id	sid	tid	token	lemma	pos
inlawrev-2922	1	1	indiana	indiana	PROPN
inlawrev-2922	1	2	law	law	PROPN
inlawrev-2922	1	3	review	review	VERB
inlawrev-2922	1	4	developments	development	NOUN
inlawrev-2922	1	5	in	in	ADP
inlawrev-2922	1	6	indiana	indiana	PROPN
inlawrev-2922	1	7	tax	tax	NOUN
inlawrev-2922	1	8	law	law	NOUN
inlawrev-2922	1	9	:	:	PUNCT
inlawrev-2922	1	10	further	further	ADJ
inlawrev-2922	1	11	refinements	refinement	NOUN
inlawrev-2922	1	12	of	of	ADP
inlawrev-2922	1	13	the	the	DET
inlawrev-2922	1	14	indiana	indiana	PROPN
inlawrev-2922	1	15	tax	tax	PROPN
inlawrev-2922	1	16	court	court	NOUN
inlawrev-2922	1	17	's	's	PART
inlawrev-2922	1	18	jurisdiction	jurisdiction	NOUN
inlawrev-2922	1	19	,	,	PUNCT
inlawrev-2922	1	20	and	and	CCONJ
inlawrev-2922	1	21	the	the	DET
inlawrev-2922	1	22	attack	attack	NOUN
inlawrev-2922	1	23	on	on	ADP
inlawrev-2922	1	24	indiana	indiana	PROPN
inlawrev-2922	1	25	's	's	PART
inlawrev-2922	1	26	property	property	NOUN
inlawrev-2922	1	27	tax	tax	NOUN
inlawrev-2922	1	28	system	system	NOUN
inlawrev-2922	1	29	lawrence	lawrence	PROPN
inlawrev-2922	1	30	a.	a.	PROPN
inlawrev-2922	1	31	jegen	jegen	PROPN
inlawrev-2922	1	32	,	,	PUNCT
inlawrev-2922	1	33	iii	iii	PROPN
inlawrev-2922	1	34	*	*	PUNCT
inlawrev-2922	1	35	john	john	PROPN
inlawrev-2922	1	36	r.	r.	PROPN
inlawrev-2922	1	37	maley	maley	PROPN
inlawrev-2922	1	38	*	*	PROPN
inlawrev-2922	1	39	*	*	PROPN
inlawrev-2922	1	40	i.	i.	NOUN
inlawrev-2922	1	41	introduction	introduction	NOUN
inlawrev-2922	1	42	during	during	ADP
inlawrev-2922	1	43	the	the	DET
inlawrev-2922	1	44	survey	survey	NOUN
inlawrev-2922	1	45	period	period	NOUN
inlawrev-2922	1	46	there	there	PRON
inlawrev-2922	1	47	were	be	VERB
inlawrev-2922	1	48	several	several	ADJ
inlawrev-2922	1	49	significant	significant	ADJ
inlawrev-2922	1	50	developments	development	NOUN
inlawrev-2922	1	51	in	in	ADP
inlawrev-2922	1	52	indiana	indiana	PROPN
inlawrev-2922	1	53	taxation	taxation	PROPN
inlawrev-2922	1	54	.	.	PUNCT
inlawrev-2922	2	1	in	in	ADP
inlawrev-2922	2	2	the	the	DET
inlawrev-2922	2	3	property	property	NOUN
inlawrev-2922	2	4	tax	tax	NOUN
inlawrev-2922	2	5	area	area	NOUN
inlawrev-2922	2	6	,	,	PUNCT
inlawrev-2922	2	7	the	the	DET
inlawrev-2922	2	8	indiana	indiana	PROPN
inlawrev-2922	2	9	general	general	PROPN
inlawrev-2922	2	10	assembly	assembly	PROPN
inlawrev-2922	2	11	directed	direct	VERB
inlawrev-2922	2	12	the	the	DET
inlawrev-2922	2	13	indiana	indiana	PROPN
inlawrev-2922	2	14	state	state	PROPN
inlawrev-2922	2	15	board	board	PROPN
inlawrev-2922	2	16	of	of	ADP
inlawrev-2922	2	17	tax	tax	NOUN
inlawrev-2922	2	18	commissioners	commissioner	NOUN
inlawrev-2922	2	19	to	to	PART
inlawrev-2922	2	20	study	study	VERB
inlawrev-2922	2	21	the	the	DET
inlawrev-2922	2	22	property	property	NOUN
inlawrev-2922	2	23	tax	tax	NOUN
inlawrev-2922	2	24	system	system	NOUN
inlawrev-2922	2	25	.	.	PUNCT
inlawrev-2922	3	1	the	the	DET
inlawrev-2922	3	2	legislature	legislature	NOUN
inlawrev-2922	3	3	also	also	ADV
inlawrev-2922	3	4	created	create	VERB
inlawrev-2922	3	5	a	a	DET
inlawrev-2922	3	6	special	special	ADJ
inlawrev-2922	3	7	committee	committee	NOUN
inlawrev-2922	3	8	to	to	PART
inlawrev-2922	3	9	study	study	VERB
inlawrev-2922	3	10	the	the	DET
inlawrev-2922	3	11	reassessment	reassessment	NOUN
inlawrev-2922	3	12	process	process	NOUN
inlawrev-2922	3	13	.	.	PUNCT
inlawrev-2922	4	1	litigation	litigation	NOUN
inlawrev-2922	4	2	challenging	challenge	VERB
inlawrev-2922	4	3	the	the	DET
inlawrev-2922	4	4	very	very	ADJ
inlawrev-2922	4	5	foundations	foundation	NOUN
inlawrev-2922	4	6	of	of	ADP
inlawrev-2922	4	7	the	the	DET
inlawrev-2922	4	8	property	property	NOUN
inlawrev-2922	4	9	tax	tax	NOUN
inlawrev-2922	4	10	system	system	NOUN
inlawrev-2922	4	11	was	be	AUX
inlawrev-2922	4	12	initiated	initiate	VERB
inlawrev-2922	4	13	as	as	ADV
inlawrev-2922	4	14	well	well	ADV
inlawrev-2922	4	15	.	.	PUNCT
inlawrev-2922	5	1	just	just	ADV
inlawrev-2922	5	2	as	as	ADV
inlawrev-2922	5	3	important	important	ADJ
inlawrev-2922	5	4	,	,	PUNCT
inlawrev-2922	5	5	however	however	ADV
inlawrev-2922	5	6	,	,	PUNCT
inlawrev-2922	5	7	are	be	AUX
inlawrev-2922	5	8	the	the	DET
inlawrev-2922	5	9	developments	development	NOUN
inlawrev-2922	5	10	involving	involve	VERB
inlawrev-2922	5	11	the	the	DET
inlawrev-2922	5	12	jurisdiction	jurisdiction	NOUN
inlawrev-2922	5	13	of	of	ADP
inlawrev-2922	5	14	the	the	DET
inlawrev-2922	5	15	indiana	indiana	PROPN
inlawrev-2922	5	16	tax	tax	PROPN
inlawrev-2922	5	17	court	court	NOUN
inlawrev-2922	5	18	.	.	PUNCT
inlawrev-2922	6	1	even	even	ADV
inlawrev-2922	6	2	though	though	SCONJ
inlawrev-2922	6	3	the	the	DET
inlawrev-2922	6	4	indiana	indiana	PROPN
inlawrev-2922	6	5	tax	tax	PROPN
inlawrev-2922	6	6	court	court	NOUN
inlawrev-2922	6	7	is	be	AUX
inlawrev-2922	6	8	entering	enter	VERB
inlawrev-2922	6	9	its	its	PRON
inlawrev-2922	6	10	fifth	fifth	ADJ
inlawrev-2922	6	11	year	year	NOUN
inlawrev-2922	6	12	,	,	PUNCT
inlawrev-2922	6	13	questions	question	NOUN
inlawrev-2922	6	14	about	about	ADP
inlawrev-2922	6	15	its	its	PRON
inlawrev-2922	6	16	jurisdiction	jurisdiction	NOUN
inlawrev-2922	6	17	are	be	AUX
inlawrev-2922	6	18	still	still	ADV
inlawrev-2922	6	19	being	be	AUX
inlawrev-2922	6	20	resolved	resolve	VERB
inlawrev-2922	6	21	.	.	PUNCT
inlawrev-2922	7	1	in	in	ADP
inlawrev-2922	7	2	1990	1990	NUM
inlawrev-2922	7	3	,	,	PUNCT
inlawrev-2922	7	4	both	both	CCONJ
inlawrev-2922	7	5	the	the	DET
inlawrev-2922	7	6	indiana	indiana	PROPN
inlawrev-2922	7	7	supreme	supreme	PROPN
inlawrev-2922	7	8	court	court	PROPN
inlawrev-2922	7	9	and	and	CCONJ
inlawrev-2922	7	10	the	the	DET
inlawrev-2922	7	11	indiana	indiana	PROPN
inlawrev-2922	7	12	general	general	PROPN
inlawrev-2922	7	13	assembly	assembly	PROPN
inlawrev-2922	7	14	limited	limit	VERB
inlawrev-2922	7	15	the	the	DET
inlawrev-2922	7	16	indiana	indiana	PROPN
inlawrev-2922	7	17	tax	tax	PROPN
inlawrev-2922	7	18	court	court	NOUN
inlawrev-2922	7	19	's	's	PART
inlawrev-2922	7	20	jurisdiction	jurisdiction	NOUN
inlawrev-2922	7	21	to	to	ADP
inlawrev-2922	7	22	some	some	DET
inlawrev-2922	7	23	degree	degree	NOUN
inlawrev-2922	7	24	.	.	PUNCT
inlawrev-2922	8	1	section	section	NOUN
inlawrev-2922	8	2	ii	ii	PROPN
inlawrev-2922	8	3	of	of	ADP
inlawrev-2922	8	4	this	this	DET
inlawrev-2922	8	5	article	article	NOUN
inlawrev-2922	8	6	analyzes	analyze	VERB
inlawrev-2922	8	7	the	the	DET
inlawrev-2922	8	8	indiana	indiana	PROPN
inlawrev-2922	8	9	tax	tax	PROPN
inlawrev-2922	8	10	court	court	NOUN
inlawrev-2922	8	11	's	's	PART
inlawrev-2922	8	12	jurisdiction	jurisdiction	NOUN
inlawrev-2922	8	13	,	,	PUNCT
inlawrev-2922	8	14	including	include	VERB
inlawrev-2922	8	15	a	a	DET
inlawrev-2922	8	16	discussion	discussion	NOUN
inlawrev-2922	8	17	of	of	ADP
inlawrev-2922	8	18	the	the	DET
inlawrev-2922	8	19	recent	recent	ADJ
inlawrev-2922	8	20	jurisdictional	jurisdictional	ADJ
inlawrev-2922	8	21	changes	change	NOUN
inlawrev-2922	8	22	.	.	PUNCT
inlawrev-2922	9	1	recommendations	recommendation	NOUN
inlawrev-2922	9	2	are	be	AUX
inlawrev-2922	9	3	made	make	VERB
inlawrev-2922	9	4	to	to	ADP
inlawrev-2922	9	5	the	the	DET
inlawrev-2922	9	6	indiana	indiana	PROPN
inlawrev-2922	9	7	general	general	PROPN
inlawrev-2922	9	8	assembly	assembly	PROPN
inlawrev-2922	9	9	for	for	ADP
inlawrev-2922	9	10	improving	improve	VERB
inlawrev-2922	9	11	the	the	DET
inlawrev-2922	9	12	indiana	indiana	PROPN
inlawrev-2922	9	13	tax	tax	PROPN
inlawrev-2922	9	14	court	court	NOUN
inlawrev-2922	9	15	's	's	PART
inlawrev-2922	9	16	jurisdiction	jurisdiction	NOUN
inlawrev-2922	9	17	.	.	PUNCT
inlawrev-2922	10	1	section	section	NOUN
inlawrev-2922	10	2	iii	iii	PROPN
inlawrev-2922	10	3	of	of	ADP
inlawrev-2922	10	4	this	this	DET
inlawrev-2922	10	5	article	article	NOUN
inlawrev-2922	10	6	analyzes	analyze	VERB
inlawrev-2922	10	7	developments	development	NOUN
inlawrev-2922	10	8	in	in	ADP
inlawrev-2922	10	9	the	the	DET
inlawrev-2922	10	10	property	property	NOUN
inlawrev-2922	10	11	tax	tax	NOUN
inlawrev-2922	10	12	area	area	NOUN
inlawrev-2922	10	13	,	,	PUNCT
inlawrev-2922	10	14	focusing	focus	VERB
inlawrev-2922	10	15	on	on	ADP
inlawrev-2922	10	16	the	the	DET
inlawrev-2922	10	17	critical	critical	ADJ
inlawrev-2922	10	18	review	review	NOUN
inlawrev-2922	10	19	of	of	ADP
inlawrev-2922	10	20	property	property	NOUN
inlawrev-2922	10	21	taxation	taxation	NOUN
inlawrev-2922	10	22	that	that	PRON
inlawrev-2922	10	23	is	be	AUX
inlawrev-2922	10	24	underway	underway	ADJ
inlawrev-2922	10	25	.	.	PUNCT
inlawrev-2922	11	1	ii	ii	X
inlawrev-2922	11	2	.	.	PUNCT
inlawrev-2922	12	1	the	the	DET
inlawrev-2922	12	2	indiana	indiana	PROPN
inlawrev-2922	12	3	tax	tax	PROPN
inlawrev-2922	12	4	court	court	NOUN
inlawrev-2922	12	5	's	's	PART
inlawrev-2922	12	6	jurisdiction	jurisdiction	NOUN
inlawrev-2922	12	7	after	after	ADP
inlawrev-2922	12	8	five	five	NUM
inlawrev-2922	12	9	years	year	NOUN
inlawrev-2922	12	10	of	of	ADP
inlawrev-2922	12	11	existence	existence	NOUN
inlawrev-2922	13	1	,	,	PUNCT
inlawrev-2922	13	2	the	the	DET
inlawrev-2922	13	3	basic	basic	ADJ
inlawrev-2922	13	4	jurisdictional	jurisdictional	ADJ
inlawrev-2922	13	5	confines	confine	NOUN
inlawrev-2922	13	6	of	of	ADP
inlawrev-2922	13	7	the	the	DET
inlawrev-2922	13	8	indiana	indiana	PROPN
inlawrev-2922	13	9	tax	tax	PROPN
inlawrev-2922	13	10	court	court	PROPN
inlawrev-2922	13	11	now	now	ADV
inlawrev-2922	13	12	appear	appear	VERB
inlawrev-2922	13	13	to	to	PART
inlawrev-2922	13	14	be	be	AUX
inlawrev-2922	13	15	in	in	ADP
inlawrev-2922	13	16	place	place	NOUN
inlawrev-2922	13	17	,	,	PUNCT
inlawrev-2922	13	18	but	but	CCONJ
inlawrev-2922	13	19	a	a	DET
inlawrev-2922	13	20	few	few	ADJ
inlawrev-2922	13	21	important	important	ADJ
inlawrev-2922	13	22	questions	question	NOUN
inlawrev-2922	13	23	still	still	ADV
inlawrev-2922	13	24	linger	linger	VERB
inlawrev-2922	13	25	.	.	PUNCT
inlawrev-2922	14	1	*	*	PUNCT
inlawrev-2922	14	2	thomas	thomas	PROPN
inlawrev-2922	14	3	f.	f.	PROPN
inlawrev-2922	14	4	sheehan	sheehan	PROPN
inlawrev-2922	14	5	professor	professor	PROPN
inlawrev-2922	14	6	of	of	ADP
inlawrev-2922	14	7	tax	tax	NOUN
inlawrev-2922	14	8	law	law	NOUN
inlawrev-2922	14	9	and	and	CCONJ
inlawrev-2922	14	10	policy	policy	NOUN
inlawrev-2922	14	11	,	,	PUNCT
inlawrev-2922	14	12	indiana	indiana	PROPN
inlawrev-2922	14	13	university	university	PROPN
inlawrev-2922	14	14	school	school	NOUN
inlawrev-2922	14	15	of	of	ADP
inlawrev-2922	14	16	law	law	NOUN
inlawrev-2922	14	17	-	-	PUNCT
inlawrev-2922	14	18	indianapolis	indianapolis	PROPN
inlawrev-2922	14	19	.	.	PUNCT
inlawrev-2922	15	1	b.a	b.a	PROPN
inlawrev-2922	15	2	.	.	PROPN
inlawrev-2922	15	3	,	,	PUNCT
inlawrev-2922	15	4	beloit	beloit	NOUN
inlawrev-2922	15	5	college	college	NOUN
inlawrev-2922	15	6	;	;	PUNCT
inlawrev-2922	15	7	m.b.a	m.b.a	NOUN
inlawrev-2922	15	8	.	.	PROPN
inlawrev-2922	15	9	,	,	PUNCT
inlawrev-2922	15	10	j.d	j.d	PROPN
inlawrev-2922	15	11	.	.	PROPN
inlawrev-2922	15	12	,	,	PUNCT
inlawrev-2922	15	13	university	university	PROPN
inlawrev-2922	15	14	of	of	ADP
inlawrev-2922	15	15	michigan	michigan	PROPN
inlawrev-2922	15	16	;	;	PUNCT
inlawrev-2922	15	17	ll.m	ll.m	X
inlawrev-2922	15	18	.	.	PUNCT
inlawrev-2922	15	19	,	,	PUNCT
inlawrev-2922	15	20	new	new	PROPN
inlawrev-2922	15	21	york	york	PROPN
inlawrev-2922	15	22	university	university	PROPN
inlawrev-2922	15	23	.	.	PUNCT
inlawrev-2922	16	1	*	*	PUNCT
inlawrev-2922	16	2	*	*	PUNCT
inlawrev-2922	16	3	associate	associate	NOUN
inlawrev-2922	16	4	,	,	PUNCT
inlawrev-2922	16	5	barnes	barnes	PROPN
inlawrev-2922	16	6	&	&	CCONJ
inlawrev-2922	16	7	thornburg	thornburg	PROPN
inlawrev-2922	16	8	,	,	PUNCT
inlawrev-2922	16	9	indianapolis	indianapolis	PROPN
inlawrev-2922	16	10	.	.	PUNCT
inlawrev-2922	17	1	adjunct	adjunct	ADJ
inlawrev-2922	17	2	lecturer	lecturer	NOUN
inlawrev-2922	17	3	,	,	PUNCT
inlawrev-2922	17	4	indiana	indiana	PROPN
inlawrev-2922	17	5	university	university	PROPN
inlawrev-2922	17	6	school	school	NOUN
inlawrev-2922	17	7	of	of	ADP
inlawrev-2922	17	8	law	law	NOUN
inlawrev-2922	17	9	-	-	PUNCT
inlawrev-2922	17	10	indianapolis	indianapolis	PROPN
inlawrev-2922	17	11	.	.	PUNCT
inlawrev-2922	18	1	b.a	b.a	PROPN
inlawrev-2922	18	2	.	.	PROPN
inlawrev-2922	18	3	,	,	PUNCT
inlawrev-2922	18	4	university	university	PROPN
inlawrev-2922	18	5	of	of	ADP
inlawrev-2922	18	6	notre	notre	PROPN
inlawrev-2922	18	7	dame	dame	PROPN
inlawrev-2922	18	8	,	,	PUNCT
inlawrev-2922	18	9	1985	1985	NUM
inlawrev-2922	18	10	;	;	PUNCT
inlawrev-2922	18	11	j.d	j.d	PROPN
inlawrev-2922	18	12	.	.	PUNCT
inlawrev-2922	19	1	(	(	PUNCT
inlawrev-2922	19	2	summa	summa	ADJ
inlawrev-2922	19	3	cum	cum	NOUN
inlawrev-2922	19	4	laude	laude	NOUN
inlawrev-2922	19	5	)	)	PUNCT
inlawrev-2922	19	6	,	,	PUNCT
inlawrev-2922	19	7	indiana	indiana	PROPN
inlawrev-2922	19	8	university	university	PROPN
inlawrev-2922	19	9	school	school	NOUN
inlawrev-2922	19	10	of	of	ADP
inlawrev-2922	19	11	law	law	NOUN
inlawrev-2922	19	12	-	-	PUNCT
inlawrev-2922	19	13	indianapolis	indianapolis	PROPN
inlawrev-2922	19	14	,	,	PUNCT
inlawrev-2922	19	15	1988	1988	NUM
inlawrev-2922	19	16	;	;	PUNCT
inlawrev-2922	19	17	law	law	NOUN
inlawrev-2922	19	18	clerk	clerk	NOUN
inlawrev-2922	19	19	to	to	ADP
inlawrev-2922	19	20	the	the	DET
inlawrev-2922	19	21	honorable	honorable	ADJ
inlawrev-2922	19	22	larry	larry	PROPN
inlawrev-2922	19	23	j.	j.	PROPN
inlawrev-2922	19	24	mckinney	mckinney	PROPN
inlawrev-2922	19	25	,	,	PUNCT
inlawrev-2922	19	26	united	united	PROPN
inlawrev-2922	19	27	states	states	PROPN
inlawrev-2922	19	28	district	district	PROPN
inlawrev-2922	19	29	court	court	NOUN
inlawrev-2922	19	30	,	,	PUNCT
inlawrev-2922	19	31	southern	southern	ADJ
inlawrev-2922	19	32	district	district	PROPN
inlawrev-2922	19	33	of	of	ADP
inlawrev-2922	19	34	indiana	indiana	PROPN
inlawrev-2922	19	35	,	,	PUNCT
inlawrev-2922	19	36	1988	1988	NUM
inlawrev-2922	19	37	-	-	SYM
inlawrev-2922	19	38	90	90	NUM
inlawrev-2922	19	39	.	.	NOUN
inlawrev-2922	19	40	1126	1126	NUM
inlawrev-2922	19	41	indiana	indiana	PROPN
inlawrev-2922	19	42	law	law	PROPN
inlawrev-2922	19	43	review	review	NOUN
inlawrev-2922	20	1	[	[	X
inlawrev-2922	20	2	vol	vol	NOUN
inlawrev-2922	20	3	.	.	PUNCT
inlawrev-2922	21	1	24:1125	24:1125	NUM
inlawrev-2922	21	2	a.	a.	NOUN
inlawrev-2922	21	3	the	the	DET
inlawrev-2922	21	4	statutory	statutory	ADJ
inlawrev-2922	21	5	scheme	scheme	NOUN
inlawrev-2922	21	6	the	the	DET
inlawrev-2922	21	7	enabling	enable	VERB
inlawrev-2922	21	8	statute	statute	NOUN
inlawrev-2922	21	9	begins	begin	VERB
inlawrev-2922	21	10	with	with	ADP
inlawrev-2922	21	11	the	the	DET
inlawrev-2922	21	12	statement	statement	NOUN
inlawrev-2922	21	13	that	that	SCONJ
inlawrev-2922	21	14	the	the	DET
inlawrev-2922	21	15	*	*	ADJ
inlawrev-2922	21	16	*	*	NOUN
inlawrev-2922	21	17	tax	tax	NOUN
inlawrev-2922	21	18	court	court	NOUN
inlawrev-2922	21	19	is	be	AUX
inlawrev-2922	21	20	a	a	DET
inlawrev-2922	21	21	court	court	NOUN
inlawrev-2922	21	22	of	of	ADP
inlawrev-2922	21	23	limited	limited	ADJ
inlawrev-2922	21	24	jurisdiction	jurisdiction	NOUN
inlawrev-2922	21	25	.	.	PUNCT
inlawrev-2922	22	1	*	*	PUNCT
inlawrev-2922	22	2	'	'	PUNCT
inlawrev-2922	22	3	*	*	PUNCT
inlawrev-2922	22	4	it	it	PRON
inlawrev-2922	22	5	then	then	ADV
inlawrev-2922	22	6	sets	set	VERB
inlawrev-2922	22	7	forth	forth	ADP
inlawrev-2922	22	8	the	the	DET
inlawrev-2922	22	9	basic	basic	ADJ
inlawrev-2922	22	10	jurisdictional	jurisdictional	ADJ
inlawrev-2922	22	11	framework	framework	NOUN
inlawrev-2922	22	12	:	:	PUNCT
inlawrev-2922	22	13	the	the	DET
inlawrev-2922	22	14	tax	tax	NOUN
inlawrev-2922	22	15	court	court	NOUN
inlawrev-2922	22	16	has	have	VERB
inlawrev-2922	22	17	exclusive	exclusive	ADJ
inlawrev-2922	22	18	jurisdiction	jurisdiction	NOUN
inlawrev-2922	22	19	over	over	ADP
inlawrev-2922	22	20	any	any	DET
inlawrev-2922	22	21	case	case	NOUN
inlawrev-2922	22	22	that	that	PRON
inlawrev-2922	22	23	arises	arise	VERB
inlawrev-2922	22	24	under	under	ADP
inlawrev-2922	22	25	the	the	DET
inlawrev-2922	22	26	tax	tax	NOUN
inlawrev-2922	22	27	laws	law	NOUN
inlawrev-2922	22	28	of	of	ADP
inlawrev-2922	22	29	this	this	DET
inlawrev-2922	22	30	state	state	NOUN
inlawrev-2922	22	31	and	and	CCONJ
inlawrev-2922	22	32	that	that	PRON
inlawrev-2922	22	33	is	be	AUX
inlawrev-2922	22	34	an	an	DET
inlawrev-2922	22	35	initial	initial	ADJ
inlawrev-2922	22	36	appeal	appeal	NOUN
inlawrev-2922	22	37	of	of	ADP
inlawrev-2922	22	38	a	a	DET
inlawrev-2922	22	39	final	final	ADJ
inlawrev-2922	22	40	determination	determination	NOUN
inlawrev-2922	22	41	made	make	VERB
inlawrev-2922	22	42	by	by	ADP
inlawrev-2922	22	43	:	:	PUNCT
inlawrev-2922	22	44	(	(	PUNCT
inlawrev-2922	22	45	1	1	X
inlawrev-2922	22	46	)	)	PUNCT
inlawrev-2922	22	47	the	the	DET
inlawrev-2922	22	48	department	department	NOUN
inlawrev-2922	22	49	of	of	ADP
inlawrev-2922	22	50	state	state	PROPN
inlawrev-2922	22	51	revenue	revenue	NOUN
inlawrev-2922	22	52	with	with	ADP
inlawrev-2922	22	53	respect	respect	NOUN
inlawrev-2922	22	54	to	to	ADP
inlawrev-2922	22	55	a	a	DET
inlawrev-2922	22	56	listed	list	VERB
inlawrev-2922	22	57	tax	tax	NOUN
inlawrev-2922	22	58	;	;	PUNCT
inlawrev-2922	22	59	or	or	CCONJ
inlawrev-2922	22	60	(	(	PUNCT
inlawrev-2922	22	61	2	2	X
inlawrev-2922	22	62	)	)	PUNCT
inlawrev-2922	22	63	the	the	DET
inlawrev-2922	22	64	state	state	NOUN
inlawrev-2922	22	65	board	board	NOUN
inlawrev-2922	22	66	of	of	ADP
inlawrev-2922	22	67	tax	tax	NOUN
inlawrev-2922	22	68	commissioners	commissioner	NOUN
inlawrev-2922	22	69	.	.	PUNCT
inlawrev-2922	23	1	(	(	PUNCT
inlawrev-2922	23	2	b	b	X
inlawrev-2922	23	3	)	)	PUNCT
inlawrev-2922	23	4	the	the	DET
inlawrev-2922	23	5	tax	tax	NOUN
inlawrev-2922	23	6	court	court	NOUN
inlawrev-2922	23	7	also	also	ADV
inlawrev-2922	23	8	has	have	VERB
inlawrev-2922	23	9	any	any	DET
inlawrev-2922	23	10	other	other	ADJ
inlawrev-2922	23	11	jurisdiction	jurisdiction	NOUN
inlawrev-2922	23	12	conferred	confer	VERB
inlawrev-2922	23	13	by	by	ADP
inlawrev-2922	23	14	statute	statute	NOUN
inlawrev-2922	23	15	.	.	PROPN
inlawrev-2922	23	16	2	2	NUM
inlawrev-2922	23	17	the	the	DET
inlawrev-2922	23	18	enabling	enable	VERB
inlawrev-2922	23	19	statute	statute	NOUN
inlawrev-2922	23	20	then	then	ADV
inlawrev-2922	23	21	further	far	ADV
inlawrev-2922	23	22	defines	define	VERB
inlawrev-2922	23	23	the	the	DET
inlawrev-2922	23	24	indiana	indiana	PROPN
inlawrev-2922	23	25	tax	tax	PROPN
inlawrev-2922	23	26	court	court	NOUN
inlawrev-2922	23	27	's	's	PART
inlawrev-2922	23	28	jurisdiction	jurisdiction	NOUN
inlawrev-2922	23	29	as	as	SCONJ
inlawrev-2922	23	30	follows	follow	VERB
inlawrev-2922	23	31	:	:	PUNCT
inlawrev-2922	23	32	the	the	DET
inlawrev-2922	23	33	cases	case	NOUN
inlawrev-2922	23	34	over	over	ADP
inlawrev-2922	23	35	which	which	PRON
inlawrev-2922	23	36	the	the	DET
inlawrev-2922	23	37	tax	tax	NOUN
inlawrev-2922	23	38	court	court	NOUN
inlawrev-2922	23	39	has	have	VERB
inlawrev-2922	23	40	exclusive	exclusive	ADJ
inlawrev-2922	23	41	original	original	ADJ
inlawrev-2922	23	42	jurisdiction	jurisdiction	NOUN
inlawrev-2922	23	43	are	be	AUX
inlawrev-2922	23	44	referred	refer	VERB
inlawrev-2922	23	45	to	to	ADP
inlawrev-2922	23	46	as	as	ADP
inlawrev-2922	23	47	original	original	ADJ
inlawrev-2922	23	48	tax	tax	NOUN
inlawrev-2922	23	49	appeals	appeal	NOUN
inlawrev-2922	23	50	in	in	ADP
inlawrev-2922	23	51	this	this	DET
inlawrev-2922	23	52	chapter	chapter	NOUN
inlawrev-2922	23	53	.	.	PUNCT
inlawrev-2922	24	1	the	the	DET
inlawrev-2922	24	2	tax	tax	NOUN
inlawrev-2922	24	3	court	court	NOUN
inlawrev-2922	24	4	does	do	AUX
inlawrev-2922	24	5	not	not	PART
inlawrev-2922	24	6	have	have	VERB
inlawrev-2922	24	7	jurisdiction	jurisdiction	NOUN
inlawrev-2922	24	8	over	over	ADP
inlawrev-2922	24	9	a	a	DET
inlawrev-2922	24	10	case	case	NOUN
inlawrev-2922	24	11	unless	unless	SCONJ
inlawrev-2922	24	12	:	:	PUNCT
inlawrev-2922	24	13	(	(	PUNCT
inlawrev-2922	24	14	1	1	X
inlawrev-2922	24	15	)	)	PUNCT
inlawrev-2922	24	16	the	the	DET
inlawrev-2922	24	17	case	case	NOUN
inlawrev-2922	24	18	is	be	AUX
inlawrev-2922	24	19	an	an	DET
inlawrev-2922	24	20	original	original	ADJ
inlawrev-2922	24	21	tax	tax	NOUN
inlawrev-2922	24	22	appeal	appeal	NOUN
inlawrev-2922	24	23	;	;	PUNCT
inlawrev-2922	24	24	or	or	CCONJ
inlawrev-2922	24	25	(	(	PUNCT
inlawrev-2922	24	26	2	2	X
inlawrev-2922	24	27	)	)	PUNCT
inlawrev-2922	24	28	the	the	DET
inlawrev-2922	24	29	tax	tax	NOUN
inlawrev-2922	24	30	court	court	NOUN
inlawrev-2922	24	31	has	have	AUX
inlawrev-2922	24	32	otherwise	otherwise	ADV
inlawrev-2922	24	33	been	be	AUX
inlawrev-2922	24	34	specifically	specifically	ADV
inlawrev-2922	24	35	assigned	assign	VERB
inlawrev-2922	24	36	jurisdiction	jurisdiction	NOUN
inlawrev-2922	24	37	by	by	ADP
inlawrev-2922	24	38	statute.^	statute.^	PROPN
inlawrev-2922	24	39	in	in	ADP
inlawrev-2922	24	40	order	order	NOUN
inlawrev-2922	24	41	to	to	PART
inlawrev-2922	24	42	bring	bring	VERB
inlawrev-2922	24	43	an	an	DET
inlawrev-2922	24	44	action	action	NOUN
inlawrev-2922	24	45	before	before	ADP
inlawrev-2922	24	46	the	the	DET
inlawrev-2922	24	47	indiana	indiana	PROPN
inlawrev-2922	24	48	tax	tax	PROPN
inlawrev-2922	24	49	court	court	NOUN
inlawrev-2922	24	50	,	,	PUNCT
inlawrev-2922	24	51	there	there	PRON
inlawrev-2922	24	52	must	must	AUX
inlawrev-2922	24	53	be	be	AUX
inlawrev-2922	24	54	either	either	CCONJ
inlawrev-2922	24	55	a	a	DET
inlawrev-2922	24	56	final	final	ADJ
inlawrev-2922	24	57	determination	determination	NOUN
inlawrev-2922	24	58	from	from	ADP
inlawrev-2922	24	59	the	the	DET
inlawrev-2922	24	60	indiana	indiana	PROPN
inlawrev-2922	24	61	state	state	PROPN
inlawrev-2922	24	62	board	board	PROPN
inlawrev-2922	24	63	of	of	ADP
inlawrev-2922	24	64	tax	tax	NOUN
inlawrev-2922	24	65	commissioners	commissioner	NOUN
inlawrev-2922	24	66	or	or	CCONJ
inlawrev-2922	24	67	the	the	DET
inlawrev-2922	24	68	indiana	indiana	PROPN
inlawrev-2922	24	69	department	department	PROPN
inlawrev-2922	24	70	of	of	ADP
inlawrev-2922	24	71	state	state	PROPN
inlawrev-2922	24	72	revenue/	revenue/	NOUN
inlawrev-2922	24	73	or	or	CCONJ
inlawrev-2922	24	74	there	there	PRON
inlawrev-2922	24	75	must	must	AUX
inlawrev-2922	24	76	be	be	AUX
inlawrev-2922	24	77	some	some	DET
inlawrev-2922	24	78	other	other	ADJ
inlawrev-2922	24	79	specific	specific	ADJ
inlawrev-2922	24	80	statutory	statutory	ADJ
inlawrev-2922	24	81	grant	grant	NOUN
inlawrev-2922	24	82	of	of	ADP
inlawrev-2922	24	83	jurisdiction	jurisdiction	NOUN
inlawrev-2922	24	84	.	.	PUNCT
inlawrev-2922	25	1	this	this	DET
inlawrev-2922	25	2	framework	framework	NOUN
inlawrev-2922	25	3	seems	seem	VERB
inlawrev-2922	25	4	simple	simple	ADJ
inlawrev-2922	25	5	enough	enough	ADV
inlawrev-2922	25	6	in	in	ADP
inlawrev-2922	25	7	the	the	DET
inlawrev-2922	25	8	abstract	abstract	NOUN
inlawrev-2922	25	9	,	,	PUNCT
inlawrev-2922	25	10	but	but	CCONJ
inlawrev-2922	25	11	has	have	AUX
inlawrev-2922	25	12	proved	prove	VERB
inlawrev-2922	25	13	troubling	troubling	ADJ
inlawrev-2922	25	14	in	in	ADP
inlawrev-2922	25	15	several	several	ADJ
inlawrev-2922	25	16	situations	situation	NOUN
inlawrev-2922	25	17	.	.	PUNCT
inlawrev-2922	26	1	b.	b.	PROPN
inlawrev-2922	26	2	appeals	appeals	PROPN
inlawrev-2922	26	3	from	from	ADP
inlawrev-2922	26	4	final	final	ADJ
inlawrev-2922	26	5	determinations	determination	NOUN
inlawrev-2922	26	6	of	of	ADP
inlawrev-2922	26	7	the	the	DET
inlawrev-2922	26	8	department	department	NOUN
inlawrev-2922	26	9	of	of	ADP
inlawrev-2922	26	10	revenue	revenue	NOUN
inlawrev-2922	26	11	1	1	NUM
inlawrev-2922	26	12	.	.	PUNCT
inlawrev-2922	26	13	denials	denial	NOUN
inlawrev-2922	26	14	of	of	ADP
inlawrev-2922	26	15	claims	claim	NOUN
inlawrev-2922	26	16	for	for	ADP
inlawrev-2922	26	17	refunds	refund	NOUN
inlawrev-2922	26	18	of	of	ADP
inlawrev-2922	26	19	listed	list	VERB
inlawrev-2922	26	20	taxes.—the	taxes.—the	DET
inlawrev-2922	26	21	indiana	indiana	PROPN
inlawrev-2922	26	22	tax	tax	PROPN
inlawrev-2922	26	23	court	court	NOUN
inlawrev-2922	26	24	's	's	PART
inlawrev-2922	26	25	jurisdiction	jurisdiction	NOUN
inlawrev-2922	26	26	over	over	ADP
inlawrev-2922	26	27	most	most	ADJ
inlawrev-2922	26	28	final	final	ADJ
inlawrev-2922	26	29	determinations	determination	NOUN
inlawrev-2922	26	30	rendered	render	VERB
inlawrev-2922	26	31	by	by	ADP
inlawrev-2922	26	32	the	the	DET
inlawrev-2922	26	33	department	department	NOUN
inlawrev-2922	26	34	has	have	AUX
inlawrev-2922	26	35	been	be	AUX
inlawrev-2922	26	36	settled	settle	VERB
inlawrev-2922	26	37	since	since	SCONJ
inlawrev-2922	26	38	the	the	DET
inlawrev-2922	26	39	court	court	NOUN
inlawrev-2922	26	40	's	's	PART
inlawrev-2922	26	41	inception	inception	NOUN
inlawrev-2922	26	42	.	.	PUNCT
inlawrev-2922	27	1	original	original	ADJ
inlawrev-2922	27	2	appeals	appeal	NOUN
inlawrev-2922	27	3	involving	involve	VERB
inlawrev-2922	27	4	denials	denial	NOUN
inlawrev-2922	27	5	of	of	ADP
inlawrev-2922	27	6	claims	claim	NOUN
inlawrev-2922	27	7	for	for	ADP
inlawrev-2922	27	8	refunds	refund	NOUN
inlawrev-2922	27	9	of	of	ADP
inlawrev-2922	27	10	the	the	DET
inlawrev-2922	27	11	listed	list	VERB
inlawrev-2922	27	12	taxes	taxis	NOUN
inlawrev-2922	27	13	of	of	ADP
inlawrev-2922	27	14	indiana	indiana	PROPN
inlawrev-2922	27	15	code	code	PROPN
inlawrev-2922	27	16	section	section	NOUN
inlawrev-2922	27	17	6	6	NUM
inlawrev-2922	27	18	-	-	SYM
inlawrev-2922	27	19	8.1	8.1	NUM
inlawrev-2922	27	20	-	-	PUNCT
inlawrev-2922	27	21	1	1	NUM
inlawrev-2922	27	22	-	-	SYM
inlawrev-2922	27	23	1	1	NUM
inlawrev-2922	27	24	,	,	PUNCT
inlawrev-2922	27	25	which	which	PRON
inlawrev-2922	27	26	includes	include	VERB
inlawrev-2922	27	27	twenty	twenty	NUM
inlawrev-2922	27	28	-	-	PUNCT
inlawrev-2922	27	29	six	six	NUM
inlawrev-2922	27	30	different	different	ADJ
inlawrev-2922	27	31	taxes	taxis	NOUN
inlawrev-2922	27	32	such	such	ADJ
inlawrev-2922	27	33	as	as	ADP
inlawrev-2922	27	34	the	the	DET
inlawrev-2922	27	35	gross	gross	ADJ
inlawrev-2922	27	36	income	income	NOUN
inlawrev-2922	27	37	tax	tax	NOUN
inlawrev-2922	27	38	and	and	CCONJ
inlawrev-2922	27	39	the	the	DET
inlawrev-2922	27	40	gross	gross	ADJ
inlawrev-2922	27	41	retail	retail	NOUN
inlawrev-2922	27	42	and	and	CCONJ
inlawrev-2922	27	43	use	use	VERB
inlawrev-2922	27	44	taxes	taxis	NOUN
inlawrev-2922	27	45	,	,	PUNCT
inlawrev-2922	27	46	clearly	clearly	ADV
inlawrev-2922	27	47	go	go	VERB
inlawrev-2922	27	48	to	to	ADP
inlawrev-2922	27	49	1	1	NUM
inlawrev-2922	27	50	.	.	PUNCT
inlawrev-2922	28	1	ind	ind	PROPN
inlawrev-2922	28	2	.	.	PUNCT
inlawrev-2922	28	3	code	code	PROPN
inlawrev-2922	28	4	ann	ann	PROPN
inlawrev-2922	28	5	.	.	PUNCT
inlawrev-2922	29	1	§	§	PROPN
inlawrev-2922	29	2	33	33	NUM
inlawrev-2922	29	3	-	-	SYM
inlawrev-2922	29	4	3	3	NUM
inlawrev-2922	29	5	-	-	PUNCT
inlawrev-2922	29	6	5	5	NUM
inlawrev-2922	29	7	-	-	PUNCT
inlawrev-2922	29	8	2(a	2(a	NUM
inlawrev-2922	29	9	)	)	PUNCT
inlawrev-2922	29	10	(	(	PUNCT
inlawrev-2922	29	11	burns	burn	NOUN
inlawrev-2922	29	12	supp	supp	NOUN
inlawrev-2922	29	13	.	.	PUNCT
inlawrev-2922	30	1	1990	1990	NUM
inlawrev-2922	30	2	)	)	PUNCT
inlawrev-2922	30	3	.	.	PUNCT
inlawrev-2922	31	1	2	2	X
inlawrev-2922	31	2	.	.	X
inlawrev-2922	32	1	i	i	PRON
inlawrev-2922	32	2	d.	d.	PROPN
inlawrev-2922	32	3	§	§	PROPN
inlawrev-2922	32	4	33	33	NUM
inlawrev-2922	32	5	-	-	SYM
inlawrev-2922	32	6	3	3	NUM
inlawrev-2922	32	7	-	-	PUNCT
inlawrev-2922	32	8	5	5	NUM
inlawrev-2922	32	9	-	-	PUNCT
inlawrev-2922	32	10	2(a	2(a	NUM
inlawrev-2922	32	11	)	)	PUNCT
inlawrev-2922	32	12	,	,	PUNCT
inlawrev-2922	32	13	(	(	PUNCT
inlawrev-2922	32	14	b	b	NOUN
inlawrev-2922	32	15	)	)	PUNCT
inlawrev-2922	32	16	.	.	PUNCT
inlawrev-2922	33	1	3	3	X
inlawrev-2922	33	2	.	.	X
inlawrev-2922	34	1	i	i	PRON
inlawrev-2922	34	2	d.	d.	PROPN
inlawrev-2922	34	3	%	%	NOUN
inlawrev-2922	34	4	33	33	NUM
inlawrev-2922	34	5	-	-	SYM
inlawrev-2922	34	6	3	3	NUM
inlawrev-2922	34	7	-	-	PUNCT
inlawrev-2922	34	8	5	5	NUM
inlawrev-2922	34	9	-	-	NUM
inlawrev-2922	34	10	2(c	2(c	NUM
inlawrev-2922	34	11	)	)	PUNCT
inlawrev-2922	34	12	.	.	PUNCT
inlawrev-2922	35	1	4	4	X
inlawrev-2922	35	2	.	.	X
inlawrev-2922	35	3	hereinafter	hereinafter	NOUN
inlawrev-2922	35	4	referred	refer	VERB
inlawrev-2922	35	5	to	to	ADP
inlawrev-2922	35	6	as	as	ADP
inlawrev-2922	35	7	the	the	DET
inlawrev-2922	35	8	"	"	PUNCT
inlawrev-2922	35	9	board	board	NOUN
inlawrev-2922	35	10	"	"	PUNCT
inlawrev-2922	35	11	or	or	CCONJ
inlawrev-2922	35	12	the	the	DET
inlawrev-2922	35	13	"	"	PUNCT
inlawrev-2922	35	14	department	department	NOUN
inlawrev-2922	35	15	.	.	PUNCT
inlawrev-2922	35	16	"	"	PUNCT
inlawrev-2922	36	1	1991	1991	NUM
inlawrev-2922	36	2	]	]	PUNCT
inlawrev-2922	36	3	indiana	indiana	PROPN
inlawrev-2922	36	4	tax	tax	PROPN
inlawrev-2922	36	5	law	law	NOUN
inlawrev-2922	36	6	1127	1127	NUM
inlawrev-2922	36	7	the	the	DET
inlawrev-2922	36	8	indiana	indiana	PROPN
inlawrev-2922	36	9	tax	tax	PROPN
inlawrev-2922	36	10	court	court	NOUN
inlawrev-2922	36	11	.	.	PUNCT
inlawrev-2922	37	1	this	this	PRON
inlawrev-2922	37	2	is	be	AUX
inlawrev-2922	37	3	so	so	SCONJ
inlawrev-2922	37	4	because	because	SCONJ
inlawrev-2922	37	5	indiana	indiana	PROPN
inlawrev-2922	37	6	code	code	PROPN
inlawrev-2922	37	7	section	section	NOUN
inlawrev-2922	37	8	6	6	NUM
inlawrev-2922	37	9	-	-	PUNCT
inlawrev-2922	37	10	8.191(c	8.191(c	NUM
inlawrev-2922	37	11	)	)	PUNCT
inlawrev-2922	37	12	,	,	PUNCT
inlawrev-2922	37	13	which	which	PRON
inlawrev-2922	37	14	formerly	formerly	ADV
inlawrev-2922	37	15	provided	provide	VERB
inlawrev-2922	37	16	for	for	ADP
inlawrev-2922	37	17	appeals	appeal	NOUN
inlawrev-2922	37	18	of	of	ADP
inlawrev-2922	37	19	denials	denial	NOUN
inlawrev-2922	37	20	of	of	ADP
inlawrev-2922	37	21	claims	claim	NOUN
inlawrev-2922	37	22	for	for	ADP
inlawrev-2922	37	23	refunds	refund	NOUN
inlawrev-2922	37	24	to	to	PART
inlawrev-2922	37	25	be	be	AUX
inlawrev-2922	37	26	lodged	lodge	VERB
inlawrev-2922	37	27	with	with	ADP
inlawrev-2922	37	28	a	a	DET
inlawrev-2922	37	29	county	county	NOUN
inlawrev-2922	37	30	court	court	NOUN
inlawrev-2922	37	31	,	,	PUNCT
inlawrev-2922	37	32	was	be	AUX
inlawrev-2922	37	33	amended	amend	VERB
inlawrev-2922	37	34	with	with	ADP
inlawrev-2922	37	35	the	the	DET
inlawrev-2922	37	36	creation	creation	NOUN
inlawrev-2922	37	37	of	of	ADP
inlawrev-2922	37	38	the	the	DET
inlawrev-2922	37	39	indiana	indiana	PROPN
inlawrev-2922	37	40	tax	tax	PROPN
inlawrev-2922	37	41	court	court	NOUN
inlawrev-2922	37	42	to	to	PART
inlawrev-2922	37	43	provide	provide	VERB
inlawrev-2922	37	44	that	that	SCONJ
inlawrev-2922	37	45	such	such	ADJ
inlawrev-2922	37	46	appeals	appeal	NOUN
inlawrev-2922	37	47	must	must	AUX
inlawrev-2922	37	48	be	be	AUX
inlawrev-2922	37	49	filed	file	VERB
inlawrev-2922	37	50	with	with	ADP
inlawrev-2922	37	51	the	the	DET
inlawrev-2922	37	52	indiana	indiana	PROPN
inlawrev-2922	37	53	tax	tax	NOUN
inlawrev-2922	37	54	court	court	NOUN
inlawrev-2922	37	55	.	.	PUNCT
inlawrev-2922	38	1	^	^	PUNCT
inlawrev-2922	39	1	2	2	X
inlawrev-2922	39	2	.	.	PUNCT
inlawrev-2922	39	3	''	''	PUNCT
inlawrev-2922	39	4	letters	letter	NOUN
inlawrev-2922	39	5	of	of	ADP
inlawrev-2922	39	6	findings	finding	NOUN
inlawrev-2922	39	7	*	*	PUNCT
inlawrev-2922	39	8	*	*	PUNCT
inlawrev-2922	39	9	as	as	ADP
inlawrev-2922	39	10	final	final	ADJ
inlawrev-2922	39	11	determinations.—an	determinations.—an	NOUN
inlawrev-2922	39	12	issue	issue	NOUN
inlawrev-2922	39	13	that	that	PRON
inlawrev-2922	39	14	has	have	AUX
inlawrev-2922	39	15	not	not	PART
inlawrev-2922	39	16	been	be	AUX
inlawrev-2922	39	17	squarely	squarely	ADV
inlawrev-2922	39	18	addressed	address	VERB
inlawrev-2922	39	19	is	be	AUX
inlawrev-2922	39	20	whether	whether	SCONJ
inlawrev-2922	39	21	a	a	DET
inlawrev-2922	39	22	letter	letter	NOUN
inlawrev-2922	39	23	of	of	ADP
inlawrev-2922	39	24	findings	finding	NOUN
inlawrev-2922	39	25	issued	issue	VERB
inlawrev-2922	39	26	by	by	ADP
inlawrev-2922	39	27	the	the	DET
inlawrev-2922	39	28	department	department	PROPN
inlawrev-2922	39	29	of	of	ADP
inlawrev-2922	39	30	revenue	revenue	NOUN
inlawrev-2922	39	31	is	be	AUX
inlawrev-2922	39	32	a	a	DET
inlawrev-2922	39	33	final	final	ADJ
inlawrev-2922	39	34	determination	determination	NOUN
inlawrev-2922	39	35	for	for	ADP
inlawrev-2922	39	36	purposes	purpose	NOUN
inlawrev-2922	39	37	of	of	ADP
inlawrev-2922	39	38	appeal	appeal	NOUN
inlawrev-2922	39	39	to	to	ADP
inlawrev-2922	39	40	the	the	DET
inlawrev-2922	39	41	indiana	indiana	PROPN
inlawrev-2922	39	42	tax	tax	NOUN
inlawrev-2922	39	43	court	court	NOUN
inlawrev-2922	39	44	.	.	PUNCT
inlawrev-2922	40	1	in	in	ADP
inlawrev-2922	40	2	order	order	NOUN
inlawrev-2922	40	3	to	to	PART
inlawrev-2922	40	4	address	address	VERB
inlawrev-2922	40	5	this	this	DET
inlawrev-2922	40	6	issue	issue	NOUN
inlawrev-2922	40	7	,	,	PUNCT
inlawrev-2922	40	8	some	some	DET
inlawrev-2922	40	9	background	background	NOUN
inlawrev-2922	40	10	is	be	AUX
inlawrev-2922	40	11	necessary	necessary	ADJ
inlawrev-2922	40	12	.	.	PUNCT
inlawrev-2922	41	1	a.	a.	NOUN
inlawrev-2922	41	2	background	background	NOUN
inlawrev-2922	41	3	under	under	ADP
inlawrev-2922	41	4	indiana	indiana	PROPN
inlawrev-2922	41	5	code	code	PROPN
inlawrev-2922	41	6	section	section	NOUN
inlawrev-2922	41	7	6	6	NUM
inlawrev-2922	41	8	-	-	SYM
inlawrev-2922	41	9	8.1	8.1	NUM
inlawrev-2922	41	10	-	-	PUNCT
inlawrev-2922	41	11	5	5	NUM
inlawrev-2922	41	12	-	-	SYM
inlawrev-2922	41	13	1	1	NUM
inlawrev-2922	41	14	,	,	PUNCT
inlawrev-2922	41	15	the	the	DET
inlawrev-2922	41	16	department	department	NOUN
inlawrev-2922	41	17	is	be	AUX
inlawrev-2922	41	18	required	require	VERB
inlawrev-2922	41	19	to	to	PART
inlawrev-2922	41	20	make	make	VERB
inlawrev-2922	41	21	a	a	DET
inlawrev-2922	41	22	proposed	propose	VERB
inlawrev-2922	41	23	assessment	assessment	NOUN
inlawrev-2922	41	24	of	of	ADP
inlawrev-2922	41	25	the	the	DET
inlawrev-2922	41	26	amount	amount	NOUN
inlawrev-2922	41	27	of	of	ADP
inlawrev-2922	41	28	tax	tax	NOUN
inlawrev-2922	41	29	due	due	ADJ
inlawrev-2922	41	30	when	when	SCONJ
inlawrev-2922	41	31	the	the	DET
inlawrev-2922	41	32	department	department	NOUN
inlawrev-2922	41	33	believes	believe	VERB
inlawrev-2922	41	34	the	the	DET
inlawrev-2922	41	35	taxpayer	taxpayer	NOUN
inlawrev-2922	41	36	has	have	AUX
inlawrev-2922	41	37	not	not	PART
inlawrev-2922	41	38	reported	report	VERB
inlawrev-2922	41	39	the	the	DET
inlawrev-2922	41	40	full	full	ADJ
inlawrev-2922	41	41	amount	amount	NOUN
inlawrev-2922	41	42	of	of	ADP
inlawrev-2922	41	43	tax.^	tax.^	PROPN
inlawrev-2922	41	44	the	the	DET
inlawrev-2922	41	45	department	department	NOUN
inlawrev-2922	41	46	must	must	AUX
inlawrev-2922	41	47	then	then	ADV
inlawrev-2922	41	48	mail	mail	VERB
inlawrev-2922	41	49	a	a	DET
inlawrev-2922	41	50	notice	notice	NOUN
inlawrev-2922	41	51	of	of	ADP
inlawrev-2922	41	52	the	the	DET
inlawrev-2922	41	53	proposed	propose	VERB
inlawrev-2922	41	54	assessment	assessment	NOUN
inlawrev-2922	41	55	to	to	ADP
inlawrev-2922	41	56	the	the	DET
inlawrev-2922	41	57	taxpayer	taxpayer	NOUN
inlawrev-2922	41	58	.	.	PUNCT
inlawrev-2922	42	1	the	the	DET
inlawrev-2922	42	2	notice	notice	NOUN
inlawrev-2922	42	3	is	be	AUX
inlawrev-2922	42	4	to	to	PART
inlawrev-2922	42	5	state	state	VERB
inlawrev-2922	42	6	that	that	SCONJ
inlawrev-2922	42	7	the	the	DET
inlawrev-2922	42	8	taxpayer	taxpayer	NOUN
inlawrev-2922	42	9	has	have	VERB
inlawrev-2922	42	10	sixty	sixty	NUM
inlawrev-2922	42	11	days	day	NOUN
inlawrev-2922	42	12	to	to	PART
inlawrev-2922	42	13	pay	pay	VERB
inlawrev-2922	42	14	the	the	DET
inlawrev-2922	42	15	assessment	assessment	NOUN
inlawrev-2922	42	16	or	or	CCONJ
inlawrev-2922	42	17	to	to	PART
inlawrev-2922	42	18	file	file	VERB
inlawrev-2922	42	19	a	a	DET
inlawrev-2922	42	20	written	write	VERB
inlawrev-2922	42	21	protest.^	protest.^	NOUN
inlawrev-2922	42	22	if	if	SCONJ
inlawrev-2922	42	23	a	a	DET
inlawrev-2922	42	24	protest	protest	NOUN
inlawrev-2922	42	25	is	be	AUX
inlawrev-2922	42	26	filed	file	VERB
inlawrev-2922	42	27	,	,	PUNCT
inlawrev-2922	42	28	a	a	DET
inlawrev-2922	42	29	hearing	hearing	NOUN
inlawrev-2922	42	30	is	be	AUX
inlawrev-2922	42	31	held	hold	VERB
inlawrev-2922	42	32	at	at	ADP
inlawrev-2922	42	33	the	the	DET
inlawrev-2922	42	34	department	department	NOUN
inlawrev-2922	42	35	's	's	PART
inlawrev-2922	42	36	''	''	PUNCT
inlawrev-2922	42	37	earliest	early	ADJ
inlawrev-2922	42	38	convenient	convenient	ADJ
inlawrev-2922	42	39	time	time	NOUN
inlawrev-2922	42	40	.	.	PUNCT
inlawrev-2922	43	1	"^	"^	PUNCT
inlawrev-2922	43	2	then	then	ADV
inlawrev-2922	43	3	,	,	PUNCT
inlawrev-2922	43	4	no	no	ADV
inlawrev-2922	43	5	later	later	ADV
inlawrev-2922	43	6	than	than	ADP
inlawrev-2922	43	7	sixty	sixty	NUM
inlawrev-2922	43	8	days	day	NOUN
inlawrev-2922	43	9	after	after	ADP
inlawrev-2922	43	10	the	the	DET
inlawrev-2922	43	11	hearing	hearing	NOUN
inlawrev-2922	43	12	,	,	PUNCT
inlawrev-2922	43	13	or	or	CCONJ
inlawrev-2922	43	14	after	after	ADP
inlawrev-2922	43	15	making	make	VERB
inlawrev-2922	43	16	a	a	DET
inlawrev-2922	43	17	decision	decision	NOUN
inlawrev-2922	43	18	when	when	SCONJ
inlawrev-2922	43	19	no	no	DET
inlawrev-2922	43	20	hearing	hearing	NOUN
inlawrev-2922	43	21	was	be	AUX
inlawrev-2922	43	22	requested	request	VERB
inlawrev-2922	43	23	,	,	PUNCT
inlawrev-2922	43	24	the	the	DET
inlawrev-2922	43	25	department	department	NOUN
inlawrev-2922	43	26	must	must	AUX
inlawrev-2922	43	27	issue	issue	VERB
inlawrev-2922	43	28	a	a	DET
inlawrev-2922	43	29	"	"	PUNCT
inlawrev-2922	43	30	letter	letter	NOUN
inlawrev-2922	43	31	of	of	ADP
inlawrev-2922	43	32	findings	finding	NOUN
inlawrev-2922	43	33	'	'	PART
inlawrev-2922	43	34	*	*	PUNCT
inlawrev-2922	43	35	to	to	ADP
inlawrev-2922	43	36	the	the	DET
inlawrev-2922	43	37	taxpayer.^	taxpayer.^	NOUN
inlawrev-2922	43	38	this	this	DET
inlawrev-2922	43	39	chapter	chapter	NOUN
inlawrev-2922	43	40	deahng	deahng	NOUN
inlawrev-2922	43	41	with	with	ADP
inlawrev-2922	43	42	assessment	assessment	NOUN
inlawrev-2922	43	43	,	,	PUNCT
inlawrev-2922	43	44	however	however	ADV
inlawrev-2922	43	45	,	,	PUNCT
inlawrev-2922	43	46	does	do	AUX
inlawrev-2922	43	47	not	not	PART
inlawrev-2922	43	48	provide	provide	VERB
inlawrev-2922	43	49	any	any	DET
inlawrev-2922	43	50	further	further	ADJ
inlawrev-2922	43	51	mechanisms	mechanism	NOUN
inlawrev-2922	43	52	for	for	ADP
inlawrev-2922	43	53	appeal	appeal	NOUN
inlawrev-2922	43	54	to	to	ADP
inlawrev-2922	43	55	the	the	DET
inlawrev-2922	43	56	courts	court	NOUN
inlawrev-2922	43	57	such	such	ADJ
inlawrev-2922	43	58	as	as	SCONJ
inlawrev-2922	43	59	are	be	AUX
inlawrev-2922	43	60	contained	contain	VERB
inlawrev-2922	43	61	within	within	ADP
inlawrev-2922	43	62	the	the	DET
inlawrev-2922	43	63	chapter	chapter	NOUN
inlawrev-2922	43	64	dealing	deal	VERB
inlawrev-2922	43	65	with	with	ADP
inlawrev-2922	43	66	refund	refund	NOUN
inlawrev-2922	43	67	claims	claim	NOUN
inlawrev-2922	43	68	.	.	PUNCT
inlawrev-2922	44	1	'^	'^	AUX
inlawrev-2922	44	2	the	the	DET
inlawrev-2922	44	3	indiana	indiana	PROPN
inlawrev-2922	44	4	tax	tax	PROPN
inlawrev-2922	44	5	court	court	NOUN
inlawrev-2922	44	6	's	's	PART
inlawrev-2922	44	7	enabling	enable	VERB
inlawrev-2922	44	8	statute	statute	NOUN
inlawrev-2922	44	9	provides	provide	VERB
inlawrev-2922	44	10	that	that	SCONJ
inlawrev-2922	44	11	an	an	DET
inlawrev-2922	44	12	appeal	appeal	NOUN
inlawrev-2922	44	13	can	can	AUX
inlawrev-2922	44	14	only	only	ADV
inlawrev-2922	44	15	lie	lie	VERB
inlawrev-2922	44	16	from	from	ADP
inlawrev-2922	44	17	a	a	DET
inlawrev-2922	44	18	"	"	PUNCT
inlawrev-2922	44	19	final	final	ADJ
inlawrev-2922	44	20	determination	determination	NOUN
inlawrev-2922	44	21	.	.	PUNCT
inlawrev-2922	45	1	"	"	PUNCT
inlawrev-2922	45	2	"	"	PUNCT
inlawrev-2922	45	3	the	the	DET
inlawrev-2922	45	4	question	question	NOUN
inlawrev-2922	45	5	is	be	AUX
inlawrev-2922	45	6	whether	whether	SCONJ
inlawrev-2922	45	7	a	a	DET
inlawrev-2922	45	8	taxpayer	taxpayer	NOUN
inlawrev-2922	45	9	can	can	AUX
inlawrev-2922	45	10	appeal	appeal	VERB
inlawrev-2922	45	11	from	from	ADP
inlawrev-2922	45	12	a	a	DET
inlawrev-2922	45	13	letter	letter	NOUN
inlawrev-2922	45	14	of	of	ADP
inlawrev-2922	45	15	findings	finding	NOUN
inlawrev-2922	45	16	.	.	PUNCT
inlawrev-2922	46	1	the	the	DET
inlawrev-2922	46	2	first	first	ADJ
inlawrev-2922	46	3	survey	survey	NOUN
inlawrev-2922	46	4	article	article	NOUN
inlawrev-2922	46	5	to	to	PART
inlawrev-2922	46	6	discuss	discuss	VERB
inlawrev-2922	46	7	the	the	DET
inlawrev-2922	46	8	tax	tax	NOUN
inlawrev-2922	46	9	court	court	NOUN
inlawrev-2922	46	10	implicitly	implicitly	ADV
inlawrev-2922	46	11	answered	answer	VERB
inlawrev-2922	46	12	this	this	DET
inlawrev-2922	46	13	question	question	NOUN
inlawrev-2922	46	14	in	in	ADP
inlawrev-2922	46	15	the	the	DET
inlawrev-2922	46	16	negative	negative	ADJ
inlawrev-2922	46	17	and	and	CCONJ
inlawrev-2922	46	18	wrote	write	VERB
inlawrev-2922	46	19	,	,	PUNCT
inlawrev-2922	46	20	"	"	PUNCT
inlawrev-2922	46	21	in	in	ADP
inlawrev-2922	46	22	the	the	DET
inlawrev-2922	46	23	case	case	NOUN
inlawrev-2922	46	24	of	of	ADP
inlawrev-2922	46	25	appeals	appeal	NOUN
inlawrev-2922	46	26	from	from	ADP
inlawrev-2922	46	27	the	the	DET
inlawrev-2922	46	28	revenue	revenue	NOUN
inlawrev-2922	46	29	department	department	NOUN
inlawrev-2922	46	30	,	,	PUNCT
inlawrev-2922	46	31	the	the	DET
inlawrev-2922	46	32	taxpayer	taxpayer	NOUN
inlawrev-2922	46	33	is	be	AUX
inlawrev-2922	46	34	statutorily	statutorily	ADV
inlawrev-2922	46	35	required	require	VERB
inlawrev-2922	46	36	first	first	ADV
inlawrev-2922	46	37	to	to	PART
inlawrev-2922	46	38	pay	pay	VERB
inlawrev-2922	46	39	the	the	DET
inlawrev-2922	46	40	challenged	challenge	VERB
inlawrev-2922	46	41	tax	tax	NOUN
inlawrev-2922	46	42	,	,	PUNCT
inlawrev-2922	46	43	then	then	ADV
inlawrev-2922	46	44	to	to	PART
inlawrev-2922	46	45	file	file	VERB
inlawrev-2922	46	46	a	a	DET
inlawrev-2922	46	47	claim	claim	NOUN
inlawrev-2922	46	48	for	for	ADP
inlawrev-2922	46	49	refund	refund	NOUN
inlawrev-2922	46	50	;	;	PUNCT
inlawrev-2922	46	51	the	the	DET
inlawrev-2922	46	52	statutory	statutory	ADJ
inlawrev-2922	46	53	appeal	appeal	NOUN
inlawrev-2922	46	54	lies	lie	VERB
inlawrev-2922	46	55	from	from	ADP
inlawrev-2922	46	56	the	the	DET
inlawrev-2922	46	57	department	department	NOUN
inlawrev-2922	46	58	's	's	PART
inlawrev-2922	46	59	denial	denial	NOUN
inlawrev-2922	46	60	of	of	ADP
inlawrev-2922	46	61	the	the	DET
inlawrev-2922	46	62	refund	refund	NOUN
inlawrev-2922	46	63	claim	claim	NOUN
inlawrev-2922	46	64	.	.	PUNCT
inlawrev-2922	47	1	"	"	PUNCT
inlawrev-2922	47	2	'	'	PUNCT
inlawrev-2922	47	3	^	^	PUNCT
inlawrev-2922	47	4	since	since	SCONJ
inlawrev-2922	47	5	its	its	PRON
inlawrev-2922	47	6	5	5	NUM
inlawrev-2922	47	7	.	.	PUNCT
inlawrev-2922	47	8	compare	compare	VERB
inlawrev-2922	47	9	ind	ind	PROPN
inlawrev-2922	47	10	.	.	PUNCT
inlawrev-2922	48	1	code	code	PROPN
inlawrev-2922	48	2	§	§	PROPN
inlawrev-2922	48	3	6	6	NUM
inlawrev-2922	48	4	-	-	SYM
inlawrev-2922	48	5	8.1	8.1	NUM
inlawrev-2922	48	6	-	-	PUNCT
inlawrev-2922	48	7	9	9	NUM
inlawrev-2922	48	8	-	-	PUNCT
inlawrev-2922	48	9	l(c	l(c	NOUN
inlawrev-2922	48	10	)	)	PUNCT
inlawrev-2922	48	11	(	(	PUNCT
inlawrev-2922	48	12	1982	1982	NUM
inlawrev-2922	48	13	)	)	PUNCT
inlawrev-2922	48	14	(	(	PUNCT
inlawrev-2922	48	15	appeals	appeal	NOUN
inlawrev-2922	48	16	from	from	ADP
inlawrev-2922	48	17	denials	denial	NOUN
inlawrev-2922	48	18	of	of	ADP
inlawrev-2922	48	19	refund	refund	NOUN
inlawrev-2922	48	20	claims	claim	NOUN
inlawrev-2922	48	21	go	go	VERB
inlawrev-2922	48	22	to	to	ADP
inlawrev-2922	48	23	the	the	DET
inlawrev-2922	48	24	circuit	circuit	NOUN
inlawrev-2922	48	25	or	or	CCONJ
inlawrev-2922	48	26	superior	superior	ADJ
inlawrev-2922	48	27	court	court	NOUN
inlawrev-2922	48	28	)	)	PUNCT
inlawrev-2922	48	29	with	with	ADP
inlawrev-2922	48	30	i	i	PROPN
inlawrev-2922	48	31	d.	d.	PROPN
inlawrev-2922	48	32	§	§	PROPN
inlawrev-2922	48	33	6	6	NUM
inlawrev-2922	48	34	-	-	SYM
inlawrev-2922	48	35	8.1	8.1	NUM
inlawrev-2922	48	36	-	-	PUNCT
inlawrev-2922	48	37	9	9	NUM
inlawrev-2922	48	38	-	-	PUNCT
inlawrev-2922	48	39	l(c	l(c	NOUN
inlawrev-2922	48	40	)	)	PUNCT
inlawrev-2922	48	41	(	(	PUNCT
inlawrev-2922	48	42	supp	supp	PROPN
inlawrev-2922	48	43	.	.	PUNCT
inlawrev-2922	49	1	1985	1985	NUM
inlawrev-2922	49	2	)	)	PUNCT
inlawrev-2922	49	3	(	(	PUNCT
inlawrev-2922	49	4	such	such	ADJ
inlawrev-2922	49	5	appeals	appeal	NOUN
inlawrev-2922	49	6	must	must	AUX
inlawrev-2922	49	7	go	go	VERB
inlawrev-2922	49	8	to	to	ADP
inlawrev-2922	49	9	the	the	DET
inlawrev-2922	49	10	tax	tax	NOUN
inlawrev-2922	49	11	court	court	NOUN
inlawrev-2922	49	12	)	)	PUNCT
inlawrev-2922	49	13	.	.	PUNCT
inlawrev-2922	50	1	6	6	X
inlawrev-2922	50	2	.	.	X
inlawrev-2922	50	3	ind	ind	PROPN
inlawrev-2922	50	4	.	.	PUNCT
inlawrev-2922	50	5	code	code	PROPN
inlawrev-2922	50	6	ann	ann	PROPN
inlawrev-2922	50	7	.	.	PUNCT
inlawrev-2922	51	1	§	§	PROPN
inlawrev-2922	51	2	6	6	NUM
inlawrev-2922	51	3	-	-	SYM
inlawrev-2922	51	4	8	8	NUM
inlawrev-2922	51	5	.	.	NOUN
inlawrev-2922	51	6	1	1	NUM
inlawrev-2922	51	7	-	-	SYM
inlawrev-2922	51	8	51(a	51(a	NUM
inlawrev-2922	51	9	)	)	PUNCT
inlawrev-2922	51	10	(	(	PUNCT
inlawrev-2922	51	11	burns	burn	NOUN
inlawrev-2922	51	12	supp	supp	NOUN
inlawrev-2922	51	13	.	.	PUNCT
inlawrev-2922	52	1	1990	1990	NUM
inlawrev-2922	52	2	)	)	PUNCT
inlawrev-2922	52	3	.	.	PUNCT
inlawrev-2922	53	1	7	7	X
inlawrev-2922	53	2	.	.	X
inlawrev-2922	54	1	i	i	PRON
inlawrev-2922	54	2	d.	d.	PROPN
inlawrev-2922	54	3	§	§	PROPN
inlawrev-2922	54	4	6	6	NUM
inlawrev-2922	54	5	-	-	SYM
inlawrev-2922	54	6	8.1	8.1	NUM
inlawrev-2922	54	7	-	-	PUNCT
inlawrev-2922	54	8	5	5	NUM
inlawrev-2922	54	9	-	-	PUNCT
inlawrev-2922	54	10	l(c	l(c	NOUN
inlawrev-2922	54	11	)	)	PUNCT
inlawrev-2922	54	12	.	.	PUNCT
inlawrev-2922	55	1	8	8	X
inlawrev-2922	55	2	.	.	X
inlawrev-2922	56	1	i	i	PRON
inlawrev-2922	56	2	d.	d.	PROPN
inlawrev-2922	56	3	§	§	PROPN
inlawrev-2922	56	4	6	6	NUM
inlawrev-2922	56	5	-	-	SYM
inlawrev-2922	56	6	8.1	8.1	NUM
inlawrev-2922	56	7	-	-	PUNCT
inlawrev-2922	56	8	5	5	NUM
inlawrev-2922	56	9	-	-	PUNCT
inlawrev-2922	56	10	l(c)(l	l(c)(l	NUM
inlawrev-2922	56	11	)	)	PUNCT
inlawrev-2922	56	12	.	.	PUNCT
inlawrev-2922	57	1	9	9	X
inlawrev-2922	57	2	.	.	X
inlawrev-2922	58	1	i	i	PRON
inlawrev-2922	58	2	d.	d.	PROPN
inlawrev-2922	58	3	§	§	PROPN
inlawrev-2922	58	4	6	6	NUM
inlawrev-2922	58	5	-	-	SYM
inlawrev-2922	58	6	8.1	8.1	NUM
inlawrev-2922	58	7	-	-	PUNCT
inlawrev-2922	58	8	5	5	NUM
inlawrev-2922	58	9	-	-	PUNCT
inlawrev-2922	58	10	l(e	l(e	NOUN
inlawrev-2922	58	11	)	)	PUNCT
inlawrev-2922	58	12	.	.	PUNCT
inlawrev-2922	59	1	10	10	NUM
inlawrev-2922	59	2	.	.	X
inlawrev-2922	60	1	ind	ind	PROPN
inlawrev-2922	60	2	.	.	PUNCT
inlawrev-2922	61	1	code	code	PROPN
inlawrev-2922	61	2	§	§	PROPN
inlawrev-2922	61	3	6	6	NUM
inlawrev-2922	61	4	-	-	SYM
inlawrev-2922	61	5	8.1	8.1	NUM
inlawrev-2922	61	6	-	-	PUNCT
inlawrev-2922	61	7	9	9	NUM
inlawrev-2922	61	8	-	-	PUNCT
inlawrev-2922	61	9	l(c	l(c	NOUN
inlawrev-2922	61	10	)	)	PUNCT
inlawrev-2922	61	11	(	(	PUNCT
inlawrev-2922	61	12	1988	1988	NUM
inlawrev-2922	61	13	)	)	PUNCT
inlawrev-2922	61	14	(	(	PUNCT
inlawrev-2922	61	15	appeal	appeal	NOUN
inlawrev-2922	61	16	of	of	ADP
inlawrev-2922	61	17	a	a	DET
inlawrev-2922	61	18	decision	decision	NOUN
inlawrev-2922	61	19	by	by	ADP
inlawrev-2922	61	20	the	the	DET
inlawrev-2922	61	21	department	department	NOUN
inlawrev-2922	61	22	on	on	ADP
inlawrev-2922	61	23	a	a	DET
inlawrev-2922	61	24	claim	claim	NOUN
inlawrev-2922	61	25	for	for	ADP
inlawrev-2922	61	26	refund	refund	NOUN
inlawrev-2922	61	27	goes	go	VERB
inlawrev-2922	61	28	to	to	ADP
inlawrev-2922	61	29	the	the	DET
inlawrev-2922	61	30	tax	tax	NOUN
inlawrev-2922	61	31	court	court	NOUN
inlawrev-2922	61	32	)	)	PUNCT
inlawrev-2922	61	33	.	.	PUNCT
inlawrev-2922	62	1	11	11	NUM
inlawrev-2922	62	2	.	.	X
inlawrev-2922	63	1	ind	ind	PROPN
inlawrev-2922	63	2	.	.	PUNCT
inlawrev-2922	63	3	code	code	PROPN
inlawrev-2922	63	4	ann	ann	PROPN
inlawrev-2922	63	5	.	.	PUNCT
inlawrev-2922	64	1	§	§	PROPN
inlawrev-2922	64	2	33	33	NUM
inlawrev-2922	64	3	-	-	SYM
inlawrev-2922	64	4	3	3	NUM
inlawrev-2922	64	5	-	-	PUNCT
inlawrev-2922	64	6	5	5	NUM
inlawrev-2922	64	7	-	-	PUNCT
inlawrev-2922	64	8	2(a	2(a	NUM
inlawrev-2922	64	9	)	)	PUNCT
inlawrev-2922	64	10	(	(	PUNCT
inlawrev-2922	64	11	burns	burn	NOUN
inlawrev-2922	64	12	supp	supp	NOUN
inlawrev-2922	64	13	.	.	PUNCT
inlawrev-2922	65	1	1990	1990	NUM
inlawrev-2922	65	2	)	)	PUNCT
inlawrev-2922	65	3	.	.	PUNCT
inlawrev-2922	66	1	12	12	NUM
inlawrev-2922	66	2	.	.	PUNCT
inlawrev-2922	67	1	king	king	NOUN
inlawrev-2922	67	2	,	,	PUNCT
inlawrev-2922	67	3	some	some	DET
inlawrev-2922	67	4	very	very	ADV
inlawrev-2922	67	5	significant	significant	ADJ
inlawrev-2922	67	6	developments	development	NOUN
inlawrev-2922	67	7	in	in	ADP
inlawrev-2922	67	8	indiana	indiana	PROPN
inlawrev-2922	67	9	taxation	taxation	PROPN
inlawrev-2922	67	10	,	,	PUNCT
inlawrev-2922	67	11	20	20	NUM
inlawrev-2922	67	12	ind	ind	NOUN
inlawrev-2922	67	13	.	.	PUNCT
inlawrev-2922	68	1	l.	l.	PROPN
inlawrev-2922	68	2	1128	1128	NUM
inlawrev-2922	68	3	indiana	indiana	PROPN
inlawrev-2922	68	4	law	law	PROPN
inlawrev-2922	68	5	review	review	NOUN
inlawrev-2922	69	1	[	[	X
inlawrev-2922	69	2	vol	vol	NOUN
inlawrev-2922	69	3	.	.	PUNCT
inlawrev-2922	70	1	24:1125	24:1125	NUM
inlawrev-2922	71	1	inception	inception	NOUN
inlawrev-2922	71	2	,	,	PUNCT
inlawrev-2922	71	3	however	however	ADV
inlawrev-2922	71	4	the	the	DET
inlawrev-2922	71	5	tax	tax	NOUN
inlawrev-2922	71	6	court	court	NOUN
inlawrev-2922	71	7	has	have	AUX
inlawrev-2922	71	8	accepted	accept	VERB
inlawrev-2922	71	9	appeals	appeal	NOUN
inlawrev-2922	71	10	from	from	ADP
inlawrev-2922	71	11	letters	letter	NOUN
inlawrev-2922	71	12	of	of	ADP
inlawrev-2922	71	13	findings	finding	NOUN
inlawrev-2922	71	14	without	without	ADP
inlawrev-2922	71	15	any	any	DET
inlawrev-2922	71	16	objection	objection	NOUN
inlawrev-2922	71	17	from	from	ADP
inlawrev-2922	71	18	the	the	DET
inlawrev-2922	71	19	department	department	NOUN
inlawrev-2922	71	20	.	.	PUNCT
inlawrev-2922	71	21	^^	^^	PUNCT
inlawrev-2922	72	1	until	until	ADP
inlawrev-2922	72	2	this	this	DET
inlawrev-2922	72	3	survey	survey	NOUN
inlawrev-2922	72	4	period	period	NOUN
inlawrev-2922	72	5	,	,	PUNCT
inlawrev-2922	72	6	such	such	ADJ
inlawrev-2922	72	7	appeals	appeal	NOUN
inlawrev-2922	72	8	had	have	AUX
inlawrev-2922	72	9	been	be	AUX
inlawrev-2922	72	10	accepted	accept	VERB
inlawrev-2922	72	11	without	without	ADP
inlawrev-2922	72	12	any	any	DET
inlawrev-2922	72	13	explicit	explicit	ADJ
inlawrev-2922	72	14	discussion	discussion	NOUN
inlawrev-2922	72	15	of	of	ADP
inlawrev-2922	72	16	whether	whether	SCONJ
inlawrev-2922	72	17	a	a	DET
inlawrev-2922	72	18	letter	letter	NOUN
inlawrev-2922	72	19	of	of	ADP
inlawrev-2922	72	20	findings	finding	NOUN
inlawrev-2922	72	21	constituted	constitute	VERB
inlawrev-2922	72	22	a	a	DET
inlawrev-2922	72	23	final	final	ADJ
inlawrev-2922	72	24	determination	determination	NOUN
inlawrev-2922	72	25	under	under	ADP
inlawrev-2922	72	26	the	the	DET
inlawrev-2922	72	27	indiana	indiana	PROPN
inlawrev-2922	72	28	tax	tax	PROPN
inlawrev-2922	72	29	court	court	NOUN
inlawrev-2922	72	30	's	's	PART
inlawrev-2922	72	31	enabling	enable	VERB
inlawrev-2922	72	32	statute	statute	NOUN
inlawrev-2922	72	33	.	.	PUNCT
inlawrev-2922	72	34	'	'	PUNCT
inlawrev-2922	73	1	"	"	PUNCT
inlawrev-2922	73	2	^	^	PUNCT
inlawrev-2922	73	3	in	in	ADP
inlawrev-2922	73	4	a	a	DET
inlawrev-2922	73	5	recent	recent	ADJ
inlawrev-2922	73	6	case	case	NOUN
inlawrev-2922	73	7	,	,	PUNCT
inlawrev-2922	73	8	however	however	ADV
inlawrev-2922	73	9	,	,	PUNCT
inlawrev-2922	73	10	the	the	DET
inlawrev-2922	73	11	indiana	indiana	PROPN
inlawrev-2922	73	12	tax	tax	PROPN
inlawrev-2922	73	13	court	court	NOUN
inlawrev-2922	73	14	noted	note	VERB
inlawrev-2922	73	15	the	the	DET
inlawrev-2922	73	16	issue	issue	NOUN
inlawrev-2922	73	17	for	for	ADP
inlawrev-2922	73	18	the	the	DET
inlawrev-2922	73	19	first	first	ADJ
inlawrev-2922	73	20	time	time	NOUN
inlawrev-2922	73	21	.	.	PUNCT
inlawrev-2922	74	1	b.	b.	PROPN
inlawrev-2922	74	2	the	the	DET
inlawrev-2922	74	3	gasamerica	gasamerica	PROPN
inlawrev-2922	74	4	decision	decision	NOUN
inlawrev-2922	74	5	in	in	ADP
inlawrev-2922	74	6	gasamerica	gasamerica	PROPN
inlawrev-2922	74	7	services	services	PROPN
inlawrev-2922	74	8	,	,	PUNCT
inlawrev-2922	74	9	inc	inc	PROPN
inlawrev-2922	74	10	.	.	PROPN
inlawrev-2922	75	1	v.	v.	ADP
inlawrev-2922	75	2	state	state	PROPN
inlawrev-2922	75	3	department	department	PROPN
inlawrev-2922	75	4	of	of	ADP
inlawrev-2922	75	5	revenue^^^	revenue^^^	PROPN
inlawrev-2922	75	6	the	the	DET
inlawrev-2922	75	7	department	department	NOUN
inlawrev-2922	75	8	audited	audit	VERB
inlawrev-2922	75	9	the	the	DET
inlawrev-2922	75	10	taxpayer	taxpayer	NOUN
inlawrev-2922	75	11	and	and	CCONJ
inlawrev-2922	75	12	thereafter	thereafter	ADV
inlawrev-2922	75	13	issued	issue	VERB
inlawrev-2922	75	14	a	a	DET
inlawrev-2922	75	15	proposed	propose	VERB
inlawrev-2922	75	16	assessment	assessment	NOUN
inlawrev-2922	75	17	of	of	ADP
inlawrev-2922	75	18	sales	sale	NOUN
inlawrev-2922	75	19	taxes	taxis	NOUN
inlawrev-2922	75	20	.	.	PUNCT
inlawrev-2922	76	1	the	the	DET
inlawrev-2922	76	2	taxpayer	taxpayer	NOUN
inlawrev-2922	76	3	protested	protest	VERB
inlawrev-2922	76	4	the	the	DET
inlawrev-2922	76	5	assessment	assessment	NOUN
inlawrev-2922	76	6	and	and	CCONJ
inlawrev-2922	76	7	the	the	DET
inlawrev-2922	76	8	department	department	NOUN
inlawrev-2922	76	9	held	hold	VERB
inlawrev-2922	76	10	a	a	DET
inlawrev-2922	76	11	hearing	hearing	NOUN
inlawrev-2922	76	12	.	.	PUNCT
inlawrev-2922	77	1	the	the	DET
inlawrev-2922	77	2	department	department	NOUN
inlawrev-2922	77	3	issued	issue	VERB
inlawrev-2922	77	4	its	its	PRON
inlawrev-2922	77	5	letter	letter	NOUN
inlawrev-2922	77	6	of	of	ADP
inlawrev-2922	77	7	findings	finding	NOUN
inlawrev-2922	77	8	denying	deny	VERB
inlawrev-2922	77	9	the	the	DET
inlawrev-2922	77	10	protest	protest	NOUN
inlawrev-2922	77	11	,	,	PUNCT
inlawrev-2922	77	12	and	and	CCONJ
inlawrev-2922	77	13	the	the	DET
inlawrev-2922	77	14	taxpayer	taxpayer	NOUN
inlawrev-2922	77	15	later	later	ADV
inlawrev-2922	77	16	paid	pay	VERB
inlawrev-2922	77	17	the	the	DET
inlawrev-2922	77	18	assessment	assessment	NOUN
inlawrev-2922	77	19	.	.	PUNCT
inlawrev-2922	77	20	^^	^^	PUNCT
inlawrev-2922	78	1	the	the	DET
inlawrev-2922	78	2	taxpayer	taxpayer	NOUN
inlawrev-2922	78	3	then	then	ADV
inlawrev-2922	78	4	proceeded	proceed	VERB
inlawrev-2922	78	5	directly	directly	ADV
inlawrev-2922	78	6	to	to	ADP
inlawrev-2922	78	7	the	the	DET
inlawrev-2922	78	8	indiana	indiana	PROPN
inlawrev-2922	78	9	tax	tax	PROPN
inlawrev-2922	78	10	court	court	NOUN
inlawrev-2922	78	11	without	without	ADP
inlawrev-2922	78	12	first	first	ADJ
inlawrev-2922	78	13	filing	file	VERB
inlawrev-2922	78	14	an	an	DET
inlawrev-2922	78	15	administrative	administrative	ADJ
inlawrev-2922	78	16	claim	claim	NOUN
inlawrev-2922	78	17	for	for	ADP
inlawrev-2922	78	18	refund	refund	NOUN
inlawrev-2922	78	19	.	.	PUNCT
inlawrev-2922	79	1	the	the	DET
inlawrev-2922	79	2	department	department	NOUN
inlawrev-2922	79	3	moved	move	VERB
inlawrev-2922	79	4	to	to	PART
inlawrev-2922	79	5	dismiss	dismiss	VERB
inlawrev-2922	79	6	the	the	DET
inlawrev-2922	79	7	action	action	NOUN
inlawrev-2922	79	8	by	by	ADP
inlawrev-2922	79	9	arguing	argue	VERB
inlawrev-2922	79	10	that	that	SCONJ
inlawrev-2922	79	11	jurisdiction	jurisdiction	NOUN
inlawrev-2922	79	12	was	be	AUX
inlawrev-2922	79	13	lacking	lack	VERB
inlawrev-2922	79	14	because	because	SCONJ
inlawrev-2922	79	15	the	the	DET
inlawrev-2922	79	16	taxpayer	taxpayer	NOUN
inlawrev-2922	79	17	had	have	AUX
inlawrev-2922	79	18	not	not	PART
inlawrev-2922	79	19	filed	file	VERB
inlawrev-2922	79	20	a	a	DET
inlawrev-2922	79	21	claim	claim	NOUN
inlawrev-2922	79	22	for	for	ADP
inlawrev-2922	79	23	refund	refund	NOUN
inlawrev-2922	79	24	under	under	ADP
inlawrev-2922	79	25	section	section	NOUN
inlawrev-2922	79	26	68.1	68.1	NUM
inlawrev-2922	79	27	-	-	SYM
inlawrev-2922	79	28	9	9	NUM
inlawrev-2922	79	29	-	-	SYM
inlawrev-2922	79	30	1	1	NUM
inlawrev-2922	79	31	.	.	PUNCT
inlawrev-2922	80	1	the	the	DET
inlawrev-2922	80	2	indiana	indiana	PROPN
inlawrev-2922	80	3	tax	tax	PROPN
inlawrev-2922	80	4	court	court	NOUN
inlawrev-2922	80	5	granted	grant	VERB
inlawrev-2922	80	6	the	the	DET
inlawrev-2922	80	7	motion	motion	NOUN
inlawrev-2922	80	8	and	and	CCONJ
inlawrev-2922	80	9	dismissed	dismiss	VERB
inlawrev-2922	80	10	the	the	DET
inlawrev-2922	80	11	appeal	appeal	NOUN
inlawrev-2922	80	12	.	.	PUNCT
inlawrev-2922	81	1	the	the	DET
inlawrev-2922	81	2	opinion	opinion	NOUN
inlawrev-2922	81	3	easily	easily	ADV
inlawrev-2922	81	4	could	could	AUX
inlawrev-2922	81	5	be	be	AUX
inlawrev-2922	81	6	interpreted	interpret	VERB
inlawrev-2922	81	7	for	for	ADP
inlawrev-2922	81	8	the	the	DET
inlawrev-2922	81	9	proposition	proposition	NOUN
inlawrev-2922	81	10	that	that	SCONJ
inlawrev-2922	81	11	the	the	DET
inlawrev-2922	81	12	only	only	ADJ
inlawrev-2922	81	13	way	way	NOUN
inlawrev-2922	81	14	to	to	ADP
inlawrev-2922	81	15	the	the	DET
inlawrev-2922	81	16	indiana	indiana	PROPN
inlawrev-2922	81	17	tax	tax	PROPN
inlawrev-2922	81	18	court	court	NOUN
inlawrev-2922	81	19	from	from	ADP
inlawrev-2922	81	20	the	the	DET
inlawrev-2922	81	21	department	department	NOUN
inlawrev-2922	81	22	of	of	ADP
inlawrev-2922	81	23	revenue	revenue	NOUN
inlawrev-2922	81	24	is	be	AUX
inlawrev-2922	81	25	through	through	ADP
inlawrev-2922	81	26	the	the	DET
inlawrev-2922	81	27	refund	refund	NOUN
inlawrev-2922	81	28	procedures	procedure	NOUN
inlawrev-2922	81	29	of	of	ADP
inlawrev-2922	81	30	section	section	NOUN
inlawrev-2922	81	31	6	6	NUM
inlawrev-2922	81	32	-	-	SYM
inlawrev-2922	81	33	8.1	8.1	NUM
inlawrev-2922	81	34	-	-	PUNCT
inlawrev-2922	81	35	9	9	NUM
inlawrev-2922	81	36	-	-	SYM
inlawrev-2922	81	37	1	1	NUM
inlawrev-2922	81	38	.	.	PUNCT
inlawrev-2922	82	1	fortunately	fortunately	ADV
inlawrev-2922	82	2	,	,	PUNCT
inlawrev-2922	82	3	however	however	ADV
inlawrev-2922	82	4	,	,	PUNCT
inlawrev-2922	82	5	the	the	DET
inlawrev-2922	82	6	opinion	opinion	NOUN
inlawrev-2922	82	7	initially	initially	ADV
inlawrev-2922	82	8	provides	provide	VERB
inlawrev-2922	82	9	that	that	SCONJ
inlawrev-2922	82	10	its	its	PRON
inlawrev-2922	82	11	decision	decision	NOUN
inlawrev-2922	82	12	is	be	AUX
inlawrev-2922	82	13	limited	limit	VERB
inlawrev-2922	82	14	to	to	ADP
inlawrev-2922	82	15	the	the	DET
inlawrev-2922	82	16	claim	claim	NOUN
inlawrev-2922	82	17	-	-	PUNCT
inlawrev-2922	82	18	for	for	ADP
inlawrev-2922	82	19	-	-	PUNCT
inlawrev-2922	82	20	refund	refund	NOUN
inlawrev-2922	82	21	setting	setting	NOUN
inlawrev-2922	82	22	.	.	PUNCT
inlawrev-2922	83	1	the	the	DET
inlawrev-2922	83	2	opinion	opinion	NOUN
inlawrev-2922	83	3	states	state	NOUN
inlawrev-2922	83	4	,	,	PUNCT
inlawrev-2922	83	5	*	*	PUNCT
inlawrev-2922	83	6	'	'	PUNCT
inlawrev-2922	83	7	since	since	SCONJ
inlawrev-2922	83	8	the	the	DET
inlawrev-2922	83	9	facts	fact	NOUN
inlawrev-2922	83	10	of	of	ADP
inlawrev-2922	83	11	the	the	DET
inlawrev-2922	83	12	case	case	NOUN
inlawrev-2922	83	13	at	at	ADP
inlawrev-2922	83	14	bar	bar	NOUN
inlawrev-2922	83	15	only	only	ADV
inlawrev-2922	83	16	involve	involve	VERB
inlawrev-2922	83	17	a	a	DET
inlawrev-2922	83	18	refund	refund	NOUN
inlawrev-2922	83	19	,	,	PUNCT
inlawrev-2922	83	20	this	this	DET
inlawrev-2922	83	21	decision	decision	NOUN
inlawrev-2922	83	22	restrictively	restrictively	ADV
inlawrev-2922	83	23	applies	apply	VERB
inlawrev-2922	83	24	to	to	ADP
inlawrev-2922	83	25	the	the	DET
inlawrev-2922	83	26	situation	situation	NOUN
inlawrev-2922	83	27	where	where	SCONJ
inlawrev-2922	83	28	the	the	DET
inlawrev-2922	83	29	tax	tax	NOUN
inlawrev-2922	83	30	has	have	AUX
inlawrev-2922	83	31	been	be	AUX
inlawrev-2922	83	32	paid	pay	VERB
inlawrev-2922	83	33	and	and	CCONJ
inlawrev-2922	83	34	a	a	DET
inlawrev-2922	83	35	refund	refund	NOUN
inlawrev-2922	83	36	is	be	AUX
inlawrev-2922	83	37	sought	seek	VERB
inlawrev-2922	83	38	.	.	PUNCT
inlawrev-2922	84	1	"'^	"'^	NUM
inlawrev-2922	84	2	judge	judge	PROPN
inlawrev-2922	84	3	fisher	fisher	PROPN
inlawrev-2922	84	4	held	hold	VERB
inlawrev-2922	84	5	that	that	SCONJ
inlawrev-2922	84	6	when	when	SCONJ
inlawrev-2922	84	7	a	a	DET
inlawrev-2922	84	8	taxpayer	taxpayer	NOUN
inlawrev-2922	84	9	has	have	AUX
inlawrev-2922	84	10	paid	pay	VERB
inlawrev-2922	84	11	the	the	DET
inlawrev-2922	84	12	tax	tax	NOUN
inlawrev-2922	84	13	,	,	PUNCT
inlawrev-2922	84	14	the	the	DET
inlawrev-2922	84	15	only	only	ADJ
inlawrev-2922	84	16	route	route	NOUN
inlawrev-2922	84	17	to	to	ADP
inlawrev-2922	84	18	the	the	DET
inlawrev-2922	84	19	indiana	indiana	PROPN
inlawrev-2922	84	20	tax	tax	PROPN
inlawrev-2922	84	21	court	court	NOUN
inlawrev-2922	84	22	is	be	AUX
inlawrev-2922	84	23	to	to	PART
inlawrev-2922	84	24	comply	comply	VERB
inlawrev-2922	84	25	with	with	ADP
inlawrev-2922	84	26	the	the	DET
inlawrev-2922	84	27	statutory	statutory	ADJ
inlawrev-2922	84	28	refund	refund	NOUN
inlawrev-2922	84	29	procedures	procedure	NOUN
inlawrev-2922	84	30	of	of	ADP
inlawrev-2922	84	31	section	section	NOUN
inlawrev-2922	84	32	6	6	NUM
inlawrev-2922	84	33	-	-	SYM
inlawrev-2922	84	34	8.1	8.1	NUM
inlawrev-2922	84	35	-	-	PUNCT
inlawrev-2922	84	36	9	9	NUM
inlawrev-2922	84	37	-	-	SYM
inlawrev-2922	84	38	1	1	NUM
inlawrev-2922	84	39	.	.	PUNCT
inlawrev-2922	85	1	rev	rev	PROPN
inlawrev-2922	85	2	.	.	PROPN
inlawrev-2922	85	3	361	361	NUM
inlawrev-2922	85	4	,	,	PUNCT
inlawrev-2922	85	5	375	375	NUM
inlawrev-2922	85	6	(	(	PUNCT
inlawrev-2922	85	7	1987	1987	NUM
inlawrev-2922	85	8	)	)	PUNCT
inlawrev-2922	86	1	[	[	X
inlawrev-2922	86	2	hereinafter	hereinafter	NOUN
inlawrev-2922	86	3	1987	1987	NUM
inlawrev-2922	86	4	tax	tax	NOUN
inlawrev-2922	86	5	survey	survey	NOUN
inlawrev-2922	86	6	]	]	PUNCT
inlawrev-2922	86	7	.	.	PUNCT
inlawrev-2922	87	1	note	note	VERB
inlawrev-2922	87	2	that	that	SCONJ
inlawrev-2922	87	3	the	the	DET
inlawrev-2922	87	4	author	author	NOUN
inlawrev-2922	87	5	discussed	discuss	VERB
inlawrev-2922	87	6	appeals	appeal	NOUN
inlawrev-2922	87	7	in	in	ADP
inlawrev-2922	87	8	the	the	DET
inlawrev-2922	87	9	context	context	NOUN
inlawrev-2922	87	10	of	of	ADP
inlawrev-2922	87	11	the	the	DET
inlawrev-2922	87	12	prerequisites	prerequisite	NOUN
inlawrev-2922	87	13	for	for	ADP
inlawrev-2922	87	14	obtaining	obtain	VERB
inlawrev-2922	87	15	injunctive	injunctive	ADJ
inlawrev-2922	87	16	rehef	rehef	NOUN
inlawrev-2922	87	17	,	,	PUNCT
inlawrev-2922	87	18	an	an	DET
inlawrev-2922	87	19	issue	issue	NOUN
inlawrev-2922	87	20	that	that	PRON
inlawrev-2922	87	21	is	be	AUX
inlawrev-2922	87	22	discussed	discuss	VERB
inlawrev-2922	87	23	later	later	ADV
inlawrev-2922	87	24	in	in	ADP
inlawrev-2922	87	25	this	this	DET
inlawrev-2922	87	26	article	article	NOUN
inlawrev-2922	87	27	.	.	PUNCT
inlawrev-2922	88	1	the	the	DET
inlawrev-2922	88	2	1987	1987	NUM
inlawrev-2922	88	3	tax	tax	NOUN
inlawrev-2922	88	4	survey	survey	NOUN
inlawrev-2922	88	5	did	do	AUX
inlawrev-2922	88	6	not	not	PART
inlawrev-2922	88	7	specifically	specifically	ADV
inlawrev-2922	88	8	discuss	discuss	VERB
inlawrev-2922	88	9	whether	whether	SCONJ
inlawrev-2922	88	10	a	a	DET
inlawrev-2922	88	11	letter	letter	NOUN
inlawrev-2922	88	12	of	of	ADP
inlawrev-2922	88	13	findings	finding	NOUN
inlawrev-2922	88	14	would	would	AUX
inlawrev-2922	88	15	be	be	AUX
inlawrev-2922	88	16	an	an	DET
inlawrev-2922	88	17	appealable	appealable	ADJ
inlawrev-2922	88	18	final	final	ADJ
inlawrev-2922	88	19	determination	determination	NOUN
inlawrev-2922	88	20	.	.	PUNCT
inlawrev-2922	89	1	13	13	NUM
inlawrev-2922	89	2	.	.	X
inlawrev-2922	90	1	see	see	VERB
inlawrev-2922	90	2	,	,	PUNCT
inlawrev-2922	90	3	e.g.	e.g.	ADV
inlawrev-2922	90	4	,	,	PUNCT
inlawrev-2922	90	5	keller	keller	PROPN
inlawrev-2922	90	6	v.	v.	PROPN
inlawrev-2922	90	7	indiana	indiana	PROPN
inlawrev-2922	90	8	dep't	dep't	PROPN
inlawrev-2922	90	9	of	of	ADP
inlawrev-2922	90	10	state	state	NOUN
inlawrev-2922	90	11	revenue	revenue	NOUN
inlawrev-2922	90	12	,	,	PUNCT
inlawrev-2922	90	13	530	530	NUM
inlawrev-2922	90	14	n.e.2d	n.e.2d	NOUN
inlawrev-2922	90	15	787	787	NUM
inlawrev-2922	90	16	(	(	PUNCT
inlawrev-2922	90	17	ind	ind	NOUN
inlawrev-2922	90	18	.	.	PUNCT
inlawrev-2922	91	1	t.c	t.c	PROPN
inlawrev-2922	91	2	.	.	PROPN
inlawrev-2922	91	3	1988	1988	NUM
inlawrev-2922	91	4	)	)	PUNCT
inlawrev-2922	91	5	(	(	PUNCT
inlawrev-2922	91	6	appeal	appeal	VERB
inlawrev-2922	91	7	from	from	ADP
inlawrev-2922	91	8	a	a	DET
inlawrev-2922	91	9	letter	letter	NOUN
inlawrev-2922	91	10	of	of	ADP
inlawrev-2922	91	11	findings	finding	NOUN
inlawrev-2922	91	12	)	)	PUNCT
inlawrev-2922	91	13	;	;	PUNCT
inlawrev-2922	91	14	video	video	NOUN
inlawrev-2922	91	15	tape	tape	NOUN
inlawrev-2922	91	16	exch	exch	PROPN
inlawrev-2922	91	17	.	.	PUNCT
inlawrev-2922	92	1	coop	coop	PROPN
inlawrev-2922	92	2	of	of	ADP
inlawrev-2922	92	3	am	am	PROPN
inlawrev-2922	92	4	.	.	PUNCT
inlawrev-2922	93	1	v.	v.	ADP
inlawrev-2922	93	2	indiana	indiana	PROPN
inlawrev-2922	93	3	dep't	dep't	PROPN
inlawrev-2922	93	4	of	of	ADP
inlawrev-2922	93	5	state	state	NOUN
inlawrev-2922	93	6	revenue	revenue	NOUN
inlawrev-2922	93	7	,	,	PUNCT
inlawrev-2922	93	8	512	512	NUM
inlawrev-2922	93	9	n.e.2d	n.e.2d	NOUN
inlawrev-2922	93	10	476	476	NUM
inlawrev-2922	93	11	(	(	PUNCT
inlawrev-2922	93	12	ind	ind	NOUN
inlawrev-2922	93	13	.	.	PUNCT
inlawrev-2922	94	1	t.c	t.c	PROPN
inlawrev-2922	94	2	.	.	PROPN
inlawrev-2922	94	3	1986	1986	NUM
inlawrev-2922	94	4	)	)	PUNCT
inlawrev-2922	94	5	(	(	PUNCT
inlawrev-2922	94	6	same	same	ADJ
inlawrev-2922	94	7	)	)	PUNCT
inlawrev-2922	94	8	.	.	PUNCT
inlawrev-2922	95	1	note	note	VERB
inlawrev-2922	95	2	that	that	SCONJ
inlawrev-2922	95	3	these	these	DET
inlawrev-2922	95	4	cases	case	NOUN
inlawrev-2922	95	5	involved	involve	VERB
inlawrev-2922	95	6	petitions	petition	NOUN
inlawrev-2922	95	7	for	for	ADP
inlawrev-2922	95	8	injunctive	injunctive	ADJ
inlawrev-2922	95	9	relief	relief	NOUN
inlawrev-2922	95	10	.	.	PUNCT
inlawrev-2922	96	1	14	14	NUM
inlawrev-2922	96	2	.	.	PUNCT
inlawrev-2922	97	1	the	the	DET
inlawrev-2922	97	2	issue	issue	NOUN
inlawrev-2922	97	3	had	have	AUX
inlawrev-2922	97	4	been	be	AUX
inlawrev-2922	97	5	discussed	discuss	VERB
inlawrev-2922	97	6	only	only	ADV
inlawrev-2922	97	7	by	by	ADP
inlawrev-2922	97	8	one	one	NUM
inlawrev-2922	97	9	source	source	NOUN
inlawrev-2922	97	10	prior	prior	ADV
inlawrev-2922	97	11	to	to	ADP
inlawrev-2922	97	12	the	the	DET
inlawrev-2922	97	13	survey	survey	NOUN
inlawrev-2922	97	14	period	period	NOUN
inlawrev-2922	97	15	.	.	PUNCT
inlawrev-2922	98	1	see	see	VERB
inlawrev-2922	98	2	jegen	jegen	PROPN
inlawrev-2922	98	3	&	&	CCONJ
inlawrev-2922	98	4	maley	maley	PROPN
inlawrev-2922	98	5	,	,	PUNCT
inlawrev-2922	98	6	the	the	DET
inlawrev-2922	98	7	indiana	indiana	PROPN
inlawrev-2922	98	8	tax	tax	PROPN
inlawrev-2922	98	9	court	court	NOUN
inlawrev-2922	98	10	,	,	PUNCT
inlawrev-2922	98	11	§	§	PROPN
inlawrev-2922	98	12	12	12	NUM
inlawrev-2922	98	13	,	,	PUNCT
inlawrev-2922	98	14	at	at	ADP
inlawrev-2922	98	15	12	12	NUM
inlawrev-2922	98	16	-	-	SYM
inlawrev-2922	98	17	13	13	NUM
inlawrev-2922	98	18	(	(	PUNCT
inlawrev-2922	98	19	i.c.l.e.f	i.c.l.e.f	X
inlawrev-2922	98	20	.	.	PUNCT
inlawrev-2922	98	21	1988	1988	NUM
inlawrev-2922	98	22	,	,	PUNCT
inlawrev-2922	98	23	1990	1990	NUM
inlawrev-2922	98	24	)	)	PUNCT
inlawrev-2922	98	25	.	.	PUNCT
inlawrev-2922	99	1	15	15	NUM
inlawrev-2922	99	2	.	.	X
inlawrev-2922	99	3	552	552	NUM
inlawrev-2922	99	4	n.e.2d	n.e.2d	NOUN
inlawrev-2922	99	5	860	860	NUM
inlawrev-2922	99	6	(	(	PUNCT
inlawrev-2922	99	7	ind	ind	NOUN
inlawrev-2922	99	8	.	.	PUNCT
inlawrev-2922	100	1	t.c	t.c	PROPN
inlawrev-2922	100	2	.	.	PROPN
inlawrev-2922	100	3	1990	1990	NUM
inlawrev-2922	100	4	)	)	PUNCT
inlawrev-2922	100	5	.	.	PUNCT
inlawrev-2922	101	1	16	16	NUM
inlawrev-2922	101	2	.	.	PUNCT
inlawrev-2922	102	1	i	i	PRON
inlawrev-2922	102	2	d.	d.	PROPN
inlawrev-2922	102	3	at	at	ADP
inlawrev-2922	102	4	860	860	NUM
inlawrev-2922	102	5	.	.	PUNCT
inlawrev-2922	102	6	17	17	NUM
inlawrev-2922	102	7	.	.	PUNCT
inlawrev-2922	103	1	i	i	PRON
inlawrev-2922	103	2	d.	d.	PROPN
inlawrev-2922	103	3	at	at	ADP
inlawrev-2922	103	4	861	861	NUM
inlawrev-2922	103	5	(	(	PUNCT
inlawrev-2922	103	6	emphasis	emphasis	NOUN
inlawrev-2922	103	7	added	add	VERB
inlawrev-2922	103	8	)	)	PUNCT
inlawrev-2922	103	9	.	.	PUNCT
inlawrev-2922	104	1	1991	1991	NUM
inlawrev-2922	104	2	]	]	PUNCT
inlawrev-2922	104	3	indiana	indiana	PROPN
inlawrev-2922	104	4	tax	tax	PROPN
inlawrev-2922	104	5	law	law	PROPN
inlawrev-2922	104	6	1129	1129	NUM
inlawrev-2922	104	7	judge	judge	PROPN
inlawrev-2922	104	8	fisher	fisher	PROPN
inlawrev-2922	104	9	elaborated	elaborate	VERB
inlawrev-2922	104	10	on	on	ADP
inlawrev-2922	104	11	the	the	DET
inlawrev-2922	104	12	issue	issue	NOUN
inlawrev-2922	104	13	,	,	PUNCT
inlawrev-2922	104	14	but	but	CCONJ
inlawrev-2922	104	15	even	even	ADV
inlawrev-2922	104	16	some	some	PRON
inlawrev-2922	104	17	of	of	ADP
inlawrev-2922	104	18	his	his	PRON
inlawrev-2922	104	19	later	later	ADJ
inlawrev-2922	104	20	discussion	discussion	NOUN
inlawrev-2922	104	21	could	could	AUX
inlawrev-2922	104	22	be	be	AUX
inlawrev-2922	104	23	interpreted	interpret	VERB
inlawrev-2922	104	24	as	as	ADP
inlawrev-2922	104	25	requiring	require	VERB
inlawrev-2922	104	26	a	a	DET
inlawrev-2922	104	27	taxpayer	taxpayer	NOUN
inlawrev-2922	104	28	to	to	PART
inlawrev-2922	104	29	always	always	ADV
inlawrev-2922	104	30	go	go	VERB
inlawrev-2922	104	31	through	through	ADP
inlawrev-2922	104	32	the	the	DET
inlawrev-2922	104	33	administrative	administrative	ADJ
inlawrev-2922	104	34	refund	refund	NOUN
inlawrev-2922	104	35	process	process	NOUN
inlawrev-2922	104	36	before	before	ADP
inlawrev-2922	104	37	getting	get	VERB
inlawrev-2922	104	38	to	to	ADP
inlawrev-2922	104	39	court	court	NOUN
inlawrev-2922	104	40	:	:	PUNCT
inlawrev-2922	104	41	the	the	DET
inlawrev-2922	104	42	procedure	procedure	NOUN
inlawrev-2922	104	43	to	to	PART
inlawrev-2922	104	44	be	be	AUX
inlawrev-2922	104	45	followed	follow	VERB
inlawrev-2922	104	46	to	to	PART
inlawrev-2922	104	47	invoke	invoke	VERB
inlawrev-2922	104	48	the	the	DET
inlawrev-2922	104	49	jurisdiction	jurisdiction	NOUN
inlawrev-2922	104	50	of	of	ADP
inlawrev-2922	104	51	this	this	DET
inlawrev-2922	104	52	court	court	NOUN
inlawrev-2922	104	53	when	when	SCONJ
inlawrev-2922	104	54	a	a	DET
inlawrev-2922	104	55	refund	refund	NOUN
inlawrev-2922	104	56	is	be	AUX
inlawrev-2922	104	57	sought	seek	VERB
inlawrev-2922	104	58	is	be	AUX
inlawrev-2922	104	59	expressly	expressly	ADV
inlawrev-2922	104	60	set	set	VERB
inlawrev-2922	104	61	forth	forth	ADP
inlawrev-2922	104	62	in	in	ADP
inlawrev-2922	104	63	i.c	i.c	PROPN
inlawrev-2922	104	64	.	.	PROPN
inlawrev-2922	104	65	6	6	NUM
inlawrev-2922	104	66	-	-	SYM
inlawrev-2922	104	67	8.1	8.1	NUM
inlawrev-2922	104	68	-	-	PUNCT
inlawrev-2922	104	69	9	9	NUM
inlawrev-2922	104	70	-	-	SYM
inlawrev-2922	104	71	1	1	NUM
inlawrev-2922	104	72	.	.	PUNCT
inlawrev-2922	105	1	yet	yet	ADV
inlawrev-2922	105	2	,	,	PUNCT
inlawrev-2922	105	3	i.c	i.c	PROPN
inlawrev-2922	105	4	.	.	PROPN
inlawrev-2922	105	5	6	6	NUM
inlawrev-2922	105	6	-	-	SYM
inlawrev-2922	105	7	8.1	8.1	NUM
inlawrev-2922	105	8	-	-	PUNCT
inlawrev-2922	105	9	5	5	NUM
inlawrev-2922	105	10	-	-	SYM
inlawrev-2922	105	11	1	1	NUM
inlawrev-2922	105	12	is	be	AUX
inlawrev-2922	105	13	silent	silent	ADJ
inlawrev-2922	105	14	as	as	ADP
inlawrev-2922	105	15	to	to	ADP
inlawrev-2922	105	16	the	the	DET
inlawrev-2922	105	17	tax	tax	NOUN
inlawrev-2922	105	18	court	court	NOUN
inlawrev-2922	105	19	.	.	PUNCT
inlawrev-2922	106	1	therefore	therefore	ADV
inlawrev-2922	106	2	,	,	PUNCT
inlawrev-2922	106	3	the	the	DET
inlawrev-2922	106	4	"	"	PUNCT
inlawrev-2922	106	5	statutory	statutory	ADJ
inlawrev-2922	106	6	requirement	requirement	NOUN
inlawrev-2922	106	7	for	for	ADP
inlawrev-2922	106	8	the	the	DET
inlawrev-2922	106	9	initiation	initiation	NOUN
inlawrev-2922	106	10	of	of	ADP
inlawrev-2922	106	11	an	an	DET
inlawrev-2922	106	12	original	original	ADJ
inlawrev-2922	106	13	tax	tax	NOUN
inlawrev-2922	106	14	appeal	appeal	NOUN
inlawrev-2922	106	15	,	,	PUNCT
inlawrev-2922	106	16	*	*	PUNCT
inlawrev-2922	106	17	'	'	PUNCT
inlawrev-2922	106	18	mentioned	mention	VERB
inlawrev-2922	106	19	in	in	ADP
inlawrev-2922	106	20	i.c	i.c	PROPN
inlawrev-2922	106	21	.	.	PROPN
inlawrev-2922	107	1	33	33	NUM
inlawrev-2922	107	2	-	-	PUNCT
inlawrev-2922	107	3	3	3	NUM
inlawrev-2922	107	4	-	-	SYM
inlawrev-2922	107	5	5	5	NUM
inlawrev-2922	107	6	-	-	SYM
inlawrev-2922	107	7	1	1	NUM
inlawrev-2922	107	8	1(a	1(a	NUM
inlawrev-2922	107	9	)	)	PUNCT
inlawrev-2922	107	10	,	,	PUNCT
inlawrev-2922	107	11	refers	refer	VERB
inlawrev-2922	107	12	to	to	ADP
inlawrev-2922	107	13	i.c	i.c	PROPN
inlawrev-2922	107	14	.	.	PROPN
inlawrev-2922	107	15	6	6	NUM
inlawrev-2922	107	16	-	-	SYM
inlawrev-2922	107	17	8.1	8.1	NUM
inlawrev-2922	107	18	-	-	PUNCT
inlawrev-2922	107	19	9	9	NUM
inlawrev-2922	107	20	-	-	SYM
inlawrev-2922	107	21	1	1	NUM
inlawrev-2922	107	22	.	.	PUNCT
inlawrev-2922	108	1	the	the	DET
inlawrev-2922	108	2	claim	claim	NOUN
inlawrev-2922	108	3	for	for	ADP
inlawrev-2922	108	4	refund	refund	NOUN
inlawrev-2922	108	5	procedure	procedure	NOUN
inlawrev-2922	108	6	must	must	AUX
inlawrev-2922	108	7	be	be	AUX
inlawrev-2922	108	8	followed	follow	VERB
inlawrev-2922	108	9	once	once	SCONJ
inlawrev-2922	108	10	the	the	DET
inlawrev-2922	108	11	tax	tax	NOUN
inlawrev-2922	108	12	is	be	AUX
inlawrev-2922	108	13	paid	pay	VERB
inlawrev-2922	108	14	.	.	PUNCT
inlawrev-2922	109	1	it	it	PRON
inlawrev-2922	109	2	may	may	AUX
inlawrev-2922	109	3	seem	seem	VERB
inlawrev-2922	109	4	unnecessary	unnecessary	ADJ
inlawrev-2922	109	5	to	to	PART
inlawrev-2922	109	6	require	require	VERB
inlawrev-2922	109	7	a	a	DET
inlawrev-2922	109	8	claim	claim	NOUN
inlawrev-2922	109	9	for	for	ADP
inlawrev-2922	109	10	refund	refund	NOUN
inlawrev-2922	109	11	in	in	ADP
inlawrev-2922	109	12	those	those	DET
inlawrev-2922	109	13	cases	case	NOUN
inlawrev-2922	109	14	where	where	SCONJ
inlawrev-2922	109	15	the	the	DET
inlawrev-2922	109	16	tax	tax	NOUN
inlawrev-2922	109	17	has	have	AUX
inlawrev-2922	109	18	been	be	AUX
inlawrev-2922	109	19	paid	pay	VERB
inlawrev-2922	109	20	pursuant	pursuant	ADV
inlawrev-2922	109	21	to	to	ADP
inlawrev-2922	109	22	the	the	DET
inlawrev-2922	109	23	protest	protest	NOUN
inlawrev-2922	109	24	procedure	procedure	NOUN
inlawrev-2922	109	25	to	to	PART
inlawrev-2922	109	26	invoke	invoke	VERB
inlawrev-2922	109	27	this	this	DET
inlawrev-2922	109	28	court	court	NOUN
inlawrev-2922	109	29	's	's	PART
inlawrev-2922	109	30	jurisdiction	jurisdiction	NOUN
inlawrev-2922	109	31	.	.	PUNCT
inlawrev-2922	110	1	however	however	ADV
inlawrev-2922	110	2	,	,	PUNCT
inlawrev-2922	110	3	it	it	PRON
inlawrev-2922	110	4	is	be	AUX
inlawrev-2922	110	5	within	within	ADP
inlawrev-2922	110	6	the	the	DET
inlawrev-2922	110	7	legislature	legislature	NOUN
inlawrev-2922	110	8	's	's	PART
inlawrev-2922	110	9	prerogative	prerogative	NOUN
inlawrev-2922	110	10	to	to	PART
inlawrev-2922	110	11	determine	determine	VERB
inlawrev-2922	110	12	the	the	DET
inlawrev-2922	110	13	jurisdiction	jurisdiction	NOUN
inlawrev-2922	110	14	of	of	ADP
inlawrev-2922	110	15	this	this	DET
inlawrev-2922	110	16	court	court	NOUN
inlawrev-2922	110	17	.	.	PUNCT
inlawrev-2922	111	1	all	all	DET
inlawrev-2922	111	2	administrative	administrative	ADJ
inlawrev-2922	111	3	remedies	remedy	NOUN
inlawrev-2922	111	4	must	must	AUX
inlawrev-2922	111	5	be	be	AUX
inlawrev-2922	111	6	met	meet	VERB
inlawrev-2922	111	7	before	before	SCONJ
inlawrev-2922	111	8	the	the	DET
inlawrev-2922	111	9	taxpayer	taxpayer	NOUN
inlawrev-2922	111	10	can	can	AUX
inlawrev-2922	111	11	have	have	VERB
inlawrev-2922	111	12	his	his	PRON
inlawrev-2922	111	13	day	day	NOUN
inlawrev-2922	111	14	in	in	ADP
inlawrev-2922	111	15	court	court	NOUN
inlawrev-2922	111	16	.	.	PUNCT
inlawrev-2922	112	1	the	the	DET
inlawrev-2922	112	2	procedure	procedure	NOUN
inlawrev-2922	112	3	to	to	PART
inlawrev-2922	112	4	be	be	AUX
inlawrev-2922	112	5	followed	follow	VERB
inlawrev-2922	112	6	in	in	ADP
inlawrev-2922	112	7	refund	refund	NOUN
inlawrev-2922	112	8	cases	case	NOUN
inlawrev-2922	112	9	is	be	AUX
inlawrev-2922	112	10	set	set	VERB
inlawrev-2922	112	11	forth	forth	ADV
inlawrev-2922	112	12	in	in	ADP
inlawrev-2922	112	13	i.c	i.c	PROPN
inlawrev-2922	112	14	.	.	PROPN
inlawrev-2922	112	15	6	6	NUM
inlawrev-2922	112	16	-	-	SYM
inlawrev-2922	112	17	8.1	8.1	NUM
inlawrev-2922	112	18	-	-	PUNCT
inlawrev-2922	112	19	9	9	NUM
inlawrev-2922	112	20	-	-	SYM
inlawrev-2922	112	21	1	1	NUM
inlawrev-2922	112	22	.	.	PUNCT
inlawrev-2922	113	1	the	the	DET
inlawrev-2922	113	2	legislature	legislature	NOUN
inlawrev-2922	113	3	has	have	AUX
inlawrev-2922	113	4	seen	see	VERB
inlawrev-2922	113	5	fit	fit	ADJ
inlawrev-2922	113	6	to	to	PART
inlawrev-2922	113	7	provide	provide	VERB
inlawrev-2922	113	8	for	for	ADP
inlawrev-2922	113	9	the	the	DET
inlawrev-2922	113	10	administrative	administrative	ADJ
inlawrev-2922	113	11	step	step	NOUN
inlawrev-2922	113	12	of	of	ADP
inlawrev-2922	113	13	filing	filing	NOUN
inlawrev-2922	113	14	for	for	ADP
inlawrev-2922	113	15	a	a	DET
inlawrev-2922	113	16	claim	claim	NOUN
inlawrev-2922	113	17	for	for	ADP
inlawrev-2922	113	18	refund	refund	NOUN
inlawrev-2922	113	19	before	before	ADP
inlawrev-2922	113	20	appealing	appeal	VERB
inlawrev-2922	113	21	to	to	ADP
inlawrev-2922	113	22	the	the	DET
inlawrev-2922	113	23	tax	tax	NOUN
inlawrev-2922	113	24	court	court	NOUN
inlawrev-2922	113	25	,	,	PUNCT
inlawrev-2922	113	26	even	even	ADV
inlawrev-2922	113	27	if	if	SCONJ
inlawrev-2922	113	28	the	the	DET
inlawrev-2922	113	29	taxpayer	taxpayer	NOUN
inlawrev-2922	113	30	protested	protest	VERB
inlawrev-2922	113	31	the	the	DET
inlawrev-2922	113	32	tax	tax	NOUN
inlawrev-2922	113	33	payment	payment	NOUN
inlawrev-2922	113	34	.	.	PUNCT
inlawrev-2922	114	1	although	although	SCONJ
inlawrev-2922	114	2	this	this	PRON
inlawrev-2922	114	3	may	may	AUX
inlawrev-2922	114	4	cause	cause	VERB
inlawrev-2922	114	5	duplication	duplication	NOUN
inlawrev-2922	114	6	of	of	ADP
inlawrev-2922	114	7	effort	effort	NOUN
inlawrev-2922	114	8	and	and	CCONJ
inlawrev-2922	114	9	time	time	NOUN
inlawrev-2922	114	10	in	in	ADP
inlawrev-2922	114	11	cases	case	NOUN
inlawrev-2922	114	12	where	where	SCONJ
inlawrev-2922	114	13	the	the	DET
inlawrev-2922	114	14	department	department	NOUN
inlawrev-2922	114	15	reaches	reach	VERB
inlawrev-2922	114	16	the	the	DET
inlawrev-2922	114	17	same	same	ADJ
inlawrev-2922	114	18	result	result	NOUN
inlawrev-2922	114	19	after	after	SCONJ
inlawrev-2922	114	20	the	the	DET
inlawrev-2922	114	21	protest	protest	NOUN
inlawrev-2922	114	22	procedure	procedure	NOUN
inlawrev-2922	114	23	and	and	CCONJ
inlawrev-2922	114	24	the	the	DET
inlawrev-2922	114	25	claim	claim	NOUN
inlawrev-2922	114	26	for	for	ADP
inlawrev-2922	114	27	refund	refund	NOUN
inlawrev-2922	114	28	procedure	procedure	NOUN
inlawrev-2922	114	29	have	have	AUX
inlawrev-2922	114	30	been	be	AUX
inlawrev-2922	114	31	followed	follow	VERB
inlawrev-2922	114	32	,	,	PUNCT
inlawrev-2922	114	33	it	it	PRON
inlawrev-2922	114	34	is	be	AUX
inlawrev-2922	114	35	not	not	PART
inlawrev-2922	114	36	for	for	SCONJ
inlawrev-2922	114	37	this	this	DET
inlawrev-2922	114	38	court	court	NOUN
inlawrev-2922	114	39	to	to	PART
inlawrev-2922	114	40	go	go	VERB
inlawrev-2922	114	41	beyond	beyond	ADP
inlawrev-2922	114	42	the	the	DET
inlawrev-2922	114	43	jurisdiction	jurisdiction	NOUN
inlawrev-2922	114	44	expressly	expressly	ADV
inlawrev-2922	114	45	provided	provide	VERB
inlawrev-2922	114	46	by	by	ADP
inlawrev-2922	114	47	statute.*^	statute.*^	PROPN
inlawrev-2922	114	48	on	on	ADP
inlawrev-2922	114	49	balance	balance	NOUN
inlawrev-2922	114	50	,	,	PUNCT
inlawrev-2922	114	51	it	it	PRON
inlawrev-2922	114	52	seems	seem	VERB
inlawrev-2922	114	53	that	that	SCONJ
inlawrev-2922	114	54	the	the	DET
inlawrev-2922	114	55	indiana	indiana	PROPN
inlawrev-2922	114	56	tax	tax	PROPN
inlawrev-2922	114	57	court	court	NOUN
inlawrev-2922	114	58	did	do	AUX
inlawrev-2922	114	59	not	not	PART
inlawrev-2922	114	60	intend	intend	VERB
inlawrev-2922	114	61	to	to	PART
inlawrev-2922	114	62	write	write	VERB
inlawrev-2922	114	63	with	with	ADP
inlawrev-2922	114	64	such	such	DET
inlawrev-2922	114	65	a	a	DET
inlawrev-2922	114	66	broad	broad	ADJ
inlawrev-2922	114	67	pen	pen	NOUN
inlawrev-2922	114	68	so	so	SCONJ
inlawrev-2922	114	69	as	as	SCONJ
inlawrev-2922	114	70	to	to	PART
inlawrev-2922	114	71	suggest	suggest	VERB
inlawrev-2922	114	72	that	that	SCONJ
inlawrev-2922	114	73	a	a	DET
inlawrev-2922	114	74	claim	claim	NOUN
inlawrev-2922	114	75	for	for	ADP
inlawrev-2922	114	76	refund	refund	NOUN
inlawrev-2922	114	77	is	be	AUX
inlawrev-2922	114	78	a	a	DET
inlawrev-2922	114	79	prerequisite	prerequisite	NOUN
inlawrev-2922	114	80	to	to	ADP
inlawrev-2922	114	81	jurisdiction	jurisdiction	NOUN
inlawrev-2922	114	82	in	in	ADP
inlawrev-2922	114	83	all	all	DET
inlawrev-2922	114	84	cases	case	NOUN
inlawrev-2922	114	85	.	.	PUNCT
inlawrev-2922	115	1	rather	rather	ADV
inlawrev-2922	115	2	,	,	PUNCT
inlawrev-2922	115	3	the	the	DET
inlawrev-2922	115	4	narrow	narrow	ADJ
inlawrev-2922	115	5	holding	holding	NOUN
inlawrev-2922	115	6	of	of	ADP
inlawrev-2922	115	7	gasamerica	gasamerica	NOUN
inlawrev-2922	115	8	,	,	PUNCT
inlawrev-2922	115	9	given	give	VERB
inlawrev-2922	115	10	the	the	DET
inlawrev-2922	115	11	facts	fact	NOUN
inlawrev-2922	115	12	presented	present	VERB
inlawrev-2922	115	13	,	,	PUNCT
inlawrev-2922	115	14	is	be	AUX
inlawrev-2922	115	15	that	that	SCONJ
inlawrev-2922	115	16	a	a	DET
inlawrev-2922	115	17	refund	refund	NOUN
inlawrev-2922	115	18	claim	claim	NOUN
inlawrev-2922	115	19	must	must	AUX
inlawrev-2922	115	20	be	be	AUX
inlawrev-2922	115	21	filed	file	VERB
inlawrev-2922	115	22	before	before	ADP
inlawrev-2922	115	23	going	go	VERB
inlawrev-2922	115	24	to	to	ADP
inlawrev-2922	115	25	the	the	DET
inlawrev-2922	115	26	indiana	indiana	PROPN
inlawrev-2922	115	27	tax	tax	PROPN
inlawrev-2922	115	28	court	court	NOUN
inlawrev-2922	115	29	when	when	SCONJ
inlawrev-2922	115	30	the	the	DET
inlawrev-2922	115	31	taxpayer	taxpayer	NOUN
inlawrev-2922	115	32	has	have	AUX
inlawrev-2922	115	33	opted	opt	VERB
inlawrev-2922	115	34	to	to	PART
inlawrev-2922	115	35	pay	pay	VERB
inlawrev-2922	115	36	the	the	DET
inlawrev-2922	115	37	proposed	propose	VERB
inlawrev-2922	115	38	assessment	assessment	NOUN
inlawrev-2922	115	39	.	.	PUNCT
inlawrev-2922	115	40	^^	^^	PUNCT
inlawrev-2922	115	41	as	as	SCONJ
inlawrev-2922	115	42	judge	judge	PROPN
inlawrev-2922	115	43	fisher	fisher	PROPN
inlawrev-2922	115	44	stated	state	VERB
inlawrev-2922	115	45	in	in	ADP
inlawrev-2922	115	46	the	the	DET
inlawrev-2922	115	47	first	first	ADJ
inlawrev-2922	115	48	paragraph	paragraph	NOUN
inlawrev-2922	115	49	above	above	ADV
inlawrev-2922	115	50	,	,	PUNCT
inlawrev-2922	115	51	"	"	PUNCT
inlawrev-2922	115	52	the	the	DET
inlawrev-2922	115	53	claim	claim	NOUN
inlawrev-2922	115	54	for	for	ADP
inlawrev-2922	115	55	refund	refund	NOUN
inlawrev-2922	115	56	procedure	procedure	NOUN
inlawrev-2922	115	57	must	must	AUX
inlawrev-2922	115	58	be	be	AUX
inlawrev-2922	115	59	followed	follow	VERB
inlawrev-2922	115	60	once	once	SCONJ
inlawrev-2922	115	61	the	the	DET
inlawrev-2922	115	62	tax	tax	NOUN
inlawrev-2922	115	63	is	be	AUX
inlawrev-2922	115	64	paid	pay	VERB
inlawrev-2922	115	65	.	.	PUNCT
inlawrev-2922	115	66	''^^	''^^	PROPN
inlawrev-2922	115	67	c.	c.	PROPN
inlawrev-2922	115	68	the	the	DET
inlawrev-2922	115	69	lingering	linger	VERB
inlawrev-2922	115	70	question	question	NOUN
inlawrev-2922	115	71	the	the	DET
inlawrev-2922	115	72	question	question	NOUN
inlawrev-2922	115	73	remains	remain	VERB
inlawrev-2922	115	74	unanswered	unanswered	ADJ
inlawrev-2922	115	75	as	as	ADP
inlawrev-2922	115	76	to	to	ADP
inlawrev-2922	115	77	whether	whether	SCONJ
inlawrev-2922	115	78	a	a	DET
inlawrev-2922	115	79	taxpayer	taxpayer	NOUN
inlawrev-2922	115	80	can	can	AUX
inlawrev-2922	115	81	actually	actually	ADV
inlawrev-2922	115	82	appeal	appeal	VERB
inlawrev-2922	115	83	to	to	ADP
inlawrev-2922	115	84	the	the	DET
inlawrev-2922	115	85	indiana	indiana	PROPN
inlawrev-2922	115	86	tax	tax	PROPN
inlawrev-2922	115	87	court	court	NOUN
inlawrev-2922	115	88	from	from	ADP
inlawrev-2922	115	89	a	a	DET
inlawrev-2922	115	90	letter	letter	NOUN
inlawrev-2922	115	91	of	of	ADP
inlawrev-2922	115	92	findings	finding	NOUN
inlawrev-2922	115	93	.	.	PUNCT
inlawrev-2922	116	1	this	this	DET
inlawrev-2922	116	2	18	18	NUM
inlawrev-2922	116	3	.	.	PUNCT
inlawrev-2922	117	1	i	i	PRON
inlawrev-2922	117	2	d.	d.	PROPN
inlawrev-2922	117	3	at	at	ADP
inlawrev-2922	117	4	862	862	NUM
inlawrev-2922	117	5	.	.	PUNCT
inlawrev-2922	118	1	19	19	NUM
inlawrev-2922	118	2	.	.	PUNCT
inlawrev-2922	119	1	i	i	PRON
inlawrev-2922	119	2	d.	d.	PROPN
inlawrev-2922	119	3	20	20	NUM
inlawrev-2922	119	4	.	.	PUNCT
inlawrev-2922	120	1	i	i	PRON
inlawrev-2922	120	2	d.	d.	PROPN
inlawrev-2922	120	3	(	(	PUNCT
inlawrev-2922	120	4	emphasis	emphasis	NOUN
inlawrev-2922	120	5	added	add	VERB
inlawrev-2922	120	6	)	)	PUNCT
inlawrev-2922	120	7	.	.	PUNCT
inlawrev-2922	121	1	1130	1130	NUM
inlawrev-2922	121	2	indiana	indiana	PROPN
inlawrev-2922	121	3	law	law	PROPN
inlawrev-2922	121	4	review	review	NOUN
inlawrev-2922	122	1	[	[	X
inlawrev-2922	122	2	vol	vol	NOUN
inlawrev-2922	122	3	.	.	PUNCT
inlawrev-2922	123	1	24:1125	24:1125	NUM
inlawrev-2922	123	2	narrow	narrow	ADJ
inlawrev-2922	123	3	issue	issue	NOUN
inlawrev-2922	123	4	was	be	AUX
inlawrev-2922	123	5	not	not	PART
inlawrev-2922	123	6	presented	present	VERB
inlawrev-2922	123	7	in	in	ADP
inlawrev-2922	123	8	gasamerica	gasamerica	NOUN
inlawrev-2922	123	9	.	.	PUNCT
inlawrev-2922	124	1	nonetheless	nonetheless	ADV
inlawrev-2922	124	2	,	,	PUNCT
inlawrev-2922	124	3	judge	judge	PROPN
inlawrev-2922	124	4	fisher	fisher	PROPN
inlawrev-2922	124	5	did	do	AUX
inlawrev-2922	124	6	comment	comment	NOUN
inlawrev-2922	124	7	on	on	ADP
inlawrev-2922	124	8	the	the	DET
inlawrev-2922	124	9	question	question	NOUN
inlawrev-2922	124	10	in	in	ADP
inlawrev-2922	124	11	a	a	DET
inlawrev-2922	124	12	footnote	footnote	NOUN
inlawrev-2922	124	13	:	:	PUNCT
inlawrev-2922	124	14	the	the	DET
inlawrev-2922	124	15	question	question	NOUN
inlawrev-2922	124	16	which	which	PRON
inlawrev-2922	124	17	must	must	AUX
inlawrev-2922	124	18	be	be	AUX
inlawrev-2922	124	19	answered	answer	VERB
inlawrev-2922	124	20	is	be	AUX
inlawrev-2922	124	21	whether	whether	SCONJ
inlawrev-2922	124	22	a	a	DET
inlawrev-2922	124	23	letter	letter	NOUN
inlawrev-2922	124	24	of	of	ADP
inlawrev-2922	124	25	findings	finding	NOUN
inlawrev-2922	124	26	issued	issue	VERB
inlawrev-2922	124	27	after	after	ADP
inlawrev-2922	124	28	a	a	DET
inlawrev-2922	124	29	protest	protest	NOUN
inlawrev-2922	124	30	pursuant	pursuant	NOUN
inlawrev-2922	124	31	to	to	ADP
inlawrev-2922	124	32	i.c	i.c	PROPN
inlawrev-2922	124	33	.	.	PROPN
inlawrev-2922	124	34	6	6	NUM
inlawrev-2922	124	35	-	-	SYM
inlawrev-2922	124	36	8.1	8.1	NUM
inlawrev-2922	124	37	-	-	PUNCT
inlawrev-2922	124	38	5	5	NUM
inlawrev-2922	124	39	-	-	SYM
inlawrev-2922	124	40	1	1	NUM
inlawrev-2922	124	41	is	be	AUX
inlawrev-2922	124	42	a	a	DET
inlawrev-2922	124	43	'	'	PUNCT
inlawrev-2922	124	44	*	*	ADJ
inlawrev-2922	124	45	final	final	ADJ
inlawrev-2922	124	46	determination	determination	NOUN
inlawrev-2922	124	47	"	"	PUNCT
inlawrev-2922	124	48	as	as	SCONJ
inlawrev-2922	124	49	required	require	VERB
inlawrev-2922	124	50	under	under	ADP
inlawrev-2922	124	51	i.c	i.c	PROPN
inlawrev-2922	124	52	.	.	PROPN
inlawrev-2922	124	53	33	33	NUM
inlawrev-2922	124	54	-	-	PUNCT
inlawrev-2922	124	55	3	3	NUM
inlawrev-2922	124	56	-	-	SYM
inlawrev-2922	124	57	5	5	NUM
inlawrev-2922	124	58	-	-	SYM
inlawrev-2922	124	59	2	2	NUM
inlawrev-2922	124	60	.	.	PUNCT
inlawrev-2922	125	1	the	the	DET
inlawrev-2922	125	2	[	[	X
inlawrev-2922	125	3	department	department	NOUN
inlawrev-2922	125	4	]	]	PUNCT
inlawrev-2922	125	5	does	do	AUX
inlawrev-2922	125	6	not	not	PART
inlawrev-2922	125	7	suggest	suggest	VERB
inlawrev-2922	125	8	that	that	SCONJ
inlawrev-2922	125	9	the	the	DET
inlawrev-2922	125	10	*	*	NOUN
inlawrev-2922	125	11	'	'	PART
inlawrev-2922	125	12	letter	letter	NOUN
inlawrev-2922	125	13	of	of	ADP
inlawrev-2922	125	14	findings	finding	NOUN
inlawrev-2922	125	15	"	"	PUNCT
inlawrev-2922	125	16	is	be	AUX
inlawrev-2922	125	17	not	not	PART
inlawrev-2922	125	18	a	a	DET
inlawrev-2922	125	19	final	final	ADJ
inlawrev-2922	125	20	determination	determination	NOUN
inlawrev-2922	125	21	,	,	PUNCT
inlawrev-2922	125	22	so	so	SCONJ
inlawrev-2922	125	23	for	for	ADP
inlawrev-2922	125	24	purposes	purpose	NOUN
inlawrev-2922	125	25	here	here	ADV
inlawrev-2922	125	26	the	the	DET
inlawrev-2922	125	27	court	court	NOUN
inlawrev-2922	125	28	will	will	AUX
inlawrev-2922	125	29	assume	assume	VERB
inlawrev-2922	125	30	and	and	CCONJ
inlawrev-2922	125	31	treat	treat	VERB
inlawrev-2922	125	32	the	the	DET
inlawrev-2922	125	33	"	"	PUNCT
inlawrev-2922	125	34	letter	letter	NOUN
inlawrev-2922	125	35	of	of	ADP
inlawrev-2922	125	36	findings	finding	NOUN
inlawrev-2922	125	37	"	"	PUNCT
inlawrev-2922	125	38	as	as	SCONJ
inlawrev-2922	125	39	a	a	DET
inlawrev-2922	125	40	final	final	ADJ
inlawrev-2922	125	41	determination.^	determination.^	NOUN
inlawrev-2922	125	42	'	'	PUNCT
inlawrev-2922	125	43	the	the	DET
inlawrev-2922	125	44	footnote	footnote	NOUN
inlawrev-2922	125	45	is	be	AUX
inlawrev-2922	125	46	dicta	dicta	ADJ
inlawrev-2922	125	47	because	because	SCONJ
inlawrev-2922	125	48	the	the	DET
inlawrev-2922	125	49	case	case	NOUN
inlawrev-2922	125	50	was	be	AUX
inlawrev-2922	125	51	not	not	PART
inlawrev-2922	125	52	resolved	resolve	VERB
inlawrev-2922	125	53	on	on	ADP
inlawrev-2922	125	54	the	the	DET
inlawrev-2922	125	55	grounds	ground	NOUN
inlawrev-2922	125	56	of	of	ADP
inlawrev-2922	125	57	whether	whether	SCONJ
inlawrev-2922	125	58	appeal	appeal	NOUN
inlawrev-2922	125	59	lies	lie	VERB
inlawrev-2922	125	60	from	from	ADP
inlawrev-2922	125	61	a	a	DET
inlawrev-2922	125	62	letter	letter	NOUN
inlawrev-2922	125	63	of	of	ADP
inlawrev-2922	125	64	findings	finding	NOUN
inlawrev-2922	125	65	.	.	PUNCT
inlawrev-2922	126	1	to	to	PART
inlawrev-2922	126	2	reiterate	reiterate	VERB
inlawrev-2922	126	3	,	,	PUNCT
inlawrev-2922	126	4	the	the	DET
inlawrev-2922	126	5	actual	actual	ADJ
inlawrev-2922	126	6	holding	holding	NOUN
inlawrev-2922	126	7	of	of	ADP
inlawrev-2922	126	8	gasamerica	gasamerica	NOUN
inlawrev-2922	126	9	was	be	AUX
inlawrev-2922	126	10	that	that	SCONJ
inlawrev-2922	126	11	when	when	SCONJ
inlawrev-2922	126	12	the	the	DET
inlawrev-2922	126	13	tax	tax	NOUN
inlawrev-2922	126	14	has	have	AUX
inlawrev-2922	126	15	been	be	AUX
inlawrev-2922	126	16	paid	pay	VERB
inlawrev-2922	126	17	,	,	PUNCT
inlawrev-2922	126	18	the	the	DET
inlawrev-2922	126	19	refund	refund	NOUN
inlawrev-2922	126	20	procedures	procedure	NOUN
inlawrev-2922	126	21	must	must	AUX
inlawrev-2922	126	22	be	be	AUX
inlawrev-2922	126	23	attempted	attempt	VERB
inlawrev-2922	126	24	before	before	ADP
inlawrev-2922	126	25	going	go	VERB
inlawrev-2922	126	26	to	to	ADP
inlawrev-2922	126	27	indiana	indiana	PROPN
inlawrev-2922	126	28	tax	tax	PROPN
inlawrev-2922	126	29	court	court	NOUN
inlawrev-2922	126	30	.	.	PUNCT
inlawrev-2922	127	1	^^	^^	PUNCT
inlawrev-2922	127	2	what	what	PRON
inlawrev-2922	127	3	,	,	PUNCT
inlawrev-2922	127	4	then	then	ADV
inlawrev-2922	127	5	,	,	PUNCT
inlawrev-2922	127	6	can	can	AUX
inlawrev-2922	127	7	be	be	AUX
inlawrev-2922	127	8	said	say	VERB
inlawrev-2922	127	9	about	about	ADP
inlawrev-2922	127	10	the	the	DET
inlawrev-2922	127	11	right	right	NOUN
inlawrev-2922	127	12	to	to	PART
inlawrev-2922	127	13	appeal	appeal	VERB
inlawrev-2922	127	14	from	from	ADP
inlawrev-2922	127	15	a	a	DET
inlawrev-2922	127	16	letter	letter	NOUN
inlawrev-2922	127	17	of	of	ADP
inlawrev-2922	127	18	findings	finding	NOUN
inlawrev-2922	127	19	when	when	SCONJ
inlawrev-2922	127	20	the	the	DET
inlawrev-2922	127	21	tax	tax	NOUN
inlawrev-2922	127	22	is	be	AUX
inlawrev-2922	127	23	not	not	PART
inlawrev-2922	127	24	paid	pay	VERB
inlawrev-2922	127	25	?	?	PUNCT
inlawrev-2922	128	1	first	first	ADV
inlawrev-2922	128	2	,	,	PUNCT
inlawrev-2922	128	3	as	as	SCONJ
inlawrev-2922	128	4	noted	note	VERB
inlawrev-2922	128	5	previously	previously	ADV
inlawrev-2922	128	6	,	,	PUNCT
inlawrev-2922	128	7	the	the	DET
inlawrev-2922	128	8	indiana	indiana	PROPN
inlawrev-2922	128	9	tax	tax	PROPN
inlawrev-2922	128	10	court	court	NOUN
inlawrev-2922	128	11	routinely	routinely	ADV
inlawrev-2922	128	12	has	have	AUX
inlawrev-2922	128	13	accepted	accept	VERB
inlawrev-2922	128	14	such	such	ADJ
inlawrev-2922	128	15	appeals	appeal	NOUN
inlawrev-2922	128	16	and	and	CCONJ
inlawrev-2922	128	17	the	the	DET
inlawrev-2922	128	18	department	department	NOUN
inlawrev-2922	128	19	has	have	AUX
inlawrev-2922	128	20	not	not	PART
inlawrev-2922	128	21	contested	contest	VERB
inlawrev-2922	128	22	jurisdiction	jurisdiction	NOUN
inlawrev-2922	128	23	.	.	PUNCT
inlawrev-2922	129	1	this	this	PRON
inlawrev-2922	129	2	,	,	PUNCT
inlawrev-2922	129	3	of	of	ADP
inlawrev-2922	129	4	course	course	NOUN
inlawrev-2922	129	5	,	,	PUNCT
inlawrev-2922	129	6	does	do	AUX
inlawrev-2922	129	7	not	not	PART
inlawrev-2922	129	8	prove	prove	VERB
inlawrev-2922	129	9	that	that	SCONJ
inlawrev-2922	129	10	jurisdiction	jurisdiction	NOUN
inlawrev-2922	129	11	exists	exist	VERB
inlawrev-2922	129	12	,	,	PUNCT
inlawrev-2922	129	13	for	for	SCONJ
inlawrev-2922	129	14	the	the	DET
inlawrev-2922	129	15	indiana	indiana	PROPN
inlawrev-2922	129	16	tax	tax	PROPN
inlawrev-2922	129	17	court	court	NOUN
inlawrev-2922	129	18	is	be	AUX
inlawrev-2922	129	19	a	a	DET
inlawrev-2922	129	20	court	court	NOUN
inlawrev-2922	129	21	of	of	ADP
inlawrev-2922	129	22	limited	limited	ADJ
inlawrev-2922	129	23	jurisdiction	jurisdiction	NOUN
inlawrev-2922	129	24	,	,	PUNCT
inlawrev-2922	129	25	"	"	PUNCT
inlawrev-2922	129	26	and	and	CCONJ
inlawrev-2922	129	27	subject	subject	ADJ
inlawrev-2922	129	28	-	-	PUNCT
inlawrev-2922	129	29	matter	matter	NOUN
inlawrev-2922	129	30	jurisdiction	jurisdiction	NOUN
inlawrev-2922	129	31	can	can	AUX
inlawrev-2922	129	32	not	not	PART
inlawrev-2922	129	33	be	be	AUX
inlawrev-2922	129	34	presumed	presume	VERB
inlawrev-2922	129	35	or	or	CCONJ
inlawrev-2922	129	36	conferred	confer	VERB
inlawrev-2922	129	37	in	in	ADP
inlawrev-2922	129	38	such	such	ADJ
inlawrev-2922	129	39	tribunals.^"^	tribunals.^"^	PUNCT
inlawrev-2922	130	1	thus	thus	ADV
inlawrev-2922	130	2	,	,	PUNCT
inlawrev-2922	130	3	this	this	DET
inlawrev-2922	130	4	practice	practice	NOUN
inlawrev-2922	130	5	of	of	ADP
inlawrev-2922	130	6	accepting	accept	VERB
inlawrev-2922	130	7	appeals	appeal	NOUN
inlawrev-2922	130	8	from	from	ADP
inlawrev-2922	130	9	letters	letter	NOUN
inlawrev-2922	130	10	of	of	ADP
inlawrev-2922	130	11	findings	finding	NOUN
inlawrev-2922	130	12	is	be	AUX
inlawrev-2922	130	13	of	of	ADP
inlawrev-2922	130	14	only	only	ADJ
inlawrev-2922	130	15	marginal	marginal	ADJ
inlawrev-2922	130	16	relevance	relevance	NOUN
inlawrev-2922	130	17	from	from	ADP
inlawrev-2922	130	18	a	a	DET
inlawrev-2922	130	19	legal	legal	ADJ
inlawrev-2922	130	20	standpoint	standpoint	NOUN
inlawrev-2922	130	21	,	,	PUNCT
inlawrev-2922	130	22	although	although	SCONJ
inlawrev-2922	130	23	its	its	PRON
inlawrev-2922	130	24	practical	practical	ADJ
inlawrev-2922	130	25	ramifications	ramification	NOUN
inlawrev-2922	130	26	are	be	AUX
inlawrev-2922	130	27	profound	profound	ADJ
inlawrev-2922	130	28	.	.	PUNCT
inlawrev-2922	131	1	second	second	ADJ
inlawrev-2922	131	2	,	,	PUNCT
inlawrev-2922	131	3	unlike	unlike	ADP
inlawrev-2922	131	4	other	other	ADJ
inlawrev-2922	131	5	matters	matter	NOUN
inlawrev-2922	131	6	that	that	PRON
inlawrev-2922	131	7	go	go	VERB
inlawrev-2922	131	8	to	to	ADP
inlawrev-2922	131	9	the	the	DET
inlawrev-2922	131	10	indiana	indiana	PROPN
inlawrev-2922	131	11	tax	tax	PROPN
inlawrev-2922	131	12	court	court	NOUN
inlawrev-2922	131	13	,	,	PUNCT
inlawrev-2922	131	14	there	there	PRON
inlawrev-2922	131	15	is	be	VERB
inlawrev-2922	131	16	no	no	DET
inlawrev-2922	131	17	statutory	statutory	ADJ
inlawrev-2922	131	18	procedure	procedure	NOUN
inlawrev-2922	131	19	that	that	PRON
inlawrev-2922	131	20	sets	set	VERB
inlawrev-2922	131	21	forth	forth	ADP
inlawrev-2922	131	22	timetables	timetable	NOUN
inlawrev-2922	131	23	and	and	CCONJ
inlawrev-2922	131	24	guidelines	guideline	NOUN
inlawrev-2922	131	25	for	for	ADP
inlawrev-2922	131	26	appeahng	appeahng	NOUN
inlawrev-2922	131	27	a	a	DET
inlawrev-2922	131	28	letter	letter	NOUN
inlawrev-2922	131	29	of	of	ADP
inlawrev-2922	131	30	findings	finding	NOUN
inlawrev-2922	131	31	.	.	PUNCT
inlawrev-2922	132	1	for	for	ADP
inlawrev-2922	132	2	instance	instance	NOUN
inlawrev-2922	132	3	,	,	PUNCT
inlawrev-2922	132	4	the	the	DET
inlawrev-2922	132	5	statute	statute	NOUN
inlawrev-2922	132	6	governing	govern	VERB
inlawrev-2922	132	7	refund	refund	NOUN
inlawrev-2922	132	8	claims	claim	NOUN
inlawrev-2922	132	9	explicitly	explicitly	ADV
inlawrev-2922	132	10	sets	set	VERB
inlawrev-2922	132	11	forth	forth	ADP
inlawrev-2922	132	12	the	the	DET
inlawrev-2922	132	13	steps	step	NOUN
inlawrev-2922	132	14	that	that	PRON
inlawrev-2922	132	15	must	must	AUX
inlawrev-2922	132	16	be	be	AUX
inlawrev-2922	132	17	followed	follow	VERB
inlawrev-2922	132	18	to	to	PART
inlawrev-2922	132	19	get	get	VERB
inlawrev-2922	132	20	to	to	ADP
inlawrev-2922	132	21	the	the	DET
inlawrev-2922	132	22	indiana	indiana	PROPN
inlawrev-2922	132	23	tax	tax	PROPN
inlawrev-2922	132	24	court	court	NOUN
inlawrev-2922	132	25	.	.	PUNCT
inlawrev-2922	133	1	section	section	NOUN
inlawrev-2922	133	2	6	6	NUM
inlawrev-2922	133	3	-	-	SYM
inlawrev-2922	133	4	8	8	NUM
inlawrev-2922	133	5	.	.	NOUN
inlawrev-2922	133	6	1	1	NUM
inlawrev-2922	133	7	-	-	SYM
inlawrev-2922	133	8	91(c	91(c	NUM
inlawrev-2922	133	9	)	)	PUNCT
inlawrev-2922	133	10	provides	provide	VERB
inlawrev-2922	133	11	that	that	SCONJ
inlawrev-2922	133	12	an	an	DET
inlawrev-2922	133	13	appeal	appeal	NOUN
inlawrev-2922	133	14	from	from	ADP
inlawrev-2922	133	15	a	a	DET
inlawrev-2922	133	16	denial	denial	NOUN
inlawrev-2922	133	17	of	of	ADP
inlawrev-2922	133	18	a	a	DET
inlawrev-2922	133	19	refund	refund	NOUN
inlawrev-2922	133	20	claim	claim	NOUN
inlawrev-2922	133	21	can	can	AUX
inlawrev-2922	133	22	be	be	AUX
inlawrev-2922	133	23	filed	file	VERB
inlawrev-2922	133	24	with	with	ADP
inlawrev-2922	133	25	the	the	DET
inlawrev-2922	133	26	indiana	indiana	PROPN
inlawrev-2922	133	27	tax	tax	PROPN
inlawrev-2922	133	28	court	court	NOUN
inlawrev-2922	133	29	21	21	NUM
inlawrev-2922	133	30	.	.	PUNCT
inlawrev-2922	134	1	i	i	PRON
inlawrev-2922	134	2	d.	d.	PROPN
inlawrev-2922	134	3	at	at	ADP
inlawrev-2922	134	4	861	861	NUM
inlawrev-2922	134	5	n.l	n.l	PROPN
inlawrev-2922	134	6	.	.	PROPN
inlawrev-2922	134	7	22	22	NUM
inlawrev-2922	134	8	.	.	PUNCT
inlawrev-2922	135	1	i	i	PRON
inlawrev-2922	135	2	d.	d.	PROPN
inlawrev-2922	135	3	at	at	ADP
inlawrev-2922	135	4	862	862	NUM
inlawrev-2922	135	5	.	.	PUNCT
inlawrev-2922	136	1	this	this	PRON
inlawrev-2922	136	2	is	be	AUX
inlawrev-2922	136	3	similar	similar	ADJ
inlawrev-2922	136	4	to	to	ADP
inlawrev-2922	136	5	the	the	DET
inlawrev-2922	136	6	federal	federal	ADJ
inlawrev-2922	136	7	systetn	systetn	NOUN
inlawrev-2922	136	8	in	in	ADP
inlawrev-2922	136	9	which	which	PRON
inlawrev-2922	136	10	the	the	DET
inlawrev-2922	136	11	taxpayer	taxpayer	NOUN
inlawrev-2922	136	12	can	can	AUX
inlawrev-2922	136	13	not	not	PART
inlawrev-2922	136	14	get	get	VERB
inlawrev-2922	136	15	into	into	ADP
inlawrev-2922	136	16	united	united	PROPN
inlawrev-2922	136	17	states	states	PROPN
inlawrev-2922	136	18	tax	tax	NOUN
inlawrev-2922	136	19	court	court	NOUN
inlawrev-2922	136	20	unless	unless	SCONJ
inlawrev-2922	136	21	there	there	PRON
inlawrev-2922	136	22	is	be	VERB
inlawrev-2922	136	23	a	a	DET
inlawrev-2922	136	24	notice	notice	NOUN
inlawrev-2922	136	25	of	of	ADP
inlawrev-2922	136	26	deficiency	deficiency	NOUN
inlawrev-2922	136	27	.	.	PUNCT
inlawrev-2922	137	1	once	once	SCONJ
inlawrev-2922	137	2	the	the	DET
inlawrev-2922	137	3	federal	federal	ADJ
inlawrev-2922	137	4	taxpayer	taxpayer	NOUN
inlawrev-2922	137	5	pays	pay	VERB
inlawrev-2922	137	6	the	the	DET
inlawrev-2922	137	7	deficiency	deficiency	NOUN
inlawrev-2922	137	8	,	,	PUNCT
inlawrev-2922	137	9	the	the	DET
inlawrev-2922	137	10	united	united	PROPN
inlawrev-2922	137	11	states	states	PROPN
inlawrev-2922	137	12	tax	tax	NOUN
inlawrev-2922	137	13	court	court	NOUN
inlawrev-2922	137	14	is	be	AUX
inlawrev-2922	137	15	lost	lose	VERB
inlawrev-2922	137	16	as	as	ADP
inlawrev-2922	137	17	a	a	DET
inlawrev-2922	137	18	forum	forum	NOUN
inlawrev-2922	137	19	,	,	PUNCT
inlawrev-2922	137	20	and	and	CCONJ
inlawrev-2922	137	21	the	the	DET
inlawrev-2922	137	22	only	only	ADJ
inlawrev-2922	137	23	avenue	avenue	NOUN
inlawrev-2922	137	24	of	of	ADP
inlawrev-2922	137	25	relief	relief	NOUN
inlawrev-2922	137	26	is	be	AUX
inlawrev-2922	137	27	to	to	PART
inlawrev-2922	137	28	file	file	VERB
inlawrev-2922	137	29	a	a	DET
inlawrev-2922	137	30	claim	claim	NOUN
inlawrev-2922	137	31	for	for	ADP
inlawrev-2922	137	32	refund	refund	NOUN
inlawrev-2922	137	33	and	and	CCONJ
inlawrev-2922	137	34	then	then	ADV
inlawrev-2922	137	35	seek	seek	VERB
inlawrev-2922	137	36	relief	relief	NOUN
inlawrev-2922	137	37	in	in	ADP
inlawrev-2922	137	38	united	united	PROPN
inlawrev-2922	137	39	states	states	PROPN
inlawrev-2922	137	40	district	district	PROPN
inlawrev-2922	137	41	court	court	NOUN
inlawrev-2922	137	42	or	or	CCONJ
inlawrev-2922	137	43	the	the	DET
inlawrev-2922	137	44	united	united	PROPN
inlawrev-2922	137	45	states	states	PROPN
inlawrev-2922	137	46	court	court	PROPN
inlawrev-2922	137	47	of	of	ADP
inlawrev-2922	137	48	claims	claim	NOUN
inlawrev-2922	137	49	.	.	PUNCT
inlawrev-2922	138	1	see	see	VERB
inlawrev-2922	138	2	generally	generally	ADV
inlawrev-2922	138	3	24a	24a	NUM
inlawrev-2922	138	4	federal	federal	ADJ
inlawrev-2922	138	5	tax	tax	NOUN
inlawrev-2922	138	6	coordinator	coordinator	NOUN
inlawrev-2922	138	7	2d	2d	NOUN
inlawrev-2922	138	8	§	§	PROPN
inlawrev-2922	138	9	§	§	PROPN
inlawrev-2922	138	10	u-2000	u-2000	PROPN
inlawrev-2922	138	11	-	-	PUNCT
inlawrev-2922	138	12	109	109	NUM
inlawrev-2922	138	13	(	(	PUNCT
inlawrev-2922	138	14	ria	ria	PROPN
inlawrev-2922	138	15	1990	1990	NUM
inlawrev-2922	138	16	)	)	PUNCT
inlawrev-2922	138	17	(	(	PUNCT
inlawrev-2922	138	18	discussing	discuss	VERB
inlawrev-2922	138	19	litigation	litigation	NOUN
inlawrev-2922	138	20	before	before	ADP
inlawrev-2922	138	21	the	the	DET
inlawrev-2922	138	22	united	united	PROPN
inlawrev-2922	138	23	states	states	PROPN
inlawrev-2922	138	24	tax	tax	NOUN
inlawrev-2922	138	25	court	court	NOUN
inlawrev-2922	138	26	and	and	CCONJ
inlawrev-2922	138	27	noting	note	VERB
inlawrev-2922	138	28	that	that	SCONJ
inlawrev-2922	138	29	it	it	PRON
inlawrev-2922	138	30	is	be	AUX
inlawrev-2922	138	31	the	the	DET
inlawrev-2922	138	32	only	only	ADJ
inlawrev-2922	138	33	federal	federal	ADJ
inlawrev-2922	138	34	court	court	NOUN
inlawrev-2922	138	35	in	in	ADP
inlawrev-2922	138	36	which	which	PRON
inlawrev-2922	138	37	"	"	PUNCT
inlawrev-2922	138	38	such	such	ADJ
inlawrev-2922	138	39	controversies	controversy	NOUN
inlawrev-2922	138	40	can	can	AUX
inlawrev-2922	138	41	ordinarily	ordinarily	ADV
inlawrev-2922	138	42	be	be	AUX
inlawrev-2922	138	43	adjudicated	adjudicate	VERB
inlawrev-2922	138	44	before	before	ADP
inlawrev-2922	138	45	payment	payment	NOUN
inlawrev-2922	138	46	of	of	ADP
inlawrev-2922	138	47	the	the	DET
inlawrev-2922	138	48	tax	tax	NOUN
inlawrev-2922	138	49	liability	liability	NOUN
inlawrev-2922	138	50	in	in	ADP
inlawrev-2922	138	51	dispute	dispute	NOUN
inlawrev-2922	138	52	"	"	PUNCT
inlawrev-2922	138	53	)	)	PUNCT
inlawrev-2922	138	54	;	;	PUNCT
inlawrev-2922	138	55	fed	fed	PROPN
inlawrev-2922	138	56	.	.	PUNCT
inlawrev-2922	139	1	tax	tax	PROPN
inlawrev-2922	139	2	ct	ct	PROPN
inlawrev-2922	139	3	.	.	PUNCT
inlawrev-2922	140	1	r.	r.	PROPN
inlawrev-2922	140	2	13	13	NUM
inlawrev-2922	140	3	(	(	PUNCT
inlawrev-2922	140	4	notice	notice	NOUN
inlawrev-2922	140	5	of	of	ADP
inlawrev-2922	140	6	deficiency	deficiency	NOUN
inlawrev-2922	140	7	is	be	AUX
inlawrev-2922	140	8	a	a	DET
inlawrev-2922	140	9	prerequisite	prerequisite	NOUN
inlawrev-2922	140	10	to	to	ADP
inlawrev-2922	140	11	tax	tax	NOUN
inlawrev-2922	140	12	court	court	NOUN
inlawrev-2922	140	13	jurisdiction	jurisdiction	NOUN
inlawrev-2922	140	14	)	)	PUNCT
inlawrev-2922	140	15	.	.	PUNCT
inlawrev-2922	141	1	23	23	NUM
inlawrev-2922	141	2	.	.	PUNCT
inlawrev-2922	142	1	ind	ind	PROPN
inlawrev-2922	142	2	.	.	PUNCT
inlawrev-2922	142	3	code	code	PROPN
inlawrev-2922	142	4	ann	ann	PROPN
inlawrev-2922	142	5	.	.	PUNCT
inlawrev-2922	143	1	§	§	PROPN
inlawrev-2922	143	2	33	33	NUM
inlawrev-2922	143	3	-	-	SYM
inlawrev-2922	143	4	3	3	NUM
inlawrev-2922	143	5	-	-	PUNCT
inlawrev-2922	143	6	5	5	NUM
inlawrev-2922	143	7	-	-	PUNCT
inlawrev-2922	143	8	2(a	2(a	NUM
inlawrev-2922	143	9	)	)	PUNCT
inlawrev-2922	143	10	(	(	PUNCT
inlawrev-2922	143	11	burns	burn	NOUN
inlawrev-2922	143	12	supp	supp	NOUN
inlawrev-2922	143	13	.	.	PUNCT
inlawrev-2922	144	1	1990	1990	NUM
inlawrev-2922	144	2	)	)	PUNCT
inlawrev-2922	144	3	.	.	PUNCT
inlawrev-2922	145	1	24	24	NUM
inlawrev-2922	145	2	.	.	PUNCT
inlawrev-2922	145	3	see	see	VERB
inlawrev-2922	145	4	state	state	PROPN
inlawrev-2922	145	5	ex	ex	X
inlawrev-2922	145	6	rel	rel	NOUN
inlawrev-2922	145	7	.	.	PUNCT
inlawrev-2922	146	1	might	might	AUX
inlawrev-2922	146	2	v.	v.	ADP
inlawrev-2922	146	3	marion	marion	PROPN
inlawrev-2922	146	4	superior	superior	PROPN
inlawrev-2922	146	5	court	court	NOUN
inlawrev-2922	146	6	,	,	PUNCT
inlawrev-2922	146	7	547	547	NUM
inlawrev-2922	146	8	n.e.2d	n.e.2d	NOUN
inlawrev-2922	146	9	267	267	NUM
inlawrev-2922	146	10	,	,	PUNCT
inlawrev-2922	146	11	269	269	NUM
inlawrev-2922	146	12	(	(	PUNCT
inlawrev-2922	146	13	ind	ind	NOUN
inlawrev-2922	146	14	.	.	NOUN
inlawrev-2922	146	15	1989	1989	NUM
inlawrev-2922	146	16	)	)	PUNCT
inlawrev-2922	146	17	(	(	PUNCT
inlawrev-2922	146	18	parties	party	NOUN
inlawrev-2922	146	19	can	can	AUX
inlawrev-2922	146	20	not	not	PART
inlawrev-2922	146	21	confer	confer	VERB
inlawrev-2922	146	22	subject	subject	ADJ
inlawrev-2922	146	23	matter	matter	NOUN
inlawrev-2922	146	24	jurisdiction	jurisdiction	NOUN
inlawrev-2922	146	25	by	by	ADP
inlawrev-2922	146	26	consent	consent	NOUN
inlawrev-2922	146	27	or	or	CCONJ
inlawrev-2922	146	28	agreement	agreement	NOUN
inlawrev-2922	146	29	)	)	PUNCT
inlawrev-2922	146	30	;	;	PUNCT
inlawrev-2922	146	31	wolfe	wolfe	PROPN
inlawrev-2922	146	32	v.	v.	PROPN
inlawrev-2922	146	33	tuthill	tuthill	PROPN
inlawrev-2922	146	34	corp	corp	PROPN
inlawrev-2922	146	35	.	.	PROPN
inlawrev-2922	146	36	,	,	PUNCT
inlawrev-2922	146	37	532	532	NUM
inlawrev-2922	146	38	n.e.2d	n.e.2d	NOUN
inlawrev-2922	146	39	1	1	NUM
inlawrev-2922	146	40	,	,	PUNCT
inlawrev-2922	146	41	2	2	NUM
inlawrev-2922	146	42	(	(	PUNCT
inlawrev-2922	146	43	ind	ind	NOUN
inlawrev-2922	146	44	.	.	PUNCT
inlawrev-2922	146	45	1988	1988	NUM
inlawrev-2922	146	46	)	)	PUNCT
inlawrev-2922	147	1	(	(	PUNCT
inlawrev-2922	147	2	subject	subject	NOUN
inlawrev-2922	147	3	matter	matter	NOUN
inlawrev-2922	147	4	jurisdiction	jurisdiction	NOUN
inlawrev-2922	147	5	can	can	AUX
inlawrev-2922	147	6	be	be	AUX
inlawrev-2922	147	7	contested	contest	VERB
inlawrev-2922	147	8	at	at	ADP
inlawrev-2922	147	9	any	any	DET
inlawrev-2922	147	10	time	time	NOUN
inlawrev-2922	147	11	)	)	PUNCT
inlawrev-2922	147	12	;	;	PUNCT
inlawrev-2922	148	1	artusi	artusi	PROPN
inlawrev-2922	148	2	v.	v.	ADP
inlawrev-2922	148	3	city	city	PROPN
inlawrev-2922	148	4	of	of	ADP
inlawrev-2922	148	5	mishawaka	mishawaka	PROPN
inlawrev-2922	148	6	,	,	PUNCT
inlawrev-2922	148	7	519	519	NUM
inlawrev-2922	148	8	n.e.2d	n.e.2d	NOUN
inlawrev-2922	148	9	1246	1246	NUM
inlawrev-2922	148	10	,	,	PUNCT
inlawrev-2922	148	11	1248	1248	NUM
inlawrev-2922	148	12	(	(	PUNCT
inlawrev-2922	148	13	ind	ind	NOUN
inlawrev-2922	148	14	.	.	PUNCT
inlawrev-2922	149	1	ct	ct	PROPN
inlawrev-2922	149	2	.	.	PUNCT
inlawrev-2922	150	1	app	app	PROPN
inlawrev-2922	150	2	.	.	PROPN
inlawrev-2922	150	3	1988	1988	NUM
inlawrev-2922	150	4	)	)	PUNCT
inlawrev-2922	151	1	(	(	PUNCT
inlawrev-2922	151	2	same	same	ADJ
inlawrev-2922	151	3	)	)	PUNCT
inlawrev-2922	151	4	.	.	PUNCT
inlawrev-2922	152	1	1991	1991	NUM
inlawrev-2922	152	2	]	]	PUNCT
inlawrev-2922	152	3	indiana	indiana	PROPN
inlawrev-2922	152	4	tax	tax	PROPN
inlawrev-2922	152	5	law	law	NOUN
inlawrev-2922	152	6	1131	1131	NUM
inlawrev-2922	152	7	and	and	CCONJ
inlawrev-2922	152	8	that	that	SCONJ
inlawrev-2922	152	9	such	such	DET
inlawrev-2922	152	10	an	an	DET
inlawrev-2922	152	11	appeal	appeal	NOUN
inlawrev-2922	152	12	must	must	AUX
inlawrev-2922	152	13	be	be	AUX
inlawrev-2922	152	14	filed	file	VERB
inlawrev-2922	152	15	within	within	ADP
inlawrev-2922	152	16	certain	certain	ADJ
inlawrev-2922	152	17	time	time	NOUN
inlawrev-2922	152	18	limits	limit	NOUN
inlawrev-2922	152	19	.	.	PUNCT
inlawrev-2922	153	1	^^	^^	PUNCT
inlawrev-2922	153	2	one	one	PRON
inlawrev-2922	153	3	must	must	AUX
inlawrev-2922	153	4	ask	ask	VERB
inlawrev-2922	153	5	what	what	PRON
inlawrev-2922	153	6	guidelines	guideline	NOUN
inlawrev-2922	153	7	would	would	AUX
inlawrev-2922	153	8	govern	govern	VERB
inlawrev-2922	153	9	appeals	appeal	NOUN
inlawrev-2922	153	10	from	from	ADP
inlawrev-2922	153	11	letters	letter	NOUN
inlawrev-2922	153	12	of	of	ADP
inlawrev-2922	153	13	findings	finding	NOUN
inlawrev-2922	153	14	.	.	PUNCT
inlawrev-2922	154	1	there	there	PRON
inlawrev-2922	154	2	are	be	VERB
inlawrev-2922	154	3	no	no	DET
inlawrev-2922	154	4	specific	specific	ADJ
inlawrev-2922	154	5	time	time	NOUN
inlawrev-2922	154	6	limitations	limitation	NOUN
inlawrev-2922	154	7	contained	contain	VERB
inlawrev-2922	154	8	within	within	ADP
inlawrev-2922	154	9	the	the	DET
inlawrev-2922	154	10	indiana	indiana	PROPN
inlawrev-2922	154	11	tax	tax	PROPN
inlawrev-2922	154	12	court	court	NOUN
inlawrev-2922	154	13	's	's	PART
inlawrev-2922	154	14	enabung	enabung	PROPN
inlawrev-2922	154	15	statute	statute	PROPN
inlawrev-2922	154	16	,	,	PUNCT
inlawrev-2922	154	17	and	and	CCONJ
inlawrev-2922	154	18	it	it	PRON
inlawrev-2922	154	19	can	can	AUX
inlawrev-2922	154	20	not	not	PART
inlawrev-2922	154	21	be	be	AUX
inlawrev-2922	154	22	assumed	assume	VERB
inlawrev-2922	154	23	that	that	SCONJ
inlawrev-2922	154	24	a	a	DET
inlawrev-2922	154	25	letter	letter	NOUN
inlawrev-2922	154	26	of	of	ADP
inlawrev-2922	154	27	findings	finding	NOUN
inlawrev-2922	154	28	could	could	AUX
inlawrev-2922	154	29	be	be	AUX
inlawrev-2922	154	30	appealed	appeal	VERB
inlawrev-2922	154	31	at	at	ADP
inlawrev-2922	154	32	any	any	DET
inlawrev-2922	154	33	time	time	NOUN
inlawrev-2922	154	34	,	,	PUNCT
inlawrev-2922	154	35	including	include	VERB
inlawrev-2922	154	36	,	,	PUNCT
inlawrev-2922	154	37	say	say	INTJ
inlawrev-2922	154	38	,	,	PUNCT
inlawrev-2922	154	39	seventeen	seventeen	NUM
inlawrev-2922	154	40	years	year	NOUN
inlawrev-2922	154	41	,	,	PUNCT
inlawrev-2922	154	42	after	after	SCONJ
inlawrev-2922	154	43	a	a	DET
inlawrev-2922	154	44	letter	letter	NOUN
inlawrev-2922	154	45	was	be	AUX
inlawrev-2922	154	46	issued	issue	VERB
inlawrev-2922	154	47	.	.	PUNCT
inlawrev-2922	155	1	moreover	moreover	ADV
inlawrev-2922	155	2	,	,	PUNCT
inlawrev-2922	155	3	prior	prior	ADV
inlawrev-2922	155	4	to	to	ADP
inlawrev-2922	155	5	the	the	DET
inlawrev-2922	155	6	creation	creation	NOUN
inlawrev-2922	155	7	of	of	ADP
inlawrev-2922	155	8	the	the	DET
inlawrev-2922	155	9	indiana	indiana	PROPN
inlawrev-2922	155	10	tax	tax	PROPN
inlawrev-2922	155	11	court	court	NOUN
inlawrev-2922	155	12	,	,	PUNCT
inlawrev-2922	155	13	the	the	DET
inlawrev-2922	155	14	general	general	ADJ
inlawrev-2922	155	15	rule	rule	NOUN
inlawrev-2922	155	16	was	be	AUX
inlawrev-2922	155	17	that	that	SCONJ
inlawrev-2922	155	18	the	the	DET
inlawrev-2922	155	19	refund	refund	NOUN
inlawrev-2922	155	20	statute	statute	NOUN
inlawrev-2922	155	21	of	of	ADP
inlawrev-2922	155	22	section	section	NOUN
inlawrev-2922	155	23	6	6	NUM
inlawrev-2922	155	24	-	-	SYM
inlawrev-2922	155	25	1.1	1.1	NUM
inlawrev-2922	155	26	-	-	PUNCT
inlawrev-2922	155	27	9	9	NUM
inlawrev-2922	155	28	-	-	SYM
inlawrev-2922	155	29	1	1	NUM
inlawrev-2922	155	30	was	be	AUX
inlawrev-2922	155	31	the	the	DET
inlawrev-2922	155	32	*	*	PROPN
inlawrev-2922	155	33	*	*	PROPN
inlawrev-2922	155	34	taxpayer	taxpayer	NOUN
inlawrev-2922	155	35	's	's	PART
inlawrev-2922	155	36	exclusive	exclusive	ADJ
inlawrev-2922	155	37	remedy	remedy	NOUN
inlawrev-2922	155	38	when	when	SCONJ
inlawrev-2922	155	39	contesting	contest	VERB
inlawrev-2922	155	40	the	the	DET
inlawrev-2922	155	41	legality	legality	NOUN
inlawrev-2922	155	42	of	of	ADP
inlawrev-2922	155	43	a	a	DET
inlawrev-2922	155	44	tax	tax	NOUN
inlawrev-2922	155	45	.	.	PUNCT
inlawrev-2922	156	1	"^^	"^^	VERB
inlawrev-2922	156	2	these	these	DET
inlawrev-2922	156	3	considerations	consideration	NOUN
inlawrev-2922	156	4	strongly	strongly	ADV
inlawrev-2922	156	5	suggest	suggest	VERB
inlawrev-2922	156	6	that	that	SCONJ
inlawrev-2922	156	7	appeal	appeal	NOUN
inlawrev-2922	156	8	to	to	ADP
inlawrev-2922	156	9	the	the	DET
inlawrev-2922	156	10	indiana	indiana	PROPN
inlawrev-2922	156	11	tax	tax	PROPN
inlawrev-2922	156	12	court	court	NOUN
inlawrev-2922	156	13	is	be	AUX
inlawrev-2922	156	14	not	not	PART
inlawrev-2922	156	15	authorized	authorize	VERB
inlawrev-2922	156	16	from	from	ADP
inlawrev-2922	156	17	a	a	DET
inlawrev-2922	156	18	letter	letter	NOUN
inlawrev-2922	156	19	of	of	ADP
inlawrev-2922	156	20	findings	finding	NOUN
inlawrev-2922	156	21	.	.	PUNCT
inlawrev-2922	157	1	a	a	DET
inlawrev-2922	157	2	third	third	ADJ
inlawrev-2922	157	3	factor	factor	NOUN
inlawrev-2922	157	4	,	,	PUNCT
inlawrev-2922	157	5	however	however	ADV
inlawrev-2922	157	6	,	,	PUNCT
inlawrev-2922	157	7	weighs	weigh	NOUN
inlawrev-2922	157	8	in	in	ADP
inlawrev-2922	157	9	favor	favor	NOUN
inlawrev-2922	157	10	of	of	ADP
inlawrev-2922	157	11	such	such	ADJ
inlawrev-2922	157	12	jurisdiction	jurisdiction	NOUN
inlawrev-2922	157	13	.	.	PUNCT
inlawrev-2922	158	1	section	section	NOUN
inlawrev-2922	158	2	33	33	NUM
inlawrev-2922	158	3	-	-	SYM
inlawrev-2922	158	4	3	3	NUM
inlawrev-2922	158	5	-	-	PUNCT
inlawrev-2922	158	6	5	5	NUM
inlawrev-2922	158	7	-	-	SYM
inlawrev-2922	158	8	11	11	NUM
inlawrev-2922	158	9	of	of	ADP
inlawrev-2922	158	10	the	the	DET
inlawrev-2922	158	11	enabhng	enabhng	PROPN
inlawrev-2922	158	12	statute	statute	PROPN
inlawrev-2922	158	13	grants	grant	VERB
inlawrev-2922	158	14	the	the	DET
inlawrev-2922	158	15	indiana	indiana	PROPN
inlawrev-2922	158	16	tax	tax	PROPN
inlawrev-2922	158	17	court	court	NOUN
inlawrev-2922	158	18	the	the	DET
inlawrev-2922	158	19	power	power	NOUN
inlawrev-2922	158	20	to	to	PART
inlawrev-2922	158	21	enjoin	enjoin	VERB
inlawrev-2922	158	22	collection	collection	NOUN
inlawrev-2922	158	23	of	of	ADP
inlawrev-2922	158	24	taxes	taxis	NOUN
inlawrev-2922	158	25	pending	pende	VERB
inlawrev-2922	158	26	an	an	DET
inlawrev-2922	158	27	original	original	ADJ
inlawrev-2922	158	28	tax	tax	NOUN
inlawrev-2922	158	29	appeal	appeal	NOUN
inlawrev-2922	158	30	.	.	PUNCT
inlawrev-2922	159	1	^^	^^	PUNCT
inlawrev-2922	159	2	such	such	ADJ
inlawrev-2922	159	3	injunctive	injunctive	ADJ
inlawrev-2922	159	4	relief	relief	NOUN
inlawrev-2922	159	5	is	be	AUX
inlawrev-2922	159	6	unnecessary	unnecessary	ADJ
inlawrev-2922	159	7	in	in	ADP
inlawrev-2922	159	8	refund	refund	NOUN
inlawrev-2922	159	9	cases	case	NOUN
inlawrev-2922	159	10	because	because	SCONJ
inlawrev-2922	159	11	the	the	DET
inlawrev-2922	159	12	tax	tax	NOUN
inlawrev-2922	159	13	already	already	ADV
inlawrev-2922	159	14	has	have	AUX
inlawrev-2922	159	15	been	be	AUX
inlawrev-2922	159	16	collected	collect	VERB
inlawrev-2922	159	17	,	,	PUNCT
inlawrev-2922	159	18	and	and	CCONJ
inlawrev-2922	159	19	it	it	PRON
inlawrev-2922	159	20	is	be	AUX
inlawrev-2922	159	21	also	also	ADV
inlawrev-2922	159	22	unavailing	unavaile	VERB
inlawrev-2922	159	23	in	in	ADP
inlawrev-2922	159	24	most	most	ADJ
inlawrev-2922	159	25	property	property	NOUN
inlawrev-2922	159	26	tax	tax	NOUN
inlawrev-2922	159	27	cases	case	NOUN
inlawrev-2922	159	28	because	because	SCONJ
inlawrev-2922	159	29	under	under	ADP
inlawrev-2922	159	30	indiana	indiana	PROPN
inlawrev-2922	159	31	code	code	PROPN
inlawrev-2922	159	32	section	section	NOUN
inlawrev-2922	159	33	6	6	NUM
inlawrev-2922	159	34	-	-	SYM
inlawrev-2922	159	35	1.1	1.1	NUM
inlawrev-2922	159	36	-	-	PUNCT
inlawrev-2922	159	37	15	15	NUM
inlawrev-2922	159	38	-	-	SYM
inlawrev-2922	159	39	10	10	NUM
inlawrev-2922	159	40	,	,	PUNCT
inlawrev-2922	159	41	taxpayers	taxpayer	NOUN
inlawrev-2922	159	42	are	be	AUX
inlawrev-2922	159	43	basically	basically	ADV
inlawrev-2922	159	44	relieved	relieve	VERB
inlawrev-2922	159	45	from	from	ADP
inlawrev-2922	159	46	paying	pay	VERB
inlawrev-2922	159	47	tax	tax	NOUN
inlawrev-2922	159	48	on	on	ADP
inlawrev-2922	159	49	contested	contest	VERB
inlawrev-2922	159	50	assessment	assessment	NOUN
inlawrev-2922	159	51	increases	increase	NOUN
inlawrev-2922	159	52	during	during	ADP
inlawrev-2922	159	53	the	the	DET
inlawrev-2922	159	54	pendency	pendency	NOUN
inlawrev-2922	159	55	of	of	ADP
inlawrev-2922	159	56	a	a	DET
inlawrev-2922	159	57	court	court	NOUN
inlawrev-2922	159	58	appeal	appeal	NOUN
inlawrev-2922	159	59	challenging	challenge	VERB
inlawrev-2922	159	60	such	such	ADJ
inlawrev-2922	159	61	increases.^^	increases.^^	NOUN
inlawrev-2922	159	62	the	the	DET
inlawrev-2922	159	63	right	right	NOUN
inlawrev-2922	159	64	to	to	PART
inlawrev-2922	159	65	seek	seek	VERB
inlawrev-2922	159	66	injunctive	injunctive	ADJ
inlawrev-2922	159	67	relief	relief	NOUN
inlawrev-2922	159	68	is	be	AUX
inlawrev-2922	159	69	coupled	couple	VERB
inlawrev-2922	159	70	with	with	ADP
inlawrev-2922	159	71	and	and	CCONJ
inlawrev-2922	159	72	dependent	dependent	ADJ
inlawrev-2922	159	73	on	on	ADP
inlawrev-2922	159	74	the	the	DET
inlawrev-2922	159	75	filing	filing	NOUN
inlawrev-2922	159	76	of	of	ADP
inlawrev-2922	159	77	an	an	DET
inlawrev-2922	159	78	original	original	ADJ
inlawrev-2922	159	79	tax	tax	NOUN
inlawrev-2922	159	80	appeal	appeal	NOUN
inlawrev-2922	159	81	.	.	PUNCT
inlawrev-2922	159	82	^^	^^	PUNCT
inlawrev-2922	160	1	if	if	SCONJ
inlawrev-2922	160	2	the	the	DET
inlawrev-2922	160	3	only	only	ADJ
inlawrev-2922	160	4	original	original	ADJ
inlawrev-2922	160	5	tax	tax	NOUN
inlawrev-2922	160	6	appeals	appeal	NOUN
inlawrev-2922	160	7	allowed	allow	VERB
inlawrev-2922	160	8	were	be	AUX
inlawrev-2922	160	9	those	those	PRON
inlawrev-2922	160	10	involving	involve	VERB
inlawrev-2922	160	11	refund	refund	NOUN
inlawrev-2922	160	12	claims	claim	NOUN
inlawrev-2922	160	13	of	of	ADP
inlawrev-2922	160	14	listed	list	VERB
inlawrev-2922	160	15	taxes	taxis	NOUN
inlawrev-2922	160	16	and	and	CCONJ
inlawrev-2922	160	17	property	property	NOUN
inlawrev-2922	160	18	taxes	taxis	NOUN
inlawrev-2922	160	19	that	that	PRON
inlawrev-2922	160	20	are	be	AUX
inlawrev-2922	160	21	already	already	ADV
inlawrev-2922	160	22	*	*	ADJ
inlawrev-2922	160	23	*	*	VERB
inlawrev-2922	160	24	stayed	stay	VERB
inlawrev-2922	160	25	"	"	PUNCT
inlawrev-2922	160	26	during	during	ADP
inlawrev-2922	160	27	an	an	DET
inlawrev-2922	160	28	appeal	appeal	NOUN
inlawrev-2922	160	29	,	,	PUNCT
inlawrev-2922	160	30	one	one	PRON
inlawrev-2922	160	31	must	must	AUX
inlawrev-2922	160	32	ask	ask	VERB
inlawrev-2922	160	33	what	what	PRON
inlawrev-2922	160	34	purpose	purpose	NOUN
inlawrev-2922	160	35	is	be	AUX
inlawrev-2922	160	36	served	serve	VERB
inlawrev-2922	160	37	by	by	ADP
inlawrev-2922	160	38	the	the	DET
inlawrev-2922	160	39	injunction	injunction	NOUN
inlawrev-2922	160	40	procedure	procedure	NOUN
inlawrev-2922	160	41	.	.	PUNCT
inlawrev-2922	161	1	in	in	ADP
inlawrev-2922	161	2	this	this	DET
inlawrev-2922	161	3	light	light	NOUN
inlawrev-2922	161	4	,	,	PUNCT
inlawrev-2922	161	5	a	a	DET
inlawrev-2922	161	6	legitimate	legitimate	ADJ
inlawrev-2922	161	7	argument	argument	NOUN
inlawrev-2922	161	8	can	can	AUX
inlawrev-2922	161	9	be	be	AUX
inlawrev-2922	161	10	made	make	VERB
inlawrev-2922	161	11	that	that	SCONJ
inlawrev-2922	161	12	the	the	DET
inlawrev-2922	161	13	indiana	indiana	PROPN
inlawrev-2922	161	14	general	general	PROPN
inlawrev-2922	161	15	assembly	assembly	PROPN
inlawrev-2922	161	16	must	must	AUX
inlawrev-2922	161	17	have	have	AUX
inlawrev-2922	161	18	contemplated	contemplate	VERB
inlawrev-2922	161	19	appeals	appeal	NOUN
inlawrev-2922	161	20	to	to	ADP
inlawrev-2922	161	21	the	the	DET
inlawrev-2922	161	22	indiana	indiana	PROPN
inlawrev-2922	161	23	tax	tax	PROPN
inlawrev-2922	161	24	court	court	NOUN
inlawrev-2922	161	25	from	from	ADP
inlawrev-2922	161	26	letters	letter	NOUN
inlawrev-2922	161	27	of	of	ADP
inlawrev-2922	161	28	findings	finding	NOUN
inlawrev-2922	161	29	.	.	PUNCT
inlawrev-2922	162	1	otherwise	otherwise	ADV
inlawrev-2922	162	2	,	,	PUNCT
inlawrev-2922	162	3	the	the	DET
inlawrev-2922	162	4	injunctive	injunctive	ADJ
inlawrev-2922	162	5	relief	relief	NOUN
inlawrev-2922	162	6	provisions	provision	NOUN
inlawrev-2922	162	7	would	would	AUX
inlawrev-2922	162	8	indeed	indeed	ADV
inlawrev-2922	162	9	serve	serve	VERB
inlawrev-2922	162	10	no	no	DET
inlawrev-2922	162	11	purpose	purpose	NOUN
inlawrev-2922	162	12	,	,	PUNCT
inlawrev-2922	162	13	which	which	PRON
inlawrev-2922	162	14	would	would	AUX
inlawrev-2922	162	15	be	be	AUX
inlawrev-2922	162	16	contrary	contrary	ADJ
inlawrev-2922	162	17	to	to	ADP
inlawrev-2922	162	18	the	the	DET
inlawrev-2922	162	19	rule	rule	NOUN
inlawrev-2922	162	20	that	that	SCONJ
inlawrev-2922	162	21	statutes	statute	NOUN
inlawrev-2922	162	22	are	be	AUX
inlawrev-2922	162	23	not	not	PART
inlawrev-2922	162	24	to	to	PART
inlawrev-2922	162	25	be	be	AUX
inlawrev-2922	162	26	construed	construe	VERB
inlawrev-2922	162	27	in	in	ADP
inlawrev-2922	162	28	a	a	DET
inlawrev-2922	162	29	fashion	fashion	NOUN
inlawrev-2922	162	30	that	that	PRON
inlawrev-2922	162	31	renders	render	VERB
inlawrev-2922	162	32	absurd	absurd	ADJ
inlawrev-2922	162	33	results	result	NOUN
inlawrev-2922	162	34	.	.	PUNCT
inlawrev-2922	163	1	^	^	NOUN
inlawrev-2922	163	2	°	°	PROPN
inlawrev-2922	163	3	in	in	ADP
inlawrev-2922	163	4	short	short	ADJ
inlawrev-2922	163	5	,	,	PUNCT
inlawrev-2922	163	6	there	there	PRON
inlawrev-2922	163	7	are	be	VERB
inlawrev-2922	163	8	legitimate	legitimate	ADJ
inlawrev-2922	163	9	arguments	argument	NOUN
inlawrev-2922	163	10	for	for	ADP
inlawrev-2922	163	11	and	and	CCONJ
inlawrev-2922	163	12	against	against	ADP
inlawrev-2922	163	13	finding	find	VERB
inlawrev-2922	163	14	jurisdiction	jurisdiction	NOUN
inlawrev-2922	163	15	over	over	ADP
inlawrev-2922	163	16	appeals	appeal	NOUN
inlawrev-2922	163	17	from	from	ADP
inlawrev-2922	163	18	letters	letter	NOUN
inlawrev-2922	163	19	of	of	ADP
inlawrev-2922	163	20	findings	finding	NOUN
inlawrev-2922	163	21	.	.	PUNCT
inlawrev-2922	164	1	on	on	ADP
inlawrev-2922	164	2	balance	balance	NOUN
inlawrev-2922	164	3	,	,	PUNCT
inlawrev-2922	164	4	however	however	ADV
inlawrev-2922	164	5	.	.	PUNCT
inlawrev-2922	165	1	25	25	NUM
inlawrev-2922	165	2	.	.	PUNCT
inlawrev-2922	166	1	ind	ind	PROPN
inlawrev-2922	166	2	.	.	PUNCT
inlawrev-2922	166	3	code	code	PROPN
inlawrev-2922	166	4	ann	ann	PROPN
inlawrev-2922	166	5	.	.	PUNCT
inlawrev-2922	167	1	§	§	PROPN
inlawrev-2922	167	2	6	6	NUM
inlawrev-2922	167	3	-	-	SYM
inlawrev-2922	167	4	8.1	8.1	NUM
inlawrev-2922	167	5	-	-	PUNCT
inlawrev-2922	167	6	9	9	NUM
inlawrev-2922	167	7	-	-	SYM
inlawrev-2922	167	8	1	1	NUM
inlawrev-2922	167	9	(	(	PUNCT
inlawrev-2922	167	10	burns	burn	NOUN
inlawrev-2922	167	11	supp	supp	NOUN
inlawrev-2922	167	12	.	.	PUNCT
inlawrev-2922	168	1	1990	1990	NUM
inlawrev-2922	168	2	)	)	PUNCT
inlawrev-2922	168	3	.	.	PUNCT
inlawrev-2922	169	1	26	26	NUM
inlawrev-2922	169	2	.	.	PUNCT
inlawrev-2922	170	1	felix	felix	PROPN
inlawrev-2922	170	2	v.	v.	PROPN
inlawrev-2922	170	3	indiana	indiana	PROPN
inlawrev-2922	170	4	dep't	dep't	PROPN
inlawrev-2922	170	5	of	of	ADP
inlawrev-2922	170	6	state	state	NOUN
inlawrev-2922	170	7	revenue	revenue	NOUN
inlawrev-2922	170	8	,	,	PUNCT
inlawrev-2922	170	9	502	502	NUM
inlawrev-2922	170	10	n.e.2d	n.e.2d	NOUN
inlawrev-2922	170	11	119	119	NUM
inlawrev-2922	170	12	,	,	PUNCT
inlawrev-2922	170	13	120	120	NUM
inlawrev-2922	170	14	(	(	PUNCT
inlawrev-2922	170	15	ind	ind	NOUN
inlawrev-2922	170	16	.	.	PUNCT
inlawrev-2922	171	1	ct	ct	PROPN
inlawrev-2922	171	2	.	.	PUNCT
inlawrev-2922	172	1	app	app	PROPN
inlawrev-2922	172	2	.	.	PROPN
inlawrev-2922	172	3	1986	1986	NUM
inlawrev-2922	172	4	)	)	PUNCT
inlawrev-2922	173	1	(	(	PUNCT
inlawrev-2922	173	2	taxpayer	taxpayer	NOUN
inlawrev-2922	173	3	challenging	challenge	VERB
inlawrev-2922	173	4	intangibles	intangible	NOUN
inlawrev-2922	173	5	tax	tax	NOUN
inlawrev-2922	173	6	,	,	PUNCT
inlawrev-2922	173	7	then	then	ADV
inlawrev-2922	173	8	a	a	DET
inlawrev-2922	173	9	listed	list	VERB
inlawrev-2922	173	10	tax	tax	NOUN
inlawrev-2922	173	11	,	,	PUNCT
inlawrev-2922	173	12	was	be	AUX
inlawrev-2922	173	13	required	require	VERB
inlawrev-2922	173	14	to	to	PART
inlawrev-2922	173	15	exhaust	exhaust	VERB
inlawrev-2922	173	16	remedies	remedy	NOUN
inlawrev-2922	173	17	by	by	ADP
inlawrev-2922	173	18	seeking	seek	VERB
inlawrev-2922	173	19	claim	claim	NOUN
inlawrev-2922	173	20	for	for	ADP
inlawrev-2922	173	21	refund	refund	NOUN
inlawrev-2922	173	22	)	)	PUNCT
inlawrev-2922	173	23	;	;	PUNCT
inlawrev-2922	173	24	state	state	NOUN
inlawrev-2922	173	25	v.	v.	ADP
inlawrev-2922	173	26	meadowood	meadowood	PROPN
inlawrev-2922	173	27	i.u	i.u	PROPN
inlawrev-2922	173	28	.	.	PROPN
inlawrev-2922	173	29	retirement	retirement	PROPN
inlawrev-2922	173	30	community	community	PROPN
inlawrev-2922	173	31	,	,	PUNCT
inlawrev-2922	173	32	inc	inc	PROPN
inlawrev-2922	173	33	.	.	PROPN
inlawrev-2922	173	34	,	,	PUNCT
inlawrev-2922	173	35	425	425	NUM
inlawrev-2922	173	36	n.e.2d	n.e.2d	NOUN
inlawrev-2922	173	37	721	721	NUM
inlawrev-2922	173	38	,	,	PUNCT
inlawrev-2922	173	39	724	724	NUM
inlawrev-2922	173	40	(	(	PUNCT
inlawrev-2922	173	41	ind	ind	NOUN
inlawrev-2922	173	42	.	.	PUNCT
inlawrev-2922	174	1	ct	ct	PROPN
inlawrev-2922	174	2	.	.	PUNCT
inlawrev-2922	175	1	app	app	PROPN
inlawrev-2922	175	2	.	.	PROPN
inlawrev-2922	175	3	1981	1981	NUM
inlawrev-2922	175	4	)	)	PUNCT
inlawrev-2922	175	5	(	(	PUNCT
inlawrev-2922	175	6	taxpayer	taxpayer	NOUN
inlawrev-2922	175	7	could	could	AUX
inlawrev-2922	175	8	not	not	PART
inlawrev-2922	175	9	seek	seek	VERB
inlawrev-2922	175	10	relief	relief	NOUN
inlawrev-2922	175	11	from	from	ADP
inlawrev-2922	175	12	adverse	adverse	ADJ
inlawrev-2922	175	13	ruling	ruling	NOUN
inlawrev-2922	175	14	by	by	ADP
inlawrev-2922	175	15	the	the	DET
inlawrev-2922	175	16	department	department	NOUN
inlawrev-2922	175	17	by	by	ADP
inlawrev-2922	175	18	means	mean	NOUN
inlawrev-2922	175	19	of	of	ADP
inlawrev-2922	175	20	a	a	DET
inlawrev-2922	175	21	declaratory	declaratory	ADJ
inlawrev-2922	175	22	judgment	judgment	NOUN
inlawrev-2922	175	23	action	action	NOUN
inlawrev-2922	175	24	in	in	ADP
inlawrev-2922	175	25	circuit	circuit	NOUN
inlawrev-2922	175	26	court	court	NOUN
inlawrev-2922	175	27	even	even	ADV
inlawrev-2922	175	28	though	though	SCONJ
inlawrev-2922	175	29	no	no	DET
inlawrev-2922	175	30	tax	tax	NOUN
inlawrev-2922	175	31	assessment	assessment	NOUN
inlawrev-2922	175	32	had	have	AUX
inlawrev-2922	175	33	been	be	AUX
inlawrev-2922	175	34	made	make	VERB
inlawrev-2922	175	35	,	,	PUNCT
inlawrev-2922	175	36	because	because	SCONJ
inlawrev-2922	175	37	the	the	DET
inlawrev-2922	175	38	statutory	statutory	ADJ
inlawrev-2922	175	39	remedy	remedy	NOUN
inlawrev-2922	175	40	of	of	ADP
inlawrev-2922	175	41	paying	pay	VERB
inlawrev-2922	175	42	the	the	DET
inlawrev-2922	175	43	tax	tax	NOUN
inlawrev-2922	175	44	and	and	CCONJ
inlawrev-2922	175	45	then	then	ADV
inlawrev-2922	175	46	bringing	bring	VERB
inlawrev-2922	175	47	an	an	DET
inlawrev-2922	175	48	action	action	NOUN
inlawrev-2922	175	49	to	to	PART
inlawrev-2922	175	50	recover	recover	VERB
inlawrev-2922	175	51	the	the	DET
inlawrev-2922	175	52	amounts	amount	NOUN
inlawrev-2922	175	53	paid	pay	VERB
inlawrev-2922	175	54	is	be	AUX
inlawrev-2922	175	55	exclusive	exclusive	ADJ
inlawrev-2922	175	56	)	)	PUNCT
inlawrev-2922	175	57	.	.	PUNCT
inlawrev-2922	176	1	27	27	NUM
inlawrev-2922	176	2	.	.	PUNCT
inlawrev-2922	177	1	ind	ind	PROPN
inlawrev-2922	177	2	.	.	PUNCT
inlawrev-2922	178	1	code	code	PROPN
inlawrev-2922	178	2	§	§	PROPN
inlawrev-2922	178	3	33	33	NUM
inlawrev-2922	178	4	-	-	SYM
inlawrev-2922	178	5	3	3	NUM
inlawrev-2922	178	6	-	-	PUNCT
inlawrev-2922	178	7	5	5	NUM
inlawrev-2922	178	8	-	-	SYM
inlawrev-2922	178	9	11	11	NUM
inlawrev-2922	178	10	(	(	PUNCT
inlawrev-2922	178	11	1988	1988	NUM
inlawrev-2922	178	12	)	)	PUNCT
inlawrev-2922	178	13	.	.	PUNCT
inlawrev-2922	179	1	28	28	NUM
inlawrev-2922	179	2	.	.	PUNCT
inlawrev-2922	180	1	i	i	PRON
inlawrev-2922	180	2	d.	d.	PROPN
inlawrev-2922	180	3	§	§	PROPN
inlawrev-2922	180	4	6	6	NUM
inlawrev-2922	180	5	-	-	SYM
inlawrev-2922	180	6	1.1	1.1	NUM
inlawrev-2922	180	7	-	-	PUNCT
inlawrev-2922	180	8	15	15	NUM
inlawrev-2922	180	9	-	-	SYM
inlawrev-2922	180	10	10	10	NUM
inlawrev-2922	180	11	.	.	PUNCT
inlawrev-2922	180	12	29	29	NUM
inlawrev-2922	180	13	.	.	PUNCT
inlawrev-2922	181	1	see	see	VERB
inlawrev-2922	181	2	infra	infra	NOUN
inlawrev-2922	181	3	notes	note	VERB
inlawrev-2922	181	4	94	94	NUM
inlawrev-2922	181	5	-	-	SYM
inlawrev-2922	181	6	123	123	NUM
inlawrev-2922	181	7	and	and	CCONJ
inlawrev-2922	181	8	accompanying	accompany	VERB
inlawrev-2922	181	9	text	text	NOUN
inlawrev-2922	181	10	.	.	PUNCT
inlawrev-2922	182	1	30	30	NUM
inlawrev-2922	182	2	.	.	PUNCT
inlawrev-2922	183	1	hatcher	hatcher	PROPN
inlawrev-2922	183	2	v.	v.	ADP
inlawrev-2922	183	3	lake	lake	PROPN
inlawrev-2922	183	4	superior	superior	PROPN
inlawrev-2922	183	5	court	court	NOUN
inlawrev-2922	183	6	,	,	PUNCT
inlawrev-2922	183	7	500	500	NUM
inlawrev-2922	183	8	n.e.2d	n.e.2d	NOUN
inlawrev-2922	183	9	737	737	NUM
inlawrev-2922	183	10	,	,	PUNCT
inlawrev-2922	183	11	739	739	NUM
inlawrev-2922	183	12	(	(	PUNCT
inlawrev-2922	183	13	ind	ind	NOUN
inlawrev-2922	183	14	.	.	PUNCT
inlawrev-2922	183	15	1986	1986	NUM
inlawrev-2922	183	16	)	)	PUNCT
inlawrev-2922	183	17	;	;	PUNCT
inlawrev-2922	183	18	in	in	ADP
inlawrev-2922	183	19	re	re	NOUN
inlawrev-2922	183	20	marriage	marriage	NOUN
inlawrev-2922	183	21	of	of	ADP
inlawrev-2922	183	22	lopp	lopp	PROPN
inlawrev-2922	183	23	,	,	PUNCT
inlawrev-2922	183	24	268	268	NUM
inlawrev-2922	183	25	ind	ind	NOUN
inlawrev-2922	183	26	.	.	PUNCT
inlawrev-2922	184	1	690	690	NUM
inlawrev-2922	184	2	,	,	PUNCT
inlawrev-2922	184	3	706	706	NUM
inlawrev-2922	184	4	,	,	PUNCT
inlawrev-2922	184	5	378	378	NUM
inlawrev-2922	184	6	n.e.2d	n.e.2d	NOUN
inlawrev-2922	184	7	414	414	NUM
inlawrev-2922	184	8	,	,	PUNCT
inlawrev-2922	184	9	422	422	NUM
inlawrev-2922	184	10	(	(	PUNCT
inlawrev-2922	184	11	1978	1978	NUM
inlawrev-2922	184	12	)	)	PUNCT
inlawrev-2922	184	13	,	,	PUNCT
inlawrev-2922	184	14	cert	cert	NOUN
inlawrev-2922	184	15	,	,	PUNCT
inlawrev-2922	184	16	denied	deny	VERB
inlawrev-2922	184	17	,	,	PUNCT
inlawrev-2922	185	1	439	439	NUM
inlawrev-2922	185	2	u.s	u.s	PROPN
inlawrev-2922	185	3	.	.	PROPN
inlawrev-2922	185	4	1116	1116	NUM
inlawrev-2922	185	5	(	(	PUNCT
inlawrev-2922	185	6	1979	1979	NUM
inlawrev-2922	185	7	)	)	PUNCT
inlawrev-2922	185	8	.	.	PUNCT
inlawrev-2922	186	1	1132	1132	NUM
inlawrev-2922	186	2	indiana	indiana	PROPN
inlawrev-2922	186	3	law	law	PROPN
inlawrev-2922	186	4	review	review	NOUN
inlawrev-2922	187	1	[	[	X
inlawrev-2922	187	2	vol	vol	NOUN
inlawrev-2922	187	3	.	.	PUNCT
inlawrev-2922	187	4	24:1125	24:1125	NUM
inlawrev-2922	188	1	it	it	PRON
inlawrev-2922	188	2	is	be	AUX
inlawrev-2922	188	3	submitted	submit	VERB
inlawrev-2922	188	4	that	that	SCONJ
inlawrev-2922	188	5	a	a	DET
inlawrev-2922	188	6	court	court	NOUN
inlawrev-2922	188	7	of	of	ADP
inlawrev-2922	188	8	limited	limited	ADJ
inlawrev-2922	188	9	jurisdiction	jurisdiction	NOUN
inlawrev-2922	188	10	needs	need	VERB
inlawrev-2922	188	11	a	a	DET
inlawrev-2922	188	12	more	more	ADV
inlawrev-2922	188	13	explicit	explicit	ADJ
inlawrev-2922	188	14	grant	grant	NOUN
inlawrev-2922	188	15	of	of	ADP
inlawrev-2922	188	16	power	power	NOUN
inlawrev-2922	188	17	to	to	PART
inlawrev-2922	188	18	hear	hear	VERB
inlawrev-2922	188	19	such	such	ADJ
inlawrev-2922	188	20	appeals	appeal	NOUN
inlawrev-2922	188	21	.	.	PUNCT
inlawrev-2922	189	1	if	if	SCONJ
inlawrev-2922	189	2	the	the	DET
inlawrev-2922	189	3	issue	issue	NOUN
inlawrev-2922	189	4	is	be	AUX
inlawrev-2922	189	5	ever	ever	ADV
inlawrev-2922	189	6	raised	raise	VERB
inlawrev-2922	189	7	,	,	PUNCT
inlawrev-2922	189	8	the	the	DET
inlawrev-2922	189	9	proper	proper	ADJ
inlawrev-2922	189	10	answer	answer	NOUN
inlawrev-2922	189	11	,	,	PUNCT
inlawrev-2922	189	12	though	though	SCONJ
inlawrev-2922	189	13	unfortunate	unfortunate	ADJ
inlawrev-2922	189	14	,	,	PUNCT
inlawrev-2922	189	15	might	might	AUX
inlawrev-2922	189	16	be	be	AUX
inlawrev-2922	189	17	that	that	SCONJ
inlawrev-2922	189	18	the	the	DET
inlawrev-2922	189	19	indiana	indiana	PROPN
inlawrev-2922	189	20	tax	tax	PROPN
inlawrev-2922	189	21	court	court	NOUN
inlawrev-2922	189	22	does	do	AUX
inlawrev-2922	189	23	not	not	PART
inlawrev-2922	189	24	have	have	VERB
inlawrev-2922	189	25	jurisdiction	jurisdiction	NOUN
inlawrev-2922	189	26	in	in	ADP
inlawrev-2922	189	27	this	this	DET
inlawrev-2922	189	28	setting	setting	NOUN
inlawrev-2922	189	29	.	.	PUNCT
inlawrev-2922	190	1	d.	d.	PROPN
inlawrev-2922	190	2	proposed	propose	VERB
inlawrev-2922	190	3	legislation	legislation	NOUN
inlawrev-2922	190	4	in	in	ADP
inlawrev-2922	190	5	order	order	NOUN
inlawrev-2922	190	6	to	to	PART
inlawrev-2922	190	7	resolve	resolve	VERB
inlawrev-2922	190	8	the	the	DET
inlawrev-2922	190	9	confusion	confusion	NOUN
inlawrev-2922	190	10	in	in	ADP
inlawrev-2922	190	11	this	this	DET
inlawrev-2922	190	12	area	area	NOUN
inlawrev-2922	190	13	and	and	CCONJ
inlawrev-2922	190	14	,	,	PUNCT
inlawrev-2922	190	15	just	just	ADV
inlawrev-2922	190	16	as	as	ADP
inlawrev-2922	190	17	in	in	ADP
inlawrev-2922	190	18	the	the	DET
inlawrev-2922	190	19	federal	federal	ADJ
inlawrev-2922	190	20	tax	tax	NOUN
inlawrev-2922	190	21	system	system	NOUN
inlawrev-2922	190	22	,	,	PUNCT
inlawrev-2922	190	23	provide	provide	VERB
inlawrev-2922	190	24	for	for	ADP
inlawrev-2922	190	25	expedited	expedite	VERB
inlawrev-2922	190	26	appeals	appeal	NOUN
inlawrev-2922	190	27	to	to	ADP
inlawrev-2922	190	28	the	the	DET
inlawrev-2922	190	29	indiana	indiana	PROPN
inlawrev-2922	190	30	tax	tax	PROPN
inlawrev-2922	190	31	court	court	NOUN
inlawrev-2922	190	32	without	without	ADP
inlawrev-2922	190	33	the	the	DET
inlawrev-2922	190	34	necessity	necessity	NOUN
inlawrev-2922	190	35	of	of	ADP
inlawrev-2922	190	36	first	first	ADV
inlawrev-2922	190	37	paying	pay	VERB
inlawrev-2922	190	38	the	the	DET
inlawrev-2922	190	39	tax	tax	NOUN
inlawrev-2922	190	40	,	,	PUNCT
inlawrev-2922	190	41	the	the	DET
inlawrev-2922	190	42	legislature	legislature	NOUN
inlawrev-2922	190	43	should	should	AUX
inlawrev-2922	190	44	take	take	VERB
inlawrev-2922	190	45	immediate	immediate	ADJ
inlawrev-2922	190	46	action	action	NOUN
inlawrev-2922	190	47	.	.	PUNCT
inlawrev-2922	191	1	the	the	DET
inlawrev-2922	191	2	following	follow	VERB
inlawrev-2922	191	3	proposals	proposal	NOUN
inlawrev-2922	191	4	are	be	AUX
inlawrev-2922	191	5	submitted	submit	VERB
inlawrev-2922	191	6	for	for	ADP
inlawrev-2922	191	7	consideration	consideration	NOUN
inlawrev-2922	191	8	,	,	PUNCT
inlawrev-2922	191	9	with	with	ADP
inlawrev-2922	191	10	italicized	italicize	VERB
inlawrev-2922	191	11	text	text	NOUN
inlawrev-2922	191	12	constituting	constitute	VERB
inlawrev-2922	191	13	new	new	ADJ
inlawrev-2922	191	14	language	language	NOUN
inlawrev-2922	191	15	:	:	PUNCT
inlawrev-2922	191	16	indiana	indiana	PROPN
inlawrev-2922	191	17	code	code	PROPN
inlawrev-2922	191	18	§	§	PROPN
inlawrev-2922	191	19	6	6	NUM
inlawrev-2922	191	20	-	-	SYM
inlawrev-2922	191	21	8.1	8.1	NUM
inlawrev-2922	191	22	-	-	PUNCT
inlawrev-2922	191	23	5	5	NUM
inlawrev-2922	191	24	-	-	SYM
inlawrev-2922	191	25	1	1	NUM
inlawrev-2922	191	26	,	,	PUNCT
inlawrev-2922	191	27	deahng	deahng	X
inlawrev-2922	191	28	with	with	ADP
inlawrev-2922	191	29	proposed	propose	VERB
inlawrev-2922	191	30	assessments	assessment	NOUN
inlawrev-2922	191	31	and	and	CCONJ
inlawrev-2922	191	32	letters	letter	NOUN
inlawrev-2922	191	33	of	of	ADP
inlawrev-2922	191	34	findings	finding	NOUN
inlawrev-2922	191	35	issued	issue	VERB
inlawrev-2922	191	36	by	by	ADP
inlawrev-2922	191	37	the	the	DET
inlawrev-2922	191	38	department	department	PROPN
inlawrev-2922	191	39	of	of	ADP
inlawrev-2922	191	40	revenue	revenue	NOUN
inlawrev-2922	191	41	,	,	PUNCT
inlawrev-2922	191	42	should	should	AUX
inlawrev-2922	191	43	be	be	AUX
inlawrev-2922	191	44	amended	amend	VERB
inlawrev-2922	191	45	as	as	SCONJ
inlawrev-2922	191	46	follows	follow	VERB
inlawrev-2922	191	47	:	:	PUNCT
inlawrev-2922	191	48	ind	ind	PROPN
inlawrev-2922	191	49	.	.	PUNCT
inlawrev-2922	192	1	code	code	PROPN
inlawrev-2922	192	2	§	§	PROPN
inlawrev-2922	192	3	6-^a	6-^a	NUM
inlawrev-2922	192	4	-	-	SYM
inlawrev-2922	192	5	s-\(d	s-\(d	NUM
inlawrev-2922	192	6	)	)	PUNCT
inlawrev-2922	192	7	(	(	PUNCT
inlawrev-2922	192	8	1	1	X
inlawrev-2922	192	9	)	)	PUNCT
inlawrev-2922	192	10	the	the	DET
inlawrev-2922	192	11	taxpayer	taxpayer	NOUN
inlawrev-2922	192	12	may	may	AUX
inlawrev-2922	192	13	appeal	appeal	VERB
inlawrev-2922	192	14	any	any	DET
inlawrev-2922	192	15	adverse	adverse	ADJ
inlawrev-2922	192	16	portion	portion	NOUN
inlawrev-2922	192	17	of	of	ADP
inlawrev-2922	192	18	a	a	DET
inlawrev-2922	192	19	letter	letter	NOUN
inlawrev-2922	192	20	of	of	ADP
inlawrev-2922	192	21	findings	finding	NOUN
inlawrev-2922	192	22	issued	issue	VERB
inlawrev-2922	192	23	by	by	ADP
inlawrev-2922	192	24	the	the	DET
inlawrev-2922	192	25	department	department	NOUN
inlawrev-2922	192	26	of	of	ADP
inlawrev-2922	192	27	revenue	revenue	NOUN
inlawrev-2922	192	28	if	if	SCONJ
inlawrev-2922	192	29	the	the	DET
inlawrev-2922	192	30	taxpayer	taxpayer	NOUN
inlawrev-2922	192	31	has	have	AUX
inlawrev-2922	192	32	not	not	PART
inlawrev-2922	192	33	paid	pay	VERB
inlawrev-2922	192	34	the	the	DET
inlawrev-2922	192	35	tax	tax	NOUN
inlawrev-2922	192	36	at	at	ADP
inlawrev-2922	192	37	issue	issue	NOUN
inlawrev-2922	192	38	.	.	PUNCT
inlawrev-2922	193	1	any	any	DET
inlawrev-2922	193	2	such	such	ADJ
inlawrev-2922	193	3	appeal	appeal	NOUN
inlawrev-2922	193	4	must	must	AUX
inlawrev-2922	193	5	be	be	AUX
inlawrev-2922	193	6	taken	take	VERB
inlawrev-2922	193	7	to	to	ADP
inlawrev-2922	193	8	the	the	DET
inlawrev-2922	193	9	indiana	indiana	PROPN
inlawrev-2922	193	10	tax	tax	PROPN
inlawrev-2922	193	11	court	court	NOUN
inlawrev-2922	193	12	.	.	PUNCT
inlawrev-2922	194	1	letters	letter	NOUN
inlawrev-2922	194	2	of	of	ADP
inlawrev-2922	194	3	findings	finding	NOUN
inlawrev-2922	194	4	shall	shall	AUX
inlawrev-2922	194	5	constitute	constitute	VERB
inlawrev-2922	194	6	*	*	PUNCT
inlawrev-2922	195	1	*	*	PUNCT
inlawrev-2922	195	2	final	final	ADJ
inlawrev-2922	195	3	determinations	determination	NOUN
inlawrev-2922	195	4	*	*	PUNCT
inlawrev-2922	195	5	*	*	NOUN
inlawrev-2922	195	6	under	under	ADP
inlawrev-2922	195	7	the	the	DET
inlawrev-2922	195	8	indiana	indiana	PROPN
inlawrev-2922	195	9	tax	tax	PROPN
inlawrev-2922	195	10	court	court	NOUN
inlawrev-2922	195	11	's	's	PART
inlawrev-2922	195	12	enabling	enable	VERB
inlawrev-2922	195	13	statute	statute	NOUN
inlawrev-2922	195	14	.	.	PUNCT
inlawrev-2922	196	1	ind	ind	PROPN
inlawrev-2922	196	2	.	.	PUNCT
inlawrev-2922	197	1	code	code	PROPN
inlawrev-2922	197	2	§	§	PROPN
inlawrev-2922	197	3	33	33	NUM
inlawrev-2922	197	4	-	-	SYM
inlawrev-2922	197	5	3	3	NUM
inlawrev-2922	197	6	-	-	PUNCT
inlawrev-2922	197	7	5	5	NUM
inlawrev-2922	197	8	-	-	PUNCT
inlawrev-2922	197	9	l	l	NOUN
inlawrev-2922	197	10	(	(	PUNCT
inlawrev-2922	197	11	2	2	NUM
inlawrev-2922	197	12	)	)	PUNCT
inlawrev-2922	197	13	the	the	DET
inlawrev-2922	197	14	tax	tax	NOUN
inlawrev-2922	197	15	court	court	NOUN
inlawrev-2922	197	16	does	do	AUX
inlawrev-2922	197	17	not	not	PART
inlawrev-2922	197	18	have	have	VERB
inlawrev-2922	197	19	jurisdiction	jurisdiction	NOUN
inlawrev-2922	197	20	over	over	ADP
inlawrev-2922	197	21	an	an	DET
inlawrev-2922	197	22	appeal	appeal	NOUN
inlawrev-2922	197	23	from	from	ADP
inlawrev-2922	197	24	a	a	DET
inlawrev-2922	197	25	letter	letter	NOUN
inlawrev-2922	197	26	of	of	ADP
inlawrev-2922	197	27	findings	finding	NOUN
inlawrev-2922	197	28	if	if	SCONJ
inlawrev-2922	197	29	:	:	PUNCT
inlawrev-2922	197	30	(	(	PUNCT
inlawrev-2922	197	31	a	a	X
inlawrev-2922	197	32	)	)	PUNCT
inlawrev-2922	197	33	the	the	DET
inlawrev-2922	197	34	appeal	appeal	NOUN
inlawrev-2922	197	35	is	be	AUX
inlawrev-2922	197	36	filed	file	VERB
inlawrev-2922	197	37	more	more	ADJ
inlawrev-2922	197	38	than	than	ADP
inlawrev-2922	197	39	ninety	ninety	NUM
inlawrev-2922	197	40	(	(	PUNCT
inlawrev-2922	197	41	90	90	NUM
inlawrev-2922	197	42	)	)	PUNCT
inlawrev-2922	197	43	days	day	NOUN
inlawrev-2922	197	44	after	after	ADP
inlawrev-2922	197	45	the	the	DET
inlawrev-2922	197	46	date	date	NOUN
inlawrev-2922	197	47	the	the	DET
inlawrev-2922	197	48	department	department	NOUN
inlawrev-2922	197	49	mails	mail	VERB
inlawrev-2922	197	50	the	the	DET
inlawrev-2922	197	51	letter	letter	NOUN
inlawrev-2922	197	52	of	of	ADP
inlawrev-2922	197	53	findings	finding	NOUN
inlawrev-2922	197	54	to	to	ADP
inlawrev-2922	197	55	the	the	DET
inlawrev-2922	197	56	taxpayer	taxpayer	NOUN
inlawrev-2922	197	57	,	,	PUNCT
inlawrev-2922	197	58	or	or	CCONJ
inlawrev-2922	197	59	(	(	PUNCT
inlawrev-2922	197	60	b	b	X
inlawrev-2922	197	61	)	)	PUNCT
inlawrev-2922	197	62	the	the	DET
inlawrev-2922	197	63	taxpayer	taxpayer	NOUN
inlawrev-2922	197	64	has	have	AUX
inlawrev-2922	197	65	already	already	ADV
inlawrev-2922	197	66	filed	file	VERB
inlawrev-2922	197	67	an	an	DET
inlawrev-2922	197	68	appeal	appeal	NOUN
inlawrev-2922	197	69	under	under	ADP
inlawrev-2922	197	70	indiana	indiana	PROPN
inlawrev-2922	197	71	code	code	PROPN
inlawrev-2922	197	72	section	section	NOUN
inlawrev-2922	197	73	6	6	NUM
inlawrev-2922	197	74	-	-	SYM
inlawrev-2922	197	75	8.1	8.1	NUM
inlawrev-2922	197	76	-	-	PUNCT
inlawrev-2922	197	77	9	9	NUM
inlawrev-2922	197	78	-	-	SYM
inlawrev-2922	197	79	1	1	NUM
inlawrev-2922	197	80	concerning	concern	VERB
inlawrev-2922	197	81	the	the	DET
inlawrev-2922	197	82	same	same	ADJ
inlawrev-2922	197	83	matter	matter	NOUN
inlawrev-2922	197	84	after	after	ADP
inlawrev-2922	197	85	an	an	DET
inlawrev-2922	197	86	adverse	adverse	ADJ
inlawrev-2922	197	87	ruling	ruling	NOUN
inlawrev-2922	197	88	on	on	ADP
inlawrev-2922	197	89	a	a	DET
inlawrev-2922	197	90	claim	claim	NOUN
inlawrev-2922	197	91	for	for	ADP
inlawrev-2922	197	92	refund	refund	NOUN
inlawrev-2922	197	93	.	.	PUNCT
inlawrev-2922	198	1	(	(	PUNCT
inlawrev-2922	198	2	3	3	X
inlawrev-2922	198	3	)	)	PUNCT
inlawrev-2922	198	4	if	if	SCONJ
inlawrev-2922	198	5	a	a	DET
inlawrev-2922	198	6	taxpayer	taxpayer	NOUN
inlawrev-2922	198	7	appeals	appeal	VERB
inlawrev-2922	198	8	a	a	DET
inlawrev-2922	198	9	letter	letter	NOUN
inlawrev-2922	198	10	of	of	ADP
inlawrev-2922	198	11	findings	finding	NOUN
inlawrev-2922	198	12	to	to	ADP
inlawrev-2922	198	13	the	the	DET
inlawrev-2922	198	14	indiana	indiana	PROPN
inlawrev-2922	198	15	tax	tax	PROPN
inlawrev-2922	198	16	court	court	NOUN
inlawrev-2922	198	17	under	under	ADP
inlawrev-2922	198	18	this	this	DET
inlawrev-2922	198	19	subsection	subsection	NOUN
inlawrev-2922	198	20	,	,	PUNCT
inlawrev-2922	198	21	such	such	ADJ
inlawrev-2922	198	22	taxpayer	taxpayer	NOUN
inlawrev-2922	198	23	may	may	AUX
inlawrev-2922	198	24	not	not	PART
inlawrev-2922	198	25	thereafter	thereafter	ADV
inlawrev-2922	198	26	appeal	appeal	VERB
inlawrev-2922	198	27	a	a	DET
inlawrev-2922	198	28	denial	denial	NOUN
inlawrev-2922	198	29	of	of	ADP
inlawrev-2922	198	30	a	a	DET
inlawrev-2922	198	31	refund	refund	NOUN
inlawrev-2922	198	32	claim	claim	NOUN
inlawrev-2922	198	33	concerning	concern	VERB
inlawrev-2922	198	34	the	the	DET
inlawrev-2922	198	35	same	same	ADJ
inlawrev-2922	198	36	matter	matter	NOUN
inlawrev-2922	198	37	to	to	ADP
inlawrev-2922	198	38	the	the	DET
inlawrev-2922	198	39	indiana	indiana	PROPN
inlawrev-2922	198	40	tax	tax	PROPN
inlawrev-2922	198	41	court	court	NOUN
inlawrev-2922	198	42	under	under	ADP
inlawrev-2922	198	43	ind	ind	PROPN
inlawrev-2922	198	44	.	.	PUNCT
inlawrev-2922	199	1	code	code	PROPN
inlawrev-2922	199	2	§	§	PROPN
inlawrev-2922	199	3	6	6	NUM
inlawrev-2922	199	4	-	-	SYM
inlawrev-2922	199	5	8.1	8.1	NUM
inlawrev-2922	199	6	-	-	PUNCT
inlawrev-2922	199	7	9	9	NUM
inlawrev-2922	199	8	-	-	SYM
inlawrev-2922	199	9	1	1	NUM
inlawrev-2922	199	10	.	.	PUNCT
inlawrev-2922	200	1	(	(	PUNCT
inlawrev-2922	200	2	4	4	X
inlawrev-2922	200	3	)	)	PUNCT
inlawrev-2922	200	4	the	the	DET
inlawrev-2922	200	5	taxpayer	taxpayer	NOUN
inlawrev-2922	200	6	appealing	appeal	VERB
inlawrev-2922	200	7	a	a	DET
inlawrev-2922	200	8	letter	letter	NOUN
inlawrev-2922	200	9	of	of	ADP
inlawrev-2922	200	10	findings	finding	NOUN
inlawrev-2922	200	11	to	to	ADP
inlawrev-2922	200	12	the	the	DET
inlawrev-2922	200	13	tax	tax	NOUN
inlawrev-2922	200	14	court	court	NOUN
inlawrev-2922	200	15	may	may	AUX
inlawrev-2922	200	16	seek	seek	VERB
inlawrev-2922	200	17	injunctive	injunctive	ADJ
inlawrev-2922	200	18	relief	relief	NOUN
inlawrev-2922	200	19	under	under	ADP
inlawrev-2922	200	20	ind	ind	PROPN
inlawrev-2922	200	21	.	.	PUNCT
inlawrev-2922	201	1	code	code	PROPN
inlawrev-2922	201	2	§	§	PROPN
inlawrev-2922	201	3	33	33	NUM
inlawrev-2922	201	4	-	-	SYM
inlawrev-2922	201	5	3	3	NUM
inlawrev-2922	201	6	-	-	SYM
inlawrev-2922	201	7	5	5	NUM
inlawrev-2922	201	8	-	-	SYM
inlawrev-2922	201	9	1	1	NUM
inlawrev-2922	201	10	1(b	1(b	NUM
inlawrev-2922	201	11	)	)	PUNCT
inlawrev-2922	201	12	.	.	PUNCT
inlawrev-2922	202	1	such	such	ADJ
inlawrev-2922	202	2	amendments	amendment	NOUN
inlawrev-2922	202	3	,	,	PUNCT
inlawrev-2922	202	4	or	or	CCONJ
inlawrev-2922	202	5	something	something	PRON
inlawrev-2922	202	6	similar	similar	ADJ
inlawrev-2922	202	7	,	,	PUNCT
inlawrev-2922	202	8	would	would	AUX
inlawrev-2922	202	9	enhance	enhance	VERB
inlawrev-2922	202	10	indiana	indiana	PROPN
inlawrev-2922	202	11	's	's	PART
inlawrev-2922	202	12	system	system	NOUN
inlawrev-2922	202	13	of	of	ADP
inlawrev-2922	202	14	adjudicating	adjudicate	VERB
inlawrev-2922	202	15	tax	tax	NOUN
inlawrev-2922	202	16	issues	issue	NOUN
inlawrev-2922	202	17	.	.	PUNCT
inlawrev-2922	203	1	the	the	DET
inlawrev-2922	203	2	indiana	indiana	PROPN
inlawrev-2922	203	3	tax	tax	PROPN
inlawrev-2922	203	4	court	court	NOUN
inlawrev-2922	203	5	's	's	PART
inlawrev-2922	203	6	practice	practice	NOUN
inlawrev-2922	203	7	of	of	ADP
inlawrev-2922	203	8	accepting	accept	VERB
inlawrev-2922	203	9	such	such	ADJ
inlawrev-2922	203	10	appeals	appeal	NOUN
inlawrev-2922	203	11	without	without	ADP
inlawrev-2922	203	12	objection	objection	NOUN
inlawrev-2922	203	13	from	from	ADP
inlawrev-2922	203	14	the	the	DET
inlawrev-2922	203	15	department	department	NOUN
inlawrev-2922	203	16	shows	show	VERB
inlawrev-2922	203	17	that	that	SCONJ
inlawrev-2922	203	18	this	this	DET
inlawrev-2922	203	19	system	system	NOUN
inlawrev-2922	203	20	is	be	AUX
inlawrev-2922	203	21	workable	workable	ADJ
inlawrev-2922	203	22	.	.	PUNCT
inlawrev-2922	204	1	the	the	DET
inlawrev-2922	204	2	statute	statute	NOUN
inlawrev-2922	204	3	should	should	AUX
inlawrev-2922	204	4	be	be	AUX
inlawrev-2922	204	5	amended	amend	VERB
inlawrev-2922	204	6	to	to	PART
inlawrev-2922	204	7	make	make	VERB
inlawrev-2922	204	8	the	the	DET
inlawrev-2922	204	9	workable	workable	ADJ
inlawrev-2922	204	10	unambiguously	unambiguously	ADV
inlawrev-2922	204	11	legal	legal	ADJ
inlawrev-2922	204	12	.	.	PUNCT
inlawrev-2922	205	1	3	3	X
inlawrev-2922	205	2	.	.	X
inlawrev-2922	205	3	death	death	NOUN
inlawrev-2922	205	4	taxes.—prior	taxes.—prior	NUM
inlawrev-2922	205	5	to	to	ADP
inlawrev-2922	205	6	the	the	DET
inlawrev-2922	205	7	survey	survey	NOUN
inlawrev-2922	205	8	period	period	NOUN
inlawrev-2922	205	9	,	,	PUNCT
inlawrev-2922	205	10	there	there	PRON
inlawrev-2922	205	11	had	have	AUX
inlawrev-2922	205	12	been	be	AUX
inlawrev-2922	205	13	great	great	ADJ
inlawrev-2922	205	14	debate	debate	NOUN
inlawrev-2922	205	15	concerning	concern	VERB
inlawrev-2922	205	16	the	the	DET
inlawrev-2922	205	17	indiana	indiana	PROPN
inlawrev-2922	205	18	tax	tax	PROPN
inlawrev-2922	205	19	court	court	NOUN
inlawrev-2922	205	20	's	's	PART
inlawrev-2922	205	21	jurisdiction	jurisdiction	NOUN
inlawrev-2922	205	22	over	over	ADP
inlawrev-2922	205	23	indiana	indiana	PROPN
inlawrev-2922	205	24	estate	estate	PROPN
inlawrev-2922	205	25	and	and	CCONJ
inlawrev-2922	205	26	inheritance	inheritance	NOUN
inlawrev-2922	205	27	tax	tax	NOUN
inlawrev-2922	205	28	matters	matter	NOUN
inlawrev-2922	205	29	.	.	PUNCT
inlawrev-2922	206	1	unlike	unlike	ADP
inlawrev-2922	206	2	many	many	ADJ
inlawrev-2922	206	3	other	other	ADJ
inlawrev-2922	206	4	statutory	statutory	ADJ
inlawrev-2922	206	5	provisions	provision	NOUN
inlawrev-2922	206	6	1991	1991	NUM
inlawrev-2922	206	7	]	]	PUNCT
inlawrev-2922	206	8	indiana	indiana	PROPN
inlawrev-2922	206	9	tax	tax	PROPN
inlawrev-2922	206	10	law	law	NOUN
inlawrev-2922	206	11	1133	1133	NUM
inlawrev-2922	206	12	that	that	PRON
inlawrev-2922	206	13	predated	predate	VERB
inlawrev-2922	206	14	the	the	DET
inlawrev-2922	206	15	indiana	indiana	PROPN
inlawrev-2922	206	16	tax	tax	NOUN
inlawrev-2922	206	17	court	court	NOUN
inlawrev-2922	206	18	and	and	CCONJ
inlawrev-2922	206	19	that	that	PRON
inlawrev-2922	206	20	were	be	AUX
inlawrev-2922	206	21	amended	amend	VERB
inlawrev-2922	206	22	in	in	ADP
inlawrev-2922	206	23	1985	1985	NUM
inlawrev-2922	206	24	to	to	PART
inlawrev-2922	206	25	leave	leave	VERB
inlawrev-2922	206	26	no	no	DET
inlawrev-2922	206	27	doubt	doubt	NOUN
inlawrev-2922	206	28	that	that	SCONJ
inlawrev-2922	206	29	an	an	DET
inlawrev-2922	206	30	appeal	appeal	NOUN
inlawrev-2922	206	31	would	would	AUX
inlawrev-2922	206	32	go	go	VERB
inlawrev-2922	206	33	to	to	ADP
inlawrev-2922	206	34	the	the	DET
inlawrev-2922	206	35	indiana	indiana	PROPN
inlawrev-2922	206	36	tax	tax	PROPN
inlawrev-2922	206	37	court	court	NOUN
inlawrev-2922	206	38	,	,	PUNCT
inlawrev-2922	206	39	the	the	DET
inlawrev-2922	206	40	statutory	statutory	ADJ
inlawrev-2922	206	41	provisions	provision	NOUN
inlawrev-2922	206	42	governing	govern	VERB
inlawrev-2922	206	43	the	the	DET
inlawrev-2922	206	44	death	death	NOUN
inlawrev-2922	206	45	taxes	taxis	NOUN
inlawrev-2922	206	46	were	be	AUX
inlawrev-2922	206	47	not	not	PART
inlawrev-2922	206	48	amended	amend	VERB
inlawrev-2922	206	49	.	.	PUNCT
inlawrev-2922	207	1	for	for	ADP
inlawrev-2922	207	2	instance	instance	NOUN
inlawrev-2922	207	3	,	,	PUNCT
inlawrev-2922	207	4	indiana	indiana	PROPN
inlawrev-2922	207	5	code	code	PROPN
inlawrev-2922	207	6	section	section	PROPN
inlawrev-2922	207	7	6	6	NUM
inlawrev-2922	207	8	-	-	SYM
inlawrev-2922	207	9	4.1	4.1	NUM
inlawrev-2922	207	10	-	-	PUNCT
inlawrev-2922	207	11	10	10	NUM
inlawrev-2922	207	12	-	-	SYM
inlawrev-2922	207	13	4	4	NUM
inlawrev-2922	207	14	provided	provide	VERB
inlawrev-2922	207	15	that	that	SCONJ
inlawrev-2922	207	16	an	an	DET
inlawrev-2922	207	17	appeal	appeal	NOUN
inlawrev-2922	207	18	from	from	ADP
inlawrev-2922	207	19	the	the	DET
inlawrev-2922	207	20	department	department	NOUN
inlawrev-2922	207	21	's	's	PART
inlawrev-2922	207	22	order	order	NOUN
inlawrev-2922	207	23	on	on	ADP
inlawrev-2922	207	24	a	a	DET
inlawrev-2922	207	25	claim	claim	NOUN
inlawrev-2922	207	26	for	for	ADP
inlawrev-2922	207	27	refund	refund	NOUN
inlawrev-2922	207	28	of	of	ADP
inlawrev-2922	207	29	a	a	DET
inlawrev-2922	207	30	death	death	NOUN
inlawrev-2922	207	31	tax	tax	NOUN
inlawrev-2922	207	32	matter	matter	NOUN
inlawrev-2922	207	33	was	be	AUX
inlawrev-2922	207	34	to	to	PART
inlawrev-2922	207	35	be	be	AUX
inlawrev-2922	207	36	filed	file	VERB
inlawrev-2922	207	37	in	in	ADP
inlawrev-2922	207	38	an	an	DET
inlawrev-2922	207	39	appropriate	appropriate	ADJ
inlawrev-2922	207	40	county	county	NOUN
inlawrev-2922	207	41	probate	probate	NOUN
inlawrev-2922	207	42	court	court	NOUN
inlawrev-2922	207	43	.	.	PUNCT
inlawrev-2922	208	1	^	^	PUNCT
inlawrev-2922	208	2	'	'	PART
inlawrev-2922	208	3	such	such	ADJ
inlawrev-2922	208	4	provisions	provision	NOUN
inlawrev-2922	208	5	were	be	AUX
inlawrev-2922	208	6	in	in	ADP
inlawrev-2922	208	7	apparent	apparent	ADJ
inlawrev-2922	208	8	conflict	conflict	NOUN
inlawrev-2922	208	9	with	with	ADP
inlawrev-2922	208	10	the	the	DET
inlawrev-2922	208	11	indiana	indiana	PROPN
inlawrev-2922	208	12	tax	tax	PROPN
inlawrev-2922	208	13	court	court	NOUN
inlawrev-2922	208	14	's	's	PART
inlawrev-2922	208	15	purported	purport	VERB
inlawrev-2922	208	16	exclusive	exclusive	ADJ
inlawrev-2922	208	17	jurisdiction	jurisdiction	NOUN
inlawrev-2922	208	18	.	.	PUNCT
inlawrev-2922	209	1	a.	a.	NOUN
inlawrev-2922	210	1	the	the	DET
inlawrev-2922	210	2	initial	initial	ADJ
inlawrev-2922	210	3	solution	solution	NOUN
inlawrev-2922	210	4	the	the	DET
inlawrev-2922	210	5	indiana	indiana	PROPN
inlawrev-2922	210	6	tax	tax	PROPN
inlawrev-2922	210	7	court	court	NOUN
inlawrev-2922	210	8	confronted	confront	VERB
inlawrev-2922	210	9	this	this	DET
inlawrev-2922	210	10	issue	issue	NOUN
inlawrev-2922	210	11	several	several	ADJ
inlawrev-2922	210	12	years	year	NOUN
inlawrev-2922	210	13	ago	ago	ADV
inlawrev-2922	210	14	in	in	ADP
inlawrev-2922	210	15	blood	blood	NOUN
inlawrev-2922	210	16	v.	v.	ADP
inlawrev-2922	210	17	poindexter?^	poindexter?^	PROPN
inlawrev-2922	210	18	in	in	ADP
inlawrev-2922	210	19	blood	blood	NOUN
inlawrev-2922	210	20	,	,	PUNCT
inlawrev-2922	210	21	the	the	DET
inlawrev-2922	210	22	taxpayer	taxpayer	NOUN
inlawrev-2922	210	23	,	,	PUNCT
inlawrev-2922	210	24	well	well	ADV
inlawrev-2922	210	25	aware	aware	ADJ
inlawrev-2922	210	26	of	of	ADP
inlawrev-2922	210	27	the	the	DET
inlawrev-2922	210	28	jurisdictional	jurisdictional	ADJ
inlawrev-2922	210	29	ambiguity	ambiguity	NOUN
inlawrev-2922	210	30	,	,	PUNCT
inlawrev-2922	210	31	filed	file	VERB
inlawrev-2922	210	32	duplicative	duplicative	ADJ
inlawrev-2922	210	33	actions	action	NOUN
inlawrev-2922	210	34	concerning	concern	VERB
inlawrev-2922	210	35	indiana	indiana	PROPN
inlawrev-2922	210	36	death	death	NOUN
inlawrev-2922	210	37	taxes	taxis	NOUN
inlawrev-2922	210	38	in	in	ADP
inlawrev-2922	210	39	a	a	DET
inlawrev-2922	210	40	county	county	NOUN
inlawrev-2922	210	41	circuit	circuit	NOUN
inlawrev-2922	210	42	court	court	NOUN
inlawrev-2922	210	43	and	and	CCONJ
inlawrev-2922	210	44	the	the	DET
inlawrev-2922	210	45	indiana	indiana	PROPN
inlawrev-2922	210	46	tax	tax	PROPN
inlawrev-2922	210	47	court	court	NOUN
inlawrev-2922	210	48	.	.	PUNCT
inlawrev-2922	211	1	the	the	DET
inlawrev-2922	211	2	department	department	NOUN
inlawrev-2922	211	3	requested	request	VERB
inlawrev-2922	211	4	judge	judge	PROPN
inlawrev-2922	211	5	fisher	fisher	PROPN
inlawrev-2922	211	6	to	to	PART
inlawrev-2922	211	7	exercise	exercise	VERB
inlawrev-2922	211	8	exclusive	exclusive	ADJ
inlawrev-2922	211	9	jurisdiction	jurisdiction	NOUN
inlawrev-2922	211	10	.	.	PUNCT
inlawrev-2922	212	1	judge	judge	PROPN
inlawrev-2922	212	2	fisher	fisher	PROPN
inlawrev-2922	212	3	assumed	assume	VERB
inlawrev-2922	212	4	such	such	ADJ
inlawrev-2922	212	5	jurisdiction	jurisdiction	NOUN
inlawrev-2922	212	6	,	,	PUNCT
inlawrev-2922	212	7	reasoning	reason	VERB
inlawrev-2922	212	8	that	that	SCONJ
inlawrev-2922	212	9	the	the	DET
inlawrev-2922	212	10	jurisdictional	jurisdictional	ADJ
inlawrev-2922	212	11	statutes	statute	NOUN
inlawrev-2922	212	12	that	that	PRON
inlawrev-2922	212	13	had	have	AUX
inlawrev-2922	212	14	not	not	PART
inlawrev-2922	212	15	been	be	AUX
inlawrev-2922	212	16	amended	amend	VERB
inlawrev-2922	212	17	upon	upon	SCONJ
inlawrev-2922	212	18	the	the	DET
inlawrev-2922	212	19	creation	creation	NOUN
inlawrev-2922	212	20	of	of	ADP
inlawrev-2922	212	21	the	the	DET
inlawrev-2922	212	22	indiana	indiana	PROPN
inlawrev-2922	212	23	tax	tax	PROPN
inlawrev-2922	212	24	court	court	NOUN
inlawrev-2922	212	25	were	be	AUX
inlawrev-2922	212	26	effectively	effectively	ADV
inlawrev-2922	212	27	repealed	repeal	VERB
inlawrev-2922	212	28	.	.	PUNCT
inlawrev-2922	213	1	judge	judge	PROPN
inlawrev-2922	213	2	fisher	fisher	PROPN
inlawrev-2922	213	3	noted	note	VERB
inlawrev-2922	213	4	that	that	SCONJ
inlawrev-2922	213	5	to	to	PART
inlawrev-2922	213	6	hold	hold	VERB
inlawrev-2922	213	7	otherwise	otherwise	ADV
inlawrev-2922	213	8	would	would	AUX
inlawrev-2922	213	9	thwart	thwart	VERB
inlawrev-2922	213	10	the	the	DET
inlawrev-2922	213	11	goal	goal	NOUN
inlawrev-2922	213	12	of	of	ADP
inlawrev-2922	213	13	state	state	NOUN
inlawrev-2922	213	14	-	-	PUNCT
inlawrev-2922	213	15	wide	wide	ADJ
inlawrev-2922	213	16	uniformity	uniformity	NOUN
inlawrev-2922	213	17	in	in	ADP
inlawrev-2922	213	18	taxation	taxation	NOUN
inlawrev-2922	213	19	that	that	PRON
inlawrev-2922	213	20	was	be	AUX
inlawrev-2922	213	21	behind	behind	ADP
inlawrev-2922	213	22	the	the	DET
inlawrev-2922	213	23	creation	creation	NOUN
inlawrev-2922	213	24	of	of	ADP
inlawrev-2922	213	25	the	the	DET
inlawrev-2922	213	26	indiana	indiana	PROPN
inlawrev-2922	213	27	tax	tax	PROPN
inlawrev-2922	213	28	court	court	NOUN
inlawrev-2922	213	29	.	.	PUNCT
inlawrev-2922	213	30	^^	^^	PUNCT
inlawrev-2922	214	1	the	the	DET
inlawrev-2922	214	2	blood	blood	NOUN
inlawrev-2922	214	3	decision	decision	NOUN
inlawrev-2922	214	4	remained	remain	VERB
inlawrev-2922	214	5	the	the	DET
inlawrev-2922	214	6	law	law	NOUN
inlawrev-2922	214	7	of	of	ADP
inlawrev-2922	214	8	indiana	indiana	PROPN
inlawrev-2922	214	9	on	on	ADP
inlawrev-2922	214	10	this	this	DET
inlawrev-2922	214	11	issue	issue	NOUN
inlawrev-2922	214	12	because	because	SCONJ
inlawrev-2922	214	13	the	the	DET
inlawrev-2922	214	14	matter	matter	NOUN
inlawrev-2922	214	15	was	be	AUX
inlawrev-2922	214	16	not	not	PART
inlawrev-2922	214	17	appealed	appeal	VERB
inlawrev-2922	214	18	to	to	ADP
inlawrev-2922	214	19	the	the	DET
inlawrev-2922	214	20	indiana	indiana	PROPN
inlawrev-2922	214	21	supreme	supreme	PROPN
inlawrev-2922	214	22	court	court	PROPN
inlawrev-2922	214	23	.	.	PUNCT
inlawrev-2922	215	1	b.	b.	PROPN
inlawrev-2922	216	1	the	the	DET
inlawrev-2922	216	2	legislature	legislature	NOUN
inlawrev-2922	216	3	's	's	PART
inlawrev-2922	216	4	solution	solution	NOUN
inlawrev-2922	216	5	in	in	ADP
inlawrev-2922	216	6	1990	1990	NUM
inlawrev-2922	216	7	,	,	PUNCT
inlawrev-2922	216	8	however	however	ADV
inlawrev-2922	216	9	,	,	PUNCT
inlawrev-2922	216	10	the	the	DET
inlawrev-2922	216	11	indiana	indiana	PROPN
inlawrev-2922	216	12	general	general	PROPN
inlawrev-2922	216	13	assembly	assembly	PROPN
inlawrev-2922	216	14	entered	enter	VERB
inlawrev-2922	216	15	the	the	DET
inlawrev-2922	216	16	foray	foray	NOUN
inlawrev-2922	216	17	.	.	PUNCT
inlawrev-2922	217	1	responding	respond	VERB
inlawrev-2922	217	2	to	to	ADP
inlawrev-2922	217	3	concerns	concern	NOUN
inlawrev-2922	217	4	that	that	SCONJ
inlawrev-2922	217	5	the	the	DET
inlawrev-2922	217	6	administration	administration	NOUN
inlawrev-2922	217	7	of	of	ADP
inlawrev-2922	217	8	an	an	DET
inlawrev-2922	217	9	estate	estate	NOUN
inlawrev-2922	217	10	in	in	ADP
inlawrev-2922	217	11	the	the	DET
inlawrev-2922	217	12	county	county	NOUN
inlawrev-2922	217	13	probate	probate	NOUN
inlawrev-2922	217	14	court	court	NOUN
inlawrev-2922	217	15	could	could	AUX
inlawrev-2922	217	16	be	be	AUX
inlawrev-2922	217	17	impeded	impede	VERB
inlawrev-2922	217	18	by	by	ADP
inlawrev-2922	217	19	a	a	DET
inlawrev-2922	217	20	separate	separate	ADJ
inlawrev-2922	217	21	appeal	appeal	NOUN
inlawrev-2922	217	22	of	of	ADP
inlawrev-2922	217	23	tax	tax	NOUN
inlawrev-2922	217	24	issues	issue	NOUN
inlawrev-2922	217	25	to	to	ADP
inlawrev-2922	217	26	the	the	DET
inlawrev-2922	217	27	indiana	indiana	PROPN
inlawrev-2922	217	28	tax	tax	PROPN
inlawrev-2922	217	29	court	court	NOUN
inlawrev-2922	217	30	,	,	PUNCT
inlawrev-2922	217	31	the	the	DET
inlawrev-2922	217	32	legislature	legislature	NOUN
inlawrev-2922	217	33	effectively	effectively	ADV
inlawrev-2922	217	34	repealed	repeal	VERB
inlawrev-2922	217	35	the	the	DET
inlawrev-2922	217	36	blood	blood	NOUN
inlawrev-2922	217	37	v.	v.	ADP
inlawrev-2922	217	38	poindexter	poindexter	NOUN
inlawrev-2922	217	39	decision	decision	NOUN
inlawrev-2922	217	40	.	.	PUNCT
inlawrev-2922	218	1	the	the	DET
inlawrev-2922	218	2	legislature	legislature	NOUN
inlawrev-2922	218	3	effected	effect	VERB
inlawrev-2922	218	4	this	this	DET
inlawrev-2922	218	5	change	change	NOUN
inlawrev-2922	218	6	by	by	ADP
inlawrev-2922	218	7	amending	amend	VERB
inlawrev-2922	218	8	one	one	NUM
inlawrev-2922	218	9	statute	statute	NOUN
inlawrev-2922	218	10	and	and	CCONJ
inlawrev-2922	218	11	adding	add	VERB
inlawrev-2922	218	12	two	two	NUM
inlawrev-2922	218	13	others	other	NOUN
inlawrev-2922	218	14	.	.	PUNCT
inlawrev-2922	219	1	as	as	SCONJ
inlawrev-2922	219	2	to	to	PART
inlawrev-2922	219	3	probate	probate	VERB
inlawrev-2922	219	4	court	court	NOUN
inlawrev-2922	219	5	redeterminations	redetermination	NOUN
inlawrev-2922	219	6	of	of	ADP
inlawrev-2922	219	7	inheritance	inheritance	NOUN
inlawrev-2922	219	8	tax	tax	NOUN
inlawrev-2922	219	9	,	,	PUNCT
inlawrev-2922	219	10	the	the	DET
inlawrev-2922	219	11	new	new	ADJ
inlawrev-2922	219	12	statute	statute	NOUN
inlawrev-2922	219	13	provides	provide	VERB
inlawrev-2922	219	14	:	:	PUNCT
inlawrev-2922	219	15	ind	ind	NOUN
inlawrev-2922	219	16	.	.	PUNCT
inlawrev-2922	220	1	code	code	PROPN
inlawrev-2922	220	2	§	§	PROPN
inlawrev-2922	220	3	6	6	NUM
inlawrev-2922	220	4	-	-	SYM
inlawrev-2922	220	5	4.1	4.1	NUM
inlawrev-2922	220	6	-	-	PUNCT
inlawrev-2922	220	7	7	7	NUM
inlawrev-2922	220	8	-	-	SYM
inlawrev-2922	220	9	7	7	NUM
inlawrev-2922	220	10	.	.	PUNCT
inlawrev-2922	221	1	appeal	appeal	VERB
inlawrev-2922	221	2	to	to	ADP
inlawrev-2922	221	3	tax	tax	NOUN
inlawrev-2922	221	4	court	court	NOUN
inlawrev-2922	221	5	.	.	PUNCT
inlawrev-2922	222	1	a	a	DET
inlawrev-2922	222	2	probate	probate	NOUN
inlawrev-2922	222	3	court	court	NOUN
inlawrev-2922	222	4	's	's	PART
inlawrev-2922	222	5	redetermination	redetermination	NOUN
inlawrev-2922	222	6	of	of	ADP
inlawrev-2922	222	7	inheritance	inheritance	NOUN
inlawrev-2922	222	8	tax	tax	NOUN
inlawrev-2922	222	9	under	under	ADP
inlawrev-2922	222	10	this	this	DET
inlawrev-2922	222	11	chapter	chapter	NOUN
inlawrev-2922	222	12	may	may	AUX
inlawrev-2922	222	13	be	be	AUX
inlawrev-2922	222	14	appealed	appeal	VERB
inlawrev-2922	222	15	to	to	ADP
inlawrev-2922	222	16	the	the	DET
inlawrev-2922	222	17	tax	tax	NOUN
inlawrev-2922	222	18	court	court	NOUN
inlawrev-2922	222	19	in	in	ADP
inlawrev-2922	222	20	accordance	accordance	NOUN
inlawrev-2922	222	21	with	with	ADP
inlawrev-2922	222	22	the	the	DET
inlawrev-2922	222	23	rules	rule	NOUN
inlawrev-2922	222	24	of	of	ADP
inlawrev-2922	222	25	appellate	appellate	ADJ
inlawrev-2922	222	26	procedure.^	procedure.^	NOUN
inlawrev-2922	222	27	'	'	PROPN
inlawrev-2922	222	28	*	*	PROPN
inlawrev-2922	222	29	31	31	NUM
inlawrev-2922	222	30	.	.	PUNCT
inlawrev-2922	223	1	ind	ind	PROPN
inlawrev-2922	223	2	.	.	PUNCT
inlawrev-2922	224	1	code	code	PROPN
inlawrev-2922	224	2	§	§	PROPN
inlawrev-2922	224	3	6	6	NUM
inlawrev-2922	224	4	-	-	SYM
inlawrev-2922	224	5	4.1	4.1	NUM
inlawrev-2922	224	6	-	-	PUNCT
inlawrev-2922	224	7	10	10	NUM
inlawrev-2922	224	8	-	-	SYM
inlawrev-2922	224	9	4	4	NUM
inlawrev-2922	224	10	(	(	PUNCT
inlawrev-2922	224	11	1984	1984	NUM
inlawrev-2922	224	12	)	)	PUNCT
inlawrev-2922	224	13	.	.	PUNCT
inlawrev-2922	225	1	see	see	VERB
inlawrev-2922	225	2	also	also	ADV
inlawrev-2922	225	3	i	i	PROPN
inlawrev-2922	225	4	d.	d.	PROPN
inlawrev-2922	225	5	§	§	PROPN
inlawrev-2922	225	6	6	6	NUM
inlawrev-2922	225	7	-	-	SYM
inlawrev-2922	225	8	4.1	4.1	NUM
inlawrev-2922	225	9	-	-	PUNCT
inlawrev-2922	225	10	7	7	NUM
inlawrev-2922	225	11	-	-	SYM
inlawrev-2922	225	12	5	5	NUM
inlawrev-2922	225	13	(	(	PUNCT
inlawrev-2922	225	14	appeals	appeal	NOUN
inlawrev-2922	225	15	of	of	ADP
inlawrev-2922	225	16	inheritance	inheritance	NOUN
inlawrev-2922	225	17	tax	tax	NOUN
inlawrev-2922	225	18	determination	determination	NOUN
inlawrev-2922	225	19	of	of	ADP
inlawrev-2922	225	20	appraisals	appraisal	NOUN
inlawrev-2922	225	21	concerning	concern	VERB
inlawrev-2922	225	22	nonresident	nonresident	NOUN
inlawrev-2922	225	23	's	's	PART
inlawrev-2922	225	24	property	property	NOUN
inlawrev-2922	225	25	go	go	VERB
inlawrev-2922	225	26	to	to	ADP
inlawrev-2922	225	27	probate	probate	NOUN
inlawrev-2922	225	28	courts	court	NOUN
inlawrev-2922	225	29	)	)	PUNCT
inlawrev-2922	225	30	;	;	PUNCT
inlawrev-2922	225	31	i	i	PROPN
inlawrev-2922	225	32	d.	d.	PROPN
inlawrev-2922	225	33	§	§	PROPN
inlawrev-2922	225	34	6	6	NUM
inlawrev-2922	225	35	-	-	SYM
inlawrev-2922	225	36	4.1	4.1	NUM
inlawrev-2922	225	37	-	-	PUNCT
inlawrev-2922	225	38	10	10	NUM
inlawrev-2922	225	39	-	-	SYM
inlawrev-2922	225	40	5	5	NUM
inlawrev-2922	225	41	(	(	PUNCT
inlawrev-2922	225	42	"	"	PUNCT
inlawrev-2922	225	43	the	the	DET
inlawrev-2922	225	44	probate	probate	NOUN
inlawrev-2922	225	45	court	court	NOUN
inlawrev-2922	225	46	may	may	AUX
inlawrev-2922	225	47	determine	determine	VERB
inlawrev-2922	225	48	the	the	DET
inlawrev-2922	225	49	amount	amount	NOUN
inlawrev-2922	225	50	of	of	ADP
inlawrev-2922	225	51	any	any	DET
inlawrev-2922	225	52	tax	tax	NOUN
inlawrev-2922	225	53	refund	refund	NOUN
inlawrev-2922	225	54	due	due	ADJ
inlawrev-2922	225	55	"	"	PUNCT
inlawrev-2922	225	56	)	)	PUNCT
inlawrev-2922	225	57	.	.	PUNCT
inlawrev-2922	226	1	32	32	NUM
inlawrev-2922	226	2	.	.	X
inlawrev-2922	227	1	524	524	NUM
inlawrev-2922	227	2	n.e.2d	n.e.2d	NOUN
inlawrev-2922	227	3	824	824	NUM
inlawrev-2922	227	4	(	(	PUNCT
inlawrev-2922	227	5	ind	ind	NOUN
inlawrev-2922	227	6	.	.	PUNCT
inlawrev-2922	228	1	t.c	t.c	PROPN
inlawrev-2922	228	2	.	.	PROPN
inlawrev-2922	228	3	1988	1988	NUM
inlawrev-2922	228	4	)	)	PUNCT
inlawrev-2922	228	5	.	.	PUNCT
inlawrev-2922	229	1	33	33	NUM
inlawrev-2922	229	2	.	.	PUNCT
inlawrev-2922	230	1	i	i	PRON
inlawrev-2922	230	2	d.	d.	PROPN
inlawrev-2922	230	3	34	34	NUM
inlawrev-2922	230	4	.	.	PUNCT
inlawrev-2922	231	1	ind	ind	PROPN
inlawrev-2922	231	2	.	.	PUNCT
inlawrev-2922	231	3	code	code	PROPN
inlawrev-2922	231	4	ann	ann	PROPN
inlawrev-2922	231	5	.	.	PUNCT
inlawrev-2922	232	1	§	§	PROPN
inlawrev-2922	232	2	6	6	NUM
inlawrev-2922	232	3	-	-	SYM
inlawrev-2922	232	4	4.1	4.1	NUM
inlawrev-2922	232	5	-	-	PUNCT
inlawrev-2922	232	6	7	7	NUM
inlawrev-2922	232	7	-	-	SYM
inlawrev-2922	232	8	7	7	NUM
inlawrev-2922	232	9	(	(	PUNCT
inlawrev-2922	232	10	burns	burn	NOUN
inlawrev-2922	232	11	supp	supp	NOUN
inlawrev-2922	232	12	.	.	PUNCT
inlawrev-2922	233	1	1990	1990	NUM
inlawrev-2922	233	2	)	)	PUNCT
inlawrev-2922	233	3	.	.	PUNCT
inlawrev-2922	234	1	1134	1134	NUM
inlawrev-2922	234	2	indiana	indiana	PROPN
inlawrev-2922	234	3	law	law	PROPN
inlawrev-2922	234	4	review	review	NOUN
inlawrev-2922	234	5	[	[	X
inlawrev-2922	234	6	vol	vol	NOUN
inlawrev-2922	234	7	.	.	PUNCT
inlawrev-2922	234	8	24:1125	24:1125	NUM
inlawrev-2922	235	1	the	the	DET
inlawrev-2922	235	2	amended	amend	VERB
inlawrev-2922	235	3	provision	provision	NOUN
inlawrev-2922	235	4	for	for	ADP
inlawrev-2922	235	5	probate	probate	NOUN
inlawrev-2922	235	6	court	court	NOUN
inlawrev-2922	235	7	rulings	ruling	NOUN
inlawrev-2922	235	8	on	on	ADP
inlawrev-2922	235	9	inheritance	inheritance	NOUN
inlawrev-2922	235	10	tax	tax	NOUN
inlawrev-2922	235	11	and	and	CCONJ
inlawrev-2922	235	12	estate	estate	NOUN
inlawrev-2922	235	13	tax	tax	NOUN
inlawrev-2922	235	14	refund	refund	NOUN
inlawrev-2922	235	15	claims	claim	NOUN
inlawrev-2922	235	16	reads	read	VERB
inlawrev-2922	235	17	:	:	PUNCT
inlawrev-2922	235	18	ind	ind	PROPN
inlawrev-2922	235	19	.	.	PUNCT
inlawrev-2922	236	1	code	code	PROPN
inlawrev-2922	236	2	§	§	PROPN
inlawrev-2922	236	3	6	6	NUM
inlawrev-2922	236	4	-	-	SYM
inlawrev-2922	236	5	4.1	4.1	NUM
inlawrev-2922	236	6	-	-	PUNCT
inlawrev-2922	236	7	10	10	NUM
inlawrev-2922	236	8	-	-	SYM
inlawrev-2922	236	9	5	5	NUM
inlawrev-2922	236	10	.	.	PUNCT
inlawrev-2922	237	1	determination	determination	NOUN
inlawrev-2922	237	2	of	of	ADP
inlawrev-2922	237	3	amount	amount	NOUN
inlawrev-2922	237	4	of	of	ADP
inlawrev-2922	237	5	tax	tax	NOUN
inlawrev-2922	237	6	refund	refund	NOUN
inlawrev-2922	237	7	appeal	appeal	NOUN
inlawrev-2922	237	8	.	.	PUNCT
inlawrev-2922	238	1	when	when	SCONJ
inlawrev-2922	238	2	an	an	DET
inlawrev-2922	238	3	appeal	appeal	NOUN
inlawrev-2922	238	4	is	be	AUX
inlawrev-2922	238	5	initiated	initiate	VERB
inlawrev-2922	238	6	under	under	ADP
inlawrev-2922	238	7	section	section	NOUN
inlawrev-2922	238	8	4	4	NUM
inlawrev-2922	238	9	of	of	ADP
inlawrev-2922	238	10	this	this	DET
inlawrev-2922	238	11	chapter	chapter	NOUN
inlawrev-2922	238	12	,	,	PUNCT
inlawrev-2922	238	13	the	the	DET
inlawrev-2922	238	14	probate	probate	NOUN
inlawrev-2922	238	15	court	court	NOUN
inlawrev-2922	238	16	shall	shall	AUX
inlawrev-2922	238	17	determine	determine	VERB
inlawrev-2922	238	18	the	the	DET
inlawrev-2922	238	19	amount	amount	NOUN
inlawrev-2922	238	20	of	of	ADP
inlawrev-2922	238	21	any	any	DET
inlawrev-2922	238	22	[	[	NOUN
inlawrev-2922	238	23	inheritance	inheritance	NOUN
inlawrev-2922	238	24	or	or	CCONJ
inlawrev-2922	238	25	indiana	indiana	PROPN
inlawrev-2922	238	26	estate	estate	PROPN
inlawrev-2922	238	27	]	]	PUNCT
inlawrev-2922	238	28	tax	tax	NOUN
inlawrev-2922	238	29	refund	refund	NOUN
inlawrev-2922	238	30	due	due	ADJ
inlawrev-2922	238	31	.	.	PUNCT
inlawrev-2922	239	1	either	either	DET
inlawrev-2922	239	2	party	party	NOUN
inlawrev-2922	239	3	may	may	AUX
inlawrev-2922	239	4	appeal	appeal	VERB
inlawrev-2922	239	5	the	the	DET
inlawrev-2922	239	6	probate	probate	NOUN
inlawrev-2922	239	7	court	court	NOUN
inlawrev-2922	239	8	's	's	PART
inlawrev-2922	239	9	decision	decision	NOUN
inlawrev-2922	239	10	to	to	ADP
inlawrev-2922	239	11	the	the	DET
inlawrev-2922	239	12	tax	tax	NOUN
inlawrev-2922	239	13	court	court	NOUN
inlawrev-2922	239	14	in	in	ADP
inlawrev-2922	239	15	accordance	accordance	NOUN
inlawrev-2922	239	16	with	with	ADP
inlawrev-2922	239	17	the	the	DET
inlawrev-2922	239	18	rules	rule	NOUN
inlawrev-2922	239	19	of	of	ADP
inlawrev-2922	239	20	appellate	appellate	ADJ
inlawrev-2922	239	21	procedure	procedure	NOUN
inlawrev-2922	239	22	.	.	PUNCT
inlawrev-2922	240	1	^^	^^	PUNCT
inlawrev-2922	240	2	finally	finally	ADV
inlawrev-2922	240	3	,	,	PUNCT
inlawrev-2922	240	4	the	the	DET
inlawrev-2922	240	5	new	new	ADJ
inlawrev-2922	240	6	statutory	statutory	ADJ
inlawrev-2922	240	7	provision	provision	NOUN
inlawrev-2922	240	8	concerning	concern	VERB
inlawrev-2922	240	9	appeals	appeal	NOUN
inlawrev-2922	240	10	involving	involve	VERB
inlawrev-2922	240	11	estate	estate	NOUN
inlawrev-2922	240	12	tax	tax	NOUN
inlawrev-2922	240	13	determinations	determination	NOUN
inlawrev-2922	240	14	reads	read	VERB
inlawrev-2922	240	15	:	:	PUNCT
inlawrev-2922	240	16	ind	ind	NOUN
inlawrev-2922	240	17	.	.	PUNCT
inlawrev-2922	241	1	code	code	PROPN
inlawrev-2922	241	2	§	§	PROPN
inlawrev-2922	241	3	6	6	NUM
inlawrev-2922	241	4	-	-	SYM
inlawrev-2922	241	5	4.1	4.1	NUM
inlawrev-2922	241	6	-	-	PUNCT
inlawrev-2922	241	7	11	11	NUM
inlawrev-2922	241	8	-	-	SYM
inlawrev-2922	241	9	7	7	NUM
inlawrev-2922	241	10	.	.	PUNCT
inlawrev-2922	241	11	appeal	appeal	VERB
inlawrev-2922	241	12	to	to	ADP
inlawrev-2922	241	13	tax	tax	NOUN
inlawrev-2922	241	14	court	court	NOUN
inlawrev-2922	241	15	.	.	PUNCT
inlawrev-2922	242	1	a	a	DET
inlawrev-2922	242	2	probate	probate	NOUN
inlawrev-2922	242	3	court	court	NOUN
inlawrev-2922	242	4	's	's	PART
inlawrev-2922	242	5	final	final	ADJ
inlawrev-2922	242	6	determination	determination	NOUN
inlawrev-2922	242	7	concerning	concern	VERB
inlawrev-2922	242	8	the	the	DET
inlawrev-2922	242	9	amount	amount	NOUN
inlawrev-2922	242	10	of	of	ADP
inlawrev-2922	242	11	indiana	indiana	PROPN
inlawrev-2922	242	12	estate	estate	PROPN
inlawrev-2922	242	13	tax	tax	NOUN
inlawrev-2922	242	14	owing	owe	VERB
inlawrev-2922	242	15	under	under	ADP
inlawrev-2922	242	16	this	this	DET
inlawrev-2922	242	17	chapter	chapter	NOUN
inlawrev-2922	242	18	may	may	AUX
inlawrev-2922	242	19	be	be	AUX
inlawrev-2922	242	20	appealed	appeal	VERB
inlawrev-2922	242	21	to	to	ADP
inlawrev-2922	242	22	the	the	DET
inlawrev-2922	242	23	tax	tax	NOUN
inlawrev-2922	242	24	court	court	NOUN
inlawrev-2922	242	25	in	in	ADP
inlawrev-2922	242	26	accordance	accordance	NOUN
inlawrev-2922	242	27	with	with	ADP
inlawrev-2922	242	28	the	the	DET
inlawrev-2922	242	29	rules	rule	NOUN
inlawrev-2922	242	30	of	of	ADP
inlawrev-2922	242	31	appellate	appellate	ADJ
inlawrev-2922	242	32	procedure.^^	procedure.^^	NOUN
inlawrev-2922	242	33	with	with	ADP
inlawrev-2922	242	34	these	these	DET
inlawrev-2922	242	35	changes	change	NOUN
inlawrev-2922	242	36	,	,	PUNCT
inlawrev-2922	242	37	the	the	DET
inlawrev-2922	242	38	legislature	legislature	NOUN
inlawrev-2922	242	39	made	make	VERB
inlawrev-2922	242	40	clear	clear	ADJ
inlawrev-2922	242	41	that	that	SCONJ
inlawrev-2922	242	42	the	the	DET
inlawrev-2922	242	43	probate	probate	NOUN
inlawrev-2922	242	44	courts	court	NOUN
inlawrev-2922	242	45	,	,	PUNCT
inlawrev-2922	242	46	rather	rather	ADV
inlawrev-2922	242	47	than	than	ADP
inlawrev-2922	242	48	the	the	DET
inlawrev-2922	242	49	tax	tax	NOUN
inlawrev-2922	242	50	court	court	NOUN
inlawrev-2922	242	51	,	,	PUNCT
inlawrev-2922	242	52	are	be	AUX
inlawrev-2922	242	53	to	to	PART
inlawrev-2922	242	54	initially	initially	ADV
inlawrev-2922	242	55	review	review	VERB
inlawrev-2922	242	56	the	the	DET
inlawrev-2922	242	57	department	department	NOUN
inlawrev-2922	242	58	's	's	PART
inlawrev-2922	242	59	decisions	decision	NOUN
inlawrev-2922	242	60	on	on	ADP
inlawrev-2922	242	61	claims	claim	NOUN
inlawrev-2922	242	62	for	for	ADP
inlawrev-2922	242	63	refunds	refund	NOUN
inlawrev-2922	242	64	of	of	ADP
inlawrev-2922	242	65	death	death	NOUN
inlawrev-2922	242	66	taxes	taxis	NOUN
inlawrev-2922	242	67	,	,	PUNCT
inlawrev-2922	242	68	and	and	CCONJ
inlawrev-2922	242	69	that	that	SCONJ
inlawrev-2922	242	70	the	the	DET
inlawrev-2922	242	71	probate	probate	NOUN
inlawrev-2922	242	72	courts	court	NOUN
inlawrev-2922	242	73	are	be	AUX
inlawrev-2922	242	74	to	to	PART
inlawrev-2922	242	75	make	make	VERB
inlawrev-2922	242	76	all	all	DET
inlawrev-2922	242	77	redetefminations	redetefmination	NOUN
inlawrev-2922	242	78	of	of	ADP
inlawrev-2922	242	79	inheritance	inheritance	NOUN
inlawrev-2922	242	80	tax	tax	NOUN
inlawrev-2922	242	81	and	and	CCONJ
inlawrev-2922	242	82	final	final	ADJ
inlawrev-2922	242	83	determinations	determination	NOUN
inlawrev-2922	242	84	of	of	ADP
inlawrev-2922	242	85	estate	estate	NOUN
inlawrev-2922	242	86	tax.^^	tax.^^	NUM
inlawrev-2922	242	87	appeals	appeal	NOUN
inlawrev-2922	242	88	from	from	ADP
inlawrev-2922	242	89	such	such	ADJ
inlawrev-2922	242	90	decisions	decision	NOUN
inlawrev-2922	242	91	then	then	ADV
inlawrev-2922	242	92	go	go	VERB
inlawrev-2922	242	93	to	to	ADP
inlawrev-2922	242	94	the	the	DET
inlawrev-2922	242	95	indiana	indiana	PROPN
inlawrev-2922	242	96	tax	tax	PROPN
inlawrev-2922	242	97	court	court	NOUN
inlawrev-2922	242	98	,	,	PUNCT
inlawrev-2922	242	99	which	which	PRON
inlawrev-2922	242	100	will	will	AUX
inlawrev-2922	242	101	thus	thus	ADV
inlawrev-2922	242	102	act	act	VERB
inlawrev-2922	242	103	like	like	ADP
inlawrev-2922	242	104	a	a	DET
inlawrev-2922	242	105	true	true	ADJ
inlawrev-2922	242	106	appellate	appellate	ADJ
inlawrev-2922	242	107	court	court	NOUN
inlawrev-2922	242	108	in	in	ADP
inlawrev-2922	242	109	its	its	PRON
inlawrev-2922	242	110	review	review	NOUN
inlawrev-2922	242	111	of	of	ADP
inlawrev-2922	242	112	death	death	NOUN
inlawrev-2922	242	113	tax	tax	NOUN
inlawrev-2922	242	114	matters	matter	NOUN
inlawrev-2922	242	115	.	.	PUNCT
inlawrev-2922	242	116	^^	^^	PUNCT
inlawrev-2922	243	1	c.	c.	NOUN
inlawrev-2922	243	2	lingering	linger	VERB
inlawrev-2922	243	3	questions	question	NOUN
inlawrev-2922	243	4	the	the	DET
inlawrev-2922	243	5	statutory	statutory	ADJ
inlawrev-2922	243	6	changes	change	NOUN
inlawrev-2922	243	7	,	,	PUNCT
inlawrev-2922	243	8	however	however	ADV
inlawrev-2922	243	9	,	,	PUNCT
inlawrev-2922	243	10	raise	raise	VERB
inlawrev-2922	243	11	several	several	ADJ
inlawrev-2922	243	12	quejstions	quejstion	NOUN
inlawrev-2922	243	13	of	of	ADP
inlawrev-2922	243	14	their	their	PRON
inlawrev-2922	243	15	own	own	ADJ
inlawrev-2922	243	16	.	.	PUNCT
inlawrev-2922	244	1	each	each	DET
inlawrev-2922	244	2	provision	provision	NOUN
inlawrev-2922	244	3	states	state	VERB
inlawrev-2922	244	4	that	that	SCONJ
inlawrev-2922	244	5	an	an	DET
inlawrev-2922	244	6	appeal	appeal	NOUN
inlawrev-2922	244	7	may	may	AUX
inlawrev-2922	244	8	be	be	AUX
inlawrev-2922	244	9	taken	take	VERB
inlawrev-2922	244	10	to	to	ADP
inlawrev-2922	244	11	the	the	DET
inlawrev-2922	244	12	indiana	indiana	PROPN
inlawrev-2922	244	13	tax	tax	PROPN
inlawrev-2922	244	14	court	court	NOUN
inlawrev-2922	244	15	"	"	PUNCT
inlawrev-2922	244	16	in	in	ADP
inlawrev-2922	244	17	accordance	accordance	NOUN
inlawrev-2922	244	18	with	with	ADP
inlawrev-2922	244	19	the	the	DET
inlawrev-2922	244	20	rules	rule	NOUN
inlawrev-2922	244	21	of	of	ADP
inlawrev-2922	244	22	appellate	appellate	ADJ
inlawrev-2922	244	23	procedure	procedure	NOUN
inlawrev-2922	244	24	.	.	PUNCT
inlawrev-2922	245	1	"	"	PUNCT
inlawrev-2922	245	2	^^	^^	PUNCT
inlawrev-2922	245	3	if	if	SCONJ
inlawrev-2922	245	4	,	,	PUNCT
inlawrev-2922	245	5	as	as	SCONJ
inlawrev-2922	245	6	it	it	PRON
inlawrev-2922	245	7	appears	appear	VERB
inlawrev-2922	245	8	,	,	PUNCT
inlawrev-2922	245	9	this	this	DET
inlawrev-2922	245	10	reference	reference	NOUN
inlawrev-2922	245	11	is	be	AUX
inlawrev-2922	245	12	meant	mean	VERB
inlawrev-2922	245	13	to	to	PART
inlawrev-2922	245	14	incorporate	incorporate	VERB
inlawrev-2922	245	15	the	the	DET
inlawrev-2922	245	16	indiana	indiana	PROPN
inlawrev-2922	245	17	rules	rule	NOUN
inlawrev-2922	245	18	of	of	ADP
inlawrev-2922	245	19	appellate	appellate	ADJ
inlawrev-2922	245	20	procedure	procedure	NOUN
inlawrev-2922	245	21	,	,	PUNCT
inlawrev-2922	245	22	the	the	DET
inlawrev-2922	245	23	ramifications	ramification	NOUN
inlawrev-2922	245	24	are	be	AUX
inlawrev-2922	245	25	significant	significant	ADJ
inlawrev-2922	245	26	,	,	PUNCT
inlawrev-2922	245	27	for	for	SCONJ
inlawrev-2922	245	28	some	some	PRON
inlawrev-2922	245	29	of	of	ADP
inlawrev-2922	245	30	the	the	DET
inlawrev-2922	245	31	general	general	ADJ
inlawrev-2922	245	32	appellate	appellate	ADJ
inlawrev-2922	245	33	rules	rule	NOUN
inlawrev-2922	245	34	conflict	conflict	NOUN
inlawrev-2922	245	35	with	with	ADP
inlawrev-2922	245	36	the	the	DET
inlawrev-2922	245	37	appellate	appellate	ADJ
inlawrev-2922	245	38	procedures	procedure	NOUN
inlawrev-2922	245	39	specifically	specifically	ADV
inlawrev-2922	245	40	set	set	VERB
inlawrev-2922	245	41	forth	forth	ADP
inlawrev-2922	245	42	for	for	ADP
inlawrev-2922	245	43	the	the	DET
inlawrev-2922	245	44	indiana	indiana	PROPN
inlawrev-2922	245	45	tax	tax	PROPN
inlawrev-2922	245	46	court	court	NOUN
inlawrev-2922	245	47	.	.	PUNCT
inlawrev-2922	246	1	for	for	ADP
inlawrev-2922	246	2	instance	instance	NOUN
inlawrev-2922	246	3	,	,	PUNCT
inlawrev-2922	246	4	the	the	DET
inlawrev-2922	246	5	indiana	indiana	PROPN
inlawrev-2922	246	6	tax	tax	PROPN
inlawrev-2922	246	7	court	court	NOUN
inlawrev-2922	246	8	's	's	PART
inlawrev-2922	246	9	enabling	enable	VERB
inlawrev-2922	246	10	statute	statute	NOUN
inlawrev-2922	246	11	and	and	CCONJ
inlawrev-2922	246	12	its	its	PRON
inlawrev-2922	246	13	rules	rule	NOUN
inlawrev-2922	246	14	state	state	VERB
inlawrev-2922	246	15	that	that	SCONJ
inlawrev-2922	246	16	original	original	ADJ
inlawrev-2922	246	17	tax	tax	NOUN
inlawrev-2922	246	18	appeals	appeal	NOUN
inlawrev-2922	246	19	are	be	AUX
inlawrev-2922	246	20	initiated	initiate	VERB
inlawrev-2922	246	21	by	by	ADP
inlawrev-2922	246	22	filing	file	VERB
inlawrev-2922	246	23	*	*	PUNCT
inlawrev-2922	246	24	*	*	PUNCT
inlawrev-2922	246	25	a	a	DET
inlawrev-2922	246	26	petition	petition	NOUN
inlawrev-2922	246	27	in	in	ADP
inlawrev-2922	246	28	the	the	DET
inlawrev-2922	246	29	35	35	NUM
inlawrev-2922	246	30	.	.	PUNCT
inlawrev-2922	247	1	i	i	PRON
inlawrev-2922	247	2	d.	d.	PROPN
inlawrev-2922	247	3	§	§	PROPN
inlawrev-2922	247	4	6	6	NUM
inlawrev-2922	247	5	-	-	SYM
inlawrev-2922	247	6	4.1	4.1	NUM
inlawrev-2922	247	7	-	-	PUNCT
inlawrev-2922	247	8	10	10	NUM
inlawrev-2922	247	9	-	-	SYM
inlawrev-2922	247	10	5	5	NUM
inlawrev-2922	247	11	.	.	NUM
inlawrev-2922	247	12	36	36	NUM
inlawrev-2922	247	13	.	.	PUNCT
inlawrev-2922	248	1	i	i	PRON
inlawrev-2922	248	2	d.	d.	PROPN
inlawrev-2922	248	3	§	§	PROPN
inlawrev-2922	248	4	6	6	NUM
inlawrev-2922	248	5	-	-	SYM
inlawrev-2922	248	6	4.1	4.1	NUM
inlawrev-2922	248	7	-	-	PUNCT
inlawrev-2922	248	8	11	11	NUM
inlawrev-2922	248	9	-	-	SYM
inlawrev-2922	248	10	7	7	NUM
inlawrev-2922	248	11	.	.	NOUN
inlawrev-2922	248	12	37	37	NUM
inlawrev-2922	248	13	.	.	PUNCT
inlawrev-2922	249	1	for	for	ADP
inlawrev-2922	249	2	a	a	DET
inlawrev-2922	249	3	concise	concise	ADJ
inlawrev-2922	249	4	summary	summary	NOUN
inlawrev-2922	249	5	of	of	ADP
inlawrev-2922	249	6	how	how	SCONJ
inlawrev-2922	249	7	death	death	NOUN
inlawrev-2922	249	8	taxes	taxis	NOUN
inlawrev-2922	249	9	are	be	AUX
inlawrev-2922	249	10	administered	administer	VERB
inlawrev-2922	249	11	in	in	ADP
inlawrev-2922	249	12	probate	probate	NOUN
inlawrev-2922	249	13	courts	court	NOUN
inlawrev-2922	249	14	,	,	PUNCT
inlawrev-2922	249	15	see	see	VERB
inlawrev-2922	249	16	3a	3a	NUM
inlawrev-2922	249	17	the	the	DET
inlawrev-2922	249	18	probate	probate	NOUN
inlawrev-2922	249	19	law	law	NOUN
inlawrev-2922	249	20	and	and	CCONJ
inlawrev-2922	249	21	practice	practice	NOUN
inlawrev-2922	249	22	of	of	ADP
inlawrev-2922	249	23	the	the	DET
inlawrev-2922	249	24	state	state	NOUN
inlawrev-2922	249	25	of	of	ADP
inlawrev-2922	249	26	indiana	indiana	PROPN
inlawrev-2922	249	27	374	374	NUM
inlawrev-2922	249	28	-	-	SYM
inlawrev-2922	249	29	77	77	NUM
inlawrev-2922	249	30	(	(	PUNCT
inlawrev-2922	249	31	j.	j.	PROPN
inlawrev-2922	249	32	grimes	grimes	PROPN
inlawrev-2922	249	33	7th	7th	PROPN
inlawrev-2922	250	1	ed	ed	NOUN
inlawrev-2922	250	2	.	.	PUNCT
inlawrev-2922	251	1	1980	1980	NUM
inlawrev-2922	251	2	&	&	CCONJ
inlawrev-2922	251	3	supp	supp	PROPN
inlawrev-2922	251	4	.	.	PUNCT
inlawrev-2922	252	1	1989	1989	NUM
inlawrev-2922	252	2	)	)	PUNCT
inlawrev-2922	252	3	.	.	PUNCT
inlawrev-2922	253	1	38	38	NUM
inlawrev-2922	253	2	.	.	PUNCT
inlawrev-2922	254	1	it	it	PRON
inlawrev-2922	254	2	is	be	AUX
inlawrev-2922	254	3	assumed	assume	VERB
inlawrev-2922	254	4	that	that	SCONJ
inlawrev-2922	254	5	the	the	DET
inlawrev-2922	254	6	use	use	NOUN
inlawrev-2922	254	7	of	of	ADP
inlawrev-2922	254	8	the	the	DET
inlawrev-2922	254	9	word	word	NOUN
inlawrev-2922	254	10	"	"	PUNCT
inlawrev-2922	254	11	may	may	AUX
inlawrev-2922	254	12	"	"	PUNCT
inlawrev-2922	254	13	in	in	ADP
inlawrev-2922	254	14	the	the	DET
inlawrev-2922	254	15	statute	statute	NOUN
inlawrev-2922	254	16	is	be	AUX
inlawrev-2922	254	17	not	not	PART
inlawrev-2922	254	18	meant	mean	VERB
inlawrev-2922	254	19	to	to	PART
inlawrev-2922	254	20	allow	allow	VERB
inlawrev-2922	254	21	an	an	DET
inlawrev-2922	254	22	appeal	appeal	NOUN
inlawrev-2922	254	23	to	to	PART
inlawrev-2922	254	24	go	go	VERB
inlawrev-2922	254	25	to	to	ADP
inlawrev-2922	254	26	the	the	DET
inlawrev-2922	254	27	indiana	indiana	PROPN
inlawrev-2922	254	28	tax	tax	PROPN
inlawrev-2922	254	29	court	court	NOUN
inlawrev-2922	254	30	or	or	CCONJ
inlawrev-2922	254	31	the	the	DET
inlawrev-2922	254	32	indiana	indiana	PROPN
inlawrev-2922	254	33	court	court	PROPN
inlawrev-2922	254	34	of	of	ADP
inlawrev-2922	254	35	appeals	appeal	NOUN
inlawrev-2922	254	36	.	.	PUNCT
inlawrev-2922	255	1	see	see	VERB
inlawrev-2922	255	2	ind	ind	PROPN
inlawrev-2922	255	3	.	.	PUNCT
inlawrev-2922	256	1	code	code	PROPN
inlawrev-2922	256	2	ann	ann	PROPN
inlawrev-2922	256	3	.	.	PUNCT
inlawrev-2922	257	1	§	§	PROPN
inlawrev-2922	257	2	§	§	PROPN
inlawrev-2922	257	3	6	6	NUM
inlawrev-2922	257	4	-	-	SYM
inlawrev-2922	257	5	4.1	4.1	NUM
inlawrev-2922	257	6	-	-	PUNCT
inlawrev-2922	257	7	7	7	NUM
inlawrev-2922	257	8	-	-	SYM
inlawrev-2922	257	9	7	7	NUM
inlawrev-2922	257	10	,	,	PUNCT
inlawrev-2922	257	11	-10	-10	NUM
inlawrev-2922	257	12	-	-	SYM
inlawrev-2922	257	13	5	5	NUM
inlawrev-2922	257	14	,	,	PUNCT
inlawrev-2922	257	15	-11	-11	PUNCT
inlawrev-2922	257	16	-	-	X
inlawrev-2922	257	17	7	7	NUM
inlawrev-2922	257	18	.	.	NOUN
inlawrev-2922	257	19	39	39	NUM
inlawrev-2922	257	20	.	.	PUNCT
inlawrev-2922	258	1	i	i	PRON
inlawrev-2922	258	2	d.	d.	PROPN
inlawrev-2922	258	3	§	§	PROPN
inlawrev-2922	258	4	§	§	PROPN
inlawrev-2922	258	5	6	6	NUM
inlawrev-2922	258	6	-	-	SYM
inlawrev-2922	258	7	4.1	4.1	NUM
inlawrev-2922	258	8	-	-	PUNCT
inlawrev-2922	258	9	7	7	NUM
inlawrev-2922	258	10	-	-	SYM
inlawrev-2922	258	11	7	7	NUM
inlawrev-2922	258	12	,	,	PUNCT
inlawrev-2922	258	13	-10	-10	NUM
inlawrev-2922	258	14	-	-	SYM
inlawrev-2922	258	15	5	5	NUM
inlawrev-2922	258	16	,	,	PUNCT
inlawrev-2922	258	17	-11	-11	PUNCT
inlawrev-2922	258	18	-	-	X
inlawrev-2922	258	19	7	7	NUM
inlawrev-2922	258	20	.	.	NOUN
inlawrev-2922	258	21	1991	1991	NUM
inlawrev-2922	258	22	]	]	PUNCT
inlawrev-2922	258	23	indiana	indiana	PROPN
inlawrev-2922	258	24	tax	tax	PROPN
inlawrev-2922	258	25	law	law	NOUN
inlawrev-2922	258	26	1135	1135	NUM
inlawrev-2922	258	27	tax	tax	NOUN
inlawrev-2922	258	28	court	court	NOUN
inlawrev-2922	258	29	.	.	PUNCT
inlawrev-2922	259	1	'	'	PUNCT
inlawrev-2922	259	2	^'^	^'^	X
inlawrev-2922	259	3	general	general	ADJ
inlawrev-2922	259	4	civil	civil	ADJ
inlawrev-2922	259	5	appeals	appeal	NOUN
inlawrev-2922	259	6	,	,	PUNCT
inlawrev-2922	259	7	however	however	ADV
inlawrev-2922	259	8	,	,	PUNCT
inlawrev-2922	259	9	are	be	AUX
inlawrev-2922	259	10	*	*	PUNCT
inlawrev-2922	259	11	*	*	VERB
inlawrev-2922	259	12	initiated	initiate	VERB
inlawrev-2922	259	13	by	by	ADP
inlawrev-2922	259	14	filing	file	VERB
inlawrev-2922	259	15	with	with	ADP
inlawrev-2922	259	16	the	the	DET
inlawrev-2922	259	17	clerk	clerk	NOUN
inlawrev-2922	259	18	of	of	ADP
inlawrev-2922	259	19	the	the	DET
inlawrev-2922	259	20	trial	trial	NOUN
inlawrev-2922	259	21	court	court	NOUN
inlawrev-2922	259	22	a	a	DET
inlawrev-2922	259	23	praecipe	praecipe	NOUN
inlawrev-2922	259	24	designating	designate	VERB
inlawrev-2922	259	25	what	what	PRON
inlawrev-2922	259	26	is	be	AUX
inlawrev-2922	259	27	to	to	PART
inlawrev-2922	259	28	be	be	AUX
inlawrev-2922	259	29	included	include	VERB
inlawrev-2922	259	30	in	in	ADP
inlawrev-2922	259	31	the	the	DET
inlawrev-2922	259	32	record	record	NOUN
inlawrev-2922	259	33	of	of	ADP
inlawrev-2922	259	34	the	the	DET
inlawrev-2922	259	35	proceedings	proceeding	NOUN
inlawrev-2922	259	36	.	.	PUNCT
inlawrev-2922	259	37	'	'	PUNCT
inlawrev-2922	260	1	"	"	PUNCT
inlawrev-2922	260	2	*	*	PUNCT
inlawrev-2922	260	3	'	'	PUNCT
inlawrev-2922	260	4	*	*	NOUN
inlawrev-2922	260	5	*	*	PUNCT
inlawrev-2922	260	6	the	the	DET
inlawrev-2922	260	7	praecipe	praecipe	NOUN
inlawrev-2922	260	8	shall	shall	AUX
inlawrev-2922	260	9	be	be	AUX
inlawrev-2922	260	10	filed	file	VERB
inlawrev-2922	260	11	within	within	ADP
inlawrev-2922	260	12	thirty	thirty	NUM
inlawrev-2922	260	13	(	(	PUNCT
inlawrev-2922	260	14	30	30	NUM
inlawrev-2922	260	15	)	)	PUNCT
inlawrev-2922	260	16	days	day	NOUN
inlawrev-2922	260	17	after	after	ADP
inlawrev-2922	260	18	the	the	DET
inlawrev-2922	260	19	entry	entry	NOUN
inlawrev-2922	260	20	of	of	ADP
inlawrev-2922	260	21	a	a	DET
inlawrev-2922	260	22	final	final	ADJ
inlawrev-2922	260	23	judgment	judgment	NOUN
inlawrev-2922	260	24	or	or	CCONJ
inlawrev-2922	260	25	an	an	DET
inlawrev-2922	260	26	appealable	appealable	ADJ
inlawrev-2922	260	27	final	final	ADJ
inlawrev-2922	260	28	order	order	NOUN
inlawrev-2922	260	29	.	.	PUNCT
inlawrev-2922	260	30	.	.	PUNCT
inlawrev-2922	260	31	.	.	PUNCT
inlawrev-2922	261	1	.''^^	.''^^	PROPN
inlawrev-2922	262	1	thus	thus	ADV
inlawrev-2922	262	2	,	,	PUNCT
inlawrev-2922	262	3	as	as	ADP
inlawrev-2922	262	4	a	a	DET
inlawrev-2922	262	5	preliminary	preliminary	ADJ
inlawrev-2922	262	6	matter	matter	NOUN
inlawrev-2922	262	7	,	,	PUNCT
inlawrev-2922	262	8	there	there	PRON
inlawrev-2922	262	9	is	be	VERB
inlawrev-2922	262	10	a	a	DET
inlawrev-2922	262	11	difference	difference	NOUN
inlawrev-2922	262	12	in	in	ADP
inlawrev-2922	262	13	how	how	SCONJ
inlawrev-2922	262	14	the	the	DET
inlawrev-2922	262	15	appeal	appeal	NOUN
inlawrev-2922	262	16	must	must	AUX
inlawrev-2922	262	17	be	be	AUX
inlawrev-2922	262	18	initiated	initiate	VERB
inlawrev-2922	262	19	under	under	ADP
inlawrev-2922	262	20	the	the	DET
inlawrev-2922	262	21	two	two	NUM
inlawrev-2922	262	22	sets	set	NOUN
inlawrev-2922	262	23	of	of	ADP
inlawrev-2922	262	24	rules	rule	NOUN
inlawrev-2922	262	25	,	,	PUNCT
inlawrev-2922	262	26	with	with	ADP
inlawrev-2922	262	27	the	the	DET
inlawrev-2922	262	28	indiana	indiana	PROPN
inlawrev-2922	262	29	tax	tax	NOUN
inlawrev-2922	262	30	court	court	NOUN
inlawrev-2922	262	31	provisions	provision	NOUN
inlawrev-2922	262	32	for	for	ADP
inlawrev-2922	262	33	original	original	ADJ
inlawrev-2922	262	34	tax	tax	NOUN
inlawrev-2922	262	35	appeals	appeal	NOUN
inlawrev-2922	262	36	requiring	require	VERB
inlawrev-2922	262	37	only	only	ADV
inlawrev-2922	262	38	a	a	DET
inlawrev-2922	262	39	petition	petition	NOUN
inlawrev-2922	262	40	in	in	ADP
inlawrev-2922	262	41	the	the	DET
inlawrev-2922	262	42	indiana	indiana	PROPN
inlawrev-2922	262	43	tax	tax	PROPN
inlawrev-2922	262	44	court	court	NOUN
inlawrev-2922	262	45	,	,	PUNCT
inlawrev-2922	262	46	and	and	CCONJ
inlawrev-2922	262	47	the	the	DET
inlawrev-2922	262	48	general	general	ADJ
inlawrev-2922	262	49	appellate	appellate	ADJ
inlawrev-2922	262	50	rules	rule	NOUN
inlawrev-2922	262	51	requiring	require	VERB
inlawrev-2922	262	52	a	a	DET
inlawrev-2922	262	53	praecipe	praecipe	NOUN
inlawrev-2922	262	54	to	to	PART
inlawrev-2922	262	55	be	be	AUX
inlawrev-2922	262	56	filed	file	VERB
inlawrev-2922	262	57	in	in	ADP
inlawrev-2922	262	58	the	the	DET
inlawrev-2922	262	59	trial	trial	NOUN
inlawrev-2922	262	60	court	court	NOUN
inlawrev-2922	262	61	.	.	PUNCT
inlawrev-2922	263	1	in	in	ADP
inlawrev-2922	263	2	light	light	NOUN
inlawrev-2922	263	3	of	of	ADP
inlawrev-2922	263	4	the	the	DET
inlawrev-2922	263	5	1990	1990	NUM
inlawrev-2922	263	6	amendment	amendment	NOUN
inlawrev-2922	263	7	to	to	ADP
inlawrev-2922	263	8	the	the	DET
inlawrev-2922	263	9	indiana	indiana	PROPN
inlawrev-2922	263	10	tax	tax	PROPN
inlawrev-2922	263	11	court	court	NOUN
inlawrev-2922	263	12	's	's	PART
inlawrev-2922	263	13	statute	statute	NOUN
inlawrev-2922	263	14	providing	provide	VERB
inlawrev-2922	263	15	that	that	SCONJ
inlawrev-2922	263	16	the	the	DET
inlawrev-2922	263	17	*	*	ADJ
inlawrev-2922	263	18	*	*	NOUN
inlawrev-2922	263	19	tax	tax	NOUN
inlawrev-2922	263	20	court	court	NOUN
inlawrev-2922	263	21	also	also	ADV
inlawrev-2922	263	22	has	have	VERB
inlawrev-2922	263	23	any	any	DET
inlawrev-2922	263	24	other	other	ADJ
inlawrev-2922	263	25	jurisdiction	jurisdiction	NOUN
inlawrev-2922	263	26	conferred	confer	VERB
inlawrev-2922	263	27	by	by	ADP
inlawrev-2922	263	28	statute,'*'*^	statute,'*'*^	PROPN
inlawrev-2922	263	29	it	it	PRON
inlawrev-2922	263	30	appears	appear	VERB
inlawrev-2922	263	31	that	that	SCONJ
inlawrev-2922	263	32	jurisdiction	jurisdiction	NOUN
inlawrev-2922	263	33	would	would	AUX
inlawrev-2922	263	34	be	be	AUX
inlawrev-2922	263	35	properly	properly	ADV
inlawrev-2922	263	36	invoked	invoke	VERB
inlawrev-2922	263	37	by	by	ADP
inlawrev-2922	263	38	following	follow	VERB
inlawrev-2922	263	39	only	only	ADV
inlawrev-2922	263	40	the	the	DET
inlawrev-2922	263	41	general	general	ADJ
inlawrev-2922	263	42	appellate	appellate	ADJ
inlawrev-2922	263	43	rules	rule	NOUN
inlawrev-2922	263	44	in	in	ADP
inlawrev-2922	263	45	death	death	NOUN
inlawrev-2922	263	46	tax	tax	NOUN
inlawrev-2922	263	47	cases	case	NOUN
inlawrev-2922	263	48	.	.	PUNCT
inlawrev-2922	264	1	nonetheless	nonetheless	ADV
inlawrev-2922	264	2	,	,	PUNCT
inlawrev-2922	264	3	in	in	ADP
inlawrev-2922	264	4	order	order	NOUN
inlawrev-2922	264	5	to	to	PART
inlawrev-2922	264	6	be	be	AUX
inlawrev-2922	264	7	safe	safe	ADJ
inlawrev-2922	264	8	in	in	ADP
inlawrev-2922	264	9	death	death	NOUN
inlawrev-2922	264	10	tax	tax	NOUN
inlawrev-2922	264	11	appeals	appeal	NOUN
inlawrev-2922	264	12	,	,	PUNCT
inlawrev-2922	264	13	practitioners	practitioner	NOUN
inlawrev-2922	264	14	would	would	AUX
inlawrev-2922	264	15	be	be	AUX
inlawrev-2922	264	16	wise	wise	ADJ
inlawrev-2922	264	17	to	to	PART
inlawrev-2922	264	18	file	file	VERB
inlawrev-2922	264	19	both	both	DET
inlawrev-2922	264	20	a	a	DET
inlawrev-2922	264	21	praecipe	praecipe	NOUN
inlawrev-2922	264	22	with	with	ADP
inlawrev-2922	264	23	the	the	DET
inlawrev-2922	264	24	probate	probate	NOUN
inlawrev-2922	264	25	court	court	NOUN
inlawrev-2922	264	26	under	under	ADP
inlawrev-2922	264	27	indiana	indiana	PROPN
inlawrev-2922	264	28	's	's	PART
inlawrev-2922	264	29	rules	rule	NOUN
inlawrev-2922	264	30	of	of	ADP
inlawrev-2922	264	31	appellate	appellate	ADJ
inlawrev-2922	264	32	procedure	procedure	NOUN
inlawrev-2922	264	33	,	,	PUNCT
inlawrev-2922	264	34	as	as	ADV
inlawrev-2922	264	35	well	well	ADV
inlawrev-2922	264	36	as	as	ADP
inlawrev-2922	264	37	a	a	DET
inlawrev-2922	264	38	petition	petition	NOUN
inlawrev-2922	264	39	with	with	ADP
inlawrev-2922	264	40	the	the	DET
inlawrev-2922	264	41	indiana	indiana	PROPN
inlawrev-2922	264	42	tax	tax	PROPN
inlawrev-2922	264	43	court	court	NOUN
inlawrev-2922	264	44	under	under	ADP
inlawrev-2922	264	45	its	its	PRON
inlawrev-2922	264	46	statute	statute	NOUN
inlawrev-2922	264	47	and	and	CCONJ
inlawrev-2922	264	48	rules	rule	NOUN
inlawrev-2922	264	49	.	.	PUNCT
inlawrev-2922	265	1	a	a	DET
inlawrev-2922	265	2	more	more	ADV
inlawrev-2922	265	3	substantive	substantive	ADJ
inlawrev-2922	265	4	difference	difference	NOUN
inlawrev-2922	265	5	,	,	PUNCT
inlawrev-2922	265	6	however	however	ADV
inlawrev-2922	265	7	,	,	PUNCT
inlawrev-2922	265	8	exists	exist	VERB
inlawrev-2922	265	9	concerning	concern	VERB
inlawrev-2922	265	10	when	when	SCONJ
inlawrev-2922	265	11	the	the	DET
inlawrev-2922	265	12	probate	probate	NOUN
inlawrev-2922	265	13	court	court	NOUN
inlawrev-2922	265	14	's	's	PART
inlawrev-2922	265	15	decisions	decision	NOUN
inlawrev-2922	265	16	can	can	AUX
inlawrev-2922	265	17	be	be	AUX
inlawrev-2922	265	18	appealed	appeal	VERB
inlawrev-2922	265	19	.	.	PUNCT
inlawrev-2922	266	1	under	under	ADP
inlawrev-2922	266	2	appellate	appellate	ADJ
inlawrev-2922	266	3	rule	rule	NOUN
inlawrev-2922	266	4	4(a	4(a	NUM
inlawrev-2922	266	5	)	)	PUNCT
inlawrev-2922	266	6	,	,	PUNCT
inlawrev-2922	266	7	appeals	appeal	NOUN
inlawrev-2922	266	8	may	may	AUX
inlawrev-2922	266	9	only	only	ADV
inlawrev-2922	266	10	be	be	AUX
inlawrev-2922	266	11	taken	take	VERB
inlawrev-2922	266	12	from	from	ADP
inlawrev-2922	266	13	*	*	PUNCT
inlawrev-2922	266	14	'	'	PUNCT
inlawrev-2922	266	15	final	final	ADJ
inlawrev-2922	266	16	judgments	judgment	NOUN
inlawrev-2922	266	17	"	"	PUNCT
inlawrev-2922	266	18	and	and	CCONJ
inlawrev-2922	266	19	from	from	ADP
inlawrev-2922	266	20	a	a	DET
inlawrev-2922	266	21	limited	limited	ADJ
inlawrev-2922	266	22	class	class	NOUN
inlawrev-2922	266	23	of	of	ADP
inlawrev-2922	266	24	interlocutory	interlocutory	NOUN
inlawrev-2922	266	25	orders	order	NOUN
inlawrev-2922	266	26	.	.	PUNCT
inlawrev-2922	267	1	'*^	'*^	NOUN
inlawrev-2922	267	2	the	the	DET
inlawrev-2922	267	3	question	question	NOUN
inlawrev-2922	267	4	arises	arise	VERB
inlawrev-2922	267	5	whether	whether	SCONJ
inlawrev-2922	267	6	the	the	DET
inlawrev-2922	267	7	final	final	ADJ
inlawrev-2922	267	8	judgment	judgment	NOUN
inlawrev-2922	267	9	requirement	requirement	NOUN
inlawrev-2922	267	10	of	of	ADP
inlawrev-2922	267	11	the	the	DET
inlawrev-2922	267	12	appellate	appellate	ADJ
inlawrev-2922	267	13	rules	rule	NOUN
inlawrev-2922	267	14	is	be	AUX
inlawrev-2922	267	15	applicable	applicable	ADJ
inlawrev-2922	267	16	.	.	PUNCT
inlawrev-2922	268	1	if	if	SCONJ
inlawrev-2922	268	2	so	so	ADV
inlawrev-2922	268	3	,	,	PUNCT
inlawrev-2922	268	4	the	the	DET
inlawrev-2922	268	5	next	next	ADJ
inlawrev-2922	268	6	inquiry	inquiry	NOUN
inlawrev-2922	268	7	is	be	AUX
inlawrev-2922	268	8	whether	whether	SCONJ
inlawrev-2922	268	9	a	a	DET
inlawrev-2922	268	10	probate	probate	NOUN
inlawrev-2922	268	11	court	court	NOUN
inlawrev-2922	268	12	's	's	PART
inlawrev-2922	268	13	ruhngs	ruhng	NOUN
inlawrev-2922	268	14	on	on	ADP
inlawrev-2922	268	15	these	these	DET
inlawrev-2922	268	16	death	death	NOUN
inlawrev-2922	268	17	tax	tax	NOUN
inlawrev-2922	268	18	issues	issue	NOUN
inlawrev-2922	268	19	constitute	constitute	VERB
inlawrev-2922	268	20	appealable	appealable	ADJ
inlawrev-2922	268	21	final	final	ADJ
inlawrev-2922	268	22	judgments	judgment	NOUN
inlawrev-2922	268	23	.	.	PUNCT
inlawrev-2922	269	1	initially	initially	ADV
inlawrev-2922	269	2	,	,	PUNCT
inlawrev-2922	269	3	one	one	PRON
inlawrev-2922	269	4	could	could	AUX
inlawrev-2922	269	5	argue	argue	VERB
inlawrev-2922	269	6	that	that	SCONJ
inlawrev-2922	269	7	the	the	DET
inlawrev-2922	269	8	statutes	statute	NOUN
inlawrev-2922	269	9	granting	grant	VERB
inlawrev-2922	269	10	the	the	DET
inlawrev-2922	269	11	indiana	indiana	PROPN
inlawrev-2922	269	12	tax	tax	PROPN
inlawrev-2922	269	13	court	court	NOUN
inlawrev-2922	269	14	jurisdiction	jurisdiction	NOUN
inlawrev-2922	269	15	over	over	ADP
inlawrev-2922	269	16	death	death	NOUN
inlawrev-2922	269	17	tax	tax	NOUN
inlawrev-2922	269	18	appeals	appeal	NOUN
inlawrev-2922	269	19	allow	allow	VERB
inlawrev-2922	269	20	for	for	ADP
inlawrev-2922	269	21	immediate	immediate	ADJ
inlawrev-2922	269	22	appeal	appeal	NOUN
inlawrev-2922	269	23	without	without	ADP
inlawrev-2922	269	24	regard	regard	NOUN
inlawrev-2922	269	25	to	to	ADP
inlawrev-2922	269	26	final	final	ADJ
inlawrev-2922	269	27	judgment	judgment	NOUN
inlawrev-2922	269	28	considerations	consideration	NOUN
inlawrev-2922	269	29	.	.	PUNCT
inlawrev-2922	270	1	recall	recall	VERB
inlawrev-2922	270	2	that	that	SCONJ
inlawrev-2922	270	3	the	the	DET
inlawrev-2922	270	4	inheritance	inheritance	NOUN
inlawrev-2922	270	5	tax	tax	NOUN
inlawrev-2922	270	6	statute	statute	NOUN
inlawrev-2922	270	7	allows	allow	VERB
inlawrev-2922	270	8	appeals	appeal	NOUN
inlawrev-2922	270	9	to	to	ADP
inlawrev-2922	270	10	the	the	DET
inlawrev-2922	270	11	indiana	indiana	PROPN
inlawrev-2922	270	12	tax	tax	PROPN
inlawrev-2922	270	13	court	court	NOUN
inlawrev-2922	270	14	from	from	ADP
inlawrev-2922	270	15	*	*	PROPN
inlawrev-2922	270	16	*	*	NOUN
inlawrev-2922	270	17	redeterminations	redetermination	NOUN
inlawrev-2922	270	18	of	of	ADP
inlawrev-2922	270	19	inheritance	inheritance	NOUN
inlawrev-2922	270	20	tax	tax	NOUN
inlawrev-2922	270	21	.	.	PUNCT
inlawrev-2922	270	22	.	.	PUNCT
inlawrev-2922	270	23	.	.	PUNCT
inlawrev-2922	271	1	.'"^^	.'"^^	PROPN
inlawrev-2922	272	1	the	the	DET
inlawrev-2922	272	2	estate	estate	NOUN
inlawrev-2922	272	3	-	-	PUNCT
inlawrev-2922	272	4	tax	tax	NOUN
inlawrev-2922	272	5	provisions	provision	NOUN
inlawrev-2922	272	6	allow	allow	VERB
inlawrev-2922	272	7	such	such	DET
inlawrev-2922	272	8	an	an	DET
inlawrev-2922	272	9	appeal	appeal	NOUN
inlawrev-2922	272	10	from	from	ADP
inlawrev-2922	272	11	the	the	DET
inlawrev-2922	272	12	"	"	PUNCT
inlawrev-2922	272	13	probate	probate	NOUN
inlawrev-2922	272	14	court	court	NOUN
inlawrev-2922	272	15	's	's	PART
inlawrev-2922	272	16	final	final	ADJ
inlawrev-2922	272	17	determination	determination	NOUN
inlawrev-2922	272	18	concerning	concern	VERB
inlawrev-2922	272	19	the	the	DET
inlawrev-2922	272	20	amount	amount	NOUN
inlawrev-2922	272	21	of	of	ADP
inlawrev-2922	272	22	estate	estate	NOUN
inlawrev-2922	272	23	tax	tax	NOUN
inlawrev-2922	272	24	owing	owe	VERB
inlawrev-2922	272	25	.	.	PUNCT
inlawrev-2922	272	26	.	.	PUNCT
inlawrev-2922	272	27	.	.	PUNCT
inlawrev-2922	273	1	.'"^^	.'"^^	NOUN
inlawrev-2922	274	1	as	as	SCONJ
inlawrev-2922	274	2	to	to	PART
inlawrev-2922	274	3	refund	refund	VERB
inlawrev-2922	274	4	claims	claim	NOUN
inlawrev-2922	274	5	,	,	PUNCT
inlawrev-2922	274	6	the	the	DET
inlawrev-2922	274	7	statute	statute	NOUN
inlawrev-2922	274	8	permits	permit	VERB
inlawrev-2922	274	9	either	either	DET
inlawrev-2922	274	10	party	party	NOUN
inlawrev-2922	274	11	to	to	PART
inlawrev-2922	274	12	appeal	appeal	VERB
inlawrev-2922	274	13	the	the	DET
inlawrev-2922	274	14	'	'	PUNCT
inlawrev-2922	274	15	^probate	^probate	NUM
inlawrev-2922	274	16	court	court	NOUN
inlawrev-2922	274	17	's	's	PART
inlawrev-2922	274	18	decision	decision	NOUN
inlawrev-2922	274	19	.	.	PUNCT
inlawrev-2922	274	20	.	.	PUNCT
inlawrev-2922	274	21	.	.	PUNCT
inlawrev-2922	275	1	.'"^^	.'"^^	PROPN
inlawrev-2922	276	1	40	40	NUM
inlawrev-2922	276	2	.	.	PUNCT
inlawrev-2922	277	1	ind	ind	PROPN
inlawrev-2922	277	2	.	.	PUNCT
inlawrev-2922	278	1	code	code	PROPN
inlawrev-2922	278	2	§	§	PROPN
inlawrev-2922	278	3	33	33	NUM
inlawrev-2922	278	4	-	-	SYM
inlawrev-2922	278	5	3	3	NUM
inlawrev-2922	278	6	-	-	SYM
inlawrev-2922	278	7	5	5	NUM
inlawrev-2922	278	8	-	-	SYM
inlawrev-2922	278	9	1	1	NUM
inlawrev-2922	278	10	1(a	1(a	NUM
inlawrev-2922	278	11	)	)	PUNCT
inlawrev-2922	278	12	(	(	PUNCT
inlawrev-2922	278	13	1988	1988	NUM
inlawrev-2922	278	14	)	)	PUNCT
inlawrev-2922	278	15	;	;	PUNCT
inlawrev-2922	278	16	ind	ind	NOUN
inlawrev-2922	278	17	.	.	PUNCT
inlawrev-2922	279	1	tax	tax	PROPN
inlawrev-2922	280	1	ct	ct	PROPN
inlawrev-2922	280	2	.	.	PUNCT
inlawrev-2922	281	1	r.	r.	PROPN
inlawrev-2922	281	2	3	3	NUM
inlawrev-2922	281	3	.	.	PROPN
inlawrev-2922	281	4	41	41	NUM
inlawrev-2922	281	5	.	.	PUNCT
inlawrev-2922	282	1	ind	ind	PROPN
inlawrev-2922	282	2	.	.	PUNCT
inlawrev-2922	283	1	app	app	PROPN
inlawrev-2922	283	2	.	.	PUNCT
inlawrev-2922	284	1	r.	r.	PROPN
inlawrev-2922	284	2	2(a	2(a	NUM
inlawrev-2922	284	3	)	)	PUNCT
inlawrev-2922	284	4	.	.	PUNCT
inlawrev-2922	285	1	42	42	NUM
inlawrev-2922	285	2	.	.	PUNCT
inlawrev-2922	286	1	i	i	PRON
inlawrev-2922	286	2	d.	d.	PROPN
inlawrev-2922	286	3	43	43	NUM
inlawrev-2922	286	4	.	.	PUNCT
inlawrev-2922	287	1	ind	ind	PROPN
inlawrev-2922	287	2	.	.	PUNCT
inlawrev-2922	287	3	code	code	PROPN
inlawrev-2922	287	4	ann	ann	PROPN
inlawrev-2922	287	5	.	.	PUNCT
inlawrev-2922	288	1	§	§	PROPN
inlawrev-2922	288	2	33	33	NUM
inlawrev-2922	288	3	-	-	SYM
inlawrev-2922	288	4	3	3	NUM
inlawrev-2922	288	5	-	-	PUNCT
inlawrev-2922	288	6	5	5	NUM
inlawrev-2922	288	7	-	-	PUNCT
inlawrev-2922	288	8	2(b	2(b	NUM
inlawrev-2922	288	9	)	)	PUNCT
inlawrev-2922	288	10	(	(	PUNCT
inlawrev-2922	288	11	burns	burn	NOUN
inlawrev-2922	288	12	supp	supp	NOUN
inlawrev-2922	288	13	.	.	PUNCT
inlawrev-2922	289	1	1990	1990	NUM
inlawrev-2922	289	2	)	)	PUNCT
inlawrev-2922	289	3	.	.	PUNCT
inlawrev-2922	290	1	44	44	NUM
inlawrev-2922	290	2	.	.	PUNCT
inlawrev-2922	291	1	ind	ind	PROPN
inlawrev-2922	291	2	.	.	PUNCT
inlawrev-2922	292	1	app	app	PROPN
inlawrev-2922	292	2	.	.	PUNCT
inlawrev-2922	293	1	r.	r.	PROPN
inlawrev-2922	293	2	4(a	4(a	NUM
inlawrev-2922	293	3	)	)	PUNCT
inlawrev-2922	294	1	(	(	PUNCT
inlawrev-2922	294	2	"	"	PUNCT
inlawrev-2922	294	3	appeals	appeal	NOUN
inlawrev-2922	294	4	may	may	AUX
inlawrev-2922	294	5	be	be	AUX
inlawrev-2922	294	6	taken	take	VERB
inlawrev-2922	294	7	by	by	ADP
inlawrev-2922	294	8	either	either	DET
inlawrev-2922	294	9	party	party	NOUN
inlawrev-2922	294	10	from	from	ADP
inlawrev-2922	294	11	all	all	DET
inlawrev-2922	294	12	final	final	ADJ
inlawrev-2922	294	13	judgments	judgment	NOUN
inlawrev-2922	294	14	of	of	ADP
inlawrev-2922	294	15	circuit	circuit	NOUN
inlawrev-2922	294	16	,	,	PUNCT
inlawrev-2922	294	17	superior	superior	ADJ
inlawrev-2922	294	18	,	,	PUNCT
inlawrev-2922	294	19	probate	probate	NOUN
inlawrev-2922	294	20	,	,	PUNCT
inlawrev-2922	294	21	criminal	criminal	ADJ
inlawrev-2922	294	22	,	,	PUNCT
inlawrev-2922	294	23	juvenile	juvenile	ADJ
inlawrev-2922	294	24	,	,	PUNCT
inlawrev-2922	294	25	county	county	NOUN
inlawrev-2922	294	26	,	,	PUNCT
inlawrev-2922	294	27	and	and	CCONJ
inlawrev-2922	294	28	where	where	SCONJ
inlawrev-2922	294	29	provided	provide	VERB
inlawrev-2922	294	30	by	by	ADP
inlawrev-2922	294	31	statute	statute	NOUN
inlawrev-2922	294	32	for	for	ADP
inlawrev-2922	294	33	municipal	municipal	ADJ
inlawrev-2922	294	34	courts	court	NOUN
inlawrev-2922	294	35	.	.	PUNCT
inlawrev-2922	294	36	"	"	PUNCT
inlawrev-2922	294	37	)	)	PUNCT
inlawrev-2922	294	38	.	.	PUNCT
inlawrev-2922	295	1	45	45	NUM
inlawrev-2922	295	2	.	.	X
inlawrev-2922	295	3	ind	ind	PROPN
inlawrev-2922	295	4	.	.	PUNCT
inlawrev-2922	295	5	code	code	PROPN
inlawrev-2922	295	6	ann	ann	PROPN
inlawrev-2922	295	7	.	.	PUNCT
inlawrev-2922	296	1	§	§	PROPN
inlawrev-2922	296	2	6	6	NUM
inlawrev-2922	296	3	-	-	SYM
inlawrev-2922	296	4	4.1	4.1	NUM
inlawrev-2922	296	5	-	-	PUNCT
inlawrev-2922	296	6	7	7	NUM
inlawrev-2922	296	7	-	-	SYM
inlawrev-2922	296	8	7	7	NUM
inlawrev-2922	296	9	(	(	PUNCT
inlawrev-2922	296	10	burns	burn	NOUN
inlawrev-2922	296	11	supp	supp	NOUN
inlawrev-2922	296	12	.	.	PUNCT
inlawrev-2922	297	1	1990	1990	NUM
inlawrev-2922	297	2	)	)	PUNCT
inlawrev-2922	297	3	.	.	PUNCT
inlawrev-2922	298	1	46	46	NUM
inlawrev-2922	298	2	.	.	PUNCT
inlawrev-2922	299	1	i	i	PRON
inlawrev-2922	299	2	d.	d.	PROPN
inlawrev-2922	299	3	§	§	PROPN
inlawrev-2922	299	4	6	6	NUM
inlawrev-2922	299	5	-	-	SYM
inlawrev-2922	299	6	4.1	4.1	NUM
inlawrev-2922	299	7	-	-	PUNCT
inlawrev-2922	299	8	11	11	NUM
inlawrev-2922	299	9	-	-	SYM
inlawrev-2922	299	10	7	7	NUM
inlawrev-2922	299	11	.	.	NUM
inlawrev-2922	299	12	47	47	NUM
inlawrev-2922	299	13	.	.	PUNCT
inlawrev-2922	300	1	i	i	PRON
inlawrev-2922	300	2	d.	d.	PROPN
inlawrev-2922	300	3	§	§	PROPN
inlawrev-2922	300	4	6	6	NUM
inlawrev-2922	300	5	-	-	SYM
inlawrev-2922	300	6	4.1	4.1	NUM
inlawrev-2922	300	7	-	-	PUNCT
inlawrev-2922	300	8	10	10	NUM
inlawrev-2922	300	9	-	-	SYM
inlawrev-2922	300	10	5	5	NUM
inlawrev-2922	300	11	.	.	NOUN
inlawrev-2922	300	12	1136	1136	NUM
inlawrev-2922	300	13	indiana	indiana	PROPN
inlawrev-2922	300	14	law	law	PROPN
inlawrev-2922	300	15	review	review	NOUN
inlawrev-2922	301	1	[	[	X
inlawrev-2922	301	2	vol	vol	NOUN
inlawrev-2922	301	3	.	.	PUNCT
inlawrev-2922	302	1	24:1125	24:1125	NUM
inlawrev-2922	302	2	given	give	VERB
inlawrev-2922	302	3	the	the	DET
inlawrev-2922	302	4	purpose	purpose	NOUN
inlawrev-2922	302	5	of	of	ADP
inlawrev-2922	302	6	the	the	DET
inlawrev-2922	302	7	statutory	statutory	ADJ
inlawrev-2922	302	8	changes	change	NOUN
inlawrev-2922	302	9	,	,	PUNCT
inlawrev-2922	302	10	it	it	PRON
inlawrev-2922	302	11	seems	seem	VERB
inlawrev-2922	302	12	that	that	SCONJ
inlawrev-2922	302	13	the	the	DET
inlawrev-2922	302	14	legislature	legislature	NOUN
inlawrev-2922	302	15	intended	intend	VERB
inlawrev-2922	302	16	to	to	PART
inlawrev-2922	302	17	allow	allow	VERB
inlawrev-2922	302	18	appeal	appeal	NOUN
inlawrev-2922	302	19	from	from	ADP
inlawrev-2922	302	20	each	each	DET
inlawrev-2922	302	21	particular	particular	ADJ
inlawrev-2922	302	22	determination	determination	NOUN
inlawrev-2922	302	23	without	without	ADP
inlawrev-2922	302	24	consideration	consideration	NOUN
inlawrev-2922	302	25	of	of	ADP
inlawrev-2922	302	26	the	the	DET
inlawrev-2922	302	27	final	final	ADJ
inlawrev-2922	302	28	judgment	judgment	NOUN
inlawrev-2922	302	29	rule	rule	NOUN
inlawrev-2922	302	30	.	.	PUNCT
inlawrev-2922	303	1	nonetheless	nonetheless	ADV
inlawrev-2922	303	2	,	,	PUNCT
inlawrev-2922	303	3	each	each	DET
inlawrev-2922	303	4	provision	provision	NOUN
inlawrev-2922	303	5	also	also	ADV
inlawrev-2922	303	6	states	state	VERB
inlawrev-2922	303	7	that	that	SCONJ
inlawrev-2922	303	8	such	such	ADJ
inlawrev-2922	303	9	appeals	appeal	NOUN
inlawrev-2922	303	10	are	be	AUX
inlawrev-2922	303	11	to	to	PART
inlawrev-2922	303	12	be	be	AUX
inlawrev-2922	303	13	*	*	VERB
inlawrev-2922	303	14	'	'	PUNCT
inlawrev-2922	303	15	in	in	ADP
inlawrev-2922	303	16	accordance	accordance	NOUN
inlawrev-2922	303	17	with	with	ADP
inlawrev-2922	303	18	the	the	DET
inlawrev-2922	303	19	rules	rule	NOUN
inlawrev-2922	303	20	of	of	ADP
inlawrev-2922	303	21	appellate	appellate	ADJ
inlawrev-2922	303	22	procedure	procedure	NOUN
inlawrev-2922	303	23	.	.	PUNCT
inlawrev-2922	304	1	"	"	PUNCT
inlawrev-2922	304	2	"	"	PUNCT
inlawrev-2922	304	3	^^	^^	PUNCT
inlawrev-2922	304	4	rule	rule	VERB
inlawrev-2922	304	5	4(a	4(a	NUM
inlawrev-2922	304	6	)	)	PUNCT
inlawrev-2922	304	7	of	of	ADP
inlawrev-2922	304	8	these	these	DET
inlawrev-2922	304	9	rules	rule	NOUN
inlawrev-2922	304	10	requires	require	VERB
inlawrev-2922	304	11	a	a	DET
inlawrev-2922	304	12	final	final	ADJ
inlawrev-2922	304	13	judgment	judgment	NOUN
inlawrev-2922	304	14	before	before	ADP
inlawrev-2922	304	15	taking	take	VERB
inlawrev-2922	304	16	an	an	DET
inlawrev-2922	304	17	appeal	appeal	NOUN
inlawrev-2922	304	18	.	.	PUNCT
inlawrev-2922	305	1	"^^	"^^	PROPN
inlawrev-2922	305	2	in	in	ADP
inlawrev-2922	305	3	light	light	NOUN
inlawrev-2922	305	4	of	of	ADP
inlawrev-2922	305	5	the	the	DET
inlawrev-2922	305	6	strict	strict	ADJ
inlawrev-2922	305	7	construction	construction	NOUN
inlawrev-2922	305	8	normally	normally	ADV
inlawrev-2922	305	9	accorded	accord	VERB
inlawrev-2922	305	10	jurisdictional	jurisdictional	ADJ
inlawrev-2922	305	11	provisions,'^	provisions,'^	NOUN
inlawrev-2922	305	12	the	the	DET
inlawrev-2922	305	13	final	final	ADJ
inlawrev-2922	305	14	judgment	judgment	NOUN
inlawrev-2922	305	15	requirements	requirement	NOUN
inlawrev-2922	305	16	are	be	AUX
inlawrev-2922	305	17	probably	probably	ADV
inlawrev-2922	305	18	applicable	applicable	ADJ
inlawrev-2922	305	19	to	to	ADP
inlawrev-2922	305	20	such	such	ADJ
inlawrev-2922	305	21	death	death	NOUN
inlawrev-2922	305	22	tax	tax	NOUN
inlawrev-2922	305	23	appeals	appeal	NOUN
inlawrev-2922	305	24	.	.	PUNCT
inlawrev-2922	306	1	unfortunately	unfortunately	ADV
inlawrev-2922	306	2	,	,	PUNCT
inlawrev-2922	306	3	neither	neither	CCONJ
inlawrev-2922	306	4	the	the	DET
inlawrev-2922	306	5	trial	trial	NOUN
inlawrev-2922	306	6	rules	rule	NOUN
inlawrev-2922	306	7	nor	nor	CCONJ
inlawrev-2922	306	8	appellate	appellate	ADJ
inlawrev-2922	306	9	rules	rule	NOUN
inlawrev-2922	306	10	define	define	VERB
inlawrev-2922	306	11	the	the	DET
inlawrev-2922	306	12	term	term	NOUN
inlawrev-2922	306	13	'	'	NOUN
inlawrev-2922	306	14	*	*	PUNCT
inlawrev-2922	306	15	final	final	ADJ
inlawrev-2922	306	16	judgment	judgment	NOUN
inlawrev-2922	306	17	.	.	PUNCT
inlawrev-2922	306	18	"	"	PUNCT
inlawrev-2922	307	1	the	the	DET
inlawrev-2922	307	2	indiana	indiana	PROPN
inlawrev-2922	307	3	supreme	supreme	PROPN
inlawrev-2922	307	4	court	court	PROPN
inlawrev-2922	307	5	has	have	AUX
inlawrev-2922	307	6	written	write	VERB
inlawrev-2922	307	7	that	that	SCONJ
inlawrev-2922	307	8	an	an	DET
inlawrev-2922	307	9	order	order	NOUN
inlawrev-2922	307	10	is	be	AUX
inlawrev-2922	307	11	a	a	DET
inlawrev-2922	307	12	final	final	ADJ
inlawrev-2922	307	13	judgment	judgment	NOUN
inlawrev-2922	307	14	if	if	SCONJ
inlawrev-2922	307	15	the	the	DET
inlawrev-2922	307	16	'	'	PUNCT
inlawrev-2922	307	17	^matter	^matter	PUNCT
inlawrev-2922	307	18	ruled	rule	VERB
inlawrev-2922	307	19	upon	upon	SCONJ
inlawrev-2922	307	20	was	be	AUX
inlawrev-2922	307	21	put	put	VERB
inlawrev-2922	307	22	to	to	PART
inlawrev-2922	307	23	rest	rest	NOUN
inlawrev-2922	307	24	.	.	PUNCT
inlawrev-2922	307	25	"	"	PUNCT
inlawrev-2922	307	26	''	''	PUNCT
inlawrev-2922	308	1	*	*	VERB
inlawrev-2922	308	2	'	'	NUM
inlawrev-2922	308	3	a	a	DET
inlawrev-2922	308	4	judgment	judgment	NOUN
inlawrev-2922	308	5	may	may	AUX
inlawrev-2922	308	6	be	be	AUX
inlawrev-2922	308	7	final	final	ADJ
inlawrev-2922	308	8	and	and	CCONJ
inlawrev-2922	308	9	appealable	appealable	ADJ
inlawrev-2922	308	10	even	even	ADV
inlawrev-2922	308	11	if	if	SCONJ
inlawrev-2922	308	12	it	it	PRON
inlawrev-2922	308	13	does	do	AUX
inlawrev-2922	308	14	not	not	PART
inlawrev-2922	308	15	dispose	dispose	VERB
inlawrev-2922	308	16	of	of	ADP
inlawrev-2922	308	17	all	all	DET
inlawrev-2922	308	18	the	the	DET
inlawrev-2922	308	19	issues	issue	NOUN
inlawrev-2922	308	20	as	as	ADP
inlawrev-2922	308	21	to	to	ADP
inlawrev-2922	308	22	all	all	DET
inlawrev-2922	308	23	the	the	DET
inlawrev-2922	308	24	parties	party	NOUN
inlawrev-2922	308	25	in	in	ADP
inlawrev-2922	308	26	the	the	DET
inlawrev-2922	308	27	trial	trial	NOUN
inlawrev-2922	308	28	court	court	NOUN
inlawrev-2922	308	29	,	,	PUNCT
inlawrev-2922	308	30	provided	provide	VERB
inlawrev-2922	308	31	it	it	PRON
inlawrev-2922	308	32	disposes	dispose	VERB
inlawrev-2922	308	33	of	of	ADP
inlawrev-2922	308	34	a	a	DET
inlawrev-2922	308	35	distinct	distinct	ADJ
inlawrev-2922	308	36	and	and	CCONJ
inlawrev-2922	308	37	definite	definite	ADJ
inlawrev-2922	308	38	branch	branch	NOUN
inlawrev-2922	308	39	of	of	ADP
inlawrev-2922	308	40	the	the	DET
inlawrev-2922	308	41	litigation	litigation	NOUN
inlawrev-2922	308	42	.	.	PUNCT
inlawrev-2922	309	1	"	"	PUNCT
inlawrev-2922	309	2	"	"	PUNCT
inlawrev-2922	309	3	applying	apply	VERB
inlawrev-2922	309	4	this	this	DET
inlawrev-2922	309	5	standard	standard	NOUN
inlawrev-2922	309	6	to	to	ADP
inlawrev-2922	309	7	the	the	DET
inlawrev-2922	309	8	*	*	ADJ
inlawrev-2922	309	9	*	*	NOUN
inlawrev-2922	309	10	determinations	determination	NOUN
inlawrev-2922	309	11	"	"	PUNCT
inlawrev-2922	309	12	at	at	ADP
inlawrev-2922	309	13	issue	issue	NOUN
inlawrev-2922	309	14	,	,	PUNCT
inlawrev-2922	309	15	it	it	PRON
inlawrev-2922	309	16	is	be	AUX
inlawrev-2922	309	17	seen	see	VERB
inlawrev-2922	309	18	that	that	SCONJ
inlawrev-2922	309	19	the	the	DET
inlawrev-2922	309	20	final	final	ADJ
inlawrev-2922	309	21	judgment	judgment	NOUN
inlawrev-2922	309	22	obstacle	obstacle	NOUN
inlawrev-2922	309	23	should	should	AUX
inlawrev-2922	309	24	be	be	AUX
inlawrev-2922	309	25	satisfied	satisfied	ADJ
inlawrev-2922	309	26	in	in	ADP
inlawrev-2922	309	27	each	each	DET
inlawrev-2922	309	28	instance	instance	NOUN
inlawrev-2922	309	29	.	.	PUNCT
inlawrev-2922	310	1	for	for	ADP
inlawrev-2922	310	2	*	*	NOUN
inlawrev-2922	310	3	'	'	PUNCT
inlawrev-2922	310	4	decisions	decision	NOUN
inlawrev-2922	310	5	"	"	PUNCT
inlawrev-2922	310	6	concerning	concern	VERB
inlawrev-2922	310	7	the	the	DET
inlawrev-2922	310	8	tax	tax	NOUN
inlawrev-2922	310	9	refund	refund	NOUN
inlawrev-2922	310	10	due	due	ADJ
inlawrev-2922	310	11	under	under	ADP
inlawrev-2922	310	12	indiana	indiana	PROPN
inlawrev-2922	310	13	code	code	PROPN
inlawrev-2922	310	14	section	section	NOUN
inlawrev-2922	310	15	6	6	NUM
inlawrev-2922	310	16	-	-	SYM
inlawrev-2922	310	17	1.4	1.4	NUM
inlawrev-2922	310	18	-	-	PUNCT
inlawrev-2922	310	19	10	10	NUM
inlawrev-2922	310	20	-	-	SYM
inlawrev-2922	310	21	5	5	NUM
inlawrev-2922	310	22	,	,	PUNCT
inlawrev-2922	310	23	all	all	DET
inlawrev-2922	310	24	issues	issue	NOUN
inlawrev-2922	310	25	are	be	AUX
inlawrev-2922	310	26	resolved	resolve	VERB
inlawrev-2922	310	27	between	between	ADP
inlawrev-2922	310	28	the	the	DET
inlawrev-2922	310	29	parties	party	NOUN
inlawrev-2922	310	30	with	with	ADP
inlawrev-2922	310	31	the	the	DET
inlawrev-2922	310	32	probate	probate	NOUN
inlawrev-2922	310	33	court	court	NOUN
inlawrev-2922	310	34	's	's	PART
inlawrev-2922	310	35	decision	decision	NOUN
inlawrev-2922	310	36	.	.	PUNCT
inlawrev-2922	311	1	the	the	DET
inlawrev-2922	311	2	same	same	ADJ
inlawrev-2922	311	3	is	be	AUX
inlawrev-2922	311	4	true	true	ADJ
inlawrev-2922	311	5	of	of	ADP
inlawrev-2922	311	6	*	*	PUNCT
inlawrev-2922	311	7	'	'	PUNCT
inlawrev-2922	311	8	final	final	ADJ
inlawrev-2922	311	9	determinations	determination	NOUN
inlawrev-2922	311	10	"	"	PUNCT
inlawrev-2922	311	11	of	of	ADP
inlawrev-2922	311	12	estate	estate	NOUN
inlawrev-2922	311	13	tax	tax	NOUN
inlawrev-2922	311	14	under	under	ADP
inlawrev-2922	311	15	indiana	indiana	PROPN
inlawrev-2922	311	16	code	code	PROPN
inlawrev-2922	311	17	section	section	NOUN
inlawrev-2922	311	18	6	6	NUM
inlawrev-2922	311	19	-	-	SYM
inlawrev-2922	311	20	4	4	NUM
inlawrev-2922	311	21	-	-	NUM
inlawrev-2922	311	22	1.11	1.11	NUM
inlawrev-2922	311	23	-	-	SYM
inlawrev-2922	311	24	7	7	NUM
inlawrev-2922	311	25	.	.	PUNCT
inlawrev-2922	311	26	similarly	similarly	ADV
inlawrev-2922	311	27	,	,	PUNCT
inlawrev-2922	311	28	for	for	ADP
inlawrev-2922	311	29	redeterminations	redetermination	NOUN
inlawrev-2922	311	30	of	of	ADP
inlawrev-2922	311	31	inheritance	inheritance	NOUN
inlawrev-2922	311	32	tax	tax	NOUN
inlawrev-2922	311	33	that	that	PRON
inlawrev-2922	311	34	are	be	AUX
inlawrev-2922	311	35	appealable	appealable	ADJ
inlawrev-2922	311	36	under	under	ADP
inlawrev-2922	311	37	indiana	indiana	PROPN
inlawrev-2922	311	38	code	code	PROPN
inlawrev-2922	311	39	section	section	NOUN
inlawrev-2922	311	40	6	6	NUM
inlawrev-2922	311	41	-	-	SYM
inlawrev-2922	311	42	4.1	4.1	NUM
inlawrev-2922	311	43	-	-	PUNCT
inlawrev-2922	311	44	7	7	NUM
inlawrev-2922	311	45	-	-	SYM
inlawrev-2922	311	46	7	7	NUM
inlawrev-2922	311	47	,	,	PUNCT
inlawrev-2922	311	48	nothing	nothing	PRON
inlawrev-2922	311	49	remains	remain	VERB
inlawrev-2922	311	50	to	to	PART
inlawrev-2922	311	51	be	be	AUX
inlawrev-2922	311	52	adjudicated	adjudicate	VERB
inlawrev-2922	311	53	between	between	ADP
inlawrev-2922	311	54	the	the	DET
inlawrev-2922	311	55	department	department	NOUN
inlawrev-2922	311	56	and	and	CCONJ
inlawrev-2922	311	57	any	any	DET
inlawrev-2922	311	58	persons	person	NOUN
inlawrev-2922	311	59	involved	involve	VERB
inlawrev-2922	311	60	when	when	SCONJ
inlawrev-2922	311	61	such	such	DET
inlawrev-2922	311	62	a	a	DET
inlawrev-2922	311	63	"	"	PUNCT
inlawrev-2922	311	64	redetermination	redetermination	NOUN
inlawrev-2922	311	65	"	"	PUNCT
inlawrev-2922	311	66	of	of	ADP
inlawrev-2922	311	67	the	the	DET
inlawrev-2922	311	68	tax	tax	NOUN
inlawrev-2922	311	69	is	be	AUX
inlawrev-2922	311	70	made	make	VERB
inlawrev-2922	311	71	by	by	ADP
inlawrev-2922	311	72	the	the	DET
inlawrev-2922	311	73	probate	probate	NOUN
inlawrev-2922	311	74	court	court	NOUN
inlawrev-2922	311	75	.	.	PUNCT
inlawrev-2922	311	76	"	"	PUNCT
inlawrev-2922	312	1	48	48	NUM
inlawrev-2922	312	2	.	.	PUNCT
inlawrev-2922	313	1	i	i	PRON
inlawrev-2922	313	2	d.	d.	PROPN
inlawrev-2922	313	3	§	§	PROPN
inlawrev-2922	313	4	§	§	PROPN
inlawrev-2922	313	5	6	6	NUM
inlawrev-2922	313	6	-	-	SYM
inlawrev-2922	313	7	4.1	4.1	NUM
inlawrev-2922	313	8	-	-	PUNCT
inlawrev-2922	313	9	7	7	NUM
inlawrev-2922	313	10	-	-	SYM
inlawrev-2922	313	11	7	7	NUM
inlawrev-2922	313	12	,	,	PUNCT
inlawrev-2922	313	13	-10	-10	NUM
inlawrev-2922	313	14	-	-	SYM
inlawrev-2922	313	15	5	5	NUM
inlawrev-2922	313	16	,	,	PUNCT
inlawrev-2922	313	17	-11	-11	PUNCT
inlawrev-2922	313	18	-	-	X
inlawrev-2922	313	19	7	7	NUM
inlawrev-2922	313	20	.	.	NOUN
inlawrev-2922	313	21	49	49	NUM
inlawrev-2922	313	22	.	.	PUNCT
inlawrev-2922	314	1	ind	ind	PROPN
inlawrev-2922	314	2	.	.	PUNCT
inlawrev-2922	315	1	app	app	PROPN
inlawrev-2922	315	2	.	.	PUNCT
inlawrev-2922	316	1	r.	r.	PROPN
inlawrev-2922	316	2	4(a	4(a	NUM
inlawrev-2922	316	3	)	)	PUNCT
inlawrev-2922	316	4	.	.	PUNCT
inlawrev-2922	317	1	50	50	NUM
inlawrev-2922	317	2	.	.	X
inlawrev-2922	318	1	see	see	VERB
inlawrev-2922	318	2	,	,	PUNCT
inlawrev-2922	318	3	e.g	e.g	PROPN
inlawrev-2922	318	4	..	..	PUNCT
inlawrev-2922	318	5	state	state	PROPN
inlawrev-2922	318	6	ex	ex	PROPN
inlawrev-2922	318	7	.	.	PROPN
inlawrev-2922	318	8	rel	rel	PROPN
inlawrev-2922	318	9	.	.	PUNCT
inlawrev-2922	319	1	consol	consol	PROPN
inlawrev-2922	319	2	.	.	PUNCT
inlawrev-2922	320	1	city	city	NOUN
inlawrev-2922	320	2	of	of	ADP
inlawrev-2922	320	3	indianapolis	indianapolis	PROPN
inlawrev-2922	320	4	v.	v.	PROPN
inlawrev-2922	320	5	indiana	indiana	PROPN
inlawrev-2922	320	6	tax	tax	PROPN
inlawrev-2922	320	7	court	court	NOUN
inlawrev-2922	320	8	,	,	PUNCT
inlawrev-2922	320	9	no	no	INTJ
inlawrev-2922	320	10	.	.	PUNCT
inlawrev-2922	320	11	49s00	49s00	NUM
inlawrev-2922	320	12	-	-	PUNCT
inlawrev-2922	320	13	9010	9010	NUM
inlawrev-2922	320	14	-	-	PUNCT
inlawrev-2922	320	15	or-689	or-689	NOUN
inlawrev-2922	320	16	(	(	PUNCT
inlawrev-2922	320	17	ind	ind	NOUN
inlawrev-2922	320	18	.	.	PUNCT
inlawrev-2922	321	1	nov	nov	PROPN
inlawrev-2922	321	2	.	.	PROPN
inlawrev-2922	321	3	1	1	NUM
inlawrev-2922	321	4	,	,	PUNCT
inlawrev-2922	321	5	1990	1990	NUM
inlawrev-2922	321	6	)	)	PUNCT
inlawrev-2922	321	7	(	(	PUNCT
inlawrev-2922	321	8	holding	hold	VERB
inlawrev-2922	321	9	that	that	DET
inlawrev-2922	321	10	tax	tax	NOUN
inlawrev-2922	321	11	court	court	NOUN
inlawrev-2922	321	12	lacks	lack	VERB
inlawrev-2922	321	13	jurisdiction	jurisdiction	NOUN
inlawrev-2922	321	14	over	over	ADP
inlawrev-2922	321	15	injunctive	injunctive	ADJ
inlawrev-2922	321	16	relief	relief	NOUN
inlawrev-2922	321	17	petitions	petition	NOUN
inlawrev-2922	321	18	when	when	SCONJ
inlawrev-2922	321	19	no	no	DET
inlawrev-2922	321	20	original	original	ADJ
inlawrev-2922	321	21	tax	tax	NOUN
inlawrev-2922	321	22	appeal	appeal	NOUN
inlawrev-2922	321	23	is	be	AUX
inlawrev-2922	321	24	on	on	ADP
inlawrev-2922	321	25	file	file	NOUN
inlawrev-2922	321	26	)	)	PUNCT
inlawrev-2922	321	27	.	.	PUNCT
inlawrev-2922	322	1	51	51	NUM
inlawrev-2922	322	2	.	.	PUNCT
inlawrev-2922	323	1	richards	richard	NOUN
inlawrev-2922	323	2	v.	v.	ADP
inlawrev-2922	323	3	crown	crown	PROPN
inlawrev-2922	323	4	point	point	NOUN
inlawrev-2922	323	5	community	community	PROPN
inlawrev-2922	323	6	school	school	PROPN
inlawrev-2922	323	7	corp	corp	PROPN
inlawrev-2922	323	8	.	.	PROPN
inlawrev-2922	323	9	,	,	PUNCT
inlawrev-2922	323	10	256	256	NUM
inlawrev-2922	323	11	ind	ind	NOUN
inlawrev-2922	323	12	.	.	PUNCT
inlawrev-2922	324	1	347	347	NUM
inlawrev-2922	324	2	,	,	PUNCT
inlawrev-2922	324	3	350	350	NUM
inlawrev-2922	324	4	,	,	PUNCT
inlawrev-2922	324	5	269	269	NUM
inlawrev-2922	324	6	n.e.2d	n.e.2d	NOUN
inlawrev-2922	324	7	5	5	NUM
inlawrev-2922	324	8	,	,	PUNCT
inlawrev-2922	324	9	7	7	NUM
inlawrev-2922	324	10	(	(	PUNCT
inlawrev-2922	324	11	1971	1971	NUM
inlawrev-2922	324	12	)	)	PUNCT
inlawrev-2922	324	13	.	.	PUNCT
inlawrev-2922	325	1	52	52	NUM
inlawrev-2922	325	2	.	.	PUNCT
inlawrev-2922	326	1	i	i	PRON
inlawrev-2922	326	2	d.	d.	PROPN
inlawrev-2922	326	3	see	see	VERB
inlawrev-2922	326	4	also	also	ADV
inlawrev-2922	326	5	in	in	ADP
inlawrev-2922	326	6	re	re	NOUN
inlawrev-2922	326	7	green	green	ADJ
inlawrev-2922	326	8	,	,	PUNCT
inlawrev-2922	326	9	525	525	NUM
inlawrev-2922	326	10	n.e.2d	n.e.2d	NOUN
inlawrev-2922	326	11	634	634	NUM
inlawrev-2922	326	12	,	,	PUNCT
inlawrev-2922	326	13	635	635	NUM
inlawrev-2922	326	14	(	(	PUNCT
inlawrev-2922	326	15	ind	ind	NOUN
inlawrev-2922	326	16	.	.	PUNCT
inlawrev-2922	327	1	ct	ct	PROPN
inlawrev-2922	327	2	.	.	PUNCT
inlawrev-2922	328	1	app	app	PROPN
inlawrev-2922	328	2	.	.	PROPN
inlawrev-2922	328	3	1988	1988	NUM
inlawrev-2922	328	4	)	)	PUNCT
inlawrev-2922	329	1	(	(	PUNCT
inlawrev-2922	329	2	"	"	PUNCT
inlawrev-2922	329	3	generally	generally	ADV
inlawrev-2922	329	4	,	,	PUNCT
inlawrev-2922	329	5	a	a	DET
inlawrev-2922	329	6	final	final	ADJ
inlawrev-2922	329	7	judgment	judgment	NOUN
inlawrev-2922	329	8	is	be	AUX
inlawrev-2922	329	9	one	one	NUM
inlawrev-2922	329	10	which	which	PRON
inlawrev-2922	329	11	disposes	dispose	VERB
inlawrev-2922	329	12	of	of	ADP
inlawrev-2922	329	13	all	all	DET
inlawrev-2922	329	14	the	the	DET
inlawrev-2922	329	15	issues	issue	NOUN
inlawrev-2922	329	16	as	as	ADP
inlawrev-2922	329	17	to	to	ADP
inlawrev-2922	329	18	all	all	DET
inlawrev-2922	329	19	the	the	DET
inlawrev-2922	329	20	parties	party	NOUN
inlawrev-2922	329	21	and	and	CCONJ
inlawrev-2922	329	22	puts	put	VERB
inlawrev-2922	329	23	an	an	DET
inlawrev-2922	329	24	end	end	NOUN
inlawrev-2922	329	25	to	to	ADP
inlawrev-2922	329	26	the	the	DET
inlawrev-2922	329	27	matter	matter	NOUN
inlawrev-2922	329	28	in	in	ADP
inlawrev-2922	329	29	question	question	NOUN
inlawrev-2922	329	30	.	.	PUNCT
inlawrev-2922	329	31	"	"	PUNCT
inlawrev-2922	329	32	)	)	PUNCT
inlawrev-2922	329	33	.	.	PUNCT
inlawrev-2922	330	1	53	53	NUM
inlawrev-2922	330	2	.	.	X
inlawrev-2922	331	1	note	note	NOUN
inlawrev-2922	331	2	,	,	PUNCT
inlawrev-2922	331	3	however	however	ADV
inlawrev-2922	331	4	,	,	PUNCT
inlawrev-2922	331	5	that	that	SCONJ
inlawrev-2922	331	6	original	original	ADJ
inlawrev-2922	331	7	"	"	PUNCT
inlawrev-2922	331	8	determinations	determination	NOUN
inlawrev-2922	331	9	"	"	PUNCT
inlawrev-2922	331	10	of	of	ADP
inlawrev-2922	331	11	inheritance	inheritance	NOUN
inlawrev-2922	331	12	tax	tax	NOUN
inlawrev-2922	331	13	made	make	VERB
inlawrev-2922	331	14	by	by	ADP
inlawrev-2922	331	15	the	the	DET
inlawrev-2922	331	16	probate	probate	NOUN
inlawrev-2922	331	17	court	court	NOUN
inlawrev-2922	331	18	pursuant	pursuant	ADJ
inlawrev-2922	331	19	to	to	ADP
inlawrev-2922	331	20	indiana	indiana	PROPN
inlawrev-2922	331	21	code	code	PROPN
inlawrev-2922	331	22	§	§	PROPN
inlawrev-2922	331	23	6	6	NUM
inlawrev-2922	331	24	-	-	SYM
inlawrev-2922	331	25	4.1	4.1	NUM
inlawrev-2922	331	26	-	-	PUNCT
inlawrev-2922	331	27	5	5	NUM
inlawrev-2922	331	28	-	-	SYM
inlawrev-2922	331	29	10	10	NUM
inlawrev-2922	331	30	are	be	AUX
inlawrev-2922	331	31	apparently	apparently	ADV
inlawrev-2922	331	32	not	not	PART
inlawrev-2922	331	33	appealable	appealable	ADJ
inlawrev-2922	331	34	,	,	PUNCT
inlawrev-2922	331	35	at	at	ADP
inlawrev-2922	331	36	least	least	ADJ
inlawrev-2922	331	37	not	not	PART
inlawrev-2922	331	38	to	to	ADP
inlawrev-2922	331	39	the	the	DET
inlawrev-2922	331	40	indiana	indiana	PROPN
inlawrev-2922	331	41	tax	tax	PROPN
inlawrev-2922	331	42	court	court	NOUN
inlawrev-2922	331	43	,	,	PUNCT
inlawrev-2922	331	44	for	for	ADP
inlawrev-2922	331	45	only	only	ADJ
inlawrev-2922	331	46	redeterminations	redetermination	NOUN
inlawrev-2922	331	47	and	and	CCONJ
inlawrev-2922	331	48	decisions	decision	NOUN
inlawrev-2922	331	49	reviewing	review	VERB
inlawrev-2922	331	50	denials	denial	NOUN
inlawrev-2922	331	51	of	of	ADP
inlawrev-2922	331	52	refund	refund	NOUN
inlawrev-2922	331	53	claims	claim	NOUN
inlawrev-2922	331	54	are	be	AUX
inlawrev-2922	331	55	appealable	appealable	ADJ
inlawrev-2922	331	56	to	to	ADP
inlawrev-2922	331	57	the	the	DET
inlawrev-2922	331	58	indiana	indiana	PROPN
inlawrev-2922	331	59	tax	tax	PROPN
inlawrev-2922	331	60	court	court	NOUN
inlawrev-2922	331	61	.	.	PUNCT
inlawrev-2922	332	1	thus	thus	ADV
inlawrev-2922	332	2	,	,	PUNCT
inlawrev-2922	332	3	a	a	DET
inlawrev-2922	332	4	probate	probate	NOUN
inlawrev-2922	332	5	court	court	NOUN
inlawrev-2922	332	6	's	's	PART
inlawrev-2922	332	7	initial	initial	ADJ
inlawrev-2922	332	8	"	"	PUNCT
inlawrev-2922	332	9	order	order	NOUN
inlawrev-2922	332	10	determining	determine	VERB
inlawrev-2922	332	11	inheritance	inheritance	NOUN
inlawrev-2922	332	12	tax	tax	NOUN
inlawrev-2922	332	13	due	due	ADJ
inlawrev-2922	332	14	,	,	PUNCT
inlawrev-2922	332	15	"	"	PUNCT
inlawrev-2922	332	16	which	which	PRON
inlawrev-2922	332	17	is	be	AUX
inlawrev-2922	332	18	often	often	ADV
inlawrev-2922	332	19	completed	complete	VERB
inlawrev-2922	332	20	on	on	ADP
inlawrev-2922	332	21	form	form	NOUN
inlawrev-2922	332	22	ih9	ih9	PROPN
inlawrev-2922	332	23	of	of	ADP
inlawrev-2922	332	24	the	the	DET
inlawrev-2922	332	25	department	department	NOUN
inlawrev-2922	332	26	,	,	PUNCT
inlawrev-2922	332	27	is	be	AUX
inlawrev-2922	332	28	not	not	PART
inlawrev-2922	332	29	appealable	appealable	ADJ
inlawrev-2922	332	30	to	to	ADP
inlawrev-2922	332	31	the	the	DET
inlawrev-2922	332	32	indiana	indiana	PROPN
inlawrev-2922	332	33	tax	tax	PROPN
inlawrev-2922	332	34	court	court	NOUN
inlawrev-2922	332	35	.	.	PUNCT
inlawrev-2922	333	1	by	by	ADP
inlawrev-2922	333	2	not	not	PART
inlawrev-2922	333	3	allowing	allow	VERB
inlawrev-2922	333	4	an	an	DET
inlawrev-2922	333	5	appeal	appeal	NOUN
inlawrev-2922	333	6	to	to	ADP
inlawrev-2922	333	7	the	the	DET
inlawrev-2922	333	8	department	department	NOUN
inlawrev-2922	333	9	,	,	PUNCT
inlawrev-2922	333	10	the	the	DET
inlawrev-2922	333	11	legislature	legislature	NOUN
inlawrev-2922	333	12	has	have	AUX
inlawrev-2922	333	13	in	in	ADP
inlawrev-2922	333	14	essence	essence	NOUN
inlawrev-2922	333	15	required	require	VERB
inlawrev-2922	333	16	a	a	DET
inlawrev-2922	333	17	motion	motion	NOUN
inlawrev-2922	333	18	to	to	PART
inlawrev-2922	333	19	correct	correct	VERB
inlawrev-2922	333	20	errors	error	NOUN
inlawrev-2922	333	21	,	,	PUNCT
inlawrev-2922	333	22	in	in	ADP
inlawrev-2922	333	23	the	the	DET
inlawrev-2922	333	24	form	form	NOUN
inlawrev-2922	333	25	of	of	ADP
inlawrev-2922	333	26	a	a	DET
inlawrev-2922	333	27	petition	petition	NOUN
inlawrev-2922	333	28	for	for	ADP
inlawrev-2922	333	29	rehearing	rehear	VERB
inlawrev-2922	333	30	under	under	ADP
inlawrev-2922	333	31	indiana	indiana	PROPN
inlawrev-2922	333	32	code	code	PROPN
inlawrev-2922	333	33	§	§	PROPN
inlawrev-2922	333	34	6	6	NUM
inlawrev-2922	333	35	-	-	SYM
inlawrev-2922	333	36	4.1	4.1	NUM
inlawrev-2922	333	37	-	-	PUNCT
inlawrev-2922	333	38	7	7	NUM
inlawrev-2922	333	39	-	-	SYM
inlawrev-2922	333	40	1	1	NUM
inlawrev-2922	333	41	,	,	PUNCT
inlawrev-2922	333	42	as	as	ADP
inlawrev-2922	333	43	a	a	DET
inlawrev-2922	333	44	prerequisite	prerequisite	NOUN
inlawrev-2922	333	45	to	to	ADP
inlawrev-2922	333	46	appealing	appeal	VERB
inlawrev-2922	333	47	to	to	ADP
inlawrev-2922	333	48	the	the	DET
inlawrev-2922	333	49	tax	tax	NOUN
inlawrev-2922	333	50	court	court	NOUN
inlawrev-2922	333	51	.	.	PUNCT
inlawrev-2922	334	1	see	see	VERB
inlawrev-2922	334	2	ind	ind	PROPN
inlawrev-2922	334	3	.	.	PUNCT
inlawrev-2922	335	1	code	code	PROPN
inlawrev-2922	335	2	§	§	PROPN
inlawrev-2922	335	3	6	6	NUM
inlawrev-2922	335	4	-	-	SYM
inlawrev-2922	335	5	4.1	4.1	NUM
inlawrev-2922	335	6	-	-	PUNCT
inlawrev-2922	335	7	7	7	NUM
inlawrev-2922	335	8	-	-	SYM
inlawrev-2922	335	9	1	1	NUM
inlawrev-2922	335	10	(	(	PUNCT
inlawrev-2922	335	11	1984	1984	NUM
inlawrev-2922	335	12	)	)	PUNCT
inlawrev-2922	335	13	.	.	PUNCT
inlawrev-2922	336	1	this	this	DET
inlawrev-2922	336	2	effect	effect	NOUN
inlawrev-2922	336	3	contrasts	contrast	VERB
inlawrev-2922	336	4	with	with	ADP
inlawrev-2922	336	5	the	the	DET
inlawrev-2922	336	6	recent	recent	ADJ
inlawrev-2922	336	7	amendments	amendment	NOUN
inlawrev-2922	336	8	to	to	ADP
inlawrev-2922	336	9	trial	trial	NOUN
inlawrev-2922	336	10	rule	rule	NOUN
inlawrev-2922	336	11	59(a	59(a	NUM
inlawrev-2922	336	12	)	)	PUNCT
inlawrev-2922	336	13	that	that	PRON
inlawrev-2922	336	14	make	make	VERB
inlawrev-2922	336	15	a	a	DET
inlawrev-2922	336	16	motion	motion	NOUN
inlawrev-2922	336	17	to	to	PART
inlawrev-2922	336	18	correct	correct	VERB
inlawrev-2922	336	19	errors	error	NOUN
inlawrev-2922	336	20	permissive	permissive	ADJ
inlawrev-2922	336	21	in	in	ADP
inlawrev-2922	336	22	most	most	ADJ
inlawrev-2922	336	23	cases	case	NOUN
inlawrev-2922	336	24	.	.	PUNCT
inlawrev-2922	337	1	ind	ind	NOUN
inlawrev-2922	337	2	.	.	PUNCT
inlawrev-2922	338	1	r.	r.	PROPN
inlawrev-2922	338	2	trial	trial	PROPN
inlawrev-2922	338	3	p.	p.	PROPN
inlawrev-2922	338	4	59(a	59(a	NUM
inlawrev-2922	338	5	)	)	PUNCT
inlawrev-2922	338	6	.	.	PUNCT
inlawrev-2922	339	1	1991	1991	NUM
inlawrev-2922	339	2	]	]	PUNCT
inlawrev-2922	339	3	indiana	indiana	PROPN
inlawrev-2922	339	4	tax	tax	PROPN
inlawrev-2922	339	5	law	law	NOUN
inlawrev-2922	339	6	1137	1137	NUM
inlawrev-2922	339	7	although	although	SCONJ
inlawrev-2922	339	8	the	the	DET
inlawrev-2922	339	9	administration	administration	NOUN
inlawrev-2922	339	10	of	of	ADP
inlawrev-2922	339	11	the	the	DET
inlawrev-2922	339	12	estate	estate	NOUN
inlawrev-2922	339	13	may	may	AUX
inlawrev-2922	339	14	continue	continue	VERB
inlawrev-2922	339	15	after	after	ADP
inlawrev-2922	339	16	such	such	ADJ
inlawrev-2922	339	17	decisions	decision	NOUN
inlawrev-2922	339	18	,	,	PUNCT
inlawrev-2922	339	19	the	the	DET
inlawrev-2922	339	20	adversarial	adversarial	ADJ
inlawrev-2922	339	21	posture	posture	NOUN
inlawrev-2922	339	22	taken	take	VERB
inlawrev-2922	339	23	over	over	ADP
inlawrev-2922	339	24	the	the	DET
inlawrev-2922	339	25	death	death	NOUN
inlawrev-2922	339	26	tax	tax	NOUN
inlawrev-2922	339	27	issues	issue	NOUN
inlawrev-2922	339	28	has	have	AUX
inlawrev-2922	339	29	subsided	subside	VERB
inlawrev-2922	339	30	.	.	PUNCT
inlawrev-2922	340	1	thus	thus	ADV
inlawrev-2922	340	2	,	,	PUNCT
inlawrev-2922	340	3	if	if	SCONJ
inlawrev-2922	340	4	appellate	appellate	ADJ
inlawrev-2922	340	5	rule	rule	NOUN
inlawrev-2922	340	6	4(a	4(a	NUM
inlawrev-2922	340	7	)	)	PUNCT
inlawrev-2922	340	8	's	's	PART
inlawrev-2922	340	9	final	final	ADJ
inlawrev-2922	340	10	judgment	judgment	NOUN
inlawrev-2922	340	11	requirement	requirement	NOUN
inlawrev-2922	340	12	apphes	apphe	VERB
inlawrev-2922	340	13	to	to	ADP
inlawrev-2922	340	14	these	these	DET
inlawrev-2922	340	15	death	death	NOUN
inlawrev-2922	340	16	tax	tax	NOUN
inlawrev-2922	340	17	appeals	appeal	NOUN
inlawrev-2922	340	18	,	,	PUNCT
inlawrev-2922	340	19	the	the	DET
inlawrev-2922	340	20	prerequisite	prerequisite	NOUN
inlawrev-2922	340	21	should	should	AUX
inlawrev-2922	340	22	be	be	AUX
inlawrev-2922	340	23	satisfied	satisfied	ADJ
inlawrev-2922	340	24	in	in	ADP
inlawrev-2922	340	25	each	each	DET
inlawrev-2922	340	26	instance	instance	NOUN
inlawrev-2922	340	27	,	,	PUNCT
inlawrev-2922	340	28	and	and	CCONJ
inlawrev-2922	340	29	the	the	DET
inlawrev-2922	340	30	appeals	appeal	NOUN
inlawrev-2922	340	31	should	should	AUX
inlawrev-2922	340	32	proceed	proceed	VERB
inlawrev-2922	340	33	to	to	ADP
inlawrev-2922	340	34	the	the	DET
inlawrev-2922	340	35	indiana	indiana	PROPN
inlawrev-2922	340	36	tax	tax	NOUN
inlawrev-2922	340	37	court	court	NOUN
inlawrev-2922	340	38	.	.	PUNCT
inlawrev-2922	341	1	5^	5^	NOUN
inlawrev-2922	341	2	thus	thus	ADV
inlawrev-2922	341	3	,	,	PUNCT
inlawrev-2922	341	4	it	it	PRON
inlawrev-2922	341	5	appears	appear	VERB
inlawrev-2922	341	6	that	that	SCONJ
inlawrev-2922	341	7	indiana	indiana	PROPN
inlawrev-2922	341	8	's	's	PART
inlawrev-2922	341	9	rules	rule	NOUN
inlawrev-2922	341	10	of	of	ADP
inlawrev-2922	341	11	appellate	appellate	ADJ
inlawrev-2922	341	12	procedure	procedure	NOUN
inlawrev-2922	341	13	apply	apply	VERB
inlawrev-2922	341	14	to	to	ADP
inlawrev-2922	341	15	appeals	appeal	NOUN
inlawrev-2922	341	16	of	of	ADP
inlawrev-2922	341	17	death	death	NOUN
inlawrev-2922	341	18	tax	tax	NOUN
inlawrev-2922	341	19	issues	issue	NOUN
inlawrev-2922	341	20	from	from	ADP
inlawrev-2922	341	21	probate	probate	NOUN
inlawrev-2922	341	22	courts	court	NOUN
inlawrev-2922	341	23	to	to	ADP
inlawrev-2922	341	24	the	the	DET
inlawrev-2922	341	25	indiana	indiana	PROPN
inlawrev-2922	341	26	tax	tax	PROPN
inlawrev-2922	341	27	court	court	NOUN
inlawrev-2922	341	28	.	.	PUNCT
inlawrev-2922	342	1	counsel	counsel	NOUN
inlawrev-2922	342	2	involved	involve	VERB
inlawrev-2922	342	3	in	in	ADP
inlawrev-2922	342	4	such	such	ADJ
inlawrev-2922	342	5	appeals	appeal	NOUN
inlawrev-2922	342	6	should	should	AUX
inlawrev-2922	342	7	review	review	VERB
inlawrev-2922	342	8	these	these	DET
inlawrev-2922	342	9	rules	rule	NOUN
inlawrev-2922	342	10	as	as	ADV
inlawrev-2922	342	11	well	well	ADV
inlawrev-2922	342	12	as	as	ADP
inlawrev-2922	342	13	the	the	DET
inlawrev-2922	342	14	rules	rule	NOUN
inlawrev-2922	342	15	for	for	ADP
inlawrev-2922	342	16	the	the	DET
inlawrev-2922	342	17	indiana	indiana	PROPN
inlawrev-2922	342	18	tax	tax	PROPN
inlawrev-2922	342	19	court	court	NOUN
inlawrev-2922	342	20	and	and	CCONJ
inlawrev-2922	342	21	ensure	ensure	VERB
inlawrev-2922	342	22	compliance	compliance	NOUN
inlawrev-2922	342	23	with	with	ADP
inlawrev-2922	342	24	both	both	PRON
inlawrev-2922	342	25	.	.	PUNCT
inlawrev-2922	343	1	d.	d.	PROPN
inlawrev-2922	343	2	proposed	propose	VERB
inlawrev-2922	343	3	legislation	legislation	NOUN
inlawrev-2922	343	4	in	in	ADP
inlawrev-2922	343	5	order	order	NOUN
inlawrev-2922	343	6	to	to	PART
inlawrev-2922	343	7	clarify	clarify	VERB
inlawrev-2922	343	8	how	how	SCONJ
inlawrev-2922	343	9	appeals	appeal	NOUN
inlawrev-2922	343	10	from	from	ADP
inlawrev-2922	343	11	the	the	DET
inlawrev-2922	343	12	probate	probate	NOUN
inlawrev-2922	343	13	courts	court	NOUN
inlawrev-2922	343	14	should	should	AUX
inlawrev-2922	343	15	proceed	proceed	VERB
inlawrev-2922	343	16	to	to	ADP
inlawrev-2922	343	17	the	the	DET
inlawrev-2922	343	18	tax	tax	NOUN
inlawrev-2922	343	19	court	court	NOUN
inlawrev-2922	343	20	,	,	PUNCT
inlawrev-2922	343	21	a	a	DET
inlawrev-2922	343	22	few	few	ADJ
inlawrev-2922	343	23	technical	technical	ADJ
inlawrev-2922	343	24	corrections	correction	NOUN
inlawrev-2922	343	25	are	be	AUX
inlawrev-2922	343	26	warranted	warrant	VERB
inlawrev-2922	343	27	.	.	PUNCT
inlawrev-2922	344	1	first	first	ADV
inlawrev-2922	344	2	,	,	PUNCT
inlawrev-2922	344	3	each	each	PRON
inlawrev-2922	344	4	of	of	ADP
inlawrev-2922	344	5	the	the	DET
inlawrev-2922	344	6	provisions	provision	NOUN
inlawrev-2922	344	7	allowing	allow	VERB
inlawrev-2922	344	8	appeal	appeal	NOUN
inlawrev-2922	344	9	of	of	ADP
inlawrev-2922	344	10	death	death	NOUN
inlawrev-2922	344	11	tax	tax	NOUN
inlawrev-2922	344	12	issues	issue	NOUN
inlawrev-2922	344	13	to	to	ADP
inlawrev-2922	344	14	the	the	DET
inlawrev-2922	344	15	indiana	indiana	PROPN
inlawrev-2922	344	16	tax	tax	PROPN
inlawrev-2922	344	17	court	court	NOUN
inlawrev-2922	344	18	should	should	AUX
inlawrev-2922	344	19	be	be	AUX
inlawrev-2922	344	20	amended	amend	VERB
inlawrev-2922	344	21	to	to	PART
inlawrev-2922	344	22	make	make	VERB
inlawrev-2922	344	23	clear	clear	ADJ
inlawrev-2922	344	24	that	that	SCONJ
inlawrev-2922	344	25	the	the	DET
inlawrev-2922	344	26	indiana	indiana	PROPN
inlawrev-2922	344	27	rules	rule	NOUN
inlawrev-2922	344	28	of	of	ADP
inlawrev-2922	344	29	appellate	appellate	ADJ
inlawrev-2922	344	30	procedure	procedure	NOUN
inlawrev-2922	344	31	apply	apply	VERB
inlawrev-2922	344	32	,	,	PUNCT
inlawrev-2922	344	33	rather	rather	ADV
inlawrev-2922	344	34	than	than	ADP
inlawrev-2922	344	35	using	use	VERB
inlawrev-2922	344	36	a	a	DET
inlawrev-2922	344	37	nondescript	nondescript	ADJ
inlawrev-2922	344	38	reference	reference	NOUN
inlawrev-2922	344	39	to	to	ADP
inlawrev-2922	344	40	*	*	PROPN
inlawrev-2922	344	41	*	*	PUNCT
inlawrev-2922	344	42	the	the	DET
inlawrev-2922	344	43	rules	rule	NOUN
inlawrev-2922	344	44	of	of	ADP
inlawrev-2922	344	45	appellate	appellate	ADJ
inlawrev-2922	344	46	procedure	procedure	NOUN
inlawrev-2922	344	47	.	.	PUNCT
inlawrev-2922	345	1	"	"	PUNCT
inlawrev-2922	345	2	^^	^^	SYM
inlawrev-2922	345	3	second	second	ADJ
inlawrev-2922	345	4	,	,	PUNCT
inlawrev-2922	345	5	these	these	DET
inlawrev-2922	345	6	provisions	provision	NOUN
inlawrev-2922	345	7	should	should	AUX
inlawrev-2922	345	8	also	also	ADV
inlawrev-2922	345	9	state	state	VERB
inlawrev-2922	345	10	that	that	SCONJ
inlawrev-2922	345	11	the	the	DET
inlawrev-2922	345	12	probate	probate	NOUN
inlawrev-2922	345	13	courts	court	NOUN
inlawrev-2922	345	14	'	'	PART
inlawrev-2922	345	15	decisions	decision	NOUN
inlawrev-2922	345	16	are	be	AUX
inlawrev-2922	345	17	to	to	PART
inlawrev-2922	345	18	be	be	AUX
inlawrev-2922	345	19	considered	consider	VERB
inlawrev-2922	345	20	final	final	ADJ
inlawrev-2922	345	21	judgments	judgment	NOUN
inlawrev-2922	345	22	for	for	ADP
inlawrev-2922	345	23	purposes	purpose	NOUN
inlawrev-2922	345	24	of	of	ADP
inlawrev-2922	345	25	appeal	appeal	NOUN
inlawrev-2922	345	26	.	.	PUNCT
inlawrev-2922	346	1	third	third	ADJ
inlawrev-2922	346	2	,	,	PUNCT
inlawrev-2922	346	3	it	it	PRON
inlawrev-2922	346	4	should	should	AUX
inlawrev-2922	346	5	be	be	AUX
inlawrev-2922	346	6	made	make	VERB
inlawrev-2922	346	7	clear	clear	ADJ
inlawrev-2922	346	8	that	that	SCONJ
inlawrev-2922	346	9	appeals	appeal	NOUN
inlawrev-2922	346	10	can	can	AUX
inlawrev-2922	346	11	only	only	ADV
inlawrev-2922	346	12	go	go	VERB
inlawrev-2922	346	13	to	to	ADP
inlawrev-2922	346	14	the	the	DET
inlawrev-2922	346	15	indiana	indiana	PROPN
inlawrev-2922	346	16	tax	tax	PROPN
inlawrev-2922	346	17	court	court	NOUN
inlawrev-2922	346	18	,	,	PUNCT
inlawrev-2922	346	19	and	and	CCONJ
inlawrev-2922	346	20	not	not	PART
inlawrev-2922	346	21	to	to	ADP
inlawrev-2922	346	22	the	the	DET
inlawrev-2922	346	23	indiana	indiana	PROPN
inlawrev-2922	346	24	court	court	PROPN
inlawrev-2922	346	25	of	of	ADP
inlawrev-2922	346	26	appeals	appeal	NOUN
inlawrev-2922	346	27	.	.	PUNCT
inlawrev-2922	347	1	the	the	DET
inlawrev-2922	347	2	proposed	propose	VERB
inlawrev-2922	347	3	amendments	amendment	NOUN
inlawrev-2922	347	4	,	,	PUNCT
inlawrev-2922	347	5	with	with	SCONJ
inlawrev-2922	347	6	new	new	ADJ
inlawrev-2922	347	7	language	language	NOUN
inlawrev-2922	347	8	italicized	italicize	VERB
inlawrev-2922	347	9	and	and	CCONJ
inlawrev-2922	347	10	deleted	delete	VERB
inlawrev-2922	347	11	language	language	NOUN
inlawrev-2922	347	12	stricken	stricken	VERB
inlawrev-2922	347	13	,	,	PUNCT
inlawrev-2922	347	14	would	would	AUX
inlawrev-2922	347	15	read	read	VERB
inlawrev-2922	347	16	:	:	PUNCT
inlawrev-2922	347	17	ind	ind	PROPN
inlawrev-2922	347	18	.	.	PUNCT
inlawrev-2922	348	1	code	code	PROPN
inlawrev-2922	348	2	§	§	PROPN
inlawrev-2922	348	3	6	6	NUM
inlawrev-2922	348	4	-	-	SYM
inlawrev-2922	348	5	4.1	4.1	NUM
inlawrev-2922	348	6	-	-	PUNCT
inlawrev-2922	348	7	7	7	NUM
inlawrev-2922	348	8	-	-	SYM
inlawrev-2922	348	9	7	7	NUM
inlawrev-2922	348	10	—	—	PUNCT
inlawrev-2922	348	11	a	a	DET
inlawrev-2922	348	12	probate	probate	NOUN
inlawrev-2922	348	13	court	court	NOUN
inlawrev-2922	348	14	's	's	PART
inlawrev-2922	348	15	redetermination	redetermination	NOUN
inlawrev-2922	348	16	of	of	ADP
inlawrev-2922	348	17	inheritance	inheritance	NOUN
inlawrev-2922	348	18	tax	tax	NOUN
inlawrev-2922	348	19	under	under	ADP
inlawrev-2922	348	20	this	this	DET
inlawrev-2922	348	21	chapter	chapter	NOUN
inlawrev-2922	348	22	may	may	AUX
inlawrev-2922	348	23	be	be	AUX
inlawrev-2922	348	24	appealed	appeal	VERB
inlawrev-2922	348	25	to	to	ADP
inlawrev-2922	348	26	the	the	DET
inlawrev-2922	348	27	tax	tax	NOUN
inlawrev-2922	348	28	court	court	NOUN
inlawrev-2922	348	29	in	in	ADP
inlawrev-2922	348	30	accordance	accordance	NOUN
inlawrev-2922	348	31	with	with	ADP
inlawrev-2922	348	32	the	the	DET
inlawrev-2922	348	33	ftries	ftrie	NOUN
inlawrev-2922	348	34	of	of	ADP
inlawrev-2922	348	35	appellate	appellate	ADJ
inlawrev-2922	348	36	procedure	procedure	NOUN
inlawrev-2922	348	37	the	the	DET
inlawrev-2922	348	38	indiana	indiana	PROPN
inlawrev-2922	348	39	rules	rule	NOUN
inlawrev-2922	348	40	of	of	ADP
inlawrev-2922	348	41	appellate	appellate	ADJ
inlawrev-2922	348	42	procedure	procedure	NOUN
inlawrev-2922	348	43	.	.	PUNCT
inlawrev-2922	349	1	such	such	ADJ
inlawrev-2922	349	2	redeterminations	redetermination	NOUN
inlawrev-2922	349	3	shall	shall	AUX
inlawrev-2922	349	4	be	be	AUX
inlawrev-2922	349	5	considered	consider	VERB
inlawrev-2922	349	6	final	final	ADJ
inlawrev-2922	349	7	judgments	judgment	NOUN
inlawrev-2922	349	8	for	for	ADP
inlawrev-2922	349	9	purposes	purpose	NOUN
inlawrev-2922	349	10	of	of	ADP
inlawrev-2922	349	11	appeal	appeal	NOUN
inlawrev-2922	349	12	to	to	ADP
inlawrev-2922	349	13	the	the	DET
inlawrev-2922	349	14	tax	tax	NOUN
inlawrev-2922	349	15	court	court	NOUN
inlawrev-2922	349	16	.	.	PUNCT
inlawrev-2922	350	1	appeal	appeal	VERB
inlawrev-2922	350	2	from	from	ADP
inlawrev-2922	350	3	a	a	DET
inlawrev-2922	350	4	probate	probate	NOUN
inlawrev-2922	350	5	court	court	NOUN
inlawrev-2922	350	6	*	*	NOUN
inlawrev-2922	350	7	s	s	PART
inlawrev-2922	350	8	redetermination	redetermination	NOUN
inlawrev-2922	350	9	of	of	ADP
inlawrev-2922	350	10	inheritance	inheritance	NOUN
inlawrev-2922	350	11	tax	tax	NOUN
inlawrev-2922	350	12	may	may	AUX
inlawrev-2922	350	13	not	not	PART
inlawrev-2922	350	14	be	be	AUX
inlawrev-2922	350	15	taken	take	VERB
inlawrev-2922	350	16	to	to	ADP
inlawrev-2922	350	17	the	the	DET
inlawrev-2922	350	18	indiana	indiana	PROPN
inlawrev-2922	350	19	court	court	PROPN
inlawrev-2922	350	20	of	of	ADP
inlawrev-2922	350	21	appeals	appeal	NOUN
inlawrev-2922	350	22	.	.	PUNCT
inlawrev-2922	351	1	ind	ind	PROPN
inlawrev-2922	351	2	.	.	PUNCT
inlawrev-2922	352	1	code	code	PROPN
inlawrev-2922	352	2	§	§	PROPN
inlawrev-2922	352	3	6	6	NUM
inlawrev-2922	352	4	-	-	SYM
inlawrev-2922	352	5	4.1	4.1	NUM
inlawrev-2922	352	6	-	-	PUNCT
inlawrev-2922	352	7	10	10	NUM
inlawrev-2922	352	8	-	-	SYM
inlawrev-2922	352	9	5	5	NUM
inlawrev-2922	352	10	—	—	PUNCT
inlawrev-2922	352	11	when	when	SCONJ
inlawrev-2922	352	12	an	an	DET
inlawrev-2922	352	13	appeal	appeal	NOUN
inlawrev-2922	352	14	is	be	AUX
inlawrev-2922	352	15	initiated	initiate	VERB
inlawrev-2922	352	16	under	under	ADP
inlawrev-2922	352	17	section	section	NOUN
inlawrev-2922	352	18	4	4	NUM
inlawrev-2922	352	19	of	of	ADP
inlawrev-2922	352	20	this	this	DET
inlawrev-2922	352	21	chapter	chapter	NOUN
inlawrev-2922	352	22	,	,	PUNCT
inlawrev-2922	352	23	the	the	DET
inlawrev-2922	352	24	probate	probate	NOUN
inlawrev-2922	352	25	court	court	NOUN
inlawrev-2922	352	26	shall	shall	AUX
inlawrev-2922	352	27	determine	determine	VERB
inlawrev-2922	352	28	the	the	DET
inlawrev-2922	352	29	amount	amount	NOUN
inlawrev-2922	352	30	of	of	ADP
inlawrev-2922	352	31	any	any	DET
inlawrev-2922	352	32	tax	tax	NOUN
inlawrev-2922	352	33	refund	refund	NOUN
inlawrev-2922	352	34	due	due	ADJ
inlawrev-2922	352	35	.	.	PUNCT
inlawrev-2922	353	1	either	either	DET
inlawrev-2922	353	2	party	party	NOUN
inlawrev-2922	353	3	may	may	AUX
inlawrev-2922	353	4	appeal	appeal	VERB
inlawrev-2922	353	5	the	the	DET
inlawrev-2922	353	6	54	54	NUM
inlawrev-2922	353	7	.	.	PUNCT
inlawrev-2922	353	8	to	to	PART
inlawrev-2922	353	9	ensure	ensure	VERB
inlawrev-2922	353	10	appealability	appealability	NOUN
inlawrev-2922	353	11	,	,	PUNCT
inlawrev-2922	353	12	practitioners	practitioner	NOUN
inlawrev-2922	353	13	could	could	AUX
inlawrev-2922	353	14	alternatively	alternatively	ADV
inlawrev-2922	353	15	seek	seek	VERB
inlawrev-2922	353	16	to	to	PART
inlawrev-2922	353	17	have	have	VERB
inlawrev-2922	353	18	the	the	DET
inlawrev-2922	353	19	probate	probate	NOUN
inlawrev-2922	353	20	court	court	NOUN
inlawrev-2922	353	21	's	's	PART
inlawrev-2922	353	22	decision	decision	NOUN
inlawrev-2922	353	23	certified	certify	VERB
inlawrev-2922	353	24	as	as	ADP
inlawrev-2922	353	25	a	a	DET
inlawrev-2922	353	26	final	final	ADJ
inlawrev-2922	353	27	judgment	judgment	NOUN
inlawrev-2922	353	28	under	under	ADP
inlawrev-2922	353	29	trial	trial	NOUN
inlawrev-2922	353	30	rule	rule	NOUN
inlawrev-2922	353	31	54(b	54(b	NUM
inlawrev-2922	353	32	)	)	PUNCT
inlawrev-2922	353	33	,	,	PUNCT
inlawrev-2922	353	34	or	or	CCONJ
inlawrev-2922	353	35	certified	certify	VERB
inlawrev-2922	353	36	as	as	ADP
inlawrev-2922	353	37	an	an	DET
inlawrev-2922	353	38	appealable	appealable	ADJ
inlawrev-2922	353	39	interlocutory	interlocutory	NOUN
inlawrev-2922	353	40	order	order	NOUN
inlawrev-2922	353	41	under	under	ADP
inlawrev-2922	353	42	appellate	appellate	ADJ
inlawrev-2922	353	43	rule	rule	NOUN
inlawrev-2922	353	44	4(b)(6	4(b)(6	NUM
inlawrev-2922	353	45	)	)	PUNCT
inlawrev-2922	353	46	.	.	PUNCT
inlawrev-2922	354	1	see	see	VERB
inlawrev-2922	354	2	ind	ind	PROPN
inlawrev-2922	354	3	.	.	PUNCT
inlawrev-2922	355	1	r.	r.	PROPN
inlawrev-2922	355	2	trial	trial	PROPN
inlawrev-2922	355	3	p.	p.	NOUN
inlawrev-2922	355	4	54(b	54(b	NUM
inlawrev-2922	355	5	)	)	PUNCT
inlawrev-2922	355	6	;	;	PUNCT
inlawrev-2922	356	1	ind	ind	PROPN
inlawrev-2922	356	2	.	.	PUNCT
inlawrev-2922	357	1	app	app	PROPN
inlawrev-2922	357	2	.	.	PUNCT
inlawrev-2922	358	1	r.	r.	PROPN
inlawrev-2922	358	2	4(b)(6	4(b)(6	NUM
inlawrev-2922	358	3	)	)	PUNCT
inlawrev-2922	358	4	.	.	PUNCT
inlawrev-2922	359	1	if	if	SCONJ
inlawrev-2922	359	2	nothing	nothing	PRON
inlawrev-2922	359	3	else	else	ADV
inlawrev-2922	359	4	,	,	PUNCT
inlawrev-2922	359	5	such	such	DET
inlawrev-2922	359	6	an	an	DET
inlawrev-2922	359	7	awkward	awkward	ADJ
inlawrev-2922	359	8	request	request	NOUN
inlawrev-2922	359	9	would	would	AUX
inlawrev-2922	359	10	demonstrate	demonstrate	VERB
inlawrev-2922	359	11	the	the	DET
inlawrev-2922	359	12	true	true	ADJ
inlawrev-2922	359	13	finality	finality	NOUN
inlawrev-2922	359	14	of	of	ADP
inlawrev-2922	359	15	these	these	DET
inlawrev-2922	359	16	decisions	decision	NOUN
inlawrev-2922	359	17	.	.	PUNCT
inlawrev-2922	360	1	55	55	NUM
inlawrev-2922	360	2	.	.	PUNCT
inlawrev-2922	361	1	ind	ind	PROPN
inlawrev-2922	361	2	.	.	PUNCT
inlawrev-2922	361	3	code	code	PROPN
inlawrev-2922	361	4	ann	ann	PROPN
inlawrev-2922	361	5	.	.	PUNCT
inlawrev-2922	362	1	§	§	PROPN
inlawrev-2922	362	2	§	§	PROPN
inlawrev-2922	362	3	6	6	NUM
inlawrev-2922	362	4	-	-	SYM
inlawrev-2922	362	5	4.1	4.1	NUM
inlawrev-2922	362	6	-	-	PUNCT
inlawrev-2922	362	7	7	7	NUM
inlawrev-2922	362	8	-	-	SYM
inlawrev-2922	362	9	7	7	NUM
inlawrev-2922	362	10	,	,	PUNCT
inlawrev-2922	362	11	-10	-10	NUM
inlawrev-2922	362	12	-	-	SYM
inlawrev-2922	362	13	5	5	NUM
inlawrev-2922	362	14	,	,	PUNCT
inlawrev-2922	362	15	-11	-11	PUNCT
inlawrev-2922	362	16	-	-	X
inlawrev-2922	362	17	7	7	NUM
inlawrev-2922	362	18	(	(	PUNCT
inlawrev-2922	362	19	burns	burn	NOUN
inlawrev-2922	362	20	supp	supp	NOUN
inlawrev-2922	362	21	.	.	PUNCT
inlawrev-2922	363	1	1990	1990	NUM
inlawrev-2922	363	2	)	)	PUNCT
inlawrev-2922	363	3	.	.	PUNCT
inlawrev-2922	364	1	1138	1138	NUM
inlawrev-2922	364	2	indiana	indiana	PROPN
inlawrev-2922	364	3	law	law	PROPN
inlawrev-2922	364	4	review	review	NOUN
inlawrev-2922	365	1	[	[	X
inlawrev-2922	365	2	vol	vol	NOUN
inlawrev-2922	365	3	.	.	PUNCT
inlawrev-2922	366	1	24:1125	24:1125	NUM
inlawrev-2922	366	2	probate	probate	NOUN
inlawrev-2922	366	3	court	court	NOUN
inlawrev-2922	366	4	's	's	PART
inlawrev-2922	366	5	decision	decision	NOUN
inlawrev-2922	366	6	to	to	ADP
inlawrev-2922	366	7	the	the	DET
inlawrev-2922	366	8	tax	tax	NOUN
inlawrev-2922	366	9	court	court	NOUN
inlawrev-2922	366	10	in	in	ADP
inlawrev-2922	366	11	accordance	accordance	NOUN
inlawrev-2922	366	12	with	with	ADP
inlawrev-2922	366	13	the	the	DET
inlawrev-2922	366	14	ftries	ftrie	NOUN
inlawrev-2922	366	15	of	of	ADP
inlawrev-2922	366	16	appellate	appellate	ADJ
inlawrev-2922	366	17	procedure	procedure	NOUN
inlawrev-2922	366	18	the	the	DET
inlawrev-2922	366	19	indiana	indiana	PROPN
inlawrev-2922	366	20	rules	rule	NOUN
inlawrev-2922	366	21	of	of	ADP
inlawrev-2922	366	22	appellate	appellate	ADJ
inlawrev-2922	366	23	procedure	procedure	NOUN
inlawrev-2922	366	24	.	.	PUNCT
inlawrev-2922	367	1	such	such	ADJ
inlawrev-2922	367	2	decisions	decision	NOUN
inlawrev-2922	367	3	by	by	ADP
inlawrev-2922	367	4	the	the	DET
inlawrev-2922	367	5	probate	probate	NOUN
inlawrev-2922	367	6	court	court	NOUN
inlawrev-2922	367	7	shall	shall	AUX
inlawrev-2922	367	8	be	be	AUX
inlawrev-2922	367	9	considered	consider	VERB
inlawrev-2922	367	10	final	final	ADJ
inlawrev-2922	367	11	judgments	judgment	NOUN
inlawrev-2922	367	12	for	for	ADP
inlawrev-2922	367	13	the	the	DET
inlawrev-2922	367	14	purposes	purpose	NOUN
inlawrev-2922	367	15	of	of	ADP
inlawrev-2922	367	16	appeal	appeal	NOUN
inlawrev-2922	367	17	to	to	ADP
inlawrev-2922	367	18	the	the	DET
inlawrev-2922	367	19	tax	tax	NOUN
inlawrev-2922	367	20	court	court	NOUN
inlawrev-2922	367	21	.	.	PUNCT
inlawrev-2922	368	1	appeal	appeal	VERB
inlawrev-2922	368	2	from	from	ADP
inlawrev-2922	368	3	a	a	DET
inlawrev-2922	368	4	probate	probate	NOUN
inlawrev-2922	368	5	court	court	NOUN
inlawrev-2922	368	6	's	's	PART
inlawrev-2922	368	7	determination	determination	NOUN
inlawrev-2922	368	8	of	of	ADP
inlawrev-2922	368	9	any	any	DET
inlawrev-2922	368	10	tax	tax	NOUN
inlawrev-2922	368	11	refund	refund	NOUN
inlawrev-2922	368	12	due	due	ADJ
inlawrev-2922	368	13	may	may	AUX
inlawrev-2922	368	14	not	not	PART
inlawrev-2922	368	15	be	be	AUX
inlawrev-2922	368	16	taken	take	VERB
inlawrev-2922	368	17	to	to	ADP
inlawrev-2922	368	18	the	the	DET
inlawrev-2922	368	19	indiana	indiana	PROPN
inlawrev-2922	368	20	court	court	PROPN
inlawrev-2922	368	21	of	of	ADP
inlawrev-2922	368	22	appeals	appeal	NOUN
inlawrev-2922	368	23	.	.	PUNCT
inlawrev-2922	369	1	ind	ind	PROPN
inlawrev-2922	369	2	.	.	PUNCT
inlawrev-2922	370	1	code	code	PROPN
inlawrev-2922	370	2	§	§	PROPN
inlawrev-2922	370	3	6	6	NUM
inlawrev-2922	370	4	-	-	SYM
inlawrev-2922	370	5	4.1	4.1	NUM
inlawrev-2922	370	6	-	-	PUNCT
inlawrev-2922	370	7	11	11	NUM
inlawrev-2922	370	8	-	-	SYM
inlawrev-2922	370	9	7	7	NUM
inlawrev-2922	370	10	—	—	PUNCT
inlawrev-2922	370	11	a	a	DET
inlawrev-2922	370	12	probate	probate	NOUN
inlawrev-2922	370	13	court	court	NOUN
inlawrev-2922	370	14	's	's	PART
inlawrev-2922	370	15	final	final	ADJ
inlawrev-2922	370	16	determination	determination	NOUN
inlawrev-2922	370	17	concerning	concern	VERB
inlawrev-2922	370	18	the	the	DET
inlawrev-2922	370	19	amount	amount	NOUN
inlawrev-2922	370	20	of	of	ADP
inlawrev-2922	370	21	indiana	indiana	PROPN
inlawrev-2922	370	22	estate	estate	PROPN
inlawrev-2922	370	23	tax	tax	NOUN
inlawrev-2922	370	24	owing	owe	VERB
inlawrev-2922	370	25	under	under	ADP
inlawrev-2922	370	26	this	this	DET
inlawrev-2922	370	27	chapter	chapter	NOUN
inlawrev-2922	370	28	may	may	AUX
inlawrev-2922	370	29	be	be	AUX
inlawrev-2922	370	30	appealed	appeal	VERB
inlawrev-2922	370	31	to	to	ADP
inlawrev-2922	370	32	the	the	DET
inlawrev-2922	370	33	tax	tax	NOUN
inlawrev-2922	370	34	court	court	NOUN
inlawrev-2922	370	35	in	in	ADP
inlawrev-2922	370	36	accordance	accordance	NOUN
inlawrev-2922	370	37	with	with	ADP
inlawrev-2922	370	38	the	the	DET
inlawrev-2922	370	39	rules	rule	NOUN
inlawrev-2922	370	40	ef	ef	VERB
inlawrev-2922	370	41	appellate	appellate	ADJ
inlawrev-2922	370	42	procedure	procedure	NOUN
inlawrev-2922	370	43	the	the	DET
inlawrev-2922	370	44	indiana	indiana	PROPN
inlawrev-2922	370	45	rules	rule	NOUN
inlawrev-2922	370	46	of	of	ADP
inlawrev-2922	370	47	appellate	appellate	ADJ
inlawrev-2922	370	48	procedure	procedure	NOUN
inlawrev-2922	370	49	.	.	PUNCT
inlawrev-2922	371	1	such	such	ADJ
inlawrev-2922	371	2	final	final	ADJ
inlawrev-2922	371	3	determinations	determination	NOUN
inlawrev-2922	371	4	shall	shall	AUX
inlawrev-2922	371	5	be	be	AUX
inlawrev-2922	371	6	considered	consider	VERB
inlawrev-2922	371	7	final	final	ADJ
inlawrev-2922	371	8	judgments	judgment	NOUN
inlawrev-2922	371	9	for	for	ADP
inlawrev-2922	371	10	purposes	purpose	NOUN
inlawrev-2922	371	11	of	of	ADP
inlawrev-2922	371	12	appeal	appeal	NOUN
inlawrev-2922	371	13	to	to	ADP
inlawrev-2922	371	14	the	the	DET
inlawrev-2922	371	15	tax	tax	NOUN
inlawrev-2922	371	16	court	court	NOUN
inlawrev-2922	371	17	.	.	PUNCT
inlawrev-2922	372	1	appeal	appeal	VERB
inlawrev-2922	372	2	from	from	ADP
inlawrev-2922	372	3	a	a	DET
inlawrev-2922	372	4	probate	probate	NOUN
inlawrev-2922	372	5	court	court	NOUN
inlawrev-2922	372	6	's	's	PART
inlawrev-2922	372	7	final	final	ADJ
inlawrev-2922	372	8	determination	determination	NOUN
inlawrev-2922	372	9	of	of	ADP
inlawrev-2922	372	10	indiana	indiana	PROPN
inlawrev-2922	372	11	estate	estate	PROPN
inlawrev-2922	372	12	tax	tax	NOUN
inlawrev-2922	372	13	may	may	AUX
inlawrev-2922	372	14	not	not	PART
inlawrev-2922	372	15	be	be	AUX
inlawrev-2922	372	16	taken	take	VERB
inlawrev-2922	372	17	to	to	ADP
inlawrev-2922	372	18	the	the	DET
inlawrev-2922	372	19	indiana	indiana	PROPN
inlawrev-2922	372	20	court	court	PROPN
inlawrev-2922	372	21	of	of	ADP
inlawrev-2922	372	22	appeals	appeal	NOUN
inlawrev-2922	372	23	.	.	PUNCT
inlawrev-2922	373	1	also	also	ADV
inlawrev-2922	373	2	,	,	PUNCT
inlawrev-2922	373	3	in	in	ADP
inlawrev-2922	373	4	order	order	NOUN
inlawrev-2922	373	5	to	to	PART
inlawrev-2922	373	6	make	make	VERB
inlawrev-2922	373	7	it	it	PRON
inlawrev-2922	373	8	clear	clear	ADJ
inlawrev-2922	373	9	that	that	SCONJ
inlawrev-2922	373	10	the	the	DET
inlawrev-2922	373	11	indiana	indiana	PROPN
inlawrev-2922	373	12	tax	tax	PROPN
inlawrev-2922	373	13	court	court	NOUN
inlawrev-2922	373	14	has	have	VERB
inlawrev-2922	373	15	jurisdiction	jurisdiction	NOUN
inlawrev-2922	373	16	over	over	ADP
inlawrev-2922	373	17	certain	certain	ADJ
inlawrev-2922	373	18	cases	case	NOUN
inlawrev-2922	373	19	besides	besides	SCONJ
inlawrev-2922	373	20	original	original	ADJ
inlawrev-2922	373	21	tax	tax	NOUN
inlawrev-2922	373	22	appeals	appeal	NOUN
inlawrev-2922	373	23	(	(	PUNCT
inlawrev-2922	373	24	which	which	PRON
inlawrev-2922	373	25	are	be	AUX
inlawrev-2922	373	26	defined	define	VERB
inlawrev-2922	373	27	by	by	ADP
inlawrev-2922	373	28	statute	statute	NOUN
inlawrev-2922	373	29	to	to	PART
inlawrev-2922	373	30	include	include	VERB
inlawrev-2922	373	31	only	only	ADJ
inlawrev-2922	373	32	appeals	appeal	NOUN
inlawrev-2922	373	33	from	from	ADP
inlawrev-2922	373	34	final	final	ADJ
inlawrev-2922	373	35	determinations	determination	NOUN
inlawrev-2922	373	36	of	of	ADP
inlawrev-2922	373	37	the	the	DET
inlawrev-2922	373	38	department	department	NOUN
inlawrev-2922	373	39	or	or	CCONJ
inlawrev-2922	373	40	of	of	ADP
inlawrev-2922	373	41	the	the	DET
inlawrev-2922	373	42	board	board	NOUN
inlawrev-2922	373	43	)	)	PUNCT
inlawrev-2922	373	44	,	,	PUNCT
inlawrev-2922	373	45	and	and	CCONJ
inlawrev-2922	373	46	to	to	PART
inlawrev-2922	373	47	avoid	avoid	VERB
inlawrev-2922	373	48	any	any	DET
inlawrev-2922	373	49	confusion	confusion	NOUN
inlawrev-2922	373	50	over	over	ADP
inlawrev-2922	373	51	what	what	PRON
inlawrev-2922	373	52	constitutes	constitute	VERB
inlawrev-2922	373	53	an	an	DET
inlawrev-2922	373	54	original	original	ADJ
inlawrev-2922	373	55	tax	tax	NOUN
inlawrev-2922	373	56	appeal	appeal	NOUN
inlawrev-2922	373	57	,	,	PUNCT
inlawrev-2922	373	58	the	the	DET
inlawrev-2922	373	59	t2ix	t2ix	NUM
inlawrev-2922	373	60	court	court	NOUN
inlawrev-2922	373	61	's	's	PART
inlawrev-2922	373	62	enabhng	enabhng	NOUN
inlawrev-2922	373	63	statute	statute	NOUN
inlawrev-2922	373	64	should	should	AUX
inlawrev-2922	373	65	be	be	AUX
inlawrev-2922	373	66	amended	amend	VERB
inlawrev-2922	373	67	as	as	SCONJ
inlawrev-2922	373	68	follows	follow	VERB
inlawrev-2922	373	69	:	:	PUNCT
inlawrev-2922	373	70	ind	ind	PROPN
inlawrev-2922	373	71	.	.	PUNCT
inlawrev-2922	374	1	code	code	PROPN
inlawrev-2922	374	2	§	§	PROPN
inlawrev-2922	374	3	33	33	NUM
inlawrev-2922	374	4	-	-	SYM
inlawrev-2922	374	5	3	3	NUM
inlawrev-2922	374	6	-	-	PUNCT
inlawrev-2922	374	7	5	5	NUM
inlawrev-2922	374	8	-	-	PUNCT
inlawrev-2922	374	9	2(b	2(b	NUM
inlawrev-2922	374	10	)	)	PUNCT
inlawrev-2922	374	11	—	—	PUNCT
inlawrev-2922	374	12	the	the	DET
inlawrev-2922	374	13	tax	tax	NOUN
inlawrev-2922	374	14	court	court	NOUN
inlawrev-2922	374	15	also	also	ADV
inlawrev-2922	374	16	has	have	VERB
inlawrev-2922	374	17	any	any	DET
inlawrev-2922	374	18	other	other	ADJ
inlawrev-2922	374	19	jurisdiction	jurisdiction	NOUN
inlawrev-2922	374	20	conferred	confer	VERB
inlawrev-2922	374	21	by	by	ADP
inlawrev-2922	374	22	statute	statute	NOUN
inlawrev-2922	374	23	,	,	PUNCT
inlawrev-2922	374	24	including	include	VERB
inlawrev-2922	374	25	jurisdiction	jurisdiction	NOUN
inlawrev-2922	374	26	over	over	ADP
inlawrev-2922	374	27	certain	certain	ADJ
inlawrev-2922	374	28	inheritance	inheritance	NOUN
inlawrev-2922	374	29	tax	tax	NOUN
inlawrev-2922	374	30	and	and	CCONJ
inlawrev-2922	374	31	indiana	indiana	PROPN
inlawrev-2922	374	32	estate	estate	PROPN
inlawrev-2922	374	33	tax	tax	NOUN
inlawrev-2922	374	34	matters	matter	NOUN
inlawrev-2922	374	35	as	as	SCONJ
inlawrev-2922	374	36	set	set	VERB
inlawrev-2922	374	37	forth	forth	ADP
inlawrev-2922	374	38	in	in	ADP
inlawrev-2922	374	39	title	title	NOUN
inlawrev-2922	374	40	5	5	NUM
inlawrev-2922	374	41	,	,	PUNCT
inlawrev-2922	374	42	article	article	NOUN
inlawrev-2922	374	43	4.1	4.1	NUM
inlawrev-2922	374	44	of	of	ADP
inlawrev-2922	374	45	the	the	DET
inlawrev-2922	374	46	indiana	indiana	PROPN
inlawrev-2922	374	47	code	code	PROPN
inlawrev-2922	374	48	.	.	PUNCT
inlawrev-2922	375	1	such	such	ADJ
inlawrev-2922	375	2	appeals	appeal	NOUN
inlawrev-2922	375	3	shall	shall	AUX
inlawrev-2922	375	4	not	not	PART
inlawrev-2922	375	5	be	be	AUX
inlawrev-2922	375	6	known	know	VERB
inlawrev-2922	375	7	as	as	ADP
inlawrev-2922	375	8	original	original	ADJ
inlawrev-2922	375	9	tax	tax	NOUN
inlawrev-2922	375	10	appeals	appeal	NOUN
inlawrev-2922	375	11	,	,	PUNCT
inlawrev-2922	375	12	but	but	CCONJ
inlawrev-2922	375	13	instead	instead	ADV
inlawrev-2922	375	14	shall	shall	AUX
inlawrev-2922	375	15	be	be	AUX
inlawrev-2922	375	16	referred	refer	VERB
inlawrev-2922	375	17	to	to	PART
inlawrev-2922	375	18	simply	simply	ADV
inlawrev-2922	375	19	as	as	ADP
inlawrev-2922	375	20	*	*	NOUN
inlawrev-2922	375	21	'	'	NOUN
inlawrev-2922	375	22	tax	tax	NOUN
inlawrev-2922	375	23	appeals	appeal	NOUN
inlawrev-2922	375	24	.	.	PUNCT
inlawrev-2922	376	1	*	*	PUNCT
inlawrev-2922	376	2	*	*	PUNCT
inlawrev-2922	376	3	similarly	similarly	ADV
inlawrev-2922	376	4	,	,	PUNCT
inlawrev-2922	376	5	the	the	DET
inlawrev-2922	376	6	indiana	indiana	PROPN
inlawrev-2922	376	7	supreme	supreme	PROPN
inlawrev-2922	376	8	court	court	PROPN
inlawrev-2922	376	9	should	should	AUX
inlawrev-2922	376	10	amend	amend	VERB
inlawrev-2922	376	11	tax	tax	NOUN
inlawrev-2922	376	12	court	court	NOUN
inlawrev-2922	376	13	rule	rule	NOUN
inlawrev-2922	376	14	2	2	NUM
inlawrev-2922	376	15	as	as	SCONJ
inlawrev-2922	376	16	follows	follow	VERB
inlawrev-2922	376	17	:	:	PUNCT
inlawrev-2922	376	18	tax	tax	NOUN
inlawrev-2922	376	19	court	court	NOUN
inlawrev-2922	376	20	rule	rule	VERB
inlawrev-2922	376	21	2	2	NUM
inlawrev-2922	376	22	one	one	NUM
inlawrev-2922	376	23	two	two	NUM
inlawrev-2922	376	24	forms	form	NOUN
inlawrev-2922	376	25	of	of	ADP
inlawrev-2922	376	26	action	action	NOUN
inlawrev-2922	376	27	(	(	PUNCT
inlawrev-2922	376	28	a	a	X
inlawrev-2922	376	29	)	)	PUNCT
inlawrev-2922	376	30	in	in	ADP
inlawrev-2922	376	31	the	the	DET
inlawrev-2922	376	32	indiana	indiana	PROPN
inlawrev-2922	376	33	tax	tax	PROPN
inlawrev-2922	376	34	court	court	NOUN
inlawrev-2922	376	35	,	,	PUNCT
inlawrev-2922	376	36	there	there	PRON
inlawrev-2922	376	37	shall	shall	AUX
inlawrev-2922	376	38	be	be	AUX
inlawrev-2922	376	39	one	one	NUM
inlawrev-2922	376	40	two	two	NUM
inlawrev-2922	376	41	forms	form	NOUN
inlawrev-2922	376	42	of	of	ADP
inlawrev-2922	376	43	action	action	NOUN
inlawrev-2922	376	44	in	in	ADP
inlawrev-2922	376	45	the	the	DET
inlawrev-2922	376	46	nature	nature	NOUN
inlawrev-2922	376	47	of	of	ADP
inlawrev-2922	376	48	a	a	DET
inlawrev-2922	376	49	civil	civil	ADJ
inlawrev-2922	376	50	action	action	NOUN
inlawrev-2922	376	51	,	,	PUNCT
inlawrev-2922	376	52	to	to	PART
inlawrev-2922	376	53	be	be	AUX
inlawrev-2922	376	54	known	know	VERB
inlawrev-2922	376	55	as	as	ADP
inlawrev-2922	376	56	an	an	DET
inlawrev-2922	376	57	"	"	PUNCT
inlawrev-2922	376	58	original	original	ADJ
inlawrev-2922	376	59	tax	tax	NOUN
inlawrev-2922	376	60	appeal	appeal	NOUN
inlawrev-2922	376	61	.	.	PUNCT
inlawrev-2922	376	62	"	"	PUNCT
inlawrev-2922	377	1	appeals	appeal	NOUN
inlawrev-2922	377	2	from	from	ADP
inlawrev-2922	377	3	final	final	ADJ
inlawrev-2922	377	4	determinations	determination	NOUN
inlawrev-2922	377	5	of	of	ADP
inlawrev-2922	377	6	the	the	DET
inlawrev-2922	377	7	state	state	NOUN
inlawrev-2922	377	8	board	board	PROPN
inlawrev-2922	377	9	of	of	ADP
inlawrev-2922	377	10	tax	tax	NOUN
inlawrev-2922	377	11	commissioners	commissioner	NOUN
inlawrev-2922	377	12	or	or	CCONJ
inlawrev-2922	377	13	department	department	NOUN
inlawrev-2922	377	14	of	of	ADP
inlawrev-2922	377	15	revenue	revenue	NOUN
inlawrev-2922	377	16	shall	shall	AUX
inlawrev-2922	377	17	be	be	AUX
inlawrev-2922	377	18	referred	refer	VERB
inlawrev-2922	377	19	to	to	ADP
inlawrev-2922	377	20	as	as	ADP
inlawrev-2922	377	21	*	*	NOUN
inlawrev-2922	377	22	'	'	PRON
inlawrev-2922	377	23	original	original	ADJ
inlawrev-2922	377	24	tax	tax	NOUN
inlawrev-2922	377	25	appeals	appeal	NOUN
inlawrev-2922	377	26	.	.	PUNCT
inlawrev-2922	378	1	*	*	PUNCT
inlawrev-2922	378	2	*	*	PUNCT
inlawrev-2922	378	3	all	all	DET
inlawrev-2922	378	4	other	other	ADJ
inlawrev-2922	378	5	appeals	appeal	NOUN
inlawrev-2922	378	6	specifically	specifically	ADV
inlawrev-2922	378	7	conferred	confer	VERB
inlawrev-2922	378	8	by	by	ADP
inlawrev-2922	378	9	statute	statute	NOUN
inlawrev-2922	378	10	to	to	PART
inlawrev-2922	378	11	lie	lie	VERB
inlawrev-2922	378	12	in	in	ADP
inlawrev-2922	378	13	the	the	DET
inlawrev-2922	378	14	indiana	indiana	PROPN
inlawrev-2922	378	15	tax	tax	PROPN
inlawrev-2922	378	16	court	court	NOUN
inlawrev-2922	378	17	shall	shall	AUX
inlawrev-2922	378	18	simply	simply	ADV
inlawrev-2922	378	19	be	be	AUX
inlawrev-2922	378	20	known	know	VERB
inlawrev-2922	378	21	as	as	ADP
inlawrev-2922	378	22	*	*	NOUN
inlawrev-2922	378	23	*	*	NOUN
inlawrev-2922	378	24	tax	tax	NOUN
inlawrev-2922	378	25	appeals	appeal	NOUN
inlawrev-2922	378	26	.	.	PUNCT
inlawrev-2922	379	1	*	*	PUNCT
inlawrev-2922	379	2	*	*	PUNCT
inlawrev-2922	379	3	(	(	PUNCT
inlawrev-2922	379	4	b	b	NOUN
inlawrev-2922	379	5	)	)	PUNCT
inlawrev-2922	379	6	an	an	DET
inlawrev-2922	379	7	original	original	ADJ
inlawrev-2922	379	8	tax	tax	NOUN
inlawrev-2922	379	9	appeal	appeal	NOUN
inlawrev-2922	379	10	is	be	AUX
inlawrev-2922	379	11	an	an	DET
inlawrev-2922	379	12	action	action	NOUN
inlawrev-2922	379	13	that	that	PRON
inlawrev-2922	379	14	arises	arise	VERB
inlawrev-2922	379	15	under	under	ADP
inlawrev-2922	379	16	the	the	DET
inlawrev-2922	379	17	tax	tax	NOUN
inlawrev-2922	379	18	laws	law	NOUN
inlawrev-2922	379	19	of	of	ADP
inlawrev-2922	379	20	the	the	DET
inlawrev-2922	379	21	state	state	NOUN
inlawrev-2922	379	22	of	of	ADP
inlawrev-2922	379	23	indiana	indiana	PROPN
inlawrev-2922	379	24	by	by	ADP
inlawrev-2922	379	25	which	which	PRON
inlawrev-2922	379	26	an	an	DET
inlawrev-2922	379	27	initial	initial	ADJ
inlawrev-2922	379	28	judicial	judicial	ADJ
inlawrev-2922	379	29	appeal	appeal	NOUN
inlawrev-2922	379	30	of	of	ADP
inlawrev-2922	379	31	a	a	DET
inlawrev-2922	379	32	final	final	ADJ
inlawrev-2922	379	33	determination	determination	NOUN
inlawrev-2922	379	34	of	of	ADP
inlawrev-2922	379	35	the	the	DET
inlawrev-2922	379	36	department	department	NOUN
inlawrev-2922	379	37	of	of	ADP
inlawrev-2922	379	38	state	state	PROPN
inlawrev-2922	379	39	revenue	revenue	NOUN
inlawrev-2922	379	40	or	or	CCONJ
inlawrev-2922	379	41	the	the	DET
inlawrev-2922	379	42	state	state	NOUN
inlawrev-2922	379	43	board	board	NOUN
inlawrev-2922	379	44	of	of	ADP
inlawrev-2922	379	45	tax	tax	NOUN
inlawrev-2922	379	46	commissioners	commissioner	NOUN
inlawrev-2922	379	47	is	be	AUX
inlawrev-2922	379	48	sought	seek	VERB
inlawrev-2922	379	49	.	.	PUNCT
inlawrev-2922	380	1	1991	1991	NUM
inlawrev-2922	380	2	]	]	PUNCT
inlawrev-2922	380	3	indiana	indiana	PROPN
inlawrev-2922	380	4	tax	tax	PROPN
inlawrev-2922	380	5	law	law	NOUN
inlawrev-2922	380	6	1139	1139	NUM
inlawrev-2922	380	7	these	these	DET
inlawrev-2922	380	8	amendments	amendment	NOUN
inlawrev-2922	380	9	,	,	PUNCT
inlawrev-2922	380	10	or	or	CCONJ
inlawrev-2922	380	11	something	something	PRON
inlawrev-2922	380	12	to	to	ADP
inlawrev-2922	380	13	their	their	PRON
inlawrev-2922	380	14	effect	effect	NOUN
inlawrev-2922	380	15	,	,	PUNCT
inlawrev-2922	380	16	would	would	AUX
inlawrev-2922	380	17	clarify	clarify	VERB
inlawrev-2922	380	18	the	the	DET
inlawrev-2922	380	19	indiana	indiana	PROPN
inlawrev-2922	380	20	tax	tax	PROPN
inlawrev-2922	380	21	court	court	NOUN
inlawrev-2922	380	22	's	's	PART
inlawrev-2922	380	23	jurisdiction	jurisdiction	NOUN
inlawrev-2922	380	24	and	and	CCONJ
inlawrev-2922	380	25	simplify	simplify	ADJ
inlawrev-2922	380	26	practice	practice	NOUN
inlawrev-2922	380	27	before	before	ADP
inlawrev-2922	380	28	this	this	DET
inlawrev-2922	380	29	tribunal	tribunal	NOUN
inlawrev-2922	380	30	.	.	PUNCT
inlawrev-2922	380	31	^^	^^	PUNCT
inlawrev-2922	381	1	c.	c.	PROPN
inlawrev-2922	381	2	appeals	appeal	NOUN
inlawrev-2922	381	3	from	from	ADP
inlawrev-2922	381	4	final	final	ADJ
inlawrev-2922	381	5	determinations	determination	NOUN
inlawrev-2922	381	6	of	of	ADP
inlawrev-2922	381	7	the	the	DET
inlawrev-2922	381	8	state	state	NOUN
inlawrev-2922	381	9	board	board	PROPN
inlawrev-2922	381	10	of	of	ADP
inlawrev-2922	381	11	tax	tax	NOUN
inlawrev-2922	381	12	commissioners	commissioner	NOUN
inlawrev-2922	381	13	the	the	DET
inlawrev-2922	381	14	indiana	indiana	PROPN
inlawrev-2922	381	15	tax	tax	PROPN
inlawrev-2922	381	16	court	court	NOUN
inlawrev-2922	381	17	's	's	PART
inlawrev-2922	381	18	enabling	enable	VERB
inlawrev-2922	381	19	statute	statute	NOUN
inlawrev-2922	381	20	creates	create	VERB
inlawrev-2922	381	21	jurisdiction	jurisdiction	NOUN
inlawrev-2922	381	22	over	over	ADP
inlawrev-2922	381	23	appeals	appeal	NOUN
inlawrev-2922	381	24	from	from	ADP
inlawrev-2922	381	25	final	final	ADJ
inlawrev-2922	381	26	determinations	determination	NOUN
inlawrev-2922	381	27	of	of	ADP
inlawrev-2922	381	28	the	the	DET
inlawrev-2922	381	29	board	board	NOUN
inlawrev-2922	381	30	.	.	PUNCT
inlawrev-2922	381	31	"	"	PUNCT
inlawrev-2922	382	1	despite	despite	SCONJ
inlawrev-2922	382	2	this	this	DET
inlawrev-2922	382	3	seemingly	seemingly	ADV
inlawrev-2922	382	4	clear	clear	ADJ
inlawrev-2922	382	5	grant	grant	NOUN
inlawrev-2922	382	6	of	of	ADP
inlawrev-2922	382	7	jurisdiction	jurisdiction	NOUN
inlawrev-2922	382	8	,	,	PUNCT
inlawrev-2922	382	9	there	there	PRON
inlawrev-2922	382	10	is	be	VERB
inlawrev-2922	382	11	still	still	ADV
inlawrev-2922	382	12	debate	debate	ADJ
inlawrev-2922	382	13	over	over	ADP
inlawrev-2922	382	14	what	what	DET
inlawrev-2922	382	15	types	type	NOUN
inlawrev-2922	382	16	of	of	ADP
inlawrev-2922	382	17	property	property	NOUN
inlawrev-2922	382	18	tax	tax	NOUN
inlawrev-2922	382	19	appeals	appeal	NOUN
inlawrev-2922	382	20	can	can	AUX
inlawrev-2922	382	21	be	be	AUX
inlawrev-2922	382	22	heard	hear	VERB
inlawrev-2922	382	23	by	by	ADP
inlawrev-2922	382	24	the	the	DET
inlawrev-2922	382	25	indiana	indiana	PROPN
inlawrev-2922	382	26	tax	tax	PROPN
inlawrev-2922	382	27	court	court	NOUN
inlawrev-2922	382	28	.	.	PUNCT
inlawrev-2922	382	29	/.	/.	PUNCT
inlawrev-2922	383	1	final	final	ADJ
inlawrev-2922	383	2	determinations.—first	determinations.—first	NUM
inlawrev-2922	383	3	,	,	PUNCT
inlawrev-2922	383	4	it	it	PRON
inlawrev-2922	383	5	remains	remain	VERB
inlawrev-2922	383	6	clear	clear	ADJ
inlawrev-2922	383	7	that	that	SCONJ
inlawrev-2922	383	8	the	the	DET
inlawrev-2922	383	9	indiana	indiana	PROPN
inlawrev-2922	383	10	tax	tax	PROPN
inlawrev-2922	383	11	court	court	NOUN
inlawrev-2922	383	12	has	have	VERB
inlawrev-2922	383	13	jurisdiction	jurisdiction	NOUN
inlawrev-2922	383	14	over	over	ADP
inlawrev-2922	383	15	appeals	appeal	NOUN
inlawrev-2922	383	16	of	of	ADP
inlawrev-2922	383	17	final	final	ADJ
inlawrev-2922	383	18	assessment	assessment	NOUN
inlawrev-2922	383	19	determinations	determination	NOUN
inlawrev-2922	383	20	made	make	VERB
inlawrev-2922	383	21	by	by	ADP
inlawrev-2922	383	22	the	the	DET
inlawrev-2922	383	23	board	board	NOUN
inlawrev-2922	383	24	under	under	ADP
inlawrev-2922	383	25	indiana	indiana	PROPN
inlawrev-2922	383	26	code	code	PROPN
inlawrev-2922	383	27	sections	section	NOUN
inlawrev-2922	383	28	6	6	NUM
inlawrev-2922	383	29	-	-	SYM
inlawrev-2922	383	30	1.1	1.1	NUM
inlawrev-2922	383	31	-	-	PUNCT
inlawrev-2922	383	32	15	15	NUM
inlawrev-2922	383	33	-	-	SYM
inlawrev-2922	383	34	4^^	4^^	NUM
inlawrev-2922	383	35	and	and	CCONJ
inlawrev-2922	383	36	6	6	NUM
inlawrev-2922	383	37	-	-	SYM
inlawrev-2922	383	38	1.115	1.115	NUM
inlawrev-2922	383	39	-	-	SYM
inlawrev-2922	383	40	5.^^	5.^^	NUM
inlawrev-2922	383	41	indeed	indeed	ADV
inlawrev-2922	383	42	,	,	PUNCT
inlawrev-2922	383	43	the	the	DET
inlawrev-2922	383	44	latter	latter	ADJ
inlawrev-2922	383	45	provision	provision	NOUN
inlawrev-2922	383	46	was	be	AUX
inlawrev-2922	383	47	specifically	specifically	ADV
inlawrev-2922	383	48	amended	amend	VERB
inlawrev-2922	383	49	in	in	ADP
inlawrev-2922	383	50	1985	1985	NUM
inlawrev-2922	383	51	to	to	PART
inlawrev-2922	383	52	provide	provide	VERB
inlawrev-2922	383	53	that	that	SCONJ
inlawrev-2922	383	54	such	such	ADJ
inlawrev-2922	383	55	appeals	appeal	NOUN
inlawrev-2922	383	56	'	'	VERB
inlawrev-2922	383	57	*	*	PUNCT
inlawrev-2922	383	58	shall	shall	AUX
inlawrev-2922	383	59	be	be	AUX
inlawrev-2922	383	60	taken	take	VERB
inlawrev-2922	383	61	to	to	ADP
inlawrev-2922	383	62	the	the	DET
inlawrev-2922	383	63	tax	tax	NOUN
inlawrev-2922	383	64	court	court	NOUN
inlawrev-2922	383	65	.	.	PUNCT
inlawrev-2922	383	66	''	''	PUNCT
inlawrev-2922	384	1	^	^	PUNCT
inlawrev-2922	384	2	2	2	X
inlawrev-2922	384	3	.	.	X
inlawrev-2922	384	4	property	property	NOUN
inlawrev-2922	384	5	tax	tax	NOUN
inlawrev-2922	384	6	refund	refund	NOUN
inlawrev-2922	384	7	claims.—what	claims.—what	PRON
inlawrev-2922	384	8	remains	remain	VERB
inlawrev-2922	384	9	an	an	DET
inlawrev-2922	384	10	issue	issue	NOUN
inlawrev-2922	384	11	,	,	PUNCT
inlawrev-2922	384	12	however	however	ADV
inlawrev-2922	384	13	,	,	PUNCT
inlawrev-2922	384	14	is	be	AUX
inlawrev-2922	384	15	whether	whether	SCONJ
inlawrev-2922	384	16	the	the	DET
inlawrev-2922	384	17	indiana	indiana	PROPN
inlawrev-2922	384	18	tax	tax	PROPN
inlawrev-2922	384	19	court	court	NOUN
inlawrev-2922	384	20	has	have	VERB
inlawrev-2922	384	21	jurisdiction	jurisdiction	NOUN
inlawrev-2922	384	22	over	over	ADP
inlawrev-2922	384	23	property	property	NOUN
inlawrev-2922	384	24	tax	tax	NOUN
inlawrev-2922	384	25	refund	refund	NOUN
inlawrev-2922	384	26	claims	claim	NOUN
inlawrev-2922	384	27	.	.	PUNCT
inlawrev-2922	385	1	additional	additional	ADJ
inlawrev-2922	385	2	background	background	NOUN
inlawrev-2922	385	3	is	be	AUX
inlawrev-2922	385	4	necessary	necessary	ADJ
inlawrev-2922	385	5	to	to	PART
inlawrev-2922	385	6	evaluate	evaluate	VERB
inlawrev-2922	385	7	this	this	DET
inlawrev-2922	385	8	question	question	NOUN
inlawrev-2922	385	9	.	.	PUNCT
inlawrev-2922	386	1	56	56	NUM
inlawrev-2922	386	2	.	.	PUNCT
inlawrev-2922	387	1	the	the	DET
inlawrev-2922	387	2	reference	reference	NOUN
inlawrev-2922	387	3	to	to	ADP
inlawrev-2922	387	4	"	"	PUNCT
inlawrev-2922	387	5	tax	tax	NOUN
inlawrev-2922	387	6	appeals	appeal	NOUN
inlawrev-2922	387	7	"	"	PUNCT
inlawrev-2922	387	8	is	be	AUX
inlawrev-2922	387	9	admittedly	admittedly	ADV
inlawrev-2922	387	10	awkward	awkward	ADJ
inlawrev-2922	387	11	.	.	PUNCT
inlawrev-2922	388	1	the	the	DET
inlawrev-2922	388	2	proposal	proposal	NOUN
inlawrev-2922	388	3	here	here	ADV
inlawrev-2922	388	4	is	be	AUX
inlawrev-2922	388	5	simply	simply	ADV
inlawrev-2922	388	6	meant	mean	VERB
inlawrev-2922	388	7	to	to	PART
inlawrev-2922	388	8	clarify	clarify	VERB
inlawrev-2922	388	9	that	that	SCONJ
inlawrev-2922	388	10	the	the	DET
inlawrev-2922	388	11	tax	tax	NOUN
inlawrev-2922	388	12	court	court	NOUN
inlawrev-2922	388	13	has	have	VERB
inlawrev-2922	388	14	jurisdiction	jurisdiction	NOUN
inlawrev-2922	388	15	over	over	ADP
inlawrev-2922	388	16	more	more	ADJ
inlawrev-2922	388	17	actions	action	NOUN
inlawrev-2922	388	18	than	than	ADP
inlawrev-2922	388	19	just	just	ADV
inlawrev-2922	388	20	"	"	PUNCT
inlawrev-2922	388	21	original	original	ADJ
inlawrev-2922	388	22	tax	tax	NOUN
inlawrev-2922	388	23	appeals	appeal	NOUN
inlawrev-2922	388	24	.	.	PUNCT
inlawrev-2922	388	25	"	"	PUNCT
inlawrev-2922	389	1	indeed	indeed	ADV
inlawrev-2922	389	2	,	,	PUNCT
inlawrev-2922	389	3	besides	besides	SCONJ
inlawrev-2922	389	4	appeals	appeal	NOUN
inlawrev-2922	389	5	from	from	ADP
inlawrev-2922	389	6	probate	probate	NOUN
inlawrev-2922	389	7	courts	court	NOUN
inlawrev-2922	389	8	in	in	ADP
inlawrev-2922	389	9	death	death	NOUN
inlawrev-2922	389	10	-	-	PUNCT
inlawrev-2922	389	11	tax	tax	NOUN
inlawrev-2922	389	12	matters	matter	NOUN
inlawrev-2922	389	13	,	,	PUNCT
inlawrev-2922	389	14	the	the	DET
inlawrev-2922	389	15	tax	tax	NOUN
inlawrev-2922	389	16	court	court	NOUN
inlawrev-2922	389	17	also	also	ADV
inlawrev-2922	389	18	has	have	VERB
inlawrev-2922	389	19	jurisdiction	jurisdiction	NOUN
inlawrev-2922	389	20	to	to	PART
inlawrev-2922	389	21	bind	bind	VERB
inlawrev-2922	389	22	a	a	DET
inlawrev-2922	389	23	delinquent	delinquent	ADJ
inlawrev-2922	389	24	taxpayer	taxpayer	NOUN
inlawrev-2922	389	25	into	into	ADP
inlawrev-2922	389	26	receivership	receivership	NOUN
inlawrev-2922	389	27	,	,	PUNCT
inlawrev-2922	389	28	ind	ind	PROPN
inlawrev-2922	390	1	.	.	PUNCT
inlawrev-2922	390	2	code	code	PROPN
inlawrev-2922	390	3	§	§	PROPN
inlawrev-2922	390	4	6	6	NUM
inlawrev-2922	390	5	-	-	SYM
inlawrev-2922	390	6	8.1	8.1	NUM
inlawrev-2922	390	7	-	-	PUNCT
inlawrev-2922	390	8	8	8	NUM
inlawrev-2922	390	9	-	-	NUM
inlawrev-2922	390	10	6(b	6(b	NUM
inlawrev-2922	390	11	)	)	PUNCT
inlawrev-2922	390	12	(	(	PUNCT
inlawrev-2922	390	13	1988	1988	NUM
inlawrev-2922	390	14	)	)	PUNCT
inlawrev-2922	390	15	,	,	PUNCT
inlawrev-2922	390	16	to	to	PART
inlawrev-2922	390	17	address	address	VERB
inlawrev-2922	390	18	the	the	DET
inlawrev-2922	390	19	board	board	NOUN
inlawrev-2922	390	20	's	's	PART
inlawrev-2922	390	21	final	final	ADJ
inlawrev-2922	390	22	assessment	assessment	NOUN
inlawrev-2922	390	23	of	of	ADP
inlawrev-2922	390	24	a	a	DET
inlawrev-2922	390	25	public	public	ADJ
inlawrev-2922	390	26	utility	utility	NOUN
inlawrev-2922	390	27	company	company	NOUN
inlawrev-2922	390	28	's	's	PART
inlawrev-2922	390	29	distributable	distributable	ADJ
inlawrev-2922	390	30	property	property	NOUN
inlawrev-2922	390	31	,	,	PUNCT
inlawrev-2922	390	32	i	i	PROPN
inlawrev-2922	390	33	d.	d.	PROPN
inlawrev-2922	390	34	§	§	PROPN
inlawrev-2922	390	35	6	6	NUM
inlawrev-2922	390	36	-	-	SYM
inlawrev-2922	390	37	1.1	1.1	NUM
inlawrev-2922	390	38	-	-	PUNCT
inlawrev-2922	390	39	8	8	NUM
inlawrev-2922	390	40	-	-	SYM
inlawrev-2922	390	41	30	30	NUM
inlawrev-2922	390	42	,	,	PUNCT
inlawrev-2922	390	43	and	and	CCONJ
inlawrev-2922	390	44	to	to	PART
inlawrev-2922	390	45	hear	hear	VERB
inlawrev-2922	390	46	any	any	DET
inlawrev-2922	390	47	suit	suit	NOUN
inlawrev-2922	390	48	against	against	ADP
inlawrev-2922	390	49	the	the	DET
inlawrev-2922	390	50	state	state	NOUN
inlawrev-2922	390	51	involving	involve	VERB
inlawrev-2922	390	52	the	the	DET
inlawrev-2922	390	53	indiana	indiana	PROPN
inlawrev-2922	390	54	gasoune	gasoune	NOUN
inlawrev-2922	390	55	tax	tax	NOUN
inlawrev-2922	390	56	,	,	PUNCT
inlawrev-2922	390	57	i	i	PROPN
inlawrev-2922	390	58	d.	d.	PROPN
inlawrev-2922	390	59	§	§	PROPN
inlawrev-2922	390	60	6	6	NUM
inlawrev-2922	390	61	-	-	SYM
inlawrev-2922	390	62	6	6	NUM
inlawrev-2922	390	63	-	-	PUNCT
inlawrev-2922	390	64	1.1	1.1	NUM
inlawrev-2922	390	65	-	-	PUNCT
inlawrev-2922	390	66	1206	1206	NUM
inlawrev-2922	390	67	.	.	PUNCT
inlawrev-2922	391	1	whatever	whatever	DET
inlawrev-2922	391	2	methodology	methodology	NOUN
inlawrev-2922	391	3	is	be	AUX
inlawrev-2922	391	4	used	use	VERB
inlawrev-2922	391	5	to	to	PART
inlawrev-2922	391	6	make	make	VERB
inlawrev-2922	391	7	clear	clear	ADJ
inlawrev-2922	391	8	that	that	SCONJ
inlawrev-2922	391	9	the	the	DET
inlawrev-2922	391	10	tax	tax	NOUN
inlawrev-2922	391	11	court	court	NOUN
inlawrev-2922	391	12	can	can	AUX
inlawrev-2922	391	13	hear	hear	VERB
inlawrev-2922	391	14	more	more	ADJ
inlawrev-2922	391	15	actions	action	NOUN
inlawrev-2922	391	16	than	than	SCONJ
inlawrev-2922	391	17	just	just	ADV
inlawrev-2922	391	18	"	"	PUNCT
inlawrev-2922	391	19	original	original	ADJ
inlawrev-2922	391	20	tax	tax	NOUN
inlawrev-2922	391	21	appeals	appeal	NOUN
inlawrev-2922	391	22	"	"	PUNCT
inlawrev-2922	391	23	is	be	AUX
inlawrev-2922	391	24	satisfactory	satisfactory	ADJ
inlawrev-2922	391	25	,	,	PUNCT
inlawrev-2922	391	26	including	include	VERB
inlawrev-2922	391	27	abandoning	abandon	VERB
inlawrev-2922	391	28	the	the	DET
inlawrev-2922	391	29	"	"	PUNCT
inlawrev-2922	391	30	original	original	ADJ
inlawrev-2922	391	31	tax	tax	NOUN
inlawrev-2922	391	32	appeal	appeal	NOUN
inlawrev-2922	391	33	"	"	PUNCT
inlawrev-2922	391	34	language	language	NOUN
inlawrev-2922	391	35	entirely	entirely	ADV
inlawrev-2922	391	36	.	.	PUNCT
inlawrev-2922	392	1	another	another	DET
inlawrev-2922	392	2	issue	issue	NOUN
inlawrev-2922	392	3	that	that	PRON
inlawrev-2922	392	4	is	be	AUX
inlawrev-2922	392	5	a	a	DET
inlawrev-2922	392	6	candidate	candidate	NOUN
inlawrev-2922	392	7	for	for	ADP
inlawrev-2922	392	8	direction	direction	NOUN
inlawrev-2922	392	9	from	from	ADP
inlawrev-2922	392	10	the	the	DET
inlawrev-2922	392	11	legislature	legislature	NOUN
inlawrev-2922	392	12	is	be	AUX
inlawrev-2922	392	13	whether	whether	SCONJ
inlawrev-2922	392	14	appeals	appeal	NOUN
inlawrev-2922	392	15	can	can	AUX
inlawrev-2922	392	16	be	be	AUX
inlawrev-2922	392	17	taken	take	VERB
inlawrev-2922	392	18	from	from	ADP
inlawrev-2922	392	19	initial	initial	ADJ
inlawrev-2922	392	20	"	"	PUNCT
inlawrev-2922	392	21	determinations	determination	NOUN
inlawrev-2922	392	22	"	"	PUNCT
inlawrev-2922	392	23	of	of	ADP
inlawrev-2922	392	24	inheritance	inheritance	NOUN
inlawrev-2922	392	25	tax	tax	NOUN
inlawrev-2922	392	26	made	make	VERB
inlawrev-2922	392	27	under	under	ADP
inlawrev-2922	392	28	ind	ind	NOUN
inlawrev-2922	392	29	.	.	PUNCT
inlawrev-2922	393	1	code	code	PROPN
inlawrev-2922	393	2	§	§	PROPN
inlawrev-2922	393	3	6	6	NUM
inlawrev-2922	393	4	-	-	SYM
inlawrev-2922	393	5	4.1	4.1	NUM
inlawrev-2922	393	6	-	-	PUNCT
inlawrev-2922	393	7	5	5	NUM
inlawrev-2922	393	8	-	-	SYM
inlawrev-2922	393	9	10	10	NUM
inlawrev-2922	393	10	(	(	PUNCT
inlawrev-2922	393	11	1988	1988	NUM
inlawrev-2922	393	12	)	)	PUNCT
inlawrev-2922	393	13	.	.	PUNCT
inlawrev-2922	394	1	as	as	ADP
inlawrev-2922	394	2	discussed	discuss	VERB
inlawrev-2922	394	3	supra	supra	PROPN
inlawrev-2922	394	4	note	note	PROPN
inlawrev-2922	394	5	54	54	NUM
inlawrev-2922	394	6	,	,	PUNCT
inlawrev-2922	394	7	such	such	ADJ
inlawrev-2922	394	8	determinations	determination	NOUN
inlawrev-2922	394	9	are	be	AUX
inlawrev-2922	394	10	not	not	PART
inlawrev-2922	394	11	appealable	appealable	ADJ
inlawrev-2922	394	12	to	to	ADP
inlawrev-2922	394	13	the	the	DET
inlawrev-2922	394	14	tax	tax	NOUN
inlawrev-2922	394	15	court	court	NOUN
inlawrev-2922	394	16	at	at	ADP
inlawrev-2922	394	17	the	the	DET
inlawrev-2922	394	18	present	present	ADJ
inlawrev-2922	394	19	time	time	NOUN
inlawrev-2922	394	20	.	.	PUNCT
inlawrev-2922	395	1	it	it	PRON
inlawrev-2922	395	2	does	do	AUX
inlawrev-2922	395	3	not	not	PART
inlawrev-2922	395	4	appear	appear	VERB
inlawrev-2922	395	5	that	that	SCONJ
inlawrev-2922	395	6	such	such	ADJ
inlawrev-2922	395	7	determinations	determination	NOUN
inlawrev-2922	395	8	would	would	AUX
inlawrev-2922	395	9	be	be	AUX
inlawrev-2922	395	10	final	final	ADJ
inlawrev-2922	395	11	judgments	judgment	NOUN
inlawrev-2922	395	12	that	that	PRON
inlawrev-2922	395	13	could	could	AUX
inlawrev-2922	395	14	be	be	AUX
inlawrev-2922	395	15	appealed	appeal	VERB
inlawrev-2922	395	16	to	to	ADP
inlawrev-2922	395	17	the	the	DET
inlawrev-2922	395	18	indiana	indiana	PROPN
inlawrev-2922	395	19	court	court	PROPN
inlawrev-2922	395	20	of	of	ADP
inlawrev-2922	395	21	appeals	appeal	NOUN
inlawrev-2922	395	22	.	.	PUNCT
inlawrev-2922	396	1	if	if	SCONJ
inlawrev-2922	396	2	they	they	PRON
inlawrev-2922	396	3	are	be	AUX
inlawrev-2922	396	4	,	,	PUNCT
inlawrev-2922	396	5	the	the	DET
inlawrev-2922	396	6	goal	goal	NOUN
inlawrev-2922	396	7	of	of	ADP
inlawrev-2922	396	8	uniformity	uniformity	NOUN
inlawrev-2922	396	9	in	in	ADP
inlawrev-2922	396	10	tax	tax	NOUN
inlawrev-2922	396	11	litigation	litigation	NOUN
inlawrev-2922	396	12	via	via	ADP
inlawrev-2922	396	13	the	the	DET
inlawrev-2922	396	14	indiana	indiana	PROPN
inlawrev-2922	396	15	tax	tax	NOUN
inlawrev-2922	396	16	court	court	NOUN
inlawrev-2922	396	17	would	would	AUX
inlawrev-2922	396	18	not	not	PART
inlawrev-2922	396	19	be	be	AUX
inlawrev-2922	396	20	realized	realize	VERB
inlawrev-2922	396	21	.	.	PUNCT
inlawrev-2922	397	1	57	57	NUM
inlawrev-2922	397	2	.	.	X
inlawrev-2922	398	1	ind	ind	PROPN
inlawrev-2922	398	2	.	.	PUNCT
inlawrev-2922	398	3	code	code	PROPN
inlawrev-2922	398	4	ann	ann	PROPN
inlawrev-2922	398	5	.	.	PUNCT
inlawrev-2922	399	1	§	§	PROPN
inlawrev-2922	399	2	33	33	NUM
inlawrev-2922	399	3	-	-	SYM
inlawrev-2922	399	4	3	3	NUM
inlawrev-2922	399	5	-	-	PUNCT
inlawrev-2922	399	6	5	5	NUM
inlawrev-2922	399	7	-	-	PUNCT
inlawrev-2922	399	8	2(a)(2	2(a)(2	NUM
inlawrev-2922	399	9	)	)	PUNCT
inlawrev-2922	399	10	(	(	PUNCT
inlawrev-2922	399	11	burns	burn	NOUN
inlawrev-2922	399	12	supp	supp	NOUN
inlawrev-2922	399	13	.	.	PUNCT
inlawrev-2922	400	1	1990	1990	NUM
inlawrev-2922	400	2	)	)	PUNCT
inlawrev-2922	400	3	.	.	PUNCT
inlawrev-2922	401	1	58	58	NUM
inlawrev-2922	401	2	.	.	PUNCT
inlawrev-2922	402	1	ind	ind	PROPN
inlawrev-2922	402	2	.	.	PUNCT
inlawrev-2922	403	1	code	code	PROPN
inlawrev-2922	403	2	§	§	PROPN
inlawrev-2922	403	3	6	6	NUM
inlawrev-2922	403	4	-	-	PUNCT
inlawrev-2922	403	5	l.l-15	l.l-15	NUM
inlawrev-2922	403	6	-	-	PUNCT
inlawrev-2922	403	7	4(e	4(e	NUM
inlawrev-2922	403	8	)	)	PUNCT
inlawrev-2922	403	9	(	(	PUNCT
inlawrev-2922	403	10	1988	1988	NUM
inlawrev-2922	403	11	)	)	PUNCT
inlawrev-2922	403	12	(	(	PUNCT
inlawrev-2922	403	13	allowing	allow	VERB
inlawrev-2922	403	14	judicial	judicial	ADJ
inlawrev-2922	403	15	review	review	NOUN
inlawrev-2922	403	16	when	when	SCONJ
inlawrev-2922	403	17	the	the	DET
inlawrev-2922	403	18	board	board	NOUN
inlawrev-2922	403	19	fails	fail	VERB
inlawrev-2922	403	20	to	to	PART
inlawrev-2922	403	21	conduct	conduct	VERB
inlawrev-2922	403	22	a	a	DET
inlawrev-2922	403	23	hearing	hearing	NOUN
inlawrev-2922	403	24	within	within	ADP
inlawrev-2922	403	25	12	12	NUM
inlawrev-2922	403	26	months	month	NOUN
inlawrev-2922	403	27	after	after	ADP
inlawrev-2922	403	28	receiving	receive	VERB
inlawrev-2922	403	29	a	a	DET
inlawrev-2922	403	30	petition	petition	NOUN
inlawrev-2922	403	31	in	in	ADP
inlawrev-2922	403	32	a	a	DET
inlawrev-2922	403	33	nonreassessment	nonreassessment	ADJ
inlawrev-2922	403	34	year	year	NOUN
inlawrev-2922	403	35	or	or	CCONJ
inlawrev-2922	403	36	24	24	NUM
inlawrev-2922	403	37	months	month	NOUN
inlawrev-2922	403	38	in	in	ADP
inlawrev-2922	403	39	a	a	DET
inlawrev-2922	403	40	reassessment	reassessment	NOUN
inlawrev-2922	403	41	year	year	NOUN
inlawrev-2922	403	42	)	)	PUNCT
inlawrev-2922	403	43	.	.	PUNCT
inlawrev-2922	404	1	59	59	NUM
inlawrev-2922	404	2	.	.	PUNCT
inlawrev-2922	405	1	i	i	PRON
inlawrev-2922	405	2	d.	d.	PROPN
inlawrev-2922	405	3	§	§	PROPN
inlawrev-2922	405	4	6	6	NUM
inlawrev-2922	405	5	-	-	PUNCT
inlawrev-2922	405	6	l.l-15	l.l-15	NUM
inlawrev-2922	405	7	-	-	PUNCT
inlawrev-2922	405	8	5(b	5(b	NUM
inlawrev-2922	405	9	)	)	PUNCT
inlawrev-2922	405	10	(	(	PUNCT
inlawrev-2922	405	11	supp	supp	PROPN
inlawrev-2922	405	12	.	.	PUNCT
inlawrev-2922	405	13	1990	1990	NUM
inlawrev-2922	405	14	)	)	PUNCT
inlawrev-2922	405	15	(	(	PUNCT
inlawrev-2922	405	16	allowing	allow	VERB
inlawrev-2922	405	17	judicial	judicial	ADJ
inlawrev-2922	405	18	review	review	NOUN
inlawrev-2922	405	19	of	of	ADP
inlawrev-2922	405	20	the	the	DET
inlawrev-2922	405	21	board	board	NOUN
inlawrev-2922	405	22	's	's	PART
inlawrev-2922	405	23	final	final	ADJ
inlawrev-2922	405	24	determination	determination	NOUN
inlawrev-2922	405	25	on	on	ADP
inlawrev-2922	405	26	assessment	assessment	NOUN
inlawrev-2922	405	27	of	of	ADP
inlawrev-2922	405	28	tangible	tangible	ADJ
inlawrev-2922	405	29	personal	personal	ADJ
inlawrev-2922	405	30	property	property	NOUN
inlawrev-2922	405	31	)	)	PUNCT
inlawrev-2922	405	32	.	.	PUNCT
inlawrev-2922	406	1	60	60	NUM
inlawrev-2922	406	2	.	.	PUNCT
inlawrev-2922	407	1	i	i	PRON
inlawrev-2922	407	2	d.	d.	VERB
inlawrev-2922	407	3	the	the	DET
inlawrev-2922	407	4	provisions	provision	NOUN
inlawrev-2922	407	5	of	of	ADP
inlawrev-2922	407	6	indiana	indiana	PROPN
inlawrev-2922	407	7	code	code	PROPN
inlawrev-2922	407	8	§	§	PROPN
inlawrev-2922	407	9	6	6	NUM
inlawrev-2922	407	10	-	-	SYM
inlawrev-2922	407	11	1.1	1.1	NUM
inlawrev-2922	407	12	-	-	PUNCT
inlawrev-2922	407	13	15	15	NUM
inlawrev-2922	407	14	-	-	SYM
inlawrev-2922	407	15	4	4	NUM
inlawrev-2922	407	16	did	do	AUX
inlawrev-2922	407	17	not	not	PART
inlawrev-2922	407	18	need	need	VERB
inlawrev-2922	407	19	to	to	PART
inlawrev-2922	407	20	be	be	AUX
inlawrev-2922	407	21	amended	amend	VERB
inlawrev-2922	407	22	because	because	SCONJ
inlawrev-2922	407	23	this	this	DET
inlawrev-2922	407	24	code	code	NOUN
inlawrev-2922	407	25	section	section	NOUN
inlawrev-2922	407	26	states	state	VERB
inlawrev-2922	407	27	that	that	SCONJ
inlawrev-2922	407	28	an	an	DET
inlawrev-2922	407	29	appeal	appeal	NOUN
inlawrev-2922	407	30	may	may	AUX
inlawrev-2922	407	31	be	be	AUX
inlawrev-2922	407	32	taken	take	VERB
inlawrev-2922	407	33	under	under	ADP
inlawrev-2922	407	34	indiana	indiana	PROPN
inlawrev-2922	407	35	code	code	PROPN
inlawrev-2922	407	36	§	§	PROPN
inlawrev-2922	407	37	61.1	61.1	NUM
inlawrev-2922	407	38	-	-	SYM
inlawrev-2922	407	39	15	15	NUM
inlawrev-2922	407	40	-	-	SYM
inlawrev-2922	407	41	5	5	NUM
inlawrev-2922	407	42	in	in	ADP
inlawrev-2922	407	43	the	the	DET
inlawrev-2922	407	44	same	same	ADJ
inlawrev-2922	407	45	manner	manner	NOUN
inlawrev-2922	407	46	as	as	SCONJ
inlawrev-2922	407	47	if	if	SCONJ
inlawrev-2922	407	48	the	the	DET
inlawrev-2922	407	49	board	board	NOUN
inlawrev-2922	407	50	had	have	AUX
inlawrev-2922	407	51	made	make	VERB
inlawrev-2922	407	52	a	a	DET
inlawrev-2922	407	53	final	final	ADJ
inlawrev-2922	407	54	determination	determination	NOUN
inlawrev-2922	407	55	.	.	PUNCT
inlawrev-2922	408	1	ind	ind	PROPN
inlawrev-2922	408	2	.	.	PUNCT
inlawrev-2922	409	1	code	code	PROPN
inlawrev-2922	409	2	§	§	PROPN
inlawrev-2922	409	3	6	6	NUM
inlawrev-2922	409	4	-	-	SYM
inlawrev-2922	409	5	1.1	1.1	NUM
inlawrev-2922	409	6	-	-	PUNCT
inlawrev-2922	409	7	15	15	NUM
inlawrev-2922	409	8	-	-	SYM
inlawrev-2922	409	9	4	4	NUM
inlawrev-2922	409	10	(	(	PUNCT
inlawrev-2922	409	11	1988	1988	NUM
inlawrev-2922	409	12	)	)	PUNCT
inlawrev-2922	409	13	.	.	PUNCT
inlawrev-2922	410	1	1140	1140	NUM
inlawrev-2922	410	2	indiana	indiana	PROPN
inlawrev-2922	410	3	law	law	PROPN
inlawrev-2922	410	4	review	review	NOUN
inlawrev-2922	411	1	[	[	X
inlawrev-2922	411	2	vol	vol	NOUN
inlawrev-2922	411	3	.	.	PUNCT
inlawrev-2922	411	4	24:1125	24:1125	NUM
inlawrev-2922	411	5	a.	a.	NOUN
inlawrev-2922	411	6	background	background	NOUN
inlawrev-2922	411	7	by	by	ADP
inlawrev-2922	411	8	statute	statute	PROPN
inlawrev-2922	411	9	,	,	PUNCT
inlawrev-2922	411	10	the	the	DET
inlawrev-2922	411	11	taxpayer	taxpayer	NOUN
inlawrev-2922	411	12	may	may	AUX
inlawrev-2922	411	13	file	file	VERB
inlawrev-2922	411	14	a	a	DET
inlawrev-2922	411	15	claim	claim	NOUN
inlawrev-2922	411	16	for	for	ADP
inlawrev-2922	411	17	refund	refund	NOUN
inlawrev-2922	411	18	of	of	ADP
inlawrev-2922	411	19	all	all	PRON
inlawrev-2922	411	20	or	or	CCONJ
inlawrev-2922	411	21	a	a	DET
inlawrev-2922	411	22	portion	portion	NOUN
inlawrev-2922	411	23	of	of	ADP
inlawrev-2922	411	24	a	a	DET
inlawrev-2922	411	25	property	property	NOUN
inlawrev-2922	411	26	tax	tax	NOUN
inlawrev-2922	411	27	installment	installment	NOUN
inlawrev-2922	411	28	that	that	PRON
inlawrev-2922	411	29	has	have	AUX
inlawrev-2922	411	30	been	be	AUX
inlawrev-2922	411	31	paid.^	paid.^	NOUN
inlawrev-2922	411	32	'	'	PUNCT
inlawrev-2922	411	33	the	the	DET
inlawrev-2922	411	34	refund	refund	NOUN
inlawrev-2922	411	35	claim	claim	NOUN
inlawrev-2922	411	36	is	be	AUX
inlawrev-2922	411	37	filed	file	VERB
inlawrev-2922	411	38	with	with	ADP
inlawrev-2922	411	39	the	the	DET
inlawrev-2922	411	40	county	county	NOUN
inlawrev-2922	411	41	auditor	auditor	NOUN
inlawrev-2922	411	42	,	,	PUNCT
inlawrev-2922	411	43	and	and	CCONJ
inlawrev-2922	411	44	the	the	DET
inlawrev-2922	411	45	auditor	auditor	NOUN
inlawrev-2922	411	46	forwards	forward	VERB
inlawrev-2922	411	47	the	the	DET
inlawrev-2922	411	48	claim	claim	NOUN
inlawrev-2922	411	49	to	to	ADP
inlawrev-2922	411	50	the	the	DET
inlawrev-2922	411	51	board	board	NOUN
inlawrev-2922	411	52	for	for	ADP
inlawrev-2922	411	53	*	*	ADJ
inlawrev-2922	411	54	'	'	PUNCT
inlawrev-2922	411	55	review	review	NOUN
inlawrev-2922	411	56	.	.	PUNCT
inlawrev-2922	412	1	"	"	PUNCT
inlawrev-2922	412	2	^^	^^	PUNCT
inlawrev-2922	412	3	however	however	ADV
inlawrev-2922	412	4	,	,	PUNCT
inlawrev-2922	412	5	the	the	DET
inlawrev-2922	412	6	board	board	NOUN
inlawrev-2922	412	7	merely	merely	ADV
inlawrev-2922	412	8	certifies	certify	VERB
inlawrev-2922	412	9	its	its	PRON
inlawrev-2922	412	10	"	"	PUNCT
inlawrev-2922	412	11	approval	approval	NOUN
inlawrev-2922	412	12	or	or	CCONJ
inlawrev-2922	412	13	disapproval	disapproval	NOUN
inlawrev-2922	412	14	on	on	ADP
inlawrev-2922	412	15	the	the	DET
inlawrev-2922	412	16	claim	claim	NOUN
inlawrev-2922	412	17	and	and	CCONJ
inlawrev-2922	412	18	[	[	X
inlawrev-2922	412	19	then	then	ADV
inlawrev-2922	412	20	]	]	PUNCT
inlawrev-2922	412	21	return	return	VERB
inlawrev-2922	412	22	[	[	X
inlawrev-2922	412	23	s	s	X
inlawrev-2922	412	24	]	]	X
inlawrev-2922	412	25	it	it	PRON
inlawrev-2922	412	26	to	to	ADP
inlawrev-2922	412	27	the	the	DET
inlawrev-2922	412	28	county	county	NOUN
inlawrev-2922	412	29	auditor	auditor	NOUN
inlawrev-2922	412	30	.	.	PUNCT
inlawrev-2922	413	1	*	*	PUNCT
inlawrev-2922	413	2	'	'	NUM
inlawrev-2922	413	3	^^	^^	PUNCT
inlawrev-2922	413	4	after	after	SCONJ
inlawrev-2922	413	5	the	the	DET
inlawrev-2922	413	6	board	board	NOUN
inlawrev-2922	413	7	approves	approve	VERB
inlawrev-2922	413	8	or	or	CCONJ
inlawrev-2922	413	9	disapproves	disapprove	VERB
inlawrev-2922	413	10	of	of	ADP
inlawrev-2922	413	11	the	the	DET
inlawrev-2922	413	12	claim	claim	NOUN
inlawrev-2922	413	13	and	and	CCONJ
inlawrev-2922	413	14	returns	return	VERB
inlawrev-2922	413	15	it	it	PRON
inlawrev-2922	413	16	to	to	ADP
inlawrev-2922	413	17	the	the	DET
inlawrev-2922	413	18	county	county	NOUN
inlawrev-2922	413	19	auditor,^	auditor,^	SCONJ
inlawrev-2922	413	20	the	the	DET
inlawrev-2922	413	21	auditor	auditor	NOUN
inlawrev-2922	413	22	submits	submit	VERB
inlawrev-2922	413	23	the	the	DET
inlawrev-2922	413	24	claim	claim	NOUN
inlawrev-2922	413	25	to	to	ADP
inlawrev-2922	413	26	the	the	DET
inlawrev-2922	413	27	*	*	ADJ
inlawrev-2922	413	28	*	*	PROPN
inlawrev-2922	413	29	county	county	NOUN
inlawrev-2922	413	30	board	board	NOUN
inlawrev-2922	413	31	of	of	ADP
inlawrev-2922	413	32	commissioners	commissioner	NOUN
inlawrev-2922	413	33	for	for	ADP
inlawrev-2922	413	34	final	final	ADJ
inlawrev-2922	413	35	review	review	NOUN
inlawrev-2922	413	36	.	.	PUNCT
inlawrev-2922	414	1	'	'	PUNCT
inlawrev-2922	414	2	*	*	PUNCT
inlawrev-2922	414	3	^^	^^	PUNCT
inlawrev-2922	414	4	the	the	DET
inlawrev-2922	414	5	county	county	NOUN
inlawrev-2922	414	6	board	board	NOUN
inlawrev-2922	414	7	of	of	ADP
inlawrev-2922	414	8	review	review	NOUN
inlawrev-2922	414	9	then	then	ADV
inlawrev-2922	414	10	has	have	VERB
inlawrev-2922	414	11	discretion	discretion	NOUN
inlawrev-2922	414	12	to	to	PART
inlawrev-2922	414	13	disallow	disallow	VERB
inlawrev-2922	414	14	a	a	DET
inlawrev-2922	414	15	claim	claim	NOUN
inlawrev-2922	414	16	that	that	SCONJ
inlawrev-2922	414	17	the	the	DET
inlawrev-2922	414	18	board	board	NOUN
inlawrev-2922	414	19	has	have	AUX
inlawrev-2922	414	20	approved,^	approved,^	PROPN
inlawrev-2922	414	21	but	but	CCONJ
inlawrev-2922	414	22	has	have	VERB
inlawrev-2922	414	23	no	no	DET
inlawrev-2922	414	24	discretion	discretion	NOUN
inlawrev-2922	414	25	to	to	PART
inlawrev-2922	414	26	allow	allow	VERB
inlawrev-2922	414	27	a	a	DET
inlawrev-2922	414	28	claim	claim	NOUN
inlawrev-2922	414	29	that	that	PRON
inlawrev-2922	414	30	was	be	AUX
inlawrev-2922	414	31	disapproved	disapprove	VERB
inlawrev-2922	414	32	by	by	ADP
inlawrev-2922	414	33	the	the	DET
inlawrev-2922	414	34	board.^^	board.^^	NOUN
inlawrev-2922	414	35	this	this	DET
inlawrev-2922	414	36	review	review	NOUN
inlawrev-2922	414	37	scheme	scheme	NOUN
inlawrev-2922	414	38	further	far	ADV
inlawrev-2922	414	39	provides	provide	VERB
inlawrev-2922	414	40	that	that	SCONJ
inlawrev-2922	414	41	when	when	SCONJ
inlawrev-2922	414	42	*	*	NOUN
inlawrev-2922	414	43	*	*	PUNCT
inlawrev-2922	414	44	the	the	DET
inlawrev-2922	414	45	county	county	NOUN
inlawrev-2922	414	46	board	board	NOUN
inlawrev-2922	414	47	disallows	disallow	VERB
inlawrev-2922	414	48	a	a	DET
inlawrev-2922	414	49	claim	claim	NOUN
inlawrev-2922	414	50	,	,	PUNCT
inlawrev-2922	414	51	the	the	DET
inlawrev-2922	414	52	claimant	claimant	NOUN
inlawrev-2922	414	53	may	may	AUX
inlawrev-2922	414	54	appeal	appeal	VERB
inlawrev-2922	414	55	that	that	DET
inlawrev-2922	414	56	decision	decision	NOUN
inlawrev-2922	414	57	to	to	ADP
inlawrev-2922	414	58	the	the	DET
inlawrev-2922	414	59	county	county	NOUN
inlawrev-2922	414	60	circuit	circuit	NOUN
inlawrev-2922	414	61	court	court	NOUN
inlawrev-2922	414	62	.	.	PUNCT
inlawrev-2922	415	1	"	"	PUNCT
inlawrev-2922	415	2	^^	^^	PUNCT
inlawrev-2922	415	3	thus	thus	ADV
inlawrev-2922	415	4	,	,	PUNCT
inlawrev-2922	415	5	unlike	unlike	ADP
inlawrev-2922	415	6	other	other	ADJ
inlawrev-2922	415	7	tax	tax	NOUN
inlawrev-2922	415	8	provisions	provision	NOUN
inlawrev-2922	415	9	,	,	PUNCT
inlawrev-2922	415	10	the	the	DET
inlawrev-2922	415	11	property	property	NOUN
inlawrev-2922	415	12	tax	tax	NOUN
inlawrev-2922	415	13	refund	refund	NOUN
inlawrev-2922	415	14	sections	section	NOUN
inlawrev-2922	415	15	were	be	AUX
inlawrev-2922	415	16	not	not	PART
inlawrev-2922	415	17	amended	amend	VERB
inlawrev-2922	415	18	to	to	PART
inlawrev-2922	415	19	specifically	specifically	ADV
inlawrev-2922	415	20	provide	provide	VERB
inlawrev-2922	415	21	for	for	ADP
inlawrev-2922	415	22	appeals	appeal	NOUN
inlawrev-2922	415	23	to	to	ADP
inlawrev-2922	415	24	the	the	DET
inlawrev-2922	415	25	indiana	indiana	PROPN
inlawrev-2922	415	26	tax	tax	NOUN
inlawrev-2922	415	27	court	court	NOUN
inlawrev-2922	415	28	.	.	PUNCT
inlawrev-2922	416	1	this	this	DET
inlawrev-2922	416	2	statutory	statutory	ADJ
inlawrev-2922	416	3	framework	framework	NOUN
inlawrev-2922	416	4	creates	create	VERB
inlawrev-2922	416	5	jurisdictional	jurisdictional	ADJ
inlawrev-2922	416	6	problems	problem	NOUN
inlawrev-2922	416	7	.	.	PUNCT
inlawrev-2922	417	1	as	as	SCONJ
inlawrev-2922	417	2	the	the	DET
inlawrev-2922	417	3	author	author	NOUN
inlawrev-2922	417	4	of	of	ADP
inlawrev-2922	417	5	this	this	DET
inlawrev-2922	417	6	section	section	NOUN
inlawrev-2922	417	7	of	of	ADP
inlawrev-2922	417	8	the	the	DET
inlawrev-2922	417	9	1987	1987	NUM
inlawrev-2922	417	10	survey	survey	NOUN
inlawrev-2922	417	11	edition	edition	NOUN
inlawrev-2922	417	12	wrote	write	VERB
inlawrev-2922	417	13	:	:	PUNCT
inlawrev-2922	417	14	it	it	PRON
inlawrev-2922	417	15	therefore	therefore	ADV
inlawrev-2922	417	16	appears	appear	VERB
inlawrev-2922	417	17	that	that	SCONJ
inlawrev-2922	417	18	a	a	DET
inlawrev-2922	417	19	sound	sound	ADJ
inlawrev-2922	417	20	argument	argument	NOUN
inlawrev-2922	417	21	can	can	AUX
inlawrev-2922	417	22	be	be	AUX
inlawrev-2922	417	23	made	make	VERB
inlawrev-2922	417	24	that	that	SCONJ
inlawrev-2922	417	25	the	the	DET
inlawrev-2922	417	26	new	new	ADJ
inlawrev-2922	417	27	tax	tax	NOUN
inlawrev-2922	417	28	court	court	NOUN
inlawrev-2922	417	29	has	have	VERB
inlawrev-2922	417	30	no	no	DET
inlawrev-2922	417	31	jurisdiction	jurisdiction	NOUN
inlawrev-2922	417	32	over	over	ADP
inlawrev-2922	417	33	property	property	NOUN
inlawrev-2922	417	34	tax	tax	NOUN
inlawrev-2922	417	35	refund	refund	NOUN
inlawrev-2922	417	36	claims	claim	NOUN
inlawrev-2922	417	37	since	since	SCONJ
inlawrev-2922	417	38	(	(	PUNCT
inlawrev-2922	417	39	1	1	X
inlawrev-2922	417	40	)	)	PUNCT
inlawrev-2922	417	41	the	the	DET
inlawrev-2922	417	42	state	state	NOUN
inlawrev-2922	417	43	tax	tax	NOUN
inlawrev-2922	417	44	board	board	NOUN
inlawrev-2922	417	45	does	do	AUX
inlawrev-2922	417	46	not	not	PART
inlawrev-2922	417	47	make	make	VERB
inlawrev-2922	417	48	the	the	DET
inlawrev-2922	417	49	final	final	ADJ
inlawrev-2922	417	50	determination	determination	NOUN
inlawrev-2922	417	51	of	of	ADP
inlawrev-2922	417	52	the	the	DET
inlawrev-2922	417	53	refund	refund	NOUN
inlawrev-2922	417	54	claim	claim	NOUN
inlawrev-2922	417	55	,	,	PUNCT
inlawrev-2922	417	56	and	and	CCONJ
inlawrev-2922	417	57	(	(	PUNCT
inlawrev-2922	417	58	2	2	X
inlawrev-2922	417	59	)	)	PUNCT
inlawrev-2922	417	60	the	the	DET
inlawrev-2922	417	61	judicial	judicial	ADJ
inlawrev-2922	417	62	review	review	NOUN
inlawrev-2922	417	63	provision	provision	NOUN
inlawrev-2922	417	64	specifying	specify	VERB
inlawrev-2922	417	65	appeals	appeal	NOUN
inlawrev-2922	417	66	to	to	ADP
inlawrev-2922	417	67	the	the	DET
inlawrev-2922	417	68	circuit	circuit	NOUN
inlawrev-2922	417	69	court	court	NOUN
inlawrev-2922	417	70	was	be	AUX
inlawrev-2922	417	71	left	leave	VERB
inlawrev-2922	417	72	intact.^^	intact.^^	ADP
inlawrev-2922	417	73	61	61	NUM
inlawrev-2922	417	74	.	.	PUNCT
inlawrev-2922	418	1	i	i	PRON
inlawrev-2922	418	2	d.	d.	PROPN
inlawrev-2922	418	3	§	§	PROPN
inlawrev-2922	418	4	6	6	NUM
inlawrev-2922	418	5	-	-	SYM
inlawrev-2922	418	6	1.1	1.1	NUM
inlawrev-2922	418	7	-	-	PUNCT
inlawrev-2922	418	8	26	26	NUM
inlawrev-2922	418	9	-	-	SYM
inlawrev-2922	418	10	1	1	NUM
inlawrev-2922	418	11	.	.	NUM
inlawrev-2922	418	12	62	62	NUM
inlawrev-2922	418	13	.	.	PUNCT
inlawrev-2922	419	1	i	i	PRON
inlawrev-2922	419	2	d.	d.	PROPN
inlawrev-2922	419	3	§	§	PROPN
inlawrev-2922	419	4	6	6	NUM
inlawrev-2922	419	5	-	-	PUNCT
inlawrev-2922	419	6	l.l-26	l.l-26	PRON
inlawrev-2922	419	7	-	-	PUNCT
inlawrev-2922	419	8	2(a	2(a	NUM
inlawrev-2922	419	9	)	)	PUNCT
inlawrev-2922	419	10	.	.	PUNCT
inlawrev-2922	420	1	the	the	DET
inlawrev-2922	420	2	board	board	NOUN
inlawrev-2922	420	3	reviews	review	VERB
inlawrev-2922	420	4	such	such	ADJ
inlawrev-2922	420	5	claims	claim	NOUN
inlawrev-2922	420	6	if	if	SCONJ
inlawrev-2922	420	7	the	the	DET
inlawrev-2922	420	8	claim	claim	NOUN
inlawrev-2922	420	9	is	be	AUX
inlawrev-2922	420	10	for	for	ADP
inlawrev-2922	420	11	the	the	DET
inlawrev-2922	420	12	refund	refund	NOUN
inlawrev-2922	420	13	of	of	ADP
inlawrev-2922	420	14	taxes	taxis	NOUN
inlawrev-2922	420	15	paid	pay	VERB
inlawrev-2922	420	16	on	on	ADP
inlawrev-2922	420	17	an	an	DET
inlawrev-2922	420	18	assessment	assessment	NOUN
inlawrev-2922	420	19	made	make	VERB
inlawrev-2922	420	20	or	or	CCONJ
inlawrev-2922	420	21	determined	determine	VERB
inlawrev-2922	420	22	by	by	ADP
inlawrev-2922	420	23	the	the	DET
inlawrev-2922	420	24	board	board	NOUN
inlawrev-2922	420	25	,	,	PUNCT
inlawrev-2922	420	26	i	i	PROPN
inlawrev-2922	420	27	d.	d.	PROPN
inlawrev-2922	420	28	§	§	PROPN
inlawrev-2922	420	29	6	6	NUM
inlawrev-2922	420	30	-	-	PUNCT
inlawrev-2922	420	31	l.l-26	l.l-26	NUM
inlawrev-2922	420	32	-	-	PUNCT
inlawrev-2922	420	33	2(a)(l	2(a)(l	NUM
inlawrev-2922	420	34	)	)	PUNCT
inlawrev-2922	420	35	,	,	PUNCT
inlawrev-2922	420	36	or	or	CCONJ
inlawrev-2922	420	37	if	if	SCONJ
inlawrev-2922	420	38	the	the	DET
inlawrev-2922	420	39	claim	claim	NOUN
inlawrev-2922	420	40	is	be	AUX
inlawrev-2922	420	41	based	base	VERB
inlawrev-2922	420	42	upon	upon	SCONJ
inlawrev-2922	420	43	"	"	PUNCT
inlawrev-2922	420	44	illegal	illegal	ADJ
inlawrev-2922	420	45	"	"	PUNCT
inlawrev-2922	420	46	taxes	taxis	NOUN
inlawrev-2922	420	47	or	or	CCONJ
inlawrev-2922	420	48	mathematical	mathematical	ADJ
inlawrev-2922	420	49	errors	error	NOUN
inlawrev-2922	420	50	in	in	ADP
inlawrev-2922	420	51	the	the	DET
inlawrev-2922	420	52	computation	computation	NOUN
inlawrev-2922	420	53	of	of	ADP
inlawrev-2922	420	54	the	the	DET
inlawrev-2922	420	55	assessment	assessment	NOUN
inlawrev-2922	420	56	,	,	PUNCT
inlawrev-2922	420	57	i	i	PROPN
inlawrev-2922	420	58	d.	d.	PROPN
inlawrev-2922	420	59	§	§	PROPN
inlawrev-2922	420	60	6	6	NUM
inlawrev-2922	420	61	-	-	PUNCT
inlawrev-2922	420	62	l.l-26	l.l-26	NOUN
inlawrev-2922	420	63	-	-	PUNCT
inlawrev-2922	420	64	2(a)(2	2(a)(2	NUM
inlawrev-2922	420	65	)	)	PUNCT
inlawrev-2922	420	66	.	.	PUNCT
inlawrev-2922	421	1	under	under	ADP
inlawrev-2922	421	2	indiana	indiana	PROPN
inlawrev-2922	421	3	code	code	PROPN
inlawrev-2922	421	4	§	§	PROPN
inlawrev-2922	421	5	26	26	NUM
inlawrev-2922	421	6	-	-	SYM
inlawrev-2922	421	7	1.1	1.1	NUM
inlawrev-2922	421	8	-	-	PUNCT
inlawrev-2922	421	9	26	26	NUM
inlawrev-2922	421	10	-	-	SYM
inlawrev-2922	421	11	3	3	NUM
inlawrev-2922	421	12	,	,	PUNCT
inlawrev-2922	421	13	a	a	DET
inlawrev-2922	421	14	more	more	ADV
inlawrev-2922	421	15	traditional	traditional	ADJ
inlawrev-2922	421	16	"	"	PUNCT
inlawrev-2922	421	17	appeal	appeal	NOUN
inlawrev-2922	421	18	"	"	PUNCT
inlawrev-2922	421	19	route	route	NOUN
inlawrev-2922	421	20	(	(	PUNCT
inlawrev-2922	421	21	rather	rather	ADV
inlawrev-2922	421	22	than	than	ADP
inlawrev-2922	421	23	simple	simple	ADJ
inlawrev-2922	421	24	forwarding	forwarding	NOUN
inlawrev-2922	421	25	"	"	PUNCT
inlawrev-2922	421	26	review	review	NOUN
inlawrev-2922	421	27	"	"	PUNCT
inlawrev-2922	421	28	)	)	PUNCT
inlawrev-2922	421	29	is	be	AUX
inlawrev-2922	421	30	used	use	VERB
inlawrev-2922	421	31	for	for	ADP
inlawrev-2922	421	32	refund	refund	NOUN
inlawrev-2922	421	33	claims	claim	NOUN
inlawrev-2922	421	34	not	not	PART
inlawrev-2922	421	35	covered	cover	VERB
inlawrev-2922	421	36	by	by	ADP
inlawrev-2922	421	37	indiana	indiana	PROPN
inlawrev-2922	421	38	code	code	PROPN
inlawrev-2922	421	39	§	§	PROPN
inlawrev-2922	421	40	6	6	NUM
inlawrev-2922	421	41	-	-	SYM
inlawrev-2922	421	42	1.1	1.1	NUM
inlawrev-2922	421	43	-	-	PUNCT
inlawrev-2922	421	44	26	26	NUM
inlawrev-2922	421	45	-	-	SYM
inlawrev-2922	421	46	2	2	NUM
inlawrev-2922	421	47	.	.	PUNCT
inlawrev-2922	422	1	i	i	PRON
inlawrev-2922	422	2	d.	d.	PROPN
inlawrev-2922	422	3	§	§	PROPN
inlawrev-2922	422	4	§	§	PROPN
inlawrev-2922	422	5	6	6	NUM
inlawrev-2922	422	6	-	-	SYM
inlawrev-2922	422	7	1.1	1.1	NUM
inlawrev-2922	422	8	-	-	PUNCT
inlawrev-2922	422	9	26	26	NUM
inlawrev-2922	422	10	-	-	SYM
inlawrev-2922	422	11	2	2	NUM
inlawrev-2922	422	12	,	,	PUNCT
inlawrev-2922	422	13	26	26	NUM
inlawrev-2922	422	14	-	-	SYM
inlawrev-2922	422	15	1.1	1.1	NUM
inlawrev-2922	422	16	-	-	PUNCT
inlawrev-2922	422	17	26	26	NUM
inlawrev-2922	422	18	-	-	SYM
inlawrev-2922	422	19	3	3	NUM
inlawrev-2922	422	20	.	.	PUNCT
inlawrev-2922	423	1	presumably	presumably	ADV
inlawrev-2922	423	2	,	,	PUNCT
inlawrev-2922	423	3	this	this	PRON
inlawrev-2922	423	4	would	would	AUX
inlawrev-2922	423	5	only	only	ADV
inlawrev-2922	423	6	include	include	VERB
inlawrev-2922	423	7	a	a	DET
inlawrev-2922	423	8	claim	claim	NOUN
inlawrev-2922	423	9	for	for	ADP
inlawrev-2922	423	10	refund	refund	NOUN
inlawrev-2922	423	11	based	base	VERB
inlawrev-2922	423	12	on	on	ADP
inlawrev-2922	423	13	the	the	DET
inlawrev-2922	423	14	ground	ground	NOUN
inlawrev-2922	423	15	listed	list	VERB
inlawrev-2922	423	16	in	in	ADP
inlawrev-2922	423	17	indiana	indiana	PROPN
inlawrev-2922	423	18	code	code	PROPN
inlawrev-2922	423	19	§	§	PROPN
inlawrev-2922	423	20	6	6	NUM
inlawrev-2922	423	21	-	-	PUNCT
inlawrev-2922	423	22	l.l-26	l.l-26	PRON
inlawrev-2922	423	23	-	-	PUNCT
inlawrev-2922	423	24	l(4)(a)(l	l(4)(a)(l	NOUN
inlawrev-2922	423	25	)	)	PUNCT
inlawrev-2922	423	26	that	that	PRON
inlawrev-2922	423	27	taxes	taxis	NOUN
inlawrev-2922	423	28	on	on	ADP
inlawrev-2922	423	29	the	the	DET
inlawrev-2922	423	30	same	same	ADJ
inlawrev-2922	423	31	property	property	NOUN
inlawrev-2922	423	32	have	have	AUX
inlawrev-2922	423	33	been	be	AUX
inlawrev-2922	423	34	assessed	assess	VERB
inlawrev-2922	423	35	and	and	CCONJ
inlawrev-2922	423	36	paid	pay	VERB
inlawrev-2922	423	37	more	more	ADJ
inlawrev-2922	423	38	than	than	ADP
inlawrev-2922	423	39	once	once	ADV
inlawrev-2922	423	40	for	for	ADP
inlawrev-2922	423	41	the	the	DET
inlawrev-2922	423	42	same	same	ADJ
inlawrev-2922	423	43	year	year	NOUN
inlawrev-2922	423	44	,	,	PUNCT
inlawrev-2922	423	45	because	because	SCONJ
inlawrev-2922	423	46	section	section	NOUN
inlawrev-2922	423	47	2	2	NUM
inlawrev-2922	423	48	of	of	ADP
inlawrev-2922	423	49	chapter	chapter	NOUN
inlawrev-2922	423	50	26	26	NUM
inlawrev-2922	423	51	incorporates	incorporate	VERB
inlawrev-2922	423	52	all	all	DET
inlawrev-2922	423	53	other	other	ADJ
inlawrev-2922	423	54	grounds	ground	NOUN
inlawrev-2922	423	55	upon	upon	SCONJ
inlawrev-2922	423	56	which	which	PRON
inlawrev-2922	423	57	a	a	DET
inlawrev-2922	423	58	claim	claim	NOUN
inlawrev-2922	423	59	for	for	ADP
inlawrev-2922	423	60	refund	refund	NOUN
inlawrev-2922	423	61	could	could	AUX
inlawrev-2922	423	62	be	be	AUX
inlawrev-2922	423	63	based	base	VERB
inlawrev-2922	423	64	.	.	PUNCT
inlawrev-2922	424	1	i	i	PRON
inlawrev-2922	424	2	d.	d.	PROPN
inlawrev-2922	424	3	§	§	PROPN
inlawrev-2922	424	4	6	6	NUM
inlawrev-2922	424	5	-	-	PUNCT
inlawrev-2922	424	6	l.l-26	l.l-26	PRON
inlawrev-2922	424	7	-	-	PUNCT
inlawrev-2922	424	8	l(4)(a)(l	l(4)(a)(l	NOUN
inlawrev-2922	424	9	)	)	PUNCT
inlawrev-2922	424	10	.	.	PUNCT
inlawrev-2922	425	1	63	63	NUM
inlawrev-2922	425	2	.	.	PUNCT
inlawrev-2922	426	1	i	i	PRON
inlawrev-2922	426	2	d.	d.	PROPN
inlawrev-2922	426	3	§	§	PROPN
inlawrev-2922	426	4	6	6	NUM
inlawrev-2922	426	5	-	-	PUNCT
inlawrev-2922	426	6	l.l-26	l.l-26	NOUN
inlawrev-2922	426	7	-	-	PUNCT
inlawrev-2922	426	8	2(b	2(b	NUM
inlawrev-2922	426	9	)	)	PUNCT
inlawrev-2922	426	10	.	.	PUNCT
inlawrev-2922	427	1	64	64	NUM
inlawrev-2922	427	2	.	.	PUNCT
inlawrev-2922	428	1	i	i	PRON
inlawrev-2922	428	2	d.	d.	PROPN
inlawrev-2922	428	3	65	65	NUM
inlawrev-2922	428	4	.	.	PUNCT
inlawrev-2922	429	1	i	i	PRON
inlawrev-2922	429	2	d.	d.	PROPN
inlawrev-2922	429	3	§	§	PROPN
inlawrev-2922	429	4	6	6	NUM
inlawrev-2922	429	5	-	-	PUNCT
inlawrev-2922	429	6	l.l-26	l.l-26	PRON
inlawrev-2922	429	7	-	-	PUNCT
inlawrev-2922	429	8	4(a	4(a	NUM
inlawrev-2922	429	9	)	)	PUNCT
inlawrev-2922	429	10	.	.	PUNCT
inlawrev-2922	430	1	66	66	NUM
inlawrev-2922	430	2	.	.	PUNCT
inlawrev-2922	431	1	i	i	PRON
inlawrev-2922	431	2	d.	d.	PROPN
inlawrev-2922	431	3	§	§	PROPN
inlawrev-2922	431	4	6	6	NUM
inlawrev-2922	431	5	-	-	PUNCT
inlawrev-2922	431	6	l.l-26	l.l-26	PRON
inlawrev-2922	431	7	-	-	PUNCT
inlawrev-2922	431	8	4(c	4(c	NUM
inlawrev-2922	431	9	)	)	PUNCT
inlawrev-2922	431	10	.	.	PUNCT
inlawrev-2922	432	1	67	67	NUM
inlawrev-2922	432	2	.	.	PUNCT
inlawrev-2922	433	1	i	i	PRON
inlawrev-2922	433	2	d.	d.	PROPN
inlawrev-2922	433	3	§	§	PROPN
inlawrev-2922	433	4	6	6	NUM
inlawrev-2922	433	5	-	-	PUNCT
inlawrev-2922	433	6	l.l-26	l.l-26	PRON
inlawrev-2922	433	7	-	-	PUNCT
inlawrev-2922	433	8	4(b)(l	4(b)(l	NOUN
inlawrev-2922	433	9	)	)	PUNCT
inlawrev-2922	433	10	.	.	PUNCT
inlawrev-2922	434	1	68	68	NUM
inlawrev-2922	434	2	.	.	PUNCT
inlawrev-2922	435	1	i	i	PRON
inlawrev-2922	435	2	d.	d.	PROPN
inlawrev-2922	435	3	§	§	PROPN
inlawrev-2922	435	4	6	6	NUM
inlawrev-2922	435	5	-	-	PUNCT
inlawrev-2922	435	6	l.l-26	l.l-26	PRON
inlawrev-2922	435	7	-	-	PUNCT
inlawrev-2922	435	8	4(c	4(c	NUM
inlawrev-2922	435	9	)	)	PUNCT
inlawrev-2922	435	10	.	.	PUNCT
inlawrev-2922	436	1	69	69	NUM
inlawrev-2922	436	2	.	.	PUNCT
inlawrev-2922	437	1	1987	1987	NUM
inlawrev-2922	437	2	tax	tax	NOUN
inlawrev-2922	437	3	survey	survey	NOUN
inlawrev-2922	437	4	,	,	PUNCT
inlawrev-2922	437	5	supra	supra	PROPN
inlawrev-2922	437	6	note	note	NOUN
inlawrev-2922	437	7	12	12	NUM
inlawrev-2922	437	8	,	,	PUNCT
inlawrev-2922	437	9	at	at	ADP
inlawrev-2922	437	10	365	365	NUM
inlawrev-2922	437	11	.	.	PUNCT
inlawrev-2922	437	12	1991	1991	NUM
inlawrev-2922	437	13	]	]	PUNCT
inlawrev-2922	437	14	indiana	indiana	PROPN
inlawrev-2922	437	15	tax	tax	PROPN
inlawrev-2922	437	16	law	law	PROPN
inlawrev-2922	437	17	1141	1141	NUM
inlawrev-2922	437	18	b.	b.	X
inlawrev-2922	437	19	the	the	DET
inlawrev-2922	437	20	herff	herff	PROPN
inlawrev-2922	437	21	jones	jones	PROPN
inlawrev-2922	437	22	case	case	PROPN
inlawrev-2922	437	23	judge	judge	PROPN
inlawrev-2922	437	24	fisher	fisher	PROPN
inlawrev-2922	437	25	addressed	address	VERB
inlawrev-2922	437	26	this	this	DET
inlawrev-2922	437	27	issue	issue	NOUN
inlawrev-2922	437	28	that	that	DET
inlawrev-2922	437	29	same	same	ADJ
inlawrev-2922	437	30	year	year	NOUN
inlawrev-2922	437	31	in	in	ADP
inlawrev-2922	437	32	herff	herff	PROPN
inlawrev-2922	437	33	jones	jones	PROPN
inlawrev-2922	437	34	,	,	PUNCT
inlawrev-2922	437	35	inc	inc	PROPN
inlawrev-2922	437	36	.	.	PROPN
inlawrev-2922	438	1	v.	v.	ADP
inlawrev-2922	438	2	state	state	PROPN
inlawrev-2922	438	3	board	board	PROPN
inlawrev-2922	438	4	of	of	ADP
inlawrev-2922	438	5	tax	tax	NOUN
inlawrev-2922	438	6	commissionersp^	commissionersp^	PROPN
inlawrev-2922	438	7	in	in	ADP
inlawrev-2922	438	8	herff	herff	PROPN
inlawrev-2922	438	9	jones	jones	PROPN
inlawrev-2922	438	10	,	,	PUNCT
inlawrev-2922	438	11	the	the	DET
inlawrev-2922	438	12	taixpayer	taixpayer	NOUN
inlawrev-2922	438	13	filed	file	VERB
inlawrev-2922	438	14	duplicative	duplicative	ADJ
inlawrev-2922	438	15	actions	action	NOUN
inlawrev-2922	438	16	in	in	ADP
inlawrev-2922	438	17	a	a	DET
inlawrev-2922	438	18	circuit	circuit	NOUN
inlawrev-2922	438	19	court	court	NOUN
inlawrev-2922	438	20	and	and	CCONJ
inlawrev-2922	438	21	the	the	DET
inlawrev-2922	438	22	indiana	indiana	PROPN
inlawrev-2922	438	23	tax	tax	PROPN
inlawrev-2922	438	24	court	court	NOUN
inlawrev-2922	438	25	because	because	SCONJ
inlawrev-2922	438	26	of	of	ADP
inlawrev-2922	438	27	the	the	DET
inlawrev-2922	438	28	conflicting	conflict	VERB
inlawrev-2922	438	29	statutes	statute	NOUN
inlawrev-2922	438	30	governing	govern	VERB
inlawrev-2922	438	31	property	property	NOUN
inlawrev-2922	438	32	tax	tax	NOUN
inlawrev-2922	438	33	and	and	CCONJ
inlawrev-2922	438	34	the	the	DET
inlawrev-2922	438	35	indiana	indiana	PROPN
inlawrev-2922	438	36	tax	tax	PROPN
inlawrev-2922	438	37	court	court	NOUN
inlawrev-2922	438	38	.	.	PUNCT
inlawrev-2922	439	1	the	the	DET
inlawrev-2922	439	2	state	state	NOUN
inlawrev-2922	439	3	filed	file	VERB
inlawrev-2922	439	4	a	a	DET
inlawrev-2922	439	5	petition	petition	NOUN
inlawrev-2922	439	6	asking	ask	VERB
inlawrev-2922	439	7	judge	judge	PROPN
inlawrev-2922	439	8	fisher	fisher	PROPN
inlawrev-2922	439	9	to	to	PART
inlawrev-2922	439	10	assert	assert	VERB
inlawrev-2922	439	11	exclusive	exclusive	ADJ
inlawrev-2922	439	12	jurisdiction	jurisdiction	NOUN
inlawrev-2922	439	13	;	;	PUNCT
inlawrev-2922	439	14	judge	judge	PROPN
inlawrev-2922	439	15	fisher	fisher	PROPN
inlawrev-2922	439	16	held	hold	VERB
inlawrev-2922	439	17	that	that	SCONJ
inlawrev-2922	439	18	the	the	DET
inlawrev-2922	439	19	indiana	indiana	PROPN
inlawrev-2922	439	20	tax	tax	PROPN
inlawrev-2922	439	21	court	court	PROPN
inlawrev-2922	439	22	had	have	VERB
inlawrev-2922	439	23	jurisdiction.^	jurisdiction.^	NOUN
inlawrev-2922	439	24	'	'	PUNCT
inlawrev-2922	439	25	the	the	DET
inlawrev-2922	439	26	holding	holding	NOUN
inlawrev-2922	439	27	of	of	ADP
inlawrev-2922	439	28	the	the	DET
inlawrev-2922	439	29	herff	herff	PROPN
inlawrev-2922	439	30	jones	jones	PROPN
inlawrev-2922	439	31	decision	decision	PROPN
inlawrev-2922	439	32	,	,	PUNCT
inlawrev-2922	439	33	however	however	ADV
inlawrev-2922	439	34	,	,	PUNCT
inlawrev-2922	439	35	is	be	AUX
inlawrev-2922	439	36	not	not	PART
inlawrev-2922	439	37	that	that	SCONJ
inlawrev-2922	439	38	the	the	DET
inlawrev-2922	439	39	indiana	indiana	PROPN
inlawrev-2922	439	40	tax	tax	PROPN
inlawrev-2922	439	41	court	court	NOUN
inlawrev-2922	439	42	has	have	VERB
inlawrev-2922	439	43	jurisdiction	jurisdiction	NOUN
inlawrev-2922	439	44	over	over	ADP
inlawrev-2922	439	45	property	property	NOUN
inlawrev-2922	439	46	tax	tax	NOUN
inlawrev-2922	439	47	refund	refund	NOUN
inlawrev-2922	439	48	claims	claim	NOUN
inlawrev-2922	439	49	.	.	PUNCT
inlawrev-2922	440	1	rather	rather	ADV
inlawrev-2922	440	2	,	,	PUNCT
inlawrev-2922	440	3	judge	judge	PROPN
inlawrev-2922	440	4	fisher	fisher	PROPN
inlawrev-2922	440	5	merely	merely	ADV
inlawrev-2922	440	6	held	hold	VERB
inlawrev-2922	440	7	that	that	SCONJ
inlawrev-2922	440	8	it	it	PRON
inlawrev-2922	440	9	had	have	VERB
inlawrev-2922	440	10	jurisdiction	jurisdiction	NOUN
inlawrev-2922	440	11	because	because	SCONJ
inlawrev-2922	440	12	the	the	DET
inlawrev-2922	440	13	action	action	NOUN
inlawrev-2922	440	14	before	before	SCONJ
inlawrev-2922	440	15	it	it	PRON
inlawrev-2922	440	16	was	be	AUX
inlawrev-2922	440	17	in	in	ADP
inlawrev-2922	440	18	reality	reality	NOUN
inlawrev-2922	440	19	an	an	DET
inlawrev-2922	440	20	appeal	appeal	NOUN
inlawrev-2922	440	21	from	from	ADP
inlawrev-2922	440	22	the	the	DET
inlawrev-2922	440	23	board	board	NOUN
inlawrev-2922	440	24	's	's	PART
inlawrev-2922	440	25	ruling	ruling	NOUN
inlawrev-2922	440	26	on	on	ADP
inlawrev-2922	440	27	a	a	DET
inlawrev-2922	440	28	petition	petition	NOUN
inlawrev-2922	440	29	for	for	ADP
inlawrev-2922	440	30	correction	correction	NOUN
inlawrev-2922	440	31	of	of	ADP
inlawrev-2922	440	32	errors	error	NOUN
inlawrev-2922	440	33	filed	file	VERB
inlawrev-2922	440	34	under	under	ADP
inlawrev-2922	440	35	indiana	indiana	PROPN
inlawrev-2922	440	36	code	code	PROPN
inlawrev-2922	440	37	section	section	NOUN
inlawrev-2922	440	38	6	6	NUM
inlawrev-2922	440	39	-	-	SYM
inlawrev-2922	440	40	1.115	1.115	NUM
inlawrev-2922	440	41	-	-	NUM
inlawrev-2922	440	42	12	12	NUM
inlawrev-2922	440	43	,	,	PUNCT
inlawrev-2922	440	44	as	as	SCONJ
inlawrev-2922	440	45	opposed	oppose	VERB
inlawrev-2922	440	46	to	to	ADP
inlawrev-2922	440	47	a	a	DET
inlawrev-2922	440	48	refund	refund	NOUN
inlawrev-2922	440	49	claim.^^	claim.^^	NOUN
inlawrev-2922	440	50	this	this	DET
inlawrev-2922	440	51	issue	issue	NOUN
inlawrev-2922	440	52	arose	arise	VERB
inlawrev-2922	440	53	because	because	SCONJ
inlawrev-2922	440	54	the	the	DET
inlawrev-2922	440	55	taxpayer	taxpayer	NOUN
inlawrev-2922	440	56	had	have	AUX
inlawrev-2922	440	57	filed	file	VERB
inlawrev-2922	440	58	a	a	DET
inlawrev-2922	440	59	petition	petition	NOUN
inlawrev-2922	440	60	for	for	ADP
inlawrev-2922	440	61	correction	correction	NOUN
inlawrev-2922	440	62	of	of	ADP
inlawrev-2922	440	63	errors	error	NOUN
inlawrev-2922	440	64	with	with	ADP
inlawrev-2922	440	65	the	the	DET
inlawrev-2922	440	66	county	county	NOUN
inlawrev-2922	440	67	auditor	auditor	NOUN
inlawrev-2922	440	68	,	,	PUNCT
inlawrev-2922	440	69	but	but	CCONJ
inlawrev-2922	440	70	had	have	AUX
inlawrev-2922	440	71	also	also	ADV
inlawrev-2922	440	72	asked	ask	VERB
inlawrev-2922	440	73	for	for	ADP
inlawrev-2922	440	74	a	a	DET
inlawrev-2922	440	75	refund	refund	NOUN
inlawrev-2922	440	76	on	on	ADP
inlawrev-2922	440	77	the	the	DET
inlawrev-2922	440	78	same	same	ADJ
inlawrev-2922	440	79	form	form	NOUN
inlawrev-2922	440	80	.	.	PUNCT
inlawrev-2922	441	1	judge	judge	PROPN
inlawrev-2922	441	2	fisher	fisher	PROPN
inlawrev-2922	441	3	determined	determine	VERB
inlawrev-2922	441	4	that	that	SCONJ
inlawrev-2922	441	5	the	the	DET
inlawrev-2922	441	6	administrative	administrative	ADJ
inlawrev-2922	441	7	action	action	NOUN
inlawrev-2922	441	8	was	be	AUX
inlawrev-2922	441	9	actually	actually	ADV
inlawrev-2922	441	10	one	one	NUM
inlawrev-2922	441	11	involving	involve	VERB
inlawrev-2922	441	12	a	a	DET
inlawrev-2922	441	13	petition	petition	NOUN
inlawrev-2922	441	14	for	for	ADP
inlawrev-2922	441	15	correction	correction	NOUN
inlawrev-2922	441	16	of	of	ADP
inlawrev-2922	441	17	errors	error	NOUN
inlawrev-2922	441	18	rather	rather	ADV
inlawrev-2922	441	19	than	than	ADP
inlawrev-2922	441	20	a	a	DET
inlawrev-2922	441	21	claim	claim	NOUN
inlawrev-2922	441	22	for	for	ADP
inlawrev-2922	441	23	refund	refund	NOUN
inlawrev-2922	441	24	.	.	PUNCT
inlawrev-2922	441	25	^^	^^	PUNCT
inlawrev-2922	441	26	judge	judge	NOUN
inlawrev-2922	441	27	fisher	fisher	PROPN
inlawrev-2922	441	28	could	could	AUX
inlawrev-2922	441	29	exercise	exercise	VERB
inlawrev-2922	441	30	jurisdiction	jurisdiction	NOUN
inlawrev-2922	441	31	because	because	SCONJ
inlawrev-2922	441	32	most	most	ADJ
inlawrev-2922	441	33	final	final	ADJ
inlawrev-2922	441	34	determinations	determination	NOUN
inlawrev-2922	441	35	of	of	ADP
inlawrev-2922	441	36	such	such	ADJ
inlawrev-2922	441	37	petitions	petition	NOUN
inlawrev-2922	441	38	by	by	ADP
inlawrev-2922	441	39	the	the	DET
inlawrev-2922	441	40	board	board	NOUN
inlawrev-2922	441	41	are	be	AUX
inlawrev-2922	441	42	appealable	appealable	ADJ
inlawrev-2922	441	43	to	to	ADP
inlawrev-2922	441	44	the	the	DET
inlawrev-2922	441	45	indiana	indiana	PROPN
inlawrev-2922	441	46	tax	tax	NOUN
inlawrev-2922	441	47	court	court	NOUN
inlawrev-2922	441	48	.	.	PUNCT
inlawrev-2922	442	1	^"^	^"^	PROPN
inlawrev-2922	442	2	in	in	ADP
inlawrev-2922	442	3	dicta	dicta	ADJ
inlawrev-2922	442	4	,	,	PUNCT
inlawrev-2922	442	5	however	however	ADV
inlawrev-2922	442	6	.	.	PUNCT
inlawrev-2922	443	1	judge	judge	PROPN
inlawrev-2922	443	2	fisher	fisher	PROPN
inlawrev-2922	443	3	went	go	VERB
inlawrev-2922	443	4	on	on	ADP
inlawrev-2922	443	5	to	to	PART
inlawrev-2922	443	6	write	write	VERB
inlawrev-2922	443	7	that	that	SCONJ
inlawrev-2922	443	8	even	even	ADV
inlawrev-2922	443	9	if	if	SCONJ
inlawrev-2922	443	10	the	the	DET
inlawrev-2922	443	11	matter	matter	NOUN
inlawrev-2922	443	12	were	be	AUX
inlawrev-2922	443	13	treated	treat	VERB
inlawrev-2922	443	14	as	as	ADP
inlawrev-2922	443	15	a	a	DET
inlawrev-2922	443	16	denial	denial	NOUN
inlawrev-2922	443	17	of	of	ADP
inlawrev-2922	443	18	a	a	DET
inlawrev-2922	443	19	refund	refund	NOUN
inlawrev-2922	443	20	claim	claim	NOUN
inlawrev-2922	443	21	under	under	ADP
inlawrev-2922	443	22	section	section	NOUN
inlawrev-2922	443	23	6	6	NUM
inlawrev-2922	443	24	-	-	SYM
inlawrev-2922	443	25	1.126	1.126	NUM
inlawrev-2922	443	26	-	-	SYM
inlawrev-2922	443	27	4	4	NUM
inlawrev-2922	443	28	,	,	PUNCT
inlawrev-2922	443	29	the	the	DET
inlawrev-2922	443	30	indiana	indiana	PROPN
inlawrev-2922	443	31	tax	tax	PROPN
inlawrev-2922	443	32	court	court	NOUN
inlawrev-2922	443	33	would	would	AUX
inlawrev-2922	443	34	have	have	VERB
inlawrev-2922	443	35	exclusive	exclusive	ADJ
inlawrev-2922	443	36	jurisdiction.^^	jurisdiction.^^	PROPN
inlawrev-2922	443	37	judge	judge	PROPN
inlawrev-2922	443	38	fisher	fisher	PROPN
inlawrev-2922	443	39	reasoned	reason	VERB
inlawrev-2922	443	40	that	that	SCONJ
inlawrev-2922	443	41	the	the	DET
inlawrev-2922	443	42	legislature	legislature	NOUN
inlawrev-2922	443	43	's	's	PART
inlawrev-2922	443	44	goal	goal	NOUN
inlawrev-2922	443	45	of	of	ADP
inlawrev-2922	443	46	uniformity	uniformity	NOUN
inlawrev-2922	443	47	in	in	ADP
inlawrev-2922	443	48	indiana	indiana	PROPN
inlawrev-2922	443	49	tax	tax	NOUN
inlawrev-2922	443	50	adjudications	adjudication	NOUN
inlawrev-2922	443	51	would	would	AUX
inlawrev-2922	443	52	be	be	AUX
inlawrev-2922	443	53	frustrated	frustrate	VERB
inlawrev-2922	443	54	if	if	SCONJ
inlawrev-2922	443	55	such	such	ADJ
inlawrev-2922	443	56	appeals	appeal	NOUN
inlawrev-2922	443	57	were	be	AUX
inlawrev-2922	443	58	taken	take	VERB
inlawrev-2922	443	59	to	to	ADP
inlawrev-2922	443	60	the	the	DET
inlawrev-2922	443	61	county	county	NOUN
inlawrev-2922	443	62	circuit	circuit	NOUN
inlawrev-2922	443	63	courts.^^	courts.^^	PUNCT
inlawrev-2922	444	1	the	the	DET
inlawrev-2922	444	2	herff	herff	PROPN
inlawrev-2922	444	3	jones	jones	PROPN
inlawrev-2922	444	4	decision	decision	NOUN
inlawrev-2922	444	5	has	have	AUX
inlawrev-2922	444	6	been	be	AUX
inlawrev-2922	444	7	called	call	VERB
inlawrev-2922	444	8	*	*	PUNCT
inlawrev-2922	444	9	*	*	PUNCT
inlawrev-2922	444	10	clearly	clearly	ADV
inlawrev-2922	444	11	debatable"''^	debatable"''^	ADJ
inlawrev-2922	444	12	by	by	ADP
inlawrev-2922	444	13	previous	previous	ADJ
inlawrev-2922	444	14	survey	survey	NOUN
inlawrev-2922	444	15	authors	author	NOUN
inlawrev-2922	444	16	,	,	PUNCT
inlawrev-2922	444	17	for	for	SCONJ
inlawrev-2922	444	18	as	as	SCONJ
inlawrev-2922	444	19	has	have	AUX
inlawrev-2922	444	20	been	be	AUX
inlawrev-2922	444	21	pointed	point	VERB
inlawrev-2922	444	22	out	out	ADP
inlawrev-2922	444	23	,	,	PUNCT
inlawrev-2922	444	24	section	section	NOUN
inlawrev-2922	444	25	6	6	NUM
inlawrev-2922	444	26	-	-	SYM
inlawrev-2922	444	27	1.1	1.1	NUM
inlawrev-2922	444	28	-	-	PUNCT
inlawrev-2922	444	29	264(c	264(c	NUM
inlawrev-2922	444	30	)	)	PUNCT
inlawrev-2922	444	31	does	do	AUX
inlawrev-2922	444	32	expressly	expressly	ADV
inlawrev-2922	444	33	state	state	VERB
inlawrev-2922	444	34	that	that	SCONJ
inlawrev-2922	444	35	*	*	PUNCT
inlawrev-2922	444	36	*	*	PUNCT
inlawrev-2922	445	1	[	[	X
inlawrev-2922	445	2	w]hen	w]hen	ADV
inlawrev-2922	445	3	the	the	DET
inlawrev-2922	445	4	county	county	NOUN
inlawrev-2922	445	5	board	board	NOUN
inlawrev-2922	445	6	disallows	disallow	VERB
inlawrev-2922	445	7	a	a	DET
inlawrev-2922	445	8	claim	claim	NOUN
inlawrev-2922	445	9	.	.	PUNCT
inlawrev-2922	446	1	70	70	NUM
inlawrev-2922	446	2	.	.	X
inlawrev-2922	446	3	512	512	NUM
inlawrev-2922	446	4	n.e.2d	n.e.2d	NOUN
inlawrev-2922	446	5	485	485	NUM
inlawrev-2922	446	6	(	(	PUNCT
inlawrev-2922	446	7	ind	ind	NOUN
inlawrev-2922	446	8	.	.	PUNCT
inlawrev-2922	447	1	t.c	t.c	PROPN
inlawrev-2922	447	2	.	.	PROPN
inlawrev-2922	447	3	1987	1987	NUM
inlawrev-2922	447	4	)	)	PUNCT
inlawrev-2922	447	5	.	.	PUNCT
inlawrev-2922	448	1	71	71	NUM
inlawrev-2922	448	2	.	.	PUNCT
inlawrev-2922	449	1	i	i	PRON
inlawrev-2922	449	2	d.	d.	PROPN
inlawrev-2922	449	3	at	at	ADP
inlawrev-2922	449	4	491	491	NUM
inlawrev-2922	449	5	.	.	PUNCT
inlawrev-2922	450	1	72	72	NUM
inlawrev-2922	450	2	.	.	PUNCT
inlawrev-2922	451	1	i	i	PRON
inlawrev-2922	451	2	d.	d.	PROPN
inlawrev-2922	451	3	73	73	NUM
inlawrev-2922	451	4	.	.	PUNCT
inlawrev-2922	452	1	i	i	PRON
inlawrev-2922	452	2	d.	d.	VERB
inlawrev-2922	452	3	at	at	ADP
inlawrev-2922	452	4	489	489	NUM
inlawrev-2922	452	5	-	-	SYM
inlawrev-2922	452	6	91	91	NUM
inlawrev-2922	452	7	.	.	PUNCT
inlawrev-2922	453	1	74	74	NUM
inlawrev-2922	453	2	.	.	PUNCT
inlawrev-2922	454	1	i	i	PRON
inlawrev-2922	454	2	d.	d.	PROPN
inlawrev-2922	454	3	at	at	ADP
inlawrev-2922	454	4	489	489	NUM
inlawrev-2922	454	5	.	.	PUNCT
inlawrev-2922	455	1	note	note	NOUN
inlawrev-2922	455	2	,	,	PUNCT
inlawrev-2922	455	3	however	however	ADV
inlawrev-2922	455	4	,	,	PUNCT
inlawrev-2922	455	5	that	that	SCONJ
inlawrev-2922	455	6	there	there	PRON
inlawrev-2922	455	7	are	be	VERB
inlawrev-2922	455	8	some	some	DET
inlawrev-2922	455	9	situations	situation	NOUN
inlawrev-2922	455	10	in	in	ADP
inlawrev-2922	455	11	which	which	PRON
inlawrev-2922	455	12	a	a	DET
inlawrev-2922	455	13	petition	petition	NOUN
inlawrev-2922	455	14	for	for	ADP
inlawrev-2922	455	15	correction	correction	NOUN
inlawrev-2922	455	16	of	of	ADP
inlawrev-2922	455	17	errors	error	NOUN
inlawrev-2922	455	18	under	under	ADP
inlawrev-2922	455	19	indiana	indiana	PROPN
inlawrev-2922	455	20	code	code	PROPN
inlawrev-2922	456	1	§	§	PROPN
inlawrev-2922	456	2	6	6	NUM
inlawrev-2922	456	3	-	-	SYM
inlawrev-2922	456	4	1,1	1,1	NUM
inlawrev-2922	456	5	-	-	PUNCT
inlawrev-2922	456	6	15	15	NUM
inlawrev-2922	456	7	-	-	SYM
inlawrev-2922	456	8	12	12	NUM
inlawrev-2922	456	9	is	be	AUX
inlawrev-2922	456	10	not	not	PART
inlawrev-2922	456	11	appealable	appealable	ADJ
inlawrev-2922	456	12	to	to	ADP
inlawrev-2922	456	13	the	the	DET
inlawrev-2922	456	14	tax	tax	NOUN
inlawrev-2922	456	15	court	court	NOUN
inlawrev-2922	456	16	because	because	SCONJ
inlawrev-2922	456	17	the	the	DET
inlawrev-2922	456	18	board	board	NOUN
inlawrev-2922	456	19	does	do	AUX
inlawrev-2922	456	20	not	not	PART
inlawrev-2922	456	21	act	act	VERB
inlawrev-2922	456	22	on	on	ADP
inlawrev-2922	456	23	such	such	ADJ
inlawrev-2922	456	24	petitions	petition	NOUN
inlawrev-2922	456	25	.	.	PUNCT
inlawrev-2922	457	1	specifically	specifically	ADV
inlawrev-2922	457	2	,	,	PUNCT
inlawrev-2922	457	3	petitions	petition	NOUN
inlawrev-2922	457	4	brought	bring	VERB
inlawrev-2922	457	5	under	under	ADP
inlawrev-2922	457	6	subdivisions	subdivision	NOUN
inlawrev-2922	457	7	(	(	PUNCT
inlawrev-2922	457	8	l)-(5	l)-(5	PROPN
inlawrev-2922	457	9	)	)	PUNCT
inlawrev-2922	457	10	of	of	ADP
inlawrev-2922	457	11	this	this	DET
inlawrev-2922	457	12	code	code	NOUN
inlawrev-2922	457	13	section	section	NOUN
inlawrev-2922	457	14	do	do	AUX
inlawrev-2922	457	15	not	not	PART
inlawrev-2922	457	16	involve	involve	VERB
inlawrev-2922	457	17	the	the	DET
inlawrev-2922	457	18	board	board	NOUN
inlawrev-2922	457	19	and	and	CCONJ
inlawrev-2922	457	20	thus	thus	ADV
inlawrev-2922	457	21	can	can	AUX
inlawrev-2922	457	22	not	not	PART
inlawrev-2922	457	23	be	be	AUX
inlawrev-2922	457	24	the	the	DET
inlawrev-2922	457	25	basis	basis	NOUN
inlawrev-2922	457	26	of	of	ADP
inlawrev-2922	457	27	a	a	DET
inlawrev-2922	457	28	final	final	ADJ
inlawrev-2922	457	29	determination	determination	NOUN
inlawrev-2922	457	30	by	by	ADP
inlawrev-2922	457	31	the	the	DET
inlawrev-2922	457	32	board	board	NOUN
inlawrev-2922	457	33	.	.	PUNCT
inlawrev-2922	458	1	1987	1987	NUM
inlawrev-2922	458	2	tax	tax	NOUN
inlawrev-2922	458	3	survey	survey	NOUN
inlawrev-2922	458	4	,	,	PUNCT
inlawrev-2922	458	5	supra	supra	PROPN
inlawrev-2922	458	6	note	note	NOUN
inlawrev-2922	458	7	12	12	NUM
inlawrev-2922	458	8	,	,	PUNCT
inlawrev-2922	458	9	at	at	ADP
inlawrev-2922	458	10	365	365	NUM
inlawrev-2922	458	11	-	-	SYM
inlawrev-2922	458	12	66	66	NUM
inlawrev-2922	458	13	(	(	PUNCT
inlawrev-2922	458	14	discussing	discuss	VERB
inlawrev-2922	458	15	issue	issue	NOUN
inlawrev-2922	458	16	)	)	PUNCT
inlawrev-2922	458	17	;	;	PUNCT
inlawrev-2922	458	18	dlouhy	dlouhy	NOUN
inlawrev-2922	458	19	&	&	CCONJ
inlawrev-2922	458	20	king	king	NOUN
inlawrev-2922	458	21	,	,	PUNCT
inlawrev-2922	458	22	significant	significant	ADJ
inlawrev-2922	458	23	developments	development	NOUN
inlawrev-2922	458	24	in	in	ADP
inlawrev-2922	458	25	indiana	indiana	PROPN
inlawrev-2922	458	26	taxation	taxation	PROPN
inlawrev-2922	458	27	,	,	PUNCT
inlawrev-2922	458	28	21	21	NUM
inlawrev-2922	458	29	ind	ind	NOUN
inlawrev-2922	458	30	.	.	PUNCT
inlawrev-2922	459	1	l.	l.	PROPN
inlawrev-2922	459	2	rev	rev	PROPN
inlawrev-2922	459	3	.	.	PROPN
inlawrev-2922	459	4	383	383	NUM
inlawrev-2922	459	5	,	,	PUNCT
inlawrev-2922	459	6	390	390	NUM
inlawrev-2922	459	7	(	(	PUNCT
inlawrev-2922	459	8	1988	1988	NUM
inlawrev-2922	459	9	)	)	PUNCT
inlawrev-2922	460	1	[	[	X
inlawrev-2922	460	2	hereinafter	hereinafter	NOUN
inlawrev-2922	460	3	1988	1988	NUM
inlawrev-2922	460	4	tax	tax	NOUN
inlawrev-2922	460	5	survey	survey	NOUN
inlawrev-2922	460	6	]	]	PUNCT
inlawrev-2922	460	7	.	.	PUNCT
inlawrev-2922	461	1	75	75	NUM
inlawrev-2922	461	2	.	.	PUNCT
inlawrev-2922	462	1	herff	herff	PROPN
inlawrev-2922	462	2	jones	jones	PROPN
inlawrev-2922	462	3	,	,	PUNCT
inlawrev-2922	462	4	512	512	NUM
inlawrev-2922	462	5	n.e.2d	n.e.2d	NOUN
inlawrev-2922	462	6	at	at	ADP
inlawrev-2922	462	7	491	491	NUM
inlawrev-2922	462	8	.	.	PUNCT
inlawrev-2922	463	1	76	76	NUM
inlawrev-2922	463	2	.	.	PUNCT
inlawrev-2922	464	1	i	i	PRON
inlawrev-2922	464	2	d.	d.	PROPN
inlawrev-2922	464	3	11	11	NUM
inlawrev-2922	464	4	.	.	PUNCT
inlawrev-2922	464	5	1988	1988	NUM
inlawrev-2922	464	6	tax	tax	NOUN
inlawrev-2922	464	7	survey	survey	NOUN
inlawrev-2922	464	8	,	,	PUNCT
inlawrev-2922	464	9	supra	supra	PROPN
inlawrev-2922	464	10	note	note	NOUN
inlawrev-2922	464	11	74	74	NUM
inlawrev-2922	464	12	,	,	PUNCT
inlawrev-2922	464	13	at	at	ADP
inlawrev-2922	464	14	393	393	NUM
inlawrev-2922	464	15	.	.	PUNCT
inlawrev-2922	465	1	1142	1142	NUM
inlawrev-2922	465	2	indiana	indiana	PROPN
inlawrev-2922	465	3	law	law	PROPN
inlawrev-2922	465	4	review	review	NOUN
inlawrev-2922	465	5	[	[	X
inlawrev-2922	465	6	vol	vol	NOUN
inlawrev-2922	465	7	.	.	PUNCT
inlawrev-2922	465	8	24:1125	24:1125	NUM
inlawrev-2922	466	1	the	the	DET
inlawrev-2922	466	2	claimant	claimant	NOUN
inlawrev-2922	466	3	may	may	AUX
inlawrev-2922	466	4	appeal	appeal	VERB
inlawrev-2922	466	5	that	that	DET
inlawrev-2922	466	6	decision	decision	NOUN
inlawrev-2922	466	7	to	to	ADP
inlawrev-2922	466	8	the	the	DET
inlawrev-2922	466	9	county	county	NOUN
inlawrev-2922	466	10	circuit	circuit	NOUN
inlawrev-2922	466	11	court	court	NOUN
inlawrev-2922	466	12	.	.	PUNCT
inlawrev-2922	467	1	''	''	PUNCT
inlawrev-2922	467	2	'	'	PUNCT
inlawrev-2922	467	3	'	'	PUNCT
inlawrev-2922	467	4	^	^	PUNCT
inlawrev-2922	467	5	some	some	PRON
inlawrev-2922	467	6	have	have	AUX
inlawrev-2922	467	7	stated	state	VERB
inlawrev-2922	467	8	that	that	SCONJ
inlawrev-2922	467	9	the	the	DET
inlawrev-2922	467	10	indiana	indiana	PROPN
inlawrev-2922	467	11	tax	tax	PROPN
inlawrev-2922	467	12	court	court	NOUN
inlawrev-2922	467	13	had	have	VERB
inlawrev-2922	467	14	to	to	PART
inlawrev-2922	467	15	*	*	PUNCT
inlawrev-2922	467	16	*	*	VERB
inlawrev-2922	467	17	turn	turn	VERB
inlawrev-2922	467	18	its	its	PRON
inlawrev-2922	467	19	back	back	NOUN
inlawrev-2922	467	20	completely	completely	ADV
inlawrev-2922	467	21	on	on	ADP
inlawrev-2922	467	22	the	the	DET
inlawrev-2922	467	23	clear	clear	ADJ
inlawrev-2922	467	24	and	and	CCONJ
inlawrev-2922	467	25	unambiguous	unambiguous	ADJ
inlawrev-2922	467	26	language	language	NOUN
inlawrev-2922	467	27	"	"	PUNCT
inlawrev-2922	467	28	of	of	ADP
inlawrev-2922	467	29	this	this	DET
inlawrev-2922	467	30	code	code	NOUN
inlawrev-2922	467	31	section	section	NOUN
inlawrev-2922	467	32	to	to	PART
inlawrev-2922	467	33	assert	assert	VERB
inlawrev-2922	467	34	exclusive	exclusive	ADJ
inlawrev-2922	467	35	jurisdiction	jurisdiction	NOUN
inlawrev-2922	467	36	.	.	PUNCT
inlawrev-2922	468	1	''^	''^	PROPN
inlawrev-2922	468	2	judge	judge	PROPN
inlawrev-2922	468	3	fisher	fisher	PROPN
inlawrev-2922	468	4	did	do	AUX
inlawrev-2922	468	5	deal	deal	VERB
inlawrev-2922	468	6	with	with	ADP
inlawrev-2922	468	7	this	this	DET
inlawrev-2922	468	8	provision	provision	NOUN
inlawrev-2922	468	9	,	,	PUNCT
inlawrev-2922	468	10	however	however	ADV
inlawrev-2922	468	11	,	,	PUNCT
inlawrev-2922	468	12	by	by	ADP
inlawrev-2922	468	13	reasoning	reason	VERB
inlawrev-2922	468	14	that	that	SCONJ
inlawrev-2922	468	15	"	"	PUNCT
inlawrev-2922	468	16	the	the	DET
inlawrev-2922	468	17	legislature	legislature	NOUN
inlawrev-2922	468	18	understood	understand	VERB
inlawrev-2922	468	19	statute	statute	NOUN
inlawrev-2922	468	20	26	26	NUM
inlawrev-2922	468	21	-	-	SYM
inlawrev-2922	468	22	4(c	4(c	NUM
inlawrev-2922	468	23	)	)	PUNCT
inlawrev-2922	468	24	to	to	PART
inlawrev-2922	468	25	address	address	VERB
inlawrev-2922	468	26	only	only	ADV
inlawrev-2922	468	27	those	those	DET
inlawrev-2922	468	28	appeals	appeal	NOUN
inlawrev-2922	468	29	in	in	ADP
inlawrev-2922	468	30	which	which	PRON
inlawrev-2922	468	31	the	the	DET
inlawrev-2922	468	32	county	county	NOUN
inlawrev-2922	468	33	board	board	NOUN
inlawrev-2922	468	34	has	have	VERB
inlawrev-2922	468	35	discretion	discretion	NOUN
inlawrev-2922	468	36	to	to	PART
inlawrev-2922	468	37	allow	allow	VERB
inlawrev-2922	468	38	or	or	CCONJ
inlawrev-2922	468	39	disallow	disallow	VERB
inlawrev-2922	468	40	the	the	DET
inlawrev-2922	468	41	claim	claim	NOUN
inlawrev-2922	468	42	.	.	PUNCT
inlawrev-2922	468	43	.	.	PUNCT
inlawrev-2922	468	44	.	.	PUNCT
inlawrev-2922	469	1	."^^	."^^	PUNCT
inlawrev-2922	470	1	one	one	PRON
inlawrev-2922	470	2	must	must	AUX
inlawrev-2922	470	3	recall	recall	VERB
inlawrev-2922	470	4	that	that	DET
inlawrev-2922	470	5	section	section	NOUN
inlawrev-2922	470	6	26	26	NUM
inlawrev-2922	470	7	-	-	SYM
inlawrev-2922	470	8	4(b)(l	4(b)(l	NUM
inlawrev-2922	470	9	)	)	PUNCT
inlawrev-2922	470	10	requires	require	VERB
inlawrev-2922	470	11	the	the	DET
inlawrev-2922	470	12	county	county	NOUN
inlawrev-2922	470	13	board	board	NOUN
inlawrev-2922	470	14	to	to	PART
inlawrev-2922	470	15	disallow	disallow	VERB
inlawrev-2922	470	16	a	a	DET
inlawrev-2922	470	17	refund	refund	NOUN
inlawrev-2922	470	18	claim	claim	NOUN
inlawrev-2922	470	19	that	that	PRON
inlawrev-2922	470	20	was	be	AUX
inlawrev-2922	470	21	disapproved	disapprove	VERB
inlawrev-2922	470	22	by	by	ADP
inlawrev-2922	470	23	the	the	DET
inlawrev-2922	470	24	board	board	NOUN
inlawrev-2922	470	25	.	.	PUNCT
inlawrev-2922	471	1	^	^	PUNCT
inlawrev-2922	471	2	'	'	PUNCT
inlawrev-2922	471	3	arguably	arguably	ADV
inlawrev-2922	471	4	,	,	PUNCT
inlawrev-2922	471	5	nothing	nothing	PRON
inlawrev-2922	471	6	in	in	ADP
inlawrev-2922	471	7	section	section	NOUN
inlawrev-2922	471	8	26	26	NUM
inlawrev-2922	471	9	-	-	SYM
inlawrev-2922	471	10	4	4	NUM
inlawrev-2922	471	11	speaks	speak	VERB
inlawrev-2922	471	12	to	to	ADP
inlawrev-2922	471	13	how	how	SCONJ
inlawrev-2922	471	14	such	such	ADJ
inlawrev-2922	471	15	ministerial	ministerial	ADJ
inlawrev-2922	471	16	decisions	decision	NOUN
inlawrev-2922	471	17	by	by	ADP
inlawrev-2922	471	18	the	the	DET
inlawrev-2922	471	19	county	county	NOUN
inlawrev-2922	471	20	board	board	NOUN
inlawrev-2922	471	21	should	should	AUX
inlawrev-2922	471	22	be	be	AUX
inlawrev-2922	471	23	appealed	appeal	VERB
inlawrev-2922	471	24	.	.	PUNCT
inlawrev-2922	472	1	indeed	indeed	ADV
inlawrev-2922	472	2	,	,	PUNCT
inlawrev-2922	472	3	a	a	DET
inlawrev-2922	472	4	legitimate	legitimate	ADJ
inlawrev-2922	472	5	argument	argument	NOUN
inlawrev-2922	472	6	can	can	AUX
inlawrev-2922	472	7	be	be	AUX
inlawrev-2922	472	8	made	make	VERB
inlawrev-2922	472	9	that	that	SCONJ
inlawrev-2922	472	10	the	the	DET
inlawrev-2922	472	11	indiana	indiana	PROPN
inlawrev-2922	472	12	tax	tax	PROPN
inlawrev-2922	472	13	court	court	NOUN
inlawrev-2922	472	14	correctly	correctly	ADV
inlawrev-2922	472	15	decided	decide	VERB
inlawrev-2922	472	16	that	that	SCONJ
inlawrev-2922	472	17	the	the	DET
inlawrev-2922	472	18	section	section	NOUN
inlawrev-2922	472	19	's	's	PART
inlawrev-2922	472	20	reference	reference	NOUN
inlawrev-2922	472	21	to	to	ADP
inlawrev-2922	472	22	the	the	DET
inlawrev-2922	472	23	circuit	circuit	NOUN
inlawrev-2922	472	24	courts	court	NOUN
inlawrev-2922	472	25	applies	apply	VERB
inlawrev-2922	472	26	only	only	ADV
inlawrev-2922	472	27	to	to	ADP
inlawrev-2922	472	28	situations	situation	NOUN
inlawrev-2922	472	29	in	in	ADP
inlawrev-2922	472	30	which	which	PRON
inlawrev-2922	472	31	the	the	DET
inlawrev-2922	472	32	county	county	NOUN
inlawrev-2922	472	33	board	board	NOUN
inlawrev-2922	472	34	has	have	VERB
inlawrev-2922	472	35	discretion	discretion	NOUN
inlawrev-2922	472	36	.	.	PUNCT
inlawrev-2922	473	1	the	the	DET
inlawrev-2922	473	2	statute	statute	NOUN
inlawrev-2922	473	3	reads	read	VERB
inlawrev-2922	473	4	:	:	PUNCT
inlawrev-2922	473	5	(	(	PUNCT
inlawrev-2922	473	6	c	c	X
inlawrev-2922	473	7	)	)	PUNCT
inlawrev-2922	473	8	except	except	SCONJ
inlawrev-2922	473	9	as	as	SCONJ
inlawrev-2922	473	10	provided	provide	VERB
inlawrev-2922	473	11	in	in	ADP
inlawrev-2922	473	12	subsection	subsection	NOUN
inlawrev-2922	473	13	(	(	PUNCT
inlawrev-2922	473	14	b	b	NOUN
inlawrev-2922	473	15	)	)	PUNCT
inlawrev-2922	473	16	of	of	ADP
inlawrev-2922	473	17	this	this	DET
inlawrev-2922	473	18	section	section	NOUN
inlawrev-2922	473	19	[	[	X
inlawrev-2922	473	20	which	which	PRON
inlawrev-2922	473	21	states	state	VERB
inlawrev-2922	473	22	that	that	SCONJ
inlawrev-2922	473	23	the	the	DET
inlawrev-2922	473	24	county	county	NOUN
inlawrev-2922	473	25	board	board	NOUN
inlawrev-2922	473	26	shall	shall	AUX
inlawrev-2922	473	27	disallow	disallow	VERB
inlawrev-2922	473	28	a	a	DET
inlawrev-2922	473	29	claim	claim	NOUN
inlawrev-2922	473	30	if	if	SCONJ
inlawrev-2922	473	31	the	the	DET
inlawrev-2922	473	32	board	board	NOUN
inlawrev-2922	473	33	disapproved	disapprove	VERB
inlawrev-2922	473	34	of	of	ADP
inlawrev-2922	473	35	it	it	PRON
inlawrev-2922	473	36	]	]	PUNCT
inlawrev-2922	473	37	,	,	PUNCT
inlawrev-2922	473	38	the	the	DET
inlawrev-2922	473	39	county	county	NOUN
inlawrev-2922	473	40	board	board	NOUN
inlawrev-2922	473	41	of	of	ADP
inlawrev-2922	473	42	commissioners	commissioner	NOUN
inlawrev-2922	473	43	may	may	AUX
inlawrev-2922	473	44	either	either	CCONJ
inlawrev-2922	473	45	allow	allow	VERB
inlawrev-2922	473	46	or	or	CCONJ
inlawrev-2922	473	47	disallow	disallow	VERB
inlawrev-2922	473	48	a	a	DET
inlawrev-2922	473	49	refund	refund	NOUN
inlawrev-2922	473	50	claim	claim	NOUN
inlawrev-2922	473	51	which	which	PRON
inlawrev-2922	473	52	is	be	AUX
inlawrev-2922	473	53	submitted	submit	VERB
inlawrev-2922	473	54	to	to	ADP
inlawrev-2922	473	55	it	it	PRON
inlawrev-2922	473	56	for	for	ADP
inlawrev-2922	473	57	final	final	ADJ
inlawrev-2922	473	58	review	review	NOUN
inlawrev-2922	473	59	.	.	PUNCT
inlawrev-2922	474	1	when	when	SCONJ
inlawrev-2922	474	2	the	the	DET
inlawrev-2922	474	3	county	county	NOUN
inlawrev-2922	474	4	board	board	NOUN
inlawrev-2922	474	5	disallows	disallow	VERB
inlawrev-2922	474	6	a	a	DET
inlawrev-2922	474	7	claim	claim	NOUN
inlawrev-2922	474	8	,	,	PUNCT
inlawrev-2922	474	9	the	the	DET
inlawrev-2922	474	10	claimant	claimant	NOUN
inlawrev-2922	474	11	may	may	AUX
inlawrev-2922	474	12	appeal	appeal	VERB
inlawrev-2922	474	13	that	that	DET
inlawrev-2922	474	14	decision	decision	NOUN
inlawrev-2922	474	15	to	to	ADP
inlawrev-2922	474	16	the	the	DET
inlawrev-2922	474	17	county	county	NOUN
inlawrev-2922	474	18	circuit	circuit	NOUN
inlawrev-2922	474	19	court	court	NOUN
inlawrev-2922	474	20	.	.	PUNCT
inlawrev-2922	474	21	.	.	PUNCT
inlawrev-2922	474	22	.	.	PUNCT
inlawrev-2922	475	1	.^^	.^^	INTJ
inlawrev-2922	476	1	it	it	PRON
inlawrev-2922	476	2	is	be	AUX
inlawrev-2922	476	3	possible	possible	ADJ
inlawrev-2922	476	4	to	to	PART
inlawrev-2922	476	5	conclude	conclude	VERB
inlawrev-2922	476	6	that	that	SCONJ
inlawrev-2922	476	7	the	the	DET
inlawrev-2922	476	8	"	"	PUNCT
inlawrev-2922	476	9	claim	claim	NOUN
inlawrev-2922	476	10	"	"	PUNCT
inlawrev-2922	476	11	referred	refer	VERB
inlawrev-2922	476	12	to	to	ADP
inlawrev-2922	476	13	in	in	ADP
inlawrev-2922	476	14	the	the	DET
inlawrev-2922	476	15	language	language	NOUN
inlawrev-2922	476	16	"	"	PUNCT
inlawrev-2922	476	17	when	when	SCONJ
inlawrev-2922	476	18	the	the	DET
inlawrev-2922	476	19	county	county	NOUN
inlawrev-2922	476	20	board	board	NOUN
inlawrev-2922	476	21	disallows	disallow	VERB
inlawrev-2922	476	22	a	a	DET
inlawrev-2922	476	23	claim	claim	NOUN
inlawrev-2922	476	24	"	"	PUNCT
inlawrev-2922	476	25	"	"	PUNCT
inlawrev-2922	476	26	means	mean	VERB
inlawrev-2922	476	27	only	only	ADV
inlawrev-2922	476	28	a	a	DET
inlawrev-2922	476	29	"	"	PUNCT
inlawrev-2922	476	30	claim"^^	claim"^^	NOUN
inlawrev-2922	476	31	over	over	ADP
inlawrev-2922	476	32	which	which	PRON
inlawrev-2922	476	33	it	it	PRON
inlawrev-2922	476	34	has	have	VERB
inlawrev-2922	476	35	discretion	discretion	NOUN
inlawrev-2922	476	36	.	.	PUNCT
inlawrev-2922	477	1	indeed	indeed	ADV
inlawrev-2922	477	2	,	,	PUNCT
inlawrev-2922	477	3	the	the	DET
inlawrev-2922	477	4	first	first	ADJ
inlawrev-2922	477	5	sentence	sentence	NOUN
inlawrev-2922	477	6	specifically	specifically	ADV
inlawrev-2922	477	7	excludes	exclude	VERB
inlawrev-2922	477	8	the	the	DET
inlawrev-2922	477	9	ministerial	ministerial	ADJ
inlawrev-2922	477	10	decisions	decision	NOUN
inlawrev-2922	477	11	described	describe	VERB
inlawrev-2922	477	12	in	in	ADP
inlawrev-2922	477	13	subsection	subsection	NOUN
inlawrev-2922	477	14	(	(	PUNCT
inlawrev-2922	477	15	b	b	NOUN
inlawrev-2922	477	16	)	)	PUNCT
inlawrev-2922	477	17	from	from	ADP
inlawrev-2922	477	18	the	the	DET
inlawrev-2922	477	19	rest	rest	NOUN
inlawrev-2922	477	20	of	of	ADP
inlawrev-2922	477	21	subsection	subsection	NOUN
inlawrev-2922	477	22	(	(	PUNCT
inlawrev-2922	477	23	c	c	NOUN
inlawrev-2922	477	24	)	)	PUNCT
inlawrev-2922	477	25	.	.	PUNCT
inlawrev-2922	478	1	this	this	PRON
inlawrev-2922	478	2	is	be	AUX
inlawrev-2922	478	3	,	,	PUNCT
inlawrev-2922	478	4	in	in	ADP
inlawrev-2922	478	5	essence	essence	NOUN
inlawrev-2922	478	6	,	,	PUNCT
inlawrev-2922	478	7	what	what	PRON
inlawrev-2922	478	8	judge	judge	NOUN
inlawrev-2922	478	9	fisher	fisher	PROPN
inlawrev-2922	478	10	concluded	conclude	VERB
inlawrev-2922	478	11	.	.	PUNCT
inlawrev-2922	479	1	his	his	PRON
inlawrev-2922	479	2	interpretation	interpretation	NOUN
inlawrev-2922	479	3	of	of	ADP
inlawrev-2922	479	4	the	the	DET
inlawrev-2922	479	5	statute	statute	NOUN
inlawrev-2922	479	6	could	could	AUX
inlawrev-2922	479	7	be	be	AUX
inlawrev-2922	479	8	further	far	ADV
inlawrev-2922	479	9	bolstered	bolster	VERB
inlawrev-2922	479	10	by	by	ADP
inlawrev-2922	479	11	the	the	DET
inlawrev-2922	479	12	canon	canon	NOUN
inlawrev-2922	479	13	of	of	ADP
inlawrev-2922	479	14	statutory	statutory	ADJ
inlawrev-2922	479	15	construction	construction	NOUN
inlawrev-2922	479	16	known	know	VERB
inlawrev-2922	479	17	as	as	ADP
inlawrev-2922	479	18	the	the	DET
inlawrev-2922	479	19	"	"	PUNCT
inlawrev-2922	479	20	rule	rule	NOUN
inlawrev-2922	479	21	of	of	ADP
inlawrev-2922	479	22	the	the	DET
inlawrev-2922	479	23	last	last	ADJ
inlawrev-2922	479	24	antecedent	antecedent	NOUN
inlawrev-2922	479	25	.	.	PUNCT
inlawrev-2922	480	1	"	"	PUNCT
inlawrev-2922	480	2	^^	^^	PUNCT
inlawrev-2922	480	3	under	under	ADP
inlawrev-2922	480	4	this	this	DET
inlawrev-2922	480	5	doctrine	doctrine	NOUN
inlawrev-2922	480	6	,	,	PUNCT
inlawrev-2922	480	7	qualifying	qualify	VERB
inlawrev-2922	480	8	words	word	NOUN
inlawrev-2922	480	9	correspond	correspond	VERB
inlawrev-2922	480	10	to	to	ADP
inlawrev-2922	480	11	and	and	CCONJ
inlawrev-2922	480	12	describe	describe	VERB
inlawrev-2922	480	13	words	word	NOUN
inlawrev-2922	480	14	or	or	CCONJ
inlawrev-2922	480	15	phrases	phrase	NOUN
inlawrev-2922	480	16	immediately	immediately	ADV
inlawrev-2922	480	17	preceding	precede	VERB
inlawrev-2922	480	18	them	they	PRON
inlawrev-2922	480	19	,	,	PUNCT
inlawrev-2922	480	20	and	and	CCONJ
inlawrev-2922	480	21	ordinarily	ordinarily	ADV
inlawrev-2922	480	22	do	do	AUX
inlawrev-2922	480	23	not	not	PART
inlawrev-2922	480	24	refer	refer	VERB
inlawrev-2922	480	25	to	to	ADP
inlawrev-2922	480	26	others	other	NOUN
inlawrev-2922	480	27	more	more	ADV
inlawrev-2922	480	28	78	78	NUM
inlawrev-2922	480	29	.	.	PUNCT
inlawrev-2922	481	1	ind	ind	PROPN
inlawrev-2922	481	2	.	.	PUNCT
inlawrev-2922	482	1	code	code	PROPN
inlawrev-2922	482	2	§	§	PROPN
inlawrev-2922	482	3	6	6	NUM
inlawrev-2922	482	4	-	-	PUNCT
inlawrev-2922	482	5	ll-26	ll-26	ADV
inlawrev-2922	482	6	-	-	PUNCT
inlawrev-2922	482	7	4(c	4(c	NUM
inlawrev-2922	482	8	)	)	PUNCT
inlawrev-2922	482	9	(	(	PUNCT
inlawrev-2922	482	10	1988	1988	NUM
inlawrev-2922	482	11	)	)	PUNCT
inlawrev-2922	482	12	(	(	PUNCT
inlawrev-2922	482	13	emphasis	emphasis	NOUN
inlawrev-2922	482	14	added	add	VERB
inlawrev-2922	482	15	)	)	PUNCT
inlawrev-2922	482	16	.	.	PUNCT
inlawrev-2922	483	1	79	79	NUM
inlawrev-2922	483	2	.	.	PUNCT
inlawrev-2922	484	1	1988	1988	NUM
inlawrev-2922	484	2	tax	tax	NOUN
inlawrev-2922	484	3	survey	survey	NOUN
inlawrev-2922	484	4	,	,	PUNCT
inlawrev-2922	484	5	supra	supra	PROPN
inlawrev-2922	484	6	note	note	NOUN
inlawrev-2922	484	7	74	74	NUM
inlawrev-2922	484	8	,	,	PUNCT
inlawrev-2922	484	9	at	at	ADP
inlawrev-2922	484	10	394	394	NUM
inlawrev-2922	484	11	.	.	PUNCT
inlawrev-2922	484	12	80	80	NUM
inlawrev-2922	484	13	.	.	PUNCT
inlawrev-2922	485	1	herff	herff	PROPN
inlawrev-2922	485	2	jones	jones	PROPN
inlawrev-2922	485	3	,	,	PUNCT
inlawrev-2922	485	4	512	512	NUM
inlawrev-2922	485	5	n.e.2d	n.e.2d	NOUN
inlawrev-2922	485	6	at	at	ADP
inlawrev-2922	485	7	490	490	NUM
inlawrev-2922	485	8	.	.	PROPN
inlawrev-2922	485	9	81	81	NUM
inlawrev-2922	485	10	.	.	PUNCT
inlawrev-2922	486	1	ind	ind	PROPN
inlawrev-2922	486	2	.	.	PUNCT
inlawrev-2922	487	1	code	code	PROPN
inlawrev-2922	487	2	§	§	PROPN
inlawrev-2922	487	3	6	6	NUM
inlawrev-2922	487	4	-	-	PUNCT
inlawrev-2922	487	5	l.l-26	l.l-26	PRON
inlawrev-2922	487	6	-	-	PUNCT
inlawrev-2922	487	7	4(b)(l	4(b)(l	NOUN
inlawrev-2922	487	8	)	)	PUNCT
inlawrev-2922	487	9	.	.	PUNCT
inlawrev-2922	488	1	82	82	NUM
inlawrev-2922	488	2	.	.	PUNCT
inlawrev-2922	489	1	i	i	PRON
inlawrev-2922	489	2	d.	d.	PROPN
inlawrev-2922	489	3	§	§	PROPN
inlawrev-2922	489	4	6	6	NUM
inlawrev-2922	489	5	-	-	PUNCT
inlawrev-2922	489	6	l.l-26	l.l-26	PRON
inlawrev-2922	489	7	-	-	SYM
inlawrev-2922	489	8	4(c	4(c	NUM
inlawrev-2922	489	9	)	)	PUNCT
inlawrev-2922	489	10	(	(	PUNCT
inlawrev-2922	489	11	emphasis	emphasis	NOUN
inlawrev-2922	489	12	added	add	VERB
inlawrev-2922	489	13	)	)	PUNCT
inlawrev-2922	489	14	.	.	PUNCT
inlawrev-2922	490	1	83	83	NUM
inlawrev-2922	490	2	.	.	PUNCT
inlawrev-2922	491	1	i	i	PRON
inlawrev-2922	491	2	d.	d.	PROPN
inlawrev-2922	491	3	84	84	NUM
inlawrev-2922	491	4	.	.	PUNCT
inlawrev-2922	492	1	i	i	PRON
inlawrev-2922	492	2	d.	d.	PROPN
inlawrev-2922	492	3	85	85	NUM
inlawrev-2922	492	4	.	.	PUNCT
inlawrev-2922	492	5	wilshire	wilshire	PROPN
inlawrev-2922	492	6	westwood	westwood	PROPN
inlawrev-2922	492	7	assocs	assocs	PROPN
inlawrev-2922	492	8	.	.	PUNCT
inlawrev-2922	493	1	v.	v.	PROPN
inlawrev-2922	493	2	atlantic	atlantic	PROPN
inlawrev-2922	493	3	richfield	richfield	PROPN
inlawrev-2922	493	4	corp	corp	PROPN
inlawrev-2922	493	5	.	.	PROPN
inlawrev-2922	493	6	,	,	PUNCT
inlawrev-2922	493	7	881	881	NUM
inlawrev-2922	493	8	f.2d	f.2d	ADP
inlawrev-2922	493	9	801	801	NUM
inlawrev-2922	493	10	,	,	PUNCT
inlawrev-2922	493	11	804	804	NUM
inlawrev-2922	493	12	(	(	PUNCT
inlawrev-2922	493	13	9th	9th	ADJ
inlawrev-2922	493	14	cir	cir	NOUN
inlawrev-2922	493	15	.	.	PROPN
inlawrev-2922	493	16	1989	1989	NUM
inlawrev-2922	493	17	)	)	PUNCT
inlawrev-2922	493	18	;	;	PUNCT
inlawrev-2922	493	19	yasuda	yasuda	PROPN
inlawrev-2922	493	20	fire	fire	PROPN
inlawrev-2922	493	21	&	&	CCONJ
inlawrev-2922	493	22	marine	marine	PROPN
inlawrev-2922	493	23	ins	ins	PROPN
inlawrev-2922	493	24	.	.	PUNCT
inlawrev-2922	493	25	co.	co.	PROPN
inlawrev-2922	493	26	v.	v.	ADP
inlawrev-2922	493	27	lake	lake	PROPN
inlawrev-2922	493	28	shore	shore	PROPN
inlawrev-2922	493	29	elec	elec	PROPN
inlawrev-2922	493	30	.	.	PROPN
inlawrev-2922	493	31	corp	corp	PROPN
inlawrev-2922	493	32	.	.	PROPN
inlawrev-2922	493	33	,	,	PUNCT
inlawrev-2922	493	34	744	744	NUM
inlawrev-2922	493	35	f.	f.	PROPN
inlawrev-2922	493	36	supp	supp	PROPN
inlawrev-2922	493	37	.	.	PUNCT
inlawrev-2922	494	1	864	864	NUM
inlawrev-2922	494	2	,	,	PUNCT
inlawrev-2922	494	3	872	872	NUM
inlawrev-2922	494	4	(	(	PUNCT
inlawrev-2922	494	5	s.d	s.d	PROPN
inlawrev-2922	494	6	.	.	PROPN
inlawrev-2922	494	7	ind	ind	PROPN
inlawrev-2922	494	8	.	.	PUNCT
inlawrev-2922	495	1	1990	1990	NUM
inlawrev-2922	495	2	)	)	PUNCT
inlawrev-2922	495	3	.	.	PUNCT
inlawrev-2922	496	1	1991	1991	NUM
inlawrev-2922	496	2	]	]	PUNCT
inlawrev-2922	496	3	indiana	indiana	PROPN
inlawrev-2922	496	4	tax	tax	PROPN
inlawrev-2922	496	5	law	law	NOUN
inlawrev-2922	496	6	1143	1143	NUM
inlawrev-2922	496	7	remote	remote	NOUN
inlawrev-2922	496	8	.	.	PUNCT
inlawrev-2922	496	9	^^	^^	PUNCT
inlawrev-2922	497	1	here	here	ADV
inlawrev-2922	497	2	,	,	PUNCT
inlawrev-2922	497	3	the	the	DET
inlawrev-2922	497	4	*	*	ADJ
inlawrev-2922	497	5	*	*	NOUN
inlawrev-2922	497	6	claim	claim	NOUN
inlawrev-2922	497	7	''	''	PUNCT
inlawrev-2922	497	8	referred	refer	VERB
inlawrev-2922	497	9	to	to	ADP
inlawrev-2922	497	10	in	in	ADP
inlawrev-2922	497	11	the	the	DET
inlawrev-2922	497	12	second	second	ADJ
inlawrev-2922	497	13	sentence	sentence	NOUN
inlawrev-2922	497	14	of	of	ADP
inlawrev-2922	497	15	subsection	subsection	NOUN
inlawrev-2922	497	16	(	(	PUNCT
inlawrev-2922	497	17	c	c	NOUN
inlawrev-2922	497	18	)	)	PUNCT
inlawrev-2922	497	19	could	could	AUX
inlawrev-2922	497	20	well	well	ADV
inlawrev-2922	497	21	be	be	AUX
inlawrev-2922	497	22	hmited	hmite	VERB
inlawrev-2922	497	23	to	to	ADP
inlawrev-2922	497	24	the	the	DET
inlawrev-2922	497	25	*	*	ADJ
inlawrev-2922	497	26	*	*	NOUN
inlawrev-2922	497	27	claim	claim	NOUN
inlawrev-2922	497	28	"	"	PUNCT
inlawrev-2922	497	29	referred	refer	VERB
inlawrev-2922	497	30	to	to	ADP
inlawrev-2922	497	31	in	in	ADP
inlawrev-2922	497	32	the	the	DET
inlawrev-2922	497	33	preceding	precede	VERB
inlawrev-2922	497	34	sentence	sentence	NOUN
inlawrev-2922	497	35	.	.	PUNCT
inlawrev-2922	497	36	^^	^^	PUNCT
inlawrev-2922	498	1	because	because	SCONJ
inlawrev-2922	498	2	the	the	DET
inlawrev-2922	498	3	*	*	NOUN
inlawrev-2922	498	4	*	*	NOUN
inlawrev-2922	498	5	claim''^^	claim''^^	VERB
inlawrev-2922	498	6	in	in	ADP
inlawrev-2922	498	7	the	the	DET
inlawrev-2922	498	8	first	first	ADJ
inlawrev-2922	498	9	sentence	sentence	NOUN
inlawrev-2922	498	10	is	be	AUX
inlawrev-2922	498	11	one	one	NUM
inlawrev-2922	498	12	in	in	ADP
inlawrev-2922	498	13	which	which	PRON
inlawrev-2922	498	14	the	the	DET
inlawrev-2922	498	15	county	county	NOUN
inlawrev-2922	498	16	board	board	NOUN
inlawrev-2922	498	17	has	have	VERB
inlawrev-2922	498	18	discretion	discretion	NOUN
inlawrev-2922	498	19	,	,	PUNCT
inlawrev-2922	498	20	the	the	DET
inlawrev-2922	498	21	indiana	indiana	PROPN
inlawrev-2922	498	22	tax	tax	PROPN
inlawrev-2922	498	23	court	court	NOUN
inlawrev-2922	498	24	's	's	PART
inlawrev-2922	498	25	conclusion	conclusion	NOUN
inlawrev-2922	498	26	that	that	SCONJ
inlawrev-2922	498	27	subsection	subsection	NOUN
inlawrev-2922	498	28	(	(	PUNCT
inlawrev-2922	498	29	c	c	NOUN
inlawrev-2922	498	30	)	)	PUNCT
inlawrev-2922	498	31	does	do	AUX
inlawrev-2922	498	32	not	not	PART
inlawrev-2922	498	33	apply	apply	VERB
inlawrev-2922	498	34	to	to	ADP
inlawrev-2922	498	35	ministerial	ministerial	ADJ
inlawrev-2922	498	36	decisions	decision	NOUN
inlawrev-2922	498	37	of	of	ADP
inlawrev-2922	498	38	the	the	DET
inlawrev-2922	498	39	county	county	NOUN
inlawrev-2922	498	40	board	board	NOUN
inlawrev-2922	498	41	is	be	AUX
inlawrev-2922	498	42	reinforced	reinforce	VERB
inlawrev-2922	498	43	.	.	PUNCT
inlawrev-2922	498	44	^^	^^	PUNCT
inlawrev-2922	498	45	on	on	ADP
inlawrev-2922	498	46	the	the	DET
inlawrev-2922	498	47	other	other	ADJ
inlawrev-2922	498	48	hand	hand	NOUN
inlawrev-2922	498	49	,	,	PUNCT
inlawrev-2922	498	50	the	the	DET
inlawrev-2922	498	51	third	third	ADJ
inlawrev-2922	498	52	sentence	sentence	NOUN
inlawrev-2922	498	53	of	of	ADP
inlawrev-2922	498	54	subsection	subsection	NOUN
inlawrev-2922	498	55	(	(	PUNCT
inlawrev-2922	498	56	c	c	X
inlawrev-2922	498	57	)	)	PUNCT
inlawrev-2922	498	58	dealing	deal	VERB
inlawrev-2922	498	59	with	with	ADP
inlawrev-2922	498	60	appeals	appeal	NOUN
inlawrev-2922	498	61	to	to	ADP
inlawrev-2922	498	62	circuit	circuit	NOUN
inlawrev-2922	498	63	courts	court	NOUN
inlawrev-2922	498	64	states	state	VERB
inlawrev-2922	498	65	that	that	SCONJ
inlawrev-2922	498	66	if	if	SCONJ
inlawrev-2922	498	67	the	the	DET
inlawrev-2922	498	68	claimant	claimant	NOUN
inlawrev-2922	498	69	'	'	PUNCT
inlawrev-2922	498	70	initiates	initiate	VERB
inlawrev-2922	498	71	an	an	DET
inlawrev-2922	498	72	appeal	appeal	NOUN
inlawrev-2922	498	73	,	,	PUNCT
inlawrev-2922	498	74	any	any	DET
inlawrev-2922	498	75	board	board	NOUN
inlawrev-2922	498	76	,	,	PUNCT
inlawrev-2922	498	77	officer	officer	NOUN
inlawrev-2922	498	78	,	,	PUNCT
inlawrev-2922	498	79	or	or	CCONJ
inlawrev-2922	498	80	commissioner	commissioner	NOUN
inlawrev-2922	498	81	who	who	PRON
inlawrev-2922	498	82	disapproved	disapprove	VERB
inlawrev-2922	498	83	or	or	CCONJ
inlawrev-2922	498	84	disallowed	disallow	VERB
inlawrev-2922	498	85	the	the	DET
inlawrev-2922	498	86	claim	claim	NOUN
inlawrev-2922	498	87	may	may	AUX
inlawrev-2922	498	88	be	be	AUX
inlawrev-2922	498	89	made	make	VERB
inlawrev-2922	498	90	a	a	DET
inlawrev-2922	498	91	defendant	defendant	NOUN
inlawrev-2922	498	92	to	to	ADP
inlawrev-2922	498	93	the	the	DET
inlawrev-2922	498	94	action	action	NOUN
inlawrev-2922	498	95	.	.	PUNCT
inlawrev-2922	499	1	"^	"^	VERB
inlawrev-2922	499	2	here	here	ADV
inlawrev-2922	499	3	the	the	DET
inlawrev-2922	499	4	reference	reference	NOUN
inlawrev-2922	499	5	to	to	ADP
inlawrev-2922	499	6	*	*	PROPN
inlawrev-2922	499	7	*	*	PUNCT
inlawrev-2922	499	8	any	any	DET
inlawrev-2922	499	9	board	board	NOUN
inlawrev-2922	499	10	"	"	PUNCT
inlawrev-2922	499	11	that	that	SCONJ
inlawrev-2922	499	12	^^disapproved	^^disapprove	VERB
inlawrev-2922	499	13	"	"	PUNCT
inlawrev-2922	499	14	the	the	DET
inlawrev-2922	499	15	claim	claim	NOUN
inlawrev-2922	499	16	can	can	AUX
inlawrev-2922	499	17	only	only	ADV
inlawrev-2922	499	18	mean	mean	VERB
inlawrev-2922	499	19	the	the	DET
inlawrev-2922	499	20	board	board	NOUN
inlawrev-2922	499	21	's	's	PART
inlawrev-2922	499	22	*	*	PUNCT
inlawrev-2922	499	23	'	'	PUNCT
inlawrev-2922	499	24	disapproval	disapproval	NOUN
inlawrev-2922	499	25	"	"	PUNCT
inlawrev-2922	499	26	of	of	ADP
inlawrev-2922	499	27	a	a	DET
inlawrev-2922	499	28	claim	claim	NOUN
inlawrev-2922	499	29	,	,	PUNCT
inlawrev-2922	499	30	for	for	SCONJ
inlawrev-2922	499	31	the	the	DET
inlawrev-2922	499	32	statute	statute	NOUN
inlawrev-2922	499	33	uses	use	VERB
inlawrev-2922	499	34	the	the	DET
inlawrev-2922	499	35	term	term	NOUN
inlawrev-2922	499	36	''	''	PUNCT
inlawrev-2922	499	37	disapprove	disapprove	VERB
inlawrev-2922	499	38	"	"	PUNCT
inlawrev-2922	499	39	with	with	ADP
inlawrev-2922	499	40	respect	respect	NOUN
inlawrev-2922	499	41	to	to	ADP
inlawrev-2922	499	42	the	the	DET
inlawrev-2922	499	43	board	board	NOUN
inlawrev-2922	499	44	.	.	PUNCT
inlawrev-2922	500	1	because	because	SCONJ
inlawrev-2922	500	2	such	such	ADJ
inlawrev-2922	500	3	disapproved	disapprove	VERB
inlawrev-2922	500	4	claims	claim	NOUN
inlawrev-2922	500	5	are	be	AUX
inlawrev-2922	500	6	then	then	ADV
inlawrev-2922	500	7	automatically	automatically	ADV
inlawrev-2922	500	8	and	and	CCONJ
inlawrev-2922	500	9	ministerially	ministerially	ADV
inlawrev-2922	500	10	"	"	PUNCT
inlawrev-2922	500	11	disallowed	disallow	VERB
inlawrev-2922	500	12	"	"	PUNCT
inlawrev-2922	500	13	by	by	ADP
inlawrev-2922	500	14	the	the	DET
inlawrev-2922	500	15	county	county	NOUN
inlawrev-2922	500	16	board	board	NOUN
inlawrev-2922	500	17	under	under	ADP
inlawrev-2922	500	18	section	section	NOUN
inlawrev-2922	500	19	26	26	NUM
inlawrev-2922	500	20	-	-	SYM
inlawrev-2922	500	21	4(b)(l	4(b)(l	NUM
inlawrev-2922	500	22	)	)	PUNCT
inlawrev-2922	500	23	,	,	PUNCT
inlawrev-2922	500	24	it	it	PRON
inlawrev-2922	500	25	would	would	AUX
inlawrev-2922	500	26	seem	seem	VERB
inlawrev-2922	500	27	that	that	SCONJ
inlawrev-2922	500	28	appeals	appeal	NOUN
inlawrev-2922	500	29	to	to	ADP
inlawrev-2922	500	30	circuit	circuit	NOUN
inlawrev-2922	500	31	courts	court	NOUN
inlawrev-2922	500	32	under	under	ADP
inlawrev-2922	500	33	subsection	subsection	NOUN
inlawrev-2922	500	34	(	(	PUNCT
inlawrev-2922	500	35	c	c	NOUN
inlawrev-2922	500	36	)	)	PUNCT
inlawrev-2922	500	37	would	would	AUX
inlawrev-2922	500	38	include	include	VERB
inlawrev-2922	500	39	such	such	ADJ
inlawrev-2922	500	40	ministerial	ministerial	ADJ
inlawrev-2922	500	41	disallowances	disallowance	NOUN
inlawrev-2922	500	42	by	by	ADP
inlawrev-2922	500	43	county	county	NOUN
inlawrev-2922	500	44	boards.^	boards.^	NOUN
inlawrev-2922	500	45	'	'	PUNCT
inlawrev-2922	500	46	in	in	ADP
inlawrev-2922	500	47	any	any	DET
inlawrev-2922	500	48	event	event	NOUN
inlawrev-2922	500	49	,	,	PUNCT
inlawrev-2922	500	50	it	it	PRON
inlawrev-2922	500	51	is	be	AUX
inlawrev-2922	500	52	not	not	PART
inlawrev-2922	500	53	the	the	DET
inlawrev-2922	500	54	purpose	purpose	NOUN
inlawrev-2922	500	55	nor	nor	CCONJ
inlawrev-2922	500	56	the	the	DET
inlawrev-2922	500	57	province	province	NOUN
inlawrev-2922	500	58	of	of	ADP
inlawrev-2922	500	59	this	this	DET
inlawrev-2922	500	60	article	article	NOUN
inlawrev-2922	500	61	to	to	PART
inlawrev-2922	500	62	say	say	VERB
inlawrev-2922	500	63	definitively	definitively	ADV
inlawrev-2922	500	64	whether	whether	SCONJ
inlawrev-2922	500	65	the	the	DET
inlawrev-2922	500	66	herff	herff	PROPN
inlawrev-2922	500	67	jones	jones	PROPN
inlawrev-2922	500	68	dicta	dicta	PROPN
inlawrev-2922	500	69	is	be	AUX
inlawrev-2922	500	70	correct	correct	ADJ
inlawrev-2922	500	71	.	.	PUNCT
inlawrev-2922	501	1	certainly	certainly	ADV
inlawrev-2922	501	2	there	there	PRON
inlawrev-2922	501	3	are	be	VERB
inlawrev-2922	501	4	legitimate	legitimate	ADJ
inlawrev-2922	501	5	arguments	argument	NOUN
inlawrev-2922	501	6	on	on	ADP
inlawrev-2922	501	7	both	both	DET
inlawrev-2922	501	8	sides	side	NOUN
inlawrev-2922	501	9	,	,	PUNCT
inlawrev-2922	501	10	but	but	CCONJ
inlawrev-2922	501	11	at	at	ADP
inlawrev-2922	501	12	present	present	NOUN
inlawrev-2922	501	13	the	the	DET
inlawrev-2922	501	14	dicta	dicta	PROPN
inlawrev-2922	501	15	is	be	AUX
inlawrev-2922	501	16	controlling	control	VERB
inlawrev-2922	501	17	in	in	ADP
inlawrev-2922	501	18	indiana	indiana	PROPN
inlawrev-2922	501	19	tax	tax	NOUN
inlawrev-2922	501	20	litigation	litigation	NOUN
inlawrev-2922	501	21	as	as	SCONJ
inlawrev-2922	501	22	the	the	DET
inlawrev-2922	501	23	issue	issue	NOUN
inlawrev-2922	501	24	has	have	AUX
inlawrev-2922	501	25	not	not	PART
inlawrev-2922	501	26	reached	reach	VERB
inlawrev-2922	501	27	the	the	DET
inlawrev-2922	501	28	indiana	indiana	PROPN
inlawrev-2922	501	29	supreme	supreme	PROPN
inlawrev-2922	501	30	court	court	PROPN
inlawrev-2922	501	31	.	.	PUNCT
inlawrev-2922	502	1	indeed	indeed	ADV
inlawrev-2922	502	2	,	,	PUNCT
inlawrev-2922	502	3	it	it	PRON
inlawrev-2922	502	4	is	be	AUX
inlawrev-2922	502	5	possible	possible	ADJ
inlawrev-2922	502	6	that	that	SCONJ
inlawrev-2922	502	7	the	the	DET
inlawrev-2922	502	8	issue	issue	NOUN
inlawrev-2922	502	9	will	will	AUX
inlawrev-2922	502	10	never	never	ADV
inlawrev-2922	502	11	be	be	AUX
inlawrev-2922	502	12	raised	raise	VERB
inlawrev-2922	502	13	,	,	PUNCT
inlawrev-2922	502	14	for	for	SCONJ
inlawrev-2922	502	15	the	the	DET
inlawrev-2922	502	16	board	board	NOUN
inlawrev-2922	502	17	took	take	VERB
inlawrev-2922	502	18	the	the	DET
inlawrev-2922	502	19	position	position	NOUN
inlawrev-2922	502	20	in	in	ADP
inlawrev-2922	502	21	herff	herff	PROPN
inlawrev-2922	502	22	jones	jones	PROPN
inlawrev-2922	502	23	that	that	SCONJ
inlawrev-2922	502	24	the	the	DET
inlawrev-2922	502	25	indiana	indiana	PROPN
inlawrev-2922	502	26	tax	tax	PROPN
inlawrev-2922	502	27	court	court	NOUN
inlawrev-2922	502	28	has	have	VERB
inlawrev-2922	502	29	exclusive	exclusive	ADJ
inlawrev-2922	502	30	jurisdiction	jurisdiction	NOUN
inlawrev-2922	502	31	,	,	PUNCT
inlawrev-2922	502	32	and	and	CCONJ
inlawrev-2922	502	33	it	it	PRON
inlawrev-2922	502	34	is	be	AUX
inlawrev-2922	502	35	unlikely	unlikely	ADJ
inlawrev-2922	502	36	to	to	PART
inlawrev-2922	502	37	change	change	VERB
inlawrev-2922	502	38	its	its	PRON
inlawrev-2922	502	39	views	view	NOUN
inlawrev-2922	502	40	on	on	ADP
inlawrev-2922	502	41	the	the	DET
inlawrev-2922	502	42	matter	matter	NOUN
inlawrev-2922	502	43	in	in	ADP
inlawrev-2922	502	44	the	the	DET
inlawrev-2922	502	45	future	future	NOUN
inlawrev-2922	502	46	.	.	PUNCT
inlawrev-2922	503	1	thus	thus	ADV
inlawrev-2922	503	2	,	,	PUNCT
inlawrev-2922	503	3	the	the	DET
inlawrev-2922	503	4	issue	issue	NOUN
inlawrev-2922	503	5	probably	probably	ADV
inlawrev-2922	503	6	will	will	AUX
inlawrev-2922	503	7	be	be	AUX
inlawrev-2922	503	8	raised	raise	VERB
inlawrev-2922	503	9	only	only	ADV
inlawrev-2922	503	10	if	if	SCONJ
inlawrev-2922	503	11	a	a	DET
inlawrev-2922	503	12	taxpayer	taxpayer	NOUN
inlawrev-2922	503	13	desires	desire	NOUN
inlawrev-2922	503	14	to	to	PART
inlawrev-2922	503	15	remain	remain	VERB
inlawrev-2922	503	16	in	in	ADP
inlawrev-2922	503	17	circuit	circuit	NOUN
inlawrev-2922	503	18	court	court	NOUN
inlawrev-2922	503	19	.	.	PUNCT
inlawrev-2922	504	1	nonetheless	nonetheless	ADV
inlawrev-2922	504	2	,	,	PUNCT
inlawrev-2922	504	3	the	the	DET
inlawrev-2922	504	4	issue	issue	NOUN
inlawrev-2922	504	5	is	be	AUX
inlawrev-2922	504	6	one	one	NUM
inlawrev-2922	504	7	of	of	ADP
inlawrev-2922	504	8	jurisdiction	jurisdiction	NOUN
inlawrev-2922	504	9	.	.	PUNCT
inlawrev-2922	505	1	because	because	SCONJ
inlawrev-2922	505	2	the	the	DET
inlawrev-2922	505	3	indiana	indiana	PROPN
inlawrev-2922	505	4	tax	tax	PROPN
inlawrev-2922	505	5	court	court	NOUN
inlawrev-2922	505	6	is	be	AUX
inlawrev-2922	505	7	a	a	DET
inlawrev-2922	505	8	court	court	NOUN
inlawrev-2922	505	9	of	of	ADP
inlawrev-2922	505	10	limited	limited	ADJ
inlawrev-2922	505	11	jurisdiction	jurisdiction	NOUN
inlawrev-2922	505	12	,	,	PUNCT
inlawrev-2922	505	13	its	its	PRON
inlawrev-2922	505	14	very	very	ADJ
inlawrev-2922	505	15	power	power	NOUN
inlawrev-2922	505	16	to	to	PART
inlawrev-2922	505	17	adjudicate	adjudicate	VERB
inlawrev-2922	505	18	can	can	AUX
inlawrev-2922	505	19	not	not	PART
inlawrev-2922	505	20	be	be	AUX
inlawrev-2922	505	21	implied	imply	VERB
inlawrev-2922	505	22	.	.	PUNCT
inlawrev-2922	506	1	jurisdiction	jurisdiction	NOUN
inlawrev-2922	506	2	can	can	AUX
inlawrev-2922	506	3	not	not	PART
inlawrev-2922	506	4	be	be	AUX
inlawrev-2922	506	5	conferred	confer	VERB
inlawrev-2922	506	6	by	by	ADP
inlawrev-2922	506	7	the	the	DET
inlawrev-2922	506	8	parties,^^	parties,^^	NOUN
inlawrev-2922	506	9	and	and	CCONJ
inlawrev-2922	506	10	when	when	SCONJ
inlawrev-2922	506	11	jurisdiction	jurisdiction	NOUN
inlawrev-2922	506	12	appears	appear	VERB
inlawrev-2922	506	13	lacking	lack	VERB
inlawrev-2922	506	14	,	,	PUNCT
inlawrev-2922	506	15	the	the	DET
inlawrev-2922	506	16	issue	issue	NOUN
inlawrev-2922	506	17	must	must	AUX
inlawrev-2922	506	18	be	be	AUX
inlawrev-2922	506	19	addressed	address	VERB
inlawrev-2922	506	20	by	by	ADP
inlawrev-2922	506	21	the	the	DET
inlawrev-2922	506	22	indiana	indiana	PROPN
inlawrev-2922	506	23	tax	tax	PROPN
inlawrev-2922	506	24	court	court	NOUN
inlawrev-2922	506	25	and	and	CCONJ
inlawrev-2922	506	26	,	,	PUNCT
inlawrev-2922	506	27	when	when	SCONJ
inlawrev-2922	506	28	a	a	DET
inlawrev-2922	506	29	case	case	NOUN
inlawrev-2922	506	30	is	be	AUX
inlawrev-2922	506	31	appealed	appeal	VERB
inlawrev-2922	506	32	further	far	ADV
inlawrev-2922	506	33	,	,	PUNCT
inlawrev-2922	506	34	by	by	ADP
inlawrev-2922	506	35	the	the	DET
inlawrev-2922	506	36	indiana	indiana	PROPN
inlawrev-2922	506	37	supreme	supreme	PROPN
inlawrev-2922	506	38	court	court	PROPN
inlawrev-2922	506	39	.	.	PUNCT
inlawrev-2922	507	1	86	86	NUM
inlawrev-2922	507	2	.	.	PUNCT
inlawrev-2922	507	3	wilshire	wilshire	PROPN
inlawrev-2922	507	4	,	,	PUNCT
inlawrev-2922	507	5	881	881	NUM
inlawrev-2922	507	6	f.2d	f.2d	X
inlawrev-2922	507	7	at	at	ADP
inlawrev-2922	507	8	804	804	NUM
inlawrev-2922	507	9	;	;	PUNCT
inlawrev-2922	507	10	yasuda	yasuda	PROPN
inlawrev-2922	507	11	,	,	PUNCT
inlawrev-2922	507	12	744	744	NUM
inlawrev-2922	507	13	f.	f.	PROPN
inlawrev-2922	507	14	supp	supp	PROPN
inlawrev-2922	507	15	.	.	PUNCT
inlawrev-2922	508	1	at	at	ADP
inlawrev-2922	508	2	872	872	NUM
inlawrev-2922	508	3	.	.	PUNCT
inlawrev-2922	508	4	87	87	NUM
inlawrev-2922	508	5	.	.	PUNCT
inlawrev-2922	509	1	ind	ind	PROPN
inlawrev-2922	509	2	.	.	PUNCT
inlawrev-2922	510	1	code	code	PROPN
inlawrev-2922	510	2	§	§	PROPN
inlawrev-2922	510	3	6	6	NUM
inlawrev-2922	510	4	-	-	PUNCT
inlawrev-2922	510	5	l.l-26	l.l-26	PRON
inlawrev-2922	510	6	-	-	PUNCT
inlawrev-2922	510	7	4(c	4(c	NUM
inlawrev-2922	510	8	)	)	PUNCT
inlawrev-2922	510	9	(	(	PUNCT
inlawrev-2922	510	10	1988	1988	NUM
inlawrev-2922	510	11	)	)	PUNCT
inlawrev-2922	510	12	.	.	PUNCT
inlawrev-2922	511	1	88	88	NUM
inlawrev-2922	511	2	.	.	PUNCT
inlawrev-2922	512	1	i	i	PRON
inlawrev-2922	512	2	d.	d.	PROPN
inlawrev-2922	512	3	89	89	NUM
inlawrev-2922	512	4	.	.	PUNCT
inlawrev-2922	513	1	herff	herff	PROPN
inlawrev-2922	513	2	jones	jones	PROPN
inlawrev-2922	513	3	,	,	PUNCT
inlawrev-2922	513	4	inc	inc	PROPN
inlawrev-2922	513	5	.	.	PROPN
inlawrev-2922	514	1	v.	v.	ADP
inlawrev-2922	514	2	state	state	PROPN
inlawrev-2922	514	3	board	board	PROPN
inlawrev-2922	514	4	of	of	ADP
inlawrev-2922	514	5	tax	tax	NOUN
inlawrev-2922	514	6	comm'rs	comm'rs	NOUN
inlawrev-2922	514	7	,	,	PUNCT
inlawrev-2922	514	8	512	512	NUM
inlawrev-2922	514	9	n.e.2d	n.e.2d	NOUN
inlawrev-2922	514	10	485	485	NUM
inlawrev-2922	514	11	,	,	PUNCT
inlawrev-2922	514	12	490	490	NUM
inlawrev-2922	514	13	(	(	PUNCT
inlawrev-2922	514	14	ind	ind	NOUN
inlawrev-2922	514	15	.	.	PUNCT
inlawrev-2922	515	1	t.c	t.c	PROPN
inlawrev-2922	515	2	.	.	PROPN
inlawrev-2922	515	3	1987	1987	NUM
inlawrev-2922	515	4	)	)	PUNCT
inlawrev-2922	515	5	.	.	PUNCT
inlawrev-2922	516	1	90	90	NUM
inlawrev-2922	516	2	.	.	PUNCT
inlawrev-2922	517	1	ind	ind	PROPN
inlawrev-2922	517	2	.	.	PUNCT
inlawrev-2922	518	1	code	code	PROPN
inlawrev-2922	518	2	§	§	PROPN
inlawrev-2922	518	3	6	6	NUM
inlawrev-2922	518	4	-	-	PUNCT
inlawrev-2922	518	5	l.l-26	l.l-26	PRON
inlawrev-2922	518	6	-	-	PUNCT
inlawrev-2922	518	7	4(c	4(c	NUM
inlawrev-2922	518	8	)	)	PUNCT
inlawrev-2922	518	9	.	.	PUNCT
inlawrev-2922	519	1	91	91	NUM
inlawrev-2922	519	2	.	.	PUNCT
inlawrev-2922	520	1	i	i	PRON
inlawrev-2922	520	2	d.	d.	PROPN
inlawrev-2922	520	3	^	^	PUNCT
inlawrev-2922	520	4	6	6	NUM
inlawrev-2922	520	5	-	-	PUNCT
inlawrev-2922	520	6	l.l-26	l.l-26	PRON
inlawrev-2922	520	7	-	-	PUNCT
inlawrev-2922	520	8	4(b)(l	4(b)(l	NOUN
inlawrev-2922	520	9	)	)	PUNCT
inlawrev-2922	520	10	,	,	PUNCT
inlawrev-2922	520	11	(	(	PUNCT
inlawrev-2922	520	12	c	c	NOUN
inlawrev-2922	520	13	)	)	PUNCT
inlawrev-2922	520	14	.	.	PUNCT
inlawrev-2922	521	1	92	92	NUM
inlawrev-2922	521	2	.	.	PUNCT
inlawrev-2922	522	1	see	see	VERB
inlawrev-2922	522	2	state	state	NOUN
inlawrev-2922	522	3	ex	ex	NOUN
inlawrev-2922	522	4	rel	rel	PROPN
inlawrev-2922	522	5	hight	hight	NOUN
inlawrev-2922	522	6	v.	v.	ADP
inlawrev-2922	522	7	marion	marion	PROPN
inlawrev-2922	522	8	superior	superior	PROPN
inlawrev-2922	522	9	court	court	NOUN
inlawrev-2922	522	10	,	,	PUNCT
inlawrev-2922	522	11	547	547	NUM
inlawrev-2922	522	12	n.e.2d	n.e.2d	NOUN
inlawrev-2922	522	13	267	267	NUM
inlawrev-2922	522	14	,	,	PUNCT
inlawrev-2922	522	15	269	269	NUM
inlawrev-2922	522	16	(	(	PUNCT
inlawrev-2922	522	17	ind	ind	NOUN
inlawrev-2922	522	18	.	.	NOUN
inlawrev-2922	522	19	1989	1989	NUM
inlawrev-2922	522	20	)	)	PUNCT
inlawrev-2922	522	21	(	(	PUNCT
inlawrev-2922	522	22	parties	party	NOUN
inlawrev-2922	522	23	can	can	AUX
inlawrev-2922	522	24	not	not	PART
inlawrev-2922	522	25	confer	confer	VERB
inlawrev-2922	522	26	subject	subject	ADJ
inlawrev-2922	522	27	matter	matter	NOUN
inlawrev-2922	522	28	jurisdiction	jurisdiction	NOUN
inlawrev-2922	522	29	by	by	ADP
inlawrev-2922	522	30	consent	consent	NOUN
inlawrev-2922	522	31	or	or	CCONJ
inlawrev-2922	522	32	agreement	agreement	NOUN
inlawrev-2922	522	33	)	)	PUNCT
inlawrev-2922	522	34	;	;	PUNCT
inlawrev-2922	522	35	wolfe	wolfe	PROPN
inlawrev-2922	522	36	v.	v.	PROPN
inlawrev-2922	522	37	tuthill	tuthill	PROPN
inlawrev-2922	522	38	corp	corp	PROPN
inlawrev-2922	522	39	.	.	PROPN
inlawrev-2922	522	40	,	,	PUNCT
inlawrev-2922	522	41	532	532	NUM
inlawrev-2922	522	42	n.e.2d	n.e.2d	NOUN
inlawrev-2922	522	43	1	1	NUM
inlawrev-2922	522	44	,	,	PUNCT
inlawrev-2922	522	45	2	2	NUM
inlawrev-2922	522	46	(	(	PUNCT
inlawrev-2922	522	47	ind	ind	NOUN
inlawrev-2922	522	48	.	.	PUNCT
inlawrev-2922	522	49	1988	1988	NUM
inlawrev-2922	522	50	)	)	PUNCT
inlawrev-2922	523	1	(	(	PUNCT
inlawrev-2922	523	2	subject	subject	NOUN
inlawrev-2922	523	3	matter	matter	NOUN
inlawrev-2922	523	4	jurisdiction	jurisdiction	NOUN
inlawrev-2922	523	5	can	can	AUX
inlawrev-2922	523	6	be	be	AUX
inlawrev-2922	523	7	contested	contest	VERB
inlawrev-2922	523	8	at	at	ADP
inlawrev-2922	523	9	any	any	DET
inlawrev-2922	523	10	time	time	NOUN
inlawrev-2922	523	11	)	)	PUNCT
inlawrev-2922	523	12	;	;	PUNCT
inlawrev-2922	524	1	artusi	artusi	PROPN
inlawrev-2922	524	2	v.	v.	ADP
inlawrev-2922	524	3	city	city	PROPN
inlawrev-2922	524	4	of	of	ADP
inlawrev-2922	524	5	mishawaka	mishawaka	PROPN
inlawrev-2922	524	6	,	,	PUNCT
inlawrev-2922	524	7	519	519	NUM
inlawrev-2922	524	8	n.e.2d	n.e.2d	NOUN
inlawrev-2922	524	9	1246	1246	NUM
inlawrev-2922	524	10	,	,	PUNCT
inlawrev-2922	524	11	1248	1248	NUM
inlawrev-2922	524	12	(	(	PUNCT
inlawrev-2922	524	13	ind	ind	NOUN
inlawrev-2922	524	14	.	.	PUNCT
inlawrev-2922	525	1	ct	ct	PROPN
inlawrev-2922	525	2	.	.	PUNCT
inlawrev-2922	526	1	app	app	PROPN
inlawrev-2922	526	2	.	.	PROPN
inlawrev-2922	526	3	1988	1988	NUM
inlawrev-2922	526	4	)	)	PUNCT
inlawrev-2922	527	1	(	(	PUNCT
inlawrev-2922	527	2	same	same	ADJ
inlawrev-2922	527	3	)	)	PUNCT
inlawrev-2922	527	4	.	.	PUNCT
inlawrev-2922	528	1	1144	1144	NUM
inlawrev-2922	528	2	indiana	indiana	PROPN
inlawrev-2922	528	3	law	law	PROPN
inlawrev-2922	528	4	review	review	NOUN
inlawrev-2922	529	1	[	[	X
inlawrev-2922	529	2	vol	vol	NOUN
inlawrev-2922	529	3	.	.	PUNCT
inlawrev-2922	529	4	24:1125	24:1125	NUM
inlawrev-2922	530	1	c.	c.	NOUN
inlawrev-2922	530	2	the	the	DET
inlawrev-2922	530	3	need	need	NOUN
inlawrev-2922	530	4	for	for	ADP
inlawrev-2922	530	5	legislation	legislation	NOUN
inlawrev-2922	530	6	as	as	SCONJ
inlawrev-2922	530	7	has	have	AUX
inlawrev-2922	530	8	been	be	AUX
inlawrev-2922	530	9	suggested	suggest	VERB
inlawrev-2922	530	10	before,^^	before,^^	ADV
inlawrev-2922	530	11	there	there	PRON
inlawrev-2922	530	12	are	be	VERB
inlawrev-2922	530	13	two	two	NUM
inlawrev-2922	530	14	important	important	ADJ
inlawrev-2922	530	15	considerations	consideration	NOUN
inlawrev-2922	530	16	remaining	remain	VERB
inlawrev-2922	530	17	because	because	SCONJ
inlawrev-2922	530	18	of	of	ADP
inlawrev-2922	530	19	the	the	DET
inlawrev-2922	530	20	jurisdictional	jurisdictional	ADJ
inlawrev-2922	530	21	uncertainty	uncertainty	NOUN
inlawrev-2922	530	22	.	.	PUNCT
inlawrev-2922	531	1	first	first	ADV
inlawrev-2922	531	2	,	,	PUNCT
inlawrev-2922	531	3	practitioners	practitioner	NOUN
inlawrev-2922	531	4	appealing	appeal	VERB
inlawrev-2922	531	5	property	property	NOUN
inlawrev-2922	531	6	tax	tax	NOUN
inlawrev-2922	531	7	refund	refund	NOUN
inlawrev-2922	531	8	claims	claim	NOUN
inlawrev-2922	531	9	would	would	AUX
inlawrev-2922	531	10	still	still	ADV
inlawrev-2922	531	11	be	be	AUX
inlawrev-2922	531	12	wise	wise	ADJ
inlawrev-2922	531	13	to	to	PART
inlawrev-2922	531	14	file	file	VERB
inlawrev-2922	531	15	duplicative	duplicative	ADJ
inlawrev-2922	531	16	actions	action	NOUN
inlawrev-2922	531	17	in	in	ADP
inlawrev-2922	531	18	the	the	DET
inlawrev-2922	531	19	appropriate	appropriate	ADJ
inlawrev-2922	531	20	circuit	circuit	NOUN
inlawrev-2922	531	21	court	court	NOUN
inlawrev-2922	531	22	and	and	CCONJ
inlawrev-2922	531	23	the	the	DET
inlawrev-2922	531	24	indiana	indiana	PROPN
inlawrev-2922	531	25	tax	tax	PROPN
inlawrev-2922	531	26	court	court	NOUN
inlawrev-2922	531	27	.	.	PUNCT
inlawrev-2922	532	1	otherwise	otherwise	ADV
inlawrev-2922	532	2	,	,	PUNCT
inlawrev-2922	532	3	their	their	PRON
inlawrev-2922	532	4	clients	client	NOUN
inlawrev-2922	532	5	could	could	AUX
inlawrev-2922	532	6	find	find	VERB
inlawrev-2922	532	7	themselves	themselves	PRON
inlawrev-2922	532	8	bumped	bump	VERB
inlawrev-2922	532	9	out	out	ADP
inlawrev-2922	532	10	of	of	ADP
inlawrev-2922	532	11	court	court	NOUN
inlawrev-2922	532	12	for	for	ADP
inlawrev-2922	532	13	want	want	NOUN
inlawrev-2922	532	14	of	of	ADP
inlawrev-2922	532	15	jurisdiction	jurisdiction	NOUN
inlawrev-2922	532	16	.	.	PUNCT
inlawrev-2922	533	1	second	second	ADJ
inlawrev-2922	533	2	,	,	PUNCT
inlawrev-2922	533	3	and	and	CCONJ
inlawrev-2922	533	4	just	just	ADV
inlawrev-2922	533	5	as	as	ADV
inlawrev-2922	533	6	important	important	ADJ
inlawrev-2922	533	7	,	,	PUNCT
inlawrev-2922	533	8	it	it	PRON
inlawrev-2922	533	9	is	be	AUX
inlawrev-2922	533	10	time	time	NOUN
inlawrev-2922	533	11	for	for	SCONJ
inlawrev-2922	533	12	legislative	legislative	ADJ
inlawrev-2922	533	13	action	action	NOUN
inlawrev-2922	533	14	to	to	PART
inlawrev-2922	533	15	correct	correct	VERB
inlawrev-2922	533	16	the	the	DET
inlawrev-2922	533	17	remaining	remain	VERB
inlawrev-2922	533	18	ambiguity	ambiguity	NOUN
inlawrev-2922	533	19	.	.	PUNCT
inlawrev-2922	534	1	indiana	indiana	PROPN
inlawrev-2922	534	2	taxpayers	taxpayer	NOUN
inlawrev-2922	534	3	deserve	deserve	VERB
inlawrev-2922	534	4	a	a	DET
inlawrev-2922	534	5	straightforward	straightforward	ADJ
inlawrev-2922	534	6	system	system	NOUN
inlawrev-2922	534	7	free	free	ADJ
inlawrev-2922	534	8	of	of	ADP
inlawrev-2922	534	9	uncertainties	uncertainty	NOUN
inlawrev-2922	534	10	for	for	ADP
inlawrev-2922	534	11	appealing	appeal	VERB
inlawrev-2922	534	12	property	property	NOUN
inlawrev-2922	534	13	tax	tax	NOUN
inlawrev-2922	534	14	issues	issue	NOUN
inlawrev-2922	534	15	to	to	ADP
inlawrev-2922	534	16	the	the	DET
inlawrev-2922	534	17	courts	court	NOUN
inlawrev-2922	534	18	;	;	PUNCT
inlawrev-2922	534	19	they	they	PRON
inlawrev-2922	534	20	have	have	AUX
inlawrev-2922	534	21	not	not	PART
inlawrev-2922	534	22	received	receive	VERB
inlawrev-2922	534	23	this	this	PRON
inlawrev-2922	534	24	.	.	PUNCT
inlawrev-2922	535	1	in	in	ADP
inlawrev-2922	535	2	order	order	NOUN
inlawrev-2922	535	3	to	to	PART
inlawrev-2922	535	4	clear	clear	VERB
inlawrev-2922	535	5	up	up	ADP
inlawrev-2922	535	6	the	the	DET
inlawrev-2922	535	7	confusion	confusion	NOUN
inlawrev-2922	535	8	,	,	PUNCT
inlawrev-2922	535	9	the	the	DET
inlawrev-2922	535	10	following	follow	VERB
inlawrev-2922	535	11	proposal	proposal	NOUN
inlawrev-2922	535	12	is	be	AUX
inlawrev-2922	535	13	submitted	submit	VERB
inlawrev-2922	535	14	,	,	PUNCT
inlawrev-2922	535	15	with	with	ADP
inlawrev-2922	535	16	italicized	italicize	VERB
inlawrev-2922	535	17	words	word	NOUN
inlawrev-2922	535	18	representing	represent	VERB
inlawrev-2922	535	19	new	new	ADJ
inlawrev-2922	535	20	language	language	NOUN
inlawrev-2922	535	21	and	and	CCONJ
inlawrev-2922	535	22	stricken	stricken	VERB
inlawrev-2922	535	23	words	word	NOUN
inlawrev-2922	535	24	representing	represent	VERB
inlawrev-2922	535	25	deleted	delete	VERB
inlawrev-2922	535	26	language	language	NOUN
inlawrev-2922	535	27	:	:	PUNCT
inlawrev-2922	535	28	indiana	indiana	PROPN
inlawrev-2922	535	29	code	code	PROPN
inlawrev-2922	535	30	section	section	NOUN
inlawrev-2922	535	31	6	6	NUM
inlawrev-2922	535	32	-	-	PUNCT
inlawrev-2922	535	33	l.l-26	l.l-26	PRON
inlawrev-2922	535	34	-	-	SYM
inlawrev-2922	535	35	4(c	4(c	NUM
inlawrev-2922	535	36	)	)	PUNCT
inlawrev-2922	535	37	would	would	AUX
inlawrev-2922	535	38	be	be	AUX
inlawrev-2922	535	39	amended	amend	VERB
inlawrev-2922	535	40	to	to	PART
inlawrev-2922	535	41	read	read	VERB
inlawrev-2922	535	42	:	:	PUNCT
inlawrev-2922	535	43	(	(	PUNCT
inlawrev-2922	535	44	c	c	X
inlawrev-2922	535	45	)	)	PUNCT
inlawrev-2922	535	46	except	except	SCONJ
inlawrev-2922	535	47	as	as	SCONJ
inlawrev-2922	535	48	provided	provide	VERB
inlawrev-2922	535	49	in	in	ADP
inlawrev-2922	535	50	subsection	subsection	NOUN
inlawrev-2922	535	51	(	(	PUNCT
inlawrev-2922	535	52	b	b	NOUN
inlawrev-2922	535	53	)	)	PUNCT
inlawrev-2922	535	54	of	of	ADP
inlawrev-2922	535	55	this	this	DET
inlawrev-2922	535	56	section	section	NOUN
inlawrev-2922	535	57	,	,	PUNCT
inlawrev-2922	535	58	the	the	DET
inlawrev-2922	535	59	county	county	NOUN
inlawrev-2922	535	60	board	board	NOUN
inlawrev-2922	535	61	may	may	AUX
inlawrev-2922	535	62	either	either	CCONJ
inlawrev-2922	535	63	allow	allow	VERB
inlawrev-2922	535	64	or	or	CCONJ
inlawrev-2922	535	65	disallow	disallow	VERB
inlawrev-2922	535	66	a	a	DET
inlawrev-2922	535	67	refund	refund	NOUN
inlawrev-2922	535	68	claim	claim	NOUN
inlawrev-2922	535	69	which	which	PRON
inlawrev-2922	535	70	is	be	AUX
inlawrev-2922	535	71	submitted	submit	VERB
inlawrev-2922	535	72	to	to	ADP
inlawrev-2922	535	73	it	it	PRON
inlawrev-2922	535	74	for	for	ADP
inlawrev-2922	535	75	final	final	ADJ
inlawrev-2922	535	76	review	review	NOUN
inlawrev-2922	535	77	.	.	PUNCT
inlawrev-2922	536	1	when	when	SCONJ
inlawrev-2922	536	2	the	the	DET
inlawrev-2922	536	3	county	county	NOUN
inlawrev-2922	536	4	board	board	NOUN
inlawrev-2922	536	5	disallows	disallow	VERB
inlawrev-2922	536	6	such	such	DET
inlawrev-2922	536	7	a	a	DET
inlawrev-2922	536	8	discretionary	discretionary	ADJ
inlawrev-2922	536	9	claim	claim	NOUN
inlawrev-2922	536	10	,	,	PUNCT
inlawrev-2922	536	11	the	the	DET
inlawrev-2922	536	12	claimant	claimant	NOUN
inlawrev-2922	536	13	may	may	AUX
inlawrev-2922	536	14	appeal	appeal	VERB
inlawrev-2922	536	15	that	that	DET
inlawrev-2922	536	16	decision	decision	NOUN
inlawrev-2922	536	17	to	to	ADP
inlawrev-2922	536	18	the	the	DET
inlawrev-2922	536	19	county	county	NOUN
inlawrev-2922	536	20	circuit	circuit	NOUN
inlawrev-2922	536	21	court	court	NOUN
inlawrev-2922	536	22	.	.	PUNCT
inlawrev-2922	537	1	if	if	SCONJ
inlawrev-2922	537	2	the	the	DET
inlawrev-2922	537	3	claimant	claimant	NOUN
inlawrev-2922	537	4	initiates	initiate	VERB
inlawrev-2922	537	5	such	such	DET
inlawrev-2922	537	6	an	an	DET
inlawrev-2922	537	7	appeal	appeal	NOUN
inlawrev-2922	537	8	,	,	PUNCT
inlawrev-2922	537	9	any	any	DET
inlawrev-2922	537	10	county	county	NOUN
inlawrev-2922	537	11	board	board	NOUN
inlawrev-2922	537	12	,	,	PUNCT
inlawrev-2922	537	13	officer	officer	NOUN
inlawrev-2922	537	14	,	,	PUNCT
inlawrev-2922	537	15	or	or	CCONJ
inlawrev-2922	537	16	commissioner	commissioner	NOUN
inlawrev-2922	537	17	who	who	PRON
inlawrev-2922	537	18	disapproved	disapprove	VERB
inlawrev-2922	537	19	or	or	CCONJ
inlawrev-2922	537	20	disallowed	disallow	VERB
inlawrev-2922	537	21	the	the	DET
inlawrev-2922	537	22	claim	claim	NOUN
inlawrev-2922	537	23	may	may	AUX
inlawrev-2922	537	24	be	be	AUX
inlawrev-2922	537	25	made	make	VERB
inlawrev-2922	537	26	a	a	DET
inlawrev-2922	537	27	defendant	defendant	NOUN
inlawrev-2922	537	28	to	to	ADP
inlawrev-2922	537	29	the	the	DET
inlawrev-2922	537	30	action	action	NOUN
inlawrev-2922	537	31	.	.	PUNCT
inlawrev-2922	538	1	new	new	ADJ
inlawrev-2922	538	2	code	code	NOUN
inlawrev-2922	538	3	section	section	NOUN
inlawrev-2922	538	4	6	6	NUM
inlawrev-2922	538	5	-	-	PUNCT
inlawrev-2922	538	6	l.l-26	l.l-26	PRON
inlawrev-2922	538	7	-	-	PUNCT
inlawrev-2922	538	8	4(d	4(d	NUM
inlawrev-2922	538	9	)	)	PUNCT
inlawrev-2922	538	10	would	would	AUX
inlawrev-2922	538	11	read	read	VERB
inlawrev-2922	538	12	:	:	PUNCT
inlawrev-2922	538	13	(	(	PUNCT
inlawrev-2922	538	14	d	d	X
inlawrev-2922	538	15	)	)	PUNCT
inlawrev-2922	538	16	when	when	SCONJ
inlawrev-2922	538	17	the	the	DET
inlawrev-2922	538	18	state	state	NOUN
inlawrev-2922	538	19	board	board	NOUN
inlawrev-2922	538	20	of	of	ADP
inlawrev-2922	538	21	tax	tax	NOUN
inlawrev-2922	538	22	commissioners	commissioner	NOUN
inlawrev-2922	538	23	disapproves	disapprove	VERB
inlawrev-2922	538	24	of	of	ADP
inlawrev-2922	538	25	a	a	DET
inlawrev-2922	538	26	refund	refund	NOUN
inlawrev-2922	538	27	claim	claim	NOUN
inlawrev-2922	538	28	and	and	CCONJ
inlawrev-2922	538	29	,	,	PUNCT
inlawrev-2922	538	30	consistent	consistent	ADJ
inlawrev-2922	538	31	with	with	ADP
inlawrev-2922	538	32	i.c	i.c	PROPN
inlawrev-2922	538	33	.	.	PROPN
inlawrev-2922	538	34	6	6	NUM
inlawrev-2922	538	35	-	-	SYM
inlawrev-2922	538	36	1.1	1.1	NUM
inlawrev-2922	538	37	-	-	PUNCT
inlawrev-2922	538	38	26	26	NUM
inlawrev-2922	538	39	-	-	SYM
inlawrev-2922	538	40	4	4	NUM
inlawrev-2922	538	41	,	,	PUNCT
inlawrev-2922	538	42	the	the	DET
inlawrev-2922	538	43	county	county	NOUN
inlawrev-2922	538	44	board	board	NOUN
inlawrev-2922	538	45	then	then	ADV
inlawrev-2922	538	46	disallows	disallow	VERB
inlawrev-2922	538	47	the	the	DET
inlawrev-2922	538	48	refund	refund	NOUN
inlawrev-2922	538	49	claim	claim	NOUN
inlawrev-2922	538	50	,	,	PUNCT
inlawrev-2922	538	51	the	the	DET
inlawrev-2922	538	52	claimant	claimant	NOUN
inlawrev-2922	538	53	may	may	AUX
inlawrev-2922	538	54	appeal	appeal	VERB
inlawrev-2922	538	55	the	the	DET
inlawrev-2922	538	56	disallowance	disallowance	NOUN
inlawrev-2922	538	57	to	to	ADP
inlawrev-2922	538	58	the	the	DET
inlawrev-2922	538	59	indiana	indiana	PROPN
inlawrev-2922	538	60	tax	tax	PROPN
inlawrev-2922	538	61	court	court	NOUN
inlawrev-2922	538	62	as	as	ADP
inlawrev-2922	538	63	a	a	DET
inlawrev-2922	538	64	final	final	ADJ
inlawrev-2922	538	65	determination	determination	NOUN
inlawrev-2922	538	66	of	of	ADP
inlawrev-2922	538	67	the	the	DET
inlawrev-2922	538	68	state	state	NOUN
inlawrev-2922	538	69	board	board	NOUN
inlawrev-2922	538	70	of	of	ADP
inlawrev-2922	538	71	tax	tax	NOUN
inlawrev-2922	538	72	commissioners	commissioner	NOUN
inlawrev-2922	538	73	.	.	PUNCT
inlawrev-2922	539	1	the	the	DET
inlawrev-2922	539	2	tax	tax	NOUN
inlawrev-2922	539	3	court	court	NOUN
inlawrev-2922	539	4	shall	shall	AUX
inlawrev-2922	539	5	have	have	VERB
inlawrev-2922	539	6	exclusive	exclusive	ADJ
inlawrev-2922	539	7	jurisdiction	jurisdiction	NOUN
inlawrev-2922	539	8	over	over	ADP
inlawrev-2922	539	9	such	such	ADJ
inlawrev-2922	539	10	appeals	appeal	NOUN
inlawrev-2922	539	11	.	.	PUNCT
inlawrev-2922	540	1	this	this	DET
inlawrev-2922	540	2	proposal	proposal	NOUN
inlawrev-2922	540	3	would	would	AUX
inlawrev-2922	540	4	simply	simply	ADV
inlawrev-2922	540	5	codify	codify	VERB
inlawrev-2922	540	6	the	the	DET
inlawrev-2922	540	7	indiana	indiana	PROPN
inlawrev-2922	540	8	tax	tax	PROPN
inlawrev-2922	540	9	court	court	NOUN
inlawrev-2922	540	10	's	's	PART
inlawrev-2922	540	11	dicta	dicta	ADJ
inlawrev-2922	540	12	from	from	ADP
inlawrev-2922	540	13	herff	herff	PROPN
inlawrev-2922	540	14	jones	jones	PROPN
inlawrev-2922	540	15	,	,	PUNCT
inlawrev-2922	540	16	and	and	CCONJ
inlawrev-2922	540	17	thus	thus	ADV
inlawrev-2922	540	18	reinforce	reinforce	VERB
inlawrev-2922	540	19	the	the	DET
inlawrev-2922	540	20	indiana	indiana	PROPN
inlawrev-2922	540	21	general	general	PROPN
inlawrev-2922	540	22	assembly	assembly	NOUN
inlawrev-2922	540	23	's	's	PART
inlawrev-2922	540	24	original	original	ADJ
inlawrev-2922	540	25	goal	goal	NOUN
inlawrev-2922	540	26	of	of	ADP
inlawrev-2922	540	27	uniformity	uniformity	NOUN
inlawrev-2922	540	28	in	in	ADP
inlawrev-2922	540	29	state	state	NOUN
inlawrev-2922	540	30	tax	tax	NOUN
inlawrev-2922	540	31	litigation	litigation	NOUN
inlawrev-2922	540	32	.	.	PUNCT
inlawrev-2922	541	1	d.	d.	PROPN
inlawrev-2922	541	2	jurisdiction	jurisdiction	PROPN
inlawrev-2922	541	3	over	over	ADP
inlawrev-2922	541	4	injunctive	injunctive	ADJ
inlawrev-2922	541	5	relief	relief	NOUN
inlawrev-2922	541	6	petitions	petition	NOUN
inlawrev-2922	541	7	when	when	SCONJ
inlawrev-2922	541	8	no	no	DET
inlawrev-2922	541	9	original	original	ADJ
inlawrev-2922	541	10	tax	tax	NOUN
inlawrev-2922	541	11	appeal	appeal	NOUN
inlawrev-2922	541	12	is	be	AUX
inlawrev-2922	541	13	on	on	AUX
inlawrev-2922	541	14	file	file	VERB
inlawrev-2922	541	15	the	the	DET
inlawrev-2922	541	16	final	final	ADJ
inlawrev-2922	541	17	jurisdictional	jurisdictional	ADJ
inlawrev-2922	541	18	issue	issue	NOUN
inlawrev-2922	541	19	came	come	VERB
inlawrev-2922	541	20	to	to	ADP
inlawrev-2922	541	21	the	the	DET
inlawrev-2922	541	22	forefront	forefront	NOUN
inlawrev-2922	541	23	during	during	ADP
inlawrev-2922	541	24	the	the	DET
inlawrev-2922	541	25	survey	survey	NOUN
inlawrev-2922	541	26	period	period	NOUN
inlawrev-2922	541	27	in	in	ADP
inlawrev-2922	541	28	the	the	DET
inlawrev-2922	541	29	most	most	ADV
inlawrev-2922	541	30	dramatic	dramatic	ADJ
inlawrev-2922	541	31	fashion	fashion	NOUN
inlawrev-2922	541	32	.	.	PUNCT
inlawrev-2922	542	1	by	by	ADP
inlawrev-2922	542	2	way	way	NOUN
inlawrev-2922	542	3	of	of	ADP
inlawrev-2922	542	4	a	a	DET
inlawrev-2922	542	5	writ	writ	NOUN
inlawrev-2922	542	6	of	of	ADP
inlawrev-2922	542	7	prohibition	prohibition	NOUN
inlawrev-2922	542	8	.	.	PUNCT
inlawrev-2922	543	1	93	93	NUM
inlawrev-2922	543	2	.	.	PUNCT
inlawrev-2922	544	1	1988	1988	NUM
inlawrev-2922	544	2	tax	tax	NOUN
inlawrev-2922	544	3	survey	survey	NOUN
inlawrev-2922	544	4	,	,	PUNCT
inlawrev-2922	544	5	supra	supra	PROPN
inlawrev-2922	544	6	note	note	NOUN
inlawrev-2922	544	7	74	74	NUM
inlawrev-2922	544	8	,	,	PUNCT
inlawrev-2922	544	9	at	at	ADP
inlawrev-2922	544	10	395	395	NUM
inlawrev-2922	544	11	.	.	PUNCT
inlawrev-2922	544	12	1991	1991	NUM
inlawrev-2922	544	13	]	]	PUNCT
inlawrev-2922	544	14	indiana	indiana	PROPN
inlawrev-2922	544	15	tax	tax	PROPN
inlawrev-2922	544	16	law	law	NOUN
inlawrev-2922	544	17	1145	1145	NUM
inlawrev-2922	544	18	the	the	DET
inlawrev-2922	544	19	indiana	indiana	PROPN
inlawrev-2922	544	20	supreme	supreme	PROPN
inlawrev-2922	544	21	court	court	PROPN
inlawrev-2922	544	22	held	hold	VERB
inlawrev-2922	544	23	that	that	SCONJ
inlawrev-2922	544	24	the	the	DET
inlawrev-2922	544	25	indiana	indiana	PROPN
inlawrev-2922	544	26	tax	tax	PROPN
inlawrev-2922	544	27	court	court	NOUN
inlawrev-2922	544	28	lacks	lack	VERB
inlawrev-2922	544	29	jurisdiction	jurisdiction	NOUN
inlawrev-2922	544	30	over	over	ADP
inlawrev-2922	544	31	a	a	DET
inlawrev-2922	544	32	petition	petition	NOUN
inlawrev-2922	544	33	for	for	ADP
inlawrev-2922	544	34	injunctive	injunctive	ADJ
inlawrev-2922	544	35	relief	relief	NOUN
inlawrev-2922	544	36	unless	unless	SCONJ
inlawrev-2922	544	37	an	an	DET
inlawrev-2922	544	38	original	original	ADJ
inlawrev-2922	544	39	tax	tax	NOUN
inlawrev-2922	544	40	appeal	appeal	NOUN
inlawrev-2922	544	41	is	be	AUX
inlawrev-2922	544	42	on	on	ADP
inlawrev-2922	544	43	file	file	NOUN
inlawrev-2922	544	44	with	with	ADP
inlawrev-2922	544	45	the	the	DET
inlawrev-2922	544	46	indiana	indiana	PROPN
inlawrev-2922	544	47	tax	tax	NOUN
inlawrev-2922	544	48	court	court	NOUN
inlawrev-2922	544	49	.	.	PUNCT
inlawrev-2922	545	1	^"^	^"^	X
inlawrev-2922	546	1	1	1	X
inlawrev-2922	546	2	.	.	PUNCT
inlawrev-2922	546	3	the	the	DET
inlawrev-2922	546	4	aul	aul	NOUN
inlawrev-2922	546	5	case.—the	case.—the	DET
inlawrev-2922	546	6	issue	issue	NOUN
inlawrev-2922	546	7	arose	arise	VERB
inlawrev-2922	546	8	in	in	ADP
inlawrev-2922	546	9	a	a	DET
inlawrev-2922	546	10	case	case	NOUN
inlawrev-2922	546	11	brought	bring	VERB
inlawrev-2922	546	12	in	in	ADP
inlawrev-2922	546	13	the	the	DET
inlawrev-2922	546	14	indiana	indiana	PROPN
inlawrev-2922	546	15	tax	tax	PROPN
inlawrev-2922	546	16	court	court	NOUN
inlawrev-2922	546	17	:	:	PUNCT
inlawrev-2922	546	18	american	american	PROPN
inlawrev-2922	546	19	united	united	PROPN
inlawrev-2922	546	20	life	life	PROPN
inlawrev-2922	546	21	insurance	insurance	PROPN
inlawrev-2922	546	22	co.	co.	PROPN
inlawrev-2922	546	23	v.	v.	ADP
inlawrev-2922	546	24	indiana	indiana	PROPN
inlawrev-2922	546	25	state	state	PROPN
inlawrev-2922	546	26	board	board	PROPN
inlawrev-2922	546	27	of	of	ADP
inlawrev-2922	546	28	tax	tax	NOUN
inlawrev-2922	546	29	commissioners.^^	commissioners.^^	NOUN
inlawrev-2922	546	30	aul	aul	NOUN
inlawrev-2922	546	31	initiated	initiate	VERB
inlawrev-2922	546	32	the	the	DET
inlawrev-2922	546	33	action	action	NOUN
inlawrev-2922	546	34	by	by	ADP
inlawrev-2922	546	35	filing	file	VERB
inlawrev-2922	546	36	a	a	DET
inlawrev-2922	546	37	petition	petition	NOUN
inlawrev-2922	546	38	for	for	ADP
inlawrev-2922	546	39	injunctive	injunctive	ADJ
inlawrev-2922	546	40	relief	relief	NOUN
inlawrev-2922	546	41	with	with	ADP
inlawrev-2922	546	42	the	the	DET
inlawrev-2922	546	43	indiana	indiana	PROPN
inlawrev-2922	546	44	tax	tax	NOUN
inlawrev-2922	546	45	court	court	NOUN
inlawrev-2922	546	46	.	.	PUNCT
inlawrev-2922	547	1	however	however	ADV
inlawrev-2922	547	2	,	,	PUNCT
inlawrev-2922	547	3	no	no	DET
inlawrev-2922	547	4	original	original	ADJ
inlawrev-2922	547	5	tax	tax	NOUN
inlawrev-2922	547	6	appeal	appeal	NOUN
inlawrev-2922	547	7	was	be	AUX
inlawrev-2922	547	8	filed	file	VERB
inlawrev-2922	547	9	.	.	PUNCT
inlawrev-2922	548	1	indeed	indeed	ADV
inlawrev-2922	548	2	,	,	PUNCT
inlawrev-2922	548	3	no	no	DET
inlawrev-2922	548	4	such	such	ADJ
inlawrev-2922	548	5	appeal	appeal	NOUN
inlawrev-2922	548	6	could	could	AUX
inlawrev-2922	548	7	have	have	AUX
inlawrev-2922	548	8	been	be	AUX
inlawrev-2922	548	9	filed	file	VERB
inlawrev-2922	548	10	because	because	SCONJ
inlawrev-2922	548	11	there	there	PRON
inlawrev-2922	548	12	was	be	VERB
inlawrev-2922	548	13	not	not	PART
inlawrev-2922	548	14	a	a	DET
inlawrev-2922	548	15	final	final	ADJ
inlawrev-2922	548	16	determination	determination	NOUN
inlawrev-2922	548	17	from	from	ADP
inlawrev-2922	548	18	the	the	DET
inlawrev-2922	548	19	board	board	NOUN
inlawrev-2922	548	20	.	.	PUNCT
inlawrev-2922	549	1	in	in	ADP
inlawrev-2922	549	2	its	its	PRON
inlawrev-2922	549	3	petition	petition	NOUN
inlawrev-2922	549	4	,	,	PUNCT
inlawrev-2922	549	5	aul	aul	PROPN
inlawrev-2922	549	6	claimed	claim	VERB
inlawrev-2922	549	7	that	that	SCONJ
inlawrev-2922	549	8	it	it	PRON
inlawrev-2922	549	9	had	have	AUX
inlawrev-2922	549	10	been	be	AUX
inlawrev-2922	549	11	wrongfully	wrongfully	ADV
inlawrev-2922	549	12	denied	deny	VERB
inlawrev-2922	549	13	a	a	DET
inlawrev-2922	549	14	portion	portion	NOUN
inlawrev-2922	549	15	of	of	ADP
inlawrev-2922	549	16	the	the	DET
inlawrev-2922	549	17	property	property	NOUN
inlawrev-2922	549	18	tax	tax	NOUN
inlawrev-2922	549	19	replacement	replacement	NOUN
inlawrev-2922	549	20	credit	credit	NOUN
inlawrev-2922	549	21	under	under	ADP
inlawrev-2922	549	22	the	the	DET
inlawrev-2922	549	23	property	property	NOUN
inlawrev-2922	549	24	tax	tax	NOUN
inlawrev-2922	549	25	replacement	replacement	NOUN
inlawrev-2922	549	26	fund	fund	NOUN
inlawrev-2922	549	27	provisions	provision	NOUN
inlawrev-2922	549	28	of	of	ADP
inlawrev-2922	549	29	indiana	indiana	PROPN
inlawrev-2922	549	30	code	code	PROPN
inlawrev-2922	549	31	sections	section	NOUN
inlawrev-2922	549	32	6	6	NUM
inlawrev-2922	549	33	-	-	SYM
inlawrev-2922	549	34	1.1	1.1	NUM
inlawrev-2922	549	35	-	-	PUNCT
inlawrev-2922	549	36	21	21	NUM
inlawrev-2922	549	37	-	-	SYM
inlawrev-2922	549	38	1	1	NUM
inlawrev-2922	549	39	to	to	PART
inlawrev-2922	549	40	-4.'^	-4.'^	NOUN
inlawrev-2922	549	41	the	the	DET
inlawrev-2922	549	42	dispute	dispute	NOUN
inlawrev-2922	549	43	arose	arise	VERB
inlawrev-2922	549	44	out	out	ADP
inlawrev-2922	549	45	of	of	ADP
inlawrev-2922	549	46	tax	tax	NOUN
inlawrev-2922	549	47	increment	increment	NOUN
inlawrev-2922	549	48	financing	financing	NOUN
inlawrev-2922	549	49	for	for	ADP
inlawrev-2922	549	50	the	the	DET
inlawrev-2922	549	51	circle	circle	NOUN
inlawrev-2922	549	52	center	center	PROPN
inlawrev-2922	549	53	mall	mall	NOUN
inlawrev-2922	549	54	in	in	ADP
inlawrev-2922	549	55	indianapolis	indianapolis	PROPN
inlawrev-2922	549	56	,	,	PUNCT
inlawrev-2922	549	57	with	with	ADP
inlawrev-2922	549	58	aul	aul	NOUN
inlawrev-2922	549	59	basically	basically	ADV
inlawrev-2922	549	60	claiming	claim	VERB
inlawrev-2922	549	61	that	that	SCONJ
inlawrev-2922	549	62	its	its	PRON
inlawrev-2922	549	63	property	property	NOUN
inlawrev-2922	549	64	was	be	AUX
inlawrev-2922	549	65	being	be	AUX
inlawrev-2922	549	66	taxed	tax	VERB
inlawrev-2922	549	67	at	at	ADP
inlawrev-2922	549	68	a	a	DET
inlawrev-2922	549	69	different	different	ADJ
inlawrev-2922	549	70	effective	effective	ADJ
inlawrev-2922	549	71	rate	rate	NOUN
inlawrev-2922	549	72	of	of	ADP
inlawrev-2922	549	73	taxation	taxation	NOUN
inlawrev-2922	549	74	than	than	ADP
inlawrev-2922	549	75	other	other	ADJ
inlawrev-2922	549	76	property	property	NOUN
inlawrev-2922	549	77	within	within	ADP
inlawrev-2922	549	78	the	the	DET
inlawrev-2922	549	79	same	same	ADJ
inlawrev-2922	549	80	taxing	tax	VERB
inlawrev-2922	549	81	district	district	NOUN
inlawrev-2922	549	82	.	.	PUNCT
inlawrev-2922	550	1	aul	aul	PROPN
inlawrev-2922	550	2	had	have	AUX
inlawrev-2922	550	3	filed	file	VERB
inlawrev-2922	550	4	claims	claim	NOUN
inlawrev-2922	550	5	for	for	ADP
inlawrev-2922	550	6	refunds	refund	NOUN
inlawrev-2922	550	7	for	for	ADP
inlawrev-2922	550	8	tax	tax	NOUN
inlawrev-2922	550	9	years	year	NOUN
inlawrev-2922	550	10	1987	1987	NUM
inlawrev-2922	550	11	through	through	ADP
inlawrev-2922	550	12	1989	1989	NUM
inlawrev-2922	550	13	,	,	PUNCT
inlawrev-2922	550	14	but	but	CCONJ
inlawrev-2922	550	15	no	no	DET
inlawrev-2922	550	16	final	final	ADJ
inlawrev-2922	550	17	determination	determination	NOUN
inlawrev-2922	550	18	had	have	AUX
inlawrev-2922	550	19	been	be	AUX
inlawrev-2922	550	20	issued	issue	VERB
inlawrev-2922	550	21	by	by	ADP
inlawrev-2922	550	22	the	the	DET
inlawrev-2922	550	23	board	board	NOUN
inlawrev-2922	550	24	as	as	ADV
inlawrev-2922	550	25	late	late	ADV
inlawrev-2922	550	26	as	as	ADP
inlawrev-2922	550	27	october	october	PROPN
inlawrev-2922	550	28	of	of	ADP
inlawrev-2922	550	29	1990	1990	NUM
inlawrev-2922	550	30	.	.	PUNCT
inlawrev-2922	551	1	in	in	ADP
inlawrev-2922	551	2	order	order	NOUN
inlawrev-2922	551	3	to	to	PART
inlawrev-2922	551	4	enjoin	enjoin	VERB
inlawrev-2922	551	5	collection	collection	NOUN
inlawrev-2922	551	6	of	of	ADP
inlawrev-2922	551	7	the	the	DET
inlawrev-2922	551	8	november	november	PROPN
inlawrev-2922	551	9	1990	1990	NUM
inlawrev-2922	551	10	installment	installment	NOUN
inlawrev-2922	551	11	representing	represent	VERB
inlawrev-2922	551	12	the	the	DET
inlawrev-2922	551	13	disputed	dispute	VERB
inlawrev-2922	551	14	amount	amount	NOUN
inlawrev-2922	551	15	of	of	ADP
inlawrev-2922	551	16	the	the	DET
inlawrev-2922	551	17	credit	credit	NOUN
inlawrev-2922	551	18	,	,	PUNCT
inlawrev-2922	551	19	aul	aul	NOUN
inlawrev-2922	551	20	sought	seek	VERB
inlawrev-2922	551	21	injunctive	injunctive	ADJ
inlawrev-2922	551	22	relief	relief	NOUN
inlawrev-2922	551	23	from	from	ADP
inlawrev-2922	551	24	the	the	DET
inlawrev-2922	551	25	indiana	indiana	PROPN
inlawrev-2922	551	26	tax	tax	NOUN
inlawrev-2922	551	27	court	court	NOUN
inlawrev-2922	551	28	.	.	PUNCT
inlawrev-2922	552	1	the	the	DET
inlawrev-2922	552	2	defendants	defendant	NOUN
inlawrev-2922	552	3	moved	move	VERB
inlawrev-2922	552	4	to	to	PART
inlawrev-2922	552	5	dismiss	dismiss	VERB
inlawrev-2922	552	6	the	the	DET
inlawrev-2922	552	7	petition	petition	NOUN
inlawrev-2922	552	8	,	,	PUNCT
inlawrev-2922	552	9	arguing	argue	VERB
inlawrev-2922	552	10	that	that	SCONJ
inlawrev-2922	552	11	under	under	ADP
inlawrev-2922	552	12	the	the	DET
inlawrev-2922	552	13	indiana	indiana	PROPN
inlawrev-2922	552	14	tax	tax	PROPN
inlawrev-2922	552	15	court	court	NOUN
inlawrev-2922	552	16	's	's	PART
inlawrev-2922	552	17	enabling	enable	VERB
inlawrev-2922	552	18	statute	statute	NOUN
inlawrev-2922	552	19	,	,	PUNCT
inlawrev-2922	552	20	an	an	DET
inlawrev-2922	552	21	original	original	ADJ
inlawrev-2922	552	22	tax	tax	NOUN
inlawrev-2922	552	23	appeal	appeal	NOUN
inlawrev-2922	552	24	is	be	AUX
inlawrev-2922	552	25	a	a	DET
inlawrev-2922	552	26	prerequisite	prerequisite	NOUN
inlawrev-2922	552	27	to	to	ADP
inlawrev-2922	552	28	seeking	seek	VERB
inlawrev-2922	552	29	injunctive	injunctive	ADJ
inlawrev-2922	552	30	rehef	rehef	NOUN
inlawrev-2922	552	31	.	.	PUNCT
inlawrev-2922	553	1	the	the	DET
inlawrev-2922	553	2	defendants	defendant	NOUN
inlawrev-2922	553	3	also	also	ADV
inlawrev-2922	553	4	asserted	assert	VERB
inlawrev-2922	553	5	that	that	SCONJ
inlawrev-2922	553	6	an	an	DET
inlawrev-2922	553	7	original	original	ADJ
inlawrev-2922	553	8	tax	tax	NOUN
inlawrev-2922	553	9	appeal	appeal	NOUN
inlawrev-2922	553	10	could	could	AUX
inlawrev-2922	553	11	never	never	ADV
inlawrev-2922	553	12	find	find	VERB
inlawrev-2922	553	13	its	its	PRON
inlawrev-2922	553	14	way	way	NOUN
inlawrev-2922	553	15	to	to	ADP
inlawrev-2922	553	16	the	the	DET
inlawrev-2922	553	17	indiana	indiana	PROPN
inlawrev-2922	553	18	tax	tax	NOUN
inlawrev-2922	553	19	court	court	NOUN
inlawrev-2922	553	20	in	in	ADP
inlawrev-2922	553	21	this	this	DET
inlawrev-2922	553	22	setting	setting	NOUN
inlawrev-2922	553	23	because	because	SCONJ
inlawrev-2922	553	24	any	any	DET
inlawrev-2922	553	25	appeal	appeal	NOUN
inlawrev-2922	553	26	would	would	AUX
inlawrev-2922	553	27	lie	lie	VERB
inlawrev-2922	553	28	with	with	ADP
inlawrev-2922	553	29	a	a	DET
inlawrev-2922	553	30	county	county	NOUN
inlawrev-2922	553	31	circuit	circuit	NOUN
inlawrev-2922	553	32	court	court	NOUN
inlawrev-2922	553	33	.	.	PUNCT
inlawrev-2922	554	1	judge	judge	PROPN
inlawrev-2922	554	2	fisher	fisher	PROPN
inlawrev-2922	554	3	denied	deny	VERB
inlawrev-2922	554	4	the	the	DET
inlawrev-2922	554	5	motion	motion	NOUN
inlawrev-2922	554	6	to	to	PART
inlawrev-2922	554	7	dismiss	dismiss	VERB
inlawrev-2922	554	8	by	by	ADP
inlawrev-2922	554	9	memorandum	memorandum	NOUN
inlawrev-2922	554	10	order	order	NOUN
inlawrev-2922	554	11	,	,	PUNCT
inlawrev-2922	554	12	reasoning	reason	VERB
inlawrev-2922	554	13	that	that	SCONJ
inlawrev-2922	554	14	an	an	DET
inlawrev-2922	554	15	original	original	ADJ
inlawrev-2922	554	16	tax	tax	NOUN
inlawrev-2922	554	17	appeal	appeal	NOUN
inlawrev-2922	554	18	could	could	AUX
inlawrev-2922	554	19	result	result	VERB
inlawrev-2922	554	20	under	under	ADP
inlawrev-2922	554	21	the	the	DET
inlawrev-2922	554	22	posture	posture	NOUN
inlawrev-2922	554	23	of	of	ADP
inlawrev-2922	554	24	the	the	DET
inlawrev-2922	554	25	case	case	NOUN
inlawrev-2922	554	26	,	,	PUNCT
inlawrev-2922	554	27	and	and	CCONJ
inlawrev-2922	554	28	that	that	SCONJ
inlawrev-2922	554	29	such	such	DET
inlawrev-2922	554	30	an	an	DET
inlawrev-2922	554	31	appeal	appeal	NOUN
inlawrev-2922	554	32	need	need	AUX
inlawrev-2922	554	33	not	not	PART
inlawrev-2922	554	34	be	be	AUX
inlawrev-2922	554	35	on	on	ADP
inlawrev-2922	554	36	file.^	file.^	NOUN
inlawrev-2922	554	37	''	''	PUNCT
inlawrev-2922	554	38	indeed	indeed	ADV
inlawrev-2922	554	39	,	,	PUNCT
inlawrev-2922	554	40	judge	judge	PROPN
inlawrev-2922	554	41	fisher	fisher	PROPN
inlawrev-2922	554	42	previously	previously	ADV
inlawrev-2922	554	43	had	have	AUX
inlawrev-2922	554	44	written	write	VERB
inlawrev-2922	554	45	in	in	ADP
inlawrev-2922	554	46	american	american	PROPN
inlawrev-2922	554	47	trucking	trucking	PROPN
inlawrev-2922	554	48	associations	associations	PROPN
inlawrev-2922	554	49	,	,	PUNCT
inlawrev-2922	554	50	inc	inc	PROPN
inlawrev-2922	554	51	.	.	PROPN
inlawrev-2922	555	1	v.	v.	ADP
inlawrev-2922	555	2	state^^	state^^	NOUN
inlawrev-2922	555	3	that	that	PRON
inlawrev-2922	555	4	the	the	DET
inlawrev-2922	555	5	indiana	indiana	PROPN
inlawrev-2922	555	6	tax	tax	PROPN
inlawrev-2922	555	7	court	court	NOUN
inlawrev-2922	555	8	is	be	AUX
inlawrev-2922	555	9	empowered	empower	VERB
inlawrev-2922	555	10	to	to	PART
inlawrev-2922	555	11	enjoin	enjoin	VERB
inlawrev-2922	555	12	the	the	DET
inlawrev-2922	555	13	collection	collection	NOUN
inlawrev-2922	555	14	of	of	ADP
inlawrev-2922	555	15	taxes	taxis	NOUN
inlawrev-2922	555	16	even	even	ADV
inlawrev-2922	555	17	before	before	ADP
inlawrev-2922	555	18	*	*	PROPN
inlawrev-2922	555	19	*	*	PUNCT
inlawrev-2922	555	20	an	an	DET
inlawrev-2922	555	21	original	original	ADJ
inlawrev-2922	555	22	tax	tax	NOUN
inlawrev-2922	555	23	appeal	appeal	NOUN
inlawrev-2922	555	24	[	[	X
inlawrev-2922	555	25	is	be	AUX
inlawrev-2922	555	26	]	]	PUNCT
inlawrev-2922	555	27	filed	file	VERB
inlawrev-2922	555	28	or	or	CCONJ
inlawrev-2922	555	29	[	[	X
inlawrev-2922	555	30	is	be	AUX
inlawrev-2922	555	31	]	]	PUNCT
inlawrev-2922	555	32	ripe	ripe	ADJ
inlawrev-2922	555	33	for	for	ADP
inlawrev-2922	555	34	filing	filing	NOUN
inlawrev-2922	555	35	at	at	ADP
inlawrev-2922	555	36	the	the	DET
inlawrev-2922	555	37	time	time	NOUN
inlawrev-2922	555	38	the	the	DET
inlawrev-2922	555	39	injunction	injunction	NOUN
inlawrev-2922	555	40	is	be	AUX
inlawrev-2922	555	41	requested	request	VERB
inlawrev-2922	555	42	.	.	PUNCT
inlawrev-2922	556	1	"^	"^	PART
inlawrev-2922	557	1	94	94	NUM
inlawrev-2922	557	2	.	.	PUNCT
inlawrev-2922	558	1	state	state	PROPN
inlawrev-2922	558	2	ex	ex	PROPN
inlawrev-2922	558	3	.	.	PROPN
inlawrev-2922	558	4	rel	rel	PROPN
inlawrev-2922	558	5	.	.	PUNCT
inlawrev-2922	559	1	consol	consol	PROPN
inlawrev-2922	559	2	.	.	PUNCT
inlawrev-2922	560	1	city	city	NOUN
inlawrev-2922	560	2	of	of	ADP
inlawrev-2922	560	3	indianapolis	indianapolis	PROPN
inlawrev-2922	560	4	v.	v.	PROPN
inlawrev-2922	560	5	indiana	indiana	PROPN
inlawrev-2922	560	6	tax	tax	PROPN
inlawrev-2922	560	7	court	court	NOUN
inlawrev-2922	560	8	,	,	PUNCT
inlawrev-2922	560	9	no	no	INTJ
inlawrev-2922	560	10	.	.	NOUN
inlawrev-2922	560	11	495009010	495009010	NUM
inlawrev-2922	560	12	-	-	PUNCT
inlawrev-2922	560	13	or-689	or-689	NOUN
inlawrev-2922	560	14	(	(	PUNCT
inlawrev-2922	560	15	ind	ind	NOUN
inlawrev-2922	560	16	.	.	PUNCT
inlawrev-2922	561	1	nov	nov	PROPN
inlawrev-2922	561	2	.	.	PROPN
inlawrev-2922	561	3	1	1	NUM
inlawrev-2922	561	4	,	,	PUNCT
inlawrev-2922	561	5	1990	1990	NUM
inlawrev-2922	561	6	)	)	PUNCT
inlawrev-2922	561	7	.	.	PUNCT
inlawrev-2922	562	1	95	95	NUM
inlawrev-2922	562	2	.	.	PUNCT
inlawrev-2922	563	1	american	american	PROPN
inlawrev-2922	563	2	united	united	PROPN
inlawrev-2922	563	3	life	life	PROPN
inlawrev-2922	563	4	ins	ins	PROPN
inlawrev-2922	563	5	.	.	PUNCT
inlawrev-2922	563	6	co.	co.	PROPN
inlawrev-2922	564	1	v.	v.	ADP
inlawrev-2922	564	2	indiana	indiana	PROPN
inlawrev-2922	564	3	state	state	PROPN
inlawrev-2922	564	4	board	board	PROPN
inlawrev-2922	564	5	of	of	ADP
inlawrev-2922	564	6	tax	tax	NOUN
inlawrev-2922	564	7	comm'rs	comm'rs	NOUN
inlawrev-2922	564	8	,	,	PUNCT
inlawrev-2922	564	9	no	no	INTJ
inlawrev-2922	564	10	.	.	NOUN
inlawrev-2922	564	11	49t05	49t05	NUM
inlawrev-2922	564	12	-	-	PUNCT
inlawrev-2922	564	13	9008	9008	NUM
inlawrev-2922	564	14	-	-	PUNCT
inlawrev-2922	564	15	ta-40	ta-40	NOUN
inlawrev-2922	564	16	,	,	PUNCT
inlawrev-2922	564	17	slip	slip	VERB
inlawrev-2922	564	18	op	op	NOUN
inlawrev-2922	564	19	.	.	PUNCT
inlawrev-2922	565	1	(	(	PUNCT
inlawrev-2922	565	2	ind	ind	NOUN
inlawrev-2922	565	3	.	.	PUNCT
inlawrev-2922	566	1	t.c	t.c	PROPN
inlawrev-2922	566	2	.	.	PROPN
inlawrev-2922	566	3	oct	oct	PROPN
inlawrev-2922	566	4	.	.	PROPN
inlawrev-2922	566	5	29	29	NUM
inlawrev-2922	566	6	.	.	PUNCT
inlawrev-2922	566	7	1990	1990	NUM
inlawrev-2922	566	8	)	)	PUNCT
inlawrev-2922	566	9	.	.	PUNCT
inlawrev-2922	567	1	96	96	X
inlawrev-2922	567	2	.	.	PUNCT
inlawrev-2922	568	1	ind	ind	PROPN
inlawrev-2922	568	2	.	.	PUNCT
inlawrev-2922	569	1	code	code	PROPN
inlawrev-2922	569	2	§	§	PROPN
inlawrev-2922	569	3	§	§	PROPN
inlawrev-2922	569	4	6	6	NUM
inlawrev-2922	569	5	-	-	SYM
inlawrev-2922	569	6	1.1	1.1	NUM
inlawrev-2922	569	7	-	-	PUNCT
inlawrev-2922	569	8	21	21	NUM
inlawrev-2922	569	9	-	-	SYM
inlawrev-2922	569	10	1	1	NUM
inlawrev-2922	569	11	to	to	PART
inlawrev-2922	569	12	-4	-4	INTJ
inlawrev-2922	569	13	(	(	PUNCT
inlawrev-2922	569	14	supp	supp	PROPN
inlawrev-2922	569	15	.	.	PUNCT
inlawrev-2922	570	1	1990	1990	NUM
inlawrev-2922	570	2	)	)	PUNCT
inlawrev-2922	570	3	.	.	PUNCT
inlawrev-2922	571	1	97	97	NUM
inlawrev-2922	571	2	.	.	X
inlawrev-2922	572	1	aul	aul	PROPN
inlawrev-2922	572	2	,	,	PUNCT
inlawrev-2922	572	3	no	no	INTJ
inlawrev-2922	572	4	.	.	NOUN
inlawrev-2922	573	1	49t05	49t05	NUM
inlawrev-2922	573	2	-	-	PUNCT
inlawrev-2922	573	3	9008	9008	NUM
inlawrev-2922	573	4	-	-	PUNCT
inlawrev-2922	573	5	ta-40	ta-40	NOUN
inlawrev-2922	573	6	,	,	PUNCT
inlawrev-2922	573	7	slip	slip	VERB
inlawrev-2922	573	8	op	op	NOUN
inlawrev-2922	573	9	.	.	PUNCT
inlawrev-2922	574	1	at	at	ADP
inlawrev-2922	574	2	2	2	NUM
inlawrev-2922	574	3	-	-	SYM
inlawrev-2922	574	4	3	3	NUM
inlawrev-2922	574	5	.	.	NOUN
inlawrev-2922	574	6	98	98	NUM
inlawrev-2922	574	7	.	.	X
inlawrev-2922	574	8	512	512	NUM
inlawrev-2922	574	9	n.e.2d	n.e.2d	NOUN
inlawrev-2922	574	10	920	920	NUM
inlawrev-2922	574	11	(	(	PUNCT
inlawrev-2922	574	12	ind	ind	NOUN
inlawrev-2922	574	13	.	.	PUNCT
inlawrev-2922	575	1	t.c	t.c	PROPN
inlawrev-2922	575	2	.	.	PROPN
inlawrev-2922	575	3	1987	1987	NUM
inlawrev-2922	575	4	)	)	PUNCT
inlawrev-2922	575	5	.	.	PUNCT
inlawrev-2922	576	1	99	99	NUM
inlawrev-2922	576	2	.	.	PUNCT
inlawrev-2922	577	1	i	i	PRON
inlawrev-2922	577	2	d.	d.	PROPN
inlawrev-2922	577	3	at	at	ADP
inlawrev-2922	577	4	922	922	NUM
inlawrev-2922	577	5	.	.	PUNCT
inlawrev-2922	578	1	judge	judge	PROPN
inlawrev-2922	578	2	fisher	fisher	PROPN
inlawrev-2922	578	3	further	far	ADV
inlawrev-2922	578	4	wrote	write	VERB
inlawrev-2922	578	5	in	in	ADP
inlawrev-2922	578	6	american	american	PROPN
inlawrev-2922	578	7	trucking	trucking	NOUN
inlawrev-2922	578	8	that	that	SCONJ
inlawrev-2922	578	9	"	"	PUNCT
inlawrev-2922	578	10	it	it	PRON
inlawrev-2922	578	11	is	be	AUX
inlawrev-2922	578	12	not	not	PART
inlawrev-2922	578	13	necessary	necessary	ADJ
inlawrev-2922	578	14	to	to	PART
inlawrev-2922	578	15	determine	determine	VERB
inlawrev-2922	578	16	here	here	ADV
inlawrev-2922	578	17	how	how	SCONJ
inlawrev-2922	578	18	much	much	ADJ
inlawrev-2922	578	19	,	,	PUNCT
inlawrev-2922	578	20	if	if	SCONJ
inlawrev-2922	578	21	any	any	PRON
inlawrev-2922	578	22	,	,	PUNCT
inlawrev-2922	578	23	time	time	NOUN
inlawrev-2922	578	24	may	may	AUX
inlawrev-2922	578	25	elapse	elapse	VERB
inlawrev-2922	578	26	after	after	SCONJ
inlawrev-2922	578	27	an	an	DET
inlawrev-2922	578	28	injunction	injunction	NOUN
inlawrev-2922	578	29	is	be	AUX
inlawrev-2922	578	30	granted	grant	VERB
inlawrev-2922	578	31	before	before	SCONJ
inlawrev-2922	578	32	the	the	DET
inlawrev-2922	578	33	original	original	ADJ
inlawrev-2922	578	34	tax	tax	NOUN
inlawrev-2922	578	35	appeal	appeal	NOUN
inlawrev-2922	578	36	must	must	AUX
inlawrev-2922	578	37	be	be	AUX
inlawrev-2922	578	38	filed	file	VERB
inlawrev-2922	578	39	,	,	PUNCT
inlawrev-2922	578	40	or	or	CCONJ
inlawrev-2922	578	41	be	be	AUX
inlawrev-2922	578	42	ripe	ripe	ADJ
inlawrev-2922	578	43	for	for	ADP
inlawrev-2922	578	44	filing	filing	NOUN
inlawrev-2922	578	45	.	.	PUNCT
inlawrev-2922	579	1	such	such	ADJ
inlawrev-2922	579	2	determination	determination	NOUN
inlawrev-2922	579	3	is	be	AUX
inlawrev-2922	579	4	left	leave	VERB
inlawrev-2922	579	5	for	for	ADP
inlawrev-2922	579	6	the	the	DET
inlawrev-2922	579	7	future	future	NOUN
inlawrev-2922	579	8	.	.	PUNCT
inlawrev-2922	579	9	"	"	PUNCT
inlawrev-2922	580	1	i	i	PRON
inlawrev-2922	580	2	d.	d.	PROPN
inlawrev-2922	580	3	1146	1146	NUM
inlawrev-2922	580	4	indiana	indiana	PROPN
inlawrev-2922	580	5	law	law	PROPN
inlawrev-2922	580	6	review	review	NOUN
inlawrev-2922	581	1	[	[	X
inlawrev-2922	581	2	vol	vol	NOUN
inlawrev-2922	581	3	.	.	PUNCT
inlawrev-2922	582	1	24:1125	24:1125	NUM
inlawrev-2922	582	2	judge	judge	PROPN
inlawrev-2922	582	3	fisher	fisher	PROPN
inlawrev-2922	582	4	then	then	ADV
inlawrev-2922	582	5	set	set	VERB
inlawrev-2922	582	6	the	the	DET
inlawrev-2922	582	7	a	a	DET
inlawrev-2922	582	8	ul	ul	NOUN
inlawrev-2922	582	9	matter	matter	NOUN
inlawrev-2922	582	10	down	down	ADP
inlawrev-2922	582	11	for	for	ADP
inlawrev-2922	582	12	an	an	DET
inlawrev-2922	582	13	expeditious	expeditious	ADJ
inlawrev-2922	582	14	trial	trial	NOUN
inlawrev-2922	582	15	,	,	PUNCT
inlawrev-2922	582	16	as	as	SCONJ
inlawrev-2922	582	17	is	be	AUX
inlawrev-2922	582	18	required	require	VERB
inlawrev-2922	582	19	by	by	ADP
inlawrev-2922	582	20	indiana	indiana	PROPN
inlawrev-2922	582	21	tax	tax	PROPN
inlawrev-2922	582	22	court	court	NOUN
inlawrev-2922	582	23	rule	rule	NOUN
inlawrev-2922	582	24	12(f).'^	12(f).'^	PROPN
inlawrev-2922	582	25	before	before	SCONJ
inlawrev-2922	582	26	trial	trial	NOUN
inlawrev-2922	582	27	could	could	AUX
inlawrev-2922	582	28	be	be	AUX
inlawrev-2922	582	29	had	have	VERB
inlawrev-2922	582	30	,	,	PUNCT
inlawrev-2922	582	31	however	however	ADV
inlawrev-2922	582	32	,	,	PUNCT
inlawrev-2922	582	33	the	the	DET
inlawrev-2922	582	34	defendants	defendant	NOUN
inlawrev-2922	582	35	sought	seek	VERB
inlawrev-2922	582	36	a	a	DET
inlawrev-2922	582	37	writ	writ	NOUN
inlawrev-2922	582	38	of	of	ADP
inlawrev-2922	582	39	prohibition	prohibition	NOUN
inlawrev-2922	582	40	from	from	ADP
inlawrev-2922	582	41	the	the	DET
inlawrev-2922	582	42	indiana	indiana	PROPN
inlawrev-2922	582	43	supreme	supreme	PROPN
inlawrev-2922	582	44	court	court	PROPN
inlawrev-2922	582	45	.	.	PUNCT
inlawrev-2922	583	1	'	'	PUNCT
inlawrev-2922	583	2	°	°	PRON
inlawrev-2922	583	3	'	'	PART
inlawrev-2922	583	4	argument	argument	NOUN
inlawrev-2922	583	5	was	be	AUX
inlawrev-2922	583	6	heard	hear	VERB
inlawrev-2922	583	7	the	the	DET
inlawrev-2922	583	8	week	week	NOUN
inlawrev-2922	583	9	after	after	SCONJ
inlawrev-2922	583	10	the	the	DET
inlawrev-2922	583	11	petition	petition	NOUN
inlawrev-2922	583	12	for	for	ADP
inlawrev-2922	583	13	a	a	DET
inlawrev-2922	583	14	writ	writ	NOUN
inlawrev-2922	583	15	was	be	AUX
inlawrev-2922	583	16	filed	file	VERB
inlawrev-2922	583	17	,	,	PUNCT
inlawrev-2922	583	18	and	and	CCONJ
inlawrev-2922	583	19	shortly	shortly	ADV
inlawrev-2922	583	20	after	after	SCONJ
inlawrev-2922	583	21	the	the	DET
inlawrev-2922	583	22	argument	argument	NOUN
inlawrev-2922	583	23	was	be	AUX
inlawrev-2922	583	24	concluded	conclude	VERB
inlawrev-2922	583	25	,	,	PUNCT
inlawrev-2922	583	26	the	the	DET
inlawrev-2922	583	27	justices	justice	NOUN
inlawrev-2922	583	28	returned	return	VERB
inlawrev-2922	583	29	to	to	PART
inlawrev-2922	583	30	announce	announce	VERB
inlawrev-2922	583	31	their	their	PRON
inlawrev-2922	583	32	decision	decision	NOUN
inlawrev-2922	583	33	,	,	PUNCT
inlawrev-2922	583	34	as	as	SCONJ
inlawrev-2922	583	35	is	be	AUX
inlawrev-2922	583	36	contemplated	contemplate	VERB
inlawrev-2922	583	37	by	by	ADP
inlawrev-2922	583	38	original	original	ADJ
inlawrev-2922	583	39	action	action	NOUN
inlawrev-2922	583	40	rule	rule	NOUN
inlawrev-2922	583	41	4(e	4(e	NUM
inlawrev-2922	583	42	)	)	PUNCT
inlawrev-2922	583	43	.	.	PUNCT
inlawrev-2922	584	1	'	'	PUNCT
inlawrev-2922	584	2	^^^	^^^	PUNCT
inlawrev-2922	584	3	by	by	ADP
inlawrev-2922	584	4	a	a	DET
inlawrev-2922	584	5	3	3	NUM
inlawrev-2922	584	6	-	-	SYM
inlawrev-2922	584	7	2	2	NUM
inlawrev-2922	584	8	vote	vote	NOUN
inlawrev-2922	584	9	,	,	PUNCT
inlawrev-2922	584	10	with	with	ADP
inlawrev-2922	584	11	justices	justice	NOUN
inlawrev-2922	584	12	givan	givan	VERB
inlawrev-2922	584	13	and	and	CCONJ
inlawrev-2922	584	14	pivarnik	pivarnik	NOUN
inlawrev-2922	584	15	dissenting	dissent	VERB
inlawrev-2922	584	16	,	,	PUNCT
inlawrev-2922	584	17	the	the	DET
inlawrev-2922	584	18	indiana	indiana	PROPN
inlawrev-2922	584	19	supreme	supreme	PROPN
inlawrev-2922	584	20	court	court	PROPN
inlawrev-2922	584	21	granted	grant	VERB
inlawrev-2922	584	22	the	the	DET
inlawrev-2922	584	23	writ	writ	NOUN
inlawrev-2922	584	24	and	and	CCONJ
inlawrev-2922	584	25	held	hold	VERB
inlawrev-2922	584	26	that	that	SCONJ
inlawrev-2922	584	27	the	the	DET
inlawrev-2922	584	28	indiana	indiana	PROPN
inlawrev-2922	584	29	tax	tax	PROPN
inlawrev-2922	584	30	court	court	NOUN
inlawrev-2922	584	31	lacked	lack	VERB
inlawrev-2922	584	32	jurisdiction	jurisdiction	NOUN
inlawrev-2922	584	33	.	.	PUNCT
inlawrev-2922	585	1	'	'	PUNCT
inlawrev-2922	585	2	^^	^^	PUNCT
inlawrev-2922	585	3	the	the	DET
inlawrev-2922	585	4	court	court	NOUN
inlawrev-2922	585	5	supported	support	VERB
inlawrev-2922	585	6	its	its	PRON
inlawrev-2922	585	7	decision	decision	NOUN
inlawrev-2922	585	8	with	with	ADP
inlawrev-2922	585	9	two	two	NUM
inlawrev-2922	585	10	alternative	alternative	ADJ
inlawrev-2922	585	11	rationales	rationale	NOUN
inlawrev-2922	585	12	.	.	PUNCT
inlawrev-2922	586	1	in	in	ADP
inlawrev-2922	586	2	announcing	announce	VERB
inlawrev-2922	586	3	the	the	DET
inlawrev-2922	586	4	decision	decision	NOUN
inlawrev-2922	586	5	.	.	PUNCT
inlawrev-2922	587	1	chief	chief	ADJ
inlawrev-2922	587	2	justice	justice	PROPN
inlawrev-2922	587	3	shepard	shepard	NOUN
inlawrev-2922	587	4	stated	state	VERB
inlawrev-2922	587	5	that	that	SCONJ
inlawrev-2922	587	6	either	either	CCONJ
inlawrev-2922	587	7	the	the	DET
inlawrev-2922	587	8	american	american	PROPN
inlawrev-2922	587	9	trucking	trucking	NOUN
inlawrev-2922	587	10	decision	decision	NOUN
inlawrev-2922	587	11	was	be	AUX
inlawrev-2922	587	12	wrongly	wrongly	ADV
inlawrev-2922	587	13	decided	decide	VERB
inlawrev-2922	587	14	or	or	CCONJ
inlawrev-2922	587	15	there	there	PRON
inlawrev-2922	587	16	is	be	VERB
inlawrev-2922	587	17	no	no	DET
inlawrev-2922	587	18	possibility	possibility	NOUN
inlawrev-2922	587	19	of	of	ADP
inlawrev-2922	587	20	an	an	DET
inlawrev-2922	587	21	original	original	ADJ
inlawrev-2922	587	22	tax	tax	NOUN
inlawrev-2922	587	23	appeal	appeal	NOUN
inlawrev-2922	587	24	ever	ever	ADV
inlawrev-2922	587	25	reaching	reach	VERB
inlawrev-2922	587	26	the	the	DET
inlawrev-2922	587	27	indiana	indiana	PROPN
inlawrev-2922	587	28	tax	tax	NOUN
inlawrev-2922	587	29	court	court	NOUN
inlawrev-2922	587	30	in	in	ADP
inlawrev-2922	587	31	the	the	DET
inlawrev-2922	587	32	peculiar	peculiar	ADJ
inlawrev-2922	587	33	posture	posture	NOUN
inlawrev-2922	587	34	of	of	ADP
inlawrev-2922	587	35	aul.^^	aul.^^	PUNCT
inlawrev-2922	587	36	the	the	DET
inlawrev-2922	587	37	first	first	ADJ
inlawrev-2922	587	38	reason	reason	NOUN
inlawrev-2922	587	39	given	give	VERB
inlawrev-2922	587	40	by	by	ADP
inlawrev-2922	587	41	the	the	DET
inlawrev-2922	587	42	indiana	indiana	PROPN
inlawrev-2922	587	43	supreme	supreme	PROPN
inlawrev-2922	587	44	court	court	PROPN
inlawrev-2922	587	45	is	be	AUX
inlawrev-2922	587	46	of	of	ADP
inlawrev-2922	587	47	greatest	great	ADJ
inlawrev-2922	587	48	importance	importance	NOUN
inlawrev-2922	587	49	to	to	ADP
inlawrev-2922	587	50	this	this	DET
inlawrev-2922	587	51	discussion	discussion	NOUN
inlawrev-2922	587	52	.	.	PUNCT
inlawrev-2922	587	53	'	'	PUNCT
inlawrev-2922	588	1	°	°	NOUN
inlawrev-2922	588	2	^	^	PUNCT
inlawrev-2922	588	3	in	in	ADP
inlawrev-2922	588	4	overruling	overrule	VERB
inlawrev-2922	588	5	the	the	DET
inlawrev-2922	588	6	american	american	PROPN
inlawrev-2922	588	7	trucking	trucking	PROPN
inlawrev-2922	588	8	100	100	NUM
inlawrev-2922	588	9	.	.	PUNCT
inlawrev-2922	589	1	tax	tax	NOUN
inlawrev-2922	589	2	court	court	NOUN
inlawrev-2922	589	3	rule	rule	NOUN
inlawrev-2922	589	4	12(f	12(f	NUM
inlawrev-2922	589	5	)	)	PUNCT
inlawrev-2922	589	6	provides	provide	VERB
inlawrev-2922	589	7	that	that	SCONJ
inlawrev-2922	589	8	when	when	SCONJ
inlawrev-2922	589	9	a	a	DET
inlawrev-2922	589	10	"	"	PUNCT
inlawrev-2922	589	11	petition	petition	NOUN
inlawrev-2922	589	12	to	to	PART
inlawrev-2922	589	13	enjoin	enjoin	VERB
inlawrev-2922	589	14	the	the	DET
inlawrev-2922	589	15	collection	collection	NOUN
inlawrev-2922	589	16	of	of	ADP
inlawrev-2922	589	17	a	a	DET
inlawrev-2922	589	18	tax	tax	NOUN
inlawrev-2922	589	19	pending	pende	VERB
inlawrev-2922	589	20	the	the	DET
inlawrev-2922	589	21	original	original	ADJ
inlawrev-2922	589	22	tax	tax	NOUN
inlawrev-2922	589	23	appeal	appeal	NOUN
inlawrev-2922	589	24	is	be	AUX
inlawrev-2922	589	25	filed	file	VERB
inlawrev-2922	589	26	pursuant	pursuant	ADV
inlawrev-2922	589	27	to	to	ADP
inlawrev-2922	589	28	i.c	i.c	PROPN
inlawrev-2922	589	29	.	.	PROPN
inlawrev-2922	589	30	33	33	NUM
inlawrev-2922	589	31	-	-	PUNCT
inlawrev-2922	589	32	3	3	NUM
inlawrev-2922	589	33	-	-	SYM
inlawrev-2922	589	34	5	5	NUM
inlawrev-2922	589	35	-	-	SYM
inlawrev-2922	589	36	1	1	NUM
inlawrev-2922	589	37	1(b	1(b	NUM
inlawrev-2922	589	38	)	)	PUNCT
inlawrev-2922	589	39	,	,	PUNCT
inlawrev-2922	589	40	a	a	DET
inlawrev-2922	589	41	hearing	hearing	NOUN
inlawrev-2922	589	42	will	will	AUX
inlawrev-2922	589	43	be	be	AUX
inlawrev-2922	589	44	held	hold	VERB
inlawrev-2922	589	45	as	as	ADV
inlawrev-2922	589	46	promptly	promptly	ADV
inlawrev-2922	589	47	as	as	ADP
inlawrev-2922	589	48	possible	possible	ADJ
inlawrev-2922	589	49	upon	upon	SCONJ
inlawrev-2922	589	50	request	request	NOUN
inlawrev-2922	589	51	of	of	ADP
inlawrev-2922	589	52	either	either	DET
inlawrev-2922	589	53	party	party	NOUN
inlawrev-2922	589	54	.	.	PUNCT
inlawrev-2922	589	55	"	"	PUNCT
inlawrev-2922	590	1	ind	ind	NOUN
inlawrev-2922	590	2	.	.	PUNCT
inlawrev-2922	591	1	tax	tax	PROPN
inlawrev-2922	591	2	ct	ct	PROPN
inlawrev-2922	591	3	.	.	PUNCT
inlawrev-2922	592	1	r.	r.	PROPN
inlawrev-2922	592	2	12(f	12(f	NUM
inlawrev-2922	592	3	)	)	PUNCT
inlawrev-2922	592	4	.	.	PUNCT
inlawrev-2922	593	1	101	101	NUM
inlawrev-2922	593	2	.	.	PUNCT
inlawrev-2922	594	1	state	state	PROPN
inlawrev-2922	594	2	ex	ex	PROPN
inlawrev-2922	594	3	.	.	PROPN
inlawrev-2922	594	4	rel	rel	PROPN
inlawrev-2922	594	5	.	.	PUNCT
inlawrev-2922	595	1	consol	consol	PROPN
inlawrev-2922	595	2	.	.	PUNCT
inlawrev-2922	596	1	city	city	NOUN
inlawrev-2922	596	2	of	of	ADP
inlawrev-2922	596	3	indianapolis	indianapolis	PROPN
inlawrev-2922	596	4	v.	v.	PROPN
inlawrev-2922	596	5	indiana	indiana	PROPN
inlawrev-2922	596	6	tax	tax	PROPN
inlawrev-2922	596	7	court	court	NOUN
inlawrev-2922	596	8	,	,	PUNCT
inlawrev-2922	596	9	no	no	INTJ
inlawrev-2922	596	10	.	.	PUNCT
inlawrev-2922	597	1	49s009010	49s009010	NOUN
inlawrev-2922	597	2	-	-	PUNCT
inlawrev-2922	597	3	or-689	or-689	PROPN
inlawrev-2922	597	4	(	(	PUNCT
inlawrev-2922	597	5	ind	ind	NOUN
inlawrev-2922	597	6	.	.	PUNCT
inlawrev-2922	598	1	nov	nov	PROPN
inlawrev-2922	598	2	.	.	PROPN
inlawrev-2922	598	3	1	1	NUM
inlawrev-2922	598	4	,	,	PUNCT
inlawrev-2922	598	5	1990	1990	NUM
inlawrev-2922	598	6	)	)	PUNCT
inlawrev-2922	598	7	.	.	PUNCT
inlawrev-2922	599	1	102	102	NUM
inlawrev-2922	599	2	.	.	PUNCT
inlawrev-2922	600	1	original	original	ADJ
inlawrev-2922	600	2	actions	action	NOUN
inlawrev-2922	600	3	such	such	ADJ
inlawrev-2922	600	4	as	as	ADP
inlawrev-2922	600	5	that	that	PRON
inlawrev-2922	600	6	brought	bring	VERB
inlawrev-2922	600	7	by	by	ADP
inlawrev-2922	600	8	the	the	DET
inlawrev-2922	600	9	defendants	defendant	NOUN
inlawrev-2922	600	10	in	in	ADP
inlawrev-2922	600	11	aul	aul	NOUN
inlawrev-2922	600	12	are	be	AUX
inlawrev-2922	600	13	governed	govern	VERB
inlawrev-2922	600	14	by	by	ADP
inlawrev-2922	600	15	the	the	DET
inlawrev-2922	600	16	rules	rule	NOUN
inlawrev-2922	600	17	of	of	ADP
inlawrev-2922	600	18	procedure	procedure	NOUN
inlawrev-2922	600	19	for	for	ADP
inlawrev-2922	600	20	original	original	ADJ
inlawrev-2922	600	21	actions	action	NOUN
inlawrev-2922	600	22	.	.	PUNCT
inlawrev-2922	601	1	these	these	DET
inlawrev-2922	601	2	rules	rule	NOUN
inlawrev-2922	601	3	contemplate	contemplate	VERB
inlawrev-2922	601	4	an	an	DET
inlawrev-2922	601	5	expedited	expedited	ADJ
inlawrev-2922	601	6	,	,	PUNCT
inlawrev-2922	601	7	somewhat	somewhat	ADV
inlawrev-2922	601	8	informal	informal	ADJ
inlawrev-2922	601	9	procedure	procedure	NOUN
inlawrev-2922	601	10	,	,	PUNCT
inlawrev-2922	601	11	and	and	CCONJ
inlawrev-2922	601	12	rule	rule	VERB
inlawrev-2922	601	13	4(e	4(e	NUM
inlawrev-2922	601	14	)	)	PUNCT
inlawrev-2922	601	15	provides	provide	VERB
inlawrev-2922	601	16	that	that	SCONJ
inlawrev-2922	601	17	upon	upon	SCONJ
inlawrev-2922	601	18	completion	completion	NOUN
inlawrev-2922	601	19	of	of	ADP
inlawrev-2922	601	20	the	the	DET
inlawrev-2922	601	21	oral	oral	ADJ
inlawrev-2922	601	22	arguments	argument	NOUN
inlawrev-2922	601	23	,	,	PUNCT
inlawrev-2922	601	24	the	the	DET
inlawrev-2922	601	25	court	court	NOUN
inlawrev-2922	601	26	will	will	AUX
inlawrev-2922	601	27	deliberate	deliberate	VERB
inlawrev-2922	601	28	and	and	CCONJ
inlawrev-2922	601	29	then	then	ADV
inlawrev-2922	601	30	return	return	VERB
inlawrev-2922	601	31	to	to	PART
inlawrev-2922	601	32	announce	announce	VERB
inlawrev-2922	601	33	its	its	PRON
inlawrev-2922	601	34	decision	decision	NOUN
inlawrev-2922	601	35	orally	orally	ADV
inlawrev-2922	601	36	.	.	PUNCT
inlawrev-2922	602	1	ind	ind	PROPN
inlawrev-2922	602	2	.	.	PUNCT
inlawrev-2922	603	1	r.	r.	PROPN
inlawrev-2922	603	2	p.	p.	PROPN
inlawrev-2922	603	3	original	original	ADJ
inlawrev-2922	603	4	actions	action	NOUN
inlawrev-2922	603	5	4(e	4(e	NUM
inlawrev-2922	603	6	)	)	PUNCT
inlawrev-2922	603	7	.	.	PUNCT
inlawrev-2922	604	1	103	103	NUM
inlawrev-2922	604	2	.	.	PUNCT
inlawrev-2922	605	1	state	state	PROPN
inlawrev-2922	605	2	ex	ex	PROPN
inlawrev-2922	605	3	.	.	PROPN
inlawrev-2922	605	4	rel	rel	PROPN
inlawrev-2922	605	5	.	.	PUNCT
inlawrev-2922	605	6	consol	consol	PROPN
inlawrev-2922	605	7	.	.	PUNCT
inlawrev-2922	606	1	city	city	NOUN
inlawrev-2922	606	2	of	of	ADP
inlawrev-2922	606	3	indianapolis	indianapolis	PROPN
inlawrev-2922	606	4	,	,	PUNCT
inlawrev-2922	606	5	no	no	INTJ
inlawrev-2922	606	6	.	.	PUNCT
inlawrev-2922	606	7	49s00	49s00	NUM
inlawrev-2922	606	8	-	-	PUNCT
inlawrev-2922	606	9	9010	9010	NUM
inlawrev-2922	606	10	-	-	PUNCT
inlawrev-2922	606	11	or-689	or-689	NOUN
inlawrev-2922	606	12	.	.	NOUN
inlawrev-2922	607	1	104	104	NUM
inlawrev-2922	607	2	.	.	PUNCT
inlawrev-2922	608	1	i	i	PRON
inlawrev-2922	608	2	d.	d.	PROPN
inlawrev-2922	608	3	105	105	NUM
inlawrev-2922	608	4	.	.	PUNCT
inlawrev-2922	609	1	this	this	PRON
inlawrev-2922	609	2	is	be	AUX
inlawrev-2922	609	3	not	not	PART
inlawrev-2922	609	4	to	to	PART
inlawrev-2922	609	5	say	say	VERB
inlawrev-2922	609	6	that	that	SCONJ
inlawrev-2922	609	7	the	the	DET
inlawrev-2922	609	8	second	second	ADJ
inlawrev-2922	609	9	reason	reason	NOUN
inlawrev-2922	609	10	given	give	VERB
inlawrev-2922	609	11	is	be	AUX
inlawrev-2922	609	12	not	not	PART
inlawrev-2922	609	13	significant	significant	ADJ
inlawrev-2922	609	14	.	.	PUNCT
inlawrev-2922	610	1	the	the	DET
inlawrev-2922	610	2	case	case	NOUN
inlawrev-2922	610	3	was	be	AUX
inlawrev-2922	610	4	in	in	ADP
inlawrev-2922	610	5	a	a	DET
inlawrev-2922	610	6	curious	curious	ADJ
inlawrev-2922	610	7	posture	posture	NOUN
inlawrev-2922	610	8	because	because	SCONJ
inlawrev-2922	610	9	the	the	DET
inlawrev-2922	610	10	code	code	NOUN
inlawrev-2922	610	11	provisions	provision	NOUN
inlawrev-2922	610	12	dealing	deal	VERB
inlawrev-2922	610	13	with	with	ADP
inlawrev-2922	610	14	the	the	DET
inlawrev-2922	610	15	property	property	NOUN
inlawrev-2922	610	16	tax	tax	NOUN
inlawrev-2922	610	17	replacement	replacement	NOUN
inlawrev-2922	610	18	fund	fund	NOUN
inlawrev-2922	610	19	contain	contain	VERB
inlawrev-2922	610	20	their	their	PRON
inlawrev-2922	610	21	own	own	ADJ
inlawrev-2922	610	22	procedures	procedure	NOUN
inlawrev-2922	610	23	for	for	ADP
inlawrev-2922	610	24	filing	file	VERB
inlawrev-2922	610	25	claims	claim	NOUN
inlawrev-2922	610	26	for	for	ADP
inlawrev-2922	610	27	refunds	refund	NOUN
inlawrev-2922	610	28	in	in	ADP
inlawrev-2922	610	29	§	§	PROPN
inlawrev-2922	610	30	6	6	NUM
inlawrev-2922	610	31	-	-	SYM
inlawrev-2922	610	32	1.121	1.121	NUM
inlawrev-2922	610	33	-	-	SYM
inlawrev-2922	610	34	7	7	NUM
inlawrev-2922	610	35	.	.	PUNCT
inlawrev-2922	611	1	ind	ind	PROPN
inlawrev-2922	611	2	.	.	PUNCT
inlawrev-2922	612	1	code	code	PROPN
inlawrev-2922	612	2	§	§	PROPN
inlawrev-2922	612	3	6	6	NUM
inlawrev-2922	612	4	-	-	SYM
inlawrev-2922	612	5	1.1	1.1	NUM
inlawrev-2922	612	6	-	-	PUNCT
inlawrev-2922	612	7	21	21	NUM
inlawrev-2922	612	8	-	-	SYM
inlawrev-2922	612	9	7	7	NUM
inlawrev-2922	612	10	(	(	PUNCT
inlawrev-2922	612	11	1988	1988	NUM
inlawrev-2922	612	12	)	)	PUNCT
inlawrev-2922	612	13	.	.	PUNCT
inlawrev-2922	613	1	under	under	ADP
inlawrev-2922	613	2	subsection	subsection	NOUN
inlawrev-2922	613	3	(	(	PUNCT
inlawrev-2922	613	4	c	c	NOUN
inlawrev-2922	613	5	)	)	PUNCT
inlawrev-2922	613	6	of	of	ADP
inlawrev-2922	613	7	this	this	DET
inlawrev-2922	613	8	provision	provision	NOUN
inlawrev-2922	613	9	,	,	PUNCT
inlawrev-2922	613	10	the	the	DET
inlawrev-2922	613	11	state	state	NOUN
inlawrev-2922	613	12	board	board	NOUN
inlawrev-2922	613	13	of	of	ADP
inlawrev-2922	613	14	accounts	account	NOUN
inlawrev-2922	613	15	is	be	AUX
inlawrev-2922	613	16	required	require	VERB
inlawrev-2922	613	17	to	to	PART
inlawrev-2922	613	18	establish	establish	VERB
inlawrev-2922	613	19	"	"	PUNCT
inlawrev-2922	613	20	an	an	DET
inlawrev-2922	613	21	appropriate	appropriate	ADJ
inlawrev-2922	613	22	procedure	procedure	NOUN
inlawrev-2922	613	23	to	to	PART
inlawrev-2922	613	24	simplify	simplify	VERB
inlawrev-2922	613	25	and	and	CCONJ
inlawrev-2922	613	26	expedite	expedite	VERB
inlawrev-2922	613	27	the	the	DET
inlawrev-2922	613	28	method	method	NOUN
inlawrev-2922	613	29	for	for	ADP
inlawrev-2922	613	30	claiming	claim	VERB
inlawrev-2922	613	31	these	these	DET
inlawrev-2922	613	32	refunds	refund	NOUN
inlawrev-2922	613	33	and	and	CCONJ
inlawrev-2922	613	34	for	for	ADP
inlawrev-2922	613	35	the	the	DET
inlawrev-2922	613	36	payments	payment	NOUN
inlawrev-2922	613	37	thereof	thereof	ADV
inlawrev-2922	613	38	.	.	PUNCT
inlawrev-2922	613	39	.	.	PUNCT
inlawrev-2922	614	1	.	.	PUNCT
inlawrev-2922	615	1	,	,	PUNCT
inlawrev-2922	615	2	which	which	DET
inlawrev-2922	615	3	procedure	procedure	NOUN
inlawrev-2922	615	4	is	be	AUX
inlawrev-2922	615	5	the	the	DET
inlawrev-2922	615	6	exclusive	exclusive	ADJ
inlawrev-2922	615	7	procedure	procedure	NOUN
inlawrev-2922	615	8	for	for	ADP
inlawrev-2922	615	9	the	the	DET
inlawrev-2922	615	10	processing	processing	NOUN
inlawrev-2922	615	11	of	of	ADP
inlawrev-2922	615	12	the	the	DET
inlawrev-2922	615	13	refunds	refund	NOUN
inlawrev-2922	615	14	.	.	PUNCT
inlawrev-2922	615	15	"	"	PUNCT
inlawrev-2922	616	1	i	i	PRON
inlawrev-2922	616	2	d.	d.	PROPN
inlawrev-2922	616	3	§	§	PROPN
inlawrev-2922	616	4	6	6	NUM
inlawrev-2922	616	5	-	-	SYM
inlawrev-2922	616	6	1.1	1.1	NUM
inlawrev-2922	616	7	-	-	PUNCT
inlawrev-2922	616	8	217(c	217(c	NUM
inlawrev-2922	616	9	)	)	PUNCT
inlawrev-2922	616	10	.	.	PUNCT
inlawrev-2922	617	1	unfortunately	unfortunately	ADV
inlawrev-2922	617	2	,	,	PUNCT
inlawrev-2922	617	3	the	the	DET
inlawrev-2922	617	4	state	state	NOUN
inlawrev-2922	617	5	board	board	NOUN
inlawrev-2922	617	6	of	of	ADP
inlawrev-2922	617	7	accounts	account	NOUN
inlawrev-2922	617	8	has	have	AUX
inlawrev-2922	617	9	never	never	ADV
inlawrev-2922	617	10	established	establish	VERB
inlawrev-2922	617	11	such	such	ADJ
inlawrev-2922	617	12	procedures	procedure	NOUN
inlawrev-2922	617	13	,	,	PUNCT
inlawrev-2922	617	14	so	so	SCONJ
inlawrev-2922	617	15	the	the	DET
inlawrev-2922	617	16	"	"	PUNCT
inlawrev-2922	617	17	exclusive	exclusive	ADJ
inlawrev-2922	617	18	"	"	PUNCT
inlawrev-2922	617	19	procedure	procedure	NOUN
inlawrev-2922	617	20	is	be	AUX
inlawrev-2922	617	21	nonexistent	nonexistent	ADJ
inlawrev-2922	617	22	.	.	PUNCT
inlawrev-2922	618	1	because	because	SCONJ
inlawrev-2922	618	2	of	of	ADP
inlawrev-2922	618	3	this	this	DET
inlawrev-2922	618	4	problem	problem	NOUN
inlawrev-2922	618	5	,	,	PUNCT
inlawrev-2922	618	6	aul	aul	PROPN
inlawrev-2922	618	7	filed	file	VERB
inlawrev-2922	618	8	its	its	PRON
inlawrev-2922	618	9	claim	claim	NOUN
inlawrev-2922	618	10	for	for	ADP
inlawrev-2922	618	11	refunds	refund	NOUN
inlawrev-2922	618	12	under	under	ADP
inlawrev-2922	618	13	both	both	PRON
inlawrev-2922	618	14	§	§	PROPN
inlawrev-2922	618	15	6	6	NUM
inlawrev-2922	618	16	-	-	SYM
inlawrev-2922	618	17	1.1	1.1	NUM
inlawrev-2922	618	18	-	-	PUNCT
inlawrev-2922	618	19	21	21	NUM
inlawrev-2922	618	20	-	-	SYM
inlawrev-2922	618	21	7	7	NUM
inlawrev-2922	618	22	and	and	CCONJ
inlawrev-2922	618	23	the	the	DET
inlawrev-2922	618	24	general	general	ADJ
inlawrev-2922	618	25	refund	refund	NOUN
inlawrev-2922	618	26	provisions	provision	NOUN
inlawrev-2922	618	27	of	of	ADP
inlawrev-2922	618	28	§	§	PROPN
inlawrev-2922	618	29	6	6	NUM
inlawrev-2922	618	30	-	-	SYM
inlawrev-2922	618	31	1.1	1.1	NUM
inlawrev-2922	618	32	-	-	PUNCT
inlawrev-2922	618	33	26	26	NUM
inlawrev-2922	618	34	-	-	SYM
inlawrev-2922	618	35	4	4	NUM
inlawrev-2922	618	36	.	.	PUNCT
inlawrev-2922	619	1	see	see	VERB
inlawrev-2922	619	2	i	i	PRON
inlawrev-2922	619	3	d.	d.	PROPN
inlawrev-2922	619	4	§	§	PROPN
inlawrev-2922	619	5	§	§	PROPN
inlawrev-2922	619	6	6	6	NUM
inlawrev-2922	619	7	-	-	SYM
inlawrev-2922	619	8	1.1	1.1	NUM
inlawrev-2922	619	9	-	-	PUNCT
inlawrev-2922	619	10	21	21	NUM
inlawrev-2922	619	11	-	-	SYM
inlawrev-2922	619	12	7	7	NUM
inlawrev-2922	619	13	,	,	PUNCT
inlawrev-2922	619	14	-26	-26	PUNCT
inlawrev-2922	619	15	-	-	PUNCT
inlawrev-2922	619	16	4	4	NUM
inlawrev-2922	619	17	.	.	PUNCT
inlawrev-2922	619	18	recall	recall	VERB
inlawrev-2922	619	19	that	that	SCONJ
inlawrev-2922	619	20	the	the	DET
inlawrev-2922	619	21	latter	latter	ADJ
inlawrev-2922	619	22	provisions	provision	NOUN
inlawrev-2922	619	23	speak	speak	VERB
inlawrev-2922	619	24	of	of	ADP
inlawrev-2922	619	25	an	an	DET
inlawrev-2922	619	26	appeal	appeal	NOUN
inlawrev-2922	619	27	to	to	ADP
inlawrev-2922	619	28	the	the	DET
inlawrev-2922	619	29	county	county	NOUN
inlawrev-2922	619	30	circuit	circuit	NOUN
inlawrev-2922	619	31	courts	court	NOUN
inlawrev-2922	619	32	,	,	PUNCT
inlawrev-2922	619	33	although	although	SCONJ
inlawrev-2922	619	34	the	the	DET
inlawrev-2922	619	35	tax	tax	NOUN
inlawrev-2922	619	36	court	court	NOUN
inlawrev-2922	619	37	wrote	write	VERB
inlawrev-2922	619	38	in	in	ADP
inlawrev-2922	619	39	herff	herff	PROPN
inlawrev-2922	619	40	jones	jones	PROPN
inlawrev-2922	619	41	that	that	SCONJ
inlawrev-2922	619	42	,	,	PUNCT
inlawrev-2922	619	43	when	when	SCONJ
inlawrev-2922	619	44	the	the	DET
inlawrev-2922	619	45	county	county	NOUN
inlawrev-2922	619	46	board	board	NOUN
inlawrev-2922	619	47	has	have	VERB
inlawrev-2922	619	48	no	no	DET
inlawrev-2922	619	49	discretion	discretion	NOUN
inlawrev-2922	619	50	to	to	PART
inlawrev-2922	619	51	allow	allow	VERB
inlawrev-2922	619	52	a	a	DET
inlawrev-2922	619	53	claim	claim	NOUN
inlawrev-2922	619	54	that	that	PRON
inlawrev-2922	619	55	has	have	AUX
inlawrev-2922	619	56	been	be	AUX
inlawrev-2922	619	57	disapproved	disapprove	VERB
inlawrev-2922	619	58	by	by	ADP
inlawrev-2922	619	59	the	the	DET
inlawrev-2922	619	60	board	board	NOUN
inlawrev-2922	619	61	,	,	PUNCT
inlawrev-2922	619	62	the	the	DET
inlawrev-2922	619	63	tax	tax	NOUN
inlawrev-2922	619	64	court	court	NOUN
inlawrev-2922	619	65	has	have	VERB
inlawrev-2922	619	66	jurisdiction	jurisdiction	NOUN
inlawrev-2922	619	67	.	.	PUNCT
inlawrev-2922	620	1	herff	herff	PROPN
inlawrev-2922	620	2	jones	jones	PROPN
inlawrev-2922	620	3	,	,	PUNCT
inlawrev-2922	620	4	inc	inc	PROPN
inlawrev-2922	620	5	.	.	PROPN
inlawrev-2922	621	1	v.	v.	ADP
inlawrev-2922	621	2	state	state	PROPN
inlawrev-2922	621	3	board	board	PROPN
inlawrev-2922	621	4	of	of	ADP
inlawrev-2922	621	5	tax	tax	NOUN
inlawrev-2922	621	6	comm'rs	comm'rs	NOUN
inlawrev-2922	621	7	,	,	PUNCT
inlawrev-2922	621	8	512	512	NUM
inlawrev-2922	621	9	n.e.2d	n.e.2d	NOUN
inlawrev-2922	621	10	485	485	NUM
inlawrev-2922	621	11	,	,	PUNCT
inlawrev-2922	621	12	491	491	NUM
inlawrev-2922	621	13	(	(	PUNCT
inlawrev-2922	621	14	ind	ind	NOUN
inlawrev-2922	621	15	.	.	PUNCT
inlawrev-2922	622	1	t.c	t.c	PROPN
inlawrev-2922	622	2	.	.	PROPN
inlawrev-2922	622	3	1987	1987	NUM
inlawrev-2922	622	4	)	)	PUNCT
inlawrev-2922	623	1	;	;	PUNCT
inlawrev-2922	623	2	ind	ind	PROPN
inlawrev-2922	623	3	.	.	PUNCT
inlawrev-2922	623	4	code	code	PROPN
inlawrev-2922	623	5	§	§	PROPN
inlawrev-2922	623	6	6	6	NUM
inlawrev-2922	623	7	-	-	SYM
inlawrev-2922	623	8	1.1	1.1	NUM
inlawrev-2922	623	9	-	-	PUNCT
inlawrev-2922	623	10	26	26	NUM
inlawrev-2922	623	11	-	-	SYM
inlawrev-2922	623	12	4	4	NUM
inlawrev-2922	623	13	.	.	PUNCT
inlawrev-2922	624	1	in	in	ADP
inlawrev-2922	624	2	this	this	DET
inlawrev-2922	624	3	light	light	NOUN
inlawrev-2922	624	4	it	it	PRON
inlawrev-2922	624	5	is	be	AUX
inlawrev-2922	624	6	seen	see	VERB
inlawrev-2922	624	7	that	that	SCONJ
inlawrev-2922	624	8	the	the	DET
inlawrev-2922	624	9	indiana	indiana	PROPN
inlawrev-2922	624	10	supreme	supreme	PROPN
inlawrev-2922	624	11	court	court	PROPN
inlawrev-2922	624	12	's	's	PART
inlawrev-2922	624	13	decision	decision	NOUN
inlawrev-2922	624	14	could	could	AUX
inlawrev-2922	624	15	have	have	VERB
inlawrev-2922	624	16	profound	profound	ADJ
inlawrev-2922	624	17	1991	1991	NUM
inlawrev-2922	624	18	]	]	PUNCT
inlawrev-2922	624	19	indiana	indiana	PROPN
inlawrev-2922	624	20	tax	tax	PROPN
inlawrev-2922	624	21	law	law	NOUN
inlawrev-2922	624	22	1147	1147	NUM
inlawrev-2922	624	23	decision	decision	NOUN
inlawrev-2922	624	24	,	,	PUNCT
inlawrev-2922	624	25	the	the	DET
inlawrev-2922	624	26	indiana	indiana	PROPN
inlawrev-2922	624	27	supreme	supreme	PROPN
inlawrev-2922	624	28	court	court	PROPN
inlawrev-2922	624	29	followed	follow	VERB
inlawrev-2922	624	30	the	the	DET
inlawrev-2922	624	31	letter	letter	NOUN
inlawrev-2922	624	32	of	of	ADP
inlawrev-2922	624	33	the	the	DET
inlawrev-2922	624	34	indiana	indiana	PROPN
inlawrev-2922	624	35	tax	tax	PROPN
inlawrev-2922	624	36	court	court	NOUN
inlawrev-2922	624	37	's	's	PART
inlawrev-2922	624	38	enabling	enable	VERB
inlawrev-2922	624	39	statute	statute	NOUN
inlawrev-2922	624	40	and	and	CCONJ
inlawrev-2922	624	41	in	in	ADP
inlawrev-2922	624	42	so	so	ADV
inlawrev-2922	624	43	doing	do	VERB
inlawrev-2922	624	44	curtailed	curtail	VERB
inlawrev-2922	624	45	the	the	DET
inlawrev-2922	624	46	availability	availability	NOUN
inlawrev-2922	624	47	of	of	ADP
inlawrev-2922	624	48	injunctive	injunctive	ADJ
inlawrev-2922	624	49	relief	relief	NOUN
inlawrev-2922	624	50	in	in	ADP
inlawrev-2922	624	51	the	the	DET
inlawrev-2922	624	52	indiana	indiana	PROPN
inlawrev-2922	624	53	tax	tax	NOUN
inlawrev-2922	624	54	court	court	NOUN
inlawrev-2922	624	55	.	.	PUNCT
inlawrev-2922	624	56	'	'	PUNCT
inlawrev-2922	625	1	°	°	NOUN
inlawrev-2922	625	2	^	^	PUNCT
inlawrev-2922	625	3	the	the	DET
inlawrev-2922	625	4	indiana	indiana	PROPN
inlawrev-2922	625	5	tax	tax	PROPN
inlawrev-2922	625	6	court	court	NOUN
inlawrev-2922	625	7	's	's	PART
inlawrev-2922	625	8	statute	statute	NOUN
inlawrev-2922	625	9	provides	provide	VERB
inlawrev-2922	625	10	that	that	PRON
inlawrev-2922	625	11	*	*	PUNCT
inlawrev-2922	626	1	*	*	PUNCT
inlawrev-2922	627	1	[	[	X
inlawrev-2922	627	2	a	a	X
inlawrev-2922	627	3	]	]	X
inlawrev-2922	627	4	taxpayer	taxpayer	NOUN
inlawrev-2922	627	5	who	who	PRON
inlawrev-2922	627	6	wishes	wish	VERB
inlawrev-2922	627	7	to	to	PART
inlawrev-2922	627	8	enjoin	enjoin	VERB
inlawrev-2922	627	9	the	the	DET
inlawrev-2922	627	10	collection	collection	NOUN
inlawrev-2922	627	11	of	of	ADP
inlawrev-2922	627	12	a	a	DET
inlawrev-2922	627	13	tax	tax	NOUN
inlawrev-2922	627	14	pending	pende	VERB
inlawrev-2922	627	15	the	the	DET
inlawrev-2922	627	16	original	original	ADJ
inlawrev-2922	627	17	tax	tax	NOUN
inlawrev-2922	627	18	appeal	appeal	NOUN
inlawrev-2922	627	19	must	must	AUX
inlawrev-2922	627	20	file	file	VERB
inlawrev-2922	627	21	a	a	DET
inlawrev-2922	627	22	petition	petition	NOUN
inlawrev-2922	627	23	with	with	ADP
inlawrev-2922	627	24	the	the	DET
inlawrev-2922	627	25	tax	tax	NOUN
inlawrev-2922	627	26	court	court	NOUN
inlawrev-2922	627	27	to	to	PART
inlawrev-2922	627	28	enjoin	enjoin	VERB
inlawrev-2922	627	29	the	the	DET
inlawrev-2922	627	30	collection	collection	NOUN
inlawrev-2922	627	31	of	of	ADP
inlawrev-2922	627	32	the	the	DET
inlawrev-2922	627	33	tax	tax	NOUN
inlawrev-2922	627	34	.	.	PUNCT
inlawrev-2922	628	1	"*^^	"*^^	NOUN
inlawrev-2922	628	2	this	this	DET
inlawrev-2922	628	3	section	section	NOUN
inlawrev-2922	628	4	in	in	ADP
inlawrev-2922	628	5	conjunction	conjunction	NOUN
inlawrev-2922	628	6	with	with	ADP
inlawrev-2922	628	7	section	section	NOUN
inlawrev-2922	628	8	33	33	NUM
inlawrev-2922	628	9	-	-	SYM
inlawrev-2922	628	10	3	3	NUM
inlawrev-2922	628	11	-	-	SYM
inlawrev-2922	628	12	5	5	NUM
inlawrev-2922	628	13	-	-	SYM
inlawrev-2922	628	14	1	1	NUM
inlawrev-2922	628	15	1(c	1(c	NUM
inlawrev-2922	628	16	)	)	PUNCT
inlawrev-2922	628	17	further	further	ADJ
inlawrev-2922	628	18	reads	read	NOUN
inlawrev-2922	628	19	:	:	PUNCT
inlawrev-2922	628	20	the	the	DET
inlawrev-2922	628	21	petition	petition	NOUN
inlawrev-2922	628	22	must	must	AUX
inlawrev-2922	628	23	set	set	VERB
inlawrev-2922	628	24	forth	forth	ADP
inlawrev-2922	628	25	a	a	DET
inlawrev-2922	628	26	summary	summary	NOUN
inlawrev-2922	628	27	of	of	ADP
inlawrev-2922	628	28	:	:	PUNCT
inlawrev-2922	628	29	(	(	PUNCT
inlawrev-2922	628	30	1	1	X
inlawrev-2922	628	31	)	)	PUNCT
inlawrev-2922	628	32	the	the	DET
inlawrev-2922	628	33	issues	issue	NOUN
inlawrev-2922	628	34	that	that	PRON
inlawrev-2922	628	35	the	the	DET
inlawrev-2922	628	36	petitioner	petitioner	NOUN
inlawrev-2922	628	37	will	will	AUX
inlawrev-2922	628	38	raise	raise	VERB
inlawrev-2922	628	39	in	in	ADP
inlawrev-2922	628	40	the	the	DET
inlawrev-2922	628	41	original	original	ADJ
inlawrev-2922	628	42	tax	tax	NOUN
inlawrev-2922	628	43	appeal	appeal	NOUN
inlawrev-2922	628	44	;	;	PUNCT
inlawrev-2922	628	45	and	and	CCONJ
inlawrev-2922	628	46	(	(	PUNCT
inlawrev-2922	628	47	2	2	X
inlawrev-2922	628	48	)	)	PUNCT
inlawrev-2922	628	49	the	the	DET
inlawrev-2922	628	50	equitable	equitable	ADJ
inlawrev-2922	628	51	considerations	consideration	NOUN
inlawrev-2922	628	52	for	for	ADP
inlawrev-2922	628	53	which	which	PRON
inlawrev-2922	628	54	the	the	DET
inlawrev-2922	628	55	tax	tax	NOUN
inlawrev-2922	628	56	court	court	NOUN
inlawrev-2922	628	57	should	should	AUX
inlawrev-2922	628	58	order	order	VERB
inlawrev-2922	628	59	the	the	DET
inlawrev-2922	628	60	collection	collection	NOUN
inlawrev-2922	628	61	of	of	ADP
inlawrev-2922	628	62	the	the	DET
inlawrev-2922	628	63	tax	tax	NOUN
inlawrev-2922	628	64	to	to	PART
inlawrev-2922	628	65	be	be	AUX
inlawrev-2922	628	66	enjoined	enjoin	VERB
inlawrev-2922	628	67	.	.	PUNCT
inlawrev-2922	629	1	(	(	PUNCT
inlawrev-2922	629	2	c	c	X
inlawrev-2922	629	3	)	)	PUNCT
inlawrev-2922	629	4	after	after	ADP
inlawrev-2922	629	5	a	a	DET
inlawrev-2922	629	6	hearing	hearing	NOUN
inlawrev-2922	629	7	on	on	ADP
inlawrev-2922	629	8	the	the	DET
inlawrev-2922	629	9	petition	petition	NOUN
inlawrev-2922	629	10	filed	file	VERB
inlawrev-2922	629	11	under	under	ADP
inlawrev-2922	629	12	subsection	subsection	NOUN
inlawrev-2922	629	13	(	(	PUNCT
inlawrev-2922	629	14	b	b	NOUN
inlawrev-2922	629	15	)	)	PUNCT
inlawrev-2922	629	16	,	,	PUNCT
inlawrev-2922	629	17	the	the	DET
inlawrev-2922	629	18	tax	tax	NOUN
inlawrev-2922	629	19	court	court	NOUN
inlawrev-2922	629	20	may	may	AUX
inlawrev-2922	629	21	enjoin	enjoin	VERB
inlawrev-2922	629	22	the	the	DET
inlawrev-2922	629	23	collection	collection	NOUN
inlawrev-2922	629	24	of	of	ADP
inlawrev-2922	629	25	the	the	DET
inlawrev-2922	629	26	tax	tax	NOUN
inlawrev-2922	629	27	pending	pende	VERB
inlawrev-2922	629	28	the	the	DET
inlawrev-2922	629	29	original	original	ADJ
inlawrev-2922	629	30	tax	tax	NOUN
inlawrev-2922	629	31	appeal	appeal	NOUN
inlawrev-2922	629	32	,	,	PUNCT
inlawrev-2922	629	33	if	if	SCONJ
inlawrev-2922	629	34	the	the	DET
inlawrev-2922	629	35	tax	tax	NOUN
inlawrev-2922	629	36	court	court	NOUN
inlawrev-2922	629	37	finds	find	VERB
inlawrev-2922	629	38	that	that	SCONJ
inlawrev-2922	629	39	:	:	PUNCT
inlawrev-2922	629	40	(	(	PUNCT
inlawrev-2922	629	41	1	1	X
inlawrev-2922	629	42	)	)	PUNCT
inlawrev-2922	629	43	the	the	DET
inlawrev-2922	629	44	issues	issue	NOUN
inlawrev-2922	629	45	raised	raise	VERB
inlawrev-2922	629	46	by	by	ADP
inlawrev-2922	629	47	the	the	DET
inlawrev-2922	629	48	original	original	ADJ
inlawrev-2922	629	49	tax	tax	NOUN
inlawrev-2922	629	50	appeal	appeal	NOUN
inlawrev-2922	629	51	are	be	AUX
inlawrev-2922	629	52	substantial	substantial	ADJ
inlawrev-2922	629	53	;	;	PUNCT
inlawrev-2922	629	54	(	(	PUNCT
inlawrev-2922	629	55	2	2	X
inlawrev-2922	629	56	)	)	PUNCT
inlawrev-2922	629	57	the	the	DET
inlawrev-2922	629	58	petitioner	petitioner	NOUN
inlawrev-2922	629	59	has	have	VERB
inlawrev-2922	629	60	a	a	DET
inlawrev-2922	629	61	reasonable	reasonable	ADJ
inlawrev-2922	629	62	opportunity	opportunity	NOUN
inlawrev-2922	629	63	to	to	PART
inlawrev-2922	629	64	prevail	prevail	VERB
inlawrev-2922	629	65	in	in	ADP
inlawrev-2922	629	66	the	the	DET
inlawrev-2922	629	67	original	original	ADJ
inlawrev-2922	629	68	tax	tax	NOUN
inlawrev-2922	629	69	appeal	appeal	NOUN
inlawrev-2922	629	70	;	;	PUNCT
inlawrev-2922	629	71	and	and	CCONJ
inlawrev-2922	629	72	(	(	PUNCT
inlawrev-2922	629	73	3	3	X
inlawrev-2922	629	74	)	)	PUNCT
inlawrev-2922	629	75	the	the	DET
inlawrev-2922	629	76	equitable	equitable	ADJ
inlawrev-2922	629	77	considerations	consideration	NOUN
inlawrev-2922	629	78	favoring	favor	VERB
inlawrev-2922	629	79	the	the	DET
inlawrev-2922	629	80	enjoining	enjoining	NOUN
inlawrev-2922	629	81	of	of	ADP
inlawrev-2922	629	82	the	the	DET
inlawrev-2922	629	83	collection	collection	NOUN
inlawrev-2922	629	84	of	of	ADP
inlawrev-2922	629	85	the	the	DET
inlawrev-2922	629	86	tax	tax	NOUN
inlawrev-2922	629	87	outweigh	outweigh	VERB
inlawrev-2922	629	88	the	the	DET
inlawrev-2922	629	89	state	state	NOUN
inlawrev-2922	629	90	's	's	PART
inlawrev-2922	629	91	interests	interest	NOUN
inlawrev-2922	629	92	in	in	ADP
inlawrev-2922	629	93	collecting	collect	VERB
inlawrev-2922	629	94	the	the	DET
inlawrev-2922	629	95	tax	tax	NOUN
inlawrev-2922	629	96	pending	pende	VERB
inlawrev-2922	629	97	the	the	DET
inlawrev-2922	629	98	original	original	ADJ
inlawrev-2922	629	99	tax	tax	NOUN
inlawrev-2922	629	100	appeal	appeal	NOUN
inlawrev-2922	629	101	.	.	PUNCT
inlawrev-2922	630	1	'	'	PUNCT
inlawrev-2922	630	2	^^	^^	PUNCT
inlawrev-2922	630	3	in	in	ADP
inlawrev-2922	630	4	american	american	PROPN
inlawrev-2922	630	5	trucking,^^	trucking,^^	PROPN
inlawrev-2922	630	6	judge	judge	PROPN
inlawrev-2922	630	7	fisher	fisher	PROPN
inlawrev-2922	630	8	relied	rely	VERB
inlawrev-2922	630	9	on	on	ADP
inlawrev-2922	630	10	the	the	DET
inlawrev-2922	630	11	language	language	NOUN
inlawrev-2922	630	12	of	of	ADP
inlawrev-2922	630	13	section	section	NOUN
inlawrev-2922	630	14	33	33	NUM
inlawrev-2922	630	15	-	-	SYM
inlawrev-2922	630	16	3	3	NUM
inlawrev-2922	630	17	-	-	SYM
inlawrev-2922	630	18	5	5	NUM
inlawrev-2922	630	19	-	-	SYM
inlawrev-2922	630	20	1	1	NUM
inlawrev-2922	630	21	1(b)(1	1(b)(1	NUM
inlawrev-2922	630	22	)	)	PUNCT
inlawrev-2922	630	23	which	which	PRON
inlawrev-2922	630	24	states	state	VERB
inlawrev-2922	630	25	that	that	SCONJ
inlawrev-2922	630	26	the	the	DET
inlawrev-2922	630	27	petition	petition	NOUN
inlawrev-2922	630	28	for	for	ADP
inlawrev-2922	630	29	injunctive	injunctive	ADJ
inlawrev-2922	630	30	relief	relief	NOUN
inlawrev-2922	630	31	must	must	AUX
inlawrev-2922	630	32	set	set	VERB
inlawrev-2922	630	33	forth	forth	ADP
inlawrev-2922	630	34	the	the	DET
inlawrev-2922	630	35	issues	issue	NOUN
inlawrev-2922	630	36	that	that	PRON
inlawrev-2922	630	37	*	*	PUNCT
inlawrev-2922	630	38	*	*	PUNCT
inlawrev-2922	631	1	[	[	X
inlawrev-2922	631	2	the	the	DET
inlawrev-2922	631	3	petitioner	petitioner	NOUN
inlawrev-2922	631	4	]	]	PUNCT
inlawrev-2922	631	5	will	will	AUX
inlawrev-2922	631	6	raise	raise	VERB
inlawrev-2922	631	7	in	in	ADP
inlawrev-2922	631	8	the	the	DET
inlawrev-2922	631	9	original	original	ADJ
inlawrev-2922	631	10	tax	tax	NOUN
inlawrev-2922	631	11	appeal	appeal	NOUN
inlawrev-2922	631	12	.	.	PUNCT
inlawrev-2922	632	1	"	"	PUNCT
inlawrev-2922	632	2	•'*^	•'*^	PROPN
inlawrev-2922	632	3	based	base	VERB
inlawrev-2922	632	4	on	on	ADP
inlawrev-2922	632	5	this	this	DET
inlawrev-2922	632	6	forward	forward	ADV
inlawrev-2922	632	7	-	-	PUNCT
inlawrev-2922	632	8	looking	look	VERB
inlawrev-2922	632	9	language	language	NOUN
inlawrev-2922	632	10	,	,	PUNCT
inlawrev-2922	632	11	judge	judge	PROPN
inlawrev-2922	632	12	fisher	fisher	PROPN
inlawrev-2922	632	13	reasoned	reason	VERB
inlawrev-2922	632	14	that	that	SCONJ
inlawrev-2922	632	15	an	an	DET
inlawrev-2922	632	16	original	original	ADJ
inlawrev-2922	632	17	tax	tax	NOUN
inlawrev-2922	632	18	appeal	appeal	NOUN
inlawrev-2922	632	19	need	need	AUX
inlawrev-2922	632	20	not	not	PART
inlawrev-2922	632	21	be	be	AUX
inlawrev-2922	632	22	on	on	ADP
inlawrev-2922	632	23	file	file	NOUN
inlawrev-2922	632	24	for	for	ADP
inlawrev-2922	632	25	injunctive	injunctive	ADJ
inlawrev-2922	632	26	relief	relief	NOUN
inlawrev-2922	632	27	to	to	PART
inlawrev-2922	632	28	be	be	AUX
inlawrev-2922	632	29	granted	grant	VERB
inlawrev-2922	632	30	.	.	PUNCT
inlawrev-2922	633	1	"	"	PUNCT
inlawrev-2922	633	2	•	•	NOUN
inlawrev-2922	633	3	indeed	indeed	ADV
inlawrev-2922	633	4	,	,	PUNCT
inlawrev-2922	633	5	a	a	DET
inlawrev-2922	633	6	contrary	contrary	ADJ
inlawrev-2922	633	7	construction	construction	NOUN
inlawrev-2922	633	8	would	would	AUX
inlawrev-2922	633	9	render	render	VERB
inlawrev-2922	633	10	the	the	DET
inlawrev-2922	633	11	injunctive	injunctive	ADJ
inlawrev-2922	633	12	relief	relief	NOUN
inlawrev-2922	633	13	provision	provision	NOUN
inlawrev-2922	633	14	^^fundamentally	^^fundamentally	ADV
inlawrev-2922	633	15	flawed	flawed	ADJ
inlawrev-2922	633	16	.	.	PUNCT
inlawrev-2922	634	1	""^	""^	NOUN
inlawrev-2922	634	2	as	as	SCONJ
inlawrev-2922	634	3	one	one	NUM
inlawrev-2922	634	4	author	author	NOUN
inlawrev-2922	634	5	explained	explain	VERB
inlawrev-2922	634	6	:	:	PUNCT
inlawrev-2922	634	7	first	first	ADV
inlawrev-2922	634	8	,	,	PUNCT
inlawrev-2922	634	9	[	[	X
inlawrev-2922	634	10	the	the	DET
inlawrev-2922	634	11	injunctive	injunctive	ADJ
inlawrev-2922	634	12	relief	relief	NOUN
inlawrev-2922	634	13	provision	provision	NOUN
inlawrev-2922	634	14	]	]	PUNCT
inlawrev-2922	634	15	simply	simply	ADV
inlawrev-2922	634	16	disregards	disregard	VERB
inlawrev-2922	634	17	the	the	DET
inlawrev-2922	634	18	fact	fact	NOUN
inlawrev-2922	634	19	that	that	SCONJ
inlawrev-2922	634	20	the	the	DET
inlawrev-2922	634	21	tax	tax	NOUN
inlawrev-2922	634	22	court	court	NOUN
inlawrev-2922	634	23	does	do	AUX
inlawrev-2922	634	24	not	not	PART
inlawrev-2922	634	25	have	have	AUX
inlawrev-2922	634	26	jurisdiction	jurisdiction	NOUN
inlawrev-2922	634	27	to	to	PART
inlawrev-2922	634	28	hear	hear	VERB
inlawrev-2922	634	29	an	an	DET
inlawrev-2922	634	30	appeal	appeal	NOUN
inlawrev-2922	634	31	effects	effect	NOUN
inlawrev-2922	634	32	on	on	ADP
inlawrev-2922	634	33	the	the	DET
inlawrev-2922	634	34	tax	tax	NOUN
inlawrev-2922	634	35	court	court	NOUN
inlawrev-2922	634	36	's	's	PART
inlawrev-2922	634	37	dicta	dicta	ADJ
inlawrev-2922	634	38	in	in	ADP
inlawrev-2922	634	39	herff	herff	PROPN
inlawrev-2922	634	40	jones	jones	PROPN
inlawrev-2922	634	41	.	.	PUNCT
inlawrev-2922	635	1	512	512	NUM
inlawrev-2922	635	2	n.e.2d	n.e.2d	NOUN
inlawrev-2922	635	3	at	at	ADP
inlawrev-2922	635	4	490	490	NUM
inlawrev-2922	635	5	-	-	SYM
inlawrev-2922	635	6	91	91	NUM
inlawrev-2922	635	7	.	.	PUNCT
inlawrev-2922	636	1	thus	thus	ADV
inlawrev-2922	636	2	,	,	PUNCT
inlawrev-2922	636	3	it	it	PRON
inlawrev-2922	636	4	is	be	AUX
inlawrev-2922	636	5	possible	possible	ADJ
inlawrev-2922	636	6	after	after	ADP
inlawrev-2922	636	7	aul	aul	NOUN
inlawrev-2922	636	8	that	that	SCONJ
inlawrev-2922	636	9	the	the	DET
inlawrev-2922	636	10	tax	tax	NOUN
inlawrev-2922	636	11	court	court	NOUN
inlawrev-2922	636	12	's	's	PART
inlawrev-2922	636	13	jurisdiction	jurisdiction	NOUN
inlawrev-2922	636	14	over	over	ADP
inlawrev-2922	636	15	board	board	NOUN
inlawrev-2922	636	16	determinations	determination	NOUN
inlawrev-2922	636	17	of	of	ADP
inlawrev-2922	636	18	property	property	NOUN
inlawrev-2922	636	19	tax	tax	NOUN
inlawrev-2922	636	20	refund	refund	NOUN
inlawrev-2922	636	21	claims	claim	NOUN
inlawrev-2922	636	22	is	be	AUX
inlawrev-2922	636	23	in	in	ADP
inlawrev-2922	636	24	grave	grave	ADJ
inlawrev-2922	636	25	doubt	doubt	NOUN
inlawrev-2922	636	26	.	.	PUNCT
inlawrev-2922	637	1	american	american	PROPN
inlawrev-2922	637	2	united	united	PROPN
inlawrev-2922	637	3	life	life	PROPN
inlawrev-2922	637	4	ins	ins	PROPN
inlawrev-2922	637	5	.	.	PUNCT
inlawrev-2922	637	6	co.	co.	PROPN
inlawrev-2922	638	1	v.	v.	ADP
inlawrev-2922	638	2	indiana	indiana	PROPN
inlawrev-2922	638	3	state	state	PROPN
inlawrev-2922	638	4	board	board	PROPN
inlawrev-2922	638	5	of	of	ADP
inlawrev-2922	638	6	tax	tax	NOUN
inlawrev-2922	638	7	comm'rs	comm'rs	NOUN
inlawrev-2922	638	8	,	,	PUNCT
inlawrev-2922	638	9	no	no	INTJ
inlawrev-2922	638	10	.	.	NOUN
inlawrev-2922	638	11	49t05	49t05	NUM
inlawrev-2922	638	12	-	-	PUNCT
inlawrev-2922	638	13	9008	9008	NUM
inlawrev-2922	638	14	-	-	PUNCT
inlawrev-2922	638	15	ta-40	ta-40	NOUN
inlawrev-2922	638	16	,	,	PUNCT
inlawrev-2922	638	17	slip	slip	VERB
inlawrev-2922	638	18	op	op	NOUN
inlawrev-2922	638	19	.	.	PUNCT
inlawrev-2922	639	1	(	(	PUNCT
inlawrev-2922	639	2	ind	ind	NOUN
inlawrev-2922	639	3	.	.	PUNCT
inlawrev-2922	640	1	t.c	t.c	PROPN
inlawrev-2922	640	2	.	.	PROPN
inlawrev-2922	640	3	oct	oct	PROPN
inlawrev-2922	640	4	.	.	PROPN
inlawrev-2922	640	5	29	29	NUM
inlawrev-2922	640	6	,	,	PUNCT
inlawrev-2922	640	7	1990	1990	NUM
inlawrev-2922	640	8	)	)	PUNCT
inlawrev-2922	640	9	.	.	PUNCT
inlawrev-2922	641	1	this	this	PRON
inlawrev-2922	641	2	is	be	AUX
inlawrev-2922	641	3	all	all	DET
inlawrev-2922	641	4	the	the	DET
inlawrev-2922	641	5	more	more	ADJ
inlawrev-2922	641	6	reason	reason	NOUN
inlawrev-2922	641	7	for	for	ADP
inlawrev-2922	641	8	adoption	adoption	NOUN
inlawrev-2922	641	9	of	of	ADP
inlawrev-2922	641	10	legislative	legislative	ADJ
inlawrev-2922	641	11	corrections	correction	NOUN
inlawrev-2922	641	12	of	of	ADP
inlawrev-2922	641	13	the	the	DET
inlawrev-2922	641	14	type	type	NOUN
inlawrev-2922	641	15	proposed	propose	VERB
inlawrev-2922	641	16	in	in	ADP
inlawrev-2922	641	17	this	this	DET
inlawrev-2922	641	18	article	article	NOUN
inlawrev-2922	641	19	.	.	PUNCT
inlawrev-2922	642	1	106	106	NUM
inlawrev-2922	642	2	.	.	PUNCT
inlawrev-2922	643	1	state	state	PROPN
inlawrev-2922	643	2	ex	ex	PROPN
inlawrev-2922	643	3	.	.	PROPN
inlawrev-2922	643	4	rel	rel	PROPN
inlawrev-2922	643	5	.	.	PUNCT
inlawrev-2922	644	1	consol	consol	PROPN
inlawrev-2922	644	2	.	.	PUNCT
inlawrev-2922	645	1	city	city	NOUN
inlawrev-2922	645	2	of	of	ADP
inlawrev-2922	645	3	indianapolis	indianapolis	PROPN
inlawrev-2922	645	4	,	,	PUNCT
inlawrev-2922	645	5	no	no	INTJ
inlawrev-2922	645	6	.	.	NOUN
inlawrev-2922	645	7	49500	49500	NUM
inlawrev-2922	645	8	-	-	PUNCT
inlawrev-2922	645	9	90lo	90lo	NOUN
inlawrev-2922	645	10	-	-	PUNCT
inlawrev-2922	645	11	or-689	or-689	NOUN
inlawrev-2922	645	12	.	.	PUNCT
inlawrev-2922	645	13	107	107	NUM
inlawrev-2922	645	14	.	.	PUNCT
inlawrev-2922	646	1	ind	ind	PROPN
inlawrev-2922	646	2	.	.	PUNCT
inlawrev-2922	647	1	code	code	PROPN
inlawrev-2922	647	2	§	§	PROPN
inlawrev-2922	647	3	33	33	NUM
inlawrev-2922	647	4	-	-	SYM
inlawrev-2922	647	5	3	3	NUM
inlawrev-2922	647	6	-	-	SYM
inlawrev-2922	647	7	5	5	NUM
inlawrev-2922	647	8	-	-	SYM
inlawrev-2922	647	9	1	1	NUM
inlawrev-2922	647	10	1(b	1(b	NUM
inlawrev-2922	647	11	)	)	PUNCT
inlawrev-2922	647	12	(	(	PUNCT
inlawrev-2922	647	13	1988	1988	NUM
inlawrev-2922	647	14	)	)	PUNCT
inlawrev-2922	647	15	.	.	PUNCT
inlawrev-2922	648	1	108	108	NUM
inlawrev-2922	648	2	.	.	PUNCT
inlawrev-2922	649	1	i	i	PRON
inlawrev-2922	649	2	d.	d.	PROPN
inlawrev-2922	649	3	§	§	PROPN
inlawrev-2922	649	4	33	33	NUM
inlawrev-2922	649	5	-	-	SYM
inlawrev-2922	649	6	3	3	NUM
inlawrev-2922	649	7	-	-	SYM
inlawrev-2922	649	8	5	5	NUM
inlawrev-2922	649	9	-	-	SYM
inlawrev-2922	649	10	1	1	NUM
inlawrev-2922	649	11	1(b)(1	1(b)(1	NUM
inlawrev-2922	649	12	)	)	PUNCT
inlawrev-2922	649	13	,	,	PUNCT
inlawrev-2922	649	14	(	(	PUNCT
inlawrev-2922	649	15	b)(2	b)(2	X
inlawrev-2922	649	16	)	)	PUNCT
inlawrev-2922	649	17	,	,	PUNCT
inlawrev-2922	649	18	(	(	PUNCT
inlawrev-2922	649	19	c	c	NOUN
inlawrev-2922	649	20	)	)	PUNCT
inlawrev-2922	649	21	.	.	PUNCT
inlawrev-2922	650	1	109	109	NUM
inlawrev-2922	650	2	.	.	X
inlawrev-2922	650	3	512	512	NUM
inlawrev-2922	650	4	n.e.2d	n.e.2d	NOUN
inlawrev-2922	650	5	920	920	NUM
inlawrev-2922	650	6	(	(	PUNCT
inlawrev-2922	650	7	ind	ind	NOUN
inlawrev-2922	650	8	.	.	PUNCT
inlawrev-2922	651	1	t.c	t.c	PROPN
inlawrev-2922	651	2	.	.	PROPN
inlawrev-2922	651	3	1987	1987	NUM
inlawrev-2922	651	4	)	)	PUNCT
inlawrev-2922	651	5	.	.	PUNCT
inlawrev-2922	652	1	110	110	NUM
inlawrev-2922	652	2	.	.	PUNCT
inlawrev-2922	653	1	i	i	PRON
inlawrev-2922	653	2	d.	d.	PROPN
inlawrev-2922	653	3	at	at	ADP
inlawrev-2922	653	4	922	922	NUM
inlawrev-2922	653	5	(	(	PUNCT
inlawrev-2922	653	6	emphasis	emphasis	NOUN
inlawrev-2922	653	7	added	add	VERB
inlawrev-2922	653	8	)	)	PUNCT
inlawrev-2922	654	1	;	;	PUNCT
inlawrev-2922	654	2	ind	ind	PROPN
inlawrev-2922	654	3	.	.	PUNCT
inlawrev-2922	654	4	code	code	PROPN
inlawrev-2922	654	5	§	§	PROPN
inlawrev-2922	654	6	33	33	NUM
inlawrev-2922	654	7	-	-	SYM
inlawrev-2922	654	8	3	3	NUM
inlawrev-2922	654	9	-	-	SYM
inlawrev-2922	654	10	5	5	NUM
inlawrev-2922	654	11	-	-	SYM
inlawrev-2922	654	12	1	1	NUM
inlawrev-2922	654	13	1(b)(1	1(b)(1	NUM
inlawrev-2922	654	14	)	)	PUNCT
inlawrev-2922	654	15	(	(	PUNCT
inlawrev-2922	654	16	emphasis	emphasis	NOUN
inlawrev-2922	654	17	added	add	VERB
inlawrev-2922	654	18	)	)	PUNCT
inlawrev-2922	654	19	.	.	PUNCT
inlawrev-2922	655	1	111	111	NUM
inlawrev-2922	655	2	.	.	PUNCT
inlawrev-2922	656	1	american	american	PROPN
inlawrev-2922	656	2	trucking	trucking	PROPN
inlawrev-2922	656	3	,	,	PUNCT
inlawrev-2922	656	4	512	512	NUM
inlawrev-2922	656	5	n.e.2d	n.e.2d	NOUN
inlawrev-2922	656	6	at	at	ADP
inlawrev-2922	656	7	922	922	NUM
inlawrev-2922	656	8	.	.	PUNCT
inlawrev-2922	657	1	112	112	NUM
inlawrev-2922	657	2	.	.	PUNCT
inlawrev-2922	658	1	1987	1987	NUM
inlawrev-2922	658	2	tax	tax	NOUN
inlawrev-2922	658	3	survey	survey	NOUN
inlawrev-2922	658	4	,	,	PUNCT
inlawrev-2922	658	5	supra	supra	PROPN
inlawrev-2922	658	6	note	note	NOUN
inlawrev-2922	658	7	12	12	NUM
inlawrev-2922	658	8	,	,	PUNCT
inlawrev-2922	658	9	at	at	ADP
inlawrev-2922	658	10	375	375	NUM
inlawrev-2922	658	11	.	.	PUNCT
inlawrev-2922	658	12	1148	1148	NUM
inlawrev-2922	658	13	indiana	indiana	PROPN
inlawrev-2922	658	14	law	law	PROPN
inlawrev-2922	658	15	review	review	NOUN
inlawrev-2922	658	16	[	[	X
inlawrev-2922	658	17	vol	vol	NOUN
inlawrev-2922	658	18	.	.	PUNCT
inlawrev-2922	658	19	24:1125	24:1125	NUM
inlawrev-2922	659	1	unless	unless	SCONJ
inlawrev-2922	659	2	the	the	DET
inlawrev-2922	659	3	taxpayer	taxpayer	NOUN
inlawrev-2922	659	4	has	have	AUX
inlawrev-2922	659	5	complied	comply	VERB
inlawrev-2922	659	6	with	with	ADP
inlawrev-2922	659	7	all	all	PRON
inlawrev-2922	659	8	of	of	ADP
inlawrev-2922	659	9	the	the	DET
inlawrev-2922	659	10	statutory	statutory	ADJ
inlawrev-2922	659	11	requirements	requirement	NOUN
inlawrev-2922	659	12	for	for	ADP
inlawrev-2922	659	13	the	the	DET
inlawrev-2922	659	14	initiation	initiation	NOUN
inlawrev-2922	659	15	of	of	ADP
inlawrev-2922	659	16	the	the	DET
inlawrev-2922	659	17	tax	tax	NOUN
inlawrev-2922	659	18	appeal	appeal	NOUN
inlawrev-2922	659	19	.	.	PUNCT
inlawrev-2922	660	1	in	in	ADP
inlawrev-2922	660	2	the	the	DET
inlawrev-2922	660	3	case	case	NOUN
inlawrev-2922	660	4	of	of	ADP
inlawrev-2922	660	5	appeals	appeal	NOUN
inlawrev-2922	660	6	from	from	ADP
inlawrev-2922	660	7	the	the	DET
inlawrev-2922	660	8	revenue	revenue	NOUN
inlawrev-2922	660	9	department	department	NOUN
inlawrev-2922	660	10	,	,	PUNCT
inlawrev-2922	660	11	the	the	DET
inlawrev-2922	660	12	taxpayer	taxpayer	NOUN
inlawrev-2922	660	13	is	be	AUX
inlawrev-2922	660	14	statutorily	statutorily	ADV
inlawrev-2922	660	15	required	require	VERB
inlawrev-2922	660	16	first	first	ADV
inlawrev-2922	660	17	to	to	PART
inlawrev-2922	660	18	pay	pay	VERB
inlawrev-2922	660	19	the	the	DET
inlawrev-2922	660	20	challenged	challenge	VERB
inlawrev-2922	660	21	tax	tax	NOUN
inlawrev-2922	660	22	,	,	PUNCT
inlawrev-2922	660	23	then	then	ADV
inlawrev-2922	660	24	to	to	PART
inlawrev-2922	660	25	file	file	VERB
inlawrev-2922	660	26	a	a	DET
inlawrev-2922	660	27	claim	claim	NOUN
inlawrev-2922	660	28	for	for	ADP
inlawrev-2922	660	29	refund	refund	NOUN
inlawrev-2922	660	30	;	;	PUNCT
inlawrev-2922	660	31	the	the	DET
inlawrev-2922	660	32	statutory	statutory	ADJ
inlawrev-2922	660	33	appeal	appeal	NOUN
inlawrev-2922	660	34	lies	lie	VERB
inlawrev-2922	660	35	from	from	ADP
inlawrev-2922	660	36	the	the	DET
inlawrev-2922	660	37	department	department	NOUN
inlawrev-2922	660	38	's	's	PART
inlawrev-2922	660	39	denial	denial	NOUN
inlawrev-2922	660	40	of	of	ADP
inlawrev-2922	660	41	the	the	DET
inlawrev-2922	660	42	refund	refund	NOUN
inlawrev-2922	660	43	claim	claim	NOUN
inlawrev-2922	660	44	.	.	PUNCT
inlawrev-2922	661	1	if	if	SCONJ
inlawrev-2922	661	2	the	the	DET
inlawrev-2922	661	3	taxpayer	taxpayer	NOUN
inlawrev-2922	661	4	can	can	AUX
inlawrev-2922	661	5	not	not	PART
inlawrev-2922	661	6	initiate	initiate	VERB
inlawrev-2922	661	7	his	his	PRON
inlawrev-2922	661	8	appeal	appeal	NOUN
inlawrev-2922	661	9	without	without	ADP
inlawrev-2922	661	10	first	first	ADV
inlawrev-2922	661	11	paying	pay	VERB
inlawrev-2922	661	12	the	the	DET
inlawrev-2922	661	13	contested	contest	VERB
inlawrev-2922	661	14	tax	tax	NOUN
inlawrev-2922	661	15	,	,	PUNCT
inlawrev-2922	661	16	the	the	DET
inlawrev-2922	661	17	stark	stark	ADJ
inlawrev-2922	661	18	question	question	NOUN
inlawrev-2922	661	19	is	be	AUX
inlawrev-2922	661	20	:	:	PUNCT
inlawrev-2922	661	21	what	what	DET
inlawrev-2922	661	22	purpose	purpose	NOUN
inlawrev-2922	661	23	is	be	AUX
inlawrev-2922	661	24	served	serve	VERB
inlawrev-2922	661	25	by	by	ADP
inlawrev-2922	661	26	the	the	DET
inlawrev-2922	661	27	injunction	injunction	NOUN
inlawrev-2922	661	28	procedure	procedure	NOUN
inlawrev-2922	661	29	?	?	PUNCT
inlawrev-2922	662	1	another	another	DET
inlawrev-2922	662	2	fundamental	fundamental	ADJ
inlawrev-2922	662	3	inconsistency	inconsistency	NOUN
inlawrev-2922	662	4	with	with	ADP
inlawrev-2922	662	5	the	the	DET
inlawrev-2922	662	6	new	new	ADJ
inlawrev-2922	662	7	tax	tax	NOUN
inlawrev-2922	662	8	collection	collection	NOUN
inlawrev-2922	662	9	injunction	injunction	NOUN
inlawrev-2922	662	10	provision	provision	NOUN
inlawrev-2922	662	11	is	be	AUX
inlawrev-2922	662	12	that	that	SCONJ
inlawrev-2922	662	13	it	it	PRON
inlawrev-2922	662	14	is	be	AUX
inlawrev-2922	662	15	unnecessary	unnecessary	ADJ
inlawrev-2922	662	16	in	in	ADP
inlawrev-2922	662	17	the	the	DET
inlawrev-2922	662	18	case	case	NOUN
inlawrev-2922	662	19	of	of	ADP
inlawrev-2922	662	20	a	a	DET
inlawrev-2922	662	21	taxpayer	taxpayer	NOUN
inlawrev-2922	662	22	appeal	appeal	NOUN
inlawrev-2922	662	23	challenging	challenge	VERB
inlawrev-2922	662	24	property	property	NOUN
inlawrev-2922	662	25	tax	tax	NOUN
inlawrev-2922	662	26	assessment	assessment	NOUN
inlawrev-2922	662	27	increases	increase	NOUN
inlawrev-2922	662	28	by	by	ADP
inlawrev-2922	662	29	the	the	DET
inlawrev-2922	662	30	state	state	NOUN
inlawrev-2922	662	31	tax	tax	NOUN
inlawrev-2922	662	32	board	board	NOUN
inlawrev-2922	662	33	.	.	PUNCT
inlawrev-2922	663	1	under	under	ADP
inlawrev-2922	663	2	indiana	indiana	PROPN
inlawrev-2922	663	3	code	code	PROPN
inlawrev-2922	663	4	section	section	NOUN
inlawrev-2922	663	5	6	6	NUM
inlawrev-2922	663	6	-	-	SYM
inlawrev-2922	663	7	1.1	1.1	NUM
inlawrev-2922	663	8	-	-	PUNCT
inlawrev-2922	663	9	1510	1510	NUM
inlawrev-2922	663	10	,	,	PUNCT
inlawrev-2922	663	11	property	property	NOUN
inlawrev-2922	663	12	tax	tax	NOUN
inlawrev-2922	663	13	taxpayers	taxpayer	NOUN
inlawrev-2922	663	14	are	be	AUX
inlawrev-2922	663	15	basically	basically	ADV
inlawrev-2922	663	16	relieved	relieve	VERB
inlawrev-2922	663	17	from	from	ADP
inlawrev-2922	663	18	paying	pay	VERB
inlawrev-2922	663	19	tax	tax	NOUN
inlawrev-2922	663	20	on	on	ADP
inlawrev-2922	663	21	contested	contest	VERB
inlawrev-2922	663	22	assessment	assessment	NOUN
inlawrev-2922	663	23	increases	increase	NOUN
inlawrev-2922	663	24	during	during	ADP
inlawrev-2922	663	25	the	the	DET
inlawrev-2922	663	26	pendency	pendency	NOUN
inlawrev-2922	663	27	of	of	ADP
inlawrev-2922	663	28	a	a	DET
inlawrev-2922	663	29	court	court	NOUN
inlawrev-2922	663	30	appeal	appeal	NOUN
inlawrev-2922	663	31	challenging	challenge	VERB
inlawrev-2922	663	32	such	such	ADJ
inlawrev-2922	663	33	increases	increase	NOUN
inlawrev-2922	663	34	.	.	PUNCT
inlawrev-2922	664	1	••^	••^	VERB
inlawrev-2922	664	2	in	in	ADP
inlawrev-2922	664	3	aul	aul	NOUN
inlawrev-2922	664	4	,	,	PUNCT
inlawrev-2922	664	5	the	the	DET
inlawrev-2922	664	6	taxpayer	taxpayer	NOUN
inlawrev-2922	664	7	was	be	AUX
inlawrev-2922	664	8	in	in	ADP
inlawrev-2922	664	9	a	a	DET
inlawrev-2922	664	10	similar	similar	ADJ
inlawrev-2922	664	11	situation	situation	NOUN
inlawrev-2922	664	12	to	to	ADP
inlawrev-2922	664	13	that	that	PRON
inlawrev-2922	664	14	discussed	discuss	VERB
inlawrev-2922	664	15	above	above	ADV
inlawrev-2922	664	16	regarding	regard	VERB
inlawrev-2922	664	17	claims	claim	NOUN
inlawrev-2922	664	18	for	for	ADP
inlawrev-2922	664	19	refund	refund	NOUN
inlawrev-2922	664	20	with	with	ADP
inlawrev-2922	664	21	the	the	DET
inlawrev-2922	664	22	department	department	NOUN
inlawrev-2922	664	23	,	,	PUNCT
inlawrev-2922	664	24	because	because	SCONJ
inlawrev-2922	664	25	aul	aul	PROPN
inlawrev-2922	664	26	's	's	PART
inlawrev-2922	664	27	right	right	NOUN
inlawrev-2922	664	28	to	to	PART
inlawrev-2922	664	29	file	file	VERB
inlawrev-2922	664	30	an	an	DET
inlawrev-2922	664	31	original	original	ADJ
inlawrev-2922	664	32	tax	tax	NOUN
inlawrev-2922	664	33	appeal	appeal	NOUN
inlawrev-2922	664	34	,	,	PUNCT
inlawrev-2922	664	35	if	if	SCONJ
inlawrev-2922	664	36	at	at	ADV
inlawrev-2922	664	37	all	all	ADV
inlawrev-2922	664	38	,	,	PUNCT
inlawrev-2922	664	39	depended	depend	VERB
inlawrev-2922	664	40	upon	upon	SCONJ
inlawrev-2922	664	41	a	a	DET
inlawrev-2922	664	42	final	final	ADJ
inlawrev-2922	664	43	determination	determination	NOUN
inlawrev-2922	664	44	by	by	ADP
inlawrev-2922	664	45	the	the	DET
inlawrev-2922	664	46	board	board	NOUN
inlawrev-2922	664	47	.	.	PUNCT
inlawrev-2922	665	1	'	'	PUNCT
inlawrev-2922	665	2	•	•	X
inlawrev-2922	665	3	'	'	NOUN
inlawrev-2922	665	4	*	*	PUNCT
inlawrev-2922	665	5	nonetheless	nonetheless	ADV
inlawrev-2922	665	6	,	,	PUNCT
inlawrev-2922	665	7	the	the	DET
inlawrev-2922	665	8	statute	statute	NOUN
inlawrev-2922	665	9	contains	contain	VERB
inlawrev-2922	665	10	contrary	contrary	ADJ
inlawrev-2922	665	11	language	language	NOUN
inlawrev-2922	665	12	indicating	indicate	VERB
inlawrev-2922	665	13	that	that	SCONJ
inlawrev-2922	665	14	the	the	DET
inlawrev-2922	665	15	legislature	legislature	NOUN
inlawrev-2922	665	16	intended	intend	VERB
inlawrev-2922	665	17	original	original	ADJ
inlawrev-2922	665	18	tax	tax	NOUN
inlawrev-2922	665	19	appeals	appeal	NOUN
inlawrev-2922	665	20	to	to	PART
inlawrev-2922	665	21	be	be	AUX
inlawrev-2922	665	22	on	on	ADP
inlawrev-2922	665	23	file	file	NOUN
inlawrev-2922	665	24	before	before	SCONJ
inlawrev-2922	665	25	injunctive	injunctive	ADJ
inlawrev-2922	665	26	relief	relief	NOUN
inlawrev-2922	665	27	can	can	AUX
inlawrev-2922	665	28	be	be	AUX
inlawrev-2922	665	29	obtained	obtain	VERB
inlawrev-2922	665	30	.	.	PUNCT
inlawrev-2922	666	1	for	for	ADP
inlawrev-2922	666	2	instance	instance	NOUN
inlawrev-2922	666	3	,	,	PUNCT
inlawrev-2922	666	4	section	section	NOUN
inlawrev-2922	666	5	33	33	NUM
inlawrev-2922	666	6	-	-	SYM
inlawrev-2922	666	7	3	3	NUM
inlawrev-2922	666	8	-	-	SYM
inlawrev-2922	666	9	5	5	NUM
inlawrev-2922	666	10	-	-	SYM
inlawrev-2922	666	11	1	1	NUM
inlawrev-2922	666	12	1(c	1(c	NUM
inlawrev-2922	666	13	)	)	PUNCT
inlawrev-2922	666	14	states	state	VERB
inlawrev-2922	666	15	that	that	SCONJ
inlawrev-2922	666	16	the	the	DET
inlawrev-2922	666	17	indiana	indiana	PROPN
inlawrev-2922	666	18	tax	tax	PROPN
inlawrev-2922	666	19	court	court	NOUN
inlawrev-2922	666	20	may	may	AUX
inlawrev-2922	666	21	enjoin	enjoin	VERB
inlawrev-2922	666	22	the	the	DET
inlawrev-2922	666	23	collection	collection	NOUN
inlawrev-2922	666	24	of	of	ADP
inlawrev-2922	666	25	tax	tax	NOUN
inlawrev-2922	666	26	^^pending	^^pending	NOUN
inlawrev-2922	666	27	the	the	DET
inlawrev-2922	666	28	original	original	ADJ
inlawrev-2922	666	29	tax	tax	NOUN
inlawrev-2922	666	30	appeal	appeal	NOUN
inlawrev-2922	666	31	,	,	PUNCT
inlawrev-2922	666	32	if	if	SCONJ
inlawrev-2922	666	33	the	the	DET
inlawrev-2922	666	34	tax	tax	NOUN
inlawrev-2922	666	35	court	court	NOUN
inlawrev-2922	666	36	finds	find	VERB
inlawrev-2922	666	37	that	that	SCONJ
inlawrev-2922	666	38	:	:	PUNCT
inlawrev-2922	666	39	(	(	PUNCT
inlawrev-2922	666	40	1	1	X
inlawrev-2922	666	41	)	)	PUNCT
inlawrev-2922	666	42	the	the	DET
inlawrev-2922	666	43	issues	issue	NOUN
inlawrev-2922	666	44	raised	raise	VERB
inlawrev-2922	666	45	by	by	ADP
inlawrev-2922	666	46	the	the	DET
inlawrev-2922	666	47	original	original	ADJ
inlawrev-2922	666	48	tax	tax	NOUN
inlawrev-2922	666	49	appeal	appeal	NOUN
inlawrev-2922	666	50	are	be	AUX
inlawrev-2922	666	51	substantial	substantial	ADJ
inlawrev-2922	666	52	.	.	PUNCT
inlawrev-2922	666	53	.	.	PUNCT
inlawrev-2922	666	54	.	.	PUNCT
inlawrev-2922	667	1	.'*^'^	.'*^'^	PROPN
inlawrev-2922	668	1	the	the	DET
inlawrev-2922	668	2	words	word	NOUN
inlawrev-2922	668	3	*	*	PUNCT
inlawrev-2922	668	4	spending	spend	VERB
inlawrev-2922	668	5	the	the	DET
inlawrev-2922	668	6	original	original	ADJ
inlawrev-2922	668	7	tax	tax	NOUN
inlawrev-2922	668	8	appeal'*"^	appeal'*"^	ADV
inlawrev-2922	668	9	strongly	strongly	ADV
inlawrev-2922	668	10	suggest	suggest	VERB
inlawrev-2922	668	11	that	that	SCONJ
inlawrev-2922	668	12	injunctive	injunctive	ADJ
inlawrev-2922	668	13	rehef	rehef	NOUN
inlawrev-2922	668	14	is	be	AUX
inlawrev-2922	668	15	proper	proper	ADJ
inlawrev-2922	668	16	only	only	ADV
inlawrev-2922	668	17	while	while	SCONJ
inlawrev-2922	668	18	the	the	DET
inlawrev-2922	668	19	merits	merit	NOUN
inlawrev-2922	668	20	of	of	ADP
inlawrev-2922	668	21	an	an	DET
inlawrev-2922	668	22	original	original	ADJ
inlawrev-2922	668	23	tax	tax	NOUN
inlawrev-2922	668	24	appeal	appeal	NOUN
inlawrev-2922	668	25	are	be	AUX
inlawrev-2922	668	26	ripe	ripe	ADJ
inlawrev-2922	668	27	.	.	PUNCT
inlawrev-2922	669	1	indeed	indeed	ADV
inlawrev-2922	669	2	,	,	PUNCT
inlawrev-2922	669	3	black	black	ADJ
inlawrev-2922	669	4	*	*	NOUN
inlawrev-2922	669	5	s	s	PART
inlawrev-2922	669	6	law	law	NOUN
inlawrev-2922	669	7	dictionary	dictionary	NOUN
inlawrev-2922	669	8	defines	define	VERB
inlawrev-2922	669	9	"	"	PUNCT
inlawrev-2922	669	10	pending	pende	VERB
inlawrev-2922	669	11	*	*	NOUN
inlawrev-2922	669	12	'	'	PUNCT
inlawrev-2922	669	13	to	to	PART
inlawrev-2922	669	14	mean	mean	VERB
inlawrev-2922	669	15	*	*	PUNCT
inlawrev-2922	669	16	*	*	PUNCT
inlawrev-2922	669	17	[	[	X
inlawrev-2922	669	18	b]egun	b]egun	PROPN
inlawrev-2922	669	19	,	,	PUNCT
inlawrev-2922	669	20	but	but	CCONJ
inlawrev-2922	669	21	not	not	PART
inlawrev-2922	669	22	yet	yet	ADV
inlawrev-2922	669	23	completed	complete	VERB
inlawrev-2922	669	24	;	;	PUNCT
inlawrev-2922	669	25	during	during	ADP
inlawrev-2922	669	26	;	;	PUNCT
inlawrev-2922	669	27	before	before	ADP
inlawrev-2922	669	28	the	the	DET
inlawrev-2922	669	29	conclusion	conclusion	NOUN
inlawrev-2922	669	30	of	of	ADP
inlawrev-2922	669	31	;	;	PUNCT
inlawrev-2922	669	32	prior	prior	ADV
inlawrev-2922	669	33	to	to	ADP
inlawrev-2922	669	34	the	the	DET
inlawrev-2922	669	35	completion	completion	NOUN
inlawrev-2922	669	36	of	of	ADP
inlawrev-2922	669	37	;	;	PUNCT
inlawrev-2922	669	38	unsettled	unsettled	ADJ
inlawrev-2922	669	39	;	;	PUNCT
inlawrev-2922	669	40	undetermined	undetermined	ADJ
inlawrev-2922	669	41	;	;	PUNCT
inlawrev-2922	669	42	in	in	ADP
inlawrev-2922	669	43	process	process	NOUN
inlawrev-2922	669	44	of	of	ADP
inlawrev-2922	669	45	settlement	settlement	NOUN
inlawrev-2922	669	46	or	or	CCONJ
inlawrev-2922	669	47	adjustment	adjustment	NOUN
inlawrev-2922	669	48	.	.	PUNCT
inlawrev-2922	670	1	"''^	"''^	PROPN
inlawrev-2922	671	1	this	this	DET
inlawrev-2922	671	2	authority	authority	NOUN
inlawrev-2922	671	3	further	far	ADV
inlawrev-2922	671	4	provides	provide	VERB
inlawrev-2922	671	5	that	that	SCONJ
inlawrev-2922	671	6	'	'	PUNCT
inlawrev-2922	671	7	*	*	PUNCT
inlawrev-2922	671	8	an	an	DET
inlawrev-2922	671	9	action	action	NOUN
inlawrev-2922	671	10	or	or	CCONJ
inlawrev-2922	671	11	suit	suit	NOUN
inlawrev-2922	671	12	is	be	AUX
inlawrev-2922	671	13	'	'	PUNCT
inlawrev-2922	671	14	pending	pende	VERB
inlawrev-2922	671	15	'	'	PUNCT
inlawrev-2922	671	16	from	from	ADP
inlawrev-2922	671	17	its	its	PRON
inlawrev-2922	671	18	inception	inception	NOUN
inlawrev-2922	671	19	until	until	ADP
inlawrev-2922	671	20	the	the	DET
inlawrev-2922	671	21	rendition	rendition	NOUN
inlawrev-2922	671	22	of	of	ADP
inlawrev-2922	671	23	final	final	ADJ
inlawrev-2922	671	24	judgment	judgment	NOUN
inlawrev-2922	671	25	.	.	PUNCT
inlawrev-2922	672	1	""^	""^	NOUN
inlawrev-2922	672	2	moreover	moreover	ADV
inlawrev-2922	672	3	,	,	PUNCT
inlawrev-2922	672	4	the	the	DET
inlawrev-2922	672	5	first	first	ADJ
inlawrev-2922	672	6	subsection	subsection	NOUN
inlawrev-2922	672	7	of	of	ADP
inlawrev-2922	672	8	indiana	indiana	PROPN
inlawrev-2922	672	9	code	code	PROPN
inlawrev-2922	672	10	section	section	PROPN
inlawrev-2922	672	11	33	33	NUM
inlawrev-2922	672	12	-	-	SYM
inlawrev-2922	672	13	3	3	NUM
inlawrev-2922	672	14	-	-	SYM
inlawrev-2922	672	15	5	5	NUM
inlawrev-2922	672	16	-	-	SYM
inlawrev-2922	672	17	1	1	NUM
inlawrev-2922	672	18	1(c	1(c	NUM
inlawrev-2922	672	19	)	)	PUNCT
inlawrev-2922	672	20	instructs	instruct	VERB
inlawrev-2922	672	21	the	the	DET
inlawrev-2922	672	22	indiana	indiana	PROPN
inlawrev-2922	672	23	tax	tax	PROPN
inlawrev-2922	672	24	court	court	NOUN
inlawrev-2922	672	25	to	to	PART
inlawrev-2922	672	26	look	look	VERB
inlawrev-2922	672	27	to	to	ADP
inlawrev-2922	672	28	the	the	DET
inlawrev-2922	672	29	*	*	NOUN
inlawrev-2922	672	30	*	*	NOUN
inlawrev-2922	672	31	issues	issue	NOUN
inlawrev-2922	672	32	raised	raise	VERB
inlawrev-2922	672	33	by	by	ADP
inlawrev-2922	672	34	the	the	DET
inlawrev-2922	672	35	original	original	ADJ
inlawrev-2922	672	36	113	113	NUM
inlawrev-2922	672	37	.	.	PUNCT
inlawrev-2922	673	1	i	i	PRON
inlawrev-2922	673	2	d.	d.	PROPN
inlawrev-2922	673	3	(	(	PUNCT
inlawrev-2922	673	4	footnotes	footnote	NOUN
inlawrev-2922	673	5	omitted	omit	VERB
inlawrev-2922	673	6	)	)	PUNCT
inlawrev-2922	673	7	.	.	PUNCT
inlawrev-2922	674	1	114	114	NUM
inlawrev-2922	674	2	.	.	PUNCT
inlawrev-2922	675	1	american	american	PROPN
inlawrev-2922	675	2	united	united	PROPN
inlawrev-2922	675	3	life	life	PROPN
inlawrev-2922	675	4	ins	ins	PROPN
inlawrev-2922	675	5	.	.	PUNCT
inlawrev-2922	675	6	co.	co.	PROPN
inlawrev-2922	676	1	v.	v.	ADP
inlawrev-2922	676	2	indiana	indiana	PROPN
inlawrev-2922	676	3	state	state	PROPN
inlawrev-2922	676	4	board	board	PROPN
inlawrev-2922	676	5	of	of	ADP
inlawrev-2922	676	6	tax	tax	NOUN
inlawrev-2922	676	7	comm'rs	comm'rs	NOUN
inlawrev-2922	676	8	,	,	PUNCT
inlawrev-2922	676	9	no	no	INTJ
inlawrev-2922	676	10	.	.	NOUN
inlawrev-2922	676	11	49t05	49t05	NUM
inlawrev-2922	676	12	-	-	PUNCT
inlawrev-2922	676	13	9008	9008	NUM
inlawrev-2922	676	14	-	-	PUNCT
inlawrev-2922	676	15	ta-40	ta-40	NOUN
inlawrev-2922	676	16	,	,	PUNCT
inlawrev-2922	676	17	slip	slip	VERB
inlawrev-2922	676	18	op	op	NOUN
inlawrev-2922	676	19	.	.	PUNCT
inlawrev-2922	677	1	(	(	PUNCT
inlawrev-2922	677	2	ind	ind	NOUN
inlawrev-2922	677	3	.	.	PUNCT
inlawrev-2922	678	1	t.c	t.c	PROPN
inlawrev-2922	678	2	.	.	PROPN
inlawrev-2922	678	3	oct	oct	PROPN
inlawrev-2922	678	4	.	.	PROPN
inlawrev-2922	678	5	29	29	NUM
inlawrev-2922	678	6	.	.	PUNCT
inlawrev-2922	678	7	1990	1990	NUM
inlawrev-2922	678	8	)	)	PUNCT
inlawrev-2922	678	9	.	.	PUNCT
inlawrev-2922	679	1	115	115	NUM
inlawrev-2922	679	2	.	.	PUNCT
inlawrev-2922	680	1	ind	ind	PROPN
inlawrev-2922	680	2	.	.	PUNCT
inlawrev-2922	681	1	code	code	PROPN
inlawrev-2922	681	2	§	§	PROPN
inlawrev-2922	681	3	33	33	NUM
inlawrev-2922	681	4	-	-	SYM
inlawrev-2922	681	5	3	3	NUM
inlawrev-2922	681	6	-	-	SYM
inlawrev-2922	681	7	5	5	NUM
inlawrev-2922	681	8	-	-	SYM
inlawrev-2922	681	9	1	1	NUM
inlawrev-2922	681	10	1(c	1(c	NUM
inlawrev-2922	681	11	)	)	PUNCT
inlawrev-2922	681	12	(	(	PUNCT
inlawrev-2922	681	13	1988	1988	NUM
inlawrev-2922	681	14	)	)	PUNCT
inlawrev-2922	681	15	(	(	PUNCT
inlawrev-2922	681	16	emphasis	emphasis	NOUN
inlawrev-2922	681	17	added	add	VERB
inlawrev-2922	681	18	)	)	PUNCT
inlawrev-2922	681	19	.	.	PUNCT
inlawrev-2922	682	1	116	116	NUM
inlawrev-2922	682	2	.	.	PUNCT
inlawrev-2922	683	1	i	i	PRON
inlawrev-2922	683	2	d.	d.	PROPN
inlawrev-2922	683	3	117	117	NUM
inlawrev-2922	683	4	.	.	PUNCT
inlawrev-2922	684	1	black	black	PROPN
inlawrev-2922	684	2	's	's	PART
inlawrev-2922	684	3	law	law	NOUN
inlawrev-2922	684	4	dictionary	dictionary	NOUN
inlawrev-2922	684	5	1021	1021	NUM
inlawrev-2922	684	6	(	(	PUNCT
inlawrev-2922	684	7	5th	5th	ADJ
inlawrev-2922	684	8	ed	ed	NOUN
inlawrev-2922	684	9	.	.	PROPN
inlawrev-2922	684	10	1979	1979	NUM
inlawrev-2922	684	11	)	)	PUNCT
inlawrev-2922	684	12	.	.	PUNCT
inlawrev-2922	685	1	118	118	NUM
inlawrev-2922	685	2	.	.	PUNCT
inlawrev-2922	686	1	i	i	PRON
inlawrev-2922	686	2	d.	d.	PROPN
inlawrev-2922	686	3	1991	1991	NUM
inlawrev-2922	686	4	]	]	PUNCT
inlawrev-2922	686	5	indiana	indiana	PROPN
inlawrev-2922	686	6	tax	tax	PROPN
inlawrev-2922	686	7	law	law	NOUN
inlawrev-2922	686	8	1149	1149	NUM
inlawrev-2922	686	9	tax	tax	NOUN
inlawrev-2922	686	10	appeal	appeal	NOUN
inlawrev-2922	686	11	"	"	PUNCT
inlawrev-2922	686	12	in	in	ADP
inlawrev-2922	686	13	order	order	NOUN
inlawrev-2922	686	14	to	to	PART
inlawrev-2922	686	15	rule	rule	VERB
inlawrev-2922	686	16	on	on	ADP
inlawrev-2922	686	17	the	the	DET
inlawrev-2922	686	18	injunctive	injunctive	ADJ
inlawrev-2922	686	19	relief	relief	NOUN
inlawrev-2922	686	20	petition	petition	NOUN
inlawrev-2922	686	21	.	.	PUNCT
inlawrev-2922	687	1	"	"	PUNCT
inlawrev-2922	687	2	^'^	^'^	PUNCT
inlawrev-2922	687	3	thus	thus	ADV
inlawrev-2922	687	4	,	,	PUNCT
inlawrev-2922	687	5	there	there	PRON
inlawrev-2922	687	6	is	be	VERB
inlawrev-2922	687	7	ample	ample	ADJ
inlawrev-2922	687	8	support	support	NOUN
inlawrev-2922	687	9	for	for	ADP
inlawrev-2922	687	10	the	the	DET
inlawrev-2922	687	11	indiana	indiana	PROPN
inlawrev-2922	687	12	supreme	supreme	PROPN
inlawrev-2922	687	13	court	court	PROPN
inlawrev-2922	687	14	's	's	PART
inlawrev-2922	687	15	decision	decision	NOUN
inlawrev-2922	687	16	.	.	PUNCT
inlawrev-2922	688	1	although	although	SCONJ
inlawrev-2922	688	2	,	,	PUNCT
inlawrev-2922	688	3	the	the	DET
inlawrev-2922	688	4	indiana	indiana	PROPN
inlawrev-2922	688	5	tax	tax	PROPN
inlawrev-2922	688	6	court	court	NOUN
inlawrev-2922	688	7	has	have	AUX
inlawrev-2922	688	8	consistently	consistently	ADV
inlawrev-2922	688	9	and	and	CCONJ
inlawrev-2922	688	10	understandably	understandably	ADV
inlawrev-2922	688	11	tried	try	VERB
inlawrev-2922	688	12	to	to	PART
inlawrev-2922	688	13	effect	effect	VERB
inlawrev-2922	688	14	the	the	DET
inlawrev-2922	688	15	legislature	legislature	NOUN
inlawrev-2922	688	16	's	's	PART
inlawrev-2922	688	17	goal	goal	NOUN
inlawrev-2922	688	18	of	of	ADP
inlawrev-2922	688	19	uniformity	uniformity	NOUN
inlawrev-2922	688	20	in	in	ADP
inlawrev-2922	688	21	indiana	indiana	PROPN
inlawrev-2922	688	22	tax	tax	NOUN
inlawrev-2922	688	23	matters	matter	NOUN
inlawrev-2922	688	24	,	,	PUNCT
inlawrev-2922	688	25	the	the	DET
inlawrev-2922	688	26	enabling	enable	VERB
inlawrev-2922	688	27	statute	statute	NOUN
inlawrev-2922	688	28	simply	simply	ADV
inlawrev-2922	688	29	prevents	prevent	VERB
inlawrev-2922	688	30	it	it	PRON
inlawrev-2922	688	31	from	from	ADP
inlawrev-2922	688	32	exercising	exercise	VERB
inlawrev-2922	688	33	jurisdiction	jurisdiction	NOUN
inlawrev-2922	688	34	over	over	ADP
inlawrev-2922	688	35	injunctive	injunctive	ADJ
inlawrev-2922	688	36	relief	relief	NOUN
inlawrev-2922	688	37	petitions	petition	NOUN
inlawrev-2922	688	38	when	when	SCONJ
inlawrev-2922	688	39	there	there	PRON
inlawrev-2922	688	40	is	be	VERB
inlawrev-2922	688	41	no	no	DET
inlawrev-2922	688	42	original	original	ADJ
inlawrev-2922	688	43	tax	tax	NOUN
inlawrev-2922	688	44	appeal	appeal	NOUN
inlawrev-2922	688	45	on	on	ADP
inlawrev-2922	688	46	file	file	NOUN
inlawrev-2922	688	47	.	.	PUNCT
inlawrev-2922	689	1	the	the	DET
inlawrev-2922	689	2	indiana	indiana	PROPN
inlawrev-2922	689	3	supreme	supreme	PROPN
inlawrev-2922	689	4	court	court	PROPN
inlawrev-2922	689	5	made	make	VERB
inlawrev-2922	689	6	it	it	PRON
inlawrev-2922	689	7	clear	clear	ADJ
inlawrev-2922	689	8	in	in	ADP
inlawrev-2922	689	9	aul	aul	NOUN
inlawrev-2922	689	10	that	that	SCONJ
inlawrev-2922	689	11	injunctive	injunctive	ADJ
inlawrev-2922	689	12	relief	relief	NOUN
inlawrev-2922	689	13	may	may	AUX
inlawrev-2922	689	14	not	not	PART
inlawrev-2922	689	15	be	be	AUX
inlawrev-2922	689	16	obtained	obtain	VERB
inlawrev-2922	689	17	unless	unless	SCONJ
inlawrev-2922	689	18	an	an	DET
inlawrev-2922	689	19	original	original	ADJ
inlawrev-2922	689	20	tax	tax	NOUN
inlawrev-2922	689	21	appeal	appeal	NOUN
inlawrev-2922	689	22	is	be	AUX
inlawrev-2922	689	23	on	on	ADP
inlawrev-2922	689	24	file	file	NOUN
inlawrev-2922	689	25	.	.	PUNCT
inlawrev-2922	690	1	'	'	NUM
inlawrev-2922	690	2	20	20	NUM
inlawrev-2922	690	3	2	2	NUM
inlawrev-2922	690	4	.	.	PUNCT
inlawrev-2922	691	1	the	the	DET
inlawrev-2922	691	2	aftermath	aftermath	NOUN
inlawrev-2922	691	3	of	of	ADP
inlawrev-2922	691	4	aul.—after	aul.—after	NOUN
inlawrev-2922	691	5	the	the	DET
inlawrev-2922	691	6	indiana	indiana	PROPN
inlawrev-2922	691	7	supreme	supreme	PROPN
inlawrev-2922	691	8	court	court	PROPN
inlawrev-2922	691	9	's	's	PART
inlawrev-2922	691	10	decision	decision	NOUN
inlawrev-2922	691	11	in	in	ADP
inlawrev-2922	691	12	aul	aul	NOUN
inlawrev-2922	691	13	,	,	PUNCT
inlawrev-2922	691	14	the	the	DET
inlawrev-2922	691	15	value	value	NOUN
inlawrev-2922	691	16	of	of	ADP
inlawrev-2922	691	17	the	the	DET
inlawrev-2922	691	18	indiana	indiana	PROPN
inlawrev-2922	691	19	tax	tax	PROPN
inlawrev-2922	691	20	court	court	NOUN
inlawrev-2922	691	21	's	's	PART
inlawrev-2922	691	22	injunctive	injunctive	ADJ
inlawrev-2922	691	23	relief	relief	NOUN
inlawrev-2922	691	24	provisions	provision	NOUN
inlawrev-2922	691	25	is	be	AUX
inlawrev-2922	691	26	uncertain	uncertain	ADJ
inlawrev-2922	691	27	.	.	PUNCT
inlawrev-2922	692	1	conceivably	conceivably	ADV
inlawrev-2922	692	2	,	,	PUNCT
inlawrev-2922	692	3	the	the	DET
inlawrev-2922	692	4	only	only	ADJ
inlawrev-2922	692	5	time	time	NOUN
inlawrev-2922	692	6	these	these	DET
inlawrev-2922	692	7	powers	power	NOUN
inlawrev-2922	692	8	can	can	AUX
inlawrev-2922	692	9	be	be	AUX
inlawrev-2922	692	10	used	use	VERB
inlawrev-2922	692	11	is	be	AUX
inlawrev-2922	692	12	when	when	SCONJ
inlawrev-2922	692	13	the	the	DET
inlawrev-2922	692	14	department	department	NOUN
inlawrev-2922	692	15	issues	issue	VERB
inlawrev-2922	692	16	a	a	DET
inlawrev-2922	692	17	final	final	ADJ
inlawrev-2922	692	18	determination	determination	NOUN
inlawrev-2922	692	19	in	in	ADP
inlawrev-2922	692	20	the	the	DET
inlawrev-2922	692	21	form	form	NOUN
inlawrev-2922	692	22	of	of	ADP
inlawrev-2922	692	23	a	a	DET
inlawrev-2922	692	24	letter	letter	NOUN
inlawrev-2922	692	25	of	of	ADP
inlawrev-2922	692	26	findings	finding	NOUN
inlawrev-2922	692	27	under	under	ADP
inlawrev-2922	692	28	section	section	NOUN
inlawrev-2922	692	29	6	6	NUM
inlawrev-2922	692	30	-	-	SYM
inlawrev-2922	692	31	8	8	NUM
inlawrev-2922	692	32	.	.	NOUN
inlawrev-2922	692	33	1	1	NUM
inlawrev-2922	692	34	-	-	SYM
inlawrev-2922	692	35	51(e	51(e	NUM
inlawrev-2922	692	36	)	)	PUNCT
inlawrev-2922	692	37	and	and	CCONJ
inlawrev-2922	692	38	begins	begin	VERB
inlawrev-2922	692	39	collection	collection	NOUN
inlawrev-2922	692	40	efforts	effort	NOUN
inlawrev-2922	692	41	.	.	PUNCT
inlawrev-2922	693	1	'	'	PUNCT
inlawrev-2922	693	2	2	2	X
inlawrev-2922	693	3	'	'	PUNCT
inlawrev-2922	693	4	this	this	DET
inlawrev-2922	693	5	assumes	assume	NOUN
inlawrev-2922	693	6	,	,	PUNCT
inlawrev-2922	693	7	of	of	ADP
inlawrev-2922	693	8	course	course	NOUN
inlawrev-2922	693	9	,	,	PUNCT
inlawrev-2922	693	10	that	that	SCONJ
inlawrev-2922	693	11	a	a	DET
inlawrev-2922	693	12	letter	letter	NOUN
inlawrev-2922	693	13	of	of	ADP
inlawrev-2922	693	14	findings	finding	NOUN
inlawrev-2922	693	15	constitutes	constitute	VERB
inlawrev-2922	693	16	a	a	DET
inlawrev-2922	693	17	"	"	PUNCT
inlawrev-2922	693	18	final	final	ADJ
inlawrev-2922	693	19	determination	determination	NOUN
inlawrev-2922	693	20	"	"	PUNCT
inlawrev-2922	693	21	for	for	ADP
inlawrev-2922	693	22	purposes	purpose	NOUN
inlawrev-2922	693	23	of	of	ADP
inlawrev-2922	693	24	appeal	appeal	NOUN
inlawrev-2922	693	25	to	to	ADP
inlawrev-2922	693	26	the	the	DET
inlawrev-2922	693	27	indiana	indiana	PROPN
inlawrev-2922	693	28	tax	tax	PROPN
inlawrev-2922	693	29	court	court	NOUN
inlawrev-2922	693	30	,	,	PUNCT
inlawrev-2922	693	31	an	an	DET
inlawrev-2922	693	32	issue	issue	NOUN
inlawrev-2922	693	33	which	which	PRON
inlawrev-2922	693	34	,	,	PUNCT
inlawrev-2922	693	35	as	as	SCONJ
inlawrev-2922	693	36	discussed	discuss	VERB
inlawrev-2922	693	37	previously	previously	ADV
inlawrev-2922	693	38	,	,	PUNCT
inlawrev-2922	693	39	'	'	PUNCT
inlawrev-2922	693	40	^^	^^	PUNCT
inlawrev-2922	693	41	is	be	AUX
inlawrev-2922	693	42	quite	quite	ADV
inlawrev-2922	693	43	problematic	problematic	ADJ
inlawrev-2922	693	44	.	.	PUNCT
inlawrev-2922	694	1	hopefully	hopefully	ADV
inlawrev-2922	694	2	,	,	PUNCT
inlawrev-2922	694	3	the	the	DET
inlawrev-2922	694	4	legislature	legislature	NOUN
inlawrev-2922	694	5	will	will	AUX
inlawrev-2922	694	6	act	act	VERB
inlawrev-2922	694	7	quickly	quickly	ADV
inlawrev-2922	694	8	to	to	PART
inlawrev-2922	694	9	enact	enact	VERB
inlawrev-2922	694	10	amendments	amendment	NOUN
inlawrev-2922	694	11	similar	similar	ADJ
inlawrev-2922	694	12	to	to	ADP
inlawrev-2922	694	13	those	those	PRON
inlawrev-2922	694	14	proposed	propose	VERB
inlawrev-2922	694	15	earlier	early	ADV
inlawrev-2922	694	16	in	in	ADP
inlawrev-2922	694	17	this	this	DET
inlawrev-2922	694	18	article'^^	article'^^	NOUN
inlawrev-2922	694	19	to	to	PART
inlawrev-2922	694	20	allow	allow	VERB
inlawrev-2922	694	21	jurisdiction	jurisdiction	NOUN
inlawrev-2922	694	22	when	when	SCONJ
inlawrev-2922	694	23	a	a	DET
inlawrev-2922	694	24	listed	list	VERB
inlawrev-2922	694	25	tax	tax	NOUN
inlawrev-2922	694	26	has	have	AUX
inlawrev-2922	694	27	not	not	PART
inlawrev-2922	694	28	been	be	AUX
inlawrev-2922	694	29	paid	pay	VERB
inlawrev-2922	694	30	.	.	PUNCT
inlawrev-2922	695	1	until	until	SCONJ
inlawrev-2922	695	2	such	such	ADJ
inlawrev-2922	695	3	amendments	amendment	NOUN
inlawrev-2922	695	4	are	be	AUX
inlawrev-2922	695	5	passed	pass	VERB
inlawrev-2922	695	6	into	into	ADP
inlawrev-2922	695	7	law	law	NOUN
inlawrev-2922	695	8	,	,	PUNCT
inlawrev-2922	695	9	however	however	ADV
inlawrev-2922	695	10	,	,	PUNCT
inlawrev-2922	695	11	the	the	DET
inlawrev-2922	695	12	indiana	indiana	PROPN
inlawrev-2922	695	13	tax	tax	PROPN
inlawrev-2922	695	14	court	court	NOUN
inlawrev-2922	695	15	's	's	PART
inlawrev-2922	695	16	jurisdiction	jurisdiction	NOUN
inlawrev-2922	695	17	over	over	ADP
inlawrev-2922	695	18	appeals	appeal	NOUN
inlawrev-2922	695	19	from	from	ADP
inlawrev-2922	695	20	letters	letter	NOUN
inlawrev-2922	695	21	of	of	ADP
inlawrev-2922	695	22	findings	finding	NOUN
inlawrev-2922	695	23	is	be	AUX
inlawrev-2922	695	24	tenuous	tenuous	ADJ
inlawrev-2922	695	25	.	.	PUNCT
inlawrev-2922	696	1	nonetheless	nonetheless	ADV
inlawrev-2922	696	2	,	,	PUNCT
inlawrev-2922	696	3	taxpayers	taxpayer	NOUN
inlawrev-2922	696	4	should	should	AUX
inlawrev-2922	696	5	continue	continue	VERB
inlawrev-2922	696	6	to	to	PART
inlawrev-2922	696	7	seek	seek	VERB
inlawrev-2922	696	8	injunctive	injunctive	ADJ
inlawrev-2922	696	9	relief	relief	NOUN
inlawrev-2922	696	10	in	in	ADP
inlawrev-2922	696	11	these	these	DET
inlawrev-2922	696	12	cases	case	NOUN
inlawrev-2922	696	13	.	.	PUNCT
inlawrev-2922	697	1	the	the	DET
inlawrev-2922	697	2	indiana	indiana	PROPN
inlawrev-2922	697	3	tax	tax	PROPN
inlawrev-2922	697	4	court	court	NOUN
inlawrev-2922	697	5	has	have	AUX
inlawrev-2922	697	6	been	be	AUX
inlawrev-2922	697	7	willing	willing	ADJ
inlawrev-2922	697	8	to	to	PART
inlawrev-2922	697	9	accept	accept	VERB
inlawrev-2922	697	10	petitions	petition	NOUN
inlawrev-2922	697	11	challenging	challenge	VERB
inlawrev-2922	697	12	letters	letter	NOUN
inlawrev-2922	697	13	of	of	ADP
inlawrev-2922	697	14	findings	finding	NOUN
inlawrev-2922	697	15	,	,	PUNCT
inlawrev-2922	697	16	and	and	CCONJ
inlawrev-2922	697	17	the	the	DET
inlawrev-2922	697	18	department	department	NOUN
inlawrev-2922	697	19	has	have	AUX
inlawrev-2922	697	20	not	not	PART
inlawrev-2922	697	21	objected	object	VERB
inlawrev-2922	697	22	to	to	ADP
inlawrev-2922	697	23	date	date	NOUN
inlawrev-2922	697	24	.	.	PUNCT
inlawrev-2922	698	1	provided	provide	VERB
inlawrev-2922	698	2	that	that	SCONJ
inlawrev-2922	698	3	such	such	ADJ
inlawrev-2922	698	4	petitions	petition	NOUN
inlawrev-2922	698	5	are	be	AUX
inlawrev-2922	698	6	accompanied	accompany	VERB
inlawrev-2922	698	7	by	by	ADP
inlawrev-2922	698	8	an	an	DET
inlawrev-2922	698	9	original	original	ADJ
inlawrev-2922	698	10	tax	tax	NOUN
inlawrev-2922	698	11	appeal	appeal	NOUN
inlawrev-2922	698	12	as	as	SCONJ
inlawrev-2922	698	13	required	require	VERB
inlawrev-2922	698	14	by	by	ADP
inlawrev-2922	698	15	aul	aul	PROPN
inlawrev-2922	698	16	,	,	PUNCT
inlawrev-2922	698	17	injunctive	injunctive	ADJ
inlawrev-2922	698	18	relief	relief	NOUN
inlawrev-2922	698	19	is	be	AUX
inlawrev-2922	698	20	,	,	PUNCT
inlawrev-2922	698	21	from	from	ADP
inlawrev-2922	698	22	a	a	DET
inlawrev-2922	698	23	practical	practical	ADJ
inlawrev-2922	698	24	standpoint	standpoint	NOUN
inlawrev-2922	698	25	,	,	PUNCT
inlawrev-2922	698	26	still	still	ADV
inlawrev-2922	698	27	available	available	ADJ
inlawrev-2922	698	28	.	.	PUNCT
inlawrev-2922	699	1	without	without	ADP
inlawrev-2922	699	2	legislative	legislative	ADJ
inlawrev-2922	699	3	action	action	NOUN
inlawrev-2922	699	4	,	,	PUNCT
inlawrev-2922	699	5	however	however	ADV
inlawrev-2922	699	6	,	,	PUNCT
inlawrev-2922	699	7	the	the	DET
inlawrev-2922	699	8	jurisdictional	jurisdictional	ADJ
inlawrev-2922	699	9	foundations	foundation	NOUN
inlawrev-2922	699	10	of	of	ADP
inlawrev-2922	699	11	such	such	ADJ
inlawrev-2922	699	12	relief	relief	NOUN
inlawrev-2922	699	13	are	be	AUX
inlawrev-2922	699	14	tenuous	tenuous	ADJ
inlawrev-2922	699	15	at	at	ADV
inlawrev-2922	699	16	best	well	ADV
inlawrev-2922	699	17	.	.	PUNCT
inlawrev-2922	700	1	d.	d.	PROPN
inlawrev-2922	700	2	summary	summary	NOUN
inlawrev-2922	700	3	of	of	ADP
inlawrev-2922	700	4	the	the	DET
inlawrev-2922	700	5	jurisdiction	jurisdiction	NOUN
inlawrev-2922	700	6	of	of	ADP
inlawrev-2922	700	7	the	the	DET
inlawrev-2922	700	8	indiana	indiana	PROPN
inlawrev-2922	700	9	tax	tax	PROPN
inlawrev-2922	700	10	court	court	NOUN
inlawrev-2922	700	11	the	the	DET
inlawrev-2922	700	12	following	follow	VERB
inlawrev-2922	700	13	tables	table	NOUN
inlawrev-2922	700	14	summarize	summarize	VERB
inlawrev-2922	700	15	the	the	DET
inlawrev-2922	700	16	indiana	indiana	PROPN
inlawrev-2922	700	17	tax	tax	PROPN
inlawrev-2922	700	18	court	court	NOUN
inlawrev-2922	700	19	's	's	PART
inlawrev-2922	700	20	basic	basic	ADJ
inlawrev-2922	700	21	jurisdiction	jurisdiction	NOUN
inlawrev-2922	700	22	over	over	ADP
inlawrev-2922	700	23	indiana	indiana	PROPN
inlawrev-2922	700	24	tax	tax	NOUN
inlawrev-2922	700	25	issues	issue	NOUN
inlawrev-2922	700	26	:	:	PUNCT
inlawrev-2922	700	27	119	119	NUM
inlawrev-2922	700	28	.	.	PUNCT
inlawrev-2922	701	1	ind	ind	PROPN
inlawrev-2922	701	2	.	.	PUNCT
inlawrev-2922	702	1	code	code	PROPN
inlawrev-2922	702	2	§	§	PROPN
inlawrev-2922	702	3	33	33	NUM
inlawrev-2922	702	4	-	-	SYM
inlawrev-2922	702	5	3	3	NUM
inlawrev-2922	702	6	-	-	SYM
inlawrev-2922	702	7	5	5	NUM
inlawrev-2922	702	8	-	-	SYM
inlawrev-2922	702	9	1	1	NUM
inlawrev-2922	702	10	1(c)(1	1(c)(1	NUM
inlawrev-2922	702	11	)	)	PUNCT
inlawrev-2922	702	12	(	(	PUNCT
inlawrev-2922	702	13	1988	1988	NUM
inlawrev-2922	702	14	)	)	PUNCT
inlawrev-2922	702	15	.	.	PUNCT
inlawrev-2922	703	1	120	120	NUM
inlawrev-2922	703	2	.	.	PUNCT
inlawrev-2922	704	1	no	no	INTJ
inlawrev-2922	704	2	.	.	PUNCT
inlawrev-2922	705	1	49t05	49t05	NUM
inlawrev-2922	705	2	-	-	PUNCT
inlawrev-2922	705	3	9(x)8	9(x)8	NOUN
inlawrev-2922	705	4	-	-	PUNCT
inlawrev-2922	705	5	ta-40	ta-40	NOUN
inlawrev-2922	705	6	,	,	PUNCT
inlawrev-2922	705	7	slip	slip	VERB
inlawrev-2922	705	8	op	op	NOUN
inlawrev-2922	705	9	.	.	PUNCT
inlawrev-2922	706	1	(	(	PUNCT
inlawrev-2922	706	2	ind	ind	NOUN
inlawrev-2922	706	3	.	.	PUNCT
inlawrev-2922	707	1	t.c	t.c	PROPN
inlawrev-2922	707	2	.	.	PROPN
inlawrev-2922	707	3	oct	oct	PROPN
inlawrev-2922	707	4	.	.	PROPN
inlawrev-2922	707	5	29	29	NUM
inlawrev-2922	707	6	,	,	PUNCT
inlawrev-2922	707	7	1990	1990	NUM
inlawrev-2922	707	8	)	)	PUNCT
inlawrev-2922	707	9	.	.	PUNCT
inlawrev-2922	708	1	121	121	NUM
inlawrev-2922	708	2	.	.	PUNCT
inlawrev-2922	709	1	ind	ind	PROPN
inlawrev-2922	709	2	.	.	PUNCT
inlawrev-2922	710	1	code	code	PROPN
inlawrev-2922	710	2	§	§	PROPN
inlawrev-2922	710	3	6	6	NUM
inlawrev-2922	710	4	-	-	SYM
inlawrev-2922	710	5	8.1	8.1	NUM
inlawrev-2922	710	6	-	-	PUNCT
inlawrev-2922	710	7	5	5	NUM
inlawrev-2922	710	8	-	-	PUNCT
inlawrev-2922	710	9	l(e	l(e	NOUN
inlawrev-2922	710	10	)	)	PUNCT
inlawrev-2922	710	11	(	(	PUNCT
inlawrev-2922	710	12	supp	supp	NOUN
inlawrev-2922	710	13	.	.	PUNCT
inlawrev-2922	710	14	1990	1990	NUM
inlawrev-2922	710	15	)	)	PUNCT
inlawrev-2922	710	16	.	.	PUNCT
inlawrev-2922	711	1	122	122	X
inlawrev-2922	711	2	.	.	PUNCT
inlawrev-2922	712	1	see	see	VERB
inlawrev-2922	712	2	supra	supra	PROPN
inlawrev-2922	712	3	section	section	PROPN
inlawrev-2922	712	4	ii.b.2.a.-c	ii.b.2.a.-c	PRON
inlawrev-2922	712	5	.	.	PUNCT
inlawrev-2922	713	1	123	123	NUM
inlawrev-2922	713	2	.	.	PUNCT
inlawrev-2922	714	1	see	see	VERB
inlawrev-2922	714	2	supra	supra	PROPN
inlawrev-2922	714	3	section	section	PROPN
inlawrev-2922	714	4	ii.b.2.d	ii.b.2.d	PROPN
inlawrev-2922	714	5	.	.	PROPN
inlawrev-2922	714	6	1150	1150	NUM
inlawrev-2922	714	7	indiana	indiana	PROPN
inlawrev-2922	714	8	law	law	PROPN
inlawrev-2922	714	9	review	review	NOUN
inlawrev-2922	715	1	[	[	X
inlawrev-2922	715	2	vol	vol	NOUN
inlawrev-2922	715	3	.	.	PUNCT
inlawrev-2922	716	1	24:1125	24:1125	NUM
inlawrev-2922	717	1	1	1	NUM
inlawrev-2922	717	2	.	.	PUNCT
inlawrev-2922	717	3	appeals	appeal	NOUN
inlawrev-2922	717	4	from	from	ADP
inlawrev-2922	717	5	the	the	DET
inlawrev-2922	717	6	department	department	NOUN
inlawrev-2922	717	7	of	of	ADP
inlawrev-2922	717	8	revenue	revenue	NOUN
inlawrev-2922	717	9	tax	tax	NOUN
inlawrev-2922	717	10	nature	nature	NOUN
inlawrev-2922	717	11	of	of	ADP
inlawrev-2922	717	12	involved	involved	ADJ
inlawrev-2922	717	13	determination	determination	NOUN
inlawrev-2922	717	14	authority	authority	NOUN
inlawrev-2922	717	15	jurisdiction	jurisdiction	NOUN
inlawrev-2922	717	16	listed	list	VERB
inlawrev-2922	717	17	taxes	taxis	NOUN
inlawrev-2922	717	18	denials	denial	NOUN
inlawrev-2922	717	19	of	of	ADP
inlawrev-2922	717	20	6	6	NUM
inlawrev-2922	717	21	-	-	SYM
inlawrev-2922	717	22	8.1	8.1	NUM
inlawrev-2922	717	23	-	-	PUNCT
inlawrev-2922	717	24	9	9	NUM
inlawrev-2922	717	25	-	-	PUNCT
inlawrev-2922	717	26	l(c	l(c	NOUN
inlawrev-2922	717	27	)	)	PUNCT
inlawrev-2922	718	1	yes	yes	INTJ
inlawrev-2922	718	2	refund	refund	NOUN
inlawrev-2922	718	3	claims	claim	VERB
inlawrev-2922	718	4	33	33	NUM
inlawrev-2922	718	5	-	-	SYM
inlawrev-2922	718	6	3	3	NUM
inlawrev-2922	718	7	-	-	PUNCT
inlawrev-2922	718	8	5	5	NUM
inlawrev-2922	718	9	-	-	SYM
inlawrev-2922	718	10	2	2	NUM
inlawrev-2922	718	11	inheritance	inheritance	NOUN
inlawrev-2922	718	12	tsix	tsix	NOUN
inlawrev-2922	718	13	redeterminations	redetermination	NOUN
inlawrev-2922	718	14	of	of	ADP
inlawrev-2922	718	15	inheritance	inheritance	NOUN
inlawrev-2922	718	16	tax	tax	NOUN
inlawrev-2922	718	17	6	6	NUM
inlawrev-2922	718	18	-	-	SYM
inlawrev-2922	718	19	4.1	4.1	NUM
inlawrev-2922	718	20	-	-	PUNCT
inlawrev-2922	718	21	7	7	NUM
inlawrev-2922	718	22	-	-	SYM
inlawrev-2922	718	23	7	7	NUM
inlawrev-2922	718	24	yes	yes	NOUN
inlawrev-2922	718	25	inheritance	inheritance	NOUN
inlawrev-2922	718	26	and	and	CCONJ
inlawrev-2922	718	27	inheritance	inheritance	NOUN
inlawrev-2922	718	28	or	or	CCONJ
inlawrev-2922	718	29	estate	estate	NOUN
inlawrev-2922	718	30	6	6	NUM
inlawrev-2922	718	31	-	-	SYM
inlawrev-2922	718	32	4.1	4.1	NUM
inlawrev-2922	718	33	-	-	SYM
inlawrev-2922	718	34	10.5	10.5	NUM
inlawrev-2922	718	35	yes	yes	NOUN
inlawrev-2922	718	36	determinations	determination	NOUN
inlawrev-2922	718	37	tax	tax	NOUN
inlawrev-2922	718	38	refunds	refund	NOUN
inlawrev-2922	718	39	of	of	ADP
inlawrev-2922	718	40	estate	estate	NOUN
inlawrev-2922	718	41	tax	tax	NOUN
inlawrev-2922	718	42	estate	estate	NOUN
inlawrev-2922	718	43	tax	tax	NOUN
inlawrev-2922	718	44	final	final	ADJ
inlawrev-2922	718	45	determinations	determination	NOUN
inlawrev-2922	718	46	of	of	ADP
inlawrev-2922	718	47	estate	estate	NOUN
inlawrev-2922	718	48	tax	tax	NOUN
inlawrev-2922	718	49	6	6	NUM
inlawrev-2922	718	50	-	-	SYM
inlawrev-2922	718	51	4.1	4.1	NUM
inlawrev-2922	718	52	-	-	PUNCT
inlawrev-2922	718	53	11	11	NUM
inlawrev-2922	718	54	-	-	SYM
inlawrev-2922	718	55	7	7	NUM
inlawrev-2922	718	56	yes	yes	PRON
inlawrev-2922	718	57	listed	list	VERB
inlawrev-2922	718	58	taxes	taxis	NOUN
inlawrev-2922	718	59	letters	letter	NOUN
inlawrev-2922	718	60	of	of	ADP
inlawrev-2922	718	61	findings	finding	NOUN
inlawrev-2922	718	62	33	33	NUM
inlawrev-2922	718	63	-	-	SYM
inlawrev-2922	718	64	3	3	NUM
inlawrev-2922	718	65	-	-	PUNCT
inlawrev-2922	718	66	5	5	NUM
inlawrev-2922	718	67	-	-	SYM
inlawrev-2922	718	68	2	2	NUM
inlawrev-2922	718	69	doubtful	doubtful	ADJ
inlawrev-2922	718	70	,	,	PUNCT
inlawrev-2922	718	71	but	but	CCONJ
inlawrev-2922	718	72	under	under	ADP
inlawrev-2922	718	73	6	6	NUM
inlawrev-2922	718	74	-	-	SYM
inlawrev-2922	718	75	8.1	8.1	NUM
inlawrev-2922	718	76	-	-	PUNCT
inlawrev-2922	718	77	5	5	NUM
inlawrev-2922	718	78	-	-	SYM
inlawrev-2922	718	79	1	1	NUM
inlawrev-2922	718	80	such	such	ADJ
inlawrev-2922	718	81	petitions	petition	NOUN
inlawrev-2922	718	82	are	be	AUX
inlawrev-2922	718	83	routinely	routinely	ADV
inlawrev-2922	718	84	accepted'^	accepted'^	VERB
inlawrev-2922	718	85	'	'	PROPN
inlawrev-2922	718	86	*	*	NUM
inlawrev-2922	718	87	2	2	X
inlawrev-2922	718	88	.	.	PUNCT
inlawrev-2922	719	1	appeals	appeal	NOUN
inlawrev-2922	719	2	from	from	ADP
inlawrev-2922	719	3	the	the	DET
inlawrev-2922	719	4	state	state	NOUN
inlawrev-2922	719	5	board	board	PROPN
inlawrev-2922	719	6	of	of	ADP
inlawrev-2922	719	7	tax	tax	NOUN
inlawrev-2922	719	8	commissioners	commissioner	NOUN
inlawrev-2922	719	9	tax	tax	VERB
inlawrev-2922	719	10	nature	nature	NOUN
inlawrev-2922	719	11	of	of	ADP
inlawrev-2922	719	12	involved	involved	ADJ
inlawrev-2922	719	13	determination	determination	NOUN
inlawrev-2922	719	14	authority	authority	NOUN
inlawrev-2922	719	15	jurisdiction	jurisdiction	NOUN
inlawrev-2922	719	16	property	property	NOUN
inlawrev-2922	719	17	final	final	ADJ
inlawrev-2922	719	18	determinations	determination	NOUN
inlawrev-2922	719	19	6	6	NUM
inlawrev-2922	719	20	-	-	SYM
inlawrev-2922	719	21	1.1	1.1	NUM
inlawrev-2922	719	22	-	-	PUNCT
inlawrev-2922	719	23	15	15	NUM
inlawrev-2922	719	24	-	-	SYM
inlawrev-2922	719	25	5	5	NUM
inlawrev-2922	719	26	yes	yes	NOUN
inlawrev-2922	719	27	taxes	taxis	NOUN
inlawrev-2922	719	28	assessments	assessment	VERB
inlawrev-2922	719	29	33	33	NUM
inlawrev-2922	719	30	-	-	SYM
inlawrev-2922	719	31	3	3	NUM
inlawrev-2922	719	32	-	-	SYM
inlawrev-2922	719	33	5	5	NUM
inlawrev-2922	719	34	-	-	SYM
inlawrev-2922	719	35	2	2	NUM
inlawrev-2922	719	36	property	property	NOUN
inlawrev-2922	719	37	denials	denial	NOUN
inlawrev-2922	719	38	of	of	ADP
inlawrev-2922	719	39	herff	herff	PROPN
inlawrev-2922	719	40	uncertain	uncertain	ADJ
inlawrev-2922	719	41	,	,	PUNCT
inlawrev-2922	719	42	but	but	CCONJ
inlawrev-2922	719	43	taxes	taxis	NOUN
inlawrev-2922	719	44	refund	refund	VERB
inlawrev-2922	719	45	claims	claim	NOUN
inlawrev-2922	719	46	jones	jones	PROPN
inlawrev-2922	719	47	,	,	PUNCT
inlawrev-2922	719	48	512	512	NUM
inlawrev-2922	719	49	tax	tax	NOUN
inlawrev-2922	719	50	court	court	NOUN
inlawrev-2922	719	51	n.e.2d	n.e.2d	NOUN
inlawrev-2922	719	52	485	485	NUM
inlawrev-2922	719	53	asserts	assert	VERB
inlawrev-2922	719	54	{	{	PUNCT
inlawrev-2922	719	55	dicta	dicta	ADJ
inlawrev-2922	719	56	)	)	PUNCT
inlawrev-2922	719	57	jurisdiction	jurisdiction	NOUN
inlawrev-2922	719	58	'	'	PUNCT
inlawrev-2922	719	59	"	"	PUNCT
inlawrev-2922	720	1	3	3	NUM
inlawrev-2922	720	2	.	.	X
inlawrev-2922	720	3	injunctive	injunctive	ADJ
inlawrev-2922	720	4	relief	relief	NOUN
inlawrev-2922	720	5	jurisdiction	jurisdiction	NOUN
inlawrev-2922	720	6	tax	tax	NOUN
inlawrev-2922	720	7	nature	nature	NOUN
inlawrev-2922	720	8	of	of	ADP
inlawrev-2922	720	9	involved	involved	ADJ
inlawrev-2922	720	10	determination	determination	NOUN
inlawrev-2922	720	11	authority	authority	NOUN
inlawrev-2922	720	12	jurisdiction	jurisdiction	NOUN
inlawrev-2922	720	13	listed	list	VERB
inlawrev-2922	720	14	tax	tax	NOUN
inlawrev-2922	720	15	or	or	CCONJ
inlawrev-2922	720	16	denial	denial	NOUN
inlawrev-2922	720	17	of	of	ADP
inlawrev-2922	720	18	claim	claim	NOUN
inlawrev-2922	720	19	33	33	NUM
inlawrev-2922	720	20	-	-	SYM
inlawrev-2922	720	21	3	3	NUM
inlawrev-2922	720	22	-	-	SYM
inlawrev-2922	720	23	5	5	NUM
inlawrev-2922	720	24	-	-	SYM
inlawrev-2922	720	25	11	11	NUM
inlawrev-2922	720	26	yes	yes	NOUN
inlawrev-2922	720	27	,	,	PUNCT
inlawrev-2922	720	28	but	but	CCONJ
inlawrev-2922	720	29	tax	tax	NOUN
inlawrev-2922	720	30	property	property	NOUN
inlawrev-2922	720	31	tax	tax	NOUN
inlawrev-2922	720	32	for	for	ADP
inlawrev-2922	720	33	refund	refund	NOUN
inlawrev-2922	720	34	has	have	AUX
inlawrev-2922	720	35	already	already	ADV
inlawrev-2922	720	36	been	be	AUX
inlawrev-2922	720	37	paid	pay	VERB
inlawrev-2922	720	38	property	property	NOUN
inlawrev-2922	720	39	tax	tax	NOUN
inlawrev-2922	720	40	final	final	ADJ
inlawrev-2922	720	41	determination	determination	NOUN
inlawrev-2922	720	42	33	33	NUM
inlawrev-2922	720	43	-	-	SYM
inlawrev-2922	720	44	3	3	NUM
inlawrev-2922	720	45	-	-	SYM
inlawrev-2922	720	46	5	5	NUM
inlawrev-2922	720	47	-	-	SYM
inlawrev-2922	720	48	11	11	NUM
inlawrev-2922	720	49	yes	yes	NOUN
inlawrev-2922	720	50	,	,	PUNCT
inlawrev-2922	720	51	but	but	CCONJ
inlawrev-2922	720	52	tax	tax	NOUN
inlawrev-2922	720	53	assessment	assessment	NOUN
inlawrev-2922	720	54	increase	increase	NOUN
inlawrev-2922	720	55	is	be	AUX
inlawrev-2922	720	56	effectively	effectively	ADV
inlawrev-2922	720	57	stayed	stay	VERB
inlawrev-2922	720	58	listed	list	VERB
inlawrev-2922	720	59	tax	tax	NOUN
inlawrev-2922	720	60	letter	letter	NOUN
inlawrev-2922	720	61	of	of	ADP
inlawrev-2922	720	62	findings	finding	NOUN
inlawrev-2922	720	63	33	33	NUM
inlawrev-2922	720	64	-	-	SYM
inlawrev-2922	720	65	3	3	NUM
inlawrev-2922	720	66	-	-	PUNCT
inlawrev-2922	720	67	5	5	NUM
inlawrev-2922	720	68	-	-	SYM
inlawrev-2922	720	69	11	11	NUM
inlawrev-2922	720	70	doubtful	doubtful	ADJ
inlawrev-2922	720	71	,	,	PUNCT
inlawrev-2922	720	72	but	but	CCONJ
inlawrev-2922	720	73	under	under	ADP
inlawrev-2922	720	74	6	6	NUM
inlawrev-2922	720	75	-	-	SYM
inlawrev-2922	720	76	8.1	8.1	NUM
inlawrev-2922	720	77	-	-	PUNCT
inlawrev-2922	720	78	5	5	NUM
inlawrev-2922	720	79	-	-	SYM
inlawrev-2922	720	80	1	1	NUM
inlawrev-2922	720	81	tax	tax	NOUN
inlawrev-2922	720	82	court	court	NOUN
inlawrev-2922	720	83	accepts	accept	VERB
inlawrev-2922	720	84	such	such	ADJ
inlawrev-2922	720	85	petitions	petition	NOUN
inlawrev-2922	720	86	listed	list	VERB
inlawrev-2922	720	87	tax	tax	NOUN
inlawrev-2922	720	88	or	or	CCONJ
inlawrev-2922	720	89	any	any	DET
inlawrev-2922	720	90	type	type	NOUN
inlawrev-2922	720	91	of	of	ADP
inlawrev-2922	720	92	decision	decision	NOUN
inlawrev-2922	720	93	aul	aul	NOUN
inlawrev-2922	720	94	case	case	NOUN
inlawrev-2922	720	95	no	no	DET
inlawrev-2922	720	96	property	property	NOUN
inlawrev-2922	720	97	tax	tax	NOUN
inlawrev-2922	720	98	(	(	PUNCT
inlawrev-2922	720	99	city	city	NOUN
inlawrev-2922	720	100	of	of	ADP
inlawrev-2922	720	101	where	where	SCONJ
inlawrev-2922	720	102	no	no	DET
inlawrev-2922	720	103	original	original	ADJ
inlawrev-2922	720	104	indpls	indpls	NOUN
inlawrev-2922	720	105	.	.	PUNCT
inlawrev-2922	721	1	v.	v.	ADP
inlawrev-2922	721	2	tax	tax	NOUN
inlawrev-2922	721	3	appeal	appeal	NOUN
inlawrev-2922	721	4	on	on	ADP
inlawrev-2922	721	5	tax	tax	NOUN
inlawrev-2922	721	6	ct	ct	PROPN
inlawrev-2922	721	7	.	.	PUNCT
inlawrev-2922	721	8	)	)	PUNCT
inlawrev-2922	721	9	.	.	PUNCT
inlawrev-2922	722	1	file	file	NOUN
inlawrev-2922	722	2	124	124	NUM
inlawrev-2922	722	3	.	.	PUNCT
inlawrev-2922	723	1	the	the	DET
inlawrev-2922	723	2	legislation	legislation	NOUN
inlawrev-2922	723	3	proposed	propose	VERB
inlawrev-2922	723	4	in	in	ADP
inlawrev-2922	723	5	this	this	DET
inlawrev-2922	723	6	article	article	NOUN
inlawrev-2922	723	7	would	would	AUX
inlawrev-2922	723	8	provide	provide	VERB
inlawrev-2922	723	9	jurisdiction	jurisdiction	NOUN
inlawrev-2922	723	10	.	.	PUNCT
inlawrev-2922	724	1	see	see	VERB
inlawrev-2922	724	2	i	i	PRON
inlawrev-2922	724	3	d.	d.	PROPN
inlawrev-2922	724	4	125	125	NUM
inlawrev-2922	724	5	.	.	PUNCT
inlawrev-2922	725	1	i	i	PRON
inlawrev-2922	725	2	d.	d.	PROPN
inlawrev-2922	725	3	1991	1991	NUM
inlawrev-2922	725	4	]	]	PUNCT
inlawrev-2922	725	5	indiana	indiana	PROPN
inlawrev-2922	725	6	tax	tax	PROPN
inlawrev-2922	725	7	law	law	NOUN
inlawrev-2922	725	8	1151	1151	NUM
inlawrev-2922	725	9	iii	iii	NOUN
inlawrev-2922	725	10	.	.	PUNCT
inlawrev-2922	726	1	indiana	indiana	PROPN
inlawrev-2922	726	2	's	's	PART
inlawrev-2922	726	3	property	property	NOUN
inlawrev-2922	726	4	tax	tax	NOUN
inlawrev-2922	726	5	system	system	NOUN
inlawrev-2922	726	6	under	under	ADP
inlawrev-2922	726	7	the	the	DET
inlawrev-2922	726	8	microscope	microscope	PROPN
inlawrev-2922	726	9	indiana	indiana	PROPN
inlawrev-2922	726	10	's	's	PART
inlawrev-2922	726	11	property	property	NOUN
inlawrev-2922	726	12	tax	tax	NOUN
inlawrev-2922	726	13	system	system	NOUN
inlawrev-2922	726	14	is	be	AUX
inlawrev-2922	726	15	a	a	DET
inlawrev-2922	726	16	common	common	ADJ
inlawrev-2922	726	17	topic	topic	NOUN
inlawrev-2922	726	18	of	of	ADP
inlawrev-2922	726	19	debate	debate	NOUN
inlawrev-2922	726	20	among	among	ADP
inlawrev-2922	726	21	practitioners	practitioner	NOUN
inlawrev-2922	726	22	and	and	CCONJ
inlawrev-2922	726	23	taxpayers	taxpayer	NOUN
inlawrev-2922	726	24	.	.	PUNCT
inlawrev-2922	727	1	the	the	DET
inlawrev-2922	727	2	discussions	discussion	NOUN
inlawrev-2922	727	3	were	be	AUX
inlawrev-2922	727	4	heightened	heighten	VERB
inlawrev-2922	727	5	during	during	ADP
inlawrev-2922	727	6	the	the	DET
inlawrev-2922	727	7	survey	survey	NOUN
inlawrev-2922	727	8	period	period	NOUN
inlawrev-2922	727	9	.	.	PUNCT
inlawrev-2922	728	1	a.	a.	NOUN
inlawrev-2922	728	2	legislative	legislative	ADJ
inlawrev-2922	728	3	mandates	mandate	NOUN
inlawrev-2922	728	4	for	for	ADP
inlawrev-2922	728	5	review	review	NOUN
inlawrev-2922	728	6	of	of	ADP
inlawrev-2922	728	7	the	the	DET
inlawrev-2922	728	8	system	system	NOUN
inlawrev-2922	728	9	the	the	DET
inlawrev-2922	728	10	legislature	legislature	NOUN
inlawrev-2922	728	11	initiated	initiate	VERB
inlawrev-2922	728	12	a	a	DET
inlawrev-2922	728	13	review	review	NOUN
inlawrev-2922	728	14	of	of	ADP
inlawrev-2922	728	15	indiana	indiana	PROPN
inlawrev-2922	728	16	property	property	PROPN
inlawrev-2922	728	17	taxation^^^	taxation^^^	PROPN
inlawrev-2922	728	18	by	by	ADP
inlawrev-2922	728	19	establishing	establish	VERB
inlawrev-2922	728	20	a	a	DET
inlawrev-2922	728	21	*	*	PUNCT
inlawrev-2922	728	22	'	'	PUNCT
inlawrev-2922	728	23	reassessment	reassessment	NOUN
inlawrev-2922	728	24	study	study	NOUN
inlawrev-2922	728	25	committee"'^	committee"'^	NOUN
inlawrev-2922	728	26	''	''	PUNCT
inlawrev-2922	728	27	and	and	CCONJ
inlawrev-2922	728	28	a	a	DET
inlawrev-2922	728	29	*	*	ADJ
inlawrev-2922	728	30	*	*	NOUN
inlawrev-2922	728	31	real	real	ADJ
inlawrev-2922	728	32	and	and	CCONJ
inlawrev-2922	728	33	personal	personal	ADJ
inlawrev-2922	728	34	property	property	NOUN
inlawrev-2922	728	35	tax	tax	NOUN
inlawrev-2922	728	36	study	study	NOUN
inlawrev-2922	728	37	committee	committee	NOUN
inlawrev-2922	728	38	.	.	PUNCT
inlawrev-2922	729	1	"	"	PUNCT
inlawrev-2922	729	2	'	'	X
inlawrev-2922	729	3	^^	^^	ADP
inlawrev-2922	729	4	the	the	DET
inlawrev-2922	729	5	board	board	NOUN
inlawrev-2922	729	6	was	be	AUX
inlawrev-2922	729	7	also	also	ADV
inlawrev-2922	729	8	directed	direct	VERB
inlawrev-2922	729	9	to	to	PART
inlawrev-2922	729	10	study	study	VERB
inlawrev-2922	729	11	the	the	DET
inlawrev-2922	729	12	property	property	NOUN
inlawrev-2922	729	13	tax	tax	NOUN
inlawrev-2922	729	14	system	system	NOUN
inlawrev-2922	729	15	.	.	PUNCT
inlawrev-2922	730	1	'	'	PUNCT
inlawrev-2922	730	2	^^	^^	CCONJ
inlawrev-2922	730	3	the	the	DET
inlawrev-2922	730	4	reassessment	reassessment	NOUN
inlawrev-2922	730	5	study	study	NOUN
inlawrev-2922	730	6	committee	committee	NOUN
inlawrev-2922	730	7	is	be	AUX
inlawrev-2922	730	8	a	a	DET
inlawrev-2922	730	9	fifteen	fifteen	ADJ
inlawrev-2922	730	10	-	-	PUNCT
inlawrev-2922	730	11	person	person	NOUN
inlawrev-2922	730	12	committee	committee	NOUN
inlawrev-2922	730	13	composed	compose	VERB
inlawrev-2922	730	14	of	of	ADP
inlawrev-2922	730	15	four	four	NUM
inlawrev-2922	730	16	state	state	NOUN
inlawrev-2922	730	17	senators	senator	NOUN
inlawrev-2922	730	18	,	,	PUNCT
inlawrev-2922	730	19	four	four	NUM
inlawrev-2922	730	20	state	state	NOUN
inlawrev-2922	730	21	representatives	representative	NOUN
inlawrev-2922	730	22	,	,	PUNCT
inlawrev-2922	730	23	and	and	CCONJ
inlawrev-2922	730	24	seven	seven	NUM
inlawrev-2922	730	25	law	law	NOUN
inlawrev-2922	730	26	members	member	NOUN
inlawrev-2922	730	27	.	.	PUNCT
inlawrev-2922	731	1	'	'	PUNCT
inlawrev-2922	732	1	^	^	NOUN
inlawrev-2922	732	2	°	°	ADP
inlawrev-2922	732	3	the	the	DET
inlawrev-2922	732	4	committee	committee	NOUN
inlawrev-2922	732	5	was	be	AUX
inlawrev-2922	732	6	created	create	VERB
inlawrev-2922	732	7	in	in	ADP
inlawrev-2922	732	8	response	response	NOUN
inlawrev-2922	732	9	to	to	ADP
inlawrev-2922	732	10	concerns	concern	NOUN
inlawrev-2922	732	11	stemming	stem	VERB
inlawrev-2922	732	12	from	from	ADP
inlawrev-2922	732	13	the	the	DET
inlawrev-2922	732	14	1989	1989	NUM
inlawrev-2922	732	15	reassessment	reassessment	NOUN
inlawrev-2922	732	16	of	of	ADP
inlawrev-2922	732	17	real	real	ADJ
inlawrev-2922	732	18	property	property	NOUN
inlawrev-2922	732	19	,	,	PUNCT
inlawrev-2922	732	20	and	and	CCONJ
inlawrev-2922	732	21	the	the	DET
inlawrev-2922	732	22	committee	committee	NOUN
inlawrev-2922	732	23	was	be	AUX
inlawrev-2922	732	24	charged	charge	VERB
inlawrev-2922	732	25	with	with	ADP
inlawrev-2922	732	26	evaluating	evaluate	VERB
inlawrev-2922	732	27	a	a	DET
inlawrev-2922	732	28	number	number	NOUN
inlawrev-2922	732	29	of	of	ADP
inlawrev-2922	732	30	important	important	ADJ
inlawrev-2922	732	31	issues	issue	NOUN
inlawrev-2922	732	32	.	.	PUNCT
inlawrev-2922	733	1	the	the	DET
inlawrev-2922	733	2	committee	committee	NOUN
inlawrev-2922	733	3	held	hold	VERB
inlawrev-2922	733	4	four	four	NUM
inlawrev-2922	733	5	meetings	meeting	NOUN
inlawrev-2922	733	6	in	in	ADP
inlawrev-2922	733	7	1990	1990	NUM
inlawrev-2922	733	8	and	and	CCONJ
inlawrev-2922	733	9	received	receive	VERB
inlawrev-2922	733	10	testimony	testimony	NOUN
inlawrev-2922	733	11	from	from	ADP
inlawrev-2922	733	12	a	a	DET
inlawrev-2922	733	13	variety	variety	NOUN
inlawrev-2922	733	14	of	of	ADP
inlawrev-2922	733	15	citizens	citizen	NOUN
inlawrev-2922	733	16	and	and	CCONJ
inlawrev-2922	733	17	public	public	ADJ
inlawrev-2922	733	18	officials	official	NOUN
inlawrev-2922	733	19	.	.	PUNCT
inlawrev-2922	734	1	the	the	DET
inlawrev-2922	734	2	committee	committee	NOUN
inlawrev-2922	734	3	issued	issue	VERB
inlawrev-2922	734	4	a	a	DET
inlawrev-2922	734	5	report	report	NOUN
inlawrev-2922	734	6	summarizing	summarize	VERB
inlawrev-2922	734	7	some	some	PRON
inlawrev-2922	734	8	of	of	ADP
inlawrev-2922	734	9	the	the	DET
inlawrev-2922	734	10	major	major	ADJ
inlawrev-2922	734	11	areas	area	NOUN
inlawrev-2922	734	12	of	of	ADP
inlawrev-2922	734	13	concern	concern	NOUN
inlawrev-2922	734	14	.	.	PUNCT
inlawrev-2922	735	1	in	in	ADP
inlawrev-2922	735	2	its	its	PRON
inlawrev-2922	735	3	report	report	NOUN
inlawrev-2922	735	4	,	,	PUNCT
inlawrev-2922	735	5	the	the	DET
inlawrev-2922	735	6	committee	committee	NOUN
inlawrev-2922	735	7	formulated	formulate	VERB
inlawrev-2922	735	8	seventeen	seventeen	NUM
inlawrev-2922	735	9	different	different	ADJ
inlawrev-2922	735	10	recommendations	recommendation	NOUN
inlawrev-2922	735	11	,	,	PUNCT
inlawrev-2922	735	12	all	all	PRON
inlawrev-2922	735	13	of	of	ADP
inlawrev-2922	735	14	them	they	PRON
inlawrev-2922	735	15	being	be	AUX
inlawrev-2922	735	16	somewhat	somewhat	ADV
inlawrev-2922	735	17	general	general	ADJ
inlawrev-2922	735	18	in	in	ADP
inlawrev-2922	735	19	nature	nature	NOUN
inlawrev-2922	735	20	.	.	PUNCT
inlawrev-2922	736	1	for	for	ADP
inlawrev-2922	736	2	instance	instance	NOUN
inlawrev-2922	736	3	,	,	PUNCT
inlawrev-2922	736	4	the	the	DET
inlawrev-2922	736	5	committee	committee	NOUN
inlawrev-2922	736	6	recommended	recommend	VERB
inlawrev-2922	736	7	that	that	SCONJ
inlawrev-2922	736	8	the	the	DET
inlawrev-2922	736	9	'	'	PUNCT
inlawrev-2922	736	10	^amount	^amount	NUM
inlawrev-2922	736	11	of	of	ADP
inlawrev-2922	736	12	training	training	NOUN
inlawrev-2922	736	13	provided	provide	VERB
inlawrev-2922	736	14	for	for	ADP
inlawrev-2922	736	15	local	local	ADJ
inlawrev-2922	736	16	assessing	assess	VERB
inlawrev-2922	736	17	officials	official	NOUN
inlawrev-2922	736	18	should	should	AUX
inlawrev-2922	736	19	be	be	AUX
inlawrev-2922	736	20	increased	increase	VERB
inlawrev-2922	736	21	.	.	PUNCT
inlawrev-2922	737	1	"	"	PUNCT
inlawrev-2922	737	2	^^	^^	NUM
inlawrev-2922	737	3	'	'	PUNCT
inlawrev-2922	737	4	other	other	ADJ
inlawrev-2922	737	5	recommendations	recommendation	NOUN
inlawrev-2922	737	6	are	be	AUX
inlawrev-2922	737	7	more	more	ADV
inlawrev-2922	737	8	substantive	substantive	ADJ
inlawrev-2922	737	9	,	,	PUNCT
inlawrev-2922	737	10	however	however	ADV
inlawrev-2922	737	11	.	.	PUNCT
inlawrev-2922	738	1	for	for	ADP
inlawrev-2922	738	2	example	example	NOUN
inlawrev-2922	738	3	,	,	PUNCT
inlawrev-2922	738	4	the	the	DET
inlawrev-2922	738	5	committee	committee	NOUN
inlawrev-2922	738	6	proposed	propose	VERB
inlawrev-2922	738	7	that	that	SCONJ
inlawrev-2922	738	8	the	the	DET
inlawrev-2922	738	9	issue	issue	NOUN
inlawrev-2922	738	10	of	of	ADP
inlawrev-2922	738	11	*	*	NOUN
inlawrev-2922	738	12	*	*	PUNCT
inlawrev-2922	738	13	whether	whether	SCONJ
inlawrev-2922	738	14	real	real	ADJ
inlawrev-2922	738	15	property	property	NOUN
inlawrev-2922	738	16	should	should	AUX
inlawrev-2922	738	17	be	be	AUX
inlawrev-2922	738	18	valued	value	VERB
inlawrev-2922	738	19	by	by	ADP
inlawrev-2922	738	20	the	the	DET
inlawrev-2922	738	21	replacement	replacement	NOUN
inlawrev-2922	738	22	method	method	NOUN
inlawrev-2922	738	23	or	or	CCONJ
inlawrev-2922	738	24	by	by	ADP
inlawrev-2922	738	25	the	the	DET
inlawrev-2922	738	26	market	market	NOUN
inlawrev-2922	738	27	value	value	NOUN
inlawrev-2922	738	28	method	method	NOUN
inlawrev-2922	738	29	should	should	AUX
inlawrev-2922	738	30	be	be	AUX
inlawrev-2922	738	31	resolved	resolve	VERB
inlawrev-2922	738	32	in	in	ADP
inlawrev-2922	738	33	1991	1991	NUM
inlawrev-2922	738	34	,	,	PUNCT
inlawrev-2922	738	35	and	and	CCONJ
inlawrev-2922	738	36	a	a	DET
inlawrev-2922	738	37	recommendation	recommendation	NOUN
inlawrev-2922	738	38	should	should	AUX
inlawrev-2922	738	39	be	be	AUX
inlawrev-2922	738	40	made	make	VERB
inlawrev-2922	738	41	to	to	ADP
inlawrev-2922	738	42	the	the	DET
inlawrev-2922	738	43	general	general	ADJ
inlawrev-2922	738	44	assembly	assembly	NOUN
inlawrev-2922	738	45	in	in	ADP
inlawrev-2922	738	46	1991."'^^	1991."'^^	PRON
inlawrev-2922	738	47	the	the	DET
inlawrev-2922	738	48	committee	committee	NOUN
inlawrev-2922	738	49	also	also	ADV
inlawrev-2922	738	50	recommended	recommend	VERB
inlawrev-2922	738	51	126	126	NUM
inlawrev-2922	738	52	.	.	PUNCT
inlawrev-2922	739	1	for	for	ADP
inlawrev-2922	739	2	a	a	DET
inlawrev-2922	739	3	review	review	NOUN
inlawrev-2922	739	4	of	of	ADP
inlawrev-2922	739	5	indiana	indiana	PROPN
inlawrev-2922	739	6	's	's	PART
inlawrev-2922	739	7	property	property	NOUN
inlawrev-2922	739	8	tax	tax	NOUN
inlawrev-2922	739	9	system	system	NOUN
inlawrev-2922	739	10	and	and	CCONJ
inlawrev-2922	739	11	the	the	DET
inlawrev-2922	739	12	major	major	ADJ
inlawrev-2922	739	13	policy	policy	NOUN
inlawrev-2922	739	14	issues	issue	NOUN
inlawrev-2922	739	15	surrounding	surround	VERB
inlawrev-2922	739	16	it	it	PRON
inlawrev-2922	739	17	,	,	PUNCT
inlawrev-2922	739	18	see	see	VERB
inlawrev-2922	739	19	stroble	stroble	ADJ
inlawrev-2922	739	20	&	&	CCONJ
inlawrev-2922	739	21	d'avis	d'avis	PROPN
inlawrev-2922	739	22	,	,	PUNCT
inlawrev-2922	739	23	current	current	ADJ
inlawrev-2922	739	24	issues	issue	NOUN
inlawrev-2922	739	25	affecting	affect	VERB
inlawrev-2922	739	26	indiana	indiana	PROPN
inlawrev-2922	739	27	tax	tax	NOUN
inlawrev-2922	739	28	policy	policy	NOUN
inlawrev-2922	739	29	,	,	PUNCT
inlawrev-2922	739	30	22	22	NUM
inlawrev-2922	739	31	ind	ind	NOUN
inlawrev-2922	739	32	.	.	PUNCT
inlawrev-2922	740	1	l.	l.	PROPN
inlawrev-2922	740	2	rev	rev	PROPN
inlawrev-2922	740	3	.	.	PROPN
inlawrev-2922	740	4	449	449	NUM
inlawrev-2922	740	5	,	,	PUNCT
inlawrev-2922	740	6	449	449	NUM
inlawrev-2922	740	7	-	-	SYM
inlawrev-2922	740	8	67	67	NUM
inlawrev-2922	740	9	(	(	PUNCT
inlawrev-2922	740	10	1989	1989	NUM
inlawrev-2922	740	11	)	)	PUNCT
inlawrev-2922	740	12	.	.	PUNCT
inlawrev-2922	741	1	127	127	NUM
inlawrev-2922	741	2	.	.	PUNCT
inlawrev-2922	741	3	act	act	NOUN
inlawrev-2922	741	4	of	of	ADP
inlawrev-2922	741	5	mar	mar	PROPN
inlawrev-2922	741	6	.	.	PROPN
inlawrev-2922	741	7	20	20	NUM
inlawrev-2922	741	8	,	,	PUNCT
inlawrev-2922	741	9	1990	1990	NUM
inlawrev-2922	741	10	,	,	PUNCT
inlawrev-2922	741	11	pub	pub	NOUN
inlawrev-2922	741	12	.	.	PUNCT
inlawrev-2922	742	1	l.	l.	PROPN
inlawrev-2922	742	2	no	no	INTJ
inlawrev-2922	742	3	.	.	PUNCT
inlawrev-2922	743	1	47	47	NUM
inlawrev-2922	743	2	-	-	SYM
inlawrev-2922	743	3	1990	1990	NUM
inlawrev-2922	743	4	,	,	PUNCT
inlawrev-2922	743	5	1990	1990	NUM
inlawrev-2922	743	6	ind	ind	NOUN
inlawrev-2922	743	7	.	.	PUNCT
inlawrev-2922	744	1	acts	act	VERB
inlawrev-2922	744	2	1355	1355	NUM
inlawrev-2922	744	3	.	.	PUNCT
inlawrev-2922	745	1	128	128	NUM
inlawrev-2922	745	2	.	.	PUNCT
inlawrev-2922	745	3	act	act	NOUN
inlawrev-2922	745	4	of	of	ADP
inlawrev-2922	745	5	mar	mar	PROPN
inlawrev-2922	745	6	.	.	PROPN
inlawrev-2922	745	7	20	20	NUM
inlawrev-2922	745	8	,	,	PUNCT
inlawrev-2922	745	9	1990	1990	NUM
inlawrev-2922	745	10	,	,	PUNCT
inlawrev-2922	745	11	pub	pub	NOUN
inlawrev-2922	745	12	.	.	PUNCT
inlawrev-2922	746	1	l.	l.	PROPN
inlawrev-2922	746	2	no	no	INTJ
inlawrev-2922	746	3	.	.	PROPN
inlawrev-2922	747	1	179	179	NUM
inlawrev-2922	747	2	-	-	SYM
inlawrev-2922	747	3	1990	1990	NUM
inlawrev-2922	747	4	,	,	PUNCT
inlawrev-2922	747	5	1990	1990	NUM
inlawrev-2922	747	6	ind	ind	NOUN
inlawrev-2922	747	7	.	.	PUNCT
inlawrev-2922	748	1	acts	act	VERB
inlawrev-2922	748	2	2224	2224	NUM
inlawrev-2922	748	3	.	.	PUNCT
inlawrev-2922	749	1	129	129	NUM
inlawrev-2922	749	2	.	.	PUNCT
inlawrev-2922	749	3	act	act	NOUN
inlawrev-2922	749	4	of	of	ADP
inlawrev-2922	749	5	may	may	PROPN
inlawrev-2922	749	6	9	9	NUM
inlawrev-2922	749	7	,	,	PUNCT
inlawrev-2922	749	8	1989	1989	NUM
inlawrev-2922	749	9	,	,	PUNCT
inlawrev-2922	749	10	pub	pub	NOUN
inlawrev-2922	749	11	.	.	PUNCT
inlawrev-2922	750	1	l.	l.	PROPN
inlawrev-2922	750	2	no	no	INTJ
inlawrev-2922	750	3	.	.	PUNCT
inlawrev-2922	751	1	352	352	NUM
inlawrev-2922	751	2	-	-	SYM
inlawrev-2922	751	3	1989	1989	NUM
inlawrev-2922	751	4	(	(	PUNCT
inlawrev-2922	751	5	spec	spec	PROPN
inlawrev-2922	751	6	.	.	PUNCT
inlawrev-2922	752	1	sess	sess	PROPN
inlawrev-2922	752	2	.	.	PUNCT
inlawrev-2922	752	3	)	)	PUNCT
inlawrev-2922	753	1	,	,	PUNCT
inlawrev-2922	753	2	1989	1989	NUM
inlawrev-2922	753	3	ind	ind	NOUN
inlawrev-2922	753	4	.	.	PUNCT
inlawrev-2922	754	1	acts	act	VERB
inlawrev-2922	754	2	2111	2111	NUM
inlawrev-2922	754	3	.	.	PUNCT
inlawrev-2922	755	1	130	130	NUM
inlawrev-2922	755	2	.	.	PUNCT
inlawrev-2922	755	3	proposed	propose	VERB
inlawrev-2922	755	4	final	final	ADJ
inlawrev-2922	755	5	report	report	NOUN
inlawrev-2922	755	6	of	of	ADP
inlawrev-2922	755	7	the	the	DET
inlawrev-2922	755	8	reassessment	reassessment	NOUN
inlawrev-2922	755	9	study	study	NOUN
inlawrev-2922	755	10	committee	committee	NOUN
inlawrev-2922	755	11	(	(	PUNCT
inlawrev-2922	755	12	on	on	ADP
inlawrev-2922	755	13	file	file	NOUN
inlawrev-2922	755	14	at	at	ADP
inlawrev-2922	755	15	the	the	DET
inlawrev-2922	755	16	indiana	indiana	PROPN
inlawrev-2922	755	17	law	law	PROPN
inlawrev-2922	755	18	review	review	NOUN
inlawrev-2922	755	19	office	office	NOUN
inlawrev-2922	755	20	)	)	PUNCT
inlawrev-2922	756	1	[	[	X
inlawrev-2922	756	2	hereinafter	hereinafter	NOUN
inlawrev-2922	756	3	proposed	propose	VERB
inlawrev-2922	756	4	final	final	ADJ
inlawrev-2922	756	5	report	report	NOUN
inlawrev-2922	756	6	]	]	X
inlawrev-2922	756	7	.	.	PUNCT
inlawrev-2922	757	1	131	131	NUM
inlawrev-2922	757	2	.	.	PUNCT
inlawrev-2922	758	1	i	i	PRON
inlawrev-2922	758	2	d.	d.	PROPN
inlawrev-2922	758	3	132	132	NUM
inlawrev-2922	758	4	.	.	PUNCT
inlawrev-2922	759	1	i	i	PRON
inlawrev-2922	759	2	d.	d.	PROPN
inlawrev-2922	759	3	unlike	unlike	ADP
inlawrev-2922	759	4	other	other	ADJ
inlawrev-2922	759	5	states	state	NOUN
inlawrev-2922	759	6	,	,	PUNCT
inlawrev-2922	759	7	indiana	indiana	PROPN
inlawrev-2922	759	8	still	still	ADV
inlawrev-2922	759	9	uses	use	VERB
inlawrev-2922	759	10	replacement	replacement	NOUN
inlawrev-2922	759	11	value	value	NOUN
inlawrev-2922	759	12	,	,	PUNCT
inlawrev-2922	759	13	as	as	SCONJ
inlawrev-2922	759	14	represented	represent	VERB
inlawrev-2922	759	15	by	by	ADP
inlawrev-2922	759	16	"	"	PUNCT
inlawrev-2922	759	17	true	true	ADJ
inlawrev-2922	759	18	tax	tax	NOUN
inlawrev-2922	759	19	value	value	NOUN
inlawrev-2922	759	20	,	,	PUNCT
inlawrev-2922	759	21	"	"	PUNCT
inlawrev-2922	759	22	to	to	PART
inlawrev-2922	759	23	assess	assess	VERB
inlawrev-2922	759	24	real	real	ADJ
inlawrev-2922	759	25	property	property	NOUN
inlawrev-2922	759	26	.	.	PUNCT
inlawrev-2922	760	1	see	see	VERB
inlawrev-2922	760	2	lawsuit	lawsuit	NOUN
inlawrev-2922	760	3	could	could	AUX
inlawrev-2922	760	4	kick	kick	VERB
inlawrev-2922	760	5	props	prop	NOUN
inlawrev-2922	760	6	from	from	ADP
inlawrev-2922	760	7	under	under	ADP
inlawrev-2922	760	8	state	state	NOUN
inlawrev-2922	760	9	tax	tax	NOUN
inlawrev-2922	760	10	system	system	NOUN
inlawrev-2922	760	11	,	,	PUNCT
inlawrev-2922	760	12	indianapolis	indianapolis	PROPN
inlawrev-2922	760	13	star	star	PROPN
inlawrev-2922	760	14	,	,	PUNCT
inlawrev-2922	760	15	nov	nov	PROPN
inlawrev-2922	760	16	.	.	PROPN
inlawrev-2922	760	17	11	11	NUM
inlawrev-2922	760	18	,	,	PUNCT
inlawrev-2922	760	19	1990	1990	NUM
inlawrev-2922	760	20	,	,	PUNCT
inlawrev-2922	760	21	at	at	ADP
inlawrev-2922	760	22	a-16	a-16	NOUN
inlawrev-2922	760	23	(	(	PUNCT
inlawrev-2922	760	24	"	"	PUNCT
inlawrev-2922	760	25	indiana	indiana	PROPN
inlawrev-2922	760	26	is	be	AUX
inlawrev-2922	760	27	the	the	DET
inlawrev-2922	760	28	only	only	ADJ
inlawrev-2922	760	29	state	state	NOUN
inlawrev-2922	760	30	in	in	ADP
inlawrev-2922	760	31	the	the	DET
inlawrev-2922	760	32	nation	nation	NOUN
inlawrev-2922	760	33	that	that	PRON
inlawrev-2922	760	34	does	do	AUX
inlawrev-2922	760	35	n't	not	PART
inlawrev-2922	760	36	base	base	VERB
inlawrev-2922	760	37	property	property	NOUN
inlawrev-2922	760	38	tax	tax	NOUN
inlawrev-2922	760	39	valuations	valuation	NOUN
inlawrev-2922	760	40	on	on	ADP
inlawrev-2922	760	41	market	market	NOUN
inlawrev-2922	760	42	value	value	NOUN
inlawrev-2922	760	43	,	,	PUNCT
inlawrev-2922	760	44	or	or	CCONJ
inlawrev-2922	760	45	what	what	PRON
inlawrev-2922	760	46	the	the	DET
inlawrev-2922	760	47	property	property	NOUN
inlawrev-2922	760	48	could	could	AUX
inlawrev-2922	760	49	sell	sell	VERB
inlawrev-2922	760	50	for	for	ADP
inlawrev-2922	760	51	.	.	PUNCT
inlawrev-2922	760	52	"	"	PUNCT
inlawrev-2922	760	53	)	)	PUNCT
inlawrev-2922	760	54	,	,	PUNCT
inlawrev-2922	760	55	"	"	PUNCT
inlawrev-2922	760	56	true	true	ADJ
inlawrev-2922	760	57	tax	tax	NOUN
inlawrev-2922	760	58	value	value	NOUN
inlawrev-2922	760	59	does	do	AUX
inlawrev-2922	760	60	not	not	PART
inlawrev-2922	760	61	mean	mean	VERB
inlawrev-2922	760	62	fair	fair	ADJ
inlawrev-2922	760	63	market	market	NOUN
inlawrev-2922	760	64	value	value	NOUN
inlawrev-2922	760	65	.	.	PUNCT
inlawrev-2922	760	66	"	"	PUNCT
inlawrev-2922	761	1	ind	ind	PROPN
inlawrev-2922	761	2	.	.	PUNCT
inlawrev-2922	761	3	code	code	PROPN
inlawrev-2922	761	4	§	§	PROPN
inlawrev-2922	761	5	6	6	NUM
inlawrev-2922	761	6	-	-	PUNCT
inlawrev-2922	761	7	l.l-31	l.l-31	PRON
inlawrev-2922	761	8	-	-	PUNCT
inlawrev-2922	761	9	6(c	6(c	NUM
inlawrev-2922	761	10	)	)	PUNCT
inlawrev-2922	761	11	(	(	PUNCT
inlawrev-2922	761	12	1988	1988	NUM
inlawrev-2922	761	13	)	)	PUNCT
inlawrev-2922	761	14	.	.	PUNCT
inlawrev-2922	762	1	accord	accord	NOUN
inlawrev-2922	762	2	cook	cook	NOUN
inlawrev-2922	762	3	v.	v.	ADP
inlawrev-2922	762	4	city	city	NOUN
inlawrev-2922	762	5	of	of	ADP
inlawrev-2922	762	6	indianapolis	indianapolis	PROPN
inlawrev-2922	762	7	,	,	PUNCT
inlawrev-2922	762	8	559	559	NUM
inlawrev-2922	762	9	n.e.2d	n.e.2d	NOUN
inlawrev-2922	762	10	1201	1201	NUM
inlawrev-2922	762	11	(	(	PUNCT
inlawrev-2922	762	12	ind	ind	NOUN
inlawrev-2922	762	13	.	.	PUNCT
inlawrev-2922	763	1	ct	ct	PROPN
inlawrev-2922	763	2	.	.	PUNCT
inlawrev-2922	764	1	app	app	PROPN
inlawrev-2922	764	2	.	.	PROPN
inlawrev-2922	764	3	1990	1990	NUM
inlawrev-2922	764	4	)	)	PUNCT
inlawrev-2922	764	5	(	(	PUNCT
inlawrev-2922	764	6	court	court	NOUN
inlawrev-2922	764	7	rejects	reject	VERB
inlawrev-2922	764	8	landowner	landowner	NOUN
inlawrev-2922	764	9	's	's	PART
inlawrev-2922	764	10	argument	argument	NOUN
inlawrev-2922	764	11	that	that	SCONJ
inlawrev-2922	764	12	the	the	DET
inlawrev-2922	764	13	assessed	assessed	ADJ
inlawrev-2922	764	14	value	value	NOUN
inlawrev-2922	764	15	of	of	ADP
inlawrev-2922	764	16	his	his	PRON
inlawrev-2922	764	17	land	land	NOUN
inlawrev-2922	764	18	had	have	AUX
inlawrev-2922	764	19	relevance	relevance	NOUN
inlawrev-2922	764	20	to	to	ADP
inlawrev-2922	764	21	the	the	DET
inlawrev-2922	764	22	fair	fair	ADJ
inlawrev-2922	764	23	market	market	NOUN
inlawrev-2922	764	24	value	value	NOUN
inlawrev-2922	764	25	of	of	ADP
inlawrev-2922	764	26	his	his	PRON
inlawrev-2922	764	27	land	land	NOUN
inlawrev-2922	764	28	in	in	ADP
inlawrev-2922	764	29	an	an	DET
inlawrev-2922	764	30	eminent	eminent	ADJ
inlawrev-2922	764	31	domain	domain	NOUN
inlawrev-2922	764	32	proceeding	proceeding	NOUN
inlawrev-2922	764	33	)	)	PUNCT
inlawrev-2922	764	34	.	.	PUNCT
inlawrev-2922	765	1	1152	1152	NUM
inlawrev-2922	765	2	indiana	indiana	PROPN
inlawrev-2922	765	3	law	law	PROPN
inlawrev-2922	765	4	review	review	NOUN
inlawrev-2922	766	1	[	[	X
inlawrev-2922	766	2	vol	vol	NOUN
inlawrev-2922	766	3	.	.	PUNCT
inlawrev-2922	767	1	24:1125	24:1125	NUM
inlawrev-2922	767	2	procedural	procedural	ADJ
inlawrev-2922	767	3	changes	change	NOUN
inlawrev-2922	767	4	,	,	PUNCT
inlawrev-2922	767	5	such	such	ADJ
inlawrev-2922	767	6	as	as	ADP
inlawrev-2922	767	7	requiring	require	VERB
inlawrev-2922	767	8	up	up	ADP
inlawrev-2922	767	9	to	to	PART
inlawrev-2922	767	10	sixty	sixty	NUM
inlawrev-2922	767	11	days	day	NOUN
inlawrev-2922	767	12	for	for	SCONJ
inlawrev-2922	767	13	taxpayers	taxpayer	NOUN
inlawrev-2922	767	14	to	to	PART
inlawrev-2922	767	15	appeal	appeal	VERB
inlawrev-2922	767	16	their	their	PRON
inlawrev-2922	767	17	assessments	assessment	NOUN
inlawrev-2922	767	18	.	.	PUNCT
inlawrev-2922	768	1	'^^	'^^	PROPN
inlawrev-2922	768	2	the	the	DET
inlawrev-2922	768	3	greatest	great	ADJ
inlawrev-2922	768	4	impact	impact	NOUN
inlawrev-2922	768	5	of	of	ADP
inlawrev-2922	768	6	the	the	DET
inlawrev-2922	768	7	committee	committee	NOUN
inlawrev-2922	768	8	will	will	AUX
inlawrev-2922	768	9	probably	probably	ADV
inlawrev-2922	768	10	be	be	AUX
inlawrev-2922	768	11	to	to	PART
inlawrev-2922	768	12	heighten	heighten	VERB
inlawrev-2922	768	13	the	the	DET
inlawrev-2922	768	14	indiana	indiana	PROPN
inlawrev-2922	768	15	general	general	PROPN
inlawrev-2922	768	16	assembly	assembly	NOUN
inlawrev-2922	768	17	's	's	PART
inlawrev-2922	768	18	awareness	awareness	NOUN
inlawrev-2922	768	19	of	of	ADP
inlawrev-2922	768	20	the	the	DET
inlawrev-2922	768	21	need	need	NOUN
inlawrev-2922	768	22	for	for	ADP
inlawrev-2922	768	23	changes	change	NOUN
inlawrev-2922	768	24	in	in	ADP
inlawrev-2922	768	25	the	the	DET
inlawrev-2922	768	26	system	system	NOUN
inlawrev-2922	768	27	.	.	PUNCT
inlawrev-2922	769	1	the	the	DET
inlawrev-2922	769	2	committee	committee	NOUN
inlawrev-2922	769	3	's	's	PART
inlawrev-2922	769	4	work	work	NOUN
inlawrev-2922	769	5	in	in	ADP
inlawrev-2922	769	6	identifying	identify	VERB
inlawrev-2922	769	7	problems	problem	NOUN
inlawrev-2922	769	8	is	be	AUX
inlawrev-2922	769	9	a	a	DET
inlawrev-2922	769	10	positive	positive	ADJ
inlawrev-2922	769	11	step	step	NOUN
inlawrev-2922	769	12	toward	toward	ADP
inlawrev-2922	769	13	improving	improve	VERB
inlawrev-2922	769	14	real	real	ADJ
inlawrev-2922	769	15	property	property	NOUN
inlawrev-2922	769	16	taxation	taxation	NOUN
inlawrev-2922	769	17	in	in	ADP
inlawrev-2922	769	18	indiana	indiana	PROPN
inlawrev-2922	769	19	.	.	PUNCT
inlawrev-2922	770	1	the	the	DET
inlawrev-2922	770	2	board	board	NOUN
inlawrev-2922	770	3	has	have	AUX
inlawrev-2922	770	4	also	also	ADV
inlawrev-2922	770	5	been	be	AUX
inlawrev-2922	770	6	active	active	ADJ
inlawrev-2922	770	7	in	in	ADP
inlawrev-2922	770	8	this	this	DET
inlawrev-2922	770	9	regard	regard	NOUN
inlawrev-2922	770	10	.	.	PUNCT
inlawrev-2922	771	1	it	it	PRON
inlawrev-2922	771	2	is	be	AUX
inlawrev-2922	771	3	to	to	PART
inlawrev-2922	771	4	report	report	VERB
inlawrev-2922	771	5	its	its	PRON
inlawrev-2922	771	6	findings	finding	NOUN
inlawrev-2922	771	7	before	before	ADP
inlawrev-2922	771	8	january	january	PROPN
inlawrev-2922	771	9	1	1	NUM
inlawrev-2922	771	10	,	,	PUNCT
inlawrev-2922	771	11	1992	1992	NUM
inlawrev-2922	771	12	,	,	PUNCT
inlawrev-2922	771	13	and	and	CCONJ
inlawrev-2922	771	14	is	be	AUX
inlawrev-2922	771	15	in	in	ADP
inlawrev-2922	771	16	the	the	DET
inlawrev-2922	771	17	process	process	NOUN
inlawrev-2922	771	18	of	of	ADP
inlawrev-2922	771	19	conducting	conduct	VERB
inlawrev-2922	771	20	a	a	DET
inlawrev-2922	771	21	wide	wide	ADJ
inlawrev-2922	771	22	ranging	range	VERB
inlawrev-2922	771	23	study	study	NOUN
inlawrev-2922	771	24	of	of	ADP
inlawrev-2922	771	25	the	the	DET
inlawrev-2922	771	26	entire	entire	ADJ
inlawrev-2922	771	27	property	property	NOUN
inlawrev-2922	771	28	tax	tax	NOUN
inlawrev-2922	771	29	system	system	NOUN
inlawrev-2922	771	30	.	.	PUNCT
inlawrev-2922	772	1	it	it	PRON
inlawrev-2922	772	2	has	have	AUX
inlawrev-2922	772	3	prepared	prepare	VERB
inlawrev-2922	772	4	a	a	DET
inlawrev-2922	772	5	preliminary	preliminary	ADJ
inlawrev-2922	772	6	report	report	NOUN
inlawrev-2922	772	7	that	that	SCONJ
inlawrev-2922	772	8	,	,	PUNCT
inlawrev-2922	772	9	more	more	ADJ
inlawrev-2922	772	10	than	than	ADP
inlawrev-2922	772	11	anything	anything	PRON
inlawrev-2922	772	12	,	,	PUNCT
inlawrev-2922	772	13	shows	show	VERB
inlawrev-2922	772	14	the	the	DET
inlawrev-2922	772	15	breadth	breadth	NOUN
inlawrev-2922	772	16	of	of	ADP
inlawrev-2922	772	17	issues	issue	NOUN
inlawrev-2922	772	18	involved	involve	VERB
inlawrev-2922	772	19	and	and	CCONJ
inlawrev-2922	772	20	the	the	DET
inlawrev-2922	772	21	diversity	diversity	NOUN
inlawrev-2922	772	22	of	of	ADP
inlawrev-2922	772	23	opinions	opinion	NOUN
inlawrev-2922	772	24	on	on	ADP
inlawrev-2922	772	25	the	the	DET
inlawrev-2922	772	26	subject	subject	NOUN
inlawrev-2922	772	27	.	.	PUNCT
inlawrev-2922	773	1	'^	'^	NOUN
inlawrev-2922	773	2	"	"	PUNCT
inlawrev-2922	773	3	*	*	PUNCT
inlawrev-2922	773	4	finally	finally	ADV
inlawrev-2922	773	5	,	,	PUNCT
inlawrev-2922	773	6	in	in	ADP
inlawrev-2922	773	7	a	a	DET
inlawrev-2922	773	8	somewhat	somewhat	ADV
inlawrev-2922	773	9	different	different	ADJ
inlawrev-2922	773	10	light	light	NOUN
inlawrev-2922	773	11	,	,	PUNCT
inlawrev-2922	773	12	the	the	DET
inlawrev-2922	773	13	real	real	ADJ
inlawrev-2922	773	14	and	and	CCONJ
inlawrev-2922	773	15	personal	personal	ADJ
inlawrev-2922	773	16	property	property	NOUN
inlawrev-2922	773	17	tax	tax	NOUN
inlawrev-2922	773	18	study	study	NOUN
inlawrev-2922	773	19	committee	committee	NOUN
inlawrev-2922	773	20	was	be	AUX
inlawrev-2922	773	21	formed	form	VERB
inlawrev-2922	773	22	to	to	PART
inlawrev-2922	773	23	analyze	analyze	VERB
inlawrev-2922	773	24	the	the	DET
inlawrev-2922	773	25	possibility	possibility	NOUN
inlawrev-2922	773	26	of	of	ADP
inlawrev-2922	773	27	eliminating	eliminate	VERB
inlawrev-2922	773	28	real	real	ADJ
inlawrev-2922	773	29	and	and	CCONJ
inlawrev-2922	773	30	personal	personal	ADJ
inlawrev-2922	773	31	property	property	NOUN
inlawrev-2922	773	32	taxation	taxation	NOUN
inlawrev-2922	773	33	entirely	entirely	ADV
inlawrev-2922	773	34	,	,	PUNCT
inlawrev-2922	773	35	and	and	CCONJ
inlawrev-2922	773	36	replacing	replace	VERB
inlawrev-2922	773	37	the	the	DET
inlawrev-2922	773	38	lost	lost	ADJ
inlawrev-2922	773	39	revenue	revenue	NOUN
inlawrev-2922	773	40	from	from	ADP
inlawrev-2922	773	41	other	other	ADJ
inlawrev-2922	773	42	sources	source	NOUN
inlawrev-2922	773	43	.	.	PUNCT
inlawrev-2922	774	1	this	this	DET
inlawrev-2922	774	2	committee	committee	NOUN
inlawrev-2922	774	3	consists	consist	VERB
inlawrev-2922	774	4	of	of	ADP
inlawrev-2922	774	5	eight	eight	NUM
inlawrev-2922	774	6	members	member	NOUN
inlawrev-2922	774	7	of	of	ADP
inlawrev-2922	774	8	the	the	DET
inlawrev-2922	774	9	legislature	legislature	NOUN
inlawrev-2922	774	10	,	,	PUNCT
inlawrev-2922	774	11	the	the	DET
inlawrev-2922	774	12	chairman	chairman	NOUN
inlawrev-2922	774	13	of	of	ADP
inlawrev-2922	774	14	the	the	DET
inlawrev-2922	774	15	state	state	NOUN
inlawrev-2922	774	16	board	board	PROPN
inlawrev-2922	774	17	of	of	ADP
inlawrev-2922	774	18	tax	tax	NOUN
inlawrev-2922	774	19	commissioners	commissioner	NOUN
inlawrev-2922	774	20	,	,	PUNCT
inlawrev-2922	774	21	the	the	DET
inlawrev-2922	774	22	commissioner	commissioner	NOUN
inlawrev-2922	774	23	of	of	ADP
inlawrev-2922	774	24	the	the	DET
inlawrev-2922	774	25	department	department	PROPN
inlawrev-2922	774	26	of	of	ADP
inlawrev-2922	774	27	revenue	revenue	NOUN
inlawrev-2922	774	28	,	,	PUNCT
inlawrev-2922	774	29	and	and	CCONJ
inlawrev-2922	774	30	the	the	DET
inlawrev-2922	774	31	director	director	NOUN
inlawrev-2922	774	32	of	of	ADP
inlawrev-2922	774	33	the	the	DET
inlawrev-2922	774	34	budget	budget	NOUN
inlawrev-2922	774	35	agency	agency	NOUN
inlawrev-2922	774	36	.	.	PUNCT
inlawrev-2922	775	1	the	the	DET
inlawrev-2922	775	2	very	very	ADJ
inlawrev-2922	775	3	creation	creation	NOUN
inlawrev-2922	775	4	of	of	ADP
inlawrev-2922	775	5	these	these	DET
inlawrev-2922	775	6	committees	committee	NOUN
inlawrev-2922	775	7	is	be	AUX
inlawrev-2922	775	8	important	important	ADJ
inlawrev-2922	775	9	,	,	PUNCT
inlawrev-2922	775	10	for	for	SCONJ
inlawrev-2922	775	11	it	it	PRON
inlawrev-2922	775	12	shows	show	VERB
inlawrev-2922	775	13	that	that	SCONJ
inlawrev-2922	775	14	the	the	DET
inlawrev-2922	775	15	legislature	legislature	NOUN
inlawrev-2922	775	16	is	be	AUX
inlawrev-2922	775	17	aware	aware	ADJ
inlawrev-2922	775	18	of	of	ADP
inlawrev-2922	775	19	the	the	DET
inlawrev-2922	775	20	archaic	archaic	ADJ
inlawrev-2922	775	21	procedures	procedure	NOUN
inlawrev-2922	775	22	and	and	CCONJ
inlawrev-2922	775	23	results	result	NOUN
inlawrev-2922	775	24	of	of	ADP
inlawrev-2922	775	25	the	the	DET
inlawrev-2922	775	26	current	current	ADJ
inlawrev-2922	775	27	system	system	NOUN
inlawrev-2922	775	28	.	.	PUNCT
inlawrev-2922	776	1	the	the	DET
inlawrev-2922	776	2	following	follow	VERB
inlawrev-2922	776	3	three	three	NUM
inlawrev-2922	776	4	categories	category	NOUN
inlawrev-2922	776	5	are	be	AUX
inlawrev-2922	776	6	the	the	DET
inlawrev-2922	776	7	major	major	ADJ
inlawrev-2922	776	8	issues	issue	NOUN
inlawrev-2922	776	9	to	to	PART
inlawrev-2922	776	10	be	be	AUX
inlawrev-2922	776	11	addressed	address	VERB
inlawrev-2922	776	12	:	:	PUNCT
inlawrev-2922	776	13	(	(	PUNCT
inlawrev-2922	776	14	1	1	X
inlawrev-2922	776	15	)	)	PUNCT
inlawrev-2922	776	16	what	what	PRON
inlawrev-2922	776	17	standard	standard	NOUN
inlawrev-2922	776	18	of	of	ADP
inlawrev-2922	776	19	value	value	NOUN
inlawrev-2922	776	20	should	should	AUX
inlawrev-2922	776	21	be	be	AUX
inlawrev-2922	776	22	used	use	VERB
inlawrev-2922	776	23	for	for	ADP
inlawrev-2922	776	24	assessing	assess	VERB
inlawrev-2922	776	25	property	property	NOUN
inlawrev-2922	776	26	,	,	PUNCT
inlawrev-2922	776	27	that	that	ADV
inlawrev-2922	776	28	is	is	ADV
inlawrev-2922	776	29	,	,	PUNCT
inlawrev-2922	776	30	should	should	AUX
inlawrev-2922	776	31	market	market	NOUN
inlawrev-2922	776	32	value	value	NOUN
inlawrev-2922	776	33	be	be	AUX
inlawrev-2922	776	34	used	use	VERB
inlawrev-2922	776	35	as	as	ADP
inlawrev-2922	776	36	in	in	ADP
inlawrev-2922	776	37	most	most	ADJ
inlawrev-2922	776	38	other	other	ADJ
inlawrev-2922	776	39	states	state	NOUN
inlawrev-2922	776	40	?	?	PUNCT
inlawrev-2922	777	1	(	(	PUNCT
inlawrev-2922	777	2	2	2	X
inlawrev-2922	777	3	)	)	PUNCT
inlawrev-2922	777	4	who	who	PRON
inlawrev-2922	777	5	should	should	AUX
inlawrev-2922	777	6	do	do	VERB
inlawrev-2922	777	7	the	the	DET
inlawrev-2922	777	8	assessing	assessing	NOUN
inlawrev-2922	777	9	?	?	PUNCT
inlawrev-2922	778	1	(	(	PUNCT
inlawrev-2922	778	2	3	3	X
inlawrev-2922	778	3	)	)	PUNCT
inlawrev-2922	778	4	what	what	PRON
inlawrev-2922	778	5	is	be	AUX
inlawrev-2922	778	6	the	the	DET
inlawrev-2922	778	7	proper	proper	ADJ
inlawrev-2922	778	8	role	role	NOUN
inlawrev-2922	778	9	of	of	ADP
inlawrev-2922	778	10	the	the	DET
inlawrev-2922	778	11	existing	exist	VERB
inlawrev-2922	778	12	exemptions	exemption	NOUN
inlawrev-2922	778	13	,	,	PUNCT
inlawrev-2922	778	14	deductions	deduction	NOUN
inlawrev-2922	778	15	,	,	PUNCT
inlawrev-2922	778	16	and	and	CCONJ
inlawrev-2922	778	17	credits	credit	NOUN
inlawrev-2922	778	18	,	,	PUNCT
inlawrev-2922	778	19	and	and	CCONJ
inlawrev-2922	778	20	would	would	AUX
inlawrev-2922	778	21	they	they	PRON
inlawrev-2922	778	22	withstand	withstand	VERB
inlawrev-2922	778	23	constitutional	constitutional	ADJ
inlawrev-2922	778	24	scrutiny	scrutiny	NOUN
inlawrev-2922	778	25	?	?	PUNCT
inlawrev-2922	779	1	'	'	PUNCT
inlawrev-2922	779	2	^^	^^	PUNCT
inlawrev-2922	779	3	given	give	VERB
inlawrev-2922	779	4	the	the	DET
inlawrev-2922	779	5	scope	scope	NOUN
inlawrev-2922	779	6	of	of	ADP
inlawrev-2922	779	7	these	these	DET
inlawrev-2922	779	8	studies	study	NOUN
inlawrev-2922	779	9	,	,	PUNCT
inlawrev-2922	779	10	it	it	PRON
inlawrev-2922	779	11	is	be	AUX
inlawrev-2922	779	12	doubtful	doubtful	ADJ
inlawrev-2922	779	13	that	that	SCONJ
inlawrev-2922	779	14	comprehensive	comprehensive	ADJ
inlawrev-2922	779	15	legislation	legislation	NOUN
inlawrev-2922	779	16	will	will	AUX
inlawrev-2922	779	17	be	be	AUX
inlawrev-2922	779	18	enacted	enact	VERB
inlawrev-2922	779	19	soon	soon	ADV
inlawrev-2922	779	20	.	.	PUNCT
inlawrev-2922	780	1	nonetheless	nonetheless	ADV
inlawrev-2922	780	2	,	,	PUNCT
inlawrev-2922	780	3	the	the	DET
inlawrev-2922	780	4	issues	issue	NOUN
inlawrev-2922	780	5	affect	affect	VERB
inlawrev-2922	780	6	nearly	nearly	ADV
inlawrev-2922	780	7	every	every	PRON
inlawrev-2922	780	8	indiana	indiana	NOUN
inlawrev-2922	780	9	citizen	citizen	NOUN
inlawrev-2922	780	10	at	at	ADP
inlawrev-2922	780	11	least	least	ADJ
inlawrev-2922	780	12	indirectly	indirectly	ADV
inlawrev-2922	780	13	,	,	PUNCT
inlawrev-2922	780	14	and	and	CCONJ
inlawrev-2922	780	15	the	the	DET
inlawrev-2922	780	16	need	need	NOUN
inlawrev-2922	780	17	for	for	ADP
inlawrev-2922	780	18	reform	reform	NOUN
inlawrev-2922	780	19	is	be	AUX
inlawrev-2922	780	20	clear	clear	ADJ
inlawrev-2922	780	21	.	.	PUNCT
inlawrev-2922	781	1	indiana	indiana	PROPN
inlawrev-2922	781	2	tax	tax	NOUN
inlawrev-2922	781	3	practitioners	practitioner	NOUN
inlawrev-2922	781	4	should	should	AUX
inlawrev-2922	781	5	follow	follow	VERB
inlawrev-2922	781	6	these	these	DET
inlawrev-2922	781	7	developments	development	NOUN
inlawrev-2922	781	8	and	and	CCONJ
inlawrev-2922	781	9	assist	assist	VERB
inlawrev-2922	781	10	in	in	ADP
inlawrev-2922	781	11	the	the	DET
inlawrev-2922	781	12	improvement	improvement	NOUN
inlawrev-2922	781	13	of	of	ADP
inlawrev-2922	781	14	indiana	indiana	PROPN
inlawrev-2922	781	15	property	property	PROPN
inlawrev-2922	781	16	taxation	taxation	NOUN
inlawrev-2922	781	17	.	.	PUNCT
inlawrev-2922	782	1	b.	b.	PROPN
inlawrev-2922	782	2	review	review	NOUN
inlawrev-2922	782	3	of	of	ADP
inlawrev-2922	782	4	the	the	DET
inlawrev-2922	782	5	system	system	NOUN
inlawrev-2922	782	6	in	in	ADP
inlawrev-2922	782	7	the	the	DET
inlawrev-2922	782	8	indiana	indiana	PROPN
inlawrev-2922	782	9	tax	tax	NOUN
inlawrev-2922	782	10	court	court	NOUN
inlawrev-2922	782	11	many	many	ADJ
inlawrev-2922	782	12	court	court	NOUN
inlawrev-2922	782	13	challenges	challenge	NOUN
inlawrev-2922	782	14	to	to	ADP
inlawrev-2922	782	15	the	the	DET
inlawrev-2922	782	16	property	property	NOUN
inlawrev-2922	782	17	tax	tax	NOUN
inlawrev-2922	782	18	system	system	NOUN
inlawrev-2922	782	19	have	have	AUX
inlawrev-2922	782	20	been	be	AUX
inlawrev-2922	782	21	filed	file	VERB
inlawrev-2922	782	22	over	over	ADP
inlawrev-2922	782	23	the	the	DET
inlawrev-2922	782	24	years	year	NOUN
inlawrev-2922	782	25	.	.	PUNCT
inlawrev-2922	783	1	however	however	ADV
inlawrev-2922	783	2	,	,	PUNCT
inlawrev-2922	783	3	*	*	PUNCT
inlawrev-2922	783	4	*	*	PUNCT
inlawrev-2922	783	5	such	such	ADJ
inlawrev-2922	783	6	property	property	NOUN
inlawrev-2922	783	7	tax	tax	NOUN
inlawrev-2922	783	8	challenges	challenge	NOUN
inlawrev-2922	783	9	have	have	AUX
inlawrev-2922	783	10	been	be	AUX
inlawrev-2922	783	11	settled	settle	VERB
inlawrev-2922	783	12	out	out	ADP
inlawrev-2922	783	13	of	of	ADP
inlawrev-2922	783	14	court	court	NOUN
inlawrev-2922	783	15	without	without	ADP
inlawrev-2922	783	16	addressing	address	VERB
inlawrev-2922	783	17	constitutional	constitutional	ADJ
inlawrev-2922	783	18	questions	question	NOUN
inlawrev-2922	783	19	.	.	PUNCT
inlawrev-2922	784	1	"	"	PUNCT
inlawrev-2922	784	2	'	'	NUM
inlawrev-2922	784	3	^^	^^	PUNCT
inlawrev-2922	784	4	during	during	ADP
inlawrev-2922	784	5	the	the	DET
inlawrev-2922	784	6	133	133	NUM
inlawrev-2922	784	7	.	.	PUNCT
inlawrev-2922	785	1	see	see	VERB
inlawrev-2922	785	2	proposed	propose	VERB
inlawrev-2922	785	3	final	final	ADJ
inlawrev-2922	785	4	report	report	NOUN
inlawrev-2922	785	5	,	,	PUNCT
inlawrev-2922	785	6	supra	supra	PROPN
inlawrev-2922	785	7	note	note	NOUN
inlawrev-2922	785	8	130	130	NUM
inlawrev-2922	785	9	.	.	PUNCT
inlawrev-2922	785	10	134	134	NUM
inlawrev-2922	785	11	.	.	PUNCT
inlawrev-2922	786	1	the	the	DET
inlawrev-2922	786	2	indiana	indiana	PROPN
inlawrev-2922	786	3	property	property	NOUN
inlawrev-2922	786	4	tax	tax	NOUN
inlawrev-2922	786	5	system	system	NOUN
inlawrev-2922	786	6	,	,	PUNCT
inlawrev-2922	786	7	preliminary	preliminary	ADJ
inlawrev-2922	786	8	report	report	NOUN
inlawrev-2922	786	9	of	of	ADP
inlawrev-2922	786	10	the	the	DET
inlawrev-2922	786	11	ind	ind	NOUN
inlawrev-2922	786	12	.	.	PUNCT
inlawrev-2922	787	1	state	state	PROPN
inlawrev-2922	787	2	bd	bd	PROPN
inlawrev-2922	787	3	.	.	PROPN
inlawrev-2922	787	4	of	of	ADP
inlawrev-2922	787	5	tax	tax	NOUN
inlawrev-2922	787	6	comm'rs	comm'rs	NOUN
inlawrev-2922	787	7	(	(	PUNCT
inlawrev-2922	787	8	july	july	PROPN
inlawrev-2922	787	9	23	23	NUM
inlawrev-2922	787	10	,	,	PUNCT
inlawrev-2922	787	11	1990	1990	NUM
inlawrev-2922	787	12	)	)	PUNCT
inlawrev-2922	787	13	.	.	PUNCT
inlawrev-2922	788	1	135	135	NUM
inlawrev-2922	788	2	.	.	PUNCT
inlawrev-2922	789	1	see	see	VERB
inlawrev-2922	789	2	l.	l.	PROPN
inlawrev-2922	789	3	stroble	stroble	NOUN
inlawrev-2922	789	4	,	,	PUNCT
inlawrev-2922	789	5	1990	1990	NUM
inlawrev-2922	789	6	indiana	indiana	NOUN
inlawrev-2922	789	7	state	state	PROPN
inlawrev-2922	789	8	tax	tax	NOUN
inlawrev-2922	789	9	developments	development	NOUN
inlawrev-2922	789	10	(	(	PUNCT
inlawrev-2922	789	11	indiana	indiana	PROPN
inlawrev-2922	789	12	tax	tax	PROPN
inlawrev-2922	789	13	institute	institute	PROPN
inlawrev-2922	789	14	,	,	PUNCT
inlawrev-2922	789	15	i.c.l.e.f	i.c.l.e.f	PROPN
inlawrev-2922	789	16	.	.	PUNCT
inlawrev-2922	789	17	1990	1990	NUM
inlawrev-2922	789	18	)	)	PUNCT
inlawrev-2922	789	19	.	.	PUNCT
inlawrev-2922	790	1	136	136	NUM
inlawrev-2922	790	2	.	.	PUNCT
inlawrev-2922	791	1	lawsuit	lawsuit	NOUN
inlawrev-2922	791	2	could	could	AUX
inlawrev-2922	791	3	kick	kick	VERB
inlawrev-2922	791	4	props	prop	NOUN
inlawrev-2922	791	5	from	from	ADP
inlawrev-2922	791	6	under	under	ADP
inlawrev-2922	791	7	state	state	NOUN
inlawrev-2922	791	8	tax	tax	NOUN
inlawrev-2922	791	9	system	system	NOUN
inlawrev-2922	791	10	,	,	PUNCT
inlawrev-2922	791	11	indianapolis	indianapolis	PROPN
inlawrev-2922	791	12	star	star	PROPN
inlawrev-2922	791	13	,	,	PUNCT
inlawrev-2922	791	14	nov	nov	PROPN
inlawrev-2922	791	15	.	.	PROPN
inlawrev-2922	791	16	11	11	NUM
inlawrev-2922	791	17	,	,	PUNCT
inlawrev-2922	791	18	1990	1990	NUM
inlawrev-2922	791	19	,	,	PUNCT
inlawrev-2922	791	20	at	at	ADP
inlawrev-2922	791	21	a-16	a-16	PROPN
inlawrev-2922	791	22	.	.	PUNCT
inlawrev-2922	791	23	1991	1991	NUM
inlawrev-2922	791	24	]	]	PUNCT
inlawrev-2922	792	1	indiana	indiana	PROPN
inlawrev-2922	792	2	tax	tax	PROPN
inlawrev-2922	792	3	law	law	NOUN
inlawrev-2922	792	4	1153	1153	NUM
inlawrev-2922	792	5	survey	survey	NOUN
inlawrev-2922	792	6	period	period	NOUN
inlawrev-2922	792	7	,	,	PUNCT
inlawrev-2922	792	8	however	however	ADV
inlawrev-2922	792	9	,	,	PUNCT
inlawrev-2922	792	10	an	an	DET
inlawrev-2922	792	11	action	action	NOUN
inlawrev-2922	792	12	was	be	AUX
inlawrev-2922	792	13	filed	file	VERB
inlawrev-2922	792	14	in	in	ADP
inlawrev-2922	792	15	the	the	DET
inlawrev-2922	792	16	indiana	indiana	PROPN
inlawrev-2922	792	17	tax	tax	NOUN
inlawrev-2922	792	18	court	court	NOUN
inlawrev-2922	792	19	in	in	ADP
inlawrev-2922	792	20	which	which	PRON
inlawrev-2922	792	21	the	the	DET
inlawrev-2922	792	22	constitutional	constitutional	ADJ
inlawrev-2922	792	23	issues	issue	NOUN
inlawrev-2922	792	24	could	could	AUX
inlawrev-2922	792	25	have	have	AUX
inlawrev-2922	792	26	been	be	AUX
inlawrev-2922	792	27	addressed	address	VERB
inlawrev-2922	792	28	.	.	PUNCT
inlawrev-2922	793	1	in	in	ADP
inlawrev-2922	793	2	northern	northern	PROPN
inlawrev-2922	793	3	indiana	indiana	PROPN
inlawrev-2922	793	4	public	public	PROPN
inlawrev-2922	793	5	service	service	PROPN
inlawrev-2922	793	6	co.	co.	PROPN
inlawrev-2922	793	7	v.	v.	ADP
inlawrev-2922	793	8	indiana	indiana	PROPN
inlawrev-2922	793	9	state	state	PROPN
inlawrev-2922	793	10	board	board	PROPN
inlawrev-2922	793	11	of	of	ADP
inlawrev-2922	793	12	tax	tax	PROPN
inlawrev-2922	793	13	commissioners,^^	commissioners,^^	PROPN
inlawrev-2922	793	14	''	''	PUNCT
inlawrev-2922	793	15	nipsco	nipsco	PROPN
inlawrev-2922	793	16	asserted	assert	VERB
inlawrev-2922	793	17	a	a	DET
inlawrev-2922	793	18	broad	broad	ADV
inlawrev-2922	793	19	-	-	PUNCT
inlawrev-2922	793	20	based	base	VERB
inlawrev-2922	793	21	challenge	challenge	NOUN
inlawrev-2922	793	22	to	to	ADP
inlawrev-2922	793	23	indiana	indiana	PROPN
inlawrev-2922	793	24	's	's	PART
inlawrev-2922	793	25	system	system	NOUN
inlawrev-2922	793	26	of	of	ADP
inlawrev-2922	793	27	assessing	assess	VERB
inlawrev-2922	793	28	and	and	CCONJ
inlawrev-2922	793	29	taxing	tax	VERB
inlawrev-2922	793	30	tangible	tangible	ADJ
inlawrev-2922	793	31	property	property	NOUN
inlawrev-2922	793	32	.	.	PUNCT
inlawrev-2922	794	1	the	the	DET
inlawrev-2922	794	2	petition	petition	NOUN
inlawrev-2922	794	3	raised	raise	VERB
inlawrev-2922	794	4	four	four	NUM
inlawrev-2922	794	5	different	different	ADJ
inlawrev-2922	794	6	issues	issue	NOUN
inlawrev-2922	794	7	in	in	ADP
inlawrev-2922	794	8	four	four	NUM
inlawrev-2922	794	9	counts	count	NOUN
inlawrev-2922	794	10	.	.	PUNCT
inlawrev-2922	795	1	first	first	ADV
inlawrev-2922	795	2	,	,	PUNCT
inlawrev-2922	795	3	nipsco	nipsco	PROPN
inlawrev-2922	795	4	asserted	assert	VERB
inlawrev-2922	795	5	that	that	SCONJ
inlawrev-2922	795	6	the	the	DET
inlawrev-2922	795	7	board	board	NOUN
inlawrev-2922	795	8	erred	err	VERB
inlawrev-2922	795	9	in	in	ADP
inlawrev-2922	795	10	denying	deny	VERB
inlawrev-2922	795	11	its	its	PRON
inlawrev-2922	795	12	request	request	NOUN
inlawrev-2922	795	13	for	for	ADP
inlawrev-2922	795	14	equalization	equalization	NOUN
inlawrev-2922	795	15	of	of	ADP
inlawrev-2922	795	16	its	its	PRON
inlawrev-2922	795	17	utility	utility	NOUN
inlawrev-2922	795	18	distributable	distributable	ADJ
inlawrev-2922	795	19	property	property	NOUN
inlawrev-2922	795	20	in	in	ADP
inlawrev-2922	795	21	various	various	ADJ
inlawrev-2922	795	22	counties	county	NOUN
inlawrev-2922	795	23	.	.	PUNCT
inlawrev-2922	796	1	through	through	ADP
inlawrev-2922	796	2	equalization	equalization	NOUN
inlawrev-2922	796	3	,	,	PUNCT
inlawrev-2922	796	4	nipsco	nipsco	PROPN
inlawrev-2922	796	5	sought	seek	VERB
inlawrev-2922	796	6	to	to	PART
inlawrev-2922	796	7	lower	lower	VERB
inlawrev-2922	796	8	the	the	DET
inlawrev-2922	796	9	assessed	assessed	ADJ
inlawrev-2922	796	10	value	value	NOUN
inlawrev-2922	796	11	of	of	ADP
inlawrev-2922	796	12	its	its	PRON
inlawrev-2922	796	13	distributable	distributable	ADJ
inlawrev-2922	796	14	property	property	NOUN
inlawrev-2922	796	15	to	to	ADP
inlawrev-2922	796	16	the	the	DET
inlawrev-2922	796	17	general	general	ADJ
inlawrev-2922	796	18	level	level	NOUN
inlawrev-2922	796	19	at	at	ADP
inlawrev-2922	796	20	which	which	PRON
inlawrev-2922	796	21	it	it	PRON
inlawrev-2922	796	22	asserted	assert	VERB
inlawrev-2922	796	23	other	other	ADJ
inlawrev-2922	796	24	real	real	ADJ
inlawrev-2922	796	25	property	property	NOUN
inlawrev-2922	796	26	in	in	ADP
inlawrev-2922	796	27	the	the	DET
inlawrev-2922	796	28	counties	county	NOUN
inlawrev-2922	796	29	was	be	AUX
inlawrev-2922	796	30	assessed	assess	VERB
inlawrev-2922	796	31	.	.	PUNCT
inlawrev-2922	797	1	in	in	ADP
inlawrev-2922	797	2	count	count	NOUN
inlawrev-2922	797	3	two	two	NUM
inlawrev-2922	797	4	,	,	PUNCT
inlawrev-2922	797	5	nipsco	nipsco	PROPN
inlawrev-2922	797	6	claimed	claim	VERB
inlawrev-2922	797	7	that	that	SCONJ
inlawrev-2922	797	8	article	article	NOUN
inlawrev-2922	797	9	x	x	NOUN
inlawrev-2922	797	10	,	,	PUNCT
inlawrev-2922	797	11	section	section	NOUN
inlawrev-2922	797	12	1	1	NUM
inlawrev-2922	797	13	of	of	ADP
inlawrev-2922	797	14	indiana	indiana	PROPN
inlawrev-2922	797	15	's	's	PART
inlawrev-2922	797	16	constitution	constitution	NOUN
inlawrev-2922	797	17	requires	require	VERB
inlawrev-2922	797	18	assessment	assessment	NOUN
inlawrev-2922	797	19	based	base	VERB
inlawrev-2922	797	20	on	on	ADP
inlawrev-2922	797	21	fair	fair	ADJ
inlawrev-2922	797	22	market	market	NOUN
inlawrev-2922	797	23	value	value	NOUN
inlawrev-2922	797	24	.	.	PUNCT
inlawrev-2922	798	1	nipsco	nipsco	PROPN
inlawrev-2922	798	2	pointed	point	VERB
inlawrev-2922	798	3	out	out	ADP
inlawrev-2922	798	4	that	that	SCONJ
inlawrev-2922	798	5	other	other	ADJ
inlawrev-2922	798	6	states	state	NOUN
inlawrev-2922	798	7	with	with	ADP
inlawrev-2922	798	8	similar	similar	ADJ
inlawrev-2922	798	9	just	just	ADV
inlawrev-2922	798	10	value	value	NOUN
inlawrev-2922	798	11	language	language	NOUN
inlawrev-2922	798	12	in	in	ADP
inlawrev-2922	798	13	their	their	PRON
inlawrev-2922	798	14	constitutions	constitution	NOUN
inlawrev-2922	798	15	require	require	VERB
inlawrev-2922	798	16	fair	fair	ADJ
inlawrev-2922	798	17	market	market	NOUN
inlawrev-2922	798	18	value	value	NOUN
inlawrev-2922	798	19	to	to	PART
inlawrev-2922	798	20	be	be	AUX
inlawrev-2922	798	21	used	use	VERB
inlawrev-2922	798	22	.	.	PUNCT
inlawrev-2922	799	1	in	in	ADP
inlawrev-2922	799	2	count	count	NOUN
inlawrev-2922	799	3	three	three	NUM
inlawrev-2922	799	4	,	,	PUNCT
inlawrev-2922	799	5	nipsco	nipsco	PROPN
inlawrev-2922	799	6	asserted	assert	VERB
inlawrev-2922	799	7	discrimination	discrimination	NOUN
inlawrev-2922	799	8	on	on	ADP
inlawrev-2922	799	9	the	the	DET
inlawrev-2922	799	10	grounds	ground	NOUN
inlawrev-2922	799	11	that	that	SCONJ
inlawrev-2922	799	12	the	the	DET
inlawrev-2922	799	13	assessment	assessment	NOUN
inlawrev-2922	799	14	of	of	ADP
inlawrev-2922	799	15	agricultural	agricultural	ADJ
inlawrev-2922	799	16	land	land	NOUN
inlawrev-2922	799	17	in	in	ADP
inlawrev-2922	799	18	indiana	indiana	PROPN
inlawrev-2922	799	19	is	be	AUX
inlawrev-2922	799	20	essentially	essentially	ADV
inlawrev-2922	799	21	capped	cap	VERB
inlawrev-2922	799	22	at	at	ADP
inlawrev-2922	799	23	$	$	SYM
inlawrev-2922	799	24	495	495	NUM
inlawrev-2922	799	25	an	an	DET
inlawrev-2922	799	26	acre	acre	NOUN
inlawrev-2922	799	27	.	.	PUNCT
inlawrev-2922	800	1	finally	finally	ADV
inlawrev-2922	800	2	,	,	PUNCT
inlawrev-2922	800	3	in	in	ADP
inlawrev-2922	800	4	count	count	NOUN
inlawrev-2922	800	5	four	four	NUM
inlawrev-2922	800	6	,	,	PUNCT
inlawrev-2922	800	7	nipsco	nipsco	PROPN
inlawrev-2922	800	8	claimed	claim	VERB
inlawrev-2922	800	9	that	that	SCONJ
inlawrev-2922	800	10	the	the	DET
inlawrev-2922	800	11	property	property	NOUN
inlawrev-2922	800	12	tax	tax	NOUN
inlawrev-2922	800	13	scheme	scheme	NOUN
inlawrev-2922	800	14	's	's	PART
inlawrev-2922	800	15	provision	provision	NOUN
inlawrev-2922	800	16	for	for	ADP
inlawrev-2922	800	17	*	*	NOUN
inlawrev-2922	800	18	*	*	ADJ
inlawrev-2922	800	19	numerous	numerous	ADJ
inlawrev-2922	800	20	exemptions	exemption	NOUN
inlawrev-2922	800	21	and	and	CCONJ
inlawrev-2922	800	22	deductions	deduction	NOUN
inlawrev-2922	800	23	"	"	PUNCT
inlawrev-2922	800	24	is	be	AUX
inlawrev-2922	800	25	discriminatory	discriminatory	ADJ
inlawrev-2922	800	26	and	and	CCONJ
inlawrev-2922	800	27	unconstitutional	unconstitutional	ADJ
inlawrev-2922	800	28	.	.	PUNCT
inlawrev-2922	801	1	nipsco	nipsco	PROPN
inlawrev-2922	801	2	raised	raise	VERB
inlawrev-2922	801	3	serious	serious	ADJ
inlawrev-2922	801	4	questions	question	NOUN
inlawrev-2922	801	5	about	about	ADP
inlawrev-2922	801	6	the	the	DET
inlawrev-2922	801	7	constitutionality	constitutionality	NOUN
inlawrev-2922	801	8	of	of	ADP
inlawrev-2922	801	9	indiana	indiana	PROPN
inlawrev-2922	801	10	's	's	PART
inlawrev-2922	801	11	archaic	archaic	ADJ
inlawrev-2922	801	12	property	property	NOUN
inlawrev-2922	801	13	tax	tax	NOUN
inlawrev-2922	801	14	system	system	NOUN
inlawrev-2922	801	15	.	.	PUNCT
inlawrev-2922	802	1	however	however	ADV
inlawrev-2922	802	2	,	,	PUNCT
inlawrev-2922	802	3	as	as	ADP
inlawrev-2922	802	4	in	in	ADP
inlawrev-2922	802	5	the	the	DET
inlawrev-2922	802	6	past	past	NOUN
inlawrev-2922	802	7	,	,	PUNCT
inlawrev-2922	802	8	the	the	DET
inlawrev-2922	802	9	case	case	NOUN
inlawrev-2922	802	10	will	will	AUX
inlawrev-2922	802	11	not	not	PART
inlawrev-2922	802	12	break	break	VERB
inlawrev-2922	802	13	new	new	ADJ
inlawrev-2922	802	14	law	law	NOUN
inlawrev-2922	802	15	in	in	ADP
inlawrev-2922	802	16	this	this	DET
inlawrev-2922	802	17	area	area	NOUN
inlawrev-2922	802	18	because	because	SCONJ
inlawrev-2922	802	19	at	at	ADP
inlawrev-2922	802	20	the	the	DET
inlawrev-2922	802	21	time	time	NOUN
inlawrev-2922	802	22	this	this	DET
inlawrev-2922	802	23	article	article	NOUN
inlawrev-2922	802	24	went	go	VERB
inlawrev-2922	802	25	to	to	ADP
inlawrev-2922	802	26	press	press	VERB
inlawrev-2922	802	27	,	,	PUNCT
inlawrev-2922	802	28	the	the	DET
inlawrev-2922	802	29	parties	party	NOUN
inlawrev-2922	802	30	settled	settle	VERB
inlawrev-2922	802	31	the	the	DET
inlawrev-2922	802	32	case	case	NOUN
inlawrev-2922	802	33	.	.	PUNCT
inlawrev-2922	803	1	'^^	'^^	PRON
inlawrev-2922	804	1	one	one	NUM
inlawrev-2922	804	2	of	of	ADP
inlawrev-2922	804	3	the	the	DET
inlawrev-2922	804	4	reasons	reason	NOUN
inlawrev-2922	804	5	for	for	ADP
inlawrev-2922	804	6	the	the	DET
inlawrev-2922	804	7	settlement	settlement	NOUN
inlawrev-2922	804	8	,	,	PUNCT
inlawrev-2922	804	9	according	accord	VERB
inlawrev-2922	804	10	to	to	ADP
inlawrev-2922	804	11	one	one	NUM
inlawrev-2922	804	12	of	of	ADP
inlawrev-2922	804	13	the	the	DET
inlawrev-2922	804	14	commissioners	commissioner	NOUN
inlawrev-2922	804	15	of	of	ADP
inlawrev-2922	804	16	the	the	DET
inlawrev-2922	804	17	state	state	NOUN
inlawrev-2922	804	18	board	board	NOUN
inlawrev-2922	804	19	,	,	PUNCT
inlawrev-2922	804	20	was	be	AUX
inlawrev-2922	804	21	that	that	SCONJ
inlawrev-2922	804	22	the	the	DET
inlawrev-2922	804	23	board	board	NOUN
inlawrev-2922	804	24	*	*	PUNCT
inlawrev-2922	804	25	*	*	AUX
inlawrev-2922	804	26	really	really	ADV
inlawrev-2922	804	27	do[es]n't	do[es]n't	ADV
inlawrev-2922	804	28	know	know	VERB
inlawrev-2922	804	29	whether	whether	SCONJ
inlawrev-2922	804	30	our	our	PRON
inlawrev-2922	804	31	system	system	NOUN
inlawrev-2922	804	32	would	would	AUX
inlawrev-2922	804	33	withstand	withstand	VERB
inlawrev-2922	804	34	a	a	DET
inlawrev-2922	804	35	constitutional	constitutional	ADJ
inlawrev-2922	804	36	challenge	challenge	NOUN
inlawrev-2922	804	37	.	.	PUNCT
inlawrev-2922	805	1	"	"	PUNCT
inlawrev-2922	805	2	'	'	X
inlawrev-2922	805	3	^^	^^	ADP
inlawrev-2922	805	4	the	the	DET
inlawrev-2922	805	5	commissioner	commissioner	NOUN
inlawrev-2922	805	6	added	add	VERB
inlawrev-2922	805	7	,	,	PUNCT
inlawrev-2922	805	8	'	'	PUNCT
inlawrev-2922	805	9	*	*	VERB
inlawrev-2922	805	10	we	we	PRON
inlawrev-2922	805	11	would	would	AUX
inlawrev-2922	805	12	just	just	ADV
inlawrev-2922	805	13	like	like	VERB
inlawrev-2922	805	14	to	to	PART
inlawrev-2922	805	15	contain	contain	VERB
inlawrev-2922	805	16	(	(	PUNCT
inlawrev-2922	805	17	constitutional	constitutional	ADJ
inlawrev-2922	805	18	challenges	challenge	NOUN
inlawrev-2922	805	19	)	)	PUNCT
inlawrev-2922	805	20	as	as	ADV
inlawrev-2922	805	21	long	long	ADV
inlawrev-2922	805	22	as	as	ADP
inlawrev-2922	805	23	possible	possible	ADJ
inlawrev-2922	805	24	and	and	CCONJ
inlawrev-2922	805	25	work	work	VERB
inlawrev-2922	805	26	from	from	ADP
inlawrev-2922	805	27	within	within	ADP
inlawrev-2922	805	28	to	to	PART
inlawrev-2922	805	29	change	change	VERB
inlawrev-2922	805	30	the	the	DET
inlawrev-2922	805	31	system	system	NOUN
inlawrev-2922	805	32	.	.	PUNCT
inlawrev-2922	806	1	"	"	PUNCT
inlawrev-2922	806	2	'	'	PUNCT
inlawrev-2922	806	3	"	"	PUNCT
inlawrev-2922	806	4	^	^	PUNCT
inlawrev-2922	806	5	such	such	DET
inlawrev-2922	806	6	an	an	DET
inlawrev-2922	806	7	admission	admission	NOUN
inlawrev-2922	806	8	from	from	ADP
inlawrev-2922	806	9	a	a	DET
inlawrev-2922	806	10	member	member	NOUN
inlawrev-2922	806	11	of	of	ADP
inlawrev-2922	806	12	the	the	DET
inlawrev-2922	806	13	board	board	NOUN
inlawrev-2922	806	14	shows	show	VERB
inlawrev-2922	806	15	that	that	SCONJ
inlawrev-2922	806	16	change	change	NOUN
inlawrev-2922	806	17	is	be	AUX
inlawrev-2922	806	18	likely	likely	ADJ
inlawrev-2922	806	19	to	to	PART
inlawrev-2922	806	20	occur	occur	VERB
inlawrev-2922	806	21	in	in	ADP
inlawrev-2922	806	22	the	the	DET
inlawrev-2922	806	23	future	future	NOUN
inlawrev-2922	806	24	,	,	PUNCT
inlawrev-2922	806	25	one	one	NUM
inlawrev-2922	806	26	way	way	NOUN
inlawrev-2922	806	27	or	or	CCONJ
inlawrev-2922	806	28	another	another	PRON
inlawrev-2922	806	29	.	.	PUNCT
inlawrev-2922	807	1	iv	iv	X
inlawrev-2922	807	2	.	.	PUNCT
inlawrev-2922	807	3	conclusion	conclusion	NOUN
inlawrev-2922	807	4	both	both	CCONJ
inlawrev-2922	807	5	the	the	DET
inlawrev-2922	807	6	indiana	indiana	PROPN
inlawrev-2922	807	7	tax	tax	PROPN
inlawrev-2922	807	8	court	court	NOUN
inlawrev-2922	807	9	's	's	PART
inlawrev-2922	807	10	jurisdiction	jurisdiction	NOUN
inlawrev-2922	807	11	and	and	CCONJ
inlawrev-2922	807	12	indiana	indiana	PROPN
inlawrev-2922	807	13	's	's	PART
inlawrev-2922	807	14	property	property	NOUN
inlawrev-2922	807	15	tax	tax	NOUN
inlawrev-2922	807	16	system	system	NOUN
inlawrev-2922	807	17	were	be	AUX
inlawrev-2922	807	18	subjects	subject	NOUN
inlawrev-2922	807	19	of	of	ADP
inlawrev-2922	807	20	intense	intense	ADJ
inlawrev-2922	807	21	debate	debate	NOUN
inlawrev-2922	807	22	and	and	CCONJ
inlawrev-2922	807	23	litigation	litigation	NOUN
inlawrev-2922	807	24	during	during	ADP
inlawrev-2922	807	25	the	the	DET
inlawrev-2922	807	26	survey	survey	NOUN
inlawrev-2922	807	27	period	period	NOUN
inlawrev-2922	807	28	.	.	PUNCT
inlawrev-2922	808	1	unfortunately	unfortunately	ADV
inlawrev-2922	808	2	,	,	PUNCT
inlawrev-2922	808	3	unless	unless	SCONJ
inlawrev-2922	808	4	the	the	DET
inlawrev-2922	808	5	legislature	legislature	NOUN
inlawrev-2922	808	6	takes	take	VERB
inlawrev-2922	808	7	action	action	NOUN
inlawrev-2922	808	8	on	on	ADP
inlawrev-2922	808	9	both	both	DET
inlawrev-2922	808	10	matters	matter	NOUN
inlawrev-2922	808	11	,	,	PUNCT
inlawrev-2922	808	12	the	the	DET
inlawrev-2922	808	13	debate	debate	NOUN
inlawrev-2922	808	14	could	could	AUX
inlawrev-2922	808	15	intensify	intensify	VERB
inlawrev-2922	808	16	in	in	ADP
inlawrev-2922	808	17	the	the	DET
inlawrev-2922	808	18	future	future	NOUN
inlawrev-2922	808	19	.	.	PUNCT
inlawrev-2922	809	1	137	137	NUM
inlawrev-2922	809	2	.	.	PUNCT
inlawrev-2922	810	1	no	no	INTJ
inlawrev-2922	810	2	.	.	PUNCT
inlawrev-2922	811	1	49t05	49t05	NUM
inlawrev-2922	811	2	-	-	PUNCT
inlawrev-2922	811	3	9007	9007	NUM
inlawrev-2922	811	4	-	-	PUNCT
inlawrev-2922	811	5	ta-34	ta-34	NUM
inlawrev-2922	811	6	,	,	PUNCT
inlawrev-2922	811	7	slip	slip	VERB
inlawrev-2922	811	8	op	op	NOUN
inlawrev-2922	811	9	.	.	PUNCT
inlawrev-2922	812	1	(	(	PUNCT
inlawrev-2922	812	2	ind	ind	NOUN
inlawrev-2922	812	3	.	.	PUNCT
inlawrev-2922	813	1	t.c	t.c	PROPN
inlawrev-2922	813	2	.	.	PROPN
inlawrev-2922	813	3	july	july	PROPN
inlawrev-2922	813	4	13	13	NUM
inlawrev-2922	813	5	,	,	PUNCT
inlawrev-2922	813	6	1990	1990	NUM
inlawrev-2922	813	7	)	)	PUNCT
inlawrev-2922	813	8	.	.	PUNCT
inlawrev-2922	814	1	138	138	NUM
inlawrev-2922	814	2	.	.	SYM
inlawrev-2922	814	3	3	3	NUM
inlawrev-2922	814	4	utilities	utility	NOUN
inlawrev-2922	814	5	set	set	VERB
inlawrev-2922	814	6	lower	low	ADJ
inlawrev-2922	814	7	assessments	assessment	NOUN
inlawrev-2922	814	8	in	in	ADP
inlawrev-2922	814	9	tax	tax	NOUN
inlawrev-2922	814	10	case	case	NOUN
inlawrev-2922	814	11	,	,	PUNCT
inlawrev-2922	814	12	indianapolis	indianapolis	PROPN
inlawrev-2922	814	13	star	star	PROPN
inlawrev-2922	814	14	,	,	PUNCT
inlawrev-2922	814	15	feb	feb	PROPN
inlawrev-2922	814	16	.	.	PROPN
inlawrev-2922	814	17	6	6	NUM
inlawrev-2922	814	18	,	,	PUNCT
inlawrev-2922	814	19	1991	1991	NUM
inlawrev-2922	814	20	,	,	PUNCT
inlawrev-2922	814	21	at	at	ADP
inlawrev-2922	814	22	a-14	a-14	PROPN
inlawrev-2922	814	23	.	.	PUNCT
inlawrev-2922	815	1	139	139	NUM
inlawrev-2922	815	2	.	.	PUNCT
inlawrev-2922	816	1	i	i	PRON
inlawrev-2922	816	2	d.	d.	PROPN
inlawrev-2922	816	3	140	140	NUM
inlawrev-2922	816	4	.	.	PUNCT
inlawrev-2922	817	1	i	i	PRON
inlawrev-2922	817	2	d.	d.	PROPN