id	sid	tid	token	lemma	pos
inlawrev-3105	1	1	indiana	indiana	PROPN
inlawrev-3105	1	2	law	law	PROPN
inlawrev-3105	1	3	review	review	VERB
inlawrev-3105	1	4	1993	1993	NUM
inlawrev-3105	1	5	developments	development	NOUN
inlawrev-3105	1	6	in	in	ADP
inlawrev-3105	1	7	indiana	indiana	PROPN
inlawrev-3105	1	8	taxation	taxation	PROPN
inlawrev-3105	1	9	lawrence	lawrence	PROPN
inlawrev-3105	1	10	a.	a.	PROPN
inlawrev-3105	1	11	jegen	jegen	PROPN
inlawrev-3105	1	12	,	,	PUNCT
inlawrev-3105	2	1	ni	ni	PROPN
inlawrev-3105	2	2	*	*	PROPN
inlawrev-3105	2	3	john	john	PROPN
inlawrev-3105	2	4	r.	r.	PROPN
inlawrev-3105	2	5	maley	maley	PROPN
inlawrev-3105	2	6	*	*	PROPN
inlawrev-3105	2	7	*	*	PROPN
inlawrev-3105	2	8	introduction	introduction	NOUN
inlawrev-3105	2	9	although	although	SCONJ
inlawrev-3105	2	10	1993	1993	NUM
inlawrev-3105	2	11	was	be	AUX
inlawrev-3105	2	12	a	a	DET
inlawrev-3105	2	13	relatively	relatively	ADV
inlawrev-3105	2	14	quiet	quiet	ADJ
inlawrev-3105	2	15	year	year	NOUN
inlawrev-3105	2	16	for	for	ADP
inlawrev-3105	2	17	indiana	indiana	PROPN
inlawrev-3105	2	18	tax	tax	NOUN
inlawrev-3105	2	19	developments	development	NOUN
inlawrev-3105	2	20	,	,	PUNCT
inlawrev-3105	2	21	several	several	ADJ
inlawrev-3105	2	22	important	important	ADJ
inlawrev-3105	2	23	changes	change	NOUN
inlawrev-3105	2	24	in	in	ADP
inlawrev-3105	2	25	procedural	procedural	ADJ
inlawrev-3105	2	26	law	law	NOUN
inlawrev-3105	2	27	occurred	occur	VERB
inlawrev-3105	2	28	.	.	PUNCT
inlawrev-3105	3	1	the	the	DET
inlawrev-3105	3	2	most	most	ADV
inlawrev-3105	3	3	significant	significant	ADJ
inlawrev-3105	3	4	change	change	NOUN
inlawrev-3105	3	5	is	be	AUX
inlawrev-3105	3	6	the	the	DET
inlawrev-3105	3	7	legislature	legislature	NOUN
inlawrev-3105	3	8	's	's	PART
inlawrev-3105	3	9	enactment	enactment	NOUN
inlawrev-3105	3	10	of	of	ADP
inlawrev-3105	3	11	a	a	DET
inlawrev-3105	3	12	direct	direct	ADJ
inlawrev-3105	3	13	appeal	appeal	NOUN
inlawrev-3105	3	14	to	to	ADP
inlawrev-3105	3	15	the	the	DET
inlawrev-3105	3	16	indiana	indiana	PROPN
inlawrev-3105	3	17	tax	tax	PROPN
inlawrev-3105	3	18	court	court	NOUN
inlawrev-3105	3	19	from	from	ADP
inlawrev-3105	3	20	letters	letter	NOUN
inlawrev-3105	3	21	of	of	ADP
inlawrev-3105	3	22	findings	finding	NOUN
inlawrev-3105	3	23	issued	issue	VERB
inlawrev-3105	3	24	by	by	ADP
inlawrev-3105	3	25	the	the	DET
inlawrev-3105	3	26	department	department	NOUN
inlawrev-3105	3	27	of	of	ADP
inlawrev-3105	3	28	revenue	revenue	NOUN
inlawrev-3105	3	29	.	.	PUNCT
inlawrev-3105	4	1	this	this	DET
inlawrev-3105	4	2	article	article	NOUN
inlawrev-3105	4	3	highlights	highlight	VERB
inlawrev-3105	4	4	the	the	DET
inlawrev-3105	4	5	enactment	enactment	NOUN
inlawrev-3105	4	6	of	of	ADP
inlawrev-3105	4	7	the	the	DET
inlawrev-3105	4	8	direct	direct	ADJ
inlawrev-3105	4	9	appeal	appeal	NOUN
inlawrev-3105	4	10	and	and	CCONJ
inlawrev-3105	4	11	other	other	ADJ
inlawrev-3105	4	12	key	key	ADJ
inlawrev-3105	4	13	procedural	procedural	ADJ
inlawrev-3105	4	14	developments	development	NOUN
inlawrev-3105	4	15	.	.	PUNCT
inlawrev-3105	5	1	i.	i.	PROPN
inlawrev-3105	5	2	indiana	indiana	PROPN
inlawrev-3105	5	3	tax	tax	PROPN
inlawrev-3105	5	4	court	court	PROPN
inlawrev-3105	5	5	a.	a.	NOUN
inlawrev-3105	5	6	expanded	expand	VERB
inlawrev-3105	5	7	jurisdiction	jurisdiction	NOUN
inlawrev-3105	5	8	the	the	DET
inlawrev-3105	5	9	indiana	indiana	PROPN
inlawrev-3105	5	10	tax	tax	PROPN
inlawrev-3105	5	11	court	court	NOUN
inlawrev-3105	5	12	's	's	PART
inlawrev-3105	5	13	jurisdiction	jurisdiction	NOUN
inlawrev-3105	5	14	over	over	ADP
inlawrev-3105	5	15	most	most	ADJ
inlawrev-3105	5	16	final	final	ADJ
inlawrev-3105	5	17	determinations	determination	NOUN
inlawrev-3105	5	18	rendered	render	VERB
inlawrev-3105	5	19	by	by	ADP
inlawrev-3105	5	20	the	the	DET
inlawrev-3105	5	21	department	department	PROPN
inlawrev-3105	5	22	of	of	ADP
inlawrev-3105	5	23	revenue	revenue	NOUN
inlawrev-3105	5	24	has	have	AUX
inlawrev-3105	5	25	been	be	AUX
inlawrev-3105	5	26	settled	settle	VERB
inlawrev-3105	5	27	since	since	SCONJ
inlawrev-3105	5	28	the	the	DET
inlawrev-3105	5	29	court	court	NOUN
inlawrev-3105	5	30	's	's	PART
inlawrev-3105	5	31	inception	inception	NOUN
inlawrev-3105	5	32	.	.	PUNCT
inlawrev-3105	6	1	original	original	ADJ
inlawrev-3105	6	2	tax	tax	NOUN
inlawrev-3105	6	3	appeals	appeal	NOUN
inlawrev-3105	6	4	involving	involve	VERB
inlawrev-3105	6	5	denials	denial	NOUN
inlawrev-3105	6	6	of	of	ADP
inlawrev-3105	6	7	claims	claim	NOUN
inlawrev-3105	6	8	for	for	ADP
inlawrev-3105	6	9	refunds	refund	NOUN
inlawrev-3105	6	10	of	of	ADP
inlawrev-3105	6	11	the	the	DET
inlawrev-3105	6	12	listed	list	VERB
inlawrev-3105	6	13	taxes	taxis	NOUN
inlawrev-3105	6	14	of	of	ADP
inlawrev-3105	6	15	section	section	NOUN
inlawrev-3105	6	16	6	6	NUM
inlawrev-3105	6	17	-	-	SYM
inlawrev-3105	6	18	8.1	8.1	NUM
inlawrev-3105	6	19	-	-	PUNCT
inlawrev-3105	6	20	1	1	NUM
inlawrev-3105	6	21	-	-	SYM
inlawrev-3105	6	22	1	1	NUM
inlawrev-3105	6	23	of	of	ADP
inlawrev-3105	6	24	the	the	DET
inlawrev-3105	6	25	indiana	indiana	PROPN
inlawrev-3105	6	26	code	code	PROPN
inlawrev-3105	6	27	,	,	PUNCT
inlawrev-3105	6	28	which	which	PRON
inlawrev-3105	6	29	includes	include	VERB
inlawrev-3105	6	30	more	more	ADJ
inlawrev-3105	6	31	than	than	ADP
inlawrev-3105	6	32	twenty	twenty	NUM
inlawrev-3105	6	33	-	-	PUNCT
inlawrev-3105	6	34	five	five	NUM
inlawrev-3105	6	35	different	different	ADJ
inlawrev-3105	6	36	taxes	taxis	NOUN
inlawrev-3105	6	37	such	such	ADJ
inlawrev-3105	6	38	as	as	ADP
inlawrev-3105	6	39	the	the	DET
inlawrev-3105	6	40	gross	gross	ADJ
inlawrev-3105	6	41	retail	retail	NOUN
inlawrev-3105	6	42	and	and	CCONJ
inlawrev-3105	6	43	use	use	VERB
inlawrev-3105	6	44	taxes	taxis	NOUN
inlawrev-3105	6	45	,	,	PUNCT
inlawrev-3105	6	46	go	go	VERB
inlawrev-3105	6	47	to	to	ADP
inlawrev-3105	6	48	the	the	DET
inlawrev-3105	6	49	indiana	indiana	PROPN
inlawrev-3105	6	50	tax	tax	NOUN
inlawrev-3105	6	51	court	court	NOUN
inlawrev-3105	6	52	.	.	PUNCT
inlawrev-3105	7	1	this	this	PRON
inlawrev-3105	7	2	is	be	AUX
inlawrev-3105	7	3	clear	clear	ADJ
inlawrev-3105	7	4	because	because	SCONJ
inlawrev-3105	7	5	indiana	indiana	PROPN
inlawrev-3105	7	6	code	code	PROPN
inlawrev-3105	7	7	section	section	NOUN
inlawrev-3105	7	8	6	6	NUM
inlawrev-3105	7	9	-	-	SYM
inlawrev-3105	7	10	8	8	NUM
inlawrev-3105	7	11	.	.	NOUN
inlawrev-3105	7	12	1	1	NUM
inlawrev-3105	7	13	-	-	SYM
inlawrev-3105	7	14	9	9	NUM
inlawrev-3105	7	15	-	-	SYM
inlawrev-3105	7	16	1	1	NUM
inlawrev-3105	7	17	(	(	PUNCT
inlawrev-3105	7	18	c	c	NOUN
inlawrev-3105	7	19	)	)	PUNCT
inlawrev-3105	7	20	,	,	PUNCT
inlawrev-3105	7	21	which	which	PRON
inlawrev-3105	7	22	formerly	formerly	ADV
inlawrev-3105	7	23	directed	direct	VERB
inlawrev-3105	7	24	such	such	ADJ
inlawrev-3105	7	25	appeals	appeal	NOUN
inlawrev-3105	7	26	to	to	ADP
inlawrev-3105	7	27	county	county	NOUN
inlawrev-3105	7	28	courts	court	NOUN
inlawrev-3105	7	29	,	,	PUNCT
inlawrev-3105	7	30	was	be	AUX
inlawrev-3105	7	31	amended	amend	VERB
inlawrev-3105	7	32	with	with	ADP
inlawrev-3105	7	33	the	the	DET
inlawrev-3105	7	34	creation	creation	NOUN
inlawrev-3105	7	35	of	of	ADP
inlawrev-3105	7	36	the	the	DET
inlawrev-3105	7	37	indiana	indiana	PROPN
inlawrev-3105	7	38	tax	tax	PROPN
inlawrev-3105	7	39	court	court	NOUN
inlawrev-3105	7	40	to	to	PART
inlawrev-3105	7	41	provide	provide	VERB
inlawrev-3105	7	42	that	that	SCONJ
inlawrev-3105	7	43	such	such	ADJ
inlawrev-3105	7	44	appeals	appeal	NOUN
inlawrev-3105	7	45	must	must	AUX
inlawrev-3105	7	46	be	be	AUX
inlawrev-3105	7	47	filed	file	VERB
inlawrev-3105	7	48	with	with	ADP
inlawrev-3105	7	49	the	the	DET
inlawrev-3105	7	50	indiana	indiana	PROPN
inlawrev-3105	7	51	tax	tax	NOUN
inlawrev-3105	7	52	court	court	NOUN
inlawrev-3105	7	53	.	.	PUNCT
inlawrev-3105	7	54	'	'	PUNCT
inlawrev-3105	8	1	what	what	PRON
inlawrev-3105	8	2	had	have	AUX
inlawrev-3105	8	3	not	not	PART
inlawrev-3105	8	4	been	be	AUX
inlawrev-3105	8	5	clear	clear	ADJ
inlawrev-3105	8	6	was	be	AUX
inlawrev-3105	8	7	whether	whether	SCONJ
inlawrev-3105	8	8	taxpayers	taxpayer	NOUN
inlawrev-3105	8	9	could	could	AUX
inlawrev-3105	8	10	appeal	appeal	VERB
inlawrev-3105	8	11	to	to	ADP
inlawrev-3105	8	12	the	the	DET
inlawrev-3105	8	13	indiana	indiana	PROPN
inlawrev-3105	8	14	tax	tax	PROPN
inlawrev-3105	8	15	court	court	NOUN
inlawrev-3105	8	16	from	from	ADP
inlawrev-3105	8	17	a	a	DET
inlawrev-3105	8	18	"	"	PUNCT
inlawrev-3105	8	19	letter	letter	NOUN
inlawrev-3105	8	20	of	of	ADP
inlawrev-3105	8	21	findings	finding	NOUN
inlawrev-3105	8	22	"	"	PUNCT
inlawrev-3105	8	23	issued	issue	VERB
inlawrev-3105	8	24	by	by	ADP
inlawrev-3105	8	25	the	the	DET
inlawrev-3105	8	26	department	department	NOUN
inlawrev-3105	8	27	.	.	PUNCT
inlawrev-3105	9	1	a	a	DET
inlawrev-3105	9	2	letter	letter	NOUN
inlawrev-3105	9	3	of	of	ADP
inlawrev-3105	9	4	findings	finding	NOUN
inlawrev-3105	9	5	is	be	AUX
inlawrev-3105	9	6	issued	issue	VERB
inlawrev-3105	9	7	after	after	SCONJ
inlawrev-3105	9	8	a	a	DET
inlawrev-3105	9	9	taxpayer	taxpayer	NOUN
inlawrev-3105	9	10	protests	protest	VERB
inlawrev-3105	9	11	a	a	DET
inlawrev-3105	9	12	department	department	NOUN
inlawrev-3105	9	13	assessment.^	assessment.^	NOUN
inlawrev-3105	9	14	however	however	ADV
inlawrev-3105	9	15	,	,	PUNCT
inlawrev-3105	9	16	appeals	appeal	NOUN
inlawrev-3105	9	17	to	to	ADP
inlawrev-3105	9	18	the	the	DET
inlawrev-3105	9	19	indiana	indiana	PROPN
inlawrev-3105	9	20	tax	tax	PROPN
inlawrev-3105	9	21	court	court	NOUN
inlawrev-3105	9	22	only	only	ADV
inlawrev-3105	9	23	lie	lie	VERB
inlawrev-3105	9	24	from	from	ADP
inlawrev-3105	9	25	"	"	PUNCT
inlawrev-3105	9	26	final	final	ADJ
inlawrev-3105	9	27	determinations	determination	NOUN
inlawrev-3105	9	28	"	"	PUNCT
inlawrev-3105	9	29	of	of	ADP
inlawrev-3105	9	30	the	the	DET
inlawrev-3105	9	31	department	department	NOUN
inlawrev-3105	9	32	of	of	ADP
inlawrev-3105	9	33	the	the	DET
inlawrev-3105	9	34	state	state	NOUN
inlawrev-3105	9	35	board	board	NOUN
inlawrev-3105	9	36	of	of	ADP
inlawrev-3105	9	37	tax	tax	NOUN
inlawrev-3105	9	38	commissioners.^	commissioners.^	NOUN
inlawrev-3105	9	39	until	until	ADP
inlawrev-3105	9	40	1993	1993	NUM
inlawrev-3105	9	41	,	,	PUNCT
inlawrev-3105	9	42	it	it	PRON
inlawrev-3105	9	43	was	be	AUX
inlawrev-3105	9	44	*	*	PROPN
inlawrev-3105	9	45	thomas	thomas	PROPN
inlawrev-3105	9	46	f.	f.	PROPN
inlawrev-3105	9	47	sheehan	sheehan	PROPN
inlawrev-3105	9	48	professor	professor	PROPN
inlawrev-3105	9	49	of	of	ADP
inlawrev-3105	9	50	tax	tax	NOUN
inlawrev-3105	9	51	law	law	NOUN
inlawrev-3105	9	52	and	and	CCONJ
inlawrev-3105	9	53	policy	policy	NOUN
inlawrev-3105	9	54	,	,	PUNCT
inlawrev-3105	9	55	indiana	indiana	PROPN
inlawrev-3105	9	56	university	university	PROPN
inlawrev-3105	9	57	school	school	NOUN
inlawrev-3105	9	58	of	of	ADP
inlawrev-3105	9	59	law	law	NOUN
inlawrev-3105	9	60	—	—	PUNCT
inlawrev-3105	9	61	indianapolis	indianapolis	PROPN
inlawrev-3105	9	62	.	.	PUNCT
inlawrev-3105	10	1	b.a	b.a	PROPN
inlawrev-3105	10	2	.	.	PROPN
inlawrev-3105	10	3	,	,	PUNCT
inlawrev-3105	10	4	beloit	beloit	NOUN
inlawrev-3105	10	5	college	college	NOUN
inlawrev-3105	10	6	;	;	PUNCT
inlawrev-3105	10	7	m.b.a	m.b.a	NOUN
inlawrev-3105	10	8	.	.	PROPN
inlawrev-3105	10	9	,	,	PUNCT
inlawrev-3105	10	10	j.d	j.d	PROPN
inlawrev-3105	10	11	.	.	PROPN
inlawrev-3105	10	12	,	,	PUNCT
inlawrev-3105	10	13	university	university	PROPN
inlawrev-3105	10	14	of	of	ADP
inlawrev-3105	10	15	michigjin	michigjin	NOUN
inlawrev-3105	10	16	;	;	PUNCT
inlawrev-3105	10	17	ll.m	ll.m	X
inlawrev-3105	10	18	.	.	PUNCT
inlawrev-3105	10	19	,	,	PUNCT
inlawrev-3105	10	20	new	new	PROPN
inlawrev-3105	10	21	york	york	PROPN
inlawrev-3105	10	22	university	university	PROPN
inlawrev-3105	10	23	.	.	PUNCT
inlawrev-3105	11	1	*	*	PUNCT
inlawrev-3105	11	2	*	*	PUNCT
inlawrev-3105	11	3	associate	associate	NOUN
inlawrev-3105	11	4	,	,	PUNCT
inlawrev-3105	11	5	barnes	barnes	PROPN
inlawrev-3105	11	6	&	&	CCONJ
inlawrev-3105	11	7	thomburg	thomburg	PROPN
inlawrev-3105	11	8	,	,	PUNCT
inlawrev-3105	11	9	indianapolis	indianapolis	PROPN
inlawrev-3105	11	10	.	.	PUNCT
inlawrev-3105	12	1	adjunct	adjunct	PROPN
inlawrev-3105	12	2	professor	professor	NOUN
inlawrev-3105	12	3	,	,	PUNCT
inlawrev-3105	12	4	indiana	indiana	PROPN
inlawrev-3105	12	5	university	university	PROPN
inlawrev-3105	12	6	school	school	NOUN
inlawrev-3105	12	7	of	of	ADP
inlawrev-3105	12	8	law	law	NOUN
inlawrev-3105	12	9	—	—	PUNCT
inlawrev-3105	12	10	indianapolis	indianapolis	PROPN
inlawrev-3105	12	11	.	.	PUNCT
inlawrev-3105	13	1	lecturer	lecturer	PROPN
inlawrev-3105	13	2	,	,	PUNCT
inlawrev-3105	13	3	indiana	indiana	PROPN
inlawrev-3105	13	4	bar	bar	PROPN
inlawrev-3105	13	5	review	review	PROPN
inlawrev-3105	13	6	.	.	PUNCT
inlawrev-3105	14	1	b.a	b.a	PROPN
inlawrev-3105	14	2	.	.	PROPN
inlawrev-3105	14	3	,	,	PUNCT
inlawrev-3105	14	4	1985	1985	NUM
inlawrev-3105	14	5	,	,	PUNCT
inlawrev-3105	14	6	university	university	NOUN
inlawrev-3105	14	7	of	of	ADP
inlawrev-3105	14	8	notre	notre	PROPN
inlawrev-3105	14	9	dame	dame	PROPN
inlawrev-3105	14	10	;	;	PUNCT
inlawrev-3105	14	11	j.d	j.d	PROPN
inlawrev-3105	14	12	.	.	PROPN
inlawrev-3105	14	13	,	,	PUNCT
inlawrev-3105	14	14	summa	summa	PROPN
inlawrev-3105	14	15	cum	cum	NOUN
inlawrev-3105	14	16	laude	laude	NOUN
inlawrev-3105	14	17	,	,	PUNCT
inlawrev-3105	14	18	1988	1988	NUM
inlawrev-3105	14	19	,	,	PUNCT
inlawrev-3105	14	20	indiana	indiana	PROPN
inlawrev-3105	14	21	university	university	PROPN
inlawrev-3105	14	22	school	school	NOUN
inlawrev-3105	14	23	of	of	ADP
inlawrev-3105	14	24	law	law	NOUN
inlawrev-3105	14	25	—	—	PUNCT
inlawrev-3105	14	26	indianapohs	indianapohs	ADJ
inlawrev-3105	14	27	.	.	PUNCT
inlawrev-3105	15	1	1	1	X
inlawrev-3105	15	2	.	.	X
inlawrev-3105	15	3	compare	compare	VERB
inlawrev-3105	15	4	ind	ind	PROPN
inlawrev-3105	15	5	.	.	PUNCT
inlawrev-3105	16	1	code	code	PROPN
inlawrev-3105	16	2	§	§	PROPN
inlawrev-3105	16	3	6	6	NUM
inlawrev-3105	16	4	-	-	SYM
inlawrev-3105	16	5	8.1	8.1	NUM
inlawrev-3105	16	6	-	-	PUNCT
inlawrev-3105	16	7	9	9	NUM
inlawrev-3105	16	8	-	-	PUNCT
inlawrev-3105	16	9	l(c	l(c	NOUN
inlawrev-3105	16	10	)	)	PUNCT
inlawrev-3105	16	11	(	(	PUNCT
inlawrev-3105	16	12	1982	1982	NUM
inlawrev-3105	16	13	)	)	PUNCT
inlawrev-3105	16	14	(	(	PUNCT
inlawrev-3105	16	15	appeals	appeal	NOUN
inlawrev-3105	16	16	from	from	ADP
inlawrev-3105	16	17	denials	denial	NOUN
inlawrev-3105	16	18	of	of	ADP
inlawrev-3105	16	19	refund	refund	NOUN
inlawrev-3105	16	20	claims	claim	NOUN
inlawrev-3105	16	21	go	go	VERB
inlawrev-3105	16	22	to	to	ADP
inlawrev-3105	16	23	circuit	circuit	NOUN
inlawrev-3105	16	24	or	or	CCONJ
inlawrev-3105	16	25	superior	superior	ADJ
inlawrev-3105	16	26	courts	court	NOUN
inlawrev-3105	16	27	)	)	PUNCT
inlawrev-3105	16	28	with	with	ADP
inlawrev-3105	16	29	ind	ind	PROPN
inlawrev-3105	16	30	.	.	PUNCT
inlawrev-3105	17	1	code	code	PROPN
inlawrev-3105	17	2	§	§	PROPN
inlawrev-3105	17	3	6	6	NUM
inlawrev-3105	17	4	-	-	SYM
inlawrev-3105	17	5	8.1	8.1	NUM
inlawrev-3105	17	6	-9	-9	PROPN
inlawrev-3105	17	7	-	-	PUNCT
inlawrev-3105	17	8	1	1	NUM
inlawrev-3105	17	9	(	(	PUNCT
inlawrev-3105	17	10	c	c	NOUN
inlawrev-3105	17	11	)	)	PUNCT
inlawrev-3105	17	12	(	(	PUNCT
inlawrev-3105	17	13	supp	supp	PROPN
inlawrev-3105	17	14	.	.	PUNCT
inlawrev-3105	17	15	1985	1985	NUM
inlawrev-3105	17	16	)	)	PUNCT
inlawrev-3105	17	17	(	(	PUNCT
inlawrev-3105	17	18	such	such	ADJ
inlawrev-3105	17	19	appeals	appeal	NOUN
inlawrev-3105	17	20	must	must	AUX
inlawrev-3105	17	21	go	go	VERB
inlawrev-3105	17	22	to	to	ADP
inlawrev-3105	17	23	the	the	DET
inlawrev-3105	17	24	indiana	indiana	PROPN
inlawrev-3105	17	25	tax	tax	PROPN
inlawrev-3105	17	26	court	court	NOUN
inlawrev-3105	17	27	)	)	PUNCT
inlawrev-3105	17	28	.	.	PUNCT
inlawrev-3105	18	1	2	2	X
inlawrev-3105	18	2	.	.	X
inlawrev-3105	18	3	ind	ind	PROPN
inlawrev-3105	18	4	.	.	PUNCT
inlawrev-3105	19	1	code	code	PROPN
inlawrev-3105	19	2	§	§	PROPN
inlawrev-3105	19	3	6	6	NUM
inlawrev-3105	19	4	-	-	SYM
inlawrev-3105	19	5	8.1	8.1	NUM
inlawrev-3105	19	6	-	-	PUNCT
inlawrev-3105	19	7	5	5	NUM
inlawrev-3105	19	8	-	-	PUNCT
inlawrev-3105	19	9	l(c	l(c	NOUN
inlawrev-3105	19	10	)	)	PUNCT
inlawrev-3105	19	11	,	,	PUNCT
inlawrev-3105	19	12	(	(	PUNCT
inlawrev-3105	19	13	e	e	NOUN
inlawrev-3105	19	14	)	)	PUNCT
inlawrev-3105	19	15	(	(	PUNCT
inlawrev-3105	19	16	1993	1993	NUM
inlawrev-3105	19	17	)	)	PUNCT
inlawrev-3105	19	18	.	.	PUNCT
inlawrev-3105	20	1	3	3	X
inlawrev-3105	20	2	.	.	X
inlawrev-3105	20	3	ind	ind	PROPN
inlawrev-3105	20	4	.	.	PUNCT
inlawrev-3105	21	1	code	code	PROPN
inlawrev-3105	21	2	§	§	PROPN
inlawrev-3105	21	3	33	33	NUM
inlawrev-3105	21	4	-	-	SYM
inlawrev-3105	21	5	3	3	NUM
inlawrev-3105	21	6	-	-	PUNCT
inlawrev-3105	21	7	5	5	NUM
inlawrev-3105	21	8	-	-	PUNCT
inlawrev-3105	21	9	2(a	2(a	NUM
inlawrev-3105	21	10	)	)	PUNCT
inlawrev-3105	21	11	(	(	PUNCT
inlawrev-3105	21	12	1993	1993	NUM
inlawrev-3105	21	13	)	)	PUNCT
inlawrev-3105	21	14	.	.	PUNCT
inlawrev-3105	22	1	1312	1312	NUM
inlawrev-3105	22	2	indiana	indiana	PROPN
inlawrev-3105	22	3	law	law	PROPN
inlawrev-3105	22	4	review	review	NOUN
inlawrev-3105	22	5	[	[	X
inlawrev-3105	22	6	vol	vol	NOUN
inlawrev-3105	22	7	.	.	PUNCT
inlawrev-3105	23	1	27	27	NUM
inlawrev-3105	23	2	:	:	SYM
inlawrev-3105	23	3	1	1	NUM
inlawrev-3105	23	4	3	3	NUM
inlawrev-3105	23	5	1	1	NUM
inlawrev-3105	23	6	1	1	NUM
inlawrev-3105	23	7	unknown	unknown	ADJ
inlawrev-3105	23	8	whether	whether	SCONJ
inlawrev-3105	23	9	a	a	DET
inlawrev-3105	23	10	letter	letter	NOUN
inlawrev-3105	23	11	of	of	ADP
inlawrev-3105	23	12	findings	finding	NOUN
inlawrev-3105	23	13	constituted	constitute	VERB
inlawrev-3105	23	14	a	a	DET
inlawrev-3105	23	15	final	final	ADJ
inlawrev-3105	23	16	determination	determination	NOUN
inlawrev-3105	23	17	of	of	ADP
inlawrev-3105	23	18	the	the	DET
inlawrev-3105	23	19	department	department	NOUN
inlawrev-3105	23	20	for	for	ADP
inlawrev-3105	23	21	jurisdiction	jurisdiction	NOUN
inlawrev-3105	23	22	in	in	ADP
inlawrev-3105	23	23	the	the	DET
inlawrev-3105	23	24	indiana	indiana	PROPN
inlawrev-3105	23	25	tax	tax	NOUN
inlawrev-3105	23	26	court	court	NOUN
inlawrev-3105	23	27	.	.	PUNCT
inlawrev-3105	24	1	in	in	ADP
inlawrev-3105	24	2	1	1	NUM
inlawrev-3105	24	3	99	99	NUM
inlawrev-3105	24	4	1	1	NUM
inlawrev-3105	24	5	,	,	PUNCT
inlawrev-3105	24	6	the	the	DET
inlawrev-3105	24	7	authors	author	NOUN
inlawrev-3105	24	8	of	of	ADP
inlawrev-3105	24	9	this	this	DET
inlawrev-3105	24	10	article	article	NOUN
inlawrev-3105	24	11	addressed	address	VERB
inlawrev-3105	24	12	this	this	DET
inlawrev-3105	24	13	issue	issue	NOUN
inlawrev-3105	24	14	at	at	ADP
inlawrev-3105	24	15	length	length	NOUN
inlawrev-3105	24	16	,	,	PUNCT
inlawrev-3105	24	17	noting	note	VERB
inlawrev-3105	24	18	that	that	SCONJ
inlawrev-3105	24	19	no	no	DET
inlawrev-3105	24	20	decision	decision	NOUN
inlawrev-3105	24	21	or	or	CCONJ
inlawrev-3105	24	22	statute	statute	NOUN
inlawrev-3105	24	23	speaks	speak	VERB
inlawrev-3105	24	24	directly	directly	ADV
inlawrev-3105	24	25	to	to	ADP
inlawrev-3105	24	26	the	the	DET
inlawrev-3105	24	27	topic/	topic/	NUM
inlawrev-3105	24	28	the	the	DET
inlawrev-3105	24	29	authors	author	NOUN
inlawrev-3105	24	30	concluded	conclude	VERB
inlawrev-3105	24	31	that	that	SCONJ
inlawrev-3105	24	32	although	although	SCONJ
inlawrev-3105	24	33	the	the	DET
inlawrev-3105	24	34	question	question	NOUN
inlawrev-3105	24	35	of	of	ADP
inlawrev-3105	24	36	jurisdiction	jurisdiction	NOUN
inlawrev-3105	24	37	remained	remain	VERB
inlawrev-3105	24	38	unanswered	unanswered	ADJ
inlawrev-3105	24	39	at	at	ADP
inlawrev-3105	24	40	that	that	DET
inlawrev-3105	24	41	time	time	NOUN
inlawrev-3105	24	42	,	,	PUNCT
inlawrev-3105	24	43	on	on	ADP
inlawrev-3105	24	44	balance	balance	NOUN
inlawrev-3105	24	45	the	the	DET
inlawrev-3105	24	46	"	"	PUNCT
inlawrev-3105	24	47	proper	proper	ADJ
inlawrev-3105	24	48	answer	answer	NOUN
inlawrev-3105	24	49	,	,	PUNCT
inlawrev-3105	24	50	though	though	SCONJ
inlawrev-3105	24	51	unfortunate	unfortunate	ADJ
inlawrev-3105	24	52	,	,	PUNCT
inlawrev-3105	24	53	might	might	AUX
inlawrev-3105	24	54	be	be	AUX
inlawrev-3105	24	55	that	that	SCONJ
inlawrev-3105	24	56	the	the	DET
inlawrev-3105	24	57	indiana	indiana	PROPN
inlawrev-3105	24	58	tax	tax	PROPN
inlawrev-3105	24	59	court	court	NOUN
inlawrev-3105	24	60	does	do	AUX
inlawrev-3105	24	61	not	not	PART
inlawrev-3105	24	62	have	have	VERB
inlawrev-3105	24	63	jurisdiction	jurisdiction	NOUN
inlawrev-3105	24	64	in	in	ADP
inlawrev-3105	24	65	this	this	DET
inlawrev-3105	24	66	setting	setting	NOUN
inlawrev-3105	24	67	.	.	PUNCT
inlawrev-3105	25	1	"^	"^	PUNCT
inlawrev-3105	25	2	to	to	PART
inlawrev-3105	25	3	remedy	remedy	VERB
inlawrev-3105	25	4	this	this	DET
inlawrev-3105	25	5	deficiency	deficiency	NOUN
inlawrev-3105	25	6	,	,	PUNCT
inlawrev-3105	25	7	the	the	DET
inlawrev-3105	25	8	authors	author	NOUN
inlawrev-3105	25	9	proposed	propose	VERB
inlawrev-3105	25	10	specific	specific	ADJ
inlawrev-3105	25	11	legislation	legislation	NOUN
inlawrev-3105	25	12	to	to	PART
inlawrev-3105	25	13	allow	allow	VERB
inlawrev-3105	25	14	for	for	ADP
inlawrev-3105	25	15	appeals	appeal	NOUN
inlawrev-3105	25	16	from	from	ADP
inlawrev-3105	25	17	letters	letter	NOUN
inlawrev-3105	25	18	of	of	ADP
inlawrev-3105	25	19	findings.^	findings.^	NOUN
inlawrev-3105	25	20	in	in	ADP
inlawrev-3105	25	21	1993	1993	NUM
inlawrev-3105	25	22	,	,	PUNCT
inlawrev-3105	25	23	the	the	DET
inlawrev-3105	25	24	legislature	legislature	NOUN
inlawrev-3105	25	25	responded	respond	VERB
inlawrev-3105	25	26	by	by	ADP
inlawrev-3105	25	27	enacting	enact	VERB
inlawrev-3105	25	28	h.b	h.b	PROPN
inlawrev-3105	25	29	.	.	PROPN
inlawrev-3105	25	30	15737	15737	NUM
inlawrev-3105	25	31	p.l	p.l	PROPN
inlawrev-3105	25	32	.	.	PROPN
inlawrev-3105	26	1	71	71	NUM
inlawrev-3105	26	2	-	-	SYM
inlawrev-3105	26	3	1993	1993	NUM
inlawrev-3105	26	4	amends	amend	NOUN
inlawrev-3105	26	5	section	section	NOUN
inlawrev-3105	26	6	6	6	NUM
inlawrev-3105	26	7	-	-	SYM
inlawrev-3105	26	8	8.1	8.1	NUM
inlawrev-3105	26	9	-	-	PUNCT
inlawrev-3105	26	10	5	5	NUM
inlawrev-3105	26	11	-	-	SYM
inlawrev-3105	26	12	1	1	NUM
inlawrev-3105	26	13	of	of	ADP
inlawrev-3105	26	14	the	the	DET
inlawrev-3105	26	15	indiana	indiana	PROPN
inlawrev-3105	26	16	code	code	PROPN
inlawrev-3105	26	17	,	,	PUNCT
inlawrev-3105	26	18	and	and	CCONJ
inlawrev-3105	26	19	allows	allow	VERB
inlawrev-3105	26	20	taxpayers	taxpayer	NOUN
inlawrev-3105	26	21	to	to	PART
inlawrev-3105	26	22	appeal	appeal	VERB
inlawrev-3105	26	23	to	to	ADP
inlawrev-3105	26	24	the	the	DET
inlawrev-3105	26	25	indiana	indiana	PROPN
inlawrev-3105	26	26	tax	tax	NOUN
inlawrev-3105	26	27	court	court	NOUN
inlawrev-3105	26	28	within	within	ADP
inlawrev-3105	26	29	180	180	NUM
inlawrev-3105	26	30	days	day	NOUN
inlawrev-3105	26	31	after	after	SCONJ
inlawrev-3105	26	32	a	a	DET
inlawrev-3105	26	33	letter	letter	NOUN
inlawrev-3105	26	34	of	of	ADP
inlawrev-3105	26	35	findings	finding	NOUN
inlawrev-3105	26	36	is	be	AUX
inlawrev-3105	26	37	issued.^	issued.^	NUM
inlawrev-3105	26	38	appeal	appeal	NOUN
inlawrev-3105	26	39	from	from	ADP
inlawrev-3105	26	40	a	a	DET
inlawrev-3105	26	41	letter	letter	NOUN
inlawrev-3105	26	42	of	of	ADP
inlawrev-3105	26	43	findings	finding	NOUN
inlawrev-3105	26	44	is	be	AUX
inlawrev-3105	26	45	a	a	DET
inlawrev-3105	26	46	welcome	welcome	ADJ
inlawrev-3105	26	47	improvement	improvement	NOUN
inlawrev-3105	26	48	to	to	ADP
inlawrev-3105	26	49	the	the	DET
inlawrev-3105	26	50	indiana	indiana	PROPN
inlawrev-3105	26	51	tax	tax	NOUN
inlawrev-3105	26	52	system	system	NOUN
inlawrev-3105	26	53	,	,	PUNCT
inlawrev-3105	26	54	for	for	ADP
inlawrev-3105	26	55	it	it	PRON
inlawrev-3105	26	56	allows	allow	VERB
inlawrev-3105	26	57	taxpayers	taxpayer	NOUN
inlawrev-3105	26	58	to	to	PART
inlawrev-3105	26	59	appeal	appeal	VERB
inlawrev-3105	26	60	an	an	DET
inlawrev-3105	26	61	assessment	assessment	NOUN
inlawrev-3105	26	62	without	without	ADP
inlawrev-3105	26	63	first	first	ADV
inlawrev-3105	26	64	paying	pay	VERB
inlawrev-3105	26	65	the	the	DET
inlawrev-3105	26	66	contested	contest	VERB
inlawrev-3105	26	67	listed	list	VERB
inlawrev-3105	26	68	tax	tax	NOUN
inlawrev-3105	26	69	and	and	CCONJ
inlawrev-3105	26	70	filing	file	VERB
inlawrev-3105	26	71	a	a	DET
inlawrev-3105	26	72	claim	claim	NOUN
inlawrev-3105	26	73	for	for	ADP
inlawrev-3105	26	74	refund	refund	NOUN
inlawrev-3105	26	75	.	.	PUNCT
inlawrev-3105	27	1	the	the	DET
inlawrev-3105	27	2	department	department	NOUN
inlawrev-3105	27	3	is	be	AUX
inlawrev-3105	27	4	not	not	PART
inlawrev-3105	27	5	precluded	preclude	VERB
inlawrev-3105	27	6	,	,	PUNCT
inlawrev-3105	27	7	however	however	ADV
inlawrev-3105	27	8	,	,	PUNCT
inlawrev-3105	27	9	from	from	ADP
inlawrev-3105	27	10	seeking	seek	VERB
inlawrev-3105	27	11	to	to	PART
inlawrev-3105	27	12	collect	collect	VERB
inlawrev-3105	27	13	the	the	DET
inlawrev-3105	27	14	tax	tax	NOUN
inlawrev-3105	27	15	after	after	ADP
inlawrev-3105	27	16	issuance	issuance	NOUN
inlawrev-3105	27	17	of	of	ADP
inlawrev-3105	27	18	a	a	DET
inlawrev-3105	27	19	letter	letter	NOUN
inlawrev-3105	27	20	of	of	ADP
inlawrev-3105	27	21	findings	finding	NOUN
inlawrev-3105	27	22	.	.	PUNCT
inlawrev-3105	28	1	taxpayers	taxpayer	NOUN
inlawrev-3105	28	2	who	who	PRON
inlawrev-3105	28	3	wish	wish	VERB
inlawrev-3105	28	4	to	to	PART
inlawrev-3105	28	5	litigate	litigate	VERB
inlawrev-3105	28	6	without	without	ADP
inlawrev-3105	28	7	the	the	DET
inlawrev-3105	28	8	threat	threat	NOUN
inlawrev-3105	28	9	of	of	ADP
inlawrev-3105	28	10	collection	collection	NOUN
inlawrev-3105	28	11	action	action	NOUN
inlawrev-3105	28	12	must	must	AUX
inlawrev-3105	28	13	either	either	CCONJ
inlawrev-3105	28	14	persuade	persuade	VERB
inlawrev-3105	28	15	the	the	DET
inlawrev-3105	28	16	department	department	NOUN
inlawrev-3105	28	17	to	to	PART
inlawrev-3105	28	18	refrain	refrain	VERB
inlawrev-3105	28	19	from	from	ADP
inlawrev-3105	28	20	collection	collection	NOUN
inlawrev-3105	28	21	,	,	PUNCT
inlawrev-3105	28	22	or	or	CCONJ
inlawrev-3105	28	23	petition	petition	VERB
inlawrev-3105	28	24	for	for	ADP
inlawrev-3105	28	25	and	and	CCONJ
inlawrev-3105	28	26	obtain	obtain	VERB
inlawrev-3105	28	27	an	an	DET
inlawrev-3105	28	28	injunction	injunction	NOUN
inlawrev-3105	28	29	from	from	ADP
inlawrev-3105	28	30	the	the	DET
inlawrev-3105	28	31	indiana	indiana	PROPN
inlawrev-3105	28	32	tax	tax	NOUN
inlawrev-3105	28	33	court	court	NOUN
inlawrev-3105	28	34	pending	pende	VERB
inlawrev-3105	28	35	the	the	DET
inlawrev-3105	28	36	original	original	ADJ
inlawrev-3105	28	37	tax	tax	NOUN
inlawrev-3105	28	38	appeal.^	appeal.^	PROPN
inlawrev-3105	28	39	b.	b.	PROPN
inlawrev-3105	28	40	expert	expert	NOUN
inlawrev-3105	28	41	witnesses	witness	NOUN
inlawrev-3105	28	42	and	and	CCONJ
inlawrev-3105	28	43	contingency	contingency	NOUN
inlawrev-3105	28	44	fees	fee	NOUN
inlawrev-3105	28	45	in	in	ADP
inlawrev-3105	28	46	wirth	wirth	PROPN
inlawrev-3105	28	47	v.	v.	ADP
inlawrev-3105	28	48	state	state	PROPN
inlawrev-3105	28	49	board	board	PROPN
inlawrev-3105	28	50	of	of	ADP
inlawrev-3105	28	51	tax	tax	NOUN
inlawrev-3105	28	52	commissioners,^^^	commissioners,^^^	PROPN
inlawrev-3105	28	53	the	the	DET
inlawrev-3105	28	54	indiana	indiana	PROPN
inlawrev-3105	28	55	tax	tax	PROPN
inlawrev-3105	28	56	court	court	NOUN
inlawrev-3105	28	57	held	hold	VERB
inlawrev-3105	28	58	that	that	SCONJ
inlawrev-3105	28	59	a	a	DET
inlawrev-3105	28	60	taxpayer	taxpayer	NOUN
inlawrev-3105	28	61	may	may	AUX
inlawrev-3105	28	62	compensate	compensate	VERB
inlawrev-3105	28	63	an	an	DET
inlawrev-3105	28	64	expert	expert	ADJ
inlawrev-3105	28	65	witness	witness	NOUN
inlawrev-3105	28	66	in	in	ADP
inlawrev-3105	28	67	an	an	DET
inlawrev-3105	28	68	indiana	indiana	NOUN
inlawrev-3105	28	69	tax	tax	NOUN
inlawrev-3105	28	70	dispute	dispute	NOUN
inlawrev-3105	28	71	on	on	ADP
inlawrev-3105	28	72	a	a	DET
inlawrev-3105	28	73	contingency	contingency	NOUN
inlawrev-3105	28	74	basis	basis	NOUN
inlawrev-3105	28	75	.	.	PUNCT
inlawrev-3105	28	76	"	"	PUNCT
inlawrev-3105	29	1	the	the	DET
inlawrev-3105	29	2	issue	issue	NOUN
inlawrev-3105	29	3	arose	arise	VERB
inlawrev-3105	29	4	in	in	ADP
inlawrev-3105	29	5	a	a	DET
inlawrev-3105	29	6	taxpayer	taxpayer	NOUN
inlawrev-3105	29	7	's	's	PART
inlawrev-3105	29	8	appeal	appeal	NOUN
inlawrev-3105	29	9	of	of	ADP
inlawrev-3105	29	10	his	his	PRON
inlawrev-3105	29	11	real	real	ADJ
inlawrev-3105	29	12	property	property	NOUN
inlawrev-3105	29	13	tax	tax	NOUN
inlawrev-3105	29	14	assessment	assessment	NOUN
inlawrev-3105	29	15	.	.	PUNCT
inlawrev-3105	30	1	'^	'^	NOUN
inlawrev-3105	30	2	to	to	PART
inlawrev-3105	30	3	support	support	VERB
inlawrev-3105	30	4	his	his	PRON
inlawrev-3105	30	5	case	case	NOUN
inlawrev-3105	30	6	,	,	PUNCT
inlawrev-3105	30	7	the	the	DET
inlawrev-3105	30	8	taxpayer	taxpayer	NOUN
inlawrev-3105	30	9	hired	hire	VERB
inlawrev-3105	30	10	a	a	DET
inlawrev-3105	30	11	property	property	NOUN
inlawrev-3105	30	12	tax	tax	NOUN
inlawrev-3105	30	13	consultant	consultant	NOUN
inlawrev-3105	30	14	whose	whose	DET
inlawrev-3105	30	15	fee	fee	NOUN
inlawrev-3105	30	16	was	be	AUX
inlawrev-3105	30	17	contingent	contingent	ADJ
inlawrev-3105	30	18	on	on	ADP
inlawrev-3105	30	19	the	the	DET
inlawrev-3105	30	20	outcome	outcome	NOUN
inlawrev-3105	30	21	of	of	ADP
inlawrev-3105	30	22	the	the	DET
inlawrev-3105	30	23	appeal	appeal	NOUN
inlawrev-3105	30	24	.	.	PUNCT
inlawrev-3105	31	1	although	although	SCONJ
inlawrev-3105	31	2	the	the	DET
inlawrev-3105	31	3	state	state	NOUN
inlawrev-3105	31	4	board	board	NOUN
inlawrev-3105	31	5	did	do	AUX
inlawrev-3105	31	6	not	not	PART
inlawrev-3105	31	7	raise	raise	VERB
inlawrev-3105	31	8	the	the	DET
inlawrev-3105	31	9	issue	issue	NOUN
inlawrev-3105	31	10	.	.	PUNCT
inlawrev-3105	32	1	judge	judge	PROPN
inlawrev-3105	32	2	fisher	fisher	PROPN
inlawrev-3105	32	3	addressed	address	VERB
inlawrev-3105	32	4	the	the	DET
inlawrev-3105	32	5	matter	matter	NOUN
inlawrev-3105	32	6	sua	sua	NOUN
inlawrev-3105	32	7	sponte	sponte	PROPN
inlawrev-3105	32	8	,	,	PUNCT
inlawrev-3105	32	9	noting	note	VERB
inlawrev-3105	32	10	that	that	SCONJ
inlawrev-3105	32	11	"	"	PUNCT
inlawrev-3105	32	12	the	the	DET
inlawrev-3105	32	13	question	question	NOUN
inlawrev-3105	32	14	of	of	ADP
inlawrev-3105	32	15	the	the	DET
inlawrev-3105	32	16	propriety	propriety	NOUN
inlawrev-3105	32	17	of	of	ADP
inlawrev-3105	32	18	the	the	DET
inlawrev-3105	32	19	witness	witness	NOUN
inlawrev-3105	32	20	's	's	PART
inlawrev-3105	32	21	testimony	testimony	NOUN
inlawrev-3105	32	22	exists	exist	VERB
inlawrev-3105	32	23	.	.	PUNCT
inlawrev-3105	33	1	"'^	"'^	NUM
inlawrev-3105	33	2	in	in	ADP
inlawrev-3105	33	3	addressing	address	VERB
inlawrev-3105	33	4	this	this	DET
inlawrev-3105	33	5	question	question	NOUN
inlawrev-3105	33	6	of	of	ADP
inlawrev-3105	33	7	first	first	ADJ
inlawrev-3105	33	8	impression	impression	NOUN
inlawrev-3105	33	9	in	in	ADP
inlawrev-3105	33	10	indiana	indiana	PROPN
inlawrev-3105	33	11	,	,	PUNCT
inlawrev-3105	33	12	judge	judge	PROPN
inlawrev-3105	33	13	fisher	fisher	PROPN
inlawrev-3105	33	14	observed	observe	VERB
inlawrev-3105	33	15	the	the	DET
inlawrev-3105	33	16	"	"	PUNCT
inlawrev-3105	33	17	prevailing	prevail	VERB
inlawrev-3105	33	18	general	general	ADJ
inlawrev-3105	33	19	rule	rule	NOUN
inlawrev-3105	33	20	that	that	SCONJ
inlawrev-3105	33	21	it	it	PRON
inlawrev-3105	33	22	is	be	AUX
inlawrev-3105	33	23	inappropriate	inappropriate	ADJ
inlawrev-3105	33	24	to	to	PART
inlawrev-3105	33	25	pay	pay	VERB
inlawrev-3105	33	26	4	4	NUM
inlawrev-3105	33	27	.	.	PUNCT
inlawrev-3105	33	28	lawrence	lawrence	PROPN
inlawrev-3105	33	29	a.	a.	PROPN
inlawrev-3105	33	30	jegen	jegen	PROPN
inlawrev-3105	33	31	,	,	PUNCT
inlawrev-3105	33	32	111	111	PROPN
inlawrev-3105	33	33	&	&	CCONJ
inlawrev-3105	33	34	john	john	PROPN
inlawrev-3105	33	35	r.	r.	PROPN
inlawrev-3105	33	36	maley	maley	PROPN
inlawrev-3105	33	37	,	,	PUNCT
inlawrev-3105	33	38	developments	development	NOUN
inlawrev-3105	33	39	in	in	ADP
inlawrev-3105	33	40	indiana	indiana	PROPN
inlawrev-3105	33	41	tax	tax	NOUN
inlawrev-3105	33	42	law	law	NOUN
inlawrev-3105	33	43	:	:	PUNCT
inlawrev-3105	33	44	further	further	ADJ
inlawrev-3105	33	45	refinements	refinement	NOUN
inlawrev-3105	33	46	of	of	ADP
inlawrev-3105	33	47	the	the	DET
inlawrev-3105	33	48	indiana	indiana	PROPN
inlawrev-3105	33	49	tax	tax	PROPN
inlawrev-3105	33	50	court	court	NOUN
inlawrev-3105	33	51	's	's	PART
inlawrev-3105	33	52	jurisdiction	jurisdiction	NOUN
inlawrev-3105	33	53	,	,	PUNCT
inlawrev-3105	33	54	and	and	CCONJ
inlawrev-3105	33	55	the	the	DET
inlawrev-3105	33	56	attack	attack	NOUN
inlawrev-3105	33	57	on	on	ADP
inlawrev-3105	33	58	indiana	indiana	PROPN
inlawrev-3105	33	59	's	's	PART
inlawrev-3105	33	60	property	property	NOUN
inlawrev-3105	33	61	tax	tax	NOUN
inlawrev-3105	33	62	system	system	NOUN
inlawrev-3105	33	63	,	,	PUNCT
inlawrev-3105	33	64	24	24	NUM
inlawrev-3105	33	65	ind	ind	NOUN
inlawrev-3105	33	66	.	.	PUNCT
inlawrev-3105	34	1	l.	l.	PROPN
inlawrev-3105	34	2	rev	rev	PROPN
inlawrev-3105	34	3	.	.	PROPN
inlawrev-3105	34	4	1125	1125	NUM
inlawrev-3105	34	5	,	,	PUNCT
inlawrev-3105	34	6	1126	1126	NUM
inlawrev-3105	34	7	-	-	SYM
inlawrev-3105	34	8	32	32	NUM
inlawrev-3105	34	9	(	(	PUNCT
inlawrev-3105	34	10	1991	1991	NUM
inlawrev-3105	34	11	)	)	PUNCT
inlawrev-3105	34	12	.	.	PUNCT
inlawrev-3105	35	1	5	5	X
inlawrev-3105	35	2	.	.	X
inlawrev-3105	36	1	i	i	PRON
inlawrev-3105	36	2	d	d	PROPN
inlawrev-3105	36	3	at	at	ADP
inlawrev-3105	36	4	1129	1129	NUM
inlawrev-3105	36	5	,	,	PUNCT
inlawrev-3105	36	6	1131	1131	NUM
inlawrev-3105	36	7	-	-	SYM
inlawrev-3105	36	8	32	32	NUM
inlawrev-3105	36	9	.	.	PUNCT
inlawrev-3105	37	1	6	6	NUM
inlawrev-3105	37	2	.	.	X
inlawrev-3105	38	1	/^.	/^.	PUNCT
inlawrev-3105	38	2	at	at	ADP
inlawrev-3105	38	3	1132	1132	NUM
inlawrev-3105	38	4	.	.	PUNCT
inlawrev-3105	39	1	7	7	X
inlawrev-3105	39	2	.	.	X
inlawrev-3105	39	3	pl	pl	AUX
inlawrev-3105	39	4	.	.	NOUN
inlawrev-3105	39	5	71	71	NUM
inlawrev-3105	39	6	-	-	SYM
inlawrev-3105	39	7	1993	1993	NUM
inlawrev-3105	39	8	(	(	PUNCT
inlawrev-3105	39	9	signed	sign	VERB
inlawrev-3105	39	10	by	by	ADP
inlawrev-3105	39	11	governor	governor	NOUN
inlawrev-3105	39	12	bayh	bayh	PROPN
inlawrev-3105	39	13	and	and	CCONJ
inlawrev-3105	39	14	effective	effective	ADJ
inlawrev-3105	39	15	on	on	ADP
inlawrev-3105	39	16	may	may	PROPN
inlawrev-3105	39	17	12	12	NUM
inlawrev-3105	39	18	,	,	PUNCT
inlawrev-3105	39	19	1993	1993	NUM
inlawrev-3105	39	20	)	)	PUNCT
inlawrev-3105	39	21	(	(	PUNCT
inlawrev-3105	39	22	found	find	VERB
inlawrev-3105	39	23	in	in	ADP
inlawrev-3105	39	24	6	6	NUM
inlawrev-3105	39	25	west	west	PROPN
inlawrev-3105	39	26	's	's	PART
inlawrev-3105	39	27	indiana	indiana	PROPN
inlawrev-3105	39	28	legislative	legislative	PROPN
inlawrev-3105	39	29	service	service	NOUN
inlawrev-3105	39	30	1993	1993	NUM
inlawrev-3105	39	31	acts	act	VERB
inlawrev-3105	39	32	1857	1857	NUM
inlawrev-3105	39	33	(	(	PUNCT
inlawrev-3105	39	34	1993	1993	NUM
inlawrev-3105	39	35	)	)	PUNCT
inlawrev-3105	39	36	)	)	PUNCT
inlawrev-3105	39	37	.	.	PUNCT
inlawrev-3105	40	1	8	8	X
inlawrev-3105	40	2	.	.	X
inlawrev-3105	40	3	ind	ind	PROPN
inlawrev-3105	40	4	.	.	PUNCT
inlawrev-3105	41	1	code	code	PROPN
inlawrev-3105	41	2	§	§	PROPN
inlawrev-3105	41	3	6	6	NUM
inlawrev-3105	41	4	-	-	SYM
inlawrev-3105	41	5	8.1	8.1	NUM
inlawrev-3105	41	6	-	-	PUNCT
inlawrev-3105	41	7	5	5	NUM
inlawrev-3105	41	8	-	-	PUNCT
inlawrev-3105	41	9	l(g	l(g	NOUN
inlawrev-3105	41	10	)	)	PUNCT
inlawrev-3105	41	11	(	(	PUNCT
inlawrev-3105	41	12	1993	1993	NUM
inlawrev-3105	41	13	)	)	PUNCT
inlawrev-3105	41	14	.	.	PUNCT
inlawrev-3105	42	1	9	9	X
inlawrev-3105	42	2	.	.	X
inlawrev-3105	42	3	ind	ind	PROPN
inlawrev-3105	42	4	.	.	PUNCT
inlawrev-3105	43	1	code	code	PROPN
inlawrev-3105	43	2	§	§	PROPN
inlawrev-3105	43	3	33	33	NUM
inlawrev-3105	43	4	-	-	SYM
inlawrev-3105	43	5	3	3	NUM
inlawrev-3105	43	6	-	-	SYM
inlawrev-3105	43	7	5	5	NUM
inlawrev-3105	43	8	-	-	SYM
inlawrev-3105	43	9	1	1	NUM
inlawrev-3105	43	10	1(b	1(b	NUM
inlawrev-3105	43	11	)	)	PUNCT
inlawrev-3105	43	12	,	,	PUNCT
inlawrev-3105	43	13	(	(	PUNCT
inlawrev-3105	43	14	c	c	X
inlawrev-3105	43	15	)	)	PUNCT
inlawrev-3105	43	16	(	(	PUNCT
inlawrev-3105	43	17	1993	1993	NUM
inlawrev-3105	43	18	)	)	PUNCT
inlawrev-3105	43	19	.	.	PUNCT
inlawrev-3105	44	1	10	10	NUM
inlawrev-3105	44	2	.	.	X
inlawrev-3105	45	1	613	613	NUM
inlawrev-3105	45	2	n.e.2d	n.e.2d	NOUN
inlawrev-3105	45	3	874	874	NUM
inlawrev-3105	45	4	(	(	PUNCT
inlawrev-3105	45	5	ind	ind	NOUN
inlawrev-3105	45	6	.	.	PUNCT
inlawrev-3105	46	1	t.c	t.c	PROPN
inlawrev-3105	46	2	.	.	PROPN
inlawrev-3105	46	3	1993	1993	NUM
inlawrev-3105	46	4	)	)	PUNCT
inlawrev-3105	46	5	.	.	PUNCT
inlawrev-3105	47	1	11	11	NUM
inlawrev-3105	47	2	.	.	X
inlawrev-3105	48	1	/^.	/^.	PUNCT
inlawrev-3105	49	1	at	at	ADP
inlawrev-3105	49	2	877	877	NUM
inlawrev-3105	49	3	.	.	PUNCT
inlawrev-3105	49	4	12	12	NUM
inlawrev-3105	49	5	.	.	PUNCT
inlawrev-3105	50	1	i	i	PRON
inlawrev-3105	50	2	d.	d.	PROPN
inlawrev-3105	50	3	at	at	ADP
inlawrev-3105	50	4	875	875	NUM
inlawrev-3105	50	5	.	.	PROPN
inlawrev-3105	50	6	13	13	NUM
inlawrev-3105	50	7	.	.	PUNCT
inlawrev-3105	51	1	i	i	PRON
inlawrev-3105	51	2	d	d	PROPN
inlawrev-3105	51	3	at	at	ADP
inlawrev-3105	51	4	876	876	NUM
inlawrev-3105	51	5	.	.	PUNCT
inlawrev-3105	51	6	1994	1994	NUM
inlawrev-3105	51	7	]	]	PUNCT
inlawrev-3105	52	1	taxation	taxation	NOUN
inlawrev-3105	52	2	1313	1313	NUM
inlawrev-3105	52	3	an	an	DET
inlawrev-3105	52	4	expert	expert	NOUN
inlawrev-3105	52	5	witness	witness	VERB
inlawrev-3105	52	6	a	a	DET
inlawrev-3105	52	7	contingent	contingent	NOUN
inlawrev-3105	52	8	fee	fee	NOUN
inlawrev-3105	52	9	.	.	PUNCT
inlawrev-3105	52	10	"	"	PUNCT
inlawrev-3105	52	11	''	''	PUNCT
inlawrev-3105	52	12	*	*	VERB
inlawrev-3105	52	13	he	he	PRON
inlawrev-3105	52	14	also	also	ADV
inlawrev-3105	52	15	cited	cite	VERB
inlawrev-3105	52	16	to	to	ADP
inlawrev-3105	52	17	the	the	DET
inlawrev-3105	52	18	comment	comment	NOUN
inlawrev-3105	52	19	to	to	PART
inlawrev-3105	52	20	rule	rule	VERB
inlawrev-3105	52	21	3.4(b	3.4(b	NUM
inlawrev-3105	52	22	)	)	PUNCT
inlawrev-3105	52	23	of	of	ADP
inlawrev-3105	52	24	the	the	DET
inlawrev-3105	52	25	indiana	indiana	PROPN
inlawrev-3105	52	26	rules	rule	NOUN
inlawrev-3105	52	27	of	of	ADP
inlawrev-3105	52	28	professional	professional	ADJ
inlawrev-3105	52	29	conduct	conduct	NOUN
inlawrev-3105	52	30	,	,	PUNCT
inlawrev-3105	52	31	which	which	PRON
inlawrev-3105	52	32	states	state	VERB
inlawrev-3105	52	33	that	that	SCONJ
inlawrev-3105	52	34	the	the	DET
inlawrev-3105	52	35	"	"	PUNCT
inlawrev-3105	52	36	common	common	ADJ
inlawrev-3105	52	37	law	law	NOUN
inlawrev-3105	52	38	rule	rule	NOUN
inlawrev-3105	52	39	in	in	ADP
inlawrev-3105	52	40	most	most	ADJ
inlawrev-3105	52	41	jurisdictions	jurisdiction	NOUN
inlawrev-3105	52	42	is	be	AUX
inlawrev-3105	52	43	that	that	SCONJ
inlawrev-3105	52	44	it	it	PRON
inlawrev-3105	52	45	is	be	AUX
inlawrev-3105	52	46	improper	improper	ADJ
inlawrev-3105	52	47	...	...	PUNCT
inlawrev-3105	52	48	to	to	PART
inlawrev-3105	52	49	pay	pay	VERB
inlawrev-3105	52	50	an	an	DET
inlawrev-3105	52	51	expert	expert	NOUN
inlawrev-3105	52	52	witness	witness	VERB
inlawrev-3105	52	53	a	a	DET
inlawrev-3105	52	54	contingent	contingent	NOUN
inlawrev-3105	52	55	fee	fee	NOUN
inlawrev-3105	52	56	.	.	PUNCT
inlawrev-3105	53	1	"'^	"'^	NUM
inlawrev-3105	53	2	nonetheless	nonetheless	ADV
inlawrev-3105	53	3	,	,	PUNCT
inlawrev-3105	53	4	judge	judge	PROPN
inlawrev-3105	53	5	fisher	fisher	PROPN
inlawrev-3105	53	6	held	hold	VERB
inlawrev-3105	53	7	that	that	SCONJ
inlawrev-3105	53	8	"	"	PUNCT
inlawrev-3105	53	9	the	the	DET
inlawrev-3105	53	10	testimony	testimony	NOUN
inlawrev-3105	53	11	of	of	ADP
inlawrev-3105	53	12	contingently	contingently	ADV
inlawrev-3105	53	13	paid	pay	VERB
inlawrev-3105	53	14	experts	expert	NOUN
inlawrev-3105	53	15	is	be	AUX
inlawrev-3105	53	16	not	not	PART
inlawrev-3105	53	17	subject	subject	ADJ
inlawrev-3105	53	18	to	to	ADP
inlawrev-3105	53	19	exclusion	exclusion	NOUN
inlawrev-3105	53	20	in	in	ADP
inlawrev-3105	53	21	tax	tax	NOUN
inlawrev-3105	53	22	court	court	NOUN
inlawrev-3105	53	23	cases	case	NOUN
inlawrev-3105	53	24	solely	solely	ADV
inlawrev-3105	53	25	on	on	ADP
inlawrev-3105	53	26	the	the	DET
inlawrev-3105	53	27	basis	basis	NOUN
inlawrev-3105	53	28	of	of	ADP
inlawrev-3105	53	29	the	the	DET
inlawrev-3105	53	30	expert	expert	NOUN
inlawrev-3105	53	31	's	's	PART
inlawrev-3105	53	32	contingent	contingent	ADJ
inlawrev-3105	53	33	fee	fee	NOUN
inlawrev-3105	53	34	.	.	PUNCT
inlawrev-3105	54	1	"'^	"'^	NUM
inlawrev-3105	54	2	instead	instead	ADV
inlawrev-3105	54	3	,	,	PUNCT
inlawrev-3105	54	4	the	the	DET
inlawrev-3105	54	5	contingent	contingent	NOUN
inlawrev-3105	54	6	fee	fee	NOUN
inlawrev-3105	54	7	goes	go	VERB
inlawrev-3105	54	8	to	to	ADP
inlawrev-3105	54	9	the	the	DET
inlawrev-3105	54	10	weight	weight	NOUN
inlawrev-3105	54	11	of	of	ADP
inlawrev-3105	54	12	the	the	DET
inlawrev-3105	54	13	testimony	testimony	NOUN
inlawrev-3105	54	14	rather	rather	ADV
inlawrev-3105	54	15	than	than	ADP
inlawrev-3105	54	16	admissibility	admissibility	NOUN
inlawrev-3105	54	17	because	because	SCONJ
inlawrev-3105	54	18	the	the	DET
inlawrev-3105	54	19	potential	potential	NOUN
inlawrev-3105	54	20	for	for	ADP
inlawrev-3105	54	21	abuse	abuse	NOUN
inlawrev-3105	54	22	is	be	AUX
inlawrev-3105	54	23	less	less	ADJ
inlawrev-3105	54	24	in	in	ADP
inlawrev-3105	54	25	the	the	DET
inlawrev-3105	54	26	indiana	indiana	PROPN
inlawrev-3105	54	27	tax	tax	PROPN
inlawrev-3105	54	28	court	court	NOUN
inlawrev-3105	54	29	where	where	SCONJ
inlawrev-3105	54	30	all	all	DET
inlawrev-3105	54	31	cases	case	NOUN
inlawrev-3105	54	32	are	be	AUX
inlawrev-3105	54	33	tried	try	VERB
inlawrev-3105	54	34	without	without	ADP
inlawrev-3105	54	35	juries	jury	NOUN
inlawrev-3105	54	36	.	.	PUNCT
inlawrev-3105	55	1	'^	'^	PROPN
inlawrev-3105	55	2	although	although	SCONJ
inlawrev-3105	55	3	wirth	wirth	NOUN
inlawrev-3105	55	4	allows	allow	VERB
inlawrev-3105	55	5	experts	expert	NOUN
inlawrev-3105	55	6	to	to	PART
inlawrev-3105	55	7	be	be	AUX
inlawrev-3105	55	8	paid	pay	VERB
inlawrev-3105	55	9	by	by	ADP
inlawrev-3105	55	10	contingent	contingent	ADJ
inlawrev-3105	55	11	fees	fee	NOUN
inlawrev-3105	55	12	in	in	ADP
inlawrev-3105	55	13	indiana	indiana	PROPN
inlawrev-3105	55	14	tax	tax	NOUN
inlawrev-3105	55	15	cases	case	NOUN
inlawrev-3105	55	16	,	,	PUNCT
inlawrev-3105	55	17	practitioners	practitioner	NOUN
inlawrev-3105	55	18	should	should	AUX
inlawrev-3105	55	19	avoid	avoid	VERB
inlawrev-3105	55	20	such	such	DET
inlawrev-3105	55	21	an	an	DET
inlawrev-3105	55	22	arrangement	arrangement	NOUN
inlawrev-3105	55	23	for	for	ADP
inlawrev-3105	55	24	two	two	NUM
inlawrev-3105	55	25	reasons	reason	NOUN
inlawrev-3105	55	26	.	.	PUNCT
inlawrev-3105	56	1	first	first	ADV
inlawrev-3105	56	2	,	,	PUNCT
inlawrev-3105	56	3	the	the	DET
inlawrev-3105	56	4	expert	expert	NOUN
inlawrev-3105	56	5	's	's	PART
inlawrev-3105	56	6	credibility	credibility	NOUN
inlawrev-3105	56	7	is	be	AUX
inlawrev-3105	56	8	naturally	naturally	ADV
inlawrev-3105	56	9	suspect	suspect	ADJ
inlawrev-3105	56	10	when	when	SCONJ
inlawrev-3105	56	11	payment	payment	NOUN
inlawrev-3105	56	12	depends	depend	VERB
inlawrev-3105	56	13	on	on	ADP
inlawrev-3105	56	14	success	success	NOUN
inlawrev-3105	56	15	on	on	ADP
inlawrev-3105	56	16	the	the	DET
inlawrev-3105	56	17	merits	merit	NOUN
inlawrev-3105	56	18	.	.	PUNCT
inlawrev-3105	57	1	second	second	ADJ
inlawrev-3105	57	2	,	,	PUNCT
inlawrev-3105	57	3	the	the	DET
inlawrev-3105	57	4	indiana	indiana	PROPN
inlawrev-3105	57	5	supreme	supreme	PROPN
inlawrev-3105	57	6	court	court	PROPN
inlawrev-3105	57	7	has	have	AUX
inlawrev-3105	57	8	not	not	PART
inlawrev-3105	57	9	yet	yet	ADV
inlawrev-3105	57	10	addressed	address	VERB
inlawrev-3105	57	11	this	this	DET
inlawrev-3105	57	12	issue	issue	NOUN
inlawrev-3105	57	13	,	,	PUNCT
inlawrev-3105	57	14	and	and	CCONJ
inlawrev-3105	57	15	if	if	SCONJ
inlawrev-3105	57	16	it	it	PRON
inlawrev-3105	57	17	ever	ever	ADV
inlawrev-3105	57	18	does	do	VERB
inlawrev-3105	57	19	,	,	PUNCT
inlawrev-3105	57	20	it	it	PRON
inlawrev-3105	57	21	could	could	AUX
inlawrev-3105	57	22	reach	reach	VERB
inlawrev-3105	57	23	a	a	DET
inlawrev-3105	57	24	contrary	contrary	ADJ
inlawrev-3105	57	25	conclusion	conclusion	NOUN
inlawrev-3105	57	26	.	.	PUNCT
inlawrev-3105	58	1	thus	thus	ADV
inlawrev-3105	58	2	,	,	PUNCT
inlawrev-3105	58	3	contingent	contingent	ADJ
inlawrev-3105	58	4	fee	fee	NOUN
inlawrev-3105	58	5	agreements	agreement	NOUN
inlawrev-3105	58	6	are	be	AUX
inlawrev-3105	58	7	advisable	advisable	ADJ
inlawrev-3105	58	8	in	in	ADP
inlawrev-3105	58	9	indiana	indiana	PROPN
inlawrev-3105	58	10	tax	tax	NOUN
inlawrev-3105	58	11	cases	case	NOUN
inlawrev-3105	58	12	only	only	ADV
inlawrev-3105	58	13	when	when	SCONJ
inlawrev-3105	58	14	an	an	DET
inlawrev-3105	58	15	expert	expert	NOUN
inlawrev-3105	58	16	is	be	AUX
inlawrev-3105	58	17	necessary	necessary	ADJ
inlawrev-3105	58	18	but	but	CCONJ
inlawrev-3105	58	19	can	can	AUX
inlawrev-3105	58	20	not	not	PART
inlawrev-3105	58	21	be	be	AUX
inlawrev-3105	58	22	afforded	afford	VERB
inlawrev-3105	58	23	on	on	ADP
inlawrev-3105	58	24	a	a	DET
inlawrev-3105	58	25	standard	standard	ADJ
inlawrev-3105	58	26	hourly	hourly	ADJ
inlawrev-3105	58	27	basis	basis	NOUN
inlawrev-3105	58	28	.	.	PUNCT
inlawrev-3105	59	1	ii	ii	X
inlawrev-3105	59	2	.	.	PUNCT
inlawrev-3105	59	3	property	property	NOUN
inlawrev-3105	59	4	taxes	taxis	NOUN
inlawrev-3105	59	5	a.	a.	NOUN
inlawrev-3105	59	6	improved	improve	VERB
inlawrev-3105	59	7	appeal	appeal	NOUN
inlawrev-3105	59	8	procedures	procedure	NOUN
inlawrev-3105	59	9	legislative	legislative	ADJ
inlawrev-3105	59	10	amendments	amendment	NOUN
inlawrev-3105	59	11	during	during	ADP
inlawrev-3105	59	12	1993	1993	NUM
inlawrev-3105	59	13	expand	expand	VERB
inlawrev-3105	59	14	the	the	DET
inlawrev-3105	59	15	time	time	NOUN
inlawrev-3105	59	16	period	period	NOUN
inlawrev-3105	59	17	for	for	ADP
inlawrev-3105	59	18	appealing	appeal	VERB
inlawrev-3105	59	19	property	property	NOUN
inlawrev-3105	59	20	tax	tax	NOUN
inlawrev-3105	59	21	assessments	assessment	NOUN
inlawrev-3105	59	22	and	and	CCONJ
inlawrev-3105	59	23	streamline	streamline	VERB
inlawrev-3105	59	24	the	the	DET
inlawrev-3105	59	25	process	process	NOUN
inlawrev-3105	59	26	for	for	ADP
inlawrev-3105	59	27	reopening	reopen	VERB
inlawrev-3105	59	28	an	an	DET
inlawrev-3105	59	29	assessment	assessment	NOUN
inlawrev-3105	59	30	after	after	SCONJ
inlawrev-3105	59	31	it	it	PRON
inlawrev-3105	59	32	has	have	AUX
inlawrev-3105	59	33	been	be	AUX
inlawrev-3105	59	34	fixed	fix	VERB
inlawrev-3105	59	35	.	.	PUNCT
inlawrev-3105	60	1	under	under	ADP
inlawrev-3105	60	2	prior	prior	ADJ
inlawrev-3105	60	3	law	law	NOUN
inlawrev-3105	60	4	,	,	PUNCT
inlawrev-3105	60	5	taxpayers	taxpayer	NOUN
inlawrev-3105	60	6	desiring	desire	VERB
inlawrev-3105	60	7	to	to	PART
inlawrev-3105	60	8	appeal	appeal	VERB
inlawrev-3105	60	9	changes	change	NOUN
inlawrev-3105	60	10	in	in	ADP
inlawrev-3105	60	11	their	their	PRON
inlawrev-3105	60	12	assessments	assessment	NOUN
inlawrev-3105	60	13	had	have	VERB
inlawrev-3105	60	14	to	to	PART
inlawrev-3105	60	15	file	file	VERB
inlawrev-3105	60	16	an	an	DET
inlawrev-3105	60	17	appeal	appeal	NOUN
inlawrev-3105	60	18	within	within	ADP
inlawrev-3105	60	19	thirty	thirty	NUM
inlawrev-3105	60	20	days	day	NOUN
inlawrev-3105	60	21	of	of	ADP
inlawrev-3105	60	22	the	the	DET
inlawrev-3105	60	23	notice	notice	NOUN
inlawrev-3105	60	24	of	of	ADP
inlawrev-3105	60	25	changed	change	VERB
inlawrev-3105	60	26	assessment.*^	assessment.*^	NOUN
inlawrev-3105	60	27	in	in	ADP
inlawrev-3105	60	28	addition	addition	NOUN
inlawrev-3105	60	29	,	,	PUNCT
inlawrev-3105	60	30	if	if	SCONJ
inlawrev-3105	60	31	taxpayers	taxpayer	NOUN
inlawrev-3105	60	32	wished	wish	VERB
inlawrev-3105	60	33	to	to	PART
inlawrev-3105	60	34	reopen	reopen	VERB
inlawrev-3105	60	35	an	an	DET
inlawrev-3105	60	36	assessment	assessment	NOUN
inlawrev-3105	60	37	on	on	ADP
inlawrev-3105	60	38	their	their	PRON
inlawrev-3105	60	39	own	own	ADJ
inlawrev-3105	60	40	,	,	PUNCT
inlawrev-3105	60	41	it	it	PRON
inlawrev-3105	60	42	was	be	AUX
inlawrev-3105	60	43	generally	generally	ADV
inlawrev-3105	60	44	necessary	necessary	ADJ
inlawrev-3105	60	45	to	to	PART
inlawrev-3105	60	46	file	file	VERB
inlawrev-3105	60	47	a	a	DET
inlawrev-3105	60	48	form	form	NOUN
inlawrev-3105	60	49	134	134	NUM
inlawrev-3105	60	50	petition	petition	NOUN
inlawrev-3105	60	51	for	for	ADP
inlawrev-3105	60	52	reassessment	reassessment	NOUN
inlawrev-3105	60	53	by	by	ADP
inlawrev-3105	60	54	march	march	PROPN
inlawrev-3105	60	55	3	3	NUM
inlawrev-3105	60	56	1	1	NUM
inlawrev-3105	60	57	of	of	ADP
inlawrev-3105	60	58	the	the	DET
inlawrev-3105	60	59	assessment	assessment	NOUN
inlawrev-3105	60	60	year	year	NOUN
inlawrev-3105	60	61	.	.	PUNCT
inlawrev-3105	61	1	house	house	PROPN
inlawrev-3105	61	2	bill	bill	PROPN
inlawrev-3105	61	3	1842	1842	NUM
inlawrev-3105	61	4	amends	amend	NOUN
inlawrev-3105	61	5	prior	prior	ADV
inlawrev-3105	61	6	law	law	NOUN
inlawrev-3105	61	7	by	by	ADP
inlawrev-3105	61	8	allowing	allow	VERB
inlawrev-3105	61	9	taxpayers	taxpayer	NOUN
inlawrev-3105	61	10	to	to	PART
inlawrev-3105	61	11	appeal	appeal	VERB
inlawrev-3105	61	12	changed	change	VERB
inlawrev-3105	61	13	assessments	assessment	NOUN
inlawrev-3105	61	14	by	by	ADP
inlawrev-3105	61	15	filing	file	VERB
inlawrev-3105	61	16	the	the	DET
inlawrev-3105	61	17	appeal	appeal	NOUN
inlawrev-3105	61	18	form	form	NOUN
inlawrev-3105	61	19	within	within	ADP
inlawrev-3105	61	20	forty	forty	NUM
inlawrev-3105	61	21	-	-	PUNCT
inlawrev-3105	61	22	five	five	NUM
inlawrev-3105	61	23	days	day	NOUN
inlawrev-3105	61	24	after	after	ADP
inlawrev-3105	61	25	the	the	DET
inlawrev-3105	61	26	notice	notice	NOUN
inlawrev-3105	61	27	or	or	CCONJ
inlawrev-3105	61	28	by	by	ADP
inlawrev-3105	61	29	may	may	PROPN
inlawrev-3105	61	30	10	10	NUM
inlawrev-3105	61	31	of	of	ADP
inlawrev-3105	61	32	the	the	DET
inlawrev-3105	61	33	assessment	assessment	NOUN
inlawrev-3105	61	34	year	year	NOUN
inlawrev-3105	61	35	,	,	PUNCT
inlawrev-3105	61	36	whichever	whichever	PRON
inlawrev-3105	61	37	is	be	AUX
inlawrev-3105	61	38	later	later	ADV
inlawrev-3105	61	39	.	.	PUNCT
inlawrev-3105	62	1	'	'	PUNCT
inlawrev-3105	62	2	^	^	PUNCT
inlawrev-3105	62	3	if	if	SCONJ
inlawrev-3105	62	4	the	the	DET
inlawrev-3105	62	5	taxpayer	taxpayer	NOUN
inlawrev-3105	62	6	misses	miss	VERB
inlawrev-3105	62	7	the	the	DET
inlawrev-3105	62	8	filing	filing	NOUN
inlawrev-3105	62	9	deadline	deadline	NOUN
inlawrev-3105	62	10	,	,	PUNCT
inlawrev-3105	62	11	the	the	DET
inlawrev-3105	62	12	appeal	appeal	NOUN
inlawrev-3105	62	13	is	be	AUX
inlawrev-3105	62	14	still	still	ADV
inlawrev-3105	62	15	effective	effective	ADJ
inlawrev-3105	62	16	for	for	ADP
inlawrev-3105	62	17	the	the	DET
inlawrev-3105	62	18	next	next	ADJ
inlawrev-3105	62	19	assessment	assessment	NOUN
inlawrev-3105	62	20	date.^^	date.^^	PUNCT
inlawrev-3105	63	1	house	house	PROPN
inlawrev-3105	63	2	bill	bill	PROPN
inlawrev-3105	63	3	1842	1842	NUM
inlawrev-3105	63	4	also	also	ADV
inlawrev-3105	63	5	amends	amend	VERB
inlawrev-3105	63	6	prior	prior	ADJ
inlawrev-3105	63	7	law	law	NOUN
inlawrev-3105	63	8	by	by	ADP
inlawrev-3105	63	9	allowing	allow	VERB
inlawrev-3105	63	10	taxpayers	taxpayer	NOUN
inlawrev-3105	63	11	to	to	PART
inlawrev-3105	63	12	reopen	reopen	VERB
inlawrev-3105	63	13	their	their	PRON
inlawrev-3105	63	14	assessment	assessment	NOUN
inlawrev-3105	63	15	in	in	ADP
inlawrev-3105	63	16	any	any	DET
inlawrev-3105	63	17	year	year	NOUN
inlawrev-3105	63	18	by	by	ADP
inlawrev-3105	63	19	filing	file	VERB
inlawrev-3105	63	20	an	an	DET
inlawrev-3105	63	21	appeal	appeal	NOUN
inlawrev-3105	63	22	directly	directly	ADV
inlawrev-3105	63	23	with	with	ADP
inlawrev-3105	63	24	the	the	DET
inlawrev-3105	63	25	county	county	NOUN
inlawrev-3105	63	26	auditor	auditor	NOUN
inlawrev-3105	63	27	for	for	ADP
inlawrev-3105	63	28	14	14	NUM
inlawrev-3105	63	29	.	.	PUNCT
inlawrev-3105	64	1	i	i	PRON
inlawrev-3105	64	2	d.	d.	PROPN
inlawrev-3105	64	3	15	15	NUM
inlawrev-3105	64	4	.	.	PUNCT
inlawrev-3105	65	1	indiana	indiana	PROPN
inlawrev-3105	65	2	rules	rule	NOUN
inlawrev-3105	65	3	of	of	ADP
inlawrev-3105	65	4	professional	professional	ADJ
inlawrev-3105	65	5	conduct	conduct	NOUN
inlawrev-3105	65	6	rule	rule	NOUN
inlawrev-3105	65	7	3.4(b	3.4(b	NUM
inlawrev-3105	65	8	)	)	PUNCT
inlawrev-3105	65	9	(	(	PUNCT
inlawrev-3105	65	10	1987	1987	NUM
inlawrev-3105	65	11	)	)	PUNCT
inlawrev-3105	65	12	.	.	PUNCT
inlawrev-3105	66	1	16	16	NUM
inlawrev-3105	66	2	.	.	PUNCT
inlawrev-3105	67	1	613	613	NUM
inlawrev-3105	67	2	n.e.2d	n.e.2d	NOUN
inlawrev-3105	67	3	at	at	ADP
inlawrev-3105	67	4	877	877	NUM
inlawrev-3105	67	5	.	.	PUNCT
inlawrev-3105	68	1	17	17	NUM
inlawrev-3105	68	2	.	.	PUNCT
inlawrev-3105	69	1	i	i	PRON
inlawrev-3105	69	2	d.	d.	PROPN
inlawrev-3105	69	3	18	18	NUM
inlawrev-3105	69	4	.	.	PUNCT
inlawrev-3105	70	1	ind	ind	PROPN
inlawrev-3105	70	2	.	.	PUNCT
inlawrev-3105	71	1	code	code	PROPN
inlawrev-3105	71	2	§	§	PROPN
inlawrev-3105	71	3	6	6	NUM
inlawrev-3105	71	4	-	-	PUNCT
inlawrev-3105	71	5	l.l-15	l.l-15	NUM
inlawrev-3105	71	6	-	-	PUNCT
inlawrev-3105	71	7	l(a	l(a	NOUN
inlawrev-3105	71	8	)	)	PUNCT
inlawrev-3105	71	9	(	(	PUNCT
inlawrev-3105	71	10	1992	1992	NUM
inlawrev-3105	71	11	)	)	PUNCT
inlawrev-3105	71	12	.	.	PUNCT
inlawrev-3105	72	1	19	19	NUM
inlawrev-3105	72	2	.	.	X
inlawrev-3105	72	3	ind	ind	PROPN
inlawrev-3105	72	4	.	.	PUNCT
inlawrev-3105	73	1	code	code	PROPN
inlawrev-3105	73	2	§	§	PROPN
inlawrev-3105	73	3	6	6	NUM
inlawrev-3105	73	4	-	-	PUNCT
inlawrev-3105	73	5	l.l-15	l.l-15	NUM
inlawrev-3105	73	6	-	-	PUNCT
inlawrev-3105	73	7	l(b	l(b	NOUN
inlawrev-3105	73	8	)	)	PUNCT
inlawrev-3105	73	9	(	(	PUNCT
inlawrev-3105	73	10	1993	1993	NUM
inlawrev-3105	73	11	)	)	PUNCT
inlawrev-3105	73	12	.	.	PUNCT
inlawrev-3105	74	1	20	20	NUM
inlawrev-3105	74	2	.	.	X
inlawrev-3105	75	1	ind	ind	PROPN
inlawrev-3105	75	2	.	.	PUNCT
inlawrev-3105	76	1	code	code	PROPN
inlawrev-3105	76	2	§	§	PROPN
inlawrev-3105	76	3	6	6	NUM
inlawrev-3105	76	4	-	-	SYM
inlawrev-3105	76	5	1.1	1.1	NUM
inlawrev-3105	76	6	-	-	PUNCT
inlawrev-3105	76	7	15	15	NUM
inlawrev-3105	76	8	-	-	SYM
inlawrev-3105	76	9	1(c	1(c	NUM
inlawrev-3105	76	10	)	)	PUNCT
inlawrev-3105	76	11	(	(	PUNCT
inlawrev-3105	76	12	1993	1993	NUM
inlawrev-3105	76	13	)	)	PUNCT
inlawrev-3105	76	14	.	.	PUNCT
inlawrev-3105	77	1	1314	1314	NUM
inlawrev-3105	77	2	indiana	indiana	PROPN
inlawrev-3105	77	3	law	law	PROPN
inlawrev-3105	77	4	review	review	NOUN
inlawrev-3105	77	5	[	[	X
inlawrev-3105	77	6	vol	vol	NOUN
inlawrev-3105	77	7	.	.	PUNCT
inlawrev-3105	78	1	27:131	27:131	NUM
inlawrev-3105	78	2	1	1	NUM
inlawrev-3105	78	3	review	review	NOUN
inlawrev-3105	78	4	by	by	ADP
inlawrev-3105	78	5	the	the	DET
inlawrev-3105	78	6	county	county	NOUN
inlawrev-3105	78	7	board	board	NOUN
inlawrev-3105	78	8	of	of	ADP
inlawrev-3105	78	9	review.^	review.^	PROPN
inlawrev-3105	78	10	'	'	PUNCT
inlawrev-3105	78	11	these	these	DET
inlawrev-3105	78	12	new	new	ADJ
inlawrev-3105	78	13	procedures	procedure	NOUN
inlawrev-3105	78	14	took	take	VERB
inlawrev-3105	78	15	effect	effect	NOUN
inlawrev-3105	78	16	january	january	PROPN
inlawrev-3105	78	17	1	1	NUM
inlawrev-3105	78	18	,	,	PUNCT
inlawrev-3105	78	19	1994.^^	1994.^^	NUM
inlawrev-3105	78	20	b.	b.	PROPN
inlawrev-3105	78	21	further	further	ADJ
inlawrev-3105	78	22	notice	notice	VERB
inlawrev-3105	78	23	developments	development	NOUN
inlawrev-3105	78	24	last	last	ADJ
inlawrev-3105	78	25	year	year	NOUN
inlawrev-3105	78	26	's	's	PART
inlawrev-3105	78	27	tax	tax	NOUN
inlawrev-3105	78	28	survey	survey	NOUN
inlawrev-3105	78	29	discussed	discuss	VERB
inlawrev-3105	78	30	three	three	NUM
inlawrev-3105	78	31	key	key	ADJ
inlawrev-3105	78	32	decisions	decision	NOUN
inlawrev-3105	78	33	in	in	ADP
inlawrev-3105	78	34	indiana	indiana	PROPN
inlawrev-3105	78	35	addressing	address	VERB
inlawrev-3105	78	36	the	the	DET
inlawrev-3105	78	37	requirements	requirement	NOUN
inlawrev-3105	78	38	for	for	ADP
inlawrev-3105	78	39	notice	notice	NOUN
inlawrev-3105	78	40	to	to	ADP
inlawrev-3105	78	41	owners	owner	NOUN
inlawrev-3105	78	42	in	in	ADP
inlawrev-3105	78	43	property	property	NOUN
inlawrev-3105	78	44	tax	tax	NOUN
inlawrev-3105	78	45	sales.^^	sales.^^	NOUN
inlawrev-3105	78	46	one	one	NUM
inlawrev-3105	78	47	of	of	ADP
inlawrev-3105	78	48	those	those	DET
inlawrev-3105	78	49	decisions	decision	NOUN
inlawrev-3105	78	50	,	,	PUNCT
inlawrev-3105	78	51	elizondo	elizondo	PROPN
inlawrev-3105	78	52	v.	v.	PROPN
inlawrev-3105	78	53	read,^^	read,^^	PROPN
inlawrev-3105	78	54	holds	hold	VERB
inlawrev-3105	78	55	that	that	SCONJ
inlawrev-3105	78	56	county	county	NOUN
inlawrev-3105	78	57	auditors	auditor	NOUN
inlawrev-3105	78	58	are	be	AUX
inlawrev-3105	78	59	charged	charge	VERB
inlawrev-3105	78	60	with	with	ADP
inlawrev-3105	78	61	knowledge	knowledge	NOUN
inlawrev-3105	78	62	of	of	ADP
inlawrev-3105	78	63	any	any	DET
inlawrev-3105	78	64	address	address	NOUN
inlawrev-3105	78	65	for	for	ADP
inlawrev-3105	78	66	the	the	DET
inlawrev-3105	78	67	taxpayer	taxpayer	NOUN
inlawrev-3105	78	68	that	that	PRON
inlawrev-3105	78	69	is	be	AUX
inlawrev-3105	78	70	within	within	ADP
inlawrev-3105	78	71	their	their	PRON
inlawrev-3105	78	72	records	record	NOUN
inlawrev-3105	78	73	if	if	SCONJ
inlawrev-3105	78	74	the	the	DET
inlawrev-3105	78	75	alternate	alternate	ADJ
inlawrev-3105	78	76	listing	listing	NOUN
inlawrev-3105	78	77	links	link	NOUN
inlawrev-3105	78	78	the	the	DET
inlawrev-3105	78	79	taxpayer	taxpayer	NOUN
inlawrev-3105	78	80	to	to	ADP
inlawrev-3105	78	81	the	the	DET
inlawrev-3105	78	82	subject	subject	NOUN
inlawrev-3105	78	83	property.^^	property.^^	PUNCT
inlawrev-3105	78	84	auditors	auditor	NOUN
inlawrev-3105	78	85	are	be	AUX
inlawrev-3105	78	86	not	not	PART
inlawrev-3105	78	87	,	,	PUNCT
inlawrev-3105	78	88	however	however	ADV
inlawrev-3105	78	89	,	,	PUNCT
inlawrev-3105	78	90	required	require	VERB
inlawrev-3105	78	91	to	to	PART
inlawrev-3105	78	92	search	search	VERB
inlawrev-3105	78	93	records	record	NOUN
inlawrev-3105	78	94	unconnected	unconnected	ADJ
inlawrev-3105	78	95	with	with	ADP
inlawrev-3105	78	96	the	the	DET
inlawrev-3105	78	97	subject	subject	ADJ
inlawrev-3105	78	98	property	property	NOUN
inlawrev-3105	78	99	to	to	PART
inlawrev-3105	78	100	give	give	VERB
inlawrev-3105	78	101	notice	notice	NOUN
inlawrev-3105	78	102	of	of	ADP
inlawrev-3105	78	103	tax	tax	NOUN
inlawrev-3105	78	104	sales	sale	NOUN
inlawrev-3105	78	105	.	.	PUNCT
inlawrev-3105	78	106	^^	^^	PUNCT
inlawrev-3105	78	107	during	during	ADP
inlawrev-3105	78	108	1993	1993	NUM
inlawrev-3105	78	109	,	,	PUNCT
inlawrev-3105	78	110	the	the	DET
inlawrev-3105	78	111	indiana	indiana	PROPN
inlawrev-3105	78	112	tax	tax	PROPN
inlawrev-3105	78	113	court	court	NOUN
inlawrev-3105	78	114	applied	apply	VERB
inlawrev-3105	78	115	elizondo	elizondo	PROPN
inlawrev-3105	78	116	to	to	ADP
inlawrev-3105	78	117	the	the	DET
inlawrev-3105	78	118	state	state	NOUN
inlawrev-3105	78	119	board	board	NOUN
inlawrev-3105	78	120	of	of	ADP
inlawrev-3105	78	121	tax	tax	NOUN
inlawrev-3105	78	122	commissioners.^^	commissioners.^^	NOUN
inlawrev-3105	78	123	as	as	SCONJ
inlawrev-3105	78	124	judge	judge	PROPN
inlawrev-3105	78	125	fisher	fisher	PROPN
inlawrev-3105	78	126	explained	explain	VERB
inlawrev-3105	78	127	in	in	ADP
inlawrev-3105	78	128	mynsberge	mynsberge	NOUN
inlawrev-3105	78	129	v.	v.	ADP
inlawrev-3105	78	130	state	state	PROPN
inlawrev-3105	78	131	board	board	PROPN
inlawrev-3105	78	132	of	of	ADP
inlawrev-3105	78	133	tax	tax	NOUN
inlawrev-3105	78	134	commissioners	commissioner	NOUN
inlawrev-3105	78	135	'	'	PART
inlawrev-3105	78	136	.	.	PUNCT
inlawrev-3105	79	1	the	the	DET
inlawrev-3105	79	2	constitutional	constitutional	ADJ
inlawrev-3105	79	3	concerns	concern	NOUN
inlawrev-3105	79	4	underlying	underlie	VERB
inlawrev-3105	79	5	elizondo	elizondo	NOUN
inlawrev-3105	79	6	are	be	AUX
inlawrev-3105	79	7	equally	equally	ADV
inlawrev-3105	79	8	valid	valid	ADJ
inlawrev-3105	79	9	when	when	SCONJ
inlawrev-3105	79	10	the	the	DET
inlawrev-3105	79	11	public	public	ADJ
inlawrev-3105	79	12	authority	authority	NOUN
inlawrev-3105	79	13	in	in	ADP
inlawrev-3105	79	14	question	question	NOUN
inlawrev-3105	79	15	is	be	AUX
inlawrev-3105	79	16	the	the	DET
inlawrev-3105	79	17	state	state	NOUN
inlawrev-3105	79	18	board	board	NOUN
inlawrev-3105	79	19	as	as	SCONJ
inlawrev-3105	79	20	when	when	SCONJ
inlawrev-3105	79	21	it	it	PRON
inlawrev-3105	79	22	is	be	AUX
inlawrev-3105	79	23	a	a	DET
inlawrev-3105	79	24	county	county	NOUN
inlawrev-3105	79	25	auditor	auditor	NOUN
inlawrev-3105	79	26	.	.	PUNCT
inlawrev-3105	80	1	regardless	regardless	ADV
inlawrev-3105	80	2	of	of	ADP
inlawrev-3105	80	3	which	which	DET
inlawrev-3105	80	4	government	government	NOUN
inlawrev-3105	80	5	entity	entity	NOUN
inlawrev-3105	80	6	is	be	AUX
inlawrev-3105	80	7	providing	provide	VERB
inlawrev-3105	80	8	notice	notice	NOUN
inlawrev-3105	80	9	of	of	ADP
inlawrev-3105	80	10	action	action	NOUN
inlawrev-3105	80	11	taken	take	VERB
inlawrev-3105	80	12	or	or	CCONJ
inlawrev-3105	80	13	to	to	PART
inlawrev-3105	80	14	be	be	AUX
inlawrev-3105	80	15	taken	take	VERB
inlawrev-3105	80	16	,	,	PUNCT
inlawrev-3105	80	17	"	"	PUNCT
inlawrev-3105	80	18	[	[	X
inlawrev-3105	80	19	a]n	a]n	ADJ
inlawrev-3105	80	20	elementary	elementary	ADJ
inlawrev-3105	80	21	and	and	CCONJ
inlawrev-3105	80	22	fundamental	fundamental	ADJ
inlawrev-3105	80	23	requirement	requirement	NOUN
inlawrev-3105	80	24	of	of	ADP
inlawrev-3105	80	25	due	due	ADJ
inlawrev-3105	80	26	process	process	NOUN
inlawrev-3105	80	27	in	in	ADP
inlawrev-3105	80	28	any	any	DET
inlawrev-3105	80	29	proceeding	proceeding	NOUN
inlawrev-3105	80	30	which	which	PRON
inlawrev-3105	80	31	is	be	AUX
inlawrev-3105	80	32	to	to	PART
inlawrev-3105	80	33	be	be	AUX
inlawrev-3105	80	34	accorded	accord	VERB
inlawrev-3105	80	35	finality	finality	NOUN
inlawrev-3105	80	36	is	be	AUX
inlawrev-3105	80	37	notice	notice	NOUN
inlawrev-3105	80	38	reasonably	reasonably	ADV
inlawrev-3105	80	39	calculated	calculate	VERB
inlawrev-3105	80	40	,	,	PUNCT
inlawrev-3105	80	41	under	under	ADP
inlawrev-3105	80	42	all	all	DET
inlawrev-3105	80	43	the	the	DET
inlawrev-3105	80	44	circumstances	circumstance	NOUN
inlawrev-3105	80	45	,	,	PUNCT
inlawrev-3105	80	46	to	to	PART
inlawrev-3105	80	47	appraise	appraise	VERB
inlawrev-3105	80	48	interested	interested	ADJ
inlawrev-3105	80	49	parties	party	NOUN
inlawrev-3105	80	50	.	.	PUNCT
inlawrev-3105	80	51	.	.	PUNCT
inlawrev-3105	80	52	.	.	PUNCT
inlawrev-3105	81	1	and	and	CCONJ
inlawrev-3105	81	2	afford	afford	VERB
inlawrev-3105	81	3	them	they	PRON
inlawrev-3105	81	4	an	an	DET
inlawrev-3105	81	5	opportunity	opportunity	NOUN
inlawrev-3105	81	6	to	to	PART
inlawrev-3105	81	7	present	present	VERB
inlawrev-3105	81	8	their	their	PRON
inlawrev-3105	81	9	objections	objection	NOUN
inlawrev-3105	81	10	.	.	PUNCT
inlawrev-3105	82	1	"^^	"^^	VERB
inlawrev-3105	82	2	applying	apply	VERB
inlawrev-3105	82	3	elizondo	elizondo	PROPN
inlawrev-3105	82	4	to	to	ADP
inlawrev-3105	82	5	the	the	DET
inlawrev-3105	82	6	facts	fact	NOUN
inlawrev-3105	82	7	of	of	ADP
inlawrev-3105	82	8	mynsberge	mynsberge	NOUN
inlawrev-3105	82	9	,	,	PUNCT
inlawrev-3105	82	10	judge	judge	PROPN
inlawrev-3105	82	11	fisher	fisher	PROPN
inlawrev-3105	82	12	ruled	rule	VERB
inlawrev-3105	82	13	that	that	SCONJ
inlawrev-3105	82	14	the	the	DET
inlawrev-3105	82	15	state	state	NOUN
inlawrev-3105	82	16	board	board	NOUN
inlawrev-3105	82	17	failed	fail	VERB
inlawrev-3105	82	18	to	to	PART
inlawrev-3105	82	19	provide	provide	VERB
inlawrev-3105	82	20	due	due	ADJ
inlawrev-3105	82	21	process	process	NOUN
inlawrev-3105	82	22	.	.	PUNCT
inlawrev-3105	83	1	in	in	ADP
inlawrev-3105	83	2	mynsberge	mynsberge	NOUN
inlawrev-3105	83	3	the	the	DET
inlawrev-3105	83	4	taxpayer	taxpayer	NOUN
inlawrev-3105	83	5	filed	file	VERB
inlawrev-3105	83	6	a	a	DET
inlawrev-3105	83	7	form	form	NOUN
inlawrev-3105	83	8	131	131	NUM
inlawrev-3105	83	9	for	for	ADP
inlawrev-3105	83	10	review	review	NOUN
inlawrev-3105	83	11	of	of	ADP
inlawrev-3105	83	12	assessment	assessment	NOUN
inlawrev-3105	83	13	on	on	ADP
inlawrev-3105	83	14	a	a	DET
inlawrev-3105	83	15	building	building	NOUN
inlawrev-3105	83	16	he	he	PRON
inlawrev-3105	83	17	owned	own	VERB
inlawrev-3105	83	18	in	in	ADP
inlawrev-3105	83	19	elkhart	elkhart	PROPN
inlawrev-3105	83	20	county	county	PROPN
inlawrev-3105	83	21	.	.	PUNCT
inlawrev-3105	84	1	the	the	DET
inlawrev-3105	84	2	petition	petition	NOUN
inlawrev-3105	84	3	contained	contain	VERB
inlawrev-3105	84	4	both	both	CCONJ
inlawrev-3105	84	5	the	the	DET
inlawrev-3105	84	6	taxpayer	taxpayer	NOUN
inlawrev-3105	84	7	's	's	PART
inlawrev-3105	84	8	separate	separate	ADJ
inlawrev-3105	84	9	business	business	NOUN
inlawrev-3105	84	10	address	address	NOUN
inlawrev-3105	84	11	and	and	CCONJ
inlawrev-3105	84	12	the	the	DET
inlawrev-3105	84	13	subject	subject	NOUN
inlawrev-3105	84	14	building	building	NOUN
inlawrev-3105	84	15	's	's	PART
inlawrev-3105	84	16	mailing	mailing	NOUN
inlawrev-3105	84	17	address	address	NOUN
inlawrev-3105	84	18	.	.	PUNCT
inlawrev-3105	85	1	thereafter	thereafter	ADV
inlawrev-3105	85	2	,	,	PUNCT
inlawrev-3105	85	3	the	the	DET
inlawrev-3105	85	4	taxpayer	taxpayer	NOUN
inlawrev-3105	85	5	moved	move	VERB
inlawrev-3105	85	6	his	his	PRON
inlawrev-3105	85	7	business	business	NOUN
inlawrev-3105	85	8	but	but	CCONJ
inlawrev-3105	85	9	failed	fail	VERB
inlawrev-3105	85	10	to	to	PART
inlawrev-3105	85	11	inform	inform	VERB
inlawrev-3105	85	12	the	the	DET
inlawrev-3105	85	13	board	board	NOUN
inlawrev-3105	85	14	of	of	ADP
inlawrev-3105	85	15	his	his	PRON
inlawrev-3105	85	16	new	new	ADJ
inlawrev-3105	85	17	address.^^	address.^^	NOUN
inlawrev-3105	85	18	in	in	ADP
inlawrev-3105	85	19	july	july	PROPN
inlawrev-3105	85	20	of	of	ADP
inlawrev-3105	85	21	1992	1992	NUM
inlawrev-3105	85	22	,	,	PUNCT
inlawrev-3105	85	23	the	the	DET
inlawrev-3105	85	24	state	state	NOUN
inlawrev-3105	85	25	board	board	NOUN
inlawrev-3105	85	26	entered	enter	VERB
inlawrev-3105	85	27	its	its	PRON
inlawrev-3105	85	28	final	final	ADJ
inlawrev-3105	85	29	determination	determination	NOUN
inlawrev-3105	85	30	on	on	ADP
inlawrev-3105	85	31	the	the	DET
inlawrev-3105	85	32	subject	subject	NOUN
inlawrev-3105	85	33	building	building	NOUN
inlawrev-3105	85	34	and	and	CCONJ
inlawrev-3105	85	35	mailed	mail	VERB
inlawrev-3105	85	36	notice	notice	NOUN
inlawrev-3105	85	37	to	to	ADP
inlawrev-3105	85	38	the	the	DET
inlawrev-3105	85	39	taxpayer	taxpayer	NOUN
inlawrev-3105	85	40	's	's	PART
inlawrev-3105	85	41	previous	previous	ADJ
inlawrev-3105	85	42	business	business	NOUN
inlawrev-3105	85	43	address	address	NOUN
inlawrev-3105	85	44	.	.	PUNCT
inlawrev-3105	86	1	21	21	NUM
inlawrev-3105	86	2	.	.	X
inlawrev-3105	87	1	ind	ind	PROPN
inlawrev-3105	87	2	.	.	PUNCT
inlawrev-3105	88	1	code	code	PROPN
inlawrev-3105	88	2	§	§	PROPN
inlawrev-3105	88	3	6	6	NUM
inlawrev-3105	88	4	-	-	PUNCT
inlawrev-3105	88	5	l.l-15	l.l-15	NUM
inlawrev-3105	88	6	-	-	PUNCT
inlawrev-3105	88	7	l(d	l(d	ADJ
inlawrev-3105	88	8	)	)	PUNCT
inlawrev-3105	88	9	(	(	PUNCT
inlawrev-3105	88	10	1993	1993	NUM
inlawrev-3105	88	11	)	)	PUNCT
inlawrev-3105	88	12	.	.	PUNCT
inlawrev-3105	89	1	22	22	NUM
inlawrev-3105	89	2	.	.	PUNCT
inlawrev-3105	90	1	p.l	p.l	PROPN
inlawrev-3105	90	2	.	.	PROPN
inlawrev-3105	90	3	41	41	NUM
inlawrev-3105	90	4	-	-	SYM
inlawrev-3105	90	5	1993	1993	NUM
inlawrev-3105	90	6	,	,	PUNCT
inlawrev-3105	90	7	§	§	PROPN
inlawrev-3105	90	8	56	56	NUM
inlawrev-3105	90	9	(	(	PUNCT
inlawrev-3105	90	10	declaring	declare	VERB
inlawrev-3105	90	11	an	an	DET
inlawrev-3105	90	12	emergency	emergency	NOUN
inlawrev-3105	90	13	for	for	ADP
inlawrev-3105	90	14	h.b	h.b	PROPN
inlawrev-3105	90	15	.	.	PROPN
inlawrev-3105	90	16	1842	1842	NUM
inlawrev-3105	90	17	,	,	PUNCT
inlawrev-3105	90	18	thus	thus	ADV
inlawrev-3105	90	19	making	make	VERB
inlawrev-3105	90	20	it	it	PRON
inlawrev-3105	90	21	effective	effective	ADJ
inlawrev-3105	90	22	on	on	ADP
inlawrev-3105	90	23	its	its	PRON
inlawrev-3105	90	24	date	date	NOUN
inlawrev-3105	90	25	of	of	ADP
inlawrev-3105	90	26	approval	approval	NOUN
inlawrev-3105	90	27	.	.	PUNCT
inlawrev-3105	91	1	may	may	AUX
inlawrev-3105	91	2	6	6	NUM
inlawrev-3105	91	3	,	,	PUNCT
inlawrev-3105	91	4	1993	1993	NUM
inlawrev-3105	91	5	)	)	PUNCT
inlawrev-3105	91	6	(	(	PUNCT
inlawrev-3105	91	7	found	find	VERB
inlawrev-3105	91	8	in	in	ADP
inlawrev-3105	91	9	5	5	NUM
inlawrev-3105	91	10	west	west	PROPN
inlawrev-3105	91	11	's	's	PART
inlawrev-3105	91	12	indiana	indiana	PROPN
inlawrev-3105	91	13	legislative	legislative	PROPN
inlawrev-3105	91	14	service	service	NOUN
inlawrev-3105	91	15	1993	1993	NUM
inlawrev-3105	91	16	acts	act	NOUN
inlawrev-3105	91	17	1615	1615	NUM
inlawrev-3105	91	18	(	(	PUNCT
inlawrev-3105	91	19	1993	1993	NUM
inlawrev-3105	91	20	)	)	PUNCT
inlawrev-3105	91	21	)	)	PUNCT
inlawrev-3105	91	22	.	.	PUNCT
inlawrev-3105	92	1	23	23	NUM
inlawrev-3105	92	2	.	.	PUNCT
inlawrev-3105	92	3	lawrence	lawrence	PROPN
inlawrev-3105	92	4	a.	a.	PROPN
inlawrev-3105	92	5	jegen	jegen	PROPN
inlawrev-3105	92	6	,	,	PUNCT
inlawrev-3105	92	7	iii	iii	PROPN
inlawrev-3105	92	8	&	&	CCONJ
inlawrev-3105	92	9	john	john	PROPN
inlawrev-3105	92	10	r.	r.	PROPN
inlawrev-3105	92	11	maley	maley	PROPN
inlawrev-3105	92	12	,	,	PUNCT
inlawrev-3105	92	13	7992	7992	NUM
inlawrev-3105	92	14	developments	development	NOUN
inlawrev-3105	92	15	in	in	ADP
inlawrev-3105	92	16	indiana	indiana	PROPN
inlawrev-3105	92	17	taxation	taxation	PROPN
inlawrev-3105	92	18	,	,	PUNCT
inlawrev-3105	92	19	26	26	NUM
inlawrev-3105	92	20	ind	ind	NOUN
inlawrev-3105	92	21	.	.	PUNCT
inlawrev-3105	93	1	l.	l.	PROPN
inlawrev-3105	93	2	rev	rev	PROPN
inlawrev-3105	93	3	.	.	PROPN
inlawrev-3105	93	4	1145	1145	NUM
inlawrev-3105	93	5	,	,	PUNCT
inlawrev-3105	93	6	1154	1154	NUM
inlawrev-3105	93	7	-	-	SYM
inlawrev-3105	93	8	57	57	NUM
inlawrev-3105	93	9	(	(	PUNCT
inlawrev-3105	93	10	1993	1993	NUM
inlawrev-3105	93	11	)	)	PUNCT
inlawrev-3105	93	12	.	.	PUNCT
inlawrev-3105	94	1	24	24	NUM
inlawrev-3105	94	2	.	.	X
inlawrev-3105	94	3	588	588	NUM
inlawrev-3105	94	4	n.e.2d	n.e.2d	NOUN
inlawrev-3105	94	5	501	501	NUM
inlawrev-3105	94	6	(	(	PUNCT
inlawrev-3105	94	7	ind	ind	NOUN
inlawrev-3105	94	8	.	.	PROPN
inlawrev-3105	94	9	1992	1992	NUM
inlawrev-3105	94	10	)	)	PUNCT
inlawrev-3105	94	11	.	.	PUNCT
inlawrev-3105	95	1	25	25	NUM
inlawrev-3105	95	2	.	.	PUNCT
inlawrev-3105	96	1	i	i	PRON
inlawrev-3105	96	2	d.	d.	PROPN
inlawrev-3105	96	3	at	at	ADP
inlawrev-3105	96	4	504	504	NUM
inlawrev-3105	96	5	.	.	PUNCT
inlawrev-3105	97	1	26	26	NUM
inlawrev-3105	97	2	.	.	PUNCT
inlawrev-3105	98	1	i	i	PRON
inlawrev-3105	98	2	d	d	PROPN
inlawrev-3105	98	3	11	11	NUM
inlawrev-3105	98	4	.	.	PUNCT
inlawrev-3105	99	1	612	612	NUM
inlawrev-3105	99	2	n.e.2d	n.e.2d	NOUN
inlawrev-3105	99	3	1129	1129	NUM
inlawrev-3105	99	4	(	(	PUNCT
inlawrev-3105	99	5	ind	ind	NOUN
inlawrev-3105	99	6	.	.	PUNCT
inlawrev-3105	100	1	t.c	t.c	PROPN
inlawrev-3105	100	2	.	.	PROPN
inlawrev-3105	100	3	1993	1993	NUM
inlawrev-3105	100	4	)	)	PUNCT
inlawrev-3105	100	5	.	.	PUNCT
inlawrev-3105	101	1	28	28	NUM
inlawrev-3105	101	2	.	.	PUNCT
inlawrev-3105	102	1	612n.e.2dat	612n.e.2dat	NOUN
inlawrev-3105	102	2	1131	1131	NUM
inlawrev-3105	102	3	.	.	PUNCT
inlawrev-3105	103	1	29	29	NUM
inlawrev-3105	103	2	.	.	PUNCT
inlawrev-3105	104	1	612n.e.2dat	612n.e.2dat	NUM
inlawrev-3105	104	2	1130	1130	NUM
inlawrev-3105	104	3	.	.	PUNCT
inlawrev-3105	105	1	1994	1994	NUM
inlawrev-3105	105	2	]	]	PUNCT
inlawrev-3105	105	3	taxation	taxation	NOUN
inlawrev-3105	105	4	1315	1315	NUM
inlawrev-3105	105	5	the	the	DET
inlawrev-3105	105	6	post	post	PROPN
inlawrev-3105	105	7	office	office	NOUN
inlawrev-3105	105	8	returned	return	VERB
inlawrev-3105	105	9	the	the	DET
inlawrev-3105	105	10	notice	notice	NOUN
inlawrev-3105	105	11	undelivered	undelivered	ADJ
inlawrev-3105	105	12	.	.	PUNCT
inlawrev-3105	106	1	the	the	DET
inlawrev-3105	106	2	state	state	NOUN
inlawrev-3105	106	3	board	board	NOUN
inlawrev-3105	106	4	put	put	VERB
inlawrev-3105	106	5	the	the	DET
inlawrev-3105	106	6	notice	notice	NOUN
inlawrev-3105	106	7	in	in	ADP
inlawrev-3105	106	8	the	the	DET
inlawrev-3105	106	9	file	file	NOUN
inlawrev-3105	106	10	without	without	ADP
inlawrev-3105	106	11	taking	take	VERB
inlawrev-3105	106	12	further	further	ADJ
inlawrev-3105	106	13	action	action	NOUN
inlawrev-3105	106	14	.	.	PUNCT
inlawrev-3105	107	1	thereafter	thereafter	ADV
inlawrev-3105	107	2	,	,	PUNCT
inlawrev-3105	107	3	the	the	DET
inlawrev-3105	107	4	elkhart	elkhart	PROPN
inlawrev-3105	107	5	county	county	PROPN
inlawrev-3105	107	6	treasurer	treasurer	NOUN
inlawrev-3105	107	7	sent	send	VERB
inlawrev-3105	107	8	the	the	DET
inlawrev-3105	107	9	taxpayer	taxpayer	NOUN
inlawrev-3105	107	10	the	the	DET
inlawrev-3105	107	11	tax	tax	NOUN
inlawrev-3105	107	12	statement	statement	NOUN
inlawrev-3105	107	13	for	for	ADP
inlawrev-3105	107	14	the	the	DET
inlawrev-3105	107	15	subject	subject	NOUN
inlawrev-3105	107	16	property	property	NOUN
inlawrev-3105	107	17	by	by	ADP
inlawrev-3105	107	18	mailing	mail	VERB
inlawrev-3105	107	19	it	it	PRON
inlawrev-3105	107	20	directly	directly	ADV
inlawrev-3105	107	21	to	to	ADP
inlawrev-3105	107	22	that	that	DET
inlawrev-3105	107	23	location	location	NOUN
inlawrev-3105	107	24	,	,	PUNCT
inlawrev-3105	107	25	where	where	SCONJ
inlawrev-3105	107	26	the	the	DET
inlawrev-3105	107	27	taxpayer	taxpayer	NOUN
inlawrev-3105	107	28	received	receive	VERB
inlawrev-3105	107	29	it	it	PRON
inlawrev-3105	107	30	.	.	PUNCT
inlawrev-3105	108	1	the	the	DET
inlawrev-3105	108	2	taxpayer	taxpayer	NOUN
inlawrev-3105	108	3	then	then	ADV
inlawrev-3105	108	4	filed	file	VERB
inlawrev-3105	108	5	an	an	DET
inlawrev-3105	108	6	original	original	ADJ
inlawrev-3105	108	7	tax	tax	NOUN
inlawrev-3105	108	8	appeal	appeal	NOUN
inlawrev-3105	108	9	from	from	ADP
inlawrev-3105	108	10	the	the	DET
inlawrev-3105	108	11	state	state	PROPN
inlawrev-3105	108	12	board	board	PROPN
inlawrev-3105	108	13	's	's	PART
inlawrev-3105	108	14	july	july	PROPN
inlawrev-3105	108	15	1992	1992	NUM
inlawrev-3105	108	16	final	final	ADJ
inlawrev-3105	108	17	determination	determination	NOUN
inlawrev-3105	108	18	.	.	PUNCT
inlawrev-3105	109	1	the	the	DET
inlawrev-3105	109	2	appeal	appeal	NOUN
inlawrev-3105	109	3	was	be	AUX
inlawrev-3105	109	4	not	not	PART
inlawrev-3105	109	5	filed	file	VERB
inlawrev-3105	109	6	,	,	PUNCT
inlawrev-3105	109	7	however	however	ADV
inlawrev-3105	109	8	,	,	PUNCT
inlawrev-3105	109	9	within	within	ADP
inlawrev-3105	109	10	the	the	DET
inlawrev-3105	109	11	required	require	VERB
inlawrev-3105	109	12	forty	forty	NUM
inlawrev-3105	109	13	-	-	PUNCT
inlawrev-3105	109	14	five	five	NUM
inlawrev-3105	109	15	days	day	NOUN
inlawrev-3105	109	16	from	from	ADP
inlawrev-3105	109	17	the	the	DET
inlawrev-3105	109	18	board	board	NOUN
inlawrev-3105	109	19	's	's	PART
inlawrev-3105	109	20	ruling.^^	ruling.^^	NOUN
inlawrev-3105	109	21	thus	thus	ADV
inlawrev-3105	109	22	,	,	PUNCT
inlawrev-3105	109	23	unless	unless	SCONJ
inlawrev-3105	109	24	the	the	DET
inlawrev-3105	109	25	state	state	NOUN
inlawrev-3105	109	26	board	board	NOUN
inlawrev-3105	109	27	's	's	PART
inlawrev-3105	109	28	notice	notice	NOUN
inlawrev-3105	109	29	were	be	AUX
inlawrev-3105	109	30	inadequate	inadequate	ADJ
inlawrev-3105	109	31	,	,	PUNCT
inlawrev-3105	109	32	the	the	DET
inlawrev-3105	109	33	tax	tax	NOUN
inlawrev-3105	109	34	court	court	NOUN
inlawrev-3105	109	35	would	would	AUX
inlawrev-3105	109	36	have	have	AUX
inlawrev-3105	109	37	lacked	lack	VERB
inlawrev-3105	109	38	jurisdiction	jurisdiction	NOUN
inlawrev-3105	109	39	due	due	ADP
inlawrev-3105	109	40	to	to	ADP
inlawrev-3105	109	41	an	an	DET
inlawrev-3105	109	42	untimely	untimely	ADJ
inlawrev-3105	109	43	appeal	appeal	NOUN
inlawrev-3105	109	44	.	.	PUNCT
inlawrev-3105	110	1	judge	judge	PROPN
inlawrev-3105	110	2	fisher	fisher	PROPN
inlawrev-3105	110	3	found	find	VERB
inlawrev-3105	110	4	the	the	DET
inlawrev-3105	110	5	notice	notice	NOUN
inlawrev-3105	110	6	inadequate	inadequate	ADJ
inlawrev-3105	110	7	because	because	SCONJ
inlawrev-3105	110	8	the	the	DET
inlawrev-3105	110	9	state	state	NOUN
inlawrev-3105	110	10	board	board	NOUN
inlawrev-3105	110	11	could	could	AUX
inlawrev-3105	110	12	have	have	AUX
inlawrev-3105	110	13	ascertained	ascertain	VERB
inlawrev-3105	110	14	from	from	ADP
inlawrev-3105	110	15	its	its	PRON
inlawrev-3105	110	16	own	own	ADJ
inlawrev-3105	110	17	records	record	NOUN
inlawrev-3105	110	18	that	that	SCONJ
inlawrev-3105	110	19	an	an	DET
inlawrev-3105	110	20	alternate	alternate	ADJ
inlawrev-3105	110	21	address	address	NOUN
inlawrev-3105	110	22	was	be	AUX
inlawrev-3105	110	23	available	available	ADJ
inlawrev-3105	110	24	for	for	ADP
inlawrev-3105	110	25	the	the	DET
inlawrev-3105	110	26	subject	subject	NOUN
inlawrev-3105	110	27	building	building	NOUN
inlawrev-3105	110	28	.	.	PUNCT
inlawrev-3105	111	1	indeed	indeed	ADV
inlawrev-3105	111	2	,	,	PUNCT
inlawrev-3105	111	3	the	the	DET
inlawrev-3105	111	4	building	building	NOUN
inlawrev-3105	111	5	's	's	PART
inlawrev-3105	111	6	mailing	mailing	NOUN
inlawrev-3105	111	7	address	address	NOUN
inlawrev-3105	111	8	was	be	AUX
inlawrev-3105	111	9	on	on	ADP
inlawrev-3105	111	10	file	file	NOUN
inlawrev-3105	111	11	for	for	ADP
inlawrev-3105	111	12	the	the	DET
inlawrev-3105	111	13	taxpayer	taxpayer	NOUN
inlawrev-3105	111	14	.	.	PUNCT
inlawrev-3105	112	1	the	the	DET
inlawrev-3105	112	2	court	court	NOUN
inlawrev-3105	112	3	explained	explain	VERB
inlawrev-3105	112	4	:	:	PUNCT
inlawrev-3105	112	5	[	[	X
inlawrev-3105	112	6	w]hen	w]hen	ADV
inlawrev-3105	112	7	the	the	DET
inlawrev-3105	112	8	postal	postal	ADJ
inlawrev-3105	112	9	service	service	NOUN
inlawrev-3105	112	10	returns	return	VERB
inlawrev-3105	112	11	a	a	DET
inlawrev-3105	112	12	final	final	ADJ
inlawrev-3105	112	13	determination	determination	NOUN
inlawrev-3105	112	14	undelivered	undelivered	ADJ
inlawrev-3105	112	15	,	,	PUNCT
inlawrev-3105	112	16	the	the	DET
inlawrev-3105	112	17	state	state	NOUN
inlawrev-3105	112	18	board	board	NOUN
inlawrev-3105	112	19	is	be	AUX
inlawrev-3105	112	20	required	require	VERB
inlawrev-3105	112	21	to	to	PART
inlawrev-3105	112	22	ascertain	ascertain	VERB
inlawrev-3105	112	23	from	from	ADP
inlawrev-3105	112	24	its	its	PRON
inlawrev-3105	112	25	records	record	NOUN
inlawrev-3105	112	26	whether	whether	SCONJ
inlawrev-3105	112	27	any	any	DET
inlawrev-3105	112	28	alternate	alternate	ADJ
inlawrev-3105	112	29	address	address	NOUN
inlawrev-3105	112	30	linking	link	VERB
inlawrev-3105	112	31	the	the	DET
inlawrev-3105	112	32	subject	subject	ADJ
inlawrev-3105	112	33	property	property	NOUN
inlawrev-3105	112	34	to	to	ADP
inlawrev-3105	112	35	the	the	DET
inlawrev-3105	112	36	taxpayer	taxpayer	NOUN
inlawrev-3105	112	37	or	or	CCONJ
inlawrev-3105	112	38	the	the	DET
inlawrev-3105	112	39	taxpayer	taxpayer	NOUN
inlawrev-3105	112	40	's	's	PART
inlawrev-3105	112	41	representative	representative	NOUN
inlawrev-3105	112	42	exists	exist	VERB
inlawrev-3105	112	43	.	.	PUNCT
inlawrev-3105	113	1	if	if	SCONJ
inlawrev-3105	113	2	there	there	PRON
inlawrev-3105	113	3	is	be	VERB
inlawrev-3105	113	4	such	such	DET
inlawrev-3105	113	5	an	an	DET
inlawrev-3105	113	6	address	address	NOUN
inlawrev-3105	113	7	,	,	PUNCT
inlawrev-3105	113	8	the	the	DET
inlawrev-3105	113	9	state	state	NOUN
inlawrev-3105	113	10	board	board	NOUN
inlawrev-3105	113	11	must	must	AUX
inlawrev-3105	113	12	then	then	ADV
inlawrev-3105	113	13	attempt	attempt	VERB
inlawrev-3105	113	14	to	to	PART
inlawrev-3105	113	15	deliver	deliver	VERB
inlawrev-3105	113	16	the	the	DET
inlawrev-3105	113	17	final	final	ADJ
inlawrev-3105	113	18	determination	determination	NOUN
inlawrev-3105	113	19	to	to	ADP
inlawrev-3105	113	20	that	that	DET
inlawrev-3105	113	21	alternate	alternate	ADJ
inlawrev-3105	113	22	address	address	NOUN
inlawrev-3105	113	23	.	.	PUNCT
inlawrev-3105	114	1	even	even	ADV
inlawrev-3105	114	2	though	though	SCONJ
inlawrev-3105	114	3	there	there	PRON
inlawrev-3105	114	4	was	be	VERB
inlawrev-3105	114	5	nothing	nothing	PRON
inlawrev-3105	114	6	to	to	PART
inlawrev-3105	114	7	link	link	VERB
inlawrev-3105	114	8	the	the	DET
inlawrev-3105	114	9	subject	subject	ADJ
inlawrev-3105	114	10	property	property	NOUN
inlawrev-3105	114	11	to	to	PART
inlawrev-3105	114	12	mynsberge	mynsberge	VERB
inlawrev-3105	114	13	at	at	ADP
inlawrev-3105	114	14	his	his	PRON
inlawrev-3105	114	15	new	new	ADJ
inlawrev-3105	114	16	office	office	NOUN
inlawrev-3105	114	17	address	address	NOUN
inlawrev-3105	114	18	,	,	PUNCT
inlawrev-3105	114	19	the	the	DET
inlawrev-3105	114	20	state	state	NOUN
inlawrev-3105	114	21	board	board	NOUN
inlawrev-3105	114	22	nonetheless	nonetheless	ADV
inlawrev-3105	114	23	had	have	VERB
inlawrev-3105	114	24	an	an	DET
inlawrev-3105	114	25	alternate	alternate	ADJ
inlawrev-3105	114	26	address	address	NOUN
inlawrev-3105	114	27	available	available	ADJ
inlawrev-3105	114	28	.	.	PUNCT
inlawrev-3105	115	1	on	on	ADP
inlawrev-3105	115	2	a	a	DET
inlawrev-3105	115	3	single	single	ADJ
inlawrev-3105	115	4	sheet	sheet	NOUN
inlawrev-3105	115	5	of	of	ADP
inlawrev-3105	115	6	paper	paper	NOUN
inlawrev-3105	115	7	,	,	PUNCT
inlawrev-3105	115	8	[	[	X
inlawrev-3105	115	9	the	the	DET
inlawrev-3105	115	10	taxpayer	taxpayer	NOUN
inlawrev-3105	115	11	's	's	PART
inlawrev-3105	115	12	]	]	PUNCT
inlawrev-3105	115	13	petition	petition	NOUN
inlawrev-3105	115	14	for	for	ADP
inlawrev-3105	115	15	review	review	NOUN
inlawrev-3105	115	16	contained	contain	VERB
inlawrev-3105	115	17	not	not	PART
inlawrev-3105	115	18	only	only	ADV
inlawrev-3105	115	19	his	his	PRON
inlawrev-3105	115	20	old	old	ADJ
inlawrev-3105	115	21	office	office	NOUN
inlawrev-3105	115	22	address	address	NOUN
inlawrev-3105	115	23	,	,	PUNCT
inlawrev-3105	115	24	but	but	CCONJ
inlawrev-3105	115	25	the	the	DET
inlawrev-3105	115	26	mailing	mail	VERB
inlawrev-3105	115	27	address	address	NOUN
inlawrev-3105	115	28	of	of	ADP
inlawrev-3105	115	29	the	the	DET
inlawrev-3105	115	30	subject	subject	NOUN
inlawrev-3105	115	31	property	property	NOUN
inlawrev-3105	115	32	,	,	PUNCT
inlawrev-3105	115	33	as	as	ADV
inlawrev-3105	115	34	well	well	ADV
inlawrev-3105	115	35	.	.	PUNCT
inlawrev-3105	116	1	it	it	PRON
inlawrev-3105	116	2	goes	go	VERB
inlawrev-3105	116	3	without	without	ADP
inlawrev-3105	116	4	saying	say	VERB
inlawrev-3105	116	5	that	that	SCONJ
inlawrev-3105	116	6	here	here	ADV
inlawrev-3105	116	7	was	be	AUX
inlawrev-3105	116	8	an	an	DET
inlawrev-3105	116	9	alternate	alternate	ADJ
inlawrev-3105	116	10	address	address	NOUN
inlawrev-3105	116	11	intimately	intimately	ADV
inlawrev-3105	116	12	and	and	CCONJ
inlawrev-3105	116	13	inherently	inherently	ADV
inlawrev-3105	116	14	linked	link	VERB
inlawrev-3105	116	15	to	to	ADP
inlawrev-3105	116	16	the	the	DET
inlawrev-3105	116	17	subject	subject	ADJ
inlawrev-3105	116	18	property	property	NOUN
inlawrev-3105	116	19	.	.	PUNCT
inlawrev-3105	117	1	when	when	SCONJ
inlawrev-3105	117	2	the	the	DET
inlawrev-3105	117	3	final	final	ADJ
inlawrev-3105	117	4	determination	determination	NOUN
inlawrev-3105	117	5	was	be	AUX
inlawrev-3105	117	6	returned	return	VERB
inlawrev-3105	117	7	undelivered	undelivered	ADJ
inlawrev-3105	117	8	to	to	ADP
inlawrev-3105	117	9	[	[	X
inlawrev-3105	117	10	the	the	DET
inlawrev-3105	117	11	]	]	X
inlawrev-3105	117	12	old	old	ADJ
inlawrev-3105	117	13	office	office	NOUN
inlawrev-3105	117	14	address	address	NOUN
inlawrev-3105	117	15	,	,	PUNCT
inlawrev-3105	117	16	the	the	DET
inlawrev-3105	117	17	state	state	NOUN
inlawrev-3105	117	18	board	board	NOUN
inlawrev-3105	117	19	should	should	AUX
inlawrev-3105	117	20	then	then	ADV
inlawrev-3105	117	21	have	have	AUX
inlawrev-3105	117	22	used	use	VERB
inlawrev-3105	117	23	the	the	DET
inlawrev-3105	117	24	address	address	NOUN
inlawrev-3105	117	25	of	of	ADP
inlawrev-3105	117	26	the	the	DET
inlawrev-3105	117	27	subject	subject	ADJ
inlawrev-3105	117	28	property	property	NOUN
inlawrev-3105	117	29	to	to	PART
inlawrev-3105	117	30	send	send	VERB
inlawrev-3105	117	31	the	the	DET
inlawrev-3105	117	32	final	final	ADJ
inlawrev-3105	117	33	determination	determination	NOUN
inlawrev-3105	117	34	to	to	ADP
inlawrev-3105	117	35	[	[	PUNCT
inlawrev-3105	117	36	the	the	DET
inlawrev-3105	117	37	taxpayer	taxpayer	NOUN
inlawrev-3105	117	38	]	]	PUNCT
inlawrev-3105	117	39	a	a	DET
inlawrev-3105	117	40	second	second	ADJ
inlawrev-3105	117	41	time.^	time.^	NOUN
inlawrev-3105	117	42	'	'	PUNCT
inlawrev-3105	117	43	because	because	SCONJ
inlawrev-3105	117	44	the	the	DET
inlawrev-3105	117	45	notice	notice	NOUN
inlawrev-3105	117	46	was	be	AUX
inlawrev-3105	117	47	inadequate	inadequate	ADJ
inlawrev-3105	117	48	the	the	DET
inlawrev-3105	117	49	taxpayer	taxpayer	NOUN
inlawrev-3105	117	50	's	's	PART
inlawrev-3105	117	51	original	original	ADJ
inlawrev-3105	117	52	tax	tax	NOUN
inlawrev-3105	117	53	appeal	appeal	NOUN
inlawrev-3105	117	54	was	be	AUX
inlawrev-3105	117	55	deemed	deem	VERB
inlawrev-3105	117	56	timely	timely	ADV
inlawrev-3105	117	57	.	.	PUNCT
inlawrev-3105	118	1	all	all	PRON
inlawrev-3105	118	2	is	be	AUX
inlawrev-3105	118	3	not	not	PART
inlawrev-3105	118	4	lost	lose	VERB
inlawrev-3105	118	5	for	for	ADP
inlawrev-3105	118	6	the	the	DET
inlawrev-3105	118	7	state	state	NOUN
inlawrev-3105	118	8	board	board	NOUN
inlawrev-3105	118	9	,	,	PUNCT
inlawrev-3105	118	10	however	however	ADV
inlawrev-3105	118	11	,	,	PUNCT
inlawrev-3105	118	12	for	for	SCONJ
inlawrev-3105	118	13	the	the	DET
inlawrev-3105	118	14	duty	duty	NOUN
inlawrev-3105	118	15	to	to	PART
inlawrev-3105	118	16	find	find	VERB
inlawrev-3105	118	17	alternate	alternate	ADJ
inlawrev-3105	118	18	addresses	address	NOUN
inlawrev-3105	118	19	is	be	AUX
inlawrev-3105	118	20	not	not	PART
inlawrev-3105	118	21	boundless	boundless	ADJ
inlawrev-3105	118	22	.	.	PUNCT
inlawrev-3105	119	1	as	as	SCONJ
inlawrev-3105	119	2	judge	judge	PROPN
inlawrev-3105	119	3	fisher	fisher	PROPN
inlawrev-3105	119	4	explained	explain	VERB
inlawrev-3105	119	5	,	,	PUNCT
inlawrev-3105	119	6	"	"	PUNCT
inlawrev-3105	119	7	in	in	ADP
inlawrev-3105	119	8	accord	accord	NOUN
inlawrev-3105	119	9	with	with	ADP
inlawrev-3105	119	10	elizondo	elizondo	PROPN
inlawrev-3105	119	11	,	,	PUNCT
inlawrev-3105	119	12	however	however	ADV
inlawrev-3105	119	13	,	,	PUNCT
inlawrev-3105	119	14	the	the	DET
inlawrev-3105	119	15	state	state	NOUN
inlawrev-3105	119	16	board	board	NOUN
inlawrev-3105	119	17	need	need	AUX
inlawrev-3105	119	18	not	not	PART
inlawrev-3105	119	19	engage	engage	VERB
inlawrev-3105	119	20	in	in	ADP
inlawrev-3105	119	21	speculation	speculation	NOUN
inlawrev-3105	119	22	,	,	PUNCT
inlawrev-3105	119	23	as	as	SCONJ
inlawrev-3105	119	24	would	would	AUX
inlawrev-3105	119	25	be	be	AUX
inlawrev-3105	119	26	required	require	VERB
inlawrev-3105	119	27	if	if	SCONJ
inlawrev-3105	119	28	there	there	PRON
inlawrev-3105	119	29	were	be	VERB
inlawrev-3105	119	30	nothing	nothing	PRON
inlawrev-3105	119	31	to	to	PART
inlawrev-3105	119	32	link	link	VERB
inlawrev-3105	119	33	the	the	DET
inlawrev-3105	119	34	alternate	alternate	ADJ
inlawrev-3105	119	35	address	address	NOUN
inlawrev-3105	119	36	to	to	ADP
inlawrev-3105	119	37	the	the	DET
inlawrev-3105	119	38	subject	subject	ADJ
inlawrev-3105	119	39	property	property	NOUN
inlawrev-3105	119	40	."^^	."^^	PUNCT
inlawrev-3105	120	1	"	"	PUNCT
inlawrev-3105	120	2	moreover	moreover	ADV
inlawrev-3105	120	3	,	,	PUNCT
inlawrev-3105	120	4	"	"	PUNCT
inlawrev-3105	120	5	the	the	DET
inlawrev-3105	120	6	court	court	NOUN
inlawrev-3105	120	7	wrote	write	VERB
inlawrev-3105	120	8	,	,	PUNCT
inlawrev-3105	120	9	"	"	PUNCT
inlawrev-3105	120	10	the	the	DET
inlawrev-3105	120	11	state	state	NOUN
inlawrev-3105	120	12	board	board	NOUN
inlawrev-3105	120	13	is	be	AUX
inlawrev-3105	120	14	not	not	PART
inlawrev-3105	120	15	required	require	VERB
inlawrev-3105	120	16	to	to	PART
inlawrev-3105	120	17	search	search	VERB
inlawrev-3105	120	18	or	or	CCONJ
inlawrev-3105	120	19	inquire	inquire	VERB
inlawrev-3105	120	20	outside	outside	ADP
inlawrev-3105	120	21	its	its	PRON
inlawrev-3105	120	22	office	office	NOUN
inlawrev-3105	120	23	to	to	PART
inlawrev-3105	120	24	find	find	VERB
inlawrev-3105	120	25	an	an	DET
inlawrev-3105	120	26	alternate	alternate	ADJ
inlawrev-3105	120	27	address	address	NOUN
inlawrev-3105	120	28	.	.	PUNCT
inlawrev-3105	121	1	"	"	PUNCT
inlawrev-3105	121	2	^^	^^	NUM
inlawrev-3105	121	3	30	30	NUM
inlawrev-3105	121	4	.	.	PUNCT
inlawrev-3105	122	1	ind	ind	PROPN
inlawrev-3105	122	2	.	.	PUNCT
inlawrev-3105	123	1	code	code	PROPN
inlawrev-3105	123	2	§	§	PROPN
inlawrev-3105	123	3	61	61	NUM
inlawrev-3105	123	4	.	.	NOUN
inlawrev-3105	123	5	1	1	NUM
inlawrev-3105	123	6	1	1	NUM
inlawrev-3105	123	7	5	5	NUM
inlawrev-3105	123	8	-	-	SYM
inlawrev-3105	123	9	5(d	5(d	NUM
inlawrev-3105	123	10	)	)	PUNCT
inlawrev-3105	123	11	(	(	PUNCT
inlawrev-3105	123	12	1	1	NUM
inlawrev-3105	123	13	993	993	NUM
inlawrev-3105	123	14	)	)	PUNCT
inlawrev-3105	123	15	.	.	PUNCT
inlawrev-3105	124	1	31	31	NUM
inlawrev-3105	124	2	.	.	PUNCT
inlawrev-3105	125	1	612n.e.2dat	612n.e.2dat	NOUN
inlawrev-3105	125	2	1132	1132	NUM
inlawrev-3105	125	3	.	.	PUNCT
inlawrev-3105	126	1	32	32	NUM
inlawrev-3105	126	2	.	.	PUNCT
inlawrev-3105	127	1	i	i	PRON
inlawrev-3105	127	2	d.	d.	PROPN
inlawrev-3105	127	3	33	33	NUM
inlawrev-3105	127	4	.	.	PUNCT
inlawrev-3105	128	1	i	i	PRON
inlawrev-3105	128	2	d.	d.	PROPN
inlawrev-3105	128	3	1316	1316	NUM
inlawrev-3105	128	4	indiana	indiana	PROPN
inlawrev-3105	128	5	law	law	PROPN
inlawrev-3105	128	6	review	review	NOUN
inlawrev-3105	129	1	[	[	X
inlawrev-3105	129	2	vol	vol	NOUN
inlawrev-3105	129	3	.	.	PUNCT
inlawrev-3105	130	1	27	27	NUM
inlawrev-3105	130	2	:	:	SYM
inlawrev-3105	130	3	1	1	NUM
inlawrev-3105	130	4	3	3	NUM
inlawrev-3105	130	5	1	1	NUM
inlawrev-3105	130	6	1	1	NUM
inlawrev-3105	130	7	the	the	DET
inlawrev-3105	130	8	practical	practical	ADJ
inlawrev-3105	130	9	lesson	lesson	NOUN
inlawrev-3105	130	10	for	for	ADP
inlawrev-3105	130	11	tax	tax	NOUN
inlawrev-3105	130	12	practitioners	practitioner	NOUN
inlawrev-3105	130	13	is	be	AUX
inlawrev-3105	130	14	to	to	PART
inlawrev-3105	130	15	ensure	ensure	VERB
inlawrev-3105	130	16	that	that	SCONJ
inlawrev-3105	130	17	taxpayers	taxpayer	NOUN
inlawrev-3105	130	18	'	'	PART
inlawrev-3105	130	19	current	current	ADJ
inlawrev-3105	130	20	mailing	mailing	NOUN
inlawrev-3105	130	21	addresses	address	NOUN
inlawrev-3105	130	22	are	be	AUX
inlawrev-3105	130	23	kept	keep	VERB
inlawrev-3105	130	24	up	up	ADP
inlawrev-3105	130	25	to	to	ADP
inlawrev-3105	130	26	date	date	NOUN
inlawrev-3105	130	27	with	with	ADP
inlawrev-3105	130	28	all	all	DET
inlawrev-3105	130	29	necessary	necessary	ADJ
inlawrev-3105	130	30	governmental	governmental	ADJ
inlawrev-3105	130	31	officials	official	NOUN
inlawrev-3105	130	32	.	.	PUNCT
inlawrev-3105	131	1	furthermore	furthermore	ADV
inlawrev-3105	131	2	,	,	PUNCT
inlawrev-3105	131	3	when	when	SCONJ
inlawrev-3105	131	4	timely	timely	ADJ
inlawrev-3105	131	5	notice	notice	NOUN
inlawrev-3105	131	6	has	have	AUX
inlawrev-3105	131	7	not	not	PART
inlawrev-3105	131	8	been	be	AUX
inlawrev-3105	131	9	issued	issue	VERB
inlawrev-3105	131	10	to	to	ADP
inlawrev-3105	131	11	a	a	DET
inlawrev-3105	131	12	client	client	NOUN
inlawrev-3105	131	13	,	,	PUNCT
inlawrev-3105	131	14	practitioners	practitioner	NOUN
inlawrev-3105	131	15	should	should	AUX
inlawrev-3105	131	16	inquire	inquire	VERB
inlawrev-3105	131	17	further	far	ADV
inlawrev-3105	131	18	to	to	PART
inlawrev-3105	131	19	determine	determine	VERB
inlawrev-3105	131	20	whether	whether	SCONJ
inlawrev-3105	131	21	the	the	DET
inlawrev-3105	131	22	applicable	applicable	ADJ
inlawrev-3105	131	23	agency	agency	NOUN
inlawrev-3105	131	24	might	might	AUX
inlawrev-3105	131	25	have	have	AUX
inlawrev-3105	131	26	breached	breach	VERB
inlawrev-3105	131	27	its	its	PRON
inlawrev-3105	131	28	duty	duty	NOUN
inlawrev-3105	131	29	to	to	PART
inlawrev-3105	131	30	discover	discover	VERB
inlawrev-3105	131	31	an	an	DET
inlawrev-3105	131	32	alternate	alternate	ADJ
inlawrev-3105	131	33	address	address	NOUN
inlawrev-3105	131	34	on	on	ADP
inlawrev-3105	131	35	file	file	NOUN
inlawrev-3105	131	36	linking	link	VERB
inlawrev-3105	131	37	the	the	DET
inlawrev-3105	131	38	subject	subject	ADJ
inlawrev-3105	131	39	property	property	NOUN
inlawrev-3105	131	40	to	to	ADP
inlawrev-3105	131	41	the	the	DET
inlawrev-3105	131	42	taxpayer	taxpayer	NOUN
inlawrev-3105	131	43	.	.	PUNCT
inlawrev-3105	132	1	iii	iii	PROPN
inlawrev-3105	132	2	.	.	PROPN
inlawrev-3105	132	3	listed	list	VERB
inlawrev-3105	132	4	taxes	taxis	NOUN
inlawrev-3105	132	5	—	—	PUNCT
inlawrev-3105	132	6	record	record	NOUN
inlawrev-3105	132	7	keeping	keep	VERB
inlawrev-3105	132	8	the	the	DET
inlawrev-3105	132	9	legislature	legislature	NOUN
inlawrev-3105	132	10	amended	amend	VERB
inlawrev-3105	132	11	ind	ind	NOUN
inlawrev-3105	132	12	.	.	PUNCT
inlawrev-3105	133	1	code	code	PROPN
inlawrev-3105	133	2	§	§	PROPN
inlawrev-3105	133	3	6	6	NUM
inlawrev-3105	133	4	-	-	SYM
inlawrev-3105	133	5	8.1	8.1	NUM
inlawrev-3105	133	6	-	-	PUNCT
inlawrev-3105	133	7	5	5	NUM
inlawrev-3105	133	8	-	-	SYM
inlawrev-3105	133	9	4	4	NUM
inlawrev-3105	133	10	which	which	PRON
inlawrev-3105	133	11	addresses	address	VERB
inlawrev-3105	133	12	records	record	NOUN
inlawrev-3105	133	13	that	that	PRON
inlawrev-3105	133	14	must	must	AUX
inlawrev-3105	133	15	be	be	AUX
inlawrev-3105	133	16	kept	keep	VERB
inlawrev-3105	133	17	for	for	ADP
inlawrev-3105	133	18	listed	list	VERB
inlawrev-3105	133	19	taxes	taxis	NOUN
inlawrev-3105	133	20	.	.	PUNCT
inlawrev-3105	134	1	under	under	ADP
inlawrev-3105	134	2	this	this	DET
inlawrev-3105	134	3	provision	provision	NOUN
inlawrev-3105	134	4	,	,	PUNCT
inlawrev-3105	134	5	every	every	DET
inlawrev-3105	134	6	person	person	NOUN
inlawrev-3105	134	7	subject	subject	ADJ
inlawrev-3105	134	8	to	to	ADP
inlawrev-3105	134	9	a	a	DET
inlawrev-3105	134	10	listed	list	VERB
inlawrev-3105	134	11	tax	tax	NOUN
inlawrev-3105	134	12	must	must	AUX
inlawrev-3105	134	13	keep	keep	VERB
inlawrev-3105	134	14	"	"	PUNCT
inlawrev-3105	134	15	books	book	NOUN
inlawrev-3105	134	16	and	and	CCONJ
inlawrev-3105	134	17	records	record	NOUN
inlawrev-3105	134	18	so	so	SCONJ
inlawrev-3105	134	19	that	that	SCONJ
inlawrev-3105	134	20	the	the	DET
inlawrev-3105	134	21	department	department	NOUN
inlawrev-3105	134	22	can	can	AUX
inlawrev-3105	134	23	determine	determine	VERB
inlawrev-3105	134	24	the	the	DET
inlawrev-3105	134	25	amount	amount	NOUN
inlawrev-3105	134	26	,	,	PUNCT
inlawrev-3105	134	27	if	if	SCONJ
inlawrev-3105	134	28	any	any	PRON
inlawrev-3105	134	29	,	,	PUNCT
inlawrev-3105	134	30	of	of	ADP
inlawrev-3105	134	31	the	the	DET
inlawrev-3105	134	32	person	person	NOUN
inlawrev-3105	134	33	's	's	PART
inlawrev-3105	134	34	liability	liability	NOUN
inlawrev-3105	134	35	for	for	ADP
inlawrev-3105	134	36	that	that	DET
inlawrev-3105	134	37	tax	tax	NOUN
inlawrev-3105	134	38	by	by	ADP
inlawrev-3105	134	39	reviewing	review	VERB
inlawrev-3105	134	40	those	those	DET
inlawrev-3105	134	41	books	book	NOUN
inlawrev-3105	134	42	and	and	CCONJ
inlawrev-3105	134	43	records	record	NOUN
inlawrev-3105	134	44	.	.	PUNCT
inlawrev-3105	135	1	"^	"^	X
inlawrev-3105	135	2	"	"	PUNCT
inlawrev-3105	135	3	*	*	PUNCT
inlawrev-3105	135	4	copies	copy	NOUN
inlawrev-3105	135	5	of	of	ADP
inlawrev-3105	135	6	any	any	DET
inlawrev-3105	135	7	state	state	NOUN
inlawrev-3105	135	8	or	or	CCONJ
inlawrev-3105	135	9	federal	federal	ADJ
inlawrev-3105	135	10	tax	tax	NOUN
inlawrev-3105	135	11	returns	return	NOUN
inlawrev-3105	135	12	must	must	AUX
inlawrev-3105	135	13	also	also	ADV
inlawrev-3105	135	14	be	be	AUX
inlawrev-3105	135	15	retained.^^	retained.^^	PUNCT
inlawrev-3105	135	16	the	the	DET
inlawrev-3105	135	17	amendment	amendment	NOUN
inlawrev-3105	135	18	expands	expand	VERB
inlawrev-3105	135	19	these	these	DET
inlawrev-3105	135	20	burdens	burden	NOUN
inlawrev-3105	135	21	by	by	ADP
inlawrev-3105	135	22	requiring	require	VERB
inlawrev-3105	135	23	taxpayers	taxpayer	NOUN
inlawrev-3105	135	24	to	to	PART
inlawrev-3105	135	25	retain	retain	VERB
inlawrev-3105	135	26	"	"	PUNCT
inlawrev-3105	135	27	all	all	DET
inlawrev-3105	135	28	source	source	NOUN
inlawrev-3105	135	29	documents	document	NOUN
inlawrev-3105	135	30	necessary	necessary	ADJ
inlawrev-3105	135	31	to	to	PART
inlawrev-3105	135	32	determine	determine	VERB
inlawrev-3105	135	33	the	the	DET
inlawrev-3105	135	34	taxes	taxis	NOUN
inlawrev-3105	135	35	,	,	PUNCT
inlawrev-3105	135	36	including	include	VERB
inlawrev-3105	135	37	invoices	invoice	NOUN
inlawrev-3105	135	38	,	,	PUNCT
inlawrev-3105	135	39	register	register	VERB
inlawrev-3105	135	40	tapes	tape	NOUN
inlawrev-3105	135	41	,	,	PUNCT
inlawrev-3105	135	42	receipts	receipt	NOUN
inlawrev-3105	135	43	,	,	PUNCT
inlawrev-3105	135	44	and	and	CCONJ
inlawrev-3105	135	45	canceled	cancel	VERB
inlawrev-3105	135	46	checks	check	NOUN
inlawrev-3105	135	47	.	.	PUNCT
inlawrev-3105	136	1	""^^	""^^	NOUN
inlawrev-3105	136	2	these	these	DET
inlawrev-3105	136	3	records	record	NOUN
inlawrev-3105	136	4	,	,	PUNCT
inlawrev-3105	136	5	returns	return	NOUN
inlawrev-3105	136	6	,	,	PUNCT
inlawrev-3105	136	7	and	and	CCONJ
inlawrev-3105	136	8	source	source	NOUN
inlawrev-3105	136	9	documents	document	NOUN
inlawrev-3105	136	10	must	must	AUX
inlawrev-3105	136	11	be	be	AUX
inlawrev-3105	136	12	maintained	maintain	VERB
inlawrev-3105	136	13	for	for	ADP
inlawrev-3105	136	14	at	at	ADV
inlawrev-3105	136	15	least	least	ADV
inlawrev-3105	136	16	three	three	NUM
inlawrev-3105	136	17	years	year	NOUN
inlawrev-3105	136	18	after	after	ADP
inlawrev-3105	136	19	the	the	DET
inlawrev-3105	136	20	date	date	NOUN
inlawrev-3105	136	21	the	the	DET
inlawrev-3105	136	22	final	final	ADJ
inlawrev-3105	136	23	payment	payment	NOUN
inlawrev-3105	136	24	of	of	ADP
inlawrev-3105	136	25	the	the	DET
inlawrev-3105	136	26	particular	particular	ADJ
inlawrev-3105	136	27	tax	tax	NOUN
inlawrev-3105	136	28	liability	liability	NOUN
inlawrev-3105	136	29	was	be	AUX
inlawrev-3105	136	30	due	due	ADJ
inlawrev-3105	136	31	unless	unless	SCONJ
inlawrev-3105	136	32	,	,	PUNCT
inlawrev-3105	136	33	after	after	ADP
inlawrev-3105	136	34	an	an	DET
inlawrev-3105	136	35	audit	audit	NOUN
inlawrev-3105	136	36	,	,	PUNCT
inlawrev-3105	136	37	the	the	DET
inlawrev-3105	136	38	department	department	NOUN
inlawrev-3105	136	39	consents	consent	VERB
inlawrev-3105	136	40	to	to	ADP
inlawrev-3105	136	41	earlier	early	ADJ
inlawrev-3105	136	42	destruction.^^	destruction.^^	NOUN
inlawrev-3105	136	43	where	where	SCONJ
inlawrev-3105	136	44	the	the	DET
inlawrev-3105	136	45	taxpayer	taxpayer	NOUN
inlawrev-3105	136	46	fails	fail	VERB
inlawrev-3105	136	47	to	to	PART
inlawrev-3105	136	48	file	file	VERB
inlawrev-3105	136	49	a	a	DET
inlawrev-3105	136	50	return	return	NOUN
inlawrev-3105	136	51	or	or	CCONJ
inlawrev-3105	136	52	receives	receive	VERB
inlawrev-3105	136	53	notice	notice	NOUN
inlawrev-3105	136	54	from	from	ADP
inlawrev-3105	136	55	the	the	DET
inlawrev-3105	136	56	department	department	NOUN
inlawrev-3105	136	57	that	that	PRON
inlawrev-3105	136	58	the	the	DET
inlawrev-3105	136	59	taxpayer	taxpayer	NOUN
inlawrev-3105	136	60	has	have	AUX
inlawrev-3105	136	61	filed	file	VERB
inlawrev-3105	136	62	a	a	DET
inlawrev-3105	136	63	suspected	suspect	VERB
inlawrev-3105	136	64	fraudulent	fraudulent	ADJ
inlawrev-3105	136	65	,	,	PUNCT
inlawrev-3105	136	66	unsigned	unsigned	ADJ
inlawrev-3105	136	67	,	,	PUNCT
inlawrev-3105	136	68	or	or	CCONJ
inlawrev-3105	136	69	substantially	substantially	ADV
inlawrev-3105	136	70	blank	blank	ADJ
inlawrev-3105	136	71	return	return	NOUN
inlawrev-3105	136	72	,	,	PUNCT
inlawrev-3105	136	73	the	the	DET
inlawrev-3105	136	74	records	record	NOUN
inlawrev-3105	136	75	must	must	AUX
inlawrev-3105	136	76	be	be	AUX
inlawrev-3105	136	77	retained	retain	VERB
inlawrev-3105	136	78	permanently.^^	permanently.^^	X
inlawrev-3105	136	79	34	34	NUM
inlawrev-3105	136	80	.	.	PUNCT
inlawrev-3105	137	1	ind	ind	PROPN
inlawrev-3105	137	2	.	.	PUNCT
inlawrev-3105	138	1	code	code	PROPN
inlawrev-3105	138	2	§	§	PROPN
inlawrev-3105	138	3	6	6	NUM
inlawrev-3105	138	4	-	-	SYM
inlawrev-3105	138	5	8.1	8.1	NUM
inlawrev-3105	138	6	-	-	PUNCT
inlawrev-3105	138	7	5	5	NUM
inlawrev-3105	138	8	-	-	PUNCT
inlawrev-3105	138	9	4(a	4(a	NUM
inlawrev-3105	138	10	)	)	PUNCT
inlawrev-3105	138	11	(	(	PUNCT
inlawrev-3105	138	12	1993	1993	NUM
inlawrev-3105	138	13	)	)	PUNCT
inlawrev-3105	138	14	.	.	PUNCT
inlawrev-3105	139	1	35	35	NUM
inlawrev-3105	139	2	.	.	PUNCT
inlawrev-3105	140	1	ind	ind	PROPN
inlawrev-3105	140	2	.	.	PUNCT
inlawrev-3105	141	1	code	code	PROPN
inlawrev-3105	141	2	§	§	PROPN
inlawrev-3105	141	3	6	6	NUM
inlawrev-3105	141	4	-	-	SYM
inlawrev-3105	141	5	8.1	8.1	NUM
inlawrev-3105	141	6	-	-	PUNCT
inlawrev-3105	141	7	5	5	NUM
inlawrev-3105	141	8	-	-	PUNCT
inlawrev-3105	141	9	4(b	4(b	NUM
inlawrev-3105	141	10	)	)	PUNCT
inlawrev-3105	141	11	(	(	PUNCT
inlawrev-3105	141	12	1993	1993	NUM
inlawrev-3105	141	13	)	)	PUNCT
inlawrev-3105	141	14	.	.	PUNCT
inlawrev-3105	142	1	36	36	NUM
inlawrev-3105	142	2	.	.	X
inlawrev-3105	143	1	ind	ind	PROPN
inlawrev-3105	143	2	.	.	PUNCT
inlawrev-3105	144	1	code	code	PROPN
inlawrev-3105	144	2	§	§	PROPN
inlawrev-3105	144	3	6	6	NUM
inlawrev-3105	144	4	-	-	SYM
inlawrev-3105	144	5	8.1	8.1	NUM
inlawrev-3105	144	6	-5	-5	ADJ
inlawrev-3105	144	7	-	-	NOUN
inlawrev-3105	144	8	4(a	4(a	NUM
inlawrev-3105	144	9	)	)	PUNCT
inlawrev-3105	144	10	(	(	PUNCT
inlawrev-3105	144	11	1993	1993	NUM
inlawrev-3105	144	12	)	)	PUNCT
inlawrev-3105	144	13	.	.	PUNCT
inlawrev-3105	145	1	37	37	NUM
inlawrev-3105	145	2	.	.	PUNCT
inlawrev-3105	146	1	i	i	PRON
inlawrev-3105	146	2	d.	d.	PROPN
inlawrev-3105	146	3	38	38	NUM
inlawrev-3105	146	4	.	.	PUNCT
inlawrev-3105	147	1	i	i	PRON
inlawrev-3105	147	2	d.	d.	PROPN