id	sid	tid	token	lemma	pos
inlawrev-29046	1	1	recent	recent	ADJ
inlawrev-29046	1	2	developments	development	NOUN
inlawrev-29046	1	3	in	in	ADP
inlawrev-29046	1	4	indiana	indiana	PROPN
inlawrev-29046	1	5	tax	tax	NOUN
inlawrev-29046	1	6	case	case	NOUN
inlawrev-29046	1	7	law	law	NOUN
inlawrev-29046	1	8	:	:	PUNCT
inlawrev-29046	1	9	survey	survey	NOUN
inlawrev-29046	1	10	2024	2024	NUM
inlawrev-29046	1	11	andrew	andrew	PROPN
inlawrev-29046	1	12	w.	w.	PROPN
inlawrev-29046	1	13	swain	swain	PROPN
inlawrev-29046	1	14	*	*	PROPN
inlawrev-29046	1	15	i.	i.	PROPN
inlawrev-29046	1	16	introduction	introduction	NOUN
inlawrev-29046	1	17	this	this	DET
inlawrev-29046	1	18	survey	survey	NOUN
inlawrev-29046	1	19	article	article	NOUN
inlawrev-29046	1	20	analyzes	analyze	VERB
inlawrev-29046	1	21	the	the	DET
inlawrev-29046	1	22	tax	tax	NOUN
inlawrev-29046	1	23	decisions	decision	NOUN
inlawrev-29046	1	24	issued	issue	VERB
inlawrev-29046	1	25	by	by	ADP
inlawrev-29046	1	26	the	the	DET
inlawrev-29046	1	27	indiana	indiana	PROPN
inlawrev-29046	1	28	supreme	supreme	PROPN
inlawrev-29046	1	29	court	court	PROPN
inlawrev-29046	1	30	(	(	PUNCT
inlawrev-29046	1	31	supreme	supreme	PROPN
inlawrev-29046	1	32	court	court	PROPN
inlawrev-29046	1	33	)	)	PUNCT
inlawrev-29046	1	34	and	and	CCONJ
inlawrev-29046	1	35	the	the	DET
inlawrev-29046	1	36	indiana	indiana	PROPN
inlawrev-29046	1	37	tax	tax	PROPN
inlawrev-29046	1	38	court	court	NOUN
inlawrev-29046	1	39	(	(	PUNCT
inlawrev-29046	1	40	tax	tax	NOUN
inlawrev-29046	1	41	court	court	NOUN
inlawrev-29046	1	42	)	)	PUNCT
inlawrev-29046	1	43	between	between	ADP
inlawrev-29046	1	44	december	december	PROPN
inlawrev-29046	1	45	1	1	NUM
inlawrev-29046	1	46	,	,	PUNCT
inlawrev-29046	1	47	2023	2023	NUM
inlawrev-29046	1	48	,	,	PUNCT
inlawrev-29046	1	49	and	and	CCONJ
inlawrev-29046	1	50	december	december	PROPN
inlawrev-29046	1	51	1	1	NUM
inlawrev-29046	1	52	,	,	PUNCT
inlawrev-29046	1	53	2024	2024	NUM
inlawrev-29046	1	54	.	.	PUNCT
inlawrev-29046	2	1	during	during	ADP
inlawrev-29046	2	2	this	this	DET
inlawrev-29046	2	3	period	period	NOUN
inlawrev-29046	2	4	,	,	PUNCT
inlawrev-29046	2	5	the	the	DET
inlawrev-29046	2	6	tax	tax	NOUN
inlawrev-29046	2	7	court	court	NOUN
inlawrev-29046	2	8	released	release	VERB
inlawrev-29046	2	9	twenty	twenty	NUM
inlawrev-29046	2	10	published	publish	VERB
inlawrev-29046	2	11	opinions	opinion	NOUN
inlawrev-29046	2	12	addressing	address	VERB
inlawrev-29046	2	13	substantive	substantive	ADJ
inlawrev-29046	2	14	tax	tax	NOUN
inlawrev-29046	2	15	issues	issue	NOUN
inlawrev-29046	2	16	—	—	PUNCT
inlawrev-29046	3	1	seventeen	seventeen	NUM
inlawrev-29046	3	2	related	relate	VERB
inlawrev-29046	3	3	to	to	ADP
inlawrev-29046	3	4	real	real	ADJ
inlawrev-29046	3	5	property	property	NOUN
inlawrev-29046	3	6	tax	tax	NOUN
inlawrev-29046	3	7	,	,	PUNCT
inlawrev-29046	3	8	one	one	NUM
inlawrev-29046	3	9	involving	involve	VERB
inlawrev-29046	3	10	income	income	NOUN
inlawrev-29046	3	11	tax	tax	NOUN
inlawrev-29046	3	12	,	,	PUNCT
inlawrev-29046	3	13	one	one	NUM
inlawrev-29046	3	14	concerning	concern	VERB
inlawrev-29046	3	15	sales	sale	NOUN
inlawrev-29046	3	16	tax	tax	NOUN
inlawrev-29046	3	17	,	,	PUNCT
inlawrev-29046	3	18	and	and	CCONJ
inlawrev-29046	3	19	one	one	NUM
inlawrev-29046	3	20	covering	cover	VERB
inlawrev-29046	3	21	excise	excise	NOUN
inlawrev-29046	3	22	tax.1	tax.1	VERB
inlawrev-29046	3	23	while	while	SCONJ
inlawrev-29046	3	24	it	it	PRON
inlawrev-29046	3	25	does	do	AUX
inlawrev-29046	3	26	not	not	PART
inlawrev-29046	3	27	cover	cover	VERB
inlawrev-29046	3	28	every	every	DET
inlawrev-29046	3	29	tax	tax	NOUN
inlawrev-29046	3	30	decision	decision	NOUN
inlawrev-29046	3	31	issued	issue	VERB
inlawrev-29046	3	32	by	by	ADP
inlawrev-29046	3	33	the	the	DET
inlawrev-29046	3	34	tax	tax	NOUN
inlawrev-29046	3	35	court	court	NOUN
inlawrev-29046	3	36	during	during	ADP
inlawrev-29046	3	37	this	this	DET
inlawrev-29046	3	38	time	time	NOUN
inlawrev-29046	3	39	,	,	PUNCT
inlawrev-29046	3	40	this	this	DET
inlawrev-29046	3	41	article	article	NOUN
inlawrev-29046	3	42	highlights	highlight	VERB
inlawrev-29046	3	43	the	the	DET
inlawrev-29046	3	44	most	most	ADV
inlawrev-29046	3	45	significant	significant	ADJ
inlawrev-29046	3	46	opinions	opinion	NOUN
inlawrev-29046	3	47	rendered	render	VERB
inlawrev-29046	3	48	within	within	ADP
inlawrev-29046	3	49	the	the	DET
inlawrev-29046	3	50	survey	survey	NOUN
inlawrev-29046	3	51	period.1	period.1	VERB
inlawrev-29046	3	52	the	the	DET
inlawrev-29046	3	53	tax	tax	NOUN
inlawrev-29046	3	54	court	court	NOUN
inlawrev-29046	3	55	decisions	decision	NOUN
inlawrev-29046	3	56	addressing	address	VERB
inlawrev-29046	3	57	substantive	substantive	ADJ
inlawrev-29046	3	58	tax	tax	NOUN
inlawrev-29046	3	59	issues	issue	NOUN
inlawrev-29046	3	60	that	that	PRON
inlawrev-29046	3	61	are	be	AUX
inlawrev-29046	3	62	not	not	PART
inlawrev-29046	3	63	discussed	discuss	VERB
inlawrev-29046	3	64	in	in	ADP
inlawrev-29046	3	65	detail	detail	NOUN
inlawrev-29046	3	66	include	include	VERB
inlawrev-29046	3	67	the	the	DET
inlawrev-29046	3	68	following	follow	VERB
inlawrev-29046	3	69	:	:	PUNCT
inlawrev-29046	3	70	1	1	X
inlawrev-29046	3	71	.	.	X
inlawrev-29046	3	72	camelot	camelot	PROPN
inlawrev-29046	3	73	co.	co.	PROPN
inlawrev-29046	4	1	v.	v.	ADP
inlawrev-29046	4	2	bartholomew	bartholomew	PROPN
inlawrev-29046	4	3	county	county	PROPN
inlawrev-29046	4	4	assessor.2	assessor.2	PROPN
inlawrev-29046	4	5	—	—	PUNCT
inlawrev-29046	4	6	senior	senior	ADJ
inlawrev-29046	4	7	judge	judge	NOUN
inlawrev-29046	4	8	robb	robb	NOUN
inlawrev-29046	4	9	authored	author	VERB
inlawrev-29046	4	10	the	the	DET
inlawrev-29046	4	11	opinion	opinion	NOUN
inlawrev-29046	4	12	,	,	PUNCT
inlawrev-29046	4	13	deciding	decide	VERB
inlawrev-29046	4	14	whether	whether	SCONJ
inlawrev-29046	4	15	the	the	DET
inlawrev-29046	4	16	indiana	indiana	PROPN
inlawrev-29046	4	17	board	board	PROPN
inlawrev-29046	4	18	of	of	ADP
inlawrev-29046	4	19	tax	tax	NOUN
inlawrev-29046	4	20	review	review	NOUN
inlawrev-29046	4	21	(	(	PUNCT
inlawrev-29046	4	22	“	"	PUNCT
inlawrev-29046	4	23	ibtr	ibtr	ADJ
inlawrev-29046	4	24	”	"	PUNCT
inlawrev-29046	4	25	)	)	PUNCT
inlawrev-29046	4	26	correctly	correctly	ADV
inlawrev-29046	4	27	determined	determine	VERB
inlawrev-29046	4	28	that	that	SCONJ
inlawrev-29046	4	29	the	the	DET
inlawrev-29046	4	30	taxpayer	taxpayer	NOUN
inlawrev-29046	4	31	failed	fail	VERB
inlawrev-29046	4	32	to	to	PART
inlawrev-29046	4	33	challenge	challenge	VERB
inlawrev-29046	4	34	a	a	DET
inlawrev-29046	4	35	decision	decision	NOUN
inlawrev-29046	4	36	issued	issue	VERB
inlawrev-29046	4	37	by	by	ADP
inlawrev-29046	4	38	the	the	DET
inlawrev-29046	4	39	bartholomew	bartholomew	PROPN
inlawrev-29046	4	40	county	county	PROPN
inlawrev-29046	4	41	property	property	NOUN
inlawrev-29046	4	42	tax	tax	NOUN
inlawrev-29046	4	43	assessment	assessment	NOUN
inlawrev-29046	4	44	board	board	NOUN
inlawrev-29046	4	45	of	of	ADP
inlawrev-29046	4	46	appeals	appeal	NOUN
inlawrev-29046	4	47	(	(	PUNCT
inlawrev-29046	4	48	“	"	PUNCT
inlawrev-29046	4	49	ptaboa	ptaboa	NOUN
inlawrev-29046	4	50	”	"	PUNCT
inlawrev-29046	4	51	)	)	PUNCT
inlawrev-29046	4	52	in	in	ADP
inlawrev-29046	4	53	a	a	DET
inlawrev-29046	4	54	timely	timely	ADJ
inlawrev-29046	4	55	manner	manner	NOUN
inlawrev-29046	4	56	and	and	CCONJ
inlawrev-29046	4	57	whether	whether	SCONJ
inlawrev-29046	4	58	the	the	DET
inlawrev-29046	4	59	ptaboa	ptaboa	NOUN
inlawrev-29046	4	60	used	use	VERB
inlawrev-29046	4	61	the	the	DET
inlawrev-29046	4	62	correct	correct	ADJ
inlawrev-29046	4	63	land	land	NOUN
inlawrev-29046	4	64	order	order	NOUN
inlawrev-29046	4	65	to	to	PART
inlawrev-29046	4	66	revalue	revalue	VERB
inlawrev-29046	4	67	and	and	CCONJ
inlawrev-29046	4	68	increase	increase	VERB
inlawrev-29046	4	69	the	the	DET
inlawrev-29046	4	70	taxpayer	taxpayer	NOUN
inlawrev-29046	4	71	’s	’s	PART
inlawrev-29046	4	72	taxable	taxable	ADJ
inlawrev-29046	4	73	land	land	NOUN
inlawrev-29046	4	74	value	value	NOUN
inlawrev-29046	4	75	.	.	PUNCT
inlawrev-29046	5	1	3	3	NUM
inlawrev-29046	5	2	2	2	NUM
inlawrev-29046	5	3	.	.	PUNCT
inlawrev-29046	5	4	marion	marion	PROPN
inlawrev-29046	5	5	county	county	PROPN
inlawrev-29046	5	6	assessor	assessor	NOUN
inlawrev-29046	5	7	v.	v.	ADP
inlawrev-29046	5	8	square	square	ADJ
inlawrev-29046	5	9	74	74	NUM
inlawrev-29046	5	10	assocs.4	assocs.4	PROPN
inlawrev-29046	5	11	—	—	PUNCT
inlawrev-29046	5	12	addressed	address	VERB
inlawrev-29046	5	13	whether	whether	SCONJ
inlawrev-29046	5	14	the	the	DET
inlawrev-29046	5	15	indiana	indiana	PROPN
inlawrev-29046	5	16	ibtr	ibtr	PROPN
inlawrev-29046	5	17	properly	properly	ADV
inlawrev-29046	5	18	ruled	rule	VERB
inlawrev-29046	5	19	against	against	ADP
inlawrev-29046	5	20	the	the	DET
inlawrev-29046	5	21	marion	marion	PROPN
inlawrev-29046	5	22	county	county	NOUN
inlawrev-29046	5	23	assessor	assessor	NOUN
inlawrev-29046	5	24	by	by	ADP
inlawrev-29046	5	25	calculating	calculate	VERB
inlawrev-29046	5	26	a	a	DET
inlawrev-29046	5	27	lower	low	ADJ
inlawrev-29046	5	28	tax	tax	NOUN
inlawrev-29046	5	29	for	for	ADP
inlawrev-29046	5	30	the	the	DET
inlawrev-29046	5	31	taxpayer	taxpayer	NOUN
inlawrev-29046	5	32	’s	’s	PART
inlawrev-29046	5	33	leasehold	leasehold	NOUN
inlawrev-29046	5	34	estate	estate	NOUN
inlawrev-29046	5	35	,	,	PUNCT
inlawrev-29046	5	36	thereby	thereby	ADV
inlawrev-29046	5	37	triggering	trigger	VERB
inlawrev-29046	5	38	indiana	indiana	PROPN
inlawrev-29046	5	39	’s	’s	PART
inlawrev-29046	5	40	burden	burden	NOUN
inlawrev-29046	5	41	-	-	PUNCT
inlawrev-29046	5	42	shifting	shift	VERB
inlawrev-29046	5	43	-	-	PUNCT
inlawrev-29046	5	44	and	and	CCONJ
inlawrev-29046	5	45	-	-	PUNCT
inlawrev-29046	5	46	reversion	reversion	NOUN
inlawrev-29046	5	47	statute	statute	NOUN
inlawrev-29046	5	48	,	,	PUNCT
inlawrev-29046	5	49	ind	ind	PROPN
inlawrev-29046	5	50	.	.	PUNCT
inlawrev-29046	5	51	code	code	PROPN
inlawrev-29046	5	52	section	section	NOUN
inlawrev-29046	5	53	6	6	NUM
inlawrev-29046	5	54	-	-	SYM
inlawrev-29046	5	55	1.1	1.1	NUM
inlawrev-29046	5	56	-	-	PUNCT
inlawrev-29046	5	57	15	15	NUM
inlawrev-29046	5	58	-	-	SYM
inlawrev-29046	5	59	17.2	17.2	NUM
inlawrev-29046	5	60	,	,	PUNCT
inlawrev-29046	5	61	and	and	CCONJ
inlawrev-29046	5	62	reverting	revert	VERB
inlawrev-29046	5	63	the	the	DET
inlawrev-29046	5	64	disputed	disputed	ADJ
inlawrev-29046	5	65	assessment	assessment	NOUN
inlawrev-29046	5	66	to	to	ADP
inlawrev-29046	5	67	the	the	DET
inlawrev-29046	5	68	undisputed	undisputed	ADJ
inlawrev-29046	5	69	value	value	NOUN
inlawrev-29046	5	70	from	from	ADP
inlawrev-29046	5	71	a	a	DET
inlawrev-29046	5	72	prior	prior	ADJ
inlawrev-29046	5	73	tax	tax	NOUN
inlawrev-29046	5	74	year.5	year.5	PROPN
inlawrev-29046	5	75	3	3	X
inlawrev-29046	5	76	.	.	PUNCT
inlawrev-29046	5	77	chevrolet	chevrolet	PROPN
inlawrev-29046	5	78	of	of	ADP
inlawrev-29046	5	79	columbus	columbus	PROPN
inlawrev-29046	5	80	,	,	PUNCT
inlawrev-29046	5	81	inc	inc	PROPN
inlawrev-29046	5	82	.	.	PROPN
inlawrev-29046	6	1	v.	v.	PROPN
inlawrev-29046	6	2	bartholomew	bartholomew	PROPN
inlawrev-29046	6	3	county	county	PROPN
inlawrev-29046	6	4	assessor.6	assessor.6	PROPN
inlawrev-29046	6	5	—	—	PUNCT
inlawrev-29046	6	6	determined	determine	VERB
inlawrev-29046	6	7	whether	whether	SCONJ
inlawrev-29046	6	8	the	the	DET
inlawrev-29046	6	9	ibtr	ibtr	VERB
inlawrev-29046	6	10	exceeded	exceed	VERB
inlawrev-29046	6	11	the	the	DET
inlawrev-29046	6	12	tax	tax	NOUN
inlawrev-29046	6	13	court	court	NOUN
inlawrev-29046	6	14	’s	’s	PART
inlawrev-29046	6	15	remand	remand	NOUN
inlawrev-29046	6	16	directive	directive	NOUN
inlawrev-29046	6	17	by	by	ADP
inlawrev-29046	6	18	allowing	allow	VERB
inlawrev-29046	6	19	additional	additional	ADJ
inlawrev-29046	6	20	briefs	brief	NOUN
inlawrev-29046	6	21	from	from	ADP
inlawrev-29046	6	22	the	the	DET
inlawrev-29046	6	23	parties	party	NOUN
inlawrev-29046	6	24	and	and	CCONJ
inlawrev-29046	6	25	whether	whether	SCONJ
inlawrev-29046	6	26	it	it	PRON
inlawrev-29046	6	27	acted	act	VERB
inlawrev-29046	6	28	arbitrarily	arbitrarily	ADV
inlawrev-29046	6	29	and	and	CCONJ
inlawrev-29046	6	30	capriciously	capriciously	ADV
inlawrev-29046	6	31	by	by	ADP
inlawrev-29046	6	32	upholding	uphold	VERB
inlawrev-29046	6	33	the	the	DET
inlawrev-29046	6	34	taxpayer	taxpayer	NOUN
inlawrev-29046	6	35	’s	’s	PART
inlawrev-29046	6	36	property	property	NOUN
inlawrev-29046	6	37	tax	tax	NOUN
inlawrev-29046	6	38	assessments	assessment	NOUN
inlawrev-29046	6	39	without	without	ADP
inlawrev-29046	6	40	substantial	substantial	ADJ
inlawrev-29046	6	41	and	and	CCONJ
inlawrev-29046	6	42	reliable	reliable	ADJ
inlawrev-29046	6	43	evidence	evidence	NOUN
inlawrev-29046	6	44	.	.	PUNCT
inlawrev-29046	7	1	the	the	DET
inlawrev-29046	7	2	case	case	NOUN
inlawrev-29046	7	3	was	be	AUX
inlawrev-29046	7	4	—	—	PUNCT
inlawrev-29046	7	5	—	—	PUNCT
inlawrev-29046	7	6	—	—	PUNCT
inlawrev-29046	7	7	—	—	PUNCT
inlawrev-29046	7	8	—	—	PUNCT
inlawrev-29046	7	9	—	—	PUNCT
inlawrev-29046	7	10	—	—	PUNCT
inlawrev-29046	7	11	—	—	PUNCT
inlawrev-29046	7	12	—	—	PUNCT
inlawrev-29046	7	13	—	—	PUNCT
inlawrev-29046	7	14	—	—	PUNCT
inlawrev-29046	7	15	—	—	PUNCT
inlawrev-29046	7	16	—	—	PUNCT
inlawrev-29046	7	17	—	—	PUNCT
inlawrev-29046	7	18	—	—	PUNCT
inlawrev-29046	7	19	—	—	PUNCT
inlawrev-29046	7	20	—	—	PUNCT
inlawrev-29046	7	21	—	—	PUNCT
inlawrev-29046	7	22	—	—	PUNCT
inlawrev-29046	7	23	—	—	PUNCT
inlawrev-29046	7	24	—	—	PUNCT
inlawrev-29046	7	25	—	—	PUNCT
inlawrev-29046	7	26	—	—	PUNCT
inlawrev-29046	7	27	—	—	PUNCT
inlawrev-29046	7	28	—	—	PUNCT
inlawrev-29046	7	29	—	—	PUNCT
inlawrev-29046	7	30	—	—	PUNCT
inlawrev-29046	7	31	—	—	PUNCT
inlawrev-29046	7	32	—	—	PUNCT
inlawrev-29046	7	33	*	*	PUNCT
inlawrev-29046	7	34	assistant	assistant	NOUN
inlawrev-29046	7	35	professor	professor	NOUN
inlawrev-29046	7	36	of	of	ADP
inlawrev-29046	7	37	business	business	NOUN
inlawrev-29046	7	38	law	law	NOUN
inlawrev-29046	7	39	and	and	CCONJ
inlawrev-29046	7	40	ethics	ethic	NOUN
inlawrev-29046	7	41	,	,	PUNCT
inlawrev-29046	7	42	indiana	indiana	PROPN
inlawrev-29046	7	43	university	university	PROPN
inlawrev-29046	7	44	south	south	PROPN
inlawrev-29046	7	45	bend	bend	PROPN
inlawrev-29046	7	46	judd	judd	PROPN
inlawrev-29046	7	47	leighton	leighton	PROPN
inlawrev-29046	7	48	school	school	PROPN
inlawrev-29046	7	49	of	of	ADP
inlawrev-29046	7	50	business	business	NOUN
inlawrev-29046	7	51	&	&	CCONJ
inlawrev-29046	7	52	economics	economic	NOUN
inlawrev-29046	7	53	.	.	PUNCT
inlawrev-29046	8	1	ll.m	ll.m	PROPN
inlawrev-29046	8	2	.	.	PROPN
inlawrev-29046	8	3	,	,	PUNCT
inlawrev-29046	8	4	1998	1998	NUM
inlawrev-29046	8	5	,	,	PUNCT
inlawrev-29046	8	6	university	university	PROPN
inlawrev-29046	8	7	of	of	ADP
inlawrev-29046	8	8	denver	denver	PROPN
inlawrev-29046	8	9	sturm	sturm	PROPN
inlawrev-29046	8	10	college	college	PROPN
inlawrev-29046	8	11	of	of	ADP
inlawrev-29046	8	12	law	law	PROPN
inlawrev-29046	8	13	and	and	CCONJ
inlawrev-29046	8	14	daniels	daniels	PROPN
inlawrev-29046	8	15	school	school	PROPN
inlawrev-29046	8	16	of	of	ADP
inlawrev-29046	8	17	business	business	NOUN
inlawrev-29046	8	18	—	—	PUNCT
inlawrev-29046	8	19	graduate	graduate	NOUN
inlawrev-29046	8	20	tax	tax	NOUN
inlawrev-29046	8	21	program	program	NOUN
inlawrev-29046	8	22	;	;	PUNCT
inlawrev-29046	8	23	j.d	j.d	PROPN
inlawrev-29046	8	24	.	.	PROPN
inlawrev-29046	8	25	,	,	PUNCT
inlawrev-29046	8	26	1988	1988	NUM
inlawrev-29046	8	27	,	,	PUNCT
inlawrev-29046	8	28	indiana	indiana	PROPN
inlawrev-29046	8	29	university	university	PROPN
inlawrev-29046	8	30	maurer	maurer	PROPN
inlawrev-29046	8	31	school	school	PROPN
inlawrev-29046	8	32	of	of	ADP
inlawrev-29046	8	33	law	law	NOUN
inlawrev-29046	8	34	;	;	PUNCT
inlawrev-29046	8	35	b.a	b.a	PROPN
inlawrev-29046	8	36	.	.	PROPN
inlawrev-29046	8	37	,	,	PUNCT
inlawrev-29046	8	38	1985	1985	NUM
inlawrev-29046	8	39	,	,	PUNCT
inlawrev-29046	8	40	indiana	indiana	PROPN
inlawrev-29046	8	41	university	university	PROPN
inlawrev-29046	8	42	bloomington	bloomington	PROPN
inlawrev-29046	8	43	.	.	PUNCT
inlawrev-29046	9	1	1	1	X
inlawrev-29046	9	2	.	.	X
inlawrev-29046	9	3	see	see	VERB
inlawrev-29046	9	4	tax	tax	NOUN
inlawrev-29046	9	5	court	court	NOUN
inlawrev-29046	9	6	opinions	opinion	NOUN
inlawrev-29046	9	7	,	,	PUNCT
inlawrev-29046	9	8	ind	ind	PROPN
inlawrev-29046	9	9	.	.	PUNCT
inlawrev-29046	10	1	app	app	PROPN
inlawrev-29046	10	2	.	.	PUNCT
inlawrev-29046	11	1	decisions	decision	NOUN
inlawrev-29046	11	2	,	,	PUNCT
inlawrev-29046	11	3	https://public.courts.in.gov/decisions?c=	https://public.courts.in.gov/decisions?c=	NOUN
inlawrev-29046	11	4	9550	9550	NUM
inlawrev-29046	11	5	[	[	X
inlawrev-29046	11	6	https://perma.cc/3u27-gyu9	https://perma.cc/3u27-gyu9	X
inlawrev-29046	11	7	]	]	X
inlawrev-29046	11	8	(	(	PUNCT
inlawrev-29046	11	9	last	last	ADV
inlawrev-29046	11	10	visited	visit	VERB
inlawrev-29046	11	11	jan	jan	PROPN
inlawrev-29046	11	12	.	.	PROPN
inlawrev-29046	11	13	27	27	NUM
inlawrev-29046	11	14	,	,	PUNCT
inlawrev-29046	11	15	2025	2025	NUM
inlawrev-29046	11	16	)	)	PUNCT
inlawrev-29046	11	17	.	.	PUNCT
inlawrev-29046	12	1	2	2	X
inlawrev-29046	12	2	.	.	NUM
inlawrev-29046	12	3	224	224	NUM
inlawrev-29046	12	4	n.e.3d	n.e.3d	NUM
inlawrev-29046	12	5	1007	1007	NUM
inlawrev-29046	12	6	(	(	PUNCT
inlawrev-29046	12	7	ind	ind	NOUN
inlawrev-29046	12	8	.	.	PUNCT
inlawrev-29046	13	1	t.c	t.c	PROPN
inlawrev-29046	13	2	.	.	PROPN
inlawrev-29046	13	3	2023	2023	NUM
inlawrev-29046	13	4	)	)	PUNCT
inlawrev-29046	13	5	.	.	PUNCT
inlawrev-29046	14	1	3	3	X
inlawrev-29046	14	2	.	.	X
inlawrev-29046	15	1	i	i	PRON
inlawrev-29046	15	2	d.	d.	PROPN
inlawrev-29046	15	3	4	4	NUM
inlawrev-29046	15	4	.	.	PUNCT
inlawrev-29046	15	5	228	228	NUM
inlawrev-29046	15	6	n.e.3d	n.e.3d	NUM
inlawrev-29046	15	7	542	542	NUM
inlawrev-29046	15	8	(	(	PUNCT
inlawrev-29046	15	9	ind	ind	NOUN
inlawrev-29046	15	10	.	.	PUNCT
inlawrev-29046	16	1	t.c	t.c	PROPN
inlawrev-29046	16	2	.	.	PROPN
inlawrev-29046	16	3	2024	2024	NUM
inlawrev-29046	16	4	)	)	PUNCT
inlawrev-29046	16	5	.	.	PUNCT
inlawrev-29046	17	1	5	5	X
inlawrev-29046	17	2	.	.	X
inlawrev-29046	18	1	i	i	PRON
inlawrev-29046	18	2	d.	d.	PROPN
inlawrev-29046	18	3	6	6	NUM
inlawrev-29046	18	4	.	.	PROPN
inlawrev-29046	18	5	230	230	NUM
inlawrev-29046	18	6	n.e.3d	n.e.3d	NUM
inlawrev-29046	18	7	400	400	NUM
inlawrev-29046	18	8	(	(	PUNCT
inlawrev-29046	18	9	ind	ind	NOUN
inlawrev-29046	18	10	.	.	PUNCT
inlawrev-29046	19	1	t.c	t.c	PROPN
inlawrev-29046	19	2	.	.	PROPN
inlawrev-29046	19	3	2024	2024	NUM
inlawrev-29046	19	4	)	)	PUNCT
inlawrev-29046	19	5	.	.	PUNCT
inlawrev-29046	20	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	21	1	247405831_inlr-58-4_text.indd	247405831_inlr-58-4_text.indd	NUM
inlawrev-29046	21	2	247	247	NUM
inlawrev-29046	21	3	5/13/25	5/13/25	NUM
inlawrev-29046	21	4	4:51	4:51	NUM
inlawrev-29046	21	5	 	 	SPACE
inlawrev-29046	21	6	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	21	7	4:51	4:51	NUM
inlawrev-29046	21	8	 	 	SPACE
inlawrev-29046	21	9	pm	pm	NOUN
inlawrev-29046	21	10	indiana	indiana	PROPN
inlawrev-29046	21	11	law	law	PROPN
inlawrev-29046	21	12	review	review	NOUN
inlawrev-29046	22	1	[	[	X
inlawrev-29046	22	2	vol	vol	NOUN
inlawrev-29046	22	3	.	.	PUNCT
inlawrev-29046	23	1	58:923	58:923	NUM
inlawrev-29046	23	2	924	924	NUM
inlawrev-29046	23	3	consolidated	consolidate	VERB
inlawrev-29046	23	4	with	with	ADP
inlawrev-29046	23	5	bushmann	bushmann	PROPN
inlawrev-29046	23	6	,	,	PUNCT
inlawrev-29046	23	7	llc	llc	PROPN
inlawrev-29046	23	8	v.	v.	PROPN
inlawrev-29046	23	9	bartholomew	bartholomew	PROPN
inlawrev-29046	23	10	county	county	PROPN
inlawrev-29046	23	11	assessor,7	assessor,7	NOUN
inlawrev-29046	23	12	as	as	SCONJ
inlawrev-29046	23	13	both	both	DET
inlawrev-29046	23	14	cases	case	NOUN
inlawrev-29046	23	15	involved	involve	VERB
inlawrev-29046	23	16	identical	identical	ADJ
inlawrev-29046	23	17	facts	fact	NOUN
inlawrev-29046	23	18	,	,	PUNCT
inlawrev-29046	23	19	issues	issue	NOUN
inlawrev-29046	23	20	,	,	PUNCT
inlawrev-29046	23	21	and	and	CCONJ
inlawrev-29046	23	22	legal	legal	ADJ
inlawrev-29046	23	23	arguments	argument	NOUN
inlawrev-29046	23	24	,	,	PUNCT
inlawrev-29046	23	25	and	and	CCONJ
inlawrev-29046	23	26	the	the	DET
inlawrev-29046	23	27	resolution	resolution	NOUN
inlawrev-29046	23	28	of	of	ADP
inlawrev-29046	23	29	one	one	NUM
inlawrev-29046	23	30	was	be	AUX
inlawrev-29046	23	31	dispositive	dispositive	ADJ
inlawrev-29046	23	32	for	for	ADP
inlawrev-29046	23	33	the	the	DET
inlawrev-29046	23	34	other.8	other.8	ADJ
inlawrev-29046	23	35	4	4	NUM
inlawrev-29046	23	36	.	.	PUNCT
inlawrev-29046	24	1	ciceu	ciceu	PROPN
inlawrev-29046	24	2	v.	v.	PROPN
inlawrev-29046	24	3	knox	knox	PROPN
inlawrev-29046	24	4	county	county	PROPN
inlawrev-29046	24	5	assessor.9	assessor.9	PROPN
inlawrev-29046	24	6	—	—	PUNCT
inlawrev-29046	24	7	decided	decide	VERB
inlawrev-29046	24	8	whether	whether	SCONJ
inlawrev-29046	24	9	the	the	DET
inlawrev-29046	24	10	ibtr	ibtr	NOUN
inlawrev-29046	24	11	properly	properly	ADV
inlawrev-29046	24	12	upheld	uphold	VERB
inlawrev-29046	24	13	the	the	DET
inlawrev-29046	24	14	valuation	valuation	NOUN
inlawrev-29046	24	15	of	of	ADP
inlawrev-29046	24	16	a	a	DET
inlawrev-29046	24	17	property	property	NOUN
inlawrev-29046	24	18	for	for	ADP
inlawrev-29046	24	19	tax	tax	NOUN
inlawrev-29046	24	20	assessment	assessment	NOUN
inlawrev-29046	24	21	purposes	purpose	NOUN
inlawrev-29046	24	22	and	and	CCONJ
inlawrev-29046	24	23	whether	whether	SCONJ
inlawrev-29046	24	24	it	it	PRON
inlawrev-29046	24	25	ignored	ignore	VERB
inlawrev-29046	24	26	the	the	DET
inlawrev-29046	24	27	taxpayer	taxpayer	NOUN
inlawrev-29046	24	28	’s	’s	PART
inlawrev-29046	24	29	claim	claim	NOUN
inlawrev-29046	24	30	that	that	SCONJ
inlawrev-29046	24	31	assessing	assess	VERB
inlawrev-29046	24	32	officials	official	NOUN
inlawrev-29046	24	33	failed	fail	VERB
inlawrev-29046	24	34	to	to	PART
inlawrev-29046	24	35	provide	provide	VERB
inlawrev-29046	24	36	the	the	DET
inlawrev-29046	24	37	required	require	VERB
inlawrev-29046	24	38	form	form	NOUN
inlawrev-29046	24	39	11	11	NUM
inlawrev-29046	24	40	,	,	PUNCT
inlawrev-29046	24	41	notice	notice	NOUN
inlawrev-29046	24	42	of	of	ADP
inlawrev-29046	24	43	land	land	NOUN
inlawrev-29046	24	44	and	and	CCONJ
inlawrev-29046	24	45	improvements	improvement	NOUN
inlawrev-29046	24	46	,	,	PUNCT
inlawrev-29046	24	47	as	as	SCONJ
inlawrev-29046	24	48	mandated	mandate	VERB
inlawrev-29046	24	49	by	by	ADP
inlawrev-29046	24	50	indiana	indiana	PROPN
inlawrev-29046	24	51	law.10	law.10	PROPN
inlawrev-29046	24	52	5	5	NUM
inlawrev-29046	24	53	.	.	PUNCT
inlawrev-29046	24	54	osborn	osborn	PROPN
inlawrev-29046	24	55	v.	v.	PROPN
inlawrev-29046	24	56	schultz.11	schultz.11	PROPN
inlawrev-29046	24	57	—	—	PUNCT
inlawrev-29046	24	58	senior	senior	ADJ
inlawrev-29046	24	59	judge	judge	NOUN
inlawrev-29046	24	60	martha	martha	PROPN
inlawrev-29046	24	61	b.	b.	PROPN
inlawrev-29046	24	62	wentworth	wentworth	PROPN
inlawrev-29046	24	63	authored	author	VERB
inlawrev-29046	24	64	the	the	DET
inlawrev-29046	24	65	opinion	opinion	NOUN
inlawrev-29046	24	66	,	,	PUNCT
inlawrev-29046	24	67	deciding	decide	VERB
inlawrev-29046	24	68	whether	whether	SCONJ
inlawrev-29046	24	69	the	the	DET
inlawrev-29046	24	70	ibtr	ibtr	NOUN
inlawrev-29046	24	71	improperly	improperly	ADV
inlawrev-29046	24	72	upheld	uphold	VERB
inlawrev-29046	24	73	two	two	NUM
inlawrev-29046	24	74	years	year	NOUN
inlawrev-29046	24	75	of	of	ADP
inlawrev-29046	24	76	property	property	NOUN
inlawrev-29046	24	77	tax	tax	NOUN
inlawrev-29046	24	78	assessments	assessment	NOUN
inlawrev-29046	24	79	,	,	PUNCT
inlawrev-29046	24	80	allegedly	allegedly	ADV
inlawrev-29046	24	81	violating	violate	VERB
inlawrev-29046	24	82	the	the	DET
inlawrev-29046	24	83	taxpayer	taxpayer	NOUN
inlawrev-29046	24	84	’s	’s	PART
inlawrev-29046	24	85	natural	natural	ADJ
inlawrev-29046	24	86	and	and	CCONJ
inlawrev-29046	24	87	inalienable	inalienable	ADJ
inlawrev-29046	24	88	right	right	NOUN
inlawrev-29046	24	89	to	to	PART
inlawrev-29046	24	90	own	own	VERB
inlawrev-29046	24	91	real	real	ADJ
inlawrev-29046	24	92	property	property	NOUN
inlawrev-29046	24	93	as	as	SCONJ
inlawrev-29046	24	94	protected	protect	VERB
inlawrev-29046	24	95	under	under	ADP
inlawrev-29046	24	96	the	the	DET
inlawrev-29046	24	97	federal	federal	ADJ
inlawrev-29046	24	98	and	and	CCONJ
inlawrev-29046	24	99	indiana	indiana	PROPN
inlawrev-29046	24	100	constitutions	constitution	NOUN
inlawrev-29046	24	101	.	.	PUNCT
inlawrev-29046	25	1	12	12	NUM
inlawrev-29046	25	2	6	6	NUM
inlawrev-29046	25	3	.	.	PUNCT
inlawrev-29046	25	4	convention	convention	NOUN
inlawrev-29046	25	5	headquarters	headquarters	NOUN
inlawrev-29046	25	6	hotels	hotel	NOUN
inlawrev-29046	25	7	,	,	PUNCT
inlawrev-29046	25	8	llc	llc	PROPN
inlawrev-29046	25	9	v.	v.	PROPN
inlawrev-29046	25	10	marion	marion	PROPN
inlawrev-29046	25	11	county	county	PROPN
inlawrev-29046	25	12	assessor.13	assessor.13	PROPN
inlawrev-29046	25	13	—	—	PUNCT
inlawrev-29046	25	14	senior	senior	ADJ
inlawrev-29046	25	15	judge	judge	NOUN
inlawrev-29046	25	16	wentworth	wentworth	PROPN
inlawrev-29046	25	17	authored	author	VERB
inlawrev-29046	25	18	the	the	DET
inlawrev-29046	25	19	opinion	opinion	NOUN
inlawrev-29046	25	20	,	,	PUNCT
inlawrev-29046	25	21	addressing	address	VERB
inlawrev-29046	25	22	whether	whether	SCONJ
inlawrev-29046	25	23	the	the	DET
inlawrev-29046	25	24	county	county	NOUN
inlawrev-29046	25	25	assessor	assessor	NOUN
inlawrev-29046	25	26	selectively	selectively	ADV
inlawrev-29046	25	27	assessed	assess	VERB
inlawrev-29046	25	28	only	only	ADV
inlawrev-29046	25	29	certain	certain	ADJ
inlawrev-29046	25	30	properties	property	NOUN
inlawrev-29046	25	31	under	under	ADP
inlawrev-29046	25	32	construction	construction	NOUN
inlawrev-29046	25	33	within	within	ADP
inlawrev-29046	25	34	the	the	DET
inlawrev-29046	25	35	county	county	NOUN
inlawrev-29046	25	36	,	,	PUNCT
inlawrev-29046	25	37	thereby	thereby	ADV
inlawrev-29046	25	38	violating	violate	VERB
inlawrev-29046	25	39	the	the	DET
inlawrev-29046	25	40	taxpayer	taxpayer	NOUN
inlawrev-29046	25	41	’s	’s	PART
inlawrev-29046	25	42	federal	federal	ADJ
inlawrev-29046	25	43	and	and	CCONJ
inlawrev-29046	25	44	state	state	NOUN
inlawrev-29046	25	45	constitutional	constitutional	ADJ
inlawrev-29046	25	46	rights	right	NOUN
inlawrev-29046	25	47	by	by	ADP
inlawrev-29046	25	48	unfairly	unfairly	ADV
inlawrev-29046	25	49	assessing	assess	VERB
inlawrev-29046	25	50	its	its	PRON
inlawrev-29046	25	51	property	property	NOUN
inlawrev-29046	25	52	under	under	ADP
inlawrev-29046	25	53	construction	construction	NOUN
inlawrev-29046	25	54	.	.	PUNCT
inlawrev-29046	26	1	14	14	NUM
inlawrev-29046	26	2	7	7	NUM
inlawrev-29046	26	3	.	.	PUNCT
inlawrev-29046	27	1	majestic	majestic	ADJ
inlawrev-29046	27	2	properties	property	NOUN
inlawrev-29046	27	3	,	,	PUNCT
inlawrev-29046	27	4	llc	llc	PROPN
inlawrev-29046	27	5	v.	v.	PROPN
inlawrev-29046	27	6	tippecanoe	tippecanoe	PROPN
inlawrev-29046	27	7	county	county	PROPN
inlawrev-29046	27	8	assessor.15	assessor.15	PROPN
inlawrev-29046	27	9	—	—	PUNCT
inlawrev-29046	27	10	examined	examine	VERB
inlawrev-29046	27	11	whether	whether	SCONJ
inlawrev-29046	27	12	the	the	DET
inlawrev-29046	27	13	ibtr	ibtr	VERB
inlawrev-29046	27	14	correctly	correctly	ADV
inlawrev-29046	27	15	determined	determine	VERB
inlawrev-29046	27	16	the	the	DET
inlawrev-29046	27	17	“	"	PUNCT
inlawrev-29046	27	18	current	current	ADJ
inlawrev-29046	27	19	use	use	NOUN
inlawrev-29046	27	20	”	"	PUNCT
inlawrev-29046	27	21	of	of	ADP
inlawrev-29046	27	22	the	the	DET
inlawrev-29046	27	23	property	property	NOUN
inlawrev-29046	27	24	for	for	ADP
inlawrev-29046	27	25	tax	tax	NOUN
inlawrev-29046	27	26	assessment	assessment	NOUN
inlawrev-29046	27	27	purposes	purpose	NOUN
inlawrev-29046	27	28	and	and	CCONJ
inlawrev-29046	27	29	whether	whether	SCONJ
inlawrev-29046	27	30	its	its	PRON
inlawrev-29046	27	31	decision	decision	NOUN
inlawrev-29046	27	32	to	to	PART
inlawrev-29046	27	33	uphold	uphold	VERB
inlawrev-29046	27	34	the	the	DET
inlawrev-29046	27	35	assessed	assess	VERB
inlawrev-29046	27	36	value	value	NOUN
inlawrev-29046	27	37	of	of	ADP
inlawrev-29046	27	38	the	the	DET
inlawrev-29046	27	39	taxpayer	taxpayer	NOUN
inlawrev-29046	27	40	’s	’s	PART
inlawrev-29046	27	41	single	single	ADJ
inlawrev-29046	27	42	-	-	PUNCT
inlawrev-29046	27	43	family	family	NOUN
inlawrev-29046	27	44	home	home	NOUN
inlawrev-29046	27	45	aligned	align	VERB
inlawrev-29046	27	46	with	with	ADP
inlawrev-29046	27	47	indiana	indiana	PROPN
inlawrev-29046	27	48	’s	’s	PART
inlawrev-29046	27	49	legal	legal	ADJ
inlawrev-29046	27	50	standard	standard	NOUN
inlawrev-29046	27	51	for	for	ADP
inlawrev-29046	27	52	determining	determine	VERB
inlawrev-29046	27	53	market	market	NOUN
inlawrev-29046	27	54	value	value	NOUN
inlawrev-29046	27	55	-	-	PUNCT
inlawrev-29046	27	56	in	in	ADP
inlawrev-29046	27	57	-	-	PUNCT
inlawrev-29046	27	58	use	use	NOUN
inlawrev-29046	27	59	.	.	PUNCT
inlawrev-29046	28	1	16	16	NUM
inlawrev-29046	28	2	8	8	NUM
inlawrev-29046	28	3	.	.	PUNCT
inlawrev-29046	29	1	sparre	sparre	PROPN
inlawrev-29046	29	2	v.	v.	PROPN
inlawrev-29046	29	3	st	st	PROPN
inlawrev-29046	29	4	.	.	PROPN
inlawrev-29046	29	5	joseph	joseph	PROPN
inlawrev-29046	29	6	county	county	PROPN
inlawrev-29046	29	7	assessor.17	assessor.17	PROPN
inlawrev-29046	29	8	—	—	PUNCT
inlawrev-29046	29	9	senior	senior	ADJ
inlawrev-29046	29	10	judge	judge	NOUN
inlawrev-29046	29	11	wentworth	wentworth	PROPN
inlawrev-29046	29	12	authored	author	VERB
inlawrev-29046	29	13	the	the	DET
inlawrev-29046	29	14	opinion	opinion	NOUN
inlawrev-29046	29	15	,	,	PUNCT
inlawrev-29046	29	16	considering	consider	VERB
inlawrev-29046	29	17	whether	whether	SCONJ
inlawrev-29046	29	18	the	the	DET
inlawrev-29046	29	19	ibtr	ibtr	NOUN
inlawrev-29046	29	20	erred	err	VERB
inlawrev-29046	29	21	in	in	ADP
inlawrev-29046	29	22	upholding	uphold	VERB
inlawrev-29046	29	23	the	the	DET
inlawrev-29046	29	24	property	property	NOUN
inlawrev-29046	29	25	tax	tax	NOUN
inlawrev-29046	29	26	assessments	assessment	NOUN
inlawrev-29046	29	27	for	for	ADP
inlawrev-29046	29	28	sparre	sparre	PROPN
inlawrev-29046	29	29	’s	’s	PART
inlawrev-29046	29	30	home	home	ADV
inlawrev-29046	29	31	despite	despite	SCONJ
inlawrev-29046	29	32	his	his	PRON
inlawrev-29046	29	33	claims	claim	NOUN
inlawrev-29046	29	34	that	that	SCONJ
inlawrev-29046	29	35	the	the	DET
inlawrev-29046	29	36	board	board	NOUN
inlawrev-29046	29	37	’s	’s	PART
inlawrev-29046	29	38	small	small	ADJ
inlawrev-29046	29	39	claims	claim	NOUN
inlawrev-29046	29	40	procedures	procedure	NOUN
inlawrev-29046	29	41	violated	violate	VERB
inlawrev-29046	29	42	his	his	PRON
inlawrev-29046	29	43	constitutional	constitutional	ADJ
inlawrev-29046	29	44	rights	right	NOUN
inlawrev-29046	29	45	and	and	CCONJ
inlawrev-29046	29	46	that	that	SCONJ
inlawrev-29046	29	47	the	the	DET
inlawrev-29046	29	48	assessments	assessment	NOUN
inlawrev-29046	29	49	violated	violate	VERB
inlawrev-29046	29	50	the	the	DET
inlawrev-29046	29	51	equal	equal	ADJ
inlawrev-29046	29	52	protection	protection	NOUN
inlawrev-29046	29	53	clause.18	clause.18	VERB
inlawrev-29046	29	54	—	—	PUNCT
inlawrev-29046	29	55	—	—	PUNCT
inlawrev-29046	29	56	—	—	PUNCT
inlawrev-29046	29	57	—	—	PUNCT
inlawrev-29046	29	58	—	—	PUNCT
inlawrev-29046	29	59	—	—	PUNCT
inlawrev-29046	29	60	—	—	PUNCT
inlawrev-29046	29	61	—	—	PUNCT
inlawrev-29046	29	62	—	—	PUNCT
inlawrev-29046	29	63	—	—	PUNCT
inlawrev-29046	29	64	—	—	PUNCT
inlawrev-29046	29	65	—	—	PUNCT
inlawrev-29046	29	66	—	—	PUNCT
inlawrev-29046	29	67	—	—	PUNCT
inlawrev-29046	29	68	—	—	PUNCT
inlawrev-29046	29	69	—	—	PUNCT
inlawrev-29046	29	70	—	—	PUNCT
inlawrev-29046	29	71	—	—	PUNCT
inlawrev-29046	29	72	—	—	PUNCT
inlawrev-29046	29	73	—	—	PUNCT
inlawrev-29046	29	74	—	—	PUNCT
inlawrev-29046	29	75	—	—	PUNCT
inlawrev-29046	29	76	—	—	PUNCT
inlawrev-29046	29	77	—	—	PUNCT
inlawrev-29046	29	78	—	—	PUNCT
inlawrev-29046	29	79	—	—	PUNCT
inlawrev-29046	29	80	—	—	PUNCT
inlawrev-29046	29	81	—	—	PUNCT
inlawrev-29046	29	82	—	—	PUNCT
inlawrev-29046	29	83	7	7	X
inlawrev-29046	29	84	.	.	SYM
inlawrev-29046	29	85	230	230	NUM
inlawrev-29046	29	86	n.e.3d	n.e.3d	NUM
inlawrev-29046	29	87	407	407	NUM
inlawrev-29046	29	88	(	(	PUNCT
inlawrev-29046	29	89	ind	ind	NOUN
inlawrev-29046	29	90	.	.	PUNCT
inlawrev-29046	30	1	t.c	t.c	PROPN
inlawrev-29046	30	2	.	.	PROPN
inlawrev-29046	30	3	2024	2024	NUM
inlawrev-29046	30	4	)	)	PUNCT
inlawrev-29046	30	5	.	.	PUNCT
inlawrev-29046	31	1	8	8	X
inlawrev-29046	31	2	.	.	X
inlawrev-29046	31	3	see	see	VERB
inlawrev-29046	31	4	generally	generally	ADV
inlawrev-29046	31	5	chevrolet	chevrolet	PROPN
inlawrev-29046	31	6	of	of	ADP
inlawrev-29046	31	7	columbus	columbus	PROPN
inlawrev-29046	31	8	,	,	PUNCT
inlawrev-29046	31	9	inc	inc	PROPN
inlawrev-29046	31	10	.	.	PROPN
inlawrev-29046	32	1	v.	v.	PROPN
inlawrev-29046	32	2	bartholomew	bartholomew	PROPN
inlawrev-29046	32	3	cnty	cnty	PROPN
inlawrev-29046	32	4	.	.	PUNCT
inlawrev-29046	33	1	assessor	assessor	NOUN
inlawrev-29046	33	2	,	,	PUNCT
inlawrev-29046	33	3	230	230	NUM
inlawrev-29046	33	4	n.e.3d	n.e.3d	NUM
inlawrev-29046	33	5	400	400	NUM
inlawrev-29046	33	6	;	;	PUNCT
inlawrev-29046	33	7	bushmann	bushmann	PROPN
inlawrev-29046	33	8	,	,	PUNCT
inlawrev-29046	33	9	llc	llc	PROPN
inlawrev-29046	33	10	,	,	PUNCT
inlawrev-29046	33	11	230	230	NUM
inlawrev-29046	33	12	n.e.3d	n.e.3d	NUM
inlawrev-29046	33	13	at	at	ADP
inlawrev-29046	33	14	407	407	NUM
inlawrev-29046	33	15	.	.	PUNCT
inlawrev-29046	34	1	9	9	NUM
inlawrev-29046	34	2	.	.	X
inlawrev-29046	34	3	232	232	NUM
inlawrev-29046	34	4	n.e.3d	n.e.3d	NUM
inlawrev-29046	34	5	662	662	NUM
inlawrev-29046	34	6	(	(	PUNCT
inlawrev-29046	34	7	ind	ind	NOUN
inlawrev-29046	34	8	.	.	PUNCT
inlawrev-29046	35	1	t.c	t.c	PROPN
inlawrev-29046	35	2	.	.	PROPN
inlawrev-29046	35	3	2024	2024	NUM
inlawrev-29046	35	4	)	)	PUNCT
inlawrev-29046	35	5	.	.	PUNCT
inlawrev-29046	36	1	10	10	NUM
inlawrev-29046	36	2	.	.	PUNCT
inlawrev-29046	37	1	i	i	PRON
inlawrev-29046	37	2	d.	d.	PROPN
inlawrev-29046	37	3	11	11	NUM
inlawrev-29046	37	4	.	.	PUNCT
inlawrev-29046	38	1	238	238	NUM
inlawrev-29046	38	2	n.e.3d	n.e.3d	NUM
inlawrev-29046	38	3	730	730	NUM
inlawrev-29046	38	4	(	(	PUNCT
inlawrev-29046	38	5	ind	ind	NOUN
inlawrev-29046	38	6	.	.	PUNCT
inlawrev-29046	39	1	t.c	t.c	PROPN
inlawrev-29046	39	2	.	.	PROPN
inlawrev-29046	39	3	2024	2024	NUM
inlawrev-29046	39	4	)	)	PUNCT
inlawrev-29046	39	5	.	.	PUNCT
inlawrev-29046	40	1	on	on	ADP
inlawrev-29046	40	2	september	september	PROPN
inlawrev-29046	40	3	13	13	NUM
inlawrev-29046	40	4	,	,	PUNCT
inlawrev-29046	40	5	2024	2024	NUM
inlawrev-29046	40	6	,	,	PUNCT
inlawrev-29046	40	7	the	the	DET
inlawrev-29046	40	8	taxpayer	taxpayer	PROPN
inlawrev-29046	40	9	osborn	osborn	PROPN
inlawrev-29046	40	10	filed	file	VERB
inlawrev-29046	40	11	a	a	DET
inlawrev-29046	40	12	petition	petition	NOUN
inlawrev-29046	40	13	for	for	ADP
inlawrev-29046	40	14	review	review	NOUN
inlawrev-29046	40	15	with	with	ADP
inlawrev-29046	40	16	the	the	DET
inlawrev-29046	40	17	indiana	indiana	PROPN
inlawrev-29046	40	18	supreme	supreme	PROPN
inlawrev-29046	40	19	court	court	PROPN
inlawrev-29046	40	20	.	.	PUNCT
inlawrev-29046	41	1	see	see	VERB
inlawrev-29046	41	2	petition	petition	NOUN
inlawrev-29046	41	3	for	for	ADP
inlawrev-29046	41	4	review	review	NOUN
inlawrev-29046	41	5	,	,	PUNCT
inlawrev-29046	41	6	osborn	osborn	PROPN
inlawrev-29046	41	7	v.	v.	PROPN
inlawrev-29046	41	8	schultz	schultz	PROPN
inlawrev-29046	41	9	,	,	PUNCT
inlawrev-29046	41	10	no	no	INTJ
inlawrev-29046	41	11	.	.	PUNCT
inlawrev-29046	42	1	22t	22t	NOUN
inlawrev-29046	42	2	-	-	PUNCT
inlawrev-29046	42	3	ta-00012	ta-00012	NOUN
inlawrev-29046	42	4	(	(	PUNCT
inlawrev-29046	42	5	ind	ind	PROPN
inlawrev-29046	42	6	.	.	PUNCT
inlawrev-29046	43	1	sept	sept	PROPN
inlawrev-29046	43	2	.	.	PROPN
inlawrev-29046	43	3	13	13	NUM
inlawrev-29046	43	4	,	,	PUNCT
inlawrev-29046	43	5	2024	2024	NUM
inlawrev-29046	43	6	)	)	PUNCT
inlawrev-29046	43	7	.	.	PUNCT
inlawrev-29046	44	1	12	12	NUM
inlawrev-29046	44	2	.	.	PUNCT
inlawrev-29046	45	1	i	i	PRON
inlawrev-29046	45	2	d.	d.	PROPN
inlawrev-29046	45	3	13	13	NUM
inlawrev-29046	45	4	.	.	PUNCT
inlawrev-29046	46	1	236	236	NUM
inlawrev-29046	46	2	n.e.3d	n.e.3d	NUM
inlawrev-29046	46	3	747	747	NUM
inlawrev-29046	46	4	(	(	PUNCT
inlawrev-29046	46	5	ind	ind	NOUN
inlawrev-29046	46	6	.	.	PUNCT
inlawrev-29046	47	1	t.c	t.c	PROPN
inlawrev-29046	47	2	.	.	PROPN
inlawrev-29046	47	3	2024	2024	NUM
inlawrev-29046	47	4	)	)	PUNCT
inlawrev-29046	47	5	.	.	PUNCT
inlawrev-29046	48	1	on	on	ADP
inlawrev-29046	48	2	august	august	PROPN
inlawrev-29046	48	3	30	30	NUM
inlawrev-29046	48	4	,	,	PUNCT
inlawrev-29046	48	5	2024	2024	NUM
inlawrev-29046	48	6	,	,	PUNCT
inlawrev-29046	48	7	the	the	DET
inlawrev-29046	48	8	taxpayer	taxpayer	NOUN
inlawrev-29046	48	9	convention	convention	NOUN
inlawrev-29046	48	10	headquarters	headquarters	NOUN
inlawrev-29046	48	11	filed	file	VERB
inlawrev-29046	48	12	its	its	PRON
inlawrev-29046	48	13	petition	petition	NOUN
inlawrev-29046	48	14	for	for	ADP
inlawrev-29046	48	15	review	review	NOUN
inlawrev-29046	48	16	with	with	ADP
inlawrev-29046	48	17	the	the	DET
inlawrev-29046	48	18	indiana	indiana	PROPN
inlawrev-29046	48	19	supreme	supreme	PROPN
inlawrev-29046	48	20	court	court	PROPN
inlawrev-29046	48	21	.	.	PUNCT
inlawrev-29046	49	1	see	see	VERB
inlawrev-29046	49	2	petition	petition	NOUN
inlawrev-29046	49	3	for	for	ADP
inlawrev-29046	49	4	review	review	NOUN
inlawrev-29046	49	5	,	,	PUNCT
inlawrev-29046	49	6	convention	convention	NOUN
inlawrev-29046	49	7	headquarters	headquarters	NOUN
inlawrev-29046	49	8	hotels	hotel	NOUN
inlawrev-29046	49	9	,	,	PUNCT
inlawrev-29046	49	10	llc	llc	PROPN
inlawrev-29046	49	11	v.	v.	PROPN
inlawrev-29046	49	12	marion	marion	PROPN
inlawrev-29046	49	13	cnty	cnty	PROPN
inlawrev-29046	49	14	.	.	PUNCT
inlawrev-29046	50	1	assessor	assessor	NOUN
inlawrev-29046	50	2	,	,	PUNCT
inlawrev-29046	50	3	no	no	INTJ
inlawrev-29046	50	4	.	.	PUNCT
inlawrev-29046	50	5	19t	19t	NOUN
inlawrev-29046	50	6	-	-	PUNCT
inlawrev-29046	50	7	ta-00021	ta-00021	PROPN
inlawrev-29046	50	8	(	(	PUNCT
inlawrev-29046	50	9	ind	ind	NOUN
inlawrev-29046	50	10	.	.	PUNCT
inlawrev-29046	51	1	aug	aug	PROPN
inlawrev-29046	51	2	.	.	PROPN
inlawrev-29046	51	3	30	30	NUM
inlawrev-29046	51	4	,	,	PUNCT
inlawrev-29046	51	5	2024	2024	NUM
inlawrev-29046	51	6	)	)	PUNCT
inlawrev-29046	51	7	.	.	PUNCT
inlawrev-29046	52	1	14	14	NUM
inlawrev-29046	52	2	.	.	PUNCT
inlawrev-29046	53	1	i	i	PRON
inlawrev-29046	53	2	d.	d.	PROPN
inlawrev-29046	53	3	15	15	NUM
inlawrev-29046	53	4	.	.	PUNCT
inlawrev-29046	54	1	241	241	NUM
inlawrev-29046	54	2	n.e.3d	n.e.3d	VERB
inlawrev-29046	54	3	642	642	NUM
inlawrev-29046	54	4	(	(	PUNCT
inlawrev-29046	54	5	ind	ind	NOUN
inlawrev-29046	54	6	.	.	PUNCT
inlawrev-29046	55	1	t.c	t.c	PROPN
inlawrev-29046	55	2	.	.	PROPN
inlawrev-29046	55	3	2024	2024	NUM
inlawrev-29046	55	4	)	)	PUNCT
inlawrev-29046	55	5	.	.	PUNCT
inlawrev-29046	56	1	16	16	NUM
inlawrev-29046	56	2	.	.	PUNCT
inlawrev-29046	57	1	i	i	PRON
inlawrev-29046	57	2	d.	d.	PROPN
inlawrev-29046	57	3	17	17	NUM
inlawrev-29046	57	4	.	.	PUNCT
inlawrev-29046	57	5	242	242	NUM
inlawrev-29046	57	6	n.e.3d	n.e.3d	ADP
inlawrev-29046	57	7	543	543	NUM
inlawrev-29046	57	8	(	(	PUNCT
inlawrev-29046	57	9	ind	ind	NOUN
inlawrev-29046	57	10	.	.	PUNCT
inlawrev-29046	58	1	t.c	t.c	PROPN
inlawrev-29046	58	2	.	.	PROPN
inlawrev-29046	58	3	2024	2024	NUM
inlawrev-29046	58	4	)	)	PUNCT
inlawrev-29046	58	5	.	.	PUNCT
inlawrev-29046	59	1	18	18	NUM
inlawrev-29046	59	2	.	.	PUNCT
inlawrev-29046	60	1	i	i	PRON
inlawrev-29046	60	2	d.	d.	PROPN
inlawrev-29046	60	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	60	4	248405831_inlr-58-4_text.indd	248405831_inlr-58-4_text.indd	NUM
inlawrev-29046	60	5	248	248	NUM
inlawrev-29046	60	6	5/13/25	5/13/25	NUM
inlawrev-29046	60	7	4:51	4:51	NUM
inlawrev-29046	60	8	 	 	SPACE
inlawrev-29046	60	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	60	10	4:51	4:51	NUM
inlawrev-29046	60	11	 	 	SPACE
inlawrev-29046	60	12	pm	pm	NOUN
inlawrev-29046	60	13	2025	2025	NUM
inlawrev-29046	60	14	]	]	PUNCT
inlawrev-29046	60	15	tax	tax	NOUN
inlawrev-29046	60	16	law	law	NOUN
inlawrev-29046	60	17	925	925	NUM
inlawrev-29046	60	18	9	9	NUM
inlawrev-29046	60	19	.	.	PUNCT
inlawrev-29046	60	20	bougie	bougie	NOUN
inlawrev-29046	60	21	v.	v.	ADP
inlawrev-29046	60	22	chapman.19	chapman.19	NOUN
inlawrev-29046	60	23	—	—	PUNCT
inlawrev-29046	60	24	senior	senior	ADJ
inlawrev-29046	60	25	judge	judge	NOUN
inlawrev-29046	60	26	robb	robb	NOUN
inlawrev-29046	60	27	authored	author	VERB
inlawrev-29046	60	28	the	the	DET
inlawrev-29046	60	29	opinion	opinion	NOUN
inlawrev-29046	60	30	,	,	PUNCT
inlawrev-29046	60	31	addressing	address	VERB
inlawrev-29046	60	32	whether	whether	SCONJ
inlawrev-29046	60	33	the	the	DET
inlawrev-29046	60	34	ibtr	ibtr	NOUN
inlawrev-29046	60	35	erred	err	VERB
inlawrev-29046	60	36	in	in	ADP
inlawrev-29046	60	37	accepting	accept	VERB
inlawrev-29046	60	38	the	the	DET
inlawrev-29046	60	39	county	county	NOUN
inlawrev-29046	60	40	assessor	assessor	NOUN
inlawrev-29046	60	41	’s	’s	PART
inlawrev-29046	60	42	valuation	valuation	NOUN
inlawrev-29046	60	43	of	of	ADP
inlawrev-29046	60	44	bougie	bougie	NOUN
inlawrev-29046	60	45	’s	’s	PART
inlawrev-29046	60	46	property	property	NOUN
inlawrev-29046	60	47	using	use	VERB
inlawrev-29046	60	48	the	the	DET
inlawrev-29046	60	49	sales	sale	NOUN
inlawrev-29046	60	50	comparison	comparison	NOUN
inlawrev-29046	60	51	approach	approach	NOUN
inlawrev-29046	60	52	,	,	PUNCT
inlawrev-29046	60	53	determining	determine	VERB
inlawrev-29046	60	54	that	that	SCONJ
inlawrev-29046	60	55	the	the	DET
inlawrev-29046	60	56	second	second	ADJ
inlawrev-29046	60	57	-	-	PUNCT
inlawrev-29046	60	58	floor	floor	NOUN
inlawrev-29046	60	59	addition	addition	NOUN
inlawrev-29046	60	60	constituted	constitute	VERB
inlawrev-29046	60	61	substantially	substantially	ADV
inlawrev-29046	60	62	finished	finish	VERB
inlawrev-29046	60	63	living	living	NOUN
inlawrev-29046	60	64	space	space	NOUN
inlawrev-29046	60	65	,	,	PUNCT
inlawrev-29046	60	66	and	and	CCONJ
inlawrev-29046	60	67	issuing	issue	VERB
inlawrev-29046	60	68	an	an	DET
inlawrev-29046	60	69	entry	entry	NOUN
inlawrev-29046	60	70	order	order	NOUN
inlawrev-29046	60	71	for	for	ADP
inlawrev-29046	60	72	inspection	inspection	NOUN
inlawrev-29046	60	73	of	of	ADP
inlawrev-29046	60	74	the	the	DET
inlawrev-29046	60	75	property	property	NOUN
inlawrev-29046	60	76	that	that	PRON
inlawrev-29046	60	77	bougie	bougie	NOUN
inlawrev-29046	60	78	claimed	claim	VERB
inlawrev-29046	60	79	violated	violate	VERB
inlawrev-29046	60	80	his	his	PRON
inlawrev-29046	60	81	fourth	fourth	ADJ
inlawrev-29046	60	82	amendment	amendment	NOUN
inlawrev-29046	60	83	rights.20	rights.20	PROPN
inlawrev-29046	60	84	10	10	NUM
inlawrev-29046	60	85	.	.	PUNCT
inlawrev-29046	61	1	crandall	crandall	PROPN
inlawrev-29046	61	2	v.	v.	PROPN
inlawrev-29046	61	3	bartholomew	bartholomew	PROPN
inlawrev-29046	61	4	county	county	PROPN
inlawrev-29046	61	5	assessor.21	assessor.21	PROPN
inlawrev-29046	61	6	—	—	PUNCT
inlawrev-29046	61	7	considered	consider	VERB
inlawrev-29046	61	8	whether	whether	SCONJ
inlawrev-29046	61	9	the	the	DET
inlawrev-29046	61	10	ibtr	ibtr	NOUN
inlawrev-29046	61	11	erred	err	VERB
inlawrev-29046	61	12	in	in	ADP
inlawrev-29046	61	13	concluding	conclude	VERB
inlawrev-29046	61	14	that	that	SCONJ
inlawrev-29046	61	15	the	the	DET
inlawrev-29046	61	16	repealed	repeal	VERB
inlawrev-29046	61	17	version	version	NOUN
inlawrev-29046	61	18	of	of	ADP
inlawrev-29046	61	19	indiana	indiana	PROPN
inlawrev-29046	61	20	’s	’s	PART
inlawrev-29046	61	21	burdenshifting	burdenshifting	NOUN
inlawrev-29046	61	22	statute	statute	NOUN
inlawrev-29046	61	23	,	,	PUNCT
inlawrev-29046	61	24	which	which	PRON
inlawrev-29046	61	25	required	require	VERB
inlawrev-29046	61	26	assessors	assessor	NOUN
inlawrev-29046	61	27	to	to	PART
inlawrev-29046	61	28	bear	bear	VERB
inlawrev-29046	61	29	the	the	DET
inlawrev-29046	61	30	burden	burden	NOUN
inlawrev-29046	61	31	of	of	ADP
inlawrev-29046	61	32	proof	proof	NOUN
inlawrev-29046	61	33	in	in	ADP
inlawrev-29046	61	34	property	property	NOUN
inlawrev-29046	61	35	tax	tax	NOUN
inlawrev-29046	61	36	appeals	appeal	NOUN
inlawrev-29046	61	37	where	where	SCONJ
inlawrev-29046	61	38	assessed	assessed	ADJ
inlawrev-29046	61	39	values	value	NOUN
inlawrev-29046	61	40	increased	increase	VERB
inlawrev-29046	61	41	by	by	ADP
inlawrev-29046	61	42	more	more	ADJ
inlawrev-29046	61	43	than	than	ADP
inlawrev-29046	61	44	5	5	NUM
inlawrev-29046	61	45	%	%	NOUN
inlawrev-29046	61	46	,	,	PUNCT
inlawrev-29046	61	47	did	do	AUX
inlawrev-29046	61	48	not	not	PART
inlawrev-29046	61	49	apply	apply	VERB
inlawrev-29046	61	50	to	to	ADP
inlawrev-29046	61	51	the	the	DET
inlawrev-29046	61	52	crandalls	crandall	NOUN
inlawrev-29046	61	53	’	'	PUNCT
inlawrev-29046	61	54	appeals	appeal	NOUN
inlawrev-29046	61	55	and	and	CCONJ
inlawrev-29046	61	56	,	,	PUNCT
inlawrev-29046	61	57	consequently	consequently	ADV
inlawrev-29046	61	58	,	,	PUNCT
inlawrev-29046	61	59	upholding	uphold	VERB
inlawrev-29046	61	60	the	the	DET
inlawrev-29046	61	61	property	property	NOUN
inlawrev-29046	61	62	assessments	assessment	NOUN
inlawrev-29046	61	63	based	base	VERB
inlawrev-29046	61	64	on	on	ADP
inlawrev-29046	61	65	appraisals	appraisal	NOUN
inlawrev-29046	61	66	provided	provide	VERB
inlawrev-29046	61	67	by	by	ADP
inlawrev-29046	61	68	the	the	DET
inlawrev-29046	61	69	county	county	NOUN
inlawrev-29046	61	70	assessor.22	assessor.22	NOUN
inlawrev-29046	61	71	the	the	DET
inlawrev-29046	61	72	tax	tax	NOUN
inlawrev-29046	61	73	court	court	NOUN
inlawrev-29046	61	74	also	also	ADV
inlawrev-29046	61	75	issued	issue	VERB
inlawrev-29046	61	76	four	four	NUM
inlawrev-29046	61	77	decisions	decision	NOUN
inlawrev-29046	61	78	related	relate	VERB
inlawrev-29046	61	79	to	to	ADP
inlawrev-29046	61	80	budgetary	budgetary	ADJ
inlawrev-29046	61	81	or	or	CCONJ
inlawrev-29046	61	82	land	land	NOUN
inlawrev-29046	61	83	order	order	NOUN
inlawrev-29046	61	84	issues	issue	NOUN
inlawrev-29046	61	85	.	.	PUNCT
inlawrev-29046	62	1	because	because	SCONJ
inlawrev-29046	62	2	these	these	DET
inlawrev-29046	62	3	cases	case	NOUN
inlawrev-29046	62	4	do	do	AUX
inlawrev-29046	62	5	not	not	PART
inlawrev-29046	62	6	involve	involve	VERB
inlawrev-29046	62	7	the	the	DET
inlawrev-29046	62	8	type	type	NOUN
inlawrev-29046	62	9	of	of	ADP
inlawrev-29046	62	10	substantive	substantive	ADJ
inlawrev-29046	62	11	tax	tax	NOUN
inlawrev-29046	62	12	issues	issue	NOUN
inlawrev-29046	62	13	that	that	PRON
inlawrev-29046	62	14	arise	arise	VERB
inlawrev-29046	62	15	when	when	SCONJ
inlawrev-29046	62	16	a	a	DET
inlawrev-29046	62	17	taxpayer	taxpayer	NOUN
inlawrev-29046	62	18	directly	directly	ADV
inlawrev-29046	62	19	challenges	challenge	VERB
inlawrev-29046	62	20	their	their	PRON
inlawrev-29046	62	21	own	own	ADJ
inlawrev-29046	62	22	tax	tax	NOUN
inlawrev-29046	62	23	liability	liability	NOUN
inlawrev-29046	62	24	,	,	PUNCT
inlawrev-29046	62	25	they	they	PRON
inlawrev-29046	62	26	are	be	AUX
inlawrev-29046	62	27	not	not	PART
inlawrev-29046	62	28	reviewed	review	VERB
inlawrev-29046	62	29	in	in	ADP
inlawrev-29046	62	30	this	this	PRON
inlawrev-29046	62	31	article.23	article.23	ADV
inlawrev-29046	62	32	during	during	ADP
inlawrev-29046	62	33	the	the	DET
inlawrev-29046	62	34	survey	survey	NOUN
inlawrev-29046	62	35	period	period	NOUN
inlawrev-29046	62	36	,	,	PUNCT
inlawrev-29046	62	37	the	the	DET
inlawrev-29046	62	38	indiana	indiana	PROPN
inlawrev-29046	62	39	tax	tax	PROPN
inlawrev-29046	62	40	court	court	NOUN
inlawrev-29046	62	41	issued	issue	VERB
inlawrev-29046	62	42	more	more	ADJ
inlawrev-29046	62	43	decisions	decision	NOUN
inlawrev-29046	62	44	than	than	ADP
inlawrev-29046	62	45	in	in	ADP
inlawrev-29046	62	46	prior	prior	ADJ
inlawrev-29046	62	47	periods	period	NOUN
inlawrev-29046	62	48	—	—	PUNCT
inlawrev-29046	62	49	a	a	DET
inlawrev-29046	62	50	development	development	NOUN
inlawrev-29046	62	51	likely	likely	ADV
inlawrev-29046	62	52	attributable	attributable	ADJ
inlawrev-29046	62	53	to	to	ADP
inlawrev-29046	62	54	the	the	DET
inlawrev-29046	62	55	involvement	involvement	NOUN
inlawrev-29046	62	56	of	of	ADP
inlawrev-29046	62	57	several	several	ADJ
inlawrev-29046	62	58	retired	retired	ADJ
inlawrev-29046	62	59	senior	senior	ADJ
inlawrev-29046	62	60	judges	judge	NOUN
inlawrev-29046	62	61	who	who	PRON
inlawrev-29046	62	62	presided	preside	VERB
inlawrev-29046	62	63	over	over	ADP
inlawrev-29046	62	64	tax	tax	NOUN
inlawrev-29046	62	65	cases	case	NOUN
inlawrev-29046	62	66	and	and	CCONJ
inlawrev-29046	62	67	issued	issue	VERB
inlawrev-29046	62	68	final	final	ADJ
inlawrev-29046	62	69	judgments	judgment	NOUN
inlawrev-29046	62	70	.	.	PUNCT
inlawrev-29046	63	1	this	this	DET
inlawrev-29046	63	2	increased	increase	VERB
inlawrev-29046	63	3	reliance	reliance	NOUN
inlawrev-29046	63	4	on	on	ADP
inlawrev-29046	63	5	senior	senior	ADJ
inlawrev-29046	63	6	judges	judge	NOUN
inlawrev-29046	63	7	is	be	AUX
inlawrev-29046	63	8	noteworthy	noteworthy	ADJ
inlawrev-29046	63	9	,	,	PUNCT
inlawrev-29046	63	10	as	as	SCONJ
inlawrev-29046	63	11	their	their	PRON
inlawrev-29046	63	12	involvement	involvement	NOUN
inlawrev-29046	63	13	in	in	ADP
inlawrev-29046	63	14	the	the	DET
inlawrev-29046	63	15	tax	tax	NOUN
inlawrev-29046	63	16	court	court	NOUN
inlawrev-29046	63	17	has	have	AUX
inlawrev-29046	63	18	historically	historically	ADV
inlawrev-29046	63	19	been	be	AUX
inlawrev-29046	63	20	rare	rare	ADJ
inlawrev-29046	63	21	and	and	CCONJ
inlawrev-29046	63	22	typically	typically	ADV
inlawrev-29046	63	23	limited	limit	VERB
inlawrev-29046	63	24	to	to	ADP
inlawrev-29046	63	25	instances	instance	NOUN
inlawrev-29046	63	26	in	in	ADP
inlawrev-29046	63	27	which	which	PRON
inlawrev-29046	63	28	the	the	DET
inlawrev-29046	63	29	regularly	regularly	ADV
inlawrev-29046	63	30	presiding	preside	VERB
inlawrev-29046	63	31	tax	tax	NOUN
inlawrev-29046	63	32	court	court	NOUN
inlawrev-29046	63	33	judge	judge	NOUN
inlawrev-29046	63	34	faced	face	VERB
inlawrev-29046	63	35	a	a	DET
inlawrev-29046	63	36	potential	potential	ADJ
inlawrev-29046	63	37	conflict	conflict	NOUN
inlawrev-29046	63	38	with	with	ADP
inlawrev-29046	63	39	the	the	DET
inlawrev-29046	63	40	taxpayer	taxpayer	NOUN
inlawrev-29046	63	41	or	or	CCONJ
inlawrev-29046	63	42	was	be	AUX
inlawrev-29046	63	43	temporarily	temporarily	ADV
inlawrev-29046	63	44	unable	unable	ADJ
inlawrev-29046	63	45	to	to	PART
inlawrev-29046	63	46	perform	perform	VERB
inlawrev-29046	63	47	judicial	judicial	ADJ
inlawrev-29046	63	48	duties	duty	NOUN
inlawrev-29046	63	49	.	.	PUNCT
inlawrev-29046	64	1	in	in	ADP
inlawrev-29046	64	2	addition	addition	NOUN
inlawrev-29046	64	3	to	to	ADP
inlawrev-29046	64	4	the	the	DET
inlawrev-29046	64	5	decisions	decision	NOUN
inlawrev-29046	64	6	issued	issue	VERB
inlawrev-29046	64	7	by	by	ADP
inlawrev-29046	64	8	the	the	DET
inlawrev-29046	64	9	current	current	ADJ
inlawrev-29046	64	10	tax	tax	NOUN
inlawrev-29046	64	11	court	court	NOUN
inlawrev-29046	64	12	judge	judge	NOUN
inlawrev-29046	64	13	,	,	PUNCT
inlawrev-29046	64	14	justin	justin	PROPN
inlawrev-29046	64	15	mcadam,24	mcadam,24	VERB
inlawrev-29046	64	16	several	several	ADJ
inlawrev-29046	64	17	retired	retired	ADJ
inlawrev-29046	64	18	senior	senior	ADJ
inlawrev-29046	64	19	judges	judge	NOUN
inlawrev-29046	64	20	—	—	PUNCT
inlawrev-29046	64	21	former	former	ADJ
inlawrev-29046	64	22	appellate	appellate	ADJ
inlawrev-29046	64	23	court	court	NOUN
inlawrev-29046	64	24	judges	judge	VERB
inlawrev-29046	64	25	john	john	PROPN
inlawrev-29046	64	26	baker,25	baker,25	PROPN
inlawrev-29046	64	27	and	and	CCONJ
inlawrev-29046	64	28	margret	margret	PROPN
inlawrev-29046	64	29	—	—	PUNCT
inlawrev-29046	64	30	—	—	PUNCT
inlawrev-29046	64	31	—	—	PUNCT
inlawrev-29046	64	32	—	—	PUNCT
inlawrev-29046	64	33	—	—	PUNCT
inlawrev-29046	64	34	—	—	PUNCT
inlawrev-29046	64	35	—	—	PUNCT
inlawrev-29046	64	36	—	—	PUNCT
inlawrev-29046	64	37	—	—	PUNCT
inlawrev-29046	64	38	—	—	PUNCT
inlawrev-29046	64	39	—	—	PUNCT
inlawrev-29046	64	40	—	—	PUNCT
inlawrev-29046	64	41	—	—	PUNCT
inlawrev-29046	64	42	—	—	PUNCT
inlawrev-29046	64	43	—	—	PUNCT
inlawrev-29046	64	44	—	—	PUNCT
inlawrev-29046	64	45	—	—	PUNCT
inlawrev-29046	64	46	—	—	PUNCT
inlawrev-29046	64	47	—	—	PUNCT
inlawrev-29046	64	48	—	—	PUNCT
inlawrev-29046	64	49	—	—	PUNCT
inlawrev-29046	64	50	—	—	PUNCT
inlawrev-29046	64	51	—	—	PUNCT
inlawrev-29046	64	52	—	—	PUNCT
inlawrev-29046	64	53	—	—	PUNCT
inlawrev-29046	64	54	—	—	PUNCT
inlawrev-29046	64	55	—	—	PUNCT
inlawrev-29046	64	56	—	—	PUNCT
inlawrev-29046	64	57	—	—	PUNCT
inlawrev-29046	64	58	19	19	NUM
inlawrev-29046	64	59	.	.	NOUN
inlawrev-29046	65	1	244	244	NUM
inlawrev-29046	65	2	n.e.3d	n.e.3d	NUM
inlawrev-29046	65	3	987	987	NUM
inlawrev-29046	65	4	(	(	PUNCT
inlawrev-29046	65	5	ind	ind	NOUN
inlawrev-29046	65	6	.	.	PUNCT
inlawrev-29046	66	1	t.c	t.c	PROPN
inlawrev-29046	66	2	.	.	PROPN
inlawrev-29046	66	3	2024	2024	NUM
inlawrev-29046	66	4	)	)	PUNCT
inlawrev-29046	66	5	.	.	PUNCT
inlawrev-29046	67	1	20	20	NUM
inlawrev-29046	67	2	.	.	PUNCT
inlawrev-29046	68	1	i	i	PRON
inlawrev-29046	68	2	d.	d.	PROPN
inlawrev-29046	68	3	21	21	NUM
inlawrev-29046	68	4	.	.	PUNCT
inlawrev-29046	69	1	246	246	NUM
inlawrev-29046	69	2	n.e.3d	n.e.3d	NUM
inlawrev-29046	69	3	350	350	NUM
inlawrev-29046	69	4	(	(	PUNCT
inlawrev-29046	69	5	ind	ind	NOUN
inlawrev-29046	69	6	.	.	PUNCT
inlawrev-29046	70	1	t.c	t.c	PROPN
inlawrev-29046	70	2	.	.	PROPN
inlawrev-29046	70	3	2024	2024	NUM
inlawrev-29046	70	4	)	)	PUNCT
inlawrev-29046	70	5	22	22	NUM
inlawrev-29046	70	6	.	.	PUNCT
inlawrev-29046	71	1	i	i	PRON
inlawrev-29046	71	2	d.	d.	PROPN
inlawrev-29046	71	3	23	23	NUM
inlawrev-29046	71	4	.	.	PUNCT
inlawrev-29046	72	1	the	the	DET
inlawrev-29046	72	2	tax	tax	NOUN
inlawrev-29046	72	3	court	court	NOUN
inlawrev-29046	72	4	decisions	decision	NOUN
inlawrev-29046	72	5	involving	involve	VERB
inlawrev-29046	72	6	budgetary	budgetary	ADJ
inlawrev-29046	72	7	or	or	CCONJ
inlawrev-29046	72	8	land	land	NOUN
inlawrev-29046	72	9	order	order	NOUN
inlawrev-29046	72	10	issues	issue	NOUN
inlawrev-29046	72	11	decided	decide	VERB
inlawrev-29046	72	12	during	during	ADP
inlawrev-29046	72	13	the	the	DET
inlawrev-29046	72	14	survey	survey	NOUN
inlawrev-29046	72	15	period	period	NOUN
inlawrev-29046	72	16	,	,	PUNCT
inlawrev-29046	72	17	but	but	CCONJ
inlawrev-29046	72	18	not	not	PART
inlawrev-29046	72	19	reviewed	review	VERB
inlawrev-29046	72	20	in	in	ADP
inlawrev-29046	72	21	detail	detail	NOUN
inlawrev-29046	72	22	in	in	ADP
inlawrev-29046	72	23	this	this	DET
inlawrev-29046	72	24	article	article	NOUN
inlawrev-29046	72	25	,	,	PUNCT
inlawrev-29046	72	26	include	include	VERB
inlawrev-29046	72	27	the	the	DET
inlawrev-29046	72	28	following	follow	VERB
inlawrev-29046	72	29	:	:	PUNCT
inlawrev-29046	72	30	young	young	ADJ
inlawrev-29046	72	31	v.	v.	ADP
inlawrev-29046	72	32	dep’t	dep’t	NOUN
inlawrev-29046	72	33	of	of	ADP
inlawrev-29046	72	34	loc	loc	PROPN
inlawrev-29046	72	35	.	.	PUNCT
inlawrev-29046	72	36	gov’t	gov’t	X
inlawrev-29046	72	37	fin	fin	NOUN
inlawrev-29046	72	38	.	.	PUNCT
inlawrev-29046	72	39	,	,	PUNCT
inlawrev-29046	72	40	237	237	NUM
inlawrev-29046	72	41	n.e.3d	n.e.3d	NUM
inlawrev-29046	72	42	1175	1175	NUM
inlawrev-29046	72	43	(	(	PUNCT
inlawrev-29046	72	44	ind	ind	NOUN
inlawrev-29046	72	45	.	.	PUNCT
inlawrev-29046	73	1	t.c	t.c	PROPN
inlawrev-29046	73	2	.	.	PROPN
inlawrev-29046	73	3	2024	2024	NUM
inlawrev-29046	73	4	)	)	PUNCT
inlawrev-29046	73	5	(	(	PUNCT
inlawrev-29046	73	6	special	special	ADJ
inlawrev-29046	73	7	judge	judge	NOUN
inlawrev-29046	73	8	robb	robb	NOUN
inlawrev-29046	73	9	authored	author	VERB
inlawrev-29046	73	10	the	the	DET
inlawrev-29046	73	11	opinion	opinion	NOUN
inlawrev-29046	73	12	)	)	PUNCT
inlawrev-29046	73	13	;	;	PUNCT
inlawrev-29046	74	1	luebke	luebke	PROPN
inlawrev-29046	74	2	,	,	PUNCT
inlawrev-29046	74	3	et	et	PROPN
inlawrev-29046	74	4	al	al	PROPN
inlawrev-29046	74	5	.	.	PROPN
inlawrev-29046	75	1	v.	v.	PROPN
inlawrev-29046	75	2	ind	ind	PROPN
inlawrev-29046	75	3	.	.	PUNCT
inlawrev-29046	76	1	dep’t	dep’t	NOUN
inlawrev-29046	76	2	of	of	ADP
inlawrev-29046	76	3	loc	loc	PROPN
inlawrev-29046	76	4	.	.	PUNCT
inlawrev-29046	76	5	gov’t	gov’t	X
inlawrev-29046	77	1	fin	fin	NOUN
inlawrev-29046	77	2	.	.	PROPN
inlawrev-29046	77	3	,	,	PUNCT
inlawrev-29046	77	4	240	240	NUM
inlawrev-29046	77	5	n.e.3d	n.e.3d	NUM
inlawrev-29046	77	6	186	186	NUM
inlawrev-29046	77	7	(	(	PUNCT
inlawrev-29046	77	8	ind	ind	NOUN
inlawrev-29046	77	9	.	.	PUNCT
inlawrev-29046	78	1	t.c	t.c	PROPN
inlawrev-29046	78	2	.	.	PROPN
inlawrev-29046	78	3	2024	2024	NUM
inlawrev-29046	78	4	)	)	PUNCT
inlawrev-29046	78	5	(	(	PUNCT
inlawrev-29046	78	6	special	special	ADJ
inlawrev-29046	78	7	judge	judge	NOUN
inlawrev-29046	78	8	welch	welch	PROPN
inlawrev-29046	78	9	authored	author	VERB
inlawrev-29046	78	10	the	the	DET
inlawrev-29046	78	11	opinion	opinion	NOUN
inlawrev-29046	78	12	)	)	PUNCT
inlawrev-29046	78	13	;	;	PUNCT
inlawrev-29046	79	1	luebke	luebke	PROPN
inlawrev-29046	79	2	v.	v.	PROPN
inlawrev-29046	79	3	ind	ind	PROPN
inlawrev-29046	79	4	.	.	PUNCT
inlawrev-29046	80	1	dep’t	dep’t	NOUN
inlawrev-29046	80	2	of	of	ADP
inlawrev-29046	80	3	loc	loc	PROPN
inlawrev-29046	80	4	.	.	PUNCT
inlawrev-29046	80	5	gov’t	gov’t	X
inlawrev-29046	81	1	fin	fin	NOUN
inlawrev-29046	81	2	.	.	PUNCT
inlawrev-29046	81	3	,	,	PUNCT
inlawrev-29046	81	4	244	244	NUM
inlawrev-29046	81	5	n.e.3d	n.e.3d	NUM
inlawrev-29046	81	6	976	976	NUM
inlawrev-29046	81	7	(	(	PUNCT
inlawrev-29046	81	8	ind	ind	NOUN
inlawrev-29046	81	9	.	.	PUNCT
inlawrev-29046	82	1	t.c	t.c	PROPN
inlawrev-29046	82	2	.	.	PROPN
inlawrev-29046	82	3	2024	2024	NUM
inlawrev-29046	82	4	)	)	PUNCT
inlawrev-29046	82	5	(	(	PUNCT
inlawrev-29046	82	6	special	special	ADJ
inlawrev-29046	82	7	judge	judge	NOUN
inlawrev-29046	82	8	welch	welch	PROPN
inlawrev-29046	82	9	authored	author	VERB
inlawrev-29046	82	10	the	the	DET
inlawrev-29046	82	11	opinion	opinion	NOUN
inlawrev-29046	82	12	)	)	PUNCT
inlawrev-29046	82	13	;	;	PUNCT
inlawrev-29046	82	14	city	city	NOUN
inlawrev-29046	82	15	of	of	ADP
inlawrev-29046	82	16	carmel	carmel	PROPN
inlawrev-29046	82	17	v.	v.	PROPN
inlawrev-29046	82	18	ind	ind	PROPN
inlawrev-29046	82	19	.	.	PUNCT
inlawrev-29046	83	1	dep’t	dep’t	NOUN
inlawrev-29046	83	2	of	of	ADP
inlawrev-29046	83	3	loc	loc	PROPN
inlawrev-29046	83	4	.	.	PUNCT
inlawrev-29046	83	5	gov’t	gov’t	X
inlawrev-29046	84	1	fin	fin	NOUN
inlawrev-29046	84	2	.	.	PUNCT
inlawrev-29046	84	3	,	,	PUNCT
inlawrev-29046	84	4	246	246	NUM
inlawrev-29046	84	5	n.e.3d	n.e.3d	NUM
inlawrev-29046	84	6	832	832	NUM
inlawrev-29046	84	7	(	(	PUNCT
inlawrev-29046	84	8	ind	ind	NOUN
inlawrev-29046	84	9	.	.	PUNCT
inlawrev-29046	85	1	t.c	t.c	PROPN
inlawrev-29046	85	2	.	.	PROPN
inlawrev-29046	85	3	2024	2024	NUM
inlawrev-29046	85	4	)	)	PUNCT
inlawrev-29046	85	5	(	(	PUNCT
inlawrev-29046	85	6	special	special	ADJ
inlawrev-29046	85	7	judge	judge	NOUN
inlawrev-29046	85	8	baker	baker	PROPN
inlawrev-29046	85	9	authored	author	VERB
inlawrev-29046	85	10	the	the	DET
inlawrev-29046	85	11	opinion	opinion	NOUN
inlawrev-29046	85	12	)	)	PUNCT
inlawrev-29046	85	13	.	.	PUNCT
inlawrev-29046	86	1	24	24	NUM
inlawrev-29046	86	2	.	.	PUNCT
inlawrev-29046	87	1	see	see	VERB
inlawrev-29046	87	2	andrew	andrew	PROPN
inlawrev-29046	87	3	w.	w.	PROPN
inlawrev-29046	87	4	swain	swain	PROPN
inlawrev-29046	87	5	,	,	PUNCT
inlawrev-29046	87	6	recent	recent	ADJ
inlawrev-29046	87	7	developments	development	NOUN
inlawrev-29046	87	8	in	in	ADP
inlawrev-29046	87	9	indiana	indiana	PROPN
inlawrev-29046	87	10	tax	tax	PROPN
inlawrev-29046	87	11	law	law	NOUN
inlawrev-29046	87	12	:	:	PUNCT
inlawrev-29046	87	13	survey	survey	NOUN
inlawrev-29046	87	14	2023	2023	NUM
inlawrev-29046	87	15	,	,	PUNCT
inlawrev-29046	87	16	57	57	NUM
inlawrev-29046	87	17	ind	ind	NOUN
inlawrev-29046	87	18	.	.	PUNCT
inlawrev-29046	88	1	l.	l.	PROPN
inlawrev-29046	88	2	rev	rev	PROPN
inlawrev-29046	88	3	.	.	PROPN
inlawrev-29046	88	4	979	979	NUM
inlawrev-29046	88	5	,	,	PUNCT
inlawrev-29046	88	6	1010	1010	NUM
inlawrev-29046	88	7	(	(	PUNCT
inlawrev-29046	88	8	june	june	PROPN
inlawrev-29046	88	9	2024	2024	NUM
inlawrev-29046	88	10	)	)	PUNCT
inlawrev-29046	88	11	(	(	PUNCT
inlawrev-29046	88	12	discussing	discuss	VERB
inlawrev-29046	88	13	the	the	DET
inlawrev-29046	88	14	appointment	appointment	NOUN
inlawrev-29046	88	15	of	of	ADP
inlawrev-29046	88	16	the	the	DET
inlawrev-29046	88	17	new	new	ADJ
inlawrev-29046	88	18	indiana	indiana	PROPN
inlawrev-29046	88	19	tax	tax	PROPN
inlawrev-29046	88	20	court	court	NOUN
inlawrev-29046	88	21	judge	judge	NOUN
inlawrev-29046	88	22	,	,	PUNCT
inlawrev-29046	88	23	justin	justin	PROPN
inlawrev-29046	88	24	l.	l.	PROPN
inlawrev-29046	88	25	mcadam	mcadam	PROPN
inlawrev-29046	88	26	)	)	PUNCT
inlawrev-29046	88	27	.	.	PUNCT
inlawrev-29046	89	1	25	25	NUM
inlawrev-29046	89	2	.	.	PUNCT
inlawrev-29046	90	1	in	in	ADP
inlawrev-29046	90	2	july	july	PROPN
inlawrev-29046	90	3	2020	2020	NUM
inlawrev-29046	90	4	,	,	PUNCT
inlawrev-29046	90	5	judge	judge	PROPN
inlawrev-29046	90	6	baker	baker	PROPN
inlawrev-29046	90	7	retired	retire	VERB
inlawrev-29046	90	8	from	from	ADP
inlawrev-29046	90	9	the	the	DET
inlawrev-29046	90	10	indiana	indiana	PROPN
inlawrev-29046	90	11	court	court	PROPN
inlawrev-29046	90	12	of	of	ADP
inlawrev-29046	90	13	appeals	appeal	NOUN
inlawrev-29046	90	14	and	and	CCONJ
inlawrev-29046	90	15	now	now	ADV
inlawrev-29046	90	16	serves	serve	VERB
inlawrev-29046	90	17	as	as	ADP
inlawrev-29046	90	18	a	a	DET
inlawrev-29046	90	19	senior	senior	ADJ
inlawrev-29046	90	20	judge	judge	NOUN
inlawrev-29046	90	21	.	.	PUNCT
inlawrev-29046	91	1	see	see	VERB
inlawrev-29046	91	2	judge	judge	PROPN
inlawrev-29046	91	3	john	john	PROPN
inlawrev-29046	91	4	g.	g.	PROPN
inlawrev-29046	91	5	baker	baker	PROPN
inlawrev-29046	91	6	,	,	PUNCT
inlawrev-29046	91	7	ind	ind	PROPN
inlawrev-29046	91	8	.	.	PUNCT
inlawrev-29046	92	1	jud	jud	PROPN
inlawrev-29046	92	2	.	.	PROPN
inlawrev-29046	92	3	branch	branch	PROPN
inlawrev-29046	92	4	,	,	PUNCT
inlawrev-29046	92	5	https://www.in.gov/courts/appeals/	https://www.in.gov/courts/appeals/	PROPN
inlawrev-29046	92	6	judges	judge	NOUN
inlawrev-29046	92	7	/	/	SYM
inlawrev-29046	92	8	john	john	PROPN
inlawrev-29046	92	9	-	-	PUNCT
inlawrev-29046	92	10	baker/	baker/	PROPN
inlawrev-29046	93	1	[	[	X
inlawrev-29046	93	2	https://perma.cc/6vu9-syx3	https://perma.cc/6vu9-syx3	X
inlawrev-29046	93	3	]	]	X
inlawrev-29046	93	4	(	(	PUNCT
inlawrev-29046	93	5	last	last	ADV
inlawrev-29046	93	6	visited	visit	VERB
inlawrev-29046	93	7	jan	jan	PROPN
inlawrev-29046	93	8	.	.	PROPN
inlawrev-29046	93	9	27	27	NUM
inlawrev-29046	93	10	,	,	PUNCT
inlawrev-29046	93	11	2025	2025	NUM
inlawrev-29046	93	12	)	)	PUNCT
inlawrev-29046	93	13	.	.	PUNCT
inlawrev-29046	94	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	94	2	249405831_inlr-58-4_text.indd	249405831_inlr-58-4_text.indd	NUM
inlawrev-29046	95	1	249	249	NUM
inlawrev-29046	95	2	5/13/25	5/13/25	NUM
inlawrev-29046	95	3	4:51	4:51	NUM
inlawrev-29046	95	4	 	 	SPACE
inlawrev-29046	95	5	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	95	6	4:51	4:51	NUM
inlawrev-29046	95	7	 	 	SPACE
inlawrev-29046	95	8	pm	pm	NOUN
inlawrev-29046	95	9	indiana	indiana	PROPN
inlawrev-29046	95	10	law	law	PROPN
inlawrev-29046	95	11	review	review	NOUN
inlawrev-29046	96	1	[	[	X
inlawrev-29046	96	2	vol	vol	NOUN
inlawrev-29046	96	3	.	.	PUNCT
inlawrev-29046	97	1	58:923	58:923	NUM
inlawrev-29046	97	2	926	926	NUM
inlawrev-29046	97	3	robb,26	robb,26	NOUN
inlawrev-29046	97	4	retired	retire	VERB
inlawrev-29046	97	5	marion	marion	PROPN
inlawrev-29046	97	6	county	county	PROPN
inlawrev-29046	97	7	superior	superior	ADJ
inlawrev-29046	97	8	court	court	PROPN
inlawrev-29046	97	9	judge	judge	NOUN
inlawrev-29046	97	10	heather	heather	PROPN
inlawrev-29046	97	11	welch,27	welch,27	PROPN
inlawrev-29046	97	12	and	and	CCONJ
inlawrev-29046	97	13	former	former	ADJ
inlawrev-29046	97	14	presiding	presiding	NOUN
inlawrev-29046	97	15	tax	tax	NOUN
inlawrev-29046	97	16	court	court	NOUN
inlawrev-29046	97	17	judge	judge	NOUN
inlawrev-29046	97	18	martha	martha	PROPN
inlawrev-29046	97	19	wentworth28	wentworth28	PROPN
inlawrev-29046	97	20	—	—	PUNCT
inlawrev-29046	97	21	also	also	ADV
inlawrev-29046	97	22	contributed	contribute	VERB
inlawrev-29046	97	23	to	to	ADP
inlawrev-29046	97	24	the	the	DET
inlawrev-29046	97	25	issuance	issuance	NOUN
inlawrev-29046	97	26	of	of	ADP
inlawrev-29046	97	27	tax	tax	NOUN
inlawrev-29046	97	28	decisions	decision	NOUN
inlawrev-29046	97	29	during	during	ADP
inlawrev-29046	97	30	this	this	DET
inlawrev-29046	97	31	period	period	NOUN
inlawrev-29046	97	32	.	.	PUNCT
inlawrev-29046	98	1	for	for	ADP
inlawrev-29046	98	2	any	any	DET
inlawrev-29046	98	3	case	case	NOUN
inlawrev-29046	98	4	decided	decide	VERB
inlawrev-29046	98	5	during	during	ADP
inlawrev-29046	98	6	the	the	DET
inlawrev-29046	98	7	survey	survey	NOUN
inlawrev-29046	98	8	period	period	NOUN
inlawrev-29046	98	9	mentioned	mention	VERB
inlawrev-29046	98	10	in	in	ADP
inlawrev-29046	98	11	this	this	DET
inlawrev-29046	98	12	article	article	NOUN
inlawrev-29046	98	13	,	,	PUNCT
inlawrev-29046	98	14	readers	reader	NOUN
inlawrev-29046	98	15	should	should	AUX
inlawrev-29046	98	16	assume	assume	VERB
inlawrev-29046	98	17	that	that	SCONJ
inlawrev-29046	98	18	the	the	DET
inlawrev-29046	98	19	presiding	preside	VERB
inlawrev-29046	98	20	tax	tax	NOUN
inlawrev-29046	98	21	court	court	NOUN
inlawrev-29046	98	22	judge	judge	NOUN
inlawrev-29046	98	23	issued	issue	VERB
inlawrev-29046	98	24	the	the	DET
inlawrev-29046	98	25	decision	decision	NOUN
inlawrev-29046	98	26	unless	unless	SCONJ
inlawrev-29046	98	27	otherwise	otherwise	ADV
inlawrev-29046	98	28	noted	note	VERB
inlawrev-29046	98	29	in	in	ADP
inlawrev-29046	98	30	the	the	DET
inlawrev-29046	98	31	text	text	NOUN
inlawrev-29046	98	32	discussing	discuss	VERB
inlawrev-29046	98	33	the	the	DET
inlawrev-29046	98	34	decision	decision	NOUN
inlawrev-29046	98	35	or	or	CCONJ
inlawrev-29046	98	36	in	in	ADP
inlawrev-29046	98	37	the	the	DET
inlawrev-29046	98	38	footnote	footnote	NOUN
inlawrev-29046	98	39	providing	provide	VERB
inlawrev-29046	98	40	the	the	DET
inlawrev-29046	98	41	case	case	NOUN
inlawrev-29046	98	42	’s	’s	PART
inlawrev-29046	98	43	citation	citation	NOUN
inlawrev-29046	98	44	.	.	PUNCT
inlawrev-29046	99	1	finally	finally	ADV
inlawrev-29046	99	2	,	,	PUNCT
inlawrev-29046	99	3	the	the	DET
inlawrev-29046	99	4	indiana	indiana	PROPN
inlawrev-29046	99	5	supreme	supreme	PROPN
inlawrev-29046	99	6	court	court	PROPN
inlawrev-29046	99	7	did	do	AUX
inlawrev-29046	99	8	not	not	PART
inlawrev-29046	99	9	issue	issue	VERB
inlawrev-29046	99	10	any	any	DET
inlawrev-29046	99	11	tax	tax	NOUN
inlawrev-29046	99	12	-	-	PUNCT
inlawrev-29046	99	13	related	relate	VERB
inlawrev-29046	99	14	opinions	opinion	NOUN
inlawrev-29046	99	15	during	during	ADP
inlawrev-29046	99	16	this	this	DET
inlawrev-29046	99	17	survey	survey	NOUN
inlawrev-29046	99	18	period	period	NOUN
inlawrev-29046	99	19	,	,	PUNCT
inlawrev-29046	99	20	continuing	continue	VERB
inlawrev-29046	99	21	a	a	DET
inlawrev-29046	99	22	trend	trend	NOUN
inlawrev-29046	99	23	of	of	ADP
inlawrev-29046	99	24	limited	limited	ADJ
inlawrev-29046	99	25	activity	activity	NOUN
inlawrev-29046	99	26	in	in	ADP
inlawrev-29046	99	27	tax	tax	NOUN
inlawrev-29046	99	28	cases	case	NOUN
inlawrev-29046	99	29	.	.	PUNCT
inlawrev-29046	100	1	in	in	ADP
inlawrev-29046	100	2	fact	fact	NOUN
inlawrev-29046	100	3	,	,	PUNCT
inlawrev-29046	100	4	the	the	DET
inlawrev-29046	100	5	last	last	ADJ
inlawrev-29046	100	6	time	time	NOUN
inlawrev-29046	100	7	the	the	DET
inlawrev-29046	100	8	supreme	supreme	PROPN
inlawrev-29046	100	9	court	court	PROPN
inlawrev-29046	100	10	issued	issue	VERB
inlawrev-29046	100	11	tax	tax	NOUN
inlawrev-29046	100	12	decisions	decision	NOUN
inlawrev-29046	100	13	was	be	AUX
inlawrev-29046	100	14	in	in	ADP
inlawrev-29046	100	15	2021	2021	NUM
inlawrev-29046	100	16	,	,	PUNCT
inlawrev-29046	100	17	when	when	SCONJ
inlawrev-29046	100	18	it	it	PRON
inlawrev-29046	100	19	reversed	reverse	VERB
inlawrev-29046	100	20	the	the	DET
inlawrev-29046	100	21	tax	tax	NOUN
inlawrev-29046	100	22	court	court	NOUN
inlawrev-29046	100	23	in	in	ADP
inlawrev-29046	100	24	two	two	NUM
inlawrev-29046	100	25	cases	case	NOUN
inlawrev-29046	100	26	:	:	PUNCT
inlawrev-29046	100	27	muir	muir	PROPN
inlawrev-29046	100	28	woods	woods	PROPN
inlawrev-29046	100	29	section	section	NOUN
inlawrev-29046	100	30	one	one	NUM
inlawrev-29046	100	31	association	association	NOUN
inlawrev-29046	100	32	v.	v.	ADP
inlawrev-29046	100	33	marion	marion	PROPN
inlawrev-29046	100	34	county	county	PROPN
inlawrev-29046	100	35	assessor29	assessor29	NOUN
inlawrev-29046	100	36	and	and	CCONJ
inlawrev-29046	100	37	southlake	southlake	PROPN
inlawrev-29046	100	38	indiana	indiana	PROPN
inlawrev-29046	100	39	,	,	PUNCT
inlawrev-29046	100	40	llc	llc	PROPN
inlawrev-29046	100	41	v.	v.	PROPN
inlawrev-29046	100	42	lake	lake	PROPN
inlawrev-29046	100	43	county	county	PROPN
inlawrev-29046	100	44	assessor.30	assessor.30	VERB
inlawrev-29046	100	45	both	both	PRON
inlawrev-29046	100	46	of	of	ADP
inlawrev-29046	100	47	these	these	DET
inlawrev-29046	100	48	cases	case	NOUN
inlawrev-29046	100	49	involved	involve	VERB
inlawrev-29046	100	50	real	real	ADJ
inlawrev-29046	100	51	property	property	NOUN
inlawrev-29046	100	52	taxes	taxis	NOUN
inlawrev-29046	100	53	.	.	PUNCT
inlawrev-29046	101	1	however	however	ADV
inlawrev-29046	101	2	,	,	PUNCT
inlawrev-29046	101	3	tax	tax	NOUN
inlawrev-29046	101	4	cases	case	NOUN
inlawrev-29046	101	5	are	be	AUX
inlawrev-29046	101	6	currently	currently	ADV
inlawrev-29046	101	7	pending	pende	VERB
inlawrev-29046	101	8	review	review	NOUN
inlawrev-29046	101	9	before	before	ADP
inlawrev-29046	101	10	the	the	DET
inlawrev-29046	101	11	indiana	indiana	PROPN
inlawrev-29046	101	12	supreme	supreme	PROPN
inlawrev-29046	101	13	court	court	PROPN
inlawrev-29046	101	14	,	,	PUNCT
inlawrev-29046	101	15	suggesting	suggest	VERB
inlawrev-29046	101	16	the	the	DET
inlawrev-29046	101	17	potential	potential	NOUN
inlawrev-29046	101	18	for	for	SCONJ
inlawrev-29046	101	19	the	the	DET
inlawrev-29046	101	20	court	court	NOUN
inlawrev-29046	101	21	to	to	PART
inlawrev-29046	101	22	reassert	reassert	VERB
inlawrev-29046	101	23	its	its	PRON
inlawrev-29046	101	24	influence	influence	NOUN
inlawrev-29046	101	25	in	in	ADP
inlawrev-29046	101	26	indiana	indiana	PROPN
inlawrev-29046	101	27	tax	tax	NOUN
inlawrev-29046	101	28	law	law	NOUN
inlawrev-29046	101	29	.	.	PUNCT
inlawrev-29046	102	1	these	these	DET
inlawrev-29046	102	2	reviews	review	NOUN
inlawrev-29046	102	3	will	will	AUX
inlawrev-29046	102	4	be	be	AUX
inlawrev-29046	102	5	identified	identify	VERB
inlawrev-29046	102	6	within	within	ADP
inlawrev-29046	102	7	the	the	DET
inlawrev-29046	102	8	context	context	NOUN
inlawrev-29046	102	9	of	of	ADP
inlawrev-29046	102	10	the	the	DET
inlawrev-29046	102	11	relevant	relevant	ADJ
inlawrev-29046	102	12	decisions	decision	NOUN
inlawrev-29046	102	13	under	under	ADP
inlawrev-29046	102	14	review	review	NOUN
inlawrev-29046	102	15	.	.	PUNCT
inlawrev-29046	103	1	ii	ii	PROPN
inlawrev-29046	103	2	.	.	PUNCT
inlawrev-29046	104	1	significant	significant	PROPN
inlawrev-29046	104	2	indiana	indiana	PROPN
inlawrev-29046	104	3	tax	tax	PROPN
inlawrev-29046	104	4	court	court	NOUN
inlawrev-29046	104	5	decisions	decision	NOUN
inlawrev-29046	104	6	a.	a.	NOUN
inlawrev-29046	104	7	real	real	ADJ
inlawrev-29046	104	8	property	property	NOUN
inlawrev-29046	104	9	tax	tax	NOUN
inlawrev-29046	104	10	1	1	NUM
inlawrev-29046	104	11	.	.	PUNCT
inlawrev-29046	105	1	muir	muir	PROPN
inlawrev-29046	105	2	woods	woods	PROPN
inlawrev-29046	105	3	section	section	NOUN
inlawrev-29046	105	4	one	one	NUM
inlawrev-29046	105	5	association	association	PROPN
inlawrev-29046	105	6	,	,	PUNCT
inlawrev-29046	105	7	inc	inc	PROPN
inlawrev-29046	105	8	.	.	PROPN
inlawrev-29046	106	1	v.	v.	PROPN
inlawrev-29046	106	2	marion	marion	PROPN
inlawrev-29046	106	3	county	county	PROPN
inlawrev-29046	106	4	assessor.31	assessor.31	PROPN
inlawrev-29046	106	5	—	—	PUNCT
inlawrev-29046	106	6	the	the	DET
inlawrev-29046	106	7	issue	issue	NOUN
inlawrev-29046	106	8	before	before	SCONJ
inlawrev-29046	106	9	the	the	DET
inlawrev-29046	106	10	tax	tax	NOUN
inlawrev-29046	106	11	court	court	NOUN
inlawrev-29046	106	12	was	be	AUX
inlawrev-29046	106	13	whether	whether	SCONJ
inlawrev-29046	106	14	the	the	DET
inlawrev-29046	106	15	taxpayer	taxpayer	NOUN
inlawrev-29046	106	16	appealing	appeal	VERB
inlawrev-29046	106	17	an	an	DET
inlawrev-29046	106	18	assessor	assessor	NOUN
inlawrev-29046	106	19	’s	’s	PART
inlawrev-29046	106	20	assessment	assessment	NOUN
inlawrev-29046	106	21	exhausted	exhaust	VERB
inlawrev-29046	106	22	its	its	PRON
inlawrev-29046	106	23	administrative	administrative	ADJ
inlawrev-29046	106	24	remedies	remedy	NOUN
inlawrev-29046	106	25	before	before	ADP
inlawrev-29046	106	26	the	the	DET
inlawrev-29046	106	27	ibtr	ibtr	NOUN
inlawrev-29046	106	28	before	before	ADP
inlawrev-29046	106	29	seeking	seek	VERB
inlawrev-29046	106	30	an	an	DET
inlawrev-29046	106	31	appeal	appeal	NOUN
inlawrev-29046	106	32	before	before	ADP
inlawrev-29046	106	33	the	the	DET
inlawrev-29046	106	34	indiana	indiana	PROPN
inlawrev-29046	106	35	tax	tax	PROPN
inlawrev-29046	106	36	court	court	NOUN
inlawrev-29046	106	37	and	and	CCONJ
inlawrev-29046	106	38	if	if	SCONJ
inlawrev-29046	106	39	such	such	DET
inlawrev-29046	106	40	a	a	DET
inlawrev-29046	106	41	failure	failure	NOUN
inlawrev-29046	106	42	deprived	deprive	VERB
inlawrev-29046	106	43	the	the	DET
inlawrev-29046	106	44	tax	tax	NOUN
inlawrev-29046	106	45	court	court	NOUN
inlawrev-29046	106	46	of	of	ADP
inlawrev-29046	106	47	subject	subject	ADJ
inlawrev-29046	106	48	matter	matter	NOUN
inlawrev-29046	106	49	jurisdiction	jurisdiction	NOUN
inlawrev-29046	106	50	to	to	PART
inlawrev-29046	106	51	hear	hear	VERB
inlawrev-29046	106	52	and	and	CCONJ
inlawrev-29046	106	53	decide	decide	VERB
inlawrev-29046	106	54	the	the	DET
inlawrev-29046	106	55	appeal.32	appeal.32	NOUN
inlawrev-29046	106	56	—	—	PUNCT
inlawrev-29046	106	57	—	—	PUNCT
inlawrev-29046	106	58	—	—	PUNCT
inlawrev-29046	106	59	—	—	PUNCT
inlawrev-29046	106	60	—	—	PUNCT
inlawrev-29046	106	61	—	—	PUNCT
inlawrev-29046	106	62	—	—	PUNCT
inlawrev-29046	106	63	—	—	PUNCT
inlawrev-29046	106	64	—	—	PUNCT
inlawrev-29046	106	65	—	—	PUNCT
inlawrev-29046	106	66	—	—	PUNCT
inlawrev-29046	106	67	—	—	PUNCT
inlawrev-29046	106	68	—	—	PUNCT
inlawrev-29046	106	69	—	—	PUNCT
inlawrev-29046	106	70	—	—	PUNCT
inlawrev-29046	106	71	—	—	PUNCT
inlawrev-29046	106	72	—	—	PUNCT
inlawrev-29046	106	73	—	—	PUNCT
inlawrev-29046	106	74	—	—	PUNCT
inlawrev-29046	106	75	—	—	PUNCT
inlawrev-29046	106	76	—	—	PUNCT
inlawrev-29046	106	77	—	—	PUNCT
inlawrev-29046	106	78	—	—	PUNCT
inlawrev-29046	106	79	—	—	PUNCT
inlawrev-29046	106	80	—	—	PUNCT
inlawrev-29046	106	81	—	—	PUNCT
inlawrev-29046	106	82	—	—	PUNCT
inlawrev-29046	106	83	—	—	PUNCT
inlawrev-29046	106	84	—	—	PUNCT
inlawrev-29046	106	85	26	26	NUM
inlawrev-29046	106	86	.	.	PUNCT
inlawrev-29046	107	1	in	in	ADP
inlawrev-29046	107	2	february	february	PROPN
inlawrev-29046	107	3	2024	2024	NUM
inlawrev-29046	107	4	,	,	PUNCT
inlawrev-29046	107	5	judge	judge	NOUN
inlawrev-29046	107	6	robb	robb	PROPN
inlawrev-29046	107	7	retired	retire	VERB
inlawrev-29046	107	8	from	from	ADP
inlawrev-29046	107	9	the	the	DET
inlawrev-29046	107	10	indiana	indiana	PROPN
inlawrev-29046	107	11	court	court	PROPN
inlawrev-29046	107	12	of	of	ADP
inlawrev-29046	107	13	appeals	appeal	NOUN
inlawrev-29046	107	14	and	and	CCONJ
inlawrev-29046	107	15	now	now	ADV
inlawrev-29046	107	16	serves	serve	VERB
inlawrev-29046	107	17	as	as	ADP
inlawrev-29046	107	18	a	a	DET
inlawrev-29046	107	19	senior	senior	ADJ
inlawrev-29046	107	20	judge	judge	NOUN
inlawrev-29046	107	21	.	.	PUNCT
inlawrev-29046	108	1	see	see	VERB
inlawrev-29046	108	2	judge	judge	NOUN
inlawrev-29046	108	3	robb	robb	NOUN
inlawrev-29046	108	4	,	,	PUNCT
inlawrev-29046	108	5	‘	'	PUNCT
inlawrev-29046	108	6	78	78	NUM
inlawrev-29046	108	7	,	,	PUNCT
inlawrev-29046	108	8	to	to	PART
inlawrev-29046	108	9	retire	retire	VERB
inlawrev-29046	108	10	from	from	ADP
inlawrev-29046	108	11	indiana	indiana	PROPN
inlawrev-29046	108	12	court	court	PROPN
inlawrev-29046	108	13	of	of	ADP
inlawrev-29046	108	14	appeals	appeal	NOUN
inlawrev-29046	108	15	in	in	ADP
inlawrev-29046	108	16	summer	summer	NOUN
inlawrev-29046	108	17	2023	2023	NUM
inlawrev-29046	108	18	,	,	PUNCT
inlawrev-29046	108	19	ind	ind	NOUN
inlawrev-29046	108	20	.	.	PUNCT
inlawrev-29046	109	1	univ	univ	PROPN
inlawrev-29046	109	2	.	.	PUNCT
inlawrev-29046	110	1	robert	robert	PROPN
inlawrev-29046	110	2	h.	h.	PROPN
inlawrev-29046	110	3	mckinney	mckinney	PROPN
inlawrev-29046	110	4	sch	sch	PROPN
inlawrev-29046	110	5	.	.	PROPN
inlawrev-29046	110	6	of	of	ADP
inlawrev-29046	110	7	l.	l.	PROPN
inlawrev-29046	110	8	,	,	PUNCT
inlawrev-29046	110	9	(	(	PUNCT
inlawrev-29046	110	10	feb	feb	PROPN
inlawrev-29046	110	11	.	.	PROPN
inlawrev-29046	110	12	10	10	NUM
inlawrev-29046	110	13	,	,	PUNCT
inlawrev-29046	110	14	2023	2023	NUM
inlawrev-29046	110	15	)	)	PUNCT
inlawrev-29046	110	16	,	,	PUNCT
inlawrev-29046	110	17	https://mckinneylaw.iu.edu/news/	https://mckinneylaw.iu.edu/news/	PROPN
inlawrev-29046	110	18	releases/2023/02	releases/2023/02	PROPN
inlawrev-29046	110	19	/	/	SYM
inlawrev-29046	110	20	judge	judge	NOUN
inlawrev-29046	110	21	-	-	PUNCT
inlawrev-29046	110	22	robb-78	robb-78	VERB
inlawrev-29046	110	23	-	-	PUNCT
inlawrev-29046	110	24	to	to	ADP
inlawrev-29046	110	25	-	-	PUNCT
inlawrev-29046	110	26	retire	retire	VERB
inlawrev-29046	110	27	-	-	PUNCT
inlawrev-29046	110	28	from	from	ADP
inlawrev-29046	110	29	-	-	PUNCT
inlawrev-29046	110	30	indiana	indiana	NOUN
inlawrev-29046	110	31	-	-	PUNCT
inlawrev-29046	110	32	court	court	NOUN
inlawrev-29046	110	33	-	-	PUNCT
inlawrev-29046	110	34	of	of	ADP
inlawrev-29046	110	35	-	-	PUNCT
inlawrev-29046	110	36	appeals	appeal	NOUN
inlawrev-29046	110	37	-	-	PUNCT
inlawrev-29046	110	38	in	in	ADP
inlawrev-29046	110	39	-	-	PUNCT
inlawrev-29046	110	40	summer-2023.html	summer-2023.html	NOUN
inlawrev-29046	110	41	[	[	X
inlawrev-29046	110	42	https://perma.cc/57hr-trzt	https://perma.cc/57hr-trzt	X
inlawrev-29046	110	43	]	]	X
inlawrev-29046	110	44	;	;	PUNCT
inlawrev-29046	110	45	judge	judge	PROPN
inlawrev-29046	110	46	margret	margret	PROPN
inlawrev-29046	110	47	g.	g.	PROPN
inlawrev-29046	110	48	robb	robb	PROPN
inlawrev-29046	110	49	,	,	PUNCT
inlawrev-29046	110	50	ind	ind	PROPN
inlawrev-29046	110	51	.	.	PUNCT
inlawrev-29046	111	1	jud	jud	PROPN
inlawrev-29046	111	2	.	.	PROPN
inlawrev-29046	111	3	branch	branch	PROPN
inlawrev-29046	111	4	,	,	PUNCT
inlawrev-29046	111	5	https://www.in.gov/	https://www.in.gov/	PROPN
inlawrev-29046	111	6	courts	court	NOUN
inlawrev-29046	111	7	/	/	SYM
inlawrev-29046	111	8	appeals	appeal	NOUN
inlawrev-29046	111	9	/	/	SYM
inlawrev-29046	111	10	judges	judge	NOUN
inlawrev-29046	111	11	/	/	SYM
inlawrev-29046	111	12	margret	margret	PROPN
inlawrev-29046	111	13	-	-	PUNCT
inlawrev-29046	111	14	robb/	robb/	NUM
inlawrev-29046	111	15	[	[	NOUN
inlawrev-29046	111	16	https://perma.cc/m7z2-7bud	https://perma.cc/m7z2-7bud	X
inlawrev-29046	111	17	]	]	X
inlawrev-29046	111	18	(	(	PUNCT
inlawrev-29046	111	19	last	last	ADV
inlawrev-29046	111	20	visited	visit	VERB
inlawrev-29046	111	21	jan	jan	PROPN
inlawrev-29046	111	22	.	.	PROPN
inlawrev-29046	111	23	27	27	NUM
inlawrev-29046	111	24	,	,	PUNCT
inlawrev-29046	111	25	2025	2025	NUM
inlawrev-29046	111	26	)	)	PUNCT
inlawrev-29046	111	27	.	.	PUNCT
inlawrev-29046	112	1	27	27	NUM
inlawrev-29046	112	2	.	.	PUNCT
inlawrev-29046	113	1	in	in	ADP
inlawrev-29046	113	2	october	october	PROPN
inlawrev-29046	113	3	2023	2023	NUM
inlawrev-29046	113	4	,	,	PUNCT
inlawrev-29046	113	5	judge	judge	PROPN
inlawrev-29046	113	6	welch	welch	PROPN
inlawrev-29046	113	7	retired	retire	VERB
inlawrev-29046	113	8	from	from	ADP
inlawrev-29046	113	9	the	the	DET
inlawrev-29046	113	10	marion	marion	PROPN
inlawrev-29046	113	11	county	county	NOUN
inlawrev-29046	113	12	superior	superior	ADJ
inlawrev-29046	113	13	courts	court	NOUN
inlawrev-29046	113	14	in	in	ADP
inlawrev-29046	113	15	indiana	indiana	PROPN
inlawrev-29046	113	16	.	.	PUNCT
inlawrev-29046	114	1	see	see	VERB
inlawrev-29046	114	2	il	il	PROPN
inlawrev-29046	114	3	staff	staff	PROPN
inlawrev-29046	114	4	,	,	PUNCT
inlawrev-29046	114	5	marion	marion	PROPN
inlawrev-29046	114	6	superior	superior	PROPN
inlawrev-29046	114	7	judge	judge	PROPN
inlawrev-29046	114	8	welch	welch	PROPN
inlawrev-29046	114	9	to	to	PART
inlawrev-29046	114	10	retire	retire	VERB
inlawrev-29046	114	11	in	in	ADP
inlawrev-29046	114	12	february	february	PROPN
inlawrev-29046	114	13	;	;	PUNCT
inlawrev-29046	114	14	applications	application	NOUN
inlawrev-29046	114	15	open	open	ADJ
inlawrev-29046	114	16	to	to	PART
inlawrev-29046	114	17	fill	fill	VERB
inlawrev-29046	114	18	vacancy	vacancy	NOUN
inlawrev-29046	114	19	,	,	PUNCT
inlawrev-29046	114	20	ind	ind	NOUN
inlawrev-29046	114	21	.	.	PUNCT
inlawrev-29046	115	1	law	law	NOUN
inlawrev-29046	115	2	.	.	PUNCT
inlawrev-29046	116	1	(	(	PUNCT
inlawrev-29046	116	2	oct	oct	PROPN
inlawrev-29046	116	3	.	.	PROPN
inlawrev-29046	116	4	20	20	NUM
inlawrev-29046	116	5	,	,	PUNCT
inlawrev-29046	116	6	2023	2023	NUM
inlawrev-29046	116	7	)	)	PUNCT
inlawrev-29046	116	8	,	,	PUNCT
inlawrev-29046	116	9	https://www.theindianalawyer.com/articles/marionsuperior-judge-welch-to-retire-in-february-applications-open-to-fill-vacancy	https://www.theindianalawyer.com/articles/marionsuperior-judge-welch-to-retire-in-february-applications-open-to-fill-vacancy	X
inlawrev-29046	117	1	[	[	X
inlawrev-29046	117	2	https://perma.cc/4dal-v25v	https://perma.cc/4dal-v25v	X
inlawrev-29046	117	3	]	]	PUNCT
inlawrev-29046	117	4	.	.	PUNCT
inlawrev-29046	118	1	the	the	DET
inlawrev-29046	118	2	indiana	indiana	PROPN
inlawrev-29046	118	3	supreme	supreme	PROPN
inlawrev-29046	118	4	court	court	PROPN
inlawrev-29046	118	5	certified	certify	VERB
inlawrev-29046	118	6	her	she	PRON
inlawrev-29046	118	7	as	as	ADP
inlawrev-29046	118	8	a	a	DET
inlawrev-29046	118	9	special	special	ADJ
inlawrev-29046	118	10	judge	judge	NOUN
inlawrev-29046	118	11	through	through	ADP
inlawrev-29046	118	12	december	december	PROPN
inlawrev-29046	118	13	31	31	NUM
inlawrev-29046	118	14	,	,	PUNCT
inlawrev-29046	118	15	2024	2024	NUM
inlawrev-29046	118	16	.	.	PUNCT
inlawrev-29046	119	1	certification	certification	NOUN
inlawrev-29046	119	2	of	of	ADP
inlawrev-29046	119	3	senior	senior	ADJ
inlawrev-29046	119	4	judge	judge	NOUN
inlawrev-29046	119	5	,	,	PUNCT
inlawrev-29046	119	6	in	in	ADP
inlawrev-29046	119	7	re	re	NOUN
inlawrev-29046	119	8	cert	cert	NOUN
inlawrev-29046	119	9	.	.	PUNCT
inlawrev-29046	120	1	of	of	ADP
inlawrev-29046	120	2	senior	senior	ADJ
inlawrev-29046	120	3	j.	j.	PROPN
inlawrev-29046	120	4	heather	heather	PROPN
inlawrev-29046	120	5	a.	a.	PROPN
inlawrev-29046	120	6	welch	welch	PROPN
inlawrev-29046	120	7	,	,	PUNCT
inlawrev-29046	120	8	no	no	INTJ
inlawrev-29046	120	9	.	.	PUNCT
inlawrev-29046	120	10	23s	23	NOUN
inlawrev-29046	120	11	-	-	PUNCT
inlawrev-29046	120	12	ms-381	ms-381	PROPN
inlawrev-29046	120	13	(	(	PUNCT
inlawrev-29046	120	14	ind	ind	NOUN
inlawrev-29046	120	15	.	.	PUNCT
inlawrev-29046	121	1	dec	dec	PROPN
inlawrev-29046	121	2	.	.	PROPN
inlawrev-29046	121	3	15	15	NUM
inlawrev-29046	121	4	,	,	PUNCT
inlawrev-29046	121	5	2023	2023	NUM
inlawrev-29046	121	6	)	)	PUNCT
inlawrev-29046	121	7	.	.	PUNCT
inlawrev-29046	122	1	28	28	NUM
inlawrev-29046	122	2	.	.	PUNCT
inlawrev-29046	123	1	see	see	VERB
inlawrev-29046	123	2	swain	swain	PROPN
inlawrev-29046	123	3	,	,	PUNCT
inlawrev-29046	123	4	supra	supra	PROPN
inlawrev-29046	123	5	note	note	PROPN
inlawrev-29046	123	6	24	24	NUM
inlawrev-29046	123	7	,	,	PUNCT
inlawrev-29046	123	8	at	at	ADP
inlawrev-29046	123	9	1011	1011	NUM
inlawrev-29046	123	10	(	(	PUNCT
inlawrev-29046	123	11	discussing	discuss	VERB
inlawrev-29046	123	12	the	the	DET
inlawrev-29046	123	13	retirement	retirement	NOUN
inlawrev-29046	123	14	of	of	ADP
inlawrev-29046	123	15	judge	judge	PROPN
inlawrev-29046	123	16	wentworth	wentworth	PROPN
inlawrev-29046	123	17	and	and	CCONJ
inlawrev-29046	123	18	her	her	PRON
inlawrev-29046	123	19	appointment	appointment	NOUN
inlawrev-29046	123	20	as	as	ADP
inlawrev-29046	123	21	a	a	DET
inlawrev-29046	123	22	special	special	ADJ
inlawrev-29046	123	23	judge	judge	NOUN
inlawrev-29046	123	24	)	)	PUNCT
inlawrev-29046	123	25	.	.	PUNCT
inlawrev-29046	124	1	29	29	NUM
inlawrev-29046	124	2	.	.	PUNCT
inlawrev-29046	125	1	muir	muir	PROPN
inlawrev-29046	125	2	woods	woods	PROPN
inlawrev-29046	125	3	(	(	PUNCT
inlawrev-29046	125	4	muir	muir	PROPN
inlawrev-29046	125	5	woods	woods	PROPN
inlawrev-29046	125	6	i	i	PRON
inlawrev-29046	125	7	)	)	PUNCT
inlawrev-29046	125	8	,	,	PUNCT
inlawrev-29046	125	9	154	154	NUM
inlawrev-29046	125	10	n.e.3d	n.e.3d	NUM
inlawrev-29046	125	11	877	877	NUM
inlawrev-29046	125	12	(	(	PUNCT
inlawrev-29046	125	13	ind	ind	NOUN
inlawrev-29046	125	14	.	.	PUNCT
inlawrev-29046	126	1	t.c	t.c	PROPN
inlawrev-29046	126	2	.	.	PROPN
inlawrev-29046	126	3	2020	2020	NUM
inlawrev-29046	126	4	)	)	PUNCT
inlawrev-29046	126	5	,	,	PUNCT
inlawrev-29046	126	6	rev’d	rev’d	NOUN
inlawrev-29046	126	7	in	in	ADP
inlawrev-29046	126	8	part	part	NOUN
inlawrev-29046	126	9	,	,	PUNCT
inlawrev-29046	126	10	172	172	NUM
inlawrev-29046	126	11	n.e.3d	n.e.3d	NUM
inlawrev-29046	126	12	1205	1205	NUM
inlawrev-29046	126	13	(	(	PUNCT
inlawrev-29046	126	14	ind	ind	NOUN
inlawrev-29046	126	15	.	.	PUNCT
inlawrev-29046	126	16	2021	2021	NUM
inlawrev-29046	126	17	)	)	PUNCT
inlawrev-29046	126	18	.	.	PUNCT
inlawrev-29046	127	1	30	30	NUM
inlawrev-29046	127	2	.	.	X
inlawrev-29046	128	1	160	160	NUM
inlawrev-29046	128	2	n.e.3d	n.e.3d	ADP
inlawrev-29046	128	3	1156	1156	NUM
inlawrev-29046	128	4	(	(	PUNCT
inlawrev-29046	128	5	ind	ind	NOUN
inlawrev-29046	128	6	.	.	PUNCT
inlawrev-29046	129	1	t.c	t.c	PROPN
inlawrev-29046	129	2	.	.	PROPN
inlawrev-29046	129	3	2020	2020	NUM
inlawrev-29046	129	4	)	)	PUNCT
inlawrev-29046	129	5	,	,	PUNCT
inlawrev-29046	129	6	rev’d	rev’d	NOUN
inlawrev-29046	129	7	,	,	PUNCT
inlawrev-29046	129	8	174	174	NUM
inlawrev-29046	129	9	n.e.3d	n.e.3d	NUM
inlawrev-29046	129	10	177	177	NUM
inlawrev-29046	129	11	(	(	PUNCT
inlawrev-29046	129	12	ind	ind	NOUN
inlawrev-29046	129	13	.	.	PUNCT
inlawrev-29046	129	14	2021	2021	NUM
inlawrev-29046	129	15	)	)	PUNCT
inlawrev-29046	129	16	.	.	PUNCT
inlawrev-29046	130	1	31	31	NUM
inlawrev-29046	130	2	.	.	PUNCT
inlawrev-29046	131	1	muir	muir	PROPN
inlawrev-29046	131	2	woods	woods	PROPN
inlawrev-29046	131	3	ii	ii	PROPN
inlawrev-29046	131	4	,	,	PUNCT
inlawrev-29046	131	5	225	225	NUM
inlawrev-29046	131	6	n.e.3d	n.e.3d	NUM
inlawrev-29046	131	7	236	236	NUM
inlawrev-29046	131	8	(	(	PUNCT
inlawrev-29046	131	9	ind	ind	NOUN
inlawrev-29046	131	10	.	.	PUNCT
inlawrev-29046	132	1	t.c	t.c	PROPN
inlawrev-29046	132	2	.	.	PROPN
inlawrev-29046	132	3	2023	2023	NUM
inlawrev-29046	132	4	)	)	PUNCT
inlawrev-29046	132	5	(	(	PUNCT
inlawrev-29046	132	6	senior	senior	ADJ
inlawrev-29046	132	7	judge	judge	NOUN
inlawrev-29046	132	8	robb	robb	NOUN
inlawrev-29046	132	9	authored	author	VERB
inlawrev-29046	132	10	the	the	DET
inlawrev-29046	132	11	opinion	opinion	NOUN
inlawrev-29046	132	12	)	)	PUNCT
inlawrev-29046	132	13	.	.	PUNCT
inlawrev-29046	133	1	32	32	NUM
inlawrev-29046	133	2	.	.	PUNCT
inlawrev-29046	134	1	i	i	PRON
inlawrev-29046	134	2	d.	d.	PROPN
inlawrev-29046	134	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	134	4	250405831_inlr-58-4_text.indd	250405831_inlr-58-4_text.indd	NUM
inlawrev-29046	134	5	250	250	NUM
inlawrev-29046	134	6	5/13/25	5/13/25	NUM
inlawrev-29046	134	7	4:51	4:51	NUM
inlawrev-29046	134	8	 	 	SPACE
inlawrev-29046	134	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	134	10	4:51	4:51	NUM
inlawrev-29046	134	11	 	 	SPACE
inlawrev-29046	134	12	pm	pm	NOUN
inlawrev-29046	134	13	2025	2025	NUM
inlawrev-29046	134	14	]	]	PUNCT
inlawrev-29046	134	15	tax	tax	NOUN
inlawrev-29046	134	16	law	law	NOUN
inlawrev-29046	134	17	927	927	NUM
inlawrev-29046	134	18	this	this	DET
inlawrev-29046	134	19	case	case	NOUN
inlawrev-29046	134	20	marked	mark	VERB
inlawrev-29046	134	21	the	the	DET
inlawrev-29046	134	22	tax	tax	NOUN
inlawrev-29046	134	23	court	court	NOUN
inlawrev-29046	134	24	’s	’s	PART
inlawrev-29046	134	25	second	second	ADJ
inlawrev-29046	134	26	consideration	consideration	NOUN
inlawrev-29046	134	27	of	of	ADP
inlawrev-29046	134	28	a	a	DET
inlawrev-29046	134	29	property	property	NOUN
inlawrev-29046	134	30	tax	tax	NOUN
inlawrev-29046	134	31	dispute	dispute	NOUN
inlawrev-29046	134	32	it	it	PRON
inlawrev-29046	134	33	initially	initially	ADV
inlawrev-29046	134	34	decided	decide	VERB
inlawrev-29046	134	35	in	in	ADP
inlawrev-29046	134	36	2021	2021	NUM
inlawrev-29046	134	37	in	in	ADP
inlawrev-29046	134	38	favor	favor	NOUN
inlawrev-29046	134	39	of	of	ADP
inlawrev-29046	134	40	the	the	DET
inlawrev-29046	134	41	assessor	assessor	NOUN
inlawrev-29046	134	42	.	.	PUNCT
inlawrev-29046	135	1	muir	muir	PROPN
inlawrev-29046	135	2	woods	woods	PROPN
inlawrev-29046	135	3	section	section	NOUN
inlawrev-29046	135	4	one	one	NUM
inlawrev-29046	135	5	association	association	PROPN
inlawrev-29046	135	6	,	,	PUNCT
inlawrev-29046	135	7	inc	inc	PROPN
inlawrev-29046	135	8	.	.	PROPN
inlawrev-29046	135	9	,	,	PUNCT
inlawrev-29046	135	10	muir	muir	PROPN
inlawrev-29046	135	11	woods	woods	PROPN
inlawrev-29046	135	12	,	,	PUNCT
inlawrev-29046	135	13	inc	inc	PROPN
inlawrev-29046	135	14	.	.	PROPN
inlawrev-29046	135	15	,	,	PUNCT
inlawrev-29046	135	16	spruce	spruce	NOUN
inlawrev-29046	135	17	knoll	knoll	NOUN
inlawrev-29046	135	18	homeowners	homeowners	PROPN
inlawrev-29046	135	19	association	association	PROPN
inlawrev-29046	135	20	,	,	PUNCT
inlawrev-29046	135	21	inc	inc	PROPN
inlawrev-29046	135	22	.	.	PROPN
inlawrev-29046	135	23	,	,	PUNCT
inlawrev-29046	135	24	and	and	CCONJ
inlawrev-29046	135	25	oakmont	oakmont	PROPN
inlawrev-29046	135	26	homeowners	homeowners	PROPN
inlawrev-29046	135	27	association	association	PROPN
inlawrev-29046	135	28	,	,	PUNCT
inlawrev-29046	135	29	inc	inc	PROPN
inlawrev-29046	135	30	.	.	PROPN
inlawrev-29046	135	31	are	be	AUX
inlawrev-29046	135	32	all	all	DET
inlawrev-29046	135	33	homeowners	homeowner	NOUN
inlawrev-29046	135	34	’	'	PUNCT
inlawrev-29046	135	35	associations	association	NOUN
inlawrev-29046	135	36	(	(	PUNCT
inlawrev-29046	135	37	the	the	DET
inlawrev-29046	135	38	“	"	PUNCT
inlawrev-29046	135	39	hoas	hoas	PROPN
inlawrev-29046	135	40	”	"	PUNCT
inlawrev-29046	135	41	)	)	PUNCT
inlawrev-29046	135	42	that	that	PRON
inlawrev-29046	135	43	own	own	VERB
inlawrev-29046	135	44	real	real	ADJ
inlawrev-29046	135	45	property	property	NOUN
inlawrev-29046	135	46	located	locate	VERB
inlawrev-29046	135	47	in	in	ADP
inlawrev-29046	135	48	marion	marion	PROPN
inlawrev-29046	135	49	county	county	PROPN
inlawrev-29046	135	50	,	,	PUNCT
inlawrev-29046	135	51	indiana.33	indiana.33	PROPN
inlawrev-29046	135	52	in	in	ADP
inlawrev-29046	135	53	muir	muir	PROPN
inlawrev-29046	135	54	woods	woods	PROPN
inlawrev-29046	135	55	i	i	PRON
inlawrev-29046	135	56	,	,	PUNCT
inlawrev-29046	135	57	the	the	DET
inlawrev-29046	135	58	indiana	indiana	PROPN
inlawrev-29046	135	59	supreme	supreme	PROPN
inlawrev-29046	135	60	court	court	PROPN
inlawrev-29046	135	61	subsequently	subsequently	ADV
inlawrev-29046	135	62	reviewed	review	VERB
inlawrev-29046	135	63	that	that	DET
inlawrev-29046	135	64	decision	decision	NOUN
inlawrev-29046	135	65	,	,	PUNCT
inlawrev-29046	135	66	partially	partially	ADV
inlawrev-29046	135	67	reversing	reverse	VERB
inlawrev-29046	135	68	it	it	PRON
inlawrev-29046	135	69	and	and	CCONJ
inlawrev-29046	135	70	remanding	remand	VERB
inlawrev-29046	135	71	the	the	DET
inlawrev-29046	135	72	case	case	NOUN
inlawrev-29046	135	73	to	to	ADP
inlawrev-29046	135	74	the	the	DET
inlawrev-29046	135	75	ibtr	ibtr	ADJ
inlawrev-29046	135	76	.	.	PUNCT
inlawrev-29046	136	1	the	the	DET
inlawrev-29046	136	2	supreme	supreme	PROPN
inlawrev-29046	136	3	court	court	PROPN
inlawrev-29046	136	4	held	hold	VERB
inlawrev-29046	136	5	that	that	SCONJ
inlawrev-29046	136	6	while	while	SCONJ
inlawrev-29046	136	7	the	the	DET
inlawrev-29046	136	8	assessor	assessor	NOUN
inlawrev-29046	136	9	’s	’s	PART
inlawrev-29046	136	10	initial	initial	ADJ
inlawrev-29046	136	11	determination	determination	NOUN
inlawrev-29046	136	12	of	of	ADP
inlawrev-29046	136	13	a	a	DET
inlawrev-29046	136	14	property	property	NOUN
inlawrev-29046	136	15	’s	’s	PART
inlawrev-29046	136	16	base	base	NOUN
inlawrev-29046	136	17	rate	rate	NOUN
inlawrev-29046	136	18	was	be	AUX
inlawrev-29046	136	19	subjective	subjective	ADJ
inlawrev-29046	136	20	,	,	PUNCT
inlawrev-29046	136	21	the	the	DET
inlawrev-29046	136	22	application	application	NOUN
inlawrev-29046	136	23	of	of	ADP
inlawrev-29046	136	24	a	a	DET
inlawrev-29046	136	25	mandatory	mandatory	ADJ
inlawrev-29046	136	26	discount	discount	NOUN
inlawrev-29046	136	27	for	for	ADP
inlawrev-29046	136	28	common	common	ADJ
inlawrev-29046	136	29	areas	area	NOUN
inlawrev-29046	136	30	was	be	AUX
inlawrev-29046	136	31	an	an	DET
inlawrev-29046	136	32	objective	objective	ADJ
inlawrev-29046	136	33	requirement.34	requirement.34	NOUN
inlawrev-29046	136	34	on	on	ADP
inlawrev-29046	136	35	remand	remand	NOUN
inlawrev-29046	136	36	,	,	PUNCT
inlawrev-29046	136	37	the	the	DET
inlawrev-29046	136	38	ibtr	ibtr	VERB
inlawrev-29046	136	39	was	be	AUX
inlawrev-29046	136	40	instructed	instruct	VERB
inlawrev-29046	136	41	to	to	PART
inlawrev-29046	136	42	revise	revise	VERB
inlawrev-29046	136	43	its	its	PRON
inlawrev-29046	136	44	decision	decision	NOUN
inlawrev-29046	136	45	to	to	PART
inlawrev-29046	136	46	align	align	VERB
inlawrev-29046	136	47	with	with	ADP
inlawrev-29046	136	48	this	this	DET
inlawrev-29046	136	49	reasoning.35	reasoning.35	NOUN
inlawrev-29046	136	50	following	follow	VERB
inlawrev-29046	136	51	remand	remand	NOUN
inlawrev-29046	136	52	,	,	PUNCT
inlawrev-29046	136	53	the	the	DET
inlawrev-29046	136	54	ibtr	ibtr	VERB
inlawrev-29046	136	55	scheduled	schedule	VERB
inlawrev-29046	136	56	a	a	DET
inlawrev-29046	136	57	hearing	hearing	NOUN
inlawrev-29046	136	58	,	,	PUNCT
inlawrev-29046	136	59	despite	despite	SCONJ
inlawrev-29046	136	60	the	the	DET
inlawrev-29046	136	61	hoas	hoas	NOUN
inlawrev-29046	136	62	’	'	PUNCT
inlawrev-29046	136	63	requests	request	NOUN
inlawrev-29046	136	64	for	for	ADP
inlawrev-29046	136	65	a	a	DET
inlawrev-29046	136	66	case	case	NOUN
inlawrev-29046	136	67	management	management	NOUN
inlawrev-29046	136	68	plan	plan	NOUN
inlawrev-29046	136	69	and	and	CCONJ
inlawrev-29046	136	70	additional	additional	ADJ
inlawrev-29046	136	71	discovery	discovery	NOUN
inlawrev-29046	136	72	time.36	time.36	NOUN
inlawrev-29046	136	73	the	the	DET
inlawrev-29046	136	74	hoas	hoas	PROPN
inlawrev-29046	136	75	filed	file	VERB
inlawrev-29046	136	76	motions	motion	NOUN
inlawrev-29046	136	77	,	,	PUNCT
inlawrev-29046	136	78	including	include	VERB
inlawrev-29046	136	79	for	for	ADP
inlawrev-29046	136	80	partial	partial	ADJ
inlawrev-29046	136	81	summary	summary	NOUN
inlawrev-29046	136	82	judgment	judgment	NOUN
inlawrev-29046	136	83	,	,	PUNCT
inlawrev-29046	136	84	and	and	CCONJ
inlawrev-29046	136	85	a	a	DET
inlawrev-29046	136	86	deposition	deposition	NOUN
inlawrev-29046	136	87	notice	notice	NOUN
inlawrev-29046	136	88	,	,	PUNCT
inlawrev-29046	136	89	but	but	CCONJ
inlawrev-29046	136	90	the	the	DET
inlawrev-29046	136	91	ibtr	ibtr	VERB
inlawrev-29046	136	92	struck	strike	VERB
inlawrev-29046	136	93	their	their	PRON
inlawrev-29046	136	94	filings	filing	NOUN
inlawrev-29046	136	95	for	for	ADP
inlawrev-29046	136	96	procedural	procedural	ADJ
inlawrev-29046	136	97	noncompliance	noncompliance	NOUN
inlawrev-29046	136	98	and	and	CCONJ
inlawrev-29046	136	99	dismissed	dismiss	VERB
inlawrev-29046	136	100	their	their	PRON
inlawrev-29046	136	101	appeal	appeal	NOUN
inlawrev-29046	136	102	after	after	SCONJ
inlawrev-29046	136	103	they	they	PRON
inlawrev-29046	136	104	failed	fail	VERB
inlawrev-29046	136	105	to	to	PART
inlawrev-29046	136	106	attend	attend	VERB
inlawrev-29046	136	107	the	the	DET
inlawrev-29046	136	108	remand	remand	NOUN
inlawrev-29046	136	109	hearing	hearing	NOUN
inlawrev-29046	136	110	on	on	ADP
inlawrev-29046	136	111	december	december	PROPN
inlawrev-29046	136	112	15th.37	15th.37	NUM
inlawrev-29046	137	1	the	the	DET
inlawrev-29046	137	2	hoas	hoas	PROPN
inlawrev-29046	137	3	sought	seek	VERB
inlawrev-29046	137	4	reinstatement	reinstatement	NOUN
inlawrev-29046	137	5	of	of	ADP
inlawrev-29046	137	6	their	their	PRON
inlawrev-29046	137	7	appeal	appeal	NOUN
inlawrev-29046	137	8	and	and	CCONJ
inlawrev-29046	137	9	eventually	eventually	ADV
inlawrev-29046	137	10	filed	file	VERB
inlawrev-29046	137	11	a	a	DET
inlawrev-29046	137	12	petition	petition	NOUN
inlawrev-29046	137	13	with	with	ADP
inlawrev-29046	137	14	the	the	DET
inlawrev-29046	137	15	tax	tax	NOUN
inlawrev-29046	137	16	court	court	NOUN
inlawrev-29046	137	17	,	,	PUNCT
inlawrev-29046	137	18	asserting	assert	VERB
inlawrev-29046	137	19	that	that	SCONJ
inlawrev-29046	137	20	the	the	DET
inlawrev-29046	137	21	ibtr	ibtr	VERB
inlawrev-29046	137	22	’s	’s	PART
inlawrev-29046	137	23	dismissal	dismissal	NOUN
inlawrev-29046	137	24	contradicted	contradict	VERB
inlawrev-29046	137	25	indiana	indiana	PROPN
inlawrev-29046	137	26	law	law	PROPN
inlawrev-29046	137	27	and	and	CCONJ
inlawrev-29046	137	28	procedural	procedural	ADJ
inlawrev-29046	137	29	rules.38	rules.38	NOUN
inlawrev-29046	137	30	to	to	PART
inlawrev-29046	137	31	support	support	VERB
inlawrev-29046	137	32	their	their	PRON
inlawrev-29046	137	33	challenge	challenge	NOUN
inlawrev-29046	137	34	,	,	PUNCT
inlawrev-29046	137	35	the	the	DET
inlawrev-29046	137	36	hoas	hoas	PROPN
inlawrev-29046	137	37	argued	argue	VERB
inlawrev-29046	137	38	that	that	SCONJ
inlawrev-29046	137	39	the	the	DET
inlawrev-29046	137	40	ibtr	ibtr	VERB
inlawrev-29046	137	41	’s	’s	PART
inlawrev-29046	137	42	decision	decision	NOUN
inlawrev-29046	137	43	dismissing	dismiss	VERB
inlawrev-29046	137	44	their	their	PRON
inlawrev-29046	137	45	administrative	administrative	ADJ
inlawrev-29046	137	46	appeal	appeal	NOUN
inlawrev-29046	137	47	contradicted	contradict	VERB
inlawrev-29046	137	48	the	the	DET
inlawrev-29046	137	49	indiana	indiana	PROPN
inlawrev-29046	137	50	rules	rule	NOUN
inlawrev-29046	137	51	of	of	ADP
inlawrev-29046	137	52	trial	trial	NOUN
inlawrev-29046	137	53	procedure	procedure	NOUN
inlawrev-29046	137	54	and	and	CCONJ
inlawrev-29046	137	55	was	be	AUX
inlawrev-29046	137	56	invalid	invalid	ADJ
inlawrev-29046	137	57	in	in	ADP
inlawrev-29046	137	58	all	all	DET
inlawrev-29046	137	59	the	the	DET
inlawrev-29046	137	60	ways	way	NOUN
inlawrev-29046	137	61	that	that	PRON
inlawrev-29046	137	62	statutorily	statutorily	ADV
inlawrev-29046	137	63	permit	permit	VERB
inlawrev-29046	137	64	the	the	DET
inlawrev-29046	137	65	tax	tax	NOUN
inlawrev-29046	137	66	court	court	NOUN
inlawrev-29046	137	67	to	to	PART
inlawrev-29046	137	68	grant	grant	VERB
inlawrev-29046	137	69	relief	relief	NOUN
inlawrev-29046	137	70	from	from	ADP
inlawrev-29046	137	71	a	a	DET
inlawrev-29046	137	72	final	final	ADJ
inlawrev-29046	137	73	determination.39	determination.39	NOUN
inlawrev-29046	137	74	specifically	specifically	ADV
inlawrev-29046	137	75	,	,	PUNCT
inlawrev-29046	137	76	the	the	DET
inlawrev-29046	137	77	hoas	hoas	PROPN
inlawrev-29046	137	78	argued	argue	VERB
inlawrev-29046	137	79	they	they	PRON
inlawrev-29046	137	80	had	have	AUX
inlawrev-29046	137	81	timely	timely	ADV
inlawrev-29046	137	82	informed	inform	VERB
inlawrev-29046	137	83	the	the	DET
inlawrev-29046	137	84	ibtr	ibtr	ADJ
inlawrev-29046	137	85	it	it	PRON
inlawrev-29046	137	86	needed	need	VERB
inlawrev-29046	137	87	to	to	PART
inlawrev-29046	137	88	conduct	conduct	VERB
inlawrev-29046	137	89	discovery	discovery	NOUN
inlawrev-29046	137	90	before	before	ADP
inlawrev-29046	137	91	any	any	DET
inlawrev-29046	137	92	remand	remand	NOUN
inlawrev-29046	137	93	evidentiary	evidentiary	NOUN
inlawrev-29046	137	94	hearing	hearing	NOUN
inlawrev-29046	137	95	and	and	CCONJ
inlawrev-29046	137	96	timely	timely	ADV
inlawrev-29046	137	97	sought	seek	VERB
inlawrev-29046	137	98	a	a	DET
inlawrev-29046	137	99	case	case	NOUN
inlawrev-29046	137	100	-	-	PUNCT
inlawrev-29046	137	101	management	management	NOUN
inlawrev-29046	137	102	schedule	schedule	NOUN
inlawrev-29046	137	103	that	that	PRON
inlawrev-29046	137	104	facilitated	facilitate	VERB
inlawrev-29046	137	105	this.40	this.40	NOUN
inlawrev-29046	137	106	rather	rather	ADV
inlawrev-29046	137	107	than	than	ADP
inlawrev-29046	137	108	logically	logically	ADV
inlawrev-29046	137	109	grant	grant	VERB
inlawrev-29046	137	110	those	those	DET
inlawrev-29046	137	111	requests	request	NOUN
inlawrev-29046	137	112	,	,	PUNCT
inlawrev-29046	137	113	the	the	DET
inlawrev-29046	137	114	hoas	hoas	PROPN
inlawrev-29046	137	115	argued	argue	VERB
inlawrev-29046	137	116	,	,	PUNCT
inlawrev-29046	137	117	the	the	DET
inlawrev-29046	137	118	ibtr	ibtr	NOUN
inlawrev-29046	137	119	illogically	illogically	ADV
inlawrev-29046	137	120	ignored	ignore	VERB
inlawrev-29046	137	121	them	they	PRON
inlawrev-29046	137	122	,	,	PUNCT
inlawrev-29046	137	123	prematurely	prematurely	ADV
inlawrev-29046	137	124	scheduled	schedule	VERB
inlawrev-29046	137	125	an	an	DET
inlawrev-29046	137	126	evidentiary	evidentiary	ADJ
inlawrev-29046	137	127	hearing	hearing	NOUN
inlawrev-29046	137	128	,	,	PUNCT
inlawrev-29046	137	129	denied	deny	VERB
inlawrev-29046	137	130	the	the	DET
inlawrev-29046	137	131	hoas	hoas	NOUN
inlawrev-29046	137	132	’	'	PUNCT
inlawrev-29046	137	133	summary	summary	NOUN
inlawrev-29046	137	134	-	-	PUNCT
inlawrev-29046	137	135	judgment	judgment	NOUN
inlawrev-29046	137	136	motion	motion	NOUN
inlawrev-29046	137	137	,	,	PUNCT
inlawrev-29046	137	138	and	and	CCONJ
inlawrev-29046	137	139	,	,	PUNCT
inlawrev-29046	137	140	when	when	SCONJ
inlawrev-29046	137	141	the	the	DET
inlawrev-29046	137	142	hoas	hoas	PROPN
inlawrev-29046	137	143	failed	fail	VERB
inlawrev-29046	137	144	to	to	PART
inlawrev-29046	137	145	attend	attend	VERB
inlawrev-29046	137	146	the	the	DET
inlawrev-29046	137	147	hearing	hearing	NOUN
inlawrev-29046	137	148	,	,	PUNCT
inlawrev-29046	137	149	dismissed	dismiss	VERB
inlawrev-29046	137	150	their	their	PRON
inlawrev-29046	137	151	administrative	administrative	ADJ
inlawrev-29046	137	152	appeal.41	appeal.41	NOUN
inlawrev-29046	137	153	in	in	ADP
inlawrev-29046	137	154	response	response	NOUN
inlawrev-29046	137	155	,	,	PUNCT
inlawrev-29046	137	156	the	the	DET
inlawrev-29046	137	157	assessor	assessor	NOUN
inlawrev-29046	137	158	asserted	assert	VERB
inlawrev-29046	137	159	,	,	PUNCT
inlawrev-29046	137	160	in	in	ADP
inlawrev-29046	137	161	essence	essence	NOUN
inlawrev-29046	137	162	,	,	PUNCT
inlawrev-29046	137	163	that	that	SCONJ
inlawrev-29046	137	164	the	the	DET
inlawrev-29046	137	165	hoas	hoas	ADJ
inlawrev-29046	137	166	’	'	PUNCT
inlawrev-29046	137	167	arguments	argument	NOUN
inlawrev-29046	137	168	were	be	AUX
inlawrev-29046	137	169	irrelevant	irrelevant	ADJ
inlawrev-29046	137	170	because	because	SCONJ
inlawrev-29046	137	171	the	the	DET
inlawrev-29046	137	172	tax	tax	NOUN
inlawrev-29046	137	173	court	court	NOUN
inlawrev-29046	137	174	lacked	lack	VERB
inlawrev-29046	137	175	subject	subject	NOUN
inlawrev-29046	137	176	matter	matter	NOUN
inlawrev-29046	137	177	jurisdiction	jurisdiction	NOUN
inlawrev-29046	137	178	to	to	PART
inlawrev-29046	137	179	either	either	CCONJ
inlawrev-29046	137	180	consider	consider	VERB
inlawrev-29046	137	181	them	they	PRON
inlawrev-29046	137	182	or	or	CCONJ
inlawrev-29046	137	183	decide	decide	VERB
inlawrev-29046	137	184	the	the	DET
inlawrev-29046	137	185	hoas	hoas	ADJ
inlawrev-29046	137	186	’	'	PUNCT
inlawrev-29046	137	187	tax	tax	NOUN
inlawrev-29046	137	188	appeal.42	appeal.42	NOUN
inlawrev-29046	137	189	the	the	DET
inlawrev-29046	137	190	assessor	assessor	NOUN
inlawrev-29046	137	191	argued	argue	VERB
inlawrev-29046	137	192	that	that	SCONJ
inlawrev-29046	137	193	the	the	DET
inlawrev-29046	137	194	tax	tax	NOUN
inlawrev-29046	137	195	court	court	NOUN
inlawrev-29046	137	196	lacked	lack	VERB
inlawrev-29046	137	197	subject	subject	NOUN
inlawrev-29046	137	198	matter	matter	NOUN
inlawrev-29046	137	199	jurisdiction	jurisdiction	NOUN
inlawrev-29046	137	200	because	because	SCONJ
inlawrev-29046	137	201	the	the	DET
inlawrev-29046	137	202	hoas	hoas	PROPN
inlawrev-29046	137	203	had	have	AUX
inlawrev-29046	137	204	not	not	PART
inlawrev-29046	137	205	received	receive	VERB
inlawrev-29046	137	206	—	—	PUNCT
inlawrev-29046	137	207	—	—	PUNCT
inlawrev-29046	137	208	—	—	PUNCT
inlawrev-29046	137	209	—	—	PUNCT
inlawrev-29046	137	210	—	—	PUNCT
inlawrev-29046	137	211	—	—	PUNCT
inlawrev-29046	137	212	—	—	PUNCT
inlawrev-29046	137	213	—	—	PUNCT
inlawrev-29046	137	214	—	—	PUNCT
inlawrev-29046	137	215	—	—	PUNCT
inlawrev-29046	137	216	—	—	PUNCT
inlawrev-29046	137	217	—	—	PUNCT
inlawrev-29046	137	218	—	—	PUNCT
inlawrev-29046	137	219	—	—	PUNCT
inlawrev-29046	137	220	—	—	PUNCT
inlawrev-29046	137	221	—	—	PUNCT
inlawrev-29046	137	222	—	—	PUNCT
inlawrev-29046	137	223	—	—	PUNCT
inlawrev-29046	137	224	—	—	PUNCT
inlawrev-29046	137	225	—	—	PUNCT
inlawrev-29046	137	226	—	—	PUNCT
inlawrev-29046	137	227	—	—	PUNCT
inlawrev-29046	137	228	—	—	PUNCT
inlawrev-29046	137	229	—	—	PUNCT
inlawrev-29046	137	230	—	—	PUNCT
inlawrev-29046	137	231	—	—	PUNCT
inlawrev-29046	137	232	—	—	PUNCT
inlawrev-29046	137	233	—	—	PUNCT
inlawrev-29046	137	234	—	—	PUNCT
inlawrev-29046	137	235	33	33	NUM
inlawrev-29046	137	236	.	.	PUNCT
inlawrev-29046	138	1	i	i	PRON
inlawrev-29046	138	2	d.	d.	PROPN
inlawrev-29046	138	3	at	at	ADP
inlawrev-29046	138	4	238	238	NUM
inlawrev-29046	138	5	.	.	PUNCT
inlawrev-29046	139	1	34	34	NUM
inlawrev-29046	139	2	.	.	PUNCT
inlawrev-29046	140	1	muir	muir	PROPN
inlawrev-29046	140	2	woods	woods	PROPN
inlawrev-29046	140	3	i	i	PRON
inlawrev-29046	140	4	,	,	PUNCT
inlawrev-29046	140	5	172	172	NUM
inlawrev-29046	140	6	n.e.3d	n.e.3d	NUM
inlawrev-29046	140	7	at	at	ADP
inlawrev-29046	140	8	1205	1205	NUM
inlawrev-29046	140	9	.	.	PUNCT
inlawrev-29046	141	1	35	35	NUM
inlawrev-29046	141	2	.	.	PUNCT
inlawrev-29046	142	1	i	i	PRON
inlawrev-29046	142	2	d.	d.	PROPN
inlawrev-29046	142	3	at	at	ADP
inlawrev-29046	142	4	1218	1218	NUM
inlawrev-29046	142	5	.	.	PUNCT
inlawrev-29046	143	1	36	36	NUM
inlawrev-29046	143	2	.	.	PUNCT
inlawrev-29046	144	1	muir	muir	PROPN
inlawrev-29046	144	2	woods	woods	PROPN
inlawrev-29046	144	3	ii	ii	PROPN
inlawrev-29046	144	4	,	,	PUNCT
inlawrev-29046	144	5	225	225	NUM
inlawrev-29046	144	6	n.e.3d	n.e.3d	NUM
inlawrev-29046	144	7	at	at	ADP
inlawrev-29046	144	8	239	239	NUM
inlawrev-29046	144	9	.	.	PUNCT
inlawrev-29046	144	10	37	37	NUM
inlawrev-29046	144	11	.	.	PUNCT
inlawrev-29046	145	1	i	i	PRON
inlawrev-29046	145	2	d.	d.	PROPN
inlawrev-29046	145	3	38	38	NUM
inlawrev-29046	145	4	.	.	PUNCT
inlawrev-29046	146	1	i	i	PRON
inlawrev-29046	146	2	d.	d.	PROPN
inlawrev-29046	146	3	at	at	ADP
inlawrev-29046	146	4	241	241	NUM
inlawrev-29046	146	5	.	.	PROPN
inlawrev-29046	146	6	39	39	NUM
inlawrev-29046	146	7	.	.	PUNCT
inlawrev-29046	147	1	i	i	PRON
inlawrev-29046	147	2	d.	d.	PROPN
inlawrev-29046	147	3	(	(	PUNCT
inlawrev-29046	147	4	citing	cite	VERB
inlawrev-29046	147	5	ind	ind	NOUN
inlawrev-29046	147	6	.	.	PUNCT
inlawrev-29046	148	1	code	code	PROPN
inlawrev-29046	148	2	§	§	PROPN
inlawrev-29046	148	3	33	33	NUM
inlawrev-29046	148	4	-	-	SYM
inlawrev-29046	148	5	26	26	NUM
inlawrev-29046	148	6	-	-	PUNCT
inlawrev-29046	148	7	6	6	NUM
inlawrev-29046	148	8	-	-	PUNCT
inlawrev-29046	148	9	6(e	6(e	NUM
inlawrev-29046	148	10	)	)	PUNCT
inlawrev-29046	148	11	(	(	PUNCT
inlawrev-29046	148	12	2017	2017	NUM
inlawrev-29046	148	13	)	)	PUNCT
inlawrev-29046	148	14	,	,	PUNCT
inlawrev-29046	148	15	which	which	PRON
inlawrev-29046	148	16	lists	list	VERB
inlawrev-29046	148	17	all	all	DET
inlawrev-29046	148	18	the	the	DET
inlawrev-29046	148	19	invalid	invalid	ADJ
inlawrev-29046	148	20	forms	form	VERB
inlawrev-29046	148	21	an	an	DET
inlawrev-29046	148	22	ibtr	ibtr	ADJ
inlawrev-29046	148	23	action	action	NOUN
inlawrev-29046	148	24	can	can	AUX
inlawrev-29046	148	25	take	take	VERB
inlawrev-29046	148	26	that	that	DET
inlawrev-29046	148	27	permit	permit	NOUN
inlawrev-29046	148	28	the	the	DET
inlawrev-29046	148	29	tax	tax	NOUN
inlawrev-29046	148	30	court	court	NOUN
inlawrev-29046	148	31	to	to	PART
inlawrev-29046	148	32	grant	grant	VERB
inlawrev-29046	148	33	a	a	DET
inlawrev-29046	148	34	party	party	NOUN
inlawrev-29046	148	35	relief	relief	NOUN
inlawrev-29046	148	36	from	from	ADP
inlawrev-29046	148	37	a	a	DET
inlawrev-29046	148	38	final	final	ADJ
inlawrev-29046	148	39	determination	determination	NOUN
inlawrev-29046	148	40	issued	issue	VERB
inlawrev-29046	148	41	by	by	ADP
inlawrev-29046	148	42	the	the	DET
inlawrev-29046	148	43	ibtr	ibtr	NOUN
inlawrev-29046	148	44	.	.	PUNCT
inlawrev-29046	148	45	)	)	PUNCT
inlawrev-29046	148	46	.	.	PUNCT
inlawrev-29046	149	1	40	40	NUM
inlawrev-29046	149	2	.	.	PUNCT
inlawrev-29046	150	1	i	i	PRON
inlawrev-29046	150	2	d.	d.	PROPN
inlawrev-29046	150	3	41	41	NUM
inlawrev-29046	150	4	.	.	PUNCT
inlawrev-29046	151	1	i	i	PRON
inlawrev-29046	151	2	d.	d.	PROPN
inlawrev-29046	151	3	42	42	NUM
inlawrev-29046	151	4	.	.	PUNCT
inlawrev-29046	152	1	i	i	PRON
inlawrev-29046	152	2	d.	d.	PROPN
inlawrev-29046	152	3	at	at	ADP
inlawrev-29046	152	4	242	242	NUM
inlawrev-29046	152	5	.	.	PUNCT
inlawrev-29046	153	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	153	2	251405831_inlr-58-4_text.indd	251405831_inlr-58-4_text.indd	NUM
inlawrev-29046	154	1	251	251	NUM
inlawrev-29046	154	2	5/13/25	5/13/25	NUM
inlawrev-29046	154	3	4:51	4:51	NUM
inlawrev-29046	154	4	 	 	SPACE
inlawrev-29046	154	5	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	154	6	4:51	4:51	NUM
inlawrev-29046	154	7	 	 	SPACE
inlawrev-29046	154	8	pm	pm	NOUN
inlawrev-29046	154	9	indiana	indiana	PROPN
inlawrev-29046	154	10	law	law	PROPN
inlawrev-29046	154	11	review	review	NOUN
inlawrev-29046	155	1	[	[	X
inlawrev-29046	155	2	vol	vol	NOUN
inlawrev-29046	155	3	.	.	PUNCT
inlawrev-29046	155	4	58:923	58:923	NUM
inlawrev-29046	155	5	928	928	NUM
inlawrev-29046	155	6	a	a	DET
inlawrev-29046	155	7	final	final	ADJ
inlawrev-29046	155	8	determination	determination	NOUN
inlawrev-29046	155	9	from	from	ADP
inlawrev-29046	155	10	the	the	DET
inlawrev-29046	155	11	ibtr	ibtr	ADJ
inlawrev-29046	155	12	that	that	SCONJ
inlawrev-29046	155	13	they	they	PRON
inlawrev-29046	155	14	could	could	AUX
inlawrev-29046	155	15	challenge	challenge	VERB
inlawrev-29046	155	16	before	before	SCONJ
inlawrev-29046	155	17	the	the	DET
inlawrev-29046	155	18	tax	tax	NOUN
inlawrev-29046	155	19	court.43	court.43	PROPN
inlawrev-29046	155	20	the	the	DET
inlawrev-29046	155	21	tax	tax	NOUN
inlawrev-29046	155	22	court	court	NOUN
inlawrev-29046	155	23	agreed	agree	VERB
inlawrev-29046	155	24	with	with	ADP
inlawrev-29046	155	25	the	the	DET
inlawrev-29046	155	26	assessor	assessor	NOUN
inlawrev-29046	155	27	’s	’s	PART
inlawrev-29046	155	28	argument	argument	NOUN
inlawrev-29046	155	29	.	.	PUNCT
inlawrev-29046	156	1	the	the	DET
inlawrev-29046	156	2	tax	tax	NOUN
inlawrev-29046	156	3	court	court	NOUN
inlawrev-29046	156	4	noted	note	VERB
inlawrev-29046	156	5	that	that	SCONJ
inlawrev-29046	156	6	it	it	PRON
inlawrev-29046	156	7	has	have	VERB
inlawrev-29046	156	8	exclusive	exclusive	ADJ
inlawrev-29046	156	9	subject	subject	NOUN
inlawrev-29046	156	10	matter	matter	NOUN
inlawrev-29046	156	11	jurisdiction	jurisdiction	NOUN
inlawrev-29046	156	12	to	to	PART
inlawrev-29046	156	13	review	review	VERB
inlawrev-29046	156	14	all	all	DET
inlawrev-29046	156	15	original	original	ADJ
inlawrev-29046	156	16	tax	tax	NOUN
inlawrev-29046	156	17	appeals.44	appeals.44	NOUN
inlawrev-29046	156	18	an	an	DET
inlawrev-29046	156	19	original	original	ADJ
inlawrev-29046	156	20	tax	tax	NOUN
inlawrev-29046	156	21	appeal	appeal	NOUN
inlawrev-29046	156	22	is	be	AUX
inlawrev-29046	156	23	premised	premise	VERB
inlawrev-29046	156	24	on	on	ADP
inlawrev-29046	156	25	the	the	DET
inlawrev-29046	156	26	ibtr	ibtr	ADJ
inlawrev-29046	156	27	issuance	issuance	NOUN
inlawrev-29046	156	28	of	of	ADP
inlawrev-29046	156	29	a	a	DET
inlawrev-29046	156	30	final	final	ADJ
inlawrev-29046	156	31	determination.45	determination.45	NOUN
inlawrev-29046	156	32	the	the	DET
inlawrev-29046	156	33	tax	tax	NOUN
inlawrev-29046	156	34	court	court	NOUN
inlawrev-29046	156	35	noted	note	VERB
inlawrev-29046	156	36	that	that	SCONJ
inlawrev-29046	156	37	this	this	DET
inlawrev-29046	156	38	requirement	requirement	NOUN
inlawrev-29046	156	39	“	"	PUNCT
inlawrev-29046	156	40	embodies	embody	VERB
inlawrev-29046	156	41	the	the	DET
inlawrev-29046	156	42	principle	principle	NOUN
inlawrev-29046	156	43	basic	basic	ADJ
inlawrev-29046	156	44	to	to	ADP
inlawrev-29046	156	45	all	all	DET
inlawrev-29046	156	46	administrative	administrative	ADJ
inlawrev-29046	156	47	law	law	NOUN
inlawrev-29046	156	48	that	that	PRON
inlawrev-29046	156	49	a	a	DET
inlawrev-29046	156	50	party	party	NOUN
inlawrev-29046	156	51	seeking	seek	VERB
inlawrev-29046	156	52	judicial	judicial	ADJ
inlawrev-29046	156	53	relief	relief	NOUN
inlawrev-29046	156	54	from	from	ADP
inlawrev-29046	156	55	an	an	DET
inlawrev-29046	156	56	agency	agency	NOUN
inlawrev-29046	156	57	action	action	NOUN
inlawrev-29046	156	58	must	must	AUX
inlawrev-29046	156	59	first	first	ADV
inlawrev-29046	156	60	establish	establish	VERB
inlawrev-29046	156	61	that	that	SCONJ
inlawrev-29046	156	62	all	all	DET
inlawrev-29046	156	63	administrative	administrative	ADJ
inlawrev-29046	156	64	remedies	remedy	NOUN
inlawrev-29046	156	65	have	have	AUX
inlawrev-29046	156	66	been	be	AUX
inlawrev-29046	156	67	exhausted	exhaust	VERB
inlawrev-29046	156	68	.	.	PUNCT
inlawrev-29046	157	1	”46	”46	VERB
inlawrev-29046	157	2	in	in	ADP
inlawrev-29046	157	3	other	other	ADJ
inlawrev-29046	157	4	words	word	NOUN
inlawrev-29046	157	5	,	,	PUNCT
inlawrev-29046	157	6	the	the	DET
inlawrev-29046	157	7	court	court	NOUN
inlawrev-29046	157	8	asserted	assert	VERB
inlawrev-29046	157	9	that	that	SCONJ
inlawrev-29046	157	10	a	a	DET
inlawrev-29046	157	11	party	party	NOUN
inlawrev-29046	157	12	’s	’s	PART
inlawrev-29046	157	13	failure	failure	NOUN
inlawrev-29046	157	14	to	to	PART
inlawrev-29046	157	15	acquire	acquire	VERB
inlawrev-29046	157	16	a	a	DET
inlawrev-29046	157	17	final	final	ADJ
inlawrev-29046	157	18	determination	determination	NOUN
inlawrev-29046	157	19	from	from	ADP
inlawrev-29046	157	20	the	the	DET
inlawrev-29046	157	21	ibtr	ibtr	ADJ
inlawrev-29046	157	22	equaled	equal	VERB
inlawrev-29046	157	23	its	its	PRON
inlawrev-29046	157	24	failure	failure	NOUN
inlawrev-29046	157	25	to	to	ADP
inlawrev-29046	157	26	exhaust	exhaust	VERB
inlawrev-29046	157	27	administrative	administrative	ADJ
inlawrev-29046	157	28	remedies.47	remedies.47	NOUN
inlawrev-29046	157	29	this	this	DET
inlawrev-29046	157	30	failure	failure	NOUN
inlawrev-29046	157	31	prohibited	prohibit	VERB
inlawrev-29046	157	32	an	an	DET
inlawrev-29046	157	33	appeal	appeal	NOUN
inlawrev-29046	157	34	to	to	ADP
inlawrev-29046	157	35	the	the	DET
inlawrev-29046	157	36	tax	tax	NOUN
inlawrev-29046	157	37	court.48	court.48	NOUN
inlawrev-29046	157	38	the	the	DET
inlawrev-29046	157	39	tax	tax	NOUN
inlawrev-29046	157	40	court	court	NOUN
inlawrev-29046	157	41	said	say	VERB
inlawrev-29046	157	42	that	that	SCONJ
inlawrev-29046	157	43	,	,	PUNCT
inlawrev-29046	157	44	when	when	SCONJ
inlawrev-29046	157	45	the	the	DET
inlawrev-29046	157	46	ibtr	ibtr	NOUN
inlawrev-29046	157	47	dismissed	dismiss	VERB
inlawrev-29046	157	48	the	the	DET
inlawrev-29046	157	49	hoas	hoas	ADJ
inlawrev-29046	157	50	’	'	PUNCT
inlawrev-29046	157	51	appeal	appeal	NOUN
inlawrev-29046	157	52	,	,	PUNCT
inlawrev-29046	157	53	it	it	PRON
inlawrev-29046	157	54	had	have	AUX
inlawrev-29046	157	55	issued	issue	VERB
inlawrev-29046	157	56	an	an	DET
inlawrev-29046	157	57	appealable	appealable	ADJ
inlawrev-29046	157	58	final	final	ADJ
inlawrev-29046	157	59	determination.49	determination.49	NOUN
inlawrev-29046	157	60	rather	rather	ADV
inlawrev-29046	157	61	than	than	ADP
inlawrev-29046	157	62	appeal	appeal	VERB
inlawrev-29046	157	63	that	that	SCONJ
inlawrev-29046	157	64	determination	determination	NOUN
inlawrev-29046	157	65	,	,	PUNCT
inlawrev-29046	157	66	however	however	ADV
inlawrev-29046	157	67	,	,	PUNCT
inlawrev-29046	157	68	the	the	DET
inlawrev-29046	157	69	hoas	hoas	PROPN
inlawrev-29046	157	70	sought	seek	VERB
inlawrev-29046	157	71	a	a	DET
inlawrev-29046	157	72	rehearing	rehearing	NOUN
inlawrev-29046	157	73	asking	ask	VERB
inlawrev-29046	157	74	the	the	DET
inlawrev-29046	157	75	ibtr	ibtr	ADJ
inlawrev-29046	157	76	to	to	PART
inlawrev-29046	157	77	reconsider	reconsider	VERB
inlawrev-29046	157	78	its	its	PRON
inlawrev-29046	157	79	final	final	ADJ
inlawrev-29046	157	80	determination	determination	NOUN
inlawrev-29046	157	81	dismissing	dismiss	VERB
inlawrev-29046	157	82	the	the	DET
inlawrev-29046	157	83	appeal.50	appeal.50	PROPN
inlawrev-29046	157	84	the	the	DET
inlawrev-29046	157	85	ibtr	ibtr	NOUN
inlawrev-29046	157	86	took	take	VERB
inlawrev-29046	157	87	this	this	DET
inlawrev-29046	157	88	rehearing	rehear	VERB
inlawrev-29046	157	89	request	request	NOUN
inlawrev-29046	157	90	under	under	ADP
inlawrev-29046	157	91	advisement.51	advisement.51	NOUN
inlawrev-29046	157	92	the	the	DET
inlawrev-29046	157	93	tax	tax	NOUN
inlawrev-29046	157	94	court	court	NOUN
inlawrev-29046	157	95	said	say	VERB
inlawrev-29046	157	96	that	that	SCONJ
inlawrev-29046	157	97	,	,	PUNCT
inlawrev-29046	157	98	pursuant	pursuant	ADJ
inlawrev-29046	157	99	to	to	ADP
inlawrev-29046	157	100	the	the	DET
inlawrev-29046	157	101	relevant	relevant	ADJ
inlawrev-29046	157	102	statute	statute	NOUN
inlawrev-29046	157	103	,	,	PUNCT
inlawrev-29046	157	104	if	if	SCONJ
inlawrev-29046	157	105	the	the	DET
inlawrev-29046	157	106	ibtr	ibtr	ADJ
inlawrev-29046	157	107	grants	grant	VERB
inlawrev-29046	157	108	a	a	DET
inlawrev-29046	157	109	rehearing	rehear	VERB
inlawrev-29046	157	110	request	request	NOUN
inlawrev-29046	157	111	:	:	PUNCT
inlawrev-29046	157	112	(	(	PUNCT
inlawrev-29046	157	113	1	1	X
inlawrev-29046	157	114	)	)	PUNCT
inlawrev-29046	157	115	it	it	PRON
inlawrev-29046	157	116	may	may	AUX
inlawrev-29046	157	117	conduct	conduct	VERB
inlawrev-29046	157	118	the	the	DET
inlawrev-29046	157	119	additional	additional	ADJ
inlawrev-29046	157	120	hearings	hearing	NOUN
inlawrev-29046	157	121	that	that	SCONJ
inlawrev-29046	157	122	it	it	PRON
inlawrev-29046	157	123	determines	determine	VERB
inlawrev-29046	157	124	necessary	necessary	ADJ
inlawrev-29046	157	125	,	,	PUNCT
inlawrev-29046	157	126	or	or	CCONJ
inlawrev-29046	157	127	it	it	PRON
inlawrev-29046	157	128	may	may	AUX
inlawrev-29046	157	129	review	review	VERB
inlawrev-29046	157	130	the	the	DET
inlawrev-29046	157	131	written	write	VERB
inlawrev-29046	157	132	record	record	NOUN
inlawrev-29046	157	133	without	without	ADP
inlawrev-29046	157	134	additional	additional	ADJ
inlawrev-29046	157	135	hearings	hearing	NOUN
inlawrev-29046	157	136	;	;	PUNCT
inlawrev-29046	157	137	and	and	CCONJ
inlawrev-29046	157	138	(	(	PUNCT
inlawrev-29046	157	139	2	2	X
inlawrev-29046	157	140	)	)	PUNCT
inlawrev-29046	157	141	it	it	PRON
inlawrev-29046	157	142	shall	shall	AUX
inlawrev-29046	157	143	issue	issue	VERB
inlawrev-29046	157	144	a	a	DET
inlawrev-29046	157	145	final	final	ADJ
inlawrev-29046	157	146	determination	determination	NOUN
inlawrev-29046	157	147	not	not	PART
inlawrev-29046	157	148	later	later	ADV
inlawrev-29046	157	149	than	than	ADP
inlawrev-29046	157	150	ninety	ninety	NUM
inlawrev-29046	157	151	days	day	NOUN
inlawrev-29046	157	152	after	after	ADP
inlawrev-29046	157	153	notifying	notify	VERB
inlawrev-29046	157	154	the	the	DET
inlawrev-29046	157	155	parties	party	NOUN
inlawrev-29046	157	156	that	that	SCONJ
inlawrev-29046	157	157	it	it	PRON
inlawrev-29046	157	158	will	will	AUX
inlawrev-29046	157	159	rehear	rehear	VERB
inlawrev-29046	157	160	the	the	DET
inlawrev-29046	157	161	final	final	ADJ
inlawrev-29046	157	162	determination.52	determination.52	ADJ
inlawrev-29046	157	163	furthermore	furthermore	ADV
inlawrev-29046	157	164	,	,	PUNCT
inlawrev-29046	157	165	the	the	DET
inlawrev-29046	157	166	court	court	NOUN
inlawrev-29046	157	167	noted	note	VERB
inlawrev-29046	157	168	that	that	SCONJ
inlawrev-29046	157	169	a	a	DET
inlawrev-29046	157	170	party	party	NOUN
inlawrev-29046	157	171	’s	’s	PART
inlawrev-29046	157	172	request	request	NOUN
inlawrev-29046	157	173	for	for	ADP
inlawrev-29046	157	174	rehearing	rehearing	NOUN
inlawrev-29046	157	175	does	do	AUX
inlawrev-29046	157	176	not	not	PART
inlawrev-29046	157	177	extend	extend	VERB
inlawrev-29046	157	178	the	the	DET
inlawrev-29046	157	179	date	date	NOUN
inlawrev-29046	157	180	by	by	ADP
inlawrev-29046	157	181	which	which	PRON
inlawrev-29046	157	182	it	it	PRON
inlawrev-29046	157	183	must	must	AUX
inlawrev-29046	157	184	file	file	VERB
inlawrev-29046	157	185	a	a	DET
inlawrev-29046	157	186	petition	petition	NOUN
inlawrev-29046	157	187	for	for	ADP
inlawrev-29046	157	188	judicial	judicial	ADJ
inlawrev-29046	157	189	review	review	NOUN
inlawrev-29046	157	190	unless	unless	SCONJ
inlawrev-29046	157	191	the	the	DET
inlawrev-29046	157	192	rehearing	rehear	VERB
inlawrev-29046	157	193	request	request	NOUN
inlawrev-29046	157	194	is	be	AUX
inlawrev-29046	157	195	granted.53	granted.53	NOUN
inlawrev-29046	157	196	the	the	DET
inlawrev-29046	157	197	tax	tax	NOUN
inlawrev-29046	157	198	court	court	NOUN
inlawrev-29046	157	199	held	hold	VERB
inlawrev-29046	157	200	that	that	SCONJ
inlawrev-29046	157	201	,	,	PUNCT
inlawrev-29046	157	202	pursuant	pursuant	ADJ
inlawrev-29046	157	203	to	to	ADP
inlawrev-29046	157	204	the	the	DET
inlawrev-29046	157	205	unambiguous	unambiguous	ADJ
inlawrev-29046	157	206	controlling	control	VERB
inlawrev-29046	157	207	indiana	indiana	PROPN
inlawrev-29046	157	208	statute	statute	PROPN
inlawrev-29046	157	209	(	(	PUNCT
inlawrev-29046	157	210	i.e.	i.e.	X
inlawrev-29046	157	211	,	,	PUNCT
inlawrev-29046	157	212	indiana	indiana	PROPN
inlawrev-29046	157	213	code	code	PROPN
inlawrev-29046	157	214	section	section	NOUN
inlawrev-29046	157	215	6	6	NUM
inlawrev-29046	157	216	-	-	SYM
inlawrev-29046	157	217	1.1	1.1	NUM
inlawrev-29046	157	218	-	-	PUNCT
inlawrev-29046	157	219	15	15	NUM
inlawrev-29046	157	220	-	-	PUNCT
inlawrev-29046	157	221	5(a	5(a	NUM
inlawrev-29046	157	222	)	)	PUNCT
inlawrev-29046	157	223	)	)	PUNCT
inlawrev-29046	157	224	,	,	PUNCT
inlawrev-29046	157	225	once	once	SCONJ
inlawrev-29046	157	226	the	the	DET
inlawrev-29046	157	227	ibtr	ibtr	VERB
inlawrev-29046	157	228	granted	grant	VERB
inlawrev-29046	157	229	a	a	DET
inlawrev-29046	157	230	request	request	NOUN
inlawrev-29046	157	231	for	for	ADP
inlawrev-29046	157	232	rehearing	rehear	VERB
inlawrev-29046	157	233	,	,	PUNCT
inlawrev-29046	157	234	“	"	PUNCT
inlawrev-29046	157	235	its	its	PRON
inlawrev-29046	157	236	original	original	ADJ
inlawrev-29046	157	237	final	final	ADJ
inlawrev-29046	157	238	determination	determination	NOUN
inlawrev-29046	157	239	cease[d	cease[d	PROPN
inlawrev-29046	157	240	]	]	PUNCT
inlawrev-29046	157	241	to	to	PART
inlawrev-29046	157	242	carry	carry	VERB
inlawrev-29046	157	243	any	any	DET
inlawrev-29046	157	244	weight	weight	NOUN
inlawrev-29046	157	245	as	as	SCONJ
inlawrev-29046	157	246	the	the	DET
inlawrev-29046	157	247	[	[	X
inlawrev-29046	157	248	ibtr	ibtr	X
inlawrev-29046	157	249	]	]	PUNCT
inlawrev-29046	157	250	must	must	AUX
inlawrev-29046	157	251	issue	issue	VERB
inlawrev-29046	157	252	a	a	DET
inlawrev-29046	157	253	new	new	ADJ
inlawrev-29046	157	254	final	final	ADJ
inlawrev-29046	157	255	determination	determination	NOUN
inlawrev-29046	157	256	in	in	ADP
inlawrev-29046	157	257	the	the	DET
inlawrev-29046	157	258	matter	matter	NOUN
inlawrev-29046	157	259	that	that	SCONJ
inlawrev-29046	157	260	either	either	CCONJ
inlawrev-29046	157	261	affirm[ed	affirm[ed	PROPN
inlawrev-29046	157	262	]	]	PUNCT
inlawrev-29046	157	263	or	or	CCONJ
inlawrev-29046	157	264	modif[ied	modif[ie	VERB
inlawrev-29046	157	265	]	]	PUNCT
inlawrev-29046	157	266	the	the	DET
inlawrev-29046	157	267	original	original	ADJ
inlawrev-29046	157	268	final	final	ADJ
inlawrev-29046	157	269	determination	determination	NOUN
inlawrev-29046	157	270	.	.	PUNCT
inlawrev-29046	158	1	”54	”54	PUNCT
inlawrev-29046	158	2	therefore	therefore	ADV
inlawrev-29046	158	3	,	,	PUNCT
inlawrev-29046	158	4	when	when	SCONJ
inlawrev-29046	158	5	the	the	DET
inlawrev-29046	158	6	hoas	hoas	PROPN
inlawrev-29046	158	7	moved	move	VERB
inlawrev-29046	158	8	to	to	PART
inlawrev-29046	158	9	vacate	vacate	VERB
inlawrev-29046	158	10	the	the	DET
inlawrev-29046	158	11	ibtr	ibtr	NOUN
inlawrev-29046	158	12	’s	’s	PART
inlawrev-29046	158	13	december	december	PROPN
inlawrev-29046	158	14	22	22	NUM
inlawrev-29046	158	15	,	,	PUNCT
inlawrev-29046	158	16	2021	2021	NUM
inlawrev-29046	158	17	—	—	PUNCT
inlawrev-29046	158	18	—	—	PUNCT
inlawrev-29046	158	19	—	—	PUNCT
inlawrev-29046	158	20	—	—	PUNCT
inlawrev-29046	158	21	—	—	PUNCT
inlawrev-29046	158	22	—	—	PUNCT
inlawrev-29046	158	23	—	—	PUNCT
inlawrev-29046	158	24	—	—	PUNCT
inlawrev-29046	158	25	—	—	PUNCT
inlawrev-29046	158	26	—	—	PUNCT
inlawrev-29046	158	27	—	—	PUNCT
inlawrev-29046	158	28	—	—	PUNCT
inlawrev-29046	158	29	—	—	PUNCT
inlawrev-29046	158	30	—	—	PUNCT
inlawrev-29046	158	31	—	—	PUNCT
inlawrev-29046	158	32	—	—	PUNCT
inlawrev-29046	158	33	—	—	PUNCT
inlawrev-29046	158	34	—	—	PUNCT
inlawrev-29046	158	35	—	—	PUNCT
inlawrev-29046	158	36	—	—	PUNCT
inlawrev-29046	158	37	—	—	PUNCT
inlawrev-29046	158	38	—	—	PUNCT
inlawrev-29046	158	39	—	—	PUNCT
inlawrev-29046	158	40	—	—	PUNCT
inlawrev-29046	158	41	—	—	PUNCT
inlawrev-29046	158	42	—	—	PUNCT
inlawrev-29046	158	43	—	—	PUNCT
inlawrev-29046	158	44	—	—	PUNCT
inlawrev-29046	158	45	—	—	PUNCT
inlawrev-29046	158	46	43	43	NUM
inlawrev-29046	158	47	.	.	PUNCT
inlawrev-29046	159	1	i	i	PRON
inlawrev-29046	159	2	d.	d.	PROPN
inlawrev-29046	159	3	44	44	NUM
inlawrev-29046	159	4	.	.	PUNCT
inlawrev-29046	160	1	i	i	PRON
inlawrev-29046	160	2	d.	d.	PROPN
inlawrev-29046	160	3	(	(	PUNCT
inlawrev-29046	160	4	citing	cite	VERB
inlawrev-29046	160	5	i.c	i.c	PROPN
inlawrev-29046	160	6	.	.	PUNCT
inlawrev-29046	161	1	§	§	PROPN
inlawrev-29046	161	2	§	§	PROPN
inlawrev-29046	161	3	33	33	NUM
inlawrev-29046	161	4	-	-	SYM
inlawrev-29046	161	5	26	26	NUM
inlawrev-29046	161	6	-	-	PUNCT
inlawrev-29046	161	7	3	3	NUM
inlawrev-29046	161	8	-	-	SYM
inlawrev-29046	161	9	1	1	NUM
inlawrev-29046	161	10	,	,	PUNCT
inlawrev-29046	161	11	-3	-3	X
inlawrev-29046	161	12	(	(	PUNCT
inlawrev-29046	161	13	2023	2023	NUM
inlawrev-29046	161	14	)	)	PUNCT
inlawrev-29046	161	15	)	)	PUNCT
inlawrev-29046	161	16	.	.	PUNCT
inlawrev-29046	162	1	45	45	NUM
inlawrev-29046	162	2	.	.	PUNCT
inlawrev-29046	163	1	i	i	PRON
inlawrev-29046	163	2	d.	d.	PROPN
inlawrev-29046	163	3	(	(	PUNCT
inlawrev-29046	163	4	citing	cite	VERB
inlawrev-29046	163	5	i.c	i.c	PROPN
inlawrev-29046	163	6	.	.	PUNCT
inlawrev-29046	164	1	§	§	PROPN
inlawrev-29046	164	2	33	33	NUM
inlawrev-29046	164	3	-	-	SYM
inlawrev-29046	164	4	26	26	NUM
inlawrev-29046	164	5	-	-	PUNCT
inlawrev-29046	164	6	3	3	NUM
inlawrev-29046	164	7	-	-	SYM
inlawrev-29046	164	8	1(2	1(2	NUM
inlawrev-29046	164	9	)	)	PUNCT
inlawrev-29046	164	10	(	(	PUNCT
inlawrev-29046	164	11	2023	2023	NUM
inlawrev-29046	164	12	)	)	PUNCT
inlawrev-29046	164	13	)	)	PUNCT
inlawrev-29046	164	14	.	.	PUNCT
inlawrev-29046	165	1	46	46	NUM
inlawrev-29046	165	2	.	.	PUNCT
inlawrev-29046	166	1	i	i	PRON
inlawrev-29046	166	2	d.	d.	PROPN
inlawrev-29046	166	3	(	(	PUNCT
inlawrev-29046	166	4	citing	cite	VERB
inlawrev-29046	166	5	state	state	PROPN
inlawrev-29046	166	6	bd	bd	PROPN
inlawrev-29046	166	7	.	.	PROPN
inlawrev-29046	166	8	of	of	ADP
inlawrev-29046	166	9	tax	tax	NOUN
inlawrev-29046	166	10	comm’rs	comm’rs	PROPN
inlawrev-29046	166	11	v.	v.	PROPN
inlawrev-29046	166	12	ispat	ispat	PROPN
inlawrev-29046	166	13	inland	inland	PROPN
inlawrev-29046	166	14	,	,	PUNCT
inlawrev-29046	166	15	inc	inc	PROPN
inlawrev-29046	166	16	.	.	PROPN
inlawrev-29046	166	17	,	,	PUNCT
inlawrev-29046	166	18	784	784	NUM
inlawrev-29046	166	19	n.e.2d	n.e.2d	NOUN
inlawrev-29046	166	20	477	477	NUM
inlawrev-29046	166	21	,	,	PUNCT
inlawrev-29046	166	22	482	482	NUM
inlawrev-29046	166	23	(	(	PUNCT
inlawrev-29046	166	24	ind	ind	NOUN
inlawrev-29046	166	25	.	.	PUNCT
inlawrev-29046	166	26	2003	2003	NUM
inlawrev-29046	166	27	)	)	PUNCT
inlawrev-29046	166	28	)	)	PUNCT
inlawrev-29046	166	29	.	.	PUNCT
inlawrev-29046	167	1	47	47	NUM
inlawrev-29046	167	2	.	.	PUNCT
inlawrev-29046	168	1	i	i	PRON
inlawrev-29046	168	2	d.	d.	PROPN
inlawrev-29046	168	3	(	(	PUNCT
inlawrev-29046	168	4	citing	cite	VERB
inlawrev-29046	168	5	state	state	NOUN
inlawrev-29046	168	6	ex	ex	X
inlawrev-29046	168	7	rel	rel	PROPN
inlawrev-29046	168	8	.	.	PROPN
inlawrev-29046	168	9	att’y	att’y	PROPN
inlawrev-29046	169	1	gen	gen	PROPN
inlawrev-29046	169	2	.	.	PROPN
inlawrev-29046	169	3	v.	v.	PROPN
inlawrev-29046	169	4	lake	lake	PROPN
inlawrev-29046	169	5	superior	superior	PROPN
inlawrev-29046	169	6	ct	ct	PROPN
inlawrev-29046	169	7	.	.	PROPN
inlawrev-29046	169	8	,	,	PUNCT
inlawrev-29046	169	9	820	820	NUM
inlawrev-29046	169	10	n.e.2d	n.e.2d	NOUN
inlawrev-29046	169	11	1240	1240	NUM
inlawrev-29046	169	12	,	,	PUNCT
inlawrev-29046	169	13	1247	1247	NUM
inlawrev-29046	169	14	(	(	PUNCT
inlawrev-29046	169	15	ind	ind	NOUN
inlawrev-29046	169	16	.	.	PUNCT
inlawrev-29046	169	17	2005	2005	NUM
inlawrev-29046	169	18	)	)	PUNCT
inlawrev-29046	169	19	;	;	PUNCT
inlawrev-29046	169	20	ispat	ispat	PROPN
inlawrev-29046	169	21	inland	inland	PROPN
inlawrev-29046	169	22	,	,	PUNCT
inlawrev-29046	169	23	inc	inc	PROPN
inlawrev-29046	169	24	.	.	PROPN
inlawrev-29046	169	25	,	,	PUNCT
inlawrev-29046	169	26	784	784	NUM
inlawrev-29046	169	27	n.e.2d	n.e.2d	NOUN
inlawrev-29046	169	28	at	at	ADP
inlawrev-29046	169	29	482	482	NUM
inlawrev-29046	169	30	)	)	PUNCT
inlawrev-29046	169	31	.	.	PUNCT
inlawrev-29046	170	1	48	48	NUM
inlawrev-29046	170	2	.	.	PUNCT
inlawrev-29046	171	1	i	i	PRON
inlawrev-29046	171	2	d.	d.	PROPN
inlawrev-29046	171	3	49	49	NUM
inlawrev-29046	171	4	.	.	PUNCT
inlawrev-29046	172	1	i	i	PRON
inlawrev-29046	172	2	d.	d.	PROPN
inlawrev-29046	172	3	at	at	ADP
inlawrev-29046	172	4	243	243	NUM
inlawrev-29046	172	5	.	.	PUNCT
inlawrev-29046	173	1	50	50	NUM
inlawrev-29046	173	2	.	.	PUNCT
inlawrev-29046	174	1	i	i	PRON
inlawrev-29046	174	2	d.	d.	PROPN
inlawrev-29046	174	3	(	(	PUNCT
inlawrev-29046	174	4	citing	cite	VERB
inlawrev-29046	174	5	i.c	i.c	PROPN
inlawrev-29046	174	6	.	.	PUNCT
inlawrev-29046	175	1	§	§	PROPN
inlawrev-29046	175	2	6	6	NUM
inlawrev-29046	175	3	-	-	SYM
inlawrev-29046	175	4	1.1	1.1	NUM
inlawrev-29046	175	5	-	-	PUNCT
inlawrev-29046	175	6	15	15	NUM
inlawrev-29046	175	7	-	-	PUNCT
inlawrev-29046	175	8	5(a	5(a	NUM
inlawrev-29046	175	9	)	)	PUNCT
inlawrev-29046	175	10	(	(	PUNCT
inlawrev-29046	175	11	2021	2021	NUM
inlawrev-29046	175	12	)	)	PUNCT
inlawrev-29046	175	13	,	,	PUNCT
inlawrev-29046	175	14	providing	provide	VERB
inlawrev-29046	175	15	that	that	SCONJ
inlawrev-29046	175	16	once	once	SCONJ
inlawrev-29046	175	17	the	the	DET
inlawrev-29046	175	18	ibtr	ibtr	ADJ
inlawrev-29046	175	19	issues	issue	NOUN
inlawrev-29046	175	20	a	a	DET
inlawrev-29046	175	21	final	final	ADJ
inlawrev-29046	175	22	determination	determination	NOUN
inlawrev-29046	175	23	,	,	PUNCT
inlawrev-29046	175	24	a	a	DET
inlawrev-29046	175	25	party	party	NOUN
inlawrev-29046	175	26	has	have	VERB
inlawrev-29046	175	27	fifteen	fifteen	NUM
inlawrev-29046	175	28	days	day	NOUN
inlawrev-29046	175	29	to	to	PART
inlawrev-29046	175	30	request	request	VERB
inlawrev-29046	175	31	a	a	DET
inlawrev-29046	175	32	rehearing	rehearing	NOUN
inlawrev-29046	175	33	)	)	PUNCT
inlawrev-29046	175	34	.	.	PUNCT
inlawrev-29046	176	1	51	51	NUM
inlawrev-29046	176	2	.	.	PUNCT
inlawrev-29046	177	1	i	i	PRON
inlawrev-29046	177	2	d.	d.	PROPN
inlawrev-29046	177	3	52	52	NUM
inlawrev-29046	177	4	.	.	PUNCT
inlawrev-29046	178	1	i	i	PRON
inlawrev-29046	178	2	d.	d.	PROPN
inlawrev-29046	178	3	(	(	PUNCT
inlawrev-29046	178	4	citing	cite	VERB
inlawrev-29046	178	5	i.c.§	i.c.§	PROPN
inlawrev-29046	178	6	6	6	NUM
inlawrev-29046	178	7	-	-	SYM
inlawrev-29046	178	8	1.1	1.1	NUM
inlawrev-29046	178	9	-	-	PUNCT
inlawrev-29046	178	10	15	15	NUM
inlawrev-29046	178	11	-	-	PUNCT
inlawrev-29046	178	12	5(a	5(a	NUM
inlawrev-29046	178	13	)	)	PUNCT
inlawrev-29046	178	14	(	(	PUNCT
inlawrev-29046	178	15	2021	2021	NUM
inlawrev-29046	178	16	)	)	PUNCT
inlawrev-29046	178	17	)	)	PUNCT
inlawrev-29046	178	18	.	.	PUNCT
inlawrev-29046	179	1	53	53	NUM
inlawrev-29046	179	2	.	.	PUNCT
inlawrev-29046	180	1	i	i	PRON
inlawrev-29046	180	2	d.	d.	PROPN
inlawrev-29046	180	3	54	54	NUM
inlawrev-29046	180	4	.	.	PUNCT
inlawrev-29046	181	1	i	i	PRON
inlawrev-29046	181	2	d.	d.	PROPN
inlawrev-29046	181	3	(	(	PUNCT
inlawrev-29046	181	4	internal	internal	ADJ
inlawrev-29046	181	5	quotation	quotation	NOUN
inlawrev-29046	181	6	marks	mark	NOUN
inlawrev-29046	181	7	omitted	omit	VERB
inlawrev-29046	181	8	)	)	PUNCT
inlawrev-29046	181	9	.	.	PUNCT
inlawrev-29046	182	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	182	2	252405831_inlr-58-4_text.indd	252405831_inlr-58-4_text.indd	NUM
inlawrev-29046	182	3	252	252	NUM
inlawrev-29046	182	4	5/13/25	5/13/25	NUM
inlawrev-29046	182	5	4:51	4:51	NUM
inlawrev-29046	182	6	 	 	SPACE
inlawrev-29046	182	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	182	8	4:51	4:51	NUM
inlawrev-29046	182	9	 	 	SPACE
inlawrev-29046	182	10	pm	pm	NOUN
inlawrev-29046	182	11	2025	2025	NUM
inlawrev-29046	182	12	]	]	PUNCT
inlawrev-29046	182	13	tax	tax	NOUN
inlawrev-29046	182	14	law	law	NOUN
inlawrev-29046	182	15	929	929	NUM
inlawrev-29046	182	16	dismissal	dismissal	NOUN
inlawrev-29046	182	17	,	,	PUNCT
inlawrev-29046	182	18	and	and	CCONJ
inlawrev-29046	182	19	the	the	DET
inlawrev-29046	182	20	ibtr	ibtr	VERB
inlawrev-29046	182	21	took	take	VERB
inlawrev-29046	182	22	the	the	DET
inlawrev-29046	182	23	motion	motion	NOUN
inlawrev-29046	182	24	under	under	ADP
inlawrev-29046	182	25	advisement	advisement	NOUN
inlawrev-29046	182	26	and	and	CCONJ
inlawrev-29046	182	27	scheduled	schedule	VERB
inlawrev-29046	182	28	another	another	DET
inlawrev-29046	182	29	remand	remand	NOUN
inlawrev-29046	182	30	hearing	hearing	NOUN
inlawrev-29046	182	31	,	,	PUNCT
inlawrev-29046	182	32	the	the	DET
inlawrev-29046	182	33	original	original	ADJ
inlawrev-29046	182	34	dismissal	dismissal	NOUN
inlawrev-29046	182	35	order	order	NOUN
inlawrev-29046	182	36	ceased	cease	VERB
inlawrev-29046	182	37	to	to	PART
inlawrev-29046	182	38	be	be	AUX
inlawrev-29046	182	39	an	an	DET
inlawrev-29046	182	40	appealable	appealable	ADJ
inlawrev-29046	182	41	final	final	ADJ
inlawrev-29046	182	42	determination	determination	NOUN
inlawrev-29046	182	43	because	because	SCONJ
inlawrev-29046	182	44	the	the	DET
inlawrev-29046	182	45	administrative	administrative	ADJ
inlawrev-29046	182	46	review	review	NOUN
inlawrev-29046	182	47	process	process	NOUN
inlawrev-29046	182	48	had	have	AUX
inlawrev-29046	182	49	not	not	PART
inlawrev-29046	182	50	yet	yet	ADV
inlawrev-29046	182	51	been	be	AUX
inlawrev-29046	182	52	concluded.55	concluded.55	NOUN
inlawrev-29046	182	53	the	the	DET
inlawrev-29046	182	54	tax	tax	NOUN
inlawrev-29046	182	55	court	court	NOUN
inlawrev-29046	182	56	deemed	deem	VERB
inlawrev-29046	182	57	the	the	DET
inlawrev-29046	182	58	ibtr	ibtr	PROPN
inlawrev-29046	182	59	’s	’s	ADV
inlawrev-29046	182	60	taking	take	VERB
inlawrev-29046	182	61	the	the	DET
inlawrev-29046	182	62	hoas	hoas	ADJ
inlawrev-29046	182	63	’	'	PUNCT
inlawrev-29046	182	64	motion	motion	NOUN
inlawrev-29046	182	65	of	of	ADP
inlawrev-29046	182	66	a	a	DET
inlawrev-29046	182	67	rehearing	rehearing	NOUN
inlawrev-29046	182	68	under	under	ADP
inlawrev-29046	182	69	advisement	advisement	NOUN
inlawrev-29046	182	70	and	and	CCONJ
inlawrev-29046	182	71	its	its	PRON
inlawrev-29046	182	72	scheduling	scheduling	NOUN
inlawrev-29046	182	73	a	a	DET
inlawrev-29046	182	74	new	new	ADJ
inlawrev-29046	182	75	remand	remand	NOUN
inlawrev-29046	182	76	hearing	hearing	NOUN
inlawrev-29046	182	77	as	as	ADP
inlawrev-29046	182	78	a	a	DET
inlawrev-29046	182	79	renewal	renewal	NOUN
inlawrev-29046	182	80	of	of	ADP
inlawrev-29046	182	81	the	the	DET
inlawrev-29046	182	82	administrative	administrative	ADJ
inlawrev-29046	182	83	review	review	NOUN
inlawrev-29046	182	84	process	process	NOUN
inlawrev-29046	182	85	that	that	PRON
inlawrev-29046	182	86	the	the	DET
inlawrev-29046	182	87	hoas	hoas	PROPN
inlawrev-29046	182	88	failed	fail	VERB
inlawrev-29046	182	89	to	to	PART
inlawrev-29046	182	90	exhaust	exhaust	VERB
inlawrev-29046	182	91	when	when	SCONJ
inlawrev-29046	182	92	they	they	PRON
inlawrev-29046	182	93	failed	fail	VERB
inlawrev-29046	182	94	to	to	PART
inlawrev-29046	182	95	wait	wait	VERB
inlawrev-29046	182	96	for	for	SCONJ
inlawrev-29046	182	97	the	the	DET
inlawrev-29046	182	98	ibtr	ibtr	NOUN
inlawrev-29046	182	99	to	to	PART
inlawrev-29046	182	100	issue	issue	VERB
inlawrev-29046	182	101	a	a	DET
inlawrev-29046	182	102	final	final	ADJ
inlawrev-29046	182	103	decision	decision	NOUN
inlawrev-29046	182	104	resolving	resolve	VERB
inlawrev-29046	182	105	the	the	DET
inlawrev-29046	182	106	renewed	renew	VERB
inlawrev-29046	182	107	administrative	administrative	ADJ
inlawrev-29046	182	108	process.56	process.56	NOUN
inlawrev-29046	182	109	the	the	DET
inlawrev-29046	182	110	court	court	NOUN
inlawrev-29046	182	111	cited	cite	VERB
inlawrev-29046	182	112	no	no	DET
inlawrev-29046	182	113	precedent	precedent	NOUN
inlawrev-29046	182	114	to	to	PART
inlawrev-29046	182	115	support	support	VERB
inlawrev-29046	182	116	this	this	DET
inlawrev-29046	182	117	conclusion	conclusion	NOUN
inlawrev-29046	182	118	.	.	PUNCT
inlawrev-29046	183	1	despite	despite	SCONJ
inlawrev-29046	183	2	this	this	PRON
inlawrev-29046	183	3	,	,	PUNCT
inlawrev-29046	183	4	the	the	DET
inlawrev-29046	183	5	tax	tax	NOUN
inlawrev-29046	183	6	court	court	NOUN
inlawrev-29046	183	7	held	hold	VERB
inlawrev-29046	183	8	that	that	SCONJ
inlawrev-29046	183	9	,	,	PUNCT
inlawrev-29046	183	10	because	because	SCONJ
inlawrev-29046	183	11	the	the	DET
inlawrev-29046	183	12	hoas	hoas	PROPN
inlawrev-29046	183	13	prematurely	prematurely	ADV
inlawrev-29046	183	14	sought	seek	VERB
inlawrev-29046	183	15	an	an	DET
inlawrev-29046	183	16	appeal	appeal	NOUN
inlawrev-29046	183	17	before	before	ADP
inlawrev-29046	183	18	the	the	DET
inlawrev-29046	183	19	tax	tax	NOUN
inlawrev-29046	183	20	court	court	NOUN
inlawrev-29046	183	21	during	during	ADP
inlawrev-29046	183	22	the	the	DET
inlawrev-29046	183	23	renewed	renew	VERB
inlawrev-29046	183	24	administrative	administrative	ADJ
inlawrev-29046	183	25	process	process	NOUN
inlawrev-29046	183	26	,	,	PUNCT
inlawrev-29046	183	27	it	it	PRON
inlawrev-29046	183	28	must	must	AUX
inlawrev-29046	183	29	be	be	AUX
inlawrev-29046	183	30	dismissed.57	dismissed.57	ADJ
inlawrev-29046	183	31	the	the	DET
inlawrev-29046	183	32	way	way	NOUN
inlawrev-29046	183	33	the	the	DET
inlawrev-29046	183	34	tax	tax	NOUN
inlawrev-29046	183	35	court	court	NOUN
inlawrev-29046	183	36	applied	apply	VERB
inlawrev-29046	183	37	the	the	DET
inlawrev-29046	183	38	tax	tax	NOUN
inlawrev-29046	183	39	statute	statute	NOUN
inlawrev-29046	183	40	it	it	PRON
inlawrev-29046	183	41	identified	identify	VERB
inlawrev-29046	183	42	as	as	ADP
inlawrev-29046	183	43	controlling	control	VERB
inlawrev-29046	183	44	(	(	PUNCT
inlawrev-29046	183	45	i.e.	i.e.	X
inlawrev-29046	183	46	,	,	PUNCT
inlawrev-29046	183	47	indiana	indiana	PROPN
inlawrev-29046	183	48	code	code	PROPN
inlawrev-29046	183	49	section	section	NOUN
inlawrev-29046	183	50	6	6	NUM
inlawrev-29046	183	51	-	-	SYM
inlawrev-29046	183	52	1.1	1.1	NUM
inlawrev-29046	183	53	-	-	PUNCT
inlawrev-29046	183	54	15	15	NUM
inlawrev-29046	183	55	-	-	PUNCT
inlawrev-29046	183	56	5(a	5(a	NUM
inlawrev-29046	183	57	)	)	PUNCT
inlawrev-29046	183	58	)	)	PUNCT
inlawrev-29046	183	59	to	to	ADP
inlawrev-29046	183	60	the	the	DET
inlawrev-29046	183	61	facts	fact	NOUN
inlawrev-29046	183	62	presented	present	VERB
inlawrev-29046	183	63	in	in	ADP
inlawrev-29046	183	64	this	this	DET
inlawrev-29046	183	65	second	second	ADJ
inlawrev-29046	183	66	muir	muir	PROPN
inlawrev-29046	183	67	woods	wood	NOUN
inlawrev-29046	183	68	case	case	NOUN
inlawrev-29046	183	69	is	be	AUX
inlawrev-29046	183	70	questionable	questionable	ADJ
inlawrev-29046	183	71	.	.	PUNCT
inlawrev-29046	184	1	on	on	ADP
inlawrev-29046	184	2	january	january	PROPN
inlawrev-29046	184	3	11th	11th	NOUN
inlawrev-29046	184	4	,	,	PUNCT
inlawrev-29046	184	5	according	accord	VERB
inlawrev-29046	184	6	to	to	ADP
inlawrev-29046	184	7	the	the	DET
inlawrev-29046	184	8	tax	tax	NOUN
inlawrev-29046	184	9	court	court	NOUN
inlawrev-29046	184	10	’s	’s	PART
inlawrev-29046	184	11	characterization	characterization	NOUN
inlawrev-29046	184	12	of	of	ADP
inlawrev-29046	184	13	the	the	DET
inlawrev-29046	184	14	case	case	NOUN
inlawrev-29046	184	15	’s	’s	PART
inlawrev-29046	184	16	facts	fact	NOUN
inlawrev-29046	184	17	,	,	PUNCT
inlawrev-29046	184	18	the	the	DET
inlawrev-29046	184	19	ibtr	ibtr	NOUN
inlawrev-29046	184	20	did	do	AUX
inlawrev-29046	184	21	not	not	PART
inlawrev-29046	184	22	“	"	PUNCT
inlawrev-29046	184	23	grant	grant	VERB
inlawrev-29046	184	24	”	"	PUNCT
inlawrev-29046	184	25	the	the	DET
inlawrev-29046	184	26	motion	motion	NOUN
inlawrev-29046	184	27	for	for	ADP
inlawrev-29046	184	28	rehearing	rehear	VERB
inlawrev-29046	184	29	.	.	PUNCT
inlawrev-29046	185	1	on	on	ADP
inlawrev-29046	185	2	that	that	DET
inlawrev-29046	185	3	date	date	NOUN
inlawrev-29046	185	4	,	,	PUNCT
inlawrev-29046	185	5	the	the	DET
inlawrev-29046	185	6	ibtr	ibtr	VERB
inlawrev-29046	185	7	merely	merely	ADV
inlawrev-29046	185	8	took	take	VERB
inlawrev-29046	185	9	the	the	DET
inlawrev-29046	185	10	motion	motion	NOUN
inlawrev-29046	185	11	“	"	PUNCT
inlawrev-29046	185	12	under	under	ADP
inlawrev-29046	185	13	advisement	advisement	NOUN
inlawrev-29046	185	14	”	"	PUNCT
inlawrev-29046	185	15	and	and	CCONJ
inlawrev-29046	185	16	,	,	PUNCT
inlawrev-29046	185	17	rather	rather	ADV
inlawrev-29046	185	18	than	than	ADP
inlawrev-29046	185	19	schedule	schedule	VERB
inlawrev-29046	185	20	a	a	DET
inlawrev-29046	185	21	rehearing	rehear	VERB
inlawrev-29046	185	22	proceeding	proceeding	NOUN
inlawrev-29046	185	23	,	,	PUNCT
inlawrev-29046	185	24	rescheduled	reschedule	VERB
inlawrev-29046	185	25	the	the	DET
inlawrev-29046	185	26	remand	remand	NOUN
inlawrev-29046	185	27	evidentiary	evidentiary	NOUN
inlawrev-29046	185	28	hearing	hearing	NOUN
inlawrev-29046	185	29	for	for	ADP
inlawrev-29046	185	30	february	february	PROPN
inlawrev-29046	185	31	11	11	NUM
inlawrev-29046	185	32	,	,	PUNCT
inlawrev-29046	185	33	2022	2022	NUM
inlawrev-29046	185	34	(	(	PUNCT
inlawrev-29046	185	35	the	the	DET
inlawrev-29046	185	36	same	same	ADJ
inlawrev-29046	185	37	hearing	hearing	NOUN
inlawrev-29046	185	38	the	the	DET
inlawrev-29046	185	39	ibtr	ibtr	NOUN
inlawrev-29046	185	40	had	have	AUX
inlawrev-29046	185	41	previously	previously	ADV
inlawrev-29046	185	42	scheduled	schedule	VERB
inlawrev-29046	185	43	and	and	CCONJ
inlawrev-29046	185	44	rescheduled	reschedule	VERB
inlawrev-29046	185	45	in	in	ADP
inlawrev-29046	185	46	the	the	DET
inlawrev-29046	185	47	past	past	NOUN
inlawrev-29046	185	48	)	)	PUNCT
inlawrev-29046	185	49	.	.	PUNCT
inlawrev-29046	186	1	the	the	DET
inlawrev-29046	186	2	ibtr	ibtr	PROPN
inlawrev-29046	186	3	said	say	VERB
inlawrev-29046	186	4	it	it	PRON
inlawrev-29046	186	5	would	would	AUX
inlawrev-29046	186	6	consider	consider	VERB
inlawrev-29046	186	7	all	all	PRON
inlawrev-29046	186	8	remaining	remain	VERB
inlawrev-29046	186	9	open	open	ADJ
inlawrev-29046	186	10	matters	matter	NOUN
inlawrev-29046	186	11	at	at	ADP
inlawrev-29046	186	12	that	that	DET
inlawrev-29046	186	13	hearing	hearing	NOUN
inlawrev-29046	186	14	.	.	PUNCT
inlawrev-29046	187	1	the	the	DET
inlawrev-29046	187	2	ibtr	ibtr	ADJ
inlawrev-29046	187	3	did	do	AUX
inlawrev-29046	187	4	not	not	PART
inlawrev-29046	187	5	say	say	VERB
inlawrev-29046	187	6	it	it	PRON
inlawrev-29046	187	7	was	be	AUX
inlawrev-29046	187	8	conducting	conduct	VERB
inlawrev-29046	187	9	a	a	DET
inlawrev-29046	187	10	rehearing	rehearing	NOUN
inlawrev-29046	187	11	as	as	SCONJ
inlawrev-29046	187	12	mandated	mandate	VERB
inlawrev-29046	187	13	in	in	ADP
inlawrev-29046	187	14	indiana	indiana	PROPN
inlawrev-29046	187	15	code	code	PROPN
inlawrev-29046	187	16	section	section	NOUN
inlawrev-29046	187	17	6	6	NUM
inlawrev-29046	187	18	-	-	SYM
inlawrev-29046	187	19	1.1	1.1	NUM
inlawrev-29046	187	20	-	-	PUNCT
inlawrev-29046	187	21	15	15	NUM
inlawrev-29046	187	22	-	-	PUNCT
inlawrev-29046	187	23	5(a	5(a	NUM
inlawrev-29046	187	24	)	)	PUNCT
inlawrev-29046	187	25	.	.	PUNCT
inlawrev-29046	188	1	also	also	ADV
inlawrev-29046	188	2	,	,	PUNCT
inlawrev-29046	188	3	according	accord	VERB
inlawrev-29046	188	4	to	to	ADP
inlawrev-29046	188	5	indiana	indiana	PROPN
inlawrev-29046	188	6	code	code	PROPN
inlawrev-29046	188	7	section	section	NOUN
inlawrev-29046	188	8	6	6	NUM
inlawrev-29046	188	9	-	-	SYM
inlawrev-29046	188	10	1.1	1.1	NUM
inlawrev-29046	188	11	-	-	PUNCT
inlawrev-29046	188	12	15	15	NUM
inlawrev-29046	188	13	-	-	PUNCT
inlawrev-29046	188	14	5(a	5(a	NUM
inlawrev-29046	188	15	)	)	PUNCT
inlawrev-29046	188	16	,	,	PUNCT
inlawrev-29046	188	17	the	the	DET
inlawrev-29046	188	18	ibtr	ibtr	VERB
inlawrev-29046	188	19	has	have	VERB
inlawrev-29046	188	20	fifteen	fifteen	NUM
inlawrev-29046	188	21	days	day	NOUN
inlawrev-29046	188	22	after	after	ADP
inlawrev-29046	188	23	receiving	receive	VERB
inlawrev-29046	188	24	a	a	DET
inlawrev-29046	188	25	petition	petition	NOUN
inlawrev-29046	188	26	for	for	ADP
inlawrev-29046	188	27	a	a	DET
inlawrev-29046	188	28	rehearing	rehearing	NOUN
inlawrev-29046	188	29	to	to	PART
inlawrev-29046	188	30	“	"	PUNCT
inlawrev-29046	188	31	determine	determine	VERB
inlawrev-29046	188	32	whether	whether	SCONJ
inlawrev-29046	188	33	to	to	PART
inlawrev-29046	188	34	grant	grant	VERB
inlawrev-29046	188	35	a	a	DET
inlawrev-29046	188	36	rehearing	rehearing	NOUN
inlawrev-29046	188	37	.	.	PUNCT
inlawrev-29046	188	38	”	"	PUNCT
inlawrev-29046	189	1	the	the	DET
inlawrev-29046	189	2	ibtr	ibtr	NOUN
inlawrev-29046	189	3	did	do	AUX
inlawrev-29046	189	4	not	not	PART
inlawrev-29046	189	5	make	make	VERB
inlawrev-29046	189	6	that	that	DET
inlawrev-29046	189	7	determination	determination	NOUN
inlawrev-29046	189	8	on	on	ADP
inlawrev-29046	189	9	january	january	PROPN
inlawrev-29046	189	10	11	11	NUM
inlawrev-29046	189	11	,	,	PUNCT
inlawrev-29046	189	12	2022	2022	NUM
inlawrev-29046	189	13	,	,	PUNCT
inlawrev-29046	189	14	but	but	CCONJ
inlawrev-29046	189	15	merely	merely	ADV
inlawrev-29046	189	16	delayed	delay	VERB
inlawrev-29046	189	17	it	it	PRON
inlawrev-29046	189	18	to	to	ADP
inlawrev-29046	189	19	a	a	DET
inlawrev-29046	189	20	later	later	ADJ
inlawrev-29046	189	21	date	date	NOUN
inlawrev-29046	189	22	(	(	PUNCT
inlawrev-29046	189	23	that	that	PRON
inlawrev-29046	189	24	is	be	AUX
inlawrev-29046	189	25	,	,	PUNCT
inlawrev-29046	189	26	february	february	PROPN
inlawrev-29046	189	27	11	11	NUM
inlawrev-29046	189	28	,	,	PUNCT
inlawrev-29046	189	29	2022	2022	NUM
inlawrev-29046	189	30	)	)	PUNCT
inlawrev-29046	189	31	,	,	PUNCT
inlawrev-29046	189	32	one	one	NUM
inlawrev-29046	189	33	well	well	ADV
inlawrev-29046	189	34	beyond	beyond	ADP
inlawrev-29046	189	35	the	the	DET
inlawrev-29046	189	36	fifteen	fifteen	NUM
inlawrev-29046	189	37	-	-	PUNCT
inlawrev-29046	189	38	day	day	NOUN
inlawrev-29046	189	39	determination	determination	NOUN
inlawrev-29046	189	40	deadline	deadline	NOUN
inlawrev-29046	189	41	mandated	mandate	VERB
inlawrev-29046	189	42	by	by	ADP
inlawrev-29046	189	43	the	the	DET
inlawrev-29046	189	44	statute	statute	NOUN
inlawrev-29046	189	45	.	.	PUNCT
inlawrev-29046	190	1	finally	finally	ADV
inlawrev-29046	190	2	,	,	PUNCT
inlawrev-29046	190	3	pursuant	pursuant	ADJ
inlawrev-29046	190	4	to	to	ADP
inlawrev-29046	190	5	§	§	PROPN
inlawrev-29046	190	6	5(a	5(a	NUM
inlawrev-29046	190	7	)	)	PUNCT
inlawrev-29046	190	8	,	,	PUNCT
inlawrev-29046	190	9	the	the	DET
inlawrev-29046	190	10	ibtr	ibtr	VERB
inlawrev-29046	190	11	’s	’s	PART
inlawrev-29046	190	12	failure	failure	NOUN
inlawrev-29046	190	13	“	"	PUNCT
inlawrev-29046	190	14	to	to	PART
inlawrev-29046	190	15	grant	grant	VERB
inlawrev-29046	190	16	a	a	DET
inlawrev-29046	190	17	rehearing	rehearing	NOUN
inlawrev-29046	190	18	not	not	PART
inlawrev-29046	190	19	later	later	ADV
inlawrev-29046	190	20	than	than	ADP
inlawrev-29046	190	21	fifteen	fifteen	NUM
inlawrev-29046	190	22	.	.	PUNCT
inlawrev-29046	190	23	.	.	PUNCT
inlawrev-29046	190	24	.	.	PUNCT
inlawrev-29046	191	1	days	day	NOUN
inlawrev-29046	191	2	after	after	ADP
inlawrev-29046	191	3	receiving	receive	VERB
inlawrev-29046	191	4	the	the	DET
inlawrev-29046	191	5	petition	petition	NOUN
inlawrev-29046	191	6	shall	shall	AUX
inlawrev-29046	191	7	be	be	AUX
inlawrev-29046	191	8	treated	treat	VERB
inlawrev-29046	191	9	as	as	ADP
inlawrev-29046	191	10	a	a	DET
inlawrev-29046	191	11	final	final	ADJ
inlawrev-29046	191	12	determination	determination	NOUN
inlawrev-29046	191	13	to	to	PART
inlawrev-29046	191	14	deny	deny	VERB
inlawrev-29046	191	15	the	the	DET
inlawrev-29046	191	16	petition	petition	NOUN
inlawrev-29046	191	17	.	.	PUNCT
inlawrev-29046	192	1	”58	”58	PROPN
inlawrev-29046	193	1	according	accord	VERB
inlawrev-29046	193	2	to	to	ADP
inlawrev-29046	193	3	the	the	DET
inlawrev-29046	193	4	tax	tax	NOUN
inlawrev-29046	193	5	court	court	NOUN
inlawrev-29046	193	6	,	,	PUNCT
inlawrev-29046	193	7	the	the	DET
inlawrev-29046	193	8	ibtr	ibtr	VERB
inlawrev-29046	193	9	’s	’s	PART
inlawrev-29046	193	10	order	order	NOUN
inlawrev-29046	193	11	dismissing	dismiss	VERB
inlawrev-29046	193	12	the	the	DET
inlawrev-29046	193	13	appeal	appeal	NOUN
inlawrev-29046	193	14	it	it	PRON
inlawrev-29046	193	15	issued	issue	VERB
inlawrev-29046	193	16	on	on	ADP
inlawrev-29046	193	17	december	december	PROPN
inlawrev-29046	193	18	22	22	NUM
inlawrev-29046	193	19	,	,	PUNCT
inlawrev-29046	193	20	2021	2021	NUM
inlawrev-29046	193	21	,	,	PUNCT
inlawrev-29046	193	22	constituted	constitute	VERB
inlawrev-29046	193	23	an	an	DET
inlawrev-29046	193	24	appealable	appealable	ADJ
inlawrev-29046	193	25	final	final	ADJ
inlawrev-29046	193	26	determination	determination	NOUN
inlawrev-29046	193	27	.	.	PUNCT
inlawrev-29046	194	1	pursuant	pursuant	ADJ
inlawrev-29046	194	2	to	to	ADP
inlawrev-29046	194	3	indiana	indiana	PROPN
inlawrev-29046	194	4	code	code	PROPN
inlawrev-29046	194	5	section	section	NOUN
inlawrev-29046	194	6	6	6	NUM
inlawrev-29046	194	7	-	-	SYM
inlawrev-29046	194	8	1.1	1.1	NUM
inlawrev-29046	194	9	-	-	PUNCT
inlawrev-29046	194	10	15	15	NUM
inlawrev-29046	194	11	-	-	NUM
inlawrev-29046	194	12	5(b	5(b	NUM
inlawrev-29046	194	13	)	)	PUNCT
inlawrev-29046	194	14	,	,	PUNCT
inlawrev-29046	194	15	the	the	DET
inlawrev-29046	194	16	hoas	hoas	PROPN
inlawrev-29046	194	17	had	have	VERB
inlawrev-29046	194	18	forty	forty	NUM
inlawrev-29046	194	19	-	-	PUNCT
inlawrev-29046	194	20	five	five	NUM
inlawrev-29046	194	21	days	day	NOUN
inlawrev-29046	194	22	to	to	PART
inlawrev-29046	194	23	appeal	appeal	VERB
inlawrev-29046	194	24	the	the	DET
inlawrev-29046	194	25	ibtr	ibtr	NOUN
inlawrev-29046	194	26	’s	’s	PART
inlawrev-29046	194	27	december	december	PROPN
inlawrev-29046	194	28	dismissal	dismissal	NOUN
inlawrev-29046	194	29	—	—	PUNCT
inlawrev-29046	194	30	that	that	ADV
inlawrev-29046	194	31	is	is	ADV
inlawrev-29046	194	32	,	,	PUNCT
inlawrev-29046	194	33	the	the	DET
inlawrev-29046	194	34	hoas	hoas	ADJ
inlawrev-29046	194	35	’	'	PUNCT
inlawrev-29046	194	36	appeal	appeal	NOUN
inlawrev-29046	194	37	of	of	ADP
inlawrev-29046	194	38	the	the	DET
inlawrev-29046	194	39	dismissal	dismissal	NOUN
inlawrev-29046	194	40	was	be	AUX
inlawrev-29046	194	41	due	due	ADJ
inlawrev-29046	194	42	on	on	ADP
inlawrev-29046	194	43	or	or	CCONJ
inlawrev-29046	194	44	before	before	ADP
inlawrev-29046	194	45	february	february	PROPN
inlawrev-29046	194	46	7	7	NUM
inlawrev-29046	194	47	,	,	PUNCT
inlawrev-29046	194	48	2022	2022	NUM
inlawrev-29046	194	49	.	.	PUNCT
inlawrev-29046	195	1	as	as	SCONJ
inlawrev-29046	195	2	the	the	DET
inlawrev-29046	195	3	tax	tax	NOUN
inlawrev-29046	195	4	court	court	NOUN
inlawrev-29046	195	5	correctly	correctly	ADV
inlawrev-29046	195	6	noted	note	VERB
inlawrev-29046	195	7	,	,	PUNCT
inlawrev-29046	195	8	a	a	DET
inlawrev-29046	195	9	party	party	NOUN
inlawrev-29046	195	10	’s	’s	PART
inlawrev-29046	195	11	request	request	NOUN
inlawrev-29046	195	12	for	for	ADP
inlawrev-29046	195	13	rehearing	rehearing	NOUN
inlawrev-29046	195	14	does	do	AUX
inlawrev-29046	195	15	not	not	PART
inlawrev-29046	195	16	extend	extend	VERB
inlawrev-29046	195	17	the	the	DET
inlawrev-29046	195	18	time	time	NOUN
inlawrev-29046	195	19	by	by	ADP
inlawrev-29046	195	20	which	which	PRON
inlawrev-29046	195	21	it	it	PRON
inlawrev-29046	195	22	must	must	AUX
inlawrev-29046	195	23	file	file	VERB
inlawrev-29046	195	24	a	a	DET
inlawrev-29046	195	25	petition	petition	NOUN
inlawrev-29046	195	26	for	for	ADP
inlawrev-29046	195	27	judicial	judicial	ADJ
inlawrev-29046	195	28	review	review	NOUN
inlawrev-29046	195	29	unless	unless	SCONJ
inlawrev-29046	195	30	the	the	DET
inlawrev-29046	195	31	rehearing	rehear	VERB
inlawrev-29046	195	32	request	request	NOUN
inlawrev-29046	195	33	is	be	AUX
inlawrev-29046	195	34	granted.59	granted.59	VERB
inlawrev-29046	195	35	accordingly	accordingly	ADV
inlawrev-29046	195	36	,	,	PUNCT
inlawrev-29046	195	37	the	the	DET
inlawrev-29046	195	38	hoas	hoas	NOUN
inlawrev-29046	195	39	’	'	PUNCT
inlawrev-29046	195	40	deadline	deadline	NOUN
inlawrev-29046	195	41	for	for	ADP
inlawrev-29046	195	42	appealing	appeal	VERB
inlawrev-29046	195	43	the	the	DET
inlawrev-29046	195	44	ibtr	ibtr	NOUN
inlawrev-29046	195	45	’s	’s	PART
inlawrev-29046	195	46	december	december	PROPN
inlawrev-29046	195	47	2021	2021	NUM
inlawrev-29046	195	48	dismissal	dismissal	NOUN
inlawrev-29046	195	49	order	order	NOUN
inlawrev-29046	195	50	was	be	AUX
inlawrev-29046	195	51	february	february	PROPN
inlawrev-29046	195	52	7	7	NUM
inlawrev-29046	195	53	,	,	PUNCT
inlawrev-29046	195	54	2022	2022	NUM
inlawrev-29046	195	55	—	—	PUNCT
inlawrev-29046	195	56	that	that	ADV
inlawrev-29046	195	57	is	is	ADV
inlawrev-29046	195	58	,	,	PUNCT
inlawrev-29046	195	59	the	the	DET
inlawrev-29046	195	60	date	date	NOUN
inlawrev-29046	195	61	on	on	ADP
inlawrev-29046	195	62	which	which	PRON
inlawrev-29046	195	63	the	the	DET
inlawrev-29046	195	64	hoas	hoas	NOUN
inlawrev-29046	195	65	,	,	PUNCT
inlawrev-29046	195	66	in	in	ADP
inlawrev-29046	195	67	—	—	PUNCT
inlawrev-29046	195	68	—	—	PUNCT
inlawrev-29046	195	69	—	—	PUNCT
inlawrev-29046	195	70	—	—	PUNCT
inlawrev-29046	195	71	—	—	PUNCT
inlawrev-29046	195	72	—	—	PUNCT
inlawrev-29046	195	73	—	—	PUNCT
inlawrev-29046	195	74	—	—	PUNCT
inlawrev-29046	195	75	—	—	PUNCT
inlawrev-29046	195	76	—	—	PUNCT
inlawrev-29046	195	77	—	—	PUNCT
inlawrev-29046	195	78	—	—	PUNCT
inlawrev-29046	195	79	—	—	PUNCT
inlawrev-29046	195	80	—	—	PUNCT
inlawrev-29046	195	81	—	—	PUNCT
inlawrev-29046	195	82	—	—	PUNCT
inlawrev-29046	195	83	—	—	PUNCT
inlawrev-29046	195	84	—	—	PUNCT
inlawrev-29046	195	85	—	—	PUNCT
inlawrev-29046	195	86	—	—	PUNCT
inlawrev-29046	195	87	—	—	PUNCT
inlawrev-29046	195	88	—	—	PUNCT
inlawrev-29046	195	89	—	—	PUNCT
inlawrev-29046	195	90	—	—	PUNCT
inlawrev-29046	195	91	—	—	PUNCT
inlawrev-29046	195	92	—	—	PUNCT
inlawrev-29046	195	93	—	—	PUNCT
inlawrev-29046	195	94	—	—	PUNCT
inlawrev-29046	195	95	—	—	PUNCT
inlawrev-29046	195	96	55	55	NUM
inlawrev-29046	195	97	.	.	PUNCT
inlawrev-29046	196	1	i	i	PRON
inlawrev-29046	196	2	d.	d.	PROPN
inlawrev-29046	196	3	56	56	NUM
inlawrev-29046	196	4	.	.	PUNCT
inlawrev-29046	197	1	i	i	PRON
inlawrev-29046	197	2	d.	d.	PROPN
inlawrev-29046	197	3	57	57	NUM
inlawrev-29046	197	4	.	.	PUNCT
inlawrev-29046	198	1	i	i	PRON
inlawrev-29046	198	2	d.	d.	PROPN
inlawrev-29046	198	3	at	at	ADP
inlawrev-29046	198	4	244	244	NUM
inlawrev-29046	198	5	.	.	PUNCT
inlawrev-29046	199	1	58	58	NUM
inlawrev-29046	199	2	.	.	PUNCT
inlawrev-29046	200	1	see	see	VERB
inlawrev-29046	200	2	i.c	i.c	PROPN
inlawrev-29046	200	3	.	.	PROPN
inlawrev-29046	200	4	6	6	NUM
inlawrev-29046	200	5	-	-	SYM
inlawrev-29046	200	6	1.1	1.1	NUM
inlawrev-29046	200	7	-	-	PUNCT
inlawrev-29046	200	8	15	15	NUM
inlawrev-29046	200	9	-	-	PUNCT
inlawrev-29046	200	10	5(a	5(a	NUM
inlawrev-29046	200	11	)	)	PUNCT
inlawrev-29046	200	12	(	(	PUNCT
inlawrev-29046	200	13	2021	2021	NUM
inlawrev-29046	200	14	)	)	PUNCT
inlawrev-29046	200	15	.	.	PUNCT
inlawrev-29046	201	1	59	59	NUM
inlawrev-29046	201	2	.	.	PUNCT
inlawrev-29046	202	1	muir	muir	PROPN
inlawrev-29046	202	2	woods	woods	PROPN
inlawrev-29046	202	3	ii	ii	PROPN
inlawrev-29046	202	4	,	,	PUNCT
inlawrev-29046	202	5	225	225	NUM
inlawrev-29046	202	6	n.e.3d	n.e.3d	NUM
inlawrev-29046	202	7	at	at	ADP
inlawrev-29046	202	8	243	243	NUM
inlawrev-29046	202	9	(	(	PUNCT
inlawrev-29046	202	10	citing	cite	VERB
inlawrev-29046	202	11	i.c.§	i.c.§	PROPN
inlawrev-29046	202	12	6	6	NUM
inlawrev-29046	202	13	-	-	SYM
inlawrev-29046	202	14	1.1	1.1	NUM
inlawrev-29046	202	15	-	-	PUNCT
inlawrev-29046	202	16	15	15	NUM
inlawrev-29046	202	17	-	-	PUNCT
inlawrev-29046	202	18	5(a	5(a	NUM
inlawrev-29046	202	19	)	)	PUNCT
inlawrev-29046	202	20	(	(	PUNCT
inlawrev-29046	202	21	2021	2021	NUM
inlawrev-29046	202	22	)	)	PUNCT
inlawrev-29046	202	23	,	,	PUNCT
inlawrev-29046	202	24	which	which	PRON
inlawrev-29046	202	25	states	state	VERB
inlawrev-29046	202	26	that	that	SCONJ
inlawrev-29046	202	27	“	"	PUNCT
inlawrev-29046	202	28	[	[	X
inlawrev-29046	202	29	a	a	X
inlawrev-29046	202	30	]	]	X
inlawrev-29046	202	31	petition	petition	NOUN
inlawrev-29046	202	32	for	for	ADP
inlawrev-29046	202	33	a	a	DET
inlawrev-29046	202	34	rehearing	rehearing	NOUN
inlawrev-29046	202	35	does	do	AUX
inlawrev-29046	202	36	not	not	PART
inlawrev-29046	202	37	toll	toll	VERB
inlawrev-29046	202	38	the	the	DET
inlawrev-29046	202	39	time	time	NOUN
inlawrev-29046	202	40	in	in	ADP
inlawrev-29046	202	41	which	which	PRON
inlawrev-29046	202	42	to	to	PART
inlawrev-29046	202	43	file	file	VERB
inlawrev-29046	202	44	a	a	DET
inlawrev-29046	202	45	petition	petition	NOUN
inlawrev-29046	202	46	for	for	ADP
inlawrev-29046	202	47	judicial	judicial	ADJ
inlawrev-29046	202	48	review	review	NOUN
inlawrev-29046	202	49	unless	unless	SCONJ
inlawrev-29046	202	50	the	the	DET
inlawrev-29046	202	51	petition	petition	NOUN
inlawrev-29046	202	52	for	for	ADP
inlawrev-29046	202	53	rehearing	rehear	VERB
inlawrev-29046	202	54	is	be	AUX
inlawrev-29046	202	55	granted	grant	VERB
inlawrev-29046	202	56	”	"	PUNCT
inlawrev-29046	202	57	(	(	PUNCT
inlawrev-29046	202	58	emphasis	emphasis	NOUN
inlawrev-29046	202	59	added	add	VERB
inlawrev-29046	202	60	)	)	PUNCT
inlawrev-29046	202	61	)	)	PUNCT
inlawrev-29046	202	62	.	.	PUNCT
inlawrev-29046	203	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	203	2	253405831_inlr-58-4_text.indd	253405831_inlr-58-4_text.indd	NUM
inlawrev-29046	203	3	253	253	NUM
inlawrev-29046	203	4	5/13/25	5/13/25	NUM
inlawrev-29046	203	5	4:51	4:51	NUM
inlawrev-29046	203	6	 	 	SPACE
inlawrev-29046	203	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	203	8	4:51	4:51	NUM
inlawrev-29046	203	9	 	 	SPACE
inlawrev-29046	203	10	pm	pm	NOUN
inlawrev-29046	203	11	indiana	indiana	PROPN
inlawrev-29046	203	12	law	law	PROPN
inlawrev-29046	203	13	review	review	NOUN
inlawrev-29046	204	1	[	[	X
inlawrev-29046	204	2	vol	vol	NOUN
inlawrev-29046	204	3	.	.	PUNCT
inlawrev-29046	205	1	58:923	58:923	NUM
inlawrev-29046	205	2	930	930	NUM
inlawrev-29046	205	3	fact	fact	NOUN
inlawrev-29046	205	4	,	,	PUNCT
inlawrev-29046	205	5	filed	file	VERB
inlawrev-29046	205	6	their	their	PRON
inlawrev-29046	205	7	appeal	appeal	NOUN
inlawrev-29046	205	8	to	to	ADP
inlawrev-29046	205	9	the	the	DET
inlawrev-29046	205	10	tax	tax	NOUN
inlawrev-29046	205	11	court	court	NOUN
inlawrev-29046	205	12	.	.	PUNCT
inlawrev-29046	206	1	the	the	DET
inlawrev-29046	206	2	ibtr	ibtr	ADJ
inlawrev-29046	206	3	did	do	AUX
inlawrev-29046	206	4	not	not	PART
inlawrev-29046	206	5	decide	decide	VERB
inlawrev-29046	206	6	to	to	PART
inlawrev-29046	206	7	grant	grant	VERB
inlawrev-29046	206	8	the	the	DET
inlawrev-29046	206	9	rehearing	rehearing	NOUN
inlawrev-29046	206	10	within	within	ADP
inlawrev-29046	206	11	the	the	DET
inlawrev-29046	206	12	statutorily	statutorily	ADV
inlawrev-29046	206	13	mandated	mandate	VERB
inlawrev-29046	206	14	fifteen	fifteen	NUM
inlawrev-29046	206	15	-	-	PUNCT
inlawrev-29046	206	16	day	day	NOUN
inlawrev-29046	206	17	period	period	NOUN
inlawrev-29046	206	18	,	,	PUNCT
inlawrev-29046	206	19	thereby	thereby	ADV
inlawrev-29046	206	20	rendering	render	VERB
inlawrev-29046	206	21	that	that	DET
inlawrev-29046	206	22	omission	omission	NOUN
inlawrev-29046	206	23	itself	itself	PRON
inlawrev-29046	206	24	an	an	DET
inlawrev-29046	206	25	appealable	appealable	ADJ
inlawrev-29046	206	26	final	final	ADJ
inlawrev-29046	206	27	determination	determination	NOUN
inlawrev-29046	206	28	.	.	PUNCT
inlawrev-29046	207	1	therefore	therefore	ADV
inlawrev-29046	207	2	,	,	PUNCT
inlawrev-29046	207	3	because	because	SCONJ
inlawrev-29046	207	4	the	the	DET
inlawrev-29046	207	5	ibtr	ibtr	NOUN
inlawrev-29046	207	6	had	have	AUX
inlawrev-29046	207	7	not	not	PART
inlawrev-29046	207	8	granted	grant	VERB
inlawrev-29046	207	9	the	the	DET
inlawrev-29046	207	10	rehearing	rehearing	NOUN
inlawrev-29046	207	11	within	within	ADP
inlawrev-29046	207	12	the	the	DET
inlawrev-29046	207	13	statutorily	statutorily	ADV
inlawrev-29046	207	14	mandated	mandate	VERB
inlawrev-29046	207	15	fifteen	fifteen	NUM
inlawrev-29046	207	16	-	-	PUNCT
inlawrev-29046	207	17	day	day	NOUN
inlawrev-29046	207	18	period	period	NOUN
inlawrev-29046	207	19	,	,	PUNCT
inlawrev-29046	207	20	and	and	CCONJ
inlawrev-29046	207	21	because	because	SCONJ
inlawrev-29046	207	22	a	a	DET
inlawrev-29046	207	23	mere	mere	ADJ
inlawrev-29046	207	24	request	request	NOUN
inlawrev-29046	207	25	for	for	ADP
inlawrev-29046	207	26	rehearing	rehearing	NOUN
inlawrev-29046	207	27	did	do	AUX
inlawrev-29046	207	28	not	not	PART
inlawrev-29046	207	29	toll	toll	VERB
inlawrev-29046	207	30	the	the	DET
inlawrev-29046	207	31	period	period	NOUN
inlawrev-29046	207	32	in	in	ADP
inlawrev-29046	207	33	which	which	PRON
inlawrev-29046	207	34	the	the	DET
inlawrev-29046	207	35	hoas	hoas	PROPN
inlawrev-29046	207	36	needed	need	VERB
inlawrev-29046	207	37	to	to	PART
inlawrev-29046	207	38	file	file	VERB
inlawrev-29046	207	39	their	their	PRON
inlawrev-29046	207	40	original	original	ADJ
inlawrev-29046	207	41	tax	tax	NOUN
inlawrev-29046	207	42	appeal	appeal	NOUN
inlawrev-29046	207	43	with	with	ADP
inlawrev-29046	207	44	the	the	DET
inlawrev-29046	207	45	tax	tax	NOUN
inlawrev-29046	207	46	court	court	NOUN
inlawrev-29046	207	47	,	,	PUNCT
inlawrev-29046	207	48	the	the	DET
inlawrev-29046	207	49	hoas	hoas	PROPN
inlawrev-29046	207	50	had	have	VERB
inlawrev-29046	207	51	no	no	DET
inlawrev-29046	207	52	statutorily	statutorily	ADV
inlawrev-29046	207	53	mandated	mandate	VERB
inlawrev-29046	207	54	choice	choice	NOUN
inlawrev-29046	207	55	but	but	SCONJ
inlawrev-29046	207	56	to	to	PART
inlawrev-29046	207	57	file	file	VERB
inlawrev-29046	207	58	their	their	PRON
inlawrev-29046	207	59	appeal	appeal	NOUN
inlawrev-29046	207	60	on	on	ADP
inlawrev-29046	207	61	february	february	PROPN
inlawrev-29046	207	62	7	7	NUM
inlawrev-29046	207	63	,	,	PUNCT
inlawrev-29046	207	64	2022	2022	NUM
inlawrev-29046	207	65	,	,	PUNCT
inlawrev-29046	207	66	the	the	DET
inlawrev-29046	207	67	appeal	appeal	NOUN
inlawrev-29046	207	68	deadline	deadline	NOUN
inlawrev-29046	207	69	date	date	NOUN
inlawrev-29046	207	70	.	.	PUNCT
inlawrev-29046	208	1	according	accord	VERB
inlawrev-29046	208	2	to	to	ADP
inlawrev-29046	208	3	indiana	indiana	PROPN
inlawrev-29046	208	4	code	code	PROPN
inlawrev-29046	208	5	section	section	NOUN
inlawrev-29046	208	6	6	6	NUM
inlawrev-29046	208	7	-	-	SYM
inlawrev-29046	208	8	1.1	1.1	NUM
inlawrev-29046	208	9	-	-	PUNCT
inlawrev-29046	208	10	15	15	NUM
inlawrev-29046	208	11	-	-	PUNCT
inlawrev-29046	208	12	5(a	5(a	NUM
inlawrev-29046	208	13	)	)	PUNCT
inlawrev-29046	208	14	,	,	PUNCT
inlawrev-29046	208	15	“	"	PUNCT
inlawrev-29046	208	16	granting	grant	VERB
inlawrev-29046	208	17	”	"	PUNCT
inlawrev-29046	208	18	a	a	DET
inlawrev-29046	208	19	motion	motion	NOUN
inlawrev-29046	208	20	to	to	PART
inlawrev-29046	208	21	rehear	rehear	VERB
inlawrev-29046	208	22	an	an	DET
inlawrev-29046	208	23	otherwise	otherwise	ADV
inlawrev-29046	208	24	appealable	appealable	ADJ
inlawrev-29046	208	25	final	final	ADJ
inlawrev-29046	208	26	determination	determination	NOUN
inlawrev-29046	208	27	eliminates	eliminate	VERB
inlawrev-29046	208	28	that	that	DET
inlawrev-29046	208	29	determination	determination	NOUN
inlawrev-29046	208	30	’s	’s	PART
inlawrev-29046	208	31	appealability	appealability	NOUN
inlawrev-29046	208	32	and	and	CCONJ
inlawrev-29046	208	33	renews	renew	VERB
inlawrev-29046	208	34	the	the	DET
inlawrev-29046	208	35	administrative	administrative	ADJ
inlawrev-29046	208	36	review	review	NOUN
inlawrev-29046	208	37	process	process	NOUN
inlawrev-29046	208	38	that	that	PRON
inlawrev-29046	208	39	leads	lead	VERB
inlawrev-29046	208	40	to	to	ADP
inlawrev-29046	208	41	a	a	DET
inlawrev-29046	208	42	new	new	ADJ
inlawrev-29046	208	43	superseding	supersede	VERB
inlawrev-29046	208	44	appealable	appealable	ADJ
inlawrev-29046	208	45	final	final	ADJ
inlawrev-29046	208	46	determination	determination	NOUN
inlawrev-29046	208	47	.	.	PUNCT
inlawrev-29046	209	1	according	accord	VERB
inlawrev-29046	209	2	to	to	ADP
inlawrev-29046	209	3	that	that	DET
inlawrev-29046	209	4	same	same	ADJ
inlawrev-29046	209	5	section	section	NOUN
inlawrev-29046	209	6	,	,	PUNCT
inlawrev-29046	209	7	section	section	NOUN
inlawrev-29046	209	8	5(a	5(a	NUM
inlawrev-29046	209	9	)	)	PUNCT
inlawrev-29046	209	10	,	,	PUNCT
inlawrev-29046	209	11	taking	take	VERB
inlawrev-29046	209	12	a	a	DET
inlawrev-29046	209	13	motion	motion	NOUN
inlawrev-29046	209	14	to	to	PART
inlawrev-29046	209	15	rehear	rehear	VERB
inlawrev-29046	209	16	an	an	DET
inlawrev-29046	209	17	appealable	appealable	ADJ
inlawrev-29046	209	18	final	final	ADJ
inlawrev-29046	209	19	determination	determination	NOUN
inlawrev-29046	209	20	“	"	PUNCT
inlawrev-29046	209	21	under	under	ADP
inlawrev-29046	209	22	advisement	advisement	NOUN
inlawrev-29046	209	23	”	"	PUNCT
inlawrev-29046	209	24	does	do	AUX
inlawrev-29046	209	25	not	not	PART
inlawrev-29046	209	26	affect	affect	VERB
inlawrev-29046	209	27	the	the	DET
inlawrev-29046	209	28	appealability	appealability	NOUN
inlawrev-29046	209	29	of	of	ADP
inlawrev-29046	209	30	that	that	DET
inlawrev-29046	209	31	determination	determination	NOUN
inlawrev-29046	209	32	.	.	PUNCT
inlawrev-29046	210	1	granting	grant	VERB
inlawrev-29046	210	2	a	a	DET
inlawrev-29046	210	3	rehearing	rehear	VERB
inlawrev-29046	210	4	motion	motion	NOUN
inlawrev-29046	210	5	or	or	CCONJ
inlawrev-29046	210	6	taking	take	VERB
inlawrev-29046	210	7	the	the	DET
inlawrev-29046	210	8	rehearing	rehear	VERB
inlawrev-29046	210	9	motion	motion	NOUN
inlawrev-29046	210	10	under	under	ADP
inlawrev-29046	210	11	advisement	advisement	NOUN
inlawrev-29046	210	12	is	be	AUX
inlawrev-29046	210	13	not	not	PART
inlawrev-29046	210	14	the	the	DET
inlawrev-29046	210	15	same	same	ADJ
inlawrev-29046	210	16	judicial	judicial	ADJ
inlawrev-29046	210	17	action	action	NOUN
inlawrev-29046	210	18	per	per	ADP
inlawrev-29046	210	19	the	the	DET
inlawrev-29046	210	20	statute	statute	NOUN
inlawrev-29046	210	21	’s	’s	PART
inlawrev-29046	210	22	verbiage	verbiage	NOUN
inlawrev-29046	210	23	.	.	PUNCT
inlawrev-29046	211	1	the	the	DET
inlawrev-29046	211	2	tax	tax	NOUN
inlawrev-29046	211	3	court	court	NOUN
inlawrev-29046	211	4	mistakenly	mistakenly	ADV
inlawrev-29046	211	5	equated	equate	VERB
inlawrev-29046	211	6	them	they	PRON
inlawrev-29046	211	7	and	and	CCONJ
inlawrev-29046	211	8	did	do	VERB
inlawrev-29046	211	9	so	so	ADV
inlawrev-29046	211	10	without	without	ADP
inlawrev-29046	211	11	citing	cite	VERB
inlawrev-29046	211	12	any	any	DET
inlawrev-29046	211	13	legal	legal	ADJ
inlawrev-29046	211	14	authority	authority	NOUN
inlawrev-29046	211	15	.	.	PUNCT
inlawrev-29046	212	1	the	the	DET
inlawrev-29046	212	2	hoas	hoas	PROPN
inlawrev-29046	212	3	correctly	correctly	ADV
inlawrev-29046	212	4	realized	realize	VERB
inlawrev-29046	212	5	the	the	DET
inlawrev-29046	212	6	lack	lack	NOUN
inlawrev-29046	212	7	of	of	ADP
inlawrev-29046	212	8	statutory	statutory	ADJ
inlawrev-29046	212	9	equivalence	equivalence	NOUN
inlawrev-29046	212	10	between	between	ADP
inlawrev-29046	212	11	granting	grant	VERB
inlawrev-29046	212	12	a	a	DET
inlawrev-29046	212	13	rehearing	rehear	VERB
inlawrev-29046	212	14	motion	motion	NOUN
inlawrev-29046	212	15	and	and	CCONJ
inlawrev-29046	212	16	merely	merely	ADV
inlawrev-29046	212	17	taking	take	VERB
inlawrev-29046	212	18	it	it	PRON
inlawrev-29046	212	19	under	under	ADP
inlawrev-29046	212	20	advisement	advisement	NOUN
inlawrev-29046	212	21	and	and	CCONJ
inlawrev-29046	212	22	,	,	PUNCT
inlawrev-29046	212	23	in	in	ADP
inlawrev-29046	212	24	a	a	DET
inlawrev-29046	212	25	timely	timely	ADJ
inlawrev-29046	212	26	manner	manner	NOUN
inlawrev-29046	212	27	,	,	PUNCT
inlawrev-29046	212	28	filed	file	VERB
inlawrev-29046	212	29	its	its	PRON
inlawrev-29046	212	30	appeal	appeal	NOUN
inlawrev-29046	212	31	challenging	challenge	VERB
inlawrev-29046	212	32	the	the	DET
inlawrev-29046	212	33	ibtr	ibtr	NOUN
inlawrev-29046	212	34	’s	’s	PART
inlawrev-29046	212	35	appealable	appealable	ADJ
inlawrev-29046	212	36	dismissal	dismissal	NOUN
inlawrev-29046	212	37	determination	determination	NOUN
inlawrev-29046	212	38	.	.	PUNCT
inlawrev-29046	213	1	accordingly	accordingly	ADV
inlawrev-29046	213	2	,	,	PUNCT
inlawrev-29046	213	3	it	it	PRON
inlawrev-29046	213	4	appears	appear	VERB
inlawrev-29046	213	5	that	that	SCONJ
inlawrev-29046	213	6	the	the	DET
inlawrev-29046	213	7	tax	tax	NOUN
inlawrev-29046	213	8	court	court	NOUN
inlawrev-29046	213	9	erroneously	erroneously	ADV
inlawrev-29046	213	10	dismissed	dismiss	VERB
inlawrev-29046	213	11	the	the	DET
inlawrev-29046	213	12	hoas	hoas	NOUN
inlawrev-29046	213	13	’	'	PUNCT
inlawrev-29046	213	14	statutorily	statutorily	ADV
inlawrev-29046	213	15	valid	valid	ADJ
inlawrev-29046	213	16	appeal	appeal	NOUN
inlawrev-29046	213	17	in	in	ADP
inlawrev-29046	213	18	ruling	rule	VERB
inlawrev-29046	213	19	in	in	ADP
inlawrev-29046	213	20	the	the	DET
inlawrev-29046	213	21	assessor	assessor	NOUN
inlawrev-29046	213	22	’s	’s	PART
inlawrev-29046	213	23	favor	favor	NOUN
inlawrev-29046	213	24	.	.	PUNCT
inlawrev-29046	214	1	2	2	X
inlawrev-29046	214	2	.	.	X
inlawrev-29046	214	3	slatten	slatten	VERB
inlawrev-29046	214	4	v.	v.	PROPN
inlawrev-29046	214	5	hamilton	hamilton	PROPN
inlawrev-29046	214	6	county	county	PROPN
inlawrev-29046	214	7	assessor.60	assessor.60	PROPN
inlawrev-29046	214	8	—	—	PUNCT
inlawrev-29046	214	9	the	the	DET
inlawrev-29046	214	10	issue	issue	NOUN
inlawrev-29046	214	11	before	before	SCONJ
inlawrev-29046	214	12	the	the	DET
inlawrev-29046	214	13	tax	tax	NOUN
inlawrev-29046	214	14	court	court	NOUN
inlawrev-29046	214	15	was	be	AUX
inlawrev-29046	214	16	whether	whether	SCONJ
inlawrev-29046	214	17	the	the	DET
inlawrev-29046	214	18	ibtr	ibtr	VERB
inlawrev-29046	214	19	correctly	correctly	ADV
inlawrev-29046	214	20	interpreted	interpret	VERB
inlawrev-29046	214	21	the	the	DET
inlawrev-29046	214	22	property	property	NOUN
inlawrev-29046	214	23	tax	tax	NOUN
inlawrev-29046	214	24	statute	statute	NOUN
inlawrev-29046	214	25	governing	govern	VERB
inlawrev-29046	214	26	the	the	DET
inlawrev-29046	214	27	standard	standard	ADJ
inlawrev-29046	214	28	homestead	homestead	NOUN
inlawrev-29046	214	29	deduction61	deduction61	NOUN
inlawrev-29046	214	30	to	to	PART
inlawrev-29046	214	31	require	require	VERB
inlawrev-29046	214	32	that	that	SCONJ
inlawrev-29046	214	33	an	an	DET
inlawrev-29046	214	34	individual	individual	ADJ
inlawrev-29046	214	35	purchasing	purchase	VERB
inlawrev-29046	214	36	residential	residential	ADJ
inlawrev-29046	214	37	real	real	ADJ
inlawrev-29046	214	38	property	property	NOUN
inlawrev-29046	214	39	under	under	ADP
inlawrev-29046	214	40	a	a	DET
inlawrev-29046	214	41	contract	contract	NOUN
inlawrev-29046	214	42	record	record	NOUN
inlawrev-29046	214	43	a	a	DET
inlawrev-29046	214	44	memorandum	memorandum	NOUN
inlawrev-29046	214	45	of	of	ADP
inlawrev-29046	214	46	contract	contract	NOUN
inlawrev-29046	214	47	with	with	ADP
inlawrev-29046	214	48	the	the	DET
inlawrev-29046	214	49	county	county	NOUN
inlawrev-29046	214	50	recorder	recorder	NOUN
inlawrev-29046	214	51	’s	’s	PART
inlawrev-29046	214	52	office	office	NOUN
inlawrev-29046	214	53	by	by	ADP
inlawrev-29046	214	54	december	december	PROPN
inlawrev-29046	214	55	31	31	NUM
inlawrev-29046	214	56	of	of	ADP
inlawrev-29046	214	57	the	the	DET
inlawrev-29046	214	58	assessment	assessment	NOUN
inlawrev-29046	214	59	year	year	NOUN
inlawrev-29046	214	60	to	to	PART
inlawrev-29046	214	61	qualify	qualify	VERB
inlawrev-29046	214	62	for	for	ADP
inlawrev-29046	214	63	the	the	DET
inlawrev-29046	214	64	deduction.62	deduction.62	NOUN
inlawrev-29046	214	65	on	on	ADP
inlawrev-29046	214	66	december	december	PROPN
inlawrev-29046	214	67	31	31	NUM
inlawrev-29046	214	68	,	,	PUNCT
inlawrev-29046	214	69	2020	2020	NUM
inlawrev-29046	214	70	,	,	PUNCT
inlawrev-29046	214	71	the	the	DET
inlawrev-29046	214	72	taxpayer	taxpayer	NOUN
inlawrev-29046	214	73	,	,	PUNCT
inlawrev-29046	214	74	pamela	pamela	PROPN
inlawrev-29046	214	75	slatten	slatten	PROPN
inlawrev-29046	214	76	(	(	PUNCT
inlawrev-29046	214	77	“	"	PUNCT
inlawrev-29046	214	78	slatten	slatten	NOUN
inlawrev-29046	214	79	”	"	PUNCT
inlawrev-29046	214	80	)	)	PUNCT
inlawrev-29046	214	81	,	,	PUNCT
inlawrev-29046	214	82	contracted	contract	VERB
inlawrev-29046	214	83	to	to	PART
inlawrev-29046	214	84	purchase	purchase	VERB
inlawrev-29046	214	85	a	a	DET
inlawrev-29046	214	86	home	home	NOUN
inlawrev-29046	214	87	in	in	ADP
inlawrev-29046	214	88	carmel	carmel	PROPN
inlawrev-29046	214	89	,	,	PUNCT
inlawrev-29046	214	90	indiana	indiana	PROPN
inlawrev-29046	214	91	that	that	SCONJ
inlawrev-29046	214	92	she	she	PRON
inlawrev-29046	214	93	had	have	AUX
inlawrev-29046	214	94	lived	live	VERB
inlawrev-29046	214	95	in	in	ADP
inlawrev-29046	214	96	since	since	SCONJ
inlawrev-29046	214	97	october	october	PROPN
inlawrev-29046	214	98	2020.63	2020.63	NUM
inlawrev-29046	214	99	also	also	ADV
inlawrev-29046	214	100	on	on	ADP
inlawrev-29046	214	101	that	that	DET
inlawrev-29046	214	102	date	date	NOUN
inlawrev-29046	214	103	,	,	PUNCT
inlawrev-29046	214	104	she	she	PRON
inlawrev-29046	214	105	prepared	prepare	VERB
inlawrev-29046	214	106	and	and	CCONJ
inlawrev-29046	214	107	signed	sign	VERB
inlawrev-29046	214	108	an	an	DET
inlawrev-29046	214	109	application	application	NOUN
inlawrev-29046	214	110	for	for	ADP
inlawrev-29046	214	111	indiana	indiana	PROPN
inlawrev-29046	214	112	’s	’s	PART
inlawrev-29046	214	113	homestead	homestead	PROPN
inlawrev-29046	214	114	deduction	deduction	NOUN
inlawrev-29046	214	115	(	(	PUNCT
inlawrev-29046	214	116	i.e.	i.e.	X
inlawrev-29046	214	117	,	,	PUNCT
inlawrev-29046	214	118	the	the	DET
inlawrev-29046	214	119	claim	claim	NOUN
inlawrev-29046	214	120	for	for	ADP
inlawrev-29046	214	121	homestead	homestead	ADJ
inlawrev-29046	214	122	property	property	NOUN
inlawrev-29046	214	123	tax	tax	NOUN
inlawrev-29046	214	124	standard	standard	NOUN
inlawrev-29046	214	125	/	/	SYM
inlawrev-29046	214	126	supplemental	supplemental	NOUN
inlawrev-29046	214	127	deduction	deduction	NOUN
inlawrev-29046	214	128	—	—	PUNCT
inlawrev-29046	214	129	state	state	NOUN
inlawrev-29046	214	130	form	form	NOUN
inlawrev-29046	214	131	5473	5473	NUM
inlawrev-29046	214	132	[	[	X
inlawrev-29046	214	133	or	or	CCONJ
inlawrev-29046	214	134	form	form	VERB
inlawrev-29046	214	135	hc10]).64	hc10]).64	PROPN
inlawrev-29046	214	136	on	on	ADP
inlawrev-29046	214	137	january	january	PROPN
inlawrev-29046	214	138	5	5	NUM
inlawrev-29046	214	139	,	,	PUNCT
inlawrev-29046	214	140	2021	2021	NUM
inlawrev-29046	214	141	,	,	PUNCT
inlawrev-29046	214	142	slatten	slatten	VERB
inlawrev-29046	214	143	recorded	record	VERB
inlawrev-29046	214	144	a	a	DET
inlawrev-29046	214	145	memorandum	memorandum	NOUN
inlawrev-29046	214	146	of	of	ADP
inlawrev-29046	214	147	contract	contract	NOUN
inlawrev-29046	214	148	authenticating	authenticate	VERB
inlawrev-29046	214	149	her	her	PRON
inlawrev-29046	214	150	residential	residential	ADJ
inlawrev-29046	214	151	land	land	NOUN
inlawrev-29046	214	152	purchase	purchase	NOUN
inlawrev-29046	214	153	in	in	ADP
inlawrev-29046	214	154	the	the	DET
inlawrev-29046	214	155	hamilton	hamilton	PROPN
inlawrev-29046	214	156	county	county	PROPN
inlawrev-29046	214	157	auditor	auditor	NOUN
inlawrev-29046	214	158	’s	’s	PART
inlawrev-29046	214	159	office	office	NOUN
inlawrev-29046	214	160	(	(	PUNCT
inlawrev-29046	214	161	the	the	PRON
inlawrev-29046	214	162	—	—	PUNCT
inlawrev-29046	214	163	—	—	PUNCT
inlawrev-29046	214	164	—	—	PUNCT
inlawrev-29046	214	165	—	—	PUNCT
inlawrev-29046	214	166	—	—	PUNCT
inlawrev-29046	214	167	—	—	PUNCT
inlawrev-29046	214	168	—	—	PUNCT
inlawrev-29046	214	169	—	—	PUNCT
inlawrev-29046	214	170	—	—	PUNCT
inlawrev-29046	214	171	—	—	PUNCT
inlawrev-29046	214	172	—	—	PUNCT
inlawrev-29046	214	173	—	—	PUNCT
inlawrev-29046	214	174	—	—	PUNCT
inlawrev-29046	214	175	—	—	PUNCT
inlawrev-29046	214	176	—	—	PUNCT
inlawrev-29046	214	177	—	—	PUNCT
inlawrev-29046	214	178	—	—	PUNCT
inlawrev-29046	214	179	—	—	PUNCT
inlawrev-29046	214	180	—	—	PUNCT
inlawrev-29046	214	181	—	—	PUNCT
inlawrev-29046	214	182	—	—	PUNCT
inlawrev-29046	214	183	—	—	PUNCT
inlawrev-29046	214	184	—	—	PUNCT
inlawrev-29046	214	185	—	—	PUNCT
inlawrev-29046	214	186	—	—	PUNCT
inlawrev-29046	214	187	—	—	PUNCT
inlawrev-29046	214	188	—	—	PUNCT
inlawrev-29046	214	189	—	—	PUNCT
inlawrev-29046	214	190	—	—	PUNCT
inlawrev-29046	214	191	60	60	NUM
inlawrev-29046	214	192	.	.	X
inlawrev-29046	215	1	226	226	NUM
inlawrev-29046	215	2	n.e.3d	n.e.3d	NUM
inlawrev-29046	215	3	270	270	NUM
inlawrev-29046	215	4	(	(	PUNCT
inlawrev-29046	215	5	ind	ind	NOUN
inlawrev-29046	215	6	.	.	PUNCT
inlawrev-29046	216	1	t.c	t.c	PROPN
inlawrev-29046	216	2	.	.	PROPN
inlawrev-29046	216	3	2023	2023	NUM
inlawrev-29046	216	4	)	)	PUNCT
inlawrev-29046	216	5	.	.	PUNCT
inlawrev-29046	217	1	this	this	DET
inlawrev-29046	217	2	marked	mark	VERB
inlawrev-29046	217	3	judge	judge	PROPN
inlawrev-29046	217	4	justin	justin	PROPN
inlawrev-29046	217	5	mcadam	mcadam	PROPN
inlawrev-29046	217	6	’s	’s	PART
inlawrev-29046	217	7	first	first	ADJ
inlawrev-29046	217	8	ruling	ruling	NOUN
inlawrev-29046	217	9	as	as	ADP
inlawrev-29046	217	10	the	the	DET
inlawrev-29046	217	11	newly	newly	ADV
inlawrev-29046	217	12	appointed	appoint	VERB
inlawrev-29046	217	13	indiana	indiana	PROPN
inlawrev-29046	217	14	tax	tax	PROPN
inlawrev-29046	217	15	court	court	NOUN
inlawrev-29046	217	16	judge	judge	NOUN
inlawrev-29046	217	17	.	.	PUNCT
inlawrev-29046	218	1	61	61	NUM
inlawrev-29046	218	2	.	.	PUNCT
inlawrev-29046	219	1	during	during	ADP
inlawrev-29046	219	2	the	the	DET
inlawrev-29046	219	3	2020	2020	NUM
inlawrev-29046	219	4	assessment	assessment	NOUN
inlawrev-29046	219	5	year	year	NOUN
inlawrev-29046	219	6	,	,	PUNCT
inlawrev-29046	219	7	the	the	DET
inlawrev-29046	219	8	standard	standard	ADJ
inlawrev-29046	219	9	homestead	homestead	NOUN
inlawrev-29046	219	10	deduction	deduction	NOUN
inlawrev-29046	219	11	removed	remove	VERB
inlawrev-29046	219	12	from	from	ADP
inlawrev-29046	219	13	annual	annual	ADJ
inlawrev-29046	219	14	property	property	NOUN
inlawrev-29046	219	15	taxation	taxation	NOUN
inlawrev-29046	219	16	the	the	DET
inlawrev-29046	219	17	first	first	ADJ
inlawrev-29046	219	18	$	$	SYM
inlawrev-29046	219	19	45,000	45,000	NUM
inlawrev-29046	219	20	of	of	ADP
inlawrev-29046	219	21	the	the	DET
inlawrev-29046	219	22	assessed	assess	VERB
inlawrev-29046	219	23	value	value	NOUN
inlawrev-29046	219	24	of	of	ADP
inlawrev-29046	219	25	a	a	DET
inlawrev-29046	219	26	taxpayer	taxpayer	NOUN
inlawrev-29046	219	27	’s	’s	PART
inlawrev-29046	219	28	residential	residential	ADJ
inlawrev-29046	219	29	property	property	NOUN
inlawrev-29046	219	30	.	.	PUNCT
inlawrev-29046	220	1	see	see	VERB
inlawrev-29046	221	1	i.c	i.c	PROPN
inlawrev-29046	221	2	.	.	PROPN
inlawrev-29046	222	1	§	§	PROPN
inlawrev-29046	222	2	6	6	NUM
inlawrev-29046	222	3	-	-	SYM
inlawrev-29046	222	4	1.1	1.1	NUM
inlawrev-29046	222	5	-	-	PUNCT
inlawrev-29046	222	6	12	12	NUM
inlawrev-29046	222	7	-	-	PUNCT
inlawrev-29046	222	8	37(c)(2	37(c)(2	NUM
inlawrev-29046	222	9	)	)	PUNCT
inlawrev-29046	222	10	(	(	PUNCT
inlawrev-29046	222	11	2020	2020	NUM
inlawrev-29046	222	12	)	)	PUNCT
inlawrev-29046	222	13	;	;	PUNCT
inlawrev-29046	222	14	see	see	VERB
inlawrev-29046	222	15	also	also	ADV
inlawrev-29046	222	16	slatten	slatten	VERB
inlawrev-29046	222	17	,	,	PUNCT
inlawrev-29046	222	18	226	226	NUM
inlawrev-29046	222	19	n.e.3d	n.e.3d	NOUN
inlawrev-29046	222	20	at	at	ADP
inlawrev-29046	222	21	272	272	NUM
inlawrev-29046	222	22	.	.	PUNCT
inlawrev-29046	222	23	62	62	NUM
inlawrev-29046	222	24	.	.	PUNCT
inlawrev-29046	223	1	slatten	slatten	VERB
inlawrev-29046	223	2	,	,	PUNCT
inlawrev-29046	223	3	226	226	NUM
inlawrev-29046	223	4	n.e.3d	n.e.3d	NUM
inlawrev-29046	223	5	at	at	ADP
inlawrev-29046	223	6	272	272	NUM
inlawrev-29046	223	7	.	.	PUNCT
inlawrev-29046	223	8	63	63	NUM
inlawrev-29046	223	9	.	.	PUNCT
inlawrev-29046	224	1	i	i	PRON
inlawrev-29046	224	2	d.	d.	PROPN
inlawrev-29046	224	3	64	64	NUM
inlawrev-29046	224	4	.	.	PUNCT
inlawrev-29046	225	1	i	i	PRON
inlawrev-29046	225	2	d.	d.	PROPN
inlawrev-29046	225	3	see	see	VERB
inlawrev-29046	225	4	also	also	ADV
inlawrev-29046	225	5	the	the	DET
inlawrev-29046	225	6	dep’t	dep’t	NOUN
inlawrev-29046	225	7	of	of	ADP
inlawrev-29046	225	8	local	local	ADJ
inlawrev-29046	225	9	gov’t	gov’t	NUM
inlawrev-29046	225	10	fin	fin	NOUN
inlawrev-29046	225	11	.	.	PUNCT
inlawrev-29046	225	12	,	,	PUNCT
inlawrev-29046	225	13	deduction	deduction	NOUN
inlawrev-29046	225	14	forms	form	NOUN
inlawrev-29046	225	15	,	,	PUNCT
inlawrev-29046	225	16	https://www.in.gov/dlgf/	https://www.in.gov/dlgf/	PROPN
inlawrev-29046	225	17	forms	form	NOUN
inlawrev-29046	225	18	/	/	SYM
inlawrev-29046	225	19	deduction	deduction	NOUN
inlawrev-29046	225	20	-	-	PUNCT
inlawrev-29046	225	21	forms/	forms/	NUM
inlawrev-29046	225	22	[	[	NOUN
inlawrev-29046	225	23	https://perma.cc/kf87-np7n	https://perma.cc/kf87-np7n	NUM
inlawrev-29046	225	24	]	]	X
inlawrev-29046	225	25	(	(	PUNCT
inlawrev-29046	225	26	providing	provide	VERB
inlawrev-29046	225	27	state	state	NOUN
inlawrev-29046	225	28	form	form	NOUN
inlawrev-29046	225	29	5473	5473	NUM
inlawrev-29046	225	30	(	(	PUNCT
inlawrev-29046	225	31	i.e.	i.e.	X
inlawrev-29046	225	32	,	,	PUNCT
inlawrev-29046	225	33	form	form	NOUN
inlawrev-29046	225	34	hc10	hc10	PROPN
inlawrev-29046	225	35	)	)	PUNCT
inlawrev-29046	225	36	)	)	PUNCT
inlawrev-29046	225	37	.	.	PUNCT
inlawrev-29046	226	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	226	2	254405831_inlr-58-4_text.indd	254405831_inlr-58-4_text.indd	NUM
inlawrev-29046	226	3	254	254	NUM
inlawrev-29046	226	4	5/13/25	5/13/25	NUM
inlawrev-29046	226	5	4:51	4:51	NUM
inlawrev-29046	226	6	 	 	SPACE
inlawrev-29046	226	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	226	8	4:51	4:51	NUM
inlawrev-29046	226	9	 	 	SPACE
inlawrev-29046	226	10	pm	pm	NOUN
inlawrev-29046	226	11	2025	2025	NUM
inlawrev-29046	226	12	]	]	PUNCT
inlawrev-29046	226	13	tax	tax	NOUN
inlawrev-29046	226	14	law	law	NOUN
inlawrev-29046	226	15	931	931	NUM
inlawrev-29046	226	16	“	"	PUNCT
inlawrev-29046	226	17	auditor	auditor	NOUN
inlawrev-29046	226	18	”	"	PUNCT
inlawrev-29046	226	19	)	)	PUNCT
inlawrev-29046	227	1	and	and	CCONJ
inlawrev-29046	227	2	filed	file	VERB
inlawrev-29046	227	3	her	she	PRON
inlawrev-29046	227	4	completed	complete	VERB
inlawrev-29046	227	5	form	form	NOUN
inlawrev-29046	227	6	hc10.65	hc10.65	ADP
inlawrev-29046	227	7	the	the	DET
inlawrev-29046	227	8	auditor	auditor	NOUN
inlawrev-29046	227	9	granted	grant	VERB
inlawrev-29046	227	10	slatten	slatten	VERB
inlawrev-29046	227	11	the	the	DET
inlawrev-29046	227	12	homestead	homestead	NOUN
inlawrev-29046	227	13	deduction	deduction	NOUN
inlawrev-29046	227	14	for	for	ADP
inlawrev-29046	227	15	the	the	DET
inlawrev-29046	227	16	2021	2021	NUM
inlawrev-29046	227	17	assessment	assessment	NOUN
inlawrev-29046	227	18	year.66	year.66	PRON
inlawrev-29046	227	19	it	it	PRON
inlawrev-29046	227	20	denied	deny	VERB
inlawrev-29046	227	21	,	,	PUNCT
inlawrev-29046	227	22	however	however	ADV
inlawrev-29046	227	23	,	,	PUNCT
inlawrev-29046	227	24	her	she	PRON
inlawrev-29046	227	25	the	the	DET
inlawrev-29046	227	26	deduction	deduction	NOUN
inlawrev-29046	227	27	for	for	ADP
inlawrev-29046	227	28	the	the	DET
inlawrev-29046	227	29	2020	2020	NUM
inlawrev-29046	227	30	assessment	assessment	NOUN
inlawrev-29046	227	31	year	year	NOUN
inlawrev-29046	227	32	because	because	SCONJ
inlawrev-29046	227	33	the	the	DET
inlawrev-29046	227	34	auditor	auditor	NOUN
inlawrev-29046	227	35	believed	believe	VERB
inlawrev-29046	227	36	that	that	SCONJ
inlawrev-29046	227	37	the	the	DET
inlawrev-29046	227	38	relevant	relevant	ADJ
inlawrev-29046	227	39	indiana	indiana	PROPN
inlawrev-29046	227	40	tax	tax	PROPN
inlawrev-29046	227	41	statute	statute	PROPN
inlawrev-29046	227	42	,	,	PUNCT
inlawrev-29046	227	43	6	6	NUM
inlawrev-29046	227	44	-	-	SYM
inlawrev-29046	227	45	1.1	1.1	NUM
inlawrev-29046	227	46	-	-	PUNCT
inlawrev-29046	227	47	12	12	NUM
inlawrev-29046	227	48	-	-	SYM
inlawrev-29046	227	49	37	37	NUM
inlawrev-29046	227	50	,	,	PUNCT
inlawrev-29046	227	51	required	require	VERB
inlawrev-29046	227	52	slatten	slatten	NOUN
inlawrev-29046	227	53	to	to	PART
inlawrev-29046	227	54	record	record	VERB
inlawrev-29046	227	55	her	her	PRON
inlawrev-29046	227	56	memorandum	memorandum	NOUN
inlawrev-29046	227	57	of	of	ADP
inlawrev-29046	227	58	contract	contract	NOUN
inlawrev-29046	227	59	by	by	ADP
inlawrev-29046	227	60	december	december	PROPN
inlawrev-29046	227	61	31	31	NUM
inlawrev-29046	227	62	,	,	PUNCT
inlawrev-29046	227	63	2020	2020	NUM
inlawrev-29046	227	64	,	,	PUNCT
inlawrev-29046	227	65	to	to	PART
inlawrev-29046	227	66	be	be	AUX
inlawrev-29046	227	67	eligible	eligible	ADJ
inlawrev-29046	227	68	for	for	ADP
inlawrev-29046	227	69	the	the	DET
inlawrev-29046	227	70	deduction	deduction	NOUN
inlawrev-29046	227	71	that	that	DET
inlawrev-29046	227	72	assessment	assessment	NOUN
inlawrev-29046	227	73	year.67	year.67	PROPN
inlawrev-29046	227	74	slatten	slatten	PROPN
inlawrev-29046	227	75	challenged	challenge	VERB
inlawrev-29046	227	76	the	the	DET
inlawrev-29046	227	77	assessor	assessor	NOUN
inlawrev-29046	227	78	’s	’s	PART
inlawrev-29046	227	79	deduction	deduction	NOUN
inlawrev-29046	227	80	denial	denial	NOUN
inlawrev-29046	227	81	for	for	ADP
inlawrev-29046	227	82	2020	2020	NUM
inlawrev-29046	227	83	to	to	ADP
inlawrev-29046	227	84	the	the	DET
inlawrev-29046	227	85	hamilton	hamilton	PROPN
inlawrev-29046	227	86	county	county	PROPN
inlawrev-29046	227	87	ptaboa.68	ptaboa.68	NOUN
inlawrev-29046	227	88	getting	get	VERB
inlawrev-29046	227	89	no	no	DET
inlawrev-29046	227	90	favorable	favorable	ADJ
inlawrev-29046	227	91	relief	relief	NOUN
inlawrev-29046	227	92	from	from	ADP
inlawrev-29046	227	93	the	the	DET
inlawrev-29046	227	94	ptaboa	ptaboa	NOUN
inlawrev-29046	227	95	,	,	PUNCT
inlawrev-29046	227	96	slatten	slatten	VERB
inlawrev-29046	227	97	appealed	appeal	VERB
inlawrev-29046	227	98	her	her	PRON
inlawrev-29046	227	99	deduction	deduction	NOUN
inlawrev-29046	227	100	’s	’s	PART
inlawrev-29046	227	101	denial	denial	NOUN
inlawrev-29046	227	102	to	to	ADP
inlawrev-29046	227	103	the	the	DET
inlawrev-29046	227	104	ibtr.69	ibtr.69	NOUN
inlawrev-29046	227	105	on	on	ADP
inlawrev-29046	227	106	february	february	PROPN
inlawrev-29046	227	107	1	1	NUM
inlawrev-29046	227	108	,	,	PUNCT
inlawrev-29046	227	109	2022	2022	NUM
inlawrev-29046	227	110	,	,	PUNCT
inlawrev-29046	227	111	the	the	DET
inlawrev-29046	227	112	ibtr	ibtr	VERB
inlawrev-29046	227	113	denied	deny	VERB
inlawrev-29046	227	114	her	her	PRON
inlawrev-29046	227	115	appeal	appeal	NOUN
inlawrev-29046	227	116	and	and	CCONJ
inlawrev-29046	227	117	ruled	rule	VERB
inlawrev-29046	227	118	in	in	ADP
inlawrev-29046	227	119	the	the	DET
inlawrev-29046	227	120	assessor	assessor	NOUN
inlawrev-29046	227	121	’s	’s	PART
inlawrev-29046	227	122	favor.70	favor.70	PROPN
inlawrev-29046	227	123	slatten	slatten	NOUN
inlawrev-29046	227	124	filed	file	VERB
inlawrev-29046	227	125	an	an	DET
inlawrev-29046	227	126	original	original	ADJ
inlawrev-29046	227	127	tax	tax	NOUN
inlawrev-29046	227	128	appeal	appeal	NOUN
inlawrev-29046	227	129	with	with	ADP
inlawrev-29046	227	130	the	the	DET
inlawrev-29046	227	131	indiana	indiana	PROPN
inlawrev-29046	227	132	tax	tax	NOUN
inlawrev-29046	227	133	court	court	NOUN
inlawrev-29046	227	134	in	in	ADP
inlawrev-29046	227	135	a	a	DET
inlawrev-29046	227	136	timely	timely	ADJ
inlawrev-29046	227	137	manner.71	manner.71	NOUN
inlawrev-29046	227	138	the	the	DET
inlawrev-29046	227	139	method	method	NOUN
inlawrev-29046	227	140	by	by	ADP
inlawrev-29046	227	141	which	which	PRON
inlawrev-29046	227	142	a	a	DET
inlawrev-29046	227	143	homeowner	homeowner	NOUN
inlawrev-29046	227	144	taxpayer	taxpayer	NOUN
inlawrev-29046	227	145	can	can	AUX
inlawrev-29046	227	146	claim	claim	VERB
inlawrev-29046	227	147	a	a	DET
inlawrev-29046	227	148	homestead	homestead	NOUN
inlawrev-29046	227	149	deduction	deduction	NOUN
inlawrev-29046	227	150	,	,	PUNCT
inlawrev-29046	227	151	which	which	PRON
inlawrev-29046	227	152	is	be	AUX
inlawrev-29046	227	153	at	at	ADP
inlawrev-29046	227	154	issue	issue	NOUN
inlawrev-29046	227	155	in	in	ADP
inlawrev-29046	227	156	this	this	DET
inlawrev-29046	227	157	case	case	NOUN
inlawrev-29046	227	158	,	,	PUNCT
inlawrev-29046	227	159	requires	require	VERB
inlawrev-29046	227	160	the	the	DET
inlawrev-29046	227	161	taxpayer	taxpayer	NOUN
inlawrev-29046	227	162	to	to	PART
inlawrev-29046	227	163	complete	complete	VERB
inlawrev-29046	227	164	and	and	CCONJ
inlawrev-29046	227	165	date	date	VERB
inlawrev-29046	227	166	the	the	DET
inlawrev-29046	227	167	homestead	homestead	NOUN
inlawrev-29046	227	168	deduction	deduction	NOUN
inlawrev-29046	227	169	application	application	NOUN
inlawrev-29046	227	170	form	form	NOUN
inlawrev-29046	227	171	(	(	PUNCT
inlawrev-29046	227	172	i.e.	i.e.	X
inlawrev-29046	227	173	,	,	PUNCT
inlawrev-29046	227	174	the	the	DET
inlawrev-29046	227	175	state	state	NOUN
inlawrev-29046	227	176	form	form	NOUN
inlawrev-29046	227	177	5473	5473	NUM
inlawrev-29046	227	178	[	[	X
inlawrev-29046	227	179	form	form	VERB
inlawrev-29046	227	180	hc10	hc10	PROPN
inlawrev-29046	227	181	]	]	PUNCT
inlawrev-29046	227	182	)	)	PUNCT
inlawrev-29046	227	183	on	on	ADP
inlawrev-29046	227	184	or	or	CCONJ
inlawrev-29046	227	185	before	before	ADP
inlawrev-29046	227	186	december	december	PROPN
inlawrev-29046	227	187	31	31	NUM
inlawrev-29046	227	188	of	of	ADP
inlawrev-29046	227	189	the	the	DET
inlawrev-29046	227	190	assessment	assessment	NOUN
inlawrev-29046	227	191	year	year	NOUN
inlawrev-29046	227	192	but	but	CCONJ
inlawrev-29046	227	193	file	file	VERB
inlawrev-29046	227	194	the	the	DET
inlawrev-29046	227	195	form	form	NOUN
inlawrev-29046	227	196	with	with	ADP
inlawrev-29046	227	197	the	the	DET
inlawrev-29046	227	198	county	county	NOUN
inlawrev-29046	227	199	auditor	auditor	NOUN
inlawrev-29046	227	200	on	on	ADP
inlawrev-29046	227	201	or	or	CCONJ
inlawrev-29046	227	202	before	before	ADP
inlawrev-29046	227	203	january	january	PROPN
inlawrev-29046	227	204	5	5	NUM
inlawrev-29046	227	205	of	of	ADP
inlawrev-29046	227	206	the	the	DET
inlawrev-29046	227	207	next	next	ADJ
inlawrev-29046	227	208	year.72	year.72	PROPN
inlawrev-29046	227	209	as	as	ADP
inlawrev-29046	227	210	a	a	DET
inlawrev-29046	227	211	part	part	NOUN
inlawrev-29046	227	212	of	of	ADP
inlawrev-29046	227	213	this	this	DET
inlawrev-29046	227	214	application	application	NOUN
inlawrev-29046	227	215	and	and	CCONJ
inlawrev-29046	227	216	approval	approval	NOUN
inlawrev-29046	227	217	process	process	NOUN
inlawrev-29046	227	218	,	,	PUNCT
inlawrev-29046	227	219	the	the	DET
inlawrev-29046	227	220	taxpayer	taxpayer	NOUN
inlawrev-29046	227	221	must	must	AUX
inlawrev-29046	227	222	establish	establish	VERB
inlawrev-29046	227	223	that	that	SCONJ
inlawrev-29046	227	224	the	the	DET
inlawrev-29046	227	225	real	real	ADJ
inlawrev-29046	227	226	property	property	NOUN
inlawrev-29046	227	227	for	for	ADP
inlawrev-29046	227	228	which	which	PRON
inlawrev-29046	227	229	he	he	PRON
inlawrev-29046	227	230	or	or	CCONJ
inlawrev-29046	227	231	she	she	PRON
inlawrev-29046	227	232	seeks	seek	VERB
inlawrev-29046	227	233	the	the	DET
inlawrev-29046	227	234	deduction	deduction	NOUN
inlawrev-29046	227	235	is	be	AUX
inlawrev-29046	227	236	his	his	PRON
inlawrev-29046	227	237	or	or	CCONJ
inlawrev-29046	227	238	her	her	PRON
inlawrev-29046	227	239	homestead	homestead	NOUN
inlawrev-29046	227	240	.	.	PUNCT
inlawrev-29046	228	1	if	if	SCONJ
inlawrev-29046	228	2	a	a	DET
inlawrev-29046	228	3	taxpayer	taxpayer	NOUN
inlawrev-29046	228	4	buys	buy	VERB
inlawrev-29046	228	5	the	the	DET
inlawrev-29046	228	6	real	real	ADJ
inlawrev-29046	228	7	property	property	NOUN
inlawrev-29046	228	8	in	in	ADP
inlawrev-29046	228	9	question	question	NOUN
inlawrev-29046	228	10	via	via	ADP
inlawrev-29046	228	11	a	a	DET
inlawrev-29046	228	12	land	land	NOUN
inlawrev-29046	228	13	contract,73	contract,73	NOUN
inlawrev-29046	228	14	he	he	PRON
inlawrev-29046	228	15	or	or	CCONJ
inlawrev-29046	228	16	she	she	PRON
inlawrev-29046	228	17	establishes	establish	VERB
inlawrev-29046	228	18	this	this	DET
inlawrev-29046	228	19	property	property	NOUN
inlawrev-29046	228	20	as	as	ADP
inlawrev-29046	228	21	a	a	DET
inlawrev-29046	228	22	qualifying	qualifying	NOUN
inlawrev-29046	228	23	homestead	homestead	NOUN
inlawrev-29046	228	24	property	property	NOUN
inlawrev-29046	228	25	by	by	ADP
inlawrev-29046	228	26	recording	record	VERB
inlawrev-29046	228	27	the	the	DET
inlawrev-29046	228	28	contract	contract	NOUN
inlawrev-29046	228	29	or	or	CCONJ
inlawrev-29046	228	30	memorandum	memorandum	NOUN
inlawrev-29046	228	31	of	of	ADP
inlawrev-29046	228	32	contract74	contract74	NOUN
inlawrev-29046	228	33	that	that	PRON
inlawrev-29046	228	34	evidences	evidence	VERB
inlawrev-29046	228	35	the	the	DET
inlawrev-29046	228	36	purchase	purchase	NOUN
inlawrev-29046	228	37	in	in	ADP
inlawrev-29046	228	38	the	the	DET
inlawrev-29046	228	39	county	county	NOUN
inlawrev-29046	228	40	recorder	recorder	NOUN
inlawrev-29046	228	41	’s	’s	PART
inlawrev-29046	228	42	office.75	office.75	ADJ
inlawrev-29046	228	43	in	in	ADP
inlawrev-29046	228	44	the	the	DET
inlawrev-29046	228	45	context	context	NOUN
inlawrev-29046	228	46	of	of	ADP
inlawrev-29046	228	47	defining	define	VERB
inlawrev-29046	228	48	what	what	PRON
inlawrev-29046	228	49	real	real	ADJ
inlawrev-29046	228	50	property	property	NOUN
inlawrev-29046	228	51	constitutes	constitute	VERB
inlawrev-29046	228	52	a	a	DET
inlawrev-29046	228	53	homestead	homestead	NOUN
inlawrev-29046	228	54	property	property	NOUN
inlawrev-29046	228	55	,	,	PUNCT
inlawrev-29046	228	56	the	the	DET
inlawrev-29046	228	57	homestead	homestead	PROPN
inlawrev-29046	228	58	deduction	deduction	NOUN
inlawrev-29046	228	59	statute	statute	NOUN
inlawrev-29046	228	60	specifies	specify	VERB
inlawrev-29046	228	61	this	this	DET
inlawrev-29046	228	62	recording	recording	NOUN
inlawrev-29046	228	63	requirement	requirement	NOUN
inlawrev-29046	228	64	in	in	ADP
inlawrev-29046	228	65	the	the	DET
inlawrev-29046	228	66	following	follow	VERB
inlawrev-29046	228	67	manner	manner	NOUN
inlawrev-29046	228	68	:	:	PUNCT
inlawrev-29046	228	69	“	"	PUNCT
inlawrev-29046	228	70	homestead	homestead	NOUN
inlawrev-29046	228	71	”	"	PUNCT
inlawrev-29046	228	72	means	mean	VERB
inlawrev-29046	228	73	an	an	DET
inlawrev-29046	228	74	individual	individual	NOUN
inlawrev-29046	228	75	’s	’s	PART
inlawrev-29046	228	76	principal	principal	ADJ
inlawrev-29046	228	77	place	place	NOUN
inlawrev-29046	228	78	of	of	ADP
inlawrev-29046	228	79	residence	residence	NOUN
inlawrev-29046	228	80	.	.	PUNCT
inlawrev-29046	228	81	.	.	PUNCT
inlawrev-29046	229	1	.	.	PUNCT
inlawrev-29046	230	1	that	that	PRON
inlawrev-29046	230	2	.	.	PUNCT
inlawrev-29046	230	3	.	.	PUNCT
inlawrev-29046	230	4	.	.	PUNCT
inlawrev-29046	231	1	the	the	DET
inlawrev-29046	231	2	individual	individual	NOUN
inlawrev-29046	231	3	is	be	AUX
inlawrev-29046	231	4	buying	buy	VERB
inlawrev-29046	231	5	under	under	ADP
inlawrev-29046	231	6	a	a	DET
inlawrev-29046	231	7	contract	contract	NOUN
inlawrev-29046	231	8	recorded	record	VERB
inlawrev-29046	231	9	in	in	ADP
inlawrev-29046	231	10	the	the	DET
inlawrev-29046	231	11	county	county	NOUN
inlawrev-29046	231	12	recorder	recorder	NOUN
inlawrev-29046	231	13	’s	’s	PART
inlawrev-29046	231	14	office	office	NOUN
inlawrev-29046	231	15	,	,	PUNCT
inlawrev-29046	231	16	or	or	CCONJ
inlawrev-29046	231	17	evidenced	evidence	VERB
inlawrev-29046	231	18	by	by	ADP
inlawrev-29046	231	19	a	a	DET
inlawrev-29046	231	20	memorandum	memorandum	NOUN
inlawrev-29046	231	21	of	of	ADP
inlawrev-29046	231	22	contract	contract	NOUN
inlawrev-29046	231	23	recorded	record	VERB
inlawrev-29046	231	24	—	—	PUNCT
inlawrev-29046	231	25	—	—	PUNCT
inlawrev-29046	231	26	—	—	PUNCT
inlawrev-29046	231	27	—	—	PUNCT
inlawrev-29046	231	28	—	—	PUNCT
inlawrev-29046	231	29	—	—	PUNCT
inlawrev-29046	231	30	—	—	PUNCT
inlawrev-29046	231	31	—	—	PUNCT
inlawrev-29046	231	32	—	—	PUNCT
inlawrev-29046	231	33	—	—	PUNCT
inlawrev-29046	231	34	—	—	PUNCT
inlawrev-29046	231	35	—	—	PUNCT
inlawrev-29046	231	36	—	—	PUNCT
inlawrev-29046	231	37	—	—	PUNCT
inlawrev-29046	231	38	—	—	PUNCT
inlawrev-29046	231	39	—	—	PUNCT
inlawrev-29046	231	40	—	—	PUNCT
inlawrev-29046	231	41	—	—	PUNCT
inlawrev-29046	231	42	—	—	PUNCT
inlawrev-29046	231	43	—	—	PUNCT
inlawrev-29046	231	44	—	—	PUNCT
inlawrev-29046	231	45	—	—	PUNCT
inlawrev-29046	231	46	—	—	PUNCT
inlawrev-29046	231	47	—	—	PUNCT
inlawrev-29046	231	48	—	—	PUNCT
inlawrev-29046	231	49	—	—	PUNCT
inlawrev-29046	231	50	—	—	PUNCT
inlawrev-29046	231	51	—	—	PUNCT
inlawrev-29046	231	52	—	—	PUNCT
inlawrev-29046	231	53	65	65	X
inlawrev-29046	231	54	.	.	PUNCT
inlawrev-29046	232	1	slatten	slatten	VERB
inlawrev-29046	232	2	v.	v.	PROPN
inlawrev-29046	232	3	hamilton	hamilton	PROPN
inlawrev-29046	232	4	cnty	cnty	PROPN
inlawrev-29046	232	5	.	.	PUNCT
inlawrev-29046	233	1	assessor	assessor	NOUN
inlawrev-29046	233	2	,	,	PUNCT
inlawrev-29046	233	3	226	226	NUM
inlawrev-29046	233	4	n.e.3d	n.e.3d	NUM
inlawrev-29046	233	5	270	270	NUM
inlawrev-29046	233	6	,	,	PUNCT
inlawrev-29046	233	7	272	272	NUM
inlawrev-29046	233	8	(	(	PUNCT
inlawrev-29046	233	9	ind	ind	NOUN
inlawrev-29046	233	10	.	.	PUNCT
inlawrev-29046	234	1	t.c	t.c	PROPN
inlawrev-29046	234	2	.	.	PROPN
inlawrev-29046	234	3	2023	2023	NUM
inlawrev-29046	234	4	)	)	PUNCT
inlawrev-29046	234	5	.	.	PUNCT
inlawrev-29046	235	1	66	66	NUM
inlawrev-29046	235	2	.	.	PUNCT
inlawrev-29046	236	1	i	i	PRON
inlawrev-29046	236	2	d.	d.	PROPN
inlawrev-29046	236	3	67	67	NUM
inlawrev-29046	236	4	.	.	PUNCT
inlawrev-29046	237	1	i	i	PRON
inlawrev-29046	237	2	d.	d.	PROPN
inlawrev-29046	237	3	68	68	NUM
inlawrev-29046	237	4	.	.	PUNCT
inlawrev-29046	238	1	i	i	PRON
inlawrev-29046	238	2	d.	d.	PROPN
inlawrev-29046	238	3	69	69	NUM
inlawrev-29046	238	4	.	.	PUNCT
inlawrev-29046	239	1	i	i	PRON
inlawrev-29046	239	2	d.	d.	PROPN
inlawrev-29046	239	3	70	70	NUM
inlawrev-29046	239	4	.	.	PUNCT
inlawrev-29046	240	1	i	i	PRON
inlawrev-29046	240	2	d.	d.	PROPN
inlawrev-29046	240	3	71	71	NUM
inlawrev-29046	240	4	.	.	PUNCT
inlawrev-29046	241	1	i	i	PRON
inlawrev-29046	241	2	d.	d.	PROPN
inlawrev-29046	241	3	72	72	NUM
inlawrev-29046	241	4	.	.	PUNCT
inlawrev-29046	242	1	see	see	VERB
inlawrev-29046	242	2	i.c	i.c	PROPN
inlawrev-29046	242	3	.	.	PROPN
inlawrev-29046	243	1	§	§	PROPN
inlawrev-29046	243	2	6	6	NUM
inlawrev-29046	243	3	-	-	SYM
inlawrev-29046	243	4	1.1	1.1	NUM
inlawrev-29046	243	5	-	-	PUNCT
inlawrev-29046	243	6	12	12	NUM
inlawrev-29046	243	7	-	-	PUNCT
inlawrev-29046	243	8	37(e	37(e	NUM
inlawrev-29046	243	9	)	)	PUNCT
inlawrev-29046	243	10	(	(	PUNCT
inlawrev-29046	243	11	flush	flush	ADJ
inlawrev-29046	243	12	language	language	NOUN
inlawrev-29046	243	13	)	)	PUNCT
inlawrev-29046	243	14	(	(	PUNCT
inlawrev-29046	243	15	providing	provide	VERB
inlawrev-29046	243	16	that	that	SCONJ
inlawrev-29046	243	17	“	"	PUNCT
inlawrev-29046	243	18	[	[	X
inlawrev-29046	243	19	t]o	t]o	NOUN
inlawrev-29046	243	20	obtain	obtain	VERB
inlawrev-29046	243	21	the	the	DET
inlawrev-29046	243	22	deduction	deduction	NOUN
inlawrev-29046	243	23	for	for	ADP
inlawrev-29046	243	24	a	a	DET
inlawrev-29046	243	25	desired	desire	VERB
inlawrev-29046	243	26	calendar	calendar	NOUN
inlawrev-29046	243	27	year	year	NOUN
inlawrev-29046	243	28	in	in	ADP
inlawrev-29046	243	29	which	which	PRON
inlawrev-29046	243	30	property	property	NOUN
inlawrev-29046	243	31	taxes	taxis	NOUN
inlawrev-29046	243	32	are	be	AUX
inlawrev-29046	243	33	first	first	ADJ
inlawrev-29046	243	34	due	due	ADJ
inlawrev-29046	243	35	and	and	CCONJ
inlawrev-29046	243	36	payable	payable	ADJ
inlawrev-29046	243	37	,	,	PUNCT
inlawrev-29046	243	38	the	the	DET
inlawrev-29046	243	39	statement	statement	NOUN
inlawrev-29046	243	40	must	must	AUX
inlawrev-29046	243	41	be	be	AUX
inlawrev-29046	243	42	completed	complete	VERB
inlawrev-29046	243	43	and	and	CCONJ
inlawrev-29046	243	44	dated	date	VERB
inlawrev-29046	243	45	in	in	ADP
inlawrev-29046	243	46	the	the	DET
inlawrev-29046	243	47	immediately	immediately	ADV
inlawrev-29046	243	48	preceding	precede	VERB
inlawrev-29046	243	49	calendar	calendar	NOUN
inlawrev-29046	243	50	year	year	NOUN
inlawrev-29046	243	51	and	and	CCONJ
inlawrev-29046	243	52	filed	file	VERB
inlawrev-29046	243	53	with	with	ADP
inlawrev-29046	243	54	the	the	DET
inlawrev-29046	243	55	county	county	NOUN
inlawrev-29046	243	56	auditor	auditor	NOUN
inlawrev-29046	243	57	on	on	ADP
inlawrev-29046	243	58	or	or	CCONJ
inlawrev-29046	243	59	before	before	ADP
inlawrev-29046	243	60	january	january	PROPN
inlawrev-29046	243	61	5	5	NUM
inlawrev-29046	243	62	of	of	ADP
inlawrev-29046	243	63	the	the	DET
inlawrev-29046	243	64	calendar	calendar	NOUN
inlawrev-29046	243	65	year	year	NOUN
inlawrev-29046	243	66	in	in	ADP
inlawrev-29046	243	67	which	which	PRON
inlawrev-29046	243	68	the	the	DET
inlawrev-29046	243	69	property	property	NOUN
inlawrev-29046	243	70	taxes	taxis	NOUN
inlawrev-29046	243	71	are	be	AUX
inlawrev-29046	243	72	first	first	ADJ
inlawrev-29046	243	73	due	due	ADJ
inlawrev-29046	243	74	and	and	CCONJ
inlawrev-29046	243	75	payable	payable	ADJ
inlawrev-29046	243	76	.	.	PUNCT
inlawrev-29046	243	77	”	"	PUNCT
inlawrev-29046	243	78	)	)	PUNCT
inlawrev-29046	243	79	.	.	PUNCT
inlawrev-29046	244	1	73	73	NUM
inlawrev-29046	244	2	.	.	PUNCT
inlawrev-29046	245	1	see	see	VERB
inlawrev-29046	245	2	,	,	PUNCT
inlawrev-29046	245	3	e.g.	e.g.	ADV
inlawrev-29046	245	4	,	,	PUNCT
inlawrev-29046	245	5	i.c	i.c	PROPN
inlawrev-29046	245	6	.	.	PROPN
inlawrev-29046	245	7	§	§	PROPN
inlawrev-29046	245	8	24	24	NUM
inlawrev-29046	245	9	-	-	PUNCT
inlawrev-29046	245	10	9	9	NUM
inlawrev-29046	245	11	-	-	PUNCT
inlawrev-29046	245	12	2	2	NUM
inlawrev-29046	245	13	-	-	SYM
inlawrev-29046	245	14	9.5	9.5	NUM
inlawrev-29046	245	15	(	(	PUNCT
inlawrev-29046	245	16	providing	provide	VERB
inlawrev-29046	245	17	that	that	SCONJ
inlawrev-29046	245	18	a	a	DET
inlawrev-29046	245	19	‘	'	PUNCT
inlawrev-29046	245	20	“	"	PUNCT
inlawrev-29046	245	21	land	land	NOUN
inlawrev-29046	245	22	contract	contract	NOUN
inlawrev-29046	245	23	”	"	PUNCT
inlawrev-29046	245	24	means	mean	VERB
inlawrev-29046	245	25	a	a	DET
inlawrev-29046	245	26	contract	contract	NOUN
inlawrev-29046	245	27	for	for	ADP
inlawrev-29046	245	28	the	the	DET
inlawrev-29046	245	29	sale	sale	NOUN
inlawrev-29046	245	30	of	of	ADP
inlawrev-29046	245	31	real	real	ADJ
inlawrev-29046	245	32	estate	estate	NOUN
inlawrev-29046	245	33	in	in	ADP
inlawrev-29046	245	34	which	which	PRON
inlawrev-29046	245	35	the	the	DET
inlawrev-29046	245	36	seller	seller	NOUN
inlawrev-29046	245	37	of	of	ADP
inlawrev-29046	245	38	the	the	DET
inlawrev-29046	245	39	real	real	ADJ
inlawrev-29046	245	40	estate	estate	NOUN
inlawrev-29046	245	41	retains	retain	VERB
inlawrev-29046	245	42	legal	legal	ADJ
inlawrev-29046	245	43	title	title	NOUN
inlawrev-29046	245	44	to	to	ADP
inlawrev-29046	245	45	the	the	DET
inlawrev-29046	245	46	real	real	ADJ
inlawrev-29046	245	47	estate	estate	NOUN
inlawrev-29046	245	48	until	until	SCONJ
inlawrev-29046	245	49	the	the	DET
inlawrev-29046	245	50	total	total	ADJ
inlawrev-29046	245	51	contract	contract	NOUN
inlawrev-29046	245	52	price	price	NOUN
inlawrev-29046	245	53	is	be	AUX
inlawrev-29046	245	54	paid	pay	VERB
inlawrev-29046	245	55	by	by	ADP
inlawrev-29046	245	56	the	the	DET
inlawrev-29046	245	57	buyer	buyer	NOUN
inlawrev-29046	245	58	”	"	PUNCT
inlawrev-29046	245	59	)	)	PUNCT
inlawrev-29046	245	60	;	;	PUNCT
inlawrev-29046	246	1	i.c	i.c	PROPN
inlawrev-29046	246	2	.	.	PROPN
inlawrev-29046	246	3	§	§	PROPN
inlawrev-29046	246	4	36	36	NUM
inlawrev-29046	246	5	-	-	SYM
inlawrev-29046	246	6	2	2	NUM
inlawrev-29046	246	7	-	-	PUNCT
inlawrev-29046	246	8	11	11	NUM
inlawrev-29046	246	9	-	-	PUNCT
inlawrev-29046	246	10	20(a	20(a	NUM
inlawrev-29046	246	11	)	)	PUNCT
inlawrev-29046	246	12	(	(	PUNCT
inlawrev-29046	246	13	providing	provide	VERB
inlawrev-29046	246	14	that	that	SCONJ
inlawrev-29046	246	15	a	a	DET
inlawrev-29046	246	16	“	"	PUNCT
inlawrev-29046	246	17	‘	'	PUNCT
inlawrev-29046	246	18	contract	contract	NOUN
inlawrev-29046	246	19	’	'	PUNCT
inlawrev-29046	246	20	means	mean	VERB
inlawrev-29046	246	21	an	an	DET
inlawrev-29046	246	22	agreement	agreement	NOUN
inlawrev-29046	246	23	for	for	ADP
inlawrev-29046	246	24	a	a	DET
inlawrev-29046	246	25	seller	seller	NOUN
inlawrev-29046	246	26	to	to	PART
inlawrev-29046	246	27	sell	sell	VERB
inlawrev-29046	246	28	real	real	ADJ
inlawrev-29046	246	29	estate	estate	NOUN
inlawrev-29046	246	30	to	to	ADP
inlawrev-29046	246	31	a	a	DET
inlawrev-29046	246	32	purchaser	purchaser	NOUN
inlawrev-29046	246	33	that	that	PRON
inlawrev-29046	246	34	provides	provide	VERB
inlawrev-29046	246	35	for	for	SCONJ
inlawrev-29046	246	36	the	the	DET
inlawrev-29046	246	37	purchaser	purchaser	NOUN
inlawrev-29046	246	38	to	to	PART
inlawrev-29046	246	39	pay	pay	VERB
inlawrev-29046	246	40	the	the	DET
inlawrev-29046	246	41	purchase	purchase	NOUN
inlawrev-29046	246	42	price	price	NOUN
inlawrev-29046	246	43	to	to	ADP
inlawrev-29046	246	44	the	the	DET
inlawrev-29046	246	45	seller	seller	NOUN
inlawrev-29046	246	46	in	in	ADP
inlawrev-29046	246	47	periodic	periodic	ADJ
inlawrev-29046	246	48	installments	installment	NOUN
inlawrev-29046	246	49	,	,	PUNCT
inlawrev-29046	246	50	with	with	ADP
inlawrev-29046	246	51	the	the	DET
inlawrev-29046	246	52	seller	seller	NOUN
inlawrev-29046	246	53	retaining	retain	VERB
inlawrev-29046	246	54	record	record	NOUN
inlawrev-29046	246	55	title	title	NOUN
inlawrev-29046	246	56	to	to	ADP
inlawrev-29046	246	57	the	the	DET
inlawrev-29046	246	58	real	real	ADJ
inlawrev-29046	246	59	estate	estate	NOUN
inlawrev-29046	246	60	and	and	CCONJ
inlawrev-29046	246	61	the	the	DET
inlawrev-29046	246	62	purchaser	purchaser	NOUN
inlawrev-29046	246	63	acquiring	acquire	VERB
inlawrev-29046	246	64	equitable	equitable	ADJ
inlawrev-29046	246	65	title	title	NOUN
inlawrev-29046	246	66	to	to	ADP
inlawrev-29046	246	67	the	the	DET
inlawrev-29046	246	68	real	real	ADJ
inlawrev-29046	246	69	estate	estate	NOUN
inlawrev-29046	246	70	.	.	PUNCT
inlawrev-29046	246	71	”	"	PUNCT
inlawrev-29046	246	72	)	)	PUNCT
inlawrev-29046	246	73	.	.	PUNCT
inlawrev-29046	247	1	74	74	X
inlawrev-29046	247	2	.	.	PUNCT
inlawrev-29046	248	1	see	see	VERB
inlawrev-29046	248	2	,	,	PUNCT
inlawrev-29046	248	3	e.g.	e.g.	ADV
inlawrev-29046	248	4	,	,	PUNCT
inlawrev-29046	248	5	i.c	i.c	PROPN
inlawrev-29046	248	6	.	.	PROPN
inlawrev-29046	248	7	§	§	PROPN
inlawrev-29046	248	8	36	36	NUM
inlawrev-29046	248	9	-	-	SYM
inlawrev-29046	248	10	2	2	NUM
inlawrev-29046	248	11	-	-	PUNCT
inlawrev-29046	248	12	11	11	NUM
inlawrev-29046	248	13	-	-	SYM
inlawrev-29046	248	14	20(g	20(g	NUM
inlawrev-29046	248	15	)	)	PUNCT
inlawrev-29046	248	16	(	(	PUNCT
inlawrev-29046	248	17	describing	describe	VERB
inlawrev-29046	248	18	the	the	DET
inlawrev-29046	248	19	form	form	NOUN
inlawrev-29046	248	20	that	that	PRON
inlawrev-29046	248	21	a	a	DET
inlawrev-29046	248	22	memorandum	memorandum	NOUN
inlawrev-29046	248	23	of	of	ADP
inlawrev-29046	248	24	contract	contract	NOUN
inlawrev-29046	248	25	must	must	AUX
inlawrev-29046	248	26	take	take	VERB
inlawrev-29046	248	27	to	to	PART
inlawrev-29046	248	28	replace	replace	VERB
inlawrev-29046	248	29	the	the	DET
inlawrev-29046	248	30	land	land	NOUN
inlawrev-29046	248	31	contract	contract	NOUN
inlawrev-29046	248	32	for	for	ADP
inlawrev-29046	248	33	recording	recording	NOUN
inlawrev-29046	248	34	purposes	purpose	NOUN
inlawrev-29046	248	35	.	.	PUNCT
inlawrev-29046	248	36	)	)	PUNCT
inlawrev-29046	248	37	.	.	PUNCT
inlawrev-29046	249	1	75	75	NUM
inlawrev-29046	249	2	.	.	PUNCT
inlawrev-29046	250	1	see	see	VERB
inlawrev-29046	250	2	i.c	i.c	PROPN
inlawrev-29046	250	3	.	.	PROPN
inlawrev-29046	251	1	§	§	PROPN
inlawrev-29046	251	2	6	6	NUM
inlawrev-29046	251	3	-	-	SYM
inlawrev-29046	251	4	1.1	1.1	NUM
inlawrev-29046	251	5	-	-	PUNCT
inlawrev-29046	251	6	12	12	NUM
inlawrev-29046	251	7	-	-	SYM
inlawrev-29046	251	8	37	37	NUM
inlawrev-29046	251	9	.	.	PUNCT
inlawrev-29046	252	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	252	2	255405831_inlr-58-4_text.indd	255405831_inlr-58-4_text.indd	NUM
inlawrev-29046	252	3	255	255	NUM
inlawrev-29046	252	4	5/13/25	5/13/25	NUM
inlawrev-29046	252	5	4:51	4:51	NUM
inlawrev-29046	252	6	 	 	SPACE
inlawrev-29046	252	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	252	8	4:51	4:51	NUM
inlawrev-29046	252	9	 	 	SPACE
inlawrev-29046	252	10	pm	pm	NOUN
inlawrev-29046	252	11	indiana	indiana	PROPN
inlawrev-29046	252	12	law	law	PROPN
inlawrev-29046	252	13	review	review	NOUN
inlawrev-29046	253	1	[	[	X
inlawrev-29046	253	2	vol	vol	NOUN
inlawrev-29046	253	3	.	.	PUNCT
inlawrev-29046	253	4	58:923	58:923	NUM
inlawrev-29046	253	5	932	932	NUM
inlawrev-29046	253	6	in	in	ADP
inlawrev-29046	253	7	the	the	DET
inlawrev-29046	253	8	county	county	NOUN
inlawrev-29046	253	9	recorder	recorder	NOUN
inlawrev-29046	253	10	’s	’s	PART
inlawrev-29046	253	11	office	office	NOUN
inlawrev-29046	253	12	.	.	PUNCT
inlawrev-29046	253	13	.	.	PUNCT
inlawrev-29046	253	14	.	.	PUNCT
inlawrev-29046	254	1	.76	.76	NUM
inlawrev-29046	254	2	the	the	DET
inlawrev-29046	254	3	specific	specific	ADJ
inlawrev-29046	254	4	question	question	NOUN
inlawrev-29046	254	5	before	before	SCONJ
inlawrev-29046	254	6	the	the	DET
inlawrev-29046	254	7	tax	tax	NOUN
inlawrev-29046	254	8	court	court	NOUN
inlawrev-29046	254	9	was	be	AUX
inlawrev-29046	254	10	this	this	PRON
inlawrev-29046	254	11	:	:	PUNCT
inlawrev-29046	254	12	when	when	SCONJ
inlawrev-29046	254	13	must	must	AUX
inlawrev-29046	254	14	a	a	DET
inlawrev-29046	254	15	taxpayer	taxpayer	NOUN
inlawrev-29046	254	16	effect	effect	NOUN
inlawrev-29046	254	17	the	the	DET
inlawrev-29046	254	18	recording	recording	NOUN
inlawrev-29046	254	19	of	of	ADP
inlawrev-29046	254	20	a	a	DET
inlawrev-29046	254	21	land	land	NOUN
inlawrev-29046	254	22	contract	contract	NOUN
inlawrev-29046	254	23	or	or	CCONJ
inlawrev-29046	254	24	memorandum	memorandum	NOUN
inlawrev-29046	254	25	of	of	ADP
inlawrev-29046	254	26	contract	contract	NOUN
inlawrev-29046	254	27	with	with	ADP
inlawrev-29046	254	28	the	the	DET
inlawrev-29046	254	29	county	county	NOUN
inlawrev-29046	254	30	recorder	recorder	NOUN
inlawrev-29046	254	31	’s	’s	PART
inlawrev-29046	254	32	office	office	NOUN
inlawrev-29046	254	33	to	to	PART
inlawrev-29046	254	34	qualify	qualify	VERB
inlawrev-29046	254	35	for	for	ADP
inlawrev-29046	254	36	the	the	DET
inlawrev-29046	254	37	homestead	homestead	NOUN
inlawrev-29046	254	38	deduction	deduction	NOUN
inlawrev-29046	254	39	in	in	ADP
inlawrev-29046	254	40	a	a	DET
inlawrev-29046	254	41	particular	particular	ADJ
inlawrev-29046	254	42	calendar	calendar	NOUN
inlawrev-29046	254	43	year	year	NOUN
inlawrev-29046	254	44	?	?	PUNCT
inlawrev-29046	255	1	more	more	ADV
inlawrev-29046	255	2	specifically	specifically	ADV
inlawrev-29046	255	3	,	,	PUNCT
inlawrev-29046	255	4	for	for	SCONJ
inlawrev-29046	255	5	slatten	slatten	ADJ
inlawrev-29046	255	6	to	to	PART
inlawrev-29046	255	7	qualify	qualify	VERB
inlawrev-29046	255	8	for	for	ADP
inlawrev-29046	255	9	the	the	DET
inlawrev-29046	255	10	homestead	homestead	NOUN
inlawrev-29046	255	11	deduction	deduction	NOUN
inlawrev-29046	255	12	in	in	ADP
inlawrev-29046	255	13	2020	2020	NUM
inlawrev-29046	255	14	,	,	PUNCT
inlawrev-29046	255	15	must	must	AUX
inlawrev-29046	255	16	she	she	PRON
inlawrev-29046	255	17	have	have	AUX
inlawrev-29046	255	18	presented	present	VERB
inlawrev-29046	255	19	the	the	DET
inlawrev-29046	255	20	contract	contract	NOUN
inlawrev-29046	255	21	or	or	CCONJ
inlawrev-29046	255	22	memorandum	memorandum	NOUN
inlawrev-29046	255	23	of	of	ADP
inlawrev-29046	255	24	contract	contract	NOUN
inlawrev-29046	255	25	to	to	ADP
inlawrev-29046	255	26	the	the	DET
inlawrev-29046	255	27	hamilton	hamilton	PROPN
inlawrev-29046	255	28	county	county	PROPN
inlawrev-29046	255	29	recorder	recorder	NOUN
inlawrev-29046	255	30	’s	’s	PART
inlawrev-29046	255	31	office	office	NOUN
inlawrev-29046	255	32	(	(	PUNCT
inlawrev-29046	255	33	the	the	DET
inlawrev-29046	255	34	“	"	PUNCT
inlawrev-29046	255	35	recorder	recorder	NOUN
inlawrev-29046	255	36	’s	’s	PART
inlawrev-29046	255	37	office	office	NOUN
inlawrev-29046	255	38	”	"	PUNCT
inlawrev-29046	255	39	)	)	PUNCT
inlawrev-29046	255	40	for	for	ADP
inlawrev-29046	255	41	recording	record	VERB
inlawrev-29046	255	42	on	on	ADP
inlawrev-29046	255	43	or	or	CCONJ
inlawrev-29046	255	44	before	before	ADP
inlawrev-29046	255	45	the	the	DET
inlawrev-29046	255	46	last	last	ADJ
inlawrev-29046	255	47	day	day	NOUN
inlawrev-29046	255	48	of	of	ADP
inlawrev-29046	255	49	2020	2020	NUM
inlawrev-29046	255	50	(	(	PUNCT
inlawrev-29046	255	51	i.e.	i.e.	X
inlawrev-29046	255	52	,	,	PUNCT
inlawrev-29046	255	53	december	december	PROPN
inlawrev-29046	255	54	31	31	NUM
inlawrev-29046	255	55	)	)	PUNCT
inlawrev-29046	255	56	,	,	PUNCT
inlawrev-29046	255	57	or	or	CCONJ
inlawrev-29046	255	58	could	could	AUX
inlawrev-29046	255	59	she	she	PRON
inlawrev-29046	255	60	have	have	AUX
inlawrev-29046	255	61	presented	present	VERB
inlawrev-29046	255	62	the	the	DET
inlawrev-29046	255	63	contract	contract	NOUN
inlawrev-29046	255	64	to	to	ADP
inlawrev-29046	255	65	the	the	DET
inlawrev-29046	255	66	recorder	recorder	NOUN
inlawrev-29046	255	67	’s	’s	PART
inlawrev-29046	255	68	office	office	NOUN
inlawrev-29046	255	69	for	for	ADP
inlawrev-29046	255	70	recording	recording	NOUN
inlawrev-29046	255	71	on	on	ADP
inlawrev-29046	255	72	or	or	CCONJ
inlawrev-29046	255	73	before	before	ADP
inlawrev-29046	255	74	the	the	DET
inlawrev-29046	255	75	fifth	fifth	ADJ
inlawrev-29046	255	76	day	day	NOUN
inlawrev-29046	255	77	of	of	ADP
inlawrev-29046	255	78	the	the	DET
inlawrev-29046	255	79	next	next	ADJ
inlawrev-29046	255	80	year	year	NOUN
inlawrev-29046	255	81	’s	’s	PART
inlawrev-29046	255	82	first	first	ADJ
inlawrev-29046	255	83	month	month	NOUN
inlawrev-29046	255	84	(	(	PUNCT
inlawrev-29046	255	85	i.e.	i.e.	X
inlawrev-29046	255	86	,	,	PUNCT
inlawrev-29046	255	87	january	january	PROPN
inlawrev-29046	255	88	5	5	NUM
inlawrev-29046	255	89	)	)	PUNCT
inlawrev-29046	255	90	and	and	CCONJ
inlawrev-29046	255	91	remained	remain	VERB
inlawrev-29046	255	92	eligible	eligible	ADJ
inlawrev-29046	255	93	for	for	ADP
inlawrev-29046	255	94	the	the	DET
inlawrev-29046	255	95	deduction	deduction	NOUN
inlawrev-29046	255	96	for	for	ADP
inlawrev-29046	255	97	2020	2020	NUM
inlawrev-29046	255	98	?	?	PUNCT
inlawrev-29046	256	1	the	the	DET
inlawrev-29046	256	2	answer	answer	NOUN
inlawrev-29046	256	3	to	to	ADP
inlawrev-29046	256	4	this	this	DET
inlawrev-29046	256	5	question	question	NOUN
inlawrev-29046	256	6	turns	turn	VERB
inlawrev-29046	256	7	on	on	ADP
inlawrev-29046	256	8	the	the	DET
inlawrev-29046	256	9	meaning	meaning	NOUN
inlawrev-29046	256	10	of	of	ADP
inlawrev-29046	256	11	the	the	DET
inlawrev-29046	256	12	word	word	NOUN
inlawrev-29046	256	13	“	"	PUNCT
inlawrev-29046	256	14	recorded	record	VERB
inlawrev-29046	256	15	”	"	PUNCT
inlawrev-29046	256	16	as	as	SCONJ
inlawrev-29046	256	17	used	use	VERB
inlawrev-29046	256	18	in	in	ADP
inlawrev-29046	256	19	the	the	DET
inlawrev-29046	256	20	homestead	homestead	NOUN
inlawrev-29046	256	21	deduction	deduction	NOUN
inlawrev-29046	256	22	statute	statute	NOUN
inlawrev-29046	256	23	—	—	PUNCT
inlawrev-29046	256	24	that	that	ADV
inlawrev-29046	256	25	is	be	AUX
inlawrev-29046	256	26	,	,	PUNCT
inlawrev-29046	256	27	indiana	indiana	PROPN
inlawrev-29046	256	28	code	code	PROPN
inlawrev-29046	256	29	section	section	NOUN
inlawrev-29046	256	30	6	6	NUM
inlawrev-29046	256	31	-	-	SYM
inlawrev-29046	256	32	1.1	1.1	NUM
inlawrev-29046	256	33	-	-	PUNCT
inlawrev-29046	256	34	12	12	NUM
inlawrev-29046	256	35	-	-	PUNCT
inlawrev-29046	256	36	37(a)(2)(b)(ii	37(a)(2)(b)(ii	NUM
inlawrev-29046	256	37	)	)	PUNCT
inlawrev-29046	256	38	.	.	PUNCT
inlawrev-29046	257	1	the	the	DET
inlawrev-29046	257	2	tax	tax	NOUN
inlawrev-29046	257	3	court	court	NOUN
inlawrev-29046	257	4	answered	answer	VERB
inlawrev-29046	257	5	this	this	DET
inlawrev-29046	257	6	question	question	NOUN
inlawrev-29046	257	7	in	in	ADP
inlawrev-29046	257	8	the	the	DET
inlawrev-29046	257	9	ibtr	ibtr	NOUN
inlawrev-29046	257	10	’s	’s	PART
inlawrev-29046	257	11	favor	favor	NOUN
inlawrev-29046	257	12	and	and	CCONJ
inlawrev-29046	257	13	upheld	uphold	VERB
inlawrev-29046	257	14	its	its	PRON
inlawrev-29046	257	15	final	final	ADJ
inlawrev-29046	257	16	determination	determination	NOUN
inlawrev-29046	257	17	,	,	PUNCT
inlawrev-29046	257	18	rejecting	reject	VERB
inlawrev-29046	257	19	slatten	slatten	NOUN
inlawrev-29046	257	20	’s	’s	PART
inlawrev-29046	257	21	claim	claim	NOUN
inlawrev-29046	257	22	of	of	ADP
inlawrev-29046	257	23	entitlement	entitlement	NOUN
inlawrev-29046	257	24	to	to	ADP
inlawrev-29046	257	25	a	a	DET
inlawrev-29046	257	26	homestead	homestead	NOUN
inlawrev-29046	257	27	deduction	deduction	NOUN
inlawrev-29046	257	28	for	for	ADP
inlawrev-29046	257	29	tax	tax	NOUN
inlawrev-29046	257	30	year	year	NOUN
inlawrev-29046	257	31	2020.77	2020.77	NUM
inlawrev-29046	257	32	was	be	AUX
inlawrev-29046	257	33	the	the	DET
inlawrev-29046	257	34	court	court	NOUN
inlawrev-29046	257	35	correct	correct	ADJ
inlawrev-29046	257	36	in	in	ADP
inlawrev-29046	257	37	taking	take	VERB
inlawrev-29046	257	38	this	this	DET
inlawrev-29046	257	39	action	action	NOUN
inlawrev-29046	257	40	?	?	PUNCT
inlawrev-29046	258	1	the	the	DET
inlawrev-29046	258	2	short	short	ADJ
inlawrev-29046	258	3	answer	answer	NOUN
inlawrev-29046	258	4	is	be	AUX
inlawrev-29046	258	5	no	no	PRON
inlawrev-29046	258	6	.	.	PUNCT
inlawrev-29046	259	1	to	to	PART
inlawrev-29046	259	2	answer	answer	VERB
inlawrev-29046	259	3	the	the	DET
inlawrev-29046	259	4	question	question	NOUN
inlawrev-29046	259	5	at	at	ADP
inlawrev-29046	259	6	issue	issue	NOUN
inlawrev-29046	259	7	in	in	ADP
inlawrev-29046	259	8	her	her	PRON
inlawrev-29046	259	9	favor	favor	NOUN
inlawrev-29046	259	10	,	,	PUNCT
inlawrev-29046	259	11	slatten	slatten	VERB
inlawrev-29046	259	12	first	first	ADV
inlawrev-29046	259	13	asserted	assert	VERB
inlawrev-29046	259	14	a	a	DET
inlawrev-29046	259	15	grammatical	grammatical	ADJ
inlawrev-29046	259	16	argument	argument	NOUN
inlawrev-29046	259	17	to	to	ADP
inlawrev-29046	259	18	the	the	DET
inlawrev-29046	259	19	tax	tax	NOUN
inlawrev-29046	259	20	court	court	NOUN
inlawrev-29046	259	21	.	.	PUNCT
inlawrev-29046	260	1	she	she	PRON
inlawrev-29046	260	2	argued	argue	VERB
inlawrev-29046	260	3	that	that	SCONJ
inlawrev-29046	260	4	the	the	DET
inlawrev-29046	260	5	term	term	NOUN
inlawrev-29046	260	6	“	"	PUNCT
inlawrev-29046	260	7	recorded	record	VERB
inlawrev-29046	260	8	”	"	PUNCT
inlawrev-29046	260	9	as	as	SCONJ
inlawrev-29046	260	10	used	use	VERB
inlawrev-29046	260	11	in	in	ADP
inlawrev-29046	260	12	section	section	NOUN
inlawrev-29046	260	13	37(a)(2)(b)(ii	37(a)(2)(b)(ii	NUM
inlawrev-29046	260	14	)	)	PUNCT
inlawrev-29046	260	15	of	of	ADP
inlawrev-29046	260	16	the	the	DET
inlawrev-29046	260	17	indiana	indiana	PROPN
inlawrev-29046	260	18	code	code	PROPN
inlawrev-29046	260	19	should	should	AUX
inlawrev-29046	260	20	be	be	AUX
inlawrev-29046	260	21	understood	understand	VERB
inlawrev-29046	260	22	as	as	ADP
inlawrev-29046	260	23	a	a	DET
inlawrev-29046	260	24	past	past	ADJ
inlawrev-29046	260	25	participle	participle	NOUN
inlawrev-29046	260	26	and	and	CCONJ
inlawrev-29046	260	27	,	,	PUNCT
inlawrev-29046	260	28	therefore	therefore	ADV
inlawrev-29046	260	29	,	,	PUNCT
inlawrev-29046	260	30	as	as	ADP
inlawrev-29046	260	31	a	a	DET
inlawrev-29046	260	32	“	"	PUNCT
inlawrev-29046	260	33	nonfinite	nonfinite	ADJ
inlawrev-29046	260	34	verb	verb	NOUN
inlawrev-29046	260	35	that	that	PRON
inlawrev-29046	260	36	has	have	VERB
inlawrev-29046	260	37	no	no	DET
inlawrev-29046	260	38	tense	tense	NOUN
inlawrev-29046	260	39	.	.	PUNCT
inlawrev-29046	261	1	”78	”78	ADV
inlawrev-29046	261	2	she	she	PRON
inlawrev-29046	261	3	concluded	conclude	VERB
inlawrev-29046	261	4	that	that	SCONJ
inlawrev-29046	261	5	“	"	PUNCT
inlawrev-29046	261	6	one	one	PRON
inlawrev-29046	261	7	can	can	AUX
inlawrev-29046	261	8	not	not	PART
inlawrev-29046	261	9	infer	infer	VERB
inlawrev-29046	261	10	a	a	DET
inlawrev-29046	261	11	deadline	deadline	NOUN
inlawrev-29046	261	12	[	[	X
inlawrev-29046	261	13	i.e.	i.e.	X
inlawrev-29046	261	14	,	,	PUNCT
inlawrev-29046	261	15	december	december	PROPN
inlawrev-29046	261	16	31	31	NUM
inlawrev-29046	261	17	,	,	PUNCT
inlawrev-29046	261	18	2020	2020	NUM
inlawrev-29046	261	19	]	]	PUNCT
inlawrev-29046	261	20	,	,	PUNCT
inlawrev-29046	261	21	a	a	DET
inlawrev-29046	261	22	point	point	NOUN
inlawrev-29046	261	23	in	in	ADP
inlawrev-29046	261	24	time	time	NOUN
inlawrev-29046	261	25	by	by	ADP
inlawrev-29046	261	26	which	which	PRON
inlawrev-29046	261	27	an	an	DET
inlawrev-29046	261	28	act	act	NOUN
inlawrev-29046	261	29	must	must	AUX
inlawrev-29046	261	30	be	be	AUX
inlawrev-29046	261	31	completed	complete	VERB
inlawrev-29046	261	32	,	,	PUNCT
inlawrev-29046	261	33	from	from	ADP
inlawrev-29046	261	34	a	a	DET
inlawrev-29046	261	35	past	past	ADJ
inlawrev-29046	261	36	participle	participle	NOUN
inlawrev-29046	261	37	.	.	PUNCT
inlawrev-29046	262	1	”79	”79	PROPN
inlawrev-29046	262	2	in	in	ADP
inlawrev-29046	262	3	other	other	ADJ
inlawrev-29046	262	4	words	word	NOUN
inlawrev-29046	262	5	,	,	PUNCT
inlawrev-29046	262	6	she	she	PRON
inlawrev-29046	262	7	contended	contend	VERB
inlawrev-29046	262	8	that	that	SCONJ
inlawrev-29046	262	9	her	her	PRON
inlawrev-29046	262	10	submitting	submit	VERB
inlawrev-29046	262	11	the	the	DET
inlawrev-29046	262	12	memorandum	memorandum	NOUN
inlawrev-29046	262	13	of	of	ADP
inlawrev-29046	262	14	contract	contract	NOUN
inlawrev-29046	262	15	on	on	ADP
inlawrev-29046	262	16	january	january	PROPN
inlawrev-29046	262	17	5	5	NUM
inlawrev-29046	262	18	,	,	PUNCT
inlawrev-29046	262	19	2021	2021	NUM
inlawrev-29046	262	20	for	for	ADP
inlawrev-29046	262	21	recording	recording	NOUN
inlawrev-29046	262	22	was	be	AUX
inlawrev-29046	262	23	still	still	ADV
inlawrev-29046	262	24	timely	timely	ADJ
inlawrev-29046	262	25	for	for	ADP
inlawrev-29046	262	26	claiming	claim	VERB
inlawrev-29046	262	27	the	the	DET
inlawrev-29046	262	28	homestead	homestead	NOUN
inlawrev-29046	262	29	deduction	deduction	NOUN
inlawrev-29046	262	30	for	for	ADP
inlawrev-29046	262	31	the	the	DET
inlawrev-29046	262	32	2020	2020	NUM
inlawrev-29046	262	33	assessment	assessment	NOUN
inlawrev-29046	262	34	year	year	NOUN
inlawrev-29046	262	35	.	.	PUNCT
inlawrev-29046	263	1	the	the	DET
inlawrev-29046	263	2	tax	tax	NOUN
inlawrev-29046	263	3	court	court	NOUN
inlawrev-29046	263	4	disagreed	disagree	VERB
inlawrev-29046	263	5	with	with	ADP
inlawrev-29046	263	6	slatten	slatten	ADJ
inlawrev-29046	263	7	’s	’s	PART
inlawrev-29046	263	8	grammatical	grammatical	ADJ
inlawrev-29046	263	9	argument	argument	NOUN
inlawrev-29046	263	10	,	,	PUNCT
inlawrev-29046	263	11	saying	say	VERB
inlawrev-29046	263	12	that	that	SCONJ
inlawrev-29046	263	13	it	it	PRON
inlawrev-29046	263	14	“	"	PUNCT
inlawrev-29046	263	15	actually	actually	ADV
inlawrev-29046	263	16	work[ed	work[ed	PROPN
inlawrev-29046	263	17	]	]	PUNCT
inlawrev-29046	263	18	against	against	ADP
inlawrev-29046	263	19	her	she	PRON
inlawrev-29046	263	20	.	.	PUNCT
inlawrev-29046	264	1	”80	”80	PROPN
inlawrev-29046	264	2	the	the	DET
inlawrev-29046	264	3	court	court	NOUN
inlawrev-29046	264	4	said	say	VERB
inlawrev-29046	264	5	that	that	SCONJ
inlawrev-29046	264	6	,	,	PUNCT
inlawrev-29046	264	7	although	although	SCONJ
inlawrev-29046	264	8	past	past	ADJ
inlawrev-29046	264	9	participles	participle	NOUN
inlawrev-29046	264	10	do	do	AUX
inlawrev-29046	264	11	not	not	PART
inlawrev-29046	264	12	have	have	VERB
inlawrev-29046	264	13	a	a	DET
inlawrev-29046	264	14	specific	specific	ADJ
inlawrev-29046	264	15	tense	tense	NOUN
inlawrev-29046	264	16	,	,	PUNCT
inlawrev-29046	264	17	they	they	PRON
inlawrev-29046	264	18	do	do	AUX
inlawrev-29046	264	19	convey	convey	VERB
inlawrev-29046	264	20	a	a	DET
inlawrev-29046	264	21	sense	sense	NOUN
inlawrev-29046	264	22	of	of	ADP
inlawrev-29046	264	23	completion	completion	NOUN
inlawrev-29046	264	24	because	because	SCONJ
inlawrev-29046	264	25	“	"	PUNCT
inlawrev-29046	264	26	they	they	PRON
inlawrev-29046	264	27	convey	convey	VERB
inlawrev-29046	264	28	a	a	DET
inlawrev-29046	264	29	perfective	perfective	ADJ
inlawrev-29046	264	30	aspect	aspect	NOUN
inlawrev-29046	264	31	.	.	PUNCT
inlawrev-29046	265	1	”81	”81	PROPN
inlawrev-29046	265	2	the	the	DET
inlawrev-29046	265	3	court	court	NOUN
inlawrev-29046	265	4	explained	explain	VERB
inlawrev-29046	265	5	that	that	SCONJ
inlawrev-29046	265	6	past	past	ADJ
inlawrev-29046	265	7	participles	participle	NOUN
inlawrev-29046	265	8	such	such	ADJ
inlawrev-29046	265	9	as	as	ADP
inlawrev-29046	265	10	“	"	PUNCT
inlawrev-29046	265	11	recorded	record	VERB
inlawrev-29046	265	12	”	"	PUNCT
inlawrev-29046	265	13	inherently	inherently	ADV
inlawrev-29046	265	14	signal	signal	VERB
inlawrev-29046	265	15	that	that	SCONJ
inlawrev-29046	265	16	the	the	DET
inlawrev-29046	265	17	action	action	NOUN
inlawrev-29046	265	18	(	(	PUNCT
inlawrev-29046	265	19	in	in	ADP
inlawrev-29046	265	20	this	this	DET
inlawrev-29046	265	21	case	case	NOUN
inlawrev-29046	265	22	,	,	PUNCT
inlawrev-29046	265	23	the	the	DET
inlawrev-29046	265	24	recording	recording	NOUN
inlawrev-29046	265	25	of	of	ADP
inlawrev-29046	265	26	the	the	DET
inlawrev-29046	265	27	memorandum	memorandum	NOUN
inlawrev-29046	265	28	of	of	ADP
inlawrev-29046	265	29	contract	contract	NOUN
inlawrev-29046	265	30	)	)	PUNCT
inlawrev-29046	265	31	is	be	AUX
inlawrev-29046	265	32	completed.82	completed.82	VERB
inlawrev-29046	265	33	therefore	therefore	ADV
inlawrev-29046	265	34	,	,	PUNCT
inlawrev-29046	265	35	the	the	DET
inlawrev-29046	265	36	tax	tax	NOUN
inlawrev-29046	265	37	court	court	NOUN
inlawrev-29046	265	38	concluded	conclude	VERB
inlawrev-29046	265	39	that	that	SCONJ
inlawrev-29046	265	40	“	"	PUNCT
inlawrev-29046	265	41	[	[	X
inlawrev-29046	265	42	t]hese	t]hese	ADJ
inlawrev-29046	265	43	grammatical	grammatical	ADJ
inlawrev-29046	265	44	nuances	nuance	NOUN
inlawrev-29046	265	45	confirm[ed	confirm[ed	PROPN
inlawrev-29046	265	46	]	]	PUNCT
inlawrev-29046	265	47	that	that	SCONJ
inlawrev-29046	265	48	the	the	DET
inlawrev-29046	265	49	recording	recording	NOUN
inlawrev-29046	265	50	required	require	VERB
inlawrev-29046	265	51	by	by	ADP
inlawrev-29046	265	52	the	the	DET
inlawrev-29046	265	53	homestead	homestead	NOUN
inlawrev-29046	265	54	definition	definition	NOUN
inlawrev-29046	265	55	[	[	X
inlawrev-29046	265	56	statute	statute	X
inlawrev-29046	265	57	]	]	X
inlawrev-29046	265	58	must	must	AUX
inlawrev-29046	265	59	be	be	AUX
inlawrev-29046	265	60	completed	complete	VERB
inlawrev-29046	265	61	during	during	ADP
inlawrev-29046	265	62	the	the	DET
inlawrev-29046	265	63	assessment	assessment	NOUN
inlawrev-29046	265	64	year	year	NOUN
inlawrev-29046	265	65	for	for	ADP
inlawrev-29046	265	66	which	which	PRON
inlawrev-29046	265	67	a	a	DET
inlawrev-29046	265	68	deduction	deduction	NOUN
inlawrev-29046	265	69	is	be	AUX
inlawrev-29046	265	70	sought	seek	VERB
inlawrev-29046	265	71	”	"	PUNCT
inlawrev-29046	265	72	to	to	PART
inlawrev-29046	265	73	qualify	qualify	VERB
inlawrev-29046	265	74	the	the	DET
inlawrev-29046	265	75	real	real	ADJ
inlawrev-29046	265	76	property	property	NOUN
inlawrev-29046	265	77	as	as	ADP
inlawrev-29046	265	78	a	a	DET
inlawrev-29046	265	79	“	"	PUNCT
inlawrev-29046	265	80	homestead	homestead	NOUN
inlawrev-29046	265	81	.	.	PUNCT
inlawrev-29046	266	1	”83	”83	VERB
inlawrev-29046	266	2	the	the	DET
inlawrev-29046	266	3	tax	tax	NOUN
inlawrev-29046	266	4	court	court	NOUN
inlawrev-29046	266	5	’s	’s	PART
inlawrev-29046	266	6	grammatically	grammatically	ADV
inlawrev-29046	266	7	premised	premise	VERB
inlawrev-29046	266	8	interpretive	interpretive	ADJ
inlawrev-29046	266	9	conclusion	conclusion	NOUN
inlawrev-29046	266	10	is	be	AUX
inlawrev-29046	266	11	arguably	arguably	ADV
inlawrev-29046	266	12	a	a	PRON
inlawrev-29046	266	13	—	—	PUNCT
inlawrev-29046	266	14	—	—	PUNCT
inlawrev-29046	266	15	—	—	PUNCT
inlawrev-29046	266	16	—	—	PUNCT
inlawrev-29046	266	17	—	—	PUNCT
inlawrev-29046	266	18	—	—	PUNCT
inlawrev-29046	266	19	—	—	PUNCT
inlawrev-29046	266	20	—	—	PUNCT
inlawrev-29046	266	21	—	—	PUNCT
inlawrev-29046	266	22	—	—	PUNCT
inlawrev-29046	266	23	—	—	PUNCT
inlawrev-29046	266	24	—	—	PUNCT
inlawrev-29046	266	25	—	—	PUNCT
inlawrev-29046	266	26	—	—	PUNCT
inlawrev-29046	266	27	—	—	PUNCT
inlawrev-29046	266	28	—	—	PUNCT
inlawrev-29046	266	29	—	—	PUNCT
inlawrev-29046	266	30	—	—	PUNCT
inlawrev-29046	266	31	—	—	PUNCT
inlawrev-29046	266	32	—	—	PUNCT
inlawrev-29046	266	33	—	—	PUNCT
inlawrev-29046	266	34	—	—	PUNCT
inlawrev-29046	266	35	—	—	PUNCT
inlawrev-29046	266	36	—	—	PUNCT
inlawrev-29046	266	37	—	—	PUNCT
inlawrev-29046	266	38	—	—	PUNCT
inlawrev-29046	266	39	—	—	PUNCT
inlawrev-29046	266	40	—	—	PUNCT
inlawrev-29046	266	41	—	—	PUNCT
inlawrev-29046	266	42	76	76	NUM
inlawrev-29046	266	43	.	.	PUNCT
inlawrev-29046	267	1	i	i	PRON
inlawrev-29046	267	2	d.	d.	PROPN
inlawrev-29046	267	3	(	(	PUNCT
inlawrev-29046	267	4	emphases	emphasis	NOUN
inlawrev-29046	267	5	added	add	VERB
inlawrev-29046	267	6	)	)	PUNCT
inlawrev-29046	267	7	.	.	PUNCT
inlawrev-29046	268	1	77	77	NUM
inlawrev-29046	268	2	.	.	PUNCT
inlawrev-29046	269	1	slatten	slatten	PROPN
inlawrev-29046	269	2	,	,	PUNCT
inlawrev-29046	269	3	226	226	NUM
inlawrev-29046	269	4	n.e.3d	n.e.3d	NUM
inlawrev-29046	269	5	at	at	ADP
inlawrev-29046	269	6	276	276	NUM
inlawrev-29046	269	7	.	.	PUNCT
inlawrev-29046	270	1	78	78	NUM
inlawrev-29046	270	2	.	.	PUNCT
inlawrev-29046	271	1	i	i	PRON
inlawrev-29046	271	2	d.	d.	PROPN
inlawrev-29046	271	3	at	at	ADP
inlawrev-29046	271	4	273	273	NUM
inlawrev-29046	271	5	.	.	PUNCT
inlawrev-29046	271	6	79	79	NUM
inlawrev-29046	271	7	.	.	PUNCT
inlawrev-29046	272	1	i	i	PRON
inlawrev-29046	272	2	d.	d.	PROPN
inlawrev-29046	272	3	(	(	PUNCT
inlawrev-29046	272	4	brackets	bracket	NOUN
inlawrev-29046	272	5	added	add	VERB
inlawrev-29046	272	6	by	by	ADP
inlawrev-29046	272	7	tax	tax	NOUN
inlawrev-29046	272	8	court	court	NOUN
inlawrev-29046	272	9	omitted	omit	VERB
inlawrev-29046	272	10	)	)	PUNCT
inlawrev-29046	272	11	.	.	PUNCT
inlawrev-29046	273	1	80	80	NUM
inlawrev-29046	273	2	.	.	PUNCT
inlawrev-29046	274	1	i	i	PRON
inlawrev-29046	274	2	d.	d.	PROPN
inlawrev-29046	274	3	81	81	NUM
inlawrev-29046	274	4	.	.	PUNCT
inlawrev-29046	275	1	i	i	PRON
inlawrev-29046	275	2	d.	d.	PROPN
inlawrev-29046	275	3	(	(	PUNCT
inlawrev-29046	275	4	original	original	ADJ
inlawrev-29046	275	5	quotation	quotation	NOUN
inlawrev-29046	275	6	marks	mark	NOUN
inlawrev-29046	275	7	omitted	omit	VERB
inlawrev-29046	275	8	)	)	PUNCT
inlawrev-29046	275	9	.	.	PUNCT
inlawrev-29046	276	1	82	82	NUM
inlawrev-29046	276	2	.	.	PUNCT
inlawrev-29046	277	1	i	i	PRON
inlawrev-29046	277	2	d.	d.	PROPN
inlawrev-29046	277	3	at	at	ADP
inlawrev-29046	277	4	274	274	NUM
inlawrev-29046	277	5	.	.	PUNCT
inlawrev-29046	277	6	83	83	NUM
inlawrev-29046	277	7	.	.	PUNCT
inlawrev-29046	278	1	i	i	PRON
inlawrev-29046	278	2	d.	d.	PROPN
inlawrev-29046	278	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	278	4	256405831_inlr-58-4_text.indd	256405831_inlr-58-4_text.indd	NUM
inlawrev-29046	278	5	256	256	NUM
inlawrev-29046	278	6	5/13/25	5/13/25	NUM
inlawrev-29046	278	7	4:51	4:51	NUM
inlawrev-29046	278	8	 	 	SPACE
inlawrev-29046	278	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	278	10	4:51	4:51	NUM
inlawrev-29046	278	11	 	 	SPACE
inlawrev-29046	278	12	pm	pm	NOUN
inlawrev-29046	278	13	2025	2025	NUM
inlawrev-29046	278	14	]	]	PUNCT
inlawrev-29046	278	15	tax	tax	NOUN
inlawrev-29046	278	16	law	law	NOUN
inlawrev-29046	278	17	933	933	NUM
inlawrev-29046	278	18	non	non	ADJ
inlawrev-29046	278	19	-	-	ADJ
inlawrev-29046	278	20	sequitur	sequitur	ADJ
inlawrev-29046	278	21	and	and	CCONJ
inlawrev-29046	278	22	,	,	PUNCT
inlawrev-29046	278	23	therefore	therefore	ADV
inlawrev-29046	278	24	,	,	PUNCT
inlawrev-29046	278	25	questionable.84	questionable.84	ADV
inlawrev-29046	278	26	a	a	DET
inlawrev-29046	278	27	court	court	NOUN
inlawrev-29046	278	28	’s	’s	PART
inlawrev-29046	278	29	use	use	NOUN
inlawrev-29046	278	30	of	of	ADP
inlawrev-29046	278	31	english	english	ADJ
inlawrev-29046	278	32	grammar	grammar	NOUN
inlawrev-29046	278	33	rules	rule	NOUN
inlawrev-29046	278	34	to	to	PART
inlawrev-29046	278	35	interpret	interpret	VERB
inlawrev-29046	278	36	the	the	DET
inlawrev-29046	278	37	meaning	meaning	NOUN
inlawrev-29046	278	38	of	of	ADP
inlawrev-29046	278	39	a	a	DET
inlawrev-29046	278	40	statute	statute	NOUN
inlawrev-29046	278	41	’s	’s	PART
inlawrev-29046	278	42	wording	wording	NOUN
inlawrev-29046	278	43	to	to	PART
inlawrev-29046	278	44	ascertain	ascertain	VERB
inlawrev-29046	278	45	the	the	DET
inlawrev-29046	278	46	statute	statute	NOUN
inlawrev-29046	278	47	’s	’s	PART
inlawrev-29046	278	48	meaning	meaning	NOUN
inlawrev-29046	278	49	is	be	AUX
inlawrev-29046	278	50	always	always	ADV
inlawrev-29046	278	51	problematic	problematic	ADJ
inlawrev-29046	278	52	because	because	SCONJ
inlawrev-29046	278	53	it	it	PRON
inlawrev-29046	278	54	presumes	presume	VERB
inlawrev-29046	278	55	the	the	DET
inlawrev-29046	278	56	court	court	NOUN
inlawrev-29046	278	57	correctly	correctly	ADV
inlawrev-29046	278	58	understands	understand	VERB
inlawrev-29046	278	59	:	:	PUNCT
inlawrev-29046	278	60	(	(	PUNCT
inlawrev-29046	278	61	1	1	X
inlawrev-29046	278	62	)	)	PUNCT
inlawrev-29046	278	63	the	the	DET
inlawrev-29046	278	64	rules	rule	NOUN
inlawrev-29046	278	65	’	’	PART
inlawrev-29046	278	66	meanings	meaning	NOUN
inlawrev-29046	278	67	,	,	PUNCT
inlawrev-29046	278	68	(	(	PUNCT
inlawrev-29046	278	69	2	2	X
inlawrev-29046	278	70	)	)	PUNCT
inlawrev-29046	278	71	the	the	DET
inlawrev-29046	278	72	manner	manner	NOUN
inlawrev-29046	278	73	of	of	ADP
inlawrev-29046	278	74	their	their	PRON
inlawrev-29046	278	75	proper	proper	ADJ
inlawrev-29046	278	76	application	application	NOUN
inlawrev-29046	278	77	,	,	PUNCT
inlawrev-29046	278	78	and	and	CCONJ
inlawrev-29046	278	79	(	(	PUNCT
inlawrev-29046	278	80	3	3	X
inlawrev-29046	278	81	)	)	PUNCT
inlawrev-29046	278	82	the	the	DET
inlawrev-29046	278	83	message	message	NOUN
inlawrev-29046	278	84	or	or	CCONJ
inlawrev-29046	278	85	messages	message	NOUN
inlawrev-29046	278	86	those	those	DET
inlawrev-29046	278	87	rules	rule	NOUN
inlawrev-29046	278	88	’	'	PUNCT
inlawrev-29046	278	89	application	application	NOUN
inlawrev-29046	278	90	conveys	convey	VERB
inlawrev-29046	278	91	to	to	ADP
inlawrev-29046	278	92	the	the	DET
inlawrev-29046	278	93	statute	statute	NOUN
inlawrev-29046	278	94	’s	’s	PART
inlawrev-29046	278	95	readers	reader	NOUN
inlawrev-29046	278	96	.	.	PUNCT
inlawrev-29046	279	1	also	also	ADV
inlawrev-29046	279	2	,	,	PUNCT
inlawrev-29046	279	3	a	a	DET
inlawrev-29046	279	4	court	court	NOUN
inlawrev-29046	279	5	’s	’s	PART
inlawrev-29046	279	6	understanding	understanding	NOUN
inlawrev-29046	279	7	of	of	ADP
inlawrev-29046	279	8	the	the	DET
inlawrev-29046	279	9	rules	rule	NOUN
inlawrev-29046	279	10	and	and	CCONJ
inlawrev-29046	279	11	its	its	PRON
inlawrev-29046	279	12	application	application	NOUN
inlawrev-29046	279	13	of	of	ADP
inlawrev-29046	279	14	them	they	PRON
inlawrev-29046	279	15	will	will	AUX
inlawrev-29046	279	16	likely	likely	ADV
inlawrev-29046	279	17	be	be	AUX
inlawrev-29046	279	18	heavily	heavily	ADV
inlawrev-29046	279	19	influenced	influence	VERB
inlawrev-29046	279	20	by	by	ADP
inlawrev-29046	279	21	its	its	PRON
inlawrev-29046	279	22	subjective	subjective	ADJ
inlawrev-29046	279	23	beliefs	belief	NOUN
inlawrev-29046	279	24	and	and	CCONJ
inlawrev-29046	279	25	preferences	preference	NOUN
inlawrev-29046	279	26	regarding	regard	VERB
inlawrev-29046	279	27	what	what	PRON
inlawrev-29046	279	28	constitutes	constitute	VERB
inlawrev-29046	279	29	,	,	PUNCT
inlawrev-29046	279	30	rightly	rightly	ADV
inlawrev-29046	279	31	or	or	CCONJ
inlawrev-29046	279	32	wrongly	wrongly	ADV
inlawrev-29046	279	33	,	,	PUNCT
inlawrev-29046	279	34	proper	proper	ADJ
inlawrev-29046	279	35	legal	legal	ADJ
inlawrev-29046	279	36	writing	writing	NOUN
inlawrev-29046	279	37	or	or	CCONJ
inlawrev-29046	279	38	proper	proper	ADJ
inlawrev-29046	279	39	writing	writing	NOUN
inlawrev-29046	279	40	in	in	ADP
inlawrev-29046	279	41	general	general	ADJ
inlawrev-29046	279	42	.	.	PUNCT
inlawrev-29046	280	1	nevertheless	nevertheless	ADV
inlawrev-29046	280	2	,	,	PUNCT
inlawrev-29046	280	3	while	while	SCONJ
inlawrev-29046	280	4	it	it	PRON
inlawrev-29046	280	5	is	be	AUX
inlawrev-29046	280	6	true	true	ADJ
inlawrev-29046	280	7	that	that	SCONJ
inlawrev-29046	280	8	past	past	ADJ
inlawrev-29046	280	9	participles	participle	NOUN
inlawrev-29046	280	10	generally	generally	ADV
inlawrev-29046	280	11	indicate	indicate	VERB
inlawrev-29046	280	12	completed	complete	VERB
inlawrev-29046	280	13	actions	action	NOUN
inlawrev-29046	280	14	,	,	PUNCT
inlawrev-29046	280	15	they	they	PRON
inlawrev-29046	280	16	do	do	AUX
inlawrev-29046	280	17	not	not	PART
inlawrev-29046	280	18	inherently	inherently	ADV
inlawrev-29046	280	19	specify	specify	VERB
inlawrev-29046	280	20	the	the	DET
inlawrev-29046	280	21	timing	timing	NOUN
inlawrev-29046	280	22	of	of	ADP
inlawrev-29046	280	23	that	that	DET
inlawrev-29046	280	24	completion	completion	NOUN
inlawrev-29046	280	25	.	.	PUNCT
inlawrev-29046	281	1	past	past	ADJ
inlawrev-29046	281	2	participles	participle	NOUN
inlawrev-29046	281	3	can	can	AUX
inlawrev-29046	281	4	refer	refer	VERB
inlawrev-29046	281	5	to	to	ADP
inlawrev-29046	281	6	actions	action	NOUN
inlawrev-29046	281	7	completed	complete	VERB
inlawrev-29046	281	8	before	before	ADV
inlawrev-29046	281	9	,	,	PUNCT
inlawrev-29046	281	10	during	during	ADP
inlawrev-29046	281	11	,	,	PUNCT
inlawrev-29046	281	12	or	or	CCONJ
inlawrev-29046	281	13	after	after	ADP
inlawrev-29046	281	14	the	the	DET
inlawrev-29046	281	15	time	time	NOUN
inlawrev-29046	281	16	of	of	ADP
inlawrev-29046	281	17	reference.85	reference.85	PROPN
inlawrev-29046	281	18	accordingly	accordingly	ADV
inlawrev-29046	281	19	,	,	PUNCT
inlawrev-29046	281	20	the	the	DET
inlawrev-29046	281	21	past	past	ADJ
inlawrev-29046	281	22	participle	participle	ADJ
inlawrev-29046	281	23	nature	nature	NOUN
inlawrev-29046	281	24	of	of	ADP
inlawrev-29046	281	25	the	the	DET
inlawrev-29046	281	26	word	word	NOUN
inlawrev-29046	281	27	record	record	NOUN
inlawrev-29046	281	28	—	—	PUNCT
inlawrev-29046	281	29	that	that	ADV
inlawrev-29046	281	30	is	is	ADV
inlawrev-29046	281	31	,	,	PUNCT
inlawrev-29046	281	32	recorded	record	VERB
inlawrev-29046	281	33	—	—	PUNCT
inlawrev-29046	281	34	could	could	AUX
inlawrev-29046	281	35	denote	denote	VERB
inlawrev-29046	281	36	merely	merely	ADV
inlawrev-29046	281	37	the	the	DET
inlawrev-29046	281	38	general	general	ADJ
inlawrev-29046	281	39	idea	idea	NOUN
inlawrev-29046	281	40	that	that	SCONJ
inlawrev-29046	281	41	the	the	DET
inlawrev-29046	281	42	contract	contract	NOUN
inlawrev-29046	281	43	or	or	CCONJ
inlawrev-29046	281	44	memorandum	memorandum	NOUN
inlawrev-29046	281	45	of	of	ADP
inlawrev-29046	281	46	contract	contract	NOUN
inlawrev-29046	281	47	must	must	AUX
inlawrev-29046	281	48	be	be	AUX
inlawrev-29046	281	49	publicly	publicly	ADV
inlawrev-29046	281	50	published	publish	VERB
inlawrev-29046	281	51	(	(	PUNCT
inlawrev-29046	281	52	i.e.	i.e.	X
inlawrev-29046	281	53	,	,	PUNCT
inlawrev-29046	281	54	undergo	undergo	VERB
inlawrev-29046	281	55	the	the	DET
inlawrev-29046	281	56	recording	recording	NOUN
inlawrev-29046	281	57	process	process	NOUN
inlawrev-29046	281	58	as	as	SCONJ
inlawrev-29046	281	59	defined	define	VERB
inlawrev-29046	281	60	by	by	ADP
inlawrev-29046	281	61	indiana	indiana	PROPN
inlawrev-29046	281	62	law	law	PROPN
inlawrev-29046	281	63	)	)	PUNCT
inlawrev-29046	281	64	in	in	ADP
inlawrev-29046	281	65	the	the	DET
inlawrev-29046	281	66	county	county	NOUN
inlawrev-29046	281	67	recorder	recorder	NOUN
inlawrev-29046	281	68	’s	’s	PART
inlawrev-29046	281	69	office	office	NOUN
inlawrev-29046	281	70	before	before	SCONJ
inlawrev-29046	281	71	the	the	DET
inlawrev-29046	281	72	auditor	auditor	NOUN
inlawrev-29046	281	73	can	can	AUX
inlawrev-29046	281	74	grant	grant	VERB
inlawrev-29046	281	75	a	a	DET
inlawrev-29046	281	76	homestead	homestead	NOUN
inlawrev-29046	281	77	deduction	deduction	NOUN
inlawrev-29046	281	78	pursuant	pursuant	ADJ
inlawrev-29046	281	79	to	to	ADP
inlawrev-29046	281	80	a	a	DET
inlawrev-29046	281	81	timely	timely	ADV
inlawrev-29046	281	82	filed	file	VERB
inlawrev-29046	281	83	deduction	deduction	NOUN
inlawrev-29046	281	84	application	application	NOUN
inlawrev-29046	281	85	(	(	PUNCT
inlawrev-29046	281	86	i.e.	i.e.	X
inlawrev-29046	281	87	,	,	PUNCT
inlawrev-29046	281	88	the	the	DET
inlawrev-29046	281	89	state	state	NOUN
inlawrev-29046	281	90	form	form	NOUN
inlawrev-29046	281	91	5473	5473	NUM
inlawrev-29046	282	1	[	[	X
inlawrev-29046	282	2	form	form	VERB
inlawrev-29046	282	3	hc10	hc10	PROPN
inlawrev-29046	282	4	]	]	PUNCT
inlawrev-29046	282	5	)	)	PUNCT
inlawrev-29046	282	6	rather	rather	ADV
inlawrev-29046	282	7	than	than	ADP
inlawrev-29046	282	8	denote	denote	VERB
inlawrev-29046	282	9	the	the	DET
inlawrev-29046	282	10	specific	specific	ADJ
inlawrev-29046	282	11	idea	idea	NOUN
inlawrev-29046	282	12	that	that	SCONJ
inlawrev-29046	282	13	it	it	PRON
inlawrev-29046	282	14	must	must	AUX
inlawrev-29046	282	15	be	be	AUX
inlawrev-29046	282	16	published	publish	VERB
inlawrev-29046	282	17	(	(	PUNCT
inlawrev-29046	282	18	i.e.	i.e.	X
inlawrev-29046	282	19	,	,	PUNCT
inlawrev-29046	282	20	recorded	record	VERB
inlawrev-29046	282	21	)	)	PUNCT
inlawrev-29046	282	22	in	in	ADP
inlawrev-29046	282	23	the	the	DET
inlawrev-29046	282	24	recorder	recorder	NOUN
inlawrev-29046	282	25	’s	’s	PART
inlawrev-29046	282	26	office	office	NOUN
inlawrev-29046	282	27	“	"	PUNCT
inlawrev-29046	282	28	in	in	ADP
inlawrev-29046	282	29	the	the	DET
inlawrev-29046	282	30	year	year	NOUN
inlawrev-29046	282	31	”	"	PUNCT
inlawrev-29046	282	32	for	for	ADP
inlawrev-29046	282	33	which	which	PRON
inlawrev-29046	282	34	the	the	DET
inlawrev-29046	282	35	deduction	deduction	NOUN
inlawrev-29046	282	36	is	be	AUX
inlawrev-29046	282	37	sought	seek	VERB
inlawrev-29046	282	38	.	.	PUNCT
inlawrev-29046	283	1	the	the	DET
inlawrev-29046	283	2	use	use	NOUN
inlawrev-29046	283	3	of	of	ADP
inlawrev-29046	283	4	the	the	DET
inlawrev-29046	283	5	past	past	ADJ
inlawrev-29046	283	6	participle	participle	NOUN
inlawrev-29046	283	7	“	"	PUNCT
inlawrev-29046	283	8	recorded	record	VERB
inlawrev-29046	283	9	”	"	PUNCT
inlawrev-29046	283	10	in	in	ADP
inlawrev-29046	283	11	the	the	DET
inlawrev-29046	283	12	statute	statute	NOUN
inlawrev-29046	283	13	does	do	AUX
inlawrev-29046	283	14	not	not	PART
inlawrev-29046	283	15	explicitly	explicitly	ADV
inlawrev-29046	283	16	indicate	indicate	VERB
inlawrev-29046	283	17	that	that	SCONJ
inlawrev-29046	283	18	the	the	DET
inlawrev-29046	283	19	recording	recording	NOUN
inlawrev-29046	283	20	must	must	AUX
inlawrev-29046	283	21	be	be	AUX
inlawrev-29046	283	22	completed	complete	VERB
inlawrev-29046	283	23	within	within	ADP
inlawrev-29046	283	24	the	the	DET
inlawrev-29046	283	25	assessment	assessment	NOUN
inlawrev-29046	283	26	year.86	year.86	NOUN
inlawrev-29046	283	27	the	the	DET
inlawrev-29046	283	28	tax	tax	NOUN
inlawrev-29046	283	29	court	court	NOUN
inlawrev-29046	283	30	does	do	AUX
inlawrev-29046	283	31	not	not	PART
inlawrev-29046	283	32	explain	explain	VERB
inlawrev-29046	283	33	why	why	SCONJ
inlawrev-29046	283	34	the	the	DET
inlawrev-29046	283	35	more	more	ADV
inlawrev-29046	283	36	narrow	narrow	ADJ
inlawrev-29046	283	37	and	and	CCONJ
inlawrev-29046	283	38	specific	specific	ADJ
inlawrev-29046	283	39	denotation	denotation	NOUN
inlawrev-29046	283	40	of	of	ADP
inlawrev-29046	283	41	“	"	PUNCT
inlawrev-29046	283	42	recorded	record	VERB
inlawrev-29046	283	43	”	"	PUNCT
inlawrev-29046	283	44	is	be	AUX
inlawrev-29046	283	45	more	more	ADV
inlawrev-29046	283	46	compelling	compelling	ADJ
inlawrev-29046	283	47	,	,	PUNCT
inlawrev-29046	283	48	and	and	CCONJ
inlawrev-29046	283	49	therefore	therefore	ADV
inlawrev-29046	283	50	controlling	control	VERB
inlawrev-29046	283	51	,	,	PUNCT
inlawrev-29046	283	52	than	than	ADP
inlawrev-29046	283	53	the	the	DET
inlawrev-29046	283	54	broader	broad	ADJ
inlawrev-29046	283	55	,	,	PUNCT
inlawrev-29046	283	56	more	more	ADV
inlawrev-29046	283	57	general	general	ADJ
inlawrev-29046	283	58	one	one	NUM
inlawrev-29046	283	59	.	.	PUNCT
inlawrev-29046	284	1	in	in	ADP
inlawrev-29046	284	2	other	other	ADJ
inlawrev-29046	284	3	words	word	NOUN
inlawrev-29046	284	4	,	,	PUNCT
inlawrev-29046	284	5	the	the	DET
inlawrev-29046	284	6	court	court	NOUN
inlawrev-29046	284	7	does	do	AUX
inlawrev-29046	284	8	not	not	PART
inlawrev-29046	284	9	explain	explain	VERB
inlawrev-29046	284	10	the	the	DET
inlawrev-29046	284	11	legitimacy	legitimacy	NOUN
inlawrev-29046	284	12	of	of	ADP
inlawrev-29046	284	13	its	its	PRON
inlawrev-29046	284	14	inference	inference	NOUN
inlawrev-29046	284	15	or	or	CCONJ
inlawrev-29046	284	16	cite	cite	VERB
inlawrev-29046	284	17	any	any	DET
inlawrev-29046	284	18	precedent	precedent	NOUN
inlawrev-29046	284	19	supporting	support	VERB
inlawrev-29046	284	20	it	it	PRON
inlawrev-29046	284	21	.	.	PUNCT
inlawrev-29046	285	1	the	the	DET
inlawrev-29046	285	2	tax	tax	NOUN
inlawrev-29046	285	3	court	court	NOUN
inlawrev-29046	285	4	’s	’s	PART
inlawrev-29046	285	5	conclusion	conclusion	NOUN
inlawrev-29046	285	6	that	that	SCONJ
inlawrev-29046	285	7	the	the	DET
inlawrev-29046	285	8	word	word	NOUN
inlawrev-29046	285	9	“	"	PUNCT
inlawrev-29046	285	10	recorded	record	VERB
inlawrev-29046	285	11	”	"	PUNCT
inlawrev-29046	285	12	mandates	mandate	VERB
inlawrev-29046	285	13	a	a	DET
inlawrev-29046	285	14	specific	specific	ADJ
inlawrev-29046	285	15	completion	completion	NOUN
inlawrev-29046	285	16	due	due	ADJ
inlawrev-29046	285	17	date	date	NOUN
inlawrev-29046	285	18	(	(	PUNCT
inlawrev-29046	285	19	i.e.	i.e.	X
inlawrev-29046	285	20	,	,	PUNCT
inlawrev-29046	285	21	the	the	DET
inlawrev-29046	285	22	“	"	PUNCT
inlawrev-29046	285	23	consequent	consequent	NOUN
inlawrev-29046	285	24	”	"	PUNCT
inlawrev-29046	285	25	in	in	ADP
inlawrev-29046	285	26	logical	logical	ADJ
inlawrev-29046	285	27	reasoning	reasoning	NOUN
inlawrev-29046	285	28	)	)	PUNCT
inlawrev-29046	285	29	of	of	ADP
inlawrev-29046	285	30	the	the	DET
inlawrev-29046	285	31	contract	contract	NOUN
inlawrev-29046	285	32	’s	’s	PART
inlawrev-29046	285	33	recording	recording	NOUN
inlawrev-29046	285	34	does	do	AUX
inlawrev-29046	285	35	not	not	PART
inlawrev-29046	285	36	match	match	VERB
inlawrev-29046	285	37	the	the	DET
inlawrev-29046	285	38	past	past	ADJ
inlawrev-29046	285	39	participle	participle	ADJ
inlawrev-29046	285	40	nature	nature	NOUN
inlawrev-29046	285	41	of	of	ADP
inlawrev-29046	285	42	the	the	DET
inlawrev-29046	285	43	word	word	NOUN
inlawrev-29046	285	44	“	"	PUNCT
inlawrev-29046	285	45	recorded	record	VERB
inlawrev-29046	285	46	”	"	PUNCT
inlawrev-29046	285	47	that	that	PRON
inlawrev-29046	285	48	merely	merely	ADV
inlawrev-29046	285	49	denotes	denote	VERB
inlawrev-29046	285	50	the	the	DET
inlawrev-29046	285	51	general	general	ADJ
inlawrev-29046	285	52	idea	idea	NOUN
inlawrev-29046	285	53	of	of	ADP
inlawrev-29046	285	54	completion	completion	NOUN
inlawrev-29046	285	55	(	(	PUNCT
inlawrev-29046	285	56	i.e.	i.e.	X
inlawrev-29046	285	57	,	,	PUNCT
inlawrev-29046	285	58	the	the	DET
inlawrev-29046	285	59	antecedent	antecedent	NOUN
inlawrev-29046	285	60	)	)	PUNCT
inlawrev-29046	285	61	,	,	PUNCT
inlawrev-29046	285	62	thereby	thereby	ADV
inlawrev-29046	285	63	rendering	render	VERB
inlawrev-29046	285	64	the	the	DET
inlawrev-29046	285	65	inference	inference	NOUN
inlawrev-29046	285	66	underlying	underlie	VERB
inlawrev-29046	285	67	the	the	DET
inlawrev-29046	285	68	consequential	consequential	ADJ
inlawrev-29046	285	69	conclusion	conclusion	NOUN
inlawrev-29046	285	70	,	,	PUNCT
inlawrev-29046	285	71	and	and	CCONJ
inlawrev-29046	285	72	therefore	therefore	ADV
inlawrev-29046	285	73	,	,	PUNCT
inlawrev-29046	285	74	the	the	DET
inlawrev-29046	285	75	conclusion	conclusion	NOUN
inlawrev-29046	285	76	itself	itself	PRON
inlawrev-29046	285	77	,	,	PUNCT
inlawrev-29046	285	78	invalid.87	invalid.87	VERB
inlawrev-29046	285	79	the	the	DET
inlawrev-29046	285	80	tax	tax	NOUN
inlawrev-29046	285	81	court	court	NOUN
inlawrev-29046	285	82	’s	’s	PART
inlawrev-29046	285	83	deductive	deductive	ADJ
inlawrev-29046	285	84	reasoning	reasoning	NOUN
inlawrev-29046	285	85	journey	journey	NOUN
inlawrev-29046	285	86	down	down	ADP
inlawrev-29046	285	87	the	the	DET
inlawrev-29046	285	88	esoteric	esoteric	ADJ
inlawrev-29046	285	89	rabbit	rabbit	NOUN
inlawrev-29046	285	90	hole	hole	NOUN
inlawrev-29046	285	91	—	—	PUNCT
inlawrev-29046	285	92	—	—	PUNCT
inlawrev-29046	285	93	—	—	PUNCT
inlawrev-29046	285	94	—	—	PUNCT
inlawrev-29046	285	95	—	—	PUNCT
inlawrev-29046	285	96	—	—	PUNCT
inlawrev-29046	285	97	—	—	PUNCT
inlawrev-29046	285	98	—	—	PUNCT
inlawrev-29046	285	99	—	—	PUNCT
inlawrev-29046	285	100	—	—	PUNCT
inlawrev-29046	285	101	—	—	PUNCT
inlawrev-29046	285	102	—	—	PUNCT
inlawrev-29046	285	103	—	—	PUNCT
inlawrev-29046	285	104	—	—	PUNCT
inlawrev-29046	285	105	—	—	PUNCT
inlawrev-29046	285	106	—	—	PUNCT
inlawrev-29046	285	107	—	—	PUNCT
inlawrev-29046	285	108	—	—	PUNCT
inlawrev-29046	285	109	—	—	PUNCT
inlawrev-29046	285	110	—	—	PUNCT
inlawrev-29046	285	111	—	—	PUNCT
inlawrev-29046	285	112	—	—	PUNCT
inlawrev-29046	285	113	—	—	PUNCT
inlawrev-29046	285	114	—	—	PUNCT
inlawrev-29046	285	115	—	—	PUNCT
inlawrev-29046	285	116	—	—	PUNCT
inlawrev-29046	285	117	—	—	PUNCT
inlawrev-29046	285	118	—	—	PUNCT
inlawrev-29046	285	119	—	—	PUNCT
inlawrev-29046	285	120	84	84	NUM
inlawrev-29046	285	121	.	.	PUNCT
inlawrev-29046	286	1	see	see	VERB
inlawrev-29046	286	2	andrew	andrew	PROPN
inlawrev-29046	286	3	w.	w.	PROPN
inlawrev-29046	286	4	swain	swain	PROPN
inlawrev-29046	286	5	,	,	PUNCT
inlawrev-29046	286	6	pitfalls	pitfall	NOUN
inlawrev-29046	286	7	of	of	ADP
inlawrev-29046	286	8	relying	rely	VERB
inlawrev-29046	286	9	only	only	ADV
inlawrev-29046	286	10	on	on	ADP
inlawrev-29046	286	11	grammer	grammer	NOUN
inlawrev-29046	286	12	for	for	ADP
inlawrev-29046	286	13	statutory	statutory	ADJ
inlawrev-29046	286	14	interpretation	interpretation	NOUN
inlawrev-29046	286	15	,	,	PUNCT
inlawrev-29046	286	16	112	112	NUM
inlawrev-29046	286	17	tax	tax	NOUN
inlawrev-29046	286	18	notes	note	NOUN
inlawrev-29046	286	19	(	(	PUNCT
inlawrev-29046	286	20	st	st	PROPN
inlawrev-29046	286	21	.	.	PROPN
inlawrev-29046	286	22	)	)	PUNCT
inlawrev-29046	287	1	641	641	NUM
inlawrev-29046	287	2	(	(	PUNCT
inlawrev-29046	287	3	may	may	PROPN
inlawrev-29046	287	4	27	27	NUM
inlawrev-29046	287	5	,	,	PUNCT
inlawrev-29046	287	6	2024	2024	NUM
inlawrev-29046	287	7	)	)	PUNCT
inlawrev-29046	287	8	(	(	PUNCT
inlawrev-29046	287	9	explaining	explain	VERB
inlawrev-29046	287	10	in	in	ADP
inlawrev-29046	287	11	detail	detail	NOUN
inlawrev-29046	287	12	how	how	SCONJ
inlawrev-29046	287	13	the	the	DET
inlawrev-29046	287	14	tax	tax	NOUN
inlawrev-29046	287	15	court	court	NOUN
inlawrev-29046	287	16	’s	’s	PART
inlawrev-29046	287	17	mistaken	mistaken	ADJ
inlawrev-29046	287	18	application	application	NOUN
inlawrev-29046	287	19	of	of	ADP
inlawrev-29046	287	20	the	the	DET
inlawrev-29046	287	21	grammar	grammar	NOUN
inlawrev-29046	287	22	canon	canon	NOUN
inlawrev-29046	287	23	of	of	ADP
inlawrev-29046	287	24	statutory	statutory	ADJ
inlawrev-29046	287	25	construction	construction	NOUN
inlawrev-29046	287	26	,	,	PUNCT
inlawrev-29046	287	27	and	and	CCONJ
inlawrev-29046	287	28	its	its	PRON
inlawrev-29046	287	29	failure	failure	NOUN
inlawrev-29046	287	30	to	to	PART
inlawrev-29046	287	31	consider	consider	VERB
inlawrev-29046	287	32	other	other	ADJ
inlawrev-29046	287	33	interpretive	interpretive	ADJ
inlawrev-29046	287	34	canons	canon	NOUN
inlawrev-29046	287	35	,	,	PUNCT
inlawrev-29046	287	36	resulted	result	VERB
inlawrev-29046	287	37	in	in	ADP
inlawrev-29046	287	38	a	a	DET
inlawrev-29046	287	39	misreading	misreading	NOUN
inlawrev-29046	287	40	of	of	ADP
inlawrev-29046	287	41	indiana	indiana	PROPN
inlawrev-29046	287	42	’s	’s	PART
inlawrev-29046	287	43	homestead	homestead	PROPN
inlawrev-29046	287	44	deduction	deduction	PROPN
inlawrev-29046	287	45	statute	statute	NOUN
inlawrev-29046	287	46	;	;	PUNCT
inlawrev-29046	287	47	also	also	ADV
inlawrev-29046	287	48	explaining	explain	VERB
inlawrev-29046	287	49	how	how	SCONJ
inlawrev-29046	287	50	the	the	DET
inlawrev-29046	287	51	court	court	NOUN
inlawrev-29046	287	52	misinterpreted	misinterpret	VERB
inlawrev-29046	287	53	the	the	DET
inlawrev-29046	287	54	past	past	ADJ
inlawrev-29046	287	55	participle	participle	NOUN
inlawrev-29046	287	56	“	"	PUNCT
inlawrev-29046	287	57	recorded	record	VERB
inlawrev-29046	287	58	”	"	PUNCT
inlawrev-29046	287	59	to	to	PART
inlawrev-29046	287	60	imply	imply	VERB
inlawrev-29046	287	61	a	a	DET
inlawrev-29046	287	62	december	december	PROPN
inlawrev-29046	287	63	31st	31st	NOUN
inlawrev-29046	287	64	deadline	deadline	NOUN
inlawrev-29046	287	65	,	,	PUNCT
inlawrev-29046	287	66	when	when	SCONJ
inlawrev-29046	287	67	in	in	ADP
inlawrev-29046	287	68	fact	fact	NOUN
inlawrev-29046	287	69	past	past	PROPN
inlawrev-29046	287	70	participles	participle	NOUN
inlawrev-29046	287	71	do	do	AUX
inlawrev-29046	287	72	not	not	PART
inlawrev-29046	287	73	specify	specify	VERB
inlawrev-29046	287	74	when	when	SCONJ
inlawrev-29046	287	75	an	an	DET
inlawrev-29046	287	76	action	action	NOUN
inlawrev-29046	287	77	must	must	AUX
inlawrev-29046	287	78	be	be	AUX
inlawrev-29046	287	79	completed	complete	VERB
inlawrev-29046	287	80	,	,	PUNCT
inlawrev-29046	287	81	but	but	CCONJ
inlawrev-29046	287	82	merely	merely	ADV
inlawrev-29046	287	83	that	that	SCONJ
inlawrev-29046	287	84	it	it	PRON
inlawrev-29046	287	85	must	must	AUX
inlawrev-29046	287	86	be	be	AUX
inlawrev-29046	287	87	completed	complete	VERB
inlawrev-29046	287	88	at	at	ADP
inlawrev-29046	287	89	some	some	DET
inlawrev-29046	287	90	point	point	NOUN
inlawrev-29046	287	91	—	—	PUNCT
inlawrev-29046	287	92	specifically	specifically	ADV
inlawrev-29046	287	93	,	,	PUNCT
inlawrev-29046	287	94	before	before	SCONJ
inlawrev-29046	287	95	the	the	DET
inlawrev-29046	287	96	deduction	deduction	NOUN
inlawrev-29046	287	97	is	be	AUX
inlawrev-29046	287	98	granted	grant	VERB
inlawrev-29046	287	99	in	in	ADP
inlawrev-29046	287	100	this	this	DET
inlawrev-29046	287	101	case	case	NOUN
inlawrev-29046	287	102	)	)	PUNCT
inlawrev-29046	287	103	.	.	PUNCT
inlawrev-29046	288	1	85	85	NUM
inlawrev-29046	288	2	.	.	PUNCT
inlawrev-29046	289	1	see	see	VERB
inlawrev-29046	289	2	,	,	PUNCT
inlawrev-29046	289	3	e.g.	e.g.	ADV
inlawrev-29046	289	4	,	,	PUNCT
inlawrev-29046	289	5	in	in	ADP
inlawrev-29046	289	6	re	re	PROPN
inlawrev-29046	289	7	roberts	roberts	PROPN
inlawrev-29046	289	8	,	,	PUNCT
inlawrev-29046	289	9	431	431	NUM
inlawrev-29046	289	10	b.r	b.r	PROPN
inlawrev-29046	289	11	.	.	PROPN
inlawrev-29046	289	12	914	914	NUM
inlawrev-29046	289	13	,	,	PUNCT
inlawrev-29046	289	14	917–18	917–18	NUM
inlawrev-29046	289	15	(	(	PUNCT
inlawrev-29046	289	16	bankr	bankr	PROPN
inlawrev-29046	289	17	.	.	PUNCT
inlawrev-29046	289	18	,	,	PUNCT
inlawrev-29046	289	19	s.d	s.d	PROPN
inlawrev-29046	289	20	.	.	PROPN
inlawrev-29046	289	21	ind	ind	PROPN
inlawrev-29046	289	22	.	.	PUNCT
inlawrev-29046	290	1	2010	2010	NUM
inlawrev-29046	290	2	)	)	PUNCT
inlawrev-29046	291	1	(	(	PUNCT
inlawrev-29046	291	2	stating	state	VERB
inlawrev-29046	291	3	that	that	SCONJ
inlawrev-29046	291	4	,	,	PUNCT
inlawrev-29046	291	5	“	"	PUNCT
inlawrev-29046	291	6	[	[	X
inlawrev-29046	291	7	a]s	a]	VERB
inlawrev-29046	291	8	noted	note	VERB
inlawrev-29046	291	9	in	in	ADP
inlawrev-29046	291	10	one	one	NUM
inlawrev-29046	291	11	leading	lead	VERB
inlawrev-29046	291	12	grammar	grammar	NOUN
inlawrev-29046	291	13	treatise	treatise	NOUN
inlawrev-29046	291	14	,	,	PUNCT
inlawrev-29046	291	15	both	both	CCONJ
inlawrev-29046	291	16	present	present	ADJ
inlawrev-29046	291	17	and	and	CCONJ
inlawrev-29046	291	18	past	past	ADJ
inlawrev-29046	291	19	participles	participle	NOUN
inlawrev-29046	291	20	can	can	AUX
inlawrev-29046	291	21	be	be	AUX
inlawrev-29046	291	22	used	use	VERB
inlawrev-29046	291	23	for	for	ADP
inlawrev-29046	291	24	referring	refer	VERB
inlawrev-29046	291	25	to	to	ADP
inlawrev-29046	291	26	past	past	NOUN
inlawrev-29046	291	27	[	[	X
inlawrev-29046	291	28	,	,	PUNCT
inlawrev-29046	291	29	]	]	X
inlawrev-29046	291	30	present	present	ADJ
inlawrev-29046	292	1	[	[	X
inlawrev-29046	292	2	,	,	PUNCT
inlawrev-29046	292	3	]	]	PUNCT
inlawrev-29046	292	4	or	or	CCONJ
inlawrev-29046	292	5	future	future	ADJ
inlawrev-29046	292	6	time	time	NOUN
inlawrev-29046	292	7	and	and	CCONJ
inlawrev-29046	292	8	the	the	DET
inlawrev-29046	292	9	past	past	ADJ
inlawrev-29046	292	10	participle	participle	NOUN
inlawrev-29046	292	11	signifies	signifie	NOUN
inlawrev-29046	292	12	perfectiveness	perfectiveness	NOUN
inlawrev-29046	292	13	or	or	CCONJ
inlawrev-29046	292	14	completion	completion	NOUN
inlawrev-29046	292	15	,	,	PUNCT
inlawrev-29046	292	16	but	but	CCONJ
inlawrev-29046	292	17	is	be	AUX
inlawrev-29046	292	18	not	not	PART
inlawrev-29046	292	19	restricted	restrict	VERB
inlawrev-29046	292	20	to	to	ADP
inlawrev-29046	292	21	past	past	ADJ
inlawrev-29046	292	22	time	time	NOUN
inlawrev-29046	292	23	”	"	PUNCT
inlawrev-29046	292	24	(	(	PUNCT
inlawrev-29046	292	25	internal	internal	ADJ
inlawrev-29046	292	26	quotation	quotation	NOUN
inlawrev-29046	292	27	marks	mark	NOUN
inlawrev-29046	292	28	omitted	omit	VERB
inlawrev-29046	292	29	)	)	PUNCT
inlawrev-29046	292	30	.	.	PUNCT
inlawrev-29046	292	31	)	)	PUNCT
inlawrev-29046	292	32	.	.	PUNCT
inlawrev-29046	293	1	86	86	NUM
inlawrev-29046	293	2	.	.	PUNCT
inlawrev-29046	294	1	ind	ind	PROPN
inlawrev-29046	294	2	.	.	PUNCT
inlawrev-29046	295	1	code	code	PROPN
inlawrev-29046	295	2	§	§	PROPN
inlawrev-29046	295	3	6	6	NUM
inlawrev-29046	295	4	-	-	SYM
inlawrev-29046	295	5	1.1	1.1	NUM
inlawrev-29046	295	6	-	-	PUNCT
inlawrev-29046	295	7	12	12	NUM
inlawrev-29046	295	8	-	-	PUNCT
inlawrev-29046	295	9	37(a)(2)(b)(ii	37(a)(2)(b)(ii	NUM
inlawrev-29046	295	10	)	)	PUNCT
inlawrev-29046	295	11	(	(	PUNCT
inlawrev-29046	295	12	2022	2022	NUM
inlawrev-29046	295	13	)	)	PUNCT
inlawrev-29046	295	14	.	.	PUNCT
inlawrev-29046	296	1	87	87	NUM
inlawrev-29046	296	2	.	.	PUNCT
inlawrev-29046	297	1	slatten	slatten	PROPN
inlawrev-29046	297	2	,	,	PUNCT
inlawrev-29046	297	3	226	226	NUM
inlawrev-29046	297	4	n.e.3d	n.e.3d	NUM
inlawrev-29046	297	5	at	at	ADP
inlawrev-29046	297	6	274	274	NUM
inlawrev-29046	297	7	.	.	PUNCT
inlawrev-29046	298	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	298	2	257405831_inlr-58-4_text.indd	257405831_inlr-58-4_text.indd	NUM
inlawrev-29046	298	3	257	257	NUM
inlawrev-29046	298	4	5/13/25	5/13/25	NUM
inlawrev-29046	298	5	4:51	4:51	NUM
inlawrev-29046	298	6	 	 	SPACE
inlawrev-29046	298	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	298	8	4:51	4:51	NUM
inlawrev-29046	298	9	 	 	SPACE
inlawrev-29046	298	10	pm	pm	NOUN
inlawrev-29046	298	11	indiana	indiana	PROPN
inlawrev-29046	298	12	law	law	PROPN
inlawrev-29046	298	13	review	review	NOUN
inlawrev-29046	299	1	[	[	X
inlawrev-29046	299	2	vol	vol	NOUN
inlawrev-29046	299	3	.	.	PUNCT
inlawrev-29046	299	4	58:923	58:923	NUM
inlawrev-29046	299	5	934	934	NUM
inlawrev-29046	299	6	of	of	ADP
inlawrev-29046	299	7	english	english	ADJ
inlawrev-29046	299	8	grammar	grammar	NOUN
inlawrev-29046	299	9	and	and	CCONJ
inlawrev-29046	299	10	past	past	ADJ
inlawrev-29046	299	11	participles	participle	NOUN
inlawrev-29046	299	12	caused	cause	VERB
inlawrev-29046	299	13	it	it	PRON
inlawrev-29046	299	14	to	to	PART
inlawrev-29046	299	15	lose	lose	VERB
inlawrev-29046	299	16	sight	sight	NOUN
inlawrev-29046	299	17	of	of	ADP
inlawrev-29046	299	18	the	the	DET
inlawrev-29046	299	19	real	real	ADJ
inlawrev-29046	299	20	statutory	statutory	ADJ
inlawrev-29046	299	21	interpretive	interpretive	ADJ
inlawrev-29046	299	22	question	question	NOUN
inlawrev-29046	299	23	—	—	PUNCT
inlawrev-29046	299	24	that	that	ADV
inlawrev-29046	299	25	is	is	ADV
inlawrev-29046	299	26	,	,	PUNCT
inlawrev-29046	299	27	what	what	PRON
inlawrev-29046	299	28	is	be	AUX
inlawrev-29046	299	29	the	the	DET
inlawrev-29046	299	30	substantive	substantive	ADJ
inlawrev-29046	299	31	legal	legal	ADJ
inlawrev-29046	299	32	meaning	meaning	NOUN
inlawrev-29046	299	33	of	of	ADP
inlawrev-29046	299	34	the	the	DET
inlawrev-29046	299	35	word	word	NOUN
inlawrev-29046	299	36	“	"	PUNCT
inlawrev-29046	299	37	recorded	record	VERB
inlawrev-29046	299	38	”	"	PUNCT
inlawrev-29046	299	39	under	under	ADP
inlawrev-29046	299	40	indiana	indiana	PROPN
inlawrev-29046	299	41	statutory	statutory	PROPN
inlawrev-29046	299	42	law	law	PROPN
inlawrev-29046	299	43	?	?	PUNCT
inlawrev-29046	300	1	recording	recording	NOUN
inlawrev-29046	300	2	(	(	PUNCT
inlawrev-29046	300	3	including	include	VERB
inlawrev-29046	300	4	“	"	PUNCT
inlawrev-29046	300	5	record	record	NOUN
inlawrev-29046	300	6	,	,	PUNCT
inlawrev-29046	300	7	”	"	PUNCT
inlawrev-29046	300	8	“	"	PUNCT
inlawrev-29046	300	9	recording	recording	NOUN
inlawrev-29046	300	10	,	,	PUNCT
inlawrev-29046	300	11	”	"	PUNCT
inlawrev-29046	300	12	and	and	CCONJ
inlawrev-29046	300	13	other	other	ADJ
inlawrev-29046	300	14	permutations	permutation	NOUN
inlawrev-29046	300	15	of	of	ADP
inlawrev-29046	300	16	the	the	DET
inlawrev-29046	300	17	word	word	NOUN
inlawrev-29046	300	18	“	"	PUNCT
inlawrev-29046	300	19	record	record	NOUN
inlawrev-29046	300	20	”	"	PUNCT
inlawrev-29046	300	21	)	)	PUNCT
inlawrev-29046	300	22	an	an	DET
inlawrev-29046	300	23	instrument	instrument	NOUN
inlawrev-29046	300	24	is	be	AUX
inlawrev-29046	300	25	merely	merely	ADV
inlawrev-29046	300	26	the	the	DET
inlawrev-29046	300	27	statutorily	statutorily	ADV
inlawrev-29046	300	28	prescribed	prescribe	VERB
inlawrev-29046	300	29	process	process	NOUN
inlawrev-29046	300	30	by	by	ADP
inlawrev-29046	300	31	which	which	PRON
inlawrev-29046	300	32	a	a	DET
inlawrev-29046	300	33	document	document	NOUN
inlawrev-29046	300	34	eligible	eligible	ADJ
inlawrev-29046	300	35	for	for	ADP
inlawrev-29046	300	36	recording	recording	NOUN
inlawrev-29046	300	37	is	be	AUX
inlawrev-29046	300	38	placed	place	VERB
inlawrev-29046	300	39	into	into	ADP
inlawrev-29046	300	40	official	official	ADJ
inlawrev-29046	300	41	county	county	NOUN
inlawrev-29046	300	42	records.88	records.88	AUX
inlawrev-29046	300	43	recording	record	VERB
inlawrev-29046	300	44	legally	legally	ADV
inlawrev-29046	300	45	significant	significant	ADJ
inlawrev-29046	300	46	instruments	instrument	NOUN
inlawrev-29046	300	47	with	with	ADP
inlawrev-29046	300	48	a	a	DET
inlawrev-29046	300	49	county	county	NOUN
inlawrev-29046	300	50	recorder	recorder	NOUN
inlawrev-29046	300	51	’s	’s	PART
inlawrev-29046	300	52	office	office	NOUN
inlawrev-29046	300	53	serves	serve	VERB
inlawrev-29046	300	54	several	several	ADJ
inlawrev-29046	300	55	important	important	ADJ
inlawrev-29046	300	56	purposes	purpose	NOUN
inlawrev-29046	300	57	.	.	PUNCT
inlawrev-29046	301	1	recording	recording	NOUN
inlawrev-29046	301	2	primarily	primarily	ADV
inlawrev-29046	301	3	provides	provide	VERB
inlawrev-29046	301	4	a	a	DET
inlawrev-29046	301	5	public	public	ADJ
inlawrev-29046	301	6	,	,	PUNCT
inlawrev-29046	301	7	reliable	reliable	ADJ
inlawrev-29046	301	8	,	,	PUNCT
inlawrev-29046	301	9	and	and	CCONJ
inlawrev-29046	301	10	readily	readily	ADV
inlawrev-29046	301	11	locatable	locatable	ADJ
inlawrev-29046	301	12	historical	historical	ADJ
inlawrev-29046	301	13	record	record	NOUN
inlawrev-29046	301	14	of	of	ADP
inlawrev-29046	301	15	legal	legal	ADJ
inlawrev-29046	301	16	transactions	transaction	NOUN
inlawrev-29046	301	17	,	,	PUNCT
inlawrev-29046	301	18	property	property	NOUN
inlawrev-29046	301	19	rights	right	NOUN
inlawrev-29046	301	20	,	,	PUNCT
inlawrev-29046	301	21	or	or	CCONJ
inlawrev-29046	301	22	other	other	ADJ
inlawrev-29046	301	23	legally	legally	ADV
inlawrev-29046	301	24	significant	significant	ADJ
inlawrev-29046	301	25	actions	action	NOUN
inlawrev-29046	301	26	that	that	PRON
inlawrev-29046	301	27	alert	alert	VERB
inlawrev-29046	301	28	the	the	DET
inlawrev-29046	301	29	public	public	NOUN
inlawrev-29046	301	30	to	to	ADP
inlawrev-29046	301	31	the	the	DET
inlawrev-29046	301	32	instruments	instrument	NOUN
inlawrev-29046	301	33	’	’	PART
inlawrev-29046	301	34	existence	existence	NOUN
inlawrev-29046	301	35	and	and	CCONJ
inlawrev-29046	301	36	any	any	DET
inlawrev-29046	301	37	related	related	ADJ
inlawrev-29046	301	38	rights	right	NOUN
inlawrev-29046	301	39	or	or	CCONJ
inlawrev-29046	301	40	claims	claim	NOUN
inlawrev-29046	301	41	(	(	PUNCT
inlawrev-29046	301	42	e.g.	e.g.	ADV
inlawrev-29046	301	43	,	,	PUNCT
inlawrev-29046	301	44	establishing	establish	VERB
inlawrev-29046	301	45	creditor	creditor	NOUN
inlawrev-29046	301	46	priority	priority	NOUN
inlawrev-29046	301	47	,	,	PUNCT
inlawrev-29046	301	48	creating	create	VERB
inlawrev-29046	301	49	a	a	DET
inlawrev-29046	301	50	chain	chain	NOUN
inlawrev-29046	301	51	of	of	ADP
inlawrev-29046	301	52	custody	custody	NOUN
inlawrev-29046	301	53	,	,	PUNCT
inlawrev-29046	301	54	or	or	CCONJ
inlawrev-29046	301	55	satisfying	satisfy	VERB
inlawrev-29046	301	56	a	a	DET
inlawrev-29046	301	57	legal	legal	ADJ
inlawrev-29046	301	58	requirement).89	requirement).89	NOUN
inlawrev-29046	301	59	the	the	DET
inlawrev-29046	301	60	recording	recording	NOUN
inlawrev-29046	301	61	process	process	NOUN
inlawrev-29046	301	62	also	also	ADV
inlawrev-29046	301	63	gives	give	VERB
inlawrev-29046	301	64	the	the	DET
inlawrev-29046	301	65	public	public	ADJ
inlawrev-29046	301	66	access	access	NOUN
inlawrev-29046	301	67	to	to	ADP
inlawrev-29046	301	68	the	the	DET
inlawrev-29046	301	69	instruments.90	instruments.90	NOUN
inlawrev-29046	301	70	recording	record	VERB
inlawrev-29046	301	71	the	the	DET
inlawrev-29046	301	72	land	land	NOUN
inlawrev-29046	301	73	contract	contract	NOUN
inlawrev-29046	301	74	or	or	CCONJ
inlawrev-29046	301	75	memorandum	memorandum	NOUN
inlawrev-29046	301	76	of	of	ADP
inlawrev-29046	301	77	contract	contract	NOUN
inlawrev-29046	301	78	as	as	SCONJ
inlawrev-29046	301	79	mandated	mandate	VERB
inlawrev-29046	301	80	in	in	ADP
inlawrev-29046	301	81	the	the	DET
inlawrev-29046	301	82	homestead	homestead	NOUN
inlawrev-29046	301	83	deduction	deduction	NOUN
inlawrev-29046	301	84	statute	statute	PROPN
inlawrev-29046	301	85	,	,	PUNCT
inlawrev-29046	301	86	indiana	indiana	PROPN
inlawrev-29046	301	87	code	code	PROPN
inlawrev-29046	301	88	section	section	PROPN
inlawrev-29046	301	89	6	6	NUM
inlawrev-29046	301	90	-	-	SYM
inlawrev-29046	301	91	1.1	1.1	NUM
inlawrev-29046	301	92	-	-	PUNCT
inlawrev-29046	301	93	12	12	NUM
inlawrev-29046	301	94	-	-	PUNCT
inlawrev-29046	301	95	37(a)(2)(b)(ii	37(a)(2)(b)(ii	NUM
inlawrev-29046	301	96	)	)	PUNCT
inlawrev-29046	301	97	merely	merely	ADV
inlawrev-29046	301	98	fulfills	fulfill	VERB
inlawrev-29046	301	99	a	a	DET
inlawrev-29046	301	100	legal	legal	ADJ
inlawrev-29046	301	101	requirement	requirement	NOUN
inlawrev-29046	301	102	(	(	PUNCT
inlawrev-29046	301	103	i.e.	i.e.	X
inlawrev-29046	301	104	,	,	PUNCT
inlawrev-29046	301	105	recording	record	VERB
inlawrev-29046	301	106	the	the	DET
inlawrev-29046	301	107	taxpayer	taxpayer	NOUN
inlawrev-29046	301	108	’s	’s	PART
inlawrev-29046	301	109	residential	residential	ADJ
inlawrev-29046	301	110	rights	right	NOUN
inlawrev-29046	301	111	in	in	ADP
inlawrev-29046	301	112	the	the	DET
inlawrev-29046	301	113	property	property	NOUN
inlawrev-29046	301	114	he	he	PRON
inlawrev-29046	301	115	or	or	CCONJ
inlawrev-29046	301	116	she	she	PRON
inlawrev-29046	301	117	purchased	purchase	VERB
inlawrev-29046	301	118	by	by	ADP
inlawrev-29046	301	119	contract	contract	NOUN
inlawrev-29046	301	120	)	)	PUNCT
inlawrev-29046	301	121	that	that	SCONJ
inlawrev-29046	301	122	the	the	DET
inlawrev-29046	301	123	taxpayer	taxpayer	NOUN
inlawrev-29046	301	124	must	must	AUX
inlawrev-29046	301	125	satisfy	satisfy	VERB
inlawrev-29046	301	126	before	before	SCONJ
inlawrev-29046	301	127	the	the	DET
inlawrev-29046	301	128	county	county	NOUN
inlawrev-29046	301	129	assessor	assessor	NOUN
inlawrev-29046	301	130	grants	grant	VERB
inlawrev-29046	301	131	the	the	DET
inlawrev-29046	301	132	taxpayer	taxpayer	NOUN
inlawrev-29046	301	133	a	a	DET
inlawrev-29046	301	134	homestead	homestead	NOUN
inlawrev-29046	301	135	deduction	deduction	NOUN
inlawrev-29046	301	136	for	for	ADP
inlawrev-29046	301	137	whatever	whatever	DET
inlawrev-29046	301	138	tax	tax	NOUN
inlawrev-29046	301	139	year	year	NOUN
inlawrev-29046	301	140	the	the	DET
inlawrev-29046	301	141	timely	timely	ADJ
inlawrev-29046	301	142	filing	filing	NOUN
inlawrev-29046	301	143	of	of	ADP
inlawrev-29046	301	144	their	their	PRON
inlawrev-29046	301	145	homestead	homestead	NOUN
inlawrev-29046	301	146	deduction	deduction	NOUN
inlawrev-29046	301	147	application	application	NOUN
inlawrev-29046	301	148	qualified	qualified	ADJ
inlawrev-29046	301	149	them.91	them.91	NOUN
inlawrev-29046	301	150	in	in	ADP
inlawrev-29046	301	151	other	other	ADJ
inlawrev-29046	301	152	words	word	NOUN
inlawrev-29046	301	153	,	,	PUNCT
inlawrev-29046	301	154	the	the	DET
inlawrev-29046	301	155	recording	recording	NOUN
inlawrev-29046	301	156	of	of	ADP
inlawrev-29046	301	157	the	the	DET
inlawrev-29046	301	158	contract	contract	NOUN
inlawrev-29046	301	159	with	with	ADP
inlawrev-29046	301	160	the	the	DET
inlawrev-29046	301	161	county	county	NOUN
inlawrev-29046	301	162	auditor	auditor	NOUN
inlawrev-29046	301	163	must	must	AUX
inlawrev-29046	301	164	be	be	AUX
inlawrev-29046	301	165	completed	complete	VERB
inlawrev-29046	301	166	before	before	SCONJ
inlawrev-29046	301	167	the	the	DET
inlawrev-29046	301	168	county	county	NOUN
inlawrev-29046	301	169	auditor	auditor	NOUN
inlawrev-29046	301	170	can	can	AUX
inlawrev-29046	301	171	grant	grant	VERB
inlawrev-29046	301	172	a	a	DET
inlawrev-29046	301	173	homestead	homestead	NOUN
inlawrev-29046	301	174	deduction	deduction	NOUN
inlawrev-29046	301	175	requested	request	VERB
inlawrev-29046	301	176	via	via	ADP
inlawrev-29046	301	177	a	a	DET
inlawrev-29046	301	178	properly	properly	ADV
inlawrev-29046	301	179	prepared	prepare	VERB
inlawrev-29046	301	180	and	and	CCONJ
inlawrev-29046	301	181	timely	timely	ADV
inlawrev-29046	301	182	filed	file	VERB
inlawrev-29046	301	183	homestead	homestead	NOUN
inlawrev-29046	301	184	deduction	deduction	NOUN
inlawrev-29046	301	185	application	application	NOUN
inlawrev-29046	301	186	.	.	PUNCT
inlawrev-29046	302	1	it	it	PRON
inlawrev-29046	302	2	is	be	AUX
inlawrev-29046	302	3	this	this	DET
inlawrev-29046	302	4	general	general	ADJ
inlawrev-29046	302	5	notion	notion	NOUN
inlawrev-29046	302	6	of	of	ADP
inlawrev-29046	302	7	“	"	PUNCT
inlawrev-29046	302	8	completion	completion	NOUN
inlawrev-29046	302	9	”	"	PUNCT
inlawrev-29046	302	10	to	to	PART
inlawrev-29046	302	11	which	which	PRON
inlawrev-29046	302	12	the	the	DET
inlawrev-29046	302	13	word	word	NOUN
inlawrev-29046	302	14	“	"	PUNCT
inlawrev-29046	302	15	recorded	record	VERB
inlawrev-29046	302	16	”	"	PUNCT
inlawrev-29046	302	17	as	as	SCONJ
inlawrev-29046	302	18	the	the	DET
inlawrev-29046	302	19	past	past	ADJ
inlawrev-29046	302	20	participle	participle	NOUN
inlawrev-29046	302	21	form	form	NOUN
inlawrev-29046	302	22	of	of	ADP
inlawrev-29046	302	23	“	"	PUNCT
inlawrev-29046	302	24	record	record	NOUN
inlawrev-29046	302	25	”	"	PUNCT
inlawrev-29046	302	26	refers	refer	VERB
inlawrev-29046	302	27	and	and	CCONJ
inlawrev-29046	302	28	mandates	mandate	NOUN
inlawrev-29046	302	29	and	and	CCONJ
inlawrev-29046	302	30	not	not	PART
inlawrev-29046	302	31	the	the	DET
inlawrev-29046	302	32	exact	exact	ADJ
inlawrev-29046	302	33	date	date	NOUN
inlawrev-29046	302	34	by	by	ADP
inlawrev-29046	302	35	which	which	PRON
inlawrev-29046	302	36	the	the	DET
inlawrev-29046	302	37	recording	recording	NOUN
inlawrev-29046	302	38	must	must	AUX
inlawrev-29046	302	39	be	be	AUX
inlawrev-29046	302	40	completed	complete	VERB
inlawrev-29046	302	41	.	.	PUNCT
inlawrev-29046	303	1	accordingly	accordingly	ADV
inlawrev-29046	303	2	,	,	PUNCT
inlawrev-29046	303	3	a	a	DET
inlawrev-29046	303	4	more	more	ADV
inlawrev-29046	303	5	accurate	accurate	ADJ
inlawrev-29046	303	6	interpretation	interpretation	NOUN
inlawrev-29046	303	7	of	of	ADP
inlawrev-29046	303	8	the	the	DET
inlawrev-29046	303	9	homestead	homestead	PROPN
inlawrev-29046	303	10	deduction	deduction	PROPN
inlawrev-29046	303	11	statute	statute	NOUN
inlawrev-29046	303	12	’s	’s	PART
inlawrev-29046	303	13	use	use	NOUN
inlawrev-29046	303	14	of	of	ADP
inlawrev-29046	303	15	the	the	DET
inlawrev-29046	303	16	word	word	NOUN
inlawrev-29046	303	17	“	"	PUNCT
inlawrev-29046	303	18	recorded	record	VERB
inlawrev-29046	303	19	”	"	PUNCT
inlawrev-29046	303	20	focuses	focus	VERB
inlawrev-29046	303	21	on	on	ADP
inlawrev-29046	303	22	whether	whether	SCONJ
inlawrev-29046	303	23	the	the	DET
inlawrev-29046	303	24	property	property	NOUN
inlawrev-29046	303	25	meets	meet	VERB
inlawrev-29046	303	26	the	the	DET
inlawrev-29046	303	27	requirements	requirement	NOUN
inlawrev-29046	303	28	for	for	ADP
inlawrev-29046	303	29	the	the	DET
inlawrev-29046	303	30	homestead	homestead	NOUN
inlawrev-29046	303	31	deduction	deduction	NOUN
inlawrev-29046	303	32	at	at	ADP
inlawrev-29046	303	33	the	the	DET
inlawrev-29046	303	34	time	time	NOUN
inlawrev-29046	303	35	the	the	DET
inlawrev-29046	303	36	deduction	deduction	NOUN
inlawrev-29046	303	37	is	be	AUX
inlawrev-29046	303	38	sought	seek	VERB
inlawrev-29046	303	39	via	via	ADP
inlawrev-29046	303	40	the	the	DET
inlawrev-29046	303	41	timely	timely	ADJ
inlawrev-29046	303	42	filing	filing	NOUN
inlawrev-29046	303	43	of	of	ADP
inlawrev-29046	303	44	the	the	DET
inlawrev-29046	303	45	applicable	applicable	ADJ
inlawrev-29046	303	46	application	application	NOUN
inlawrev-29046	303	47	rather	rather	ADV
inlawrev-29046	303	48	than	than	ADP
inlawrev-29046	303	49	whether	whether	SCONJ
inlawrev-29046	303	50	the	the	DET
inlawrev-29046	303	51	statute	statute	NOUN
inlawrev-29046	303	52	imposes	impose	VERB
inlawrev-29046	303	53	a	a	DET
inlawrev-29046	303	54	rigid	rigid	ADJ
inlawrev-29046	303	55	temporal	temporal	ADJ
inlawrev-29046	303	56	requirement	requirement	NOUN
inlawrev-29046	303	57	based	base	VERB
inlawrev-29046	303	58	solely	solely	ADV
inlawrev-29046	303	59	on	on	ADP
inlawrev-29046	303	60	the	the	DET
inlawrev-29046	303	61	form	form	NOUN
inlawrev-29046	303	62	of	of	ADP
inlawrev-29046	303	63	the	the	DET
inlawrev-29046	303	64	verb	verb	NOUN
inlawrev-29046	303	65	“	"	PUNCT
inlawrev-29046	303	66	recorded	record	VERB
inlawrev-29046	303	67	.	.	PUNCT
inlawrev-29046	303	68	”	"	PUNCT
inlawrev-29046	304	1	to	to	PART
inlawrev-29046	304	2	further	far	ADV
inlawrev-29046	304	3	support	support	VERB
inlawrev-29046	304	4	her	her	PRON
inlawrev-29046	304	5	argument	argument	NOUN
inlawrev-29046	304	6	,	,	PUNCT
inlawrev-29046	304	7	slatten	slatten	PROPN
inlawrev-29046	304	8	noted	note	VERB
inlawrev-29046	304	9	indiana	indiana	PROPN
inlawrev-29046	304	10	code	code	PROPN
inlawrev-29046	304	11	section	section	NOUN
inlawrev-29046	304	12	6	6	NUM
inlawrev-29046	304	13	-	-	SYM
inlawrev-29046	304	14	1.112	1.112	NUM
inlawrev-29046	304	15	-	-	SYM
inlawrev-29046	304	16	45(f	45(f	NUM
inlawrev-29046	304	17	)	)	PUNCT
inlawrev-29046	304	18	,	,	PUNCT
inlawrev-29046	304	19	which	which	PRON
inlawrev-29046	304	20	provides	provide	VERB
inlawrev-29046	304	21	that	that	PRON
inlawrev-29046	304	22	:	:	PUNCT
inlawrev-29046	304	23	a	a	DET
inlawrev-29046	304	24	person	person	NOUN
inlawrev-29046	304	25	who	who	PRON
inlawrev-29046	304	26	is	be	AUX
inlawrev-29046	304	27	required	require	VERB
inlawrev-29046	304	28	to	to	PART
inlawrev-29046	304	29	record	record	VERB
inlawrev-29046	304	30	a	a	DET
inlawrev-29046	304	31	contract	contract	NOUN
inlawrev-29046	304	32	with	with	ADP
inlawrev-29046	304	33	a	a	DET
inlawrev-29046	304	34	county	county	NOUN
inlawrev-29046	304	35	recorder	recorder	NOUN
inlawrev-29046	304	36	in	in	ADP
inlawrev-29046	304	37	order	order	NOUN
inlawrev-29046	304	38	to	to	PART
inlawrev-29046	304	39	qualify	qualify	VERB
inlawrev-29046	304	40	for	for	ADP
inlawrev-29046	304	41	a	a	DET
inlawrev-29046	304	42	deduction	deduction	NOUN
inlawrev-29046	304	43	under	under	ADP
inlawrev-29046	304	44	this	this	DET
inlawrev-29046	304	45	article	article	NOUN
inlawrev-29046	304	46	must	must	AUX
inlawrev-29046	304	47	record	record	VERB
inlawrev-29046	304	48	the	the	PRON
inlawrev-29046	304	49	—	—	PUNCT
inlawrev-29046	304	50	—	—	PUNCT
inlawrev-29046	304	51	—	—	PUNCT
inlawrev-29046	304	52	—	—	PUNCT
inlawrev-29046	304	53	—	—	PUNCT
inlawrev-29046	304	54	—	—	PUNCT
inlawrev-29046	304	55	—	—	PUNCT
inlawrev-29046	304	56	—	—	PUNCT
inlawrev-29046	304	57	—	—	PUNCT
inlawrev-29046	304	58	—	—	PUNCT
inlawrev-29046	304	59	—	—	PUNCT
inlawrev-29046	304	60	—	—	PUNCT
inlawrev-29046	304	61	—	—	PUNCT
inlawrev-29046	304	62	—	—	PUNCT
inlawrev-29046	304	63	—	—	PUNCT
inlawrev-29046	304	64	—	—	PUNCT
inlawrev-29046	304	65	—	—	PUNCT
inlawrev-29046	304	66	—	—	PUNCT
inlawrev-29046	304	67	—	—	PUNCT
inlawrev-29046	304	68	—	—	PUNCT
inlawrev-29046	304	69	—	—	PUNCT
inlawrev-29046	304	70	—	—	PUNCT
inlawrev-29046	304	71	—	—	PUNCT
inlawrev-29046	304	72	—	—	PUNCT
inlawrev-29046	304	73	—	—	PUNCT
inlawrev-29046	304	74	—	—	PUNCT
inlawrev-29046	304	75	—	—	PUNCT
inlawrev-29046	304	76	—	—	PUNCT
inlawrev-29046	304	77	—	—	PUNCT
inlawrev-29046	304	78	88	88	NUM
inlawrev-29046	304	79	.	.	PUNCT
inlawrev-29046	305	1	see	see	VERB
inlawrev-29046	305	2	,	,	PUNCT
inlawrev-29046	305	3	e.g.	e.g.	ADV
inlawrev-29046	305	4	,	,	PUNCT
inlawrev-29046	305	5	ind	ind	PROPN
inlawrev-29046	305	6	.	.	PUNCT
inlawrev-29046	306	1	code	code	PROPN
inlawrev-29046	306	2	§	§	PROPN
inlawrev-29046	306	3	36	36	NUM
inlawrev-29046	306	4	-	-	SYM
inlawrev-29046	306	5	2	2	NUM
inlawrev-29046	306	6	-	-	PUNCT
inlawrev-29046	306	7	11	11	NUM
inlawrev-29046	306	8	-	-	SYM
inlawrev-29046	306	9	8	8	NUM
inlawrev-29046	306	10	(	(	PUNCT
inlawrev-29046	306	11	2024	2024	NUM
inlawrev-29046	306	12	)	)	PUNCT
inlawrev-29046	306	13	(	(	PUNCT
inlawrev-29046	306	14	establishing	establish	VERB
inlawrev-29046	306	15	the	the	DET
inlawrev-29046	306	16	county	county	NOUN
inlawrev-29046	306	17	recorder	recorder	NOUN
inlawrev-29046	306	18	’s	’s	PART
inlawrev-29046	306	19	duty	duty	NOUN
inlawrev-29046	306	20	to	to	PART
inlawrev-29046	306	21	record	record	VERB
inlawrev-29046	306	22	“	"	PUNCT
inlawrev-29046	306	23	all	all	DET
inlawrev-29046	306	24	instruments	instrument	NOUN
inlawrev-29046	306	25	that	that	PRON
inlawrev-29046	306	26	are	be	AUX
inlawrev-29046	306	27	proper	proper	ADJ
inlawrev-29046	306	28	for	for	ADP
inlawrev-29046	306	29	recording	recording	NOUN
inlawrev-29046	306	30	)	)	PUNCT
inlawrev-29046	306	31	;	;	PUNCT
inlawrev-29046	307	1	i.c	i.c	PROPN
inlawrev-29046	307	2	.	.	PROPN
inlawrev-29046	307	3	§	§	PROPN
inlawrev-29046	307	4	§	§	PROPN
inlawrev-29046	307	5	36	36	NUM
inlawrev-29046	307	6	-	-	SYM
inlawrev-29046	307	7	2	2	NUM
inlawrev-29046	307	8	-	-	PUNCT
inlawrev-29046	307	9	11	11	NUM
inlawrev-29046	307	10	-	-	SYM
inlawrev-29046	307	11	10	10	NUM
inlawrev-29046	307	12	,	,	PUNCT
inlawrev-29046	307	13	-12	-12	PROPN
inlawrev-29046	307	14	through	through	ADP
inlawrev-29046	307	15	-14.5	-14.5	PROPN
inlawrev-29046	307	16	,	,	PUNCT
inlawrev-29046	307	17	-16	-16	NUM
inlawrev-29046	307	18	,	,	PUNCT
inlawrev-29046	307	19	-22	-22	X
inlawrev-29046	307	20	,	,	PUNCT
inlawrev-29046	307	21	23	23	NUM
inlawrev-29046	307	22	,	,	PUNCT
inlawrev-29046	307	23	-25	-25	PUNCT
inlawrev-29046	307	24	(	(	PUNCT
inlawrev-29046	307	25	describing	describe	VERB
inlawrev-29046	307	26	the	the	DET
inlawrev-29046	307	27	various	various	ADJ
inlawrev-29046	307	28	instruments	instrument	NOUN
inlawrev-29046	307	29	eligible	eligible	ADJ
inlawrev-29046	307	30	for	for	ADP
inlawrev-29046	307	31	recording	recording	NOUN
inlawrev-29046	307	32	and	and	CCONJ
inlawrev-29046	307	33	establishing	establish	VERB
inlawrev-29046	307	34	the	the	DET
inlawrev-29046	307	35	methods	method	NOUN
inlawrev-29046	307	36	by	by	ADP
inlawrev-29046	307	37	which	which	PRON
inlawrev-29046	307	38	county	county	NOUN
inlawrev-29046	307	39	recorders	recorder	NOUN
inlawrev-29046	307	40	record	record	VERB
inlawrev-29046	307	41	those	those	DET
inlawrev-29046	307	42	various	various	ADJ
inlawrev-29046	307	43	instruments	instrument	NOUN
inlawrev-29046	307	44	for	for	ADP
inlawrev-29046	307	45	public	public	ADJ
inlawrev-29046	307	46	availability	availability	NOUN
inlawrev-29046	307	47	)	)	PUNCT
inlawrev-29046	307	48	.	.	PUNCT
inlawrev-29046	308	1	see	see	VERB
inlawrev-29046	308	2	also	also	ADV
inlawrev-29046	308	3	reid	reid	PROPN
inlawrev-29046	308	4	kress	kress	PROPN
inlawrev-29046	308	5	weisbord	weisbord	PROPN
inlawrev-29046	308	6	&	&	CCONJ
inlawrev-29046	308	7	stewart	stewart	PROPN
inlawrev-29046	308	8	e.	e.	PROPN
inlawrev-29046	308	9	sterk	sterk	PROPN
inlawrev-29046	308	10	,	,	PUNCT
inlawrev-29046	308	11	the	the	DET
inlawrev-29046	308	12	commodification	commodification	NOUN
inlawrev-29046	308	13	of	of	ADP
inlawrev-29046	308	14	public	public	ADJ
inlawrev-29046	308	15	land	land	NOUN
inlawrev-29046	308	16	records	record	NOUN
inlawrev-29046	308	17	,	,	PUNCT
inlawrev-29046	308	18	97	97	NUM
inlawrev-29046	308	19	notre	notre	PROPN
inlawrev-29046	308	20	dame	dame	PROPN
inlawrev-29046	308	21	l.	l.	PROPN
inlawrev-29046	308	22	rev	rev	PROPN
inlawrev-29046	308	23	.	.	PROPN
inlawrev-29046	309	1	507	507	NUM
inlawrev-29046	309	2	(	(	PUNCT
inlawrev-29046	309	3	2022	2022	NUM
inlawrev-29046	309	4	)	)	PUNCT
inlawrev-29046	309	5	(	(	PUNCT
inlawrev-29046	309	6	discussing	discuss	VERB
inlawrev-29046	309	7	and	and	CCONJ
inlawrev-29046	309	8	describing	describe	VERB
inlawrev-29046	309	9	the	the	DET
inlawrev-29046	309	10	functions	function	NOUN
inlawrev-29046	309	11	of	of	ADP
inlawrev-29046	309	12	recording	recording	NOUN
inlawrev-29046	309	13	instruments	instrument	NOUN
inlawrev-29046	309	14	,	,	PUNCT
inlawrev-29046	309	15	particularly	particularly	ADV
inlawrev-29046	309	16	land	land	NOUN
inlawrev-29046	309	17	deeds	deed	NOUN
inlawrev-29046	309	18	,	,	PUNCT
inlawrev-29046	309	19	with	with	ADP
inlawrev-29046	309	20	county	county	NOUN
inlawrev-29046	309	21	recorder	recorder	NOUN
inlawrev-29046	309	22	offices	office	NOUN
inlawrev-29046	309	23	)	)	PUNCT
inlawrev-29046	309	24	.	.	PUNCT
inlawrev-29046	310	1	89	89	NUM
inlawrev-29046	310	2	.	.	PUNCT
inlawrev-29046	311	1	i.c	i.c	PROPN
inlawrev-29046	311	2	.	.	PUNCT
inlawrev-29046	312	1	§	§	PROPN
inlawrev-29046	312	2	6	6	NUM
inlawrev-29046	312	3	-	-	SYM
inlawrev-29046	312	4	1.1	1.1	NUM
inlawrev-29046	312	5	-	-	PUNCT
inlawrev-29046	312	6	12	12	NUM
inlawrev-29046	312	7	-	-	PUNCT
inlawrev-29046	312	8	37(a)(2)(b)(ii	37(a)(2)(b)(ii	NUM
inlawrev-29046	312	9	)	)	PUNCT
inlawrev-29046	312	10	(	(	PUNCT
inlawrev-29046	312	11	2022	2022	NUM
inlawrev-29046	312	12	)	)	PUNCT
inlawrev-29046	312	13	.	.	PUNCT
inlawrev-29046	313	1	90	90	NUM
inlawrev-29046	313	2	.	.	PUNCT
inlawrev-29046	314	1	i	i	PRON
inlawrev-29046	314	2	d.	d.	PROPN
inlawrev-29046	314	3	91	91	NUM
inlawrev-29046	314	4	.	.	PUNCT
inlawrev-29046	315	1	i	i	PRON
inlawrev-29046	315	2	d.	d.	PROPN
inlawrev-29046	315	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	315	4	258405831_inlr-58-4_text.indd	258405831_inlr-58-4_text.indd	NUM
inlawrev-29046	315	5	258	258	NUM
inlawrev-29046	315	6	5/13/25	5/13/25	NUM
inlawrev-29046	315	7	4:51	4:51	NUM
inlawrev-29046	315	8	 	 	SPACE
inlawrev-29046	315	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	315	10	4:51	4:51	NUM
inlawrev-29046	315	11	 	 	SPACE
inlawrev-29046	315	12	pm	pm	NOUN
inlawrev-29046	315	13	2025	2025	NUM
inlawrev-29046	315	14	]	]	PUNCT
inlawrev-29046	315	15	tax	tax	NOUN
inlawrev-29046	315	16	law	law	NOUN
inlawrev-29046	315	17	935	935	NUM
inlawrev-29046	315	18	contract	contract	NOUN
inlawrev-29046	315	19	,	,	PUNCT
inlawrev-29046	315	20	or	or	CCONJ
inlawrev-29046	315	21	a	a	DET
inlawrev-29046	315	22	memorandum	memorandum	NOUN
inlawrev-29046	315	23	of	of	ADP
inlawrev-29046	315	24	the	the	DET
inlawrev-29046	315	25	contract	contract	NOUN
inlawrev-29046	315	26	,	,	PUNCT
inlawrev-29046	315	27	before	before	ADV
inlawrev-29046	315	28	,	,	PUNCT
inlawrev-29046	315	29	or	or	CCONJ
inlawrev-29046	315	30	concurrently	concurrently	ADV
inlawrev-29046	315	31	with	with	ADP
inlawrev-29046	315	32	,	,	PUNCT
inlawrev-29046	315	33	the	the	DET
inlawrev-29046	315	34	filing	filing	NOUN
inlawrev-29046	315	35	of	of	ADP
inlawrev-29046	315	36	the	the	DET
inlawrev-29046	315	37	corresponding	corresponding	ADJ
inlawrev-29046	315	38	deduction	deduction	NOUN
inlawrev-29046	315	39	application.92	application.92	PROPN
inlawrev-29046	315	40	slatten	slatten	PROPN
inlawrev-29046	315	41	argued	argue	VERB
inlawrev-29046	315	42	that	that	SCONJ
inlawrev-29046	315	43	the	the	DET
inlawrev-29046	315	44	statute	statute	NOUN
inlawrev-29046	315	45	’s	’s	PART
inlawrev-29046	315	46	verbiage	verbiage	NOUN
inlawrev-29046	315	47	allowed	allow	VERB
inlawrev-29046	315	48	her	she	PRON
inlawrev-29046	315	49	until	until	ADP
inlawrev-29046	315	50	january	january	PROPN
inlawrev-29046	315	51	5	5	NUM
inlawrev-29046	315	52	,	,	PUNCT
inlawrev-29046	315	53	2021	2021	NUM
inlawrev-29046	315	54	,	,	PUNCT
inlawrev-29046	315	55	to	to	PART
inlawrev-29046	315	56	record	record	VERB
inlawrev-29046	315	57	her	her	PRON
inlawrev-29046	315	58	memorandum	memorandum	NOUN
inlawrev-29046	315	59	of	of	ADP
inlawrev-29046	315	60	contract	contract	NOUN
inlawrev-29046	315	61	because	because	SCONJ
inlawrev-29046	315	62	that	that	PRON
inlawrev-29046	315	63	was	be	AUX
inlawrev-29046	315	64	the	the	DET
inlawrev-29046	315	65	day	day	NOUN
inlawrev-29046	315	66	she	she	PRON
inlawrev-29046	315	67	filed	file	VERB
inlawrev-29046	315	68	her	her	PRON
inlawrev-29046	315	69	homestead	homestead	NOUN
inlawrev-29046	315	70	deduction	deduction	NOUN
inlawrev-29046	315	71	application.93	application.93	ADP
inlawrev-29046	315	72	the	the	DET
inlawrev-29046	315	73	tax	tax	NOUN
inlawrev-29046	315	74	court	court	NOUN
inlawrev-29046	315	75	rejected	reject	VERB
inlawrev-29046	315	76	this	this	DET
inlawrev-29046	315	77	argument	argument	NOUN
inlawrev-29046	315	78	.	.	PUNCT
inlawrev-29046	316	1	it	it	PRON
inlawrev-29046	316	2	said	say	VERB
inlawrev-29046	316	3	that	that	SCONJ
inlawrev-29046	316	4	section	section	NOUN
inlawrev-29046	316	5	45(f	45(f	NUM
inlawrev-29046	316	6	)	)	PUNCT
inlawrev-29046	316	7	of	of	ADP
inlawrev-29046	316	8	the	the	DET
inlawrev-29046	316	9	indiana	indiana	PROPN
inlawrev-29046	316	10	code	code	PROPN
inlawrev-29046	316	11	established	establish	VERB
inlawrev-29046	316	12	the	the	DET
inlawrev-29046	316	13	sequence	sequence	NOUN
inlawrev-29046	316	14	of	of	ADP
inlawrev-29046	316	15	actions	action	NOUN
inlawrev-29046	316	16	(	(	PUNCT
inlawrev-29046	316	17	i.e.	i.e.	X
inlawrev-29046	316	18	,	,	PUNCT
inlawrev-29046	316	19	between	between	ADP
inlawrev-29046	316	20	recording	recording	NOUN
inlawrev-29046	316	21	and	and	CCONJ
inlawrev-29046	316	22	filing	filing	NOUN
inlawrev-29046	316	23	)	)	PUNCT
inlawrev-29046	316	24	required	require	VERB
inlawrev-29046	316	25	for	for	ADP
inlawrev-29046	316	26	obtaining	obtain	VERB
inlawrev-29046	316	27	a	a	DET
inlawrev-29046	316	28	homestead	homestead	NOUN
inlawrev-29046	316	29	deduction.94	deduction.94	NOUN
inlawrev-29046	316	30	though	though	SCONJ
inlawrev-29046	316	31	section	section	NOUN
inlawrev-29046	316	32	45(f	45(f	NUM
inlawrev-29046	316	33	)	)	PUNCT
inlawrev-29046	316	34	mandated	mandate	VERB
inlawrev-29046	316	35	that	that	SCONJ
inlawrev-29046	316	36	any	any	DET
inlawrev-29046	316	37	required	required	ADJ
inlawrev-29046	316	38	recording	recording	NOUN
inlawrev-29046	316	39	must	must	AUX
inlawrev-29046	316	40	be	be	AUX
inlawrev-29046	316	41	done	do	VERB
inlawrev-29046	316	42	before	before	ADP
inlawrev-29046	316	43	or	or	CCONJ
inlawrev-29046	316	44	concurrently	concurrently	ADV
inlawrev-29046	316	45	with	with	ADP
inlawrev-29046	316	46	the	the	DET
inlawrev-29046	316	47	filing	filing	NOUN
inlawrev-29046	316	48	of	of	ADP
inlawrev-29046	316	49	the	the	DET
inlawrev-29046	316	50	deduction	deduction	NOUN
inlawrev-29046	316	51	application	application	NOUN
inlawrev-29046	316	52	,	,	PUNCT
inlawrev-29046	316	53	the	the	DET
inlawrev-29046	316	54	statutory	statutory	ADJ
inlawrev-29046	316	55	section	section	NOUN
inlawrev-29046	316	56	did	do	AUX
inlawrev-29046	316	57	not	not	PART
inlawrev-29046	316	58	extend	extend	VERB
inlawrev-29046	316	59	the	the	DET
inlawrev-29046	316	60	deadline	deadline	NOUN
inlawrev-29046	316	61	for	for	ADP
inlawrev-29046	316	62	recording	record	VERB
inlawrev-29046	316	63	a	a	DET
inlawrev-29046	316	64	memorandum	memorandum	NOUN
inlawrev-29046	316	65	of	of	ADP
inlawrev-29046	316	66	contract.95	contract.95	NOUN
inlawrev-29046	316	67	instead	instead	ADV
inlawrev-29046	316	68	,	,	PUNCT
inlawrev-29046	316	69	it	it	PRON
inlawrev-29046	316	70	placed	place	VERB
inlawrev-29046	316	71	a	a	DET
inlawrev-29046	316	72	limit	limit	NOUN
inlawrev-29046	316	73	on	on	ADP
inlawrev-29046	316	74	the	the	DET
inlawrev-29046	316	75	time	time	NOUN
inlawrev-29046	316	76	allowed	allow	VERB
inlawrev-29046	316	77	for	for	ADP
inlawrev-29046	316	78	recording	record	VERB
inlawrev-29046	316	79	by	by	ADP
inlawrev-29046	316	80	prohibiting	prohibit	VERB
inlawrev-29046	316	81	recording	recording	NOUN
inlawrev-29046	316	82	after	after	ADP
inlawrev-29046	316	83	filing	file	VERB
inlawrev-29046	316	84	a	a	DET
inlawrev-29046	316	85	deduction	deduction	NOUN
inlawrev-29046	316	86	application.96	application.96	NOUN
inlawrev-29046	316	87	the	the	DET
inlawrev-29046	316	88	tax	tax	NOUN
inlawrev-29046	316	89	court	court	NOUN
inlawrev-29046	316	90	said	say	VERB
inlawrev-29046	316	91	that	that	SCONJ
inlawrev-29046	316	92	slatten	slatten	VERB
inlawrev-29046	316	93	’s	’s	PART
inlawrev-29046	316	94	interpretation	interpretation	NOUN
inlawrev-29046	316	95	of	of	ADP
inlawrev-29046	316	96	section	section	NOUN
inlawrev-29046	316	97	45(f	45(f	NUM
inlawrev-29046	316	98	)	)	PUNCT
inlawrev-29046	316	99	could	could	AUX
inlawrev-29046	316	100	only	only	ADV
inlawrev-29046	316	101	be	be	AUX
inlawrev-29046	316	102	accepted	accept	VERB
inlawrev-29046	316	103	if	if	SCONJ
inlawrev-29046	316	104	the	the	DET
inlawrev-29046	316	105	mandatory	mandatory	ADJ
inlawrev-29046	316	106	word	word	NOUN
inlawrev-29046	316	107	“	"	PUNCT
inlawrev-29046	316	108	must	must	AUX
inlawrev-29046	316	109	”	"	PUNCT
inlawrev-29046	316	110	in	in	ADP
inlawrev-29046	316	111	section	section	NOUN
inlawrev-29046	316	112	45(f	45(f	NUM
inlawrev-29046	316	113	)	)	PUNCT
inlawrev-29046	316	114	is	be	AUX
inlawrev-29046	316	115	replaced	replace	VERB
inlawrev-29046	316	116	with	with	ADP
inlawrev-29046	316	117	the	the	DET
inlawrev-29046	316	118	permissive	permissive	ADJ
inlawrev-29046	316	119	word	word	NOUN
inlawrev-29046	316	120	“	"	PUNCT
inlawrev-29046	316	121	may	may	AUX
inlawrev-29046	316	122	.	.	PUNCT
inlawrev-29046	317	1	”97	”97	NOUN
inlawrev-29046	317	2	in	in	ADP
inlawrev-29046	317	3	any	any	DET
inlawrev-29046	317	4	case	case	NOUN
inlawrev-29046	317	5	,	,	PUNCT
inlawrev-29046	317	6	assuming	assume	VERB
inlawrev-29046	317	7	that	that	SCONJ
inlawrev-29046	317	8	section	section	NOUN
inlawrev-29046	317	9	45(f	45(f	NUM
inlawrev-29046	317	10	)	)	PUNCT
inlawrev-29046	317	11	did	do	AUX
inlawrev-29046	317	12	establish	establish	VERB
inlawrev-29046	317	13	some	some	DET
inlawrev-29046	317	14	deadline	deadline	NOUN
inlawrev-29046	317	15	for	for	ADP
inlawrev-29046	317	16	when	when	SCONJ
inlawrev-29046	317	17	a	a	DET
inlawrev-29046	317	18	taxpayer	taxpayer	NOUN
inlawrev-29046	317	19	could	could	AUX
inlawrev-29046	317	20	submit	submit	VERB
inlawrev-29046	317	21	a	a	DET
inlawrev-29046	317	22	memorandum	memorandum	NOUN
inlawrev-29046	317	23	of	of	ADP
inlawrev-29046	317	24	contract	contract	NOUN
inlawrev-29046	317	25	to	to	PART
inlawrev-29046	317	26	satisfy	satisfy	VERB
inlawrev-29046	317	27	a	a	DET
inlawrev-29046	317	28	condition	condition	NOUN
inlawrev-29046	317	29	for	for	ADP
inlawrev-29046	317	30	qualifying	qualify	VERB
inlawrev-29046	317	31	for	for	ADP
inlawrev-29046	317	32	the	the	DET
inlawrev-29046	317	33	homestead	homestead	NOUN
inlawrev-29046	317	34	deduction	deduction	NOUN
inlawrev-29046	318	1	,	,	PUNCT
inlawrev-29046	318	2	the	the	DET
inlawrev-29046	318	3	court	court	NOUN
inlawrev-29046	318	4	said	say	VERB
inlawrev-29046	318	5	that	that	SCONJ
inlawrev-29046	318	6	a	a	DET
inlawrev-29046	318	7	statute	statute	NOUN
inlawrev-29046	318	8	such	such	ADJ
inlawrev-29046	318	9	as	as	ADP
inlawrev-29046	318	10	section	section	NOUN
inlawrev-29046	318	11	45(f	45(f	NUM
inlawrev-29046	318	12	)	)	PUNCT
inlawrev-29046	318	13	can	can	AUX
inlawrev-29046	318	14	not	not	PART
inlawrev-29046	318	15	override	override	VERB
inlawrev-29046	318	16	a	a	DET
inlawrev-29046	318	17	deadline	deadline	NOUN
inlawrev-29046	318	18	established	establish	VERB
inlawrev-29046	318	19	by	by	ADP
inlawrev-29046	318	20	another	another	DET
inlawrev-29046	318	21	statutory	statutory	ADJ
inlawrev-29046	318	22	provision	provision	NOUN
inlawrev-29046	318	23	such	such	ADJ
inlawrev-29046	318	24	as	as	ADP
inlawrev-29046	318	25	,	,	PUNCT
inlawrev-29046	318	26	in	in	ADP
inlawrev-29046	318	27	this	this	DET
inlawrev-29046	318	28	instance	instance	NOUN
inlawrev-29046	318	29	,	,	PUNCT
inlawrev-29046	318	30	the	the	DET
inlawrev-29046	318	31	recording	recording	NOUN
inlawrev-29046	318	32	deadline	deadline	NOUN
inlawrev-29046	318	33	the	the	DET
inlawrev-29046	318	34	court	court	NOUN
inlawrev-29046	318	35	interpreted	interpret	VERB
inlawrev-29046	318	36	indiana	indiana	PROPN
inlawrev-29046	318	37	code	code	PROPN
inlawrev-29046	318	38	section	section	NOUN
inlawrev-29046	318	39	6	6	NUM
inlawrev-29046	318	40	-	-	SYM
inlawrev-29046	318	41	1.1	1.1	NUM
inlawrev-29046	318	42	-	-	PUNCT
inlawrev-29046	318	43	1237(a)(2)(b)(ii	1237(a)(2)(b)(ii	NUM
inlawrev-29046	318	44	)	)	PUNCT
inlawrev-29046	318	45	as	as	ADP
inlawrev-29046	318	46	establishing	establish	VERB
inlawrev-29046	318	47	via	via	ADP
inlawrev-29046	318	48	its	its	PRON
inlawrev-29046	318	49	use	use	NOUN
inlawrev-29046	318	50	of	of	ADP
inlawrev-29046	318	51	the	the	DET
inlawrev-29046	318	52	past	past	ADJ
inlawrev-29046	318	53	participle	participle	NOUN
inlawrev-29046	318	54	“	"	PUNCT
inlawrev-29046	318	55	recorded	record	VERB
inlawrev-29046	318	56	.	.	PUNCT
inlawrev-29046	319	1	”98	”98	PROPN
inlawrev-29046	320	1	the	the	DET
inlawrev-29046	320	2	tax	tax	NOUN
inlawrev-29046	320	3	court	court	NOUN
inlawrev-29046	320	4	appears	appear	VERB
inlawrev-29046	320	5	to	to	PART
inlawrev-29046	320	6	assert	assert	VERB
inlawrev-29046	320	7	another	another	DET
inlawrev-29046	320	8	non	non	ADJ
inlawrev-29046	320	9	-	-	ADJ
inlawrev-29046	320	10	sequitur	sequitur	ADJ
inlawrev-29046	320	11	argument	argument	NOUN
inlawrev-29046	320	12	.	.	PUNCT
inlawrev-29046	321	1	first	first	ADV
inlawrev-29046	321	2	,	,	PUNCT
inlawrev-29046	321	3	as	as	SCONJ
inlawrev-29046	321	4	previously	previously	ADV
inlawrev-29046	321	5	explained	explain	VERB
inlawrev-29046	321	6	,	,	PUNCT
inlawrev-29046	321	7	the	the	DET
inlawrev-29046	321	8	homestead	homestead	PROPN
inlawrev-29046	321	9	deduction	deduction	NOUN
inlawrev-29046	321	10	statute	statute	NOUN
inlawrev-29046	321	11	at	at	ADP
inlawrev-29046	321	12	indiana	indiana	PROPN
inlawrev-29046	321	13	code	code	PROPN
inlawrev-29046	321	14	section	section	NOUN
inlawrev-29046	321	15	6	6	NUM
inlawrev-29046	321	16	-	-	SYM
inlawrev-29046	321	17	1.1	1.1	NUM
inlawrev-29046	321	18	-	-	PUNCT
inlawrev-29046	321	19	12	12	NUM
inlawrev-29046	321	20	-	-	PUNCT
inlawrev-29046	321	21	37(a)(2)(b)(ii	37(a)(2)(b)(ii	NUM
inlawrev-29046	321	22	)	)	PUNCT
inlawrev-29046	321	23	did	do	AUX
inlawrev-29046	321	24	not	not	PART
inlawrev-29046	321	25	establish	establish	VERB
inlawrev-29046	321	26	a	a	DET
inlawrev-29046	321	27	date	date	NOUN
inlawrev-29046	321	28	-	-	PUNCT
inlawrev-29046	321	29	certain	certain	ADJ
inlawrev-29046	321	30	deadline	deadline	NOUN
inlawrev-29046	321	31	by	by	ADP
inlawrev-29046	321	32	which	which	PRON
inlawrev-29046	321	33	the	the	DET
inlawrev-29046	321	34	taxpayer	taxpayer	NOUN
inlawrev-29046	321	35	must	must	AUX
inlawrev-29046	321	36	submit	submit	VERB
inlawrev-29046	321	37	the	the	DET
inlawrev-29046	321	38	memorandum	memorandum	NOUN
inlawrev-29046	321	39	of	of	ADP
inlawrev-29046	321	40	contract	contract	NOUN
inlawrev-29046	321	41	for	for	ADP
inlawrev-29046	321	42	recording	recording	NOUN
inlawrev-29046	321	43	by	by	ADP
inlawrev-29046	321	44	the	the	DET
inlawrev-29046	321	45	county	county	NOUN
inlawrev-29046	321	46	recorder.99	recorder.99	NOUN
inlawrev-29046	321	47	therefore	therefore	ADV
inlawrev-29046	321	48	,	,	PUNCT
inlawrev-29046	321	49	there	there	PRON
inlawrev-29046	321	50	was	be	VERB
inlawrev-29046	321	51	no	no	DET
inlawrev-29046	321	52	deadline	deadline	NOUN
inlawrev-29046	321	53	for	for	SCONJ
inlawrev-29046	321	54	section	section	NOUN
inlawrev-29046	321	55	45(f	45(f	NUM
inlawrev-29046	321	56	)	)	PUNCT
inlawrev-29046	321	57	of	of	ADP
inlawrev-29046	321	58	the	the	DET
inlawrev-29046	321	59	indiana	indiana	PROPN
inlawrev-29046	321	60	code	code	PROPN
inlawrev-29046	321	61	to	to	PART
inlawrev-29046	321	62	override	override	VERB
inlawrev-29046	321	63	.	.	PUNCT
inlawrev-29046	322	1	second	second	ADJ
inlawrev-29046	322	2	,	,	PUNCT
inlawrev-29046	322	3	though	though	SCONJ
inlawrev-29046	322	4	the	the	DET
inlawrev-29046	322	5	tax	tax	NOUN
inlawrev-29046	322	6	court	court	NOUN
inlawrev-29046	322	7	correctly	correctly	ADV
inlawrev-29046	322	8	said	say	VERB
inlawrev-29046	322	9	that	that	SCONJ
inlawrev-29046	322	10	a	a	DET
inlawrev-29046	322	11	property	property	NOUN
inlawrev-29046	322	12	tax	tax	NOUN
inlawrev-29046	322	13	statute	statute	NOUN
inlawrev-29046	322	14	created	create	VERB
inlawrev-29046	322	15	a	a	DET
inlawrev-29046	322	16	sequence	sequence	NOUN
inlawrev-29046	322	17	of	of	ADP
inlawrev-29046	322	18	actions	action	NOUN
inlawrev-29046	322	19	,	,	PUNCT
inlawrev-29046	322	20	that	that	DET
inlawrev-29046	322	21	statute	statute	NOUN
inlawrev-29046	322	22	,	,	PUNCT
inlawrev-29046	322	23	however	however	ADV
inlawrev-29046	322	24	,	,	PUNCT
inlawrev-29046	322	25	was	be	AUX
inlawrev-29046	322	26	the	the	DET
inlawrev-29046	322	27	homestead	homestead	PROPN
inlawrev-29046	322	28	deduction	deduction	NOUN
inlawrev-29046	322	29	statute	statute	NOUN
inlawrev-29046	322	30	,	,	PUNCT
inlawrev-29046	322	31	section	section	NOUN
inlawrev-29046	322	32	6	6	NUM
inlawrev-29046	322	33	-	-	SYM
inlawrev-29046	322	34	1.1	1.1	NUM
inlawrev-29046	322	35	-	-	PUNCT
inlawrev-29046	322	36	12	12	NUM
inlawrev-29046	322	37	-	-	PUNCT
inlawrev-29046	322	38	37(a)(2)(b)(ii	37(a)(2)(b)(ii	NUM
inlawrev-29046	322	39	)	)	PUNCT
inlawrev-29046	322	40	,	,	PUNCT
inlawrev-29046	322	41	and	and	CCONJ
inlawrev-29046	322	42	not	not	PART
inlawrev-29046	322	43	,	,	PUNCT
inlawrev-29046	322	44	as	as	SCONJ
inlawrev-29046	322	45	the	the	DET
inlawrev-29046	322	46	court	court	NOUN
inlawrev-29046	322	47	asserted	assert	VERB
inlawrev-29046	322	48	,	,	PUNCT
inlawrev-29046	322	49	section	section	NOUN
inlawrev-29046	322	50	6	6	NUM
inlawrev-29046	322	51	-	-	SYM
inlawrev-29046	322	52	1.1	1.1	NUM
inlawrev-29046	322	53	-	-	PUNCT
inlawrev-29046	322	54	12	12	NUM
inlawrev-29046	322	55	-	-	PUNCT
inlawrev-29046	322	56	45(f).100	45(f).100	NUM
inlawrev-29046	322	57	this	this	DET
inlawrev-29046	322	58	sequence	sequence	NOUN
inlawrev-29046	322	59	of	of	ADP
inlawrev-29046	322	60	action	action	NOUN
inlawrev-29046	322	61	is	be	AUX
inlawrev-29046	322	62	not	not	PART
inlawrev-29046	322	63	between	between	ADP
inlawrev-29046	322	64	recording	recording	NOUN
inlawrev-29046	322	65	and	and	CCONJ
inlawrev-29046	322	66	filing	filing	NOUN
inlawrev-29046	322	67	,	,	PUNCT
inlawrev-29046	322	68	but	but	CCONJ
inlawrev-29046	322	69	between	between	ADP
inlawrev-29046	322	70	recording	record	VERB
inlawrev-29046	322	71	the	the	DET
inlawrev-29046	322	72	memorandum	memorandum	NOUN
inlawrev-29046	322	73	of	of	ADP
inlawrev-29046	322	74	contract	contract	NOUN
inlawrev-29046	322	75	and	and	CCONJ
inlawrev-29046	322	76	,	,	PUNCT
inlawrev-29046	322	77	by	by	ADP
inlawrev-29046	322	78	effecting	effect	VERB
inlawrev-29046	322	79	this	this	DET
inlawrev-29046	322	80	recording	recording	NOUN
inlawrev-29046	322	81	,	,	PUNCT
inlawrev-29046	322	82	satisfying	satisfy	VERB
inlawrev-29046	322	83	a	a	DET
inlawrev-29046	322	84	prerequisite	prerequisite	NOUN
inlawrev-29046	322	85	requirement	requirement	NOUN
inlawrev-29046	322	86	that	that	PRON
inlawrev-29046	322	87	must	must	AUX
inlawrev-29046	322	88	be	be	AUX
inlawrev-29046	322	89	performed	perform	VERB
inlawrev-29046	322	90	before	before	SCONJ
inlawrev-29046	322	91	the	the	DET
inlawrev-29046	322	92	county	county	NOUN
inlawrev-29046	322	93	assessor	assessor	NOUN
inlawrev-29046	322	94	can	can	AUX
inlawrev-29046	322	95	consider	consider	VERB
inlawrev-29046	322	96	granting	grant	VERB
inlawrev-29046	322	97	the	the	DET
inlawrev-29046	322	98	deduction	deduction	NOUN
inlawrev-29046	322	99	.	.	PUNCT
inlawrev-29046	323	1	the	the	DET
inlawrev-29046	323	2	other	other	ADJ
inlawrev-29046	323	3	requirement	requirement	NOUN
inlawrev-29046	323	4	the	the	DET
inlawrev-29046	323	5	taxpayer	taxpayer	NOUN
inlawrev-29046	323	6	must	must	AUX
inlawrev-29046	323	7	satisfy	satisfy	VERB
inlawrev-29046	323	8	is	be	AUX
inlawrev-29046	323	9	filing	file	VERB
inlawrev-29046	323	10	a	a	DET
inlawrev-29046	323	11	homestead	homestead	NOUN
inlawrev-29046	323	12	—	—	PUNCT
inlawrev-29046	323	13	—	—	PUNCT
inlawrev-29046	323	14	—	—	PUNCT
inlawrev-29046	323	15	—	—	PUNCT
inlawrev-29046	323	16	—	—	PUNCT
inlawrev-29046	323	17	—	—	PUNCT
inlawrev-29046	323	18	—	—	PUNCT
inlawrev-29046	323	19	—	—	PUNCT
inlawrev-29046	323	20	—	—	PUNCT
inlawrev-29046	323	21	—	—	PUNCT
inlawrev-29046	323	22	—	—	PUNCT
inlawrev-29046	323	23	—	—	PUNCT
inlawrev-29046	323	24	—	—	PUNCT
inlawrev-29046	323	25	—	—	PUNCT
inlawrev-29046	323	26	—	—	PUNCT
inlawrev-29046	323	27	—	—	PUNCT
inlawrev-29046	323	28	—	—	PUNCT
inlawrev-29046	323	29	—	—	PUNCT
inlawrev-29046	323	30	—	—	PUNCT
inlawrev-29046	323	31	—	—	PUNCT
inlawrev-29046	323	32	—	—	PUNCT
inlawrev-29046	323	33	—	—	PUNCT
inlawrev-29046	323	34	—	—	PUNCT
inlawrev-29046	323	35	—	—	PUNCT
inlawrev-29046	323	36	—	—	PUNCT
inlawrev-29046	323	37	—	—	PUNCT
inlawrev-29046	323	38	—	—	PUNCT
inlawrev-29046	323	39	—	—	PUNCT
inlawrev-29046	323	40	—	—	PUNCT
inlawrev-29046	324	1	92	92	NUM
inlawrev-29046	324	2	.	.	PUNCT
inlawrev-29046	324	3	slatten	slatten	NOUN
inlawrev-29046	324	4	,	,	PUNCT
inlawrev-29046	324	5	226	226	NUM
inlawrev-29046	324	6	n.e.3d	n.e.3d	NOUN
inlawrev-29046	324	7	at	at	ADP
inlawrev-29046	324	8	275	275	NUM
inlawrev-29046	324	9	(	(	PUNCT
inlawrev-29046	324	10	citing	cite	VERB
inlawrev-29046	324	11	i.c	i.c	PROPN
inlawrev-29046	324	12	.	.	PUNCT
inlawrev-29046	325	1	§	§	PROPN
inlawrev-29046	325	2	6	6	NUM
inlawrev-29046	325	3	-	-	SYM
inlawrev-29046	325	4	1.1	1.1	NUM
inlawrev-29046	325	5	-	-	PUNCT
inlawrev-29046	325	6	12	12	NUM
inlawrev-29046	325	7	-	-	PUNCT
inlawrev-29046	325	8	45(f	45(f	NUM
inlawrev-29046	325	9	)	)	PUNCT
inlawrev-29046	325	10	(	(	PUNCT
inlawrev-29046	325	11	emphases	emphasis	NOUN
inlawrev-29046	325	12	added	add	VERB
inlawrev-29046	325	13	)	)	PUNCT
inlawrev-29046	325	14	)	)	PUNCT
inlawrev-29046	325	15	.	.	PUNCT
inlawrev-29046	326	1	93	93	NUM
inlawrev-29046	326	2	.	.	PUNCT
inlawrev-29046	327	1	i	i	PRON
inlawrev-29046	327	2	d.	d.	PROPN
inlawrev-29046	327	3	94	94	NUM
inlawrev-29046	327	4	.	.	PUNCT
inlawrev-29046	328	1	i	i	PRON
inlawrev-29046	328	2	d.	d.	PROPN
inlawrev-29046	328	3	95	95	NUM
inlawrev-29046	328	4	.	.	PUNCT
inlawrev-29046	329	1	i	i	PRON
inlawrev-29046	329	2	d.	d.	PROPN
inlawrev-29046	329	3	96	96	NUM
inlawrev-29046	329	4	.	.	PUNCT
inlawrev-29046	330	1	i	i	PRON
inlawrev-29046	330	2	d.	d.	PROPN
inlawrev-29046	330	3	97	97	NUM
inlawrev-29046	330	4	.	.	PUNCT
inlawrev-29046	331	1	i	i	PRON
inlawrev-29046	331	2	d.	d.	PROPN
inlawrev-29046	331	3	98	98	NUM
inlawrev-29046	331	4	.	.	PUNCT
inlawrev-29046	332	1	i	i	PRON
inlawrev-29046	332	2	d.	d.	PROPN
inlawrev-29046	332	3	99	99	NUM
inlawrev-29046	332	4	.	.	PUNCT
inlawrev-29046	333	1	i	i	PRON
inlawrev-29046	333	2	d.	d.	PROPN
inlawrev-29046	333	3	100	100	NUM
inlawrev-29046	333	4	.	.	PUNCT
inlawrev-29046	334	1	i	i	PRON
inlawrev-29046	334	2	d.	d.	PROPN
inlawrev-29046	334	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	334	4	259405831_inlr-58-4_text.indd	259405831_inlr-58-4_text.indd	NUM
inlawrev-29046	334	5	259	259	NUM
inlawrev-29046	334	6	5/13/25	5/13/25	NUM
inlawrev-29046	334	7	4:51	4:51	NUM
inlawrev-29046	334	8	 	 	SPACE
inlawrev-29046	334	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	334	10	4:51	4:51	NUM
inlawrev-29046	334	11	 	 	SPACE
inlawrev-29046	334	12	pm	pm	NOUN
inlawrev-29046	334	13	indiana	indiana	PROPN
inlawrev-29046	334	14	law	law	PROPN
inlawrev-29046	334	15	review	review	NOUN
inlawrev-29046	334	16	[	[	X
inlawrev-29046	334	17	vol	vol	NOUN
inlawrev-29046	334	18	.	.	PUNCT
inlawrev-29046	334	19	58:923	58:923	NUM
inlawrev-29046	334	20	936	936	NUM
inlawrev-29046	334	21	deduction	deduction	NOUN
inlawrev-29046	334	22	application	application	NOUN
inlawrev-29046	334	23	on	on	ADP
inlawrev-29046	334	24	time.101	time.101	PROPN
inlawrev-29046	334	25	indiana	indiana	PROPN
inlawrev-29046	334	26	code	code	PROPN
inlawrev-29046	334	27	section	section	NOUN
inlawrev-29046	334	28	6	6	NUM
inlawrev-29046	334	29	-	-	SYM
inlawrev-29046	334	30	1.1	1.1	NUM
inlawrev-29046	334	31	-	-	PUNCT
inlawrev-29046	334	32	12	12	NUM
inlawrev-29046	334	33	-	-	PUNCT
inlawrev-29046	334	34	45(f	45(f	NUM
inlawrev-29046	334	35	)	)	PUNCT
inlawrev-29046	334	36	provides	provide	VERB
inlawrev-29046	334	37	that	that	SCONJ
inlawrev-29046	334	38	the	the	DET
inlawrev-29046	334	39	taxpayer	taxpayer	NOUN
inlawrev-29046	334	40	can	can	AUX
inlawrev-29046	334	41	submit	submit	VERB
inlawrev-29046	334	42	the	the	DET
inlawrev-29046	334	43	memorandum	memorandum	NOUN
inlawrev-29046	334	44	of	of	ADP
inlawrev-29046	334	45	contract	contract	NOUN
inlawrev-29046	334	46	“	"	PUNCT
inlawrev-29046	334	47	concurrently	concurrently	ADV
inlawrev-29046	334	48	with	with	ADP
inlawrev-29046	334	49	the	the	DET
inlawrev-29046	334	50	filing	filing	NOUN
inlawrev-29046	334	51	of	of	ADP
inlawrev-29046	334	52	the	the	DET
inlawrev-29046	334	53	corresponding	corresponding	ADJ
inlawrev-29046	334	54	deduction	deduction	NOUN
inlawrev-29046	334	55	application	application	NOUN
inlawrev-29046	334	56	.	.	PUNCT
inlawrev-29046	334	57	”102	”102	PROPN
inlawrev-29046	335	1	because	because	SCONJ
inlawrev-29046	335	2	section	section	NOUN
inlawrev-29046	335	3	6	6	NUM
inlawrev-29046	335	4	-	-	SYM
inlawrev-29046	335	5	1.112	1.112	NUM
inlawrev-29046	335	6	-	-	PUNCT
inlawrev-29046	335	7	37(e	37(e	NUM
inlawrev-29046	335	8	)	)	PUNCT
inlawrev-29046	335	9	provides	provide	VERB
inlawrev-29046	335	10	that	that	SCONJ
inlawrev-29046	335	11	a	a	DET
inlawrev-29046	335	12	taxpayer	taxpayer	NOUN
inlawrev-29046	335	13	can	can	AUX
inlawrev-29046	335	14	file	file	VERB
inlawrev-29046	335	15	the	the	DET
inlawrev-29046	335	16	deduction	deduction	NOUN
inlawrev-29046	335	17	application	application	NOUN
inlawrev-29046	335	18	on	on	ADP
inlawrev-29046	335	19	or	or	CCONJ
inlawrev-29046	335	20	before	before	ADP
inlawrev-29046	335	21	january	january	PROPN
inlawrev-29046	335	22	5	5	NUM
inlawrev-29046	335	23	of	of	ADP
inlawrev-29046	335	24	the	the	DET
inlawrev-29046	335	25	next	next	ADJ
inlawrev-29046	335	26	calendar	calendar	NOUN
inlawrev-29046	335	27	tax	tax	NOUN
inlawrev-29046	335	28	year	year	NOUN
inlawrev-29046	335	29	and	and	CCONJ
inlawrev-29046	335	30	still	still	ADV
inlawrev-29046	335	31	receive	receive	VERB
inlawrev-29046	335	32	the	the	DET
inlawrev-29046	335	33	deduction	deduction	NOUN
inlawrev-29046	335	34	for	for	ADP
inlawrev-29046	335	35	the	the	DET
inlawrev-29046	335	36	immediately	immediately	ADV
inlawrev-29046	335	37	preceding	precede	VERB
inlawrev-29046	335	38	calendar	calendar	NOUN
inlawrev-29046	335	39	tax	tax	NOUN
inlawrev-29046	335	40	year	year	NOUN
inlawrev-29046	335	41	,	,	PUNCT
inlawrev-29046	335	42	and	and	CCONJ
inlawrev-29046	335	43	because	because	SCONJ
inlawrev-29046	335	44	section	section	NOUN
inlawrev-29046	335	45	6	6	NUM
inlawrev-29046	335	46	-	-	SYM
inlawrev-29046	335	47	1.1	1.1	NUM
inlawrev-29046	335	48	-	-	PUNCT
inlawrev-29046	335	49	12	12	NUM
inlawrev-29046	335	50	-	-	PUNCT
inlawrev-29046	335	51	45(f	45(f	NUM
inlawrev-29046	335	52	)	)	PUNCT
inlawrev-29046	335	53	provides	provide	VERB
inlawrev-29046	335	54	that	that	SCONJ
inlawrev-29046	335	55	the	the	DET
inlawrev-29046	335	56	taxpayer	taxpayer	NOUN
inlawrev-29046	335	57	can	can	AUX
inlawrev-29046	335	58	submit	submit	VERB
inlawrev-29046	335	59	the	the	DET
inlawrev-29046	335	60	memorandum	memorandum	NOUN
inlawrev-29046	335	61	of	of	ADP
inlawrev-29046	335	62	contract	contract	NOUN
inlawrev-29046	335	63	to	to	ADP
inlawrev-29046	335	64	the	the	DET
inlawrev-29046	335	65	county	county	NOUN
inlawrev-29046	335	66	recorder	recorder	NOUN
inlawrev-29046	335	67	for	for	ADP
inlawrev-29046	335	68	recording	record	VERB
inlawrev-29046	335	69	simultaneously	simultaneously	ADV
inlawrev-29046	335	70	with	with	ADP
inlawrev-29046	335	71	the	the	DET
inlawrev-29046	335	72	filing	filing	NOUN
inlawrev-29046	335	73	of	of	ADP
inlawrev-29046	335	74	the	the	DET
inlawrev-29046	335	75	corresponding	corresponding	ADJ
inlawrev-29046	335	76	deduction	deduction	NOUN
inlawrev-29046	335	77	application	application	NOUN
inlawrev-29046	335	78	with	with	ADP
inlawrev-29046	335	79	the	the	DET
inlawrev-29046	335	80	county	county	NOUN
inlawrev-29046	335	81	assessor	assessor	NOUN
inlawrev-29046	335	82	,	,	PUNCT
inlawrev-29046	335	83	a	a	DET
inlawrev-29046	335	84	taxpayer	taxpayer	NOUN
inlawrev-29046	335	85	can	can	AUX
inlawrev-29046	335	86	seek	seek	VERB
inlawrev-29046	335	87	recording	record	VERB
inlawrev-29046	335	88	the	the	DET
inlawrev-29046	335	89	memorandum	memorandum	NOUN
inlawrev-29046	335	90	of	of	ADP
inlawrev-29046	335	91	contract	contract	NOUN
inlawrev-29046	335	92	with	with	ADP
inlawrev-29046	335	93	the	the	DET
inlawrev-29046	335	94	county	county	NOUN
inlawrev-29046	335	95	recorder	recorder	NOUN
inlawrev-29046	335	96	on	on	ADP
inlawrev-29046	335	97	or	or	CCONJ
inlawrev-29046	335	98	before	before	ADP
inlawrev-29046	335	99	january	january	PROPN
inlawrev-29046	335	100	5th	5th	NOUN
inlawrev-29046	335	101	of	of	ADP
inlawrev-29046	335	102	the	the	DET
inlawrev-29046	335	103	next	next	ADJ
inlawrev-29046	335	104	calendar	calendar	NOUN
inlawrev-29046	335	105	tax	tax	NOUN
inlawrev-29046	335	106	year	year	NOUN
inlawrev-29046	335	107	and	and	CCONJ
inlawrev-29046	335	108	still	still	ADV
inlawrev-29046	335	109	receive	receive	VERB
inlawrev-29046	335	110	the	the	DET
inlawrev-29046	335	111	deduction	deduction	NOUN
inlawrev-29046	335	112	for	for	ADP
inlawrev-29046	335	113	the	the	DET
inlawrev-29046	335	114	immediately	immediately	ADV
inlawrev-29046	335	115	preceding	precede	VERB
inlawrev-29046	335	116	calendar	calendar	NOUN
inlawrev-29046	335	117	tax	tax	NOUN
inlawrev-29046	335	118	year.103	year.103	PROPN
inlawrev-29046	335	119	furthermore	furthermore	ADV
inlawrev-29046	335	120	,	,	PUNCT
inlawrev-29046	335	121	the	the	DET
inlawrev-29046	335	122	court	court	NOUN
inlawrev-29046	335	123	’s	’s	PART
inlawrev-29046	335	124	reliance	reliance	NOUN
inlawrev-29046	335	125	on	on	ADP
inlawrev-29046	335	126	the	the	DET
inlawrev-29046	335	127	term	term	NOUN
inlawrev-29046	335	128	“	"	PUNCT
inlawrev-29046	335	129	must	must	AUX
inlawrev-29046	335	130	”	"	PUNCT
inlawrev-29046	335	131	in	in	ADP
inlawrev-29046	335	132	section	section	NOUN
inlawrev-29046	335	133	6	6	NUM
inlawrev-29046	335	134	-	-	SYM
inlawrev-29046	335	135	1.1	1.1	NUM
inlawrev-29046	335	136	-	-	PUNCT
inlawrev-29046	335	137	12	12	NUM
inlawrev-29046	335	138	-	-	PUNCT
inlawrev-29046	335	139	37(e	37(e	NUM
inlawrev-29046	335	140	)	)	PUNCT
inlawrev-29046	335	141	to	to	PART
inlawrev-29046	335	142	support	support	VERB
inlawrev-29046	335	143	its	its	PRON
inlawrev-29046	335	144	interpretation	interpretation	NOUN
inlawrev-29046	335	145	is	be	AUX
inlawrev-29046	335	146	arguably	arguably	ADV
inlawrev-29046	335	147	misplaced.104	misplaced.104	NOUN
inlawrev-29046	335	148	the	the	DET
inlawrev-29046	335	149	use	use	NOUN
inlawrev-29046	335	150	of	of	ADP
inlawrev-29046	335	151	“	"	PUNCT
inlawrev-29046	335	152	must	must	AUX
inlawrev-29046	335	153	”	"	PUNCT
inlawrev-29046	335	154	does	do	AUX
inlawrev-29046	335	155	not	not	PART
inlawrev-29046	335	156	necessarily	necessarily	ADV
inlawrev-29046	335	157	indicate	indicate	VERB
inlawrev-29046	335	158	a	a	DET
inlawrev-29046	335	159	strict	strict	ADJ
inlawrev-29046	335	160	deadline	deadline	NOUN
inlawrev-29046	335	161	but	but	CCONJ
inlawrev-29046	335	162	rather	rather	ADV
inlawrev-29046	335	163	emphasizes	emphasize	VERB
inlawrev-29046	335	164	the	the	DET
inlawrev-29046	335	165	requirement	requirement	NOUN
inlawrev-29046	335	166	of	of	ADP
inlawrev-29046	335	167	recording	record	VERB
inlawrev-29046	335	168	the	the	DET
inlawrev-29046	335	169	memorandum	memorandum	NOUN
inlawrev-29046	335	170	of	of	ADP
inlawrev-29046	335	171	contract	contract	NOUN
inlawrev-29046	335	172	before	before	SCONJ
inlawrev-29046	335	173	a	a	DET
inlawrev-29046	335	174	county	county	NOUN
inlawrev-29046	335	175	auditor	auditor	NOUN
inlawrev-29046	335	176	can	can	AUX
inlawrev-29046	335	177	grant	grant	VERB
inlawrev-29046	335	178	the	the	DET
inlawrev-29046	335	179	deduction	deduction	NOUN
inlawrev-29046	335	180	or	or	CCONJ
inlawrev-29046	335	181	consider	consider	VERB
inlawrev-29046	335	182	doing	do	VERB
inlawrev-29046	335	183	so	so	ADV
inlawrev-29046	335	184	.	.	PUNCT
inlawrev-29046	336	1	because	because	SCONJ
inlawrev-29046	336	2	the	the	DET
inlawrev-29046	336	3	tax	tax	NOUN
inlawrev-29046	336	4	court	court	NOUN
inlawrev-29046	336	5	’s	’s	PART
inlawrev-29046	336	6	decision	decision	NOUN
inlawrev-29046	336	7	did	do	AUX
inlawrev-29046	336	8	not	not	PART
inlawrev-29046	336	9	invalidate	invalidate	VERB
inlawrev-29046	336	10	the	the	DET
inlawrev-29046	336	11	deduction	deduction	NOUN
inlawrev-29046	336	12	statute	statute	NOUN
inlawrev-29046	336	13	on	on	ADP
inlawrev-29046	336	14	constitutional	constitutional	ADJ
inlawrev-29046	336	15	grounds	ground	NOUN
inlawrev-29046	336	16	or	or	CCONJ
inlawrev-29046	336	17	was	be	AUX
inlawrev-29046	336	18	premised	premise	VERB
inlawrev-29046	336	19	on	on	ADP
inlawrev-29046	336	20	such	such	ADJ
inlawrev-29046	336	21	grounds	ground	NOUN
inlawrev-29046	336	22	,	,	PUNCT
inlawrev-29046	336	23	the	the	DET
inlawrev-29046	336	24	indiana	indiana	PROPN
inlawrev-29046	336	25	general	general	PROPN
inlawrev-29046	336	26	assembly	assembly	PROPN
inlawrev-29046	336	27	could	could	AUX
inlawrev-29046	336	28	easily	easily	ADV
inlawrev-29046	336	29	amend	amend	VERB
inlawrev-29046	336	30	the	the	DET
inlawrev-29046	336	31	homestead	homestead	NOUN
inlawrev-29046	336	32	deduction	deduction	NOUN
inlawrev-29046	336	33	statute	statute	NOUN
inlawrev-29046	336	34	found	find	VERB
inlawrev-29046	336	35	at	at	ADP
inlawrev-29046	336	36	indiana	indiana	PROPN
inlawrev-29046	336	37	code	code	PROPN
inlawrev-29046	336	38	section	section	NOUN
inlawrev-29046	336	39	6	6	NUM
inlawrev-29046	336	40	-	-	SYM
inlawrev-29046	336	41	1.1	1.1	NUM
inlawrev-29046	336	42	-	-	PUNCT
inlawrev-29046	336	43	12	12	NUM
inlawrev-29046	336	44	-	-	PUNCT
inlawrev-29046	336	45	37(a)(2)(b)(ii	37(a)(2)(b)(ii	NUM
inlawrev-29046	336	46	)	)	PUNCT
inlawrev-29046	336	47	,	,	PUNCT
inlawrev-29046	336	48	and	and	CCONJ
inlawrev-29046	336	49	override	override	VERB
inlawrev-29046	336	50	the	the	DET
inlawrev-29046	336	51	court	court	NOUN
inlawrev-29046	336	52	’s	’s	PART
inlawrev-29046	336	53	decision	decision	NOUN
inlawrev-29046	336	54	in	in	ADP
inlawrev-29046	336	55	slatten	slatten	NOUN
inlawrev-29046	336	56	.	.	PUNCT
inlawrev-29046	337	1	in	in	ADP
inlawrev-29046	337	2	fact	fact	NOUN
inlawrev-29046	337	3	,	,	PUNCT
inlawrev-29046	337	4	during	during	ADP
inlawrev-29046	337	5	the	the	DET
inlawrev-29046	337	6	2023–24	2023–24	PROPN
inlawrev-29046	337	7	legislative	legislative	ADJ
inlawrev-29046	337	8	session	session	NOUN
inlawrev-29046	337	9	,	,	PUNCT
inlawrev-29046	337	10	that	that	PRON
inlawrev-29046	337	11	is	be	AUX
inlawrev-29046	337	12	what	what	PRON
inlawrev-29046	337	13	the	the	DET
inlawrev-29046	337	14	indiana	indiana	PROPN
inlawrev-29046	337	15	legislature	legislature	NOUN
inlawrev-29046	337	16	did	do	VERB
inlawrev-29046	337	17	.	.	PUNCT
inlawrev-29046	338	1	the	the	DET
inlawrev-29046	338	2	123rd	123rd	PROPN
inlawrev-29046	338	3	indiana	indiana	PROPN
inlawrev-29046	338	4	general	general	PROPN
inlawrev-29046	338	5	assembly	assembly	PROPN
inlawrev-29046	338	6	passed	pass	VERB
inlawrev-29046	338	7	indiana	indiana	PROPN
inlawrev-29046	338	8	enrolled	enrol	VERB
inlawrev-29046	338	9	act	act	PROPN
inlawrev-29046	338	10	number	number	NOUN
inlawrev-29046	338	11	1120	1120	NUM
inlawrev-29046	338	12	,	,	PUNCT
inlawrev-29046	338	13	section	section	NOUN
inlawrev-29046	338	14	14	14	NUM
inlawrev-29046	338	15	,	,	PUNCT
inlawrev-29046	338	16	in	in	ADP
inlawrev-29046	338	17	which	which	PRON
inlawrev-29046	338	18	the	the	DET
inlawrev-29046	338	19	legislature	legislature	NOUN
inlawrev-29046	338	20	amended	amend	VERB
inlawrev-29046	338	21	the	the	DET
inlawrev-29046	338	22	deduction	deduction	NOUN
inlawrev-29046	338	23	statute	statute	NOUN
inlawrev-29046	338	24	to	to	PART
inlawrev-29046	338	25	clarify	clarify	VERB
inlawrev-29046	338	26	that	that	SCONJ
inlawrev-29046	338	27	taxpayer	taxpayer	NOUN
inlawrev-29046	338	28	can	can	AUX
inlawrev-29046	338	29	,	,	PUNCT
inlawrev-29046	338	30	on	on	ADV
inlawrev-29046	338	31	or	or	CCONJ
inlawrev-29046	338	32	before	before	ADP
inlawrev-29046	338	33	january	january	PROPN
inlawrev-29046	338	34	15	15	NUM
inlawrev-29046	338	35	of	of	ADP
inlawrev-29046	338	36	the	the	DET
inlawrev-29046	338	37	next	next	ADJ
inlawrev-29046	338	38	calendar	calendar	NOUN
inlawrev-29046	338	39	tax	tax	NOUN
inlawrev-29046	338	40	year	year	NOUN
inlawrev-29046	338	41	,	,	PUNCT
inlawrev-29046	338	42	file	file	VERB
inlawrev-29046	338	43	his	his	PRON
inlawrev-29046	338	44	or	or	CCONJ
inlawrev-29046	338	45	her	her	PRON
inlawrev-29046	338	46	homestead	homestead	NOUN
inlawrev-29046	338	47	deduction	deduction	NOUN
inlawrev-29046	338	48	application	application	NOUN
inlawrev-29046	338	49	with	with	ADP
inlawrev-29046	338	50	the	the	DET
inlawrev-29046	338	51	county	county	NOUN
inlawrev-29046	338	52	assessor	assessor	NOUN
inlawrev-29046	338	53	and	and	CCONJ
inlawrev-29046	338	54	satisfy	satisfy	VERB
inlawrev-29046	338	55	the	the	DET
inlawrev-29046	338	56	recording	recording	NOUN
inlawrev-29046	338	57	requirement	requirement	NOUN
inlawrev-29046	338	58	on	on	ADP
inlawrev-29046	338	59	or	or	CCONJ
inlawrev-29046	338	60	before	before	ADP
inlawrev-29046	338	61	that	that	DET
inlawrev-29046	338	62	same	same	ADJ
inlawrev-29046	338	63	date.105	date.105	NOUN
inlawrev-29046	338	64	3	3	NUM
inlawrev-29046	338	65	.	.	PUNCT
inlawrev-29046	338	66	shapiro	shapiro	PROPN
inlawrev-29046	338	67	v.	v.	PROPN
inlawrev-29046	338	68	hamilton	hamilton	PROPN
inlawrev-29046	338	69	county	county	PROPN
inlawrev-29046	338	70	assessor.106	assessor.106	PROPN
inlawrev-29046	338	71	—	—	PUNCT
inlawrev-29046	338	72	the	the	DET
inlawrev-29046	338	73	issue	issue	NOUN
inlawrev-29046	338	74	before	before	SCONJ
inlawrev-29046	338	75	the	the	DET
inlawrev-29046	338	76	tax	tax	NOUN
inlawrev-29046	338	77	court	court	NOUN
inlawrev-29046	338	78	was	be	AUX
inlawrev-29046	338	79	whether	whether	SCONJ
inlawrev-29046	338	80	the	the	DET
inlawrev-29046	338	81	ibtr	ibtr	VERB
inlawrev-29046	338	82	correctly	correctly	ADV
inlawrev-29046	338	83	determined	determine	VERB
inlawrev-29046	338	84	that	that	SCONJ
inlawrev-29046	338	85	two	two	NUM
inlawrev-29046	338	86	taxpayers	taxpayer	NOUN
inlawrev-29046	338	87	’	’	PART
inlawrev-29046	338	88	indiana	indiana	PROPN
inlawrev-29046	338	89	property	property	PROPN
inlawrev-29046	338	90	was	be	AUX
inlawrev-29046	338	91	ineligible	ineligible	ADJ
inlawrev-29046	338	92	for	for	ADP
inlawrev-29046	338	93	indiana	indiana	PROPN
inlawrev-29046	338	94	’s	’s	PART
inlawrev-29046	338	95	homestead	homestead	PROPN
inlawrev-29046	338	96	deduction	deduction	NOUN
inlawrev-29046	338	97	during	during	ADP
inlawrev-29046	338	98	the	the	DET
inlawrev-29046	338	99	2017	2017	NUM
inlawrev-29046	338	100	through	through	ADP
inlawrev-29046	338	101	2020	2020	NUM
inlawrev-29046	338	102	tax	tax	NOUN
inlawrev-29046	338	103	years.107	years.107	NOUN
inlawrev-29046	338	104	in	in	ADP
inlawrev-29046	338	105	1991	1991	NUM
inlawrev-29046	338	106	,	,	PUNCT
inlawrev-29046	338	107	brian	brian	PROPN
inlawrev-29046	338	108	j.	j.	PROPN
inlawrev-29046	338	109	shapiro	shapiro	PROPN
inlawrev-29046	338	110	and	and	CCONJ
inlawrev-29046	338	111	sarah	sarah	PROPN
inlawrev-29046	338	112	k.	k.	PROPN
inlawrev-29046	338	113	shapiro	shapiro	PROPN
inlawrev-29046	338	114	(	(	PUNCT
inlawrev-29046	338	115	“	"	PUNCT
inlawrev-29046	338	116	shapiros	shapiro	NOUN
inlawrev-29046	338	117	”	"	PUNCT
inlawrev-29046	338	118	)	)	PUNCT
inlawrev-29046	338	119	bought	buy	VERB
inlawrev-29046	338	120	a	a	DET
inlawrev-29046	338	121	single	single	ADJ
inlawrev-29046	338	122	-	-	PUNCT
inlawrev-29046	338	123	story	story	NOUN
inlawrev-29046	338	124	home	home	NOUN
inlawrev-29046	338	125	on	on	ADP
inlawrev-29046	338	126	one	one	NUM
inlawrev-29046	338	127	acre	acre	NOUN
inlawrev-29046	338	128	in	in	ADP
inlawrev-29046	338	129	zionsville	zionsville	PROPN
inlawrev-29046	338	130	,	,	PUNCT
inlawrev-29046	338	131	indiana	indiana	PROPN
inlawrev-29046	338	132	(	(	PUNCT
inlawrev-29046	338	133	“	"	PUNCT
inlawrev-29046	338	134	indiana	indiana	PROPN
inlawrev-29046	338	135	property	property	PROPN
inlawrev-29046	338	136	”	"	PUNCT
inlawrev-29046	338	137	)	)	PUNCT
inlawrev-29046	338	138	,	,	PUNCT
inlawrev-29046	338	139	titled	title	VERB
inlawrev-29046	338	140	in	in	ADP
inlawrev-29046	338	141	their	their	PRON
inlawrev-29046	338	142	joint	joint	ADJ
inlawrev-29046	338	143	names	name	NOUN
inlawrev-29046	338	144	and	and	CCONJ
inlawrev-29046	338	145	serving	serve	VERB
inlawrev-29046	338	146	as	as	ADP
inlawrev-29046	338	147	their	their	PRON
inlawrev-29046	338	148	marital	marital	ADJ
inlawrev-29046	338	149	home.108	home.108	NOUN
inlawrev-29046	338	150	from	from	ADP
inlawrev-29046	338	151	2017	2017	NUM
inlawrev-29046	338	152	to	to	ADP
inlawrev-29046	338	153	2020	2020	NUM
inlawrev-29046	338	154	,	,	PUNCT
inlawrev-29046	338	155	this	this	DET
inlawrev-29046	338	156	property	property	NOUN
inlawrev-29046	338	157	benefitted	benefit	VERB
inlawrev-29046	338	158	from	from	ADP
inlawrev-29046	338	159	indiana	indiana	PROPN
inlawrev-29046	338	160	’s	’s	PART
inlawrev-29046	338	161	homestead	homestead	NOUN
inlawrev-29046	338	162	deduction.109	deduction.109	VERB
inlawrev-29046	338	163	in	in	ADP
inlawrev-29046	338	164	june	june	PROPN
inlawrev-29046	338	165	1996	1996	NUM
inlawrev-29046	338	166	,	,	PUNCT
inlawrev-29046	338	167	—	—	PUNCT
inlawrev-29046	338	168	—	—	PUNCT
inlawrev-29046	338	169	—	—	PUNCT
inlawrev-29046	338	170	—	—	PUNCT
inlawrev-29046	338	171	—	—	PUNCT
inlawrev-29046	338	172	—	—	PUNCT
inlawrev-29046	338	173	—	—	PUNCT
inlawrev-29046	338	174	—	—	PUNCT
inlawrev-29046	338	175	—	—	PUNCT
inlawrev-29046	338	176	—	—	PUNCT
inlawrev-29046	338	177	—	—	PUNCT
inlawrev-29046	338	178	—	—	PUNCT
inlawrev-29046	338	179	—	—	PUNCT
inlawrev-29046	338	180	—	—	PUNCT
inlawrev-29046	338	181	—	—	PUNCT
inlawrev-29046	338	182	—	—	PUNCT
inlawrev-29046	338	183	—	—	PUNCT
inlawrev-29046	338	184	—	—	PUNCT
inlawrev-29046	338	185	—	—	PUNCT
inlawrev-29046	338	186	—	—	PUNCT
inlawrev-29046	338	187	—	—	PUNCT
inlawrev-29046	338	188	—	—	PUNCT
inlawrev-29046	338	189	—	—	PUNCT
inlawrev-29046	338	190	—	—	PUNCT
inlawrev-29046	338	191	—	—	PUNCT
inlawrev-29046	338	192	—	—	PUNCT
inlawrev-29046	338	193	—	—	PUNCT
inlawrev-29046	338	194	—	—	PUNCT
inlawrev-29046	338	195	—	—	PUNCT
inlawrev-29046	339	1	101	101	X
inlawrev-29046	339	2	.	.	PUNCT
inlawrev-29046	340	1	see	see	VERB
inlawrev-29046	340	2	ind	ind	PROPN
inlawrev-29046	340	3	.	.	PUNCT
inlawrev-29046	341	1	code	code	PROPN
inlawrev-29046	341	2	§	§	PROPN
inlawrev-29046	341	3	6	6	NUM
inlawrev-29046	341	4	-	-	SYM
inlawrev-29046	341	5	1.1	1.1	NUM
inlawrev-29046	341	6	-	-	PUNCT
inlawrev-29046	341	7	12	12	NUM
inlawrev-29046	341	8	-	-	PUNCT
inlawrev-29046	341	9	45(f	45(f	NUM
inlawrev-29046	341	10	)	)	PUNCT
inlawrev-29046	341	11	(	(	PUNCT
inlawrev-29046	341	12	2024	2024	NUM
inlawrev-29046	341	13	)	)	PUNCT
inlawrev-29046	341	14	.	.	PUNCT
inlawrev-29046	342	1	102	102	NUM
inlawrev-29046	342	2	.	.	PUNCT
inlawrev-29046	343	1	i	i	PRON
inlawrev-29046	343	2	d.	d.	PROPN
inlawrev-29046	343	3	103	103	NUM
inlawrev-29046	343	4	.	.	PUNCT
inlawrev-29046	344	1	see	see	VERB
inlawrev-29046	344	2	i.c	i.c	PROPN
inlawrev-29046	344	3	.	.	PROPN
inlawrev-29046	345	1	§	§	PROPN
inlawrev-29046	345	2	§	§	PROPN
inlawrev-29046	345	3	6	6	NUM
inlawrev-29046	345	4	-	-	SYM
inlawrev-29046	345	5	1.1	1.1	NUM
inlawrev-29046	345	6	-	-	PUNCT
inlawrev-29046	345	7	12	12	NUM
inlawrev-29046	345	8	-	-	PUNCT
inlawrev-29046	345	9	37(e	37(e	NUM
inlawrev-29046	345	10	)	)	PUNCT
inlawrev-29046	345	11	,	,	PUNCT
inlawrev-29046	345	12	-45(f	-45(f	PROPN
inlawrev-29046	345	13	)	)	PUNCT
inlawrev-29046	345	14	.	.	PUNCT
inlawrev-29046	346	1	104	104	X
inlawrev-29046	346	2	.	.	PUNCT
inlawrev-29046	347	1	see	see	VERB
inlawrev-29046	347	2	i.c	i.c	PROPN
inlawrev-29046	347	3	.	.	PROPN
inlawrev-29046	348	1	§	§	PROPN
inlawrev-29046	348	2	6	6	NUM
inlawrev-29046	348	3	-	-	SYM
inlawrev-29046	348	4	1.1	1.1	NUM
inlawrev-29046	348	5	-	-	PUNCT
inlawrev-29046	348	6	12	12	NUM
inlawrev-29046	348	7	-	-	PUNCT
inlawrev-29046	348	8	37(e	37(e	NUM
inlawrev-29046	348	9	)	)	PUNCT
inlawrev-29046	348	10	.	.	PUNCT
inlawrev-29046	349	1	105	105	NUM
inlawrev-29046	349	2	.	.	PUNCT
inlawrev-29046	350	1	see	see	VERB
inlawrev-29046	350	2	ind	ind	PROPN
inlawrev-29046	350	3	.	.	PUNCT
inlawrev-29046	351	1	enrolled	enrol	VERB
inlawrev-29046	351	2	act	act	NOUN
inlawrev-29046	351	3	no	no	INTJ
inlawrev-29046	351	4	.	.	PROPN
inlawrev-29046	351	5	1120	1120	NUM
inlawrev-29046	351	6	,	,	PUNCT
inlawrev-29046	351	7	§	§	PROPN
inlawrev-29046	351	8	14	14	NUM
inlawrev-29046	351	9	(	(	PUNCT
inlawrev-29046	351	10	2024	2024	NUM
inlawrev-29046	351	11	)	)	PUNCT
inlawrev-29046	351	12	(	(	PUNCT
inlawrev-29046	351	13	amending	amend	VERB
inlawrev-29046	351	14	i.c	i.c	PROPN
inlawrev-29046	351	15	.	.	PUNCT
inlawrev-29046	352	1	§	§	PROPN
inlawrev-29046	352	2	6	6	NUM
inlawrev-29046	352	3	-	-	SYM
inlawrev-29046	352	4	1.1	1.1	NUM
inlawrev-29046	352	5	-	-	PUNCT
inlawrev-29046	352	6	12	12	NUM
inlawrev-29046	352	7	-	-	SYM
inlawrev-29046	352	8	37	37	NUM
inlawrev-29046	352	9	and	and	CCONJ
inlawrev-29046	352	10	adding	add	VERB
inlawrev-29046	352	11	section	section	NOUN
inlawrev-29046	352	12	(	(	PUNCT
inlawrev-29046	352	13	f	f	NOUN
inlawrev-29046	352	14	)	)	PUNCT
inlawrev-29046	352	15	)	)	PUNCT
inlawrev-29046	352	16	,	,	PUNCT
inlawrev-29046	352	17	effective	effective	ADJ
inlawrev-29046	352	18	jan	jan	PROPN
inlawrev-29046	352	19	.	.	PROPN
inlawrev-29046	352	20	1	1	NUM
inlawrev-29046	352	21	,	,	PUNCT
inlawrev-29046	352	22	2025	2025	NUM
inlawrev-29046	352	23	)	)	PUNCT
inlawrev-29046	352	24	.	.	PUNCT
inlawrev-29046	353	1	106	106	NUM
inlawrev-29046	353	2	.	.	X
inlawrev-29046	354	1	231	231	NUM
inlawrev-29046	354	2	n.e.3d	n.e.3d	NUM
inlawrev-29046	354	3	291	291	NUM
inlawrev-29046	354	4	(	(	PUNCT
inlawrev-29046	354	5	ind	ind	NOUN
inlawrev-29046	354	6	.	.	PUNCT
inlawrev-29046	355	1	t.c	t.c	PROPN
inlawrev-29046	355	2	.	.	PROPN
inlawrev-29046	355	3	2024	2024	NUM
inlawrev-29046	355	4	)	)	PUNCT
inlawrev-29046	355	5	(	(	PUNCT
inlawrev-29046	355	6	senior	senior	ADJ
inlawrev-29046	355	7	judge	judge	NOUN
inlawrev-29046	355	8	wentworth	wentworth	PROPN
inlawrev-29046	355	9	authored	author	VERB
inlawrev-29046	355	10	the	the	DET
inlawrev-29046	355	11	opinion	opinion	NOUN
inlawrev-29046	355	12	)	)	PUNCT
inlawrev-29046	355	13	,	,	PUNCT
inlawrev-29046	355	14	trans	trans	PROPN
inlawrev-29046	355	15	.denied	.denie	VERB
inlawrev-29046	355	16	,	,	PUNCT
inlawrev-29046	355	17	2024	2024	NUM
inlawrev-29046	355	18	ind	ind	NOUN
inlawrev-29046	355	19	.	.	PUNCT
inlawrev-29046	356	1	lexis	lexis	X
inlawrev-29046	356	2	25	25	NUM
inlawrev-29046	356	3	(	(	PUNCT
inlawrev-29046	356	4	ind	ind	NOUN
inlawrev-29046	356	5	.	.	PUNCT
inlawrev-29046	356	6	2024	2024	NUM
inlawrev-29046	356	7	)	)	PUNCT
inlawrev-29046	356	8	(	(	PUNCT
inlawrev-29046	356	9	chief	chief	NOUN
inlawrev-29046	356	10	justice	justice	NOUN
inlawrev-29046	356	11	rush	rush	NOUN
inlawrev-29046	356	12	and	and	CCONJ
inlawrev-29046	356	13	justice	justice	NOUN
inlawrev-29046	356	14	slaughter	slaughter	NOUN
inlawrev-29046	356	15	voted	vote	VERB
inlawrev-29046	356	16	to	to	PART
inlawrev-29046	356	17	grant	grant	VERB
inlawrev-29046	356	18	review	review	NOUN
inlawrev-29046	356	19	)	)	PUNCT
inlawrev-29046	356	20	.	.	PUNCT
inlawrev-29046	357	1	107	107	NUM
inlawrev-29046	357	2	.	.	PUNCT
inlawrev-29046	358	1	i	i	PRON
inlawrev-29046	358	2	d.	d.	PROPN
inlawrev-29046	358	3	108	108	NUM
inlawrev-29046	358	4	.	.	PUNCT
inlawrev-29046	359	1	i	i	PRON
inlawrev-29046	359	2	d.	d.	PROPN
inlawrev-29046	359	3	at	at	ADP
inlawrev-29046	359	4	292	292	NUM
inlawrev-29046	359	5	.	.	PUNCT
inlawrev-29046	360	1	109	109	NUM
inlawrev-29046	360	2	.	.	PUNCT
inlawrev-29046	361	1	i	i	PRON
inlawrev-29046	361	2	d.	d.	PROPN
inlawrev-29046	361	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	362	1	260405831_inlr-58-4_text.indd	260405831_inlr-58-4_text.indd	NUM
inlawrev-29046	362	2	260	260	NUM
inlawrev-29046	362	3	5/13/25	5/13/25	NUM
inlawrev-29046	362	4	4:51	4:51	NUM
inlawrev-29046	362	5	 	 	SPACE
inlawrev-29046	362	6	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	362	7	4:51	4:51	NUM
inlawrev-29046	362	8	 	 	SPACE
inlawrev-29046	362	9	pm	pm	NOUN
inlawrev-29046	362	10	2025	2025	NUM
inlawrev-29046	362	11	]	]	PUNCT
inlawrev-29046	362	12	tax	tax	NOUN
inlawrev-29046	362	13	law	law	NOUN
inlawrev-29046	362	14	937	937	NUM
inlawrev-29046	362	15	sarah	sarah	PROPN
inlawrev-29046	362	16	shapiro	shapiro	PROPN
inlawrev-29046	362	17	acquired	acquire	VERB
inlawrev-29046	362	18	property	property	NOUN
inlawrev-29046	362	19	in	in	ADP
inlawrev-29046	362	20	omena	omena	PROPN
inlawrev-29046	362	21	,	,	PUNCT
inlawrev-29046	362	22	michigan	michigan	PROPN
inlawrev-29046	362	23	,	,	PUNCT
inlawrev-29046	362	24	initially	initially	ADV
inlawrev-29046	362	25	holding	hold	VERB
inlawrev-29046	362	26	the	the	DET
inlawrev-29046	362	27	title	title	NOUN
inlawrev-29046	362	28	alone.110	alone.110	NOUN
inlawrev-29046	362	29	in	in	ADP
inlawrev-29046	362	30	january	january	PROPN
inlawrev-29046	362	31	2016	2016	NUM
inlawrev-29046	362	32	,	,	PUNCT
inlawrev-29046	362	33	she	she	PRON
inlawrev-29046	362	34	refinanced	refinance	VERB
inlawrev-29046	362	35	and	and	CCONJ
inlawrev-29046	362	36	transferred	transfer	VERB
inlawrev-29046	362	37	the	the	DET
inlawrev-29046	362	38	title	title	NOUN
inlawrev-29046	362	39	to	to	ADP
inlawrev-29046	362	40	both	both	PRON
inlawrev-29046	362	41	her	she	PRON
inlawrev-29046	362	42	and	and	CCONJ
inlawrev-29046	362	43	her	her	PRON
inlawrev-29046	362	44	husband	husband	NOUN
inlawrev-29046	362	45	through	through	ADP
inlawrev-29046	362	46	a	a	DET
inlawrev-29046	362	47	quitclaim	quitclaim	NOUN
inlawrev-29046	362	48	deed	deed	NOUN
inlawrev-29046	362	49	,	,	PUNCT
inlawrev-29046	362	50	but	but	CCONJ
inlawrev-29046	362	51	later	later	ADV
inlawrev-29046	362	52	that	that	DET
inlawrev-29046	362	53	year	year	NOUN
inlawrev-29046	362	54	,	,	PUNCT
inlawrev-29046	362	55	they	they	PRON
inlawrev-29046	362	56	executed	execute	VERB
inlawrev-29046	362	57	another	another	DET
inlawrev-29046	362	58	quitclaim	quitclaim	NOUN
inlawrev-29046	362	59	deed	deed	NOUN
inlawrev-29046	362	60	returning	return	VERB
inlawrev-29046	362	61	sole	sole	ADJ
inlawrev-29046	362	62	ownership	ownership	NOUN
inlawrev-29046	362	63	to	to	ADP
inlawrev-29046	362	64	her.111	her.111	NOUN
inlawrev-29046	362	65	from	from	ADP
inlawrev-29046	362	66	2017	2017	NUM
inlawrev-29046	362	67	to	to	ADP
inlawrev-29046	362	68	2020	2020	NUM
inlawrev-29046	362	69	,	,	PUNCT
inlawrev-29046	362	70	she	she	PRON
inlawrev-29046	362	71	secured	secure	VERB
inlawrev-29046	362	72	michigan	michigan	PROPN
inlawrev-29046	362	73	’s	’s	PART
inlawrev-29046	362	74	principal	principal	ADJ
inlawrev-29046	362	75	residence	residence	NOUN
inlawrev-29046	362	76	exemption	exemption	NOUN
inlawrev-29046	362	77	(	(	PUNCT
inlawrev-29046	362	78	“	"	PUNCT
inlawrev-29046	362	79	michigan	michigan	PROPN
inlawrev-29046	362	80	pre	pre	NOUN
inlawrev-29046	362	81	”	"	PUNCT
inlawrev-29046	362	82	)	)	PUNCT
inlawrev-29046	362	83	for	for	ADP
inlawrev-29046	362	84	this	this	PRON
inlawrev-29046	362	85	property.112	property.112	VERB
inlawrev-29046	362	86	in	in	ADP
inlawrev-29046	362	87	december	december	PROPN
inlawrev-29046	362	88	2020	2020	NUM
inlawrev-29046	362	89	,	,	PUNCT
inlawrev-29046	362	90	after	after	ADP
inlawrev-29046	362	91	a	a	DET
inlawrev-29046	362	92	review	review	NOUN
inlawrev-29046	362	93	of	of	ADP
inlawrev-29046	362	94	the	the	DET
inlawrev-29046	362	95	county	county	NOUN
inlawrev-29046	362	96	’s	’s	PART
inlawrev-29046	362	97	homestead	homestead	NOUN
inlawrev-29046	362	98	deductions	deduction	NOUN
inlawrev-29046	362	99	,	,	PUNCT
inlawrev-29046	362	100	the	the	DET
inlawrev-29046	362	101	hamilton	hamilton	PROPN
inlawrev-29046	362	102	county	county	PROPN
inlawrev-29046	362	103	auditor	auditor	NOUN
inlawrev-29046	362	104	(	(	PUNCT
inlawrev-29046	362	105	“	"	PUNCT
inlawrev-29046	362	106	auditor	auditor	NOUN
inlawrev-29046	362	107	”	"	PUNCT
inlawrev-29046	362	108	)	)	PUNCT
inlawrev-29046	362	109	notified	notify	VERB
inlawrev-29046	362	110	the	the	DET
inlawrev-29046	362	111	shapiros	shapiro	NOUN
inlawrev-29046	362	112	that	that	PRON
inlawrev-29046	362	113	it	it	PRON
inlawrev-29046	362	114	had	have	AUX
inlawrev-29046	362	115	removed	remove	VERB
inlawrev-29046	362	116	their	their	PRON
inlawrev-29046	362	117	homestead	homestead	NOUN
inlawrev-29046	362	118	deductions	deduction	NOUN
inlawrev-29046	362	119	for	for	ADP
inlawrev-29046	362	120	the	the	DET
inlawrev-29046	362	121	years	year	NOUN
inlawrev-29046	362	122	2017	2017	NUM
inlawrev-29046	362	123	through	through	ADP
inlawrev-29046	362	124	2019	2019	NUM
inlawrev-29046	362	125	because	because	SCONJ
inlawrev-29046	362	126	their	their	PRON
inlawrev-29046	362	127	indiana	indiana	PROPN
inlawrev-29046	362	128	property	property	NOUN
inlawrev-29046	362	129	was	be	AUX
inlawrev-29046	362	130	not	not	PART
inlawrev-29046	362	131	their	their	PRON
inlawrev-29046	362	132	principal	principal	ADJ
inlawrev-29046	362	133	place	place	NOUN
inlawrev-29046	362	134	of	of	ADP
inlawrev-29046	362	135	residence	residence	NOUN
inlawrev-29046	362	136	during	during	ADP
inlawrev-29046	362	137	that	that	DET
inlawrev-29046	362	138	time.113	time.113	NOUN
inlawrev-29046	362	139	the	the	DET
inlawrev-29046	362	140	assessor	assessor	NOUN
inlawrev-29046	362	141	informed	inform	VERB
inlawrev-29046	362	142	the	the	DET
inlawrev-29046	362	143	shapiros	shapiro	NOUN
inlawrev-29046	362	144	that	that	PRON
inlawrev-29046	362	145	they	they	PRON
inlawrev-29046	362	146	owed	owe	VERB
inlawrev-29046	362	147	$	$	SYM
inlawrev-29046	362	148	12,319.57	12,319.57	NUM
inlawrev-29046	362	149	in	in	ADP
inlawrev-29046	362	150	extra	extra	ADJ
inlawrev-29046	362	151	property	property	NOUN
inlawrev-29046	362	152	taxes	taxis	NOUN
inlawrev-29046	362	153	and	and	CCONJ
inlawrev-29046	362	154	penalties	penalty	NOUN
inlawrev-29046	362	155	for	for	ADP
inlawrev-29046	362	156	the	the	DET
inlawrev-29046	362	157	indiana	indiana	PROPN
inlawrev-29046	362	158	property.114	property.114	PROPN
inlawrev-29046	362	159	the	the	DET
inlawrev-29046	362	160	auditor	auditor	NOUN
inlawrev-29046	362	161	also	also	ADV
inlawrev-29046	362	162	removed	remove	VERB
inlawrev-29046	362	163	their	their	PRON
inlawrev-29046	362	164	indiana	indiana	NOUN
inlawrev-29046	362	165	homestead	homestead	PROPN
inlawrev-29046	362	166	deduction	deduction	NOUN
inlawrev-29046	362	167	for	for	ADP
inlawrev-29046	362	168	2020.115	2020.115	PROPN
inlawrev-29046	362	169	the	the	DET
inlawrev-29046	362	170	shapiros	shapiro	NOUN
inlawrev-29046	362	171	challenged	challenge	VERB
inlawrev-29046	362	172	the	the	DET
inlawrev-29046	362	173	auditor	auditor	NOUN
inlawrev-29046	362	174	’s	’s	PART
inlawrev-29046	362	175	actions	action	NOUN
inlawrev-29046	362	176	unsuccessfully	unsuccessfully	ADV
inlawrev-29046	362	177	to	to	ADP
inlawrev-29046	362	178	the	the	DET
inlawrev-29046	362	179	hamilton	hamilton	PROPN
inlawrev-29046	362	180	county	county	PROPN
inlawrev-29046	362	181	ptaboa	ptaboa	NOUN
inlawrev-29046	362	182	,	,	PUNCT
inlawrev-29046	362	183	then	then	ADV
inlawrev-29046	362	184	to	to	ADP
inlawrev-29046	362	185	the	the	DET
inlawrev-29046	362	186	ibtr.116	ibtr.116	ADJ
inlawrev-29046	362	187	before	before	ADP
inlawrev-29046	362	188	the	the	DET
inlawrev-29046	362	189	ibtr	ibtr	ADJ
inlawrev-29046	362	190	,	,	PUNCT
inlawrev-29046	362	191	brian	brian	PROPN
inlawrev-29046	362	192	shapiro	shapiro	PROPN
inlawrev-29046	362	193	testified	testify	VERB
inlawrev-29046	362	194	that	that	SCONJ
inlawrev-29046	362	195	,	,	PUNCT
inlawrev-29046	362	196	since	since	SCONJ
inlawrev-29046	362	197	marrying	marry	VERB
inlawrev-29046	362	198	in	in	ADP
inlawrev-29046	362	199	1989	1989	NUM
inlawrev-29046	362	200	,	,	PUNCT
inlawrev-29046	362	201	he	he	PRON
inlawrev-29046	362	202	and	and	CCONJ
inlawrev-29046	362	203	his	his	PRON
inlawrev-29046	362	204	wife	wife	NOUN
inlawrev-29046	362	205	had	have	AUX
inlawrev-29046	362	206	resided	reside	VERB
inlawrev-29046	362	207	in	in	ADP
inlawrev-29046	362	208	indiana	indiana	PROPN
inlawrev-29046	362	209	,	,	PUNCT
inlawrev-29046	362	210	operating	operate	VERB
inlawrev-29046	362	211	shapiro	shapiro	PROPN
inlawrev-29046	362	212	’s	’s	PART
inlawrev-29046	362	213	delicatessen	delicatessen	NOUN
inlawrev-29046	362	214	in	in	ADP
inlawrev-29046	362	215	indianapolis	indianapolis	PROPN
inlawrev-29046	362	216	,	,	PUNCT
inlawrev-29046	362	217	and	and	CCONJ
inlawrev-29046	362	218	consistently	consistently	ADV
inlawrev-29046	362	219	paid	pay	VERB
inlawrev-29046	362	220	their	their	PRON
inlawrev-29046	362	221	hamilton	hamilton	PROPN
inlawrev-29046	362	222	county	county	PROPN
inlawrev-29046	362	223	property	property	NOUN
inlawrev-29046	362	224	and	and	CCONJ
inlawrev-29046	362	225	indiana	indiana	PROPN
inlawrev-29046	362	226	income	income	PROPN
inlawrev-29046	363	1	taxes.117	taxes.117	INTJ
inlawrev-29046	363	2	he	he	PRON
inlawrev-29046	363	3	noted	note	VERB
inlawrev-29046	363	4	,	,	PUNCT
inlawrev-29046	363	5	however	however	ADV
inlawrev-29046	363	6	,	,	PUNCT
inlawrev-29046	363	7	that	that	SCONJ
inlawrev-29046	363	8	since	since	SCONJ
inlawrev-29046	363	9	2016	2016	NUM
inlawrev-29046	363	10	,	,	PUNCT
inlawrev-29046	363	11	his	his	PRON
inlawrev-29046	363	12	wife	wife	NOUN
inlawrev-29046	363	13	had	have	AUX
inlawrev-29046	363	14	lived	live	VERB
inlawrev-29046	363	15	in	in	ADP
inlawrev-29046	363	16	michigan	michigan	PROPN
inlawrev-29046	363	17	over	over	ADP
inlawrev-29046	363	18	200	200	NUM
inlawrev-29046	363	19	days	day	NOUN
inlawrev-29046	363	20	a	a	DET
inlawrev-29046	363	21	year	year	NOUN
inlawrev-29046	363	22	,	,	PUNCT
inlawrev-29046	363	23	where	where	SCONJ
inlawrev-29046	363	24	she	she	PRON
inlawrev-29046	363	25	voted	vote	VERB
inlawrev-29046	363	26	,	,	PUNCT
inlawrev-29046	363	27	paid	pay	VERB
inlawrev-29046	363	28	taxes	taxis	NOUN
inlawrev-29046	363	29	,	,	PUNCT
inlawrev-29046	363	30	and	and	CCONJ
inlawrev-29046	363	31	held	hold	VERB
inlawrev-29046	363	32	a	a	DET
inlawrev-29046	363	33	driver	driver	NOUN
inlawrev-29046	363	34	’s	’s	PART
inlawrev-29046	363	35	license.118	license.118	VERB
inlawrev-29046	363	36	the	the	DET
inlawrev-29046	363	37	shapiros	shapiro	NOUN
inlawrev-29046	363	38	argued	argue	VERB
inlawrev-29046	363	39	that	that	SCONJ
inlawrev-29046	363	40	their	their	PRON
inlawrev-29046	363	41	property	property	NOUN
inlawrev-29046	363	42	had	have	AUX
inlawrev-29046	363	43	qualified	qualify	VERB
inlawrev-29046	363	44	for	for	ADP
inlawrev-29046	363	45	indiana	indiana	PROPN
inlawrev-29046	363	46	’s	’s	PART
inlawrev-29046	363	47	homestead	homestead	PROPN
inlawrev-29046	363	48	deduction119	deduction119	PROPN
inlawrev-29046	363	49	from	from	ADP
inlawrev-29046	363	50	2017	2017	NUM
inlawrev-29046	363	51	to	to	ADP
inlawrev-29046	363	52	2020	2020	NUM
inlawrev-29046	363	53	because	because	SCONJ
inlawrev-29046	363	54	the	the	DET
inlawrev-29046	363	55	deduction	deduction	NOUN
inlawrev-29046	363	56	differed	differ	VERB
inlawrev-29046	363	57	from	from	ADP
inlawrev-29046	363	58	the	the	DET
inlawrev-29046	363	59	michigan	michigan	PROPN
inlawrev-29046	363	60	pre	pre	PROPN
inlawrev-29046	363	61	.	.	PUNCT
inlawrev-29046	364	1	the	the	DET
inlawrev-29046	364	2	ibtr	ibtr	VERB
inlawrev-29046	364	3	rejected	reject	VERB
inlawrev-29046	364	4	the	the	DET
inlawrev-29046	364	5	shapiros	shapiro	NOUN
inlawrev-29046	364	6	’	'	PUNCT
inlawrev-29046	364	7	argument	argument	NOUN
inlawrev-29046	364	8	and	and	CCONJ
inlawrev-29046	364	9	upheld	uphold	VERB
inlawrev-29046	364	10	the	the	DET
inlawrev-29046	364	11	assessor	assessor	NOUN
inlawrev-29046	364	12	’s	’s	PART
inlawrev-29046	364	13	deduction	deduction	NOUN
inlawrev-29046	364	14	denial	denial	NOUN
inlawrev-29046	364	15	and	and	CCONJ
inlawrev-29046	364	16	delinquent	delinquent	ADJ
inlawrev-29046	364	17	tax	tax	NOUN
inlawrev-29046	364	18	assessment.120	assessment.120	NOUN
inlawrev-29046	364	19	it	it	PRON
inlawrev-29046	364	20	held	hold	VERB
inlawrev-29046	364	21	that	that	SCONJ
inlawrev-29046	364	22	the	the	DET
inlawrev-29046	364	23	michigan	michigan	PROPN
inlawrev-29046	364	24	pre	pre	PROPN
inlawrev-29046	364	25	and	and	CCONJ
inlawrev-29046	364	26	indiana	indiana	PROPN
inlawrev-29046	364	27	’s	’s	PART
inlawrev-29046	364	28	homestead	homestead	PROPN
inlawrev-29046	364	29	deduction	deduction	NOUN
inlawrev-29046	364	30	were	be	AUX
inlawrev-29046	364	31	substantially	substantially	ADV
inlawrev-29046	364	32	similar	similar	ADJ
inlawrev-29046	364	33	—	—	PUNCT
inlawrev-29046	364	34	each	each	PRON
inlawrev-29046	364	35	exempting	exempt	VERB
inlawrev-29046	364	36	a	a	DET
inlawrev-29046	364	37	principal	principal	ADJ
inlawrev-29046	364	38	residence	residence	NOUN
inlawrev-29046	364	39	from	from	ADP
inlawrev-29046	364	40	property	property	NOUN
inlawrev-29046	364	41	taxes	taxis	NOUN
inlawrev-29046	364	42	based	base	VERB
inlawrev-29046	364	43	on	on	ADP
inlawrev-29046	364	44	its	its	PRON
inlawrev-29046	364	45	value.121	value.121	NOUN
inlawrev-29046	364	46	the	the	DET
inlawrev-29046	364	47	shapiros	shapiro	NOUN
inlawrev-29046	364	48	challenged	challenge	VERB
inlawrev-29046	364	49	the	the	DET
inlawrev-29046	364	50	ibtr	ibtr	NOUN
inlawrev-29046	364	51	’s	’s	PART
inlawrev-29046	364	52	decision	decision	NOUN
inlawrev-29046	364	53	to	to	ADP
inlawrev-29046	364	54	the	the	DET
inlawrev-29046	364	55	indiana	indiana	PROPN
inlawrev-29046	364	56	tax	tax	PROPN
inlawrev-29046	364	57	court.122	court.122	PROPN
inlawrev-29046	364	58	the	the	DET
inlawrev-29046	364	59	court	court	NOUN
inlawrev-29046	364	60	first	first	ADV
inlawrev-29046	364	61	considered	consider	VERB
inlawrev-29046	364	62	the	the	DET
inlawrev-29046	364	63	shapiros	shapiro	NOUN
inlawrev-29046	364	64	’	'	PUNCT
inlawrev-29046	364	65	eligibility	eligibility	NOUN
inlawrev-29046	364	66	for	for	ADP
inlawrev-29046	364	67	indiana	indiana	PROPN
inlawrev-29046	364	68	’s	’s	PART
inlawrev-29046	364	69	homestead	homestead	PROPN
inlawrev-29046	364	70	deduction	deduction	NOUN
inlawrev-29046	364	71	in	in	ADP
inlawrev-29046	364	72	2017.123	2017.123	NUM
inlawrev-29046	364	73	for	for	ADP
inlawrev-29046	364	74	the	the	DET
inlawrev-29046	364	75	2017	2017	NUM
inlawrev-29046	364	76	tax	tax	NOUN
inlawrev-29046	364	77	year	year	NOUN
inlawrev-29046	364	78	,	,	PUNCT
inlawrev-29046	364	79	indiana	indiana	PROPN
inlawrev-29046	364	80	’s	’s	PROPN
inlawrev-29046	364	81	homestead	homestead	PROPN
inlawrev-29046	364	82	deduction	deduction	NOUN
inlawrev-29046	364	83	statute	statute	NOUN
inlawrev-29046	364	84	provided	provide	VERB
inlawrev-29046	364	85	that	that	SCONJ
inlawrev-29046	364	86	individuals	individual	NOUN
inlawrev-29046	364	87	are	be	AUX
inlawrev-29046	364	88	ineligible	ineligible	ADJ
inlawrev-29046	364	89	for	for	ADP
inlawrev-29046	364	90	multiple	multiple	ADJ
inlawrev-29046	364	91	deductions	deduction	NOUN
inlawrev-29046	364	92	and	and	CCONJ
inlawrev-29046	364	93	can	can	AUX
inlawrev-29046	364	94	not	not	PART
inlawrev-29046	364	95	receive	receive	VERB
inlawrev-29046	364	96	a	a	DET
inlawrev-29046	364	97	homestead	homestead	NOUN
inlawrev-29046	364	98	deduction	deduction	NOUN
inlawrev-29046	364	99	if	if	SCONJ
inlawrev-29046	364	100	they	they	PRON
inlawrev-29046	364	101	reside	reside	VERB
inlawrev-29046	364	102	with	with	ADP
inlawrev-29046	364	103	someone	someone	PRON
inlawrev-29046	364	104	who	who	PRON
inlawrev-29046	364	105	already	already	ADV
inlawrev-29046	364	106	—	—	PUNCT
inlawrev-29046	364	107	—	—	PUNCT
inlawrev-29046	364	108	—	—	PUNCT
inlawrev-29046	364	109	—	—	PUNCT
inlawrev-29046	364	110	—	—	PUNCT
inlawrev-29046	364	111	—	—	PUNCT
inlawrev-29046	364	112	—	—	PUNCT
inlawrev-29046	364	113	—	—	PUNCT
inlawrev-29046	364	114	—	—	PUNCT
inlawrev-29046	364	115	—	—	PUNCT
inlawrev-29046	364	116	—	—	PUNCT
inlawrev-29046	364	117	—	—	PUNCT
inlawrev-29046	364	118	—	—	PUNCT
inlawrev-29046	364	119	—	—	PUNCT
inlawrev-29046	364	120	—	—	PUNCT
inlawrev-29046	364	121	—	—	PUNCT
inlawrev-29046	364	122	—	—	PUNCT
inlawrev-29046	364	123	—	—	PUNCT
inlawrev-29046	364	124	—	—	PUNCT
inlawrev-29046	364	125	—	—	PUNCT
inlawrev-29046	364	126	—	—	PUNCT
inlawrev-29046	364	127	—	—	PUNCT
inlawrev-29046	364	128	—	—	PUNCT
inlawrev-29046	364	129	—	—	PUNCT
inlawrev-29046	364	130	—	—	PUNCT
inlawrev-29046	364	131	—	—	PUNCT
inlawrev-29046	364	132	—	—	PUNCT
inlawrev-29046	364	133	—	—	PUNCT
inlawrev-29046	364	134	—	—	PUNCT
inlawrev-29046	364	135	110	110	NUM
inlawrev-29046	364	136	.	.	PUNCT
inlawrev-29046	365	1	i	i	PRON
inlawrev-29046	365	2	d.	d.	PROPN
inlawrev-29046	365	3	111	111	NUM
inlawrev-29046	365	4	.	.	PUNCT
inlawrev-29046	366	1	i	i	PRON
inlawrev-29046	366	2	d.	d.	PROPN
inlawrev-29046	366	3	112	112	NUM
inlawrev-29046	366	4	.	.	PUNCT
inlawrev-29046	367	1	i	i	PRON
inlawrev-29046	367	2	d.	d.	PROPN
inlawrev-29046	367	3	see	see	VERB
inlawrev-29046	367	4	also	also	ADV
inlawrev-29046	367	5	mich	mich	PROPN
inlawrev-29046	367	6	.	.	PUNCT
inlawrev-29046	368	1	comp	comp	PROPN
inlawrev-29046	368	2	.	.	PUNCT
inlawrev-29046	369	1	laws	law	NOUN
inlawrev-29046	369	2	§	§	PROPN
inlawrev-29046	369	3	§	§	PROPN
inlawrev-29046	369	4	211.7cc	211.7cc	NUM
inlawrev-29046	369	5	,	,	PUNCT
inlawrev-29046	369	6	211.7dd	211.7dd	NUM
inlawrev-29046	369	7	(	(	PUNCT
inlawrev-29046	369	8	2018	2018	NUM
inlawrev-29046	369	9	)	)	PUNCT
inlawrev-29046	369	10	.	.	PUNCT
inlawrev-29046	370	1	113	113	NUM
inlawrev-29046	370	2	.	.	PUNCT
inlawrev-29046	371	1	i	i	PRON
inlawrev-29046	371	2	d.	d.	PROPN
inlawrev-29046	371	3	at	at	ADP
inlawrev-29046	371	4	292–93	292–93	NUM
inlawrev-29046	371	5	.	.	PUNCT
inlawrev-29046	372	1	114	114	NUM
inlawrev-29046	372	2	.	.	PUNCT
inlawrev-29046	373	1	i	i	PRON
inlawrev-29046	373	2	d.	d.	PROPN
inlawrev-29046	373	3	at	at	ADP
inlawrev-29046	373	4	293	293	NUM
inlawrev-29046	373	5	.	.	PUNCT
inlawrev-29046	374	1	115	115	NUM
inlawrev-29046	374	2	.	.	PUNCT
inlawrev-29046	375	1	i	i	PRON
inlawrev-29046	375	2	d.	d.	PROPN
inlawrev-29046	375	3	116	116	NUM
inlawrev-29046	375	4	.	.	PUNCT
inlawrev-29046	376	1	i	i	PRON
inlawrev-29046	376	2	d.	d.	PROPN
inlawrev-29046	376	3	117	117	NUM
inlawrev-29046	376	4	.	.	PUNCT
inlawrev-29046	377	1	i	i	PRON
inlawrev-29046	377	2	d.	d.	PROPN
inlawrev-29046	377	3	118	118	NUM
inlawrev-29046	377	4	.	.	PUNCT
inlawrev-29046	378	1	i	i	PRON
inlawrev-29046	378	2	d.	d.	PROPN
inlawrev-29046	378	3	119	119	NUM
inlawrev-29046	378	4	.	.	PUNCT
inlawrev-29046	379	1	see	see	VERB
inlawrev-29046	379	2	ind	ind	PROPN
inlawrev-29046	379	3	.	.	PUNCT
inlawrev-29046	380	1	code	code	PROPN
inlawrev-29046	380	2	§	§	PROPN
inlawrev-29046	380	3	6	6	NUM
inlawrev-29046	380	4	-	-	SYM
inlawrev-29046	380	5	1.1	1.1	NUM
inlawrev-29046	380	6	-	-	PUNCT
inlawrev-29046	380	7	12	12	NUM
inlawrev-29046	380	8	-	-	SYM
inlawrev-29046	380	9	37	37	NUM
inlawrev-29046	380	10	(	(	PUNCT
inlawrev-29046	380	11	2017	2017	NUM
inlawrev-29046	380	12	)	)	PUNCT
inlawrev-29046	380	13	(	(	PUNCT
inlawrev-29046	380	14	indiana	indiana	PROPN
inlawrev-29046	380	15	’s	’s	PROPN
inlawrev-29046	380	16	homestead	homestead	PROPN
inlawrev-29046	380	17	deduction	deduction	PROPN
inlawrev-29046	380	18	statute	statute	PROPN
inlawrev-29046	380	19	)	)	PUNCT
inlawrev-29046	380	20	.	.	PUNCT
inlawrev-29046	381	1	120	120	NUM
inlawrev-29046	381	2	.	.	PUNCT
inlawrev-29046	381	3	shapiro	shapiro	PROPN
inlawrev-29046	381	4	,	,	PUNCT
inlawrev-29046	381	5	231	231	NUM
inlawrev-29046	381	6	n.e.3d	n.e.3d	NUM
inlawrev-29046	381	7	at	at	ADP
inlawrev-29046	381	8	294	294	NUM
inlawrev-29046	381	9	.	.	PUNCT
inlawrev-29046	382	1	121	121	NUM
inlawrev-29046	382	2	.	.	PUNCT
inlawrev-29046	383	1	i	i	PRON
inlawrev-29046	383	2	d.	d.	PROPN
inlawrev-29046	383	3	122	122	NUM
inlawrev-29046	383	4	.	.	PUNCT
inlawrev-29046	384	1	i	i	PRON
inlawrev-29046	384	2	d.	d.	PROPN
inlawrev-29046	384	3	123	123	NUM
inlawrev-29046	384	4	.	.	PUNCT
inlawrev-29046	385	1	i	i	PRON
inlawrev-29046	385	2	d.	d.	PROPN
inlawrev-29046	385	3	at	at	ADP
inlawrev-29046	385	4	297	297	NUM
inlawrev-29046	385	5	.	.	PUNCT
inlawrev-29046	386	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	386	2	261405831_inlr-58-4_text.indd	261405831_inlr-58-4_text.indd	NUM
inlawrev-29046	386	3	261	261	NUM
inlawrev-29046	386	4	5/13/25	5/13/25	NUM
inlawrev-29046	386	5	4:51	4:51	NUM
inlawrev-29046	386	6	 	 	SPACE
inlawrev-29046	386	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	386	8	4:51	4:51	NUM
inlawrev-29046	386	9	 	 	SPACE
inlawrev-29046	386	10	pm	pm	NOUN
inlawrev-29046	386	11	indiana	indiana	PROPN
inlawrev-29046	386	12	law	law	PROPN
inlawrev-29046	386	13	review	review	NOUN
inlawrev-29046	386	14	[	[	X
inlawrev-29046	386	15	vol	vol	NOUN
inlawrev-29046	386	16	.	.	PUNCT
inlawrev-29046	387	1	58:923	58:923	NUM
inlawrev-29046	387	2	938	938	NUM
inlawrev-29046	387	3	has	have	AUX
inlawrev-29046	387	4	one.124	one.124	VERB
inlawrev-29046	387	5	there	there	PRON
inlawrev-29046	387	6	was	be	VERB
inlawrev-29046	387	7	a	a	DET
inlawrev-29046	387	8	specific	specific	ADJ
inlawrev-29046	387	9	exemption	exemption	NOUN
inlawrev-29046	387	10	if	if	SCONJ
inlawrev-29046	387	11	the	the	DET
inlawrev-29046	387	12	individual	individual	NOUN
inlawrev-29046	387	13	’s	’s	PART
inlawrev-29046	387	14	spouse	spouse	NOUN
inlawrev-29046	387	15	claimed	claim	VERB
inlawrev-29046	387	16	a	a	DET
inlawrev-29046	387	17	similar	similar	ADJ
inlawrev-29046	387	18	deduction	deduction	NOUN
inlawrev-29046	387	19	on	on	ADP
inlawrev-29046	387	20	an	an	DET
inlawrev-29046	387	21	out	out	ADJ
inlawrev-29046	387	22	-	-	PUNCT
inlawrev-29046	387	23	of	of	ADP
inlawrev-29046	387	24	-	-	PUNCT
inlawrev-29046	387	25	state	state	NOUN
inlawrev-29046	387	26	residence	residence	NOUN
inlawrev-29046	387	27	,	,	PUNCT
inlawrev-29046	387	28	subject	subject	ADJ
inlawrev-29046	387	29	to	to	ADP
inlawrev-29046	387	30	certain	certain	ADJ
inlawrev-29046	387	31	criteria.125	criteria.125	NOUN
inlawrev-29046	387	32	to	to	PART
inlawrev-29046	387	33	qualify	qualify	VERB
inlawrev-29046	387	34	,	,	PUNCT
inlawrev-29046	387	35	an	an	DET
inlawrev-29046	387	36	affidavit	affidavit	NOUN
inlawrev-29046	387	37	confirming	confirm	VERB
inlawrev-29046	387	38	that	that	SCONJ
inlawrev-29046	387	39	neither	neither	DET
inlawrev-29046	387	40	spouse	spouse	NOUN
inlawrev-29046	387	41	has	have	VERB
inlawrev-29046	387	42	ownership	ownership	NOUN
inlawrev-29046	387	43	in	in	ADP
inlawrev-29046	387	44	the	the	DET
inlawrev-29046	387	45	other	other	ADJ
inlawrev-29046	387	46	’s	’s	PART
inlawrev-29046	387	47	primary	primary	ADJ
inlawrev-29046	387	48	residence	residence	NOUN
inlawrev-29046	387	49	must	must	AUX
inlawrev-29046	387	50	be	be	AUX
inlawrev-29046	387	51	filed	file	VERB
inlawrev-29046	387	52	with	with	ADP
inlawrev-29046	387	53	the	the	DET
inlawrev-29046	387	54	county	county	NOUN
inlawrev-29046	387	55	auditor	auditor	NOUN
inlawrev-29046	387	56	within	within	ADP
inlawrev-29046	387	57	sixty	sixty	NUM
inlawrev-29046	387	58	days	day	NOUN
inlawrev-29046	387	59	of	of	ADP
inlawrev-29046	387	60	the	the	DET
inlawrev-29046	387	61	disqualification.126	disqualification.126	NOUN
inlawrev-29046	387	62	the	the	DET
inlawrev-29046	387	63	tax	tax	NOUN
inlawrev-29046	387	64	court	court	NOUN
inlawrev-29046	387	65	concluded	conclude	VERB
inlawrev-29046	387	66	that	that	SCONJ
inlawrev-29046	387	67	the	the	DET
inlawrev-29046	387	68	administrative	administrative	ADJ
inlawrev-29046	387	69	record	record	NOUN
inlawrev-29046	387	70	showed	show	VERB
inlawrev-29046	387	71	that	that	SCONJ
inlawrev-29046	387	72	the	the	DET
inlawrev-29046	387	73	shapiros	shapiro	NOUN
inlawrev-29046	387	74	did	do	AUX
inlawrev-29046	387	75	not	not	PART
inlawrev-29046	387	76	file	file	VERB
inlawrev-29046	387	77	such	such	DET
inlawrev-29046	387	78	a	a	DET
inlawrev-29046	387	79	qualifying	qualifying	NOUN
inlawrev-29046	387	80	affidavit	affidavit	NOUN
inlawrev-29046	387	81	in	in	ADP
inlawrev-29046	387	82	2017	2017	NUM
inlawrev-29046	387	83	and	and	CCONJ
inlawrev-29046	387	84	could	could	AUX
inlawrev-29046	387	85	not	not	PART
inlawrev-29046	387	86	file	file	VERB
inlawrev-29046	387	87	one	one	NUM
inlawrev-29046	387	88	because	because	SCONJ
inlawrev-29046	387	89	mrs	mrs	PROPN
inlawrev-29046	387	90	.	.	PROPN
inlawrev-29046	387	91	shapiro	shapiro	PROPN
inlawrev-29046	387	92	owned	own	VERB
inlawrev-29046	387	93	both	both	CCONJ
inlawrev-29046	387	94	the	the	DET
inlawrev-29046	387	95	indiana	indiana	PROPN
inlawrev-29046	387	96	and	and	CCONJ
inlawrev-29046	387	97	michigan	michigan	PROPN
inlawrev-29046	387	98	properties.127	properties.127	PROPN
inlawrev-29046	387	99	accordingly	accordingly	ADV
inlawrev-29046	387	100	,	,	PUNCT
inlawrev-29046	387	101	the	the	DET
inlawrev-29046	387	102	tax	tax	NOUN
inlawrev-29046	387	103	court	court	NOUN
inlawrev-29046	387	104	concluded	conclude	VERB
inlawrev-29046	387	105	that	that	SCONJ
inlawrev-29046	387	106	the	the	DET
inlawrev-29046	387	107	shapiros	shapiro	NOUN
inlawrev-29046	387	108	were	be	AUX
inlawrev-29046	387	109	ineligible	ineligible	ADJ
inlawrev-29046	387	110	for	for	ADP
inlawrev-29046	387	111	the	the	DET
inlawrev-29046	387	112	deduction	deduction	NOUN
inlawrev-29046	387	113	in	in	ADP
inlawrev-29046	387	114	2017.128	2017.128	NUM
inlawrev-29046	387	115	the	the	DET
inlawrev-29046	387	116	court	court	NOUN
inlawrev-29046	387	117	turned	turn	VERB
inlawrev-29046	387	118	next	next	ADV
inlawrev-29046	387	119	to	to	ADP
inlawrev-29046	387	120	the	the	DET
inlawrev-29046	387	121	2018	2018	NUM
inlawrev-29046	387	122	through	through	ADP
inlawrev-29046	387	123	2020	2020	NUM
inlawrev-29046	387	124	tax	tax	NOUN
inlawrev-29046	387	125	years.129	years.129	PROPN
inlawrev-29046	387	126	for	for	ADP
inlawrev-29046	387	127	those	those	DET
inlawrev-29046	387	128	years	year	NOUN
inlawrev-29046	387	129	,	,	PUNCT
inlawrev-29046	387	130	the	the	DET
inlawrev-29046	387	131	applicable	applicable	ADJ
inlawrev-29046	387	132	homestead	homestead	NOUN
inlawrev-29046	387	133	deduction	deduction	NOUN
inlawrev-29046	387	134	statute	statute	NOUN
inlawrev-29046	387	135	specified	specify	VERB
inlawrev-29046	387	136	that	that	SCONJ
inlawrev-29046	387	137	individuals	individual	NOUN
inlawrev-29046	387	138	receiving	receive	VERB
inlawrev-29046	387	139	a	a	DET
inlawrev-29046	387	140	homestead	homestead	NOUN
inlawrev-29046	387	141	deduction	deduction	NOUN
inlawrev-29046	387	142	are	be	AUX
inlawrev-29046	387	143	disqualified	disqualify	VERB
inlawrev-29046	387	144	if	if	SCONJ
inlawrev-29046	387	145	they	they	PRON
inlawrev-29046	387	146	also	also	ADV
inlawrev-29046	387	147	receive	receive	VERB
inlawrev-29046	387	148	an	an	DET
inlawrev-29046	387	149	equivalent	equivalent	ADJ
inlawrev-29046	387	150	deduction	deduction	NOUN
inlawrev-29046	387	151	in	in	ADP
inlawrev-29046	387	152	another	another	DET
inlawrev-29046	387	153	state.130	state.130	NOUN
inlawrev-29046	387	154	disqualified	disqualify	VERB
inlawrev-29046	387	155	taxpayers	taxpayer	NOUN
inlawrev-29046	387	156	must	must	AUX
inlawrev-29046	387	157	file	file	VERB
inlawrev-29046	387	158	a	a	DET
inlawrev-29046	387	159	certified	certified	ADJ
inlawrev-29046	387	160	statement	statement	NOUN
inlawrev-29046	387	161	with	with	ADP
inlawrev-29046	387	162	the	the	DET
inlawrev-29046	387	163	relevant	relevant	ADJ
inlawrev-29046	387	164	county	county	NOUN
inlawrev-29046	387	165	auditor	auditor	NOUN
inlawrev-29046	387	166	within	within	ADP
inlawrev-29046	387	167	sixty	sixty	ADJ
inlawrev-29046	387	168	days	day	NOUN
inlawrev-29046	387	169	of	of	ADP
inlawrev-29046	387	170	becoming	become	VERB
inlawrev-29046	387	171	ineligible.131	ineligible.131	NOUN
inlawrev-29046	387	172	though	though	ADV
inlawrev-29046	387	173	a	a	DET
inlawrev-29046	387	174	married	married	ADJ
inlawrev-29046	387	175	couple	couple	NOUN
inlawrev-29046	387	176	is	be	AUX
inlawrev-29046	387	177	typically	typically	ADV
inlawrev-29046	387	178	limited	limit	VERB
inlawrev-29046	387	179	to	to	ADP
inlawrev-29046	387	180	a	a	DET
inlawrev-29046	387	181	single	single	ADJ
inlawrev-29046	387	182	homestead	homestead	NOUN
inlawrev-29046	387	183	deduction	deduction	NOUN
inlawrev-29046	387	184	,	,	PUNCT
inlawrev-29046	387	185	indiana	indiana	PROPN
inlawrev-29046	387	186	’s	’s	PROPN
inlawrev-29046	387	187	deduction	deduction	PROPN
inlawrev-29046	387	188	statute	statute	NOUN
inlawrev-29046	387	189	allowed	allow	VERB
inlawrev-29046	387	190	an	an	DET
inlawrev-29046	387	191	exception	exception	NOUN
inlawrev-29046	387	192	when	when	SCONJ
inlawrev-29046	387	193	each	each	DET
inlawrev-29046	387	194	spouse	spouse	NOUN
inlawrev-29046	387	195	can	can	AUX
inlawrev-29046	387	196	claim	claim	VERB
inlawrev-29046	387	197	a	a	DET
inlawrev-29046	387	198	separate	separate	ADJ
inlawrev-29046	387	199	deduction	deduction	NOUN
inlawrev-29046	387	200	on	on	ADP
inlawrev-29046	387	201	two	two	NUM
inlawrev-29046	387	202	distinct	distinct	ADJ
inlawrev-29046	387	203	properties	property	NOUN
inlawrev-29046	387	204	under	under	ADP
inlawrev-29046	387	205	certain	certain	ADJ
inlawrev-29046	387	206	conditions.132	conditions.132	NOUN
inlawrev-29046	387	207	this	this	DET
inlawrev-29046	387	208	exception	exception	NOUN
inlawrev-29046	387	209	applied	apply	VERB
inlawrev-29046	387	210	if	if	SCONJ
inlawrev-29046	387	211	one	one	NUM
inlawrev-29046	387	212	spouse	spouse	NOUN
inlawrev-29046	387	213	’s	’s	PART
inlawrev-29046	387	214	property	property	NOUN
inlawrev-29046	387	215	is	be	AUX
inlawrev-29046	387	216	outside	outside	ADP
inlawrev-29046	387	217	indiana.133	indiana.133	PRON
inlawrev-29046	387	218	to	to	PART
inlawrev-29046	387	219	qualify	qualify	VERB
inlawrev-29046	387	220	,	,	PUNCT
inlawrev-29046	387	221	an	an	DET
inlawrev-29046	387	222	affidavit	affidavit	NOUN
inlawrev-29046	387	223	must	must	AUX
inlawrev-29046	387	224	be	be	AUX
inlawrev-29046	387	225	filed	file	VERB
inlawrev-29046	387	226	with	with	ADP
inlawrev-29046	387	227	the	the	DET
inlawrev-29046	387	228	applicable	applicable	ADJ
inlawrev-29046	387	229	county	county	NOUN
inlawrev-29046	387	230	auditor	auditor	NOUN
inlawrev-29046	387	231	stating	state	VERB
inlawrev-29046	387	232	:	:	PUNCT
inlawrev-29046	387	233	(	(	PUNCT
inlawrev-29046	387	234	a	a	X
inlawrev-29046	387	235	)	)	PUNCT
inlawrev-29046	387	236	the	the	DET
inlawrev-29046	387	237	out	out	ADV
inlawrev-29046	387	238	-	-	PUNCT
inlawrev-29046	387	239	of	of	ADP
inlawrev-29046	387	240	-	-	PUNCT
inlawrev-29046	387	241	state	state	NOUN
inlawrev-29046	387	242	location	location	NOUN
inlawrev-29046	387	243	where	where	SCONJ
inlawrev-29046	387	244	the	the	DET
inlawrev-29046	387	245	other	other	ADJ
inlawrev-29046	387	246	spouse	spouse	NOUN
inlawrev-29046	387	247	is	be	AUX
inlawrev-29046	387	248	claiming	claim	VERB
inlawrev-29046	387	249	a	a	DET
inlawrev-29046	387	250	substantially	substantially	ADV
inlawrev-29046	387	251	similar	similar	ADJ
inlawrev-29046	387	252	deduction	deduction	NOUN
inlawrev-29046	387	253	;	;	PUNCT
inlawrev-29046	387	254	(	(	PUNCT
inlawrev-29046	387	255	b	b	X
inlawrev-29046	387	256	)	)	PUNCT
inlawrev-29046	387	257	that	that	PRON
inlawrev-29046	387	258	each	each	DET
inlawrev-29046	387	259	spouse	spouse	NOUN
inlawrev-29046	387	260	has	have	VERB
inlawrev-29046	387	261	a	a	DET
inlawrev-29046	387	262	separate	separate	ADJ
inlawrev-29046	387	263	principal	principal	ADJ
inlawrev-29046	387	264	residence	residence	NOUN
inlawrev-29046	387	265	;	;	PUNCT
inlawrev-29046	387	266	(	(	PUNCT
inlawrev-29046	387	267	c	c	X
inlawrev-29046	387	268	)	)	PUNCT
inlawrev-29046	387	269	that	that	SCONJ
inlawrev-29046	387	270	neither	neither	DET
inlawrev-29046	387	271	spouse	spouse	NOUN
inlawrev-29046	387	272	holds	hold	VERB
inlawrev-29046	387	273	ownership	ownership	NOUN
inlawrev-29046	387	274	in	in	ADP
inlawrev-29046	387	275	the	the	DET
inlawrev-29046	387	276	other	other	ADJ
inlawrev-29046	387	277	’s	’s	PART
inlawrev-29046	387	278	principal	principal	ADJ
inlawrev-29046	387	279	residence	residence	NOUN
inlawrev-29046	387	280	;	;	PUNCT
inlawrev-29046	387	281	and	and	CCONJ
inlawrev-29046	387	282	(	(	PUNCT
inlawrev-29046	387	283	d	d	X
inlawrev-29046	387	284	)	)	PUNCT
inlawrev-29046	387	285	that	that	SCONJ
inlawrev-29046	387	286	neither	neither	DET
inlawrev-29046	387	287	spouse	spouse	NOUN
inlawrev-29046	387	288	has	have	AUX
inlawrev-29046	387	289	claimed	claim	VERB
inlawrev-29046	387	290	a	a	DET
inlawrev-29046	387	291	similar	similar	ADJ
inlawrev-29046	387	292	deduction	deduction	NOUN
inlawrev-29046	387	293	on	on	ADP
inlawrev-29046	387	294	any	any	DET
inlawrev-29046	387	295	other	other	ADJ
inlawrev-29046	387	296	property	property	NOUN
inlawrev-29046	387	297	in	in	ADP
inlawrev-29046	387	298	the	the	DET
inlawrev-29046	387	299	same	same	ADJ
inlawrev-29046	387	300	tax	tax	NOUN
inlawrev-29046	387	301	year.134	year.134	NUM
inlawrev-29046	387	302	the	the	DET
inlawrev-29046	387	303	shapiros	shapiro	NOUN
inlawrev-29046	387	304	argued	argue	VERB
inlawrev-29046	387	305	that	that	SCONJ
inlawrev-29046	387	306	the	the	DET
inlawrev-29046	387	307	ibtr	ibtr	NOUN
inlawrev-29046	387	308	incorrectly	incorrectly	ADV
inlawrev-29046	387	309	interpreted	interpret	VERB
inlawrev-29046	387	310	the	the	DET
inlawrev-29046	387	311	indiana	indiana	PROPN
inlawrev-29046	387	312	deduction	deduction	PROPN
inlawrev-29046	387	313	statute	statute	NOUN
inlawrev-29046	387	314	by	by	ADP
inlawrev-29046	387	315	treating	treat	VERB
inlawrev-29046	387	316	“	"	PUNCT
inlawrev-29046	387	317	equivalent	equivalent	ADJ
inlawrev-29046	387	318	”	"	PUNCT
inlawrev-29046	387	319	in	in	ADP
inlawrev-29046	387	320	the	the	DET
inlawrev-29046	387	321	disqualification	disqualification	NOUN
inlawrev-29046	387	322	section	section	NOUN
inlawrev-29046	387	323	(	(	PUNCT
inlawrev-29046	387	324	i.e.	i.e.	X
inlawrev-29046	387	325	,	,	PUNCT
inlawrev-29046	387	326	indiana	indiana	PROPN
inlawrev-29046	387	327	code	code	PROPN
inlawrev-29046	387	328	section	section	NOUN
inlawrev-29046	387	329	6	6	NUM
inlawrev-29046	387	330	-	-	SYM
inlawrev-29046	387	331	1.1	1.1	NUM
inlawrev-29046	387	332	-	-	PUNCT
inlawrev-29046	387	333	12	12	NUM
inlawrev-29046	387	334	-	-	PUNCT
inlawrev-29046	387	335	37(f)(2)(b	37(f)(2)(b	NUM
inlawrev-29046	387	336	)	)	PUNCT
inlawrev-29046	387	337	(	(	PUNCT
inlawrev-29046	387	338	“	"	PUNCT
inlawrev-29046	387	339	section	section	NOUN
inlawrev-29046	387	340	37(f)(2)(b	37(f)(2)(b	NUM
inlawrev-29046	387	341	)	)	PUNCT
inlawrev-29046	387	342	”	"	PUNCT
inlawrev-29046	387	343	)	)	PUNCT
inlawrev-29046	387	344	)	)	PUNCT
inlawrev-29046	387	345	as	as	ADP
inlawrev-29046	387	346	synonymous	synonymous	ADJ
inlawrev-29046	387	347	with	with	ADP
inlawrev-29046	387	348	“	"	PUNCT
inlawrev-29046	387	349	substantially	substantially	ADV
inlawrev-29046	387	350	similar	similar	ADJ
inlawrev-29046	387	351	”	"	PUNCT
inlawrev-29046	387	352	in	in	ADP
inlawrev-29046	387	353	the	the	DET
inlawrev-29046	387	354	exception	exception	NOUN
inlawrev-29046	387	355	section	section	NOUN
inlawrev-29046	387	356	(	(	PUNCT
inlawrev-29046	387	357	i.e.	i.e.	X
inlawrev-29046	387	358	,	,	PUNCT
inlawrev-29046	387	359	indiana	indiana	PROPN
inlawrev-29046	387	360	code	code	PROPN
inlawrev-29046	387	361	section	section	NOUN
inlawrev-29046	387	362	6	6	NUM
inlawrev-29046	387	363	-	-	SYM
inlawrev-29046	387	364	1.1	1.1	NUM
inlawrev-29046	387	365	-	-	PUNCT
inlawrev-29046	387	366	12	12	NUM
inlawrev-29046	387	367	-	-	PUNCT
inlawrev-29046	387	368	37(n	37(n	NUM
inlawrev-29046	387	369	)	)	PUNCT
inlawrev-29046	387	370	(	(	PUNCT
inlawrev-29046	387	371	“	"	PUNCT
inlawrev-29046	387	372	section	section	NOUN
inlawrev-29046	387	373	37(n)”)).135	37(n)”)).135	NUM
inlawrev-29046	387	374	they	they	PRON
inlawrev-29046	387	375	claimed	claim	VERB
inlawrev-29046	387	376	this	this	DET
inlawrev-29046	387	377	confusion	confusion	NOUN
inlawrev-29046	387	378	led	lead	VERB
inlawrev-29046	387	379	the	the	DET
inlawrev-29046	387	380	ibtr	ibtr	ADJ
inlawrev-29046	387	381	to	to	PART
inlawrev-29046	387	382	overlook	overlook	VERB
inlawrev-29046	387	383	key	key	ADJ
inlawrev-29046	387	384	differences	difference	NOUN
inlawrev-29046	387	385	between	between	ADP
inlawrev-29046	387	386	indiana	indiana	PROPN
inlawrev-29046	387	387	’s	’s	PART
inlawrev-29046	387	388	homestead	homestead	PROPN
inlawrev-29046	387	389	deduction	deduction	NOUN
inlawrev-29046	387	390	and	and	CCONJ
inlawrev-29046	387	391	the	the	DET
inlawrev-29046	387	392	michigan	michigan	PROPN
inlawrev-29046	387	393	pre	pre	PROPN
inlawrev-29046	387	394	,	,	PUNCT
inlawrev-29046	387	395	thus	thus	ADV
inlawrev-29046	387	396	wrongly	wrongly	ADV
inlawrev-29046	387	397	concluding	conclude	VERB
inlawrev-29046	387	398	the	the	DET
inlawrev-29046	387	399	two	two	NUM
inlawrev-29046	387	400	were	be	AUX
inlawrev-29046	387	401	equivalent.136	equivalent.136	NOUN
inlawrev-29046	387	402	the	the	DET
inlawrev-29046	387	403	tax	tax	NOUN
inlawrev-29046	387	404	court	court	NOUN
inlawrev-29046	387	405	concluded	conclude	VERB
inlawrev-29046	387	406	that	that	SCONJ
inlawrev-29046	387	407	the	the	DET
inlawrev-29046	387	408	outcome	outcome	NOUN
inlawrev-29046	387	409	of	of	ADP
inlawrev-29046	387	410	the	the	DET
inlawrev-29046	387	411	parties	party	NOUN
inlawrev-29046	387	412	’	'	PUNCT
inlawrev-29046	387	413	dispute	dispute	NOUN
inlawrev-29046	387	414	turned	turn	VERB
inlawrev-29046	387	415	on	on	ADP
inlawrev-29046	387	416	the	the	DET
inlawrev-29046	387	417	meaning	meaning	NOUN
inlawrev-29046	387	418	of	of	ADP
inlawrev-29046	387	419	the	the	DET
inlawrev-29046	387	420	word	word	NOUN
inlawrev-29046	387	421	“	"	PUNCT
inlawrev-29046	387	422	equivalent	equivalent	ADJ
inlawrev-29046	387	423	”	"	PUNCT
inlawrev-29046	387	424	as	as	SCONJ
inlawrev-29046	387	425	it	it	PRON
inlawrev-29046	387	426	is	be	AUX
inlawrev-29046	387	427	used	use	VERB
inlawrev-29046	387	428	in	in	ADP
inlawrev-29046	387	429	section	section	NOUN
inlawrev-29046	387	430	—	—	PUNCT
inlawrev-29046	387	431	—	—	PUNCT
inlawrev-29046	387	432	—	—	PUNCT
inlawrev-29046	387	433	—	—	PUNCT
inlawrev-29046	387	434	—	—	PUNCT
inlawrev-29046	387	435	—	—	PUNCT
inlawrev-29046	387	436	—	—	PUNCT
inlawrev-29046	387	437	—	—	PUNCT
inlawrev-29046	387	438	—	—	PUNCT
inlawrev-29046	387	439	—	—	PUNCT
inlawrev-29046	387	440	—	—	PUNCT
inlawrev-29046	387	441	—	—	PUNCT
inlawrev-29046	387	442	—	—	PUNCT
inlawrev-29046	387	443	—	—	PUNCT
inlawrev-29046	387	444	—	—	PUNCT
inlawrev-29046	387	445	—	—	PUNCT
inlawrev-29046	387	446	—	—	PUNCT
inlawrev-29046	387	447	—	—	PUNCT
inlawrev-29046	387	448	—	—	PUNCT
inlawrev-29046	387	449	—	—	PUNCT
inlawrev-29046	387	450	—	—	PUNCT
inlawrev-29046	387	451	—	—	PUNCT
inlawrev-29046	387	452	—	—	PUNCT
inlawrev-29046	387	453	—	—	PUNCT
inlawrev-29046	387	454	—	—	PUNCT
inlawrev-29046	387	455	—	—	PUNCT
inlawrev-29046	387	456	—	—	PUNCT
inlawrev-29046	387	457	—	—	PUNCT
inlawrev-29046	387	458	—	—	PUNCT
inlawrev-29046	387	459	124	124	NUM
inlawrev-29046	387	460	.	.	PUNCT
inlawrev-29046	388	1	i	i	PRON
inlawrev-29046	388	2	d.	d.	PROPN
inlawrev-29046	388	3	(	(	PUNCT
inlawrev-29046	388	4	citing	cite	VERB
inlawrev-29046	388	5	i.c	i.c	PROPN
inlawrev-29046	388	6	.	.	PUNCT
inlawrev-29046	389	1	§	§	PROPN
inlawrev-29046	389	2	6	6	NUM
inlawrev-29046	389	3	-	-	SYM
inlawrev-29046	389	4	1.1	1.1	NUM
inlawrev-29046	389	5	-	-	PUNCT
inlawrev-29046	389	6	12	12	NUM
inlawrev-29046	389	7	-	-	PUNCT
inlawrev-29046	389	8	37(f)(2	37(f)(2	NUM
inlawrev-29046	389	9	)	)	PUNCT
inlawrev-29046	389	10	(	(	PUNCT
inlawrev-29046	389	11	2017	2017	NUM
inlawrev-29046	389	12	)	)	PUNCT
inlawrev-29046	389	13	)	)	PUNCT
inlawrev-29046	389	14	.	.	PUNCT
inlawrev-29046	390	1	125	125	NUM
inlawrev-29046	390	2	.	.	PUNCT
inlawrev-29046	391	1	i	i	PRON
inlawrev-29046	391	2	d.	d.	PROPN
inlawrev-29046	391	3	(	(	PUNCT
inlawrev-29046	391	4	citing	cite	VERB
inlawrev-29046	391	5	i.c	i.c	PROPN
inlawrev-29046	391	6	.	.	PUNCT
inlawrev-29046	392	1	§	§	PROPN
inlawrev-29046	392	2	6	6	NUM
inlawrev-29046	392	3	-	-	SYM
inlawrev-29046	392	4	1.1	1.1	NUM
inlawrev-29046	392	5	-	-	PUNCT
inlawrev-29046	392	6	12	12	NUM
inlawrev-29046	392	7	-	-	PUNCT
inlawrev-29046	392	8	37(n	37(n	NUM
inlawrev-29046	392	9	)	)	PUNCT
inlawrev-29046	392	10	(	(	PUNCT
inlawrev-29046	392	11	2017	2017	NUM
inlawrev-29046	392	12	)	)	PUNCT
inlawrev-29046	392	13	)	)	PUNCT
inlawrev-29046	392	14	.	.	PUNCT
inlawrev-29046	393	1	126	126	NUM
inlawrev-29046	393	2	.	.	PUNCT
inlawrev-29046	394	1	i	i	PRON
inlawrev-29046	394	2	d.	d.	PROPN
inlawrev-29046	394	3	(	(	PUNCT
inlawrev-29046	394	4	citing	cite	VERB
inlawrev-29046	394	5	i.c	i.c	PROPN
inlawrev-29046	394	6	.	.	PUNCT
inlawrev-29046	395	1	§	§	PROPN
inlawrev-29046	395	2	6	6	NUM
inlawrev-29046	395	3	-	-	SYM
inlawrev-29046	395	4	1.1	1.1	NUM
inlawrev-29046	395	5	-	-	PUNCT
inlawrev-29046	395	6	12	12	NUM
inlawrev-29046	395	7	-	-	PUNCT
inlawrev-29046	395	8	37(f	37(f	NUM
inlawrev-29046	395	9	)	)	PUNCT
inlawrev-29046	395	10	(	(	PUNCT
inlawrev-29046	395	11	2017	2017	NUM
inlawrev-29046	395	12	)	)	PUNCT
inlawrev-29046	395	13	(	(	PUNCT
inlawrev-29046	395	14	flush	flush	ADJ
inlawrev-29046	395	15	language	language	NOUN
inlawrev-29046	395	16	)	)	PUNCT
inlawrev-29046	395	17	)	)	PUNCT
inlawrev-29046	395	18	.	.	PUNCT
inlawrev-29046	396	1	127	127	NUM
inlawrev-29046	396	2	.	.	PUNCT
inlawrev-29046	397	1	i	i	PRON
inlawrev-29046	397	2	d.	d.	PROPN
inlawrev-29046	397	3	128	128	NUM
inlawrev-29046	397	4	.	.	PUNCT
inlawrev-29046	398	1	i	i	PRON
inlawrev-29046	398	2	d.	d.	PROPN
inlawrev-29046	398	3	129	129	NUM
inlawrev-29046	398	4	.	.	PUNCT
inlawrev-29046	399	1	i	i	PRON
inlawrev-29046	399	2	d.	d.	PROPN
inlawrev-29046	399	3	130	130	NUM
inlawrev-29046	399	4	.	.	PUNCT
inlawrev-29046	400	1	i	i	PRON
inlawrev-29046	400	2	d.	d.	PROPN
inlawrev-29046	400	3	(	(	PUNCT
inlawrev-29046	400	4	citing	cite	VERB
inlawrev-29046	400	5	i.c	i.c	PROPN
inlawrev-29046	400	6	.	.	PUNCT
inlawrev-29046	401	1	§	§	PROPN
inlawrev-29046	401	2	6	6	NUM
inlawrev-29046	401	3	-	-	SYM
inlawrev-29046	401	4	1.1	1.1	NUM
inlawrev-29046	401	5	-	-	PUNCT
inlawrev-29046	401	6	12	12	NUM
inlawrev-29046	401	7	-	-	PUNCT
inlawrev-29046	401	8	37(f)(2)(b	37(f)(2)(b	NUM
inlawrev-29046	401	9	)	)	PUNCT
inlawrev-29046	401	10	(	(	PUNCT
inlawrev-29046	401	11	2018	2018	NUM
inlawrev-29046	401	12	)	)	PUNCT
inlawrev-29046	401	13	)	)	PUNCT
inlawrev-29046	401	14	.	.	PUNCT
inlawrev-29046	402	1	131	131	X
inlawrev-29046	402	2	.	.	PUNCT
inlawrev-29046	403	1	i	i	PRON
inlawrev-29046	403	2	d.	d.	PROPN
inlawrev-29046	403	3	(	(	PUNCT
inlawrev-29046	403	4	citing	cite	VERB
inlawrev-29046	403	5	i.c	i.c	PROPN
inlawrev-29046	403	6	.	.	PUNCT
inlawrev-29046	404	1	§	§	PROPN
inlawrev-29046	404	2	6	6	NUM
inlawrev-29046	404	3	-	-	SYM
inlawrev-29046	404	4	1.1	1.1	NUM
inlawrev-29046	404	5	-	-	PUNCT
inlawrev-29046	404	6	12	12	NUM
inlawrev-29046	404	7	-	-	PUNCT
inlawrev-29046	404	8	37(f	37(f	NUM
inlawrev-29046	404	9	)	)	PUNCT
inlawrev-29046	404	10	(	(	PUNCT
inlawrev-29046	404	11	2018	2018	NUM
inlawrev-29046	404	12	)	)	PUNCT
inlawrev-29046	404	13	(	(	PUNCT
inlawrev-29046	404	14	flush	flush	ADJ
inlawrev-29046	404	15	language	language	NOUN
inlawrev-29046	404	16	)	)	PUNCT
inlawrev-29046	404	17	)	)	PUNCT
inlawrev-29046	404	18	.	.	PUNCT
inlawrev-29046	405	1	132	132	NUM
inlawrev-29046	405	2	.	.	PUNCT
inlawrev-29046	406	1	i	i	PRON
inlawrev-29046	406	2	d.	d.	PROPN
inlawrev-29046	406	3	133	133	NUM
inlawrev-29046	406	4	.	.	PUNCT
inlawrev-29046	407	1	i	i	PRON
inlawrev-29046	407	2	d.	d.	PROPN
inlawrev-29046	407	3	at	at	ADP
inlawrev-29046	407	4	295	295	NUM
inlawrev-29046	407	5	.	.	PUNCT
inlawrev-29046	408	1	134	134	NUM
inlawrev-29046	408	2	.	.	PUNCT
inlawrev-29046	409	1	i	i	PRON
inlawrev-29046	409	2	d.	d.	PROPN
inlawrev-29046	409	3	at	at	ADP
inlawrev-29046	409	4	295–96	295–96	PROPN
inlawrev-29046	409	5	(	(	PUNCT
inlawrev-29046	409	6	citing	cite	VERB
inlawrev-29046	409	7	i.c	i.c	PROPN
inlawrev-29046	409	8	.	.	PUNCT
inlawrev-29046	410	1	§	§	PROPN
inlawrev-29046	410	2	6	6	NUM
inlawrev-29046	410	3	-	-	SYM
inlawrev-29046	410	4	1.1	1.1	NUM
inlawrev-29046	410	5	-	-	PUNCT
inlawrev-29046	410	6	12	12	NUM
inlawrev-29046	410	7	-	-	PUNCT
inlawrev-29046	410	8	37(n	37(n	NUM
inlawrev-29046	410	9	)	)	PUNCT
inlawrev-29046	410	10	(	(	PUNCT
inlawrev-29046	410	11	2017	2017	NUM
inlawrev-29046	410	12	)	)	PUNCT
inlawrev-29046	410	13	)	)	PUNCT
inlawrev-29046	410	14	.	.	PUNCT
inlawrev-29046	411	1	135	135	NUM
inlawrev-29046	411	2	.	.	PUNCT
inlawrev-29046	412	1	i	i	PRON
inlawrev-29046	412	2	d.	d.	PROPN
inlawrev-29046	412	3	at	at	ADP
inlawrev-29046	412	4	296	296	NUM
inlawrev-29046	412	5	.	.	PUNCT
inlawrev-29046	413	1	136	136	NUM
inlawrev-29046	413	2	.	.	PUNCT
inlawrev-29046	414	1	i	i	PRON
inlawrev-29046	414	2	d.	d.	PROPN
inlawrev-29046	414	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	414	4	262405831_inlr-58-4_text.indd	262405831_inlr-58-4_text.indd	NUM
inlawrev-29046	414	5	262	262	NUM
inlawrev-29046	414	6	5/13/25	5/13/25	NUM
inlawrev-29046	414	7	4:51	4:51	NUM
inlawrev-29046	414	8	 	 	SPACE
inlawrev-29046	414	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	414	10	4:51	4:51	NUM
inlawrev-29046	414	11	 	 	SPACE
inlawrev-29046	414	12	pm	pm	NOUN
inlawrev-29046	414	13	2025	2025	NUM
inlawrev-29046	414	14	]	]	PUNCT
inlawrev-29046	414	15	tax	tax	NOUN
inlawrev-29046	414	16	law	law	NOUN
inlawrev-29046	414	17	939	939	NUM
inlawrev-29046	414	18	37(f)(2)(b).137	37(f)(2)(b).137	NUM
inlawrev-29046	414	19	the	the	DET
inlawrev-29046	414	20	court	court	NOUN
inlawrev-29046	414	21	said	say	VERB
inlawrev-29046	414	22	that	that	SCONJ
inlawrev-29046	414	23	the	the	DET
inlawrev-29046	414	24	shapiros	shapiro	NOUN
inlawrev-29046	414	25	claimed	claim	VERB
inlawrev-29046	414	26	that	that	SCONJ
inlawrev-29046	414	27	the	the	DET
inlawrev-29046	414	28	word	word	NOUN
inlawrev-29046	414	29	“	"	PUNCT
inlawrev-29046	414	30	equivalent	equivalent	ADJ
inlawrev-29046	414	31	,	,	PUNCT
inlawrev-29046	414	32	”	"	PUNCT
inlawrev-29046	414	33	as	as	SCONJ
inlawrev-29046	414	34	used	use	VERB
inlawrev-29046	414	35	in	in	ADP
inlawrev-29046	414	36	section	section	NOUN
inlawrev-29046	414	37	37(f)(2)(b	37(f)(2)(b	NUM
inlawrev-29046	414	38	)	)	PUNCT
inlawrev-29046	414	39	,	,	PUNCT
inlawrev-29046	414	40	meant	mean	VERB
inlawrev-29046	414	41	“	"	PUNCT
inlawrev-29046	414	42	virtually	virtually	ADV
inlawrev-29046	414	43	identical	identical	ADJ
inlawrev-29046	414	44	,	,	PUNCT
inlawrev-29046	414	45	”	"	PUNCT
inlawrev-29046	414	46	while	while	SCONJ
inlawrev-29046	414	47	the	the	DET
inlawrev-29046	414	48	assessor	assessor	NOUN
inlawrev-29046	414	49	asserted	assert	VERB
inlawrev-29046	414	50	that	that	SCONJ
inlawrev-29046	414	51	it	it	PRON
inlawrev-29046	414	52	meant	mean	VERB
inlawrev-29046	414	53	“	"	PUNCT
inlawrev-29046	414	54	substantially	substantially	ADV
inlawrev-29046	414	55	similar	similar	ADJ
inlawrev-29046	414	56	.	.	PUNCT
inlawrev-29046	415	1	”138	”138	PROPN
inlawrev-29046	416	1	the	the	DET
inlawrev-29046	416	2	tax	tax	NOUN
inlawrev-29046	416	3	court	court	NOUN
inlawrev-29046	416	4	said	say	VERB
inlawrev-29046	416	5	that	that	SCONJ
inlawrev-29046	416	6	webster	webster	PROPN
inlawrev-29046	416	7	’s	’s	PART
inlawrev-29046	416	8	dictionary	dictionary	NOUN
inlawrev-29046	416	9	defined	define	VERB
inlawrev-29046	416	10	“	"	PUNCT
inlawrev-29046	416	11	equivalent	equivalent	ADJ
inlawrev-29046	416	12	”	"	PUNCT
inlawrev-29046	416	13	as	as	ADP
inlawrev-29046	416	14	“	"	PUNCT
inlawrev-29046	416	15	equal	equal	ADJ
inlawrev-29046	416	16	in	in	ADP
inlawrev-29046	416	17	force	force	NOUN
inlawrev-29046	416	18	,	,	PUNCT
inlawrev-29046	416	19	amount	amount	NOUN
inlawrev-29046	416	20	,	,	PUNCT
inlawrev-29046	416	21	or	or	CCONJ
inlawrev-29046	416	22	effect	effect	NOUN
inlawrev-29046	416	23	”	"	PUNCT
inlawrev-29046	416	24	and	and	CCONJ
inlawrev-29046	416	25	“	"	PUNCT
inlawrev-29046	416	26	virtually	virtually	ADV
inlawrev-29046	416	27	identical	identical	ADJ
inlawrev-29046	416	28	,	,	PUNCT
inlawrev-29046	416	29	”	"	PUNCT
inlawrev-29046	416	30	while	while	SCONJ
inlawrev-29046	416	31	black	black	ADJ
inlawrev-29046	416	32	’s	’s	PART
inlawrev-29046	416	33	law	law	NOUN
inlawrev-29046	416	34	dictionary	dictionary	NOUN
inlawrev-29046	416	35	echoes	echo	VERB
inlawrev-29046	416	36	this	this	PRON
inlawrev-29046	416	37	with	with	ADP
inlawrev-29046	416	38	“	"	PUNCT
inlawrev-29046	416	39	equal	equal	ADJ
inlawrev-29046	416	40	in	in	ADP
inlawrev-29046	416	41	value	value	NOUN
inlawrev-29046	416	42	,	,	PUNCT
inlawrev-29046	416	43	effect	effect	NOUN
inlawrev-29046	416	44	,	,	PUNCT
inlawrev-29046	416	45	or	or	CCONJ
inlawrev-29046	416	46	significance	significance	NOUN
inlawrev-29046	416	47	.	.	PUNCT
inlawrev-29046	416	48	”139	”139	PUNCT
inlawrev-29046	417	1	however	however	ADV
inlawrev-29046	417	2	,	,	PUNCT
inlawrev-29046	417	3	neither	neither	CCONJ
inlawrev-29046	417	4	dictionary	dictionary	NOUN
inlawrev-29046	417	5	equates	equate	VERB
inlawrev-29046	417	6	“	"	PUNCT
inlawrev-29046	417	7	equivalent	equivalent	ADJ
inlawrev-29046	417	8	”	"	PUNCT
inlawrev-29046	417	9	with	with	ADP
inlawrev-29046	417	10	“	"	PUNCT
inlawrev-29046	417	11	identical	identical	ADJ
inlawrev-29046	417	12	.	.	PUNCT
inlawrev-29046	417	13	”140	”140	ADV
inlawrev-29046	417	14	conversely	conversely	ADV
inlawrev-29046	417	15	,	,	PUNCT
inlawrev-29046	417	16	“	"	PUNCT
inlawrev-29046	417	17	substantial	substantial	ADJ
inlawrev-29046	417	18	”	"	PUNCT
inlawrev-29046	417	19	is	be	AUX
inlawrev-29046	417	20	defined	define	VERB
inlawrev-29046	417	21	as	as	ADP
inlawrev-29046	417	22	“	"	PUNCT
inlawrev-29046	417	23	considerable	considerable	ADJ
inlawrev-29046	417	24	in	in	ADP
inlawrev-29046	417	25	amount	amount	NOUN
inlawrev-29046	417	26	or	or	CCONJ
inlawrev-29046	417	27	value,”141	value,”141	NOUN
inlawrev-29046	417	28	and	and	CCONJ
inlawrev-29046	417	29	“	"	PUNCT
inlawrev-29046	417	30	similar	similar	ADJ
inlawrev-29046	417	31	”	"	PUNCT
inlawrev-29046	417	32	means	mean	VERB
inlawrev-29046	417	33	having	have	VERB
inlawrev-29046	417	34	common	common	ADJ
inlawrev-29046	417	35	characteristics	characteristic	NOUN
inlawrev-29046	417	36	or	or	CCONJ
inlawrev-29046	417	37	being	be	AUX
inlawrev-29046	417	38	comparable.142	comparable.142	NOUN
inlawrev-29046	417	39	this	this	PRON
inlawrev-29046	417	40	suggests	suggest	VERB
inlawrev-29046	417	41	,	,	PUNCT
inlawrev-29046	417	42	the	the	DET
inlawrev-29046	417	43	court	court	NOUN
inlawrev-29046	417	44	said	say	VERB
inlawrev-29046	417	45	,	,	PUNCT
inlawrev-29046	417	46	that	that	SCONJ
inlawrev-29046	417	47	while	while	SCONJ
inlawrev-29046	417	48	“	"	PUNCT
inlawrev-29046	417	49	equivalent	equivalent	ADJ
inlawrev-29046	417	50	”	"	PUNCT
inlawrev-29046	417	51	and	and	CCONJ
inlawrev-29046	417	52	“	"	PUNCT
inlawrev-29046	417	53	substantially	substantially	ADV
inlawrev-29046	417	54	similar	similar	ADJ
inlawrev-29046	417	55	”	"	PUNCT
inlawrev-29046	417	56	both	both	PRON
inlawrev-29046	417	57	serve	serve	VERB
inlawrev-29046	417	58	as	as	ADP
inlawrev-29046	417	59	comparative	comparative	ADJ
inlawrev-29046	417	60	standards	standard	NOUN
inlawrev-29046	417	61	,	,	PUNCT
inlawrev-29046	417	62	they	they	PRON
inlawrev-29046	417	63	convey	convey	VERB
inlawrev-29046	417	64	different	different	ADJ
inlawrev-29046	417	65	degrees	degree	NOUN
inlawrev-29046	417	66	of	of	ADP
inlawrev-29046	417	67	resemblance.143	resemblance.143	NOUN
inlawrev-29046	417	68	the	the	DET
inlawrev-29046	417	69	distinct	distinct	ADJ
inlawrev-29046	417	70	choice	choice	NOUN
inlawrev-29046	417	71	of	of	ADP
inlawrev-29046	417	72	“	"	PUNCT
inlawrev-29046	417	73	equivalent	equivalent	ADJ
inlawrev-29046	417	74	”	"	PUNCT
inlawrev-29046	417	75	in	in	ADP
inlawrev-29046	417	76	section	section	NOUN
inlawrev-29046	417	77	37(f)(2)(b	37(f)(2)(b	NUM
inlawrev-29046	417	78	)	)	PUNCT
inlawrev-29046	417	79	and	and	CCONJ
inlawrev-29046	417	80	“	"	PUNCT
inlawrev-29046	417	81	substantially	substantially	ADV
inlawrev-29046	417	82	similar	similar	ADJ
inlawrev-29046	417	83	”	"	PUNCT
inlawrev-29046	417	84	in	in	ADP
inlawrev-29046	417	85	“	"	PUNCT
inlawrev-29046	417	86	section	section	NOUN
inlawrev-29046	417	87	37(n	37(n	NUM
inlawrev-29046	417	88	)	)	PUNCT
inlawrev-29046	417	89	by	by	ADP
inlawrev-29046	417	90	indiana	indiana	PROPN
inlawrev-29046	417	91	’s	’s	PART
inlawrev-29046	417	92	legislature	legislature	NOUN
inlawrev-29046	417	93	implies	imply	VERB
inlawrev-29046	417	94	they	they	PRON
inlawrev-29046	417	95	are	be	AUX
inlawrev-29046	417	96	not	not	PART
inlawrev-29046	417	97	intended	intend	VERB
inlawrev-29046	417	98	to	to	PART
inlawrev-29046	417	99	mean	mean	VERB
inlawrev-29046	417	100	the	the	DET
inlawrev-29046	417	101	same	same	ADJ
inlawrev-29046	417	102	thing.144	thing.144	NOUN
inlawrev-29046	417	103	the	the	DET
inlawrev-29046	417	104	court	court	NOUN
inlawrev-29046	417	105	concluded	conclude	VERB
inlawrev-29046	417	106	that	that	SCONJ
inlawrev-29046	417	107	this	this	DET
inlawrev-29046	417	108	intentional	intentional	ADJ
inlawrev-29046	417	109	use	use	NOUN
inlawrev-29046	417	110	of	of	ADP
inlawrev-29046	417	111	different	different	ADJ
inlawrev-29046	417	112	terms	term	NOUN
inlawrev-29046	417	113	across	across	ADP
inlawrev-29046	417	114	the	the	DET
inlawrev-29046	417	115	statute	statute	NOUN
inlawrev-29046	417	116	indicates	indicate	VERB
inlawrev-29046	417	117	that	that	SCONJ
inlawrev-29046	417	118	“	"	PUNCT
inlawrev-29046	417	119	equivalent	equivalent	ADJ
inlawrev-29046	417	120	”	"	PUNCT
inlawrev-29046	417	121	in	in	ADP
inlawrev-29046	417	122	section	section	NOUN
inlawrev-29046	417	123	37(f)(2)(b	37(f)(2)(b	NUM
inlawrev-29046	417	124	)	)	PUNCT
inlawrev-29046	417	125	should	should	AUX
inlawrev-29046	417	126	be	be	AUX
inlawrev-29046	417	127	understood	understand	VERB
inlawrev-29046	417	128	as	as	ADP
inlawrev-29046	417	129	“	"	PUNCT
inlawrev-29046	417	130	virtually	virtually	ADV
inlawrev-29046	417	131	identical	identical	ADJ
inlawrev-29046	417	132	,	,	PUNCT
inlawrev-29046	417	133	”	"	PUNCT
inlawrev-29046	417	134	not	not	PART
inlawrev-29046	417	135	merely	merely	ADV
inlawrev-29046	417	136	“	"	PUNCT
inlawrev-29046	417	137	similar	similar	ADJ
inlawrev-29046	417	138	.	.	PUNCT
inlawrev-29046	417	139	”145	”145	PUNCT
inlawrev-29046	418	1	the	the	DET
inlawrev-29046	418	2	shapiros	shapiros	PROPN
inlawrev-29046	418	3	argued	argue	VERB
inlawrev-29046	418	4	that	that	SCONJ
inlawrev-29046	418	5	the	the	DET
inlawrev-29046	418	6	michigan	michigan	PROPN
inlawrev-29046	418	7	pre	pre	PROPN
inlawrev-29046	418	8	and	and	CCONJ
inlawrev-29046	418	9	indiana	indiana	PROPN
inlawrev-29046	418	10	’s	’s	PART
inlawrev-29046	418	11	homestead	homestead	PROPN
inlawrev-29046	418	12	deduction	deduction	NOUN
inlawrev-29046	418	13	were	be	AUX
inlawrev-29046	418	14	not	not	PART
inlawrev-29046	418	15	equivalent.146	equivalent.146	PRON
inlawrev-29046	418	16	first	first	ADJ
inlawrev-29046	418	17	,	,	PUNCT
inlawrev-29046	418	18	the	the	DET
inlawrev-29046	418	19	shapiros	shapiro	NOUN
inlawrev-29046	418	20	contended	contend	VERB
inlawrev-29046	418	21	that	that	SCONJ
inlawrev-29046	418	22	they	they	PRON
inlawrev-29046	418	23	can	can	AUX
inlawrev-29046	418	24	not	not	PART
inlawrev-29046	418	25	be	be	AUX
inlawrev-29046	418	26	considered	consider	VERB
inlawrev-29046	418	27	equivalent	equivalent	ADJ
inlawrev-29046	418	28	because	because	SCONJ
inlawrev-29046	418	29	the	the	DET
inlawrev-29046	418	30	former	former	NOUN
inlawrev-29046	418	31	is	be	AUX
inlawrev-29046	418	32	an	an	DET
inlawrev-29046	418	33	exemption	exemption	NOUN
inlawrev-29046	418	34	and	and	CCONJ
inlawrev-29046	418	35	the	the	DET
inlawrev-29046	418	36	latter	latter	ADJ
inlawrev-29046	418	37	a	a	DET
inlawrev-29046	418	38	deduction.147	deduction.147	NOUN
inlawrev-29046	418	39	the	the	DET
inlawrev-29046	418	40	tax	tax	NOUN
inlawrev-29046	418	41	court	court	NOUN
inlawrev-29046	418	42	disagreed	disagree	VERB
inlawrev-29046	418	43	.	.	PUNCT
inlawrev-29046	419	1	it	it	PRON
inlawrev-29046	419	2	noted	note	VERB
inlawrev-29046	419	3	that	that	SCONJ
inlawrev-29046	419	4	,	,	PUNCT
inlawrev-29046	419	5	despite	despite	SCONJ
inlawrev-29046	419	6	those	those	DET
inlawrev-29046	419	7	technical	technical	ADJ
inlawrev-29046	419	8	differences	difference	NOUN
inlawrev-29046	419	9	,	,	PUNCT
inlawrev-29046	419	10	the	the	DET
inlawrev-29046	419	11	core	core	NOUN
inlawrev-29046	419	12	function	function	NOUN
inlawrev-29046	419	13	of	of	ADP
inlawrev-29046	419	14	both	both	CCONJ
inlawrev-29046	419	15	the	the	DET
inlawrev-29046	419	16	michigan	michigan	PROPN
inlawrev-29046	419	17	pre	pre	PROPN
inlawrev-29046	419	18	and	and	CCONJ
inlawrev-29046	419	19	indiana	indiana	PROPN
inlawrev-29046	419	20	’s	’s	PART
inlawrev-29046	419	21	deduction	deduction	NOUN
inlawrev-29046	419	22	is	be	AUX
inlawrev-29046	419	23	essentially	essentially	ADV
inlawrev-29046	419	24	the	the	DET
inlawrev-29046	419	25	same	same	ADJ
inlawrev-29046	419	26	—	—	PUNCT
inlawrev-29046	419	27	that	that	ADV
inlawrev-29046	419	28	is	be	AUX
inlawrev-29046	419	29	,	,	PUNCT
inlawrev-29046	419	30	they	they	PRON
inlawrev-29046	419	31	both	both	PRON
inlawrev-29046	419	32	provide	provide	VERB
inlawrev-29046	419	33	property	property	NOUN
inlawrev-29046	419	34	tax	tax	NOUN
inlawrev-29046	419	35	relief	relief	NOUN
inlawrev-29046	419	36	for	for	ADP
inlawrev-29046	419	37	the	the	DET
inlawrev-29046	419	38	homeowner	homeowner	NOUN
inlawrev-29046	419	39	’s	’s	PART
inlawrev-29046	419	40	principal	principal	ADJ
inlawrev-29046	419	41	residence	residence	NOUN
inlawrev-29046	419	42	,	,	PUNCT
inlawrev-29046	419	43	indicating	indicate	VERB
inlawrev-29046	419	44	their	their	PRON
inlawrev-29046	419	45	equivalence	equivalence	NOUN
inlawrev-29046	419	46	in	in	ADP
inlawrev-29046	419	47	practice.148	practice.148	PROPN
inlawrev-29046	419	48	second	second	ADV
inlawrev-29046	419	49	,	,	PUNCT
inlawrev-29046	419	50	the	the	DET
inlawrev-29046	419	51	shapiros	shapiro	NOUN
inlawrev-29046	419	52	argued	argue	VERB
inlawrev-29046	419	53	that	that	SCONJ
inlawrev-29046	419	54	the	the	DET
inlawrev-29046	419	55	michigan	michigan	PROPN
inlawrev-29046	419	56	pre	pre	PROPN
inlawrev-29046	419	57	and	and	CCONJ
inlawrev-29046	419	58	indiana	indiana	PROPN
inlawrev-29046	419	59	’s	’s	PART
inlawrev-29046	419	60	homestead	homestead	PROPN
inlawrev-29046	419	61	deduction	deduction	NOUN
inlawrev-29046	419	62	were	be	AUX
inlawrev-29046	419	63	not	not	PART
inlawrev-29046	419	64	equivalent	equivalent	ADJ
inlawrev-29046	419	65	because	because	SCONJ
inlawrev-29046	419	66	of	of	ADP
inlawrev-29046	419	67	key	key	ADJ
inlawrev-29046	419	68	differences	difference	NOUN
inlawrev-29046	419	69	between	between	ADP
inlawrev-29046	419	70	them.149	them.149	NUM
inlawrev-29046	419	71	the	the	DET
inlawrev-29046	419	72	michigan	michigan	PROPN
inlawrev-29046	419	73	pre	pre	PROPN
inlawrev-29046	419	74	was	be	AUX
inlawrev-29046	419	75	narrower	narrow	ADJ
inlawrev-29046	419	76	in	in	ADP
inlawrev-29046	419	77	scope	scope	NOUN
inlawrev-29046	419	78	,	,	PUNCT
inlawrev-29046	419	79	specifically	specifically	ADV
inlawrev-29046	419	80	eliminating	eliminate	VERB
inlawrev-29046	419	81	liability	liability	NOUN
inlawrev-29046	419	82	for	for	ADP
inlawrev-29046	419	83	certain	certain	ADJ
inlawrev-29046	419	84	school	school	NOUN
inlawrev-29046	419	85	taxes	taxis	NOUN
inlawrev-29046	419	86	imposed	impose	VERB
inlawrev-29046	419	87	by	by	ADP
inlawrev-29046	419	88	one	one	NUM
inlawrev-29046	419	89	taxing	tax	VERB
inlawrev-29046	419	90	unit	unit	NOUN
inlawrev-29046	419	91	,	,	PUNCT
inlawrev-29046	419	92	local	local	ADJ
inlawrev-29046	419	93	school	school	NOUN
inlawrev-29046	419	94	districts	district	NOUN
inlawrev-29046	419	95	,	,	PUNCT
inlawrev-29046	419	96	whereas	whereas	SCONJ
inlawrev-29046	419	97	indiana	indiana	PROPN
inlawrev-29046	419	98	’s	’s	PART
inlawrev-29046	419	99	deduction	deduction	NOUN
inlawrev-29046	419	100	was	be	AUX
inlawrev-29046	419	101	broader	broad	ADJ
inlawrev-29046	419	102	in	in	ADP
inlawrev-29046	419	103	scope	scope	NOUN
inlawrev-29046	419	104	,	,	PUNCT
inlawrev-29046	419	105	affecting	affect	VERB
inlawrev-29046	419	106	countywide	countywide	ADJ
inlawrev-29046	419	107	tax	tax	NOUN
inlawrev-29046	419	108	revenues.150	revenues.150	NOUN
inlawrev-29046	419	109	the	the	DET
inlawrev-29046	419	110	tax	tax	NOUN
inlawrev-29046	419	111	court	court	NOUN
inlawrev-29046	419	112	rejected	reject	VERB
inlawrev-29046	419	113	this	this	DET
inlawrev-29046	419	114	argument	argument	NOUN
inlawrev-29046	419	115	,	,	PUNCT
inlawrev-29046	419	116	holding	hold	VERB
inlawrev-29046	419	117	that	that	SCONJ
inlawrev-29046	419	118	“	"	PUNCT
inlawrev-29046	419	119	[	[	X
inlawrev-29046	419	120	t]his	t]his	X
inlawrev-29046	419	121	—	—	PUNCT
inlawrev-29046	419	122	—	—	PUNCT
inlawrev-29046	419	123	—	—	PUNCT
inlawrev-29046	419	124	—	—	PUNCT
inlawrev-29046	419	125	—	—	PUNCT
inlawrev-29046	419	126	—	—	PUNCT
inlawrev-29046	419	127	—	—	PUNCT
inlawrev-29046	419	128	—	—	PUNCT
inlawrev-29046	419	129	—	—	PUNCT
inlawrev-29046	419	130	—	—	PUNCT
inlawrev-29046	419	131	—	—	PUNCT
inlawrev-29046	419	132	—	—	PUNCT
inlawrev-29046	419	133	—	—	PUNCT
inlawrev-29046	419	134	—	—	PUNCT
inlawrev-29046	419	135	—	—	PUNCT
inlawrev-29046	419	136	—	—	PUNCT
inlawrev-29046	419	137	—	—	PUNCT
inlawrev-29046	419	138	—	—	PUNCT
inlawrev-29046	419	139	—	—	PUNCT
inlawrev-29046	419	140	—	—	PUNCT
inlawrev-29046	419	141	—	—	PUNCT
inlawrev-29046	419	142	—	—	PUNCT
inlawrev-29046	419	143	—	—	PUNCT
inlawrev-29046	419	144	—	—	PUNCT
inlawrev-29046	419	145	—	—	PUNCT
inlawrev-29046	419	146	—	—	PUNCT
inlawrev-29046	419	147	—	—	PUNCT
inlawrev-29046	419	148	—	—	PUNCT
inlawrev-29046	419	149	—	—	PUNCT
inlawrev-29046	419	150	137	137	NUM
inlawrev-29046	419	151	.	.	PUNCT
inlawrev-29046	420	1	i	i	PRON
inlawrev-29046	420	2	d.	d.	PROPN
inlawrev-29046	420	3	138	138	NUM
inlawrev-29046	420	4	.	.	PUNCT
inlawrev-29046	421	1	i	i	PRON
inlawrev-29046	421	2	d.	d.	PROPN
inlawrev-29046	421	3	at	at	ADP
inlawrev-29046	421	4	297	297	NUM
inlawrev-29046	421	5	.	.	PUNCT
inlawrev-29046	422	1	139	139	NUM
inlawrev-29046	422	2	.	.	PUNCT
inlawrev-29046	423	1	i	i	PRON
inlawrev-29046	423	2	d.	d.	PROPN
inlawrev-29046	423	3	at	at	ADP
inlawrev-29046	423	4	298	298	NUM
inlawrev-29046	423	5	(	(	PUNCT
inlawrev-29046	423	6	citing	cite	VERB
inlawrev-29046	423	7	webster	webster	PROPN
inlawrev-29046	423	8	’s	’s	PART
inlawrev-29046	423	9	third	third	ADJ
inlawrev-29046	423	10	new	new	ADJ
inlawrev-29046	423	11	int’l	int’l	NUM
inlawrev-29046	423	12	dictionary	dictionary	ADJ
inlawrev-29046	423	13	769	769	NUM
inlawrev-29046	423	14	(	(	PUNCT
inlawrev-29046	423	15	2002	2002	NUM
inlawrev-29046	423	16	ed	ed	NOUN
inlawrev-29046	423	17	.	.	PUNCT
inlawrev-29046	423	18	)	)	PUNCT
inlawrev-29046	423	19	,	,	PUNCT
inlawrev-29046	423	20	and	and	CCONJ
inlawrev-29046	423	21	black	black	NOUN
inlawrev-29046	423	22	’s	’s	PART
inlawrev-29046	423	23	law	law	NOUN
inlawrev-29046	423	24	dictionary	dictionary	NOUN
inlawrev-29046	423	25	682	682	NUM
inlawrev-29046	423	26	(	(	PUNCT
inlawrev-29046	423	27	11th	11th	ADJ
inlawrev-29046	423	28	ed	ed	NOUN
inlawrev-29046	423	29	.	.	PROPN
inlawrev-29046	423	30	2019	2019	NUM
inlawrev-29046	423	31	)	)	PUNCT
inlawrev-29046	423	32	)	)	PUNCT
inlawrev-29046	423	33	.	.	PUNCT
inlawrev-29046	424	1	140	140	NUM
inlawrev-29046	424	2	.	.	PUNCT
inlawrev-29046	425	1	i	i	PRON
inlawrev-29046	425	2	d.	d.	PROPN
inlawrev-29046	425	3	141	141	NUM
inlawrev-29046	425	4	.	.	PUNCT
inlawrev-29046	426	1	i	i	PRON
inlawrev-29046	426	2	d.	d.	PROPN
inlawrev-29046	426	3	(	(	PUNCT
inlawrev-29046	426	4	citing	cite	VERB
inlawrev-29046	426	5	webster	webster	PROPN
inlawrev-29046	426	6	’s	’s	PART
inlawrev-29046	426	7	third	third	ADJ
inlawrev-29046	426	8	new	new	ADJ
inlawrev-29046	426	9	int’l	int’l	NOUN
inlawrev-29046	426	10	dictionary	dictionary	ADJ
inlawrev-29046	426	11	2280	2280	NUM
inlawrev-29046	426	12	(	(	PUNCT
inlawrev-29046	426	13	2002	2002	NUM
inlawrev-29046	426	14	ed	ed	NOUN
inlawrev-29046	426	15	.	.	PUNCT
inlawrev-29046	426	16	)	)	PUNCT
inlawrev-29046	426	17	,	,	PUNCT
inlawrev-29046	426	18	black	black	PROPN
inlawrev-29046	426	19	’s	’s	PART
inlawrev-29046	426	20	law	law	NOUN
inlawrev-29046	426	21	dictionary	dictionary	NOUN
inlawrev-29046	426	22	1728	1728	NUM
inlawrev-29046	426	23	(	(	PUNCT
inlawrev-29046	426	24	11th	11th	ADJ
inlawrev-29046	426	25	ed	ed	NOUN
inlawrev-29046	426	26	.	.	PROPN
inlawrev-29046	426	27	2019	2019	NUM
inlawrev-29046	426	28	)	)	PUNCT
inlawrev-29046	426	29	)	)	PUNCT
inlawrev-29046	426	30	.	.	PUNCT
inlawrev-29046	427	1	142	142	NUM
inlawrev-29046	427	2	.	.	PUNCT
inlawrev-29046	428	1	i	i	PRON
inlawrev-29046	428	2	d.	d.	PROPN
inlawrev-29046	428	3	(	(	PUNCT
inlawrev-29046	428	4	citing	cite	VERB
inlawrev-29046	428	5	webster	webster	PROPN
inlawrev-29046	428	6	’s	’s	PART
inlawrev-29046	428	7	third	third	ADJ
inlawrev-29046	428	8	new	new	ADJ
inlawrev-29046	428	9	int’l	int’l	ADJ
inlawrev-29046	428	10	dictionary	dictionary	ADJ
inlawrev-29046	428	11	2120	2120	NUM
inlawrev-29046	428	12	(	(	PUNCT
inlawrev-29046	428	13	2002	2002	NUM
inlawrev-29046	428	14	ed	ed	NOUN
inlawrev-29046	428	15	.	.	PUNCT
inlawrev-29046	428	16	)	)	PUNCT
inlawrev-29046	428	17	)	)	PUNCT
inlawrev-29046	428	18	.	.	PUNCT
inlawrev-29046	429	1	143	143	X
inlawrev-29046	429	2	.	.	PUNCT
inlawrev-29046	430	1	i	i	PRON
inlawrev-29046	430	2	d.	d.	PROPN
inlawrev-29046	430	3	144	144	NUM
inlawrev-29046	430	4	.	.	PUNCT
inlawrev-29046	431	1	i	i	PRON
inlawrev-29046	431	2	d.	d.	PROPN
inlawrev-29046	431	3	145	145	NUM
inlawrev-29046	431	4	.	.	PUNCT
inlawrev-29046	432	1	i	i	PRON
inlawrev-29046	432	2	d.	d.	PROPN
inlawrev-29046	432	3	146	146	NUM
inlawrev-29046	432	4	.	.	PUNCT
inlawrev-29046	433	1	i	i	PRON
inlawrev-29046	433	2	d.	d.	PROPN
inlawrev-29046	433	3	at	at	ADP
inlawrev-29046	433	4	299	299	NUM
inlawrev-29046	433	5	.	.	PUNCT
inlawrev-29046	434	1	147	147	NUM
inlawrev-29046	434	2	.	.	PUNCT
inlawrev-29046	435	1	i	i	PRON
inlawrev-29046	435	2	d.	d.	PROPN
inlawrev-29046	435	3	148	148	NUM
inlawrev-29046	435	4	.	.	PUNCT
inlawrev-29046	436	1	i	i	PRON
inlawrev-29046	436	2	d.	d.	PROPN
inlawrev-29046	436	3	149	149	NUM
inlawrev-29046	436	4	.	.	PUNCT
inlawrev-29046	437	1	i	i	PRON
inlawrev-29046	437	2	d.	d.	PROPN
inlawrev-29046	437	3	150	150	NUM
inlawrev-29046	437	4	.	.	PUNCT
inlawrev-29046	438	1	i	i	PRON
inlawrev-29046	438	2	d.	d.	PROPN
inlawrev-29046	438	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	438	4	263405831_inlr-58-4_text.indd	263405831_inlr-58-4_text.indd	NUM
inlawrev-29046	438	5	263	263	NUM
inlawrev-29046	438	6	5/13/25	5/13/25	NUM
inlawrev-29046	438	7	4:51	4:51	NUM
inlawrev-29046	438	8	 	 	SPACE
inlawrev-29046	438	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	438	10	4:51	4:51	NUM
inlawrev-29046	438	11	 	 	SPACE
inlawrev-29046	438	12	pm	pm	NOUN
inlawrev-29046	438	13	indiana	indiana	PROPN
inlawrev-29046	438	14	law	law	PROPN
inlawrev-29046	438	15	review	review	NOUN
inlawrev-29046	439	1	[	[	X
inlawrev-29046	439	2	vol	vol	NOUN
inlawrev-29046	439	3	.	.	PUNCT
inlawrev-29046	440	1	58:923	58:923	NUM
inlawrev-29046	440	2	940	940	NUM
inlawrev-29046	440	3	distinction	distinction	NOUN
inlawrev-29046	440	4	show[ed	show[ed	PROPN
inlawrev-29046	440	5	]	]	PUNCT
inlawrev-29046	440	6	that	that	SCONJ
inlawrev-29046	440	7	the	the	DET
inlawrev-29046	440	8	two	two	NUM
inlawrev-29046	440	9	[	[	X
inlawrev-29046	440	10	were	be	AUX
inlawrev-29046	440	11	]	]	PUNCT
inlawrev-29046	440	12	not	not	PART
inlawrev-29046	440	13	identical	identical	ADJ
inlawrev-29046	440	14	,	,	PUNCT
inlawrev-29046	440	15	but	but	CCONJ
inlawrev-29046	440	16	[	[	X
inlawrev-29046	440	17	did	do	AUX
inlawrev-29046	440	18	]	]	X
inlawrev-29046	440	19	not	not	PART
inlawrev-29046	440	20	demonstrate	demonstrate	VERB
inlawrev-29046	440	21	that	that	SCONJ
inlawrev-29046	440	22	they	they	PRON
inlawrev-29046	440	23	[	[	X
inlawrev-29046	440	24	were	be	AUX
inlawrev-29046	440	25	]	]	PUNCT
inlawrev-29046	440	26	not	not	PART
inlawrev-29046	440	27	equivalent	equivalent	ADJ
inlawrev-29046	440	28	because	because	SCONJ
inlawrev-29046	440	29	they	they	PRON
inlawrev-29046	440	30	both	both	PRON
inlawrev-29046	440	31	affect[ed	affect[ed	PROPN
inlawrev-29046	440	32	]	]	PUNCT
inlawrev-29046	440	33	local	local	ADJ
inlawrev-29046	440	34	school	school	NOUN
inlawrev-29046	440	35	funding	funding	NOUN
inlawrev-29046	440	36	.	.	PUNCT
inlawrev-29046	441	1	”151	”151	PUNCT
inlawrev-29046	441	2	third	third	PROPN
inlawrev-29046	441	3	,	,	PUNCT
inlawrev-29046	441	4	the	the	DET
inlawrev-29046	441	5	shapiros	shapiro	NOUN
inlawrev-29046	441	6	argued	argue	VERB
inlawrev-29046	441	7	that	that	SCONJ
inlawrev-29046	441	8	the	the	DET
inlawrev-29046	441	9	michigan	michigan	PROPN
inlawrev-29046	441	10	pre	pre	PROPN
inlawrev-29046	441	11	was	be	AUX
inlawrev-29046	441	12	not	not	PART
inlawrev-29046	441	13	equivalent	equivalent	ADJ
inlawrev-29046	441	14	to	to	ADP
inlawrev-29046	441	15	indiana	indiana	PROPN
inlawrev-29046	441	16	’s	’s	PART
inlawrev-29046	441	17	homestead	homestead	PROPN
inlawrev-29046	441	18	deduction	deduction	NOUN
inlawrev-29046	441	19	because	because	SCONJ
inlawrev-29046	441	20	the	the	DET
inlawrev-29046	441	21	michigan	michigan	PROPN
inlawrev-29046	441	22	pre	pre	PROPN
inlawrev-29046	441	23	,	,	PUNCT
inlawrev-29046	441	24	unlike	unlike	ADP
inlawrev-29046	441	25	indiana	indiana	PROPN
inlawrev-29046	441	26	’s	’s	PROPN
inlawrev-29046	441	27	deduction	deduction	NOUN
inlawrev-29046	441	28	,	,	PUNCT
inlawrev-29046	441	29	did	do	AUX
inlawrev-29046	441	30	not	not	PART
inlawrev-29046	441	31	influence	influence	VERB
inlawrev-29046	441	32	state	state	NOUN
inlawrev-29046	441	33	property	property	NOUN
inlawrev-29046	441	34	taxes	taxis	NOUN
inlawrev-29046	441	35	,	,	PUNCT
inlawrev-29046	441	36	property	property	NOUN
inlawrev-29046	441	37	assessments	assessment	NOUN
inlawrev-29046	441	38	,	,	PUNCT
inlawrev-29046	441	39	or	or	CCONJ
inlawrev-29046	441	40	the	the	DET
inlawrev-29046	441	41	equalization	equalization	NOUN
inlawrev-29046	441	42	process	process	NOUN
inlawrev-29046	441	43	in	in	ADP
inlawrev-29046	441	44	michigan.152	michigan.152	PROPN
inlawrev-29046	441	45	the	the	DET
inlawrev-29046	441	46	tax	tax	NOUN
inlawrev-29046	441	47	court	court	NOUN
inlawrev-29046	441	48	rejected	reject	VERB
inlawrev-29046	441	49	this	this	DET
inlawrev-29046	441	50	argument	argument	NOUN
inlawrev-29046	441	51	,	,	PUNCT
inlawrev-29046	441	52	noting	note	VERB
inlawrev-29046	441	53	that	that	SCONJ
inlawrev-29046	441	54	those	those	DET
inlawrev-29046	441	55	differences	difference	NOUN
inlawrev-29046	441	56	were	be	AUX
inlawrev-29046	441	57	misleading.153	misleading.153	VERB
inlawrev-29046	441	58	like	like	ADP
inlawrev-29046	441	59	michigan	michigan	PROPN
inlawrev-29046	441	60	’s	’s	PART
inlawrev-29046	441	61	property	property	NOUN
inlawrev-29046	441	62	tax	tax	NOUN
inlawrev-29046	441	63	,	,	PUNCT
inlawrev-29046	441	64	indiana	indiana	PROPN
inlawrev-29046	441	65	’s	’s	PART
inlawrev-29046	441	66	is	be	AUX
inlawrev-29046	441	67	assessed	assess	VERB
inlawrev-29046	441	68	and	and	CCONJ
inlawrev-29046	441	69	collected	collect	VERB
inlawrev-29046	441	70	locally	locally	ADV
inlawrev-29046	441	71	,	,	PUNCT
inlawrev-29046	441	72	not	not	PART
inlawrev-29046	441	73	at	at	ADP
inlawrev-29046	441	74	the	the	DET
inlawrev-29046	441	75	state	state	NOUN
inlawrev-29046	441	76	level.154	level.154	VERB
inlawrev-29046	441	77	additionally	additionally	ADV
inlawrev-29046	441	78	,	,	PUNCT
inlawrev-29046	441	79	neither	neither	DET
inlawrev-29046	441	80	indiana	indiana	PROPN
inlawrev-29046	441	81	’s	’s	PART
inlawrev-29046	441	82	homestead	homestead	PROPN
inlawrev-29046	441	83	deduction	deduction	NOUN
inlawrev-29046	441	84	nor	nor	CCONJ
inlawrev-29046	441	85	the	the	DET
inlawrev-29046	441	86	michigan	michigan	PROPN
inlawrev-29046	441	87	pre	pre	PROPN
inlawrev-29046	441	88	altered	alter	VERB
inlawrev-29046	441	89	the	the	DET
inlawrev-29046	441	90	property	property	NOUN
inlawrev-29046	441	91	’s	’s	PART
inlawrev-29046	441	92	assessed	assess	VERB
inlawrev-29046	441	93	value	value	NOUN
inlawrev-29046	441	94	,	,	PUNCT
inlawrev-29046	441	95	though	though	SCONJ
inlawrev-29046	441	96	both	both	PRON
inlawrev-29046	441	97	reduced	reduce	VERB
inlawrev-29046	441	98	the	the	DET
inlawrev-29046	441	99	property	property	NOUN
inlawrev-29046	441	100	tax	tax	NOUN
inlawrev-29046	441	101	liability	liability	NOUN
inlawrev-29046	441	102	on	on	ADP
inlawrev-29046	441	103	a	a	DET
inlawrev-29046	441	104	certain	certain	ADJ
inlawrev-29046	441	105	assessed	assess	VERB
inlawrev-29046	441	106	value.155	value.155	ADP
inlawrev-29046	441	107	furthermore	furthermore	ADV
inlawrev-29046	441	108	,	,	PUNCT
inlawrev-29046	441	109	neither	neither	CCONJ
inlawrev-29046	441	110	impacted	impact	VERB
inlawrev-29046	441	111	the	the	DET
inlawrev-29046	441	112	equalization	equalization	NOUN
inlawrev-29046	441	113	processes	process	NOUN
inlawrev-29046	441	114	in	in	ADP
inlawrev-29046	441	115	their	their	PRON
inlawrev-29046	441	116	respective	respective	ADJ
inlawrev-29046	441	117	states	state	NOUN
inlawrev-29046	441	118	,	,	PUNCT
inlawrev-29046	441	119	which	which	PRON
inlawrev-29046	441	120	occurred	occur	VERB
inlawrev-29046	441	121	before	before	SCONJ
inlawrev-29046	441	122	tax	tax	NOUN
inlawrev-29046	441	123	bills	bill	NOUN
inlawrev-29046	441	124	were	be	AUX
inlawrev-29046	441	125	issued.156	issued.156	NOUN
inlawrev-29046	441	126	finally	finally	ADV
inlawrev-29046	441	127	,	,	PUNCT
inlawrev-29046	441	128	the	the	DET
inlawrev-29046	441	129	shapiros	shapiro	NOUN
inlawrev-29046	441	130	argued	argue	VERB
inlawrev-29046	441	131	that	that	SCONJ
inlawrev-29046	441	132	recognizing	recognize	VERB
inlawrev-29046	441	133	a	a	DET
inlawrev-29046	441	134	distinction	distinction	NOUN
inlawrev-29046	441	135	between	between	ADP
inlawrev-29046	441	136	the	the	DET
inlawrev-29046	441	137	michigan	michigan	PROPN
inlawrev-29046	441	138	pre	pre	PROPN
inlawrev-29046	441	139	and	and	CCONJ
inlawrev-29046	441	140	indiana	indiana	PROPN
inlawrev-29046	441	141	’s	’s	PART
inlawrev-29046	441	142	homestead	homestead	PROPN
inlawrev-29046	441	143	deduction	deduction	NOUN
inlawrev-29046	441	144	aligned	align	VERB
inlawrev-29046	441	145	with	with	ADP
inlawrev-29046	441	146	public	public	ADJ
inlawrev-29046	441	147	policy	policy	NOUN
inlawrev-29046	441	148	goals	goal	NOUN
inlawrev-29046	441	149	of	of	ADP
inlawrev-29046	441	150	promoting	promote	VERB
inlawrev-29046	441	151	home	home	NOUN
inlawrev-29046	441	152	ownership	ownership	NOUN
inlawrev-29046	441	153	in	in	ADP
inlawrev-29046	441	154	indiana	indiana	PROPN
inlawrev-29046	441	155	and	and	CCONJ
inlawrev-29046	441	156	ensuring	ensure	VERB
inlawrev-29046	441	157	tax	tax	NOUN
inlawrev-29046	441	158	revenue	revenue	NOUN
inlawrev-29046	441	159	fairness	fairness	NOUN
inlawrev-29046	441	160	across	across	ADP
inlawrev-29046	441	161	different	different	ADJ
inlawrev-29046	441	162	household	household	NOUN
inlawrev-29046	441	163	types.157	types.157	PROPN
inlawrev-29046	441	164	they	they	PRON
inlawrev-29046	441	165	asserted	assert	VERB
inlawrev-29046	441	166	that	that	SCONJ
inlawrev-29046	441	167	the	the	DET
inlawrev-29046	441	168	michigan	michigan	PROPN
inlawrev-29046	441	169	pre	pre	PROPN
inlawrev-29046	441	170	and	and	CCONJ
inlawrev-29046	441	171	indiana	indiana	PROPN
inlawrev-29046	441	172	’s	’s	PROPN
inlawrev-29046	441	173	deduction	deduction	NOUN
inlawrev-29046	441	174	,	,	PUNCT
inlawrev-29046	441	175	while	while	SCONJ
inlawrev-29046	441	176	both	both	PRON
inlawrev-29046	441	177	offering	offer	VERB
inlawrev-29046	441	178	property	property	NOUN
inlawrev-29046	441	179	tax	tax	NOUN
inlawrev-29046	441	180	relief	relief	NOUN
inlawrev-29046	441	181	,	,	PUNCT
inlawrev-29046	441	182	differ	differ	VERB
inlawrev-29046	441	183	significantly	significantly	ADV
inlawrev-29046	441	184	in	in	ADP
inlawrev-29046	441	185	scope	scope	NOUN
inlawrev-29046	441	186	and	and	CCONJ
inlawrev-29046	441	187	impact	impact	NOUN
inlawrev-29046	441	188	,	,	PUNCT
inlawrev-29046	441	189	challenging	challenge	VERB
inlawrev-29046	441	190	the	the	DET
inlawrev-29046	441	191	notion	notion	NOUN
inlawrev-29046	441	192	of	of	ADP
inlawrev-29046	441	193	their	their	PRON
inlawrev-29046	441	194	equivalence.158	equivalence.158	NOUN
inlawrev-29046	441	195	the	the	DET
inlawrev-29046	441	196	tax	tax	NOUN
inlawrev-29046	441	197	court	court	NOUN
inlawrev-29046	441	198	rejected	reject	VERB
inlawrev-29046	441	199	this	this	DET
inlawrev-29046	441	200	fourth	fourth	ADJ
inlawrev-29046	441	201	argument	argument	NOUN
inlawrev-29046	441	202	,	,	PUNCT
inlawrev-29046	441	203	holding	hold	VERB
inlawrev-29046	441	204	that	that	SCONJ
inlawrev-29046	441	205	the	the	DET
inlawrev-29046	441	206	shapiros	shapiro	NOUN
inlawrev-29046	441	207	did	do	AUX
inlawrev-29046	441	208	not	not	PART
inlawrev-29046	441	209	provide	provide	VERB
inlawrev-29046	441	210	any	any	DET
inlawrev-29046	441	211	authoritative	authoritative	ADJ
inlawrev-29046	441	212	sources	source	NOUN
inlawrev-29046	441	213	linking	link	VERB
inlawrev-29046	441	214	public	public	ADJ
inlawrev-29046	441	215	policy	policy	NOUN
inlawrev-29046	441	216	to	to	ADP
inlawrev-29046	441	217	indiana	indiana	PROPN
inlawrev-29046	441	218	’s	’s	PART
inlawrev-29046	441	219	homestead	homestead	PROPN
inlawrev-29046	441	220	deduction	deduction	NOUN
inlawrev-29046	441	221	and	and	CCONJ
inlawrev-29046	441	222	overlooked	overlook	VERB
inlawrev-29046	441	223	section	section	NOUN
inlawrev-29046	441	224	37(n	37(n	NUM
inlawrev-29046	441	225	)	)	PUNCT
inlawrev-29046	441	226	,	,	PUNCT
inlawrev-29046	441	227	which	which	PRON
inlawrev-29046	441	228	equalized	equalize	VERB
inlawrev-29046	441	229	treatment	treatment	NOUN
inlawrev-29046	441	230	for	for	ADP
inlawrev-29046	441	231	married	married	ADJ
inlawrev-29046	441	232	and	and	CCONJ
inlawrev-29046	441	233	unmarried	unmarried	ADJ
inlawrev-29046	441	234	individuals	individual	NOUN
inlawrev-29046	441	235	under	under	ADP
inlawrev-29046	441	236	the	the	DET
inlawrev-29046	441	237	subsection	subsection	NOUN
inlawrev-29046	441	238	’s	’s	PART
inlawrev-29046	441	239	terms.159	terms.159	PROPN
inlawrev-29046	441	240	therefore	therefore	ADV
inlawrev-29046	441	241	,	,	PUNCT
inlawrev-29046	441	242	the	the	DET
inlawrev-29046	441	243	tax	tax	NOUN
inlawrev-29046	441	244	court	court	NOUN
inlawrev-29046	441	245	determined	determine	VERB
inlawrev-29046	441	246	that	that	SCONJ
inlawrev-29046	441	247	the	the	DET
inlawrev-29046	441	248	michigan	michigan	PROPN
inlawrev-29046	441	249	pre	pre	PROPN
inlawrev-29046	441	250	and	and	CCONJ
inlawrev-29046	441	251	indiana	indiana	PROPN
inlawrev-29046	441	252	’s	’s	PART
inlawrev-29046	441	253	homestead	homestead	PROPN
inlawrev-29046	441	254	deduction	deduction	NOUN
inlawrev-29046	441	255	were	be	AUX
inlawrev-29046	441	256	virtually	virtually	ADV
inlawrev-29046	441	257	identical	identical	ADJ
inlawrev-29046	441	258	,	,	PUNCT
inlawrev-29046	441	259	thus	thus	ADV
inlawrev-29046	441	260	disqualifying	disqualify	VERB
inlawrev-29046	441	261	the	the	DET
inlawrev-29046	441	262	shapiros	shapiro	NOUN
inlawrev-29046	441	263	from	from	ADP
inlawrev-29046	441	264	the	the	DET
inlawrev-29046	441	265	indiana	indiana	PROPN
inlawrev-29046	441	266	homestead	homestead	PROPN
inlawrev-29046	441	267	deduction	deduction	NOUN
inlawrev-29046	441	268	on	on	ADP
inlawrev-29046	441	269	their	their	PRON
inlawrev-29046	441	270	indiana	indiana	NOUN
inlawrev-29046	441	271	property	property	NOUN
inlawrev-29046	441	272	from	from	ADP
inlawrev-29046	441	273	2018	2018	NUM
inlawrev-29046	441	274	to	to	ADP
inlawrev-29046	441	275	2020.160	2020.160	NUM
inlawrev-29046	441	276	accordingly	accordingly	ADV
inlawrev-29046	441	277	,	,	PUNCT
inlawrev-29046	441	278	the	the	DET
inlawrev-29046	441	279	court	court	NOUN
inlawrev-29046	441	280	reversed	reverse	VERB
inlawrev-29046	441	281	the	the	DET
inlawrev-29046	441	282	ibtr	ibtr	NOUN
inlawrev-29046	441	283	’s	’s	PART
inlawrev-29046	441	284	decision	decision	NOUN
inlawrev-29046	441	285	that	that	SCONJ
inlawrev-29046	441	286	the	the	DET
inlawrev-29046	441	287	terms	term	NOUN
inlawrev-29046	441	288	“	"	PUNCT
inlawrev-29046	441	289	equivalent	equivalent	ADJ
inlawrev-29046	441	290	”	"	PUNCT
inlawrev-29046	441	291	in	in	ADP
inlawrev-29046	441	292	section	section	NOUN
inlawrev-29046	441	293	37(f)(2)(b	37(f)(2)(b	NUM
inlawrev-29046	441	294	)	)	PUNCT
inlawrev-29046	441	295	and	and	CCONJ
inlawrev-29046	441	296	“	"	PUNCT
inlawrev-29046	441	297	substantially	substantially	ADV
inlawrev-29046	441	298	similar	similar	ADJ
inlawrev-29046	441	299	”	"	PUNCT
inlawrev-29046	441	300	in	in	ADP
inlawrev-29046	441	301	section	section	NOUN
inlawrev-29046	441	302	37(n	37(n	NUM
inlawrev-29046	441	303	)	)	PUNCT
inlawrev-29046	441	304	were	be	AUX
inlawrev-29046	441	305	synonymous.161	synonymous.161	VERB
inlawrev-29046	441	306	despite	despite	SCONJ
inlawrev-29046	441	307	this	this	PRON
inlawrev-29046	441	308	,	,	PUNCT
inlawrev-29046	441	309	though	though	ADV
inlawrev-29046	441	310	,	,	PUNCT
inlawrev-29046	441	311	the	the	DET
inlawrev-29046	441	312	court	court	NOUN
inlawrev-29046	441	313	upheld	uphold	VERB
inlawrev-29046	441	314	the	the	DET
inlawrev-29046	441	315	ibtr	ibtr	NOUN
inlawrev-29046	441	316	’s	’s	PART
inlawrev-29046	441	317	decision	decision	NOUN
inlawrev-29046	441	318	to	to	PART
inlawrev-29046	441	319	deny	deny	VERB
inlawrev-29046	441	320	the	the	DET
inlawrev-29046	441	321	shapiros	shapiro	NOUN
inlawrev-29046	441	322	’	'	PUNCT
inlawrev-29046	441	323	indiana	indiana	PROPN
inlawrev-29046	441	324	homestead	homestead	PROPN
inlawrev-29046	441	325	deduction	deduction	NOUN
inlawrev-29046	441	326	for	for	ADP
inlawrev-29046	441	327	tax	tax	NOUN
inlawrev-29046	441	328	years	year	NOUN
inlawrev-29046	441	329	2017	2017	NUM
inlawrev-29046	441	330	to	to	ADP
inlawrev-29046	441	331	2020.162	2020.162	NUM
inlawrev-29046	441	332	4	4	NUM
inlawrev-29046	441	333	.	.	PUNCT
inlawrev-29046	442	1	gilday	gilday	PROPN
inlawrev-29046	442	2	&	&	CCONJ
inlawrev-29046	442	3	associates	associates	PROPN
inlawrev-29046	442	4	,	,	PUNCT
inlawrev-29046	442	5	p.c	p.c	PROPN
inlawrev-29046	442	6	.	.	PROPN
inlawrev-29046	442	7	v.	v.	PROPN
inlawrev-29046	442	8	marion	marion	PROPN
inlawrev-29046	442	9	county	county	PROPN
inlawrev-29046	442	10	assessor.163	assessor.163	PROPN
inlawrev-29046	442	11	—	—	PUNCT
inlawrev-29046	442	12	the	the	DET
inlawrev-29046	442	13	issue	issue	NOUN
inlawrev-29046	442	14	—	—	PUNCT
inlawrev-29046	442	15	—	—	PUNCT
inlawrev-29046	442	16	—	—	PUNCT
inlawrev-29046	442	17	—	—	PUNCT
inlawrev-29046	442	18	—	—	PUNCT
inlawrev-29046	442	19	—	—	PUNCT
inlawrev-29046	442	20	—	—	PUNCT
inlawrev-29046	442	21	—	—	PUNCT
inlawrev-29046	442	22	—	—	PUNCT
inlawrev-29046	442	23	—	—	PUNCT
inlawrev-29046	442	24	—	—	PUNCT
inlawrev-29046	442	25	—	—	PUNCT
inlawrev-29046	442	26	—	—	PUNCT
inlawrev-29046	442	27	—	—	PUNCT
inlawrev-29046	442	28	—	—	PUNCT
inlawrev-29046	442	29	—	—	PUNCT
inlawrev-29046	442	30	—	—	PUNCT
inlawrev-29046	442	31	—	—	PUNCT
inlawrev-29046	442	32	—	—	PUNCT
inlawrev-29046	442	33	—	—	PUNCT
inlawrev-29046	442	34	—	—	PUNCT
inlawrev-29046	442	35	—	—	PUNCT
inlawrev-29046	442	36	—	—	PUNCT
inlawrev-29046	442	37	—	—	PUNCT
inlawrev-29046	442	38	—	—	PUNCT
inlawrev-29046	442	39	—	—	PUNCT
inlawrev-29046	442	40	—	—	PUNCT
inlawrev-29046	442	41	—	—	PUNCT
inlawrev-29046	442	42	—	—	PUNCT
inlawrev-29046	442	43	151	151	NUM
inlawrev-29046	442	44	.	.	PUNCT
inlawrev-29046	443	1	i	i	PRON
inlawrev-29046	443	2	d.	d.	PROPN
inlawrev-29046	443	3	152	152	NUM
inlawrev-29046	443	4	.	.	PUNCT
inlawrev-29046	444	1	i	i	PRON
inlawrev-29046	444	2	d.	d.	PROPN
inlawrev-29046	444	3	at	at	ADP
inlawrev-29046	444	4	299–300	299–300	NUM
inlawrev-29046	444	5	.	.	PUNCT
inlawrev-29046	445	1	153	153	NUM
inlawrev-29046	445	2	.	.	PUNCT
inlawrev-29046	446	1	i	i	PRON
inlawrev-29046	446	2	d.	d.	PROPN
inlawrev-29046	446	3	at	at	ADP
inlawrev-29046	446	4	300	300	NUM
inlawrev-29046	446	5	.	.	PUNCT
inlawrev-29046	446	6	154	154	NUM
inlawrev-29046	446	7	.	.	PUNCT
inlawrev-29046	447	1	i	i	PRON
inlawrev-29046	447	2	d.	d.	PROPN
inlawrev-29046	447	3	155	155	NUM
inlawrev-29046	447	4	.	.	PUNCT
inlawrev-29046	448	1	i	i	PRON
inlawrev-29046	448	2	d.	d.	PROPN
inlawrev-29046	448	3	156	156	NUM
inlawrev-29046	448	4	.	.	PUNCT
inlawrev-29046	449	1	i	i	PRON
inlawrev-29046	449	2	d.	d.	PROPN
inlawrev-29046	449	3	157	157	NUM
inlawrev-29046	449	4	.	.	PUNCT
inlawrev-29046	450	1	i	i	PRON
inlawrev-29046	450	2	d.	d.	PROPN
inlawrev-29046	450	3	158	158	NUM
inlawrev-29046	450	4	.	.	PUNCT
inlawrev-29046	451	1	i	i	PRON
inlawrev-29046	451	2	d.	d.	PROPN
inlawrev-29046	451	3	at	at	ADP
inlawrev-29046	451	4	298	298	NUM
inlawrev-29046	451	5	.	.	PUNCT
inlawrev-29046	451	6	159	159	NUM
inlawrev-29046	451	7	.	.	PUNCT
inlawrev-29046	452	1	i	i	PRON
inlawrev-29046	452	2	d.	d.	PROPN
inlawrev-29046	452	3	at	at	ADP
inlawrev-29046	452	4	300	300	NUM
inlawrev-29046	452	5	.	.	PUNCT
inlawrev-29046	452	6	160	160	NUM
inlawrev-29046	452	7	.	.	PUNCT
inlawrev-29046	453	1	i	i	PRON
inlawrev-29046	453	2	d.	d.	PROPN
inlawrev-29046	453	3	at	at	ADP
inlawrev-29046	453	4	301	301	NUM
inlawrev-29046	453	5	.	.	PUNCT
inlawrev-29046	453	6	161	161	NUM
inlawrev-29046	453	7	.	.	PUNCT
inlawrev-29046	454	1	i	i	PRON
inlawrev-29046	454	2	d.	d.	PROPN
inlawrev-29046	454	3	162	162	NUM
inlawrev-29046	454	4	.	.	PUNCT
inlawrev-29046	455	1	i	i	PRON
inlawrev-29046	455	2	d.	d.	PROPN
inlawrev-29046	455	3	163	163	NUM
inlawrev-29046	455	4	.	.	PUNCT
inlawrev-29046	455	5	236	236	NUM
inlawrev-29046	455	6	n.e.3d	n.e.3d	NUM
inlawrev-29046	455	7	1160	1160	NUM
inlawrev-29046	455	8	(	(	PUNCT
inlawrev-29046	455	9	ind	ind	NOUN
inlawrev-29046	455	10	.	.	PUNCT
inlawrev-29046	456	1	t.c	t.c	PROPN
inlawrev-29046	456	2	.	.	PROPN
inlawrev-29046	456	3	2024	2024	NUM
inlawrev-29046	456	4	)	)	PUNCT
inlawrev-29046	456	5	(	(	PUNCT
inlawrev-29046	456	6	senior	senior	ADJ
inlawrev-29046	456	7	judge	judge	NOUN
inlawrev-29046	456	8	robb	robb	NOUN
inlawrev-29046	456	9	authored	author	VERB
inlawrev-29046	456	10	the	the	DET
inlawrev-29046	456	11	opinion	opinion	NOUN
inlawrev-29046	456	12	)	)	PUNCT
inlawrev-29046	456	13	.	.	PUNCT
inlawrev-29046	457	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	457	2	264405831_inlr-58-4_text.indd	264405831_inlr-58-4_text.indd	NUM
inlawrev-29046	457	3	264	264	NUM
inlawrev-29046	457	4	5/13/25	5/13/25	NUM
inlawrev-29046	457	5	4:51	4:51	NUM
inlawrev-29046	457	6	 	 	SPACE
inlawrev-29046	457	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	457	8	4:51	4:51	NUM
inlawrev-29046	457	9	 	 	SPACE
inlawrev-29046	457	10	pm	pm	NOUN
inlawrev-29046	457	11	2025	2025	NUM
inlawrev-29046	457	12	]	]	PUNCT
inlawrev-29046	457	13	tax	tax	NOUN
inlawrev-29046	457	14	law	law	NOUN
inlawrev-29046	457	15	941	941	NUM
inlawrev-29046	457	16	before	before	SCONJ
inlawrev-29046	457	17	the	the	DET
inlawrev-29046	457	18	tax	tax	NOUN
inlawrev-29046	457	19	court	court	NOUN
inlawrev-29046	457	20	was	be	AUX
inlawrev-29046	457	21	whether	whether	SCONJ
inlawrev-29046	457	22	a	a	DET
inlawrev-29046	457	23	person	person	NOUN
inlawrev-29046	457	24	who	who	PRON
inlawrev-29046	457	25	acquired	acquire	VERB
inlawrev-29046	457	26	real	real	ADJ
inlawrev-29046	457	27	property	property	NOUN
inlawrev-29046	457	28	through	through	ADP
inlawrev-29046	457	29	a	a	DET
inlawrev-29046	457	30	sheriff	sheriff	NOUN
inlawrev-29046	457	31	’s	’s	PART
inlawrev-29046	457	32	sale	sale	NOUN
inlawrev-29046	457	33	is	be	AUX
inlawrev-29046	457	34	entitled	entitle	VERB
inlawrev-29046	457	35	to	to	ADP
inlawrev-29046	457	36	a	a	DET
inlawrev-29046	457	37	property	property	NOUN
inlawrev-29046	457	38	tax	tax	NOUN
inlawrev-29046	457	39	refund	refund	NOUN
inlawrev-29046	457	40	resulting	result	VERB
inlawrev-29046	457	41	from	from	ADP
inlawrev-29046	457	42	a	a	DET
inlawrev-29046	457	43	retroactive	retroactive	ADJ
inlawrev-29046	457	44	reinstatement	reinstatement	NOUN
inlawrev-29046	457	45	of	of	ADP
inlawrev-29046	457	46	homestead	homestead	NOUN
inlawrev-29046	457	47	deductions	deduction	NOUN
inlawrev-29046	457	48	for	for	ADP
inlawrev-29046	457	49	taxes	taxis	NOUN
inlawrev-29046	457	50	paid	pay	VERB
inlawrev-29046	457	51	by	by	ADP
inlawrev-29046	457	52	the	the	DET
inlawrev-29046	457	53	primary	primary	ADJ
inlawrev-29046	457	54	lender	lender	NOUN
inlawrev-29046	457	55	on	on	ADP
inlawrev-29046	457	56	behalf	behalf	NOUN
inlawrev-29046	457	57	of	of	ADP
inlawrev-29046	457	58	the	the	DET
inlawrev-29046	457	59	prior	prior	ADJ
inlawrev-29046	457	60	owner	owner	NOUN
inlawrev-29046	457	61	from	from	ADP
inlawrev-29046	457	62	2014	2014	NUM
inlawrev-29046	457	63	through	through	ADP
inlawrev-29046	457	64	mid-2017	mid-2017	NOUN
inlawrev-29046	457	65	and	and	CCONJ
inlawrev-29046	457	66	by	by	ADP
inlawrev-29046	457	67	the	the	DET
inlawrev-29046	457	68	new	new	ADJ
inlawrev-29046	457	69	owner	owner	NOUN
inlawrev-29046	457	70	for	for	ADP
inlawrev-29046	457	71	the	the	DET
inlawrev-29046	457	72	remaining	remain	VERB
inlawrev-29046	457	73	2017	2017	NUM
inlawrev-29046	457	74	liability.164	liability.164	NOUN
inlawrev-29046	457	75	in	in	ADP
inlawrev-29046	457	76	1987	1987	NUM
inlawrev-29046	457	77	,	,	PUNCT
inlawrev-29046	457	78	dr	dr	PROPN
inlawrev-29046	457	79	.	.	PROPN
inlawrev-29046	457	80	paul	paul	PROPN
inlawrev-29046	457	81	terry	terry	PROPN
inlawrev-29046	457	82	batties	battie	NOUN
inlawrev-29046	457	83	bought	buy	VERB
inlawrev-29046	457	84	a	a	DET
inlawrev-29046	457	85	single	single	ADJ
inlawrev-29046	457	86	-	-	PUNCT
inlawrev-29046	457	87	family	family	NOUN
inlawrev-29046	457	88	home	home	NOUN
inlawrev-29046	457	89	in	in	ADP
inlawrev-29046	457	90	lawrence	lawrence	PROPN
inlawrev-29046	457	91	township	township	PROPN
inlawrev-29046	457	92	,	,	PUNCT
inlawrev-29046	457	93	marion	marion	PROPN
inlawrev-29046	457	94	county	county	PROPN
inlawrev-29046	457	95	,	,	PUNCT
inlawrev-29046	457	96	indiana	indiana	PROPN
inlawrev-29046	457	97	,	,	PUNCT
inlawrev-29046	457	98	and	and	CCONJ
inlawrev-29046	457	99	used	use	VERB
inlawrev-29046	457	100	it	it	PRON
inlawrev-29046	457	101	as	as	ADP
inlawrev-29046	457	102	his	his	PRON
inlawrev-29046	457	103	personal	personal	ADJ
inlawrev-29046	457	104	residence.165	residence.165	NOUN
inlawrev-29046	457	105	he	he	PRON
inlawrev-29046	457	106	received	receive	VERB
inlawrev-29046	457	107	indiana	indiana	PROPN
inlawrev-29046	457	108	’s	’s	PART
inlawrev-29046	457	109	homestead	homestead	PROPN
inlawrev-29046	457	110	deduction	deduction	NOUN
inlawrev-29046	457	111	until	until	SCONJ
inlawrev-29046	457	112	it	it	PRON
inlawrev-29046	457	113	was	be	AUX
inlawrev-29046	457	114	revoked	revoke	VERB
inlawrev-29046	457	115	in	in	ADP
inlawrev-29046	457	116	2013.166	2013.166	NUM
inlawrev-29046	457	117	before	before	ADP
inlawrev-29046	457	118	the	the	DET
inlawrev-29046	457	119	revocation	revocation	NOUN
inlawrev-29046	457	120	,	,	PUNCT
inlawrev-29046	457	121	dr	dr	PROPN
inlawrev-29046	457	122	.	.	PROPN
inlawrev-29046	457	123	batties	battie	NOUN
inlawrev-29046	457	124	took	take	VERB
inlawrev-29046	457	125	out	out	ADP
inlawrev-29046	457	126	a	a	DET
inlawrev-29046	457	127	mortgage	mortgage	NOUN
inlawrev-29046	457	128	with	with	ADP
inlawrev-29046	457	129	green	green	ADJ
inlawrev-29046	457	130	tree	tree	NOUN
inlawrev-29046	457	131	servicing	servicing	NOUN
inlawrev-29046	457	132	,	,	PUNCT
inlawrev-29046	457	133	llc	llc	PROPN
inlawrev-29046	457	134	(	(	PUNCT
inlawrev-29046	457	135	“	"	PUNCT
inlawrev-29046	457	136	green	green	ADJ
inlawrev-29046	457	137	tree	tree	NOUN
inlawrev-29046	457	138	”	"	PUNCT
inlawrev-29046	457	139	)	)	PUNCT
inlawrev-29046	457	140	,	,	PUNCT
inlawrev-29046	457	141	and	and	CCONJ
inlawrev-29046	457	142	a	a	DET
inlawrev-29046	457	143	second	second	ADJ
inlawrev-29046	457	144	mortgage	mortgage	NOUN
inlawrev-29046	457	145	with	with	ADP
inlawrev-29046	457	146	gilday	gilday	PROPN
inlawrev-29046	457	147	&	&	CCONJ
inlawrev-29046	457	148	associates	associates	PROPN
inlawrev-29046	457	149	,	,	PUNCT
inlawrev-29046	457	150	p.c	p.c	PROPN
inlawrev-29046	457	151	.	.	PROPN
inlawrev-29046	457	152	(	(	PUNCT
inlawrev-29046	457	153	“	"	PUNCT
inlawrev-29046	457	154	gilday”).167	gilday”).167	ADJ
inlawrev-29046	457	155	after	after	SCONJ
inlawrev-29046	457	156	dr	dr	PROPN
inlawrev-29046	457	157	.	.	PROPN
inlawrev-29046	457	158	batties	battie	NOUN
inlawrev-29046	457	159	defaulted	default	VERB
inlawrev-29046	457	160	on	on	ADP
inlawrev-29046	457	161	the	the	DET
inlawrev-29046	457	162	first	first	ADJ
inlawrev-29046	457	163	mortgage	mortgage	NOUN
inlawrev-29046	457	164	,	,	PUNCT
inlawrev-29046	457	165	green	green	ADJ
inlawrev-29046	457	166	tree	tree	NOUN
inlawrev-29046	457	167	paid	pay	VERB
inlawrev-29046	457	168	the	the	DET
inlawrev-29046	457	169	property	property	NOUN
inlawrev-29046	457	170	taxes	taxis	NOUN
inlawrev-29046	457	171	from	from	ADP
inlawrev-29046	457	172	2014	2014	NUM
inlawrev-29046	457	173	to	to	ADP
inlawrev-29046	457	174	2016	2016	NUM
inlawrev-29046	457	175	and	and	CCONJ
inlawrev-29046	457	176	half	half	NOUN
inlawrev-29046	457	177	of	of	ADP
inlawrev-29046	457	178	the	the	DET
inlawrev-29046	457	179	2017	2017	NUM
inlawrev-29046	457	180	taxes.168	taxes.168	NOUN
inlawrev-29046	457	181	in	in	ADP
inlawrev-29046	457	182	september	september	PROPN
inlawrev-29046	457	183	2013	2013	NUM
inlawrev-29046	457	184	,	,	PUNCT
inlawrev-29046	457	185	green	green	ADJ
inlawrev-29046	457	186	tree	tree	NOUN
inlawrev-29046	457	187	filed	file	VERB
inlawrev-29046	457	188	for	for	ADP
inlawrev-29046	457	189	foreclosure	foreclosure	NOUN
inlawrev-29046	457	190	in	in	ADP
inlawrev-29046	457	191	a	a	DET
inlawrev-29046	457	192	marion	marion	PROPN
inlawrev-29046	457	193	county	county	NOUN
inlawrev-29046	457	194	superior	superior	ADJ
inlawrev-29046	457	195	court	court	NOUN
inlawrev-29046	457	196	,	,	PUNCT
inlawrev-29046	457	197	naming	naming	PROPN
inlawrev-29046	457	198	dr	dr	PROPN
inlawrev-29046	457	199	.	.	PROPN
inlawrev-29046	457	200	batties	battie	NOUN
inlawrev-29046	457	201	,	,	PUNCT
inlawrev-29046	457	202	gilday	gilday	NOUN
inlawrev-29046	457	203	,	,	PUNCT
inlawrev-29046	457	204	and	and	CCONJ
inlawrev-29046	457	205	others	other	NOUN
inlawrev-29046	457	206	as	as	ADP
inlawrev-29046	457	207	defendants.169	defendants.169	PROPN
inlawrev-29046	457	208	gilday	gilday	NOUN
inlawrev-29046	457	209	filed	file	VERB
inlawrev-29046	457	210	a	a	DET
inlawrev-29046	457	211	counterclaim	counterclaim	NOUN
inlawrev-29046	457	212	and	and	CCONJ
inlawrev-29046	457	213	crossclaim.170	crossclaim.170	AUX
inlawrev-29046	457	214	eventually	eventually	ADV
inlawrev-29046	457	215	,	,	PUNCT
inlawrev-29046	457	216	gilday	gilday	PROPN
inlawrev-29046	457	217	and	and	CCONJ
inlawrev-29046	457	218	green	green	ADJ
inlawrev-29046	457	219	tree	tree	NOUN
inlawrev-29046	457	220	entered	enter	VERB
inlawrev-29046	457	221	into	into	ADP
inlawrev-29046	457	222	an	an	DET
inlawrev-29046	457	223	agreed	agree	VERB
inlawrev-29046	457	224	foreclosure	foreclosure	NOUN
inlawrev-29046	457	225	judgment	judgment	NOUN
inlawrev-29046	457	226	,	,	PUNCT
inlawrev-29046	457	227	which	which	PRON
inlawrev-29046	457	228	the	the	DET
inlawrev-29046	457	229	superior	superior	ADJ
inlawrev-29046	457	230	court	court	NOUN
inlawrev-29046	457	231	approved.171	approved.171	ADP
inlawrev-29046	457	232	the	the	DET
inlawrev-29046	457	233	court	court	NOUN
inlawrev-29046	457	234	also	also	ADV
inlawrev-29046	457	235	issued	issue	VERB
inlawrev-29046	457	236	a	a	DET
inlawrev-29046	457	237	separate	separate	ADJ
inlawrev-29046	457	238	foreclosure	foreclosure	NOUN
inlawrev-29046	457	239	decree	decree	NOUN
inlawrev-29046	457	240	for	for	ADP
inlawrev-29046	457	241	green	green	ADJ
inlawrev-29046	457	242	tree.172	tree.172	PROPN
inlawrev-29046	457	243	approximately	approximately	ADV
inlawrev-29046	457	244	three	three	NUM
inlawrev-29046	457	245	years	year	NOUN
inlawrev-29046	457	246	later	later	ADV
inlawrev-29046	457	247	,	,	PUNCT
inlawrev-29046	457	248	gilday	gilday	NOUN
inlawrev-29046	457	249	purchased	purchase	VERB
inlawrev-29046	457	250	the	the	DET
inlawrev-29046	457	251	property	property	NOUN
inlawrev-29046	457	252	for	for	ADP
inlawrev-29046	457	253	$	$	SYM
inlawrev-29046	457	254	375,000	375,000	NUM
inlawrev-29046	457	255	at	at	ADP
inlawrev-29046	457	256	a	a	DET
inlawrev-29046	457	257	sheriff	sheriff	NOUN
inlawrev-29046	457	258	’s	’s	PART
inlawrev-29046	457	259	sale.173	sale.173	PROPN
inlawrev-29046	457	260	the	the	DET
inlawrev-29046	457	261	marion	marion	PROPN
inlawrev-29046	457	262	county	county	PROPN
inlawrev-29046	457	263	sheriff	sheriff	NOUN
inlawrev-29046	457	264	(	(	PUNCT
inlawrev-29046	457	265	“	"	PUNCT
inlawrev-29046	457	266	sheriff	sheriff	NOUN
inlawrev-29046	457	267	”	"	PUNCT
inlawrev-29046	457	268	)	)	PUNCT
inlawrev-29046	457	269	used	use	VERB
inlawrev-29046	457	270	$	$	SYM
inlawrev-29046	457	271	280,467.86	280,467.86	NUM
inlawrev-29046	457	272	of	of	ADP
inlawrev-29046	457	273	those	those	DET
inlawrev-29046	457	274	monies	monie	NOUN
inlawrev-29046	457	275	to	to	PART
inlawrev-29046	457	276	settle	settle	VERB
inlawrev-29046	457	277	green	green	ADJ
inlawrev-29046	457	278	tree	tree	NOUN
inlawrev-29046	457	279	’s	’s	PART
inlawrev-29046	458	1	judgment.174	judgment.174	PROPN
inlawrev-29046	458	2	the	the	DET
inlawrev-29046	458	3	sheriff	sheriff	NOUN
inlawrev-29046	458	4	issued	issue	VERB
inlawrev-29046	458	5	a	a	DET
inlawrev-29046	458	6	deed	deed	NOUN
inlawrev-29046	458	7	to	to	ADP
inlawrev-29046	458	8	gilday	gilday	PROPN
inlawrev-29046	458	9	,	,	PUNCT
inlawrev-29046	458	10	and	and	CCONJ
inlawrev-29046	458	11	dr	dr	PROPN
inlawrev-29046	458	12	.	.	PROPN
inlawrev-29046	458	13	batties	battie	NOUN
inlawrev-29046	458	14	vacated	vacate	VERB
inlawrev-29046	458	15	the	the	DET
inlawrev-29046	458	16	property.175	property.175	NOUN
inlawrev-29046	458	17	gilday	gilday	NOUN
inlawrev-29046	458	18	paid	pay	VERB
inlawrev-29046	458	19	the	the	DET
inlawrev-29046	458	20	remaining	remain	VERB
inlawrev-29046	458	21	2017	2017	NUM
inlawrev-29046	458	22	tax	tax	NOUN
inlawrev-29046	458	23	liability	liability	NOUN
inlawrev-29046	458	24	and	and	CCONJ
inlawrev-29046	458	25	filed	file	VERB
inlawrev-29046	458	26	four	four	NUM
inlawrev-29046	458	27	appeals	appeal	NOUN
inlawrev-29046	458	28	with	with	ADP
inlawrev-29046	458	29	the	the	DET
inlawrev-29046	458	30	marion	marion	PROPN
inlawrev-29046	458	31	county	county	PROPN
inlawrev-29046	458	32	ptaboa	ptaboa	NOUN
inlawrev-29046	458	33	to	to	PART
inlawrev-29046	458	34	correct	correct	VERB
inlawrev-29046	458	35	deduction	deduction	NOUN
inlawrev-29046	458	36	errors	error	NOUN
inlawrev-29046	458	37	from	from	ADP
inlawrev-29046	458	38	2014	2014	NUM
inlawrev-29046	458	39	to	to	ADP
inlawrev-29046	458	40	2017.176	2017.176	PROPN
inlawrev-29046	458	41	gilday	gilday	NOUN
inlawrev-29046	458	42	argued	argue	VERB
inlawrev-29046	458	43	that	that	SCONJ
inlawrev-29046	458	44	the	the	DET
inlawrev-29046	458	45	homestead	homestead	NOUN
inlawrev-29046	458	46	deductions	deduction	NOUN
inlawrev-29046	458	47	were	be	AUX
inlawrev-29046	458	48	wrongly	wrongly	ADV
inlawrev-29046	458	49	removed	remove	VERB
inlawrev-29046	458	50	,	,	PUNCT
inlawrev-29046	458	51	resulting	result	VERB
inlawrev-29046	458	52	in	in	ADP
inlawrev-29046	458	53	overpaid	overpay	VERB
inlawrev-29046	458	54	property	property	NOUN
inlawrev-29046	458	55	taxes	taxis	NOUN
inlawrev-29046	458	56	,	,	PUNCT
inlawrev-29046	458	57	and	and	CCONJ
inlawrev-29046	458	58	claimed	claim	VERB
inlawrev-29046	458	59	entitlement	entitlement	NOUN
inlawrev-29046	458	60	to	to	ADP
inlawrev-29046	458	61	a	a	DET
inlawrev-29046	458	62	refund	refund	NOUN
inlawrev-29046	458	63	for	for	ADP
inlawrev-29046	458	64	taxes	taxis	NOUN
inlawrev-29046	458	65	paid	pay	VERB
inlawrev-29046	458	66	directly	directly	ADV
inlawrev-29046	458	67	and	and	CCONJ
inlawrev-29046	458	68	indirectly	indirectly	ADV
inlawrev-29046	458	69	through	through	ADP
inlawrev-29046	458	70	the	the	DET
inlawrev-29046	458	71	sheriff	sheriff	NOUN
inlawrev-29046	458	72	’s	’	VERB
inlawrev-29046	458	73	sale.177	sale.177	PROPN
inlawrev-29046	459	1	the	the	DET
inlawrev-29046	459	2	ptaboa	ptaboa	NOUN
inlawrev-29046	459	3	denied	deny	VERB
inlawrev-29046	459	4	the	the	DET
inlawrev-29046	459	5	appeals	appeal	NOUN
inlawrev-29046	459	6	,	,	PUNCT
inlawrev-29046	459	7	stating	state	VERB
inlawrev-29046	459	8	that	that	SCONJ
inlawrev-29046	459	9	,	,	PUNCT
inlawrev-29046	459	10	as	as	ADP
inlawrev-29046	459	11	the	the	DET
inlawrev-29046	459	12	new	new	ADJ
inlawrev-29046	459	13	owner	owner	NOUN
inlawrev-29046	459	14	,	,	PUNCT
inlawrev-29046	459	15	gilday	gilday	PROPN
inlawrev-29046	459	16	could	could	AUX
inlawrev-29046	459	17	not	not	PART
inlawrev-29046	459	18	retroactively	retroactively	ADV
inlawrev-29046	459	19	claim	claim	VERB
inlawrev-29046	459	20	an	an	DET
inlawrev-29046	459	21	inactive	inactive	ADJ
inlawrev-29046	459	22	deduction.178	deduction.178	NOUN
inlawrev-29046	459	23	gilday	gilday	NOUN
inlawrev-29046	459	24	appealed	appeal	VERB
inlawrev-29046	459	25	to	to	ADP
inlawrev-29046	459	26	the	the	DET
inlawrev-29046	459	27	ibtr	ibtr	NOUN
inlawrev-29046	459	28	,	,	PUNCT
inlawrev-29046	459	29	which	which	PRON
inlawrev-29046	459	30	dismissed	dismiss	VERB
inlawrev-29046	459	31	the	the	DET
inlawrev-29046	459	32	case	case	NOUN
inlawrev-29046	459	33	for	for	ADP
inlawrev-29046	459	34	lack	lack	NOUN
inlawrev-29046	459	35	of	of	ADP
inlawrev-29046	459	36	standing.179	standing.179	PROPN
inlawrev-29046	459	37	gilday	gilday	NOUN
inlawrev-29046	459	38	appealed	appeal	VERB
inlawrev-29046	459	39	this	this	DET
inlawrev-29046	459	40	decision	decision	NOUN
inlawrev-29046	459	41	to	to	ADP
inlawrev-29046	459	42	the	the	DET
inlawrev-29046	459	43	indiana	indiana	PROPN
inlawrev-29046	459	44	tax	tax	PROPN
inlawrev-29046	459	45	court	court	NOUN
inlawrev-29046	459	46	,	,	PUNCT
inlawrev-29046	459	47	—	—	PUNCT
inlawrev-29046	459	48	—	—	PUNCT
inlawrev-29046	459	49	—	—	PUNCT
inlawrev-29046	459	50	—	—	PUNCT
inlawrev-29046	459	51	—	—	PUNCT
inlawrev-29046	459	52	—	—	PUNCT
inlawrev-29046	459	53	—	—	PUNCT
inlawrev-29046	459	54	—	—	PUNCT
inlawrev-29046	459	55	—	—	PUNCT
inlawrev-29046	459	56	—	—	PUNCT
inlawrev-29046	459	57	—	—	PUNCT
inlawrev-29046	459	58	—	—	PUNCT
inlawrev-29046	459	59	—	—	PUNCT
inlawrev-29046	459	60	—	—	PUNCT
inlawrev-29046	459	61	—	—	PUNCT
inlawrev-29046	459	62	—	—	PUNCT
inlawrev-29046	459	63	—	—	PUNCT
inlawrev-29046	459	64	—	—	PUNCT
inlawrev-29046	459	65	—	—	PUNCT
inlawrev-29046	459	66	—	—	PUNCT
inlawrev-29046	459	67	—	—	PUNCT
inlawrev-29046	459	68	—	—	PUNCT
inlawrev-29046	459	69	—	—	PUNCT
inlawrev-29046	459	70	—	—	PUNCT
inlawrev-29046	459	71	—	—	PUNCT
inlawrev-29046	459	72	—	—	PUNCT
inlawrev-29046	459	73	—	—	PUNCT
inlawrev-29046	459	74	—	—	PUNCT
inlawrev-29046	459	75	—	—	PUNCT
inlawrev-29046	459	76	164	164	NUM
inlawrev-29046	459	77	.	.	PUNCT
inlawrev-29046	460	1	i	i	PRON
inlawrev-29046	460	2	d.	d.	PROPN
inlawrev-29046	460	3	165	165	NUM
inlawrev-29046	460	4	.	.	PUNCT
inlawrev-29046	461	1	i	i	PRON
inlawrev-29046	461	2	d.	d.	PROPN
inlawrev-29046	461	3	at	at	ADP
inlawrev-29046	461	4	1162	1162	NUM
inlawrev-29046	461	5	.	.	PUNCT
inlawrev-29046	462	1	166	166	NUM
inlawrev-29046	462	2	.	.	PUNCT
inlawrev-29046	463	1	i	i	PRON
inlawrev-29046	463	2	d.	d.	PROPN
inlawrev-29046	463	3	167	167	NUM
inlawrev-29046	463	4	.	.	PUNCT
inlawrev-29046	464	1	i	i	PRON
inlawrev-29046	464	2	d.	d.	PROPN
inlawrev-29046	464	3	168	168	NUM
inlawrev-29046	464	4	.	.	PUNCT
inlawrev-29046	465	1	i	i	PRON
inlawrev-29046	465	2	d.	d.	PROPN
inlawrev-29046	465	3	at	at	ADP
inlawrev-29046	465	4	1163	1163	NUM
inlawrev-29046	465	5	.	.	PUNCT
inlawrev-29046	466	1	169	169	NUM
inlawrev-29046	466	2	.	.	PUNCT
inlawrev-29046	467	1	i	i	PRON
inlawrev-29046	467	2	d.	d.	PROPN
inlawrev-29046	467	3	170	170	NUM
inlawrev-29046	467	4	.	.	PUNCT
inlawrev-29046	468	1	i	i	PRON
inlawrev-29046	468	2	d.	d.	PROPN
inlawrev-29046	468	3	171	171	NUM
inlawrev-29046	468	4	.	.	PUNCT
inlawrev-29046	469	1	i	i	PRON
inlawrev-29046	469	2	d.	d.	PROPN
inlawrev-29046	469	3	172	172	NUM
inlawrev-29046	469	4	.	.	PUNCT
inlawrev-29046	470	1	i	i	PRON
inlawrev-29046	470	2	d.	d.	PROPN
inlawrev-29046	470	3	173	173	NUM
inlawrev-29046	470	4	.	.	PUNCT
inlawrev-29046	471	1	i	i	PRON
inlawrev-29046	471	2	d.	d.	PROPN
inlawrev-29046	471	3	174	174	NUM
inlawrev-29046	471	4	.	.	PUNCT
inlawrev-29046	472	1	i	i	PRON
inlawrev-29046	472	2	d.	d.	PROPN
inlawrev-29046	472	3	175	175	NUM
inlawrev-29046	472	4	.	.	PUNCT
inlawrev-29046	473	1	i	i	PRON
inlawrev-29046	473	2	d.	d.	PROPN
inlawrev-29046	473	3	176	176	NUM
inlawrev-29046	473	4	.	.	PUNCT
inlawrev-29046	474	1	i	i	PRON
inlawrev-29046	474	2	d.	d.	PROPN
inlawrev-29046	474	3	177	177	NUM
inlawrev-29046	474	4	.	.	PUNCT
inlawrev-29046	475	1	i	i	PRON
inlawrev-29046	475	2	d.	d.	PROPN
inlawrev-29046	475	3	178	178	NUM
inlawrev-29046	475	4	.	.	PUNCT
inlawrev-29046	476	1	i	i	PRON
inlawrev-29046	476	2	d.	d.	PROPN
inlawrev-29046	476	3	179	179	NUM
inlawrev-29046	476	4	.	.	PUNCT
inlawrev-29046	477	1	i	i	PRON
inlawrev-29046	477	2	d.	d.	PROPN
inlawrev-29046	477	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	477	4	265405831_inlr-58-4_text.indd	265405831_inlr-58-4_text.indd	NUM
inlawrev-29046	478	1	265	265	NUM
inlawrev-29046	478	2	5/13/25	5/13/25	NUM
inlawrev-29046	478	3	4:51	4:51	NUM
inlawrev-29046	478	4	 	 	SPACE
inlawrev-29046	478	5	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	478	6	4:51	4:51	NUM
inlawrev-29046	478	7	 	 	SPACE
inlawrev-29046	478	8	pm	pm	NOUN
inlawrev-29046	478	9	indiana	indiana	PROPN
inlawrev-29046	478	10	law	law	PROPN
inlawrev-29046	478	11	review	review	NOUN
inlawrev-29046	479	1	[	[	X
inlawrev-29046	479	2	vol	vol	NOUN
inlawrev-29046	479	3	.	.	PUNCT
inlawrev-29046	479	4	58:923	58:923	NUM
inlawrev-29046	479	5	942	942	NUM
inlawrev-29046	479	6	which	which	PRON
inlawrev-29046	479	7	found	find	VERB
inlawrev-29046	479	8	the	the	DET
inlawrev-29046	479	9	dismissal	dismissal	NOUN
inlawrev-29046	479	10	improper	improper	NOUN
inlawrev-29046	479	11	and	and	CCONJ
inlawrev-29046	479	12	remanded	remand	VERB
inlawrev-29046	479	13	the	the	DET
inlawrev-29046	479	14	case.180	case.180	NOUN
inlawrev-29046	479	15	on	on	ADP
inlawrev-29046	479	16	remand	remand	NOUN
inlawrev-29046	479	17	,	,	PUNCT
inlawrev-29046	479	18	though	though	SCONJ
inlawrev-29046	479	19	the	the	DET
inlawrev-29046	479	20	ibtr	ibtr	VERB
inlawrev-29046	479	21	held	hold	VERB
inlawrev-29046	479	22	a	a	DET
inlawrev-29046	479	23	hearing	hearing	NOUN
inlawrev-29046	479	24	,	,	PUNCT
inlawrev-29046	479	25	it	it	PRON
inlawrev-29046	479	26	failed	fail	VERB
inlawrev-29046	479	27	to	to	PART
inlawrev-29046	479	28	issue	issue	VERB
inlawrev-29046	479	29	a	a	DET
inlawrev-29046	479	30	final	final	ADJ
inlawrev-29046	479	31	determination	determination	NOUN
inlawrev-29046	479	32	within	within	ADP
inlawrev-29046	479	33	90	90	NUM
inlawrev-29046	479	34	days,181	days,181	NOUN
inlawrev-29046	479	35	leading	lead	VERB
inlawrev-29046	479	36	gilday	gilday	NOUN
inlawrev-29046	479	37	to	to	PART
inlawrev-29046	479	38	file	file	VERB
inlawrev-29046	479	39	a	a	DET
inlawrev-29046	479	40	second	second	ADJ
inlawrev-29046	479	41	appeal	appeal	NOUN
inlawrev-29046	479	42	and	and	CCONJ
inlawrev-29046	479	43	a	a	DET
inlawrev-29046	479	44	motion	motion	NOUN
inlawrev-29046	479	45	for	for	ADP
inlawrev-29046	479	46	summary	summary	NOUN
inlawrev-29046	479	47	judgment	judgment	NOUN
inlawrev-29046	479	48	with	with	ADP
inlawrev-29046	479	49	the	the	DET
inlawrev-29046	479	50	tax	tax	NOUN
inlawrev-29046	479	51	court.182	court.182	NOUN
inlawrev-29046	479	52	the	the	DET
inlawrev-29046	479	53	first	first	ADJ
inlawrev-29046	479	54	question	question	NOUN
inlawrev-29046	479	55	the	the	DET
inlawrev-29046	479	56	tax	tax	NOUN
inlawrev-29046	479	57	court	court	NOUN
inlawrev-29046	479	58	resolved	resolve	VERB
inlawrev-29046	479	59	was	be	AUX
inlawrev-29046	479	60	whether	whether	SCONJ
inlawrev-29046	479	61	gilday	gilday	PROPN
inlawrev-29046	479	62	qualified	qualified	ADJ
inlawrev-29046	479	63	as	as	ADP
inlawrev-29046	479	64	a	a	DET
inlawrev-29046	479	65	taxpayer	taxpayer	NOUN
inlawrev-29046	479	66	with	with	ADP
inlawrev-29046	479	67	the	the	DET
inlawrev-29046	479	68	necessary	necessary	ADJ
inlawrev-29046	479	69	standing	standing	NOUN
inlawrev-29046	479	70	to	to	PART
inlawrev-29046	479	71	seek	seek	VERB
inlawrev-29046	479	72	refunds	refund	NOUN
inlawrev-29046	479	73	under	under	ADP
inlawrev-29046	479	74	the	the	DET
inlawrev-29046	479	75	administrative	administrative	ADJ
inlawrev-29046	479	76	tax	tax	NOUN
inlawrev-29046	479	77	appeals	appeal	NOUN
inlawrev-29046	479	78	process	process	NOUN
inlawrev-29046	479	79	for	for	ADP
inlawrev-29046	479	80	2017	2017	NUM
inlawrev-29046	479	81	taxes	taxis	NOUN
inlawrev-29046	479	82	it	it	PRON
inlawrev-29046	479	83	paid	pay	VERB
inlawrev-29046	479	84	directly	directly	ADV
inlawrev-29046	479	85	and	and	CCONJ
inlawrev-29046	479	86	those	those	DET
inlawrev-29046	479	87	2014	2014	NUM
inlawrev-29046	479	88	to	to	PART
inlawrev-29046	479	89	mid-2017	mid-2017	VERB
inlawrev-29046	479	90	taxes	taxis	NOUN
inlawrev-29046	479	91	paid	pay	VERB
inlawrev-29046	479	92	by	by	ADP
inlawrev-29046	479	93	the	the	DET
inlawrev-29046	479	94	primary	primary	ADJ
inlawrev-29046	479	95	lender	lender	NOUN
inlawrev-29046	479	96	,	,	PUNCT
inlawrev-29046	479	97	green	green	ADJ
inlawrev-29046	479	98	tree	tree	NOUN
inlawrev-29046	479	99	,	,	PUNCT
inlawrev-29046	479	100	on	on	ADP
inlawrev-29046	479	101	dr	dr	PROPN
inlawrev-29046	479	102	.	.	PROPN
inlawrev-29046	479	103	batties	batties	PROPN
inlawrev-29046	479	104	’	'	PUNCT
inlawrev-29046	479	105	behalf.183	behalf.183	PROPN
inlawrev-29046	479	106	indiana	indiana	PROPN
inlawrev-29046	479	107	’s	’s	PROPN
inlawrev-29046	479	108	administrative	administrative	PROPN
inlawrev-29046	479	109	tax	tax	NOUN
inlawrev-29046	479	110	appeals	appeal	NOUN
inlawrev-29046	479	111	process	process	NOUN
inlawrev-29046	479	112	allows	allow	VERB
inlawrev-29046	479	113	taxpayers	taxpayer	NOUN
inlawrev-29046	479	114	to	to	PART
inlawrev-29046	479	115	contest	contest	VERB
inlawrev-29046	479	116	certain	certain	ADJ
inlawrev-29046	479	117	property	property	NOUN
inlawrev-29046	479	118	tax	tax	NOUN
inlawrev-29046	479	119	assessment	assessment	NOUN
inlawrev-29046	479	120	errors	error	NOUN
inlawrev-29046	479	121	but	but	CCONJ
inlawrev-29046	479	122	does	do	AUX
inlawrev-29046	479	123	not	not	PART
inlawrev-29046	479	124	clearly	clearly	ADV
inlawrev-29046	479	125	define	define	VERB
inlawrev-29046	479	126	“	"	PUNCT
inlawrev-29046	479	127	taxpayer	taxpayer	NOUN
inlawrev-29046	479	128	.	.	PUNCT
inlawrev-29046	479	129	”184	”184	NOUN
inlawrev-29046	480	1	the	the	DET
inlawrev-29046	480	2	tax	tax	NOUN
inlawrev-29046	480	3	court	court	NOUN
inlawrev-29046	480	4	had	have	AUX
inlawrev-29046	480	5	previously	previously	ADV
inlawrev-29046	480	6	defined	define	VERB
inlawrev-29046	480	7	“	"	PUNCT
inlawrev-29046	480	8	taxpayer	taxpayer	NOUN
inlawrev-29046	480	9	”	"	PUNCT
inlawrev-29046	480	10	as	as	ADP
inlawrev-29046	480	11	“	"	PUNCT
inlawrev-29046	480	12	a	a	DET
inlawrev-29046	480	13	person	person	NOUN
inlawrev-29046	480	14	who	who	PRON
inlawrev-29046	480	15	is	be	AUX
inlawrev-29046	480	16	subject	subject	ADJ
inlawrev-29046	480	17	to	to	ADP
inlawrev-29046	480	18	,	,	PUNCT
inlawrev-29046	480	19	or	or	CCONJ
inlawrev-29046	480	20	liable	liable	ADJ
inlawrev-29046	480	21	to	to	PART
inlawrev-29046	480	22	pay	pay	VERB
inlawrev-29046	480	23	,	,	PUNCT
inlawrev-29046	480	24	real	real	ADJ
inlawrev-29046	480	25	property	property	NOUN
inlawrev-29046	480	26	tax	tax	NOUN
inlawrev-29046	480	27	,	,	PUNCT
inlawrev-29046	480	28	under	under	ADP
inlawrev-29046	480	29	indiana	indiana	PROPN
inlawrev-29046	480	30	code	code	PROPN
inlawrev-29046	480	31	section	section	NOUN
inlawrev-29046	480	32	6	6	NUM
inlawrev-29046	480	33	-	-	SYM
inlawrev-29046	480	34	1.1	1.1	NUM
inlawrev-29046	480	35	-	-	PUNCT
inlawrev-29046	480	36	2	2	NUM
inlawrev-29046	480	37	-	-	SYM
inlawrev-29046	480	38	4.”185	4.”185	NUM
inlawrev-29046	480	39	it	it	PRON
inlawrev-29046	480	40	explained	explain	VERB
inlawrev-29046	480	41	that	that	SCONJ
inlawrev-29046	480	42	its	its	PRON
inlawrev-29046	480	43	foundational	foundational	ADJ
inlawrev-29046	480	44	definition	definition	NOUN
inlawrev-29046	480	45	of	of	ADP
inlawrev-29046	480	46	“	"	PUNCT
inlawrev-29046	480	47	taxpayer	taxpayer	NOUN
inlawrev-29046	480	48	”	"	PUNCT
inlawrev-29046	480	49	established	establish	VERB
inlawrev-29046	480	50	an	an	DET
inlawrev-29046	480	51	entity	entity	NOUN
inlawrev-29046	480	52	’s	’s	PART
inlawrev-29046	480	53	tax	tax	NOUN
inlawrev-29046	480	54	liability	liability	NOUN
inlawrev-29046	480	55	for	for	ADP
inlawrev-29046	480	56	real	real	ADJ
inlawrev-29046	480	57	property	property	NOUN
inlawrev-29046	480	58	taxes.186	taxes.186	VERB
inlawrev-29046	480	59	consequently	consequently	ADV
inlawrev-29046	480	60	,	,	PUNCT
inlawrev-29046	480	61	an	an	DET
inlawrev-29046	480	62	entity	entity	NOUN
inlawrev-29046	480	63	’s	’s	PART
inlawrev-29046	480	64	status	status	NOUN
inlawrev-29046	480	65	as	as	ADP
inlawrev-29046	480	66	a	a	DET
inlawrev-29046	480	67	taxpayer	taxpayer	NOUN
inlawrev-29046	480	68	depended	depend	VERB
inlawrev-29046	480	69	on	on	ADP
inlawrev-29046	480	70	either	either	PRON
inlawrev-29046	480	71	property	property	NOUN
inlawrev-29046	480	72	ownership	ownership	NOUN
inlawrev-29046	480	73	or	or	CCONJ
inlawrev-29046	480	74	a	a	DET
inlawrev-29046	480	75	contractual	contractual	ADJ
inlawrev-29046	480	76	obligation	obligation	NOUN
inlawrev-29046	480	77	to	to	PART
inlawrev-29046	480	78	pay	pay	VERB
inlawrev-29046	480	79	the	the	DET
inlawrev-29046	480	80	taxes.187	taxes.187	NOUN
inlawrev-29046	480	81	when	when	SCONJ
inlawrev-29046	480	82	gilday	gilday	PROPN
inlawrev-29046	480	83	acquired	acquire	VERB
inlawrev-29046	480	84	the	the	DET
inlawrev-29046	480	85	property	property	NOUN
inlawrev-29046	480	86	and	and	CCONJ
inlawrev-29046	480	87	the	the	DET
inlawrev-29046	480	88	associated	associated	ADJ
inlawrev-29046	480	89	fiscal	fiscal	ADJ
inlawrev-29046	480	90	responsibilities	responsibility	NOUN
inlawrev-29046	480	91	in	in	ADP
inlawrev-29046	480	92	july	july	PROPN
inlawrev-29046	480	93	2018	2018	NUM
inlawrev-29046	480	94	,	,	PUNCT
inlawrev-29046	480	95	it	it	PRON
inlawrev-29046	480	96	assumed	assume	VERB
inlawrev-29046	480	97	responsibility	responsibility	NOUN
inlawrev-29046	480	98	for	for	ADP
inlawrev-29046	480	99	previously	previously	ADV
inlawrev-29046	480	100	assessed	assess	VERB
inlawrev-29046	480	101	yet	yet	ADV
inlawrev-29046	480	102	unpaid	unpaid	ADJ
inlawrev-29046	480	103	taxes	taxis	NOUN
inlawrev-29046	480	104	from	from	ADP
inlawrev-29046	480	105	earlier	early	ADJ
inlawrev-29046	480	106	periods.188	periods.188	NOUN
inlawrev-29046	480	107	accordingly	accordingly	ADV
inlawrev-29046	480	108	,	,	PUNCT
inlawrev-29046	480	109	the	the	DET
inlawrev-29046	480	110	court	court	NOUN
inlawrev-29046	480	111	concluded	conclude	VERB
inlawrev-29046	480	112	that	that	SCONJ
inlawrev-29046	480	113	gilday	gilday	PROPN
inlawrev-29046	480	114	was	be	AUX
inlawrev-29046	480	115	a	a	DET
inlawrev-29046	480	116	“	"	PUNCT
inlawrev-29046	480	117	taxpayer	taxpayer	NOUN
inlawrev-29046	480	118	”	"	PUNCT
inlawrev-29046	480	119	with	with	ADP
inlawrev-29046	480	120	standing	stand	VERB
inlawrev-29046	480	121	to	to	PART
inlawrev-29046	480	122	claim	claim	VERB
inlawrev-29046	480	123	refunds	refund	NOUN
inlawrev-29046	480	124	for	for	ADP
inlawrev-29046	480	125	the	the	DET
inlawrev-29046	480	126	2017	2017	NUM
inlawrev-29046	480	127	tax	tax	NOUN
inlawrev-29046	480	128	liabilities	liability	NOUN
inlawrev-29046	480	129	it	it	PRON
inlawrev-29046	480	130	directly	directly	ADV
inlawrev-29046	480	131	paid.189	paid.189	VERB
inlawrev-29046	480	132	the	the	DET
inlawrev-29046	480	133	tax	tax	NOUN
inlawrev-29046	480	134	court	court	NOUN
inlawrev-29046	480	135	next	next	ADV
inlawrev-29046	480	136	considered	consider	VERB
inlawrev-29046	480	137	the	the	DET
inlawrev-29046	480	138	assessment	assessment	NOUN
inlawrev-29046	480	139	period	period	NOUN
inlawrev-29046	480	140	from	from	ADP
inlawrev-29046	480	141	2014	2014	NUM
inlawrev-29046	480	142	to	to	ADP
inlawrev-29046	480	143	mid2017.190	mid2017.190	PROPN
inlawrev-29046	480	144	during	during	ADP
inlawrev-29046	480	145	this	this	DET
inlawrev-29046	480	146	period	period	NOUN
inlawrev-29046	480	147	,	,	PUNCT
inlawrev-29046	480	148	green	green	ADJ
inlawrev-29046	480	149	tree	tree	NOUN
inlawrev-29046	480	150	paid	pay	VERB
inlawrev-29046	480	151	the	the	DET
inlawrev-29046	480	152	property	property	NOUN
inlawrev-29046	480	153	taxes	taxis	NOUN
inlawrev-29046	480	154	on	on	ADP
inlawrev-29046	480	155	behalf	behalf	NOUN
inlawrev-29046	480	156	of	of	ADP
inlawrev-29046	480	157	dr	dr	PROPN
inlawrev-29046	480	158	.	.	PROPN
inlawrev-29046	480	159	batties	battie	NOUN
inlawrev-29046	480	160	,	,	PUNCT
inlawrev-29046	480	161	thereby	thereby	ADV
inlawrev-29046	480	162	fulfilling	fulfil	VERB
inlawrev-29046	480	163	its	its	PRON
inlawrev-29046	480	164	contractual	contractual	ADJ
inlawrev-29046	480	165	obligation	obligation	NOUN
inlawrev-29046	480	166	and	and	CCONJ
inlawrev-29046	480	167	establishing	establish	VERB
inlawrev-29046	480	168	itself	itself	PRON
inlawrev-29046	480	169	as	as	ADP
inlawrev-29046	480	170	the	the	DET
inlawrev-29046	480	171	taxpayer	taxpayer	NOUN
inlawrev-29046	480	172	for	for	ADP
inlawrev-29046	480	173	that	that	PRON
inlawrev-29046	480	174	period.191	period.191	ADP
inlawrev-29046	480	175	the	the	DET
inlawrev-29046	480	176	question	question	NOUN
inlawrev-29046	480	177	before	before	SCONJ
inlawrev-29046	480	178	the	the	DET
inlawrev-29046	480	179	tax	tax	NOUN
inlawrev-29046	480	180	court	court	NOUN
inlawrev-29046	480	181	regarding	regard	VERB
inlawrev-29046	480	182	this	this	DET
inlawrev-29046	480	183	period	period	NOUN
inlawrev-29046	480	184	was	be	AUX
inlawrev-29046	480	185	whether	whether	SCONJ
inlawrev-29046	480	186	gilday	gilday	PROPN
inlawrev-29046	480	187	acquired	acquire	VERB
inlawrev-29046	480	188	“	"	PUNCT
inlawrev-29046	480	189	taxpayer	taxpayer	NOUN
inlawrev-29046	480	190	”	"	PUNCT
inlawrev-29046	480	191	status	status	NOUN
inlawrev-29046	480	192	for	for	ADP
inlawrev-29046	480	193	the	the	DET
inlawrev-29046	480	194	same	same	ADJ
inlawrev-29046	480	195	period	period	NOUN
inlawrev-29046	480	196	through	through	ADP
inlawrev-29046	480	197	the	the	DET
inlawrev-29046	480	198	rights	right	NOUN
inlawrev-29046	480	199	transferred	transfer	VERB
inlawrev-29046	480	200	to	to	ADP
inlawrev-29046	480	201	him	he	PRON
inlawrev-29046	480	202	via	via	ADP
inlawrev-29046	480	203	either	either	CCONJ
inlawrev-29046	480	204	the	the	DET
inlawrev-29046	480	205	agreed	agree	VERB
inlawrev-29046	480	206	foreclosure	foreclosure	NOUN
inlawrev-29046	480	207	judgment	judgment	NOUN
inlawrev-29046	480	208	or	or	CCONJ
inlawrev-29046	480	209	the	the	DET
inlawrev-29046	480	210	sheriff	sheriff	NOUN
inlawrev-29046	480	211	’s	’s	PART
inlawrev-29046	480	212	deed.192	deed.192	VERB
inlawrev-29046	480	213	the	the	DET
inlawrev-29046	480	214	court	court	NOUN
inlawrev-29046	480	215	determined	determine	VERB
inlawrev-29046	480	216	that	that	SCONJ
inlawrev-29046	480	217	gilday	gilday	PROPN
inlawrev-29046	480	218	was	be	AUX
inlawrev-29046	480	219	not	not	PART
inlawrev-29046	480	220	a	a	DET
inlawrev-29046	480	221	taxpayer	taxpayer	NOUN
inlawrev-29046	480	222	for	for	ADP
inlawrev-29046	480	223	this	this	DET
inlawrev-29046	480	224	period.193	period.193	NOUN
inlawrev-29046	480	225	first	first	ADV
inlawrev-29046	480	226	,	,	PUNCT
inlawrev-29046	480	227	the	the	DET
inlawrev-29046	480	228	court	court	NOUN
inlawrev-29046	480	229	concluded	conclude	VERB
inlawrev-29046	480	230	that	that	SCONJ
inlawrev-29046	480	231	neither	neither	CCONJ
inlawrev-29046	480	232	the	the	DET
inlawrev-29046	480	233	agreed	agree	VERB
inlawrev-29046	480	234	foreclosure	foreclosure	NOUN
inlawrev-29046	480	235	judgment	judgment	NOUN
inlawrev-29046	480	236	nor	nor	CCONJ
inlawrev-29046	480	237	green	green	ADJ
inlawrev-29046	480	238	tree	tree	NOUN
inlawrev-29046	480	239	’s	’s	PART
inlawrev-29046	480	240	separate	separate	ADJ
inlawrev-29046	480	241	foreclosure	foreclosure	NOUN
inlawrev-29046	480	242	decree	decree	NOUN
inlawrev-29046	480	243	included	include	VERB
inlawrev-29046	480	244	any	any	DET
inlawrev-29046	480	245	contractual	contractual	ADJ
inlawrev-29046	480	246	—	—	PUNCT
inlawrev-29046	480	247	—	—	PUNCT
inlawrev-29046	480	248	—	—	PUNCT
inlawrev-29046	480	249	—	—	PUNCT
inlawrev-29046	480	250	—	—	PUNCT
inlawrev-29046	480	251	—	—	PUNCT
inlawrev-29046	480	252	—	—	PUNCT
inlawrev-29046	480	253	—	—	PUNCT
inlawrev-29046	480	254	—	—	PUNCT
inlawrev-29046	480	255	—	—	PUNCT
inlawrev-29046	480	256	—	—	PUNCT
inlawrev-29046	480	257	—	—	PUNCT
inlawrev-29046	480	258	—	—	PUNCT
inlawrev-29046	480	259	—	—	PUNCT
inlawrev-29046	480	260	—	—	PUNCT
inlawrev-29046	480	261	—	—	PUNCT
inlawrev-29046	480	262	—	—	PUNCT
inlawrev-29046	480	263	—	—	PUNCT
inlawrev-29046	480	264	—	—	PUNCT
inlawrev-29046	480	265	—	—	PUNCT
inlawrev-29046	480	266	—	—	PUNCT
inlawrev-29046	480	267	—	—	PUNCT
inlawrev-29046	480	268	—	—	PUNCT
inlawrev-29046	480	269	—	—	PUNCT
inlawrev-29046	480	270	—	—	PUNCT
inlawrev-29046	480	271	—	—	PUNCT
inlawrev-29046	480	272	—	—	PUNCT
inlawrev-29046	480	273	—	—	PUNCT
inlawrev-29046	480	274	—	—	PUNCT
inlawrev-29046	480	275	180	180	NUM
inlawrev-29046	480	276	.	.	PUNCT
inlawrev-29046	481	1	i	i	PRON
inlawrev-29046	481	2	d.	d.	PROPN
inlawrev-29046	481	3	(	(	PUNCT
inlawrev-29046	481	4	citing	cite	VERB
inlawrev-29046	481	5	gilday	gilday	PROPN
inlawrev-29046	481	6	&	&	CCONJ
inlawrev-29046	481	7	assocs	assocs	PROPN
inlawrev-29046	481	8	.	.	PROPN
inlawrev-29046	481	9	,	,	PUNCT
inlawrev-29046	481	10	p.c	p.c	PROPN
inlawrev-29046	481	11	.	.	PROPN
inlawrev-29046	481	12	v.	v.	PROPN
inlawrev-29046	481	13	marion	marion	PROPN
inlawrev-29046	481	14	cty	cty	PROPN
inlawrev-29046	481	15	.	.	PROPN
inlawrev-29046	481	16	assessor	assessor	PROPN
inlawrev-29046	481	17	,	,	PUNCT
inlawrev-29046	481	18	176	176	NUM
inlawrev-29046	481	19	n.e.3d	n.e.3d	NUM
inlawrev-29046	481	20	1000	1000	NUM
inlawrev-29046	481	21	,	,	PUNCT
inlawrev-29046	481	22	1004–06	1004–06	NUM
inlawrev-29046	481	23	(	(	PUNCT
inlawrev-29046	481	24	ind	ind	NOUN
inlawrev-29046	481	25	.	.	PUNCT
inlawrev-29046	482	1	t.c	t.c	PROPN
inlawrev-29046	482	2	.	.	PROPN
inlawrev-29046	482	3	2021	2021	NUM
inlawrev-29046	482	4	)	)	PUNCT
inlawrev-29046	482	5	)	)	PUNCT
inlawrev-29046	482	6	.	.	PUNCT
inlawrev-29046	483	1	181	181	NUM
inlawrev-29046	483	2	.	.	PUNCT
inlawrev-29046	484	1	i	i	PRON
inlawrev-29046	484	2	d.	d.	PROPN
inlawrev-29046	484	3	(	(	PUNCT
inlawrev-29046	484	4	citing	cite	VERB
inlawrev-29046	484	5	ind	ind	NOUN
inlawrev-29046	484	6	.	.	PUNCT
inlawrev-29046	485	1	code	code	PROPN
inlawrev-29046	485	2	§	§	PROPN
inlawrev-29046	485	3	6	6	NUM
inlawrev-29046	485	4	-	-	SYM
inlawrev-29046	485	5	1.1	1.1	NUM
inlawrev-29046	485	6	-	-	PUNCT
inlawrev-29046	485	7	15	15	NUM
inlawrev-29046	485	8	-	-	SYM
inlawrev-29046	485	9	4(f	4(f	NUM
inlawrev-29046	485	10	)	)	PUNCT
inlawrev-29046	485	11	(	(	PUNCT
inlawrev-29046	485	12	2022	2022	NUM
inlawrev-29046	485	13	)	)	PUNCT
inlawrev-29046	485	14	(	(	PUNCT
inlawrev-29046	485	15	providing	provide	VERB
inlawrev-29046	485	16	that	that	SCONJ
inlawrev-29046	485	17	the	the	DET
inlawrev-29046	485	18	ibtr	ibtr	NOUN
inlawrev-29046	485	19	shall	shall	AUX
inlawrev-29046	485	20	issue	issue	VERB
inlawrev-29046	485	21	a	a	DET
inlawrev-29046	485	22	final	final	ADJ
inlawrev-29046	485	23	determination	determination	NOUN
inlawrev-29046	485	24	ninety	ninety	NUM
inlawrev-29046	485	25	days	day	NOUN
inlawrev-29046	485	26	after	after	ADP
inlawrev-29046	485	27	conducting	conduct	VERB
inlawrev-29046	485	28	a	a	DET
inlawrev-29046	485	29	hearing	hearing	NOUN
inlawrev-29046	485	30	)	)	PUNCT
inlawrev-29046	485	31	)	)	PUNCT
inlawrev-29046	485	32	.	.	PUNCT
inlawrev-29046	486	1	182	182	NUM
inlawrev-29046	486	2	.	.	PUNCT
inlawrev-29046	487	1	i	i	PRON
inlawrev-29046	487	2	d.	d.	PROPN
inlawrev-29046	487	3	at	at	ADP
inlawrev-29046	487	4	1164	1164	NUM
inlawrev-29046	487	5	.	.	PUNCT
inlawrev-29046	488	1	183	183	NUM
inlawrev-29046	488	2	.	.	PUNCT
inlawrev-29046	489	1	i	i	PRON
inlawrev-29046	489	2	d.	d.	PROPN
inlawrev-29046	489	3	184	184	NUM
inlawrev-29046	489	4	.	.	PUNCT
inlawrev-29046	490	1	i	i	PRON
inlawrev-29046	490	2	d.	d.	PROPN
inlawrev-29046	490	3	at	at	ADP
inlawrev-29046	490	4	1165	1165	NUM
inlawrev-29046	490	5	.	.	PUNCT
inlawrev-29046	491	1	185	185	NUM
inlawrev-29046	491	2	.	.	PUNCT
inlawrev-29046	492	1	i	i	PRON
inlawrev-29046	492	2	d.	d.	PROPN
inlawrev-29046	492	3	(	(	PUNCT
inlawrev-29046	492	4	citing	cite	VERB
inlawrev-29046	492	5	marion	marion	PROPN
inlawrev-29046	492	6	cty	cty	PROPN
inlawrev-29046	492	7	.	.	PROPN
inlawrev-29046	492	8	assessor	assessor	PROPN
inlawrev-29046	492	9	v.	v.	PROPN
inlawrev-29046	492	10	kohl	kohl	PROPN
inlawrev-29046	492	11	’s	’s	PART
inlawrev-29046	492	12	ind	ind	NOUN
inlawrev-29046	492	13	.	.	PUNCT
inlawrev-29046	492	14	,	,	PUNCT
inlawrev-29046	492	15	l.p	l.p	PROPN
inlawrev-29046	492	16	.	.	PROPN
inlawrev-29046	492	17	,	,	PUNCT
inlawrev-29046	492	18	179	179	NUM
inlawrev-29046	492	19	n.e.3d	n.e.3d	NUM
inlawrev-29046	492	20	1	1	NUM
inlawrev-29046	492	21	,	,	PUNCT
inlawrev-29046	492	22	6–9	6–9	NUM
inlawrev-29046	492	23	(	(	PUNCT
inlawrev-29046	492	24	ind	ind	NOUN
inlawrev-29046	492	25	.	.	PUNCT
inlawrev-29046	493	1	t.c	t.c	PROPN
inlawrev-29046	493	2	.	.	PROPN
inlawrev-29046	493	3	2021	2021	NUM
inlawrev-29046	493	4	)	)	PUNCT
inlawrev-29046	493	5	.	.	PUNCT
inlawrev-29046	494	1	186	186	NUM
inlawrev-29046	494	2	.	.	PUNCT
inlawrev-29046	495	1	i	i	PRON
inlawrev-29046	495	2	d.	d.	PROPN
inlawrev-29046	495	3	187	187	NUM
inlawrev-29046	495	4	.	.	PUNCT
inlawrev-29046	496	1	i	i	PRON
inlawrev-29046	496	2	d.	d.	PROPN
inlawrev-29046	496	3	188	188	NUM
inlawrev-29046	496	4	.	.	PUNCT
inlawrev-29046	497	1	i	i	PRON
inlawrev-29046	497	2	d.	d.	PROPN
inlawrev-29046	497	3	at	at	ADP
inlawrev-29046	497	4	1166	1166	NUM
inlawrev-29046	497	5	.	.	PUNCT
inlawrev-29046	498	1	189	189	NUM
inlawrev-29046	498	2	.	.	PUNCT
inlawrev-29046	499	1	i	i	PRON
inlawrev-29046	499	2	d.	d.	PROPN
inlawrev-29046	499	3	190	190	NUM
inlawrev-29046	499	4	.	.	PUNCT
inlawrev-29046	500	1	i	i	PRON
inlawrev-29046	500	2	d.	d.	PROPN
inlawrev-29046	500	3	191	191	NUM
inlawrev-29046	500	4	.	.	PUNCT
inlawrev-29046	501	1	i	i	PRON
inlawrev-29046	501	2	d.	d.	PROPN
inlawrev-29046	501	3	192	192	NUM
inlawrev-29046	501	4	.	.	PUNCT
inlawrev-29046	502	1	i	i	PRON
inlawrev-29046	502	2	d.	d.	PROPN
inlawrev-29046	502	3	193	193	NUM
inlawrev-29046	502	4	.	.	PUNCT
inlawrev-29046	503	1	i	i	PRON
inlawrev-29046	503	2	d.	d.	PROPN
inlawrev-29046	503	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	504	1	266405831_inlr-58-4_text.indd	266405831_inlr-58-4_text.indd	NUM
inlawrev-29046	504	2	266	266	NUM
inlawrev-29046	504	3	5/13/25	5/13/25	NUM
inlawrev-29046	504	4	4:51	4:51	NUM
inlawrev-29046	504	5	 	 	SPACE
inlawrev-29046	504	6	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	504	7	4:51	4:51	NUM
inlawrev-29046	504	8	 	 	SPACE
inlawrev-29046	504	9	pm	pm	NOUN
inlawrev-29046	504	10	2025	2025	NUM
inlawrev-29046	504	11	]	]	PUNCT
inlawrev-29046	504	12	tax	tax	NOUN
inlawrev-29046	504	13	law	law	NOUN
inlawrev-29046	504	14	943	943	NUM
inlawrev-29046	504	15	provisions	provision	NOUN
inlawrev-29046	504	16	that	that	PRON
inlawrev-29046	504	17	discussed	discuss	VERB
inlawrev-29046	504	18	the	the	DET
inlawrev-29046	504	19	right	right	NOUN
inlawrev-29046	504	20	to	to	PART
inlawrev-29046	504	21	claim	claim	VERB
inlawrev-29046	504	22	tax	tax	NOUN
inlawrev-29046	504	23	refunds	refund	NOUN
inlawrev-29046	504	24	or	or	CCONJ
inlawrev-29046	504	25	transferred	transfer	VERB
inlawrev-29046	504	26	that	that	DET
inlawrev-29046	504	27	right	right	NOUN
inlawrev-29046	504	28	to	to	ADP
inlawrev-29046	504	29	gilday.194	gilday.194	PROPN
inlawrev-29046	504	30	likewise	likewise	ADV
inlawrev-29046	504	31	,	,	PUNCT
inlawrev-29046	504	32	the	the	DET
inlawrev-29046	504	33	court	court	NOUN
inlawrev-29046	504	34	concluded	conclude	VERB
inlawrev-29046	504	35	that	that	SCONJ
inlawrev-29046	504	36	neither	neither	CCONJ
inlawrev-29046	504	37	the	the	DET
inlawrev-29046	504	38	sheriff	sheriff	NOUN
inlawrev-29046	504	39	’s	’s	PART
inlawrev-29046	504	40	deed	deed	NOUN
inlawrev-29046	504	41	nor	nor	CCONJ
inlawrev-29046	504	42	the	the	DET
inlawrev-29046	504	43	statutes	statute	NOUN
inlawrev-29046	504	44	governing	govern	VERB
inlawrev-29046	504	45	such	such	ADJ
inlawrev-29046	504	46	deeds	deed	NOUN
inlawrev-29046	504	47	transferred	transfer	VERB
inlawrev-29046	504	48	to	to	ADP
inlawrev-29046	504	49	gilday	gilday	PROPN
inlawrev-29046	504	50	all	all	DET
inlawrev-29046	504	51	the	the	DET
inlawrev-29046	504	52	rights	right	NOUN
inlawrev-29046	504	53	and	and	CCONJ
inlawrev-29046	504	54	interests	interest	NOUN
inlawrev-29046	504	55	previously	previously	ADV
inlawrev-29046	504	56	held	hold	VERB
inlawrev-29046	504	57	by	by	ADP
inlawrev-29046	504	58	green	green	ADJ
inlawrev-29046	504	59	tree	tree	NOUN
inlawrev-29046	504	60	in	in	ADP
inlawrev-29046	504	61	the	the	DET
inlawrev-29046	504	62	property	property	NOUN
inlawrev-29046	504	63	,	,	PUNCT
inlawrev-29046	504	64	including	include	VERB
inlawrev-29046	504	65	those	those	PRON
inlawrev-29046	504	66	related	relate	VERB
inlawrev-29046	504	67	to	to	ADP
inlawrev-29046	504	68	past	past	ADJ
inlawrev-29046	504	69	tax	tax	NOUN
inlawrev-29046	504	70	payments.195	payments.195	NOUN
inlawrev-29046	504	71	in	in	ADP
inlawrev-29046	504	72	other	other	ADJ
inlawrev-29046	504	73	words	word	NOUN
inlawrev-29046	504	74	,	,	PUNCT
inlawrev-29046	504	75	the	the	DET
inlawrev-29046	504	76	sheriff	sheriff	NOUN
inlawrev-29046	504	77	’s	’s	PART
inlawrev-29046	504	78	deed	deed	NOUN
inlawrev-29046	504	79	did	do	AUX
inlawrev-29046	504	80	not	not	PART
inlawrev-29046	504	81	confer	confer	VERB
inlawrev-29046	504	82	taxpayer	taxpayer	NOUN
inlawrev-29046	504	83	status	status	NOUN
inlawrev-29046	504	84	to	to	PART
inlawrev-29046	504	85	gilday.196	gilday.196	VERB
inlawrev-29046	504	86	the	the	DET
inlawrev-29046	504	87	second	second	ADJ
inlawrev-29046	504	88	question	question	NOUN
inlawrev-29046	504	89	the	the	DET
inlawrev-29046	504	90	tax	tax	NOUN
inlawrev-29046	504	91	court	court	NOUN
inlawrev-29046	504	92	resolved	resolve	VERB
inlawrev-29046	504	93	was	be	AUX
inlawrev-29046	504	94	whether	whether	SCONJ
inlawrev-29046	504	95	homestead	homestead	NOUN
inlawrev-29046	504	96	deductions	deduction	NOUN
inlawrev-29046	504	97	can	can	AUX
inlawrev-29046	504	98	be	be	AUX
inlawrev-29046	504	99	retroactively	retroactively	ADV
inlawrev-29046	504	100	reinstated.197	reinstated.197	VERB
inlawrev-29046	504	101	the	the	DET
inlawrev-29046	504	102	tax	tax	NOUN
inlawrev-29046	504	103	court	court	NOUN
inlawrev-29046	504	104	noted	note	VERB
inlawrev-29046	504	105	that	that	SCONJ
inlawrev-29046	504	106	indiana	indiana	PROPN
inlawrev-29046	504	107	’s	’s	PART
inlawrev-29046	504	108	homestead	homestead	PROPN
inlawrev-29046	504	109	deduction	deduction	NOUN
inlawrev-29046	504	110	statute	statute	NOUN
inlawrev-29046	504	111	provided	provide	VERB
inlawrev-29046	504	112	that	that	SCONJ
inlawrev-29046	504	113	a	a	DET
inlawrev-29046	504	114	revoked	revoke	VERB
inlawrev-29046	504	115	deduction	deduction	NOUN
inlawrev-29046	504	116	would	would	AUX
inlawrev-29046	504	117	be	be	AUX
inlawrev-29046	504	118	reinstated	reinstate	VERB
inlawrev-29046	504	119	if	if	SCONJ
inlawrev-29046	504	120	“	"	PUNCT
inlawrev-29046	504	121	the	the	DET
inlawrev-29046	504	122	taxpayer	taxpayer	NOUN
inlawrev-29046	504	123	provides	provide	VERB
inlawrev-29046	504	124	proof	proof	NOUN
inlawrev-29046	504	125	that	that	SCONJ
inlawrev-29046	504	126	the	the	DET
inlawrev-29046	504	127	taxpayer	taxpayer	NOUN
inlawrev-29046	504	128	is	be	AUX
inlawrev-29046	504	129	eligible	eligible	ADJ
inlawrev-29046	504	130	for	for	ADP
inlawrev-29046	504	131	the	the	DET
inlawrev-29046	504	132	deduction	deduction	NOUN
inlawrev-29046	504	133	and	and	CCONJ
inlawrev-29046	504	134	is	be	AUX
inlawrev-29046	504	135	not	not	PART
inlawrev-29046	504	136	claiming	claim	VERB
inlawrev-29046	504	137	the	the	DET
inlawrev-29046	504	138	deduction	deduction	NOUN
inlawrev-29046	504	139	for	for	ADP
inlawrev-29046	504	140	another	another	DET
inlawrev-29046	504	141	property	property	NOUN
inlawrev-29046	504	142	.	.	PUNCT
inlawrev-29046	505	1	”198	”198	PUNCT
inlawrev-29046	505	2	the	the	DET
inlawrev-29046	505	3	statute	statute	NOUN
inlawrev-29046	505	4	does	do	AUX
inlawrev-29046	505	5	not	not	PART
inlawrev-29046	505	6	specify	specify	VERB
inlawrev-29046	505	7	a	a	DET
inlawrev-29046	505	8	time	time	NOUN
inlawrev-29046	505	9	limit	limit	NOUN
inlawrev-29046	505	10	or	or	CCONJ
inlawrev-29046	505	11	method	method	NOUN
inlawrev-29046	505	12	for	for	ADP
inlawrev-29046	505	13	proving	prove	VERB
inlawrev-29046	505	14	eligibility	eligibility	NOUN
inlawrev-29046	505	15	.	.	PUNCT
inlawrev-29046	506	1	furthermore	furthermore	ADV
inlawrev-29046	506	2	,	,	PUNCT
inlawrev-29046	506	3	it	it	PRON
inlawrev-29046	506	4	does	do	AUX
inlawrev-29046	506	5	not	not	PART
inlawrev-29046	506	6	clarify	clarify	VERB
inlawrev-29046	506	7	whether	whether	SCONJ
inlawrev-29046	506	8	reinstatement	reinstatement	NOUN
inlawrev-29046	506	9	relief	relief	NOUN
inlawrev-29046	506	10	can	can	AUX
inlawrev-29046	506	11	be	be	AUX
inlawrev-29046	506	12	applied	apply	VERB
inlawrev-29046	506	13	retroactively	retroactively	ADV
inlawrev-29046	506	14	or	or	CCONJ
inlawrev-29046	506	15	only	only	ADV
inlawrev-29046	506	16	prospectively.199	prospectively.199	VERB
inlawrev-29046	506	17	finally	finally	ADV
inlawrev-29046	506	18	,	,	PUNCT
inlawrev-29046	506	19	the	the	DET
inlawrev-29046	506	20	court	court	NOUN
inlawrev-29046	506	21	said	say	VERB
inlawrev-29046	506	22	that	that	SCONJ
inlawrev-29046	506	23	nothing	nothing	PRON
inlawrev-29046	506	24	in	in	ADP
inlawrev-29046	506	25	indiana	indiana	PROPN
inlawrev-29046	506	26	’s	’s	PART
inlawrev-29046	506	27	homestead	homestead	PROPN
inlawrev-29046	506	28	deduction	deduction	NOUN
inlawrev-29046	506	29	statute	statute	NOUN
inlawrev-29046	506	30	precluded	preclude	VERB
inlawrev-29046	506	31	using	use	VERB
inlawrev-29046	506	32	the	the	DET
inlawrev-29046	506	33	tax	tax	NOUN
inlawrev-29046	506	34	court	court	NOUN
inlawrev-29046	506	35	appeals	appeal	NOUN
inlawrev-29046	506	36	process	process	NOUN
inlawrev-29046	506	37	to	to	PART
inlawrev-29046	506	38	retroactively	retroactively	ADV
inlawrev-29046	506	39	reinstate	reinstate	VERB
inlawrev-29046	506	40	the	the	DET
inlawrev-29046	506	41	homestead	homestead	NOUN
inlawrev-29046	506	42	deduction	deduction	NOUN
inlawrev-29046	506	43	and	and	CCONJ
inlawrev-29046	506	44	the	the	DET
inlawrev-29046	506	45	related	relate	VERB
inlawrev-29046	506	46	benefits.200	benefits.200	ADP
inlawrev-29046	506	47	the	the	DET
inlawrev-29046	506	48	property	property	NOUN
inlawrev-29046	506	49	at	at	ADP
inlawrev-29046	506	50	issue	issue	NOUN
inlawrev-29046	506	51	received	receive	VERB
inlawrev-29046	506	52	the	the	DET
inlawrev-29046	506	53	homestead	homestead	NOUN
inlawrev-29046	506	54	deduction	deduction	NOUN
inlawrev-29046	506	55	from	from	ADP
inlawrev-29046	506	56	1987	1987	NUM
inlawrev-29046	506	57	to	to	ADP
inlawrev-29046	506	58	2013	2013	NUM
inlawrev-29046	506	59	,	,	PUNCT
inlawrev-29046	506	60	when	when	SCONJ
inlawrev-29046	506	61	the	the	DET
inlawrev-29046	506	62	marion	marion	PROPN
inlawrev-29046	506	63	county	county	PROPN
inlawrev-29046	506	64	auditor	auditor	NOUN
inlawrev-29046	506	65	(	(	PUNCT
inlawrev-29046	506	66	“	"	PUNCT
inlawrev-29046	506	67	auditor	auditor	NOUN
inlawrev-29046	506	68	”	"	PUNCT
inlawrev-29046	506	69	)	)	PUNCT
inlawrev-29046	506	70	revoked	revoke	VERB
inlawrev-29046	506	71	it	it	PRON
inlawrev-29046	506	72	because	because	SCONJ
inlawrev-29046	506	73	of	of	ADP
inlawrev-29046	506	74	determining	determine	VERB
inlawrev-29046	506	75	dr	dr	PROPN
inlawrev-29046	506	76	.	.	PROPN
inlawrev-29046	506	77	batties	battie	NOUN
inlawrev-29046	506	78	had	have	AUX
inlawrev-29046	506	79	failed	fail	VERB
inlawrev-29046	506	80	to	to	PART
inlawrev-29046	506	81	comply	comply	VERB
inlawrev-29046	506	82	with	with	ADP
inlawrev-29046	506	83	the	the	DET
inlawrev-29046	506	84	deduction	deduction	NOUN
inlawrev-29046	506	85	’s	’s	PART
inlawrev-29046	506	86	verification	verification	NOUN
inlawrev-29046	506	87	deadlines.201	deadlines.201	NOUN
inlawrev-29046	506	88	if	if	SCONJ
inlawrev-29046	506	89	not	not	PART
inlawrev-29046	506	90	for	for	ADP
inlawrev-29046	506	91	this	this	DET
inlawrev-29046	506	92	determination	determination	NOUN
inlawrev-29046	506	93	,	,	PUNCT
inlawrev-29046	506	94	the	the	DET
inlawrev-29046	506	95	tax	tax	NOUN
inlawrev-29046	506	96	court	court	NOUN
inlawrev-29046	506	97	noted	note	VERB
inlawrev-29046	506	98	,	,	PUNCT
inlawrev-29046	506	99	the	the	DET
inlawrev-29046	506	100	homestead	homestead	NOUN
inlawrev-29046	506	101	deduction	deduction	NOUN
inlawrev-29046	506	102	would	would	AUX
inlawrev-29046	506	103	have	have	AUX
inlawrev-29046	506	104	reduced	reduce	VERB
inlawrev-29046	506	105	the	the	DET
inlawrev-29046	506	106	2017	2017	NUM
inlawrev-29046	506	107	property	property	NOUN
inlawrev-29046	506	108	tax	tax	NOUN
inlawrev-29046	506	109	liability.202	liability.202	PROPN
inlawrev-29046	506	110	when	when	SCONJ
inlawrev-29046	506	111	gilday	gilday	PROPN
inlawrev-29046	506	112	paid	pay	VERB
inlawrev-29046	506	113	those	those	DET
inlawrev-29046	506	114	liabilities	liability	NOUN
inlawrev-29046	506	115	in	in	ADP
inlawrev-29046	506	116	2018	2018	NUM
inlawrev-29046	506	117	after	after	ADP
inlawrev-29046	506	118	acquiring	acquire	VERB
inlawrev-29046	506	119	the	the	DET
inlawrev-29046	506	120	property	property	NOUN
inlawrev-29046	506	121	,	,	PUNCT
inlawrev-29046	506	122	it	it	PRON
inlawrev-29046	506	123	positioned	position	VERB
inlawrev-29046	506	124	itself	itself	PRON
inlawrev-29046	506	125	to	to	PART
inlawrev-29046	506	126	benefit	benefit	VERB
inlawrev-29046	506	127	from	from	ADP
inlawrev-29046	506	128	any	any	DET
inlawrev-29046	506	129	adjustments	adjustment	NOUN
inlawrev-29046	506	130	due	due	ADJ
inlawrev-29046	506	131	to	to	ADP
inlawrev-29046	506	132	reinstated	reinstate	VERB
inlawrev-29046	506	133	deductions.203	deductions.203	NOUN
inlawrev-29046	506	134	since	since	SCONJ
inlawrev-29046	506	135	the	the	DET
inlawrev-29046	506	136	homestead	homestead	PROPN
inlawrev-29046	506	137	deduction	deduction	PROPN
inlawrev-29046	506	138	statute	statute	NOUN
inlawrev-29046	506	139	permitted	permit	VERB
inlawrev-29046	506	140	the	the	DET
inlawrev-29046	506	141	retroactive	retroactive	ADJ
inlawrev-29046	506	142	reinstatement	reinstatement	NOUN
inlawrev-29046	506	143	of	of	ADP
inlawrev-29046	506	144	the	the	DET
inlawrev-29046	506	145	deduction	deduction	NOUN
inlawrev-29046	506	146	and	and	CCONJ
inlawrev-29046	506	147	gilday	gilday	NOUN
inlawrev-29046	506	148	was	be	AUX
inlawrev-29046	506	149	a	a	DET
inlawrev-29046	506	150	taxpayer	taxpayer	NOUN
inlawrev-29046	506	151	for	for	ADP
inlawrev-29046	506	152	the	the	DET
inlawrev-29046	506	153	2017	2017	NUM
inlawrev-29046	506	154	period	period	NOUN
inlawrev-29046	506	155	,	,	PUNCT
inlawrev-29046	506	156	the	the	DET
inlawrev-29046	506	157	court	court	NOUN
inlawrev-29046	506	158	concluded	conclude	VERB
inlawrev-29046	506	159	that	that	SCONJ
inlawrev-29046	506	160	it	it	PRON
inlawrev-29046	506	161	was	be	AUX
inlawrev-29046	506	162	entitled	entitle	VERB
inlawrev-29046	506	163	to	to	PART
inlawrev-29046	506	164	seek	seek	VERB
inlawrev-29046	506	165	and	and	CCONJ
inlawrev-29046	506	166	receive	receive	VERB
inlawrev-29046	506	167	a	a	DET
inlawrev-29046	506	168	refund	refund	NOUN
inlawrev-29046	506	169	for	for	ADP
inlawrev-29046	506	170	overpaid	overpay	VERB
inlawrev-29046	506	171	taxes	taxis	NOUN
inlawrev-29046	506	172	if	if	SCONJ
inlawrev-29046	506	173	the	the	DET
inlawrev-29046	506	174	deduction	deduction	NOUN
inlawrev-29046	506	175	was	be	AUX
inlawrev-29046	506	176	reinstated.204	reinstated.204	NOUN
inlawrev-29046	506	177	consequently	consequently	ADV
inlawrev-29046	506	178	,	,	PUNCT
inlawrev-29046	506	179	the	the	DET
inlawrev-29046	506	180	tax	tax	NOUN
inlawrev-29046	506	181	court	court	NOUN
inlawrev-29046	506	182	partially	partially	ADV
inlawrev-29046	506	183	granted	grant	VERB
inlawrev-29046	506	184	gilday	gilday	NOUN
inlawrev-29046	506	185	’s	’s	PART
inlawrev-29046	506	186	summary	summary	NOUN
inlawrev-29046	506	187	-	-	PUNCT
inlawrev-29046	506	188	judgment	judgment	NOUN
inlawrev-29046	506	189	motion	motion	NOUN
inlawrev-29046	506	190	and	and	CCONJ
inlawrev-29046	506	191	remanded	remand	VERB
inlawrev-29046	506	192	the	the	DET
inlawrev-29046	506	193	case	case	NOUN
inlawrev-29046	506	194	to	to	ADP
inlawrev-29046	506	195	the	the	DET
inlawrev-29046	506	196	ibtr	ibtr	NOUN
inlawrev-29046	506	197	to	to	PART
inlawrev-29046	506	198	determine	determine	VERB
inlawrev-29046	506	199	the	the	DET
inlawrev-29046	506	200	eligibility	eligibility	NOUN
inlawrev-29046	506	201	for	for	ADP
inlawrev-29046	506	202	the	the	DET
inlawrev-29046	506	203	deduction	deduction	NOUN
inlawrev-29046	506	204	’s	’s	PART
inlawrev-29046	506	205	reinstatement	reinstatement	NOUN
inlawrev-29046	506	206	for	for	ADP
inlawrev-29046	506	207	the	the	DET
inlawrev-29046	506	208	2017	2017	NUM
inlawrev-29046	506	209	tax	tax	NOUN
inlawrev-29046	506	210	year.205	year.205	NUM
inlawrev-29046	506	211	5	5	NUM
inlawrev-29046	506	212	.	.	PUNCT
inlawrev-29046	506	213	clark	clark	PROPN
inlawrev-29046	506	214	county	county	PROPN
inlawrev-29046	506	215	assessor	assessor	NOUN
inlawrev-29046	506	216	v.	v.	ADP
inlawrev-29046	506	217	dillard	dillard	PROPN
inlawrev-29046	506	218	department	department	PROPN
inlawrev-29046	506	219	stores	store	NOUN
inlawrev-29046	506	220	,	,	PUNCT
inlawrev-29046	506	221	inc.206	inc.206	NOUN
inlawrev-29046	506	222	—	—	PUNCT
inlawrev-29046	506	223	the	the	DET
inlawrev-29046	506	224	issue	issue	NOUN
inlawrev-29046	506	225	before	before	SCONJ
inlawrev-29046	506	226	the	the	DET
inlawrev-29046	506	227	tax	tax	NOUN
inlawrev-29046	506	228	court	court	NOUN
inlawrev-29046	506	229	was	be	AUX
inlawrev-29046	506	230	whether	whether	SCONJ
inlawrev-29046	506	231	the	the	DET
inlawrev-29046	506	232	ibtr	ibtr	NOUN
inlawrev-29046	506	233	correctly	correctly	ADV
inlawrev-29046	506	234	reduced	reduce	VERB
inlawrev-29046	506	235	a	a	DET
inlawrev-29046	506	236	county	county	NOUN
inlawrev-29046	506	237	’s	’s	PART
inlawrev-29046	506	238	department	department	NOUN
inlawrev-29046	506	239	store	store	NOUN
inlawrev-29046	506	240	assessments	assessment	NOUN
inlawrev-29046	506	241	from	from	ADP
inlawrev-29046	506	242	2018	2018	NUM
inlawrev-29046	506	243	through	through	ADP
inlawrev-29046	506	244	2020	2020	NUM
inlawrev-29046	506	245	using	use	VERB
inlawrev-29046	506	246	the	the	DET
inlawrev-29046	506	247	percentage	percentage	NOUN
inlawrev-29046	506	248	-	-	PUNCT
inlawrev-29046	506	249	ofsales	ofsale	NOUN
inlawrev-29046	506	250	methodology	methodology	NOUN
inlawrev-29046	506	251	.	.	PUNCT
inlawrev-29046	507	1	—	—	PUNCT
inlawrev-29046	507	2	—	—	PUNCT
inlawrev-29046	507	3	—	—	PUNCT
inlawrev-29046	507	4	—	—	PUNCT
inlawrev-29046	507	5	—	—	PUNCT
inlawrev-29046	507	6	—	—	PUNCT
inlawrev-29046	507	7	—	—	PUNCT
inlawrev-29046	507	8	—	—	PUNCT
inlawrev-29046	507	9	—	—	PUNCT
inlawrev-29046	507	10	—	—	PUNCT
inlawrev-29046	507	11	—	—	PUNCT
inlawrev-29046	507	12	—	—	PUNCT
inlawrev-29046	507	13	—	—	PUNCT
inlawrev-29046	507	14	—	—	PUNCT
inlawrev-29046	507	15	—	—	PUNCT
inlawrev-29046	507	16	—	—	PUNCT
inlawrev-29046	507	17	—	—	PUNCT
inlawrev-29046	507	18	—	—	PUNCT
inlawrev-29046	507	19	—	—	PUNCT
inlawrev-29046	507	20	—	—	PUNCT
inlawrev-29046	507	21	—	—	PUNCT
inlawrev-29046	507	22	—	—	PUNCT
inlawrev-29046	507	23	—	—	PUNCT
inlawrev-29046	507	24	—	—	PUNCT
inlawrev-29046	507	25	—	—	PUNCT
inlawrev-29046	507	26	—	—	PUNCT
inlawrev-29046	507	27	—	—	PUNCT
inlawrev-29046	507	28	—	—	PUNCT
inlawrev-29046	507	29	—	—	PUNCT
inlawrev-29046	507	30	194	194	NUM
inlawrev-29046	507	31	.	.	PUNCT
inlawrev-29046	508	1	i	i	PRON
inlawrev-29046	508	2	d.	d.	PROPN
inlawrev-29046	508	3	at	at	ADP
inlawrev-29046	508	4	1167	1167	NUM
inlawrev-29046	508	5	.	.	PUNCT
inlawrev-29046	509	1	195	195	NUM
inlawrev-29046	509	2	.	.	PUNCT
inlawrev-29046	510	1	i	i	PRON
inlawrev-29046	510	2	d.	d.	PROPN
inlawrev-29046	510	3	196	196	NUM
inlawrev-29046	510	4	.	.	PUNCT
inlawrev-29046	511	1	i	i	PRON
inlawrev-29046	511	2	d.	d.	PROPN
inlawrev-29046	511	3	at	at	ADP
inlawrev-29046	511	4	1167–68	1167–68	NUM
inlawrev-29046	511	5	.	.	PUNCT
inlawrev-29046	512	1	197	197	NUM
inlawrev-29046	512	2	.	.	PUNCT
inlawrev-29046	513	1	i	i	PRON
inlawrev-29046	513	2	d.	d.	PROPN
inlawrev-29046	513	3	at	at	ADP
inlawrev-29046	513	4	1168	1168	NUM
inlawrev-29046	513	5	.	.	PUNCT
inlawrev-29046	514	1	198	198	NUM
inlawrev-29046	514	2	.	.	PUNCT
inlawrev-29046	515	1	i	i	PRON
inlawrev-29046	515	2	d.	d.	PROPN
inlawrev-29046	515	3	at	at	ADP
inlawrev-29046	515	4	1168	1168	NUM
inlawrev-29046	515	5	(	(	PUNCT
inlawrev-29046	515	6	citing	cite	VERB
inlawrev-29046	515	7	ind	ind	NOUN
inlawrev-29046	515	8	.	.	PUNCT
inlawrev-29046	516	1	code	code	PROPN
inlawrev-29046	516	2	§	§	PROPN
inlawrev-29046	516	3	6	6	NUM
inlawrev-29046	516	4	-	-	SYM
inlawrev-29046	516	5	1.1	1.1	NUM
inlawrev-29046	516	6	-	-	PUNCT
inlawrev-29046	516	7	12	12	NUM
inlawrev-29046	516	8	-	-	PUNCT
inlawrev-29046	516	9	17.8(h	17.8(h	NUM
inlawrev-29046	516	10	)	)	PUNCT
inlawrev-29046	516	11	(	(	PUNCT
inlawrev-29046	516	12	2022	2022	NUM
inlawrev-29046	516	13	)	)	PUNCT
inlawrev-29046	516	14	)	)	PUNCT
inlawrev-29046	516	15	.	.	PUNCT
inlawrev-29046	517	1	199	199	NUM
inlawrev-29046	517	2	.	.	PUNCT
inlawrev-29046	518	1	i	i	PRON
inlawrev-29046	518	2	d.	d.	PROPN
inlawrev-29046	518	3	200	200	NUM
inlawrev-29046	518	4	.	.	PUNCT
inlawrev-29046	519	1	i	i	PRON
inlawrev-29046	519	2	d.	d.	PROPN
inlawrev-29046	519	3	at	at	ADP
inlawrev-29046	519	4	1169	1169	NUM
inlawrev-29046	519	5	.	.	PUNCT
inlawrev-29046	520	1	201	201	NUM
inlawrev-29046	520	2	.	.	PUNCT
inlawrev-29046	521	1	i	i	PRON
inlawrev-29046	521	2	d.	d.	PROPN
inlawrev-29046	521	3	202	202	NUM
inlawrev-29046	521	4	.	.	PUNCT
inlawrev-29046	522	1	i	i	PRON
inlawrev-29046	522	2	d.	d.	PROPN
inlawrev-29046	522	3	at	at	ADP
inlawrev-29046	522	4	1169–70	1169–70	PROPN
inlawrev-29046	522	5	.	.	PUNCT
inlawrev-29046	523	1	203	203	NUM
inlawrev-29046	523	2	.	.	PUNCT
inlawrev-29046	524	1	i	i	PRON
inlawrev-29046	524	2	d.	d.	PROPN
inlawrev-29046	524	3	at	at	ADP
inlawrev-29046	524	4	1170	1170	NUM
inlawrev-29046	524	5	.	.	PUNCT
inlawrev-29046	525	1	204	204	NUM
inlawrev-29046	525	2	.	.	PUNCT
inlawrev-29046	526	1	i	i	PRON
inlawrev-29046	526	2	d.	d.	PROPN
inlawrev-29046	526	3	205	205	NUM
inlawrev-29046	526	4	.	.	PUNCT
inlawrev-29046	527	1	i	i	PRON
inlawrev-29046	527	2	d.	d.	PROPN
inlawrev-29046	527	3	206	206	NUM
inlawrev-29046	527	4	.	.	PUNCT
inlawrev-29046	528	1	236	236	NUM
inlawrev-29046	528	2	n.e.3d	n.e.3d	NUM
inlawrev-29046	528	3	771	771	NUM
inlawrev-29046	528	4	(	(	PUNCT
inlawrev-29046	528	5	ind	ind	NOUN
inlawrev-29046	528	6	.	.	PUNCT
inlawrev-29046	529	1	t.c	t.c	PROPN
inlawrev-29046	529	2	.	.	PROPN
inlawrev-29046	529	3	2024	2024	NUM
inlawrev-29046	529	4	)	)	PUNCT
inlawrev-29046	529	5	.	.	PUNCT
inlawrev-29046	530	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	530	2	267405831_inlr-58-4_text.indd	267405831_inlr-58-4_text.indd	NUM
inlawrev-29046	530	3	267	267	NUM
inlawrev-29046	530	4	5/13/25	5/13/25	NUM
inlawrev-29046	530	5	4:51	4:51	NUM
inlawrev-29046	530	6	 	 	SPACE
inlawrev-29046	530	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	530	8	4:51	4:51	NUM
inlawrev-29046	530	9	 	 	SPACE
inlawrev-29046	530	10	pm	pm	NOUN
inlawrev-29046	530	11	indiana	indiana	PROPN
inlawrev-29046	530	12	law	law	PROPN
inlawrev-29046	530	13	review	review	NOUN
inlawrev-29046	531	1	[	[	X
inlawrev-29046	531	2	vol	vol	NOUN
inlawrev-29046	531	3	.	.	PUNCT
inlawrev-29046	532	1	58:923	58:923	NUM
inlawrev-29046	532	2	944	944	NUM
inlawrev-29046	532	3	dillard	dillard	PROPN
inlawrev-29046	532	4	department	department	PROPN
inlawrev-29046	532	5	stores	stores	PROPN
inlawrev-29046	532	6	,	,	PUNCT
inlawrev-29046	532	7	inc	inc	PROPN
inlawrev-29046	532	8	.	.	PROPN
inlawrev-29046	532	9	(	(	PUNCT
inlawrev-29046	532	10	“	"	PUNCT
inlawrev-29046	532	11	dillard	dillard	NOUN
inlawrev-29046	532	12	”	"	PUNCT
inlawrev-29046	532	13	)	)	PUNCT
inlawrev-29046	532	14	owned	own	VERB
inlawrev-29046	532	15	and	and	CCONJ
inlawrev-29046	532	16	operated	operate	VERB
inlawrev-29046	532	17	a	a	DET
inlawrev-29046	532	18	204,500square	204,500square	NUM
inlawrev-29046	532	19	-	-	PUNCT
inlawrev-29046	532	20	foot	foot	NOUN
inlawrev-29046	532	21	,	,	PUNCT
inlawrev-29046	532	22	one	one	NUM
inlawrev-29046	532	23	-	-	PUNCT
inlawrev-29046	532	24	level	level	NOUN
inlawrev-29046	532	25	retail	retail	ADJ
inlawrev-29046	532	26	anchor	anchor	NOUN
inlawrev-29046	532	27	store	store	NOUN
inlawrev-29046	532	28	on	on	ADP
inlawrev-29046	532	29	approximately	approximately	ADV
inlawrev-29046	532	30	thirteen	thirteen	NUM
inlawrev-29046	532	31	acres	acre	NOUN
inlawrev-29046	532	32	of	of	ADP
inlawrev-29046	532	33	land	land	NOUN
inlawrev-29046	532	34	in	in	ADP
inlawrev-29046	532	35	clarksville	clarksville	NOUN
inlawrev-29046	532	36	,	,	PUNCT
inlawrev-29046	532	37	indiana.207	indiana.207	VERB
inlawrev-29046	532	38	the	the	DET
inlawrev-29046	532	39	clark	clark	PROPN
inlawrev-29046	532	40	county	county	PROPN
inlawrev-29046	532	41	assessor	assessor	NOUN
inlawrev-29046	532	42	(	(	PUNCT
inlawrev-29046	532	43	“	"	PUNCT
inlawrev-29046	532	44	assessor	assessor	NOUN
inlawrev-29046	532	45	”	"	PUNCT
inlawrev-29046	532	46	)	)	PUNCT
inlawrev-29046	532	47	assigned	assign	VERB
inlawrev-29046	532	48	the	the	DET
inlawrev-29046	532	49	property	property	NOUN
inlawrev-29046	532	50	a	a	DET
inlawrev-29046	532	51	value	value	NOUN
inlawrev-29046	532	52	of	of	ADP
inlawrev-29046	532	53	$	$	SYM
inlawrev-29046	532	54	9,850,200	9,850,200	NUM
inlawrev-29046	532	55	for	for	ADP
inlawrev-29046	532	56	tax	tax	NOUN
inlawrev-29046	532	57	year	year	NOUN
inlawrev-29046	532	58	2018	2018	NUM
inlawrev-29046	532	59	,	,	PUNCT
inlawrev-29046	532	60	$	$	SYM
inlawrev-29046	532	61	9,925,500	9,925,500	NUM
inlawrev-29046	532	62	for	for	ADP
inlawrev-29046	532	63	tax	tax	NOUN
inlawrev-29046	532	64	year	year	NOUN
inlawrev-29046	532	65	2019	2019	NUM
inlawrev-29046	532	66	,	,	PUNCT
inlawrev-29046	532	67	and	and	CCONJ
inlawrev-29046	532	68	$	$	SYM
inlawrev-29046	532	69	9,766,900	9,766,900	NUM
inlawrev-29046	532	70	for	for	ADP
inlawrev-29046	532	71	tax	tax	NOUN
inlawrev-29046	532	72	year	year	NOUN
inlawrev-29046	532	73	2020.208	2020.208	NUM
inlawrev-29046	532	74	dillard	dillard	NOUN
inlawrev-29046	532	75	challenged	challenge	VERB
inlawrev-29046	532	76	those	those	DET
inlawrev-29046	532	77	assessments	assessment	NOUN
inlawrev-29046	532	78	before	before	ADP
inlawrev-29046	532	79	the	the	DET
inlawrev-29046	532	80	county	county	NOUN
inlawrev-29046	532	81	ptaboa	ptaboa	NOUN
inlawrev-29046	532	82	and	and	CCONJ
inlawrev-29046	532	83	then	then	ADV
inlawrev-29046	532	84	to	to	ADP
inlawrev-29046	532	85	the	the	DET
inlawrev-29046	532	86	ibtr.209	ibtr.209	NOUN
inlawrev-29046	532	87	before	before	ADP
inlawrev-29046	532	88	the	the	DET
inlawrev-29046	532	89	ibtr	ibtr	ADJ
inlawrev-29046	532	90	,	,	PUNCT
inlawrev-29046	532	91	dillard	dillard	NOUN
inlawrev-29046	532	92	and	and	CCONJ
inlawrev-29046	532	93	the	the	DET
inlawrev-29046	532	94	assessor	assessor	NOUN
inlawrev-29046	532	95	presented	present	VERB
inlawrev-29046	532	96	competing	compete	VERB
inlawrev-29046	532	97	appraisals	appraisal	NOUN
inlawrev-29046	532	98	prepared	prepare	VERB
inlawrev-29046	532	99	by	by	ADP
inlawrev-29046	532	100	professional	professional	ADJ
inlawrev-29046	532	101	appraisers.210	appraisers.210	PROPN
inlawrev-29046	532	102	dillard	dillard	PROPN
inlawrev-29046	532	103	’s	’s	PART
inlawrev-29046	532	104	appraisal	appraisal	NOUN
inlawrev-29046	532	105	employed	employ	VERB
inlawrev-29046	532	106	both	both	CCONJ
inlawrev-29046	532	107	the	the	DET
inlawrev-29046	532	108	income	income	NOUN
inlawrev-29046	532	109	and	and	CCONJ
inlawrev-29046	532	110	sales	sale	NOUN
inlawrev-29046	532	111	-	-	PUNCT
inlawrev-29046	532	112	comparison	comparison	NOUN
inlawrev-29046	532	113	methods	method	NOUN
inlawrev-29046	532	114	to	to	PART
inlawrev-29046	532	115	determine	determine	VERB
inlawrev-29046	532	116	the	the	DET
inlawrev-29046	532	117	property	property	NOUN
inlawrev-29046	532	118	’s	’s	NOUN
inlawrev-29046	532	119	value.211	value.211	NOUN
inlawrev-29046	532	120	it	it	PRON
inlawrev-29046	532	121	concluded	conclude	VERB
inlawrev-29046	532	122	that	that	SCONJ
inlawrev-29046	532	123	the	the	DET
inlawrev-29046	532	124	property	property	NOUN
inlawrev-29046	532	125	should	should	AUX
inlawrev-29046	532	126	have	have	AUX
inlawrev-29046	532	127	been	be	AUX
inlawrev-29046	532	128	valued	value	VERB
inlawrev-29046	532	129	at	at	ADP
inlawrev-29046	532	130	$	$	SYM
inlawrev-29046	532	131	5,200,000	5,200,000	NUM
inlawrev-29046	532	132	for	for	ADP
inlawrev-29046	532	133	2018	2018	NUM
inlawrev-29046	532	134	and	and	CCONJ
inlawrev-29046	532	135	$	$	SYM
inlawrev-29046	532	136	5,110,000	5,110,000	NUM
inlawrev-29046	532	137	for	for	ADP
inlawrev-29046	532	138	both	both	DET
inlawrev-29046	532	139	2019	2019	NUM
inlawrev-29046	532	140	and	and	CCONJ
inlawrev-29046	532	141	2020.212	2020.212	NUM
inlawrev-29046	532	142	dillard	dillard	NOUN
inlawrev-29046	532	143	’s	’s	PART
inlawrev-29046	532	144	appraisal	appraisal	NOUN
inlawrev-29046	532	145	did	do	AUX
inlawrev-29046	532	146	not	not	PART
inlawrev-29046	532	147	use	use	VERB
inlawrev-29046	532	148	the	the	DET
inlawrev-29046	532	149	cost	cost	NOUN
inlawrev-29046	532	150	approach	approach	NOUN
inlawrev-29046	532	151	,	,	PUNCT
inlawrev-29046	532	152	citing	cite	VERB
inlawrev-29046	532	153	it	it	PRON
inlawrev-29046	532	154	as	as	ADP
inlawrev-29046	532	155	time	time	NOUN
inlawrev-29046	532	156	-	-	PUNCT
inlawrev-29046	532	157	consuming	consume	VERB
inlawrev-29046	532	158	and	and	CCONJ
inlawrev-29046	532	159	incapable	incapable	ADJ
inlawrev-29046	532	160	of	of	ADP
inlawrev-29046	532	161	accurately	accurately	ADV
inlawrev-29046	532	162	determining	determine	VERB
inlawrev-29046	532	163	the	the	DET
inlawrev-29046	532	164	property	property	NOUN
inlawrev-29046	532	165	’s	’s	PART
inlawrev-29046	532	166	true	true	ADJ
inlawrev-29046	532	167	value.213	value.213	NOUN
inlawrev-29046	532	168	the	the	DET
inlawrev-29046	532	169	assessor	assessor	NOUN
inlawrev-29046	532	170	’s	’s	PART
inlawrev-29046	532	171	appraisal	appraisal	NOUN
inlawrev-29046	532	172	used	use	VERB
inlawrev-29046	532	173	all	all	DET
inlawrev-29046	532	174	three	three	NUM
inlawrev-29046	532	175	approaches	approach	NOUN
inlawrev-29046	532	176	,	,	PUNCT
inlawrev-29046	532	177	giving	give	VERB
inlawrev-29046	532	178	the	the	DET
inlawrev-29046	532	179	greatest	great	ADJ
inlawrev-29046	532	180	weight	weight	NOUN
inlawrev-29046	532	181	to	to	ADP
inlawrev-29046	532	182	the	the	DET
inlawrev-29046	532	183	cost	cost	NOUN
inlawrev-29046	532	184	-	-	PUNCT
inlawrev-29046	532	185	and	and	CCONJ
inlawrev-29046	532	186	-	-	PUNCT
inlawrev-29046	532	187	sales	sale	NOUN
inlawrev-29046	532	188	comparison	comparison	NOUN
inlawrev-29046	532	189	methods.214	methods.214	NOUN
inlawrev-29046	532	190	it	it	PRON
inlawrev-29046	532	191	determined	determine	VERB
inlawrev-29046	532	192	the	the	DET
inlawrev-29046	532	193	property	property	NOUN
inlawrev-29046	532	194	’s	’s	PART
inlawrev-29046	532	195	value	value	NOUN
inlawrev-29046	532	196	at	at	ADP
inlawrev-29046	532	197	$	$	SYM
inlawrev-29046	532	198	10,773,000	10,773,000	NUM
inlawrev-29046	532	199	for	for	ADP
inlawrev-29046	532	200	2018	2018	NUM
inlawrev-29046	532	201	,	,	PUNCT
inlawrev-29046	532	202	$	$	SYM
inlawrev-29046	532	203	10,500,000	10,500,000	NUM
inlawrev-29046	532	204	for	for	ADP
inlawrev-29046	532	205	2019	2019	NUM
inlawrev-29046	532	206	,	,	PUNCT
inlawrev-29046	532	207	and	and	CCONJ
inlawrev-29046	532	208	$	$	SYM
inlawrev-29046	532	209	10,332,000	10,332,000	NUM
inlawrev-29046	532	210	for	for	ADP
inlawrev-29046	532	211	2020.215	2020.215	PROPN
inlawrev-29046	532	212	the	the	DET
inlawrev-29046	532	213	ibtr	ibtr	VERB
inlawrev-29046	532	214	ruled	rule	VERB
inlawrev-29046	532	215	in	in	ADP
inlawrev-29046	532	216	dillard	dillard	NOUN
inlawrev-29046	532	217	’s	’s	PART
inlawrev-29046	532	218	favor	favor	NOUN
inlawrev-29046	532	219	and	and	CCONJ
inlawrev-29046	532	220	adopted	adopt	VERB
inlawrev-29046	532	221	its	its	PRON
inlawrev-29046	532	222	valuation	valuation	NOUN
inlawrev-29046	532	223	conclusions.216	conclusions.216	NOUN
inlawrev-29046	532	224	while	while	SCONJ
inlawrev-29046	532	225	it	it	PRON
inlawrev-29046	532	226	raised	raise	VERB
inlawrev-29046	532	227	concerns	concern	NOUN
inlawrev-29046	532	228	about	about	ADP
inlawrev-29046	532	229	the	the	DET
inlawrev-29046	532	230	valuation	valuation	NOUN
inlawrev-29046	532	231	methods	method	NOUN
inlawrev-29046	532	232	and	and	CCONJ
inlawrev-29046	532	233	conclusions	conclusion	NOUN
inlawrev-29046	532	234	of	of	ADP
inlawrev-29046	532	235	both	both	DET
inlawrev-29046	532	236	parties	party	NOUN
inlawrev-29046	532	237	,	,	PUNCT
inlawrev-29046	532	238	it	it	PRON
inlawrev-29046	532	239	leaned	lean	VERB
inlawrev-29046	532	240	toward	toward	ADP
inlawrev-29046	532	241	dillard	dillard	NOUN
inlawrev-29046	532	242	’s	’s	PART
inlawrev-29046	532	243	approach	approach	NOUN
inlawrev-29046	532	244	as	as	ADP
inlawrev-29046	532	245	the	the	DET
inlawrev-29046	532	246	most	most	ADV
inlawrev-29046	532	247	reliable	reliable	ADJ
inlawrev-29046	532	248	estimate	estimate	NOUN
inlawrev-29046	532	249	of	of	ADP
inlawrev-29046	532	250	the	the	DET
inlawrev-29046	532	251	property	property	NOUN
inlawrev-29046	532	252	’s	’s	PART
inlawrev-29046	532	253	value	value	NOUN
inlawrev-29046	532	254	among	among	ADP
inlawrev-29046	532	255	those	those	DET
inlawrev-29046	532	256	presented.217	presented.217	NOUN
inlawrev-29046	532	257	the	the	DET
inlawrev-29046	532	258	assessor	assessor	NOUN
inlawrev-29046	532	259	challenged	challenge	VERB
inlawrev-29046	532	260	the	the	DET
inlawrev-29046	532	261	ibtr	ibtr	NOUN
inlawrev-29046	532	262	’s	’s	PART
inlawrev-29046	532	263	decision	decision	NOUN
inlawrev-29046	532	264	before	before	SCONJ
inlawrev-29046	532	265	the	the	DET
inlawrev-29046	532	266	indiana	indiana	PROPN
inlawrev-29046	532	267	tax	tax	PROPN
inlawrev-29046	532	268	court.218	court.218	PROPN
inlawrev-29046	532	269	dillard	dillard	NOUN
inlawrev-29046	532	270	’s	’s	PART
inlawrev-29046	532	271	appraiser	appraiser	NOUN
inlawrev-29046	532	272	used	use	VERB
inlawrev-29046	532	273	a	a	DET
inlawrev-29046	532	274	methodology	methodology	NOUN
inlawrev-29046	532	275	he	he	PRON
inlawrev-29046	532	276	called	call	VERB
inlawrev-29046	532	277	the	the	DET
inlawrev-29046	532	278	“	"	PUNCT
inlawrev-29046	532	279	percentage	percentage	NOUN
inlawrev-29046	532	280	of	of	ADP
inlawrev-29046	532	281	sales	sale	NOUN
inlawrev-29046	532	282	method	method	NOUN
inlawrev-29046	532	283	”	"	PUNCT
inlawrev-29046	532	284	to	to	PART
inlawrev-29046	532	285	estimate	estimate	VERB
inlawrev-29046	532	286	the	the	DET
inlawrev-29046	532	287	value	value	NOUN
inlawrev-29046	532	288	of	of	ADP
inlawrev-29046	532	289	dillard	dillard	NOUN
inlawrev-29046	532	290	’s	’s	PART
inlawrev-29046	532	291	property.219	property.219	NOUN
inlawrev-29046	532	292	this	this	PRON
inlawrev-29046	532	293	involved	involve	VERB
inlawrev-29046	532	294	applying	apply	VERB
inlawrev-29046	532	295	the	the	DET
inlawrev-29046	532	296	rent	rent	NOUN
inlawrev-29046	532	297	paid	pay	VERB
inlawrev-29046	532	298	by	by	ADP
inlawrev-29046	532	299	comparable	comparable	ADJ
inlawrev-29046	532	300	department	department	NOUN
inlawrev-29046	532	301	stores	store	NOUN
inlawrev-29046	532	302	against	against	ADP
inlawrev-29046	532	303	their	their	PRON
inlawrev-29046	532	304	corresponding	correspond	VERB
inlawrev-29046	532	305	retail	retail	ADJ
inlawrev-29046	532	306	sales	sale	NOUN
inlawrev-29046	532	307	to	to	PART
inlawrev-29046	532	308	establish	establish	VERB
inlawrev-29046	532	309	a	a	DET
inlawrev-29046	532	310	percentage	percentage	NOUN
inlawrev-29046	532	311	relationship	relationship	NOUN
inlawrev-29046	532	312	between	between	ADP
inlawrev-29046	532	313	the	the	DET
inlawrev-29046	532	314	two.220	two.220	NOUN
inlawrev-29046	532	315	upon	upon	SCONJ
inlawrev-29046	532	316	analysis	analysis	NOUN
inlawrev-29046	532	317	,	,	PUNCT
inlawrev-29046	532	318	the	the	DET
inlawrev-29046	532	319	appraiser	appraiser	NOUN
inlawrev-29046	532	320	found	find	VERB
inlawrev-29046	532	321	that	that	SCONJ
inlawrev-29046	532	322	these	these	DET
inlawrev-29046	532	323	stores	store	NOUN
inlawrev-29046	532	324	typically	typically	ADV
inlawrev-29046	532	325	paid	pay	VERB
inlawrev-29046	532	326	rent	rent	NOUN
inlawrev-29046	532	327	ranging	range	VERB
inlawrev-29046	532	328	from	from	ADP
inlawrev-29046	532	329	2	2	NUM
inlawrev-29046	532	330	%	%	NOUN
inlawrev-29046	532	331	to	to	PART
inlawrev-29046	532	332	3	3	NUM
inlawrev-29046	532	333	%	%	NOUN
inlawrev-29046	532	334	of	of	ADP
inlawrev-29046	532	335	their	their	PRON
inlawrev-29046	532	336	retail	retail	ADJ
inlawrev-29046	532	337	sales	sale	NOUN
inlawrev-29046	532	338	,	,	PUNCT
inlawrev-29046	532	339	yielding	yield	VERB
inlawrev-29046	532	340	an	an	DET
inlawrev-29046	532	341	average	average	ADJ
inlawrev-29046	532	342	ratio	ratio	NOUN
inlawrev-29046	532	343	of	of	ADP
inlawrev-29046	532	344	2.5%.221	2.5%.221	NUM
inlawrev-29046	532	345	this	this	DET
inlawrev-29046	532	346	ratio	ratio	NOUN
inlawrev-29046	532	347	was	be	AUX
inlawrev-29046	532	348	then	then	ADV
inlawrev-29046	532	349	applied	apply	VERB
inlawrev-29046	532	350	to	to	ADP
inlawrev-29046	532	351	the	the	DET
inlawrev-29046	532	352	estimated	estimate	VERB
inlawrev-29046	532	353	retail	retail	ADJ
inlawrev-29046	532	354	sales	sale	NOUN
inlawrev-29046	532	355	for	for	ADP
inlawrev-29046	532	356	the	the	DET
inlawrev-29046	532	357	stores	store	NOUN
inlawrev-29046	532	358	similarly	similarly	ADV
inlawrev-29046	532	359	situated	situate	VERB
inlawrev-29046	532	360	to	to	ADP
inlawrev-29046	532	361	dillard	dillard	NOUN
inlawrev-29046	532	362	’s	’s	PART
inlawrev-29046	532	363	store.222	store.222	NOUN
inlawrev-29046	532	364	consequently	consequently	ADV
inlawrev-29046	532	365	,	,	PUNCT
inlawrev-29046	532	366	the	the	DET
inlawrev-29046	532	367	appraiser	appraiser	NOUN
inlawrev-29046	532	368	calculated	calculate	VERB
inlawrev-29046	532	369	market	market	NOUN
inlawrev-29046	532	370	rent	rent	NOUN
inlawrev-29046	532	371	estimates	estimate	NOUN
inlawrev-29046	532	372	for	for	ADP
inlawrev-29046	532	373	dillard	dillard	NOUN
inlawrev-29046	532	374	’s	’s	PART
inlawrev-29046	532	375	property	property	NOUN
inlawrev-29046	532	376	at	at	ADP
inlawrev-29046	532	377	$	$	SYM
inlawrev-29046	532	378	2.50	2.50	NUM
inlawrev-29046	532	379	per	per	ADP
inlawrev-29046	532	380	square	square	ADJ
inlawrev-29046	532	381	foot	foot	NOUN
inlawrev-29046	532	382	for	for	ADP
inlawrev-29046	532	383	2018	2018	NUM
inlawrev-29046	532	384	and	and	CCONJ
inlawrev-29046	532	385	$	$	SYM
inlawrev-29046	532	386	2.40	2.40	NUM
inlawrev-29046	532	387	per	per	ADP
inlawrev-29046	532	388	square	square	ADJ
inlawrev-29046	532	389	foot	foot	NOUN
inlawrev-29046	532	390	—	—	PUNCT
inlawrev-29046	532	391	—	—	PUNCT
inlawrev-29046	532	392	—	—	PUNCT
inlawrev-29046	532	393	—	—	PUNCT
inlawrev-29046	532	394	—	—	PUNCT
inlawrev-29046	532	395	—	—	PUNCT
inlawrev-29046	532	396	—	—	PUNCT
inlawrev-29046	532	397	—	—	PUNCT
inlawrev-29046	532	398	—	—	PUNCT
inlawrev-29046	532	399	—	—	PUNCT
inlawrev-29046	532	400	—	—	PUNCT
inlawrev-29046	532	401	—	—	PUNCT
inlawrev-29046	532	402	—	—	PUNCT
inlawrev-29046	532	403	—	—	PUNCT
inlawrev-29046	532	404	—	—	PUNCT
inlawrev-29046	532	405	—	—	PUNCT
inlawrev-29046	532	406	—	—	PUNCT
inlawrev-29046	532	407	—	—	PUNCT
inlawrev-29046	532	408	—	—	PUNCT
inlawrev-29046	532	409	—	—	PUNCT
inlawrev-29046	532	410	—	—	PUNCT
inlawrev-29046	532	411	—	—	PUNCT
inlawrev-29046	532	412	—	—	PUNCT
inlawrev-29046	532	413	—	—	PUNCT
inlawrev-29046	532	414	—	—	PUNCT
inlawrev-29046	532	415	—	—	PUNCT
inlawrev-29046	532	416	—	—	PUNCT
inlawrev-29046	532	417	—	—	PUNCT
inlawrev-29046	532	418	—	—	PUNCT
inlawrev-29046	532	419	207	207	NUM
inlawrev-29046	532	420	.	.	PUNCT
inlawrev-29046	533	1	i	i	PRON
inlawrev-29046	533	2	d.	d.	PROPN
inlawrev-29046	533	3	at	at	ADP
inlawrev-29046	533	4	773	773	NUM
inlawrev-29046	533	5	.	.	PUNCT
inlawrev-29046	534	1	208	208	NUM
inlawrev-29046	534	2	.	.	PUNCT
inlawrev-29046	535	1	i	i	PRON
inlawrev-29046	535	2	d.	d.	PROPN
inlawrev-29046	535	3	209	209	NUM
inlawrev-29046	535	4	.	.	PUNCT
inlawrev-29046	536	1	i	i	PRON
inlawrev-29046	536	2	d.	d.	PROPN
inlawrev-29046	536	3	210	210	NUM
inlawrev-29046	536	4	.	.	PUNCT
inlawrev-29046	537	1	i	i	PRON
inlawrev-29046	537	2	d.	d.	PROPN
inlawrev-29046	537	3	211	211	NUM
inlawrev-29046	537	4	.	.	PUNCT
inlawrev-29046	538	1	i	i	PRON
inlawrev-29046	538	2	d.	d.	PROPN
inlawrev-29046	538	3	212	212	NUM
inlawrev-29046	538	4	.	.	PUNCT
inlawrev-29046	539	1	i	i	PRON
inlawrev-29046	539	2	d.	d.	PROPN
inlawrev-29046	539	3	213	213	NUM
inlawrev-29046	539	4	.	.	PUNCT
inlawrev-29046	540	1	i	i	PRON
inlawrev-29046	540	2	d.	d.	PROPN
inlawrev-29046	540	3	214	214	NUM
inlawrev-29046	540	4	.	.	PUNCT
inlawrev-29046	541	1	i	i	PRON
inlawrev-29046	541	2	d.	d.	PROPN
inlawrev-29046	541	3	215	215	NUM
inlawrev-29046	541	4	.	.	PUNCT
inlawrev-29046	542	1	i	i	PRON
inlawrev-29046	542	2	d.	d.	PROPN
inlawrev-29046	542	3	216	216	NUM
inlawrev-29046	542	4	.	.	PUNCT
inlawrev-29046	543	1	i	i	PRON
inlawrev-29046	543	2	d.	d.	PROPN
inlawrev-29046	543	3	217	217	NUM
inlawrev-29046	543	4	.	.	PUNCT
inlawrev-29046	544	1	i	i	PRON
inlawrev-29046	544	2	d.	d.	PROPN
inlawrev-29046	544	3	218	218	NUM
inlawrev-29046	544	4	.	.	PUNCT
inlawrev-29046	545	1	i	i	PRON
inlawrev-29046	545	2	d.	d.	PROPN
inlawrev-29046	545	3	219	219	NUM
inlawrev-29046	545	4	.	.	PUNCT
inlawrev-29046	546	1	i	i	PRON
inlawrev-29046	546	2	d.	d.	PROPN
inlawrev-29046	546	3	at	at	ADP
inlawrev-29046	546	4	774	774	NUM
inlawrev-29046	546	5	.	.	PUNCT
inlawrev-29046	546	6	220	220	NUM
inlawrev-29046	546	7	.	.	PUNCT
inlawrev-29046	547	1	i	i	PRON
inlawrev-29046	547	2	d.	d.	PROPN
inlawrev-29046	547	3	221	221	NUM
inlawrev-29046	547	4	.	.	PUNCT
inlawrev-29046	548	1	i	i	PRON
inlawrev-29046	548	2	d.	d.	PROPN
inlawrev-29046	548	3	222	222	NUM
inlawrev-29046	548	4	.	.	PUNCT
inlawrev-29046	549	1	i	i	PRON
inlawrev-29046	549	2	d.	d.	PROPN
inlawrev-29046	549	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	549	4	268405831_inlr-58-4_text.indd	268405831_inlr-58-4_text.indd	NUM
inlawrev-29046	549	5	268	268	NUM
inlawrev-29046	549	6	5/13/25	5/13/25	NUM
inlawrev-29046	549	7	4:51	4:51	NUM
inlawrev-29046	549	8	 	 	SPACE
inlawrev-29046	549	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	549	10	4:51	4:51	NUM
inlawrev-29046	549	11	 	 	SPACE
inlawrev-29046	549	12	pm	pm	NOUN
inlawrev-29046	549	13	2025	2025	NUM
inlawrev-29046	549	14	]	]	PUNCT
inlawrev-29046	549	15	tax	tax	NOUN
inlawrev-29046	549	16	law	law	NOUN
inlawrev-29046	549	17	945	945	NUM
inlawrev-29046	549	18	for	for	ADP
inlawrev-29046	549	19	both	both	DET
inlawrev-29046	549	20	2019	2019	NUM
inlawrev-29046	549	21	and	and	CCONJ
inlawrev-29046	549	22	2020.223	2020.223	NUM
inlawrev-29046	549	23	before	before	ADP
inlawrev-29046	549	24	the	the	DET
inlawrev-29046	549	25	tax	tax	NOUN
inlawrev-29046	549	26	court	court	NOUN
inlawrev-29046	549	27	,	,	PUNCT
inlawrev-29046	549	28	the	the	DET
inlawrev-29046	549	29	assessor	assessor	NOUN
inlawrev-29046	549	30	raised	raise	VERB
inlawrev-29046	549	31	three	three	NUM
inlawrev-29046	549	32	objections	objection	NOUN
inlawrev-29046	549	33	to	to	ADP
inlawrev-29046	549	34	the	the	DET
inlawrev-29046	549	35	appraiser	appraiser	NOUN
inlawrev-29046	549	36	’s	’s	PART
inlawrev-29046	549	37	methodology	methodology	NOUN
inlawrev-29046	549	38	.	.	PUNCT
inlawrev-29046	550	1	first	first	ADV
inlawrev-29046	550	2	,	,	PUNCT
inlawrev-29046	550	3	it	it	PRON
inlawrev-29046	550	4	asserted	assert	VERB
inlawrev-29046	550	5	that	that	SCONJ
inlawrev-29046	550	6	the	the	DET
inlawrev-29046	550	7	percentage	percentage	NOUN
inlawrev-29046	550	8	-	-	PUNCT
inlawrev-29046	550	9	of	of	ADP
inlawrev-29046	550	10	-	-	PUNCT
inlawrev-29046	550	11	sales	sale	NOUN
inlawrev-29046	550	12	method	method	NOUN
inlawrev-29046	550	13	failed	fail	VERB
inlawrev-29046	550	14	to	to	PART
inlawrev-29046	550	15	comport	comport	VERB
inlawrev-29046	550	16	with	with	ADP
inlawrev-29046	550	17	generally	generally	ADV
inlawrev-29046	550	18	recognized	recognize	VERB
inlawrev-29046	550	19	appraisal	appraisal	NOUN
inlawrev-29046	550	20	principles.224	principles.224	NOUN
inlawrev-29046	550	21	second	second	NOUN
inlawrev-29046	550	22	,	,	PUNCT
inlawrev-29046	550	23	it	it	PRON
inlawrev-29046	550	24	argued	argue	VERB
inlawrev-29046	550	25	that	that	SCONJ
inlawrev-29046	550	26	the	the	DET
inlawrev-29046	550	27	estimate	estimate	NOUN
inlawrev-29046	550	28	of	of	ADP
inlawrev-29046	550	29	retail	retail	ADJ
inlawrev-29046	550	30	sales	sale	NOUN
inlawrev-29046	550	31	improperly	improperly	ADV
inlawrev-29046	550	32	included	include	VERB
inlawrev-29046	550	33	intangible	intangible	ADJ
inlawrev-29046	550	34	business	business	NOUN
inlawrev-29046	550	35	value	value	NOUN
inlawrev-29046	550	36	in	in	ADP
inlawrev-29046	550	37	dillard	dillard	NOUN
inlawrev-29046	550	38	’s	’s	PART
inlawrev-29046	550	39	real	real	ADJ
inlawrev-29046	550	40	property	property	NOUN
inlawrev-29046	550	41	value.225	value.225	NOUN
inlawrev-29046	550	42	finally	finally	ADV
inlawrev-29046	550	43	,	,	PUNCT
inlawrev-29046	550	44	the	the	DET
inlawrev-29046	550	45	assessor	assessor	NOUN
inlawrev-29046	550	46	contended	contend	VERB
inlawrev-29046	550	47	that	that	SCONJ
inlawrev-29046	550	48	the	the	DET
inlawrev-29046	550	49	appraiser	appraiser	NOUN
inlawrev-29046	550	50	lacked	lack	VERB
inlawrev-29046	550	51	sufficient	sufficient	ADJ
inlawrev-29046	550	52	evidence	evidence	NOUN
inlawrev-29046	550	53	to	to	PART
inlawrev-29046	550	54	substantiate	substantiate	VERB
inlawrev-29046	550	55	the	the	DET
inlawrev-29046	550	56	2.5	2.5	NUM
inlawrev-29046	550	57	%	%	NOUN
inlawrev-29046	550	58	ratio	ratio	NOUN
inlawrev-29046	550	59	he	he	PRON
inlawrev-29046	550	60	used	use	VERB
inlawrev-29046	550	61	in	in	ADP
inlawrev-29046	550	62	estimating	estimate	VERB
inlawrev-29046	550	63	market	market	NOUN
inlawrev-29046	550	64	rent	rent	NOUN
inlawrev-29046	550	65	and	and	CCONJ
inlawrev-29046	550	66	,	,	PUNCT
inlawrev-29046	550	67	consequently	consequently	ADV
inlawrev-29046	550	68	,	,	PUNCT
inlawrev-29046	550	69	the	the	DET
inlawrev-29046	550	70	dillard	dillard	NOUN
inlawrev-29046	550	71	property	property	NOUN
inlawrev-29046	550	72	’s	’s	PART
inlawrev-29046	550	73	generated	generate	VERB
inlawrev-29046	550	74	income	income	NOUN
inlawrev-29046	550	75	and	and	CCONJ
inlawrev-29046	550	76	,	,	PUNCT
inlawrev-29046	550	77	ultimately	ultimately	ADV
inlawrev-29046	550	78	,	,	PUNCT
inlawrev-29046	550	79	its	its	PRON
inlawrev-29046	550	80	value	value	NOUN
inlawrev-29046	550	81	for	for	ADP
inlawrev-29046	550	82	tax	tax	NOUN
inlawrev-29046	550	83	assessment.226	assessment.226	PROPN
inlawrev-29046	550	84	regarding	regard	VERB
inlawrev-29046	550	85	the	the	DET
inlawrev-29046	550	86	assessor	assessor	NOUN
inlawrev-29046	550	87	’s	’s	PART
inlawrev-29046	550	88	first	first	ADJ
inlawrev-29046	550	89	argument	argument	NOUN
inlawrev-29046	550	90	,	,	PUNCT
inlawrev-29046	550	91	the	the	DET
inlawrev-29046	550	92	court	court	NOUN
inlawrev-29046	550	93	noted	note	VERB
inlawrev-29046	550	94	that	that	SCONJ
inlawrev-29046	550	95	neither	neither	CCONJ
inlawrev-29046	550	96	indiana	indiana	PROPN
inlawrev-29046	550	97	property	property	NOUN
inlawrev-29046	550	98	tax	tax	NOUN
inlawrev-29046	550	99	statutes	statute	NOUN
inlawrev-29046	550	100	nor	nor	CCONJ
inlawrev-29046	550	101	regulations	regulation	NOUN
inlawrev-29046	550	102	list	list	NOUN
inlawrev-29046	550	103	generally	generally	ADV
inlawrev-29046	550	104	recognized	recognize	VERB
inlawrev-29046	550	105	appraisal	appraisal	NOUN
inlawrev-29046	550	106	principles	principle	NOUN
inlawrev-29046	550	107	,	,	PUNCT
inlawrev-29046	550	108	and	and	CCONJ
inlawrev-29046	550	109	lists	list	NOUN
inlawrev-29046	550	110	of	of	ADP
inlawrev-29046	550	111	such	such	ADJ
inlawrev-29046	550	112	principles	principle	NOUN
inlawrev-29046	550	113	were	be	AUX
inlawrev-29046	550	114	not	not	PART
inlawrev-29046	550	115	collected	collect	VERB
inlawrev-29046	550	116	in	in	ADP
inlawrev-29046	550	117	any	any	DET
inlawrev-29046	550	118	other	other	ADJ
inlawrev-29046	550	119	source.227	source.227	NOUN
inlawrev-29046	550	120	the	the	DET
inlawrev-29046	550	121	court	court	NOUN
inlawrev-29046	550	122	said	say	VERB
inlawrev-29046	550	123	that	that	SCONJ
inlawrev-29046	550	124	recognized	recognize	VERB
inlawrev-29046	550	125	appraisal	appraisal	NOUN
inlawrev-29046	550	126	principles	principle	NOUN
inlawrev-29046	550	127	constantly	constantly	ADV
inlawrev-29046	550	128	evolve.228	evolve.228	PROPN
inlawrev-29046	550	129	accordingly	accordingly	ADV
inlawrev-29046	550	130	,	,	PUNCT
inlawrev-29046	550	131	determining	determine	VERB
inlawrev-29046	550	132	whether	whether	SCONJ
inlawrev-29046	550	133	an	an	DET
inlawrev-29046	550	134	appraiser	appraiser	NOUN
inlawrev-29046	550	135	’s	’s	PART
inlawrev-29046	550	136	percentage	percentage	NOUN
inlawrev-29046	550	137	-	-	PUNCT
inlawrev-29046	550	138	of	of	ADP
inlawrev-29046	550	139	-	-	PUNCT
inlawrev-29046	550	140	sales	sale	NOUN
inlawrev-29046	550	141	methodology	methodology	NOUN
inlawrev-29046	550	142	comported	comport	VERB
inlawrev-29046	550	143	with	with	ADP
inlawrev-29046	550	144	generally	generally	ADV
inlawrev-29046	550	145	recognized	recognize	VERB
inlawrev-29046	550	146	appraisal	appraisal	NOUN
inlawrev-29046	550	147	principles	principle	NOUN
inlawrev-29046	550	148	was	be	AUX
inlawrev-29046	550	149	a	a	DET
inlawrev-29046	550	150	question	question	NOUN
inlawrev-29046	550	151	of	of	ADP
inlawrev-29046	550	152	fact	fact	NOUN
inlawrev-29046	550	153	for	for	ADP
inlawrev-29046	550	154	the	the	DET
inlawrev-29046	550	155	court.229	court.229	NOUN
inlawrev-29046	550	156	the	the	DET
inlawrev-29046	550	157	tax	tax	NOUN
inlawrev-29046	550	158	court	court	NOUN
inlawrev-29046	550	159	observed	observe	VERB
inlawrev-29046	550	160	that	that	SCONJ
inlawrev-29046	550	161	the	the	DET
inlawrev-29046	550	162	ibtr	ibtr	VERB
inlawrev-29046	550	163	held	hold	VERB
inlawrev-29046	550	164	that	that	SCONJ
inlawrev-29046	550	165	dillard	dillard	NOUN
inlawrev-29046	550	166	’s	’s	PART
inlawrev-29046	550	167	appraisal	appraisal	NOUN
inlawrev-29046	550	168	complied	comply	VERB
inlawrev-29046	550	169	with	with	ADP
inlawrev-29046	550	170	the	the	DET
inlawrev-29046	550	171	uniform	uniform	ADJ
inlawrev-29046	550	172	standards	standard	NOUN
inlawrev-29046	550	173	of	of	ADP
inlawrev-29046	550	174	professional	professional	ADJ
inlawrev-29046	550	175	appraisal	appraisal	NOUN
inlawrev-29046	550	176	practice	practice	NOUN
inlawrev-29046	550	177	(	(	PUNCT
inlawrev-29046	550	178	uspap),230	uspap),230	VERB
inlawrev-29046	550	179	the	the	DET
inlawrev-29046	550	180	recognized	recognize	VERB
inlawrev-29046	550	181	ethical	ethical	ADJ
inlawrev-29046	550	182	and	and	CCONJ
inlawrev-29046	550	183	performance	performance	NOUN
inlawrev-29046	550	184	standards	standard	NOUN
inlawrev-29046	550	185	for	for	ADP
inlawrev-29046	550	186	the	the	DET
inlawrev-29046	550	187	appraisal	appraisal	NOUN
inlawrev-29046	550	188	profession	profession	NOUN
inlawrev-29046	550	189	in	in	ADP
inlawrev-29046	550	190	the	the	DET
inlawrev-29046	550	191	united	united	PROPN
inlawrev-29046	550	192	states.231	states.231	PROPN
inlawrev-29046	550	193	the	the	DET
inlawrev-29046	550	194	court	court	NOUN
inlawrev-29046	550	195	also	also	ADV
inlawrev-29046	550	196	noted	note	VERB
inlawrev-29046	550	197	that	that	SCONJ
inlawrev-29046	550	198	the	the	DET
inlawrev-29046	550	199	assessor	assessor	NOUN
inlawrev-29046	550	200	failed	fail	VERB
inlawrev-29046	550	201	to	to	PART
inlawrev-29046	550	202	present	present	VERB
inlawrev-29046	550	203	any	any	DET
inlawrev-29046	550	204	evidence	evidence	NOUN
inlawrev-29046	550	205	or	or	CCONJ
inlawrev-29046	550	206	legal	legal	ADJ
inlawrev-29046	550	207	or	or	CCONJ
inlawrev-29046	550	208	appraisal	appraisal	NOUN
inlawrev-29046	550	209	authorities	authority	NOUN
inlawrev-29046	550	210	negating	negate	VERB
inlawrev-29046	550	211	the	the	DET
inlawrev-29046	550	212	ibtr	ibtr	NOUN
inlawrev-29046	550	213	’s	’s	PART
inlawrev-29046	550	214	determination	determination	NOUN
inlawrev-29046	550	215	of	of	ADP
inlawrev-29046	550	216	the	the	DET
inlawrev-29046	550	217	validity	validity	NOUN
inlawrev-29046	550	218	of	of	ADP
inlawrev-29046	550	219	the	the	DET
inlawrev-29046	550	220	appraiser	appraiser	NOUN
inlawrev-29046	550	221	’s	’s	PART
inlawrev-29046	550	222	methodology.232	methodology.232	NOUN
inlawrev-29046	550	223	because	because	SCONJ
inlawrev-29046	550	224	of	of	ADP
inlawrev-29046	550	225	this	this	DET
inlawrev-29046	550	226	failure	failure	NOUN
inlawrev-29046	550	227	and	and	CCONJ
inlawrev-29046	550	228	based	base	VERB
inlawrev-29046	550	229	on	on	ADP
inlawrev-29046	550	230	the	the	DET
inlawrev-29046	550	231	tax	tax	NOUN
inlawrev-29046	550	232	court	court	NOUN
inlawrev-29046	550	233	’s	’s	PART
inlawrev-29046	550	234	other	other	ADJ
inlawrev-29046	550	235	conclusions	conclusion	NOUN
inlawrev-29046	550	236	,	,	PUNCT
inlawrev-29046	550	237	the	the	DET
inlawrev-29046	550	238	court	court	NOUN
inlawrev-29046	550	239	rejected	reject	VERB
inlawrev-29046	550	240	the	the	DET
inlawrev-29046	550	241	assessor	assessor	NOUN
inlawrev-29046	550	242	’s	’s	PART
inlawrev-29046	550	243	argument.233	argument.233	NOUN
inlawrev-29046	550	244	the	the	DET
inlawrev-29046	550	245	tax	tax	NOUN
inlawrev-29046	550	246	court	court	NOUN
inlawrev-29046	550	247	next	next	ADV
inlawrev-29046	550	248	addressed	address	VERB
inlawrev-29046	550	249	the	the	DET
inlawrev-29046	550	250	assessor	assessor	NOUN
inlawrev-29046	550	251	’s	’s	PART
inlawrev-29046	550	252	second	second	ADJ
inlawrev-29046	550	253	argument	argument	NOUN
inlawrev-29046	550	254	,	,	PUNCT
inlawrev-29046	550	255	which	which	PRON
inlawrev-29046	550	256	contended	contend	VERB
inlawrev-29046	550	257	that	that	SCONJ
inlawrev-29046	550	258	the	the	DET
inlawrev-29046	550	259	appraiser	appraiser	NOUN
inlawrev-29046	550	260	’s	’s	PART
inlawrev-29046	550	261	retail	retail	ADJ
inlawrev-29046	550	262	sales	sale	NOUN
inlawrev-29046	550	263	estimate	estimate	NOUN
inlawrev-29046	550	264	improperly	improperly	ADV
inlawrev-29046	550	265	included	include	VERB
inlawrev-29046	550	266	the	the	DET
inlawrev-29046	550	267	intangible	intangible	ADJ
inlawrev-29046	550	268	business	business	NOUN
inlawrev-29046	550	269	value	value	NOUN
inlawrev-29046	550	270	in	in	ADP
inlawrev-29046	550	271	dillard	dillard	NOUN
inlawrev-29046	550	272	’s	’s	PART
inlawrev-29046	550	273	real	real	ADJ
inlawrev-29046	550	274	property	property	NOUN
inlawrev-29046	550	275	valuation	valuation	NOUN
inlawrev-29046	550	276	.	.	PUNCT
inlawrev-29046	551	1	indiana	indiana	PROPN
inlawrev-29046	551	2	’s	’s	PROPN
inlawrev-29046	551	3	standard	standard	PROPN
inlawrev-29046	551	4	of	of	ADP
inlawrev-29046	551	5	value	value	NOUN
inlawrev-29046	551	6	for	for	ADP
inlawrev-29046	551	7	property	property	NOUN
inlawrev-29046	551	8	taxation	taxation	NOUN
inlawrev-29046	551	9	is	be	AUX
inlawrev-29046	551	10	“	"	PUNCT
inlawrev-29046	551	11	true	true	ADJ
inlawrev-29046	551	12	tax	tax	NOUN
inlawrev-29046	551	13	value	value	NOUN
inlawrev-29046	551	14	,	,	PUNCT
inlawrev-29046	551	15	”	"	PUNCT
inlawrev-29046	551	16	which	which	PRON
inlawrev-29046	551	17	reflects	reflect	VERB
inlawrev-29046	551	18	the	the	DET
inlawrev-29046	551	19	“	"	PUNCT
inlawrev-29046	551	20	value	value	NOUN
inlawrev-29046	551	21	of	of	ADP
inlawrev-29046	551	22	a	a	DET
inlawrev-29046	551	23	property	property	NOUN
inlawrev-29046	551	24	for	for	ADP
inlawrev-29046	551	25	its	its	PRON
inlawrev-29046	551	26	use	use	NOUN
inlawrev-29046	551	27	,	,	PUNCT
inlawrev-29046	551	28	not	not	PART
inlawrev-29046	551	29	the	the	DET
inlawrev-29046	551	30	value	value	NOUN
inlawrev-29046	551	31	of	of	ADP
inlawrev-29046	551	32	its	its	PRON
inlawrev-29046	551	33	use	use	NOUN
inlawrev-29046	551	34	”	"	PUNCT
inlawrev-29046	551	35	and	and	CCONJ
inlawrev-29046	551	36	excludes	exclude	VERB
inlawrev-29046	551	37	“	"	PUNCT
inlawrev-29046	551	38	business	business	NOUN
inlawrev-29046	551	39	value	value	NOUN
inlawrev-29046	551	40	,	,	PUNCT
inlawrev-29046	551	41	investment	investment	NOUN
inlawrev-29046	551	42	value	value	NOUN
inlawrev-29046	551	43	,	,	PUNCT
inlawrev-29046	551	44	[	[	X
inlawrev-29046	551	45	and	and	CCONJ
inlawrev-29046	551	46	]	]	X
inlawrev-29046	551	47	the	the	DET
inlawrev-29046	551	48	value	value	NOUN
inlawrev-29046	551	49	of	of	ADP
inlawrev-29046	551	50	contractual	contractual	ADJ
inlawrev-29046	551	51	rights	right	NOUN
inlawrev-29046	551	52	.	.	PUNCT
inlawrev-29046	552	1	”234	”234	ADP
inlawrev-29046	552	2	the	the	DET
inlawrev-29046	552	3	assessor	assessor	NOUN
inlawrev-29046	552	4	argued	argue	VERB
inlawrev-29046	552	5	that	that	SCONJ
inlawrev-29046	552	6	dillard	dillard	NOUN
inlawrev-29046	552	7	’s	’s	PART
inlawrev-29046	552	8	appraiser	appraiser	NOUN
inlawrev-29046	552	9	inserted	insert	VERB
inlawrev-29046	552	10	intangible	intangible	ADJ
inlawrev-29046	552	11	business	business	NOUN
inlawrev-29046	552	12	value	value	NOUN
inlawrev-29046	552	13	in	in	ADP
inlawrev-29046	552	14	the	the	DET
inlawrev-29046	552	15	property	property	NOUN
inlawrev-29046	552	16	valuation	valuation	NOUN
inlawrev-29046	552	17	because	because	SCONJ
inlawrev-29046	552	18	retail	retail	ADJ
inlawrev-29046	552	19	sales	sale	NOUN
inlawrev-29046	552	20	vary	vary	VERB
inlawrev-29046	552	21	according	accord	VERB
inlawrev-29046	552	22	to	to	ADP
inlawrev-29046	552	23	the	the	DET
inlawrev-29046	552	24	efficiency	efficiency	NOUN
inlawrev-29046	552	25	or	or	CCONJ
inlawrev-29046	552	26	inefficiency	inefficiency	NOUN
inlawrev-29046	552	27	of	of	ADP
inlawrev-29046	552	28	—	—	PUNCT
inlawrev-29046	552	29	—	—	PUNCT
inlawrev-29046	552	30	—	—	PUNCT
inlawrev-29046	552	31	—	—	PUNCT
inlawrev-29046	552	32	—	—	PUNCT
inlawrev-29046	552	33	—	—	PUNCT
inlawrev-29046	552	34	—	—	PUNCT
inlawrev-29046	552	35	—	—	PUNCT
inlawrev-29046	552	36	—	—	PUNCT
inlawrev-29046	552	37	—	—	PUNCT
inlawrev-29046	552	38	—	—	PUNCT
inlawrev-29046	552	39	—	—	PUNCT
inlawrev-29046	552	40	—	—	PUNCT
inlawrev-29046	552	41	—	—	PUNCT
inlawrev-29046	552	42	—	—	PUNCT
inlawrev-29046	552	43	—	—	PUNCT
inlawrev-29046	552	44	—	—	PUNCT
inlawrev-29046	552	45	—	—	PUNCT
inlawrev-29046	552	46	—	—	PUNCT
inlawrev-29046	552	47	—	—	PUNCT
inlawrev-29046	552	48	—	—	PUNCT
inlawrev-29046	552	49	—	—	PUNCT
inlawrev-29046	552	50	—	—	PUNCT
inlawrev-29046	552	51	—	—	PUNCT
inlawrev-29046	552	52	—	—	PUNCT
inlawrev-29046	552	53	—	—	PUNCT
inlawrev-29046	552	54	—	—	PUNCT
inlawrev-29046	552	55	—	—	PUNCT
inlawrev-29046	552	56	—	—	PUNCT
inlawrev-29046	552	57	223	223	NUM
inlawrev-29046	552	58	.	.	PUNCT
inlawrev-29046	553	1	i	i	PRON
inlawrev-29046	553	2	d.	d.	PROPN
inlawrev-29046	553	3	at	at	ADP
inlawrev-29046	553	4	775	775	NUM
inlawrev-29046	553	5	.	.	PUNCT
inlawrev-29046	554	1	224	224	NUM
inlawrev-29046	554	2	.	.	PUNCT
inlawrev-29046	555	1	i	i	PRON
inlawrev-29046	555	2	d.	d.	PROPN
inlawrev-29046	555	3	225	225	NUM
inlawrev-29046	555	4	.	.	PUNCT
inlawrev-29046	556	1	i	i	PRON
inlawrev-29046	556	2	d.	d.	PROPN
inlawrev-29046	556	3	226	226	NUM
inlawrev-29046	556	4	.	.	PUNCT
inlawrev-29046	557	1	i	i	PRON
inlawrev-29046	557	2	d.	d.	PROPN
inlawrev-29046	557	3	227	227	NUM
inlawrev-29046	557	4	.	.	PUNCT
inlawrev-29046	558	1	i	i	PRON
inlawrev-29046	558	2	d.	d.	PROPN
inlawrev-29046	558	3	228	228	NUM
inlawrev-29046	558	4	.	.	PUNCT
inlawrev-29046	559	1	i	i	PRON
inlawrev-29046	559	2	d.	d.	PROPN
inlawrev-29046	559	3	229	229	NUM
inlawrev-29046	559	4	.	.	PUNCT
inlawrev-29046	560	1	i	i	PRON
inlawrev-29046	560	2	d.	d.	PROPN
inlawrev-29046	560	3	(	(	PUNCT
inlawrev-29046	560	4	citing	cite	VERB
inlawrev-29046	560	5	in	in	ADP
inlawrev-29046	560	6	re	re	NOUN
inlawrev-29046	560	7	equalization	equalization	NOUN
inlawrev-29046	560	8	appeal	appeal	NOUN
inlawrev-29046	560	9	of	of	ADP
inlawrev-29046	560	10	walmart	walmart	PROPN
inlawrev-29046	560	11	stores	stores	PROPN
inlawrev-29046	560	12	,	,	PUNCT
inlawrev-29046	560	13	inc	inc	PROPN
inlawrev-29046	560	14	.	.	PROPN
inlawrev-29046	560	15	,	,	PUNCT
inlawrev-29046	560	16	513	513	NUM
inlawrev-29046	560	17	p.3d	p.3d	NUM
inlawrev-29046	560	18	457	457	NUM
inlawrev-29046	560	19	,	,	PUNCT
inlawrev-29046	560	20	476	476	NUM
inlawrev-29046	560	21	(	(	PUNCT
inlawrev-29046	560	22	kan	kan	X
inlawrev-29046	560	23	.	.	PROPN
inlawrev-29046	560	24	2022	2022	NUM
inlawrev-29046	560	25	)	)	PUNCT
inlawrev-29046	560	26	)	)	PUNCT
inlawrev-29046	560	27	.	.	PUNCT
inlawrev-29046	561	1	230	230	NUM
inlawrev-29046	561	2	.	.	PUNCT
inlawrev-29046	562	1	i	i	PRON
inlawrev-29046	562	2	d.	d.	PROPN
inlawrev-29046	562	3	at	at	ADP
inlawrev-29046	562	4	775–76	775–76	PROPN
inlawrev-29046	562	5	.	.	PUNCT
inlawrev-29046	563	1	231	231	NUM
inlawrev-29046	563	2	.	.	PUNCT
inlawrev-29046	564	1	i	i	PRON
inlawrev-29046	564	2	d.	d.	PROPN
inlawrev-29046	564	3	at	at	ADP
inlawrev-29046	564	4	776	776	NUM
inlawrev-29046	564	5	n.4	n.4	NOUN
inlawrev-29046	564	6	(	(	PUNCT
inlawrev-29046	564	7	providing	provide	VERB
inlawrev-29046	564	8	the	the	DET
inlawrev-29046	564	9	url	url	NOUN
inlawrev-29046	564	10	to	to	ADP
inlawrev-29046	564	11	the	the	DET
inlawrev-29046	564	12	uspap	uspap	NOUN
inlawrev-29046	564	13	)	)	PUNCT
inlawrev-29046	564	14	.	.	PUNCT
inlawrev-29046	565	1	232	232	X
inlawrev-29046	565	2	.	.	PUNCT
inlawrev-29046	566	1	i	i	PRON
inlawrev-29046	566	2	d.	d.	PROPN
inlawrev-29046	566	3	at	at	ADP
inlawrev-29046	566	4	776	776	NUM
inlawrev-29046	566	5	.	.	PUNCT
inlawrev-29046	566	6	233	233	NUM
inlawrev-29046	566	7	.	.	PUNCT
inlawrev-29046	567	1	i	i	PRON
inlawrev-29046	567	2	d.	d.	PROPN
inlawrev-29046	567	3	234	234	NUM
inlawrev-29046	567	4	.	.	PUNCT
inlawrev-29046	568	1	i	i	PRON
inlawrev-29046	568	2	d.	d.	PROPN
inlawrev-29046	568	3	(	(	PUNCT
inlawrev-29046	568	4	citing	cite	VERB
inlawrev-29046	568	5	howard	howard	PROPN
inlawrev-29046	568	6	cty	cty	PROPN
inlawrev-29046	568	7	.	.	PROPN
inlawrev-29046	568	8	assessor	assessor	PROPN
inlawrev-29046	568	9	v.	v.	PROPN
inlawrev-29046	568	10	kohl	kohl	PROPN
inlawrev-29046	568	11	’s	’s	PART
inlawrev-29046	568	12	ind	ind	NOUN
inlawrev-29046	568	13	.	.	PUNCT
inlawrev-29046	569	1	lp	lp	ADJ
inlawrev-29046	569	2	,	,	PUNCT
inlawrev-29046	569	3	57	57	NUM
inlawrev-29046	569	4	n.e.3d	n.e.3d	NUM
inlawrev-29046	569	5	913	913	NUM
inlawrev-29046	569	6	,	,	PUNCT
inlawrev-29046	569	7	917	917	NUM
inlawrev-29046	569	8	(	(	PUNCT
inlawrev-29046	569	9	ind	ind	NOUN
inlawrev-29046	569	10	.	.	PUNCT
inlawrev-29046	570	1	t.c	t.c	PROPN
inlawrev-29046	570	2	.	.	PROPN
inlawrev-29046	570	3	2016	2016	NUM
inlawrev-29046	570	4	)	)	PUNCT
inlawrev-29046	570	5	)	)	PUNCT
inlawrev-29046	571	1	(	(	PUNCT
inlawrev-29046	571	2	emphasis	emphasis	NOUN
inlawrev-29046	571	3	original	original	ADJ
inlawrev-29046	571	4	)	)	PUNCT
inlawrev-29046	571	5	.	.	PUNCT
inlawrev-29046	572	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	572	2	269405831_inlr-58-4_text.indd	269405831_inlr-58-4_text.indd	NUM
inlawrev-29046	572	3	269	269	NUM
inlawrev-29046	572	4	5/13/25	5/13/25	NUM
inlawrev-29046	572	5	4:51	4:51	NUM
inlawrev-29046	572	6	 	 	SPACE
inlawrev-29046	572	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	572	8	4:51	4:51	NUM
inlawrev-29046	572	9	 	 	SPACE
inlawrev-29046	572	10	pm	pm	NOUN
inlawrev-29046	572	11	indiana	indiana	PROPN
inlawrev-29046	572	12	law	law	PROPN
inlawrev-29046	572	13	review	review	NOUN
inlawrev-29046	573	1	[	[	X
inlawrev-29046	573	2	vol	vol	NOUN
inlawrev-29046	573	3	.	.	PUNCT
inlawrev-29046	574	1	58:923	58:923	NUM
inlawrev-29046	574	2	946	946	NUM
inlawrev-29046	574	3	a	a	DET
inlawrev-29046	574	4	store	store	NOUN
inlawrev-29046	574	5	’s	’s	NOUN
inlawrev-29046	574	6	management.235	management.235	NUM
inlawrev-29046	574	7	the	the	DET
inlawrev-29046	574	8	tax	tax	NOUN
inlawrev-29046	574	9	court	court	NOUN
inlawrev-29046	574	10	rejected	reject	VERB
inlawrev-29046	574	11	this	this	PRON
inlawrev-29046	574	12	.	.	PUNCT
inlawrev-29046	575	1	it	it	PRON
inlawrev-29046	575	2	noted	note	VERB
inlawrev-29046	575	3	that	that	SCONJ
inlawrev-29046	575	4	dillard	dillard	NOUN
inlawrev-29046	575	5	’s	’s	PART
inlawrev-29046	575	6	appraiser	appraiser	NOUN
inlawrev-29046	575	7	specifically	specifically	ADV
inlawrev-29046	575	8	acknowledged	acknowledge	VERB
inlawrev-29046	575	9	the	the	DET
inlawrev-29046	575	10	need	need	NOUN
inlawrev-29046	575	11	to	to	PART
inlawrev-29046	575	12	exclude	exclude	VERB
inlawrev-29046	575	13	business	business	NOUN
inlawrev-29046	575	14	value	value	NOUN
inlawrev-29046	575	15	from	from	ADP
inlawrev-29046	575	16	the	the	DET
inlawrev-29046	575	17	property	property	NOUN
inlawrev-29046	575	18	’s	’s	PART
inlawrev-29046	575	19	value	value	NOUN
inlawrev-29046	575	20	and	and	CCONJ
inlawrev-29046	575	21	explained	explain	VERB
inlawrev-29046	575	22	what	what	DET
inlawrev-29046	575	23	methods	method	NOUN
inlawrev-29046	575	24	he	he	PRON
inlawrev-29046	575	25	used	use	VERB
inlawrev-29046	575	26	to	to	PART
inlawrev-29046	575	27	accomplish	accomplish	VERB
inlawrev-29046	575	28	this.236	this.236	NUM
inlawrev-29046	575	29	it	it	PRON
inlawrev-29046	575	30	also	also	ADV
inlawrev-29046	575	31	said	say	VERB
inlawrev-29046	575	32	that	that	SCONJ
inlawrev-29046	575	33	the	the	DET
inlawrev-29046	575	34	assessor	assessor	NOUN
inlawrev-29046	575	35	failed	fail	VERB
inlawrev-29046	575	36	to	to	PART
inlawrev-29046	575	37	provide	provide	VERB
inlawrev-29046	575	38	any	any	DET
inlawrev-29046	575	39	evidence	evidence	NOUN
inlawrev-29046	575	40	,	,	PUNCT
inlawrev-29046	575	41	legal	legal	ADJ
inlawrev-29046	575	42	authority	authority	NOUN
inlawrev-29046	575	43	,	,	PUNCT
inlawrev-29046	575	44	or	or	CCONJ
inlawrev-29046	575	45	other	other	ADJ
inlawrev-29046	575	46	authority	authority	NOUN
inlawrev-29046	575	47	demonstrating	demonstrate	VERB
inlawrev-29046	575	48	that	that	SCONJ
inlawrev-29046	575	49	the	the	DET
inlawrev-29046	575	50	appraiser	appraiser	NOUN
inlawrev-29046	575	51	’s	’s	PART
inlawrev-29046	575	52	exclusion	exclusion	NOUN
inlawrev-29046	575	53	methodology	methodology	NOUN
inlawrev-29046	575	54	insufficiently	insufficiently	ADV
inlawrev-29046	575	55	alleviated	alleviate	VERB
inlawrev-29046	575	56	the	the	DET
inlawrev-29046	575	57	risk	risk	NOUN
inlawrev-29046	575	58	of	of	ADP
inlawrev-29046	575	59	improperly	improperly	ADV
inlawrev-29046	575	60	including	include	VERB
inlawrev-29046	575	61	business	business	NOUN
inlawrev-29046	575	62	value	value	NOUN
inlawrev-29046	575	63	,	,	PUNCT
inlawrev-29046	575	64	conflicted	conflict	VERB
inlawrev-29046	575	65	with	with	ADP
inlawrev-29046	575	66	the	the	DET
inlawrev-29046	575	67	law	law	NOUN
inlawrev-29046	575	68	,	,	PUNCT
inlawrev-29046	575	69	or	or	CCONJ
inlawrev-29046	575	70	conflicted	conflict	VERB
inlawrev-29046	575	71	with	with	ADP
inlawrev-29046	575	72	recognized	recognize	VERB
inlawrev-29046	575	73	appraisal	appraisal	NOUN
inlawrev-29046	575	74	principles.237	principles.237	PROPN
inlawrev-29046	575	75	finally	finally	ADV
inlawrev-29046	575	76	,	,	PUNCT
inlawrev-29046	575	77	the	the	DET
inlawrev-29046	575	78	court	court	NOUN
inlawrev-29046	575	79	held	hold	VERB
inlawrev-29046	575	80	that	that	SCONJ
inlawrev-29046	575	81	the	the	DET
inlawrev-29046	575	82	assessor	assessor	NOUN
inlawrev-29046	575	83	failed	fail	VERB
inlawrev-29046	575	84	to	to	PART
inlawrev-29046	575	85	introduce	introduce	VERB
inlawrev-29046	575	86	any	any	DET
inlawrev-29046	575	87	evidence	evidence	NOUN
inlawrev-29046	575	88	that	that	PRON
inlawrev-29046	575	89	quantified	quantify	VERB
inlawrev-29046	575	90	the	the	DET
inlawrev-29046	575	91	amount	amount	NOUN
inlawrev-29046	575	92	of	of	ADP
inlawrev-29046	575	93	any	any	PRON
inlawrev-29046	575	94	allegedly	allegedly	ADV
inlawrev-29046	575	95	improperly	improperly	ADV
inlawrev-29046	575	96	included	include	VERB
inlawrev-29046	575	97	business	business	NOUN
inlawrev-29046	575	98	value.238	value.238	NOUN
inlawrev-29046	575	99	lastly	lastly	ADV
inlawrev-29046	575	100	,	,	PUNCT
inlawrev-29046	575	101	the	the	DET
inlawrev-29046	575	102	tax	tax	NOUN
inlawrev-29046	575	103	court	court	NOUN
inlawrev-29046	575	104	addressed	address	VERB
inlawrev-29046	575	105	the	the	DET
inlawrev-29046	575	106	assessor	assessor	NOUN
inlawrev-29046	575	107	’s	’s	PART
inlawrev-29046	575	108	third	third	ADJ
inlawrev-29046	575	109	and	and	CCONJ
inlawrev-29046	575	110	final	final	ADJ
inlawrev-29046	575	111	argument	argument	NOUN
inlawrev-29046	575	112	,	,	PUNCT
inlawrev-29046	575	113	which	which	PRON
inlawrev-29046	575	114	contended	contend	VERB
inlawrev-29046	575	115	that	that	SCONJ
inlawrev-29046	575	116	,	,	PUNCT
inlawrev-29046	575	117	because	because	SCONJ
inlawrev-29046	575	118	dillard	dillard	PROPN
inlawrev-29046	575	119	’s	’s	PART
inlawrev-29046	575	120	appraiser	appraiser	NOUN
inlawrev-29046	575	121	used	use	VERB
inlawrev-29046	575	122	“	"	PUNCT
inlawrev-29046	575	123	arbitrary	arbitrary	ADJ
inlawrev-29046	575	124	data	datum	NOUN
inlawrev-29046	575	125	,	,	PUNCT
inlawrev-29046	575	126	”	"	PUNCT
inlawrev-29046	575	127	he	he	PRON
inlawrev-29046	575	128	failed	fail	VERB
inlawrev-29046	575	129	to	to	PART
inlawrev-29046	575	130	substantiate	substantiate	VERB
inlawrev-29046	575	131	his	his	PRON
inlawrev-29046	575	132	calculation	calculation	NOUN
inlawrev-29046	575	133	of	of	ADP
inlawrev-29046	575	134	the	the	DET
inlawrev-29046	575	135	2.5	2.5	NUM
inlawrev-29046	575	136	%	%	NOUN
inlawrev-29046	575	137	average	average	ADJ
inlawrev-29046	575	138	rent	rent	NOUN
inlawrev-29046	575	139	-	-	PUNCT
inlawrev-29046	575	140	paid	pay	VERB
inlawrev-29046	575	141	-	-	PUNCT
inlawrev-29046	575	142	in	in	ADP
inlawrev-29046	575	143	-	-	PUNCT
inlawrev-29046	575	144	relationto	relationto	NOUN
inlawrev-29046	575	145	-	-	PUNCT
inlawrev-29046	575	146	retail	retail	ADJ
inlawrev-29046	575	147	-	-	PUNCT
inlawrev-29046	575	148	sales	sale	NOUN
inlawrev-29046	575	149	ratio	ratio	NOUN
inlawrev-29046	575	150	used	use	VERB
inlawrev-29046	575	151	in	in	ADP
inlawrev-29046	575	152	estimating	estimate	VERB
inlawrev-29046	575	153	market	market	NOUN
inlawrev-29046	575	154	rent	rent	NOUN
inlawrev-29046	575	155	and	and	CCONJ
inlawrev-29046	575	156	,	,	PUNCT
inlawrev-29046	575	157	ultimately	ultimately	ADV
inlawrev-29046	575	158	,	,	PUNCT
inlawrev-29046	575	159	the	the	DET
inlawrev-29046	575	160	property	property	NOUN
inlawrev-29046	575	161	’s	’s	PART
inlawrev-29046	575	162	taxable	taxable	ADJ
inlawrev-29046	575	163	value.239	value.239	NOUN
inlawrev-29046	575	164	the	the	DET
inlawrev-29046	575	165	assessor	assessor	NOUN
inlawrev-29046	575	166	cited	cite	VERB
inlawrev-29046	575	167	two	two	NUM
inlawrev-29046	575	168	previous	previous	ADJ
inlawrev-29046	575	169	tax	tax	NOUN
inlawrev-29046	575	170	court	court	NOUN
inlawrev-29046	575	171	decisions	decision	NOUN
inlawrev-29046	575	172	in	in	ADP
inlawrev-29046	575	173	which	which	PRON
inlawrev-29046	575	174	the	the	DET
inlawrev-29046	575	175	court	court	NOUN
inlawrev-29046	575	176	rejected	reject	VERB
inlawrev-29046	575	177	an	an	DET
inlawrev-29046	575	178	appraiser	appraiser	NOUN
inlawrev-29046	575	179	’s	’s	PART
inlawrev-29046	575	180	selection	selection	NOUN
inlawrev-29046	575	181	of	of	ADP
inlawrev-29046	575	182	a	a	DET
inlawrev-29046	575	183	percentage	percentage	NOUN
inlawrev-29046	575	184	ratio	ratio	NOUN
inlawrev-29046	575	185	used	use	VERB
inlawrev-29046	575	186	to	to	PART
inlawrev-29046	575	187	calculate	calculate	VERB
inlawrev-29046	575	188	a	a	DET
inlawrev-29046	575	189	property	property	NOUN
inlawrev-29046	575	190	’s	’s	PART
inlawrev-29046	575	191	tax	tax	NOUN
inlawrev-29046	575	192	value	value	NOUN
inlawrev-29046	575	193	from	from	ADP
inlawrev-29046	575	194	an	an	DET
inlawrev-29046	575	195	estimated	estimate	VERB
inlawrev-29046	575	196	range	range	NOUN
inlawrev-29046	575	197	of	of	ADP
inlawrev-29046	575	198	ratios	ratio	NOUN
inlawrev-29046	575	199	without	without	ADP
inlawrev-29046	575	200	the	the	DET
inlawrev-29046	575	201	appraiser	appraiser	NOUN
inlawrev-29046	575	202	explaining	explain	VERB
inlawrev-29046	575	203	the	the	DET
inlawrev-29046	575	204	rationale	rationale	NOUN
inlawrev-29046	575	205	for	for	ADP
inlawrev-29046	575	206	their	their	PRON
inlawrev-29046	575	207	selection.240	selection.240	NOUN
inlawrev-29046	575	208	the	the	DET
inlawrev-29046	575	209	tax	tax	NOUN
inlawrev-29046	575	210	court	court	NOUN
inlawrev-29046	575	211	rejected	reject	VERB
inlawrev-29046	575	212	this	this	DET
inlawrev-29046	575	213	argument	argument	NOUN
inlawrev-29046	575	214	but	but	CCONJ
inlawrev-29046	575	215	failed	fail	VERB
inlawrev-29046	575	216	to	to	PART
inlawrev-29046	575	217	provide	provide	VERB
inlawrev-29046	575	218	a	a	DET
inlawrev-29046	575	219	clear	clear	ADJ
inlawrev-29046	575	220	and	and	CCONJ
inlawrev-29046	575	221	persuasive	persuasive	ADJ
inlawrev-29046	575	222	explanation	explanation	NOUN
inlawrev-29046	575	223	of	of	ADP
inlawrev-29046	575	224	why	why	SCONJ
inlawrev-29046	575	225	.	.	PUNCT
inlawrev-29046	576	1	it	it	PRON
inlawrev-29046	576	2	said	say	VERB
inlawrev-29046	576	3	that	that	SCONJ
inlawrev-29046	576	4	,	,	PUNCT
inlawrev-29046	576	5	when	when	SCONJ
inlawrev-29046	576	6	it	it	PRON
inlawrev-29046	576	7	looked	look	VERB
inlawrev-29046	576	8	at	at	ADP
inlawrev-29046	576	9	the	the	DET
inlawrev-29046	576	10	entire	entire	ADJ
inlawrev-29046	576	11	evidentiary	evidentiary	NOUN
inlawrev-29046	576	12	record	record	NOUN
inlawrev-29046	576	13	before	before	ADP
inlawrev-29046	576	14	it	it	PRON
inlawrev-29046	576	15	,	,	PUNCT
inlawrev-29046	576	16	though	though	SCONJ
inlawrev-29046	576	17	dillard	dillard	PROPN
inlawrev-29046	576	18	’s	’s	PART
inlawrev-29046	576	19	appraiser	appraiser	NOUN
inlawrev-29046	576	20	did	do	AUX
inlawrev-29046	576	21	not	not	PART
inlawrev-29046	576	22	explain	explain	VERB
inlawrev-29046	576	23	the	the	DET
inlawrev-29046	576	24	reason	reason	NOUN
inlawrev-29046	576	25	for	for	ADP
inlawrev-29046	576	26	its	its	PRON
inlawrev-29046	576	27	ratio	ratio	NOUN
inlawrev-29046	576	28	choice	choice	NOUN
inlawrev-29046	576	29	,	,	PUNCT
inlawrev-29046	576	30	there	there	PRON
inlawrev-29046	576	31	existed	exist	VERB
inlawrev-29046	576	32	in	in	ADP
inlawrev-29046	576	33	the	the	DET
inlawrev-29046	576	34	record	record	NOUN
inlawrev-29046	576	35	“	"	PUNCT
inlawrev-29046	576	36	sufficient	sufficient	ADJ
inlawrev-29046	576	37	evidence	evidence	NOUN
inlawrev-29046	576	38	.	.	PUNCT
inlawrev-29046	576	39	.	.	PUNCT
inlawrev-29046	576	40	.	.	PUNCT
inlawrev-29046	577	1	to	to	PART
inlawrev-29046	577	2	permit	permit	VERB
inlawrev-29046	577	3	a	a	DET
inlawrev-29046	577	4	reasonable	reasonable	ADJ
inlawrev-29046	577	5	mind	mind	NOUN
inlawrev-29046	577	6	to	to	PART
inlawrev-29046	577	7	accept	accept	VERB
inlawrev-29046	577	8	the	the	DET
inlawrev-29046	577	9	selection	selection	NOUN
inlawrev-29046	577	10	of	of	ADP
inlawrev-29046	577	11	2.5%.”241	2.5%.”241	NOUN
inlawrev-29046	577	12	in	in	ADP
inlawrev-29046	577	13	other	other	ADJ
inlawrev-29046	577	14	words	word	NOUN
inlawrev-29046	577	15	,	,	PUNCT
inlawrev-29046	577	16	the	the	DET
inlawrev-29046	577	17	court	court	NOUN
inlawrev-29046	577	18	held	hold	VERB
inlawrev-29046	577	19	that	that	SCONJ
inlawrev-29046	577	20	other	other	ADJ
inlawrev-29046	577	21	evidence	evidence	NOUN
inlawrev-29046	577	22	in	in	ADP
inlawrev-29046	577	23	the	the	DET
inlawrev-29046	577	24	record	record	NOUN
inlawrev-29046	577	25	corroborated	corroborate	VERB
inlawrev-29046	577	26	the	the	DET
inlawrev-29046	577	27	appraiser	appraiser	NOUN
inlawrev-29046	577	28	’s	’s	PART
inlawrev-29046	577	29	unexplained	unexplained	ADJ
inlawrev-29046	577	30	decision	decision	NOUN
inlawrev-29046	577	31	and	and	CCONJ
inlawrev-29046	577	32	,	,	PUNCT
inlawrev-29046	577	33	therefore	therefore	ADV
inlawrev-29046	577	34	,	,	PUNCT
inlawrev-29046	577	35	relieved	relieve	VERB
inlawrev-29046	577	36	him	he	PRON
inlawrev-29046	577	37	of	of	ADP
inlawrev-29046	577	38	needing	need	VERB
inlawrev-29046	577	39	to	to	PART
inlawrev-29046	577	40	explain	explain	VERB
inlawrev-29046	577	41	his	his	PRON
inlawrev-29046	577	42	decision	decision	NOUN
inlawrev-29046	577	43	in	in	ADP
inlawrev-29046	577	44	order	order	NOUN
inlawrev-29046	577	45	to	to	PART
inlawrev-29046	577	46	substantiate	substantiate	VERB
inlawrev-29046	577	47	it.242	it.242	NOUN
inlawrev-29046	577	48	the	the	DET
inlawrev-29046	577	49	court	court	NOUN
inlawrev-29046	577	50	did	do	AUX
inlawrev-29046	577	51	not	not	PART
inlawrev-29046	577	52	identify	identify	VERB
inlawrev-29046	577	53	this	this	DET
inlawrev-29046	577	54	evidence	evidence	NOUN
inlawrev-29046	577	55	or	or	CCONJ
inlawrev-29046	577	56	explain	explain	VERB
inlawrev-29046	577	57	how	how	SCONJ
inlawrev-29046	577	58	it	it	PRON
inlawrev-29046	577	59	corroborated	corroborate	VERB
inlawrev-29046	577	60	the	the	DET
inlawrev-29046	577	61	appraiser	appraiser	NOUN
inlawrev-29046	577	62	’s	’s	PART
inlawrev-29046	577	63	ratio	ratio	NOUN
inlawrev-29046	577	64	-	-	PUNCT
inlawrev-29046	577	65	choice	choice	NOUN
inlawrev-29046	577	66	decision	decision	NOUN
inlawrev-29046	577	67	.	.	PUNCT
inlawrev-29046	578	1	the	the	DET
inlawrev-29046	578	2	court	court	NOUN
inlawrev-29046	578	3	explained	explain	VERB
inlawrev-29046	578	4	how	how	SCONJ
inlawrev-29046	578	5	the	the	DET
inlawrev-29046	578	6	appraiser	appraiser	NOUN
inlawrev-29046	578	7	calculated	calculate	VERB
inlawrev-29046	578	8	the	the	DET
inlawrev-29046	578	9	range	range	NOUN
inlawrev-29046	578	10	of	of	ADP
inlawrev-29046	578	11	percentage	percentage	NOUN
inlawrev-29046	578	12	ratios	ratio	NOUN
inlawrev-29046	578	13	but	but	CCONJ
inlawrev-29046	578	14	not	not	PART
inlawrev-29046	578	15	how	how	SCONJ
inlawrev-29046	578	16	he	he	PRON
inlawrev-29046	578	17	selected	select	VERB
inlawrev-29046	578	18	the	the	DET
inlawrev-29046	578	19	2.5	2.5	NUM
inlawrev-29046	578	20	%	%	NOUN
inlawrev-29046	578	21	ratio.243	ratio.243	NOUN
inlawrev-29046	578	22	despite	despite	SCONJ
inlawrev-29046	578	23	this	this	DET
inlawrev-29046	578	24	explanatory	explanatory	ADJ
inlawrev-29046	578	25	omission	omission	NOUN
inlawrev-29046	578	26	,	,	PUNCT
inlawrev-29046	578	27	the	the	DET
inlawrev-29046	578	28	court	court	NOUN
inlawrev-29046	578	29	concluded	conclude	VERB
inlawrev-29046	578	30	that	that	SCONJ
inlawrev-29046	578	31	“	"	PUNCT
inlawrev-29046	578	32	the	the	DET
inlawrev-29046	578	33	[	[	X
inlawrev-29046	578	34	ibtr	ibtr	VERB
inlawrev-29046	578	35	’s	’s	PART
inlawrev-29046	578	36	]	]	PUNCT
inlawrev-29046	578	37	determination	determination	NOUN
inlawrev-29046	578	38	on	on	ADP
inlawrev-29046	578	39	this	this	DET
inlawrev-29046	578	40	point	point	NOUN
inlawrev-29046	578	41	was	be	AUX
inlawrev-29046	578	42	supported	support	VERB
inlawrev-29046	578	43	by	by	ADP
inlawrev-29046	578	44	substantial	substantial	ADJ
inlawrev-29046	578	45	evidence	evidence	NOUN
inlawrev-29046	578	46	.	.	PUNCT
inlawrev-29046	578	47	”244	”244	PROPN
inlawrev-29046	579	1	because	because	SCONJ
inlawrev-29046	579	2	the	the	DET
inlawrev-29046	579	3	tax	tax	NOUN
inlawrev-29046	579	4	court	court	NOUN
inlawrev-29046	579	5	rejected	reject	VERB
inlawrev-29046	579	6	all	all	DET
inlawrev-29046	579	7	three	three	NUM
inlawrev-29046	579	8	of	of	ADP
inlawrev-29046	579	9	the	the	DET
inlawrev-29046	579	10	assessor	assessor	NOUN
inlawrev-29046	579	11	’s	’s	PART
inlawrev-29046	579	12	arguments	argument	NOUN
inlawrev-29046	579	13	,	,	PUNCT
inlawrev-29046	579	14	it	it	PRON
inlawrev-29046	579	15	affirmed	affirm	VERB
inlawrev-29046	579	16	the	the	DET
inlawrev-29046	579	17	ibtr	ibtr	VERB
inlawrev-29046	579	18	’s	’s	PART
inlawrev-29046	579	19	decision	decision	NOUN
inlawrev-29046	579	20	in	in	ADP
inlawrev-29046	579	21	dillard	dillard	NOUN
inlawrev-29046	579	22	’s	’s	PART
inlawrev-29046	579	23	favor.245	favor.245	NOUN
inlawrev-29046	579	24	—	—	PUNCT
inlawrev-29046	579	25	—	—	PUNCT
inlawrev-29046	579	26	—	—	PUNCT
inlawrev-29046	579	27	—	—	PUNCT
inlawrev-29046	579	28	—	—	PUNCT
inlawrev-29046	579	29	—	—	PUNCT
inlawrev-29046	579	30	—	—	PUNCT
inlawrev-29046	579	31	—	—	PUNCT
inlawrev-29046	579	32	—	—	PUNCT
inlawrev-29046	579	33	—	—	PUNCT
inlawrev-29046	579	34	—	—	PUNCT
inlawrev-29046	579	35	—	—	PUNCT
inlawrev-29046	579	36	—	—	PUNCT
inlawrev-29046	579	37	—	—	PUNCT
inlawrev-29046	579	38	—	—	PUNCT
inlawrev-29046	579	39	—	—	PUNCT
inlawrev-29046	579	40	—	—	PUNCT
inlawrev-29046	579	41	—	—	PUNCT
inlawrev-29046	579	42	—	—	PUNCT
inlawrev-29046	579	43	—	—	PUNCT
inlawrev-29046	579	44	—	—	PUNCT
inlawrev-29046	579	45	—	—	PUNCT
inlawrev-29046	579	46	—	—	PUNCT
inlawrev-29046	579	47	—	—	PUNCT
inlawrev-29046	579	48	—	—	PUNCT
inlawrev-29046	579	49	—	—	PUNCT
inlawrev-29046	579	50	—	—	PUNCT
inlawrev-29046	579	51	—	—	PUNCT
inlawrev-29046	579	52	—	—	PUNCT
inlawrev-29046	579	53	235	235	NUM
inlawrev-29046	579	54	.	.	PUNCT
inlawrev-29046	580	1	i	i	PRON
inlawrev-29046	580	2	d.	d.	PROPN
inlawrev-29046	580	3	236	236	NUM
inlawrev-29046	580	4	.	.	PUNCT
inlawrev-29046	581	1	i	i	PRON
inlawrev-29046	581	2	d.	d.	PROPN
inlawrev-29046	581	3	237	237	NUM
inlawrev-29046	581	4	.	.	PUNCT
inlawrev-29046	582	1	i	i	PRON
inlawrev-29046	582	2	d.	d.	PROPN
inlawrev-29046	582	3	at	at	ADP
inlawrev-29046	582	4	777	777	NUM
inlawrev-29046	582	5	.	.	PUNCT
inlawrev-29046	583	1	238	238	NUM
inlawrev-29046	583	2	.	.	PUNCT
inlawrev-29046	584	1	i	i	PRON
inlawrev-29046	584	2	d.	d.	PROPN
inlawrev-29046	584	3	239	239	NUM
inlawrev-29046	584	4	.	.	PUNCT
inlawrev-29046	585	1	i	i	PRON
inlawrev-29046	585	2	d.	d.	PROPN
inlawrev-29046	585	3	at	at	ADP
inlawrev-29046	585	4	778	778	NUM
inlawrev-29046	585	5	.	.	PUNCT
inlawrev-29046	586	1	240	240	NUM
inlawrev-29046	586	2	.	.	PUNCT
inlawrev-29046	587	1	i	i	PRON
inlawrev-29046	587	2	d.	d.	PROPN
inlawrev-29046	587	3	(	(	PUNCT
inlawrev-29046	587	4	citing	cite	VERB
inlawrev-29046	587	5	southlake	southlake	NOUN
inlawrev-29046	587	6	ind	ind	PROPN
inlawrev-29046	587	7	.	.	PROPN
inlawrev-29046	587	8	,	,	PUNCT
inlawrev-29046	588	1	llc	llc	PROPN
inlawrev-29046	588	2	v.	v.	PROPN
inlawrev-29046	588	3	lake	lake	PROPN
inlawrev-29046	588	4	cty	cty	PROPN
inlawrev-29046	588	5	.	.	PROPN
inlawrev-29046	588	6	assessor	assessor	NOUN
inlawrev-29046	588	7	,	,	PUNCT
inlawrev-29046	588	8	181	181	NUM
inlawrev-29046	588	9	n.e.3d	n.e.3d	NUM
inlawrev-29046	588	10	484	484	NUM
inlawrev-29046	588	11	,	,	PUNCT
inlawrev-29046	588	12	493	493	NUM
inlawrev-29046	588	13	(	(	PUNCT
inlawrev-29046	588	14	ind	ind	NOUN
inlawrev-29046	588	15	.	.	PUNCT
inlawrev-29046	589	1	t.c	t.c	PROPN
inlawrev-29046	589	2	.	.	PROPN
inlawrev-29046	589	3	2021	2021	NUM
inlawrev-29046	589	4	)	)	PUNCT
inlawrev-29046	589	5	;	;	PUNCT
inlawrev-29046	589	6	marion	marion	PROPN
inlawrev-29046	589	7	cty	cty	PROPN
inlawrev-29046	589	8	.	.	PROPN
inlawrev-29046	589	9	assessor	assessor	PROPN
inlawrev-29046	589	10	v.	v.	PROPN
inlawrev-29046	589	11	washington	washington	PROPN
inlawrev-29046	589	12	square	square	PROPN
inlawrev-29046	589	13	mall	mall	PROPN
inlawrev-29046	589	14	,	,	PUNCT
inlawrev-29046	589	15	llc	llc	PROPN
inlawrev-29046	589	16	,	,	PUNCT
inlawrev-29046	589	17	46	46	NUM
inlawrev-29046	589	18	n.e.3d	n.e.3d	NUM
inlawrev-29046	589	19	1	1	NUM
inlawrev-29046	589	20	,	,	PUNCT
inlawrev-29046	589	21	11	11	NUM
inlawrev-29046	589	22	(	(	PUNCT
inlawrev-29046	589	23	ind	ind	NOUN
inlawrev-29046	589	24	.	.	PUNCT
inlawrev-29046	590	1	t.c	t.c	PROPN
inlawrev-29046	590	2	.	.	PROPN
inlawrev-29046	590	3	2015	2015	NUM
inlawrev-29046	590	4	)	)	PUNCT
inlawrev-29046	590	5	)	)	PUNCT
inlawrev-29046	590	6	.	.	PUNCT
inlawrev-29046	591	1	241	241	X
inlawrev-29046	591	2	.	.	PUNCT
inlawrev-29046	592	1	i	i	PRON
inlawrev-29046	592	2	d.	d.	PROPN
inlawrev-29046	592	3	at	at	ADP
inlawrev-29046	592	4	779	779	NUM
inlawrev-29046	592	5	.	.	PUNCT
inlawrev-29046	592	6	242	242	NUM
inlawrev-29046	592	7	.	.	PUNCT
inlawrev-29046	593	1	i	i	PRON
inlawrev-29046	593	2	d.	d.	VERB
inlawrev-29046	593	3	at	at	ADP
inlawrev-29046	593	4	778–79	778–79	ADV
inlawrev-29046	593	5	.	.	PUNCT
inlawrev-29046	594	1	243	243	NUM
inlawrev-29046	594	2	.	.	PUNCT
inlawrev-29046	595	1	i	i	PRON
inlawrev-29046	595	2	d.	d.	PROPN
inlawrev-29046	595	3	244	244	NUM
inlawrev-29046	595	4	.	.	PUNCT
inlawrev-29046	596	1	i	i	PRON
inlawrev-29046	596	2	d.	d.	PROPN
inlawrev-29046	596	3	at	at	ADP
inlawrev-29046	596	4	779	779	NUM
inlawrev-29046	596	5	.	.	PUNCT
inlawrev-29046	597	1	245	245	NUM
inlawrev-29046	597	2	.	.	PUNCT
inlawrev-29046	598	1	i	i	PRON
inlawrev-29046	598	2	d.	d.	PROPN
inlawrev-29046	598	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	598	4	270405831_inlr-58-4_text.indd	270405831_inlr-58-4_text.indd	NUM
inlawrev-29046	598	5	270	270	NUM
inlawrev-29046	598	6	5/13/25	5/13/25	NUM
inlawrev-29046	598	7	4:51	4:51	NUM
inlawrev-29046	598	8	 	 	SPACE
inlawrev-29046	598	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	598	10	4:51	4:51	NUM
inlawrev-29046	598	11	 	 	SPACE
inlawrev-29046	598	12	pm	pm	NOUN
inlawrev-29046	598	13	2025	2025	NUM
inlawrev-29046	598	14	]	]	PUNCT
inlawrev-29046	598	15	tax	tax	NOUN
inlawrev-29046	598	16	law	law	NOUN
inlawrev-29046	598	17	947	947	NUM
inlawrev-29046	598	18	6	6	NUM
inlawrev-29046	598	19	.	.	PUNCT
inlawrev-29046	598	20	sawlani	sawlani	PROPN
inlawrev-29046	598	21	v.	v.	PROPN
inlawrev-29046	598	22	lake	lake	PROPN
inlawrev-29046	598	23	county	county	PROPN
inlawrev-29046	598	24	assessor246	assessor246	PROPN
inlawrev-29046	598	25	—	—	PUNCT
inlawrev-29046	598	26	the	the	DET
inlawrev-29046	598	27	issue	issue	NOUN
inlawrev-29046	598	28	before	before	SCONJ
inlawrev-29046	598	29	the	the	DET
inlawrev-29046	598	30	tax	tax	NOUN
inlawrev-29046	598	31	court	court	NOUN
inlawrev-29046	598	32	was	be	AUX
inlawrev-29046	598	33	whether	whether	SCONJ
inlawrev-29046	598	34	the	the	DET
inlawrev-29046	598	35	indiana	indiana	PROPN
inlawrev-29046	598	36	general	general	PROPN
inlawrev-29046	598	37	assembly	assembly	PROPN
inlawrev-29046	598	38	’s	’s	PART
inlawrev-29046	598	39	statutory	statutory	ADJ
inlawrev-29046	598	40	limitation	limitation	NOUN
inlawrev-29046	598	41	of	of	ADP
inlawrev-29046	598	42	the	the	DET
inlawrev-29046	598	43	constitutionally	constitutionally	ADV
inlawrev-29046	598	44	prescribed	prescribe	VERB
inlawrev-29046	598	45	1	1	NUM
inlawrev-29046	598	46	%	%	NOUN
inlawrev-29046	598	47	tax	tax	NOUN
inlawrev-29046	598	48	cap	cap	NOUN
inlawrev-29046	598	49	to	to	ADP
inlawrev-29046	598	50	only	only	ADV
inlawrev-29046	598	51	one	one	NUM
inlawrev-29046	598	52	acre	acre	NOUN
inlawrev-29046	598	53	of	of	ADP
inlawrev-29046	598	54	land	land	NOUN
inlawrev-29046	598	55	—	—	PUNCT
inlawrev-29046	598	56	curtilage	curtilage	NOUN
inlawrev-29046	598	57	—	—	PUNCT
inlawrev-29046	598	58	surrounding	surround	VERB
inlawrev-29046	598	59	a	a	DET
inlawrev-29046	598	60	taxpayer	taxpayer	NOUN
inlawrev-29046	598	61	’s	’s	PART
inlawrev-29046	598	62	principal	principal	ADJ
inlawrev-29046	598	63	place	place	NOUN
inlawrev-29046	598	64	of	of	ADP
inlawrev-29046	598	65	residence	residence	NOUN
inlawrev-29046	598	66	was	be	AUX
inlawrev-29046	598	67	constitutional	constitutional	ADJ
inlawrev-29046	598	68	,	,	PUNCT
inlawrev-29046	598	69	given	give	VERB
inlawrev-29046	598	70	the	the	DET
inlawrev-29046	598	71	absence	absence	NOUN
inlawrev-29046	598	72	of	of	ADP
inlawrev-29046	598	73	explicit	explicit	ADJ
inlawrev-29046	598	74	verbiage	verbiage	NOUN
inlawrev-29046	598	75	in	in	ADP
inlawrev-29046	598	76	the	the	DET
inlawrev-29046	598	77	relevant	relevant	ADJ
inlawrev-29046	598	78	constitutional	constitutional	ADJ
inlawrev-29046	598	79	provision	provision	NOUN
inlawrev-29046	598	80	justifying	justify	VERB
inlawrev-29046	598	81	such	such	DET
inlawrev-29046	598	82	a	a	DET
inlawrev-29046	598	83	limitation	limitation	NOUN
inlawrev-29046	598	84	.	.	PUNCT
inlawrev-29046	599	1	in	in	ADP
inlawrev-29046	599	2	sawlani	sawlani	NOUN
inlawrev-29046	599	3	,	,	PUNCT
inlawrev-29046	599	4	dr	dr	PROPN
inlawrev-29046	599	5	.	.	PROPN
inlawrev-29046	599	6	tulsi	tulsi	PROPN
inlawrev-29046	599	7	and	and	CCONJ
inlawrev-29046	599	8	kamini	kamini	PROPN
inlawrev-29046	599	9	sawlani	sawlani	PROPN
inlawrev-29046	599	10	(	(	PUNCT
inlawrev-29046	599	11	“	"	PUNCT
inlawrev-29046	599	12	sawlanis	sawlanis	NOUN
inlawrev-29046	599	13	”	"	PUNCT
inlawrev-29046	599	14	)	)	PUNCT
inlawrev-29046	599	15	owned	own	VERB
inlawrev-29046	599	16	a	a	DET
inlawrev-29046	599	17	two	two	NUM
inlawrev-29046	599	18	-	-	PUNCT
inlawrev-29046	599	19	story	story	NOUN
inlawrev-29046	599	20	home	home	NOUN
inlawrev-29046	599	21	on	on	ADP
inlawrev-29046	599	22	3.981	3.981	NUM
inlawrev-29046	599	23	acres	acre	NOUN
inlawrev-29046	599	24	in	in	ADP
inlawrev-29046	599	25	crown	crown	NOUN
inlawrev-29046	599	26	point	point	NOUN
inlawrev-29046	599	27	,	,	PUNCT
inlawrev-29046	599	28	indiana.247	indiana.247	X
inlawrev-29046	599	29	for	for	ADP
inlawrev-29046	599	30	the	the	DET
inlawrev-29046	599	31	2019	2019	NUM
inlawrev-29046	599	32	tax	tax	NOUN
inlawrev-29046	599	33	assessment	assessment	NOUN
inlawrev-29046	599	34	year	year	NOUN
inlawrev-29046	599	35	,	,	PUNCT
inlawrev-29046	599	36	the	the	DET
inlawrev-29046	599	37	lake	lake	PROPN
inlawrev-29046	599	38	county	county	PROPN
inlawrev-29046	599	39	assessor	assessor	NOUN
inlawrev-29046	599	40	(	(	PUNCT
inlawrev-29046	599	41	the	the	DET
inlawrev-29046	599	42	“	"	PUNCT
inlawrev-29046	599	43	assessor	assessor	NOUN
inlawrev-29046	599	44	”	"	PUNCT
inlawrev-29046	599	45	)	)	PUNCT
inlawrev-29046	599	46	classified	classify	VERB
inlawrev-29046	599	47	their	their	PRON
inlawrev-29046	599	48	home	home	NOUN
inlawrev-29046	599	49	and	and	CCONJ
inlawrev-29046	599	50	one	one	NUM
inlawrev-29046	599	51	acre	acre	NOUN
inlawrev-29046	599	52	of	of	ADP
inlawrev-29046	599	53	surrounding	surround	VERB
inlawrev-29046	599	54	land	land	NOUN
inlawrev-29046	599	55	as	as	ADP
inlawrev-29046	599	56	residential	residential	ADJ
inlawrev-29046	599	57	property	property	NOUN
inlawrev-29046	599	58	subject	subject	NOUN
inlawrev-29046	599	59	to	to	ADP
inlawrev-29046	599	60	the	the	DET
inlawrev-29046	599	61	1	1	NUM
inlawrev-29046	599	62	%	%	NOUN
inlawrev-29046	599	63	property	property	NOUN
inlawrev-29046	599	64	tax	tax	NOUN
inlawrev-29046	599	65	cap	cap	NOUN
inlawrev-29046	599	66	,	,	PUNCT
inlawrev-29046	599	67	while	while	SCONJ
inlawrev-29046	599	68	classifying	classify	VERB
inlawrev-29046	599	69	the	the	DET
inlawrev-29046	599	70	remaining	remain	VERB
inlawrev-29046	599	71	2.981	2.981	NUM
inlawrev-29046	599	72	acres	acre	NOUN
inlawrev-29046	599	73	as	as	ADP
inlawrev-29046	599	74	nonresidential	nonresidential	ADJ
inlawrev-29046	599	75	property	property	NOUN
inlawrev-29046	599	76	subject	subject	NOUN
inlawrev-29046	599	77	to	to	ADP
inlawrev-29046	599	78	the	the	DET
inlawrev-29046	599	79	3	3	NUM
inlawrev-29046	599	80	%	%	NOUN
inlawrev-29046	599	81	tax	tax	NOUN
inlawrev-29046	599	82	cap.248	cap.248	NOUN
inlawrev-29046	599	83	believing	believe	VERB
inlawrev-29046	599	84	that	that	SCONJ
inlawrev-29046	599	85	the	the	DET
inlawrev-29046	599	86	indiana	indiana	PROPN
inlawrev-29046	599	87	constitution	constitution	PROPN
inlawrev-29046	599	88	mandated	mandate	VERB
inlawrev-29046	599	89	their	their	PRON
inlawrev-29046	599	90	entire	entire	ADJ
inlawrev-29046	599	91	property	property	NOUN
inlawrev-29046	599	92	eligible	eligible	ADJ
inlawrev-29046	599	93	for	for	ADP
inlawrev-29046	599	94	the	the	DET
inlawrev-29046	599	95	1	1	NUM
inlawrev-29046	599	96	%	%	NOUN
inlawrev-29046	599	97	tax	tax	NOUN
inlawrev-29046	599	98	cap	cap	NOUN
inlawrev-29046	599	99	,	,	PUNCT
inlawrev-29046	599	100	the	the	DET
inlawrev-29046	599	101	sawlanis	sawlani	NOUN
inlawrev-29046	599	102	challenged	challenge	VERB
inlawrev-29046	599	103	the	the	DET
inlawrev-29046	599	104	assessor	assessor	NOUN
inlawrev-29046	599	105	’s	’s	PART
inlawrev-29046	599	106	classifications	classification	NOUN
inlawrev-29046	599	107	to	to	ADP
inlawrev-29046	599	108	the	the	DET
inlawrev-29046	599	109	lake	lake	PROPN
inlawrev-29046	599	110	county	county	PROPN
inlawrev-29046	599	111	ptaboa	ptaboa	NOUN
inlawrev-29046	599	112	and	and	CCONJ
inlawrev-29046	599	113	then	then	ADV
inlawrev-29046	599	114	to	to	ADP
inlawrev-29046	599	115	the	the	DET
inlawrev-29046	599	116	ibtr.249	ibtr.249	PROPN
inlawrev-29046	599	117	both	both	DET
inlawrev-29046	599	118	administrative	administrative	ADJ
inlawrev-29046	599	119	agencies	agency	NOUN
inlawrev-29046	599	120	rejected	reject	VERB
inlawrev-29046	599	121	their	their	PRON
inlawrev-29046	599	122	claim	claim	NOUN
inlawrev-29046	599	123	,	,	PUNCT
inlawrev-29046	599	124	with	with	ADP
inlawrev-29046	599	125	the	the	DET
inlawrev-29046	599	126	ibtr	ibtr	ADJ
inlawrev-29046	599	127	denying	deny	VERB
inlawrev-29046	599	128	the	the	DET
inlawrev-29046	599	129	authority	authority	NOUN
inlawrev-29046	599	130	to	to	PART
inlawrev-29046	599	131	resolve	resolve	VERB
inlawrev-29046	599	132	the	the	DET
inlawrev-29046	599	133	constitutional	constitutional	NOUN
inlawrev-29046	599	134	issue.250	issue.250	PROPN
inlawrev-29046	599	135	the	the	DET
inlawrev-29046	599	136	sawlanis	sawlani	NOUN
inlawrev-29046	599	137	sought	seek	VERB
inlawrev-29046	599	138	review	review	NOUN
inlawrev-29046	599	139	before	before	ADP
inlawrev-29046	599	140	the	the	DET
inlawrev-29046	599	141	indiana	indiana	PROPN
inlawrev-29046	599	142	tax	tax	PROPN
inlawrev-29046	599	143	court.251	court.251	PROPN
inlawrev-29046	599	144	before	before	ADP
inlawrev-29046	599	145	the	the	DET
inlawrev-29046	599	146	indiana	indiana	PROPN
inlawrev-29046	599	147	tax	tax	PROPN
inlawrev-29046	599	148	court	court	NOUN
inlawrev-29046	599	149	,	,	PUNCT
inlawrev-29046	599	150	the	the	DET
inlawrev-29046	599	151	sawlanis	sawlanis	NOUN
inlawrev-29046	599	152	noted	note	VERB
inlawrev-29046	599	153	that	that	SCONJ
inlawrev-29046	599	154	the	the	DET
inlawrev-29046	599	155	indiana	indiana	PROPN
inlawrev-29046	599	156	constitution	constitution	PROPN
inlawrev-29046	599	157	applied	apply	VERB
inlawrev-29046	599	158	the	the	DET
inlawrev-29046	599	159	1	1	NUM
inlawrev-29046	599	160	%	%	NOUN
inlawrev-29046	599	161	tax	tax	NOUN
inlawrev-29046	599	162	cap	cap	NOUN
inlawrev-29046	599	163	(	(	PUNCT
inlawrev-29046	599	164	a	a	DET
inlawrev-29046	599	165	cap	cap	NOUN
inlawrev-29046	599	166	often	often	ADV
inlawrev-29046	599	167	commonly	commonly	ADV
inlawrev-29046	599	168	referred	refer	VERB
inlawrev-29046	599	169	to	to	ADP
inlawrev-29046	599	170	as	as	ADP
inlawrev-29046	599	171	a	a	DET
inlawrev-29046	599	172	“	"	PUNCT
inlawrev-29046	599	173	circuit	circuit	NOUN
inlawrev-29046	599	174	breaker	breaker	NOUN
inlawrev-29046	599	175	”	"	PUNCT
inlawrev-29046	599	176	in	in	ADP
inlawrev-29046	599	177	indiana	indiana	PROPN
inlawrev-29046	599	178	)	)	PUNCT
inlawrev-29046	599	179	to	to	ADP
inlawrev-29046	599	180	all	all	DET
inlawrev-29046	599	181	property	property	NOUN
inlawrev-29046	599	182	used	use	VERB
inlawrev-29046	599	183	as	as	ADP
inlawrev-29046	599	184	a	a	DET
inlawrev-29046	599	185	principal	principal	ADJ
inlawrev-29046	599	186	residence	residence	NOUN
inlawrev-29046	599	187	,	,	PUNCT
inlawrev-29046	599	188	including	include	VERB
inlawrev-29046	599	189	curtilage	curtilage	NOUN
inlawrev-29046	599	190	,	,	PUNCT
inlawrev-29046	599	191	without	without	ADP
inlawrev-29046	599	192	imposing	impose	VERB
inlawrev-29046	599	193	an	an	DET
inlawrev-29046	599	194	acreage	acreage	ADJ
inlawrev-29046	599	195	limit.252	limit.252	NOUN
inlawrev-29046	599	196	however	however	ADV
inlawrev-29046	599	197	,	,	PUNCT
inlawrev-29046	599	198	the	the	DET
inlawrev-29046	599	199	sawlanis	sawlani	NOUN
inlawrev-29046	599	200	asserted	assert	VERB
inlawrev-29046	599	201	that	that	SCONJ
inlawrev-29046	599	202	the	the	DET
inlawrev-29046	599	203	statute	statute	NOUN
inlawrev-29046	599	204	limited	limit	VERB
inlawrev-29046	599	205	the	the	DET
inlawrev-29046	599	206	cap	cap	NOUN
inlawrev-29046	599	207	to	to	PART
inlawrev-29046	599	208	homestead	homestead	NOUN
inlawrev-29046	599	209	property	property	NOUN
inlawrev-29046	599	210	,	,	PUNCT
inlawrev-29046	599	211	defined	define	VERB
inlawrev-29046	599	212	as	as	ADP
inlawrev-29046	599	213	a	a	DET
inlawrev-29046	599	214	dwelling	dwelling	NOUN
inlawrev-29046	599	215	and	and	CCONJ
inlawrev-29046	599	216	its	its	PRON
inlawrev-29046	599	217	curtilage	curtilage	NOUN
inlawrev-29046	599	218	,	,	PUNCT
inlawrev-29046	599	219	with	with	ADP
inlawrev-29046	599	220	curtilage	curtilage	PROPN
inlawrev-29046	599	221	further	far	ADV
inlawrev-29046	599	222	defined	define	VERB
inlawrev-29046	599	223	by	by	ADP
inlawrev-29046	599	224	statute	statute	NOUN
inlawrev-29046	599	225	as	as	ADP
inlawrev-29046	599	226	one	one	NUM
inlawrev-29046	599	227	acre	acre	NOUN
inlawrev-29046	599	228	of	of	ADP
inlawrev-29046	599	229	land	land	NOUN
inlawrev-29046	599	230	surrounding	surround	VERB
inlawrev-29046	599	231	the	the	DET
inlawrev-29046	599	232	homestead.253	homestead.253	PROPN
inlawrev-29046	599	233	the	the	DET
inlawrev-29046	599	234	sawlanis	sawlani	NOUN
inlawrev-29046	599	235	argued	argue	VERB
inlawrev-29046	599	236	that	that	SCONJ
inlawrev-29046	599	237	this	this	DET
inlawrev-29046	599	238	statutory	statutory	ADJ
inlawrev-29046	599	239	limitation	limitation	NOUN
inlawrev-29046	599	240	was	be	AUX
inlawrev-29046	599	241	unconstitutional	unconstitutional	ADJ
inlawrev-29046	599	242	because	because	SCONJ
inlawrev-29046	599	243	indiana	indiana	PROPN
inlawrev-29046	599	244	’s	’s	PROPN
inlawrev-29046	599	245	constitution	constitution	NOUN
inlawrev-29046	599	246	did	do	VERB
inlawrev-29046	599	247	not	not	PART
inlawrev-29046	599	248	—	—	PUNCT
inlawrev-29046	599	249	—	—	PUNCT
inlawrev-29046	599	250	—	—	PUNCT
inlawrev-29046	599	251	—	—	PUNCT
inlawrev-29046	599	252	—	—	PUNCT
inlawrev-29046	599	253	—	—	PUNCT
inlawrev-29046	599	254	—	—	PUNCT
inlawrev-29046	599	255	—	—	PUNCT
inlawrev-29046	599	256	—	—	PUNCT
inlawrev-29046	599	257	—	—	PUNCT
inlawrev-29046	599	258	—	—	PUNCT
inlawrev-29046	599	259	—	—	PUNCT
inlawrev-29046	599	260	—	—	PUNCT
inlawrev-29046	599	261	—	—	PUNCT
inlawrev-29046	599	262	—	—	PUNCT
inlawrev-29046	599	263	—	—	PUNCT
inlawrev-29046	599	264	—	—	PUNCT
inlawrev-29046	599	265	—	—	PUNCT
inlawrev-29046	599	266	—	—	PUNCT
inlawrev-29046	599	267	—	—	PUNCT
inlawrev-29046	599	268	—	—	PUNCT
inlawrev-29046	599	269	—	—	PUNCT
inlawrev-29046	599	270	—	—	PUNCT
inlawrev-29046	599	271	—	—	PUNCT
inlawrev-29046	599	272	—	—	PUNCT
inlawrev-29046	599	273	—	—	PUNCT
inlawrev-29046	599	274	—	—	PUNCT
inlawrev-29046	599	275	—	—	PUNCT
inlawrev-29046	599	276	—	—	PUNCT
inlawrev-29046	599	277	246	246	NUM
inlawrev-29046	599	278	.	.	X
inlawrev-29046	600	1	240	240	NUM
inlawrev-29046	600	2	n.e.3d	n.e.3d	NUM
inlawrev-29046	600	3	734	734	NUM
inlawrev-29046	600	4	(	(	PUNCT
inlawrev-29046	600	5	ind	ind	NOUN
inlawrev-29046	600	6	.	.	PUNCT
inlawrev-29046	601	1	t.c	t.c	PROPN
inlawrev-29046	601	2	.	.	PROPN
inlawrev-29046	601	3	2024	2024	NUM
inlawrev-29046	601	4	)	)	PUNCT
inlawrev-29046	601	5	.	.	PUNCT
inlawrev-29046	602	1	on	on	ADP
inlawrev-29046	602	2	october	october	PROPN
inlawrev-29046	602	3	1	1	NUM
inlawrev-29046	602	4	,	,	PUNCT
inlawrev-29046	602	5	2024	2024	NUM
inlawrev-29046	602	6	,	,	PUNCT
inlawrev-29046	602	7	the	the	DET
inlawrev-29046	602	8	lake	lake	PROPN
inlawrev-29046	602	9	county	county	PROPN
inlawrev-29046	602	10	assessor	assessor	NOUN
inlawrev-29046	602	11	filed	file	VERB
inlawrev-29046	602	12	a	a	DET
inlawrev-29046	602	13	petition	petition	NOUN
inlawrev-29046	602	14	for	for	ADP
inlawrev-29046	602	15	review	review	NOUN
inlawrev-29046	602	16	with	with	ADP
inlawrev-29046	602	17	the	the	DET
inlawrev-29046	602	18	indiana	indiana	PROPN
inlawrev-29046	602	19	supreme	supreme	PROPN
inlawrev-29046	602	20	court	court	PROPN
inlawrev-29046	602	21	.	.	PUNCT
inlawrev-29046	603	1	see	see	VERB
inlawrev-29046	603	2	petition	petition	NOUN
inlawrev-29046	603	3	for	for	ADP
inlawrev-29046	603	4	review	review	NOUN
inlawrev-29046	603	5	,	,	PUNCT
inlawrev-29046	603	6	sawlani	sawlani	NOUN
inlawrev-29046	603	7	v.	v.	PROPN
inlawrev-29046	603	8	lake	lake	PROPN
inlawrev-29046	603	9	cty	cty	PROPN
inlawrev-29046	603	10	.	.	PROPN
inlawrev-29046	604	1	assessor	assessor	PROPN
inlawrev-29046	604	2	,	,	PUNCT
inlawrev-29046	604	3	no	no	INTJ
inlawrev-29046	604	4	.	.	PUNCT
inlawrev-29046	604	5	21t	21t	NOUN
inlawrev-29046	604	6	-	-	PUNCT
inlawrev-29046	604	7	ta-00044	ta-00044	PROPN
inlawrev-29046	604	8	(	(	PUNCT
inlawrev-29046	604	9	ind	ind	PROPN
inlawrev-29046	604	10	.	.	PUNCT
inlawrev-29046	604	11	2024	2024	NUM
inlawrev-29046	604	12	)	)	PUNCT
inlawrev-29046	604	13	.	.	PUNCT
inlawrev-29046	605	1	while	while	SCONJ
inlawrev-29046	605	2	the	the	DET
inlawrev-29046	605	3	supreme	supreme	PROPN
inlawrev-29046	605	4	court	court	PROPN
inlawrev-29046	605	5	did	do	AUX
inlawrev-29046	605	6	not	not	PART
inlawrev-29046	605	7	formally	formally	ADV
inlawrev-29046	605	8	grant	grant	VERB
inlawrev-29046	605	9	review	review	NOUN
inlawrev-29046	605	10	,	,	PUNCT
inlawrev-29046	605	11	it	it	PRON
inlawrev-29046	605	12	issued	issue	VERB
inlawrev-29046	605	13	an	an	DET
inlawrev-29046	605	14	order	order	NOUN
inlawrev-29046	605	15	stating	state	VERB
inlawrev-29046	605	16	that	that	SCONJ
inlawrev-29046	605	17	the	the	DET
inlawrev-29046	605	18	case	case	NOUN
inlawrev-29046	605	19	warranted	warrant	VERB
inlawrev-29046	605	20	an	an	DET
inlawrev-29046	605	21	oral	oral	ADJ
inlawrev-29046	605	22	argument	argument	NOUN
inlawrev-29046	605	23	,	,	PUNCT
inlawrev-29046	605	24	scheduling	schedule	VERB
inlawrev-29046	605	25	it	it	PRON
inlawrev-29046	605	26	for	for	ADP
inlawrev-29046	605	27	late	late	ADJ
inlawrev-29046	605	28	june	june	PROPN
inlawrev-29046	605	29	2025	2025	NUM
inlawrev-29046	605	30	.	.	PUNCT
inlawrev-29046	606	1	see	see	VERB
inlawrev-29046	606	2	order	order	NOUN
inlawrev-29046	606	3	setting	set	VERB
inlawrev-29046	606	4	oral	oral	ADJ
inlawrev-29046	606	5	argument	argument	NOUN
inlawrev-29046	606	6	and	and	CCONJ
inlawrev-29046	606	7	inviting	invite	VERB
inlawrev-29046	606	8	amicus	amicus	NOUN
inlawrev-29046	606	9	briefing	briefing	NOUN
inlawrev-29046	606	10	,	,	PUNCT
inlawrev-29046	606	11	sawlani	sawlani	X
inlawrev-29046	606	12	v.	v.	ADP
inlawrev-29046	606	13	lake	lake	PROPN
inlawrev-29046	606	14	cnty	cnty	PROPN
inlawrev-29046	606	15	,	,	PUNCT
inlawrev-29046	606	16	.	.	PUNCT
inlawrev-29046	607	1	no	no	INTJ
inlawrev-29046	607	2	.	.	PUNCT
inlawrev-29046	607	3	21t	21t	NOUN
inlawrev-29046	607	4	-	-	PUNCT
inlawrev-29046	607	5	ta-00044	ta-00044	PROPN
inlawrev-29046	607	6	,	,	PUNCT
inlawrev-29046	607	7	docket	docket	NOUN
inlawrev-29046	607	8	entry	entry	NOUN
inlawrev-29046	607	9	no	no	INTJ
inlawrev-29046	607	10	.	.	PUNCT
inlawrev-29046	607	11	21t	21t	NOUN
inlawrev-29046	607	12	-	-	PUNCT
inlawrev-29046	607	13	ta-00044	ta-00044	PROPN
inlawrev-29046	607	14	.	.	PUNCT
inlawrev-29046	608	1	additionally	additionally	ADV
inlawrev-29046	608	2	,	,	PUNCT
inlawrev-29046	608	3	the	the	DET
inlawrev-29046	608	4	court	court	NOUN
inlawrev-29046	608	5	invited	invite	VERB
inlawrev-29046	608	6	amicus	amicus	NOUN
inlawrev-29046	608	7	briefs	brief	NOUN
inlawrev-29046	608	8	from	from	ADP
inlawrev-29046	608	9	interested	interested	ADJ
inlawrev-29046	608	10	parties	party	NOUN
inlawrev-29046	608	11	.	.	PUNCT
inlawrev-29046	609	1	i	i	PRON
inlawrev-29046	609	2	d.	d.	PROPN
inlawrev-29046	609	3	247	247	NUM
inlawrev-29046	609	4	.	.	PUNCT
inlawrev-29046	610	1	i	i	PRON
inlawrev-29046	610	2	d.	d.	PROPN
inlawrev-29046	610	3	at	at	ADP
inlawrev-29046	610	4	736	736	NUM
inlawrev-29046	610	5	.	.	PUNCT
inlawrev-29046	610	6	248	248	NUM
inlawrev-29046	610	7	.	.	PUNCT
inlawrev-29046	611	1	i	i	PRON
inlawrev-29046	611	2	d.	d.	PROPN
inlawrev-29046	611	3	249	249	NUM
inlawrev-29046	611	4	.	.	PUNCT
inlawrev-29046	612	1	i	i	PRON
inlawrev-29046	612	2	d.	d.	PROPN
inlawrev-29046	612	3	250	250	NUM
inlawrev-29046	612	4	.	.	PUNCT
inlawrev-29046	613	1	i	i	PRON
inlawrev-29046	613	2	d.	d.	PROPN
inlawrev-29046	613	3	see	see	VERB
inlawrev-29046	613	4	also	also	ADV
inlawrev-29046	613	5	,	,	PUNCT
inlawrev-29046	613	6	e.g.	e.g.	ADV
inlawrev-29046	613	7	,	,	PUNCT
inlawrev-29046	613	8	osborn	osborn	PROPN
inlawrev-29046	613	9	v.	v.	PROPN
inlawrev-29046	613	10	schultz	schultz	PROPN
inlawrev-29046	613	11	,	,	PUNCT
inlawrev-29046	613	12	238	238	NUM
inlawrev-29046	613	13	n.e.3d	n.e.3d	NUM
inlawrev-29046	613	14	730	730	NUM
inlawrev-29046	613	15	,	,	PUNCT
inlawrev-29046	613	16	734	734	NUM
inlawrev-29046	613	17	n.	n.	NOUN
inlawrev-29046	613	18	4	4	NUM
inlawrev-29046	613	19	(	(	PUNCT
inlawrev-29046	613	20	ind	ind	NOUN
inlawrev-29046	613	21	.	.	PUNCT
inlawrev-29046	614	1	t.c	t.c	PROPN
inlawrev-29046	614	2	.	.	PROPN
inlawrev-29046	614	3	2024	2024	NUM
inlawrev-29046	614	4	)	)	PUNCT
inlawrev-29046	614	5	(	(	PUNCT
inlawrev-29046	614	6	in	in	ADP
inlawrev-29046	614	7	which	which	PRON
inlawrev-29046	614	8	the	the	DET
inlawrev-29046	614	9	indiana	indiana	PROPN
inlawrev-29046	614	10	tax	tax	PROPN
inlawrev-29046	614	11	court	court	NOUN
inlawrev-29046	614	12	said	say	VERB
inlawrev-29046	614	13	that	that	SCONJ
inlawrev-29046	614	14	the	the	DET
inlawrev-29046	614	15	ibtr	ibtr	NOUN
inlawrev-29046	614	16	,	,	PUNCT
inlawrev-29046	614	17	as	as	ADP
inlawrev-29046	614	18	an	an	DET
inlawrev-29046	614	19	administrative	administrative	ADJ
inlawrev-29046	614	20	agency	agency	NOUN
inlawrev-29046	614	21	,	,	PUNCT
inlawrev-29046	614	22	lacked	lack	VERB
inlawrev-29046	614	23	the	the	DET
inlawrev-29046	614	24	authority	authority	NOUN
inlawrev-29046	614	25	to	to	PART
inlawrev-29046	614	26	declare	declare	VERB
inlawrev-29046	614	27	a	a	DET
inlawrev-29046	614	28	statute	statute	NOUN
inlawrev-29046	614	29	unconstitutional	unconstitutional	ADJ
inlawrev-29046	614	30	.	.	PUNCT
inlawrev-29046	615	1	despite	despite	SCONJ
inlawrev-29046	615	2	this	this	PRON
inlawrev-29046	615	3	,	,	PUNCT
inlawrev-29046	615	4	the	the	DET
inlawrev-29046	615	5	court	court	NOUN
inlawrev-29046	615	6	reminded	remind	VERB
inlawrev-29046	615	7	the	the	DET
inlawrev-29046	615	8	ibtr	ibtr	ADJ
inlawrev-29046	615	9	that	that	SCONJ
inlawrev-29046	615	10	,	,	PUNCT
inlawrev-29046	615	11	when	when	SCONJ
inlawrev-29046	615	12	litigants	litigant	NOUN
inlawrev-29046	615	13	present	present	VERB
inlawrev-29046	615	14	claims	claim	NOUN
inlawrev-29046	615	15	beyond	beyond	ADP
inlawrev-29046	615	16	its	its	PRON
inlawrev-29046	615	17	authority	authority	NOUN
inlawrev-29046	615	18	to	to	PART
inlawrev-29046	615	19	resolve	resolve	VERB
inlawrev-29046	615	20	,	,	PUNCT
inlawrev-29046	615	21	such	such	ADJ
inlawrev-29046	615	22	as	as	ADP
inlawrev-29046	615	23	constitutional	constitutional	ADJ
inlawrev-29046	615	24	challenges	challenge	NOUN
inlawrev-29046	615	25	to	to	ADP
inlawrev-29046	615	26	indiana	indiana	PROPN
inlawrev-29046	615	27	’s	’s	PROPN
inlawrev-29046	615	28	assessment	assessment	NOUN
inlawrev-29046	615	29	system	system	NOUN
inlawrev-29046	615	30	,	,	PUNCT
inlawrev-29046	615	31	it	it	PRON
inlawrev-29046	615	32	should	should	AUX
inlawrev-29046	615	33	still	still	ADV
inlawrev-29046	615	34	make	make	VERB
inlawrev-29046	615	35	factual	factual	ADJ
inlawrev-29046	615	36	findings	finding	NOUN
inlawrev-29046	615	37	on	on	ADP
inlawrev-29046	615	38	the	the	DET
inlawrev-29046	615	39	claims	claim	NOUN
inlawrev-29046	615	40	.	.	PUNCT
inlawrev-29046	616	1	this	this	PRON
inlawrev-29046	616	2	would	would	AUX
inlawrev-29046	616	3	allow	allow	VERB
inlawrev-29046	616	4	the	the	DET
inlawrev-29046	616	5	tax	tax	NOUN
inlawrev-29046	616	6	court	court	NOUN
inlawrev-29046	616	7	to	to	PART
inlawrev-29046	616	8	review	review	VERB
inlawrev-29046	616	9	and	and	CCONJ
inlawrev-29046	616	10	resolve	resolve	VERB
inlawrev-29046	616	11	the	the	DET
inlawrev-29046	616	12	constitutional	constitutional	ADJ
inlawrev-29046	616	13	issues	issue	NOUN
inlawrev-29046	616	14	presented	present	VERB
inlawrev-29046	616	15	)	)	PUNCT
inlawrev-29046	616	16	;	;	PUNCT
inlawrev-29046	616	17	bielski	bielski	PROPN
inlawrev-29046	616	18	v.	v.	PROPN
inlawrev-29046	616	19	zorn	zorn	PROPN
inlawrev-29046	616	20	,	,	PUNCT
inlawrev-29046	616	21	627	627	NUM
inlawrev-29046	616	22	n.e.2d	n.e.2d	NOUN
inlawrev-29046	616	23	880	880	NUM
inlawrev-29046	616	24	,	,	PUNCT
inlawrev-29046	616	25	887–88	887–88	NUM
inlawrev-29046	616	26	(	(	PUNCT
inlawrev-29046	616	27	ind	ind	NOUN
inlawrev-29046	616	28	.	.	PUNCT
inlawrev-29046	617	1	t.c	t.c	PROPN
inlawrev-29046	617	2	.	.	PROPN
inlawrev-29046	617	3	1994	1994	NUM
inlawrev-29046	617	4	)	)	PUNCT
inlawrev-29046	617	5	(	(	PUNCT
inlawrev-29046	617	6	providing	provide	VERB
inlawrev-29046	617	7	that	that	SCONJ
inlawrev-29046	617	8	“	"	PUNCT
inlawrev-29046	617	9	[	[	X
inlawrev-29046	617	10	t]he	t]he	ADV
inlawrev-29046	617	11	[	[	X
inlawrev-29046	617	12	ibtr	ibtr	X
inlawrev-29046	617	13	]	]	X
inlawrev-29046	617	14	and	and	CCONJ
inlawrev-29046	617	15	its	its	PRON
inlawrev-29046	617	16	subordinate	subordinate	ADJ
inlawrev-29046	617	17	local	local	ADJ
inlawrev-29046	617	18	officers	officer	NOUN
inlawrev-29046	617	19	and	and	CCONJ
inlawrev-29046	617	20	agencies	agency	NOUN
inlawrev-29046	617	21	have	have	VERB
inlawrev-29046	617	22	no	no	DET
inlawrev-29046	617	23	authority	authority	NOUN
inlawrev-29046	617	24	whatsoever	whatsoever	ADV
inlawrev-29046	617	25	to	to	PART
inlawrev-29046	617	26	determine	determine	VERB
inlawrev-29046	617	27	the	the	DET
inlawrev-29046	617	28	constitutionality	constitutionality	NOUN
inlawrev-29046	617	29	of	of	ADP
inlawrev-29046	617	30	a	a	DET
inlawrev-29046	617	31	statute	statute	NOUN
inlawrev-29046	617	32	.	.	PUNCT
inlawrev-29046	617	33	.	.	PUNCT
inlawrev-29046	617	34	.	.	PUNCT
inlawrev-29046	618	1	[	[	X
inlawrev-29046	618	2	and	and	CCONJ
inlawrev-29046	618	3	that	that	PRON
inlawrev-29046	618	4	]	]	X
inlawrev-29046	618	5	.	.	PUNCT
inlawrev-29046	618	6	.	.	PUNCT
inlawrev-29046	618	7	.	.	PUNCT
inlawrev-29046	619	1	[	[	X
inlawrev-29046	619	2	a]llegations	a]llegation	NOUN
inlawrev-29046	619	3	that	that	SCONJ
inlawrev-29046	619	4	a	a	DET
inlawrev-29046	619	5	statute	statute	NOUN
inlawrev-29046	619	6	is	be	AUX
inlawrev-29046	619	7	unconstitutional	unconstitutional	ADJ
inlawrev-29046	619	8	are	be	AUX
inlawrev-29046	619	9	matters	matter	NOUN
inlawrev-29046	619	10	solely	solely	ADV
inlawrev-29046	619	11	for	for	ADP
inlawrev-29046	619	12	judicial	judicial	ADJ
inlawrev-29046	619	13	determination	determination	NOUN
inlawrev-29046	619	14	”	"	PUNCT
inlawrev-29046	619	15	)	)	PUNCT
inlawrev-29046	619	16	.	.	PUNCT
inlawrev-29046	620	1	251	251	NUM
inlawrev-29046	620	2	.	.	PUNCT
inlawrev-29046	621	1	i	i	PRON
inlawrev-29046	621	2	d.	d.	PROPN
inlawrev-29046	621	3	at	at	ADP
inlawrev-29046	621	4	736	736	NUM
inlawrev-29046	621	5	.	.	PUNCT
inlawrev-29046	622	1	252	252	NUM
inlawrev-29046	622	2	.	.	PUNCT
inlawrev-29046	623	1	i	i	PRON
inlawrev-29046	623	2	d.	d.	PROPN
inlawrev-29046	623	3	at	at	ADP
inlawrev-29046	623	4	736	736	NUM
inlawrev-29046	623	5	,	,	PUNCT
inlawrev-29046	623	6	737	737	NUM
inlawrev-29046	623	7	.	.	NOUN
inlawrev-29046	623	8	253	253	NUM
inlawrev-29046	623	9	.	.	PUNCT
inlawrev-29046	624	1	i	i	PRON
inlawrev-29046	624	2	d.	d.	PROPN
inlawrev-29046	624	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	624	4	271405831_inlr-58-4_text.indd	271405831_inlr-58-4_text.indd	NUM
inlawrev-29046	624	5	271	271	NUM
inlawrev-29046	624	6	5/13/25	5/13/25	NUM
inlawrev-29046	624	7	4:51	4:51	NUM
inlawrev-29046	624	8	 	 	SPACE
inlawrev-29046	624	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	624	10	4:51	4:51	NUM
inlawrev-29046	624	11	 	 	SPACE
inlawrev-29046	624	12	pm	pm	NOUN
inlawrev-29046	624	13	indiana	indiana	PROPN
inlawrev-29046	624	14	law	law	PROPN
inlawrev-29046	624	15	review	review	NOUN
inlawrev-29046	625	1	[	[	X
inlawrev-29046	625	2	vol	vol	NOUN
inlawrev-29046	625	3	.	.	PUNCT
inlawrev-29046	626	1	58:923	58:923	NUM
inlawrev-29046	626	2	948	948	NUM
inlawrev-29046	626	3	impose	impose	VERB
inlawrev-29046	626	4	such	such	DET
inlawrev-29046	626	5	an	an	DET
inlawrev-29046	626	6	acreage	acreage	ADJ
inlawrev-29046	626	7	restriction	restriction	NOUN
inlawrev-29046	626	8	on	on	ADP
inlawrev-29046	626	9	applicable	applicable	ADJ
inlawrev-29046	626	10	curtilage.254	curtilage.254	NOUN
inlawrev-29046	626	11	the	the	DET
inlawrev-29046	626	12	assessor	assessor	NOUN
inlawrev-29046	626	13	contended	contend	VERB
inlawrev-29046	626	14	that	that	SCONJ
inlawrev-29046	626	15	the	the	DET
inlawrev-29046	626	16	statutorily	statutorily	ADV
inlawrev-29046	626	17	imposed	impose	VERB
inlawrev-29046	626	18	limitation	limitation	NOUN
inlawrev-29046	626	19	comported	comport	VERB
inlawrev-29046	626	20	with	with	ADP
inlawrev-29046	626	21	the	the	DET
inlawrev-29046	626	22	term	term	NOUN
inlawrev-29046	626	23	“	"	PUNCT
inlawrev-29046	626	24	curtilage	curtilage	NOUN
inlawrev-29046	626	25	”	"	PUNCT
inlawrev-29046	626	26	as	as	SCONJ
inlawrev-29046	626	27	used	use	VERB
inlawrev-29046	626	28	in	in	ADP
inlawrev-29046	626	29	article	article	NOUN
inlawrev-29046	626	30	10	10	NUM
inlawrev-29046	626	31	,	,	PUNCT
inlawrev-29046	626	32	section	section	NOUN
inlawrev-29046	626	33	(	(	PUNCT
inlawrev-29046	626	34	1)(c)(4)(a	1)(c)(4)(a	NUM
inlawrev-29046	626	35	)	)	PUNCT
inlawrev-29046	626	36	of	of	ADP
inlawrev-29046	626	37	indiana	indiana	PROPN
inlawrev-29046	626	38	’s	’s	PART
inlawrev-29046	626	39	constitution	constitution	NOUN
inlawrev-29046	626	40	and	and	CCONJ
inlawrev-29046	626	41	the	the	DET
inlawrev-29046	626	42	relevant	relevant	ADJ
inlawrev-29046	626	43	statute	statute	NOUN
inlawrev-29046	626	44	’s	’s	PART
inlawrev-29046	626	45	legislative	legislative	ADJ
inlawrev-29046	626	46	history	history	NOUN
inlawrev-29046	626	47	(	(	PUNCT
inlawrev-29046	626	48	i.e.	i.e.	X
inlawrev-29046	626	49	,	,	PUNCT
inlawrev-29046	626	50	indiana	indiana	PROPN
inlawrev-29046	626	51	code	code	PROPN
inlawrev-29046	626	52	section	section	NOUN
inlawrev-29046	626	53	6	6	NUM
inlawrev-29046	626	54	-	-	SYM
inlawrev-29046	626	55	1.112	1.112	NUM
inlawrev-29046	626	56	-	-	PUNCT
inlawrev-29046	626	57	37(a)(2)(a	37(a)(2)(a	NUM
inlawrev-29046	626	58	)	)	PUNCT
inlawrev-29046	626	59	,	,	PUNCT
inlawrev-29046	626	60	(	(	PUNCT
inlawrev-29046	626	61	c)).255	c)).255	ADP
inlawrev-29046	626	62	the	the	DET
inlawrev-29046	626	63	sawlanis	sawlani	NOUN
inlawrev-29046	626	64	did	do	AUX
inlawrev-29046	626	65	not	not	PART
inlawrev-29046	626	66	contest	contest	VERB
inlawrev-29046	626	67	any	any	DET
inlawrev-29046	626	68	other	other	ADJ
inlawrev-29046	626	69	aspect	aspect	NOUN
inlawrev-29046	626	70	of	of	ADP
inlawrev-29046	626	71	indiana	indiana	PROPN
inlawrev-29046	626	72	’s	’s	PART
inlawrev-29046	626	73	property	property	NOUN
inlawrev-29046	626	74	tax	tax	NOUN
inlawrev-29046	626	75	scheme	scheme	NOUN
inlawrev-29046	626	76	or	or	CCONJ
inlawrev-29046	626	77	their	their	PRON
inlawrev-29046	626	78	property	property	NOUN
inlawrev-29046	626	79	’s	’s	PART
inlawrev-29046	626	80	assessment.256	assessment.256	PROPN
inlawrev-29046	626	81	accordingly	accordingly	ADV
inlawrev-29046	626	82	,	,	PUNCT
inlawrev-29046	626	83	the	the	DET
inlawrev-29046	626	84	tax	tax	NOUN
inlawrev-29046	626	85	court	court	NOUN
inlawrev-29046	626	86	was	be	AUX
inlawrev-29046	626	87	tasked	task	VERB
inlawrev-29046	626	88	with	with	ADP
inlawrev-29046	626	89	deciding	decide	VERB
inlawrev-29046	626	90	if	if	SCONJ
inlawrev-29046	626	91	the	the	DET
inlawrev-29046	626	92	statutory	statutory	ADJ
inlawrev-29046	626	93	one	one	NUM
inlawrev-29046	626	94	-	-	PUNCT
inlawrev-29046	626	95	acre	acre	NOUN
inlawrev-29046	626	96	limitation	limitation	NOUN
inlawrev-29046	626	97	was	be	AUX
inlawrev-29046	626	98	consistent	consistent	ADJ
inlawrev-29046	626	99	with	with	ADP
inlawrev-29046	626	100	the	the	DET
inlawrev-29046	626	101	constitutional	constitutional	ADJ
inlawrev-29046	626	102	mandate	mandate	NOUN
inlawrev-29046	626	103	.	.	PUNCT
inlawrev-29046	627	1	if	if	SCONJ
inlawrev-29046	627	2	not	not	PART
inlawrev-29046	627	3	,	,	PUNCT
inlawrev-29046	627	4	the	the	DET
inlawrev-29046	627	5	limitation	limitation	NOUN
inlawrev-29046	627	6	had	have	VERB
inlawrev-29046	627	7	to	to	PART
inlawrev-29046	627	8	be	be	AUX
inlawrev-29046	627	9	set	set	VERB
inlawrev-29046	627	10	aside	aside	ADV
inlawrev-29046	627	11	,	,	PUNCT
inlawrev-29046	627	12	allowing	allow	VERB
inlawrev-29046	627	13	the	the	DET
inlawrev-29046	627	14	additional	additional	ADJ
inlawrev-29046	627	15	2.981	2.981	NUM
inlawrev-29046	627	16	acres	acre	NOUN
inlawrev-29046	627	17	to	to	PART
inlawrev-29046	627	18	qualify	qualify	VERB
inlawrev-29046	627	19	for	for	ADP
inlawrev-29046	627	20	the	the	DET
inlawrev-29046	627	21	one	one	NUM
inlawrev-29046	627	22	percent	percent	NOUN
inlawrev-29046	627	23	tax	tax	NOUN
inlawrev-29046	627	24	cap.257	cap.257	NOUN
inlawrev-29046	627	25	the	the	DET
inlawrev-29046	627	26	tax	tax	NOUN
inlawrev-29046	627	27	court	court	NOUN
inlawrev-29046	627	28	began	begin	VERB
inlawrev-29046	627	29	its	its	PRON
inlawrev-29046	627	30	analysis	analysis	NOUN
inlawrev-29046	627	31	by	by	ADP
inlawrev-29046	627	32	reviewing	review	VERB
inlawrev-29046	627	33	and	and	CCONJ
inlawrev-29046	627	34	comparing	compare	VERB
inlawrev-29046	627	35	the	the	DET
inlawrev-29046	627	36	phrases	phrase	NOUN
inlawrev-29046	627	37	and	and	CCONJ
inlawrev-29046	627	38	words	word	NOUN
inlawrev-29046	627	39	used	use	VERB
inlawrev-29046	627	40	in	in	ADP
inlawrev-29046	627	41	article	article	NOUN
inlawrev-29046	627	42	10	10	NUM
inlawrev-29046	627	43	,	,	PUNCT
inlawrev-29046	627	44	section	section	NOUN
inlawrev-29046	627	45	1	1	NUM
inlawrev-29046	627	46	of	of	ADP
inlawrev-29046	627	47	the	the	DET
inlawrev-29046	627	48	indiana	indiana	PROPN
inlawrev-29046	627	49	constitution	constitution	PROPN
inlawrev-29046	627	50	with	with	ADP
inlawrev-29046	627	51	those	those	PRON
inlawrev-29046	627	52	in	in	ADP
inlawrev-29046	627	53	the	the	DET
inlawrev-29046	627	54	cap	cap	NOUN
inlawrev-29046	627	55	’s	’s	PART
inlawrev-29046	627	56	implementing	implement	VERB
inlawrev-29046	627	57	statute	statute	NOUN
inlawrev-29046	627	58	,	,	PUNCT
inlawrev-29046	627	59	indiana	indiana	PROPN
inlawrev-29046	627	60	code	code	PROPN
inlawrev-29046	627	61	section	section	PROPN
inlawrev-29046	627	62	6	6	NUM
inlawrev-29046	627	63	-	-	SYM
inlawrev-29046	627	64	1.1	1.1	NUM
inlawrev-29046	627	65	-	-	PUNCT
inlawrev-29046	627	66	12	12	NUM
inlawrev-29046	627	67	-	-	PUNCT
inlawrev-29046	627	68	37(a)(2)(a	37(a)(2)(a	NUM
inlawrev-29046	627	69	)	)	PUNCT
inlawrev-29046	627	70	and	and	CCONJ
inlawrev-29046	627	71	(	(	PUNCT
inlawrev-29046	627	72	c	c	NOUN
inlawrev-29046	627	73	)	)	PUNCT
inlawrev-29046	627	74	,	,	PUNCT
inlawrev-29046	627	75	focusing	focus	VERB
inlawrev-29046	627	76	on	on	ADP
inlawrev-29046	627	77	their	their	PRON
inlawrev-29046	627	78	definitions	definition	NOUN
inlawrev-29046	627	79	and	and	CCONJ
inlawrev-29046	627	80	meanings	meaning	NOUN
inlawrev-29046	627	81	.	.	PUNCT
inlawrev-29046	628	1	the	the	DET
inlawrev-29046	628	2	constitution	constitution	NOUN
inlawrev-29046	628	3	specified	specify	VERB
inlawrev-29046	628	4	that	that	SCONJ
inlawrev-29046	628	5	the	the	DET
inlawrev-29046	628	6	1	1	NUM
inlawrev-29046	628	7	%	%	NOUN
inlawrev-29046	628	8	cap	cap	NOUN
inlawrev-29046	628	9	applies	apply	VERB
inlawrev-29046	628	10	to	to	ADP
inlawrev-29046	628	11	“	"	PUNCT
inlawrev-29046	628	12	[	[	X
inlawrev-29046	628	13	t]angible	t]angible	ADJ
inlawrev-29046	628	14	property	property	NOUN
inlawrev-29046	628	15	,	,	PUNCT
inlawrev-29046	628	16	including	include	VERB
inlawrev-29046	628	17	curtilage	curtilage	NOUN
inlawrev-29046	628	18	,	,	PUNCT
inlawrev-29046	628	19	used	use	VERB
inlawrev-29046	628	20	as	as	ADP
inlawrev-29046	628	21	a	a	DET
inlawrev-29046	628	22	principal	principal	ADJ
inlawrev-29046	628	23	place	place	NOUN
inlawrev-29046	628	24	of	of	ADP
inlawrev-29046	628	25	residence	residence	NOUN
inlawrev-29046	628	26	.	.	PUNCT
inlawrev-29046	628	27	”258	”258	PUNCT
inlawrev-29046	628	28	however	however	ADV
inlawrev-29046	628	29	,	,	PUNCT
inlawrev-29046	628	30	the	the	DET
inlawrev-29046	628	31	statute	statute	NOUN
inlawrev-29046	628	32	that	that	PRON
inlawrev-29046	628	33	administered	administer	VERB
inlawrev-29046	628	34	the	the	DET
inlawrev-29046	628	35	constitutionally	constitutionally	ADV
inlawrev-29046	628	36	mandated	mandate	VERB
inlawrev-29046	628	37	tax	tax	NOUN
inlawrev-29046	628	38	cap	cap	NOUN
inlawrev-29046	628	39	applied	apply	VERB
inlawrev-29046	628	40	the	the	DET
inlawrev-29046	628	41	1	1	NUM
inlawrev-29046	628	42	%	%	NOUN
inlawrev-29046	628	43	cap	cap	NOUN
inlawrev-29046	628	44	to	to	ADP
inlawrev-29046	628	45	“	"	PUNCT
inlawrev-29046	628	46	homestead	homestead	VERB
inlawrev-29046	628	47	”	"	PUNCT
inlawrev-29046	628	48	property	property	NOUN
inlawrev-29046	628	49	that	that	PRON
inlawrev-29046	628	50	received	receive	VERB
inlawrev-29046	628	51	a	a	DET
inlawrev-29046	628	52	standard	standard	ADJ
inlawrev-29046	628	53	homestead	homestead	NOUN
inlawrev-29046	628	54	deduction.259	deduction.259	VERB
inlawrev-29046	628	55	the	the	DET
inlawrev-29046	628	56	statute	statute	NOUN
inlawrev-29046	628	57	defined	define	VERB
inlawrev-29046	628	58	a	a	DET
inlawrev-29046	628	59	homestead	homestead	NOUN
inlawrev-29046	628	60	as	as	ADP
inlawrev-29046	628	61	an	an	DET
inlawrev-29046	628	62	“	"	PUNCT
inlawrev-29046	628	63	individual	individual	ADJ
inlawrev-29046	628	64	’s	’s	PART
inlawrev-29046	628	65	principal	principal	ADJ
inlawrev-29046	628	66	place	place	NOUN
inlawrev-29046	628	67	of	of	ADP
inlawrev-29046	628	68	residence	residence	NOUN
inlawrev-29046	628	69	”	"	PUNCT
inlawrev-29046	628	70	comprising	comprise	VERB
inlawrev-29046	628	71	a	a	DET
inlawrev-29046	628	72	dwelling	dwelling	NOUN
inlawrev-29046	628	73	and	and	CCONJ
inlawrev-29046	628	74	one	one	NUM
inlawrev-29046	628	75	acre	acre	NOUN
inlawrev-29046	628	76	of	of	ADP
inlawrev-29046	628	77	surrounding	surround	VERB
inlawrev-29046	628	78	real	real	ADJ
inlawrev-29046	628	79	estate.260	estate.260	NOUN
inlawrev-29046	628	80	the	the	DET
inlawrev-29046	628	81	excess	excess	ADJ
inlawrev-29046	628	82	land	land	NOUN
inlawrev-29046	628	83	was	be	AUX
inlawrev-29046	628	84	subject	subject	ADJ
inlawrev-29046	628	85	to	to	ADP
inlawrev-29046	628	86	higher	high	ADJ
inlawrev-29046	628	87	tax	tax	NOUN
inlawrev-29046	628	88	caps	cap	NOUN
inlawrev-29046	628	89	depending	depend	VERB
inlawrev-29046	628	90	on	on	ADP
inlawrev-29046	628	91	the	the	DET
inlawrev-29046	628	92	property	property	NOUN
inlawrev-29046	628	93	type.261	type.261	NOUN
inlawrev-29046	628	94	the	the	DET
inlawrev-29046	628	95	tax	tax	NOUN
inlawrev-29046	628	96	court	court	NOUN
inlawrev-29046	628	97	noted	note	VERB
inlawrev-29046	628	98	that	that	SCONJ
inlawrev-29046	628	99	the	the	DET
inlawrev-29046	628	100	constitutional	constitutional	ADJ
inlawrev-29046	628	101	text	text	NOUN
inlawrev-29046	628	102	did	do	AUX
inlawrev-29046	628	103	not	not	PART
inlawrev-29046	628	104	use	use	VERB
inlawrev-29046	628	105	the	the	DET
inlawrev-29046	628	106	word	word	NOUN
inlawrev-29046	628	107	“	"	PUNCT
inlawrev-29046	628	108	homestead	homestead	NOUN
inlawrev-29046	628	109	”	"	PUNCT
inlawrev-29046	628	110	or	or	CCONJ
inlawrev-29046	628	111	impose	impose	VERB
inlawrev-29046	628	112	size	size	NOUN
inlawrev-29046	628	113	limits	limit	NOUN
inlawrev-29046	628	114	on	on	ADP
inlawrev-29046	628	115	eligible	eligible	ADJ
inlawrev-29046	628	116	properties.262	properties.262	NOUN
inlawrev-29046	628	117	its	its	PRON
inlawrev-29046	628	118	analysis	analysis	NOUN
inlawrev-29046	628	119	of	of	ADP
inlawrev-29046	628	120	the	the	DET
inlawrev-29046	628	121	phrases	phrase	NOUN
inlawrev-29046	628	122	“	"	PUNCT
inlawrev-29046	628	123	tangible	tangible	ADJ
inlawrev-29046	628	124	property	property	NOUN
inlawrev-29046	628	125	”	"	PUNCT
inlawrev-29046	628	126	and	and	CCONJ
inlawrev-29046	628	127	“	"	PUNCT
inlawrev-29046	628	128	principal	principal	ADJ
inlawrev-29046	628	129	place	place	NOUN
inlawrev-29046	628	130	of	of	ADP
inlawrev-29046	628	131	residence	residence	NOUN
inlawrev-29046	628	132	,	,	PUNCT
inlawrev-29046	628	133	”	"	PUNCT
inlawrev-29046	628	134	as	as	ADV
inlawrev-29046	628	135	well	well	ADV
inlawrev-29046	628	136	as	as	ADP
inlawrev-29046	628	137	the	the	DET
inlawrev-29046	628	138	word	word	NOUN
inlawrev-29046	628	139	“	"	PUNCT
inlawrev-29046	628	140	curtilage	curtilage	NOUN
inlawrev-29046	628	141	,	,	PUNCT
inlawrev-29046	628	142	”	"	PUNCT
inlawrev-29046	628	143	suggested	suggest	VERB
inlawrev-29046	628	144	no	no	DET
inlawrev-29046	628	145	implicit	implicit	ADJ
inlawrev-29046	628	146	size	size	NOUN
inlawrev-29046	628	147	constraints.263	constraints.263	PROPN
inlawrev-29046	628	148	the	the	DET
inlawrev-29046	628	149	court	court	NOUN
inlawrev-29046	628	150	explained	explain	VERB
inlawrev-29046	628	151	that	that	SCONJ
inlawrev-29046	628	152	“	"	PUNCT
inlawrev-29046	628	153	tangible	tangible	ADJ
inlawrev-29046	628	154	property	property	NOUN
inlawrev-29046	628	155	”	"	PUNCT
inlawrev-29046	628	156	referred	refer	VERB
inlawrev-29046	628	157	to	to	ADP
inlawrev-29046	628	158	physical	physical	ADJ
inlawrev-29046	628	159	property	property	NOUN
inlawrev-29046	628	160	,	,	PUNCT
inlawrev-29046	628	161	while	while	SCONJ
inlawrev-29046	628	162	“	"	PUNCT
inlawrev-29046	628	163	principal	principal	ADJ
inlawrev-29046	628	164	place	place	NOUN
inlawrev-29046	628	165	of	of	ADP
inlawrev-29046	628	166	residence	residence	NOUN
inlawrev-29046	628	167	”	"	PUNCT
inlawrev-29046	628	168	indicated	indicate	VERB
inlawrev-29046	628	169	the	the	DET
inlawrev-29046	628	170	main	main	ADJ
inlawrev-29046	628	171	home	home	NOUN
inlawrev-29046	628	172	without	without	ADP
inlawrev-29046	628	173	fixed	fix	VERB
inlawrev-29046	628	174	size	size	NOUN
inlawrev-29046	628	175	restrictions.264	restrictions.264	VERB
inlawrev-29046	628	176	the	the	DET
inlawrev-29046	628	177	varying	vary	VERB
inlawrev-29046	628	178	definitions	definition	NOUN
inlawrev-29046	628	179	of	of	ADP
inlawrev-29046	628	180	“	"	PUNCT
inlawrev-29046	628	181	curtilage	curtilage	NOUN
inlawrev-29046	628	182	,	,	PUNCT
inlawrev-29046	628	183	”	"	PUNCT
inlawrev-29046	628	184	none	none	NOUN
inlawrev-29046	628	185	of	of	ADP
inlawrev-29046	628	186	them	they	PRON
inlawrev-29046	628	187	including	include	VERB
inlawrev-29046	628	188	specific	specific	ADJ
inlawrev-29046	628	189	size	size	NOUN
inlawrev-29046	628	190	limits	limit	NOUN
inlawrev-29046	628	191	,	,	PUNCT
inlawrev-29046	628	192	referred	refer	VERB
inlawrev-29046	628	193	to	to	ADP
inlawrev-29046	628	194	the	the	DET
inlawrev-29046	628	195	area	area	NOUN
inlawrev-29046	628	196	surrounding	surround	VERB
inlawrev-29046	628	197	a	a	DET
inlawrev-29046	628	198	dwelling.265	dwelling.265	NOUN
inlawrev-29046	628	199	therefore	therefore	ADV
inlawrev-29046	628	200	,	,	PUNCT
inlawrev-29046	628	201	the	the	DET
inlawrev-29046	628	202	tax	tax	NOUN
inlawrev-29046	628	203	court	court	NOUN
inlawrev-29046	628	204	concluded	conclude	VERB
inlawrev-29046	628	205	that	that	SCONJ
inlawrev-29046	628	206	the	the	DET
inlawrev-29046	628	207	verbiage	verbiage	NOUN
inlawrev-29046	628	208	in	in	ADP
inlawrev-29046	628	209	article	article	NOUN
inlawrev-29046	628	210	10	10	NUM
inlawrev-29046	628	211	,	,	PUNCT
inlawrev-29046	628	212	section	section	NOUN
inlawrev-29046	628	213	1	1	NUM
inlawrev-29046	628	214	of	of	ADP
inlawrev-29046	628	215	the	the	DET
inlawrev-29046	628	216	indiana	indiana	PROPN
inlawrev-29046	628	217	constitution	constitution	PROPN
inlawrev-29046	628	218	,	,	PUNCT
inlawrev-29046	628	219	which	which	PRON
inlawrev-29046	628	220	mandated	mandate	VERB
inlawrev-29046	628	221	the	the	DET
inlawrev-29046	628	222	1	1	NUM
inlawrev-29046	628	223	%	%	NOUN
inlawrev-29046	628	224	tax	tax	NOUN
inlawrev-29046	628	225	cap	cap	NOUN
inlawrev-29046	628	226	on	on	ADP
inlawrev-29046	628	227	a	a	DET
inlawrev-29046	628	228	“	"	PUNCT
inlawrev-29046	628	229	principal	principal	ADJ
inlawrev-29046	628	230	place	place	NOUN
inlawrev-29046	628	231	of	of	ADP
inlawrev-29046	628	232	residence	residence	NOUN
inlawrev-29046	628	233	”	"	PUNCT
inlawrev-29046	628	234	,	,	PUNCT
inlawrev-29046	628	235	did	do	AUX
inlawrev-29046	628	236	not	not	PART
inlawrev-29046	628	237	support	support	VERB
inlawrev-29046	628	238	the	the	DET
inlawrev-29046	628	239	statute	statute	NOUN
inlawrev-29046	628	240	’s	’s	PART
inlawrev-29046	628	241	limitation	limitation	NOUN
inlawrev-29046	628	242	of	of	ADP
inlawrev-29046	628	243	that	that	DET
inlawrev-29046	628	244	1	1	NUM
inlawrev-29046	628	245	%	%	NOUN
inlawrev-29046	628	246	cap	cap	NOUN
inlawrev-29046	628	247	to	to	ADP
inlawrev-29046	628	248	one	one	NUM
inlawrev-29046	628	249	acre	acre	NOUN
inlawrev-29046	628	250	of	of	ADP
inlawrev-29046	628	251	property	property	NOUN
inlawrev-29046	628	252	—	—	PUNCT
inlawrev-29046	628	253	—	—	PUNCT
inlawrev-29046	628	254	—	—	PUNCT
inlawrev-29046	628	255	—	—	PUNCT
inlawrev-29046	628	256	—	—	PUNCT
inlawrev-29046	628	257	—	—	PUNCT
inlawrev-29046	628	258	—	—	PUNCT
inlawrev-29046	628	259	—	—	PUNCT
inlawrev-29046	628	260	—	—	PUNCT
inlawrev-29046	628	261	—	—	PUNCT
inlawrev-29046	628	262	—	—	PUNCT
inlawrev-29046	628	263	—	—	PUNCT
inlawrev-29046	628	264	—	—	PUNCT
inlawrev-29046	628	265	—	—	PUNCT
inlawrev-29046	628	266	—	—	PUNCT
inlawrev-29046	628	267	—	—	PUNCT
inlawrev-29046	628	268	—	—	PUNCT
inlawrev-29046	628	269	—	—	PUNCT
inlawrev-29046	628	270	—	—	PUNCT
inlawrev-29046	628	271	—	—	PUNCT
inlawrev-29046	628	272	—	—	PUNCT
inlawrev-29046	628	273	—	—	PUNCT
inlawrev-29046	628	274	—	—	PUNCT
inlawrev-29046	628	275	—	—	PUNCT
inlawrev-29046	628	276	—	—	PUNCT
inlawrev-29046	628	277	—	—	PUNCT
inlawrev-29046	628	278	—	—	PUNCT
inlawrev-29046	628	279	—	—	PUNCT
inlawrev-29046	628	280	—	—	PUNCT
inlawrev-29046	628	281	254	254	NUM
inlawrev-29046	628	282	.	.	PUNCT
inlawrev-29046	629	1	i	i	PRON
inlawrev-29046	629	2	d.	d.	PROPN
inlawrev-29046	629	3	255	255	NUM
inlawrev-29046	629	4	.	.	PUNCT
inlawrev-29046	630	1	i	i	PRON
inlawrev-29046	630	2	d.	d.	PROPN
inlawrev-29046	630	3	at	at	ADP
inlawrev-29046	630	4	737	737	NUM
inlawrev-29046	630	5	.	.	PUNCT
inlawrev-29046	630	6	256	256	NUM
inlawrev-29046	630	7	.	.	PUNCT
inlawrev-29046	631	1	i	i	PRON
inlawrev-29046	631	2	d.	d.	PROPN
inlawrev-29046	631	3	257	257	NUM
inlawrev-29046	631	4	.	.	PUNCT
inlawrev-29046	632	1	i	i	PRON
inlawrev-29046	632	2	d.	d.	PROPN
inlawrev-29046	632	3	258	258	NUM
inlawrev-29046	632	4	.	.	PUNCT
inlawrev-29046	633	1	i	i	PRON
inlawrev-29046	633	2	d.	d.	PROPN
inlawrev-29046	633	3	(	(	PUNCT
inlawrev-29046	633	4	quoting	quote	VERB
inlawrev-29046	633	5	ind	ind	NOUN
inlawrev-29046	633	6	.	.	PUNCT
inlawrev-29046	634	1	const	const	PROPN
inlawrev-29046	634	2	.	.	PUNCT
inlawrev-29046	635	1	art	art	NOUN
inlawrev-29046	635	2	.	.	PUNCT
inlawrev-29046	636	1	10	10	NUM
inlawrev-29046	636	2	,	,	PUNCT
inlawrev-29046	636	3	§	§	PROPN
inlawrev-29046	636	4	1(c)(4	1(c)(4	NUM
inlawrev-29046	636	5	)	)	PUNCT
inlawrev-29046	636	6	,	,	PUNCT
inlawrev-29046	636	7	(	(	PUNCT
inlawrev-29046	636	8	f)(1	f)(1	NOUN
inlawrev-29046	636	9	)	)	PUNCT
inlawrev-29046	636	10	)	)	PUNCT
inlawrev-29046	637	1	(	(	PUNCT
inlawrev-29046	637	2	emphasis	emphasis	NOUN
inlawrev-29046	637	3	added	add	VERB
inlawrev-29046	637	4	)	)	PUNCT
inlawrev-29046	637	5	.	.	PUNCT
inlawrev-29046	638	1	259	259	NUM
inlawrev-29046	638	2	.	.	PUNCT
inlawrev-29046	639	1	i	i	PRON
inlawrev-29046	639	2	d.	d.	PROPN
inlawrev-29046	639	3	260	260	NUM
inlawrev-29046	639	4	.	.	PUNCT
inlawrev-29046	640	1	i	i	PRON
inlawrev-29046	640	2	d.	d.	VERB
inlawrev-29046	640	3	at	at	ADP
inlawrev-29046	640	4	737	737	NUM
inlawrev-29046	640	5	(	(	PUNCT
inlawrev-29046	640	6	citing	cite	VERB
inlawrev-29046	640	7	ind	ind	NOUN
inlawrev-29046	640	8	.	.	PUNCT
inlawrev-29046	641	1	code	code	PROPN
inlawrev-29046	641	2	§	§	PROPN
inlawrev-29046	641	3	§	§	PROPN
inlawrev-29046	641	4	6	6	NUM
inlawrev-29046	641	5	-	-	SYM
inlawrev-29046	641	6	1.1	1.1	NUM
inlawrev-29046	641	7	-	-	PUNCT
inlawrev-29046	641	8	20.6	20.6	NUM
inlawrev-29046	641	9	-	-	PUNCT
inlawrev-29046	641	10	7.5(a)(1	7.5(a)(1	NOUN
inlawrev-29046	641	11	)	)	PUNCT
inlawrev-29046	641	12	(	(	PUNCT
inlawrev-29046	641	13	2019	2019	NUM
inlawrev-29046	641	14	)	)	PUNCT
inlawrev-29046	641	15	;	;	PUNCT
inlawrev-29046	642	1	i.c	i.c	PROPN
inlawrev-29046	642	2	.	.	PROPN
inlawrev-29046	642	3	§	§	PROPN
inlawrev-29046	642	4	6	6	NUM
inlawrev-29046	642	5	-	-	SYM
inlawrev-29046	642	6	1.1	1.1	NUM
inlawrev-29046	642	7	-	-	PUNCT
inlawrev-29046	642	8	12	12	NUM
inlawrev-29046	642	9	-	-	PUNCT
inlawrev-29046	642	10	37(a)(2	37(a)(2	NUM
inlawrev-29046	642	11	)	)	PUNCT
inlawrev-29046	642	12	(	(	PUNCT
inlawrev-29046	642	13	amended	amend	VERB
inlawrev-29046	642	14	2024	2024	NUM
inlawrev-29046	642	15	)	)	PUNCT
inlawrev-29046	642	16	)	)	PUNCT
inlawrev-29046	642	17	.	.	PUNCT
inlawrev-29046	643	1	261	261	NUM
inlawrev-29046	643	2	.	.	PUNCT
inlawrev-29046	644	1	i	i	PRON
inlawrev-29046	644	2	d.	d.	PROPN
inlawrev-29046	644	3	at	at	ADP
inlawrev-29046	644	4	743	743	NUM
inlawrev-29046	644	5	.	.	PUNCT
inlawrev-29046	645	1	262	262	NUM
inlawrev-29046	645	2	.	.	PUNCT
inlawrev-29046	646	1	i	i	PRON
inlawrev-29046	646	2	d.	d.	PROPN
inlawrev-29046	646	3	at	at	ADP
inlawrev-29046	646	4	743	743	NUM
inlawrev-29046	646	5	.	.	PUNCT
inlawrev-29046	646	6	263	263	NUM
inlawrev-29046	646	7	.	.	PUNCT
inlawrev-29046	647	1	i	i	PRON
inlawrev-29046	647	2	d.	d.	PROPN
inlawrev-29046	647	3	at	at	ADP
inlawrev-29046	647	4	744–45	744–45	PROPN
inlawrev-29046	647	5	.	.	PUNCT
inlawrev-29046	647	6	264	264	NUM
inlawrev-29046	647	7	.	.	PUNCT
inlawrev-29046	648	1	i	i	PRON
inlawrev-29046	648	2	d.	d.	PROPN
inlawrev-29046	648	3	at	at	ADP
inlawrev-29046	648	4	744	744	NUM
inlawrev-29046	648	5	.	.	PUNCT
inlawrev-29046	649	1	265	265	NUM
inlawrev-29046	649	2	.	.	PUNCT
inlawrev-29046	650	1	i	i	PRON
inlawrev-29046	650	2	d.	d.	PROPN
inlawrev-29046	650	3	at	at	ADP
inlawrev-29046	650	4	745	745	NUM
inlawrev-29046	650	5	.	.	PUNCT
inlawrev-29046	651	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	651	2	272405831_inlr-58-4_text.indd	272405831_inlr-58-4_text.indd	NUM
inlawrev-29046	651	3	272	272	NUM
inlawrev-29046	651	4	5/13/25	5/13/25	NUM
inlawrev-29046	651	5	4:51	4:51	NUM
inlawrev-29046	651	6	 	 	SPACE
inlawrev-29046	651	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	651	8	4:51	4:51	NUM
inlawrev-29046	651	9	 	 	SPACE
inlawrev-29046	651	10	pm	pm	NOUN
inlawrev-29046	651	11	2025	2025	NUM
inlawrev-29046	651	12	]	]	PUNCT
inlawrev-29046	651	13	tax	tax	NOUN
inlawrev-29046	651	14	law	law	NOUN
inlawrev-29046	651	15	949	949	NUM
inlawrev-29046	651	16	surrounding	surround	VERB
inlawrev-29046	651	17	the	the	DET
inlawrev-29046	651	18	“	"	PUNCT
inlawrev-29046	651	19	principal	principal	ADJ
inlawrev-29046	651	20	place	place	NOUN
inlawrev-29046	651	21	of	of	ADP
inlawrev-29046	651	22	residence	residence	NOUN
inlawrev-29046	651	23	.	.	PUNCT
inlawrev-29046	652	1	”266	”266	PUNCT
inlawrev-29046	652	2	accordingly	accordingly	ADV
inlawrev-29046	652	3	,	,	PUNCT
inlawrev-29046	652	4	the	the	DET
inlawrev-29046	652	5	court	court	NOUN
inlawrev-29046	652	6	held	hold	VERB
inlawrev-29046	652	7	that	that	SCONJ
inlawrev-29046	652	8	the	the	DET
inlawrev-29046	652	9	constitutional	constitutional	ADJ
inlawrev-29046	652	10	1	1	NUM
inlawrev-29046	652	11	%	%	NOUN
inlawrev-29046	652	12	tax	tax	NOUN
inlawrev-29046	652	13	cap	cap	NOUN
inlawrev-29046	652	14	in	in	ADP
inlawrev-29046	652	15	article	article	NOUN
inlawrev-29046	652	16	10	10	NUM
inlawrev-29046	652	17	,	,	PUNCT
inlawrev-29046	652	18	section	section	NOUN
inlawrev-29046	652	19	1	1	NUM
inlawrev-29046	652	20	of	of	ADP
inlawrev-29046	652	21	the	the	DET
inlawrev-29046	652	22	indiana	indiana	PROPN
inlawrev-29046	652	23	constitution	constitution	NOUN
inlawrev-29046	652	24	did	do	AUX
inlawrev-29046	652	25	not	not	PART
inlawrev-29046	652	26	impose	impose	VERB
inlawrev-29046	652	27	fixed	fix	VERB
inlawrev-29046	652	28	size	size	NOUN
inlawrev-29046	652	29	or	or	CCONJ
inlawrev-29046	652	30	acreage	acreage	NOUN
inlawrev-29046	652	31	limitations	limitation	NOUN
inlawrev-29046	652	32	;	;	PUNCT
inlawrev-29046	652	33	it	it	PRON
inlawrev-29046	652	34	allowed	allow	VERB
inlawrev-29046	652	35	land	land	NOUN
inlawrev-29046	652	36	eligible	eligible	ADJ
inlawrev-29046	652	37	for	for	SCONJ
inlawrev-29046	652	38	the	the	DET
inlawrev-29046	652	39	cap	cap	NOUN
inlawrev-29046	652	40	to	to	PART
inlawrev-29046	652	41	be	be	AUX
inlawrev-29046	652	42	more	more	ADJ
inlawrev-29046	652	43	than	than	ADP
inlawrev-29046	652	44	one	one	NUM
inlawrev-29046	652	45	acre	acre	NOUN
inlawrev-29046	652	46	based	base	VERB
inlawrev-29046	652	47	on	on	ADP
inlawrev-29046	652	48	that	that	DET
inlawrev-29046	652	49	land	land	NOUN
inlawrev-29046	652	50	’s	’s	PART
inlawrev-29046	652	51	practical	practical	ADJ
inlawrev-29046	652	52	usage	usage	NOUN
inlawrev-29046	652	53	rather	rather	ADV
inlawrev-29046	652	54	its	its	PRON
inlawrev-29046	652	55	size	size	NOUN
inlawrev-29046	652	56	alone.267	alone.267	CCONJ
inlawrev-29046	652	57	the	the	DET
inlawrev-29046	652	58	tax	tax	NOUN
inlawrev-29046	652	59	court	court	NOUN
inlawrev-29046	652	60	continued	continue	VERB
inlawrev-29046	652	61	its	its	PRON
inlawrev-29046	652	62	analysis	analysis	NOUN
inlawrev-29046	652	63	,	,	PUNCT
inlawrev-29046	652	64	asserting	assert	VERB
inlawrev-29046	652	65	that	that	SCONJ
inlawrev-29046	652	66	its	its	PRON
inlawrev-29046	652	67	conclusion	conclusion	NOUN
inlawrev-29046	652	68	regarding	regard	VERB
inlawrev-29046	652	69	the	the	DET
inlawrev-29046	652	70	1	1	NUM
inlawrev-29046	652	71	%	%	NOUN
inlawrev-29046	652	72	cap	cap	NOUN
inlawrev-29046	652	73	comported	comport	VERB
inlawrev-29046	652	74	with	with	ADP
inlawrev-29046	652	75	the	the	DET
inlawrev-29046	652	76	other	other	ADJ
inlawrev-29046	652	77	two	two	NUM
inlawrev-29046	652	78	tax	tax	NOUN
inlawrev-29046	652	79	caps.268	caps.268	NOUN
inlawrev-29046	652	80	the	the	DET
inlawrev-29046	652	81	court	court	NOUN
inlawrev-29046	652	82	noted	note	VERB
inlawrev-29046	652	83	that	that	SCONJ
inlawrev-29046	652	84	subsection	subsection	NOUN
inlawrev-29046	652	85	1(f	1(f	NUM
inlawrev-29046	652	86	)	)	PUNCT
inlawrev-29046	652	87	’s	’s	PART
inlawrev-29046	652	88	verbiage	verbiage	NOUN
inlawrev-29046	652	89	and	and	CCONJ
inlawrev-29046	652	90	overall	overall	ADJ
inlawrev-29046	652	91	structure	structure	NOUN
inlawrev-29046	652	92	describing	describe	VERB
inlawrev-29046	652	93	the	the	DET
inlawrev-29046	652	94	1	1	NUM
inlawrev-29046	652	95	%	%	NOUN
inlawrev-29046	652	96	,	,	PUNCT
inlawrev-29046	652	97	2	2	NUM
inlawrev-29046	652	98	%	%	NOUN
inlawrev-29046	652	99	,	,	PUNCT
inlawrev-29046	652	100	and	and	CCONJ
inlawrev-29046	652	101	3	3	NUM
inlawrev-29046	652	102	%	%	NOUN
inlawrev-29046	652	103	tax	tax	NOUN
inlawrev-29046	652	104	caps	cap	NOUN
inlawrev-29046	652	105	defined	define	VERB
inlawrev-29046	652	106	five	five	NUM
inlawrev-29046	652	107	distinct	distinct	ADJ
inlawrev-29046	652	108	property	property	NOUN
inlawrev-29046	652	109	classes	class	NOUN
inlawrev-29046	652	110	.	.	PUNCT
inlawrev-29046	653	1	269	269	NUM
inlawrev-29046	653	2	specifically	specifically	ADV
inlawrev-29046	653	3	,	,	PUNCT
inlawrev-29046	653	4	the	the	DET
inlawrev-29046	653	5	1	1	NUM
inlawrev-29046	653	6	%	%	NOUN
inlawrev-29046	653	7	cap	cap	NOUN
inlawrev-29046	653	8	pertains	pertain	VERB
inlawrev-29046	653	9	to	to	ADP
inlawrev-29046	653	10	“	"	PUNCT
inlawrev-29046	653	11	tangible	tangible	ADJ
inlawrev-29046	653	12	property	property	NOUN
inlawrev-29046	653	13	”	"	PUNCT
inlawrev-29046	653	14	utilized	utilize	VERB
inlawrev-29046	653	15	as	as	ADP
inlawrev-29046	653	16	a	a	DET
inlawrev-29046	653	17	principal	principal	ADJ
inlawrev-29046	653	18	place	place	NOUN
inlawrev-29046	653	19	of	of	ADP
inlawrev-29046	653	20	residence	residence	NOUN
inlawrev-29046	653	21	,	,	PUNCT
inlawrev-29046	653	22	as	as	SCONJ
inlawrev-29046	653	23	outlined	outline	VERB
inlawrev-29046	653	24	in	in	ADP
inlawrev-29046	653	25	subsection	subsection	NOUN
inlawrev-29046	653	26	(	(	PUNCT
inlawrev-29046	653	27	1)(c	1)(c	NUM
inlawrev-29046	653	28	)	)	PUNCT
inlawrev-29046	653	29	’s	’s	PART
inlawrev-29046	653	30	paragraph	paragraph	NOUN
inlawrev-29046	653	31	(	(	PUNCT
inlawrev-29046	653	32	4).270	4).270	NUM
inlawrev-29046	653	33	conversely	conversely	ADV
inlawrev-29046	653	34	,	,	PUNCT
inlawrev-29046	653	35	the	the	DET
inlawrev-29046	653	36	2	2	NUM
inlawrev-29046	653	37	%	%	NOUN
inlawrev-29046	653	38	cap	cap	NOUN
inlawrev-29046	653	39	applied	apply	VERB
inlawrev-29046	653	40	to	to	ADP
inlawrev-29046	653	41	“	"	PUNCT
inlawrev-29046	653	42	other	other	ADJ
inlawrev-29046	653	43	residential	residential	ADJ
inlawrev-29046	653	44	property	property	NOUN
inlawrev-29046	653	45	”	"	PUNCT
inlawrev-29046	653	46	and	and	CCONJ
inlawrev-29046	653	47	“	"	PUNCT
inlawrev-29046	653	48	agricultural	agricultural	ADJ
inlawrev-29046	653	49	land	land	NOUN
inlawrev-29046	653	50	,	,	PUNCT
inlawrev-29046	653	51	”	"	PUNCT
inlawrev-29046	653	52	both	both	PRON
inlawrev-29046	653	53	delineated	delineate	VERB
inlawrev-29046	653	54	by	by	ADP
inlawrev-29046	653	55	use	use	NOUN
inlawrev-29046	653	56	rather	rather	ADV
inlawrev-29046	653	57	than	than	ADP
inlawrev-29046	653	58	size	size	NOUN
inlawrev-29046	653	59	.	.	PUNCT
inlawrev-29046	654	1	271	271	NUM
inlawrev-29046	654	2	“	"	PUNCT
inlawrev-29046	654	3	other	other	ADJ
inlawrev-29046	654	4	residential	residential	ADJ
inlawrev-29046	654	5	property	property	NOUN
inlawrev-29046	654	6	”	"	PUNCT
inlawrev-29046	654	7	was	be	AUX
inlawrev-29046	654	8	described	describe	VERB
inlawrev-29046	654	9	as	as	ADP
inlawrev-29046	654	10	property	property	NOUN
inlawrev-29046	654	11	used	use	VERB
inlawrev-29046	654	12	for	for	ADP
inlawrev-29046	654	13	residential	residential	ADJ
inlawrev-29046	654	14	purposes	purpose	NOUN
inlawrev-29046	654	15	but	but	CCONJ
inlawrev-29046	654	16	ineligible	ineligible	ADJ
inlawrev-29046	654	17	for	for	ADP
inlawrev-29046	654	18	the	the	DET
inlawrev-29046	654	19	1	1	NUM
inlawrev-29046	654	20	%	%	NOUN
inlawrev-29046	654	21	cap	cap	NOUN
inlawrev-29046	654	22	,	,	PUNCT
inlawrev-29046	654	23	whereas	whereas	SCONJ
inlawrev-29046	654	24	“	"	PUNCT
inlawrev-29046	654	25	agricultural	agricultural	ADJ
inlawrev-29046	654	26	land	land	NOUN
inlawrev-29046	654	27	”	"	PUNCT
inlawrev-29046	654	28	referred	refer	VERB
inlawrev-29046	654	29	to	to	ADP
inlawrev-29046	654	30	land	land	NOUN
inlawrev-29046	654	31	dedicated	dedicate	VERB
inlawrev-29046	654	32	to	to	ADP
inlawrev-29046	654	33	agricultural	agricultural	ADJ
inlawrev-29046	654	34	use	use	NOUN
inlawrev-29046	654	35	.	.	PUNCT
inlawrev-29046	655	1	272	272	NUM
inlawrev-29046	655	2	the	the	DET
inlawrev-29046	655	3	3	3	NUM
inlawrev-29046	655	4	%	%	NOUN
inlawrev-29046	655	5	cap	cap	NOUN
inlawrev-29046	655	6	included	include	VERB
inlawrev-29046	655	7	“	"	PUNCT
inlawrev-29046	655	8	other	other	ADJ
inlawrev-29046	655	9	real	real	ADJ
inlawrev-29046	655	10	property	property	NOUN
inlawrev-29046	655	11	”	"	PUNCT
inlawrev-29046	655	12	and	and	CCONJ
inlawrev-29046	655	13	non	non	ADJ
inlawrev-29046	655	14	-	-	ADJ
inlawrev-29046	655	15	residential	residential	ADJ
inlawrev-29046	655	16	personal	personal	ADJ
inlawrev-29046	655	17	property	property	NOUN
inlawrev-29046	655	18	,	,	PUNCT
inlawrev-29046	655	19	defined	define	VERB
inlawrev-29046	655	20	through	through	ADP
inlawrev-29046	655	21	exclusion	exclusion	NOUN
inlawrev-29046	655	22	—	—	PUNCT
inlawrev-29046	655	23	that	that	ADV
inlawrev-29046	655	24	is	is	ADV
inlawrev-29046	655	25	,	,	PUNCT
inlawrev-29046	655	26	those	those	DET
inlawrev-29046	655	27	properties	property	NOUN
inlawrev-29046	655	28	not	not	PART
inlawrev-29046	655	29	used	use	VERB
inlawrev-29046	655	30	for	for	ADP
inlawrev-29046	655	31	agricultural	agricultural	ADJ
inlawrev-29046	655	32	or	or	CCONJ
inlawrev-29046	655	33	residential	residential	ADJ
inlawrev-29046	655	34	purposes	purpose	NOUN
inlawrev-29046	655	35	.	.	PUNCT
inlawrev-29046	656	1	273	273	NUM
inlawrev-29046	656	2	the	the	DET
inlawrev-29046	656	3	tax	tax	NOUN
inlawrev-29046	656	4	court	court	NOUN
inlawrev-29046	656	5	said	say	VERB
inlawrev-29046	656	6	the	the	DET
inlawrev-29046	656	7	consistent	consistent	ADJ
inlawrev-29046	656	8	drafting	drafting	NOUN
inlawrev-29046	656	9	of	of	ADP
inlawrev-29046	656	10	the	the	DET
inlawrev-29046	656	11	constitutional	constitutional	ADJ
inlawrev-29046	656	12	provision	provision	NOUN
inlawrev-29046	656	13	among	among	ADP
inlawrev-29046	656	14	these	these	DET
inlawrev-29046	656	15	property	property	NOUN
inlawrev-29046	656	16	classes	class	NOUN
inlawrev-29046	656	17	suggested	suggest	VERB
inlawrev-29046	656	18	that	that	SCONJ
inlawrev-29046	656	19	the	the	DET
inlawrev-29046	656	20	absence	absence	NOUN
inlawrev-29046	656	21	of	of	ADP
inlawrev-29046	656	22	a	a	DET
inlawrev-29046	656	23	size	size	NOUN
inlawrev-29046	656	24	or	or	CCONJ
inlawrev-29046	656	25	acreage	acreage	NOUN
inlawrev-29046	656	26	restriction	restriction	NOUN
inlawrev-29046	656	27	within	within	ADP
inlawrev-29046	656	28	the	the	DET
inlawrev-29046	656	29	1	1	NUM
inlawrev-29046	656	30	%	%	NOUN
inlawrev-29046	656	31	cap	cap	NOUN
inlawrev-29046	656	32	was	be	AUX
inlawrev-29046	656	33	deliberate.274	deliberate.274	ADJ
inlawrev-29046	656	34	when	when	SCONJ
inlawrev-29046	656	35	interpreting	interpret	VERB
inlawrev-29046	656	36	a	a	DET
inlawrev-29046	656	37	statute	statute	NOUN
inlawrev-29046	656	38	,	,	PUNCT
inlawrev-29046	656	39	courts	court	NOUN
inlawrev-29046	656	40	should	should	AUX
inlawrev-29046	656	41	consider	consider	VERB
inlawrev-29046	656	42	its	its	PRON
inlawrev-29046	656	43	overall	overall	ADJ
inlawrev-29046	656	44	structure	structure	NOUN
inlawrev-29046	656	45	and	and	CCONJ
inlawrev-29046	656	46	the	the	DET
inlawrev-29046	656	47	plain	plain	ADJ
inlawrev-29046	656	48	meanings	meaning	NOUN
inlawrev-29046	656	49	of	of	ADP
inlawrev-29046	656	50	its	its	PRON
inlawrev-29046	656	51	verbiage	verbiage	NOUN
inlawrev-29046	656	52	.	.	PUNCT
inlawrev-29046	657	1	275	275	NUM
inlawrev-29046	657	2	the	the	DET
inlawrev-29046	657	3	explicit	explicit	ADJ
inlawrev-29046	657	4	omission	omission	NOUN
inlawrev-29046	657	5	of	of	ADP
inlawrev-29046	657	6	size	size	NOUN
inlawrev-29046	657	7	restrictions	restriction	NOUN
inlawrev-29046	657	8	in	in	ADP
inlawrev-29046	657	9	other	other	ADJ
inlawrev-29046	657	10	property	property	NOUN
inlawrev-29046	657	11	classes	class	NOUN
inlawrev-29046	657	12	indicated	indicate	VERB
inlawrev-29046	657	13	that	that	SCONJ
inlawrev-29046	657	14	such	such	ADJ
inlawrev-29046	657	15	limitations	limitation	NOUN
inlawrev-29046	657	16	would	would	AUX
inlawrev-29046	657	17	have	have	AUX
inlawrev-29046	657	18	been	be	AUX
inlawrev-29046	657	19	clearly	clearly	ADV
inlawrev-29046	657	20	articulated	articulate	VERB
inlawrev-29046	657	21	if	if	SCONJ
inlawrev-29046	657	22	the	the	DET
inlawrev-29046	657	23	1	1	NUM
inlawrev-29046	657	24	%	%	NOUN
inlawrev-29046	657	25	cap	cap	NOUN
inlawrev-29046	657	26	had	have	AUX
inlawrev-29046	657	27	been	be	AUX
inlawrev-29046	657	28	intended.276	intended.276	NOUN
inlawrev-29046	657	29	the	the	DET
inlawrev-29046	657	30	tax	tax	NOUN
inlawrev-29046	657	31	court	court	NOUN
inlawrev-29046	657	32	concluded	conclude	VERB
inlawrev-29046	657	33	that	that	SCONJ
inlawrev-29046	657	34	,	,	PUNCT
inlawrev-29046	657	35	absent	absent	ADJ
inlawrev-29046	657	36	explicit	explicit	ADJ
inlawrev-29046	657	37	language	language	NOUN
inlawrev-29046	657	38	in	in	ADP
inlawrev-29046	657	39	article	article	NOUN
inlawrev-29046	657	40	10	10	NUM
inlawrev-29046	657	41	,	,	PUNCT
inlawrev-29046	657	42	section	section	NOUN
inlawrev-29046	657	43	1(f	1(f	NUM
inlawrev-29046	657	44	)	)	PUNCT
inlawrev-29046	657	45	,	,	PUNCT
inlawrev-29046	657	46	imposing	impose	VERB
inlawrev-29046	657	47	a	a	DET
inlawrev-29046	657	48	one	one	NUM
inlawrev-29046	657	49	-	-	PUNCT
inlawrev-29046	657	50	acre	acre	NOUN
inlawrev-29046	657	51	restriction	restriction	NOUN
inlawrev-29046	657	52	within	within	ADP
inlawrev-29046	657	53	the	the	DET
inlawrev-29046	657	54	1	1	NUM
inlawrev-29046	657	55	%	%	NOUN
inlawrev-29046	657	56	cap	cap	NOUN
inlawrev-29046	657	57	would	would	AUX
inlawrev-29046	657	58	undermine	undermine	VERB
inlawrev-29046	657	59	the	the	DET
inlawrev-29046	657	60	“	"	PUNCT
inlawrev-29046	657	61	stated	state	VERB
inlawrev-29046	657	62	[	[	PUNCT
inlawrev-29046	657	63	constitutional	constitutional	ADJ
inlawrev-29046	657	64	]	]	PUNCT
inlawrev-29046	657	65	goal	goal	NOUN
inlawrev-29046	657	66	of	of	ADP
inlawrev-29046	657	67	ensuring	ensure	VERB
inlawrev-29046	657	68	permanent	permanent	ADJ
inlawrev-29046	657	69	property	property	NOUN
inlawrev-29046	657	70	tax	tax	NOUN
inlawrev-29046	657	71	relief	relief	NOUN
inlawrev-29046	657	72	to	to	ADP
inlawrev-29046	657	73	homeowners	homeowner	NOUN
inlawrev-29046	657	74	.	.	PUNCT
inlawrev-29046	658	1	”277	”277	PROPN
inlawrev-29046	658	2	the	the	DET
inlawrev-29046	658	3	assessor	assessor	NOUN
inlawrev-29046	658	4	argued	argue	VERB
inlawrev-29046	658	5	that	that	SCONJ
inlawrev-29046	658	6	the	the	DET
inlawrev-29046	658	7	2008	2008	NUM
inlawrev-29046	658	8	statutory	statutory	ADJ
inlawrev-29046	658	9	tax	tax	NOUN
inlawrev-29046	658	10	caps	cap	NOUN
inlawrev-29046	658	11	and	and	CCONJ
inlawrev-29046	658	12	the	the	DET
inlawrev-29046	658	13	constitutional	constitutional	ADJ
inlawrev-29046	658	14	tax	tax	NOUN
inlawrev-29046	658	15	caps	cap	NOUN
inlawrev-29046	658	16	should	should	AUX
inlawrev-29046	658	17	be	be	AUX
inlawrev-29046	658	18	interpreted	interpret	VERB
inlawrev-29046	658	19	together	together	ADV
inlawrev-29046	658	20	,	,	PUNCT
inlawrev-29046	658	21	as	as	SCONJ
inlawrev-29046	658	22	they	they	PRON
inlawrev-29046	658	23	were	be	AUX
inlawrev-29046	658	24	enacted	enact	VERB
inlawrev-29046	658	25	in	in	ADP
inlawrev-29046	658	26	the	the	DET
inlawrev-29046	658	27	same	same	ADJ
inlawrev-29046	658	28	legislative	legislative	ADJ
inlawrev-29046	658	29	session.278	session.278	NOUN
inlawrev-29046	658	30	the	the	DET
inlawrev-29046	658	31	assessor	assessor	NOUN
inlawrev-29046	658	32	emphasized	emphasize	VERB
inlawrev-29046	658	33	that	that	SCONJ
inlawrev-29046	658	34	the	the	DET
inlawrev-29046	658	35	digests	digest	NOUN
inlawrev-29046	658	36	of	of	ADP
inlawrev-29046	658	37	the	the	DET
inlawrev-29046	658	38	joint	joint	ADJ
inlawrev-29046	658	39	resolutions	resolution	NOUN
inlawrev-29046	658	40	referred	refer	VERB
inlawrev-29046	658	41	to	to	ADP
inlawrev-29046	658	42	“	"	PUNCT
inlawrev-29046	658	43	homestead	homestead	NOUN
inlawrev-29046	658	44	property	property	NOUN
inlawrev-29046	658	45	,	,	PUNCT
inlawrev-29046	658	46	”	"	PUNCT
inlawrev-29046	658	47	suggesting	suggest	VERB
inlawrev-29046	658	48	a	a	DET
inlawrev-29046	658	49	legislative	legislative	ADJ
inlawrev-29046	658	50	intent	intent	NOUN
inlawrev-29046	658	51	to	to	PART
inlawrev-29046	658	52	—	—	PUNCT
inlawrev-29046	658	53	—	—	PUNCT
inlawrev-29046	658	54	—	—	PUNCT
inlawrev-29046	658	55	—	—	PUNCT
inlawrev-29046	658	56	—	—	PUNCT
inlawrev-29046	658	57	—	—	PUNCT
inlawrev-29046	658	58	—	—	PUNCT
inlawrev-29046	658	59	—	—	PUNCT
inlawrev-29046	658	60	—	—	PUNCT
inlawrev-29046	658	61	—	—	PUNCT
inlawrev-29046	658	62	—	—	PUNCT
inlawrev-29046	658	63	—	—	PUNCT
inlawrev-29046	658	64	—	—	PUNCT
inlawrev-29046	658	65	—	—	PUNCT
inlawrev-29046	658	66	—	—	PUNCT
inlawrev-29046	658	67	—	—	PUNCT
inlawrev-29046	658	68	—	—	PUNCT
inlawrev-29046	658	69	—	—	PUNCT
inlawrev-29046	658	70	—	—	PUNCT
inlawrev-29046	658	71	—	—	PUNCT
inlawrev-29046	658	72	—	—	PUNCT
inlawrev-29046	658	73	—	—	PUNCT
inlawrev-29046	658	74	—	—	PUNCT
inlawrev-29046	658	75	—	—	PUNCT
inlawrev-29046	658	76	—	—	PUNCT
inlawrev-29046	658	77	—	—	PUNCT
inlawrev-29046	658	78	—	—	PUNCT
inlawrev-29046	658	79	—	—	PUNCT
inlawrev-29046	658	80	—	—	PUNCT
inlawrev-29046	658	81	266	266	NUM
inlawrev-29046	658	82	.	.	PUNCT
inlawrev-29046	659	1	i	i	PRON
inlawrev-29046	659	2	d.	d.	PROPN
inlawrev-29046	659	3	267	267	NUM
inlawrev-29046	659	4	.	.	PUNCT
inlawrev-29046	660	1	i	i	PRON
inlawrev-29046	660	2	d.	d.	PROPN
inlawrev-29046	660	3	268	268	NUM
inlawrev-29046	660	4	.	.	PUNCT
inlawrev-29046	661	1	i	i	PRON
inlawrev-29046	661	2	d.	d.	VERB
inlawrev-29046	661	3	at	at	ADP
inlawrev-29046	661	4	746–47	746–47	NUM
inlawrev-29046	661	5	.	.	PROPN
inlawrev-29046	661	6	269	269	NUM
inlawrev-29046	661	7	.	.	PUNCT
inlawrev-29046	662	1	i	i	PRON
inlawrev-29046	662	2	d.	d.	PROPN
inlawrev-29046	662	3	at	at	ADP
inlawrev-29046	662	4	746	746	NUM
inlawrev-29046	662	5	.	.	PUNCT
inlawrev-29046	663	1	270	270	NUM
inlawrev-29046	663	2	.	.	PUNCT
inlawrev-29046	664	1	i	i	PRON
inlawrev-29046	664	2	d.	d.	PROPN
inlawrev-29046	664	3	271	271	NUM
inlawrev-29046	664	4	.	.	PUNCT
inlawrev-29046	665	1	i	i	PRON
inlawrev-29046	665	2	d.	d.	PROPN
inlawrev-29046	665	3	272	272	NUM
inlawrev-29046	665	4	.	.	PUNCT
inlawrev-29046	666	1	i	i	PRON
inlawrev-29046	666	2	d.	d.	PROPN
inlawrev-29046	666	3	273	273	NUM
inlawrev-29046	666	4	.	.	PUNCT
inlawrev-29046	667	1	i	i	PRON
inlawrev-29046	667	2	d.	d.	VERB
inlawrev-29046	667	3	at	at	ADP
inlawrev-29046	667	4	746–47	746–47	NUM
inlawrev-29046	667	5	.	.	PROPN
inlawrev-29046	667	6	274	274	NUM
inlawrev-29046	667	7	.	.	PUNCT
inlawrev-29046	668	1	i	i	PRON
inlawrev-29046	668	2	d.	d.	PROPN
inlawrev-29046	668	3	at	at	ADP
inlawrev-29046	668	4	747	747	NUM
inlawrev-29046	668	5	.	.	PUNCT
inlawrev-29046	668	6	275	275	NUM
inlawrev-29046	668	7	.	.	PUNCT
inlawrev-29046	669	1	see	see	VERB
inlawrev-29046	669	2	i	i	PRON
inlawrev-29046	669	3	d.	d.	PROPN
inlawrev-29046	669	4	(	(	PUNCT
inlawrev-29046	669	5	citing	cite	VERB
inlawrev-29046	669	6	ernst	ernst	PROPN
inlawrev-29046	669	7	&	&	CCONJ
inlawrev-29046	669	8	ernst	ernst	PROPN
inlawrev-29046	669	9	v.	v.	PROPN
inlawrev-29046	669	10	underwriter	underwriter	PROPN
inlawrev-29046	669	11	’s	’s	PART
inlawrev-29046	669	12	nat’l	nat’l	PROPN
inlawrev-29046	669	13	assurance	assurance	PROPN
inlawrev-29046	669	14	co.	co.	PROPN
inlawrev-29046	669	15	178	178	NUM
inlawrev-29046	669	16	ind	ind	NOUN
inlawrev-29046	669	17	.	.	PUNCT
inlawrev-29046	670	1	app	app	PROPN
inlawrev-29046	670	2	.	.	PROPN
inlawrev-29046	671	1	77	77	NUM
inlawrev-29046	671	2	,	,	PUNCT
inlawrev-29046	671	3	81–82	81–82	NUM
inlawrev-29046	671	4	(	(	PUNCT
inlawrev-29046	671	5	1978	1978	NUM
inlawrev-29046	671	6	)	)	PUNCT
inlawrev-29046	671	7	.	.	PUNCT
inlawrev-29046	672	1	276	276	X
inlawrev-29046	672	2	.	.	PUNCT
inlawrev-29046	673	1	i	i	PRON
inlawrev-29046	673	2	d.	d.	PROPN
inlawrev-29046	673	3	277	277	NUM
inlawrev-29046	673	4	.	.	PUNCT
inlawrev-29046	674	1	i	i	PRON
inlawrev-29046	674	2	d.	d.	PROPN
inlawrev-29046	674	3	278	278	NUM
inlawrev-29046	674	4	.	.	PUNCT
inlawrev-29046	675	1	i	i	PRON
inlawrev-29046	675	2	d.	d.	PROPN
inlawrev-29046	675	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	675	4	273405831_inlr-58-4_text.indd	273405831_inlr-58-4_text.indd	NUM
inlawrev-29046	675	5	273	273	NUM
inlawrev-29046	675	6	5/13/25	5/13/25	NUM
inlawrev-29046	675	7	4:51	4:51	NUM
inlawrev-29046	675	8	 	 	SPACE
inlawrev-29046	675	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	675	10	4:51	4:51	NUM
inlawrev-29046	675	11	 	 	SPACE
inlawrev-29046	675	12	pm	pm	NOUN
inlawrev-29046	675	13	indiana	indiana	PROPN
inlawrev-29046	675	14	law	law	PROPN
inlawrev-29046	675	15	review	review	NOUN
inlawrev-29046	676	1	[	[	X
inlawrev-29046	676	2	vol	vol	NOUN
inlawrev-29046	676	3	.	.	PUNCT
inlawrev-29046	677	1	58:923	58:923	NUM
inlawrev-29046	677	2	950	950	NUM
inlawrev-29046	677	3	confine	confine	NOUN
inlawrev-29046	677	4	the	the	DET
inlawrev-29046	677	5	constitutional	constitutional	ADJ
inlawrev-29046	677	6	tax	tax	NOUN
inlawrev-29046	677	7	caps	cap	NOUN
inlawrev-29046	677	8	to	to	ADP
inlawrev-29046	677	9	the	the	DET
inlawrev-29046	677	10	same	same	ADJ
inlawrev-29046	677	11	scope	scope	NOUN
inlawrev-29046	677	12	as	as	ADP
inlawrev-29046	677	13	the	the	DET
inlawrev-29046	677	14	statutory	statutory	ADJ
inlawrev-29046	677	15	tax	tax	NOUN
inlawrev-29046	677	16	caps.279	caps.279	ADV
inlawrev-29046	677	17	however	however	ADV
inlawrev-29046	677	18	,	,	PUNCT
inlawrev-29046	677	19	the	the	DET
inlawrev-29046	677	20	tax	tax	NOUN
inlawrev-29046	677	21	court	court	NOUN
inlawrev-29046	677	22	found	find	VERB
inlawrev-29046	677	23	this	this	DET
inlawrev-29046	677	24	argument	argument	NOUN
inlawrev-29046	677	25	flawed	flaw	VERB
inlawrev-29046	677	26	due	due	ADJ
inlawrev-29046	677	27	to	to	ADP
inlawrev-29046	677	28	,	,	PUNCT
inlawrev-29046	677	29	in	in	ADP
inlawrev-29046	677	30	its	its	PRON
inlawrev-29046	677	31	opinion	opinion	NOUN
inlawrev-29046	677	32	,	,	PUNCT
inlawrev-29046	677	33	the	the	DET
inlawrev-29046	677	34	assessor	assessor	NOUN
inlawrev-29046	677	35	’s	’s	PART
inlawrev-29046	677	36	fundamental	fundamental	ADJ
inlawrev-29046	677	37	misunderstanding	misunderstanding	NOUN
inlawrev-29046	677	38	of	of	ADP
inlawrev-29046	677	39	the	the	DET
inlawrev-29046	677	40	constitutional	constitutional	ADJ
inlawrev-29046	677	41	tax	tax	NOUN
inlawrev-29046	677	42	caps.280	caps.280	VERB
inlawrev-29046	677	43	the	the	DET
inlawrev-29046	677	44	court	court	NOUN
inlawrev-29046	677	45	noted	note	VERB
inlawrev-29046	677	46	that	that	SCONJ
inlawrev-29046	677	47	the	the	DET
inlawrev-29046	677	48	defining	define	VERB
inlawrev-29046	677	49	verbiage	verbiage	NOUN
inlawrev-29046	677	50	of	of	ADP
inlawrev-29046	677	51	the	the	DET
inlawrev-29046	677	52	constitutional	constitutional	ADJ
inlawrev-29046	677	53	1	1	NUM
inlawrev-29046	677	54	%	%	NOUN
inlawrev-29046	677	55	tax	tax	NOUN
inlawrev-29046	677	56	cap	cap	NOUN
inlawrev-29046	677	57	,	,	PUNCT
inlawrev-29046	677	58	specifically	specifically	ADV
inlawrev-29046	677	59	subsection	subsection	NOUN
inlawrev-29046	677	60	(	(	PUNCT
inlawrev-29046	677	61	1)(c	1)(c	NUM
inlawrev-29046	677	62	)	)	PUNCT
inlawrev-29046	677	63	’s	’s	PART
inlawrev-29046	677	64	paragraph	paragraph	NOUN
inlawrev-29046	677	65	(	(	PUNCT
inlawrev-29046	677	66	4	4	NUM
inlawrev-29046	677	67	)	)	PUNCT
inlawrev-29046	677	68	,	,	PUNCT
inlawrev-29046	677	69	originated	originate	VERB
inlawrev-29046	677	70	in	in	ADP
inlawrev-29046	677	71	a	a	DET
inlawrev-29046	677	72	2004	2004	NUM
inlawrev-29046	677	73	constitutional	constitutional	ADJ
inlawrev-29046	677	74	amendment	amendment	NOUN
inlawrev-29046	677	75	that	that	PRON
inlawrev-29046	677	76	expanded	expand	VERB
inlawrev-29046	677	77	the	the	DET
inlawrev-29046	677	78	general	general	ADJ
inlawrev-29046	677	79	assembly	assembly	NOUN
inlawrev-29046	677	80	’s	’s	PART
inlawrev-29046	677	81	power	power	NOUN
inlawrev-29046	677	82	to	to	PART
inlawrev-29046	677	83	exempt	exempt	VERB
inlawrev-29046	677	84	certain	certain	ADJ
inlawrev-29046	677	85	properties	property	NOUN
inlawrev-29046	677	86	from	from	ADP
inlawrev-29046	677	87	taxation.281	taxation.281	ADP
inlawrev-29046	677	88	this	this	DET
inlawrev-29046	677	89	amendment	amendment	NOUN
inlawrev-29046	677	90	allowed	allow	VERB
inlawrev-29046	677	91	exemptions	exemption	NOUN
inlawrev-29046	677	92	for	for	ADP
inlawrev-29046	677	93	“	"	PUNCT
inlawrev-29046	677	94	[	[	X
inlawrev-29046	677	95	t]angible	t]angible	ADJ
inlawrev-29046	677	96	real	real	ADJ
inlawrev-29046	677	97	property	property	NOUN
inlawrev-29046	677	98	,	,	PUNCT
inlawrev-29046	677	99	including	include	VERB
inlawrev-29046	677	100	curtilage	curtilage	NOUN
inlawrev-29046	677	101	,	,	PUNCT
inlawrev-29046	677	102	used	use	VERB
inlawrev-29046	677	103	as	as	ADP
inlawrev-29046	677	104	a	a	DET
inlawrev-29046	677	105	principal	principal	ADJ
inlawrev-29046	677	106	place	place	NOUN
inlawrev-29046	677	107	of	of	ADP
inlawrev-29046	677	108	residence	residence	NOUN
inlawrev-29046	677	109	by	by	ADP
inlawrev-29046	677	110	an	an	PRON
inlawrev-29046	677	111	.	.	PUNCT
inlawrev-29046	677	112	.	.	PUNCT
inlawrev-29046	677	113	.	.	PUNCT
inlawrev-29046	678	1	owner	owner	NOUN
inlawrev-29046	678	2	of	of	ADP
inlawrev-29046	678	3	the	the	DET
inlawrev-29046	678	4	property	property	NOUN
inlawrev-29046	678	5	,	,	PUNCT
inlawrev-29046	678	6	”	"	PUNCT
inlawrev-29046	678	7	reflecting	reflect	VERB
inlawrev-29046	678	8	broad	broad	ADJ
inlawrev-29046	678	9	legislative	legislative	ADJ
inlawrev-29046	678	10	authority.282	authority.282	PROPN
inlawrev-29046	678	11	there	there	PRON
inlawrev-29046	678	12	is	be	VERB
inlawrev-29046	678	13	no	no	DET
inlawrev-29046	678	14	evidence	evidence	NOUN
inlawrev-29046	678	15	,	,	PUNCT
inlawrev-29046	678	16	the	the	DET
inlawrev-29046	678	17	tax	tax	NOUN
inlawrev-29046	678	18	court	court	NOUN
inlawrev-29046	678	19	said	say	VERB
inlawrev-29046	678	20	,	,	PUNCT
inlawrev-29046	678	21	that	that	SCONJ
inlawrev-29046	678	22	the	the	DET
inlawrev-29046	678	23	2004	2004	NUM
inlawrev-29046	678	24	amendment	amendment	NOUN
inlawrev-29046	678	25	intended	intend	VERB
inlawrev-29046	678	26	to	to	PART
inlawrev-29046	678	27	restrict	restrict	VERB
inlawrev-29046	678	28	the	the	DET
inlawrev-29046	678	29	scope	scope	NOUN
inlawrev-29046	678	30	to	to	ADP
inlawrev-29046	678	31	a	a	DET
inlawrev-29046	678	32	statutory	statutory	ADJ
inlawrev-29046	678	33	homestead	homestead	NOUN
inlawrev-29046	678	34	definition	definition	NOUN
inlawrev-29046	678	35	or	or	CCONJ
inlawrev-29046	678	36	impose	impose	VERB
inlawrev-29046	678	37	size	size	NOUN
inlawrev-29046	678	38	limitations.283	limitations.283	NOUN
inlawrev-29046	678	39	the	the	DET
inlawrev-29046	678	40	verbiage	verbiage	NOUN
inlawrev-29046	678	41	in	in	ADP
inlawrev-29046	678	42	subsection	subsection	NOUN
inlawrev-29046	678	43	(	(	PUNCT
inlawrev-29046	678	44	1)(c	1)(c	NUM
inlawrev-29046	678	45	)	)	PUNCT
inlawrev-29046	678	46	’s	’s	PART
inlawrev-29046	678	47	paragraph	paragraph	NOUN
inlawrev-29046	678	48	(	(	PUNCT
inlawrev-29046	678	49	4	4	NUM
inlawrev-29046	678	50	)	)	PUNCT
inlawrev-29046	678	51	was	be	AUX
inlawrev-29046	678	52	fixed	fix	VERB
inlawrev-29046	678	53	when	when	SCONJ
inlawrev-29046	678	54	ratified	ratify	VERB
inlawrev-29046	678	55	by	by	ADP
inlawrev-29046	678	56	voters	voter	NOUN
inlawrev-29046	678	57	in	in	ADP
inlawrev-29046	678	58	2004	2004	NUM
inlawrev-29046	678	59	,	,	PUNCT
inlawrev-29046	678	60	with	with	ADP
inlawrev-29046	678	61	the	the	DET
inlawrev-29046	678	62	only	only	ADJ
inlawrev-29046	678	63	subsequent	subsequent	ADJ
inlawrev-29046	678	64	change	change	NOUN
inlawrev-29046	678	65	in	in	ADP
inlawrev-29046	678	66	2010	2010	NUM
inlawrev-29046	678	67	broadening	broaden	VERB
inlawrev-29046	678	68	its	its	PRON
inlawrev-29046	678	69	scope	scope	NOUN
inlawrev-29046	678	70	to	to	PART
inlawrev-29046	678	71	include	include	VERB
inlawrev-29046	678	72	both	both	PRON
inlawrev-29046	678	73	real	real	ADJ
inlawrev-29046	678	74	and	and	CCONJ
inlawrev-29046	678	75	personal	personal	ADJ
inlawrev-29046	678	76	property.284	property.284	NOUN
inlawrev-29046	678	77	the	the	DET
inlawrev-29046	678	78	court	court	NOUN
inlawrev-29046	678	79	concluded	conclude	VERB
inlawrev-29046	678	80	that	that	SCONJ
inlawrev-29046	678	81	,	,	PUNCT
inlawrev-29046	678	82	if	if	SCONJ
inlawrev-29046	678	83	subsection	subsection	NOUN
inlawrev-29046	678	84	(	(	PUNCT
inlawrev-29046	678	85	1)(c	1)(c	NUM
inlawrev-29046	678	86	)	)	PUNCT
inlawrev-29046	678	87	’s	’s	PART
inlawrev-29046	678	88	paragraph	paragraph	NOUN
inlawrev-29046	678	89	(	(	PUNCT
inlawrev-29046	678	90	4	4	NUM
inlawrev-29046	678	91	)	)	PUNCT
inlawrev-29046	678	92	were	be	AUX
inlawrev-29046	678	93	narrowly	narrowly	ADV
inlawrev-29046	678	94	interpreted	interpret	VERB
inlawrev-29046	678	95	to	to	PART
inlawrev-29046	678	96	align	align	VERB
inlawrev-29046	678	97	with	with	ADP
inlawrev-29046	678	98	the	the	DET
inlawrev-29046	678	99	2010	2010	NUM
inlawrev-29046	678	100	amendment	amendment	NOUN
inlawrev-29046	678	101	,	,	PUNCT
inlawrev-29046	678	102	as	as	SCONJ
inlawrev-29046	678	103	the	the	DET
inlawrev-29046	678	104	assessor	assessor	NOUN
inlawrev-29046	678	105	asserted	assert	VERB
inlawrev-29046	678	106	,	,	PUNCT
inlawrev-29046	678	107	this	this	PRON
inlawrev-29046	678	108	would	would	AUX
inlawrev-29046	678	109	conflict	conflict	VERB
inlawrev-29046	678	110	with	with	ADP
inlawrev-29046	678	111	the	the	DET
inlawrev-29046	678	112	broad	broad	ADJ
inlawrev-29046	678	113	legislative	legislative	ADJ
inlawrev-29046	678	114	power	power	NOUN
inlawrev-29046	678	115	granted	grant	VERB
inlawrev-29046	678	116	in	in	ADP
inlawrev-29046	678	117	2004	2004	NUM
inlawrev-29046	678	118	,	,	PUNCT
inlawrev-29046	678	119	thereby	thereby	ADV
inlawrev-29046	678	120	creating	create	VERB
inlawrev-29046	678	121	tension	tension	NOUN
inlawrev-29046	678	122	between	between	ADP
inlawrev-29046	678	123	the	the	DET
inlawrev-29046	678	124	provisions.285	provisions.285	PROPN
inlawrev-29046	678	125	the	the	DET
inlawrev-29046	678	126	tax	tax	NOUN
inlawrev-29046	678	127	court	court	NOUN
inlawrev-29046	678	128	said	say	VERB
inlawrev-29046	678	129	that	that	SCONJ
inlawrev-29046	678	130	courts	court	NOUN
inlawrev-29046	678	131	strive	strive	VERB
inlawrev-29046	678	132	to	to	PART
inlawrev-29046	678	133	interpret	interpret	VERB
inlawrev-29046	678	134	statutes	statute	NOUN
inlawrev-29046	678	135	harmoniously	harmoniously	ADV
inlawrev-29046	678	136	to	to	PART
inlawrev-29046	678	137	reflect	reflect	VERB
inlawrev-29046	678	138	legislative	legislative	ADJ
inlawrev-29046	678	139	intent	intent	NOUN
inlawrev-29046	678	140	,	,	PUNCT
inlawrev-29046	678	141	and	and	CCONJ
inlawrev-29046	678	142	the	the	DET
inlawrev-29046	678	143	2010	2010	NUM
inlawrev-29046	678	144	amendment	amendment	NOUN
inlawrev-29046	678	145	did	do	AUX
inlawrev-29046	678	146	not	not	PART
inlawrev-29046	678	147	indicate	indicate	VERB
inlawrev-29046	678	148	an	an	DET
inlawrev-29046	678	149	intent	intent	NOUN
inlawrev-29046	678	150	to	to	PART
inlawrev-29046	678	151	narrow	narrow	VERB
inlawrev-29046	678	152	the	the	DET
inlawrev-29046	678	153	2004	2004	NUM
inlawrev-29046	678	154	amendment.286	amendment.286	ADJ
inlawrev-29046	678	155	therefore	therefore	ADV
inlawrev-29046	678	156	,	,	PUNCT
inlawrev-29046	678	157	the	the	DET
inlawrev-29046	678	158	tax	tax	NOUN
inlawrev-29046	678	159	court	court	NOUN
inlawrev-29046	678	160	rejected	reject	VERB
inlawrev-29046	678	161	the	the	DET
inlawrev-29046	678	162	assessor	assessor	NOUN
inlawrev-29046	678	163	’s	’s	PART
inlawrev-29046	678	164	interpretation	interpretation	NOUN
inlawrev-29046	678	165	,	,	PUNCT
inlawrev-29046	678	166	emphasizing	emphasize	VERB
inlawrev-29046	678	167	that	that	SCONJ
inlawrev-29046	678	168	the	the	DET
inlawrev-29046	678	169	legislative	legislative	ADJ
inlawrev-29046	678	170	digests	digest	VERB
inlawrev-29046	678	171	lack	lack	VERB
inlawrev-29046	678	172	legal	legal	ADJ
inlawrev-29046	678	173	authority	authority	NOUN
inlawrev-29046	678	174	and	and	CCONJ
inlawrev-29046	678	175	should	should	AUX
inlawrev-29046	678	176	not	not	PART
inlawrev-29046	678	177	outweigh	outweigh	VERB
inlawrev-29046	678	178	the	the	DET
inlawrev-29046	678	179	original	original	ADJ
inlawrev-29046	678	180	language	language	NOUN
inlawrev-29046	678	181	of	of	ADP
inlawrev-29046	678	182	subsection	subsection	NOUN
inlawrev-29046	678	183	(	(	PUNCT
inlawrev-29046	678	184	1)(c	1)(c	NUM
inlawrev-29046	678	185	)	)	PUNCT
inlawrev-29046	678	186	’s	’s	PART
inlawrev-29046	678	187	paragraph	paragraph	NOUN
inlawrev-29046	678	188	(	(	PUNCT
inlawrev-29046	678	189	4).287	4).287	NUM
inlawrev-29046	678	190	the	the	DET
inlawrev-29046	678	191	court	court	NOUN
inlawrev-29046	678	192	concluded	conclude	VERB
inlawrev-29046	678	193	that	that	SCONJ
inlawrev-29046	678	194	the	the	DET
inlawrev-29046	678	195	assessor	assessor	NOUN
inlawrev-29046	678	196	’s	’s	PART
inlawrev-29046	678	197	reliance	reliance	NOUN
inlawrev-29046	678	198	on	on	ADP
inlawrev-29046	678	199	the	the	DET
inlawrev-29046	678	200	digests	digest	NOUN
inlawrev-29046	678	201	improperly	improperly	ADV
inlawrev-29046	678	202	elevated	elevate	VERB
inlawrev-29046	678	203	them	they	PRON
inlawrev-29046	678	204	to	to	ADP
inlawrev-29046	678	205	a	a	DET
inlawrev-29046	678	206	status	status	NOUN
inlawrev-29046	678	207	akin	akin	ADJ
inlawrev-29046	678	208	to	to	ADP
inlawrev-29046	678	209	constitutional	constitutional	ADJ
inlawrev-29046	678	210	amendments	amendment	NOUN
inlawrev-29046	678	211	,	,	PUNCT
inlawrev-29046	678	212	contrary	contrary	ADV
inlawrev-29046	678	213	to	to	ADP
inlawrev-29046	678	214	indiana	indiana	PROPN
inlawrev-29046	678	215	’s	’s	PART
inlawrev-29046	678	216	legislative	legislative	ADJ
inlawrev-29046	678	217	process.288	process.288	NOUN
inlawrev-29046	678	218	the	the	DET
inlawrev-29046	678	219	assessor	assessor	NOUN
inlawrev-29046	678	220	also	also	ADV
inlawrev-29046	678	221	argued	argue	VERB
inlawrev-29046	678	222	that	that	SCONJ
inlawrev-29046	678	223	the	the	DET
inlawrev-29046	678	224	ballot	ballot	NOUN
inlawrev-29046	678	225	question	question	NOUN
inlawrev-29046	678	226	presented	present	VERB
inlawrev-29046	678	227	to	to	ADP
inlawrev-29046	678	228	voters	voter	NOUN
inlawrev-29046	678	229	in	in	ADP
inlawrev-29046	678	230	2010	2010	NUM
inlawrev-29046	678	231	,	,	PUNCT
inlawrev-29046	678	232	which	which	PRON
inlawrev-29046	678	233	included	include	VERB
inlawrev-29046	678	234	the	the	DET
inlawrev-29046	678	235	term	term	NOUN
inlawrev-29046	678	236	“	"	PUNCT
inlawrev-29046	678	237	homestead	homestead	NOUN
inlawrev-29046	678	238	,	,	PUNCT
inlawrev-29046	678	239	”	"	PUNCT
inlawrev-29046	678	240	demonstrated	demonstrate	VERB
inlawrev-29046	678	241	that	that	SCONJ
inlawrev-29046	678	242	the	the	DET
inlawrev-29046	678	243	1	1	NUM
inlawrev-29046	678	244	%	%	NOUN
inlawrev-29046	678	245	tax	tax	NOUN
inlawrev-29046	678	246	cap	cap	NOUN
inlawrev-29046	678	247	was	be	AUX
inlawrev-29046	678	248	intended	intend	VERB
inlawrev-29046	678	249	to	to	PART
inlawrev-29046	678	250	align	align	VERB
inlawrev-29046	678	251	with	with	ADP
inlawrev-29046	678	252	the	the	DET
inlawrev-29046	678	253	statutory	statutory	ADJ
inlawrev-29046	678	254	definition	definition	NOUN
inlawrev-29046	678	255	of	of	ADP
inlawrev-29046	678	256	“	"	PUNCT
inlawrev-29046	678	257	homestead	homestead	NOUN
inlawrev-29046	678	258	.	.	PUNCT
inlawrev-29046	679	1	”289	”289	VERB
inlawrev-29046	679	2	however	however	ADV
inlawrev-29046	679	3	,	,	PUNCT
inlawrev-29046	679	4	the	the	DET
inlawrev-29046	679	5	tax	tax	NOUN
inlawrev-29046	679	6	court	court	NOUN
inlawrev-29046	679	7	found	find	VERB
inlawrev-29046	679	8	that	that	SCONJ
inlawrev-29046	679	9	this	this	DET
inlawrev-29046	679	10	interpretation	interpretation	NOUN
inlawrev-29046	679	11	conflated	conflate	VERB
inlawrev-29046	679	12	the	the	DET
inlawrev-29046	679	13	ordinary	ordinary	ADJ
inlawrev-29046	679	14	meaning	meaning	NOUN
inlawrev-29046	679	15	of	of	ADP
inlawrev-29046	679	16	“	"	PUNCT
inlawrev-29046	679	17	homestead	homestead	NOUN
inlawrev-29046	679	18	”	"	PUNCT
inlawrev-29046	679	19	with	with	ADP
inlawrev-29046	679	20	its	its	PRON
inlawrev-29046	679	21	statutory	statutory	ADJ
inlawrev-29046	679	22	definition.290	definition.290	NOUN
inlawrev-29046	679	23	the	the	DET
inlawrev-29046	679	24	ordinary	ordinary	ADJ
inlawrev-29046	679	25	meaning	meaning	NOUN
inlawrev-29046	679	26	of	of	ADP
inlawrev-29046	679	27	“	"	PUNCT
inlawrev-29046	679	28	homestead	homestead	NOUN
inlawrev-29046	679	29	”	"	PUNCT
inlawrev-29046	679	30	did	do	AUX
inlawrev-29046	679	31	not	not	PART
inlawrev-29046	679	32	include	include	VERB
inlawrev-29046	679	33	the	the	DET
inlawrev-29046	679	34	statutory	statutory	ADJ
inlawrev-29046	679	35	one	one	NUM
inlawrev-29046	679	36	-	-	PUNCT
inlawrev-29046	679	37	acre	acre	NOUN
inlawrev-29046	679	38	limitation.291	limitation.291	NOUN
inlawrev-29046	679	39	the	the	DET
inlawrev-29046	679	40	court	court	NOUN
inlawrev-29046	679	41	determined	determine	VERB
inlawrev-29046	679	42	that	that	SCONJ
inlawrev-29046	679	43	the	the	DET
inlawrev-29046	679	44	voters	voter	NOUN
inlawrev-29046	679	45	likely	likely	ADV
inlawrev-29046	679	46	understood	understand	VERB
inlawrev-29046	679	47	“	"	PUNCT
inlawrev-29046	679	48	homestead	homestead	NOUN
inlawrev-29046	679	49	”	"	PUNCT
inlawrev-29046	679	50	in	in	ADP
inlawrev-29046	679	51	the	the	DET
inlawrev-29046	679	52	ballot	ballot	NOUN
inlawrev-29046	679	53	question	question	NOUN
inlawrev-29046	679	54	—	—	PUNCT
inlawrev-29046	679	55	—	—	PUNCT
inlawrev-29046	679	56	—	—	PUNCT
inlawrev-29046	679	57	—	—	PUNCT
inlawrev-29046	679	58	—	—	PUNCT
inlawrev-29046	679	59	—	—	PUNCT
inlawrev-29046	679	60	—	—	PUNCT
inlawrev-29046	679	61	—	—	PUNCT
inlawrev-29046	679	62	—	—	PUNCT
inlawrev-29046	679	63	—	—	PUNCT
inlawrev-29046	679	64	—	—	PUNCT
inlawrev-29046	679	65	—	—	PUNCT
inlawrev-29046	679	66	—	—	PUNCT
inlawrev-29046	679	67	—	—	PUNCT
inlawrev-29046	679	68	—	—	PUNCT
inlawrev-29046	679	69	—	—	PUNCT
inlawrev-29046	679	70	—	—	PUNCT
inlawrev-29046	679	71	—	—	PUNCT
inlawrev-29046	679	72	—	—	PUNCT
inlawrev-29046	679	73	—	—	PUNCT
inlawrev-29046	679	74	—	—	PUNCT
inlawrev-29046	679	75	—	—	PUNCT
inlawrev-29046	679	76	—	—	PUNCT
inlawrev-29046	679	77	—	—	PUNCT
inlawrev-29046	679	78	—	—	PUNCT
inlawrev-29046	679	79	—	—	PUNCT
inlawrev-29046	679	80	—	—	PUNCT
inlawrev-29046	679	81	—	—	PUNCT
inlawrev-29046	679	82	—	—	PUNCT
inlawrev-29046	679	83	279	279	NUM
inlawrev-29046	679	84	.	.	PUNCT
inlawrev-29046	680	1	i	i	PRON
inlawrev-29046	680	2	d.	d.	PROPN
inlawrev-29046	680	3	(	(	PUNCT
inlawrev-29046	680	4	citing	cite	VERB
inlawrev-29046	680	5	digest	digest	NOUN
inlawrev-29046	680	6	of	of	ADP
inlawrev-29046	680	7	s.j	s.j	PROPN
inlawrev-29046	680	8	.	.	PROPN
inlawrev-29046	680	9	res	re	NOUN
inlawrev-29046	680	10	.	.	PROPN
inlawrev-29046	680	11	1	1	NUM
inlawrev-29046	680	12	,	,	PUNCT
inlawrev-29046	680	13	115th	115th	ADJ
inlawrev-29046	680	14	gen	gen	PROPN
inlawrev-29046	680	15	.	.	PROPN
inlawrev-29046	680	16	assemb	assemb	PROPN
inlawrev-29046	680	17	.	.	PUNCT
inlawrev-29046	681	1	,	,	PUNCT
inlawrev-29046	681	2	2d	2d	PROPN
inlawrev-29046	681	3	reg	reg	NOUN
inlawrev-29046	681	4	.	.	PUNCT
inlawrev-29046	682	1	sess	sess	PROPN
inlawrev-29046	682	2	.	.	PUNCT
inlawrev-29046	683	1	(	(	PUNCT
inlawrev-29046	683	2	ind	ind	NOUN
inlawrev-29046	683	3	.	.	PUNCT
inlawrev-29046	683	4	2008	2008	NUM
inlawrev-29046	683	5	)	)	PUNCT
inlawrev-29046	683	6	;	;	PUNCT
inlawrev-29046	683	7	digest	dig	ADJ
inlawrev-29046	683	8	of	of	ADP
inlawrev-29046	683	9	h.j	h.j	PROPN
inlawrev-29046	683	10	.	.	PROPN
inlawrev-29046	683	11	res	res	PROPN
inlawrev-29046	683	12	.	.	PROPN
inlawrev-29046	684	1	1	1	NUM
inlawrev-29046	684	2	,	,	PUNCT
inlawrev-29046	684	3	116th	116th	PROPN
inlawrev-29046	684	4	gen	gen	PROPN
inlawrev-29046	684	5	.	.	PROPN
inlawrev-29046	684	6	assemb	assemb	PROPN
inlawrev-29046	684	7	.	.	PUNCT
inlawrev-29046	685	1	,	,	PUNCT
inlawrev-29046	685	2	2d	2d	PROPN
inlawrev-29046	685	3	reg	reg	NOUN
inlawrev-29046	685	4	.	.	PUNCT
inlawrev-29046	686	1	sess	sess	PROPN
inlawrev-29046	686	2	.	.	PUNCT
inlawrev-29046	687	1	(	(	PUNCT
inlawrev-29046	687	2	ind	ind	NOUN
inlawrev-29046	687	3	.	.	PUNCT
inlawrev-29046	687	4	2010	2010	NUM
inlawrev-29046	687	5	)	)	PUNCT
inlawrev-29046	687	6	)	)	PUNCT
inlawrev-29046	687	7	.	.	PUNCT
inlawrev-29046	688	1	280	280	NUM
inlawrev-29046	688	2	.	.	PUNCT
inlawrev-29046	689	1	i	i	PRON
inlawrev-29046	689	2	d.	d.	PROPN
inlawrev-29046	689	3	at	at	ADP
inlawrev-29046	689	4	748	748	NUM
inlawrev-29046	689	5	.	.	PUNCT
inlawrev-29046	690	1	281	281	NUM
inlawrev-29046	690	2	.	.	PUNCT
inlawrev-29046	691	1	i	i	PRON
inlawrev-29046	691	2	d.	d.	PROPN
inlawrev-29046	691	3	282	282	NUM
inlawrev-29046	691	4	.	.	PUNCT
inlawrev-29046	692	1	i	i	PRON
inlawrev-29046	692	2	d.	d.	PROPN
inlawrev-29046	692	3	283	283	NUM
inlawrev-29046	692	4	.	.	PUNCT
inlawrev-29046	693	1	i	i	PRON
inlawrev-29046	693	2	d.	d.	PROPN
inlawrev-29046	693	3	284	284	NUM
inlawrev-29046	693	4	.	.	PUNCT
inlawrev-29046	694	1	i	i	PRON
inlawrev-29046	694	2	d.	d.	PROPN
inlawrev-29046	694	3	285	285	NUM
inlawrev-29046	694	4	.	.	PUNCT
inlawrev-29046	695	1	i	i	PRON
inlawrev-29046	695	2	d.	d.	PROPN
inlawrev-29046	695	3	286	286	NUM
inlawrev-29046	695	4	.	.	PUNCT
inlawrev-29046	696	1	i	i	PRON
inlawrev-29046	696	2	d.	d.	PROPN
inlawrev-29046	696	3	287	287	NUM
inlawrev-29046	696	4	.	.	PUNCT
inlawrev-29046	697	1	i	i	PRON
inlawrev-29046	697	2	d.	d.	PROPN
inlawrev-29046	697	3	at	at	ADP
inlawrev-29046	697	4	748–49	748–49	NUM
inlawrev-29046	697	5	.	.	PUNCT
inlawrev-29046	698	1	288	288	NUM
inlawrev-29046	698	2	.	.	PUNCT
inlawrev-29046	699	1	i	i	PRON
inlawrev-29046	699	2	d.	d.	VERB
inlawrev-29046	699	3	at	at	ADP
inlawrev-29046	699	4	749	749	NUM
inlawrev-29046	699	5	.	.	PUNCT
inlawrev-29046	700	1	289	289	NUM
inlawrev-29046	700	2	.	.	PUNCT
inlawrev-29046	701	1	i	i	PRON
inlawrev-29046	701	2	d.	d.	PROPN
inlawrev-29046	701	3	290	290	NUM
inlawrev-29046	701	4	.	.	PUNCT
inlawrev-29046	702	1	i	i	PRON
inlawrev-29046	702	2	d.	d.	PROPN
inlawrev-29046	702	3	291	291	NUM
inlawrev-29046	702	4	.	.	PUNCT
inlawrev-29046	703	1	i	i	PRON
inlawrev-29046	703	2	d.	d.	PROPN
inlawrev-29046	703	3	at	at	ADP
inlawrev-29046	703	4	750	750	NUM
inlawrev-29046	703	5	.	.	PUNCT
inlawrev-29046	704	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	704	2	274405831_inlr-58-4_text.indd	274405831_inlr-58-4_text.indd	NUM
inlawrev-29046	704	3	274	274	NUM
inlawrev-29046	704	4	5/13/25	5/13/25	NUM
inlawrev-29046	704	5	4:51	4:51	NUM
inlawrev-29046	704	6	 	 	SPACE
inlawrev-29046	704	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	704	8	4:51	4:51	NUM
inlawrev-29046	704	9	 	 	SPACE
inlawrev-29046	704	10	pm	pm	NOUN
inlawrev-29046	704	11	2025	2025	NUM
inlawrev-29046	704	12	]	]	PUNCT
inlawrev-29046	704	13	tax	tax	NOUN
inlawrev-29046	704	14	law	law	NOUN
inlawrev-29046	704	15	951	951	NUM
inlawrev-29046	704	16	according	accord	VERB
inlawrev-29046	704	17	to	to	ADP
inlawrev-29046	704	18	its	its	PRON
inlawrev-29046	704	19	everyday	everyday	ADJ
inlawrev-29046	704	20	usage	usage	NOUN
inlawrev-29046	704	21	,	,	PUNCT
inlawrev-29046	704	22	not	not	PART
inlawrev-29046	704	23	its	its	PRON
inlawrev-29046	704	24	technical	technical	ADJ
inlawrev-29046	704	25	legal	legal	ADJ
inlawrev-29046	704	26	sense.292	sense.292	NOUN
inlawrev-29046	704	27	furthermore	furthermore	ADV
inlawrev-29046	704	28	,	,	PUNCT
inlawrev-29046	704	29	the	the	DET
inlawrev-29046	704	30	court	court	NOUN
inlawrev-29046	704	31	held	hold	VERB
inlawrev-29046	704	32	that	that	SCONJ
inlawrev-29046	704	33	allowing	allow	VERB
inlawrev-29046	704	34	the	the	DET
inlawrev-29046	704	35	ballot	ballot	NOUN
inlawrev-29046	704	36	question	question	NOUN
inlawrev-29046	704	37	to	to	PART
inlawrev-29046	704	38	alter	alter	VERB
inlawrev-29046	704	39	or	or	CCONJ
inlawrev-29046	704	40	limit	limit	VERB
inlawrev-29046	704	41	the	the	DET
inlawrev-29046	704	42	constitutional	constitutional	ADJ
inlawrev-29046	704	43	amendment	amendment	NOUN
inlawrev-29046	704	44	’s	’s	PART
inlawrev-29046	704	45	language	language	NOUN
inlawrev-29046	704	46	would	would	AUX
inlawrev-29046	704	47	have	have	AUX
inlawrev-29046	704	48	violated	violate	VERB
inlawrev-29046	704	49	the	the	DET
inlawrev-29046	704	50	constitutional	constitutional	ADJ
inlawrev-29046	704	51	amendment	amendment	NOUN
inlawrev-29046	704	52	process	process	NOUN
inlawrev-29046	704	53	outlined	outline	VERB
inlawrev-29046	704	54	in	in	ADP
inlawrev-29046	704	55	article	article	NOUN
inlawrev-29046	704	56	16	16	NUM
inlawrev-29046	704	57	,	,	PUNCT
inlawrev-29046	704	58	section	section	NOUN
inlawrev-29046	704	59	1	1	NUM
inlawrev-29046	704	60	of	of	ADP
inlawrev-29046	704	61	the	the	DET
inlawrev-29046	704	62	indiana	indiana	PROPN
inlawrev-29046	704	63	constitution	constitution	PROPN
inlawrev-29046	704	64	,	,	PUNCT
inlawrev-29046	704	65	which	which	PRON
inlawrev-29046	704	66	required	require	VERB
inlawrev-29046	704	67	ratification	ratification	NOUN
inlawrev-29046	704	68	by	by	ADP
inlawrev-29046	704	69	voters	voter	NOUN
inlawrev-29046	704	70	after	after	ADP
inlawrev-29046	704	71	passage	passage	NOUN
inlawrev-29046	704	72	by	by	ADP
inlawrev-29046	704	73	two	two	NUM
inlawrev-29046	704	74	different	different	ADJ
inlawrev-29046	704	75	indiana	indiana	PROPN
inlawrev-29046	704	76	general	general	PROPN
inlawrev-29046	704	77	assemblies	assembly	NOUN
inlawrev-29046	704	78	separated	separate	VERB
inlawrev-29046	704	79	by	by	ADP
inlawrev-29046	704	80	an	an	DET
inlawrev-29046	704	81	intervening	intervene	VERB
inlawrev-29046	704	82	general	general	ADJ
inlawrev-29046	704	83	election.293	election.293	NOUN
inlawrev-29046	704	84	the	the	DET
inlawrev-29046	704	85	court	court	NOUN
inlawrev-29046	704	86	reasoned	reason	VERB
inlawrev-29046	704	87	that	that	SCONJ
inlawrev-29046	704	88	,	,	PUNCT
inlawrev-29046	704	89	since	since	SCONJ
inlawrev-29046	704	90	the	the	DET
inlawrev-29046	704	91	ballot	ballot	NOUN
inlawrev-29046	704	92	question	question	NOUN
inlawrev-29046	704	93	was	be	AUX
inlawrev-29046	704	94	passed	pass	VERB
inlawrev-29046	704	95	like	like	ADP
inlawrev-29046	704	96	any	any	DET
inlawrev-29046	704	97	other	other	ADJ
inlawrev-29046	704	98	ordinary	ordinary	ADJ
inlawrev-29046	704	99	legislation	legislation	NOUN
inlawrev-29046	704	100	,	,	PUNCT
inlawrev-29046	704	101	it	it	PRON
inlawrev-29046	704	102	could	could	AUX
inlawrev-29046	704	103	not	not	PART
inlawrev-29046	704	104	modify	modify	VERB
inlawrev-29046	704	105	the	the	DET
inlawrev-29046	704	106	constitutional	constitutional	ADJ
inlawrev-29046	704	107	language	language	NOUN
inlawrev-29046	704	108	or	or	CCONJ
inlawrev-29046	704	109	redefine	redefine	VERB
inlawrev-29046	704	110	“	"	PUNCT
inlawrev-29046	704	111	homestead	homestead	NOUN
inlawrev-29046	704	112	”	"	PUNCT
inlawrev-29046	704	113	beyond	beyond	ADP
inlawrev-29046	704	114	what	what	PRON
inlawrev-29046	704	115	voters	voter	NOUN
inlawrev-29046	704	116	approved.294	approved.294	NOUN
inlawrev-29046	704	117	therefore	therefore	ADV
inlawrev-29046	704	118	,	,	PUNCT
inlawrev-29046	704	119	the	the	DET
inlawrev-29046	704	120	tax	tax	NOUN
inlawrev-29046	704	121	court	court	NOUN
inlawrev-29046	704	122	concluded	conclude	VERB
inlawrev-29046	704	123	that	that	SCONJ
inlawrev-29046	704	124	the	the	DET
inlawrev-29046	704	125	legal	legal	ADJ
inlawrev-29046	704	126	force	force	NOUN
inlawrev-29046	704	127	lay	lie	VERB
inlawrev-29046	704	128	in	in	ADP
inlawrev-29046	704	129	the	the	DET
inlawrev-29046	704	130	constitutional	constitutional	ADJ
inlawrev-29046	704	131	amendment	amendment	NOUN
inlawrev-29046	704	132	’s	’s	PART
inlawrev-29046	704	133	verbiage	verbiage	NOUN
inlawrev-29046	704	134	,	,	PUNCT
inlawrev-29046	704	135	not	not	PART
inlawrev-29046	704	136	the	the	DET
inlawrev-29046	704	137	ballot	ballot	NOUN
inlawrev-29046	704	138	question	question	NOUN
inlawrev-29046	704	139	—	—	PUNCT
inlawrev-29046	704	140	a	a	DET
inlawrev-29046	704	141	conclusion	conclusion	NOUN
inlawrev-29046	704	142	the	the	DET
inlawrev-29046	704	143	court	court	NOUN
inlawrev-29046	704	144	said	say	VERB
inlawrev-29046	704	145	followed	follow	VERB
inlawrev-29046	704	146	the	the	DET
inlawrev-29046	704	147	legal	legal	ADJ
inlawrev-29046	704	148	precedent	precedent	NOUN
inlawrev-29046	704	149	that	that	PRON
inlawrev-29046	704	150	prioritized	prioritize	VERB
inlawrev-29046	704	151	a	a	DET
inlawrev-29046	704	152	ratified	ratified	ADJ
inlawrev-29046	704	153	amendment	amendment	NOUN
inlawrev-29046	704	154	’s	’s	PART
inlawrev-29046	704	155	text	text	NOUN
inlawrev-29046	704	156	over	over	ADP
inlawrev-29046	704	157	any	any	DET
inlawrev-29046	704	158	legislative	legislative	ADJ
inlawrev-29046	704	159	intent	intent	NOUN
inlawrev-29046	704	160	expressed	express	VERB
inlawrev-29046	704	161	in	in	ADP
inlawrev-29046	704	162	supplementary	supplementary	ADJ
inlawrev-29046	704	163	materials.295	materials.295	NOUN
inlawrev-29046	704	164	the	the	DET
inlawrev-29046	704	165	tax	tax	NOUN
inlawrev-29046	704	166	court	court	NOUN
inlawrev-29046	704	167	concluded	conclude	VERB
inlawrev-29046	704	168	that	that	SCONJ
inlawrev-29046	704	169	the	the	DET
inlawrev-29046	704	170	one	one	NUM
inlawrev-29046	704	171	-	-	PUNCT
inlawrev-29046	704	172	acre	acre	NOUN
inlawrev-29046	704	173	limitation	limitation	NOUN
inlawrev-29046	704	174	imposed	impose	VERB
inlawrev-29046	704	175	by	by	ADP
inlawrev-29046	704	176	the	the	DET
inlawrev-29046	704	177	statutory	statutory	ADJ
inlawrev-29046	704	178	1	1	NUM
inlawrev-29046	704	179	%	%	NOUN
inlawrev-29046	704	180	cap	cap	NOUN
inlawrev-29046	704	181	was	be	AUX
inlawrev-29046	704	182	not	not	PART
inlawrev-29046	704	183	unconstitutional	unconstitutional	ADJ
inlawrev-29046	704	184	on	on	ADP
inlawrev-29046	704	185	its	its	PRON
inlawrev-29046	704	186	face	face	NOUN
inlawrev-29046	704	187	because	because	SCONJ
inlawrev-29046	704	188	it	it	PRON
inlawrev-29046	704	189	could	could	AUX
inlawrev-29046	704	190	be	be	AUX
inlawrev-29046	704	191	constitutionally	constitutionally	ADV
inlawrev-29046	704	192	applied	apply	VERB
inlawrev-29046	704	193	in	in	ADP
inlawrev-29046	704	194	some	some	DET
inlawrev-29046	704	195	circumstances	circumstance	NOUN
inlawrev-29046	704	196	such	such	ADJ
inlawrev-29046	704	197	as	as	ADP
inlawrev-29046	704	198	to	to	ADP
inlawrev-29046	704	199	residential	residential	ADJ
inlawrev-29046	704	200	properties	property	NOUN
inlawrev-29046	704	201	with	with	ADP
inlawrev-29046	704	202	less	less	ADJ
inlawrev-29046	704	203	than	than	ADP
inlawrev-29046	704	204	one	one	NUM
inlawrev-29046	704	205	acre.296	acre.296	NOUN
inlawrev-29046	704	206	however	however	ADV
inlawrev-29046	704	207	,	,	PUNCT
inlawrev-29046	704	208	the	the	DET
inlawrev-29046	704	209	court	court	NOUN
inlawrev-29046	704	210	found	find	VERB
inlawrev-29046	704	211	that	that	SCONJ
inlawrev-29046	704	212	the	the	DET
inlawrev-29046	704	213	one	one	NUM
inlawrev-29046	704	214	-	-	PUNCT
inlawrev-29046	704	215	acre	acre	NOUN
inlawrev-29046	704	216	limitation	limitation	NOUN
inlawrev-29046	704	217	was	be	AUX
inlawrev-29046	704	218	unconstitutional	unconstitutional	ADJ
inlawrev-29046	704	219	as	as	SCONJ
inlawrev-29046	704	220	applied	apply	VERB
inlawrev-29046	704	221	to	to	ADP
inlawrev-29046	704	222	taxpayers	taxpayer	NOUN
inlawrev-29046	704	223	such	such	ADJ
inlawrev-29046	704	224	as	as	ADP
inlawrev-29046	704	225	the	the	DET
inlawrev-29046	704	226	sawlanis	sawlani	NOUN
inlawrev-29046	704	227	,	,	PUNCT
inlawrev-29046	704	228	who	who	PRON
inlawrev-29046	704	229	had	have	VERB
inlawrev-29046	704	230	residential	residential	ADJ
inlawrev-29046	704	231	properties	property	NOUN
inlawrev-29046	704	232	exceeding	exceed	VERB
inlawrev-29046	704	233	that	that	SCONJ
inlawrev-29046	704	234	size.297	size.297	PROPN
inlawrev-29046	704	235	consequently	consequently	ADV
inlawrev-29046	704	236	,	,	PUNCT
inlawrev-29046	704	237	the	the	DET
inlawrev-29046	704	238	tax	tax	NOUN
inlawrev-29046	704	239	court	court	NOUN
inlawrev-29046	704	240	vacated	vacate	VERB
inlawrev-29046	704	241	the	the	DET
inlawrev-29046	704	242	ibtr	ibtr	NOUN
inlawrev-29046	704	243	’s	’s	PART
inlawrev-29046	704	244	determination	determination	NOUN
inlawrev-29046	704	245	that	that	SCONJ
inlawrev-29046	704	246	the	the	DET
inlawrev-29046	704	247	sawlanis	sawlani	NOUN
inlawrev-29046	704	248	were	be	AUX
inlawrev-29046	704	249	not	not	PART
inlawrev-29046	704	250	entitled	entitle	VERB
inlawrev-29046	704	251	to	to	ADP
inlawrev-29046	704	252	the	the	DET
inlawrev-29046	704	253	1	1	NUM
inlawrev-29046	704	254	%	%	NOUN
inlawrev-29046	704	255	tax	tax	NOUN
inlawrev-29046	704	256	cap	cap	NOUN
inlawrev-29046	704	257	credit	credit	NOUN
inlawrev-29046	704	258	on	on	ADP
inlawrev-29046	704	259	their	their	PRON
inlawrev-29046	704	260	residential	residential	ADJ
inlawrev-29046	704	261	acreage	acreage	NOUN
inlawrev-29046	704	262	exceeding	exceed	VERB
inlawrev-29046	704	263	the	the	DET
inlawrev-29046	704	264	one	one	NUM
inlawrev-29046	704	265	-	-	PUNCT
inlawrev-29046	704	266	acre	acre	NOUN
inlawrev-29046	704	267	limitation	limitation	NOUN
inlawrev-29046	704	268	and	and	CCONJ
inlawrev-29046	704	269	remanded	remand	VERB
inlawrev-29046	704	270	the	the	DET
inlawrev-29046	704	271	case	case	NOUN
inlawrev-29046	704	272	back	back	ADV
inlawrev-29046	704	273	to	to	ADP
inlawrev-29046	704	274	the	the	DET
inlawrev-29046	704	275	ibtr	ibtr	NOUN
inlawrev-29046	704	276	for	for	ADP
inlawrev-29046	704	277	further	further	ADJ
inlawrev-29046	704	278	evidentiary	evidentiary	ADJ
inlawrev-29046	704	279	findings	finding	NOUN
inlawrev-29046	704	280	consistent	consistent	ADJ
inlawrev-29046	704	281	with	with	ADP
inlawrev-29046	704	282	its	its	PRON
inlawrev-29046	704	283	opinion.298	opinion.298	NOUN
inlawrev-29046	704	284	lastly	lastly	ADV
inlawrev-29046	704	285	,	,	PUNCT
inlawrev-29046	704	286	the	the	DET
inlawrev-29046	704	287	tax	tax	NOUN
inlawrev-29046	704	288	court	court	NOUN
inlawrev-29046	704	289	explained	explain	VERB
inlawrev-29046	704	290	the	the	DET
inlawrev-29046	704	291	factual	factual	ADJ
inlawrev-29046	704	292	findings	finding	NOUN
inlawrev-29046	704	293	the	the	DET
inlawrev-29046	704	294	ibtr	ibtr	NOUN
inlawrev-29046	704	295	must	must	AUX
inlawrev-29046	704	296	perform	perform	VERB
inlawrev-29046	704	297	on	on	ADP
inlawrev-29046	704	298	remand.299	remand.299	NOUN
inlawrev-29046	704	299	the	the	DET
inlawrev-29046	704	300	ibtr	ibtr	PROPN
inlawrev-29046	704	301	’s	’s	PART
inlawrev-29046	704	302	inquiry	inquiry	NOUN
inlawrev-29046	704	303	need	need	AUX
inlawrev-29046	704	304	not	not	PART
inlawrev-29046	704	305	address	address	VERB
inlawrev-29046	704	306	the	the	DET
inlawrev-29046	704	307	eligibility	eligibility	NOUN
inlawrev-29046	704	308	of	of	ADP
inlawrev-29046	704	309	the	the	DET
inlawrev-29046	704	310	sawlanis	sawlani	NOUN
inlawrev-29046	704	311	’	'	PUNCT
inlawrev-29046	704	312	initial	initial	ADJ
inlawrev-29046	704	313	one	one	NUM
inlawrev-29046	704	314	acre	acre	NOUN
inlawrev-29046	704	315	of	of	ADP
inlawrev-29046	704	316	land	land	NOUN
inlawrev-29046	704	317	for	for	ADP
inlawrev-29046	704	318	the	the	DET
inlawrev-29046	704	319	1	1	NUM
inlawrev-29046	704	320	%	%	NOUN
inlawrev-29046	704	321	tax	tax	NOUN
inlawrev-29046	704	322	cap	cap	NOUN
inlawrev-29046	704	323	.	.	PUNCT
inlawrev-29046	705	1	instead	instead	ADV
inlawrev-29046	705	2	,	,	PUNCT
inlawrev-29046	705	3	it	it	PRON
inlawrev-29046	705	4	should	should	AUX
inlawrev-29046	705	5	focus	focus	VERB
inlawrev-29046	705	6	on	on	ADP
inlawrev-29046	705	7	the	the	DET
inlawrev-29046	705	8	remaining	remain	VERB
inlawrev-29046	705	9	2.981	2.981	NUM
inlawrev-29046	705	10	acres	acre	NOUN
inlawrev-29046	705	11	and	and	CCONJ
inlawrev-29046	705	12	whether	whether	SCONJ
inlawrev-29046	705	13	the	the	DET
inlawrev-29046	705	14	sawlanis	sawlani	NOUN
inlawrev-29046	705	15	used	use	VERB
inlawrev-29046	705	16	them	they	PRON
inlawrev-29046	705	17	as	as	ADP
inlawrev-29046	705	18	part	part	NOUN
inlawrev-29046	705	19	of	of	ADP
inlawrev-29046	705	20	their	their	PRON
inlawrev-29046	705	21	principal	principal	ADJ
inlawrev-29046	705	22	place	place	NOUN
inlawrev-29046	705	23	of	of	ADP
inlawrev-29046	705	24	residence.300	residence.300	PROPN
inlawrev-29046	705	25	the	the	DET
inlawrev-29046	705	26	indiana	indiana	PROPN
inlawrev-29046	705	27	tax	tax	PROPN
inlawrev-29046	705	28	court	court	NOUN
inlawrev-29046	705	29	’s	’s	PART
inlawrev-29046	705	30	decision	decision	NOUN
inlawrev-29046	705	31	in	in	ADP
inlawrev-29046	705	32	sawlani	sawlani	NOUN
inlawrev-29046	705	33	to	to	PART
inlawrev-29046	705	34	invalidate	invalidate	VERB
inlawrev-29046	705	35	the	the	DET
inlawrev-29046	705	36	general	general	ADJ
inlawrev-29046	705	37	assembly	assembly	NOUN
inlawrev-29046	705	38	’s	’s	PART
inlawrev-29046	705	39	statutory	statutory	ADJ
inlawrev-29046	705	40	definition	definition	NOUN
inlawrev-29046	705	41	of	of	ADP
inlawrev-29046	705	42	curtilage	curtilage	NOUN
inlawrev-29046	705	43	for	for	ADP
inlawrev-29046	705	44	the	the	DET
inlawrev-29046	705	45	1	1	NUM
inlawrev-29046	705	46	%	%	NOUN
inlawrev-29046	705	47	tax	tax	NOUN
inlawrev-29046	705	48	cap	cap	NOUN
inlawrev-29046	705	49	raises	raise	VERB
inlawrev-29046	705	50	significant	significant	ADJ
inlawrev-29046	705	51	concerns	concern	NOUN
inlawrev-29046	705	52	about	about	ADP
inlawrev-29046	705	53	judicial	judicial	ADJ
inlawrev-29046	705	54	overreach	overreach	NOUN
inlawrev-29046	705	55	,	,	PUNCT
inlawrev-29046	705	56	strict	strict	ADJ
inlawrev-29046	705	57	textualism	textualism	NOUN
inlawrev-29046	705	58	,	,	PUNCT
inlawrev-29046	705	59	and	and	CCONJ
inlawrev-29046	705	60	its	its	PRON
inlawrev-29046	705	61	broader	broad	ADJ
inlawrev-29046	705	62	implications	implication	NOUN
inlawrev-29046	705	63	for	for	ADP
inlawrev-29046	705	64	indiana	indiana	PROPN
inlawrev-29046	705	65	’s	’s	PART
inlawrev-29046	705	66	tax	tax	NOUN
inlawrev-29046	705	67	framework	framework	NOUN
inlawrev-29046	705	68	.	.	PUNCT
inlawrev-29046	706	1	the	the	DET
inlawrev-29046	706	2	court	court	NOUN
inlawrev-29046	706	3	relied	rely	VERB
inlawrev-29046	706	4	on	on	ADP
inlawrev-29046	706	5	a	a	DET
inlawrev-29046	706	6	rigid	rigid	ADJ
inlawrev-29046	706	7	interpretation	interpretation	NOUN
inlawrev-29046	706	8	of	of	ADP
inlawrev-29046	706	9	constitutional	constitutional	ADJ
inlawrev-29046	706	10	language	language	NOUN
inlawrev-29046	706	11	,	,	PUNCT
inlawrev-29046	706	12	emphasizing	emphasize	VERB
inlawrev-29046	706	13	precise	precise	ADJ
inlawrev-29046	706	14	textual	textual	ADJ
inlawrev-29046	706	15	alignment	alignment	NOUN
inlawrev-29046	706	16	while	while	SCONJ
inlawrev-29046	706	17	disregarding	disregard	VERB
inlawrev-29046	706	18	the	the	DET
inlawrev-29046	706	19	legislature	legislature	NOUN
inlawrev-29046	706	20	’s	’s	PART
inlawrev-29046	706	21	clear	clear	ADJ
inlawrev-29046	706	22	intent	intent	NOUN
inlawrev-29046	706	23	to	to	PART
inlawrev-29046	706	24	operationalize	operationalize	VERB
inlawrev-29046	706	25	constitutional	constitutional	ADJ
inlawrev-29046	706	26	provisions	provision	NOUN
inlawrev-29046	706	27	through	through	ADP
inlawrev-29046	706	28	statutory	statutory	ADJ
inlawrev-29046	706	29	definitions	definition	NOUN
inlawrev-29046	706	30	.	.	PUNCT
inlawrev-29046	707	1	by	by	ADP
inlawrev-29046	707	2	rejecting	reject	VERB
inlawrev-29046	707	3	the	the	DET
inlawrev-29046	707	4	general	general	ADJ
inlawrev-29046	707	5	assembly	assembly	NOUN
inlawrev-29046	707	6	’s	’s	PART
inlawrev-29046	707	7	—	—	PUNCT
inlawrev-29046	707	8	—	—	PUNCT
inlawrev-29046	707	9	—	—	PUNCT
inlawrev-29046	707	10	—	—	PUNCT
inlawrev-29046	707	11	—	—	PUNCT
inlawrev-29046	707	12	—	—	PUNCT
inlawrev-29046	707	13	—	—	PUNCT
inlawrev-29046	707	14	—	—	PUNCT
inlawrev-29046	707	15	—	—	PUNCT
inlawrev-29046	707	16	—	—	PUNCT
inlawrev-29046	707	17	—	—	PUNCT
inlawrev-29046	707	18	—	—	PUNCT
inlawrev-29046	707	19	—	—	PUNCT
inlawrev-29046	707	20	—	—	PUNCT
inlawrev-29046	707	21	—	—	PUNCT
inlawrev-29046	707	22	—	—	PUNCT
inlawrev-29046	707	23	—	—	PUNCT
inlawrev-29046	707	24	—	—	PUNCT
inlawrev-29046	707	25	—	—	PUNCT
inlawrev-29046	707	26	—	—	PUNCT
inlawrev-29046	707	27	—	—	PUNCT
inlawrev-29046	707	28	—	—	PUNCT
inlawrev-29046	707	29	—	—	PUNCT
inlawrev-29046	707	30	—	—	PUNCT
inlawrev-29046	707	31	—	—	PUNCT
inlawrev-29046	707	32	—	—	PUNCT
inlawrev-29046	707	33	—	—	PUNCT
inlawrev-29046	707	34	—	—	PUNCT
inlawrev-29046	707	35	—	—	PUNCT
inlawrev-29046	707	36	292	292	NUM
inlawrev-29046	707	37	.	.	PUNCT
inlawrev-29046	708	1	i	i	PRON
inlawrev-29046	708	2	d.	d.	PROPN
inlawrev-29046	708	3	293	293	NUM
inlawrev-29046	708	4	.	.	PUNCT
inlawrev-29046	709	1	i	i	PRON
inlawrev-29046	709	2	d.	d.	PROPN
inlawrev-29046	709	3	294	294	NUM
inlawrev-29046	709	4	.	.	PUNCT
inlawrev-29046	710	1	i	i	PRON
inlawrev-29046	710	2	d.	d.	PROPN
inlawrev-29046	710	3	295	295	NUM
inlawrev-29046	710	4	.	.	PUNCT
inlawrev-29046	711	1	i	i	PRON
inlawrev-29046	711	2	d.	d.	PROPN
inlawrev-29046	711	3	296	296	NUM
inlawrev-29046	711	4	.	.	PUNCT
inlawrev-29046	712	1	i	i	PRON
inlawrev-29046	712	2	d.	d.	PROPN
inlawrev-29046	712	3	at	at	ADP
inlawrev-29046	712	4	751	751	NUM
inlawrev-29046	712	5	(	(	PUNCT
inlawrev-29046	712	6	citing	cite	VERB
inlawrev-29046	712	7	meredith	meredith	NOUN
inlawrev-29046	712	8	v.	v.	ADP
inlawrev-29046	712	9	pence	pence	PROPN
inlawrev-29046	712	10	,	,	PUNCT
inlawrev-29046	712	11	984	984	NUM
inlawrev-29046	712	12	n.e.2d	n.e.2d	NOUN
inlawrev-29046	712	13	1213	1213	NUM
inlawrev-29046	712	14	,	,	PUNCT
inlawrev-29046	712	15	1218	1218	NUM
inlawrev-29046	712	16	(	(	PUNCT
inlawrev-29046	712	17	ind	ind	NOUN
inlawrev-29046	712	18	.	.	PUNCT
inlawrev-29046	712	19	2013	2013	NUM
inlawrev-29046	712	20	)	)	PUNCT
inlawrev-29046	712	21	,	,	PUNCT
inlawrev-29046	712	22	which	which	PRON
inlawrev-29046	712	23	held	hold	VERB
inlawrev-29046	712	24	that	that	SCONJ
inlawrev-29046	712	25	a	a	DET
inlawrev-29046	712	26	statute	statute	NOUN
inlawrev-29046	712	27	is	be	AUX
inlawrev-29046	712	28	unconstitutional	unconstitutional	ADJ
inlawrev-29046	712	29	on	on	ADP
inlawrev-29046	712	30	its	its	PRON
inlawrev-29046	712	31	face	face	NOUN
inlawrev-29046	712	32	if	if	SCONJ
inlawrev-29046	712	33	there	there	PRON
inlawrev-29046	712	34	are	be	VERB
inlawrev-29046	712	35	no	no	DET
inlawrev-29046	712	36	circumstances	circumstance	NOUN
inlawrev-29046	712	37	under	under	ADP
inlawrev-29046	712	38	which	which	PRON
inlawrev-29046	712	39	it	it	PRON
inlawrev-29046	712	40	can	can	AUX
inlawrev-29046	712	41	be	be	AUX
inlawrev-29046	712	42	constitutionally	constitutionally	ADV
inlawrev-29046	712	43	applied	apply	VERB
inlawrev-29046	712	44	)	)	PUNCT
inlawrev-29046	712	45	.	.	PUNCT
inlawrev-29046	713	1	297	297	NUM
inlawrev-29046	713	2	.	.	PUNCT
inlawrev-29046	714	1	see	see	VERB
inlawrev-29046	714	2	i	i	PRON
inlawrev-29046	714	3	d.	d.	PROPN
inlawrev-29046	714	4	298	298	NUM
inlawrev-29046	714	5	.	.	PUNCT
inlawrev-29046	715	1	i	i	PRON
inlawrev-29046	715	2	d.	d.	PROPN
inlawrev-29046	715	3	299	299	NUM
inlawrev-29046	715	4	.	.	PUNCT
inlawrev-29046	716	1	i	i	PRON
inlawrev-29046	716	2	d.	d.	PROPN
inlawrev-29046	716	3	at	at	ADP
inlawrev-29046	716	4	752	752	NUM
inlawrev-29046	716	5	.	.	PUNCT
inlawrev-29046	717	1	300	300	NUM
inlawrev-29046	717	2	.	.	PUNCT
inlawrev-29046	718	1	i	i	PRON
inlawrev-29046	718	2	d.	d.	PROPN
inlawrev-29046	718	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	719	1	275405831_inlr-58-4_text.indd	275405831_inlr-58-4_text.indd	NUM
inlawrev-29046	719	2	275	275	NUM
inlawrev-29046	719	3	5/13/25	5/13/25	NUM
inlawrev-29046	719	4	4:51	4:51	NUM
inlawrev-29046	719	5	 	 	SPACE
inlawrev-29046	719	6	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	719	7	4:51	4:51	NUM
inlawrev-29046	719	8	 	 	SPACE
inlawrev-29046	719	9	pm	pm	NOUN
inlawrev-29046	719	10	indiana	indiana	PROPN
inlawrev-29046	719	11	law	law	PROPN
inlawrev-29046	719	12	review	review	NOUN
inlawrev-29046	720	1	[	[	X
inlawrev-29046	720	2	vol	vol	NOUN
inlawrev-29046	720	3	.	.	PUNCT
inlawrev-29046	721	1	58:923	58:923	NUM
inlawrev-29046	721	2	952	952	NUM
inlawrev-29046	721	3	statutory	statutory	ADJ
inlawrev-29046	721	4	framework	framework	NOUN
inlawrev-29046	721	5	—	—	PUNCT
inlawrev-29046	721	6	in	in	ADP
inlawrev-29046	721	7	which	which	PRON
inlawrev-29046	721	8	“	"	PUNCT
inlawrev-29046	721	9	curtilage	curtilage	PROPN
inlawrev-29046	721	10	”	"	PUNCT
inlawrev-29046	721	11	was	be	AUX
inlawrev-29046	721	12	defined	define	VERB
inlawrev-29046	721	13	as	as	ADP
inlawrev-29046	721	14	the	the	DET
inlawrev-29046	721	15	one	one	NUM
inlawrev-29046	721	16	-	-	PUNCT
inlawrev-29046	721	17	acre	acre	NOUN
inlawrev-29046	721	18	surrounding	surround	VERB
inlawrev-29046	721	19	a	a	DET
inlawrev-29046	721	20	principal	principal	ADJ
inlawrev-29046	721	21	place	place	NOUN
inlawrev-29046	721	22	of	of	ADP
inlawrev-29046	721	23	residence	residence	NOUN
inlawrev-29046	721	24	—	—	PUNCT
inlawrev-29046	721	25	the	the	DET
inlawrev-29046	721	26	tax	tax	NOUN
inlawrev-29046	721	27	court	court	NOUN
inlawrev-29046	721	28	introduced	introduce	VERB
inlawrev-29046	721	29	uncertainty	uncertainty	NOUN
inlawrev-29046	721	30	into	into	ADP
inlawrev-29046	721	31	a	a	DET
inlawrev-29046	721	32	system	system	NOUN
inlawrev-29046	721	33	that	that	PRON
inlawrev-29046	721	34	relies	rely	VERB
inlawrev-29046	721	35	on	on	ADP
inlawrev-29046	721	36	predictability	predictability	NOUN
inlawrev-29046	721	37	,	,	PUNCT
inlawrev-29046	721	38	fairness	fairness	NOUN
inlawrev-29046	721	39	,	,	PUNCT
inlawrev-29046	721	40	and	and	CCONJ
inlawrev-29046	721	41	uniformity	uniformity	NOUN
inlawrev-29046	721	42	.	.	PUNCT
inlawrev-29046	722	1	the	the	DET
inlawrev-29046	722	2	tax	tax	NOUN
inlawrev-29046	722	3	court	court	NOUN
inlawrev-29046	722	4	’s	’s	PART
inlawrev-29046	722	5	insistence	insistence	NOUN
inlawrev-29046	722	6	on	on	ADP
inlawrev-29046	722	7	an	an	DET
inlawrev-29046	722	8	ad	ad	X
inlawrev-29046	722	9	hoc	hoc	X
inlawrev-29046	722	10	,	,	PUNCT
inlawrev-29046	722	11	case	case	NOUN
inlawrev-29046	722	12	-	-	PUNCT
inlawrev-29046	722	13	by	by	ADP
inlawrev-29046	722	14	-	-	PUNCT
inlawrev-29046	722	15	case	case	NOUN
inlawrev-29046	722	16	determination	determination	NOUN
inlawrev-29046	722	17	of	of	ADP
inlawrev-29046	722	18	curtilage	curtilage	PROPN
inlawrev-29046	722	19	’s	’s	PART
inlawrev-29046	722	20	boundaries	boundary	NOUN
inlawrev-29046	722	21	undermines	undermine	VERB
inlawrev-29046	722	22	legislative	legislative	ADJ
inlawrev-29046	722	23	efforts	effort	NOUN
inlawrev-29046	722	24	to	to	PART
inlawrev-29046	722	25	provide	provide	VERB
inlawrev-29046	722	26	a	a	DET
inlawrev-29046	722	27	clear	clear	ADJ
inlawrev-29046	722	28	and	and	CCONJ
inlawrev-29046	722	29	equitable	equitable	ADJ
inlawrev-29046	722	30	framework	framework	NOUN
inlawrev-29046	722	31	.	.	PUNCT
inlawrev-29046	723	1	this	this	DET
inlawrev-29046	723	2	approach	approach	NOUN
inlawrev-29046	723	3	creates	create	VERB
inlawrev-29046	723	4	administrative	administrative	ADJ
inlawrev-29046	723	5	inefficiencies	inefficiency	NOUN
inlawrev-29046	723	6	,	,	PUNCT
inlawrev-29046	723	7	risks	risk	VERB
inlawrev-29046	723	8	inequitable	inequitable	ADJ
inlawrev-29046	723	9	tax	tax	NOUN
inlawrev-29046	723	10	treatment	treatment	NOUN
inlawrev-29046	723	11	,	,	PUNCT
inlawrev-29046	723	12	and	and	CCONJ
inlawrev-29046	723	13	contradicts	contradict	VERB
inlawrev-29046	723	14	the	the	DET
inlawrev-29046	723	15	constitutional	constitutional	ADJ
inlawrev-29046	723	16	mandate	mandate	NOUN
inlawrev-29046	723	17	for	for	ADP
inlawrev-29046	723	18	uniform	uniform	ADJ
inlawrev-29046	723	19	property	property	NOUN
inlawrev-29046	723	20	tax	tax	NOUN
inlawrev-29046	723	21	assessment	assessment	NOUN
inlawrev-29046	723	22	.	.	PUNCT
inlawrev-29046	724	1	moreover	moreover	ADV
inlawrev-29046	724	2	,	,	PUNCT
inlawrev-29046	724	3	the	the	DET
inlawrev-29046	724	4	tax	tax	NOUN
inlawrev-29046	724	5	court	court	NOUN
inlawrev-29046	724	6	’s	’s	PART
inlawrev-29046	724	7	decision	decision	NOUN
inlawrev-29046	724	8	dismisses	dismiss	VERB
inlawrev-29046	724	9	wellestablished	wellestablished	ADJ
inlawrev-29046	724	10	principles	principle	NOUN
inlawrev-29046	724	11	of	of	ADP
inlawrev-29046	724	12	legislative	legislative	ADJ
inlawrev-29046	724	13	deference	deference	NOUN
inlawrev-29046	724	14	and	and	CCONJ
inlawrev-29046	724	15	the	the	DET
inlawrev-29046	724	16	indiana	indiana	PROPN
inlawrev-29046	724	17	supreme	supreme	PROPN
inlawrev-29046	724	18	court	court	PROPN
inlawrev-29046	724	19	’s	’s	PART
inlawrev-29046	724	20	doctrine	doctrine	NOUN
inlawrev-29046	724	21	of	of	ADP
inlawrev-29046	724	22	agency	agency	NOUN
inlawrev-29046	724	23	deference	deference	NOUN
inlawrev-29046	724	24	,	,	PUNCT
inlawrev-29046	724	25	which	which	PRON
inlawrev-29046	724	26	demand	demand	VERB
inlawrev-29046	724	27	judicial	judicial	ADJ
inlawrev-29046	724	28	restraint	restraint	NOUN
inlawrev-29046	724	29	when	when	SCONJ
inlawrev-29046	724	30	reviewing	review	VERB
inlawrev-29046	724	31	statutory	statutory	ADJ
inlawrev-29046	724	32	or	or	CCONJ
inlawrev-29046	724	33	regulatory	regulatory	ADJ
inlawrev-29046	724	34	interpretations	interpretation	NOUN
inlawrev-29046	724	35	by	by	ADP
inlawrev-29046	724	36	the	the	DET
inlawrev-29046	724	37	legislature	legislature	NOUN
inlawrev-29046	724	38	or	or	CCONJ
inlawrev-29046	724	39	administrative	administrative	ADJ
inlawrev-29046	724	40	agencies	agency	NOUN
inlawrev-29046	724	41	.	.	PUNCT
inlawrev-29046	725	1	the	the	DET
inlawrev-29046	725	2	tax	tax	NOUN
inlawrev-29046	725	3	court	court	NOUN
inlawrev-29046	725	4	’s	’s	PART
inlawrev-29046	725	5	reasoning	reasoning	NOUN
inlawrev-29046	725	6	in	in	ADP
inlawrev-29046	725	7	sawlani	sawlani	NOUN
inlawrev-29046	725	8	also	also	ADV
inlawrev-29046	725	9	contradicts	contradict	VERB
inlawrev-29046	725	10	its	its	PRON
inlawrev-29046	725	11	earlier	early	ADJ
inlawrev-29046	725	12	recognition	recognition	NOUN
inlawrev-29046	725	13	of	of	ADP
inlawrev-29046	725	14	the	the	DET
inlawrev-29046	725	15	interconnectedness	interconnectedness	NOUN
inlawrev-29046	725	16	between	between	ADP
inlawrev-29046	725	17	the	the	DET
inlawrev-29046	725	18	homestead	homestead	NOUN
inlawrev-29046	725	19	deduction	deduction	NOUN
inlawrev-29046	725	20	and	and	CCONJ
inlawrev-29046	725	21	the	the	DET
inlawrev-29046	725	22	1	1	NUM
inlawrev-29046	725	23	%	%	NOUN
inlawrev-29046	725	24	tax	tax	NOUN
inlawrev-29046	725	25	cap	cap	NOUN
inlawrev-29046	725	26	.	.	PUNCT
inlawrev-29046	726	1	this	this	DET
inlawrev-29046	726	2	decision	decision	NOUN
inlawrev-29046	726	3	not	not	PART
inlawrev-29046	726	4	only	only	ADV
inlawrev-29046	726	5	nullifies	nullify	VERB
inlawrev-29046	726	6	the	the	DET
inlawrev-29046	726	7	legislature	legislature	NOUN
inlawrev-29046	726	8	’s	’s	PART
inlawrev-29046	726	9	efforts	effort	NOUN
inlawrev-29046	726	10	to	to	PART
inlawrev-29046	726	11	balance	balance	VERB
inlawrev-29046	726	12	the	the	DET
inlawrev-29046	726	13	competing	compete	VERB
inlawrev-29046	726	14	interests	interest	NOUN
inlawrev-29046	726	15	of	of	ADP
inlawrev-29046	726	16	taxpayers	taxpayer	NOUN
inlawrev-29046	726	17	and	and	CCONJ
inlawrev-29046	726	18	government	government	NOUN
inlawrev-29046	726	19	revenue	revenue	NOUN
inlawrev-29046	726	20	collection	collection	NOUN
inlawrev-29046	726	21	but	but	CCONJ
inlawrev-29046	726	22	also	also	ADV
inlawrev-29046	726	23	risks	risk	VERB
inlawrev-29046	726	24	creating	create	VERB
inlawrev-29046	726	25	an	an	DET
inlawrev-29046	726	26	effectively	effectively	ADV
inlawrev-29046	726	27	unlimited	unlimited	ADJ
inlawrev-29046	726	28	tax	tax	NOUN
inlawrev-29046	726	29	exemption	exemption	NOUN
inlawrev-29046	726	30	.	.	PUNCT
inlawrev-29046	727	1	such	such	DET
inlawrev-29046	727	2	an	an	DET
inlawrev-29046	727	3	outcome	outcome	NOUN
inlawrev-29046	727	4	violates	violate	VERB
inlawrev-29046	727	5	indiana	indiana	PROPN
inlawrev-29046	727	6	supreme	supreme	PROPN
inlawrev-29046	727	7	court	court	PROPN
inlawrev-29046	727	8	precedent	precedent	NOUN
inlawrev-29046	727	9	,	,	PUNCT
inlawrev-29046	727	10	which	which	PRON
inlawrev-29046	727	11	emphasizes	emphasize	VERB
inlawrev-29046	727	12	that	that	SCONJ
inlawrev-29046	727	13	constitutional	constitutional	ADJ
inlawrev-29046	727	14	protections	protection	NOUN
inlawrev-29046	727	15	like	like	ADP
inlawrev-29046	727	16	tax	tax	NOUN
inlawrev-29046	727	17	caps	cap	NOUN
inlawrev-29046	727	18	or	or	CCONJ
inlawrev-29046	727	19	exemptions	exemption	NOUN
inlawrev-29046	727	20	must	must	AUX
inlawrev-29046	727	21	balance	balance	VERB
inlawrev-29046	727	22	public	public	ADJ
inlawrev-29046	727	23	policy	policy	NOUN
inlawrev-29046	727	24	considerations	consideration	NOUN
inlawrev-29046	727	25	with	with	ADP
inlawrev-29046	727	26	operational	operational	ADJ
inlawrev-29046	727	27	limits	limit	NOUN
inlawrev-29046	727	28	to	to	PART
inlawrev-29046	727	29	ensure	ensure	VERB
inlawrev-29046	727	30	fairness	fairness	NOUN
inlawrev-29046	727	31	and	and	CCONJ
inlawrev-29046	727	32	sustainability.301	sustainability.301	PROPN
inlawrev-29046	727	33	b.	b.	PROPN
inlawrev-29046	727	34	income	income	PROPN
inlawrev-29046	727	35	tax	tax	PROPN
inlawrev-29046	727	36	1	1	NUM
inlawrev-29046	727	37	.	.	PUNCT
inlawrev-29046	727	38	penn	penn	PROPN
inlawrev-29046	727	39	entertainment	entertainment	PROPN
inlawrev-29046	727	40	,	,	PUNCT
inlawrev-29046	727	41	inc	inc	PROPN
inlawrev-29046	727	42	.	.	PROPN
inlawrev-29046	728	1	(	(	PUNCT
inlawrev-29046	728	2	f	f	X
inlawrev-29046	728	3	/	/	SYM
inlawrev-29046	728	4	k	k	NOUN
inlawrev-29046	728	5	/	/	SYM
inlawrev-29046	728	6	a	a	DET
inlawrev-29046	728	7	penn	penn	PROPN
inlawrev-29046	728	8	national	national	PROPN
inlawrev-29046	728	9	gaming	gaming	PROPN
inlawrev-29046	728	10	,	,	PUNCT
inlawrev-29046	728	11	inc	inc	PROPN
inlawrev-29046	728	12	.	.	PROPN
inlawrev-29046	728	13	)	)	PUNCT
inlawrev-29046	729	1	v.	v.	ADP
inlawrev-29046	729	2	indiana	indiana	PROPN
inlawrev-29046	729	3	department	department	PROPN
inlawrev-29046	729	4	of	of	ADP
inlawrev-29046	729	5	state	state	PROPN
inlawrev-29046	729	6	revenue.302	revenue.302	PROPN
inlawrev-29046	729	7	—	—	PUNCT
inlawrev-29046	729	8	the	the	DET
inlawrev-29046	729	9	issue	issue	NOUN
inlawrev-29046	729	10	before	before	SCONJ
inlawrev-29046	729	11	the	the	DET
inlawrev-29046	729	12	tax	tax	NOUN
inlawrev-29046	729	13	court	court	NOUN
inlawrev-29046	729	14	was	be	AUX
inlawrev-29046	729	15	whether	whether	SCONJ
inlawrev-29046	729	16	the	the	DET
inlawrev-29046	729	17	department	department	NOUN
inlawrev-29046	729	18	violated	violate	VERB
inlawrev-29046	729	19	indiana	indiana	PROPN
inlawrev-29046	729	20	’s	’s	PART
inlawrev-29046	729	21	statutory	statutory	ADJ
inlawrev-29046	729	22	definition	definition	NOUN
inlawrev-29046	729	23	of	of	ADP
inlawrev-29046	729	24	adjusted	adjust	VERB
inlawrev-29046	729	25	gross	gross	ADJ
inlawrev-29046	729	26	income	income	NOUN
inlawrev-29046	729	27	and	and	CCONJ
inlawrev-29046	729	28	the	the	DET
inlawrev-29046	729	29	federal	federal	ADJ
inlawrev-29046	729	30	and	and	CCONJ
inlawrev-29046	729	31	indiana	indiana	PROPN
inlawrev-29046	729	32	constitutions	constitution	NOUN
inlawrev-29046	729	33	when	when	SCONJ
inlawrev-29046	729	34	it	it	PRON
inlawrev-29046	729	35	required	require	VERB
inlawrev-29046	729	36	the	the	DET
inlawrev-29046	729	37	taxpayer	taxpayer	NOUN
inlawrev-29046	729	38	to	to	PART
inlawrev-29046	729	39	add	add	VERB
inlawrev-29046	729	40	back	back	ADV
inlawrev-29046	729	41	to	to	ADP
inlawrev-29046	729	42	the	the	DET
inlawrev-29046	729	43	indiana	indiana	PROPN
inlawrev-29046	729	44	taxable	taxable	ADJ
inlawrev-29046	729	45	income	income	NOUN
inlawrev-29046	729	46	payments	payment	NOUN
inlawrev-29046	729	47	it	it	PRON
inlawrev-29046	729	48	made	make	VERB
inlawrev-29046	729	49	to	to	ADP
inlawrev-29046	729	50	other	other	ADJ
inlawrev-29046	729	51	state	state	NOUN
inlawrev-29046	729	52	governments.303	governments.303	VERB
inlawrev-29046	729	53	the	the	DET
inlawrev-29046	729	54	taxpayer	taxpayer	NOUN
inlawrev-29046	729	55	,	,	PUNCT
inlawrev-29046	729	56	penn	penn	PROPN
inlawrev-29046	729	57	entertainment	entertainment	PROPN
inlawrev-29046	729	58	,	,	PUNCT
inlawrev-29046	729	59	inc	inc	PROPN
inlawrev-29046	729	60	.	.	PROPN
inlawrev-29046	730	1	(	(	PUNCT
inlawrev-29046	730	2	“	"	PUNCT
inlawrev-29046	730	3	penn	penn	PROPN
inlawrev-29046	730	4	”	"	PUNCT
inlawrev-29046	730	5	)	)	PUNCT
inlawrev-29046	730	6	,	,	PUNCT
inlawrev-29046	730	7	previously	previously	ADV
inlawrev-29046	730	8	known	know	VERB
inlawrev-29046	730	9	as	as	ADP
inlawrev-29046	730	10	penn	penn	PROPN
inlawrev-29046	730	11	national	national	PROPN
inlawrev-29046	730	12	gaming	gaming	PROPN
inlawrev-29046	730	13	,	,	PUNCT
inlawrev-29046	730	14	inc	inc	PROPN
inlawrev-29046	730	15	.	.	PROPN
inlawrev-29046	730	16	,	,	PUNCT
inlawrev-29046	730	17	is	be	AUX
inlawrev-29046	730	18	a	a	DET
inlawrev-29046	730	19	pennsylvania	pennsylvania	NOUN
inlawrev-29046	730	20	-	-	PUNCT
inlawrev-29046	730	21	based	base	VERB
inlawrev-29046	730	22	company	company	NOUN
inlawrev-29046	730	23	that	that	PRON
inlawrev-29046	730	24	operates	operate	VERB
inlawrev-29046	730	25	a	a	DET
inlawrev-29046	730	26	casino	casino	NOUN
inlawrev-29046	730	27	in	in	ADP
inlawrev-29046	730	28	indiana	indiana	PROPN
inlawrev-29046	730	29	through	through	ADP
inlawrev-29046	730	30	a	a	DET
inlawrev-29046	730	31	subsidiary.304	subsidiary.304	PROPN
inlawrev-29046	730	32	penn	penn	NOUN
inlawrev-29046	730	33	owned	own	VERB
inlawrev-29046	730	34	entities	entity	NOUN
inlawrev-29046	730	35	involved	involve	VERB
inlawrev-29046	730	36	in	in	ADP
inlawrev-29046	730	37	gaming	gaming	NOUN
inlawrev-29046	730	38	and	and	CCONJ
inlawrev-29046	730	39	entertainment	entertainment	NOUN
inlawrev-29046	730	40	in	in	ADP
inlawrev-29046	730	41	seventeen	seventeen	NUM
inlawrev-29046	730	42	other	other	ADJ
inlawrev-29046	730	43	states.305	states.305	NOUN
inlawrev-29046	730	44	for	for	ADP
inlawrev-29046	730	45	the	the	DET
inlawrev-29046	730	46	tax	tax	NOUN
inlawrev-29046	730	47	years	year	NOUN
inlawrev-29046	730	48	2015	2015	NUM
inlawrev-29046	730	49	,	,	PUNCT
inlawrev-29046	730	50	2016	2016	NUM
inlawrev-29046	730	51	,	,	PUNCT
inlawrev-29046	730	52	and	and	CCONJ
inlawrev-29046	730	53	2017	2017	NUM
inlawrev-29046	730	54	,	,	PUNCT
inlawrev-29046	730	55	it	it	PRON
inlawrev-29046	730	56	filed	file	VERB
inlawrev-29046	730	57	indiana	indiana	PROPN
inlawrev-29046	730	58	adjusted	adjust	VERB
inlawrev-29046	730	59	gross	gross	ADJ
inlawrev-29046	730	60	income	income	NOUN
inlawrev-29046	730	61	tax	tax	NOUN
inlawrev-29046	730	62	(	(	PUNCT
inlawrev-29046	730	63	agit	agit	X
inlawrev-29046	730	64	)	)	PUNCT
inlawrev-29046	730	65	returns	return	NOUN
inlawrev-29046	730	66	on	on	ADP
inlawrev-29046	730	67	—	—	PUNCT
inlawrev-29046	730	68	—	—	PUNCT
inlawrev-29046	730	69	—	—	PUNCT
inlawrev-29046	730	70	—	—	PUNCT
inlawrev-29046	730	71	—	—	PUNCT
inlawrev-29046	730	72	—	—	PUNCT
inlawrev-29046	730	73	—	—	PUNCT
inlawrev-29046	730	74	—	—	PUNCT
inlawrev-29046	730	75	—	—	PUNCT
inlawrev-29046	730	76	—	—	PUNCT
inlawrev-29046	730	77	—	—	PUNCT
inlawrev-29046	730	78	—	—	PUNCT
inlawrev-29046	730	79	—	—	PUNCT
inlawrev-29046	730	80	—	—	PUNCT
inlawrev-29046	730	81	—	—	PUNCT
inlawrev-29046	730	82	—	—	PUNCT
inlawrev-29046	730	83	—	—	PUNCT
inlawrev-29046	730	84	—	—	PUNCT
inlawrev-29046	730	85	—	—	PUNCT
inlawrev-29046	730	86	—	—	PUNCT
inlawrev-29046	730	87	—	—	PUNCT
inlawrev-29046	730	88	—	—	PUNCT
inlawrev-29046	730	89	—	—	PUNCT
inlawrev-29046	730	90	—	—	PUNCT
inlawrev-29046	730	91	—	—	PUNCT
inlawrev-29046	730	92	—	—	PUNCT
inlawrev-29046	730	93	—	—	PUNCT
inlawrev-29046	730	94	—	—	PUNCT
inlawrev-29046	730	95	—	—	PUNCT
inlawrev-29046	730	96	301	301	X
inlawrev-29046	730	97	.	.	PUNCT
inlawrev-29046	731	1	see	see	VERB
inlawrev-29046	731	2	andrew	andrew	PROPN
inlawrev-29046	731	3	w.	w.	PROPN
inlawrev-29046	731	4	swain	swain	PROPN
inlawrev-29046	731	5	,	,	PUNCT
inlawrev-29046	731	6	overloading	overload	VERB
inlawrev-29046	731	7	the	the	DET
inlawrev-29046	731	8	1	1	NUM
inlawrev-29046	731	9	%	%	NOUN
inlawrev-29046	731	10	circuit	circuit	NOUN
inlawrev-29046	731	11	breaker	breaker	NOUN
inlawrev-29046	731	12	:	:	PUNCT
inlawrev-29046	731	13	the	the	DET
inlawrev-29046	731	14	indiana	indiana	PROPN
inlawrev-29046	731	15	tax	tax	PROPN
inlawrev-29046	731	16	court	court	NOUN
inlawrev-29046	731	17	constitutionally	constitutionally	ADV
inlawrev-29046	731	18	expands	expand	VERB
inlawrev-29046	731	19	curtilage	curtilage	NOUN
inlawrev-29046	731	20	,	,	PUNCT
inlawrev-29046	731	21	11	11	NUM
inlawrev-29046	731	22	tex	tex	PROPN
inlawrev-29046	731	23	a&m	a&m	PROPN
inlawrev-29046	731	24	j.	j.	PROPN
inlawrev-29046	731	25	prop	prop	PROPN
inlawrev-29046	731	26	.	.	PUNCT
inlawrev-29046	732	1	l.	l.	PROPN
inlawrev-29046	732	2	491	491	NUM
inlawrev-29046	732	3	(	(	PUNCT
inlawrev-29046	732	4	forthcoming	forthcoming	ADJ
inlawrev-29046	732	5	2025	2025	NUM
inlawrev-29046	732	6	)	)	PUNCT
inlawrev-29046	732	7	(	(	PUNCT
inlawrev-29046	732	8	providing	provide	VERB
inlawrev-29046	732	9	an	an	DET
inlawrev-29046	732	10	in	in	ADP
inlawrev-29046	732	11	-	-	PUNCT
inlawrev-29046	732	12	depth	depth	NOUN
inlawrev-29046	732	13	examination	examination	NOUN
inlawrev-29046	732	14	of	of	ADP
inlawrev-29046	732	15	the	the	DET
inlawrev-29046	732	16	flaws	flaw	NOUN
inlawrev-29046	732	17	in	in	ADP
inlawrev-29046	732	18	the	the	DET
inlawrev-29046	732	19	sawlani	sawlani	NOUN
inlawrev-29046	732	20	decision	decision	NOUN
inlawrev-29046	732	21	,	,	PUNCT
inlawrev-29046	732	22	including	include	VERB
inlawrev-29046	732	23	a	a	DET
inlawrev-29046	732	24	detailed	detailed	ADJ
inlawrev-29046	732	25	critique	critique	NOUN
inlawrev-29046	732	26	of	of	ADP
inlawrev-29046	732	27	the	the	DET
inlawrev-29046	732	28	tax	tax	NOUN
inlawrev-29046	732	29	court	court	NOUN
inlawrev-29046	732	30	’s	’s	PART
inlawrev-29046	732	31	rationale	rationale	NOUN
inlawrev-29046	732	32	,	,	PUNCT
inlawrev-29046	732	33	its	its	PRON
inlawrev-29046	732	34	departure	departure	NOUN
inlawrev-29046	732	35	from	from	ADP
inlawrev-29046	732	36	established	establish	VERB
inlawrev-29046	732	37	judicial	judicial	ADJ
inlawrev-29046	732	38	principles	principle	NOUN
inlawrev-29046	732	39	,	,	PUNCT
inlawrev-29046	732	40	its	its	PRON
inlawrev-29046	732	41	implications	implication	NOUN
inlawrev-29046	732	42	for	for	ADP
inlawrev-29046	732	43	indiana	indiana	PROPN
inlawrev-29046	732	44	’s	’s	PART
inlawrev-29046	732	45	tax	tax	NOUN
inlawrev-29046	732	46	system	system	NOUN
inlawrev-29046	732	47	,	,	PUNCT
inlawrev-29046	732	48	and	and	CCONJ
inlawrev-29046	732	49	its	its	PRON
inlawrev-29046	732	50	broader	broad	ADJ
inlawrev-29046	732	51	ramifications	ramification	NOUN
inlawrev-29046	732	52	for	for	ADP
inlawrev-29046	732	53	the	the	DET
inlawrev-29046	732	54	state	state	NOUN
inlawrev-29046	732	55	’s	’s	PART
inlawrev-29046	732	56	legislative	legislative	ADJ
inlawrev-29046	732	57	and	and	CCONJ
inlawrev-29046	732	58	judicial	judicial	ADJ
inlawrev-29046	732	59	processes	process	NOUN
inlawrev-29046	732	60	)	)	PUNCT
inlawrev-29046	732	61	.	.	PUNCT
inlawrev-29046	733	1	302	302	NUM
inlawrev-29046	733	2	.	.	X
inlawrev-29046	734	1	230	230	NUM
inlawrev-29046	734	2	n.e.3d	n.e.3d	NUM
inlawrev-29046	734	3	385	385	NUM
inlawrev-29046	734	4	(	(	PUNCT
inlawrev-29046	734	5	ind	ind	NOUN
inlawrev-29046	734	6	.	.	PUNCT
inlawrev-29046	735	1	t.c	t.c	PROPN
inlawrev-29046	735	2	.	.	PROPN
inlawrev-29046	735	3	2024	2024	NUM
inlawrev-29046	735	4	)	)	PUNCT
inlawrev-29046	735	5	(	(	PUNCT
inlawrev-29046	735	6	senior	senior	ADJ
inlawrev-29046	735	7	judge	judge	NOUN
inlawrev-29046	735	8	john	john	PROPN
inlawrev-29046	735	9	baker	baker	PROPN
inlawrev-29046	735	10	authored	author	VERB
inlawrev-29046	735	11	the	the	DET
inlawrev-29046	735	12	opinion	opinion	NOUN
inlawrev-29046	735	13	of	of	ADP
inlawrev-29046	735	14	the	the	DET
inlawrev-29046	735	15	court	court	NOUN
inlawrev-29046	735	16	)	)	PUNCT
inlawrev-29046	735	17	.	.	PUNCT
inlawrev-29046	736	1	303	303	X
inlawrev-29046	736	2	.	.	PUNCT
inlawrev-29046	737	1	i	i	PRON
inlawrev-29046	737	2	d.	d.	PROPN
inlawrev-29046	737	3	at	at	ADP
inlawrev-29046	737	4	390	390	NUM
inlawrev-29046	737	5	.	.	PUNCT
inlawrev-29046	738	1	304	304	NUM
inlawrev-29046	738	2	.	.	PUNCT
inlawrev-29046	739	1	i	i	PRON
inlawrev-29046	739	2	d.	d.	PROPN
inlawrev-29046	739	3	305	305	NUM
inlawrev-29046	739	4	.	.	PUNCT
inlawrev-29046	740	1	i	i	PRON
inlawrev-29046	740	2	d.	d.	PROPN
inlawrev-29046	740	3	at	at	ADP
inlawrev-29046	740	4	390–91	390–91	NUM
inlawrev-29046	740	5	.	.	PUNCT
inlawrev-29046	741	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	741	2	276405831_inlr-58-4_text.indd	276405831_inlr-58-4_text.indd	NUM
inlawrev-29046	741	3	276	276	NUM
inlawrev-29046	741	4	5/13/25	5/13/25	NUM
inlawrev-29046	741	5	4:51	4:51	NUM
inlawrev-29046	741	6	 	 	SPACE
inlawrev-29046	741	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	741	8	4:51	4:51	NUM
inlawrev-29046	741	9	 	 	SPACE
inlawrev-29046	741	10	pm	pm	NOUN
inlawrev-29046	741	11	2025	2025	NUM
inlawrev-29046	741	12	]	]	PUNCT
inlawrev-29046	741	13	tax	tax	NOUN
inlawrev-29046	741	14	law	law	NOUN
inlawrev-29046	741	15	953	953	NUM
inlawrev-29046	741	16	which	which	PRON
inlawrev-29046	741	17	it	it	PRON
inlawrev-29046	741	18	reported	report	VERB
inlawrev-29046	741	19	and	and	CCONJ
inlawrev-29046	741	20	deducted	deduct	VERB
inlawrev-29046	741	21	the	the	DET
inlawrev-29046	741	22	value	value	NOUN
inlawrev-29046	741	23	of	of	ADP
inlawrev-29046	741	24	income	income	NOUN
inlawrev-29046	741	25	taxes	taxis	NOUN
inlawrev-29046	741	26	paid	pay	VERB
inlawrev-29046	741	27	in	in	ADP
inlawrev-29046	741	28	other	other	ADJ
inlawrev-29046	741	29	states	state	NOUN
inlawrev-29046	741	30	from	from	ADP
inlawrev-29046	741	31	its	its	PRON
inlawrev-29046	741	32	federal	federal	ADJ
inlawrev-29046	741	33	returns	return	NOUN
inlawrev-29046	741	34	but	but	CCONJ
inlawrev-29046	741	35	added	add	VERB
inlawrev-29046	741	36	those	those	DET
inlawrev-29046	741	37	values	value	NOUN
inlawrev-29046	741	38	back	back	ADV
inlawrev-29046	741	39	to	to	ADP
inlawrev-29046	741	40	its	its	PRON
inlawrev-29046	741	41	indiana	indiana	PROPN
inlawrev-29046	741	42	tax	tax	NOUN
inlawrev-29046	741	43	base.306	base.306	PROPN
inlawrev-29046	741	44	the	the	DET
inlawrev-29046	741	45	indiana	indiana	PROPN
inlawrev-29046	741	46	department	department	PROPN
inlawrev-29046	741	47	of	of	ADP
inlawrev-29046	741	48	state	state	PROPN
inlawrev-29046	741	49	revenue	revenue	NOUN
inlawrev-29046	741	50	(	(	PUNCT
inlawrev-29046	741	51	“	"	PUNCT
inlawrev-29046	741	52	department	department	NOUN
inlawrev-29046	741	53	”	"	PUNCT
inlawrev-29046	741	54	)	)	PUNCT
inlawrev-29046	741	55	audited	audit	VERB
inlawrev-29046	741	56	penn	penn	PROPN
inlawrev-29046	741	57	’s	’s	PART
inlawrev-29046	741	58	agit	agit	ADJ
inlawrev-29046	741	59	returns	return	NOUN
inlawrev-29046	741	60	for	for	ADP
inlawrev-29046	741	61	these	these	DET
inlawrev-29046	741	62	years	year	NOUN
inlawrev-29046	741	63	and	and	CCONJ
inlawrev-29046	741	64	concluded	conclude	VERB
inlawrev-29046	741	65	that	that	SCONJ
inlawrev-29046	741	66	other	other	ADJ
inlawrev-29046	741	67	out	out	ADP
inlawrev-29046	741	68	-	-	PUNCT
inlawrev-29046	741	69	of	of	ADP
inlawrev-29046	741	70	-	-	PUNCT
inlawrev-29046	741	71	state	state	NOUN
inlawrev-29046	741	72	tax	tax	NOUN
inlawrev-29046	741	73	payments	payment	NOUN
inlawrev-29046	741	74	by	by	ADP
inlawrev-29046	741	75	penn	penn	PROPN
inlawrev-29046	741	76	should	should	AUX
inlawrev-29046	741	77	also	also	ADV
inlawrev-29046	741	78	be	be	AUX
inlawrev-29046	741	79	added	add	VERB
inlawrev-29046	741	80	back	back	ADV
inlawrev-29046	741	81	to	to	ADP
inlawrev-29046	741	82	its	its	PRON
inlawrev-29046	741	83	indiana	indiana	PROPN
inlawrev-29046	741	84	tax	tax	NOUN
inlawrev-29046	741	85	base.307	base.307	NOUN
inlawrev-29046	741	86	this	this	PRON
inlawrev-29046	741	87	resulted	result	VERB
inlawrev-29046	741	88	in	in	ADP
inlawrev-29046	741	89	penn	penn	PROPN
inlawrev-29046	741	90	’s	’s	PART
inlawrev-29046	741	91	owing	owe	VERB
inlawrev-29046	741	92	additional	additional	ADJ
inlawrev-29046	741	93	taxes	taxis	NOUN
inlawrev-29046	741	94	for	for	ADP
inlawrev-29046	741	95	these	these	DET
inlawrev-29046	741	96	years	year	NOUN
inlawrev-29046	741	97	along	along	ADP
inlawrev-29046	741	98	with	with	ADP
inlawrev-29046	741	99	interest	interest	NOUN
inlawrev-29046	741	100	and	and	CCONJ
inlawrev-29046	741	101	penalties.308	penalties.308	PRON
inlawrev-29046	741	102	it	it	PRON
inlawrev-29046	741	103	protested	protest	VERB
inlawrev-29046	741	104	the	the	DET
inlawrev-29046	741	105	additional	additional	ADJ
inlawrev-29046	741	106	tax	tax	NOUN
inlawrev-29046	741	107	assessments	assessment	NOUN
inlawrev-29046	741	108	,	,	PUNCT
inlawrev-29046	741	109	and	and	CCONJ
inlawrev-29046	741	110	after	after	ADP
inlawrev-29046	741	111	an	an	DET
inlawrev-29046	741	112	administrative	administrative	ADJ
inlawrev-29046	741	113	hearing	hearing	NOUN
inlawrev-29046	741	114	,	,	PUNCT
inlawrev-29046	741	115	the	the	DET
inlawrev-29046	741	116	penalties	penalty	NOUN
inlawrev-29046	741	117	were	be	AUX
inlawrev-29046	741	118	dropped	drop	VERB
inlawrev-29046	741	119	,	,	PUNCT
inlawrev-29046	741	120	but	but	CCONJ
inlawrev-29046	741	121	the	the	DET
inlawrev-29046	741	122	department	department	NOUN
inlawrev-29046	741	123	otherwise	otherwise	ADV
inlawrev-29046	741	124	denied	deny	VERB
inlawrev-29046	741	125	the	the	DET
inlawrev-29046	741	126	protest.309	protest.309	NOUN
inlawrev-29046	741	127	after	after	SCONJ
inlawrev-29046	741	128	the	the	DET
inlawrev-29046	741	129	department	department	NOUN
inlawrev-29046	741	130	rejected	reject	VERB
inlawrev-29046	741	131	penn	penn	PROPN
inlawrev-29046	741	132	’s	’s	PART
inlawrev-29046	741	133	rehearing	rehear	VERB
inlawrev-29046	741	134	request	request	NOUN
inlawrev-29046	741	135	,	,	PUNCT
inlawrev-29046	741	136	penn	penn	PROPN
inlawrev-29046	741	137	appealed	appeal	VERB
inlawrev-29046	741	138	to	to	ADP
inlawrev-29046	741	139	the	the	DET
inlawrev-29046	741	140	tax	tax	NOUN
inlawrev-29046	741	141	court	court	NOUN
inlawrev-29046	741	142	,	,	PUNCT
inlawrev-29046	741	143	before	before	ADP
inlawrev-29046	741	144	which	which	PRON
inlawrev-29046	741	145	the	the	DET
inlawrev-29046	741	146	parties	party	NOUN
inlawrev-29046	741	147	filed	file	VERB
inlawrev-29046	741	148	cross	cross	NOUN
inlawrev-29046	741	149	-	-	NOUN
inlawrev-29046	741	150	motions	motion	NOUN
inlawrev-29046	741	151	for	for	ADP
inlawrev-29046	741	152	summary	summary	NOUN
inlawrev-29046	741	153	judgment.310	judgment.310	PROPN
inlawrev-29046	741	154	the	the	DET
inlawrev-29046	741	155	tax	tax	NOUN
inlawrev-29046	741	156	court	court	NOUN
inlawrev-29046	741	157	said	say	VERB
inlawrev-29046	741	158	the	the	DET
inlawrev-29046	741	159	dispute	dispute	NOUN
inlawrev-29046	741	160	before	before	SCONJ
inlawrev-29046	741	161	it	it	PRON
inlawrev-29046	741	162	centered	center	VERB
inlawrev-29046	741	163	on	on	ADP
inlawrev-29046	741	164	whether	whether	SCONJ
inlawrev-29046	741	165	certain	certain	ADJ
inlawrev-29046	741	166	payments	payment	NOUN
inlawrev-29046	741	167	made	make	VERB
inlawrev-29046	741	168	by	by	ADP
inlawrev-29046	741	169	penn	penn	PROPN
inlawrev-29046	741	170	to	to	ADP
inlawrev-29046	741	171	other	other	ADJ
inlawrev-29046	741	172	state	state	NOUN
inlawrev-29046	741	173	governments	government	NOUN
inlawrev-29046	741	174	should	should	AUX
inlawrev-29046	741	175	be	be	AUX
inlawrev-29046	741	176	included	include	VERB
inlawrev-29046	741	177	in	in	ADP
inlawrev-29046	741	178	the	the	DET
inlawrev-29046	741	179	calculation	calculation	NOUN
inlawrev-29046	741	180	of	of	ADP
inlawrev-29046	741	181	its	its	PRON
inlawrev-29046	741	182	indiana	indiana	NOUN
inlawrev-29046	741	183	adjusted	adjust	VERB
inlawrev-29046	741	184	gross	gross	ADJ
inlawrev-29046	741	185	income	income	NOUN
inlawrev-29046	741	186	(	(	PUNCT
inlawrev-29046	741	187	“	"	PUNCT
inlawrev-29046	741	188	agi	agi	NOUN
inlawrev-29046	741	189	”	"	PUNCT
inlawrev-29046	741	190	)	)	PUNCT
inlawrev-29046	741	191	as	as	SCONJ
inlawrev-29046	741	192	mandated	mandate	VERB
inlawrev-29046	741	193	by	by	ADP
inlawrev-29046	741	194	the	the	DET
inlawrev-29046	741	195	statute	statute	NOUN
inlawrev-29046	741	196	defining	define	VERB
inlawrev-29046	741	197	indiana	indiana	PROPN
inlawrev-29046	741	198	agi	agi	PROPN
inlawrev-29046	741	199	—	—	PUNCT
inlawrev-29046	741	200	that	that	ADV
inlawrev-29046	741	201	is	be	AUX
inlawrev-29046	741	202	,	,	PUNCT
inlawrev-29046	741	203	indiana	indiana	PROPN
inlawrev-29046	741	204	code	code	PROPN
inlawrev-29046	741	205	section	section	NOUN
inlawrev-29046	741	206	6	6	NUM
inlawrev-29046	741	207	-	-	SYM
inlawrev-29046	741	208	3	3	NUM
inlawrev-29046	741	209	-	-	PUNCT
inlawrev-29046	741	210	1	1	NUM
inlawrev-29046	741	211	-	-	SYM
inlawrev-29046	741	212	3.5	3.5	NUM
inlawrev-29046	741	213	(	(	PUNCT
inlawrev-29046	741	214	2015).311	2015).311	NUM
inlawrev-29046	741	215	indiana	indiana	PROPN
inlawrev-29046	741	216	agi	agi	PROPN
inlawrev-29046	741	217	for	for	ADP
inlawrev-29046	741	218	businesses	business	NOUN
inlawrev-29046	741	219	such	such	ADJ
inlawrev-29046	741	220	as	as	ADP
inlawrev-29046	741	221	penn	penn	PROPN
inlawrev-29046	741	222	is	be	AUX
inlawrev-29046	741	223	defined	define	VERB
inlawrev-29046	741	224	similarly	similarly	ADV
inlawrev-29046	741	225	to	to	ADP
inlawrev-29046	741	226	federal	federal	ADJ
inlawrev-29046	741	227	taxable	taxable	ADJ
inlawrev-29046	741	228	income	income	NOUN
inlawrev-29046	741	229	per	per	ADP
inlawrev-29046	741	230	section	section	NOUN
inlawrev-29046	741	231	63	63	NUM
inlawrev-29046	741	232	of	of	ADP
inlawrev-29046	741	233	the	the	DET
inlawrev-29046	741	234	internal	internal	ADJ
inlawrev-29046	741	235	revenue	revenue	NOUN
inlawrev-29046	741	236	code	code	NOUN
inlawrev-29046	741	237	(	(	PUNCT
inlawrev-29046	741	238	“	"	PUNCT
inlawrev-29046	741	239	irc	irc	PROPN
inlawrev-29046	741	240	”	"	PUNCT
inlawrev-29046	741	241	)	)	PUNCT
inlawrev-29046	741	242	,	,	PUNCT
inlawrev-29046	741	243	which	which	PRON
inlawrev-29046	741	244	calculates	calculate	VERB
inlawrev-29046	741	245	federal	federal	ADJ
inlawrev-29046	741	246	taxable	taxable	ADJ
inlawrev-29046	741	247	income	income	NOUN
inlawrev-29046	741	248	as	as	ADP
inlawrev-29046	741	249	gross	gross	ADJ
inlawrev-29046	741	250	income	income	NOUN
inlawrev-29046	741	251	minus	minus	CCONJ
inlawrev-29046	741	252	allowable	allowable	ADJ
inlawrev-29046	741	253	deductions.312	deductions.312	PROPN
inlawrev-29046	741	254	a	a	DET
inlawrev-29046	741	255	payment	payment	NOUN
inlawrev-29046	741	256	of	of	ADP
inlawrev-29046	741	257	state	state	NOUN
inlawrev-29046	741	258	income	income	NOUN
inlawrev-29046	741	259	taxes	taxis	NOUN
inlawrev-29046	741	260	qualifies	qualify	VERB
inlawrev-29046	741	261	as	as	ADP
inlawrev-29046	741	262	an	an	DET
inlawrev-29046	741	263	allowable	allowable	ADJ
inlawrev-29046	741	264	federal	federal	ADJ
inlawrev-29046	741	265	deduction.313	deduction.313	PROPN
inlawrev-29046	741	266	pursuant	pursuant	ADJ
inlawrev-29046	741	267	to	to	ADP
inlawrev-29046	741	268	indiana	indiana	PROPN
inlawrev-29046	741	269	code	code	PROPN
inlawrev-29046	741	270	section	section	NOUN
inlawrev-29046	741	271	6	6	NUM
inlawrev-29046	741	272	-	-	SYM
inlawrev-29046	741	273	3	3	NUM
inlawrev-29046	741	274	-	-	PUNCT
inlawrev-29046	741	275	1	1	NUM
inlawrev-29046	741	276	-	-	PUNCT
inlawrev-29046	741	277	3.5(3)(b	3.5(3)(b	NUM
inlawrev-29046	741	278	)	)	PUNCT
inlawrev-29046	741	279	(	(	PUNCT
inlawrev-29046	741	280	2015	2015	NUM
inlawrev-29046	741	281	)	)	PUNCT
inlawrev-29046	741	282	(	(	PUNCT
inlawrev-29046	741	283	the	the	DET
inlawrev-29046	741	284	“	"	PUNCT
inlawrev-29046	741	285	section	section	NOUN
inlawrev-29046	741	286	(	(	PUNCT
inlawrev-29046	741	287	3)(b	3)(b	NUM
inlawrev-29046	741	288	)	)	PUNCT
inlawrev-29046	741	289	add	add	VERB
inlawrev-29046	741	290	-	-	PUNCT
inlawrev-29046	741	291	back	back	NOUN
inlawrev-29046	741	292	provision	provision	NOUN
inlawrev-29046	741	293	”	"	PUNCT
inlawrev-29046	741	294	)	)	PUNCT
inlawrev-29046	741	295	,	,	PUNCT
inlawrev-29046	741	296	a	a	DET
inlawrev-29046	741	297	taxpayer	taxpayer	NOUN
inlawrev-29046	741	298	calculating	calculate	VERB
inlawrev-29046	741	299	its	its	PRON
inlawrev-29046	741	300	indiana	indiana	PROPN
inlawrev-29046	741	301	agi	agi	NOUN
inlawrev-29046	741	302	must	must	AUX
inlawrev-29046	741	303	add	add	VERB
inlawrev-29046	741	304	back	back	ADP
inlawrev-29046	741	305	an	an	DET
inlawrev-29046	741	306	amount	amount	NOUN
inlawrev-29046	741	307	equal	equal	ADJ
inlawrev-29046	741	308	to	to	ADP
inlawrev-29046	741	309	any	any	DET
inlawrev-29046	741	310	deduction	deduction	NOUN
inlawrev-29046	741	311	or	or	CCONJ
inlawrev-29046	741	312	deductions	deduction	NOUN
inlawrev-29046	741	313	allowed	allow	VERB
inlawrev-29046	741	314	by	by	ADP
inlawrev-29046	741	315	irc	irc	PROPN
inlawrev-29046	741	316	section	section	NOUN
inlawrev-29046	741	317	63	63	NUM
inlawrev-29046	741	318	for	for	ADP
inlawrev-29046	741	319	taxes	taxis	NOUN
inlawrev-29046	741	320	paid	pay	VERB
inlawrev-29046	741	321	to	to	ADP
inlawrev-29046	741	322	any	any	DET
inlawrev-29046	741	323	u.s	u.s	PROPN
inlawrev-29046	741	324	.	.	PROPN
inlawrev-29046	741	325	state	state	NOUN
inlawrev-29046	741	326	when	when	SCONJ
inlawrev-29046	741	327	those	those	DET
inlawrev-29046	741	328	taxes	taxis	NOUN
inlawrev-29046	741	329	were	be	AUX
inlawrev-29046	741	330	based	base	VERB
inlawrev-29046	741	331	on	on	ADP
inlawrev-29046	741	332	or	or	CCONJ
inlawrev-29046	741	333	measured	measure	VERB
inlawrev-29046	741	334	by	by	ADP
inlawrev-29046	741	335	income.314	income.314	PROPN
inlawrev-29046	741	336	penn	penn	PROPN
inlawrev-29046	741	337	argued	argue	VERB
inlawrev-29046	741	338	that	that	SCONJ
inlawrev-29046	741	339	the	the	DET
inlawrev-29046	741	340	disputed	dispute	VERB
inlawrev-29046	741	341	payments	payment	NOUN
inlawrev-29046	741	342	were	be	AUX
inlawrev-29046	741	343	for	for	ADP
inlawrev-29046	741	344	“	"	PUNCT
inlawrev-29046	741	345	‘	'	PUNCT
inlawrev-29046	741	346	un	un	ADJ
inlawrev-29046	741	347	-	-	ADJ
inlawrev-29046	741	348	apportioned	apportion	VERB
inlawrev-29046	741	349	excise	excise	NOUN
inlawrev-29046	741	350	taxes	taxis	NOUN
inlawrev-29046	741	351	,	,	PUNCT
inlawrev-29046	741	352	privilege	privilege	NOUN
inlawrev-29046	741	353	fees	fee	NOUN
inlawrev-29046	741	354	,	,	PUNCT
inlawrev-29046	741	355	and	and	CCONJ
inlawrev-29046	741	356	other	other	ADJ
inlawrev-29046	741	357	non	non	ADJ
inlawrev-29046	741	358	-	-	ADJ
inlawrev-29046	741	359	tax	tax	ADJ
inlawrev-29046	741	360	payments	payment	NOUN
inlawrev-29046	741	361	’	'	PUNCT
inlawrev-29046	741	362	that	that	PRON
inlawrev-29046	741	363	are	be	AUX
inlawrev-29046	741	364	not	not	PART
inlawrev-29046	741	365	measured	measure	VERB
inlawrev-29046	741	366	by	by	ADP
inlawrev-29046	741	367	income	income	NOUN
inlawrev-29046	741	368	”	"	PUNCT
inlawrev-29046	741	369	and	and	CCONJ
inlawrev-29046	741	370	,	,	PUNCT
inlawrev-29046	741	371	therefore	therefore	ADV
inlawrev-29046	741	372	,	,	PUNCT
inlawrev-29046	741	373	should	should	AUX
inlawrev-29046	741	374	not	not	PART
inlawrev-29046	741	375	be	be	AUX
inlawrev-29046	741	376	added	add	VERB
inlawrev-29046	741	377	back.315	back.315	PROPN
inlawrev-29046	741	378	accordingly	accordingly	ADV
inlawrev-29046	741	379	,	,	PUNCT
inlawrev-29046	741	380	the	the	DET
inlawrev-29046	741	381	court	court	NOUN
inlawrev-29046	741	382	noted	note	VERB
inlawrev-29046	741	383	that	that	SCONJ
inlawrev-29046	741	384	the	the	DET
inlawrev-29046	741	385	dispute	dispute	NOUN
inlawrev-29046	741	386	turned	turn	VERB
inlawrev-29046	741	387	on	on	ADP
inlawrev-29046	741	388	the	the	DET
inlawrev-29046	741	389	definition	definition	NOUN
inlawrev-29046	741	390	of	of	ADP
inlawrev-29046	741	391	the	the	DET
inlawrev-29046	741	392	phrase	phrase	NOUN
inlawrev-29046	741	393	“	"	PUNCT
inlawrev-29046	741	394	taxes	taxis	NOUN
inlawrev-29046	741	395	based	base	VERB
inlawrev-29046	741	396	on	on	ADP
inlawrev-29046	741	397	or	or	CCONJ
inlawrev-29046	741	398	measured	measure	VERB
inlawrev-29046	741	399	by	by	ADP
inlawrev-29046	741	400	income	income	NOUN
inlawrev-29046	741	401	”	"	PUNCT
inlawrev-29046	741	402	as	as	SCONJ
inlawrev-29046	741	403	established	establish	VERB
inlawrev-29046	741	404	by	by	ADP
inlawrev-29046	741	405	past	past	PROPN
inlawrev-29046	741	406	indiana	indiana	PROPN
inlawrev-29046	741	407	legal	legal	ADJ
inlawrev-29046	741	408	precedents	precedent	NOUN
inlawrev-29046	741	409	and	and	CCONJ
inlawrev-29046	741	410	whether	whether	SCONJ
inlawrev-29046	741	411	the	the	DET
inlawrev-29046	741	412	out	out	NOUN
inlawrev-29046	741	413	-	-	PUNCT
inlawrev-29046	741	414	of	of	ADP
inlawrev-29046	741	415	-	-	PUNCT
inlawrev-29046	741	416	state	state	NOUN
inlawrev-29046	741	417	taxes	taxis	NOUN
inlawrev-29046	741	418	in	in	ADP
inlawrev-29046	741	419	question	question	NOUN
inlawrev-29046	741	420	comported	comport	VERB
inlawrev-29046	741	421	with	with	ADP
inlawrev-29046	741	422	that	that	DET
inlawrev-29046	741	423	definition.316	definition.316	PROPN
inlawrev-29046	741	424	the	the	DET
inlawrev-29046	741	425	tax	tax	NOUN
inlawrev-29046	741	426	court	court	NOUN
inlawrev-29046	741	427	stated	state	VERB
inlawrev-29046	741	428	that	that	SCONJ
inlawrev-29046	741	429	,	,	PUNCT
inlawrev-29046	741	430	in	in	ADP
inlawrev-29046	741	431	1991	1991	NUM
inlawrev-29046	741	432	,	,	PUNCT
inlawrev-29046	741	433	the	the	DET
inlawrev-29046	741	434	indiana	indiana	PROPN
inlawrev-29046	741	435	supreme	supreme	PROPN
inlawrev-29046	741	436	court	court	PROPN
inlawrev-29046	741	437	determined	determine	VERB
inlawrev-29046	741	438	in	in	ADP
inlawrev-29046	741	439	consolidation	consolidation	NOUN
inlawrev-29046	741	440	coal	coal	PROPN
inlawrev-29046	741	441	co.	co.	PROPN
inlawrev-29046	741	442	v.	v.	ADP
inlawrev-29046	741	443	indiana	indiana	PROPN
inlawrev-29046	741	444	department	department	PROPN
inlawrev-29046	741	445	of	of	ADP
inlawrev-29046	741	446	state	state	PROPN
inlawrev-29046	741	447	revenue	revenue	NOUN
inlawrev-29046	741	448	,	,	PUNCT
inlawrev-29046	741	449	that	that	SCONJ
inlawrev-29046	741	450	west	west	PROPN
inlawrev-29046	741	451	virginia	virginia	PROPN
inlawrev-29046	741	452	’s	’s	PART
inlawrev-29046	741	453	business	business	NOUN
inlawrev-29046	741	454	and	and	CCONJ
inlawrev-29046	741	455	occupation	occupation	NOUN
inlawrev-29046	741	456	tax	tax	NOUN
inlawrev-29046	741	457	(	(	PUNCT
inlawrev-29046	741	458	“	"	PUNCT
inlawrev-29046	741	459	b&o	b&o	ADJ
inlawrev-29046	741	460	tax	tax	NOUN
inlawrev-29046	741	461	”	"	PUNCT
inlawrev-29046	741	462	)	)	PUNCT
inlawrev-29046	741	463	was	be	AUX
inlawrev-29046	741	464	effectively	effectively	ADV
inlawrev-29046	741	465	measured	measure	VERB
inlawrev-29046	741	466	by	by	ADP
inlawrev-29046	741	467	income	income	NOUN
inlawrev-29046	741	468	and	and	CCONJ
inlawrev-29046	741	469	thus	thus	ADV
inlawrev-29046	741	470	fell	fall	VERB
inlawrev-29046	741	471	under	under	ADP
inlawrev-29046	741	472	the	the	DET
inlawrev-29046	741	473	section	section	NOUN
inlawrev-29046	741	474	(	(	PUNCT
inlawrev-29046	741	475	3)(b	3)(b	NUM
inlawrev-29046	741	476	)	)	PUNCT
inlawrev-29046	741	477	add	add	VERB
inlawrev-29046	741	478	-	-	PUNCT
inlawrev-29046	741	479	back	back	NOUN
inlawrev-29046	741	480	provision.317	provision.317	NOUN
inlawrev-29046	741	481	a	a	DET
inlawrev-29046	741	482	b&o	b&o	ADJ
inlawrev-29046	741	483	tax	tax	NOUN
inlawrev-29046	741	484	is	be	AUX
inlawrev-29046	741	485	commonly	commonly	ADV
inlawrev-29046	741	486	viewed	view	VERB
inlawrev-29046	741	487	as	as	ADP
inlawrev-29046	741	488	a	a	DET
inlawrev-29046	741	489	gross	gross	ADJ
inlawrev-29046	741	490	receipts	receipt	NOUN
inlawrev-29046	741	491	tax	tax	NOUN
inlawrev-29046	741	492	,	,	PUNCT
inlawrev-29046	741	493	which	which	PRON
inlawrev-29046	741	494	is	be	AUX
inlawrev-29046	741	495	based	base	VERB
inlawrev-29046	741	496	on	on	ADP
inlawrev-29046	741	497	the	the	DET
inlawrev-29046	741	498	value	value	NOUN
inlawrev-29046	741	499	of	of	ADP
inlawrev-29046	741	500	—	—	PUNCT
inlawrev-29046	741	501	—	—	PUNCT
inlawrev-29046	741	502	—	—	PUNCT
inlawrev-29046	741	503	—	—	PUNCT
inlawrev-29046	741	504	—	—	PUNCT
inlawrev-29046	741	505	—	—	PUNCT
inlawrev-29046	741	506	—	—	PUNCT
inlawrev-29046	741	507	—	—	PUNCT
inlawrev-29046	741	508	—	—	PUNCT
inlawrev-29046	741	509	—	—	PUNCT
inlawrev-29046	741	510	—	—	PUNCT
inlawrev-29046	741	511	—	—	PUNCT
inlawrev-29046	741	512	—	—	PUNCT
inlawrev-29046	741	513	—	—	PUNCT
inlawrev-29046	741	514	—	—	PUNCT
inlawrev-29046	741	515	—	—	PUNCT
inlawrev-29046	741	516	—	—	PUNCT
inlawrev-29046	741	517	—	—	PUNCT
inlawrev-29046	741	518	—	—	PUNCT
inlawrev-29046	741	519	—	—	PUNCT
inlawrev-29046	741	520	—	—	PUNCT
inlawrev-29046	741	521	—	—	PUNCT
inlawrev-29046	741	522	—	—	PUNCT
inlawrev-29046	741	523	—	—	PUNCT
inlawrev-29046	741	524	—	—	PUNCT
inlawrev-29046	741	525	—	—	PUNCT
inlawrev-29046	741	526	—	—	PUNCT
inlawrev-29046	741	527	—	—	PUNCT
inlawrev-29046	741	528	—	—	PUNCT
inlawrev-29046	741	529	306	306	NUM
inlawrev-29046	741	530	.	.	PUNCT
inlawrev-29046	742	1	i	i	PRON
inlawrev-29046	742	2	d.	d.	PROPN
inlawrev-29046	742	3	at	at	ADP
inlawrev-29046	742	4	391	391	NUM
inlawrev-29046	742	5	.	.	PUNCT
inlawrev-29046	743	1	307	307	NUM
inlawrev-29046	743	2	.	.	PUNCT
inlawrev-29046	744	1	i	i	PRON
inlawrev-29046	744	2	d.	d.	PROPN
inlawrev-29046	744	3	308	308	NUM
inlawrev-29046	744	4	.	.	PUNCT
inlawrev-29046	745	1	i	i	PRON
inlawrev-29046	745	2	d.	d.	PROPN
inlawrev-29046	745	3	309	309	NUM
inlawrev-29046	745	4	.	.	PUNCT
inlawrev-29046	746	1	i	i	PRON
inlawrev-29046	746	2	d.	d.	PROPN
inlawrev-29046	746	3	310	310	NUM
inlawrev-29046	746	4	.	.	PUNCT
inlawrev-29046	747	1	i	i	PRON
inlawrev-29046	747	2	d.	d.	PROPN
inlawrev-29046	747	3	311	311	NUM
inlawrev-29046	747	4	.	.	PUNCT
inlawrev-29046	748	1	i	i	PRON
inlawrev-29046	748	2	d.	d.	PROPN
inlawrev-29046	748	3	312	312	NUM
inlawrev-29046	748	4	.	.	PUNCT
inlawrev-29046	749	1	i	i	PRON
inlawrev-29046	749	2	d.	d.	PROPN
inlawrev-29046	749	3	at	at	ADP
inlawrev-29046	749	4	392	392	NUM
inlawrev-29046	749	5	(	(	PUNCT
inlawrev-29046	749	6	citing	cite	VERB
inlawrev-29046	749	7	ind	ind	NOUN
inlawrev-29046	749	8	.	.	PUNCT
inlawrev-29046	750	1	code	code	PROPN
inlawrev-29046	750	2	§	§	PROPN
inlawrev-29046	750	3	6	6	NUM
inlawrev-29046	750	4	-	-	SYM
inlawrev-29046	750	5	3	3	NUM
inlawrev-29046	750	6	-	-	PUNCT
inlawrev-29046	750	7	1	1	NUM
inlawrev-29046	750	8	-	-	NUM
inlawrev-29046	750	9	3.5(b	3.5(b	NUM
inlawrev-29046	750	10	)	)	PUNCT
inlawrev-29046	750	11	(	(	PUNCT
inlawrev-29046	750	12	2015	2015	NUM
inlawrev-29046	750	13	)	)	PUNCT
inlawrev-29046	750	14	.	.	PUNCT
inlawrev-29046	751	1	313	313	NUM
inlawrev-29046	751	2	.	.	PUNCT
inlawrev-29046	752	1	i	i	PRON
inlawrev-29046	752	2	d.	d.	PROPN
inlawrev-29046	752	3	(	(	PUNCT
inlawrev-29046	752	4	citing	cite	VERB
inlawrev-29046	752	5	irc	irc	ADV
inlawrev-29046	752	6	§	§	PROPN
inlawrev-29046	752	7	164	164	NUM
inlawrev-29046	752	8	(	(	PUNCT
inlawrev-29046	752	9	2014	2014	NUM
inlawrev-29046	752	10	)	)	PUNCT
inlawrev-29046	752	11	)	)	PUNCT
inlawrev-29046	752	12	.	.	PUNCT
inlawrev-29046	753	1	314	314	X
inlawrev-29046	753	2	.	.	PUNCT
inlawrev-29046	754	1	i	i	PRON
inlawrev-29046	754	2	d.	d.	PROPN
inlawrev-29046	754	3	(	(	PUNCT
inlawrev-29046	754	4	citing	cite	VERB
inlawrev-29046	754	5	i.c	i.c	PROPN
inlawrev-29046	754	6	.	.	PUNCT
inlawrev-29046	755	1	§	§	PROPN
inlawrev-29046	755	2	6	6	NUM
inlawrev-29046	755	3	-	-	SYM
inlawrev-29046	755	4	3	3	NUM
inlawrev-29046	755	5	-	-	PUNCT
inlawrev-29046	755	6	1	1	NUM
inlawrev-29046	755	7	-	-	PUNCT
inlawrev-29046	755	8	3.5(b)(3	3.5(b)(3	NOUN
inlawrev-29046	755	9	)	)	PUNCT
inlawrev-29046	755	10	.	.	PUNCT
inlawrev-29046	756	1	315	315	NUM
inlawrev-29046	756	2	.	.	PUNCT
inlawrev-29046	757	1	i	i	PRON
inlawrev-29046	757	2	d.	d.	PROPN
inlawrev-29046	757	3	316	316	NUM
inlawrev-29046	757	4	.	.	PUNCT
inlawrev-29046	758	1	i	i	PRON
inlawrev-29046	758	2	d.	d.	PROPN
inlawrev-29046	758	3	317	317	NUM
inlawrev-29046	758	4	.	.	PUNCT
inlawrev-29046	759	1	i	i	PRON
inlawrev-29046	759	2	d.	d.	PROPN
inlawrev-29046	759	3	(	(	PUNCT
inlawrev-29046	759	4	discussing	discuss	VERB
inlawrev-29046	759	5	consolidation	consolidation	NOUN
inlawrev-29046	759	6	coal	coal	PROPN
inlawrev-29046	759	7	co.	co.	PROPN
inlawrev-29046	759	8	,	,	PUNCT
inlawrev-29046	759	9	583	583	NUM
inlawrev-29046	759	10	n.e.2d	n.e.2d	NOUN
inlawrev-29046	759	11	1199	1199	NUM
inlawrev-29046	759	12	(	(	PUNCT
inlawrev-29046	759	13	ind	ind	NOUN
inlawrev-29046	759	14	.	.	PROPN
inlawrev-29046	759	15	1991	1991	NUM
inlawrev-29046	759	16	)	)	PUNCT
inlawrev-29046	759	17	)	)	PUNCT
inlawrev-29046	759	18	.	.	PUNCT
inlawrev-29046	760	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	761	1	277405831_inlr-58-4_text.indd	277405831_inlr-58-4_text.indd	NUM
inlawrev-29046	761	2	277	277	NUM
inlawrev-29046	761	3	5/13/25	5/13/25	NUM
inlawrev-29046	761	4	4:51	4:51	NUM
inlawrev-29046	761	5	 	 	SPACE
inlawrev-29046	761	6	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	761	7	4:51	4:51	NUM
inlawrev-29046	761	8	 	 	SPACE
inlawrev-29046	761	9	pm	pm	NOUN
inlawrev-29046	761	10	indiana	indiana	PROPN
inlawrev-29046	761	11	law	law	PROPN
inlawrev-29046	761	12	review	review	NOUN
inlawrev-29046	761	13	[	[	X
inlawrev-29046	761	14	vol	vol	NOUN
inlawrev-29046	761	15	.	.	PUNCT
inlawrev-29046	762	1	58:923	58:923	NUM
inlawrev-29046	762	2	954	954	NUM
inlawrev-29046	762	3	products	product	NOUN
inlawrev-29046	762	4	,	,	PUNCT
inlawrev-29046	762	5	gross	gross	ADJ
inlawrev-29046	762	6	sale	sale	NOUN
inlawrev-29046	762	7	receipts	receipt	NOUN
inlawrev-29046	762	8	,	,	PUNCT
inlawrev-29046	762	9	and	and	CCONJ
inlawrev-29046	762	10	gross	gross	ADJ
inlawrev-29046	762	11	income	income	NOUN
inlawrev-29046	762	12	rather	rather	ADV
inlawrev-29046	762	13	than	than	ADP
inlawrev-29046	762	14	net	net	ADJ
inlawrev-29046	762	15	income	income	NOUN
inlawrev-29046	762	16	determined	determine	VERB
inlawrev-29046	762	17	after	after	ADP
inlawrev-29046	762	18	the	the	DET
inlawrev-29046	762	19	application	application	NOUN
inlawrev-29046	762	20	of	of	ADP
inlawrev-29046	762	21	tax	tax	NOUN
inlawrev-29046	762	22	deductions	deduction	NOUN
inlawrev-29046	762	23	,	,	PUNCT
inlawrev-29046	762	24	exemptions	exemption	NOUN
inlawrev-29046	762	25	,	,	PUNCT
inlawrev-29046	762	26	and	and	CCONJ
inlawrev-29046	762	27	credits.318	credits.318	VERB
inlawrev-29046	762	28	the	the	DET
inlawrev-29046	762	29	supreme	supreme	PROPN
inlawrev-29046	762	30	court	court	PROPN
inlawrev-29046	762	31	premised	premise	VERB
inlawrev-29046	762	32	its	its	PRON
inlawrev-29046	762	33	determination	determination	NOUN
inlawrev-29046	762	34	on	on	ADP
inlawrev-29046	762	35	its	its	PRON
inlawrev-29046	762	36	conclusion	conclusion	NOUN
inlawrev-29046	762	37	that	that	SCONJ
inlawrev-29046	762	38	,	,	PUNCT
inlawrev-29046	762	39	though	though	SCONJ
inlawrev-29046	762	40	the	the	DET
inlawrev-29046	762	41	b&o	b&o	PROPN
inlawrev-29046	762	42	tax	tax	NOUN
inlawrev-29046	762	43	taxed	tax	VERB
inlawrev-29046	762	44	the	the	DET
inlawrev-29046	762	45	privilege	privilege	NOUN
inlawrev-29046	762	46	of	of	ADP
inlawrev-29046	762	47	doing	do	VERB
inlawrev-29046	762	48	business	business	NOUN
inlawrev-29046	762	49	in	in	ADP
inlawrev-29046	762	50	west	west	PROPN
inlawrev-29046	762	51	virginia	virginia	PROPN
inlawrev-29046	762	52	,	,	PUNCT
inlawrev-29046	762	53	the	the	DET
inlawrev-29046	762	54	state	state	NOUN
inlawrev-29046	762	55	calculated	calculate	VERB
inlawrev-29046	762	56	the	the	DET
inlawrev-29046	762	57	tax	tax	NOUN
inlawrev-29046	762	58	using	use	VERB
inlawrev-29046	762	59	gross	gross	ADJ
inlawrev-29046	762	60	proceeds	proceed	NOUN
inlawrev-29046	762	61	of	of	ADP
inlawrev-29046	762	62	sales	sale	NOUN
inlawrev-29046	762	63	derived	derive	VERB
inlawrev-29046	762	64	from	from	ADP
inlawrev-29046	762	65	tangible	tangible	ADJ
inlawrev-29046	762	66	property	property	NOUN
inlawrev-29046	762	67	rather	rather	ADV
inlawrev-29046	762	68	than	than	ADP
inlawrev-29046	762	69	the	the	DET
inlawrev-29046	762	70	value	value	NOUN
inlawrev-29046	762	71	of	of	ADP
inlawrev-29046	762	72	property	property	NOUN
inlawrev-29046	762	73	held.319	held.319	PRON
inlawrev-29046	762	74	the	the	DET
inlawrev-29046	762	75	supreme	supreme	PROPN
inlawrev-29046	762	76	court	court	PROPN
inlawrev-29046	762	77	also	also	ADV
inlawrev-29046	762	78	concluded	conclude	VERB
inlawrev-29046	762	79	that	that	SCONJ
inlawrev-29046	762	80	the	the	DET
inlawrev-29046	762	81	indiana	indiana	PROPN
inlawrev-29046	762	82	general	general	PROPN
inlawrev-29046	762	83	assembly	assembly	PROPN
inlawrev-29046	762	84	used	use	VERB
inlawrev-29046	762	85	the	the	DET
inlawrev-29046	762	86	phrase	phrase	NOUN
inlawrev-29046	762	87	“	"	PUNCT
inlawrev-29046	762	88	based	base	VERB
inlawrev-29046	762	89	on	on	ADP
inlawrev-29046	762	90	or	or	CCONJ
inlawrev-29046	762	91	measured	measure	VERB
inlawrev-29046	762	92	by	by	ADP
inlawrev-29046	762	93	income	income	NOUN
inlawrev-29046	762	94	”	"	PUNCT
inlawrev-29046	762	95	to	to	PART
inlawrev-29046	762	96	denote	denote	VERB
inlawrev-29046	762	97	a	a	DET
inlawrev-29046	762	98	broader	broad	ADJ
inlawrev-29046	762	99	inquiry	inquiry	NOUN
inlawrev-29046	762	100	than	than	SCONJ
inlawrev-29046	762	101	would	would	AUX
inlawrev-29046	762	102	be	be	AUX
inlawrev-29046	762	103	appropriate	appropriate	ADJ
inlawrev-29046	762	104	if	if	SCONJ
inlawrev-29046	762	105	the	the	DET
inlawrev-29046	762	106	legislature	legislature	NOUN
inlawrev-29046	762	107	had	have	AUX
inlawrev-29046	762	108	merely	merely	ADV
inlawrev-29046	762	109	used	use	VERB
inlawrev-29046	762	110	the	the	DET
inlawrev-29046	762	111	phrase	phrase	NOUN
inlawrev-29046	762	112	“	"	PUNCT
inlawrev-29046	762	113	taxes	taxis	NOUN
inlawrev-29046	762	114	on	on	ADP
inlawrev-29046	762	115	income	income	NOUN
inlawrev-29046	762	116	”	"	PUNCT
inlawrev-29046	762	117	in	in	ADP
inlawrev-29046	762	118	the	the	DET
inlawrev-29046	762	119	section	section	NOUN
inlawrev-29046	762	120	(	(	PUNCT
inlawrev-29046	762	121	3)(b	3)(b	NUM
inlawrev-29046	762	122	)	)	PUNCT
inlawrev-29046	762	123	add	add	VERB
inlawrev-29046	762	124	-	-	PUNCT
inlawrev-29046	762	125	back	back	NOUN
inlawrev-29046	762	126	provision.320	provision.320	ADP
inlawrev-29046	762	127	the	the	DET
inlawrev-29046	762	128	tax	tax	NOUN
inlawrev-29046	762	129	court	court	NOUN
inlawrev-29046	762	130	also	also	ADV
inlawrev-29046	762	131	noted	note	VERB
inlawrev-29046	762	132	that	that	SCONJ
inlawrev-29046	762	133	it	it	PRON
inlawrev-29046	762	134	had	have	AUX
inlawrev-29046	762	135	previously	previously	ADV
inlawrev-29046	762	136	determined	determine	VERB
inlawrev-29046	762	137	that	that	SCONJ
inlawrev-29046	762	138	indiana	indiana	PROPN
inlawrev-29046	762	139	’s	’s	PROPN
inlawrev-29046	762	140	riverboat	riverboat	PROPN
inlawrev-29046	762	141	wagering	wager	VERB
inlawrev-29046	762	142	tax	tax	NOUN
inlawrev-29046	762	143	was	be	AUX
inlawrev-29046	762	144	subject	subject	ADJ
inlawrev-29046	762	145	to	to	ADP
inlawrev-29046	762	146	the	the	DET
inlawrev-29046	762	147	section	section	NOUN
inlawrev-29046	762	148	(	(	PUNCT
inlawrev-29046	762	149	3)(b	3)(b	NUM
inlawrev-29046	762	150	)	)	PUNCT
inlawrev-29046	762	151	add	add	VERB
inlawrev-29046	762	152	-	-	PUNCT
inlawrev-29046	762	153	back	back	NOUN
inlawrev-29046	762	154	provision	provision	NOUN
inlawrev-29046	762	155	because	because	SCONJ
inlawrev-29046	762	156	the	the	DET
inlawrev-29046	762	157	tax	tax	NOUN
inlawrev-29046	762	158	was	be	AUX
inlawrev-29046	762	159	measured	measure	VERB
inlawrev-29046	762	160	by	by	ADP
inlawrev-29046	762	161	adjusted	adjust	VERB
inlawrev-29046	762	162	gross	gross	ADJ
inlawrev-29046	762	163	receipts	receipt	NOUN
inlawrev-29046	762	164	received	receive	VERB
inlawrev-29046	762	165	from	from	ADP
inlawrev-29046	762	166	gaming	game	VERB
inlawrev-29046	762	167	operations	operation	NOUN
inlawrev-29046	762	168	—	—	PUNCT
inlawrev-29046	762	169	that	that	ADV
inlawrev-29046	762	170	is	is	ADV
inlawrev-29046	762	171	,	,	PUNCT
inlawrev-29046	762	172	income	income	NOUN
inlawrev-29046	762	173	—	—	PUNCT
inlawrev-29046	762	174	even	even	ADV
inlawrev-29046	762	175	though	though	SCONJ
inlawrev-29046	762	176	the	the	DET
inlawrev-29046	762	177	tax	tax	NOUN
inlawrev-29046	762	178	was	be	AUX
inlawrev-29046	762	179	an	an	DET
inlawrev-29046	762	180	excise	excise	NOUN
inlawrev-29046	762	181	tax.321	tax.321	NOUN
inlawrev-29046	762	182	the	the	DET
inlawrev-29046	762	183	tax	tax	NOUN
inlawrev-29046	762	184	court	court	NOUN
inlawrev-29046	762	185	also	also	ADV
inlawrev-29046	762	186	noted	note	VERB
inlawrev-29046	762	187	that	that	SCONJ
inlawrev-29046	762	188	it	it	PRON
inlawrev-29046	762	189	had	have	AUX
inlawrev-29046	762	190	previously	previously	ADV
inlawrev-29046	762	191	reached	reach	VERB
inlawrev-29046	762	192	an	an	DET
inlawrev-29046	762	193	opposite	opposite	ADJ
inlawrev-29046	762	194	determination	determination	NOUN
inlawrev-29046	762	195	in	in	ADP
inlawrev-29046	762	196	first	first	ADJ
inlawrev-29046	762	197	chicago	chicago	PROPN
inlawrev-29046	762	198	nbd	nbd	PROPN
inlawrev-29046	762	199	corp	corp	PROPN
inlawrev-29046	762	200	.	.	PROPN
inlawrev-29046	763	1	v.	v.	ADP
inlawrev-29046	763	2	department	department	PROPN
inlawrev-29046	763	3	of	of	ADP
inlawrev-29046	763	4	state	state	PROPN
inlawrev-29046	763	5	revenue.322	revenue.322	PROPN
inlawrev-29046	763	6	there	there	ADV
inlawrev-29046	763	7	,	,	PUNCT
inlawrev-29046	763	8	the	the	DET
inlawrev-29046	763	9	court	court	NOUN
inlawrev-29046	763	10	found	find	VERB
inlawrev-29046	763	11	that	that	SCONJ
inlawrev-29046	763	12	that	that	DET
inlawrev-29046	763	13	michigan	michigan	PROPN
inlawrev-29046	763	14	’s	’s	PART
inlawrev-29046	763	15	single	single	ADJ
inlawrev-29046	763	16	business	business	NOUN
inlawrev-29046	763	17	tax	tax	NOUN
inlawrev-29046	763	18	,	,	PUNCT
inlawrev-29046	763	19	a	a	DET
inlawrev-29046	763	20	value	value	NOUN
inlawrev-29046	763	21	-	-	PUNCT
inlawrev-29046	763	22	added	add	VERB
inlawrev-29046	763	23	tax	tax	NOUN
inlawrev-29046	763	24	,	,	PUNCT
inlawrev-29046	763	25	was	be	AUX
inlawrev-29046	763	26	not	not	PART
inlawrev-29046	763	27	based	base	VERB
inlawrev-29046	763	28	on	on	ADP
inlawrev-29046	763	29	income	income	NOUN
inlawrev-29046	763	30	because	because	SCONJ
inlawrev-29046	763	31	it	it	PRON
inlawrev-29046	763	32	measured	measure	VERB
inlawrev-29046	763	33	the	the	DET
inlawrev-29046	763	34	value	value	NOUN
inlawrev-29046	763	35	the	the	DET
inlawrev-29046	763	36	production	production	NOUN
inlawrev-29046	763	37	process	process	NOUN
inlawrev-29046	763	38	added	add	VERB
inlawrev-29046	763	39	to	to	ADP
inlawrev-29046	763	40	a	a	DET
inlawrev-29046	763	41	product	product	NOUN
inlawrev-29046	763	42	,	,	PUNCT
inlawrev-29046	763	43	not	not	PART
inlawrev-29046	763	44	income	income	NOUN
inlawrev-29046	763	45	derived	derive	VERB
inlawrev-29046	763	46	from	from	ADP
inlawrev-29046	763	47	the	the	DET
inlawrev-29046	763	48	product	product	NOUN
inlawrev-29046	763	49	’s	’s	PART
inlawrev-29046	763	50	sale.323	sale.323	NOUN
inlawrev-29046	763	51	the	the	DET
inlawrev-29046	763	52	tax	tax	NOUN
inlawrev-29046	763	53	court	court	NOUN
inlawrev-29046	763	54	said	say	VERB
inlawrev-29046	763	55	that	that	SCONJ
inlawrev-29046	763	56	its	its	PRON
inlawrev-29046	763	57	analysis	analysis	NOUN
inlawrev-29046	763	58	of	of	ADP
inlawrev-29046	763	59	penn	penn	PROPN
inlawrev-29046	763	60	’s	’s	PART
inlawrev-29046	763	61	payments	payment	NOUN
inlawrev-29046	763	62	to	to	ADP
inlawrev-29046	763	63	ten	ten	NUM
inlawrev-29046	763	64	states	state	NOUN
inlawrev-29046	763	65	involved	involve	VERB
inlawrev-29046	763	66	a	a	DET
inlawrev-29046	763	67	variety	variety	NOUN
inlawrev-29046	763	68	of	of	ADP
inlawrev-29046	763	69	taxes	taxis	NOUN
inlawrev-29046	763	70	,	,	PUNCT
inlawrev-29046	763	71	many	many	ADJ
inlawrev-29046	763	72	styled	style	VERB
inlawrev-29046	763	73	as	as	ADP
inlawrev-29046	763	74	fees	fee	NOUN
inlawrev-29046	763	75	or	or	CCONJ
inlawrev-29046	763	76	based	base	VERB
inlawrev-29046	763	77	on	on	ADP
inlawrev-29046	763	78	gaming	gaming	NOUN
inlawrev-29046	763	79	revenues	revenue	NOUN
inlawrev-29046	763	80	,	,	PUNCT
inlawrev-29046	763	81	akin	akin	ADJ
inlawrev-29046	763	82	to	to	ADP
inlawrev-29046	763	83	the	the	DET
inlawrev-29046	763	84	privilege	privilege	NOUN
inlawrev-29046	763	85	tax	tax	NOUN
inlawrev-29046	763	86	discussed	discuss	VERB
inlawrev-29046	763	87	in	in	ADP
inlawrev-29046	763	88	the	the	DET
inlawrev-29046	763	89	indiana	indiana	PROPN
inlawrev-29046	763	90	supreme	supreme	PROPN
inlawrev-29046	763	91	court	court	PROPN
inlawrev-29046	763	92	’s	’s	PART
inlawrev-29046	763	93	case	case	NOUN
inlawrev-29046	763	94	consolidation	consolidation	NOUN
inlawrev-29046	763	95	coal	coal	NOUN
inlawrev-29046	763	96	co.324	co.324	PROPN
inlawrev-29046	763	97	thus	thus	ADV
inlawrev-29046	763	98	,	,	PUNCT
inlawrev-29046	763	99	the	the	DET
inlawrev-29046	763	100	nature	nature	NOUN
inlawrev-29046	763	101	of	of	ADP
inlawrev-29046	763	102	the	the	DET
inlawrev-29046	763	103	out	out	NOUN
inlawrev-29046	763	104	-	-	PUNCT
inlawrev-29046	763	105	of	of	ADP
inlawrev-29046	763	106	-	-	PUNCT
inlawrev-29046	763	107	state	state	NOUN
inlawrev-29046	763	108	taxes	taxis	NOUN
inlawrev-29046	763	109	penn	penn	PROPN
inlawrev-29046	763	110	paid	pay	VERB
inlawrev-29046	763	111	would	would	AUX
inlawrev-29046	763	112	ultimately	ultimately	ADV
inlawrev-29046	763	113	determine	determine	VERB
inlawrev-29046	763	114	whether	whether	SCONJ
inlawrev-29046	763	115	they	they	PRON
inlawrev-29046	763	116	would	would	AUX
inlawrev-29046	763	117	be	be	AUX
inlawrev-29046	763	118	included	include	VERB
inlawrev-29046	763	119	in	in	ADP
inlawrev-29046	763	120	indiana	indiana	PROPN
inlawrev-29046	763	121	’s	’s	PART
inlawrev-29046	763	122	agi	agi	PROPN
inlawrev-29046	763	123	under	under	ADP
inlawrev-29046	763	124	the	the	DET
inlawrev-29046	763	125	section	section	NOUN
inlawrev-29046	763	126	(	(	PUNCT
inlawrev-29046	763	127	3)(b	3)(b	NUM
inlawrev-29046	763	128	)	)	PUNCT
inlawrev-29046	763	129	add	add	VERB
inlawrev-29046	763	130	-	-	PUNCT
inlawrev-29046	763	131	back	back	NOUN
inlawrev-29046	763	132	provision.325	provision.325	PROPN
inlawrev-29046	763	133	the	the	DET
inlawrev-29046	763	134	tax	tax	NOUN
inlawrev-29046	763	135	court	court	NOUN
inlawrev-29046	763	136	analyzed	analyze	VERB
inlawrev-29046	763	137	the	the	DET
inlawrev-29046	763	138	nature	nature	NOUN
inlawrev-29046	763	139	of	of	ADP
inlawrev-29046	763	140	these	these	DET
inlawrev-29046	763	141	taxes	taxis	NOUN
inlawrev-29046	763	142	,	,	PUNCT
inlawrev-29046	763	143	which	which	PRON
inlawrev-29046	763	144	involved	involve	VERB
inlawrev-29046	763	145	considering	consider	VERB
inlawrev-29046	763	146	taxes	taxis	NOUN
inlawrev-29046	763	147	imposed	impose	VERB
inlawrev-29046	763	148	by	by	ADP
inlawrev-29046	763	149	illinois	illinois	PROPN
inlawrev-29046	763	150	,	,	PUNCT
inlawrev-29046	763	151	maine	maine	PROPN
inlawrev-29046	763	152	,	,	PUNCT
inlawrev-29046	763	153	massachusetts	massachusetts	PROPN
inlawrev-29046	763	154	,	,	PUNCT
inlawrev-29046	763	155	mississippi	mississippi	PROPN
inlawrev-29046	763	156	,	,	PUNCT
inlawrev-29046	763	157	missouri	missouri	PROPN
inlawrev-29046	763	158	,	,	PUNCT
inlawrev-29046	763	159	nevada	nevada	PROPN
inlawrev-29046	763	160	,	,	PUNCT
inlawrev-29046	763	161	new	new	PROPN
inlawrev-29046	763	162	mexico	mexico	PROPN
inlawrev-29046	763	163	,	,	PUNCT
inlawrev-29046	763	164	ohio	ohio	PROPN
inlawrev-29046	763	165	,	,	PUNCT
inlawrev-29046	763	166	pennsylvania	pennsylvania	PROPN
inlawrev-29046	763	167	,	,	PUNCT
inlawrev-29046	763	168	and	and	CCONJ
inlawrev-29046	763	169	west	west	NOUN
inlawrev-29046	763	170	virginia.326	virginia.326	NOUN
inlawrev-29046	763	171	the	the	DET
inlawrev-29046	763	172	court	court	NOUN
inlawrev-29046	763	173	concluded	conclude	VERB
inlawrev-29046	763	174	that	that	SCONJ
inlawrev-29046	763	175	these	these	DET
inlawrev-29046	763	176	out	out	ADP
inlawrev-29046	763	177	-	-	PUNCT
inlawrev-29046	763	178	of	of	ADP
inlawrev-29046	763	179	-	-	PUNCT
inlawrev-29046	763	180	state	state	NOUN
inlawrev-29046	763	181	taxes	taxis	NOUN
inlawrev-29046	763	182	imposed	impose	VERB
inlawrev-29046	763	183	on	on	ADP
inlawrev-29046	763	184	penn	penn	PROPN
inlawrev-29046	763	185	included	include	VERB
inlawrev-29046	763	186	taxes	taxis	NOUN
inlawrev-29046	763	187	on	on	ADP
inlawrev-29046	763	188	gross	gross	ADJ
inlawrev-29046	763	189	receipts	receipt	NOUN
inlawrev-29046	763	190	from	from	ADP
inlawrev-29046	763	191	gaming	gaming	NOUN
inlawrev-29046	763	192	activities	activity	NOUN
inlawrev-29046	763	193	,	,	PUNCT
inlawrev-29046	763	194	licensing	licensing	NOUN
inlawrev-29046	763	195	fees	fee	NOUN
inlawrev-29046	763	196	calculated	calculate	VERB
inlawrev-29046	763	197	from	from	ADP
inlawrev-29046	763	198	gaming	game	VERB
inlawrev-29046	763	199	income	income	NOUN
inlawrev-29046	763	200	,	,	PUNCT
inlawrev-29046	763	201	and	and	CCONJ
inlawrev-29046	763	202	other	other	ADJ
inlawrev-29046	763	203	similar	similar	ADJ
inlawrev-29046	763	204	charges	charge	NOUN
inlawrev-29046	763	205	that	that	PRON
inlawrev-29046	763	206	suggested	suggest	VERB
inlawrev-29046	763	207	a	a	DET
inlawrev-29046	763	208	closer	close	ADJ
inlawrev-29046	763	209	alignment	alignment	NOUN
inlawrev-29046	763	210	with	with	ADP
inlawrev-29046	763	211	income	income	NOUN
inlawrev-29046	763	212	-	-	PUNCT
inlawrev-29046	763	213	based	base	VERB
inlawrev-29046	763	214	taxation	taxation	NOUN
inlawrev-29046	763	215	addressed	address	VERB
inlawrev-29046	763	216	in	in	ADP
inlawrev-29046	763	217	the	the	DET
inlawrev-29046	763	218	indiana	indiana	PROPN
inlawrev-29046	763	219	supreme	supreme	PROPN
inlawrev-29046	763	220	court	court	PROPN
inlawrev-29046	763	221	’s	’s	PART
inlawrev-29046	763	222	consolidation	consolidation	PROPN
inlawrev-29046	763	223	coal	coal	PROPN
inlawrev-29046	763	224	co.	co.	PROPN
inlawrev-29046	763	225	case	case	NOUN
inlawrev-29046	763	226	than	than	ADP
inlawrev-29046	763	227	with	with	ADP
inlawrev-29046	763	228	the	the	DET
inlawrev-29046	763	229	valueadded	valueadde	VERB
inlawrev-29046	763	230	measurements	measurement	NOUN
inlawrev-29046	763	231	at	at	ADP
inlawrev-29046	763	232	issue	issue	NOUN
inlawrev-29046	763	233	in	in	ADP
inlawrev-29046	763	234	the	the	DET
inlawrev-29046	763	235	tax	tax	NOUN
inlawrev-29046	763	236	court	court	NOUN
inlawrev-29046	763	237	’s	’s	PART
inlawrev-29046	763	238	first	first	ADJ
inlawrev-29046	763	239	chicago	chicago	PROPN
inlawrev-29046	763	240	nbd	nbd	PROPN
inlawrev-29046	763	241	corp	corp	PROPN
inlawrev-29046	763	242	.	.	PROPN
inlawrev-29046	763	243	—	—	PUNCT
inlawrev-29046	763	244	—	—	PUNCT
inlawrev-29046	763	245	—	—	PUNCT
inlawrev-29046	763	246	—	—	PUNCT
inlawrev-29046	763	247	—	—	PUNCT
inlawrev-29046	763	248	—	—	PUNCT
inlawrev-29046	763	249	—	—	PUNCT
inlawrev-29046	763	250	—	—	PUNCT
inlawrev-29046	763	251	—	—	PUNCT
inlawrev-29046	763	252	—	—	PUNCT
inlawrev-29046	763	253	—	—	PUNCT
inlawrev-29046	763	254	—	—	PUNCT
inlawrev-29046	763	255	—	—	PUNCT
inlawrev-29046	763	256	—	—	PUNCT
inlawrev-29046	763	257	—	—	PUNCT
inlawrev-29046	763	258	—	—	PUNCT
inlawrev-29046	763	259	—	—	PUNCT
inlawrev-29046	763	260	—	—	PUNCT
inlawrev-29046	763	261	—	—	PUNCT
inlawrev-29046	763	262	—	—	PUNCT
inlawrev-29046	763	263	—	—	PUNCT
inlawrev-29046	763	264	—	—	PUNCT
inlawrev-29046	763	265	—	—	PUNCT
inlawrev-29046	763	266	—	—	PUNCT
inlawrev-29046	763	267	—	—	PUNCT
inlawrev-29046	763	268	—	—	PUNCT
inlawrev-29046	763	269	—	—	PUNCT
inlawrev-29046	763	270	—	—	PUNCT
inlawrev-29046	763	271	—	—	PUNCT
inlawrev-29046	763	272	318	318	X
inlawrev-29046	763	273	.	.	PUNCT
inlawrev-29046	764	1	see	see	VERB
inlawrev-29046	764	2	,	,	PUNCT
inlawrev-29046	764	3	e.g.	e.g.	ADV
inlawrev-29046	764	4	,	,	PUNCT
inlawrev-29046	764	5	bruce	bruce	PROPN
inlawrev-29046	764	6	m.	m.	PROPN
inlawrev-29046	764	7	nelson	nelson	PROPN
inlawrev-29046	764	8	&	&	CCONJ
inlawrev-29046	764	9	john	john	PROPN
inlawrev-29046	764	10	c.	c.	PROPN
inlawrev-29046	764	11	healy	healy	PROPN
inlawrev-29046	764	12	,	,	PUNCT
inlawrev-29046	764	13	sales	sale	NOUN
inlawrev-29046	764	14	and	and	CCONJ
inlawrev-29046	764	15	use	use	VERB
inlawrev-29046	764	16	tax	tax	NOUN
inlawrev-29046	764	17	answer	answer	NOUN
inlawrev-29046	764	18	book	book	NOUN
inlawrev-29046	764	19	q22:1	q22:1	X
inlawrev-29046	764	20	(	(	PUNCT
inlawrev-29046	764	21	2020	2020	NUM
inlawrev-29046	764	22	)	)	PUNCT
inlawrev-29046	764	23	(	(	PUNCT
inlawrev-29046	764	24	explaining	explain	VERB
inlawrev-29046	764	25	in	in	ADP
inlawrev-29046	764	26	detail	detail	NOUN
inlawrev-29046	764	27	gross	gross	ADJ
inlawrev-29046	764	28	receipt	receipt	NOUN
inlawrev-29046	764	29	and	and	CCONJ
inlawrev-29046	764	30	business	business	NOUN
inlawrev-29046	764	31	and	and	CCONJ
inlawrev-29046	764	32	occupation	occupation	NOUN
inlawrev-29046	764	33	taxes	taxis	NOUN
inlawrev-29046	764	34	)	)	PUNCT
inlawrev-29046	764	35	.	.	PUNCT
inlawrev-29046	765	1	319	319	NUM
inlawrev-29046	765	2	.	.	PUNCT
inlawrev-29046	766	1	penn	penn	PROPN
inlawrev-29046	766	2	ent	ent	PROPN
inlawrev-29046	766	3	.	.	PROPN
inlawrev-29046	766	4	,	,	PUNCT
inlawrev-29046	766	5	inc	inc	PROPN
inlawrev-29046	766	6	.	.	PROPN
inlawrev-29046	766	7	,	,	PUNCT
inlawrev-29046	766	8	230	230	NUM
inlawrev-29046	766	9	n.e.3d	n.e.3d	NUM
inlawrev-29046	766	10	at	at	ADP
inlawrev-29046	766	11	392	392	NUM
inlawrev-29046	766	12	(	(	PUNCT
inlawrev-29046	766	13	citing	cite	VERB
inlawrev-29046	766	14	consolidation	consolidation	NOUN
inlawrev-29046	766	15	coal	coal	PROPN
inlawrev-29046	766	16	co.	co.	PROPN
inlawrev-29046	766	17	,	,	PUNCT
inlawrev-29046	766	18	583	583	NUM
inlawrev-29046	766	19	n.e.2d	n.e.2d	NOUN
inlawrev-29046	766	20	at	at	ADP
inlawrev-29046	766	21	1202	1202	NUM
inlawrev-29046	766	22	)	)	PUNCT
inlawrev-29046	766	23	.	.	PUNCT
inlawrev-29046	767	1	320	320	NUM
inlawrev-29046	767	2	.	.	PUNCT
inlawrev-29046	768	1	i	i	PRON
inlawrev-29046	768	2	d.	d.	PROPN
inlawrev-29046	768	3	(	(	PUNCT
inlawrev-29046	768	4	citing	cite	VERB
inlawrev-29046	768	5	consolidation	consolidation	NOUN
inlawrev-29046	768	6	coal	coal	PROPN
inlawrev-29046	768	7	co.	co.	PROPN
inlawrev-29046	768	8	,	,	PUNCT
inlawrev-29046	768	9	583	583	NUM
inlawrev-29046	768	10	n.e.2d	n.e.2d	NOUN
inlawrev-29046	768	11	at	at	ADP
inlawrev-29046	768	12	1201	1201	NUM
inlawrev-29046	768	13	)	)	PUNCT
inlawrev-29046	768	14	.	.	PUNCT
inlawrev-29046	769	1	321	321	NUM
inlawrev-29046	769	2	.	.	PUNCT
inlawrev-29046	770	1	i	i	PRON
inlawrev-29046	770	2	d.	d.	PROPN
inlawrev-29046	770	3	;	;	PUNCT
inlawrev-29046	770	4	see	see	VERB
inlawrev-29046	770	5	also	also	ADV
inlawrev-29046	770	6	aztar	aztar	VERB
inlawrev-29046	770	7	ind	ind	PROPN
inlawrev-29046	770	8	.	.	PUNCT
inlawrev-29046	771	1	gaming	gaming	PROPN
inlawrev-29046	771	2	corp	corp	PROPN
inlawrev-29046	771	3	.	.	PROPN
inlawrev-29046	772	1	v.	v.	PROPN
inlawrev-29046	772	2	ind	ind	PROPN
inlawrev-29046	772	3	.	.	PUNCT
inlawrev-29046	773	1	dep’t	dep’t	NOUN
inlawrev-29046	773	2	of	of	ADP
inlawrev-29046	773	3	state	state	NOUN
inlawrev-29046	773	4	revenue	revenue	NOUN
inlawrev-29046	773	5	,	,	PUNCT
inlawrev-29046	773	6	806	806	NUM
inlawrev-29046	773	7	n.e.2d	n.e.2d	NUM
inlawrev-29046	773	8	381	381	NUM
inlawrev-29046	773	9	,	,	PUNCT
inlawrev-29046	773	10	386	386	NUM
inlawrev-29046	773	11	(	(	PUNCT
inlawrev-29046	773	12	ind	ind	NOUN
inlawrev-29046	773	13	.	.	PUNCT
inlawrev-29046	774	1	t.c	t.c	PROPN
inlawrev-29046	774	2	.	.	PROPN
inlawrev-29046	774	3	2004	2004	NUM
inlawrev-29046	774	4	)	)	PUNCT
inlawrev-29046	774	5	.	.	PUNCT
inlawrev-29046	775	1	322	322	NUM
inlawrev-29046	775	2	.	.	PUNCT
inlawrev-29046	775	3	penn	penn	PROPN
inlawrev-29046	775	4	ent	ent	PROPN
inlawrev-29046	775	5	.	.	PROPN
inlawrev-29046	775	6	,	,	PUNCT
inlawrev-29046	775	7	inc	inc	PROPN
inlawrev-29046	775	8	.	.	PROPN
inlawrev-29046	775	9	,	,	PUNCT
inlawrev-29046	775	10	230	230	NUM
inlawrev-29046	775	11	n.e.3d	n.e.3d	NUM
inlawrev-29046	775	12	at	at	ADP
inlawrev-29046	775	13	392	392	NUM
inlawrev-29046	775	14	-	-	SYM
inlawrev-29046	775	15	93	93	NUM
inlawrev-29046	775	16	;	;	PUNCT
inlawrev-29046	775	17	first	first	PROPN
inlawrev-29046	775	18	chicago	chicago	PROPN
inlawrev-29046	775	19	nbd	nbd	PROPN
inlawrev-29046	775	20	corp	corp	PROPN
inlawrev-29046	775	21	.	.	PROPN
inlawrev-29046	775	22	,	,	PUNCT
inlawrev-29046	775	23	708	708	NUM
inlawrev-29046	775	24	n.e.2d	n.e.2d	NOUN
inlawrev-29046	775	25	631	631	NUM
inlawrev-29046	775	26	(	(	PUNCT
inlawrev-29046	775	27	ind	ind	NOUN
inlawrev-29046	775	28	.	.	PUNCT
inlawrev-29046	776	1	t.c	t.c	PROPN
inlawrev-29046	776	2	.	.	PROPN
inlawrev-29046	776	3	1999	1999	NUM
inlawrev-29046	776	4	)	)	PUNCT
inlawrev-29046	776	5	.	.	PUNCT
inlawrev-29046	777	1	323	323	NUM
inlawrev-29046	777	2	.	.	PUNCT
inlawrev-29046	778	1	penn	penn	PROPN
inlawrev-29046	778	2	ent	ent	PROPN
inlawrev-29046	778	3	.	.	PROPN
inlawrev-29046	778	4	,	,	PUNCT
inlawrev-29046	778	5	inc	inc	PROPN
inlawrev-29046	778	6	.	.	PROPN
inlawrev-29046	778	7	,	,	PUNCT
inlawrev-29046	778	8	230	230	NUM
inlawrev-29046	778	9	n.e.3d	n.e.3d	NUM
inlawrev-29046	778	10	at	at	ADP
inlawrev-29046	778	11	392	392	NUM
inlawrev-29046	778	12	-	-	SYM
inlawrev-29046	778	13	93	93	NUM
inlawrev-29046	778	14	.	.	PUNCT
inlawrev-29046	779	1	324	324	NUM
inlawrev-29046	779	2	.	.	PUNCT
inlawrev-29046	780	1	i	i	PRON
inlawrev-29046	780	2	d.	d.	PROPN
inlawrev-29046	780	3	at	at	ADP
inlawrev-29046	780	4	393–94	393–94	NUM
inlawrev-29046	780	5	.	.	PUNCT
inlawrev-29046	781	1	325	325	NUM
inlawrev-29046	781	2	.	.	PUNCT
inlawrev-29046	782	1	i	i	PRON
inlawrev-29046	782	2	d.	d.	PROPN
inlawrev-29046	782	3	at	at	ADP
inlawrev-29046	782	4	393	393	NUM
inlawrev-29046	782	5	.	.	PUNCT
inlawrev-29046	783	1	326	326	NUM
inlawrev-29046	783	2	.	.	PUNCT
inlawrev-29046	784	1	i	i	PRON
inlawrev-29046	784	2	d.	d.	PROPN
inlawrev-29046	784	3	at	at	ADP
inlawrev-29046	784	4	393–94	393–94	NUM
inlawrev-29046	784	5	.	.	PUNCT
inlawrev-29046	785	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	785	2	278405831_inlr-58-4_text.indd	278405831_inlr-58-4_text.indd	NUM
inlawrev-29046	785	3	278	278	NUM
inlawrev-29046	785	4	5/13/25	5/13/25	NUM
inlawrev-29046	785	5	4:51	4:51	NUM
inlawrev-29046	785	6	 	 	SPACE
inlawrev-29046	785	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	785	8	4:51	4:51	NUM
inlawrev-29046	785	9	 	 	SPACE
inlawrev-29046	785	10	pm	pm	NOUN
inlawrev-29046	785	11	2025	2025	NUM
inlawrev-29046	785	12	]	]	PUNCT
inlawrev-29046	785	13	tax	tax	NOUN
inlawrev-29046	785	14	law	law	NOUN
inlawrev-29046	785	15	955	955	NUM
inlawrev-29046	785	16	case.327	case.327	NOUN
inlawrev-29046	785	17	penn	penn	PROPN
inlawrev-29046	785	18	also	also	ADV
inlawrev-29046	785	19	argued	argue	VERB
inlawrev-29046	785	20	that	that	SCONJ
inlawrev-29046	785	21	the	the	DET
inlawrev-29046	785	22	department	department	NOUN
inlawrev-29046	785	23	’s	’s	PART
inlawrev-29046	785	24	assessment	assessment	NOUN
inlawrev-29046	785	25	premised	premise	VERB
inlawrev-29046	785	26	on	on	ADP
inlawrev-29046	785	27	its	its	PRON
inlawrev-29046	785	28	adding	add	VERB
inlawrev-29046	785	29	back	back	ADP
inlawrev-29046	785	30	the	the	DET
inlawrev-29046	785	31	out	out	ADJ
inlawrev-29046	785	32	-	-	PUNCT
inlawrev-29046	785	33	of	of	ADP
inlawrev-29046	785	34	-	-	PUNCT
inlawrev-29046	785	35	state	state	NOUN
inlawrev-29046	785	36	tax	tax	NOUN
inlawrev-29046	785	37	payments	payment	NOUN
inlawrev-29046	785	38	pursuant	pursuant	ADJ
inlawrev-29046	785	39	to	to	ADP
inlawrev-29046	785	40	the	the	DET
inlawrev-29046	785	41	section	section	NOUN
inlawrev-29046	785	42	(	(	PUNCT
inlawrev-29046	785	43	3)(b	3)(b	NUM
inlawrev-29046	785	44	)	)	PUNCT
inlawrev-29046	785	45	add	add	VERB
inlawrev-29046	785	46	-	-	PUNCT
inlawrev-29046	785	47	back	back	NOUN
inlawrev-29046	785	48	provision	provision	NOUN
inlawrev-29046	785	49	violated	violate	VERB
inlawrev-29046	785	50	its	its	PRON
inlawrev-29046	785	51	rights	right	NOUN
inlawrev-29046	785	52	under	under	ADP
inlawrev-29046	785	53	the	the	DET
inlawrev-29046	785	54	commerce	commerce	NOUN
inlawrev-29046	785	55	,	,	PUNCT
inlawrev-29046	785	56	due	due	ADJ
inlawrev-29046	785	57	process	process	NOUN
inlawrev-29046	785	58	,	,	PUNCT
inlawrev-29046	785	59	and	and	CCONJ
inlawrev-29046	785	60	equal	equal	ADJ
inlawrev-29046	785	61	protection	protection	NOUN
inlawrev-29046	785	62	clauses	clause	NOUN
inlawrev-29046	785	63	of	of	ADP
inlawrev-29046	785	64	the	the	DET
inlawrev-29046	785	65	u.s	u.s	PROPN
inlawrev-29046	785	66	.	.	PROPN
inlawrev-29046	785	67	constitution.328	constitution.328	ADP
inlawrev-29046	785	68	the	the	DET
inlawrev-29046	785	69	tax	tax	NOUN
inlawrev-29046	785	70	court	court	NOUN
inlawrev-29046	785	71	noted	note	VERB
inlawrev-29046	785	72	that	that	SCONJ
inlawrev-29046	785	73	the	the	DET
inlawrev-29046	785	74	commerce	commerce	NOUN
inlawrev-29046	785	75	clause	clause	NOUN
inlawrev-29046	785	76	is	be	AUX
inlawrev-29046	785	77	violated	violate	VERB
inlawrev-29046	785	78	when	when	SCONJ
inlawrev-29046	785	79	a	a	DET
inlawrev-29046	785	80	taxing	tax	VERB
inlawrev-29046	785	81	authority	authority	NOUN
inlawrev-29046	785	82	imposes	impose	VERB
inlawrev-29046	785	83	a	a	DET
inlawrev-29046	785	84	tax	tax	NOUN
inlawrev-29046	785	85	:	:	PUNCT
inlawrev-29046	785	86	(	(	PUNCT
inlawrev-29046	785	87	a	a	X
inlawrev-29046	785	88	)	)	PUNCT
inlawrev-29046	785	89	on	on	ADP
inlawrev-29046	785	90	an	an	DET
inlawrev-29046	785	91	activity	activity	NOUN
inlawrev-29046	785	92	that	that	PRON
inlawrev-29046	785	93	lacked	lack	VERB
inlawrev-29046	785	94	substantial	substantial	ADJ
inlawrev-29046	785	95	nexus	nexus	NOUN
inlawrev-29046	785	96	with	with	ADP
inlawrev-29046	785	97	the	the	DET
inlawrev-29046	785	98	taxing	tax	VERB
inlawrev-29046	785	99	state	state	NOUN
inlawrev-29046	785	100	,	,	PUNCT
inlawrev-29046	785	101	(	(	PUNCT
inlawrev-29046	785	102	b	b	X
inlawrev-29046	785	103	)	)	PUNCT
inlawrev-29046	785	104	not	not	PART
inlawrev-29046	785	105	fairly	fairly	ADV
inlawrev-29046	785	106	apportioned	apportion	VERB
inlawrev-29046	785	107	between	between	ADP
inlawrev-29046	785	108	states	state	NOUN
inlawrev-29046	785	109	,	,	PUNCT
inlawrev-29046	785	110	(	(	PUNCT
inlawrev-29046	785	111	c	c	X
inlawrev-29046	785	112	)	)	PUNCT
inlawrev-29046	785	113	that	that	PRON
inlawrev-29046	785	114	discriminated	discriminate	VERB
inlawrev-29046	785	115	against	against	ADP
inlawrev-29046	785	116	interstate	interstate	ADJ
inlawrev-29046	785	117	commerce	commerce	NOUN
inlawrev-29046	785	118	,	,	PUNCT
inlawrev-29046	785	119	or	or	CCONJ
inlawrev-29046	785	120	that	that	SCONJ
inlawrev-29046	785	121	(	(	PUNCT
inlawrev-29046	785	122	d	d	X
inlawrev-29046	785	123	)	)	PUNCT
inlawrev-29046	785	124	failed	fail	VERB
inlawrev-29046	785	125	to	to	PART
inlawrev-29046	785	126	fairly	fairly	ADV
inlawrev-29046	785	127	relate	relate	VERB
inlawrev-29046	785	128	to	to	ADP
inlawrev-29046	785	129	the	the	DET
inlawrev-29046	785	130	services	service	NOUN
inlawrev-29046	785	131	the	the	DET
inlawrev-29046	785	132	taxing	tax	VERB
inlawrev-29046	785	133	state	state	NOUN
inlawrev-29046	785	134	provided	provide	VERB
inlawrev-29046	785	135	to	to	ADP
inlawrev-29046	785	136	taxpayers.329	taxpayers.329	PROPN
inlawrev-29046	785	137	the	the	DET
inlawrev-29046	785	138	court	court	NOUN
inlawrev-29046	785	139	said	say	VERB
inlawrev-29046	785	140	that	that	SCONJ
inlawrev-29046	785	141	it	it	PRON
inlawrev-29046	785	142	was	be	AUX
inlawrev-29046	785	143	undisputed	undisputed	ADJ
inlawrev-29046	785	144	that	that	SCONJ
inlawrev-29046	785	145	penn	penn	PROPN
inlawrev-29046	785	146	had	have	VERB
inlawrev-29046	785	147	a	a	DET
inlawrev-29046	785	148	physical	physical	ADJ
inlawrev-29046	785	149	presence	presence	NOUN
inlawrev-29046	785	150	in	in	ADP
inlawrev-29046	785	151	indiana	indiana	PROPN
inlawrev-29046	785	152	and	and	CCONJ
inlawrev-29046	785	153	,	,	PUNCT
inlawrev-29046	785	154	therefore	therefore	ADV
inlawrev-29046	785	155	,	,	PUNCT
inlawrev-29046	785	156	substantial	substantial	ADJ
inlawrev-29046	785	157	nexus	nexus	NOUN
inlawrev-29046	785	158	with	with	ADP
inlawrev-29046	785	159	it	it	PRON
inlawrev-29046	785	160	because	because	SCONJ
inlawrev-29046	785	161	penn	penn	PROPN
inlawrev-29046	785	162	owned	own	VERB
inlawrev-29046	785	163	and	and	CCONJ
inlawrev-29046	785	164	operated	operate	VERB
inlawrev-29046	785	165	a	a	DET
inlawrev-29046	785	166	casino	casino	NOUN
inlawrev-29046	785	167	in	in	ADP
inlawrev-29046	785	168	indiana	indiana	PROPN
inlawrev-29046	785	169	through	through	ADP
inlawrev-29046	785	170	a	a	DET
inlawrev-29046	785	171	subordinate	subordinate	ADJ
inlawrev-29046	785	172	business	business	NOUN
inlawrev-29046	785	173	entity.330	entity.330	PROPN
inlawrev-29046	785	174	penn	penn	PROPN
inlawrev-29046	785	175	conceded	concede	VERB
inlawrev-29046	785	176	that	that	SCONJ
inlawrev-29046	785	177	indiana	indiana	PROPN
inlawrev-29046	785	178	apportioned	apportion	VERB
inlawrev-29046	785	179	its	its	PRON
inlawrev-29046	785	180	fair	fair	ADJ
inlawrev-29046	785	181	share	share	NOUN
inlawrev-29046	785	182	of	of	ADP
inlawrev-29046	785	183	interstate	interstate	ADJ
inlawrev-29046	785	184	taxes	taxis	NOUN
inlawrev-29046	785	185	after	after	SCONJ
inlawrev-29046	785	186	the	the	DET
inlawrev-29046	785	187	add	add	VERB
inlawrev-29046	785	188	-	-	PUNCT
inlawrev-29046	785	189	back	back	NOUN
inlawrev-29046	785	190	process	process	NOUN
inlawrev-29046	785	191	was	be	AUX
inlawrev-29046	785	192	completed	complete	VERB
inlawrev-29046	785	193	and	and	CCONJ
inlawrev-29046	785	194	,	,	PUNCT
inlawrev-29046	785	195	through	through	ADP
inlawrev-29046	785	196	this	this	DET
inlawrev-29046	785	197	apportionment	apportionment	ADJ
inlawrev-29046	785	198	process	process	NOUN
inlawrev-29046	785	199	,	,	PUNCT
inlawrev-29046	785	200	taxed	tax	VERB
inlawrev-29046	785	201	only	only	ADV
inlawrev-29046	785	202	that	that	DET
inlawrev-29046	785	203	value	value	NOUN
inlawrev-29046	785	204	fairly	fairly	ADV
inlawrev-29046	785	205	attributable	attributable	ADJ
inlawrev-29046	785	206	to	to	ADP
inlawrev-29046	785	207	indiana.331	indiana.331	NUM
inlawrev-29046	785	208	the	the	DET
inlawrev-29046	785	209	tax	tax	NOUN
inlawrev-29046	785	210	court	court	NOUN
inlawrev-29046	785	211	also	also	ADV
inlawrev-29046	785	212	concluded	conclude	VERB
inlawrev-29046	785	213	that	that	SCONJ
inlawrev-29046	785	214	no	no	DET
inlawrev-29046	785	215	evidence	evidence	NOUN
inlawrev-29046	785	216	established	establish	VERB
inlawrev-29046	785	217	that	that	SCONJ
inlawrev-29046	785	218	the	the	DET
inlawrev-29046	785	219	state	state	NOUN
inlawrev-29046	785	220	’s	’s	PART
inlawrev-29046	785	221	application	application	NOUN
inlawrev-29046	785	222	of	of	ADP
inlawrev-29046	785	223	the	the	DET
inlawrev-29046	785	224	section	section	NOUN
inlawrev-29046	785	225	(	(	PUNCT
inlawrev-29046	785	226	3)(b	3)(b	NUM
inlawrev-29046	785	227	)	)	PUNCT
inlawrev-29046	785	228	add	add	VERB
inlawrev-29046	785	229	-	-	PUNCT
inlawrev-29046	785	230	back	back	NOUN
inlawrev-29046	785	231	provision	provision	NOUN
inlawrev-29046	785	232	coerced	coerce	VERB
inlawrev-29046	785	233	taxpayers	taxpayer	NOUN
inlawrev-29046	785	234	to	to	PART
inlawrev-29046	785	235	conduct	conduct	VERB
inlawrev-29046	785	236	intrastate	intrastate	ADJ
inlawrev-29046	785	237	rather	rather	ADV
inlawrev-29046	785	238	than	than	ADP
inlawrev-29046	785	239	interstate	interstate	ADJ
inlawrev-29046	785	240	business.332	business.332	NOUN
inlawrev-29046	785	241	finally	finally	ADV
inlawrev-29046	785	242	,	,	PUNCT
inlawrev-29046	785	243	the	the	DET
inlawrev-29046	785	244	tax	tax	NOUN
inlawrev-29046	785	245	court	court	NOUN
inlawrev-29046	785	246	concluded	conclude	VERB
inlawrev-29046	785	247	that	that	SCONJ
inlawrev-29046	785	248	it	it	PRON
inlawrev-29046	785	249	was	be	AUX
inlawrev-29046	785	250	undisputed	undisputed	ADJ
inlawrev-29046	785	251	that	that	SCONJ
inlawrev-29046	785	252	,	,	PUNCT
inlawrev-29046	785	253	after	after	SCONJ
inlawrev-29046	785	254	penn	penn	PROPN
inlawrev-29046	785	255	’s	’s	PART
inlawrev-29046	785	256	income	income	NOUN
inlawrev-29046	785	257	was	be	AUX
inlawrev-29046	785	258	apportioned	apportion	VERB
inlawrev-29046	785	259	,	,	PUNCT
inlawrev-29046	785	260	it	it	PRON
inlawrev-29046	785	261	paid	pay	VERB
inlawrev-29046	785	262	taxes	taxis	NOUN
inlawrev-29046	785	263	on	on	ADP
inlawrev-29046	785	264	only	only	ADV
inlawrev-29046	785	265	indiana	indiana	PROPN
inlawrev-29046	785	266	’s	’s	PART
inlawrev-29046	785	267	fair	fair	ADJ
inlawrev-29046	785	268	share	share	NOUN
inlawrev-29046	785	269	of	of	ADP
inlawrev-29046	785	270	that	that	DET
inlawrev-29046	785	271	income.333	income.333	NOUN
inlawrev-29046	785	272	regarding	regard	VERB
inlawrev-29046	785	273	penn	penn	PROPN
inlawrev-29046	785	274	’s	’s	PART
inlawrev-29046	785	275	due	due	ADJ
inlawrev-29046	785	276	process	process	NOUN
inlawrev-29046	785	277	claim	claim	NOUN
inlawrev-29046	785	278	,	,	PUNCT
inlawrev-29046	785	279	the	the	DET
inlawrev-29046	785	280	tax	tax	NOUN
inlawrev-29046	785	281	court	court	NOUN
inlawrev-29046	785	282	said	say	VERB
inlawrev-29046	785	283	that	that	SCONJ
inlawrev-29046	785	284	a	a	DET
inlawrev-29046	785	285	two	two	NUM
inlawrev-29046	785	286	-	-	PUNCT
inlawrev-29046	785	287	step	step	NOUN
inlawrev-29046	785	288	analysis	analysis	NOUN
inlawrev-29046	785	289	is	be	AUX
inlawrev-29046	785	290	used	use	VERB
inlawrev-29046	785	291	to	to	PART
inlawrev-29046	785	292	evaluate	evaluate	VERB
inlawrev-29046	785	293	whether	whether	SCONJ
inlawrev-29046	785	294	a	a	DET
inlawrev-29046	785	295	state	state	NOUN
inlawrev-29046	785	296	tax	tax	NOUN
inlawrev-29046	785	297	meets	meet	VERB
inlawrev-29046	785	298	the	the	DET
inlawrev-29046	785	299	due	due	ADJ
inlawrev-29046	785	300	process	process	NOUN
inlawrev-29046	785	301	clause	clause	NOUN
inlawrev-29046	785	302	’s	’s	PART
inlawrev-29046	785	303	requirements	requirement	NOUN
inlawrev-29046	785	304	.	.	PUNCT
inlawrev-29046	786	1	first	first	ADV
inlawrev-29046	786	2	,	,	PUNCT
inlawrev-29046	786	3	there	there	PRON
inlawrev-29046	786	4	must	must	AUX
inlawrev-29046	786	5	be	be	AUX
inlawrev-29046	786	6	a	a	DET
inlawrev-29046	786	7	significant	significant	ADJ
inlawrev-29046	786	8	link	link	NOUN
inlawrev-29046	786	9	or	or	CCONJ
inlawrev-29046	786	10	minimal	minimal	ADJ
inlawrev-29046	786	11	connection	connection	NOUN
inlawrev-29046	786	12	between	between	ADP
inlawrev-29046	786	13	the	the	DET
inlawrev-29046	786	14	state	state	NOUN
inlawrev-29046	786	15	and	and	CCONJ
inlawrev-29046	786	16	the	the	DET
inlawrev-29046	786	17	entity	entity	NOUN
inlawrev-29046	786	18	,	,	PUNCT
inlawrev-29046	786	19	property	property	NOUN
inlawrev-29046	786	20	,	,	PUNCT
inlawrev-29046	786	21	or	or	CCONJ
inlawrev-29046	786	22	transaction	transaction	NOUN
inlawrev-29046	786	23	being	be	AUX
inlawrev-29046	786	24	taxed	tax	VERB
inlawrev-29046	786	25	.	.	PUNCT
inlawrev-29046	787	1	second	second	ADV
inlawrev-29046	787	2	,	,	PUNCT
inlawrev-29046	787	3	the	the	DET
inlawrev-29046	787	4	income	income	NOUN
inlawrev-29046	787	5	assigned	assign	VERB
inlawrev-29046	787	6	to	to	ADP
inlawrev-29046	787	7	the	the	DET
inlawrev-29046	787	8	state	state	NOUN
inlawrev-29046	787	9	for	for	ADP
inlawrev-29046	787	10	taxation	taxation	NOUN
inlawrev-29046	787	11	should	should	AUX
inlawrev-29046	787	12	be	be	AUX
inlawrev-29046	787	13	logically	logically	ADV
inlawrev-29046	787	14	tied	tie	VERB
inlawrev-29046	787	15	to	to	ADP
inlawrev-29046	787	16	the	the	DET
inlawrev-29046	787	17	taxing	tax	VERB
inlawrev-29046	787	18	state.334	state.334	PROPN
inlawrev-29046	787	19	the	the	DET
inlawrev-29046	787	20	first	first	ADJ
inlawrev-29046	787	21	prong	prong	NOUN
inlawrev-29046	787	22	was	be	AUX
inlawrev-29046	787	23	not	not	PART
inlawrev-29046	787	24	violated	violate	VERB
inlawrev-29046	787	25	because	because	SCONJ
inlawrev-29046	787	26	the	the	DET
inlawrev-29046	787	27	court	court	NOUN
inlawrev-29046	787	28	had	have	AUX
inlawrev-29046	787	29	already	already	ADV
inlawrev-29046	787	30	determined	determine	VERB
inlawrev-29046	787	31	that	that	SCONJ
inlawrev-29046	787	32	penn	penn	PROPN
inlawrev-29046	787	33	had	have	VERB
inlawrev-29046	787	34	a	a	DET
inlawrev-29046	787	35	substantial	substantial	ADJ
inlawrev-29046	787	36	nexus	nexus	NOUN
inlawrev-29046	787	37	with	with	ADP
inlawrev-29046	787	38	indiana.335	indiana.335	NOUN
inlawrev-29046	787	39	the	the	DET
inlawrev-29046	787	40	second	second	ADJ
inlawrev-29046	787	41	prong	prong	NOUN
inlawrev-29046	787	42	was	be	AUX
inlawrev-29046	787	43	not	not	PART
inlawrev-29046	787	44	violated	violate	VERB
inlawrev-29046	787	45	because	because	SCONJ
inlawrev-29046	787	46	the	the	DET
inlawrev-29046	787	47	court	court	NOUN
inlawrev-29046	787	48	had	have	AUX
inlawrev-29046	787	49	already	already	ADV
inlawrev-29046	787	50	determined	determine	VERB
inlawrev-29046	787	51	that	that	SCONJ
inlawrev-29046	787	52	penn	penn	PROPN
inlawrev-29046	787	53	paid	pay	VERB
inlawrev-29046	787	54	taxes	taxis	NOUN
inlawrev-29046	787	55	on	on	ADP
inlawrev-29046	787	56	only	only	ADV
inlawrev-29046	787	57	indiana	indiana	PROPN
inlawrev-29046	787	58	’s	’s	PART
inlawrev-29046	787	59	fair	fair	ADJ
inlawrev-29046	787	60	share	share	NOUN
inlawrev-29046	787	61	of	of	ADP
inlawrev-29046	787	62	its	its	PRON
inlawrev-29046	787	63	income.336	income.336	NOUN
inlawrev-29046	787	64	regarding	regard	VERB
inlawrev-29046	787	65	penn	penn	PROPN
inlawrev-29046	787	66	’s	’s	PART
inlawrev-29046	787	67	equal	equal	ADJ
inlawrev-29046	787	68	protection	protection	NOUN
inlawrev-29046	787	69	claim	claim	NOUN
inlawrev-29046	787	70	,	,	PUNCT
inlawrev-29046	787	71	the	the	DET
inlawrev-29046	787	72	tax	tax	NOUN
inlawrev-29046	787	73	court	court	NOUN
inlawrev-29046	787	74	said	say	VERB
inlawrev-29046	787	75	that	that	SCONJ
inlawrev-29046	787	76	the	the	DET
inlawrev-29046	787	77	clause	clause	NOUN
inlawrev-29046	787	78	is	be	AUX
inlawrev-29046	787	79	violated	violate	VERB
inlawrev-29046	787	80	only	only	ADV
inlawrev-29046	787	81	if	if	SCONJ
inlawrev-29046	787	82	a	a	DET
inlawrev-29046	787	83	taxpayer	taxpayer	NOUN
inlawrev-29046	787	84	has	have	AUX
inlawrev-29046	787	85	been	be	AUX
inlawrev-29046	787	86	treated	treat	VERB
inlawrev-29046	787	87	differently	differently	ADV
inlawrev-29046	787	88	from	from	ADP
inlawrev-29046	787	89	similarly	similarly	ADV
inlawrev-29046	787	90	situated	situate	VERB
inlawrev-29046	787	91	taxpayers.337	taxpayers.337	ADP
inlawrev-29046	787	92	the	the	DET
inlawrev-29046	787	93	court	court	NOUN
inlawrev-29046	787	94	concluded	conclude	VERB
inlawrev-29046	787	95	that	that	SCONJ
inlawrev-29046	787	96	penn	penn	PROPN
inlawrev-29046	787	97	failed	fail	VERB
inlawrev-29046	787	98	to	to	PART
inlawrev-29046	787	99	identify	identify	VERB
inlawrev-29046	787	100	any	any	DET
inlawrev-29046	787	101	evidentiarily	evidentiarily	ADV
inlawrev-29046	787	102	supported	support	VERB
inlawrev-29046	787	103	examples	example	NOUN
inlawrev-29046	787	104	of	of	ADP
inlawrev-29046	787	105	the	the	DET
inlawrev-29046	787	106	department	department	NOUN
inlawrev-29046	787	107	’s	’s	ADV
inlawrev-29046	787	108	applying	apply	VERB
inlawrev-29046	787	109	the	the	DET
inlawrev-29046	787	110	section	section	NOUN
inlawrev-29046	787	111	(	(	PUNCT
inlawrev-29046	787	112	3)(b	3)(b	NUM
inlawrev-29046	787	113	)	)	PUNCT
inlawrev-29046	787	114	add	add	VERB
inlawrev-29046	787	115	-	-	PUNCT
inlawrev-29046	787	116	back	back	NOUN
inlawrev-29046	787	117	provision	provision	NOUN
inlawrev-29046	787	118	against	against	ADP
inlawrev-29046	787	119	another	another	PRON
inlawrev-29046	787	120	—	—	PUNCT
inlawrev-29046	787	121	—	—	PUNCT
inlawrev-29046	787	122	—	—	PUNCT
inlawrev-29046	787	123	—	—	PUNCT
inlawrev-29046	787	124	—	—	PUNCT
inlawrev-29046	787	125	—	—	PUNCT
inlawrev-29046	787	126	—	—	PUNCT
inlawrev-29046	787	127	—	—	PUNCT
inlawrev-29046	787	128	—	—	PUNCT
inlawrev-29046	787	129	—	—	PUNCT
inlawrev-29046	787	130	—	—	PUNCT
inlawrev-29046	787	131	—	—	PUNCT
inlawrev-29046	787	132	—	—	PUNCT
inlawrev-29046	787	133	—	—	PUNCT
inlawrev-29046	787	134	—	—	PUNCT
inlawrev-29046	787	135	—	—	PUNCT
inlawrev-29046	787	136	—	—	PUNCT
inlawrev-29046	787	137	—	—	PUNCT
inlawrev-29046	787	138	—	—	PUNCT
inlawrev-29046	787	139	—	—	PUNCT
inlawrev-29046	787	140	—	—	PUNCT
inlawrev-29046	787	141	—	—	PUNCT
inlawrev-29046	787	142	—	—	PUNCT
inlawrev-29046	787	143	—	—	PUNCT
inlawrev-29046	787	144	—	—	PUNCT
inlawrev-29046	787	145	—	—	PUNCT
inlawrev-29046	787	146	—	—	PUNCT
inlawrev-29046	787	147	—	—	PUNCT
inlawrev-29046	787	148	—	—	PUNCT
inlawrev-29046	787	149	327	327	NUM
inlawrev-29046	787	150	.	.	PUNCT
inlawrev-29046	788	1	i	i	PRON
inlawrev-29046	788	2	d.	d.	PROPN
inlawrev-29046	788	3	at	at	ADP
inlawrev-29046	788	4	394	394	NUM
inlawrev-29046	788	5	.	.	PUNCT
inlawrev-29046	789	1	328	328	NUM
inlawrev-29046	789	2	.	.	PUNCT
inlawrev-29046	790	1	i	i	PRON
inlawrev-29046	790	2	d.	d.	PROPN
inlawrev-29046	790	3	at	at	ADP
inlawrev-29046	790	4	395	395	NUM
inlawrev-29046	790	5	.	.	PUNCT
inlawrev-29046	790	6	329	329	NUM
inlawrev-29046	790	7	.	.	PUNCT
inlawrev-29046	791	1	i	i	PRON
inlawrev-29046	791	2	d.	d.	PROPN
inlawrev-29046	791	3	(	(	PUNCT
inlawrev-29046	791	4	citing	cite	VERB
inlawrev-29046	791	5	complete	complete	ADJ
inlawrev-29046	791	6	auto	auto	NOUN
inlawrev-29046	791	7	transit	transit	NOUN
inlawrev-29046	791	8	,	,	PUNCT
inlawrev-29046	791	9	inc	inc	PROPN
inlawrev-29046	791	10	.	.	PROPN
inlawrev-29046	792	1	v.	v.	PROPN
inlawrev-29046	792	2	brady	brady	PROPN
inlawrev-29046	792	3	,	,	PUNCT
inlawrev-29046	793	1	430	430	NUM
inlawrev-29046	793	2	u.s	u.s	PROPN
inlawrev-29046	793	3	.	.	PROPN
inlawrev-29046	793	4	274	274	NUM
inlawrev-29046	793	5	,	,	PUNCT
inlawrev-29046	793	6	279	279	NUM
inlawrev-29046	793	7	(	(	PUNCT
inlawrev-29046	793	8	1977	1977	NUM
inlawrev-29046	793	9	)	)	PUNCT
inlawrev-29046	793	10	)	)	PUNCT
inlawrev-29046	793	11	.	.	PUNCT
inlawrev-29046	794	1	330	330	NUM
inlawrev-29046	794	2	.	.	PUNCT
inlawrev-29046	795	1	i	i	PRON
inlawrev-29046	795	2	d.	d.	PROPN
inlawrev-29046	795	3	331	331	NUM
inlawrev-29046	795	4	.	.	PUNCT
inlawrev-29046	796	1	i	i	PRON
inlawrev-29046	796	2	d.	d.	PROPN
inlawrev-29046	796	3	at	at	ADP
inlawrev-29046	796	4	396	396	NUM
inlawrev-29046	796	5	.	.	PUNCT
inlawrev-29046	797	1	332	332	NUM
inlawrev-29046	797	2	.	.	PUNCT
inlawrev-29046	798	1	i	i	PRON
inlawrev-29046	798	2	d.	d.	PROPN
inlawrev-29046	798	3	at	at	ADP
inlawrev-29046	798	4	396–97	396–97	NUM
inlawrev-29046	798	5	.	.	PUNCT
inlawrev-29046	799	1	333	333	NUM
inlawrev-29046	799	2	.	.	PUNCT
inlawrev-29046	800	1	i	i	PRON
inlawrev-29046	800	2	d.	d.	PROPN
inlawrev-29046	800	3	at	at	ADP
inlawrev-29046	800	4	397	397	NUM
inlawrev-29046	800	5	.	.	PUNCT
inlawrev-29046	800	6	334	334	NUM
inlawrev-29046	800	7	.	.	PUNCT
inlawrev-29046	801	1	i	i	PRON
inlawrev-29046	801	2	d.	d.	PROPN
inlawrev-29046	801	3	(	(	PUNCT
inlawrev-29046	801	4	citing	cite	VERB
inlawrev-29046	801	5	north	north	PROPN
inlawrev-29046	801	6	carolina	carolina	PROPN
inlawrev-29046	801	7	dep’t	dep’t	PROPN
inlawrev-29046	801	8	of	of	ADP
inlawrev-29046	801	9	revenue	revenue	NOUN
inlawrev-29046	801	10	v.	v.	ADP
inlawrev-29046	801	11	the	the	DET
inlawrev-29046	801	12	kimberley	kimberley	PROPN
inlawrev-29046	801	13	rice	rice	PROPN
inlawrev-29046	801	14	kaestner	kaestner	NOUN
inlawrev-29046	801	15	1992	1992	NUM
inlawrev-29046	801	16	fam	fam	NOUN
inlawrev-29046	801	17	.	.	PUNCT
inlawrev-29046	802	1	tr	tr	VERB
inlawrev-29046	802	2	.	.	PROPN
inlawrev-29046	802	3	,	,	PUNCT
inlawrev-29046	802	4	588	588	NUM
inlawrev-29046	802	5	u.s	u.s	PROPN
inlawrev-29046	802	6	.	.	PROPN
inlawrev-29046	802	7	262	262	NUM
inlawrev-29046	802	8	,	,	PUNCT
inlawrev-29046	802	9	269	269	NUM
inlawrev-29046	802	10	(	(	PUNCT
inlawrev-29046	802	11	2019	2019	NUM
inlawrev-29046	802	12	)	)	PUNCT
inlawrev-29046	802	13	)	)	PUNCT
inlawrev-29046	802	14	.	.	PUNCT
inlawrev-29046	803	1	335	335	NUM
inlawrev-29046	803	2	.	.	PUNCT
inlawrev-29046	804	1	see	see	VERB
inlawrev-29046	804	2	i	i	PRON
inlawrev-29046	804	3	d.	d.	PROPN
inlawrev-29046	804	4	at	at	ADP
inlawrev-29046	804	5	398	398	NUM
inlawrev-29046	804	6	.	.	PUNCT
inlawrev-29046	804	7	336	336	NUM
inlawrev-29046	804	8	.	.	PUNCT
inlawrev-29046	805	1	i	i	PRON
inlawrev-29046	805	2	d.	d.	PROPN
inlawrev-29046	805	3	337	337	NUM
inlawrev-29046	805	4	.	.	PUNCT
inlawrev-29046	806	1	i	i	PRON
inlawrev-29046	806	2	d.	d.	PROPN
inlawrev-29046	806	3	(	(	PUNCT
inlawrev-29046	806	4	quoting	quote	VERB
inlawrev-29046	806	5	uacc	uacc	PROPN
inlawrev-29046	806	6	midwest	midwest	PROPN
inlawrev-29046	806	7	,	,	PUNCT
inlawrev-29046	806	8	inc	inc	PROPN
inlawrev-29046	806	9	.	.	PROPN
inlawrev-29046	807	1	v.	v.	PROPN
inlawrev-29046	807	2	ind	ind	PROPN
inlawrev-29046	807	3	.	.	PUNCT
inlawrev-29046	808	1	dep’t	dep’t	NOUN
inlawrev-29046	808	2	of	of	ADP
inlawrev-29046	808	3	state	state	NOUN
inlawrev-29046	808	4	revenue	revenue	NOUN
inlawrev-29046	808	5	,	,	PUNCT
inlawrev-29046	808	6	667	667	NUM
inlawrev-29046	808	7	n.e.2d	n.e.2d	NOUN
inlawrev-29046	808	8	232	232	NUM
inlawrev-29046	808	9	,	,	PUNCT
inlawrev-29046	808	10	239	239	NUM
inlawrev-29046	808	11	(	(	PUNCT
inlawrev-29046	808	12	ind	ind	NOUN
inlawrev-29046	808	13	.	.	PUNCT
inlawrev-29046	809	1	t.c	t.c	PROPN
inlawrev-29046	809	2	.	.	PROPN
inlawrev-29046	809	3	1996	1996	NUM
inlawrev-29046	809	4	)	)	PUNCT
inlawrev-29046	809	5	)	)	PUNCT
inlawrev-29046	809	6	.	.	PUNCT
inlawrev-29046	810	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	810	2	279405831_inlr-58-4_text.indd	279405831_inlr-58-4_text.indd	NUM
inlawrev-29046	811	1	279	279	NUM
inlawrev-29046	811	2	5/13/25	5/13/25	NUM
inlawrev-29046	811	3	4:51	4:51	NUM
inlawrev-29046	811	4	 	 	SPACE
inlawrev-29046	811	5	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	811	6	4:51	4:51	NUM
inlawrev-29046	811	7	 	 	SPACE
inlawrev-29046	811	8	pm	pm	NOUN
inlawrev-29046	811	9	indiana	indiana	PROPN
inlawrev-29046	811	10	law	law	PROPN
inlawrev-29046	811	11	review	review	NOUN
inlawrev-29046	812	1	[	[	X
inlawrev-29046	812	2	vol	vol	NOUN
inlawrev-29046	812	3	.	.	PUNCT
inlawrev-29046	813	1	58:923	58:923	NUM
inlawrev-29046	813	2	956	956	NUM
inlawrev-29046	813	3	taxpayer	taxpayer	NOUN
inlawrev-29046	813	4	in	in	ADP
inlawrev-29046	813	5	a	a	DET
inlawrev-29046	813	6	way	way	NOUN
inlawrev-29046	813	7	that	that	PRON
inlawrev-29046	813	8	resulted	result	VERB
inlawrev-29046	813	9	in	in	ADP
inlawrev-29046	813	10	disparate	disparate	ADJ
inlawrev-29046	813	11	treatment.338	treatment.338	NOUN
inlawrev-29046	813	12	lastly	lastly	ADV
inlawrev-29046	813	13	,	,	PUNCT
inlawrev-29046	813	14	penn	penn	PROPN
inlawrev-29046	813	15	argued	argue	VERB
inlawrev-29046	813	16	that	that	SCONJ
inlawrev-29046	813	17	the	the	DET
inlawrev-29046	813	18	department	department	NOUN
inlawrev-29046	813	19	’s	’s	PART
inlawrev-29046	813	20	assessments	assessment	NOUN
inlawrev-29046	813	21	violated	violate	VERB
inlawrev-29046	813	22	the	the	DET
inlawrev-29046	813	23	due	due	ADJ
inlawrev-29046	813	24	course	course	NOUN
inlawrev-29046	813	25	of	of	ADP
inlawrev-29046	813	26	law	law	NOUN
inlawrev-29046	813	27	clause	clause	NOUN
inlawrev-29046	813	28	of	of	ADP
inlawrev-29046	813	29	indiana	indiana	PROPN
inlawrev-29046	813	30	’s	’s	PART
inlawrev-29046	814	1	constitution.339	constitution.339	VERB
inlawrev-29046	814	2	the	the	DET
inlawrev-29046	814	3	tax	tax	NOUN
inlawrev-29046	814	4	court	court	NOUN
inlawrev-29046	814	5	observed	observe	VERB
inlawrev-29046	814	6	that	that	SCONJ
inlawrev-29046	814	7	indiana	indiana	PROPN
inlawrev-29046	814	8	courts	court	NOUN
inlawrev-29046	814	9	use	use	VERB
inlawrev-29046	814	10	the	the	DET
inlawrev-29046	814	11	same	same	ADJ
inlawrev-29046	814	12	approach	approach	NOUN
inlawrev-29046	814	13	to	to	PART
inlawrev-29046	814	14	assess	assess	VERB
inlawrev-29046	814	15	alleged	alleged	ADJ
inlawrev-29046	814	16	violations	violation	NOUN
inlawrev-29046	814	17	of	of	ADP
inlawrev-29046	814	18	procedural	procedural	ADJ
inlawrev-29046	814	19	due	due	ADJ
inlawrev-29046	814	20	process	process	NOUN
inlawrev-29046	814	21	under	under	ADP
inlawrev-29046	814	22	indiana	indiana	PROPN
inlawrev-29046	814	23	’s	’s	PART
inlawrev-29046	814	24	due	due	ADJ
inlawrev-29046	814	25	course	course	NOUN
inlawrev-29046	814	26	of	of	ADP
inlawrev-29046	814	27	law	law	NOUN
inlawrev-29046	814	28	clause	clause	NOUN
inlawrev-29046	814	29	as	as	SCONJ
inlawrev-29046	814	30	the	the	DET
inlawrev-29046	814	31	u.s	u.s	PROPN
inlawrev-29046	814	32	.	.	PROPN
inlawrev-29046	814	33	supreme	supreme	PROPN
inlawrev-29046	814	34	court	court	PROPN
inlawrev-29046	814	35	does	do	VERB
inlawrev-29046	814	36	when	when	SCONJ
inlawrev-29046	814	37	examining	examine	VERB
inlawrev-29046	814	38	similar	similar	ADJ
inlawrev-29046	814	39	claims	claim	NOUN
inlawrev-29046	814	40	under	under	ADP
inlawrev-29046	814	41	the	the	DET
inlawrev-29046	814	42	due	due	ADJ
inlawrev-29046	814	43	process	process	NOUN
inlawrev-29046	814	44	clause	clause	NOUN
inlawrev-29046	814	45	of	of	ADP
inlawrev-29046	814	46	the	the	DET
inlawrev-29046	814	47	u.s	u.s	PROPN
inlawrev-29046	814	48	.	.	PROPN
inlawrev-29046	814	49	constitution.340	constitution.340	PROPN
inlawrev-29046	814	50	penn	penn	PROPN
inlawrev-29046	814	51	asserted	assert	VERB
inlawrev-29046	814	52	that	that	SCONJ
inlawrev-29046	814	53	the	the	DET
inlawrev-29046	814	54	department	department	NOUN
inlawrev-29046	814	55	applied	apply	VERB
inlawrev-29046	814	56	the	the	DET
inlawrev-29046	814	57	section	section	NOUN
inlawrev-29046	814	58	(	(	PUNCT
inlawrev-29046	814	59	3)(b	3)(b	NUM
inlawrev-29046	814	60	)	)	PUNCT
inlawrev-29046	814	61	add	add	VERB
inlawrev-29046	814	62	-	-	PUNCT
inlawrev-29046	814	63	back	back	NOUN
inlawrev-29046	814	64	provision	provision	NOUN
inlawrev-29046	814	65	in	in	ADP
inlawrev-29046	814	66	neither	neither	CCONJ
inlawrev-29046	814	67	a	a	DET
inlawrev-29046	814	68	“	"	PUNCT
inlawrev-29046	814	69	rational	rational	ADJ
inlawrev-29046	814	70	”	"	PUNCT
inlawrev-29046	814	71	nor	nor	CCONJ
inlawrev-29046	814	72	“	"	PUNCT
inlawrev-29046	814	73	fundamentally	fundamentally	ADV
inlawrev-29046	814	74	fair	fair	ADJ
inlawrev-29046	814	75	”	"	PUNCT
inlawrev-29046	814	76	manner.341	manner.341	VERB
inlawrev-29046	814	77	the	the	DET
inlawrev-29046	814	78	tax	tax	NOUN
inlawrev-29046	814	79	court	court	NOUN
inlawrev-29046	814	80	disagreed	disagree	VERB
inlawrev-29046	814	81	.	.	PUNCT
inlawrev-29046	815	1	it	it	PRON
inlawrev-29046	815	2	held	hold	VERB
inlawrev-29046	815	3	that	that	SCONJ
inlawrev-29046	815	4	indiana	indiana	PROPN
inlawrev-29046	815	5	had	have	VERB
inlawrev-29046	815	6	a	a	DET
inlawrev-29046	815	7	“	"	PUNCT
inlawrev-29046	815	8	rational	rational	ADJ
inlawrev-29046	815	9	interest	interest	NOUN
inlawrev-29046	815	10	in	in	ADP
inlawrev-29046	815	11	ensuring	ensure	VERB
inlawrev-29046	815	12	that	that	SCONJ
inlawrev-29046	815	13	taxpayers	taxpayer	NOUN
inlawrev-29046	815	14	’	’	PART
inlawrev-29046	815	15	taxable	taxable	ADJ
inlawrev-29046	815	16	income	income	NOUN
inlawrev-29046	815	17	includes	include	VERB
inlawrev-29046	815	18	amounts	amount	NOUN
inlawrev-29046	815	19	that	that	SCONJ
inlawrev-29046	815	20	they	they	PRON
inlawrev-29046	815	21	deducted	deduct	VERB
inlawrev-29046	815	22	from	from	ADP
inlawrev-29046	815	23	their	their	PRON
inlawrev-29046	815	24	federal	federal	ADJ
inlawrev-29046	815	25	income	income	NOUN
inlawrev-29046	815	26	taxes	taxis	NOUN
inlawrev-29046	815	27	.	.	PUNCT
inlawrev-29046	815	28	”342	”342	ADJ
inlawrev-29046	815	29	furthermore	furthermore	ADV
inlawrev-29046	815	30	,	,	PUNCT
inlawrev-29046	815	31	the	the	DET
inlawrev-29046	815	32	court	court	NOUN
inlawrev-29046	815	33	noted	note	VERB
inlawrev-29046	815	34	that	that	SCONJ
inlawrev-29046	815	35	penn	penn	PROPN
inlawrev-29046	815	36	acknowledged	acknowledge	VERB
inlawrev-29046	815	37	this	this	DET
inlawrev-29046	815	38	general	general	ADJ
inlawrev-29046	815	39	point	point	NOUN
inlawrev-29046	815	40	when	when	SCONJ
inlawrev-29046	815	41	it	it	PRON
inlawrev-29046	815	42	added	add	VERB
inlawrev-29046	815	43	back	back	ADP
inlawrev-29046	815	44	some	some	DET
inlawrev-29046	815	45	amounts	amount	NOUN
inlawrev-29046	815	46	to	to	ADP
inlawrev-29046	815	47	its	its	PRON
inlawrev-29046	815	48	taxable	taxable	ADJ
inlawrev-29046	815	49	indiana	indiana	NOUN
inlawrev-29046	815	50	income	income	NOUN
inlawrev-29046	815	51	,	,	PUNCT
inlawrev-29046	815	52	reflecting	reflect	VERB
inlawrev-29046	815	53	payments	payment	NOUN
inlawrev-29046	815	54	of	of	ADP
inlawrev-29046	815	55	other	other	ADJ
inlawrev-29046	815	56	states	state	NOUN
inlawrev-29046	815	57	’	'	PUNCT
inlawrev-29046	815	58	income	income	NOUN
inlawrev-29046	815	59	taxes.343	taxes.343	NOUN
inlawrev-29046	815	60	accordingly	accordingly	ADV
inlawrev-29046	815	61	,	,	PUNCT
inlawrev-29046	815	62	the	the	DET
inlawrev-29046	815	63	tax	tax	NOUN
inlawrev-29046	815	64	court	court	NOUN
inlawrev-29046	815	65	granted	grant	VERB
inlawrev-29046	815	66	the	the	DET
inlawrev-29046	815	67	department	department	NOUN
inlawrev-29046	815	68	’s	’s	PART
inlawrev-29046	815	69	motion	motion	NOUN
inlawrev-29046	815	70	for	for	ADP
inlawrev-29046	815	71	summary	summary	NOUN
inlawrev-29046	815	72	judgment	judgment	NOUN
inlawrev-29046	815	73	,	,	PUNCT
inlawrev-29046	815	74	denied	deny	VERB
inlawrev-29046	815	75	penn	penn	PROPN
inlawrev-29046	815	76	’s	’s	PART
inlawrev-29046	815	77	motion	motion	NOUN
inlawrev-29046	815	78	,	,	PUNCT
inlawrev-29046	815	79	and	and	CCONJ
inlawrev-29046	815	80	affirmed	affirm	VERB
inlawrev-29046	815	81	the	the	DET
inlawrev-29046	815	82	department	department	NOUN
inlawrev-29046	815	83	’s	’s	PART
inlawrev-29046	815	84	delinquent	delinquent	ADJ
inlawrev-29046	815	85	tax	tax	NOUN
inlawrev-29046	815	86	assessment.344	assessment.344	NOUN
inlawrev-29046	815	87	the	the	DET
inlawrev-29046	815	88	rationale	rationale	NOUN
inlawrev-29046	815	89	employed	employ	VERB
inlawrev-29046	815	90	by	by	ADP
inlawrev-29046	815	91	the	the	DET
inlawrev-29046	815	92	tax	tax	NOUN
inlawrev-29046	815	93	court	court	NOUN
inlawrev-29046	815	94	to	to	PART
inlawrev-29046	815	95	uphold	uphold	VERB
inlawrev-29046	815	96	the	the	DET
inlawrev-29046	815	97	department	department	NOUN
inlawrev-29046	815	98	’s	’s	PART
inlawrev-29046	815	99	position	position	NOUN
inlawrev-29046	815	100	is	be	AUX
inlawrev-29046	815	101	,	,	PUNCT
inlawrev-29046	815	102	at	at	ADP
inlawrev-29046	815	103	best	good	ADJ
inlawrev-29046	815	104	,	,	PUNCT
inlawrev-29046	815	105	tenuous	tenuous	ADJ
inlawrev-29046	815	106	and	and	CCONJ
inlawrev-29046	815	107	faces	face	VERB
inlawrev-29046	815	108	numerous	numerous	ADJ
inlawrev-29046	815	109	obstacles	obstacle	NOUN
inlawrev-29046	815	110	.	.	PUNCT
inlawrev-29046	816	1	the	the	DET
inlawrev-29046	816	2	central	central	ADJ
inlawrev-29046	816	3	interpretive	interpretive	ADJ
inlawrev-29046	816	4	question	question	NOUN
inlawrev-29046	816	5	in	in	ADP
inlawrev-29046	816	6	penn	penn	PROPN
inlawrev-29046	816	7	entertainment	entertainment	NOUN
inlawrev-29046	816	8	is	be	AUX
inlawrev-29046	816	9	whether	whether	SCONJ
inlawrev-29046	816	10	the	the	DET
inlawrev-29046	816	11	term	term	NOUN
inlawrev-29046	816	12	“	"	PUNCT
inlawrev-29046	816	13	income	income	NOUN
inlawrev-29046	816	14	”	"	PUNCT
inlawrev-29046	816	15	in	in	ADP
inlawrev-29046	816	16	the	the	DET
inlawrev-29046	816	17	add	add	VERB
inlawrev-29046	816	18	-	-	PUNCT
inlawrev-29046	816	19	back	back	NOUN
inlawrev-29046	816	20	statute	statute	NOUN
inlawrev-29046	816	21	under	under	ADP
inlawrev-29046	816	22	indiana	indiana	PROPN
inlawrev-29046	816	23	code	code	PROPN
inlawrev-29046	816	24	section	section	NOUN
inlawrev-29046	816	25	6	6	NUM
inlawrev-29046	816	26	-	-	SYM
inlawrev-29046	816	27	3	3	NUM
inlawrev-29046	816	28	-	-	PUNCT
inlawrev-29046	816	29	1	1	NUM
inlawrev-29046	816	30	-	-	PUNCT
inlawrev-29046	816	31	3.5(b)(3	3.5(b)(3	NOUN
inlawrev-29046	816	32	)	)	PUNCT
inlawrev-29046	816	33	refers	refer	VERB
inlawrev-29046	816	34	exclusively	exclusively	ADV
inlawrev-29046	816	35	to	to	ADP
inlawrev-29046	816	36	net	net	ADJ
inlawrev-29046	816	37	income	income	NOUN
inlawrev-29046	816	38	(	(	PUNCT
inlawrev-29046	816	39	i.e.	i.e.	X
inlawrev-29046	816	40	,	,	PUNCT
inlawrev-29046	816	41	profit	profit	NOUN
inlawrev-29046	816	42	after	after	ADP
inlawrev-29046	816	43	expenses	expense	NOUN
inlawrev-29046	816	44	and	and	CCONJ
inlawrev-29046	816	45	deductions	deduction	NOUN
inlawrev-29046	816	46	)	)	PUNCT
inlawrev-29046	816	47	or	or	CCONJ
inlawrev-29046	816	48	extends	extend	VERB
inlawrev-29046	816	49	to	to	ADP
inlawrev-29046	816	50	gross	gross	ADJ
inlawrev-29046	816	51	income	income	NOUN
inlawrev-29046	816	52	/	/	SYM
inlawrev-29046	816	53	gross	gross	ADJ
inlawrev-29046	816	54	receipts	receipt	NOUN
inlawrev-29046	816	55	(	(	PUNCT
inlawrev-29046	816	56	i.e.	i.e.	X
inlawrev-29046	816	57	,	,	PUNCT
inlawrev-29046	816	58	total	total	ADJ
inlawrev-29046	816	59	revenue	revenue	NOUN
inlawrev-29046	816	60	before	before	ADP
inlawrev-29046	816	61	expenses	expense	NOUN
inlawrev-29046	816	62	and	and	CCONJ
inlawrev-29046	816	63	deductions).345	deductions).345	PROPN
inlawrev-29046	816	64	this	this	DET
inlawrev-29046	816	65	distinction	distinction	NOUN
inlawrev-29046	816	66	is	be	AUX
inlawrev-29046	816	67	critical	critical	ADJ
inlawrev-29046	816	68	as	as	SCONJ
inlawrev-29046	816	69	it	it	PRON
inlawrev-29046	816	70	directly	directly	ADV
inlawrev-29046	816	71	affects	affect	VERB
inlawrev-29046	816	72	the	the	DET
inlawrev-29046	816	73	treatment	treatment	NOUN
inlawrev-29046	816	74	of	of	ADP
inlawrev-29046	816	75	excise	excise	NOUN
inlawrev-29046	816	76	taxes	taxis	NOUN
inlawrev-29046	816	77	,	,	PUNCT
inlawrev-29046	816	78	privilege	privilege	NOUN
inlawrev-29046	816	79	fees	fee	NOUN
inlawrev-29046	816	80	,	,	PUNCT
inlawrev-29046	816	81	and	and	CCONJ
inlawrev-29046	816	82	license	license	NOUN
inlawrev-29046	816	83	fees	fee	NOUN
inlawrev-29046	816	84	,	,	PUNCT
inlawrev-29046	816	85	determining	determine	VERB
inlawrev-29046	816	86	which	which	DET
inlawrev-29046	816	87	taxes	taxis	NOUN
inlawrev-29046	816	88	fall	fall	VERB
inlawrev-29046	816	89	within	within	ADP
inlawrev-29046	816	90	the	the	DET
inlawrev-29046	816	91	scope	scope	NOUN
inlawrev-29046	816	92	of	of	ADP
inlawrev-29046	816	93	the	the	DET
inlawrev-29046	816	94	add	add	VERB
inlawrev-29046	816	95	-	-	PUNCT
inlawrev-29046	816	96	back	back	NOUN
inlawrev-29046	816	97	provision	provision	NOUN
inlawrev-29046	816	98	under	under	ADP
inlawrev-29046	816	99	indiana	indiana	PROPN
inlawrev-29046	816	100	law	law	PROPN
inlawrev-29046	816	101	.	.	PUNCT
inlawrev-29046	817	1	the	the	DET
inlawrev-29046	817	2	tax	tax	NOUN
inlawrev-29046	817	3	court	court	NOUN
inlawrev-29046	817	4	’s	’s	PART
inlawrev-29046	817	5	decision	decision	NOUN
inlawrev-29046	817	6	disregards	disregard	VERB
inlawrev-29046	817	7	its	its	PRON
inlawrev-29046	817	8	own	own	ADJ
inlawrev-29046	817	9	prior	prior	ADV
inlawrev-29046	817	10	holding	hold	VERB
inlawrev-29046	817	11	that	that	SCONJ
inlawrev-29046	817	12	the	the	DET
inlawrev-29046	817	13	plain	plain	ADJ
inlawrev-29046	817	14	meaning	meaning	NOUN
inlawrev-29046	817	15	of	of	ADP
inlawrev-29046	817	16	the	the	DET
inlawrev-29046	817	17	word	word	NOUN
inlawrev-29046	817	18	“	"	PUNCT
inlawrev-29046	817	19	income	income	NOUN
inlawrev-29046	817	20	”	"	PUNCT
inlawrev-29046	817	21	in	in	ADP
inlawrev-29046	817	22	the	the	DET
inlawrev-29046	817	23	context	context	NOUN
inlawrev-29046	817	24	of	of	ADP
inlawrev-29046	817	25	indiana	indiana	PROPN
inlawrev-29046	817	26	’s	’s	PART
inlawrev-29046	817	27	adjusted	adjust	VERB
inlawrev-29046	817	28	gross	gross	ADJ
inlawrev-29046	817	29	income	income	NOUN
inlawrev-29046	817	30	tax	tax	NOUN
inlawrev-29046	817	31	refers	refer	VERB
inlawrev-29046	817	32	to	to	ADP
inlawrev-29046	817	33	net	net	ADJ
inlawrev-29046	817	34	income	income	NOUN
inlawrev-29046	817	35	.	.	PUNCT
inlawrev-29046	818	1	in	in	ADP
inlawrev-29046	818	2	smith	smith	PROPN
inlawrev-29046	818	3	v.	v.	PROPN
inlawrev-29046	818	4	indiana	indiana	PROPN
inlawrev-29046	818	5	department	department	PROPN
inlawrev-29046	818	6	of	of	ADP
inlawrev-29046	818	7	state	state	PROPN
inlawrev-29046	818	8	revenue	revenue	NOUN
inlawrev-29046	818	9	,	,	PUNCT
inlawrev-29046	818	10	the	the	DET
inlawrev-29046	818	11	tax	tax	NOUN
inlawrev-29046	818	12	court	court	NOUN
inlawrev-29046	818	13	concluded	conclude	VERB
inlawrev-29046	818	14	that	that	SCONJ
inlawrev-29046	818	15	the	the	DET
inlawrev-29046	818	16	agit	agit	ADJ
inlawrev-29046	818	17	statutory	statutory	ADJ
inlawrev-29046	818	18	framework	framework	NOUN
inlawrev-29046	818	19	generally	generally	ADV
inlawrev-29046	818	20	defines	define	VERB
inlawrev-29046	818	21	“	"	PUNCT
inlawrev-29046	818	22	income	income	NOUN
inlawrev-29046	818	23	”	"	PUNCT
inlawrev-29046	818	24	as	as	ADP
inlawrev-29046	818	25	adjusted	adjust	VERB
inlawrev-29046	818	26	gross	gross	ADJ
inlawrev-29046	818	27	income	income	NOUN
inlawrev-29046	818	28	(	(	PUNCT
inlawrev-29046	818	29	agi)—a	agi)—a	ADP
inlawrev-29046	818	30	calculation	calculation	NOUN
inlawrev-29046	818	31	rooted	root	VERB
inlawrev-29046	818	32	in	in	ADP
inlawrev-29046	818	33	net	net	ADJ
inlawrev-29046	818	34	income.346	income.346	VERB
inlawrev-29046	818	35	further	far	ADV
inlawrev-29046	818	36	reinforcing	reinforce	VERB
inlawrev-29046	818	37	this	this	DET
inlawrev-29046	818	38	interpretation	interpretation	NOUN
inlawrev-29046	818	39	,	,	PUNCT
inlawrev-29046	818	40	the	the	DET
inlawrev-29046	818	41	u.s	u.s	PROPN
inlawrev-29046	818	42	.	.	PROPN
inlawrev-29046	818	43	supreme	supreme	PROPN
inlawrev-29046	818	44	court	court	PROPN
inlawrev-29046	818	45	has	have	AUX
inlawrev-29046	818	46	defined	define	VERB
inlawrev-29046	818	47	“	"	PUNCT
inlawrev-29046	818	48	income	income	NOUN
inlawrev-29046	818	49	”	"	PUNCT
inlawrev-29046	818	50	as	as	ADP
inlawrev-29046	818	51	:	:	PUNCT
inlawrev-29046	818	52	“	"	PUNCT
inlawrev-29046	818	53	[	[	X
inlawrev-29046	818	54	g]ain	g]ain	NOUN
inlawrev-29046	818	55	derived	derive	VERB
inlawrev-29046	818	56	from	from	ADP
inlawrev-29046	818	57	capital	capital	NOUN
inlawrev-29046	818	58	,	,	PUNCT
inlawrev-29046	818	59	from	from	ADP
inlawrev-29046	818	60	labor	labor	NOUN
inlawrev-29046	818	61	,	,	PUNCT
inlawrev-29046	818	62	or	or	CCONJ
inlawrev-29046	818	63	from	from	ADP
inlawrev-29046	818	64	both	both	CCONJ
inlawrev-29046	818	65	combined	combine	VERB
inlawrev-29046	818	66	,	,	PUNCT
inlawrev-29046	818	67	”	"	PUNCT
inlawrev-29046	818	68	provided	provide	VERB
inlawrev-29046	818	69	it	it	PRON
inlawrev-29046	818	70	includes	include	VERB
inlawrev-29046	818	71	profit.347	profit.347	NOUN
inlawrev-29046	818	72	similarly	similarly	ADV
inlawrev-29046	818	73	,	,	PUNCT
inlawrev-29046	818	74	the	the	DET
inlawrev-29046	818	75	federal	federal	ADJ
inlawrev-29046	818	76	tax	tax	NOUN
inlawrev-29046	818	77	code	code	NOUN
inlawrev-29046	818	78	defines	define	VERB
inlawrev-29046	818	79	taxable	taxable	ADJ
inlawrev-29046	818	80	income	income	NOUN
inlawrev-29046	818	81	as	as	ADP
inlawrev-29046	818	82	“	"	PUNCT
inlawrev-29046	818	83	gross	gross	ADJ
inlawrev-29046	818	84	income	income	NOUN
inlawrev-29046	818	85	minus	minus	NOUN
inlawrev-29046	818	86	deductions	deduction	NOUN
inlawrev-29046	818	87	.	.	PUNCT
inlawrev-29046	818	88	.	.	PUNCT
inlawrev-29046	818	89	.	.	PUNCT
inlawrev-29046	819	1	.”348	.”348	PUNCT
inlawrev-29046	820	1	finally	finally	ADV
inlawrev-29046	820	2	,	,	PUNCT
inlawrev-29046	820	3	—	—	PUNCT
inlawrev-29046	820	4	—	—	PUNCT
inlawrev-29046	820	5	—	—	PUNCT
inlawrev-29046	820	6	—	—	PUNCT
inlawrev-29046	820	7	—	—	PUNCT
inlawrev-29046	820	8	—	—	PUNCT
inlawrev-29046	820	9	—	—	PUNCT
inlawrev-29046	820	10	—	—	PUNCT
inlawrev-29046	820	11	—	—	PUNCT
inlawrev-29046	820	12	—	—	PUNCT
inlawrev-29046	820	13	—	—	PUNCT
inlawrev-29046	820	14	—	—	PUNCT
inlawrev-29046	820	15	—	—	PUNCT
inlawrev-29046	820	16	—	—	PUNCT
inlawrev-29046	820	17	—	—	PUNCT
inlawrev-29046	820	18	—	—	PUNCT
inlawrev-29046	820	19	—	—	PUNCT
inlawrev-29046	820	20	—	—	PUNCT
inlawrev-29046	820	21	—	—	PUNCT
inlawrev-29046	820	22	—	—	PUNCT
inlawrev-29046	820	23	—	—	PUNCT
inlawrev-29046	820	24	—	—	PUNCT
inlawrev-29046	820	25	—	—	PUNCT
inlawrev-29046	820	26	—	—	PUNCT
inlawrev-29046	820	27	—	—	PUNCT
inlawrev-29046	820	28	—	—	PUNCT
inlawrev-29046	820	29	—	—	PUNCT
inlawrev-29046	820	30	—	—	PUNCT
inlawrev-29046	820	31	—	—	PUNCT
inlawrev-29046	820	32	338	338	NUM
inlawrev-29046	820	33	.	.	PUNCT
inlawrev-29046	821	1	i	i	PRON
inlawrev-29046	821	2	d.	d.	PROPN
inlawrev-29046	821	3	at	at	ADP
inlawrev-29046	821	4	399	399	NUM
inlawrev-29046	821	5	.	.	PUNCT
inlawrev-29046	822	1	339	339	NUM
inlawrev-29046	822	2	.	.	PUNCT
inlawrev-29046	823	1	i	i	PRON
inlawrev-29046	823	2	d.	d.	PROPN
inlawrev-29046	823	3	(	(	PUNCT
inlawrev-29046	823	4	citing	cite	VERB
inlawrev-29046	823	5	ind	ind	NOUN
inlawrev-29046	823	6	.	.	PUNCT
inlawrev-29046	824	1	const	const	PROPN
inlawrev-29046	824	2	.	.	PUNCT
inlawrev-29046	825	1	art	art	NOUN
inlawrev-29046	825	2	.	.	PUNCT
inlawrev-29046	826	1	1	1	NUM
inlawrev-29046	826	2	,	,	PUNCT
inlawrev-29046	826	3	§	§	PROPN
inlawrev-29046	826	4	12	12	NUM
inlawrev-29046	826	5	)	)	PUNCT
inlawrev-29046	826	6	.	.	PUNCT
inlawrev-29046	827	1	340	340	NUM
inlawrev-29046	827	2	.	.	PUNCT
inlawrev-29046	828	1	i	i	PRON
inlawrev-29046	828	2	d.	d.	PROPN
inlawrev-29046	828	3	(	(	PUNCT
inlawrev-29046	828	4	citing	cite	VERB
inlawrev-29046	828	5	doe	doe	NOUN
inlawrev-29046	828	6	v.	v.	ADP
inlawrev-29046	828	7	o’connor	o’connor	ADV
inlawrev-29046	828	8	,	,	PUNCT
inlawrev-29046	828	9	790	790	NUM
inlawrev-29046	828	10	n.e.2d	n.e.2d	NOUN
inlawrev-29046	828	11	985	985	NUM
inlawrev-29046	828	12	,	,	PUNCT
inlawrev-29046	828	13	988	988	NUM
inlawrev-29046	828	14	(	(	PUNCT
inlawrev-29046	828	15	ind	ind	NOUN
inlawrev-29046	828	16	.	.	PUNCT
inlawrev-29046	828	17	2003	2003	NUM
inlawrev-29046	828	18	)	)	PUNCT
inlawrev-29046	828	19	)	)	PUNCT
inlawrev-29046	828	20	.	.	PUNCT
inlawrev-29046	829	1	341	341	NUM
inlawrev-29046	829	2	.	.	PUNCT
inlawrev-29046	830	1	i	i	PRON
inlawrev-29046	830	2	d.	d.	PROPN
inlawrev-29046	830	3	at	at	ADP
inlawrev-29046	830	4	400	400	NUM
inlawrev-29046	830	5	.	.	PUNCT
inlawrev-29046	830	6	342	342	NUM
inlawrev-29046	830	7	.	.	PUNCT
inlawrev-29046	831	1	i	i	PRON
inlawrev-29046	831	2	d.	d.	PROPN
inlawrev-29046	831	3	343	343	NUM
inlawrev-29046	831	4	.	.	PUNCT
inlawrev-29046	832	1	i	i	PRON
inlawrev-29046	832	2	d.	d.	PROPN
inlawrev-29046	832	3	344	344	NUM
inlawrev-29046	832	4	.	.	PUNCT
inlawrev-29046	833	1	i	i	PRON
inlawrev-29046	833	2	d.	d.	PROPN
inlawrev-29046	833	3	345	345	NUM
inlawrev-29046	833	4	.	.	PUNCT
inlawrev-29046	834	1	i	i	PRON
inlawrev-29046	834	2	d.	d.	PROPN
inlawrev-29046	834	3	at	at	ADP
inlawrev-29046	834	4	397	397	NUM
inlawrev-29046	834	5	.	.	PUNCT
inlawrev-29046	834	6	346	346	NUM
inlawrev-29046	834	7	.	.	PUNCT
inlawrev-29046	835	1	smith	smith	PROPN
inlawrev-29046	835	2	v.	v.	ADP
inlawrev-29046	835	3	ind	ind	PROPN
inlawrev-29046	835	4	.	.	PUNCT
inlawrev-29046	836	1	dep’t	dep’t	NOUN
inlawrev-29046	836	2	of	of	ADP
inlawrev-29046	836	3	state	state	NOUN
inlawrev-29046	836	4	revenue	revenue	NOUN
inlawrev-29046	836	5	,	,	PUNCT
inlawrev-29046	836	6	122	122	NUM
inlawrev-29046	836	7	n.e.3d	n.e.3d	NUM
inlawrev-29046	836	8	489	489	NUM
inlawrev-29046	836	9	,	,	PUNCT
inlawrev-29046	836	10	494	494	NUM
inlawrev-29046	836	11	(	(	PUNCT
inlawrev-29046	836	12	ind	ind	NOUN
inlawrev-29046	836	13	.	.	PUNCT
inlawrev-29046	837	1	t.c	t.c	PROPN
inlawrev-29046	837	2	.	.	PROPN
inlawrev-29046	837	3	2019	2019	NUM
inlawrev-29046	837	4	)	)	PUNCT
inlawrev-29046	837	5	.	.	PUNCT
inlawrev-29046	838	1	347	347	NUM
inlawrev-29046	838	2	.	.	PUNCT
inlawrev-29046	839	1	e.g.	e.g.	ADV
inlawrev-29046	839	2	,	,	PUNCT
inlawrev-29046	839	3	eisner	eisner	PROPN
inlawrev-29046	839	4	v.	v.	PROPN
inlawrev-29046	839	5	macomber	macomber	PROPN
inlawrev-29046	839	6	,	,	PUNCT
inlawrev-29046	839	7	252	252	NUM
inlawrev-29046	839	8	u.s	u.s	PROPN
inlawrev-29046	839	9	.	.	PROPN
inlawrev-29046	839	10	189	189	NUM
inlawrev-29046	839	11	,	,	PUNCT
inlawrev-29046	839	12	206	206	NUM
inlawrev-29046	839	13	(	(	PUNCT
inlawrev-29046	839	14	1920	1920	NUM
inlawrev-29046	839	15	)	)	PUNCT
inlawrev-29046	839	16	.	.	PUNCT
inlawrev-29046	840	1	348	348	NUM
inlawrev-29046	840	2	.	.	PUNCT
inlawrev-29046	840	3	i.r.c	i.r.c	NOUN
inlawrev-29046	840	4	§	§	PROPN
inlawrev-29046	840	5	63(a	63(a	NUM
inlawrev-29046	840	6	)	)	PUNCT
inlawrev-29046	840	7	.	.	PUNCT
inlawrev-29046	841	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	841	2	280405831_inlr-58-4_text.indd	280405831_inlr-58-4_text.indd	NUM
inlawrev-29046	842	1	280	280	NUM
inlawrev-29046	842	2	5/13/25	5/13/25	NUM
inlawrev-29046	842	3	4:51	4:51	NUM
inlawrev-29046	842	4	 	 	SPACE
inlawrev-29046	842	5	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	842	6	4:51	4:51	NUM
inlawrev-29046	842	7	 	 	SPACE
inlawrev-29046	842	8	pm	pm	NOUN
inlawrev-29046	842	9	2025	2025	NUM
inlawrev-29046	842	10	]	]	PUNCT
inlawrev-29046	842	11	tax	tax	NOUN
inlawrev-29046	842	12	law	law	NOUN
inlawrev-29046	842	13	957	957	NUM
inlawrev-29046	842	14	indiana	indiana	NOUN
inlawrev-29046	842	15	tax	tax	NOUN
inlawrev-29046	842	16	regulations	regulation	NOUN
inlawrev-29046	842	17	also	also	ADV
inlawrev-29046	842	18	align	align	VERB
inlawrev-29046	842	19	with	with	ADP
inlawrev-29046	842	20	this	this	DET
inlawrev-29046	842	21	understanding	understanding	NOUN
inlawrev-29046	842	22	,	,	PUNCT
inlawrev-29046	842	23	frequently	frequently	ADV
inlawrev-29046	842	24	defining	define	VERB
inlawrev-29046	842	25	income	income	NOUN
inlawrev-29046	842	26	in	in	ADP
inlawrev-29046	842	27	terms	term	NOUN
inlawrev-29046	842	28	of	of	ADP
inlawrev-29046	842	29	net	net	ADJ
inlawrev-29046	842	30	income.349	income.349	NOUN
inlawrev-29046	842	31	if	if	SCONJ
inlawrev-29046	842	32	the	the	DET
inlawrev-29046	842	33	department	department	NOUN
inlawrev-29046	842	34	’s	’s	PART
inlawrev-29046	842	35	broader	broad	ADJ
inlawrev-29046	842	36	interpretation	interpretation	NOUN
inlawrev-29046	842	37	of	of	ADP
inlawrev-29046	842	38	“	"	PUNCT
inlawrev-29046	842	39	income	income	NOUN
inlawrev-29046	842	40	”	"	PUNCT
inlawrev-29046	842	41	to	to	PART
inlawrev-29046	842	42	include	include	VERB
inlawrev-29046	842	43	gross	gross	ADJ
inlawrev-29046	842	44	receipts	receipt	NOUN
inlawrev-29046	842	45	is	be	AUX
inlawrev-29046	842	46	correct	correct	ADJ
inlawrev-29046	842	47	,	,	PUNCT
inlawrev-29046	842	48	it	it	PRON
inlawrev-29046	842	49	introduces	introduce	VERB
inlawrev-29046	842	50	a	a	DET
inlawrev-29046	842	51	significant	significant	ADJ
inlawrev-29046	842	52	new	new	ADJ
inlawrev-29046	842	53	ambiguity	ambiguity	NOUN
inlawrev-29046	842	54	:	:	PUNCT
inlawrev-29046	842	55	how	how	SCONJ
inlawrev-29046	842	56	can	can	AUX
inlawrev-29046	842	57	taxpayers	taxpayer	NOUN
inlawrev-29046	842	58	and	and	CCONJ
inlawrev-29046	842	59	the	the	DET
inlawrev-29046	842	60	department	department	NOUN
inlawrev-29046	842	61	consistently	consistently	ADV
inlawrev-29046	842	62	distinguish	distinguish	VERB
inlawrev-29046	842	63	between	between	ADP
inlawrev-29046	842	64	excludable	excludable	ADJ
inlawrev-29046	842	65	,	,	PUNCT
inlawrev-29046	842	66	unapportioned	unapportioned	ADJ
inlawrev-29046	842	67	excise	excise	NOUN
inlawrev-29046	842	68	taxes	taxis	NOUN
inlawrev-29046	842	69	,	,	PUNCT
inlawrev-29046	842	70	privilege	privilege	NOUN
inlawrev-29046	842	71	fees	fee	NOUN
inlawrev-29046	842	72	,	,	PUNCT
inlawrev-29046	842	73	and	and	CCONJ
inlawrev-29046	842	74	other	other	ADJ
inlawrev-29046	842	75	non	non	ADJ
inlawrev-29046	842	76	-	-	ADJ
inlawrev-29046	842	77	tax	tax	ADJ
inlawrev-29046	842	78	payments	payment	NOUN
inlawrev-29046	842	79	and	and	CCONJ
inlawrev-29046	842	80	taxes	taxis	NOUN
inlawrev-29046	842	81	that	that	PRON
inlawrev-29046	842	82	must	must	AUX
inlawrev-29046	842	83	be	be	AUX
inlawrev-29046	842	84	added	add	VERB
inlawrev-29046	842	85	back	back	ADP
inlawrev-29046	842	86	?	?	PUNCT
inlawrev-29046	843	1	by	by	ADP
inlawrev-29046	843	2	adopting	adopt	VERB
inlawrev-29046	843	3	this	this	DET
inlawrev-29046	843	4	broad	broad	ADJ
inlawrev-29046	843	5	definition	definition	NOUN
inlawrev-29046	843	6	,	,	PUNCT
inlawrev-29046	843	7	the	the	DET
inlawrev-29046	843	8	department	department	NOUN
inlawrev-29046	843	9	essentially	essentially	ADV
inlawrev-29046	843	10	replaces	replace	VERB
inlawrev-29046	843	11	one	one	NUM
inlawrev-29046	843	12	ambiguity	ambiguity	NOUN
inlawrev-29046	843	13	—	—	PUNCT
inlawrev-29046	843	14	the	the	DET
inlawrev-29046	843	15	meaning	meaning	NOUN
inlawrev-29046	843	16	of	of	ADP
inlawrev-29046	843	17	“	"	PUNCT
inlawrev-29046	843	18	income”—with	income”—with	ADP
inlawrev-29046	843	19	another	another	PRON
inlawrev-29046	843	20	:	:	PUNCT
inlawrev-29046	843	21	the	the	DET
inlawrev-29046	843	22	method	method	NOUN
inlawrev-29046	843	23	by	by	ADP
inlawrev-29046	843	24	which	which	PRON
inlawrev-29046	843	25	taxpayers	taxpayer	NOUN
inlawrev-29046	843	26	are	be	AUX
inlawrev-29046	843	27	expected	expect	VERB
inlawrev-29046	843	28	to	to	PART
inlawrev-29046	843	29	differentiate	differentiate	VERB
inlawrev-29046	843	30	between	between	ADP
inlawrev-29046	843	31	add	add	VERB
inlawrev-29046	843	32	-	-	PUNCT
inlawrev-29046	843	33	back	back	ADJ
inlawrev-29046	843	34	taxes	taxis	NOUN
inlawrev-29046	843	35	measured	measure	VERB
inlawrev-29046	843	36	by	by	ADP
inlawrev-29046	843	37	income	income	NOUN
inlawrev-29046	843	38	and	and	CCONJ
inlawrev-29046	843	39	other	other	ADJ
inlawrev-29046	843	40	taxes	taxis	NOUN
inlawrev-29046	843	41	measured	measure	VERB
inlawrev-29046	843	42	by	by	ADP
inlawrev-29046	843	43	non	non	ADJ
inlawrev-29046	843	44	-	-	ADJ
inlawrev-29046	843	45	income	income	ADJ
inlawrev-29046	843	46	factors	factor	NOUN
inlawrev-29046	843	47	.	.	PUNCT
inlawrev-29046	844	1	this	this	DET
inlawrev-29046	844	2	shift	shift	NOUN
inlawrev-29046	844	3	erodes	erode	VERB
inlawrev-29046	844	4	taxpayer	taxpayer	NOUN
inlawrev-29046	844	5	certainty	certainty	NOUN
inlawrev-29046	844	6	and	and	CCONJ
inlawrev-29046	844	7	undermines	undermine	VERB
inlawrev-29046	844	8	the	the	DET
inlawrev-29046	844	9	repeatability	repeatability	NOUN
inlawrev-29046	844	10	necessary	necessary	ADJ
inlawrev-29046	844	11	for	for	ADP
inlawrev-29046	844	12	a	a	DET
inlawrev-29046	844	13	predictable	predictable	ADJ
inlawrev-29046	844	14	and	and	CCONJ
inlawrev-29046	844	15	fair	fair	ADJ
inlawrev-29046	844	16	tax	tax	NOUN
inlawrev-29046	844	17	system	system	NOUN
inlawrev-29046	844	18	.	.	PUNCT
inlawrev-29046	845	1	the	the	DET
inlawrev-29046	845	2	indiana	indiana	PROPN
inlawrev-29046	845	3	supreme	supreme	PROPN
inlawrev-29046	845	4	court	court	PROPN
inlawrev-29046	845	5	will	will	AUX
inlawrev-29046	845	6	now	now	ADV
inlawrev-29046	845	7	weigh	weigh	VERB
inlawrev-29046	845	8	in	in	ADP
inlawrev-29046	845	9	on	on	ADP
inlawrev-29046	845	10	this	this	DET
inlawrev-29046	845	11	issue	issue	NOUN
inlawrev-29046	845	12	.	.	PUNCT
inlawrev-29046	846	1	on	on	ADP
inlawrev-29046	846	2	may	may	PROPN
inlawrev-29046	846	3	29	29	NUM
inlawrev-29046	846	4	,	,	PUNCT
inlawrev-29046	846	5	2024	2024	NUM
inlawrev-29046	846	6	,	,	PUNCT
inlawrev-29046	846	7	the	the	DET
inlawrev-29046	846	8	taxpayer	taxpayer	NOUN
inlawrev-29046	846	9	penn	penn	PROPN
inlawrev-29046	846	10	filed	file	VERB
inlawrev-29046	846	11	its	its	PRON
inlawrev-29046	846	12	petition	petition	NOUN
inlawrev-29046	846	13	for	for	ADP
inlawrev-29046	846	14	review.350	review.350	PROPN
inlawrev-29046	846	15	on	on	ADP
inlawrev-29046	846	16	november	november	PROPN
inlawrev-29046	846	17	6	6	NUM
inlawrev-29046	846	18	,	,	PUNCT
inlawrev-29046	846	19	2024	2024	NUM
inlawrev-29046	846	20	,	,	PUNCT
inlawrev-29046	846	21	the	the	DET
inlawrev-29046	846	22	supreme	supreme	PROPN
inlawrev-29046	846	23	court	court	PROPN
inlawrev-29046	846	24	granted	grant	VERB
inlawrev-29046	846	25	review	review	NOUN
inlawrev-29046	846	26	and	and	CCONJ
inlawrev-29046	846	27	scheduled	schedule	VERB
inlawrev-29046	846	28	the	the	DET
inlawrev-29046	846	29	case	case	NOUN
inlawrev-29046	846	30	for	for	ADP
inlawrev-29046	846	31	oral	oral	ADJ
inlawrev-29046	846	32	arguments	argument	NOUN
inlawrev-29046	846	33	,	,	PUNCT
inlawrev-29046	846	34	offering	offer	VERB
inlawrev-29046	846	35	a	a	DET
inlawrev-29046	846	36	critical	critical	ADJ
inlawrev-29046	846	37	opportunity	opportunity	NOUN
inlawrev-29046	846	38	to	to	PART
inlawrev-29046	846	39	resolve	resolve	VERB
inlawrev-29046	846	40	the	the	DET
inlawrev-29046	846	41	interpretive	interpretive	ADJ
inlawrev-29046	846	42	challenges	challenge	NOUN
inlawrev-29046	846	43	surrounding	surround	VERB
inlawrev-29046	846	44	the	the	DET
inlawrev-29046	846	45	scope	scope	NOUN
inlawrev-29046	846	46	of	of	ADP
inlawrev-29046	846	47	the	the	DET
inlawrev-29046	846	48	term	term	NOUN
inlawrev-29046	846	49	“	"	PUNCT
inlawrev-29046	846	50	income	income	NOUN
inlawrev-29046	846	51	”	"	PUNCT
inlawrev-29046	846	52	in	in	ADP
inlawrev-29046	846	53	indiana	indiana	PROPN
inlawrev-29046	846	54	’s	’s	PART
inlawrev-29046	846	55	add	add	VERB
inlawrev-29046	846	56	-	-	PUNCT
inlawrev-29046	846	57	back	back	ADP
inlawrev-29046	846	58	statute.351	statute.351	NOUN
inlawrev-29046	846	59	c.	c.	NOUN
inlawrev-29046	846	60	sales	sale	NOUN
inlawrev-29046	846	61	tax	tax	NOUN
inlawrev-29046	846	62	1	1	NUM
inlawrev-29046	846	63	.	.	PUNCT
inlawrev-29046	846	64	indiana	indiana	PROPN
inlawrev-29046	846	65	finance	finance	PROPN
inlawrev-29046	846	66	financial	financial	PROPN
inlawrev-29046	846	67	corp	corp	PROPN
inlawrev-29046	846	68	.	.	PROPN
inlawrev-29046	847	1	v.	v.	PROPN
inlawrev-29046	847	2	indiana	indiana	PROPN
inlawrev-29046	847	3	department	department	PROPN
inlawrev-29046	847	4	of	of	ADP
inlawrev-29046	847	5	state	state	NOUN
inlawrev-29046	848	1	revenue.352	revenue.352	ADJ
inlawrev-29046	848	2	—	—	PUNCT
inlawrev-29046	848	3	the	the	DET
inlawrev-29046	848	4	issue	issue	NOUN
inlawrev-29046	848	5	before	before	SCONJ
inlawrev-29046	848	6	the	the	DET
inlawrev-29046	848	7	tax	tax	NOUN
inlawrev-29046	848	8	court	court	NOUN
inlawrev-29046	848	9	was	be	AUX
inlawrev-29046	848	10	whether	whether	SCONJ
inlawrev-29046	848	11	the	the	DET
inlawrev-29046	848	12	indiana	indiana	PROPN
inlawrev-29046	848	13	department	department	PROPN
inlawrev-29046	848	14	of	of	ADP
inlawrev-29046	848	15	state	state	PROPN
inlawrev-29046	848	16	revenue	revenue	NOUN
inlawrev-29046	848	17	(	(	PUNCT
inlawrev-29046	848	18	“	"	PUNCT
inlawrev-29046	848	19	department	department	NOUN
inlawrev-29046	848	20	”	"	PUNCT
inlawrev-29046	848	21	)	)	PUNCT
inlawrev-29046	848	22	properly	properly	ADV
inlawrev-29046	848	23	denied	deny	VERB
inlawrev-29046	848	24	a	a	DET
inlawrev-29046	848	25	taxpayer	taxpayer	NOUN
inlawrev-29046	848	26	’s	’s	PART
inlawrev-29046	848	27	sales	sale	NOUN
inlawrev-29046	848	28	tax	tax	NOUN
inlawrev-29046	848	29	refund	refund	NOUN
inlawrev-29046	848	30	claims	claim	NOUN
inlawrev-29046	848	31	premised	premise	VERB
inlawrev-29046	848	32	on	on	ADP
inlawrev-29046	848	33	a	a	DET
inlawrev-29046	848	34	taxpayer	taxpayer	NOUN
inlawrev-29046	848	35	’s	’s	PART
inlawrev-29046	848	36	calculation	calculation	NOUN
inlawrev-29046	848	37	of	of	ADP
inlawrev-29046	848	38	a	a	DET
inlawrev-29046	848	39	bad	bad	ADJ
inlawrev-29046	848	40	-	-	PUNCT
inlawrev-29046	848	41	debt	debt	NOUN
inlawrev-29046	848	42	deduction	deduction	NOUN
inlawrev-29046	848	43	involving	involve	VERB
inlawrev-29046	848	44	repossessed	repossess	VERB
inlawrev-29046	848	45	property	property	NOUN
inlawrev-29046	848	46	.	.	PUNCT
inlawrev-29046	849	1	the	the	DET
inlawrev-29046	849	2	taxpayer	taxpayer	PROPN
inlawrev-29046	849	3	,	,	PUNCT
inlawrev-29046	849	4	oak	oak	PROPN
inlawrev-29046	849	5	motors	motors	PROPN
inlawrev-29046	849	6	,	,	PUNCT
inlawrev-29046	849	7	inc	inc	PROPN
inlawrev-29046	849	8	.	.	PROPN
inlawrev-29046	849	9	(	(	PUNCT
inlawrev-29046	849	10	“	"	PUNCT
inlawrev-29046	849	11	oak	oak	NOUN
inlawrev-29046	849	12	motors	motor	NOUN
inlawrev-29046	849	13	”	"	PUNCT
inlawrev-29046	849	14	)	)	PUNCT
inlawrev-29046	849	15	,	,	PUNCT
inlawrev-29046	849	16	an	an	DET
inlawrev-29046	849	17	indiana	indiana	NOUN
inlawrev-29046	849	18	-	-	PUNCT
inlawrev-29046	849	19	based	base	VERB
inlawrev-29046	849	20	car	car	NOUN
inlawrev-29046	849	21	dealership	dealership	NOUN
inlawrev-29046	849	22	,	,	PUNCT
inlawrev-29046	849	23	sold	sell	VERB
inlawrev-29046	849	24	cars	car	NOUN
inlawrev-29046	849	25	via	via	ADP
inlawrev-29046	849	26	installment	installment	NOUN
inlawrev-29046	849	27	-	-	PUNCT
inlawrev-29046	849	28	sale	sale	NOUN
inlawrev-29046	849	29	contracts	contract	NOUN
inlawrev-29046	849	30	,	,	PUNCT
inlawrev-29046	849	31	financing	finance	VERB
inlawrev-29046	849	32	all	all	PRON
inlawrev-29046	849	33	or	or	CCONJ
inlawrev-29046	849	34	part	part	NOUN
inlawrev-29046	849	35	of	of	ADP
inlawrev-29046	849	36	the	the	DET
inlawrev-29046	849	37	purchase	purchase	NOUN
inlawrev-29046	849	38	price.353	price.353	PROPN
inlawrev-29046	849	39	it	it	PRON
inlawrev-29046	849	40	remitted	remit	VERB
inlawrev-29046	849	41	the	the	DET
inlawrev-29046	849	42	sales	sale	NOUN
inlawrev-29046	849	43	tax	tax	NOUN
inlawrev-29046	849	44	to	to	ADP
inlawrev-29046	849	45	the	the	DET
inlawrev-29046	849	46	department.354	department.354	PROPN
inlawrev-29046	849	47	oak	oak	NOUN
inlawrev-29046	849	48	motors	motor	NOUN
inlawrev-29046	849	49	’	'	PUNCT
inlawrev-29046	849	50	—	—	PUNCT
inlawrev-29046	849	51	—	—	PUNCT
inlawrev-29046	849	52	—	—	PUNCT
inlawrev-29046	849	53	—	—	PUNCT
inlawrev-29046	849	54	—	—	PUNCT
inlawrev-29046	849	55	—	—	PUNCT
inlawrev-29046	849	56	—	—	PUNCT
inlawrev-29046	849	57	—	—	PUNCT
inlawrev-29046	849	58	—	—	PUNCT
inlawrev-29046	849	59	—	—	PUNCT
inlawrev-29046	849	60	—	—	PUNCT
inlawrev-29046	849	61	—	—	PUNCT
inlawrev-29046	849	62	—	—	PUNCT
inlawrev-29046	849	63	—	—	PUNCT
inlawrev-29046	849	64	—	—	PUNCT
inlawrev-29046	849	65	—	—	PUNCT
inlawrev-29046	849	66	—	—	PUNCT
inlawrev-29046	849	67	—	—	PUNCT
inlawrev-29046	849	68	—	—	PUNCT
inlawrev-29046	849	69	—	—	PUNCT
inlawrev-29046	849	70	—	—	PUNCT
inlawrev-29046	849	71	—	—	PUNCT
inlawrev-29046	849	72	—	—	PUNCT
inlawrev-29046	849	73	—	—	PUNCT
inlawrev-29046	849	74	—	—	PUNCT
inlawrev-29046	849	75	—	—	PUNCT
inlawrev-29046	849	76	—	—	PUNCT
inlawrev-29046	849	77	—	—	PUNCT
inlawrev-29046	849	78	—	—	PUNCT
inlawrev-29046	849	79	349	349	X
inlawrev-29046	849	80	.	.	PUNCT
inlawrev-29046	850	1	see	see	VERB
inlawrev-29046	850	2	,	,	PUNCT
inlawrev-29046	850	3	e.g.	e.g.	ADV
inlawrev-29046	850	4	,	,	PUNCT
inlawrev-29046	850	5	45	45	NUM
inlawrev-29046	850	6	ind	ind	NOUN
inlawrev-29046	850	7	.	.	PUNCT
inlawrev-29046	851	1	admin	admin	PROPN
inlawrev-29046	851	2	.	.	PUNCT
inlawrev-29046	852	1	code	code	PROPN
inlawrev-29046	852	2	3.1	3.1	NUM
inlawrev-29046	852	3	-	-	SYM
inlawrev-29046	852	4	1	1	NUM
inlawrev-29046	852	5	-	-	SYM
inlawrev-29046	852	6	55	55	NUM
inlawrev-29046	852	7	(	(	PUNCT
inlawrev-29046	852	8	2009	2009	NUM
inlawrev-29046	852	9	)	)	PUNCT
inlawrev-29046	852	10	(	(	PUNCT
inlawrev-29046	852	11	describing	describe	VERB
inlawrev-29046	852	12	income	income	NOUN
inlawrev-29046	852	13	as	as	ADP
inlawrev-29046	852	14	the	the	DET
inlawrev-29046	852	15	result	result	NOUN
inlawrev-29046	852	16	of	of	ADP
inlawrev-29046	852	17	“	"	PUNCT
inlawrev-29046	852	18	income	income	NOUN
inlawrev-29046	852	19	-	-	PUNCT
inlawrev-29046	852	20	producing	produce	VERB
inlawrev-29046	852	21	activities	activity	NOUN
inlawrev-29046	852	22	”	"	PUNCT
inlawrev-29046	852	23	intended	intend	VERB
inlawrev-29046	852	24	to	to	PART
inlawrev-29046	852	25	obtain	obtain	VERB
inlawrev-29046	852	26	“	"	PUNCT
inlawrev-29046	852	27	gains	gain	NOUN
inlawrev-29046	852	28	or	or	CCONJ
inlawrev-29046	852	29	profit	profit	NOUN
inlawrev-29046	852	30	,	,	PUNCT
inlawrev-29046	852	31	”	"	PUNCT
inlawrev-29046	852	32	explicitly	explicitly	ADV
inlawrev-29046	852	33	distinguishing	distinguish	VERB
inlawrev-29046	852	34	it	it	PRON
inlawrev-29046	852	35	from	from	ADP
inlawrev-29046	852	36	gross	gross	ADJ
inlawrev-29046	852	37	receipts	receipt	NOUN
inlawrev-29046	852	38	)	)	PUNCT
inlawrev-29046	852	39	;	;	PUNCT
inlawrev-29046	852	40	45	45	NUM
inlawrev-29046	852	41	i.a.c	i.a.c	ADJ
inlawrev-29046	853	1	.	.	PUNCT
inlawrev-29046	853	2	15	15	NUM
inlawrev-29046	853	3	-	-	SYM
inlawrev-29046	853	4	5	5	NUM
inlawrev-29046	853	5	-	-	PUNCT
inlawrev-29046	853	6	7(e	7(e	NUM
inlawrev-29046	853	7	)	)	PUNCT
inlawrev-29046	853	8	(	(	PUNCT
inlawrev-29046	853	9	defining	define	VERB
inlawrev-29046	853	10	income	income	NOUN
inlawrev-29046	853	11	for	for	ADP
inlawrev-29046	853	12	indiana	indiana	PROPN
inlawrev-29046	853	13	’s	’s	PART
inlawrev-29046	853	14	adjusted	adjust	VERB
inlawrev-29046	853	15	gross	gross	ADJ
inlawrev-29046	853	16	income	income	NOUN
inlawrev-29046	853	17	tax	tax	NOUN
inlawrev-29046	853	18	(	(	PUNCT
inlawrev-29046	853	19	agit	agit	ADJ
inlawrev-29046	853	20	)	)	PUNCT
inlawrev-29046	853	21	purposes	purpose	NOUN
inlawrev-29046	853	22	as	as	ADP
inlawrev-29046	853	23	adjusted	adjust	VERB
inlawrev-29046	853	24	gross	gross	ADJ
inlawrev-29046	853	25	income	income	NOUN
inlawrev-29046	853	26	for	for	ADP
inlawrev-29046	853	27	the	the	DET
inlawrev-29046	853	28	state	state	NOUN
inlawrev-29046	853	29	’s	’s	PART
inlawrev-29046	853	30	adjusted	adjust	VERB
inlawrev-29046	853	31	gross	gross	ADJ
inlawrev-29046	853	32	income	income	NOUN
inlawrev-29046	853	33	tax	tax	NOUN
inlawrev-29046	853	34	and	and	CCONJ
inlawrev-29046	853	35	other	other	ADJ
inlawrev-29046	853	36	similar	similar	ADJ
inlawrev-29046	853	37	tax	tax	NOUN
inlawrev-29046	853	38	schemes	scheme	NOUN
inlawrev-29046	853	39	)	)	PUNCT
inlawrev-29046	853	40	.	.	PUNCT
inlawrev-29046	854	1	350	350	NUM
inlawrev-29046	854	2	.	.	X
inlawrev-29046	854	3	petition	petition	NOUN
inlawrev-29046	854	4	for	for	ADP
inlawrev-29046	854	5	review	review	NOUN
inlawrev-29046	854	6	,	,	PUNCT
inlawrev-29046	854	7	penn	penn	PROPN
inlawrev-29046	854	8	entertainment	entertainment	PROPN
inlawrev-29046	854	9	,	,	PUNCT
inlawrev-29046	854	10	inc	inc	PROPN
inlawrev-29046	854	11	.	.	PROPN
inlawrev-29046	855	1	v.	v.	ADP
inlawrev-29046	855	2	dep’t	dep’t	NOUN
inlawrev-29046	855	3	of	of	ADP
inlawrev-29046	855	4	state	state	NOUN
inlawrev-29046	855	5	revenue	revenue	NOUN
inlawrev-29046	855	6	,	,	PUNCT
inlawrev-29046	855	7	(	(	PUNCT
inlawrev-29046	855	8	no	no	INTJ
inlawrev-29046	855	9	.	.	PUNCT
inlawrev-29046	855	10	22tta-00015	22tta-00015	NUM
inlawrev-29046	855	11	)	)	PUNCT
inlawrev-29046	855	12	,	,	PUNCT
inlawrev-29046	855	13	2024	2024	NUM
inlawrev-29046	855	14	ind	ind	NOUN
inlawrev-29046	855	15	.	.	PUNCT
inlawrev-29046	856	1	lexis	lexi	VERB
inlawrev-29046	856	2	693	693	NUM
inlawrev-29046	856	3	(	(	PUNCT
inlawrev-29046	856	4	ind	ind	NOUN
inlawrev-29046	856	5	.	.	PUNCT
inlawrev-29046	857	1	nov	nov	PROPN
inlawrev-29046	857	2	.	.	PROPN
inlawrev-29046	857	3	6	6	NUM
inlawrev-29046	857	4	,	,	PUNCT
inlawrev-29046	857	5	2024	2024	NUM
inlawrev-29046	857	6	)	)	PUNCT
inlawrev-29046	857	7	.	.	PUNCT
inlawrev-29046	858	1	351	351	X
inlawrev-29046	858	2	.	.	PUNCT
inlawrev-29046	858	3	see	see	VERB
inlawrev-29046	858	4	mycase.in.gov	mycase.in.gov	ADJ
inlawrev-29046	858	5	,	,	PUNCT
inlawrev-29046	858	6	chronological	chronological	ADJ
inlawrev-29046	858	7	case	case	NOUN
inlawrev-29046	858	8	summary	summary	NOUN
inlawrev-29046	858	9	—	—	PUNCT
inlawrev-29046	858	10	order	order	NOUN
inlawrev-29046	858	11	granting	grant	VERB
inlawrev-29046	858	12	petition	petition	NOUN
inlawrev-29046	858	13	for	for	ADP
inlawrev-29046	858	14	review	review	NOUN
inlawrev-29046	858	15	,	,	PUNCT
inlawrev-29046	858	16	penn	penn	PROPN
inlawrev-29046	858	17	entertainment	entertainment	PROPN
inlawrev-29046	858	18	,	,	PUNCT
inlawrev-29046	858	19	inc	inc	PROPN
inlawrev-29046	858	20	.	.	PROPN
inlawrev-29046	859	1	v.	v.	ADP
inlawrev-29046	859	2	dep’t	dep’t	NOUN
inlawrev-29046	859	3	of	of	ADP
inlawrev-29046	859	4	state	state	NOUN
inlawrev-29046	859	5	revenue	revenue	NOUN
inlawrev-29046	859	6	(	(	PUNCT
inlawrev-29046	859	7	no	no	NOUN
inlawrev-29046	859	8	.	.	NOUN
inlawrev-29046	859	9	24s	24	NOUN
inlawrev-29046	859	10	-	-	NUM
inlawrev-29046	859	11	ta-00382	ta-00382	NOUN
inlawrev-29046	859	12	)	)	PUNCT
inlawrev-29046	859	13	,	,	PUNCT
inlawrev-29046	859	14	accessible	accessible	ADJ
inlawrev-29046	859	15	at	at	ADP
inlawrev-29046	859	16	https://public.courts.in.gov/mycase/#/vw/casesummary/eyj2ijp7iknhc2vub2tlbii6imvzcfbb	https://public.courts.in.gov/mycase/#/vw/casesummary/eyj2ijp7iknhc2vub2tlbii6imvzcfbb	PROPN
inlawrev-29046	859	17	v0nddvpvyjfwrle5t0xwcepqtkxpdxjsqkpoctljnurotw9tx2mxin19	v0nddvpvyjfwrle5t0xwcepqtkxpdxjsqkpoctljnurotw9tx2mxin19	PROPN
inlawrev-29046	859	18	[	[	X
inlawrev-29046	859	19	https://perma.cc/3yx7-84l4	https://perma.cc/3yx7-84l4	X
inlawrev-29046	859	20	]	]	X
inlawrev-29046	859	21	352	352	NUM
inlawrev-29046	859	22	.	.	PUNCT
inlawrev-29046	859	23	226	226	NUM
inlawrev-29046	859	24	n.e.3d	n.e.3d	VERB
inlawrev-29046	859	25	276	276	NUM
inlawrev-29046	859	26	(	(	PUNCT
inlawrev-29046	859	27	ind	ind	NOUN
inlawrev-29046	859	28	.	.	PUNCT
inlawrev-29046	860	1	t.c	t.c	PROPN
inlawrev-29046	860	2	.	.	PROPN
inlawrev-29046	860	3	2024	2024	NUM
inlawrev-29046	860	4	)	)	PUNCT
inlawrev-29046	860	5	(	(	PUNCT
inlawrev-29046	860	6	senior	senior	ADJ
inlawrev-29046	860	7	judge	judge	NOUN
inlawrev-29046	860	8	wentworth	wentworth	PROPN
inlawrev-29046	860	9	authored	author	VERB
inlawrev-29046	860	10	the	the	DET
inlawrev-29046	860	11	opinion	opinion	NOUN
inlawrev-29046	860	12	)	)	PUNCT
inlawrev-29046	860	13	.	.	PUNCT
inlawrev-29046	861	1	353	353	NUM
inlawrev-29046	861	2	.	.	PUNCT
inlawrev-29046	862	1	i	i	PRON
inlawrev-29046	862	2	d.	d.	PROPN
inlawrev-29046	862	3	at	at	ADP
inlawrev-29046	862	4	277	277	NUM
inlawrev-29046	862	5	.	.	PUNCT
inlawrev-29046	863	1	354	354	NUM
inlawrev-29046	863	2	.	.	PUNCT
inlawrev-29046	864	1	i	i	PRON
inlawrev-29046	864	2	d.	d.	PROPN
inlawrev-29046	864	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	864	4	281405831_inlr-58-4_text.indd	281405831_inlr-58-4_text.indd	NUM
inlawrev-29046	864	5	281	281	NUM
inlawrev-29046	864	6	5/13/25	5/13/25	NUM
inlawrev-29046	864	7	4:51	4:51	NUM
inlawrev-29046	864	8	 	 	SPACE
inlawrev-29046	864	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	864	10	4:51	4:51	NUM
inlawrev-29046	864	11	 	 	SPACE
inlawrev-29046	864	12	pm	pm	NOUN
inlawrev-29046	864	13	indiana	indiana	PROPN
inlawrev-29046	864	14	law	law	PROPN
inlawrev-29046	864	15	review	review	NOUN
inlawrev-29046	864	16	[	[	X
inlawrev-29046	864	17	vol	vol	NOUN
inlawrev-29046	864	18	.	.	PUNCT
inlawrev-29046	865	1	58:923	58:923	NUM
inlawrev-29046	865	2	958	958	NUM
inlawrev-29046	865	3	affiliate	affiliate	NOUN
inlawrev-29046	865	4	,	,	PUNCT
inlawrev-29046	865	5	indiana	indiana	PROPN
inlawrev-29046	865	6	finance	finance	PROPN
inlawrev-29046	865	7	,	,	PUNCT
inlawrev-29046	865	8	purchased	purchase	VERB
inlawrev-29046	865	9	these	these	DET
inlawrev-29046	865	10	contracts	contract	NOUN
inlawrev-29046	865	11	without	without	ADP
inlawrev-29046	865	12	recourse355	recourse355	PROPN
inlawrev-29046	865	13	for	for	ADP
inlawrev-29046	865	14	65	65	NUM
inlawrev-29046	865	15	%	%	NOUN
inlawrev-29046	865	16	or	or	CCONJ
inlawrev-29046	865	17	70	70	NUM
inlawrev-29046	865	18	%	%	NOUN
inlawrev-29046	865	19	of	of	ADP
inlawrev-29046	865	20	the	the	DET
inlawrev-29046	865	21	original	original	ADJ
inlawrev-29046	865	22	amount	amount	NOUN
inlawrev-29046	865	23	financed.356	financed.356	NOUN
inlawrev-29046	865	24	that	that	PRON
inlawrev-29046	865	25	is	be	AUX
inlawrev-29046	865	26	,	,	PUNCT
inlawrev-29046	865	27	it	it	PRON
inlawrev-29046	865	28	purchased	purchase	VERB
inlawrev-29046	865	29	the	the	DET
inlawrev-29046	865	30	installment	installment	NOUN
inlawrev-29046	865	31	contracts	contract	NOUN
inlawrev-29046	865	32	at	at	ADP
inlawrev-29046	865	33	a	a	DET
inlawrev-29046	865	34	35	35	NUM
inlawrev-29046	865	35	%	%	NOUN
inlawrev-29046	865	36	or	or	CCONJ
inlawrev-29046	865	37	30	30	NUM
inlawrev-29046	865	38	%	%	NOUN
inlawrev-29046	865	39	discount	discount	NOUN
inlawrev-29046	865	40	on	on	ADP
inlawrev-29046	865	41	their	their	PRON
inlawrev-29046	865	42	face	face	NOUN
inlawrev-29046	865	43	values.357	values.357	ADV
inlawrev-29046	865	44	after	after	SCONJ
inlawrev-29046	865	45	several	several	ADJ
inlawrev-29046	865	46	customers	customer	NOUN
inlawrev-29046	865	47	defaulted	default	VERB
inlawrev-29046	865	48	on	on	ADP
inlawrev-29046	865	49	their	their	PRON
inlawrev-29046	865	50	contracts	contract	NOUN
inlawrev-29046	865	51	,	,	PUNCT
inlawrev-29046	865	52	indiana	indiana	PROPN
inlawrev-29046	865	53	finance	finance	PROPN
inlawrev-29046	865	54	repossessed	repossess	VERB
inlawrev-29046	865	55	and	and	CCONJ
inlawrev-29046	865	56	sold	sell	VERB
inlawrev-29046	865	57	the	the	DET
inlawrev-29046	865	58	vehicles	vehicle	NOUN
inlawrev-29046	865	59	at	at	ADP
inlawrev-29046	865	60	auction	auction	NOUN
inlawrev-29046	865	61	or	or	CCONJ
inlawrev-29046	865	62	directly	directly	ADV
inlawrev-29046	865	63	back	back	ADV
inlawrev-29046	865	64	to	to	ADP
inlawrev-29046	865	65	oak	oak	VERB
inlawrev-29046	865	66	motors.358	motors.358	NOUN
inlawrev-29046	865	67	indiana	indiana	PROPN
inlawrev-29046	865	68	finance	finance	PROPN
inlawrev-29046	865	69	determined	determine	VERB
inlawrev-29046	865	70	the	the	DET
inlawrev-29046	865	71	fair	fair	ADJ
inlawrev-29046	865	72	market	market	NOUN
inlawrev-29046	865	73	value	value	NOUN
inlawrev-29046	865	74	of	of	ADP
inlawrev-29046	865	75	repossessed	repossess	VERB
inlawrev-29046	865	76	vehicles	vehicle	NOUN
inlawrev-29046	865	77	sold	sell	VERB
inlawrev-29046	865	78	at	at	ADP
inlawrev-29046	865	79	auction	auction	NOUN
inlawrev-29046	865	80	using	use	VERB
inlawrev-29046	865	81	the	the	DET
inlawrev-29046	865	82	auction	auction	NOUN
inlawrev-29046	865	83	proceeds	proceed	NOUN
inlawrev-29046	865	84	,	,	PUNCT
inlawrev-29046	865	85	and	and	CCONJ
inlawrev-29046	865	86	used	use	VERB
inlawrev-29046	865	87	the	the	DET
inlawrev-29046	865	88	manheim	manheim	PROPN
inlawrev-29046	865	89	market	market	NOUN
inlawrev-29046	865	90	report	report	NOUN
inlawrev-29046	865	91	(	(	PUNCT
inlawrev-29046	865	92	“	"	PUNCT
inlawrev-29046	865	93	mmr”)359	mmr”)359	VERB
inlawrev-29046	865	94	to	to	PART
inlawrev-29046	865	95	establish	establish	VERB
inlawrev-29046	865	96	the	the	DET
inlawrev-29046	865	97	fair	fair	ADJ
inlawrev-29046	865	98	market	market	NOUN
inlawrev-29046	865	99	value	value	NOUN
inlawrev-29046	865	100	of	of	ADP
inlawrev-29046	865	101	vehicles	vehicle	NOUN
inlawrev-29046	865	102	sold	sell	VERB
inlawrev-29046	865	103	to	to	PART
inlawrev-29046	865	104	oak	oak	VERB
inlawrev-29046	865	105	motors.360	motors.360	PROPN
inlawrev-29046	865	106	indiana	indiana	PROPN
inlawrev-29046	865	107	finance	finance	PROPN
inlawrev-29046	865	108	also	also	ADV
inlawrev-29046	865	109	collected	collect	VERB
inlawrev-29046	865	110	third	third	ADJ
inlawrev-29046	865	111	-	-	PUNCT
inlawrev-29046	865	112	party	party	NOUN
inlawrev-29046	865	113	insurance	insurance	NOUN
inlawrev-29046	865	114	and	and	CCONJ
inlawrev-29046	865	115	warranty	warranty	NOUN
inlawrev-29046	865	116	claim	claim	NOUN
inlawrev-29046	865	117	payments	payment	NOUN
inlawrev-29046	865	118	for	for	ADP
inlawrev-29046	865	119	some	some	DET
inlawrev-29046	865	120	repossessed	repossess	VERB
inlawrev-29046	865	121	vehicles.361	vehicles.361	NOUN
inlawrev-29046	865	122	pursuant	pursuant	ADJ
inlawrev-29046	865	123	to	to	ADP
inlawrev-29046	865	124	internal	internal	ADJ
inlawrev-29046	865	125	revenue	revenue	NOUN
inlawrev-29046	865	126	code	code	NOUN
inlawrev-29046	865	127	(	(	PUNCT
inlawrev-29046	865	128	“	"	PUNCT
inlawrev-29046	865	129	irc	irc	NOUN
inlawrev-29046	865	130	”	"	PUNCT
inlawrev-29046	865	131	)	)	PUNCT
inlawrev-29046	865	132	section	section	NOUN
inlawrev-29046	865	133	166	166	NUM
inlawrev-29046	865	134	’s	’s	PART
inlawrev-29046	865	135	bad	bad	ADJ
inlawrev-29046	865	136	-	-	PUNCT
inlawrev-29046	865	137	debt	debt	NOUN
inlawrev-29046	865	138	deduction	deduction	NOUN
inlawrev-29046	865	139	rules	rule	NOUN
inlawrev-29046	865	140	,	,	PUNCT
inlawrev-29046	865	141	and	and	CCONJ
inlawrev-29046	865	142	for	for	ADP
inlawrev-29046	865	143	federal	federal	ADJ
inlawrev-29046	865	144	and	and	CCONJ
inlawrev-29046	865	145	indiana	indiana	PROPN
inlawrev-29046	865	146	income	income	PROPN
inlawrev-29046	865	147	tax	tax	NOUN
inlawrev-29046	865	148	purposes	purpose	NOUN
inlawrev-29046	865	149	,	,	PUNCT
inlawrev-29046	865	150	indiana	indiana	PROPN
inlawrev-29046	865	151	finance	finance	PROPN
inlawrev-29046	865	152	claimed	claim	VERB
inlawrev-29046	865	153	bad	bad	ADJ
inlawrev-29046	865	154	-	-	PUNCT
inlawrev-29046	865	155	debt	debt	NOUN
inlawrev-29046	865	156	deductions	deduction	NOUN
inlawrev-29046	865	157	on	on	ADP
inlawrev-29046	865	158	these	these	DET
inlawrev-29046	865	159	defaulted	default	VERB
inlawrev-29046	865	160	contracts	contract	NOUN
inlawrev-29046	865	161	for	for	ADP
inlawrev-29046	865	162	the	the	DET
inlawrev-29046	865	163	2017	2017	NUM
inlawrev-29046	865	164	and	and	CCONJ
inlawrev-29046	865	165	2018	2018	NUM
inlawrev-29046	865	166	tax	tax	NOUN
inlawrev-29046	865	167	years.362	years.362	NOUN
inlawrev-29046	865	168	it	it	PRON
inlawrev-29046	865	169	also	also	ADV
inlawrev-29046	865	170	sought	seek	VERB
inlawrev-29046	865	171	a	a	DET
inlawrev-29046	865	172	refund	refund	NOUN
inlawrev-29046	865	173	for	for	ADP
inlawrev-29046	865	174	the	the	DET
inlawrev-29046	865	175	sales	sale	NOUN
inlawrev-29046	865	176	taxes	taxis	NOUN
inlawrev-29046	865	177	oak	oak	NOUN
inlawrev-29046	865	178	motors	motor	NOUN
inlawrev-29046	865	179	had	have	AUX
inlawrev-29046	865	180	remitted	remit	VERB
inlawrev-29046	865	181	to	to	ADP
inlawrev-29046	865	182	the	the	DET
inlawrev-29046	865	183	department	department	NOUN
inlawrev-29046	865	184	,	,	PUNCT
inlawrev-29046	865	185	which	which	PRON
inlawrev-29046	865	186	became	become	VERB
inlawrev-29046	865	187	uncollectable	uncollectable	ADJ
inlawrev-29046	865	188	receivables	receivable	NOUN
inlawrev-29046	865	189	following	follow	VERB
inlawrev-29046	865	190	the	the	DET
inlawrev-29046	865	191	customer	customer	NOUN
inlawrev-29046	865	192	defaults.363	defaults.363	PROPN
inlawrev-29046	865	193	indiana	indiana	PROPN
inlawrev-29046	865	194	finance	finance	PROPN
inlawrev-29046	865	195	asserted	assert	VERB
inlawrev-29046	865	196	that	that	SCONJ
inlawrev-29046	865	197	its	its	PRON
inlawrev-29046	865	198	bad	bad	ADJ
inlawrev-29046	865	199	-	-	PUNCT
inlawrev-29046	865	200	debt	debt	NOUN
inlawrev-29046	865	201	calculations	calculation	NOUN
inlawrev-29046	865	202	comported	comport	VERB
inlawrev-29046	865	203	with	with	ADP
inlawrev-29046	865	204	indiana	indiana	PROPN
inlawrev-29046	865	205	tax	tax	PROPN
inlawrev-29046	865	206	court	court	NOUN
inlawrev-29046	865	207	precedent.364	precedent.364	PROPN
inlawrev-29046	865	208	indiana	indiana	PROPN
inlawrev-29046	865	209	finance	finance	PROPN
inlawrev-29046	865	210	applied	apply	VERB
inlawrev-29046	865	211	the	the	DET
inlawrev-29046	865	212	market	market	NOUN
inlawrev-29046	865	213	discount	discount	NOUN
inlawrev-29046	865	214	rules	rule	NOUN
inlawrev-29046	865	215	under	under	ADP
inlawrev-29046	865	216	irc	irc	PROPN
inlawrev-29046	865	217	sections	section	NOUN
inlawrev-29046	865	218	1276	1276	NUM
inlawrev-29046	865	219	through	through	ADP
inlawrev-29046	865	220	1278	1278	NUM
inlawrev-29046	865	221	“	"	PUNCT
inlawrev-29046	865	222	to	to	ADP
inlawrev-29046	865	223	the	the	DET
inlawrev-29046	865	224	value	value	NOUN
inlawrev-29046	865	225	of	of	ADP
inlawrev-29046	865	226	repossessed	repossess	VERB
inlawrev-29046	865	227	vehicles	vehicle	NOUN
inlawrev-29046	865	228	,	,	PUNCT
inlawrev-29046	865	229	insurance	insurance	NOUN
inlawrev-29046	865	230	claim	claim	NOUN
inlawrev-29046	865	231	payments	payment	NOUN
inlawrev-29046	865	232	,	,	PUNCT
inlawrev-29046	865	233	and	and	CCONJ
inlawrev-29046	865	234	warranty	warranty	NOUN
inlawrev-29046	865	235	claim	claim	NOUN
inlawrev-29046	865	236	payments	payment	NOUN
inlawrev-29046	865	237	.	.	PUNCT
inlawrev-29046	865	238	”365	”365	PUNCT
inlawrev-29046	866	1	consequently	consequently	ADV
inlawrev-29046	866	2	,	,	PUNCT
inlawrev-29046	866	3	it	it	PRON
inlawrev-29046	866	4	increased	increase	VERB
inlawrev-29046	866	5	its	its	PRON
inlawrev-29046	866	6	basis	basis	NOUN
inlawrev-29046	866	7	in	in	ADP
inlawrev-29046	866	8	the	the	DET
inlawrev-29046	866	9	installment	installment	NOUN
inlawrev-29046	866	10	sale	sale	NOUN
inlawrev-29046	866	11	contracts	contract	NOUN
inlawrev-29046	866	12	by	by	ADP
inlawrev-29046	866	13	the	the	DET
inlawrev-29046	866	14	market	market	NOUN
inlawrev-29046	866	15	discount	discount	NOUN
inlawrev-29046	866	16	recognized	recognize	VERB
inlawrev-29046	866	17	in	in	ADP
inlawrev-29046	866	18	gross	gross	ADJ
inlawrev-29046	866	19	income	income	NOUN
inlawrev-29046	866	20	—	—	PUNCT
inlawrev-29046	866	21	specifically	specifically	ADV
inlawrev-29046	866	22	,	,	PUNCT
inlawrev-29046	866	23	30	30	NUM
inlawrev-29046	866	24	%	%	NOUN
inlawrev-29046	866	25	of	of	ADP
inlawrev-29046	866	26	the	the	DET
inlawrev-29046	866	27	receipts	receipt	NOUN
inlawrev-29046	866	28	,	,	PUNCT
inlawrev-29046	866	29	which	which	PRON
inlawrev-29046	866	30	represented	represent	VERB
inlawrev-29046	866	31	the	the	DET
inlawrev-29046	866	32	discount	discount	NOUN
inlawrev-29046	866	33	from	from	ADP
inlawrev-29046	866	34	the	the	DET
inlawrev-29046	866	35	contracts	contract	NOUN
inlawrev-29046	866	36	’	'	PUNCT
inlawrev-29046	866	37	face	face	NOUN
inlawrev-29046	866	38	value	value	NOUN
inlawrev-29046	866	39	and	and	CCONJ
inlawrev-29046	866	40	constituted	constitute	VERB
inlawrev-29046	866	41	taxable	taxable	ADJ
inlawrev-29046	866	42	profit	profit	NOUN
inlawrev-29046	866	43	for	for	ADP
inlawrev-29046	866	44	indiana	indiana	PROPN
inlawrev-29046	866	45	finance.366	finance.366	PROPN
inlawrev-29046	866	46	simultaneously	simultaneously	ADV
inlawrev-29046	866	47	,	,	PUNCT
inlawrev-29046	866	48	it	it	PRON
inlawrev-29046	866	49	reduced	reduce	VERB
inlawrev-29046	866	50	its	its	PRON
inlawrev-29046	866	51	basis	basis	NOUN
inlawrev-29046	866	52	in	in	ADP
inlawrev-29046	866	53	these	these	DET
inlawrev-29046	866	54	contracts	contract	NOUN
inlawrev-29046	866	55	by	by	ADP
inlawrev-29046	866	56	100	100	NUM
inlawrev-29046	866	57	%	%	NOUN
inlawrev-29046	866	58	of	of	ADP
inlawrev-29046	866	59	all	all	DET
inlawrev-29046	866	60	payments	payment	NOUN
inlawrev-29046	866	61	made.367	made.367	PROPN
inlawrev-29046	866	62	the	the	DET
inlawrev-29046	866	63	department	department	NOUN
inlawrev-29046	866	64	approved	approve	VERB
inlawrev-29046	866	65	the	the	DET
inlawrev-29046	866	66	part	part	NOUN
inlawrev-29046	866	67	of	of	ADP
inlawrev-29046	866	68	indiana	indiana	PROPN
inlawrev-29046	866	69	finance	finance	PROPN
inlawrev-29046	866	70	’s	’s	PART
inlawrev-29046	866	71	bad	bad	ADJ
inlawrev-29046	866	72	-	-	PUNCT
inlawrev-29046	866	73	debt	debt	NOUN
inlawrev-29046	866	74	—	—	PUNCT
inlawrev-29046	866	75	—	—	PUNCT
inlawrev-29046	866	76	—	—	PUNCT
inlawrev-29046	866	77	—	—	PUNCT
inlawrev-29046	866	78	—	—	PUNCT
inlawrev-29046	866	79	—	—	PUNCT
inlawrev-29046	866	80	—	—	PUNCT
inlawrev-29046	866	81	—	—	PUNCT
inlawrev-29046	866	82	—	—	PUNCT
inlawrev-29046	866	83	—	—	PUNCT
inlawrev-29046	866	84	—	—	PUNCT
inlawrev-29046	866	85	—	—	PUNCT
inlawrev-29046	866	86	—	—	PUNCT
inlawrev-29046	866	87	—	—	PUNCT
inlawrev-29046	866	88	—	—	PUNCT
inlawrev-29046	866	89	—	—	PUNCT
inlawrev-29046	866	90	—	—	PUNCT
inlawrev-29046	866	91	—	—	PUNCT
inlawrev-29046	866	92	—	—	PUNCT
inlawrev-29046	866	93	—	—	PUNCT
inlawrev-29046	866	94	—	—	PUNCT
inlawrev-29046	866	95	—	—	PUNCT
inlawrev-29046	866	96	—	—	PUNCT
inlawrev-29046	866	97	—	—	PUNCT
inlawrev-29046	866	98	—	—	PUNCT
inlawrev-29046	866	99	—	—	PUNCT
inlawrev-29046	866	100	—	—	PUNCT
inlawrev-29046	866	101	—	—	PUNCT
inlawrev-29046	866	102	—	—	PUNCT
inlawrev-29046	866	103	355	355	NUM
inlawrev-29046	866	104	.	.	PUNCT
inlawrev-29046	867	1	the	the	DET
inlawrev-29046	867	2	term	term	NOUN
inlawrev-29046	867	3	“	"	PUNCT
inlawrev-29046	867	4	without	without	ADP
inlawrev-29046	867	5	recourse	recourse	NOUN
inlawrev-29046	867	6	”	"	PUNCT
inlawrev-29046	867	7	in	in	ADP
inlawrev-29046	867	8	the	the	DET
inlawrev-29046	867	9	context	context	NOUN
inlawrev-29046	867	10	of	of	ADP
inlawrev-29046	867	11	selling	sell	VERB
inlawrev-29046	867	12	or	or	CCONJ
inlawrev-29046	867	13	transferring	transfer	VERB
inlawrev-29046	867	14	an	an	DET
inlawrev-29046	867	15	asset	asset	NOUN
inlawrev-29046	867	16	,	,	PUNCT
inlawrev-29046	867	17	such	such	ADJ
inlawrev-29046	867	18	as	as	ADP
inlawrev-29046	867	19	an	an	DET
inlawrev-29046	867	20	installment	installment	NOUN
inlawrev-29046	867	21	-	-	PUNCT
inlawrev-29046	867	22	sale	sale	NOUN
inlawrev-29046	867	23	contract	contract	NOUN
inlawrev-29046	867	24	,	,	PUNCT
inlawrev-29046	867	25	indicates	indicate	VERB
inlawrev-29046	867	26	that	that	SCONJ
inlawrev-29046	867	27	the	the	DET
inlawrev-29046	867	28	seller	seller	NOUN
inlawrev-29046	867	29	or	or	CCONJ
inlawrev-29046	867	30	transferor	transferor	NOUN
inlawrev-29046	867	31	relinquishes	relinquish	VERB
inlawrev-29046	867	32	any	any	DET
inlawrev-29046	867	33	responsibility	responsibility	NOUN
inlawrev-29046	867	34	to	to	PART
inlawrev-29046	867	35	collect	collect	VERB
inlawrev-29046	867	36	on	on	ADP
inlawrev-29046	867	37	the	the	DET
inlawrev-29046	867	38	debt	debt	NOUN
inlawrev-29046	867	39	or	or	CCONJ
inlawrev-29046	867	40	handle	handle	VERB
inlawrev-29046	867	41	defaults	default	NOUN
inlawrev-29046	867	42	associated	associate	VERB
inlawrev-29046	867	43	with	with	ADP
inlawrev-29046	867	44	the	the	DET
inlawrev-29046	867	45	asset	asset	NOUN
inlawrev-29046	867	46	.	.	PUNCT
inlawrev-29046	868	1	the	the	DET
inlawrev-29046	868	2	buyer	buyer	NOUN
inlawrev-29046	868	3	assumes	assume	VERB
inlawrev-29046	868	4	the	the	DET
inlawrev-29046	868	5	risk	risk	NOUN
inlawrev-29046	868	6	of	of	ADP
inlawrev-29046	868	7	non	non	ADJ
inlawrev-29046	868	8	-	-	ADJ
inlawrev-29046	868	9	payment	payment	NOUN
inlawrev-29046	868	10	or	or	CCONJ
inlawrev-29046	868	11	default	default	NOUN
inlawrev-29046	868	12	by	by	ADP
inlawrev-29046	868	13	the	the	DET
inlawrev-29046	868	14	end	end	NOUN
inlawrev-29046	868	15	parties	party	NOUN
inlawrev-29046	868	16	involved	involve	VERB
inlawrev-29046	868	17	.	.	PUNCT
inlawrev-29046	869	1	this	this	PRON
inlawrev-29046	869	2	means	mean	VERB
inlawrev-29046	869	3	the	the	DET
inlawrev-29046	869	4	seller	seller	NOUN
inlawrev-29046	869	5	or	or	CCONJ
inlawrev-29046	869	6	original	original	ADJ
inlawrev-29046	869	7	creditor	creditor	NOUN
inlawrev-29046	869	8	can	can	AUX
inlawrev-29046	869	9	not	not	PART
inlawrev-29046	869	10	be	be	AUX
inlawrev-29046	869	11	pursued	pursue	VERB
inlawrev-29046	869	12	for	for	ADP
inlawrev-29046	869	13	compensation	compensation	NOUN
inlawrev-29046	869	14	if	if	SCONJ
inlawrev-29046	869	15	the	the	DET
inlawrev-29046	869	16	debtor	debtor	NOUN
inlawrev-29046	869	17	fails	fail	VERB
inlawrev-29046	869	18	to	to	PART
inlawrev-29046	869	19	fulfill	fulfill	VERB
inlawrev-29046	869	20	its	its	PRON
inlawrev-29046	869	21	financial	financial	ADJ
inlawrev-29046	869	22	obligation	obligation	NOUN
inlawrev-29046	869	23	.	.	PUNCT
inlawrev-29046	870	1	this	this	DET
inlawrev-29046	870	2	arrangement	arrangement	NOUN
inlawrev-29046	870	3	contrasts	contrast	VERB
inlawrev-29046	870	4	with	with	ADP
inlawrev-29046	870	5	“	"	PUNCT
inlawrev-29046	870	6	with	with	ADP
inlawrev-29046	870	7	recourse	recourse	NOUN
inlawrev-29046	870	8	”	"	PUNCT
inlawrev-29046	870	9	transactions	transaction	NOUN
inlawrev-29046	870	10	,	,	PUNCT
inlawrev-29046	870	11	in	in	ADP
inlawrev-29046	870	12	which	which	PRON
inlawrev-29046	870	13	the	the	DET
inlawrev-29046	870	14	seller	seller	NOUN
inlawrev-29046	870	15	or	or	CCONJ
inlawrev-29046	870	16	original	original	ADJ
inlawrev-29046	870	17	creditor	creditor	NOUN
inlawrev-29046	870	18	retains	retain	VERB
inlawrev-29046	870	19	some	some	DET
inlawrev-29046	870	20	liability	liability	NOUN
inlawrev-29046	870	21	and	and	CCONJ
inlawrev-29046	870	22	can	can	AUX
inlawrev-29046	870	23	be	be	AUX
inlawrev-29046	870	24	approached	approach	VERB
inlawrev-29046	870	25	to	to	PART
inlawrev-29046	870	26	cover	cover	VERB
inlawrev-29046	870	27	losses	loss	NOUN
inlawrev-29046	870	28	if	if	SCONJ
inlawrev-29046	870	29	the	the	DET
inlawrev-29046	870	30	debtor	debtor	NOUN
inlawrev-29046	870	31	defaults	default	NOUN
inlawrev-29046	870	32	.	.	PUNCT
inlawrev-29046	871	1	see	see	VERB
inlawrev-29046	871	2	,	,	PUNCT
inlawrev-29046	871	3	e.g.	e.g.	ADV
inlawrev-29046	871	4	,	,	PUNCT
inlawrev-29046	871	5	black	black	ADJ
inlawrev-29046	871	6	’s	’s	PART
inlawrev-29046	871	7	law	law	NOUN
inlawrev-29046	871	8	dictionary	dictionary	NOUN
inlawrev-29046	871	9	1603	1603	NUM
inlawrev-29046	871	10	(	(	PUNCT
inlawrev-29046	871	11	6th	6th	ADJ
inlawrev-29046	871	12	ed	ed	NOUN
inlawrev-29046	871	13	.	.	PROPN
inlawrev-29046	871	14	1990	1990	NUM
inlawrev-29046	871	15	)	)	PUNCT
inlawrev-29046	871	16	;	;	PUNCT
inlawrev-29046	871	17	irs	irs	PROPN
inlawrev-29046	871	18	,	,	PUNCT
inlawrev-29046	871	19	cancellation	cancellation	NOUN
inlawrev-29046	871	20	of	of	ADP
inlawrev-29046	871	21	debt	debt	NOUN
inlawrev-29046	871	22	–	–	PUNCT
inlawrev-29046	871	23	basics	basic	NOUN
inlawrev-29046	871	24	:	:	PUNCT
inlawrev-29046	871	25	recourse	recourse	VERB
inlawrev-29046	871	26	vs.	vs.	ADP
inlawrev-29046	871	27	nonrecourse	nonrecourse	NOUN
inlawrev-29046	871	28	debt	debt	NOUN
inlawrev-29046	871	29	,	,	PUNCT
inlawrev-29046	871	30	https://apps.irs.gov/app/vita/content/36/36_02_020.jsp?level=advanced	https://apps.irs.gov/app/vita/content/36/36_02_020.jsp?level=advance	VERB
inlawrev-29046	871	31	[	[	X
inlawrev-29046	871	32	https://perma.cc/q9m3-clw4	https://perma.cc/q9m3-clw4	X
inlawrev-29046	871	33	]	]	X
inlawrev-29046	871	34	.	.	PUNCT
inlawrev-29046	872	1	356	356	NUM
inlawrev-29046	872	2	.	.	PUNCT
inlawrev-29046	873	1	indiana	indiana	PROPN
inlawrev-29046	873	2	finance	finance	PROPN
inlawrev-29046	873	3	financial	financial	PROPN
inlawrev-29046	873	4	corp	corp	PROPN
inlawrev-29046	873	5	.	.	PROPN
inlawrev-29046	873	6	,	,	PUNCT
inlawrev-29046	873	7	226	226	NUM
inlawrev-29046	873	8	n.e.3d	n.e.3d	VERB
inlawrev-29046	873	9	at	at	ADP
inlawrev-29046	873	10	277	277	NUM
inlawrev-29046	873	11	.	.	PUNCT
inlawrev-29046	874	1	357	357	NUM
inlawrev-29046	874	2	.	.	PUNCT
inlawrev-29046	875	1	i	i	PRON
inlawrev-29046	875	2	d.	d.	PROPN
inlawrev-29046	875	3	at	at	ADP
inlawrev-29046	875	4	277–78	277–78	NUM
inlawrev-29046	875	5	.	.	PUNCT
inlawrev-29046	876	1	358	358	NUM
inlawrev-29046	876	2	.	.	PUNCT
inlawrev-29046	877	1	i	i	PRON
inlawrev-29046	877	2	d.	d.	PROPN
inlawrev-29046	877	3	at	at	ADP
inlawrev-29046	877	4	277	277	NUM
inlawrev-29046	877	5	.	.	PUNCT
inlawrev-29046	878	1	359	359	NUM
inlawrev-29046	878	2	.	.	PUNCT
inlawrev-29046	879	1	i	i	PRON
inlawrev-29046	879	2	d.	d.	PROPN
inlawrev-29046	879	3	at	at	ADP
inlawrev-29046	879	4	278	278	NUM
inlawrev-29046	879	5	n.4	n.4	NOUN
inlawrev-29046	879	6	(	(	PUNCT
inlawrev-29046	879	7	the	the	DET
inlawrev-29046	879	8	mmr	mmr	PROPN
inlawrev-29046	879	9	provides	provide	VERB
inlawrev-29046	879	10	values	value	NOUN
inlawrev-29046	879	11	and	and	CCONJ
inlawrev-29046	879	12	wholesale	wholesale	ADJ
inlawrev-29046	879	13	prices	price	NOUN
inlawrev-29046	879	14	for	for	ADP
inlawrev-29046	879	15	used	used	ADJ
inlawrev-29046	879	16	vehicles	vehicle	NOUN
inlawrev-29046	879	17	)	)	PUNCT
inlawrev-29046	879	18	.	.	PUNCT
inlawrev-29046	880	1	360	360	NUM
inlawrev-29046	880	2	.	.	PUNCT
inlawrev-29046	881	1	i	i	PRON
inlawrev-29046	881	2	d.	d.	PROPN
inlawrev-29046	881	3	at	at	ADP
inlawrev-29046	881	4	277–78	277–78	NUM
inlawrev-29046	881	5	.	.	PUNCT
inlawrev-29046	882	1	361	361	NUM
inlawrev-29046	882	2	.	.	PUNCT
inlawrev-29046	883	1	i	i	PRON
inlawrev-29046	883	2	d.	d.	PROPN
inlawrev-29046	883	3	at	at	ADP
inlawrev-29046	883	4	278	278	NUM
inlawrev-29046	883	5	.	.	PUNCT
inlawrev-29046	884	1	362	362	NUM
inlawrev-29046	884	2	.	.	PUNCT
inlawrev-29046	885	1	i	i	PRON
inlawrev-29046	885	2	d.	d.	PROPN
inlawrev-29046	885	3	363	363	NUM
inlawrev-29046	885	4	.	.	PUNCT
inlawrev-29046	886	1	i	i	PRON
inlawrev-29046	886	2	d.	d.	PROPN
inlawrev-29046	886	3	364	364	NUM
inlawrev-29046	886	4	.	.	PUNCT
inlawrev-29046	887	1	i	i	PRON
inlawrev-29046	887	2	d.	d.	PROPN
inlawrev-29046	887	3	(	(	PUNCT
inlawrev-29046	887	4	citing	cite	VERB
inlawrev-29046	887	5	sac	sac	NOUN
inlawrev-29046	887	6	finance	finance	NOUN
inlawrev-29046	887	7	,	,	PUNCT
inlawrev-29046	887	8	inc	inc	PROPN
inlawrev-29046	887	9	.	.	PROPN
inlawrev-29046	887	10	v.	v.	PROPN
inlawrev-29046	887	11	ind	ind	PROPN
inlawrev-29046	887	12	.	.	PUNCT
inlawrev-29046	888	1	dep’t	dep’t	NOUN
inlawrev-29046	888	2	of	of	ADP
inlawrev-29046	888	3	state	state	NOUN
inlawrev-29046	888	4	rev	rev	PROPN
inlawrev-29046	888	5	.	.	PROPN
inlawrev-29046	888	6	,	,	PUNCT
inlawrev-29046	888	7	24	24	NUM
inlawrev-29046	888	8	n.e.3d	n.e.3d	NUM
inlawrev-29046	888	9	541	541	NUM
inlawrev-29046	888	10	(	(	PUNCT
inlawrev-29046	888	11	ind	ind	NOUN
inlawrev-29046	888	12	.	.	PUNCT
inlawrev-29046	889	1	t.c	t.c	PROPN
inlawrev-29046	889	2	.	.	PROPN
inlawrev-29046	889	3	2014	2014	NUM
inlawrev-29046	889	4	)	)	PUNCT
inlawrev-29046	889	5	)	)	PUNCT
inlawrev-29046	889	6	.	.	PUNCT
inlawrev-29046	890	1	365	365	NUM
inlawrev-29046	890	2	.	.	PUNCT
inlawrev-29046	891	1	i	i	PRON
inlawrev-29046	891	2	d.	d.	PROPN
inlawrev-29046	891	3	366	366	NUM
inlawrev-29046	891	4	.	.	PUNCT
inlawrev-29046	892	1	i	i	PRON
inlawrev-29046	892	2	d.	d.	PROPN
inlawrev-29046	892	3	367	367	NUM
inlawrev-29046	892	4	.	.	PUNCT
inlawrev-29046	893	1	i	i	PRON
inlawrev-29046	893	2	d.	d.	PROPN
inlawrev-29046	893	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	893	4	282405831_inlr-58-4_text.indd	282405831_inlr-58-4_text.indd	NUM
inlawrev-29046	893	5	282	282	NUM
inlawrev-29046	893	6	5/13/25	5/13/25	NUM
inlawrev-29046	893	7	4:51	4:51	NUM
inlawrev-29046	893	8	 	 	SPACE
inlawrev-29046	893	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	893	10	4:51	4:51	NUM
inlawrev-29046	893	11	 	 	SPACE
inlawrev-29046	893	12	pm	pm	NOUN
inlawrev-29046	893	13	2025	2025	NUM
inlawrev-29046	893	14	]	]	PUNCT
inlawrev-29046	893	15	tax	tax	NOUN
inlawrev-29046	893	16	law	law	NOUN
inlawrev-29046	893	17	959	959	NUM
inlawrev-29046	893	18	calculations	calculation	NOUN
inlawrev-29046	893	19	that	that	PRON
inlawrev-29046	893	20	applied	apply	VERB
inlawrev-29046	893	21	the	the	DET
inlawrev-29046	893	22	federal	federal	ADJ
inlawrev-29046	893	23	market	market	NOUN
inlawrev-29046	893	24	discount	discount	NOUN
inlawrev-29046	893	25	treatment	treatment	NOUN
inlawrev-29046	893	26	to	to	ADP
inlawrev-29046	893	27	installment	installment	NOUN
inlawrev-29046	893	28	payments	payment	NOUN
inlawrev-29046	893	29	,	,	PUNCT
inlawrev-29046	893	30	but	but	CCONJ
inlawrev-29046	893	31	it	it	PRON
inlawrev-29046	893	32	denied	deny	VERB
inlawrev-29046	893	33	the	the	DET
inlawrev-29046	893	34	same	same	ADJ
inlawrev-29046	893	35	treatment	treatment	NOUN
inlawrev-29046	893	36	for	for	ADP
inlawrev-29046	893	37	repossessed	repossess	VERB
inlawrev-29046	893	38	property.368	property.368	NOUN
inlawrev-29046	893	39	the	the	DET
inlawrev-29046	893	40	department	department	NOUN
inlawrev-29046	893	41	asserted	assert	VERB
inlawrev-29046	893	42	that	that	SCONJ
inlawrev-29046	893	43	indiana	indiana	PROPN
inlawrev-29046	893	44	finance	finance	PROPN
inlawrev-29046	893	45	needed	need	VERB
inlawrev-29046	893	46	to	to	PART
inlawrev-29046	893	47	decrease	decrease	VERB
inlawrev-29046	893	48	its	its	PRON
inlawrev-29046	893	49	unpaid	unpaid	ADJ
inlawrev-29046	893	50	balances	balance	NOUN
inlawrev-29046	893	51	on	on	ADP
inlawrev-29046	893	52	the	the	DET
inlawrev-29046	893	53	defaulted	default	VERB
inlawrev-29046	893	54	contracts	contract	NOUN
inlawrev-29046	893	55	by	by	ADP
inlawrev-29046	893	56	the	the	DET
inlawrev-29046	893	57	total	total	ADJ
inlawrev-29046	893	58	value	value	NOUN
inlawrev-29046	893	59	of	of	ADP
inlawrev-29046	893	60	the	the	DET
inlawrev-29046	893	61	repossessed	repossess	VERB
inlawrev-29046	893	62	property.369	property.369	NOUN
inlawrev-29046	893	63	in	in	ADP
inlawrev-29046	893	64	simpler	simple	ADJ
inlawrev-29046	893	65	terms	term	NOUN
inlawrev-29046	893	66	,	,	PUNCT
inlawrev-29046	893	67	the	the	DET
inlawrev-29046	893	68	department	department	NOUN
inlawrev-29046	893	69	rejected	reject	VERB
inlawrev-29046	893	70	the	the	DET
inlawrev-29046	893	71	portion	portion	NOUN
inlawrev-29046	893	72	of	of	ADP
inlawrev-29046	893	73	indiana	indiana	PROPN
inlawrev-29046	893	74	finance	finance	PROPN
inlawrev-29046	893	75	’s	’s	PART
inlawrev-29046	893	76	two	two	NUM
inlawrev-29046	893	77	refund	refund	NOUN
inlawrev-29046	893	78	claims	claim	NOUN
inlawrev-29046	893	79	in	in	ADP
inlawrev-29046	893	80	which	which	PRON
inlawrev-29046	893	81	the	the	DET
inlawrev-29046	893	82	market	market	NOUN
inlawrev-29046	893	83	discount	discount	NOUN
inlawrev-29046	893	84	rules	rule	NOUN
inlawrev-29046	893	85	were	be	AUX
inlawrev-29046	893	86	applied	apply	VERB
inlawrev-29046	893	87	to	to	ADP
inlawrev-29046	893	88	the	the	DET
inlawrev-29046	893	89	repossessed	repossess	VERB
inlawrev-29046	893	90	property	property	NOUN
inlawrev-29046	893	91	.	.	PUNCT
inlawrev-29046	894	1	this	this	PRON
inlawrev-29046	894	2	reduced	reduce	VERB
inlawrev-29046	894	3	the	the	DET
inlawrev-29046	894	4	uncollectible	uncollectible	ADJ
inlawrev-29046	894	5	amount	amount	NOUN
inlawrev-29046	894	6	by	by	ADP
inlawrev-29046	894	7	only	only	ADV
inlawrev-29046	894	8	70	70	NUM
inlawrev-29046	894	9	%	%	NOUN
inlawrev-29046	894	10	instead	instead	ADV
inlawrev-29046	894	11	of	of	ADP
inlawrev-29046	894	12	100	100	NUM
inlawrev-29046	894	13	%	%	NOUN
inlawrev-29046	894	14	of	of	ADP
inlawrev-29046	894	15	the	the	DET
inlawrev-29046	894	16	repossessed	repossess	VERB
inlawrev-29046	894	17	property	property	NOUN
inlawrev-29046	894	18	’s	’s	NOUN
inlawrev-29046	894	19	value.370	value.370	NOUN
inlawrev-29046	894	20	in	in	ADP
inlawrev-29046	894	21	summary	summary	NOUN
inlawrev-29046	894	22	,	,	PUNCT
inlawrev-29046	894	23	the	the	DET
inlawrev-29046	894	24	department	department	NOUN
inlawrev-29046	894	25	approved	approve	VERB
inlawrev-29046	894	26	the	the	DET
inlawrev-29046	894	27	part	part	NOUN
inlawrev-29046	894	28	of	of	ADP
inlawrev-29046	894	29	indiana	indiana	PROPN
inlawrev-29046	894	30	finance	finance	PROPN
inlawrev-29046	894	31	’s	’s	PART
inlawrev-29046	894	32	bad	bad	ADJ
inlawrev-29046	894	33	-	-	PUNCT
inlawrev-29046	894	34	debt	debt	NOUN
inlawrev-29046	894	35	calculations	calculation	NOUN
inlawrev-29046	894	36	that	that	PRON
inlawrev-29046	894	37	applied	apply	VERB
inlawrev-29046	894	38	the	the	DET
inlawrev-29046	894	39	federal	federal	ADJ
inlawrev-29046	894	40	market	market	NOUN
inlawrev-29046	894	41	discount	discount	NOUN
inlawrev-29046	894	42	treatment	treatment	NOUN
inlawrev-29046	894	43	to	to	ADP
inlawrev-29046	894	44	installment	installment	NOUN
inlawrev-29046	894	45	payments	payment	NOUN
inlawrev-29046	894	46	,	,	PUNCT
inlawrev-29046	894	47	but	but	CCONJ
inlawrev-29046	894	48	it	it	PRON
inlawrev-29046	894	49	denied	deny	VERB
inlawrev-29046	894	50	the	the	DET
inlawrev-29046	894	51	same	same	ADJ
inlawrev-29046	894	52	treatment	treatment	NOUN
inlawrev-29046	894	53	for	for	ADP
inlawrev-29046	894	54	repossessed	repossess	VERB
inlawrev-29046	894	55	property.371	property.371	NOUN
inlawrev-29046	894	56	the	the	DET
inlawrev-29046	894	57	department	department	NOUN
inlawrev-29046	894	58	asserted	assert	VERB
inlawrev-29046	894	59	that	that	SCONJ
inlawrev-29046	894	60	indiana	indiana	PROPN
inlawrev-29046	894	61	finance	finance	PROPN
inlawrev-29046	894	62	needed	need	VERB
inlawrev-29046	894	63	to	to	PART
inlawrev-29046	894	64	decrease	decrease	VERB
inlawrev-29046	894	65	its	its	PRON
inlawrev-29046	894	66	unpaid	unpaid	ADJ
inlawrev-29046	894	67	balances	balance	NOUN
inlawrev-29046	894	68	on	on	ADP
inlawrev-29046	894	69	the	the	DET
inlawrev-29046	894	70	defaulted	default	VERB
inlawrev-29046	894	71	contracts	contract	NOUN
inlawrev-29046	894	72	by	by	ADP
inlawrev-29046	894	73	the	the	DET
inlawrev-29046	894	74	full	full	ADJ
inlawrev-29046	894	75	value	value	NOUN
inlawrev-29046	894	76	of	of	ADP
inlawrev-29046	894	77	the	the	DET
inlawrev-29046	894	78	repossessed	repossess	VERB
inlawrev-29046	894	79	property.372	property.372	PROPN
inlawrev-29046	894	80	indiana	indiana	PROPN
inlawrev-29046	894	81	finance	finance	PROPN
inlawrev-29046	894	82	contested	contest	VERB
inlawrev-29046	894	83	the	the	DET
inlawrev-29046	894	84	department	department	NOUN
inlawrev-29046	894	85	’s	’s	PART
inlawrev-29046	894	86	partial	partial	ADJ
inlawrev-29046	894	87	denial	denial	NOUN
inlawrev-29046	894	88	of	of	ADP
inlawrev-29046	894	89	its	its	PRON
inlawrev-29046	894	90	refund	refund	NOUN
inlawrev-29046	894	91	claims.373	claims.373	NOUN
inlawrev-29046	894	92	during	during	ADP
inlawrev-29046	894	93	the	the	DET
inlawrev-29046	894	94	administrative	administrative	ADJ
inlawrev-29046	894	95	protest	protest	NOUN
inlawrev-29046	894	96	,	,	PUNCT
inlawrev-29046	894	97	the	the	DET
inlawrev-29046	894	98	department	department	NOUN
inlawrev-29046	894	99	maintained	maintain	VERB
inlawrev-29046	894	100	that	that	SCONJ
inlawrev-29046	894	101	indiana	indiana	PROPN
inlawrev-29046	894	102	finance	finance	PROPN
inlawrev-29046	894	103	should	should	AUX
inlawrev-29046	894	104	have	have	AUX
inlawrev-29046	894	105	deducted	deduct	VERB
inlawrev-29046	894	106	the	the	DET
inlawrev-29046	894	107	full	full	ADJ
inlawrev-29046	894	108	amount	amount	NOUN
inlawrev-29046	894	109	of	of	ADP
inlawrev-29046	894	110	the	the	DET
inlawrev-29046	894	111	repossessed	repossess	VERB
inlawrev-29046	894	112	property	property	NOUN
inlawrev-29046	894	113	,	,	PUNCT
inlawrev-29046	894	114	while	while	SCONJ
inlawrev-29046	894	115	indiana	indiana	PROPN
inlawrev-29046	894	116	finance	finance	PROPN
inlawrev-29046	894	117	argued	argue	VERB
inlawrev-29046	894	118	that	that	SCONJ
inlawrev-29046	894	119	doing	do	VERB
inlawrev-29046	894	120	so	so	ADV
inlawrev-29046	894	121	would	would	AUX
inlawrev-29046	894	122	prevent	prevent	VERB
inlawrev-29046	894	123	any	any	DET
inlawrev-29046	894	124	decrease	decrease	NOUN
inlawrev-29046	894	125	in	in	ADP
inlawrev-29046	894	126	its	its	PRON
inlawrev-29046	894	127	basis	basis	NOUN
inlawrev-29046	894	128	due	due	ADP
inlawrev-29046	894	129	to	to	ADP
inlawrev-29046	894	130	the	the	DET
inlawrev-29046	894	131	receipt	receipt	NOUN
inlawrev-29046	894	132	of	of	ADP
inlawrev-29046	894	133	such	such	ADJ
inlawrev-29046	894	134	property.374	property.374	NOUN
inlawrev-29046	894	135	this	this	PRON
inlawrev-29046	894	136	would	would	AUX
inlawrev-29046	894	137	result	result	VERB
inlawrev-29046	894	138	in	in	ADP
inlawrev-29046	894	139	a	a	DET
inlawrev-29046	894	140	higher	high	ADJ
inlawrev-29046	894	141	contract	contract	NOUN
inlawrev-29046	894	142	basis	basis	NOUN
inlawrev-29046	894	143	than	than	SCONJ
inlawrev-29046	894	144	that	that	PRON
inlawrev-29046	894	145	stated	state	VERB
inlawrev-29046	894	146	in	in	ADP
inlawrev-29046	894	147	its	its	PRON
inlawrev-29046	894	148	refund	refund	NOUN
inlawrev-29046	894	149	claims	claim	NOUN
inlawrev-29046	894	150	,	,	PUNCT
inlawrev-29046	894	151	potentially	potentially	ADV
inlawrev-29046	894	152	leading	lead	VERB
inlawrev-29046	894	153	to	to	ADP
inlawrev-29046	894	154	a	a	DET
inlawrev-29046	894	155	larger	large	ADJ
inlawrev-29046	894	156	sales	sale	NOUN
inlawrev-29046	894	157	tax	tax	NOUN
inlawrev-29046	894	158	refund	refund	NOUN
inlawrev-29046	894	159	than	than	SCONJ
inlawrev-29046	894	160	it	it	PRON
inlawrev-29046	894	161	had	have	AUX
inlawrev-29046	894	162	originally	originally	ADV
inlawrev-29046	894	163	sought.375	sought.375	VERB
inlawrev-29046	894	164	the	the	DET
inlawrev-29046	894	165	department	department	NOUN
inlawrev-29046	894	166	rejected	reject	VERB
inlawrev-29046	894	167	indiana	indiana	PROPN
inlawrev-29046	894	168	finance	finance	PROPN
inlawrev-29046	894	169	’s	’s	PART
inlawrev-29046	894	170	arguments	argument	NOUN
inlawrev-29046	894	171	and	and	CCONJ
inlawrev-29046	894	172	dismissed	dismiss	VERB
inlawrev-29046	894	173	the	the	DET
inlawrev-29046	894	174	protest.376	protest.376	PROPN
inlawrev-29046	894	175	indiana	indiana	PROPN
inlawrev-29046	894	176	finance	finance	PROPN
inlawrev-29046	894	177	sought	seek	VERB
inlawrev-29046	894	178	a	a	DET
inlawrev-29046	894	179	rehearing	rehearing	NOUN
inlawrev-29046	894	180	with	with	ADP
inlawrev-29046	894	181	the	the	DET
inlawrev-29046	894	182	department	department	NOUN
inlawrev-29046	894	183	and	and	CCONJ
inlawrev-29046	894	184	submitted	submit	VERB
inlawrev-29046	894	185	two	two	NUM
inlawrev-29046	894	186	supplemental	supplemental	ADJ
inlawrev-29046	894	187	refund	refund	NOUN
inlawrev-29046	894	188	claims	claim	NOUN
inlawrev-29046	894	189	for	for	ADP
inlawrev-29046	894	190	the	the	DET
inlawrev-29046	894	191	2017	2017	NUM
inlawrev-29046	894	192	and	and	CCONJ
inlawrev-29046	894	193	2018	2018	NUM
inlawrev-29046	894	194	tax	tax	NOUN
inlawrev-29046	894	195	years	year	NOUN
inlawrev-29046	894	196	,	,	PUNCT
inlawrev-29046	894	197	recalculating	recalculate	VERB
inlawrev-29046	894	198	its	its	PRON
inlawrev-29046	894	199	bad	bad	ADJ
inlawrev-29046	894	200	-	-	PUNCT
inlawrev-29046	894	201	debt	debt	NOUN
inlawrev-29046	894	202	deductions	deduction	NOUN
inlawrev-29046	894	203	as	as	SCONJ
inlawrev-29046	894	204	directed	direct	VERB
inlawrev-29046	894	205	by	by	ADP
inlawrev-29046	894	206	the	the	DET
inlawrev-29046	894	207	department.377	department.377	PROPN
inlawrev-29046	894	208	although	although	SCONJ
inlawrev-29046	894	209	the	the	DET
inlawrev-29046	894	210	department	department	NOUN
inlawrev-29046	894	211	granted	grant	VERB
inlawrev-29046	894	212	the	the	DET
inlawrev-29046	894	213	request	request	NOUN
inlawrev-29046	894	214	for	for	ADP
inlawrev-29046	894	215	a	a	DET
inlawrev-29046	894	216	rehearing	rehearing	NOUN
inlawrev-29046	894	217	,	,	PUNCT
inlawrev-29046	894	218	it	it	PRON
inlawrev-29046	894	219	denied	deny	VERB
inlawrev-29046	894	220	the	the	DET
inlawrev-29046	894	221	supplemental	supplemental	ADJ
inlawrev-29046	894	222	claims	claim	NOUN
inlawrev-29046	894	223	because	because	SCONJ
inlawrev-29046	894	224	they	they	PRON
inlawrev-29046	894	225	did	do	AUX
inlawrev-29046	894	226	not	not	PART
inlawrev-29046	894	227	account	account	VERB
inlawrev-29046	894	228	for	for	ADP
inlawrev-29046	894	229	the	the	DET
inlawrev-29046	894	230	value	value	NOUN
inlawrev-29046	894	231	of	of	ADP
inlawrev-29046	894	232	the	the	DET
inlawrev-29046	894	233	repossessed	repossess	VERB
inlawrev-29046	894	234	property	property	NOUN
inlawrev-29046	894	235	in	in	ADP
inlawrev-29046	894	236	reducing	reduce	VERB
inlawrev-29046	894	237	the	the	DET
inlawrev-29046	894	238	bad	bad	ADJ
inlawrev-29046	894	239	-	-	PUNCT
inlawrev-29046	894	240	debt	debt	NOUN
inlawrev-29046	894	241	deduction.378	deduction.378	NOUN
inlawrev-29046	894	242	accordingly	accordingly	ADV
inlawrev-29046	894	243	,	,	PUNCT
inlawrev-29046	894	244	the	the	DET
inlawrev-29046	894	245	department	department	NOUN
inlawrev-29046	894	246	adjusted	adjust	VERB
inlawrev-29046	894	247	indiana	indiana	PROPN
inlawrev-29046	894	248	finance	finance	PROPN
inlawrev-29046	894	249	’s	’s	PART
inlawrev-29046	894	250	tax	tax	NOUN
inlawrev-29046	894	251	basis	basis	NOUN
inlawrev-29046	894	252	by	by	ADP
inlawrev-29046	894	253	reducing	reduce	VERB
inlawrev-29046	894	254	the	the	DET
inlawrev-29046	894	255	unpaid	unpaid	ADJ
inlawrev-29046	894	256	balances	balance	NOUN
inlawrev-29046	894	257	of	of	ADP
inlawrev-29046	894	258	its	its	PRON
inlawrev-29046	894	259	defaulted	defaulted	ADJ
inlawrev-29046	894	260	contracts	contract	NOUN
inlawrev-29046	894	261	by	by	ADP
inlawrev-29046	894	262	the	the	DET
inlawrev-29046	894	263	entire	entire	ADJ
inlawrev-29046	894	264	value	value	NOUN
inlawrev-29046	894	265	of	of	ADP
inlawrev-29046	894	266	the	the	DET
inlawrev-29046	894	267	repossessed	repossess	VERB
inlawrev-29046	894	268	property.379	property.379	PROPN
inlawrev-29046	894	269	indiana	indiana	PROPN
inlawrev-29046	894	270	finance	finance	PROPN
inlawrev-29046	894	271	again	again	ADV
inlawrev-29046	894	272	administratively	administratively	ADV
inlawrev-29046	894	273	contested	contest	VERB
inlawrev-29046	894	274	these	these	DET
inlawrev-29046	894	275	refund	refund	NOUN
inlawrev-29046	894	276	denials	denial	NOUN
inlawrev-29046	894	277	,	,	PUNCT
inlawrev-29046	894	278	resulting	result	VERB
inlawrev-29046	894	279	in	in	ADP
inlawrev-29046	894	280	the	the	DET
inlawrev-29046	894	281	department	department	NOUN
inlawrev-29046	894	282	once	once	ADV
inlawrev-29046	894	283	more	more	ADV
inlawrev-29046	894	284	denying	deny	VERB
inlawrev-29046	894	285	its	its	PRON
inlawrev-29046	894	286	refund	refund	NOUN
inlawrev-29046	894	287	claims.380	claims.380	PROPN
inlawrev-29046	894	288	indiana	indiana	PROPN
inlawrev-29046	894	289	finance	finance	PROPN
inlawrev-29046	894	290	initiated	initiate	VERB
inlawrev-29046	894	291	a	a	DET
inlawrev-29046	894	292	tax	tax	NOUN
inlawrev-29046	894	293	appeal	appeal	NOUN
inlawrev-29046	894	294	,	,	PUNCT
inlawrev-29046	894	295	disputing	dispute	VERB
inlawrev-29046	894	296	the	the	DET
inlawrev-29046	894	297	department	department	NOUN
inlawrev-29046	894	298	’s	’s	PART
inlawrev-29046	894	299	denials	denial	NOUN
inlawrev-29046	894	300	,	,	PUNCT
inlawrev-29046	894	301	which	which	PRON
inlawrev-29046	894	302	amounted	amount	VERB
inlawrev-29046	894	303	to	to	ADP
inlawrev-29046	894	304	$	$	SYM
inlawrev-29046	894	305	163,044.00	163,044.00	NUM
inlawrev-29046	894	306	from	from	ADP
inlawrev-29046	894	307	its	its	PRON
inlawrev-29046	894	308	original	original	ADJ
inlawrev-29046	894	309	sales	sale	NOUN
inlawrev-29046	894	310	—	—	PUNCT
inlawrev-29046	894	311	—	—	PUNCT
inlawrev-29046	894	312	—	—	PUNCT
inlawrev-29046	894	313	—	—	PUNCT
inlawrev-29046	894	314	—	—	PUNCT
inlawrev-29046	894	315	—	—	PUNCT
inlawrev-29046	894	316	—	—	PUNCT
inlawrev-29046	894	317	—	—	PUNCT
inlawrev-29046	894	318	—	—	PUNCT
inlawrev-29046	894	319	—	—	PUNCT
inlawrev-29046	894	320	—	—	PUNCT
inlawrev-29046	894	321	—	—	PUNCT
inlawrev-29046	894	322	—	—	PUNCT
inlawrev-29046	894	323	—	—	PUNCT
inlawrev-29046	894	324	—	—	PUNCT
inlawrev-29046	894	325	—	—	PUNCT
inlawrev-29046	894	326	—	—	PUNCT
inlawrev-29046	894	327	—	—	PUNCT
inlawrev-29046	894	328	—	—	PUNCT
inlawrev-29046	894	329	—	—	PUNCT
inlawrev-29046	894	330	—	—	PUNCT
inlawrev-29046	894	331	—	—	PUNCT
inlawrev-29046	894	332	—	—	PUNCT
inlawrev-29046	894	333	—	—	PUNCT
inlawrev-29046	894	334	—	—	PUNCT
inlawrev-29046	894	335	—	—	PUNCT
inlawrev-29046	894	336	—	—	PUNCT
inlawrev-29046	894	337	—	—	PUNCT
inlawrev-29046	894	338	—	—	PUNCT
inlawrev-29046	894	339	368	368	NUM
inlawrev-29046	894	340	.	.	PUNCT
inlawrev-29046	895	1	i	i	PRON
inlawrev-29046	895	2	d.	d.	PROPN
inlawrev-29046	895	3	369	369	NUM
inlawrev-29046	895	4	.	.	PUNCT
inlawrev-29046	896	1	i	i	PRON
inlawrev-29046	896	2	d.	d.	PROPN
inlawrev-29046	896	3	370	370	NUM
inlawrev-29046	896	4	.	.	PUNCT
inlawrev-29046	897	1	i	i	PRON
inlawrev-29046	897	2	d.	d.	PROPN
inlawrev-29046	897	3	371	371	NUM
inlawrev-29046	897	4	.	.	PUNCT
inlawrev-29046	898	1	i	i	PRON
inlawrev-29046	898	2	d.	d.	PROPN
inlawrev-29046	898	3	372	372	NUM
inlawrev-29046	898	4	.	.	PUNCT
inlawrev-29046	899	1	i	i	PRON
inlawrev-29046	899	2	d.	d.	PROPN
inlawrev-29046	899	3	373	373	NUM
inlawrev-29046	899	4	.	.	PUNCT
inlawrev-29046	900	1	i	i	PRON
inlawrev-29046	900	2	d.	d.	PROPN
inlawrev-29046	900	3	374	374	NUM
inlawrev-29046	900	4	.	.	PUNCT
inlawrev-29046	901	1	i	i	PRON
inlawrev-29046	901	2	d.	d.	PROPN
inlawrev-29046	901	3	375	375	NUM
inlawrev-29046	901	4	.	.	PUNCT
inlawrev-29046	902	1	i	i	PRON
inlawrev-29046	902	2	d.	d.	PROPN
inlawrev-29046	902	3	376	376	NUM
inlawrev-29046	902	4	.	.	PUNCT
inlawrev-29046	903	1	i	i	PRON
inlawrev-29046	903	2	d.	d.	PROPN
inlawrev-29046	903	3	at	at	ADP
inlawrev-29046	903	4	279	279	NUM
inlawrev-29046	903	5	.	.	PUNCT
inlawrev-29046	904	1	377	377	NUM
inlawrev-29046	904	2	.	.	PUNCT
inlawrev-29046	905	1	i	i	PRON
inlawrev-29046	905	2	d.	d.	PROPN
inlawrev-29046	905	3	378	378	NUM
inlawrev-29046	905	4	.	.	PUNCT
inlawrev-29046	906	1	i	i	PRON
inlawrev-29046	906	2	d.	d.	PROPN
inlawrev-29046	906	3	379	379	NUM
inlawrev-29046	906	4	.	.	PUNCT
inlawrev-29046	907	1	i	i	PRON
inlawrev-29046	907	2	d.	d.	PROPN
inlawrev-29046	907	3	380	380	NUM
inlawrev-29046	907	4	.	.	PUNCT
inlawrev-29046	908	1	i	i	PRON
inlawrev-29046	908	2	d.	d.	PROPN
inlawrev-29046	908	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	909	1	283405831_inlr-58-4_text.indd	283405831_inlr-58-4_text.indd	NUM
inlawrev-29046	909	2	283	283	NUM
inlawrev-29046	909	3	5/13/25	5/13/25	NUM
inlawrev-29046	909	4	4:51	4:51	NUM
inlawrev-29046	909	5	 	 	SPACE
inlawrev-29046	909	6	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	909	7	4:51	4:51	NUM
inlawrev-29046	909	8	 	 	SPACE
inlawrev-29046	909	9	pm	pm	NOUN
inlawrev-29046	909	10	indiana	indiana	PROPN
inlawrev-29046	909	11	law	law	PROPN
inlawrev-29046	909	12	review	review	NOUN
inlawrev-29046	910	1	[	[	X
inlawrev-29046	910	2	vol	vol	NOUN
inlawrev-29046	910	3	.	.	PUNCT
inlawrev-29046	911	1	58:923	58:923	NUM
inlawrev-29046	911	2	960	960	NUM
inlawrev-29046	911	3	tax	tax	NOUN
inlawrev-29046	911	4	refund	refund	NOUN
inlawrev-29046	911	5	claims	claim	NOUN
inlawrev-29046	911	6	and	and	CCONJ
inlawrev-29046	911	7	$	$	SYM
inlawrev-29046	911	8	258,584.00	258,584.00	NUM
inlawrev-29046	911	9	from	from	ADP
inlawrev-29046	911	10	its	its	PRON
inlawrev-29046	911	11	supplemental	supplemental	ADJ
inlawrev-29046	911	12	refund	refund	NOUN
inlawrev-29046	911	13	claims.381	claims.381	NOUN
inlawrev-29046	911	14	the	the	DET
inlawrev-29046	911	15	parties	party	NOUN
inlawrev-29046	911	16	filed	file	VERB
inlawrev-29046	911	17	cross	cross	NOUN
inlawrev-29046	911	18	-	-	NOUN
inlawrev-29046	911	19	motions	motion	NOUN
inlawrev-29046	911	20	for	for	ADP
inlawrev-29046	911	21	summary	summary	NOUN
inlawrev-29046	911	22	judgment	judgment	NOUN
inlawrev-29046	911	23	,	,	PUNCT
inlawrev-29046	911	24	and	and	CCONJ
inlawrev-29046	911	25	the	the	DET
inlawrev-29046	911	26	tax	tax	NOUN
inlawrev-29046	911	27	court	court	NOUN
inlawrev-29046	911	28	ruled	rule	VERB
inlawrev-29046	911	29	in	in	ADP
inlawrev-29046	911	30	indiana	indiana	PROPN
inlawrev-29046	911	31	finance	finance	PROPN
inlawrev-29046	911	32	’s	’s	PART
inlawrev-29046	911	33	favor.382	favor.382	ADP
inlawrev-29046	911	34	the	the	DET
inlawrev-29046	911	35	tax	tax	NOUN
inlawrev-29046	911	36	court	court	NOUN
inlawrev-29046	911	37	began	begin	VERB
inlawrev-29046	911	38	its	its	PRON
inlawrev-29046	911	39	opinion	opinion	NOUN
inlawrev-29046	911	40	by	by	ADP
inlawrev-29046	911	41	reviewing	review	VERB
inlawrev-29046	911	42	the	the	DET
inlawrev-29046	911	43	relevant	relevant	ADJ
inlawrev-29046	911	44	indiana	indiana	PROPN
inlawrev-29046	911	45	sales	sales	PROPN
inlawrev-29046	911	46	tax	tax	NOUN
inlawrev-29046	911	47	law	law	NOUN
inlawrev-29046	911	48	.	.	PUNCT
inlawrev-29046	912	1	in	in	ADP
inlawrev-29046	912	2	indiana	indiana	PROPN
inlawrev-29046	912	3	,	,	PUNCT
inlawrev-29046	912	4	a	a	DET
inlawrev-29046	912	5	retail	retail	ADJ
inlawrev-29046	912	6	merchant	merchant	NOUN
inlawrev-29046	912	7	must	must	AUX
inlawrev-29046	912	8	remit	remit	VERB
inlawrev-29046	912	9	the	the	DET
inlawrev-29046	912	10	entire	entire	ADJ
inlawrev-29046	912	11	amount	amount	NOUN
inlawrev-29046	912	12	of	of	ADP
inlawrev-29046	912	13	sales	sale	NOUN
inlawrev-29046	912	14	tax	tax	NOUN
inlawrev-29046	912	15	corresponding	correspond	VERB
inlawrev-29046	912	16	to	to	ADP
inlawrev-29046	912	17	an	an	DET
inlawrev-29046	912	18	item	item	NOUN
inlawrev-29046	912	19	’s	’s	PART
inlawrev-29046	912	20	total	total	ADJ
inlawrev-29046	912	21	purchase	purchase	NOUN
inlawrev-29046	912	22	price	price	NOUN
inlawrev-29046	912	23	during	during	ADP
inlawrev-29046	912	24	the	the	DET
inlawrev-29046	912	25	reporting	reporting	NOUN
inlawrev-29046	912	26	period	period	NOUN
inlawrev-29046	912	27	in	in	ADP
inlawrev-29046	912	28	which	which	PRON
inlawrev-29046	912	29	a	a	DET
inlawrev-29046	912	30	retail	retail	ADJ
inlawrev-29046	912	31	transaction	transaction	NOUN
inlawrev-29046	912	32	occurred	occur	VERB
inlawrev-29046	912	33	,	,	PUNCT
inlawrev-29046	912	34	even	even	ADV
inlawrev-29046	912	35	if	if	SCONJ
inlawrev-29046	912	36	an	an	DET
inlawrev-29046	912	37	item	item	NOUN
inlawrev-29046	912	38	’s	’s	PART
inlawrev-29046	912	39	sales	sale	NOUN
inlawrev-29046	912	40	price	price	NOUN
inlawrev-29046	912	41	and	and	CCONJ
inlawrev-29046	912	42	related	related	ADJ
inlawrev-29046	912	43	sales	sale	NOUN
inlawrev-29046	912	44	tax	tax	NOUN
inlawrev-29046	912	45	had	have	AUX
inlawrev-29046	912	46	been	be	AUX
inlawrev-29046	912	47	financed	finance	VERB
inlawrev-29046	912	48	over	over	ADP
inlawrev-29046	912	49	time	time	NOUN
inlawrev-29046	912	50	and	and	CCONJ
inlawrev-29046	912	51	not	not	PART
inlawrev-29046	912	52	yet	yet	ADV
inlawrev-29046	912	53	fully	fully	ADV
inlawrev-29046	912	54	collected	collect	VERB
inlawrev-29046	912	55	by	by	ADP
inlawrev-29046	912	56	the	the	DET
inlawrev-29046	912	57	retail	retail	PROPN
inlawrev-29046	912	58	merchant.383	merchant.383	PROPN
inlawrev-29046	912	59	indiana	indiana	PROPN
inlawrev-29046	912	60	’s	’s	PART
inlawrev-29046	912	61	bad	bad	ADJ
inlawrev-29046	912	62	-	-	PUNCT
inlawrev-29046	912	63	debt	debt	NOUN
inlawrev-29046	912	64	deduction	deduction	NOUN
inlawrev-29046	912	65	statute	statute	NOUN
inlawrev-29046	912	66	,	,	PUNCT
inlawrev-29046	912	67	however	however	ADV
inlawrev-29046	912	68	,	,	PUNCT
inlawrev-29046	912	69	allowed	allow	VERB
inlawrev-29046	912	70	a	a	DET
inlawrev-29046	912	71	retail	retail	ADJ
inlawrev-29046	912	72	merchant	merchant	NOUN
inlawrev-29046	912	73	(	(	PUNCT
inlawrev-29046	912	74	or	or	CCONJ
inlawrev-29046	912	75	its	its	PRON
inlawrev-29046	912	76	assignee	assignee	NOUN
inlawrev-29046	912	77	)	)	PUNCT
inlawrev-29046	912	78	to	to	PART
inlawrev-29046	912	79	deduct	deduct	VERB
inlawrev-29046	912	80	from	from	ADP
inlawrev-29046	912	81	the	the	DET
inlawrev-29046	912	82	amount	amount	NOUN
inlawrev-29046	912	83	of	of	ADP
inlawrev-29046	912	84	sales	sale	NOUN
inlawrev-29046	912	85	tax	tax	NOUN
inlawrev-29046	912	86	due	due	ADJ
inlawrev-29046	912	87	the	the	DET
inlawrev-29046	912	88	amount	amount	NOUN
inlawrev-29046	912	89	of	of	ADP
inlawrev-29046	912	90	sales	sale	NOUN
inlawrev-29046	912	91	tax	tax	NOUN
inlawrev-29046	912	92	corresponding	correspond	VERB
inlawrev-29046	912	93	to	to	ADP
inlawrev-29046	912	94	the	the	DET
inlawrev-29046	912	95	amount	amount	NOUN
inlawrev-29046	912	96	of	of	ADP
inlawrev-29046	912	97	its	its	PRON
inlawrev-29046	912	98	receivables	receivables	NOUN
inlawrev-29046	912	99	written	write	VERB
inlawrev-29046	912	100	off	off	ADP
inlawrev-29046	912	101	as	as	ADP
inlawrev-29046	912	102	uncollectible	uncollectible	ADJ
inlawrev-29046	912	103	debt	debt	NOUN
inlawrev-29046	912	104	under	under	ADP
inlawrev-29046	912	105	the	the	DET
inlawrev-29046	912	106	federal	federal	ADJ
inlawrev-29046	912	107	bad	bad	ADJ
inlawrev-29046	912	108	-	-	PUNCT
inlawrev-29046	912	109	debt	debt	NOUN
inlawrev-29046	912	110	deduction	deduction	NOUN
inlawrev-29046	912	111	statute	statute	NOUN
inlawrev-29046	912	112	,	,	PUNCT
inlawrev-29046	912	113	irc	irc	PROPN
inlawrev-29046	912	114	section	section	NOUN
inlawrev-29046	912	115	166.384	166.384	NUM
inlawrev-29046	912	116	indiana	indiana	PROPN
inlawrev-29046	912	117	’s	’s	PART
inlawrev-29046	912	118	bad	bad	ADJ
inlawrev-29046	912	119	-	-	PUNCT
inlawrev-29046	912	120	debt	debt	NOUN
inlawrev-29046	912	121	deduction	deduction	NOUN
inlawrev-29046	912	122	statute	statute	NOUN
inlawrev-29046	912	123	provided	provide	VERB
inlawrev-29046	912	124	,	,	PUNCT
inlawrev-29046	912	125	in	in	ADP
inlawrev-29046	912	126	relevant	relevant	ADJ
inlawrev-29046	912	127	part	part	NOUN
inlawrev-29046	912	128	,	,	PUNCT
inlawrev-29046	912	129	that	that	SCONJ
inlawrev-29046	912	130	the	the	DET
inlawrev-29046	912	131	deduction	deduction	NOUN
inlawrev-29046	912	132	amount	amount	NOUN
inlawrev-29046	912	133	shall	shall	AUX
inlawrev-29046	912	134	be	be	AUX
inlawrev-29046	912	135	determined	determine	VERB
inlawrev-29046	912	136	in	in	ADP
inlawrev-29046	912	137	the	the	DET
inlawrev-29046	912	138	manner	manner	NOUN
inlawrev-29046	912	139	provided	provide	VERB
inlawrev-29046	912	140	by	by	ADP
inlawrev-29046	912	141	irc	irc	PROPN
inlawrev-29046	912	142	section	section	NOUN
inlawrev-29046	912	143	166	166	NUM
inlawrev-29046	912	144	for	for	ADP
inlawrev-29046	912	145	bad	bad	ADJ
inlawrev-29046	912	146	debts	debt	NOUN
inlawrev-29046	912	147	but	but	CCONJ
inlawrev-29046	912	148	shall	shall	AUX
inlawrev-29046	912	149	be	be	AUX
inlawrev-29046	912	150	adjusted	adjust	VERB
inlawrev-29046	912	151	to	to	PART
inlawrev-29046	912	152	exclude	exclude	VERB
inlawrev-29046	912	153	repossessed	repossess	VERB
inlawrev-29046	912	154	property.385	property.385	NOUN
inlawrev-29046	912	155	in	in	ADP
inlawrev-29046	912	156	2004	2004	NUM
inlawrev-29046	912	157	,	,	PUNCT
inlawrev-29046	912	158	the	the	DET
inlawrev-29046	912	159	indiana	indiana	PROPN
inlawrev-29046	912	160	supreme	supreme	PROPN
inlawrev-29046	912	161	court	court	PROPN
inlawrev-29046	912	162	determined	determine	VERB
inlawrev-29046	912	163	“	"	PUNCT
inlawrev-29046	912	164	whether	whether	SCONJ
inlawrev-29046	912	165	an	an	DET
inlawrev-29046	912	166	auto	auto	NOUN
inlawrev-29046	912	167	dealership	dealership	NOUN
inlawrev-29046	912	168	that	that	PRON
inlawrev-29046	912	169	financed	finance	VERB
inlawrev-29046	912	170	its	its	PRON
inlawrev-29046	912	171	customers	customer	NOUN
inlawrev-29046	912	172	’	’	PART
inlawrev-29046	912	173	vehicle	vehicle	NOUN
inlawrev-29046	912	174	purchases	purchase	NOUN
inlawrev-29046	912	175	,	,	PUNCT
inlawrev-29046	912	176	including	include	VERB
inlawrev-29046	912	177	the	the	DET
inlawrev-29046	912	178	related	related	ADJ
inlawrev-29046	912	179	sales	sale	NOUN
inlawrev-29046	912	180	tax	tax	NOUN
inlawrev-29046	912	181	,	,	PUNCT
inlawrev-29046	912	182	was	be	AUX
inlawrev-29046	912	183	required	require	VERB
inlawrev-29046	912	184	to	to	PART
inlawrev-29046	912	185	deduct	deduct	VERB
inlawrev-29046	912	186	the	the	DET
inlawrev-29046	912	187	total	total	ADJ
inlawrev-29046	912	188	amount	amount	NOUN
inlawrev-29046	912	189	of	of	ADP
inlawrev-29046	912	190	repossessed	repossess	VERB
inlawrev-29046	912	191	collateral	collateral	NOUN
inlawrev-29046	912	192	under	under	ADP
inlawrev-29046	912	193	”	"	PUNCT
inlawrev-29046	912	194	indiana	indiana	PROPN
inlawrev-29046	912	195	’s	’s	PART
inlawrev-29046	912	196	bad	bad	ADJ
inlawrev-29046	912	197	debt	debt	NOUN
inlawrev-29046	912	198	deduction	deduction	NOUN
inlawrev-29046	912	199	statute.386	statute.386	VERB
inlawrev-29046	912	200	the	the	DET
inlawrev-29046	912	201	supreme	supreme	PROPN
inlawrev-29046	912	202	court	court	PROPN
inlawrev-29046	912	203	held	hold	VERB
inlawrev-29046	912	204	that	that	SCONJ
inlawrev-29046	912	205	an	an	DET
inlawrev-29046	912	206	“	"	PUNCT
inlawrev-29046	912	207	auto	auto	NOUN
inlawrev-29046	912	208	dealership	dealership	NOUN
inlawrev-29046	912	209	could	could	AUX
inlawrev-29046	912	210	deduct	deduct	VERB
inlawrev-29046	912	211	only	only	ADV
inlawrev-29046	912	212	that	that	DET
inlawrev-29046	912	213	portion	portion	NOUN
inlawrev-29046	912	214	of	of	ADP
inlawrev-29046	912	215	its	its	PRON
inlawrev-29046	912	216	receivables	receivables	NOUN
inlawrev-29046	912	217	equal	equal	ADJ
inlawrev-29046	912	218	to	to	ADP
inlawrev-29046	912	219	the	the	DET
inlawrev-29046	912	220	amount	amount	NOUN
inlawrev-29046	912	221	written	write	VERB
inlawrev-29046	912	222	off	off	ADP
inlawrev-29046	912	223	for	for	ADP
inlawrev-29046	912	224	federal	federal	ADJ
inlawrev-29046	912	225	income	income	NOUN
inlawrev-29046	912	226	tax	tax	NOUN
inlawrev-29046	912	227	purposes	purpose	NOUN
inlawrev-29046	912	228	”	"	PUNCT
inlawrev-29046	912	229	because	because	SCONJ
inlawrev-29046	912	230	indiana	indiana	PROPN
inlawrev-29046	912	231	’s	’s	PART
inlawrev-29046	912	232	legislature	legislature	NOUN
inlawrev-29046	912	233	“	"	PUNCT
inlawrev-29046	912	234	intended	intend	VERB
inlawrev-29046	912	235	that	that	SCONJ
inlawrev-29046	912	236	only	only	ADV
inlawrev-29046	912	237	the	the	DET
inlawrev-29046	912	238	net	net	ADJ
inlawrev-29046	912	239	debt	debt	NOUN
inlawrev-29046	912	240	that	that	PRON
inlawrev-29046	912	241	can	can	AUX
inlawrev-29046	912	242	not	not	PART
inlawrev-29046	912	243	be	be	AUX
inlawrev-29046	912	244	collected	collect	VERB
inlawrev-29046	912	245	may	may	AUX
inlawrev-29046	912	246	be	be	AUX
inlawrev-29046	912	247	deducted	deduct	VERB
inlawrev-29046	912	248	.	.	PUNCT
inlawrev-29046	913	1	”387	”387	NOUN
inlawrev-29046	913	2	this	this	PRON
inlawrev-29046	913	3	has	have	AUX
inlawrev-29046	913	4	been	be	AUX
inlawrev-29046	913	5	called	call	VERB
inlawrev-29046	913	6	the	the	DET
inlawrev-29046	913	7	“	"	PUNCT
inlawrev-29046	913	8	net	net	ADJ
inlawrev-29046	913	9	debt	debt	NOUN
inlawrev-29046	913	10	principal	principal	NOUN
inlawrev-29046	913	11	.	.	PUNCT
inlawrev-29046	913	12	”388	”388	PUNCT
inlawrev-29046	914	1	according	accord	VERB
inlawrev-29046	914	2	to	to	ADP
inlawrev-29046	914	3	this	this	DET
inlawrev-29046	914	4	principle	principle	NOUN
inlawrev-29046	914	5	,	,	PUNCT
inlawrev-29046	914	6	noted	note	VERB
inlawrev-29046	914	7	the	the	DET
inlawrev-29046	914	8	tax	tax	NOUN
inlawrev-29046	914	9	court	court	NOUN
inlawrev-29046	914	10	,	,	PUNCT
inlawrev-29046	914	11	the	the	DET
inlawrev-29046	914	12	statutory	statutory	ADJ
inlawrev-29046	914	13	exclusions	exclusion	NOUN
inlawrev-29046	914	14	specified	specify	VERB
inlawrev-29046	914	15	in	in	ADP
inlawrev-29046	914	16	subsection	subsection	NOUN
inlawrev-29046	914	17	(	(	PUNCT
inlawrev-29046	914	18	d	d	NOUN
inlawrev-29046	914	19	)	)	PUNCT
inlawrev-29046	914	20	of	of	ADP
inlawrev-29046	914	21	indiana	indiana	PROPN
inlawrev-29046	914	22	’s	’s	PART
inlawrev-29046	914	23	bad	bad	ADJ
inlawrev-29046	914	24	-	-	PUNCT
inlawrev-29046	914	25	debt	debt	NOUN
inlawrev-29046	914	26	deduction	deduction	NOUN
inlawrev-29046	914	27	statute	statute	NOUN
inlawrev-29046	914	28	can	can	AUX
inlawrev-29046	914	29	not	not	PART
inlawrev-29046	914	30	be	be	AUX
inlawrev-29046	914	31	applied	apply	VERB
inlawrev-29046	914	32	to	to	PART
inlawrev-29046	914	33	allow	allow	VERB
inlawrev-29046	914	34	“	"	PUNCT
inlawrev-29046	914	35	a	a	DET
inlawrev-29046	914	36	taxpayer	taxpayer	NOUN
inlawrev-29046	914	37	to	to	PART
inlawrev-29046	914	38	write	write	VERB
inlawrev-29046	914	39	off	off	ADP
inlawrev-29046	914	40	more	more	ADJ
inlawrev-29046	914	41	than	than	ADP
inlawrev-29046	914	42	the	the	DET
inlawrev-29046	914	43	amount	amount	NOUN
inlawrev-29046	914	44	it	it	PRON
inlawrev-29046	914	45	actually	actually	ADV
inlawrev-29046	914	46	paid	pay	VERB
inlawrev-29046	914	47	for	for	ADP
inlawrev-29046	914	48	its	its	PRON
inlawrev-29046	914	49	uncollectible	uncollectible	ADJ
inlawrev-29046	914	50	debt	debt	NOUN
inlawrev-29046	914	51	.	.	PUNCT
inlawrev-29046	915	1	”389	”389	PROPN
inlawrev-29046	915	2	the	the	DET
inlawrev-29046	915	3	tax	tax	NOUN
inlawrev-29046	915	4	court	court	NOUN
inlawrev-29046	915	5	next	next	ADV
inlawrev-29046	915	6	explored	explore	VERB
inlawrev-29046	915	7	the	the	DET
inlawrev-29046	915	8	application	application	NOUN
inlawrev-29046	915	9	of	of	ADP
inlawrev-29046	915	10	indiana	indiana	PROPN
inlawrev-29046	915	11	’s	’s	PART
inlawrev-29046	915	12	bad	bad	ADJ
inlawrev-29046	915	13	-	-	PUNCT
inlawrev-29046	915	14	debt	debt	NOUN
inlawrev-29046	915	15	deduction	deduction	NOUN
inlawrev-29046	915	16	statute	statute	NOUN
inlawrev-29046	915	17	to	to	ADP
inlawrev-29046	915	18	repossessed	repossess	VERB
inlawrev-29046	915	19	property	property	NOUN
inlawrev-29046	915	20	.	.	PUNCT
inlawrev-29046	916	1	indiana	indiana	PROPN
inlawrev-29046	916	2	finance	finance	PROPN
inlawrev-29046	916	3	contended	contend	VERB
inlawrev-29046	916	4	that	that	SCONJ
inlawrev-29046	916	5	it	it	PRON
inlawrev-29046	916	6	should	should	AUX
inlawrev-29046	916	7	receive	receive	VERB
inlawrev-29046	916	8	summary	summary	NOUN
inlawrev-29046	916	9	judgment	judgment	NOUN
inlawrev-29046	916	10	for	for	ADP
inlawrev-29046	916	11	its	its	PRON
inlawrev-29046	916	12	refund	refund	NOUN
inlawrev-29046	916	13	claims	claim	NOUN
inlawrev-29046	916	14	because	because	SCONJ
inlawrev-29046	916	15	it	it	PRON
inlawrev-29046	916	16	applied	apply	VERB
inlawrev-29046	916	17	the	the	DET
inlawrev-29046	916	18	market	market	NOUN
inlawrev-29046	916	19	discount	discount	NOUN
inlawrev-29046	916	20	rules	rule	NOUN
inlawrev-29046	916	21	to	to	ADP
inlawrev-29046	916	22	its	its	PRON
inlawrev-29046	916	23	bad	bad	ADJ
inlawrev-29046	916	24	-	-	PUNCT
inlawrev-29046	916	25	debt	debt	NOUN
inlawrev-29046	916	26	deductions.390	deductions.390	NOUN
inlawrev-29046	916	27	specifically	specifically	ADV
inlawrev-29046	916	28	,	,	PUNCT
inlawrev-29046	916	29	it	it	PRON
inlawrev-29046	916	30	excluded	exclude	VERB
inlawrev-29046	916	31	70	70	NUM
inlawrev-29046	916	32	%	%	NOUN
inlawrev-29046	916	33	of	of	ADP
inlawrev-29046	916	34	the	the	DET
inlawrev-29046	916	35	face	face	NOUN
inlawrev-29046	916	36	value	value	NOUN
inlawrev-29046	916	37	of	of	ADP
inlawrev-29046	916	38	repossessed	repossess	VERB
inlawrev-29046	916	39	property	property	NOUN
inlawrev-29046	916	40	when	when	SCONJ
inlawrev-29046	916	41	adjusting	adjust	VERB
inlawrev-29046	916	42	the	the	DET
inlawrev-29046	916	43	basis	basis	NOUN
inlawrev-29046	916	44	in	in	ADP
inlawrev-29046	916	45	its	its	PRON
inlawrev-29046	916	46	installment	installment	NOUN
inlawrev-29046	916	47	contracts.391	contracts.391	PROPN
inlawrev-29046	916	48	indiana	indiana	PROPN
inlawrev-29046	916	49	finance	finance	PROPN
inlawrev-29046	916	50	argued	argue	VERB
inlawrev-29046	916	51	that	that	SCONJ
inlawrev-29046	916	52	this	this	DET
inlawrev-29046	916	53	approach	approach	NOUN
inlawrev-29046	916	54	aligned	align	VERB
inlawrev-29046	916	55	with	with	ADP
inlawrev-29046	916	56	subsection	subsection	NOUN
inlawrev-29046	916	57	(	(	PUNCT
inlawrev-29046	916	58	d	d	NOUN
inlawrev-29046	916	59	)	)	PUNCT
inlawrev-29046	916	60	’s	’s	PART
inlawrev-29046	916	61	requirements	requirement	NOUN
inlawrev-29046	916	62	,	,	PUNCT
inlawrev-29046	916	63	which	which	PRON
inlawrev-29046	916	64	,	,	PUNCT
inlawrev-29046	916	65	according	accord	VERB
inlawrev-29046	916	66	to	to	ADP
inlawrev-29046	916	67	it	it	PRON
inlawrev-29046	916	68	,	,	PUNCT
inlawrev-29046	916	69	did	do	AUX
inlawrev-29046	916	70	not	not	PART
inlawrev-29046	916	71	mandate	mandate	VERB
inlawrev-29046	916	72	the	the	DET
inlawrev-29046	916	73	subtraction	subtraction	NOUN
inlawrev-29046	916	74	of	of	ADP
inlawrev-29046	916	75	the	the	DET
inlawrev-29046	916	76	full	full	ADJ
inlawrev-29046	916	77	value	value	NOUN
inlawrev-29046	916	78	of	of	ADP
inlawrev-29046	916	79	the	the	DET
inlawrev-29046	916	80	repossessed	repossess	VERB
inlawrev-29046	916	81	property	property	NOUN
inlawrev-29046	916	82	—	—	PUNCT
inlawrev-29046	916	83	only	only	ADV
inlawrev-29046	916	84	a	a	DET
inlawrev-29046	916	85	portion	portion	NOUN
inlawrev-29046	916	86	of	of	ADP
inlawrev-29046	916	87	it	it	PRON
inlawrev-29046	916	88	,	,	PUNCT
inlawrev-29046	916	89	—	—	PUNCT
inlawrev-29046	916	90	—	—	PUNCT
inlawrev-29046	916	91	—	—	PUNCT
inlawrev-29046	916	92	—	—	PUNCT
inlawrev-29046	916	93	—	—	PUNCT
inlawrev-29046	916	94	—	—	PUNCT
inlawrev-29046	916	95	—	—	PUNCT
inlawrev-29046	916	96	—	—	PUNCT
inlawrev-29046	916	97	—	—	PUNCT
inlawrev-29046	916	98	—	—	PUNCT
inlawrev-29046	916	99	—	—	PUNCT
inlawrev-29046	916	100	—	—	PUNCT
inlawrev-29046	916	101	—	—	PUNCT
inlawrev-29046	916	102	—	—	PUNCT
inlawrev-29046	916	103	—	—	PUNCT
inlawrev-29046	916	104	—	—	PUNCT
inlawrev-29046	916	105	—	—	PUNCT
inlawrev-29046	916	106	—	—	PUNCT
inlawrev-29046	916	107	—	—	PUNCT
inlawrev-29046	916	108	—	—	PUNCT
inlawrev-29046	916	109	—	—	PUNCT
inlawrev-29046	916	110	—	—	PUNCT
inlawrev-29046	916	111	—	—	PUNCT
inlawrev-29046	916	112	—	—	PUNCT
inlawrev-29046	916	113	—	—	PUNCT
inlawrev-29046	916	114	—	—	PUNCT
inlawrev-29046	916	115	—	—	PUNCT
inlawrev-29046	916	116	—	—	PUNCT
inlawrev-29046	916	117	—	—	PUNCT
inlawrev-29046	916	118	381	381	X
inlawrev-29046	916	119	.	.	PUNCT
inlawrev-29046	917	1	i	i	PRON
inlawrev-29046	917	2	d.	d.	PROPN
inlawrev-29046	917	3	382	382	NUM
inlawrev-29046	917	4	.	.	PUNCT
inlawrev-29046	918	1	i	i	PRON
inlawrev-29046	918	2	d.	d.	PROPN
inlawrev-29046	918	3	at	at	ADP
inlawrev-29046	918	4	279	279	NUM
inlawrev-29046	918	5	,	,	PUNCT
inlawrev-29046	918	6	286	286	NUM
inlawrev-29046	918	7	.	.	NOUN
inlawrev-29046	918	8	383	383	NUM
inlawrev-29046	918	9	.	.	PUNCT
inlawrev-29046	919	1	i	i	PRON
inlawrev-29046	919	2	d.	d.	PROPN
inlawrev-29046	919	3	at	at	ADP
inlawrev-29046	919	4	280	280	NUM
inlawrev-29046	919	5	(	(	PUNCT
inlawrev-29046	919	6	citing	cite	VERB
inlawrev-29046	919	7	ind	ind	NOUN
inlawrev-29046	919	8	.	.	PUNCT
inlawrev-29046	920	1	code	code	PROPN
inlawrev-29046	920	2	§	§	PROPN
inlawrev-29046	920	3	6	6	NUM
inlawrev-29046	920	4	-	-	SYM
inlawrev-29046	920	5	2.5	2.5	NUM
inlawrev-29046	920	6	-	-	PUNCT
inlawrev-29046	920	7	6	6	NUM
inlawrev-29046	920	8	-	-	PUNCT
inlawrev-29046	920	9	1(a	1(a	NUM
inlawrev-29046	920	10	)	)	PUNCT
inlawrev-29046	920	11	(	(	PUNCT
inlawrev-29046	920	12	2017	2017	NUM
inlawrev-29046	920	13	)	)	PUNCT
inlawrev-29046	920	14	)	)	PUNCT
inlawrev-29046	920	15	.	.	PUNCT
inlawrev-29046	921	1	384	384	NUM
inlawrev-29046	921	2	.	.	PUNCT
inlawrev-29046	922	1	i	i	PRON
inlawrev-29046	922	2	d.	d.	PROPN
inlawrev-29046	922	3	(	(	PUNCT
inlawrev-29046	922	4	citing	cite	VERB
inlawrev-29046	922	5	i.c	i.c	PROPN
inlawrev-29046	922	6	.	.	PUNCT
inlawrev-29046	923	1	§	§	PROPN
inlawrev-29046	923	2	6	6	NUM
inlawrev-29046	923	3	-	-	SYM
inlawrev-29046	923	4	2.5	2.5	NUM
inlawrev-29046	923	5	-	-	PUNCT
inlawrev-29046	923	6	6	6	NUM
inlawrev-29046	923	7	-	-	PUNCT
inlawrev-29046	923	8	9	9	NUM
inlawrev-29046	923	9	)	)	PUNCT
inlawrev-29046	923	10	.	.	PUNCT
inlawrev-29046	924	1	385	385	NUM
inlawrev-29046	924	2	.	.	PUNCT
inlawrev-29046	925	1	i	i	PRON
inlawrev-29046	925	2	d.	d.	PROPN
inlawrev-29046	925	3	(	(	PUNCT
inlawrev-29046	925	4	quoting	quote	VERB
inlawrev-29046	925	5	i.c	i.c	PROPN
inlawrev-29046	925	6	.	.	PUNCT
inlawrev-29046	926	1	§	§	PROPN
inlawrev-29046	926	2	6	6	NUM
inlawrev-29046	926	3	-	-	SYM
inlawrev-29046	926	4	2.5	2.5	NUM
inlawrev-29046	926	5	-	-	PUNCT
inlawrev-29046	926	6	6	6	NUM
inlawrev-29046	926	7	-	-	PUNCT
inlawrev-29046	926	8	9(d)(2)(e	9(d)(2)(e	NUM
inlawrev-29046	926	9	)	)	PUNCT
inlawrev-29046	926	10	)	)	PUNCT
inlawrev-29046	926	11	.	.	PUNCT
inlawrev-29046	927	1	386	386	NUM
inlawrev-29046	927	2	.	.	PUNCT
inlawrev-29046	928	1	i	i	PRON
inlawrev-29046	928	2	d.	d.	PROPN
inlawrev-29046	928	3	at	at	ADP
inlawrev-29046	928	4	281	281	NUM
inlawrev-29046	928	5	(	(	PUNCT
inlawrev-29046	928	6	citing	cite	VERB
inlawrev-29046	928	7	indiana	indiana	PROPN
inlawrev-29046	928	8	dep’t	dep’t	PROPN
inlawrev-29046	928	9	of	of	ADP
inlawrev-29046	928	10	state	state	NOUN
inlawrev-29046	928	11	revenue	revenue	NOUN
inlawrev-29046	928	12	v.	v.	ADP
inlawrev-29046	928	13	1	1	NUM
inlawrev-29046	928	14	stop	stop	VERB
inlawrev-29046	928	15	auto	auto	NOUN
inlawrev-29046	928	16	sales	sale	NOUN
inlawrev-29046	928	17	,	,	PUNCT
inlawrev-29046	928	18	inc	inc	PROPN
inlawrev-29046	928	19	.	.	PROPN
inlawrev-29046	928	20	,	,	PUNCT
inlawrev-29046	928	21	810	810	NUM
inlawrev-29046	928	22	n.e.2d	n.e.2d	NOUN
inlawrev-29046	928	23	686	686	NUM
inlawrev-29046	928	24	,	,	PUNCT
inlawrev-29046	928	25	686–88	686–88	NOUN
inlawrev-29046	928	26	(	(	PUNCT
inlawrev-29046	928	27	ind	ind	NOUN
inlawrev-29046	928	28	.	.	PUNCT
inlawrev-29046	928	29	2004	2004	NUM
inlawrev-29046	928	30	)	)	PUNCT
inlawrev-29046	928	31	)	)	PUNCT
inlawrev-29046	928	32	.	.	PUNCT
inlawrev-29046	929	1	387	387	X
inlawrev-29046	929	2	.	.	PUNCT
inlawrev-29046	930	1	i	i	PRON
inlawrev-29046	930	2	d.	d.	PROPN
inlawrev-29046	930	3	388	388	NUM
inlawrev-29046	930	4	.	.	PUNCT
inlawrev-29046	931	1	i	i	PRON
inlawrev-29046	931	2	d.	d.	PROPN
inlawrev-29046	931	3	389	389	NUM
inlawrev-29046	931	4	.	.	PUNCT
inlawrev-29046	932	1	i	i	PRON
inlawrev-29046	932	2	d.	d.	PROPN
inlawrev-29046	932	3	(	(	PUNCT
inlawrev-29046	932	4	citing	cite	VERB
inlawrev-29046	932	5	i.c	i.c	PROPN
inlawrev-29046	932	6	.	.	PUNCT
inlawrev-29046	933	1	§	§	PROPN
inlawrev-29046	933	2	6	6	NUM
inlawrev-29046	933	3	-	-	SYM
inlawrev-29046	933	4	2.5	2.5	NUM
inlawrev-29046	933	5	-	-	PUNCT
inlawrev-29046	933	6	6	6	NUM
inlawrev-29046	933	7	-	-	PUNCT
inlawrev-29046	933	8	9(d	9(d	NUM
inlawrev-29046	933	9	)	)	PUNCT
inlawrev-29046	933	10	(	(	PUNCT
inlawrev-29046	933	11	2017	2017	NUM
inlawrev-29046	933	12	)	)	PUNCT
inlawrev-29046	933	13	)	)	PUNCT
inlawrev-29046	933	14	.	.	PUNCT
inlawrev-29046	934	1	390	390	NUM
inlawrev-29046	934	2	.	.	PUNCT
inlawrev-29046	935	1	i	i	PRON
inlawrev-29046	935	2	d.	d.	PROPN
inlawrev-29046	935	3	391	391	NUM
inlawrev-29046	935	4	.	.	PUNCT
inlawrev-29046	936	1	i	i	PRON
inlawrev-29046	936	2	d.	d.	PROPN
inlawrev-29046	936	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	937	1	284405831_inlr-58-4_text.indd	284405831_inlr-58-4_text.indd	NUM
inlawrev-29046	937	2	284	284	NUM
inlawrev-29046	937	3	5/13/25	5/13/25	NUM
inlawrev-29046	937	4	4:51	4:51	NUM
inlawrev-29046	937	5	 	 	SPACE
inlawrev-29046	937	6	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	937	7	4:51	4:51	NUM
inlawrev-29046	937	8	 	 	SPACE
inlawrev-29046	937	9	pm	pm	NOUN
inlawrev-29046	937	10	2025	2025	NUM
inlawrev-29046	937	11	]	]	PUNCT
inlawrev-29046	937	12	tax	tax	NOUN
inlawrev-29046	937	13	law	law	NOUN
inlawrev-29046	937	14	961	961	NUM
inlawrev-29046	937	15	excluding	exclude	VERB
inlawrev-29046	937	16	market	market	NOUN
inlawrev-29046	937	17	discount	discount	NOUN
inlawrev-29046	937	18	income.392	income.392	NOUN
inlawrev-29046	937	19	conversely	conversely	ADV
inlawrev-29046	937	20	,	,	PUNCT
inlawrev-29046	937	21	the	the	DET
inlawrev-29046	937	22	department	department	NOUN
inlawrev-29046	937	23	argued	argue	VERB
inlawrev-29046	937	24	that	that	SCONJ
inlawrev-29046	937	25	subsection	subsection	NOUN
inlawrev-29046	937	26	(	(	PUNCT
inlawrev-29046	937	27	d	d	NOUN
inlawrev-29046	937	28	)	)	PUNCT
inlawrev-29046	937	29	mandated	mandate	VERB
inlawrev-29046	937	30	the	the	DET
inlawrev-29046	937	31	complete	complete	ADJ
inlawrev-29046	937	32	subtraction	subtraction	NOUN
inlawrev-29046	937	33	of	of	ADP
inlawrev-29046	937	34	the	the	DET
inlawrev-29046	937	35	amount	amount	NOUN
inlawrev-29046	937	36	of	of	ADP
inlawrev-29046	937	37	the	the	DET
inlawrev-29046	937	38	repossessed	repossess	VERB
inlawrev-29046	937	39	property	property	NOUN
inlawrev-29046	937	40	,	,	PUNCT
inlawrev-29046	937	41	market	market	NOUN
inlawrev-29046	937	42	discount	discount	NOUN
inlawrev-29046	937	43	rules	rule	NOUN
inlawrev-29046	937	44	applying	apply	VERB
inlawrev-29046	937	45	to	to	ADP
inlawrev-29046	937	46	installment	installment	NOUN
inlawrev-29046	937	47	payments	payment	NOUN
inlawrev-29046	937	48	,	,	PUNCT
inlawrev-29046	937	49	not	not	PART
inlawrev-29046	937	50	repossessed	repossess	VERB
inlawrev-29046	937	51	property.393	property.393	VERB
inlawrev-29046	937	52	it	it	PRON
inlawrev-29046	937	53	also	also	ADV
inlawrev-29046	937	54	argued	argue	VERB
inlawrev-29046	937	55	that	that	SCONJ
inlawrev-29046	937	56	the	the	DET
inlawrev-29046	937	57	precedent	precedent	NOUN
inlawrev-29046	937	58	the	the	DET
inlawrev-29046	937	59	indiana	indiana	PROPN
inlawrev-29046	937	60	tax	tax	PROPN
inlawrev-29046	937	61	court	court	NOUN
inlawrev-29046	937	62	established	establish	VERB
inlawrev-29046	937	63	in	in	ADP
inlawrev-29046	937	64	sac	sac	NOUN
inlawrev-29046	937	65	finance	finance	NOUN
inlawrev-29046	937	66	,	,	PUNCT
inlawrev-29046	937	67	inc	inc	PROPN
inlawrev-29046	937	68	.	.	PROPN
inlawrev-29046	937	69	v.	v.	PROPN
inlawrev-29046	937	70	indiana	indiana	PROPN
inlawrev-29046	937	71	department	department	PROPN
inlawrev-29046	937	72	of	of	ADP
inlawrev-29046	937	73	state	state	PROPN
inlawrev-29046	937	74	revenue	revenue	NOUN
inlawrev-29046	937	75	was	be	AUX
inlawrev-29046	937	76	incorrect	incorrect	ADJ
inlawrev-29046	937	77	and	and	CCONJ
inlawrev-29046	937	78	should	should	AUX
inlawrev-29046	937	79	be	be	AUX
inlawrev-29046	937	80	overturned	overturn	VERB
inlawrev-29046	937	81	.	.	PUNCT
inlawrev-29046	938	1	394	394	NUM
inlawrev-29046	938	2	though	though	SCONJ
inlawrev-29046	938	3	not	not	PART
inlawrev-29046	938	4	fully	fully	ADV
inlawrev-29046	938	5	explained	explain	VERB
inlawrev-29046	938	6	in	in	ADP
inlawrev-29046	938	7	indiana	indiana	PROPN
inlawrev-29046	938	8	finance	finance	PROPN
inlawrev-29046	938	9	financial	financial	PROPN
inlawrev-29046	938	10	corp	corp	PROPN
inlawrev-29046	938	11	.	.	PROPN
inlawrev-29046	938	12	’s	’s	PART
inlawrev-29046	938	13	opinion	opinion	NOUN
inlawrev-29046	938	14	,	,	PUNCT
inlawrev-29046	938	15	sac	sac	NOUN
inlawrev-29046	938	16	finance	finance	NOUN
inlawrev-29046	938	17	,	,	PUNCT
inlawrev-29046	938	18	inc	inc	PROPN
inlawrev-29046	938	19	.	.	PROPN
inlawrev-29046	938	20	’s	’s	PART
inlawrev-29046	938	21	precedent	precedent	NOUN
inlawrev-29046	938	22	was	be	AUX
inlawrev-29046	938	23	this	this	PRON
inlawrev-29046	938	24	.	.	PUNCT
inlawrev-29046	939	1	in	in	ADP
inlawrev-29046	939	2	sac	sac	NOUN
inlawrev-29046	939	3	finance	finance	PROPN
inlawrev-29046	939	4	,	,	PUNCT
inlawrev-29046	939	5	inc	inc	PROPN
inlawrev-29046	939	6	.	.	PROPN
inlawrev-29046	939	7	,	,	PUNCT
inlawrev-29046	939	8	the	the	DET
inlawrev-29046	939	9	tax	tax	NOUN
inlawrev-29046	939	10	court	court	NOUN
inlawrev-29046	939	11	noted	note	VERB
inlawrev-29046	939	12	that	that	SCONJ
inlawrev-29046	939	13	,	,	PUNCT
inlawrev-29046	939	14	in	in	ADP
inlawrev-29046	939	15	indiana	indiana	PROPN
inlawrev-29046	939	16	department	department	PROPN
inlawrev-29046	939	17	of	of	ADP
inlawrev-29046	939	18	state	state	PROPN
inlawrev-29046	939	19	revenue	revenue	NOUN
inlawrev-29046	939	20	v.	v.	ADP
inlawrev-29046	939	21	1	1	NUM
inlawrev-29046	939	22	stop	stop	VERB
inlawrev-29046	939	23	auto	auto	NOUN
inlawrev-29046	939	24	sales	sale	NOUN
inlawrev-29046	939	25	,	,	PUNCT
inlawrev-29046	939	26	inc	inc	PROPN
inlawrev-29046	939	27	.	.	PROPN
inlawrev-29046	939	28	,	,	PUNCT
inlawrev-29046	939	29	the	the	DET
inlawrev-29046	939	30	indiana	indiana	PROPN
inlawrev-29046	939	31	supreme	supreme	PROPN
inlawrev-29046	939	32	court	court	PROPN
inlawrev-29046	939	33	said	say	VERB
inlawrev-29046	939	34	that	that	SCONJ
inlawrev-29046	939	35	the	the	DET
inlawrev-29046	939	36	mathematics	mathematic	NOUN
inlawrev-29046	939	37	of	of	ADP
inlawrev-29046	939	38	irc	irc	PROPN
inlawrev-29046	939	39	§	§	PROPN
inlawrev-29046	939	40	166	166	NUM
inlawrev-29046	939	41	must	must	AUX
inlawrev-29046	939	42	be	be	AUX
inlawrev-29046	939	43	used	use	VERB
inlawrev-29046	939	44	when	when	SCONJ
inlawrev-29046	939	45	calculating	calculate	VERB
inlawrev-29046	939	46	indiana	indiana	PROPN
inlawrev-29046	939	47	’s	’s	PART
inlawrev-29046	939	48	bad	bad	ADJ
inlawrev-29046	939	49	-	-	PUNCT
inlawrev-29046	939	50	debt	debt	NOUN
inlawrev-29046	939	51	deduction	deduction	NOUN
inlawrev-29046	939	52	under	under	ADP
inlawrev-29046	939	53	indiana	indiana	PROPN
inlawrev-29046	939	54	’s	’s	PART
inlawrev-29046	939	55	bad	bad	ADJ
inlawrev-29046	939	56	-	-	PUNCT
inlawrev-29046	939	57	debt	debt	NOUN
inlawrev-29046	939	58	statute.395	statute.395	NOUN
inlawrev-29046	939	59	accordingly	accordingly	ADV
inlawrev-29046	939	60	,	,	PUNCT
inlawrev-29046	939	61	the	the	DET
inlawrev-29046	939	62	tax	tax	NOUN
inlawrev-29046	939	63	court	court	NOUN
inlawrev-29046	939	64	surmised	surmise	VERB
inlawrev-29046	939	65	,	,	PUNCT
inlawrev-29046	939	66	because	because	SCONJ
inlawrev-29046	939	67	“	"	PUNCT
inlawrev-29046	939	68	the	the	DET
inlawrev-29046	939	69	mathematics	mathematic	NOUN
inlawrev-29046	939	70	of	of	ADP
inlawrev-29046	939	71	irc	irc	PROPN
inlawrev-29046	939	72	section	section	NOUN
inlawrev-29046	939	73	166	166	NUM
inlawrev-29046	939	74	depend[ed	depend[ed	PROPN
inlawrev-29046	939	75	]	]	PUNCT
inlawrev-29046	939	76	on	on	ADP
inlawrev-29046	939	77	the	the	DET
inlawrev-29046	939	78	content	content	NOUN
inlawrev-29046	939	79	of	of	ADP
inlawrev-29046	939	80	other	other	ADJ
inlawrev-29046	939	81	sections	section	NOUN
inlawrev-29046	939	82	of	of	ADP
inlawrev-29046	939	83	the	the	DET
inlawrev-29046	939	84	internal	internal	ADJ
inlawrev-29046	939	85	revenue	revenue	NOUN
inlawrev-29046	939	86	code	code	NOUN
inlawrev-29046	939	87	,	,	PUNCT
inlawrev-29046	939	88	”	"	PUNCT
inlawrev-29046	939	89	the	the	DET
inlawrev-29046	939	90	court	court	NOUN
inlawrev-29046	939	91	held	hold	VERB
inlawrev-29046	939	92	that	that	SCONJ
inlawrev-29046	939	93	the	the	DET
inlawrev-29046	939	94	market	market	NOUN
inlawrev-29046	939	95	discount	discount	NOUN
inlawrev-29046	939	96	rules	rule	NOUN
inlawrev-29046	939	97	contained	contain	VERB
inlawrev-29046	939	98	in	in	ADP
inlawrev-29046	939	99	other	other	ADJ
inlawrev-29046	939	100	internal	internal	ADJ
inlawrev-29046	939	101	revenue	revenue	NOUN
inlawrev-29046	939	102	service	service	NOUN
inlawrev-29046	939	103	code	code	NOUN
inlawrev-29046	939	104	sections	section	NOUN
inlawrev-29046	939	105	were	be	AUX
inlawrev-29046	939	106	also	also	ADV
inlawrev-29046	939	107	a	a	DET
inlawrev-29046	939	108	part	part	NOUN
inlawrev-29046	939	109	of	of	ADP
inlawrev-29046	939	110	irc	irc	PROPN
inlawrev-29046	939	111	section	section	NOUN
inlawrev-29046	939	112	166	166	NUM
inlawrev-29046	939	113	’s	’s	PART
inlawrev-29046	939	114	mathematics	mathematic	NOUN
inlawrev-29046	939	115	and	and	CCONJ
inlawrev-29046	939	116	,	,	PUNCT
inlawrev-29046	939	117	therefore	therefore	ADV
inlawrev-29046	939	118	,	,	PUNCT
inlawrev-29046	939	119	available	available	ADJ
inlawrev-29046	939	120	to	to	ADP
inlawrev-29046	939	121	taxpayers	taxpayer	NOUN
inlawrev-29046	939	122	for	for	ADP
inlawrev-29046	939	123	calculating	calculate	VERB
inlawrev-29046	939	124	their	their	PRON
inlawrev-29046	939	125	indiana	indiana	NOUN
inlawrev-29046	939	126	bad	bad	ADJ
inlawrev-29046	939	127	-	-	PUNCT
inlawrev-29046	939	128	debt	debt	NOUN
inlawrev-29046	939	129	deduction.396	deduction.396	NOUN
inlawrev-29046	939	130	the	the	DET
inlawrev-29046	939	131	irs	irs	PROPN
inlawrev-29046	939	132	’s	’s	PART
inlawrev-29046	939	133	market	market	NOUN
inlawrev-29046	939	134	discount	discount	NOUN
inlawrev-29046	939	135	rules	rule	NOUN
inlawrev-29046	939	136	apply	apply	VERB
inlawrev-29046	939	137	to	to	ADP
inlawrev-29046	939	138	bonds	bond	NOUN
inlawrev-29046	939	139	bought	buy	VERB
inlawrev-29046	939	140	at	at	ADP
inlawrev-29046	939	141	a	a	DET
inlawrev-29046	939	142	price	price	NOUN
inlawrev-29046	939	143	lower	low	ADJ
inlawrev-29046	939	144	than	than	ADP
inlawrev-29046	939	145	their	their	PRON
inlawrev-29046	939	146	face	face	NOUN
inlawrev-29046	939	147	value	value	NOUN
inlawrev-29046	939	148	on	on	ADP
inlawrev-29046	939	149	the	the	DET
inlawrev-29046	939	150	secondary	secondary	ADJ
inlawrev-29046	939	151	market	market	NOUN
inlawrev-29046	939	152	.	.	PUNCT
inlawrev-29046	940	1	if	if	SCONJ
inlawrev-29046	940	2	a	a	DET
inlawrev-29046	940	3	bond	bond	NOUN
inlawrev-29046	940	4	is	be	AUX
inlawrev-29046	940	5	sold	sell	VERB
inlawrev-29046	940	6	or	or	CCONJ
inlawrev-29046	940	7	matures	mature	NOUN
inlawrev-29046	940	8	,	,	PUNCT
inlawrev-29046	940	9	the	the	DET
inlawrev-29046	940	10	market	market	NOUN
inlawrev-29046	940	11	discount	discount	NOUN
inlawrev-29046	940	12	is	be	AUX
inlawrev-29046	940	13	treated	treat	VERB
inlawrev-29046	940	14	as	as	ADP
inlawrev-29046	940	15	ordinary	ordinary	ADJ
inlawrev-29046	940	16	income	income	NOUN
inlawrev-29046	940	17	rather	rather	ADV
inlawrev-29046	940	18	than	than	ADP
inlawrev-29046	940	19	capital	capital	NOUN
inlawrev-29046	940	20	gains	gain	NOUN
inlawrev-29046	940	21	.	.	PUNCT
inlawrev-29046	941	1	the	the	DET
inlawrev-29046	941	2	discount	discount	NOUN
inlawrev-29046	941	3	is	be	AUX
inlawrev-29046	941	4	recognized	recognize	VERB
inlawrev-29046	941	5	gradually	gradually	ADV
inlawrev-29046	941	6	over	over	ADP
inlawrev-29046	941	7	the	the	DET
inlawrev-29046	941	8	period	period	NOUN
inlawrev-29046	941	9	the	the	DET
inlawrev-29046	941	10	bond	bond	NOUN
inlawrev-29046	941	11	is	be	AUX
inlawrev-29046	941	12	held	hold	VERB
inlawrev-29046	941	13	,	,	PUNCT
inlawrev-29046	941	14	calculated	calculate	VERB
inlawrev-29046	941	15	using	use	VERB
inlawrev-29046	941	16	either	either	CCONJ
inlawrev-29046	941	17	the	the	DET
inlawrev-29046	941	18	straight	straight	ADJ
inlawrev-29046	941	19	-	-	PUNCT
inlawrev-29046	941	20	line	line	NOUN
inlawrev-29046	941	21	or	or	CCONJ
inlawrev-29046	941	22	the	the	DET
inlawrev-29046	941	23	constant	constant	ADJ
inlawrev-29046	941	24	-	-	PUNCT
inlawrev-29046	941	25	yield	yield	NOUN
inlawrev-29046	941	26	method	method	NOUN
inlawrev-29046	941	27	.	.	PUNCT
inlawrev-29046	942	1	taxpayers	taxpayer	NOUN
inlawrev-29046	942	2	have	have	VERB
inlawrev-29046	942	3	the	the	DET
inlawrev-29046	942	4	option	option	NOUN
inlawrev-29046	942	5	to	to	PART
inlawrev-29046	942	6	defer	defer	VERB
inlawrev-29046	942	7	recognizing	recognize	VERB
inlawrev-29046	942	8	this	this	DET
inlawrev-29046	942	9	income	income	NOUN
inlawrev-29046	942	10	until	until	SCONJ
inlawrev-29046	942	11	the	the	DET
inlawrev-29046	942	12	bond	bond	NOUN
inlawrev-29046	942	13	is	be	AUX
inlawrev-29046	942	14	sold	sell	VERB
inlawrev-29046	942	15	or	or	CCONJ
inlawrev-29046	942	16	redeemed	redeem	VERB
inlawrev-29046	942	17	,	,	PUNCT
inlawrev-29046	942	18	but	but	CCONJ
inlawrev-29046	942	19	they	they	PRON
inlawrev-29046	942	20	forfeit	forfeit	VERB
inlawrev-29046	942	21	the	the	DET
inlawrev-29046	942	22	capital	capital	NOUN
inlawrev-29046	942	23	gains	gain	VERB
inlawrev-29046	942	24	treatment	treatment	NOUN
inlawrev-29046	942	25	on	on	ADP
inlawrev-29046	942	26	the	the	DET
inlawrev-29046	942	27	discount	discount	NOUN
inlawrev-29046	942	28	amount.397	amount.397	NOUN
inlawrev-29046	942	29	the	the	DET
inlawrev-29046	942	30	tax	tax	NOUN
inlawrev-29046	942	31	court	court	NOUN
inlawrev-29046	942	32	’s	’s	PART
inlawrev-29046	942	33	deductive	deductive	ADJ
inlawrev-29046	942	34	reasoning	reasoning	NOUN
inlawrev-29046	942	35	in	in	ADP
inlawrev-29046	942	36	sac	sac	NOUN
inlawrev-29046	942	37	finance	finance	NOUN
inlawrev-29046	942	38	,	,	PUNCT
inlawrev-29046	942	39	inc	inc	PROPN
inlawrev-29046	942	40	.	.	PROPN
inlawrev-29046	942	41	ignored	ignore	VERB
inlawrev-29046	942	42	the	the	DET
inlawrev-29046	942	43	fact	fact	NOUN
inlawrev-29046	942	44	that	that	SCONJ
inlawrev-29046	942	45	,	,	PUNCT
inlawrev-29046	942	46	based	base	VERB
inlawrev-29046	942	47	on	on	ADP
inlawrev-29046	942	48	the	the	DET
inlawrev-29046	942	49	market	market	NOUN
inlawrev-29046	942	50	discount	discount	NOUN
inlawrev-29046	942	51	rules	rule	NOUN
inlawrev-29046	942	52	’	'	PUNCT
inlawrev-29046	942	53	own	own	ADJ
inlawrev-29046	942	54	statutory	statutory	ADJ
inlawrev-29046	942	55	wording	wording	NOUN
inlawrev-29046	942	56	in	in	ADP
inlawrev-29046	942	57	the	the	DET
inlawrev-29046	942	58	federal	federal	ADJ
inlawrev-29046	942	59	tax	tax	NOUN
inlawrev-29046	942	60	code	code	NOUN
inlawrev-29046	942	61	defining	define	VERB
inlawrev-29046	942	62	them	they	PRON
inlawrev-29046	942	63	and	and	CCONJ
inlawrev-29046	942	64	establishing	establish	VERB
inlawrev-29046	942	65	their	their	PRON
inlawrev-29046	942	66	scope	scope	NOUN
inlawrev-29046	942	67	and	and	CCONJ
inlawrev-29046	942	68	function	function	NOUN
inlawrev-29046	942	69	,	,	PUNCT
inlawrev-29046	942	70	the	the	DET
inlawrev-29046	942	71	rules	rule	NOUN
inlawrev-29046	942	72	applied	apply	VERB
inlawrev-29046	942	73	to	to	ADP
inlawrev-29046	942	74	bonds	bond	NOUN
inlawrev-29046	942	75	but	but	CCONJ
inlawrev-29046	942	76	nothing	nothing	PRON
inlawrev-29046	942	77	else	else	ADV
inlawrev-29046	942	78	.	.	PUNCT
inlawrev-29046	943	1	for	for	ADP
inlawrev-29046	943	2	example	example	NOUN
inlawrev-29046	943	3	,	,	PUNCT
inlawrev-29046	943	4	defaulted	default	VERB
inlawrev-29046	943	5	installment	installment	ADJ
inlawrev-29046	943	6	sales	sale	NOUN
inlawrev-29046	943	7	contracts	contract	NOUN
inlawrev-29046	943	8	or	or	CCONJ
inlawrev-29046	943	9	repossessed	repossess	VERB
inlawrev-29046	943	10	tangible	tangible	ADJ
inlawrev-29046	943	11	property	property	NOUN
inlawrev-29046	943	12	.	.	PUNCT
inlawrev-29046	944	1	in	in	ADP
inlawrev-29046	944	2	other	other	ADJ
inlawrev-29046	944	3	words	word	NOUN
inlawrev-29046	944	4	,	,	PUNCT
inlawrev-29046	944	5	though	though	SCONJ
inlawrev-29046	944	6	the	the	DET
inlawrev-29046	944	7	market	market	NOUN
inlawrev-29046	944	8	discount	discount	NOUN
inlawrev-29046	944	9	rules	rule	NOUN
inlawrev-29046	944	10	might	might	AUX
inlawrev-29046	944	11	be	be	AUX
inlawrev-29046	944	12	one	one	NUM
inlawrev-29046	944	13	of	of	ADP
inlawrev-29046	944	14	many	many	ADJ
inlawrev-29046	944	15	parts	part	NOUN
inlawrev-29046	944	16	of	of	ADP
inlawrev-29046	944	17	irc	irc	PROPN
inlawrev-29046	944	18	§	§	PROPN
inlawrev-29046	944	19	166	166	NUM
inlawrev-29046	944	20	’s	’s	PART
inlawrev-29046	944	21	overall	overall	ADJ
inlawrev-29046	944	22	mathematical	mathematical	ADJ
inlawrev-29046	944	23	framework	framework	NOUN
inlawrev-29046	944	24	,	,	PUNCT
inlawrev-29046	944	25	this	this	PRON
inlawrev-29046	944	26	does	do	AUX
inlawrev-29046	944	27	not	not	PART
inlawrev-29046	944	28	mean	mean	VERB
inlawrev-29046	944	29	that	that	SCONJ
inlawrev-29046	944	30	one	one	NUM
inlawrev-29046	944	31	part	part	NOUN
inlawrev-29046	944	32	of	of	ADP
inlawrev-29046	944	33	the	the	DET
inlawrev-29046	944	34	section	section	NOUN
inlawrev-29046	944	35	’s	’s	PART
inlawrev-29046	944	36	mathematics	mathematic	NOUN
inlawrev-29046	944	37	applies	apply	VERB
inlawrev-29046	944	38	to	to	ADP
inlawrev-29046	944	39	every	every	DET
inlawrev-29046	944	40	calculation	calculation	NOUN
inlawrev-29046	944	41	of	of	ADP
inlawrev-29046	944	42	a	a	DET
inlawrev-29046	944	43	bad	bad	ADJ
inlawrev-29046	944	44	-	-	PUNCT
inlawrev-29046	944	45	debt	debt	NOUN
inlawrev-29046	944	46	deduction	deduction	NOUN
inlawrev-29046	944	47	,	,	PUNCT
inlawrev-29046	944	48	including	include	VERB
inlawrev-29046	944	49	calculations	calculation	NOUN
inlawrev-29046	944	50	of	of	ADP
inlawrev-29046	944	51	the	the	DET
inlawrev-29046	944	52	deduction	deduction	NOUN
inlawrev-29046	944	53	for	for	ADP
inlawrev-29046	944	54	defaulted	defaulted	ADJ
inlawrev-29046	944	55	installment	installment	NOUN
inlawrev-29046	944	56	sales	sale	NOUN
inlawrev-29046	944	57	contracts	contract	NOUN
inlawrev-29046	944	58	or	or	CCONJ
inlawrev-29046	944	59	repossessed	repossess	VERB
inlawrev-29046	944	60	tangible	tangible	ADJ
inlawrev-29046	944	61	property	property	NOUN
inlawrev-29046	944	62	.	.	PUNCT
inlawrev-29046	945	1	returning	return	VERB
inlawrev-29046	945	2	to	to	ADP
inlawrev-29046	945	3	indiana	indiana	PROPN
inlawrev-29046	945	4	finance	finance	PROPN
inlawrev-29046	945	5	financial	financial	PROPN
inlawrev-29046	945	6	corp	corp	PROPN
inlawrev-29046	945	7	.	.	PROPN
inlawrev-29046	945	8	,	,	PUNCT
inlawrev-29046	945	9	the	the	DET
inlawrev-29046	945	10	department	department	NOUN
inlawrev-29046	945	11	argued	argue	VERB
inlawrev-29046	945	12	that	that	SCONJ
inlawrev-29046	945	13	indiana	indiana	PROPN
inlawrev-29046	945	14	finance	finance	PROPN
inlawrev-29046	945	15	incorrectly	incorrectly	ADV
inlawrev-29046	945	16	applied	apply	VERB
inlawrev-29046	945	17	the	the	DET
inlawrev-29046	945	18	market	market	NOUN
inlawrev-29046	945	19	discount	discount	NOUN
inlawrev-29046	945	20	rules	rule	NOUN
inlawrev-29046	945	21	to	to	ADP
inlawrev-29046	945	22	its	its	PRON
inlawrev-29046	945	23	repossessed	repossess	VERB
inlawrev-29046	945	24	property	property	NOUN
inlawrev-29046	945	25	,	,	PUNCT
inlawrev-29046	945	26	as	as	SCONJ
inlawrev-29046	945	27	those	those	DET
inlawrev-29046	945	28	rules	rule	NOUN
inlawrev-29046	945	29	applied	apply	VERB
inlawrev-29046	945	30	only	only	ADV
inlawrev-29046	945	31	to	to	ADP
inlawrev-29046	945	32	installment	installment	NOUN
inlawrev-29046	945	33	payments	payment	NOUN
inlawrev-29046	945	34	—	—	PUNCT
inlawrev-29046	945	35	—	—	PUNCT
inlawrev-29046	945	36	—	—	PUNCT
inlawrev-29046	945	37	—	—	PUNCT
inlawrev-29046	945	38	—	—	PUNCT
inlawrev-29046	945	39	—	—	PUNCT
inlawrev-29046	945	40	—	—	PUNCT
inlawrev-29046	945	41	—	—	PUNCT
inlawrev-29046	945	42	—	—	PUNCT
inlawrev-29046	945	43	—	—	PUNCT
inlawrev-29046	945	44	—	—	PUNCT
inlawrev-29046	945	45	—	—	PUNCT
inlawrev-29046	945	46	—	—	PUNCT
inlawrev-29046	945	47	—	—	PUNCT
inlawrev-29046	945	48	—	—	PUNCT
inlawrev-29046	945	49	—	—	PUNCT
inlawrev-29046	945	50	—	—	PUNCT
inlawrev-29046	945	51	—	—	PUNCT
inlawrev-29046	945	52	—	—	PUNCT
inlawrev-29046	945	53	—	—	PUNCT
inlawrev-29046	945	54	—	—	PUNCT
inlawrev-29046	945	55	—	—	PUNCT
inlawrev-29046	945	56	—	—	PUNCT
inlawrev-29046	945	57	—	—	PUNCT
inlawrev-29046	945	58	—	—	PUNCT
inlawrev-29046	945	59	—	—	PUNCT
inlawrev-29046	945	60	—	—	PUNCT
inlawrev-29046	945	61	—	—	PUNCT
inlawrev-29046	945	62	—	—	PUNCT
inlawrev-29046	945	63	392	392	X
inlawrev-29046	945	64	.	.	PUNCT
inlawrev-29046	946	1	i	i	PRON
inlawrev-29046	946	2	d.	d.	PROPN
inlawrev-29046	946	3	393	393	NUM
inlawrev-29046	946	4	.	.	PUNCT
inlawrev-29046	947	1	i	i	PRON
inlawrev-29046	947	2	d.	d.	PROPN
inlawrev-29046	947	3	at	at	ADP
inlawrev-29046	947	4	282	282	NUM
inlawrev-29046	947	5	.	.	PUNCT
inlawrev-29046	947	6	394	394	NUM
inlawrev-29046	947	7	.	.	PUNCT
inlawrev-29046	948	1	i	i	PRON
inlawrev-29046	948	2	d.	d.	PROPN
inlawrev-29046	948	3	(	(	PUNCT
inlawrev-29046	948	4	discussing	discuss	VERB
inlawrev-29046	948	5	sac	sac	NOUN
inlawrev-29046	948	6	fin	fin	NOUN
inlawrev-29046	948	7	.	.	PUNCT
inlawrev-29046	949	1	v.	v.	ADP
inlawrev-29046	949	2	ind	ind	PROPN
inlawrev-29046	949	3	.	.	PUNCT
inlawrev-29046	950	1	dep’t	dep’t	NOUN
inlawrev-29046	950	2	of	of	ADP
inlawrev-29046	950	3	state	state	PROPN
inlawrev-29046	950	4	revenue	revenue	PROPN
inlawrev-29046	950	5	,	,	PUNCT
inlawrev-29046	950	6	inc	inc	PROPN
inlawrev-29046	950	7	.	.	PROPN
inlawrev-29046	950	8	,	,	PUNCT
inlawrev-29046	950	9	24	24	NUM
inlawrev-29046	950	10	n.e.3d	n.e.3d	NUM
inlawrev-29046	950	11	541	541	NUM
inlawrev-29046	950	12	(	(	PUNCT
inlawrev-29046	950	13	ind	ind	NOUN
inlawrev-29046	950	14	.	.	PUNCT
inlawrev-29046	951	1	t.c	t.c	PROPN
inlawrev-29046	951	2	.	.	PROPN
inlawrev-29046	951	3	2014	2014	NUM
inlawrev-29046	951	4	)	)	PUNCT
inlawrev-29046	951	5	.	.	PUNCT
inlawrev-29046	952	1	395	395	NUM
inlawrev-29046	952	2	.	.	PUNCT
inlawrev-29046	952	3	sac	sac	NOUN
inlawrev-29046	952	4	fin	fin	PROPN
inlawrev-29046	952	5	.	.	PROPN
inlawrev-29046	952	6	,	,	PUNCT
inlawrev-29046	952	7	inc	inc	PROPN
inlawrev-29046	952	8	.	.	PROPN
inlawrev-29046	952	9	,	,	PUNCT
inlawrev-29046	952	10	24	24	NUM
inlawrev-29046	952	11	n.e.3d	n.e.3d	NUM
inlawrev-29046	952	12	at	at	ADP
inlawrev-29046	952	13	544	544	NUM
inlawrev-29046	952	14	(	(	PUNCT
inlawrev-29046	952	15	citing	cite	VERB
inlawrev-29046	952	16	ind	ind	NOUN
inlawrev-29046	952	17	.	.	PUNCT
inlawrev-29046	953	1	dep’t	dep’t	NOUN
inlawrev-29046	953	2	of	of	ADP
inlawrev-29046	953	3	state	state	NOUN
inlawrev-29046	953	4	revenue	revenue	NOUN
inlawrev-29046	953	5	v.	v.	ADP
inlawrev-29046	953	6	1	1	NUM
inlawrev-29046	953	7	stop	stop	VERB
inlawrev-29046	953	8	auto	auto	NOUN
inlawrev-29046	953	9	sales	sale	NOUN
inlawrev-29046	953	10	,	,	PUNCT
inlawrev-29046	953	11	inc	inc	PROPN
inlawrev-29046	953	12	.	.	PROPN
inlawrev-29046	953	13	,	,	PUNCT
inlawrev-29046	953	14	810	810	NUM
inlawrev-29046	953	15	n.e.2d	n.e.2d	NOUN
inlawrev-29046	953	16	686	686	NUM
inlawrev-29046	953	17	(	(	PUNCT
inlawrev-29046	953	18	ind	ind	NOUN
inlawrev-29046	953	19	.	.	PUNCT
inlawrev-29046	953	20	2004	2004	NUM
inlawrev-29046	953	21	)	)	PUNCT
inlawrev-29046	953	22	)	)	PUNCT
inlawrev-29046	953	23	.	.	PUNCT
inlawrev-29046	954	1	396	396	NUM
inlawrev-29046	954	2	.	.	PUNCT
inlawrev-29046	955	1	i	i	PRON
inlawrev-29046	955	2	d.	d.	PROPN
inlawrev-29046	955	3	397	397	NUM
inlawrev-29046	955	4	.	.	PUNCT
inlawrev-29046	956	1	see	see	VERB
inlawrev-29046	956	2	irc	irc	PROPN
inlawrev-29046	956	3	§	§	PROPN
inlawrev-29046	956	4	§	§	PROPN
inlawrev-29046	956	5	1276–1278	1276–1278	PROPN
inlawrev-29046	956	6	.	.	PUNCT
inlawrev-29046	957	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	957	2	285405831_inlr-58-4_text.indd	285405831_inlr-58-4_text.indd	NUM
inlawrev-29046	957	3	285	285	NUM
inlawrev-29046	957	4	5/13/25	5/13/25	NUM
inlawrev-29046	957	5	4:51	4:51	NUM
inlawrev-29046	957	6	 	 	SPACE
inlawrev-29046	957	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	957	8	4:51	4:51	NUM
inlawrev-29046	957	9	 	 	SPACE
inlawrev-29046	957	10	pm	pm	NOUN
inlawrev-29046	957	11	indiana	indiana	PROPN
inlawrev-29046	957	12	law	law	PROPN
inlawrev-29046	957	13	review	review	NOUN
inlawrev-29046	958	1	[	[	X
inlawrev-29046	958	2	vol	vol	NOUN
inlawrev-29046	958	3	.	.	PUNCT
inlawrev-29046	958	4	58:923	58:923	NUM
inlawrev-29046	958	5	962	962	NUM
inlawrev-29046	958	6	according	accord	VERB
inlawrev-29046	958	7	to	to	ADP
inlawrev-29046	958	8	tax	tax	NOUN
inlawrev-29046	958	9	court	court	NOUN
inlawrev-29046	958	10	precedent.398	precedent.398	NOUN
inlawrev-29046	958	11	it	it	PRON
inlawrev-29046	958	12	asserted	assert	VERB
inlawrev-29046	958	13	that	that	SCONJ
inlawrev-29046	958	14	,	,	PUNCT
inlawrev-29046	958	15	when	when	SCONJ
inlawrev-29046	958	16	indiana	indiana	PROPN
inlawrev-29046	958	17	finance	finance	NOUN
inlawrev-29046	958	18	repossessed	repossess	VERB
inlawrev-29046	958	19	and	and	CCONJ
inlawrev-29046	958	20	resold	resold	VERB
inlawrev-29046	958	21	a	a	DET
inlawrev-29046	958	22	vehicle	vehicle	NOUN
inlawrev-29046	958	23	,	,	PUNCT
inlawrev-29046	958	24	the	the	DET
inlawrev-29046	958	25	compensation	compensation	NOUN
inlawrev-29046	958	26	came	come	VERB
inlawrev-29046	958	27	from	from	ADP
inlawrev-29046	958	28	a	a	DET
inlawrev-29046	958	29	third	third	ADJ
inlawrev-29046	958	30	party	party	NOUN
inlawrev-29046	958	31	,	,	PUNCT
inlawrev-29046	958	32	such	such	ADJ
inlawrev-29046	958	33	as	as	ADP
inlawrev-29046	958	34	an	an	DET
inlawrev-29046	958	35	auction	auction	NOUN
inlawrev-29046	958	36	house	house	NOUN
inlawrev-29046	958	37	or	or	CCONJ
inlawrev-29046	958	38	oak	oak	PROPN
inlawrev-29046	958	39	motors	motor	NOUN
inlawrev-29046	958	40	,	,	PUNCT
inlawrev-29046	958	41	rather	rather	ADV
inlawrev-29046	958	42	than	than	ADP
inlawrev-29046	958	43	the	the	DET
inlawrev-29046	958	44	defaulting	default	VERB
inlawrev-29046	958	45	customer.399	customer.399	NOUN
inlawrev-29046	958	46	this	this	DET
inlawrev-29046	958	47	repossession	repossession	NOUN
inlawrev-29046	958	48	and	and	CCONJ
inlawrev-29046	958	49	resale	resale	NOUN
inlawrev-29046	958	50	acted	act	VERB
inlawrev-29046	958	51	as	as	ADP
inlawrev-29046	958	52	a	a	DET
inlawrev-29046	958	53	recovery	recovery	NOUN
inlawrev-29046	958	54	of	of	ADP
inlawrev-29046	958	55	an	an	DET
inlawrev-29046	958	56	account	account	NOUN
inlawrev-29046	958	57	considered	consider	VERB
inlawrev-29046	958	58	worthless.400	worthless.400	NOUN
inlawrev-29046	958	59	during	during	ADP
inlawrev-29046	958	60	this	this	DET
inlawrev-29046	958	61	process	process	NOUN
inlawrev-29046	958	62	,	,	PUNCT
inlawrev-29046	958	63	indiana	indiana	PROPN
inlawrev-29046	958	64	finance	finance	PROPN
inlawrev-29046	958	65	did	do	AUX
inlawrev-29046	958	66	not	not	PART
inlawrev-29046	958	67	receive	receive	VERB
inlawrev-29046	958	68	any	any	DET
inlawrev-29046	958	69	principal	principal	ADJ
inlawrev-29046	958	70	payments	payment	NOUN
inlawrev-29046	958	71	;	;	PUNCT
inlawrev-29046	958	72	the	the	DET
inlawrev-29046	958	73	last	last	ADJ
inlawrev-29046	958	74	genuine	genuine	ADJ
inlawrev-29046	958	75	principal	principal	ADJ
inlawrev-29046	958	76	payment	payment	NOUN
inlawrev-29046	958	77	received	receive	VERB
inlawrev-29046	958	78	was	be	AUX
inlawrev-29046	958	79	the	the	DET
inlawrev-29046	958	80	final	final	ADJ
inlawrev-29046	958	81	payment	payment	NOUN
inlawrev-29046	958	82	made	make	VERB
inlawrev-29046	958	83	by	by	ADP
inlawrev-29046	958	84	the	the	DET
inlawrev-29046	958	85	defaulting	default	VERB
inlawrev-29046	958	86	customer.401	customer.401	NOUN
inlawrev-29046	958	87	the	the	DET
inlawrev-29046	958	88	department	department	NOUN
inlawrev-29046	958	89	argued	argue	VERB
inlawrev-29046	958	90	that	that	SCONJ
inlawrev-29046	958	91	,	,	PUNCT
inlawrev-29046	958	92	according	accord	VERB
inlawrev-29046	958	93	to	to	ADP
inlawrev-29046	958	94	the	the	DET
inlawrev-29046	958	95	tax	tax	NOUN
inlawrev-29046	958	96	court	court	NOUN
inlawrev-29046	958	97	’s	’s	PART
inlawrev-29046	958	98	precedent	precedent	NOUN
inlawrev-29046	958	99	in	in	ADP
inlawrev-29046	958	100	sac	sac	NOUN
inlawrev-29046	958	101	finance	finance	NOUN
inlawrev-29046	958	102	,	,	PUNCT
inlawrev-29046	958	103	inc	inc	PROPN
inlawrev-29046	958	104	.	.	PROPN
inlawrev-29046	958	105	,	,	PUNCT
inlawrev-29046	958	106	repossessed	repossess	VERB
inlawrev-29046	958	107	property	property	NOUN
inlawrev-29046	958	108	and	and	CCONJ
inlawrev-29046	958	109	installment	installment	NOUN
inlawrev-29046	958	110	payments	payment	NOUN
inlawrev-29046	958	111	must	must	AUX
inlawrev-29046	958	112	be	be	AUX
inlawrev-29046	958	113	treated	treat	VERB
inlawrev-29046	958	114	differently	differently	ADV
inlawrev-29046	958	115	because	because	SCONJ
inlawrev-29046	958	116	the	the	DET
inlawrev-29046	958	117	portion	portion	NOUN
inlawrev-29046	958	118	of	of	ADP
inlawrev-29046	958	119	each	each	DET
inlawrev-29046	958	120	installment	installment	NOUN
inlawrev-29046	958	121	payment	payment	NOUN
inlawrev-29046	958	122	made	make	VERB
inlawrev-29046	958	123	by	by	ADP
inlawrev-29046	958	124	a	a	DET
inlawrev-29046	958	125	customer	customer	NOUN
inlawrev-29046	958	126	and	and	CCONJ
inlawrev-29046	958	127	characterized	characterize	VERB
inlawrev-29046	958	128	as	as	ADP
inlawrev-29046	958	129	market	market	NOUN
inlawrev-29046	958	130	discount	discount	NOUN
inlawrev-29046	958	131	income	income	NOUN
inlawrev-29046	958	132	for	for	ADP
inlawrev-29046	958	133	federal	federal	ADJ
inlawrev-29046	958	134	income	income	NOUN
inlawrev-29046	958	135	tax	tax	NOUN
inlawrev-29046	958	136	purposes	purpose	NOUN
inlawrev-29046	958	137	is	be	AUX
inlawrev-29046	958	138	income	income	NOUN
inlawrev-29046	958	139	that	that	PRON
inlawrev-29046	958	140	has	have	AUX
inlawrev-29046	958	141	actually	actually	ADV
inlawrev-29046	958	142	been	be	AUX
inlawrev-29046	958	143	paid	pay	VERB
inlawrev-29046	958	144	to	to	ADP
inlawrev-29046	958	145	the	the	DET
inlawrev-29046	958	146	taxpayer.402	taxpayer.402	NOUN
inlawrev-29046	958	147	the	the	DET
inlawrev-29046	958	148	tax	tax	NOUN
inlawrev-29046	958	149	court	court	NOUN
inlawrev-29046	958	150	disagreed	disagree	VERB
inlawrev-29046	958	151	with	with	ADP
inlawrev-29046	958	152	the	the	DET
inlawrev-29046	958	153	department	department	NOUN
inlawrev-29046	958	154	’s	’s	PART
inlawrev-29046	958	155	argument	argument	NOUN
inlawrev-29046	958	156	,	,	PUNCT
inlawrev-29046	958	157	saying	say	VERB
inlawrev-29046	958	158	that	that	SCONJ
inlawrev-29046	958	159	the	the	DET
inlawrev-29046	958	160	distinction	distinction	NOUN
inlawrev-29046	958	161	made	make	VERB
inlawrev-29046	958	162	between	between	ADP
inlawrev-29046	958	163	installment	installment	NOUN
inlawrev-29046	958	164	payments	payment	NOUN
inlawrev-29046	958	165	paid	pay	VERB
inlawrev-29046	958	166	to	to	ADP
inlawrev-29046	958	167	indiana	indiana	PROPN
inlawrev-29046	958	168	finance	finance	PROPN
inlawrev-29046	958	169	by	by	ADP
inlawrev-29046	958	170	customers	customer	NOUN
inlawrev-29046	958	171	and	and	CCONJ
inlawrev-29046	958	172	repossessed	repossess	VERB
inlawrev-29046	958	173	property	property	NOUN
inlawrev-29046	958	174	recovered	recover	VERB
inlawrev-29046	958	175	by	by	ADP
inlawrev-29046	958	176	indiana	indiana	PROPN
inlawrev-29046	958	177	finance	finance	PROPN
inlawrev-29046	958	178	from	from	ADP
inlawrev-29046	958	179	third	third	ADJ
inlawrev-29046	958	180	parties	party	NOUN
inlawrev-29046	958	181	was	be	AUX
inlawrev-29046	958	182	misleading	mislead	VERB
inlawrev-29046	958	183	and	and	CCONJ
inlawrev-29046	958	184	did	do	AUX
inlawrev-29046	958	185	not	not	PART
inlawrev-29046	958	186	justify	justify	VERB
inlawrev-29046	958	187	different	different	ADJ
inlawrev-29046	958	188	treatment	treatment	NOUN
inlawrev-29046	958	189	under	under	ADP
inlawrev-29046	958	190	the	the	DET
inlawrev-29046	958	191	market	market	NOUN
inlawrev-29046	958	192	discount	discount	NOUN
inlawrev-29046	958	193	rules.403	rules.403	NOUN
inlawrev-29046	958	194	the	the	DET
inlawrev-29046	958	195	court	court	NOUN
inlawrev-29046	958	196	said	say	VERB
inlawrev-29046	958	197	that	that	SCONJ
inlawrev-29046	958	198	the	the	DET
inlawrev-29046	958	199	way	way	NOUN
inlawrev-29046	958	200	value	value	NOUN
inlawrev-29046	958	201	is	be	AUX
inlawrev-29046	958	202	received	receive	VERB
inlawrev-29046	958	203	is	be	AUX
inlawrev-29046	958	204	not	not	PART
inlawrev-29046	958	205	critical	critical	ADJ
inlawrev-29046	958	206	;	;	PUNCT
inlawrev-29046	958	207	the	the	DET
inlawrev-29046	958	208	essential	essential	ADJ
inlawrev-29046	958	209	point	point	NOUN
inlawrev-29046	958	210	is	be	AUX
inlawrev-29046	958	211	that	that	DET
inlawrev-29046	958	212	value	value	NOUN
inlawrev-29046	958	213	should	should	AUX
inlawrev-29046	958	214	be	be	AUX
inlawrev-29046	958	215	consistently	consistently	ADV
inlawrev-29046	958	216	recorded	record	VERB
inlawrev-29046	958	217	as	as	ADP
inlawrev-29046	958	218	per	per	ADP
inlawrev-29046	958	219	the	the	DET
inlawrev-29046	958	220	calculations	calculation	NOUN
inlawrev-29046	958	221	specified	specify	VERB
inlawrev-29046	958	222	in	in	ADP
inlawrev-29046	958	223	irc	irc	PROPN
inlawrev-29046	958	224	section	section	NOUN
inlawrev-29046	958	225	166	166	NUM
inlawrev-29046	958	226	,	,	PUNCT
inlawrev-29046	958	227	which	which	PRON
inlawrev-29046	958	228	,	,	PUNCT
inlawrev-29046	958	229	according	accord	VERB
inlawrev-29046	958	230	to	to	ADP
inlawrev-29046	958	231	its	its	PRON
inlawrev-29046	958	232	precedent	precedent	NOUN
inlawrev-29046	958	233	in	in	ADP
inlawrev-29046	958	234	sac	sac	NOUN
inlawrev-29046	958	235	finance	finance	NOUN
inlawrev-29046	958	236	,	,	PUNCT
inlawrev-29046	958	237	inc	inc	PROPN
inlawrev-29046	958	238	.	.	PROPN
inlawrev-29046	958	239	,	,	PUNCT
inlawrev-29046	958	240	include	include	VERB
inlawrev-29046	958	241	the	the	DET
inlawrev-29046	958	242	federal	federal	ADJ
inlawrev-29046	958	243	market	market	NOUN
inlawrev-29046	958	244	discount	discount	NOUN
inlawrev-29046	958	245	rules.404	rules.404	NOUN
inlawrev-29046	958	246	however	however	ADV
inlawrev-29046	958	247	,	,	PUNCT
inlawrev-29046	958	248	irc	irc	PROPN
inlawrev-29046	958	249	section	section	NOUN
inlawrev-29046	958	250	166	166	NUM
inlawrev-29046	958	251	and	and	CCONJ
inlawrev-29046	958	252	its	its	PRON
inlawrev-29046	958	253	accompanying	accompany	VERB
inlawrev-29046	958	254	regulations	regulation	NOUN
inlawrev-29046	958	255	do	do	AUX
inlawrev-29046	958	256	not	not	PART
inlawrev-29046	958	257	explicitly	explicitly	ADV
inlawrev-29046	958	258	mandate	mandate	VERB
inlawrev-29046	958	259	that	that	SCONJ
inlawrev-29046	958	260	repossessed	repossess	VERB
inlawrev-29046	958	261	property	property	NOUN
inlawrev-29046	958	262	be	be	AUX
inlawrev-29046	958	263	treated	treat	VERB
inlawrev-29046	958	264	identically	identically	ADV
inlawrev-29046	958	265	to	to	ADP
inlawrev-29046	958	266	installment	installment	VERB
inlawrev-29046	958	267	payments.405	payments.405	NOUN
inlawrev-29046	958	268	the	the	DET
inlawrev-29046	958	269	court	court	NOUN
inlawrev-29046	958	270	said	say	VERB
inlawrev-29046	958	271	,	,	PUNCT
inlawrev-29046	958	272	though	though	ADV
inlawrev-29046	958	273	,	,	PUNCT
inlawrev-29046	958	274	that	that	SCONJ
inlawrev-29046	958	275	logically	logically	ADV
inlawrev-29046	958	276	,	,	PUNCT
inlawrev-29046	958	277	they	they	PRON
inlawrev-29046	958	278	should	should	AUX
inlawrev-29046	958	279	be	be	AUX
inlawrev-29046	958	280	treated	treat	VERB
inlawrev-29046	958	281	similarly.406	similarly.406	VERB
inlawrev-29046	958	282	however	however	ADV
inlawrev-29046	958	283	,	,	PUNCT
inlawrev-29046	958	284	it	it	PRON
inlawrev-29046	958	285	did	do	AUX
inlawrev-29046	958	286	not	not	PART
inlawrev-29046	958	287	explain	explain	VERB
inlawrev-29046	958	288	why	why	SCONJ
inlawrev-29046	958	289	logic	logic	NOUN
inlawrev-29046	958	290	mandated	mandate	VERB
inlawrev-29046	958	291	such	such	DET
inlawrev-29046	958	292	a	a	DET
inlawrev-29046	958	293	conclusion	conclusion	NOUN
inlawrev-29046	958	294	.	.	PUNCT
inlawrev-29046	959	1	indiana	indiana	PROPN
inlawrev-29046	959	2	finance	finance	PROPN
inlawrev-29046	959	3	acknowledged	acknowledge	VERB
inlawrev-29046	959	4	that	that	SCONJ
inlawrev-29046	959	5	its	its	PRON
inlawrev-29046	959	6	initial	initial	ADJ
inlawrev-29046	959	7	refund	refund	NOUN
inlawrev-29046	959	8	claims	claim	NOUN
inlawrev-29046	959	9	did	do	AUX
inlawrev-29046	959	10	not	not	PART
inlawrev-29046	959	11	adhere	adhere	VERB
inlawrev-29046	959	12	strictly	strictly	ADV
inlawrev-29046	959	13	to	to	ADP
inlawrev-29046	959	14	the	the	DET
inlawrev-29046	959	15	literal	literal	ADJ
inlawrev-29046	959	16	wording	wording	NOUN
inlawrev-29046	959	17	of	of	ADP
inlawrev-29046	959	18	subsection	subsection	NOUN
inlawrev-29046	959	19	(	(	PUNCT
inlawrev-29046	959	20	d	d	NOUN
inlawrev-29046	959	21	)	)	PUNCT
inlawrev-29046	959	22	of	of	ADP
inlawrev-29046	959	23	indiana	indiana	PROPN
inlawrev-29046	959	24	’s	’s	PART
inlawrev-29046	959	25	bad	bad	ADJ
inlawrev-29046	959	26	-	-	PUNCT
inlawrev-29046	959	27	debt	debt	NOUN
inlawrev-29046	959	28	deduction	deduction	NOUN
inlawrev-29046	959	29	statute	statute	NOUN
inlawrev-29046	959	30	,	,	PUNCT
inlawrev-29046	959	31	which	which	PRON
inlawrev-29046	959	32	provided	provide	VERB
inlawrev-29046	959	33	that	that	SCONJ
inlawrev-29046	959	34	repossessed	repossess	VERB
inlawrev-29046	959	35	property	property	NOUN
inlawrev-29046	959	36	should	should	AUX
inlawrev-29046	959	37	be	be	AUX
inlawrev-29046	959	38	excluded	exclude	VERB
inlawrev-29046	959	39	from	from	ADP
inlawrev-29046	959	40	the	the	DET
inlawrev-29046	959	41	calculation.407	calculation.407	NOUN
inlawrev-29046	959	42	however	however	ADV
inlawrev-29046	959	43	,	,	PUNCT
inlawrev-29046	959	44	indiana	indiana	PROPN
inlawrev-29046	959	45	finance	finance	PROPN
inlawrev-29046	959	46	contended	contend	VERB
inlawrev-29046	959	47	that	that	SCONJ
inlawrev-29046	959	48	its	its	PRON
inlawrev-29046	959	49	calculations	calculation	NOUN
inlawrev-29046	959	50	aligned	align	VERB
inlawrev-29046	959	51	with	with	ADP
inlawrev-29046	959	52	the	the	DET
inlawrev-29046	959	53	spirit	spirit	NOUN
inlawrev-29046	959	54	of	of	ADP
inlawrev-29046	959	55	subsection	subsection	NOUN
inlawrev-29046	959	56	(	(	PUNCT
inlawrev-29046	959	57	d	d	NOUN
inlawrev-29046	959	58	)	)	PUNCT
inlawrev-29046	959	59	,	,	PUNCT
inlawrev-29046	959	60	a	a	DET
inlawrev-29046	959	61	position	position	NOUN
inlawrev-29046	959	62	the	the	DET
inlawrev-29046	959	63	tax	tax	NOUN
inlawrev-29046	959	64	court	court	NOUN
inlawrev-29046	959	65	had	have	AUX
inlawrev-29046	959	66	previously	previously	ADV
inlawrev-29046	959	67	upheld	uphold	VERB
inlawrev-29046	959	68	in	in	ADP
inlawrev-29046	959	69	sac	sac	NOUN
inlawrev-29046	959	70	finance	finance	NOUN
inlawrev-29046	959	71	.	.	PUNCT
inlawrev-29046	960	1	,	,	PUNCT
inlawrev-29046	960	2	inc.408	inc.408	PROPN
inlawrev-29046	960	3	indiana	indiana	PROPN
inlawrev-29046	960	4	finance	finance	PROPN
inlawrev-29046	960	5	deemed	deem	VERB
inlawrev-29046	960	6	its	its	PRON
inlawrev-29046	960	7	interpretation	interpretation	NOUN
inlawrev-29046	960	8	logical	logical	ADJ
inlawrev-29046	960	9	because	because	SCONJ
inlawrev-29046	960	10	it	it	PRON
inlawrev-29046	960	11	prevented	prevent	VERB
inlawrev-29046	960	12	what	what	PRON
inlawrev-29046	960	13	it	it	PRON
inlawrev-29046	960	14	described	describe	VERB
inlawrev-29046	960	15	as	as	ADP
inlawrev-29046	960	16	the	the	DET
inlawrev-29046	960	17	unreasonable	unreasonable	ADJ
inlawrev-29046	960	18	outcome	outcome	NOUN
inlawrev-29046	960	19	of	of	ADP
inlawrev-29046	960	20	diminishing	diminish	VERB
inlawrev-29046	960	21	sales	sale	NOUN
inlawrev-29046	960	22	tax	tax	NOUN
inlawrev-29046	960	23	refunds	refund	NOUN
inlawrev-29046	960	24	caused	cause	VERB
inlawrev-29046	960	25	by	by	ADP
inlawrev-29046	960	26	excluding	exclude	VERB
inlawrev-29046	960	27	the	the	DET
inlawrev-29046	960	28	market	market	NOUN
inlawrev-29046	960	29	discount	discount	NOUN
inlawrev-29046	960	30	income	income	NOUN
inlawrev-29046	960	31	from	from	ADP
inlawrev-29046	960	32	repossessed	repossess	VERB
inlawrev-29046	960	33	property.409	property.409	PROPN
inlawrev-29046	960	34	—	—	PUNCT
inlawrev-29046	960	35	—	—	PUNCT
inlawrev-29046	960	36	—	—	PUNCT
inlawrev-29046	960	37	—	—	PUNCT
inlawrev-29046	960	38	—	—	PUNCT
inlawrev-29046	960	39	—	—	PUNCT
inlawrev-29046	960	40	—	—	PUNCT
inlawrev-29046	960	41	—	—	PUNCT
inlawrev-29046	960	42	—	—	PUNCT
inlawrev-29046	960	43	—	—	PUNCT
inlawrev-29046	960	44	—	—	PUNCT
inlawrev-29046	960	45	—	—	PUNCT
inlawrev-29046	960	46	—	—	PUNCT
inlawrev-29046	960	47	—	—	PUNCT
inlawrev-29046	960	48	—	—	PUNCT
inlawrev-29046	960	49	—	—	PUNCT
inlawrev-29046	960	50	—	—	PUNCT
inlawrev-29046	960	51	—	—	PUNCT
inlawrev-29046	960	52	—	—	PUNCT
inlawrev-29046	960	53	—	—	PUNCT
inlawrev-29046	960	54	—	—	PUNCT
inlawrev-29046	960	55	—	—	PUNCT
inlawrev-29046	960	56	—	—	PUNCT
inlawrev-29046	960	57	—	—	PUNCT
inlawrev-29046	960	58	—	—	PUNCT
inlawrev-29046	960	59	—	—	PUNCT
inlawrev-29046	960	60	—	—	PUNCT
inlawrev-29046	960	61	—	—	PUNCT
inlawrev-29046	960	62	—	—	PUNCT
inlawrev-29046	960	63	398	398	NUM
inlawrev-29046	960	64	.	.	PUNCT
inlawrev-29046	961	1	indiana	indiana	PROPN
inlawrev-29046	961	2	fin	fin	PROPN
inlawrev-29046	961	3	.	.	PUNCT
inlawrev-29046	962	1	financial	financial	PROPN
inlawrev-29046	962	2	corp	corp	PROPN
inlawrev-29046	962	3	.	.	PROPN
inlawrev-29046	962	4	,	,	PUNCT
inlawrev-29046	962	5	226	226	NUM
inlawrev-29046	962	6	n.e.3d	n.e.3d	VERB
inlawrev-29046	962	7	at	at	ADP
inlawrev-29046	962	8	282	282	NUM
inlawrev-29046	962	9	.	.	PUNCT
inlawrev-29046	963	1	399	399	NUM
inlawrev-29046	963	2	.	.	PUNCT
inlawrev-29046	964	1	i	i	PRON
inlawrev-29046	964	2	d.	d.	PROPN
inlawrev-29046	964	3	400	400	NUM
inlawrev-29046	964	4	.	.	PUNCT
inlawrev-29046	965	1	i	i	PRON
inlawrev-29046	965	2	d.	d.	PROPN
inlawrev-29046	965	3	401	401	NUM
inlawrev-29046	965	4	.	.	PUNCT
inlawrev-29046	966	1	i	i	PRON
inlawrev-29046	966	2	d.	d.	PROPN
inlawrev-29046	966	3	402	402	NUM
inlawrev-29046	966	4	.	.	PUNCT
inlawrev-29046	967	1	i	i	PRON
inlawrev-29046	967	2	d.	d.	PROPN
inlawrev-29046	967	3	403	403	NUM
inlawrev-29046	967	4	.	.	PUNCT
inlawrev-29046	968	1	i	i	PRON
inlawrev-29046	968	2	d.	d.	PROPN
inlawrev-29046	968	3	(	(	PUNCT
inlawrev-29046	968	4	characterizing	characterize	VERB
inlawrev-29046	968	5	the	the	DET
inlawrev-29046	968	6	department	department	NOUN
inlawrev-29046	968	7	’s	’s	PART
inlawrev-29046	968	8	argument	argument	NOUN
inlawrev-29046	968	9	as	as	ADP
inlawrev-29046	968	10	“	"	PUNCT
inlawrev-29046	968	11	a	a	DET
inlawrev-29046	968	12	red	red	ADJ
inlawrev-29046	968	13	herring	herring	NOUN
inlawrev-29046	968	14	”	"	PUNCT
inlawrev-29046	968	15	)	)	PUNCT
inlawrev-29046	968	16	.	.	PUNCT
inlawrev-29046	969	1	404	404	NUM
inlawrev-29046	969	2	.	.	PUNCT
inlawrev-29046	970	1	i	i	PRON
inlawrev-29046	970	2	d.	d.	PROPN
inlawrev-29046	970	3	405	405	NUM
inlawrev-29046	970	4	.	.	PUNCT
inlawrev-29046	971	1	i	i	PRON
inlawrev-29046	971	2	d.	d.	PROPN
inlawrev-29046	971	3	406	406	NUM
inlawrev-29046	971	4	.	.	PUNCT
inlawrev-29046	972	1	i	i	PRON
inlawrev-29046	972	2	d.	d.	PROPN
inlawrev-29046	972	3	407	407	NUM
inlawrev-29046	972	4	.	.	PUNCT
inlawrev-29046	973	1	i	i	PRON
inlawrev-29046	973	2	d.	d.	PROPN
inlawrev-29046	973	3	408	408	NUM
inlawrev-29046	973	4	.	.	PUNCT
inlawrev-29046	974	1	i	i	PRON
inlawrev-29046	974	2	d.	d.	PROPN
inlawrev-29046	974	3	409	409	NUM
inlawrev-29046	974	4	.	.	PUNCT
inlawrev-29046	975	1	i	i	PRON
inlawrev-29046	975	2	d.	d.	PROPN
inlawrev-29046	975	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	975	4	286405831_inlr-58-4_text.indd	286405831_inlr-58-4_text.indd	NUM
inlawrev-29046	975	5	286	286	NUM
inlawrev-29046	975	6	5/13/25	5/13/25	NUM
inlawrev-29046	975	7	4:51	4:51	NUM
inlawrev-29046	975	8	 	 	SPACE
inlawrev-29046	975	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	975	10	4:51	4:51	NUM
inlawrev-29046	975	11	 	 	SPACE
inlawrev-29046	975	12	pm	pm	NOUN
inlawrev-29046	975	13	2025	2025	NUM
inlawrev-29046	975	14	]	]	PUNCT
inlawrev-29046	975	15	tax	tax	NOUN
inlawrev-29046	975	16	law	law	NOUN
inlawrev-29046	975	17	963	963	NUM
inlawrev-29046	975	18	the	the	DET
inlawrev-29046	975	19	tax	tax	NOUN
inlawrev-29046	975	20	court	court	NOUN
inlawrev-29046	975	21	agreed	agree	VERB
inlawrev-29046	975	22	with	with	ADP
inlawrev-29046	975	23	indiana	indiana	PROPN
inlawrev-29046	975	24	finance	finance	PROPN
inlawrev-29046	975	25	’s	’s	ADV
inlawrev-29046	975	26	argument.410	argument.410	NOUN
inlawrev-29046	975	27	the	the	DET
inlawrev-29046	975	28	court	court	NOUN
inlawrev-29046	975	29	said	say	VERB
inlawrev-29046	975	30	rejecting	reject	VERB
inlawrev-29046	975	31	this	this	DET
inlawrev-29046	975	32	interpretation	interpretation	NOUN
inlawrev-29046	975	33	would	would	AUX
inlawrev-29046	975	34	disrupt	disrupt	VERB
inlawrev-29046	975	35	the	the	DET
inlawrev-29046	975	36	foundational	foundational	ADJ
inlawrev-29046	975	37	net	net	ADJ
inlawrev-29046	975	38	debt	debt	NOUN
inlawrev-29046	975	39	principle	principle	NOUN
inlawrev-29046	975	40	,	,	PUNCT
inlawrev-29046	975	41	especially	especially	ADV
inlawrev-29046	975	42	since	since	SCONJ
inlawrev-29046	975	43	indiana	indiana	PROPN
inlawrev-29046	975	44	finance	finance	PROPN
inlawrev-29046	975	45	purchased	purchase	VERB
inlawrev-29046	975	46	the	the	DET
inlawrev-29046	975	47	defaulted	default	VERB
inlawrev-29046	975	48	contracts	contract	NOUN
inlawrev-29046	975	49	at	at	ADP
inlawrev-29046	975	50	70	70	NUM
inlawrev-29046	975	51	%	%	NOUN
inlawrev-29046	975	52	of	of	ADP
inlawrev-29046	975	53	their	their	PRON
inlawrev-29046	975	54	face	face	NOUN
inlawrev-29046	976	1	value.411	value.411	VERB
inlawrev-29046	976	2	if	if	SCONJ
inlawrev-29046	976	3	the	the	DET
inlawrev-29046	976	4	market	market	NOUN
inlawrev-29046	976	5	discount	discount	NOUN
inlawrev-29046	976	6	income	income	NOUN
inlawrev-29046	976	7	also	also	ADV
inlawrev-29046	976	8	reduced	reduce	VERB
inlawrev-29046	976	9	the	the	DET
inlawrev-29046	976	10	basis	basis	NOUN
inlawrev-29046	976	11	of	of	ADP
inlawrev-29046	976	12	these	these	DET
inlawrev-29046	976	13	contracts	contract	NOUN
inlawrev-29046	976	14	,	,	PUNCT
inlawrev-29046	976	15	it	it	PRON
inlawrev-29046	976	16	could	could	AUX
inlawrev-29046	976	17	significantly	significantly	ADV
inlawrev-29046	976	18	jeopardize	jeopardize	VERB
inlawrev-29046	976	19	indiana	indiana	PROPN
inlawrev-29046	976	20	finance	finance	PROPN
inlawrev-29046	976	21	’s	’s	PART
inlawrev-29046	976	22	eligibility	eligibility	NOUN
inlawrev-29046	976	23	for	for	ADP
inlawrev-29046	976	24	a	a	DET
inlawrev-29046	976	25	refund	refund	NOUN
inlawrev-29046	976	26	commensurate	commensurate	NOUN
inlawrev-29046	976	27	with	with	ADP
inlawrev-29046	976	28	its	its	PRON
inlawrev-29046	976	29	expenditures.412	expenditures.412	NOUN
inlawrev-29046	976	30	therefore	therefore	ADV
inlawrev-29046	976	31	,	,	PUNCT
inlawrev-29046	976	32	the	the	DET
inlawrev-29046	976	33	court	court	NOUN
inlawrev-29046	976	34	concluded	conclude	VERB
inlawrev-29046	976	35	that	that	SCONJ
inlawrev-29046	976	36	the	the	DET
inlawrev-29046	976	37	adjustment	adjustment	NOUN
inlawrev-29046	976	38	to	to	PART
inlawrev-29046	976	39	include	include	VERB
inlawrev-29046	976	40	market	market	NOUN
inlawrev-29046	976	41	discount	discount	NOUN
inlawrev-29046	976	42	income	income	NOUN
inlawrev-29046	976	43	from	from	ADP
inlawrev-29046	976	44	indiana	indiana	PROPN
inlawrev-29046	976	45	’s	’s	PART
inlawrev-29046	976	46	bad	bad	ADJ
inlawrev-29046	976	47	-	-	PUNCT
inlawrev-29046	976	48	debt	debt	NOUN
inlawrev-29046	976	49	calculation	calculation	NOUN
inlawrev-29046	976	50	aligned	align	VERB
inlawrev-29046	976	51	with	with	ADP
inlawrev-29046	976	52	the	the	DET
inlawrev-29046	976	53	net	net	ADJ
inlawrev-29046	976	54	debt	debt	NOUN
inlawrev-29046	976	55	principle	principle	NOUN
inlawrev-29046	976	56	,	,	PUNCT
inlawrev-29046	976	57	ensuring	ensure	VERB
inlawrev-29046	976	58	fairness	fairness	NOUN
inlawrev-29046	976	59	in	in	ADP
inlawrev-29046	976	60	the	the	DET
inlawrev-29046	976	61	treatment	treatment	NOUN
inlawrev-29046	976	62	of	of	ADP
inlawrev-29046	976	63	amounts	amount	NOUN
inlawrev-29046	976	64	actually	actually	ADV
inlawrev-29046	976	65	paid	pay	VERB
inlawrev-29046	976	66	by	by	ADP
inlawrev-29046	976	67	indiana	indiana	PROPN
inlawrev-29046	976	68	finance.413	finance.413	PROPN
inlawrev-29046	976	69	the	the	DET
inlawrev-29046	976	70	department	department	NOUN
inlawrev-29046	976	71	also	also	ADV
inlawrev-29046	976	72	argued	argue	VERB
inlawrev-29046	976	73	that	that	SCONJ
inlawrev-29046	976	74	the	the	DET
inlawrev-29046	976	75	value	value	NOUN
inlawrev-29046	976	76	of	of	ADP
inlawrev-29046	976	77	a	a	DET
inlawrev-29046	976	78	repossessed	repossess	VERB
inlawrev-29046	976	79	property	property	NOUN
inlawrev-29046	976	80	should	should	AUX
inlawrev-29046	976	81	not	not	PART
inlawrev-29046	976	82	be	be	AUX
inlawrev-29046	976	83	equated	equate	VERB
inlawrev-29046	976	84	to	to	ADP
inlawrev-29046	976	85	an	an	DET
inlawrev-29046	976	86	installment	installment	NOUN
inlawrev-29046	976	87	payment	payment	NOUN
inlawrev-29046	976	88	since	since	SCONJ
inlawrev-29046	976	89	it	it	PRON
inlawrev-29046	976	90	involved	involve	VERB
inlawrev-29046	976	91	payment	payment	NOUN
inlawrev-29046	976	92	by	by	ADP
inlawrev-29046	976	93	a	a	DET
inlawrev-29046	976	94	third	third	ADJ
inlawrev-29046	976	95	party.414	party.414	NOUN
inlawrev-29046	976	96	relying	rely	VERB
inlawrev-29046	976	97	on	on	ADP
inlawrev-29046	976	98	corbin	corbin	PROPN
inlawrev-29046	976	99	on	on	ADP
inlawrev-29046	976	100	contracts	contract	NOUN
inlawrev-29046	976	101	,	,	PUNCT
inlawrev-29046	976	102	the	the	DET
inlawrev-29046	976	103	tax	tax	NOUN
inlawrev-29046	976	104	court	court	NOUN
inlawrev-29046	976	105	held	hold	VERB
inlawrev-29046	976	106	that	that	SCONJ
inlawrev-29046	976	107	this	this	DET
inlawrev-29046	976	108	distinction	distinction	NOUN
inlawrev-29046	976	109	was	be	AUX
inlawrev-29046	976	110	irrelevant	irrelevant	ADJ
inlawrev-29046	976	111	as	as	SCONJ
inlawrev-29046	976	112	there	there	PRON
inlawrev-29046	976	113	is	be	VERB
inlawrev-29046	976	114	a	a	DET
inlawrev-29046	976	115	longstanding	longstanding	ADJ
inlawrev-29046	976	116	legal	legal	ADJ
inlawrev-29046	976	117	precedent	precedent	NOUN
inlawrev-29046	976	118	that	that	SCONJ
inlawrev-29046	976	119	a	a	DET
inlawrev-29046	976	120	third	third	ADJ
inlawrev-29046	976	121	-	-	PUNCT
inlawrev-29046	976	122	party	party	NOUN
inlawrev-29046	976	123	payment	payment	NOUN
inlawrev-29046	976	124	can	can	AUX
inlawrev-29046	976	125	satisfy	satisfy	VERB
inlawrev-29046	976	126	someone	someone	PRON
inlawrev-29046	976	127	else	else	ADV
inlawrev-29046	976	128	’s	’s	PART
inlawrev-29046	976	129	obligation.415	obligation.415	ADV
inlawrev-29046	976	130	furthermore	furthermore	ADV
inlawrev-29046	976	131	,	,	PUNCT
inlawrev-29046	976	132	indiana	indiana	PROPN
inlawrev-29046	976	133	finance	finance	PROPN
inlawrev-29046	976	134	had	have	AUX
inlawrev-29046	976	135	consistently	consistently	ADV
inlawrev-29046	976	136	treated	treat	VERB
inlawrev-29046	976	137	installment	installment	NOUN
inlawrev-29046	976	138	payments	payment	NOUN
inlawrev-29046	976	139	and	and	CCONJ
inlawrev-29046	976	140	repossessed	repossess	VERB
inlawrev-29046	976	141	property	property	NOUN
inlawrev-29046	976	142	similarly	similarly	ADV
inlawrev-29046	976	143	in	in	ADP
inlawrev-29046	976	144	its	its	PRON
inlawrev-29046	976	145	federal	federal	ADJ
inlawrev-29046	976	146	and	and	CCONJ
inlawrev-29046	976	147	state	state	NOUN
inlawrev-29046	976	148	tax	tax	NOUN
inlawrev-29046	976	149	filings.416	filings.416	NOUN
inlawrev-29046	976	150	this	this	DET
inlawrev-29046	976	151	practice	practice	NOUN
inlawrev-29046	976	152	was	be	AUX
inlawrev-29046	976	153	crucial	crucial	ADJ
inlawrev-29046	976	154	because	because	SCONJ
inlawrev-29046	976	155	indiana	indiana	PROPN
inlawrev-29046	976	156	’s	’s	PART
inlawrev-29046	976	157	bad	bad	ADJ
inlawrev-29046	976	158	-	-	PUNCT
inlawrev-29046	976	159	debt	debt	NOUN
inlawrev-29046	976	160	deduction	deduction	NOUN
inlawrev-29046	976	161	statute	statute	NOUN
inlawrev-29046	976	162	merely	merely	ADV
inlawrev-29046	976	163	stipulates	stipulate	VERB
inlawrev-29046	976	164	that	that	SCONJ
inlawrev-29046	976	165	the	the	DET
inlawrev-29046	976	166	bad	bad	ADJ
inlawrev-29046	976	167	debt	debt	NOUN
inlawrev-29046	976	168	must	must	AUX
inlawrev-29046	976	169	be	be	AUX
inlawrev-29046	976	170	deducted	deduct	VERB
inlawrev-29046	976	171	on	on	ADP
inlawrev-29046	976	172	federal	federal	ADJ
inlawrev-29046	976	173	tax	tax	NOUN
inlawrev-29046	976	174	returns	return	NOUN
inlawrev-29046	976	175	without	without	ADP
inlawrev-29046	976	176	requiring	require	VERB
inlawrev-29046	976	177	proof	proof	NOUN
inlawrev-29046	976	178	of	of	ADP
inlawrev-29046	976	179	the	the	DET
inlawrev-29046	976	180	deduction	deduction	NOUN
inlawrev-29046	976	181	’s	’s	PART
inlawrev-29046	976	182	validity.417	validity.417	NUM
inlawrev-29046	976	183	the	the	DET
inlawrev-29046	976	184	department	department	NOUN
inlawrev-29046	976	185	’s	’s	PART
inlawrev-29046	976	186	summary	summary	NOUN
inlawrev-29046	976	187	judgment	judgment	NOUN
inlawrev-29046	976	188	motion	motion	NOUN
inlawrev-29046	976	189	asserted	assert	VERB
inlawrev-29046	976	190	that	that	SCONJ
inlawrev-29046	976	191	the	the	DET
inlawrev-29046	976	192	tax	tax	NOUN
inlawrev-29046	976	193	court	court	NOUN
inlawrev-29046	976	194	wrongly	wrongly	ADV
inlawrev-29046	976	195	decided	decide	VERB
inlawrev-29046	976	196	its	its	PRON
inlawrev-29046	976	197	previous	previous	ADJ
inlawrev-29046	976	198	decision	decision	NOUN
inlawrev-29046	976	199	in	in	ADP
inlawrev-29046	976	200	sac	sac	NOUN
inlawrev-29046	976	201	finance	finance	NOUN
inlawrev-29046	976	202	,	,	PUNCT
inlawrev-29046	976	203	inc	inc	PROPN
inlawrev-29046	976	204	.	.	PROPN
inlawrev-29046	977	1	because	because	SCONJ
inlawrev-29046	977	2	the	the	DET
inlawrev-29046	977	3	market	market	NOUN
inlawrev-29046	977	4	discount	discount	NOUN
inlawrev-29046	977	5	rules	rule	NOUN
inlawrev-29046	977	6	do	do	AUX
inlawrev-29046	977	7	not	not	PART
inlawrev-29046	977	8	apply	apply	VERB
inlawrev-29046	977	9	to	to	ADP
inlawrev-29046	977	10	repossessed	repossess	VERB
inlawrev-29046	977	11	property	property	NOUN
inlawrev-29046	977	12	under	under	ADP
inlawrev-29046	977	13	indiana	indiana	PROPN
inlawrev-29046	977	14	’s	’s	PART
inlawrev-29046	977	15	bad	bad	ADJ
inlawrev-29046	977	16	-	-	PUNCT
inlawrev-29046	977	17	debt	debt	NOUN
inlawrev-29046	977	18	deduction	deduction	NOUN
inlawrev-29046	977	19	statute.418	statute.418	NOUN
inlawrev-29046	977	20	consequently	consequently	ADV
inlawrev-29046	977	21	,	,	PUNCT
inlawrev-29046	977	22	income	income	NOUN
inlawrev-29046	977	23	derived	derive	VERB
inlawrev-29046	977	24	from	from	ADP
inlawrev-29046	977	25	market	market	NOUN
inlawrev-29046	977	26	discounts	discount	NOUN
inlawrev-29046	977	27	—	—	PUNCT
inlawrev-29046	977	28	—	—	PUNCT
inlawrev-29046	977	29	—	—	PUNCT
inlawrev-29046	977	30	—	—	PUNCT
inlawrev-29046	977	31	—	—	PUNCT
inlawrev-29046	977	32	—	—	PUNCT
inlawrev-29046	977	33	—	—	PUNCT
inlawrev-29046	977	34	—	—	PUNCT
inlawrev-29046	977	35	—	—	PUNCT
inlawrev-29046	977	36	—	—	PUNCT
inlawrev-29046	977	37	—	—	PUNCT
inlawrev-29046	977	38	—	—	PUNCT
inlawrev-29046	977	39	—	—	PUNCT
inlawrev-29046	977	40	—	—	PUNCT
inlawrev-29046	977	41	—	—	PUNCT
inlawrev-29046	977	42	—	—	PUNCT
inlawrev-29046	977	43	—	—	PUNCT
inlawrev-29046	977	44	—	—	PUNCT
inlawrev-29046	977	45	—	—	PUNCT
inlawrev-29046	977	46	—	—	PUNCT
inlawrev-29046	977	47	—	—	PUNCT
inlawrev-29046	977	48	—	—	PUNCT
inlawrev-29046	977	49	—	—	PUNCT
inlawrev-29046	977	50	—	—	PUNCT
inlawrev-29046	977	51	—	—	PUNCT
inlawrev-29046	977	52	—	—	PUNCT
inlawrev-29046	977	53	—	—	PUNCT
inlawrev-29046	977	54	—	—	PUNCT
inlawrev-29046	977	55	—	—	PUNCT
inlawrev-29046	977	56	410	410	NUM
inlawrev-29046	977	57	.	.	PUNCT
inlawrev-29046	978	1	i	i	PRON
inlawrev-29046	978	2	d.	d.	PROPN
inlawrev-29046	978	3	411	411	NUM
inlawrev-29046	978	4	.	.	PUNCT
inlawrev-29046	979	1	i	i	PRON
inlawrev-29046	979	2	d.	d.	PROPN
inlawrev-29046	979	3	at	at	ADP
inlawrev-29046	979	4	282–83	282–83	PROPN
inlawrev-29046	979	5	.	.	PROPN
inlawrev-29046	979	6	412	412	NUM
inlawrev-29046	979	7	.	.	PUNCT
inlawrev-29046	980	1	i	i	PRON
inlawrev-29046	980	2	d.	d.	PROPN
inlawrev-29046	980	3	at	at	ADP
inlawrev-29046	980	4	283	283	NUM
inlawrev-29046	980	5	.	.	PUNCT
inlawrev-29046	981	1	413	413	NUM
inlawrev-29046	981	2	.	.	PUNCT
inlawrev-29046	982	1	i	i	PRON
inlawrev-29046	982	2	d.	d.	VERB
inlawrev-29046	982	3	the	the	DET
inlawrev-29046	982	4	tax	tax	NOUN
inlawrev-29046	982	5	court	court	NOUN
inlawrev-29046	982	6	’s	’s	PART
inlawrev-29046	982	7	reasoning	reasoning	NOUN
inlawrev-29046	982	8	regarding	regard	VERB
inlawrev-29046	982	9	the	the	DET
inlawrev-29046	982	10	alignment	alignment	NOUN
inlawrev-29046	982	11	appears	appear	VERB
inlawrev-29046	982	12	questionable	questionable	ADJ
inlawrev-29046	982	13	.	.	PUNCT
inlawrev-29046	983	1	a	a	DET
inlawrev-29046	983	2	tax	tax	NOUN
inlawrev-29046	983	3	refund	refund	NOUN
inlawrev-29046	983	4	claim	claim	NOUN
inlawrev-29046	983	5	premised	premise	VERB
inlawrev-29046	983	6	on	on	ADP
inlawrev-29046	983	7	tax	tax	NOUN
inlawrev-29046	983	8	exemptions	exemption	NOUN
inlawrev-29046	983	9	or	or	CCONJ
inlawrev-29046	983	10	deductions	deduction	NOUN
inlawrev-29046	983	11	shares	share	VERB
inlawrev-29046	983	12	their	their	PRON
inlawrev-29046	983	13	interpretive	interpretive	ADJ
inlawrev-29046	983	14	nature	nature	NOUN
inlawrev-29046	983	15	—	—	PUNCT
inlawrev-29046	983	16	that	that	ADV
inlawrev-29046	983	17	is	is	ADV
inlawrev-29046	983	18	,	,	PUNCT
inlawrev-29046	983	19	the	the	DET
inlawrev-29046	983	20	refund	refund	NOUN
inlawrev-29046	983	21	is	be	AUX
inlawrev-29046	983	22	strictly	strictly	ADV
inlawrev-29046	983	23	construed	construe	VERB
inlawrev-29046	983	24	in	in	ADP
inlawrev-29046	983	25	favor	favor	NOUN
inlawrev-29046	983	26	of	of	ADP
inlawrev-29046	983	27	taxation	taxation	NOUN
inlawrev-29046	983	28	and	and	CCONJ
inlawrev-29046	983	29	against	against	ADP
inlawrev-29046	983	30	tax	tax	NOUN
inlawrev-29046	983	31	exclusion	exclusion	NOUN
inlawrev-29046	983	32	and	and	CCONJ
inlawrev-29046	983	33	repayment	repayment	NOUN
inlawrev-29046	983	34	.	.	PUNCT
inlawrev-29046	984	1	see	see	VERB
inlawrev-29046	984	2	,	,	PUNCT
inlawrev-29046	984	3	e.g.	e.g.	ADV
inlawrev-29046	984	4	,	,	PUNCT
inlawrev-29046	984	5	ind	ind	NOUN
inlawrev-29046	984	6	.	.	PUNCT
inlawrev-29046	985	1	dep’t	dep’t	NOUN
inlawrev-29046	985	2	of	of	ADP
inlawrev-29046	985	3	state	state	NOUN
inlawrev-29046	985	4	revenue	revenue	NOUN
inlawrev-29046	985	5	v.	v.	ADP
inlawrev-29046	985	6	caterpillar	caterpillar	PROPN
inlawrev-29046	985	7	,	,	PUNCT
inlawrev-29046	985	8	inc	inc	PROPN
inlawrev-29046	985	9	.	.	PROPN
inlawrev-29046	985	10	,	,	PUNCT
inlawrev-29046	985	11	15	15	NUM
inlawrev-29046	985	12	n.e.3d	n.e.3d	NUM
inlawrev-29046	985	13	579	579	NUM
inlawrev-29046	985	14	,	,	PUNCT
inlawrev-29046	985	15	583	583	NUM
inlawrev-29046	985	16	(	(	PUNCT
inlawrev-29046	985	17	ind	ind	NOUN
inlawrev-29046	985	18	.	.	PUNCT
inlawrev-29046	985	19	2014	2014	NUM
inlawrev-29046	985	20	)	)	PUNCT
inlawrev-29046	986	1	(	(	PUNCT
inlawrev-29046	986	2	holding	hold	VERB
inlawrev-29046	986	3	that	that	SCONJ
inlawrev-29046	986	4	“	"	PUNCT
inlawrev-29046	986	5	if	if	SCONJ
inlawrev-29046	986	6	a	a	DET
inlawrev-29046	986	7	statute	statute	NOUN
inlawrev-29046	986	8	authorizing	authorize	VERB
inlawrev-29046	986	9	a	a	DET
inlawrev-29046	986	10	[	[	X
inlawrev-29046	986	11	tax	tax	NOUN
inlawrev-29046	986	12	]	]	X
inlawrev-29046	986	13	deduction	deduction	NOUN
inlawrev-29046	986	14	is	be	AUX
inlawrev-29046	986	15	ambiguous	ambiguous	ADJ
inlawrev-29046	986	16	,	,	PUNCT
inlawrev-29046	986	17	[	[	X
inlawrev-29046	986	18	the	the	DET
inlawrev-29046	986	19	indiana	indiana	PROPN
inlawrev-29046	986	20	supreme	supreme	PROPN
inlawrev-29046	986	21	court	court	PROPN
inlawrev-29046	986	22	]	]	PUNCT
inlawrev-29046	986	23	must	must	AUX
inlawrev-29046	986	24	construe	construe	VERB
inlawrev-29046	986	25	the	the	DET
inlawrev-29046	986	26	deduction	deduction	NOUN
inlawrev-29046	986	27	narrowly	narrowly	ADV
inlawrev-29046	986	28	because	because	SCONJ
inlawrev-29046	986	29	an	an	DET
inlawrev-29046	986	30	income	income	NOUN
inlawrev-29046	986	31	tax	tax	NOUN
inlawrev-29046	986	32	deduction	deduction	NOUN
inlawrev-29046	986	33	is	be	AUX
inlawrev-29046	986	34	a	a	DET
inlawrev-29046	986	35	matter	matter	NOUN
inlawrev-29046	986	36	of	of	ADP
inlawrev-29046	986	37	legislative	legislative	ADJ
inlawrev-29046	986	38	grace	grace	NOUN
inlawrev-29046	986	39	and	and	CCONJ
inlawrev-29046	986	40	.	.	PUNCT
inlawrev-29046	986	41	.	.	PUNCT
inlawrev-29046	986	42	.	.	PUNCT
inlawrev-29046	987	1	the	the	DET
inlawrev-29046	987	2	burden	burden	NOUN
inlawrev-29046	987	3	of	of	ADP
inlawrev-29046	987	4	clearly	clearly	ADV
inlawrev-29046	987	5	showing	show	VERB
inlawrev-29046	987	6	the	the	DET
inlawrev-29046	987	7	right	right	NOUN
inlawrev-29046	987	8	to	to	ADP
inlawrev-29046	987	9	the	the	DET
inlawrev-29046	987	10	claimed	claim	VERB
inlawrev-29046	987	11	deduction	deduction	NOUN
inlawrev-29046	987	12	is	be	AUX
inlawrev-29046	987	13	on	on	ADP
inlawrev-29046	987	14	the	the	DET
inlawrev-29046	987	15	taxpayer	taxpayer	NOUN
inlawrev-29046	987	16	[	[	X
inlawrev-29046	987	17	internal	internal	ADJ
inlawrev-29046	987	18	quotation	quotation	NOUN
inlawrev-29046	987	19	marks	mark	NOUN
inlawrev-29046	987	20	and	and	CCONJ
inlawrev-29046	987	21	case	case	NOUN
inlawrev-29046	987	22	reference	reference	NOUN
inlawrev-29046	987	23	omitted	omit	VERB
inlawrev-29046	987	24	]	]	PUNCT
inlawrev-29046	987	25	”	"	PUNCT
inlawrev-29046	987	26	)	)	PUNCT
inlawrev-29046	987	27	;	;	PUNCT
inlawrev-29046	987	28	see	see	VERB
inlawrev-29046	987	29	also	also	ADV
inlawrev-29046	987	30	,	,	PUNCT
inlawrev-29046	987	31	e.g.	e.g.	ADV
inlawrev-29046	987	32	,	,	PUNCT
inlawrev-29046	987	33	crystal	crystal	NOUN
inlawrev-29046	987	34	flash	flash	NOUN
inlawrev-29046	987	35	petroleum	petroleum	NOUN
inlawrev-29046	987	36	,	,	PUNCT
inlawrev-29046	987	37	llc	llc	PROPN
inlawrev-29046	987	38	v.	v.	PROPN
inlawrev-29046	987	39	ind	ind	PROPN
inlawrev-29046	987	40	.	.	PUNCT
inlawrev-29046	988	1	dep’t	dep’t	NOUN
inlawrev-29046	988	2	of	of	ADP
inlawrev-29046	988	3	state	state	NOUN
inlawrev-29046	988	4	revenue	revenue	NOUN
inlawrev-29046	988	5	,	,	PUNCT
inlawrev-29046	988	6	45	45	NUM
inlawrev-29046	988	7	n.e.3d	n.e.3d	NUM
inlawrev-29046	988	8	882	882	NUM
inlawrev-29046	988	9	,	,	PUNCT
inlawrev-29046	988	10	886	886	NUM
inlawrev-29046	988	11	(	(	PUNCT
inlawrev-29046	988	12	ind	ind	NOUN
inlawrev-29046	988	13	.	.	PUNCT
inlawrev-29046	989	1	t.c	t.c	PROPN
inlawrev-29046	989	2	.	.	PROPN
inlawrev-29046	989	3	2015	2015	NUM
inlawrev-29046	989	4	)	)	PUNCT
inlawrev-29046	989	5	;	;	PUNCT
inlawrev-29046	989	6	mid	mid	PROPN
inlawrev-29046	989	7	-	-	PROPN
inlawrev-29046	989	8	america	america	PROPN
inlawrev-29046	989	9	energy	energy	NOUN
inlawrev-29046	989	10	resources	resource	NOUN
inlawrev-29046	989	11	,	,	PUNCT
inlawrev-29046	989	12	inc	inc	PROPN
inlawrev-29046	989	13	.	.	PROPN
inlawrev-29046	990	1	v.	v.	PROPN
inlawrev-29046	990	2	ind	ind	PROPN
inlawrev-29046	990	3	.	.	PUNCT
inlawrev-29046	991	1	dep’t	dep’t	NOUN
inlawrev-29046	991	2	of	of	ADP
inlawrev-29046	991	3	state	state	NOUN
inlawrev-29046	991	4	revenue	revenue	NOUN
inlawrev-29046	991	5	,	,	PUNCT
inlawrev-29046	991	6	681	681	NUM
inlawrev-29046	991	7	n.e.2d	n.e.2d	NOUN
inlawrev-29046	991	8	259	259	NUM
inlawrev-29046	991	9	,	,	PUNCT
inlawrev-29046	991	10	261	261	NUM
inlawrev-29046	991	11	(	(	PUNCT
inlawrev-29046	991	12	ind	ind	NOUN
inlawrev-29046	991	13	.	.	PUNCT
inlawrev-29046	992	1	t.c	t.c	PROPN
inlawrev-29046	992	2	.	.	PROPN
inlawrev-29046	992	3	1997	1997	NUM
inlawrev-29046	992	4	)	)	PUNCT
inlawrev-29046	992	5	;	;	PUNCT
inlawrev-29046	992	6	mechanics	mechanic	NOUN
inlawrev-29046	992	7	laundry	laundry	PROPN
inlawrev-29046	992	8	&	&	CCONJ
inlawrev-29046	992	9	supply	supply	PROPN
inlawrev-29046	992	10	,	,	PUNCT
inlawrev-29046	992	11	inc	inc	PROPN
inlawrev-29046	992	12	.	.	PROPN
inlawrev-29046	992	13	v.	v.	ADP
inlawrev-29046	992	14	dep	dep	PROPN
inlawrev-29046	992	15	’	'	PUNCT
inlawrev-29046	992	16	of	of	ADP
inlawrev-29046	992	17	state	state	NOUN
inlawrev-29046	992	18	revenue	revenue	NOUN
inlawrev-29046	992	19	,	,	PUNCT
inlawrev-29046	992	20	650	650	NUM
inlawrev-29046	992	21	n.e.2d	n.e.2d	NOUN
inlawrev-29046	992	22	1223	1223	NUM
inlawrev-29046	992	23	,	,	PUNCT
inlawrev-29046	992	24	1227	1227	NUM
inlawrev-29046	992	25	(	(	PUNCT
inlawrev-29046	992	26	ind	ind	NOUN
inlawrev-29046	992	27	.	.	PUNCT
inlawrev-29046	993	1	t.c	t.c	PROPN
inlawrev-29046	993	2	.	.	PROPN
inlawrev-29046	993	3	1995	1995	NUM
inlawrev-29046	993	4	)	)	PUNCT
inlawrev-29046	993	5	;	;	PUNCT
inlawrev-29046	993	6	indiana	indiana	PROPN
inlawrev-29046	993	7	dep’t	dep’t	PROPN
inlawrev-29046	993	8	of	of	ADP
inlawrev-29046	993	9	state	state	NOUN
inlawrev-29046	993	10	revenue	revenue	NOUN
inlawrev-29046	993	11	v.	v.	ADP
inlawrev-29046	993	12	kimball	kimball	PROPN
inlawrev-29046	993	13	int'l	int'l	PROPN
inlawrev-29046	993	14	inc	inc	PROPN
inlawrev-29046	993	15	.	.	PROPN
inlawrev-29046	993	16	,	,	PUNCT
inlawrev-29046	993	17	520	520	NUM
inlawrev-29046	993	18	n.e.2d	n.e.2d	NOUN
inlawrev-29046	993	19	454	454	NUM
inlawrev-29046	993	20	,	,	PUNCT
inlawrev-29046	993	21	456	456	NUM
inlawrev-29046	993	22	(	(	PUNCT
inlawrev-29046	993	23	ind	ind	NOUN
inlawrev-29046	993	24	.	.	PUNCT
inlawrev-29046	994	1	ct	ct	PROPN
inlawrev-29046	994	2	.	.	PUNCT
inlawrev-29046	995	1	app	app	PROPN
inlawrev-29046	995	2	.	.	PROPN
inlawrev-29046	995	3	1988	1988	NUM
inlawrev-29046	995	4	)	)	PUNCT
inlawrev-29046	996	1	;	;	PUNCT
inlawrev-29046	996	2	indiana	indiana	PROPN
inlawrev-29046	996	3	dep’t	dep’t	PROPN
inlawrev-29046	996	4	of	of	ADP
inlawrev-29046	996	5	state	state	NOUN
inlawrev-29046	996	6	revenue	revenue	NOUN
inlawrev-29046	996	7	,	,	PUNCT
inlawrev-29046	996	8	sales	sale	NOUN
inlawrev-29046	996	9	tax	tax	NOUN
inlawrev-29046	996	10	division	division	NOUN
inlawrev-29046	996	11	v.	v.	PROPN
inlawrev-29046	996	12	rca	rca	PROPN
inlawrev-29046	996	13	corp	corp	PROPN
inlawrev-29046	996	14	.	.	PROPN
inlawrev-29046	996	15	,	,	PUNCT
inlawrev-29046	996	16	310	310	NUM
inlawrev-29046	996	17	n.e.2d	n.e.2d	NOUN
inlawrev-29046	996	18	96	96	NUM
inlawrev-29046	996	19	,	,	PUNCT
inlawrev-29046	996	20	97	97	NUM
inlawrev-29046	996	21	(	(	PUNCT
inlawrev-29046	996	22	ind	ind	NOUN
inlawrev-29046	996	23	.	.	PUNCT
inlawrev-29046	997	1	ct	ct	PROPN
inlawrev-29046	997	2	.	.	PUNCT
inlawrev-29046	998	1	app	app	PROPN
inlawrev-29046	998	2	.	.	PROPN
inlawrev-29046	998	3	1974	1974	NUM
inlawrev-29046	998	4	)	)	PUNCT
inlawrev-29046	999	1	(	(	PUNCT
inlawrev-29046	999	2	cases	case	NOUN
inlawrev-29046	999	3	all	all	PRON
inlawrev-29046	999	4	asserting	assert	VERB
inlawrev-29046	999	5	the	the	DET
inlawrev-29046	999	6	proposition	proposition	NOUN
inlawrev-29046	999	7	that	that	SCONJ
inlawrev-29046	999	8	tax	tax	NOUN
inlawrev-29046	999	9	exemptions	exemption	NOUN
inlawrev-29046	999	10	are	be	AUX
inlawrev-29046	999	11	strictly	strictly	ADV
inlawrev-29046	999	12	construed	construe	VERB
inlawrev-29046	999	13	favoring	favor	VERB
inlawrev-29046	999	14	taxation	taxation	NOUN
inlawrev-29046	999	15	)	)	PUNCT
inlawrev-29046	999	16	.	.	PUNCT
inlawrev-29046	1000	1	these	these	DET
inlawrev-29046	1000	2	cases	case	NOUN
inlawrev-29046	1000	3	and	and	CCONJ
inlawrev-29046	1000	4	the	the	DET
inlawrev-29046	1000	5	precedent	precedent	NOUN
inlawrev-29046	1000	6	they	they	PRON
inlawrev-29046	1000	7	represent	represent	VERB
inlawrev-29046	1000	8	appear	appear	VERB
inlawrev-29046	1000	9	to	to	PART
inlawrev-29046	1000	10	contradict	contradict	VERB
inlawrev-29046	1000	11	the	the	DET
inlawrev-29046	1000	12	tax	tax	NOUN
inlawrev-29046	1000	13	court	court	NOUN
inlawrev-29046	1000	14	’s	’s	PART
inlawrev-29046	1000	15	belief	belief	NOUN
inlawrev-29046	1000	16	that	that	SCONJ
inlawrev-29046	1000	17	its	its	PRON
inlawrev-29046	1000	18	judicially	judicially	ADV
inlawrev-29046	1000	19	created	create	VERB
inlawrev-29046	1000	20	net	net	ADJ
inlawrev-29046	1000	21	debt	debt	NOUN
inlawrev-29046	1000	22	principle	principle	NOUN
inlawrev-29046	1000	23	must	must	AUX
inlawrev-29046	1000	24	comport	comport	VERB
inlawrev-29046	1000	25	with	with	ADP
inlawrev-29046	1000	26	some	some	DET
inlawrev-29046	1000	27	overriding	override	VERB
inlawrev-29046	1000	28	principle	principle	NOUN
inlawrev-29046	1000	29	favoring	favor	VERB
inlawrev-29046	1000	30	sales	sale	NOUN
inlawrev-29046	1000	31	tax	tax	NOUN
inlawrev-29046	1000	32	refunds	refund	NOUN
inlawrev-29046	1000	33	,	,	PUNCT
inlawrev-29046	1000	34	but	but	CCONJ
inlawrev-29046	1000	35	such	such	DET
inlawrev-29046	1000	36	a	a	DET
inlawrev-29046	1000	37	principle	principle	NOUN
inlawrev-29046	1000	38	does	do	AUX
inlawrev-29046	1000	39	not	not	PART
inlawrev-29046	1000	40	exist	exist	VERB
inlawrev-29046	1000	41	under	under	ADP
inlawrev-29046	1000	42	indiana	indiana	PROPN
inlawrev-29046	1000	43	tax	tax	NOUN
inlawrev-29046	1000	44	law	law	NOUN
inlawrev-29046	1000	45	.	.	PUNCT
inlawrev-29046	1001	1	414	414	NUM
inlawrev-29046	1001	2	.	.	PUNCT
inlawrev-29046	1002	1	i	i	PRON
inlawrev-29046	1002	2	d.	d.	PROPN
inlawrev-29046	1002	3	415	415	NUM
inlawrev-29046	1002	4	.	.	PUNCT
inlawrev-29046	1003	1	i	i	PRON
inlawrev-29046	1003	2	d.	d.	PROPN
inlawrev-29046	1003	3	(	(	PUNCT
inlawrev-29046	1003	4	citing	cite	VERB
inlawrev-29046	1003	5	corbin	corbin	PROPN
inlawrev-29046	1003	6	et	et	PROPN
inlawrev-29046	1003	7	al	al	PROPN
inlawrev-29046	1003	8	.	.	PROPN
inlawrev-29046	1003	9	,	,	PUNCT
inlawrev-29046	1003	10	corbin	corbin	PROPN
inlawrev-29046	1003	11	on	on	ADP
inlawrev-29046	1003	12	contracts	contract	NOUN
inlawrev-29046	1003	13	§	§	PROPN
inlawrev-29046	1003	14	67.3	67.3	NUM
inlawrev-29046	1003	15	n.1	n.1	NOUN
inlawrev-29046	1003	16	(	(	PUNCT
inlawrev-29046	1003	17	13th	13th	NOUN
inlawrev-29046	1003	18	ed	ed	NOUN
inlawrev-29046	1003	19	.	.	PROPN
inlawrev-29046	1003	20	2023	2023	NUM
inlawrev-29046	1003	21	)	)	PUNCT
inlawrev-29046	1003	22	)	)	PUNCT
inlawrev-29046	1003	23	.	.	PUNCT
inlawrev-29046	1004	1	416	416	X
inlawrev-29046	1004	2	.	.	PUNCT
inlawrev-29046	1005	1	i	i	PRON
inlawrev-29046	1005	2	d.	d.	PROPN
inlawrev-29046	1005	3	417	417	NUM
inlawrev-29046	1005	4	.	.	PUNCT
inlawrev-29046	1006	1	i	i	PRON
inlawrev-29046	1006	2	d.	d.	PROPN
inlawrev-29046	1006	3	418	418	NUM
inlawrev-29046	1006	4	.	.	PUNCT
inlawrev-29046	1007	1	i	i	PRON
inlawrev-29046	1007	2	d.	d.	PROPN
inlawrev-29046	1007	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1007	4	287405831_inlr-58-4_text.indd	287405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1007	5	287	287	NUM
inlawrev-29046	1007	6	5/13/25	5/13/25	NUM
inlawrev-29046	1007	7	4:51	4:51	NUM
inlawrev-29046	1007	8	 	 	SPACE
inlawrev-29046	1007	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	1007	10	4:51	4:51	NUM
inlawrev-29046	1007	11	 	 	SPACE
inlawrev-29046	1007	12	pm	pm	NOUN
inlawrev-29046	1007	13	indiana	indiana	PROPN
inlawrev-29046	1007	14	law	law	PROPN
inlawrev-29046	1007	15	review	review	NOUN
inlawrev-29046	1008	1	[	[	X
inlawrev-29046	1008	2	vol	vol	NOUN
inlawrev-29046	1008	3	.	.	PUNCT
inlawrev-29046	1009	1	58:923	58:923	NUM
inlawrev-29046	1009	2	964	964	NUM
inlawrev-29046	1009	3	should	should	AUX
inlawrev-29046	1009	4	not	not	PART
inlawrev-29046	1009	5	be	be	AUX
inlawrev-29046	1009	6	factored	factor	VERB
inlawrev-29046	1009	7	into	into	ADP
inlawrev-29046	1009	8	the	the	DET
inlawrev-29046	1009	9	calculation	calculation	NOUN
inlawrev-29046	1009	10	of	of	ADP
inlawrev-29046	1009	11	a	a	DET
inlawrev-29046	1009	12	bad	bad	ADJ
inlawrev-29046	1009	13	-	-	PUNCT
inlawrev-29046	1009	14	debt	debt	NOUN
inlawrev-29046	1009	15	deduction	deduction	NOUN
inlawrev-29046	1009	16	write	write	NOUN
inlawrev-29046	1009	17	-	-	PUNCT
inlawrev-29046	1009	18	off.419	off.419	NOUN
inlawrev-29046	1009	19	to	to	PART
inlawrev-29046	1009	20	support	support	VERB
inlawrev-29046	1009	21	its	its	PRON
inlawrev-29046	1009	22	request	request	NOUN
inlawrev-29046	1009	23	that	that	SCONJ
inlawrev-29046	1009	24	the	the	DET
inlawrev-29046	1009	25	tax	tax	NOUN
inlawrev-29046	1009	26	court	court	NOUN
inlawrev-29046	1009	27	overrule	overrule	VERB
inlawrev-29046	1009	28	its	its	PRON
inlawrev-29046	1009	29	precedent	precedent	NOUN
inlawrev-29046	1009	30	in	in	ADP
inlawrev-29046	1009	31	sac	sac	NOUN
inlawrev-29046	1009	32	finance	finance	NOUN
inlawrev-29046	1009	33	,	,	PUNCT
inlawrev-29046	1009	34	the	the	DET
inlawrev-29046	1009	35	department	department	NOUN
inlawrev-29046	1009	36	asserted	assert	VERB
inlawrev-29046	1009	37	that	that	SCONJ
inlawrev-29046	1009	38	irc	irc	NOUN
inlawrev-29046	1009	39	section	section	NOUN
inlawrev-29046	1009	40	166(e	166(e	NUM
inlawrev-29046	1009	41	)	)	PUNCT
inlawrev-29046	1009	42	and	and	CCONJ
inlawrev-29046	1009	43	irc	irc	VERB
inlawrev-29046	1009	44	section	section	NOUN
inlawrev-29046	1009	45	165(g)(2)(c	165(g)(2)(c	NUM
inlawrev-29046	1009	46	)	)	PUNCT
inlawrev-29046	1009	47	mandated	mandate	VERB
inlawrev-29046	1009	48	that	that	SCONJ
inlawrev-29046	1009	49	the	the	DET
inlawrev-29046	1009	50	market	market	NOUN
inlawrev-29046	1009	51	discount	discount	NOUN
inlawrev-29046	1009	52	rules	rule	NOUN
inlawrev-29046	1009	53	do	do	AUX
inlawrev-29046	1009	54	not	not	PART
inlawrev-29046	1009	55	apply	apply	VERB
inlawrev-29046	1009	56	to	to	ADP
inlawrev-29046	1009	57	securities.420	securities.420	ADJ
inlawrev-29046	1009	58	section	section	NOUN
inlawrev-29046	1009	59	166(e	166(e	NUM
inlawrev-29046	1009	60	)	)	PUNCT
inlawrev-29046	1009	61	stated	state	VERB
inlawrev-29046	1009	62	that	that	SCONJ
inlawrev-29046	1009	63	it	it	PRON
inlawrev-29046	1009	64	did	do	AUX
inlawrev-29046	1009	65	not	not	PART
inlawrev-29046	1009	66	apply	apply	VERB
inlawrev-29046	1009	67	to	to	ADP
inlawrev-29046	1009	68	a	a	DET
inlawrev-29046	1009	69	debt	debt	NOUN
inlawrev-29046	1009	70	,	,	PUNCT
inlawrev-29046	1009	71	which	which	PRON
inlawrev-29046	1009	72	was	be	AUX
inlawrev-29046	1009	73	evidenced	evidence	VERB
inlawrev-29046	1009	74	by	by	ADP
inlawrev-29046	1009	75	a	a	DET
inlawrev-29046	1009	76	security	security	NOUN
inlawrev-29046	1009	77	as	as	SCONJ
inlawrev-29046	1009	78	defined	define	VERB
inlawrev-29046	1009	79	in	in	ADP
inlawrev-29046	1009	80	irc	irc	PROPN
inlawrev-29046	1009	81	section	section	NOUN
inlawrev-29046	1009	82	165(g)(2)(c).421	165(g)(2)(c).421	NUM
inlawrev-29046	1009	83	section	section	NOUN
inlawrev-29046	1009	84	165(g)(2)(c	165(g)(2)(c	NUM
inlawrev-29046	1009	85	)	)	PUNCT
inlawrev-29046	1009	86	defined	define	VERB
inlawrev-29046	1009	87	a	a	DET
inlawrev-29046	1009	88	“	"	PUNCT
inlawrev-29046	1009	89	security	security	NOUN
inlawrev-29046	1009	90	”	"	PUNCT
inlawrev-29046	1009	91	as	as	ADP
inlawrev-29046	1009	92	“	"	PUNCT
inlawrev-29046	1009	93	a	a	DET
inlawrev-29046	1009	94	bond	bond	NOUN
inlawrev-29046	1009	95	,	,	PUNCT
inlawrev-29046	1009	96	debenture	debenture	NOUN
inlawrev-29046	1009	97	,	,	PUNCT
inlawrev-29046	1009	98	note	note	NOUN
inlawrev-29046	1009	99	,	,	PUNCT
inlawrev-29046	1009	100	or	or	CCONJ
inlawrev-29046	1009	101	certificate	certificate	NOUN
inlawrev-29046	1009	102	,	,	PUNCT
inlawrev-29046	1009	103	or	or	CCONJ
inlawrev-29046	1009	104	other	other	ADJ
inlawrev-29046	1009	105	evidence	evidence	NOUN
inlawrev-29046	1009	106	of	of	ADP
inlawrev-29046	1009	107	indebtedness	indebtedness	NOUN
inlawrev-29046	1009	108	,	,	PUNCT
inlawrev-29046	1009	109	issued	issue	VERB
inlawrev-29046	1009	110	by	by	ADP
inlawrev-29046	1009	111	a	a	DET
inlawrev-29046	1009	112	corporation	corporation	NOUN
inlawrev-29046	1009	113	or	or	CCONJ
inlawrev-29046	1009	114	by	by	ADP
inlawrev-29046	1009	115	a	a	DET
inlawrev-29046	1009	116	government	government	NOUN
inlawrev-29046	1009	117	or	or	CCONJ
inlawrev-29046	1009	118	political	political	ADJ
inlawrev-29046	1009	119	subdivision	subdivision	NOUN
inlawrev-29046	1009	120	thereof	thereof	ADV
inlawrev-29046	1009	121	,	,	PUNCT
inlawrev-29046	1009	122	with	with	ADP
inlawrev-29046	1009	123	interest	interest	NOUN
inlawrev-29046	1009	124	coupons	coupon	NOUN
inlawrev-29046	1009	125	or	or	CCONJ
inlawrev-29046	1009	126	in	in	ADP
inlawrev-29046	1009	127	registered	register	VERB
inlawrev-29046	1009	128	form	form	NOUN
inlawrev-29046	1009	129	.	.	PUNCT
inlawrev-29046	1009	130	”422	”422	PUNCT
inlawrev-29046	1010	1	because	because	SCONJ
inlawrev-29046	1010	2	indiana	indiana	PROPN
inlawrev-29046	1010	3	finance	finance	PROPN
inlawrev-29046	1010	4	’s	’s	PART
inlawrev-29046	1010	5	installment	installment	NOUN
inlawrev-29046	1010	6	sales	sale	NOUN
inlawrev-29046	1010	7	contracts	contract	NOUN
inlawrev-29046	1010	8	constituted	constitute	VERB
inlawrev-29046	1010	9	excluded	exclude	VERB
inlawrev-29046	1010	10	securities	security	NOUN
inlawrev-29046	1010	11	,	,	PUNCT
inlawrev-29046	1010	12	the	the	DET
inlawrev-29046	1010	13	department	department	NOUN
inlawrev-29046	1010	14	asserted	assert	VERB
inlawrev-29046	1010	15	that	that	SCONJ
inlawrev-29046	1010	16	the	the	DET
inlawrev-29046	1010	17	contracts	contract	NOUN
inlawrev-29046	1010	18	could	could	AUX
inlawrev-29046	1010	19	not	not	PART
inlawrev-29046	1010	20	be	be	AUX
inlawrev-29046	1010	21	deducted	deduct	VERB
inlawrev-29046	1010	22	under	under	ADP
inlawrev-29046	1010	23	irc	irc	PROPN
inlawrev-29046	1010	24	section	section	NOUN
inlawrev-29046	1010	25	166	166	NUM
inlawrev-29046	1010	26	and	and	CCONJ
inlawrev-29046	1010	27	,	,	PUNCT
inlawrev-29046	1010	28	therefore	therefore	ADV
inlawrev-29046	1010	29	,	,	PUNCT
inlawrev-29046	1010	30	must	must	AUX
inlawrev-29046	1010	31	be	be	AUX
inlawrev-29046	1010	32	excluded	exclude	VERB
inlawrev-29046	1010	33	from	from	ADP
inlawrev-29046	1010	34	the	the	DET
inlawrev-29046	1010	35	bad	bad	ADJ
inlawrev-29046	1010	36	-	-	PUNCT
inlawrev-29046	1010	37	debt	debt	NOUN
inlawrev-29046	1010	38	deduction	deduction	NOUN
inlawrev-29046	1010	39	’s	’s	PART
inlawrev-29046	1010	40	calculation.423	calculation.423	NOUN
inlawrev-29046	1010	41	the	the	DET
inlawrev-29046	1010	42	tax	tax	NOUN
inlawrev-29046	1010	43	court	court	NOUN
inlawrev-29046	1010	44	rejected	reject	VERB
inlawrev-29046	1010	45	the	the	DET
inlawrev-29046	1010	46	argument	argument	NOUN
inlawrev-29046	1010	47	,	,	PUNCT
inlawrev-29046	1010	48	labeling	label	VERB
inlawrev-29046	1010	49	the	the	DET
inlawrev-29046	1010	50	department	department	NOUN
inlawrev-29046	1010	51	’s	’s	PART
inlawrev-29046	1010	52	legal	legal	ADJ
inlawrev-29046	1010	53	interpretation	interpretation	NOUN
inlawrev-29046	1010	54	of	of	ADP
inlawrev-29046	1010	55	the	the	DET
inlawrev-29046	1010	56	relevant	relevant	ADJ
inlawrev-29046	1010	57	federal	federal	ADJ
inlawrev-29046	1010	58	tax	tax	NOUN
inlawrev-29046	1010	59	statutes	statute	NOUN
inlawrev-29046	1010	60	as	as	ADP
inlawrev-29046	1010	61	merely	merely	ADV
inlawrev-29046	1010	62	a	a	DET
inlawrev-29046	1010	63	“	"	PUNCT
inlawrev-29046	1010	64	conclusory	conclusory	ADJ
inlawrev-29046	1010	65	argument	argument	NOUN
inlawrev-29046	1010	66	”	"	PUNCT
inlawrev-29046	1010	67	unsupported	unsupported	ADJ
inlawrev-29046	1010	68	by	by	ADP
inlawrev-29046	1010	69	any	any	DET
inlawrev-29046	1010	70	properly	properly	ADV
inlawrev-29046	1010	71	designated	designate	VERB
inlawrev-29046	1010	72	evidence	evidence	NOUN
inlawrev-29046	1010	73	demonstrating	demonstrate	VERB
inlawrev-29046	1010	74	that	that	SCONJ
inlawrev-29046	1010	75	the	the	DET
inlawrev-29046	1010	76	contracts	contract	NOUN
inlawrev-29046	1010	77	were	be	AUX
inlawrev-29046	1010	78	in	in	ADP
inlawrev-29046	1010	79	registered	register	VERB
inlawrev-29046	1010	80	form.424	form.424	VERB
inlawrev-29046	1010	81	the	the	DET
inlawrev-29046	1010	82	tax	tax	NOUN
inlawrev-29046	1010	83	court	court	NOUN
inlawrev-29046	1010	84	also	also	ADV
inlawrev-29046	1010	85	said	say	VERB
inlawrev-29046	1010	86	that	that	SCONJ
inlawrev-29046	1010	87	the	the	DET
inlawrev-29046	1010	88	issuer	issuer	NOUN
inlawrev-29046	1010	89	of	of	ADP
inlawrev-29046	1010	90	a	a	DET
inlawrev-29046	1010	91	bond	bond	NOUN
inlawrev-29046	1010	92	or	or	CCONJ
inlawrev-29046	1010	93	other	other	ADJ
inlawrev-29046	1010	94	proof	proof	NOUN
inlawrev-29046	1010	95	of	of	ADP
inlawrev-29046	1010	96	indebtedness	indebtedness	NOUN
inlawrev-29046	1010	97	is	be	AUX
inlawrev-29046	1010	98	commonly	commonly	ADV
inlawrev-29046	1010	99	understood	understand	VERB
inlawrev-29046	1010	100	as	as	ADP
inlawrev-29046	1010	101	the	the	DET
inlawrev-29046	1010	102	borrower	borrower	NOUN
inlawrev-29046	1010	103	,	,	PUNCT
inlawrev-29046	1010	104	not	not	PART
inlawrev-29046	1010	105	the	the	DET
inlawrev-29046	1010	106	lender.425	lender.425	NOUN
inlawrev-29046	1010	107	the	the	DET
inlawrev-29046	1010	108	undisputed	undisputed	ADJ
inlawrev-29046	1010	109	designated	designate	VERB
inlawrev-29046	1010	110	facts	fact	NOUN
inlawrev-29046	1010	111	demonstrated	demonstrate	VERB
inlawrev-29046	1010	112	that	that	SCONJ
inlawrev-29046	1010	113	oak	oak	NOUN
inlawrev-29046	1010	114	motors	motors	PROPN
inlawrev-29046	1010	115	was	be	AUX
inlawrev-29046	1010	116	a	a	DET
inlawrev-29046	1010	117	lender	lender	NOUN
inlawrev-29046	1010	118	because	because	SCONJ
inlawrev-29046	1010	119	it	it	PRON
inlawrev-29046	1010	120	financed	finance	VERB
inlawrev-29046	1010	121	all	all	PRON
inlawrev-29046	1010	122	or	or	CCONJ
inlawrev-29046	1010	123	a	a	DET
inlawrev-29046	1010	124	part	part	NOUN
inlawrev-29046	1010	125	of	of	ADP
inlawrev-29046	1010	126	a	a	DET
inlawrev-29046	1010	127	vehicle	vehicle	NOUN
inlawrev-29046	1010	128	’s	’s	PART
inlawrev-29046	1010	129	cost	cost	NOUN
inlawrev-29046	1010	130	,	,	PUNCT
inlawrev-29046	1010	131	including	include	VERB
inlawrev-29046	1010	132	the	the	DET
inlawrev-29046	1010	133	sales	sale	NOUN
inlawrev-29046	1010	134	tax	tax	NOUN
inlawrev-29046	1010	135	on	on	ADP
inlawrev-29046	1010	136	its	its	PRON
inlawrev-29046	1010	137	purchase	purchase	NOUN
inlawrev-29046	1010	138	price.426	price.426	NOUN
inlawrev-29046	1010	139	accordingly	accordingly	ADV
inlawrev-29046	1010	140	,	,	PUNCT
inlawrev-29046	1010	141	the	the	DET
inlawrev-29046	1010	142	tax	tax	NOUN
inlawrev-29046	1010	143	court	court	NOUN
inlawrev-29046	1010	144	concluded	conclude	VERB
inlawrev-29046	1010	145	that	that	SCONJ
inlawrev-29046	1010	146	the	the	DET
inlawrev-29046	1010	147	installment	installment	NOUN
inlawrev-29046	1010	148	sales	sale	NOUN
inlawrev-29046	1010	149	contracts	contract	NOUN
inlawrev-29046	1010	150	were	be	AUX
inlawrev-29046	1010	151	not	not	PART
inlawrev-29046	1010	152	securities.427	securities.427	NUM
inlawrev-29046	1010	153	lastly	lastly	ADV
inlawrev-29046	1010	154	,	,	PUNCT
inlawrev-29046	1010	155	the	the	DET
inlawrev-29046	1010	156	department	department	NOUN
inlawrev-29046	1010	157	argued	argue	VERB
inlawrev-29046	1010	158	that	that	SCONJ
inlawrev-29046	1010	159	the	the	DET
inlawrev-29046	1010	160	tax	tax	NOUN
inlawrev-29046	1010	161	court	court	NOUN
inlawrev-29046	1010	162	wrongly	wrongly	ADV
inlawrev-29046	1010	163	decided	decide	VERB
inlawrev-29046	1010	164	sac	sac	NOUN
inlawrev-29046	1010	165	finance	finance	NOUN
inlawrev-29046	1010	166	,	,	PUNCT
inlawrev-29046	1010	167	inc	inc	PROPN
inlawrev-29046	1010	168	.	.	PROPN
inlawrev-29046	1011	1	because	because	SCONJ
inlawrev-29046	1011	2	the	the	DET
inlawrev-29046	1011	3	inclusion	inclusion	NOUN
inlawrev-29046	1011	4	of	of	ADP
inlawrev-29046	1011	5	market	market	NOUN
inlawrev-29046	1011	6	discount	discount	NOUN
inlawrev-29046	1011	7	income	income	NOUN
inlawrev-29046	1011	8	in	in	ADP
inlawrev-29046	1011	9	indiana	indiana	PROPN
inlawrev-29046	1011	10	’s	’s	PART
inlawrev-29046	1011	11	baddebt	baddebt	PROPN
inlawrev-29046	1011	12	calculation	calculation	NOUN
inlawrev-29046	1011	13	permitted	permit	VERB
inlawrev-29046	1011	14	taxpayers	taxpayer	NOUN
inlawrev-29046	1011	15	to	to	PART
inlawrev-29046	1011	16	claim	claim	VERB
inlawrev-29046	1011	17	a	a	DET
inlawrev-29046	1011	18	deduction	deduction	NOUN
inlawrev-29046	1011	19	amount	amount	NOUN
inlawrev-29046	1011	20	greater	great	ADJ
inlawrev-29046	1011	21	than	than	ADP
inlawrev-29046	1011	22	their	their	PRON
inlawrev-29046	1011	23	uncollectible	uncollectible	ADJ
inlawrev-29046	1011	24	debt	debt	NOUN
inlawrev-29046	1011	25	,	,	PUNCT
inlawrev-29046	1011	26	thereby	thereby	ADV
inlawrev-29046	1011	27	conflicting	conflict	VERB
inlawrev-29046	1011	28	with	with	ADP
inlawrev-29046	1011	29	subsection	subsection	NOUN
inlawrev-29046	1011	30	(	(	PUNCT
inlawrev-29046	1011	31	d	d	NOUN
inlawrev-29046	1011	32	)	)	PUNCT
inlawrev-29046	1011	33	of	of	ADP
inlawrev-29046	1011	34	indiana	indiana	PROPN
inlawrev-29046	1011	35	’s	’s	PROPN
inlawrev-29046	1011	36	baddebt	baddebt	PROPN
inlawrev-29046	1011	37	deduction	deduction	PROPN
inlawrev-29046	1011	38	statute	statute	NOUN
inlawrev-29046	1011	39	,	,	PUNCT
inlawrev-29046	1011	40	which	which	PRON
inlawrev-29046	1011	41	excluded	exclude	VERB
inlawrev-29046	1011	42	repossessed	repossess	VERB
inlawrev-29046	1011	43	property	property	NOUN
inlawrev-29046	1011	44	,	,	PUNCT
inlawrev-29046	1011	45	and	and	CCONJ
inlawrev-29046	1011	46	distorting	distort	VERB
inlawrev-29046	1011	47	the	the	DET
inlawrev-29046	1011	48	meaning	meaning	NOUN
inlawrev-29046	1011	49	of	of	ADP
inlawrev-29046	1011	50	a	a	DET
inlawrev-29046	1011	51	tax	tax	NOUN
inlawrev-29046	1011	52	write	write	NOUN
inlawrev-29046	1011	53	-	-	PUNCT
inlawrev-29046	1011	54	off.428	off.428	NOUN
inlawrev-29046	1011	55	the	the	DET
inlawrev-29046	1011	56	tax	tax	NOUN
inlawrev-29046	1011	57	court	court	NOUN
inlawrev-29046	1011	58	rejected	reject	VERB
inlawrev-29046	1011	59	this	this	DET
inlawrev-29046	1011	60	argument	argument	NOUN
inlawrev-29046	1011	61	because	because	SCONJ
inlawrev-29046	1011	62	the	the	DET
inlawrev-29046	1011	63	department	department	NOUN
inlawrev-29046	1011	64	failed	fail	VERB
inlawrev-29046	1011	65	to	to	PART
inlawrev-29046	1011	66	present	present	VERB
inlawrev-29046	1011	67	any	any	DET
inlawrev-29046	1011	68	evidence	evidence	NOUN
inlawrev-29046	1011	69	,	,	PUNCT
inlawrev-29046	1011	70	precedent	precedent	NOUN
inlawrev-29046	1011	71	,	,	PUNCT
inlawrev-29046	1011	72	or	or	CCONJ
inlawrev-29046	1011	73	persuasive	persuasive	ADJ
inlawrev-29046	1011	74	authority	authority	NOUN
inlawrev-29046	1011	75	to	to	PART
inlawrev-29046	1011	76	support	support	VERB
inlawrev-29046	1011	77	its	its	PRON
inlawrev-29046	1011	78	claim	claim	NOUN
inlawrev-29046	1011	79	that	that	SCONJ
inlawrev-29046	1011	80	indiana	indiana	PROPN
inlawrev-29046	1011	81	finance	finance	PROPN
inlawrev-29046	1011	82	sought	seek	VERB
inlawrev-29046	1011	83	a	a	DET
inlawrev-29046	1011	84	deduction	deduction	NOUN
inlawrev-29046	1011	85	for	for	ADP
inlawrev-29046	1011	86	an	an	DET
inlawrev-29046	1011	87	amount	amount	NOUN
inlawrev-29046	1011	88	greater	great	ADJ
inlawrev-29046	1011	89	than	than	ADP
inlawrev-29046	1011	90	their	their	PRON
inlawrev-29046	1011	91	uncollectible	uncollectible	ADJ
inlawrev-29046	1011	92	debt.429	debt.429	NOUN
inlawrev-29046	1011	93	the	the	DET
inlawrev-29046	1011	94	tax	tax	NOUN
inlawrev-29046	1011	95	court	court	NOUN
inlawrev-29046	1011	96	also	also	ADV
inlawrev-29046	1011	97	noted	note	VERB
inlawrev-29046	1011	98	that	that	SCONJ
inlawrev-29046	1011	99	the	the	DET
inlawrev-29046	1011	100	department	department	NOUN
inlawrev-29046	1011	101	’s	’s	PART
inlawrev-29046	1011	102	argument	argument	NOUN
inlawrev-29046	1011	103	invited	invite	VERB
inlawrev-29046	1011	104	it	it	PRON
inlawrev-29046	1011	105	to	to	PART
inlawrev-29046	1011	106	ascertain	ascertain	VERB
inlawrev-29046	1011	107	the	the	DET
inlawrev-29046	1011	108	validity	validity	NOUN
inlawrev-29046	1011	109	of	of	ADP
inlawrev-29046	1011	110	indiana	indiana	PROPN
inlawrev-29046	1011	111	finance	finance	PROPN
inlawrev-29046	1011	112	’s	’s	PART
inlawrev-29046	1011	113	federal	federal	PROPN
inlawrev-29046	1011	114	baddebt	baddebt	NOUN
inlawrev-29046	1011	115	calculations	calculation	NOUN
inlawrev-29046	1011	116	and	and	CCONJ
inlawrev-29046	1011	117	corresponding	corresponding	ADJ
inlawrev-29046	1011	118	deductions.430	deductions.430	VERB
inlawrev-29046	1011	119	the	the	DET
inlawrev-29046	1011	120	tax	tax	NOUN
inlawrev-29046	1011	121	court	court	NOUN
inlawrev-29046	1011	122	said	say	VERB
inlawrev-29046	1011	123	that	that	SCONJ
inlawrev-29046	1011	124	its	its	PRON
inlawrev-29046	1011	125	precedent	precedent	NOUN
inlawrev-29046	1011	126	mandated	mandate	VERB
inlawrev-29046	1011	127	that	that	SCONJ
inlawrev-29046	1011	128	the	the	DET
inlawrev-29046	1011	129	indiana	indiana	PROPN
inlawrev-29046	1011	130	bad	bad	ADJ
inlawrev-29046	1011	131	-	-	PUNCT
inlawrev-29046	1011	132	debt	debt	NOUN
inlawrev-29046	1011	133	deduction	deduction	NOUN
inlawrev-29046	1011	134	statute	statute	NOUN
inlawrev-29046	1011	135	required	require	VERB
inlawrev-29046	1011	136	that	that	SCONJ
inlawrev-29046	1011	137	the	the	DET
inlawrev-29046	1011	138	taxpayer	taxpayer	NOUN
inlawrev-29046	1011	139	had	have	AUX
inlawrev-29046	1011	140	deducted	deduct	VERB
inlawrev-29046	1011	141	the	the	DET
inlawrev-29046	1011	142	bad	bad	ADJ
inlawrev-29046	1011	143	debt	debt	NOUN
inlawrev-29046	1011	144	only	only	ADV
inlawrev-29046	1011	145	for	for	ADP
inlawrev-29046	1011	146	federal	federal	ADJ
inlawrev-29046	1011	147	income	income	NOUN
inlawrev-29046	1011	148	tax	tax	NOUN
inlawrev-29046	1011	149	purposes	purpose	NOUN
inlawrev-29046	1011	150	,	,	PUNCT
inlawrev-29046	1011	151	not	not	PART
inlawrev-29046	1011	152	—	—	PUNCT
inlawrev-29046	1011	153	—	—	PUNCT
inlawrev-29046	1011	154	—	—	PUNCT
inlawrev-29046	1011	155	—	—	PUNCT
inlawrev-29046	1011	156	—	—	PUNCT
inlawrev-29046	1011	157	—	—	PUNCT
inlawrev-29046	1011	158	—	—	PUNCT
inlawrev-29046	1011	159	—	—	PUNCT
inlawrev-29046	1011	160	—	—	PUNCT
inlawrev-29046	1011	161	—	—	PUNCT
inlawrev-29046	1011	162	—	—	PUNCT
inlawrev-29046	1011	163	—	—	PUNCT
inlawrev-29046	1011	164	—	—	PUNCT
inlawrev-29046	1011	165	—	—	PUNCT
inlawrev-29046	1011	166	—	—	PUNCT
inlawrev-29046	1011	167	—	—	PUNCT
inlawrev-29046	1011	168	—	—	PUNCT
inlawrev-29046	1011	169	—	—	PUNCT
inlawrev-29046	1011	170	—	—	PUNCT
inlawrev-29046	1011	171	—	—	PUNCT
inlawrev-29046	1011	172	—	—	PUNCT
inlawrev-29046	1011	173	—	—	PUNCT
inlawrev-29046	1011	174	—	—	PUNCT
inlawrev-29046	1011	175	—	—	PUNCT
inlawrev-29046	1011	176	—	—	PUNCT
inlawrev-29046	1011	177	—	—	PUNCT
inlawrev-29046	1011	178	—	—	PUNCT
inlawrev-29046	1011	179	—	—	PUNCT
inlawrev-29046	1011	180	—	—	PUNCT
inlawrev-29046	1011	181	419	419	NUM
inlawrev-29046	1011	182	.	.	PUNCT
inlawrev-29046	1012	1	i	i	PRON
inlawrev-29046	1012	2	d.	d.	PROPN
inlawrev-29046	1012	3	420	420	NUM
inlawrev-29046	1012	4	.	.	PUNCT
inlawrev-29046	1013	1	i	i	PRON
inlawrev-29046	1013	2	d.	d.	PROPN
inlawrev-29046	1013	3	421	421	NUM
inlawrev-29046	1013	4	.	.	PUNCT
inlawrev-29046	1014	1	i	i	PRON
inlawrev-29046	1014	2	d.	d.	PROPN
inlawrev-29046	1014	3	422	422	NUM
inlawrev-29046	1014	4	.	.	PUNCT
inlawrev-29046	1015	1	i	i	PRON
inlawrev-29046	1015	2	d.	d.	PROPN
inlawrev-29046	1015	3	423	423	NUM
inlawrev-29046	1015	4	.	.	PUNCT
inlawrev-29046	1016	1	i	i	PRON
inlawrev-29046	1016	2	d.	d.	PROPN
inlawrev-29046	1016	3	at	at	ADP
inlawrev-29046	1016	4	283–84	283–84	NOUN
inlawrev-29046	1016	5	.	.	PUNCT
inlawrev-29046	1017	1	424	424	NUM
inlawrev-29046	1017	2	.	.	PUNCT
inlawrev-29046	1018	1	i	i	PRON
inlawrev-29046	1018	2	d.	d.	PROPN
inlawrev-29046	1018	3	at	at	ADP
inlawrev-29046	1018	4	284	284	NUM
inlawrev-29046	1018	5	.	.	PUNCT
inlawrev-29046	1019	1	425	425	NUM
inlawrev-29046	1019	2	.	.	PUNCT
inlawrev-29046	1020	1	i	i	PRON
inlawrev-29046	1020	2	d.	d.	PROPN
inlawrev-29046	1020	3	(	(	PUNCT
inlawrev-29046	1020	4	citing	cite	VERB
inlawrev-29046	1020	5	treas	treas	PROPN
inlawrev-29046	1020	6	.	.	PUNCT
inlawrev-29046	1021	1	reg	reg	PROPN
inlawrev-29046	1021	2	.	.	PUNCT
inlawrev-29046	1022	1	§	§	PROPN
inlawrev-29046	1022	2	1.165	1.165	NUM
inlawrev-29046	1022	3	-	-	SYM
inlawrev-29046	1022	4	5(j	5(j	NUM
inlawrev-29046	1022	5	)	)	PUNCT
inlawrev-29046	1022	6	,	,	PUNCT
inlawrev-29046	1022	7	ex	ex	NOUN
inlawrev-29046	1022	8	.	.	NOUN
inlawrev-29046	1022	9	3	3	NUM
inlawrev-29046	1022	10	;	;	PUNCT
inlawrev-29046	1022	11	treas	trea	NOUN
inlawrev-29046	1022	12	.	.	PUNCT
inlawrev-29046	1023	1	reg	reg	PROPN
inlawrev-29046	1023	2	.	.	PUNCT
inlawrev-29046	1024	1	§	§	PROPN
inlawrev-29046	1024	2	1.446	1.446	NUM
inlawrev-29046	1024	3	-	-	SYM
inlawrev-29046	1024	4	5	5	NUM
inlawrev-29046	1024	5	)	)	PUNCT
inlawrev-29046	1024	6	.	.	PUNCT
inlawrev-29046	1025	1	426	426	NUM
inlawrev-29046	1025	2	.	.	PUNCT
inlawrev-29046	1026	1	i	i	PRON
inlawrev-29046	1026	2	d.	d.	PROPN
inlawrev-29046	1026	3	427	427	NUM
inlawrev-29046	1026	4	.	.	PUNCT
inlawrev-29046	1027	1	i	i	PRON
inlawrev-29046	1027	2	d.	d.	PROPN
inlawrev-29046	1027	3	428	428	NUM
inlawrev-29046	1027	4	.	.	PUNCT
inlawrev-29046	1028	1	i	i	PRON
inlawrev-29046	1028	2	d.	d.	PROPN
inlawrev-29046	1028	3	at	at	ADP
inlawrev-29046	1028	4	284–85	284–85	PROPN
inlawrev-29046	1028	5	.	.	PUNCT
inlawrev-29046	1029	1	429	429	NUM
inlawrev-29046	1029	2	.	.	PUNCT
inlawrev-29046	1030	1	i	i	PRON
inlawrev-29046	1030	2	d.	d.	PROPN
inlawrev-29046	1030	3	at	at	ADP
inlawrev-29046	1030	4	285	285	NUM
inlawrev-29046	1030	5	.	.	PUNCT
inlawrev-29046	1030	6	430	430	NUM
inlawrev-29046	1030	7	.	.	PUNCT
inlawrev-29046	1031	1	i	i	PRON
inlawrev-29046	1031	2	d.	d.	PROPN
inlawrev-29046	1031	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1031	4	288405831_inlr-58-4_text.indd	288405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1031	5	288	288	NUM
inlawrev-29046	1031	6	5/13/25	5/13/25	NUM
inlawrev-29046	1031	7	4:51	4:51	NUM
inlawrev-29046	1031	8	 	 	SPACE
inlawrev-29046	1031	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	1031	10	4:51	4:51	NUM
inlawrev-29046	1031	11	 	 	SPACE
inlawrev-29046	1031	12	pm	pm	NOUN
inlawrev-29046	1031	13	2025	2025	NUM
inlawrev-29046	1031	14	]	]	PUNCT
inlawrev-29046	1031	15	tax	tax	NOUN
inlawrev-29046	1031	16	law	law	NOUN
inlawrev-29046	1031	17	965	965	NUM
inlawrev-29046	1031	18	that	that	PRON
inlawrev-29046	1031	19	the	the	DET
inlawrev-29046	1031	20	taxpayer	taxpayer	NOUN
inlawrev-29046	1031	21	had	have	AUX
inlawrev-29046	1031	22	demonstrated	demonstrate	VERB
inlawrev-29046	1031	23	the	the	DET
inlawrev-29046	1031	24	validity	validity	NOUN
inlawrev-29046	1031	25	of	of	ADP
inlawrev-29046	1031	26	the	the	DET
inlawrev-29046	1031	27	federal	federal	ADJ
inlawrev-29046	1031	28	income	income	NOUN
inlawrev-29046	1031	29	tax	tax	NOUN
inlawrev-29046	1031	30	deduction.431	deduction.431	NOUN
inlawrev-29046	1031	31	therefore	therefore	ADV
inlawrev-29046	1031	32	,	,	PUNCT
inlawrev-29046	1031	33	the	the	DET
inlawrev-29046	1031	34	court	court	NOUN
inlawrev-29046	1031	35	rejected	reject	VERB
inlawrev-29046	1031	36	the	the	DET
inlawrev-29046	1031	37	department	department	NOUN
inlawrev-29046	1031	38	’s	’s	PART
inlawrev-29046	1031	39	argument	argument	NOUN
inlawrev-29046	1031	40	because	because	SCONJ
inlawrev-29046	1031	41	it	it	PRON
inlawrev-29046	1031	42	invited	invite	VERB
inlawrev-29046	1031	43	the	the	DET
inlawrev-29046	1031	44	court	court	NOUN
inlawrev-29046	1031	45	to	to	PART
inlawrev-29046	1031	46	scrutinize	scrutinize	VERB
inlawrev-29046	1031	47	the	the	DET
inlawrev-29046	1031	48	validity	validity	NOUN
inlawrev-29046	1031	49	of	of	ADP
inlawrev-29046	1031	50	indiana	indiana	PROPN
inlawrev-29046	1031	51	finance	finance	PROPN
inlawrev-29046	1031	52	’s	’s	PART
inlawrev-29046	1031	53	federal	federal	ADJ
inlawrev-29046	1031	54	income	income	NOUN
inlawrev-29046	1031	55	tax	tax	NOUN
inlawrev-29046	1031	56	calculations	calculation	NOUN
inlawrev-29046	1031	57	and	and	CCONJ
inlawrev-29046	1031	58	deductions	deduction	NOUN
inlawrev-29046	1031	59	,	,	PUNCT
inlawrev-29046	1031	60	an	an	DET
inlawrev-29046	1031	61	invitation	invitation	NOUN
inlawrev-29046	1031	62	the	the	DET
inlawrev-29046	1031	63	court	court	NOUN
inlawrev-29046	1031	64	had	have	AUX
inlawrev-29046	1031	65	rejected	reject	VERB
inlawrev-29046	1031	66	in	in	ADP
inlawrev-29046	1031	67	the	the	DET
inlawrev-29046	1031	68	past.432	past.432	NOUN
inlawrev-29046	1031	69	accordingly	accordingly	ADV
inlawrev-29046	1031	70	,	,	PUNCT
inlawrev-29046	1031	71	the	the	DET
inlawrev-29046	1031	72	tax	tax	NOUN
inlawrev-29046	1031	73	court	court	NOUN
inlawrev-29046	1031	74	granted	grant	VERB
inlawrev-29046	1031	75	indiana	indiana	PROPN
inlawrev-29046	1031	76	finance	finance	PROPN
inlawrev-29046	1031	77	’s	’s	PART
inlawrev-29046	1031	78	summaryjudgment	summaryjudgment	PROPN
inlawrev-29046	1031	79	motion	motion	NOUN
inlawrev-29046	1031	80	,	,	PUNCT
inlawrev-29046	1031	81	denied	deny	VERB
inlawrev-29046	1031	82	the	the	DET
inlawrev-29046	1031	83	department	department	NOUN
inlawrev-29046	1031	84	’s	’s	PART
inlawrev-29046	1031	85	motion	motion	NOUN
inlawrev-29046	1031	86	,	,	PUNCT
inlawrev-29046	1031	87	and	and	CCONJ
inlawrev-29046	1031	88	remanded	remand	VERB
inlawrev-29046	1031	89	the	the	DET
inlawrev-29046	1031	90	case	case	NOUN
inlawrev-29046	1031	91	to	to	ADP
inlawrev-29046	1031	92	the	the	DET
inlawrev-29046	1031	93	department	department	NOUN
inlawrev-29046	1031	94	to	to	PART
inlawrev-29046	1031	95	effect	effect	VERB
inlawrev-29046	1031	96	corrective	corrective	ADJ
inlawrev-29046	1031	97	actions	action	NOUN
inlawrev-29046	1031	98	consistent	consistent	ADJ
inlawrev-29046	1031	99	with	with	ADP
inlawrev-29046	1031	100	the	the	DET
inlawrev-29046	1031	101	court	court	NOUN
inlawrev-29046	1031	102	’s	’s	PART
inlawrev-29046	1031	103	decision.433	decision.433	PROPN
inlawrev-29046	1031	104	d.	d.	PROPN
inlawrev-29046	1031	105	excise	excise	PROPN
inlawrev-29046	1031	106	tax	tax	NOUN
inlawrev-29046	1031	107	1	1	X
inlawrev-29046	1031	108	.	.	PUNCT
inlawrev-29046	1031	109	b.l	b.l	PROPN
inlawrev-29046	1031	110	.	.	PROPN
inlawrev-29046	1031	111	reever	reever	PROPN
inlawrev-29046	1031	112	transport	transport	PROPN
inlawrev-29046	1031	113	,	,	PUNCT
inlawrev-29046	1031	114	inc	inc	PROPN
inlawrev-29046	1031	115	.	.	PROPN
inlawrev-29046	1031	116	,	,	PUNCT
inlawrev-29046	1031	117	charles	charles	PROPN
inlawrev-29046	1031	118	paar	paar	PROPN
inlawrev-29046	1031	119	,	,	PUNCT
inlawrev-29046	1031	120	d	d	X
inlawrev-29046	1031	121	/	/	SYM
inlawrev-29046	1031	122	b	b	NOUN
inlawrev-29046	1031	123	/	/	SYM
inlawrev-29046	1031	124	a	a	DET
inlawrev-29046	1031	125	sandman	sandman	PROPN
inlawrev-29046	1031	126	services	services	PROPN
inlawrev-29046	1031	127	,	,	PUNCT
inlawrev-29046	1031	128	and	and	CCONJ
inlawrev-29046	1031	129	leland	leland	PROPN
inlawrev-29046	1031	130	wilkins	wilkins	PROPN
inlawrev-29046	1031	131	,	,	PUNCT
inlawrev-29046	1031	132	d	d	X
inlawrev-29046	1031	133	/	/	SYM
inlawrev-29046	1031	134	b	b	NOUN
inlawrev-29046	1031	135	/	/	SYM
inlawrev-29046	1031	136	a	a	DET
inlawrev-29046	1031	137	lost	lose	VERB
inlawrev-29046	1031	138	river	river	NOUN
inlawrev-29046	1031	139	trucking	trucking	NOUN
inlawrev-29046	1031	140	v.	v.	ADP
inlawrev-29046	1031	141	ind	ind	PROPN
inlawrev-29046	1031	142	.	.	PUNCT
inlawrev-29046	1032	1	department	department	PROPN
inlawrev-29046	1032	2	of	of	ADP
inlawrev-29046	1032	3	state	state	PROPN
inlawrev-29046	1032	4	revenue.434	revenue.434	PROPN
inlawrev-29046	1032	5	—	—	PUNCT
inlawrev-29046	1032	6	the	the	DET
inlawrev-29046	1032	7	issue	issue	NOUN
inlawrev-29046	1032	8	before	before	SCONJ
inlawrev-29046	1032	9	the	the	DET
inlawrev-29046	1032	10	tax	tax	NOUN
inlawrev-29046	1032	11	court	court	NOUN
inlawrev-29046	1032	12	was	be	AUX
inlawrev-29046	1032	13	whether	whether	SCONJ
inlawrev-29046	1032	14	the	the	DET
inlawrev-29046	1032	15	indiana	indiana	PROPN
inlawrev-29046	1032	16	department	department	PROPN
inlawrev-29046	1032	17	of	of	ADP
inlawrev-29046	1032	18	state	state	PROPN
inlawrev-29046	1032	19	revenue	revenue	NOUN
inlawrev-29046	1032	20	(	(	PUNCT
inlawrev-29046	1032	21	“	"	PUNCT
inlawrev-29046	1032	22	department	department	NOUN
inlawrev-29046	1032	23	”	"	PUNCT
inlawrev-29046	1032	24	)	)	PUNCT
inlawrev-29046	1032	25	properly	properly	ADV
inlawrev-29046	1032	26	denied	deny	VERB
inlawrev-29046	1032	27	refund	refund	NOUN
inlawrev-29046	1032	28	claims	claim	NOUN
inlawrev-29046	1032	29	for	for	ADP
inlawrev-29046	1032	30	excise	excise	NOUN
inlawrev-29046	1032	31	taxes	taxis	NOUN
inlawrev-29046	1032	32	because	because	SCONJ
inlawrev-29046	1032	33	it	it	PRON
inlawrev-29046	1032	34	believed	believe	VERB
inlawrev-29046	1032	35	toll	toll	NOUN
inlawrev-29046	1032	36	roads	road	NOUN
inlawrev-29046	1032	37	were	be	AUX
inlawrev-29046	1032	38	highways	highway	NOUN
inlawrev-29046	1032	39	subject	subject	ADJ
inlawrev-29046	1032	40	to	to	ADP
inlawrev-29046	1032	41	indiana	indiana	PROPN
inlawrev-29046	1032	42	’s	’s	PART
inlawrev-29046	1032	43	motor	motor	PROPN
inlawrev-29046	1032	44	fuel	fuel	NOUN
inlawrev-29046	1032	45	tax	tax	NOUN
inlawrev-29046	1032	46	.	.	PUNCT
inlawrev-29046	1033	1	b.l	b.l	PROPN
inlawrev-29046	1033	2	.	.	PROPN
inlawrev-29046	1033	3	reever	reever	PROPN
inlawrev-29046	1033	4	transport	transport	PROPN
inlawrev-29046	1033	5	,	,	PUNCT
inlawrev-29046	1033	6	inc	inc	PROPN
inlawrev-29046	1033	7	.	.	PROPN
inlawrev-29046	1033	8	,	,	PUNCT
inlawrev-29046	1033	9	charles	charles	PROPN
inlawrev-29046	1033	10	paar	paar	PROPN
inlawrev-29046	1033	11	(	(	PUNCT
inlawrev-29046	1033	12	d	d	NOUN
inlawrev-29046	1033	13	/	/	SYM
inlawrev-29046	1033	14	b	b	NOUN
inlawrev-29046	1033	15	/	/	SYM
inlawrev-29046	1033	16	a	a	DET
inlawrev-29046	1033	17	sandman	sandman	PROPN
inlawrev-29046	1033	18	services	service	NOUN
inlawrev-29046	1033	19	)	)	PUNCT
inlawrev-29046	1033	20	,	,	PUNCT
inlawrev-29046	1033	21	and	and	CCONJ
inlawrev-29046	1033	22	leland	leland	PROPN
inlawrev-29046	1033	23	wilkins	wilkins	PROPN
inlawrev-29046	1033	24	(	(	PUNCT
inlawrev-29046	1033	25	d	d	X
inlawrev-29046	1033	26	/	/	SYM
inlawrev-29046	1033	27	b	b	NOUN
inlawrev-29046	1033	28	/	/	SYM
inlawrev-29046	1033	29	a	a	DET
inlawrev-29046	1033	30	lost	lose	VERB
inlawrev-29046	1033	31	river	river	NOUN
inlawrev-29046	1033	32	trucking	trucking	NOUN
inlawrev-29046	1033	33	)	)	PUNCT
inlawrev-29046	1033	34	are	be	AUX
inlawrev-29046	1033	35	three	three	NUM
inlawrev-29046	1033	36	small	small	ADJ
inlawrev-29046	1033	37	business	business	NOUN
inlawrev-29046	1033	38	motor	motor	NOUN
inlawrev-29046	1033	39	carriers	carrier	NOUN
inlawrev-29046	1033	40	(	(	PUNCT
inlawrev-29046	1033	41	“	"	PUNCT
inlawrev-29046	1033	42	motor	motor	NOUN
inlawrev-29046	1033	43	carriers	carrier	NOUN
inlawrev-29046	1033	44	”	"	PUNCT
inlawrev-29046	1033	45	)	)	PUNCT
inlawrev-29046	1033	46	that	that	PRON
inlawrev-29046	1033	47	haul	haul	VERB
inlawrev-29046	1033	48	property	property	NOUN
inlawrev-29046	1033	49	on	on	ADP
inlawrev-29046	1033	50	indiana	indiana	PROPN
inlawrev-29046	1033	51	’s	’s	PART
inlawrev-29046	1033	52	highways	highway	NOUN
inlawrev-29046	1033	53	,	,	PUNCT
inlawrev-29046	1033	54	including	include	VERB
inlawrev-29046	1033	55	its	its	PRON
inlawrev-29046	1033	56	toll	toll	NOUN
inlawrev-29046	1033	57	roads.435	roads.435	SCONJ
inlawrev-29046	1033	58	they	they	PRON
inlawrev-29046	1033	59	paid	pay	VERB
inlawrev-29046	1033	60	indiana	indiana	PROPN
inlawrev-29046	1033	61	’s	’s	PROPN
inlawrev-29046	1033	62	motor	motor	PROPN
inlawrev-29046	1033	63	carrier	carrier	NOUN
inlawrev-29046	1033	64	fuel	fuel	NOUN
inlawrev-29046	1033	65	tax	tax	NOUN
inlawrev-29046	1033	66	(	(	PUNCT
inlawrev-29046	1033	67	“	"	PUNCT
inlawrev-29046	1033	68	mcft	mcft	NOUN
inlawrev-29046	1033	69	”	"	PUNCT
inlawrev-29046	1033	70	)	)	PUNCT
inlawrev-29046	1033	71	during	during	ADP
inlawrev-29046	1033	72	the	the	DET
inlawrev-29046	1033	73	2016	2016	NUM
inlawrev-29046	1033	74	and	and	CCONJ
inlawrev-29046	1033	75	2017	2017	NUM
inlawrev-29046	1033	76	tax	tax	NOUN
inlawrev-29046	1033	77	years.436	years.436	NOUN
inlawrev-29046	1033	78	the	the	DET
inlawrev-29046	1033	79	motor	motor	NOUN
inlawrev-29046	1033	80	carriers	carrier	NOUN
inlawrev-29046	1033	81	sought	seek	VERB
inlawrev-29046	1033	82	tax	tax	NOUN
inlawrev-29046	1033	83	refunds	refund	NOUN
inlawrev-29046	1033	84	for	for	ADP
inlawrev-29046	1033	85	amounts	amount	NOUN
inlawrev-29046	1033	86	they	they	PRON
inlawrev-29046	1033	87	claimed	claim	VERB
inlawrev-29046	1033	88	corresponded	correspond	VERB
inlawrev-29046	1033	89	to	to	ADP
inlawrev-29046	1033	90	their	their	PRON
inlawrev-29046	1033	91	travel	travel	NOUN
inlawrev-29046	1033	92	on	on	ADP
inlawrev-29046	1033	93	toll	toll	NOUN
inlawrev-29046	1033	94	roads.437	roads.437	PROPN
inlawrev-29046	1033	95	taxpayers	taxpayer	NOUN
inlawrev-29046	1033	96	paar	paar	PROPN
inlawrev-29046	1033	97	,	,	PUNCT
inlawrev-29046	1033	98	wilkins	wilkin	NOUN
inlawrev-29046	1033	99	,	,	PUNCT
inlawrev-29046	1033	100	and	and	CCONJ
inlawrev-29046	1033	101	b.l	b.l	PROPN
inlawrev-29046	1033	102	.	.	PROPN
inlawrev-29046	1033	103	reever	reever	PROPN
inlawrev-29046	1033	104	sought	seek	VERB
inlawrev-29046	1033	105	refunds	refund	NOUN
inlawrev-29046	1033	106	for	for	ADP
inlawrev-29046	1033	107	their	their	PRON
inlawrev-29046	1033	108	respective	respective	ADJ
inlawrev-29046	1033	109	tax	tax	NOUN
inlawrev-29046	1033	110	years	year	NOUN
inlawrev-29046	1033	111	:	:	PUNCT
inlawrev-29046	1033	112	paar	paar	NOUN
inlawrev-29046	1033	113	requested	request	VERB
inlawrev-29046	1033	114	$	$	SYM
inlawrev-29046	1033	115	56.27	56.27	NUM
inlawrev-29046	1033	116	for	for	ADP
inlawrev-29046	1033	117	2016	2016	NUM
inlawrev-29046	1033	118	,	,	PUNCT
inlawrev-29046	1033	119	wilkins	wilkin	NOUN
inlawrev-29046	1033	120	requested	request	VERB
inlawrev-29046	1033	121	$	$	SYM
inlawrev-29046	1033	122	7.47	7.47	NUM
inlawrev-29046	1033	123	for	for	ADP
inlawrev-29046	1033	124	the	the	DET
inlawrev-29046	1033	125	same	same	ADJ
inlawrev-29046	1033	126	year	year	NOUN
inlawrev-29046	1033	127	,	,	PUNCT
inlawrev-29046	1033	128	and	and	CCONJ
inlawrev-29046	1033	129	b.l	b.l	PROPN
inlawrev-29046	1033	130	.	.	PROPN
inlawrev-29046	1033	131	reever	reever	NOUN
inlawrev-29046	1033	132	requested	request	VERB
inlawrev-29046	1033	133	$	$	SYM
inlawrev-29046	1033	134	8.02	8.02	NUM
inlawrev-29046	1033	135	for	for	ADP
inlawrev-29046	1033	136	2017.438	2017.438	NUM
inlawrev-29046	1033	137	the	the	DET
inlawrev-29046	1033	138	department	department	NOUN
inlawrev-29046	1033	139	denied	deny	VERB
inlawrev-29046	1033	140	the	the	DET
inlawrev-29046	1033	141	refund	refund	NOUN
inlawrev-29046	1033	142	claims	claim	NOUN
inlawrev-29046	1033	143	,	,	PUNCT
inlawrev-29046	1033	144	and	and	CCONJ
inlawrev-29046	1033	145	the	the	DET
inlawrev-29046	1033	146	motor	motor	NOUN
inlawrev-29046	1033	147	carriers	carrier	NOUN
inlawrev-29046	1033	148	filed	file	VERB
inlawrev-29046	1033	149	an	an	DET
inlawrev-29046	1033	150	appeal	appeal	NOUN
inlawrev-29046	1033	151	with	with	ADP
inlawrev-29046	1033	152	the	the	DET
inlawrev-29046	1033	153	tax	tax	NOUN
inlawrev-29046	1033	154	court	court	NOUN
inlawrev-29046	1033	155	in	in	ADP
inlawrev-29046	1033	156	a	a	DET
inlawrev-29046	1033	157	timely	timely	ADV
inlawrev-29046	1033	158	manner.439	manner.439	NOUN
inlawrev-29046	1033	159	the	the	DET
inlawrev-29046	1033	160	department	department	NOUN
inlawrev-29046	1033	161	first	first	ADV
inlawrev-29046	1033	162	sought	seek	VERB
inlawrev-29046	1033	163	to	to	PART
inlawrev-29046	1033	164	dismiss	dismiss	VERB
inlawrev-29046	1033	165	the	the	DET
inlawrev-29046	1033	166	motor	motor	NOUN
inlawrev-29046	1033	167	carriers	carrier	NOUN
inlawrev-29046	1033	168	’	'	PUNCT
inlawrev-29046	1033	169	appeal	appeal	NOUN
inlawrev-29046	1033	170	pursuant	pursuant	ADJ
inlawrev-29046	1033	171	to	to	ADP
inlawrev-29046	1033	172	indiana	indiana	PROPN
inlawrev-29046	1033	173	trial	trial	PROPN
inlawrev-29046	1033	174	rule	rule	NOUN
inlawrev-29046	1033	175	12(b)(1	12(b)(1	NUM
inlawrev-29046	1033	176	)	)	PUNCT
inlawrev-29046	1033	177	and	and	CCONJ
inlawrev-29046	1033	178	(	(	PUNCT
inlawrev-29046	1033	179	6	6	X
inlawrev-29046	1033	180	)	)	PUNCT
inlawrev-29046	1033	181	asserting	assert	VERB
inlawrev-29046	1033	182	that	that	SCONJ
inlawrev-29046	1033	183	:	:	PUNCT
inlawrev-29046	1033	184	(	(	PUNCT
inlawrev-29046	1033	185	a	a	X
inlawrev-29046	1033	186	)	)	PUNCT
inlawrev-29046	1033	187	the	the	DET
inlawrev-29046	1033	188	tax	tax	NOUN
inlawrev-29046	1033	189	court	court	NOUN
inlawrev-29046	1033	190	did	do	AUX
inlawrev-29046	1033	191	not	not	PART
inlawrev-29046	1033	192	have	have	VERB
inlawrev-29046	1033	193	subject	subject	ADJ
inlawrev-29046	1033	194	matter	matter	NOUN
inlawrev-29046	1033	195	jurisdiction	jurisdiction	NOUN
inlawrev-29046	1033	196	over	over	ADP
inlawrev-29046	1033	197	the	the	DET
inlawrev-29046	1033	198	motor	motor	NOUN
inlawrev-29046	1033	199	carriers	carrier	NOUN
inlawrev-29046	1033	200	’	'	PUNCT
inlawrev-29046	1033	201	claims	claim	NOUN
inlawrev-29046	1033	202	,	,	PUNCT
inlawrev-29046	1033	203	and	and	CCONJ
inlawrev-29046	1033	204	(	(	PUNCT
inlawrev-29046	1033	205	b	b	X
inlawrev-29046	1033	206	)	)	PUNCT
inlawrev-29046	1033	207	the	the	DET
inlawrev-29046	1033	208	motor	motor	NOUN
inlawrev-29046	1033	209	carriers	carrier	NOUN
inlawrev-29046	1033	210	failed	fail	VERB
inlawrev-29046	1033	211	to	to	PART
inlawrev-29046	1033	212	state	state	VERB
inlawrev-29046	1033	213	a	a	DET
inlawrev-29046	1033	214	claim	claim	NOUN
inlawrev-29046	1033	215	upon	upon	SCONJ
inlawrev-29046	1033	216	which	which	PRON
inlawrev-29046	1033	217	they	they	PRON
inlawrev-29046	1033	218	could	could	AUX
inlawrev-29046	1033	219	receive	receive	VERB
inlawrev-29046	1033	220	relief	relief	NOUN
inlawrev-29046	1033	221	in	in	ADP
inlawrev-29046	1033	222	conjunction	conjunction	NOUN
inlawrev-29046	1033	223	with	with	ADP
inlawrev-29046	1033	224	their	their	PRON
inlawrev-29046	1033	225	challenging	challenge	VERB
inlawrev-29046	1033	226	the	the	DET
inlawrev-29046	1033	227	department	department	NOUN
inlawrev-29046	1033	228	’s	’s	PART
inlawrev-29046	1033	229	denial	denial	NOUN
inlawrev-29046	1033	230	of	of	ADP
inlawrev-29046	1033	231	the	the	DET
inlawrev-29046	1033	232	claims	claim	NOUN
inlawrev-29046	1033	233	for	for	ADP
inlawrev-29046	1033	234	refund	refund	NOUN
inlawrev-29046	1033	235	of	of	ADP
inlawrev-29046	1033	236	toll	toll	NOUN
inlawrev-29046	1033	237	road	road	NOUN
inlawrev-29046	1033	238	taxes	taxis	NOUN
inlawrev-29046	1033	239	they	they	PRON
inlawrev-29046	1033	240	paid	pay	VERB
inlawrev-29046	1033	241	while	while	SCONJ
inlawrev-29046	1033	242	traveling	travel	VERB
inlawrev-29046	1033	243	on	on	ADP
inlawrev-29046	1033	244	toll	toll	NOUN
inlawrev-29046	1033	245	roads	road	NOUN
inlawrev-29046	1033	246	in	in	ADP
inlawrev-29046	1033	247	indiana	indiana	PROPN
inlawrev-29046	1033	248	leased	lease	VERB
inlawrev-29046	1033	249	to	to	ADP
inlawrev-29046	1033	250	a	a	DET
inlawrev-29046	1033	251	private	private	ADJ
inlawrev-29046	1033	252	company.440	company.440	NOUN
inlawrev-29046	1033	253	the	the	DET
inlawrev-29046	1033	254	tax	tax	NOUN
inlawrev-29046	1033	255	court	court	NOUN
inlawrev-29046	1033	256	denied	deny	VERB
inlawrev-29046	1033	257	the	the	DET
inlawrev-29046	1033	258	department	department	NOUN
inlawrev-29046	1033	259	’s	’s	PART
inlawrev-29046	1033	260	dismissal	dismissal	NOUN
inlawrev-29046	1033	261	—	—	PUNCT
inlawrev-29046	1033	262	—	—	PUNCT
inlawrev-29046	1033	263	—	—	PUNCT
inlawrev-29046	1033	264	—	—	PUNCT
inlawrev-29046	1033	265	—	—	PUNCT
inlawrev-29046	1033	266	—	—	PUNCT
inlawrev-29046	1033	267	—	—	PUNCT
inlawrev-29046	1033	268	—	—	PUNCT
inlawrev-29046	1033	269	—	—	PUNCT
inlawrev-29046	1033	270	—	—	PUNCT
inlawrev-29046	1033	271	—	—	PUNCT
inlawrev-29046	1033	272	—	—	PUNCT
inlawrev-29046	1033	273	—	—	PUNCT
inlawrev-29046	1033	274	—	—	PUNCT
inlawrev-29046	1033	275	—	—	PUNCT
inlawrev-29046	1033	276	—	—	PUNCT
inlawrev-29046	1033	277	—	—	PUNCT
inlawrev-29046	1033	278	—	—	PUNCT
inlawrev-29046	1033	279	—	—	PUNCT
inlawrev-29046	1033	280	—	—	PUNCT
inlawrev-29046	1033	281	—	—	PUNCT
inlawrev-29046	1033	282	—	—	PUNCT
inlawrev-29046	1033	283	—	—	PUNCT
inlawrev-29046	1033	284	—	—	PUNCT
inlawrev-29046	1033	285	—	—	PUNCT
inlawrev-29046	1033	286	—	—	PUNCT
inlawrev-29046	1033	287	—	—	PUNCT
inlawrev-29046	1033	288	—	—	PUNCT
inlawrev-29046	1033	289	—	—	PUNCT
inlawrev-29046	1033	290	431	431	NUM
inlawrev-29046	1033	291	.	.	PUNCT
inlawrev-29046	1034	1	i	i	PRON
inlawrev-29046	1034	2	d.	d.	PROPN
inlawrev-29046	1034	3	(	(	PUNCT
inlawrev-29046	1034	4	citing	cite	VERB
inlawrev-29046	1034	5	chrysler	chrysler	PROPN
inlawrev-29046	1034	6	fin	fin	PROPN
inlawrev-29046	1034	7	.	.	PUNCT
inlawrev-29046	1034	8	co.	co.	PROPN
inlawrev-29046	1035	1	v.	v.	ADP
inlawrev-29046	1035	2	ind	ind	PROPN
inlawrev-29046	1035	3	.	.	PUNCT
inlawrev-29046	1036	1	dep’t	dep’t	NOUN
inlawrev-29046	1036	2	of	of	ADP
inlawrev-29046	1036	3	state	state	NOUN
inlawrev-29046	1036	4	revenue	revenue	NOUN
inlawrev-29046	1036	5	,	,	PUNCT
inlawrev-29046	1036	6	761	761	NUM
inlawrev-29046	1036	7	n.e.2d	n.e.2d	NOUN
inlawrev-29046	1036	8	909	909	NUM
inlawrev-29046	1036	9	,	,	PUNCT
inlawrev-29046	1036	10	916	916	NUM
inlawrev-29046	1036	11	n.17	n.17	PRON
inlawrev-29046	1036	12	(	(	PUNCT
inlawrev-29046	1036	13	ind	ind	PROPN
inlawrev-29046	1036	14	.	.	PUNCT
inlawrev-29046	1037	1	t.c	t.c	PROPN
inlawrev-29046	1037	2	.	.	PROPN
inlawrev-29046	1037	3	2004	2004	NUM
inlawrev-29046	1037	4	)	)	PUNCT
inlawrev-29046	1037	5	)	)	PUNCT
inlawrev-29046	1037	6	.	.	PUNCT
inlawrev-29046	1038	1	432	432	X
inlawrev-29046	1038	2	.	.	PUNCT
inlawrev-29046	1039	1	i	i	PRON
inlawrev-29046	1039	2	d.	d.	PROPN
inlawrev-29046	1039	3	433	433	NUM
inlawrev-29046	1039	4	.	.	PUNCT
inlawrev-29046	1040	1	i	i	PRON
inlawrev-29046	1040	2	d.	d.	PROPN
inlawrev-29046	1040	3	at	at	ADP
inlawrev-29046	1040	4	286	286	NUM
inlawrev-29046	1040	5	.	.	PUNCT
inlawrev-29046	1040	6	434	434	NUM
inlawrev-29046	1040	7	.	.	PUNCT
inlawrev-29046	1041	1	226	226	NUM
inlawrev-29046	1041	2	n.e.3d	n.e.3d	NUM
inlawrev-29046	1041	3	834	834	NUM
inlawrev-29046	1041	4	(	(	PUNCT
inlawrev-29046	1041	5	ind	ind	NOUN
inlawrev-29046	1041	6	.	.	PUNCT
inlawrev-29046	1042	1	t.c	t.c	PROPN
inlawrev-29046	1042	2	.	.	PROPN
inlawrev-29046	1042	3	2024	2024	NUM
inlawrev-29046	1042	4	)	)	PUNCT
inlawrev-29046	1042	5	(	(	PUNCT
inlawrev-29046	1042	6	senior	senior	ADJ
inlawrev-29046	1042	7	judge	judge	NOUN
inlawrev-29046	1042	8	wentworth	wentworth	PROPN
inlawrev-29046	1042	9	authored	author	VERB
inlawrev-29046	1042	10	the	the	DET
inlawrev-29046	1042	11	opinion	opinion	NOUN
inlawrev-29046	1042	12	)	)	PUNCT
inlawrev-29046	1042	13	.	.	PUNCT
inlawrev-29046	1043	1	435	435	NUM
inlawrev-29046	1043	2	.	.	PUNCT
inlawrev-29046	1044	1	i	i	PRON
inlawrev-29046	1044	2	d.	d.	PROPN
inlawrev-29046	1044	3	at	at	ADP
inlawrev-29046	1044	4	836–37	836–37	PROPN
inlawrev-29046	1044	5	.	.	PUNCT
inlawrev-29046	1045	1	436	436	NUM
inlawrev-29046	1045	2	.	.	PUNCT
inlawrev-29046	1046	1	i	i	PRON
inlawrev-29046	1046	2	d.	d.	PROPN
inlawrev-29046	1046	3	at	at	ADP
inlawrev-29046	1046	4	837	837	NUM
inlawrev-29046	1046	5	.	.	PUNCT
inlawrev-29046	1047	1	437	437	NUM
inlawrev-29046	1047	2	.	.	PUNCT
inlawrev-29046	1048	1	i	i	PRON
inlawrev-29046	1048	2	d.	d.	PROPN
inlawrev-29046	1048	3	438	438	NUM
inlawrev-29046	1048	4	.	.	PUNCT
inlawrev-29046	1049	1	i	i	PRON
inlawrev-29046	1049	2	d.	d.	PROPN
inlawrev-29046	1049	3	439	439	NUM
inlawrev-29046	1049	4	.	.	PUNCT
inlawrev-29046	1050	1	i	i	PRON
inlawrev-29046	1050	2	d.	d.	PROPN
inlawrev-29046	1050	3	440	440	NUM
inlawrev-29046	1050	4	.	.	PUNCT
inlawrev-29046	1051	1	see	see	VERB
inlawrev-29046	1051	2	b.l	b.l	PROPN
inlawrev-29046	1051	3	.	.	PROPN
inlawrev-29046	1051	4	reever	reever	PROPN
inlawrev-29046	1051	5	transport	transport	PROPN
inlawrev-29046	1051	6	,	,	PUNCT
inlawrev-29046	1051	7	inc	inc	PROPN
inlawrev-29046	1051	8	.	.	PROPN
inlawrev-29046	1051	9	,	,	PUNCT
inlawrev-29046	1051	10	et	et	PROPN
inlawrev-29046	1051	11	al	al	PROPN
inlawrev-29046	1051	12	.	.	PROPN
inlawrev-29046	1052	1	v.	v.	PROPN
inlawrev-29046	1052	2	ind	ind	PROPN
inlawrev-29046	1052	3	.	.	PUNCT
inlawrev-29046	1053	1	dep’t	dep’t	NOUN
inlawrev-29046	1053	2	of	of	ADP
inlawrev-29046	1053	3	state	state	NOUN
inlawrev-29046	1053	4	revenue	revenue	NOUN
inlawrev-29046	1053	5	,	,	PUNCT
inlawrev-29046	1053	6	163	163	NUM
inlawrev-29046	1053	7	n.e.3d	n.e.3d	NUM
inlawrev-29046	1053	8	968	968	NUM
inlawrev-29046	1053	9	(	(	PUNCT
inlawrev-29046	1053	10	ind	ind	NOUN
inlawrev-29046	1053	11	.	.	PUNCT
inlawrev-29046	1054	1	t.c	t.c	PROPN
inlawrev-29046	1054	2	.	.	PROPN
inlawrev-29046	1054	3	2021	2021	NUM
inlawrev-29046	1054	4	)	)	PUNCT
inlawrev-29046	1054	5	.	.	PUNCT
inlawrev-29046	1055	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1055	2	289405831_inlr-58-4_text.indd	289405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1055	3	289	289	NUM
inlawrev-29046	1055	4	5/13/25	5/13/25	NUM
inlawrev-29046	1055	5	4:51	4:51	NUM
inlawrev-29046	1055	6	 	 	SPACE
inlawrev-29046	1055	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	1055	8	4:51	4:51	NUM
inlawrev-29046	1055	9	 	 	SPACE
inlawrev-29046	1055	10	pm	pm	NOUN
inlawrev-29046	1055	11	indiana	indiana	PROPN
inlawrev-29046	1055	12	law	law	PROPN
inlawrev-29046	1055	13	review	review	NOUN
inlawrev-29046	1056	1	[	[	X
inlawrev-29046	1056	2	vol	vol	NOUN
inlawrev-29046	1056	3	.	.	PUNCT
inlawrev-29046	1057	1	58:923	58:923	NUM
inlawrev-29046	1057	2	966	966	NUM
inlawrev-29046	1057	3	motion.441	motion.441	NOUN
inlawrev-29046	1057	4	the	the	DET
inlawrev-29046	1057	5	parties	party	NOUN
inlawrev-29046	1057	6	also	also	ADV
inlawrev-29046	1057	7	filed	file	VERB
inlawrev-29046	1057	8	cross	cross	NOUN
inlawrev-29046	1057	9	-	-	NOUN
inlawrev-29046	1057	10	motions	motion	NOUN
inlawrev-29046	1057	11	for	for	ADP
inlawrev-29046	1057	12	summary	summary	NOUN
inlawrev-29046	1057	13	judgment	judgment	NOUN
inlawrev-29046	1057	14	,	,	PUNCT
inlawrev-29046	1057	15	which	which	PRON
inlawrev-29046	1057	16	the	the	DET
inlawrev-29046	1057	17	tax	tax	NOUN
inlawrev-29046	1057	18	court	court	NOUN
inlawrev-29046	1057	19	denied.442	denied.442	VERB
inlawrev-29046	1057	20	the	the	DET
inlawrev-29046	1057	21	parties	party	NOUN
inlawrev-29046	1057	22	subsequently	subsequently	ADV
inlawrev-29046	1057	23	filed	file	VERB
inlawrev-29046	1057	24	their	their	PRON
inlawrev-29046	1057	25	second	second	ADJ
inlawrev-29046	1057	26	crossmotions	crossmotion	NOUN
inlawrev-29046	1057	27	for	for	ADP
inlawrev-29046	1057	28	summary	summary	NOUN
inlawrev-29046	1057	29	judgment	judgment	NOUN
inlawrev-29046	1057	30	,	,	PUNCT
inlawrev-29046	1057	31	disputing	dispute	VERB
inlawrev-29046	1057	32	whether	whether	SCONJ
inlawrev-29046	1057	33	toll	toll	NOUN
inlawrev-29046	1057	34	roads	road	NOUN
inlawrev-29046	1057	35	leased	lease	VERB
inlawrev-29046	1057	36	to	to	ADP
inlawrev-29046	1057	37	a	a	DET
inlawrev-29046	1057	38	private	private	ADJ
inlawrev-29046	1057	39	company	company	NOUN
inlawrev-29046	1057	40	continued	continue	VERB
inlawrev-29046	1057	41	to	to	PART
inlawrev-29046	1057	42	be	be	AUX
inlawrev-29046	1057	43	“	"	PUNCT
inlawrev-29046	1057	44	publicly	publicly	ADV
inlawrev-29046	1057	45	maintained	maintain	VERB
inlawrev-29046	1057	46	”	"	PUNCT
inlawrev-29046	1057	47	as	as	SCONJ
inlawrev-29046	1057	48	required	require	VERB
inlawrev-29046	1057	49	by	by	ADP
inlawrev-29046	1057	50	the	the	DET
inlawrev-29046	1057	51	definition	definition	NOUN
inlawrev-29046	1057	52	of	of	ADP
inlawrev-29046	1057	53	“	"	PUNCT
inlawrev-29046	1057	54	highway	highway	NOUN
inlawrev-29046	1057	55	,	,	PUNCT
inlawrev-29046	1057	56	”	"	PUNCT
inlawrev-29046	1057	57	a	a	DET
inlawrev-29046	1057	58	condition	condition	NOUN
inlawrev-29046	1057	59	for	for	ADP
inlawrev-29046	1057	60	subjecting	subject	VERB
inlawrev-29046	1057	61	the	the	DET
inlawrev-29046	1057	62	motor	motor	NOUN
inlawrev-29046	1057	63	carriers	carrier	NOUN
inlawrev-29046	1057	64	to	to	ADP
inlawrev-29046	1057	65	the	the	DET
inlawrev-29046	1057	66	mcft.443	mcft.443	NOUN
inlawrev-29046	1057	67	in	in	ADP
inlawrev-29046	1057	68	other	other	ADJ
inlawrev-29046	1057	69	words	word	NOUN
inlawrev-29046	1057	70	,	,	PUNCT
inlawrev-29046	1057	71	the	the	DET
inlawrev-29046	1057	72	motor	motor	NOUN
inlawrev-29046	1057	73	carriers	carrier	NOUN
inlawrev-29046	1057	74	claimed	claim	VERB
inlawrev-29046	1057	75	mcft	mcft	ADJ
inlawrev-29046	1057	76	refunds	refund	NOUN
inlawrev-29046	1057	77	because	because	SCONJ
inlawrev-29046	1057	78	,	,	PUNCT
inlawrev-29046	1057	79	they	they	PRON
inlawrev-29046	1057	80	argued	argue	VERB
inlawrev-29046	1057	81	,	,	PUNCT
inlawrev-29046	1057	82	the	the	DET
inlawrev-29046	1057	83	mcft	mcft	NOUN
inlawrev-29046	1057	84	applied	apply	VERB
inlawrev-29046	1057	85	only	only	ADV
inlawrev-29046	1057	86	to	to	PART
inlawrev-29046	1057	87	travel	travel	VERB
inlawrev-29046	1057	88	on	on	ADP
inlawrev-29046	1057	89	highways	highway	NOUN
inlawrev-29046	1057	90	,	,	PUNCT
inlawrev-29046	1057	91	and	and	CCONJ
inlawrev-29046	1057	92	,	,	PUNCT
inlawrev-29046	1057	93	because	because	SCONJ
inlawrev-29046	1057	94	toll	toll	NOUN
inlawrev-29046	1057	95	roads	road	NOUN
inlawrev-29046	1057	96	were	be	AUX
inlawrev-29046	1057	97	not	not	PART
inlawrev-29046	1057	98	publicly	publicly	ADV
inlawrev-29046	1057	99	maintained	maintain	VERB
inlawrev-29046	1057	100	,	,	PUNCT
inlawrev-29046	1057	101	they	they	PRON
inlawrev-29046	1057	102	were	be	AUX
inlawrev-29046	1057	103	not	not	PART
inlawrev-29046	1057	104	highways	highway	NOUN
inlawrev-29046	1057	105	for	for	ADP
inlawrev-29046	1057	106	purposes	purpose	NOUN
inlawrev-29046	1057	107	of	of	ADP
inlawrev-29046	1057	108	the	the	DET
inlawrev-29046	1057	109	mcft.444	mcft.444	NOUN
inlawrev-29046	1057	110	in	in	ADP
inlawrev-29046	1057	111	support	support	NOUN
inlawrev-29046	1057	112	of	of	ADP
inlawrev-29046	1057	113	their	their	PRON
inlawrev-29046	1057	114	position	position	NOUN
inlawrev-29046	1057	115	,	,	PUNCT
inlawrev-29046	1057	116	the	the	DET
inlawrev-29046	1057	117	motor	motor	NOUN
inlawrev-29046	1057	118	carriers	carrier	NOUN
inlawrev-29046	1057	119	asserted	assert	VERB
inlawrev-29046	1057	120	two	two	NUM
inlawrev-29046	1057	121	arguments	argument	NOUN
inlawrev-29046	1057	122	—	—	PUNCT
inlawrev-29046	1057	123	that	that	SCONJ
inlawrev-29046	1057	124	the	the	DET
inlawrev-29046	1057	125	department	department	NOUN
inlawrev-29046	1057	126	was	be	AUX
inlawrev-29046	1057	127	bound	bind	VERB
inlawrev-29046	1057	128	by	by	ADP
inlawrev-29046	1057	129	its	its	PRON
inlawrev-29046	1057	130	prejudicial	prejudicial	ADJ
inlawrev-29046	1057	131	admissions	admission	NOUN
inlawrev-29046	1057	132	about	about	ADP
inlawrev-29046	1057	133	the	the	DET
inlawrev-29046	1057	134	nature	nature	NOUN
inlawrev-29046	1057	135	of	of	ADP
inlawrev-29046	1057	136	indiana	indiana	PROPN
inlawrev-29046	1057	137	toll	toll	NOUN
inlawrev-29046	1057	138	roads	road	NOUN
inlawrev-29046	1057	139	in	in	ADP
inlawrev-29046	1057	140	a	a	DET
inlawrev-29046	1057	141	related	relate	VERB
inlawrev-29046	1057	142	federal	federal	ADJ
inlawrev-29046	1057	143	case	case	NOUN
inlawrev-29046	1057	144	and	and	CCONJ
inlawrev-29046	1057	145	that	that	SCONJ
inlawrev-29046	1057	146	it	it	PRON
inlawrev-29046	1057	147	should	should	AUX
inlawrev-29046	1057	148	be	be	AUX
inlawrev-29046	1057	149	barred	bar	VERB
inlawrev-29046	1057	150	from	from	ADP
inlawrev-29046	1057	151	asserting	assert	VERB
inlawrev-29046	1057	152	claims	claim	NOUN
inlawrev-29046	1057	153	regarding	regard	VERB
inlawrev-29046	1057	154	the	the	DET
inlawrev-29046	1057	155	nature	nature	NOUN
inlawrev-29046	1057	156	of	of	ADP
inlawrev-29046	1057	157	indiana	indiana	PROPN
inlawrev-29046	1057	158	toll	toll	NOUN
inlawrev-29046	1057	159	roads	road	NOUN
inlawrev-29046	1057	160	different	different	ADJ
inlawrev-29046	1057	161	from	from	ADP
inlawrev-29046	1057	162	the	the	DET
inlawrev-29046	1057	163	one	one	NOUN
inlawrev-29046	1057	164	asserted	assert	VERB
inlawrev-29046	1057	165	in	in	ADP
inlawrev-29046	1057	166	the	the	DET
inlawrev-29046	1057	167	refund	refund	NOUN
inlawrev-29046	1057	168	case	case	NOUN
inlawrev-29046	1057	169	before	before	ADP
inlawrev-29046	1057	170	the	the	DET
inlawrev-29046	1057	171	tax	tax	NOUN
inlawrev-29046	1057	172	court	court	NOUN
inlawrev-29046	1057	173	.	.	PUNCT
inlawrev-29046	1058	1	the	the	DET
inlawrev-29046	1058	2	tax	tax	NOUN
inlawrev-29046	1058	3	court	court	NOUN
inlawrev-29046	1058	4	rejected	reject	VERB
inlawrev-29046	1058	5	both	both	PRON
inlawrev-29046	1058	6	arguments.445	arguments.445	ADV
inlawrev-29046	1058	7	ultimately	ultimately	ADV
inlawrev-29046	1058	8	,	,	PUNCT
inlawrev-29046	1058	9	the	the	DET
inlawrev-29046	1058	10	tax	tax	NOUN
inlawrev-29046	1058	11	court	court	NOUN
inlawrev-29046	1058	12	granted	grant	VERB
inlawrev-29046	1058	13	the	the	DET
inlawrev-29046	1058	14	department	department	NOUN
inlawrev-29046	1058	15	’s	’s	PART
inlawrev-29046	1058	16	summaryjudgement	summaryjudgement	ADJ
inlawrev-29046	1058	17	motion	motion	NOUN
inlawrev-29046	1058	18	and	and	CCONJ
inlawrev-29046	1058	19	upheld	uphold	VERB
inlawrev-29046	1058	20	its	its	PRON
inlawrev-29046	1058	21	denial	denial	NOUN
inlawrev-29046	1058	22	of	of	ADP
inlawrev-29046	1058	23	the	the	DET
inlawrev-29046	1058	24	motor	motor	NOUN
inlawrev-29046	1058	25	carriers	carrier	NOUN
inlawrev-29046	1058	26	’	'	PUNCT
inlawrev-29046	1058	27	refund	refund	NOUN
inlawrev-29046	1058	28	claims.446	claims.446	NOUN
inlawrev-29046	1058	29	the	the	DET
inlawrev-29046	1058	30	court	court	NOUN
inlawrev-29046	1058	31	noted	note	VERB
inlawrev-29046	1058	32	that	that	SCONJ
inlawrev-29046	1058	33	the	the	DET
inlawrev-29046	1058	34	indiana	indiana	PROPN
inlawrev-29046	1058	35	toll	toll	NOUN
inlawrev-29046	1058	36	roads	road	NOUN
inlawrev-29046	1058	37	at	at	ADP
inlawrev-29046	1058	38	issue	issue	NOUN
inlawrev-29046	1058	39	were	be	AUX
inlawrev-29046	1058	40	leased	lease	VERB
inlawrev-29046	1058	41	to	to	ADP
inlawrev-29046	1058	42	a	a	DET
inlawrev-29046	1058	43	private	private	ADJ
inlawrev-29046	1058	44	entity	entity	NOUN
inlawrev-29046	1058	45	that	that	PRON
inlawrev-29046	1058	46	assumed	assume	VERB
inlawrev-29046	1058	47	responsibility	responsibility	NOUN
inlawrev-29046	1058	48	for	for	ADP
inlawrev-29046	1058	49	their	their	PRON
inlawrev-29046	1058	50	upkeep.447	upkeep.447	PROPN
inlawrev-29046	1058	51	the	the	DET
inlawrev-29046	1058	52	toll	toll	NOUN
inlawrev-29046	1058	53	roads	road	NOUN
inlawrev-29046	1058	54	at	at	ADP
inlawrev-29046	1058	55	issue	issue	NOUN
inlawrev-29046	1058	56	were	be	AUX
inlawrev-29046	1058	57	owned	own	VERB
inlawrev-29046	1058	58	by	by	ADP
inlawrev-29046	1058	59	the	the	DET
inlawrev-29046	1058	60	indiana	indiana	PROPN
inlawrev-29046	1058	61	finance	finance	PROPN
inlawrev-29046	1058	62	authority	authority	NOUN
inlawrev-29046	1058	63	(	(	PUNCT
inlawrev-29046	1058	64	“	"	PUNCT
inlawrev-29046	1058	65	ifa	ifa	PROPN
inlawrev-29046	1058	66	”	"	PUNCT
inlawrev-29046	1058	67	)	)	PUNCT
inlawrev-29046	1058	68	since	since	SCONJ
inlawrev-29046	1058	69	may	may	PROPN
inlawrev-29046	1058	70	2005.448	2005.448	NUM
inlawrev-29046	1058	71	in	in	ADP
inlawrev-29046	1058	72	april	april	PROPN
inlawrev-29046	1058	73	2006	2006	NUM
inlawrev-29046	1058	74	,	,	PUNCT
inlawrev-29046	1058	75	the	the	DET
inlawrev-29046	1058	76	ifa	ifa	PROPN
inlawrev-29046	1058	77	leased	lease	VERB
inlawrev-29046	1058	78	the	the	DET
inlawrev-29046	1058	79	roads	road	NOUN
inlawrev-29046	1058	80	to	to	ADP
inlawrev-29046	1058	81	a	a	DET
inlawrev-29046	1058	82	private	private	ADJ
inlawrev-29046	1058	83	entity	entity	NOUN
inlawrev-29046	1058	84	,	,	PUNCT
inlawrev-29046	1058	85	the	the	DET
inlawrev-29046	1058	86	itr	itr	PROPN
inlawrev-29046	1058	87	concession	concession	PROPN
inlawrev-29046	1058	88	company	company	PROPN
inlawrev-29046	1058	89	llc	llc	PROPN
inlawrev-29046	1058	90	,	,	PUNCT
inlawrev-29046	1058	91	for	for	ADP
inlawrev-29046	1058	92	75	75	NUM
inlawrev-29046	1058	93	years.449	years.449	NOUN
inlawrev-29046	1058	94	the	the	DET
inlawrev-29046	1058	95	lease	lease	NOUN
inlawrev-29046	1058	96	provided	provide	VERB
inlawrev-29046	1058	97	that	that	SCONJ
inlawrev-29046	1058	98	the	the	DET
inlawrev-29046	1058	99	lease	lease	NOUN
inlawrev-29046	1058	100	transaction	transaction	NOUN
inlawrev-29046	1058	101	was	be	AUX
inlawrev-29046	1058	102	contingent	contingent	ADJ
inlawrev-29046	1058	103	on	on	ADP
inlawrev-29046	1058	104	its	its	PRON
inlawrev-29046	1058	105	enabling	enable	VERB
inlawrev-29046	1058	106	legislation	legislation	NOUN
inlawrev-29046	1058	107	,	,	PUNCT
inlawrev-29046	1058	108	which	which	PRON
inlawrev-29046	1058	109	had	have	AUX
inlawrev-29046	1058	110	been	be	AUX
inlawrev-29046	1058	111	enacted	enact	VERB
inlawrev-29046	1058	112	into	into	ADP
inlawrev-29046	1058	113	codified	codify	VERB
inlawrev-29046	1058	114	law.450	law.450	NOUN
inlawrev-29046	1058	115	the	the	DET
inlawrev-29046	1058	116	tax	tax	NOUN
inlawrev-29046	1058	117	court	court	NOUN
inlawrev-29046	1058	118	concluded	conclude	VERB
inlawrev-29046	1058	119	that	that	SCONJ
inlawrev-29046	1058	120	the	the	DET
inlawrev-29046	1058	121	lease	lease	NOUN
inlawrev-29046	1058	122	constituted	constitute	VERB
inlawrev-29046	1058	123	a	a	DET
inlawrev-29046	1058	124	statutorily	statutorily	ADV
inlawrev-29046	1058	125	authorized	authorize	VERB
inlawrev-29046	1058	126	public	public	ADJ
inlawrev-29046	1058	127	-	-	PUNCT
inlawrev-29046	1058	128	private	private	ADJ
inlawrev-29046	1058	129	agreement	agreement	NOUN
inlawrev-29046	1058	130	.	.	PUNCT
inlawrev-29046	1059	1	along	along	ADP
inlawrev-29046	1059	2	with	with	ADP
inlawrev-29046	1059	3	its	its	PRON
inlawrev-29046	1059	4	enabling	enable	VERB
inlawrev-29046	1059	5	legislation	legislation	NOUN
inlawrev-29046	1059	6	,	,	PUNCT
inlawrev-29046	1059	7	it	it	PRON
inlawrev-29046	1059	8	legally	legally	ADV
inlawrev-29046	1059	9	established	establish	VERB
inlawrev-29046	1059	10	that	that	SCONJ
inlawrev-29046	1059	11	the	the	DET
inlawrev-29046	1059	12	toll	toll	NOUN
inlawrev-29046	1059	13	roads	road	NOUN
inlawrev-29046	1059	14	in	in	ADP
inlawrev-29046	1059	15	question	question	NOUN
inlawrev-29046	1059	16	were	be	AUX
inlawrev-29046	1059	17	maintained	maintain	VERB
inlawrev-29046	1059	18	as	as	ADP
inlawrev-29046	1059	19	public	public	ADJ
inlawrev-29046	1059	20	highways	highway	NOUN
inlawrev-29046	1059	21	throughout	throughout	ADP
inlawrev-29046	1059	22	the	the	DET
inlawrev-29046	1059	23	relevant	relevant	ADJ
inlawrev-29046	1059	24	tax	tax	NOUN
inlawrev-29046	1059	25	years	year	NOUN
inlawrev-29046	1059	26	and	and	CCONJ
inlawrev-29046	1059	27	,	,	PUNCT
inlawrev-29046	1059	28	therefore	therefore	ADV
inlawrev-29046	1059	29	,	,	PUNCT
inlawrev-29046	1059	30	subject	subject	ADJ
inlawrev-29046	1059	31	to	to	ADP
inlawrev-29046	1059	32	indiana	indiana	PROPN
inlawrev-29046	1059	33	’s	’s	PART
inlawrev-29046	1059	34	mcft.451	mcft.451	PROPN
inlawrev-29046	1059	35	accordingly	accordingly	ADV
inlawrev-29046	1059	36	,	,	PUNCT
inlawrev-29046	1059	37	the	the	DET
inlawrev-29046	1059	38	tax	tax	NOUN
inlawrev-29046	1059	39	court	court	NOUN
inlawrev-29046	1059	40	affirmed	affirm	VERB
inlawrev-29046	1059	41	the	the	DET
inlawrev-29046	1059	42	department	department	NOUN
inlawrev-29046	1059	43	’s	’s	PART
inlawrev-29046	1059	44	denial	denial	NOUN
inlawrev-29046	1059	45	of	of	ADP
inlawrev-29046	1059	46	the	the	DET
inlawrev-29046	1059	47	motor	motor	NOUN
inlawrev-29046	1059	48	carriers	carrier	NOUN
inlawrev-29046	1059	49	’	'	PUNCT
inlawrev-29046	1059	50	refund	refund	VERB
inlawrev-29046	1059	51	claims.452	claims.452	PROPN
inlawrev-29046	1059	52	iii	iii	PROPN
inlawrev-29046	1059	53	.	.	PUNCT
inlawrev-29046	1059	54	conclusion	conclusion	VERB
inlawrev-29046	1059	55	the	the	DET
inlawrev-29046	1059	56	2024	2024	NUM
inlawrev-29046	1059	57	survey	survey	NOUN
inlawrev-29046	1059	58	of	of	ADP
inlawrev-29046	1059	59	indiana	indiana	PROPN
inlawrev-29046	1059	60	tax	tax	NOUN
inlawrev-29046	1059	61	decisions	decision	NOUN
inlawrev-29046	1059	62	highlights	highlight	VERB
inlawrev-29046	1059	63	several	several	ADJ
inlawrev-29046	1059	64	critical	critical	ADJ
inlawrev-29046	1059	65	trends	trend	NOUN
inlawrev-29046	1059	66	in	in	ADP
inlawrev-29046	1059	67	the	the	DET
inlawrev-29046	1059	68	state	state	NOUN
inlawrev-29046	1059	69	’s	’s	PART
inlawrev-29046	1059	70	evolving	evolve	VERB
inlawrev-29046	1059	71	tax	tax	NOUN
inlawrev-29046	1059	72	jurisprudence	jurisprudence	NOUN
inlawrev-29046	1059	73	.	.	PUNCT
inlawrev-29046	1060	1	the	the	DET
inlawrev-29046	1060	2	indiana	indiana	PROPN
inlawrev-29046	1060	3	tax	tax	PROPN
inlawrev-29046	1060	4	court	court	NOUN
inlawrev-29046	1060	5	has	have	AUX
inlawrev-29046	1060	6	reaffirmed	reaffirm	VERB
inlawrev-29046	1060	7	its	its	PRON
inlawrev-29046	1060	8	firm	firm	ADJ
inlawrev-29046	1060	9	commitment	commitment	NOUN
inlawrev-29046	1060	10	to	to	ADP
inlawrev-29046	1060	11	textual	textual	ADJ
inlawrev-29046	1060	12	interpretation	interpretation	NOUN
inlawrev-29046	1060	13	,	,	PUNCT
inlawrev-29046	1060	14	often	often	ADV
inlawrev-29046	1060	15	relying	rely	VERB
inlawrev-29046	1060	16	heavily	heavily	ADV
inlawrev-29046	1060	17	on	on	ADP
inlawrev-29046	1060	18	dictionary	dictionary	ADJ
inlawrev-29046	1060	19	—	—	PUNCT
inlawrev-29046	1060	20	—	—	PUNCT
inlawrev-29046	1060	21	—	—	PUNCT
inlawrev-29046	1060	22	—	—	PUNCT
inlawrev-29046	1060	23	—	—	PUNCT
inlawrev-29046	1060	24	—	—	PUNCT
inlawrev-29046	1060	25	—	—	PUNCT
inlawrev-29046	1060	26	—	—	PUNCT
inlawrev-29046	1060	27	—	—	PUNCT
inlawrev-29046	1060	28	—	—	PUNCT
inlawrev-29046	1060	29	—	—	PUNCT
inlawrev-29046	1060	30	—	—	PUNCT
inlawrev-29046	1060	31	—	—	PUNCT
inlawrev-29046	1060	32	—	—	PUNCT
inlawrev-29046	1060	33	—	—	PUNCT
inlawrev-29046	1060	34	—	—	PUNCT
inlawrev-29046	1060	35	—	—	PUNCT
inlawrev-29046	1060	36	—	—	PUNCT
inlawrev-29046	1060	37	—	—	PUNCT
inlawrev-29046	1060	38	—	—	PUNCT
inlawrev-29046	1060	39	—	—	PUNCT
inlawrev-29046	1060	40	—	—	PUNCT
inlawrev-29046	1060	41	—	—	PUNCT
inlawrev-29046	1060	42	—	—	PUNCT
inlawrev-29046	1060	43	—	—	PUNCT
inlawrev-29046	1060	44	—	—	PUNCT
inlawrev-29046	1060	45	—	—	PUNCT
inlawrev-29046	1060	46	—	—	PUNCT
inlawrev-29046	1060	47	—	—	PUNCT
inlawrev-29046	1060	48	441	441	NUM
inlawrev-29046	1060	49	.	.	PUNCT
inlawrev-29046	1061	1	i	i	PRON
inlawrev-29046	1061	2	d.	d.	PROPN
inlawrev-29046	1061	3	at	at	ADP
inlawrev-29046	1061	4	974	974	NUM
inlawrev-29046	1061	5	.	.	PUNCT
inlawrev-29046	1062	1	442	442	NUM
inlawrev-29046	1062	2	.	.	PUNCT
inlawrev-29046	1063	1	b.l	b.l	PROPN
inlawrev-29046	1063	2	.	.	PROPN
inlawrev-29046	1063	3	reever	reever	PROPN
inlawrev-29046	1063	4	transport	transport	PROPN
inlawrev-29046	1063	5	,	,	PUNCT
inlawrev-29046	1063	6	inc	inc	PROPN
inlawrev-29046	1063	7	.	.	PROPN
inlawrev-29046	1063	8	,	,	PUNCT
inlawrev-29046	1063	9	226	226	NUM
inlawrev-29046	1063	10	n.e.3d	n.e.3d	NUM
inlawrev-29046	1063	11	at	at	ADP
inlawrev-29046	1063	12	837	837	NUM
inlawrev-29046	1063	13	(	(	PUNCT
inlawrev-29046	1063	14	citing	cite	VERB
inlawrev-29046	1063	15	b.l	b.l	PROPN
inlawrev-29046	1063	16	.	.	PROPN
inlawrev-29046	1063	17	reever	reever	PROPN
inlawrev-29046	1063	18	transport	transport	PROPN
inlawrev-29046	1063	19	,	,	PUNCT
inlawrev-29046	1063	20	inc	inc	PROPN
inlawrev-29046	1063	21	.	.	PROPN
inlawrev-29046	1063	22	,	,	PUNCT
inlawrev-29046	1063	23	163	163	NUM
inlawrev-29046	1063	24	n.e.3d	n.e.3d	NUM
inlawrev-29046	1063	25	968	968	NUM
inlawrev-29046	1063	26	,	,	PUNCT
inlawrev-29046	1063	27	971	971	NUM
inlawrev-29046	1063	28	n.1	n.1	NUM
inlawrev-29046	1063	29	)	)	PUNCT
inlawrev-29046	1063	30	.	.	PUNCT
inlawrev-29046	1064	1	443	443	X
inlawrev-29046	1064	2	.	.	PUNCT
inlawrev-29046	1065	1	i	i	PRON
inlawrev-29046	1065	2	d.	d.	PROPN
inlawrev-29046	1065	3	444	444	NUM
inlawrev-29046	1065	4	.	.	PUNCT
inlawrev-29046	1066	1	i	i	PRON
inlawrev-29046	1066	2	d.	d.	PROPN
inlawrev-29046	1066	3	445	445	NUM
inlawrev-29046	1066	4	.	.	PUNCT
inlawrev-29046	1067	1	i	i	PRON
inlawrev-29046	1067	2	d.	d.	PROPN
inlawrev-29046	1067	3	at	at	ADP
inlawrev-29046	1067	4	842	842	NUM
inlawrev-29046	1067	5	,	,	PUNCT
inlawrev-29046	1067	6	844	844	NUM
inlawrev-29046	1067	7	.	.	NOUN
inlawrev-29046	1067	8	446	446	NUM
inlawrev-29046	1067	9	.	.	PUNCT
inlawrev-29046	1068	1	i	i	PRON
inlawrev-29046	1068	2	d.	d.	PROPN
inlawrev-29046	1068	3	at	at	ADP
inlawrev-29046	1068	4	844	844	NUM
inlawrev-29046	1068	5	.	.	PUNCT
inlawrev-29046	1068	6	447	447	NUM
inlawrev-29046	1068	7	.	.	PUNCT
inlawrev-29046	1069	1	i	i	PRON
inlawrev-29046	1069	2	d.	d.	PROPN
inlawrev-29046	1069	3	at	at	ADP
inlawrev-29046	1069	4	838	838	NUM
inlawrev-29046	1069	5	.	.	PUNCT
inlawrev-29046	1070	1	448	448	NUM
inlawrev-29046	1070	2	.	.	PUNCT
inlawrev-29046	1071	1	i	i	PRON
inlawrev-29046	1071	2	d.	d.	PROPN
inlawrev-29046	1071	3	at	at	ADP
inlawrev-29046	1071	4	839	839	NUM
inlawrev-29046	1071	5	.	.	PUNCT
inlawrev-29046	1072	1	449	449	NUM
inlawrev-29046	1072	2	.	.	PUNCT
inlawrev-29046	1073	1	i	i	PRON
inlawrev-29046	1073	2	d.	d.	PROPN
inlawrev-29046	1073	3	450	450	NUM
inlawrev-29046	1073	4	.	.	PUNCT
inlawrev-29046	1074	1	i	i	PRON
inlawrev-29046	1074	2	d.	d.	PROPN
inlawrev-29046	1074	3	(	(	PUNCT
inlawrev-29046	1074	4	citing	cite	VERB
inlawrev-29046	1074	5	pub	pub	NOUN
inlawrev-29046	1074	6	.	.	PUNCT
inlawrev-29046	1075	1	law	law	NOUN
inlawrev-29046	1075	2	no	no	INTJ
inlawrev-29046	1075	3	.	.	PUNCT
inlawrev-29046	1076	1	47	47	NUM
inlawrev-29046	1076	2	-	-	SYM
inlawrev-29046	1076	3	2006	2006	NUM
inlawrev-29046	1077	1	,	,	PUNCT
inlawrev-29046	1077	2	ind	ind	PROPN
inlawrev-29046	1077	3	.	.	PUNCT
inlawrev-29046	1077	4	code	code	PROPN
inlawrev-29046	1077	5	§	§	PROPN
inlawrev-29046	1077	6	§	§	PROPN
inlawrev-29046	1077	7	8	8	NUM
inlawrev-29046	1077	8	-	-	SYM
inlawrev-29046	1077	9	15.5	15.5	NUM
inlawrev-29046	1077	10	-	-	PUNCT
inlawrev-29046	1077	11	1	1	NUM
inlawrev-29046	1077	12	-	-	PUNCT
inlawrev-29046	1077	13	1–13	1–13	NUM
inlawrev-29046	1077	14	-	-	SYM
inlawrev-29046	1077	15	8	8	NUM
inlawrev-29046	1077	16	(	(	PUNCT
inlawrev-29046	1077	17	2024	2024	NUM
inlawrev-29046	1077	18	)	)	PUNCT
inlawrev-29046	1077	19	)	)	PUNCT
inlawrev-29046	1077	20	.	.	PUNCT
inlawrev-29046	1078	1	451	451	NUM
inlawrev-29046	1078	2	.	.	PUNCT
inlawrev-29046	1079	1	i	i	PRON
inlawrev-29046	1079	2	d.	d.	PROPN
inlawrev-29046	1079	3	at	at	ADP
inlawrev-29046	1079	4	844	844	NUM
inlawrev-29046	1079	5	.	.	PUNCT
inlawrev-29046	1079	6	452	452	NUM
inlawrev-29046	1079	7	.	.	PUNCT
inlawrev-29046	1080	1	i	i	PRON
inlawrev-29046	1080	2	d.	d.	PROPN
inlawrev-29046	1080	3	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1080	4	290405831_inlr-58-4_text.indd	290405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1080	5	290	290	NUM
inlawrev-29046	1080	6	5/13/25	5/13/25	NUM
inlawrev-29046	1080	7	4:51	4:51	NUM
inlawrev-29046	1080	8	 	 	SPACE
inlawrev-29046	1080	9	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	1080	10	4:51	4:51	NUM
inlawrev-29046	1080	11	 	 	SPACE
inlawrev-29046	1080	12	pm	pm	NOUN
inlawrev-29046	1080	13	2025	2025	NUM
inlawrev-29046	1080	14	]	]	PUNCT
inlawrev-29046	1080	15	tax	tax	NOUN
inlawrev-29046	1080	16	law	law	NOUN
inlawrev-29046	1080	17	967	967	NUM
inlawrev-29046	1080	18	definitions	definition	NOUN
inlawrev-29046	1080	19	.	.	PUNCT
inlawrev-29046	1081	1	this	this	DET
inlawrev-29046	1081	2	approach	approach	NOUN
inlawrev-29046	1081	3	continues	continue	VERB
inlawrev-29046	1081	4	to	to	PART
inlawrev-29046	1081	5	place	place	VERB
inlawrev-29046	1081	6	significant	significant	ADJ
inlawrev-29046	1081	7	pressure	pressure	NOUN
inlawrev-29046	1081	8	on	on	ADP
inlawrev-29046	1081	9	the	the	DET
inlawrev-29046	1081	10	legislature	legislature	NOUN
inlawrev-29046	1081	11	to	to	PART
inlawrev-29046	1081	12	refine	refine	VERB
inlawrev-29046	1081	13	statutory	statutory	ADJ
inlawrev-29046	1081	14	language	language	NOUN
inlawrev-29046	1081	15	and	and	CCONJ
inlawrev-29046	1081	16	eliminate	eliminate	VERB
inlawrev-29046	1081	17	ambiguities	ambiguity	NOUN
inlawrev-29046	1081	18	.	.	PUNCT
inlawrev-29046	1082	1	however	however	ADV
inlawrev-29046	1082	2	,	,	PUNCT
inlawrev-29046	1082	3	cases	case	NOUN
inlawrev-29046	1082	4	like	like	ADP
inlawrev-29046	1082	5	slatten	slatten	NOUN
inlawrev-29046	1082	6	,	,	PUNCT
inlawrev-29046	1082	7	sawlani	sawlani	NOUN
inlawrev-29046	1082	8	,	,	PUNCT
inlawrev-29046	1082	9	and	and	CCONJ
inlawrev-29046	1082	10	penn	penn	PROPN
inlawrev-29046	1082	11	entertainment	entertainment	PROPN
inlawrev-29046	1082	12	illustrate	illustrate	VERB
inlawrev-29046	1082	13	the	the	DET
inlawrev-29046	1082	14	ongoing	ongoing	ADJ
inlawrev-29046	1082	15	tension	tension	NOUN
inlawrev-29046	1082	16	between	between	ADP
inlawrev-29046	1082	17	maintaining	maintain	VERB
inlawrev-29046	1082	18	judicial	judicial	ADJ
inlawrev-29046	1082	19	consistency	consistency	NOUN
inlawrev-29046	1082	20	and	and	CCONJ
inlawrev-29046	1082	21	navigating	navigate	VERB
inlawrev-29046	1082	22	the	the	DET
inlawrev-29046	1082	23	practical	practical	ADJ
inlawrev-29046	1082	24	realities	reality	NOUN
inlawrev-29046	1082	25	of	of	ADP
inlawrev-29046	1082	26	tax	tax	NOUN
inlawrev-29046	1082	27	administration	administration	NOUN
inlawrev-29046	1082	28	,	,	PUNCT
inlawrev-29046	1082	29	all	all	PRON
inlawrev-29046	1082	30	within	within	ADP
inlawrev-29046	1082	31	the	the	DET
inlawrev-29046	1082	32	framework	framework	NOUN
inlawrev-29046	1082	33	of	of	ADP
inlawrev-29046	1082	34	prior	prior	ADJ
inlawrev-29046	1082	35	indiana	indiana	PROPN
inlawrev-29046	1082	36	tax	tax	NOUN
inlawrev-29046	1082	37	precedents	precedent	NOUN
inlawrev-29046	1082	38	,	,	PUNCT
inlawrev-29046	1082	39	state	state	NOUN
inlawrev-29046	1082	40	legislative	legislative	ADJ
inlawrev-29046	1082	41	and	and	CCONJ
inlawrev-29046	1082	42	agency	agency	NOUN
inlawrev-29046	1082	43	deference	deference	NOUN
inlawrev-29046	1082	44	,	,	PUNCT
inlawrev-29046	1082	45	and	and	CCONJ
inlawrev-29046	1082	46	the	the	DET
inlawrev-29046	1082	47	principles	principle	NOUN
inlawrev-29046	1082	48	of	of	ADP
inlawrev-29046	1082	49	separation	separation	NOUN
inlawrev-29046	1082	50	of	of	ADP
inlawrev-29046	1082	51	powers	power	NOUN
inlawrev-29046	1082	52	.	.	PUNCT
inlawrev-29046	1083	1	the	the	DET
inlawrev-29046	1083	2	increasing	increase	VERB
inlawrev-29046	1083	3	involvement	involvement	NOUN
inlawrev-29046	1083	4	of	of	ADP
inlawrev-29046	1083	5	senior	senior	ADJ
inlawrev-29046	1083	6	judges	judge	NOUN
inlawrev-29046	1083	7	further	far	ADV
inlawrev-29046	1083	8	underscores	underscore	VERB
inlawrev-29046	1083	9	the	the	DET
inlawrev-29046	1083	10	importance	importance	NOUN
inlawrev-29046	1083	11	of	of	ADP
inlawrev-29046	1083	12	preserving	preserve	VERB
inlawrev-29046	1083	13	institutional	institutional	ADJ
inlawrev-29046	1083	14	continuity	continuity	NOUN
inlawrev-29046	1083	15	and	and	CCONJ
inlawrev-29046	1083	16	expertise	expertise	NOUN
inlawrev-29046	1083	17	within	within	ADP
inlawrev-29046	1083	18	the	the	DET
inlawrev-29046	1083	19	tax	tax	NOUN
inlawrev-29046	1083	20	court	court	NOUN
inlawrev-29046	1083	21	.	.	PUNCT
inlawrev-29046	1084	1	as	as	SCONJ
inlawrev-29046	1084	2	the	the	DET
inlawrev-29046	1084	3	indiana	indiana	PROPN
inlawrev-29046	1084	4	supreme	supreme	PROPN
inlawrev-29046	1084	5	court	court	PROPN
inlawrev-29046	1084	6	prepares	prepare	VERB
inlawrev-29046	1084	7	to	to	PART
inlawrev-29046	1084	8	review	review	VERB
inlawrev-29046	1084	9	pivotal	pivotal	ADJ
inlawrev-29046	1084	10	cases	case	NOUN
inlawrev-29046	1084	11	,	,	PUNCT
inlawrev-29046	1084	12	its	its	PRON
inlawrev-29046	1084	13	forthcoming	forthcoming	ADJ
inlawrev-29046	1084	14	decisions	decision	NOUN
inlawrev-29046	1084	15	are	be	AUX
inlawrev-29046	1084	16	poised	poise	VERB
inlawrev-29046	1084	17	to	to	PART
inlawrev-29046	1084	18	shape	shape	VERB
inlawrev-29046	1084	19	the	the	DET
inlawrev-29046	1084	20	contours	contours	NOUN
inlawrev-29046	1084	21	of	of	ADP
inlawrev-29046	1084	22	the	the	DET
inlawrev-29046	1084	23	state	state	NOUN
inlawrev-29046	1084	24	’s	’s	PART
inlawrev-29046	1084	25	tax	tax	NOUN
inlawrev-29046	1084	26	policy	policy	NOUN
inlawrev-29046	1084	27	for	for	ADP
inlawrev-29046	1084	28	years	year	NOUN
inlawrev-29046	1084	29	to	to	PART
inlawrev-29046	1084	30	come	come	VERB
inlawrev-29046	1084	31	.	.	PUNCT
inlawrev-29046	1085	1	ultimately	ultimately	ADV
inlawrev-29046	1085	2	,	,	PUNCT
inlawrev-29046	1085	3	the	the	DET
inlawrev-29046	1085	4	dynamic	dynamic	ADJ
inlawrev-29046	1085	5	interplay	interplay	NOUN
inlawrev-29046	1085	6	between	between	ADP
inlawrev-29046	1085	7	the	the	DET
inlawrev-29046	1085	8	judicial	judicial	ADJ
inlawrev-29046	1085	9	,	,	PUNCT
inlawrev-29046	1085	10	legislative	legislative	ADJ
inlawrev-29046	1085	11	,	,	PUNCT
inlawrev-29046	1085	12	and	and	CCONJ
inlawrev-29046	1085	13	administrative	administrative	ADJ
inlawrev-29046	1085	14	branches	branch	NOUN
inlawrev-29046	1085	15	remains	remain	VERB
inlawrev-29046	1085	16	essential	essential	ADJ
inlawrev-29046	1085	17	to	to	ADP
inlawrev-29046	1085	18	ensuring	ensure	VERB
inlawrev-29046	1085	19	fairness	fairness	NOUN
inlawrev-29046	1085	20	and	and	CCONJ
inlawrev-29046	1085	21	predictability	predictability	NOUN
inlawrev-29046	1085	22	in	in	ADP
inlawrev-29046	1085	23	indiana	indiana	PROPN
inlawrev-29046	1085	24	’s	’s	PART
inlawrev-29046	1085	25	tax	tax	NOUN
inlawrev-29046	1085	26	system	system	NOUN
inlawrev-29046	1085	27	.	.	PUNCT
inlawrev-29046	1086	1	this	this	DET
inlawrev-29046	1086	2	survey	survey	NOUN
inlawrev-29046	1086	3	emphasizes	emphasize	VERB
inlawrev-29046	1086	4	the	the	DET
inlawrev-29046	1086	5	need	need	NOUN
inlawrev-29046	1086	6	to	to	PART
inlawrev-29046	1086	7	closely	closely	ADV
inlawrev-29046	1086	8	monitor	monitor	VERB
inlawrev-29046	1086	9	these	these	DET
inlawrev-29046	1086	10	developments	development	NOUN
inlawrev-29046	1086	11	to	to	PART
inlawrev-29046	1086	12	understand	understand	VERB
inlawrev-29046	1086	13	better	well	ADJ
inlawrev-29046	1086	14	their	their	PRON
inlawrev-29046	1086	15	implications	implication	NOUN
inlawrev-29046	1086	16	for	for	ADP
inlawrev-29046	1086	17	taxpayers	taxpayer	NOUN
inlawrev-29046	1086	18	,	,	PUNCT
inlawrev-29046	1086	19	practitioners	practitioner	NOUN
inlawrev-29046	1086	20	,	,	PUNCT
inlawrev-29046	1086	21	and	and	CCONJ
inlawrev-29046	1086	22	policymakers	policymaker	NOUN
inlawrev-29046	1086	23	alike	alike	ADV
inlawrev-29046	1086	24	.	.	PUNCT
inlawrev-29046	1087	1	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1087	2	291405831_inlr-58-4_text.indd	291405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1087	3	291	291	NUM
inlawrev-29046	1087	4	5/13/25	5/13/25	NUM
inlawrev-29046	1087	5	4:51	4:51	NUM
inlawrev-29046	1087	6	 	 	SPACE
inlawrev-29046	1087	7	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	1087	8	4:51	4:51	NUM
inlawrev-29046	1087	9	 	 	SPACE
inlawrev-29046	1087	10	pm	pm	NOUN
inlawrev-29046	1087	11	405831_inlr-58-4_text.indd	405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1087	12	292405831_inlr-58-4_text.indd	292405831_inlr-58-4_text.indd	NUM
inlawrev-29046	1087	13	292	292	NUM
inlawrev-29046	1087	14	5/13/25	5/13/25	NUM
inlawrev-29046	1087	15	4:51	4:51	NUM
inlawrev-29046	1087	16	 	 	SPACE
inlawrev-29046	1087	17	pm5/13/25	pm5/13/25	NOUN
inlawrev-29046	1087	18	4:51	4:51	NUM
inlawrev-29046	1087	19	 	 	SPACE
inlawrev-29046	1087	20	pm	pm	NOUN