id	sid	tid	token	lemma	pos
inlawrev-3310	1	1	indiana	indiana	PROPN
inlawrev-3310	1	2	law	law	PROPN
inlawrev-3310	1	3	review	review	VERB
inlawrev-3310	1	4	1997	1997	NUM
inlawrev-3310	1	5	developments	development	NOUN
inlawrev-3310	1	6	in	in	ADP
inlawrev-3310	1	7	indiana	indiana	PROPN
inlawrev-3310	1	8	taxation	taxation	PROPN
inlawrev-3310	1	9	lawrence	lawrence	PROPN
inlawrev-3310	1	10	a.	a.	PROPN
inlawrev-3310	1	11	jegen	jegen	PROPN
inlawrev-3310	1	12	,	,	PUNCT
inlawrev-3310	1	13	iii	iii	PROPN
inlawrev-3310	1	14	*	*	VERB
inlawrev-3310	1	15	stephen	stephen	PROPN
inlawrev-3310	1	16	p.	p.	PROPN
inlawrev-3310	1	17	murphy	murphy	PROPN
inlawrev-3310	1	18	,	,	PUNCT
inlawrev-3310	1	19	jr	jr	PROPN
inlawrev-3310	1	20	.	.	PROPN
inlawrev-3310	1	21	*	*	PUNCT
inlawrev-3310	2	1	*	*	PUNCT
inlawrev-3310	2	2	introduction	introduction	NOUN
inlawrev-3310	2	3	both	both	CCONJ
inlawrev-3310	2	4	the	the	DET
inlawrev-3310	2	5	110th	110th	PROPN
inlawrev-3310	2	6	indiana	indiana	PROPN
inlawrev-3310	2	7	general	general	PROPN
inlawrev-3310	2	8	assembly	assembly	PROPN
inlawrev-3310	2	9	and	and	CCONJ
inlawrev-3310	2	10	the	the	DET
inlawrev-3310	2	11	indiana	indiana	PROPN
inlawrev-3310	2	12	tax	tax	PROPN
inlawrev-3310	2	13	court	court	NOUN
inlawrev-3310	2	14	contributed	contribute	VERB
inlawrev-3310	2	15	to	to	ADP
inlawrev-3310	2	16	the	the	DET
inlawrev-3310	2	17	1997	1997	NUM
inlawrev-3310	2	18	changes	change	NOUN
inlawrev-3310	2	19	and	and	CCONJ
inlawrev-3310	2	20	clarifications	clarification	NOUN
inlawrev-3310	2	21	to	to	ADP
inlawrev-3310	2	22	all	all	PRON
inlawrev-3310	2	23	of	of	ADP
inlawrev-3310	2	24	the	the	DET
inlawrev-3310	2	25	major	major	ADJ
inlawrev-3310	2	26	and	and	CCONJ
inlawrev-3310	2	27	many	many	ADJ
inlawrev-3310	2	28	ofthe	ofthe	ADJ
inlawrev-3310	2	29	minor	minor	ADJ
inlawrev-3310	2	30	indiana	indiana	NOUN
inlawrev-3310	2	31	tax	tax	NOUN
inlawrev-3310	2	32	laws	law	NOUN
inlawrev-3310	2	33	.	.	PUNCT
inlawrev-3310	3	1	this	this	DET
inlawrev-3310	3	2	article	article	NOUN
inlawrev-3310	3	3	highlights	highlight	VERB
inlawrev-3310	3	4	the	the	DET
inlawrev-3310	3	5	more	more	ADV
inlawrev-3310	3	6	interesting	interesting	ADJ
inlawrev-3310	3	7	1997	1997	NUM
inlawrev-3310	3	8	developments	development	NOUN
inlawrev-3310	3	9	for	for	ADP
inlawrev-3310	3	10	the	the	DET
inlawrev-3310	3	11	period	period	NOUN
inlawrev-3310	3	12	of	of	ADP
inlawrev-3310	3	13	october	october	PROPN
inlawrev-3310	3	14	1	1	NUM
inlawrev-3310	3	15	,	,	PUNCT
inlawrev-3310	3	16	1996	1996	NUM
inlawrev-3310	3	17	through	through	ADP
inlawrev-3310	3	18	september	september	PROPN
inlawrev-3310	3	19	30	30	NUM
inlawrev-3310	3	20	,	,	PUNCT
inlawrev-3310	3	21	1997	1997	NUM
inlawrev-3310	3	22	.	.	PUNCT
inlawrev-3310	3	23	'	'	PUNCT
inlawrev-3310	4	1	i.	i.	PROPN
inlawrev-3310	4	2	general	general	PROPN
inlawrev-3310	4	3	assembly	assembly	PROPN
inlawrev-3310	4	4	legislation	legislation	NOUN
inlawrev-3310	4	5	there	there	PRON
inlawrev-3310	4	6	were	be	VERB
inlawrev-3310	4	7	hundreds	hundred	NOUN
inlawrev-3310	4	8	of	of	ADP
inlawrev-3310	4	9	1997	1997	NUM
inlawrev-3310	4	10	legislative	legislative	ADJ
inlawrev-3310	4	11	changes	change	NOUN
inlawrev-3310	4	12	which	which	PRON
inlawrev-3310	4	13	impacted	impact	VERB
inlawrev-3310	4	14	indiana	indiana	PROPN
inlawrev-3310	4	15	taxation	taxation	PROPN
inlawrev-3310	4	16	,	,	PUNCT
inlawrev-3310	4	17	many	many	ADJ
inlawrev-3310	4	18	ofwhich	ofwhich	PRON
inlawrev-3310	4	19	had	have	VERB
inlawrev-3310	4	20	a	a	DET
inlawrev-3310	4	21	direct	direct	ADJ
inlawrev-3310	4	22	effect	effect	NOUN
inlawrev-3310	4	23	on	on	ADP
inlawrev-3310	4	24	both	both	CCONJ
inlawrev-3310	4	25	broad	broad	ADJ
inlawrev-3310	4	26	and	and	CCONJ
inlawrev-3310	4	27	narrow	narrow	ADJ
inlawrev-3310	4	28	segments	segment	NOUN
inlawrev-3310	4	29	of	of	ADP
inlawrev-3310	4	30	indiana	indiana	PROPN
inlawrev-3310	4	31	residents	resident	NOUN
inlawrev-3310	4	32	.	.	PUNCT
inlawrev-3310	5	1	many	many	ADJ
inlawrev-3310	5	2	of	of	ADP
inlawrev-3310	5	3	the	the	DET
inlawrev-3310	5	4	changes	change	NOUN
inlawrev-3310	5	5	were	be	AUX
inlawrev-3310	5	6	attempts	attempt	NOUN
inlawrev-3310	5	7	to	to	ADP
inlawrev-3310	5	8	fine	fine	ADJ
inlawrev-3310	5	9	-	-	PUNCT
inlawrev-3310	5	10	tune	tune	NOUN
inlawrev-3310	5	11	existing	exist	VERB
inlawrev-3310	5	12	laws	law	NOUN
inlawrev-3310	5	13	,	,	PUNCT
inlawrev-3310	5	14	but	but	CCONJ
inlawrev-3310	5	15	significant	significant	ADJ
inlawrev-3310	5	16	policy	policy	NOUN
inlawrev-3310	5	17	changes	change	NOUN
inlawrev-3310	5	18	surfaced	surface	VERB
inlawrev-3310	5	19	in	in	ADP
inlawrev-3310	5	20	the	the	DET
inlawrev-3310	5	21	following	follow	VERB
inlawrev-3310	5	22	major	major	ADJ
inlawrev-3310	5	23	areas	area	NOUN
inlawrev-3310	5	24	:	:	PUNCT
inlawrev-3310	5	25	state	state	NOUN
inlawrev-3310	5	26	offices	office	NOUN
inlawrev-3310	5	27	and	and	CCONJ
inlawrev-3310	5	28	administration	administration	NOUN
inlawrev-3310	5	29	;	;	PUNCT
inlawrev-3310	5	30	income	income	NOUN
inlawrev-3310	5	31	tax	tax	NOUN
inlawrev-3310	5	32	;	;	PUNCT
inlawrev-3310	5	33	sales	sale	NOUN
inlawrev-3310	5	34	and	and	CCONJ
inlawrev-3310	5	35	use	use	VERB
inlawrev-3310	5	36	tax	tax	NOUN
inlawrev-3310	5	37	;	;	PUNCT
inlawrev-3310	5	38	property	property	NOUN
inlawrev-3310	5	39	tax	tax	NOUN
inlawrev-3310	5	40	;	;	PUNCT
inlawrev-3310	5	41	and	and	CCONJ
inlawrev-3310	5	42	death	death	NOUN
inlawrev-3310	5	43	taxes	taxis	NOUN
inlawrev-3310	5	44	.	.	PUNCT
inlawrev-3310	6	1	the	the	DET
inlawrev-3310	6	2	general	general	ADJ
inlawrev-3310	6	3	assembly	assembly	NOUN
inlawrev-3310	6	4	enacted	enact	VERB
inlawrev-3310	6	5	into	into	ADP
inlawrev-3310	6	6	law	law	NOUN
inlawrev-3310	6	7	three	three	NUM
inlawrev-3310	6	8	bills	bill	NOUN
inlawrev-3310	6	9	which	which	PRON
inlawrev-3310	6	10	had	have	VERB
inlawrev-3310	6	11	an	an	DET
inlawrev-3310	6	12	impact	impact	NOUN
inlawrev-3310	6	13	on	on	ADP
inlawrev-3310	6	14	state	state	NOUN
inlawrev-3310	6	15	offices	office	NOUN
inlawrev-3310	6	16	and	and	CCONJ
inlawrev-3310	6	17	administration	administration	NOUN
inlawrev-3310	6	18	.	.	PUNCT
inlawrev-3310	7	1	the	the	DET
inlawrev-3310	7	2	first	first	ADJ
inlawrev-3310	7	3	of	of	ADP
inlawrev-3310	7	4	these	these	PRON
inlawrev-3310	7	5	allows	allow	VERB
inlawrev-3310	7	6	a	a	DET
inlawrev-3310	7	7	person	person	NOUN
inlawrev-3310	7	8	that	that	PRON
inlawrev-3310	7	9	holds	hold	VERB
inlawrev-3310	7	10	a	a	DET
inlawrev-3310	7	11	beer	beer	NOUN
inlawrev-3310	7	12	wholesaler	wholesaler	NOUN
inlawrev-3310	7	13	permit	permit	NOUN
inlawrev-3310	7	14	,	,	PUNCT
inlawrev-3310	7	15	liquor	liquor	NOUN
inlawrev-3310	7	16	wholesaler	wholesaler	NOUN
inlawrev-3310	7	17	permit	permit	NOUN
inlawrev-3310	7	18	,	,	PUNCT
inlawrev-3310	7	19	or	or	CCONJ
inlawrev-3310	7	20	wine	wine	NOUN
inlawrev-3310	7	21	wholesaler	wholesaler	NOUN
inlawrev-3310	7	22	permit	permit	NOUN
inlawrev-3310	7	23	to	to	PART
inlawrev-3310	7	24	qualify	qualify	VERB
inlawrev-3310	7	25	for	for	ADP
inlawrev-3310	7	26	the	the	DET
inlawrev-3310	7	27	benefits	benefit	NOUN
inlawrev-3310	7	28	of	of	ADP
inlawrev-3310	7	29	an	an	DET
inlawrev-3310	7	30	enterprise	enterprise	NOUN
inlawrev-3310	7	31	zone.^	zone.^	NOUN
inlawrev-3310	7	32	this	this	DET
inlawrev-3310	7	33	law	law	NOUN
inlawrev-3310	7	34	also	also	ADV
inlawrev-3310	7	35	allows	allow	VERB
inlawrev-3310	7	36	a	a	DET
inlawrev-3310	7	37	person	person	NOUN
inlawrev-3310	7	38	who	who	PRON
inlawrev-3310	7	39	holds	hold	VERB
inlawrev-3310	7	40	an	an	DET
inlawrev-3310	7	41	alcoholic	alcoholic	ADJ
inlawrev-3310	7	42	beverage	beverage	NOUN
inlawrev-3310	7	43	permit	permit	NOUN
inlawrev-3310	7	44	and	and	CCONJ
inlawrev-3310	7	45	who	who	PRON
inlawrev-3310	7	46	receives	receive	VERB
inlawrev-3310	7	47	at	at	ADV
inlawrev-3310	7	48	least	least	ADV
inlawrev-3310	7	49	60	60	NUM
inlawrev-3310	7	50	%	%	NOUN
inlawrev-3310	7	51	of	of	ADP
inlawrev-3310	7	52	the	the	DET
inlawrev-3310	7	53	person	person	NOUN
inlawrev-3310	7	54	's	's	PART
inlawrev-3310	7	55	annual	annual	ADJ
inlawrev-3310	7	56	revenue	revenue	NOUN
inlawrev-3310	7	57	from	from	ADP
inlawrev-3310	7	58	retail	retail	ADJ
inlawrev-3310	7	59	food	food	NOUN
inlawrev-3310	7	60	sales	sale	NOUN
inlawrev-3310	7	61	to	to	PART
inlawrev-3310	7	62	qualify	qualify	VERB
inlawrev-3310	7	63	for	for	ADP
inlawrev-3310	7	64	the	the	DET
inlawrev-3310	7	65	benefits	benefit	NOUN
inlawrev-3310	7	66	of	of	ADP
inlawrev-3310	7	67	an	an	DET
inlawrev-3310	7	68	enterprise	enterprise	NOUN
inlawrev-3310	7	69	zone.^	zone.^	NOUN
inlawrev-3310	7	70	second	second	NOUN
inlawrev-3310	7	71	,	,	PUNCT
inlawrev-3310	7	72	the	the	DET
inlawrev-3310	7	73	general	general	ADJ
inlawrev-3310	7	74	assembly	assembly	NOUN
inlawrev-3310	7	75	enacted	enact	VERB
inlawrev-3310	7	76	legislation	legislation	NOUN
inlawrev-3310	7	77	which	which	PRON
inlawrev-3310	7	78	provides	provide	VERB
inlawrev-3310	7	79	that	that	SCONJ
inlawrev-3310	7	80	individuals	individual	NOUN
inlawrev-3310	7	81	may	may	AUX
inlawrev-3310	7	82	establish	establish	VERB
inlawrev-3310	7	83	individual	individual	ADJ
inlawrev-3310	7	84	development	development	NOUN
inlawrev-3310	7	85	accounts	account	NOUN
inlawrev-3310	7	86	and	and	CCONJ
inlawrev-3310	7	87	can	can	AUX
inlawrev-3310	7	88	deposit	deposit	VERB
inlawrev-3310	7	89	up	up	ADP
inlawrev-3310	7	90	to	to	PART
inlawrev-3310	7	91	$	$	SYM
inlawrev-3310	7	92	300	300	NUM
inlawrev-3310	7	93	of	of	ADP
inlawrev-3310	7	94	their	their	PRON
inlawrev-3310	7	95	own	own	ADJ
inlawrev-3310	7	96	funds	fund	NOUN
inlawrev-3310	7	97	to	to	ADP
inlawrev-3310	7	98	the	the	DET
inlawrev-3310	7	99	account	account	NOUN
inlawrev-3310	7	100	with	with	ADP
inlawrev-3310	7	101	a	a	DET
inlawrev-3310	7	102	match	match	NOUN
inlawrev-3310	7	103	from	from	ADP
inlawrev-3310	7	104	the	the	DET
inlawrev-3310	7	105	state	state	NOUN
inlawrev-3310	7	106	of	of	ADP
inlawrev-3310	7	107	indiana	indiana	PROPN
inlawrev-3310	7	108	equal	equal	ADJ
inlawrev-3310	7	109	to	to	ADP
inlawrev-3310	7	110	another	another	DET
inlawrev-3310	7	111	$	$	SYM
inlawrev-3310	7	112	900	900	NUM
inlawrev-3310	7	113	per	per	ADP
inlawrev-3310	7	114	year	year	NOUN
inlawrev-3310	7	115	.	.	PUNCT
inlawrev-3310	8	1	"	"	PUNCT
inlawrev-3310	8	2	*	*	PUNCT
inlawrev-3310	8	3	further	far	ADV
inlawrev-3310	8	4	,	,	PUNCT
inlawrev-3310	8	5	interest	interest	NOUN
inlawrev-3310	8	6	earned	earn	VERB
inlawrev-3310	8	7	on	on	ADP
inlawrev-3310	8	8	the	the	DET
inlawrev-3310	8	9	account	account	NOUN
inlawrev-3310	8	10	is	be	AUX
inlawrev-3310	8	11	exempt	exempt	ADJ
inlawrev-3310	8	12	from	from	ADP
inlawrev-3310	8	13	taxation	taxation	NOUN
inlawrev-3310	8	14	as	as	SCONJ
inlawrev-3310	8	15	is	be	AUX
inlawrev-3310	8	16	any	any	DET
inlawrev-3310	8	17	money	money	NOUN
inlawrev-3310	8	18	deposited	deposit	VERB
inlawrev-3310	8	19	by	by	ADP
inlawrev-3310	8	20	the	the	DET
inlawrev-3310	8	21	state	state	NOUN
inlawrev-3310	8	22	and	and	CCONJ
inlawrev-3310	8	23	withdrawn	withdraw	VERB
inlawrev-3310	8	24	to	to	PART
inlawrev-3310	8	25	be	be	AUX
inlawrev-3310	8	26	used	use	VERB
inlawrev-3310	8	27	for	for	ADP
inlawrev-3310	8	28	:	:	PUNCT
inlawrev-3310	8	29	costs	cost	NOUN
inlawrev-3310	8	30	of	of	ADP
inlawrev-3310	8	31	higher	high	ADJ
inlawrev-3310	8	32	education	education	NOUN
inlawrev-3310	8	33	;	;	PUNCT
inlawrev-3310	8	34	accredited	accredit	VERB
inlawrev-3310	8	35	licensed	licensed	ADJ
inlawrev-3310	8	36	training	training	NOUN
inlawrev-3310	8	37	program	program	NOUN
inlawrev-3310	8	38	;	;	PUNCT
inlawrev-3310	8	39	purchase	purchase	NOUN
inlawrev-3310	8	40	of	of	ADP
inlawrev-3310	8	41	a	a	DET
inlawrev-3310	8	42	residence	residence	NOUN
inlawrev-3310	8	43	;	;	PUNCT
inlawrev-3310	8	44	or	or	CCONJ
inlawrev-3310	8	45	,	,	PUNCT
inlawrev-3310	8	46	starting	start	VERB
inlawrev-3310	8	47	a	a	DET
inlawrev-3310	8	48	business.^	business.^	NOUN
inlawrev-3310	8	49	finally	finally	ADV
inlawrev-3310	8	50	,	,	PUNCT
inlawrev-3310	8	51	house	house	PROPN
inlawrev-3310	8	52	bill	bill	PROPN
inlawrev-3310	8	53	1784^	1784^	NUM
inlawrev-3310	8	54	clarifies	clarify	VERB
inlawrev-3310	8	55	that	that	SCONJ
inlawrev-3310	8	56	letters	letter	NOUN
inlawrev-3310	8	57	of	of	ADP
inlawrev-3310	8	58	findings	finding	NOUN
inlawrev-3310	8	59	issued	issue	VERB
inlawrev-3310	8	60	by	by	ADP
inlawrev-3310	8	61	isdr	isdr	NOUN
inlawrev-3310	8	62	are	be	AUX
inlawrev-3310	8	63	to	to	PART
inlawrev-3310	8	64	be	be	AUX
inlawrev-3310	8	65	printed	print	VERB
inlawrev-3310	8	66	in	in	ADP
inlawrev-3310	8	67	the	the	DET
inlawrev-3310	8	68	indiana	indiana	PROPN
inlawrev-3310	8	69	register.^	register.^	PROPN
inlawrev-3310	8	70	*	*	PUNCT
inlawrev-3310	9	1	thomas	thomas	PROPN
inlawrev-3310	9	2	f.	f.	PROPN
inlawrev-3310	9	3	sheehan	sheehan	PROPN
inlawrev-3310	9	4	professor	professor	PROPN
inlawrev-3310	9	5	of	of	ADP
inlawrev-3310	9	6	tax	tax	NOUN
inlawrev-3310	9	7	law	law	NOUN
inlawrev-3310	9	8	and	and	CCONJ
inlawrev-3310	9	9	policy	policy	NOUN
inlawrev-3310	9	10	,	,	PUNCT
inlawrev-3310	9	11	indiana	indiana	PROPN
inlawrev-3310	9	12	university	university	PROPN
inlawrev-3310	9	13	school	school	NOUN
inlawrev-3310	9	14	of	of	ADP
inlawrev-3310	9	15	law	law	NOUN
inlawrev-3310	9	16	—	—	PUNCT
inlawrev-3310	9	17	indianapolis	indianapolis	PROPN
inlawrev-3310	9	18	.	.	PUNCT
inlawrev-3310	10	1	b.a	b.a	PROPN
inlawrev-3310	10	2	.	.	PROPN
inlawrev-3310	10	3	,	,	PUNCT
inlawrev-3310	10	4	beloit	beloit	NOUN
inlawrev-3310	10	5	college	college	NOUN
inlawrev-3310	10	6	;	;	PUNCT
inlawrev-3310	10	7	m.b.a	m.b.a	NOUN
inlawrev-3310	10	8	.	.	PROPN
inlawrev-3310	10	9	,	,	PUNCT
inlawrev-3310	10	10	j.d	j.d	PROPN
inlawrev-3310	10	11	.	.	PROPN
inlawrev-3310	10	12	,	,	PUNCT
inlawrev-3310	10	13	university	university	PROPN
inlawrev-3310	10	14	of	of	ADP
inlawrev-3310	10	15	michigan	michigan	PROPN
inlawrev-3310	10	16	;	;	PUNCT
inlawrev-3310	10	17	ll.m	ll.m	X
inlawrev-3310	10	18	.	.	PUNCT
inlawrev-3310	10	19	,	,	PUNCT
inlawrev-3310	10	20	new	new	PROPN
inlawrev-3310	10	21	york	york	PROPN
inlawrev-3310	10	22	university	university	PROPN
inlawrev-3310	10	23	.	.	PUNCT
inlawrev-3310	11	1	*	*	PUNCT
inlawrev-3310	11	2	*	*	PUNCT
inlawrev-3310	11	3	j.d	j.d	PROPN
inlawrev-3310	11	4	.	.	PROPN
inlawrev-3310	11	5	candidate	candidate	PROPN
inlawrev-3310	11	6	,	,	PUNCT
inlawrev-3310	11	7	1998	1998	NUM
inlawrev-3310	11	8	,	,	PUNCT
inlawrev-3310	11	9	indiana	indiana	PROPN
inlawrev-3310	11	10	university	university	PROPN
inlawrev-3310	11	11	school	school	NOUN
inlawrev-3310	11	12	of	of	ADP
inlawrev-3310	11	13	law	law	NOUN
inlawrev-3310	11	14	—	—	PUNCT
inlawrev-3310	11	15	indianapolis	indianapolis	PROPN
inlawrev-3310	11	16	.	.	PUNCT
inlawrev-3310	12	1	b.s	b.s	PROPN
inlawrev-3310	12	2	.	.	PROPN
inlawrev-3310	12	3	,	,	PUNCT
inlawrev-3310	12	4	1994	1994	NUM
inlawrev-3310	12	5	,	,	PUNCT
inlawrev-3310	12	6	indiana	indiana	PROPN
inlawrev-3310	12	7	state	state	PROPN
inlawrev-3310	12	8	university	university	PROPN
inlawrev-3310	12	9	,	,	PUNCT
inlawrev-3310	12	10	terre	terre	PROPN
inlawrev-3310	12	11	haute	haute	PROPN
inlawrev-3310	12	12	,	,	PUNCT
inlawrev-3310	12	13	indiana	indiana	PROPN
inlawrev-3310	12	14	.	.	PROPN
inlawrev-3310	13	1	1	1	X
inlawrev-3310	13	2	.	.	PUNCT
inlawrev-3310	14	1	the	the	DET
inlawrev-3310	14	2	following	follow	VERB
inlawrev-3310	14	3	abbreviations	abbreviation	NOUN
inlawrev-3310	14	4	are	be	AUX
inlawrev-3310	14	5	frequently	frequently	ADV
inlawrev-3310	14	6	used	use	VERB
inlawrev-3310	14	7	in	in	ADP
inlawrev-3310	14	8	this	this	DET
inlawrev-3310	14	9	article	article	NOUN
inlawrev-3310	14	10	:	:	PUNCT
inlawrev-3310	14	11	indiana	indiana	PROPN
inlawrev-3310	14	12	department	department	PROPN
inlawrev-3310	14	13	of	of	ADP
inlawrev-3310	14	14	state	state	PROPN
inlawrev-3310	14	15	revenue	revenue	NOUN
inlawrev-3310	14	16	(	(	PUNCT
inlawrev-3310	14	17	idsr	idsr	NOUN
inlawrev-3310	14	18	)	)	PUNCT
inlawrev-3310	14	19	and	and	CCONJ
inlawrev-3310	14	20	indiana	indiana	PROPN
inlawrev-3310	14	21	state	state	PROPN
inlawrev-3310	14	22	board	board	PROPN
inlawrev-3310	14	23	oftax	oftax	NOUN
inlawrev-3310	14	24	commissioners	commissioner	NOUN
inlawrev-3310	14	25	(	(	PUNCT
inlawrev-3310	14	26	isbtc	isbtc	PROPN
inlawrev-3310	14	27	)	)	PUNCT
inlawrev-3310	14	28	.	.	PUNCT
inlawrev-3310	15	1	also	also	ADV
inlawrev-3310	15	2	,	,	PUNCT
inlawrev-3310	15	3	the	the	DET
inlawrev-3310	15	4	indiana	indiana	PROPN
inlawrev-3310	15	5	general	general	PROPN
inlawrev-3310	15	6	assembly	assembly	PROPN
inlawrev-3310	15	7	is	be	AUX
inlawrev-3310	15	8	referred	refer	VERB
inlawrev-3310	15	9	to	to	ADP
inlawrev-3310	15	10	as	as	ADP
inlawrev-3310	15	11	"	"	PUNCT
inlawrev-3310	15	12	general	general	ADJ
inlawrev-3310	15	13	assembly	assembly	NOUN
inlawrev-3310	15	14	.	.	PUNCT
inlawrev-3310	15	15	"	"	PUNCT
inlawrev-3310	16	1	2	2	X
inlawrev-3310	16	2	.	.	X
inlawrev-3310	16	3	ind	ind	NOUN
inlawrev-3310	16	4	.	.	PUNCT
inlawrev-3310	17	1	code	code	PROPN
inlawrev-3310	17	2	§	§	PROPN
inlawrev-3310	17	3	4	4	NUM
inlawrev-3310	17	4	-	-	SYM
inlawrev-3310	17	5	4	4	NUM
inlawrev-3310	17	6	-	-	SYM
inlawrev-3310	17	7	6	6	NUM
inlawrev-3310	17	8	.	.	NOUN
inlawrev-3310	17	9	1	1	NUM
inlawrev-3310	17	10	-	-	SYM
inlawrev-3310	17	11	1.7	1.7	NUM
inlawrev-3310	17	12	(	(	PUNCT
inlawrev-3310	17	13	supp	supp	NOUN
inlawrev-3310	17	14	.	.	PUNCT
inlawrev-3310	18	1	1	1	NUM
inlawrev-3310	18	2	997	997	NUM
inlawrev-3310	18	3	)	)	PUNCT
inlawrev-3310	18	4	(	(	PUNCT
inlawrev-3310	18	5	retroactive	retroactive	ADJ
inlawrev-3310	18	6	to	to	ADP
inlawrev-3310	18	7	july	july	PROPN
inlawrev-3310	18	8	1	1	NUM
inlawrev-3310	18	9	,	,	PUNCT
inlawrev-3310	18	10	1	1	NUM
inlawrev-3310	18	11	995	995	NUM
inlawrev-3310	18	12	)	)	PUNCT
inlawrev-3310	18	13	.	.	PUNCT
inlawrev-3310	19	1	3	3	X
inlawrev-3310	19	2	.	.	X
inlawrev-3310	20	1	i	i	PRON
inlawrev-3310	20	2	d.	d.	PROPN
inlawrev-3310	20	3	4	4	NUM
inlawrev-3310	20	4	.	.	PUNCT
inlawrev-3310	21	1	i	i	PRON
inlawrev-3310	21	2	d.	d.	PROPN
inlawrev-3310	21	3	§	§	PROPN
inlawrev-3310	21	4	4	4	NUM
inlawrev-3310	21	5	-	-	SYM
inlawrev-3310	21	6	4	4	NUM
inlawrev-3310	21	7	-	-	PUNCT
inlawrev-3310	21	8	28	28	NUM
inlawrev-3310	21	9	-	-	SYM
inlawrev-3310	21	10	9	9	NUM
inlawrev-3310	21	11	,	,	PUNCT
inlawrev-3310	21	12	-12	-12	PROPN
inlawrev-3310	21	13	(	(	PUNCT
inlawrev-3310	21	14	effective	effective	ADJ
inlawrev-3310	21	15	july	july	PROPN
inlawrev-3310	21	16	1	1	NUM
inlawrev-3310	21	17	,	,	PUNCT
inlawrev-3310	21	18	1997	1997	NUM
inlawrev-3310	21	19	)	)	PUNCT
inlawrev-3310	21	20	.	.	PUNCT
inlawrev-3310	22	1	5	5	X
inlawrev-3310	22	2	.	.	X
inlawrev-3310	23	1	i	i	PRON
inlawrev-3310	23	2	d	d	PROPN
inlawrev-3310	23	3	§	§	PROPN
inlawrev-3310	23	4	4	4	NUM
inlawrev-3310	23	5	-	-	SYM
inlawrev-3310	23	6	4	4	NUM
inlawrev-3310	23	7	-	-	PUNCT
inlawrev-3310	23	8	28	28	NUM
inlawrev-3310	23	9	-	-	SYM
inlawrev-3310	23	10	14	14	NUM
inlawrev-3310	23	11	,	,	PUNCT
inlawrev-3310	23	12	-16	-16	PROPN
inlawrev-3310	23	13	(	(	PUNCT
inlawrev-3310	23	14	effective	effective	ADJ
inlawrev-3310	23	15	july	july	PROPN
inlawrev-3310	23	16	1	1	NUM
inlawrev-3310	23	17	,	,	PUNCT
inlawrev-3310	23	18	1997	1997	NUM
inlawrev-3310	23	19	)	)	PUNCT
inlawrev-3310	23	20	.	.	PUNCT
inlawrev-3310	24	1	6	6	X
inlawrev-3310	24	2	.	.	X
inlawrev-3310	24	3	h.r	h.r	PROPN
inlawrev-3310	24	4	.	.	PROPN
inlawrev-3310	24	5	1784	1784	NUM
inlawrev-3310	24	6	,	,	PUNCT
inlawrev-3310	24	7	1	1	NUM
inlawrev-3310	24	8	10th	10th	ADJ
inlawrev-3310	24	9	leg	leg	NOUN
inlawrev-3310	24	10	.	.	PUNCT
inlawrev-3310	24	11	,	,	PUNCT
inlawrev-3310	24	12	1st	1st	ADJ
inlawrev-3310	24	13	reg	reg	NOUN
inlawrev-3310	24	14	.	.	PUNCT
inlawrev-3310	25	1	sess	sess	PROPN
inlawrev-3310	25	2	.	.	PUNCT
inlawrev-3310	26	1	§	§	PROPN
inlawrev-3310	26	2	1	1	NUM
inlawrev-3310	26	3	(	(	PUNCT
inlawrev-3310	26	4	ind	ind	NOUN
inlawrev-3310	26	5	.	.	PUNCT
inlawrev-3310	26	6	1997	1997	NUM
inlawrev-3310	26	7	)	)	PUNCT
inlawrev-3310	26	8	(	(	PUNCT
inlawrev-3310	26	9	effective	effective	ADJ
inlawrev-3310	26	10	jan	jan	PROPN
inlawrev-3310	26	11	.	.	PROPN
inlawrev-3310	26	12	1	1	NUM
inlawrev-3310	26	13	,	,	PUNCT
inlawrev-3310	26	14	1998	1998	NUM
inlawrev-3310	26	15	)	)	PUNCT
inlawrev-3310	26	16	.	.	PUNCT
inlawrev-3310	27	1	7	7	X
inlawrev-3310	27	2	.	.	X
inlawrev-3310	27	3	ind	ind	PROPN
inlawrev-3310	27	4	.	.	PUNCT
inlawrev-3310	27	5	code	code	PROPN
inlawrev-3310	27	6	§	§	PROPN
inlawrev-3310	27	7	§	§	PROPN
inlawrev-3310	27	8	4	4	NUM
inlawrev-3310	27	9	-	-	SYM
inlawrev-3310	27	10	22	22	NUM
inlawrev-3310	27	11	-	-	PUNCT
inlawrev-3310	27	12	7	7	NUM
inlawrev-3310	27	13	-	-	SYM
inlawrev-3310	27	14	7	7	NUM
inlawrev-3310	27	15	,	,	PUNCT
inlawrev-3310	27	16	6	6	NUM
inlawrev-3310	27	17	-	-	SYM
inlawrev-3310	27	18	8.1	8.1	NUM
inlawrev-3310	27	19	-	-	PUNCT
inlawrev-3310	27	20	3	3	NUM
inlawrev-3310	27	21	-	-	SYM
inlawrev-3310	27	22	3.5	3.5	NUM
inlawrev-3310	27	23	(	(	PUNCT
inlawrev-3310	27	24	supp	supp	NOUN
inlawrev-3310	27	25	.	.	PUNCT
inlawrev-3310	27	26	1997	1997	NUM
inlawrev-3310	27	27	)	)	PUNCT
inlawrev-3310	27	28	.	.	PUNCT
inlawrev-3310	28	1	782	782	NUM
inlawrev-3310	28	2	indiana	indiana	PROPN
inlawrev-3310	28	3	law	law	PROPN
inlawrev-3310	28	4	review	review	NOUN
inlawrev-3310	28	5	[	[	X
inlawrev-3310	28	6	vol	vol	NOUN
inlawrev-3310	28	7	.	.	NOUN
inlawrev-3310	28	8	3	3	NUM
inlawrev-3310	28	9	1	1	NUM
inlawrev-3310	28	10	:	:	SYM
inlawrev-3310	28	11	781	781	NUM
inlawrev-3310	28	12	in	in	ADP
inlawrev-3310	28	13	the	the	DET
inlawrev-3310	28	14	area	area	NOUN
inlawrev-3310	28	15	of	of	ADP
inlawrev-3310	28	16	income	income	NOUN
inlawrev-3310	28	17	taxation	taxation	NOUN
inlawrev-3310	28	18	,	,	PUNCT
inlawrev-3310	28	19	the	the	DET
inlawrev-3310	28	20	general	general	ADJ
inlawrev-3310	28	21	assembly	assembly	NOUN
inlawrev-3310	28	22	enacted	enact	VERB
inlawrev-3310	28	23	into	into	ADP
inlawrev-3310	28	24	law	law	NOUN
inlawrev-3310	28	25	two	two	NUM
inlawrev-3310	28	26	bills	bill	NOUN
inlawrev-3310	28	27	which	which	PRON
inlawrev-3310	28	28	contain	contain	VERB
inlawrev-3310	28	29	five	five	NUM
inlawrev-3310	28	30	key	key	ADJ
inlawrev-3310	28	31	provisions.^	provisions.^	NOUN
inlawrev-3310	28	32	the	the	DET
inlawrev-3310	28	33	first	first	ADJ
inlawrev-3310	28	34	provision	provision	NOUN
inlawrev-3310	28	35	clarifies	clarify	VERB
inlawrev-3310	28	36	the	the	DET
inlawrev-3310	28	37	definition	definition	NOUN
inlawrev-3310	28	38	of	of	ADP
inlawrev-3310	28	39	receipts	receipt	NOUN
inlawrev-3310	28	40	to	to	PART
inlawrev-3310	28	41	include	include	VERB
inlawrev-3310	28	42	a	a	DET
inlawrev-3310	28	43	limited	limited	ADJ
inlawrev-3310	28	44	liability	liability	NOUN
inlawrev-3310	28	45	company	company	NOUN
inlawrev-3310	28	46	that	that	PRON
inlawrev-3310	28	47	is	be	AUX
inlawrev-3310	28	48	not	not	PART
inlawrev-3310	28	49	itself	itself	PRON
inlawrev-3310	28	50	a	a	DET
inlawrev-3310	28	51	taxpayer	taxpayer	NOUN
inlawrev-3310	28	52	as	as	SCONJ
inlawrev-3310	28	53	defined	define	VERB
inlawrev-3310	28	54	in	in	ADP
inlawrev-3310	28	55	section	section	NOUN
inlawrev-3310	28	56	6	6	NUM
inlawrev-3310	28	57	-	-	SYM
inlawrev-3310	28	58	2.1	2.1	NUM
inlawrev-3310	28	59	-	-	PUNCT
inlawrev-3310	28	60	1	1	NUM
inlawrev-3310	28	61	-	-	NUM
inlawrev-3310	28	62	16(27	16(27	NUM
inlawrev-3310	28	63	)	)	PUNCT
inlawrev-3310	28	64	of	of	ADP
inlawrev-3310	28	65	the	the	DET
inlawrev-3310	28	66	indiana	indiana	PROPN
inlawrev-3310	28	67	code.^	code.^	PROPN
inlawrev-3310	28	68	second	second	ADV
inlawrev-3310	28	69	,	,	PUNCT
inlawrev-3310	28	70	for	for	ADP
inlawrev-3310	28	71	gross	gross	ADJ
inlawrev-3310	28	72	income	income	NOUN
inlawrev-3310	28	73	tax	tax	NOUN
inlawrev-3310	28	74	purposes	purpose	NOUN
inlawrev-3310	28	75	,	,	PUNCT
inlawrev-3310	28	76	the	the	DET
inlawrev-3310	28	77	general	general	ADJ
inlawrev-3310	28	78	assembly	assembly	NOUN
inlawrev-3310	28	79	included	include	VERB
inlawrev-3310	28	80	limited	limited	ADJ
inlawrev-3310	28	81	liability	liability	NOUN
inlawrev-3310	28	82	companies	company	NOUN
inlawrev-3310	28	83	in	in	ADP
inlawrev-3310	28	84	the	the	DET
inlawrev-3310	28	85	definition	definition	NOUN
inlawrev-3310	28	86	of	of	ADP
inlawrev-3310	28	87	taxpayer	taxpayer	NOUN
inlawrev-3310	28	88	,	,	PUNCT
inlawrev-3310	28	89	but	but	CCONJ
inlawrev-3310	28	90	excluded	exclude	VERB
inlawrev-3310	28	91	those	those	PRON
inlawrev-3310	28	92	that	that	PRON
inlawrev-3310	28	93	have	have	VERB
inlawrev-3310	28	94	only	only	ADV
inlawrev-3310	28	95	a	a	DET
inlawrev-3310	28	96	single	single	ADJ
inlawrev-3310	28	97	member	member	NOUN
inlawrev-3310	28	98	and	and	CCONJ
inlawrev-3310	28	99	are	be	AUX
inlawrev-3310	28	100	disregarded	disregard	VERB
inlawrev-3310	28	101	as	as	ADP
inlawrev-3310	28	102	entities	entity	NOUN
inlawrev-3310	28	103	for	for	ADP
inlawrev-3310	28	104	federal	federal	ADJ
inlawrev-3310	28	105	income	income	NOUN
inlawrev-3310	28	106	tax	tax	NOUN
inlawrev-3310	28	107	purposes	purpose	NOUN
inlawrev-3310	28	108	.	.	PUNCT
inlawrev-3310	29	1	'^	'^	AUX
inlawrev-3310	29	2	the	the	DET
inlawrev-3310	29	3	third	third	ADJ
inlawrev-3310	29	4	provision	provision	NOUN
inlawrev-3310	29	5	clarifies	clarify	VERB
inlawrev-3310	29	6	the	the	DET
inlawrev-3310	29	7	definition	definition	NOUN
inlawrev-3310	29	8	of	of	ADP
inlawrev-3310	29	9	membership	membership	NOUN
inlawrev-3310	29	10	fees	fee	NOUN
inlawrev-3310	29	11	for	for	ADP
inlawrev-3310	29	12	not	not	PART
inlawrev-3310	29	13	-	-	PUNCT
inlawrev-3310	29	14	for	for	ADP
inlawrev-3310	29	15	-	-	PUNCT
inlawrev-3310	29	16	profit	profit	NOUN
inlawrev-3310	29	17	organizations	organization	NOUN
inlawrev-3310	29	18	so	so	SCONJ
inlawrev-3310	29	19	that	that	SCONJ
inlawrev-3310	29	20	fees	fee	NOUN
inlawrev-3310	29	21	charged	charge	VERB
inlawrev-3310	29	22	for	for	ADP
inlawrev-3310	29	23	use	use	NOUN
inlawrev-3310	29	24	of	of	ADP
inlawrev-3310	29	25	golf	golf	NOUN
inlawrev-3310	29	26	,	,	PUNCT
inlawrev-3310	29	27	tennis	tennis	NOUN
inlawrev-3310	29	28	,	,	PUNCT
inlawrev-3310	29	29	swimming	swimming	NOUN
inlawrev-3310	29	30	,	,	PUNCT
inlawrev-3310	29	31	or	or	CCONJ
inlawrev-3310	29	32	other	other	ADJ
inlawrev-3310	29	33	athletic	athletic	ADJ
inlawrev-3310	29	34	facilities	facility	NOUN
inlawrev-3310	29	35	are	be	AUX
inlawrev-3310	29	36	not	not	PART
inlawrev-3310	29	37	subject	subject	ADJ
inlawrev-3310	29	38	to	to	ADP
inlawrev-3310	29	39	gross	gross	ADJ
inlawrev-3310	29	40	income	income	NOUN
inlawrev-3310	29	41	tax	tax	NOUN
inlawrev-3310	29	42	.	.	PUNCT
inlawrev-3310	29	43	''	''	PUNCT
inlawrev-3310	30	1	fourth	fourth	ADV
inlawrev-3310	30	2	,	,	PUNCT
inlawrev-3310	30	3	the	the	DET
inlawrev-3310	30	4	general	general	ADJ
inlawrev-3310	30	5	assembly	assembly	NOUN
inlawrev-3310	30	6	provided	provide	VERB
inlawrev-3310	30	7	that	that	SCONJ
inlawrev-3310	30	8	after	after	ADP
inlawrev-3310	30	9	december	december	PROPN
inlawrev-3310	30	10	31	31	NUM
inlawrev-3310	30	11	,	,	PUNCT
inlawrev-3310	30	12	1997	1997	NUM
inlawrev-3310	30	13	,	,	PUNCT
inlawrev-3310	30	14	payments	payment	NOUN
inlawrev-3310	30	15	of	of	ADP
inlawrev-3310	30	16	estimated	estimate	VERB
inlawrev-3310	30	17	gross	gross	ADJ
inlawrev-3310	30	18	income	income	NOUN
inlawrev-3310	30	19	tax	tax	NOUN
inlawrev-3310	30	20	will	will	AUX
inlawrev-3310	30	21	be	be	AUX
inlawrev-3310	30	22	made	make	VERB
inlawrev-3310	30	23	by	by	ADP
inlawrev-3310	30	24	electronic	electronic	ADJ
inlawrev-3310	30	25	funds	fund	NOUN
inlawrev-3310	30	26	transfer'^	transfer'^	NOUN
inlawrev-3310	30	27	if	if	SCONJ
inlawrev-3310	30	28	the	the	DET
inlawrev-3310	30	29	current	current	ADJ
inlawrev-3310	30	30	year	year	NOUN
inlawrev-3310	30	31	's	's	PART
inlawrev-3310	30	32	quarterly	quarterly	ADJ
inlawrev-3310	30	33	estimated	estimate	VERB
inlawrev-3310	30	34	liability	liability	NOUN
inlawrev-3310	30	35	or	or	CCONJ
inlawrev-3310	30	36	the	the	DET
inlawrev-3310	30	37	preceding	precede	VERB
inlawrev-3310	30	38	year	year	NOUN
inlawrev-3310	30	39	's	's	PART
inlawrev-3310	30	40	average	average	ADJ
inlawrev-3310	30	41	quarterly	quarterly	ADJ
inlawrev-3310	30	42	liability	liability	NOUN
inlawrev-3310	30	43	exceeds	exceed	VERB
inlawrev-3310	30	44	$	$	SYM
inlawrev-3310	30	45	10,000'^	10,000'^	NOUN
inlawrev-3310	30	46	rather	rather	ADV
inlawrev-3310	30	47	than	than	ADP
inlawrev-3310	30	48	$	$	SYM
inlawrev-3310	30	49	20,000	20,000	NUM
inlawrev-3310	30	50	as	as	ADP
inlawrev-3310	30	51	in	in	ADP
inlawrev-3310	30	52	the	the	DET
inlawrev-3310	30	53	past	past	NOUN
inlawrev-3310	30	54	.	.	PUNCT
inlawrev-3310	31	1	also	also	ADV
inlawrev-3310	31	2	,	,	PUNCT
inlawrev-3310	31	3	the	the	DET
inlawrev-3310	31	4	quarterly	quarterly	ADJ
inlawrev-3310	31	5	corporate	corporate	ADJ
inlawrev-3310	31	6	payment	payment	NOUN
inlawrev-3310	31	7	dates	date	NOUN
inlawrev-3310	31	8	established	establish	VERB
inlawrev-3310	31	9	in	in	ADP
inlawrev-3310	31	10	1994	1994	NUM
inlawrev-3310	31	11	were	be	AUX
inlawrev-3310	31	12	made	make	VERB
inlawrev-3310	31	13	permanent	permanent	ADJ
inlawrev-3310	31	14	.	.	PUNCT
inlawrev-3310	31	15	'	'	PUNCT
inlawrev-3310	32	1	"	"	PUNCT
inlawrev-3310	32	2	*	*	PUNCT
inlawrev-3310	32	3	fifth	fifth	ADJ
inlawrev-3310	32	4	,	,	PUNCT
inlawrev-3310	32	5	the	the	DET
inlawrev-3310	32	6	changed	change	VERB
inlawrev-3310	32	7	legislation	legislation	NOUN
inlawrev-3310	32	8	provides	provide	VERB
inlawrev-3310	32	9	that	that	SCONJ
inlawrev-3310	32	10	the	the	DET
inlawrev-3310	32	11	quarterly	quarterly	ADJ
inlawrev-3310	32	12	remittance	remittance	NOUN
inlawrev-3310	32	13	of	of	ADP
inlawrev-3310	32	14	gross	gross	ADJ
inlawrev-3310	32	15	income	income	NOUN
inlawrev-3310	32	16	tax	tax	NOUN
inlawrev-3310	32	17	on	on	ADP
inlawrev-3310	32	18	the	the	DET
inlawrev-3310	32	19	sales	sale	NOUN
inlawrev-3310	32	20	of	of	ADP
inlawrev-3310	32	21	real	real	ADJ
inlawrev-3310	32	22	estate	estate	NOUN
inlawrev-3310	32	23	which	which	PRON
inlawrev-3310	32	24	is	be	AUX
inlawrev-3310	32	25	remitted	remit	VERB
inlawrev-3310	32	26	by	by	ADP
inlawrev-3310	32	27	the	the	DET
inlawrev-3310	32	28	county	county	NOUN
inlawrev-3310	32	29	treasurer	treasurer	NOUN
inlawrev-3310	32	30	to	to	ADP
inlawrev-3310	32	31	the	the	DET
inlawrev-3310	32	32	idsr	idsr	NOUN
inlawrev-3310	32	33	shall	shall	AUX
inlawrev-3310	32	34	be	be	AUX
inlawrev-3310	32	35	made	make	VERB
inlawrev-3310	32	36	by	by	ADP
inlawrev-3310	32	37	electronic	electronic	ADJ
inlawrev-3310	32	38	funds	fund	NOUN
inlawrev-3310	32	39	transfer'^	transfer'^	NOUN
inlawrev-3310	32	40	if	if	SCONJ
inlawrev-3310	32	41	the	the	DET
inlawrev-3310	32	42	average	average	ADJ
inlawrev-3310	32	43	monthly	monthly	ADJ
inlawrev-3310	32	44	amount	amount	NOUN
inlawrev-3310	32	45	due	due	ADJ
inlawrev-3310	32	46	for	for	ADP
inlawrev-3310	32	47	the	the	DET
inlawrev-3310	32	48	preceding	precede	VERB
inlawrev-3310	32	49	year	year	NOUN
inlawrev-3310	32	50	exceeded	exceed	VERB
inlawrev-3310	32	51	$	$	SYM
inlawrev-3310	32	52	10,000.'^	10,000.'^	NUM
inlawrev-3310	32	53	in	in	ADP
inlawrev-3310	32	54	the	the	DET
inlawrev-3310	32	55	area	area	NOUN
inlawrev-3310	32	56	of	of	ADP
inlawrev-3310	32	57	sales	sale	NOUN
inlawrev-3310	32	58	and	and	CCONJ
inlawrev-3310	32	59	use	use	VERB
inlawrev-3310	32	60	taxation	taxation	NOUN
inlawrev-3310	32	61	,	,	PUNCT
inlawrev-3310	32	62	the	the	DET
inlawrev-3310	32	63	general	general	ADJ
inlawrev-3310	32	64	assembly	assembly	NOUN
inlawrev-3310	32	65	enacted	enact	VERB
inlawrev-3310	32	66	into	into	ADP
inlawrev-3310	32	67	law	law	NOUN
inlawrev-3310	32	68	three	three	NUM
inlawrev-3310	32	69	bills	bill	NOUN
inlawrev-3310	32	70	which	which	PRON
inlawrev-3310	32	71	contain	contain	VERB
inlawrev-3310	32	72	eight	eight	NUM
inlawrev-3310	32	73	key	key	ADJ
inlawrev-3310	32	74	provisions	provision	NOUN
inlawrev-3310	32	75	.	.	PUNCT
inlawrev-3310	33	1	'^	'^	AUX
inlawrev-3310	33	2	the	the	DET
inlawrev-3310	33	3	first	first	ADJ
inlawrev-3310	33	4	of	of	ADP
inlawrev-3310	33	5	these	these	PRON
inlawrev-3310	33	6	provides	provide	VERB
inlawrev-3310	33	7	that	that	SCONJ
inlawrev-3310	33	8	when	when	SCONJ
inlawrev-3310	33	9	an	an	DET
inlawrev-3310	33	10	individual	individual	NOUN
inlawrev-3310	33	11	wants	want	VERB
inlawrev-3310	33	12	to	to	PART
inlawrev-3310	33	13	title	title	VERB
inlawrev-3310	33	14	a	a	DET
inlawrev-3310	33	15	vehicle	vehicle	NOUN
inlawrev-3310	33	16	,	,	PUNCT
inlawrev-3310	33	17	the	the	DET
inlawrev-3310	33	18	individual	individual	NOUN
inlawrev-3310	33	19	must	must	AUX
inlawrev-3310	33	20	present	present	VERB
inlawrev-3310	33	21	documentation	documentation	NOUN
inlawrev-3310	33	22	sufficient	sufficient	ADJ
inlawrev-3310	33	23	to	to	PART
inlawrev-3310	33	24	rebut	rebut	VERB
inlawrev-3310	33	25	the	the	DET
inlawrev-3310	33	26	presumption	presumption	NOUN
inlawrev-3310	33	27	that	that	SCONJ
inlawrev-3310	33	28	the	the	DET
inlawrev-3310	33	29	price	price	NOUN
inlawrev-3310	33	30	was	be	AUX
inlawrev-3310	33	31	the	the	DET
inlawrev-3310	33	32	average	average	ADJ
inlawrev-3310	33	33	price	price	NOUN
inlawrev-3310	33	34	for	for	ADP
inlawrev-3310	33	35	that	that	DET
inlawrev-3310	33	36	vehicle	vehicle	NOUN
inlawrev-3310	33	37	as	as	SCONJ
inlawrev-3310	33	38	determined	determine	VERB
inlawrev-3310	33	39	in	in	ADP
inlawrev-3310	33	40	a	a	DET
inlawrev-3310	33	41	used	use	VERB
inlawrev-3310	33	42	vehicle	vehicle	NOUN
inlawrev-3310	33	43	buying	buying	NOUN
inlawrev-3310	33	44	guide	guide	NOUN
inlawrev-3310	33	45	and	and	CCONJ
inlawrev-3310	33	46	to	to	PART
inlawrev-3310	33	47	establish	establish	VERB
inlawrev-3310	33	48	the	the	DET
inlawrev-3310	33	49	actual	actual	ADJ
inlawrev-3310	33	50	selling	selling	NOUN
inlawrev-3310	33	51	price	price	NOUN
inlawrev-3310	33	52	of	of	ADP
inlawrev-3310	33	53	the	the	DET
inlawrev-3310	33	54	vehicle	vehicle	NOUN
inlawrev-3310	33	55	.	.	PUNCT
inlawrev-3310	33	56	'	'	PUNCT
inlawrev-3310	34	1	*	*	PUNCT
inlawrev-3310	34	2	second	second	ADJ
inlawrev-3310	34	3	,	,	PUNCT
inlawrev-3310	34	4	the	the	DET
inlawrev-3310	34	5	general	general	ADJ
inlawrev-3310	34	6	assembly	assembly	NOUN
inlawrev-3310	34	7	provided	provide	VERB
inlawrev-3310	34	8	an	an	DET
inlawrev-3310	34	9	exemption	exemption	NOUN
inlawrev-3310	34	10	from	from	ADP
inlawrev-3310	34	11	the	the	DET
inlawrev-3310	34	12	sales	sale	NOUN
inlawrev-3310	34	13	tax	tax	NOUN
inlawrev-3310	34	14	for	for	ADP
inlawrev-3310	34	15	prescription	prescription	NOUN
inlawrev-3310	34	16	drug	drug	NOUN
inlawrev-3310	34	17	and	and	CCONJ
inlawrev-3310	34	18	insulin	insulin	NOUN
inlawrev-3310	34	19	drug	drug	NOUN
inlawrev-3310	34	20	samples	sample	NOUN
inlawrev-3310	34	21	and	and	CCONJ
inlawrev-3310	34	22	the	the	DET
inlawrev-3310	34	23	packaging	packaging	NOUN
inlawrev-3310	34	24	and	and	CCONJ
inlawrev-3310	34	25	literature	literature	NOUN
inlawrev-3310	34	26	for	for	ADP
inlawrev-3310	34	27	drug	drug	NOUN
inlawrev-3310	34	28	samples	sample	NOUN
inlawrev-3310	34	29	.	.	PUNCT
inlawrev-3310	35	1	'^	'^	AUX
inlawrev-3310	35	2	the	the	DET
inlawrev-3310	35	3	third	third	ADJ
inlawrev-3310	35	4	change	change	NOUN
inlawrev-3310	35	5	provides	provide	VERB
inlawrev-3310	35	6	a	a	DET
inlawrev-3310	35	7	sales	sale	NOUN
inlawrev-3310	35	8	tax	tax	NOUN
inlawrev-3310	35	9	exemption	exemption	NOUN
inlawrev-3310	35	10	for	for	ADP
inlawrev-3310	35	11	the	the	DET
inlawrev-3310	35	12	lease	lease	NOUN
inlawrev-3310	35	13	or	or	CCONJ
inlawrev-3310	35	14	purchase	purchase	NOUN
inlawrev-3310	35	15	of	of	ADP
inlawrev-3310	35	16	any	any	DET
inlawrev-3310	35	17	rail	rail	NOUN
inlawrev-3310	35	18	transportation	transportation	NOUN
inlawrev-3310	35	19	equipment	equipment	NOUN
inlawrev-3310	35	20	,	,	PUNCT
inlawrev-3310	35	21	as	as	ADV
inlawrev-3310	35	22	well	well	ADV
inlawrev-3310	35	23	as	as	ADP
inlawrev-3310	35	24	spare	spare	ADJ
inlawrev-3310	35	25	,	,	PUNCT
inlawrev-3310	35	26	replacement	replacement	NOUN
inlawrev-3310	35	27	,	,	PUNCT
inlawrev-3310	35	28	and	and	CCONJ
inlawrev-3310	35	29	rebuilding	rebuild	VERB
inlawrev-3310	35	30	parts	part	NOUN
inlawrev-3310	35	31	or	or	CCONJ
inlawrev-3310	35	32	accessories	accessory	NOUN
inlawrev-3310	35	33	.	.	PUNCT
inlawrev-3310	36	1	8	8	X
inlawrev-3310	36	2	.	.	X
inlawrev-3310	36	3	h.r	h.r	PROPN
inlawrev-3310	36	4	.	.	PROPN
inlawrev-3310	36	5	1784	1784	NUM
inlawrev-3310	36	6	,	,	PUNCT
inlawrev-3310	36	7	1	1	NUM
inlawrev-3310	36	8	10th	10th	ADJ
inlawrev-3310	36	9	leg	leg	NOUN
inlawrev-3310	36	10	.	.	PUNCT
inlawrev-3310	36	11	,	,	PUNCT
inlawrev-3310	36	12	1st	1st	ADJ
inlawrev-3310	36	13	reg	reg	NOUN
inlawrev-3310	36	14	.	.	PUNCT
inlawrev-3310	37	1	sess	sess	PROPN
inlawrev-3310	37	2	.	.	PUNCT
inlawrev-3310	38	1	§	§	PROPN
inlawrev-3310	38	2	§	§	PROPN
inlawrev-3310	38	3	3	3	NUM
inlawrev-3310	38	4	,	,	PUNCT
inlawrev-3310	38	5	4	4	NUM
inlawrev-3310	38	6	,	,	PUNCT
inlawrev-3310	38	7	7	7	NUM
inlawrev-3310	38	8	(	(	PUNCT
inlawrev-3310	38	9	ind	ind	NOUN
inlawrev-3310	38	10	.	.	PUNCT
inlawrev-3310	38	11	1997	1997	NUM
inlawrev-3310	38	12	)	)	PUNCT
inlawrev-3310	38	13	;	;	PUNCT
inlawrev-3310	38	14	s.	s.	PROPN
inlawrev-3310	38	15	6	6	NUM
inlawrev-3310	38	16	,	,	PUNCT
inlawrev-3310	38	17	1	1	NUM
inlawrev-3310	38	18	10th	10th	ADJ
inlawrev-3310	38	19	leg	leg	NOUN
inlawrev-3310	38	20	.	.	PUNCT
inlawrev-3310	38	21	,	,	PUNCT
inlawrev-3310	38	22	1st	1st	PROPN
inlawrev-3310	38	23	spec	spec	NOUN
inlawrev-3310	38	24	.	.	PUNCT
inlawrev-3310	39	1	sess	sess	PROPN
inlawrev-3310	39	2	.	.	PUNCT
inlawrev-3310	40	1	§	§	PROPN
inlawrev-3310	40	2	50	50	NUM
inlawrev-3310	40	3	(	(	PUNCT
inlawrev-3310	40	4	ind	ind	NOUN
inlawrev-3310	40	5	.	.	PUNCT
inlawrev-3310	40	6	1997	1997	NUM
inlawrev-3310	40	7	)	)	PUNCT
inlawrev-3310	40	8	.	.	PUNCT
inlawrev-3310	41	1	9	9	X
inlawrev-3310	41	2	.	.	X
inlawrev-3310	41	3	ind	ind	PROPN
inlawrev-3310	41	4	.	.	PUNCT
inlawrev-3310	42	1	code	code	PROPN
inlawrev-3310	42	2	§	§	PROPN
inlawrev-3310	42	3	6	6	NUM
inlawrev-3310	42	4	-	-	SYM
inlawrev-3310	42	5	2.1	2.1	NUM
inlawrev-3310	42	6	-	-	PUNCT
inlawrev-3310	42	7	1	1	NUM
inlawrev-3310	42	8	-	-	SYM
inlawrev-3310	42	9	10	10	NUM
inlawrev-3310	42	10	(	(	PUNCT
inlawrev-3310	42	11	effective	effective	ADJ
inlawrev-3310	42	12	july	july	PROPN
inlawrev-3310	42	13	1	1	NUM
inlawrev-3310	42	14	,	,	PUNCT
inlawrev-3310	42	15	1997	1997	NUM
inlawrev-3310	42	16	)	)	PUNCT
inlawrev-3310	42	17	.	.	PUNCT
inlawrev-3310	43	1	10	10	NUM
inlawrev-3310	43	2	.	.	PUNCT
inlawrev-3310	44	1	i	i	PRON
inlawrev-3310	44	2	d.	d.	PROPN
inlawrev-3310	44	3	§	§	PROPN
inlawrev-3310	44	4	6	6	NUM
inlawrev-3310	44	5	-	-	SYM
inlawrev-3310	44	6	2.1	2.1	NUM
inlawrev-3310	44	7	-	-	PUNCT
inlawrev-3310	44	8	1	1	NUM
inlawrev-3310	44	9	-	-	SYM
inlawrev-3310	44	10	16	16	NUM
inlawrev-3310	44	11	(	(	PUNCT
inlawrev-3310	44	12	retroactive	retroactive	ADJ
inlawrev-3310	44	13	to	to	ADP
inlawrev-3310	44	14	july	july	PROPN
inlawrev-3310	44	15	1	1	NUM
inlawrev-3310	44	16	,	,	PUNCT
inlawrev-3310	44	17	1993	1993	NUM
inlawrev-3310	44	18	)	)	PUNCT
inlawrev-3310	44	19	.	.	PUNCT
inlawrev-3310	45	1	11	11	NUM
inlawrev-3310	45	2	.	.	PUNCT
inlawrev-3310	45	3	/c/.	/c/.	PROPN
inlawrev-3310	46	1	§	§	PROPN
inlawrev-3310	46	2	6	6	NUM
inlawrev-3310	46	3	-	-	SYM
inlawrev-3310	46	4	2	2	NUM
inlawrev-3310	46	5	.	.	NOUN
inlawrev-3310	46	6	1	1	NUM
inlawrev-3310	46	7	-3	-3	PUNCT
inlawrev-3310	46	8	-	-	SYM
inlawrev-3310	46	9	2	2	NUM
inlawrev-3310	46	10	1	1	NUM
inlawrev-3310	46	11	(	(	PUNCT
inlawrev-3310	46	12	effective	effective	ADJ
inlawrev-3310	46	13	may	may	AUX
inlawrev-3310	46	14	13,1	13,1	NUM
inlawrev-3310	46	15	997	997	NUM
inlawrev-3310	46	16	)	)	PUNCT
inlawrev-3310	46	17	.	.	PUNCT
inlawrev-3310	47	1	12	12	NUM
inlawrev-3310	47	2	.	.	PUNCT
inlawrev-3310	48	1	personal	personal	ADJ
inlawrev-3310	48	2	or	or	CCONJ
inlawrev-3310	48	3	overnight	overnight	ADJ
inlawrev-3310	48	4	courier	courier	NOUN
inlawrev-3310	48	5	delivery	delivery	NOUN
inlawrev-3310	48	6	of	of	ADP
inlawrev-3310	48	7	payment	payment	NOUN
inlawrev-3310	48	8	by	by	ADP
inlawrev-3310	48	9	cashier	cashier	NOUN
inlawrev-3310	48	10	's	's	PART
inlawrev-3310	48	11	or	or	CCONJ
inlawrev-3310	48	12	certified	certified	ADJ
inlawrev-3310	48	13	check	check	NOUN
inlawrev-3310	48	14	or	or	CCONJ
inlawrev-3310	48	15	money	money	NOUN
inlawrev-3310	48	16	order	order	NOUN
inlawrev-3310	48	17	is	be	AUX
inlawrev-3310	48	18	also	also	ADV
inlawrev-3310	48	19	acceptable	acceptable	ADJ
inlawrev-3310	48	20	.	.	PUNCT
inlawrev-3310	49	1	13	13	NUM
inlawrev-3310	49	2	.	.	X
inlawrev-3310	50	1	ind	ind	PROPN
inlawrev-3310	50	2	.	.	PUNCT
inlawrev-3310	51	1	code	code	PROPN
inlawrev-3310	51	2	§	§	PROPN
inlawrev-3310	51	3	6	6	NUM
inlawrev-3310	51	4	-	-	SYM
inlawrev-3310	51	5	2.1	2.1	NUM
inlawrev-3310	51	6	-	-	PUNCT
inlawrev-3310	51	7	5	5	NUM
inlawrev-3310	51	8	-	-	SYM
inlawrev-3310	51	9	1.1	1.1	NUM
inlawrev-3310	51	10	(	(	PUNCT
inlawrev-3310	51	11	supp	supp	NOUN
inlawrev-3310	51	12	.	.	PUNCT
inlawrev-3310	52	1	1	1	NUM
inlawrev-3310	52	2	997	997	NUM
inlawrev-3310	52	3	)	)	PUNCT
inlawrev-3310	52	4	(	(	PUNCT
inlawrev-3310	52	5	effective	effective	ADJ
inlawrev-3310	52	6	july	july	PROPN
inlawrev-3310	52	7	1	1	NUM
inlawrev-3310	52	8	,	,	PUNCT
inlawrev-3310	52	9	1	1	NUM
inlawrev-3310	52	10	997	997	NUM
inlawrev-3310	52	11	)	)	PUNCT
inlawrev-3310	52	12	.	.	PUNCT
inlawrev-3310	53	1	14	14	NUM
inlawrev-3310	53	2	.	.	PUNCT
inlawrev-3310	54	1	i	i	PRON
inlawrev-3310	54	2	d.	d.	PROPN
inlawrev-3310	54	3	15	15	NUM
inlawrev-3310	54	4	.	.	PUNCT
inlawrev-3310	55	1	personal	personal	ADJ
inlawrev-3310	55	2	or	or	CCONJ
inlawrev-3310	55	3	overnight	overnight	ADJ
inlawrev-3310	55	4	courier	courier	NOUN
inlawrev-3310	55	5	delivery	delivery	NOUN
inlawrev-3310	55	6	of	of	ADP
inlawrev-3310	55	7	payment	payment	NOUN
inlawrev-3310	55	8	by	by	ADP
inlawrev-3310	55	9	cashier	cashier	NOUN
inlawrev-3310	55	10	's	's	PART
inlawrev-3310	55	11	or	or	CCONJ
inlawrev-3310	55	12	certified	certified	ADJ
inlawrev-3310	55	13	check	check	NOUN
inlawrev-3310	55	14	or	or	CCONJ
inlawrev-3310	55	15	money	money	NOUN
inlawrev-3310	55	16	order	order	NOUN
inlawrev-3310	55	17	is	be	AUX
inlawrev-3310	55	18	also	also	ADV
inlawrev-3310	55	19	acceptable	acceptable	ADJ
inlawrev-3310	55	20	.	.	PUNCT
inlawrev-3310	56	1	16	16	NUM
inlawrev-3310	56	2	.	.	PUNCT
inlawrev-3310	57	1	ind	ind	PROPN
inlawrev-3310	57	2	.	.	PUNCT
inlawrev-3310	58	1	code	code	PROPN
inlawrev-3310	58	2	§	§	PROPN
inlawrev-3310	58	3	6	6	NUM
inlawrev-3310	58	4	-	-	SYM
inlawrev-3310	58	5	2.1	2.1	NUM
inlawrev-3310	58	6	-8	-8	NOUN
inlawrev-3310	58	7	-	-	SYM
inlawrev-3310	58	8	5	5	NUM
inlawrev-3310	58	9	(	(	PUNCT
inlawrev-3310	58	10	supp	supp	NOUN
inlawrev-3310	58	11	.	.	PUNCT
inlawrev-3310	59	1	1	1	NUM
inlawrev-3310	59	2	997	997	NUM
inlawrev-3310	59	3	)	)	PUNCT
inlawrev-3310	59	4	(	(	PUNCT
inlawrev-3310	59	5	effective	effective	ADJ
inlawrev-3310	59	6	july	july	PROPN
inlawrev-3310	59	7	1	1	NUM
inlawrev-3310	59	8	,	,	PUNCT
inlawrev-3310	59	9	1	1	NUM
inlawrev-3310	59	10	997	997	NUM
inlawrev-3310	59	11	)	)	PUNCT
inlawrev-3310	59	12	.	.	PUNCT
inlawrev-3310	60	1	17	17	NUM
inlawrev-3310	60	2	.	.	PUNCT
inlawrev-3310	61	1	h.r	h.r	PROPN
inlawrev-3310	61	2	.	.	PROPN
inlawrev-3310	61	3	1784	1784	NUM
inlawrev-3310	61	4	,	,	PUNCT
inlawrev-3310	61	5	1	1	NUM
inlawrev-3310	61	6	10th	10th	ADJ
inlawrev-3310	61	7	leg	leg	NOUN
inlawrev-3310	61	8	.	.	PUNCT
inlawrev-3310	61	9	,	,	PUNCT
inlawrev-3310	61	10	1st	1st	ADJ
inlawrev-3310	61	11	reg	reg	NOUN
inlawrev-3310	61	12	.	.	PUNCT
inlawrev-3310	62	1	sess	sess	PROPN
inlawrev-3310	62	2	.	.	PUNCT
inlawrev-3310	63	1	§	§	PROPN
inlawrev-3310	63	2	§	§	PROPN
inlawrev-3310	63	3	8	8	NUM
inlawrev-3310	63	4	-	-	SYM
inlawrev-3310	63	5	9	9	NUM
inlawrev-3310	63	6	,	,	PUNCT
inlawrev-3310	63	7	1	1	NUM
inlawrev-3310	63	8	1	1	NUM
inlawrev-3310	63	9	-	-	SYM
inlawrev-3310	63	10	12	12	NUM
inlawrev-3310	63	11	(	(	PUNCT
inlawrev-3310	63	12	ind	ind	NOUN
inlawrev-3310	63	13	.	.	PUNCT
inlawrev-3310	63	14	1997	1997	NUM
inlawrev-3310	63	15	)	)	PUNCT
inlawrev-3310	63	16	;	;	PUNCT
inlawrev-3310	63	17	h.r	h.r	PROPN
inlawrev-3310	63	18	.	.	PROPN
inlawrev-3310	63	19	1829	1829	NUM
inlawrev-3310	63	20	,	,	PUNCT
inlawrev-3310	63	21	1	1	NUM
inlawrev-3310	63	22	10th	10th	ADJ
inlawrev-3310	63	23	leg	leg	NOUN
inlawrev-3310	63	24	.	.	PUNCT
inlawrev-3310	63	25	,	,	PUNCT
inlawrev-3310	63	26	1st	1st	ADJ
inlawrev-3310	63	27	reg	reg	NOUN
inlawrev-3310	63	28	.	.	PUNCT
inlawrev-3310	64	1	sess	sess	PROPN
inlawrev-3310	64	2	.	.	PUNCT
inlawrev-3310	65	1	§	§	PROPN
inlawrev-3310	65	2	§	§	PROPN
inlawrev-3310	65	3	1	1	NUM
inlawrev-3310	65	4	-	-	SYM
inlawrev-3310	65	5	3	3	NUM
inlawrev-3310	65	6	(	(	PUNCT
inlawrev-3310	65	7	ind	ind	NOUN
inlawrev-3310	65	8	.	.	PUNCT
inlawrev-3310	65	9	1997	1997	NUM
inlawrev-3310	65	10	)	)	PUNCT
inlawrev-3310	65	11	;	;	PUNCT
inlawrev-3310	65	12	s.	s.	PROPN
inlawrev-3310	65	13	5	5	NUM
inlawrev-3310	65	14	,	,	PUNCT
inlawrev-3310	65	15	1	1	NUM
inlawrev-3310	65	16	10th	10th	ADJ
inlawrev-3310	65	17	leg	leg	NOUN
inlawrev-3310	65	18	.	.	PUNCT
inlawrev-3310	65	19	,	,	PUNCT
inlawrev-3310	65	20	1st	1st	PROPN
inlawrev-3310	65	21	spec	spec	NOUN
inlawrev-3310	65	22	.	.	PUNCT
inlawrev-3310	66	1	sess	sess	PROPN
inlawrev-3310	66	2	.	.	PUNCT
inlawrev-3310	67	1	§	§	PROPN
inlawrev-3310	67	2	§	§	PROPN
inlawrev-3310	67	3	37	37	NUM
inlawrev-3310	67	4	-	-	SYM
inlawrev-3310	67	5	38	38	NUM
inlawrev-3310	67	6	(	(	PUNCT
inlawrev-3310	67	7	ind	ind	NOUN
inlawrev-3310	67	8	.	.	PUNCT
inlawrev-3310	67	9	1997	1997	NUM
inlawrev-3310	67	10	)	)	PUNCT
inlawrev-3310	67	11	.	.	PUNCT
inlawrev-3310	68	1	1	1	NUM
inlawrev-3310	68	2	8	8	NUM
inlawrev-3310	68	3	.	.	PUNCT
inlawrev-3310	69	1	ind	ind	PROPN
inlawrev-3310	69	2	.	.	PUNCT
inlawrev-3310	70	1	code	code	PROPN
inlawrev-3310	70	2	§	§	PROPN
inlawrev-3310	70	3	6	6	NUM
inlawrev-3310	70	4	-	-	SYM
inlawrev-3310	70	5	2.1	2.1	NUM
inlawrev-3310	70	6	-3	-3	NOUN
inlawrev-3310	70	7	-	-	SYM
inlawrev-3310	70	8	6	6	NUM
inlawrev-3310	70	9	(	(	PUNCT
inlawrev-3310	70	10	effective	effective	ADJ
inlawrev-3310	70	11	jan	jan	PROPN
inlawrev-3310	70	12	.	.	PROPN
inlawrev-3310	70	13	1	1	NUM
inlawrev-3310	70	14	,	,	PUNCT
inlawrev-3310	70	15	1	1	NUM
inlawrev-3310	70	16	998	998	NUM
inlawrev-3310	70	17	)	)	PUNCT
inlawrev-3310	70	18	.	.	PUNCT
inlawrev-3310	71	1	19	19	NUM
inlawrev-3310	71	2	.	.	PUNCT
inlawrev-3310	72	1	i	i	PRON
inlawrev-3310	72	2	d	d	PROPN
inlawrev-3310	72	3	§	§	PROPN
inlawrev-3310	72	4	6	6	NUM
inlawrev-3310	72	5	-	-	SYM
inlawrev-3310	72	6	2.5	2.5	NUM
inlawrev-3310	72	7	-	-	PUNCT
inlawrev-3310	72	8	5	5	NUM
inlawrev-3310	72	9	-	-	SYM
inlawrev-3310	72	10	19.5	19.5	NUM
inlawrev-3310	72	11	(	(	PUNCT
inlawrev-3310	72	12	retroactive	retroactive	ADJ
inlawrev-3310	72	13	to	to	ADP
inlawrev-3310	72	14	jan	jan	PROPN
inlawrev-3310	72	15	.	.	PROPN
inlawrev-3310	72	16	1	1	NUM
inlawrev-3310	72	17	,	,	PUNCT
inlawrev-3310	72	18	1997	1997	NUM
inlawrev-3310	72	19	)	)	PUNCT
inlawrev-3310	72	20	.	.	PUNCT
inlawrev-3310	73	1	1998	1998	NUM
inlawrev-3310	73	2	]	]	PUNCT
inlawrev-3310	74	1	taxation	taxation	NOUN
inlawrev-3310	74	2	783	783	NUM
inlawrev-3310	74	3	components	component	NOUN
inlawrev-3310	74	4	,	,	PUNCT
inlawrev-3310	74	5	materials	material	NOUN
inlawrev-3310	74	6	,	,	PUNCT
inlawrev-3310	74	7	or	or	CCONJ
inlawrev-3310	74	8	supplies	supply	NOUN
inlawrev-3310	74	9	,	,	PUNCT
inlawrev-3310	74	10	including	include	VERB
inlawrev-3310	74	11	lubricants	lubricant	NOUN
inlawrev-3310	74	12	and	and	CCONJ
inlawrev-3310	74	13	fuels	fuel	NOUN
inlawrev-3310	74	14	,	,	PUNCT
inlawrev-3310	74	15	for	for	ADP
inlawrev-3310	74	16	rail	rail	NOUN
inlawrev-3310	74	17	transportation	transportation	NOUN
inlawrev-3310	74	18	equipment.^^	equipment.^^	NOUN
inlawrev-3310	75	1	it	it	PRON
inlawrev-3310	75	2	also	also	ADV
inlawrev-3310	75	3	provides	provide	VERB
inlawrev-3310	75	4	that	that	SCONJ
inlawrev-3310	75	5	the	the	DET
inlawrev-3310	75	6	idsr	idsr	NOUN
inlawrev-3310	75	7	shall	shall	AUX
inlawrev-3310	75	8	cancel	cancel	VERB
inlawrev-3310	75	9	and	and	CCONJ
inlawrev-3310	75	10	shall	shall	AUX
inlawrev-3310	75	11	no	no	ADV
inlawrev-3310	75	12	longer	long	ADV
inlawrev-3310	75	13	issue	issue	VERB
inlawrev-3310	75	14	proposed	propose	VERB
inlawrev-3310	75	15	assessments	assessment	NOUN
inlawrev-3310	75	16	against	against	ADP
inlawrev-3310	75	17	any	any	DET
inlawrev-3310	75	18	person	person	NOUN
inlawrev-3310	75	19	for	for	ADP
inlawrev-3310	75	20	sales	sale	NOUN
inlawrev-3310	75	21	or	or	CCONJ
inlawrev-3310	75	22	use	use	VERB
inlawrev-3310	75	23	tax	tax	NOUN
inlawrev-3310	75	24	on	on	ADP
inlawrev-3310	75	25	rail	rail	NOUN
inlawrev-3310	75	26	transportation	transportation	NOUN
inlawrev-3310	75	27	equipment.^	equipment.^	NOUN
inlawrev-3310	75	28	'	'	PUNCT
inlawrev-3310	75	29	fourth	fourth	ADJ
inlawrev-3310	75	30	,	,	PUNCT
inlawrev-3310	75	31	the	the	DET
inlawrev-3310	75	32	general	general	ADJ
inlawrev-3310	75	33	assembly	assembly	NOUN
inlawrev-3310	75	34	deleted	delete	VERB
inlawrev-3310	75	35	archaic	archaic	ADJ
inlawrev-3310	75	36	language	language	NOUN
inlawrev-3310	75	37	that	that	PRON
inlawrev-3310	75	38	phased	phase	VERB
inlawrev-3310	75	39	in	in	ADP
inlawrev-3310	75	40	the	the	DET
inlawrev-3310	75	41	sales	sale	NOUN
inlawrev-3310	75	42	tax	tax	NOUN
inlawrev-3310	75	43	exemption	exemption	NOUN
inlawrev-3310	75	44	for	for	ADP
inlawrev-3310	75	45	pollution	pollution	NOUN
inlawrev-3310	75	46	control	control	NOUN
inlawrev-3310	75	47	equipment.^^	equipment.^^	PUNCT
inlawrev-3310	76	1	the	the	DET
inlawrev-3310	76	2	fifth	fifth	ADJ
inlawrev-3310	76	3	modification	modification	NOUN
inlawrev-3310	76	4	provides	provide	VERB
inlawrev-3310	76	5	that	that	SCONJ
inlawrev-3310	76	6	if	if	SCONJ
inlawrev-3310	76	7	an	an	DET
inlawrev-3310	76	8	education	education	NOUN
inlawrev-3310	76	9	service	service	NOUN
inlawrev-3310	76	10	center	center	NOUN
inlawrev-3310	76	11	sells	sell	VERB
inlawrev-3310	76	12	qualified	qualified	ADJ
inlawrev-3310	76	13	computer	computer	NOUN
inlawrev-3310	76	14	equipment	equipment	NOUN
inlawrev-3310	76	15	to	to	ADP
inlawrev-3310	76	16	parents	parent	NOUN
inlawrev-3310	76	17	or	or	CCONJ
inlawrev-3310	76	18	guardians	guardian	NOUN
inlawrev-3310	76	19	of	of	ADP
inlawrev-3310	76	20	students	student	NOUN
inlawrev-3310	76	21	enrolled	enrol	VERB
inlawrev-3310	76	22	in	in	ADP
inlawrev-3310	76	23	grades	grade	NOUN
inlawrev-3310	76	24	one	one	NUM
inlawrev-3310	76	25	through	through	ADP
inlawrev-3310	76	26	twelve	twelve	NUM
inlawrev-3310	76	27	,	,	PUNCT
inlawrev-3310	76	28	the	the	DET
inlawrev-3310	76	29	computer	computer	NOUN
inlawrev-3310	76	30	equipment	equipment	NOUN
inlawrev-3310	76	31	sold	sell	VERB
inlawrev-3310	76	32	will	will	AUX
inlawrev-3310	76	33	be	be	AUX
inlawrev-3310	76	34	exempt	exempt	ADJ
inlawrev-3310	76	35	from	from	ADP
inlawrev-3310	76	36	the	the	DET
inlawrev-3310	76	37	sales	sale	NOUN
inlawrev-3310	76	38	tax.^^	tax.^^	ADV
inlawrev-3310	76	39	sixth	sixth	ADJ
inlawrev-3310	76	40	,	,	PUNCT
inlawrev-3310	76	41	the	the	DET
inlawrev-3310	76	42	general	general	ADJ
inlawrev-3310	76	43	assembly	assembly	NOUN
inlawrev-3310	76	44	provided	provide	VERB
inlawrev-3310	76	45	that	that	SCONJ
inlawrev-3310	76	46	the	the	DET
inlawrev-3310	76	47	value	value	NOUN
inlawrev-3310	76	48	of	of	ADP
inlawrev-3310	76	49	an	an	DET
inlawrev-3310	76	50	owned	own	VERB
inlawrev-3310	76	51	vehicle	vehicle	NOUN
inlawrev-3310	76	52	is	be	AUX
inlawrev-3310	76	53	exempt	exempt	ADJ
inlawrev-3310	76	54	from	from	ADP
inlawrev-3310	76	55	the	the	DET
inlawrev-3310	76	56	sales	sale	NOUN
inlawrev-3310	76	57	tax	tax	NOUN
inlawrev-3310	76	58	in	in	ADP
inlawrev-3310	76	59	a	a	DET
inlawrev-3310	76	60	vehicle	vehicle	NOUN
inlawrev-3310	76	61	lease	lease	NOUN
inlawrev-3310	76	62	transaction	transaction	NOUN
inlawrev-3310	76	63	when	when	SCONJ
inlawrev-3310	76	64	the	the	DET
inlawrev-3310	76	65	vehicle	vehicle	NOUN
inlawrev-3310	76	66	is	be	AUX
inlawrev-3310	76	67	exchanged	exchange	VERB
inlawrev-3310	76	68	for	for	ADP
inlawrev-3310	76	69	a	a	DET
inlawrev-3310	76	70	like	like	ADJ
inlawrev-3310	76	71	kind	kind	NOUN
inlawrev-3310	76	72	vehicle	vehicle	NOUN
inlawrev-3310	76	73	?	?	PUNCT
inlawrev-3310	76	74	'	'	PUNCT
inlawrev-3310	77	1	*	*	PUNCT
inlawrev-3310	77	2	seventh	seventh	ADJ
inlawrev-3310	77	3	,	,	PUNCT
inlawrev-3310	77	4	one	one	NUM
inlawrev-3310	77	5	key	key	ADJ
inlawrev-3310	77	6	provision	provision	NOUN
inlawrev-3310	77	7	lowers	lower	VERB
inlawrev-3310	77	8	the	the	DET
inlawrev-3310	77	9	threshold	threshold	NOUN
inlawrev-3310	77	10	amount	amount	NOUN
inlawrev-3310	77	11	requiring	require	VERB
inlawrev-3310	77	12	remittance	remittance	NOUN
inlawrev-3310	77	13	of	of	ADP
inlawrev-3310	77	14	sales	sale	NOUN
inlawrev-3310	77	15	tax	tax	NOUN
inlawrev-3310	77	16	by	by	ADP
inlawrev-3310	77	17	electronic	electronic	ADJ
inlawrev-3310	77	18	funds	fund	NOUN
inlawrev-3310	77	19	transfer^^	transfer^^	NUM
inlawrev-3310	77	20	from	from	ADP
inlawrev-3310	77	21	$	$	SYM
inlawrev-3310	77	22	20,000	20,000	NUM
inlawrev-3310	77	23	to	to	PART
inlawrev-3310	77	24	$	$	SYM
inlawrev-3310	77	25	10,000.^^	10,000.^^	NUM
inlawrev-3310	77	26	eighth	eighth	ADJ
inlawrev-3310	77	27	,	,	PUNCT
inlawrev-3310	77	28	the	the	DET
inlawrev-3310	77	29	general	general	ADJ
inlawrev-3310	77	30	assembly	assembly	NOUN
inlawrev-3310	77	31	deleted	delete	VERB
inlawrev-3310	77	32	archaic	archaic	ADJ
inlawrev-3310	77	33	language	language	NOUN
inlawrev-3310	77	34	that	that	PRON
inlawrev-3310	77	35	describes	describe	VERB
inlawrev-3310	77	36	the	the	DET
inlawrev-3310	77	37	phase	phase	NOUN
inlawrev-3310	77	38	in	in	ADP
inlawrev-3310	77	39	of	of	ADP
inlawrev-3310	77	40	the	the	DET
inlawrev-3310	77	41	collection	collection	NOUN
inlawrev-3310	77	42	allowance	allowance	NOUN
inlawrev-3310	77	43	for	for	ADP
inlawrev-3310	77	44	the	the	DET
inlawrev-3310	77	45	sales	sale	NOUN
inlawrev-3310	77	46	tax.^^	tax.^^	NUM
inlawrev-3310	77	47	in	in	ADP
inlawrev-3310	77	48	the	the	DET
inlawrev-3310	77	49	area	area	NOUN
inlawrev-3310	77	50	of	of	ADP
inlawrev-3310	77	51	adjusted	adjust	VERB
inlawrev-3310	77	52	gross	gross	ADJ
inlawrev-3310	77	53	income	income	NOUN
inlawrev-3310	77	54	tax	tax	NOUN
inlawrev-3310	77	55	,	,	PUNCT
inlawrev-3310	77	56	the	the	DET
inlawrev-3310	77	57	general	general	ADJ
inlawrev-3310	77	58	assembly	assembly	NOUN
inlawrev-3310	77	59	enacted	enact	VERB
inlawrev-3310	77	60	into	into	ADP
inlawrev-3310	77	61	law	law	NOUN
inlawrev-3310	77	62	five	five	NUM
inlawrev-3310	77	63	bills	bill	NOUN
inlawrev-3310	77	64	which	which	PRON
inlawrev-3310	77	65	contain	contain	VERB
inlawrev-3310	77	66	ten	ten	NUM
inlawrev-3310	77	67	key	key	ADJ
inlawrev-3310	77	68	provisions?^	provisions?^	NOUN
inlawrev-3310	77	69	the	the	DET
inlawrev-3310	77	70	first	first	ADJ
inlawrev-3310	77	71	provision	provision	NOUN
inlawrev-3310	77	72	increases	increase	VERB
inlawrev-3310	77	73	the	the	DET
inlawrev-3310	77	74	deduction	deduction	NOUN
inlawrev-3310	77	75	for	for	ADP
inlawrev-3310	77	76	certain	certain	ADJ
inlawrev-3310	77	77	dependent	dependent	ADJ
inlawrev-3310	77	78	children	child	NOUN
inlawrev-3310	77	79	of	of	ADP
inlawrev-3310	77	80	a	a	DET
inlawrev-3310	77	81	taxpayer	taxpayer	NOUN
inlawrev-3310	77	82	from	from	ADP
inlawrev-3310	77	83	$	$	SYM
inlawrev-3310	77	84	1000	1000	NUM
inlawrev-3310	77	85	to	to	PART
inlawrev-3310	77	86	$	$	SYM
inlawrev-3310	77	87	1500	1500	NUM
inlawrev-3310	77	88	for	for	ADP
inlawrev-3310	77	89	the	the	DET
inlawrev-3310	77	90	years	year	NOUN
inlawrev-3310	77	91	1997	1997	NUM
inlawrev-3310	77	92	through	through	ADP
inlawrev-3310	77	93	2000?^	2000?^	NUM
inlawrev-3310	77	94	second	second	ADJ
inlawrev-3310	77	95	,	,	PUNCT
inlawrev-3310	77	96	the	the	DET
inlawrev-3310	77	97	general	general	ADJ
inlawrev-3310	77	98	assembly	assembly	NOUN
inlawrev-3310	77	99	changed	change	VERB
inlawrev-3310	77	100	all	all	DET
inlawrev-3310	77	101	references	reference	NOUN
inlawrev-3310	77	102	to	to	ADP
inlawrev-3310	77	103	the	the	DET
inlawrev-3310	77	104	internal	internal	PROPN
inlawrev-3310	77	105	revenue	revenue	PROPN
inlawrev-3310	77	106	code	code	NOUN
inlawrev-3310	77	107	to	to	PART
inlawrev-3310	77	108	refer	refer	VERB
inlawrev-3310	77	109	to	to	ADP
inlawrev-3310	77	110	it	it	PRON
inlawrev-3310	77	111	as	as	SCONJ
inlawrev-3310	77	112	it	it	PRON
inlawrev-3310	77	113	was	be	AUX
inlawrev-3310	77	114	in	in	ADP
inlawrev-3310	77	115	effect	effect	NOUN
inlawrev-3310	77	116	on	on	ADP
inlawrev-3310	77	117	january	january	PROPN
inlawrev-3310	77	118	1	1	NUM
inlawrev-3310	77	119	,	,	PUNCT
inlawrev-3310	77	120	1997	1997	NUM
inlawrev-3310	77	121	?	?	PUNCT
inlawrev-3310	77	122	'	'	PUNCT
inlawrev-3310	77	123	third	third	ADJ
inlawrev-3310	77	124	,	,	PUNCT
inlawrev-3310	77	125	the	the	DET
inlawrev-3310	77	126	general	general	ADJ
inlawrev-3310	77	127	assembly	assembly	NOUN
inlawrev-3310	77	128	provided	provide	VERB
inlawrev-3310	77	129	that	that	SCONJ
inlawrev-3310	77	130	the	the	DET
inlawrev-3310	77	131	indiana	indiana	PROPN
inlawrev-3310	77	132	source	source	PROPN
inlawrev-3310	77	133	income	income	NOUN
inlawrev-3310	77	134	of	of	ADP
inlawrev-3310	77	135	professional	professional	ADJ
inlawrev-3310	77	136	sports	sport	NOUN
inlawrev-3310	77	137	team	team	NOUN
inlawrev-3310	77	138	members	member	NOUN
inlawrev-3310	77	139	who	who	PRON
inlawrev-3310	77	140	are	be	AUX
inlawrev-3310	77	141	nonresidents	nonresident	NOUN
inlawrev-3310	77	142	be	be	AUX
inlawrev-3310	77	143	determined	determine	VERB
inlawrev-3310	77	144	in	in	ADP
inlawrev-3310	77	145	accordance	accordance	NOUN
inlawrev-3310	77	146	with	with	ADP
inlawrev-3310	77	147	section	section	NOUN
inlawrev-3310	77	148	6	6	NUM
inlawrev-3310	77	149	-	-	SYM
inlawrev-3310	77	150	3	3	NUM
inlawrev-3310	77	151	-	-	PUNCT
inlawrev-3310	77	152	2	2	NUM
inlawrev-3310	77	153	-	-	SYM
inlawrev-3310	77	154	2.7	2.7	NUM
inlawrev-3310	77	155	of	of	ADP
inlawrev-3310	77	156	the	the	DET
inlawrev-3310	77	157	indiana	indiana	PROPN
inlawrev-3310	77	158	code	code	PROPN
inlawrev-3310	77	159	?	?	PUNCT
inlawrev-3310	77	160	'	'	PUNCT
inlawrev-3310	78	1	fourth	fourth	ADJ
inlawrev-3310	78	2	,	,	PUNCT
inlawrev-3310	78	3	the	the	DET
inlawrev-3310	78	4	general	general	ADJ
inlawrev-3310	78	5	assembly	assembly	NOUN
inlawrev-3310	78	6	allocated	allocate	VERB
inlawrev-3310	78	7	the	the	DET
inlawrev-3310	78	8	income	income	NOUN
inlawrev-3310	78	9	ofnonresident	ofnonresident	NOUN
inlawrev-3310	78	10	professional	professional	ADJ
inlawrev-3310	78	11	athletes	athlete	NOUN
inlawrev-3310	78	12	based	base	VERB
inlawrev-3310	78	13	on	on	ADP
inlawrev-3310	78	14	their	their	PRON
inlawrev-3310	78	15	duty	duty	NOUN
inlawrev-3310	78	16	days	day	NOUN
inlawrev-3310	78	17	in	in	ADP
inlawrev-3310	78	18	the	the	DET
inlawrev-3310	78	19	taxable	taxable	ADJ
inlawrev-3310	78	20	year?^	year?^	VERB
inlawrev-3310	78	21	the	the	DET
inlawrev-3310	78	22	provision	provision	NOUN
inlawrev-3310	78	23	excludes	exclude	NOUN
inlawrev-3310	78	24	signing	sign	VERB
inlawrev-3310	78	25	bonuses	bonus	NOUN
inlawrev-3310	78	26	meeting	meet	VERB
inlawrev-3310	78	27	certain	certain	ADJ
inlawrev-3310	78	28	conditions	condition	NOUN
inlawrev-3310	78	29	from	from	ADP
inlawrev-3310	78	30	the	the	DET
inlawrev-3310	78	31	allocation	allocation	NOUN
inlawrev-3310	78	32	factor	factor	NOUN
inlawrev-3310	78	33	.	.	PUNCT
inlawrev-3310	78	34	"	"	PUNCT
inlawrev-3310	79	1	it	it	PRON
inlawrev-3310	79	2	uses	use	VERB
inlawrev-3310	79	3	total	total	ADJ
inlawrev-3310	79	4	salaries	salary	NOUN
inlawrev-3310	79	5	and	and	CCONJ
inlawrev-3310	79	6	20	20	NUM
inlawrev-3310	79	7	.	.	PUNCT
inlawrev-3310	80	1	i	i	PRON
inlawrev-3310	80	2	d.	d.	PROPN
inlawrev-3310	80	3	§	§	PROPN
inlawrev-3310	80	4	6	6	NUM
inlawrev-3310	80	5	-	-	SYM
inlawrev-3310	80	6	2.5	2.5	NUM
inlawrev-3310	80	7	-	-	PUNCT
inlawrev-3310	80	8	5	5	NUM
inlawrev-3310	80	9	-	-	NUM
inlawrev-3310	80	10	27.5	27.5	NUM
inlawrev-3310	80	11	(	(	PUNCT
inlawrev-3310	80	12	effective	effective	ADJ
inlawrev-3310	80	13	may	may	PROPN
inlawrev-3310	80	14	8	8	NUM
inlawrev-3310	80	15	,	,	PUNCT
inlawrev-3310	80	16	1997	1997	NUM
inlawrev-3310	80	17	)	)	PUNCT
inlawrev-3310	80	18	.	.	PUNCT
inlawrev-3310	81	1	21	21	NUM
inlawrev-3310	81	2	.	.	PUNCT
inlawrev-3310	82	1	h.r	h.r	PROPN
inlawrev-3310	82	2	.	.	PROPN
inlawrev-3310	82	3	1829	1829	NUM
inlawrev-3310	82	4	,	,	PUNCT
inlawrev-3310	82	5	1	1	NUM
inlawrev-3310	82	6	10th	10th	ADJ
inlawrev-3310	82	7	leg	leg	NOUN
inlawrev-3310	82	8	.	.	PUNCT
inlawrev-3310	82	9	,	,	PUNCT
inlawrev-3310	82	10	1st	1st	ADJ
inlawrev-3310	82	11	reg	reg	NOUN
inlawrev-3310	82	12	.	.	PUNCT
inlawrev-3310	83	1	sess	sess	PROPN
inlawrev-3310	83	2	.	.	PUNCT
inlawrev-3310	84	1	§	§	PROPN
inlawrev-3310	84	2	3	3	NUM
inlawrev-3310	84	3	(	(	PUNCT
inlawrev-3310	84	4	ind	ind	NOUN
inlawrev-3310	84	5	.	.	PUNCT
inlawrev-3310	84	6	1997	1997	NUM
inlawrev-3310	84	7	)	)	PUNCT
inlawrev-3310	84	8	(	(	PUNCT
inlawrev-3310	84	9	effective	effective	ADJ
inlawrev-3310	84	10	may	may	PROPN
inlawrev-3310	84	11	8	8	NUM
inlawrev-3310	84	12	,	,	PUNCT
inlawrev-3310	84	13	1997	1997	NUM
inlawrev-3310	84	14	)	)	PUNCT
inlawrev-3310	84	15	.	.	PUNCT
inlawrev-3310	85	1	22	22	NUM
inlawrev-3310	85	2	.	.	PUNCT
inlawrev-3310	86	1	ind	ind	PROPN
inlawrev-3310	86	2	.	.	PUNCT
inlawrev-3310	87	1	code	code	PROPN
inlawrev-3310	87	2	§	§	PROPN
inlawrev-3310	87	3	6	6	NUM
inlawrev-3310	87	4	-	-	SYM
inlawrev-3310	87	5	2.5	2.5	NUM
inlawrev-3310	87	6	-	-	PUNCT
inlawrev-3310	87	7	5	5	NUM
inlawrev-3310	87	8	-	-	SYM
inlawrev-3310	87	9	30	30	NUM
inlawrev-3310	87	10	(	(	PUNCT
inlawrev-3310	87	11	supp	supp	NOUN
inlawrev-3310	87	12	.	.	PUNCT
inlawrev-3310	88	1	1997	1997	NUM
inlawrev-3310	88	2	)	)	PUNCT
inlawrev-3310	88	3	(	(	PUNCT
inlawrev-3310	88	4	effective	effective	ADJ
inlawrev-3310	88	5	jan	jan	PROPN
inlawrev-3310	88	6	.	.	PROPN
inlawrev-3310	88	7	1	1	NUM
inlawrev-3310	88	8	,	,	PUNCT
inlawrev-3310	88	9	1998	1998	NUM
inlawrev-3310	88	10	)	)	PUNCT
inlawrev-3310	88	11	.	.	PUNCT
inlawrev-3310	89	1	23	23	NUM
inlawrev-3310	89	2	.	.	PUNCT
inlawrev-3310	90	1	i	i	PRON
inlawrev-3310	90	2	d.	d.	PROPN
inlawrev-3310	90	3	§	§	PROPN
inlawrev-3310	90	4	6	6	NUM
inlawrev-3310	90	5	-	-	SYM
inlawrev-3310	90	6	2.5	2.5	NUM
inlawrev-3310	90	7	-	-	PUNCT
inlawrev-3310	90	8	5	5	NUM
inlawrev-3310	90	9	-	-	SYM
inlawrev-3310	90	10	38.1	38.1	NUM
inlawrev-3310	90	11	(	(	PUNCT
inlawrev-3310	90	12	effective	effective	ADJ
inlawrev-3310	90	13	july	july	PROPN
inlawrev-3310	90	14	1	1	NUM
inlawrev-3310	90	15	,	,	PUNCT
inlawrev-3310	90	16	1997	1997	NUM
inlawrev-3310	90	17	)	)	PUNCT
inlawrev-3310	90	18	.	.	PUNCT
inlawrev-3310	91	1	24	24	NUM
inlawrev-3310	91	2	.	.	PUNCT
inlawrev-3310	92	1	i	i	PRON
inlawrev-3310	92	2	d	d	PROPN
inlawrev-3310	92	3	§	§	PROPN
inlawrev-3310	92	4	6	6	NUM
inlawrev-3310	92	5	-	-	SYM
inlawrev-3310	92	6	2.5	2.5	NUM
inlawrev-3310	92	7	-	-	PUNCT
inlawrev-3310	92	8	5	5	NUM
inlawrev-3310	92	9	-	-	SYM
inlawrev-3310	92	10	38.2	38.2	NUM
inlawrev-3310	92	11	(	(	PUNCT
inlawrev-3310	92	12	effective	effective	ADJ
inlawrev-3310	92	13	july	july	PROPN
inlawrev-3310	92	14	1	1	NUM
inlawrev-3310	92	15	,	,	PUNCT
inlawrev-3310	92	16	1997	1997	NUM
inlawrev-3310	92	17	)	)	PUNCT
inlawrev-3310	92	18	.	.	PUNCT
inlawrev-3310	93	1	25	25	NUM
inlawrev-3310	93	2	.	.	PUNCT
inlawrev-3310	94	1	personal	personal	ADJ
inlawrev-3310	94	2	or	or	CCONJ
inlawrev-3310	94	3	overnight	overnight	ADJ
inlawrev-3310	94	4	courier	courier	NOUN
inlawrev-3310	94	5	delivery	delivery	NOUN
inlawrev-3310	94	6	of	of	ADP
inlawrev-3310	94	7	payment	payment	NOUN
inlawrev-3310	94	8	by	by	ADP
inlawrev-3310	94	9	cashier	cashier	NOUN
inlawrev-3310	94	10	's	's	PART
inlawrev-3310	94	11	or	or	CCONJ
inlawrev-3310	94	12	certified	certified	ADJ
inlawrev-3310	94	13	check	check	NOUN
inlawrev-3310	94	14	or	or	CCONJ
inlawrev-3310	94	15	money	money	NOUN
inlawrev-3310	94	16	order	order	NOUN
inlawrev-3310	94	17	is	be	AUX
inlawrev-3310	94	18	also	also	ADV
inlawrev-3310	94	19	acceptable	acceptable	ADJ
inlawrev-3310	94	20	.	.	PUNCT
inlawrev-3310	95	1	26	26	NUM
inlawrev-3310	95	2	.	.	PUNCT
inlawrev-3310	96	1	ind	ind	PROPN
inlawrev-3310	96	2	.	.	PUNCT
inlawrev-3310	97	1	code	code	PROPN
inlawrev-3310	97	2	§	§	PROPN
inlawrev-3310	97	3	6	6	NUM
inlawrev-3310	97	4	-	-	SYM
inlawrev-3310	97	5	2.5	2.5	NUM
inlawrev-3310	97	6	-	-	PUNCT
inlawrev-3310	97	7	6	6	NUM
inlawrev-3310	97	8	-	-	PUNCT
inlawrev-3310	97	9	1(0	1(0	NUM
inlawrev-3310	97	10	(	(	PUNCT
inlawrev-3310	97	11	supp	supp	PROPN
inlawrev-3310	97	12	.	.	PUNCT
inlawrev-3310	98	1	1997	1997	NUM
inlawrev-3310	98	2	)	)	PUNCT
inlawrev-3310	98	3	(	(	PUNCT
inlawrev-3310	98	4	effective	effective	ADJ
inlawrev-3310	98	5	jan	jan	PROPN
inlawrev-3310	98	6	.	.	PROPN
inlawrev-3310	98	7	1	1	NUM
inlawrev-3310	98	8	,	,	PUNCT
inlawrev-3310	98	9	1998	1998	NUM
inlawrev-3310	98	10	)	)	PUNCT
inlawrev-3310	98	11	.	.	PUNCT
inlawrev-3310	99	1	27	27	NUM
inlawrev-3310	99	2	.	.	PUNCT
inlawrev-3310	100	1	i	i	PRON
inlawrev-3310	100	2	d	d	PROPN
inlawrev-3310	100	3	§	§	PROPN
inlawrev-3310	100	4	6	6	NUM
inlawrev-3310	100	5	-	-	SYM
inlawrev-3310	100	6	2.5	2.5	NUM
inlawrev-3310	100	7	-	-	PUNCT
inlawrev-3310	100	8	6	6	NUM
inlawrev-3310	100	9	-	-	PUNCT
inlawrev-3310	100	10	10(b	10(b	NUM
inlawrev-3310	100	11	)	)	PUNCT
inlawrev-3310	100	12	(	(	PUNCT
inlawrev-3310	100	13	effective	effective	ADJ
inlawrev-3310	100	14	jan	jan	PROPN
inlawrev-3310	100	15	.	.	PROPN
inlawrev-3310	100	16	1	1	NUM
inlawrev-3310	100	17	,	,	PUNCT
inlawrev-3310	100	18	1998	1998	NUM
inlawrev-3310	100	19	)	)	PUNCT
inlawrev-3310	100	20	.	.	PUNCT
inlawrev-3310	101	1	28	28	NUM
inlawrev-3310	101	2	.	.	PUNCT
inlawrev-3310	102	1	h.r	h.r	PROPN
inlawrev-3310	102	2	.	.	PROPN
inlawrev-3310	102	3	1777	1777	NUM
inlawrev-3310	102	4	,	,	PUNCT
inlawrev-3310	102	5	1	1	NUM
inlawrev-3310	102	6	10th	10th	ADJ
inlawrev-3310	102	7	leg	leg	NOUN
inlawrev-3310	102	8	.	.	PUNCT
inlawrev-3310	102	9	,	,	PUNCT
inlawrev-3310	102	10	1st	1st	ADJ
inlawrev-3310	102	11	reg	reg	NOUN
inlawrev-3310	102	12	.	.	PUNCT
inlawrev-3310	103	1	sess	sess	PROPN
inlawrev-3310	103	2	.	.	PUNCT
inlawrev-3310	104	1	§	§	PROPN
inlawrev-3310	104	2	§	§	PROPN
inlawrev-3310	104	3	2	2	NUM
inlawrev-3310	104	4	-	-	SYM
inlawrev-3310	104	5	3	3	NUM
inlawrev-3310	104	6	(	(	PUNCT
inlawrev-3310	104	7	ind	ind	NOUN
inlawrev-3310	104	8	.	.	PUNCT
inlawrev-3310	104	9	1997	1997	NUM
inlawrev-3310	104	10	)	)	PUNCT
inlawrev-3310	104	11	;	;	PUNCT
inlawrev-3310	104	12	h.r	h.r	PROPN
inlawrev-3310	104	13	.	.	PROPN
inlawrev-3310	104	14	1781	1781	NUM
inlawrev-3310	104	15	,	,	PUNCT
inlawrev-3310	104	16	1	1	NUM
inlawrev-3310	104	17	10th	10th	ADJ
inlawrev-3310	104	18	leg	leg	NOUN
inlawrev-3310	104	19	.	.	PUNCT
inlawrev-3310	104	20	,	,	PUNCT
inlawrev-3310	104	21	1st	1st	ADJ
inlawrev-3310	104	22	reg	reg	NOUN
inlawrev-3310	104	23	.	.	PUNCT
inlawrev-3310	105	1	sess	sess	PROPN
inlawrev-3310	105	2	.	.	PUNCT
inlawrev-3310	106	1	§	§	PROPN
inlawrev-3310	106	2	§	§	PROPN
inlawrev-3310	106	3	2	2	NUM
inlawrev-3310	106	4	-	-	SYM
inlawrev-3310	106	5	3	3	NUM
inlawrev-3310	106	6	(	(	PUNCT
inlawrev-3310	106	7	ind	ind	NOUN
inlawrev-3310	106	8	.	.	PUNCT
inlawrev-3310	106	9	1997	1997	NUM
inlawrev-3310	106	10	)	)	PUNCT
inlawrev-3310	106	11	;	;	PUNCT
inlawrev-3310	106	12	h.r	h.r	PROPN
inlawrev-3310	106	13	.	.	PROPN
inlawrev-3310	106	14	1784	1784	NUM
inlawrev-3310	106	15	,	,	PUNCT
inlawrev-3310	106	16	1	1	NUM
inlawrev-3310	106	17	10th	10th	ADJ
inlawrev-3310	106	18	leg	leg	NOUN
inlawrev-3310	106	19	.	.	PUNCT
inlawrev-3310	106	20	,	,	PUNCT
inlawrev-3310	106	21	1st	1st	ADJ
inlawrev-3310	106	22	reg	reg	NOUN
inlawrev-3310	106	23	.	.	PUNCT
inlawrev-3310	107	1	sess	sess	PROPN
inlawrev-3310	107	2	.	.	PUNCT
inlawrev-3310	108	1	§	§	PROPN
inlawrev-3310	108	2	§	§	PROPN
inlawrev-3310	108	3	15	15	NUM
inlawrev-3310	108	4	-	-	SYM
inlawrev-3310	108	5	16	16	NUM
inlawrev-3310	108	6	(	(	PUNCT
inlawrev-3310	108	7	ind	ind	NOUN
inlawrev-3310	108	8	.	.	PUNCT
inlawrev-3310	108	9	1997	1997	NUM
inlawrev-3310	108	10	)	)	PUNCT
inlawrev-3310	108	11	;	;	PUNCT
inlawrev-3310	108	12	s.	s.	PROPN
inlawrev-3310	108	13	6	6	NUM
inlawrev-3310	108	14	,	,	PUNCT
inlawrev-3310	108	15	1	1	NUM
inlawrev-3310	108	16	10th	10th	ADJ
inlawrev-3310	108	17	leg	leg	NOUN
inlawrev-3310	108	18	.	.	PUNCT
inlawrev-3310	108	19	,	,	PUNCT
inlawrev-3310	108	20	1	1	NUM
inlawrev-3310	108	21	10th	10th	ADJ
inlawrev-3310	108	22	leg	leg	NOUN
inlawrev-3310	108	23	.	.	PUNCT
inlawrev-3310	108	24	,	,	PUNCT
inlawrev-3310	108	25	1st	1st	PROPN
inlawrev-3310	108	26	spec	spec	NOUN
inlawrev-3310	108	27	.	.	PUNCT
inlawrev-3310	109	1	sess	sess	PROPN
inlawrev-3310	109	2	.	.	PUNCT
inlawrev-3310	110	1	§	§	PROPN
inlawrev-3310	110	2	51	51	NUM
inlawrev-3310	110	3	(	(	PUNCT
inlawrev-3310	110	4	ind	ind	NOUN
inlawrev-3310	110	5	.	.	PUNCT
inlawrev-3310	110	6	1997	1997	NUM
inlawrev-3310	110	7	)	)	PUNCT
inlawrev-3310	110	8	;	;	PUNCT
inlawrev-3310	110	9	s.	s.	PROPN
inlawrev-3310	110	10	170	170	NUM
inlawrev-3310	110	11	,	,	PUNCT
inlawrev-3310	110	12	1	1	NUM
inlawrev-3310	110	13	10th	10th	ADJ
inlawrev-3310	110	14	leg	leg	NOUN
inlawrev-3310	110	15	.	.	PUNCT
inlawrev-3310	110	16	,	,	PUNCT
inlawrev-3310	110	17	1st	1st	ADJ
inlawrev-3310	110	18	reg	reg	NOUN
inlawrev-3310	110	19	.	.	PUNCT
inlawrev-3310	111	1	sess	sess	PROPN
inlawrev-3310	111	2	.	.	PUNCT
inlawrev-3310	112	1	§	§	PROPN
inlawrev-3310	112	2	§	§	PROPN
inlawrev-3310	112	3	1	1	NUM
inlawrev-3310	112	4	-	-	SYM
inlawrev-3310	112	5	3	3	NUM
inlawrev-3310	112	6	(	(	PUNCT
inlawrev-3310	112	7	ind	ind	NOUN
inlawrev-3310	112	8	.	.	PUNCT
inlawrev-3310	112	9	1997	1997	NUM
inlawrev-3310	112	10	)	)	PUNCT
inlawrev-3310	112	11	.	.	PUNCT
inlawrev-3310	113	1	29	29	NUM
inlawrev-3310	113	2	.	.	X
inlawrev-3310	114	1	ind	ind	PROPN
inlawrev-3310	114	2	.	.	PUNCT
inlawrev-3310	115	1	code	code	PROPN
inlawrev-3310	115	2	§	§	PROPN
inlawrev-3310	115	3	6	6	NUM
inlawrev-3310	115	4	-	-	SYM
inlawrev-3310	115	5	3	3	NUM
inlawrev-3310	115	6	-	-	PUNCT
inlawrev-3310	115	7	l-3.5(a	l-3.5(a	NOUN
inlawrev-3310	115	8	)	)	PUNCT
inlawrev-3310	115	9	(	(	PUNCT
inlawrev-3310	115	10	retroactive	retroactive	ADJ
inlawrev-3310	115	11	to	to	ADP
inlawrev-3310	115	12	jan	jan	PROPN
inlawrev-3310	115	13	.	.	PROPN
inlawrev-3310	115	14	1	1	NUM
inlawrev-3310	115	15	,	,	PUNCT
inlawrev-3310	115	16	1997	1997	NUM
inlawrev-3310	115	17	)	)	PUNCT
inlawrev-3310	115	18	.	.	PUNCT
inlawrev-3310	116	1	30	30	NUM
inlawrev-3310	116	2	.	.	PUNCT
inlawrev-3310	117	1	i	i	PRON
inlawrev-3310	117	2	d	d	PROPN
inlawrev-3310	117	3	§	§	PROPN
inlawrev-3310	117	4	6	6	NUM
inlawrev-3310	117	5	-	-	SYM
inlawrev-3310	117	6	3	3	NUM
inlawrev-3310	117	7	-	-	PUNCT
inlawrev-3310	117	8	1	1	NUM
inlawrev-3310	117	9	-	-	SYM
inlawrev-3310	117	10	1	1	NUM
inlawrev-3310	117	11	1	1	NUM
inlawrev-3310	117	12	(	(	PUNCT
inlawrev-3310	117	13	retroactive	retroactive	ADJ
inlawrev-3310	117	14	to	to	ADP
inlawrev-3310	117	15	jan	jan	PROPN
inlawrev-3310	117	16	.	.	PROPN
inlawrev-3310	117	17	1	1	NUM
inlawrev-3310	117	18	,	,	PUNCT
inlawrev-3310	117	19	1997	1997	NUM
inlawrev-3310	117	20	)	)	PUNCT
inlawrev-3310	117	21	.	.	PUNCT
inlawrev-3310	118	1	31	31	NUM
inlawrev-3310	118	2	.	.	PUNCT
inlawrev-3310	119	1	m	m	AUX
inlawrev-3310	119	2	§	§	PROPN
inlawrev-3310	119	3	6	6	NUM
inlawrev-3310	119	4	-	-	SYM
inlawrev-3310	119	5	3	3	NUM
inlawrev-3310	119	6	-	-	PUNCT
inlawrev-3310	119	7	2	2	NUM
inlawrev-3310	119	8	-	-	SYM
inlawrev-3310	119	9	2	2	NUM
inlawrev-3310	119	10	(	(	PUNCT
inlawrev-3310	119	11	effective	effective	ADJ
inlawrev-3310	119	12	jan	jan	PROPN
inlawrev-3310	119	13	.	.	PROPN
inlawrev-3310	119	14	1	1	NUM
inlawrev-3310	119	15	,	,	PUNCT
inlawrev-3310	119	16	1	1	NUM
inlawrev-3310	119	17	998	998	NUM
inlawrev-3310	119	18	)	)	PUNCT
inlawrev-3310	119	19	.	.	PUNCT
inlawrev-3310	120	1	32	32	NUM
inlawrev-3310	120	2	.	.	PUNCT
inlawrev-3310	121	1	i	i	PRON
inlawrev-3310	121	2	d	d	PROPN
inlawrev-3310	121	3	§	§	PROPN
inlawrev-3310	121	4	6	6	NUM
inlawrev-3310	121	5	-	-	SYM
inlawrev-3310	121	6	3	3	NUM
inlawrev-3310	121	7	-	-	PUNCT
inlawrev-3310	121	8	2	2	NUM
inlawrev-3310	121	9	-	-	SYM
inlawrev-3310	121	10	2.7	2.7	NUM
inlawrev-3310	121	11	(	(	PUNCT
inlawrev-3310	121	12	effective	effective	ADJ
inlawrev-3310	121	13	jan	jan	PROPN
inlawrev-3310	121	14	.	.	PROPN
inlawrev-3310	121	15	1	1	NUM
inlawrev-3310	121	16	,	,	PUNCT
inlawrev-3310	121	17	1998	1998	NUM
inlawrev-3310	121	18	)	)	PUNCT
inlawrev-3310	121	19	.	.	PUNCT
inlawrev-3310	122	1	33	33	NUM
inlawrev-3310	122	2	.	.	PUNCT
inlawrev-3310	123	1	m§6	m§6	NOUN
inlawrev-3310	123	2	-	-	PUNCT
inlawrev-3310	123	3	3	3	NUM
inlawrev-3310	123	4	-	-	PUNCT
inlawrev-3310	123	5	2	2	NUM
inlawrev-3310	123	6	-	-	NUM
inlawrev-3310	123	7	2.7(a)(l)(b	2.7(a)(l)(b	NUM
inlawrev-3310	123	8	)	)	PUNCT
inlawrev-3310	123	9	,	,	PUNCT
inlawrev-3310	123	10	(	(	PUNCT
inlawrev-3310	123	11	a)(6	a)(6	NUM
inlawrev-3310	123	12	)	)	PUNCT
inlawrev-3310	123	13	.	.	PUNCT
inlawrev-3310	124	1	784	784	NUM
inlawrev-3310	124	2	indiana	indiana	PROPN
inlawrev-3310	124	3	law	law	NOUN
inlawrev-3310	124	4	review	review	NOUN
inlawrev-3310	124	5	[	[	X
inlawrev-3310	124	6	vol	vol	NOUN
inlawrev-3310	124	7	.	.	PUNCT
inlawrev-3310	125	1	31:781	31:781	NUM
inlawrev-3310	125	2	performance	performance	NOUN
inlawrev-3310	125	3	bonuses	bonus	NOUN
inlawrev-3310	125	4	times	time	VERB
inlawrev-3310	125	5	a	a	DET
inlawrev-3310	125	6	duty	duty	NOUN
inlawrev-3310	125	7	day	day	NOUN
inlawrev-3310	125	8	allocation	allocation	NOUN
inlawrev-3310	125	9	fraction	fraction	NOUN
inlawrev-3310	125	10	in	in	ADP
inlawrev-3310	125	11	which	which	PRON
inlawrev-3310	125	12	the	the	DET
inlawrev-3310	125	13	numerator	numerator	NOUN
inlawrev-3310	125	14	is	be	AUX
inlawrev-3310	125	15	the	the	DET
inlawrev-3310	125	16	number	number	NOUN
inlawrev-3310	125	17	of	of	ADP
inlawrev-3310	125	18	indiana	indiana	PROPN
inlawrev-3310	125	19	duty	duty	PROPN
inlawrev-3310	125	20	days^	days^	PROPN
inlawrev-3310	125	21	'	'	PUNCT
inlawrev-3310	125	22	*	*	PUNCT
inlawrev-3310	125	23	and	and	CCONJ
inlawrev-3310	125	24	the	the	DET
inlawrev-3310	125	25	denominator	denominator	NOUN
inlawrev-3310	125	26	is	be	AUX
inlawrev-3310	125	27	the	the	DET
inlawrev-3310	125	28	number	number	NOUN
inlawrev-3310	125	29	of	of	ADP
inlawrev-3310	125	30	total	total	ADJ
inlawrev-3310	125	31	duty	duty	NOUN
inlawrev-3310	125	32	days	day	NOUN
inlawrev-3310	125	33	in	in	ADP
inlawrev-3310	125	34	a	a	DET
inlawrev-3310	125	35	taxable	taxable	ADJ
inlawrev-3310	125	36	year.^^	year.^^	NOUN
inlawrev-3310	125	37	the	the	DET
inlawrev-3310	125	38	law	law	NOUN
inlawrev-3310	125	39	also	also	ADV
inlawrev-3310	125	40	provides	provide	VERB
inlawrev-3310	125	41	for	for	ADP
inlawrev-3310	125	42	the	the	DET
inlawrev-3310	125	43	establishment	establishment	NOUN
inlawrev-3310	125	44	of	of	ADP
inlawrev-3310	125	45	a	a	DET
inlawrev-3310	125	46	method	method	NOUN
inlawrev-3310	125	47	so	so	SCONJ
inlawrev-3310	125	48	a	a	DET
inlawrev-3310	125	49	team	team	NOUN
inlawrev-3310	125	50	may	may	AUX
inlawrev-3310	125	51	file	file	VERB
inlawrev-3310	125	52	a	a	DET
inlawrev-3310	125	53	composite	composite	ADJ
inlawrev-3310	125	54	return	return	NOUN
inlawrev-3310	125	55	on	on	ADP
inlawrev-3310	125	56	behalf	behalf	NOUN
inlawrev-3310	125	57	of	of	ADP
inlawrev-3310	125	58	all	all	DET
inlawrev-3310	125	59	players	player	NOUN
inlawrev-3310	125	60	and	and	CCONJ
inlawrev-3310	125	61	staff	staff	NOUN
inlawrev-3310	125	62	required	require	VERB
inlawrev-3310	125	63	to	to	ADP
inlawrev-3310	125	64	file.^^	file.^^	NOUN
inlawrev-3310	125	65	in	in	ADP
inlawrev-3310	125	66	the	the	DET
inlawrev-3310	125	67	fifth	fifth	ADJ
inlawrev-3310	125	68	change	change	NOUN
inlawrev-3310	125	69	,	,	PUNCT
inlawrev-3310	125	70	the	the	DET
inlawrev-3310	125	71	general	general	ADJ
inlawrev-3310	125	72	assembly	assembly	NOUN
inlawrev-3310	125	73	provided	provide	VERB
inlawrev-3310	125	74	that	that	SCONJ
inlawrev-3310	125	75	a	a	DET
inlawrev-3310	125	76	team	team	NOUN
inlawrev-3310	125	77	member	member	NOUN
inlawrev-3310	125	78	that	that	PRON
inlawrev-3310	125	79	is	be	AUX
inlawrev-3310	125	80	covered	cover	VERB
inlawrev-3310	125	81	by	by	ADP
inlawrev-3310	125	82	a	a	DET
inlawrev-3310	125	83	composite	composite	ADJ
inlawrev-3310	125	84	return	return	NOUN
inlawrev-3310	125	85	filed	file	VERB
inlawrev-3310	125	86	in	in	ADP
inlawrev-3310	125	87	accordance	accordance	NOUN
inlawrev-3310	125	88	with	with	ADP
inlawrev-3310	125	89	section	section	NOUN
inlawrev-3310	125	90	63	63	NUM
inlawrev-3310	125	91	-	-	SYM
inlawrev-3310	125	92	2	2	NUM
inlawrev-3310	125	93	-	-	SYM
inlawrev-3310	125	94	2.7	2.7	NUM
inlawrev-3310	125	95	of	of	ADP
inlawrev-3310	125	96	the	the	DET
inlawrev-3310	125	97	indiana	indiana	PROPN
inlawrev-3310	125	98	code	code	PROPN
inlawrev-3310	125	99	is	be	AUX
inlawrev-3310	125	100	not	not	PART
inlawrev-3310	125	101	required	require	VERB
inlawrev-3310	125	102	to	to	PART
inlawrev-3310	125	103	file	file	VERB
inlawrev-3310	125	104	an	an	DET
inlawrev-3310	125	105	individual	individual	ADJ
inlawrev-3310	125	106	retum.^^	retum.^^	NOUN
inlawrev-3310	125	107	sixth	sixth	ADJ
inlawrev-3310	125	108	,	,	PUNCT
inlawrev-3310	125	109	the	the	DET
inlawrev-3310	125	110	general	general	ADJ
inlawrev-3310	125	111	assembly	assembly	NOUN
inlawrev-3310	125	112	provided	provide	VERB
inlawrev-3310	125	113	that	that	SCONJ
inlawrev-3310	125	114	if	if	SCONJ
inlawrev-3310	125	115	a	a	DET
inlawrev-3310	125	116	taxpayer	taxpayer	NOUN
inlawrev-3310	125	117	takes	take	VERB
inlawrev-3310	125	118	a	a	DET
inlawrev-3310	125	119	federal	federal	ADJ
inlawrev-3310	125	120	deduction	deduction	NOUN
inlawrev-3310	125	121	from	from	ADP
inlawrev-3310	125	122	adjusted	adjust	VERB
inlawrev-3310	125	123	gross	gross	ADJ
inlawrev-3310	125	124	income	income	NOUN
inlawrev-3310	125	125	for	for	ADP
inlawrev-3310	125	126	a	a	DET
inlawrev-3310	125	127	medical	medical	ADJ
inlawrev-3310	125	128	care	care	NOUN
inlawrev-3310	125	129	savings	saving	NOUN
inlawrev-3310	125	130	account	account	NOUN
inlawrev-3310	125	131	,	,	PUNCT
inlawrev-3310	125	132	then	then	ADV
inlawrev-3310	125	133	the	the	DET
inlawrev-3310	125	134	taxpayer	taxpayer	NOUN
inlawrev-3310	125	135	is	be	AUX
inlawrev-3310	125	136	prohibited	prohibit	VERB
inlawrev-3310	125	137	from	from	ADP
inlawrev-3310	125	138	taking	take	VERB
inlawrev-3310	125	139	an	an	DET
inlawrev-3310	125	140	additional	additional	ADJ
inlawrev-3310	125	141	indiana	indiana	NOUN
inlawrev-3310	125	142	exemption	exemption	NOUN
inlawrev-3310	125	143	for	for	ADP
inlawrev-3310	125	144	a	a	DET
inlawrev-3310	125	145	medical	medical	ADJ
inlawrev-3310	125	146	care	care	NOUN
inlawrev-3310	125	147	savings	saving	NOUN
inlawrev-3310	125	148	account.^^	account.^^	NOUN
inlawrev-3310	125	149	the	the	DET
inlawrev-3310	125	150	seventh	seventh	ADJ
inlawrev-3310	125	151	change	change	NOUN
inlawrev-3310	125	152	provides	provide	VERB
inlawrev-3310	125	153	an	an	DET
inlawrev-3310	125	154	earned	earn	VERB
inlawrev-3310	125	155	income	income	NOUN
inlawrev-3310	125	156	tax	tax	NOUN
inlawrev-3310	125	157	deduction	deduction	NOUN
inlawrev-3310	125	158	for	for	ADP
inlawrev-3310	125	159	taxpayers	taxpayer	NOUN
inlawrev-3310	125	160	with	with	ADP
inlawrev-3310	125	161	dependent	dependent	ADJ
inlawrev-3310	125	162	children.^^	children.^^	NOUN
inlawrev-3310	126	1	the	the	DET
inlawrev-3310	126	2	deduction	deduction	NOUN
inlawrev-3310	126	3	is	be	AUX
inlawrev-3310	126	4	allowed	allow	VERB
inlawrev-3310	126	5	if	if	SCONJ
inlawrev-3310	126	6	80	80	NUM
inlawrev-3310	126	7	%	%	NOUN
inlawrev-3310	126	8	of	of	ADP
inlawrev-3310	126	9	the	the	DET
inlawrev-3310	126	10	taxpayer	taxpayer	NOUN
inlawrev-3310	126	11	's	's	PART
inlawrev-3310	126	12	total	total	ADJ
inlawrev-3310	126	13	income	income	NOUN
inlawrev-3310	126	14	is	be	AUX
inlawrev-3310	126	15	earned	earn	VERB
inlawrev-3310	126	16	income	income	NOUN
inlawrev-3310	126	17	and	and	CCONJ
inlawrev-3310	126	18	the	the	DET
inlawrev-3310	126	19	taxpayer	taxpayer	NOUN
inlawrev-3310	126	20	has	have	VERB
inlawrev-3310	126	21	at	at	ADV
inlawrev-3310	126	22	least	least	ADJ
inlawrev-3310	126	23	one	one	NUM
inlawrev-3310	126	24	dependent	dependent	ADJ
inlawrev-3310	126	25	child	child	NOUN
inlawrev-3310	126	26	and	and	CCONJ
inlawrev-3310	126	27	total	total	ADJ
inlawrev-3310	126	28	indiana	indiana	PROPN
inlawrev-3310	126	29	income	income	NOUN
inlawrev-3310	126	30	of	of	ADP
inlawrev-3310	126	31	less	less	ADJ
inlawrev-3310	126	32	than	than	ADP
inlawrev-3310	126	33	$	$	SYM
inlawrev-3310	126	34	12,000."*^	12,000."*^	NUM
inlawrev-3310	126	35	the	the	DET
inlawrev-3310	126	36	allowed	allow	VERB
inlawrev-3310	126	37	deduction	deduction	NOUN
inlawrev-3310	126	38	is	be	AUX
inlawrev-3310	126	39	$	$	SYM
inlawrev-3310	126	40	12,000	12,000	NUM
inlawrev-3310	126	41	minus	minus	ADP
inlawrev-3310	126	42	the	the	DET
inlawrev-3310	126	43	taxpayer	taxpayer	NOUN
inlawrev-3310	126	44	's	's	PART
inlawrev-3310	126	45	total	total	ADJ
inlawrev-3310	126	46	indiana	indiana	PROPN
inlawrev-3310	126	47	income	income	NOUN
inlawrev-3310	126	48	.	.	PUNCT
inlawrev-3310	127	1	"	"	PUNCT
inlawrev-3310	127	2	*	*	PUNCT
inlawrev-3310	127	3	*	*	PUNCT
inlawrev-3310	127	4	the	the	DET
inlawrev-3310	127	5	provisions	provision	NOUN
inlawrev-3310	127	6	also	also	ADV
inlawrev-3310	127	7	require	require	VERB
inlawrev-3310	127	8	that	that	SCONJ
inlawrev-3310	127	9	a	a	DET
inlawrev-3310	127	10	husband	husband	NOUN
inlawrev-3310	127	11	and	and	CCONJ
inlawrev-3310	127	12	wife	wife	NOUN
inlawrev-3310	127	13	file	file	VERB
inlawrev-3310	127	14	a	a	DET
inlawrev-3310	127	15	joint	joint	ADJ
inlawrev-3310	127	16	or	or	CCONJ
inlawrev-3310	127	17	separate	separate	ADJ
inlawrev-3310	127	18	return	return	NOUN
inlawrev-3310	127	19	consistent	consistent	ADJ
inlawrev-3310	127	20	with	with	ADP
inlawrev-3310	127	21	the	the	DET
inlawrev-3310	127	22	federal	federal	ADJ
inlawrev-3310	127	23	income	income	NOUN
inlawrev-3310	127	24	tax	tax	PROPN
inlawrev-3310	127	25	retum(s	retum(s	PROPN
inlawrev-3310	127	26	)	)	PUNCT
inlawrev-3310	127	27	they	they	PRON
inlawrev-3310	127	28	file	file	VERB
inlawrev-3310	127	29	.	.	PUNCT
inlawrev-3310	128	1	"*^	"*^	NOUN
inlawrev-3310	129	1	the	the	DET
inlawrev-3310	129	2	deduction	deduction	NOUN
inlawrev-3310	129	3	is	be	AUX
inlawrev-3310	129	4	permitted	permit	VERB
inlawrev-3310	129	5	for	for	ADP
inlawrev-3310	129	6	taxable	taxable	ADJ
inlawrev-3310	129	7	years	year	NOUN
inlawrev-3310	129	8	1997	1997	NUM
inlawrev-3310	129	9	through	through	ADP
inlawrev-3310	129	10	2000	2000	NUM
inlawrev-3310	129	11	only	only	ADV
inlawrev-3310	129	12	.	.	PUNCT
inlawrev-3310	130	1	"*^	"*^	NOUN
inlawrev-3310	130	2	eighth	eighth	ADV
inlawrev-3310	130	3	,	,	PUNCT
inlawrev-3310	130	4	the	the	DET
inlawrev-3310	130	5	general	general	ADJ
inlawrev-3310	130	6	assembly	assembly	NOUN
inlawrev-3310	130	7	provided	provide	VERB
inlawrev-3310	130	8	that	that	SCONJ
inlawrev-3310	130	9	after	after	ADP
inlawrev-3310	130	10	december	december	PROPN
inlawrev-3310	130	11	31	31	NUM
inlawrev-3310	130	12	,	,	PUNCT
inlawrev-3310	130	13	1997	1997	NUM
inlawrev-3310	130	14	,	,	PUNCT
inlawrev-3310	130	15	the	the	DET
inlawrev-3310	130	16	threshold	threshold	NOUN
inlawrev-3310	130	17	amount	amount	NOUN
inlawrev-3310	130	18	for	for	ADP
inlawrev-3310	130	19	requiring	require	VERB
inlawrev-3310	130	20	that	that	DET
inlawrev-3310	130	21	quarterly	quarterly	ADJ
inlawrev-3310	130	22	adjusted	adjust	VERB
inlawrev-3310	130	23	gross	gross	ADJ
inlawrev-3310	130	24	income	income	NOUN
inlawrev-3310	130	25	tax	tax	NOUN
inlawrev-3310	130	26	payments	payment	NOUN
inlawrev-3310	130	27	by	by	ADP
inlawrev-3310	130	28	corporations	corporation	NOUN
inlawrev-3310	130	29	be	be	AUX
inlawrev-3310	130	30	remitted	remit	VERB
inlawrev-3310	130	31	by	by	ADP
inlawrev-3310	130	32	electronic	electronic	ADJ
inlawrev-3310	130	33	funds	fund	NOUN
inlawrev-3310	130	34	transfer	transfer	NOUN
inlawrev-3310	130	35	"	"	PUNCT
inlawrev-3310	130	36	*	*	PUNCT
inlawrev-3310	130	37	"	"	PUNCT
inlawrev-3310	130	38	*	*	PUNCT
inlawrev-3310	130	39	was	be	AUX
inlawrev-3310	130	40	lowered	lower	VERB
inlawrev-3310	130	41	from	from	ADP
inlawrev-3310	130	42	$	$	SYM
inlawrev-3310	130	43	20,000	20,000	NUM
inlawrev-3310	130	44	to	to	PART
inlawrev-3310	130	45	$	$	SYM
inlawrev-3310	130	46	10,000."*^	10,000."*^	NUM
inlawrev-3310	130	47	the	the	DET
inlawrev-3310	130	48	change	change	NOUN
inlawrev-3310	130	49	also	also	ADV
inlawrev-3310	130	50	provides	provide	VERB
inlawrev-3310	130	51	that	that	SCONJ
inlawrev-3310	130	52	the	the	DET
inlawrev-3310	130	53	quarterly	quarterly	ADJ
inlawrev-3310	130	54	payment	payment	NOUN
inlawrev-3310	130	55	dates	date	NOUN
inlawrev-3310	130	56	established	establish	VERB
inlawrev-3310	130	57	in	in	ADP
inlawrev-3310	130	58	1994	1994	NUM
inlawrev-3310	130	59	are	be	AUX
inlawrev-3310	130	60	permanent	permanent	ADJ
inlawrev-3310	130	61	.	.	PUNCT
inlawrev-3310	131	1	"*^	"*^	NOUN
inlawrev-3310	132	1	ninth	ninth	ADJ
inlawrev-3310	132	2	,	,	PUNCT
inlawrev-3310	132	3	the	the	DET
inlawrev-3310	132	4	general	general	ADJ
inlawrev-3310	132	5	assembly	assembly	NOUN
inlawrev-3310	132	6	also	also	ADV
inlawrev-3310	132	7	lowered	lower	VERB
inlawrev-3310	132	8	the	the	DET
inlawrev-3310	132	9	threshold	threshold	NOUN
inlawrev-3310	132	10	amount	amount	NOUN
inlawrev-3310	132	11	which	which	PRON
inlawrev-3310	132	12	requires	require	VERB
inlawrev-3310	132	13	monthly	monthly	ADJ
inlawrev-3310	132	14	employer	employer	NOUN
inlawrev-3310	132	15	withholding	withholding	NOUN
inlawrev-3310	132	16	of	of	ADP
inlawrev-3310	132	17	employee	employee	NOUN
inlawrev-3310	132	18	taxes	taxis	NOUN
inlawrev-3310	132	19	to	to	PART
inlawrev-3310	132	20	be	be	AUX
inlawrev-3310	132	21	remitted	remit	VERB
inlawrev-3310	132	22	by	by	ADP
inlawrev-3310	132	23	electronic	electronic	ADJ
inlawrev-3310	132	24	funds	fund	NOUN
inlawrev-3310	132	25	transfer"*^	transfer"*^	NOUN
inlawrev-3310	132	26	from	from	ADP
inlawrev-3310	132	27	$	$	SYM
inlawrev-3310	132	28	20,000	20,000	NUM
inlawrev-3310	132	29	to	to	PART
inlawrev-3310	132	30	$	$	SYM
inlawrev-3310	132	31	10,000."*^	10,000."*^	NUM
inlawrev-3310	132	32	tenth	tenth	NOUN
inlawrev-3310	132	33	,	,	PUNCT
inlawrev-3310	132	34	the	the	DET
inlawrev-3310	132	35	general	general	ADJ
inlawrev-3310	132	36	assembly	assembly	NOUN
inlawrev-3310	132	37	enacted	enact	VERB
inlawrev-3310	132	38	legislation	legislation	NOUN
inlawrev-3310	132	39	which	which	PRON
inlawrev-3310	132	40	requires	require	VERB
inlawrev-3310	132	41	river	river	NOUN
inlawrev-3310	132	42	boat	boat	NOUN
inlawrev-3310	132	43	operators	operator	NOUN
inlawrev-3310	132	44	to	to	PART
inlawrev-3310	132	45	withhold	withhold	VERB
inlawrev-3310	132	46	from	from	ADP
inlawrev-3310	132	47	winnings	winning	NOUN
inlawrev-3310	132	48	indiana	indiana	PROPN
inlawrev-3310	132	49	adjusted	adjust	VERB
inlawrev-3310	132	50	gross	gross	ADJ
inlawrev-3310	132	51	income	income	NOUN
inlawrev-3310	132	52	tax	tax	NOUN
inlawrev-3310	132	53	whenever	whenever	SCONJ
inlawrev-3310	132	54	34	34	NUM
inlawrev-3310	132	55	.	.	PUNCT
inlawrev-3310	133	1	i	i	PRON
inlawrev-3310	133	2	d.	d.	PROPN
inlawrev-3310	133	3	§	§	PROPN
inlawrev-3310	133	4	6	6	NUM
inlawrev-3310	133	5	-	-	SYM
inlawrev-3310	133	6	3	3	NUM
inlawrev-3310	133	7	-	-	PUNCT
inlawrev-3310	133	8	2	2	NUM
inlawrev-3310	133	9	-	-	PUNCT
inlawrev-3310	133	10	2.7(a)(2	2.7(a)(2	NOUN
inlawrev-3310	133	11	)	)	PUNCT
inlawrev-3310	133	12	.	.	PUNCT
inlawrev-3310	134	1	35	35	NUM
inlawrev-3310	134	2	.	.	PUNCT
inlawrev-3310	135	1	i	i	PRON
inlawrev-3310	135	2	d.	d.	PROPN
inlawrev-3310	135	3	§	§	PROPN
inlawrev-3310	135	4	6	6	NUM
inlawrev-3310	135	5	-	-	SYM
inlawrev-3310	135	6	3	3	NUM
inlawrev-3310	135	7	-	-	PUNCT
inlawrev-3310	135	8	2	2	NUM
inlawrev-3310	135	9	-	-	SYM
inlawrev-3310	135	10	2.7(b	2.7(b	NUM
inlawrev-3310	135	11	)	)	PUNCT
inlawrev-3310	135	12	.	.	PUNCT
inlawrev-3310	136	1	36	36	NUM
inlawrev-3310	136	2	.	.	PUNCT
inlawrev-3310	137	1	i	i	PRON
inlawrev-3310	137	2	d	d	PROPN
inlawrev-3310	137	3	§	§	PROPN
inlawrev-3310	137	4	6	6	NUM
inlawrev-3310	137	5	-	-	SYM
inlawrev-3310	137	6	3	3	NUM
inlawrev-3310	137	7	-	-	PUNCT
inlawrev-3310	137	8	2	2	NUM
inlawrev-3310	137	9	-	-	PUNCT
inlawrev-3310	137	10	2.7(d)(2	2.7(d)(2	NOUN
inlawrev-3310	137	11	)	)	PUNCT
inlawrev-3310	137	12	.	.	PUNCT
inlawrev-3310	138	1	37	37	NUM
inlawrev-3310	138	2	.	.	PUNCT
inlawrev-3310	139	1	i	i	PRON
inlawrev-3310	139	2	d	d	PROPN
inlawrev-3310	139	3	§	§	PROPN
inlawrev-3310	139	4	6	6	NUM
inlawrev-3310	139	5	-	-	SYM
inlawrev-3310	139	6	3	3	NUM
inlawrev-3310	139	7	-	-	PUNCT
inlawrev-3310	139	8	4	4	NUM
inlawrev-3310	139	9	-	-	SYM
inlawrev-3310	139	10	1	1	NUM
inlawrev-3310	139	11	(	(	PUNCT
inlawrev-3310	139	12	effective	effective	ADJ
inlawrev-3310	139	13	jan	jan	PROPN
inlawrev-3310	139	14	.	.	PROPN
inlawrev-3310	139	15	1	1	NUM
inlawrev-3310	139	16	,	,	PUNCT
inlawrev-3310	139	17	1998	1998	NUM
inlawrev-3310	139	18	)	)	PUNCT
inlawrev-3310	139	19	.	.	PUNCT
inlawrev-3310	140	1	38	38	NUM
inlawrev-3310	140	2	.	.	PUNCT
inlawrev-3310	141	1	i	i	PRON
inlawrev-3310	141	2	d	d	PROPN
inlawrev-3310	141	3	§	§	PROPN
inlawrev-3310	141	4	6	6	NUM
inlawrev-3310	141	5	-	-	SYM
inlawrev-3310	141	6	3	3	NUM
inlawrev-3310	141	7	-	-	PUNCT
inlawrev-3310	141	8	2	2	NUM
inlawrev-3310	141	9	-	-	NUM
inlawrev-3310	141	10	18(g	18(g	NUM
inlawrev-3310	141	11	)	)	PUNCT
inlawrev-3310	141	12	(	(	PUNCT
inlawrev-3310	141	13	effective	effective	ADJ
inlawrev-3310	141	14	jan	jan	PROPN
inlawrev-3310	141	15	.	.	PROPN
inlawrev-3310	141	16	1	1	NUM
inlawrev-3310	141	17	,	,	PUNCT
inlawrev-3310	141	18	1998	1998	NUM
inlawrev-3310	141	19	)	)	PUNCT
inlawrev-3310	141	20	.	.	PUNCT
inlawrev-3310	142	1	39	39	NUM
inlawrev-3310	142	2	.	.	PUNCT
inlawrev-3310	143	1	i	i	PRON
inlawrev-3310	143	2	d	d	PROPN
inlawrev-3310	143	3	§	§	PROPN
inlawrev-3310	143	4	6	6	NUM
inlawrev-3310	143	5	-	-	SYM
inlawrev-3310	143	6	3	3	NUM
inlawrev-3310	143	7	-	-	NUM
inlawrev-3310	143	8	2.5	2.5	NUM
inlawrev-3310	143	9	-	-	SYM
inlawrev-3310	143	10	1	1	NUM
inlawrev-3310	143	11	(	(	PUNCT
inlawrev-3310	143	12	retroactive	retroactive	ADJ
inlawrev-3310	143	13	to	to	ADP
inlawrev-3310	143	14	jan	jan	PROPN
inlawrev-3310	143	15	.	.	PROPN
inlawrev-3310	143	16	1	1	NUM
inlawrev-3310	143	17	,	,	PUNCT
inlawrev-3310	143	18	1997	1997	NUM
inlawrev-3310	143	19	)	)	PUNCT
inlawrev-3310	143	20	.	.	PUNCT
inlawrev-3310	144	1	40	40	NUM
inlawrev-3310	144	2	.	.	PUNCT
inlawrev-3310	145	1	i	i	PRON
inlawrev-3310	145	2	d	d	PROPN
inlawrev-3310	145	3	§	§	PROPN
inlawrev-3310	145	4	6	6	NUM
inlawrev-3310	145	5	-	-	SYM
inlawrev-3310	145	6	3	3	NUM
inlawrev-3310	145	7	-	-	NUM
inlawrev-3310	145	8	2.5	2.5	NUM
inlawrev-3310	145	9	-	-	SYM
inlawrev-3310	145	10	6	6	NUM
inlawrev-3310	145	11	.	.	NOUN
inlawrev-3310	145	12	41	41	NUM
inlawrev-3310	145	13	.	.	PUNCT
inlawrev-3310	145	14	/i/.	/i/.	X
inlawrev-3310	146	1	§	§	PROPN
inlawrev-3310	146	2	6	6	NUM
inlawrev-3310	146	3	-	-	SYM
inlawrev-3310	146	4	3	3	NUM
inlawrev-3310	146	5	-	-	NUM
inlawrev-3310	146	6	2.5	2.5	NUM
inlawrev-3310	146	7	-	-	SYM
inlawrev-3310	146	8	7	7	NUM
inlawrev-3310	146	9	.	.	NUM
inlawrev-3310	146	10	42	42	NUM
inlawrev-3310	146	11	.	.	PUNCT
inlawrev-3310	147	1	i	i	PRON
inlawrev-3310	147	2	d	d	PROPN
inlawrev-3310	147	3	§	§	PROPN
inlawrev-3310	147	4	6	6	NUM
inlawrev-3310	147	5	-	-	SYM
inlawrev-3310	147	6	3	3	NUM
inlawrev-3310	147	7	-	-	NUM
inlawrev-3310	147	8	2.5	2.5	NUM
inlawrev-3310	147	9	-	-	SYM
inlawrev-3310	147	10	8	8	NUM
inlawrev-3310	147	11	.	.	NUM
inlawrev-3310	147	12	43	43	NUM
inlawrev-3310	147	13	.	.	PUNCT
inlawrev-3310	148	1	m§	m§	PROPN
inlawrev-3310	148	2	6	6	NUM
inlawrev-3310	148	3	-	-	SYM
inlawrev-3310	148	4	3	3	NUM
inlawrev-3310	148	5	-	-	NUM
inlawrev-3310	148	6	2.5	2.5	NUM
inlawrev-3310	148	7	-	-	SYM
inlawrev-3310	148	8	1	1	NUM
inlawrev-3310	148	9	.	.	NUM
inlawrev-3310	148	10	44	44	NUM
inlawrev-3310	148	11	.	.	PUNCT
inlawrev-3310	149	1	personal	personal	ADJ
inlawrev-3310	149	2	or	or	CCONJ
inlawrev-3310	149	3	overnight	overnight	ADJ
inlawrev-3310	149	4	courier	courier	NOUN
inlawrev-3310	149	5	delivery	delivery	NOUN
inlawrev-3310	149	6	of	of	ADP
inlawrev-3310	149	7	payment	payment	NOUN
inlawrev-3310	149	8	by	by	ADP
inlawrev-3310	149	9	cashier	cashier	NOUN
inlawrev-3310	149	10	's	's	PART
inlawrev-3310	149	11	or	or	CCONJ
inlawrev-3310	149	12	certified	certified	ADJ
inlawrev-3310	149	13	check	check	NOUN
inlawrev-3310	149	14	or	or	CCONJ
inlawrev-3310	149	15	money	money	NOUN
inlawrev-3310	149	16	order	order	NOUN
inlawrev-3310	149	17	is	be	AUX
inlawrev-3310	149	18	also	also	ADV
inlawrev-3310	149	19	acceptable	acceptable	ADJ
inlawrev-3310	149	20	.	.	PUNCT
inlawrev-3310	150	1	45	45	NUM
inlawrev-3310	150	2	.	.	PUNCT
inlawrev-3310	150	3	ind	ind	PROPN
inlawrev-3310	150	4	.	.	PUNCT
inlawrev-3310	151	1	code	code	PROPN
inlawrev-3310	151	2	§	§	PROPN
inlawrev-3310	151	3	6	6	NUM
inlawrev-3310	151	4	-	-	SYM
inlawrev-3310	151	5	3	3	NUM
inlawrev-3310	151	6	-	-	PUNCT
inlawrev-3310	151	7	4	4	NUM
inlawrev-3310	151	8	-	-	SYM
inlawrev-3310	151	9	4	4	NUM
inlawrev-3310	151	10	.	.	NOUN
inlawrev-3310	151	11	1	1	NUM
inlawrev-3310	151	12	(	(	PUNCT
inlawrev-3310	151	13	supp	supp	NOUN
inlawrev-3310	151	14	.	.	PUNCT
inlawrev-3310	152	1	1997	1997	NUM
inlawrev-3310	152	2	)	)	PUNCT
inlawrev-3310	152	3	(	(	PUNCT
inlawrev-3310	152	4	effective	effective	ADJ
inlawrev-3310	152	5	july	july	PROPN
inlawrev-3310	152	6	1	1	NUM
inlawrev-3310	152	7	,	,	PUNCT
inlawrev-3310	152	8	1997	1997	NUM
inlawrev-3310	152	9	)	)	PUNCT
inlawrev-3310	152	10	.	.	PUNCT
inlawrev-3310	153	1	46	46	NUM
inlawrev-3310	153	2	.	.	PUNCT
inlawrev-3310	154	1	i	i	PRON
inlawrev-3310	154	2	d	d	PROPN
inlawrev-3310	154	3	47	47	NUM
inlawrev-3310	154	4	.	.	PUNCT
inlawrev-3310	155	1	personal	personal	ADJ
inlawrev-3310	155	2	or	or	CCONJ
inlawrev-3310	155	3	overnight	overnight	ADJ
inlawrev-3310	155	4	courier	courier	NOUN
inlawrev-3310	155	5	delivery	delivery	NOUN
inlawrev-3310	155	6	of	of	ADP
inlawrev-3310	155	7	payment	payment	NOUN
inlawrev-3310	155	8	by	by	ADP
inlawrev-3310	155	9	cashier	cashier	NOUN
inlawrev-3310	155	10	's	's	PART
inlawrev-3310	155	11	or	or	CCONJ
inlawrev-3310	155	12	certified	certified	ADJ
inlawrev-3310	155	13	check	check	NOUN
inlawrev-3310	155	14	or	or	CCONJ
inlawrev-3310	155	15	money	money	NOUN
inlawrev-3310	155	16	order	order	NOUN
inlawrev-3310	155	17	is	be	AUX
inlawrev-3310	155	18	also	also	ADV
inlawrev-3310	155	19	acceptable	acceptable	ADJ
inlawrev-3310	155	20	.	.	PUNCT
inlawrev-3310	156	1	48	48	NUM
inlawrev-3310	156	2	.	.	PUNCT
inlawrev-3310	157	1	ind	ind	PROPN
inlawrev-3310	157	2	.	.	PUNCT
inlawrev-3310	158	1	code	code	PROPN
inlawrev-3310	158	2	§	§	PROPN
inlawrev-3310	158	3	6	6	NUM
inlawrev-3310	158	4	-	-	SYM
inlawrev-3310	158	5	3	3	NUM
inlawrev-3310	158	6	-	-	PUNCT
inlawrev-3310	158	7	4	4	NUM
inlawrev-3310	158	8	-	-	SYM
inlawrev-3310	158	9	8	8	NUM
inlawrev-3310	158	10	.	.	NOUN
inlawrev-3310	158	11	1(d	1(d	NUM
inlawrev-3310	158	12	)	)	PUNCT
inlawrev-3310	158	13	(	(	PUNCT
inlawrev-3310	158	14	supp	supp	PROPN
inlawrev-3310	158	15	.	.	PUNCT
inlawrev-3310	159	1	1997	1997	NUM
inlawrev-3310	159	2	)	)	PUNCT
inlawrev-3310	159	3	(	(	PUNCT
inlawrev-3310	159	4	effective	effective	ADJ
inlawrev-3310	159	5	jan	jan	PROPN
inlawrev-3310	159	6	.	.	PROPN
inlawrev-3310	159	7	1	1	NUM
inlawrev-3310	159	8	,	,	PUNCT
inlawrev-3310	159	9	1998	1998	NUM
inlawrev-3310	159	10	)	)	PUNCT
inlawrev-3310	159	11	.	.	PUNCT
inlawrev-3310	160	1	1998	1998	NUM
inlawrev-3310	160	2	]	]	PUNCT
inlawrev-3310	160	3	taxation	taxation	NOUN
inlawrev-3310	160	4	785	785	NUM
inlawrev-3310	160	5	the	the	DET
inlawrev-3310	160	6	operator	operator	NOUN
inlawrev-3310	160	7	is	be	AUX
inlawrev-3310	160	8	required	require	VERB
inlawrev-3310	160	9	to	to	PART
inlawrev-3310	160	10	withhold	withhold	VERB
inlawrev-3310	160	11	from	from	ADP
inlawrev-3310	160	12	federal	federal	ADJ
inlawrev-3310	160	13	income	income	NOUN
inlawrev-3310	160	14	tax	tax	NOUN
inlawrev-3310	160	15	.	.	PUNCT
inlawrev-3310	161	1	"*^	"*^	NOUN
inlawrev-3310	161	2	in	in	ADP
inlawrev-3310	161	3	the	the	DET
inlawrev-3310	161	4	area	area	NOUN
inlawrev-3310	161	5	of	of	ADP
inlawrev-3310	161	6	tax	tax	NOUN
inlawrev-3310	161	7	credits	credit	NOUN
inlawrev-3310	161	8	,	,	PUNCT
inlawrev-3310	161	9	the	the	DET
inlawrev-3310	161	10	general	general	ADJ
inlawrev-3310	161	11	assembly	assembly	NOUN
inlawrev-3310	161	12	enacted	enact	VERB
inlawrev-3310	161	13	into	into	ADP
inlawrev-3310	161	14	law	law	NOUN
inlawrev-3310	161	15	five	five	NUM
inlawrev-3310	161	16	bills	bill	NOUN
inlawrev-3310	161	17	which	which	PRON
inlawrev-3310	161	18	contain	contain	VERB
inlawrev-3310	161	19	eleven	eleven	NUM
inlawrev-3310	161	20	key	key	ADJ
inlawrev-3310	161	21	provisions.^^	provisions.^^	NOUN
inlawrev-3310	161	22	the	the	DET
inlawrev-3310	161	23	first	first	ADJ
inlawrev-3310	161	24	ofthese	ofthese	ADJ
inlawrev-3310	161	25	provisions	provision	NOUN
inlawrev-3310	161	26	increases	increase	VERB
inlawrev-3310	161	27	the	the	DET
inlawrev-3310	161	28	maximum	maximum	ADJ
inlawrev-3310	161	29	value	value	NOUN
inlawrev-3310	161	30	of	of	ADP
inlawrev-3310	161	31	neighborhood	neighborhood	NOUN
inlawrev-3310	161	32	assistance	assistance	NOUN
inlawrev-3310	161	33	credits	credit	NOUN
inlawrev-3310	161	34	from	from	ADP
inlawrev-3310	161	35	$	$	SYM
inlawrev-3310	161	36	1.5	1.5	NUM
inlawrev-3310	161	37	million	million	NUM
inlawrev-3310	161	38	to	to	PART
inlawrev-3310	161	39	$	$	SYM
inlawrev-3310	161	40	2.5	2.5	NUM
inlawrev-3310	161	41	million	million	NUM
inlawrev-3310	161	42	per	per	ADP
inlawrev-3310	161	43	fiscal	fiscal	ADJ
inlawrev-3310	161	44	year.^^	year.^^	NOUN
inlawrev-3310	161	45	second	second	ADJ
inlawrev-3310	161	46	,	,	PUNCT
inlawrev-3310	161	47	the	the	DET
inlawrev-3310	161	48	general	general	ADJ
inlawrev-3310	161	49	assembly	assembly	NOUN
inlawrev-3310	161	50	provided	provide	VERB
inlawrev-3310	161	51	that	that	SCONJ
inlawrev-3310	161	52	the	the	DET
inlawrev-3310	161	53	computer	computer	NOUN
inlawrev-3310	161	54	donation	donation	NOUN
inlawrev-3310	161	55	tax	tax	NOUN
inlawrev-3310	161	56	credit	credit	NOUN
inlawrev-3310	161	57	shall	shall	AUX
inlawrev-3310	161	58	be	be	AUX
inlawrev-3310	161	59	$	$	SYM
inlawrev-3310	161	60	100	100	NUM
inlawrev-3310	161	61	instead	instead	ADV
inlawrev-3310	161	62	of	of	ADP
inlawrev-3310	161	63	the	the	DET
inlawrev-3310	161	64	current	current	ADJ
inlawrev-3310	161	65	$	$	SYM
inlawrev-3310	161	66	125.^^	125.^^	NOUN
inlawrev-3310	161	67	the	the	DET
inlawrev-3310	161	68	third	third	ADJ
inlawrev-3310	161	69	provision	provision	NOUN
inlawrev-3310	161	70	permits	permit	VERB
inlawrev-3310	161	71	education	education	NOUN
inlawrev-3310	161	72	service	service	NOUN
inlawrev-3310	161	73	centers	center	NOUN
inlawrev-3310	161	74	to	to	PART
inlawrev-3310	161	75	sell	sell	VERB
inlawrev-3310	161	76	computers	computer	NOUN
inlawrev-3310	161	77	to	to	ADP
inlawrev-3310	161	78	the	the	DET
inlawrev-3310	161	79	parents	parent	NOUN
inlawrev-3310	161	80	or	or	CCONJ
inlawrev-3310	161	81	guardians	guardian	NOUN
inlawrev-3310	161	82	of	of	ADP
inlawrev-3310	161	83	school	school	NOUN
inlawrev-3310	161	84	children	child	NOUN
inlawrev-3310	161	85	enrolled	enrol	VERB
inlawrev-3310	161	86	in	in	ADP
inlawrev-3310	161	87	computer	computer	NOUN
inlawrev-3310	161	88	education	education	NOUN
inlawrev-3310	161	89	programs	program	NOUN
inlawrev-3310	161	90	,	,	PUNCT
inlawrev-3310	161	91	if	if	SCONJ
inlawrev-3310	161	92	the	the	DET
inlawrev-3310	161	93	computer	computer	NOUN
inlawrev-3310	161	94	will	will	AUX
inlawrev-3310	161	95	be	be	AUX
inlawrev-3310	161	96	used	use	VERB
inlawrev-3310	161	97	by	by	ADP
inlawrev-3310	161	98	the	the	DET
inlawrev-3310	161	99	child	child	NOUN
inlawrev-3310	161	100	for	for	ADP
inlawrev-3310	161	101	educational	educational	ADJ
inlawrev-3310	161	102	purposes.^^	purposes.^^	NOUN
inlawrev-3310	161	103	fourth	fourth	ADJ
inlawrev-3310	161	104	,	,	PUNCT
inlawrev-3310	161	105	the	the	DET
inlawrev-3310	161	106	general	general	ADJ
inlawrev-3310	161	107	assembly	assembly	NOUN
inlawrev-3310	161	108	removed	remove	VERB
inlawrev-3310	161	109	the	the	DET
inlawrev-3310	161	110	prohibition	prohibition	NOUN
inlawrev-3310	161	111	against	against	ADP
inlawrev-3310	161	112	the	the	DET
inlawrev-3310	161	113	service	service	NOUN
inlawrev-3310	161	114	center	center	NOUN
inlawrev-3310	161	115	selling	sell	VERB
inlawrev-3310	161	116	a	a	DET
inlawrev-3310	161	117	computer	computer	NOUN
inlawrev-3310	161	118	for	for	ADP
inlawrev-3310	161	119	more	more	ADJ
inlawrev-3310	161	120	than	than	ADP
inlawrev-3310	161	121	$	$	SYM
inlawrev-3310	161	122	500	500	NUM
inlawrev-3310	161	123	and	and	CCONJ
inlawrev-3310	161	124	added	add	VERB
inlawrev-3310	161	125	a	a	DET
inlawrev-3310	161	126	provision	provision	NOUN
inlawrev-3310	161	127	allowing	allow	VERB
inlawrev-3310	161	128	the	the	DET
inlawrev-3310	161	129	service	service	NOUN
inlawrev-3310	161	130	center	center	NOUN
inlawrev-3310	161	131	to	to	PART
inlawrev-3310	161	132	include	include	VERB
inlawrev-3310	161	133	a	a	DET
inlawrev-3310	161	134	reasonable	reasonable	ADJ
inlawrev-3310	161	135	allowance	allowance	NOUN
inlawrev-3310	161	136	for	for	ADP
inlawrev-3310	161	137	operating	operate	VERB
inlawrev-3310	161	138	overhead	overhead	ADV
inlawrev-3310	161	139	with	with	ADP
inlawrev-3310	161	140	the	the	DET
inlawrev-3310	161	141	center	center	NOUN
inlawrev-3310	161	142	's	's	PART
inlawrev-3310	161	143	operating	operating	NOUN
inlawrev-3310	161	144	expenses	expense	NOUN
inlawrev-3310	161	145	in	in	ADP
inlawrev-3310	161	146	purchasing	purchasing	NOUN
inlawrev-3310	161	147	,	,	PUNCT
inlawrev-3310	161	148	inspecting	inspecting	NOUN
inlawrev-3310	161	149	,	,	PUNCT
inlawrev-3310	161	150	testing	testing	NOUN
inlawrev-3310	161	151	,	,	PUNCT
inlawrev-3310	161	152	and	and	CCONJ
inlawrev-3310	161	153	refurbishing	refurbish	VERB
inlawrev-3310	161	154	the	the	DET
inlawrev-3310	161	155	computer	computer	NOUN
inlawrev-3310	161	156	equipment	equipment	NOUN
inlawrev-3310	161	157	when	when	SCONJ
inlawrev-3310	161	158	calculating	calculate	VERB
inlawrev-3310	161	159	the	the	DET
inlawrev-3310	161	160	resale	resale	NOUN
inlawrev-3310	161	161	price.^	price.^	NOUN
inlawrev-3310	161	162	"	"	PUNCT
inlawrev-3310	161	163	*	*	NOUN
inlawrev-3310	161	164	fifth	fifth	ADJ
inlawrev-3310	161	165	,	,	PUNCT
inlawrev-3310	161	166	the	the	DET
inlawrev-3310	161	167	general	general	ADJ
inlawrev-3310	161	168	assembly	assembly	NOUN
inlawrev-3310	161	169	deleted	delete	VERB
inlawrev-3310	161	170	the	the	DET
inlawrev-3310	161	171	requirement	requirement	NOUN
inlawrev-3310	161	172	that	that	SCONJ
inlawrev-3310	161	173	when	when	SCONJ
inlawrev-3310	161	174	the	the	DET
inlawrev-3310	161	175	board	board	NOUN
inlawrev-3310	161	176	of	of	ADP
inlawrev-3310	161	177	education	education	NOUN
inlawrev-3310	161	178	performs	perform	VERB
inlawrev-3310	161	179	an	an	DET
inlawrev-3310	161	180	annual	annual	ADJ
inlawrev-3310	161	181	review	review	NOUN
inlawrev-3310	161	182	of	of	ADP
inlawrev-3310	161	183	the	the	DET
inlawrev-3310	161	184	program	program	NOUN
inlawrev-3310	161	185	,	,	PUNCT
inlawrev-3310	161	186	the	the	DET
inlawrev-3310	161	187	review	review	NOUN
inlawrev-3310	161	188	report	report	NOUN
inlawrev-3310	161	189	include	include	VERB
inlawrev-3310	161	190	the	the	DET
inlawrev-3310	161	191	board	board	NOUN
inlawrev-3310	161	192	's	's	PART
inlawrev-3310	161	193	recommendation	recommendation	NOUN
inlawrev-3310	161	194	regarding	regard	VERB
inlawrev-3310	161	195	the	the	DET
inlawrev-3310	161	196	continuation	continuation	NOUN
inlawrev-3310	161	197	of	of	ADP
inlawrev-3310	161	198	the	the	DET
inlawrev-3310	161	199	program	program	NOUN
inlawrev-3310	161	200	and	and	CCONJ
inlawrev-3310	161	201	tax	tax	NOUN
inlawrev-3310	161	202	credits.^^	credits.^^	X
inlawrev-3310	161	203	sixth	sixth	ADJ
inlawrev-3310	161	204	,	,	PUNCT
inlawrev-3310	161	205	the	the	DET
inlawrev-3310	161	206	general	general	ADJ
inlawrev-3310	161	207	assembly	assembly	NOUN
inlawrev-3310	161	208	defined	define	VERB
inlawrev-3310	161	209	a	a	DET
inlawrev-3310	161	210	taxpayer	taxpayer	NOUN
inlawrev-3310	161	211	for	for	ADP
inlawrev-3310	161	212	purposes	purpose	NOUN
inlawrev-3310	161	213	of	of	ADP
inlawrev-3310	161	214	the	the	DET
inlawrev-3310	161	215	historic	historic	ADJ
inlawrev-3310	161	216	preservation	preservation	NOUN
inlawrev-3310	161	217	tax	tax	NOUN
inlawrev-3310	161	218	credit	credit	NOUN
inlawrev-3310	161	219	as	as	ADP
inlawrev-3310	161	220	an	an	DET
inlawrev-3310	161	221	individual	individual	ADJ
inlawrev-3310	161	222	,	,	PUNCT
inlawrev-3310	161	223	corporation	corporation	NOUN
inlawrev-3310	161	224	,	,	PUNCT
inlawrev-3310	161	225	s	s	PART
inlawrev-3310	161	226	corporation	corporation	NOUN
inlawrev-3310	161	227	,	,	PUNCT
inlawrev-3310	161	228	partnership	partnership	NOUN
inlawrev-3310	161	229	,	,	PUNCT
inlawrev-3310	161	230	limited	limited	ADJ
inlawrev-3310	161	231	liability	liability	NOUN
inlawrev-3310	161	232	company	company	NOUN
inlawrev-3310	161	233	,	,	PUNCT
inlawrev-3310	161	234	limited	limited	ADJ
inlawrev-3310	161	235	liability	liability	NOUN
inlawrev-3310	161	236	partnership	partnership	NOUN
inlawrev-3310	161	237	,	,	PUNCT
inlawrev-3310	161	238	nonprofit	nonprofit	ADJ
inlawrev-3310	161	239	organization	organization	NOUN
inlawrev-3310	161	240	,	,	PUNCT
inlawrev-3310	161	241	or	or	CCONJ
inlawrev-3310	161	242	joint	joint	ADJ
inlawrev-3310	161	243	venture.^^	venture.^^	NOUN
inlawrev-3310	161	244	seventh	seventh	ADJ
inlawrev-3310	161	245	,	,	PUNCT
inlawrev-3310	161	246	the	the	DET
inlawrev-3310	161	247	general	general	ADJ
inlawrev-3310	161	248	assembly	assembly	NOUN
inlawrev-3310	161	249	clarified	clarify	VERB
inlawrev-3310	161	250	that	that	SCONJ
inlawrev-3310	161	251	a	a	DET
inlawrev-3310	161	252	pass	pass	NOUN
inlawrev-3310	161	253	through	through	ADP
inlawrev-3310	161	254	entity	entity	NOUN
inlawrev-3310	161	255	is	be	AUX
inlawrev-3310	161	256	eligible	eligible	ADJ
inlawrev-3310	161	257	for	for	ADP
inlawrev-3310	161	258	the	the	DET
inlawrev-3310	161	259	historic	historic	ADJ
inlawrev-3310	161	260	preservation	preservation	NOUN
inlawrev-3310	161	261	tax	tax	NOUN
inlawrev-3310	161	262	credit	credit	NOUN
inlawrev-3310	161	263	by	by	ADP
inlawrev-3310	161	264	eliminating	eliminate	VERB
inlawrev-3310	161	265	the	the	DET
inlawrev-3310	161	266	countysize	countysize	NOUN
inlawrev-3310	161	267	restriction.^^	restriction.^^	PUNCT
inlawrev-3310	162	1	the	the	DET
inlawrev-3310	162	2	eighth	eighth	ADJ
inlawrev-3310	162	3	provision	provision	NOUN
inlawrev-3310	162	4	removes	remove	VERB
inlawrev-3310	162	5	the	the	DET
inlawrev-3310	162	6	requirement	requirement	NOUN
inlawrev-3310	162	7	that	that	SCONJ
inlawrev-3310	162	8	a	a	DET
inlawrev-3310	162	9	facility	facility	NOUN
inlawrev-3310	162	10	must	must	AUX
inlawrev-3310	162	11	have	have	AUX
inlawrev-3310	162	12	2000	2000	NUM
inlawrev-3310	162	13	square	square	ADJ
inlawrev-3310	162	14	feet	foot	NOUN
inlawrev-3310	162	15	on	on	ADP
inlawrev-3310	162	16	the	the	DET
inlawrev-3310	162	17	ground	ground	NOUN
inlawrev-3310	162	18	floor	floor	NOUN
inlawrev-3310	162	19	,	,	PUNCT
inlawrev-3310	162	20	eliminates	eliminate	VERB
inlawrev-3310	162	21	a	a	DET
inlawrev-3310	162	22	requirement	requirement	NOUN
inlawrev-3310	162	23	for	for	ADP
inlawrev-3310	162	24	prior	prior	ADJ
inlawrev-3310	162	25	approval	approval	NOUN
inlawrev-3310	162	26	from	from	ADP
inlawrev-3310	162	27	the	the	DET
inlawrev-3310	162	28	division	division	NOUN
inlawrev-3310	162	29	of	of	ADP
inlawrev-3310	162	30	historic	historic	ADJ
inlawrev-3310	162	31	preservation	preservation	NOUN
inlawrev-3310	162	32	,	,	PUNCT
inlawrev-3310	162	33	and	and	CCONJ
inlawrev-3310	162	34	requires	require	VERB
inlawrev-3310	162	35	the	the	DET
inlawrev-3310	162	36	expenditure	expenditure	NOUN
inlawrev-3310	162	37	to	to	PART
inlawrev-3310	162	38	exceed	exceed	VERB
inlawrev-3310	162	39	$	$	SYM
inlawrev-3310	162	40	10,000	10,000	NUM
inlawrev-3310	162	41	instead	instead	ADV
inlawrev-3310	162	42	of	of	ADP
inlawrev-3310	162	43	$	$	SYM
inlawrev-3310	162	44	5000.^^	5000.^^	NUM
inlawrev-3310	162	45	ninth	ninth	ADJ
inlawrev-3310	162	46	,	,	PUNCT
inlawrev-3310	162	47	the	the	DET
inlawrev-3310	162	48	general	general	ADJ
inlawrev-3310	162	49	assembly	assembly	NOUN
inlawrev-3310	162	50	increased	increase	VERB
inlawrev-3310	162	51	the	the	DET
inlawrev-3310	162	52	maximum	maximum	ADJ
inlawrev-3310	162	53	credit	credit	NOUN
inlawrev-3310	162	54	for	for	ADP
inlawrev-3310	162	55	fiscal	fiscal	ADJ
inlawrev-3310	162	56	year	year	NOUN
inlawrev-3310	162	57	1998	1998	NUM
inlawrev-3310	162	58	and	and	CCONJ
inlawrev-3310	162	59	fiscal	fiscal	ADJ
inlawrev-3310	162	60	year	year	NOUN
inlawrev-3310	162	61	1999	1999	NUM
inlawrev-3310	162	62	to	to	ADP
inlawrev-3310	162	63	$	$	SYM
inlawrev-3310	162	64	750,000.^^	750,000.^^	NUM
inlawrev-3310	162	65	this	this	DET
inlawrev-3310	162	66	amount	amount	NOUN
inlawrev-3310	162	67	reverts	revert	VERB
inlawrev-3310	162	68	to	to	ADP
inlawrev-3310	162	69	$	$	SYM
inlawrev-3310	162	70	450,000	450,000	NUM
inlawrev-3310	162	71	for	for	ADP
inlawrev-3310	162	72	years	year	NOUN
inlawrev-3310	162	73	beginning	begin	VERB
inlawrev-3310	162	74	after	after	ADP
inlawrev-3310	162	75	june	june	PROPN
inlawrev-3310	162	76	30	30	NUM
inlawrev-3310	162	77	,	,	PUNCT
inlawrev-3310	162	78	1999	1999	NUM
inlawrev-3310	162	79	60	60	NUM
inlawrev-3310	162	80	tenth	tenth	NOUN
inlawrev-3310	162	81	,	,	PUNCT
inlawrev-3310	162	82	the	the	DET
inlawrev-3310	162	83	general	general	ADJ
inlawrev-3310	162	84	assembly	assembly	NOUN
inlawrev-3310	162	85	provided	provide	VERB
inlawrev-3310	162	86	an	an	DET
inlawrev-3310	162	87	individual	individual	ADJ
inlawrev-3310	162	88	development	development	NOUN
inlawrev-3310	162	89	account	account	NOUN
inlawrev-3310	162	90	tax	tax	NOUN
inlawrev-3310	162	91	49	49	NUM
inlawrev-3310	162	92	.	.	PUNCT
inlawrev-3310	163	1	i	i	PRON
inlawrev-3310	163	2	d.	d.	PROPN
inlawrev-3310	163	3	§	§	PROPN
inlawrev-3310	163	4	6	6	NUM
inlawrev-3310	163	5	-	-	SYM
inlawrev-3310	163	6	3	3	NUM
inlawrev-3310	163	7	-	-	PUNCT
inlawrev-3310	163	8	4	4	NUM
inlawrev-3310	163	9	-	-	SYM
inlawrev-3310	163	10	8.2	8.2	NUM
inlawrev-3310	163	11	(	(	PUNCT
inlawrev-3310	163	12	effective	effective	ADJ
inlawrev-3310	163	13	jan	jan	PROPN
inlawrev-3310	163	14	.	.	PROPN
inlawrev-3310	163	15	1	1	NUM
inlawrev-3310	163	16	,	,	PUNCT
inlawrev-3310	163	17	1998	1998	NUM
inlawrev-3310	163	18	)	)	PUNCT
inlawrev-3310	163	19	.	.	PUNCT
inlawrev-3310	164	1	50	50	NUM
inlawrev-3310	164	2	.	.	PUNCT
inlawrev-3310	165	1	h.r	h.r	PROPN
inlawrev-3310	165	2	.	.	PROPN
inlawrev-3310	165	3	1425	1425	NUM
inlawrev-3310	165	4	,	,	PUNCT
inlawrev-3310	165	5	llothleg	llothleg	PROPN
inlawrev-3310	165	6	.	.	PUNCT
inlawrev-3310	165	7	,	,	PUNCT
inlawrev-3310	165	8	istreg	istreg	PROPN
inlawrev-3310	165	9	.	.	PUNCT
inlawrev-3310	166	1	sess	sess	PROPN
inlawrev-3310	166	2	.	.	PUNCT
inlawrev-3310	167	1	§	§	NOUN
inlawrev-3310	167	2	2(ind	2(ind	NUM
inlawrev-3310	167	3	.	.	PUNCT
inlawrev-3310	168	1	1997	1997	NUM
inlawrev-3310	168	2	)	)	PUNCT
inlawrev-3310	168	3	;	;	PUNCT
inlawrev-3310	169	1	h.r	h.r	PROPN
inlawrev-3310	169	2	.	.	PROPN
inlawrev-3310	169	3	1570	1570	NUM
inlawrev-3310	169	4	,	,	PUNCT
inlawrev-3310	169	5	110th	110th	ADJ
inlawrev-3310	169	6	leg	leg	NOUN
inlawrev-3310	169	7	.	.	PUNCT
inlawrev-3310	169	8	,	,	PUNCT
inlawrev-3310	169	9	1st	1st	ADJ
inlawrev-3310	169	10	reg	reg	NOUN
inlawrev-3310	169	11	.	.	PUNCT
inlawrev-3310	170	1	sess	sess	PROPN
inlawrev-3310	170	2	.	.	PUNCT
inlawrev-3310	171	1	§	§	PROPN
inlawrev-3310	171	2	1	1	NUM
inlawrev-3310	171	3	(	(	PUNCT
inlawrev-3310	171	4	ind	ind	NOUN
inlawrev-3310	171	5	.	.	PUNCT
inlawrev-3310	171	6	1997	1997	NUM
inlawrev-3310	171	7	)	)	PUNCT
inlawrev-3310	171	8	;	;	PUNCT
inlawrev-3310	171	9	h.r	h.r	PROPN
inlawrev-3310	171	10	.	.	PROPN
inlawrev-3310	171	11	1633	1633	NUM
inlawrev-3310	171	12	,	,	PUNCT
inlawrev-3310	171	13	1	1	NUM
inlawrev-3310	171	14	10th	10th	ADJ
inlawrev-3310	171	15	leg	leg	NOUN
inlawrev-3310	171	16	.	.	PUNCT
inlawrev-3310	171	17	,	,	PUNCT
inlawrev-3310	171	18	1st	1st	ADJ
inlawrev-3310	171	19	reg	reg	NOUN
inlawrev-3310	171	20	.	.	PUNCT
inlawrev-3310	172	1	sess	sess	PROPN
inlawrev-3310	172	2	.	.	PUNCT
inlawrev-3310	173	1	§	§	PROPN
inlawrev-3310	173	2	§	§	PROPN
inlawrev-3310	173	3	2	2	NUM
inlawrev-3310	173	4	-	-	SYM
inlawrev-3310	173	5	5	5	NUM
inlawrev-3310	173	6	(	(	PUNCT
inlawrev-3310	173	7	ind	ind	NOUN
inlawrev-3310	173	8	.	.	PUNCT
inlawrev-3310	173	9	1997	1997	NUM
inlawrev-3310	173	10	)	)	PUNCT
inlawrev-3310	173	11	;	;	PUNCT
inlawrev-3310	173	12	h.r	h.r	PROPN
inlawrev-3310	173	13	.	.	PROPN
inlawrev-3310	173	14	1777	1777	NUM
inlawrev-3310	173	15	,	,	PUNCT
inlawrev-3310	173	16	1	1	NUM
inlawrev-3310	173	17	10th	10th	ADJ
inlawrev-3310	173	18	leg	leg	NOUN
inlawrev-3310	173	19	.	.	PUNCT
inlawrev-3310	173	20	,	,	PUNCT
inlawrev-3310	173	21	1st	1st	ADJ
inlawrev-3310	173	22	reg	reg	NOUN
inlawrev-3310	173	23	.	.	PUNCT
inlawrev-3310	174	1	sess	sess	PROPN
inlawrev-3310	174	2	.	.	PUNCT
inlawrev-3310	175	1	§	§	PROPN
inlawrev-3310	175	2	1	1	NUM
inlawrev-3310	175	3	(	(	PUNCT
inlawrev-3310	175	4	ind	ind	NOUN
inlawrev-3310	175	5	.	.	PUNCT
inlawrev-3310	175	6	1997	1997	NUM
inlawrev-3310	175	7	)	)	PUNCT
inlawrev-3310	175	8	;	;	PUNCT
inlawrev-3310	175	9	s.	s.	PROPN
inlawrev-3310	175	10	375	375	NUM
inlawrev-3310	175	11	,	,	PUNCT
inlawrev-3310	175	12	1	1	NUM
inlawrev-3310	175	13	10th	10th	ADJ
inlawrev-3310	175	14	leg	leg	NOUN
inlawrev-3310	175	15	.	.	PUNCT
inlawrev-3310	175	16	,	,	PUNCT
inlawrev-3310	175	17	1st	1st	ADJ
inlawrev-3310	175	18	reg	reg	NOUN
inlawrev-3310	175	19	.	.	PUNCT
inlawrev-3310	176	1	sess	sess	PROPN
inlawrev-3310	176	2	.	.	PUNCT
inlawrev-3310	177	1	§	§	PROPN
inlawrev-3310	177	2	§	§	PROPN
inlawrev-3310	177	3	2	2	NUM
inlawrev-3310	177	4	-	-	SYM
inlawrev-3310	177	5	5	5	NUM
inlawrev-3310	177	6	(	(	PUNCT
inlawrev-3310	177	7	ind	ind	NOUN
inlawrev-3310	177	8	.	.	PUNCT
inlawrev-3310	177	9	1997	1997	NUM
inlawrev-3310	177	10	)	)	PUNCT
inlawrev-3310	177	11	.	.	PUNCT
inlawrev-3310	178	1	51	51	NUM
inlawrev-3310	178	2	.	.	PUNCT
inlawrev-3310	179	1	ind	ind	PROPN
inlawrev-3310	179	2	.	.	PUNCT
inlawrev-3310	180	1	code	code	PROPN
inlawrev-3310	180	2	§	§	PROPN
inlawrev-3310	180	3	6	6	NUM
inlawrev-3310	180	4	-	-	SYM
inlawrev-3310	180	5	3.1	3.1	NUM
inlawrev-3310	180	6	-9	-9	ADJ
inlawrev-3310	180	7	-	-	PUNCT
inlawrev-3310	180	8	5(a	5(a	NUM
inlawrev-3310	180	9	)	)	PUNCT
inlawrev-3310	180	10	(	(	PUNCT
inlawrev-3310	180	11	effective	effective	ADJ
inlawrev-3310	180	12	july	july	PROPN
inlawrev-3310	180	13	1	1	NUM
inlawrev-3310	180	14	,	,	PUNCT
inlawrev-3310	180	15	1	1	NUM
inlawrev-3310	180	16	997	997	NUM
inlawrev-3310	180	17	)	)	PUNCT
inlawrev-3310	180	18	.	.	PUNCT
inlawrev-3310	181	1	52	52	NUM
inlawrev-3310	181	2	.	.	PUNCT
inlawrev-3310	182	1	i	i	PRON
inlawrev-3310	182	2	d.	d.	PROPN
inlawrev-3310	182	3	§	§	PROPN
inlawrev-3310	182	4	6	6	NUM
inlawrev-3310	182	5	-	-	SYM
inlawrev-3310	182	6	3.1	3.1	NUM
inlawrev-3310	182	7	-	-	SYM
inlawrev-3310	182	8	15	15	NUM
inlawrev-3310	182	9	-	-	SYM
inlawrev-3310	182	10	8	8	NUM
inlawrev-3310	182	11	(	(	PUNCT
inlawrev-3310	182	12	effective	effective	ADJ
inlawrev-3310	182	13	july	july	PROPN
inlawrev-3310	182	14	1	1	NUM
inlawrev-3310	182	15	,	,	PUNCT
inlawrev-3310	182	16	1997	1997	NUM
inlawrev-3310	182	17	)	)	PUNCT
inlawrev-3310	182	18	.	.	PUNCT
inlawrev-3310	183	1	53	53	NUM
inlawrev-3310	183	2	.	.	PUNCT
inlawrev-3310	184	1	i	i	PRON
inlawrev-3310	184	2	d	d	PROPN
inlawrev-3310	184	3	§	§	PROPN
inlawrev-3310	184	4	6	6	NUM
inlawrev-3310	184	5	-	-	SYM
inlawrev-3310	184	6	3.1	3.1	NUM
inlawrev-3310	184	7	-	-	SYM
inlawrev-3310	184	8	15	15	NUM
inlawrev-3310	184	9	-	-	SYM
inlawrev-3310	184	10	12	12	NUM
inlawrev-3310	184	11	(	(	PUNCT
inlawrev-3310	184	12	effective	effective	ADJ
inlawrev-3310	184	13	july	july	PROPN
inlawrev-3310	184	14	1	1	NUM
inlawrev-3310	184	15	,	,	PUNCT
inlawrev-3310	184	16	1997	1997	NUM
inlawrev-3310	184	17	)	)	PUNCT
inlawrev-3310	184	18	.	.	PUNCT
inlawrev-3310	185	1	54	54	NUM
inlawrev-3310	185	2	.	.	PUNCT
inlawrev-3310	186	1	m	m	AUX
inlawrev-3310	186	2	§	§	PROPN
inlawrev-3310	186	3	6	6	NUM
inlawrev-3310	186	4	-	-	SYM
inlawrev-3310	186	5	3.1	3.1	NUM
inlawrev-3310	186	6	-	-	SYM
inlawrev-3310	186	7	15	15	NUM
inlawrev-3310	186	8	-	-	SYM
inlawrev-3310	186	9	13	13	NUM
inlawrev-3310	186	10	(	(	PUNCT
inlawrev-3310	186	11	effective	effective	ADJ
inlawrev-3310	186	12	july	july	PROPN
inlawrev-3310	186	13	1	1	NUM
inlawrev-3310	186	14	,	,	PUNCT
inlawrev-3310	186	15	1997	1997	NUM
inlawrev-3310	186	16	)	)	PUNCT
inlawrev-3310	186	17	.	.	PUNCT
inlawrev-3310	187	1	55	55	NUM
inlawrev-3310	187	2	.	.	PUNCT
inlawrev-3310	188	1	i	i	PRON
inlawrev-3310	188	2	d	d	PROPN
inlawrev-3310	188	3	§	§	PROPN
inlawrev-3310	188	4	6	6	NUM
inlawrev-3310	188	5	-	-	SYM
inlawrev-3310	188	6	3.1	3.1	NUM
inlawrev-3310	188	7	-	-	SYM
inlawrev-3310	188	8	15	15	NUM
inlawrev-3310	188	9	-	-	SYM
inlawrev-3310	188	10	17	17	NUM
inlawrev-3310	188	11	(	(	PUNCT
inlawrev-3310	188	12	effective	effective	ADJ
inlawrev-3310	188	13	july	july	PROPN
inlawrev-3310	188	14	1	1	NUM
inlawrev-3310	188	15	,	,	PUNCT
inlawrev-3310	188	16	1997	1997	NUM
inlawrev-3310	188	17	)	)	PUNCT
inlawrev-3310	188	18	.	.	PUNCT
inlawrev-3310	189	1	56	56	NUM
inlawrev-3310	189	2	.	.	PUNCT
inlawrev-3310	190	1	i	i	PRON
inlawrev-3310	190	2	d	d	PROPN
inlawrev-3310	190	3	§	§	PROPN
inlawrev-3310	190	4	6	6	NUM
inlawrev-3310	190	5	-	-	SYM
inlawrev-3310	190	6	3.1	3.1	NUM
inlawrev-3310	190	7	-	-	SYM
inlawrev-3310	190	8	16	16	NUM
inlawrev-3310	190	9	-	-	SYM
inlawrev-3310	190	10	6.1	6.1	NUM
inlawrev-3310	190	11	(	(	PUNCT
inlawrev-3310	190	12	effective	effective	ADJ
inlawrev-3310	190	13	july	july	PROPN
inlawrev-3310	190	14	1	1	NUM
inlawrev-3310	190	15	,	,	PUNCT
inlawrev-3310	190	16	1997	1997	NUM
inlawrev-3310	190	17	)	)	PUNCT
inlawrev-3310	190	18	.	.	PUNCT
inlawrev-3310	191	1	57	57	NUM
inlawrev-3310	191	2	.	.	PUNCT
inlawrev-3310	192	1	i	i	PRON
inlawrev-3310	192	2	d	d	PROPN
inlawrev-3310	192	3	§	§	PROPN
inlawrev-3310	192	4	6	6	NUM
inlawrev-3310	192	5	-	-	SYM
inlawrev-3310	192	6	3.1	3.1	NUM
inlawrev-3310	192	7	-	-	SYM
inlawrev-3310	192	8	16	16	NUM
inlawrev-3310	192	9	-	-	SYM
inlawrev-3310	192	10	7.5	7.5	NUM
inlawrev-3310	192	11	(	(	PUNCT
inlawrev-3310	192	12	effective	effective	ADJ
inlawrev-3310	192	13	july	july	PROPN
inlawrev-3310	192	14	1	1	NUM
inlawrev-3310	192	15	,	,	PUNCT
inlawrev-3310	192	16	1997	1997	NUM
inlawrev-3310	192	17	)	)	PUNCT
inlawrev-3310	192	18	.	.	PUNCT
inlawrev-3310	193	1	58	58	NUM
inlawrev-3310	193	2	.	.	PUNCT
inlawrev-3310	194	1	i	i	PRON
inlawrev-3310	194	2	d	d	PROPN
inlawrev-3310	194	3	§	§	PROPN
inlawrev-3310	194	4	6	6	NUM
inlawrev-3310	194	5	-	-	SYM
inlawrev-3310	194	6	3.1	3.1	NUM
inlawrev-3310	194	7	-	-	SYM
inlawrev-3310	194	8	16	16	NUM
inlawrev-3310	194	9	-	-	SYM
inlawrev-3310	194	10	8	8	NUM
inlawrev-3310	194	11	(	(	PUNCT
inlawrev-3310	194	12	effective	effective	ADJ
inlawrev-3310	194	13	july	july	PROPN
inlawrev-3310	194	14	1	1	NUM
inlawrev-3310	194	15	,	,	PUNCT
inlawrev-3310	194	16	1997	1997	NUM
inlawrev-3310	194	17	)	)	PUNCT
inlawrev-3310	194	18	.	.	PUNCT
inlawrev-3310	195	1	59	59	NUM
inlawrev-3310	195	2	.	.	PUNCT
inlawrev-3310	195	3	/of	/of	PROPN
inlawrev-3310	195	4	.	.	PUNCT
inlawrev-3310	196	1	§	§	PROPN
inlawrev-3310	196	2	6	6	NUM
inlawrev-3310	196	3	-	-	SYM
inlawrev-3310	196	4	3.1	3.1	NUM
inlawrev-3310	196	5	-	-	SYM
inlawrev-3310	196	6	16	16	NUM
inlawrev-3310	196	7	-	-	SYM
inlawrev-3310	196	8	14	14	NUM
inlawrev-3310	196	9	(	(	PUNCT
inlawrev-3310	196	10	effective	effective	ADJ
inlawrev-3310	196	11	july	july	PROPN
inlawrev-3310	196	12	1	1	NUM
inlawrev-3310	196	13	,	,	PUNCT
inlawrev-3310	196	14	1997	1997	NUM
inlawrev-3310	196	15	)	)	PUNCT
inlawrev-3310	196	16	.	.	PUNCT
inlawrev-3310	197	1	60	60	NUM
inlawrev-3310	197	2	.	.	PUNCT
inlawrev-3310	198	1	i	i	PRON
inlawrev-3310	198	2	d	d	PROPN
inlawrev-3310	198	3	786	786	NUM
inlawrev-3310	198	4	indiana	indiana	PROPN
inlawrev-3310	198	5	law	law	PROPN
inlawrev-3310	198	6	review	review	NOUN
inlawrev-3310	199	1	[	[	X
inlawrev-3310	199	2	vol	vol	NOUN
inlawrev-3310	199	3	.	.	NOUN
inlawrev-3310	199	4	3	3	NUM
inlawrev-3310	199	5	1	1	NUM
inlawrev-3310	199	6	:	:	SYM
inlawrev-3310	199	7	781	781	NUM
inlawrev-3310	199	8	credit.^	credit.^	NOUN
inlawrev-3310	199	9	'	'	PUNCT
inlawrev-3310	199	10	the	the	DET
inlawrev-3310	199	11	credit	credit	NOUN
inlawrev-3310	199	12	is	be	AUX
inlawrev-3310	199	13	equal	equal	ADJ
inlawrev-3310	199	14	to	to	ADP
inlawrev-3310	199	15	50	50	NUM
inlawrev-3310	199	16	%	%	NOUN
inlawrev-3310	199	17	of	of	ADP
inlawrev-3310	199	18	the	the	DET
inlawrev-3310	199	19	contribution	contribution	NOUN
inlawrev-3310	199	20	if	if	SCONJ
inlawrev-3310	199	21	it	it	PRON
inlawrev-3310	199	22	is	be	AUX
inlawrev-3310	199	23	not	not	PART
inlawrev-3310	199	24	less	less	ADJ
inlawrev-3310	199	25	than	than	ADP
inlawrev-3310	199	26	$	$	SYM
inlawrev-3310	199	27	1000	1000	NUM
inlawrev-3310	199	28	and	and	CCONJ
inlawrev-3310	199	29	not	not	PART
inlawrev-3310	199	30	more	more	ADJ
inlawrev-3310	199	31	than	than	ADP
inlawrev-3310	199	32	$	$	SYM
inlawrev-3310	199	33	50,000.^^	50,000.^^	NUM
inlawrev-3310	199	34	the	the	DET
inlawrev-3310	199	35	provision	provision	NOUN
inlawrev-3310	199	36	provides	provide	VERB
inlawrev-3310	199	37	that	that	SCONJ
inlawrev-3310	199	38	the	the	DET
inlawrev-3310	199	39	credit	credit	NOUN
inlawrev-3310	199	40	applies	apply	VERB
inlawrev-3310	199	41	to	to	PART
inlawrev-3310	199	42	pass	pass	VERB
inlawrev-3310	199	43	through	through	ADP
inlawrev-3310	199	44	entities.^^	entities.^^	PUNCT
inlawrev-3310	199	45	a	a	DET
inlawrev-3310	199	46	contribution	contribution	NOUN
inlawrev-3310	199	47	that	that	PRON
inlawrev-3310	199	48	will	will	AUX
inlawrev-3310	199	49	result	result	VERB
inlawrev-3310	199	50	in	in	ADP
inlawrev-3310	199	51	a	a	DET
inlawrev-3310	199	52	tax	tax	NOUN
inlawrev-3310	199	53	credit	credit	NOUN
inlawrev-3310	199	54	must	must	AUX
inlawrev-3310	199	55	be	be	AUX
inlawrev-3310	199	56	preapproved	preapprove	VERB
inlawrev-3310	199	57	by	by	ADP
inlawrev-3310	199	58	the	the	DET
inlawrev-3310	199	59	idsr.^	idsr.^	NOUN
inlawrev-3310	199	60	'	'	PROPN
inlawrev-3310	199	61	*	*	NOUN
inlawrev-3310	199	62	upon	upon	SCONJ
inlawrev-3310	199	63	notification	notification	NOUN
inlawrev-3310	199	64	of	of	ADP
inlawrev-3310	199	65	approval	approval	NOUN
inlawrev-3310	199	66	,	,	PUNCT
inlawrev-3310	199	67	the	the	DET
inlawrev-3310	199	68	taxpayer	taxpayer	NOUN
inlawrev-3310	199	69	has	have	VERB
inlawrev-3310	199	70	thirty	thirty	NUM
inlawrev-3310	199	71	days	day	NOUN
inlawrev-3310	199	72	to	to	PART
inlawrev-3310	199	73	make	make	VERB
inlawrev-3310	199	74	the	the	DET
inlawrev-3310	199	75	contribution.^^	contribution.^^	NOUN
inlawrev-3310	199	76	the	the	DET
inlawrev-3310	199	77	credit	credit	NOUN
inlawrev-3310	199	78	is	be	AUX
inlawrev-3310	199	79	limited	limit	VERB
inlawrev-3310	199	80	to	to	ADP
inlawrev-3310	199	81	$	$	SYM
inlawrev-3310	199	82	500,000	500,000	NUM
inlawrev-3310	199	83	in	in	ADP
inlawrev-3310	199	84	any	any	DET
inlawrev-3310	199	85	state	state	NOUN
inlawrev-3310	199	86	fiscal	fiscal	ADJ
inlawrev-3310	199	87	year.^^	year.^^	NOUN
inlawrev-3310	199	88	eleventh	eleventh	PROPN
inlawrev-3310	199	89	,	,	PUNCT
inlawrev-3310	199	90	the	the	DET
inlawrev-3310	199	91	general	general	ADJ
inlawrev-3310	199	92	assembly	assembly	NOUN
inlawrev-3310	199	93	increased	increase	VERB
inlawrev-3310	199	94	the	the	DET
inlawrev-3310	199	95	homestead	homestead	NOUN
inlawrev-3310	199	96	credit	credit	NOUN
inlawrev-3310	199	97	to	to	ADP
inlawrev-3310	199	98	10	10	NUM
inlawrev-3310	199	99	%	%	NOUN
inlawrev-3310	199	100	for	for	ADP
inlawrev-3310	199	101	years	year	NOUN
inlawrev-3310	199	102	1998	1998	NUM
inlawrev-3310	199	103	through	through	ADP
inlawrev-3310	199	104	2001	2001	NUM
inlawrev-3310	199	105	.^^	.^^	PUNCT
inlawrev-3310	200	1	after	after	ADP
inlawrev-3310	200	2	2001	2001	NUM
inlawrev-3310	200	3	,	,	PUNCT
inlawrev-3310	200	4	the	the	DET
inlawrev-3310	200	5	credit	credit	NOUN
inlawrev-3310	200	6	decreases	decrease	VERB
inlawrev-3310	200	7	to	to	ADP
inlawrev-3310	200	8	4%.^^	4%.^^	NUM
inlawrev-3310	200	9	in	in	ADP
inlawrev-3310	200	10	the	the	DET
inlawrev-3310	200	11	area	area	NOUN
inlawrev-3310	200	12	ofproperty	ofproperty	NOUN
inlawrev-3310	200	13	tax	tax	NOUN
inlawrev-3310	200	14	,	,	PUNCT
inlawrev-3310	200	15	the	the	DET
inlawrev-3310	200	16	general	general	ADJ
inlawrev-3310	200	17	assembly	assembly	NOUN
inlawrev-3310	200	18	enacted	enact	VERB
inlawrev-3310	200	19	into	into	ADP
inlawrev-3310	200	20	law	law	NOUN
inlawrev-3310	200	21	a	a	DET
inlawrev-3310	200	22	single	single	ADJ
inlawrev-3310	200	23	bill	bill	NOUN
inlawrev-3310	200	24	which	which	PRON
inlawrev-3310	200	25	affects	affect	VERB
inlawrev-3310	200	26	procedures	procedure	NOUN
inlawrev-3310	200	27	for	for	ADP
inlawrev-3310	200	28	the	the	DET
inlawrev-3310	200	29	collection	collection	NOUN
inlawrev-3310	200	30	of	of	ADP
inlawrev-3310	200	31	indiana	indiana	PROPN
inlawrev-3310	200	32	property	property	PROPN
inlawrev-3310	200	33	taxes.^^	taxes.^^	NUM
inlawrev-3310	200	34	the	the	DET
inlawrev-3310	200	35	modifications	modification	NOUN
inlawrev-3310	200	36	include	include	VERB
inlawrev-3310	200	37	an	an	DET
inlawrev-3310	200	38	imposition	imposition	NOUN
inlawrev-3310	200	39	of	of	ADP
inlawrev-3310	200	40	sole	sole	ADJ
inlawrev-3310	200	41	liability	liability	NOUN
inlawrev-3310	200	42	for	for	ADP
inlawrev-3310	200	43	the	the	DET
inlawrev-3310	200	44	property	property	NOUN
inlawrev-3310	200	45	taxes	taxis	NOUN
inlawrev-3310	200	46	on	on	ADP
inlawrev-3310	200	47	the	the	DET
inlawrev-3310	200	48	owner	owner	NOUN
inlawrev-3310	200	49	of	of	ADP
inlawrev-3310	200	50	real	real	ADJ
inlawrev-3310	200	51	property	property	NOUN
inlawrev-3310	200	52	that	that	PRON
inlawrev-3310	200	53	is	be	AUX
inlawrev-3310	200	54	held	hold	VERB
inlawrev-3310	200	55	,	,	PUNCT
inlawrev-3310	200	56	possessed	possess	VERB
inlawrev-3310	200	57	,	,	PUNCT
inlawrev-3310	200	58	controlled	control	VERB
inlawrev-3310	200	59	,	,	PUNCT
inlawrev-3310	200	60	or	or	CCONJ
inlawrev-3310	200	61	occupied	occupy	VERB
inlawrev-3310	200	62	by	by	ADP
inlawrev-3310	200	63	another	another	PRON
inlawrev-3310	200	64	person.^^	person.^^	NUM
inlawrev-3310	200	65	they	they	PRON
inlawrev-3310	200	66	also	also	ADV
inlawrev-3310	200	67	eliminate	eliminate	VERB
inlawrev-3310	200	68	the	the	DET
inlawrev-3310	200	69	property	property	NOUN
inlawrev-3310	200	70	tax	tax	NOUN
inlawrev-3310	200	71	payment	payment	NOUN
inlawrev-3310	200	72	responsibility	responsibility	NOUN
inlawrev-3310	200	73	of	of	ADP
inlawrev-3310	200	74	a	a	DET
inlawrev-3310	200	75	person	person	NOUN
inlawrev-3310	200	76	who	who	PRON
inlawrev-3310	200	77	holds	hold	VERB
inlawrev-3310	200	78	,	,	PUNCT
inlawrev-3310	200	79	possesses	possesse	NOUN
inlawrev-3310	200	80	,	,	PUNCT
inlawrev-3310	200	81	controls	control	NOUN
inlawrev-3310	200	82	,	,	PUNCT
inlawrev-3310	200	83	or	or	CCONJ
inlawrev-3310	200	84	occupies	occupie	NOUN
inlawrev-3310	200	85	,	,	PUNCT
inlawrev-3310	200	86	but	but	CCONJ
inlawrev-3310	200	87	does	do	AUX
inlawrev-3310	200	88	not	not	PART
inlawrev-3310	200	89	own	own	VERB
inlawrev-3310	200	90	the	the	DET
inlawrev-3310	200	91	real	real	ADJ
inlawrev-3310	200	92	property	property	NOUN
inlawrev-3310	200	93	,	,	PUNCT
inlawrev-3310	200	94	unless	unless	SCONJ
inlawrev-3310	200	95	the	the	DET
inlawrev-3310	200	96	person	person	NOUN
inlawrev-3310	200	97	is	be	AUX
inlawrev-3310	200	98	liable	liable	ADJ
inlawrev-3310	200	99	for	for	ADP
inlawrev-3310	200	100	the	the	DET
inlawrev-3310	200	101	taxes	taxis	NOUN
inlawrev-3310	200	102	pursuant	pursuant	ADJ
inlawrev-3310	200	103	to	to	ADP
inlawrev-3310	200	104	a	a	DET
inlawrev-3310	200	105	lease	lease	NOUN
inlawrev-3310	200	106	or	or	CCONJ
inlawrev-3310	200	107	contract	contract	NOUN
inlawrev-3310	200	108	recorded	record	VERB
inlawrev-3310	200	109	with	with	ADP
inlawrev-3310	200	110	the	the	DET
inlawrev-3310	200	111	county	county	NOUN
inlawrev-3310	200	112	recorder	recorder	NOUN
inlawrev-3310	200	113	before	before	ADP
inlawrev-3310	200	114	january	january	PROPN
inlawrev-3310	200	115	1	1	NUM
inlawrev-3310	200	116	,	,	PUNCT
inlawrev-3310	200	117	1998.^^	1998.^^	NUM
inlawrev-3310	200	118	also	also	ADV
inlawrev-3310	200	119	,	,	PUNCT
inlawrev-3310	200	120	an	an	DET
inlawrev-3310	200	121	owner	owner	NOUN
inlawrev-3310	200	122	of	of	ADP
inlawrev-3310	200	123	real	real	ADJ
inlawrev-3310	200	124	property	property	NOUN
inlawrev-3310	200	125	that	that	PRON
inlawrev-3310	200	126	has	have	VERB
inlawrev-3310	200	127	an	an	DET
inlawrev-3310	200	128	improvement	improvement	NOUN
inlawrev-3310	200	129	or	or	CCONJ
inlawrev-3310	200	130	appurtenance	appurtenance	NOUN
inlawrev-3310	200	131	which	which	PRON
inlawrev-3310	200	132	is	be	AUX
inlawrev-3310	200	133	assessed	assess	VERB
inlawrev-3310	200	134	as	as	ADP
inlawrev-3310	200	135	real	real	ADJ
inlawrev-3310	200	136	property	property	NOUN
inlawrev-3310	200	137	and	and	CCONJ
inlawrev-3310	200	138	is	be	AUX
inlawrev-3310	200	139	owned	own	VERB
inlawrev-3310	200	140	,	,	PUNCT
inlawrev-3310	200	141	held	hold	VERB
inlawrev-3310	200	142	,	,	PUNCT
inlawrev-3310	200	143	possessed	possess	VERB
inlawrev-3310	200	144	,	,	PUNCT
inlawrev-3310	200	145	controlled	control	VERB
inlawrev-3310	200	146	,	,	PUNCT
inlawrev-3310	200	147	or	or	CCONJ
inlawrev-3310	200	148	occupied	occupy	VERB
inlawrev-3310	200	149	by	by	ADP
inlawrev-3310	200	150	a	a	DET
inlawrev-3310	200	151	person	person	NOUN
inlawrev-3310	200	152	other	other	ADJ
inlawrev-3310	200	153	than	than	ADP
inlawrev-3310	200	154	the	the	DET
inlawrev-3310	200	155	landowner	landowner	NOUN
inlawrev-3310	200	156	,	,	PUNCT
inlawrev-3310	200	157	is	be	AUX
inlawrev-3310	200	158	jointly	jointly	ADV
inlawrev-3310	200	159	liable	liable	ADJ
inlawrev-3310	200	160	for	for	ADP
inlawrev-3310	200	161	the	the	DET
inlawrev-3310	200	162	taxes	taxis	NOUN
inlawrev-3310	200	163	on	on	ADP
inlawrev-3310	200	164	the	the	DET
inlawrev-3310	200	165	improvement	improvement	NOUN
inlawrev-3310	200	166	or	or	CCONJ
inlawrev-3310	200	167	appurtenance	appurtenance	NOUN
inlawrev-3310	200	168	with	with	ADP
inlawrev-3310	200	169	the	the	DET
inlawrev-3310	200	170	person	person	NOUN
inlawrev-3310	200	171	holding	hold	VERB
inlawrev-3310	200	172	,	,	PUNCT
inlawrev-3310	200	173	possessing	possess	VERB
inlawrev-3310	200	174	,	,	PUNCT
inlawrev-3310	200	175	controlling	control	VERB
inlawrev-3310	200	176	,	,	PUNCT
inlawrev-3310	200	177	or	or	CCONJ
inlawrev-3310	200	178	occupying	occupy	VERB
inlawrev-3310	200	179	it.^^	it.^^	NOUN
inlawrev-3310	200	180	the	the	DET
inlawrev-3310	200	181	changes	change	NOUN
inlawrev-3310	200	182	further	far	ADV
inlawrev-3310	200	183	require	require	VERB
inlawrev-3310	200	184	that	that	SCONJ
inlawrev-3310	200	185	real	real	ADJ
inlawrev-3310	200	186	property	property	NOUN
inlawrev-3310	200	187	and	and	CCONJ
inlawrev-3310	200	188	any	any	DET
inlawrev-3310	200	189	improvement	improvement	NOUN
inlawrev-3310	200	190	or	or	CCONJ
inlawrev-3310	200	191	appurtenance	appurtenance	NOUN
inlawrev-3310	200	192	on	on	ADP
inlawrev-3310	200	193	the	the	DET
inlawrev-3310	200	194	real	real	ADJ
inlawrev-3310	200	195	property	property	NOUN
inlawrev-3310	200	196	held	hold	VERB
inlawrev-3310	200	197	,	,	PUNCT
inlawrev-3310	200	198	possessed	possess	VERB
inlawrev-3310	200	199	,	,	PUNCT
inlawrev-3310	200	200	controlled	control	VERB
inlawrev-3310	200	201	,	,	PUNCT
inlawrev-3310	200	202	or	or	CCONJ
inlawrev-3310	200	203	occupied	occupy	VERB
inlawrev-3310	200	204	by	by	ADP
inlawrev-3310	200	205	a	a	DET
inlawrev-3310	200	206	person	person	NOUN
inlawrev-3310	200	207	other	other	ADJ
inlawrev-3310	200	208	than	than	ADP
inlawrev-3310	200	209	the	the	DET
inlawrev-3310	200	210	real	real	ADJ
inlawrev-3310	200	211	property	property	NOUN
inlawrev-3310	200	212	owner	owner	NOUN
inlawrev-3310	200	213	must	must	AUX
inlawrev-3310	200	214	be	be	AUX
inlawrev-3310	200	215	listed	list	VERB
inlawrev-3310	200	216	and	and	CCONJ
inlawrev-3310	200	217	assessed	assess	VERB
inlawrev-3310	200	218	as	as	ADP
inlawrev-3310	200	219	a	a	DET
inlawrev-3310	200	220	single	single	ADJ
inlawrev-3310	200	221	unit	unit	NOUN
inlawrev-3310	200	222	,	,	PUNCT
inlawrev-3310	200	223	unless	unless	SCONJ
inlawrev-3310	200	224	the	the	DET
inlawrev-3310	200	225	improvement	improvement	NOUN
inlawrev-3310	200	226	or	or	CCONJ
inlawrev-3310	200	227	appurtenance	appurtenance	NOUN
inlawrev-3310	200	228	is	be	AUX
inlawrev-3310	200	229	held	hold	VERB
inlawrev-3310	200	230	,	,	PUNCT
inlawrev-3310	200	231	possessed	possess	VERB
inlawrev-3310	200	232	,	,	PUNCT
inlawrev-3310	200	233	controlled	control	VERB
inlawrev-3310	200	234	,	,	PUNCT
inlawrev-3310	200	235	or	or	CCONJ
inlawrev-3310	200	236	occupied	occupy	VERB
inlawrev-3310	200	237	pursuant	pursuant	ADV
inlawrev-3310	200	238	to	to	ADP
inlawrev-3310	200	239	a	a	DET
inlawrev-3310	200	240	lease	lease	NOUN
inlawrev-3310	200	241	or	or	CCONJ
inlawrev-3310	200	242	contract	contract	NOUN
inlawrev-3310	200	243	recorded	record	VERB
inlawrev-3310	200	244	with	with	ADP
inlawrev-3310	200	245	the	the	DET
inlawrev-3310	200	246	county	county	NOUN
inlawrev-3310	200	247	recorder	recorder	NOUN
inlawrev-3310	200	248	before	before	ADP
inlawrev-3310	200	249	january	january	PROPN
inlawrev-3310	200	250	1	1	NUM
inlawrev-3310	200	251	,	,	PUNCT
inlawrev-3310	200	252	1998	1998	NUM
inlawrev-3310	200	253	.	.	PUNCT
inlawrev-3310	201	1	the	the	DET
inlawrev-3310	201	2	modifications	modification	NOUN
inlawrev-3310	201	3	also	also	ADV
inlawrev-3310	201	4	allow	allow	VERB
inlawrev-3310	201	5	an	an	DET
inlawrev-3310	201	6	owner	owner	NOUN
inlawrev-3310	201	7	to	to	PART
inlawrev-3310	201	8	require	require	VERB
inlawrev-3310	201	9	that	that	SCONJ
inlawrev-3310	201	10	several	several	ADJ
inlawrev-3310	201	11	contiguous	contiguous	ADJ
inlawrev-3310	201	12	parcels	parcel	NOUN
inlawrev-3310	201	13	in	in	ADP
inlawrev-3310	201	14	the	the	DET
inlawrev-3310	201	15	same	same	ADJ
inlawrev-3310	201	16	taxing	tax	VERB
inlawrev-3310	201	17	district	district	NOUN
inlawrev-3310	201	18	be	be	AUX
inlawrev-3310	201	19	combined	combine	VERB
inlawrev-3310	201	20	into	into	ADP
inlawrev-3310	201	21	a	a	DET
inlawrev-3310	201	22	single	single	ADJ
inlawrev-3310	201	23	parcel	parcel	NOUN
inlawrev-3310	201	24	for	for	ADP
inlawrev-3310	201	25	property	property	NOUN
inlawrev-3310	201	26	tax	tax	NOUN
inlawrev-3310	201	27	purposesf^	purposesf^	NOUN
inlawrev-3310	201	28	require	require	VERB
inlawrev-3310	201	29	the	the	DET
inlawrev-3310	201	30	consolidation	consolidation	NOUN
inlawrev-3310	201	31	of	of	ADP
inlawrev-3310	201	32	contiguous	contiguous	ADJ
inlawrev-3310	201	33	parcels	parcel	NOUN
inlawrev-3310	201	34	when	when	SCONJ
inlawrev-3310	201	35	an	an	DET
inlawrev-3310	201	36	improvement	improvement	NOUN
inlawrev-3310	201	37	is	be	AUX
inlawrev-3310	201	38	located	locate	VERB
inlawrev-3310	201	39	on	on	ADP
inlawrev-3310	201	40	or	or	CCONJ
inlawrev-3310	201	41	significantly	significantly	ADV
inlawrev-3310	201	42	affects	affect	VERB
inlawrev-3310	201	43	the	the	DET
inlawrev-3310	201	44	parcels;^	parcels;^	PROPN
inlawrev-3310	201	45	"	"	PUNCT
inlawrev-3310	201	46	*	*	PUNCT
inlawrev-3310	201	47	and	and	CCONJ
inlawrev-3310	201	48	,	,	PUNCT
inlawrev-3310	201	49	require	require	VERB
inlawrev-3310	201	50	an	an	DET
inlawrev-3310	201	51	owner	owner	NOUN
inlawrev-3310	201	52	to	to	PART
inlawrev-3310	201	53	pay	pay	VERB
inlawrev-3310	201	54	or	or	CCONJ
inlawrev-3310	201	55	otherwise	otherwise	ADV
inlawrev-3310	201	56	satisfy	satisfy	VERB
inlawrev-3310	201	57	all	all	DET
inlawrev-3310	201	58	property	property	NOUN
inlawrev-3310	201	59	taxes	taxis	NOUN
inlawrev-3310	201	60	that	that	PRON
inlawrev-3310	201	61	are	be	AUX
inlawrev-3310	201	62	due	due	ADJ
inlawrev-3310	201	63	and	and	CCONJ
inlawrev-3310	201	64	owing	owe	VERB
inlawrev-3310	201	65	before	before	ADP
inlawrev-3310	201	66	transferring	transfer	VERB
inlawrev-3310	201	67	an	an	DET
inlawrev-3310	201	68	interest	interest	NOUN
inlawrev-3310	201	69	in	in	ADP
inlawrev-3310	201	70	real	real	ADJ
inlawrev-3310	201	71	property	property	NOUN
inlawrev-3310	201	72	that	that	PRON
inlawrev-3310	201	73	consists	consist	VERB
inlawrev-3310	201	74	of	of	ADP
inlawrev-3310	201	75	a	a	DET
inlawrev-3310	201	76	parcel	parcel	NOUN
inlawrev-3310	201	77	subdivided	subdivide	VERB
inlawrev-3310	201	78	61	61	NUM
inlawrev-3310	201	79	.	.	PUNCT
inlawrev-3310	202	1	/^.	/^.	PUNCT
inlawrev-3310	203	1	§	§	PROPN
inlawrev-3310	203	2	6	6	NUM
inlawrev-3310	203	3	-	-	SYM
inlawrev-3310	203	4	3.1	3.1	NUM
inlawrev-3310	203	5	-	-	SYM
inlawrev-3310	203	6	18	18	NUM
inlawrev-3310	203	7	(	(	PUNCT
inlawrev-3310	203	8	effective	effective	ADJ
inlawrev-3310	203	9	jan	jan	PROPN
inlawrev-3310	203	10	.	.	PROPN
inlawrev-3310	203	11	1	1	NUM
inlawrev-3310	203	12	,	,	PUNCT
inlawrev-3310	203	13	1998	1998	NUM
inlawrev-3310	203	14	)	)	PUNCT
inlawrev-3310	203	15	.	.	PUNCT
inlawrev-3310	204	1	62	62	NUM
inlawrev-3310	204	2	.	.	PUNCT
inlawrev-3310	205	1	i	i	PRON
inlawrev-3310	205	2	d.	d.	PROPN
inlawrev-3310	205	3	§	§	PROPN
inlawrev-3310	205	4	6	6	NUM
inlawrev-3310	205	5	-	-	SYM
inlawrev-3310	205	6	3.1	3.1	NUM
inlawrev-3310	205	7	-	-	SYM
inlawrev-3310	205	8	18	18	NUM
inlawrev-3310	205	9	-	-	SYM
inlawrev-3310	205	10	6	6	NUM
inlawrev-3310	205	11	.	.	NOUN
inlawrev-3310	205	12	63	63	NUM
inlawrev-3310	205	13	.	.	PUNCT
inlawrev-3310	206	1	i	i	PRON
inlawrev-3310	206	2	d.	d.	PROPN
inlawrev-3310	206	3	§	§	PROPN
inlawrev-3310	206	4	6	6	NUM
inlawrev-3310	206	5	-	-	SYM
inlawrev-3310	206	6	3.1	3.1	NUM
inlawrev-3310	206	7	-	-	SYM
inlawrev-3310	206	8	18	18	NUM
inlawrev-3310	206	9	-	-	SYM
inlawrev-3310	206	10	7	7	NUM
inlawrev-3310	206	11	.	.	NOUN
inlawrev-3310	206	12	64	64	NUM
inlawrev-3310	206	13	.	.	PUNCT
inlawrev-3310	207	1	i	i	PRON
inlawrev-3310	207	2	d	d	PROPN
inlawrev-3310	207	3	§	§	PROPN
inlawrev-3310	207	4	6	6	NUM
inlawrev-3310	207	5	-	-	SYM
inlawrev-3310	207	6	3.1	3.1	NUM
inlawrev-3310	207	7	-	-	SYM
inlawrev-3310	207	8	18	18	NUM
inlawrev-3310	207	9	-	-	SYM
inlawrev-3310	207	10	9	9	NUM
inlawrev-3310	207	11	.	.	NOUN
inlawrev-3310	207	12	65	65	NUM
inlawrev-3310	207	13	.	.	PUNCT
inlawrev-3310	208	1	i	i	PRON
inlawrev-3310	208	2	d	d	PROPN
inlawrev-3310	208	3	66	66	NUM
inlawrev-3310	208	4	.	.	PUNCT
inlawrev-3310	209	1	i	i	PRON
inlawrev-3310	209	2	d	d	PROPN
inlawrev-3310	209	3	§	§	PROPN
inlawrev-3310	209	4	6	6	NUM
inlawrev-3310	209	5	-	-	SYM
inlawrev-3310	209	6	3.1	3.1	NUM
inlawrev-3310	209	7	-	-	PUNCT
inlawrev-3310	209	8	18	18	NUM
inlawrev-3310	209	9	-	-	SYM
inlawrev-3310	209	10	10	10	NUM
inlawrev-3310	209	11	.	.	PUNCT
inlawrev-3310	210	1	67	67	NUM
inlawrev-3310	210	2	.	.	PUNCT
inlawrev-3310	211	1	i	i	PRON
inlawrev-3310	211	2	d	d	PROPN
inlawrev-3310	211	3	§	§	PROPN
inlawrev-3310	211	4	6	6	NUM
inlawrev-3310	211	5	-	-	PUNCT
inlawrev-3310	211	6	l.l-20.9	l.l-20.9	NOUN
inlawrev-3310	211	7	-	-	PUNCT
inlawrev-3310	211	8	2(d	2(d	NUM
inlawrev-3310	211	9	)	)	PUNCT
inlawrev-3310	211	10	(	(	PUNCT
inlawrev-3310	211	11	effective	effective	ADJ
inlawrev-3310	211	12	jan	jan	PROPN
inlawrev-3310	211	13	.	.	PROPN
inlawrev-3310	211	14	1	1	NUM
inlawrev-3310	211	15	,	,	PUNCT
inlawrev-3310	211	16	1998	1998	NUM
inlawrev-3310	211	17	)	)	PUNCT
inlawrev-3310	211	18	.	.	PUNCT
inlawrev-3310	212	1	68	68	NUM
inlawrev-3310	212	2	.	.	PUNCT
inlawrev-3310	213	1	i	i	PRON
inlawrev-3310	213	2	d	d	PROPN
inlawrev-3310	213	3	69	69	NUM
inlawrev-3310	213	4	.	.	PUNCT
inlawrev-3310	214	1	h.r	h.r	PROPN
inlawrev-3310	214	2	.	.	PROPN
inlawrev-3310	214	3	1487	1487	NUM
inlawrev-3310	214	4	,	,	PUNCT
inlawrev-3310	214	5	1	1	NUM
inlawrev-3310	214	6	10th	10th	ADJ
inlawrev-3310	214	7	leg	leg	NOUN
inlawrev-3310	214	8	.	.	PUNCT
inlawrev-3310	214	9	,	,	PUNCT
inlawrev-3310	214	10	1st	1st	ADJ
inlawrev-3310	214	11	reg	reg	NOUN
inlawrev-3310	214	12	.	.	PUNCT
inlawrev-3310	215	1	sess	sess	PROPN
inlawrev-3310	215	2	.	.	PUNCT
inlawrev-3310	216	1	(	(	PUNCT
inlawrev-3310	216	2	ind	ind	NOUN
inlawrev-3310	216	3	.	.	PUNCT
inlawrev-3310	216	4	1997	1997	NUM
inlawrev-3310	216	5	)	)	PUNCT
inlawrev-3310	216	6	.	.	PUNCT
inlawrev-3310	217	1	70	70	X
inlawrev-3310	217	2	.	.	X
inlawrev-3310	218	1	ind	ind	PROPN
inlawrev-3310	218	2	.	.	PUNCT
inlawrev-3310	219	1	code	code	PROPN
inlawrev-3310	219	2	§	§	PROPN
inlawrev-3310	219	3	6	6	NUM
inlawrev-3310	219	4	-	-	PUNCT
inlawrev-3310	219	5	l.l-2	l.l-2	ADJ
inlawrev-3310	219	6	-	-	PUNCT
inlawrev-3310	219	7	4(a	4(a	NUM
inlawrev-3310	219	8	)	)	PUNCT
inlawrev-3310	219	9	(	(	PUNCT
inlawrev-3310	219	10	supp	supp	PROPN
inlawrev-3310	219	11	.	.	PUNCT
inlawrev-3310	220	1	1997	1997	NUM
inlawrev-3310	220	2	)	)	PUNCT
inlawrev-3310	220	3	(	(	PUNCT
inlawrev-3310	220	4	effective	effective	ADJ
inlawrev-3310	220	5	jan	jan	PROPN
inlawrev-3310	220	6	.	.	PROPN
inlawrev-3310	220	7	1	1	NUM
inlawrev-3310	220	8	,	,	PUNCT
inlawrev-3310	220	9	1998	1998	NUM
inlawrev-3310	220	10	)	)	PUNCT
inlawrev-3310	220	11	.	.	PUNCT
inlawrev-3310	221	1	71	71	NUM
inlawrev-3310	221	2	.	.	PUNCT
inlawrev-3310	222	1	i	i	PRON
inlawrev-3310	222	2	d	d	PROPN
inlawrev-3310	222	3	72	72	NUM
inlawrev-3310	222	4	.	.	PUNCT
inlawrev-3310	222	5	/^.	/^.	PUNCT
inlawrev-3310	223	1	§	§	PROPN
inlawrev-3310	223	2	61	61	NUM
inlawrev-3310	223	3	.	.	NOUN
inlawrev-3310	223	4	1	1	NUM
inlawrev-3310	223	5	-2	-2	NUM
inlawrev-3310	223	6	-	-	PUNCT
inlawrev-3310	223	7	4(b	4(b	NUM
inlawrev-3310	223	8	)	)	PUNCT
inlawrev-3310	223	9	(	(	PUNCT
inlawrev-3310	223	10	effective	effective	ADJ
inlawrev-3310	223	11	jan	jan	PROPN
inlawrev-3310	223	12	.	.	PROPN
inlawrev-3310	223	13	1	1	NUM
inlawrev-3310	223	14	,	,	PUNCT
inlawrev-3310	223	15	1	1	NUM
inlawrev-3310	223	16	998	998	NUM
inlawrev-3310	223	17	)	)	PUNCT
inlawrev-3310	223	18	.	.	PUNCT
inlawrev-3310	224	1	73	73	NUM
inlawrev-3310	224	2	.	.	PUNCT
inlawrev-3310	225	1	i	i	PRON
inlawrev-3310	225	2	d	d	PROPN
inlawrev-3310	225	3	§	§	PROPN
inlawrev-3310	225	4	6	6	NUM
inlawrev-3310	225	5	-	-	SYM
inlawrev-3310	225	6	1.1	1.1	NUM
inlawrev-3310	225	7	-	-	PUNCT
inlawrev-3310	225	8	5	5	NUM
inlawrev-3310	225	9	-	-	SYM
inlawrev-3310	225	10	16	16	NUM
inlawrev-3310	225	11	(	(	PUNCT
inlawrev-3310	225	12	effective	effective	ADJ
inlawrev-3310	225	13	july	july	PROPN
inlawrev-3310	225	14	1	1	NUM
inlawrev-3310	225	15	,	,	PUNCT
inlawrev-3310	225	16	1997	1997	NUM
inlawrev-3310	225	17	)	)	PUNCT
inlawrev-3310	225	18	.	.	PUNCT
inlawrev-3310	226	1	74	74	NUM
inlawrev-3310	226	2	.	.	PUNCT
inlawrev-3310	227	1	i	i	PRON
inlawrev-3310	227	2	d	d	PROPN
inlawrev-3310	227	3	1998	1998	NUM
inlawrev-3310	227	4	]	]	PUNCT
inlawrev-3310	227	5	taxation	taxation	NOUN
inlawrev-3310	227	6	787	787	NUM
inlawrev-3310	227	7	from	from	ADP
inlawrev-3310	227	8	a	a	DET
inlawrev-3310	227	9	larger	large	ADJ
inlawrev-3310	227	10	parcel	parcel	NOUN
inlawrev-3310	227	11	or	or	CCONJ
inlawrev-3310	227	12	a	a	DET
inlawrev-3310	227	13	parcel	parcel	NOUN
inlawrev-3310	227	14	that	that	PRON
inlawrev-3310	227	15	is	be	AUX
inlawrev-3310	227	16	created	create	VERB
inlawrev-3310	227	17	from	from	ADP
inlawrev-3310	227	18	several	several	ADJ
inlawrev-3310	227	19	existing	exist	VERB
inlawrev-3310	227	20	parcels7^	parcels7^	NOUN
inlawrev-3310	227	21	in	in	ADP
inlawrev-3310	227	22	the	the	DET
inlawrev-3310	227	23	area	area	NOUN
inlawrev-3310	227	24	of	of	ADP
inlawrev-3310	227	25	local	local	ADJ
inlawrev-3310	227	26	option	option	NOUN
inlawrev-3310	227	27	taxes	taxis	NOUN
inlawrev-3310	227	28	,	,	PUNCT
inlawrev-3310	227	29	the	the	DET
inlawrev-3310	227	30	general	general	ADJ
inlawrev-3310	227	31	assembly	assembly	NOUN
inlawrev-3310	227	32	enacted	enact	VERB
inlawrev-3310	227	33	into	into	ADP
inlawrev-3310	227	34	law	law	NOUN
inlawrev-3310	227	35	three	three	NUM
inlawrev-3310	227	36	bills	bill	NOUN
inlawrev-3310	227	37	which	which	PRON
inlawrev-3310	227	38	contain	contain	VERB
inlawrev-3310	227	39	eight	eight	NUM
inlawrev-3310	227	40	key	key	ADJ
inlawrev-3310	227	41	provisions'^	provisions'^	NOUN
inlawrev-3310	227	42	the	the	DET
inlawrev-3310	227	43	first	first	ADJ
inlawrev-3310	227	44	of	of	ADP
inlawrev-3310	227	45	these	these	DET
inlawrev-3310	227	46	provisions	provision	NOUN
inlawrev-3310	227	47	permits	permit	VERB
inlawrev-3310	227	48	a	a	DET
inlawrev-3310	227	49	county	county	NOUN
inlawrev-3310	227	50	having	have	VERB
inlawrev-3310	227	51	a	a	DET
inlawrev-3310	227	52	population	population	NOUN
inlawrev-3310	227	53	between	between	ADP
inlawrev-3310	227	54	107,000	107,000	NUM
inlawrev-3310	227	55	and	and	CCONJ
inlawrev-3310	227	56	108,000	108,000	NUM
inlawrev-3310	227	57	,	,	PUNCT
inlawrev-3310	227	58	laporte	laporte	NOUN
inlawrev-3310	227	59	county	county	NOUN
inlawrev-3310	227	60	,	,	PUNCT
inlawrev-3310	227	61	to	to	PART
inlawrev-3310	227	62	adopt	adopt	VERB
inlawrev-3310	227	63	an	an	DET
inlawrev-3310	227	64	increase	increase	NOUN
inlawrev-3310	227	65	in	in	ADP
inlawrev-3310	227	66	the	the	DET
inlawrev-3310	227	67	county	county	NOUN
inlawrev-3310	227	68	economic	economic	PROPN
inlawrev-3310	227	69	development	development	NOUN
inlawrev-3310	227	70	income	income	NOUN
inlawrev-3310	227	71	tax	tax	NOUN
inlawrev-3310	227	72	(	(	PUNCT
inlawrev-3310	227	73	cedit	cedit	NOUN
inlawrev-3310	227	74	)	)	PUNCT
inlawrev-3310	227	75	in	in	ADP
inlawrev-3310	227	76	the	the	DET
inlawrev-3310	227	77	same	same	ADJ
inlawrev-3310	227	78	year	year	NOUN
inlawrev-3310	227	79	that	that	PRON
inlawrev-3310	227	80	the	the	DET
inlawrev-3310	227	81	county	county	NOUN
inlawrev-3310	227	82	decreases	decrease	VERB
inlawrev-3310	227	83	the	the	DET
inlawrev-3310	227	84	county	county	NOUN
inlawrev-3310	227	85	adjusted	adjust	VERB
inlawrev-3310	227	86	gross	gross	ADJ
inlawrev-3310	227	87	income	income	NOUN
inlawrev-3310	227	88	tax	tax	NOUN
inlawrev-3310	227	89	(	(	PUNCT
inlawrev-3310	227	90	cadit	cadit	NOUN
inlawrev-3310	227	91	)	)	PUNCT
inlawrev-3310	227	92	if	if	SCONJ
inlawrev-3310	227	93	the	the	DET
inlawrev-3310	227	94	cedit	cedit	NOUN
inlawrev-3310	227	95	rate	rate	NOUN
inlawrev-3310	227	96	plus	plus	CCONJ
inlawrev-3310	227	97	the	the	DET
inlawrev-3310	227	98	cagit	cagit	ADJ
inlawrev-3310	227	99	rate	rate	NOUN
inlawrev-3310	227	100	is	be	AUX
inlawrev-3310	227	101	less	less	ADJ
inlawrev-3310	227	102	than	than	ADP
inlawrev-3310	227	103	the	the	DET
inlawrev-3310	227	104	cagit	cagit	ADJ
inlawrev-3310	227	105	rate	rate	NOUN
inlawrev-3310	227	106	in	in	ADP
inlawrev-3310	227	107	effect	effect	NOUN
inlawrev-3310	227	108	before	before	ADP
inlawrev-3310	227	109	the	the	DET
inlawrev-3310	227	110	adoption	adoption	NOUN
inlawrev-3310	227	111	of	of	ADP
inlawrev-3310	227	112	an	an	DET
inlawrev-3310	227	113	ordinance	ordinance	NOUN
inlawrev-3310	227	114	decreasing	decrease	VERB
inlawrev-3310	227	115	the	the	DET
inlawrev-3310	227	116	cagit	cagit	ADJ
inlawrev-3310	227	117	rate'^	rate'^	PROPN
inlawrev-3310	227	118	second	second	NOUN
inlawrev-3310	227	119	,	,	PUNCT
inlawrev-3310	227	120	the	the	DET
inlawrev-3310	227	121	general	general	ADJ
inlawrev-3310	227	122	assembly	assembly	NOUN
inlawrev-3310	227	123	also	also	ADV
inlawrev-3310	227	124	permitted	permit	VERB
inlawrev-3310	227	125	laporte	laporte	NOUN
inlawrev-3310	227	126	county	county	NOUN
inlawrev-3310	227	127	to	to	PART
inlawrev-3310	227	128	adopt	adopt	VERB
inlawrev-3310	227	129	cedit	cedit	NOUN
inlawrev-3310	227	130	if	if	SCONJ
inlawrev-3310	227	131	it	it	PRON
inlawrev-3310	227	132	reduced	reduce	VERB
inlawrev-3310	227	133	its	its	PRON
inlawrev-3310	227	134	cagit	cagit	ADJ
inlawrev-3310	227	135	rate	rate	NOUN
inlawrev-3310	227	136	in	in	ADP
inlawrev-3310	227	137	1997/^	1997/^	NUM
inlawrev-3310	227	138	third	third	NOUN
inlawrev-3310	227	139	,	,	PUNCT
inlawrev-3310	227	140	the	the	DET
inlawrev-3310	227	141	general	general	ADJ
inlawrev-3310	227	142	assembly	assembly	NOUN
inlawrev-3310	227	143	made	make	VERB
inlawrev-3310	227	144	a	a	DET
inlawrev-3310	227	145	technical	technical	ADJ
inlawrev-3310	227	146	change	change	NOUN
inlawrev-3310	227	147	in	in	ADP
inlawrev-3310	227	148	cagit	cagit	PROPN
inlawrev-3310	227	149	in	in	ADP
inlawrev-3310	227	150	cross	cross	NOUN
inlawrev-3310	227	151	referencing	reference	VERB
inlawrev-3310	227	152	back	back	ADV
inlawrev-3310	227	153	to	to	ADP
inlawrev-3310	227	154	adjusted	adjust	VERB
inlawrev-3310	227	155	gross	gross	ADJ
inlawrev-3310	227	156	income	income	NOUN
inlawrev-3310	227	157	tax	tax	NOUN
inlawrev-3310	227	158	definitions.^^	definitions.^^	NOUN
inlawrev-3310	227	159	fourth	fourth	ADJ
inlawrev-3310	227	160	,	,	PUNCT
inlawrev-3310	227	161	the	the	DET
inlawrev-3310	227	162	general	general	ADJ
inlawrev-3310	227	163	assembly	assembly	NOUN
inlawrev-3310	227	164	required	require	VERB
inlawrev-3310	227	165	that	that	SCONJ
inlawrev-3310	227	166	members	member	NOUN
inlawrev-3310	227	167	of	of	ADP
inlawrev-3310	227	168	an	an	DET
inlawrev-3310	227	169	income	income	NOUN
inlawrev-3310	227	170	tax	tax	NOUN
inlawrev-3310	227	171	council	council	NOUN
inlawrev-3310	227	172	must	must	AUX
inlawrev-3310	227	173	vote	vote	VERB
inlawrev-3310	227	174	on	on	ADP
inlawrev-3310	227	175	any	any	DET
inlawrev-3310	227	176	ordinance	ordinance	NOUN
inlawrev-3310	227	177	to	to	PART
inlawrev-3310	227	178	change	change	VERB
inlawrev-3310	227	179	the	the	DET
inlawrev-3310	227	180	county	county	NOUN
inlawrev-3310	227	181	option	option	NOUN
inlawrev-3310	227	182	income	income	NOUN
inlawrev-3310	227	183	tax	tax	NOUN
inlawrev-3310	227	184	(	(	PUNCT
inlawrev-3310	227	185	coit	coit	NOUN
inlawrev-3310	227	186	)	)	PUNCT
inlawrev-3310	227	187	,	,	PUNCT
inlawrev-3310	227	188	instead	instead	ADV
inlawrev-3310	227	189	of	of	ADP
inlawrev-3310	227	190	the	the	DET
inlawrev-3310	227	191	presumption	presumption	NOUN
inlawrev-3310	227	192	that	that	SCONJ
inlawrev-3310	227	193	if	if	SCONJ
inlawrev-3310	227	194	a	a	DET
inlawrev-3310	227	195	member	member	NOUN
inlawrev-3310	227	196	does	do	AUX
inlawrev-3310	227	197	not	not	PART
inlawrev-3310	227	198	vote	vote	VERB
inlawrev-3310	227	199	,	,	PUNCT
inlawrev-3310	227	200	then	then	ADV
inlawrev-3310	227	201	it	it	PRON
inlawrev-3310	227	202	is	be	AUX
inlawrev-3310	227	203	considered	consider	VERB
inlawrev-3310	227	204	a	a	DET
inlawrev-3310	227	205	no	no	DET
inlawrev-3310	227	206	vote.^^	vote.^^	NOUN
inlawrev-3310	227	207	fifth	fifth	ADJ
inlawrev-3310	227	208	,	,	PUNCT
inlawrev-3310	227	209	the	the	DET
inlawrev-3310	227	210	general	general	ADJ
inlawrev-3310	227	211	assembly	assembly	NOUN
inlawrev-3310	227	212	provided	provide	VERB
inlawrev-3310	227	213	that	that	SCONJ
inlawrev-3310	227	214	an	an	DET
inlawrev-3310	227	215	ordinance	ordinance	NOUN
inlawrev-3310	227	216	to	to	PART
inlawrev-3310	227	217	rescind	rescind	VERB
inlawrev-3310	227	218	coit	coit	NOUN
inlawrev-3310	227	219	in	in	ADP
inlawrev-3310	227	220	a	a	DET
inlawrev-3310	227	221	county	county	NOUN
inlawrev-3310	227	222	must	must	AUX
inlawrev-3310	227	223	be	be	AUX
inlawrev-3310	227	224	adopted	adopt	VERB
inlawrev-3310	227	225	by	by	ADP
inlawrev-3310	227	226	april	april	PROPN
inlawrev-3310	227	227	1	1	NUM
inlawrev-3310	227	228	of	of	ADP
inlawrev-3310	227	229	the	the	DET
inlawrev-3310	227	230	year	year	NOUN
inlawrev-3310	227	231	instead	instead	ADV
inlawrev-3310	227	232	of	of	ADP
inlawrev-3310	227	233	june	june	PROPN
inlawrev-3310	227	234	1	1	NUM
inlawrev-3310	227	235	as	as	ADP
inlawrev-3310	227	236	previously	previously	ADV
inlawrev-3310	227	237	required.^	required.^	NOUN
inlawrev-3310	227	238	'	'	PUNCT
inlawrev-3310	227	239	sixth	sixth	ADJ
inlawrev-3310	227	240	,	,	PUNCT
inlawrev-3310	227	241	the	the	DET
inlawrev-3310	227	242	general	general	ADJ
inlawrev-3310	227	243	assembly	assembly	NOUN
inlawrev-3310	227	244	made	make	VERB
inlawrev-3310	227	245	a	a	DET
inlawrev-3310	227	246	technical	technical	ADJ
inlawrev-3310	227	247	change	change	NOUN
inlawrev-3310	227	248	in	in	ADP
inlawrev-3310	227	249	coit	coit	NOUN
inlawrev-3310	227	250	in	in	ADP
inlawrev-3310	227	251	cross	cross	NOUN
inlawrev-3310	227	252	referencing	reference	VERB
inlawrev-3310	227	253	back	back	ADV
inlawrev-3310	227	254	to	to	ADP
inlawrev-3310	227	255	adjusted	adjust	VERB
inlawrev-3310	227	256	gross	gross	ADJ
inlawrev-3310	227	257	income	income	NOUN
inlawrev-3310	227	258	tax	tax	NOUN
inlawrev-3310	227	259	definitions.^^	definitions.^^	NOUN
inlawrev-3310	227	260	seventh	seventh	ADJ
inlawrev-3310	227	261	,	,	PUNCT
inlawrev-3310	227	262	the	the	DET
inlawrev-3310	227	263	general	general	ADJ
inlawrev-3310	227	264	assembly	assembly	NOUN
inlawrev-3310	227	265	provided	provide	VERB
inlawrev-3310	227	266	that	that	SCONJ
inlawrev-3310	227	267	an	an	DET
inlawrev-3310	227	268	ordinance	ordinance	NOUN
inlawrev-3310	227	269	to	to	PART
inlawrev-3310	227	270	rescind	rescind	VERB
inlawrev-3310	227	271	cedit	cedit	NOUN
inlawrev-3310	227	272	in	in	ADP
inlawrev-3310	227	273	a	a	DET
inlawrev-3310	227	274	county	county	NOUN
inlawrev-3310	227	275	must	must	AUX
inlawrev-3310	227	276	be	be	AUX
inlawrev-3310	227	277	approved	approve	VERB
inlawrev-3310	227	278	by	by	ADP
inlawrev-3310	227	279	april	april	PROPN
inlawrev-3310	227	280	1	1	NUM
inlawrev-3310	227	281	of	of	ADP
inlawrev-3310	227	282	the	the	DET
inlawrev-3310	227	283	year	year	NOUN
inlawrev-3310	227	284	instead	instead	ADV
inlawrev-3310	227	285	of	of	ADP
inlawrev-3310	227	286	june	june	PROPN
inlawrev-3310	227	287	1	1	NUM
inlawrev-3310	227	288	a;s	a;s	NOUN
inlawrev-3310	227	289	previously	previously	ADV
inlawrev-3310	227	290	required.^^	required.^^	NOUN
inlawrev-3310	227	291	eighth	eighth	X
inlawrev-3310	227	292	,	,	PUNCT
inlawrev-3310	227	293	the	the	DET
inlawrev-3310	227	294	general	general	ADJ
inlawrev-3310	227	295	assembly	assembly	NOUN
inlawrev-3310	227	296	made	make	VERB
inlawrev-3310	227	297	a	a	DET
inlawrev-3310	227	298	technical	technical	ADJ
inlawrev-3310	227	299	change	change	NOUN
inlawrev-3310	227	300	in	in	ADP
inlawrev-3310	227	301	cedit	cedit	NOUN
inlawrev-3310	227	302	in	in	ADP
inlawrev-3310	227	303	cross	cross	NOUN
inlawrev-3310	227	304	referencing	reference	VERB
inlawrev-3310	227	305	back	back	ADV
inlawrev-3310	227	306	to	to	ADP
inlawrev-3310	227	307	the	the	DET
inlawrev-3310	227	308	adjusted	adjust	VERB
inlawrev-3310	227	309	gross	gross	ADJ
inlawrev-3310	227	310	income	income	NOUN
inlawrev-3310	227	311	tax	tax	NOUN
inlawrev-3310	227	312	definitions.^"^	definitions.^"^	PROPN
inlawrev-3310	227	313	in	in	ADP
inlawrev-3310	227	314	the	the	DET
inlawrev-3310	227	315	area	area	NOUN
inlawrev-3310	227	316	of	of	ADP
inlawrev-3310	227	317	inheritance	inheritance	NOUN
inlawrev-3310	227	318	and	and	CCONJ
inlawrev-3310	227	319	estate	estate	NOUN
inlawrev-3310	227	320	tax	tax	NOUN
inlawrev-3310	227	321	,	,	PUNCT
inlawrev-3310	227	322	the	the	DET
inlawrev-3310	227	323	general	general	ADJ
inlawrev-3310	227	324	assembly	assembly	NOUN
inlawrev-3310	227	325	enacted	enact	VERB
inlawrev-3310	227	326	into	into	ADP
inlawrev-3310	227	327	law	law	NOUN
inlawrev-3310	227	328	one	one	NUM
inlawrev-3310	227	329	bill	bill	NOUN
inlawrev-3310	227	330	which	which	PRON
inlawrev-3310	227	331	contains	contain	VERB
inlawrev-3310	227	332	three	three	NUM
inlawrev-3310	227	333	key	key	ADJ
inlawrev-3310	227	334	provisions.^^	provisions.^^	NOUN
inlawrev-3310	227	335	the	the	DET
inlawrev-3310	227	336	first	first	ADJ
inlawrev-3310	227	337	of	of	ADP
inlawrev-3310	227	338	these	these	PRON
inlawrev-3310	227	339	provides	provide	VERB
inlawrev-3310	227	340	that	that	SCONJ
inlawrev-3310	227	341	the	the	DET
inlawrev-3310	227	342	first	first	ADJ
inlawrev-3310	227	343	$	$	SYM
inlawrev-3310	227	344	100,000	100,000	NUM
inlawrev-3310	227	345	transferred	transfer	VERB
inlawrev-3310	227	346	to	to	ADP
inlawrev-3310	227	347	a	a	DET
inlawrev-3310	227	348	class	class	NOUN
inlawrev-3310	227	349	a	a	DET
inlawrev-3310	227	350	transferee	transferee	NOUN
inlawrev-3310	227	351	is	be	AUX
inlawrev-3310	227	352	exempt	exempt	ADJ
inlawrev-3310	227	353	from	from	ADP
inlawrev-3310	227	354	the	the	DET
inlawrev-3310	227	355	inheritance	inheritance	NOUN
inlawrev-3310	227	356	tax.^^	tax.^^	ADV
inlawrev-3310	227	357	second	second	ADJ
inlawrev-3310	227	358	,	,	PUNCT
inlawrev-3310	227	359	the	the	DET
inlawrev-3310	227	360	general	general	ADJ
inlawrev-3310	227	361	assembly	assembly	NOUN
inlawrev-3310	227	362	required	require	VERB
inlawrev-3310	227	363	the	the	DET
inlawrev-3310	227	364	idsr	idsr	NOUN
inlawrev-3310	227	365	to	to	PART
inlawrev-3310	227	366	prescribe	prescribe	VERB
inlawrev-3310	227	367	an	an	DET
inlawrev-3310	227	368	affidavit	affidavit	NOUN
inlawrev-3310	227	369	that	that	PRON
inlawrev-3310	227	370	may	may	AUX
inlawrev-3310	227	371	be	be	AUX
inlawrev-3310	227	372	used	use	VERB
inlawrev-3310	227	373	to	to	PART
inlawrev-3310	227	374	state	state	VERB
inlawrev-3310	227	375	that	that	SCONJ
inlawrev-3310	227	376	no	no	DET
inlawrev-3310	227	377	inheritance	inheritance	NOUN
inlawrev-3310	227	378	tax	tax	NOUN
inlawrev-3310	227	379	is	be	AUX
inlawrev-3310	227	380	due	due	ADJ
inlawrev-3310	227	381	after	after	ADP
inlawrev-3310	227	382	applying	apply	VERB
inlawrev-3310	227	383	the	the	DET
inlawrev-3310	227	384	exemptions	exemption	NOUN
inlawrev-3310	227	385	under	under	ADP
inlawrev-3310	227	386	this	this	DET
inlawrev-3310	227	387	article.^^	article.^^	NOUN
inlawrev-3310	227	388	third	third	ADJ
inlawrev-3310	227	389	,	,	PUNCT
inlawrev-3310	227	390	the	the	DET
inlawrev-3310	227	391	general	general	ADJ
inlawrev-3310	227	392	assembly	assembly	NOUN
inlawrev-3310	227	393	provided	provide	VERB
inlawrev-3310	227	394	that	that	SCONJ
inlawrev-3310	227	395	each	each	DET
inlawrev-3310	227	396	year	year	NOUN
inlawrev-3310	227	397	a	a	DET
inlawrev-3310	227	398	portion	portion	NOUN
inlawrev-3310	227	399	of	of	ADP
inlawrev-3310	227	400	remitted	remit	VERB
inlawrev-3310	227	401	indiana	indiana	PROPN
inlawrev-3310	227	402	estate	estate	PROPN
inlawrev-3310	227	403	tax	tax	NOUN
inlawrev-3310	227	404	shall	shall	AUX
inlawrev-3310	227	405	be	be	AUX
inlawrev-3310	227	406	distributed	distribute	VERB
inlawrev-3310	227	407	to	to	ADP
inlawrev-3310	227	408	each	each	DET
inlawrev-3310	227	409	75	75	NUM
inlawrev-3310	227	410	.	.	PUNCT
inlawrev-3310	228	1	i	i	PRON
inlawrev-3310	228	2	d.	d.	PROPN
inlawrev-3310	228	3	§	§	PROPN
inlawrev-3310	228	4	6	6	NUM
inlawrev-3310	228	5	-	-	SYM
inlawrev-3310	228	6	1.1	1.1	NUM
inlawrev-3310	228	7	-	-	PUNCT
inlawrev-3310	228	8	5	5	NUM
inlawrev-3310	228	9	-	-	SYM
inlawrev-3310	228	10	5.5	5.5	NUM
inlawrev-3310	228	11	(	(	PUNCT
inlawrev-3310	228	12	effective	effective	ADJ
inlawrev-3310	228	13	july	july	PROPN
inlawrev-3310	228	14	1	1	NUM
inlawrev-3310	228	15	,	,	PUNCT
inlawrev-3310	228	16	1997	1997	NUM
inlawrev-3310	228	17	)	)	PUNCT
inlawrev-3310	228	18	.	.	PUNCT
inlawrev-3310	229	1	76	76	NUM
inlawrev-3310	229	2	.	.	PUNCT
inlawrev-3310	230	1	h.r	h.r	PROPN
inlawrev-3310	230	2	.	.	PROPN
inlawrev-3310	230	3	1542	1542	NUM
inlawrev-3310	230	4	,	,	PUNCT
inlawrev-3310	230	5	1	1	NUM
inlawrev-3310	230	6	10th	10th	ADJ
inlawrev-3310	230	7	leg	leg	NOUN
inlawrev-3310	230	8	.	.	PUNCT
inlawrev-3310	230	9	,	,	PUNCT
inlawrev-3310	230	10	1st	1st	ADJ
inlawrev-3310	230	11	reg	reg	NOUN
inlawrev-3310	230	12	.	.	PUNCT
inlawrev-3310	231	1	sess	sess	PROPN
inlawrev-3310	231	2	.	.	PUNCT
inlawrev-3310	232	1	§	§	PROPN
inlawrev-3310	232	2	§	§	PROPN
inlawrev-3310	232	3	13	13	NUM
inlawrev-3310	232	4	,	,	PUNCT
inlawrev-3310	232	5	40	40	NUM
inlawrev-3310	232	6	(	(	PUNCT
inlawrev-3310	232	7	ind	ind	NOUN
inlawrev-3310	232	8	.	.	PUNCT
inlawrev-3310	232	9	1997	1997	NUM
inlawrev-3310	232	10	)	)	PUNCT
inlawrev-3310	232	11	;	;	PUNCT
inlawrev-3310	232	12	h.r	h.r	PROPN
inlawrev-3310	232	13	.	.	PROPN
inlawrev-3310	232	14	1777	1777	NUM
inlawrev-3310	232	15	,	,	PUNCT
inlawrev-3310	232	16	1	1	NUM
inlawrev-3310	232	17	10th	10th	ADJ
inlawrev-3310	232	18	leg	leg	NOUN
inlawrev-3310	232	19	.	.	PUNCT
inlawrev-3310	232	20	,	,	PUNCT
inlawrev-3310	232	21	1st	1st	ADJ
inlawrev-3310	232	22	reg	reg	NOUN
inlawrev-3310	232	23	.	.	PUNCT
inlawrev-3310	233	1	sess	sess	PROPN
inlawrev-3310	233	2	.	.	PUNCT
inlawrev-3310	234	1	§	§	PROPN
inlawrev-3310	234	2	§	§	PROPN
inlawrev-3310	234	3	4	4	NUM
inlawrev-3310	234	4	-	-	SYM
inlawrev-3310	234	5	6	6	NUM
inlawrev-3310	234	6	(	(	PUNCT
inlawrev-3310	234	7	ind	ind	NOUN
inlawrev-3310	234	8	.	.	PUNCT
inlawrev-3310	234	9	1997	1997	NUM
inlawrev-3310	234	10	)	)	PUNCT
inlawrev-3310	234	11	;	;	PUNCT
inlawrev-3310	234	12	h.r	h.r	PROPN
inlawrev-3310	234	13	.	.	PROPN
inlawrev-3310	234	14	1784	1784	NUM
inlawrev-3310	234	15	,	,	PUNCT
inlawrev-3310	234	16	1	1	NUM
inlawrev-3310	234	17	10th	10th	ADJ
inlawrev-3310	234	18	leg	leg	NOUN
inlawrev-3310	234	19	.	.	PUNCT
inlawrev-3310	234	20	,	,	PUNCT
inlawrev-3310	234	21	1st	1st	ADJ
inlawrev-3310	234	22	reg	reg	NOUN
inlawrev-3310	234	23	.	.	PUNCT
inlawrev-3310	235	1	sess	sess	PROPN
inlawrev-3310	235	2	.	.	PUNCT
inlawrev-3310	236	1	§	§	PROPN
inlawrev-3310	236	2	§	§	PROPN
inlawrev-3310	236	3	17	17	NUM
inlawrev-3310	236	4	-	-	SYM
inlawrev-3310	236	5	19	19	NUM
inlawrev-3310	236	6	(	(	PUNCT
inlawrev-3310	236	7	ind	ind	NOUN
inlawrev-3310	236	8	.	.	PUNCT
inlawrev-3310	236	9	1997	1997	NUM
inlawrev-3310	236	10	)	)	PUNCT
inlawrev-3310	236	11	.	.	PUNCT
inlawrev-3310	237	1	77	77	NUM
inlawrev-3310	237	2	.	.	PUNCT
inlawrev-3310	238	1	ind	ind	PROPN
inlawrev-3310	238	2	.	.	PUNCT
inlawrev-3310	239	1	code	code	PROPN
inlawrev-3310	239	2	§	§	PROPN
inlawrev-3310	239	3	6	6	NUM
inlawrev-3310	239	4	-	-	SYM
inlawrev-3310	239	5	3.5	3.5	NUM
inlawrev-3310	239	6	-	-	PUNCT
inlawrev-3310	239	7	1	1	NUM
inlawrev-3310	239	8	.	.	NOUN
inlawrev-3310	239	9	1	1	NUM
inlawrev-3310	239	10	-	-	SYM
inlawrev-3310	239	11	3	3	NUM
inlawrev-3310	239	12	.	.	NUM
inlawrev-3310	239	13	1(f	1(f	NUM
inlawrev-3310	239	14	)	)	PUNCT
inlawrev-3310	239	15	(	(	PUNCT
inlawrev-3310	239	16	effective	effective	ADJ
inlawrev-3310	239	17	may	may	PROPN
inlawrev-3310	239	18	13	13	NUM
inlawrev-3310	239	19	,	,	PUNCT
inlawrev-3310	239	20	1997	1997	NUM
inlawrev-3310	239	21	)	)	PUNCT
inlawrev-3310	239	22	.	.	PUNCT
inlawrev-3310	240	1	78	78	NUM
inlawrev-3310	240	2	.	.	PUNCT
inlawrev-3310	241	1	h.r	h.r	PROPN
inlawrev-3310	241	2	.	.	PROPN
inlawrev-3310	241	3	1542	1542	NUM
inlawrev-3310	241	4	,	,	PUNCT
inlawrev-3310	241	5	1	1	NUM
inlawrev-3310	241	6	10th	10th	ADJ
inlawrev-3310	241	7	leg	leg	NOUN
inlawrev-3310	241	8	.	.	PUNCT
inlawrev-3310	241	9	,	,	PUNCT
inlawrev-3310	241	10	1st	1st	ADJ
inlawrev-3310	241	11	reg	reg	NOUN
inlawrev-3310	241	12	.	.	PUNCT
inlawrev-3310	242	1	sess	sess	PROPN
inlawrev-3310	242	2	.	.	PUNCT
inlawrev-3310	243	1	§	§	PROPN
inlawrev-3310	243	2	4	4	NUM
inlawrev-3310	243	3	(	(	PUNCT
inlawrev-3310	243	4	ind	ind	NOUN
inlawrev-3310	243	5	.	.	PUNCT
inlawrev-3310	243	6	1997	1997	NUM
inlawrev-3310	243	7	)	)	PUNCT
inlawrev-3310	243	8	(	(	PUNCT
inlawrev-3310	243	9	effective	effective	ADJ
inlawrev-3310	243	10	may	may	PROPN
inlawrev-3310	243	11	13	13	NUM
inlawrev-3310	243	12	,	,	PUNCT
inlawrev-3310	243	13	1997	1997	NUM
inlawrev-3310	243	14	)	)	PUNCT
inlawrev-3310	243	15	.	.	PUNCT
inlawrev-3310	244	1	79	79	NUM
inlawrev-3310	244	2	.	.	PUNCT
inlawrev-3310	245	1	ind	ind	PROPN
inlawrev-3310	245	2	.	.	PUNCT
inlawrev-3310	246	1	code	code	PROPN
inlawrev-3310	246	2	§	§	PROPN
inlawrev-3310	246	3	6	6	NUM
inlawrev-3310	246	4	-	-	SYM
inlawrev-3310	246	5	3.5	3.5	NUM
inlawrev-3310	246	6	-	-	PUNCT
inlawrev-3310	246	7	1.1	1.1	NUM
inlawrev-3310	246	8	-	-	SYM
inlawrev-3310	246	9	18	18	NUM
inlawrev-3310	246	10	(	(	PUNCT
inlawrev-3310	246	11	retroactive	retroactive	ADJ
inlawrev-3310	246	12	to	to	ADP
inlawrev-3310	246	13	jan	jan	PROPN
inlawrev-3310	246	14	.	.	PROPN
inlawrev-3310	246	15	1	1	NUM
inlawrev-3310	246	16	,	,	PUNCT
inlawrev-3310	246	17	1997	1997	NUM
inlawrev-3310	246	18	)	)	PUNCT
inlawrev-3310	246	19	.	.	PUNCT
inlawrev-3310	247	1	80	80	NUM
inlawrev-3310	247	2	.	.	PUNCT
inlawrev-3310	248	1	i	i	PRON
inlawrev-3310	248	2	d.	d.	PROPN
inlawrev-3310	248	3	§	§	PROPN
inlawrev-3310	248	4	6	6	NUM
inlawrev-3310	248	5	-	-	SYM
inlawrev-3310	248	6	3.5	3.5	NUM
inlawrev-3310	248	7	-	-	PUNCT
inlawrev-3310	248	8	6	6	NUM
inlawrev-3310	248	9	-	-	SYM
inlawrev-3310	248	10	5	5	NUM
inlawrev-3310	248	11	(	(	PUNCT
inlawrev-3310	248	12	effective	effective	ADJ
inlawrev-3310	248	13	jan	jan	PROPN
inlawrev-3310	248	14	.	.	PROPN
inlawrev-3310	248	15	1	1	NUM
inlawrev-3310	248	16	,	,	PUNCT
inlawrev-3310	248	17	1998	1998	NUM
inlawrev-3310	248	18	)	)	PUNCT
inlawrev-3310	248	19	.	.	PUNCT
inlawrev-3310	249	1	81	81	NUM
inlawrev-3310	249	2	.	.	PUNCT
inlawrev-3310	250	1	i	i	PRON
inlawrev-3310	250	2	d	d	PROPN
inlawrev-3310	250	3	§	§	PROPN
inlawrev-3310	250	4	6	6	NUM
inlawrev-3310	250	5	-	-	SYM
inlawrev-3310	250	6	3.5	3.5	NUM
inlawrev-3310	250	7	-	-	PUNCT
inlawrev-3310	250	8	6	6	NUM
inlawrev-3310	250	9	-	-	PUNCT
inlawrev-3310	250	10	i2(b	i2(b	NOUN
inlawrev-3310	250	11	)	)	PUNCT
inlawrev-3310	250	12	(	(	PUNCT
inlawrev-3310	250	13	retroactive	retroactive	ADJ
inlawrev-3310	250	14	to	to	ADP
inlawrev-3310	250	15	jan	jan	PROPN
inlawrev-3310	250	16	.	.	PROPN
inlawrev-3310	250	17	1	1	NUM
inlawrev-3310	250	18	,	,	PUNCT
inlawrev-3310	250	19	1997	1997	NUM
inlawrev-3310	250	20	)	)	PUNCT
inlawrev-3310	250	21	.	.	PUNCT
inlawrev-3310	251	1	82	82	NUM
inlawrev-3310	251	2	.	.	PUNCT
inlawrev-3310	252	1	i	i	PRON
inlawrev-3310	252	2	d	d	PROPN
inlawrev-3310	252	3	§	§	PROPN
inlawrev-3310	252	4	6	6	NUM
inlawrev-3310	252	5	-	-	SYM
inlawrev-3310	252	6	3.5	3.5	NUM
inlawrev-3310	252	7	-	-	PUNCT
inlawrev-3310	252	8	6	6	NUM
inlawrev-3310	252	9	-	-	SYM
inlawrev-3310	252	10	22	22	NUM
inlawrev-3310	252	11	(	(	PUNCT
inlawrev-3310	252	12	retroactive	retroactive	ADJ
inlawrev-3310	252	13	to	to	ADP
inlawrev-3310	252	14	jan	jan	PROPN
inlawrev-3310	252	15	.	.	PROPN
inlawrev-3310	252	16	1	1	NUM
inlawrev-3310	252	17	,	,	PUNCT
inlawrev-3310	252	18	1997	1997	NUM
inlawrev-3310	252	19	)	)	PUNCT
inlawrev-3310	252	20	.	.	PUNCT
inlawrev-3310	253	1	83	83	NUM
inlawrev-3310	253	2	.	.	PUNCT
inlawrev-3310	254	1	i	i	PRON
inlawrev-3310	254	2	d	d	PROPN
inlawrev-3310	254	3	§	§	PROPN
inlawrev-3310	254	4	6	6	NUM
inlawrev-3310	254	5	-	-	SYM
inlawrev-3310	254	6	3.5	3.5	NUM
inlawrev-3310	254	7	-	-	PUNCT
inlawrev-3310	254	8	7	7	NUM
inlawrev-3310	254	9	-	-	SYM
inlawrev-3310	254	10	7	7	NUM
inlawrev-3310	254	11	(	(	PUNCT
inlawrev-3310	254	12	effective	effective	ADJ
inlawrev-3310	254	13	jan	jan	PROPN
inlawrev-3310	254	14	.	.	PROPN
inlawrev-3310	254	15	1	1	NUM
inlawrev-3310	254	16	,	,	PUNCT
inlawrev-3310	254	17	1998	1998	NUM
inlawrev-3310	254	18	)	)	PUNCT
inlawrev-3310	254	19	.	.	PUNCT
inlawrev-3310	255	1	84	84	NUM
inlawrev-3310	255	2	.	.	PUNCT
inlawrev-3310	256	1	i	i	PRON
inlawrev-3310	256	2	d	d	PROPN
inlawrev-3310	256	3	§	§	PROPN
inlawrev-3310	256	4	6	6	NUM
inlawrev-3310	256	5	-	-	SYM
inlawrev-3310	256	6	3.5	3.5	NUM
inlawrev-3310	256	7	-	-	PUNCT
inlawrev-3310	256	8	7	7	NUM
inlawrev-3310	256	9	-	-	SYM
inlawrev-3310	256	10	18	18	NUM
inlawrev-3310	256	11	(	(	PUNCT
inlawrev-3310	256	12	retroactive	retroactive	ADJ
inlawrev-3310	256	13	to	to	ADP
inlawrev-3310	256	14	jan	jan	PROPN
inlawrev-3310	256	15	.	.	PROPN
inlawrev-3310	256	16	1	1	NUM
inlawrev-3310	256	17	,	,	PUNCT
inlawrev-3310	256	18	1997	1997	NUM
inlawrev-3310	256	19	)	)	PUNCT
inlawrev-3310	256	20	.	.	PUNCT
inlawrev-3310	257	1	85	85	NUM
inlawrev-3310	257	2	.	.	PUNCT
inlawrev-3310	258	1	s.	s.	PROPN
inlawrev-3310	258	2	9	9	NUM
inlawrev-3310	258	3	,	,	PUNCT
inlawrev-3310	258	4	1	1	NUM
inlawrev-3310	258	5	10th	10th	ADJ
inlawrev-3310	258	6	leg	leg	NOUN
inlawrev-3310	258	7	.	.	PUNCT
inlawrev-3310	258	8	,	,	PUNCT
inlawrev-3310	258	9	1st	1st	ADJ
inlawrev-3310	258	10	reg	reg	NOUN
inlawrev-3310	258	11	.	.	PUNCT
inlawrev-3310	259	1	sess	sess	PROPN
inlawrev-3310	259	2	.	.	PUNCT
inlawrev-3310	260	1	(	(	PUNCT
inlawrev-3310	260	2	ind	ind	NOUN
inlawrev-3310	260	3	.	.	PUNCT
inlawrev-3310	260	4	1997	1997	NUM
inlawrev-3310	260	5	)	)	PUNCT
inlawrev-3310	260	6	.	.	PUNCT
inlawrev-3310	261	1	86	86	NUM
inlawrev-3310	261	2	.	.	PUNCT
inlawrev-3310	262	1	ind	ind	PROPN
inlawrev-3310	262	2	.	.	PUNCT
inlawrev-3310	263	1	code	code	PROPN
inlawrev-3310	263	2	§	§	PROPN
inlawrev-3310	263	3	6	6	NUM
inlawrev-3310	263	4	-	-	SYM
inlawrev-3310	263	5	4.1	4.1	NUM
inlawrev-3310	263	6	-	-	PUNCT
inlawrev-3310	263	7	3	3	NUM
inlawrev-3310	263	8	-	-	SYM
inlawrev-3310	263	9	10	10	NUM
inlawrev-3310	263	10	(	(	PUNCT
inlawrev-3310	263	11	supp	supp	PROPN
inlawrev-3310	263	12	.	.	PUNCT
inlawrev-3310	264	1	1997	1997	NUM
inlawrev-3310	264	2	)	)	PUNCT
inlawrev-3310	264	3	(	(	PUNCT
inlawrev-3310	264	4	effective	effective	ADJ
inlawrev-3310	264	5	july	july	PROPN
inlawrev-3310	264	6	1	1	NUM
inlawrev-3310	264	7	,	,	PUNCT
inlawrev-3310	264	8	1997	1997	NUM
inlawrev-3310	264	9	,	,	PUNCT
inlawrev-3310	264	10	for	for	ADP
inlawrev-3310	264	11	decedents	decedent	NOUN
inlawrev-3310	264	12	who	who	PRON
inlawrev-3310	264	13	die	die	VERB
inlawrev-3310	264	14	after	after	ADP
inlawrev-3310	264	15	june	june	PROPN
inlawrev-3310	264	16	30	30	NUM
inlawrev-3310	264	17	,	,	PUNCT
inlawrev-3310	264	18	1997	1997	NUM
inlawrev-3310	264	19	)	)	PUNCT
inlawrev-3310	264	20	.	.	PUNCT
inlawrev-3310	265	1	87	87	NUM
inlawrev-3310	265	2	.	.	PUNCT
inlawrev-3310	266	1	i	i	PRON
inlawrev-3310	266	2	d	d	PROPN
inlawrev-3310	266	3	§	§	PROPN
inlawrev-3310	266	4	6	6	NUM
inlawrev-3310	266	5	-	-	SYM
inlawrev-3310	266	6	4.1	4.1	NUM
inlawrev-3310	266	7	-	-	PUNCT
inlawrev-3310	266	8	3	3	NUM
inlawrev-3310	266	9	-	-	NUM
inlawrev-3310	266	10	12.5	12.5	NUM
inlawrev-3310	266	11	(	(	PUNCT
inlawrev-3310	266	12	effective	effective	ADJ
inlawrev-3310	266	13	july	july	PROPN
inlawrev-3310	266	14	1	1	NUM
inlawrev-3310	266	15	,	,	PUNCT
inlawrev-3310	266	16	1997	1997	NUM
inlawrev-3310	266	17	)	)	PUNCT
inlawrev-3310	266	18	.	.	PUNCT
inlawrev-3310	267	1	788	788	NUM
inlawrev-3310	267	2	indiana	indiana	PROPN
inlawrev-3310	267	3	law	law	NOUN
inlawrev-3310	267	4	review	review	NOUN
inlawrev-3310	267	5	[	[	X
inlawrev-3310	267	6	vol	vol	NOUN
inlawrev-3310	267	7	.	.	NOUN
inlawrev-3310	267	8	3	3	NUM
inlawrev-3310	267	9	1	1	NUM
inlawrev-3310	267	10	:	:	SYM
inlawrev-3310	267	11	781	781	NUM
inlawrev-3310	267	12	county.^^	county.^^	NUM
inlawrev-3310	267	13	to	to	PART
inlawrev-3310	267	14	determine	determine	VERB
inlawrev-3310	267	15	the	the	DET
inlawrev-3310	267	16	amount	amount	NOUN
inlawrev-3310	267	17	each	each	DET
inlawrev-3310	267	18	county	county	NOUN
inlawrev-3310	267	19	is	be	AUX
inlawrev-3310	267	20	to	to	PART
inlawrev-3310	267	21	receive	receive	VERB
inlawrev-3310	267	22	the	the	DET
inlawrev-3310	267	23	idsr	idsr	NOUN
inlawrev-3310	267	24	is	be	AUX
inlawrev-3310	267	25	to	to	PART
inlawrev-3310	267	26	determine	determine	VERB
inlawrev-3310	267	27	the	the	DET
inlawrev-3310	267	28	average	average	ADJ
inlawrev-3310	267	29	inheritance	inheritance	NOUN
inlawrev-3310	267	30	tax	tax	NOUN
inlawrev-3310	267	31	retained	retain	VERB
inlawrev-3310	267	32	by	by	ADP
inlawrev-3310	267	33	each	each	DET
inlawrev-3310	267	34	county	county	NOUN
inlawrev-3310	267	35	for	for	ADP
inlawrev-3310	267	36	each	each	DET
inlawrev-3310	267	37	fiscal	fiscal	ADJ
inlawrev-3310	267	38	year	year	NOUN
inlawrev-3310	267	39	for	for	ADP
inlawrev-3310	267	40	fiscal	fiscal	ADJ
inlawrev-3310	267	41	years	year	NOUN
inlawrev-3310	267	42	beginning	begin	VERB
inlawrev-3310	267	43	july	july	PROPN
inlawrev-3310	267	44	1	1	NUM
inlawrev-3310	267	45	,	,	PUNCT
inlawrev-3310	267	46	1990	1990	NUM
inlawrev-3310	267	47	through	through	ADP
inlawrev-3310	267	48	june	june	PROPN
inlawrev-3310	267	49	30	30	NUM
inlawrev-3310	267	50	,	,	PUNCT
inlawrev-3310	267	51	1997	1997	NUM
inlawrev-3310	267	52	,	,	PUNCT
inlawrev-3310	267	53	excluding	exclude	VERB
inlawrev-3310	267	54	the	the	DET
inlawrev-3310	267	55	lowest	low	ADJ
inlawrev-3310	267	56	and	and	CCONJ
inlawrev-3310	267	57	highest	high	ADJ
inlawrev-3310	267	58	year	year	NOUN
inlawrev-3310	267	59	from	from	ADP
inlawrev-3310	267	60	the	the	DET
inlawrev-3310	267	61	average	average	NOUN
inlawrev-3310	267	62	calculation.^^	calculation.^^	PUNCT
inlawrev-3310	267	63	the	the	DET
inlawrev-3310	267	64	average	average	ADJ
inlawrev-3310	267	65	minus	minus	CCONJ
inlawrev-3310	267	66	the	the	DET
inlawrev-3310	267	67	amount	amount	NOUN
inlawrev-3310	267	68	retained	retain	VERB
inlawrev-3310	267	69	by	by	ADP
inlawrev-3310	267	70	the	the	DET
inlawrev-3310	267	71	county	county	NOUN
inlawrev-3310	267	72	in	in	ADP
inlawrev-3310	267	73	the	the	DET
inlawrev-3310	267	74	immediately	immediately	ADV
inlawrev-3310	267	75	preceding	precede	VERB
inlawrev-3310	267	76	fiscal	fiscal	ADJ
inlawrev-3310	267	77	year	year	NOUN
inlawrev-3310	267	78	shall	shall	AUX
inlawrev-3310	267	79	be	be	AUX
inlawrev-3310	267	80	distributed	distribute	VERB
inlawrev-3310	267	81	to	to	ADP
inlawrev-3310	267	82	the	the	DET
inlawrev-3310	267	83	county	county	NOUN
inlawrev-3310	267	84	by	by	ADP
inlawrev-3310	267	85	august	august	PROPN
inlawrev-3310	267	86	15.^^	15.^^	PROPN
inlawrev-3310	267	87	ii	ii	PROPN
inlawrev-3310	267	88	.	.	PUNCT
inlawrev-3310	268	1	information	information	NOUN
inlawrev-3310	268	2	regarding	regard	VERB
inlawrev-3310	268	3	indiana	indiana	PROPN
inlawrev-3310	268	4	death	death	NOUN
inlawrev-3310	268	5	taxes	taxis	NOUN
inlawrev-3310	268	6	and	and	CCONJ
inlawrev-3310	268	7	indiana	indiana	PROPN
inlawrev-3310	268	8	probate	probate	PROPN
inlawrev-3310	268	9	process	process	NOUN
inlawrev-3310	268	10	a.	a.	PROPN
inlawrev-3310	268	11	indiana	indiana	PROPN
inlawrev-3310	268	12	inheritance	inheritance	PROPN
inlawrev-3310	268	13	tax	tax	NOUN
inlawrev-3310	268	14	there	there	PRON
inlawrev-3310	268	15	is	be	VERB
inlawrev-3310	268	16	no	no	DET
inlawrev-3310	268	17	indiana	indiana	PROPN
inlawrev-3310	268	18	inheritance	inheritance	NOUN
inlawrev-3310	268	19	tax	tax	NOUN
inlawrev-3310	268	20	on	on	ADP
inlawrev-3310	268	21	the	the	DET
inlawrev-3310	268	22	value	value	NOUN
inlawrev-3310	268	23	of	of	ADP
inlawrev-3310	268	24	property	property	NOUN
inlawrev-3310	268	25	received	receive	VERB
inlawrev-3310	268	26	by	by	ADP
inlawrev-3310	268	27	a	a	DET
inlawrev-3310	268	28	surviving	surviving	NOUN
inlawrev-3310	268	29	spouse	spouse	NOUN
inlawrev-3310	268	30	from	from	ADP
inlawrev-3310	268	31	the	the	DET
inlawrev-3310	268	32	surviving	surviving	NOUN
inlawrev-3310	268	33	spouse	spouse	NOUN
inlawrev-3310	268	34	's	's	PART
inlawrev-3310	268	35	deceased	deceased	ADJ
inlawrev-3310	268	36	spouse,^	spouse,^	NOUN
inlawrev-3310	268	37	'	'	PUNCT
inlawrev-3310	268	38	nor	nor	CCONJ
inlawrev-3310	268	39	on	on	ADP
inlawrev-3310	268	40	property	property	NOUN
inlawrev-3310	268	41	transferred	transfer	VERB
inlawrev-3310	268	42	by	by	ADP
inlawrev-3310	268	43	a	a	DET
inlawrev-3310	268	44	decedent	decedent	NOUN
inlawrev-3310	268	45	to	to	ADP
inlawrev-3310	268	46	a	a	DET
inlawrev-3310	268	47	qualified	qualified	ADJ
inlawrev-3310	268	48	charitable	charitable	ADJ
inlawrev-3310	268	49	organization.^^	organization.^^	NOUN
inlawrev-3310	269	1	all	all	DET
inlawrev-3310	269	2	other	other	ADJ
inlawrev-3310	269	3	transferees	transferee	NOUN
inlawrev-3310	269	4	are	be	AUX
inlawrev-3310	269	5	taxed	tax	VERB
inlawrev-3310	269	6	as	as	ADP
inlawrev-3310	269	7	fouows:^^	fouows:^^	PROPN
inlawrev-3310	269	8	88	88	NUM
inlawrev-3310	269	9	.	.	PUNCT
inlawrev-3310	270	1	i	i	PRON
inlawrev-3310	270	2	d.	d.	PROPN
inlawrev-3310	270	3	§	§	PROPN
inlawrev-3310	270	4	6	6	NUM
inlawrev-3310	270	5	-	-	SYM
inlawrev-3310	270	6	4.1	4.1	NUM
inlawrev-3310	270	7	-	-	PUNCT
inlawrev-3310	270	8	3	3	NUM
inlawrev-3310	270	9	-	-	PUNCT
inlawrev-3310	270	10	12.5(b	12.5(b	NUM
inlawrev-3310	270	11	)	)	PUNCT
inlawrev-3310	270	12	(	(	PUNCT
inlawrev-3310	270	13	effective	effective	ADJ
inlawrev-3310	270	14	july	july	PROPN
inlawrev-3310	270	15	1	1	NUM
inlawrev-3310	270	16	,	,	PUNCT
inlawrev-3310	270	17	1997	1997	NUM
inlawrev-3310	270	18	)	)	PUNCT
inlawrev-3310	270	19	.	.	PUNCT
inlawrev-3310	271	1	89	89	NUM
inlawrev-3310	271	2	.	.	PUNCT
inlawrev-3310	272	1	i	i	PRON
inlawrev-3310	272	2	d.	d.	PROPN
inlawrev-3310	272	3	§	§	PROPN
inlawrev-3310	272	4	6	6	NUM
inlawrev-3310	272	5	-	-	SYM
inlawrev-3310	272	6	4.1	4.1	NUM
inlawrev-3310	272	7	-	-	SYM
inlawrev-3310	272	8	1	1	NUM
inlawrev-3310	272	9	l-6(c	l-6(c	PROPN
inlawrev-3310	272	10	)	)	PUNCT
inlawrev-3310	272	11	(	(	PUNCT
inlawrev-3310	272	12	effective	effective	ADJ
inlawrev-3310	272	13	july	july	PROPN
inlawrev-3310	272	14	1	1	NUM
inlawrev-3310	272	15	,	,	PUNCT
inlawrev-3310	272	16	1997	1997	NUM
inlawrev-3310	272	17	)	)	PUNCT
inlawrev-3310	272	18	.	.	PUNCT
inlawrev-3310	273	1	90	90	NUM
inlawrev-3310	273	2	.	.	PUNCT
inlawrev-3310	274	1	i	i	PRON
inlawrev-3310	274	2	d	d	PROPN
inlawrev-3310	274	3	§	§	PROPN
inlawrev-3310	274	4	6	6	NUM
inlawrev-3310	274	5	-	-	SYM
inlawrev-3310	274	6	4.1	4.1	NUM
inlawrev-3310	274	7	-	-	PUNCT
inlawrev-3310	274	8	11	11	NUM
inlawrev-3310	274	9	-	-	SYM
inlawrev-3310	274	10	6	6	NUM
inlawrev-3310	274	11	.	.	NOUN
inlawrev-3310	274	12	91	91	NUM
inlawrev-3310	274	13	.	.	PUNCT
inlawrev-3310	275	1	m§	m§	PROPN
inlawrev-3310	275	2	6	6	NUM
inlawrev-3310	275	3	-	-	SYM
inlawrev-3310	275	4	4.1	4.1	NUM
inlawrev-3310	275	5	-	-	PUNCT
inlawrev-3310	275	6	3	3	NUM
inlawrev-3310	275	7	-	-	SYM
inlawrev-3310	275	8	7	7	NUM
inlawrev-3310	275	9	.	.	NOUN
inlawrev-3310	275	10	92	92	NUM
inlawrev-3310	275	11	.	.	PUNCT
inlawrev-3310	276	1	m§	m§	PROPN
inlawrev-3310	276	2	6	6	NUM
inlawrev-3310	276	3	-	-	SYM
inlawrev-3310	276	4	4.1	4.1	NUM
inlawrev-3310	276	5	-	-	PUNCT
inlawrev-3310	276	6	3	3	NUM
inlawrev-3310	276	7	-	-	SYM
inlawrev-3310	276	8	1	1	NUM
inlawrev-3310	276	9	.	.	NUM
inlawrev-3310	276	10	93	93	NUM
inlawrev-3310	276	11	.	.	PUNCT
inlawrev-3310	277	1	see	see	VERB
inlawrev-3310	277	2	i	i	PROPN
inlawrev-3310	277	3	d	d	PROPN
inlawrev-3310	277	4	§	§	PROPN
inlawrev-3310	277	5	§	§	PROPN
inlawrev-3310	277	6	6	6	NUM
inlawrev-3310	277	7	-	-	SYM
inlawrev-3310	277	8	4.1	4.1	NUM
inlawrev-3310	277	9	-	-	PUNCT
inlawrev-3310	277	10	3	3	NUM
inlawrev-3310	277	11	-	-	SYM
inlawrev-3310	277	12	10	10	NUM
inlawrev-3310	277	13	to	to	ADP
inlawrev-3310	277	14	-12	-12	NOUN
inlawrev-3310	277	15	,	,	PUNCT
inlawrev-3310	277	16	6	6	NUM
inlawrev-3310	277	17	-	-	SYM
inlawrev-3310	277	18	4.1	4.1	NUM
inlawrev-3310	277	19	-	-	PUNCT
inlawrev-3310	277	20	5	5	NUM
inlawrev-3310	277	21	-	-	SYM
inlawrev-3310	277	22	1	1	NUM
inlawrev-3310	277	23	.	.	NUM
inlawrev-3310	277	24	1998	1998	NUM
inlawrev-3310	277	25	]	]	PUNCT
inlawrev-3310	278	1	taxation	taxation	NOUN
inlawrev-3310	278	2	789	789	NUM
inlawrev-3310	278	3	class	class	NOUN
inlawrev-3310	278	4	a	a	DET
inlawrev-3310	278	5	beneficiaries	beneficiary	NOUN
inlawrev-3310	278	6	relationship	relationship	NOUN
inlawrev-3310	278	7	to	to	ADP
inlawrev-3310	278	8	decedent	decedent	ADJ
inlawrev-3310	278	9	exempt	exempt	ADJ
inlawrev-3310	278	10	amount	amount	NOUN
inlawrev-3310	278	11	each	each	DET
inlawrev-3310	278	12	lineal	lineal	ADJ
inlawrev-3310	278	13	ancestor	ancestor	NOUN
inlawrev-3310	278	14	and	and	CCONJ
inlawrev-3310	278	15	descendant	descendant	NOUN
inlawrev-3310	278	16	of	of	ADP
inlawrev-3310	278	17	the	the	DET
inlawrev-3310	278	18	decedent	decedent	ADJ
inlawrev-3310	278	19	transferor	transferor	NOUN
inlawrev-3310	278	20	100,000	100,000	NUM
inlawrev-3310	278	21	value	value	NOUN
inlawrev-3310	278	22	tax	tax	NOUN
inlawrev-3310	278	23	from	from	ADP
inlawrev-3310	278	24	to	to	PART
inlawrev-3310	278	25	amount	amount	NOUN
inlawrev-3310	278	26	+	+	NUM
inlawrev-3310	278	27	percent	percent	NOUN
inlawrev-3310	278	28	value	value	NOUN
inlawrev-3310	278	29	over	over	ADP
inlawrev-3310	278	30	25,000	25,000	NUM
inlawrev-3310	278	31	+	+	CCONJ
inlawrev-3310	278	32	1	1	NUM
inlawrev-3310	278	33	25,000	25,000	NUM
inlawrev-3310	278	34	50,000	50,000	NUM
inlawrev-3310	278	35	250	250	NUM
inlawrev-3310	278	36	+	+	CCONJ
inlawrev-3310	278	37	2	2	NUM
inlawrev-3310	278	38	25,000	25,000	NUM
inlawrev-3310	278	39	50,000	50,000	NUM
inlawrev-3310	278	40	200,000	200,000	NUM
inlawrev-3310	278	41	750	750	NUM
inlawrev-3310	278	42	+	+	CCONJ
inlawrev-3310	278	43	3	3	NUM
inlawrev-3310	278	44	50,000	50,000	NUM
inlawrev-3310	278	45	200,000	200,000	NUM
inlawrev-3310	278	46	300,000	300,000	NUM
inlawrev-3310	278	47	5,250	5,250	NUM
inlawrev-3310	278	48	+	+	NUM
inlawrev-3310	278	49	4	4	NUM
inlawrev-3310	278	50	200,000	200,000	NUM
inlawrev-3310	278	51	300,000	300,000	NUM
inlawrev-3310	278	52	500,000	500,000	NUM
inlawrev-3310	278	53	9,250	9,250	NUM
inlawrev-3310	278	54	+	+	CCONJ
inlawrev-3310	278	55	5	5	NUM
inlawrev-3310	278	56	300,000	300,000	NUM
inlawrev-3310	278	57	500,000	500,000	NUM
inlawrev-3310	278	58	700,000	700,000	NUM
inlawrev-3310	278	59	19,250	19,250	NUM
inlawrev-3310	278	60	+	+	CCONJ
inlawrev-3310	278	61	6	6	NUM
inlawrev-3310	278	62	500,000	500,000	NUM
inlawrev-3310	278	63	700,000	700,000	NUM
inlawrev-3310	278	64	1,000,00	1,000,00	NUM
inlawrev-3310	278	65	31,250	31,250	NUM
inlawrev-3310	279	1	+	+	CCONJ
inlawrev-3310	279	2	7	7	NUM
inlawrev-3310	279	3	700,000	700,000	NUM
inlawrev-3310	279	4	1,000,00	1,000,00	NUM
inlawrev-3310	279	5	1,500,00	1,500,00	NUM
inlawrev-3310	279	6	52,250	52,250	NUM
inlawrev-3310	279	7	+	+	CCONJ
inlawrev-3310	279	8	8	8	NUM
inlawrev-3310	279	9	1,000,000	1,000,000	NUM
inlawrev-3310	279	10	1,500,00	1,500,00	NUM
inlawrev-3310	279	11	unlimite	unlimite	ADJ
inlawrev-3310	279	12	d	d	ADP
inlawrev-3310	279	13	92,250	92,250	NUM
inlawrev-3310	280	1	+	+	CCONJ
inlawrev-3310	280	2	10	10	NUM
inlawrev-3310	280	3	1,500,000	1,500,000	NUM
inlawrev-3310	280	4	790	790	NUM
inlawrev-3310	280	5	indiana	indiana	NOUN
inlawrev-3310	280	6	law	law	NOUN
inlawrev-3310	280	7	review	review	NOUN
inlawrev-3310	281	1	[	[	X
inlawrev-3310	281	2	vol	vol	NOUN
inlawrev-3310	281	3	.	.	PUNCT
inlawrev-3310	282	1	31:781	31:781	NUM
inlawrev-3310	282	2	class	class	NOUN
inlawrev-3310	282	3	b	b	PROPN
inlawrev-3310	282	4	beneficiaries	beneficiary	NOUN
inlawrev-3310	282	5	relationship	relationship	NOUN
inlawrev-3310	282	6	to	to	ADP
inlawrev-3310	282	7	decedent	decedent	ADJ
inlawrev-3310	282	8	exempt	exempt	ADJ
inlawrev-3310	282	9	amount	amount	NOUN
inlawrev-3310	282	10	each	each	DET
inlawrev-3310	282	11	brother	brother	NOUN
inlawrev-3310	282	12	and	and	CCONJ
inlawrev-3310	282	13	sister	sister	NOUN
inlawrev-3310	282	14	of	of	ADP
inlawrev-3310	282	15	decedent	decedent	ADJ
inlawrev-3310	282	16	transferor	transferor	NOUN
inlawrev-3310	282	17	500	500	NUM
inlawrev-3310	282	18	each	each	DET
inlawrev-3310	282	19	descendant	descendant	NOUN
inlawrev-3310	282	20	of	of	ADP
inlawrev-3310	282	21	a	a	DET
inlawrev-3310	282	22	brother	brother	NOUN
inlawrev-3310	282	23	or	or	CCONJ
inlawrev-3310	282	24	sister	sister	NOUN
inlawrev-3310	282	25	of	of	ADP
inlawrev-3310	282	26	decedent	decedent	ADJ
inlawrev-3310	282	27	transferor	transferor	NOUN
inlawrev-3310	282	28	500	500	NUM
inlawrev-3310	282	29	each	each	DET
inlawrev-3310	282	30	spouse	spouse	NOUN
inlawrev-3310	282	31	,	,	PUNCT
inlawrev-3310	282	32	widow	widow	NOUN
inlawrev-3310	282	33	,	,	PUNCT
inlawrev-3310	282	34	or	or	CCONJ
inlawrev-3310	282	35	widower	widower	NOUN
inlawrev-3310	282	36	of	of	ADP
inlawrev-3310	282	37	decedent	decedent	ADJ
inlawrev-3310	282	38	transferor	transferor	NOUN
inlawrev-3310	282	39	's	's	PART
inlawrev-3310	282	40	children	child	NOUN
inlawrev-3310	282	41	500	500	NUM
inlawrev-3310	282	42	value	value	NOUN
inlawrev-3310	282	43	tax	tax	NOUN
inlawrev-3310	282	44	from	from	ADP
inlawrev-3310	282	45	to	to	PART
inlawrev-3310	282	46	amount	amount	NOUN
inlawrev-3310	282	47	+	+	NUM
inlawrev-3310	282	48	percent	percent	NOUN
inlawrev-3310	282	49	value	value	NOUN
inlawrev-3310	282	50	over	over	ADP
inlawrev-3310	282	51	100,000	100,000	NUM
inlawrev-3310	283	1	+	+	CCONJ
inlawrev-3310	283	2	7	7	NUM
inlawrev-3310	283	3	100,000	100,000	NUM
inlawrev-3310	283	4	500,000	500,000	NUM
inlawrev-3310	283	5	7,000	7,000	NUM
inlawrev-3310	283	6	+	+	CCONJ
inlawrev-3310	283	7	10	10	NUM
inlawrev-3310	283	8	100,000	100,000	NUM
inlawrev-3310	283	9	500,000	500,000	NUM
inlawrev-3310	283	10	1,000,000	1,000,000	NUM
inlawrev-3310	283	11	47,000	47,000	NUM
inlawrev-3310	283	12	+	+	CCONJ
inlawrev-3310	283	13	12	12	NUM
inlawrev-3310	283	14	500,000	500,000	NUM
inlawrev-3310	283	15	1,000,000	1,000,000	NUM
inlawrev-3310	283	16	unlimited	unlimited	ADJ
inlawrev-3310	283	17	107,000	107,000	NUM
inlawrev-3310	283	18	+	+	NUM
inlawrev-3310	283	19	15	15	NUM
inlawrev-3310	283	20	1,000,000	1,000,000	NUM
inlawrev-3310	283	21	class	class	NOUN
inlawrev-3310	283	22	c	c	NOUN
inlawrev-3310	283	23	beneficiaries	beneficiary	NOUN
inlawrev-3310	283	24	relationship	relationship	NOUN
inlawrev-3310	283	25	to	to	ADP
inlawrev-3310	283	26	decedent	decedent	ADJ
inlawrev-3310	283	27	exempt	exempt	ADJ
inlawrev-3310	283	28	amount	amount	NOUN
inlawrev-3310	283	29	each	each	DET
inlawrev-3310	283	30	individual	individual	NOUN
inlawrev-3310	283	31	not	not	PART
inlawrev-3310	283	32	referred	refer	VERB
inlawrev-3310	283	33	to	to	ADP
inlawrev-3310	283	34	above	above	ADP
inlawrev-3310	283	35	100	100	NUM
inlawrev-3310	283	36	value	value	NOUN
inlawrev-3310	283	37	tax	tax	NOUN
inlawrev-3310	283	38	from	from	ADP
inlawrev-3310	283	39	to	to	PART
inlawrev-3310	283	40	amount	amount	NOUN
inlawrev-3310	283	41	+	+	NUM
inlawrev-3310	283	42	percent	percent	NOUN
inlawrev-3310	283	43	value	value	NOUN
inlawrev-3310	283	44	over	over	ADP
inlawrev-3310	283	45	100,000	100,000	NUM
inlawrev-3310	283	46	+	+	CCONJ
inlawrev-3310	283	47	10	10	NUM
inlawrev-3310	283	48	100,000	100,000	NUM
inlawrev-3310	283	49	1,000,000	1,000,000	NUM
inlawrev-3310	283	50	10,000	10,000	NUM
inlawrev-3310	283	51	+	+	CCONJ
inlawrev-3310	283	52	15	15	NUM
inlawrev-3310	283	53	100,000	100,000	NUM
inlawrev-3310	283	54	1,000,00	1,000,00	NUM
inlawrev-3310	283	55	unlimited	unlimited	ADJ
inlawrev-3310	283	56	145,000	145,000	NUM
inlawrev-3310	283	57	+	+	NUM
inlawrev-3310	283	58	20	20	NUM
inlawrev-3310	283	59	1,000,000	1,000,000	NUM
inlawrev-3310	283	60	1998	1998	NUM
inlawrev-3310	283	61	]	]	PUNCT
inlawrev-3310	283	62	taxation	taxation	NOUN
inlawrev-3310	283	63	791	791	NUM
inlawrev-3310	283	64	b.	b.	PROPN
inlawrev-3310	283	65	indiana	indiana	PROPN
inlawrev-3310	283	66	estate	estate	PROPN
inlawrev-3310	283	67	tax	tax	NOUN
inlawrev-3310	283	68	if	if	SCONJ
inlawrev-3310	283	69	the	the	DET
inlawrev-3310	283	70	inheritance	inheritance	NOUN
inlawrev-3310	283	71	tax	tax	NOUN
inlawrev-3310	283	72	computed	compute	VERB
inlawrev-3310	283	73	above	above	ADV
inlawrev-3310	283	74	is	be	AUX
inlawrev-3310	283	75	less	less	ADJ
inlawrev-3310	283	76	than	than	ADP
inlawrev-3310	283	77	the	the	DET
inlawrev-3310	283	78	amount	amount	NOUN
inlawrev-3310	283	79	of	of	ADP
inlawrev-3310	283	80	the	the	DET
inlawrev-3310	283	81	state	state	NOUN
inlawrev-3310	283	82	death	death	NOUN
inlawrev-3310	283	83	tax	tax	NOUN
inlawrev-3310	283	84	credit	credit	NOUN
inlawrev-3310	283	85	for	for	ADP
inlawrev-3310	283	86	federal	federal	ADJ
inlawrev-3310	283	87	estate	estate	NOUN
inlawrev-3310	283	88	tax	tax	NOUN
inlawrev-3310	283	89	,	,	PUNCT
inlawrev-3310	283	90	as	as	SCONJ
inlawrev-3310	283	91	computed	compute	VERB
inlawrev-3310	283	92	under	under	ADP
inlawrev-3310	283	93	internal	internal	ADJ
inlawrev-3310	283	94	revenue	revenue	NOUN
inlawrev-3310	283	95	code	code	NOUN
inlawrev-3310	283	96	section	section	NOUN
inlawrev-3310	283	97	201	201	NUM
inlawrev-3310	283	98	1	1	NUM
inlawrev-3310	284	1	,	,	PUNCT
inlawrev-3310	284	2	then	then	ADV
inlawrev-3310	284	3	the	the	DET
inlawrev-3310	284	4	state	state	NOUN
inlawrev-3310	284	5	of	of	ADP
inlawrev-3310	284	6	indiana	indiana	PROPN
inlawrev-3310	284	7	imposes	impose	VERB
inlawrev-3310	284	8	an	an	DET
inlawrev-3310	284	9	estate	estate	NOUN
inlawrev-3310	284	10	tax	tax	NOUN
inlawrev-3310	284	11	equal	equal	ADJ
inlawrev-3310	284	12	to	to	ADP
inlawrev-3310	284	13	the	the	DET
inlawrev-3310	284	14	difference.^	difference.^	NOUN
inlawrev-3310	284	15	'	'	PART
inlawrev-3310	284	16	*	*	PROPN
inlawrev-3310	284	17	c.	c.	PROPN
inlawrev-3310	284	18	indiana	indiana	PROPN
inlawrev-3310	284	19	generation	generation	NOUN
inlawrev-3310	284	20	skipping	skip	VERB
inlawrev-3310	284	21	transfer	transfer	NOUN
inlawrev-3310	284	22	tax	tax	NOUN
inlawrev-3310	284	23	the	the	DET
inlawrev-3310	284	24	indiana	indiana	NOUN
inlawrev-3310	284	25	generation	generation	NOUN
inlawrev-3310	284	26	skipping	skip	VERB
inlawrev-3310	284	27	transfer	transfer	NOUN
inlawrev-3310	284	28	tax	tax	NOUN
inlawrev-3310	284	29	absorbs	absorb	VERB
inlawrev-3310	284	30	some	some	PRON
inlawrev-3310	284	31	or	or	CCONJ
inlawrev-3310	284	32	all	all	PRON
inlawrev-3310	284	33	of	of	ADP
inlawrev-3310	284	34	the	the	DET
inlawrev-3310	284	35	federal	federal	ADJ
inlawrev-3310	284	36	credit	credit	NOUN
inlawrev-3310	284	37	for	for	ADP
inlawrev-3310	284	38	any	any	DET
inlawrev-3310	284	39	generation	generation	NOUN
inlawrev-3310	284	40	skipping	skip	VERB
inlawrev-3310	284	41	transfer	transfer	NOUN
inlawrev-3310	284	42	tax	tax	NOUN
inlawrev-3310	284	43	which	which	PRON
inlawrev-3310	284	44	is	be	AUX
inlawrev-3310	284	45	paid	pay	VERB
inlawrev-3310	284	46	to	to	ADP
inlawrev-3310	284	47	states.^^	states.^^	PUNCT
inlawrev-3310	284	48	d.	d.	PROPN
inlawrev-3310	284	49	indiana	indiana	PROPN
inlawrev-3310	284	50	probate	probate	PROPN
inlawrev-3310	284	51	the	the	DET
inlawrev-3310	284	52	survivor	survivor	NOUN
inlawrev-3310	284	53	's	's	PART
inlawrev-3310	284	54	allowance	allowance	NOUN
inlawrev-3310	284	55	is	be	AUX
inlawrev-3310	284	56	$	$	SYM
inlawrev-3310	284	57	15,000.^^	15,000.^^	NUM
inlawrev-3310	284	58	the	the	DET
inlawrev-3310	284	59	amount	amount	NOUN
inlawrev-3310	284	60	for	for	ADP
inlawrev-3310	284	61	qualifying	qualify	VERB
inlawrev-3310	284	62	as	as	ADP
inlawrev-3310	284	63	a	a	DET
inlawrev-3310	284	64	small	small	ADJ
inlawrev-3310	284	65	estate	estate	NOUN
inlawrev-3310	284	66	is	be	AUX
inlawrev-3310	284	67	$	$	SYM
inlawrev-3310	284	68	25,000.^^	25,000.^^	NUM
inlawrev-3310	284	69	in	in	ADP
inlawrev-3310	284	70	the	the	DET
inlawrev-3310	284	71	area	area	NOUN
inlawrev-3310	284	72	oftax	oftax	NOUN
inlawrev-3310	284	73	on	on	ADP
inlawrev-3310	284	74	financial	financial	ADJ
inlawrev-3310	284	75	institutions	institution	NOUN
inlawrev-3310	284	76	,	,	PUNCT
inlawrev-3310	284	77	the	the	DET
inlawrev-3310	284	78	general	general	ADJ
inlawrev-3310	284	79	assembly	assembly	NOUN
inlawrev-3310	284	80	enacted	enact	VERB
inlawrev-3310	284	81	into	into	ADP
inlawrev-3310	284	82	law	law	NOUN
inlawrev-3310	284	83	one	one	NUM
inlawrev-3310	284	84	bill	bill	NOUN
inlawrev-3310	284	85	which	which	PRON
inlawrev-3310	284	86	contain	contain	VERB
inlawrev-3310	284	87	two	two	NUM
inlawrev-3310	284	88	key	key	ADJ
inlawrev-3310	284	89	provisions.^^	provisions.^^	NOUN
inlawrev-3310	284	90	the	the	DET
inlawrev-3310	284	91	first	first	ADJ
inlawrev-3310	284	92	of	of	ADP
inlawrev-3310	284	93	these	these	DET
inlawrev-3310	284	94	provisions	provision	NOUN
inlawrev-3310	284	95	clarifies	clarify	VERB
inlawrev-3310	284	96	the	the	DET
inlawrev-3310	284	97	add	add	NOUN
inlawrev-3310	284	98	back	back	ADV
inlawrev-3310	284	99	for	for	ADP
inlawrev-3310	284	100	financial	financial	ADJ
inlawrev-3310	284	101	institutions	institution	NOUN
inlawrev-3310	284	102	'	'	PART
inlawrev-3310	284	103	tax	tax	NOUN
inlawrev-3310	284	104	for	for	ADP
inlawrev-3310	284	105	recovery	recovery	NOUN
inlawrev-3310	284	106	of	of	ADP
inlawrev-3310	284	107	a	a	DET
inlawrev-3310	284	108	bad	bad	ADJ
inlawrev-3310	284	109	debt	debt	NOUN
inlawrev-3310	284	110	that	that	PRON
inlawrev-3310	284	111	was	be	AUX
inlawrev-3310	284	112	previously	previously	ADV
inlawrev-3310	284	113	deducted	deduct	VERB
inlawrev-3310	284	114	from	from	ADP
inlawrev-3310	284	115	income.^^	income.^^	NOUN
inlawrev-3310	284	116	second	second	ADJ
inlawrev-3310	284	117	,	,	PUNCT
inlawrev-3310	284	118	the	the	DET
inlawrev-3310	284	119	general	general	ADJ
inlawrev-3310	284	120	assembly	assembly	NOUN
inlawrev-3310	284	121	lowered	lower	VERB
inlawrev-3310	284	122	the	the	DET
inlawrev-3310	284	123	threshold	threshold	NOUN
inlawrev-3310	284	124	amount	amount	NOUN
inlawrev-3310	284	125	of	of	ADP
inlawrev-3310	284	126	financial	financial	ADJ
inlawrev-3310	284	127	institution	institution	NOUN
inlawrev-3310	284	128	tax	tax	NOUN
inlawrev-3310	284	129	liability	liability	NOUN
inlawrev-3310	284	130	per	per	ADP
inlawrev-3310	284	131	quarter	quarter	NOUN
inlawrev-3310	284	132	,	,	PUNCT
inlawrev-3310	284	133	which	which	PRON
inlawrev-3310	284	134	requires	require	VERB
inlawrev-3310	284	135	remittance	remittance	NOUN
inlawrev-3310	284	136	via	via	ADP
inlawrev-3310	284	137	electronic	electronic	ADJ
inlawrev-3310	284	138	funds	fund	NOUN
inlawrev-3310	284	139	transfer'^^	transfer'^^	X
inlawrev-3310	284	140	from	from	ADP
inlawrev-3310	284	141	$	$	SYM
inlawrev-3310	284	142	20,000	20,000	NUM
inlawrev-3310	284	143	to	to	PART
inlawrev-3310	284	144	$	$	SYM
inlawrev-3310	284	145	10,000.'	10,000.'	NUM
inlawrev-3310	284	146	°	°	NOUN
inlawrev-3310	284	147	^	^	PUNCT
inlawrev-3310	284	148	in	in	ADP
inlawrev-3310	284	149	the	the	DET
inlawrev-3310	284	150	area	area	NOUN
inlawrev-3310	284	151	of	of	ADP
inlawrev-3310	284	152	motor	motor	NOUN
inlawrev-3310	284	153	fuel	fuel	NOUN
inlawrev-3310	284	154	and	and	CCONJ
inlawrev-3310	284	155	vehicle	vehicle	NOUN
inlawrev-3310	284	156	excise	excise	NOUN
inlawrev-3310	284	157	tax	tax	NOUN
inlawrev-3310	284	158	,	,	PUNCT
inlawrev-3310	284	159	the	the	DET
inlawrev-3310	284	160	general	general	ADJ
inlawrev-3310	284	161	assembly	assembly	NOUN
inlawrev-3310	284	162	enacted	enact	VERB
inlawrev-3310	284	163	into	into	ADP
inlawrev-3310	284	164	law	law	NOUN
inlawrev-3310	284	165	three	three	NUM
inlawrev-3310	284	166	bills	bill	NOUN
inlawrev-3310	284	167	which	which	PRON
inlawrev-3310	284	168	contain	contain	VERB
inlawrev-3310	284	169	twenty	twenty	NUM
inlawrev-3310	284	170	-	-	PUNCT
inlawrev-3310	284	171	five	five	NUM
inlawrev-3310	284	172	key	key	ADJ
inlawrev-3310	284	173	provisions	provision	NOUN
inlawrev-3310	284	174	.	.	PUNCT
inlawrev-3310	285	1	'^^	'^^	PROPN
inlawrev-3310	285	2	the	the	DET
inlawrev-3310	285	3	first	first	ADJ
inlawrev-3310	285	4	of	of	ADP
inlawrev-3310	285	5	these	these	PRON
inlawrev-3310	285	6	provides	provide	VERB
inlawrev-3310	285	7	that	that	SCONJ
inlawrev-3310	285	8	if	if	SCONJ
inlawrev-3310	285	9	the	the	DET
inlawrev-3310	285	10	average	average	NOUN
inlawrev-3310	285	11	or	or	CCONJ
inlawrev-3310	285	12	the	the	DET
inlawrev-3310	285	13	estimated	estimate	VERB
inlawrev-3310	285	14	monthly	monthly	ADJ
inlawrev-3310	285	15	remittance	remittance	NOUN
inlawrev-3310	285	16	for	for	ADP
inlawrev-3310	285	17	gasoline	gasoline	NOUN
inlawrev-3310	285	18	tax	tax	NOUN
inlawrev-3310	285	19	exceeds	exceed	VERB
inlawrev-3310	285	20	$	$	SYM
inlawrev-3310	285	21	10,000	10,000	NUM
inlawrev-3310	285	22	,	,	PUNCT
inlawrev-3310	285	23	then	then	ADV
inlawrev-3310	285	24	the	the	DET
inlawrev-3310	285	25	remittance'^^	remittance'^^	NOUN
inlawrev-3310	285	26	must	must	AUX
inlawrev-3310	285	27	be	be	AUX
inlawrev-3310	285	28	made	make	VERB
inlawrev-3310	285	29	by	by	ADP
inlawrev-3310	285	30	electronic	electronic	ADJ
inlawrev-3310	285	31	funds	fund	NOUN
inlawrev-3310	285	32	transfer.*^	transfer.*^	PROPN
inlawrev-3310	285	33	"	"	PUNCT
inlawrev-3310	285	34	*	*	PUNCT
inlawrev-3310	285	35	second	second	ADJ
inlawrev-3310	285	36	,	,	PUNCT
inlawrev-3310	285	37	the	the	DET
inlawrev-3310	285	38	general	general	ADJ
inlawrev-3310	285	39	assembly	assembly	NOUN
inlawrev-3310	285	40	required	require	VERB
inlawrev-3310	285	41	that	that	SCONJ
inlawrev-3310	285	42	special	special	ADJ
inlawrev-3310	285	43	fuel	fuel	NOUN
inlawrev-3310	285	44	suppliers	supplier	NOUN
inlawrev-3310	285	45	remit	remit	VERB
inlawrev-3310	285	46	100	100	NUM
inlawrev-3310	285	47	%	%	NOUN
inlawrev-3310	285	48	of	of	ADP
inlawrev-3310	285	49	the	the	DET
inlawrev-3310	285	50	tax	tax	NOUN
inlawrev-3310	285	51	remitted	remit	VERB
inlawrev-3310	285	52	for	for	ADP
inlawrev-3310	285	53	the	the	DET
inlawrev-3310	285	54	month	month	NOUN
inlawrev-3310	285	55	preceding	precede	VERB
inlawrev-3310	285	56	the	the	DET
inlawrev-3310	285	57	previous	previous	ADJ
inlawrev-3310	285	58	calendar	calendar	NOUN
inlawrev-3310	285	59	month	month	NOUN
inlawrev-3310	285	60	,	,	PUNCT
inlawrev-3310	285	61	or	or	CCONJ
inlawrev-3310	285	62	95	95	NUM
inlawrev-3310	285	63	%	%	NOUN
inlawrev-3310	285	64	of	of	ADP
inlawrev-3310	285	65	the	the	DET
inlawrev-3310	285	66	prior	prior	ADJ
inlawrev-3310	285	67	month	month	NOUN
inlawrev-3310	285	68	's	's	PART
inlawrev-3310	285	69	actual	actual	ADJ
inlawrev-3310	285	70	liability	liability	NOUN
inlawrev-3310	285	71	,	,	PUNCT
inlawrev-3310	285	72	by	by	ADP
inlawrev-3310	285	73	the	the	DET
inlawrev-3310	285	74	fifteenth	fifteenth	NOUN
inlawrev-3310	285	75	of	of	ADP
inlawrev-3310	285	76	the	the	DET
inlawrev-3310	285	77	month	month	NOUN
inlawrev-3310	285	78	.	.	PUNCT
inlawrev-3310	286	1	'	'	PUNCT
inlawrev-3310	286	2	^^	^^	PUNCT
inlawrev-3310	286	3	also	also	ADV
inlawrev-3310	286	4	,	,	PUNCT
inlawrev-3310	286	5	the	the	DET
inlawrev-3310	286	6	provision	provision	NOUN
inlawrev-3310	286	7	requires	require	VERB
inlawrev-3310	286	8	any	any	DET
inlawrev-3310	286	9	additional	additional	ADJ
inlawrev-3310	286	10	remittance	remittance	NOUN
inlawrev-3310	286	11	by	by	ADP
inlawrev-3310	286	12	the	the	DET
inlawrev-3310	286	13	94	94	NUM
inlawrev-3310	286	14	.	.	PUNCT
inlawrev-3310	287	1	/^.	/^.	PUNCT
inlawrev-3310	288	1	§	§	VERB
inlawrev-3310	288	2	6	6	NUM
inlawrev-3310	288	3	-	-	SYM
inlawrev-3310	288	4	4.1	4.1	NUM
inlawrev-3310	288	5	-	-	PUNCT
inlawrev-3310	288	6	11	11	NUM
inlawrev-3310	288	7	-	-	SYM
inlawrev-3310	288	8	2	2	NUM
inlawrev-3310	288	9	.	.	NOUN
inlawrev-3310	288	10	95	95	NUM
inlawrev-3310	288	11	.	.	PUNCT
inlawrev-3310	289	1	^-^e/^i	^-^e/^i	PROPN
inlawrev-3310	289	2	.	.	PUNCT
inlawrev-3310	290	1	§	§	PROPN
inlawrev-3310	290	2	6	6	NUM
inlawrev-3310	290	3	-	-	SYM
inlawrev-3310	290	4	4.1	4.1	NUM
inlawrev-3310	290	5	-	-	PUNCT
inlawrev-3310	290	6	11.5	11.5	NUM
inlawrev-3310	290	7	-	-	SYM
inlawrev-3310	290	8	8	8	NUM
inlawrev-3310	290	9	.	.	PUNCT
inlawrev-3310	290	10	96	96	NUM
inlawrev-3310	290	11	.	.	PUNCT
inlawrev-3310	290	12	/^.	/^.	PUNCT
inlawrev-3310	291	1	§	§	ADJ
inlawrev-3310	291	2	29	29	NUM
inlawrev-3310	291	3	-	-	SYM
inlawrev-3310	291	4	1	1	NUM
inlawrev-3310	291	5	-	-	PUNCT
inlawrev-3310	291	6	4	4	NUM
inlawrev-3310	291	7	-	-	SYM
inlawrev-3310	291	8	1	1	NUM
inlawrev-3310	291	9	.	.	NUM
inlawrev-3310	291	10	97	97	NUM
inlawrev-3310	291	11	.	.	PUNCT
inlawrev-3310	292	1	/j	/j	INTJ
inlawrev-3310	292	2	.	.	PUNCT
inlawrev-3310	293	1	§	§	PROPN
inlawrev-3310	293	2	29	29	NUM
inlawrev-3310	293	3	-	-	SYM
inlawrev-3310	293	4	1	1	NUM
inlawrev-3310	293	5	-	-	PUNCT
inlawrev-3310	293	6	8	8	NUM
inlawrev-3310	293	7	-	-	SYM
inlawrev-3310	293	8	1	1	NUM
inlawrev-3310	293	9	.	.	NOUN
inlawrev-3310	293	10	98	98	NUM
inlawrev-3310	293	11	.	.	PUNCT
inlawrev-3310	294	1	h.r	h.r	PROPN
inlawrev-3310	294	2	.	.	PROPN
inlawrev-3310	294	3	1784	1784	NUM
inlawrev-3310	294	4	,	,	PUNCT
inlawrev-3310	294	5	1	1	NUM
inlawrev-3310	294	6	10th	10th	ADJ
inlawrev-3310	294	7	leg	leg	NOUN
inlawrev-3310	294	8	.	.	PUNCT
inlawrev-3310	294	9	,	,	PUNCT
inlawrev-3310	294	10	1st	1st	ADJ
inlawrev-3310	294	11	reg	reg	NOUN
inlawrev-3310	294	12	.	.	PUNCT
inlawrev-3310	295	1	sess	sess	PROPN
inlawrev-3310	295	2	.	.	PUNCT
inlawrev-3310	296	1	(	(	PUNCT
inlawrev-3310	296	2	ind	ind	NOUN
inlawrev-3310	296	3	.	.	PUNCT
inlawrev-3310	296	4	1997	1997	NUM
inlawrev-3310	296	5	)	)	PUNCT
inlawrev-3310	296	6	.	.	PUNCT
inlawrev-3310	297	1	99	99	NUM
inlawrev-3310	297	2	.	.	PUNCT
inlawrev-3310	298	1	ind	ind	PROPN
inlawrev-3310	298	2	.	.	PUNCT
inlawrev-3310	299	1	code	code	PROPN
inlawrev-3310	299	2	§	§	PROPN
inlawrev-3310	299	3	6	6	NUM
inlawrev-3310	299	4	-	-	SYM
inlawrev-3310	299	5	5.5	5.5	NUM
inlawrev-3310	299	6	-	-	PUNCT
inlawrev-3310	299	7	1	1	NUM
inlawrev-3310	299	8	-	-	SYM
inlawrev-3310	299	9	2	2	NUM
inlawrev-3310	299	10	(	(	PUNCT
inlawrev-3310	299	11	supp	supp	NOUN
inlawrev-3310	299	12	.	.	PUNCT
inlawrev-3310	299	13	1997	1997	NUM
inlawrev-3310	299	14	)	)	PUNCT
inlawrev-3310	299	15	.	.	PUNCT
inlawrev-3310	300	1	100	100	NUM
inlawrev-3310	300	2	.	.	PUNCT
inlawrev-3310	301	1	personal	personal	ADJ
inlawrev-3310	301	2	or	or	CCONJ
inlawrev-3310	301	3	overnight	overnight	ADJ
inlawrev-3310	301	4	courier	courier	NOUN
inlawrev-3310	301	5	delivery	delivery	NOUN
inlawrev-3310	301	6	of	of	ADP
inlawrev-3310	301	7	payment	payment	NOUN
inlawrev-3310	301	8	by	by	ADP
inlawrev-3310	301	9	cashier	cashier	NOUN
inlawrev-3310	301	10	's	's	PART
inlawrev-3310	301	11	or	or	CCONJ
inlawrev-3310	301	12	certified	certified	ADJ
inlawrev-3310	301	13	check	check	NOUN
inlawrev-3310	301	14	or	or	CCONJ
inlawrev-3310	301	15	money	money	NOUN
inlawrev-3310	301	16	order	order	NOUN
inlawrev-3310	301	17	are	be	AUX
inlawrev-3310	301	18	also	also	ADV
inlawrev-3310	301	19	acceptable	acceptable	ADJ
inlawrev-3310	301	20	.	.	PUNCT
inlawrev-3310	302	1	101	101	NUM
inlawrev-3310	302	2	.	.	PUNCT
inlawrev-3310	303	1	ind	ind	PROPN
inlawrev-3310	303	2	.	.	PUNCT
inlawrev-3310	304	1	code	code	PROPN
inlawrev-3310	304	2	§	§	PROPN
inlawrev-3310	304	3	6	6	NUM
inlawrev-3310	304	4	-	-	SYM
inlawrev-3310	304	5	5.5	5.5	NUM
inlawrev-3310	304	6	-	-	PUNCT
inlawrev-3310	304	7	6	6	NUM
inlawrev-3310	304	8	-	-	PUNCT
inlawrev-3310	304	9	3(c	3(c	NUM
inlawrev-3310	304	10	)	)	PUNCT
inlawrev-3310	304	11	(	(	PUNCT
inlawrev-3310	304	12	supp	supp	PROPN
inlawrev-3310	304	13	.	.	PUNCT
inlawrev-3310	305	1	1997	1997	NUM
inlawrev-3310	305	2	)	)	PUNCT
inlawrev-3310	305	3	(	(	PUNCT
inlawrev-3310	305	4	effective	effective	ADJ
inlawrev-3310	305	5	jan	jan	PROPN
inlawrev-3310	305	6	.	.	PROPN
inlawrev-3310	305	7	1	1	NUM
inlawrev-3310	305	8	,	,	PUNCT
inlawrev-3310	305	9	1998	1998	NUM
inlawrev-3310	305	10	)	)	PUNCT
inlawrev-3310	305	11	.	.	PUNCT
inlawrev-3310	306	1	102	102	NUM
inlawrev-3310	306	2	.	.	PUNCT
inlawrev-3310	307	1	h.r	h.r	PROPN
inlawrev-3310	307	2	.	.	PROPN
inlawrev-3310	307	3	1784	1784	NUM
inlawrev-3310	307	4	,	,	PUNCT
inlawrev-3310	307	5	1	1	NUM
inlawrev-3310	307	6	10th	10th	ADJ
inlawrev-3310	307	7	leg	leg	NOUN
inlawrev-3310	307	8	.	.	PUNCT
inlawrev-3310	307	9	,	,	PUNCT
inlawrev-3310	307	10	1st	1st	ADJ
inlawrev-3310	307	11	reg	reg	NOUN
inlawrev-3310	307	12	.	.	PUNCT
inlawrev-3310	308	1	sess	sess	PROPN
inlawrev-3310	308	2	.	.	PUNCT
inlawrev-3310	309	1	§	§	PROPN
inlawrev-3310	309	2	§	§	PROPN
inlawrev-3310	309	3	22	22	NUM
inlawrev-3310	309	4	-	-	SYM
inlawrev-3310	309	5	23	23	NUM
inlawrev-3310	309	6	(	(	PUNCT
inlawrev-3310	309	7	ind	ind	NOUN
inlawrev-3310	309	8	.	.	PUNCT
inlawrev-3310	309	9	1997	1997	NUM
inlawrev-3310	309	10	)	)	PUNCT
inlawrev-3310	309	11	;	;	PUNCT
inlawrev-3310	309	12	h.r	h.r	PROPN
inlawrev-3310	309	13	.	.	PROPN
inlawrev-3310	309	14	1785	1785	NUM
inlawrev-3310	309	15	,	,	PUNCT
inlawrev-3310	309	16	1	1	NUM
inlawrev-3310	309	17	10th	10th	ADJ
inlawrev-3310	309	18	leg	leg	NOUN
inlawrev-3310	309	19	.	.	PUNCT
inlawrev-3310	309	20	,	,	PUNCT
inlawrev-3310	309	21	1st	1st	ADJ
inlawrev-3310	309	22	reg	reg	NOUN
inlawrev-3310	309	23	.	.	PUNCT
inlawrev-3310	310	1	sess	sess	PROPN
inlawrev-3310	310	2	.	.	PUNCT
inlawrev-3310	311	1	§	§	PROPN
inlawrev-3310	311	2	§	§	PROPN
inlawrev-3310	311	3	1	1	NUM
inlawrev-3310	311	4	-	-	SYM
inlawrev-3310	311	5	21	21	NUM
inlawrev-3310	311	6	(	(	PUNCT
inlawrev-3310	311	7	ind	ind	NOUN
inlawrev-3310	311	8	.	.	PUNCT
inlawrev-3310	311	9	1997	1997	NUM
inlawrev-3310	311	10	)	)	PUNCT
inlawrev-3310	311	11	;	;	PUNCT
inlawrev-3310	311	12	h.r	h.r	PROPN
inlawrev-3310	311	13	.	.	PROPN
inlawrev-3310	311	14	1811,1	1811,1	NUM
inlawrev-3310	311	15	10th	10th	ADJ
inlawrev-3310	311	16	leg	leg	NOUN
inlawrev-3310	311	17	.	.	PUNCT
inlawrev-3310	311	18	,	,	PUNCT
inlawrev-3310	311	19	1st	1st	ADJ
inlawrev-3310	311	20	reg	reg	NOUN
inlawrev-3310	311	21	.	.	PUNCT
inlawrev-3310	312	1	sess	sess	PROPN
inlawrev-3310	312	2	.	.	PUNCT
inlawrev-3310	313	1	§	§	PROPN
inlawrev-3310	313	2	1	1	NUM
inlawrev-3310	313	3	(	(	PUNCT
inlawrev-3310	313	4	ind	ind	NOUN
inlawrev-3310	313	5	.	.	PUNCT
inlawrev-3310	313	6	1997	1997	NUM
inlawrev-3310	313	7	)	)	PUNCT
inlawrev-3310	313	8	;	;	PUNCT
inlawrev-3310	313	9	s.	s.	PROPN
inlawrev-3310	313	10	4	4	NUM
inlawrev-3310	313	11	,	,	PUNCT
inlawrev-3310	313	12	1	1	NUM
inlawrev-3310	313	13	10th	10th	ADJ
inlawrev-3310	313	14	leg	leg	NOUN
inlawrev-3310	313	15	.	.	PUNCT
inlawrev-3310	313	16	,	,	PUNCT
inlawrev-3310	313	17	1st	1st	PROPN
inlawrev-3310	313	18	spec	spec	NOUN
inlawrev-3310	313	19	.	.	PUNCT
inlawrev-3310	313	20	sess	sess	PROPN
inlawrev-3310	313	21	.	.	PUNCT
inlawrev-3310	314	1	§	§	PROPN
inlawrev-3310	314	2	1	1	NUM
inlawrev-3310	314	3	(	(	PUNCT
inlawrev-3310	314	4	ind	ind	NOUN
inlawrev-3310	314	5	.	.	PUNCT
inlawrev-3310	314	6	1997	1997	NUM
inlawrev-3310	314	7	)	)	PUNCT
inlawrev-3310	314	8	.	.	PUNCT
inlawrev-3310	315	1	103	103	NUM
inlawrev-3310	315	2	.	.	PUNCT
inlawrev-3310	316	1	personal	personal	ADJ
inlawrev-3310	316	2	or	or	CCONJ
inlawrev-3310	316	3	overnight	overnight	ADJ
inlawrev-3310	316	4	courier	courier	NOUN
inlawrev-3310	316	5	delivery	delivery	NOUN
inlawrev-3310	316	6	of	of	ADP
inlawrev-3310	316	7	payment	payment	NOUN
inlawrev-3310	316	8	by	by	ADP
inlawrev-3310	316	9	cashier	cashier	NOUN
inlawrev-3310	316	10	's	's	PART
inlawrev-3310	316	11	or	or	CCONJ
inlawrev-3310	316	12	certified	certified	ADJ
inlawrev-3310	316	13	check	check	NOUN
inlawrev-3310	316	14	or	or	CCONJ
inlawrev-3310	316	15	money	money	NOUN
inlawrev-3310	316	16	order	order	NOUN
inlawrev-3310	316	17	are	be	AUX
inlawrev-3310	316	18	also	also	ADV
inlawrev-3310	316	19	acceptable	acceptable	ADJ
inlawrev-3310	316	20	.	.	PUNCT
inlawrev-3310	317	1	1	1	NUM
inlawrev-3310	317	2	04	04	NUM
inlawrev-3310	317	3	.	.	PUNCT
inlawrev-3310	318	1	ind	ind	PROPN
inlawrev-3310	318	2	.	.	PUNCT
inlawrev-3310	319	1	code	code	PROPN
inlawrev-3310	319	2	§	§	PROPN
inlawrev-3310	319	3	6	6	NUM
inlawrev-3310	319	4	-	-	SYM
inlawrev-3310	319	5	61	61	NUM
inlawrev-3310	319	6	.	.	PUNCT
inlawrev-3310	319	7	1	1	NUM
inlawrev-3310	319	8	-502(b	-502(b	NUM
inlawrev-3310	319	9	)	)	PUNCT
inlawrev-3310	319	10	(	(	PUNCT
inlawrev-3310	319	11	supp	supp	NOUN
inlawrev-3310	319	12	.	.	PUNCT
inlawrev-3310	320	1	1	1	NUM
inlawrev-3310	320	2	997	997	NUM
inlawrev-3310	320	3	)	)	PUNCT
inlawrev-3310	320	4	(	(	PUNCT
inlawrev-3310	320	5	effective	effective	ADJ
inlawrev-3310	320	6	jan	jan	PROPN
inlawrev-3310	320	7	.	.	PROPN
inlawrev-3310	320	8	1	1	NUM
inlawrev-3310	320	9	,	,	PUNCT
inlawrev-3310	320	10	1	1	NUM
inlawrev-3310	320	11	998	998	NUM
inlawrev-3310	320	12	)	)	PUNCT
inlawrev-3310	320	13	.	.	PUNCT
inlawrev-3310	321	1	105	105	NUM
inlawrev-3310	321	2	.	.	PUNCT
inlawrev-3310	322	1	i	i	PRON
inlawrev-3310	322	2	d.	d.	PROPN
inlawrev-3310	322	3	§	§	PROPN
inlawrev-3310	322	4	6	6	NUM
inlawrev-3310	322	5	-	-	SYM
inlawrev-3310	322	6	6	6	NUM
inlawrev-3310	322	7	-	-	NUM
inlawrev-3310	322	8	2.5	2.5	NUM
inlawrev-3310	322	9	-	-	SYM
inlawrev-3310	322	10	35	35	NUM
inlawrev-3310	322	11	(	(	PUNCT
inlawrev-3310	322	12	effective	effective	ADJ
inlawrev-3310	322	13	jan	jan	PROPN
inlawrev-3310	322	14	.	.	PROPN
inlawrev-3310	322	15	1	1	NUM
inlawrev-3310	322	16	,	,	PUNCT
inlawrev-3310	322	17	1998	1998	NUM
inlawrev-3310	322	18	)	)	PUNCT
inlawrev-3310	322	19	.	.	PUNCT
inlawrev-3310	323	1	792	792	NUM
inlawrev-3310	323	2	indiana	indiana	PROPN
inlawrev-3310	323	3	law	law	PROPN
inlawrev-3310	323	4	review	review	NOUN
inlawrev-3310	323	5	[	[	X
inlawrev-3310	323	6	vol	vol	NOUN
inlawrev-3310	323	7	.	.	NOUN
inlawrev-3310	323	8	3	3	NUM
inlawrev-3310	323	9	1	1	NUM
inlawrev-3310	323	10	:	:	SYM
inlawrev-3310	323	11	781	781	NUM
inlawrev-3310	323	12	twentieth	twentieth	NOUN
inlawrev-3310	323	13	of	of	ADP
inlawrev-3310	323	14	the	the	DET
inlawrev-3310	323	15	month	month	NOUN
inlawrev-3310	323	16	when	when	SCONJ
inlawrev-3310	323	17	the	the	DET
inlawrev-3310	323	18	monthly	monthly	ADJ
inlawrev-3310	323	19	reports	report	NOUN
inlawrev-3310	323	20	are	be	AUX
inlawrev-3310	323	21	due	due	ADJ
inlawrev-3310	323	22	.	.	PUNCT
inlawrev-3310	323	23	'^^	'^^	PROPN
inlawrev-3310	323	24	third	third	ADJ
inlawrev-3310	323	25	,	,	PUNCT
inlawrev-3310	323	26	the	the	DET
inlawrev-3310	323	27	general	general	ADJ
inlawrev-3310	323	28	assembly	assembly	NOUN
inlawrev-3310	323	29	clarified	clarify	VERB
inlawrev-3310	323	30	the	the	DET
inlawrev-3310	323	31	reporting	reporting	NOUN
inlawrev-3310	323	32	requirements	requirement	NOUN
inlawrev-3310	323	33	for	for	ADP
inlawrev-3310	323	34	special	special	ADJ
inlawrev-3310	323	35	fuel	fuel	NOUN
inlawrev-3310	323	36	suppliers	supplier	NOUN
inlawrev-3310	323	37	and	and	CCONJ
inlawrev-3310	323	38	importers	importer	NOUN
inlawrev-3310	323	39	regarding	regard	VERB
inlawrev-3310	323	40	the	the	DET
inlawrev-3310	323	41	amount	amount	NOUN
inlawrev-3310	323	42	of	of	ADP
inlawrev-3310	323	43	special	special	ADJ
inlawrev-3310	323	44	fuel	fuel	NOUN
inlawrev-3310	323	45	tax	tax	NOUN
inlawrev-3310	323	46	due	due	ADP
inlawrev-3310	323	47	on	on	ADP
inlawrev-3310	323	48	a	a	DET
inlawrev-3310	323	49	monthly	monthly	ADJ
inlawrev-3310	323	50	basis	basis	NOUN
inlawrev-3310	323	51	.	.	PUNCT
inlawrev-3310	324	1	*	*	PUNCT
inlawrev-3310	324	2	^^	^^	SYM
inlawrev-3310	324	3	fourth	fourth	ADJ
inlawrev-3310	324	4	,	,	PUNCT
inlawrev-3310	324	5	the	the	DET
inlawrev-3310	324	6	general	general	ADJ
inlawrev-3310	324	7	assembly	assembly	NOUN
inlawrev-3310	324	8	added	add	VERB
inlawrev-3310	324	9	importers	importer	NOUN
inlawrev-3310	324	10	and	and	CCONJ
inlawrev-3310	324	11	blenders	blender	NOUN
inlawrev-3310	324	12	to	to	ADP
inlawrev-3310	324	13	the	the	DET
inlawrev-3310	324	14	suppliers	supplier	NOUN
inlawrev-3310	324	15	as	as	ADP
inlawrev-3310	324	16	entities	entity	NOUN
inlawrev-3310	324	17	that	that	PRON
inlawrev-3310	324	18	are	be	AUX
inlawrev-3310	324	19	subject	subject	ADJ
inlawrev-3310	324	20	to	to	ADP
inlawrev-3310	324	21	penalty	penalty	NOUN
inlawrev-3310	324	22	provisions	provision	NOUN
inlawrev-3310	324	23	for	for	ADP
inlawrev-3310	324	24	failure	failure	NOUN
inlawrev-3310	324	25	to	to	PART
inlawrev-3310	324	26	properly	properly	ADV
inlawrev-3310	324	27	report	report	VERB
inlawrev-3310	324	28	and	and	CCONJ
inlawrev-3310	324	29	remit	remit	VERB
inlawrev-3310	324	30	special	special	ADJ
inlawrev-3310	324	31	fuel	fuel	NOUN
inlawrev-3310	324	32	tax	tax	NOUN
inlawrev-3310	324	33	.	.	PUNCT
inlawrev-3310	325	1	'^^	'^^	NUM
inlawrev-3310	325	2	fifth	fifth	ADJ
inlawrev-3310	325	3	,	,	PUNCT
inlawrev-3310	325	4	the	the	DET
inlawrev-3310	325	5	general	general	ADJ
inlawrev-3310	325	6	assembly	assembly	NOUN
inlawrev-3310	325	7	added	add	VERB
inlawrev-3310	325	8	the	the	DET
inlawrev-3310	325	9	definitions	definition	NOUN
inlawrev-3310	325	10	of	of	ADP
inlawrev-3310	325	11	"	"	PUNCT
inlawrev-3310	325	12	establishing	establish	VERB
inlawrev-3310	325	13	a	a	DET
inlawrev-3310	325	14	base	base	NOUN
inlawrev-3310	325	15	,	,	PUNCT
inlawrev-3310	325	16	"	"	PUNCT
inlawrev-3310	325	17	"	"	PUNCT
inlawrev-3310	325	18	inventory	inventory	NOUN
inlawrev-3310	325	19	aircraft	aircraft	NOUN
inlawrev-3310	325	20	,	,	PUNCT
inlawrev-3310	325	21	"	"	PUNCT
inlawrev-3310	325	22	and	and	CCONJ
inlawrev-3310	325	23	"	"	PUNCT
inlawrev-3310	325	24	established	establish	VERB
inlawrev-3310	325	25	place	place	NOUN
inlawrev-3310	325	26	of	of	ADP
inlawrev-3310	325	27	business	business	NOUN
inlawrev-3310	325	28	"	"	PUNCT
inlawrev-3310	325	29	to	to	ADP
inlawrev-3310	325	30	the	the	DET
inlawrev-3310	325	31	aircraft	aircraft	NOUN
inlawrev-3310	325	32	excise	excise	NOUN
inlawrev-3310	325	33	tax	tax	NOUN
inlawrev-3310	325	34	and	and	CCONJ
inlawrev-3310	325	35	registration	registration	NOUN
inlawrev-3310	325	36	chapter	chapter	NOUN
inlawrev-3310	325	37	.	.	PUNCT
inlawrev-3310	326	1	*	*	PUNCT
inlawrev-3310	326	2	^^	^^	X
inlawrev-3310	326	3	sixth	sixth	ADJ
inlawrev-3310	326	4	,	,	PUNCT
inlawrev-3310	326	5	the	the	DET
inlawrev-3310	326	6	general	general	ADJ
inlawrev-3310	326	7	assembly	assembly	NOUN
inlawrev-3310	326	8	clarified	clarify	VERB
inlawrev-3310	326	9	that	that	SCONJ
inlawrev-3310	326	10	a	a	DET
inlawrev-3310	326	11	person	person	NOUN
inlawrev-3310	326	12	is	be	AUX
inlawrev-3310	326	13	required	require	VERB
inlawrev-3310	326	14	to	to	PART
inlawrev-3310	326	15	register	register	VERB
inlawrev-3310	326	16	an	an	DET
inlawrev-3310	326	17	aircraft	aircraft	NOUN
inlawrev-3310	326	18	within	within	ADP
inlawrev-3310	326	19	thirty	thirty	NUM
inlawrev-3310	326	20	-	-	PUNCT
inlawrev-3310	326	21	one	one	NUM
inlawrev-3310	326	22	days	day	NOUN
inlawrev-3310	326	23	after	after	ADP
inlawrev-3310	326	24	the	the	DET
inlawrev-3310	326	25	purchase	purchase	NOUN
inlawrev-3310	326	26	date	date	NOUN
inlawrev-3310	326	27	,	,	PUNCT
inlawrev-3310	326	28	or	or	CCONJ
inlawrev-3310	326	29	within	within	ADP
inlawrev-3310	326	30	sixty	sixty	ADJ
inlawrev-3310	326	31	days	day	NOUN
inlawrev-3310	326	32	of	of	ADP
inlawrev-3310	326	33	establishing	establish	VERB
inlawrev-3310	326	34	a	a	DET
inlawrev-3310	326	35	base	base	NOUN
inlawrev-3310	326	36	in	in	ADP
inlawrev-3310	326	37	indiana	indiana	PROPN
inlawrev-3310	326	38	.	.	PUNCT
inlawrev-3310	327	1	^^^	^^^	PROPN
inlawrev-3310	327	2	seventh	seventh	ADJ
inlawrev-3310	327	3	,	,	PUNCT
inlawrev-3310	327	4	the	the	DET
inlawrev-3310	327	5	general	general	ADJ
inlawrev-3310	327	6	assembly	assembly	NOUN
inlawrev-3310	327	7	clarified	clarify	VERB
inlawrev-3310	327	8	that	that	SCONJ
inlawrev-3310	327	9	a	a	DET
inlawrev-3310	327	10	nonresident	nonresident	NOUN
inlawrev-3310	327	11	who	who	PRON
inlawrev-3310	327	12	owns	own	VERB
inlawrev-3310	327	13	an	an	DET
inlawrev-3310	327	14	aircraft	aircraft	NOUN
inlawrev-3310	327	15	and	and	CCONJ
inlawrev-3310	327	16	establishes	establish	VERB
inlawrev-3310	327	17	a	a	DET
inlawrev-3310	327	18	base	base	NOUN
inlawrev-3310	327	19	in	in	ADP
inlawrev-3310	327	20	indiana	indiana	PROPN
inlawrev-3310	327	21	is	be	AUX
inlawrev-3310	327	22	required	require	VERB
inlawrev-3310	327	23	to	to	PART
inlawrev-3310	327	24	register	register	VERB
inlawrev-3310	327	25	the	the	DET
inlawrev-3310	327	26	aircraft	aircraft	NOUN
inlawrev-3310	327	27	in	in	ADP
inlawrev-3310	327	28	indiana	indiana	PROPN
inlawrev-3310	327	29	.	.	PUNCT
inlawrev-3310	328	1	"	"	PUNCT
inlawrev-3310	328	2	'	'	PUNCT
inlawrev-3310	328	3	eighth	eighth	ADJ
inlawrev-3310	328	4	,	,	PUNCT
inlawrev-3310	328	5	the	the	DET
inlawrev-3310	328	6	general	general	ADJ
inlawrev-3310	328	7	assembly	assembly	NOUN
inlawrev-3310	328	8	deleted	delete	VERB
inlawrev-3310	328	9	the	the	DET
inlawrev-3310	328	10	requirement	requirement	NOUN
inlawrev-3310	328	11	that	that	SCONJ
inlawrev-3310	328	12	a	a	DET
inlawrev-3310	328	13	duplicate	duplicate	ADJ
inlawrev-3310	328	14	certificate	certificate	NOUN
inlawrev-3310	328	15	of	of	ADP
inlawrev-3310	328	16	registration	registration	NOUN
inlawrev-3310	328	17	for	for	ADP
inlawrev-3310	328	18	an	an	DET
inlawrev-3310	328	19	aircraft	aircraft	NOUN
inlawrev-3310	328	20	have	have	AUX
inlawrev-3310	328	21	the	the	DET
inlawrev-3310	328	22	word	word	NOUN
inlawrev-3310	328	23	"	"	PUNCT
inlawrev-3310	328	24	duplicate	duplicate	NOUN
inlawrev-3310	328	25	"	"	PUNCT
inlawrev-3310	328	26	printed	print	VERB
inlawrev-3310	328	27	or	or	CCONJ
inlawrev-3310	328	28	stamped	stamp	VERB
inlawrev-3310	328	29	on	on	ADP
inlawrev-3310	328	30	the	the	DET
inlawrev-3310	328	31	registration	registration	NOUN
inlawrev-3310	328	32	.	.	PUNCT
inlawrev-3310	329	1	''^	''^	PROPN
inlawrev-3310	330	1	ninth	ninth	ADJ
inlawrev-3310	330	2	,	,	PUNCT
inlawrev-3310	330	3	the	the	DET
inlawrev-3310	330	4	general	general	ADJ
inlawrev-3310	330	5	assembly	assembly	NOUN
inlawrev-3310	330	6	deleted	delete	VERB
inlawrev-3310	330	7	the	the	DET
inlawrev-3310	330	8	provision	provision	NOUN
inlawrev-3310	330	9	that	that	PRON
inlawrev-3310	330	10	voids	void	VERB
inlawrev-3310	330	11	a	a	DET
inlawrev-3310	330	12	certificate	certificate	NOUN
inlawrev-3310	330	13	of	of	ADP
inlawrev-3310	330	14	registration	registration	NOUN
inlawrev-3310	330	15	fifteen	fifteen	NUM
inlawrev-3310	330	16	days	day	NOUN
inlawrev-3310	330	17	after	after	ADP
inlawrev-3310	330	18	the	the	DET
inlawrev-3310	330	19	sale	sale	NOUN
inlawrev-3310	330	20	or	or	CCONJ
inlawrev-3310	330	21	transfer	transfer	NOUN
inlawrev-3310	330	22	of	of	ADP
inlawrev-3310	330	23	an	an	DET
inlawrev-3310	330	24	aircraft	aircraft	NOUN
inlawrev-3310	330	25	.	.	PUNCT
inlawrev-3310	331	1	"^	"^	VERB
inlawrev-3310	331	2	this	this	DET
inlawrev-3310	331	3	change	change	NOUN
inlawrev-3310	331	4	also	also	ADV
inlawrev-3310	331	5	provides	provide	VERB
inlawrev-3310	331	6	that	that	SCONJ
inlawrev-3310	331	7	a	a	DET
inlawrev-3310	331	8	person	person	NOUN
inlawrev-3310	331	9	shall	shall	AUX
inlawrev-3310	331	10	pay	pay	VERB
inlawrev-3310	331	11	the	the	DET
inlawrev-3310	331	12	sales	sale	NOUN
inlawrev-3310	331	13	or	or	CCONJ
inlawrev-3310	331	14	use	use	VERB
inlawrev-3310	331	15	tax	tax	NOUN
inlawrev-3310	331	16	on	on	ADP
inlawrev-3310	331	17	an	an	DET
inlawrev-3310	331	18	aircraft	aircraft	NOUN
inlawrev-3310	331	19	at	at	ADP
inlawrev-3310	331	20	the	the	DET
inlawrev-3310	331	21	time	time	NOUN
inlawrev-3310	331	22	the	the	DET
inlawrev-3310	331	23	aircraft	aircraft	NOUN
inlawrev-3310	331	24	is	be	AUX
inlawrev-3310	331	25	registered	register	VERB
inlawrev-3310	331	26	or	or	CCONJ
inlawrev-3310	331	27	within	within	ADP
inlawrev-3310	331	28	thirty	thirty	NUM
inlawrev-3310	331	29	-	-	PUNCT
inlawrev-3310	331	30	one	one	NUM
inlawrev-3310	331	31	days	day	NOUN
inlawrev-3310	331	32	of	of	ADP
inlawrev-3310	331	33	the	the	DET
inlawrev-3310	331	34	date	date	NOUN
inlawrev-3310	331	35	of	of	ADP
inlawrev-3310	331	36	purchase	purchase	NOUN
inlawrev-3310	331	37	,	,	PUNCT
inlawrev-3310	331	38	unless	unless	SCONJ
inlawrev-3310	331	39	the	the	DET
inlawrev-3310	331	40	purchaser	purchaser	NOUN
inlawrev-3310	331	41	provides	provide	VERB
inlawrev-3310	331	42	proof	proof	NOUN
inlawrev-3310	331	43	to	to	ADP
inlawrev-3310	331	44	the	the	DET
inlawrev-3310	331	45	idsr	idsr	NOUN
inlawrev-3310	331	46	that	that	PRON
inlawrev-3310	331	47	the	the	DET
inlawrev-3310	331	48	tax	tax	NOUN
inlawrev-3310	331	49	has	have	AUX
inlawrev-3310	331	50	already	already	ADV
inlawrev-3310	331	51	been	be	AUX
inlawrev-3310	331	52	paid	pay	VERB
inlawrev-3310	331	53	.	.	PUNCT
inlawrev-3310	332	1	"	"	PUNCT
inlawrev-3310	332	2	"	"	PUNCT
inlawrev-3310	332	3	*	*	PUNCT
inlawrev-3310	332	4	tenth	tenth	NOUN
inlawrev-3310	332	5	,	,	PUNCT
inlawrev-3310	332	6	the	the	DET
inlawrev-3310	332	7	general	general	ADJ
inlawrev-3310	332	8	assembly	assembly	NOUN
inlawrev-3310	332	9	clarified	clarify	VERB
inlawrev-3310	332	10	that	that	SCONJ
inlawrev-3310	332	11	a	a	DET
inlawrev-3310	332	12	nonresident	nonresident	NOUN
inlawrev-3310	332	13	is	be	AUX
inlawrev-3310	332	14	not	not	PART
inlawrev-3310	332	15	exempt	exempt	ADJ
inlawrev-3310	332	16	from	from	ADP
inlawrev-3310	332	17	registration	registration	NOUN
inlawrev-3310	332	18	and	and	CCONJ
inlawrev-3310	332	19	excise	excise	NOUN
inlawrev-3310	332	20	tax	tax	NOUN
inlawrev-3310	332	21	once	once	SCONJ
inlawrev-3310	332	22	the	the	DET
inlawrev-3310	332	23	nonresident	nonresident	NOUN
inlawrev-3310	332	24	establishes	establish	VERB
inlawrev-3310	332	25	a	a	DET
inlawrev-3310	332	26	base	base	NOUN
inlawrev-3310	332	27	for	for	ADP
inlawrev-3310	332	28	the	the	DET
inlawrev-3310	332	29	aircraft	aircraft	NOUN
inlawrev-3310	332	30	in	in	ADP
inlawrev-3310	332	31	indiana	indiana	PROPN
inlawrev-3310	332	32	and	and	CCONJ
inlawrev-3310	332	33	required	require	VERB
inlawrev-3310	332	34	a	a	DET
inlawrev-3310	332	35	nonresident	nonresident	NOUN
inlawrev-3310	332	36	to	to	PART
inlawrev-3310	332	37	file	file	VERB
inlawrev-3310	332	38	with	with	ADP
inlawrev-3310	332	39	the	the	DET
inlawrev-3310	332	40	idsr	idsr	NOUN
inlawrev-3310	332	41	,	,	PUNCT
inlawrev-3310	332	42	within	within	ADP
inlawrev-3310	332	43	thirty	thirty	NUM
inlawrev-3310	332	44	-	-	PUNCT
inlawrev-3310	332	45	one	one	NUM
inlawrev-3310	332	46	days	day	NOUN
inlawrev-3310	332	47	of	of	ADP
inlawrev-3310	332	48	purchase	purchase	NOUN
inlawrev-3310	332	49	,	,	PUNCT
inlawrev-3310	332	50	proof	proof	NOUN
inlawrev-3310	332	51	that	that	SCONJ
inlawrev-3310	332	52	the	the	DET
inlawrev-3310	332	53	aircraft	aircraft	NOUN
inlawrev-3310	332	54	is	be	AUX
inlawrev-3310	332	55	based	base	VERB
inlawrev-3310	332	56	and	and	CCONJ
inlawrev-3310	332	57	registered	register	VERB
inlawrev-3310	332	58	in	in	ADP
inlawrev-3310	332	59	another	another	DET
inlawrev-3310	332	60	state	state	NOUN
inlawrev-3310	332	61	.	.	PUNCT
inlawrev-3310	333	1	"	"	PUNCT
inlawrev-3310	333	2	^	^	PUNCT
inlawrev-3310	333	3	it	it	PRON
inlawrev-3310	333	4	also	also	ADV
inlawrev-3310	333	5	adds	add	VERB
inlawrev-3310	333	6	a	a	DET
inlawrev-3310	333	7	university	university	NOUN
inlawrev-3310	333	8	or	or	CCONJ
inlawrev-3310	333	9	college	college	NOUN
inlawrev-3310	333	10	supported	support	VERB
inlawrev-3310	333	11	in	in	ADP
inlawrev-3310	333	12	part	part	NOUN
inlawrev-3310	333	13	by	by	ADP
inlawrev-3310	333	14	state	state	NOUN
inlawrev-3310	333	15	ftmds	ftmds	NOUN
inlawrev-3310	333	16	to	to	ADP
inlawrev-3310	333	17	the	the	DET
inlawrev-3310	333	18	entities	entity	NOUN
inlawrev-3310	333	19	that	that	PRON
inlawrev-3310	333	20	are	be	AUX
inlawrev-3310	333	21	exempt	exempt	ADJ
inlawrev-3310	333	22	from	from	ADP
inlawrev-3310	333	23	the	the	DET
inlawrev-3310	333	24	aircraft	aircraft	NOUN
inlawrev-3310	333	25	excise	excise	NOUN
inlawrev-3310	333	26	tax	tax	NOUN
inlawrev-3310	333	27	.	.	PUNCT
inlawrev-3310	334	1	"^	"^	VERB
inlawrev-3310	335	1	eleventh	eleventh	ADJ
inlawrev-3310	335	2	,	,	PUNCT
inlawrev-3310	335	3	the	the	DET
inlawrev-3310	335	4	general	general	ADJ
inlawrev-3310	335	5	assembly	assembly	NOUN
inlawrev-3310	335	6	deleted	delete	VERB
inlawrev-3310	335	7	current	current	ADJ
inlawrev-3310	335	8	dealer	dealer	NOUN
inlawrev-3310	335	9	registration	registration	NOUN
inlawrev-3310	335	10	certificate	certificate	NOUN
inlawrev-3310	335	11	requirements	requirement	NOUN
inlawrev-3310	335	12	.	.	PUNCT
inlawrev-3310	336	1	"^	"^	PUNCT
inlawrev-3310	336	2	twelfth	twelfth	ADJ
inlawrev-3310	336	3	,	,	PUNCT
inlawrev-3310	336	4	the	the	DET
inlawrev-3310	336	5	general	general	ADJ
inlawrev-3310	336	6	assembly	assembly	NOUN
inlawrev-3310	336	7	imposed	impose	VERB
inlawrev-3310	336	8	new	new	ADJ
inlawrev-3310	336	9	requirements	requirement	NOUN
inlawrev-3310	336	10	for	for	ADP
inlawrev-3310	336	11	an	an	DET
inlawrev-3310	336	12	aircraft	aircraft	NOUN
inlawrev-3310	336	13	dealer	dealer	NOUN
inlawrev-3310	336	14	to	to	PART
inlawrev-3310	336	15	be	be	AUX
inlawrev-3310	336	16	registered	register	VERB
inlawrev-3310	336	17	with	with	ADP
inlawrev-3310	336	18	the	the	DET
inlawrev-3310	336	19	idsr	idsr	NOUN
inlawrev-3310	336	20	.	.	PUNCT
inlawrev-3310	337	1	"^	"^	VERB
inlawrev-3310	337	2	the	the	DET
inlawrev-3310	337	3	twenty	twenty	NUM
inlawrev-3310	337	4	-	-	PUNCT
inlawrev-3310	337	5	five	five	NUM
inlawrev-3310	337	6	dollar	dollar	NOUN
inlawrev-3310	337	7	registration	registration	NOUN
inlawrev-3310	337	8	fee	fee	NOUN
inlawrev-3310	337	9	remains	remain	VERB
inlawrev-3310	337	10	the	the	DET
inlawrev-3310	337	11	same	same	ADJ
inlawrev-3310	337	12	.	.	PUNCT
inlawrev-3310	338	1	"^	"^	PUNCT
inlawrev-3310	339	1	thirteenth	thirteenth	ADJ
inlawrev-3310	339	2	,	,	PUNCT
inlawrev-3310	339	3	the	the	DET
inlawrev-3310	339	4	general	general	ADJ
inlawrev-3310	339	5	assembly	assembly	NOUN
inlawrev-3310	339	6	established	establish	VERB
inlawrev-3310	339	7	december	december	PROPN
inlawrev-3310	339	8	15	15	NUM
inlawrev-3310	339	9	as	as	ADP
inlawrev-3310	339	10	the	the	DET
inlawrev-3310	339	11	annual	annual	ADJ
inlawrev-3310	339	12	renewal	renewal	NOUN
inlawrev-3310	339	13	date	date	NOUN
inlawrev-3310	339	14	for	for	ADP
inlawrev-3310	339	15	an	an	DET
inlawrev-3310	339	16	aircraft	aircraft	NOUN
inlawrev-3310	339	17	dealer	dealer	NOUN
inlawrev-3310	339	18	registration	registration	NOUN
inlawrev-3310	339	19	certificate	certificate	NOUN
inlawrev-3310	339	20	.	.	PUNCT
inlawrev-3310	340	1	'^^	'^^	PROPN
inlawrev-3310	340	2	also	also	ADV
inlawrev-3310	340	3	,	,	PUNCT
inlawrev-3310	340	4	the	the	DET
inlawrev-3310	340	5	106	106	NUM
inlawrev-3310	340	6	.	.	PUNCT
inlawrev-3310	341	1	i	i	PRON
inlawrev-3310	341	2	d.	d.	PROPN
inlawrev-3310	341	3	107	107	NUM
inlawrev-3310	341	4	.	.	PUNCT
inlawrev-3310	342	1	i	i	PRON
inlawrev-3310	342	2	d.	d.	PROPN
inlawrev-3310	342	3	§	§	PROPN
inlawrev-3310	342	4	6	6	NUM
inlawrev-3310	342	5	-	-	SYM
inlawrev-3310	342	6	6	6	NUM
inlawrev-3310	342	7	-	-	NUM
inlawrev-3310	342	8	2.5	2.5	NUM
inlawrev-3310	342	9	-	-	SYM
inlawrev-3310	342	10	56.5	56.5	NUM
inlawrev-3310	342	11	(	(	PUNCT
inlawrev-3310	342	12	effective	effective	ADJ
inlawrev-3310	342	13	jan	jan	PROPN
inlawrev-3310	342	14	.	.	PROPN
inlawrev-3310	342	15	1	1	NUM
inlawrev-3310	342	16	,	,	PUNCT
inlawrev-3310	342	17	1998	1998	NUM
inlawrev-3310	342	18	)	)	PUNCT
inlawrev-3310	342	19	.	.	PUNCT
inlawrev-3310	343	1	108	108	NUM
inlawrev-3310	343	2	.	.	PUNCT
inlawrev-3310	344	1	i	i	PRON
inlawrev-3310	344	2	d	d	PROPN
inlawrev-3310	344	3	§	§	PROPN
inlawrev-3310	344	4	6	6	NUM
inlawrev-3310	344	5	-	-	SYM
inlawrev-3310	344	6	6	6	NUM
inlawrev-3310	344	7	-	-	NUM
inlawrev-3310	344	8	2.5	2.5	NUM
inlawrev-3310	344	9	-	-	SYM
inlawrev-3310	344	10	63	63	NUM
inlawrev-3310	344	11	(	(	PUNCT
inlawrev-3310	344	12	effective	effective	ADJ
inlawrev-3310	344	13	jan	jan	PROPN
inlawrev-3310	344	14	.	.	PROPN
inlawrev-3310	344	15	1	1	NUM
inlawrev-3310	344	16	,	,	PUNCT
inlawrev-3310	344	17	1998	1998	NUM
inlawrev-3310	344	18	)	)	PUNCT
inlawrev-3310	344	19	.	.	PUNCT
inlawrev-3310	345	1	109	109	NUM
inlawrev-3310	345	2	.	.	PUNCT
inlawrev-3310	346	1	i	i	PRON
inlawrev-3310	346	2	d	d	PROPN
inlawrev-3310	346	3	§	§	PROPN
inlawrev-3310	346	4	6	6	NUM
inlawrev-3310	346	5	-	-	SYM
inlawrev-3310	346	6	6	6	NUM
inlawrev-3310	346	7	-	-	SYM
inlawrev-3310	346	8	6	6	NUM
inlawrev-3310	346	9	5	5	NUM
inlawrev-3310	346	10	-	-	SYM
inlawrev-3310	346	11	1	1	NUM
inlawrev-3310	346	12	(	(	PUNCT
inlawrev-3310	346	13	effective	effective	ADJ
inlawrev-3310	346	14	jan	jan	PROPN
inlawrev-3310	346	15	.	.	PROPN
inlawrev-3310	346	16	1	1	NUM
inlawrev-3310	346	17	,	,	PUNCT
inlawrev-3310	346	18	1998	1998	NUM
inlawrev-3310	346	19	)	)	PUNCT
inlawrev-3310	346	20	.	.	PUNCT
inlawrev-3310	347	1	1	1	NUM
inlawrev-3310	347	2	10	10	NUM
inlawrev-3310	347	3	.	.	PUNCT
inlawrev-3310	348	1	i	i	PRON
inlawrev-3310	348	2	d	d	PROPN
inlawrev-3310	348	3	§	§	PROPN
inlawrev-3310	348	4	6	6	NUM
inlawrev-3310	348	5	-	-	SYM
inlawrev-3310	348	6	6	6	NUM
inlawrev-3310	348	7	-	-	PUNCT
inlawrev-3310	348	8	6.5	6.5	NUM
inlawrev-3310	348	9	-	-	SYM
inlawrev-3310	348	10	2	2	NUM
inlawrev-3310	348	11	(	(	PUNCT
inlawrev-3310	348	12	effective	effective	ADJ
inlawrev-3310	348	13	jan	jan	PROPN
inlawrev-3310	348	14	.	.	PROPN
inlawrev-3310	348	15	1	1	NUM
inlawrev-3310	348	16	,	,	PUNCT
inlawrev-3310	348	17	1998	1998	NUM
inlawrev-3310	348	18	)	)	PUNCT
inlawrev-3310	348	19	.	.	PUNCT
inlawrev-3310	349	1	hi	hi	INTJ
inlawrev-3310	349	2	.	.	PUNCT
inlawrev-3310	350	1	/^.	/^.	PUNCT
inlawrev-3310	351	1	§	§	PROPN
inlawrev-3310	351	2	6	6	NUM
inlawrev-3310	351	3	-	-	SYM
inlawrev-3310	351	4	6	6	NUM
inlawrev-3310	351	5	-	-	PUNCT
inlawrev-3310	351	6	6.5	6.5	NUM
inlawrev-3310	351	7	-	-	SYM
inlawrev-3310	351	8	3	3	NUM
inlawrev-3310	351	9	(	(	PUNCT
inlawrev-3310	351	10	effective	effective	ADJ
inlawrev-3310	351	11	jan	jan	PROPN
inlawrev-3310	351	12	.	.	PROPN
inlawrev-3310	351	13	1	1	NUM
inlawrev-3310	351	14	,	,	PUNCT
inlawrev-3310	351	15	1	1	NUM
inlawrev-3310	351	16	998	998	NUM
inlawrev-3310	351	17	)	)	PUNCT
inlawrev-3310	351	18	.	.	PUNCT
inlawrev-3310	352	1	112	112	NUM
inlawrev-3310	352	2	.	.	PUNCT
inlawrev-3310	353	1	i	i	PRON
inlawrev-3310	353	2	d	d	PROPN
inlawrev-3310	353	3	§	§	PROPN
inlawrev-3310	353	4	6	6	NUM
inlawrev-3310	353	5	-	-	SYM
inlawrev-3310	353	6	6	6	NUM
inlawrev-3310	353	7	-	-	PUNCT
inlawrev-3310	353	8	6.5	6.5	NUM
inlawrev-3310	353	9	-	-	SYM
inlawrev-3310	353	10	7	7	NUM
inlawrev-3310	353	11	(	(	PUNCT
inlawrev-3310	353	12	effective	effective	ADJ
inlawrev-3310	353	13	jan	jan	PROPN
inlawrev-3310	353	14	.	.	PROPN
inlawrev-3310	353	15	1	1	NUM
inlawrev-3310	353	16	,	,	PUNCT
inlawrev-3310	353	17	1998	1998	NUM
inlawrev-3310	353	18	)	)	PUNCT
inlawrev-3310	353	19	.	.	PUNCT
inlawrev-3310	354	1	113	113	NUM
inlawrev-3310	354	2	.	.	PUNCT
inlawrev-3310	355	1	i	i	PRON
inlawrev-3310	355	2	d	d	PROPN
inlawrev-3310	355	3	§	§	PROPN
inlawrev-3310	355	4	6	6	NUM
inlawrev-3310	355	5	-	-	SYM
inlawrev-3310	355	6	6	6	NUM
inlawrev-3310	355	7	-	-	PUNCT
inlawrev-3310	355	8	6.5	6.5	NUM
inlawrev-3310	355	9	-	-	SYM
inlawrev-3310	355	10	8	8	NUM
inlawrev-3310	355	11	(	(	PUNCT
inlawrev-3310	355	12	effective	effective	ADJ
inlawrev-3310	355	13	jan	jan	PROPN
inlawrev-3310	355	14	.	.	PROPN
inlawrev-3310	355	15	1	1	NUM
inlawrev-3310	355	16	,	,	PUNCT
inlawrev-3310	355	17	1998	1998	NUM
inlawrev-3310	355	18	)	)	PUNCT
inlawrev-3310	355	19	.	.	PUNCT
inlawrev-3310	356	1	114	114	NUM
inlawrev-3310	356	2	.	.	PUNCT
inlawrev-3310	357	1	i	i	PRON
inlawrev-3310	357	2	d	d	PROPN
inlawrev-3310	357	3	115	115	NUM
inlawrev-3310	357	4	.	.	PUNCT
inlawrev-3310	358	1	i	i	PRON
inlawrev-3310	358	2	d	d	PROPN
inlawrev-3310	358	3	§	§	PROPN
inlawrev-3310	358	4	6	6	NUM
inlawrev-3310	358	5	-	-	SYM
inlawrev-3310	358	6	6	6	NUM
inlawrev-3310	358	7	-	-	PUNCT
inlawrev-3310	358	8	6.5	6.5	NUM
inlawrev-3310	358	9	-	-	SYM
inlawrev-3310	358	10	9	9	NUM
inlawrev-3310	358	11	(	(	PUNCT
inlawrev-3310	358	12	effective	effective	ADJ
inlawrev-3310	358	13	jan	jan	PROPN
inlawrev-3310	358	14	.	.	PROPN
inlawrev-3310	358	15	1	1	NUM
inlawrev-3310	358	16	,	,	PUNCT
inlawrev-3310	358	17	1998	1998	NUM
inlawrev-3310	358	18	)	)	PUNCT
inlawrev-3310	358	19	.	.	PUNCT
inlawrev-3310	359	1	116	116	NUM
inlawrev-3310	359	2	.	.	PUNCT
inlawrev-3310	360	1	i	i	PRON
inlawrev-3310	360	2	d	d	PROPN
inlawrev-3310	360	3	1	1	NUM
inlawrev-3310	360	4	17	17	NUM
inlawrev-3310	360	5	.	.	PUNCT
inlawrev-3310	361	1	i	i	PRON
inlawrev-3310	361	2	d	d	PROPN
inlawrev-3310	361	3	§	§	PROPN
inlawrev-3310	361	4	6	6	NUM
inlawrev-3310	361	5	-	-	SYM
inlawrev-3310	361	6	6	6	NUM
inlawrev-3310	361	7	-	-	PUNCT
inlawrev-3310	361	8	6.5	6.5	NUM
inlawrev-3310	361	9	-	-	SYM
inlawrev-3310	361	10	10	10	NUM
inlawrev-3310	361	11	(	(	PUNCT
inlawrev-3310	361	12	effective	effective	ADJ
inlawrev-3310	361	13	jan	jan	PROPN
inlawrev-3310	361	14	.	.	PROPN
inlawrev-3310	361	15	1	1	NUM
inlawrev-3310	361	16	,	,	PUNCT
inlawrev-3310	361	17	1998	1998	NUM
inlawrev-3310	361	18	)	)	PUNCT
inlawrev-3310	361	19	.	.	PUNCT
inlawrev-3310	362	1	1	1	NUM
inlawrev-3310	362	2	18	18	NUM
inlawrev-3310	362	3	.	.	PUNCT
inlawrev-3310	363	1	i	i	PRON
inlawrev-3310	363	2	d	d	PROPN
inlawrev-3310	363	3	§	§	PROPN
inlawrev-3310	363	4	6	6	NUM
inlawrev-3310	363	5	-	-	SYM
inlawrev-3310	363	6	6	6	NUM
inlawrev-3310	363	7	-	-	PUNCT
inlawrev-3310	363	8	6.5	6.5	NUM
inlawrev-3310	363	9	-	-	SYM
inlawrev-3310	363	10	10.1	10.1	NUM
inlawrev-3310	363	11	(	(	PUNCT
inlawrev-3310	363	12	effective	effective	ADJ
inlawrev-3310	363	13	jan	jan	PROPN
inlawrev-3310	363	14	.	.	PROPN
inlawrev-3310	363	15	1	1	NUM
inlawrev-3310	363	16	,	,	PUNCT
inlawrev-3310	363	17	1998	1998	NUM
inlawrev-3310	363	18	)	)	PUNCT
inlawrev-3310	363	19	.	.	PUNCT
inlawrev-3310	364	1	119	119	NUM
inlawrev-3310	364	2	.	.	PUNCT
inlawrev-3310	365	1	i	i	PRON
inlawrev-3310	365	2	d	d	PROPN
inlawrev-3310	365	3	120	120	NUM
inlawrev-3310	365	4	.	.	PUNCT
inlawrev-3310	366	1	i	i	PRON
inlawrev-3310	366	2	d	d	PROPN
inlawrev-3310	366	3	§	§	PROPN
inlawrev-3310	366	4	6	6	NUM
inlawrev-3310	366	5	-	-	SYM
inlawrev-3310	366	6	6	6	NUM
inlawrev-3310	366	7	-	-	PUNCT
inlawrev-3310	366	8	6.5	6.5	NUM
inlawrev-3310	366	9	-	-	PUNCT
inlawrev-3310	366	10	10.2	10.2	NUM
inlawrev-3310	366	11	(	(	PUNCT
inlawrev-3310	366	12	effective	effective	ADJ
inlawrev-3310	366	13	jan	jan	PROPN
inlawrev-3310	366	14	.	.	PROPN
inlawrev-3310	366	15	1	1	NUM
inlawrev-3310	366	16	,	,	PUNCT
inlawrev-3310	366	17	1998	1998	NUM
inlawrev-3310	366	18	)	)	PUNCT
inlawrev-3310	366	19	.	.	PUNCT
inlawrev-3310	367	1	1998	1998	NUM
inlawrev-3310	367	2	]	]	PUNCT
inlawrev-3310	368	1	taxation	taxation	NOUN
inlawrev-3310	368	2	793	793	NUM
inlawrev-3310	368	3	idsr	idsr	NOUN
inlawrev-3310	368	4	may	may	AUX
inlawrev-3310	368	5	request	request	VERB
inlawrev-3310	368	6	additional	additional	ADJ
inlawrev-3310	368	7	information	information	NOUN
inlawrev-3310	368	8	at	at	ADP
inlawrev-3310	368	9	the	the	DET
inlawrev-3310	368	10	time	time	NOUN
inlawrev-3310	368	11	of	of	ADP
inlawrev-3310	368	12	renewal	renewal	NOUN
inlawrev-3310	368	13	if	if	SCONJ
inlawrev-3310	368	14	a	a	DET
inlawrev-3310	368	15	dealer	dealer	NOUN
inlawrev-3310	368	16	has	have	AUX
inlawrev-3310	368	17	changed	change	VERB
inlawrev-3310	368	18	its	its	PRON
inlawrev-3310	368	19	address	address	NOUN
inlawrev-3310	368	20	or	or	CCONJ
inlawrev-3310	368	21	significantly	significantly	ADV
inlawrev-3310	368	22	altered	alter	VERB
inlawrev-3310	368	23	its	its	PRON
inlawrev-3310	368	24	facilities	facility	NOUN
inlawrev-3310	368	25	.	.	PUNCT
inlawrev-3310	369	1	'	'	PUNCT
inlawrev-3310	369	2	^^	^^	PUNCT
inlawrev-3310	369	3	finally	finally	ADV
inlawrev-3310	369	4	,	,	PUNCT
inlawrev-3310	369	5	this	this	DET
inlawrev-3310	369	6	change	change	NOUN
inlawrev-3310	369	7	allows	allow	VERB
inlawrev-3310	369	8	the	the	DET
inlawrev-3310	369	9	idsr	idsr	NOUN
inlawrev-3310	369	10	to	to	PART
inlawrev-3310	369	11	revoke	revoke	VERB
inlawrev-3310	369	12	a	a	DET
inlawrev-3310	369	13	dealer	dealer	NOUN
inlawrev-3310	369	14	's	's	PART
inlawrev-3310	369	15	certificate	certificate	NOUN
inlawrev-3310	369	16	for	for	ADP
inlawrev-3310	369	17	noncompliance	noncompliance	NOUN
inlawrev-3310	369	18	with	with	ADP
inlawrev-3310	369	19	tax	tax	NOUN
inlawrev-3310	369	20	statutes	statute	NOUN
inlawrev-3310	369	21	,	,	PUNCT
inlawrev-3310	369	22	rules	rule	NOUN
inlawrev-3310	369	23	,	,	PUNCT
inlawrev-3310	369	24	and	and	CCONJ
inlawrev-3310	369	25	requirements	requirement	NOUN
inlawrev-3310	369	26	of	of	ADP
inlawrev-3310	369	27	the	the	DET
inlawrev-3310	369	28	idsr.^^^	idsr.^^^	PROPN
inlawrev-3310	369	29	fourteenth	fourteenth	NOUN
inlawrev-3310	369	30	,	,	PUNCT
inlawrev-3310	369	31	the	the	DET
inlawrev-3310	369	32	general	general	ADJ
inlawrev-3310	369	33	assembly	assembly	NOUN
inlawrev-3310	369	34	permitted	permit	VERB
inlawrev-3310	369	35	the	the	DET
inlawrev-3310	369	36	idsr	idsr	NOUN
inlawrev-3310	369	37	to	to	PART
inlawrev-3310	369	38	revoke	revoke	VERB
inlawrev-3310	369	39	an	an	DET
inlawrev-3310	369	40	aircraft	aircraft	NOUN
inlawrev-3310	369	41	dealer	dealer	NOUN
inlawrev-3310	369	42	's	's	PART
inlawrev-3310	369	43	license	license	NOUN
inlawrev-3310	369	44	if	if	SCONJ
inlawrev-3310	369	45	it	it	PRON
inlawrev-3310	369	46	is	be	AUX
inlawrev-3310	369	47	determined	determine	VERB
inlawrev-3310	369	48	that	that	SCONJ
inlawrev-3310	369	49	the	the	DET
inlawrev-3310	369	50	dealer	dealer	NOUN
inlawrev-3310	369	51	is	be	AUX
inlawrev-3310	369	52	not	not	PART
inlawrev-3310	369	53	a	a	DET
inlawrev-3310	369	54	bona	bona	ADJ
inlawrev-3310	369	55	fide	fide	ADJ
inlawrev-3310	369	56	aircraft	aircraft	NOUN
inlawrev-3310	369	57	dealer	dealer	NOUN
inlawrev-3310	369	58	.	.	PUNCT
inlawrev-3310	370	1	'	'	PUNCT
inlawrev-3310	370	2	^^	^^	PUNCT
inlawrev-3310	370	3	also	also	ADV
inlawrev-3310	370	4	,	,	PUNCT
inlawrev-3310	370	5	the	the	DET
inlawrev-3310	370	6	change	change	NOUN
inlawrev-3310	370	7	provides	provide	VERB
inlawrev-3310	370	8	that	that	SCONJ
inlawrev-3310	370	9	the	the	DET
inlawrev-3310	370	10	dealer	dealer	NOUN
inlawrev-3310	370	11	may	may	AUX
inlawrev-3310	370	12	appeal	appeal	VERB
inlawrev-3310	370	13	the	the	DET
inlawrev-3310	370	14	revocation	revocation	NOUN
inlawrev-3310	370	15	.	.	PUNCT
inlawrev-3310	371	1	'^	'^	AUX
inlawrev-3310	371	2	"	"	PUNCT
inlawrev-3310	371	3	*	*	NOUN
inlawrev-3310	371	4	fifteenth	fifteenth	NOUN
inlawrev-3310	371	5	,	,	PUNCT
inlawrev-3310	371	6	the	the	DET
inlawrev-3310	371	7	general	general	ADJ
inlawrev-3310	371	8	assembly	assembly	NOUN
inlawrev-3310	371	9	required	require	VERB
inlawrev-3310	371	10	that	that	SCONJ
inlawrev-3310	371	11	a	a	DET
inlawrev-3310	371	12	seller	seller	NOUN
inlawrev-3310	371	13	notify	notify	VERB
inlawrev-3310	371	14	the	the	DET
inlawrev-3310	371	15	idsr	idsr	NOUN
inlawrev-3310	371	16	when	when	SCONJ
inlawrev-3310	371	17	an	an	DET
inlawrev-3310	371	18	aircraft	aircraft	NOUN
inlawrev-3310	371	19	is	be	AUX
inlawrev-3310	371	20	sold	sell	VERB
inlawrev-3310	371	21	within	within	ADP
inlawrev-3310	371	22	five	five	NUM
inlawrev-3310	371	23	days	day	NOUN
inlawrev-3310	371	24	of	of	ADP
inlawrev-3310	371	25	the	the	DET
inlawrev-3310	371	26	date	date	NOUN
inlawrev-3310	371	27	of	of	ADP
inlawrev-3310	371	28	the	the	DET
inlawrev-3310	371	29	sale	sale	NOUN
inlawrev-3310	371	30	.	.	PUNCT
inlawrev-3310	372	1	'^^	'^^	PROPN
inlawrev-3310	373	1	sixteenth	sixteenth	ADJ
inlawrev-3310	373	2	,	,	PUNCT
inlawrev-3310	373	3	the	the	DET
inlawrev-3310	373	4	general	general	ADJ
inlawrev-3310	373	5	assembly	assembly	NOUN
inlawrev-3310	373	6	provided	provide	VERB
inlawrev-3310	373	7	notification	notification	NOUN
inlawrev-3310	373	8	procedures	procedure	NOUN
inlawrev-3310	373	9	for	for	ADP
inlawrev-3310	373	10	the	the	DET
inlawrev-3310	373	11	aircraft	aircraft	NOUN
inlawrev-3310	373	12	excise	excise	NOUN
inlawrev-3310	373	13	tax	tax	NOUN
inlawrev-3310	373	14	once	once	SCONJ
inlawrev-3310	373	15	the	the	DET
inlawrev-3310	373	16	idsr	idsr	NOUN
inlawrev-3310	373	17	is	be	AUX
inlawrev-3310	373	18	notified	notify	VERB
inlawrev-3310	373	19	of	of	ADP
inlawrev-3310	373	20	the	the	DET
inlawrev-3310	373	21	transfer	transfer	NOUN
inlawrev-3310	373	22	.	.	PUNCT
inlawrev-3310	374	1	'	'	PUNCT
inlawrev-3310	374	2	^^	^^	PUNCT
inlawrev-3310	374	3	seventeenth	seventeenth	ADV
inlawrev-3310	374	4	,	,	PUNCT
inlawrev-3310	374	5	the	the	DET
inlawrev-3310	374	6	general	general	ADJ
inlawrev-3310	374	7	assembly	assembly	NOUN
inlawrev-3310	374	8	provided	provide	VERB
inlawrev-3310	374	9	that	that	SCONJ
inlawrev-3310	374	10	a	a	DET
inlawrev-3310	374	11	dealer	dealer	NOUN
inlawrev-3310	374	12	may	may	AUX
inlawrev-3310	374	13	not	not	PART
inlawrev-3310	374	14	use	use	VERB
inlawrev-3310	374	15	aircraft	aircraft	NOUN
inlawrev-3310	374	16	in	in	ADP
inlawrev-3310	374	17	inventory	inventory	NOUN
inlawrev-3310	374	18	for	for	ADP
inlawrev-3310	374	19	anything	anything	PRON
inlawrev-3310	374	20	else	else	ADV
inlawrev-3310	374	21	other	other	ADJ
inlawrev-3310	374	22	than	than	ADP
inlawrev-3310	374	23	for	for	ADP
inlawrev-3310	374	24	demonstration	demonstration	NOUN
inlawrev-3310	374	25	flights	flight	NOUN
inlawrev-3310	374	26	unless	unless	SCONJ
inlawrev-3310	374	27	the	the	DET
inlawrev-3310	374	28	dealer	dealer	NOUN
inlawrev-3310	374	29	charges	charge	VERB
inlawrev-3310	374	30	the	the	DET
inlawrev-3310	374	31	fair	fair	ADJ
inlawrev-3310	374	32	market	market	NOUN
inlawrev-3310	374	33	value	value	NOUN
inlawrev-3310	374	34	rental	rental	NOUN
inlawrev-3310	374	35	.	.	PUNCT
inlawrev-3310	375	1	'^^	'^^	PROPN
inlawrev-3310	375	2	eighteenth	eighteenth	NOUN
inlawrev-3310	375	3	,	,	PUNCT
inlawrev-3310	375	4	the	the	DET
inlawrev-3310	375	5	general	general	ADJ
inlawrev-3310	375	6	assembly	assembly	NOUN
inlawrev-3310	375	7	clarified	clarify	VERB
inlawrev-3310	375	8	the	the	DET
inlawrev-3310	375	9	reporting	reporting	NOUN
inlawrev-3310	375	10	requirements	requirement	NOUN
inlawrev-3310	375	11	of	of	ADP
inlawrev-3310	375	12	a	a	DET
inlawrev-3310	375	13	dealer	dealer	NOUN
inlawrev-3310	375	14	for	for	ADP
inlawrev-3310	375	15	purposes	purpose	NOUN
inlawrev-3310	375	16	of	of	ADP
inlawrev-3310	375	17	the	the	DET
inlawrev-3310	375	18	aircraft	aircraft	NOUN
inlawrev-3310	375	19	excise	excise	NOUN
inlawrev-3310	375	20	tax	tax	NOUN
inlawrev-3310	375	21	,	,	PUNCT
inlawrev-3310	375	22	and	and	CCONJ
inlawrev-3310	375	23	establishes	establish	VERB
inlawrev-3310	375	24	the	the	DET
inlawrev-3310	375	25	last	last	ADJ
inlawrev-3310	375	26	day	day	NOUN
inlawrev-3310	375	27	of	of	ADP
inlawrev-3310	375	28	february	february	PROPN
inlawrev-3310	375	29	as	as	ADP
inlawrev-3310	375	30	the	the	DET
inlawrev-3310	375	31	due	due	ADJ
inlawrev-3310	375	32	date	date	NOUN
inlawrev-3310	375	33	.	.	PUNCT
inlawrev-3310	376	1	'^^	'^^	PROPN
inlawrev-3310	376	2	nineteenth	nineteenth	NOUN
inlawrev-3310	376	3	,	,	PUNCT
inlawrev-3310	376	4	the	the	DET
inlawrev-3310	376	5	general	general	ADJ
inlawrev-3310	376	6	assembly	assembly	NOUN
inlawrev-3310	376	7	established	establish	VERB
inlawrev-3310	376	8	the	the	DET
inlawrev-3310	376	9	priority	priority	NOUN
inlawrev-3310	376	10	of	of	ADP
inlawrev-3310	376	11	any	any	DET
inlawrev-3310	376	12	partial	partial	ADJ
inlawrev-3310	376	13	payment	payment	NOUN
inlawrev-3310	376	14	that	that	PRON
inlawrev-3310	376	15	is	be	AUX
inlawrev-3310	376	16	received	receive	VERB
inlawrev-3310	376	17	.	.	PUNCT
inlawrev-3310	377	1	'	'	PUNCT
inlawrev-3310	377	2	^^	^^	CCONJ
inlawrev-3310	377	3	the	the	DET
inlawrev-3310	377	4	payment	payment	NOUN
inlawrev-3310	377	5	is	be	AUX
inlawrev-3310	377	6	applied	apply	VERB
inlawrev-3310	377	7	against	against	ADP
inlawrev-3310	377	8	the	the	DET
inlawrev-3310	377	9	registration	registration	NOUN
inlawrev-3310	377	10	fee	fee	NOUN
inlawrev-3310	377	11	and	and	CCONJ
inlawrev-3310	377	12	then	then	ADV
inlawrev-3310	377	13	against	against	ADP
inlawrev-3310	377	14	any	any	DET
inlawrev-3310	377	15	penalty	penalty	NOUN
inlawrev-3310	377	16	or	or	CCONJ
inlawrev-3310	377	17	interest	interest	NOUN
inlawrev-3310	377	18	that	that	PRON
inlawrev-3310	377	19	is	be	AUX
inlawrev-3310	377	20	owed	owe	VERB
inlawrev-3310	377	21	.	.	PUNCT
inlawrev-3310	378	1	'^^	'^^	PROPN
inlawrev-3310	378	2	twentieth	twentieth	PROPN
inlawrev-3310	378	3	,	,	PUNCT
inlawrev-3310	378	4	the	the	DET
inlawrev-3310	378	5	general	general	ADJ
inlawrev-3310	378	6	assembly	assembly	NOUN
inlawrev-3310	378	7	deleted	delete	VERB
inlawrev-3310	378	8	registration	registration	NOUN
inlawrev-3310	378	9	dates'^	dates'^	NOUN
inlawrev-3310	378	10	'	'	PUNCT
inlawrev-3310	378	11	which	which	PRON
inlawrev-3310	378	12	had	have	AUX
inlawrev-3310	378	13	been	be	AUX
inlawrev-3310	378	14	replaced	replace	VERB
inlawrev-3310	378	15	in	in	ADP
inlawrev-3310	378	16	section	section	NOUN
inlawrev-3310	378	17	17	17	NUM
inlawrev-3310	378	18	of	of	ADP
inlawrev-3310	378	19	house	house	PROPN
inlawrev-3310	378	20	bill	bill	PROPN
inlawrev-3310	378	21	1785.'^^	1785.'^^	NUM
inlawrev-3310	378	22	twenty	twenty	NUM
inlawrev-3310	378	23	-	-	PUNCT
inlawrev-3310	378	24	first	first	ADJ
inlawrev-3310	378	25	,	,	PUNCT
inlawrev-3310	378	26	the	the	DET
inlawrev-3310	378	27	general	general	ADJ
inlawrev-3310	378	28	assembly	assembly	NOUN
inlawrev-3310	378	29	provided	provide	VERB
inlawrev-3310	378	30	a	a	DET
inlawrev-3310	378	31	penalty	penalty	NOUN
inlawrev-3310	378	32	if	if	SCONJ
inlawrev-3310	378	33	the	the	DET
inlawrev-3310	378	34	owner	owner	NOUN
inlawrev-3310	378	35	of	of	ADP
inlawrev-3310	378	36	the	the	DET
inlawrev-3310	378	37	aircraft	aircraft	NOUN
inlawrev-3310	378	38	does	do	AUX
inlawrev-3310	378	39	not	not	PART
inlawrev-3310	378	40	pay	pay	VERB
inlawrev-3310	378	41	the	the	DET
inlawrev-3310	378	42	sales	sale	NOUN
inlawrev-3310	378	43	tax	tax	NOUN
inlawrev-3310	378	44	when	when	SCONJ
inlawrev-3310	378	45	it	it	PRON
inlawrev-3310	378	46	is	be	AUX
inlawrev-3310	378	47	due	due	ADJ
inlawrev-3310	378	48	.	.	PUNCT
inlawrev-3310	379	1	'^^	'^^	NUM
inlawrev-3310	379	2	twenty	twenty	NUM
inlawrev-3310	379	3	-	-	PUNCT
inlawrev-3310	379	4	second	second	NOUN
inlawrev-3310	379	5	,	,	PUNCT
inlawrev-3310	379	6	the	the	DET
inlawrev-3310	379	7	general	general	ADJ
inlawrev-3310	379	8	assembly	assembly	NOUN
inlawrev-3310	379	9	required	require	VERB
inlawrev-3310	379	10	the	the	DET
inlawrev-3310	379	11	idsr	idsr	NOUN
inlawrev-3310	379	12	to	to	PART
inlawrev-3310	379	13	distribute	distribute	VERB
inlawrev-3310	379	14	an	an	DET
inlawrev-3310	379	15	excise	excise	NOUN
inlawrev-3310	379	16	tax	tax	NOUN
inlawrev-3310	379	17	report	report	NOUN
inlawrev-3310	379	18	that	that	PRON
inlawrev-3310	379	19	includes	include	VERB
inlawrev-3310	379	20	aircraft	aircraft	NOUN
inlawrev-3310	379	21	identification	identification	NOUN
inlawrev-3310	379	22	,	,	PUNCT
inlawrev-3310	379	23	owner	owner	NOUN
inlawrev-3310	379	24	information	information	NOUN
inlawrev-3310	379	25	,	,	PUNCT
inlawrev-3310	379	26	and	and	CCONJ
inlawrev-3310	379	27	excise	excise	NOUN
inlawrev-3310	379	28	tax	tax	NOUN
inlawrev-3310	379	29	payment	payment	NOUN
inlawrev-3310	379	30	to	to	ADP
inlawrev-3310	379	31	each	each	DET
inlawrev-3310	379	32	county	county	NOUN
inlawrev-3310	379	33	treasurer	treasurer	NOUN
inlawrev-3310	379	34	,	,	PUNCT
inlawrev-3310	379	35	which	which	PRON
inlawrev-3310	379	36	must	must	AUX
inlawrev-3310	379	37	indicate	indicate	VERB
inlawrev-3310	379	38	the	the	DET
inlawrev-3310	379	39	county	county	NOUN
inlawrev-3310	379	40	where	where	SCONJ
inlawrev-3310	379	41	the	the	DET
inlawrev-3310	379	42	aircraft	aircraft	NOUN
inlawrev-3310	379	43	is	be	AUX
inlawrev-3310	379	44	normally	normally	ADV
inlawrev-3310	379	45	kept	keep	VERB
inlawrev-3310	379	46	when	when	SCONJ
inlawrev-3310	379	47	not	not	PART
inlawrev-3310	379	48	in	in	ADP
inlawrev-3310	379	49	operation.*^	operation.*^	PROPN
inlawrev-3310	379	50	'	'	PART
inlawrev-3310	379	51	*	*	PUNCT
inlawrev-3310	379	52	twenty	twenty	NUM
inlawrev-3310	379	53	-	-	PUNCT
inlawrev-3310	379	54	third	third	NOUN
inlawrev-3310	379	55	,	,	PUNCT
inlawrev-3310	379	56	the	the	DET
inlawrev-3310	379	57	general	general	ADJ
inlawrev-3310	379	58	assembly	assembly	NOUN
inlawrev-3310	379	59	deleted	delete	VERB
inlawrev-3310	379	60	archaic	archaic	ADJ
inlawrev-3310	379	61	language	language	NOUN
inlawrev-3310	379	62	that	that	PRON
inlawrev-3310	379	63	phased	phase	VERB
inlawrev-3310	379	64	in	in	ADP
inlawrev-3310	379	65	the	the	DET
inlawrev-3310	379	66	tax	tax	NOUN
inlawrev-3310	379	67	rate	rate	NOUN
inlawrev-3310	379	68	per	per	ADP
inlawrev-3310	379	69	ton	ton	NOUN
inlawrev-3310	379	70	for	for	ADP
inlawrev-3310	379	71	hazardous	hazardous	ADJ
inlawrev-3310	379	72	waste	waste	NOUN
inlawrev-3310	379	73	disposal	disposal	NOUN
inlawrev-3310	379	74	.	.	PUNCT
inlawrev-3310	380	1	'	'	NUM
inlawrev-3310	380	2	^^	^^	SYM
inlawrev-3310	380	3	twenty	twenty	NUM
inlawrev-3310	380	4	-	-	PUNCT
inlawrev-3310	380	5	fourth	fourth	NOUN
inlawrev-3310	380	6	,	,	PUNCT
inlawrev-3310	380	7	the	the	DET
inlawrev-3310	380	8	general	general	ADJ
inlawrev-3310	380	9	assembly	assembly	NOUN
inlawrev-3310	380	10	permitted	permit	VERB
inlawrev-3310	380	11	marion	marion	PROPN
inlawrev-3310	380	12	county	county	PROPN
inlawrev-3310	380	13	to	to	PART
inlawrev-3310	380	14	adopt	adopt	VERB
inlawrev-3310	380	15	a	a	DET
inlawrev-3310	380	16	supplemental	supplemental	ADJ
inlawrev-3310	380	17	auto	auto	NOUN
inlawrev-3310	380	18	rental	rental	NOUN
inlawrev-3310	380	19	excise	excise	NOUN
inlawrev-3310	380	20	tax	tax	NOUN
inlawrev-3310	380	21	on	on	ADP
inlawrev-3310	380	22	the	the	DET
inlawrev-3310	380	23	rental	rental	NOUN
inlawrev-3310	380	24	of	of	ADP
inlawrev-3310	380	25	passenger	passenger	NOUN
inlawrev-3310	380	26	motor	motor	NOUN
inlawrev-3310	380	27	vehicles	vehicle	NOUN
inlawrev-3310	380	28	and	and	CCONJ
inlawrev-3310	380	29	trucks	truck	NOUN
inlawrev-3310	380	30	in	in	ADP
inlawrev-3310	380	31	the	the	DET
inlawrev-3310	380	32	county	county	NOUN
inlawrev-3310	380	33	for	for	ADP
inlawrev-3310	380	34	a	a	DET
inlawrev-3310	380	35	period	period	NOUN
inlawrev-3310	380	36	of	of	ADP
inlawrev-3310	380	37	less	less	ADJ
inlawrev-3310	380	38	than	than	ADP
inlawrev-3310	380	39	thirty	thirty	NUM
inlawrev-3310	380	40	days	day	NOUN
inlawrev-3310	380	41	.	.	PUNCT
inlawrev-3310	381	1	'^^	'^^	PROPN
inlawrev-3310	381	2	the	the	DET
inlawrev-3310	381	3	121	121	NUM
inlawrev-3310	381	4	.	.	PUNCT
inlawrev-3310	382	1	i	i	PRON
inlawrev-3310	382	2	d.	d.	PROPN
inlawrev-3310	382	3	122	122	NUM
inlawrev-3310	382	4	.	.	PUNCT
inlawrev-3310	383	1	i	i	PRON
inlawrev-3310	383	2	d.	d.	PROPN
inlawrev-3310	383	3	123	123	NUM
inlawrev-3310	383	4	.	.	PUNCT
inlawrev-3310	384	1	i	i	PRON
inlawrev-3310	384	2	d	d	PROPN
inlawrev-3310	384	3	§	§	PROPN
inlawrev-3310	384	4	6	6	NUM
inlawrev-3310	384	5	-	-	SYM
inlawrev-3310	384	6	6	6	NUM
inlawrev-3310	384	7	-	-	PUNCT
inlawrev-3310	384	8	6.5	6.5	NUM
inlawrev-3310	384	9	-	-	SYM
inlawrev-3310	384	10	10.3	10.3	NUM
inlawrev-3310	384	11	(	(	PUNCT
inlawrev-3310	384	12	effective	effective	ADJ
inlawrev-3310	384	13	jan	jan	PROPN
inlawrev-3310	384	14	.	.	PROPN
inlawrev-3310	384	15	1	1	NUM
inlawrev-3310	384	16	,	,	PUNCT
inlawrev-3310	384	17	1998	1998	NUM
inlawrev-3310	384	18	)	)	PUNCT
inlawrev-3310	384	19	.	.	PUNCT
inlawrev-3310	385	1	124	124	NUM
inlawrev-3310	385	2	.	.	PUNCT
inlawrev-3310	386	1	i	i	PRON
inlawrev-3310	386	2	d	d	PROPN
inlawrev-3310	386	3	125	125	NUM
inlawrev-3310	386	4	.	.	PUNCT
inlawrev-3310	387	1	i	i	PRON
inlawrev-3310	387	2	d	d	PROPN
inlawrev-3310	387	3	§	§	PROPN
inlawrev-3310	387	4	6	6	NUM
inlawrev-3310	387	5	-	-	SYM
inlawrev-3310	387	6	6	6	NUM
inlawrev-3310	387	7	-	-	PUNCT
inlawrev-3310	387	8	6.5	6.5	NUM
inlawrev-3310	387	9	-	-	SYM
inlawrev-3310	387	10	10.4	10.4	NUM
inlawrev-3310	387	11	(	(	PUNCT
inlawrev-3310	387	12	effective	effective	ADJ
inlawrev-3310	387	13	jan	jan	PROPN
inlawrev-3310	387	14	.	.	PROPN
inlawrev-3310	387	15	1	1	NUM
inlawrev-3310	387	16	,	,	PUNCT
inlawrev-3310	387	17	1998	1998	NUM
inlawrev-3310	387	18	)	)	PUNCT
inlawrev-3310	387	19	.	.	PUNCT
inlawrev-3310	388	1	126	126	NUM
inlawrev-3310	388	2	.	.	PUNCT
inlawrev-3310	389	1	i	i	PRON
inlawrev-3310	389	2	d	d	PROPN
inlawrev-3310	389	3	§	§	PROPN
inlawrev-3310	389	4	6	6	NUM
inlawrev-3310	389	5	-	-	SYM
inlawrev-3310	389	6	6	6	NUM
inlawrev-3310	389	7	-	-	PUNCT
inlawrev-3310	389	8	6.5	6.5	NUM
inlawrev-3310	389	9	-	-	SYM
inlawrev-3310	389	10	10.5	10.5	NUM
inlawrev-3310	389	11	(	(	PUNCT
inlawrev-3310	389	12	effective	effective	ADJ
inlawrev-3310	389	13	jan	jan	PROPN
inlawrev-3310	389	14	.	.	PROPN
inlawrev-3310	389	15	1	1	NUM
inlawrev-3310	389	16	,	,	PUNCT
inlawrev-3310	389	17	1998	1998	NUM
inlawrev-3310	389	18	)	)	PUNCT
inlawrev-3310	389	19	.	.	PUNCT
inlawrev-3310	390	1	127	127	NUM
inlawrev-3310	390	2	.	.	PUNCT
inlawrev-3310	391	1	i	i	PRON
inlawrev-3310	391	2	d	d	PROPN
inlawrev-3310	391	3	§	§	PROPN
inlawrev-3310	391	4	6	6	NUM
inlawrev-3310	391	5	-	-	SYM
inlawrev-3310	391	6	6	6	NUM
inlawrev-3310	391	7	-	-	PUNCT
inlawrev-3310	391	8	6.5	6.5	NUM
inlawrev-3310	391	9	-	-	SYM
inlawrev-3310	391	10	10.6	10.6	NUM
inlawrev-3310	391	11	(	(	PUNCT
inlawrev-3310	391	12	effective	effective	ADJ
inlawrev-3310	391	13	jan	jan	PROPN
inlawrev-3310	391	14	.	.	PROPN
inlawrev-3310	391	15	1	1	NUM
inlawrev-3310	391	16	,	,	PUNCT
inlawrev-3310	391	17	1998	1998	NUM
inlawrev-3310	391	18	)	)	PUNCT
inlawrev-3310	391	19	.	.	PUNCT
inlawrev-3310	392	1	128	128	NUM
inlawrev-3310	392	2	.	.	PUNCT
inlawrev-3310	393	1	i	i	PRON
inlawrev-3310	393	2	d	d	PROPN
inlawrev-3310	393	3	§	§	PROPN
inlawrev-3310	393	4	6	6	NUM
inlawrev-3310	393	5	-	-	SYM
inlawrev-3310	393	6	6	6	NUM
inlawrev-3310	393	7	-	-	PUNCT
inlawrev-3310	393	8	6.5	6.5	NUM
inlawrev-3310	393	9	-	-	SYM
inlawrev-3310	393	10	10.7	10.7	NUM
inlawrev-3310	393	11	(	(	PUNCT
inlawrev-3310	393	12	effective	effective	ADJ
inlawrev-3310	393	13	jan	jan	PROPN
inlawrev-3310	393	14	.	.	PROPN
inlawrev-3310	393	15	1	1	NUM
inlawrev-3310	393	16	,	,	PUNCT
inlawrev-3310	393	17	1998	1998	NUM
inlawrev-3310	393	18	)	)	PUNCT
inlawrev-3310	393	19	.	.	PUNCT
inlawrev-3310	394	1	129	129	NUM
inlawrev-3310	394	2	.	.	PUNCT
inlawrev-3310	395	1	i	i	PRON
inlawrev-3310	395	2	d	d	PROPN
inlawrev-3310	395	3	§	§	PROPN
inlawrev-3310	395	4	6	6	NUM
inlawrev-3310	395	5	-	-	SYM
inlawrev-3310	395	6	6	6	NUM
inlawrev-3310	395	7	-	-	PUNCT
inlawrev-3310	395	8	6.5	6.5	NUM
inlawrev-3310	395	9	-	-	SYM
inlawrev-3310	395	10	14	14	NUM
inlawrev-3310	395	11	(	(	PUNCT
inlawrev-3310	395	12	effective	effective	ADJ
inlawrev-3310	395	13	jan	jan	PROPN
inlawrev-3310	395	14	.	.	PROPN
inlawrev-3310	395	15	1	1	NUM
inlawrev-3310	395	16	,	,	PUNCT
inlawrev-3310	395	17	1998	1998	NUM
inlawrev-3310	395	18	)	)	PUNCT
inlawrev-3310	395	19	.	.	PUNCT
inlawrev-3310	396	1	130	130	NUM
inlawrev-3310	396	2	.	.	PUNCT
inlawrev-3310	397	1	i	i	PRON
inlawrev-3310	397	2	d	d	PROPN
inlawrev-3310	397	3	131	131	NUM
inlawrev-3310	397	4	.	.	PUNCT
inlawrev-3310	398	1	m	m	AUX
inlawrev-3310	398	2	§	§	PROPN
inlawrev-3310	398	3	6	6	NUM
inlawrev-3310	398	4	-	-	SYM
inlawrev-3310	398	5	6	6	NUM
inlawrev-3310	398	6	-	-	PUNCT
inlawrev-3310	398	7	6.5	6.5	NUM
inlawrev-3310	398	8	-	-	SYM
inlawrev-3310	398	9	15	15	NUM
inlawrev-3310	398	10	(	(	PUNCT
inlawrev-3310	398	11	effective	effective	ADJ
inlawrev-3310	398	12	jan	jan	PROPN
inlawrev-3310	398	13	.	.	PROPN
inlawrev-3310	398	14	1	1	NUM
inlawrev-3310	398	15	,	,	PUNCT
inlawrev-3310	398	16	1998	1998	NUM
inlawrev-3310	398	17	)	)	PUNCT
inlawrev-3310	398	18	.	.	PUNCT
inlawrev-3310	399	1	132	132	NUM
inlawrev-3310	399	2	.	.	X
inlawrev-3310	399	3	h.r	h.r	PROPN
inlawrev-3310	399	4	.	.	PROPN
inlawrev-3310	399	5	1785	1785	NUM
inlawrev-3310	399	6	,	,	PUNCT
inlawrev-3310	399	7	1	1	NUM
inlawrev-3310	399	8	10th	10th	ADJ
inlawrev-3310	399	9	leg	leg	NOUN
inlawrev-3310	399	10	.	.	PUNCT
inlawrev-3310	399	11	,	,	PUNCT
inlawrev-3310	399	12	1st	1st	ADJ
inlawrev-3310	399	13	reg	reg	NOUN
inlawrev-3310	399	14	.	.	PUNCT
inlawrev-3310	400	1	sess	sess	PROPN
inlawrev-3310	400	2	.	.	PUNCT
inlawrev-3310	401	1	§	§	PROPN
inlawrev-3310	401	2	19	19	NUM
inlawrev-3310	401	3	(	(	PUNCT
inlawrev-3310	401	4	ind	ind	NOUN
inlawrev-3310	401	5	.	.	PUNCT
inlawrev-3310	401	6	1997	1997	NUM
inlawrev-3310	401	7	)	)	PUNCT
inlawrev-3310	401	8	(	(	PUNCT
inlawrev-3310	401	9	effective	effective	ADJ
inlawrev-3310	401	10	jan	jan	PROPN
inlawrev-3310	401	11	.	.	PROPN
inlawrev-3310	401	12	1	1	NUM
inlawrev-3310	401	13	,	,	PUNCT
inlawrev-3310	401	14	1998	1998	NUM
inlawrev-3310	401	15	)	)	PUNCT
inlawrev-3310	401	16	.	.	PUNCT
inlawrev-3310	402	1	133	133	NUM
inlawrev-3310	402	2	.	.	PUNCT
inlawrev-3310	403	1	ind	ind	PROPN
inlawrev-3310	403	2	.	.	PUNCT
inlawrev-3310	404	1	code	code	PROPN
inlawrev-3310	404	2	§	§	PROPN
inlawrev-3310	404	3	6	6	NUM
inlawrev-3310	404	4	-	-	SYM
inlawrev-3310	404	5	6	6	NUM
inlawrev-3310	404	6	-	-	PUNCT
inlawrev-3310	404	7	6.5	6.5	NUM
inlawrev-3310	404	8	-	-	SYM
inlawrev-3310	404	9	19	19	NUM
inlawrev-3310	404	10	(	(	PUNCT
inlawrev-3310	404	11	supp	supp	NOUN
inlawrev-3310	404	12	.	.	PUNCT
inlawrev-3310	405	1	1997	1997	NUM
inlawrev-3310	405	2	)	)	PUNCT
inlawrev-3310	405	3	(	(	PUNCT
inlawrev-3310	405	4	effective	effective	ADJ
inlawrev-3310	405	5	jan	jan	PROPN
inlawrev-3310	405	6	.	.	PROPN
inlawrev-3310	405	7	1	1	NUM
inlawrev-3310	405	8	,	,	PUNCT
inlawrev-3310	405	9	1998	1998	NUM
inlawrev-3310	405	10	)	)	PUNCT
inlawrev-3310	405	11	.	.	PUNCT
inlawrev-3310	406	1	134	134	NUM
inlawrev-3310	406	2	.	.	PUNCT
inlawrev-3310	407	1	i	i	PRON
inlawrev-3310	407	2	d	d	PROPN
inlawrev-3310	407	3	§	§	PROPN
inlawrev-3310	407	4	6	6	NUM
inlawrev-3310	407	5	-	-	SYM
inlawrev-3310	407	6	6	6	NUM
inlawrev-3310	407	7	-	-	PUNCT
inlawrev-3310	407	8	6.5	6.5	NUM
inlawrev-3310	407	9	-	-	SYM
inlawrev-3310	407	10	21	21	NUM
inlawrev-3310	407	11	(	(	PUNCT
inlawrev-3310	407	12	effective	effective	ADJ
inlawrev-3310	407	13	jan	jan	PROPN
inlawrev-3310	407	14	.	.	PROPN
inlawrev-3310	407	15	1	1	NUM
inlawrev-3310	407	16	,	,	PUNCT
inlawrev-3310	407	17	1998	1998	NUM
inlawrev-3310	407	18	)	)	PUNCT
inlawrev-3310	407	19	.	.	PUNCT
inlawrev-3310	408	1	135	135	NUM
inlawrev-3310	408	2	.	.	PUNCT
inlawrev-3310	409	1	i	i	PRON
inlawrev-3310	409	2	d	d	PROPN
inlawrev-3310	409	3	§	§	PROPN
inlawrev-3310	409	4	6	6	NUM
inlawrev-3310	409	5	-	-	SYM
inlawrev-3310	409	6	6	6	NUM
inlawrev-3310	409	7	-	-	PUNCT
inlawrev-3310	409	8	6.6	6.6	NUM
inlawrev-3310	409	9	-	-	SYM
inlawrev-3310	409	10	2	2	NUM
inlawrev-3310	409	11	(	(	PUNCT
inlawrev-3310	409	12	effective	effective	ADJ
inlawrev-3310	409	13	jan	jan	PROPN
inlawrev-3310	409	14	.	.	PROPN
inlawrev-3310	409	15	1	1	NUM
inlawrev-3310	409	16	,	,	PUNCT
inlawrev-3310	409	17	1998	1998	NUM
inlawrev-3310	409	18	)	)	PUNCT
inlawrev-3310	409	19	.	.	PUNCT
inlawrev-3310	410	1	1	1	NUM
inlawrev-3310	410	2	36	36	NUM
inlawrev-3310	410	3	.	.	PUNCT
inlawrev-3310	411	1	i	i	PRON
inlawrev-3310	411	2	d	d	PROPN
inlawrev-3310	411	3	§	§	PROPN
inlawrev-3310	411	4	6	6	NUM
inlawrev-3310	411	5	-	-	SYM
inlawrev-3310	411	6	6	6	NUM
inlawrev-3310	411	7	-	-	SYM
inlawrev-3310	411	8	9.7	9.7	NUM
inlawrev-3310	411	9	(	(	PUNCT
inlawrev-3310	411	10	effective	effective	ADJ
inlawrev-3310	411	11	june	june	PROPN
inlawrev-3310	411	12	4	4	NUM
inlawrev-3310	411	13	,	,	PUNCT
inlawrev-3310	411	14	1	1	NUM
inlawrev-3310	411	15	997	997	NUM
inlawrev-3310	411	16	)	)	PUNCT
inlawrev-3310	411	17	.	.	PUNCT
inlawrev-3310	412	1	794	794	NUM
inlawrev-3310	412	2	indiana	indiana	PROPN
inlawrev-3310	412	3	law	law	PROPN
inlawrev-3310	412	4	review	review	NOUN
inlawrev-3310	412	5	[	[	X
inlawrev-3310	412	6	vol	vol	NOUN
inlawrev-3310	412	7	.	.	PUNCT
inlawrev-3310	413	1	31:781	31:781	NUM
inlawrev-3310	413	2	rental	rental	ADJ
inlawrev-3310	413	3	rate	rate	NOUN
inlawrev-3310	413	4	is	be	AUX
inlawrev-3310	413	5	2	2	NUM
inlawrev-3310	413	6	%	%	NOUN
inlawrev-3310	413	7	of	of	ADP
inlawrev-3310	413	8	the	the	DET
inlawrev-3310	413	9	gross	gross	ADJ
inlawrev-3310	413	10	retail	retail	ADJ
inlawrev-3310	413	11	income	income	NOUN
inlawrev-3310	413	12	received	receive	VERB
inlawrev-3310	413	13	by	by	ADP
inlawrev-3310	413	14	the	the	DET
inlawrev-3310	413	15	retail	retail	ADJ
inlawrev-3310	413	16	merchant	merchant	NOUN
inlawrev-3310	413	17	for	for	ADP
inlawrev-3310	413	18	the	the	DET
inlawrev-3310	413	19	rental	rental	NOUN
inlawrev-3310	413	20	.	.	PUNCT
inlawrev-3310	414	1	*	*	PUNCT
inlawrev-3310	414	2	^^	^^	PUNCT
inlawrev-3310	414	3	temporary	temporary	ADJ
inlawrev-3310	414	4	leases	lease	NOUN
inlawrev-3310	414	5	of	of	ADP
inlawrev-3310	414	6	vehicles	vehicle	NOUN
inlawrev-3310	414	7	as	as	ADP
inlawrev-3310	414	8	the	the	DET
inlawrev-3310	414	9	result	result	NOUN
inlawrev-3310	414	10	of	of	ADP
inlawrev-3310	414	11	automobile	automobile	NOUN
inlawrev-3310	414	12	insurance	insurance	NOUN
inlawrev-3310	414	13	reimbursements	reimbursement	NOUN
inlawrev-3310	414	14	are	be	AUX
inlawrev-3310	414	15	exempt	exempt	ADJ
inlawrev-3310	414	16	from	from	ADP
inlawrev-3310	414	17	the	the	DET
inlawrev-3310	414	18	tax	tax	NOUN
inlawrev-3310	414	19	.	.	PUNCT
inlawrev-3310	415	1	'^^	'^^	ADJ
inlawrev-3310	415	2	vehicles	vehicle	NOUN
inlawrev-3310	415	3	rented	rent	VERB
inlawrev-3310	415	4	as	as	ADP
inlawrev-3310	415	5	part	part	NOUN
inlawrev-3310	415	6	of	of	ADP
inlawrev-3310	415	7	a	a	DET
inlawrev-3310	415	8	funeral	funeral	NOUN
inlawrev-3310	415	9	service	service	NOUN
inlawrev-3310	415	10	are	be	AUX
inlawrev-3310	415	11	exempt	exempt	ADJ
inlawrev-3310	415	12	from	from	ADP
inlawrev-3310	415	13	the	the	DET
inlawrev-3310	415	14	tax	tax	NOUN
inlawrev-3310	415	15	.	.	PUNCT
inlawrev-3310	416	1	'^^	'^^	NUM
inlawrev-3310	416	2	revenue	revenue	NOUN
inlawrev-3310	416	3	from	from	ADP
inlawrev-3310	416	4	the	the	DET
inlawrev-3310	416	5	tax	tax	NOUN
inlawrev-3310	416	6	is	be	AUX
inlawrev-3310	416	7	paid	pay	VERB
inlawrev-3310	416	8	to	to	ADP
inlawrev-3310	416	9	the	the	DET
inlawrev-3310	416	10	capital	capital	NOUN
inlawrev-3310	416	11	improvement	improvement	PROPN
inlawrev-3310	416	12	board	board	NOUN
inlawrev-3310	416	13	of	of	ADP
inlawrev-3310	416	14	managers	manager	NOUN
inlawrev-3310	416	15	.	.	PUNCT
inlawrev-3310	417	1	'"*^	'"*^	X
inlawrev-3310	417	2	twenty	twenty	NUM
inlawrev-3310	417	3	-	-	PUNCT
inlawrev-3310	417	4	fifth	fifth	ADJ
inlawrev-3310	417	5	,	,	PUNCT
inlawrev-3310	417	6	the	the	DET
inlawrev-3310	417	7	general	general	ADJ
inlawrev-3310	417	8	assembly	assembly	NOUN
inlawrev-3310	417	9	provided	provide	VERB
inlawrev-3310	417	10	that	that	SCONJ
inlawrev-3310	417	11	the	the	DET
inlawrev-3310	417	12	idsr	idsr	NOUN
inlawrev-3310	417	13	may	may	AUX
inlawrev-3310	417	14	not	not	PART
inlawrev-3310	417	15	make	make	VERB
inlawrev-3310	417	16	a	a	DET
inlawrev-3310	417	17	distribution	distribution	NOUN
inlawrev-3310	417	18	to	to	ADP
inlawrev-3310	417	19	a	a	DET
inlawrev-3310	417	20	county	county	NOUN
inlawrev-3310	417	21	of	of	ADP
inlawrev-3310	417	22	the	the	DET
inlawrev-3310	417	23	"	"	PUNCT
inlawrev-3310	417	24	emergency	emergency	NOUN
inlawrev-3310	417	25	planning	planning	NOUN
inlawrev-3310	417	26	"	"	PUNCT
inlawrev-3310	417	27	and	and	CCONJ
inlawrev-3310	417	28	"	"	PUNCT
inlawrev-3310	417	29	right	right	NOUN
inlawrev-3310	417	30	to	to	PART
inlawrev-3310	417	31	know	know	VERB
inlawrev-3310	417	32	"	"	PUNCT
inlawrev-3310	417	33	fund	fund	NOUN
inlawrev-3310	417	34	until	until	SCONJ
inlawrev-3310	417	35	the	the	DET
inlawrev-3310	417	36	idsr	idsr	NOUN
inlawrev-3310	417	37	receives	receive	VERB
inlawrev-3310	417	38	notice	notice	NOUN
inlawrev-3310	417	39	from	from	ADP
inlawrev-3310	417	40	the	the	DET
inlawrev-3310	417	41	emergency	emergency	NOUN
inlawrev-3310	417	42	response	response	NOUN
inlawrev-3310	417	43	commission	commission	NOUN
inlawrev-3310	417	44	that	that	SCONJ
inlawrev-3310	417	45	a	a	DET
inlawrev-3310	417	46	county	county	NOUN
inlawrev-3310	417	47	has	have	AUX
inlawrev-3310	417	48	complied	comply	VERB
inlawrev-3310	417	49	with	with	ADP
inlawrev-3310	417	50	section	section	NOUN
inlawrev-3310	417	51	13	13	NUM
inlawrev-3310	417	52	-	-	SYM
inlawrev-3310	417	53	25l-6(b)ofthe	25l-6(b)ofthe	PRON
inlawrev-3310	417	54	indiana	indiana	PROPN
inlawrev-3310	417	55	code	code	PROPN
inlawrev-3310	417	56	.	.	PUNCT
inlawrev-3310	417	57	''	''	PUNCT
inlawrev-3310	417	58	'	'	PUNCT
inlawrev-3310	418	1	in	in	ADP
inlawrev-3310	418	2	the	the	DET
inlawrev-3310	418	3	area	area	NOUN
inlawrev-3310	418	4	of	of	ADP
inlawrev-3310	418	5	tax	tax	NOUN
inlawrev-3310	418	6	administration	administration	NOUN
inlawrev-3310	418	7	,	,	PUNCT
inlawrev-3310	418	8	the	the	DET
inlawrev-3310	418	9	general	general	ADJ
inlawrev-3310	418	10	assembly	assembly	NOUN
inlawrev-3310	418	11	enacted	enact	VERB
inlawrev-3310	418	12	into	into	ADP
inlawrev-3310	418	13	law	law	NOUN
inlawrev-3310	418	14	one	one	NUM
inlawrev-3310	418	15	bill	bill	NOUN
inlawrev-3310	418	16	which	which	PRON
inlawrev-3310	418	17	contain	contain	VERB
inlawrev-3310	418	18	four	four	NUM
inlawrev-3310	418	19	key	key	ADJ
inlawrev-3310	418	20	provisions	provision	NOUN
inlawrev-3310	418	21	.	.	PUNCT
inlawrev-3310	419	1	''*^	''*^	PROPN
inlawrev-3310	419	2	the	the	DET
inlawrev-3310	419	3	first	first	ADJ
inlawrev-3310	419	4	of	of	ADP
inlawrev-3310	419	5	these	these	PRON
inlawrev-3310	419	6	provides	provide	VERB
inlawrev-3310	419	7	that	that	SCONJ
inlawrev-3310	419	8	a	a	DET
inlawrev-3310	419	9	taxpayer	taxpayer	NOUN
inlawrev-3310	419	10	can	can	AUX
inlawrev-3310	419	11	review	review	VERB
inlawrev-3310	419	12	a	a	DET
inlawrev-3310	419	13	letter	letter	NOUN
inlawrev-3310	419	14	of	of	ADP
inlawrev-3310	419	15	findings	finding	NOUN
inlawrev-3310	419	16	before	before	SCONJ
inlawrev-3310	419	17	it	it	PRON
inlawrev-3310	419	18	is	be	AUX
inlawrev-3310	419	19	published	publish	VERB
inlawrev-3310	419	20	in	in	ADP
inlawrev-3310	419	21	the	the	DET
inlawrev-3310	419	22	indiana	indiana	PROPN
inlawrev-3310	419	23	register	register	PROPN
inlawrev-3310	419	24	to	to	PART
inlawrev-3310	419	25	sanitize	sanitize	VERB
inlawrev-3310	419	26	it	it	PRON
inlawrev-3310	419	27	for	for	ADP
inlawrev-3310	419	28	information	information	NOUN
inlawrev-3310	419	29	that	that	PRON
inlawrev-3310	419	30	is	be	AUX
inlawrev-3310	419	31	considered	consider	VERB
inlawrev-3310	419	32	a	a	DET
inlawrev-3310	419	33	trade	trade	NOUN
inlawrev-3310	419	34	secret	secret	NOUN
inlawrev-3310	419	35	or	or	CCONJ
inlawrev-3310	419	36	otherwise	otherwise	ADV
inlawrev-3310	419	37	confidential	confidential	ADJ
inlawrev-3310	419	38	in	in	ADP
inlawrev-3310	419	39	the	the	DET
inlawrev-3310	419	40	taxpayer	taxpayer	NOUN
inlawrev-3310	419	41	's	's	PART
inlawrev-3310	419	42	view	view	NOUN
inlawrev-3310	419	43	.	.	PUNCT
inlawrev-3310	420	1	'"*^	'"*^	NOUN
inlawrev-3310	421	1	second	second	ADV
inlawrev-3310	421	2	,	,	PUNCT
inlawrev-3310	421	3	the	the	DET
inlawrev-3310	421	4	general	general	ADJ
inlawrev-3310	421	5	assembly	assembly	NOUN
inlawrev-3310	421	6	allowed	allow	VERB
inlawrev-3310	421	7	the	the	DET
inlawrev-3310	421	8	commissioner	commissioner	NOUN
inlawrev-3310	421	9	to	to	PART
inlawrev-3310	421	10	settle	settle	VERB
inlawrev-3310	421	11	a	a	DET
inlawrev-3310	421	12	tax	tax	NOUN
inlawrev-3310	421	13	dispute	dispute	NOUN
inlawrev-3310	421	14	before	before	SCONJ
inlawrev-3310	421	15	it	it	PRON
inlawrev-3310	421	16	is	be	AUX
inlawrev-3310	421	17	filed	file	VERB
inlawrev-3310	421	18	in	in	ADP
inlawrev-3310	421	19	tax	tax	NOUN
inlawrev-3310	421	20	court	court	NOUN
inlawrev-3310	421	21	if	if	SCONJ
inlawrev-3310	421	22	there	there	PRON
inlawrev-3310	421	23	is	be	VERB
inlawrev-3310	421	24	doubt	doubt	NOUN
inlawrev-3310	421	25	as	as	ADP
inlawrev-3310	421	26	to	to	ADP
inlawrev-3310	421	27	the	the	DET
inlawrev-3310	421	28	constitutionality	constitutionality	NOUN
inlawrev-3310	421	29	ofthe	ofthe	NOUN
inlawrev-3310	421	30	tax	tax	NOUN
inlawrev-3310	421	31	,	,	PUNCT
inlawrev-3310	421	32	the	the	DET
inlawrev-3310	421	33	right	right	NOUN
inlawrev-3310	421	34	to	to	PART
inlawrev-3310	421	35	impose	impose	VERB
inlawrev-3310	421	36	the	the	DET
inlawrev-3310	421	37	tax	tax	NOUN
inlawrev-3310	421	38	,	,	PUNCT
inlawrev-3310	421	39	the	the	DET
inlawrev-3310	421	40	correct	correct	ADJ
inlawrev-3310	421	41	amount	amount	NOUN
inlawrev-3310	421	42	due	due	ADJ
inlawrev-3310	421	43	,	,	PUNCT
inlawrev-3310	421	44	the	the	DET
inlawrev-3310	421	45	collectibility	collectibility	NOUN
inlawrev-3310	421	46	of	of	ADP
inlawrev-3310	421	47	the	the	DET
inlawrev-3310	421	48	tax	tax	NOUN
inlawrev-3310	421	49	,	,	PUNCT
inlawrev-3310	421	50	or	or	CCONJ
inlawrev-3310	421	51	a	a	DET
inlawrev-3310	421	52	question	question	NOUN
inlawrev-3310	421	53	of	of	ADP
inlawrev-3310	421	54	whether	whether	SCONJ
inlawrev-3310	421	55	the	the	DET
inlawrev-3310	421	56	person	person	NOUN
inlawrev-3310	421	57	was	be	AUX
inlawrev-3310	421	58	a	a	DET
inlawrev-3310	421	59	resident	resident	NOUN
inlawrev-3310	421	60	of	of	ADP
inlawrev-3310	421	61	indiana	indiana	PROPN
inlawrev-3310	421	62	.	.	PUNCT
inlawrev-3310	421	63	''	''	PUNCT
inlawrev-3310	422	1	*	*	PUNCT
inlawrev-3310	422	2	'	'	NUM
inlawrev-3310	422	3	*	*	PUNCT
inlawrev-3310	422	4	third	third	ADJ
inlawrev-3310	422	5	,	,	PUNCT
inlawrev-3310	422	6	the	the	DET
inlawrev-3310	422	7	general	general	ADJ
inlawrev-3310	422	8	assembly	assembly	NOUN
inlawrev-3310	422	9	extended	extend	VERB
inlawrev-3310	422	10	the	the	DET
inlawrev-3310	422	11	period	period	NOUN
inlawrev-3310	422	12	in	in	ADP
inlawrev-3310	422	13	which	which	PRON
inlawrev-3310	422	14	the	the	DET
inlawrev-3310	422	15	idsr	idsr	NOUN
inlawrev-3310	422	16	may	may	AUX
inlawrev-3310	422	17	issue	issue	VERB
inlawrev-3310	422	18	a	a	DET
inlawrev-3310	422	19	proposed	propose	VERB
inlawrev-3310	422	20	assessment	assessment	NOUN
inlawrev-3310	422	21	if	if	SCONJ
inlawrev-3310	422	22	a	a	DET
inlawrev-3310	422	23	taxpayer	taxpayer	NOUN
inlawrev-3310	422	24	's	's	PART
inlawrev-3310	422	25	federal	federal	ADJ
inlawrev-3310	422	26	income	income	NOUN
inlawrev-3310	422	27	tax	tax	NOUN
inlawrev-3310	422	28	liability	liability	NOUN
inlawrev-3310	422	29	is	be	AUX
inlawrev-3310	422	30	adjusted	adjust	VERB
inlawrev-3310	422	31	due	due	ADP
inlawrev-3310	422	32	to	to	ADP
inlawrev-3310	422	33	an	an	DET
inlawrev-3310	422	34	assessment	assessment	NOUN
inlawrev-3310	422	35	of	of	ADP
inlawrev-3310	422	36	a	a	DET
inlawrev-3310	422	37	federal	federal	ADJ
inlawrev-3310	422	38	deficiency	deficiency	NOUN
inlawrev-3310	422	39	or	or	CCONJ
inlawrev-3310	422	40	the	the	DET
inlawrev-3310	422	41	filing	filing	NOUN
inlawrev-3310	422	42	of	of	ADP
inlawrev-3310	422	43	an	an	DET
inlawrev-3310	422	44	amended	amend	VERB
inlawrev-3310	422	45	tax	tax	NOUN
inlawrev-3310	422	46	return	return	NOUN
inlawrev-3310	422	47	.	.	PUNCT
inlawrev-3310	423	1	''*^	''*^	PROPN
inlawrev-3310	423	2	the	the	DET
inlawrev-3310	423	3	provision	provision	NOUN
inlawrev-3310	423	4	also	also	ADV
inlawrev-3310	423	5	provides	provide	VERB
inlawrev-3310	423	6	that	that	SCONJ
inlawrev-3310	423	7	the	the	DET
inlawrev-3310	423	8	period	period	NOUN
inlawrev-3310	423	9	is	be	AUX
inlawrev-3310	423	10	extended	extend	VERB
inlawrev-3310	423	11	to	to	ADP
inlawrev-3310	423	12	six	six	NUM
inlawrev-3310	423	13	months	month	NOUN
inlawrev-3310	423	14	after	after	ADP
inlawrev-3310	423	15	the	the	DET
inlawrev-3310	423	16	date	date	NOUN
inlawrev-3310	423	17	the	the	DET
inlawrev-3310	423	18	taxpayer	taxpayer	NOUN
inlawrev-3310	423	19	files	file	VERB
inlawrev-3310	423	20	notice	notice	NOUN
inlawrev-3310	423	21	of	of	ADP
inlawrev-3310	423	22	the	the	DET
inlawrev-3310	423	23	modification	modification	NOUN
inlawrev-3310	423	24	.	.	PUNCT
inlawrev-3310	424	1	''*^	''*^	PROPN
inlawrev-3310	424	2	fourth	fourth	ADJ
inlawrev-3310	424	3	,	,	PUNCT
inlawrev-3310	424	4	the	the	DET
inlawrev-3310	424	5	general	general	ADJ
inlawrev-3310	424	6	assembly	assembly	NOUN
inlawrev-3310	424	7	provided	provide	VERB
inlawrev-3310	424	8	that	that	SCONJ
inlawrev-3310	424	9	an	an	DET
inlawrev-3310	424	10	excess	excess	ADJ
inlawrev-3310	424	11	tax	tax	NOUN
inlawrev-3310	424	12	payment	payment	NOUN
inlawrev-3310	424	13	that	that	PRON
inlawrev-3310	424	14	is	be	AUX
inlawrev-3310	424	15	not	not	PART
inlawrev-3310	424	16	credited	credit	VERB
inlawrev-3310	424	17	against	against	ADP
inlawrev-3310	424	18	current	current	ADJ
inlawrev-3310	424	19	or	or	CCONJ
inlawrev-3310	424	20	future	future	ADJ
inlawrev-3310	424	21	tax	tax	NOUN
inlawrev-3310	424	22	liabilities	liability	NOUN
inlawrev-3310	424	23	within	within	ADP
inlawrev-3310	424	24	ninety	ninety	NUM
inlawrev-3310	424	25	days	day	NOUN
inlawrev-3310	424	26	,	,	PUNCT
inlawrev-3310	424	27	accrues	accrue	VERB
inlawrev-3310	424	28	interest	interest	NOUN
inlawrev-3310	424	29	from	from	ADP
inlawrev-3310	424	30	the	the	DET
inlawrev-3310	424	31	later	later	NOUN
inlawrev-3310	424	32	of	of	ADP
inlawrev-3310	424	33	the	the	DET
inlawrev-3310	424	34	day	day	NOUN
inlawrev-3310	424	35	the	the	DET
inlawrev-3310	424	36	tax	tax	NOUN
inlawrev-3310	424	37	payment	payment	NOUN
inlawrev-3310	424	38	was	be	AUX
inlawrev-3310	424	39	due	due	ADJ
inlawrev-3310	424	40	or	or	CCONJ
inlawrev-3310	424	41	the	the	DET
inlawrev-3310	424	42	day	day	NOUN
inlawrev-3310	424	43	the	the	DET
inlawrev-3310	424	44	tax	tax	NOUN
inlawrev-3310	424	45	was	be	AUX
inlawrev-3310	424	46	paid	pay	VERB
inlawrev-3310	424	47	.	.	PUNCT
inlawrev-3310	425	1	"	"	PUNCT
inlawrev-3310	425	2	*	*	PUNCT
inlawrev-3310	425	3	^	^	PUNCT
inlawrev-3310	425	4	in	in	ADP
inlawrev-3310	425	5	the	the	DET
inlawrev-3310	425	6	area	area	NOUN
inlawrev-3310	425	7	of	of	ADP
inlawrev-3310	425	8	innkeeper	innkeeper	ADJ
inlawrev-3310	425	9	taxes	taxis	NOUN
inlawrev-3310	425	10	and	and	CCONJ
inlawrev-3310	425	11	other	other	ADJ
inlawrev-3310	425	12	local	local	ADJ
inlawrev-3310	425	13	taxes	taxis	NOUN
inlawrev-3310	425	14	,	,	PUNCT
inlawrev-3310	425	15	the	the	DET
inlawrev-3310	425	16	general	general	ADJ
inlawrev-3310	425	17	assembly	assembly	NOUN
inlawrev-3310	425	18	enacted	enact	VERB
inlawrev-3310	425	19	five	five	NUM
inlawrev-3310	425	20	bills	bill	NOUN
inlawrev-3310	425	21	which	which	PRON
inlawrev-3310	425	22	contain	contain	VERB
inlawrev-3310	425	23	thirty	thirty	NUM
inlawrev-3310	425	24	-	-	PUNCT
inlawrev-3310	425	25	one	one	NUM
inlawrev-3310	425	26	key	key	ADJ
inlawrev-3310	425	27	provisions	provision	NOUN
inlawrev-3310	425	28	.	.	PUNCT
inlawrev-3310	426	1	"	"	PUNCT
inlawrev-3310	426	2	*	*	PUNCT
inlawrev-3310	426	3	*	*	PUNCT
inlawrev-3310	426	4	the	the	DET
inlawrev-3310	426	5	first	first	ADJ
inlawrev-3310	426	6	of	of	ADP
inlawrev-3310	426	7	these	these	PRON
inlawrev-3310	426	8	provided	provide	VERB
inlawrev-3310	426	9	that	that	SCONJ
inlawrev-3310	426	10	sales	sale	NOUN
inlawrev-3310	426	11	tax	tax	NOUN
inlawrev-3310	426	12	exemptions	exemption	NOUN
inlawrev-3310	426	13	flow	flow	VERB
inlawrev-3310	426	14	through	through	ADP
inlawrev-3310	426	15	to	to	ADP
inlawrev-3310	426	16	the	the	DET
inlawrev-3310	426	17	st	st	PROPN
inlawrev-3310	426	18	.	.	PROPN
inlawrev-3310	426	19	joseph	joseph	PROPN
inlawrev-3310	426	20	county	county	PROPN
inlawrev-3310	426	21	innkeeper	innkeeper	NOUN
inlawrev-3310	426	22	's	's	PART
inlawrev-3310	426	23	tax	tax	NOUN
inlawrev-3310	426	24	.	.	PUNCT
inlawrev-3310	427	1	"*^	"*^	PUNCT
inlawrev-3310	428	1	second	second	ADV
inlawrev-3310	428	2	,	,	PUNCT
inlawrev-3310	428	3	the	the	DET
inlawrev-3310	428	4	general	general	ADJ
inlawrev-3310	428	5	assembly	assembly	NOUN
inlawrev-3310	428	6	provided	provide	VERB
inlawrev-3310	428	7	that	that	SCONJ
inlawrev-3310	428	8	sales	sale	NOUN
inlawrev-3310	428	9	tax	tax	NOUN
inlawrev-3310	428	10	137	137	NUM
inlawrev-3310	428	11	.	.	PUNCT
inlawrev-3310	429	1	i	i	PRON
inlawrev-3310	429	2	d.	d.	PROPN
inlawrev-3310	429	3	138	138	NUM
inlawrev-3310	429	4	.	.	PUNCT
inlawrev-3310	430	1	i	i	PRON
inlawrev-3310	430	2	d.	d.	PROPN
inlawrev-3310	430	3	139	139	NUM
inlawrev-3310	430	4	.	.	PUNCT
inlawrev-3310	431	1	i	i	PRON
inlawrev-3310	431	2	d	d	PROPN
inlawrev-3310	431	3	140	140	NUM
inlawrev-3310	431	4	.	.	PUNCT
inlawrev-3310	432	1	i	i	PRON
inlawrev-3310	432	2	d	d	PROPN
inlawrev-3310	432	3	141	141	NUM
inlawrev-3310	432	4	.	.	PUNCT
inlawrev-3310	433	1	m	m	AUX
inlawrev-3310	433	2	§	§	PROPN
inlawrev-3310	433	3	6	6	NUM
inlawrev-3310	433	4	-	-	SYM
inlawrev-3310	433	5	61	61	NUM
inlawrev-3310	433	6	0	0	NUM
inlawrev-3310	433	7	-	-	SYM
inlawrev-3310	433	8	7	7	NUM
inlawrev-3310	433	9	(	(	PUNCT
inlawrev-3310	433	10	effective	effective	ADJ
inlawrev-3310	433	11	july	july	PROPN
inlawrev-3310	433	12	1	1	NUM
inlawrev-3310	433	13	,	,	PUNCT
inlawrev-3310	433	14	1	1	NUM
inlawrev-3310	433	15	997	997	NUM
inlawrev-3310	433	16	)	)	PUNCT
inlawrev-3310	433	17	.	.	PUNCT
inlawrev-3310	434	1	142	142	NUM
inlawrev-3310	434	2	.	.	PUNCT
inlawrev-3310	435	1	h.r	h.r	PROPN
inlawrev-3310	435	2	.	.	PROPN
inlawrev-3310	435	3	1784	1784	NUM
inlawrev-3310	435	4	,	,	PUNCT
inlawrev-3310	435	5	1	1	NUM
inlawrev-3310	435	6	10th	10th	ADJ
inlawrev-3310	435	7	leg	leg	NOUN
inlawrev-3310	435	8	.	.	PUNCT
inlawrev-3310	435	9	,	,	PUNCT
inlawrev-3310	435	10	1st	1st	ADJ
inlawrev-3310	435	11	reg	reg	NOUN
inlawrev-3310	435	12	.	.	PUNCT
inlawrev-3310	436	1	sess	sess	PROPN
inlawrev-3310	436	2	.	.	PUNCT
inlawrev-3310	437	1	§	§	PROPN
inlawrev-3310	437	2	§	§	PROPN
inlawrev-3310	437	3	24	24	NUM
inlawrev-3310	437	4	-	-	SYM
inlawrev-3310	437	5	27	27	NUM
inlawrev-3310	437	6	(	(	PUNCT
inlawrev-3310	437	7	ind	ind	NOUN
inlawrev-3310	437	8	.	.	PUNCT
inlawrev-3310	437	9	1997	1997	NUM
inlawrev-3310	437	10	)	)	PUNCT
inlawrev-3310	437	11	.	.	PUNCT
inlawrev-3310	438	1	143	143	X
inlawrev-3310	438	2	.	.	PUNCT
inlawrev-3310	439	1	ind	ind	PROPN
inlawrev-3310	439	2	.	.	PUNCT
inlawrev-3310	440	1	code	code	PROPN
inlawrev-3310	440	2	§	§	PROPN
inlawrev-3310	440	3	6	6	NUM
inlawrev-3310	440	4	-	-	SYM
inlawrev-3310	440	5	8.1	8.1	NUM
inlawrev-3310	440	6	-	-	PUNCT
inlawrev-3310	440	7	3	3	NUM
inlawrev-3310	440	8	-	-	SYM
inlawrev-3310	440	9	3.5	3.5	NUM
inlawrev-3310	440	10	(	(	PUNCT
inlawrev-3310	440	11	effective	effective	ADJ
inlawrev-3310	440	12	july	july	PROPN
inlawrev-3310	440	13	1	1	NUM
inlawrev-3310	440	14	,	,	PUNCT
inlawrev-3310	440	15	1997	1997	NUM
inlawrev-3310	440	16	)	)	PUNCT
inlawrev-3310	440	17	.	.	PUNCT
inlawrev-3310	441	1	144	144	NUM
inlawrev-3310	441	2	.	.	PUNCT
inlawrev-3310	442	1	i	i	PRON
inlawrev-3310	442	2	d	d	PROPN
inlawrev-3310	442	3	§	§	PROPN
inlawrev-3310	442	4	6	6	NUM
inlawrev-3310	442	5	-	-	SYM
inlawrev-3310	442	6	8.1	8.1	NUM
inlawrev-3310	442	7	-	-	PUNCT
inlawrev-3310	442	8	3	3	NUM
inlawrev-3310	442	9	-	-	SYM
inlawrev-3310	442	10	17	17	NUM
inlawrev-3310	442	11	(	(	PUNCT
inlawrev-3310	442	12	effective	effective	ADJ
inlawrev-3310	442	13	jan	jan	PROPN
inlawrev-3310	442	14	.	.	PROPN
inlawrev-3310	442	15	1	1	NUM
inlawrev-3310	442	16	,	,	PUNCT
inlawrev-3310	442	17	1998	1998	NUM
inlawrev-3310	442	18	)	)	PUNCT
inlawrev-3310	442	19	.	.	PUNCT
inlawrev-3310	443	1	145	145	NUM
inlawrev-3310	443	2	.	.	PUNCT
inlawrev-3310	444	1	i	i	PRON
inlawrev-3310	444	2	d	d	PROPN
inlawrev-3310	444	3	§	§	PROPN
inlawrev-3310	444	4	6	6	NUM
inlawrev-3310	444	5	-	-	SYM
inlawrev-3310	444	6	8.1	8.1	NUM
inlawrev-3310	444	7	-	-	PUNCT
inlawrev-3310	444	8	5	5	NUM
inlawrev-3310	444	9	-	-	SYM
inlawrev-3310	444	10	2	2	NUM
inlawrev-3310	444	11	(	(	PUNCT
inlawrev-3310	444	12	effective	effective	ADJ
inlawrev-3310	444	13	jan	jan	PROPN
inlawrev-3310	444	14	.	.	PROPN
inlawrev-3310	444	15	1	1	NUM
inlawrev-3310	444	16	,	,	PUNCT
inlawrev-3310	444	17	1998	1998	NUM
inlawrev-3310	444	18	)	)	PUNCT
inlawrev-3310	444	19	.	.	PUNCT
inlawrev-3310	445	1	146	146	NUM
inlawrev-3310	445	2	.	.	PUNCT
inlawrev-3310	446	1	i	i	PRON
inlawrev-3310	446	2	d	d	PROPN
inlawrev-3310	446	3	1	1	NUM
inlawrev-3310	446	4	47	47	NUM
inlawrev-3310	446	5	.	.	PUNCT
inlawrev-3310	447	1	i	i	PRON
inlawrev-3310	447	2	d	d	PROPN
inlawrev-3310	447	3	§	§	PROPN
inlawrev-3310	447	4	6	6	NUM
inlawrev-3310	447	5	-	-	SYM
inlawrev-3310	447	6	8.1	8.1	NUM
inlawrev-3310	447	7	-9	-9	PROPN
inlawrev-3310	447	8	-	-	PUNCT
inlawrev-3310	447	9	2	2	NUM
inlawrev-3310	447	10	(	(	PUNCT
inlawrev-3310	447	11	effective	effective	ADJ
inlawrev-3310	447	12	jan	jan	PROPN
inlawrev-3310	447	13	.	.	PROPN
inlawrev-3310	447	14	1	1	NUM
inlawrev-3310	447	15	,	,	PUNCT
inlawrev-3310	447	16	1	1	NUM
inlawrev-3310	447	17	998	998	NUM
inlawrev-3310	447	18	)	)	PUNCT
inlawrev-3310	447	19	.	.	PUNCT
inlawrev-3310	448	1	148	148	NUM
inlawrev-3310	448	2	.	.	PUNCT
inlawrev-3310	449	1	h.r	h.r	PROPN
inlawrev-3310	449	2	.	.	PROPN
inlawrev-3310	449	3	1501	1501	NUM
inlawrev-3310	449	4	,	,	PUNCT
inlawrev-3310	449	5	1	1	NUM
inlawrev-3310	449	6	10th	10th	ADJ
inlawrev-3310	449	7	leg	leg	NOUN
inlawrev-3310	449	8	.	.	PUNCT
inlawrev-3310	449	9	,	,	PUNCT
inlawrev-3310	449	10	1st	1st	ADJ
inlawrev-3310	449	11	reg	reg	NOUN
inlawrev-3310	449	12	.	.	PUNCT
inlawrev-3310	450	1	sess	sess	PROPN
inlawrev-3310	450	2	.	.	PUNCT
inlawrev-3310	451	1	§	§	PROPN
inlawrev-3310	451	2	1	1	NUM
inlawrev-3310	451	3	(	(	PUNCT
inlawrev-3310	451	4	ind	ind	NOUN
inlawrev-3310	451	5	.	.	PUNCT
inlawrev-3310	451	6	1997	1997	NUM
inlawrev-3310	451	7	)	)	PUNCT
inlawrev-3310	451	8	;	;	PUNCT
inlawrev-3310	451	9	h.r	h.r	PROPN
inlawrev-3310	451	10	.	.	PROPN
inlawrev-3310	451	11	1784	1784	NUM
inlawrev-3310	451	12	,	,	PUNCT
inlawrev-3310	451	13	1	1	NUM
inlawrev-3310	451	14	10th	10th	ADJ
inlawrev-3310	451	15	leg	leg	NOUN
inlawrev-3310	451	16	.	.	PUNCT
inlawrev-3310	451	17	,	,	PUNCT
inlawrev-3310	451	18	1st	1st	ADJ
inlawrev-3310	451	19	reg	reg	NOUN
inlawrev-3310	451	20	.	.	PUNCT
inlawrev-3310	452	1	sess	sess	PROPN
inlawrev-3310	452	2	.	.	PUNCT
inlawrev-3310	453	1	§	§	PROPN
inlawrev-3310	453	2	28	28	NUM
inlawrev-3310	453	3	(	(	PUNCT
inlawrev-3310	453	4	ind	ind	NOUN
inlawrev-3310	453	5	.	.	PUNCT
inlawrev-3310	453	6	1997	1997	NUM
inlawrev-3310	453	7	)	)	PUNCT
inlawrev-3310	453	8	;	;	PUNCT
inlawrev-3310	453	9	s.	s.	PROPN
inlawrev-3310	453	10	4	4	NUM
inlawrev-3310	453	11	,	,	PUNCT
inlawrev-3310	453	12	1	1	NUM
inlawrev-3310	453	13	10th	10th	ADJ
inlawrev-3310	453	14	leg	leg	NOUN
inlawrev-3310	453	15	.	.	PUNCT
inlawrev-3310	453	16	,	,	PUNCT
inlawrev-3310	453	17	1st	1st	PROPN
inlawrev-3310	453	18	spec	spec	NOUN
inlawrev-3310	453	19	.	.	PUNCT
inlawrev-3310	454	1	sess	sess	PROPN
inlawrev-3310	454	2	.	.	PUNCT
inlawrev-3310	455	1	§	§	PROPN
inlawrev-3310	455	2	§	§	PROPN
inlawrev-3310	455	3	2	2	NUM
inlawrev-3310	455	4	-	-	SYM
inlawrev-3310	455	5	6	6	NUM
inlawrev-3310	455	6	(	(	PUNCT
inlawrev-3310	455	7	ind	ind	NOUN
inlawrev-3310	455	8	.	.	PUNCT
inlawrev-3310	455	9	1997	1997	NUM
inlawrev-3310	455	10	)	)	PUNCT
inlawrev-3310	455	11	;	;	PUNCT
inlawrev-3310	455	12	s.	s.	PROPN
inlawrev-3310	455	13	200	200	NUM
inlawrev-3310	455	14	,	,	PUNCT
inlawrev-3310	455	15	1	1	NUM
inlawrev-3310	455	16	10th	10th	ADJ
inlawrev-3310	455	17	leg	leg	NOUN
inlawrev-3310	455	18	.	.	PUNCT
inlawrev-3310	455	19	,	,	PUNCT
inlawrev-3310	455	20	1st	1st	ADJ
inlawrev-3310	455	21	reg	reg	NOUN
inlawrev-3310	455	22	.	.	PUNCT
inlawrev-3310	456	1	sess	sess	PROPN
inlawrev-3310	456	2	.	.	PUNCT
inlawrev-3310	457	1	§	§	PROPN
inlawrev-3310	457	2	§	§	PROPN
inlawrev-3310	457	3	1	1	NUM
inlawrev-3310	457	4	-	-	SYM
inlawrev-3310	457	5	3	3	NUM
inlawrev-3310	457	6	(	(	PUNCT
inlawrev-3310	457	7	ind	ind	NOUN
inlawrev-3310	457	8	.	.	PUNCT
inlawrev-3310	457	9	1997	1997	NUM
inlawrev-3310	457	10	)	)	PUNCT
inlawrev-3310	457	11	;	;	PUNCT
inlawrev-3310	457	12	s.	s.	PROPN
inlawrev-3310	457	13	234	234	NUM
inlawrev-3310	457	14	,	,	PUNCT
inlawrev-3310	457	15	1	1	NUM
inlawrev-3310	457	16	10th	10th	ADJ
inlawrev-3310	457	17	leg	leg	NOUN
inlawrev-3310	457	18	.	.	PUNCT
inlawrev-3310	457	19	,	,	PUNCT
inlawrev-3310	457	20	1st	1st	ADJ
inlawrev-3310	457	21	reg	reg	NOUN
inlawrev-3310	457	22	.	.	PUNCT
inlawrev-3310	458	1	sess	sess	PROPN
inlawrev-3310	458	2	.	.	PUNCT
inlawrev-3310	459	1	§	§	PROPN
inlawrev-3310	459	2	§	§	PROPN
inlawrev-3310	459	3	1	1	NUM
inlawrev-3310	459	4	-	-	SYM
inlawrev-3310	459	5	22	22	NUM
inlawrev-3310	459	6	(	(	PUNCT
inlawrev-3310	459	7	ind	ind	NOUN
inlawrev-3310	459	8	.	.	PUNCT
inlawrev-3310	459	9	1997	1997	NUM
inlawrev-3310	459	10	)	)	PUNCT
inlawrev-3310	459	11	.	.	PUNCT
inlawrev-3310	460	1	1	1	NUM
inlawrev-3310	460	2	49	49	NUM
inlawrev-3310	460	3	.	.	PUNCT
inlawrev-3310	461	1	ind	ind	PROPN
inlawrev-3310	461	2	.	.	PUNCT
inlawrev-3310	462	1	code	code	PROPN
inlawrev-3310	462	2	§	§	PROPN
inlawrev-3310	462	3	6	6	NUM
inlawrev-3310	462	4	-	-	SYM
inlawrev-3310	462	5	91	91	NUM
inlawrev-3310	462	6	-5	-5	NOUN
inlawrev-3310	462	7	(	(	PUNCT
inlawrev-3310	462	8	effective	effective	ADJ
inlawrev-3310	462	9	july	july	PROPN
inlawrev-3310	462	10	1	1	NUM
inlawrev-3310	462	11	,	,	PUNCT
inlawrev-3310	462	12	1	1	NUM
inlawrev-3310	462	13	997	997	NUM
inlawrev-3310	462	14	)	)	PUNCT
inlawrev-3310	462	15	.	.	PUNCT
inlawrev-3310	463	1	1998	1998	NUM
inlawrev-3310	463	2	]	]	PUNCT
inlawrev-3310	463	3	taxation	taxation	NOUN
inlawrev-3310	463	4	795	795	NUM
inlawrev-3310	463	5	exemptions	exemption	NOUN
inlawrev-3310	463	6	flow	flow	NOUN
inlawrev-3310	463	7	through	through	ADP
inlawrev-3310	463	8	to	to	ADP
inlawrev-3310	463	9	the	the	DET
inlawrev-3310	463	10	lake	lake	PROPN
inlawrev-3310	463	11	county	county	PROPN
inlawrev-3310	463	12	innkeeper	innkeeper	NOUN
inlawrev-3310	463	13	's	's	PART
inlawrev-3310	463	14	tax	tax	NOUN
inlawrev-3310	463	15	.	.	PUNCT
inlawrev-3310	464	1	'^^	'^^	PROPN
inlawrev-3310	464	2	third	third	ADJ
inlawrev-3310	464	3	,	,	PUNCT
inlawrev-3310	464	4	the	the	DET
inlawrev-3310	464	5	general	general	ADJ
inlawrev-3310	464	6	assembly	assembly	NOUN
inlawrev-3310	464	7	provided	provide	VERB
inlawrev-3310	464	8	that	that	SCONJ
inlawrev-3310	464	9	sales	sale	NOUN
inlawrev-3310	464	10	tax	tax	NOUN
inlawrev-3310	464	11	exemptions	exemption	NOUN
inlawrev-3310	464	12	flow	flow	VERB
inlawrev-3310	464	13	through	through	ADP
inlawrev-3310	464	14	to	to	ADP
inlawrev-3310	464	15	the	the	DET
inlawrev-3310	464	16	vanderburgh	vanderburgh	PROPN
inlawrev-3310	464	17	county	county	PROPN
inlawrev-3310	464	18	innkeeper	innkeeper	NOUN
inlawrev-3310	464	19	's	's	PART
inlawrev-3310	464	20	tax	tax	NOUN
inlawrev-3310	464	21	.	.	PUNCT
inlawrev-3310	465	1	'^	'^	NOUN
inlawrev-3310	465	2	'	'	PART
inlawrev-3310	465	3	fourth	fourth	ADJ
inlawrev-3310	465	4	,	,	PUNCT
inlawrev-3310	465	5	the	the	DET
inlawrev-3310	465	6	general	general	ADJ
inlawrev-3310	465	7	assembly	assembly	NOUN
inlawrev-3310	465	8	provided	provide	VERB
inlawrev-3310	465	9	that	that	SCONJ
inlawrev-3310	465	10	sales	sale	NOUN
inlawrev-3310	465	11	tax	tax	NOUN
inlawrev-3310	465	12	exemptions	exemption	NOUN
inlawrev-3310	465	13	flow	flow	VERB
inlawrev-3310	465	14	through	through	ADP
inlawrev-3310	465	15	to	to	ADP
inlawrev-3310	465	16	the	the	DET
inlawrev-3310	465	17	floyd	floyd	PROPN
inlawrev-3310	465	18	/	/	SYM
inlawrev-3310	465	19	clark	clark	PROPN
inlawrev-3310	465	20	county	county	PROPN
inlawrev-3310	465	21	innkeeper	innkeeper	NOUN
inlawrev-3310	465	22	's	's	PART
inlawrev-3310	465	23	tax.^^^	tax.^^^	ADJ
inlawrev-3310	465	24	fifth	fifth	NOUN
inlawrev-3310	465	25	,	,	PUNCT
inlawrev-3310	465	26	the	the	DET
inlawrev-3310	465	27	general	general	ADJ
inlawrev-3310	465	28	assembly	assembly	NOUN
inlawrev-3310	465	29	provided	provide	VERB
inlawrev-3310	465	30	that	that	SCONJ
inlawrev-3310	465	31	sales	sale	NOUN
inlawrev-3310	465	32	tax	tax	NOUN
inlawrev-3310	465	33	exemptions	exemption	NOUN
inlawrev-3310	465	34	flow	flow	VERB
inlawrev-3310	465	35	through	through	ADP
inlawrev-3310	465	36	to	to	ADP
inlawrev-3310	465	37	the	the	DET
inlawrev-3310	465	38	monroe	monroe	PROPN
inlawrev-3310	465	39	county	county	PROPN
inlawrev-3310	465	40	innkeeper	innkeeper	NOUN
inlawrev-3310	465	41	's	's	PART
inlawrev-3310	465	42	tax	tax	NOUN
inlawrev-3310	465	43	.	.	PUNCT
inlawrev-3310	466	1	'^^	'^^	PROPN
inlawrev-3310	466	2	sixth	sixth	ADJ
inlawrev-3310	466	3	,	,	PUNCT
inlawrev-3310	466	4	the	the	DET
inlawrev-3310	466	5	general	general	ADJ
inlawrev-3310	466	6	assembly	assembly	NOUN
inlawrev-3310	466	7	provided	provide	VERB
inlawrev-3310	466	8	that	that	SCONJ
inlawrev-3310	466	9	sales	sale	NOUN
inlawrev-3310	466	10	tax	tax	NOUN
inlawrev-3310	466	11	exemptions	exemption	NOUN
inlawrev-3310	466	12	flow	flow	VERB
inlawrev-3310	466	13	through	through	ADP
inlawrev-3310	466	14	to	to	ADP
inlawrev-3310	466	15	the	the	DET
inlawrev-3310	466	16	knox	knox	PROPN
inlawrev-3310	466	17	county	county	PROPN
inlawrev-3310	466	18	innkeeper	innkeeper	NOUN
inlawrev-3310	466	19	's	's	PART
inlawrev-3310	466	20	tax	tax	NOUN
inlawrev-3310	466	21	.	.	PUNCT
inlawrev-3310	467	1	'^	'^	PROPN
inlawrev-3310	467	2	"	"	PUNCT
inlawrev-3310	467	3	*	*	NOUN
inlawrev-3310	467	4	seventh	seventh	ADJ
inlawrev-3310	467	5	,	,	PUNCT
inlawrev-3310	467	6	the	the	DET
inlawrev-3310	467	7	general	general	ADJ
inlawrev-3310	467	8	assembly	assembly	NOUN
inlawrev-3310	467	9	provided	provide	VERB
inlawrev-3310	467	10	that	that	SCONJ
inlawrev-3310	467	11	sales	sale	NOUN
inlawrev-3310	467	12	tax	tax	NOUN
inlawrev-3310	467	13	exemptions	exemption	NOUN
inlawrev-3310	467	14	flow	flow	VERB
inlawrev-3310	467	15	through	through	ADP
inlawrev-3310	467	16	to	to	ADP
inlawrev-3310	467	17	the	the	DET
inlawrev-3310	467	18	laporte	laporte	NOUN
inlawrev-3310	467	19	county	county	NOUN
inlawrev-3310	467	20	innkeeper	innkeeper	NOUN
inlawrev-3310	467	21	's	's	PART
inlawrev-3310	467	22	tax.^^^	tax.^^^	NOUN
inlawrev-3310	467	23	eighth	eighth	ADJ
inlawrev-3310	467	24	,	,	PUNCT
inlawrev-3310	467	25	the	the	DET
inlawrev-3310	467	26	general	general	ADJ
inlawrev-3310	467	27	assembly	assembly	NOUN
inlawrev-3310	467	28	provided	provide	VERB
inlawrev-3310	467	29	that	that	SCONJ
inlawrev-3310	467	30	sales	sale	NOUN
inlawrev-3310	467	31	tax	tax	NOUN
inlawrev-3310	467	32	exemptions	exemption	NOUN
inlawrev-3310	467	33	flow	flow	VERB
inlawrev-3310	467	34	through	through	ADP
inlawrev-3310	467	35	to	to	ADP
inlawrev-3310	467	36	the	the	DET
inlawrev-3310	467	37	tippecanoe	tippecanoe	PROPN
inlawrev-3310	467	38	county	county	PROPN
inlawrev-3310	467	39	innkeeper	innkeeper	NOUN
inlawrev-3310	467	40	's	's	PART
inlawrev-3310	467	41	tax	tax	NOUN
inlawrev-3310	467	42	.	.	PUNCT
inlawrev-3310	468	1	'^^	'^^	NUM
inlawrev-3310	469	1	ninth	ninth	ADJ
inlawrev-3310	470	1	,	,	PUNCT
inlawrev-3310	470	2	the	the	DET
inlawrev-3310	470	3	general	general	ADJ
inlawrev-3310	470	4	assembly	assembly	NOUN
inlawrev-3310	470	5	provided	provide	VERB
inlawrev-3310	470	6	that	that	SCONJ
inlawrev-3310	470	7	sales	sale	NOUN
inlawrev-3310	470	8	tax	tax	NOUN
inlawrev-3310	470	9	exemptions	exemption	NOUN
inlawrev-3310	470	10	flow	flow	VERB
inlawrev-3310	470	11	through	through	ADP
inlawrev-3310	470	12	to	to	ADP
inlawrev-3310	470	13	the	the	DET
inlawrev-3310	470	14	marion	marion	PROPN
inlawrev-3310	470	15	county	county	PROPN
inlawrev-3310	470	16	innkeeper	innkeeper	NOUN
inlawrev-3310	470	17	's	's	PART
inlawrev-3310	470	18	tax	tax	NOUN
inlawrev-3310	470	19	.	.	PUNCT
inlawrev-3310	471	1	'^^	'^^	NUM
inlawrev-3310	472	1	tenth	tenth	NOUN
inlawrev-3310	472	2	,	,	PUNCT
inlawrev-3310	472	3	the	the	DET
inlawrev-3310	472	4	general	general	ADJ
inlawrev-3310	472	5	assembly	assembly	NOUN
inlawrev-3310	472	6	allowed	allow	VERB
inlawrev-3310	472	7	marion	marion	PROPN
inlawrev-3310	472	8	county	county	NOUN
inlawrev-3310	472	9	to	to	PART
inlawrev-3310	472	10	increase	increase	VERB
inlawrev-3310	472	11	the	the	DET
inlawrev-3310	472	12	innkeeper	innkeeper	NOUN
inlawrev-3310	472	13	's	's	PART
inlawrev-3310	472	14	tax	tax	NOUN
inlawrev-3310	472	15	from	from	ADP
inlawrev-3310	472	16	5	5	NUM
inlawrev-3310	472	17	%	%	NOUN
inlawrev-3310	472	18	to	to	PART
inlawrev-3310	472	19	6	6	NUM
inlawrev-3310	472	20	%	%	NOUN
inlawrev-3310	472	21	with	with	ADP
inlawrev-3310	472	22	the	the	DET
inlawrev-3310	472	23	increase	increase	NOUN
inlawrev-3310	472	24	dedicated	dedicate	VERB
inlawrev-3310	472	25	to	to	ADP
inlawrev-3310	472	26	the	the	DET
inlawrev-3310	472	27	payment	payment	NOUN
inlawrev-3310	472	28	of	of	ADP
inlawrev-3310	472	29	obligations	obligation	NOUN
inlawrev-3310	472	30	to	to	PART
inlawrev-3310	472	31	expand	expand	VERB
inlawrev-3310	472	32	the	the	DET
inlawrev-3310	472	33	convention	convention	NOUN
inlawrev-3310	472	34	center	center	NOUN
inlawrev-3310	472	35	.	.	PUNCT
inlawrev-3310	473	1	'	'	PUNCT
inlawrev-3310	473	2	^^	^^	ADV
inlawrev-3310	473	3	eleventh	eleventh	ADJ
inlawrev-3310	473	4	,	,	PUNCT
inlawrev-3310	473	5	the	the	DET
inlawrev-3310	473	6	general	general	ADJ
inlawrev-3310	473	7	assembly	assembly	NOUN
inlawrev-3310	473	8	provided	provide	VERB
inlawrev-3310	473	9	that	that	SCONJ
inlawrev-3310	473	10	sales	sale	NOUN
inlawrev-3310	473	11	tax	tax	NOUN
inlawrev-3310	473	12	exemptions	exemption	NOUN
inlawrev-3310	473	13	flow	flow	VERB
inlawrev-3310	473	14	through	through	ADP
inlawrev-3310	473	15	to	to	ADP
inlawrev-3310	473	16	the	the	DET
inlawrev-3310	473	17	allen	allen	PROPN
inlawrev-3310	473	18	county	county	PROPN
inlawrev-3310	473	19	innkeeper	innkeeper	NOUN
inlawrev-3310	473	20	's	's	PART
inlawrev-3310	473	21	tax	tax	NOUN
inlawrev-3310	473	22	.	.	PUNCT
inlawrev-3310	474	1	'^^	'^^	X
inlawrev-3310	475	1	twelfth	twelfth	ADJ
inlawrev-3310	475	2	,	,	PUNCT
inlawrev-3310	475	3	the	the	DET
inlawrev-3310	475	4	general	general	ADJ
inlawrev-3310	475	5	assembly	assembly	NOUN
inlawrev-3310	475	6	provided	provide	VERB
inlawrev-3310	475	7	that	that	SCONJ
inlawrev-3310	475	8	sales	sale	NOUN
inlawrev-3310	475	9	tax	tax	NOUN
inlawrev-3310	475	10	exemptions	exemption	NOUN
inlawrev-3310	475	11	flow	flow	VERB
inlawrev-3310	475	12	through	through	ADP
inlawrev-3310	475	13	to	to	ADP
inlawrev-3310	475	14	the	the	DET
inlawrev-3310	475	15	wayne	wayne	PROPN
inlawrev-3310	475	16	county	county	PROPN
inlawrev-3310	475	17	innkeeper	innkeeper	NOUN
inlawrev-3310	475	18	's	's	PART
inlawrev-3310	475	19	taxj^^	taxj^^	NUM
inlawrev-3310	475	20	thirteenth	thirteenth	ADJ
inlawrev-3310	475	21	,	,	PUNCT
inlawrev-3310	475	22	the	the	DET
inlawrev-3310	475	23	general	general	ADJ
inlawrev-3310	475	24	assembly	assembly	NOUN
inlawrev-3310	475	25	allowed	allow	VERB
inlawrev-3310	475	26	white	white	ADJ
inlawrev-3310	475	27	county	county	NOUN
inlawrev-3310	475	28	to	to	PART
inlawrev-3310	475	29	impose	impose	VERB
inlawrev-3310	475	30	an	an	DET
inlawrev-3310	475	31	innkeeper	innkeeper	NOUN
inlawrev-3310	475	32	's	's	PART
inlawrev-3310	475	33	tax	tax	NOUN
inlawrev-3310	475	34	at	at	ADP
inlawrev-3310	475	35	a	a	DET
inlawrev-3310	475	36	rate	rate	NOUN
inlawrev-3310	475	37	up	up	ADP
inlawrev-3310	475	38	to	to	PART
inlawrev-3310	475	39	3	3	NUM
inlawrev-3310	475	40	%	%	NOUN
inlawrev-3310	475	41	of	of	ADP
inlawrev-3310	475	42	gross	gross	ADJ
inlawrev-3310	475	43	retail	retail	ADJ
inlawrev-3310	475	44	income	income	NOUN
inlawrev-3310	475	45	derived	derive	VERB
inlawrev-3310	475	46	from	from	ADP
inlawrev-3310	475	47	lodging	lodging	NOUN
inlawrev-3310	475	48	.	.	PUNCT
inlawrev-3310	476	1	'^	'^	NOUN
inlawrev-3310	476	2	'	'	PART
inlawrev-3310	476	3	revenue	revenue	NOUN
inlawrev-3310	476	4	from	from	ADP
inlawrev-3310	476	5	the	the	DET
inlawrev-3310	476	6	tax	tax	NOUN
inlawrev-3310	476	7	is	be	AUX
inlawrev-3310	476	8	to	to	PART
inlawrev-3310	476	9	be	be	AUX
inlawrev-3310	476	10	deposited	deposit	VERB
inlawrev-3310	476	11	in	in	ADP
inlawrev-3310	476	12	a	a	DET
inlawrev-3310	476	13	lake	lake	NOUN
inlawrev-3310	476	14	enhancement	enhancement	NOUN
inlawrev-3310	476	15	fund	fund	NOUN
inlawrev-3310	476	16	for	for	ADP
inlawrev-3310	476	17	use	use	NOUN
inlawrev-3310	476	18	in	in	ADP
inlawrev-3310	476	19	enhancing	enhance	VERB
inlawrev-3310	476	20	lakes	lake	NOUN
inlawrev-3310	476	21	located	locate	VERB
inlawrev-3310	476	22	in	in	ADP
inlawrev-3310	476	23	the	the	DET
inlawrev-3310	476	24	county	county	NOUN
inlawrev-3310	476	25	,	,	PUNCT
inlawrev-3310	476	26	and	and	CCONJ
inlawrev-3310	476	27	for	for	ADP
inlawrev-3310	476	28	silt	silt	NOUN
inlawrev-3310	476	29	trap	trap	NOUN
inlawrev-3310	476	30	maintenance	maintenance	NOUN
inlawrev-3310	476	31	.	.	PUNCT
inlawrev-3310	477	1	^^^	^^^	PUNCT
inlawrev-3310	477	2	fourteenth	fourteenth	NOUN
inlawrev-3310	477	3	,	,	PUNCT
inlawrev-3310	477	4	the	the	DET
inlawrev-3310	477	5	general	general	ADJ
inlawrev-3310	477	6	assembly	assembly	NOUN
inlawrev-3310	477	7	provided	provide	VERB
inlawrev-3310	477	8	that	that	SCONJ
inlawrev-3310	477	9	sales	sale	NOUN
inlawrev-3310	477	10	tax	tax	NOUN
inlawrev-3310	477	11	exemptions	exemption	NOUN
inlawrev-3310	477	12	flow	flow	VERB
inlawrev-3310	477	13	through	through	ADP
inlawrev-3310	477	14	to	to	ADP
inlawrev-3310	477	15	the	the	DET
inlawrev-3310	477	16	white	white	PROPN
inlawrev-3310	477	17	county	county	PROPN
inlawrev-3310	477	18	innkeeper	innkeeper	NOUN
inlawrev-3310	477	19	's	's	PART
inlawrev-3310	477	20	tax.^^^	tax.^^^	PROPN
inlawrev-3310	477	21	fifteenth	fifteenth	NOUN
inlawrev-3310	477	22	,	,	PUNCT
inlawrev-3310	477	23	the	the	DET
inlawrev-3310	477	24	general	general	ADJ
inlawrev-3310	477	25	assembly	assembly	NOUN
inlawrev-3310	477	26	provided	provide	VERB
inlawrev-3310	477	27	that	that	SCONJ
inlawrev-3310	477	28	sales	sale	NOUN
inlawrev-3310	477	29	tax	tax	NOUN
inlawrev-3310	477	30	exemptions	exemption	NOUN
inlawrev-3310	477	31	flow	flow	VERB
inlawrev-3310	477	32	through	through	ADP
inlawrev-3310	477	33	to	to	ADP
inlawrev-3310	477	34	the	the	DET
inlawrev-3310	477	35	vigo	vigo	PROPN
inlawrev-3310	477	36	county	county	PROPN
inlawrev-3310	477	37	innkeeper	innkeeper	NOUN
inlawrev-3310	477	38	's	's	PART
inlawrev-3310	477	39	tax	tax	NOUN
inlawrev-3310	477	40	.	.	PUNCT
inlawrev-3310	478	1	'^	'^	PROPN
inlawrev-3310	478	2	sixteenth	sixteenth	ADV
inlawrev-3310	478	3	,	,	PUNCT
inlawrev-3310	478	4	the	the	DET
inlawrev-3310	478	5	general	general	ADJ
inlawrev-3310	478	6	assembly	assembly	NOUN
inlawrev-3310	478	7	provided	provide	VERB
inlawrev-3310	478	8	that	that	SCONJ
inlawrev-3310	478	9	marion	marion	PROPN
inlawrev-3310	478	10	county	county	NOUN
inlawrev-3310	478	11	admissions	admission	NOUN
inlawrev-3310	478	12	tax	tax	NOUN
inlawrev-3310	478	13	does	do	AUX
inlawrev-3310	478	14	not	not	PART
inlawrev-3310	478	15	apply	apply	VERB
inlawrev-3310	478	16	to	to	ADP
inlawrev-3310	478	17	events	event	NOUN
inlawrev-3310	478	18	sponsored	sponsor	VERB
inlawrev-3310	478	19	by	by	ADP
inlawrev-3310	478	20	an	an	DET
inlawrev-3310	478	21	educational	educational	ADJ
inlawrev-3310	478	22	institution	institution	NOUN
inlawrev-3310	478	23	or	or	CCONJ
inlawrev-3310	478	24	an	an	DET
inlawrev-3310	478	25	association	association	NOUN
inlawrev-3310	478	26	representing	represent	VERB
inlawrev-3310	478	27	an	an	DET
inlawrev-3310	478	28	educational	educational	ADJ
inlawrev-3310	478	29	institution	institution	NOUN
inlawrev-3310	478	30	,	,	PUNCT
inlawrev-3310	478	31	an	an	DET
inlawrev-3310	478	32	event	event	NOUN
inlawrev-3310	478	33	sponsored	sponsor	VERB
inlawrev-3310	478	34	by	by	ADP
inlawrev-3310	478	35	a	a	DET
inlawrev-3310	478	36	religious	religious	ADJ
inlawrev-3310	478	37	organization	organization	NOUN
inlawrev-3310	478	38	,	,	PUNCT
inlawrev-3310	478	39	or	or	CCONJ
inlawrev-3310	478	40	an	an	DET
inlawrev-3310	478	41	event	event	NOUN
inlawrev-3310	478	42	sponsored	sponsor	VERB
inlawrev-3310	478	43	by	by	ADP
inlawrev-3310	478	44	a	a	DET
inlawrev-3310	478	45	charitable	charitable	ADJ
inlawrev-3310	478	46	organization	organization	NOUN
inlawrev-3310	478	47	.	.	PUNCT
inlawrev-3310	479	1	^^^	^^^	PUNCT
inlawrev-3310	480	1	150	150	NUM
inlawrev-3310	480	2	.	.	PUNCT
inlawrev-3310	481	1	i	i	PRON
inlawrev-3310	481	2	d.	d.	PROPN
inlawrev-3310	481	3	§	§	PROPN
inlawrev-3310	481	4	6	6	NUM
inlawrev-3310	481	5	-	-	SYM
inlawrev-3310	481	6	9	9	NUM
inlawrev-3310	481	7	-	-	PUNCT
inlawrev-3310	481	8	2	2	NUM
inlawrev-3310	481	9	-	-	SYM
inlawrev-3310	481	10	1	1	NUM
inlawrev-3310	481	11	(	(	PUNCT
inlawrev-3310	481	12	effective	effective	ADJ
inlawrev-3310	481	13	july	july	PROPN
inlawrev-3310	481	14	1	1	NUM
inlawrev-3310	481	15	,	,	PUNCT
inlawrev-3310	481	16	1997	1997	NUM
inlawrev-3310	481	17	)	)	PUNCT
inlawrev-3310	481	18	.	.	PUNCT
inlawrev-3310	482	1	151	151	NUM
inlawrev-3310	482	2	.	.	PUNCT
inlawrev-3310	483	1	i	i	PRON
inlawrev-3310	483	2	d.	d.	PROPN
inlawrev-3310	483	3	§	§	PROPN
inlawrev-3310	483	4	6	6	NUM
inlawrev-3310	483	5	-	-	SYM
inlawrev-3310	483	6	9	9	NUM
inlawrev-3310	483	7	-	-	NUM
inlawrev-3310	483	8	2.5	2.5	NUM
inlawrev-3310	483	9	-	-	SYM
inlawrev-3310	483	10	6	6	NUM
inlawrev-3310	483	11	(	(	PUNCT
inlawrev-3310	483	12	effective	effective	ADJ
inlawrev-3310	483	13	july	july	PROPN
inlawrev-3310	483	14	1	1	NUM
inlawrev-3310	483	15	,	,	PUNCT
inlawrev-3310	483	16	1997	1997	NUM
inlawrev-3310	483	17	)	)	PUNCT
inlawrev-3310	483	18	.	.	PUNCT
inlawrev-3310	484	1	152	152	NUM
inlawrev-3310	484	2	.	.	PUNCT
inlawrev-3310	485	1	i	i	PRON
inlawrev-3310	485	2	d	d	PROPN
inlawrev-3310	485	3	§	§	PROPN
inlawrev-3310	485	4	6	6	NUM
inlawrev-3310	485	5	-	-	SYM
inlawrev-3310	485	6	9	9	NUM
inlawrev-3310	485	7	-	-	PUNCT
inlawrev-3310	485	8	3	3	NUM
inlawrev-3310	485	9	-	-	SYM
inlawrev-3310	485	10	4	4	NUM
inlawrev-3310	485	11	(	(	PUNCT
inlawrev-3310	485	12	effective	effective	ADJ
inlawrev-3310	485	13	july	july	PROPN
inlawrev-3310	485	14	1	1	NUM
inlawrev-3310	485	15	,	,	PUNCT
inlawrev-3310	485	16	1997	1997	NUM
inlawrev-3310	485	17	)	)	PUNCT
inlawrev-3310	485	18	.	.	PUNCT
inlawrev-3310	486	1	153	153	NUM
inlawrev-3310	486	2	.	.	PUNCT
inlawrev-3310	487	1	m	m	AUX
inlawrev-3310	487	2	§	§	PROPN
inlawrev-3310	487	3	6	6	NUM
inlawrev-3310	487	4	-	-	SYM
inlawrev-3310	487	5	9	9	NUM
inlawrev-3310	487	6	-	-	PUNCT
inlawrev-3310	487	7	4	4	NUM
inlawrev-3310	487	8	-	-	SYM
inlawrev-3310	487	9	6	6	NUM
inlawrev-3310	487	10	(	(	PUNCT
inlawrev-3310	487	11	effective	effective	ADJ
inlawrev-3310	487	12	july	july	PROPN
inlawrev-3310	487	13	1	1	NUM
inlawrev-3310	487	14	,	,	PUNCT
inlawrev-3310	487	15	1	1	NUM
inlawrev-3310	487	16	997	997	NUM
inlawrev-3310	487	17	)	)	PUNCT
inlawrev-3310	487	18	.	.	PUNCT
inlawrev-3310	488	1	154	154	NUM
inlawrev-3310	488	2	.	.	PUNCT
inlawrev-3310	489	1	i	i	PRON
inlawrev-3310	489	2	d	d	PROPN
inlawrev-3310	489	3	§	§	PROPN
inlawrev-3310	489	4	6	6	NUM
inlawrev-3310	489	5	-	-	SYM
inlawrev-3310	489	6	9	9	NUM
inlawrev-3310	489	7	-	-	PUNCT
inlawrev-3310	489	8	5	5	NUM
inlawrev-3310	489	9	-	-	SYM
inlawrev-3310	489	10	6	6	NUM
inlawrev-3310	489	11	(	(	PUNCT
inlawrev-3310	489	12	effective	effective	ADJ
inlawrev-3310	489	13	july	july	PROPN
inlawrev-3310	489	14	1	1	NUM
inlawrev-3310	489	15	,	,	PUNCT
inlawrev-3310	489	16	1997	1997	NUM
inlawrev-3310	489	17	)	)	PUNCT
inlawrev-3310	489	18	.	.	PUNCT
inlawrev-3310	490	1	155	155	NUM
inlawrev-3310	490	2	.	.	PUNCT
inlawrev-3310	491	1	i	i	PROPN
inlawrev-3310	491	2	d	d	PROPN
inlawrev-3310	491	3	156	156	NUM
inlawrev-3310	491	4	.	.	PUNCT
inlawrev-3310	492	1	i	i	PRON
inlawrev-3310	492	2	d	d	PROPN
inlawrev-3310	492	3	§	§	PROPN
inlawrev-3310	492	4	6	6	NUM
inlawrev-3310	492	5	-	-	SYM
inlawrev-3310	492	6	9	9	NUM
inlawrev-3310	492	7	-	-	PUNCT
inlawrev-3310	492	8	7	7	NUM
inlawrev-3310	492	9	-	-	SYM
inlawrev-3310	492	10	6	6	NUM
inlawrev-3310	492	11	(	(	PUNCT
inlawrev-3310	492	12	effective	effective	ADJ
inlawrev-3310	492	13	july	july	PROPN
inlawrev-3310	492	14	1	1	NUM
inlawrev-3310	492	15	,	,	PUNCT
inlawrev-3310	492	16	1997	1997	NUM
inlawrev-3310	492	17	)	)	PUNCT
inlawrev-3310	492	18	.	.	PUNCT
inlawrev-3310	493	1	157	157	NUM
inlawrev-3310	493	2	.	.	PUNCT
inlawrev-3310	494	1	i	i	PRON
inlawrev-3310	494	2	d	d	PROPN
inlawrev-3310	494	3	§	§	PROPN
inlawrev-3310	494	4	6	6	NUM
inlawrev-3310	494	5	-	-	SYM
inlawrev-3310	494	6	9	9	NUM
inlawrev-3310	494	7	-	-	PUNCT
inlawrev-3310	494	8	8	8	NUM
inlawrev-3310	494	9	-	-	SYM
inlawrev-3310	494	10	2	2	NUM
inlawrev-3310	494	11	(	(	PUNCT
inlawrev-3310	494	12	effective	effective	ADJ
inlawrev-3310	494	13	july	july	PROPN
inlawrev-3310	494	14	1	1	NUM
inlawrev-3310	494	15	,	,	PUNCT
inlawrev-3310	494	16	1997	1997	NUM
inlawrev-3310	494	17	)	)	PUNCT
inlawrev-3310	494	18	.	.	PUNCT
inlawrev-3310	495	1	158	158	X
inlawrev-3310	495	2	.	.	PUNCT
inlawrev-3310	496	1	i	i	PRON
inlawrev-3310	496	2	d	d	PROPN
inlawrev-3310	496	3	§	§	PROPN
inlawrev-3310	496	4	6	6	NUM
inlawrev-3310	496	5	-	-	SYM
inlawrev-3310	496	6	9	9	NUM
inlawrev-3310	496	7	-	-	PUNCT
inlawrev-3310	496	8	8	8	NUM
inlawrev-3310	496	9	-	-	SYM
inlawrev-3310	496	10	3	3	NUM
inlawrev-3310	496	11	(	(	PUNCT
inlawrev-3310	496	12	effective	effective	ADJ
inlawrev-3310	496	13	june	june	PROPN
inlawrev-3310	496	14	4	4	NUM
inlawrev-3310	496	15	,	,	PUNCT
inlawrev-3310	496	16	1997	1997	NUM
inlawrev-3310	496	17	)	)	PUNCT
inlawrev-3310	496	18	.	.	PUNCT
inlawrev-3310	497	1	159	159	NUM
inlawrev-3310	497	2	.	.	PUNCT
inlawrev-3310	498	1	i	i	PRON
inlawrev-3310	498	2	d	d	PROPN
inlawrev-3310	498	3	§	§	PROPN
inlawrev-3310	498	4	6	6	NUM
inlawrev-3310	498	5	-	-	SYM
inlawrev-3310	498	6	9	9	NUM
inlawrev-3310	498	7	-	-	PUNCT
inlawrev-3310	498	8	9	9	NUM
inlawrev-3310	498	9	-	-	SYM
inlawrev-3310	498	10	2	2	NUM
inlawrev-3310	498	11	(	(	PUNCT
inlawrev-3310	498	12	effective	effective	ADJ
inlawrev-3310	498	13	july	july	PROPN
inlawrev-3310	498	14	1	1	NUM
inlawrev-3310	498	15	,	,	PUNCT
inlawrev-3310	498	16	1997	1997	NUM
inlawrev-3310	498	17	)	)	PUNCT
inlawrev-3310	498	18	.	.	PUNCT
inlawrev-3310	499	1	160	160	NUM
inlawrev-3310	499	2	.	.	PUNCT
inlawrev-3310	500	1	i	i	PRON
inlawrev-3310	500	2	d	d	PROPN
inlawrev-3310	500	3	§	§	PROPN
inlawrev-3310	500	4	6	6	NUM
inlawrev-3310	500	5	-	-	SYM
inlawrev-3310	500	6	9	9	NUM
inlawrev-3310	500	7	-	-	PUNCT
inlawrev-3310	500	8	10	10	NUM
inlawrev-3310	500	9	-	-	SYM
inlawrev-3310	500	10	6	6	NUM
inlawrev-3310	500	11	(	(	PUNCT
inlawrev-3310	500	12	effective	effective	ADJ
inlawrev-3310	500	13	july	july	PROPN
inlawrev-3310	500	14	1	1	NUM
inlawrev-3310	500	15	,	,	PUNCT
inlawrev-3310	500	16	1997	1997	NUM
inlawrev-3310	500	17	)	)	PUNCT
inlawrev-3310	500	18	.	.	PUNCT
inlawrev-3310	501	1	161	161	NUM
inlawrev-3310	501	2	.	.	PUNCT
inlawrev-3310	502	1	i	i	PRON
inlawrev-3310	502	2	d	d	PROPN
inlawrev-3310	502	3	§	§	PROPN
inlawrev-3310	502	4	6	6	NUM
inlawrev-3310	502	5	-	-	SYM
inlawrev-3310	502	6	9	9	NUM
inlawrev-3310	502	7	-	-	SYM
inlawrev-3310	502	8	10.5	10.5	NUM
inlawrev-3310	502	9	(	(	PUNCT
inlawrev-3310	502	10	effective	effective	ADJ
inlawrev-3310	502	11	may	may	PROPN
inlawrev-3310	502	12	12	12	NUM
inlawrev-3310	502	13	,	,	PUNCT
inlawrev-3310	502	14	1997	1997	NUM
inlawrev-3310	502	15	)	)	PUNCT
inlawrev-3310	502	16	.	.	PUNCT
inlawrev-3310	503	1	162	162	NUM
inlawrev-3310	503	2	.	.	PUNCT
inlawrev-3310	504	1	i	i	PRON
inlawrev-3310	504	2	d	d	PROPN
inlawrev-3310	504	3	163	163	NUM
inlawrev-3310	504	4	.	.	PUNCT
inlawrev-3310	505	1	i	i	PRON
inlawrev-3310	505	2	d	d	PROPN
inlawrev-3310	505	3	§	§	PROPN
inlawrev-3310	505	4	6	6	NUM
inlawrev-3310	505	5	-	-	SYM
inlawrev-3310	505	6	9	9	NUM
inlawrev-3310	505	7	-	-	PUNCT
inlawrev-3310	505	8	10.5	10.5	NUM
inlawrev-3310	505	9	-	-	SYM
inlawrev-3310	505	10	6	6	NUM
inlawrev-3310	505	11	(	(	PUNCT
inlawrev-3310	505	12	effective	effective	ADJ
inlawrev-3310	505	13	may	may	PROPN
inlawrev-3310	505	14	13	13	NUM
inlawrev-3310	505	15	,	,	PUNCT
inlawrev-3310	505	16	1997	1997	NUM
inlawrev-3310	505	17	)	)	PUNCT
inlawrev-3310	505	18	.	.	PUNCT
inlawrev-3310	506	1	1	1	NUM
inlawrev-3310	506	2	64	64	NUM
inlawrev-3310	506	3	.	.	PUNCT
inlawrev-3310	507	1	i	i	PRON
inlawrev-3310	507	2	d	d	PROPN
inlawrev-3310	507	3	§	§	PROPN
inlawrev-3310	507	4	6	6	NUM
inlawrev-3310	507	5	-	-	SYM
inlawrev-3310	507	6	91	91	NUM
inlawrev-3310	507	7	1	1	NUM
inlawrev-3310	507	8	-6	-6	NOUN
inlawrev-3310	507	9	(	(	PUNCT
inlawrev-3310	507	10	effective	effective	ADJ
inlawrev-3310	507	11	july	july	PROPN
inlawrev-3310	507	12	1	1	NUM
inlawrev-3310	507	13	,	,	PUNCT
inlawrev-3310	507	14	1	1	NUM
inlawrev-3310	507	15	997	997	NUM
inlawrev-3310	507	16	)	)	PUNCT
inlawrev-3310	507	17	.	.	PUNCT
inlawrev-3310	508	1	165	165	NUM
inlawrev-3310	508	2	.	.	PUNCT
inlawrev-3310	509	1	i	i	PRON
inlawrev-3310	509	2	d	d	PROPN
inlawrev-3310	509	3	§	§	PROPN
inlawrev-3310	509	4	6	6	NUM
inlawrev-3310	509	5	-	-	SYM
inlawrev-3310	509	6	9	9	NUM
inlawrev-3310	509	7	-	-	PUNCT
inlawrev-3310	509	8	13	13	NUM
inlawrev-3310	509	9	-	-	SYM
inlawrev-3310	509	10	1	1	NUM
inlawrev-3310	509	11	(	(	PUNCT
inlawrev-3310	509	12	effective	effective	ADJ
inlawrev-3310	509	13	june	june	PROPN
inlawrev-3310	509	14	4	4	NUM
inlawrev-3310	509	15	,	,	PUNCT
inlawrev-3310	509	16	1997	1997	NUM
inlawrev-3310	509	17	)	)	PUNCT
inlawrev-3310	509	18	.	.	PUNCT
inlawrev-3310	510	1	796	796	NUM
inlawrev-3310	510	2	indiana	indiana	PROPN
inlawrev-3310	510	3	law	law	NOUN
inlawrev-3310	510	4	review	review	NOUN
inlawrev-3310	510	5	[	[	X
inlawrev-3310	510	6	vol	vol	NOUN
inlawrev-3310	510	7	.	.	PUNCT
inlawrev-3310	511	1	31:781	31:781	NUM
inlawrev-3310	512	1	seventeenth	seventeenth	ADV
inlawrev-3310	512	2	,	,	PUNCT
inlawrev-3310	512	3	the	the	DET
inlawrev-3310	512	4	general	general	ADJ
inlawrev-3310	512	5	assembly	assembly	NOUN
inlawrev-3310	512	6	expanded	expand	VERB
inlawrev-3310	512	7	the	the	DET
inlawrev-3310	512	8	admissions	admission	NOUN
inlawrev-3310	512	9	tax	tax	NOUN
inlawrev-3310	512	10	to	to	PART
inlawrev-3310	512	11	include	include	VERB
inlawrev-3310	512	12	any	any	DET
inlawrev-3310	512	13	event	event	NOUN
inlawrev-3310	512	14	and	and	CCONJ
inlawrev-3310	512	15	not	not	PART
inlawrev-3310	512	16	just	just	ADV
inlawrev-3310	512	17	a	a	DET
inlawrev-3310	512	18	professional	professional	ADJ
inlawrev-3310	512	19	sporting	sporting	NOUN
inlawrev-3310	512	20	event	event	NOUN
inlawrev-3310	512	21	held	hold	VERB
inlawrev-3310	512	22	in	in	ADP
inlawrev-3310	512	23	a	a	DET
inlawrev-3310	512	24	facility	facility	NOUN
inlawrev-3310	512	25	operated	operate	VERB
inlawrev-3310	512	26	by	by	ADP
inlawrev-3310	512	27	the	the	DET
inlawrev-3310	512	28	capital	capital	NOUN
inlawrev-3310	512	29	improvements	improvements	PROPN
inlawrev-3310	512	30	board	board	PROPN
inlawrev-3310	512	31	of	of	ADP
inlawrev-3310	512	32	marion	marion	PROPN
inlawrev-3310	512	33	county	county	PROPN
inlawrev-3310	512	34	.	.	PUNCT
inlawrev-3310	513	1	'^^	'^^	PROPN
inlawrev-3310	513	2	eighteenth	eighteenth	NOUN
inlawrev-3310	513	3	,	,	PUNCT
inlawrev-3310	513	4	the	the	DET
inlawrev-3310	513	5	general	general	ADJ
inlawrev-3310	513	6	assembly	assembly	NOUN
inlawrev-3310	513	7	provided	provide	VERB
inlawrev-3310	513	8	that	that	SCONJ
inlawrev-3310	513	9	sales	sale	NOUN
inlawrev-3310	513	10	tax	tax	NOUN
inlawrev-3310	513	11	exemptions	exemption	NOUN
inlawrev-3310	513	12	flow	flow	VERB
inlawrev-3310	513	13	through	through	ADP
inlawrev-3310	513	14	to	to	ADP
inlawrev-3310	513	15	the	the	DET
inlawrev-3310	513	16	brown	brown	PROPN
inlawrev-3310	513	17	county	county	PROPN
inlawrev-3310	513	18	innkeeper	innkeeper	NOUN
inlawrev-3310	513	19	's	's	PART
inlawrev-3310	513	20	tax	tax	NOUN
inlawrev-3310	513	21	.	.	PUNCT
inlawrev-3310	514	1	'^^	'^^	PROPN
inlawrev-3310	514	2	nineteenth	nineteenth	NOUN
inlawrev-3310	514	3	,	,	PUNCT
inlawrev-3310	514	4	the	the	DET
inlawrev-3310	514	5	general	general	ADJ
inlawrev-3310	514	6	assembly	assembly	NOUN
inlawrev-3310	514	7	provided	provide	VERB
inlawrev-3310	514	8	that	that	SCONJ
inlawrev-3310	514	9	sales	sale	NOUN
inlawrev-3310	514	10	tax	tax	NOUN
inlawrev-3310	514	11	exemptions	exemption	NOUN
inlawrev-3310	514	12	flow	flow	VERB
inlawrev-3310	514	13	through	through	ADP
inlawrev-3310	514	14	to	to	ADP
inlawrev-3310	514	15	the	the	DET
inlawrev-3310	514	16	jefferson	jefferson	PROPN
inlawrev-3310	514	17	county	county	PROPN
inlawrev-3310	514	18	innkeeper	innkeeper	NOUN
inlawrev-3310	514	19	's	's	PART
inlawrev-3310	514	20	tax	tax	NOUN
inlawrev-3310	514	21	.	.	PUNCT
inlawrev-3310	515	1	'^^	'^^	X
inlawrev-3310	515	2	twentieth	twentieth	PROPN
inlawrev-3310	515	3	,	,	PUNCT
inlawrev-3310	515	4	the	the	DET
inlawrev-3310	515	5	general	general	ADJ
inlawrev-3310	515	6	assembly	assembly	NOUN
inlawrev-3310	515	7	increased	increase	VERB
inlawrev-3310	515	8	the	the	DET
inlawrev-3310	515	9	size	size	NOUN
inlawrev-3310	515	10	of	of	ADP
inlawrev-3310	515	11	the	the	DET
inlawrev-3310	515	12	howard	howard	PROPN
inlawrev-3310	515	13	county	county	PROPN
inlawrev-3310	515	14	convention	convention	PROPN
inlawrev-3310	515	15	and	and	CCONJ
inlawrev-3310	515	16	tourism	tourism	NOUN
inlawrev-3310	515	17	commission	commission	NOUN
inlawrev-3310	515	18	from	from	ADP
inlawrev-3310	515	19	five	five	NUM
inlawrev-3310	515	20	to	to	PART
inlawrev-3310	515	21	seven	seven	NUM
inlawrev-3310	515	22	members	member	NOUN
inlawrev-3310	515	23	.	.	PUNCT
inlawrev-3310	516	1	'	'	PUNCT
inlawrev-3310	516	2	^^	^^	SYM
inlawrev-3310	516	3	twenty	twenty	NUM
inlawrev-3310	516	4	-	-	PUNCT
inlawrev-3310	516	5	first	first	ADJ
inlawrev-3310	516	6	,	,	PUNCT
inlawrev-3310	516	7	the	the	DET
inlawrev-3310	516	8	general	general	ADJ
inlawrev-3310	516	9	assembly	assembly	NOUN
inlawrev-3310	516	10	permitted	permit	VERB
inlawrev-3310	516	11	howard	howard	PROPN
inlawrev-3310	516	12	county	county	PROPN
inlawrev-3310	516	13	to	to	PART
inlawrev-3310	516	14	use	use	VERB
inlawrev-3310	516	15	its	its	PRON
inlawrev-3310	516	16	innkeeper	innkeeper	NOUN
inlawrev-3310	516	17	's	's	PART
inlawrev-3310	516	18	tax	tax	NOUN
inlawrev-3310	516	19	funds	fund	NOUN
inlawrev-3310	516	20	for	for	ADP
inlawrev-3310	516	21	the	the	DET
inlawrev-3310	516	22	acquisition	acquisition	NOUN
inlawrev-3310	516	23	,	,	PUNCT
inlawrev-3310	516	24	construction	construction	NOUN
inlawrev-3310	516	25	,	,	PUNCT
inlawrev-3310	516	26	improvement	improvement	NOUN
inlawrev-3310	516	27	,	,	PUNCT
inlawrev-3310	516	28	maintenance	maintenance	NOUN
inlawrev-3310	516	29	,	,	PUNCT
inlawrev-3310	516	30	financing	financing	NOUN
inlawrev-3310	516	31	,	,	PUNCT
inlawrev-3310	516	32	or	or	CCONJ
inlawrev-3310	516	33	refinancing	refinance	VERB
inlawrev-3310	516	34	of	of	ADP
inlawrev-3310	516	35	land	land	NOUN
inlawrev-3310	516	36	,	,	PUNCT
inlawrev-3310	516	37	facilities	facility	NOUN
inlawrev-3310	516	38	,	,	PUNCT
inlawrev-3310	516	39	or	or	CCONJ
inlawrev-3310	516	40	equipment	equipment	NOUN
inlawrev-3310	516	41	for	for	ADP
inlawrev-3310	516	42	conventions	convention	NOUN
inlawrev-3310	516	43	,	,	PUNCT
inlawrev-3310	516	44	trade	trade	NOUN
inlawrev-3310	516	45	shows	show	NOUN
inlawrev-3310	516	46	,	,	PUNCT
inlawrev-3310	516	47	visitors	visitor	NOUN
inlawrev-3310	516	48	,	,	PUNCT
inlawrev-3310	516	49	or	or	CCONJ
inlawrev-3310	516	50	special	special	ADJ
inlawrev-3310	516	51	events	event	NOUN
inlawrev-3310	516	52	.	.	PUNCT
inlawrev-3310	517	1	*	*	PUNCT
inlawrev-3310	517	2	^	^	NOUN
inlawrev-3310	517	3	°	°	ADP
inlawrev-3310	517	4	twenty	twenty	NUM
inlawrev-3310	517	5	-	-	PUNCT
inlawrev-3310	517	6	second	second	NOUN
inlawrev-3310	517	7	,	,	PUNCT
inlawrev-3310	517	8	the	the	DET
inlawrev-3310	517	9	general	general	ADJ
inlawrev-3310	517	10	assembly	assembly	NOUN
inlawrev-3310	517	11	permitted	permit	VERB
inlawrev-3310	517	12	howard	howard	PROPN
inlawrev-3310	517	13	county	county	PROPN
inlawrev-3310	517	14	to	to	PART
inlawrev-3310	517	15	increase	increase	VERB
inlawrev-3310	517	16	its	its	PRON
inlawrev-3310	517	17	innkeeper	innkeeper	NOUN
inlawrev-3310	517	18	's	's	PART
inlawrev-3310	517	19	tax	tax	NOUN
inlawrev-3310	517	20	from	from	ADP
inlawrev-3310	517	21	4	4	NUM
inlawrev-3310	517	22	%	%	NOUN
inlawrev-3310	517	23	to	to	PART
inlawrev-3310	517	24	5	5	NUM
inlawrev-3310	517	25	%	%	NOUN
inlawrev-3310	517	26	until	until	ADP
inlawrev-3310	517	27	june	june	PROPN
inlawrev-3310	517	28	30	30	NUM
inlawrev-3310	517	29	,	,	PUNCT
inlawrev-3310	517	30	2007	2007	NUM
inlawrev-3310	517	31	,	,	PUNCT
inlawrev-3310	517	32	whereupon	whereupon	SCONJ
inlawrev-3310	517	33	it	it	PRON
inlawrev-3310	517	34	reverts	revert	VERB
inlawrev-3310	517	35	back	back	ADV
inlawrev-3310	517	36	to	to	ADP
inlawrev-3310	517	37	4%.'^^	4%.'^^	NUM
inlawrev-3310	517	38	twenty	twenty	NUM
inlawrev-3310	517	39	-	-	PUNCT
inlawrev-3310	517	40	third	third	NOUN
inlawrev-3310	517	41	,	,	PUNCT
inlawrev-3310	517	42	the	the	DET
inlawrev-3310	517	43	general	general	ADJ
inlawrev-3310	517	44	assembly	assembly	NOUN
inlawrev-3310	517	45	provided	provide	VERB
inlawrev-3310	517	46	that	that	SCONJ
inlawrev-3310	517	47	sales	sale	NOUN
inlawrev-3310	517	48	tax	tax	NOUN
inlawrev-3310	517	49	exemptions	exemption	NOUN
inlawrev-3310	517	50	flow	flow	VERB
inlawrev-3310	517	51	through	through	ADP
inlawrev-3310	517	52	to	to	ADP
inlawrev-3310	517	53	the	the	DET
inlawrev-3310	517	54	howard	howard	PROPN
inlawrev-3310	517	55	county	county	PROPN
inlawrev-3310	517	56	innkeeper	innkeeper	NOUN
inlawrev-3310	517	57	's	's	PART
inlawrev-3310	517	58	tax	tax	NOUN
inlawrev-3310	517	59	.	.	PUNCT
inlawrev-3310	518	1	'^^	'^^	NUM
inlawrev-3310	518	2	twenty	twenty	NUM
inlawrev-3310	518	3	-	-	PUNCT
inlawrev-3310	518	4	fourth	fourth	NOUN
inlawrev-3310	518	5	,	,	PUNCT
inlawrev-3310	518	6	the	the	DET
inlawrev-3310	518	7	general	general	ADJ
inlawrev-3310	518	8	assembly	assembly	NOUN
inlawrev-3310	518	9	provided	provide	VERB
inlawrev-3310	518	10	that	that	SCONJ
inlawrev-3310	518	11	sales	sale	NOUN
inlawrev-3310	518	12	tax	tax	NOUN
inlawrev-3310	518	13	exemptions	exemption	NOUN
inlawrev-3310	518	14	flow	flow	VERB
inlawrev-3310	518	15	through	through	ADP
inlawrev-3310	518	16	to	to	ADP
inlawrev-3310	518	17	the	the	DET
inlawrev-3310	518	18	madison	madison	PROPN
inlawrev-3310	518	19	county	county	PROPN
inlawrev-3310	518	20	innkeeper	innkeeper	NOUN
inlawrev-3310	518	21	's	's	PART
inlawrev-3310	518	22	tax.^^^	tax.^^^	ADJ
inlawrev-3310	518	23	twenty	twenty	NUM
inlawrev-3310	518	24	-	-	PUNCT
inlawrev-3310	518	25	fifth	fifth	ADJ
inlawrev-3310	518	26	,	,	PUNCT
inlawrev-3310	518	27	the	the	DET
inlawrev-3310	518	28	general	general	ADJ
inlawrev-3310	518	29	assembly	assembly	NOUN
inlawrev-3310	518	30	provided	provide	VERB
inlawrev-3310	518	31	that	that	SCONJ
inlawrev-3310	518	32	sales	sale	NOUN
inlawrev-3310	518	33	tax	tax	NOUN
inlawrev-3310	518	34	exemptions	exemption	NOUN
inlawrev-3310	518	35	flow	flow	VERB
inlawrev-3310	518	36	through	through	ADP
inlawrev-3310	518	37	to	to	ADP
inlawrev-3310	518	38	the	the	DET
inlawrev-3310	518	39	uniform	uniform	PROPN
inlawrev-3310	518	40	county	county	PROPN
inlawrev-3310	518	41	innkeeper	innkeeper	NOUN
inlawrev-3310	518	42	's	's	PART
inlawrev-3310	518	43	tax.*^	tax.*^	PROPN
inlawrev-3310	518	44	"	"	PUNCT
inlawrev-3310	518	45	*	*	PUNCT
inlawrev-3310	518	46	twentysixth	twentysixth	PROPN
inlawrev-3310	518	47	,	,	PUNCT
inlawrev-3310	518	48	the	the	DET
inlawrev-3310	518	49	general	general	ADJ
inlawrev-3310	518	50	assembly	assembly	NOUN
inlawrev-3310	518	51	expanded	expand	VERB
inlawrev-3310	518	52	the	the	DET
inlawrev-3310	518	53	usage	usage	NOUN
inlawrev-3310	518	54	of	of	ADP
inlawrev-3310	518	55	the	the	DET
inlawrev-3310	518	56	uniform	uniform	PROPN
inlawrev-3310	518	57	county	county	PROPN
inlawrev-3310	518	58	innkeeper	innkeeper	NOUN
inlawrev-3310	518	59	's	's	PART
inlawrev-3310	518	60	tax	tax	NOUN
inlawrev-3310	518	61	to	to	PART
inlawrev-3310	518	62	include	include	VERB
inlawrev-3310	518	63	expenses	expense	NOUN
inlawrev-3310	518	64	for	for	ADP
inlawrev-3310	518	65	tourism	tourism	NOUN
inlawrev-3310	518	66	which	which	PRON
inlawrev-3310	518	67	will	will	AUX
inlawrev-3310	518	68	include	include	VERB
inlawrev-3310	518	69	expenditures	expenditure	NOUN
inlawrev-3310	518	70	for	for	ADP
inlawrev-3310	518	71	advertising	advertising	NOUN
inlawrev-3310	518	72	,	,	PUNCT
inlawrev-3310	518	73	promotional	promotional	ADJ
inlawrev-3310	518	74	activities	activity	NOUN
inlawrev-3310	518	75	,	,	PUNCT
inlawrev-3310	518	76	trade	trade	NOUN
inlawrev-3310	518	77	shows	show	NOUN
inlawrev-3310	518	78	,	,	PUNCT
inlawrev-3310	518	79	special	special	ADJ
inlawrev-3310	518	80	events	event	NOUN
inlawrev-3310	518	81	,	,	PUNCT
inlawrev-3310	518	82	and	and	CCONJ
inlawrev-3310	518	83	recreation	recreation	NOUN
inlawrev-3310	518	84	.	.	PUNCT
inlawrev-3310	519	1	*	*	PUNCT
inlawrev-3310	519	2	^^	^^	SYM
inlawrev-3310	519	3	twenty	twenty	NUM
inlawrev-3310	519	4	-	-	PUNCT
inlawrev-3310	519	5	seventh	seventh	NOUN
inlawrev-3310	519	6	,	,	PUNCT
inlawrev-3310	519	7	the	the	DET
inlawrev-3310	519	8	general	general	ADJ
inlawrev-3310	519	9	assembly	assembly	NOUN
inlawrev-3310	519	10	made	make	VERB
inlawrev-3310	519	11	it	it	PRON
inlawrev-3310	519	12	a	a	DET
inlawrev-3310	519	13	requirement	requirement	NOUN
inlawrev-3310	519	14	that	that	SCONJ
inlawrev-3310	519	15	the	the	DET
inlawrev-3310	519	16	county	county	NOUN
inlawrev-3310	519	17	executive	executive	NOUN
inlawrev-3310	519	18	create	create	VERB
inlawrev-3310	519	19	a	a	DET
inlawrev-3310	519	20	commission	commission	NOUN
inlawrev-3310	519	21	to	to	PART
inlawrev-3310	519	22	promote	promote	VERB
inlawrev-3310	519	23	conventions	convention	NOUN
inlawrev-3310	519	24	,	,	PUNCT
inlawrev-3310	519	25	visitors	visitor	NOUN
inlawrev-3310	519	26	,	,	PUNCT
inlawrev-3310	519	27	and	and	CCONJ
inlawrev-3310	519	28	tourism	tourism	NOUN
inlawrev-3310	519	29	in	in	ADP
inlawrev-3310	519	30	a	a	DET
inlawrev-3310	519	31	county	county	NOUN
inlawrev-3310	519	32	.	.	PUNCT
inlawrev-3310	520	1	'^^	'^^	PRON
inlawrev-3310	520	2	twenty	twenty	NUM
inlawrev-3310	520	3	-	-	PUNCT
inlawrev-3310	520	4	eighth	eighth	ADJ
inlawrev-3310	520	5	,	,	PUNCT
inlawrev-3310	520	6	the	the	DET
inlawrev-3310	520	7	general	general	ADJ
inlawrev-3310	520	8	assembly	assembly	NOUN
inlawrev-3310	520	9	further	far	ADV
inlawrev-3310	520	10	clarified	clarify	VERB
inlawrev-3310	520	11	that	that	SCONJ
inlawrev-3310	520	12	the	the	DET
inlawrev-3310	520	13	uniform	uniform	PROPN
inlawrev-3310	520	14	innkeeper	innkeeper	NOUN
inlawrev-3310	520	15	's	's	PART
inlawrev-3310	520	16	tax	tax	NOUN
inlawrev-3310	520	17	funds	fund	NOUN
inlawrev-3310	520	18	can	can	AUX
inlawrev-3310	520	19	be	be	AUX
inlawrev-3310	520	20	used	use	VERB
inlawrev-3310	520	21	to	to	PART
inlawrev-3310	520	22	promote	promote	VERB
inlawrev-3310	520	23	tourism	tourism	NOUN
inlawrev-3310	520	24	in	in	ADP
inlawrev-3310	520	25	the	the	DET
inlawrev-3310	520	26	county	county	NOUN
inlawrev-3310	520	27	.	.	PUNCT
inlawrev-3310	521	1	'	'	PUNCT
inlawrev-3310	521	2	^^	^^	SYM
inlawrev-3310	521	3	twenty	twenty	NUM
inlawrev-3310	521	4	-	-	PUNCT
inlawrev-3310	521	5	ninth	ninth	ADJ
inlawrev-3310	521	6	,	,	PUNCT
inlawrev-3310	521	7	the	the	DET
inlawrev-3310	521	8	general	general	ADJ
inlawrev-3310	521	9	assembly	assembly	NOUN
inlawrev-3310	521	10	provided	provide	VERB
inlawrev-3310	521	11	that	that	SCONJ
inlawrev-3310	521	12	sales	sale	NOUN
inlawrev-3310	521	13	tax	tax	NOUN
inlawrev-3310	521	14	exemptions	exemption	NOUN
inlawrev-3310	521	15	flow	flow	VERB
inlawrev-3310	521	16	through	through	ADP
inlawrev-3310	521	17	to	to	ADP
inlawrev-3310	521	18	the	the	DET
inlawrev-3310	521	19	elkhart	elkhart	PROPN
inlawrev-3310	521	20	county	county	PROPN
inlawrev-3310	521	21	innkeeper	innkeeper	NOUN
inlawrev-3310	521	22	's	's	PART
inlawrev-3310	521	23	tax	tax	NOUN
inlawrev-3310	521	24	.	.	PUNCT
inlawrev-3310	522	1	'"^^	'"^^	PROPN
inlawrev-3310	522	2	thirtieth	thirtieth	NOUN
inlawrev-3310	522	3	,	,	PUNCT
inlawrev-3310	522	4	the	the	DET
inlawrev-3310	522	5	general	general	ADJ
inlawrev-3310	522	6	assembly	assembly	NOUN
inlawrev-3310	522	7	established	establish	VERB
inlawrev-3310	522	8	the	the	DET
inlawrev-3310	522	9	hendricks	hendrick	NOUN
inlawrev-3310	522	10	county	county	PROPN
inlawrev-3310	522	11	admission	admission	NOUN
inlawrev-3310	522	12	tax	tax	NOUN
inlawrev-3310	522	13	fund	fund	NOUN
inlawrev-3310	522	14	for	for	ADP
inlawrev-3310	522	15	deposit	deposit	NOUN
inlawrev-3310	522	16	of	of	ADP
inlawrev-3310	522	17	the	the	DET
inlawrev-3310	522	18	admissions	admission	NOUN
inlawrev-3310	522	19	tax.^*^^	tax.^*^^	VERB
inlawrev-3310	523	1	the	the	DET
inlawrev-3310	523	2	revenue	revenue	NOUN
inlawrev-3310	523	3	will	will	AUX
inlawrev-3310	523	4	be	be	AUX
inlawrev-3310	523	5	used	use	VERB
inlawrev-3310	523	6	to	to	PART
inlawrev-3310	523	7	fund	fund	VERB
inlawrev-3310	523	8	private	private	ADJ
inlawrev-3310	523	9	1	1	NUM
inlawrev-3310	523	10	66	66	NUM
inlawrev-3310	523	11	.	.	PUNCT
inlawrev-3310	524	1	i	i	PRON
inlawrev-3310	524	2	d.	d.	PROPN
inlawrev-3310	524	3	§	§	PROPN
inlawrev-3310	524	4	6	6	NUM
inlawrev-3310	524	5	-	-	SYM
inlawrev-3310	524	6	913	913	NUM
inlawrev-3310	524	7	-	-	SYM
inlawrev-3310	524	8	1,-2	1,-2	NUM
inlawrev-3310	524	9	(	(	PUNCT
inlawrev-3310	524	10	effective	effective	ADJ
inlawrev-3310	524	11	june	june	PROPN
inlawrev-3310	524	12	4	4	NUM
inlawrev-3310	524	13	,	,	PUNCT
inlawrev-3310	524	14	1	1	NUM
inlawrev-3310	524	15	997	997	NUM
inlawrev-3310	524	16	)	)	PUNCT
inlawrev-3310	524	17	.	.	PUNCT
inlawrev-3310	525	1	1	1	NUM
inlawrev-3310	525	2	67	67	NUM
inlawrev-3310	525	3	.	.	PUNCT
inlawrev-3310	526	1	i	i	PRON
inlawrev-3310	526	2	d.	d.	PROPN
inlawrev-3310	526	3	§	§	PROPN
inlawrev-3310	526	4	6	6	NUM
inlawrev-3310	526	5	-	-	SYM
inlawrev-3310	526	6	91	91	NUM
inlawrev-3310	526	7	4	4	NUM
inlawrev-3310	526	8	-	-	SYM
inlawrev-3310	526	9	6	6	NUM
inlawrev-3310	526	10	(	(	PUNCT
inlawrev-3310	526	11	effective	effective	ADJ
inlawrev-3310	526	12	july	july	PROPN
inlawrev-3310	526	13	1	1	NUM
inlawrev-3310	526	14	,	,	PUNCT
inlawrev-3310	526	15	1	1	NUM
inlawrev-3310	526	16	997	997	NUM
inlawrev-3310	526	17	)	)	PUNCT
inlawrev-3310	526	18	.	.	PUNCT
inlawrev-3310	527	1	168	168	NUM
inlawrev-3310	527	2	.	.	PUNCT
inlawrev-3310	528	1	i	i	PRON
inlawrev-3310	528	2	d	d	PROPN
inlawrev-3310	528	3	§	§	PROPN
inlawrev-3310	528	4	6	6	NUM
inlawrev-3310	528	5	-	-	SYM
inlawrev-3310	528	6	9	9	NUM
inlawrev-3310	528	7	-	-	PUNCT
inlawrev-3310	528	8	15	15	NUM
inlawrev-3310	528	9	-	-	SYM
inlawrev-3310	528	10	6	6	NUM
inlawrev-3310	528	11	(	(	PUNCT
inlawrev-3310	528	12	effective	effective	ADJ
inlawrev-3310	528	13	july	july	PROPN
inlawrev-3310	528	14	1	1	NUM
inlawrev-3310	528	15	,	,	PUNCT
inlawrev-3310	528	16	1997	1997	NUM
inlawrev-3310	528	17	)	)	PUNCT
inlawrev-3310	528	18	.	.	PUNCT
inlawrev-3310	529	1	169	169	NUM
inlawrev-3310	529	2	.	.	PUNCT
inlawrev-3310	530	1	i	i	PRON
inlawrev-3310	530	2	d	d	PROPN
inlawrev-3310	530	3	§	§	PROPN
inlawrev-3310	530	4	6	6	NUM
inlawrev-3310	530	5	-	-	SYM
inlawrev-3310	530	6	9	9	NUM
inlawrev-3310	530	7	-	-	PUNCT
inlawrev-3310	530	8	16	16	NUM
inlawrev-3310	530	9	-	-	SYM
inlawrev-3310	530	10	2	2	NUM
inlawrev-3310	530	11	(	(	PUNCT
inlawrev-3310	530	12	effective	effective	ADJ
inlawrev-3310	530	13	july	july	PROPN
inlawrev-3310	530	14	1	1	NUM
inlawrev-3310	530	15	,	,	PUNCT
inlawrev-3310	530	16	1997	1997	NUM
inlawrev-3310	530	17	)	)	PUNCT
inlawrev-3310	530	18	.	.	PUNCT
inlawrev-3310	531	1	170	170	NUM
inlawrev-3310	531	2	.	.	PUNCT
inlawrev-3310	532	1	i	i	PRON
inlawrev-3310	532	2	d	d	PROPN
inlawrev-3310	532	3	§	§	PROPN
inlawrev-3310	532	4	6	6	NUM
inlawrev-3310	532	5	-	-	SYM
inlawrev-3310	532	6	9	9	NUM
inlawrev-3310	532	7	-	-	PUNCT
inlawrev-3310	532	8	16	16	NUM
inlawrev-3310	532	9	-	-	SYM
inlawrev-3310	532	10	3	3	NUM
inlawrev-3310	532	11	(	(	PUNCT
inlawrev-3310	532	12	effective	effective	ADJ
inlawrev-3310	532	13	may	may	PROPN
inlawrev-3310	532	14	6	6	NUM
inlawrev-3310	532	15	,	,	PUNCT
inlawrev-3310	532	16	1997	1997	NUM
inlawrev-3310	532	17	)	)	PUNCT
inlawrev-3310	532	18	.	.	PUNCT
inlawrev-3310	533	1	171	171	NUM
inlawrev-3310	533	2	.	.	PUNCT
inlawrev-3310	534	1	/j	/j	INTJ
inlawrev-3310	534	2	.	.	PUNCT
inlawrev-3310	535	1	§	§	PROPN
inlawrev-3310	535	2	6	6	NUM
inlawrev-3310	535	3	-	-	SYM
inlawrev-3310	535	4	91	91	NUM
inlawrev-3310	535	5	6	6	NUM
inlawrev-3310	535	6	-	-	SYM
inlawrev-3310	535	7	6	6	NUM
inlawrev-3310	535	8	(	(	PUNCT
inlawrev-3310	535	9	effective	effective	ADJ
inlawrev-3310	535	10	july	july	PROPN
inlawrev-3310	535	11	1	1	NUM
inlawrev-3310	535	12	,	,	PUNCT
inlawrev-3310	535	13	1	1	NUM
inlawrev-3310	535	14	997	997	NUM
inlawrev-3310	535	15	)	)	PUNCT
inlawrev-3310	535	16	.	.	PUNCT
inlawrev-3310	536	1	172	172	X
inlawrev-3310	536	2	.	.	PUNCT
inlawrev-3310	537	1	i	i	PRON
inlawrev-3310	537	2	d	d	PROPN
inlawrev-3310	537	3	173	173	NUM
inlawrev-3310	537	4	.	.	PUNCT
inlawrev-3310	538	1	i	i	PRON
inlawrev-3310	538	2	d	d	PROPN
inlawrev-3310	538	3	§	§	PROPN
inlawrev-3310	538	4	6	6	NUM
inlawrev-3310	538	5	-	-	SYM
inlawrev-3310	538	6	19	19	NUM
inlawrev-3310	538	7	-	-	PUNCT
inlawrev-3310	538	8	17	17	NUM
inlawrev-3310	538	9	-	-	SYM
inlawrev-3310	538	10	3	3	NUM
inlawrev-3310	538	11	(	(	PUNCT
inlawrev-3310	538	12	effective	effective	ADJ
inlawrev-3310	538	13	july	july	PROPN
inlawrev-3310	538	14	1	1	NUM
inlawrev-3310	538	15	,	,	PUNCT
inlawrev-3310	538	16	1997	1997	NUM
inlawrev-3310	538	17	)	)	PUNCT
inlawrev-3310	538	18	.	.	PUNCT
inlawrev-3310	539	1	174	174	NUM
inlawrev-3310	539	2	.	.	PUNCT
inlawrev-3310	540	1	i	i	PRON
inlawrev-3310	540	2	d	d	PROPN
inlawrev-3310	540	3	§	§	PROPN
inlawrev-3310	540	4	6	6	NUM
inlawrev-3310	540	5	-	-	SYM
inlawrev-3310	540	6	9	9	NUM
inlawrev-3310	540	7	-	-	PUNCT
inlawrev-3310	540	8	18	18	NUM
inlawrev-3310	540	9	-	-	SYM
inlawrev-3310	540	10	3	3	NUM
inlawrev-3310	540	11	(	(	PUNCT
inlawrev-3310	540	12	effective	effective	ADJ
inlawrev-3310	540	13	july	july	PROPN
inlawrev-3310	540	14	1	1	NUM
inlawrev-3310	540	15	,	,	PUNCT
inlawrev-3310	540	16	1997	1997	NUM
inlawrev-3310	540	17	)	)	PUNCT
inlawrev-3310	540	18	.	.	PUNCT
inlawrev-3310	541	1	175	175	NUM
inlawrev-3310	541	2	.	.	PUNCT
inlawrev-3310	542	1	i	i	PRON
inlawrev-3310	542	2	d	d	PROPN
inlawrev-3310	542	3	§	§	PROPN
inlawrev-3310	542	4	6	6	NUM
inlawrev-3310	542	5	-	-	SYM
inlawrev-3310	542	6	9	9	NUM
inlawrev-3310	542	7	-	-	PUNCT
inlawrev-3310	542	8	18	18	NUM
inlawrev-3310	542	9	-	-	SYM
inlawrev-3310	542	10	4	4	NUM
inlawrev-3310	542	11	(	(	PUNCT
inlawrev-3310	542	12	effective	effective	ADJ
inlawrev-3310	542	13	july	july	PROPN
inlawrev-3310	542	14	1	1	NUM
inlawrev-3310	542	15	,	,	PUNCT
inlawrev-3310	542	16	1997	1997	NUM
inlawrev-3310	542	17	)	)	PUNCT
inlawrev-3310	542	18	.	.	PUNCT
inlawrev-3310	543	1	176	176	NUM
inlawrev-3310	543	2	.	.	PUNCT
inlawrev-3310	544	1	i	i	PRON
inlawrev-3310	544	2	d	d	PROPN
inlawrev-3310	544	3	§	§	PROPN
inlawrev-3310	544	4	6	6	NUM
inlawrev-3310	544	5	-	-	SYM
inlawrev-3310	544	6	9	9	NUM
inlawrev-3310	544	7	-	-	PUNCT
inlawrev-3310	544	8	18	18	NUM
inlawrev-3310	544	9	-	-	SYM
inlawrev-3310	544	10	5	5	NUM
inlawrev-3310	544	11	(	(	PUNCT
inlawrev-3310	544	12	effective	effective	ADJ
inlawrev-3310	544	13	july	july	PROPN
inlawrev-3310	544	14	1	1	NUM
inlawrev-3310	544	15	,	,	PUNCT
inlawrev-3310	544	16	1997	1997	NUM
inlawrev-3310	544	17	)	)	PUNCT
inlawrev-3310	544	18	.	.	PUNCT
inlawrev-3310	545	1	177	177	NUM
inlawrev-3310	545	2	.	.	PUNCT
inlawrev-3310	546	1	i	i	PRON
inlawrev-3310	546	2	d	d	PROPN
inlawrev-3310	546	3	§	§	PROPN
inlawrev-3310	546	4	6	6	NUM
inlawrev-3310	546	5	-	-	SYM
inlawrev-3310	546	6	9	9	NUM
inlawrev-3310	546	7	-	-	PUNCT
inlawrev-3310	546	8	18	18	NUM
inlawrev-3310	546	9	-	-	SYM
inlawrev-3310	546	10	6	6	NUM
inlawrev-3310	546	11	(	(	PUNCT
inlawrev-3310	546	12	effective	effective	ADJ
inlawrev-3310	546	13	july	july	PROPN
inlawrev-3310	546	14	1	1	NUM
inlawrev-3310	546	15	,	,	PUNCT
inlawrev-3310	546	16	1997	1997	NUM
inlawrev-3310	546	17	)	)	PUNCT
inlawrev-3310	546	18	.	.	PUNCT
inlawrev-3310	547	1	178	178	NUM
inlawrev-3310	547	2	.	.	PUNCT
inlawrev-3310	548	1	i	i	PRON
inlawrev-3310	548	2	d	d	PROPN
inlawrev-3310	548	3	§	§	PROPN
inlawrev-3310	548	4	6	6	NUM
inlawrev-3310	548	5	-	-	SYM
inlawrev-3310	548	6	9	9	NUM
inlawrev-3310	548	7	-	-	PUNCT
inlawrev-3310	548	8	19	19	NUM
inlawrev-3310	548	9	-	-	SYM
inlawrev-3310	548	10	3	3	NUM
inlawrev-3310	548	11	(	(	PUNCT
inlawrev-3310	548	12	effective	effective	ADJ
inlawrev-3310	548	13	july	july	PROPN
inlawrev-3310	548	14	1	1	NUM
inlawrev-3310	548	15	,	,	PUNCT
inlawrev-3310	548	16	1997	1997	NUM
inlawrev-3310	548	17	)	)	PUNCT
inlawrev-3310	548	18	.	.	PUNCT
inlawrev-3310	549	1	179	179	NUM
inlawrev-3310	549	2	.	.	PUNCT
inlawrev-3310	550	1	i	i	PRON
inlawrev-3310	550	2	d	d	PROPN
inlawrev-3310	550	3	§	§	PROPN
inlawrev-3310	550	4	6	6	NUM
inlawrev-3310	550	5	-	-	SYM
inlawrev-3310	550	6	9	9	NUM
inlawrev-3310	550	7	-	-	PUNCT
inlawrev-3310	550	8	28	28	NUM
inlawrev-3310	550	9	-	-	SYM
inlawrev-3310	550	10	7	7	NUM
inlawrev-3310	550	11	(	(	PUNCT
inlawrev-3310	550	12	effective	effective	ADJ
inlawrev-3310	550	13	july	july	PROPN
inlawrev-3310	550	14	1	1	NUM
inlawrev-3310	550	15	,	,	PUNCT
inlawrev-3310	550	16	1997	1997	NUM
inlawrev-3310	550	17	)	)	PUNCT
inlawrev-3310	550	18	.	.	PUNCT
inlawrev-3310	551	1	1998	1998	NUM
inlawrev-3310	551	2	]	]	PUNCT
inlawrev-3310	551	3	taxation	taxation	NOUN
inlawrev-3310	551	4	797	797	NUM
inlawrev-3310	551	5	enterprise	enterprise	NOUN
inlawrev-3310	551	6	economic	economic	ADJ
inlawrev-3310	551	7	development	development	NOUN
inlawrev-3310	551	8	projects	project	NOUN
inlawrev-3310	551	9	.	.	PUNCT
inlawrev-3310	552	1	^^^	^^^	PUNCT
inlawrev-3310	552	2	thirty	thirty	NUM
inlawrev-3310	552	3	-	-	PUNCT
inlawrev-3310	552	4	first	first	ADJ
inlawrev-3310	552	5	,	,	PUNCT
inlawrev-3310	552	6	the	the	DET
inlawrev-3310	552	7	general	general	ADJ
inlawrev-3310	552	8	assembly	assembly	NOUN
inlawrev-3310	552	9	allowed	allow	VERB
inlawrev-3310	552	10	marion	marion	PROPN
inlawrev-3310	552	11	county	county	NOUN
inlawrev-3310	552	12	to	to	PART
inlawrev-3310	552	13	impose	impose	VERB
inlawrev-3310	552	14	a	a	DET
inlawrev-3310	552	15	capital	capital	NOUN
inlawrev-3310	552	16	improvement	improvement	NOUN
inlawrev-3310	552	17	board	board	PROPN
inlawrev-3310	552	18	revenue	revenue	NOUN
inlawrev-3310	552	19	replacement	replacement	NOUN
inlawrev-3310	552	20	supplemental	supplemental	ADJ
inlawrev-3310	552	21	tax	tax	NOUN
inlawrev-3310	552	22	to	to	PART
inlawrev-3310	552	23	replace	replace	VERB
inlawrev-3310	552	24	revenue	revenue	NOUN
inlawrev-3310	552	25	that	that	PRON
inlawrev-3310	552	26	is	be	AUX
inlawrev-3310	552	27	lost	lose	VERB
inlawrev-3310	552	28	from	from	ADP
inlawrev-3310	552	29	the	the	DET
inlawrev-3310	552	30	withdrawal	withdrawal	NOUN
inlawrev-3310	552	31	of	of	ADP
inlawrev-3310	552	32	a	a	DET
inlawrev-3310	552	33	contract	contract	NOUN
inlawrev-3310	552	34	providing	provide	VERB
inlawrev-3310	552	35	an	an	DET
inlawrev-3310	552	36	entity	entity	NOUN
inlawrev-3310	552	37	the	the	DET
inlawrev-3310	552	38	right	right	NOUN
inlawrev-3310	552	39	to	to	PART
inlawrev-3310	552	40	name	name	VERB
inlawrev-3310	552	41	a	a	DET
inlawrev-3310	552	42	facility	facility	NOUN
inlawrev-3310	552	43	owned	own	VERB
inlawrev-3310	552	44	by	by	ADP
inlawrev-3310	552	45	the	the	DET
inlawrev-3310	552	46	capital	capital	NOUN
inlawrev-3310	552	47	improvement	improvement	PROPN
inlawrev-3310	552	48	board	board	NOUN
inlawrev-3310	552	49	that	that	PRON
inlawrev-3310	552	50	displaces	displace	VERB
inlawrev-3310	552	51	workers	worker	NOUN
inlawrev-3310	552	52	.	.	PUNCT
inlawrev-3310	553	1	'^	'^	NOUN
inlawrev-3310	553	2	'	'	PUNCT
inlawrev-3310	553	3	the	the	DET
inlawrev-3310	553	4	supplemental	supplemental	ADJ
inlawrev-3310	553	5	tax	tax	NOUN
inlawrev-3310	553	6	may	may	AUX
inlawrev-3310	553	7	be	be	AUX
inlawrev-3310	553	8	imposed	impose	VERB
inlawrev-3310	553	9	on	on	ADP
inlawrev-3310	553	10	the	the	DET
inlawrev-3310	553	11	innkeepers	innkeeper	NOUN
inlawrev-3310	553	12	tax	tax	NOUN
inlawrev-3310	553	13	,	,	PUNCT
inlawrev-3310	553	14	the	the	DET
inlawrev-3310	553	15	admissions	admission	NOUN
inlawrev-3310	553	16	tax	tax	NOUN
inlawrev-3310	553	17	,	,	PUNCT
inlawrev-3310	553	18	or	or	CCONJ
inlawrev-3310	553	19	the	the	DET
inlawrev-3310	553	20	supplemental	supplemental	ADJ
inlawrev-3310	553	21	auto	auto	NOUN
inlawrev-3310	553	22	rental	rental	NOUN
inlawrev-3310	553	23	excise	excise	NOUN
inlawrev-3310	553	24	tax	tax	NOUN
inlawrev-3310	553	25	.	.	PUNCT
inlawrev-3310	554	1	'^^	'^^	PROPN
inlawrev-3310	554	2	the	the	DET
inlawrev-3310	554	3	change	change	NOUN
inlawrev-3310	554	4	also	also	ADV
inlawrev-3310	554	5	permits	permit	VERB
inlawrev-3310	554	6	the	the	DET
inlawrev-3310	554	7	marion	marion	PROPN
inlawrev-3310	554	8	county	county	PROPN
inlawrev-3310	554	9	treasurer	treasurer	NOUN
inlawrev-3310	554	10	to	to	PART
inlawrev-3310	554	11	collect	collect	VERB
inlawrev-3310	554	12	the	the	DET
inlawrev-3310	554	13	tax	tax	NOUN
inlawrev-3310	554	14	at	at	ADP
inlawrev-3310	554	15	the	the	DET
inlawrev-3310	554	16	maximum	maximum	ADJ
inlawrev-3310	554	17	tax	tax	NOUN
inlawrev-3310	554	18	rate	rate	NOUN
inlawrev-3310	554	19	of	of	ADP
inlawrev-3310	554	20	1%.'^^	1%.'^^	NUM
inlawrev-3310	554	21	in	in	ADP
inlawrev-3310	554	22	the	the	DET
inlawrev-3310	554	23	area	area	NOUN
inlawrev-3310	554	24	of	of	ADP
inlawrev-3310	554	25	motor	motor	NOUN
inlawrev-3310	554	26	carriers	carrier	NOUN
inlawrev-3310	554	27	and	and	CCONJ
inlawrev-3310	554	28	vehicle	vehicle	NOUN
inlawrev-3310	554	29	registration	registration	NOUN
inlawrev-3310	554	30	,	,	PUNCT
inlawrev-3310	554	31	the	the	DET
inlawrev-3310	554	32	general	general	ADJ
inlawrev-3310	554	33	assembly	assembly	NOUN
inlawrev-3310	554	34	enacted	enact	VERB
inlawrev-3310	554	35	into	into	ADP
inlawrev-3310	554	36	law	law	NOUN
inlawrev-3310	554	37	two	two	NUM
inlawrev-3310	554	38	bills	bill	NOUN
inlawrev-3310	554	39	which	which	PRON
inlawrev-3310	554	40	contain	contain	VERB
inlawrev-3310	554	41	six	six	NUM
inlawrev-3310	554	42	key	key	ADJ
inlawrev-3310	554	43	provisions	provision	NOUN
inlawrev-3310	554	44	.	.	PUNCT
inlawrev-3310	555	1	'^	'^	PROPN
inlawrev-3310	555	2	"	"	PUNCT
inlawrev-3310	555	3	*	*	NOUN
inlawrev-3310	555	4	the	the	DET
inlawrev-3310	555	5	first	first	ADJ
inlawrev-3310	555	6	of	of	ADP
inlawrev-3310	555	7	these	these	PRON
inlawrev-3310	555	8	provides	provide	VERB
inlawrev-3310	555	9	that	that	SCONJ
inlawrev-3310	555	10	intrastate	intrastate	ADJ
inlawrev-3310	555	11	motor	motor	NOUN
inlawrev-3310	555	12	carriers	carrier	NOUN
inlawrev-3310	555	13	not	not	PART
inlawrev-3310	555	14	operating	operate	VERB
inlawrev-3310	555	15	under	under	ADP
inlawrev-3310	555	16	authority	authority	NOUN
inlawrev-3310	555	17	issued	issue	VERB
inlawrev-3310	555	18	by	by	ADP
inlawrev-3310	555	19	the	the	DET
inlawrev-3310	555	20	u.s	u.s	PROPN
inlawrev-3310	555	21	.	.	PROPN
inlawrev-3310	555	22	department	department	PROPN
inlawrev-3310	555	23	of	of	ADP
inlawrev-3310	555	24	transportation	transportation	NOUN
inlawrev-3310	555	25	are	be	AUX
inlawrev-3310	555	26	required	require	VERB
inlawrev-3310	555	27	to	to	PART
inlawrev-3310	555	28	register	register	VERB
inlawrev-3310	555	29	with	with	ADP
inlawrev-3310	555	30	the	the	DET
inlawrev-3310	555	31	idsr	idsr	NOUN
inlawrev-3310	555	32	,	,	PUNCT
inlawrev-3310	555	33	and	and	CCONJ
inlawrev-3310	555	34	display	display	VERB
inlawrev-3310	555	35	a	a	DET
inlawrev-3310	555	36	certification	certification	NOUN
inlawrev-3310	555	37	number	number	NOUN
inlawrev-3310	555	38	issued	issue	VERB
inlawrev-3310	555	39	by	by	ADP
inlawrev-3310	555	40	the	the	DET
inlawrev-3310	555	41	idsr	idsr	NOUN
inlawrev-3310	555	42	.	.	PUNCT
inlawrev-3310	556	1	'^^	'^^	PROPN
inlawrev-3310	556	2	second	second	ADJ
inlawrev-3310	556	3	,	,	PUNCT
inlawrev-3310	556	4	the	the	DET
inlawrev-3310	556	5	general	general	ADJ
inlawrev-3310	556	6	assembly	assembly	NOUN
inlawrev-3310	556	7	allowed	allow	VERB
inlawrev-3310	556	8	the	the	DET
inlawrev-3310	556	9	idsr	idsr	NOUN
inlawrev-3310	556	10	to	to	PART
inlawrev-3310	556	11	stagger	stagger	VERB
inlawrev-3310	556	12	the	the	DET
inlawrev-3310	556	13	issuing	issuing	NOUN
inlawrev-3310	556	14	of	of	ADP
inlawrev-3310	556	15	registration	registration	NOUN
inlawrev-3310	556	16	permits	permit	NOUN
inlawrev-3310	556	17	for	for	ADP
inlawrev-3310	556	18	vehicles	vehicle	NOUN
inlawrev-3310	556	19	subject	subject	ADJ
inlawrev-3310	556	20	to	to	ADP
inlawrev-3310	556	21	the	the	DET
inlawrev-3310	556	22	international	international	ADJ
inlawrev-3310	556	23	registration	registration	NOUN
inlawrev-3310	556	24	plan	plan	NOUN
inlawrev-3310	556	25	.	.	PUNCT
inlawrev-3310	557	1	'^^	'^^	PROPN
inlawrev-3310	557	2	third	third	ADJ
inlawrev-3310	557	3	,	,	PUNCT
inlawrev-3310	557	4	the	the	DET
inlawrev-3310	557	5	general	general	ADJ
inlawrev-3310	557	6	assembly	assembly	NOUN
inlawrev-3310	557	7	specified	specify	VERB
inlawrev-3310	557	8	that	that	SCONJ
inlawrev-3310	557	9	the	the	DET
inlawrev-3310	557	10	idsr	idsr	NOUN
inlawrev-3310	557	11	may	may	AUX
inlawrev-3310	557	12	issue	issue	VERB
inlawrev-3310	557	13	temporary	temporary	ADJ
inlawrev-3310	557	14	trip	trip	NOUN
inlawrev-3310	557	15	permits	permit	NOUN
inlawrev-3310	557	16	for	for	ADP
inlawrev-3310	557	17	tractortrailers	tractortrailer	NOUN
inlawrev-3310	557	18	.	.	PUNCT
inlawrev-3310	558	1	'^^	'^^	NUM
inlawrev-3310	558	2	fourth	fourth	ADJ
inlawrev-3310	558	3	,	,	PUNCT
inlawrev-3310	558	4	the	the	DET
inlawrev-3310	558	5	general	general	ADJ
inlawrev-3310	558	6	assembly	assembly	NOUN
inlawrev-3310	558	7	permitted	permit	VERB
inlawrev-3310	558	8	the	the	DET
inlawrev-3310	558	9	idsr	idsr	NOUN
inlawrev-3310	558	10	to	to	PART
inlawrev-3310	558	11	issue	issue	VERB
inlawrev-3310	558	12	hunter	hunter	NOUN
inlawrev-3310	558	13	's	's	PART
inlawrev-3310	558	14	permits	permit	NOUN
inlawrev-3310	558	15	to	to	ADP
inlawrev-3310	558	16	a	a	DET
inlawrev-3310	558	17	common	common	ADJ
inlawrev-3310	558	18	carrier	carrier	NOUN
inlawrev-3310	558	19	that	that	PRON
inlawrev-3310	558	20	contracts	contract	VERB
inlawrev-3310	558	21	with	with	ADP
inlawrev-3310	558	22	an	an	DET
inlawrev-3310	558	23	owner	owner	NOUN
inlawrev-3310	558	24	/	/	SYM
inlawrev-3310	558	25	operator	operator	NOUN
inlawrev-3310	558	26	of	of	ADP
inlawrev-3310	558	27	a	a	DET
inlawrev-3310	558	28	tractortrailer	tractortrailer	NOUN
inlawrev-3310	558	29	so	so	SCONJ
inlawrev-3310	558	30	that	that	SCONJ
inlawrev-3310	558	31	when	when	SCONJ
inlawrev-3310	558	32	the	the	DET
inlawrev-3310	558	33	owner	owner	NOUN
inlawrev-3310	558	34	/	/	SYM
inlawrev-3310	558	35	operator	operator	NOUN
inlawrev-3310	558	36	ceases	cease	VERB
inlawrev-3310	558	37	working	work	VERB
inlawrev-3310	558	38	for	for	ADP
inlawrev-3310	558	39	the	the	DET
inlawrev-3310	558	40	common	common	ADJ
inlawrev-3310	558	41	carrier	carrier	NOUN
inlawrev-3310	558	42	,	,	PUNCT
inlawrev-3310	558	43	if	if	SCONJ
inlawrev-3310	558	44	the	the	DET
inlawrev-3310	558	45	registration	registration	NOUN
inlawrev-3310	558	46	was	be	AUX
inlawrev-3310	558	47	in	in	ADP
inlawrev-3310	558	48	the	the	DET
inlawrev-3310	558	49	name	name	NOUN
inlawrev-3310	558	50	of	of	ADP
inlawrev-3310	558	51	the	the	DET
inlawrev-3310	558	52	common	common	ADJ
inlawrev-3310	558	53	carrier	carrier	NOUN
inlawrev-3310	558	54	,	,	PUNCT
inlawrev-3310	558	55	the	the	DET
inlawrev-3310	558	56	owner	owner	NOUN
inlawrev-3310	558	57	may	may	AUX
inlawrev-3310	558	58	have	have	VERB
inlawrev-3310	558	59	a	a	DET
inlawrev-3310	558	60	hunter	hunter	NOUN
inlawrev-3310	558	61	's	's	PART
inlawrev-3310	558	62	permit	permit	NOUN
inlawrev-3310	558	63	transferred	transfer	VERB
inlawrev-3310	558	64	to	to	ADP
inlawrev-3310	558	65	the	the	DET
inlawrev-3310	558	66	owner	owner	NOUN
inlawrev-3310	558	67	,	,	PUNCT
inlawrev-3310	558	68	and	and	CCONJ
inlawrev-3310	558	69	the	the	DET
inlawrev-3310	558	70	owner	owner	NOUN
inlawrev-3310	558	71	may	may	AUX
inlawrev-3310	558	72	move	move	VERB
inlawrev-3310	558	73	the	the	DET
inlawrev-3310	558	74	tractortrailer	tractortrailer	NOUN
inlawrev-3310	558	75	within	within	ADP
inlawrev-3310	558	76	indiana	indiana	PROPN
inlawrev-3310	558	77	for	for	ADP
inlawrev-3310	558	78	thirty	thirty	NUM
inlawrev-3310	558	79	days	day	NOUN
inlawrev-3310	558	80	to	to	PART
inlawrev-3310	558	81	look	look	VERB
inlawrev-3310	558	82	for	for	ADP
inlawrev-3310	558	83	employment	employment	NOUN
inlawrev-3310	558	84	without	without	ADP
inlawrev-3310	558	85	first	first	ADV
inlawrev-3310	558	86	registering	register	VERB
inlawrev-3310	558	87	the	the	DET
inlawrev-3310	558	88	tractor	tractor	NOUN
inlawrev-3310	558	89	-	-	PUNCT
inlawrev-3310	558	90	trailer	trailer	NOUN
inlawrev-3310	558	91	.	.	PUNCT
inlawrev-3310	559	1	'^^	'^^	NUM
inlawrev-3310	559	2	fifth	fifth	ADJ
inlawrev-3310	559	3	,	,	PUNCT
inlawrev-3310	559	4	in	in	ADP
inlawrev-3310	559	5	a	a	DET
inlawrev-3310	559	6	noncode	noncode	NOUN
inlawrev-3310	559	7	provision	provision	NOUN
inlawrev-3310	559	8	,	,	PUNCT
inlawrev-3310	559	9	the	the	DET
inlawrev-3310	559	10	general	general	ADJ
inlawrev-3310	559	11	assembly	assembly	NOUN
inlawrev-3310	559	12	allowed	allow	VERB
inlawrev-3310	559	13	the	the	DET
inlawrev-3310	559	14	idsr	idsr	NOUN
inlawrev-3310	559	15	to	to	PART
inlawrev-3310	559	16	issue	issue	VERB
inlawrev-3310	559	17	a	a	DET
inlawrev-3310	559	18	temporary	temporary	ADJ
inlawrev-3310	559	19	registration	registration	NOUN
inlawrev-3310	559	20	for	for	ADP
inlawrev-3310	559	21	a	a	DET
inlawrev-3310	559	22	tractor	tractor	NOUN
inlawrev-3310	559	23	-	-	PUNCT
inlawrev-3310	559	24	trailer	trailer	NOUN
inlawrev-3310	559	25	when	when	SCONJ
inlawrev-3310	559	26	all	all	DET
inlawrev-3310	559	27	communication	communication	NOUN
inlawrev-3310	559	28	with	with	ADP
inlawrev-3310	559	29	a	a	DET
inlawrev-3310	559	30	person	person	NOUN
inlawrev-3310	559	31	seeking	seek	VERB
inlawrev-3310	559	32	the	the	DET
inlawrev-3310	559	33	temporary	temporary	ADJ
inlawrev-3310	559	34	registration	registration	NOUN
inlawrev-3310	559	35	has	have	AUX
inlawrev-3310	559	36	been	be	AUX
inlawrev-3310	559	37	done	do	VERB
inlawrev-3310	559	38	by	by	ADP
inlawrev-3310	559	39	telephone	telephone	NOUN
inlawrev-3310	559	40	and	and	CCONJ
inlawrev-3310	559	41	fax	fax	NOUN
inlawrev-3310	559	42	machine	machine	NOUN
inlawrev-3310	559	43	.	.	PUNCT
inlawrev-3310	560	1	'^^	'^^	PROPN
inlawrev-3310	560	2	sixth	sixth	ADJ
inlawrev-3310	560	3	,	,	PUNCT
inlawrev-3310	560	4	the	the	DET
inlawrev-3310	560	5	general	general	ADJ
inlawrev-3310	560	6	assembly	assembly	NOUN
inlawrev-3310	560	7	provided	provide	VERB
inlawrev-3310	560	8	that	that	SCONJ
inlawrev-3310	560	9	a	a	DET
inlawrev-3310	560	10	vehicle	vehicle	NOUN
inlawrev-3310	560	11	longer	long	ADJ
inlawrev-3310	560	12	than	than	ADP
inlawrev-3310	560	13	eighty	eighty	NUM
inlawrev-3310	560	14	-	-	PUNCT
inlawrev-3310	560	15	five	five	NUM
inlawrev-3310	560	16	feet	foot	NOUN
inlawrev-3310	560	17	or	or	CCONJ
inlawrev-3310	560	18	wider	wide	ADJ
inlawrev-3310	560	19	than	than	ADP
inlawrev-3310	560	20	ten	ten	NUM
inlawrev-3310	560	21	feet	foot	NOUN
inlawrev-3310	560	22	six	six	NUM
inlawrev-3310	560	23	inches	inch	NOUN
inlawrev-3310	560	24	may	may	AUX
inlawrev-3310	560	25	not	not	PART
inlawrev-3310	560	26	be	be	AUX
inlawrev-3310	560	27	operated	operate	VERB
inlawrev-3310	560	28	at	at	ADP
inlawrev-3310	560	29	a	a	DET
inlawrev-3310	560	30	speed	speed	NOUN
inlawrev-3310	560	31	greater	great	ADJ
inlawrev-3310	560	32	than	than	ADP
inlawrev-3310	560	33	forty	forty	NUM
inlawrev-3310	560	34	-	-	PUNCT
inlawrev-3310	560	35	five	five	NUM
inlawrev-3310	560	36	miles	mile	NOUN
inlawrev-3310	560	37	per	per	ADP
inlawrev-3310	560	38	hour	hour	NOUN
inlawrev-3310	560	39	.	.	PUNCT
inlawrev-3310	561	1	'^^	'^^	PROPN
inlawrev-3310	561	2	current	current	ADJ
inlawrev-3310	561	3	length	length	NOUN
inlawrev-3310	561	4	and	and	CCONJ
inlawrev-3310	561	5	width	width	ADJ
inlawrev-3310	561	6	requirements	requirement	NOUN
inlawrev-3310	561	7	are	be	AUX
inlawrev-3310	561	8	eighty	eighty	NUM
inlawrev-3310	561	9	feet	foot	NOUN
inlawrev-3310	561	10	and	and	CCONJ
inlawrev-3310	561	11	eight	eight	NUM
inlawrev-3310	561	12	feet	foot	NOUN
inlawrev-3310	561	13	six	six	NUM
inlawrev-3310	561	14	inches	inch	NOUN
inlawrev-3310	561	15	,	,	PUNCT
inlawrev-3310	561	16	respectfully	respectfully	ADV
inlawrev-3310	561	17	.	.	PUNCT
inlawrev-3310	562	1	'^	'^	NOUN
inlawrev-3310	562	2	'	'	PUNCT
inlawrev-3310	562	3	in	in	ADP
inlawrev-3310	562	4	the	the	DET
inlawrev-3310	562	5	area	area	NOUN
inlawrev-3310	562	6	of	of	ADP
inlawrev-3310	562	7	other	other	ADJ
inlawrev-3310	562	8	relevant	relevant	ADJ
inlawrev-3310	562	9	laws	law	NOUN
inlawrev-3310	562	10	,	,	PUNCT
inlawrev-3310	562	11	the	the	DET
inlawrev-3310	562	12	general	general	ADJ
inlawrev-3310	562	13	assembly	assembly	NOUN
inlawrev-3310	562	14	enacted	enact	VERB
inlawrev-3310	562	15	into	into	ADP
inlawrev-3310	562	16	law	law	NOUN
inlawrev-3310	562	17	five	five	NUM
inlawrev-3310	562	18	180	180	NUM
inlawrev-3310	562	19	.	.	PUNCT
inlawrev-3310	563	1	i	i	PRON
inlawrev-3310	563	2	d.	d.	PROPN
inlawrev-3310	563	3	181	181	NUM
inlawrev-3310	563	4	.	.	PUNCT
inlawrev-3310	564	1	m	m	AUX
inlawrev-3310	564	2	§	§	PROPN
inlawrev-3310	564	3	6	6	NUM
inlawrev-3310	564	4	-	-	SYM
inlawrev-3310	564	5	9	9	NUM
inlawrev-3310	564	6	-	-	SYM
inlawrev-3310	564	7	3	3	NUM
inlawrev-3310	564	8	1	1	NUM
inlawrev-3310	564	9	-2	-2	NOUN
inlawrev-3310	564	10	(	(	PUNCT
inlawrev-3310	564	11	effective	effective	ADJ
inlawrev-3310	564	12	july	july	PROPN
inlawrev-3310	564	13	1	1	NUM
inlawrev-3310	564	14	,	,	PUNCT
inlawrev-3310	564	15	1	1	NUM
inlawrev-3310	564	16	997	997	NUM
inlawrev-3310	564	17	)	)	PUNCT
inlawrev-3310	564	18	.	.	PUNCT
inlawrev-3310	565	1	182	182	NUM
inlawrev-3310	565	2	.	.	PUNCT
inlawrev-3310	566	1	i	i	PRON
inlawrev-3310	566	2	d.	d.	PROPN
inlawrev-3310	566	3	183	183	NUM
inlawrev-3310	566	4	.	.	PUNCT
inlawrev-3310	567	1	i	i	PRON
inlawrev-3310	567	2	d	d	PROPN
inlawrev-3310	567	3	184	184	NUM
inlawrev-3310	567	4	.	.	PUNCT
inlawrev-3310	568	1	h.r	h.r	PROPN
inlawrev-3310	568	2	.	.	PROPN
inlawrev-3310	568	3	1846	1846	NUM
inlawrev-3310	568	4	,	,	PUNCT
inlawrev-3310	568	5	110th	110th	ADJ
inlawrev-3310	568	6	leg	leg	NOUN
inlawrev-3310	568	7	.	.	PUNCT
inlawrev-3310	568	8	,	,	PUNCT
inlawrev-3310	568	9	1st	1st	ADJ
inlawrev-3310	568	10	reg	reg	NOUN
inlawrev-3310	568	11	.	.	PUNCT
inlawrev-3310	569	1	sess	sess	PROPN
inlawrev-3310	569	2	.	.	PUNCT
inlawrev-3310	570	1	§	§	PROPN
inlawrev-3310	570	2	§	§	PROPN
inlawrev-3310	570	3	1	1	NUM
inlawrev-3310	570	4	-	-	SYM
inlawrev-3310	570	5	2	2	NUM
inlawrev-3310	570	6	(	(	PUNCT
inlawrev-3310	570	7	ind	ind	NOUN
inlawrev-3310	570	8	.	.	PUNCT
inlawrev-3310	570	9	1997	1997	NUM
inlawrev-3310	570	10	)	)	PUNCT
inlawrev-3310	570	11	;	;	PUNCT
inlawrev-3310	570	12	h.r	h.r	PROPN
inlawrev-3310	570	13	.	.	PROPN
inlawrev-3310	570	14	1929	1929	NUM
inlawrev-3310	570	15	,	,	PUNCT
inlawrev-3310	570	16	uoth	uoth	ADJ
inlawrev-3310	570	17	leg	leg	NOUN
inlawrev-3310	570	18	.	.	PUNCT
inlawrev-3310	570	19	,	,	PUNCT
inlawrev-3310	570	20	1st	1st	ADJ
inlawrev-3310	570	21	reg	reg	NOUN
inlawrev-3310	570	22	.	.	PUNCT
inlawrev-3310	571	1	sess	sess	PROPN
inlawrev-3310	571	2	.	.	PUNCT
inlawrev-3310	572	1	§	§	PROPN
inlawrev-3310	572	2	§	§	PROPN
inlawrev-3310	572	3	3	3	NUM
inlawrev-3310	572	4	,	,	PUNCT
inlawrev-3310	572	5	6	6	NUM
inlawrev-3310	572	6	,	,	PUNCT
inlawrev-3310	572	7	8	8	NUM
inlawrev-3310	572	8	,	,	PUNCT
inlawrev-3310	572	9	15	15	NUM
inlawrev-3310	572	10	(	(	PUNCT
inlawrev-3310	572	11	ind	ind	NOUN
inlawrev-3310	572	12	.	.	PUNCT
inlawrev-3310	572	13	1997	1997	NUM
inlawrev-3310	572	14	)	)	PUNCT
inlawrev-3310	572	15	.	.	PUNCT
inlawrev-3310	573	1	185	185	NUM
inlawrev-3310	573	2	.	.	PUNCT
inlawrev-3310	574	1	ind	ind	NOUN
inlawrev-3310	574	2	.	.	PUNCT
inlawrev-3310	575	1	code	code	PROPN
inlawrev-3310	575	2	§	§	PROPN
inlawrev-3310	575	3	8	8	NUM
inlawrev-3310	575	4	-	-	SYM
inlawrev-3310	575	5	2.1	2.1	NUM
inlawrev-3310	575	6	-	-	PUNCT
inlawrev-3310	575	7	24	24	NUM
inlawrev-3310	575	8	-	-	SYM
inlawrev-3310	575	9	18	18	NUM
inlawrev-3310	575	10	(	(	PUNCT
inlawrev-3310	575	11	effective	effective	ADJ
inlawrev-3310	575	12	july	july	PROPN
inlawrev-3310	575	13	1	1	NUM
inlawrev-3310	575	14	,	,	PUNCT
inlawrev-3310	575	15	1997	1997	NUM
inlawrev-3310	575	16	)	)	PUNCT
inlawrev-3310	575	17	.	.	PUNCT
inlawrev-3310	576	1	186	186	NUM
inlawrev-3310	576	2	.	.	PUNCT
inlawrev-3310	577	1	i	i	PRON
inlawrev-3310	577	2	d	d	PROPN
inlawrev-3310	577	3	§	§	PROPN
inlawrev-3310	577	4	9	9	NUM
inlawrev-3310	577	5	-	-	SYM
inlawrev-3310	577	6	18	18	NUM
inlawrev-3310	577	7	-	-	PUNCT
inlawrev-3310	577	8	2	2	NUM
inlawrev-3310	577	9	-	-	SYM
inlawrev-3310	577	10	7	7	NUM
inlawrev-3310	577	11	(	(	PUNCT
inlawrev-3310	577	12	effective	effective	ADJ
inlawrev-3310	577	13	july	july	PROPN
inlawrev-3310	577	14	1	1	NUM
inlawrev-3310	577	15	,	,	PUNCT
inlawrev-3310	577	16	1997	1997	NUM
inlawrev-3310	577	17	)	)	PUNCT
inlawrev-3310	577	18	.	.	PUNCT
inlawrev-3310	578	1	1	1	NUM
inlawrev-3310	578	2	87	87	NUM
inlawrev-3310	578	3	.	.	PUNCT
inlawrev-3310	579	1	m	m	AUX
inlawrev-3310	579	2	§	§	PROPN
inlawrev-3310	579	3	91	91	NUM
inlawrev-3310	579	4	1	1	NUM
inlawrev-3310	579	5	-7	-7	NOUN
inlawrev-3310	579	6	-	-	PUNCT
inlawrev-3310	579	7	2	2	NUM
inlawrev-3310	579	8	(	(	PUNCT
inlawrev-3310	579	9	effective	effective	ADJ
inlawrev-3310	579	10	july	july	PROPN
inlawrev-3310	579	11	1	1	NUM
inlawrev-3310	579	12	,	,	PUNCT
inlawrev-3310	579	13	1	1	NUM
inlawrev-3310	579	14	997	997	NUM
inlawrev-3310	579	15	)	)	PUNCT
inlawrev-3310	579	16	.	.	PUNCT
inlawrev-3310	580	1	188	188	NUM
inlawrev-3310	580	2	.	.	PUNCT
inlawrev-3310	581	1	i	i	PRON
inlawrev-3310	581	2	d	d	PROPN
inlawrev-3310	581	3	§	§	PROPN
inlawrev-3310	581	4	9	9	NUM
inlawrev-3310	581	5	-	-	SYM
inlawrev-3310	581	6	18	18	NUM
inlawrev-3310	581	7	-	-	PUNCT
inlawrev-3310	581	8	7	7	NUM
inlawrev-3310	581	9	-	-	SYM
inlawrev-3310	581	10	6	6	NUM
inlawrev-3310	581	11	(	(	PUNCT
inlawrev-3310	581	12	effective	effective	ADJ
inlawrev-3310	581	13	jan	jan	PROPN
inlawrev-3310	581	14	.	.	PROPN
inlawrev-3310	581	15	1	1	NUM
inlawrev-3310	581	16	,	,	PUNCT
inlawrev-3310	581	17	1998	1998	NUM
inlawrev-3310	581	18	)	)	PUNCT
inlawrev-3310	581	19	.	.	PUNCT
inlawrev-3310	582	1	189	189	NUM
inlawrev-3310	582	2	.	.	PUNCT
inlawrev-3310	583	1	h.r	h.r	PROPN
inlawrev-3310	583	2	.	.	PROPN
inlawrev-3310	583	3	1929	1929	NUM
inlawrev-3310	583	4	,	,	PUNCT
inlawrev-3310	583	5	1	1	NUM
inlawrev-3310	583	6	10th	10th	ADJ
inlawrev-3310	583	7	leg	leg	NOUN
inlawrev-3310	583	8	.	.	PUNCT
inlawrev-3310	583	9	,	,	PUNCT
inlawrev-3310	583	10	1st	1st	ADJ
inlawrev-3310	583	11	reg	reg	NOUN
inlawrev-3310	583	12	.	.	PUNCT
inlawrev-3310	584	1	sess	sess	PROPN
inlawrev-3310	584	2	.	.	PUNCT
inlawrev-3310	585	1	§	§	PROPN
inlawrev-3310	585	2	15	15	NUM
inlawrev-3310	585	3	(	(	PUNCT
inlawrev-3310	585	4	ind	ind	NOUN
inlawrev-3310	585	5	.	.	PUNCT
inlawrev-3310	585	6	1997	1997	NUM
inlawrev-3310	585	7	)	)	PUNCT
inlawrev-3310	585	8	(	(	PUNCT
inlawrev-3310	585	9	effective	effective	ADJ
inlawrev-3310	585	10	july	july	PROPN
inlawrev-3310	585	11	1	1	NUM
inlawrev-3310	585	12	,	,	PUNCT
inlawrev-3310	585	13	1997	1997	NUM
inlawrev-3310	585	14	)	)	PUNCT
inlawrev-3310	585	15	.	.	PUNCT
inlawrev-3310	586	1	190	190	NUM
inlawrev-3310	586	2	.	.	PUNCT
inlawrev-3310	587	1	ind	ind	PROPN
inlawrev-3310	587	2	.	.	PUNCT
inlawrev-3310	588	1	code	code	PROPN
inlawrev-3310	588	2	§	§	PROPN
inlawrev-3310	588	3	9	9	NUM
inlawrev-3310	588	4	-	-	SYM
inlawrev-3310	588	5	21	21	NUM
inlawrev-3310	588	6	-	-	PUNCT
inlawrev-3310	588	7	5	5	NUM
inlawrev-3310	588	8	-	-	SYM
inlawrev-3310	588	9	5	5	NUM
inlawrev-3310	588	10	(	(	PUNCT
inlawrev-3310	588	11	supp	supp	NOUN
inlawrev-3310	588	12	.	.	PUNCT
inlawrev-3310	589	1	1997	1997	NUM
inlawrev-3310	589	2	)	)	PUNCT
inlawrev-3310	589	3	(	(	PUNCT
inlawrev-3310	589	4	effective	effective	ADJ
inlawrev-3310	589	5	july	july	PROPN
inlawrev-3310	589	6	1	1	NUM
inlawrev-3310	589	7	,	,	PUNCT
inlawrev-3310	589	8	1997	1997	NUM
inlawrev-3310	589	9	)	)	PUNCT
inlawrev-3310	589	10	.	.	PUNCT
inlawrev-3310	590	1	191	191	NUM
inlawrev-3310	590	2	.	.	PUNCT
inlawrev-3310	591	1	i	i	PRON
inlawrev-3310	591	2	d	d	PROPN
inlawrev-3310	591	3	798	798	NUM
inlawrev-3310	591	4	indiana	indiana	PROPN
inlawrev-3310	591	5	law	law	NOUN
inlawrev-3310	591	6	review	review	NOUN
inlawrev-3310	592	1	[	[	X
inlawrev-3310	592	2	vol	vol	NOUN
inlawrev-3310	592	3	.	.	NOUN
inlawrev-3310	592	4	3	3	NUM
inlawrev-3310	592	5	1	1	NUM
inlawrev-3310	592	6	:	:	SYM
inlawrev-3310	592	7	781	781	NUM
inlawrev-3310	592	8	bills	bill	NOUN
inlawrev-3310	592	9	which	which	PRON
inlawrev-3310	592	10	contain	contain	VERB
inlawrev-3310	592	11	seven	seven	NUM
inlawrev-3310	592	12	key	key	ADJ
inlawrev-3310	592	13	provisions	provision	NOUN
inlawrev-3310	592	14	.	.	PUNCT
inlawrev-3310	593	1	'	'	PUNCT
inlawrev-3310	593	2	^^	^^	PUNCT
inlawrev-3310	593	3	the	the	DET
inlawrev-3310	593	4	first	first	ADJ
inlawrev-3310	593	5	of	of	ADP
inlawrev-3310	593	6	these	these	PRON
inlawrev-3310	593	7	provides	provide	VERB
inlawrev-3310	593	8	that	that	SCONJ
inlawrev-3310	593	9	if	if	SCONJ
inlawrev-3310	593	10	a	a	DET
inlawrev-3310	593	11	voter	voter	NOUN
inlawrev-3310	593	12	registration	registration	NOUN
inlawrev-3310	593	13	form	form	NOUN
inlawrev-3310	593	14	is	be	AUX
inlawrev-3310	593	15	returned	return	VERB
inlawrev-3310	593	16	to	to	ADP
inlawrev-3310	593	17	the	the	DET
inlawrev-3310	593	18	idsr	idsr	NOUN
inlawrev-3310	593	19	,	,	PUNCT
inlawrev-3310	593	20	the	the	DET
inlawrev-3310	593	21	idsr	idsr	NOUN
inlawrev-3310	593	22	is	be	AUX
inlawrev-3310	593	23	required	require	VERB
inlawrev-3310	593	24	to	to	PART
inlawrev-3310	593	25	forward	forward	VERB
inlawrev-3310	593	26	the	the	DET
inlawrev-3310	593	27	affidavit	affidavit	NOUN
inlawrev-3310	593	28	to	to	ADP
inlawrev-3310	593	29	the	the	DET
inlawrev-3310	593	30	county	county	NOUN
inlawrev-3310	593	31	voter	voter	NOUN
inlawrev-3310	593	32	registration	registration	NOUN
inlawrev-3310	593	33	office	office	NOUN
inlawrev-3310	593	34	of	of	ADP
inlawrev-3310	593	35	the	the	DET
inlawrev-3310	593	36	county	county	NOUN
inlawrev-3310	593	37	of	of	ADP
inlawrev-3310	593	38	the	the	DET
inlawrev-3310	593	39	taxpayer	taxpayer	NOUN
inlawrev-3310	593	40	that	that	PRON
inlawrev-3310	593	41	sent	send	VERB
inlawrev-3310	593	42	the	the	DET
inlawrev-3310	593	43	affidavit	affidavit	NOUN
inlawrev-3310	593	44	to	to	ADP
inlawrev-3310	593	45	the	the	DET
inlawrev-3310	593	46	idsr	idsr	NOUN
inlawrev-3310	593	47	.	.	PUNCT
inlawrev-3310	594	1	'^^	'^^	PROPN
inlawrev-3310	595	1	second	second	ADJ
inlawrev-3310	595	2	,	,	PUNCT
inlawrev-3310	595	3	the	the	DET
inlawrev-3310	595	4	general	general	ADJ
inlawrev-3310	595	5	assembly	assembly	NOUN
inlawrev-3310	595	6	required	require	VERB
inlawrev-3310	595	7	the	the	DET
inlawrev-3310	595	8	child	child	NOUN
inlawrev-3310	595	9	support	support	PROPN
inlawrev-3310	595	10	bureau	bureau	NOUN
inlawrev-3310	595	11	to	to	PART
inlawrev-3310	595	12	enter	enter	VERB
inlawrev-3310	595	13	into	into	ADP
inlawrev-3310	595	14	an	an	DET
inlawrev-3310	595	15	agreement	agreement	NOUN
inlawrev-3310	595	16	with	with	ADP
inlawrev-3310	595	17	the	the	DET
inlawrev-3310	595	18	idsr	idsr	NOUN
inlawrev-3310	595	19	to	to	PART
inlawrev-3310	595	20	operate	operate	VERB
inlawrev-3310	595	21	a	a	DET
inlawrev-3310	595	22	data	data	NOUN
inlawrev-3310	595	23	match	match	NOUN
inlawrev-3310	595	24	system	system	NOUN
inlawrev-3310	595	25	with	with	ADP
inlawrev-3310	595	26	each	each	DET
inlawrev-3310	595	27	financial	financial	ADJ
inlawrev-3310	595	28	institution	institution	NOUN
inlawrev-3310	595	29	doing	do	VERB
inlawrev-3310	595	30	business	business	NOUN
inlawrev-3310	595	31	in	in	ADP
inlawrev-3310	595	32	the	the	DET
inlawrev-3310	595	33	state	state	NOUN
inlawrev-3310	595	34	.	.	PUNCT
inlawrev-3310	596	1	'^	'^	PROPN
inlawrev-3310	596	2	'	'	NOUN
inlawrev-3310	596	3	*	*	NOUN
inlawrev-3310	597	1	the	the	DET
inlawrev-3310	597	2	provision	provision	NOUN
inlawrev-3310	597	3	also	also	ADV
inlawrev-3310	597	4	requires	require	VERB
inlawrev-3310	597	5	each	each	DET
inlawrev-3310	597	6	financial	financial	ADJ
inlawrev-3310	597	7	institution	institution	NOUN
inlawrev-3310	597	8	doing	do	VERB
inlawrev-3310	597	9	business	business	NOUN
inlawrev-3310	597	10	in	in	ADP
inlawrev-3310	597	11	the	the	DET
inlawrev-3310	597	12	state	state	NOUN
inlawrev-3310	597	13	to	to	PART
inlawrev-3310	597	14	provide	provide	VERB
inlawrev-3310	597	15	the	the	DET
inlawrev-3310	597	16	idsr	idsr	NOUN
inlawrev-3310	597	17	with	with	ADP
inlawrev-3310	597	18	information	information	NOUN
inlawrev-3310	597	19	on	on	ADP
inlawrev-3310	597	20	noncustodial	noncustodial	ADJ
inlawrev-3310	597	21	parents	parent	NOUN
inlawrev-3310	597	22	that	that	PRON
inlawrev-3310	597	23	have	have	VERB
inlawrev-3310	597	24	an	an	DET
inlawrev-3310	597	25	account	account	NOUN
inlawrev-3310	597	26	with	with	ADP
inlawrev-3310	597	27	the	the	DET
inlawrev-3310	597	28	financial	financial	ADJ
inlawrev-3310	597	29	institution	institution	NOUN
inlawrev-3310	597	30	and	and	CCONJ
inlawrev-3310	597	31	are	be	AUX
inlawrev-3310	597	32	delinquent	delinquent	ADJ
inlawrev-3310	597	33	.	.	PUNCT
inlawrev-3310	598	1	^^^	^^^	ADP
inlawrev-3310	598	2	the	the	DET
inlawrev-3310	598	3	provision	provision	NOUN
inlawrev-3310	598	4	also	also	ADV
inlawrev-3310	598	5	permits	permit	VERB
inlawrev-3310	598	6	the	the	DET
inlawrev-3310	598	7	financial	financial	ADJ
inlawrev-3310	598	8	institution	institution	NOUN
inlawrev-3310	598	9	to	to	PART
inlawrev-3310	598	10	submit	submit	VERB
inlawrev-3310	598	11	the	the	DET
inlawrev-3310	598	12	information	information	NOUN
inlawrev-3310	598	13	to	to	ADP
inlawrev-3310	598	14	the	the	DET
inlawrev-3310	598	15	idsr	idsr	NOUN
inlawrev-3310	598	16	and	and	CCONJ
inlawrev-3310	598	17	for	for	SCONJ
inlawrev-3310	598	18	the	the	DET
inlawrev-3310	598	19	idsr	idsr	NOUN
inlawrev-3310	598	20	to	to	PART
inlawrev-3310	598	21	furnish	furnish	VERB
inlawrev-3310	598	22	the	the	DET
inlawrev-3310	598	23	list	list	NOUN
inlawrev-3310	598	24	of	of	ADP
inlawrev-3310	598	25	noncustodial	noncustodial	ADJ
inlawrev-3310	598	26	parents	parent	NOUN
inlawrev-3310	598	27	to	to	ADP
inlawrev-3310	598	28	the	the	DET
inlawrev-3310	598	29	financial	financial	ADJ
inlawrev-3310	598	30	institution	institution	NOUN
inlawrev-3310	598	31	.	.	PUNCT
inlawrev-3310	599	1	'^^	'^^	PRON
inlawrev-3310	599	2	when	when	SCONJ
inlawrev-3310	599	3	the	the	DET
inlawrev-3310	599	4	idsr	idsr	NOUN
inlawrev-3310	599	5	determines	determine	VERB
inlawrev-3310	599	6	there	there	PRON
inlawrev-3310	599	7	is	be	VERB
inlawrev-3310	599	8	a	a	DET
inlawrev-3310	599	9	match	match	NOUN
inlawrev-3310	599	10	,	,	PUNCT
inlawrev-3310	599	11	the	the	DET
inlawrev-3310	599	12	idsr	idsr	NOUN
inlawrev-3310	599	13	is	be	AUX
inlawrev-3310	599	14	required	require	VERB
inlawrev-3310	599	15	to	to	PART
inlawrev-3310	599	16	notify	notify	VERB
inlawrev-3310	599	17	the	the	DET
inlawrev-3310	599	18	individual	individual	NOUN
inlawrev-3310	599	19	,	,	PUNCT
inlawrev-3310	599	20	the	the	DET
inlawrev-3310	599	21	financial	financial	ADJ
inlawrev-3310	599	22	institution	institution	NOUN
inlawrev-3310	599	23	,	,	PUNCT
inlawrev-3310	599	24	and	and	CCONJ
inlawrev-3310	599	25	the	the	DET
inlawrev-3310	599	26	bureau	bureau	NOUN
inlawrev-3310	599	27	of	of	ADP
inlawrev-3310	599	28	the	the	DET
inlawrev-3310	599	29	intent	intent	NOUN
inlawrev-3310	599	30	to	to	PART
inlawrev-3310	599	31	encumber	encumber	VERB
inlawrev-3310	599	32	against	against	ADP
inlawrev-3310	599	33	the	the	DET
inlawrev-3310	599	34	account	account	NOUN
inlawrev-3310	599	35	and	and	CCONJ
inlawrev-3310	599	36	that	that	SCONJ
inlawrev-3310	599	37	the	the	DET
inlawrev-3310	599	38	individual	individual	NOUN
inlawrev-3310	599	39	has	have	VERB
inlawrev-3310	599	40	twenty	twenty	NUM
inlawrev-3310	599	41	days	day	NOUN
inlawrev-3310	599	42	to	to	PART
inlawrev-3310	599	43	protest	protest	VERB
inlawrev-3310	599	44	the	the	DET
inlawrev-3310	599	45	child	child	NOUN
inlawrev-3310	599	46	custody	custody	NOUN
inlawrev-3310	599	47	lien	lien	NOUN
inlawrev-3310	599	48	.	.	PUNCT
inlawrev-3310	600	1	'^^	'^^	PROPN
inlawrev-3310	601	1	a	a	DET
inlawrev-3310	601	2	lien	lien	NOUN
inlawrev-3310	601	3	issued	issue	VERB
inlawrev-3310	601	4	under	under	ADP
inlawrev-3310	601	5	this	this	DET
inlawrev-3310	601	6	provision	provision	NOUN
inlawrev-3310	601	7	will	will	AUX
inlawrev-3310	601	8	be	be	AUX
inlawrev-3310	601	9	in	in	ADP
inlawrev-3310	601	10	effect	effect	NOUN
inlawrev-3310	601	11	for	for	ADP
inlawrev-3310	601	12	120	120	NUM
inlawrev-3310	601	13	days	day	NOUN
inlawrev-3310	601	14	.	.	PUNCT
inlawrev-3310	602	1	'^^	'^^	PROPN
inlawrev-3310	602	2	the	the	DET
inlawrev-3310	602	3	matches	match	NOUN
inlawrev-3310	602	4	are	be	AUX
inlawrev-3310	602	5	required	require	VERB
inlawrev-3310	602	6	to	to	PART
inlawrev-3310	602	7	be	be	AUX
inlawrev-3310	602	8	performed	perform	VERB
inlawrev-3310	602	9	on	on	ADP
inlawrev-3310	602	10	a	a	DET
inlawrev-3310	602	11	quarterly	quarterly	ADJ
inlawrev-3310	602	12	basis	basis	NOUN
inlawrev-3310	602	13	.	.	PUNCT
inlawrev-3310	603	1	'	'	PUNCT
inlawrev-3310	603	2	^^	^^	PUNCT
inlawrev-3310	603	3	the	the	DET
inlawrev-3310	603	4	bureau	bureau	NOUN
inlawrev-3310	603	5	shall	shall	AUX
inlawrev-3310	603	6	reimburse	reimburse	VERB
inlawrev-3310	603	7	the	the	DET
inlawrev-3310	603	8	idsr	idsr	NOUN
inlawrev-3310	603	9	for	for	ADP
inlawrev-3310	603	10	the	the	DET
inlawrev-3310	603	11	actual	actual	ADJ
inlawrev-3310	603	12	costs	cost	NOUN
inlawrev-3310	603	13	incurred.^^	incurred.^^	NOUN
inlawrev-3310	603	14	third	third	ADV
inlawrev-3310	603	15	,	,	PUNCT
inlawrev-3310	603	16	the	the	DET
inlawrev-3310	603	17	general	general	ADJ
inlawrev-3310	603	18	assembly	assembly	NOUN
inlawrev-3310	603	19	provided	provide	VERB
inlawrev-3310	603	20	that	that	SCONJ
inlawrev-3310	603	21	the	the	DET
inlawrev-3310	603	22	commissioner	commissioner	NOUN
inlawrev-3310	603	23	or	or	CCONJ
inlawrev-3310	603	24	his	his	PRON
inlawrev-3310	603	25	or	or	CCONJ
inlawrev-3310	603	26	her	her	PRON
inlawrev-3310	603	27	designee	designee	NOUN
inlawrev-3310	603	28	is	be	AUX
inlawrev-3310	603	29	a	a	DET
inlawrev-3310	603	30	member	member	NOUN
inlawrev-3310	603	31	of	of	ADP
inlawrev-3310	603	32	the	the	DET
inlawrev-3310	603	33	underground	underground	ADJ
inlawrev-3310	603	34	storage	storage	NOUN
inlawrev-3310	603	35	tank	tank	NOUN
inlawrev-3310	603	36	financial	financial	ADJ
inlawrev-3310	603	37	assurance	assurance	NOUN
inlawrev-3310	603	38	board.^^	board.^^	NOUN
inlawrev-3310	603	39	'	'	PUNCT
inlawrev-3310	603	40	fourth	fourth	ADJ
inlawrev-3310	603	41	,	,	PUNCT
inlawrev-3310	603	42	the	the	DET
inlawrev-3310	603	43	general	general	ADJ
inlawrev-3310	603	44	assembly	assembly	NOUN
inlawrev-3310	603	45	increased	increase	VERB
inlawrev-3310	603	46	the	the	DET
inlawrev-3310	603	47	gasoline	gasoline	NOUN
inlawrev-3310	603	48	inspection	inspection	NOUN
inlawrev-3310	603	49	fee	fee	NOUN
inlawrev-3310	603	50	from	from	ADP
inlawrev-3310	603	51	four	four	NUM
inlawrev-3310	603	52	cents	cent	NOUN
inlawrev-3310	603	53	to	to	ADP
inlawrev-3310	603	54	forty	forty	NUM
inlawrev-3310	603	55	cents	cent	NOUN
inlawrev-3310	603	56	per	per	ADP
inlawrev-3310	603	57	fifty	fifty	NUM
inlawrev-3310	603	58	gallons.^^^	gallons.^^^	PROPN
inlawrev-3310	603	59	fiflth	fiflth	NOUN
inlawrev-3310	603	60	,	,	PUNCT
inlawrev-3310	603	61	the	the	DET
inlawrev-3310	603	62	general	general	ADJ
inlawrev-3310	603	63	assembly	assembly	NOUN
inlawrev-3310	603	64	created	create	VERB
inlawrev-3310	603	65	a	a	DET
inlawrev-3310	603	66	professional	professional	ADJ
inlawrev-3310	603	67	sports	sport	NOUN
inlawrev-3310	603	68	development	development	NOUN
inlawrev-3310	603	69	area	area	NOUN
inlawrev-3310	603	70	(	(	PUNCT
inlawrev-3310	603	71	psda	psda	NOUN
inlawrev-3310	603	72	)	)	PUNCT
inlawrev-3310	603	73	in	in	ADP
inlawrev-3310	603	74	marion	marion	PROPN
inlawrev-3310	603	75	county	county	PROPN
inlawrev-3310	603	76	.	.	PUNCT
inlawrev-3310	604	1	this	this	PRON
inlawrev-3310	604	2	permits	permit	VERB
inlawrev-3310	604	3	the	the	DET
inlawrev-3310	604	4	metropolitan	metropolitan	PROPN
inlawrev-3310	604	5	development	development	PROPN
inlawrev-3310	604	6	commission	commission	PROPN
inlawrev-3310	604	7	to	to	PART
inlawrev-3310	604	8	establish	establish	VERB
inlawrev-3310	604	9	a	a	DET
inlawrev-3310	604	10	psda	psda	NOUN
inlawrev-3310	604	11	and	and	CCONJ
inlawrev-3310	604	12	,	,	PUNCT
inlawrev-3310	604	13	as	as	ADP
inlawrev-3310	604	14	part	part	NOUN
inlawrev-3310	604	15	of	of	ADP
inlawrev-3310	604	16	it	it	PRON
inlawrev-3310	604	17	,	,	PUNCT
inlawrev-3310	604	18	a	a	DET
inlawrev-3310	604	19	facility	facility	NOUN
inlawrev-3310	604	20	where	where	SCONJ
inlawrev-3310	604	21	any	any	DET
inlawrev-3310	604	22	professional	professional	ADJ
inlawrev-3310	604	23	sports	sport	NOUN
inlawrev-3310	604	24	team	team	NOUN
inlawrev-3310	604	25	engages	engage	VERB
inlawrev-3310	604	26	in	in	ADP
inlawrev-3310	604	27	training	training	NOUN
inlawrev-3310	604	28	or	or	CCONJ
inlawrev-3310	604	29	where	where	SCONJ
inlawrev-3310	604	30	a	a	DET
inlawrev-3310	604	31	professional	professional	ADJ
inlawrev-3310	604	32	sporting	sporting	NOUN
inlawrev-3310	604	33	event	event	NOUN
inlawrev-3310	604	34	is	be	AUX
inlawrev-3310	604	35	held.^^^	held.^^^	PROPN
inlawrev-3310	604	36	the	the	DET
inlawrev-3310	604	37	provision	provision	NOUN
inlawrev-3310	604	38	requires	require	VERB
inlawrev-3310	604	39	the	the	DET
inlawrev-3310	604	40	commission	commission	NOUN
inlawrev-3310	604	41	to	to	PART
inlawrev-3310	604	42	submit	submit	VERB
inlawrev-3310	604	43	the	the	DET
inlawrev-3310	604	44	resolution	resolution	NOUN
inlawrev-3310	604	45	to	to	ADP
inlawrev-3310	604	46	the	the	DET
inlawrev-3310	604	47	budget	budget	NOUN
inlawrev-3310	604	48	committee	committee	NOUN
inlawrev-3310	604	49	for	for	ADP
inlawrev-3310	604	50	approval	approval	NOUN
inlawrev-3310	604	51	.^^	.^^	PUNCT
inlawrev-3310	605	1	upon	upon	SCONJ
inlawrev-3310	605	2	approval	approval	NOUN
inlawrev-3310	605	3	of	of	ADP
inlawrev-3310	605	4	the	the	DET
inlawrev-3310	605	5	budget	budget	NOUN
inlawrev-3310	605	6	committee	committee	NOUN
inlawrev-3310	605	7	,	,	PUNCT
inlawrev-3310	605	8	sales	sale	NOUN
inlawrev-3310	605	9	and	and	CCONJ
inlawrev-3310	605	10	use	use	VERB
inlawrev-3310	605	11	taxes	taxis	NOUN
inlawrev-3310	605	12	,	,	PUNCT
inlawrev-3310	605	13	individual	individual	ADJ
inlawrev-3310	605	14	income	income	NOUN
inlawrev-3310	605	15	taxes	taxis	NOUN
inlawrev-3310	605	16	,	,	PUNCT
inlawrev-3310	605	17	county	county	NOUN
inlawrev-3310	605	18	option	option	NOUN
inlawrev-3310	605	19	income	income	NOUN
inlawrev-3310	605	20	taxes	taxis	NOUN
inlawrev-3310	605	21	,	,	PUNCT
inlawrev-3310	605	22	and	and	CCONJ
inlawrev-3310	605	23	food	food	NOUN
inlawrev-3310	605	24	and	and	CCONJ
inlawrev-3310	605	25	beverage	beverage	NOUN
inlawrev-3310	605	26	taxes	taxis	NOUN
inlawrev-3310	605	27	generated	generate	VERB
inlawrev-3310	605	28	from	from	ADP
inlawrev-3310	605	29	within	within	ADP
inlawrev-3310	605	30	the	the	DET
inlawrev-3310	605	31	area	area	NOUN
inlawrev-3310	605	32	will	will	AUX
inlawrev-3310	605	33	be	be	AUX
inlawrev-3310	605	34	allocated	allocate	VERB
inlawrev-3310	605	35	to	to	ADP
inlawrev-3310	605	36	the	the	DET
inlawrev-3310	605	37	area.^^^	area.^^^	PROPN
inlawrev-3310	605	38	in	in	ADP
inlawrev-3310	605	39	addition	addition	NOUN
inlawrev-3310	605	40	,	,	PUNCT
inlawrev-3310	605	41	all	all	DET
inlawrev-3310	605	42	salary	salary	NOUN
inlawrev-3310	605	43	,	,	PUNCT
inlawrev-3310	605	44	wages	wage	NOUN
inlawrev-3310	605	45	and	and	CCONJ
inlawrev-3310	605	46	bonuses	bonus	NOUN
inlawrev-3310	605	47	paid	pay	VERB
inlawrev-3310	605	48	to	to	ADP
inlawrev-3310	605	49	a	a	DET
inlawrev-3310	605	50	192	192	NUM
inlawrev-3310	605	51	.	.	PUNCT
inlawrev-3310	606	1	s.	s.	PROPN
inlawrev-3310	606	2	3,110th	3,110th	PROPN
inlawrev-3310	606	3	leg	leg	NOUN
inlawrev-3310	606	4	.	.	PUNCT
inlawrev-3310	606	5	,	,	PUNCT
inlawrev-3310	606	6	1st	1st	PROPN
inlawrev-3310	606	7	spec	spec	NOUN
inlawrev-3310	606	8	.	.	PUNCT
inlawrev-3310	607	1	sess	sess	PROPN
inlawrev-3310	607	2	.	.	PUNCT
inlawrev-3310	608	1	§	§	PROPN
inlawrev-3310	608	2	§	§	PROPN
inlawrev-3310	608	3	19	19	NUM
inlawrev-3310	608	4	-	-	SYM
inlawrev-3310	608	5	20	20	NUM
inlawrev-3310	608	6	(	(	PUNCT
inlawrev-3310	608	7	ind	ind	NOUN
inlawrev-3310	608	8	.	.	PUNCT
inlawrev-3310	608	9	1997	1997	NUM
inlawrev-3310	608	10	)	)	PUNCT
inlawrev-3310	608	11	;	;	PUNCT
inlawrev-3310	608	12	s.	s.	PROPN
inlawrev-3310	608	13	13	13	NUM
inlawrev-3310	608	14	,	,	PUNCT
inlawrev-3310	608	15	110th	110th	ADJ
inlawrev-3310	608	16	leg	leg	NOUN
inlawrev-3310	608	17	.	.	PUNCT
inlawrev-3310	608	18	,	,	PUNCT
inlawrev-3310	608	19	1	1	NUM
inlawrev-3310	608	20	st	st	PROPN
inlawrev-3310	608	21	spec	spec	PROPN
inlawrev-3310	608	22	.	.	PUNCT
inlawrev-3310	608	23	sess	sess	PROPN
inlawrev-3310	608	24	.	.	PUNCT
inlawrev-3310	609	1	§	§	PROPN
inlawrev-3310	609	2	22	22	NUM
inlawrev-3310	609	3	(	(	PUNCT
inlawrev-3310	609	4	ind	ind	NOUN
inlawrev-3310	609	5	.	.	PUNCT
inlawrev-3310	609	6	1997	1997	NUM
inlawrev-3310	609	7	)	)	PUNCT
inlawrev-3310	609	8	;	;	PUNCT
inlawrev-3310	609	9	s.	s.	PROPN
inlawrev-3310	609	10	359	359	NUM
inlawrev-3310	609	11	,	,	PUNCT
inlawrev-3310	609	12	1	1	NUM
inlawrev-3310	609	13	10th	10th	ADJ
inlawrev-3310	609	14	leg	leg	NOUN
inlawrev-3310	609	15	.	.	PUNCT
inlawrev-3310	609	16	,	,	PUNCT
inlawrev-3310	609	17	1st	1st	ADJ
inlawrev-3310	609	18	reg	reg	NOUN
inlawrev-3310	609	19	.	.	PUNCT
inlawrev-3310	610	1	sess	sess	PROPN
inlawrev-3310	610	2	.	.	PUNCT
inlawrev-3310	611	1	§	§	PROPN
inlawrev-3310	611	2	4	4	NUM
inlawrev-3310	611	3	(	(	PUNCT
inlawrev-3310	611	4	ind	ind	NOUN
inlawrev-3310	611	5	.	.	PUNCT
inlawrev-3310	611	6	1997	1997	NUM
inlawrev-3310	611	7	)	)	PUNCT
inlawrev-3310	611	8	;	;	PUNCT
inlawrev-3310	611	9	h.r	h.r	PROPN
inlawrev-3310	611	10	.	.	PROPN
inlawrev-3310	611	11	1633	1633	NUM
inlawrev-3310	611	12	,	,	PUNCT
inlawrev-3310	611	13	1	1	NUM
inlawrev-3310	611	14	10th	10th	ADJ
inlawrev-3310	611	15	leg	leg	NOUN
inlawrev-3310	611	16	.	.	PUNCT
inlawrev-3310	611	17	,	,	PUNCT
inlawrev-3310	611	18	1st	1st	ADJ
inlawrev-3310	611	19	reg	reg	NOUN
inlawrev-3310	611	20	.	.	PUNCT
inlawrev-3310	612	1	sess	sess	PROPN
inlawrev-3310	612	2	.	.	PUNCT
inlawrev-3310	613	1	§	§	PROPN
inlawrev-3310	613	2	1	1	NUM
inlawrev-3310	613	3	1	1	NUM
inlawrev-3310	613	4	(	(	PUNCT
inlawrev-3310	613	5	ind	ind	NOUN
inlawrev-3310	613	6	.	.	PUNCT
inlawrev-3310	613	7	1997	1997	NUM
inlawrev-3310	613	8	)	)	PUNCT
inlawrev-3310	613	9	;	;	PUNCT
inlawrev-3310	613	10	h.r	h.r	PROPN
inlawrev-3310	613	11	.	.	PROPN
inlawrev-3310	613	12	1844	1844	NUM
inlawrev-3310	613	13	,	,	PUNCT
inlawrev-3310	613	14	1	1	NUM
inlawrev-3310	613	15	10th	10th	ADJ
inlawrev-3310	613	16	leg	leg	NOUN
inlawrev-3310	613	17	.	.	PUNCT
inlawrev-3310	613	18	,	,	PUNCT
inlawrev-3310	613	19	1st	1st	ADJ
inlawrev-3310	613	20	reg	reg	NOUN
inlawrev-3310	613	21	.	.	PUNCT
inlawrev-3310	614	1	sess	sess	PROPN
inlawrev-3310	614	2	.	.	PUNCT
inlawrev-3310	615	1	§	§	PROPN
inlawrev-3310	615	2	71	71	NUM
inlawrev-3310	615	3	(	(	PUNCT
inlawrev-3310	615	4	ind	ind	NOUN
inlawrev-3310	615	5	.	.	PUNCT
inlawrev-3310	615	6	1997	1997	NUM
inlawrev-3310	615	7	)	)	PUNCT
inlawrev-3310	615	8	.	.	PUNCT
inlawrev-3310	616	1	193	193	NUM
inlawrev-3310	616	2	.	.	PUNCT
inlawrev-3310	617	1	ind	ind	NOUN
inlawrev-3310	617	2	.	.	PUNCT
inlawrev-3310	618	1	code	code	PROPN
inlawrev-3310	618	2	§	§	PROPN
inlawrev-3310	618	3	3	3	NUM
inlawrev-3310	618	4	-	-	SYM
inlawrev-3310	618	5	7	7	NUM
inlawrev-3310	618	6	-	-	PUNCT
inlawrev-3310	618	7	23	23	NUM
inlawrev-3310	618	8	-	-	SYM
inlawrev-3310	618	9	3	3	NUM
inlawrev-3310	618	10	(	(	PUNCT
inlawrev-3310	618	11	effective	effective	ADJ
inlawrev-3310	618	12	may	may	PROPN
inlawrev-3310	618	13	13	13	NUM
inlawrev-3310	618	14	,	,	PUNCT
inlawrev-3310	618	15	1997	1997	NUM
inlawrev-3310	618	16	)	)	PUNCT
inlawrev-3310	618	17	.	.	PUNCT
inlawrev-3310	619	1	194	194	NUM
inlawrev-3310	619	2	.	.	PUNCT
inlawrev-3310	620	1	i	i	PRON
inlawrev-3310	620	2	d.	d.	PROPN
inlawrev-3310	620	3	§	§	PROPN
inlawrev-3310	620	4	12	12	NUM
inlawrev-3310	620	5	-	-	SYM
inlawrev-3310	620	6	17	17	NUM
inlawrev-3310	620	7	-	-	PUNCT
inlawrev-3310	620	8	2	2	NUM
inlawrev-3310	620	9	-	-	SYM
inlawrev-3310	620	10	33.1	33.1	NUM
inlawrev-3310	620	11	(	(	PUNCT
inlawrev-3310	620	12	effective	effective	ADJ
inlawrev-3310	620	13	july	july	PROPN
inlawrev-3310	620	14	1	1	NUM
inlawrev-3310	620	15	,	,	PUNCT
inlawrev-3310	620	16	1997	1997	NUM
inlawrev-3310	620	17	)	)	PUNCT
inlawrev-3310	620	18	.	.	PUNCT
inlawrev-3310	621	1	195	195	NUM
inlawrev-3310	621	2	.	.	PUNCT
inlawrev-3310	622	1	i	i	PRON
inlawrev-3310	622	2	d.	d.	PROPN
inlawrev-3310	622	3	196	196	NUM
inlawrev-3310	622	4	.	.	PUNCT
inlawrev-3310	623	1	i	i	PRON
inlawrev-3310	623	2	d	d	PROPN
inlawrev-3310	623	3	197	197	NUM
inlawrev-3310	623	4	.	.	PUNCT
inlawrev-3310	624	1	i	i	PRON
inlawrev-3310	624	2	d	d	PROPN
inlawrev-3310	624	3	198	198	NUM
inlawrev-3310	624	4	.	.	PUNCT
inlawrev-3310	625	1	i	i	PRON
inlawrev-3310	625	2	d	d	PROPN
inlawrev-3310	625	3	199	199	NUM
inlawrev-3310	625	4	.	.	PUNCT
inlawrev-3310	626	1	i	i	PRON
inlawrev-3310	626	2	d	d	PROPN
inlawrev-3310	626	3	200	200	NUM
inlawrev-3310	626	4	.	.	PUNCT
inlawrev-3310	627	1	i	i	PRON
inlawrev-3310	627	2	d	d	PROPN
inlawrev-3310	627	3	201	201	NUM
inlawrev-3310	627	4	.	.	PUNCT
inlawrev-3310	628	1	i	i	PRON
inlawrev-3310	628	2	d	d	PROPN
inlawrev-3310	628	3	§	§	PROPN
inlawrev-3310	628	4	13	13	NUM
inlawrev-3310	628	5	-	-	SYM
inlawrev-3310	628	6	23	23	NUM
inlawrev-3310	628	7	-	-	SYM
inlawrev-3310	628	8	1	1	NUM
inlawrev-3310	628	9	1	1	NUM
inlawrev-3310	628	10	-	-	SYM
inlawrev-3310	628	11	2	2	NUM
inlawrev-3310	628	12	(	(	PUNCT
inlawrev-3310	628	13	effective	effective	ADJ
inlawrev-3310	628	14	may	may	PROPN
inlawrev-3310	628	15	13	13	NUM
inlawrev-3310	628	16	,	,	PUNCT
inlawrev-3310	628	17	1997	1997	NUM
inlawrev-3310	628	18	)	)	PUNCT
inlawrev-3310	628	19	.	.	PUNCT
inlawrev-3310	629	1	202	202	NUM
inlawrev-3310	629	2	.	.	PUNCT
inlawrev-3310	630	1	i	i	PRON
inlawrev-3310	630	2	d	d	PROPN
inlawrev-3310	630	3	203	203	NUM
inlawrev-3310	630	4	.	.	PUNCT
inlawrev-3310	631	1	i	i	PRON
inlawrev-3310	631	2	d	d	PROPN
inlawrev-3310	631	3	§	§	PROPN
inlawrev-3310	631	4	36	36	NUM
inlawrev-3310	631	5	-	-	SYM
inlawrev-3310	631	6	7	7	NUM
inlawrev-3310	631	7	-	-	SYM
inlawrev-3310	631	8	31	31	NUM
inlawrev-3310	631	9	(	(	PUNCT
inlawrev-3310	631	10	effective	effective	ADJ
inlawrev-3310	631	11	june	june	PROPN
inlawrev-3310	631	12	4	4	NUM
inlawrev-3310	631	13	,	,	PUNCT
inlawrev-3310	631	14	1997	1997	NUM
inlawrev-3310	631	15	)	)	PUNCT
inlawrev-3310	631	16	.	.	PUNCT
inlawrev-3310	632	1	204	204	NUM
inlawrev-3310	632	2	.	.	PUNCT
inlawrev-3310	633	1	i	i	PRON
inlawrev-3310	633	2	d.	d.	PROPN
inlawrev-3310	633	3	205	205	NUM
inlawrev-3310	633	4	.	.	PUNCT
inlawrev-3310	634	1	i	i	PRON
inlawrev-3310	634	2	d	d	PROPN
inlawrev-3310	634	3	1998	1998	NUM
inlawrev-3310	634	4	]	]	PUNCT
inlawrev-3310	634	5	taxation	taxation	NOUN
inlawrev-3310	634	6	799	799	NUM
inlawrev-3310	634	7	professional	professional	ADJ
inlawrev-3310	634	8	athlete	athlete	NOUN
inlawrev-3310	634	9	for	for	ADP
inlawrev-3310	634	10	services	service	NOUN
inlawrev-3310	634	11	taxable	taxable	ADJ
inlawrev-3310	634	12	in	in	ADP
inlawrev-3310	634	13	indiana	indiana	PROPN
inlawrev-3310	634	14	and	and	CCONJ
inlawrev-3310	634	15	earned	earn	VERB
inlawrev-3310	634	16	in	in	ADP
inlawrev-3310	634	17	the	the	DET
inlawrev-3310	634	18	tax	tax	NOUN
inlawrev-3310	634	19	area	area	NOUN
inlawrev-3310	634	20	shall	shall	AUX
inlawrev-3310	634	21	be	be	AUX
inlawrev-3310	634	22	allocated	allocate	VERB
inlawrev-3310	634	23	to	to	ADP
inlawrev-3310	634	24	indiana	indiana	PROPN
inlawrev-3310	634	25	if	if	SCONJ
inlawrev-3310	634	26	the	the	DET
inlawrev-3310	634	27	athlete	athlete	NOUN
inlawrev-3310	634	28	is	be	AUX
inlawrev-3310	634	29	a	a	DET
inlawrev-3310	634	30	member	member	NOUN
inlawrev-3310	634	31	of	of	ADP
inlawrev-3310	634	32	a	a	DET
inlawrev-3310	634	33	team	team	NOUN
inlawrev-3310	634	34	that	that	PRON
inlawrev-3310	634	35	plays	play	VERB
inlawrev-3310	634	36	the	the	DET
inlawrev-3310	634	37	majority	majority	NOUN
inlawrev-3310	634	38	of	of	ADP
inlawrev-3310	634	39	its	its	PRON
inlawrev-3310	634	40	events	event	NOUN
inlawrev-3310	634	41	in	in	ADP
inlawrev-3310	634	42	the	the	DET
inlawrev-3310	634	43	area.^	area.^	PROPN
inlawrev-3310	634	44	°	°	PROPN
inlawrev-3310	634	45	^	^	PUNCT
inlawrev-3310	634	46	the	the	DET
inlawrev-3310	634	47	total	total	ADJ
inlawrev-3310	634	48	amount	amount	NOUN
inlawrev-3310	634	49	of	of	ADP
inlawrev-3310	634	50	state	state	NOUN
inlawrev-3310	634	51	revenue	revenue	NOUN
inlawrev-3310	634	52	captured	capture	VERB
inlawrev-3310	634	53	by	by	ADP
inlawrev-3310	634	54	the	the	DET
inlawrev-3310	634	55	tax	tax	NOUN
inlawrev-3310	634	56	area	area	NOUN
inlawrev-3310	634	57	may	may	AUX
inlawrev-3310	634	58	not	not	PART
inlawrev-3310	634	59	exceed	exceed	VERB
inlawrev-3310	634	60	$	$	SYM
inlawrev-3310	634	61	5	5	NUM
inlawrev-3310	634	62	million	million	NUM
inlawrev-3310	634	63	per	per	ADP
inlawrev-3310	634	64	year?^^	year?^^	NOUN
inlawrev-3310	634	65	the	the	DET
inlawrev-3310	634	66	commission	commission	NOUN
inlawrev-3310	634	67	is	be	AUX
inlawrev-3310	634	68	required	require	VERB
inlawrev-3310	634	69	to	to	PART
inlawrev-3310	634	70	notify	notify	VERB
inlawrev-3310	634	71	the	the	DET
inlawrev-3310	634	72	idsr	idsr	NOUN
inlawrev-3310	634	73	annually	annually	ADV
inlawrev-3310	634	74	who	who	PRON
inlawrev-3310	634	75	the	the	DET
inlawrev-3310	634	76	employers	employer	NOUN
inlawrev-3310	634	77	are	be	AUX
inlawrev-3310	634	78	in	in	ADP
inlawrev-3310	634	79	the	the	DET
inlawrev-3310	634	80	tax	tax	NOUN
inlawrev-3310	634	81	area	area	NOUN
inlawrev-3310	634	82	,	,	PUNCT
inlawrev-3310	634	83	and	and	CCONJ
inlawrev-3310	634	84	the	the	DET
inlawrev-3310	634	85	street	street	NOUN
inlawrev-3310	634	86	names	name	NOUN
inlawrev-3310	634	87	and	and	CCONJ
inlawrev-3310	634	88	range	range	NOUN
inlawrev-3310	634	89	of	of	ADP
inlawrev-3310	634	90	street	street	NOUN
inlawrev-3310	634	91	numbers	number	NOUN
inlawrev-3310	634	92	in	in	ADP
inlawrev-3310	634	93	the	the	DET
inlawrev-3310	634	94	tax	tax	NOUN
inlawrev-3310	634	95	area?^^	area?^^	NOUN
inlawrev-3310	634	96	the	the	DET
inlawrev-3310	634	97	idsr	idsr	NOUN
inlawrev-3310	634	98	is	be	AUX
inlawrev-3310	634	99	required	require	VERB
inlawrev-3310	634	100	to	to	PART
inlawrev-3310	634	101	distribute	distribute	VERB
inlawrev-3310	634	102	all	all	DET
inlawrev-3310	634	103	the	the	DET
inlawrev-3310	634	104	money	money	NOUN
inlawrev-3310	634	105	in	in	ADP
inlawrev-3310	634	106	the	the	DET
inlawrev-3310	634	107	fund	fund	NOUN
inlawrev-3310	634	108	to	to	ADP
inlawrev-3310	634	109	the	the	DET
inlawrev-3310	634	110	capital	capital	NOUN
inlawrev-3310	634	111	improvement	improvement	PROPN
inlawrev-3310	634	112	board	board	PROPN
inlawrev-3310	634	113	monthly?^^	monthly?^^	VERB
inlawrev-3310	634	114	sixth	sixth	ADJ
inlawrev-3310	634	115	,	,	PUNCT
inlawrev-3310	634	116	the	the	DET
inlawrev-3310	634	117	general	general	ADJ
inlawrev-3310	634	118	assembly	assembly	NOUN
inlawrev-3310	634	119	permitted	permit	VERB
inlawrev-3310	634	120	any	any	DET
inlawrev-3310	634	121	city	city	NOUN
inlawrev-3310	634	122	or	or	CCONJ
inlawrev-3310	634	123	county	county	NOUN
inlawrev-3310	634	124	to	to	PART
inlawrev-3310	634	125	create	create	VERB
inlawrev-3310	634	126	a	a	DET
inlawrev-3310	634	127	psda	psda	NOUN
inlawrev-3310	634	128	similar	similar	ADJ
inlawrev-3310	634	129	to	to	ADP
inlawrev-3310	634	130	the	the	DET
inlawrev-3310	634	131	one	one	NOUN
inlawrev-3310	634	132	described	describe	VERB
inlawrev-3310	634	133	above.^'^	above.^'^	NOUN
inlawrev-3310	634	134	this	this	DET
inlawrev-3310	634	135	provision	provision	NOUN
inlawrev-3310	634	136	caps	cap	VERB
inlawrev-3310	634	137	the	the	DET
inlawrev-3310	634	138	amount	amount	NOUN
inlawrev-3310	634	139	of	of	ADP
inlawrev-3310	634	140	revenue	revenue	NOUN
inlawrev-3310	634	141	that	that	PRON
inlawrev-3310	634	142	can	can	AUX
inlawrev-3310	634	143	be	be	AUX
inlawrev-3310	634	144	designated	designate	VERB
inlawrev-3310	634	145	annually	annually	ADV
inlawrev-3310	634	146	to	to	ADP
inlawrev-3310	634	147	five	five	NUM
inlawrev-3310	634	148	dollars	dollar	NOUN
inlawrev-3310	634	149	per	per	ADP
inlawrev-3310	634	150	resident	resident	NOUN
inlawrev-3310	634	151	of	of	ADP
inlawrev-3310	634	152	the	the	DET
inlawrev-3310	634	153	city	city	NOUN
inlawrev-3310	634	154	or	or	CCONJ
inlawrev-3310	634	155	county.^	county.^	NOUN
inlawrev-3310	634	156	''	''	PUNCT
inlawrev-3310	634	157	seventh	seventh	ADJ
inlawrev-3310	634	158	,	,	PUNCT
inlawrev-3310	634	159	in	in	ADP
inlawrev-3310	634	160	a	a	DET
inlawrev-3310	634	161	noncode	noncode	NOUN
inlawrev-3310	634	162	provision	provision	NOUN
inlawrev-3310	634	163	,	,	PUNCT
inlawrev-3310	634	164	the	the	DET
inlawrev-3310	634	165	general	general	ADJ
inlawrev-3310	634	166	assembly	assembly	NOUN
inlawrev-3310	634	167	provided	provide	VERB
inlawrev-3310	634	168	that	that	SCONJ
inlawrev-3310	634	169	the	the	DET
inlawrev-3310	634	170	historic	historic	ADJ
inlawrev-3310	634	171	preservation	preservation	NOUN
inlawrev-3310	634	172	tax	tax	NOUN
inlawrev-3310	634	173	credit	credit	NOUN
inlawrev-3310	634	174	applies	apply	VERB
inlawrev-3310	634	175	to	to	PART
inlawrev-3310	634	176	pass	pass	VERB
inlawrev-3310	634	177	through	through	ADP
inlawrev-3310	634	178	entities	entity	NOUN
inlawrev-3310	634	179	for	for	ADP
inlawrev-3310	634	180	any	any	DET
inlawrev-3310	634	181	claims	claim	NOUN
inlawrev-3310	634	182	filed	file	VERB
inlawrev-3310	634	183	after	after	ADP
inlawrev-3310	634	184	december	december	PROPN
inlawrev-3310	634	185	3	3	NUM
inlawrev-3310	634	186	1	1	NUM
inlawrev-3310	634	187	,	,	PUNCT
inlawrev-3310	634	188	1	1	NUM
inlawrev-3310	634	189	993	993	NUM
inlawrev-3310	634	190	?	?	PUNCT
inlawrev-3310	634	191	'	'	PUNCT
inlawrev-3310	634	192	^	^	PUNCT
inlawrev-3310	634	193	finally	finally	ADV
inlawrev-3310	634	194	,	,	PUNCT
inlawrev-3310	634	195	the	the	DET
inlawrev-3310	634	196	general	general	ADJ
inlawrev-3310	634	197	assembly	assembly	NOUN
inlawrev-3310	634	198	,	,	PUNCT
inlawrev-3310	634	199	in	in	ADP
inlawrev-3310	634	200	a	a	DET
inlawrev-3310	634	201	noncode	noncode	NOUN
inlawrev-3310	634	202	provision	provision	NOUN
inlawrev-3310	634	203	,	,	PUNCT
inlawrev-3310	634	204	enacted	enact	VERB
inlawrev-3310	634	205	into	into	ADP
inlawrev-3310	634	206	law	law	NOUN
inlawrev-3310	634	207	one	one	NUM
inlawrev-3310	634	208	bill	bill	NOUN
inlawrev-3310	634	209	which	which	PRON
inlawrev-3310	634	210	contains	contain	VERB
inlawrev-3310	634	211	one	one	NUM
inlawrev-3310	634	212	key	key	ADJ
inlawrev-3310	634	213	provision	provision	NOUN
inlawrev-3310	634	214	which	which	PRON
inlawrev-3310	634	215	repealed	repeal	VERB
inlawrev-3310	634	216	eleven	eleven	NUM
inlawrev-3310	634	217	code	code	NOUN
inlawrev-3310	634	218	sections	section	NOUN
inlawrev-3310	634	219	and	and	CCONJ
inlawrev-3310	634	220	two	two	NUM
inlawrev-3310	634	221	noncode	noncode	NOUN
inlawrev-3310	634	222	sections.^^^	sections.^^^	PROPN
inlawrev-3310	634	223	the	the	DET
inlawrev-3310	634	224	code	code	NOUN
inlawrev-3310	634	225	sections	section	NOUN
inlawrev-3310	634	226	which	which	PRON
inlawrev-3310	634	227	were	be	AUX
inlawrev-3310	634	228	repealed	repeal	VERB
inlawrev-3310	634	229	are	be	AUX
inlawrev-3310	634	230	as	as	SCONJ
inlawrev-3310	634	231	follows	follow	VERB
inlawrev-3310	634	232	:	:	PUNCT
inlawrev-3310	634	233	section	section	NOUN
inlawrev-3310	634	234	4	4	NUM
inlawrev-3310	634	235	-	-	SYM
inlawrev-3310	634	236	32	32	NUM
inlawrev-3310	634	237	-	-	SYM
inlawrev-3310	634	238	13	13	NUM
inlawrev-3310	634	239	-	-	SYM
inlawrev-3310	634	240	5	5	NUM
inlawrev-3310	634	241	of	of	ADP
inlawrev-3310	634	242	the	the	DET
inlawrev-3310	634	243	indiana	indiana	PROPN
inlawrev-3310	634	244	code	code	PROPN
inlawrev-3310	634	245	,	,	PUNCT
inlawrev-3310	634	246	concerning	concern	VERB
inlawrev-3310	634	247	the	the	DET
inlawrev-3310	634	248	commissioner	commissioner	NOUN
inlawrev-3310	634	249	hiring	hire	VERB
inlawrev-3310	634	250	an	an	DET
inlawrev-3310	634	251	independent	independent	ADJ
inlawrev-3310	634	252	firm	firm	NOUN
inlawrev-3310	634	253	to	to	PART
inlawrev-3310	634	254	do	do	VERB
inlawrev-3310	634	255	a	a	DET
inlawrev-3310	634	256	security	security	NOUN
inlawrev-3310	634	257	study	study	NOUN
inlawrev-3310	634	258	ofthe	ofthe	ADJ
inlawrev-3310	634	259	idsr	idsr	NOUN
inlawrev-3310	634	260	in	in	ADP
inlawrev-3310	634	261	regard	regard	NOUN
inlawrev-3310	634	262	to	to	ADP
inlawrev-3310	634	263	charity	charity	NOUN
inlawrev-3310	634	264	gaming	gaming	NOUN
inlawrev-3310	634	265	;	;	PUNCT
inlawrev-3310	634	266	section	section	NOUN
inlawrev-3310	634	267	6	6	NUM
inlawrev-3310	634	268	-	-	SYM
inlawrev-3310	634	269	2.1	2.1	NUM
inlawrev-3310	634	270	-	-	PUNCT
inlawrev-3310	634	271	3	3	NUM
inlawrev-3310	634	272	-	-	SYM
inlawrev-3310	634	273	17	17	NUM
inlawrev-3310	634	274	,	,	PUNCT
inlawrev-3310	634	275	concerning	concern	VERB
inlawrev-3310	634	276	joint	joint	ADJ
inlawrev-3310	634	277	venture	venture	NOUN
inlawrev-3310	634	278	and	and	CCONJ
inlawrev-3310	634	279	pool	pool	NOUN
inlawrev-3310	634	280	income	income	NOUN
inlawrev-3310	634	281	being	be	AUX
inlawrev-3310	634	282	subject	subject	ADJ
inlawrev-3310	634	283	to	to	ADP
inlawrev-3310	634	284	the	the	DET
inlawrev-3310	634	285	gross	gross	ADJ
inlawrev-3310	634	286	income	income	NOUN
inlawrev-3310	634	287	tax	tax	NOUN
inlawrev-3310	634	288	;	;	PUNCT
inlawrev-3310	634	289	section	section	NOUN
inlawrev-3310	634	290	6	6	NUM
inlawrev-3310	634	291	-	-	SYM
inlawrev-3310	634	292	2.1	2.1	NUM
inlawrev-3310	634	293	-	-	PUNCT
inlawrev-3310	634	294	7	7	NUM
inlawrev-3310	634	295	-	-	SYM
inlawrev-3310	634	296	6	6	NUM
inlawrev-3310	634	297	,	,	PUNCT
inlawrev-3310	634	298	concerning	concern	VERB
inlawrev-3310	634	299	interrogatories	interrogatory	NOUN
inlawrev-3310	634	300	required	require	VERB
inlawrev-3310	634	301	by	by	ADP
inlawrev-3310	634	302	a	a	DET
inlawrev-3310	634	303	township	township	NOUN
inlawrev-3310	634	304	assessor	assessor	NOUN
inlawrev-3310	634	305	;	;	PUNCT
inlawrev-3310	634	306	section	section	NOUN
inlawrev-3310	634	307	6	6	NUM
inlawrev-3310	634	308	-	-	SYM
inlawrev-3310	634	309	2.1	2.1	NUM
inlawrev-3310	634	310	-	-	PUNCT
inlawrev-3310	634	311	8	8	NUM
inlawrev-3310	634	312	-	-	SYM
inlawrev-3310	634	313	3	3	NUM
inlawrev-3310	634	314	,	,	PUNCT
inlawrev-3310	634	315	concerning	concern	VERB
inlawrev-3310	634	316	changes	change	NOUN
inlawrev-3310	634	317	in	in	ADP
inlawrev-3310	634	318	interpretation	interpretation	NOUN
inlawrev-3310	634	319	of	of	ADP
inlawrev-3310	634	320	law	law	NOUN
inlawrev-3310	634	321	already	already	ADV
inlawrev-3310	634	322	contained	contain	VERB
inlawrev-3310	634	323	in	in	ADP
inlawrev-3310	634	324	section	section	NOUN
inlawrev-3310	634	325	6	6	NUM
inlawrev-3310	634	326	-	-	SYM
inlawrev-3310	634	327	8.1	8.1	NUM
inlawrev-3310	634	328	,	,	PUNCT
inlawrev-3310	634	329	which	which	PRON
inlawrev-3310	634	330	applies	apply	VERB
inlawrev-3310	634	331	to	to	ADP
inlawrev-3310	634	332	all	all	DET
inlawrev-3310	634	333	listed	list	VERB
inlawrev-3310	634	334	taxes	taxis	NOUN
inlawrev-3310	634	335	;	;	PUNCT
inlawrev-3310	634	336	section	section	NOUN
inlawrev-3310	634	337	6	6	NUM
inlawrev-3310	634	338	-	-	SYM
inlawrev-3310	634	339	2.18	2.18	NUM
inlawrev-3310	634	340	-	-	SYM
inlawrev-3310	634	341	8	8	NUM
inlawrev-3310	634	342	,	,	PUNCT
inlawrev-3310	634	343	concerning	concern	VERB
inlawrev-3310	634	344	interrogatories	interrogatory	NOUN
inlawrev-3310	634	345	required	require	VERB
inlawrev-3310	634	346	by	by	ADP
inlawrev-3310	634	347	a	a	DET
inlawrev-3310	634	348	township	township	NOUN
inlawrev-3310	634	349	assessor	assessor	NOUN
inlawrev-3310	634	350	;	;	PUNCT
inlawrev-3310	634	351	sections	section	NOUN
inlawrev-3310	634	352	6	6	NUM
inlawrev-3310	634	353	-	-	SYM
inlawrev-3310	634	354	2.1	2.1	NUM
inlawrev-3310	634	355	-	-	SYM
inlawrev-3310	634	356	89	89	NUM
inlawrev-3310	634	357	and	and	CCONJ
inlawrev-3310	634	358	6	6	NUM
inlawrev-3310	634	359	-	-	SYM
inlawrev-3310	634	360	2.1	2.1	NUM
inlawrev-3310	634	361	-	-	PUNCT
inlawrev-3310	634	362	8	8	NUM
inlawrev-3310	634	363	-	-	SYM
inlawrev-3310	634	364	10	10	NUM
inlawrev-3310	634	365	,	,	PUNCT
inlawrev-3310	634	366	both	both	DET
inlawrev-3310	634	367	concerning	concern	VERB
inlawrev-3310	634	368	cites	cite	VERB
inlawrev-3310	634	369	to	to	ADP
inlawrev-3310	634	370	laws	law	NOUN
inlawrev-3310	634	371	and	and	CCONJ
inlawrev-3310	634	372	rules	rule	NOUN
inlawrev-3310	634	373	adopted	adopt	VERB
inlawrev-3310	634	374	prior	prior	ADV
inlawrev-3310	634	375	to	to	ADP
inlawrev-3310	634	376	the	the	DET
inlawrev-3310	634	377	recodification	recodification	NOUN
inlawrev-3310	634	378	;	;	PUNCT
inlawrev-3310	634	379	sections	section	NOUN
inlawrev-3310	634	380	6	6	NUM
inlawrev-3310	634	381	-	-	SYM
inlawrev-3310	634	382	2.5	2.5	NUM
inlawrev-3310	634	383	-	-	PUNCT
inlawrev-3310	634	384	10	10	NUM
inlawrev-3310	634	385	-	-	SYM
inlawrev-3310	634	386	3	3	NUM
inlawrev-3310	634	387	and	and	CCONJ
inlawrev-3310	634	388	6	6	NUM
inlawrev-3310	634	389	-	-	SYM
inlawrev-3310	634	390	2.5	2.5	NUM
inlawrev-3310	634	391	-	-	PUNCT
inlawrev-3310	634	392	10	10	NUM
inlawrev-3310	634	393	-	-	SYM
inlawrev-3310	634	394	4	4	NUM
inlawrev-3310	634	395	,	,	PUNCT
inlawrev-3310	634	396	concerning	concern	VERB
inlawrev-3310	634	397	cites	cite	VERB
inlawrev-3310	634	398	to	to	ADP
inlawrev-3310	634	399	laws	law	NOUN
inlawrev-3310	634	400	prior	prior	ADV
inlawrev-3310	634	401	to	to	ADP
inlawrev-3310	634	402	the	the	DET
inlawrev-3310	634	403	recodification	recodification	NOUN
inlawrev-3310	634	404	;	;	PUNCT
inlawrev-3310	634	405	section	section	NOUN
inlawrev-3310	634	406	6	6	NUM
inlawrev-3310	634	407	-	-	SYM
inlawrev-3310	634	408	3	3	NUM
inlawrev-3310	634	409	-	-	SYM
inlawrev-3310	634	410	5	5	NUM
inlawrev-3310	634	411	-	-	SYM
inlawrev-3310	634	412	2	2	NUM
inlawrev-3310	634	413	,	,	PUNCT
inlawrev-3310	634	414	which	which	PRON
inlawrev-3310	634	415	set	set	VERB
inlawrev-3310	634	416	the	the	DET
inlawrev-3310	634	417	dates	date	NOUN
inlawrev-3310	634	418	for	for	ADP
inlawrev-3310	634	419	reciprocity	reciprocity	NOUN
inlawrev-3310	634	420	with	with	ADP
inlawrev-3310	634	421	other	other	ADJ
inlawrev-3310	634	422	states	state	NOUN
inlawrev-3310	634	423	for	for	ADP
inlawrev-3310	634	424	the	the	DET
inlawrev-3310	634	425	individual	individual	ADJ
inlawrev-3310	634	426	adjusted	adjust	VERB
inlawrev-3310	634	427	gross	gross	ADJ
inlawrev-3310	634	428	income	income	NOUN
inlawrev-3310	634	429	tax	tax	NOUN
inlawrev-3310	634	430	at	at	ADP
inlawrev-3310	634	431	june	june	PROPN
inlawrev-3310	634	432	30	30	NUM
inlawrev-3310	634	433	,	,	PUNCT
inlawrev-3310	634	434	1962	1962	NUM
inlawrev-3310	634	435	;	;	PUNCT
inlawrev-3310	634	436	section	section	NOUN
inlawrev-3310	634	437	6	6	NUM
inlawrev-3310	634	438	-	-	SYM
inlawrev-3310	634	439	3	3	NUM
inlawrev-3310	634	440	-	-	PUNCT
inlawrev-3310	634	441	8	8	NUM
inlawrev-3310	634	442	-	-	SYM
inlawrev-3310	634	443	3	3	NUM
inlawrev-3310	634	444	,	,	PUNCT
inlawrev-3310	634	445	which	which	PRON
inlawrev-3310	634	446	set	set	VERB
inlawrev-3310	634	447	the	the	DET
inlawrev-3310	634	448	effective	effective	ADJ
inlawrev-3310	634	449	date	date	NOUN
inlawrev-3310	634	450	for	for	ADP
inlawrev-3310	634	451	the	the	DET
inlawrev-3310	634	452	supplemental	supplemental	ADJ
inlawrev-3310	634	453	net	net	ADJ
inlawrev-3310	634	454	income	income	NOUN
inlawrev-3310	634	455	tax	tax	NOUN
inlawrev-3310	634	456	at	at	ADP
inlawrev-3310	634	457	january	january	PROPN
inlawrev-3310	634	458	1	1	NUM
inlawrev-3310	634	459	,	,	PUNCT
inlawrev-3310	634	460	1972	1972	NUM
inlawrev-3310	634	461	;	;	PUNCT
inlawrev-3310	634	462	section	section	NOUN
inlawrev-3310	634	463	6	6	NUM
inlawrev-3310	634	464	-	-	SYM
inlawrev-3310	634	465	3.1	3.1	NUM
inlawrev-3310	634	466	-	-	SYM
inlawrev-3310	634	467	3	3	NUM
inlawrev-3310	634	468	,	,	PUNCT
inlawrev-3310	634	469	which	which	PRON
inlawrev-3310	634	470	provided	provide	VERB
inlawrev-3310	634	471	for	for	ADP
inlawrev-3310	634	472	the	the	DET
inlawrev-3310	634	473	credit	credit	NOUN
inlawrev-3310	634	474	for	for	ADP
inlawrev-3310	634	475	donations	donation	NOUN
inlawrev-3310	634	476	of	of	ADP
inlawrev-3310	634	477	high	high	ADJ
inlawrev-3310	634	478	technology	technology	NOUN
inlawrev-3310	634	479	equipment	equipment	NOUN
inlawrev-3310	634	480	to	to	ADP
inlawrev-3310	634	481	schools	school	NOUN
inlawrev-3310	634	482	(	(	PUNCT
inlawrev-3310	634	483	this	this	DET
inlawrev-3310	634	484	credit	credit	NOUN
inlawrev-3310	634	485	only	only	ADV
inlawrev-3310	634	486	applied	apply	VERB
inlawrev-3310	634	487	to	to	ADP
inlawrev-3310	634	488	donations	donation	NOUN
inlawrev-3310	634	489	made	make	VERB
inlawrev-3310	634	490	before	before	ADP
inlawrev-3310	634	491	january	january	PROPN
inlawrev-3310	634	492	1	1	NUM
inlawrev-3310	634	493	,	,	PUNCT
inlawrev-3310	634	494	1986	1986	NUM
inlawrev-3310	634	495	)	)	PUNCT
inlawrev-3310	634	496	;	;	PUNCT
inlawrev-3310	634	497	and	and	CCONJ
inlawrev-3310	634	498	section	section	NOUN
inlawrev-3310	634	499	6	6	NUM
inlawrev-3310	634	500	-	-	SYM
inlawrev-3310	634	501	3.5	3.5	NUM
inlawrev-3310	634	502	-	-	PUNCT
inlawrev-3310	634	503	3	3	NUM
inlawrev-3310	634	504	,	,	PUNCT
inlawrev-3310	634	505	which	which	PRON
inlawrev-3310	634	506	provided	provide	VERB
inlawrev-3310	634	507	for	for	ADP
inlawrev-3310	634	508	the	the	DET
inlawrev-3310	634	509	occupation	occupation	NOUN
inlawrev-3310	634	510	income	income	NOUN
inlawrev-3310	634	511	tax	tax	NOUN
inlawrev-3310	634	512	later	later	ADV
inlawrev-3310	634	513	declared	declare	VERB
inlawrev-3310	634	514	unconstitutional	unconstitutional	ADJ
inlawrev-3310	634	515	by	by	ADP
inlawrev-3310	634	516	the	the	DET
inlawrev-3310	634	517	supreme	supreme	PROPN
inlawrev-3310	634	518	court	court	PROPN
inlawrev-3310	634	519	.	.	PUNCT
inlawrev-3310	635	1	the	the	DET
inlawrev-3310	635	2	two	two	NUM
inlawrev-3310	635	3	noncode	noncode	ADJ
inlawrev-3310	635	4	provisions	provision	NOUN
inlawrev-3310	635	5	which	which	PRON
inlawrev-3310	635	6	were	be	AUX
inlawrev-3310	635	7	repealed	repeal	VERB
inlawrev-3310	635	8	are	be	AUX
inlawrev-3310	635	9	section	section	NOUN
inlawrev-3310	635	10	6	6	NUM
inlawrev-3310	635	11	-	-	SYM
inlawrev-3310	635	12	2.1	2.1	NUM
inlawrev-3310	635	13	-	-	PUNCT
inlawrev-3310	635	14	5	5	NUM
inlawrev-3310	635	15	-	-	SYM
inlawrev-3310	635	16	1	1	NUM
inlawrev-3310	635	17	ofthe	ofthe	PROPN
inlawrev-3310	635	18	indiana	indiana	PROPN
inlawrev-3310	635	19	code	code	PROPN
inlawrev-3310	635	20	,	,	PUNCT
inlawrev-3310	635	21	concerning	concern	VERB
inlawrev-3310	635	22	quarterly	quarterly	ADJ
inlawrev-3310	635	23	estimated	estimate	VERB
inlawrev-3310	635	24	gross	gross	ADJ
inlawrev-3310	635	25	income	income	NOUN
inlawrev-3310	635	26	tax	tax	NOUN
inlawrev-3310	635	27	payment	payment	NOUN
inlawrev-3310	635	28	dates	date	NOUN
inlawrev-3310	635	29	,	,	PUNCT
inlawrev-3310	635	30	and	and	CCONJ
inlawrev-3310	635	31	section	section	NOUN
inlawrev-3310	635	32	6	6	NUM
inlawrev-3310	635	33	-	-	SYM
inlawrev-3310	635	34	3	3	NUM
inlawrev-3310	635	35	-	-	PUNCT
inlawrev-3310	635	36	4	4	NUM
inlawrev-3310	635	37	-	-	SYM
inlawrev-3310	635	38	4	4	NUM
inlawrev-3310	635	39	,	,	PUNCT
inlawrev-3310	635	40	concerning	concern	VERB
inlawrev-3310	635	41	quarterly	quarterly	ADJ
inlawrev-3310	635	42	estimated	estimate	VERB
inlawrev-3310	635	43	adjusted	adjust	VERB
inlawrev-3310	635	44	gross	gross	ADJ
inlawrev-3310	635	45	income	income	NOUN
inlawrev-3310	635	46	tax	tax	NOUN
inlawrev-3310	635	47	payment	payment	NOUN
inlawrev-3310	635	48	dates	date	NOUN
inlawrev-3310	635	49	.	.	PUNCT
inlawrev-3310	635	50	^^"^	^^"^	X
inlawrev-3310	635	51	206	206	NUM
inlawrev-3310	635	52	.	.	PUNCT
inlawrev-3310	636	1	i	i	PRON
inlawrev-3310	636	2	d.	d.	PROPN
inlawrev-3310	636	3	207	207	NUM
inlawrev-3310	636	4	.	.	PUNCT
inlawrev-3310	637	1	i	i	PRON
inlawrev-3310	637	2	d.	d.	PROPN
inlawrev-3310	637	3	208	208	NUM
inlawrev-3310	637	4	.	.	PUNCT
inlawrev-3310	638	1	i	i	PRON
inlawrev-3310	638	2	d	d	PROPN
inlawrev-3310	638	3	209	209	NUM
inlawrev-3310	638	4	.	.	PUNCT
inlawrev-3310	639	1	i	i	PRON
inlawrev-3310	639	2	d	d	PROPN
inlawrev-3310	639	3	210	210	NUM
inlawrev-3310	639	4	.	.	PUNCT
inlawrev-3310	640	1	i	i	PRON
inlawrev-3310	640	2	d	d	PROPN
inlawrev-3310	640	3	§	§	PROPN
inlawrev-3310	640	4	36	36	NUM
inlawrev-3310	640	5	-	-	SYM
inlawrev-3310	640	6	7	7	NUM
inlawrev-3310	640	7	-	-	PUNCT
inlawrev-3310	640	8	31.3	31.3	NUM
inlawrev-3310	640	9	-	-	SYM
inlawrev-3310	640	10	1	1	NUM
inlawrev-3310	640	11	(	(	PUNCT
inlawrev-3310	640	12	effective	effective	ADJ
inlawrev-3310	640	13	june	june	PROPN
inlawrev-3310	640	14	4	4	NUM
inlawrev-3310	640	15	,	,	PUNCT
inlawrev-3310	640	16	1997	1997	NUM
inlawrev-3310	640	17	)	)	PUNCT
inlawrev-3310	640	18	.	.	PUNCT
inlawrev-3310	641	1	211	211	NUM
inlawrev-3310	641	2	.	.	PUNCT
inlawrev-3310	642	1	i	i	PRON
inlawrev-3310	642	2	d	d	PROPN
inlawrev-3310	642	3	1\1	1\1	PROPN
inlawrev-3310	642	4	.	.	PUNCT
inlawrev-3310	643	1	h.r	h.r	PROPN
inlawrev-3310	643	2	.	.	PROPN
inlawrev-3310	643	3	1633	1633	NUM
inlawrev-3310	643	4	,	,	PUNCT
inlawrev-3310	643	5	1	1	NUM
inlawrev-3310	643	6	10th	10th	ADJ
inlawrev-3310	643	7	leg	leg	NOUN
inlawrev-3310	643	8	.	.	PUNCT
inlawrev-3310	643	9	,	,	PUNCT
inlawrev-3310	643	10	1st	1st	ADJ
inlawrev-3310	643	11	reg	reg	NOUN
inlawrev-3310	643	12	.	.	PUNCT
inlawrev-3310	644	1	sess	sess	PROPN
inlawrev-3310	644	2	.	.	PUNCT
inlawrev-3310	645	1	§	§	PROPN
inlawrev-3310	645	2	1	1	NUM
inlawrev-3310	645	3	1	1	NUM
inlawrev-3310	645	4	(	(	PUNCT
inlawrev-3310	645	5	ind	ind	NOUN
inlawrev-3310	645	6	.	.	PUNCT
inlawrev-3310	645	7	1997	1997	NUM
inlawrev-3310	645	8	)	)	PUNCT
inlawrev-3310	645	9	(	(	PUNCT
inlawrev-3310	645	10	effective	effective	ADJ
inlawrev-3310	645	11	may	may	PROPN
inlawrev-3310	645	12	13	13	NUM
inlawrev-3310	645	13	,	,	PUNCT
inlawrev-3310	645	14	1997	1997	NUM
inlawrev-3310	645	15	)	)	PUNCT
inlawrev-3310	645	16	.	.	PUNCT
inlawrev-3310	646	1	213	213	NUM
inlawrev-3310	646	2	.	.	PUNCT
inlawrev-3310	647	1	h.r	h.r	PROPN
inlawrev-3310	647	2	.	.	PROPN
inlawrev-3310	647	3	1784	1784	NUM
inlawrev-3310	647	4	,	,	PUNCT
inlawrev-3310	647	5	110th	110th	ADJ
inlawrev-3310	647	6	leg	leg	NOUN
inlawrev-3310	647	7	.	.	PUNCT
inlawrev-3310	647	8	,	,	PUNCT
inlawrev-3310	647	9	1st	1st	ADJ
inlawrev-3310	647	10	reg	reg	NOUN
inlawrev-3310	647	11	.	.	PUNCT
inlawrev-3310	648	1	sess	sess	PROPN
inlawrev-3310	648	2	.	.	PUNCT
inlawrev-3310	649	1	§	§	PROPN
inlawrev-3310	649	2	31	31	NUM
inlawrev-3310	649	3	(	(	PUNCT
inlawrev-3310	649	4	ind	ind	NOUN
inlawrev-3310	649	5	.	.	PUNCT
inlawrev-3310	649	6	1997	1997	NUM
inlawrev-3310	649	7	)	)	PUNCT
inlawrev-3310	649	8	(	(	PUNCT
inlawrev-3310	649	9	effective	effective	ADJ
inlawrev-3310	649	10	may	may	PROPN
inlawrev-3310	649	11	13	13	NUM
inlawrev-3310	649	12	,	,	PUNCT
inlawrev-3310	649	13	1997	1997	NUM
inlawrev-3310	649	14	)	)	PUNCT
inlawrev-3310	649	15	.	.	PUNCT
inlawrev-3310	650	1	214	214	NUM
inlawrev-3310	650	2	.	.	PUNCT
inlawrev-3310	651	1	s.	s.	PROPN
inlawrev-3310	651	2	6	6	NUM
inlawrev-3310	651	3	,	,	PUNCT
inlawrev-3310	651	4	1	1	NUM
inlawrev-3310	651	5	10th	10th	ADJ
inlawrev-3310	651	6	leg	leg	NOUN
inlawrev-3310	651	7	.	.	PUNCT
inlawrev-3310	651	8	,	,	PUNCT
inlawrev-3310	651	9	1st	1st	PROPN
inlawrev-3310	651	10	spec	spec	NOUN
inlawrev-3310	651	11	.	.	PUNCT
inlawrev-3310	652	1	sess	sess	PROPN
inlawrev-3310	652	2	.	.	PUNCT
inlawrev-3310	653	1	§	§	PROPN
inlawrev-3310	653	2	95	95	NUM
inlawrev-3310	653	3	(	(	PUNCT
inlawrev-3310	653	4	ind	ind	NOUN
inlawrev-3310	653	5	.	.	PUNCT
inlawrev-3310	653	6	1997	1997	NUM
inlawrev-3310	653	7	)	)	PUNCT
inlawrev-3310	653	8	(	(	PUNCT
inlawrev-3310	653	9	effective	effective	ADJ
inlawrev-3310	653	10	july	july	PROPN
inlawrev-3310	653	11	1	1	NUM
inlawrev-3310	653	12	,	,	PUNCT
inlawrev-3310	653	13	1997	1997	NUM
inlawrev-3310	653	14	)	)	PUNCT
inlawrev-3310	653	15	.	.	PUNCT
inlawrev-3310	654	1	800	800	NUM
inlawrev-3310	654	2	indiana	indiana	PROPN
inlawrev-3310	654	3	law	law	PROPN
inlawrev-3310	654	4	review	review	NOUN
inlawrev-3310	654	5	[	[	X
inlawrev-3310	654	6	vol	vol	NOUN
inlawrev-3310	654	7	.	.	NOUN
inlawrev-3310	654	8	3	3	NUM
inlawrev-3310	654	9	1	1	NUM
inlawrev-3310	654	10	:	:	SYM
inlawrev-3310	654	11	781	781	NUM
inlawrev-3310	654	12	ii	ii	NOUN
inlawrev-3310	654	13	.	.	PUNCT
inlawrev-3310	655	1	indiana	indiana	PROPN
inlawrev-3310	655	2	tax	tax	PROPN
inlawrev-3310	655	3	court	court	NOUN
inlawrev-3310	655	4	opinions	opinion	NOUN
inlawrev-3310	655	5	and	and	CCONJ
inlawrev-3310	655	6	decisions	decision	NOUN
inlawrev-3310	655	7	a.	a.	PROPN
inlawrev-3310	655	8	indiana	indiana	PROPN
inlawrev-3310	655	9	income	income	PROPN
inlawrev-3310	655	10	taxes	taxis	NOUN
inlawrev-3310	655	11	—	—	PUNCT
inlawrev-3310	655	12	indiana	indiana	PROPN
inlawrev-3310	655	13	gross	gross	ADJ
inlawrev-3310	655	14	income	income	NOUN
inlawrev-3310	655	15	tax	tax	NOUN
inlawrev-3310	655	16	(	(	PUNCT
inlawrev-3310	655	17	igit	igit	PROPN
inlawrev-3310	655	18	)	)	PUNCT
inlawrev-3310	655	19	i.	i.	PROPN
inlawrev-3310	655	20	cooper	cooper	PROPN
inlawrev-3310	655	21	industries	industries	PROPN
inlawrev-3310	655	22	,	,	PUNCT
inlawrev-3310	655	23	inc	inc	PROPN
inlawrev-3310	655	24	.	.	PROPN
inlawrev-3310	656	1	v.	v.	PROPN
inlawrev-3310	656	2	indiana	indiana	PROPN
inlawrev-3310	656	3	department	department	PROPN
inlawrev-3310	656	4	ofstate	ofstate	PROPN
inlawrev-3310	656	5	revenue}^^—in	revenue}^^—in	NOUN
inlawrev-3310	656	6	this	this	DET
inlawrev-3310	656	7	case	case	NOUN
inlawrev-3310	656	8	,	,	PUNCT
inlawrev-3310	656	9	the	the	DET
inlawrev-3310	656	10	petitioners	petitioner	NOUN
inlawrev-3310	656	11	were	be	AUX
inlawrev-3310	656	12	a	a	DET
inlawrev-3310	656	13	group	group	NOUN
inlawrev-3310	656	14	of	of	ADP
inlawrev-3310	656	15	corporations	corporation	NOUN
inlawrev-3310	656	16	operating	operate	VERB
inlawrev-3310	656	17	as	as	ADP
inlawrev-3310	656	18	a	a	DET
inlawrev-3310	656	19	unitary	unitary	ADJ
inlawrev-3310	656	20	business	business	NOUN
inlawrev-3310	656	21	.	.	PUNCT
inlawrev-3310	657	1	during	during	ADP
inlawrev-3310	657	2	1988	1988	NUM
inlawrev-3310	657	3	,	,	PUNCT
inlawrev-3310	657	4	the	the	DET
inlawrev-3310	657	5	common	common	ADJ
inlawrev-3310	657	6	parent	parent	NOUN
inlawrev-3310	657	7	ofthe	ofthe	NOUN
inlawrev-3310	657	8	group	group	NOUN
inlawrev-3310	657	9	filed	file	VERB
inlawrev-3310	657	10	the	the	DET
inlawrev-3310	657	11	parent	parent	NOUN
inlawrev-3310	657	12	's	's	PART
inlawrev-3310	657	13	federal	federal	ADJ
inlawrev-3310	657	14	income	income	NOUN
inlawrev-3310	657	15	tax	tax	NOUN
inlawrev-3310	657	16	return	return	NOUN
inlawrev-3310	657	17	on	on	ADP
inlawrev-3310	657	18	a	a	DET
inlawrev-3310	657	19	consolidated	consolidated	ADJ
inlawrev-3310	657	20	basis	basis	NOUN
inlawrev-3310	657	21	.	.	PUNCT
inlawrev-3310	658	1	for	for	ADP
inlawrev-3310	658	2	purposes	purpose	NOUN
inlawrev-3310	658	3	ofindiana	ofindiana	NOUN
inlawrev-3310	658	4	income	income	NOUN
inlawrev-3310	658	5	taxes	taxis	NOUN
inlawrev-3310	658	6	,	,	PUNCT
inlawrev-3310	658	7	however	however	ADV
inlawrev-3310	658	8	,	,	PUNCT
inlawrev-3310	658	9	the	the	DET
inlawrev-3310	658	10	parent	parent	NOUN
inlawrev-3310	658	11	and	and	CCONJ
inlawrev-3310	658	12	those	those	DET
inlawrev-3310	658	13	member	member	NOUN
inlawrev-3310	658	14	corporations	corporation	NOUN
inlawrev-3310	658	15	with	with	ADP
inlawrev-3310	658	16	ties	tie	NOUN
inlawrev-3310	658	17	to	to	ADP
inlawrev-3310	658	18	indiana	indiana	PROPN
inlawrev-3310	658	19	used	use	VERB
inlawrev-3310	658	20	the	the	DET
inlawrev-3310	658	21	combined	combine	VERB
inlawrev-3310	658	22	reporting	reporting	NOUN
inlawrev-3310	658	23	method	method	NOUN
inlawrev-3310	658	24	.	.	PUNCT
inlawrev-3310	659	1	also	also	ADV
inlawrev-3310	659	2	,	,	PUNCT
inlawrev-3310	659	3	during	during	ADP
inlawrev-3310	659	4	1988	1988	NUM
inlawrev-3310	659	5	,	,	PUNCT
inlawrev-3310	659	6	the	the	DET
inlawrev-3310	659	7	parent	parent	NOUN
inlawrev-3310	659	8	sold	sell	VERB
inlawrev-3310	659	9	two	two	NUM
inlawrev-3310	659	10	subsidiaries	subsidiary	NOUN
inlawrev-3310	659	11	and	and	CCONJ
inlawrev-3310	659	12	,	,	PUNCT
inlawrev-3310	659	13	as	as	SCONJ
inlawrev-3310	659	14	required	require	VERB
inlawrev-3310	659	15	by	by	ADP
inlawrev-3310	659	16	federal	federal	ADJ
inlawrev-3310	659	17	regulations	regulation	NOUN
inlawrev-3310	659	18	,	,	PUNCT
inlawrev-3310	659	19	included	include	VERB
inlawrev-3310	659	20	the	the	DET
inlawrev-3310	659	21	"	"	PUNCT
inlawrev-3310	659	22	excess	excess	ADJ
inlawrev-3310	659	23	loss	loss	NOUN
inlawrev-3310	659	24	account	account	NOUN
inlawrev-3310	659	25	"	"	PUNCT
inlawrev-3310	659	26	income	income	NOUN
inlawrev-3310	659	27	associated	associate	VERB
inlawrev-3310	659	28	with	with	ADP
inlawrev-3310	659	29	those	those	DET
inlawrev-3310	659	30	entities	entity	NOUN
inlawrev-3310	659	31	in	in	ADP
inlawrev-3310	659	32	the	the	DET
inlawrev-3310	659	33	parent	parent	NOUN
inlawrev-3310	659	34	's	's	PART
inlawrev-3310	659	35	federal	federal	ADJ
inlawrev-3310	659	36	consolidated	consolidated	ADJ
inlawrev-3310	659	37	taxable	taxable	ADJ
inlawrev-3310	659	38	income.^*^	income.^*^	NOUN
inlawrev-3310	659	39	inasmuch	inasmuch	ADJ
inlawrev-3310	659	40	as	as	SCONJ
inlawrev-3310	659	41	the	the	DET
inlawrev-3310	659	42	indiana	indiana	PROPN
inlawrev-3310	659	43	adjusted	adjust	VERB
inlawrev-3310	659	44	gross	gross	ADJ
inlawrev-3310	659	45	income	income	NOUN
inlawrev-3310	659	46	tax	tax	NOUN
inlawrev-3310	659	47	computation	computation	NOUN
inlawrev-3310	659	48	begins	begin	VERB
inlawrev-3310	659	49	with	with	ADP
inlawrev-3310	659	50	the	the	DET
inlawrev-3310	659	51	taxpayer	taxpayer	NOUN
inlawrev-3310	659	52	's	's	PART
inlawrev-3310	659	53	federal	federal	ADJ
inlawrev-3310	659	54	taxable	taxable	ADJ
inlawrev-3310	659	55	income	income	NOUN
inlawrev-3310	659	56	,	,	PUNCT
inlawrev-3310	659	57	the	the	DET
inlawrev-3310	659	58	idsr	idsr	NOUN
inlawrev-3310	659	59	decided	decide	VERB
inlawrev-3310	659	60	that	that	SCONJ
inlawrev-3310	659	61	cooper	cooper	PROPN
inlawrev-3310	659	62	industries	industry	NOUN
inlawrev-3310	659	63	(	(	PUNCT
inlawrev-3310	659	64	"	"	PUNCT
inlawrev-3310	659	65	cooper	cooper	NOUN
inlawrev-3310	659	66	"	"	PUNCT
inlawrev-3310	659	67	)	)	PUNCT
inlawrev-3310	659	68	was	be	AUX
inlawrev-3310	659	69	required	require	VERB
inlawrev-3310	659	70	to	to	PART
inlawrev-3310	659	71	include	include	VERB
inlawrev-3310	659	72	the	the	DET
inlawrev-3310	659	73	excess	excess	ADJ
inlawrev-3310	659	74	loss	loss	NOUN
inlawrev-3310	659	75	account	account	NOUN
inlawrev-3310	659	76	income	income	NOUN
inlawrev-3310	659	77	in	in	ADP
inlawrev-3310	659	78	its	its	PRON
inlawrev-3310	659	79	indiana	indiana	NOUN
inlawrev-3310	659	80	adjusted	adjust	VERB
inlawrev-3310	659	81	gross	gross	ADJ
inlawrev-3310	659	82	income	income	NOUN
inlawrev-3310	659	83	,	,	PUNCT
inlawrev-3310	659	84	and	and	CCONJ
inlawrev-3310	659	85	cooper	cooper	NOUN
inlawrev-3310	659	86	challenged	challenge	VERB
inlawrev-3310	659	87	that	that	SCONJ
inlawrev-3310	659	88	determination	determination	NOUN
inlawrev-3310	659	89	in	in	ADP
inlawrev-3310	659	90	the	the	DET
inlawrev-3310	659	91	indiana	indiana	PROPN
inlawrev-3310	659	92	tax	tax	NOUN
inlawrev-3310	659	93	court	court	NOUN
inlawrev-3310	659	94	.	.	PUNCT
inlawrev-3310	660	1	the	the	DET
inlawrev-3310	660	2	court	court	NOUN
inlawrev-3310	660	3	held	hold	VERB
inlawrev-3310	660	4	that	that	SCONJ
inlawrev-3310	660	5	"	"	PUNCT
inlawrev-3310	660	6	excess	excess	ADJ
inlawrev-3310	660	7	loss	loss	NOUN
inlawrev-3310	660	8	account	account	NOUN
inlawrev-3310	660	9	income	income	NOUN
inlawrev-3310	660	10	from	from	ADP
inlawrev-3310	660	11	a	a	DET
inlawrev-3310	660	12	consolidated	consolidated	ADJ
inlawrev-3310	660	13	federal	federal	ADJ
inlawrev-3310	660	14	return	return	NOUN
inlawrev-3310	660	15	does	do	AUX
inlawrev-3310	660	16	not	not	PART
inlawrev-3310	660	17	constitute	constitute	VERB
inlawrev-3310	660	18	income	income	NOUN
inlawrev-3310	660	19	for	for	ADP
inlawrev-3310	660	20	the	the	DET
inlawrev-3310	660	21	purposes	purpose	NOUN
inlawrev-3310	660	22	of	of	ADP
inlawrev-3310	660	23	a	a	DET
inlawrev-3310	660	24	combined	combined	ADJ
inlawrev-3310	660	25	indiana	indiana	PROPN
inlawrev-3310	660	26	return	return	NOUN
inlawrev-3310	660	27	.	.	PUNCT
inlawrev-3310	661	1	"^	"^	PRON
inlawrev-3310	661	2	'	'	PUNCT
inlawrev-3310	661	3	^	^	PUNCT
inlawrev-3310	661	4	beginning	begin	VERB
inlawrev-3310	661	5	in	in	ADP
inlawrev-3310	661	6	1985	1985	NUM
inlawrev-3310	661	7	and	and	CCONJ
inlawrev-3310	661	8	continuing	continue	VERB
inlawrev-3310	661	9	through	through	ADP
inlawrev-3310	661	10	1988	1988	NUM
inlawrev-3310	661	11	,	,	PUNCT
inlawrev-3310	661	12	cooper	cooper	NOUN
inlawrev-3310	661	13	filed	file	VERB
inlawrev-3310	661	14	its	its	PRON
inlawrev-3310	661	15	indiana	indiana	PROPN
inlawrev-3310	661	16	income	income	NOUN
inlawrev-3310	661	17	tax	tax	NOUN
inlawrev-3310	661	18	returns	return	NOUN
inlawrev-3310	661	19	on	on	ADP
inlawrev-3310	661	20	a	a	DET
inlawrev-3310	661	21	combined	combined	ADJ
inlawrev-3310	661	22	basis	basis	NOUN
inlawrev-3310	661	23	,	,	PUNCT
inlawrev-3310	661	24	joined	join	VERB
inlawrev-3310	661	25	by	by	ADP
inlawrev-3310	661	26	the	the	DET
inlawrev-3310	661	27	affiliates	affiliate	NOUN
inlawrev-3310	661	28	,	,	PUNCT
inlawrev-3310	661	29	the	the	DET
inlawrev-3310	661	30	rig	rig	NOUN
inlawrev-3310	661	31	companies	company	NOUN
inlawrev-3310	661	32	,	,	PUNCT
inlawrev-3310	661	33	and	and	CCONJ
inlawrev-3310	661	34	approximately	approximately	ADV
inlawrev-3310	661	35	thirty	thirty	NUM
inlawrev-3310	661	36	other	other	ADJ
inlawrev-3310	661	37	related	related	ADJ
inlawrev-3310	661	38	companies	company	NOUN
inlawrev-3310	661	39	.	.	PUNCT
inlawrev-3310	662	1	the	the	DET
inlawrev-3310	662	2	combined	combine	VERB
inlawrev-3310	662	3	reporting	reporting	NOUN
inlawrev-3310	662	4	method	method	NOUN
inlawrev-3310	662	5	was	be	AUX
inlawrev-3310	662	6	an	an	DET
inlawrev-3310	662	7	alternative	alternative	NOUN
inlawrev-3310	662	8	to	to	ADP
inlawrev-3310	662	9	indiana	indiana	PROPN
inlawrev-3310	662	10	's	's	PART
inlawrev-3310	662	11	standard	standard	ADJ
inlawrev-3310	662	12	three	three	NUM
inlawrev-3310	662	13	-	-	PUNCT
inlawrev-3310	662	14	factor	factor	NOUN
inlawrev-3310	662	15	apportionment	apportionment	ADJ
inlawrev-3310	662	16	scheme	scheme	NOUN
inlawrev-3310	662	17	.	.	PUNCT
inlawrev-3310	663	1	by	by	ADP
inlawrev-3310	663	2	this	this	DET
inlawrev-3310	663	3	method	method	NOUN
inlawrev-3310	663	4	,	,	PUNCT
inlawrev-3310	663	5	a	a	DET
inlawrev-3310	663	6	group	group	NOUN
inlawrev-3310	663	7	of	of	ADP
inlawrev-3310	663	8	corporations	corporation	NOUN
inlawrev-3310	663	9	operating	operate	VERB
inlawrev-3310	663	10	as	as	ADP
inlawrev-3310	663	11	a	a	DET
inlawrev-3310	663	12	unitary	unitary	ADJ
inlawrev-3310	663	13	business	business	NOUN
inlawrev-3310	663	14	could	could	AUX
inlawrev-3310	663	15	aggregate	aggregate	VERB
inlawrev-3310	663	16	their	their	PRON
inlawrev-3310	663	17	earnings	earning	NOUN
inlawrev-3310	663	18	before	before	ADP
inlawrev-3310	663	19	apportionment.^'^	apportionment.^'^	PROPN
inlawrev-3310	663	20	the	the	DET
inlawrev-3310	663	21	indiana	indiana	PROPN
inlawrev-3310	663	22	code	code	PROPN
inlawrev-3310	663	23	stated	state	VERB
inlawrev-3310	663	24	that	that	SCONJ
inlawrev-3310	663	25	"	"	PUNCT
inlawrev-3310	663	26	[	[	X
inlawrev-3310	663	27	i]f	i]f	ADP
inlawrev-3310	663	28	the	the	DET
inlawrev-3310	663	29	allocation	allocation	NOUN
inlawrev-3310	663	30	and	and	CCONJ
inlawrev-3310	663	31	apportionment	apportionment	ADJ
inlawrev-3310	663	32	provisions	provision	NOUN
inlawrev-3310	663	33	of	of	ADP
inlawrev-3310	663	34	[	[	X
inlawrev-3310	663	35	article	article	NOUN
inlawrev-3310	663	36	3	3	NUM
inlawrev-3310	663	37	]	]	PUNCT
inlawrev-3310	663	38	do	do	AUX
inlawrev-3310	663	39	not	not	PART
inlawrev-3310	663	40	fairly	fairly	ADV
inlawrev-3310	663	41	represent	represent	VERB
inlawrev-3310	663	42	the	the	DET
inlawrev-3310	663	43	taxpayer	taxpayer	NOUN
inlawrev-3310	663	44	's	's	PART
inlawrev-3310	663	45	income	income	NOUN
inlawrev-3310	663	46	derived	derive	VERB
inlawrev-3310	663	47	from	from	ADP
inlawrev-3310	663	48	sources	source	NOUN
inlawrev-3310	663	49	within	within	ADP
inlawrev-3310	663	50	the	the	DET
inlawrev-3310	663	51	state	state	NOUN
inlawrev-3310	663	52	of	of	ADP
inlawrev-3310	663	53	indiana	indiana	PROPN
inlawrev-3310	663	54	,	,	PUNCT
inlawrev-3310	663	55	the	the	DET
inlawrev-3310	663	56	taxpayer	taxpayer	NOUN
inlawrev-3310	663	57	may	may	AUX
inlawrev-3310	663	58	petition	petition	VERB
inlawrev-3310	663	59	for	for	ADP
inlawrev-3310	663	60	or	or	CCONJ
inlawrev-3310	663	61	the	the	DET
inlawrev-3310	663	62	[	[	X
inlawrev-3310	663	63	idsr	idsr	NOUN
inlawrev-3310	663	64	]	]	PUNCT
inlawrev-3310	663	65	may	may	AUX
inlawrev-3310	663	66	require	require	VERB
inlawrev-3310	663	67	.	.	PUNCT
inlawrev-3310	663	68	.	.	PUNCT
inlawrev-3310	663	69	.	.	PUNCT
inlawrev-3310	664	1	the	the	DET
inlawrev-3310	664	2	employment	employment	NOUN
inlawrev-3310	664	3	of	of	ADP
inlawrev-3310	664	4	any	any	DET
inlawrev-3310	664	5	other	other	ADJ
inlawrev-3310	664	6	method	method	NOUN
inlawrev-3310	664	7	to	to	PART
inlawrev-3310	664	8	effectuate	effectuate	VERB
inlawrev-3310	664	9	an	an	DET
inlawrev-3310	664	10	equitable	equitable	ADJ
inlawrev-3310	664	11	allocation	allocation	NOUN
inlawrev-3310	664	12	and	and	CCONJ
inlawrev-3310	664	13	apportionment	apportionment	NOUN
inlawrev-3310	664	14	of	of	ADP
inlawrev-3310	664	15	the	the	DET
inlawrev-3310	664	16	taxpayer	taxpayer	NOUN
inlawrev-3310	664	17	's	's	PART
inlawrev-3310	664	18	income,"^	income,"^	NOUN
inlawrev-3310	664	19	'	'	PUNCT
inlawrev-3310	664	20	^	^	PUNCT
inlawrev-3310	664	21	including	include	VERB
inlawrev-3310	664	22	the	the	DET
inlawrev-3310	664	23	"	"	PUNCT
inlawrev-3310	664	24	combined	combine	VERB
inlawrev-3310	664	25	"	"	PUNCT
inlawrev-3310	664	26	filing	filing	NOUN
inlawrev-3310	664	27	method.^^^	method.^^^	PROPN
inlawrev-3310	664	28	the	the	DET
inlawrev-3310	664	29	code	code	NOUN
inlawrev-3310	664	30	merely	merely	ADV
inlawrev-3310	664	31	defined	define	VERB
inlawrev-3310	664	32	a	a	DET
inlawrev-3310	664	33	"	"	PUNCT
inlawrev-3310	664	34	combined	combined	ADJ
inlawrev-3310	664	35	income	income	NOUN
inlawrev-3310	664	36	tax	tax	NOUN
inlawrev-3310	664	37	return	return	NOUN
inlawrev-3310	664	38	"	"	PUNCT
inlawrev-3310	664	39	as	as	ADP
inlawrev-3310	664	40	"	"	PUNCT
inlawrev-3310	664	41	any	any	DET
inlawrev-3310	664	42	income	income	NOUN
inlawrev-3310	664	43	tax	tax	NOUN
inlawrev-3310	664	44	return	return	NOUN
inlawrev-3310	664	45	on	on	ADP
inlawrev-3310	664	46	which	which	PRON
inlawrev-3310	664	47	one	one	NUM
inlawrev-3310	664	48	(	(	PUNCT
inlawrev-3310	664	49	1	1	NUM
inlawrev-3310	664	50	)	)	PUNCT
inlawrev-3310	664	51	or	or	CCONJ
inlawrev-3310	664	52	more	more	ADJ
inlawrev-3310	664	53	taxpayers	taxpayer	NOUN
inlawrev-3310	664	54	report	report	VERB
inlawrev-3310	664	55	income	income	NOUN
inlawrev-3310	664	56	,	,	PUNCT
inlawrev-3310	664	57	deductions	deduction	NOUN
inlawrev-3310	664	58	,	,	PUNCT
inlawrev-3310	664	59	and	and	CCONJ
inlawrev-3310	664	60	credits	credit	NOUN
inlawrev-3310	664	61	on	on	ADP
inlawrev-3310	664	62	a	a	DET
inlawrev-3310	664	63	combined	combined	ADJ
inlawrev-3310	664	64	basis	basis	NOUN
inlawrev-3310	664	65	with	with	ADP
inlawrev-3310	664	66	one	one	NUM
inlawrev-3310	664	67	(	(	PUNCT
inlawrev-3310	664	68	1	1	NUM
inlawrev-3310	664	69	)	)	PUNCT
inlawrev-3310	664	70	or	or	CCONJ
inlawrev-3310	664	71	more	more	ADJ
inlawrev-3310	664	72	entities	entity	NOUN
inlawrev-3310	664	73	.	.	PUNCT
inlawrev-3310	665	1	"^^	"^^	PROPN
inlawrev-3310	665	2	'	'	PUNCT
inlawrev-3310	665	3	at	at	ADP
inlawrev-3310	665	4	the	the	DET
inlawrev-3310	665	5	time	time	NOUN
inlawrev-3310	665	6	when	when	SCONJ
inlawrev-3310	665	7	cooper	cooper	PROPN
inlawrev-3310	665	8	was	be	AUX
inlawrev-3310	665	9	filing	file	VERB
inlawrev-3310	665	10	on	on	ADP
inlawrev-3310	665	11	a	a	DET
inlawrev-3310	665	12	combined	combined	ADJ
inlawrev-3310	665	13	basis	basis	NOUN
inlawrev-3310	665	14	in	in	ADP
inlawrev-3310	665	15	indiana	indiana	PROPN
inlawrev-3310	665	16	,	,	PUNCT
inlawrev-3310	665	17	cooper	cooper	PROPN
inlawrev-3310	665	18	was	be	AUX
inlawrev-3310	665	19	filing	file	VERB
inlawrev-3310	665	20	on	on	ADP
inlawrev-3310	665	21	a	a	DET
inlawrev-3310	665	22	consolidated	consolidated	ADJ
inlawrev-3310	665	23	basis	basis	NOUN
inlawrev-3310	665	24	for	for	ADP
inlawrev-3310	665	25	federal	federal	ADJ
inlawrev-3310	665	26	tax	tax	NOUN
inlawrev-3310	665	27	purposes	purpose	NOUN
inlawrev-3310	665	28	.	.	PUNCT
inlawrev-3310	666	1	indiana	indiana	PROPN
inlawrev-3310	666	2	also	also	ADV
inlawrev-3310	666	3	215	215	NUM
inlawrev-3310	666	4	.	.	PUNCT
inlawrev-3310	667	1	673	673	NUM
inlawrev-3310	667	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	667	3	1209	1209	NUM
inlawrev-3310	667	4	(	(	PUNCT
inlawrev-3310	667	5	ind	ind	NOUN
inlawrev-3310	667	6	.	.	PUNCT
inlawrev-3310	668	1	t.c	t.c	PROPN
inlawrev-3310	668	2	.	.	PROPN
inlawrev-3310	668	3	1996	1996	NUM
inlawrev-3310	668	4	)	)	PUNCT
inlawrev-3310	668	5	.	.	PUNCT
inlawrev-3310	669	1	216	216	NUM
inlawrev-3310	669	2	.	.	X
inlawrev-3310	669	3	mat	mat	NOUN
inlawrev-3310	669	4	1210	1210	NUM
inlawrev-3310	669	5	-	-	SYM
inlawrev-3310	669	6	11	11	NUM
inlawrev-3310	669	7	.	.	PUNCT
inlawrev-3310	670	1	217	217	NUM
inlawrev-3310	670	2	.	.	PUNCT
inlawrev-3310	671	1	i	i	PRON
inlawrev-3310	671	2	d.	d.	PROPN
inlawrev-3310	671	3	at	at	ADP
inlawrev-3310	671	4	1209	1209	NUM
inlawrev-3310	671	5	-	-	SYM
inlawrev-3310	671	6	10	10	NUM
inlawrev-3310	671	7	(	(	PUNCT
inlawrev-3310	671	8	the	the	DET
inlawrev-3310	671	9	citations	citation	NOUN
inlawrev-3310	671	10	to	to	ADP
inlawrev-3310	671	11	the	the	DET
inlawrev-3310	671	12	federal	federal	ADJ
inlawrev-3310	671	13	regulations	regulation	NOUN
inlawrev-3310	671	14	are	be	AUX
inlawrev-3310	671	15	to	to	ADP
inlawrev-3310	671	16	the	the	DET
inlawrev-3310	671	17	federal	federal	ADJ
inlawrev-3310	671	18	regulations	regulation	NOUN
inlawrev-3310	671	19	that	that	PRON
inlawrev-3310	671	20	were	be	AUX
inlawrev-3310	671	21	in	in	ADP
inlawrev-3310	671	22	existence	existence	NOUN
inlawrev-3310	671	23	during	during	ADP
inlawrev-3310	671	24	1988	1988	NUM
inlawrev-3310	671	25	.	.	PUNCT
inlawrev-3310	671	26	)	)	PUNCT
inlawrev-3310	671	27	.	.	PUNCT
inlawrev-3310	672	1	218	218	NUM
inlawrev-3310	672	2	.	.	PUNCT
inlawrev-3310	673	1	i	i	PRON
inlawrev-3310	673	2	d.	d.	PROPN
inlawrev-3310	673	3	at	at	ADP
inlawrev-3310	673	4	1210	1210	NUM
inlawrev-3310	673	5	.	.	PUNCT
inlawrev-3310	674	1	219	219	NUM
inlawrev-3310	674	2	.	.	PUNCT
inlawrev-3310	675	1	ind	ind	PROPN
inlawrev-3310	675	2	.	.	PUNCT
inlawrev-3310	676	1	code	code	PROPN
inlawrev-3310	676	2	§	§	PROPN
inlawrev-3310	676	3	6	6	NUM
inlawrev-3310	676	4	-	-	SYM
inlawrev-3310	676	5	3	3	NUM
inlawrev-3310	676	6	-	-	PUNCT
inlawrev-3310	676	7	2	2	NUM
inlawrev-3310	676	8	-	-	PUNCT
inlawrev-3310	676	9	2(l)(4	2(l)(4	NUM
inlawrev-3310	676	10	)	)	PUNCT
inlawrev-3310	676	11	(	(	PUNCT
inlawrev-3310	676	12	supp	supp	PROPN
inlawrev-3310	676	13	.	.	PUNCT
inlawrev-3310	676	14	1997	1997	NUM
inlawrev-3310	676	15	)	)	PUNCT
inlawrev-3310	676	16	.	.	PUNCT
inlawrev-3310	677	1	220	220	NUM
inlawrev-3310	677	2	.	.	PUNCT
inlawrev-3310	678	1	i	i	PRON
inlawrev-3310	678	2	d	d	PROPN
inlawrev-3310	678	3	§	§	PROPN
inlawrev-3310	678	4	6	6	NUM
inlawrev-3310	678	5	-	-	SYM
inlawrev-3310	678	6	3	3	NUM
inlawrev-3310	678	7	-	-	PUNCT
inlawrev-3310	678	8	2	2	NUM
inlawrev-3310	678	9	-	-	PUNCT
inlawrev-3310	678	10	2(p	2(p	NUM
inlawrev-3310	678	11	)	)	PUNCT
inlawrev-3310	678	12	,	,	PUNCT
inlawrev-3310	678	13	(	(	PUNCT
inlawrev-3310	678	14	q	q	NOUN
inlawrev-3310	678	15	)	)	PUNCT
inlawrev-3310	678	16	.	.	PUNCT
inlawrev-3310	679	1	221	221	NUM
inlawrev-3310	679	2	.	.	PUNCT
inlawrev-3310	680	1	/^.	/^.	PUNCT
inlawrev-3310	680	2	§	§	VERB
inlawrev-3310	680	3	6	6	NUM
inlawrev-3310	680	4	-	-	SYM
inlawrev-3310	680	5	3	3	NUM
inlawrev-3310	680	6	-	-	PUNCT
inlawrev-3310	680	7	1	1	NUM
inlawrev-3310	680	8	-	-	NUM
inlawrev-3310	680	9	28(1993	28(1993	NUM
inlawrev-3310	680	10	)	)	PUNCT
inlawrev-3310	680	11	.	.	PUNCT
inlawrev-3310	681	1	1998	1998	NUM
inlawrev-3310	681	2	]	]	PUNCT
inlawrev-3310	681	3	taxation	taxation	NOUN
inlawrev-3310	681	4	801	801	NUM
inlawrev-3310	681	5	permitted	permit	VERB
inlawrev-3310	681	6	qualified	qualified	ADJ
inlawrev-3310	681	7	taxpayers	taxpayer	NOUN
inlawrev-3310	681	8	to	to	PART
inlawrev-3310	681	9	file	file	VERB
inlawrev-3310	681	10	consolidated	consolidated	ADJ
inlawrev-3310	681	11	retums.^^^	retums.^^^	NOUN
inlawrev-3310	681	12	the	the	DET
inlawrev-3310	681	13	idsr	idsr	NOUN
inlawrev-3310	681	14	conceded	concede	VERB
inlawrev-3310	681	15	,	,	PUNCT
inlawrev-3310	681	16	however	however	ADV
inlawrev-3310	681	17	,	,	PUNCT
inlawrev-3310	681	18	that	that	PRON
inlawrev-3310	681	19	cooper	cooper	NOUN
inlawrev-3310	681	20	did	do	AUX
inlawrev-3310	681	21	not	not	PART
inlawrev-3310	681	22	make	make	VERB
inlawrev-3310	681	23	an	an	DET
inlawrev-3310	681	24	election	election	NOUN
inlawrev-3310	681	25	to	to	PART
inlawrev-3310	681	26	file	file	VERB
inlawrev-3310	681	27	a	a	DET
inlawrev-3310	681	28	consolidated	consolidated	ADJ
inlawrev-3310	681	29	return	return	NOUN
inlawrev-3310	681	30	in	in	ADP
inlawrev-3310	681	31	indiana	indiana	PROPN
inlawrev-3310	681	32	under	under	ADP
inlawrev-3310	681	33	section	section	NOUN
inlawrev-3310	681	34	6	6	NUM
inlawrev-3310	681	35	-	-	SYM
inlawrev-3310	681	36	3	3	NUM
inlawrev-3310	681	37	-	-	PUNCT
inlawrev-3310	681	38	4	4	NUM
inlawrev-3310	681	39	-	-	SYM
inlawrev-3310	681	40	14	14	NUM
inlawrev-3310	681	41	of	of	ADP
inlawrev-3310	681	42	the	the	DET
inlawrev-3310	681	43	indiana	indiana	PROPN
inlawrev-3310	681	44	code	code	PROPN
inlawrev-3310	681	45	for	for	ADP
inlawrev-3310	681	46	any	any	PRON
inlawrev-3310	681	47	of	of	ADP
inlawrev-3310	681	48	the	the	DET
inlawrev-3310	681	49	taxable	taxable	ADJ
inlawrev-3310	681	50	years	year	NOUN
inlawrev-3310	681	51	1982	1982	NUM
inlawrev-3310	681	52	through	through	ADP
inlawrev-3310	681	53	1988	1988	NUM
inlawrev-3310	681	54	.	.	PUNCT
inlawrev-3310	682	1	the	the	DET
inlawrev-3310	682	2	internal	internal	PROPN
inlawrev-3310	682	3	revenue	revenue	PROPN
inlawrev-3310	682	4	code	code	NOUN
inlawrev-3310	682	5	permitted	permit	VERB
inlawrev-3310	682	6	affiliated	affiliate	VERB
inlawrev-3310	682	7	domestic	domestic	ADJ
inlawrev-3310	682	8	corporations	corporation	NOUN
inlawrev-3310	682	9	satisfying	satisfy	VERB
inlawrev-3310	682	10	certain	certain	ADJ
inlawrev-3310	682	11	rules	rule	NOUN
inlawrev-3310	682	12	of	of	ADP
inlawrev-3310	682	13	common	common	ADJ
inlawrev-3310	682	14	ownership	ownership	NOUN
inlawrev-3310	682	15	to	to	PART
inlawrev-3310	682	16	calculate	calculate	VERB
inlawrev-3310	682	17	income	income	NOUN
inlawrev-3310	682	18	and	and	CCONJ
inlawrev-3310	682	19	tax	tax	NOUN
inlawrev-3310	682	20	liability	liability	NOUN
inlawrev-3310	682	21	as	as	ADP
inlawrev-3310	682	22	a	a	DET
inlawrev-3310	682	23	single	single	ADJ
inlawrev-3310	682	24	entity?^^	entity?^^	NOUN
inlawrev-3310	682	25	for	for	ADP
inlawrev-3310	682	26	example	example	NOUN
inlawrev-3310	682	27	,	,	PUNCT
inlawrev-3310	682	28	a	a	DET
inlawrev-3310	682	29	parent	parent	NOUN
inlawrev-3310	682	30	corporation	corporation	NOUN
inlawrev-3310	682	31	and	and	CCONJ
inlawrev-3310	682	32	its	its	PRON
inlawrev-3310	682	33	subsidiary	subsidiary	NOUN
inlawrev-3310	682	34	constituted	constitute	VERB
inlawrev-3310	682	35	an	an	DET
inlawrev-3310	682	36	affiliated	affiliated	ADJ
inlawrev-3310	682	37	group	group	NOUN
inlawrev-3310	682	38	where	where	SCONJ
inlawrev-3310	682	39	the	the	DET
inlawrev-3310	682	40	parent	parent	NOUN
inlawrev-3310	682	41	owned	own	VERB
inlawrev-3310	682	42	at	at	ADP
inlawrev-3310	682	43	least	least	ADV
inlawrev-3310	682	44	80	80	NUM
inlawrev-3310	682	45	%	%	NOUN
inlawrev-3310	682	46	of	of	ADP
inlawrev-3310	682	47	the	the	DET
inlawrev-3310	682	48	total	total	ADJ
inlawrev-3310	682	49	voting	voting	NOUN
inlawrev-3310	682	50	power	power	NOUN
inlawrev-3310	682	51	and	and	CCONJ
inlawrev-3310	682	52	at	at	ADV
inlawrev-3310	682	53	least	least	ADV
inlawrev-3310	682	54	80	80	NUM
inlawrev-3310	682	55	%	%	NOUN
inlawrev-3310	682	56	of	of	ADP
inlawrev-3310	682	57	the	the	DET
inlawrev-3310	682	58	total	total	ADJ
inlawrev-3310	682	59	value	value	NOUN
inlawrev-3310	682	60	of	of	ADP
inlawrev-3310	682	61	the	the	DET
inlawrev-3310	682	62	stock	stock	NOUN
inlawrev-3310	682	63	of	of	ADP
inlawrev-3310	682	64	the	the	DET
inlawrev-3310	682	65	subsidiary	subsidiary	NOUN
inlawrev-3310	682	66	.^^"^	.^^"^	PUNCT
inlawrev-3310	682	67	using	use	VERB
inlawrev-3310	682	68	this	this	DET
inlawrev-3310	682	69	method	method	NOUN
inlawrev-3310	682	70	.	.	PUNCT
inlawrev-3310	683	1	cooper	cooper	PROPN
inlawrev-3310	683	2	was	be	AUX
inlawrev-3310	683	3	able	able	ADJ
inlawrev-3310	683	4	to	to	PART
inlawrev-3310	683	5	deduct	deduct	VERB
inlawrev-3310	683	6	the	the	DET
inlawrev-3310	683	7	net	net	ADJ
inlawrev-3310	683	8	operating	operating	NOUN
inlawrev-3310	683	9	losses	loss	NOUN
inlawrev-3310	683	10	generated	generate	VERB
inlawrev-3310	683	11	by	by	ADP
inlawrev-3310	683	12	the	the	DET
inlawrev-3310	683	13	rig	rig	NOUN
inlawrev-3310	683	14	companies	company	NOUN
inlawrev-3310	683	15	from	from	ADP
inlawrev-3310	683	16	cooper	cooper	NOUN
inlawrev-3310	683	17	's	's	PART
inlawrev-3310	683	18	federal	federal	ADJ
inlawrev-3310	683	19	taxable	taxable	ADJ
inlawrev-3310	683	20	income	income	NOUN
inlawrev-3310	683	21	during	during	ADP
inlawrev-3310	683	22	the	the	DET
inlawrev-3310	683	23	years	year	NOUN
inlawrev-3310	683	24	at	at	ADP
inlawrev-3310	683	25	issue.^^^	issue.^^^	PROPN
inlawrev-3310	683	26	in	in	ADP
inlawrev-3310	683	27	order	order	NOUN
inlawrev-3310	683	28	to	to	PART
inlawrev-3310	683	29	accurately	accurately	ADV
inlawrev-3310	683	30	reflect	reflect	VERB
inlawrev-3310	683	31	this	this	DET
inlawrev-3310	683	32	tax	tax	NOUN
inlawrev-3310	683	33	benefit	benefit	NOUN
inlawrev-3310	683	34	,	,	PUNCT
inlawrev-3310	683	35	however	however	ADV
inlawrev-3310	683	36	.	.	PUNCT
inlawrev-3310	684	1	cooper	cooper	PROPN
inlawrev-3310	684	2	was	be	AUX
inlawrev-3310	684	3	required	require	VERB
inlawrev-3310	684	4	simultaneously	simultaneously	ADV
inlawrev-3310	684	5	to	to	PART
inlawrev-3310	684	6	reduce	reduce	VERB
inlawrev-3310	684	7	the	the	DET
inlawrev-3310	684	8	bases	basis	NOUN
inlawrev-3310	684	9	in	in	ADP
inlawrev-3310	684	10	the	the	DET
inlawrev-3310	684	11	subsidiaries	subsidiary	NOUN
inlawrev-3310	684	12	in	in	ADP
inlawrev-3310	684	13	the	the	DET
inlawrev-3310	684	14	amount	amount	NOUN
inlawrev-3310	684	15	of	of	ADP
inlawrev-3310	684	16	losses	loss	NOUN
inlawrev-3310	684	17	which	which	PRON
inlawrev-3310	684	18	were	be	AUX
inlawrev-3310	684	19	claimed	claim	VERB
inlawrev-3310	684	20	as	as	ADP
inlawrev-3310	684	21	deductions	deduction	NOUN
inlawrev-3310	684	22	by	by	ADP
inlawrev-3310	684	23	cooper.^^^	cooper.^^^	PROPN
inlawrev-3310	684	24	eventually	eventually	ADV
inlawrev-3310	684	25	,	,	PUNCT
inlawrev-3310	684	26	the	the	DET
inlawrev-3310	684	27	bases	basis	NOUN
inlawrev-3310	684	28	were	be	AUX
inlawrev-3310	684	29	reduced	reduce	VERB
inlawrev-3310	684	30	to	to	ADP
inlawrev-3310	684	31	zero	zero	NUM
inlawrev-3310	684	32	and	and	CCONJ
inlawrev-3310	684	33	cooper	cooper	NOUN
inlawrev-3310	684	34	was	be	AUX
inlawrev-3310	684	35	then	then	ADV
inlawrev-3310	684	36	required	require	VERB
inlawrev-3310	684	37	to	to	PART
inlawrev-3310	684	38	record	record	VERB
inlawrev-3310	684	39	the	the	DET
inlawrev-3310	684	40	losses	loss	NOUN
inlawrev-3310	684	41	in	in	ADP
inlawrev-3310	684	42	what	what	PRON
inlawrev-3310	684	43	are	be	AUX
inlawrev-3310	684	44	termed	term	VERB
inlawrev-3310	684	45	"	"	PUNCT
inlawrev-3310	684	46	excess	excess	ADJ
inlawrev-3310	684	47	loss	loss	NOUN
inlawrev-3310	684	48	accounts	account	NOUN
inlawrev-3310	684	49	.	.	PUNCT
inlawrev-3310	684	50	"^^^	"^^^	PUNCT
inlawrev-3310	685	1	pursuant	pursuant	ADJ
inlawrev-3310	685	2	to	to	ADP
inlawrev-3310	685	3	treasury	treasury	NOUN
inlawrev-3310	685	4	regulation	regulation	NOUN
inlawrev-3310	685	5	§	§	PROPN
inlawrev-3310	685	6	1.1	1.1	NUM
inlawrev-3310	685	7	50219(a)(1	50219(a)(1	NUM
inlawrev-3310	685	8	)	)	PUNCT
inlawrev-3310	685	9	,	,	PUNCT
inlawrev-3310	685	10	when	when	SCONJ
inlawrev-3310	685	11	cooper	cooper	PROPN
inlawrev-3310	685	12	sold	sell	VERB
inlawrev-3310	685	13	the	the	DET
inlawrev-3310	685	14	rig	rig	NOUN
inlawrev-3310	685	15	companies	company	NOUN
inlawrev-3310	685	16	in	in	ADP
inlawrev-3310	685	17	1988	1988	NUM
inlawrev-3310	685	18	,	,	PUNCT
inlawrev-3310	685	19	the	the	DET
inlawrev-3310	685	20	amounts	amount	NOUN
inlawrev-3310	685	21	in	in	ADP
inlawrev-3310	685	22	the	the	DET
inlawrev-3310	685	23	associated	associated	ADJ
inlawrev-3310	685	24	excess	excess	ADJ
inlawrev-3310	685	25	loss	loss	NOUN
inlawrev-3310	685	26	accounts	account	NOUN
inlawrev-3310	685	27	were	be	AUX
inlawrev-3310	685	28	included	include	VERB
inlawrev-3310	685	29	in	in	ADP
inlawrev-3310	685	30	cooper	cooper	NOUN
inlawrev-3310	685	31	's	's	PART
inlawrev-3310	685	32	federal	federal	ADJ
inlawrev-3310	685	33	taxable	taxable	ADJ
inlawrev-3310	685	34	income	income	NOUN
inlawrev-3310	685	35	for	for	ADP
inlawrev-3310	685	36	that	that	DET
inlawrev-3310	685	37	year	year	NOUN
inlawrev-3310	685	38	.	.	PUNCT
inlawrev-3310	686	1	the	the	DET
inlawrev-3310	686	2	treatment	treatment	NOUN
inlawrev-3310	686	3	accorded	accord	VERB
inlawrev-3310	686	4	net	net	ADJ
inlawrev-3310	686	5	operating	operating	NOUN
inlawrev-3310	686	6	losses	loss	NOUN
inlawrev-3310	686	7	was	be	AUX
inlawrev-3310	686	8	designed	design	VERB
inlawrev-3310	686	9	to	to	PART
inlawrev-3310	686	10	prevent	prevent	VERB
inlawrev-3310	686	11	the	the	DET
inlawrev-3310	686	12	taxpayer	taxpayer	NOUN
inlawrev-3310	686	13	from	from	ADP
inlawrev-3310	686	14	reaping	reap	VERB
inlawrev-3310	686	15	unjustified	unjustified	ADJ
inlawrev-3310	686	16	tax	tax	NOUN
inlawrev-3310	686	17	benefits	benefit	NOUN
inlawrev-3310	686	18	.	.	PUNCT
inlawrev-3310	687	1	as	as	SCONJ
inlawrev-3310	687	2	stated	state	VERB
inlawrev-3310	687	3	above	above	ADV
inlawrev-3310	687	4	,	,	PUNCT
inlawrev-3310	687	5	the	the	DET
inlawrev-3310	687	6	sole	sole	ADJ
inlawrev-3310	687	7	issue	issue	NOUN
inlawrev-3310	687	8	presented	present	VERB
inlawrev-3310	687	9	was	be	AUX
inlawrev-3310	687	10	whether	whether	SCONJ
inlawrev-3310	687	11	cooper	cooper	PROPN
inlawrev-3310	687	12	's	's	PART
inlawrev-3310	687	13	excess	excess	ADJ
inlawrev-3310	687	14	loss	loss	NOUN
inlawrev-3310	687	15	accounts	account	NOUN
inlawrev-3310	687	16	constituted	constitute	VERB
inlawrev-3310	687	17	adjusted	adjust	VERB
inlawrev-3310	687	18	gross	gross	ADJ
inlawrev-3310	687	19	income	income	NOUN
inlawrev-3310	687	20	to	to	ADP
inlawrev-3310	687	21	cooper	cooper	NOUN
inlawrev-3310	687	22	for	for	ADP
inlawrev-3310	687	23	the	the	DET
inlawrev-3310	687	24	purpose	purpose	NOUN
inlawrev-3310	687	25	of	of	ADP
inlawrev-3310	687	26	coopers	cooper	NOUN
inlawrev-3310	687	27	'	'	PART
inlawrev-3310	687	28	1988	1988	NUM
inlawrev-3310	687	29	indiana	indiana	PROPN
inlawrev-3310	687	30	adjusted	adjust	VERB
inlawrev-3310	687	31	gross	gross	ADJ
inlawrev-3310	687	32	income	income	NOUN
inlawrev-3310	687	33	taxes.^^^	taxes.^^^	PROPN
inlawrev-3310	687	34	the	the	DET
inlawrev-3310	687	35	petitioners	petitioner	NOUN
inlawrev-3310	687	36	challenged	challenge	VERB
inlawrev-3310	687	37	their	their	PRON
inlawrev-3310	687	38	liability	liability	NOUN
inlawrev-3310	687	39	under	under	ADP
inlawrev-3310	687	40	both	both	CCONJ
inlawrev-3310	687	41	the	the	DET
inlawrev-3310	687	42	indiana	indiana	PROPN
inlawrev-3310	687	43	adjusted	adjust	VERB
inlawrev-3310	687	44	gross	gross	ADJ
inlawrev-3310	687	45	income	income	NOUN
inlawrev-3310	687	46	tax^^^	tax^^^	NOUN
inlawrev-3310	687	47	and	and	CCONJ
inlawrev-3310	687	48	the	the	DET
inlawrev-3310	687	49	indiana	indiana	PROPN
inlawrev-3310	687	50	supplemental	supplemental	PROPN
inlawrev-3310	687	51	net	net	ADJ
inlawrev-3310	687	52	income	income	NOUN
inlawrev-3310	688	1	tax.^^^	tax.^^^	ADV
inlawrev-3310	688	2	however	however	ADV
inlawrev-3310	688	3	,	,	PUNCT
inlawrev-3310	688	4	because	because	SCONJ
inlawrev-3310	688	5	the	the	DET
inlawrev-3310	688	6	tax	tax	NOUN
inlawrev-3310	688	7	base	base	NOUN
inlawrev-3310	688	8	for	for	ADP
inlawrev-3310	688	9	the	the	DET
inlawrev-3310	688	10	indiana	indiana	PROPN
inlawrev-3310	688	11	supplemental	supplemental	PROPN
inlawrev-3310	688	12	net	net	ADJ
inlawrev-3310	688	13	income	income	NOUN
inlawrev-3310	688	14	tax	tax	NOUN
inlawrev-3310	688	15	was	be	AUX
inlawrev-3310	688	16	defined	define	VERB
inlawrev-3310	688	17	in	in	ADP
inlawrev-3310	688	18	terms	term	NOUN
inlawrev-3310	688	19	ofindiana	ofindiana	PROPN
inlawrev-3310	688	20	adjusted	adjust	VERB
inlawrev-3310	688	21	gross	gross	ADJ
inlawrev-3310	688	22	income,^^	income,^^	NOUN
inlawrev-3310	688	23	'	'	PUNCT
inlawrev-3310	689	1	the	the	DET
inlawrev-3310	689	2	court	court	NOUN
inlawrev-3310	689	3	determined	determine	VERB
inlawrev-3310	689	4	that	that	SCONJ
inlawrev-3310	689	5	an	an	DET
inlawrev-3310	689	6	analysis	analysis	NOUN
inlawrev-3310	689	7	of	of	ADP
inlawrev-3310	689	8	the	the	DET
inlawrev-3310	689	9	provisions	provision	NOUN
inlawrev-3310	689	10	of	of	ADP
inlawrev-3310	689	11	the	the	DET
inlawrev-3310	689	12	indiana	indiana	PROPN
inlawrev-3310	689	13	adjusted	adjust	VERB
inlawrev-3310	689	14	gross	gross	ADJ
inlawrev-3310	689	15	income	income	NOUN
inlawrev-3310	689	16	tax	tax	NOUN
inlawrev-3310	689	17	was	be	AUX
inlawrev-3310	689	18	determinative	determinative	ADJ
inlawrev-3310	689	19	in	in	ADP
inlawrev-3310	689	20	this	this	DET
inlawrev-3310	689	21	case.^^^	case.^^^	NOUN
inlawrev-3310	689	22	the	the	DET
inlawrev-3310	689	23	court	court	NOUN
inlawrev-3310	689	24	stated	state	VERB
inlawrev-3310	689	25	that	that	SCONJ
inlawrev-3310	689	26	the	the	DET
inlawrev-3310	689	27	indiana	indiana	PROPN
inlawrev-3310	689	28	code	code	PROPN
inlawrev-3310	689	29	provided	provide	VERB
inlawrev-3310	689	30	that	that	SCONJ
inlawrev-3310	689	31	"	"	PUNCT
inlawrev-3310	689	32	the	the	DET
inlawrev-3310	689	33	term	term	NOUN
inlawrev-3310	689	34	'	'	PUNCT
inlawrev-3310	689	35	adjusted	adjust	VERB
inlawrev-3310	689	36	gross	gross	ADJ
inlawrev-3310	689	37	income	income	NOUN
inlawrev-3310	689	38	'	'	PUNCT
inlawrev-3310	689	39	shall	shall	AUX
inlawrev-3310	689	40	mean	mean	VERB
inlawrev-3310	689	41	.	.	PUNCT
inlawrev-3310	689	42	.	.	PUNCT
inlawrev-3310	689	43	.	.	PUNCT
inlawrev-3310	690	1	[	[	X
inlawrev-3310	690	2	i]n	i]n	VERB
inlawrev-3310	690	3	the	the	DET
inlawrev-3310	690	4	case	case	NOUN
inlawrev-3310	690	5	of	of	ADP
inlawrev-3310	690	6	corporations	corporation	NOUN
inlawrev-3310	690	7	,	,	PUNCT
inlawrev-3310	690	8	the	the	DET
inlawrev-3310	690	9	same	same	ADJ
inlawrev-3310	690	10	as	as	ADP
inlawrev-3310	690	11	'	'	PUNCT
inlawrev-3310	690	12	taxable	taxable	ADJ
inlawrev-3310	690	13	income	income	NOUN
inlawrev-3310	690	14	'	'	PUNCT
inlawrev-3310	690	15	as	as	SCONJ
inlawrev-3310	690	16	defined	define	VERB
inlawrev-3310	690	17	in	in	ADP
inlawrev-3310	690	18	section	section	NOUN
inlawrev-3310	690	19	63	63	NUM
inlawrev-3310	690	20	ofthe	ofthe	ADJ
inlawrev-3310	690	21	internal	internal	ADJ
inlawrev-3310	690	22	revenue	revenue	NOUN
inlawrev-3310	690	23	code	code	NOUN
inlawrev-3310	690	24	,	,	PUNCT
inlawrev-3310	690	25	"	"	PUNCT
inlawrev-3310	690	26	subject	subject	ADJ
inlawrev-3310	690	27	to	to	ADP
inlawrev-3310	690	28	four	four	NUM
inlawrev-3310	690	29	adjustments	adjustment	NOUN
inlawrev-3310	690	30	which	which	PRON
inlawrev-3310	690	31	222	222	NUM
inlawrev-3310	690	32	.	.	PUNCT
inlawrev-3310	691	1	i	i	PRON
inlawrev-3310	691	2	d.	d.	PROPN
inlawrev-3310	691	3	§	§	PROPN
inlawrev-3310	691	4	6	6	NUM
inlawrev-3310	691	5	-	-	SYM
inlawrev-3310	691	6	3	3	NUM
inlawrev-3310	691	7	-	-	PUNCT
inlawrev-3310	691	8	4	4	NUM
inlawrev-3310	691	9	-	-	NUM
inlawrev-3310	691	10	14(a	14(a	NUM
inlawrev-3310	691	11	)	)	PUNCT
inlawrev-3310	691	12	;	;	PUNCT
inlawrev-3310	691	13	ind	ind	PROPN
inlawrev-3310	691	14	.	.	PUNCT
inlawrev-3310	691	15	admin	admin	PROPN
inlawrev-3310	691	16	.	.	PUNCT
inlawrev-3310	692	1	code	code	PROPN
inlawrev-3310	692	2	tit	tit	PROPN
inlawrev-3310	692	3	.	.	PUNCT
inlawrev-3310	693	1	45	45	NUM
inlawrev-3310	693	2	,	,	PUNCT
inlawrev-3310	693	3	rr	rr	NOUN
inlawrev-3310	693	4	.	.	PROPN
inlawrev-3310	693	5	3.1	3.1	NUM
inlawrev-3310	693	6	-	-	SYM
inlawrev-3310	693	7	1	1	NUM
inlawrev-3310	693	8	-	-	SYM
inlawrev-3310	693	9	110	110	NUM
inlawrev-3310	693	10	to	to	ADP
inlawrev-3310	693	11	-112	-112	PROPN
inlawrev-3310	693	12	(	(	PUNCT
inlawrev-3310	693	13	1988	1988	NUM
inlawrev-3310	693	14	)	)	PUNCT
inlawrev-3310	693	15	.	.	PUNCT
inlawrev-3310	694	1	223	223	NUM
inlawrev-3310	694	2	.	.	PUNCT
inlawrev-3310	694	3	i.r.c	i.r.c	NOUN
inlawrev-3310	694	4	.	.	PUNCT
inlawrev-3310	695	1	§	§	PROPN
inlawrev-3310	695	2	1501	1501	NUM
inlawrev-3310	695	3	(	(	PUNCT
inlawrev-3310	695	4	1994	1994	NUM
inlawrev-3310	695	5	)	)	PUNCT
inlawrev-3310	695	6	.	.	PUNCT
inlawrev-3310	696	1	224	224	NUM
inlawrev-3310	696	2	.	.	PUNCT
inlawrev-3310	697	1	i	i	PRON
inlawrev-3310	697	2	d.	d.	PROPN
inlawrev-3310	697	3	§	§	PROPN
inlawrev-3310	697	4	1504(a	1504(a	PROPN
inlawrev-3310	697	5	)	)	PUNCT
inlawrev-3310	697	6	.	.	PUNCT
inlawrev-3310	698	1	225	225	NUM
inlawrev-3310	698	2	.	.	X
inlawrev-3310	698	3	cooper	cooper	PROPN
inlawrev-3310	698	4	indus	indus	PROPN
inlawrev-3310	698	5	.	.	PUNCT
inlawrev-3310	698	6	,	,	PUNCT
inlawrev-3310	698	7	61^^.e.2(^2x\2\0•	61^^.e.2(^2x\2\0•	NUM
inlawrev-3310	698	8	,	,	PUNCT
inlawrev-3310	698	9	see	see	VERB
inlawrev-3310	698	10	alsotxqd&.rqg	alsotxqd&.rqg	NOUN
inlawrev-3310	698	11	.	.	PUNCT
inlawrev-3310	699	1	§	§	PROPN
inlawrev-3310	699	2	§	§	PROPN
inlawrev-3310	699	3	1.1502	1.1502	NUM
inlawrev-3310	699	4	-	-	SYM
inlawrev-3310	699	5	2,-21	2,-21	NUM
inlawrev-3310	699	6	(	(	PUNCT
inlawrev-3310	699	7	1994	1994	NUM
inlawrev-3310	699	8	)	)	PUNCT
inlawrev-3310	699	9	.	.	PUNCT
inlawrev-3310	700	1	the	the	DET
inlawrev-3310	700	2	regulations	regulation	NOUN
inlawrev-3310	700	3	governing	govern	VERB
inlawrev-3310	700	4	consolidated	consolidated	ADJ
inlawrev-3310	700	5	returns	return	NOUN
inlawrev-3310	700	6	were	be	AUX
inlawrev-3310	700	7	amended	amend	VERB
inlawrev-3310	700	8	effective	effective	ADJ
inlawrev-3310	700	9	january	january	PROPN
inlawrev-3310	700	10	1	1	NUM
inlawrev-3310	700	11	,	,	PUNCT
inlawrev-3310	700	12	1995	1995	NUM
inlawrev-3310	700	13	.	.	PUNCT
inlawrev-3310	701	1	t.d	t.d	X
inlawrev-3310	701	2	.	.	PROPN
inlawrev-3310	701	3	8560	8560	NUM
inlawrev-3310	701	4	,	,	PUNCT
inlawrev-3310	701	5	59fed	59fe	VERB
inlawrev-3310	701	6	.	.	PUNCT
inlawrev-3310	702	1	reg	reg	NOUN
inlawrev-3310	702	2	.	.	PROPN
inlawrev-3310	702	3	41666(1994	41666(1994	NUM
inlawrev-3310	702	4	)	)	PUNCT
inlawrev-3310	702	5	.	.	PUNCT
inlawrev-3310	703	1	226	226	NUM
inlawrev-3310	703	2	.	.	PUNCT
inlawrev-3310	704	1	treas	treas	PROPN
inlawrev-3310	704	2	.	.	PUNCT
inlawrev-3310	705	1	reg	reg	PROPN
inlawrev-3310	705	2	.	.	PUNCT
inlawrev-3310	706	1	§	§	NOUN
inlawrev-3310	706	2	1.1	1.1	NUM
inlawrev-3310	706	3	502	502	NUM
inlawrev-3310	706	4	-	-	SYM
inlawrev-3310	706	5	32	32	NUM
inlawrev-3310	706	6	(	(	PUNCT
inlawrev-3310	706	7	1	1	NUM
inlawrev-3310	706	8	994	994	NUM
inlawrev-3310	706	9	)	)	PUNCT
inlawrev-3310	706	10	.	.	PUNCT
inlawrev-3310	707	1	227	227	NUM
inlawrev-3310	707	2	.	.	PUNCT
inlawrev-3310	708	1	i	i	PRON
inlawrev-3310	708	2	d	d	PROPN
inlawrev-3310	708	3	§	§	PROPN
inlawrev-3310	708	4	1.1502	1.1502	NUM
inlawrev-3310	708	5	-	-	SYM
inlawrev-3310	708	6	32(e	32(e	NUM
inlawrev-3310	708	7	)	)	PUNCT
inlawrev-3310	708	8	.	.	PUNCT
inlawrev-3310	709	1	228	228	NUM
inlawrev-3310	709	2	.	.	PUNCT
inlawrev-3310	709	3	cooper	cooper	PROPN
inlawrev-3310	709	4	indus	indus	PROPN
inlawrev-3310	709	5	.	.	PUNCT
inlawrev-3310	709	6	,	,	PUNCT
inlawrev-3310	709	7	673	673	NUM
inlawrev-3310	709	8	n.e.2d	n.e.2d	NOUN
inlawrev-3310	709	9	at	at	ADP
inlawrev-3310	709	10	1211	1211	NUM
inlawrev-3310	709	11	-	-	SYM
inlawrev-3310	709	12	12	12	NUM
inlawrev-3310	709	13	.	.	PUNCT
inlawrev-3310	709	14	229	229	NUM
inlawrev-3310	709	15	.	.	PUNCT
inlawrev-3310	710	1	ind	ind	PROPN
inlawrev-3310	710	2	.	.	PUNCT
inlawrev-3310	711	1	code	code	PROPN
inlawrev-3310	711	2	§	§	PROPN
inlawrev-3310	711	3	§	§	PROPN
inlawrev-3310	711	4	6	6	NUM
inlawrev-3310	711	5	-	-	SYM
inlawrev-3310	711	6	3	3	NUM
inlawrev-3310	711	7	-	-	SYM
inlawrev-3310	711	8	1	1	NUM
inlawrev-3310	711	9	to	to	PART
inlawrev-3310	711	10	6	6	NUM
inlawrev-3310	711	11	-	-	SYM
inlawrev-3310	711	12	3	3	NUM
inlawrev-3310	711	13	-	-	SYM
inlawrev-3310	711	14	7	7	NUM
inlawrev-3310	711	15	(	(	PUNCT
inlawrev-3310	711	16	1993	1993	NUM
inlawrev-3310	711	17	&	&	CCONJ
inlawrev-3310	711	18	supp	supp	PROPN
inlawrev-3310	711	19	.	.	PUNCT
inlawrev-3310	712	1	1997	1997	NUM
inlawrev-3310	712	2	)	)	PUNCT
inlawrev-3310	712	3	.	.	PUNCT
inlawrev-3310	713	1	230	230	NUM
inlawrev-3310	713	2	.	.	PUNCT
inlawrev-3310	714	1	i	i	PRON
inlawrev-3310	714	2	d	d	PROPN
inlawrev-3310	714	3	§	§	PROPN
inlawrev-3310	714	4	§	§	PROPN
inlawrev-3310	714	5	6	6	NUM
inlawrev-3310	714	6	-	-	SYM
inlawrev-3310	714	7	3	3	NUM
inlawrev-3310	714	8	-	-	PUNCT
inlawrev-3310	714	9	8	8	NUM
inlawrev-3310	714	10	-	-	SYM
inlawrev-3310	714	11	1	1	NUM
inlawrev-3310	714	12	to	to	ADP
inlawrev-3310	714	13	-6	-6	PROPN
inlawrev-3310	714	14	(	(	PUNCT
inlawrev-3310	714	15	1993	1993	NUM
inlawrev-3310	714	16	)	)	PUNCT
inlawrev-3310	714	17	.	.	PUNCT
inlawrev-3310	715	1	231	231	NUM
inlawrev-3310	715	2	.	.	PUNCT
inlawrev-3310	716	1	m	m	AUX
inlawrev-3310	716	2	§	§	PROPN
inlawrev-3310	716	3	6	6	NUM
inlawrev-3310	716	4	-	-	SYM
inlawrev-3310	716	5	3	3	NUM
inlawrev-3310	716	6	-	-	PUNCT
inlawrev-3310	716	7	8	8	NUM
inlawrev-3310	716	8	-	-	NUM
inlawrev-3310	716	9	2(b	2(b	NUM
inlawrev-3310	716	10	)	)	PUNCT
inlawrev-3310	716	11	.	.	PUNCT
inlawrev-3310	717	1	232	232	NUM
inlawrev-3310	717	2	.	.	PUNCT
inlawrev-3310	717	3	cooper	cooper	PROPN
inlawrev-3310	717	4	indus	indus	PROPN
inlawrev-3310	717	5	.	.	PUNCT
inlawrev-3310	717	6	,	,	PUNCT
inlawrev-3310	717	7	673	673	NUM
inlawrev-3310	717	8	n.e.2d	n.e.2d	NOUN
inlawrev-3310	717	9	at	at	ADP
inlawrev-3310	717	10	1212	1212	NUM
inlawrev-3310	717	11	-	-	SYM
inlawrev-3310	717	12	16	16	NUM
inlawrev-3310	717	13	.	.	PUNCT
inlawrev-3310	717	14	802	802	NUM
inlawrev-3310	717	15	indiana	indiana	PROPN
inlawrev-3310	717	16	law	law	PROPN
inlawrev-3310	717	17	review	review	NOUN
inlawrev-3310	718	1	[	[	X
inlawrev-3310	718	2	vol	vol	NOUN
inlawrev-3310	718	3	.	.	NOUN
inlawrev-3310	718	4	3	3	NUM
inlawrev-3310	718	5	1	1	NUM
inlawrev-3310	718	6	:	:	SYM
inlawrev-3310	718	7	781	781	NUM
inlawrev-3310	718	8	were	be	AUX
inlawrev-3310	718	9	not	not	PART
inlawrev-3310	718	10	applicable	applicable	ADJ
inlawrev-3310	718	11	in	in	ADP
inlawrev-3310	718	12	this	this	DET
inlawrev-3310	718	13	case.^	case.^	NOUN
inlawrev-3310	718	14	"	"	PUNCT
inlawrev-3310	718	15	therefore	therefore	ADV
inlawrev-3310	718	16	,	,	PUNCT
inlawrev-3310	718	17	the	the	DET
inlawrev-3310	718	18	court	court	NOUN
inlawrev-3310	718	19	stated	state	VERB
inlawrev-3310	718	20	this	this	DET
inlawrev-3310	718	21	definition	definition	NOUN
inlawrev-3310	718	22	to	to	PART
inlawrev-3310	718	23	be	be	AUX
inlawrev-3310	718	24	plain	plain	ADJ
inlawrev-3310	718	25	and	and	CCONJ
inlawrev-3310	718	26	unambiguous	unambiguous	ADJ
inlawrev-3310	718	27	in	in	SCONJ
inlawrev-3310	718	28	that	that	DET
inlawrev-3310	718	29	indiana	indiana	PROPN
inlawrev-3310	718	30	adjusted	adjust	VERB
inlawrev-3310	718	31	gross	gross	ADJ
inlawrev-3310	718	32	income	income	NOUN
inlawrev-3310	718	33	begins	begin	VERB
inlawrev-3310	718	34	with	with	ADP
inlawrev-3310	718	35	federal	federal	ADJ
inlawrev-3310	718	36	taxable	taxable	ADJ
inlawrev-3310	718	37	income	income	NOUN
inlawrev-3310	718	38	as	as	SCONJ
inlawrev-3310	718	39	defined	define	VERB
inlawrev-3310	718	40	by	by	ADP
inlawrev-3310	718	41	section	section	NOUN
inlawrev-3310	718	42	63	63	NUM
inlawrev-3310	718	43	of	of	ADP
inlawrev-3310	718	44	the	the	DET
inlawrev-3310	718	45	internal	internal	ADJ
inlawrev-3310	718	46	revenue	revenue	NOUN
inlawrev-3310	718	47	code	code	NOUN
inlawrev-3310	718	48	,	,	PUNCT
inlawrev-3310	718	49	not	not	PART
inlawrev-3310	718	50	as	as	SCONJ
inlawrev-3310	718	51	reported	report	VERB
inlawrev-3310	718	52	by	by	ADP
inlawrev-3310	718	53	the	the	DET
inlawrev-3310	718	54	taxpayer.^^	taxpayer.^^	SYM
inlawrev-3310	718	55	"	"	PUNCT
inlawrev-3310	718	56	*	*	PUNCT
inlawrev-3310	718	57	thus	thus	ADV
inlawrev-3310	718	58	,	,	PUNCT
inlawrev-3310	718	59	the	the	DET
inlawrev-3310	718	60	court	court	NOUN
inlawrev-3310	718	61	stated	state	VERB
inlawrev-3310	718	62	that	that	SCONJ
inlawrev-3310	718	63	"	"	PUNCT
inlawrev-3310	718	64	the	the	DET
inlawrev-3310	718	65	issue	issue	NOUN
inlawrev-3310	718	66	is	be	AUX
inlawrev-3310	718	67	not	not	PART
inlawrev-3310	718	68	what	what	PRON
inlawrev-3310	718	69	number	number	NOUN
inlawrev-3310	718	70	appears	appear	VERB
inlawrev-3310	718	71	on	on	ADP
inlawrev-3310	718	72	line	line	NOUN
inlawrev-3310	718	73	28	28	NUM
inlawrev-3310	718	74	of	of	ADP
inlawrev-3310	718	75	a	a	DET
inlawrev-3310	718	76	taxpayer	taxpayer	NOUN
inlawrev-3310	718	77	's	's	PART
inlawrev-3310	718	78	federal	federal	ADJ
inlawrev-3310	718	79	income	income	NOUN
inlawrev-3310	718	80	tax	tax	NOUN
inlawrev-3310	718	81	form	form	NOUN
inlawrev-3310	718	82	1	1	NUM
inlawrev-3310	718	83	120	120	NUM
inlawrev-3310	718	84	but	but	CCONJ
inlawrev-3310	718	85	whether	whether	SCONJ
inlawrev-3310	718	86	a	a	DET
inlawrev-3310	718	87	particular	particular	ADJ
inlawrev-3310	718	88	item	item	NOUN
inlawrev-3310	718	89	of	of	ADP
inlawrev-3310	718	90	income	income	NOUN
inlawrev-3310	718	91	was	be	AUX
inlawrev-3310	718	92	included	include	VERB
inlawrev-3310	718	93	in	in	ADP
inlawrev-3310	718	94	taxable	taxable	ADJ
inlawrev-3310	718	95	income	income	NOUN
inlawrev-3310	718	96	pursuant	pursuant	ADJ
inlawrev-3310	718	97	to	to	ADP
inlawrev-3310	718	98	i.r.c	i.r.c	NOUN
inlawrev-3310	718	99	.	.	PUNCT
inlawrev-3310	719	1	§	§	PROPN
inlawrev-3310	719	2	63."^^^	63."^^^	PROPN
inlawrev-3310	719	3	section	section	NOUN
inlawrev-3310	719	4	63(a	63(a	NUM
inlawrev-3310	719	5	)	)	PUNCT
inlawrev-3310	719	6	defines	define	VERB
inlawrev-3310	719	7	"	"	PUNCT
inlawrev-3310	719	8	taxable	taxable	ADJ
inlawrev-3310	719	9	income	income	NOUN
inlawrev-3310	719	10	"	"	PUNCT
inlawrev-3310	719	11	as	as	ADP
inlawrev-3310	719	12	"	"	PUNCT
inlawrev-3310	719	13	gross	gross	ADJ
inlawrev-3310	719	14	income	income	NOUN
inlawrev-3310	719	15	minus	minus	ADP
inlawrev-3310	719	16	the	the	DET
inlawrev-3310	719	17	deductions	deduction	NOUN
inlawrev-3310	719	18	allowed	allow	VERB
inlawrev-3310	719	19	by	by	ADP
inlawrev-3310	719	20	this	this	DET
inlawrev-3310	719	21	chapter	chapter	NOUN
inlawrev-3310	719	22	(	(	PUNCT
inlawrev-3310	719	23	other	other	ADJ
inlawrev-3310	719	24	than	than	ADP
inlawrev-3310	719	25	the	the	DET
inlawrev-3310	719	26	standard	standard	ADJ
inlawrev-3310	719	27	deduction),"^^^	deduction),"^^^	PROPN
inlawrev-3310	719	28	and	and	CCONJ
inlawrev-3310	719	29	under	under	ADP
inlawrev-3310	719	30	section	section	NOUN
inlawrev-3310	719	31	6	6	NUM
inlawrev-3310	719	32	1	1	NUM
inlawrev-3310	719	33	,	,	PUNCT
inlawrev-3310	719	34	"	"	PUNCT
inlawrev-3310	719	35	gross	gross	ADJ
inlawrev-3310	719	36	income	income	NOUN
inlawrev-3310	719	37	"	"	PUNCT
inlawrev-3310	719	38	includes	include	VERB
inlawrev-3310	719	39	"	"	PUNCT
inlawrev-3310	719	40	income	income	NOUN
inlawrev-3310	719	41	derived	derive	VERB
inlawrev-3310	719	42	from	from	ADP
inlawrev-3310	719	43	business	business	NOUN
inlawrev-3310	719	44	"	"	PUNCT
inlawrev-3310	719	45	and	and	CCONJ
inlawrev-3310	719	46	"	"	PUNCT
inlawrev-3310	719	47	[	[	X
inlawrev-3310	719	48	g]ains	g]ain	NOUN
inlawrev-3310	719	49	derived	derive	VERB
inlawrev-3310	719	50	from	from	ADP
inlawrev-3310	719	51	dealings	dealing	NOUN
inlawrev-3310	719	52	in	in	ADP
inlawrev-3310	719	53	property	property	NOUN
inlawrev-3310	719	54	.	.	PUNCT
inlawrev-3310	719	55	"^^^	"^^^	PUNCT
inlawrev-3310	720	1	the	the	DET
inlawrev-3310	720	2	court	court	NOUN
inlawrev-3310	720	3	stated	state	VERB
inlawrev-3310	720	4	that	that	SCONJ
inlawrev-3310	720	5	the	the	DET
inlawrev-3310	720	6	provisions	provision	NOUN
inlawrev-3310	720	7	relating	relate	VERB
inlawrev-3310	720	8	to	to	ADP
inlawrev-3310	720	9	excess	excess	ADJ
inlawrev-3310	720	10	loss	loss	NOUN
inlawrev-3310	720	11	accounts	account	NOUN
inlawrev-3310	720	12	do	do	AUX
inlawrev-3310	720	13	not	not	PART
inlawrev-3310	720	14	appear	appear	VERB
inlawrev-3310	720	15	in	in	ADP
inlawrev-3310	720	16	the	the	DET
inlawrev-3310	720	17	same	same	ADJ
inlawrev-3310	720	18	chapter	chapter	NOUN
inlawrev-3310	720	19	of	of	ADP
inlawrev-3310	720	20	the	the	DET
inlawrev-3310	720	21	internal	internal	ADJ
inlawrev-3310	720	22	revenue	revenue	NOUN
inlawrev-3310	720	23	code	code	NOUN
inlawrev-3310	720	24	as	as	ADP
inlawrev-3310	720	25	taxable	taxable	ADJ
inlawrev-3310	720	26	income	income	NOUN
inlawrev-3310	720	27	under	under	ADP
inlawrev-3310	720	28	section	section	NOUN
inlawrev-3310	720	29	63	63	NUM
inlawrev-3310	720	30	.	.	PUNCT
inlawrev-3310	721	1	the	the	DET
inlawrev-3310	721	2	court	court	NOUN
inlawrev-3310	721	3	also	also	ADV
inlawrev-3310	721	4	observed	observe	VERB
inlawrev-3310	721	5	that	that	SCONJ
inlawrev-3310	721	6	the	the	DET
inlawrev-3310	721	7	regulations	regulation	NOUN
inlawrev-3310	721	8	governing	govern	VERB
inlawrev-3310	721	9	consolidated	consolidated	ADJ
inlawrev-3310	721	10	returns	return	NOUN
inlawrev-3310	721	11	provided	provide	VERB
inlawrev-3310	721	12	that	that	SCONJ
inlawrev-3310	721	13	excess	excess	ADJ
inlawrev-3310	721	14	loss	loss	NOUN
inlawrev-3310	721	15	account	account	NOUN
inlawrev-3310	721	16	income	income	NOUN
inlawrev-3310	721	17	is	be	AUX
inlawrev-3310	721	18	not	not	PART
inlawrev-3310	721	19	includable	includable	ADJ
inlawrev-3310	721	20	in	in	ADP
inlawrev-3310	721	21	income	income	NOUN
inlawrev-3310	721	22	by	by	ADP
inlawrev-3310	721	23	virtue	virtue	NOUN
inlawrev-3310	721	24	of	of	ADP
inlawrev-3310	721	25	section	section	NOUN
inlawrev-3310	721	26	63	63	NUM
inlawrev-3310	721	27	and	and	CCONJ
inlawrev-3310	721	28	that	that	SCONJ
inlawrev-3310	721	29	section	section	NOUN
inlawrev-3310	721	30	1503(a	1503(a	NUM
inlawrev-3310	721	31	)	)	PUNCT
inlawrev-3310	721	32	makes	make	VERB
inlawrev-3310	721	33	clear	clear	ADJ
inlawrev-3310	721	34	that	that	SCONJ
inlawrev-3310	721	35	the	the	DET
inlawrev-3310	721	36	regulations	regulation	NOUN
inlawrev-3310	721	37	under	under	ADP
inlawrev-3310	721	38	section	section	NOUN
inlawrev-3310	721	39	1502	1502	NUM
inlawrev-3310	721	40	govern	govern	VERB
inlawrev-3310	721	41	the	the	DET
inlawrev-3310	721	42	computation	computation	NOUN
inlawrev-3310	721	43	of	of	ADP
inlawrev-3310	721	44	the	the	DET
inlawrev-3310	721	45	tax.^^^	tax.^^^	NOUN
inlawrev-3310	721	46	further	far	ADV
inlawrev-3310	721	47	,	,	PUNCT
inlawrev-3310	721	48	the	the	DET
inlawrev-3310	721	49	court	court	NOUN
inlawrev-3310	721	50	recognized	recognize	VERB
inlawrev-3310	721	51	that	that	SCONJ
inlawrev-3310	721	52	the	the	DET
inlawrev-3310	721	53	subsection	subsection	NOUN
inlawrev-3310	721	54	stated	state	VERB
inlawrev-3310	721	55	:	:	PUNCT
inlawrev-3310	721	56	"	"	PUNCT
inlawrev-3310	721	57	in	in	ADP
inlawrev-3310	721	58	any	any	DET
inlawrev-3310	721	59	case	case	NOUN
inlawrev-3310	721	60	in	in	ADP
inlawrev-3310	721	61	which	which	PRON
inlawrev-3310	721	62	a	a	DET
inlawrev-3310	721	63	consolidated	consolidated	ADJ
inlawrev-3310	721	64	return	return	NOUN
inlawrev-3310	721	65	is	be	AUX
inlawrev-3310	721	66	made	make	VERB
inlawrev-3310	721	67	or	or	CCONJ
inlawrev-3310	721	68	is	be	AUX
inlawrev-3310	721	69	required	require	VERB
inlawrev-3310	721	70	to	to	PART
inlawrev-3310	721	71	be	be	AUX
inlawrev-3310	721	72	made	make	VERB
inlawrev-3310	721	73	,	,	PUNCT
inlawrev-3310	721	74	the	the	DET
inlawrev-3310	721	75	tax	tax	NOUN
inlawrev-3310	721	76	shall	shall	AUX
inlawrev-3310	721	77	be	be	AUX
inlawrev-3310	721	78	determined	determine	VERB
inlawrev-3310	721	79	,	,	PUNCT
inlawrev-3310	721	80	computed	compute	VERB
inlawrev-3310	721	81	,	,	PUNCT
inlawrev-3310	721	82	assessed	assess	VERB
inlawrev-3310	721	83	,	,	PUNCT
inlawrev-3310	721	84	collected	collect	VERB
inlawrev-3310	721	85	,	,	PUNCT
inlawrev-3310	721	86	and	and	CCONJ
inlawrev-3310	721	87	adjusted	adjust	VERB
inlawrev-3310	721	88	in	in	ADP
inlawrev-3310	721	89	accordance	accordance	NOUN
inlawrev-3310	721	90	with	with	ADP
inlawrev-3310	721	91	the	the	DET
inlawrev-3310	721	92	regulations	regulation	NOUN
inlawrev-3310	721	93	under	under	ADP
inlawrev-3310	721	94	section	section	NOUN
inlawrev-3310	721	95	1502	1502	NUM
inlawrev-3310	721	96	prescribed	prescribe	VERB
inlawrev-3310	721	97	before	before	ADP
inlawrev-3310	721	98	the	the	DET
inlawrev-3310	721	99	last	last	ADJ
inlawrev-3310	721	100	day	day	NOUN
inlawrev-3310	721	101	prescribed	prescribe	VERB
inlawrev-3310	721	102	by	by	ADP
inlawrev-3310	721	103	law	law	NOUN
inlawrev-3310	721	104	for	for	ADP
inlawrev-3310	721	105	filing	filing	NOUN
inlawrev-3310	721	106	of	of	ADP
inlawrev-3310	721	107	such	such	ADJ
inlawrev-3310	721	108	retum	retum	NOUN
inlawrev-3310	721	109	.	.	PUNCT
inlawrev-3310	721	110	"^^^	"^^^	PUNCT
inlawrev-3310	722	1	in	in	ADP
inlawrev-3310	722	2	order	order	NOUN
inlawrev-3310	722	3	to	to	PART
inlawrev-3310	722	4	determine	determine	VERB
inlawrev-3310	722	5	a	a	DET
inlawrev-3310	722	6	taxpayer	taxpayer	NOUN
inlawrev-3310	722	7	's	's	PART
inlawrev-3310	722	8	"	"	PUNCT
inlawrev-3310	722	9	consolidated	consolidated	ADJ
inlawrev-3310	722	10	taxable	taxable	ADJ
inlawrev-3310	722	11	income	income	NOUN
inlawrev-3310	722	12	"	"	PUNCT
inlawrev-3310	722	13	under	under	ADP
inlawrev-3310	722	14	the	the	DET
inlawrev-3310	722	15	regulations	regulation	NOUN
inlawrev-3310	722	16	,	,	PUNCT
inlawrev-3310	722	17	each	each	DET
inlawrev-3310	722	18	member	member	NOUN
inlawrev-3310	722	19	of	of	ADP
inlawrev-3310	722	20	the	the	DET
inlawrev-3310	722	21	consolidated	consolidated	ADJ
inlawrev-3310	722	22	group	group	NOUN
inlawrev-3310	722	23	must	must	AUX
inlawrev-3310	722	24	first	first	ADV
inlawrev-3310	722	25	calculate	calculate	VERB
inlawrev-3310	722	26	its	its	PRON
inlawrev-3310	722	27	"	"	PUNCT
inlawrev-3310	722	28	separate	separate	ADJ
inlawrev-3310	722	29	taxable	taxable	ADJ
inlawrev-3310	722	30	income	income	NOUN
inlawrev-3310	722	31	.	.	PUNCT
inlawrev-3310	723	1	"^"^^	"^"^^	NOUN
inlawrev-3310	723	2	this	this	DET
inlawrev-3310	723	3	figure	figure	NOUN
inlawrev-3310	723	4	for	for	ADP
inlawrev-3310	723	5	each	each	DET
inlawrev-3310	723	6	member	member	NOUN
inlawrev-3310	723	7	"	"	PUNCT
inlawrev-3310	723	8	is	be	AUX
inlawrev-3310	723	9	computed	compute	VERB
inlawrev-3310	723	10	in	in	ADP
inlawrev-3310	723	11	accordance	accordance	NOUN
inlawrev-3310	723	12	with	with	ADP
inlawrev-3310	723	13	the	the	DET
inlawrev-3310	723	14	provisions	provision	NOUN
inlawrev-3310	723	15	of	of	ADP
inlawrev-3310	723	16	the	the	DET
inlawrev-3310	723	17	code	code	NOUN
inlawrev-3310	723	18	covering	cover	VERB
inlawrev-3310	723	19	the	the	DET
inlawrev-3310	723	20	determinations	determination	NOUN
inlawrev-3310	723	21	of	of	ADP
inlawrev-3310	723	22	taxable	taxable	ADJ
inlawrev-3310	723	23	income	income	NOUN
inlawrev-3310	723	24	of	of	ADP
inlawrev-3310	723	25	separate	separate	ADJ
inlawrev-3310	723	26	corporations	corporation	NOUN
inlawrev-3310	723	27	,	,	PUNCT
inlawrev-3310	723	28	"	"	PUNCT
inlawrev-3310	723	29	subject	subject	ADJ
inlawrev-3310	723	30	to	to	ADP
inlawrev-3310	723	31	sixteen	sixteen	NUM
inlawrev-3310	723	32	adjustments.^"*^	adjustments.^"*^	NOUN
inlawrev-3310	723	33	among	among	ADP
inlawrev-3310	723	34	these	these	DET
inlawrev-3310	723	35	adjustments	adjustment	NOUN
inlawrev-3310	723	36	is	be	AUX
inlawrev-3310	723	37	the	the	DET
inlawrev-3310	723	38	addition	addition	NOUN
inlawrev-3310	723	39	of	of	ADP
inlawrev-3310	723	40	any	any	DET
inlawrev-3310	723	41	income	income	NOUN
inlawrev-3310	723	42	from	from	ADP
inlawrev-3310	723	43	excess	excess	ADJ
inlawrev-3310	723	44	loss	loss	NOUN
inlawrev-3310	723	45	accounts.^"*^	accounts.^"*^	PUNCT
inlawrev-3310	723	46	thus	thus	ADV
inlawrev-3310	723	47	,	,	PUNCT
inlawrev-3310	723	48	the	the	DET
inlawrev-3310	723	49	court	court	NOUN
inlawrev-3310	723	50	concluded	conclude	VERB
inlawrev-3310	723	51	that	that	SCONJ
inlawrev-3310	723	52	the	the	DET
inlawrev-3310	723	53	excess	excess	ADJ
inlawrev-3310	723	54	loss	loss	NOUN
inlawrev-3310	723	55	account	account	NOUN
inlawrev-3310	723	56	income	income	NOUN
inlawrev-3310	723	57	is	be	AUX
inlawrev-3310	723	58	not	not	PART
inlawrev-3310	723	59	includable	includable	ADJ
inlawrev-3310	723	60	in	in	ADP
inlawrev-3310	723	61	federal	federal	ADJ
inlawrev-3310	723	62	taxable	taxable	ADJ
inlawrev-3310	723	63	income	income	NOUN
inlawrev-3310	723	64	pursuant	pursuant	ADJ
inlawrev-3310	723	65	to	to	ADP
inlawrev-3310	723	66	section	section	NOUN
inlawrev-3310	723	67	63	63	NUM
inlawrev-3310	723	68	of	of	ADP
inlawrev-3310	723	69	the	the	DET
inlawrev-3310	723	70	internal	internal	ADJ
inlawrev-3310	723	71	revenue	revenue	NOUN
inlawrev-3310	723	72	code	code	NOUN
inlawrev-3310	723	73	but	but	CCONJ
inlawrev-3310	723	74	rather	rather	ADV
inlawrev-3310	723	75	"	"	PUNCT
inlawrev-3310	723	76	becomes	become	VERB
inlawrev-3310	723	77	income	income	NOUN
inlawrev-3310	723	78	only	only	ADV
inlawrev-3310	723	79	as	as	ADP
inlawrev-3310	723	80	an	an	DET
inlawrev-3310	723	81	adjustment	adjustment	NOUN
inlawrev-3310	723	82	to	to	PART
inlawrev-3310	723	83	'	'	PUNCT
inlawrev-3310	723	84	separate	separate	VERB
inlawrev-3310	723	85	taxable	taxable	ADJ
inlawrev-3310	723	86	income	income	NOUN
inlawrev-3310	723	87	'	'	PUNCT
inlawrev-3310	723	88	under	under	ADP
inlawrev-3310	723	89	treas	treas	PROPN
inlawrev-3310	723	90	.	.	PUNCT
inlawrev-3310	724	1	reg	reg	PROPN
inlawrev-3310	724	2	.	.	PUNCT
inlawrev-3310	725	1	§	§	PROPN
inlawrev-3310	725	2	1	1	NUM
inlawrev-3310	725	3	.	.	NOUN
inlawrev-3310	725	4	1	1	NUM
inlawrev-3310	725	5	502	502	NUM
inlawrev-3310	725	6	-	-	SYM
inlawrev-3310	725	7	1	1	NUM
inlawrev-3310	725	8	2(f	2(f	NUM
inlawrev-3310	725	9	)	)	PUNCT
inlawrev-3310	725	10	.	.	PUNCT
inlawrev-3310	726	1	"	"	PUNCT
inlawrev-3310	726	2	^"^^	^"^^	NOUN
inlawrev-3310	726	3	thus	thus	ADV
inlawrev-3310	726	4	,	,	PUNCT
inlawrev-3310	726	5	the	the	DET
inlawrev-3310	726	6	excess	excess	ADJ
inlawrev-3310	726	7	loss	loss	NOUN
inlawrev-3310	726	8	account	account	NOUN
inlawrev-3310	726	9	income	income	NOUN
inlawrev-3310	726	10	is	be	AUX
inlawrev-3310	726	11	not	not	PART
inlawrev-3310	726	12	includable	includable	ADJ
inlawrev-3310	726	13	in	in	ADP
inlawrev-3310	726	14	"	"	PUNCT
inlawrev-3310	726	15	taxable	taxable	ADJ
inlawrev-3310	726	16	income	income	NOUN
inlawrev-3310	726	17	.	.	PUNCT
inlawrev-3310	726	18	"	"	PUNCT
inlawrev-3310	727	1	the	the	DET
inlawrev-3310	727	2	court	court	NOUN
inlawrev-3310	727	3	further	far	ADV
inlawrev-3310	727	4	determined	determine	VERB
inlawrev-3310	727	5	that	that	SCONJ
inlawrev-3310	727	6	"	"	PUNCT
inlawrev-3310	727	7	such	such	ADJ
inlawrev-3310	727	8	amounts	amount	NOUN
inlawrev-3310	727	9	are	be	AUX
inlawrev-3310	727	10	not	not	PART
inlawrev-3310	727	11	included	include	VERB
inlawrev-3310	727	12	in	in	ADP
inlawrev-3310	727	13	adjusted	adjust	VERB
inlawrev-3310	727	14	gross	gross	ADJ
inlawrev-3310	727	15	income	income	NOUN
inlawrev-3310	727	16	under	under	ADP
inlawrev-3310	727	17	233	233	NUM
inlawrev-3310	727	18	.	.	PUNCT
inlawrev-3310	728	1	i	i	PRON
inlawrev-3310	728	2	d.	d.	PROPN
inlawrev-3310	728	3	at	at	ADP
inlawrev-3310	728	4	1212	1212	NUM
inlawrev-3310	728	5	.	.	PUNCT
inlawrev-3310	729	1	234	234	NUM
inlawrev-3310	729	2	.	.	PUNCT
inlawrev-3310	730	1	/^.	/^.	PUNCT
inlawrev-3310	731	1	at	at	ADP
inlawrev-3310	731	2	1213	1213	NUM
inlawrev-3310	731	3	.	.	PUNCT
inlawrev-3310	731	4	235	235	NUM
inlawrev-3310	731	5	.	.	PUNCT
inlawrev-3310	732	1	i	i	PRON
inlawrev-3310	732	2	d	d	PROPN
inlawrev-3310	732	3	236	236	NUM
inlawrev-3310	732	4	.	.	PUNCT
inlawrev-3310	732	5	i.r.c	i.r.c	NOUN
inlawrev-3310	732	6	.	.	PUNCT
inlawrev-3310	733	1	§	§	PROPN
inlawrev-3310	733	2	63	63	NUM
inlawrev-3310	733	3	(	(	PUNCT
inlawrev-3310	733	4	1994	1994	NUM
inlawrev-3310	733	5	)	)	PUNCT
inlawrev-3310	733	6	.	.	PUNCT
inlawrev-3310	734	1	237	237	NUM
inlawrev-3310	734	2	.	.	PUNCT
inlawrev-3310	735	1	i	i	PRON
inlawrev-3310	735	2	d	d	PROPN
inlawrev-3310	735	3	§	§	PROPN
inlawrev-3310	735	4	61	61	NUM
inlawrev-3310	735	5	.	.	PUNCT
inlawrev-3310	736	1	238	238	NUM
inlawrev-3310	736	2	.	.	PUNCT
inlawrev-3310	736	3	cooper	cooper	PROPN
inlawrev-3310	736	4	indus	indus	PROPN
inlawrev-3310	736	5	.	.	PUNCT
inlawrev-3310	736	6	,	,	PUNCT
inlawrev-3310	736	7	673	673	NUM
inlawrev-3310	736	8	n.e.2d	n.e.2d	NOUN
inlawrev-3310	736	9	at	at	ADP
inlawrev-3310	736	10	1214	1214	NUM
inlawrev-3310	736	11	.	.	PUNCT
inlawrev-3310	737	1	239	239	NUM
inlawrev-3310	737	2	.	.	PUNCT
inlawrev-3310	738	1	i	i	PRON
inlawrev-3310	738	2	d	d	PROPN
inlawrev-3310	738	3	atl214n.l3	atl214n.l3	NUM
inlawrev-3310	738	4	.	.	PUNCT
inlawrev-3310	739	1	240	240	NUM
inlawrev-3310	739	2	.	.	PUNCT
inlawrev-3310	740	1	treas	treas	PROPN
inlawrev-3310	740	2	.	.	PUNCT
inlawrev-3310	741	1	reg	reg	PROPN
inlawrev-3310	741	2	.	.	PUNCT
inlawrev-3310	742	1	§	§	PROPN
inlawrev-3310	742	2	1.1502	1.1502	NUM
inlawrev-3310	742	3	-	-	SYM
inlawrev-3310	742	4	1	1	NUM
inlawrev-3310	742	5	1(a	1(a	NUM
inlawrev-3310	742	6	)	)	PUNCT
inlawrev-3310	742	7	(	(	PUNCT
inlawrev-3310	742	8	1994	1994	NUM
inlawrev-3310	742	9	)	)	PUNCT
inlawrev-3310	742	10	.	.	PUNCT
inlawrev-3310	743	1	241	241	X
inlawrev-3310	743	2	.	.	PUNCT
inlawrev-3310	744	1	i	i	PRON
inlawrev-3310	744	2	d	d	PROPN
inlawrev-3310	744	3	§	§	PROPN
inlawrev-3310	744	4	1.1502	1.1502	NUM
inlawrev-3310	744	5	-	-	SYM
inlawrev-3310	744	6	12	12	NUM
inlawrev-3310	744	7	.	.	PUNCT
inlawrev-3310	744	8	242	242	NUM
inlawrev-3310	744	9	.	.	PUNCT
inlawrev-3310	745	1	i	i	PRON
inlawrev-3310	745	2	d	d	PROPN
inlawrev-3310	745	3	§	§	PROPN
inlawrev-3310	745	4	1.1502	1.1502	NUM
inlawrev-3310	745	5	-	-	PUNCT
inlawrev-3310	745	6	12(0243	12(0243	NUM
inlawrev-3310	745	7	.	.	PUNCT
inlawrev-3310	746	1	cooper	cooper	PROPN
inlawrev-3310	746	2	indus	indus	PROPN
inlawrev-3310	746	3	.	.	PUNCT
inlawrev-3310	746	4	,	,	PUNCT
inlawrev-3310	746	5	673	673	NUM
inlawrev-3310	746	6	n.e.2d	n.e.2d	NOUN
inlawrev-3310	746	7	at	at	ADP
inlawrev-3310	746	8	1215	1215	NUM
inlawrev-3310	746	9	.	.	PUNCT
inlawrev-3310	747	1	1998	1998	NUM
inlawrev-3310	747	2	]	]	PUNCT
inlawrev-3310	747	3	taxation	taxation	NOUN
inlawrev-3310	747	4	803	803	NUM
inlawrev-3310	747	5	ind	ind	NOUN
inlawrev-3310	747	6	.	.	PUNCT
inlawrev-3310	748	1	code	code	PROPN
inlawrev-3310	748	2	ann	ann	PROPN
inlawrev-3310	748	3	.	.	PUNCT
inlawrev-3310	749	1	§	§	PROPN
inlawrev-3310	749	2	6	6	NUM
inlawrev-3310	749	3	-	-	PUNCT
inlawrev-3310	749	4	3l-3.5(b),'^	3l-3.5(b),'^	NUM
inlawrev-3310	749	5	'	'	NOUN
inlawrev-3310	749	6	*	*	NOUN
inlawrev-3310	749	7	'	'	VERB
inlawrev-3310	749	8	*	*	PUNCT
inlawrev-3310	749	9	nor	nor	CCONJ
inlawrev-3310	749	10	in	in	ADP
inlawrev-3310	749	11	net	net	ADJ
inlawrev-3310	749	12	income	income	NOUN
inlawrev-3310	749	13	for	for	ADP
inlawrev-3310	749	14	the	the	DET
inlawrev-3310	749	15	purposes	purpose	NOUN
inlawrev-3310	749	16	of	of	ADP
inlawrev-3310	749	17	section	section	NOUN
inlawrev-3310	749	18	6	6	NUM
inlawrev-3310	749	19	-	-	SYM
inlawrev-3310	749	20	3	3	NUM
inlawrev-3310	749	21	-	-	PUNCT
inlawrev-3310	749	22	8	8	NUM
inlawrev-3310	749	23	-	-	NUM
inlawrev-3310	749	24	2(b	2(b	NUM
inlawrev-3310	749	25	)	)	PUNCT
inlawrev-3310	749	26	of	of	ADP
inlawrev-3310	749	27	the	the	DET
inlawrev-3310	749	28	indiana	indiana	PROPN
inlawrev-3310	749	29	code	code	PROPN
inlawrev-3310	749	30	.	.	PUNCT
inlawrev-3310	750	1	2	2	X
inlawrev-3310	750	2	.	.	X
inlawrev-3310	750	3	sherwin	sherwin	PROPN
inlawrev-3310	750	4	-	-	PUNCT
inlawrev-3310	750	5	williams	williams	PROPN
inlawrev-3310	750	6	co.	co.	PROPN
inlawrev-3310	750	7	v.	v.	ADP
inlawrev-3310	750	8	indiana	indiana	PROPN
inlawrev-3310	750	9	department	department	PROPN
inlawrev-3310	750	10	ofstate	ofstate	VERB
inlawrev-3310	750	11	revenue?^^—in	revenue?^^—in	PROPN
inlawrev-3310	750	12	this	this	DET
inlawrev-3310	750	13	case	case	NOUN
inlawrev-3310	750	14	,	,	PUNCT
inlawrev-3310	750	15	the	the	DET
inlawrev-3310	750	16	idsr	idsr	NOUN
inlawrev-3310	750	17	denied	deny	VERB
inlawrev-3310	750	18	sherwin	sherwin	PROPN
inlawrev-3310	750	19	-	-	PUNCT
inlawrev-3310	750	20	williams	williams	PROPN
inlawrev-3310	750	21	company	company	NOUN
inlawrev-3310	750	22	's	's	PART
inlawrev-3310	750	23	claim	claim	NOUN
inlawrev-3310	750	24	for	for	ADP
inlawrev-3310	750	25	refund	refund	NOUN
inlawrev-3310	750	26	of	of	ADP
inlawrev-3310	750	27	supplemental	supplemental	ADJ
inlawrev-3310	750	28	corporate	corporate	ADJ
inlawrev-3310	750	29	net	net	ADJ
inlawrev-3310	750	30	income	income	NOUN
inlawrev-3310	750	31	taxes	taxis	NOUN
inlawrev-3310	750	32	and	and	CCONJ
inlawrev-3310	750	33	adjusted	adjust	VERB
inlawrev-3310	750	34	gross	gross	ADJ
inlawrev-3310	750	35	income	income	NOUN
inlawrev-3310	750	36	taxes	taxis	NOUN
inlawrev-3310	750	37	for	for	ADP
inlawrev-3310	750	38	the	the	DET
inlawrev-3310	750	39	years	year	NOUN
inlawrev-3310	750	40	1985	1985	NUM
inlawrev-3310	750	41	and	and	CCONJ
inlawrev-3310	750	42	1986.^'*^	1986.^'*^	NUM
inlawrev-3310	750	43	indiana	indiana	PROPN
inlawrev-3310	750	44	imposed	impose	VERB
inlawrev-3310	750	45	an	an	DET
inlawrev-3310	750	46	income	income	NOUN
inlawrev-3310	750	47	tax	tax	NOUN
inlawrev-3310	750	48	on	on	ADP
inlawrev-3310	750	49	every	every	DET
inlawrev-3310	750	50	corporation	corporation	NOUN
inlawrev-3310	750	51	's	's	PART
inlawrev-3310	750	52	adjusted	adjust	VERB
inlawrev-3310	750	53	gross	gross	ADJ
inlawrev-3310	750	54	income	income	NOUN
inlawrev-3310	750	55	derived	derive	VERB
inlawrev-3310	750	56	from	from	ADP
inlawrev-3310	750	57	sources	source	NOUN
inlawrev-3310	750	58	within	within	ADP
inlawrev-3310	750	59	indiana.^"^^	indiana.^"^^	NOUN
inlawrev-3310	750	60	in	in	ADP
inlawrev-3310	750	61	cases	case	NOUN
inlawrev-3310	750	62	in	in	ADP
inlawrev-3310	750	63	which	which	PRON
inlawrev-3310	750	64	a	a	DET
inlawrev-3310	750	65	corporation	corporation	NOUN
inlawrev-3310	750	66	derives	derive	VERB
inlawrev-3310	750	67	business	business	NOUN
inlawrev-3310	750	68	income	income	NOUN
inlawrev-3310	750	69	from	from	ADP
inlawrev-3310	750	70	sources	source	NOUN
inlawrev-3310	750	71	both	both	CCONJ
inlawrev-3310	750	72	within	within	ADP
inlawrev-3310	750	73	and	and	CCONJ
inlawrev-3310	750	74	outside	outside	ADP
inlawrev-3310	750	75	indiana	indiana	PROPN
inlawrev-3310	750	76	,	,	PUNCT
inlawrev-3310	750	77	the	the	DET
inlawrev-3310	750	78	"	"	PUNCT
inlawrev-3310	750	79	adjusted	adjusted	ADJ
inlawrev-3310	750	80	gross	gross	ADJ
inlawrev-3310	750	81	income	income	NOUN
inlawrev-3310	750	82	derived	derive	VERB
inlawrev-3310	750	83	from	from	ADP
inlawrev-3310	750	84	sources	source	NOUN
inlawrev-3310	750	85	within	within	ADP
inlawrev-3310	750	86	the	the	DET
inlawrev-3310	750	87	state	state	NOUN
inlawrev-3310	750	88	of	of	ADP
inlawrev-3310	750	89	indiana	indiana	PROPN
inlawrev-3310	750	90	"	"	PUNCT
inlawrev-3310	750	91	was	be	AUX
inlawrev-3310	750	92	determined	determine	VERB
inlawrev-3310	750	93	by	by	ADP
inlawrev-3310	750	94	an	an	DET
inlawrev-3310	750	95	apportionment	apportionment	NOUN
inlawrev-3310	750	96	formula.^'*^	formula.^'*^	PROPN
inlawrev-3310	750	97	indiana	indiana	PROPN
inlawrev-3310	750	98	adopted	adopt	VERB
inlawrev-3310	750	99	a	a	DET
inlawrev-3310	750	100	standard	standard	ADJ
inlawrev-3310	750	101	form	form	NOUN
inlawrev-3310	750	102	apportionment	apportionment	NOUN
inlawrev-3310	750	103	method	method	NOUN
inlawrev-3310	750	104	which	which	PRON
inlawrev-3310	750	105	multiplied	multiply	VERB
inlawrev-3310	750	106	the	the	DET
inlawrev-3310	750	107	business	business	NOUN
inlawrev-3310	750	108	income	income	NOUN
inlawrev-3310	750	109	derived	derive	VERB
inlawrev-3310	750	110	from	from	ADP
inlawrev-3310	750	111	sources	source	NOUN
inlawrev-3310	750	112	both	both	CCONJ
inlawrev-3310	750	113	within	within	ADP
inlawrev-3310	750	114	and	and	CCONJ
inlawrev-3310	750	115	outside	outside	ADP
inlawrev-3310	750	116	indiana	indiana	NOUN
inlawrev-3310	750	117	by	by	ADP
inlawrev-3310	750	118	a	a	DET
inlawrev-3310	750	119	fraction	fraction	NOUN
inlawrev-3310	750	120	,	,	PUNCT
inlawrev-3310	750	121	the	the	DET
inlawrev-3310	750	122	numerator	numerator	NOUN
inlawrev-3310	750	123	of	of	ADP
inlawrev-3310	750	124	which	which	PRON
inlawrev-3310	750	125	was	be	AUX
inlawrev-3310	750	126	the	the	DET
inlawrev-3310	750	127	property	property	NOUN
inlawrev-3310	750	128	factor	factor	NOUN
inlawrev-3310	750	129	plus	plus	CCONJ
inlawrev-3310	750	130	the	the	DET
inlawrev-3310	750	131	payroll	payroll	NOUN
inlawrev-3310	750	132	factor	factor	NOUN
inlawrev-3310	750	133	plus	plus	CCONJ
inlawrev-3310	750	134	the	the	DET
inlawrev-3310	750	135	sales	sale	NOUN
inlawrev-3310	750	136	factor	factor	NOUN
inlawrev-3310	750	137	,	,	PUNCT
inlawrev-3310	750	138	and	and	CCONJ
inlawrev-3310	750	139	the	the	DET
inlawrev-3310	750	140	denominator	denominator	NOUN
inlawrev-3310	750	141	of	of	ADP
inlawrev-3310	750	142	which	which	PRON
inlawrev-3310	750	143	was	be	AUX
inlawrev-3310	750	144	three.^"*^	three.^"*^	PUNCT
inlawrev-3310	750	145	sherwin	sherwin	PROPN
inlawrev-3310	750	146	-	-	PUNCT
inlawrev-3310	750	147	williams	williams	PROPN
inlawrev-3310	750	148	was	be	AUX
inlawrev-3310	750	149	an	an	DET
inlawrev-3310	750	150	ohio	ohio	PROPN
inlawrev-3310	750	151	corporation	corporation	NOUN
inlawrev-3310	750	152	qualified	qualified	ADJ
inlawrev-3310	750	153	to	to	PART
inlawrev-3310	750	154	conduct	conduct	VERB
inlawrev-3310	750	155	business	business	NOUN
inlawrev-3310	750	156	in	in	ADP
inlawrev-3310	750	157	indiana	indiana	PROPN
inlawrev-3310	750	158	.	.	PUNCT
inlawrev-3310	751	1	its	its	PRON
inlawrev-3310	751	2	principal	principal	ADJ
inlawrev-3310	751	3	business	business	NOUN
inlawrev-3310	751	4	consisted	consist	VERB
inlawrev-3310	751	5	of	of	ADP
inlawrev-3310	751	6	manufacturing	manufacturing	NOUN
inlawrev-3310	751	7	and	and	CCONJ
inlawrev-3310	751	8	selling	sell	VERB
inlawrev-3310	751	9	paint	paint	NOUN
inlawrev-3310	751	10	and	and	CCONJ
inlawrev-3310	751	11	related	related	ADJ
inlawrev-3310	751	12	products	product	NOUN
inlawrev-3310	751	13	.	.	PUNCT
inlawrev-3310	752	1	however	however	ADV
inlawrev-3310	752	2	,	,	PUNCT
inlawrev-3310	752	3	as	as	ADP
inlawrev-3310	752	4	part	part	NOUN
inlawrev-3310	752	5	of	of	ADP
inlawrev-3310	752	6	its	its	PRON
inlawrev-3310	752	7	normal	normal	ADJ
inlawrev-3310	752	8	business	business	NOUN
inlawrev-3310	752	9	activities	activity	NOUN
inlawrev-3310	752	10	,	,	PUNCT
inlawrev-3310	752	11	sherwin	sherwin	PROPN
inlawrev-3310	752	12	-	-	PUNCT
inlawrev-3310	752	13	williams	williams	PROPN
inlawrev-3310	752	14	regularly	regularly	ADV
inlawrev-3310	752	15	invested	invest	VERB
inlawrev-3310	752	16	its	its	PRON
inlawrev-3310	752	17	working	work	VERB
inlawrev-3310	752	18	capital	capital	NOUN
inlawrev-3310	752	19	in	in	ADP
inlawrev-3310	752	20	a	a	DET
inlawrev-3310	752	21	variety	variety	NOUN
inlawrev-3310	752	22	of	of	ADP
inlawrev-3310	752	23	securities	security	NOUN
inlawrev-3310	752	24	.	.	PUNCT
inlawrev-3310	753	1	the	the	DET
inlawrev-3310	753	2	management	management	NOUN
inlawrev-3310	753	3	activities	activity	NOUN
inlawrev-3310	753	4	related	relate	VERB
inlawrev-3310	753	5	to	to	ADP
inlawrev-3310	753	6	these	these	DET
inlawrev-3310	753	7	investments	investment	NOUN
inlawrev-3310	753	8	were	be	AUX
inlawrev-3310	753	9	conducted	conduct	VERB
inlawrev-3310	753	10	in	in	ADP
inlawrev-3310	753	11	ohio	ohio	PROPN
inlawrev-3310	753	12	at	at	ADP
inlawrev-3310	753	13	sherwin	sherwin	PROPN
inlawrev-3310	753	14	-	-	PUNCT
inlawrev-3310	753	15	williams	williams	PROPN
inlawrev-3310	753	16	'	'	PART
inlawrev-3310	753	17	worldwide	worldwide	ADJ
inlawrev-3310	753	18	headquarters	headquarters	NOUN
inlawrev-3310	753	19	.	.	PUNCT
inlawrev-3310	754	1	sherwin	sherwin	PROPN
inlawrev-3310	754	2	-	-	PUNCT
inlawrev-3310	754	3	williams	williams	PROPN
inlawrev-3310	754	4	treated	treat	VERB
inlawrev-3310	754	5	the	the	DET
inlawrev-3310	754	6	interest	interest	NOUN
inlawrev-3310	754	7	income	income	NOUN
inlawrev-3310	754	8	generated	generate	VERB
inlawrev-3310	754	9	as	as	ADP
inlawrev-3310	754	10	a	a	DET
inlawrev-3310	754	11	result	result	NOUN
inlawrev-3310	754	12	of	of	ADP
inlawrev-3310	754	13	the	the	DET
inlawrev-3310	754	14	investment	investment	NOUN
inlawrev-3310	754	15	activities	activity	NOUN
inlawrev-3310	754	16	as	as	ADP
inlawrev-3310	754	17	non	non	ADJ
inlawrev-3310	754	18	-	-	ADJ
inlawrev-3310	754	19	business	business	ADJ
inlawrev-3310	754	20	income	income	NOUN
inlawrev-3310	754	21	and	and	CCONJ
inlawrev-3310	754	22	allocated	allocate	VERB
inlawrev-3310	754	23	the	the	DET
inlawrev-3310	754	24	interest	interest	NOUN
inlawrev-3310	754	25	income	income	NOUN
inlawrev-3310	754	26	to	to	ADP
inlawrev-3310	754	27	ohio	ohio	PROPN
inlawrev-3310	754	28	.	.	PUNCT
inlawrev-3310	755	1	on	on	ADP
inlawrev-3310	755	2	october	october	PROPN
inlawrev-3310	755	3	30	30	NUM
inlawrev-3310	755	4	,	,	PUNCT
inlawrev-3310	755	5	1989	1989	NUM
inlawrev-3310	755	6	,	,	PUNCT
inlawrev-3310	755	7	the	the	DET
inlawrev-3310	755	8	idsr	idsr	NOUN
inlawrev-3310	755	9	assessed	assess	VERB
inlawrev-3310	755	10	sherwin	sherwin	PROPN
inlawrev-3310	755	11	-	-	PUNCT
inlawrev-3310	755	12	williams	williams	PROPN
inlawrev-3310	755	13	with	with	ADP
inlawrev-3310	755	14	additional	additional	ADJ
inlawrev-3310	755	15	tax	tax	NOUN
inlawrev-3310	755	16	and	and	CCONJ
inlawrev-3310	755	17	interest	interest	NOUN
inlawrev-3310	755	18	for	for	ADP
inlawrev-3310	755	19	the	the	DET
inlawrev-3310	755	20	tax	tax	NOUN
inlawrev-3310	755	21	years	year	NOUN
inlawrev-3310	755	22	1985	1985	NUM
inlawrev-3310	755	23	and	and	CCONJ
inlawrev-3310	755	24	1986	1986	NUM
inlawrev-3310	755	25	based	base	VERB
inlawrev-3310	755	26	on	on	ADP
inlawrev-3310	755	27	its	its	PRON
inlawrev-3310	755	28	determination	determination	NOUN
inlawrev-3310	755	29	that	that	SCONJ
inlawrev-3310	755	30	the	the	DET
inlawrev-3310	755	31	interest	interest	NOUN
inlawrev-3310	755	32	income	income	NOUN
inlawrev-3310	755	33	constituted	constitute	VERB
inlawrev-3310	755	34	business	business	NOUN
inlawrev-3310	755	35	income	income	NOUN
inlawrev-3310	755	36	subject	subject	ADJ
inlawrev-3310	755	37	to	to	ADP
inlawrev-3310	755	38	apportionment	apportionment	NOUN
inlawrev-3310	755	39	.	.	PUNCT
inlawrev-3310	756	1	sherwin	sherwin	PROPN
inlawrev-3310	756	2	-	-	PUNCT
inlawrev-3310	756	3	williams	williams	PROPN
inlawrev-3310	756	4	conceded	concede	VERB
inlawrev-3310	756	5	that	that	SCONJ
inlawrev-3310	756	6	the	the	DET
inlawrev-3310	756	7	interest	interest	NOUN
inlawrev-3310	756	8	income	income	NOUN
inlawrev-3310	756	9	was	be	AUX
inlawrev-3310	756	10	generated	generate	VERB
inlawrev-3310	756	11	as	as	ADP
inlawrev-3310	756	12	an	an	DET
inlawrev-3310	756	13	integral	integral	ADJ
inlawrev-3310	756	14	part	part	NOUN
inlawrev-3310	756	15	of	of	ADP
inlawrev-3310	756	16	its	its	PRON
inlawrev-3310	756	17	unitary	unitary	ADJ
inlawrev-3310	756	18	business	business	NOUN
inlawrev-3310	756	19	which	which	PRON
inlawrev-3310	756	20	should	should	AUX
inlawrev-3310	756	21	have	have	AUX
inlawrev-3310	756	22	been	be	AUX
inlawrev-3310	756	23	treated	treat	VERB
inlawrev-3310	756	24	as	as	ADP
inlawrev-3310	756	25	business	business	NOUN
inlawrev-3310	756	26	income	income	NOUN
inlawrev-3310	756	27	.	.	PUNCT
inlawrev-3310	757	1	however	however	ADV
inlawrev-3310	757	2	,	,	PUNCT
inlawrev-3310	757	3	on	on	ADP
inlawrev-3310	757	4	december	december	PROPN
inlawrev-3310	757	5	20	20	NUM
inlawrev-3310	757	6	,	,	PUNCT
inlawrev-3310	757	7	1989	1989	NUM
inlawrev-3310	757	8	,	,	PUNCT
inlawrev-3310	757	9	sherwin	sherwin	PROPN
inlawrev-3310	757	10	-	-	PUNCT
inlawrev-3310	757	11	williams	williams	PROPN
inlawrev-3310	757	12	filed	file	VERB
inlawrev-3310	757	13	a	a	DET
inlawrev-3310	757	14	protest	protest	NOUN
inlawrev-3310	757	15	claiming	claim	VERB
inlawrev-3310	757	16	that	that	SCONJ
inlawrev-3310	757	17	the	the	DET
inlawrev-3310	757	18	denominator	denominator	NOUN
inlawrev-3310	757	19	of	of	ADP
inlawrev-3310	757	20	the	the	DET
inlawrev-3310	757	21	sales	sale	NOUN
inlawrev-3310	757	22	factor	factor	NOUN
inlawrev-3310	757	23	should	should	AUX
inlawrev-3310	757	24	be	be	AUX
inlawrev-3310	757	25	increased	increase	VERB
inlawrev-3310	757	26	to	to	PART
inlawrev-3310	757	27	include	include	VERB
inlawrev-3310	757	28	the	the	DET
inlawrev-3310	757	29	gross	gross	ADJ
inlawrev-3310	757	30	proceeds	proceed	NOUN
inlawrev-3310	757	31	generated	generate	VERB
inlawrev-3310	757	32	by	by	ADP
inlawrev-3310	757	33	its	its	PRON
inlawrev-3310	757	34	investment	investment	NOUN
inlawrev-3310	757	35	activity	activity	NOUN
inlawrev-3310	757	36	.^^^	.^^^	PUNCT
inlawrev-3310	758	1	the	the	DET
inlawrev-3310	758	2	indiana	indiana	PROPN
inlawrev-3310	758	3	adjusted	adjust	VERB
inlawrev-3310	758	4	gross	gross	ADJ
inlawrev-3310	758	5	income	income	NOUN
inlawrev-3310	758	6	tax	tax	NOUN
inlawrev-3310	758	7	issue	issue	NOUN
inlawrev-3310	758	8	in	in	ADP
inlawrev-3310	758	9	this	this	DET
inlawrev-3310	758	10	case	case	NOUN
inlawrev-3310	758	11	was	be	AUX
inlawrev-3310	758	12	whether	whether	SCONJ
inlawrev-3310	758	13	the	the	DET
inlawrev-3310	758	14	denominator	denominator	NOUN
inlawrev-3310	758	15	of	of	ADP
inlawrev-3310	758	16	sherwin	sherwin	PROPN
inlawrev-3310	758	17	-	-	PUNCT
inlawrev-3310	758	18	williams	williams	PROPN
inlawrev-3310	758	19	'	'	PART
inlawrev-3310	758	20	sales	sale	NOUN
inlawrev-3310	758	21	factor	factor	NOUN
inlawrev-3310	758	22	should	should	AUX
inlawrev-3310	758	23	include	include	VERB
inlawrev-3310	758	24	the	the	DET
inlawrev-3310	758	25	principal	principal	NOUN
inlawrev-3310	758	26	or	or	CCONJ
inlawrev-3310	758	27	capital	capital	NOUN
inlawrev-3310	758	28	element	element	NOUN
inlawrev-3310	758	29	of	of	ADP
inlawrev-3310	758	30	investments	investment	NOUN
inlawrev-3310	758	31	which	which	PRON
inlawrev-3310	758	32	sherwinwilliams	sherwinwilliam	NOUN
inlawrev-3310	758	33	made	make	VERB
inlawrev-3310	758	34	outside	outside	ADP
inlawrev-3310	758	35	of	of	ADP
inlawrev-3310	758	36	indiana.^^^	indiana.^^^	PROPN
inlawrev-3310	758	37	"	"	PUNCT
inlawrev-3310	758	38	the	the	DET
inlawrev-3310	758	39	sales	sale	NOUN
inlawrev-3310	758	40	factor	factor	NOUN
inlawrev-3310	758	41	is	be	AUX
inlawrev-3310	758	42	a	a	DET
inlawrev-3310	758	43	fraction	fraction	NOUN
inlawrev-3310	758	44	,	,	PUNCT
inlawrev-3310	758	45	the	the	DET
inlawrev-3310	758	46	numerator	numerator	NOUN
inlawrev-3310	758	47	of	of	ADP
inlawrev-3310	758	48	which	which	PRON
inlawrev-3310	758	49	is	be	AUX
inlawrev-3310	758	50	the	the	DET
inlawrev-3310	758	51	total	total	ADJ
inlawrev-3310	758	52	sales	sale	NOUN
inlawrev-3310	758	53	of	of	ADP
inlawrev-3310	758	54	the	the	DET
inlawrev-3310	758	55	taxpayer	taxpayer	NOUN
inlawrev-3310	758	56	in	in	ADP
inlawrev-3310	758	57	this	this	DET
inlawrev-3310	758	58	state	state	NOUN
inlawrev-3310	758	59	during	during	ADP
inlawrev-3310	758	60	the	the	DET
inlawrev-3310	758	61	taxable	taxable	ADJ
inlawrev-3310	758	62	year	year	NOUN
inlawrev-3310	758	63	,	,	PUNCT
inlawrev-3310	758	64	and	and	CCONJ
inlawrev-3310	758	65	the	the	DET
inlawrev-3310	758	66	denominator	denominator	NOUN
inlawrev-3310	758	67	of	of	ADP
inlawrev-3310	758	68	which	which	PRON
inlawrev-3310	758	69	is	be	AUX
inlawrev-3310	758	70	the	the	DET
inlawrev-3310	758	71	total	total	ADJ
inlawrev-3310	758	72	sales	sale	NOUN
inlawrev-3310	758	73	of	of	ADP
inlawrev-3310	758	74	the	the	DET
inlawrev-3310	758	75	taxpayer	taxpayer	NOUN
inlawrev-3310	758	76	everywhere	everywhere	ADV
inlawrev-3310	758	77	during	during	ADP
inlawrev-3310	758	78	the	the	DET
inlawrev-3310	758	79	taxable	taxable	ADJ
inlawrev-3310	758	80	year	year	NOUN
inlawrev-3310	758	81	.	.	PUNCT
inlawrev-3310	759	1	"^^^	"^^^	PUNCT
inlawrev-3310	760	1	"	"	PUNCT
inlawrev-3310	760	2	sales	sale	NOUN
inlawrev-3310	760	3	"	"	PUNCT
inlawrev-3310	760	4	were	be	AUX
inlawrev-3310	760	5	defined	define	VERB
inlawrev-3310	760	6	as	as	ADP
inlawrev-3310	760	7	"	"	PUNCT
inlawrev-3310	760	8	all	all	DET
inlawrev-3310	760	9	gross	gross	ADJ
inlawrev-3310	760	10	244	244	NUM
inlawrev-3310	760	11	.	.	PUNCT
inlawrev-3310	761	1	i	i	PRON
inlawrev-3310	761	2	d.	d.	PROPN
inlawrev-3310	761	3	245	245	NUM
inlawrev-3310	761	4	.	.	PUNCT
inlawrev-3310	762	1	673	673	NUM
inlawrev-3310	762	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	762	3	849	849	NUM
inlawrev-3310	762	4	(	(	PUNCT
inlawrev-3310	762	5	ind	ind	NOUN
inlawrev-3310	762	6	.	.	PUNCT
inlawrev-3310	763	1	t.c	t.c	PROPN
inlawrev-3310	763	2	.	.	PROPN
inlawrev-3310	763	3	1996	1996	NUM
inlawrev-3310	763	4	)	)	PUNCT
inlawrev-3310	763	5	.	.	PUNCT
inlawrev-3310	764	1	246	246	NUM
inlawrev-3310	764	2	.	.	PUNCT
inlawrev-3310	765	1	i	i	PRON
inlawrev-3310	765	2	d.	d.	PROPN
inlawrev-3310	765	3	at	at	ADP
inlawrev-3310	765	4	850	850	NUM
inlawrev-3310	765	5	.	.	PUNCT
inlawrev-3310	765	6	247	247	NUM
inlawrev-3310	765	7	.	.	PUNCT
inlawrev-3310	766	1	i	i	PRON
inlawrev-3310	766	2	d	d	PROPN
inlawrev-3310	766	3	at	at	ADP
inlawrev-3310	766	4	%	%	INTJ
inlawrev-3310	767	1	5\\see	5\\see	NUM
inlawrev-3310	767	2	also	also	ADV
inlawrev-3310	767	3	ind	ind	NOUN
inlawrev-3310	767	4	.	.	PUNCT
inlawrev-3310	768	1	code	code	PROPN
inlawrev-3310	768	2	§	§	PROPN
inlawrev-3310	768	3	6	6	NUM
inlawrev-3310	768	4	-	-	SYM
inlawrev-3310	768	5	3	3	NUM
inlawrev-3310	768	6	-	-	PUNCT
inlawrev-3310	768	7	2	2	NUM
inlawrev-3310	768	8	-	-	PUNCT
inlawrev-3310	768	9	l(b	l(b	NOUN
inlawrev-3310	768	10	)	)	PUNCT
inlawrev-3310	768	11	(	(	PUNCT
inlawrev-3310	768	12	1993	1993	NUM
inlawrev-3310	768	13	)	)	PUNCT
inlawrev-3310	768	14	.	.	PUNCT
inlawrev-3310	769	1	248	248	NUM
inlawrev-3310	769	2	.	.	PUNCT
inlawrev-3310	770	1	i	i	PRON
inlawrev-3310	770	2	d	d	PROPN
inlawrev-3310	770	3	(	(	PUNCT
inlawrev-3310	770	4	citing	cite	VERB
inlawrev-3310	770	5	ind	ind	NOUN
inlawrev-3310	770	6	.	.	PUNCT
inlawrev-3310	771	1	code	code	PROPN
inlawrev-3310	771	2	§	§	PROPN
inlawrev-3310	771	3	6	6	NUM
inlawrev-3310	771	4	-	-	SYM
inlawrev-3310	771	5	3	3	NUM
inlawrev-3310	771	6	-	-	PUNCT
inlawrev-3310	771	7	2	2	NUM
inlawrev-3310	771	8	-	-	PUNCT
inlawrev-3310	771	9	2	2	NUM
inlawrev-3310	771	10	)	)	PUNCT
inlawrev-3310	771	11	.	.	PUNCT
inlawrev-3310	772	1	249	249	NUM
inlawrev-3310	772	2	.	.	PUNCT
inlawrev-3310	773	1	i	i	PRON
inlawrev-3310	773	2	d	d	PROPN
inlawrev-3310	773	3	(	(	PUNCT
inlawrev-3310	773	4	citing	cite	VERB
inlawrev-3310	773	5	ind	ind	NOUN
inlawrev-3310	773	6	.	.	PUNCT
inlawrev-3310	774	1	code	code	PROPN
inlawrev-3310	774	2	§	§	PROPN
inlawrev-3310	774	3	6	6	NUM
inlawrev-3310	774	4	-	-	SYM
inlawrev-3310	774	5	3	3	NUM
inlawrev-3310	774	6	-	-	PUNCT
inlawrev-3310	774	7	2	2	NUM
inlawrev-3310	774	8	-	-	PUNCT
inlawrev-3310	774	9	2(b	2(b	NUM
inlawrev-3310	774	10	)	)	PUNCT
inlawrev-3310	774	11	)	)	PUNCT
inlawrev-3310	774	12	.	.	PUNCT
inlawrev-3310	775	1	250	250	NUM
inlawrev-3310	775	2	.	.	PUNCT
inlawrev-3310	776	1	i	i	PRON
inlawrev-3310	776	2	d	d	PROPN
inlawrev-3310	776	3	at	at	ADP
inlawrev-3310	776	4	850	850	NUM
inlawrev-3310	776	5	.	.	PUNCT
inlawrev-3310	776	6	251	251	NUM
inlawrev-3310	776	7	.	.	PUNCT
inlawrev-3310	777	1	/^.	/^.	PUNCT
inlawrev-3310	777	2	at	at	ADP
inlawrev-3310	777	3	851	851	NUM
inlawrev-3310	777	4	.	.	PUNCT
inlawrev-3310	777	5	252	252	NUM
inlawrev-3310	777	6	.	.	PUNCT
inlawrev-3310	778	1	i	i	PRON
inlawrev-3310	778	2	d.	d.	PROPN
inlawrev-3310	778	3	(	(	PUNCT
inlawrev-3310	778	4	quoting	quote	VERB
inlawrev-3310	778	5	ind	ind	PROPN
inlawrev-3310	778	6	.	.	PUNCT
inlawrev-3310	779	1	code	code	PROPN
inlawrev-3310	779	2	§	§	PROPN
inlawrev-3310	779	3	6	6	NUM
inlawrev-3310	779	4	-	-	SYM
inlawrev-3310	779	5	3	3	NUM
inlawrev-3310	779	6	-	-	PUNCT
inlawrev-3310	779	7	2	2	NUM
inlawrev-3310	779	8	-	-	PUNCT
inlawrev-3310	779	9	2(e	2(e	NUM
inlawrev-3310	779	10	)	)	PUNCT
inlawrev-3310	779	11	)	)	PUNCT
inlawrev-3310	779	12	.	.	PUNCT
inlawrev-3310	780	1	804	804	NUM
inlawrev-3310	780	2	indiana	indiana	PROPN
inlawrev-3310	780	3	law	law	PROPN
inlawrev-3310	780	4	review	review	NOUN
inlawrev-3310	780	5	[	[	X
inlawrev-3310	780	6	vol	vol	NOUN
inlawrev-3310	780	7	.	.	NOUN
inlawrev-3310	780	8	3	3	NUM
inlawrev-3310	780	9	1	1	NUM
inlawrev-3310	780	10	:	:	SYM
inlawrev-3310	780	11	78	78	NUM
inlawrev-3310	780	12	1	1	NUM
inlawrev-3310	780	13	receipts	receipt	NOUN
inlawrev-3310	780	14	of	of	ADP
inlawrev-3310	780	15	the	the	DET
inlawrev-3310	780	16	taxpayer	taxpayer	NOUN
inlawrev-3310	780	17	not	not	PART
inlawrev-3310	780	18	allocated	allocate	VERB
inlawrev-3310	780	19	under	under	ADP
inlawrev-3310	780	20	ic	ic	PROPN
inlawrev-3310	780	21	6	6	NUM
inlawrev-3310	780	22	-	-	SYM
inlawrev-3310	780	23	3	3	NUM
inlawrev-3310	780	24	-	-	PUNCT
inlawrev-3310	780	25	2	2	NUM
inlawrev-3310	780	26	-	-	PUNCT
inlawrev-3310	780	27	2(g	2(g	NUM
inlawrev-3310	780	28	)	)	PUNCT
inlawrev-3310	780	29	through	through	ADP
inlawrev-3310	780	30	ic	ic	PROPN
inlawrev-3310	780	31	63	63	NUM
inlawrev-3310	780	32	-	-	SYM
inlawrev-3310	780	33	2	2	NUM
inlawrev-3310	780	34	-	-	PUNCT
inlawrev-3310	780	35	2(k)."^^^	2(k)."^^^	NUM
inlawrev-3310	780	36	sections	section	NOUN
inlawrev-3310	780	37	6	6	NUM
inlawrev-3310	780	38	-	-	SYM
inlawrev-3310	780	39	3	3	NUM
inlawrev-3310	780	40	-	-	PUNCT
inlawrev-3310	780	41	2	2	NUM
inlawrev-3310	780	42	-	-	PUNCT
inlawrev-3310	780	43	2(g)-(k	2(g)-(k	NUM
inlawrev-3310	780	44	)	)	PUNCT
inlawrev-3310	780	45	dealt	deal	VERB
inlawrev-3310	780	46	with	with	ADP
inlawrev-3310	780	47	rents	rent	NOUN
inlawrev-3310	780	48	and	and	CCONJ
inlawrev-3310	780	49	royalties	royalty	NOUN
inlawrev-3310	780	50	,	,	PUNCT
inlawrev-3310	780	51	capital	capital	NOUN
inlawrev-3310	780	52	gains	gain	NOUN
inlawrev-3310	780	53	and	and	CCONJ
inlawrev-3310	780	54	losses	loss	NOUN
inlawrev-3310	780	55	,	,	PUNCT
inlawrev-3310	780	56	interest	interest	NOUN
inlawrev-3310	780	57	,	,	PUNCT
inlawrev-3310	780	58	dividends	dividend	NOUN
inlawrev-3310	780	59	,	,	PUNCT
inlawrev-3310	780	60	and	and	CCONJ
inlawrev-3310	780	61	patent	patent	NOUN
inlawrev-3310	780	62	or	or	CCONJ
inlawrev-3310	780	63	copyright	copyright	NOUN
inlawrev-3310	780	64	royalties	royalty	NOUN
inlawrev-3310	780	65	.	.	PUNCT
inlawrev-3310	781	1	the	the	DET
inlawrev-3310	781	2	regulations	regulation	NOUN
inlawrev-3310	781	3	further	far	ADV
inlawrev-3310	781	4	defined	define	VERB
inlawrev-3310	781	5	"	"	PUNCT
inlawrev-3310	781	6	sales	sale	NOUN
inlawrev-3310	781	7	"	"	PUNCT
inlawrev-3310	781	8	as	as	ADP
inlawrev-3310	781	9	"	"	PUNCT
inlawrev-3310	781	10	any	any	DET
inlawrev-3310	781	11	business	business	NOUN
inlawrev-3310	781	12	income	income	NOUN
inlawrev-3310	781	13	of	of	ADP
inlawrev-3310	781	14	a	a	DET
inlawrev-3310	781	15	corporate	corporate	ADJ
inlawrev-3310	781	16	taxpayer	taxpayer	NOUN
inlawrev-3310	781	17	.	.	PUNCT
inlawrev-3310	781	18	.	.	PUNCT
inlawrev-3310	781	19	.	.	PUNCT
inlawrev-3310	782	1	regardless	regardless	ADV
inlawrev-3310	782	2	of	of	ADP
inlawrev-3310	782	3	its	its	PRON
inlawrev-3310	782	4	actual	actual	ADJ
inlawrev-3310	782	5	source	source	NOUN
inlawrev-3310	782	6	.	.	PUNCT
inlawrev-3310	783	1	"^^	"^^	PROPN
inlawrev-3310	783	2	'	'	PART
inlawrev-3310	783	3	*	*	PUNCT
inlawrev-3310	783	4	thus	thus	ADV
inlawrev-3310	783	5	,	,	PUNCT
inlawrev-3310	783	6	the	the	DET
inlawrev-3310	783	7	question	question	NOUN
inlawrev-3310	783	8	arose	arise	VERB
inlawrev-3310	783	9	as	as	ADP
inlawrev-3310	783	10	to	to	ADP
inlawrev-3310	783	11	how	how	SCONJ
inlawrev-3310	783	12	the	the	DET
inlawrev-3310	783	13	term	term	NOUN
inlawrev-3310	783	14	"	"	PUNCT
inlawrev-3310	783	15	gross	gross	ADJ
inlawrev-3310	783	16	receipts	receipt	NOUN
inlawrev-3310	783	17	"	"	PUNCT
inlawrev-3310	783	18	should	should	AUX
inlawrev-3310	783	19	be	be	AUX
inlawrev-3310	783	20	defined	define	VERB
inlawrev-3310	783	21	for	for	ADP
inlawrev-3310	783	22	the	the	DET
inlawrev-3310	783	23	purpose	purpose	NOUN
inlawrev-3310	783	24	of	of	ADP
inlawrev-3310	783	25	the	the	DET
inlawrev-3310	783	26	denominator	denominator	NOUN
inlawrev-3310	783	27	of	of	ADP
inlawrev-3310	783	28	the	the	DET
inlawrev-3310	783	29	sales	sale	NOUN
inlawrev-3310	783	30	factor	factor	NOUN
inlawrev-3310	783	31	.^^^	.^^^	PUNCT
inlawrev-3310	784	1	the	the	DET
inlawrev-3310	784	2	idsr	idsr	NOUN
inlawrev-3310	784	3	considered	consider	VERB
inlawrev-3310	784	4	only	only	ADV
inlawrev-3310	784	5	the	the	DET
inlawrev-3310	784	6	interest	interest	NOUN
inlawrev-3310	784	7	earned	earn	VERB
inlawrev-3310	784	8	on	on	ADP
inlawrev-3310	784	9	the	the	DET
inlawrev-3310	784	10	investment	investment	NOUN
inlawrev-3310	784	11	securities	security	NOUN
inlawrev-3310	784	12	to	to	PART
inlawrev-3310	784	13	be	be	AUX
inlawrev-3310	784	14	gross	gross	PROPN
inlawrev-3310	784	15	receipts.^^^	receipts.^^^	PROPN
inlawrev-3310	784	16	sherwin	sherwin	PROPN
inlawrev-3310	784	17	-	-	PUNCT
inlawrev-3310	784	18	williams	williams	PROPN
inlawrev-3310	784	19	argued	argue	VERB
inlawrev-3310	784	20	that	that	SCONJ
inlawrev-3310	784	21	gross	gross	ADJ
inlawrev-3310	784	22	receipts	receipt	NOUN
inlawrev-3310	784	23	equals	equal	VERB
inlawrev-3310	784	24	the	the	DET
inlawrev-3310	784	25	amount	amount	NOUN
inlawrev-3310	784	26	received	receive	VERB
inlawrev-3310	784	27	on	on	ADP
inlawrev-3310	784	28	the	the	DET
inlawrev-3310	784	29	sale	sale	NOUN
inlawrev-3310	784	30	,	,	PUNCT
inlawrev-3310	784	31	which	which	PRON
inlawrev-3310	784	32	includes	include	VERB
inlawrev-3310	784	33	both	both	CCONJ
inlawrev-3310	784	34	the	the	DET
inlawrev-3310	784	35	interest	interest	NOUN
inlawrev-3310	784	36	earned	earn	VERB
inlawrev-3310	784	37	and	and	CCONJ
inlawrev-3310	784	38	the	the	DET
inlawrev-3310	784	39	principal	principal	NOUN
inlawrev-3310	784	40	.	.	PUNCT
inlawrev-3310	785	1	^^^	^^^	ADP
inlawrev-3310	785	2	the	the	DET
inlawrev-3310	785	3	idsr	idsr	NOUN
inlawrev-3310	785	4	responded	respond	VERB
inlawrev-3310	785	5	that	that	SCONJ
inlawrev-3310	785	6	inclusion	inclusion	NOUN
inlawrev-3310	785	7	of	of	ADP
inlawrev-3310	785	8	the	the	DET
inlawrev-3310	785	9	principal	principal	ADJ
inlawrev-3310	785	10	amount	amount	NOUN
inlawrev-3310	785	11	in	in	ADP
inlawrev-3310	785	12	the	the	DET
inlawrev-3310	785	13	denominator	denominator	NOUN
inlawrev-3310	785	14	"	"	PUNCT
inlawrev-3310	785	15	distorts	distort	VERB
inlawrev-3310	785	16	the	the	DET
inlawrev-3310	785	17	apportionment	apportionment	ADJ
inlawrev-3310	785	18	formula	formula	NOUN
inlawrev-3310	785	19	by	by	ADP
inlawrev-3310	785	20	giving	give	VERB
inlawrev-3310	785	21	extra	extra	ADJ
inlawrev-3310	785	22	weight	weight	NOUN
inlawrev-3310	785	23	to	to	ADP
inlawrev-3310	785	24	out	out	ADP
inlawrev-3310	785	25	of	of	ADP
inlawrev-3310	785	26	state	state	NOUN
inlawrev-3310	785	27	sales	sale	NOUN
inlawrev-3310	785	28	.	.	PUNCT
inlawrev-3310	786	1	"	"	PUNCT
inlawrev-3310	786	2	^^^	^^^	ADP
inlawrev-3310	786	3	the	the	DET
inlawrev-3310	786	4	idsr	idsr	NOUN
inlawrev-3310	786	5	contended	contend	VERB
inlawrev-3310	786	6	that	that	SCONJ
inlawrev-3310	786	7	there	there	PRON
inlawrev-3310	786	8	is	be	VERB
inlawrev-3310	786	9	great	great	ADJ
inlawrev-3310	786	10	potential	potential	NOUN
inlawrev-3310	786	11	for	for	ADP
inlawrev-3310	786	12	abuse	abuse	NOUN
inlawrev-3310	786	13	because	because	SCONJ
inlawrev-3310	786	14	sherwin	sherwin	PROPN
inlawrev-3310	786	15	-	-	PUNCT
inlawrev-3310	786	16	williams	williams	PROPN
inlawrev-3310	786	17	could	could	AUX
inlawrev-3310	786	18	use	use	VERB
inlawrev-3310	786	19	the	the	DET
inlawrev-3310	786	20	same	same	ADJ
inlawrev-3310	786	21	principal	principal	NOUN
inlawrev-3310	786	22	many	many	ADJ
inlawrev-3310	786	23	times	time	NOUN
inlawrev-3310	786	24	as	as	SCONJ
inlawrev-3310	786	25	it	it	PRON
inlawrev-3310	786	26	re	re	VERB
inlawrev-3310	786	27	-	-	NOUN
inlawrev-3310	786	28	invests	invest	NOUN
inlawrev-3310	786	29	in	in	ADP
inlawrev-3310	786	30	short	short	ADJ
inlawrev-3310	786	31	-	-	PUNCT
inlawrev-3310	786	32	term	term	NOUN
inlawrev-3310	786	33	securities	security	NOUN
inlawrev-3310	786	34	,	,	PUNCT
inlawrev-3310	786	35	rolling	roll	VERB
inlawrev-3310	786	36	over	over	ADP
inlawrev-3310	786	37	the	the	DET
inlawrev-3310	786	38	principal	principal	ADJ
inlawrev-3310	786	39	ofthe	ofthe	NOUN
inlawrev-3310	786	40	previously	previously	ADV
inlawrev-3310	786	41	sold	sell	VERB
inlawrev-3310	786	42	investment	investment	NOUN
inlawrev-3310	786	43	.	.	PUNCT
inlawrev-3310	787	1	weighing	weigh	VERB
inlawrev-3310	787	2	both	both	DET
inlawrev-3310	787	3	arguments	argument	NOUN
inlawrev-3310	787	4	,	,	PUNCT
inlawrev-3310	787	5	the	the	DET
inlawrev-3310	787	6	court	court	NOUN
inlawrev-3310	787	7	held	hold	VERB
inlawrev-3310	787	8	that	that	SCONJ
inlawrev-3310	787	9	"	"	PUNCT
inlawrev-3310	787	10	'	'	PUNCT
inlawrev-3310	787	11	gross	gross	ADJ
inlawrev-3310	787	12	receipts	receipt	NOUN
inlawrev-3310	787	13	'	'	PART
inlawrev-3310	787	14	for	for	ADP
inlawrev-3310	787	15	the	the	DET
inlawrev-3310	787	16	purpose	purpose	NOUN
inlawrev-3310	787	17	of	of	ADP
inlawrev-3310	787	18	the	the	DET
inlawrev-3310	787	19	sales	sale	NOUN
inlawrev-3310	787	20	factor	factor	NOUN
inlawrev-3310	787	21	includes	include	VERB
inlawrev-3310	787	22	only	only	ADV
inlawrev-3310	787	23	the	the	DET
inlawrev-3310	787	24	interest	interest	NOUN
inlawrev-3310	787	25	income	income	NOUN
inlawrev-3310	787	26	,	,	PUNCT
inlawrev-3310	787	27	and	and	CCONJ
inlawrev-3310	787	28	not	not	PART
inlawrev-3310	787	29	the	the	DET
inlawrev-3310	787	30	rolled	roll	VERB
inlawrev-3310	787	31	over	over	ADP
inlawrev-3310	787	32	capital	capital	NOUN
inlawrev-3310	787	33	or	or	CCONJ
inlawrev-3310	787	34	return	return	NOUN
inlawrev-3310	787	35	of	of	ADP
inlawrev-3310	787	36	principal	principal	NOUN
inlawrev-3310	787	37	,	,	PUNCT
inlawrev-3310	787	38	realized	realize	VERB
inlawrev-3310	787	39	from	from	ADP
inlawrev-3310	787	40	the	the	DET
inlawrev-3310	787	41	sale	sale	NOUN
inlawrev-3310	787	42	of	of	ADP
inlawrev-3310	787	43	investment	investment	NOUN
inlawrev-3310	787	44	securities	security	NOUN
inlawrev-3310	787	45	.	.	PUNCT
inlawrev-3310	788	1	"^^^	"^^^	PUNCT
inlawrev-3310	789	1	3	3	X
inlawrev-3310	789	2	.	.	X
inlawrev-3310	789	3	farm	farm	NOUN
inlawrev-3310	789	4	credit	credit	NOUN
inlawrev-3310	789	5	services	service	NOUN
inlawrev-3310	789	6	ofmid	ofmid	PROPN
inlawrev-3310	789	7	-	-	PROPN
inlawrev-3310	789	8	america	america	PROPN
inlawrev-3310	789	9	v.	v.	PROPN
inlawrev-3310	789	10	indiana	indiana	PROPN
inlawrev-3310	789	11	department	department	PROPN
inlawrev-3310	789	12	ofstate	ofstate	PROPN
inlawrev-3310	789	13	revenue	revenue	NOUN
inlawrev-3310	789	14	?	?	PUNCT
inlawrev-3310	789	15	^^—in	^^—in	PROPN
inlawrev-3310	789	16	farm	farm	NOUN
inlawrev-3310	789	17	credit	credit	NOUN
inlawrev-3310	789	18	services	service	NOUN
inlawrev-3310	789	19	,	,	PUNCT
inlawrev-3310	789	20	the	the	DET
inlawrev-3310	789	21	petitioner	petitioner	NOUN
inlawrev-3310	789	22	was	be	AUX
inlawrev-3310	789	23	a	a	DET
inlawrev-3310	789	24	member	member	NOUN
inlawrev-3310	789	25	of	of	ADP
inlawrev-3310	789	26	the	the	DET
inlawrev-3310	789	27	farm	farm	NOUN
inlawrev-3310	789	28	credit	credit	NOUN
inlawrev-3310	789	29	system	system	NOUN
inlawrev-3310	789	30	,	,	PUNCT
inlawrev-3310	789	31	a	a	DET
inlawrev-3310	789	32	nationwide	nationwide	ADJ
inlawrev-3310	789	33	network	network	NOUN
inlawrev-3310	789	34	of	of	ADP
inlawrev-3310	789	35	cooperative	cooperative	ADJ
inlawrev-3310	789	36	,	,	PUNCT
inlawrev-3310	789	37	borrower	borrower	NOUN
inlawrev-3310	789	38	-	-	PUNCT
inlawrev-3310	789	39	owned	own	VERB
inlawrev-3310	789	40	banks	bank	NOUN
inlawrev-3310	789	41	and	and	CCONJ
inlawrev-3310	789	42	local	local	ADJ
inlawrev-3310	789	43	lending	lending	NOUN
inlawrev-3310	789	44	associations	association	NOUN
inlawrev-3310	789	45	providing	provide	VERB
inlawrev-3310	789	46	affordable	affordable	ADJ
inlawrev-3310	789	47	credit	credit	NOUN
inlawrev-3310	789	48	to	to	ADP
inlawrev-3310	789	49	farmers	farmer	NOUN
inlawrev-3310	789	50	and	and	CCONJ
inlawrev-3310	789	51	ranchers.^^	ranchers.^^	NOUN
inlawrev-3310	789	52	*	*	PUNCT
inlawrev-3310	789	53	the	the	DET
inlawrev-3310	789	54	farm	farm	NOUN
inlawrev-3310	789	55	credit	credit	NOUN
inlawrev-3310	789	56	system	system	NOUN
inlawrev-3310	789	57	was	be	AUX
inlawrev-3310	789	58	designed	design	VERB
inlawrev-3310	789	59	to	to	PART
inlawrev-3310	789	60	"	"	PUNCT
inlawrev-3310	789	61	furnish	furnish	VERB
inlawrev-3310	789	62	farmers	farmer	NOUN
inlawrev-3310	789	63	and	and	CCONJ
inlawrev-3310	789	64	ranchers	rancher	NOUN
inlawrev-3310	789	65	with	with	ADP
inlawrev-3310	789	66	a	a	DET
inlawrev-3310	789	67	stable	stable	ADJ
inlawrev-3310	789	68	source	source	NOUN
inlawrev-3310	789	69	of	of	ADP
inlawrev-3310	789	70	credit	credit	NOUN
inlawrev-3310	789	71	while	while	SCONJ
inlawrev-3310	789	72	at	at	ADP
inlawrev-3310	789	73	the	the	DET
inlawrev-3310	789	74	same	same	ADJ
inlawrev-3310	789	75	time	time	NOUN
inlawrev-3310	789	76	encouraging	encourage	VERB
inlawrev-3310	789	77	them	they	PRON
inlawrev-3310	789	78	to	to	PART
inlawrev-3310	789	79	participate	participate	VERB
inlawrev-3310	789	80	in	in	ADP
inlawrev-3310	789	81	the	the	DET
inlawrev-3310	789	82	'	'	PUNCT
inlawrev-3310	789	83	management	management	NOUN
inlawrev-3310	789	84	,	,	PUNCT
inlawrev-3310	789	85	control	control	NOUN
inlawrev-3310	789	86	,	,	PUNCT
inlawrev-3310	789	87	and	and	CCONJ
inlawrev-3310	789	88	ownership	ownership	NOUN
inlawrev-3310	789	89	'	'	PUNCT
inlawrev-3310	789	90	of	of	ADP
inlawrev-3310	789	91	the	the	DET
inlawrev-3310	789	92	system	system	NOUN
inlawrev-3310	789	93	.	.	PUNCT
inlawrev-3310	790	1	"^^^	"^^^	PUNCT
inlawrev-3310	790	2	petitioner	petitioner	NOUN
inlawrev-3310	790	3	midamerican	midamerican	PROPN
inlawrev-3310	790	4	was	be	AUX
inlawrev-3310	790	5	one	one	NUM
inlawrev-3310	790	6	of	of	ADP
inlawrev-3310	790	7	hundreds	hundred	NOUN
inlawrev-3310	790	8	of	of	ADP
inlawrev-3310	790	9	local	local	ADJ
inlawrev-3310	790	10	lending	lending	NOUN
inlawrev-3310	790	11	associations	association	NOUN
inlawrev-3310	790	12	chartered	charter	VERB
inlawrev-3310	790	13	by	by	ADP
inlawrev-3310	790	14	the	the	DET
inlawrev-3310	790	15	farm	farm	NOUN
inlawrev-3310	790	16	credit	credit	NOUN
inlawrev-3310	790	17	administration	administration	NOUN
inlawrev-3310	790	18	and	and	CCONJ
inlawrev-3310	790	19	operating	operate	VERB
inlawrev-3310	790	20	in	in	ADP
inlawrev-3310	790	21	the	the	DET
inlawrev-3310	790	22	farm	farm	NOUN
inlawrev-3310	790	23	credit	credit	NOUN
inlawrev-3310	790	24	system	system	NOUN
inlawrev-3310	790	25	.^^^	.^^^	PUNCT
inlawrev-3310	791	1	the	the	DET
inlawrev-3310	791	2	farm	farm	PROPN
inlawrev-3310	791	3	credit	credit	PROPN
inlawrev-3310	791	4	administration	administration	PROPN
inlawrev-3310	791	5	formally	formally	ADV
inlawrev-3310	791	6	chartered	charter	VERB
inlawrev-3310	791	7	petitioner	petitioner	NOUN
inlawrev-3310	791	8	as	as	ADP
inlawrev-3310	791	9	an	an	DET
inlawrev-3310	791	10	agricultural	agricultural	ADJ
inlawrev-3310	791	11	credit	credit	NOUN
inlawrev-3310	791	12	association	association	NOUN
inlawrev-3310	791	13	(	(	PUNCT
inlawrev-3310	791	14	"	"	PUNCT
inlawrev-3310	791	15	aca	aca	PROPN
inlawrev-3310	791	16	"	"	PUNCT
inlawrev-3310	791	17	)	)	PUNCT
inlawrev-3310	791	18	in	in	ADP
inlawrev-3310	791	19	march	march	PROPN
inlawrev-3310	791	20	1989	1989	NUM
inlawrev-3310	791	21	,	,	PUNCT
inlawrev-3310	791	22	stating	state	VERB
inlawrev-3310	791	23	that	that	SCONJ
inlawrev-3310	791	24	mid	mid	PROPN
inlawrev-3310	791	25	-	-	PROPN
inlawrev-3310	791	26	america	america	PROPN
inlawrev-3310	791	27	"	"	PUNCT
inlawrev-3310	791	28	is	be	AUX
inlawrev-3310	791	29	an	an	DET
inlawrev-3310	791	30	institution	institution	NOUN
inlawrev-3310	791	31	of	of	ADP
inlawrev-3310	791	32	the	the	DET
inlawrev-3310	791	33	farm	farm	NOUN
inlawrev-3310	791	34	credit	credit	NOUN
inlawrev-3310	791	35	system	system	NOUN
inlawrev-3310	791	36	and	and	CCONJ
inlawrev-3310	791	37	a	a	DET
inlawrev-3310	791	38	federally	federally	ADV
inlawrev-3310	791	39	chartered	chartered	ADJ
inlawrev-3310	791	40	instrumentality	instrumentality	NOUN
inlawrev-3310	791	41	.	.	PUNCT
inlawrev-3310	792	1	"^^	"^^	PROPN
inlawrev-3310	792	2	nevertheless	nevertheless	ADV
inlawrev-3310	792	3	,	,	PUNCT
inlawrev-3310	792	4	the	the	DET
inlawrev-3310	792	5	idsr	idsr	NOUN
inlawrev-3310	792	6	imposed	impose	VERB
inlawrev-3310	792	7	indiana	indiana	PROPN
inlawrev-3310	792	8	's	's	PART
inlawrev-3310	792	9	gross	gross	ADJ
inlawrev-3310	792	10	income	income	NOUN
inlawrev-3310	792	11	tax	tax	NOUN
inlawrev-3310	792	12	on	on	ADP
inlawrev-3310	792	13	mid	mid	PROPN
inlawrev-3310	792	14	-	-	PROPN
inlawrev-3310	792	15	america	america	PROPN
inlawrev-3310	792	16	for	for	ADP
inlawrev-3310	792	17	1989	1989	NUM
inlawrev-3310	792	18	,	,	PUNCT
inlawrev-3310	792	19	as	as	ADV
inlawrev-3310	792	20	well	well	ADV
inlawrev-3310	792	21	as	as	ADP
inlawrev-3310	792	22	the	the	DET
inlawrev-3310	792	23	franchise	franchise	NOUN
inlawrev-3310	792	24	tax	tax	NOUN
inlawrev-3310	792	25	for	for	ADP
inlawrev-3310	792	26	1990	1990	NUM
inlawrev-3310	792	27	through	through	ADP
inlawrev-3310	792	28	1992.^^^	1992.^^^	NUM
inlawrev-3310	792	29	253	253	NUM
inlawrev-3310	792	30	.	.	PUNCT
inlawrev-3310	793	1	i	i	PRON
inlawrev-3310	793	2	d.	d.	PROPN
inlawrev-3310	793	3	(	(	PUNCT
inlawrev-3310	793	4	quoting	quote	VERB
inlawrev-3310	793	5	ind	ind	PROPN
inlawrev-3310	793	6	.	.	PUNCT
inlawrev-3310	794	1	code	code	PROPN
inlawrev-3310	794	2	§	§	PROPN
inlawrev-3310	794	3	6	6	NUM
inlawrev-3310	794	4	-	-	SYM
inlawrev-3310	794	5	3	3	NUM
inlawrev-3310	794	6	-	-	PUNCT
inlawrev-3310	794	7	1	1	NUM
inlawrev-3310	794	8	-	-	NUM
inlawrev-3310	794	9	24	24	NUM
inlawrev-3310	794	10	)	)	PUNCT
inlawrev-3310	794	11	.	.	PUNCT
inlawrev-3310	795	1	254	254	NUM
inlawrev-3310	795	2	.	.	PUNCT
inlawrev-3310	796	1	i	i	PRON
inlawrev-3310	796	2	d.	d.	PROPN
inlawrev-3310	796	3	(	(	PUNCT
inlawrev-3310	796	4	quoting	quote	VERB
inlawrev-3310	796	5	ind	ind	PROPN
inlawrev-3310	796	6	.	.	PUNCT
inlawrev-3310	797	1	admin	admin	PROPN
inlawrev-3310	797	2	.	.	PUNCT
inlawrev-3310	798	1	code	code	PROPN
inlawrev-3310	798	2	tit	tit	PROPN
inlawrev-3310	798	3	.	.	PUNCT
inlawrev-3310	799	1	45	45	NUM
inlawrev-3310	799	2	,	,	PUNCT
inlawrev-3310	799	3	r.	r.	NOUN
inlawrev-3310	799	4	3.1	3.1	NUM
inlawrev-3310	799	5	-	-	SYM
inlawrev-3310	799	6	1	1	NUM
inlawrev-3310	799	7	-	-	SYM
inlawrev-3310	799	8	34	34	NUM
inlawrev-3310	799	9	(	(	PUNCT
inlawrev-3310	799	10	1984	1984	NUM
inlawrev-3310	799	11	)	)	PUNCT
inlawrev-3310	799	12	)	)	PUNCT
inlawrev-3310	799	13	.	.	PUNCT
inlawrev-3310	800	1	255	255	NUM
inlawrev-3310	800	2	.	.	PUNCT
inlawrev-3310	801	1	i	i	PRON
inlawrev-3310	801	2	d	d	PROPN
inlawrev-3310	801	3	256	256	NUM
inlawrev-3310	801	4	.	.	PUNCT
inlawrev-3310	802	1	i	i	PRON
inlawrev-3310	802	2	d	d	PROPN
inlawrev-3310	802	3	^	^	PUNCT
inlawrev-3310	802	4	257	257	NUM
inlawrev-3310	802	5	.	.	PUNCT
inlawrev-3310	803	1	i	i	PRON
inlawrev-3310	803	2	d	d	PROPN
inlawrev-3310	803	3	258	258	NUM
inlawrev-3310	803	4	.	.	PUNCT
inlawrev-3310	804	1	i	i	PRON
inlawrev-3310	804	2	d	d	PROPN
inlawrev-3310	804	3	259	259	NUM
inlawrev-3310	804	4	.	.	PUNCT
inlawrev-3310	805	1	/^.	/^.	PUNCT
inlawrev-3310	805	2	at	at	ADP
inlawrev-3310	805	3	853	853	NUM
inlawrev-3310	805	4	.	.	PUNCT
inlawrev-3310	805	5	260	260	NUM
inlawrev-3310	805	6	.	.	X
inlawrev-3310	806	1	677	677	NUM
inlawrev-3310	806	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	806	3	645	645	NUM
inlawrev-3310	806	4	(	(	PUNCT
inlawrev-3310	806	5	ind	ind	NOUN
inlawrev-3310	806	6	.	.	PUNCT
inlawrev-3310	807	1	t.c	t.c	PROPN
inlawrev-3310	807	2	.	.	PROPN
inlawrev-3310	807	3	1	1	NUM
inlawrev-3310	807	4	997	997	NUM
inlawrev-3310	807	5	)	)	PUNCT
inlawrev-3310	807	6	.	.	PUNCT
inlawrev-3310	808	1	261	261	NUM
inlawrev-3310	808	2	.	.	PUNCT
inlawrev-3310	809	1	i	i	PRON
inlawrev-3310	809	2	d.	d.	PROPN
inlawrev-3310	809	3	;	;	PUNCT
inlawrev-3310	809	4	see	see	VERB
inlawrev-3310	809	5	also	also	ADV
inlawrev-3310	809	6	12	12	NUM
inlawrev-3310	809	7	u.s.c.a	u.s.c.a	PROPN
inlawrev-3310	809	8	.	.	PUNCT
inlawrev-3310	810	1	§	§	PROPN
inlawrev-3310	810	2	2001	2001	NUM
inlawrev-3310	810	3	(	(	PUNCT
inlawrev-3310	810	4	1994	1994	NUM
inlawrev-3310	810	5	)	)	PUNCT
inlawrev-3310	810	6	.	.	PUNCT
inlawrev-3310	811	1	262	262	NUM
inlawrev-3310	811	2	.	.	PUNCT
inlawrev-3310	811	3	farm	farm	NOUN
inlawrev-3310	811	4	credit	credit	NOUN
inlawrev-3310	811	5	servs	servs	PROPN
inlawrev-3310	811	6	.	.	PUNCT
inlawrev-3310	811	7	,	,	PUNCT
inlawrev-3310	811	8	677	677	NUM
inlawrev-3310	811	9	n.e.2d	n.e.2d	NOUN
inlawrev-3310	811	10	at	at	ADP
inlawrev-3310	811	11	645	645	NUM
inlawrev-3310	811	12	.	.	PUNCT
inlawrev-3310	811	13	263	263	NUM
inlawrev-3310	811	14	.	.	PUNCT
inlawrev-3310	812	1	i	i	PRON
inlawrev-3310	812	2	d	d	PROPN
inlawrev-3310	812	3	264	264	NUM
inlawrev-3310	812	4	.	.	PUNCT
inlawrev-3310	813	1	i	i	PRON
inlawrev-3310	813	2	d	d	PROPN
inlawrev-3310	813	3	at	at	ADP
inlawrev-3310	813	4	646	646	NUM
inlawrev-3310	813	5	.	.	PUNCT
inlawrev-3310	814	1	265	265	NUM
inlawrev-3310	814	2	.	.	PUNCT
inlawrev-3310	815	1	i	i	PRON
inlawrev-3310	815	2	d	d	PROPN
inlawrev-3310	815	3	(	(	PUNCT
inlawrev-3310	815	4	citing	cite	VERB
inlawrev-3310	815	5	ind	ind	NOUN
inlawrev-3310	815	6	.	.	PUNCT
inlawrev-3310	816	1	code	code	PROPN
inlawrev-3310	816	2	ann	ann	PROPN
inlawrev-3310	816	3	.	.	PUNCT
inlawrev-3310	817	1	§	§	PROPN
inlawrev-3310	817	2	§	§	PROPN
inlawrev-3310	817	3	6	6	NUM
inlawrev-3310	817	4	-	-	SYM
inlawrev-3310	817	5	2.1	2.1	NUM
inlawrev-3310	817	6	-	-	PUNCT
inlawrev-3310	817	7	2	2	NUM
inlawrev-3310	817	8	-	-	SYM
inlawrev-3310	817	9	2	2	NUM
inlawrev-3310	817	10	,	,	PUNCT
inlawrev-3310	817	11	6	6	NUM
inlawrev-3310	817	12	-	-	SYM
inlawrev-3310	817	13	5.5	5.5	NUM
inlawrev-3310	817	14	-	-	PUNCT
inlawrev-3310	817	15	2	2	NUM
inlawrev-3310	817	16	-	-	SYM
inlawrev-3310	817	17	1	1	NUM
inlawrev-3310	817	18	(	(	PUNCT
inlawrev-3310	817	19	west	west	NOUN
inlawrev-3310	817	20	1989	1989	NUM
inlawrev-3310	817	21	)	)	PUNCT
inlawrev-3310	817	22	)	)	PUNCT
inlawrev-3310	817	23	.	.	PUNCT
inlawrev-3310	818	1	1998	1998	NUM
inlawrev-3310	818	2	]	]	PUNCT
inlawrev-3310	818	3	taxation	taxation	NOUN
inlawrev-3310	818	4	805	805	NUM
inlawrev-3310	818	5	the	the	DET
inlawrev-3310	818	6	issue	issue	NOUN
inlawrev-3310	818	7	presented	present	VERB
inlawrev-3310	818	8	in	in	ADP
inlawrev-3310	818	9	this	this	DET
inlawrev-3310	818	10	case	case	NOUN
inlawrev-3310	818	11	was	be	AUX
inlawrev-3310	818	12	whether	whether	SCONJ
inlawrev-3310	818	13	mid	mid	PROPN
inlawrev-3310	818	14	-	-	PROPN
inlawrev-3310	818	15	america	america	PROPN
inlawrev-3310	818	16	,	,	PUNCT
inlawrev-3310	818	17	as	as	ADP
inlawrev-3310	818	18	an	an	DET
inlawrev-3310	818	19	aca	aca	NOUN
inlawrev-3310	818	20	,	,	PUNCT
inlawrev-3310	818	21	was	be	AUX
inlawrev-3310	818	22	an	an	DET
inlawrev-3310	818	23	instrumentality	instrumentality	NOUN
inlawrev-3310	818	24	of	of	ADP
inlawrev-3310	818	25	the	the	DET
inlawrev-3310	818	26	federal	federal	ADJ
inlawrev-3310	818	27	govemment?^^	govemment?^^	NOUN
inlawrev-3310	818	28	the	the	DET
inlawrev-3310	818	29	court	court	NOUN
inlawrev-3310	818	30	recognized	recognize	VERB
inlawrev-3310	818	31	that	that	SCONJ
inlawrev-3310	818	32	such	such	DET
inlawrev-3310	818	33	a	a	DET
inlawrev-3310	818	34	service	service	NOUN
inlawrev-3310	818	35	constitutes	constitute	VERB
inlawrev-3310	818	36	an	an	DET
inlawrev-3310	818	37	important	important	ADJ
inlawrev-3310	818	38	governmental	governmental	ADJ
inlawrev-3310	818	39	function	function	NOUN
inlawrev-3310	818	40	which	which	PRON
inlawrev-3310	818	41	has	have	AUX
inlawrev-3310	818	42	been	be	AUX
inlawrev-3310	818	43	recognized	recognize	VERB
inlawrev-3310	818	44	since	since	SCONJ
inlawrev-3310	818	45	the	the	DET
inlawrev-3310	818	46	1940s	1940	NOUN
inlawrev-3310	818	47	and	and	CCONJ
inlawrev-3310	818	48	that	that	SCONJ
inlawrev-3310	818	49	an	an	DET
inlawrev-3310	818	50	aca	aca	NOUN
inlawrev-3310	818	51	is	be	AUX
inlawrev-3310	818	52	subject	subject	ADJ
inlawrev-3310	818	53	to	to	ADP
inlawrev-3310	818	54	federal	federal	ADJ
inlawrev-3310	818	55	supervision	supervision	NOUN
inlawrev-3310	818	56	and	and	CCONJ
inlawrev-3310	818	57	regulation	regulation	NOUN
inlawrev-3310	818	58	from	from	ADP
inlawrev-3310	818	59	its	its	PRON
inlawrev-3310	818	60	creation	creation	NOUN
inlawrev-3310	818	61	to	to	ADP
inlawrev-3310	818	62	its	its	PRON
inlawrev-3310	818	63	termination	termination	NOUN
inlawrev-3310	818	64	.	.	PUNCT
inlawrev-3310	819	1	congress	congress	PROPN
inlawrev-3310	819	2	authorized	authorize	VERB
inlawrev-3310	819	3	the	the	DET
inlawrev-3310	819	4	creation	creation	NOUN
inlawrev-3310	819	5	ofacas	ofacas	NOUN
inlawrev-3310	819	6	through	through	ADP
inlawrev-3310	819	7	the	the	DET
inlawrev-3310	819	8	merger	merger	NOUN
inlawrev-3310	819	9	of	of	ADP
inlawrev-3310	819	10	pcas	pca	NOUN
inlawrev-3310	819	11	and	and	CCONJ
inlawrev-3310	819	12	flbas	flbas	ADV
inlawrev-3310	819	13	with	with	ADP
inlawrev-3310	819	14	the	the	DET
inlawrev-3310	819	15	provisos	provisos	NOUN
inlawrev-3310	819	16	that	that	PRON
inlawrev-3310	819	17	all	all	DET
inlawrev-3310	819	18	such	such	ADJ
inlawrev-3310	819	19	mergers	merger	NOUN
inlawrev-3310	819	20	are	be	AUX
inlawrev-3310	819	21	approved	approve	VERB
inlawrev-3310	819	22	by	by	ADP
inlawrev-3310	819	23	the	the	DET
inlawrev-3310	819	24	farm	farm	NOUN
inlawrev-3310	819	25	credit	credit	NOUN
inlawrev-3310	819	26	administration	administration	NOUN
inlawrev-3310	819	27	,	,	PUNCT
inlawrev-3310	819	28	and	and	CCONJ
inlawrev-3310	819	29	that	that	SCONJ
inlawrev-3310	819	30	the	the	DET
inlawrev-3310	819	31	farm	farm	NOUN
inlawrev-3310	819	32	credit	credit	PROPN
inlawrev-3310	819	33	administration	administration	NOUN
inlawrev-3310	819	34	charters	charter	VERB
inlawrev-3310	819	35	the	the	DET
inlawrev-3310	819	36	newly	newly	ADV
inlawrev-3310	819	37	formed	form	VERB
inlawrev-3310	819	38	entities	entity	NOUN
inlawrev-3310	819	39	.	.	PUNCT
inlawrev-3310	820	1	the	the	DET
inlawrev-3310	820	2	court	court	NOUN
inlawrev-3310	820	3	further	far	ADV
inlawrev-3310	820	4	recognized	recognize	VERB
inlawrev-3310	820	5	that	that	SCONJ
inlawrev-3310	820	6	the	the	DET
inlawrev-3310	820	7	federal	federal	ADJ
inlawrev-3310	820	8	government	government	NOUN
inlawrev-3310	820	9	played	play	VERB
inlawrev-3310	820	10	an	an	DET
inlawrev-3310	820	11	intimate	intimate	ADJ
inlawrev-3310	820	12	role	role	NOUN
inlawrev-3310	820	13	in	in	ADP
inlawrev-3310	820	14	the	the	DET
inlawrev-3310	820	15	activities	activity	NOUN
inlawrev-3310	820	16	ofacas	ofacas	ADJ
inlawrev-3310	820	17	because	because	SCONJ
inlawrev-3310	820	18	the	the	DET
inlawrev-3310	820	19	statute	statute	NOUN
inlawrev-3310	820	20	directs	direct	VERB
inlawrev-3310	820	21	the	the	DET
inlawrev-3310	820	22	farm	farm	NOUN
inlawrev-3310	820	23	credit	credit	NOUN
inlawrev-3310	820	24	administration	administration	NOUN
inlawrev-3310	820	25	to	to	PART
inlawrev-3310	820	26	formulate	formulate	VERB
inlawrev-3310	820	27	and	and	CCONJ
inlawrev-3310	820	28	issue	issue	VERB
inlawrev-3310	820	29	regulations	regulation	NOUN
inlawrev-3310	820	30	regarding	regard	VERB
inlawrev-3310	820	31	"	"	PUNCT
inlawrev-3310	820	32	the	the	DET
inlawrev-3310	820	33	manner	manner	NOUN
inlawrev-3310	820	34	in	in	ADP
inlawrev-3310	820	35	which	which	PRON
inlawrev-3310	820	36	the	the	DET
inlawrev-3310	820	37	powers	power	NOUN
inlawrev-3310	820	38	and	and	CCONJ
inlawrev-3310	820	39	obligations	obligation	NOUN
inlawrev-3310	820	40	of	of	ADP
inlawrev-3310	820	41	the	the	DET
inlawrev-3310	820	42	associations	association	NOUN
inlawrev-3310	820	43	that	that	PRON
inlawrev-3310	820	44	form	form	VERB
inlawrev-3310	820	45	the	the	DET
inlawrev-3310	820	46	merged	merge	VERB
inlawrev-3310	820	47	association	association	NOUN
inlawrev-3310	820	48	are	be	AUX
inlawrev-3310	820	49	consolidated	consolidate	VERB
inlawrev-3310	820	50	and	and	CCONJ
inlawrev-3310	820	51	,	,	PUNCT
inlawrev-3310	820	52	to	to	ADP
inlawrev-3310	820	53	the	the	DET
inlawrev-3310	820	54	extent	extent	NOUN
inlawrev-3310	820	55	necessary	necessary	ADJ
inlawrev-3310	820	56	,	,	PUNCT
inlawrev-3310	820	57	reconciled	reconcile	VERB
inlawrev-3310	820	58	in	in	ADP
inlawrev-3310	820	59	the	the	DET
inlawrev-3310	820	60	merged	merged	ADJ
inlawrev-3310	820	61	association	association	NOUN
inlawrev-3310	820	62	.	.	PUNCT
inlawrev-3310	821	1	"^^^	"^^^	PUNCT
inlawrev-3310	822	1	the	the	DET
inlawrev-3310	822	2	types	type	NOUN
inlawrev-3310	822	3	of	of	ADP
inlawrev-3310	822	4	loans	loan	NOUN
inlawrev-3310	822	5	acas	aca	NOUN
inlawrev-3310	822	6	were	be	AUX
inlawrev-3310	822	7	allowed	allow	VERB
inlawrev-3310	822	8	to	to	PART
inlawrev-3310	822	9	make	make	VERB
inlawrev-3310	822	10	,	,	PUNCT
inlawrev-3310	822	11	the	the	DET
inlawrev-3310	822	12	types	type	NOUN
inlawrev-3310	822	13	of	of	ADP
inlawrev-3310	822	14	borrowers	borrower	NOUN
inlawrev-3310	822	15	who	who	PRON
inlawrev-3310	822	16	are	be	AUX
inlawrev-3310	822	17	allowed	allow	VERB
inlawrev-3310	822	18	to	to	PART
inlawrev-3310	822	19	receive	receive	VERB
inlawrev-3310	822	20	loans	loan	NOUN
inlawrev-3310	822	21	,	,	PUNCT
inlawrev-3310	822	22	and	and	CCONJ
inlawrev-3310	822	23	the	the	DET
inlawrev-3310	822	24	geographic	geographic	ADJ
inlawrev-3310	822	25	territories	territory	NOUN
inlawrev-3310	822	26	acas	aca	NOUN
inlawrev-3310	822	27	were	be	AUX
inlawrev-3310	822	28	allowed	allow	VERB
inlawrev-3310	822	29	to	to	PART
inlawrev-3310	822	30	serve	serve	VERB
inlawrev-3310	822	31	were	be	AUX
inlawrev-3310	822	32	regulated	regulate	VERB
inlawrev-3310	822	33	by	by	ADP
inlawrev-3310	822	34	the	the	DET
inlawrev-3310	822	35	farm	farm	NOUN
inlawrev-3310	822	36	credit	credit	NOUN
inlawrev-3310	822	37	administration	administration	NOUN
inlawrev-3310	822	38	.	.	PUNCT
inlawrev-3310	823	1	in	in	ADP
inlawrev-3310	823	2	addition	addition	NOUN
inlawrev-3310	823	3	,	,	PUNCT
inlawrev-3310	823	4	the	the	DET
inlawrev-3310	823	5	farm	farm	NOUN
inlawrev-3310	823	6	credit	credit	PROPN
inlawrev-3310	823	7	administration	administration	NOUN
inlawrev-3310	823	8	was	be	AUX
inlawrev-3310	823	9	empowered	empower	VERB
inlawrev-3310	823	10	to	to	PART
inlawrev-3310	823	11	modify	modify	VERB
inlawrev-3310	823	12	or	or	CCONJ
inlawrev-3310	823	13	revoke	revoke	VERB
inlawrev-3310	823	14	an	an	DET
inlawrev-3310	823	15	aca	aca	NOUN
inlawrev-3310	823	16	's	's	PART
inlawrev-3310	823	17	charter	charter	NOUN
inlawrev-3310	823	18	once	once	ADV
inlawrev-3310	823	19	granted	grant	VERB
inlawrev-3310	823	20	.	.	PUNCT
inlawrev-3310	824	1	in	in	ADP
inlawrev-3310	824	2	fact	fact	NOUN
inlawrev-3310	824	3	,	,	PUNCT
inlawrev-3310	824	4	an	an	DET
inlawrev-3310	824	5	aca	aca	NOUN
inlawrev-3310	824	6	could	could	AUX
inlawrev-3310	824	7	not	not	PART
inlawrev-3310	824	8	even	even	ADV
inlawrev-3310	824	9	terminate	terminate	VERB
inlawrev-3310	824	10	its	its	PRON
inlawrev-3310	824	11	own	own	ADJ
inlawrev-3310	824	12	existence	existence	NOUN
inlawrev-3310	824	13	without	without	ADP
inlawrev-3310	824	14	complying	comply	VERB
inlawrev-3310	824	15	with	with	ADP
inlawrev-3310	824	16	various	various	ADJ
inlawrev-3310	824	17	procedural	procedural	ADJ
inlawrev-3310	824	18	requirements	requirement	NOUN
inlawrev-3310	824	19	and	and	CCONJ
inlawrev-3310	824	20	receiving	receive	VERB
inlawrev-3310	824	21	approval	approval	NOUN
inlawrev-3310	824	22	from	from	ADP
inlawrev-3310	824	23	the	the	DET
inlawrev-3310	824	24	farm	farm	NOUN
inlawrev-3310	824	25	credit	credit	PROPN
inlawrev-3310	824	26	administration	administration	PROPN
inlawrev-3310	824	27	board.^^^	board.^^^	PROPN
inlawrev-3310	824	28	thus	thus	ADV
inlawrev-3310	824	29	,	,	PUNCT
inlawrev-3310	824	30	acas	acas	PROPN
inlawrev-3310	824	31	were	be	AUX
inlawrev-3310	824	32	subject	subject	ADJ
inlawrev-3310	824	33	to	to	ADP
inlawrev-3310	824	34	precisely	precisely	ADV
inlawrev-3310	824	35	the	the	DET
inlawrev-3310	824	36	sort	sort	NOUN
inlawrev-3310	824	37	of	of	ADP
inlawrev-3310	824	38	cradle	cradle	NOUN
inlawrev-3310	824	39	-	-	PUNCT
inlawrev-3310	824	40	to	to	ADP
inlawrev-3310	824	41	-	-	PUNCT
inlawrev-3310	824	42	grave	grave	ADJ
inlawrev-3310	824	43	regulation	regulation	NOUN
inlawrev-3310	824	44	that	that	PRON
inlawrev-3310	824	45	typifies	typify	VERB
inlawrev-3310	824	46	federal	federal	ADJ
inlawrev-3310	824	47	instrumentalities	instrumentality	NOUN
inlawrev-3310	824	48	.	.	PUNCT
inlawrev-3310	825	1	the	the	DET
inlawrev-3310	825	2	court	court	NOUN
inlawrev-3310	825	3	found	find	VERB
inlawrev-3310	825	4	that	that	SCONJ
inlawrev-3310	825	5	the	the	DET
inlawrev-3310	825	6	statutory	statutory	ADJ
inlawrev-3310	825	7	scheme	scheme	NOUN
inlawrev-3310	825	8	for	for	ADP
inlawrev-3310	825	9	the	the	DET
inlawrev-3310	825	10	farm	farm	NOUN
inlawrev-3310	825	11	credit	credit	NOUN
inlawrev-3310	825	12	system	system	NOUN
inlawrev-3310	825	13	did	do	AUX
inlawrev-3310	825	14	not	not	PART
inlawrev-3310	825	15	evidence	evidence	VERB
inlawrev-3310	825	16	an	an	DET
inlawrev-3310	825	17	intent	intent	NOUN
inlawrev-3310	825	18	on	on	ADP
inlawrev-3310	825	19	the	the	DET
inlawrev-3310	825	20	part	part	NOUN
inlawrev-3310	825	21	of	of	ADP
inlawrev-3310	825	22	congress	congress	PROPN
inlawrev-3310	825	23	that	that	PRON
inlawrev-3310	825	24	acas	acas	PROPN
inlawrev-3310	825	25	be	be	AUX
inlawrev-3310	825	26	treated	treat	VERB
inlawrev-3310	825	27	as	as	ADP
inlawrev-3310	825	28	private	private	ADJ
inlawrev-3310	825	29	entities	entity	NOUN
inlawrev-3310	825	30	for	for	ADP
inlawrev-3310	825	31	the	the	DET
inlawrev-3310	825	32	purpose	purpose	NOUN
inlawrev-3310	825	33	of	of	ADP
inlawrev-3310	825	34	state	state	NOUN
inlawrev-3310	825	35	taxation	taxation	NOUN
inlawrev-3310	825	36	and	and	CCONJ
inlawrev-3310	825	37	that	that	SCONJ
inlawrev-3310	825	38	acas	acas	PROPN
inlawrev-3310	825	39	have	have	VERB
inlawrev-3310	825	40	the	the	DET
inlawrev-3310	825	41	attributes	attribute	NOUN
inlawrev-3310	825	42	of	of	ADP
inlawrev-3310	825	43	federal	federal	ADJ
inlawrev-3310	825	44	instrumentalities	instrumentality	NOUN
inlawrev-3310	825	45	in	in	ADP
inlawrev-3310	825	46	that	that	SCONJ
inlawrev-3310	825	47	they	they	PRON
inlawrev-3310	825	48	performed	perform	VERB
inlawrev-3310	825	49	an	an	DET
inlawrev-3310	825	50	important	important	ADJ
inlawrev-3310	825	51	governmental	governmental	ADJ
inlawrev-3310	825	52	function	function	NOUN
inlawrev-3310	825	53	and	and	CCONJ
inlawrev-3310	825	54	are	be	AUX
inlawrev-3310	825	55	subject	subject	ADJ
inlawrev-3310	825	56	to	to	ADP
inlawrev-3310	825	57	extensive	extensive	ADJ
inlawrev-3310	825	58	regulatory	regulatory	ADJ
inlawrev-3310	825	59	supervision	supervision	NOUN
inlawrev-3310	825	60	by	by	ADP
inlawrev-3310	825	61	the	the	DET
inlawrev-3310	825	62	federal	federal	ADJ
inlawrev-3310	825	63	government.^^^	government.^^^	PROPN
inlawrev-3310	825	64	therefore	therefore	ADV
inlawrev-3310	825	65	,	,	PUNCT
inlawrev-3310	825	66	the	the	DET
inlawrev-3310	825	67	court	court	NOUN
inlawrev-3310	825	68	held	hold	VERB
inlawrev-3310	825	69	that	that	SCONJ
inlawrev-3310	825	70	farm	farm	NOUN
inlawrev-3310	825	71	credit	credit	NOUN
inlawrev-3310	825	72	,	,	PUNCT
inlawrev-3310	825	73	as	as	ADP
inlawrev-3310	825	74	an	an	DET
inlawrev-3310	825	75	aca	aca	NOUN
inlawrev-3310	825	76	,	,	PUNCT
inlawrev-3310	825	77	was	be	AUX
inlawrev-3310	825	78	a	a	DET
inlawrev-3310	825	79	federal	federal	ADJ
inlawrev-3310	825	80	instrumentality	instrumentality	NOUN
inlawrev-3310	825	81	and	and	CCONJ
inlawrev-3310	825	82	was	be	AUX
inlawrev-3310	825	83	immune	immune	ADJ
inlawrev-3310	825	84	from	from	ADP
inlawrev-3310	825	85	the	the	DET
inlawrev-3310	825	86	indiana	indiana	PROPN
inlawrev-3310	825	87	taxes	taxis	NOUN
inlawrev-3310	825	88	at	at	ADP
inlawrev-3310	825	89	issue	issue	NOUN
inlawrev-3310	825	90	in	in	ADP
inlawrev-3310	825	91	this	this	DET
inlawrev-3310	825	92	case.^^^	case.^^^	PROPN
inlawrev-3310	825	93	4	4	NUM
inlawrev-3310	825	94	.	.	PUNCT
inlawrev-3310	825	95	jefferson	jefferson	PROPN
inlawrev-3310	825	96	smurfit	smurfit	PROPN
inlawrev-3310	825	97	corp	corp	PROPN
inlawrev-3310	825	98	.	.	PROPN
inlawrev-3310	826	1	v.	v.	PROPN
inlawrev-3310	826	2	indiana	indiana	PROPN
inlawrev-3310	826	3	department	department	PROPN
inlawrev-3310	826	4	ofstate	ofstate	PROPN
inlawrev-3310	826	5	revenue}^^—in	revenue}^^—in	PROPN
inlawrev-3310	826	6	jefferson	jefferson	PROPN
inlawrev-3310	826	7	smurfit	smurfit	PROPN
inlawrev-3310	826	8	,	,	PUNCT
inlawrev-3310	826	9	smurfit	smurfit	PROPN
inlawrev-3310	826	10	provided	provide	VERB
inlawrev-3310	826	11	a	a	DET
inlawrev-3310	826	12	custom	custom	NOUN
inlawrev-3310	826	13	packaging	packaging	NOUN
inlawrev-3310	826	14	service	service	NOUN
inlawrev-3310	826	15	for	for	ADP
inlawrev-3310	826	16	manufacturers	manufacturer	NOUN
inlawrev-3310	826	17	and	and	CCONJ
inlawrev-3310	826	18	other	other	ADJ
inlawrev-3310	826	19	customers	customer	NOUN
inlawrev-3310	826	20	.	.	PUNCT
inlawrev-3310	827	1	in	in	ADP
inlawrev-3310	827	2	some	some	DET
inlawrev-3310	827	3	cases	case	NOUN
inlawrev-3310	827	4	,	,	PUNCT
inlawrev-3310	827	5	smurfit	smurfit	NOUN
inlawrev-3310	827	6	provided	provide	VERB
inlawrev-3310	827	7	the	the	DET
inlawrev-3310	827	8	packaging	packaging	NOUN
inlawrev-3310	827	9	materials	material	NOUN
inlawrev-3310	827	10	at	at	ADP
inlawrev-3310	827	11	a	a	DET
inlawrev-3310	827	12	cost	cost	NOUN
inlawrev-3310	827	13	to	to	ADP
inlawrev-3310	827	14	itself	itself	PRON
inlawrev-3310	827	15	,	,	PUNCT
inlawrev-3310	827	16	and	and	CCONJ
inlawrev-3310	827	17	in	in	ADP
inlawrev-3310	827	18	other	other	ADJ
inlawrev-3310	827	19	cases	case	NOUN
inlawrev-3310	827	20	,	,	PUNCT
inlawrev-3310	827	21	the	the	DET
inlawrev-3310	827	22	materials	material	NOUN
inlawrev-3310	827	23	were	be	AUX
inlawrev-3310	827	24	provided	provide	VERB
inlawrev-3310	827	25	by	by	ADP
inlawrev-3310	827	26	the	the	DET
inlawrev-3310	827	27	customers	customer	NOUN
inlawrev-3310	827	28	.	.	PUNCT
inlawrev-3310	828	1	the	the	DET
inlawrev-3310	828	2	product	product	NOUN
inlawrev-3310	828	3	to	to	PART
inlawrev-3310	828	4	be	be	AUX
inlawrev-3310	828	5	packaged	package	VERB
inlawrev-3310	828	6	was	be	AUX
inlawrev-3310	828	7	provided	provide	VERB
inlawrev-3310	828	8	by	by	ADP
inlawrev-3310	828	9	the	the	DET
inlawrev-3310	828	10	manufacturer	manufacturer	NOUN
inlawrev-3310	828	11	or	or	CCONJ
inlawrev-3310	828	12	customer	customer	NOUN
inlawrev-3310	828	13	,	,	PUNCT
inlawrev-3310	828	14	whether	whether	SCONJ
inlawrev-3310	828	15	or	or	CCONJ
inlawrev-3310	828	16	not	not	PART
inlawrev-3310	828	17	the	the	DET
inlawrev-3310	828	18	packaging	packaging	NOUN
inlawrev-3310	828	19	material	material	NOUN
inlawrev-3310	828	20	was	be	AUX
inlawrev-3310	828	21	to	to	PART
inlawrev-3310	828	22	be	be	AUX
inlawrev-3310	828	23	supplied	supply	VERB
inlawrev-3310	828	24	by	by	ADP
inlawrev-3310	828	25	smurfit	smurfit	NOUN
inlawrev-3310	828	26	.	.	PUNCT
inlawrev-3310	829	1	the	the	DET
inlawrev-3310	829	2	majority	majority	NOUN
inlawrev-3310	829	3	of	of	ADP
inlawrev-3310	829	4	smurfit	smurfit	PROPN
inlawrev-3310	829	5	'	'	PART
inlawrev-3310	829	6	s	s	PROPN
inlawrev-3310	829	7	receipts	receipt	NOUN
inlawrev-3310	829	8	were	be	AUX
inlawrev-3310	829	9	derived	derive	VERB
inlawrev-3310	829	10	from	from	ADP
inlawrev-3310	829	11	the	the	DET
inlawrev-3310	829	12	packaging	packaging	NOUN
inlawrev-3310	829	13	ofvarious	ofvarious	ADJ
inlawrev-3310	829	14	products	product	NOUN
inlawrev-3310	829	15	which	which	PRON
inlawrev-3310	829	16	are	be	AUX
inlawrev-3310	829	17	included	include	VERB
inlawrev-3310	829	18	with	with	ADP
inlawrev-3310	829	19	other	other	ADJ
inlawrev-3310	829	20	products	product	NOUN
inlawrev-3310	829	21	sold	sell	VERB
inlawrev-3310	829	22	by	by	ADP
inlawrev-3310	829	23	the	the	DET
inlawrev-3310	829	24	manufacturers	manufacturer	NOUN
inlawrev-3310	829	25	(	(	PUNCT
inlawrev-3310	829	26	e.g.	e.g.	ADV
inlawrev-3310	829	27	,	,	PUNCT
inlawrev-3310	829	28	the	the	DET
inlawrev-3310	829	29	toy	toy	NOUN
inlawrev-3310	829	30	prize	prize	NOUN
inlawrev-3310	829	31	in	in	ADP
inlawrev-3310	829	32	a	a	DET
inlawrev-3310	829	33	box	box	NOUN
inlawrev-3310	829	34	of	of	ADP
inlawrev-3310	829	35	cereal	cereal	NOUN
inlawrev-3310	829	36	)	)	PUNCT
inlawrev-3310	829	37	.	.	PUNCT
inlawrev-3310	830	1	smurfit	smurfit	PROPN
inlawrev-3310	830	2	also	also	ADV
inlawrev-3310	830	3	packaged	package	VERB
inlawrev-3310	830	4	goods	good	NOUN
inlawrev-3310	830	5	to	to	PART
inlawrev-3310	830	6	be	be	AUX
inlawrev-3310	830	7	sold	sell	VERB
inlawrev-3310	830	8	by	by	ADP
inlawrev-3310	830	9	smurfit	smurfit	NOUN
inlawrev-3310	830	10	's	's	PART
inlawrev-3310	830	11	customers	customer	NOUN
inlawrev-3310	830	12	directly	directly	ADV
inlawrev-3310	830	13	(	(	PUNCT
inlawrev-3310	830	14	e.g.	e.g.	ADV
inlawrev-3310	830	15	,	,	PUNCT
inlawrev-3310	830	16	packages	package	NOUN
inlawrev-3310	830	17	of	of	ADP
inlawrev-3310	830	18	trading	trading	NOUN
inlawrev-3310	830	19	cards	card	NOUN
inlawrev-3310	830	20	and	and	CCONJ
inlawrev-3310	830	21	chewing	chew	VERB
inlawrev-3310	830	22	gum	gum	NOUN
inlawrev-3310	830	23	)	)	PUNCT
inlawrev-3310	830	24	.	.	PUNCT
inlawrev-3310	831	1	smurfit	smurfit	PROPN
inlawrev-3310	831	2	's	's	PART
inlawrev-3310	831	3	other	other	ADJ
inlawrev-3310	831	4	sales	sale	NOUN
inlawrev-3310	831	5	consisted	consist	VERB
inlawrev-3310	831	6	of	of	ADP
inlawrev-3310	831	7	the	the	DET
inlawrev-3310	831	8	packaging	packaging	NOUN
inlawrev-3310	831	9	of	of	ADP
inlawrev-3310	831	10	products	product	NOUN
inlawrev-3310	831	11	266	266	NUM
inlawrev-3310	831	12	.	.	PUNCT
inlawrev-3310	832	1	i	i	PRON
inlawrev-3310	832	2	d.	d.	PROPN
inlawrev-3310	832	3	at	at	ADP
inlawrev-3310	832	4	647	647	NUM
inlawrev-3310	832	5	.	.	PUNCT
inlawrev-3310	833	1	267	267	NUM
inlawrev-3310	833	2	.	.	PUNCT
inlawrev-3310	834	1	i	i	PRON
inlawrev-3310	834	2	d.	d.	PROPN
inlawrev-3310	834	3	at	at	ADP
inlawrev-3310	834	4	650	650	NUM
inlawrev-3310	834	5	(	(	PUNCT
inlawrev-3310	834	6	quoting	quote	VERB
inlawrev-3310	834	7	12	12	NUM
inlawrev-3310	834	8	u.s.c	u.s.c	ADJ
inlawrev-3310	834	9	.	.	PUNCT
inlawrev-3310	835	1	§	§	PROPN
inlawrev-3310	835	2	2279c	2279c	NOUN
inlawrev-3310	835	3	-	-	SYM
inlawrev-3310	835	4	l	l	NOUN
inlawrev-3310	835	5	(	(	PUNCT
inlawrev-3310	835	6	a)(2	a)(2	NOUN
inlawrev-3310	835	7	)	)	PUNCT
inlawrev-3310	835	8	(	(	PUNCT
inlawrev-3310	835	9	1994	1994	NUM
inlawrev-3310	835	10	)	)	PUNCT
inlawrev-3310	835	11	;	;	PUNCT
inlawrev-3310	835	12	12	12	NUM
inlawrev-3310	835	13	c.f.r	c.f.r	NOUN
inlawrev-3310	835	14	.	.	PUNCT
inlawrev-3310	836	1	§	§	PROPN
inlawrev-3310	836	2	611.1122	611.1122	NUM
inlawrev-3310	836	3	(	(	PUNCT
inlawrev-3310	836	4	1996	1996	NUM
inlawrev-3310	836	5	)	)	PUNCT
inlawrev-3310	836	6	)	)	PUNCT
inlawrev-3310	836	7	.	.	PUNCT
inlawrev-3310	837	1	268	268	NUM
inlawrev-3310	837	2	.	.	PUNCT
inlawrev-3310	838	1	i	i	PRON
inlawrev-3310	838	2	d	d	PROPN
inlawrev-3310	838	3	269	269	NUM
inlawrev-3310	838	4	.	.	PUNCT
inlawrev-3310	839	1	i	i	PRON
inlawrev-3310	839	2	d	d	PROPN
inlawrev-3310	839	3	270	270	NUM
inlawrev-3310	839	4	.	.	PUNCT
inlawrev-3310	840	1	mat	mat	PROPN
inlawrev-3310	840	2	651	651	NUM
inlawrev-3310	840	3	.	.	PUNCT
inlawrev-3310	841	1	271	271	NUM
inlawrev-3310	841	2	.	.	X
inlawrev-3310	842	1	681	681	NUM
inlawrev-3310	842	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	842	3	806	806	NUM
inlawrev-3310	842	4	(	(	PUNCT
inlawrev-3310	842	5	ind	ind	NOUN
inlawrev-3310	842	6	.	.	PUNCT
inlawrev-3310	843	1	t.c	t.c	PROPN
inlawrev-3310	843	2	.	.	PROPN
inlawrev-3310	843	3	1997	1997	NUM
inlawrev-3310	843	4	)	)	PUNCT
inlawrev-3310	843	5	.	.	PUNCT
inlawrev-3310	844	1	806	806	NUM
inlawrev-3310	844	2	indiana	indiana	PROPN
inlawrev-3310	844	3	law	law	PROPN
inlawrev-3310	844	4	review	review	NOUN
inlawrev-3310	844	5	[	[	X
inlawrev-3310	844	6	vol	vol	NOUN
inlawrev-3310	844	7	.	.	NOUN
inlawrev-3310	844	8	3	3	NUM
inlawrev-3310	844	9	1	1	NUM
inlawrev-3310	844	10	:	:	SYM
inlawrev-3310	844	11	781	781	NUM
inlawrev-3310	844	12	which	which	PRON
inlawrev-3310	844	13	were	be	AUX
inlawrev-3310	844	14	either	either	PRON
inlawrev-3310	844	15	to	to	PART
inlawrev-3310	844	16	be	be	AUX
inlawrev-3310	844	17	distributed	distribute	VERB
inlawrev-3310	844	18	by	by	ADP
inlawrev-3310	844	19	manufacturers	manufacturer	NOUN
inlawrev-3310	844	20	in	in	ADP
inlawrev-3310	844	21	sales	sale	NOUN
inlawrev-3310	844	22	promotions	promotion	NOUN
inlawrev-3310	844	23	or	or	CCONJ
inlawrev-3310	844	24	resold	resold	VERB
inlawrev-3310	844	25	as	as	ADP
inlawrev-3310	844	26	"	"	PUNCT
inlawrev-3310	844	27	trial	trial	NOUN
inlawrev-3310	844	28	size	size	NOUN
inlawrev-3310	844	29	"	"	PUNCT
inlawrev-3310	844	30	products	product	NOUN
inlawrev-3310	844	31	(	(	PUNCT
inlawrev-3310	844	32	e.g.	e.g.	ADV
inlawrev-3310	844	33	,	,	PUNCT
inlawrev-3310	844	34	small	small	ADJ
inlawrev-3310	844	35	samples	sample	NOUN
inlawrev-3310	844	36	of	of	ADP
inlawrev-3310	844	37	shampoo	shampoo	NOUN
inlawrev-3310	844	38	or	or	CCONJ
inlawrev-3310	844	39	detergent).^^^	detergent).^^^	VERB
inlawrev-3310	844	40	the	the	DET
inlawrev-3310	844	41	idsr	idsr	NOUN
inlawrev-3310	844	42	treated	treat	VERB
inlawrev-3310	844	43	the	the	DET
inlawrev-3310	844	44	first	first	ADJ
inlawrev-3310	844	45	two	two	NUM
inlawrev-3310	844	46	types	type	NOUN
inlawrev-3310	844	47	of	of	ADP
inlawrev-3310	844	48	sales	sale	NOUN
inlawrev-3310	844	49	as	as	ADP
inlawrev-3310	844	50	industrial	industrial	ADJ
inlawrev-3310	844	51	processing	processing	NOUN
inlawrev-3310	844	52	,	,	PUNCT
inlawrev-3310	844	53	allowing	allow	VERB
inlawrev-3310	844	54	such	such	ADJ
inlawrev-3310	844	55	sales	sale	NOUN
inlawrev-3310	844	56	to	to	PART
inlawrev-3310	844	57	be	be	AUX
inlawrev-3310	844	58	subject	subject	ADJ
inlawrev-3310	844	59	to	to	ADP
inlawrev-3310	844	60	lower	low	ADJ
inlawrev-3310	844	61	"	"	PUNCT
inlawrev-3310	844	62	wholesale	wholesale	ADJ
inlawrev-3310	844	63	sales	sale	NOUN
inlawrev-3310	844	64	"	"	PUNCT
inlawrev-3310	844	65	rate	rate	NOUN
inlawrev-3310	844	66	of	of	ADP
inlawrev-3310	844	67	income	income	NOUN
inlawrev-3310	844	68	tax	tax	NOUN
inlawrev-3310	844	69	.	.	PUNCT
inlawrev-3310	845	1	the	the	DET
inlawrev-3310	845	2	third	third	ADJ
inlawrev-3310	845	3	type	type	NOUN
inlawrev-3310	845	4	was	be	AUX
inlawrev-3310	845	5	to	to	PART
inlawrev-3310	845	6	be	be	AUX
inlawrev-3310	845	7	subjected	subject	VERB
inlawrev-3310	845	8	to	to	ADP
inlawrev-3310	845	9	a	a	DET
inlawrev-3310	845	10	higher	high	ADJ
inlawrev-3310	845	11	rate	rate	NOUN
inlawrev-3310	845	12	of	of	ADP
inlawrev-3310	845	13	tax	tax	NOUN
inlawrev-3310	845	14	,	,	PUNCT
inlawrev-3310	845	15	but	but	CCONJ
inlawrev-3310	845	16	only	only	ADV
inlawrev-3310	845	17	in	in	ADP
inlawrev-3310	845	18	those	those	DET
inlawrev-3310	845	19	instances	instance	NOUN
inlawrev-3310	845	20	when	when	SCONJ
inlawrev-3310	845	21	the	the	DET
inlawrev-3310	845	22	idsr	idsr	NOUN
inlawrev-3310	845	23	found	find	VERB
inlawrev-3310	845	24	that	that	SCONJ
inlawrev-3310	845	25	there	there	PRON
inlawrev-3310	845	26	was	be	VERB
inlawrev-3310	845	27	no	no	DET
inlawrev-3310	845	28	subsequent	subsequent	ADJ
inlawrev-3310	845	29	sale	sale	NOUN
inlawrev-3310	845	30	of	of	ADP
inlawrev-3310	845	31	the	the	DET
inlawrev-3310	845	32	products	product	NOUN
inlawrev-3310	845	33	by	by	ADP
inlawrev-3310	845	34	smurfit	smurfit	NOUN
inlawrev-3310	845	35	's	's	PART
inlawrev-3310	845	36	customers.^^^	customers.^^^	NOUN
inlawrev-3310	845	37	crucial	crucial	ADJ
inlawrev-3310	845	38	to	to	ADP
inlawrev-3310	845	39	the	the	DET
inlawrev-3310	845	40	court	court	NOUN
inlawrev-3310	845	41	's	's	PART
inlawrev-3310	845	42	holding	holding	NOUN
inlawrev-3310	845	43	in	in	ADP
inlawrev-3310	845	44	this	this	DET
inlawrev-3310	845	45	case	case	NOUN
inlawrev-3310	845	46	was	be	AUX
inlawrev-3310	845	47	the	the	DET
inlawrev-3310	845	48	language	language	NOUN
inlawrev-3310	845	49	used	use	VERB
inlawrev-3310	845	50	in	in	ADP
inlawrev-3310	845	51	section	section	NOUN
inlawrev-3310	845	52	6	6	NUM
inlawrev-3310	845	53	-	-	SYM
inlawrev-3310	845	54	2	2	NUM
inlawrev-3310	845	55	.	.	NOUN
inlawrev-3310	845	56	1	1	NUM
inlawrev-3310	845	57	-	-	NUM
inlawrev-3310	845	58	21(c)(1)(d	21(c)(1)(d	NUM
inlawrev-3310	845	59	)	)	PUNCT
inlawrev-3310	845	60	of	of	ADP
inlawrev-3310	845	61	the	the	DET
inlawrev-3310	845	62	indiana	indiana	PROPN
inlawrev-3310	845	63	code	code	PROPN
inlawrev-3310	845	64	which	which	PRON
inlawrev-3310	845	65	was	be	AUX
inlawrev-3310	845	66	amended	amend	VERB
inlawrev-3310	845	67	and	and	CCONJ
inlawrev-3310	845	68	its	its	PRON
inlawrev-3310	845	69	form	form	NOUN
inlawrev-3310	845	70	changed	change	VERB
inlawrev-3310	845	71	in	in	ADP
inlawrev-3310	845	72	1985	1985	NUM
inlawrev-3310	845	73	.	.	PUNCT
inlawrev-3310	846	1	the	the	DET
inlawrev-3310	846	2	nature	nature	NOUN
inlawrev-3310	846	3	of	of	ADP
inlawrev-3310	846	4	these	these	DET
inlawrev-3310	846	5	changes	change	NOUN
inlawrev-3310	846	6	were	be	AUX
inlawrev-3310	846	7	such	such	ADJ
inlawrev-3310	846	8	that	that	SCONJ
inlawrev-3310	846	9	the	the	DET
inlawrev-3310	846	10	court	court	NOUN
inlawrev-3310	846	11	determined	determine	VERB
inlawrev-3310	846	12	that	that	SCONJ
inlawrev-3310	846	13	it	it	PRON
inlawrev-3310	846	14	was	be	AUX
inlawrev-3310	846	15	necessary	necessary	ADJ
inlawrev-3310	846	16	to	to	PART
inlawrev-3310	846	17	treat	treat	VERB
inlawrev-3310	846	18	the	the	DET
inlawrev-3310	846	19	taxes	taxis	NOUN
inlawrev-3310	846	20	for	for	ADP
inlawrev-3310	846	21	1984	1984	NUM
inlawrev-3310	846	22	(	(	PUNCT
inlawrev-3310	846	23	before	before	ADP
inlawrev-3310	846	24	the	the	DET
inlawrev-3310	846	25	amendments	amendment	NOUN
inlawrev-3310	846	26	)	)	PUNCT
inlawrev-3310	846	27	separately	separately	ADV
inlawrev-3310	846	28	from	from	ADP
inlawrev-3310	846	29	1985	1985	NUM
inlawrev-3310	846	30	and	and	CCONJ
inlawrev-3310	846	31	1986.^^	1986.^^	NUM
inlawrev-3310	846	32	"	"	PUNCT
inlawrev-3310	846	33	*	*	PUNCT
inlawrev-3310	846	34	however	however	ADV
inlawrev-3310	846	35	,	,	PUNCT
inlawrev-3310	846	36	the	the	DET
inlawrev-3310	846	37	dispute	dispute	NOUN
inlawrev-3310	846	38	of	of	ADP
inlawrev-3310	846	39	taxable	taxable	ADJ
inlawrev-3310	846	40	year	year	NOUN
inlawrev-3310	846	41	of	of	ADP
inlawrev-3310	846	42	1984	1984	NUM
inlawrev-3310	846	43	is	be	AUX
inlawrev-3310	846	44	not	not	PART
inlawrev-3310	846	45	addressed	address	VERB
inlawrev-3310	846	46	in	in	ADP
inlawrev-3310	846	47	this	this	DET
inlawrev-3310	846	48	article	article	NOUN
inlawrev-3310	846	49	.	.	PUNCT
inlawrev-3310	847	1	the	the	DET
inlawrev-3310	847	2	issue	issue	NOUN
inlawrev-3310	847	3	presented	present	VERB
inlawrev-3310	847	4	for	for	ADP
inlawrev-3310	847	5	1985	1985	NUM
inlawrev-3310	847	6	and	and	CCONJ
inlawrev-3310	847	7	1986	1986	NUM
inlawrev-3310	847	8	was	be	AUX
inlawrev-3310	848	1	whether	whether	SCONJ
inlawrev-3310	848	2	section	section	NOUN
inlawrev-3310	848	3	6	6	NUM
inlawrev-3310	848	4	-	-	SYM
inlawrev-3310	848	5	2	2	NUM
inlawrev-3310	848	6	.	.	NOUN
inlawrev-3310	848	7	1	1	NUM
inlawrev-3310	848	8	-	-	NUM
inlawrev-3310	848	9	21(c)(1)(d	21(c)(1)(d	NUM
inlawrev-3310	848	10	)	)	PUNCT
inlawrev-3310	848	11	of	of	ADP
inlawrev-3310	848	12	the	the	DET
inlawrev-3310	848	13	indiana	indiana	PROPN
inlawrev-3310	848	14	code	code	PROPN
inlawrev-3310	848	15	,	,	PUNCT
inlawrev-3310	848	16	which	which	PRON
inlawrev-3310	848	17	defined	define	VERB
inlawrev-3310	848	18	receipts	receipt	NOUN
inlawrev-3310	848	19	from	from	ADP
inlawrev-3310	848	20	industrial	industrial	ADJ
inlawrev-3310	848	21	processing	processing	NOUN
inlawrev-3310	848	22	and	and	CCONJ
inlawrev-3310	848	23	servicing	servicing	NOUN
inlawrev-3310	848	24	as	as	ADP
inlawrev-3310	848	25	wholesale	wholesale	ADJ
inlawrev-3310	848	26	sales	sale	NOUN
inlawrev-3310	848	27	,	,	PUNCT
inlawrev-3310	848	28	contained	contain	VERB
inlawrev-3310	848	29	a	a	DET
inlawrev-3310	848	30	resale	resale	NOUN
inlawrev-3310	848	31	requirement.^^^	requirement.^^^	NOUN
inlawrev-3310	848	32	this	this	DET
inlawrev-3310	848	33	court	court	NOUN
inlawrev-3310	848	34	held	hold	VERB
inlawrev-3310	848	35	that	that	SCONJ
inlawrev-3310	848	36	it	it	PRON
inlawrev-3310	848	37	did	do	VERB
inlawrev-3310	848	38	not	not	PART
inlawrev-3310	848	39	and	and	CCONJ
inlawrev-3310	848	40	that	that	SCONJ
inlawrev-3310	848	41	such	such	DET
inlawrev-3310	848	42	an	an	DET
inlawrev-3310	848	43	expansive	expansive	ADJ
inlawrev-3310	848	44	interpretation	interpretation	NOUN
inlawrev-3310	848	45	would	would	AUX
inlawrev-3310	848	46	require	require	VERB
inlawrev-3310	848	47	a	a	DET
inlawrev-3310	848	48	rewriting	rewriting	NOUN
inlawrev-3310	848	49	of	of	ADP
inlawrev-3310	848	50	the	the	DET
inlawrev-3310	848	51	statute.^^^	statute.^^^	NOUN
inlawrev-3310	848	52	the	the	DET
inlawrev-3310	848	53	court	court	NOUN
inlawrev-3310	848	54	reasoned	reason	VERB
inlawrev-3310	848	55	that	that	SCONJ
inlawrev-3310	848	56	the	the	DET
inlawrev-3310	848	57	reference	reference	NOUN
inlawrev-3310	848	58	to	to	ADP
inlawrev-3310	848	59	resale	resale	NOUN
inlawrev-3310	848	60	applied	apply	VERB
inlawrev-3310	848	61	only	only	ADV
inlawrev-3310	848	62	to	to	ADP
inlawrev-3310	848	63	a	a	DET
inlawrev-3310	848	64	specific	specific	ADJ
inlawrev-3310	848	65	type	type	NOUN
inlawrev-3310	848	66	of	of	ADP
inlawrev-3310	848	67	industrial	industrial	ADJ
inlawrev-3310	848	68	processing	processing	NOUN
inlawrev-3310	848	69	—	—	PUNCT
inlawrev-3310	848	70	enameling	enameling	NOUN
inlawrev-3310	848	71	and	and	CCONJ
inlawrev-3310	848	72	plating	plating	NOUN
inlawrev-3310	848	73	—	—	PUNCT
inlawrev-3310	848	74	an	an	DET
inlawrev-3310	848	75	activity	activity	NOUN
inlawrev-3310	848	76	that	that	PRON
inlawrev-3310	848	77	had	have	AUX
inlawrev-3310	848	78	been	be	AUX
inlawrev-3310	848	79	isolated	isolate	VERB
inlawrev-3310	848	80	into	into	ADP
inlawrev-3310	848	81	its	its	PRON
inlawrev-3310	848	82	own	own	ADJ
inlawrev-3310	848	83	subpart.^^^	subpart.^^^	NOUN
inlawrev-3310	848	84	the	the	DET
inlawrev-3310	848	85	idsr	idsr	NOUN
inlawrev-3310	848	86	argued	argue	VERB
inlawrev-3310	848	87	that	that	SCONJ
inlawrev-3310	848	88	the	the	DET
inlawrev-3310	848	89	resale	resale	NOUN
inlawrev-3310	848	90	requirement	requirement	NOUN
inlawrev-3310	848	91	should	should	AUX
inlawrev-3310	848	92	be	be	AUX
inlawrev-3310	848	93	construed	construe	VERB
inlawrev-3310	848	94	to	to	PART
inlawrev-3310	848	95	apply	apply	VERB
inlawrev-3310	848	96	not	not	PART
inlawrev-3310	848	97	only	only	ADV
inlawrev-3310	848	98	to	to	ADP
inlawrev-3310	848	99	that	that	DET
inlawrev-3310	848	100	paragraph	paragraph	NOUN
inlawrev-3310	848	101	,	,	PUNCT
inlawrev-3310	848	102	but	but	CCONJ
inlawrev-3310	848	103	to	to	PART
inlawrev-3310	848	104	(	(	PUNCT
inlawrev-3310	848	105	d	d	X
inlawrev-3310	848	106	)	)	PUNCT
inlawrev-3310	848	107	generally	generally	ADV
inlawrev-3310	848	108	,	,	PUNCT
inlawrev-3310	848	109	stressing	stress	VERB
inlawrev-3310	848	110	that	that	DET
inlawrev-3310	848	111	paragraph	paragraph	NOUN
inlawrev-3310	848	112	(	(	PUNCT
inlawrev-3310	848	113	ii	ii	NOUN
inlawrev-3310	848	114	)	)	PUNCT
inlawrev-3310	848	115	uses	use	VERB
inlawrev-3310	848	116	the	the	DET
inlawrev-3310	848	117	same	same	ADJ
inlawrev-3310	848	118	"	"	PUNCT
inlawrev-3310	848	119	servicing	servicing	NOUN
inlawrev-3310	848	120	or	or	CCONJ
inlawrev-3310	848	121	processing	processing	NOUN
inlawrev-3310	848	122	"	"	PUNCT
inlawrev-3310	848	123	language	language	NOUN
inlawrev-3310	848	124	that	that	PRON
inlawrev-3310	848	125	is	be	AUX
inlawrev-3310	848	126	contained	contain	VERB
inlawrev-3310	848	127	in	in	ADP
inlawrev-3310	848	128	section	section	NOUN
inlawrev-3310	848	129	(	(	PUNCT
inlawrev-3310	848	130	d).^^^	d).^^^	PROPN
inlawrev-3310	848	131	however	however	ADV
inlawrev-3310	848	132	,	,	PUNCT
inlawrev-3310	848	133	the	the	DET
inlawrev-3310	848	134	court	court	NOUN
inlawrev-3310	848	135	stated	state	VERB
inlawrev-3310	848	136	that	that	SCONJ
inlawrev-3310	848	137	section	section	NOUN
inlawrev-3310	848	138	6	6	NUM
inlawrev-3310	848	139	-	-	SYM
inlawrev-3310	848	140	2	2	NUM
inlawrev-3310	848	141	.	.	NOUN
inlawrev-3310	848	142	1	1	NUM
inlawrev-3310	848	143	-	-	NUM
inlawrev-3310	848	144	21(c)(1)(d	21(c)(1)(d	NUM
inlawrev-3310	848	145	)	)	PUNCT
inlawrev-3310	848	146	of	of	ADP
inlawrev-3310	848	147	the	the	DET
inlawrev-3310	848	148	indiana	indiana	PROPN
inlawrev-3310	848	149	code	code	PROPN
inlawrev-3310	848	150	is	be	AUX
inlawrev-3310	848	151	unambiguous	unambiguous	ADJ
inlawrev-3310	848	152	after	after	ADP
inlawrev-3310	848	153	the	the	DET
inlawrev-3310	848	154	1985	1985	NUM
inlawrev-3310	848	155	amendments	amendment	NOUN
inlawrev-3310	848	156	and	and	CCONJ
inlawrev-3310	848	157	that	that	SCONJ
inlawrev-3310	848	158	smurfit	smurfit	NOUN
inlawrev-3310	848	159	had	have	VERB
inlawrev-3310	848	160	no	no	DET
inlawrev-3310	848	161	resale	resale	NOUN
inlawrev-3310	848	162	requirement	requirement	NOUN
inlawrev-3310	848	163	for	for	ADP
inlawrev-3310	848	164	1985	1985	NUM
inlawrev-3310	848	165	and	and	CCONJ
inlawrev-3310	848	166	1986.^^^	1986.^^^	NUM
inlawrev-3310	848	167	smurfit	smurfit	NOUN
inlawrev-3310	848	168	,	,	PUNCT
inlawrev-3310	848	169	therefore	therefore	ADV
inlawrev-3310	848	170	,	,	PUNCT
inlawrev-3310	848	171	was	be	AUX
inlawrev-3310	848	172	entitled	entitle	VERB
inlawrev-3310	848	173	to	to	ADP
inlawrev-3310	848	174	a	a	DET
inlawrev-3310	848	175	refund	refund	NOUN
inlawrev-3310	848	176	for	for	ADP
inlawrev-3310	848	177	the	the	DET
inlawrev-3310	848	178	amount	amount	NOUN
inlawrev-3310	848	179	of	of	ADP
inlawrev-3310	848	180	tax	tax	NOUN
inlawrev-3310	848	181	erroneously	erroneously	ADV
inlawrev-3310	848	182	paid	pay	VERB
inlawrev-3310	848	183	for	for	ADP
inlawrev-3310	848	184	1985	1985	NUM
inlawrev-3310	848	185	and	and	CCONJ
inlawrev-3310	848	186	1986.^^^	1986.^^^	NUM
inlawrev-3310	848	187	5	5	NUM
inlawrev-3310	848	188	.	.	PUNCT
inlawrev-3310	849	1	thomas	thomas	PROPN
inlawrev-3310	849	2	v.	v.	PROPN
inlawrev-3310	849	3	indiana	indiana	PROPN
inlawrev-3310	849	4	department	department	PROPN
inlawrev-3310	849	5	ofstate	ofstate	NOUN
inlawrev-3310	849	6	revenue?^^—thomas	revenue?^^—thomas	PROPN
inlawrev-3310	849	7	filed	file	VERB
inlawrev-3310	849	8	an	an	DET
inlawrev-3310	849	9	individual	individual	ADJ
inlawrev-3310	849	10	indiana	indiana	PROPN
inlawrev-3310	849	11	resident	resident	PROPN
inlawrev-3310	849	12	income	income	NOUN
inlawrev-3310	849	13	tax	tax	NOUN
inlawrev-3310	849	14	return	return	NOUN
inlawrev-3310	849	15	for	for	ADP
inlawrev-3310	849	16	1992	1992	NUM
inlawrev-3310	849	17	,	,	PUNCT
inlawrev-3310	849	18	listing	list	VERB
inlawrev-3310	849	19	thomas	thomas	PROPN
inlawrev-3310	849	20	'	'	PART
inlawrev-3310	849	21	address	address	NOUN
inlawrev-3310	849	22	as	as	ADP
inlawrev-3310	849	23	5509	5509	NUM
inlawrev-3310	849	24	washington	washington	PROPN
inlawrev-3310	849	25	avenue	avenue	PROPN
inlawrev-3310	849	26	in	in	ADP
inlawrev-3310	849	27	evansville	evansville	PROPN
inlawrev-3310	849	28	,	,	PUNCT
inlawrev-3310	849	29	indiana.^^^	indiana.^^^	PROPN
inlawrev-3310	849	30	the	the	DET
inlawrev-3310	849	31	substantive	substantive	ADJ
inlawrev-3310	849	32	issue	issue	NOUN
inlawrev-3310	849	33	in	in	ADP
inlawrev-3310	849	34	this	this	DET
inlawrev-3310	849	35	case	case	NOUN
inlawrev-3310	849	36	involved	involve	VERB
inlawrev-3310	849	37	the	the	DET
inlawrev-3310	849	38	simple	simple	ADJ
inlawrev-3310	849	39	issue	issue	NOUN
inlawrev-3310	849	40	of	of	ADP
inlawrev-3310	849	41	the	the	DET
inlawrev-3310	849	42	relationship	relationship	NOUN
inlawrev-3310	849	43	between	between	ADP
inlawrev-3310	849	44	the	the	DET
inlawrev-3310	849	45	indiana	indiana	PROPN
inlawrev-3310	849	46	adjusted	adjust	VERB
inlawrev-3310	849	47	gross	gross	ADJ
inlawrev-3310	849	48	income	income	NOUN
inlawrev-3310	849	49	tax	tax	NOUN
inlawrev-3310	849	50	law	law	NOUN
inlawrev-3310	849	51	and	and	CCONJ
inlawrev-3310	849	52	the	the	DET
inlawrev-3310	849	53	income	income	NOUN
inlawrev-3310	849	54	tax	tax	NOUN
inlawrev-3310	849	55	law	law	NOUN
inlawrev-3310	849	56	of	of	ADP
inlawrev-3310	849	57	washington	washington	PROPN
inlawrev-3310	849	58	,	,	PUNCT
inlawrev-3310	849	59	d.c	d.c	PROPN
inlawrev-3310	849	60	.	.	PROPN
inlawrev-3310	849	61	,	,	PUNCT
inlawrev-3310	849	62	specifically	specifically	ADV
inlawrev-3310	849	63	,	,	PUNCT
inlawrev-3310	849	64	whether	whether	SCONJ
inlawrev-3310	849	65	a	a	DET
inlawrev-3310	849	66	payment	payment	NOUN
inlawrev-3310	849	67	of	of	ADP
inlawrev-3310	849	68	income	income	NOUN
inlawrev-3310	849	69	taxes	taxis	NOUN
inlawrev-3310	849	70	to	to	ADP
inlawrev-3310	849	71	washington	washington	PROPN
inlawrev-3310	849	72	,	,	PUNCT
inlawrev-3310	849	73	d.c	d.c	PROPN
inlawrev-3310	849	74	.	.	PROPN
inlawrev-3310	849	75	could	could	AUX
inlawrev-3310	849	76	be	be	AUX
inlawrev-3310	849	77	credited	credit	VERB
inlawrev-3310	849	78	against	against	ADP
inlawrev-3310	849	79	an	an	DET
inlawrev-3310	849	80	indiana	indiana	PROPN
inlawrev-3310	849	81	resident	resident	NOUN
inlawrev-3310	849	82	's	's	PART
inlawrev-3310	849	83	adjusted	adjust	VERB
inlawrev-3310	849	84	gross	gross	ADJ
inlawrev-3310	849	85	income	income	NOUN
inlawrev-3310	849	86	tax	tax	NOUN
inlawrev-3310	849	87	retum.^^^	retum.^^^	NOUN
inlawrev-3310	849	88	with	with	ADP
inlawrev-3310	849	89	272	272	NUM
inlawrev-3310	849	90	.	.	PUNCT
inlawrev-3310	850	1	i	i	PRON
inlawrev-3310	850	2	d.	d.	PROPN
inlawrev-3310	850	3	at	at	ADP
inlawrev-3310	850	4	807	807	NUM
inlawrev-3310	850	5	.	.	PUNCT
inlawrev-3310	851	1	273	273	NUM
inlawrev-3310	851	2	.	.	PUNCT
inlawrev-3310	852	1	i	i	PRON
inlawrev-3310	852	2	d.	d.	PROPN
inlawrev-3310	852	3	274	274	NUM
inlawrev-3310	852	4	.	.	PUNCT
inlawrev-3310	853	1	i	i	PRON
inlawrev-3310	853	2	d	d	PROPN
inlawrev-3310	853	3	275	275	NUM
inlawrev-3310	853	4	.	.	PUNCT
inlawrev-3310	854	1	i	i	PRON
inlawrev-3310	854	2	d	d	PROPN
inlawrev-3310	854	3	at	at	ADP
inlawrev-3310	854	4	810	810	NUM
inlawrev-3310	854	5	.	.	PUNCT
inlawrev-3310	855	1	276	276	NUM
inlawrev-3310	855	2	.	.	PUNCT
inlawrev-3310	856	1	i	i	PRON
inlawrev-3310	856	2	d	d	PROPN
inlawrev-3310	856	3	277	277	NUM
inlawrev-3310	856	4	.	.	PUNCT
inlawrev-3310	857	1	i	i	PRON
inlawrev-3310	857	2	d	d	PROPN
inlawrev-3310	857	3	278	278	NUM
inlawrev-3310	857	4	.	.	PUNCT
inlawrev-3310	858	1	i	i	PRON
inlawrev-3310	858	2	d	d	PROPN
inlawrev-3310	858	3	279	279	NUM
inlawrev-3310	858	4	.	.	PUNCT
inlawrev-3310	859	1	/i/.	/i/.	NOUN
inlawrev-3310	859	2	at	at	ADP
inlawrev-3310	859	3	811	811	NUM
inlawrev-3310	859	4	.	.	PUNCT
inlawrev-3310	860	1	280	280	NUM
inlawrev-3310	860	2	.	.	PUNCT
inlawrev-3310	861	1	i	i	PRON
inlawrev-3310	861	2	d	d	PROPN
inlawrev-3310	861	3	281	281	NUM
inlawrev-3310	861	4	.	.	PUNCT
inlawrev-3310	862	1	675	675	NUM
inlawrev-3310	862	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	862	3	362	362	NUM
inlawrev-3310	862	4	(	(	PUNCT
inlawrev-3310	862	5	ind	ind	NOUN
inlawrev-3310	862	6	.	.	PUNCT
inlawrev-3310	863	1	t.c	t.c	PROPN
inlawrev-3310	863	2	.	.	PROPN
inlawrev-3310	863	3	1997	1997	NUM
inlawrev-3310	863	4	)	)	PUNCT
inlawrev-3310	863	5	.	.	PUNCT
inlawrev-3310	864	1	282	282	NUM
inlawrev-3310	864	2	.	.	PUNCT
inlawrev-3310	865	1	i	i	PRON
inlawrev-3310	865	2	d	d	PROPN
inlawrev-3310	865	3	at	at	ADP
inlawrev-3310	865	4	365	365	NUM
inlawrev-3310	865	5	.	.	PUNCT
inlawrev-3310	865	6	283	283	NUM
inlawrev-3310	865	7	.	.	PUNCT
inlawrev-3310	866	1	i	i	PRON
inlawrev-3310	866	2	d	d	PROPN
inlawrev-3310	866	3	at	at	ADP
inlawrev-3310	866	4	364	364	NUM
inlawrev-3310	866	5	-	-	SYM
inlawrev-3310	866	6	65	65	NUM
inlawrev-3310	866	7	.	.	PUNCT
inlawrev-3310	867	1	1998	1998	NUM
inlawrev-3310	867	2	]	]	PUNCT
inlawrev-3310	867	3	taxation	taxation	NOUN
inlawrev-3310	867	4	807	807	NUM
inlawrev-3310	867	5	respect	respect	NOUN
inlawrev-3310	867	6	to	to	ADP
inlawrev-3310	867	7	the	the	DET
inlawrev-3310	867	8	substantive	substantive	ADJ
inlawrev-3310	867	9	tax	tax	NOUN
inlawrev-3310	867	10	law	law	NOUN
inlawrev-3310	867	11	issue	issue	NOUN
inlawrev-3310	867	12	,	,	PUNCT
inlawrev-3310	867	13	the	the	DET
inlawrev-3310	867	14	court	court	NOUN
inlawrev-3310	867	15	agreed	agree	VERB
inlawrev-3310	867	16	with	with	ADP
inlawrev-3310	867	17	the	the	DET
inlawrev-3310	867	18	department	department	NOUN
inlawrev-3310	867	19	which	which	PRON
inlawrev-3310	867	20	reasoned	reason	VERB
inlawrev-3310	867	21	"	"	PUNCT
inlawrev-3310	867	22	that	that	SCONJ
inlawrev-3310	867	23	no	no	DET
inlawrev-3310	867	24	credit	credit	NOUN
inlawrev-3310	867	25	was	be	AUX
inlawrev-3310	867	26	due	due	ADJ
inlawrev-3310	867	27	because	because	SCONJ
inlawrev-3310	867	28	washington	washington	PROPN
inlawrev-3310	867	29	,	,	PUNCT
inlawrev-3310	867	30	d.c	d.c	PROPN
inlawrev-3310	867	31	.	.	PROPN
inlawrev-3310	867	32	is	be	AUX
inlawrev-3310	867	33	a	a	DET
inlawrev-3310	867	34	reverse	reverse	ADJ
inlawrev-3310	867	35	credit	credit	NOUN
inlawrev-3310	867	36	jurisdiction	jurisdiction	NOUN
inlawrev-3310	867	37	,	,	PUNCT
inlawrev-3310	867	38	meaning	mean	VERB
inlawrev-3310	867	39	that	that	SCONJ
inlawrev-3310	867	40	indiana	indiana	PROPN
inlawrev-3310	867	41	residents	resident	NOUN
inlawrev-3310	867	42	pay	pay	VERB
inlawrev-3310	867	43	indiana	indiana	PROPN
inlawrev-3310	867	44	tax	tax	NOUN
inlawrev-3310	867	45	on	on	ADP
inlawrev-3310	867	46	income	income	NOUN
inlawrev-3310	867	47	earned	earn	VERB
inlawrev-3310	867	48	in	in	ADP
inlawrev-3310	867	49	the	the	DET
inlawrev-3310	867	50	district	district	NOUN
inlawrev-3310	867	51	of	of	ADP
inlawrev-3310	867	52	columbia	columbia	PROPN
inlawrev-3310	867	53	but	but	CCONJ
inlawrev-3310	867	54	receive	receive	VERB
inlawrev-3310	867	55	a	a	DET
inlawrev-3310	867	56	credit	credit	NOUN
inlawrev-3310	867	57	in	in	ADP
inlawrev-3310	867	58	the	the	DET
inlawrev-3310	867	59	district	district	NOUN
inlawrev-3310	867	60	for	for	ADP
inlawrev-3310	867	61	indiana	indiana	PROPN
inlawrev-3310	867	62	tax	tax	PROPN
inlawrev-3310	867	63	paid	pay	VERB
inlawrev-3310	867	64	.	.	PUNCT
inlawrev-3310	868	1	"^^	"^^	PROPN
inlawrev-3310	868	2	"	"	PUNCT
inlawrev-3310	868	3	*	*	PUNCT
inlawrev-3310	868	4	the	the	DET
inlawrev-3310	868	5	court	court	NOUN
inlawrev-3310	868	6	further	far	ADV
inlawrev-3310	868	7	determined	determine	VERB
inlawrev-3310	868	8	that	that	SCONJ
inlawrev-3310	868	9	even	even	ADV
inlawrev-3310	868	10	if	if	SCONJ
inlawrev-3310	868	11	thomas	thomas	PROPN
inlawrev-3310	868	12	were	be	AUX
inlawrev-3310	868	13	claiming	claim	VERB
inlawrev-3310	868	14	a	a	DET
inlawrev-3310	868	15	credit	credit	NOUN
inlawrev-3310	868	16	(	(	PUNCT
inlawrev-3310	868	17	against	against	ADP
inlawrev-3310	868	18	the	the	DET
inlawrev-3310	868	19	indiana	indiana	PROPN
inlawrev-3310	868	20	adjusted	adjust	VERB
inlawrev-3310	868	21	gross	gross	ADJ
inlawrev-3310	868	22	income	income	NOUN
inlawrev-3310	868	23	tax	tax	NOUN
inlawrev-3310	868	24	)	)	PUNCT
inlawrev-3310	868	25	for	for	ADP
inlawrev-3310	868	26	a	a	DET
inlawrev-3310	868	27	payment	payment	NOUN
inlawrev-3310	868	28	of	of	ADP
inlawrev-3310	868	29	a	a	DET
inlawrev-3310	868	30	federal	federal	ADJ
inlawrev-3310	868	31	income	income	NOUN
inlawrev-3310	868	32	tax	tax	NOUN
inlawrev-3310	868	33	,	,	PUNCT
inlawrev-3310	868	34	indiana	indiana	PROPN
inlawrev-3310	868	35	does	do	AUX
inlawrev-3310	868	36	not	not	PART
inlawrev-3310	868	37	provide	provide	VERB
inlawrev-3310	868	38	a	a	DET
inlawrev-3310	868	39	credit	credit	NOUN
inlawrev-3310	868	40	for	for	ADP
inlawrev-3310	868	41	federal	federal	ADJ
inlawrev-3310	868	42	taxes	taxis	NOUN
inlawrev-3310	868	43	paid	pay	VERB
inlawrev-3310	868	44	against	against	ADP
inlawrev-3310	868	45	indiana	indiana	PROPN
inlawrev-3310	868	46	taxes	taxis	NOUN
inlawrev-3310	868	47	owed.^^^	owed.^^^	PROPN
inlawrev-3310	868	48	thomas	thomas	PROPN
inlawrev-3310	868	49	appealed	appeal	VERB
inlawrev-3310	868	50	the	the	DET
inlawrev-3310	868	51	idsr	idsr	NOUN
inlawrev-3310	868	52	's	's	PART
inlawrev-3310	868	53	assessment	assessment	NOUN
inlawrev-3310	868	54	and	and	CCONJ
inlawrev-3310	868	55	moved	move	VERB
inlawrev-3310	868	56	for	for	ADP
inlawrev-3310	868	57	summary	summary	NOUN
inlawrev-3310	868	58	judgment	judgment	NOUN
inlawrev-3310	868	59	with	with	ADP
inlawrev-3310	868	60	respect	respect	NOUN
inlawrev-3310	868	61	to	to	ADP
inlawrev-3310	868	62	the	the	DET
inlawrev-3310	868	63	substantive	substantive	ADJ
inlawrev-3310	868	64	law	law	NOUN
inlawrev-3310	868	65	and	and	CCONJ
inlawrev-3310	868	66	with	with	ADP
inlawrev-3310	868	67	respect	respect	NOUN
inlawrev-3310	868	68	to	to	ADP
inlawrev-3310	868	69	several	several	ADJ
inlawrev-3310	868	70	procedural	procedural	ADJ
inlawrev-3310	868	71	issues	issue	NOUN
inlawrev-3310	868	72	.	.	PUNCT
inlawrev-3310	869	1	first	first	ADV
inlawrev-3310	869	2	,	,	PUNCT
inlawrev-3310	869	3	because	because	SCONJ
inlawrev-3310	869	4	the	the	DET
inlawrev-3310	869	5	idsr	idsr	NOUN
inlawrev-3310	869	6	misplaced	misplace	VERB
inlawrev-3310	869	7	thomas	thomas	PROPN
inlawrev-3310	869	8	'	'	PART
inlawrev-3310	869	9	indiana	indiana	PROPN
inlawrev-3310	869	10	adjusted	adjust	VERB
inlawrev-3310	869	11	gross	gross	ADJ
inlawrev-3310	869	12	income	income	NOUN
inlawrev-3310	869	13	tax	tax	NOUN
inlawrev-3310	869	14	return	return	NOUN
inlawrev-3310	869	15	and	and	CCONJ
inlawrev-3310	869	16	had	have	VERB
inlawrev-3310	869	17	to	to	PART
inlawrev-3310	869	18	reconstruct	reconstruct	VERB
inlawrev-3310	869	19	thomas	thomas	PROPN
inlawrev-3310	869	20	'	'	PART
inlawrev-3310	869	21	indiana	indiana	PROPN
inlawrev-3310	869	22	adjusted	adjust	VERB
inlawrev-3310	869	23	gross	gross	ADJ
inlawrev-3310	869	24	income	income	NOUN
inlawrev-3310	869	25	,	,	PUNCT
inlawrev-3310	869	26	thomas	thomas	PROPN
inlawrev-3310	869	27	argued	argue	VERB
inlawrev-3310	869	28	that	that	SCONJ
inlawrev-3310	869	29	the	the	DET
inlawrev-3310	869	30	idsr	idsr	NOUN
inlawrev-3310	869	31	had	have	VERB
inlawrev-3310	869	32	to	to	PART
inlawrev-3310	869	33	produce	produce	VERB
inlawrev-3310	869	34	the	the	DET
inlawrev-3310	869	35	original	original	ADJ
inlawrev-3310	869	36	return	return	NOUN
inlawrev-3310	869	37	?	?	PUNCT
inlawrev-3310	869	38	^^	^^	PUNCT
inlawrev-3310	869	39	in	in	ADP
inlawrev-3310	869	40	answer	answer	NOUN
inlawrev-3310	869	41	to	to	ADP
inlawrev-3310	869	42	this	this	PRON
inlawrev-3310	869	43	,	,	PUNCT
inlawrev-3310	869	44	the	the	DET
inlawrev-3310	869	45	court	court	NOUN
inlawrev-3310	869	46	held	hold	VERB
inlawrev-3310	869	47	that	that	SCONJ
inlawrev-3310	869	48	a	a	DET
inlawrev-3310	869	49	"	"	PUNCT
inlawrev-3310	869	50	court	court	NOUN
inlawrev-3310	869	51	may	may	AUX
inlawrev-3310	869	52	permit	permit	VERB
inlawrev-3310	869	53	the	the	DET
inlawrev-3310	869	54	use	use	NOUN
inlawrev-3310	869	55	of	of	ADP
inlawrev-3310	869	56	secondary	secondary	ADJ
inlawrev-3310	869	57	evidence	evidence	NOUN
inlawrev-3310	869	58	to	to	PART
inlawrev-3310	869	59	prove	prove	VERB
inlawrev-3310	869	60	the	the	DET
inlawrev-3310	869	61	contents	content	NOUN
inlawrev-3310	869	62	of	of	ADP
inlawrev-3310	869	63	a	a	DET
inlawrev-3310	869	64	writing	writing	NOUN
inlawrev-3310	869	65	when	when	SCONJ
inlawrev-3310	869	66	the	the	DET
inlawrev-3310	869	67	original	original	NOUN
inlawrev-3310	869	68	is	be	AUX
inlawrev-3310	869	69	lost	lose	VERB
inlawrev-3310	869	70	or	or	CCONJ
inlawrev-3310	869	71	has	have	AUX
inlawrev-3310	869	72	been	be	AUX
inlawrev-3310	869	73	destroyed	destroy	VERB
inlawrev-3310	869	74	,	,	PUNCT
inlawrev-3310	869	75	unless	unless	SCONJ
inlawrev-3310	869	76	the	the	DET
inlawrev-3310	869	77	proponent	proponent	NOUN
inlawrev-3310	869	78	lost	lose	VERB
inlawrev-3310	869	79	or	or	CCONJ
inlawrev-3310	869	80	destroyed	destroy	VERB
inlawrev-3310	869	81	the	the	DET
inlawrev-3310	869	82	document	document	NOUN
inlawrev-3310	869	83	in	in	ADP
inlawrev-3310	869	84	bad	bad	ADJ
inlawrev-3310	869	85	faith	faith	NOUN
inlawrev-3310	869	86	.	.	PUNCT
inlawrev-3310	869	87	"^^^	"^^^	PUNCT
inlawrev-3310	870	1	the	the	DET
inlawrev-3310	870	2	court	court	NOUN
inlawrev-3310	870	3	further	far	ADV
inlawrev-3310	870	4	observed	observe	VERB
inlawrev-3310	870	5	that	that	SCONJ
inlawrev-3310	870	6	because	because	SCONJ
inlawrev-3310	870	7	there	there	PRON
inlawrev-3310	870	8	was	be	VERB
inlawrev-3310	870	9	no	no	DET
inlawrev-3310	870	10	dispute	dispute	NOUN
inlawrev-3310	870	11	as	as	ADP
inlawrev-3310	870	12	to	to	ADP
inlawrev-3310	870	13	the	the	DET
inlawrev-3310	870	14	accuracy	accuracy	NOUN
inlawrev-3310	870	15	of	of	ADP
inlawrev-3310	870	16	the	the	DET
inlawrev-3310	870	17	secondary	secondary	ADJ
inlawrev-3310	870	18	evidence	evidence	NOUN
inlawrev-3310	870	19	and	and	CCONJ
inlawrev-3310	870	20	no	no	DET
inlawrev-3310	870	21	indication	indication	NOUN
inlawrev-3310	870	22	that	that	SCONJ
inlawrev-3310	870	23	the	the	DET
inlawrev-3310	870	24	document	document	NOUN
inlawrev-3310	870	25	was	be	AUX
inlawrev-3310	870	26	lost	lose	VERB
inlawrev-3310	870	27	purposely	purposely	ADV
inlawrev-3310	870	28	,	,	PUNCT
inlawrev-3310	870	29	the	the	DET
inlawrev-3310	870	30	evidence	evidence	NOUN
inlawrev-3310	870	31	should	should	AUX
inlawrev-3310	870	32	be	be	AUX
inlawrev-3310	870	33	admitted.^^^	admitted.^^^	PROPN
inlawrev-3310	870	34	second	second	ADJ
inlawrev-3310	870	35	,	,	PUNCT
inlawrev-3310	870	36	thomas	thomas	PROPN
inlawrev-3310	870	37	stated	state	VERB
inlawrev-3310	870	38	that	that	SCONJ
inlawrev-3310	870	39	the	the	DET
inlawrev-3310	870	40	idsr	idsr	NOUN
inlawrev-3310	870	41	violated	violate	VERB
inlawrev-3310	870	42	his	his	PRON
inlawrev-3310	870	43	due	due	ADJ
inlawrev-3310	870	44	process	process	NOUN
inlawrev-3310	870	45	and	and	CCONJ
inlawrev-3310	870	46	statutory	statutory	ADJ
inlawrev-3310	870	47	rights	right	NOUN
inlawrev-3310	870	48	when	when	SCONJ
inlawrev-3310	870	49	the	the	DET
inlawrev-3310	870	50	idsr	idsr	NOUN
inlawrev-3310	870	51	issued	issue	VERB
inlawrev-3310	870	52	a	a	DET
inlawrev-3310	870	53	warrant	warrant	NOUN
inlawrev-3310	870	54	without	without	ADP
inlawrev-3310	870	55	responding	respond	VERB
inlawrev-3310	870	56	to	to	ADP
inlawrev-3310	870	57	his	his	PRON
inlawrev-3310	870	58	written	write	VERB
inlawrev-3310	870	59	protests	protest	NOUN
inlawrev-3310	870	60	and	and	CCONJ
inlawrev-3310	870	61	without	without	ADP
inlawrev-3310	870	62	holding	hold	VERB
inlawrev-3310	870	63	a	a	DET
inlawrev-3310	870	64	hearing.^^^	hearing.^^^	NOUN
inlawrev-3310	870	65	with	with	ADP
inlawrev-3310	870	66	respect	respect	NOUN
inlawrev-3310	870	67	to	to	ADP
inlawrev-3310	870	68	this	this	PRON
inlawrev-3310	870	69	,	,	PUNCT
inlawrev-3310	870	70	the	the	DET
inlawrev-3310	870	71	court	court	NOUN
inlawrev-3310	870	72	stated	state	VERB
inlawrev-3310	870	73	that	that	SCONJ
inlawrev-3310	870	74	the	the	DET
inlawrev-3310	870	75	statutory	statutory	ADJ
inlawrev-3310	870	76	scheme	scheme	NOUN
inlawrev-3310	870	77	clearly	clearly	ADV
inlawrev-3310	870	78	contemplated	contemplate	VERB
inlawrev-3310	870	79	that	that	SCONJ
inlawrev-3310	870	80	the	the	DET
inlawrev-3310	870	81	idsr	idsr	NOUN
inlawrev-3310	870	82	address	address	NOUN
inlawrev-3310	870	83	any	any	DET
inlawrev-3310	870	84	taxpayer	taxpayer	NOUN
inlawrev-3310	870	85	protest	protest	NOUN
inlawrev-3310	870	86	before	before	ADP
inlawrev-3310	870	87	issuing	issue	VERB
inlawrev-3310	870	88	a	a	DET
inlawrev-3310	870	89	tax	tax	NOUN
inlawrev-3310	870	90	warrant	warrant	NOUN
inlawrev-3310	870	91	or	or	CCONJ
inlawrev-3310	870	92	attempting	attempt	VERB
inlawrev-3310	870	93	to	to	PART
inlawrev-3310	870	94	secure	secure	VERB
inlawrev-3310	870	95	a	a	DET
inlawrev-3310	870	96	judgment	judgment	NOUN
inlawrev-3310	870	97	lien	lien	NOUN
inlawrev-3310	870	98	against	against	ADP
inlawrev-3310	870	99	a	a	DET
inlawrev-3310	870	100	taxpayer.^^	taxpayer.^^	NOUN
inlawrev-3310	870	101	the	the	DET
inlawrev-3310	870	102	court	court	NOUN
inlawrev-3310	870	103	noted	note	VERB
inlawrev-3310	870	104	that	that	SCONJ
inlawrev-3310	870	105	the	the	DET
inlawrev-3310	870	106	demand	demand	NOUN
inlawrev-3310	870	107	for	for	ADP
inlawrev-3310	870	108	payment	payment	NOUN
inlawrev-3310	870	109	must	must	AUX
inlawrev-3310	870	110	be	be	AUX
inlawrev-3310	870	111	made	make	VERB
inlawrev-3310	870	112	through	through	ADP
inlawrev-3310	870	113	the	the	DET
inlawrev-3310	870	114	tax	tax	NOUN
inlawrev-3310	870	115	warrant	warrant	NOUN
inlawrev-3310	870	116	and	and	CCONJ
inlawrev-3310	870	117	judgment	judgment	NOUN
inlawrev-3310	870	118	lien	lien	NOUN
inlawrev-3310	870	119	mechanisms	mechanism	NOUN
inlawrev-3310	870	120	outlined	outline	VERB
inlawrev-3310	870	121	in	in	ADP
inlawrev-3310	870	122	section	section	NOUN
inlawrev-3310	870	123	6	6	NUM
inlawrev-3310	870	124	-	-	SYM
inlawrev-3310	870	125	8.1	8.1	NUM
inlawrev-3310	870	126	-	-	PUNCT
inlawrev-3310	870	127	8	8	NUM
inlawrev-3310	870	128	-	-	SYM
inlawrev-3310	870	129	2	2	NUM
inlawrev-3310	870	130	of	of	ADP
inlawrev-3310	870	131	the	the	DET
inlawrev-3310	870	132	indiana	indiana	PROPN
inlawrev-3310	870	133	code.^^^	code.^^^	PROPN
inlawrev-3310	870	134	however	however	ADV
inlawrev-3310	870	135	,	,	PUNCT
inlawrev-3310	870	136	the	the	DET
inlawrev-3310	870	137	court	court	NOUN
inlawrev-3310	870	138	determined	determine	VERB
inlawrev-3310	870	139	that	that	SCONJ
inlawrev-3310	870	140	the	the	DET
inlawrev-3310	870	141	idsr	idsr	NOUN
inlawrev-3310	870	142	's	's	PART
inlawrev-3310	870	143	failure	failure	NOUN
inlawrev-3310	870	144	to	to	PART
inlawrev-3310	870	145	follow	follow	VERB
inlawrev-3310	870	146	the	the	DET
inlawrev-3310	870	147	statutory	statutory	ADJ
inlawrev-3310	870	148	procedures	procedure	NOUN
inlawrev-3310	870	149	was	be	AUX
inlawrev-3310	870	150	a	a	DET
inlawrev-3310	870	151	harmless	harmless	ADJ
inlawrev-3310	870	152	error	error	NOUN
inlawrev-3310	870	153	,	,	PUNCT
inlawrev-3310	870	154	because	because	SCONJ
inlawrev-3310	870	155	before	before	SCONJ
inlawrev-3310	870	156	the	the	DET
inlawrev-3310	870	157	idsr	idsr	NOUN
inlawrev-3310	870	158	attempted	attempt	VERB
inlawrev-3310	870	159	to	to	PART
inlawrev-3310	870	160	levy	levy	VERB
inlawrev-3310	870	161	on	on	ADP
inlawrev-3310	870	162	thomas	thomas	PROPN
inlawrev-3310	870	163	's	's	PART
inlawrev-3310	870	164	property	property	NOUN
inlawrev-3310	870	165	,	,	PUNCT
inlawrev-3310	870	166	the	the	DET
inlawrev-3310	870	167	idsr	idsr	NOUN
inlawrev-3310	870	168	granted	grant	VERB
inlawrev-3310	870	169	thomas	thomas	PROPN
inlawrev-3310	870	170	'	'	PART
inlawrev-3310	870	171	request	request	NOUN
inlawrev-3310	870	172	for	for	ADP
inlawrev-3310	870	173	a	a	DET
inlawrev-3310	870	174	hearing	hearing	NOUN
inlawrev-3310	870	175	on	on	ADP
inlawrev-3310	870	176	the	the	DET
inlawrev-3310	870	177	assessment	assessment	NOUN
inlawrev-3310	870	178	and	and	CCONJ
inlawrev-3310	870	179	thomas	thomas	PROPN
inlawrev-3310	870	180	did	do	AUX
inlawrev-3310	870	181	not	not	PART
inlawrev-3310	870	182	allege	allege	VERB
inlawrev-3310	870	183	a	a	DET
inlawrev-3310	870	184	deprivation	deprivation	NOUN
inlawrev-3310	870	185	of	of	ADP
inlawrev-3310	870	186	thomas	thomas	PROPN
inlawrev-3310	870	187	'	'	PART
inlawrev-3310	870	188	rights	right	NOUN
inlawrev-3310	870	189	as	as	ADP
inlawrev-3310	870	190	a	a	DET
inlawrev-3310	870	191	result	result	NOUN
inlawrev-3310	870	192	of	of	ADP
inlawrev-3310	870	193	the	the	DET
inlawrev-3310	870	194	delay	delay	NOUN
inlawrev-3310	870	195	.	.	PUNCT
inlawrev-3310	871	1	^^^	^^^	PROPN
inlawrev-3310	871	2	third	third	ADV
inlawrev-3310	871	3	,	,	PUNCT
inlawrev-3310	871	4	thomas	thomas	PROPN
inlawrev-3310	871	5	alleged	allege	VERB
inlawrev-3310	871	6	that	that	SCONJ
inlawrev-3310	871	7	the	the	DET
inlawrev-3310	871	8	tax	tax	NOUN
inlawrev-3310	871	9	warrant	warrant	NOUN
inlawrev-3310	871	10	was	be	AUX
inlawrev-3310	871	11	invalid	invalid	ADJ
inlawrev-3310	871	12	because	because	SCONJ
inlawrev-3310	871	13	the	the	DET
inlawrev-3310	871	14	warrant	warrant	NOUN
inlawrev-3310	871	15	was	be	AUX
inlawrev-3310	871	16	computer	computer	NOUN
inlawrev-3310	871	17	generated	generate	VERB
inlawrev-3310	871	18	and	and	CCONJ
inlawrev-3310	871	19	unsigned	unsigned	ADJ
inlawrev-3310	871	20	,	,	PUNCT
inlawrev-3310	871	21	and	and	CCONJ
inlawrev-3310	871	22	that	that	DET
inlawrev-3310	871	23	article	article	NOUN
inlawrev-3310	871	24	1	1	NUM
inlawrev-3310	871	25	,	,	PUNCT
inlawrev-3310	871	26	section	section	NOUN
inlawrev-3310	871	27	1	1	NUM
inlawrev-3310	871	28	1	1	NUM
inlawrev-3310	871	29	of	of	ADP
inlawrev-3310	871	30	the	the	DET
inlawrev-3310	871	31	indiana	indiana	PROPN
inlawrev-3310	871	32	constitution	constitution	PROPN
inlawrev-3310	871	33	required	require	VERB
inlawrev-3310	871	34	such	such	ADJ
inlawrev-3310	871	35	"	"	PUNCT
inlawrev-3310	871	36	warrants	warrant	NOUN
inlawrev-3310	871	37	"	"	PUNCT
inlawrev-3310	871	38	to	to	PART
inlawrev-3310	871	39	be	be	AUX
inlawrev-3310	871	40	supported	support	VERB
inlawrev-3310	871	41	by	by	ADP
inlawrev-3310	871	42	oath	oath	NOUN
inlawrev-3310	871	43	and	and	CCONJ
inlawrev-3310	871	44	affirmation	affirmation	NOUN
inlawrev-3310	871	45	and	and	CCONJ
inlawrev-3310	871	46	be	be	AUX
inlawrev-3310	871	47	signed.^^^	signed.^^^	PROPN
inlawrev-3310	871	48	however	however	ADV
inlawrev-3310	871	49	,	,	PUNCT
inlawrev-3310	871	50	the	the	DET
inlawrev-3310	871	51	court	court	NOUN
inlawrev-3310	871	52	observed	observe	VERB
inlawrev-3310	871	53	that	that	SCONJ
inlawrev-3310	871	54	an	an	DET
inlawrev-3310	871	55	idsr	idsr	NOUN
inlawrev-3310	871	56	tax	tax	NOUN
inlawrev-3310	871	57	284	284	NUM
inlawrev-3310	871	58	.	.	PUNCT
inlawrev-3310	872	1	i	i	PRON
inlawrev-3310	872	2	d.	d.	PROPN
inlawrev-3310	872	3	at	at	ADP
inlawrev-3310	872	4	365	365	NUM
inlawrev-3310	872	5	.	.	PUNCT
inlawrev-3310	872	6	285	285	NUM
inlawrev-3310	872	7	.	.	PUNCT
inlawrev-3310	873	1	i	i	PRON
inlawrev-3310	873	2	d.	d.	PROPN
inlawrev-3310	873	3	at	at	ADP
inlawrev-3310	873	4	366	366	NUM
inlawrev-3310	873	5	(	(	PUNCT
inlawrev-3310	873	6	citing	cite	VERB
inlawrev-3310	873	7	ind	ind	NOUN
inlawrev-3310	873	8	.	.	PUNCT
inlawrev-3310	873	9	code	code	PROPN
inlawrev-3310	873	10	ann	ann	PROPN
inlawrev-3310	873	11	.	.	PUNCT
inlawrev-3310	874	1	§	§	PROPN
inlawrev-3310	874	2	6	6	NUM
inlawrev-3310	874	3	-	-	SYM
inlawrev-3310	874	4	3	3	NUM
inlawrev-3310	874	5	-	-	SYM
inlawrev-3310	874	6	3	3	NUM
inlawrev-3310	874	7	(	(	PUNCT
inlawrev-3310	874	8	west	west	NOUN
inlawrev-3310	874	9	1989	1989	NUM
inlawrev-3310	874	10	)	)	PUNCT
inlawrev-3310	874	11	)	)	PUNCT
inlawrev-3310	874	12	.	.	PUNCT
inlawrev-3310	875	1	286	286	NUM
inlawrev-3310	875	2	.	.	PUNCT
inlawrev-3310	876	1	i	i	PRON
inlawrev-3310	876	2	d	d	PROPN
inlawrev-3310	876	3	at	at	ADP
inlawrev-3310	876	4	365	365	NUM
inlawrev-3310	876	5	.	.	PUNCT
inlawrev-3310	876	6	287	287	NUM
inlawrev-3310	876	7	.	.	PUNCT
inlawrev-3310	877	1	i	i	PRON
inlawrev-3310	877	2	d.	d.	PROPN
inlawrev-3310	877	3	(	(	PUNCT
inlawrev-3310	877	4	citing	cite	VERB
inlawrev-3310	877	5	ind	ind	NOUN
inlawrev-3310	877	6	.	.	PUNCT
inlawrev-3310	878	1	evid	evid	PROPN
inlawrev-3310	878	2	.	.	PUNCT
inlawrev-3310	879	1	r.	r.	PROPN
inlawrev-3310	879	2	1004	1004	NUM
inlawrev-3310	879	3	)	)	PUNCT
inlawrev-3310	879	4	.	.	PUNCT
inlawrev-3310	880	1	288	288	NUM
inlawrev-3310	880	2	.	.	PUNCT
inlawrev-3310	881	1	i	i	PRON
inlawrev-3310	881	2	d	d	PROPN
inlawrev-3310	881	3	at	at	ADP
inlawrev-3310	881	4	366	366	NUM
inlawrev-3310	881	5	(	(	PUNCT
inlawrev-3310	881	6	citing	cite	VERB
inlawrev-3310	881	7	lopez	lopez	NOUN
inlawrev-3310	881	8	v.	v.	ADP
inlawrev-3310	881	9	state	state	PROPN
inlawrev-3310	881	10	,	,	PUNCT
inlawrev-3310	881	11	527	527	NUM
inlawrev-3310	881	12	n.e.2d	n.e.2d	NOUN
inlawrev-3310	881	13	1	1	NUM
inlawrev-3310	881	14	1	1	NUM
inlawrev-3310	881	15	19	19	NUM
inlawrev-3310	881	16	,	,	PUNCT
inlawrev-3310	881	17	1	1	NUM
inlawrev-3310	881	18	125	125	NUM
inlawrev-3310	881	19	(	(	PUNCT
inlawrev-3310	881	20	ind	ind	NOUN
inlawrev-3310	881	21	.	.	PUNCT
inlawrev-3310	881	22	1988	1988	NUM
inlawrev-3310	881	23	)	)	PUNCT
inlawrev-3310	881	24	)	)	PUNCT
inlawrev-3310	881	25	.	.	PUNCT
inlawrev-3310	882	1	289	289	NUM
inlawrev-3310	882	2	.	.	PUNCT
inlawrev-3310	883	1	i	i	PRON
inlawrev-3310	883	2	d	d	PROPN
inlawrev-3310	883	3	290	290	NUM
inlawrev-3310	883	4	.	.	PUNCT
inlawrev-3310	884	1	i	i	PROPN
inlawrev-3310	884	2	d	d	PROPN
inlawrev-3310	884	3	291	291	NUM
inlawrev-3310	884	4	.	.	PUNCT
inlawrev-3310	885	1	i	i	PRON
inlawrev-3310	885	2	d	d	PROPN
inlawrev-3310	885	3	292	292	NUM
inlawrev-3310	885	4	.	.	PUNCT
inlawrev-3310	886	1	i	i	PRON
inlawrev-3310	886	2	d	d	PROPN
inlawrev-3310	886	3	at	at	ADP
inlawrev-3310	886	4	367	367	NUM
inlawrev-3310	886	5	.	.	PUNCT
inlawrev-3310	886	6	293	293	NUM
inlawrev-3310	886	7	.	.	PUNCT
inlawrev-3310	887	1	i	i	PRON
inlawrev-3310	887	2	d	d	PROPN
inlawrev-3310	887	3	808	808	NUM
inlawrev-3310	887	4	indiana	indiana	PROPN
inlawrev-3310	887	5	law	law	PROPN
inlawrev-3310	887	6	review	review	NOUN
inlawrev-3310	888	1	[	[	X
inlawrev-3310	888	2	vol	vol	NOUN
inlawrev-3310	888	3	.	.	NOUN
inlawrev-3310	888	4	3	3	NUM
inlawrev-3310	888	5	1	1	NUM
inlawrev-3310	888	6	:	:	SYM
inlawrev-3310	888	7	781	781	NUM
inlawrev-3310	888	8	warrant	warrant	NOUN
inlawrev-3310	888	9	is	be	AUX
inlawrev-3310	888	10	not	not	PART
inlawrev-3310	888	11	the	the	DET
inlawrev-3310	888	12	sort	sort	NOUN
inlawrev-3310	888	13	of	of	ADP
inlawrev-3310	888	14	"	"	PUNCT
inlawrev-3310	888	15	warrant	warrant	NOUN
inlawrev-3310	888	16	"	"	PUNCT
inlawrev-3310	888	17	referred	refer	VERB
inlawrev-3310	888	18	to	to	ADP
inlawrev-3310	888	19	in	in	ADP
inlawrev-3310	888	20	the	the	DET
inlawrev-3310	888	21	constitution	constitution	NOUN
inlawrev-3310	888	22	,	,	PUNCT
inlawrev-3310	888	23	because	because	SCONJ
inlawrev-3310	888	24	an	an	DET
inlawrev-3310	888	25	idsr	idsr	NOUN
inlawrev-3310	888	26	tax	tax	NOUN
inlawrev-3310	888	27	warrant	warrant	NOUN
inlawrev-3310	888	28	does	do	AUX
inlawrev-3310	888	29	not	not	PART
inlawrev-3310	888	30	authorize	authorize	VERB
inlawrev-3310	888	31	state	state	NOUN
inlawrev-3310	888	32	officers	officer	NOUN
inlawrev-3310	888	33	to	to	PART
inlawrev-3310	888	34	enter	enter	VERB
inlawrev-3310	888	35	upon	upon	SCONJ
inlawrev-3310	888	36	a	a	DET
inlawrev-3310	888	37	taxpayer	taxpayer	NOUN
inlawrev-3310	888	38	's	's	PART
inlawrev-3310	888	39	land	land	NOUN
inlawrev-3310	888	40	or	or	CCONJ
inlawrev-3310	888	41	to	to	PART
inlawrev-3310	888	42	seize	seize	VERB
inlawrev-3310	888	43	a	a	DET
inlawrev-3310	888	44	person	person	NOUN
inlawrev-3310	888	45	's	's	PART
inlawrev-3310	888	46	property	property	NOUN
inlawrev-3310	888	47	;	;	PUNCT
inlawrev-3310	888	48	instead	instead	ADV
inlawrev-3310	888	49	,	,	PUNCT
inlawrev-3310	888	50	a	a	DET
inlawrev-3310	888	51	tax	tax	NOUN
inlawrev-3310	888	52	warrant	warrant	NOUN
inlawrev-3310	888	53	merely	merely	ADV
inlawrev-3310	888	54	triggers	trigger	VERB
inlawrev-3310	888	55	the	the	DET
inlawrev-3310	888	56	process	process	NOUN
inlawrev-3310	888	57	for	for	ADP
inlawrev-3310	888	58	establishing	establish	VERB
inlawrev-3310	888	59	a	a	DET
inlawrev-3310	888	60	judgment	judgment	NOUN
inlawrev-3310	888	61	lien	lien	NOUN
inlawrev-3310	888	62	against	against	ADP
inlawrev-3310	888	63	a	a	DET
inlawrev-3310	888	64	taxpayer	taxpayer	NOUN
inlawrev-3310	888	65	's	's	PART
inlawrev-3310	888	66	property	property	NOUN
inlawrev-3310	888	67	.	.	PUNCT
inlawrev-3310	889	1	however	however	ADV
inlawrev-3310	889	2	,	,	PUNCT
inlawrev-3310	889	3	a	a	DET
inlawrev-3310	889	4	tax	tax	NOUN
inlawrev-3310	889	5	lien	lien	NOUN
inlawrev-3310	889	6	might	might	AUX
inlawrev-3310	889	7	involve	involve	VERB
inlawrev-3310	889	8	an	an	DET
inlawrev-3310	889	9	intrusion	intrusion	NOUN
inlawrev-3310	889	10	of	of	ADP
inlawrev-3310	889	11	the	the	DET
inlawrev-3310	889	12	sort	sort	NOUN
inlawrev-3310	889	13	contemplated	contemplate	VERB
inlawrev-3310	889	14	by	by	ADP
inlawrev-3310	889	15	the	the	DET
inlawrev-3310	889	16	framers	framer	NOUN
inlawrev-3310	889	17	and	and	CCONJ
inlawrev-3310	889	18	ratifiers	ratifier	NOUN
inlawrev-3310	889	19	of	of	ADP
inlawrev-3310	889	20	article	article	NOUN
inlawrev-3310	889	21	1	1	NUM
inlawrev-3310	889	22	,	,	PUNCT
inlawrev-3310	889	23	section	section	NOUN
inlawrev-3310	889	24	1	1	NUM
inlawrev-3310	889	25	1.^^	1.^^	NUM
inlawrev-3310	889	26	"	"	PUNCT
inlawrev-3310	889	27	*	*	NOUN
inlawrev-3310	889	28	fourth	fourth	ADJ
inlawrev-3310	889	29	,	,	PUNCT
inlawrev-3310	889	30	thomas	thomas	PROPN
inlawrev-3310	889	31	alleged	allege	VERB
inlawrev-3310	889	32	that	that	SCONJ
inlawrev-3310	889	33	the	the	DET
inlawrev-3310	889	34	state	state	NOUN
inlawrev-3310	889	35	of	of	ADP
inlawrev-3310	889	36	indiana	indiana	PROPN
inlawrev-3310	889	37	did	do	AUX
inlawrev-3310	889	38	not	not	PART
inlawrev-3310	889	39	have	have	VERB
inlawrev-3310	889	40	the	the	DET
inlawrev-3310	889	41	authority	authority	NOUN
inlawrev-3310	889	42	to	to	PART
inlawrev-3310	889	43	levy	levy	VERB
inlawrev-3310	889	44	the	the	DET
inlawrev-3310	889	45	indiana	indiana	PROPN
inlawrev-3310	889	46	adjusted	adjust	VERB
inlawrev-3310	889	47	gross	gross	ADJ
inlawrev-3310	889	48	income	income	NOUN
inlawrev-3310	889	49	tax	tax	NOUN
inlawrev-3310	889	50	on	on	ADP
inlawrev-3310	889	51	sources	source	NOUN
inlawrev-3310	889	52	of	of	ADP
inlawrev-3310	889	53	income	income	NOUN
inlawrev-3310	889	54	earned	earn	VERB
inlawrev-3310	889	55	outside	outside	ADP
inlawrev-3310	889	56	indiana.^^^	indiana.^^^	PROPN
inlawrev-3310	889	57	however	however	ADV
inlawrev-3310	889	58	,	,	PUNCT
inlawrev-3310	889	59	the	the	DET
inlawrev-3310	889	60	court	court	NOUN
inlawrev-3310	889	61	observed	observe	VERB
inlawrev-3310	889	62	that	that	SCONJ
inlawrev-3310	889	63	a	a	DET
inlawrev-3310	889	64	state	state	NOUN
inlawrev-3310	889	65	"	"	PUNCT
inlawrev-3310	889	66	may	may	AUX
inlawrev-3310	889	67	tax	tax	VERB
inlawrev-3310	889	68	all	all	DET
inlawrev-3310	889	69	the	the	DET
inlawrev-3310	889	70	income	income	NOUN
inlawrev-3310	889	71	of	of	ADP
inlawrev-3310	889	72	its	its	PRON
inlawrev-3310	889	73	residents	resident	NOUN
inlawrev-3310	889	74	,	,	PUNCT
inlawrev-3310	889	75	even	even	ADV
inlawrev-3310	889	76	income	income	NOUN
inlawrev-3310	889	77	earned	earn	VERB
inlawrev-3310	889	78	outside	outside	ADP
inlawrev-3310	889	79	the	the	DET
inlawrev-3310	889	80	taxing	tax	VERB
inlawrev-3310	889	81	jurisdiction	jurisdiction	NOUN
inlawrev-3310	889	82	.	.	PUNCT
inlawrev-3310	889	83	"^^^	"^^^	PUNCT
inlawrev-3310	890	1	the	the	DET
inlawrev-3310	890	2	court	court	NOUN
inlawrev-3310	890	3	also	also	ADV
inlawrev-3310	890	4	observed	observe	VERB
inlawrev-3310	890	5	that	that	SCONJ
inlawrev-3310	890	6	if	if	SCONJ
inlawrev-3310	890	7	a	a	DET
inlawrev-3310	890	8	state	state	NOUN
inlawrev-3310	890	9	chooses	choose	VERB
inlawrev-3310	890	10	to	to	PART
inlawrev-3310	890	11	grant	grant	VERB
inlawrev-3310	890	12	a	a	DET
inlawrev-3310	890	13	credit	credit	NOUN
inlawrev-3310	890	14	to	to	ADP
inlawrev-3310	890	15	residents	resident	NOUN
inlawrev-3310	890	16	for	for	ADP
inlawrev-3310	890	17	taxes	taxis	NOUN
inlawrev-3310	890	18	paid	pay	VERB
inlawrev-3310	890	19	in	in	ADP
inlawrev-3310	890	20	other	other	ADJ
inlawrev-3310	890	21	jurisdictions	jurisdiction	NOUN
inlawrev-3310	890	22	,	,	PUNCT
inlawrev-3310	890	23	it	it	PRON
inlawrev-3310	890	24	should	should	AUX
inlawrev-3310	890	25	not	not	PART
inlawrev-3310	890	26	be	be	AUX
inlawrev-3310	890	27	mistaken	mistaken	ADJ
inlawrev-3310	890	28	for	for	ADP
inlawrev-3310	890	29	a	a	DET
inlawrev-3310	890	30	lack	lack	NOUN
inlawrev-3310	890	31	of	of	ADP
inlawrev-3310	890	32	authority	authority	NOUN
inlawrev-3310	890	33	to	to	PART
inlawrev-3310	890	34	levy	levy	VERB
inlawrev-3310	890	35	on	on	ADP
inlawrev-3310	890	36	such	such	ADJ
inlawrev-3310	890	37	proceeds.^^^	proceeds.^^^	PROPN
inlawrev-3310	890	38	therefore	therefore	ADV
inlawrev-3310	890	39	,	,	PUNCT
inlawrev-3310	890	40	the	the	DET
inlawrev-3310	890	41	court	court	NOUN
inlawrev-3310	890	42	held	hold	VERB
inlawrev-3310	890	43	that	that	SCONJ
inlawrev-3310	890	44	"	"	PUNCT
inlawrev-3310	890	45	indiana	indiana	PROPN
inlawrev-3310	890	46	has	have	VERB
inlawrev-3310	890	47	the	the	DET
inlawrev-3310	890	48	authority	authority	NOUN
inlawrev-3310	890	49	to	to	PART
inlawrev-3310	890	50	tax	tax	VERB
inlawrev-3310	890	51	the	the	DET
inlawrev-3310	890	52	out	out	ADJ
inlawrev-3310	890	53	-	-	PUNCT
inlawrev-3310	890	54	of	of	ADP
inlawrev-3310	890	55	-	-	PUNCT
inlawrev-3310	890	56	state	state	NOUN
inlawrev-3310	890	57	income	income	NOUN
inlawrev-3310	890	58	of	of	ADP
inlawrev-3310	890	59	its	its	PRON
inlawrev-3310	890	60	residents	resident	NOUN
inlawrev-3310	890	61	"	"	PUNCT
inlawrev-3310	890	62	under	under	ADP
inlawrev-3310	890	63	the	the	DET
inlawrev-3310	890	64	indiana	indiana	PROPN
inlawrev-3310	890	65	adjusted	adjust	VERB
inlawrev-3310	890	66	gross	gross	ADJ
inlawrev-3310	890	67	income	income	NOUN
inlawrev-3310	890	68	tax.^^^	tax.^^^	ADV
inlawrev-3310	890	69	fifth	fifth	ADJ
inlawrev-3310	890	70	,	,	PUNCT
inlawrev-3310	890	71	thomas	thomas	PROPN
inlawrev-3310	890	72	challenged	challenge	VERB
inlawrev-3310	890	73	the	the	DET
inlawrev-3310	890	74	definition	definition	NOUN
inlawrev-3310	890	75	of	of	ADP
inlawrev-3310	890	76	the	the	DET
inlawrev-3310	890	77	term	term	NOUN
inlawrev-3310	890	78	"	"	PUNCT
inlawrev-3310	890	79	income	income	NOUN
inlawrev-3310	890	80	"	"	PUNCT
inlawrev-3310	890	81	under	under	ADP
inlawrev-3310	890	82	the	the	DET
inlawrev-3310	890	83	indiana	indiana	PROPN
inlawrev-3310	890	84	tax	tax	NOUN
inlawrev-3310	890	85	laws	law	NOUN
inlawrev-3310	890	86	,	,	PUNCT
inlawrev-3310	890	87	which	which	DET
inlawrev-3310	890	88	definition	definition	NOUN
inlawrev-3310	890	89	is	be	AUX
inlawrev-3310	890	90	the	the	DET
inlawrev-3310	890	91	one	one	NOUN
inlawrev-3310	890	92	used	use	VERB
inlawrev-3310	890	93	under	under	ADP
inlawrev-3310	890	94	the	the	DET
inlawrev-3310	890	95	federal	federal	ADJ
inlawrev-3310	890	96	tax	tax	NOUN
inlawrev-3310	890	97	laws	law	NOUN
inlawrev-3310	890	98	on	on	ADP
inlawrev-3310	890	99	which	which	PRON
inlawrev-3310	890	100	the	the	DET
inlawrev-3310	890	101	indiana	indiana	PROPN
inlawrev-3310	890	102	adjusted	adjust	VERB
inlawrev-3310	890	103	gross	gross	ADJ
inlawrev-3310	890	104	income	income	NOUN
inlawrev-3310	890	105	was	be	AUX
inlawrev-3310	890	106	based	base	VERB
inlawrev-3310	890	107	,	,	PUNCT
inlawrev-3310	890	108	by	by	ADP
inlawrev-3310	890	109	stating	state	VERB
inlawrev-3310	890	110	the	the	DET
inlawrev-3310	890	111	federal	federal	ADJ
inlawrev-3310	890	112	income	income	NOUN
inlawrev-3310	890	113	tax	tax	NOUN
inlawrev-3310	890	114	law	law	NOUN
inlawrev-3310	890	115	was	be	AUX
inlawrev-3310	890	116	not	not	PART
inlawrev-3310	890	117	broad	broad	ADJ
inlawrev-3310	890	118	enough	enough	ADV
inlawrev-3310	890	119	to	to	PART
inlawrev-3310	890	120	encompass	encompass	VERB
inlawrev-3310	890	121	the	the	DET
inlawrev-3310	890	122	income	income	NOUN
inlawrev-3310	890	123	involved	involve	VERB
inlawrev-3310	890	124	in	in	ADP
inlawrev-3310	890	125	this	this	DET
inlawrev-3310	890	126	case.^^^	case.^^^	PROPN
inlawrev-3310	890	127	however	however	ADV
inlawrev-3310	890	128	,	,	PUNCT
inlawrev-3310	890	129	the	the	DET
inlawrev-3310	890	130	court	court	NOUN
inlawrev-3310	890	131	determined	determine	VERB
inlawrev-3310	890	132	that	that	SCONJ
inlawrev-3310	890	133	such	such	ADJ
inlawrev-3310	890	134	income	income	NOUN
inlawrev-3310	890	135	was	be	AUX
inlawrev-3310	890	136	clearly	clearly	ADV
inlawrev-3310	890	137	taxable	taxable	ADJ
inlawrev-3310	890	138	under	under	ADP
inlawrev-3310	890	139	the	the	DET
inlawrev-3310	890	140	federal	federal	ADJ
inlawrev-3310	890	141	income	income	NOUN
inlawrev-3310	890	142	tax	tax	NOUN
inlawrev-3310	890	143	law	law	NOUN
inlawrev-3310	890	144	and	and	CCONJ
inlawrev-3310	890	145	noted	note	VERB
inlawrev-3310	890	146	the	the	DET
inlawrev-3310	890	147	indiana	indiana	PROPN
inlawrev-3310	890	148	general	general	PROPN
inlawrev-3310	890	149	assembly	assembly	PROPN
inlawrev-3310	890	150	intended	intend	VERB
inlawrev-3310	890	151	to	to	PART
inlawrev-3310	890	152	adopt	adopt	VERB
inlawrev-3310	890	153	a	a	DET
inlawrev-3310	890	154	broad	broad	ADJ
inlawrev-3310	890	155	definition	definition	NOUN
inlawrev-3310	890	156	of	of	ADP
inlawrev-3310	890	157	the	the	DET
inlawrev-3310	890	158	term	term	NOUN
inlawrev-3310	890	159	"	"	PUNCT
inlawrev-3310	890	160	income	income	NOUN
inlawrev-3310	890	161	"	"	PUNCT
inlawrev-3310	890	162	when	when	SCONJ
inlawrev-3310	890	163	the	the	DET
inlawrev-3310	890	164	indiana	indiana	PROPN
inlawrev-3310	890	165	general	general	PROPN
inlawrev-3310	890	166	assembly	assembly	PROPN
inlawrev-3310	890	167	enacted	enact	VERB
inlawrev-3310	890	168	the	the	DET
inlawrev-3310	890	169	adjusted	adjust	VERB
inlawrev-3310	890	170	gross	gross	ADJ
inlawrev-3310	890	171	income	income	NOUN
inlawrev-3310	890	172	tax	tax	NOUN
inlawrev-3310	890	173	law	law	NOUN
inlawrev-3310	890	174	which	which	PRON
inlawrev-3310	890	175	clearly	clearly	ADV
inlawrev-3310	890	176	and	and	CCONJ
inlawrev-3310	890	177	unambiguously	unambiguously	ADV
inlawrev-3310	890	178	included	include	VERB
inlawrev-3310	890	179	annuity	annuity	NOUN
inlawrev-3310	890	180	payments	payment	NOUN
inlawrev-3310	890	181	in	in	ADP
inlawrev-3310	890	182	the	the	DET
inlawrev-3310	890	183	definition	definition	NOUN
inlawrev-3310	890	184	of	of	ADP
inlawrev-3310	890	185	adjusted	adjust	VERB
inlawrev-3310	890	186	gross	gross	ADJ
inlawrev-3310	890	187	income.^^^	income.^^^	PROPN
inlawrev-3310	890	188	sixth	sixth	PROPN
inlawrev-3310	890	189	,	,	PUNCT
inlawrev-3310	890	190	thomas	thomas	PROPN
inlawrev-3310	890	191	claimed	claim	VERB
inlawrev-3310	890	192	that	that	SCONJ
inlawrev-3310	890	193	he	he	PRON
inlawrev-3310	890	194	was	be	AUX
inlawrev-3310	890	195	exempt	exempt	ADJ
inlawrev-3310	890	196	from	from	ADP
inlawrev-3310	890	197	indiana	indiana	PROPN
inlawrev-3310	890	198	adjusted	adjust	VERB
inlawrev-3310	890	199	gross	gross	ADJ
inlawrev-3310	890	200	income	income	NOUN
inlawrev-3310	890	201	tax	tax	NOUN
inlawrev-3310	890	202	because	because	SCONJ
inlawrev-3310	890	203	thomas	thomas	PROPN
inlawrev-3310	890	204	was	be	AUX
inlawrev-3310	890	205	not	not	PART
inlawrev-3310	890	206	a	a	DET
inlawrev-3310	890	207	resident	resident	NOUN
inlawrev-3310	890	208	of	of	ADP
inlawrev-3310	890	209	this	this	DET
inlawrev-3310	890	210	state	state	NOUN
inlawrev-3310	890	211	as	as	SCONJ
inlawrev-3310	890	212	the	the	DET
inlawrev-3310	890	213	term	term	NOUN
inlawrev-3310	890	214	"	"	PUNCT
inlawrev-3310	890	215	state	state	NOUN
inlawrev-3310	890	216	"	"	PUNCT
inlawrev-3310	890	217	was	be	AUX
inlawrev-3310	890	218	defined	define	VERB
inlawrev-3310	890	219	in	in	ADP
inlawrev-3310	890	220	the	the	DET
inlawrev-3310	890	221	indiana	indiana	PROPN
inlawrev-3310	890	222	code.^^	code.^^	NOUN
inlawrev-3310	890	223	'	'	PUNCT
inlawrev-3310	891	1	the	the	DET
inlawrev-3310	891	2	indiana	indiana	PROPN
inlawrev-3310	891	3	code	code	PROPN
inlawrev-3310	891	4	defined	define	VERB
inlawrev-3310	891	5	a	a	DET
inlawrev-3310	891	6	"	"	PUNCT
inlawrev-3310	891	7	state	state	NOUN
inlawrev-3310	891	8	"	"	PUNCT
inlawrev-3310	891	9	as	as	ADP
inlawrev-3310	891	10	"	"	PUNCT
inlawrev-3310	891	11	any	any	DET
inlawrev-3310	891	12	state	state	NOUN
inlawrev-3310	891	13	ofthe	ofthe	NOUN
inlawrev-3310	891	14	united	united	PROPN
inlawrev-3310	891	15	states	states	PROPN
inlawrev-3310	891	16	,	,	PUNCT
inlawrev-3310	891	17	the	the	DET
inlawrev-3310	891	18	district	district	NOUN
inlawrev-3310	891	19	of	of	ADP
inlawrev-3310	891	20	columbia	columbia	PROPN
inlawrev-3310	891	21	,	,	PUNCT
inlawrev-3310	891	22	the	the	DET
inlawrev-3310	891	23	commonwealth	commonwealth	NOUN
inlawrev-3310	891	24	of	of	ADP
inlawrev-3310	891	25	puerto	puerto	PROPN
inlawrev-3310	891	26	rico	rico	PROPN
inlawrev-3310	891	27	,	,	PUNCT
inlawrev-3310	891	28	any	any	DET
inlawrev-3310	891	29	territory	territory	NOUN
inlawrev-3310	891	30	or	or	CCONJ
inlawrev-3310	891	31	possession	possession	NOUN
inlawrev-3310	891	32	of	of	ADP
inlawrev-3310	891	33	the	the	DET
inlawrev-3310	891	34	united	united	PROPN
inlawrev-3310	891	35	states	states	PROPN
inlawrev-3310	891	36	,	,	PUNCT
inlawrev-3310	891	37	and	and	CCONJ
inlawrev-3310	891	38	any	any	DET
inlawrev-3310	891	39	foreign	foreign	ADJ
inlawrev-3310	891	40	country	country	NOUN
inlawrev-3310	891	41	or	or	CCONJ
inlawrev-3310	891	42	political	political	ADJ
inlawrev-3310	891	43	subdivision	subdivision	NOUN
inlawrev-3310	891	44	thereof	thereof	ADV
inlawrev-3310	891	45	.	.	PUNCT
inlawrev-3310	891	46	"^^^	"^^^	PUNCT
inlawrev-3310	892	1	however	however	ADV
inlawrev-3310	892	2	,	,	PUNCT
inlawrev-3310	892	3	the	the	DET
inlawrev-3310	892	4	court	court	NOUN
inlawrev-3310	892	5	observed	observe	VERB
inlawrev-3310	892	6	that	that	SCONJ
inlawrev-3310	892	7	in	in	ADP
inlawrev-3310	892	8	richey	richey	PROPN
inlawrev-3310	892	9	v.	v.	PROPN
inlawrev-3310	892	10	indiana	indiana	PROPN
inlawrev-3310	892	11	department	department	PROPN
inlawrev-3310	892	12	ofstate	ofstate	PROPN
inlawrev-3310	892	13	revenue	revenue	NOUN
inlawrev-3310	892	14	^^^	^^^	PROPN
inlawrev-3310	893	1	this	this	DET
inlawrev-3310	893	2	court	court	NOUN
inlawrev-3310	893	3	addressed	address	VERB
inlawrev-3310	893	4	a	a	DET
inlawrev-3310	893	5	"	"	PUNCT
inlawrev-3310	893	6	substantially	substantially	ADV
inlawrev-3310	893	7	similar	similar	ADJ
inlawrev-3310	893	8	claim	claim	NOUN
inlawrev-3310	893	9	and	and	CCONJ
inlawrev-3310	893	10	held	hold	VERB
inlawrev-3310	893	11	that	that	SCONJ
inlawrev-3310	893	12	the	the	DET
inlawrev-3310	893	13	phrase	phrase	NOUN
inlawrev-3310	893	14	'	'	PUNCT
inlawrev-3310	893	15	united	united	PROPN
inlawrev-3310	893	16	states	states	PROPN
inlawrev-3310	893	17	'	'	PART
inlawrev-3310	893	18	does	do	AUX
inlawrev-3310	893	19	refer	refer	VERB
inlawrev-3310	893	20	to	to	ADP
inlawrev-3310	893	21	the	the	DET
inlawrev-3310	893	22	fifty	fifty	NUM
inlawrev-3310	893	23	states	state	NOUN
inlawrev-3310	893	24	294	294	NUM
inlawrev-3310	893	25	.	.	PUNCT
inlawrev-3310	894	1	i	i	PRON
inlawrev-3310	894	2	d.	d.	PROPN
inlawrev-3310	894	3	295	295	NUM
inlawrev-3310	894	4	.	.	PUNCT
inlawrev-3310	895	1	i	i	PRON
inlawrev-3310	895	2	d.	d.	PROPN
inlawrev-3310	895	3	296	296	NUM
inlawrev-3310	895	4	.	.	PUNCT
inlawrev-3310	896	1	i	i	PRON
inlawrev-3310	896	2	d.	d.	PROPN
inlawrev-3310	896	3	(	(	PUNCT
inlawrev-3310	896	4	quoting	quote	VERB
inlawrev-3310	896	5	oklahoma	oklahoma	PROPN
inlawrev-3310	896	6	tax	tax	PROPN
inlawrev-3310	896	7	comm'n	comm'n	PROPN
inlawrev-3310	896	8	v.	v.	ADP
inlawrev-3310	896	9	chickasaw	chickasaw	PROPN
inlawrev-3310	896	10	nation	nation	PROPN
inlawrev-3310	896	11	,	,	PUNCT
inlawrev-3310	896	12	515	515	NUM
inlawrev-3310	896	13	u.s	u.s	PROPN
inlawrev-3310	896	14	.	.	PROPN
inlawrev-3310	896	15	450	450	NUM
inlawrev-3310	896	16	(	(	PUNCT
inlawrev-3310	896	17	1995	1995	NUM
inlawrev-3310	896	18	)	)	PUNCT
inlawrev-3310	896	19	)	)	PUNCT
inlawrev-3310	896	20	.	.	PUNCT
inlawrev-3310	897	1	297	297	NUM
inlawrev-3310	897	2	.	.	PUNCT
inlawrev-3310	898	1	i	i	PRON
inlawrev-3310	898	2	d.	d.	PROPN
inlawrev-3310	898	3	at	at	ADP
inlawrev-3310	898	4	368	368	NUM
inlawrev-3310	898	5	;	;	PUNCT
inlawrev-3310	898	6	see	see	VERB
inlawrev-3310	898	7	also	also	ADV
inlawrev-3310	898	8	2	2	NUM
inlawrev-3310	898	9	j.	j.	PROPN
inlawrev-3310	898	10	hellerstein	hellerstein	PROPN
inlawrev-3310	898	11	&	&	CCONJ
inlawrev-3310	898	12	w.	w.	PROPN
inlawrev-3310	898	13	hellerstein	hellerstein	PROPN
inlawrev-3310	898	14	,	,	PUNCT
inlawrev-3310	898	15	state	state	NOUN
inlawrev-3310	898	16	taxation	taxation	NOUN
inlawrev-3310	898	17	§	§	PROPN
inlawrev-3310	898	18	20.04	20.04	NUM
inlawrev-3310	898	19	(	(	PUNCT
inlawrev-3310	898	20	supp	supp	PROPN
inlawrev-3310	898	21	.	.	PUNCT
inlawrev-3310	898	22	1993	1993	NUM
inlawrev-3310	898	23	)	)	PUNCT
inlawrev-3310	898	24	)	)	PUNCT
inlawrev-3310	898	25	.	.	PUNCT
inlawrev-3310	899	1	298	298	NUM
inlawrev-3310	899	2	.	.	PUNCT
inlawrev-3310	899	3	thomas	thomas	PROPN
inlawrev-3310	899	4	,	,	PUNCT
inlawrev-3310	899	5	675	675	NUM
inlawrev-3310	899	6	n.e.2d	n.e.2d	NOUN
inlawrev-3310	899	7	at	at	ADP
inlawrev-3310	899	8	368	368	NUM
inlawrev-3310	899	9	.	.	PUNCT
inlawrev-3310	900	1	299	299	NUM
inlawrev-3310	900	2	.	.	PUNCT
inlawrev-3310	901	1	i	i	PRON
inlawrev-3310	901	2	d	d	PROPN
inlawrev-3310	901	3	300	300	NUM
inlawrev-3310	901	4	.	.	PUNCT
inlawrev-3310	902	1	i	i	PRON
inlawrev-3310	902	2	d	d	PROPN
inlawrev-3310	902	3	at	at	ADP
inlawrev-3310	902	4	368	368	NUM
inlawrev-3310	902	5	-	-	SYM
inlawrev-3310	902	6	69	69	NUM
inlawrev-3310	902	7	.	.	PUNCT
inlawrev-3310	903	1	301	301	NUM
inlawrev-3310	903	2	.	.	PUNCT
inlawrev-3310	904	1	i	i	PROPN
inlawrev-3310	904	2	d	d	PROPN
inlawrev-3310	904	3	2x369	2x369	PROPN
inlawrev-3310	904	4	.	.	PUNCT
inlawrev-3310	905	1	302	302	NUM
inlawrev-3310	905	2	.	.	PUNCT
inlawrev-3310	906	1	i	i	PRON
inlawrev-3310	906	2	d	d	PROPN
inlawrev-3310	906	3	(	(	PUNCT
inlawrev-3310	906	4	citing	cite	VERB
inlawrev-3310	906	5	ind	ind	NOUN
inlawrev-3310	906	6	.	.	PUNCT
inlawrev-3310	907	1	code	code	PROPN
inlawrev-3310	907	2	§	§	PROPN
inlawrev-3310	907	3	6	6	NUM
inlawrev-3310	907	4	-	-	SYM
inlawrev-3310	907	5	3	3	NUM
inlawrev-3310	907	6	-	-	PUNCT
inlawrev-3310	907	7	1	1	NUM
inlawrev-3310	907	8	-	-	SYM
inlawrev-3310	907	9	25	25	NUM
inlawrev-3310	907	10	(	(	PUNCT
inlawrev-3310	907	11	west	west	NOUN
inlawrev-3310	907	12	1989	1989	NUM
inlawrev-3310	907	13	)	)	PUNCT
inlawrev-3310	907	14	)	)	PUNCT
inlawrev-3310	907	15	.	.	PUNCT
inlawrev-3310	908	1	303	303	NUM
inlawrev-3310	908	2	.	.	X
inlawrev-3310	908	3	634	634	NUM
inlawrev-3310	908	4	n.e.2d	n.e.2d	NOUN
inlawrev-3310	908	5	1375	1375	NUM
inlawrev-3310	908	6	(	(	PUNCT
inlawrev-3310	908	7	ind	ind	NOUN
inlawrev-3310	908	8	.	.	PUNCT
inlawrev-3310	909	1	t.c	t.c	PROPN
inlawrev-3310	909	2	.	.	PROPN
inlawrev-3310	909	3	1994	1994	NUM
inlawrev-3310	909	4	)	)	PUNCT
inlawrev-3310	909	5	.	.	PUNCT
inlawrev-3310	910	1	1998	1998	NUM
inlawrev-3310	910	2	]	]	PUNCT
inlawrev-3310	910	3	taxation	taxation	NOUN
inlawrev-3310	910	4	809	809	NUM
inlawrev-3310	910	5	ofthe	ofthe	NOUN
inlawrev-3310	910	6	union	union	NOUN
inlawrev-3310	910	7	.	.	PUNCT
inlawrev-3310	911	1	"^^	"^^	PROPN
inlawrev-3310	911	2	next	next	ADV
inlawrev-3310	911	3	,	,	PUNCT
inlawrev-3310	911	4	the	the	DET
inlawrev-3310	911	5	court	court	NOUN
inlawrev-3310	911	6	determined	determine	VERB
inlawrev-3310	911	7	that	that	SCONJ
inlawrev-3310	911	8	thomas	thomas	PROPN
inlawrev-3310	911	9	was	be	AUX
inlawrev-3310	911	10	an	an	DET
inlawrev-3310	911	11	indiana	indiana	NOUN
inlawrev-3310	911	12	resident	resident	NOUN
inlawrev-3310	911	13	for	for	ADP
inlawrev-3310	911	14	the	the	DET
inlawrev-3310	911	15	purpose	purpose	NOUN
inlawrev-3310	911	16	of	of	ADP
inlawrev-3310	911	17	the	the	DET
inlawrev-3310	911	18	indiana	indiana	PROPN
inlawrev-3310	911	19	adjusted	adjust	VERB
inlawrev-3310	911	20	gross	gross	ADJ
inlawrev-3310	911	21	income	income	NOUN
inlawrev-3310	911	22	tax.^^^	tax.^^^	PROPN
inlawrev-3310	911	23	finally	finally	ADV
inlawrev-3310	911	24	,	,	PUNCT
inlawrev-3310	911	25	thomas	thomas	PROPN
inlawrev-3310	911	26	alleged	allege	VERB
inlawrev-3310	911	27	that	that	SCONJ
inlawrev-3310	911	28	indiana	indiana	PROPN
inlawrev-3310	911	29	's	's	PART
inlawrev-3310	911	30	income	income	NOUN
inlawrev-3310	911	31	taxing	tax	VERB
inlawrev-3310	911	32	scheme	scheme	NOUN
inlawrev-3310	911	33	should	should	AUX
inlawrev-3310	911	34	be	be	AUX
inlawrev-3310	911	35	declared	declare	VERB
inlawrev-3310	911	36	"	"	PUNCT
inlawrev-3310	911	37	void	void	ADJ
inlawrev-3310	911	38	for	for	ADP
inlawrev-3310	911	39	vagueness	vagueness	NOUN
inlawrev-3310	911	40	"	"	PUNCT
inlawrev-3310	911	41	because	because	SCONJ
inlawrev-3310	911	42	the	the	DET
inlawrev-3310	911	43	law	law	NOUN
inlawrev-3310	911	44	fails	fail	VERB
inlawrev-3310	911	45	to	to	PART
inlawrev-3310	911	46	properly	properly	ADV
inlawrev-3310	911	47	define	define	VERB
inlawrev-3310	911	48	the	the	DET
inlawrev-3310	911	49	terms	term	NOUN
inlawrev-3310	911	50	"	"	PUNCT
inlawrev-3310	911	51	income	income	NOUN
inlawrev-3310	911	52	"	"	PUNCT
inlawrev-3310	911	53	and	and	CCONJ
inlawrev-3310	911	54	"	"	PUNCT
inlawrev-3310	911	55	state	state	NOUN
inlawrev-3310	911	56	.	.	PUNCT
inlawrev-3310	912	1	"^^	"^^	PROPN
inlawrev-3310	912	2	however	however	ADV
inlawrev-3310	912	3	,	,	PUNCT
inlawrev-3310	912	4	the	the	DET
inlawrev-3310	912	5	court	court	NOUN
inlawrev-3310	912	6	determined	determine	VERB
inlawrev-3310	912	7	that	that	SCONJ
inlawrev-3310	912	8	the	the	DET
inlawrev-3310	912	9	adjusted	adjust	VERB
inlawrev-3310	912	10	gross	gross	ADJ
inlawrev-3310	912	11	income	income	NOUN
inlawrev-3310	912	12	tax	tax	NOUN
inlawrev-3310	912	13	statute	statute	PROPN
inlawrev-3310	912	14	,	,	PUNCT
inlawrev-3310	912	15	regulations	regulation	NOUN
inlawrev-3310	912	16	,	,	PUNCT
inlawrev-3310	912	17	and	and	CCONJ
inlawrev-3310	912	18	idsr	idsr	NOUN
inlawrev-3310	912	19	bulletins	bulletin	NOUN
inlawrev-3310	912	20	"	"	PUNCT
inlawrev-3310	912	21	more	more	ADV
inlawrev-3310	912	22	than	than	ADP
inlawrev-3310	912	23	adequately	adequately	ADV
inlawrev-3310	912	24	define	define	VERB
inlawrev-3310	912	25	the	the	DET
inlawrev-3310	912	26	proceeds	proceed	NOUN
inlawrev-3310	912	27	subject	subject	ADJ
inlawrev-3310	912	28	to	to	ADP
inlawrev-3310	912	29	taxation	taxation	NOUN
inlawrev-3310	912	30	.	.	PUNCT
inlawrev-3310	913	1	"^^^	"^^^	PUNCT
inlawrev-3310	914	1	therefore	therefore	ADV
inlawrev-3310	914	2	,	,	PUNCT
inlawrev-3310	914	3	the	the	DET
inlawrev-3310	914	4	court	court	NOUN
inlawrev-3310	914	5	found	find	VERB
inlawrev-3310	914	6	that	that	SCONJ
inlawrev-3310	914	7	there	there	PRON
inlawrev-3310	914	8	was	be	VERB
inlawrev-3310	914	9	no	no	DET
inlawrev-3310	914	10	issue	issue	NOUN
inlawrev-3310	914	11	of	of	ADP
inlawrev-3310	914	12	material	material	ADJ
inlawrev-3310	914	13	fact	fact	NOUN
inlawrev-3310	914	14	and	and	CCONJ
inlawrev-3310	914	15	determined	determine	VERB
inlawrev-3310	914	16	that	that	SCONJ
inlawrev-3310	914	17	the	the	DET
inlawrev-3310	914	18	idsr	idsr	NOUN
inlawrev-3310	914	19	was	be	AUX
inlawrev-3310	914	20	entitled	entitle	VERB
inlawrev-3310	914	21	to	to	ADP
inlawrev-3310	914	22	judgment	judgment	NOUN
inlawrev-3310	914	23	as	as	ADP
inlawrev-3310	914	24	a	a	DET
inlawrev-3310	914	25	matter	matter	NOUN
inlawrev-3310	914	26	of	of	ADP
inlawrev-3310	914	27	law.^	law.^	PROPN
inlawrev-3310	914	28	°	°	PROPN
inlawrev-3310	914	29	^	^	SYM
inlawrev-3310	914	30	b.	b.	PROPN
inlawrev-3310	914	31	indiana	indiana	PROPN
inlawrev-3310	914	32	proceduresfor	proceduresfor	ADP
inlawrev-3310	914	33	tax	tax	PROPN
inlawrev-3310	914	34	administration	administration	PROPN
inlawrev-3310	914	35	—	—	PUNCT
inlawrev-3310	914	36	indiana	indiana	PROPN
inlawrev-3310	914	37	state	state	PROPN
inlawrev-3310	914	38	board	board	PROPN
inlawrev-3310	914	39	oftax	oftax	NOUN
inlawrev-3310	914	40	commissioners	commissioner	NOUN
inlawrev-3310	914	41	1	1	NUM
inlawrev-3310	914	42	.	.	PUNCT
inlawrev-3310	914	43	indiana	indiana	PROPN
inlawrev-3310	914	44	sugars	sugars	PROPN
inlawrev-3310	914	45	,	,	PUNCT
inlawrev-3310	914	46	inc	inc	PROPN
inlawrev-3310	914	47	.	.	PROPN
inlawrev-3310	915	1	v.	v.	ADP
inlawrev-3310	915	2	state	state	PROPN
inlawrev-3310	915	3	board	board	PROPN
inlawrev-3310	915	4	oftax	oftax	NOUN
inlawrev-3310	915	5	commissioners?^'^—indiana	commissioners?^'^—indiana	PROPN
inlawrev-3310	916	1	sugars	sugar	NOUN
inlawrev-3310	916	2	was	be	AUX
inlawrev-3310	916	3	a	a	DET
inlawrev-3310	916	4	corporation	corporation	NOUN
inlawrev-3310	916	5	primarily	primarily	ADV
inlawrev-3310	916	6	engaged	engage	VERB
inlawrev-3310	916	7	in	in	ADP
inlawrev-3310	916	8	the	the	DET
inlawrev-3310	916	9	manufacturing	manufacturing	NOUN
inlawrev-3310	916	10	and	and	CCONJ
inlawrev-3310	916	11	converting	converting	NOUN
inlawrev-3310	916	12	of	of	ADP
inlawrev-3310	916	13	granulated	granulate	VERB
inlawrev-3310	916	14	sugar	sugar	NOUN
inlawrev-3310	916	15	into	into	ADP
inlawrev-3310	916	16	powdered	powdered	ADJ
inlawrev-3310	916	17	or	or	CCONJ
inlawrev-3310	916	18	liquid	liquid	ADJ
inlawrev-3310	916	19	sugar	sugar	NOUN
inlawrev-3310	916	20	.	.	PUNCT
inlawrev-3310	917	1	sugars	sugar	NOUN
inlawrev-3310	917	2	'	'	PART
inlawrev-3310	917	3	facilities	facility	NOUN
inlawrev-3310	917	4	are	be	AUX
inlawrev-3310	917	5	located	locate	VERB
inlawrev-3310	917	6	in	in	ADP
inlawrev-3310	917	7	lake	lake	PROPN
inlawrev-3310	917	8	county	county	PROPN
inlawrev-3310	917	9	,	,	PUNCT
inlawrev-3310	917	10	indiana	indiana	PROPN
inlawrev-3310	917	11	within	within	ADP
inlawrev-3310	917	12	a	a	DET
inlawrev-3310	917	13	statutorily	statutorily	ADV
inlawrev-3310	917	14	designated	designate	VERB
inlawrev-3310	917	15	"	"	PUNCT
inlawrev-3310	917	16	enterprise	enterprise	NOUN
inlawrev-3310	917	17	zone	zone	NOUN
inlawrev-3310	917	18	.	.	PUNCT
inlawrev-3310	918	1	"^^	"^^	PROPN
inlawrev-3310	918	2	°	°	PROPN
inlawrev-3310	918	3	indiana	indiana	PROPN
inlawrev-3310	918	4	allowed	allow	VERB
inlawrev-3310	918	5	a	a	DET
inlawrev-3310	918	6	property	property	NOUN
inlawrev-3310	918	7	tax	tax	NOUN
inlawrev-3310	918	8	credit	credit	NOUN
inlawrev-3310	918	9	for	for	ADP
inlawrev-3310	918	10	"	"	PUNCT
inlawrev-3310	918	11	enterprise	enterprise	NOUN
inlawrev-3310	918	12	zone	zone	NOUN
inlawrev-3310	918	13	inventory	inventory	NOUN
inlawrev-3310	918	14	,	,	PUNCT
inlawrev-3310	918	15	"	"	PUNCT
inlawrev-3310	918	16	which	which	PRON
inlawrev-3310	918	17	was	be	AUX
inlawrev-3310	918	18	essentially	essentially	ADV
inlawrev-3310	918	19	inventory	inventory	NOUN
inlawrev-3310	918	20	located	locate	VERB
inlawrev-3310	918	21	within	within	ADP
inlawrev-3310	918	22	an	an	DET
inlawrev-3310	918	23	enterprise	enterprise	NOUN
inlawrev-3310	918	24	zone	zone	NOUN
inlawrev-3310	918	25	on	on	ADP
inlawrev-3310	918	26	the	the	DET
inlawrev-3310	918	27	assessment	assessment	NOUN
inlawrev-3310	918	28	date.^'^	date.^'^	PROPN
inlawrev-3310	918	29	the	the	DET
inlawrev-3310	918	30	taxpayer	taxpayer	NOUN
inlawrev-3310	918	31	had	have	VERB
inlawrev-3310	918	32	to	to	PART
inlawrev-3310	918	33	file	file	VERB
inlawrev-3310	918	34	a	a	DET
inlawrev-3310	918	35	form	form	NOUN
inlawrev-3310	918	36	ez-1	ez-1	PUNCT
inlawrev-3310	918	37	with	with	ADP
inlawrev-3310	918	38	the	the	DET
inlawrev-3310	918	39	county	county	NOUN
inlawrev-3310	918	40	auditor	auditor	NOUN
inlawrev-3310	918	41	for	for	ADP
inlawrev-3310	918	42	the	the	DET
inlawrev-3310	918	43	county	county	NOUN
inlawrev-3310	918	44	where	where	SCONJ
inlawrev-3310	918	45	the	the	DET
inlawrev-3310	918	46	property	property	NOUN
inlawrev-3310	918	47	was	be	AUX
inlawrev-3310	918	48	located	locate	VERB
inlawrev-3310	918	49	and	and	CCONJ
inlawrev-3310	918	50	with	with	ADP
inlawrev-3310	918	51	the	the	DET
inlawrev-3310	918	52	isbtc	isbtc	NOUN
inlawrev-3310	918	53	.	.	PUNCT
inlawrev-3310	919	1	this	this	PRON
inlawrev-3310	919	2	had	have	VERB
inlawrev-3310	919	3	to	to	PART
inlawrev-3310	919	4	be	be	AUX
inlawrev-3310	919	5	done	do	VERB
inlawrev-3310	919	6	between	between	ADP
inlawrev-3310	919	7	march	march	PROPN
inlawrev-3310	919	8	1	1	NUM
inlawrev-3310	919	9	and	and	CCONJ
inlawrev-3310	919	10	may	may	AUX
inlawrev-3310	919	11	15	15	NUM
inlawrev-3310	919	12	in	in	ADP
inlawrev-3310	919	13	order	order	NOUN
inlawrev-3310	919	14	to	to	PART
inlawrev-3310	919	15	receive	receive	VERB
inlawrev-3310	919	16	the	the	DET
inlawrev-3310	919	17	tax	tax	NOUN
inlawrev-3310	919	18	credit	credit	NOUN
inlawrev-3310	919	19	on	on	ADP
inlawrev-3310	919	20	the	the	DET
inlawrev-3310	919	21	next	next	ADJ
inlawrev-3310	919	22	year	year	NOUN
inlawrev-3310	919	23	's	's	PART
inlawrev-3310	919	24	property	property	NOUN
inlawrev-3310	919	25	tax	tax	NOUN
inlawrev-3310	919	26	return.^^^	return.^^^	NOUN
inlawrev-3310	919	27	filing	filing	NOUN
inlawrev-3310	919	28	could	could	AUX
inlawrev-3310	919	29	be	be	AUX
inlawrev-3310	919	30	extended	extend	VERB
inlawrev-3310	919	31	until	until	ADP
inlawrev-3310	919	32	june	june	PROPN
inlawrev-3310	919	33	14	14	NUM
inlawrev-3310	919	34	.	.	PUNCT
inlawrev-3310	920	1	sugars	sugar	NOUN
inlawrev-3310	920	2	obtained	obtain	VERB
inlawrev-3310	920	3	an	an	DET
inlawrev-3310	920	4	extension	extension	NOUN
inlawrev-3310	920	5	until	until	ADP
inlawrev-3310	920	6	the	the	DET
inlawrev-3310	920	7	june	june	PROPN
inlawrev-3310	920	8	14	14	NUM
inlawrev-3310	920	9	deadline	deadline	NOUN
inlawrev-3310	920	10	.	.	PUNCT
inlawrev-3310	921	1	sugars	sugar	NOUN
inlawrev-3310	921	2	'	'	PART
inlawrev-3310	921	3	accountant	accountant	NOUN
inlawrev-3310	921	4	testified	testify	VERB
inlawrev-3310	921	5	that	that	SCONJ
inlawrev-3310	921	6	he	he	PRON
inlawrev-3310	921	7	delivered	deliver	VERB
inlawrev-3310	921	8	a	a	DET
inlawrev-3310	921	9	completed	complete	VERB
inlawrev-3310	921	10	ez-1	ez-1	ADJ
inlawrev-3310	921	11	form	form	NOUN
inlawrev-3310	921	12	to	to	ADP
inlawrev-3310	921	13	sugars	sugar	NOUN
inlawrev-3310	921	14	on	on	ADP
inlawrev-3310	921	15	or	or	CCONJ
inlawrev-3310	921	16	about	about	ADP
inlawrev-3310	921	17	june	june	PROPN
inlawrev-3310	921	18	8	8	NUM
inlawrev-3310	921	19	,	,	PUNCT
inlawrev-3310	921	20	1993	1993	NUM
inlawrev-3310	921	21	.	.	PUNCT
inlawrev-3310	922	1	sugars	sugar	NOUN
inlawrev-3310	922	2	'	'	PART
inlawrev-3310	922	3	controller	controller	NOUN
inlawrev-3310	922	4	testified	testify	VERB
inlawrev-3310	922	5	that	that	SCONJ
inlawrev-3310	922	6	due	due	ADP
inlawrev-3310	922	7	to	to	ADP
inlawrev-3310	922	8	a	a	DET
inlawrev-3310	922	9	previous	previous	ADJ
inlawrev-3310	922	10	late	late	ADJ
inlawrev-3310	922	11	filing	filing	NOUN
inlawrev-3310	922	12	of	of	ADP
inlawrev-3310	922	13	the	the	DET
inlawrev-3310	922	14	ez	ez	PROPN
inlawrev-3310	922	15	tax	tax	NOUN
inlawrev-3310	922	16	credit	credit	NOUN
inlawrev-3310	922	17	,	,	PUNCT
inlawrev-3310	922	18	the	the	DET
inlawrev-3310	922	19	controller	controller	NOUN
inlawrev-3310	922	20	followed	follow	VERB
inlawrev-3310	922	21	a	a	DET
inlawrev-3310	922	22	lengthy	lengthy	ADJ
inlawrev-3310	922	23	series	series	NOUN
inlawrev-3310	922	24	of	of	ADP
inlawrev-3310	922	25	procedures	procedure	NOUN
inlawrev-3310	922	26	designed	design	VERB
inlawrev-3310	922	27	to	to	PART
inlawrev-3310	922	28	prevent	prevent	VERB
inlawrev-3310	922	29	a	a	DET
inlawrev-3310	922	30	similar	similar	ADJ
inlawrev-3310	922	31	occurrence	occurrence	NOUN
inlawrev-3310	922	32	.	.	PUNCT
inlawrev-3310	923	1	among	among	ADP
inlawrev-3310	923	2	the	the	DET
inlawrev-3310	923	3	steps	step	NOUN
inlawrev-3310	923	4	the	the	DET
inlawrev-3310	923	5	accountant	accountant	NOUN
inlawrev-3310	923	6	took	take	VERB
inlawrev-3310	923	7	was	be	AUX
inlawrev-3310	923	8	to	to	PART
inlawrev-3310	923	9	personally	personally	ADV
inlawrev-3310	923	10	review	review	VERB
inlawrev-3310	923	11	the	the	DET
inlawrev-3310	923	12	form	form	NOUN
inlawrev-3310	923	13	,	,	PUNCT
inlawrev-3310	923	14	have	have	VERB
inlawrev-3310	923	15	the	the	DET
inlawrev-3310	923	16	form	form	NOUN
inlawrev-3310	923	17	signed	sign	VERB
inlawrev-3310	923	18	by	by	ADP
inlawrev-3310	923	19	corporate	corporate	ADJ
inlawrev-3310	923	20	officers	officer	NOUN
inlawrev-3310	923	21	,	,	PUNCT
inlawrev-3310	923	22	personally	personally	ADV
inlawrev-3310	923	23	check	check	VERB
inlawrev-3310	923	24	the	the	DET
inlawrev-3310	923	25	addresses	address	NOUN
inlawrev-3310	923	26	and	and	CCONJ
inlawrev-3310	923	27	postage	postage	NOUN
inlawrev-3310	923	28	on	on	ADP
inlawrev-3310	923	29	the	the	DET
inlawrev-3310	923	30	envelopes	envelope	NOUN
inlawrev-3310	923	31	,	,	PUNCT
inlawrev-3310	923	32	and	and	CCONJ
inlawrev-3310	923	33	personally	personally	ADV
inlawrev-3310	923	34	deposit	deposit	VERB
inlawrev-3310	923	35	the	the	DET
inlawrev-3310	923	36	envelopes	envelope	NOUN
inlawrev-3310	923	37	in	in	ADP
inlawrev-3310	923	38	the	the	DET
inlawrev-3310	923	39	united	united	PROPN
inlawrev-3310	923	40	states	states	PROPN
inlawrev-3310	923	41	mail	mail	NOUN
inlawrev-3310	923	42	,	,	PUNCT
inlawrev-3310	923	43	first	first	ADJ
inlawrev-3310	923	44	class	class	NOUN
inlawrev-3310	923	45	.	.	PUNCT
inlawrev-3310	924	1	the	the	DET
inlawrev-3310	924	2	controller	controller	NOUN
inlawrev-3310	924	3	testified	testify	VERB
inlawrev-3310	924	4	before	before	ADP
inlawrev-3310	924	5	the	the	DET
inlawrev-3310	924	6	isbtc	isbtc	NOUN
inlawrev-3310	924	7	that	that	PRON
inlawrev-3310	924	8	the	the	DET
inlawrev-3310	924	9	controller	controller	NOUN
inlawrev-3310	924	10	did	do	VERB
inlawrev-3310	924	11	each	each	PRON
inlawrev-3310	924	12	of	of	ADP
inlawrev-3310	924	13	these	these	DET
inlawrev-3310	924	14	things	thing	NOUN
inlawrev-3310	924	15	on	on	ADP
inlawrev-3310	924	16	or	or	CCONJ
inlawrev-3310	924	17	before	before	ADP
inlawrev-3310	924	18	june	june	PROPN
inlawrev-3310	924	19	14	14	NUM
inlawrev-3310	924	20	,	,	PUNCT
inlawrev-3310	924	21	1993	1993	NUM
inlawrev-3310	924	22	—	—	PUNCT
inlawrev-3310	924	23	including	include	VERB
inlawrev-3310	924	24	personally	personally	ADV
inlawrev-3310	924	25	mailing	mail	VERB
inlawrev-3310	924	26	the	the	DET
inlawrev-3310	924	27	ez-1	ez-1	ADJ
inlawrev-3310	924	28	form	form	NOUN
inlawrev-3310	924	29	at	at	ADP
inlawrev-3310	924	30	the	the	DET
inlawrev-3310	924	31	post	post	NOUN
inlawrev-3310	924	32	office	office	NOUN
inlawrev-3310	924	33	.	.	PUNCT
inlawrev-3310	925	1	however	however	ADV
inlawrev-3310	925	2	,	,	PUNCT
inlawrev-3310	925	3	the	the	DET
inlawrev-3310	925	4	ez-1	ez-1	ADJ
inlawrev-3310	925	5	form	form	NOUN
inlawrev-3310	925	6	was	be	AUX
inlawrev-3310	925	7	never	never	ADV
inlawrev-3310	925	8	received	receive	VERB
inlawrev-3310	925	9	by	by	ADP
inlawrev-3310	925	10	the	the	DET
inlawrev-3310	925	11	lake	lake	PROPN
inlawrev-3310	925	12	county	county	PROPN
inlawrev-3310	925	13	auditor	auditor	NOUN
inlawrev-3310	925	14	,	,	PUNCT
inlawrev-3310	925	15	sugars	sugar	NOUN
inlawrev-3310	925	16	'	'	PART
inlawrev-3310	925	17	credit	credit	NOUN
inlawrev-3310	925	18	was	be	AUX
inlawrev-3310	925	19	denied	deny	VERB
inlawrev-3310	925	20	due	due	ADP
inlawrev-3310	925	21	to	to	ADP
inlawrev-3310	925	22	the	the	DET
inlawrev-3310	925	23	failure	failure	NOUN
inlawrev-3310	925	24	to	to	AUX
inlawrev-3310	925	25	timely	timely	ADJ
inlawrev-3310	925	26	file	file	VERB
inlawrev-3310	925	27	an	an	DET
inlawrev-3310	925	28	ez-1	ez-1	ADJ
inlawrev-3310	925	29	form.^^^	form.^^^	PROPN
inlawrev-3310	925	30	304	304	PROPN
inlawrev-3310	925	31	.	.	PUNCT
inlawrev-3310	926	1	thomas	thomas	PROPN
inlawrev-3310	926	2	,	,	PUNCT
inlawrev-3310	926	3	675	675	NUM
inlawrev-3310	926	4	n.e.2d	n.e.2d	NOUN
inlawrev-3310	926	5	at	at	ADP
inlawrev-3310	926	6	359	359	NUM
inlawrev-3310	926	7	(	(	PUNCT
inlawrev-3310	926	8	quoting	quote	VERB
inlawrev-3310	926	9	richey	richey	PROPN
inlawrev-3310	926	10	,	,	PUNCT
inlawrev-3310	926	11	634	634	NUM
inlawrev-3310	926	12	n.e.2d	n.e.2d	NOUN
inlawrev-3310	926	13	at	at	ADP
inlawrev-3310	926	14	376	376	NUM
inlawrev-3310	926	15	-	-	SYM
inlawrev-3310	926	16	77	77	NUM
inlawrev-3310	926	17	)	)	PUNCT
inlawrev-3310	926	18	.	.	PUNCT
inlawrev-3310	927	1	305	305	NUM
inlawrev-3310	927	2	.	.	PUNCT
inlawrev-3310	928	1	i	i	PRON
inlawrev-3310	928	2	d.	d.	PROPN
inlawrev-3310	928	3	306	306	NUM
inlawrev-3310	928	4	.	.	PUNCT
inlawrev-3310	929	1	i	i	PRON
inlawrev-3310	929	2	d.	d.	PROPN
inlawrev-3310	929	3	307	307	NUM
inlawrev-3310	929	4	.	.	PUNCT
inlawrev-3310	930	1	i	i	PRON
inlawrev-3310	930	2	d	d	PROPN
inlawrev-3310	930	3	308	308	NUM
inlawrev-3310	930	4	.	.	PUNCT
inlawrev-3310	931	1	i	i	PRON
inlawrev-3310	931	2	d	d	PROPN
inlawrev-3310	931	3	309	309	NUM
inlawrev-3310	931	4	.	.	PUNCT
inlawrev-3310	932	1	683	683	NUM
inlawrev-3310	932	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	932	3	1383	1383	NUM
inlawrev-3310	932	4	(	(	PUNCT
inlawrev-3310	932	5	ind	ind	NOUN
inlawrev-3310	932	6	.	.	PUNCT
inlawrev-3310	933	1	t.c	t.c	PROPN
inlawrev-3310	933	2	.	.	PROPN
inlawrev-3310	933	3	1997	1997	NUM
inlawrev-3310	933	4	)	)	PUNCT
inlawrev-3310	933	5	.	.	PUNCT
inlawrev-3310	934	1	310	310	NUM
inlawrev-3310	934	2	.	.	X
inlawrev-3310	934	3	mat	mat	PROPN
inlawrev-3310	934	4	1384	1384	NUM
inlawrev-3310	934	5	.	.	PUNCT
inlawrev-3310	935	1	311	311	NUM
inlawrev-3310	935	2	.	.	PUNCT
inlawrev-3310	936	1	i	i	PRON
inlawrev-3310	936	2	d	d	PROPN
inlawrev-3310	936	3	(	(	PUNCT
inlawrev-3310	936	4	citing	cite	VERB
inlawrev-3310	936	5	ind	ind	NOUN
inlawrev-3310	936	6	.	.	PUNCT
inlawrev-3310	937	1	code	code	PROPN
inlawrev-3310	937	2	ann	ann	PROPN
inlawrev-3310	937	3	.	.	PUNCT
inlawrev-3310	938	1	§	§	PROPN
inlawrev-3310	938	2	6	6	NUM
inlawrev-3310	938	3	-	-	SYM
inlawrev-3310	938	4	1.1	1.1	NUM
inlawrev-3310	938	5	-	-	PUNCT
inlawrev-3310	938	6	20.8	20.8	NUM
inlawrev-3310	938	7	-	-	SYM
inlawrev-3310	938	8	1	1	NUM
inlawrev-3310	938	9	(	(	PUNCT
inlawrev-3310	938	10	west	west	NOUN
inlawrev-3310	938	11	1989	1989	NUM
inlawrev-3310	938	12	)	)	PUNCT
inlawrev-3310	938	13	)	)	PUNCT
inlawrev-3310	938	14	.	.	PUNCT
inlawrev-3310	939	1	312	312	NUM
inlawrev-3310	939	2	.	.	PUNCT
inlawrev-3310	940	1	i	i	PRON
inlawrev-3310	940	2	d	d	PROPN
inlawrev-3310	940	3	(	(	PUNCT
inlawrev-3310	940	4	citing	cite	VERB
inlawrev-3310	940	5	ind	ind	NOUN
inlawrev-3310	940	6	.	.	PUNCT
inlawrev-3310	941	1	code	code	PROPN
inlawrev-3310	941	2	ann	ann	PROPN
inlawrev-3310	941	3	.	.	PUNCT
inlawrev-3310	942	1	§	§	PROPN
inlawrev-3310	942	2	6	6	NUM
inlawrev-3310	942	3	-	-	SYM
inlawrev-3310	942	4	1.1	1.1	NUM
inlawrev-3310	942	5	-	-	PUNCT
inlawrev-3310	942	6	20.8	20.8	NUM
inlawrev-3310	942	7	-	-	SYM
inlawrev-3310	942	8	2	2	NUM
inlawrev-3310	942	9	(	(	PUNCT
inlawrev-3310	942	10	west	west	NOUN
inlawrev-3310	942	11	1989	1989	NUM
inlawrev-3310	942	12	)	)	PUNCT
inlawrev-3310	942	13	(	(	PUNCT
inlawrev-3310	942	14	amended	amend	VERB
inlawrev-3310	942	15	1996	1996	NUM
inlawrev-3310	942	16	)	)	PUNCT
inlawrev-3310	942	17	)	)	PUNCT
inlawrev-3310	942	18	.	.	PUNCT
inlawrev-3310	943	1	313	313	NUM
inlawrev-3310	943	2	.	.	PUNCT
inlawrev-3310	944	1	i	i	PRON
inlawrev-3310	944	2	d	d	PROPN
inlawrev-3310	944	3	8	8	NUM
inlawrev-3310	944	4	1	1	NUM
inlawrev-3310	944	5	indiana	indiana	NOUN
inlawrev-3310	944	6	law	law	NOUN
inlawrev-3310	944	7	review	review	NOUN
inlawrev-3310	945	1	[	[	X
inlawrev-3310	945	2	vol	vol	NOUN
inlawrev-3310	945	3	.	.	NOUN
inlawrev-3310	945	4	3	3	NUM
inlawrev-3310	945	5	1	1	NUM
inlawrev-3310	945	6	:	:	SYM
inlawrev-3310	945	7	78	78	NUM
inlawrev-3310	945	8	1	1	NUM
inlawrev-3310	945	9	upon	upon	SCONJ
inlawrev-3310	945	10	learning	learn	VERB
inlawrev-3310	945	11	that	that	SCONJ
inlawrev-3310	945	12	its	its	PRON
inlawrev-3310	945	13	ez-1	ez-1	ADJ
inlawrev-3310	945	14	credit	credit	NOUN
inlawrev-3310	945	15	for	for	ADP
inlawrev-3310	945	16	1993	1993	NUM
inlawrev-3310	945	17	had	have	AUX
inlawrev-3310	945	18	been	be	AUX
inlawrev-3310	945	19	denied	deny	VERB
inlawrev-3310	945	20	,	,	PUNCT
inlawrev-3310	945	21	sugars	sugar	NOUN
inlawrev-3310	945	22	filed	file	VERB
inlawrev-3310	945	23	for	for	ADP
inlawrev-3310	945	24	review	review	NOUN
inlawrev-3310	945	25	by	by	ADP
inlawrev-3310	945	26	the	the	DET
inlawrev-3310	945	27	lake	lake	PROPN
inlawrev-3310	945	28	county	county	PROPN
inlawrev-3310	945	29	board	board	PROPN
inlawrev-3310	945	30	of	of	ADP
inlawrev-3310	945	31	review	review	NOUN
inlawrev-3310	945	32	?	?	PUNCT
inlawrev-3310	945	33	'	'	PUNCT
inlawrev-3310	946	1	"	"	PUNCT
inlawrev-3310	946	2	*	*	PUNCT
inlawrev-3310	946	3	sugars	sugar	NOUN
inlawrev-3310	946	4	provided	provide	VERB
inlawrev-3310	946	5	the	the	DET
inlawrev-3310	946	6	county	county	NOUN
inlawrev-3310	946	7	board	board	NOUN
inlawrev-3310	946	8	of	of	ADP
inlawrev-3310	946	9	review	review	NOUN
inlawrev-3310	946	10	with	with	ADP
inlawrev-3310	946	11	a	a	DET
inlawrev-3310	946	12	copy	copy	NOUN
inlawrev-3310	946	13	of	of	ADP
inlawrev-3310	946	14	the	the	DET
inlawrev-3310	946	15	ez-1	ez-1	ADJ
inlawrev-3310	946	16	form	form	NOUN
inlawrev-3310	946	17	for	for	ADP
inlawrev-3310	946	18	1993	1993	NUM
inlawrev-3310	946	19	.	.	PUNCT
inlawrev-3310	947	1	on	on	ADP
inlawrev-3310	947	2	march	march	PROPN
inlawrev-3310	947	3	7	7	NUM
inlawrev-3310	947	4	,	,	PUNCT
inlawrev-3310	947	5	1995	1995	NUM
inlawrev-3310	947	6	,	,	PUNCT
inlawrev-3310	947	7	the	the	DET
inlawrev-3310	947	8	board	board	NOUN
inlawrev-3310	947	9	of	of	ADP
inlawrev-3310	947	10	review	review	NOUN
inlawrev-3310	947	11	denied	deny	VERB
inlawrev-3310	947	12	sugars	sugar	NOUN
inlawrev-3310	947	13	protest	protest	NOUN
inlawrev-3310	947	14	because	because	SCONJ
inlawrev-3310	947	15	the	the	DET
inlawrev-3310	947	16	board	board	NOUN
inlawrev-3310	947	17	of	of	ADP
inlawrev-3310	947	18	review	review	NOUN
inlawrev-3310	947	19	had	have	VERB
inlawrev-3310	947	20	no	no	DET
inlawrev-3310	947	21	record	record	NOUN
inlawrev-3310	947	22	of	of	ADP
inlawrev-3310	947	23	an	an	DET
inlawrev-3310	947	24	ez-1	ez-1	ADJ
inlawrev-3310	947	25	form	form	NOUN
inlawrev-3310	947	26	being	be	AUX
inlawrev-3310	947	27	filed	file	VERB
inlawrev-3310	947	28	by	by	ADP
inlawrev-3310	947	29	sugars	sugar	NOUN
inlawrev-3310	947	30	prior	prior	ADV
inlawrev-3310	947	31	to	to	ADP
inlawrev-3310	947	32	the	the	DET
inlawrev-3310	947	33	filing	filing	NOUN
inlawrev-3310	947	34	deadline	deadline	NOUN
inlawrev-3310	947	35	.	.	PUNCT
inlawrev-3310	948	1	on	on	ADP
inlawrev-3310	948	2	march	march	PROPN
inlawrev-3310	948	3	22	22	NUM
inlawrev-3310	948	4	,	,	PUNCT
inlawrev-3310	948	5	1995	1995	NUM
inlawrev-3310	948	6	,	,	PUNCT
inlawrev-3310	948	7	sugars	sugar	NOUN
inlawrev-3310	948	8	appealed	appeal	VERB
inlawrev-3310	948	9	to	to	ADP
inlawrev-3310	948	10	the	the	DET
inlawrev-3310	948	11	isbtc	isbtc	NOUN
inlawrev-3310	948	12	,	,	PUNCT
inlawrev-3310	948	13	but	but	CCONJ
inlawrev-3310	948	14	the	the	DET
inlawrev-3310	948	15	credit	credit	NOUN
inlawrev-3310	948	16	was	be	AUX
inlawrev-3310	948	17	denied	deny	VERB
inlawrev-3310	948	18	by	by	ADP
inlawrev-3310	948	19	the	the	DET
inlawrev-3310	948	20	isbtc	isbtc	NOUN
inlawrev-3310	948	21	on	on	ADP
inlawrev-3310	948	22	february	february	PROPN
inlawrev-3310	948	23	22	22	NUM
inlawrev-3310	948	24	,	,	PUNCT
inlawrev-3310	948	25	1996	1996	NUM
inlawrev-3310	948	26	,	,	PUNCT
inlawrev-3310	948	27	on	on	ADP
inlawrev-3310	948	28	the	the	DET
inlawrev-3310	948	29	ground	ground	NOUN
inlawrev-3310	948	30	that	that	SCONJ
inlawrev-3310	948	31	sugars	sugar	NOUN
inlawrev-3310	948	32	had	have	AUX
inlawrev-3310	948	33	not	not	PART
inlawrev-3310	948	34	timely	timely	ADV
inlawrev-3310	948	35	filed	file	VERB
inlawrev-3310	948	36	an	an	DET
inlawrev-3310	948	37	ez-1	ez-1	ADJ
inlawrev-3310	948	38	form	form	NOUN
inlawrev-3310	948	39	.	.	PUNCT
inlawrev-3310	949	1	sugars	sugar	NOUN
inlawrev-3310	949	2	then	then	ADV
inlawrev-3310	949	3	filed	file	VERB
inlawrev-3310	949	4	sugars	sugar	NOUN
inlawrev-3310	949	5	'	'	PART
inlawrev-3310	949	6	original	original	ADJ
inlawrev-3310	949	7	appeal	appeal	NOUN
inlawrev-3310	949	8	in	in	ADP
inlawrev-3310	949	9	the	the	DET
inlawrev-3310	949	10	court	court	NOUN
inlawrev-3310	949	11	,	,	PUNCT
inlawrev-3310	949	12	protesting	protest	VERB
inlawrev-3310	949	13	the	the	DET
inlawrev-3310	949	14	denial	denial	NOUN
inlawrev-3310	949	15	of	of	ADP
inlawrev-3310	949	16	the	the	DET
inlawrev-3310	949	17	credit	credit	NOUN
inlawrev-3310	949	18	,	,	PUNCT
inlawrev-3310	949	19	and	and	CCONJ
inlawrev-3310	949	20	raising	raise	VERB
inlawrev-3310	949	21	the	the	DET
inlawrev-3310	949	22	issues	issue	NOUN
inlawrev-3310	949	23	of	of	ADP
inlawrev-3310	949	24	:	:	PUNCT
inlawrev-3310	949	25	whether	whether	SCONJ
inlawrev-3310	949	26	an	an	DET
inlawrev-3310	949	27	application	application	NOUN
inlawrev-3310	949	28	for	for	ADP
inlawrev-3310	949	29	an	an	DET
inlawrev-3310	949	30	ez	ez	ADJ
inlawrev-3310	949	31	tax	tax	NOUN
inlawrev-3310	949	32	credit	credit	NOUN
inlawrev-3310	949	33	is	be	AUX
inlawrev-3310	949	34	considered	consider	VERB
inlawrev-3310	949	35	filed	file	VERB
inlawrev-3310	949	36	if	if	SCONJ
inlawrev-3310	949	37	the	the	DET
inlawrev-3310	949	38	application	application	NOUN
inlawrev-3310	949	39	is	be	AUX
inlawrev-3310	949	40	placed	place	VERB
inlawrev-3310	949	41	in	in	ADP
inlawrev-3310	949	42	the	the	DET
inlawrev-3310	949	43	u.s	u.s	PROPN
inlawrev-3310	949	44	.	.	PROPN
inlawrev-3310	949	45	mail	mail	NOUN
inlawrev-3310	949	46	with	with	ADP
inlawrev-3310	949	47	first	first	ADJ
inlawrev-3310	949	48	class	class	NOUN
inlawrev-3310	949	49	postage	postage	NOUN
inlawrev-3310	949	50	;	;	PUNCT
inlawrev-3310	949	51	and	and	CCONJ
inlawrev-3310	949	52	,	,	PUNCT
inlawrev-3310	949	53	what	what	DET
inlawrev-3310	949	54	evidence	evidence	NOUN
inlawrev-3310	949	55	is	be	AUX
inlawrev-3310	949	56	necessary	necessary	ADJ
inlawrev-3310	949	57	to	to	PART
inlawrev-3310	949	58	prove	prove	VERB
inlawrev-3310	949	59	timely	timely	ADJ
inlawrev-3310	949	60	mailing.^	mailing.^	NOUN
inlawrev-3310	949	61	'	'	PUNCT
inlawrev-3310	949	62	^	^	PUNCT
inlawrev-3310	949	63	in	in	ADP
inlawrev-3310	949	64	addressing	address	VERB
inlawrev-3310	949	65	these	these	DET
inlawrev-3310	949	66	issues	issue	NOUN
inlawrev-3310	949	67	,	,	PUNCT
inlawrev-3310	949	68	the	the	DET
inlawrev-3310	949	69	court	court	NOUN
inlawrev-3310	949	70	stated	state	VERB
inlawrev-3310	949	71	that	that	SCONJ
inlawrev-3310	949	72	"	"	PUNCT
inlawrev-3310	949	73	final	final	ADJ
inlawrev-3310	949	74	determinations	determination	NOUN
inlawrev-3310	949	75	by	by	ADP
inlawrev-3310	949	76	the	the	DET
inlawrev-3310	949	77	[	[	X
inlawrev-3310	949	78	isbtc	isbtc	NOUN
inlawrev-3310	949	79	]	]	PUNCT
inlawrev-3310	949	80	are	be	AUX
inlawrev-3310	949	81	only	only	ADV
inlawrev-3310	949	82	reversed	reverse	VERB
inlawrev-3310	949	83	by	by	ADP
inlawrev-3310	949	84	this	this	DET
inlawrev-3310	949	85	court	court	NOUN
inlawrev-3310	949	86	when	when	SCONJ
inlawrev-3310	949	87	the	the	DET
inlawrev-3310	949	88	decision	decision	NOUN
inlawrev-3310	949	89	is	be	AUX
inlawrev-3310	949	90	unsupported	unsupported	ADJ
inlawrev-3310	949	91	by	by	ADP
inlawrev-3310	949	92	substantial	substantial	ADJ
inlawrev-3310	949	93	evidence	evidence	NOUN
inlawrev-3310	949	94	,	,	PUNCT
inlawrev-3310	949	95	is	be	AUX
inlawrev-3310	949	96	arbitrary	arbitrary	ADJ
inlawrev-3310	949	97	or	or	CCONJ
inlawrev-3310	949	98	capricious	capricious	ADJ
inlawrev-3310	949	99	,	,	PUNCT
inlawrev-3310	949	100	constitutes	constitute	VERB
inlawrev-3310	949	101	an	an	DET
inlawrev-3310	949	102	abuse	abuse	NOUN
inlawrev-3310	949	103	of	of	ADP
inlawrev-3310	949	104	discretion	discretion	NOUN
inlawrev-3310	949	105	,	,	PUNCT
inlawrev-3310	949	106	or	or	CCONJ
inlawrev-3310	949	107	exceeds	exceed	VERB
inlawrev-3310	949	108	statutory	statutory	ADJ
inlawrev-3310	949	109	authority	authority	NOUN
inlawrev-3310	949	110	.	.	PUNCT
inlawrev-3310	950	1	"^	"^	PART
inlawrev-3310	950	2	'	'	PUNCT
inlawrev-3310	950	3	^	^	PUNCT
inlawrev-3310	950	4	further	far	ADV
inlawrev-3310	950	5	,	,	PUNCT
inlawrev-3310	950	6	the	the	DET
inlawrev-3310	950	7	court	court	NOUN
inlawrev-3310	950	8	stated	state	VERB
inlawrev-3310	950	9	that	that	SCONJ
inlawrev-3310	950	10	until	until	ADP
inlawrev-3310	950	11	such	such	ADJ
inlawrev-3310	950	12	time	time	NOUN
inlawrev-3310	950	13	as	as	SCONJ
inlawrev-3310	950	14	statutes	statute	NOUN
inlawrev-3310	950	15	are	be	AUX
inlawrev-3310	950	16	enacted	enact	VERB
inlawrev-3310	950	17	or	or	CCONJ
inlawrev-3310	950	18	regulations	regulation	NOUN
inlawrev-3310	950	19	are	be	AUX
inlawrev-3310	950	20	promulgated	promulgate	VERB
inlawrev-3310	950	21	requiring	require	VERB
inlawrev-3310	950	22	more	more	ADJ
inlawrev-3310	950	23	,	,	PUNCT
inlawrev-3310	950	24	mailing	mail	VERB
inlawrev-3310	950	25	forms	form	NOUN
inlawrev-3310	950	26	to	to	ADP
inlawrev-3310	950	27	the	the	DET
inlawrev-3310	950	28	isbtc	isbtc	NOUN
inlawrev-3310	950	29	via	via	ADP
inlawrev-3310	950	30	first	first	ADJ
inlawrev-3310	950	31	class	class	PROPN
inlawrev-3310	950	32	u.s	u.s	PROPN
inlawrev-3310	950	33	.	.	PROPN
inlawrev-3310	950	34	mail	mail	NOUN
inlawrev-3310	950	35	constitutes	constitute	VERB
inlawrev-3310	950	36	filing	file	VERB
inlawrev-3310	950	37	.	.	PUNCT
inlawrev-3310	951	1	the	the	DET
inlawrev-3310	951	2	court	court	NOUN
inlawrev-3310	951	3	stated	state	VERB
inlawrev-3310	951	4	that	that	SCONJ
inlawrev-3310	951	5	"	"	PUNCT
inlawrev-3310	951	6	the	the	DET
inlawrev-3310	951	7	sworn	swear	VERB
inlawrev-3310	951	8	testimony	testimony	NOUN
inlawrev-3310	951	9	of	of	ADP
inlawrev-3310	951	10	a	a	DET
inlawrev-3310	951	11	witness	witness	NOUN
inlawrev-3310	951	12	constitutes	constitute	VERB
inlawrev-3310	951	13	sufficient	sufficient	ADJ
inlawrev-3310	951	14	evidence	evidence	NOUN
inlawrev-3310	951	15	to	to	PART
inlawrev-3310	951	16	prove	prove	VERB
inlawrev-3310	951	17	timely	timely	ADJ
inlawrev-3310	951	18	mailing	mailing	NOUN
inlawrev-3310	951	19	.	.	PUNCT
inlawrev-3310	951	20	.	.	PUNCT
inlawrev-3310	951	21	.	.	PUNCT
inlawrev-3310	952	1	sugars	sugar	NOUN
inlawrev-3310	952	2	'	'	PART
inlawrev-3310	952	3	controller	controller	NOUN
inlawrev-3310	952	4	testified	testify	VERB
inlawrev-3310	952	5	under	under	ADP
inlawrev-3310	952	6	oath	oath	NOUN
inlawrev-3310	952	7	that	that	SCONJ
inlawrev-3310	952	8	he	he	PRON
inlawrev-3310	952	9	personally	personally	ADV
inlawrev-3310	952	10	placed	place	VERB
inlawrev-3310	952	11	the	the	DET
inlawrev-3310	952	12	application	application	NOUN
inlawrev-3310	952	13	in	in	ADP
inlawrev-3310	952	14	the	the	DET
inlawrev-3310	952	15	mail	mail	NOUN
inlawrev-3310	952	16	.	.	PUNCT
inlawrev-3310	952	17	.	.	PUNCT
inlawrev-3310	952	18	.	.	PUNCT
inlawrev-3310	953	1	this	this	DET
inlawrev-3310	953	2	testimony	testimony	NOUN
inlawrev-3310	953	3	constitutes	constitute	VERB
inlawrev-3310	953	4	direct	direct	ADJ
inlawrev-3310	953	5	testimony	testimony	NOUN
inlawrev-3310	953	6	of	of	ADP
inlawrev-3310	953	7	one	one	NUM
inlawrev-3310	953	8	with	with	ADP
inlawrev-3310	953	9	personal	personal	ADJ
inlawrev-3310	953	10	knowledge	knowledge	NOUN
inlawrev-3310	953	11	and	and	CCONJ
inlawrev-3310	953	12	is	be	AUX
inlawrev-3310	953	13	reasonable	reasonable	ADJ
inlawrev-3310	953	14	evidence	evidence	NOUN
inlawrev-3310	953	15	of	of	ADP
inlawrev-3310	953	16	mailing	mail	VERB
inlawrev-3310	953	17	.	.	PUNCT
inlawrev-3310	954	1	"^	"^	PART
inlawrev-3310	954	2	'	'	PUNCT
inlawrev-3310	954	3	^	^	PUNCT
inlawrev-3310	954	4	therefore	therefore	ADV
inlawrev-3310	954	5	,	,	PUNCT
inlawrev-3310	954	6	the	the	DET
inlawrev-3310	954	7	court	court	NOUN
inlawrev-3310	954	8	found	find	VERB
inlawrev-3310	954	9	that	that	SCONJ
inlawrev-3310	954	10	sugars	sugar	NOUN
inlawrev-3310	954	11	application	application	NOUN
inlawrev-3310	954	12	was	be	AUX
inlawrev-3310	954	13	filed	file	VERB
inlawrev-3310	954	14	in	in	ADP
inlawrev-3310	954	15	a	a	DET
inlawrev-3310	954	16	timely	timely	ADJ
inlawrev-3310	954	17	manner	manner	NOUN
inlawrev-3310	954	18	and	and	CCONJ
inlawrev-3310	954	19	that	that	SCONJ
inlawrev-3310	954	20	mailing	mailing	NOUN
inlawrev-3310	954	21	via	via	ADP
inlawrev-3310	954	22	first	first	ADJ
inlawrev-3310	954	23	class	class	PROPN
inlawrev-3310	954	24	u.s	u.s	PROPN
inlawrev-3310	954	25	.	.	PROPN
inlawrev-3310	954	26	mail	mail	NOUN
inlawrev-3310	954	27	is	be	AUX
inlawrev-3310	954	28	an	an	DET
inlawrev-3310	954	29	acceptable	acceptable	ADJ
inlawrev-3310	954	30	method	method	NOUN
inlawrev-3310	954	31	of	of	ADP
inlawrev-3310	954	32	filing	filing	NOUN
inlawrev-3310	954	33	.	.	PUNCT
inlawrev-3310	955	1	further	far	ADV
inlawrev-3310	955	2	,	,	PUNCT
inlawrev-3310	955	3	the	the	DET
inlawrev-3310	955	4	court	court	NOUN
inlawrev-3310	955	5	held	hold	VERB
inlawrev-3310	955	6	that	that	SCONJ
inlawrev-3310	955	7	sugars	sugar	NOUN
inlawrev-3310	955	8	presented	present	VERB
inlawrev-3310	955	9	sufficient	sufficient	ADJ
inlawrev-3310	955	10	evidence	evidence	NOUN
inlawrev-3310	955	11	of	of	ADP
inlawrev-3310	955	12	a	a	DET
inlawrev-3310	955	13	timely	timely	ADJ
inlawrev-3310	955	14	filing	filing	NOUN
inlawrev-3310	955	15	.	.	PUNCT
inlawrev-3310	956	1	thus	thus	ADV
inlawrev-3310	956	2	,	,	PUNCT
inlawrev-3310	956	3	the	the	DET
inlawrev-3310	956	4	court	court	NOUN
inlawrev-3310	956	5	determined	determine	VERB
inlawrev-3310	956	6	that	that	SCONJ
inlawrev-3310	956	7	the	the	DET
inlawrev-3310	956	8	isbtc	isbtc	NOUN
inlawrev-3310	956	9	's	's	PART
inlawrev-3310	956	10	decision	decision	NOUN
inlawrev-3310	956	11	was	be	AUX
inlawrev-3310	956	12	not	not	PART
inlawrev-3310	956	13	supported	support	VERB
inlawrev-3310	956	14	by	by	ADP
inlawrev-3310	956	15	substantial	substantial	ADJ
inlawrev-3310	956	16	evidence	evidence	NOUN
inlawrev-3310	956	17	,	,	PUNCT
inlawrev-3310	956	18	was	be	AUX
inlawrev-3310	956	19	an	an	DET
inlawrev-3310	956	20	abuse	abuse	NOUN
inlawrev-3310	956	21	of	of	ADP
inlawrev-3310	956	22	the	the	DET
inlawrev-3310	956	23	isbtc	isbtc	NOUN
inlawrev-3310	956	24	's	's	PART
inlawrev-3310	956	25	discretion	discretion	NOUN
inlawrev-3310	956	26	and	and	CCONJ
inlawrev-3310	956	27	was	be	AUX
inlawrev-3310	956	28	arbitrary	arbitrary	ADJ
inlawrev-3310	956	29	and	and	CCONJ
inlawrev-3310	956	30	capricious	capricious	ADJ
inlawrev-3310	956	31	.	.	PUNCT
inlawrev-3310	957	1	therefore	therefore	ADV
inlawrev-3310	957	2	,	,	PUNCT
inlawrev-3310	957	3	the	the	DET
inlawrev-3310	957	4	court	court	NOUN
inlawrev-3310	957	5	reversed	reverse	VERB
inlawrev-3310	957	6	the	the	DET
inlawrev-3310	957	7	isbtc	isbtc	NOUN
inlawrev-3310	957	8	's	's	PART
inlawrev-3310	957	9	final	final	ADJ
inlawrev-3310	957	10	determination	determination	NOUN
inlawrev-3310	957	11	and	and	CCONJ
inlawrev-3310	957	12	remanded	remand	VERB
inlawrev-3310	957	13	the	the	DET
inlawrev-3310	957	14	case	case	NOUN
inlawrev-3310	957	15	to	to	ADP
inlawrev-3310	957	16	the	the	DET
inlawrev-3310	957	17	isbtc	isbtc	NOUN
inlawrev-3310	957	18	for	for	ADP
inlawrev-3310	957	19	further	further	ADJ
inlawrev-3310	957	20	action	action	NOUN
inlawrev-3310	957	21	consistent	consistent	ADJ
inlawrev-3310	957	22	with	with	ADP
inlawrev-3310	957	23	the	the	DET
inlawrev-3310	957	24	opinion.^	opinion.^	NOUN
inlawrev-3310	957	25	'	'	PUNCT
inlawrev-3310	957	26	^	^	SYM
inlawrev-3310	957	27	2	2	X
inlawrev-3310	957	28	.	.	X
inlawrev-3310	957	29	boshart	boshart	PROPN
inlawrev-3310	957	30	v.	v.	ADP
inlawrev-3310	957	31	state	state	PROPN
inlawrev-3310	957	32	board	board	PROPN
inlawrev-3310	957	33	of	of	ADP
inlawrev-3310	957	34	tax	tax	NOUN
inlawrev-3310	957	35	commissioners	commissioner	NOUN
inlawrev-3310	957	36	.	.	PUNCT
inlawrev-3310	958	1	^^^—in	^^^—in	PROPN
inlawrev-3310	958	2	boshart	boshart	PROPN
inlawrev-3310	958	3	,	,	PUNCT
inlawrev-3310	958	4	the	the	DET
inlawrev-3310	958	5	petitioners	petitioner	NOUN
inlawrev-3310	958	6	appealed	appeal	VERB
inlawrev-3310	958	7	a	a	DET
inlawrev-3310	958	8	final	final	ADJ
inlawrev-3310	958	9	determination	determination	NOUN
inlawrev-3310	958	10	of	of	ADP
inlawrev-3310	958	11	the	the	DET
inlawrev-3310	958	12	isbtc	isbtc	NOUN
inlawrev-3310	958	13	after	after	SCONJ
inlawrev-3310	958	14	the	the	DET
inlawrev-3310	958	15	isbtc	isbtc	NOUN
inlawrev-3310	958	16	refused	refuse	VERB
inlawrev-3310	958	17	to	to	PART
inlawrev-3310	958	18	issue	issue	VERB
inlawrev-3310	958	19	subpoenas	subpoena	NOUN
inlawrev-3310	958	20	pursuant	pursuant	ADJ
inlawrev-3310	958	21	to	to	ADP
inlawrev-3310	958	22	indiana	indiana	PROPN
inlawrev-3310	958	23	trial	trial	PROPN
inlawrev-3310	958	24	rule	rule	NOUN
inlawrev-3310	958	25	28(f	28(f	NUM
inlawrev-3310	958	26	)	)	PUNCT
inlawrev-3310	958	27	,	,	PUNCT
inlawrev-3310	958	28	for	for	ADP
inlawrev-3310	958	29	a	a	DET
inlawrev-3310	958	30	hearing	hearing	NOUN
inlawrev-3310	958	31	concerning	concern	VERB
inlawrev-3310	958	32	a	a	DET
inlawrev-3310	958	33	goshen	goshen	PROPN
inlawrev-3310	958	34	community	community	NOUN
inlawrev-3310	958	35	schools	school	NOUN
inlawrev-3310	958	36	construction	construction	NOUN
inlawrev-3310	958	37	project.^^^	project.^^^	VERB
inlawrev-3310	958	38	the	the	DET
inlawrev-3310	958	39	petitioners	petitioner	NOUN
inlawrev-3310	958	40	contended	contend	VERB
inlawrev-3310	958	41	that	that	SCONJ
inlawrev-3310	958	42	due	due	ADP
inlawrev-3310	958	43	to	to	ADP
inlawrev-3310	958	44	this	this	DET
inlawrev-3310	958	45	failure	failure	NOUN
inlawrev-3310	958	46	,	,	PUNCT
inlawrev-3310	958	47	boshart	boshart	NOUN
inlawrev-3310	958	48	could	could	AUX
inlawrev-3310	958	49	not	not	PART
inlawrev-3310	958	50	adequately	adequately	ADV
inlawrev-3310	958	51	prepare	prepare	VERB
inlawrev-3310	958	52	for	for	ADP
inlawrev-3310	958	53	the	the	DET
inlawrev-3310	958	54	hearing.^^	hearing.^^	NOUN
inlawrev-3310	958	55	'	'	PUNCT
inlawrev-3310	958	56	the	the	DET
inlawrev-3310	958	57	petitioners	petitioner	NOUN
inlawrev-3310	958	58	remonstrated	remonstrate	VERB
inlawrev-3310	958	59	against	against	ADP
inlawrev-3310	958	60	the	the	DET
inlawrev-3310	958	61	project	project	NOUN
inlawrev-3310	958	62	following	follow	VERB
inlawrev-3310	958	63	the	the	DET
inlawrev-3310	958	64	procedures	procedure	NOUN
inlawrev-3310	958	65	of	of	ADP
inlawrev-3310	958	66	section	section	NOUN
inlawrev-3310	958	67	6	6	NUM
inlawrev-3310	958	68	-	-	SYM
inlawrev-3310	958	69	1.1	1.1	NUM
inlawrev-3310	958	70	-	-	PUNCT
inlawrev-3310	958	71	20	20	NUM
inlawrev-3310	958	72	-	-	SYM
inlawrev-3310	958	73	3.2	3.2	NUM
inlawrev-3310	958	74	of	of	ADP
inlawrev-3310	958	75	the	the	DET
inlawrev-3310	958	76	indiana	indiana	PROPN
inlawrev-3310	958	77	code	code	PROPN
inlawrev-3310	958	78	.	.	PUNCT
inlawrev-3310	959	1	the	the	DET
inlawrev-3310	959	2	petition	petition	NOUN
inlawrev-3310	959	3	process	process	NOUN
inlawrev-3310	959	4	concluded	conclude	VERB
inlawrev-3310	959	5	,	,	PUNCT
inlawrev-3310	959	6	and	and	CCONJ
inlawrev-3310	959	7	,	,	PUNCT
inlawrev-3310	959	8	shortly	shortly	ADV
inlawrev-3310	959	9	thereafter	thereafter	ADV
inlawrev-3310	959	10	,	,	PUNCT
inlawrev-3310	959	11	the	the	DET
inlawrev-3310	959	12	elkhart	elkhart	PROPN
inlawrev-3310	959	13	county	county	PROPN
inlawrev-3310	959	14	auditor	auditor	NOUN
inlawrev-3310	959	15	announced	announce	VERB
inlawrev-3310	959	16	that	that	SCONJ
inlawrev-3310	959	17	the	the	DET
inlawrev-3310	959	18	project	project	NOUN
inlawrev-3310	959	19	had	have	VERB
inlawrev-3310	959	20	314	314	NUM
inlawrev-3310	959	21	.	.	PUNCT
inlawrev-3310	960	1	i	i	PRON
inlawrev-3310	960	2	d.	d.	PROPN
inlawrev-3310	960	3	315	315	NUM
inlawrev-3310	960	4	.	.	PUNCT
inlawrev-3310	961	1	i	i	PRON
inlawrev-3310	961	2	d.	d.	PROPN
inlawrev-3310	961	3	at	at	ADP
inlawrev-3310	961	4	1385	1385	NUM
inlawrev-3310	961	5	.	.	PUNCT
inlawrev-3310	962	1	316	316	NUM
inlawrev-3310	962	2	.	.	PUNCT
inlawrev-3310	963	1	i	i	PRON
inlawrev-3310	963	2	d	d	PROPN
inlawrev-3310	963	3	317	317	NUM
inlawrev-3310	963	4	.	.	PUNCT
inlawrev-3310	964	1	i	i	PRON
inlawrev-3310	964	2	d	d	PROPN
inlawrev-3310	964	3	at	at	ADP
inlawrev-3310	964	4	1387	1387	NUM
inlawrev-3310	964	5	.	.	PUNCT
inlawrev-3310	965	1	318	318	NUM
inlawrev-3310	965	2	.	.	PUNCT
inlawrev-3310	966	1	i	i	PRON
inlawrev-3310	966	2	d	d	PROPN
inlawrev-3310	966	3	319	319	NUM
inlawrev-3310	966	4	.	.	PUNCT
inlawrev-3310	967	1	672	672	NUM
inlawrev-3310	967	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	967	3	499	499	NUM
inlawrev-3310	967	4	(	(	PUNCT
inlawrev-3310	967	5	ind	ind	NOUN
inlawrev-3310	967	6	.	.	PUNCT
inlawrev-3310	968	1	t.c	t.c	PROPN
inlawrev-3310	968	2	.	.	PROPN
inlawrev-3310	968	3	1996	1996	NUM
inlawrev-3310	968	4	)	)	PUNCT
inlawrev-3310	968	5	,	,	PUNCT
inlawrev-3310	968	6	320	320	NUM
inlawrev-3310	968	7	.	.	PUNCT
inlawrev-3310	969	1	i	i	PROPN
inlawrev-3310	969	2	d	d	PROPN
inlawrev-3310	969	3	321	321	NUM
inlawrev-3310	969	4	.	.	PUNCT
inlawrev-3310	970	1	i	i	PRON
inlawrev-3310	970	2	d	d	PROPN
inlawrev-3310	970	3	1998	1998	NUM
inlawrev-3310	970	4	]	]	PUNCT
inlawrev-3310	971	1	taxation	taxation	NOUN
inlawrev-3310	971	2	811	811	NUM
inlawrev-3310	971	3	more	more	ADJ
inlawrev-3310	971	4	signatures	signature	NOUN
inlawrev-3310	971	5	for	for	ADP
inlawrev-3310	971	6	it	it	PRON
inlawrev-3310	971	7	than	than	ADP
inlawrev-3310	971	8	against	against	ADP
inlawrev-3310	971	9	it	it	PRON
inlawrev-3310	971	10	,	,	PUNCT
inlawrev-3310	971	11	and	and	CCONJ
inlawrev-3310	971	12	as	as	SCONJ
inlawrev-3310	971	13	required	require	VERB
inlawrev-3310	971	14	by	by	ADP
inlawrev-3310	971	15	section	section	NOUN
inlawrev-3310	971	16	6	6	NUM
inlawrev-3310	971	17	-	-	SYM
inlawrev-3310	971	18	1.1	1.1	NUM
inlawrev-3310	971	19	-	-	PUNCT
inlawrev-3310	971	20	19	19	NUM
inlawrev-3310	971	21	-	-	SYM
inlawrev-3310	971	22	8	8	NUM
inlawrev-3310	971	23	of	of	ADP
inlawrev-3310	971	24	the	the	DET
inlawrev-3310	971	25	indiana	indiana	PROPN
inlawrev-3310	971	26	code	code	PROPN
inlawrev-3310	971	27	,	,	PUNCT
inlawrev-3310	971	28	the	the	DET
inlawrev-3310	971	29	goshen	goshen	PROPN
inlawrev-3310	971	30	community	community	PROPN
inlawrev-3310	971	31	schools	school	NOUN
inlawrev-3310	971	32	petitioned	petition	VERB
inlawrev-3310	971	33	the	the	DET
inlawrev-3310	971	34	isbtc	isbtc	NOUN
inlawrev-3310	971	35	for	for	ADP
inlawrev-3310	971	36	approval	approval	NOUN
inlawrev-3310	971	37	of	of	ADP
inlawrev-3310	971	38	the	the	DET
inlawrev-3310	971	39	proposed	propose	VERB
inlawrev-3310	971	40	lease	lease	NOUN
inlawrev-3310	971	41	rental	rental	NOUN
inlawrev-3310	971	42	agreement	agreement	NOUN
inlawrev-3310	971	43	in	in	ADP
inlawrev-3310	971	44	connection	connection	NOUN
inlawrev-3310	971	45	with	with	ADP
inlawrev-3310	971	46	the	the	DET
inlawrev-3310	971	47	construction	construction	NOUN
inlawrev-3310	971	48	project.^^^	project.^^^	VERB
inlawrev-3310	971	49	the	the	DET
inlawrev-3310	971	50	isbtc	isbtc	NOUN
inlawrev-3310	971	51	referred	refer	VERB
inlawrev-3310	971	52	the	the	DET
inlawrev-3310	971	53	petition	petition	NOUN
inlawrev-3310	971	54	to	to	ADP
inlawrev-3310	971	55	the	the	DET
inlawrev-3310	971	56	property	property	NOUN
inlawrev-3310	971	57	tax	tax	NOUN
inlawrev-3310	971	58	control	control	PROPN
inlawrev-3310	971	59	board	board	PROPN
inlawrev-3310	971	60	(	(	PUNCT
inlawrev-3310	971	61	control	control	PROPN
inlawrev-3310	971	62	board	board	PROPN
inlawrev-3310	971	63	)	)	PUNCT
inlawrev-3310	971	64	for	for	ADP
inlawrev-3310	971	65	the	the	DET
inlawrev-3310	971	66	latter	latter	NOUN
inlawrev-3310	971	67	's	's	PART
inlawrev-3310	971	68	recommendation	recommendation	NOUN
inlawrev-3310	971	69	per	per	ADP
inlawrev-3310	971	70	section	section	NOUN
inlawrev-3310	971	71	6	6	NUM
inlawrev-3310	971	72	-	-	PUNCT
inlawrev-3310	971	73	l.l-19	l.l-19	PROPN
inlawrev-3310	971	74	-	-	PUNCT
inlawrev-3310	971	75	8(b	8(b	NUM
inlawrev-3310	971	76	)	)	PUNCT
inlawrev-3310	971	77	of	of	ADP
inlawrev-3310	971	78	the	the	DET
inlawrev-3310	971	79	indiana	indiana	PROPN
inlawrev-3310	971	80	code.^^^	code.^^^	PROPN
inlawrev-3310	971	81	before	before	ADP
inlawrev-3310	971	82	the	the	DET
inlawrev-3310	971	83	control	control	PROPN
inlawrev-3310	971	84	board	board	PROPN
inlawrev-3310	971	85	's	's	PART
inlawrev-3310	971	86	hearing	hearing	NOUN
inlawrev-3310	971	87	,	,	PUNCT
inlawrev-3310	971	88	certain	certain	ADJ
inlawrev-3310	971	89	petitioners	petitioner	NOUN
inlawrev-3310	971	90	expressed	express	VERB
inlawrev-3310	971	91	their	their	PRON
inlawrev-3310	971	92	concerns	concern	NOUN
inlawrev-3310	971	93	regarding	regard	VERB
inlawrev-3310	971	94	the	the	DET
inlawrev-3310	971	95	availability	availability	NOUN
inlawrev-3310	971	96	of	of	ADP
inlawrev-3310	971	97	documents	document	NOUN
inlawrev-3310	971	98	relating	relate	VERB
inlawrev-3310	971	99	to	to	ADP
inlawrev-3310	971	100	the	the	DET
inlawrev-3310	971	101	lease	lease	NOUN
inlawrev-3310	971	102	.	.	PUNCT
inlawrev-3310	972	1	goshen	goshen	PROPN
inlawrev-3310	972	2	community	community	PROPN
inlawrev-3310	972	3	schools	school	NOUN
inlawrev-3310	972	4	refused	refuse	VERB
inlawrev-3310	972	5	to	to	PART
inlawrev-3310	972	6	produce	produce	VERB
inlawrev-3310	972	7	certain	certain	ADJ
inlawrev-3310	972	8	documents	document	NOUN
inlawrev-3310	972	9	on	on	ADP
inlawrev-3310	972	10	the	the	DET
inlawrev-3310	972	11	basis	basis	NOUN
inlawrev-3310	972	12	that	that	SCONJ
inlawrev-3310	972	13	the	the	DET
inlawrev-3310	972	14	records	record	NOUN
inlawrev-3310	972	15	were	be	AUX
inlawrev-3310	972	16	exempt	exempt	ADJ
inlawrev-3310	972	17	from	from	ADP
inlawrev-3310	972	18	inspection	inspection	NOUN
inlawrev-3310	972	19	under	under	ADP
inlawrev-3310	972	20	section	section	NOUN
inlawrev-3310	972	21	5	5	NUM
inlawrev-3310	972	22	-	-	SYM
inlawrev-3310	972	23	14	14	NUM
inlawrev-3310	972	24	-	-	PUNCT
inlawrev-3310	972	25	3	3	NUM
inlawrev-3310	972	26	-	-	SYM
inlawrev-3310	972	27	4	4	NUM
inlawrev-3310	972	28	ofthe	ofthe	PROPN
inlawrev-3310	972	29	indiana	indiana	PROPN
inlawrev-3310	972	30	code	code	PROPN
inlawrev-3310	972	31	.	.	PUNCT
inlawrev-3310	973	1	the	the	DET
inlawrev-3310	973	2	petitioners	petitioner	NOUN
inlawrev-3310	973	3	,	,	PUNCT
inlawrev-3310	973	4	pursuant	pursuant	ADJ
inlawrev-3310	973	5	to	to	ADP
inlawrev-3310	973	6	indiana	indiana	PROPN
inlawrev-3310	973	7	trial	trial	PROPN
inlawrev-3310	973	8	rule	rule	NOUN
inlawrev-3310	973	9	28(f	28(f	NOUN
inlawrev-3310	973	10	)	)	PUNCT
inlawrev-3310	973	11	,	,	PUNCT
inlawrev-3310	973	12	asked	ask	VERB
inlawrev-3310	973	13	the	the	DET
inlawrev-3310	973	14	isbtc	isbtc	NOUN
inlawrev-3310	973	15	to	to	PART
inlawrev-3310	973	16	issue	issue	VERB
inlawrev-3310	973	17	subpoenas	subpoenas	PROPN
inlawrev-3310	973	18	duces	duce	NOUN
inlawrev-3310	973	19	tecum	tecum	NOUN
inlawrev-3310	973	20	and	and	CCONJ
inlawrev-3310	973	21	schedule	schedule	VERB
inlawrev-3310	973	22	the	the	DET
inlawrev-3310	973	23	depositions	deposition	NOUN
inlawrev-3310	973	24	of	of	ADP
inlawrev-3310	973	25	several	several	ADJ
inlawrev-3310	973	26	school	school	NOUN
inlawrev-3310	973	27	officials	official	NOUN
inlawrev-3310	973	28	and	and	CCONJ
inlawrev-3310	973	29	independent	independent	ADJ
inlawrev-3310	973	30	contractors.^^"^	contractors.^^"^	NOUN
inlawrev-3310	973	31	the	the	DET
inlawrev-3310	973	32	isbtc	isbtc	NOUN
inlawrev-3310	973	33	declined	decline	VERB
inlawrev-3310	973	34	to	to	PART
inlawrev-3310	973	35	issue	issue	VERB
inlawrev-3310	973	36	the	the	DET
inlawrev-3310	973	37	subpoenas	subpoena	NOUN
inlawrev-3310	973	38	.	.	PUNCT
inlawrev-3310	974	1	therefore	therefore	ADV
inlawrev-3310	974	2	,	,	PUNCT
inlawrev-3310	974	3	the	the	DET
inlawrev-3310	974	4	petitioners	petitioner	NOUN
inlawrev-3310	974	5	filed	file	VERB
inlawrev-3310	974	6	suit	suit	NOUN
inlawrev-3310	974	7	against	against	ADP
inlawrev-3310	974	8	the	the	DET
inlawrev-3310	974	9	isbtc	isbtc	NOUN
inlawrev-3310	974	10	in	in	ADP
inlawrev-3310	974	11	the	the	DET
inlawrev-3310	974	12	county	county	NOUN
inlawrev-3310	974	13	circuit	circuit	NOUN
inlawrev-3310	974	14	court	court	NOUN
inlawrev-3310	974	15	in	in	ADP
inlawrev-3310	974	16	order	order	NOUN
inlawrev-3310	974	17	to	to	PART
inlawrev-3310	974	18	stay	stay	VERB
inlawrev-3310	974	19	the	the	DET
inlawrev-3310	974	20	control	control	NOUN
inlawrev-3310	974	21	board	board	PROPN
inlawrev-3310	974	22	hearing	hear	VERB
inlawrev-3310	974	23	pending	pende	VERB
inlawrev-3310	974	24	discovery	discovery	NOUN
inlawrev-3310	974	25	.	.	PUNCT
inlawrev-3310	975	1	the	the	DET
inlawrev-3310	975	2	circuit	circuit	NOUN
inlawrev-3310	975	3	court	court	NOUN
inlawrev-3310	975	4	dismissed	dismiss	VERB
inlawrev-3310	975	5	the	the	DET
inlawrev-3310	975	6	suit	suit	NOUN
inlawrev-3310	975	7	after	after	ADP
inlawrev-3310	975	8	a	a	DET
inlawrev-3310	975	9	hearing	hearing	NOUN
inlawrev-3310	975	10	,	,	PUNCT
inlawrev-3310	975	11	and	and	CCONJ
inlawrev-3310	975	12	,	,	PUNCT
inlawrev-3310	975	13	the	the	DET
inlawrev-3310	975	14	next	next	ADJ
inlawrev-3310	975	15	day	day	NOUN
inlawrev-3310	975	16	,	,	PUNCT
inlawrev-3310	975	17	the	the	DET
inlawrev-3310	975	18	control	control	PROPN
inlawrev-3310	975	19	board	board	PROPN
inlawrev-3310	975	20	held	hold	VERB
inlawrev-3310	975	21	its	its	PRON
inlawrev-3310	975	22	hearing	hearing	NOUN
inlawrev-3310	975	23	.	.	PUNCT
inlawrev-3310	976	1	counsel	counsel	NOUN
inlawrev-3310	976	2	for	for	ADP
inlawrev-3310	976	3	the	the	DET
inlawrev-3310	976	4	petitioners	petitioner	NOUN
inlawrev-3310	976	5	again	again	ADV
inlawrev-3310	976	6	argued	argue	VERB
inlawrev-3310	976	7	that	that	SCONJ
inlawrev-3310	976	8	the	the	DET
inlawrev-3310	976	9	petitioners	petitioner	NOUN
inlawrev-3310	976	10	had	have	AUX
inlawrev-3310	976	11	been	be	AUX
inlawrev-3310	976	12	denied	deny	VERB
inlawrev-3310	976	13	documents	document	NOUN
inlawrev-3310	976	14	by	by	ADP
inlawrev-3310	976	15	goshen	goshen	PROPN
inlawrev-3310	976	16	community	community	PROPN
inlawrev-3310	976	17	schools	school	NOUN
inlawrev-3310	976	18	.	.	PUNCT
inlawrev-3310	977	1	the	the	DET
inlawrev-3310	977	2	control	control	PROPN
inlawrev-3310	977	3	board	board	PROPN
inlawrev-3310	977	4	recommended	recommend	VERB
inlawrev-3310	977	5	approval	approval	NOUN
inlawrev-3310	977	6	of	of	ADP
inlawrev-3310	977	7	the	the	DET
inlawrev-3310	977	8	lease	lease	NOUN
inlawrev-3310	977	9	agreement	agreement	NOUN
inlawrev-3310	977	10	,	,	PUNCT
inlawrev-3310	977	11	and	and	CCONJ
inlawrev-3310	977	12	ultimately	ultimately	ADV
inlawrev-3310	977	13	,	,	PUNCT
inlawrev-3310	977	14	the	the	DET
inlawrev-3310	977	15	isbtc	isbtc	NOUN
inlawrev-3310	977	16	approved	approve	VERB
inlawrev-3310	977	17	the	the	DET
inlawrev-3310	977	18	lease	lease	NOUN
inlawrev-3310	977	19	rental	rental	NOUN
inlawrev-3310	977	20	agreement.^^^	agreement.^^^	PROPN
inlawrev-3310	977	21	the	the	DET
inlawrev-3310	977	22	petitioners	petitioner	NOUN
inlawrev-3310	977	23	then	then	ADV
inlawrev-3310	977	24	filed	file	VERB
inlawrev-3310	977	25	an	an	DET
inlawrev-3310	977	26	original	original	ADJ
inlawrev-3310	977	27	tax	tax	NOUN
inlawrev-3310	977	28	appeal	appeal	NOUN
inlawrev-3310	977	29	in	in	ADP
inlawrev-3310	977	30	this	this	DET
inlawrev-3310	977	31	court	court	NOUN
inlawrev-3310	977	32	and	and	CCONJ
inlawrev-3310	977	33	filed	file	VERB
inlawrev-3310	977	34	a	a	DET
inlawrev-3310	977	35	motion	motion	NOUN
inlawrev-3310	977	36	forjudgment	forjudgment	NOUN
inlawrev-3310	977	37	on	on	ADP
inlawrev-3310	977	38	the	the	DET
inlawrev-3310	977	39	pleadings	pleading	NOUN
inlawrev-3310	977	40	under	under	ADP
inlawrev-3310	977	41	indiana	indiana	PROPN
inlawrev-3310	977	42	trial	trial	NOUN
inlawrev-3310	977	43	rule	rule	NOUN
inlawrev-3310	977	44	12(c	12(c	NUM
inlawrev-3310	977	45	)	)	PUNCT
inlawrev-3310	977	46	.	.	PUNCT
inlawrev-3310	978	1	the	the	DET
inlawrev-3310	978	2	court	court	NOUN
inlawrev-3310	978	3	stated	state	VERB
inlawrev-3310	978	4	that	that	SCONJ
inlawrev-3310	978	5	the	the	DET
inlawrev-3310	978	6	petitioners	petitioner	NOUN
inlawrev-3310	978	7	'	'	PART
inlawrev-3310	978	8	case	case	NOUN
inlawrev-3310	978	9	should	should	AUX
inlawrev-3310	978	10	have	have	AUX
inlawrev-3310	978	11	ended	end	VERB
inlawrev-3310	978	12	under	under	ADP
inlawrev-3310	978	13	section	section	NOUN
inlawrev-3310	978	14	6	6	NUM
inlawrev-3310	978	15	-	-	SYM
inlawrev-3310	978	16	1.1	1.1	NUM
inlawrev-3310	978	17	-	-	PUNCT
inlawrev-3310	978	18	20	20	NUM
inlawrev-3310	978	19	-	-	PUNCT
inlawrev-3310	978	20	3.2(7	3.2(7	NUM
inlawrev-3310	978	21	)	)	PUNCT
inlawrev-3310	978	22	ofthe	ofthe	PROPN
inlawrev-3310	978	23	indiana	indiana	PROPN
inlawrev-3310	978	24	code	code	PROPN
inlawrev-3310	978	25	when	when	SCONJ
inlawrev-3310	978	26	the	the	DET
inlawrev-3310	978	27	elkhart	elkhart	PROPN
inlawrev-3310	978	28	county	county	PROPN
inlawrev-3310	978	29	auditor	auditor	NOUN
inlawrev-3310	978	30	's	's	PART
inlawrev-3310	978	31	office	office	NOUN
inlawrev-3310	978	32	announced	announce	VERB
inlawrev-3310	978	33	that	that	SCONJ
inlawrev-3310	978	34	the	the	DET
inlawrev-3310	978	35	project	project	NOUN
inlawrev-3310	978	36	had	have	VERB
inlawrev-3310	978	37	more	more	ADJ
inlawrev-3310	978	38	signatures	signature	NOUN
inlawrev-3310	978	39	for	for	ADP
inlawrev-3310	978	40	the	the	DET
inlawrev-3310	978	41	project	project	NOUN
inlawrev-3310	978	42	than	than	ADP
inlawrev-3310	978	43	against	against	ADP
inlawrev-3310	978	44	the	the	DET
inlawrev-3310	978	45	project.^^^	project.^^^	NOUN
inlawrev-3310	978	46	however	however	ADV
inlawrev-3310	978	47	,	,	PUNCT
inlawrev-3310	978	48	322	322	NUM
inlawrev-3310	978	49	.	.	PUNCT
inlawrev-3310	979	1	i	i	PRON
inlawrev-3310	979	2	d.	d.	PROPN
inlawrev-3310	979	3	at	at	ADP
inlawrev-3310	979	4	500	500	NUM
inlawrev-3310	979	5	(	(	PUNCT
inlawrev-3310	979	6	citing	cite	VERB
inlawrev-3310	979	7	ind	ind	NOUN
inlawrev-3310	979	8	.	.	PUNCT
inlawrev-3310	980	1	code	code	PROPN
inlawrev-3310	980	2	ann	ann	PROPN
inlawrev-3310	980	3	.	.	PUNCT
inlawrev-3310	981	1	§	§	PROPN
inlawrev-3310	981	2	6	6	NUM
inlawrev-3310	981	3	-	-	SYM
inlawrev-3310	981	4	1.1	1.1	NUM
inlawrev-3310	981	5	-	-	PUNCT
inlawrev-3310	981	6	19	19	NUM
inlawrev-3310	981	7	-	-	SYM
inlawrev-3310	981	8	8	8	NUM
inlawrev-3310	981	9	(	(	PUNCT
inlawrev-3310	981	10	west	west	NOUN
inlawrev-3310	981	11	supp	supp	PROPN
inlawrev-3310	981	12	.	.	PUNCT
inlawrev-3310	981	13	1996	1996	NUM
inlawrev-3310	981	14	)	)	PUNCT
inlawrev-3310	981	15	)	)	PUNCT
inlawrev-3310	981	16	.	.	PUNCT
inlawrev-3310	982	1	323	323	NUM
inlawrev-3310	982	2	.	.	PUNCT
inlawrev-3310	983	1	i	i	PRON
inlawrev-3310	983	2	d.	d.	PROPN
inlawrev-3310	983	3	(	(	PUNCT
inlawrev-3310	983	4	citing	cite	VERB
inlawrev-3310	983	5	ind	ind	NOUN
inlawrev-3310	983	6	.	.	PUNCT
inlawrev-3310	984	1	code	code	PROPN
inlawrev-3310	984	2	ann	ann	PROPN
inlawrev-3310	984	3	.	.	PUNCT
inlawrev-3310	985	1	§	§	PROPN
inlawrev-3310	985	2	6	6	NUM
inlawrev-3310	985	3	-	-	PUNCT
inlawrev-3310	985	4	l.l-19	l.l-19	PROPN
inlawrev-3310	985	5	-	-	PUNCT
inlawrev-3310	985	6	8(b	8(b	NUM
inlawrev-3310	985	7	)	)	PUNCT
inlawrev-3310	985	8	(	(	PUNCT
inlawrev-3310	985	9	west	west	NOUN
inlawrev-3310	985	10	supp	supp	PROPN
inlawrev-3310	985	11	.	.	PUNCT
inlawrev-3310	985	12	1996	1996	NUM
inlawrev-3310	985	13	)	)	PUNCT
inlawrev-3310	985	14	)	)	PUNCT
inlawrev-3310	985	15	.	.	PUNCT
inlawrev-3310	986	1	324	324	NUM
inlawrev-3310	986	2	.	.	PUNCT
inlawrev-3310	987	1	i	i	PRON
inlawrev-3310	987	2	d.	d.	PROPN
inlawrev-3310	987	3	(	(	PUNCT
inlawrev-3310	987	4	citing	cite	VERB
inlawrev-3310	987	5	ind	ind	NOUN
inlawrev-3310	987	6	.	.	PUNCT
inlawrev-3310	988	1	t.r	t.r	PROPN
inlawrev-3310	988	2	.	.	PROPN
inlawrev-3310	988	3	28(f	28(f	NUM
inlawrev-3310	988	4	)	)	PUNCT
inlawrev-3310	988	5	)	)	PUNCT
inlawrev-3310	988	6	.	.	PUNCT
inlawrev-3310	989	1	trial	trial	NOUN
inlawrev-3310	989	2	rule	rule	NOUN
inlawrev-3310	989	3	28(f	28(f	NOUN
inlawrev-3310	989	4	)	)	PUNCT
inlawrev-3310	989	5	states	state	NOUN
inlawrev-3310	989	6	in	in	ADP
inlawrev-3310	989	7	pertinent	pertinent	ADJ
inlawrev-3310	989	8	part	part	NOUN
inlawrev-3310	989	9	:	:	PUNCT
inlawrev-3310	989	10	discovery	discovery	NOUN
inlawrev-3310	989	11	proceedings	proceeding	NOUN
inlawrev-3310	989	12	before	before	ADP
inlawrev-3310	989	13	administrative	administrative	ADJ
inlawrev-3310	989	14	agencies	agency	NOUN
inlawrev-3310	989	15	.	.	PUNCT
inlawrev-3310	990	1	whenever	whenever	SCONJ
inlawrev-3310	990	2	an	an	DET
inlawrev-3310	990	3	adjudicatory	adjudicatory	ADJ
inlawrev-3310	990	4	hearing	hearing	NOUN
inlawrev-3310	990	5	,	,	PUNCT
inlawrev-3310	990	6	including	include	VERB
inlawrev-3310	990	7	any	any	DET
inlawrev-3310	990	8	hearing	hearing	NOUN
inlawrev-3310	990	9	in	in	ADP
inlawrev-3310	990	10	any	any	DET
inlawrev-3310	990	11	proceeding	proceeding	NOUN
inlawrev-3310	990	12	subject	subject	NOUN
inlawrev-3310	990	13	to	to	ADP
inlawrev-3310	990	14	judicial	judicial	ADJ
inlawrev-3310	990	15	review	review	NOUN
inlawrev-3310	990	16	,	,	PUNCT
inlawrev-3310	990	17	is	be	AUX
inlawrev-3310	990	18	held	hold	VERB
inlawrev-3310	990	19	by	by	ADP
inlawrev-3310	990	20	or	or	CCONJ
inlawrev-3310	990	21	before	before	ADP
inlawrev-3310	990	22	an	an	DET
inlawrev-3310	990	23	administrative	administrative	ADJ
inlawrev-3310	990	24	agency	agency	NOUN
inlawrev-3310	990	25	,	,	PUNCT
inlawrev-3310	990	26	any	any	DET
inlawrev-3310	990	27	party	party	NOUN
inlawrev-3310	990	28	to	to	ADP
inlawrev-3310	990	29	that	that	DET
inlawrev-3310	990	30	adjudicatory	adjudicatory	ADJ
inlawrev-3310	990	31	hearing	hearing	NOUN
inlawrev-3310	990	32	shall	shall	AUX
inlawrev-3310	990	33	be	be	AUX
inlawrev-3310	990	34	entitled	entitle	VERB
inlawrev-3310	990	35	to	to	PART
inlawrev-3310	990	36	use	use	VERB
inlawrev-3310	990	37	the	the	DET
inlawrev-3310	990	38	discovery	discovery	NOUN
inlawrev-3310	990	39	provisions	provision	NOUN
inlawrev-3310	990	40	of	of	ADP
inlawrev-3310	990	41	rules	rule	NOUN
inlawrev-3310	990	42	26	26	NUM
inlawrev-3310	990	43	through	through	ADP
inlawrev-3310	990	44	37	37	NUM
inlawrev-3310	990	45	of	of	ADP
inlawrev-3310	990	46	the	the	DET
inlawrev-3310	990	47	indiana	indiana	PROPN
inlawrev-3310	990	48	rules	rule	NOUN
inlawrev-3310	990	49	of	of	ADP
inlawrev-3310	990	50	trial	trial	NOUN
inlawrev-3310	990	51	procedure	procedure	NOUN
inlawrev-3310	990	52	.	.	PUNCT
inlawrev-3310	991	1	such	such	ADJ
inlawrev-3310	991	2	discovery	discovery	NOUN
inlawrev-3310	991	3	may	may	AUX
inlawrev-3310	991	4	include	include	VERB
inlawrev-3310	991	5	any	any	DET
inlawrev-3310	991	6	relevant	relevant	ADJ
inlawrev-3310	991	7	matter	matter	NOUN
inlawrev-3310	991	8	in	in	ADP
inlawrev-3310	991	9	the	the	DET
inlawrev-3310	991	10	custody	custody	NOUN
inlawrev-3310	991	11	and	and	CCONJ
inlawrev-3310	991	12	control	control	NOUN
inlawrev-3310	991	13	of	of	ADP
inlawrev-3310	991	14	the	the	DET
inlawrev-3310	991	15	administrative	administrative	ADJ
inlawrev-3310	991	16	agency	agency	NOUN
inlawrev-3310	991	17	.	.	PUNCT
inlawrev-3310	992	1	t.r	t.r	PROPN
inlawrev-3310	992	2	.	.	PROPN
inlawrev-3310	992	3	28	28	NUM
inlawrev-3310	992	4	(	(	PUNCT
inlawrev-3310	992	5	f	f	NOUN
inlawrev-3310	992	6	)	)	PUNCT
inlawrev-3310	992	7	.	.	PUNCT
inlawrev-3310	993	1	325	325	NUM
inlawrev-3310	993	2	.	.	PUNCT
inlawrev-3310	993	3	boshart	boshart	NOUN
inlawrev-3310	993	4	,	,	PUNCT
inlawrev-3310	993	5	672	672	NUM
inlawrev-3310	993	6	n.e.2d	n.e.2d	NOUN
inlawrev-3310	993	7	at	at	ADP
inlawrev-3310	993	8	500	500	NUM
inlawrev-3310	993	9	.	.	PUNCT
inlawrev-3310	994	1	326	326	NUM
inlawrev-3310	994	2	.	.	PUNCT
inlawrev-3310	995	1	i	i	PRON
inlawrev-3310	995	2	d.	d.	PROPN
inlawrev-3310	995	3	at	at	ADP
inlawrev-3310	995	4	501	501	NUM
inlawrev-3310	995	5	.	.	PUNCT
inlawrev-3310	996	1	the	the	DET
inlawrev-3310	996	2	statute	statute	NOUN
inlawrev-3310	996	3	provided	provide	VERB
inlawrev-3310	996	4	,	,	PUNCT
inlawrev-3310	996	5	in	in	ADP
inlawrev-3310	996	6	part	part	NOUN
inlawrev-3310	996	7	:	:	PUNCT
inlawrev-3310	996	8	after	after	SCONJ
inlawrev-3310	996	9	a	a	DET
inlawrev-3310	996	10	political	political	ADJ
inlawrev-3310	996	11	subdivision	subdivision	NOUN
inlawrev-3310	996	12	has	have	AUX
inlawrev-3310	996	13	gone	go	VERB
inlawrev-3310	996	14	through	through	ADP
inlawrev-3310	996	15	the	the	DET
inlawrev-3310	996	16	petition	petition	NOUN
inlawrev-3310	996	17	and	and	CCONJ
inlawrev-3310	996	18	remonstrance	remonstrance	NOUN
inlawrev-3310	996	19	process	process	NOUN
inlawrev-3310	996	20	set	set	VERB
inlawrev-3310	996	21	forth	forth	ADP
inlawrev-3310	996	22	in	in	ADP
inlawrev-3310	996	23	this	this	DET
inlawrev-3310	996	24	section	section	NOUN
inlawrev-3310	996	25	,	,	PUNCT
inlawrev-3310	996	26	the	the	DET
inlawrev-3310	996	27	political	political	ADJ
inlawrev-3310	996	28	subdivision	subdivision	NOUN
inlawrev-3310	996	29	is	be	AUX
inlawrev-3310	996	30	not	not	PART
inlawrev-3310	996	31	required	require	VERB
inlawrev-3310	996	32	to	to	PART
inlawrev-3310	996	33	follow	follow	VERB
inlawrev-3310	996	34	any	any	DET
inlawrev-3310	996	35	other	other	ADJ
inlawrev-3310	996	36	remonstrance	remonstrance	NOUN
inlawrev-3310	996	37	or	or	CCONJ
inlawrev-3310	996	38	objection	objection	NOUN
inlawrev-3310	996	39	procedures	procedure	NOUN
inlawrev-3310	996	40	under	under	ADP
inlawrev-3310	996	41	any	any	DET
inlawrev-3310	996	42	other	other	ADJ
inlawrev-3310	996	43	law	law	NOUN
inlawrev-3310	996	44	relating	relate	VERB
inlawrev-3310	996	45	to	to	ADP
inlawrev-3310	996	46	bonds	bond	NOUN
inlawrev-3310	996	47	or	or	CCONJ
inlawrev-3310	996	48	leases	lease	NOUN
inlawrev-3310	996	49	designed	design	VERB
inlawrev-3310	996	50	to	to	PART
inlawrev-3310	996	51	protect	protect	VERB
inlawrev-3310	996	52	owners	owner	NOUN
inlawrev-3310	996	53	of	of	ADP
inlawrev-3310	996	54	real	real	ADJ
inlawrev-3310	996	55	property	property	NOUN
inlawrev-3310	996	56	within	within	ADP
inlawrev-3310	996	57	the	the	DET
inlawrev-3310	996	58	political	political	ADJ
inlawrev-3310	996	59	subdivision	subdivision	NOUN
inlawrev-3310	996	60	from	from	ADP
inlawrev-3310	996	61	the	the	DET
inlawrev-3310	996	62	imposition	imposition	NOUN
inlawrev-3310	996	63	of	of	ADP
inlawrev-3310	996	64	property	property	NOUN
inlawrev-3310	996	65	taxes	taxis	NOUN
inlawrev-3310	996	66	to	to	PART
inlawrev-3310	996	67	pay	pay	VERB
inlawrev-3310	996	68	debt	debt	NOUN
inlawrev-3310	996	69	service	service	NOUN
inlawrev-3310	996	70	or	or	CCONJ
inlawrev-3310	996	71	lease	lease	NOUN
inlawrev-3310	996	72	rentals	rental	NOUN
inlawrev-3310	996	73	.	.	PUNCT
inlawrev-3310	997	1	however	however	ADV
inlawrev-3310	997	2	,	,	PUNCT
inlawrev-3310	997	3	the	the	DET
inlawrev-3310	997	4	political	political	ADJ
inlawrev-3310	997	5	subdivision	subdivision	NOUN
inlawrev-3310	997	6	must	must	AUX
inlawrev-3310	997	7	still	still	ADV
inlawrev-3310	997	8	receive	receive	VERB
inlawrev-3310	997	9	the	the	DET
inlawrev-3310	997	10	approval	approval	NOUN
inlawrev-3310	997	11	of	of	ADP
inlawrev-3310	997	12	the	the	DET
inlawrev-3310	997	13	[	[	X
inlawrev-3310	997	14	isbtc	isbtc	NOUN
inlawrev-3310	997	15	]	]	PUNCT
inlawrev-3310	997	16	required	require	VERB
inlawrev-3310	997	17	by	by	ADP
inlawrev-3310	997	18	.	.	PUNCT
inlawrev-3310	997	19	.	.	PUNCT
inlawrev-3310	997	20	.	.	PUNCT
inlawrev-3310	998	1	ic	ic	PROPN
inlawrev-3310	998	2	6	6	NUM
inlawrev-3310	998	3	-	-	SYM
inlawrev-3310	998	4	1.1	1.1	NUM
inlawrev-3310	998	5	-	-	PUNCT
inlawrev-3310	998	6	19	19	NUM
inlawrev-3310	998	7	-	-	SYM
inlawrev-3310	998	8	8	8	NUM
inlawrev-3310	998	9	.	.	PUNCT
inlawrev-3310	999	1	ind	ind	PROPN
inlawrev-3310	999	2	.	.	PUNCT
inlawrev-3310	1000	1	code	code	PROPN
inlawrev-3310	1000	2	§	§	PROPN
inlawrev-3310	1000	3	6.1.1	6.1.1	NUM
inlawrev-3310	1000	4	-	-	SYM
inlawrev-3310	1000	5	20	20	NUM
inlawrev-3310	1000	6	-	-	PUNCT
inlawrev-3310	1000	7	3.2(7	3.2(7	NUM
inlawrev-3310	1000	8	)	)	PUNCT
inlawrev-3310	1000	9	(	(	PUNCT
inlawrev-3310	1000	10	1993	1993	NUM
inlawrev-3310	1000	11	)	)	PUNCT
inlawrev-3310	1000	12	.	.	PUNCT
inlawrev-3310	1001	1	812	812	NUM
inlawrev-3310	1001	2	indiana	indiana	PROPN
inlawrev-3310	1001	3	law	law	PROPN
inlawrev-3310	1001	4	review	review	NOUN
inlawrev-3310	1001	5	[	[	X
inlawrev-3310	1001	6	vol	vol	NOUN
inlawrev-3310	1001	7	.	.	PUNCT
inlawrev-3310	1001	8	31:781	31:781	NUM
inlawrev-3310	1002	1	the	the	DET
inlawrev-3310	1002	2	court	court	NOUN
inlawrev-3310	1002	3	observed	observe	VERB
inlawrev-3310	1002	4	that	that	SCONJ
inlawrev-3310	1002	5	the	the	DET
inlawrev-3310	1002	6	petitioners	petitioner	NOUN
inlawrev-3310	1002	7	had	have	VERB
inlawrev-3310	1002	8	their	their	PRON
inlawrev-3310	1002	9	chance	chance	NOUN
inlawrev-3310	1002	10	to	to	PART
inlawrev-3310	1002	11	stop	stop	VERB
inlawrev-3310	1002	12	the	the	DET
inlawrev-3310	1002	13	project	project	NOUN
inlawrev-3310	1002	14	but	but	CCONJ
inlawrev-3310	1002	15	failed	fail	VERB
inlawrev-3310	1002	16	to	to	PART
inlawrev-3310	1002	17	convince	convince	VERB
inlawrev-3310	1002	18	a	a	DET
inlawrev-3310	1002	19	sufficient	sufficient	ADJ
inlawrev-3310	1002	20	number	number	NOUN
inlawrev-3310	1002	21	of	of	ADP
inlawrev-3310	1002	22	their	their	PRON
inlawrev-3310	1002	23	neighbors	neighbor	NOUN
inlawrev-3310	1002	24	of	of	ADP
inlawrev-3310	1002	25	the	the	DET
inlawrev-3310	1002	26	wisdom	wisdom	NOUN
inlawrev-3310	1002	27	of	of	ADP
inlawrev-3310	1002	28	their	their	PRON
inlawrev-3310	1002	29	position	position	NOUN
inlawrev-3310	1002	30	.	.	PUNCT
inlawrev-3310	1003	1	thus	thus	ADV
inlawrev-3310	1003	2	,	,	PUNCT
inlawrev-3310	1003	3	the	the	DET
inlawrev-3310	1003	4	court	court	NOUN
inlawrev-3310	1003	5	could	could	AUX
inlawrev-3310	1003	6	find	find	VERB
inlawrev-3310	1003	7	no	no	DET
inlawrev-3310	1003	8	legal	legal	ADJ
inlawrev-3310	1003	9	basis	basis	NOUN
inlawrev-3310	1003	10	for	for	ADP
inlawrev-3310	1003	11	the	the	DET
inlawrev-3310	1003	12	petitioners	petitioner	NOUN
inlawrev-3310	1003	13	'	'	PART
inlawrev-3310	1003	14	assumption	assumption	NOUN
inlawrev-3310	1003	15	that	that	SCONJ
inlawrev-3310	1003	16	they	they	PRON
inlawrev-3310	1003	17	were	be	AUX
inlawrev-3310	1003	18	parties	party	NOUN
inlawrev-3310	1003	19	to	to	ADP
inlawrev-3310	1003	20	the	the	DET
inlawrev-3310	1003	21	process	process	NOUN
inlawrev-3310	1003	22	once	once	SCONJ
inlawrev-3310	1003	23	the	the	DET
inlawrev-3310	1003	24	votes	vote	NOUN
inlawrev-3310	1003	25	had	have	AUX
inlawrev-3310	1003	26	been	be	AUX
inlawrev-3310	1003	27	counted	count	VERB
inlawrev-3310	1003	28	against	against	ADP
inlawrev-3310	1003	29	them	they	PRON
inlawrev-3310	1003	30	.	.	PUNCT
inlawrev-3310	1004	1	therefore	therefore	ADV
inlawrev-3310	1004	2	,	,	PUNCT
inlawrev-3310	1004	3	assuming	assume	VERB
inlawrev-3310	1004	4	that	that	SCONJ
inlawrev-3310	1004	5	the	the	DET
inlawrev-3310	1004	6	hearing	hearing	NOUN
inlawrev-3310	1004	7	before	before	ADP
inlawrev-3310	1004	8	the	the	DET
inlawrev-3310	1004	9	isbtc	isbtc	NOUN
inlawrev-3310	1004	10	,	,	PUNCT
inlawrev-3310	1004	11	acting	act	VERB
inlawrev-3310	1004	12	through	through	ADP
inlawrev-3310	1004	13	the	the	DET
inlawrev-3310	1004	14	control	control	PROPN
inlawrev-3310	1004	15	board	board	PROPN
inlawrev-3310	1004	16	,	,	PUNCT
inlawrev-3310	1004	17	was	be	AUX
inlawrev-3310	1004	18	an	an	DET
inlawrev-3310	1004	19	"	"	PUNCT
inlawrev-3310	1004	20	adjudicatory	adjudicatory	ADJ
inlawrev-3310	1004	21	hearing	hearing	NOUN
inlawrev-3310	1004	22	,	,	PUNCT
inlawrev-3310	1004	23	"	"	PUNCT
inlawrev-3310	1004	24	the	the	DET
inlawrev-3310	1004	25	petitioners	petitioner	NOUN
inlawrev-3310	1004	26	are	be	AUX
inlawrev-3310	1004	27	not	not	PART
inlawrev-3310	1004	28	parties	party	NOUN
inlawrev-3310	1004	29	to	to	ADP
inlawrev-3310	1004	30	the	the	DET
inlawrev-3310	1004	31	adjudicatory	adjudicatory	NOUN
inlawrev-3310	1004	32	hearing	hearing	NOUN
inlawrev-3310	1004	33	and	and	CCONJ
inlawrev-3310	1004	34	were	be	AUX
inlawrev-3310	1004	35	not	not	PART
inlawrev-3310	1004	36	entitled	entitle	VERB
inlawrev-3310	1004	37	to	to	PART
inlawrev-3310	1004	38	invoke	invoke	VERB
inlawrev-3310	1004	39	indiana	indiana	PROPN
inlawrev-3310	1004	40	trial	trial	PROPN
inlawrev-3310	1004	41	rule	rule	NOUN
inlawrev-3310	1004	42	28(f	28(f	NUM
inlawrev-3310	1004	43	)	)	PUNCT
inlawrev-3310	1004	44	.	.	PUNCT
inlawrev-3310	1004	45	''	''	PUNCT
inlawrev-3310	1004	46	'	'	PUNCT
inlawrev-3310	1004	47	3	3	NUM
inlawrev-3310	1004	48	.	.	X
inlawrev-3310	1004	49	st	st	PROPN
inlawrev-3310	1004	50	.	.	PROPN
inlawrev-3310	1004	51	joseph	joseph	PROPN
inlawrev-3310	1004	52	county	county	PROPN
inlawrev-3310	1004	53	v.	v.	ADP
inlawrev-3310	1004	54	state	state	PROPN
inlawrev-3310	1004	55	board	board	PROPN
inlawrev-3310	1004	56	of	of	ADP
inlawrev-3310	1004	57	tax	tax	NOUN
inlawrev-3310	1004	58	commissioners?^^—this	commissioners?^^—this	DET
inlawrev-3310	1004	59	case	case	NOUN
inlawrev-3310	1004	60	commenced	commence	VERB
inlawrev-3310	1004	61	when	when	SCONJ
inlawrev-3310	1004	62	several	several	ADJ
inlawrev-3310	1004	63	suits	suit	NOUN
inlawrev-3310	1004	64	were	be	AUX
inlawrev-3310	1004	65	filed	file	VERB
inlawrev-3310	1004	66	by	by	ADP
inlawrev-3310	1004	67	inmates	inmate	NOUN
inlawrev-3310	1004	68	and	and	CCONJ
inlawrev-3310	1004	69	former	former	ADJ
inlawrev-3310	1004	70	inmates	inmate	NOUN
inlawrev-3310	1004	71	of	of	ADP
inlawrev-3310	1004	72	the	the	DET
inlawrev-3310	1004	73	st	st	PROPN
inlawrev-3310	1004	74	.	.	PROPN
inlawrev-3310	1004	75	joseph	joseph	PROPN
inlawrev-3310	1004	76	county	county	PROPN
inlawrev-3310	1004	77	jail	jail	NOUN
inlawrev-3310	1004	78	complaining	complain	VERB
inlawrev-3310	1004	79	ofovercrowding	ofovercrowde	VERB
inlawrev-3310	1004	80	,	,	PUNCT
inlawrev-3310	1004	81	substandard	substandard	ADJ
inlawrev-3310	1004	82	conditions	condition	NOUN
inlawrev-3310	1004	83	,	,	PUNCT
inlawrev-3310	1004	84	and	and	CCONJ
inlawrev-3310	1004	85	various	various	ADJ
inlawrev-3310	1004	86	violations	violation	NOUN
inlawrev-3310	1004	87	of	of	ADP
inlawrev-3310	1004	88	u.s	u.s	PROPN
inlawrev-3310	1004	89	.	.	PROPN
inlawrev-3310	1004	90	constitutional	constitutional	ADJ
inlawrev-3310	1004	91	rights	right	NOUN
inlawrev-3310	1004	92	,	,	PUNCT
inlawrev-3310	1004	93	particularly	particularly	ADV
inlawrev-3310	1004	94	those	those	PRON
inlawrev-3310	1004	95	protected	protect	VERB
inlawrev-3310	1004	96	by	by	ADP
inlawrev-3310	1004	97	the	the	DET
inlawrev-3310	1004	98	fourteenth	fourteenth	PROPN
inlawrev-3310	1004	99	amendment	amendment	NOUN
inlawrev-3310	1004	100	.	.	PUNCT
inlawrev-3310	1005	1	''^	''^	PROPN
inlawrev-3310	1006	1	these	these	DET
inlawrev-3310	1006	2	suits	suit	NOUN
inlawrev-3310	1006	3	were	be	AUX
inlawrev-3310	1006	4	consolidated	consolidate	VERB
inlawrev-3310	1006	5	into	into	ADP
inlawrev-3310	1006	6	one	one	NUM
inlawrev-3310	1006	7	class	class	NOUN
inlawrev-3310	1006	8	action	action	NOUN
inlawrev-3310	1006	9	litigation	litigation	NOUN
inlawrev-3310	1006	10	by	by	ADP
inlawrev-3310	1006	11	the	the	DET
inlawrev-3310	1006	12	united	united	PROPN
inlawrev-3310	1006	13	states	states	PROPN
inlawrev-3310	1006	14	district	district	PROPN
inlawrev-3310	1006	15	court	court	NOUN
inlawrev-3310	1006	16	for	for	ADP
inlawrev-3310	1006	17	the	the	DET
inlawrev-3310	1006	18	northern	northern	ADJ
inlawrev-3310	1006	19	district	district	NOUN
inlawrev-3310	1006	20	of	of	ADP
inlawrev-3310	1006	21	indiana	indiana	PROPN
inlawrev-3310	1006	22	,	,	PUNCT
inlawrev-3310	1006	23	south	south	PROPN
inlawrev-3310	1006	24	bend	bend	PROPN
inlawrev-3310	1006	25	division	division	NOUN
inlawrev-3310	1006	26	.	.	PUNCT
inlawrev-3310	1007	1	''^	''^	PROPN
inlawrev-3310	1008	1	the	the	DET
inlawrev-3310	1008	2	judgment	judgment	NOUN
inlawrev-3310	1008	3	of	of	ADP
inlawrev-3310	1008	4	the	the	DET
inlawrev-3310	1008	5	district	district	NOUN
inlawrev-3310	1008	6	court	court	NOUN
inlawrev-3310	1008	7	required	require	VERB
inlawrev-3310	1008	8	the	the	DET
inlawrev-3310	1008	9	county	county	NOUN
inlawrev-3310	1008	10	to	to	PART
inlawrev-3310	1008	11	begin	begin	VERB
inlawrev-3310	1008	12	construction	construction	NOUN
inlawrev-3310	1008	13	on	on	ADP
inlawrev-3310	1008	14	a	a	DET
inlawrev-3310	1008	15	new	new	ADJ
inlawrev-3310	1008	16	jail	jail	NOUN
inlawrev-3310	1008	17	with	with	ADP
inlawrev-3310	1008	18	minimum	minimum	ADJ
inlawrev-3310	1008	19	capacity	capacity	NOUN
inlawrev-3310	1008	20	of	of	ADP
inlawrev-3310	1008	21	600	600	NUM
inlawrev-3310	1008	22	inmates	inmate	NOUN
inlawrev-3310	1008	23	on	on	ADP
inlawrev-3310	1008	24	or	or	CCONJ
inlawrev-3310	1008	25	before	before	ADP
inlawrev-3310	1008	26	december	december	PROPN
inlawrev-3310	1008	27	31	31	NUM
inlawrev-3310	1008	28	,	,	PUNCT
inlawrev-3310	1008	29	1996.^'^	1996.^'^	PROPN
inlawrev-3310	1008	30	the	the	DET
inlawrev-3310	1008	31	county	county	NOUN
inlawrev-3310	1008	32	sought	seek	VERB
inlawrev-3310	1008	33	isbtc	isbtc	NOUN
inlawrev-3310	1008	34	's	's	PART
inlawrev-3310	1008	35	approval	approval	NOUN
inlawrev-3310	1008	36	for	for	ADP
inlawrev-3310	1008	37	its	its	PRON
inlawrev-3310	1008	38	planned	plan	VERB
inlawrev-3310	1008	39	construction	construction	NOUN
inlawrev-3310	1008	40	,	,	PUNCT
inlawrev-3310	1008	41	financing	financing	NOUN
inlawrev-3310	1008	42	,	,	PUNCT
inlawrev-3310	1008	43	and	and	CCONJ
inlawrev-3310	1008	44	lease	lease	NOUN
inlawrev-3310	1008	45	agreement	agreement	NOUN
inlawrev-3310	1008	46	.	.	PUNCT
inlawrev-3310	1009	1	several	several	ADJ
inlawrev-3310	1009	2	persons	person	NOUN
inlawrev-3310	1009	3	objecting	object	VERB
inlawrev-3310	1009	4	to	to	ADP
inlawrev-3310	1009	5	the	the	DET
inlawrev-3310	1009	6	jail	jail	NOUN
inlawrev-3310	1009	7	project	project	NOUN
inlawrev-3310	1009	8	petitioned	petition	VERB
inlawrev-3310	1009	9	the	the	DET
inlawrev-3310	1009	10	isbtc	isbtc	NOUN
inlawrev-3310	1009	11	pursuant	pursuant	ADJ
inlawrev-3310	1009	12	to	to	ADP
inlawrev-3310	1009	13	section	section	NOUN
inlawrev-3310	1009	14	36	36	NUM
inlawrev-3310	1009	15	-	-	SYM
inlawrev-3310	1009	16	1	1	NUM
inlawrev-3310	1009	17	-	-	PUNCT
inlawrev-3310	1009	18	10	10	NUM
inlawrev-3310	1009	19	-	-	SYM
inlawrev-3310	1009	20	14	14	NUM
inlawrev-3310	1009	21	of	of	ADP
inlawrev-3310	1009	22	the	the	DET
inlawrev-3310	1009	23	indiana	indiana	PROPN
inlawrev-3310	1009	24	code	code	PROPN
inlawrev-3310	1009	25	.	.	PUNCT
inlawrev-3310	1010	1	this	this	DET
inlawrev-3310	1010	2	petition	petition	NOUN
inlawrev-3310	1010	3	resulted	result	VERB
inlawrev-3310	1010	4	in	in	ADP
inlawrev-3310	1010	5	a	a	DET
inlawrev-3310	1010	6	hearing	hearing	NOUN
inlawrev-3310	1010	7	conducted	conduct	VERB
inlawrev-3310	1010	8	on	on	ADP
inlawrev-3310	1010	9	november	november	PROPN
inlawrev-3310	1010	10	26	26	NUM
inlawrev-3310	1010	11	,	,	PUNCT
inlawrev-3310	1010	12	1996	1996	NUM
inlawrev-3310	1010	13	.	.	PUNCT
inlawrev-3310	1011	1	the	the	DET
inlawrev-3310	1011	2	isbtc	isbtc	NOUN
inlawrev-3310	1011	3	found	find	VERB
inlawrev-3310	1011	4	that	that	SCONJ
inlawrev-3310	1011	5	the	the	DET
inlawrev-3310	1011	6	jail	jail	NOUN
inlawrev-3310	1011	7	project	project	NOUN
inlawrev-3310	1011	8	was	be	AUX
inlawrev-3310	1011	9	"	"	PUNCT
inlawrev-3310	1011	10	necessary	necessary	ADJ
inlawrev-3310	1011	11	,	,	PUNCT
inlawrev-3310	1011	12	wise	wise	ADJ
inlawrev-3310	1011	13	,	,	PUNCT
inlawrev-3310	1011	14	cost	cost	VERB
inlawrev-3310	1011	15	efficient	efficient	ADJ
inlawrev-3310	1011	16	,	,	PUNCT
inlawrev-3310	1011	17	reasonable	reasonable	ADJ
inlawrev-3310	1011	18	in	in	ADP
inlawrev-3310	1011	19	size	size	NOUN
inlawrev-3310	1011	20	,	,	PUNCT
inlawrev-3310	1011	21	and	and	CCONJ
inlawrev-3310	1011	22	designed	design	VERB
inlawrev-3310	1011	23	to	to	PART
inlawrev-3310	1011	24	allow	allow	VERB
inlawrev-3310	1011	25	for	for	ADP
inlawrev-3310	1011	26	cost	cost	NOUN
inlawrev-3310	1011	27	-	-	PUNCT
inlawrev-3310	1011	28	effective	effective	ADJ
inlawrev-3310	1011	29	expansion	expansion	NOUN
inlawrev-3310	1011	30	in	in	ADP
inlawrev-3310	1011	31	the	the	DET
inlawrev-3310	1011	32	future	future	NOUN
inlawrev-3310	1011	33	,	,	PUNCT
inlawrev-3310	1011	34	but	but	CCONJ
inlawrev-3310	1011	35	conditioned	condition	VERB
inlawrev-3310	1011	36	its	its	PRON
inlawrev-3310	1011	37	approval	approval	NOUN
inlawrev-3310	1011	38	of	of	ADP
inlawrev-3310	1011	39	the	the	DET
inlawrev-3310	1011	40	jail	jail	NOUN
inlawrev-3310	1011	41	project	project	NOUN
inlawrev-3310	1011	42	on	on	ADP
inlawrev-3310	1011	43	the	the	DET
inlawrev-3310	1011	44	county	county	NOUN
inlawrev-3310	1011	45	's	's	PART
inlawrev-3310	1011	46	obtaining	obtain	VERB
inlawrev-3310	1011	47	consent	consent	NOUN
inlawrev-3310	1011	48	for	for	ADP
inlawrev-3310	1011	49	the	the	DET
inlawrev-3310	1011	50	project	project	NOUN
inlawrev-3310	1011	51	through	through	ADP
inlawrev-3310	1011	52	the	the	DET
inlawrev-3310	1011	53	petition	petition	NOUN
inlawrev-3310	1011	54	-	-	PUNCT
inlawrev-3310	1011	55	remonstrance	remonstrance	NOUN
inlawrev-3310	1011	56	procedures	procedure	NOUN
inlawrev-3310	1011	57	"	"	PUNCT
inlawrev-3310	1011	58	"	"	PUNCT
inlawrev-3310	1011	59	'	'	PUNCT
inlawrev-3310	1011	60	of	of	ADP
inlawrev-3310	1011	61	section	section	NOUN
inlawrev-3310	1011	62	6	6	NUM
inlawrev-3310	1011	63	-	-	SYM
inlawrev-3310	1011	64	1.1	1.1	NUM
inlawrev-3310	1011	65	-	-	PUNCT
inlawrev-3310	1011	66	20	20	NUM
inlawrev-3310	1011	67	-	-	SYM
inlawrev-3310	1011	68	3.2	3.2	NUM
inlawrev-3310	1011	69	of	of	ADP
inlawrev-3310	1011	70	the	the	DET
inlawrev-3310	1011	71	indiana	indiana	PROPN
inlawrev-3310	1011	72	code	code	PROPN
inlawrev-3310	1011	73	.	.	PUNCT
inlawrev-3310	1012	1	eventually	eventually	ADV
inlawrev-3310	1012	2	,	,	PUNCT
inlawrev-3310	1012	3	the	the	DET
inlawrev-3310	1012	4	county	county	NOUN
inlawrev-3310	1012	5	filed	file	VERB
inlawrev-3310	1012	6	an	an	DET
inlawrev-3310	1012	7	original	original	ADJ
inlawrev-3310	1012	8	tax	tax	NOUN
inlawrev-3310	1012	9	appeal	appeal	NOUN
inlawrev-3310	1012	10	with	with	ADP
inlawrev-3310	1012	11	the	the	DET
inlawrev-3310	1012	12	court	court	NOUN
inlawrev-3310	1012	13	seeking	seek	VERB
inlawrev-3310	1012	14	reversal	reversal	NOUN
inlawrev-3310	1012	15	of	of	ADP
inlawrev-3310	1012	16	the	the	DET
inlawrev-3310	1012	17	isbtc	isbtc	NOUN
inlawrev-3310	1012	18	's	's	PART
inlawrev-3310	1012	19	final	final	ADJ
inlawrev-3310	1012	20	determination	determination	NOUN
inlawrev-3310	1012	21	.	.	PUNCT
inlawrev-3310	1013	1	the	the	DET
inlawrev-3310	1013	2	county	county	NOUN
inlawrev-3310	1013	3	sought	seek	VERB
inlawrev-3310	1013	4	a	a	DET
inlawrev-3310	1013	5	lease	lease	NOUN
inlawrev-3310	1013	6	agreement	agreement	NOUN
inlawrev-3310	1013	7	and	and	CCONJ
inlawrev-3310	1013	8	bond	bond	NOUN
inlawrev-3310	1013	9	financing	financing	NOUN
inlawrev-3310	1013	10	from	from	ADP
inlawrev-3310	1013	11	the	the	DET
inlawrev-3310	1013	12	st	st	PROPN
inlawrev-3310	1013	13	.	.	PROPN
inlawrev-3310	1013	14	joseph	joseph	PROPN
inlawrev-3310	1013	15	county	county	PROPN
inlawrev-3310	1013	16	jail	jail	PROPN
inlawrev-3310	1013	17	building	building	NOUN
inlawrev-3310	1013	18	corporation	corporation	NOUN
inlawrev-3310	1013	19	.	.	PUNCT
inlawrev-3310	1014	1	therefore	therefore	ADV
inlawrev-3310	1014	2	,	,	PUNCT
inlawrev-3310	1014	3	petition	petition	NOUN
inlawrev-3310	1014	4	-	-	PUNCT
inlawrev-3310	1014	5	remonstrance	remonstrance	NOUN
inlawrev-3310	1014	6	proceedings	proceeding	NOUN
inlawrev-3310	1014	7	would	would	AUX
inlawrev-3310	1014	8	be	be	AUX
inlawrev-3310	1014	9	necessary	necessary	ADJ
inlawrev-3310	1014	10	if	if	SCONJ
inlawrev-3310	1014	11	the	the	DET
inlawrev-3310	1014	12	project	project	NOUN
inlawrev-3310	1014	13	were	be	AUX
inlawrev-3310	1014	14	a	a	DET
inlawrev-3310	1014	15	"	"	PUNCT
inlawrev-3310	1014	16	controlled	control	VERB
inlawrev-3310	1014	17	project	project	NOUN
inlawrev-3310	1014	18	.	.	PUNCT
inlawrev-3310	1014	19	"	"	PUNCT
inlawrev-3310	1015	1	a	a	DET
inlawrev-3310	1015	2	"	"	PUNCT
inlawrev-3310	1015	3	controlled	control	VERB
inlawrev-3310	1015	4	project	project	NOUN
inlawrev-3310	1015	5	"	"	PUNCT
inlawrev-3310	1015	6	is	be	AUX
inlawrev-3310	1015	7	any	any	DET
inlawrev-3310	1015	8	project	project	NOUN
inlawrev-3310	1015	9	,	,	PUNCT
inlawrev-3310	1015	10	"	"	PUNCT
inlawrev-3310	1015	11	financed	finance	VERB
inlawrev-3310	1015	12	by	by	ADP
inlawrev-3310	1015	13	bonds	bond	NOUN
inlawrev-3310	1015	14	or	or	CCONJ
inlawrev-3310	1015	15	a	a	DET
inlawrev-3310	1015	16	lease	lease	NOUN
inlawrev-3310	1015	17	,	,	PUNCT
inlawrev-3310	1015	18	except	except	SCONJ
inlawrev-3310	1015	19	for	for	ADP
inlawrev-3310	1015	20	the	the	DET
inlawrev-3310	1015	21	following	following	NOUN
inlawrev-3310	1015	22	:	:	PUNCT
inlawrev-3310	1015	23	...	...	PUNCT
inlawrev-3310	1015	24	(	(	PUNCT
inlawrev-3310	1015	25	5	5	X
inlawrev-3310	1015	26	)	)	PUNCT
inlawrev-3310	1015	27	a	a	DET
inlawrev-3310	1015	28	project	project	NOUN
inlawrev-3310	1015	29	that	that	PRON
inlawrev-3310	1015	30	is	be	AUX
inlawrev-3310	1015	31	required	require	VERB
inlawrev-3310	1015	32	by	by	ADP
inlawrev-3310	1015	33	a	a	DET
inlawrev-3310	1015	34	court	court	NOUN
inlawrev-3310	1015	35	order	order	NOUN
inlawrev-3310	1015	36	holding	hold	VERB
inlawrev-3310	1015	37	that	that	DET
inlawrev-3310	1015	38	federal	federal	ADJ
inlawrev-3310	1015	39	law	law	NOUN
inlawrev-3310	1015	40	mandates	mandate	VERB
inlawrev-3310	1015	41	the	the	DET
inlawrev-3310	1015	42	project	project	NOUN
inlawrev-3310	1015	43	.	.	PUNCT
inlawrev-3310	1016	1	"	"	PUNCT
inlawrev-3310	1016	2	"	"	PUNCT
inlawrev-3310	1016	3	'	'	PUNCT
inlawrev-3310	1016	4	the	the	DET
inlawrev-3310	1016	5	sole	sole	ADJ
inlawrev-3310	1016	6	issue	issue	NOUN
inlawrev-3310	1016	7	presented	present	VERB
inlawrev-3310	1016	8	to	to	ADP
inlawrev-3310	1016	9	the	the	DET
inlawrev-3310	1016	10	court	court	NOUN
inlawrev-3310	1016	11	was	be	AUX
inlawrev-3310	1016	12	whether	whether	SCONJ
inlawrev-3310	1016	13	the	the	DET
inlawrev-3310	1016	14	jail	jail	NOUN
inlawrev-3310	1016	15	project	project	NOUN
inlawrev-3310	1016	16	fit	fit	VERB
inlawrev-3310	1016	17	within	within	ADP
inlawrev-3310	1016	18	the	the	DET
inlawrev-3310	1016	19	exception	exception	NOUN
inlawrev-3310	1016	20	provided	provide	VERB
inlawrev-3310	1016	21	in	in	ADP
inlawrev-3310	1016	22	subsection	subsection	NOUN
inlawrev-3310	1016	23	(	(	PUNCT
inlawrev-3310	1016	24	5	5	NUM
inlawrev-3310	1016	25	)	)	PUNCT
inlawrev-3310	1016	26	(	(	PUNCT
inlawrev-3310	1016	27	"	"	PUNCT
inlawrev-3310	1016	28	the	the	DET
inlawrev-3310	1016	29	exception	exception	NOUN
inlawrev-3310	1016	30	"	"	PUNCT
inlawrev-3310	1016	31	)	)	PUNCT
inlawrev-3310	1016	32	.	.	PUNCT
inlawrev-3310	1017	1	"	"	PUNCT
inlawrev-3310	1017	2	'	'	PUNCT
inlawrev-3310	1017	3	*	*	PUNCT
inlawrev-3310	1017	4	the	the	DET
inlawrev-3310	1017	5	three	three	NUM
inlawrev-3310	1017	6	basic	basic	ADJ
inlawrev-3310	1017	7	elements	element	NOUN
inlawrev-3310	1017	8	that	that	PRON
inlawrev-3310	1017	9	must	must	AUX
inlawrev-3310	1017	10	be	be	AUX
inlawrev-3310	1017	11	shown	show	VERB
inlawrev-3310	1017	12	to	to	PART
inlawrev-3310	1017	13	fit	fit	VERB
inlawrev-3310	1017	14	within	within	ADP
inlawrev-3310	1017	15	the	the	DET
inlawrev-3310	1017	16	exception	exception	NOUN
inlawrev-3310	1017	17	are	be	AUX
inlawrev-3310	1017	18	:	:	PUNCT
inlawrev-3310	1017	19	327	327	NUM
inlawrev-3310	1017	20	.	.	PUNCT
inlawrev-3310	1018	1	boshart	boshart	NOUN
inlawrev-3310	1018	2	,	,	PUNCT
inlawrev-3310	1018	3	672	672	NUM
inlawrev-3310	1018	4	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1018	5	at	at	ADP
inlawrev-3310	1018	6	501	501	NUM
inlawrev-3310	1018	7	.	.	PUNCT
inlawrev-3310	1018	8	328	328	NUM
inlawrev-3310	1018	9	.	.	PUNCT
inlawrev-3310	1019	1	683	683	NUM
inlawrev-3310	1019	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1019	3	1379	1379	NUM
inlawrev-3310	1019	4	(	(	PUNCT
inlawrev-3310	1019	5	ind	ind	NOUN
inlawrev-3310	1019	6	.	.	PUNCT
inlawrev-3310	1020	1	t.c	t.c	PROPN
inlawrev-3310	1020	2	.	.	PROPN
inlawrev-3310	1020	3	1997	1997	NUM
inlawrev-3310	1020	4	)	)	PUNCT
inlawrev-3310	1020	5	.	.	PUNCT
inlawrev-3310	1021	1	329	329	NUM
inlawrev-3310	1021	2	.	.	PUNCT
inlawrev-3310	1022	1	i	i	PRON
inlawrev-3310	1022	2	d.	d.	PROPN
inlawrev-3310	1022	3	at	at	ADP
inlawrev-3310	1022	4	1380	1380	NUM
inlawrev-3310	1022	5	.	.	PUNCT
inlawrev-3310	1023	1	330	330	NUM
inlawrev-3310	1023	2	.	.	PUNCT
inlawrev-3310	1024	1	i	i	PRON
inlawrev-3310	1024	2	d.	d.	PROPN
inlawrev-3310	1024	3	331	331	NUM
inlawrev-3310	1024	4	.	.	PUNCT
inlawrev-3310	1025	1	i	i	PRON
inlawrev-3310	1025	2	d	d	NOUN
inlawrev-3310	1025	3	332	332	NUM
inlawrev-3310	1025	4	.	.	PUNCT
inlawrev-3310	1026	1	i	i	PRON
inlawrev-3310	1026	2	d.	d.	PROPN
inlawrev-3310	1026	3	at	at	ADP
inlawrev-3310	1026	4	1381	1381	NUM
inlawrev-3310	1026	5	.	.	PUNCT
inlawrev-3310	1027	1	any	any	DET
inlawrev-3310	1027	2	"	"	PUNCT
inlawrev-3310	1027	3	controlled	control	VERB
inlawrev-3310	1027	4	project	project	NOUN
inlawrev-3310	1027	5	"	"	PUNCT
inlawrev-3310	1027	6	using	use	VERB
inlawrev-3310	1027	7	property	property	NOUN
inlawrev-3310	1027	8	taxes	taxis	NOUN
inlawrev-3310	1027	9	to	to	PART
inlawrev-3310	1027	10	pay	pay	VERB
inlawrev-3310	1027	11	a	a	DET
inlawrev-3310	1027	12	debt	debt	NOUN
inlawrev-3310	1027	13	service	service	NOUN
inlawrev-3310	1027	14	or	or	CCONJ
inlawrev-3310	1027	15	lease	lease	NOUN
inlawrev-3310	1027	16	rental	rental	NOUN
inlawrev-3310	1027	17	is	be	AUX
inlawrev-3310	1027	18	required	require	VERB
inlawrev-3310	1027	19	to	to	PART
inlawrev-3310	1027	20	go	go	VERB
inlawrev-3310	1027	21	through	through	ADP
inlawrev-3310	1027	22	a	a	DET
inlawrev-3310	1027	23	petitionremonstrance	petitionremonstrance	NOUN
inlawrev-3310	1027	24	process	process	NOUN
inlawrev-3310	1027	25	.	.	PUNCT
inlawrev-3310	1028	1	see	see	VERB
inlawrev-3310	1028	2	ind	ind	PROPN
inlawrev-3310	1028	3	.	.	PUNCT
inlawrev-3310	1029	1	code	code	PROPN
inlawrev-3310	1029	2	§	§	PROPN
inlawrev-3310	1029	3	6	6	NUM
inlawrev-3310	1029	4	-	-	SYM
inlawrev-3310	1029	5	1.1	1.1	NUM
inlawrev-3310	1029	6	-	-	PUNCT
inlawrev-3310	1029	7	20	20	NUM
inlawrev-3310	1029	8	-	-	SYM
inlawrev-3310	1029	9	3.2	3.2	NUM
inlawrev-3310	1029	10	(	(	PUNCT
inlawrev-3310	1029	11	supp	supp	NOUN
inlawrev-3310	1029	12	.	.	PUNCT
inlawrev-3310	1029	13	1997	1997	NUM
inlawrev-3310	1029	14	)	)	PUNCT
inlawrev-3310	1029	15	.	.	PUNCT
inlawrev-3310	1030	1	333	333	NUM
inlawrev-3310	1030	2	.	.	PUNCT
inlawrev-3310	1031	1	ind	ind	PROPN
inlawrev-3310	1031	2	.	.	PUNCT
inlawrev-3310	1032	1	code	code	PROPN
inlawrev-3310	1032	2	§	§	PROPN
inlawrev-3310	1032	3	6	6	NUM
inlawrev-3310	1032	4	-	-	SYM
inlawrev-3310	1032	5	1.1	1.1	NUM
inlawrev-3310	1032	6	-	-	PUNCT
inlawrev-3310	1032	7	20	20	NUM
inlawrev-3310	1032	8	-	-	SYM
inlawrev-3310	1032	9	1.1	1.1	NUM
inlawrev-3310	1032	10	.	.	PUNCT
inlawrev-3310	1033	1	334	334	NUM
inlawrev-3310	1033	2	.	.	PUNCT
inlawrev-3310	1034	1	st	st	PROPN
inlawrev-3310	1034	2	.	.	PROPN
inlawrev-3310	1034	3	joseph	joseph	PROPN
inlawrev-3310	1034	4	county	county	PROPN
inlawrev-3310	1034	5	,	,	PUNCT
inlawrev-3310	1034	6	683	683	NUM
inlawrev-3310	1034	7	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1034	8	at	at	ADP
inlawrev-3310	1034	9	1381	1381	NUM
inlawrev-3310	1034	10	.	.	PUNCT
inlawrev-3310	1035	1	1998	1998	NUM
inlawrev-3310	1035	2	]	]	PUNCT
inlawrev-3310	1035	3	taxation	taxation	NOUN
inlawrev-3310	1035	4	813	813	NUM
inlawrev-3310	1035	5	"	"	PUNCT
inlawrev-3310	1035	6	(	(	PUNCT
inlawrev-3310	1035	7	1	1	NUM
inlawrev-3310	1035	8	)	)	PUNCT
inlawrev-3310	1035	9	a	a	DET
inlawrev-3310	1035	10	court	court	NOUN
inlawrev-3310	1035	11	order	order	NOUN
inlawrev-3310	1035	12	;	;	PUNCT
inlawrev-3310	1035	13	(	(	PUNCT
inlawrev-3310	1035	14	2	2	X
inlawrev-3310	1035	15	)	)	PUNCT
inlawrev-3310	1035	16	requires	require	VERB
inlawrev-3310	1035	17	the	the	DET
inlawrev-3310	1035	18	project	project	NOUN
inlawrev-3310	1035	19	;	;	PUNCT
inlawrev-3310	1035	20	and	and	CCONJ
inlawrev-3310	1035	21	(	(	PUNCT
inlawrev-3310	1035	22	3	3	X
inlawrev-3310	1035	23	)	)	PUNCT
inlawrev-3310	1035	24	holds	hold	VERB
inlawrev-3310	1035	25	that	that	SCONJ
inlawrev-3310	1035	26	federal	federal	ADJ
inlawrev-3310	1035	27	law	law	NOUN
inlawrev-3310	1035	28	mandates	mandate	VERB
inlawrev-3310	1035	29	the	the	DET
inlawrev-3310	1035	30	project	project	NOUN
inlawrev-3310	1035	31	.	.	PUNCT
inlawrev-3310	1035	32	"^^^	"^^^	PUNCT
inlawrev-3310	1036	1	the	the	DET
inlawrev-3310	1036	2	court	court	NOUN
inlawrev-3310	1036	3	determined	determine	VERB
inlawrev-3310	1036	4	that	that	SCONJ
inlawrev-3310	1036	5	the	the	DET
inlawrev-3310	1036	6	county	county	NOUN
inlawrev-3310	1036	7	satisfied	satisfy	VERB
inlawrev-3310	1036	8	each	each	DET
inlawrev-3310	1036	9	portion	portion	NOUN
inlawrev-3310	1036	10	of	of	ADP
inlawrev-3310	1036	11	this	this	DET
inlawrev-3310	1036	12	test	test	NOUN
inlawrev-3310	1036	13	,	,	PUNCT
inlawrev-3310	1036	14	and	and	CCONJ
inlawrev-3310	1036	15	determined	determine	VERB
inlawrev-3310	1036	16	that	that	SCONJ
inlawrev-3310	1036	17	the	the	DET
inlawrev-3310	1036	18	construction	construction	NOUN
inlawrev-3310	1036	19	of	of	ADP
inlawrev-3310	1036	20	a	a	DET
inlawrev-3310	1036	21	new	new	ADJ
inlawrev-3310	1036	22	jail	jail	NOUN
inlawrev-3310	1036	23	was	be	AUX
inlawrev-3310	1036	24	not	not	PART
inlawrev-3310	1036	25	a	a	DET
inlawrev-3310	1036	26	"	"	PUNCT
inlawrev-3310	1036	27	controlled	control	VERB
inlawrev-3310	1036	28	project	project	NOUN
inlawrev-3310	1036	29	"	"	PUNCT
inlawrev-3310	1036	30	and	and	CCONJ
inlawrev-3310	1036	31	did	do	AUX
inlawrev-3310	1036	32	not	not	PART
inlawrev-3310	1036	33	require	require	VERB
inlawrev-3310	1036	34	petition	petition	NOUN
inlawrev-3310	1036	35	-	-	PUNCT
inlawrev-3310	1036	36	remonstrance	remonstrance	NOUN
inlawrev-3310	1036	37	proceedings	proceeding	NOUN
inlawrev-3310	1036	38	.	.	PUNCT
inlawrev-3310	1037	1	"^	"^	PUNCT
inlawrev-3310	1038	1	c	c	NOUN
inlawrev-3310	1038	2	indiana	indiana	PROPN
inlawrev-3310	1038	3	property	property	NOUN
inlawrev-3310	1038	4	taxes	taxis	NOUN
inlawrev-3310	1038	5	—	—	PUNCT
inlawrev-3310	1038	6	business	business	NOUN
inlawrev-3310	1038	7	personal	personal	ADJ
inlawrev-3310	1038	8	property	property	NOUN
inlawrev-3310	1038	9	tax	tax	NOUN
inlawrev-3310	1038	10	(	(	PUNCT
inlawrev-3310	1038	11	inventory	inventory	NOUN
inlawrev-3310	1038	12	)	)	PUNCT
inlawrev-3310	1038	13	1	1	NUM
inlawrev-3310	1038	14	.	.	PUNCT
inlawrev-3310	1039	1	colwell	colwell	PROPN
inlawrev-3310	1039	2	/	/	SYM
inlawrev-3310	1039	3	general	general	PROPN
inlawrev-3310	1039	4	,	,	PUNCT
inlawrev-3310	1039	5	inc	inc	PROPN
inlawrev-3310	1039	6	.	.	PROPN
inlawrev-3310	1040	1	v.	v.	PROPN
inlawrev-3310	1040	2	indiana	indiana	PROPN
inlawrev-3310	1040	3	state	state	PROPN
inlawrev-3310	1040	4	board	board	PROPN
inlawrev-3310	1040	5	oftax	oftax	NOUN
inlawrev-3310	1040	6	commissioners?^^	commissioners?^^	NOUN
inlawrev-3310	1040	7	—	—	PUNCT
inlawrev-3310	1040	8	colwell	colwell	PROPN
inlawrev-3310	1040	9	was	be	AUX
inlawrev-3310	1040	10	a	a	DET
inlawrev-3310	1040	11	minnesota	minnesota	ADJ
inlawrev-3310	1040	12	corporation	corporation	NOUN
inlawrev-3310	1040	13	with	with	ADP
inlawrev-3310	1040	14	operations	operation	NOUN
inlawrev-3310	1040	15	in	in	ADP
inlawrev-3310	1040	16	indiana	indiana	PROPN
inlawrev-3310	1040	17	.	.	PUNCT
inlawrev-3310	1041	1	colwell	colwell	PROPN
inlawrev-3310	1041	2	manufactured	manufacture	VERB
inlawrev-3310	1041	3	color	color	NOUN
inlawrev-3310	1041	4	sample	sample	NOUN
inlawrev-3310	1041	5	cards	card	NOUN
inlawrev-3310	1041	6	and	and	CCONJ
inlawrev-3310	1041	7	other	other	ADJ
inlawrev-3310	1041	8	color	color	NOUN
inlawrev-3310	1041	9	merchandising	merchandising	NOUN
inlawrev-3310	1041	10	tools	tool	NOUN
inlawrev-3310	1041	11	for	for	ADP
inlawrev-3310	1041	12	the	the	DET
inlawrev-3310	1041	13	paint	paint	NOUN
inlawrev-3310	1041	14	industry	industry	NOUN
inlawrev-3310	1041	15	.	.	PUNCT
inlawrev-3310	1042	1	paint	paint	NOUN
inlawrev-3310	1042	2	manufacturers	manufacturer	NOUN
inlawrev-3310	1042	3	and	and	CCONJ
inlawrev-3310	1042	4	sellers	seller	NOUN
inlawrev-3310	1042	5	contracted	contract	VERB
inlawrev-3310	1042	6	with	with	ADP
inlawrev-3310	1042	7	colwell	colwell	PROPN
inlawrev-3310	1042	8	to	to	PART
inlawrev-3310	1042	9	provide	provide	VERB
inlawrev-3310	1042	10	color	color	NOUN
inlawrev-3310	1042	11	coded	code	VERB
inlawrev-3310	1042	12	strips	strip	NOUN
inlawrev-3310	1042	13	,	,	PUNCT
inlawrev-3310	1042	14	cards	card	NOUN
inlawrev-3310	1042	15	,	,	PUNCT
inlawrev-3310	1042	16	and	and	CCONJ
inlawrev-3310	1042	17	brochures	brochure	NOUN
inlawrev-3310	1042	18	featuring	feature	VERB
inlawrev-3310	1042	19	the	the	DET
inlawrev-3310	1042	20	various	various	ADJ
inlawrev-3310	1042	21	shades	shade	NOUN
inlawrev-3310	1042	22	of	of	ADP
inlawrev-3310	1042	23	colwell	colwell	PROPN
inlawrev-3310	1042	24	's	's	PART
inlawrev-3310	1042	25	paints	paint	NOUN
inlawrev-3310	1042	26	.	.	PUNCT
inlawrev-3310	1043	1	the	the	DET
inlawrev-3310	1043	2	sample	sample	NOUN
inlawrev-3310	1043	3	cards	card	NOUN
inlawrev-3310	1043	4	were	be	AUX
inlawrev-3310	1043	5	placed	place	VERB
inlawrev-3310	1043	6	on	on	ADP
inlawrev-3310	1043	7	display	display	NOUN
inlawrev-3310	1043	8	racks	rack	NOUN
inlawrev-3310	1043	9	with	with	ADP
inlawrev-3310	1043	10	the	the	DET
inlawrev-3310	1043	11	paints	paint	NOUN
inlawrev-3310	1043	12	to	to	PART
inlawrev-3310	1043	13	aid	aid	VERB
inlawrev-3310	1043	14	customers	customer	NOUN
inlawrev-3310	1043	15	in	in	ADP
inlawrev-3310	1043	16	choosing	choose	VERB
inlawrev-3310	1043	17	colors	color	NOUN
inlawrev-3310	1043	18	of	of	ADP
inlawrev-3310	1043	19	paint	paint	NOUN
inlawrev-3310	1043	20	.	.	PUNCT
inlawrev-3310	1044	1	three	three	NUM
inlawrev-3310	1044	2	of	of	ADP
inlawrev-3310	1044	3	colwell	colwell	PROPN
inlawrev-3310	1044	4	's	's	PART
inlawrev-3310	1044	5	four	four	NUM
inlawrev-3310	1044	6	paint	paint	NOUN
inlawrev-3310	1044	7	sample	sample	NOUN
inlawrev-3310	1044	8	products	product	NOUN
inlawrev-3310	1044	9	were	be	AUX
inlawrev-3310	1044	10	"	"	PUNCT
inlawrev-3310	1044	11	pick	pick	VERB
inlawrev-3310	1044	12	-	-	PUNCT
inlawrev-3310	1044	13	n	n	CCONJ
inlawrev-3310	1044	14	-	-	PUNCT
inlawrev-3310	1044	15	pull	pull	VERB
inlawrev-3310	1044	16	inventory	inventory	NOUN
inlawrev-3310	1044	17	.	.	PUNCT
inlawrev-3310	1044	18	"	"	PUNCT
inlawrev-3310	1045	1	these	these	DET
inlawrev-3310	1045	2	products	product	NOUN
inlawrev-3310	1045	3	got	get	VERB
inlawrev-3310	1045	4	their	their	PRON
inlawrev-3310	1045	5	name	name	NOUN
inlawrev-3310	1045	6	from	from	ADP
inlawrev-3310	1045	7	the	the	DET
inlawrev-3310	1045	8	way	way	NOUN
inlawrev-3310	1045	9	in	in	ADP
inlawrev-3310	1045	10	which	which	PRON
inlawrev-3310	1045	11	the	the	DET
inlawrev-3310	1045	12	products	product	NOUN
inlawrev-3310	1045	13	were	be	AUX
inlawrev-3310	1045	14	prepared	prepare	VERB
inlawrev-3310	1045	15	for	for	ADP
inlawrev-3310	1045	16	sale	sale	NOUN
inlawrev-3310	1045	17	.	.	PUNCT
inlawrev-3310	1046	1	after	after	ADP
inlawrev-3310	1046	2	their	their	PRON
inlawrev-3310	1046	3	production	production	NOUN
inlawrev-3310	1046	4	,	,	PUNCT
inlawrev-3310	1046	5	the	the	DET
inlawrev-3310	1046	6	cards	card	NOUN
inlawrev-3310	1046	7	were	be	AUX
inlawrev-3310	1046	8	separated	separate	VERB
inlawrev-3310	1046	9	into	into	ADP
inlawrev-3310	1046	10	groups	group	NOUN
inlawrev-3310	1046	11	often	often	ADV
inlawrev-3310	1046	12	to	to	ADP
inlawrev-3310	1046	13	fifteen	fifteen	NUM
inlawrev-3310	1046	14	identical	identical	ADJ
inlawrev-3310	1046	15	cards	card	NOUN
inlawrev-3310	1046	16	and	and	CCONJ
inlawrev-3310	1046	17	packaged	package	VERB
inlawrev-3310	1046	18	in	in	ADP
inlawrev-3310	1046	19	small	small	ADJ
inlawrev-3310	1046	20	plastic	plastic	NOUN
inlawrev-3310	1046	21	wrappers	wrapper	NOUN
inlawrev-3310	1046	22	.	.	PUNCT
inlawrev-3310	1047	1	the	the	DET
inlawrev-3310	1047	2	wrapped	wrap	VERB
inlawrev-3310	1047	3	card	card	NOUN
inlawrev-3310	1047	4	packages	package	NOUN
inlawrev-3310	1047	5	were	be	AUX
inlawrev-3310	1047	6	then	then	ADV
inlawrev-3310	1047	7	stored	store	VERB
inlawrev-3310	1047	8	in	in	ADP
inlawrev-3310	1047	9	boxes	box	NOUN
inlawrev-3310	1047	10	or	or	CCONJ
inlawrev-3310	1047	11	cartons	carton	NOUN
inlawrev-3310	1047	12	in	in	ADP
inlawrev-3310	1047	13	a	a	DET
inlawrev-3310	1047	14	company	company	NOUN
inlawrev-3310	1047	15	warehouse	warehouse	NOUN
inlawrev-3310	1047	16	.	.	PUNCT
inlawrev-3310	1048	1	when	when	SCONJ
inlawrev-3310	1048	2	a	a	DET
inlawrev-3310	1048	3	customer	customer	NOUN
inlawrev-3310	1048	4	made	make	VERB
inlawrev-3310	1048	5	an	an	DET
inlawrev-3310	1048	6	order	order	NOUN
inlawrev-3310	1048	7	,	,	PUNCT
inlawrev-3310	1048	8	colwell	colwell	PROPN
inlawrev-3310	1048	9	employees	employee	NOUN
inlawrev-3310	1048	10	pulled	pull	VERB
inlawrev-3310	1048	11	the	the	DET
inlawrev-3310	1048	12	requested	request	VERB
inlawrev-3310	1048	13	samples	sample	NOUN
inlawrev-3310	1048	14	from	from	ADP
inlawrev-3310	1048	15	the	the	DET
inlawrev-3310	1048	16	storage	storage	NOUN
inlawrev-3310	1048	17	cartons	carton	NOUN
inlawrev-3310	1048	18	and	and	CCONJ
inlawrev-3310	1048	19	shipped	ship	VERB
inlawrev-3310	1048	20	the	the	DET
inlawrev-3310	1048	21	samples	sample	NOUN
inlawrev-3310	1048	22	to	to	ADP
inlawrev-3310	1048	23	the	the	DET
inlawrev-3310	1048	24	customer	customer	NOUN
inlawrev-3310	1048	25	.	.	PUNCT
inlawrev-3310	1049	1	colwell	colwell	PROPN
inlawrev-3310	1049	2	's	's	PART
inlawrev-3310	1049	3	fourth	fourth	ADJ
inlawrev-3310	1049	4	product	product	NOUN
inlawrev-3310	1049	5	,	,	PUNCT
inlawrev-3310	1049	6	"	"	PUNCT
inlawrev-3310	1049	7	od	od	NUM
inlawrev-3310	1049	8	unopened	unopened	ADJ
inlawrev-3310	1049	9	cartons	carton	NOUN
inlawrev-3310	1049	10	,	,	PUNCT
inlawrev-3310	1049	11	"	"	PUNCT
inlawrev-3310	1049	12	also	also	ADV
inlawrev-3310	1049	13	consisted	consist	VERB
inlawrev-3310	1049	14	of	of	ADP
inlawrev-3310	1049	15	paint	paint	NOUN
inlawrev-3310	1049	16	sample	sample	NOUN
inlawrev-3310	1049	17	strips	strip	NOUN
inlawrev-3310	1049	18	and	and	CCONJ
inlawrev-3310	1049	19	cards	card	NOUN
inlawrev-3310	1049	20	,	,	PUNCT
inlawrev-3310	1049	21	but	but	CCONJ
inlawrev-3310	1049	22	this	this	DET
inlawrev-3310	1049	23	product	product	NOUN
inlawrev-3310	1049	24	was	be	AUX
inlawrev-3310	1049	25	packaged	package	VERB
inlawrev-3310	1049	26	for	for	ADP
inlawrev-3310	1049	27	final	final	ADJ
inlawrev-3310	1049	28	shipment	shipment	NOUN
inlawrev-3310	1049	29	at	at	ADP
inlawrev-3310	1049	30	the	the	DET
inlawrev-3310	1049	31	manufacturing	manufacturing	NOUN
inlawrev-3310	1049	32	line	line	NOUN
inlawrev-3310	1049	33	.	.	PUNCT
inlawrev-3310	1050	1	"^	"^	PUNCT
inlawrev-3310	1050	2	for	for	ADP
inlawrev-3310	1050	3	the	the	DET
inlawrev-3310	1050	4	purposes	purpose	NOUN
inlawrev-3310	1050	5	of	of	ADP
inlawrev-3310	1050	6	the	the	DET
inlawrev-3310	1050	7	march	march	PROPN
inlawrev-3310	1050	8	1	1	NUM
inlawrev-3310	1050	9	,	,	PUNCT
inlawrev-3310	1050	10	1994	1994	NUM
inlawrev-3310	1050	11	property	property	NOUN
inlawrev-3310	1050	12	tax	tax	NOUN
inlawrev-3310	1050	13	assessment	assessment	NOUN
inlawrev-3310	1050	14	,	,	PUNCT
inlawrev-3310	1050	15	colwell	colwell	PROPN
inlawrev-3310	1050	16	claimed	claim	VERB
inlawrev-3310	1050	17	"	"	PUNCT
inlawrev-3310	1050	18	that	that	SCONJ
inlawrev-3310	1050	19	its	its	PRON
inlawrev-3310	1050	20	entire	entire	ADJ
inlawrev-3310	1050	21	inventory	inventory	NOUN
inlawrev-3310	1050	22	of	of	ADP
inlawrev-3310	1050	23	color	color	NOUN
inlawrev-3310	1050	24	sample	sample	NOUN
inlawrev-3310	1050	25	strips	strip	NOUN
inlawrev-3310	1050	26	was	be	AUX
inlawrev-3310	1050	27	exempt	exempt	ADJ
inlawrev-3310	1050	28	under	under	ADP
inlawrev-3310	1050	29	the	the	DET
inlawrev-3310	1050	30	interstate	interstate	ADJ
inlawrev-3310	1050	31	commerce	commerce	NOUN
inlawrev-3310	1050	32	exemption	exemption	NOUN
inlawrev-3310	1050	33	.	.	PUNCT
inlawrev-3310	1051	1	""^	""^	AUX
inlawrev-3310	1051	2	the	the	DET
inlawrev-3310	1051	3	hearing	hearing	NOUN
inlawrev-3310	1051	4	officer	officer	NOUN
inlawrev-3310	1051	5	granted	grant	VERB
inlawrev-3310	1051	6	the	the	DET
inlawrev-3310	1051	7	exemption	exemption	NOUN
inlawrev-3310	1051	8	with	with	ADP
inlawrev-3310	1051	9	regards	regard	NOUN
inlawrev-3310	1051	10	to	to	ADP
inlawrev-3310	1051	11	the	the	DET
inlawrev-3310	1051	12	od	od	ADJ
inlawrev-3310	1051	13	unopened	unopened	ADJ
inlawrev-3310	1051	14	cartons	carton	NOUN
inlawrev-3310	1051	15	items	item	NOUN
inlawrev-3310	1051	16	,	,	PUNCT
inlawrev-3310	1051	17	but	but	CCONJ
inlawrev-3310	1051	18	denied	deny	VERB
inlawrev-3310	1051	19	the	the	DET
inlawrev-3310	1051	20	exemption	exemption	NOUN
inlawrev-3310	1051	21	for	for	ADP
inlawrev-3310	1051	22	the	the	DET
inlawrev-3310	1051	23	pick	pick	VERB
inlawrev-3310	1051	24	-	-	PUNCT
inlawrev-3310	1051	25	n	n	CCONJ
inlawrev-3310	1051	26	-	-	PUNCT
inlawrev-3310	1051	27	pull	pull	ADJ
inlawrev-3310	1051	28	inventory.^"^^	inventory.^"^^	NOUN
inlawrev-3310	1051	29	the	the	DET
inlawrev-3310	1051	30	isbtc	isbtc	NOUN
inlawrev-3310	1051	31	accepted	accept	VERB
inlawrev-3310	1051	32	the	the	DET
inlawrev-3310	1051	33	hearing	hearing	NOUN
inlawrev-3310	1051	34	officer	officer	NOUN
inlawrev-3310	1051	35	's	's	PART
inlawrev-3310	1051	36	recommendations	recommendation	NOUN
inlawrev-3310	1051	37	.	.	PUNCT
inlawrev-3310	1052	1	in	in	ADP
inlawrev-3310	1052	2	addition	addition	NOUN
inlawrev-3310	1052	3	to	to	ADP
inlawrev-3310	1052	4	colwell	colwell	PROPN
inlawrev-3310	1052	5	's	's	PART
inlawrev-3310	1052	6	paint	paint	NOUN
inlawrev-3310	1052	7	sample	sample	NOUN
inlawrev-3310	1052	8	products	product	NOUN
inlawrev-3310	1052	9	,	,	PUNCT
inlawrev-3310	1052	10	colwell	colwell	PROPN
inlawrev-3310	1052	11	marketed	market	VERB
inlawrev-3310	1052	12	a	a	DET
inlawrev-3310	1052	13	color	color	NOUN
inlawrev-3310	1052	14	code	code	NOUN
inlawrev-3310	1052	15	system	system	NOUN
inlawrev-3310	1052	16	known	know	VERB
inlawrev-3310	1052	17	as	as	ADP
inlawrev-3310	1052	18	"	"	PUNCT
inlawrev-3310	1052	19	colorcurve	colorcurve	ADJ
inlawrev-3310	1052	20	"	"	PUNCT
inlawrev-3310	1052	21	,	,	PUNCT
inlawrev-3310	1052	22	which	which	PRON
inlawrev-3310	1052	23	was	be	AUX
inlawrev-3310	1052	24	a	a	DET
inlawrev-3310	1052	25	method	method	NOUN
inlawrev-3310	1052	26	of	of	ADP
inlawrev-3310	1052	27	identifying	identify	VERB
inlawrev-3310	1052	28	color	color	NOUN
inlawrev-3310	1052	29	numerically	numerically	ADV
inlawrev-3310	1052	30	as	as	SCONJ
inlawrev-3310	1052	31	opposed	oppose	VERB
inlawrev-3310	1052	32	to	to	PART
inlawrev-3310	1052	33	visually	visually	ADV
inlawrev-3310	1052	34	.	.	PUNCT
inlawrev-3310	1053	1	colwell	colwell	PROPN
inlawrev-3310	1053	2	's	's	PART
inlawrev-3310	1053	3	inventory	inventory	NOUN
inlawrev-3310	1053	4	of	of	ADP
inlawrev-3310	1053	5	colorcurve	colorcurve	ADJ
inlawrev-3310	1053	6	products	product	NOUN
inlawrev-3310	1053	7	consists	consist	VERB
inlawrev-3310	1053	8	of	of	ADP
inlawrev-3310	1053	9	color	color	NOUN
inlawrev-3310	1053	10	atlases	atlas	NOUN
inlawrev-3310	1053	11	which	which	PRON
inlawrev-3310	1053	12	mapped	map	VERB
inlawrev-3310	1053	13	out	out	ADP
inlawrev-3310	1053	14	the	the	DET
inlawrev-3310	1053	15	system	system	NOUN
inlawrev-3310	1053	16	for	for	ADP
inlawrev-3310	1053	17	manufacturers	manufacturer	NOUN
inlawrev-3310	1053	18	and	and	CCONJ
inlawrev-3310	1053	19	swatch	swatch	VERB
inlawrev-3310	1053	20	books	book	NOUN
inlawrev-3310	1053	21	with	with	ADP
inlawrev-3310	1053	22	removable	removable	ADJ
inlawrev-3310	1053	23	samples	sample	NOUN
inlawrev-3310	1053	24	for	for	ADP
inlawrev-3310	1053	25	designers	designer	NOUN
inlawrev-3310	1053	26	and	and	CCONJ
inlawrev-3310	1053	27	architects	architect	NOUN
inlawrev-3310	1053	28	.	.	PUNCT
inlawrev-3310	1054	1	except	except	SCONJ
inlawrev-3310	1054	2	for	for	ADP
inlawrev-3310	1054	3	a	a	DET
inlawrev-3310	1054	4	de	de	X
inlawrev-3310	1054	5	minimus	minimus	NOUN
inlawrev-3310	1054	6	amount	amount	NOUN
inlawrev-3310	1054	7	,	,	PUNCT
inlawrev-3310	1054	8	colwell	colwell	PROPN
inlawrev-3310	1054	9	manufactured	manufacture	VERB
inlawrev-3310	1054	10	its	its	PRON
inlawrev-3310	1054	11	entire	entire	ADJ
inlawrev-3310	1054	12	colorcurve	colorcurve	ADJ
inlawrev-3310	1054	13	inventory	inventory	NOUN
inlawrev-3310	1054	14	from	from	ADP
inlawrev-3310	1054	15	1987	1987	NUM
inlawrev-3310	1054	16	to	to	ADP
inlawrev-3310	1054	17	1989	1989	NUM
inlawrev-3310	1054	18	at	at	ADP
inlawrev-3310	1054	19	a	a	DET
inlawrev-3310	1054	20	total	total	ADJ
inlawrev-3310	1054	21	cost	cost	NOUN
inlawrev-3310	1054	22	of	of	ADP
inlawrev-3310	1054	23	approximately	approximately	ADV
inlawrev-3310	1054	24	$	$	SYM
inlawrev-3310	1054	25	1.5	1.5	NUM
inlawrev-3310	1054	26	million	million	NUM
inlawrev-3310	1054	27	.	.	PUNCT
inlawrev-3310	1055	1	sales	sale	NOUN
inlawrev-3310	1055	2	did	do	AUX
inlawrev-3310	1055	3	not	not	PART
inlawrev-3310	1055	4	match	match	VERB
inlawrev-3310	1055	5	expectations	expectation	NOUN
inlawrev-3310	1055	6	.	.	PUNCT
inlawrev-3310	1056	1	colwell	colwell	PROPN
inlawrev-3310	1056	2	presented	present	VERB
inlawrev-3310	1056	3	evidence	evidence	NOUN
inlawrev-3310	1056	4	to	to	PART
inlawrev-3310	1056	5	show	show	VERB
inlawrev-3310	1056	6	that	that	SCONJ
inlawrev-3310	1056	7	at	at	ADP
inlawrev-3310	1056	8	the	the	DET
inlawrev-3310	1056	9	current	current	ADJ
inlawrev-3310	1056	10	rate	rate	NOUN
inlawrev-3310	1056	11	of	of	ADP
inlawrev-3310	1056	12	sale	sale	NOUN
inlawrev-3310	1056	13	,	,	PUNCT
inlawrev-3310	1056	14	it	it	PRON
inlawrev-3310	1056	15	would	would	AUX
inlawrev-3310	1056	16	take	take	VERB
inlawrev-3310	1056	17	from	from	ADP
inlawrev-3310	1056	18	20	20	NUM
inlawrev-3310	1056	19	to	to	PART
inlawrev-3310	1056	20	100	100	NUM
inlawrev-3310	1056	21	years	year	NOUN
inlawrev-3310	1056	22	to	to	PART
inlawrev-3310	1056	23	sell	sell	VERB
inlawrev-3310	1056	24	these	these	DET
inlawrev-3310	1056	25	products	product	NOUN
inlawrev-3310	1056	26	.	.	PUNCT
inlawrev-3310	1057	1	after	after	ADP
inlawrev-3310	1057	2	several	several	ADJ
inlawrev-3310	1057	3	consecutive	consecutive	ADJ
inlawrev-3310	1057	4	years	year	NOUN
inlawrev-3310	1057	5	of	of	ADP
inlawrev-3310	1057	6	poor	poor	ADJ
inlawrev-3310	1057	7	sales	sale	NOUN
inlawrev-3310	1057	8	and	and	CCONJ
inlawrev-3310	1057	9	after	after	ADP
inlawrev-3310	1057	10	consultation	consultation	NOUN
inlawrev-3310	1057	11	with	with	ADP
inlawrev-3310	1057	12	its	its	PRON
inlawrev-3310	1057	13	professional	professional	ADJ
inlawrev-3310	1057	14	accountants	accountant	NOUN
inlawrev-3310	1057	15	,	,	PUNCT
inlawrev-3310	1057	16	colwell	colwell	PROPN
inlawrev-3310	1057	17	determined	determine	VERB
inlawrev-3310	1057	18	in	in	ADP
inlawrev-3310	1057	19	1995	1995	NUM
inlawrev-3310	1057	20	to	to	PART
inlawrev-3310	1057	21	write	write	VERB
inlawrev-3310	1057	22	down	down	ADP
inlawrev-3310	1057	23	the	the	DET
inlawrev-3310	1057	24	335	335	NUM
inlawrev-3310	1057	25	.	.	PUNCT
inlawrev-3310	1058	1	i	i	PRON
inlawrev-3310	1058	2	d.	d.	PROPN
inlawrev-3310	1058	3	336	336	NUM
inlawrev-3310	1058	4	.	.	PUNCT
inlawrev-3310	1059	1	mat	mat	NOUN
inlawrev-3310	1059	2	1381	1381	NUM
inlawrev-3310	1059	3	-	-	SYM
inlawrev-3310	1059	4	83	83	NUM
inlawrev-3310	1059	5	.	.	PUNCT
inlawrev-3310	1060	1	337	337	NUM
inlawrev-3310	1060	2	.	.	PUNCT
inlawrev-3310	1061	1	680	680	NUM
inlawrev-3310	1061	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1061	3	892	892	NUM
inlawrev-3310	1061	4	(	(	PUNCT
inlawrev-3310	1061	5	ind	ind	NOUN
inlawrev-3310	1061	6	.	.	PUNCT
inlawrev-3310	1062	1	t.c	t.c	PROPN
inlawrev-3310	1062	2	.	.	PROPN
inlawrev-3310	1062	3	1997	1997	NUM
inlawrev-3310	1062	4	)	)	PUNCT
inlawrev-3310	1062	5	.	.	PUNCT
inlawrev-3310	1063	1	338	338	NUM
inlawrev-3310	1063	2	.	.	PUNCT
inlawrev-3310	1064	1	i	i	PRON
inlawrev-3310	1064	2	d.	d.	PROPN
inlawrev-3310	1064	3	at	at	ADP
inlawrev-3310	1064	4	893	893	NUM
inlawrev-3310	1064	5	.	.	PUNCT
inlawrev-3310	1065	1	339	339	NUM
inlawrev-3310	1065	2	.	.	PUNCT
inlawrev-3310	1066	1	i	i	PRON
inlawrev-3310	1066	2	d	d	PROPN
inlawrev-3310	1066	3	at	at	ADP
inlawrev-3310	1066	4	893	893	NUM
inlawrev-3310	1066	5	-	-	SYM
inlawrev-3310	1066	6	94	94	NUM
inlawrev-3310	1066	7	.	.	PUNCT
inlawrev-3310	1066	8	340	340	NUM
inlawrev-3310	1066	9	.	.	PUNCT
inlawrev-3310	1067	1	i	i	PRON
inlawrev-3310	1067	2	d	d	PROPN
inlawrev-3310	1067	3	at	at	ADP
inlawrev-3310	1067	4	894	894	NUM
inlawrev-3310	1067	5	.	.	PROPN
inlawrev-3310	1067	6	814	814	NUM
inlawrev-3310	1067	7	indiana	indiana	PROPN
inlawrev-3310	1067	8	law	law	PROPN
inlawrev-3310	1067	9	review	review	NOUN
inlawrev-3310	1068	1	[	[	X
inlawrev-3310	1068	2	vol	vol	NOUN
inlawrev-3310	1068	3	.	.	PUNCT
inlawrev-3310	1068	4	31:781	31:781	NUM
inlawrev-3310	1068	5	value	value	NOUN
inlawrev-3310	1068	6	of	of	ADP
inlawrev-3310	1068	7	the	the	DET
inlawrev-3310	1068	8	inventory	inventory	NOUN
inlawrev-3310	1068	9	.	.	PUNCT
inlawrev-3310	1069	1	colwell	colwell	PROPN
inlawrev-3310	1069	2	's	's	PART
inlawrev-3310	1069	3	accountants	accountant	NOUN
inlawrev-3310	1069	4	determined	determine	VERB
inlawrev-3310	1069	5	that	that	SCONJ
inlawrev-3310	1069	6	the	the	DET
inlawrev-3310	1069	7	inventory	inventory	NOUN
inlawrev-3310	1069	8	had	have	VERB
inlawrev-3310	1069	9	an	an	DET
inlawrev-3310	1069	10	estimated	estimate	VERB
inlawrev-3310	1069	11	realizable	realizable	ADJ
inlawrev-3310	1069	12	value	value	NOUN
inlawrev-3310	1069	13	of	of	ADP
inlawrev-3310	1069	14	only	only	ADV
inlawrev-3310	1069	15	$	$	SYM
inlawrev-3310	1069	16	835,320	835,320	NUM
inlawrev-3310	1069	17	.	.	PUNCT
inlawrev-3310	1070	1	despite	despite	SCONJ
inlawrev-3310	1070	2	the	the	DET
inlawrev-3310	1070	3	poor	poor	ADJ
inlawrev-3310	1070	4	sales	sale	NOUN
inlawrev-3310	1070	5	and	and	CCONJ
inlawrev-3310	1070	6	colwell	colwell	PROPN
inlawrev-3310	1070	7	's	's	PART
inlawrev-3310	1070	8	decision	decision	NOUN
inlawrev-3310	1070	9	to	to	PART
inlawrev-3310	1070	10	write	write	VERB
inlawrev-3310	1070	11	down	down	ADP
inlawrev-3310	1070	12	the	the	DET
inlawrev-3310	1070	13	value	value	NOUN
inlawrev-3310	1070	14	of	of	ADP
inlawrev-3310	1070	15	its	its	PRON
inlawrev-3310	1070	16	colorcurve	colorcurve	ADJ
inlawrev-3310	1070	17	inventory	inventory	NOUN
inlawrev-3310	1070	18	,	,	PUNCT
inlawrev-3310	1070	19	at	at	ADP
inlawrev-3310	1070	20	no	no	DET
inlawrev-3310	1070	21	point	point	NOUN
inlawrev-3310	1070	22	did	do	AUX
inlawrev-3310	1070	23	colwell	colwell	PROPN
inlawrev-3310	1070	24	offer	offer	VERB
inlawrev-3310	1070	25	these	these	DET
inlawrev-3310	1070	26	products	product	NOUN
inlawrev-3310	1070	27	for	for	ADP
inlawrev-3310	1070	28	sale	sale	NOUN
inlawrev-3310	1070	29	below	below	ADP
inlawrev-3310	1070	30	cost	cost	NOUN
inlawrev-3310	1070	31	.	.	PUNCT
inlawrev-3310	1071	1	colwell	colwell	PROPN
inlawrev-3310	1071	2	stated	state	VERB
inlawrev-3310	1071	3	that	that	SCONJ
inlawrev-3310	1071	4	colwell	colwell	PROPN
inlawrev-3310	1071	5	did	do	AUX
inlawrev-3310	1071	6	not	not	PART
inlawrev-3310	1071	7	lower	lower	VERB
inlawrev-3310	1071	8	its	its	PRON
inlawrev-3310	1071	9	prices	price	NOUN
inlawrev-3310	1071	10	below	below	ADP
inlawrev-3310	1071	11	cost	cost	NOUN
inlawrev-3310	1071	12	because	because	SCONJ
inlawrev-3310	1071	13	the	the	DET
inlawrev-3310	1071	14	demand	demand	NOUN
inlawrev-3310	1071	15	for	for	ADP
inlawrev-3310	1071	16	the	the	DET
inlawrev-3310	1071	17	product	product	NOUN
inlawrev-3310	1071	18	appeared	appear	VERB
inlawrev-3310	1071	19	to	to	PART
inlawrev-3310	1071	20	be	be	AUX
inlawrev-3310	1071	21	relatively	relatively	ADV
inlawrev-3310	1071	22	inelastic.^	inelastic.^	ADJ
inlawrev-3310	1071	23	"	"	PUNCT
inlawrev-3310	1071	24	*	*	NOUN
inlawrev-3310	1071	25	'	'	PUNCT
inlawrev-3310	1071	26	after	after	ADP
inlawrev-3310	1071	27	a	a	DET
inlawrev-3310	1071	28	hearing	hearing	NOUN
inlawrev-3310	1071	29	on	on	ADP
inlawrev-3310	1071	30	the	the	DET
inlawrev-3310	1071	31	matter	matter	NOUN
inlawrev-3310	1071	32	,	,	PUNCT
inlawrev-3310	1071	33	the	the	DET
inlawrev-3310	1071	34	isbtc	isbtc	NOUN
inlawrev-3310	1071	35	issued	issue	VERB
inlawrev-3310	1071	36	its	its	PRON
inlawrev-3310	1071	37	final	final	ADJ
inlawrev-3310	1071	38	determination	determination	NOUN
inlawrev-3310	1071	39	rejecting	reject	VERB
inlawrev-3310	1071	40	the	the	DET
inlawrev-3310	1071	41	write	write	NOUN
inlawrev-3310	1071	42	-	-	PUNCT
inlawrev-3310	1071	43	down	down	NOUN
inlawrev-3310	1071	44	.	.	PUNCT
inlawrev-3310	1072	1	the	the	DET
inlawrev-3310	1072	2	isbtc	isbtc	NOUN
inlawrev-3310	1072	3	finally	finally	ADV
inlawrev-3310	1072	4	assessed	assess	VERB
inlawrev-3310	1072	5	colwell	colwell	PROPN
inlawrev-3310	1072	6	's	's	PART
inlawrev-3310	1072	7	entire	entire	ADJ
inlawrev-3310	1072	8	inventory	inventory	NOUN
inlawrev-3310	1072	9	,	,	PUNCT
inlawrev-3310	1072	10	including	include	VERB
inlawrev-3310	1072	11	the	the	DET
inlawrev-3310	1072	12	colorcurve	colorcurve	ADJ
inlawrev-3310	1072	13	products	product	NOUN
inlawrev-3310	1072	14	,	,	PUNCT
inlawrev-3310	1072	15	at	at	ADP
inlawrev-3310	1072	16	$	$	SYM
inlawrev-3310	1072	17	4,068,960	4,068,960	NUM
inlawrev-3310	1072	18	,	,	PUNCT
inlawrev-3310	1072	19	adding	add	VERB
inlawrev-3310	1072	20	an	an	DET
inlawrev-3310	1072	21	$	$	SYM
inlawrev-3310	1072	22	850	850	NUM
inlawrev-3310	1072	23	penalty.^^^	penalty.^^^	NOUN
inlawrev-3310	1072	24	both	both	CCONJ
inlawrev-3310	1072	25	before	before	ADP
inlawrev-3310	1072	26	the	the	DET
inlawrev-3310	1072	27	isbtc	isbtc	NOUN
inlawrev-3310	1072	28	and	and	CCONJ
inlawrev-3310	1072	29	the	the	DET
inlawrev-3310	1072	30	court	court	NOUN
inlawrev-3310	1072	31	,	,	PUNCT
inlawrev-3310	1072	32	colwell	colwell	PROPN
inlawrev-3310	1072	33	claimed	claim	VERB
inlawrev-3310	1072	34	that	that	SCONJ
inlawrev-3310	1072	35	colwell	colwell	PROPN
inlawrev-3310	1072	36	's	's	PART
inlawrev-3310	1072	37	pick	pick	VERB
inlawrev-3310	1072	38	-	-	PUNCT
inlawrev-3310	1072	39	n	n	CCONJ
inlawrev-3310	1072	40	-	-	PUNCT
inlawrev-3310	1072	41	pull	pull	NOUN
inlawrev-3310	1072	42	inventory	inventory	NOUN
inlawrev-3310	1072	43	was	be	AUX
inlawrev-3310	1072	44	exempt	exempt	ADJ
inlawrev-3310	1072	45	from	from	ADP
inlawrev-3310	1072	46	personal	personal	ADJ
inlawrev-3310	1072	47	property	property	NOUN
inlawrev-3310	1072	48	tax	tax	NOUN
inlawrev-3310	1072	49	under	under	ADP
inlawrev-3310	1072	50	the	the	DET
inlawrev-3310	1072	51	interstate	interstate	ADJ
inlawrev-3310	1072	52	commerce	commerce	NOUN
inlawrev-3310	1072	53	exemption	exemption	NOUN
inlawrev-3310	1072	54	provided	provide	VERB
inlawrev-3310	1072	55	in	in	ADP
inlawrev-3310	1072	56	section	section	NOUN
inlawrev-3310	1072	57	6	6	NUM
inlawrev-3310	1072	58	-	-	SYM
inlawrev-3310	1072	59	1.1	1.1	NUM
inlawrev-3310	1072	60	-	-	PUNCT
inlawrev-3310	1072	61	10	10	NUM
inlawrev-3310	1072	62	-	-	SYM
inlawrev-3310	1072	63	29	29	NUM
inlawrev-3310	1072	64	of	of	ADP
inlawrev-3310	1072	65	the	the	DET
inlawrev-3310	1072	66	indiana	indiana	PROPN
inlawrev-3310	1072	67	code	code	PROPN
inlawrev-3310	1072	68	for	for	ADP
inlawrev-3310	1072	69	two	two	NUM
inlawrev-3310	1072	70	reasons	reason	NOUN
inlawrev-3310	1072	71	.	.	PUNCT
inlawrev-3310	1073	1	first	first	ADV
inlawrev-3310	1073	2	,	,	PUNCT
inlawrev-3310	1073	3	colwell	colwell	PROPN
inlawrev-3310	1073	4	contended	contend	VERB
inlawrev-3310	1073	5	that	that	SCONJ
inlawrev-3310	1073	6	the	the	DET
inlawrev-3310	1073	7	items	item	NOUN
inlawrev-3310	1073	8	comprising	comprise	VERB
inlawrev-3310	1073	9	colwell	colwell	PROPN
inlawrev-3310	1073	10	's	's	PART
inlawrev-3310	1073	11	pick	pick	VERB
inlawrev-3310	1073	12	-	-	PUNCT
inlawrev-3310	1073	13	n	n	CCONJ
inlawrev-3310	1073	14	-	-	PUNCT
inlawrev-3310	1073	15	puli	puli	NOUN
inlawrev-3310	1073	16	inventory	inventory	NOUN
inlawrev-3310	1073	17	were	be	AUX
inlawrev-3310	1073	18	exempt	exempt	ADJ
inlawrev-3310	1073	19	under	under	ADP
inlawrev-3310	1073	20	subsection	subsection	NOUN
inlawrev-3310	1073	21	6	6	NUM
inlawrev-3310	1073	22	-	-	SYM
inlawrev-3310	1073	23	1.1	1.1	NUM
inlawrev-3310	1073	24	-	-	SYM
inlawrev-3310	1073	25	1	1	NUM
inlawrev-3310	1073	26	0	0	NUM
inlawrev-3310	1073	27	-	-	SYM
inlawrev-3310	1073	28	29(b).^'*^	29(b).^'*^	NUM
inlawrev-3310	1073	29	colwell	colwell	PROPN
inlawrev-3310	1073	30	argued	argue	VERB
inlawrev-3310	1073	31	that	that	SCONJ
inlawrev-3310	1073	32	"	"	PUNCT
inlawrev-3310	1073	33	the	the	DET
inlawrev-3310	1073	34	'	'	PUNCT
inlawrev-3310	1073	35	original	original	ADJ
inlawrev-3310	1073	36	packages	package	NOUN
inlawrev-3310	1073	37	'	'	PUNCT
inlawrev-3310	1073	38	for	for	ADP
inlawrev-3310	1073	39	the	the	DET
inlawrev-3310	1073	40	pick	pick	VERB
inlawrev-3310	1073	41	-	-	PUNCT
inlawrev-3310	1073	42	n	n	CCONJ
inlawrev-3310	1073	43	-	-	PUNCT
inlawrev-3310	1073	44	pull	pull	NOUN
inlawrev-3310	1073	45	items	item	NOUN
inlawrev-3310	1073	46	were	be	AUX
inlawrev-3310	1073	47	the	the	DET
inlawrev-3310	1073	48	polyethylene	polyethylene	NOUN
inlawrev-3310	1073	49	wrappers	wrapper	NOUN
inlawrev-3310	1073	50	holding	hold	VERB
inlawrev-3310	1073	51	ten	ten	NUM
inlawrev-3310	1073	52	to	to	PART
inlawrev-3310	1073	53	fifteen	fifteen	NUM
inlawrev-3310	1073	54	sample	sample	NOUN
inlawrev-3310	1073	55	paint	paint	NOUN
inlawrev-3310	1073	56	cards	card	NOUN
inlawrev-3310	1073	57	.	.	PUNCT
inlawrev-3310	1074	1	"	"	PUNCT
inlawrev-3310	1074	2	^'*'^	^'*'^	X
inlawrev-3310	1074	3	under	under	ADP
inlawrev-3310	1074	4	this	this	DET
inlawrev-3310	1074	5	view	view	NOUN
inlawrev-3310	1074	6	,	,	PUNCT
inlawrev-3310	1074	7	the	the	DET
inlawrev-3310	1074	8	original	original	ADJ
inlawrev-3310	1074	9	packaging	packaging	NOUN
inlawrev-3310	1074	10	for	for	ADP
inlawrev-3310	1074	11	the	the	DET
inlawrev-3310	1074	12	pick	pick	VERB
inlawrev-3310	1074	13	-	-	PUNCT
inlawrev-3310	1074	14	n	n	CCONJ
inlawrev-3310	1074	15	-	-	PUNCT
inlawrev-3310	1074	16	pull	pull	NOUN
inlawrev-3310	1074	17	inventory	inventory	NOUN
inlawrev-3310	1074	18	is	be	AUX
inlawrev-3310	1074	19	never	never	ADV
inlawrev-3310	1074	20	disturbed	disturb	VERB
inlawrev-3310	1074	21	.	.	PUNCT
inlawrev-3310	1075	1	thus	thus	ADV
inlawrev-3310	1075	2	,	,	PUNCT
inlawrev-3310	1075	3	colwell	colwell	PROPN
inlawrev-3310	1075	4	contended	contend	VERB
inlawrev-3310	1075	5	that	that	SCONJ
inlawrev-3310	1075	6	these	these	DET
inlawrev-3310	1075	7	items	item	NOUN
inlawrev-3310	1075	8	were	be	AUX
inlawrev-3310	1075	9	stored	store	VERB
inlawrev-3310	1075	10	and	and	CCONJ
inlawrev-3310	1075	11	remained	remain	VERB
inlawrev-3310	1075	12	in	in	ADP
inlawrev-3310	1075	13	their	their	PRON
inlawrev-3310	1075	14	original	original	ADJ
inlawrev-3310	1075	15	packages	package	NOUN
inlawrev-3310	1075	16	for	for	ADP
inlawrev-3310	1075	17	the	the	DET
inlawrev-3310	1075	18	purpose	purpose	NOUN
inlawrev-3310	1075	19	of	of	ADP
inlawrev-3310	1075	20	shipment	shipment	NOUN
inlawrev-3310	1075	21	to	to	ADP
inlawrev-3310	1075	22	an	an	DET
inlawrev-3310	1075	23	out	out	ADV
inlawrev-3310	1075	24	-	-	PUNCT
inlawrev-3310	1075	25	of	of	ADP
inlawrev-3310	1075	26	-	-	PUNCT
inlawrev-3310	1075	27	state	state	NOUN
inlawrev-3310	1075	28	destination.^'*^	destination.^'*^	PROPN
inlawrev-3310	1075	29	the	the	DET
inlawrev-3310	1075	30	court	court	NOUN
inlawrev-3310	1075	31	disagreed	disagree	VERB
inlawrev-3310	1075	32	with	with	ADP
inlawrev-3310	1075	33	colwell	colwell	PROPN
inlawrev-3310	1075	34	and	and	CCONJ
inlawrev-3310	1075	35	observed	observe	VERB
inlawrev-3310	1075	36	that	that	SCONJ
inlawrev-3310	1075	37	the	the	DET
inlawrev-3310	1075	38	applicable	applicable	ADJ
inlawrev-3310	1075	39	regulations	regulation	NOUN
inlawrev-3310	1075	40	define	define	VERB
inlawrev-3310	1075	41	"	"	PUNCT
inlawrev-3310	1075	42	original	original	ADJ
inlawrev-3310	1075	43	package	package	NOUN
inlawrev-3310	1075	44	"	"	PUNCT
inlawrev-3310	1075	45	as	as	ADP
inlawrev-3310	1075	46	"	"	PUNCT
inlawrev-3310	1075	47	the	the	DET
inlawrev-3310	1075	48	box	box	NOUN
inlawrev-3310	1075	49	,	,	PUNCT
inlawrev-3310	1075	50	case	case	NOUN
inlawrev-3310	1075	51	,	,	PUNCT
inlawrev-3310	1075	52	bale	bale	NOUN
inlawrev-3310	1075	53	,	,	PUNCT
inlawrev-3310	1075	54	skid	skid	NOUN
inlawrev-3310	1075	55	,	,	PUNCT
inlawrev-3310	1075	56	bundle	bundle	NOUN
inlawrev-3310	1075	57	,	,	PUNCT
inlawrev-3310	1075	58	parcel	parcel	NOUN
inlawrev-3310	1075	59	,	,	PUNCT
inlawrev-3310	1075	60	or	or	CCONJ
inlawrev-3310	1075	61	aggregation	aggregation	NOUN
inlawrev-3310	1075	62	thereof	thereof	ADV
inlawrev-3310	1075	63	bound	bind	VERB
inlawrev-3310	1075	64	together	together	ADV
inlawrev-3310	1075	65	and	and	CCONJ
inlawrev-3310	1075	66	used	use	VERB
inlawrev-3310	1075	67	by	by	ADP
inlawrev-3310	1075	68	the	the	DET
inlawrev-3310	1075	69	seller	seller	NOUN
inlawrev-3310	1075	70	,	,	PUNCT
inlawrev-3310	1075	71	manufacturer	manufacturer	NOUN
inlawrev-3310	1075	72	,	,	PUNCT
inlawrev-3310	1075	73	or	or	CCONJ
inlawrev-3310	1075	74	packer	packer	NOUN
inlawrev-3310	1075	75	for	for	ADP
inlawrev-3310	1075	76	shipment	shipment	NOUN
inlawrev-3310	1075	77	.	.	PUNCT
inlawrev-3310	1076	1	"^"*^	"^"*^	PROPN
inlawrev-3310	1076	2	the	the	DET
inlawrev-3310	1076	3	court	court	NOUN
inlawrev-3310	1076	4	reasoned	reason	VERB
inlawrev-3310	1076	5	that	that	SCONJ
inlawrev-3310	1076	6	"	"	PUNCT
inlawrev-3310	1076	7	colwell	colwell	PROPN
inlawrev-3310	1076	8	does	do	AUX
inlawrev-3310	1076	9	not	not	PART
inlawrev-3310	1076	10	use	use	VERB
inlawrev-3310	1076	11	the	the	DET
inlawrev-3310	1076	12	plastic	plastic	ADJ
inlawrev-3310	1076	13	wrappers	wrapper	NOUN
inlawrev-3310	1076	14	for	for	ADP
inlawrev-3310	1076	15	shipping	ship	VERB
inlawrev-3310	1076	16	its	its	PRON
inlawrev-3310	1076	17	products	product	NOUN
inlawrev-3310	1076	18	within	within	ADP
inlawrev-3310	1076	19	the	the	DET
inlawrev-3310	1076	20	meaning	meaning	NOUN
inlawrev-3310	1076	21	of	of	ADP
inlawrev-3310	1076	22	the	the	DET
inlawrev-3310	1076	23	regulation	regulation	NOUN
inlawrev-3310	1076	24	.	.	PUNCT
inlawrev-3310	1077	1	"-''*^	"-''*^	NOUN
inlawrev-3310	1077	2	the	the	DET
inlawrev-3310	1077	3	court	court	NOUN
inlawrev-3310	1077	4	stated	state	VERB
inlawrev-3310	1077	5	that	that	SCONJ
inlawrev-3310	1077	6	the	the	DET
inlawrev-3310	1077	7	issue	issue	NOUN
inlawrev-3310	1077	8	is	be	AUX
inlawrev-3310	1077	9	not	not	PART
inlawrev-3310	1077	10	whether	whether	SCONJ
inlawrev-3310	1077	11	the	the	DET
inlawrev-3310	1077	12	packets	packet	NOUN
inlawrev-3310	1077	13	could	could	AUX
inlawrev-3310	1077	14	be	be	AUX
inlawrev-3310	1077	15	used	use	VERB
inlawrev-3310	1077	16	for	for	ADP
inlawrev-3310	1077	17	shipping	ship	VERB
inlawrev-3310	1077	18	the	the	DET
inlawrev-3310	1077	19	taxpayer	taxpayer	NOUN
inlawrev-3310	1077	20	's	's	PART
inlawrev-3310	1077	21	products	product	NOUN
inlawrev-3310	1077	22	,	,	PUNCT
inlawrev-3310	1077	23	but	but	CCONJ
inlawrev-3310	1077	24	rather	rather	ADV
inlawrev-3310	1077	25	,	,	PUNCT
inlawrev-3310	1077	26	whether	whether	SCONJ
inlawrev-3310	1077	27	the	the	DET
inlawrev-3310	1077	28	packets	packet	NOUN
inlawrev-3310	1077	29	are	be	AUX
inlawrev-3310	1077	30	in	in	ADP
inlawrev-3310	1077	31	fact	fact	NOUN
inlawrev-3310	1077	32	used	use	VERB
inlawrev-3310	1077	33	for	for	ADP
inlawrev-3310	1077	34	that	that	DET
inlawrev-3310	1077	35	purpose	purpose	NOUN
inlawrev-3310	1077	36	.	.	PUNCT
inlawrev-3310	1078	1	therefore	therefore	ADV
inlawrev-3310	1078	2	,	,	PUNCT
inlawrev-3310	1078	3	the	the	DET
inlawrev-3310	1078	4	court	court	NOUN
inlawrev-3310	1078	5	concluded	conclude	VERB
inlawrev-3310	1078	6	that	that	SCONJ
inlawrev-3310	1078	7	colwell	colwell	PROPN
inlawrev-3310	1078	8	was	be	AUX
inlawrev-3310	1078	9	not	not	PART
inlawrev-3310	1078	10	entitled	entitle	VERB
inlawrev-3310	1078	11	to	to	ADP
inlawrev-3310	1078	12	an	an	DET
inlawrev-3310	1078	13	interstate	interstate	ADJ
inlawrev-3310	1078	14	commerce	commerce	NOUN
inlawrev-3310	1078	15	exemption	exemption	NOUN
inlawrev-3310	1078	16	under	under	ADP
inlawrev-3310	1078	17	subsection	subsection	NOUN
inlawrev-3310	1078	18	29(b).^'*^	29(b).^'*^	NUM
inlawrev-3310	1078	19	colwell	colwell	PROPN
inlawrev-3310	1078	20	next	next	ADV
inlawrev-3310	1078	21	argued	argue	VERB
inlawrev-3310	1078	22	that	that	SCONJ
inlawrev-3310	1078	23	even	even	ADV
inlawrev-3310	1078	24	if	if	SCONJ
inlawrev-3310	1078	25	colwell	colwell	PROPN
inlawrev-3310	1078	26	's	's	PART
inlawrev-3310	1078	27	pick	pick	VERB
inlawrev-3310	1078	28	-	-	PUNCT
inlawrev-3310	1078	29	n	n	CCONJ
inlawrev-3310	1078	30	-	-	PUNCT
inlawrev-3310	1078	31	pull	pull	NOUN
inlawrev-3310	1078	32	inventory	inventory	NOUN
inlawrev-3310	1078	33	was	be	AUX
inlawrev-3310	1078	34	not	not	PART
inlawrev-3310	1078	35	exempt	exempt	ADJ
inlawrev-3310	1078	36	because	because	SCONJ
inlawrev-3310	1078	37	the	the	DET
inlawrev-3310	1078	38	products	product	NOUN
inlawrev-3310	1078	39	did	do	AUX
inlawrev-3310	1078	40	not	not	PART
inlawrev-3310	1078	41	remain	remain	VERB
inlawrev-3310	1078	42	in	in	ADP
inlawrev-3310	1078	43	their	their	PRON
inlawrev-3310	1078	44	original	original	ADJ
inlawrev-3310	1078	45	packages	package	NOUN
inlawrev-3310	1078	46	,	,	PUNCT
inlawrev-3310	1078	47	the	the	DET
inlawrev-3310	1078	48	items	item	NOUN
inlawrev-3310	1078	49	were	be	AUX
inlawrev-3310	1078	50	exempt	exempt	ADJ
inlawrev-3310	1078	51	under	under	ADP
inlawrev-3310	1078	52	section	section	NOUN
inlawrev-3310	1078	53	6	6	NUM
inlawrev-3310	1078	54	-	-	PUNCT
inlawrev-3310	1078	55	l.l-10	l.l-10	ADV
inlawrev-3310	1078	56	-	-	PUNCT
inlawrev-3310	1078	57	29(c	29(c	NUM
inlawrev-3310	1078	58	)	)	PUNCT
inlawrev-3310	1078	59	of	of	ADP
inlawrev-3310	1078	60	the	the	DET
inlawrev-3310	1078	61	indiana	indiana	PROPN
inlawrev-3310	1078	62	code	code	PROPN
inlawrev-3310	1078	63	,	,	PUNCT
inlawrev-3310	1078	64	because	because	SCONJ
inlawrev-3310	1078	65	the	the	DET
inlawrev-3310	1078	66	products	product	NOUN
inlawrev-3310	1078	67	'	'	PART
inlawrev-3310	1078	68	value	value	NOUN
inlawrev-3310	1078	69	would	would	AUX
inlawrev-3310	1078	70	be	be	AUX
inlawrev-3310	1078	71	impaired	impair	VERB
inlawrev-3310	1078	72	if	if	SCONJ
inlawrev-3310	1078	73	the	the	DET
inlawrev-3310	1078	74	products	product	NOUN
inlawrev-3310	1078	75	were	be	AUX
inlawrev-3310	1078	76	stored	store	VERB
inlawrev-3310	1078	77	in	in	ADP
inlawrev-3310	1078	78	the	the	DET
inlawrev-3310	1078	79	products	product	NOUN
inlawrev-3310	1078	80	'	'	PART
inlawrev-3310	1078	81	original	original	ADJ
inlawrev-3310	1078	82	packages.^"*^	packages.^"*^	NOUN
inlawrev-3310	1078	83	the	the	DET
inlawrev-3310	1078	84	dispute	dispute	NOUN
inlawrev-3310	1078	85	centered	center	VERB
inlawrev-3310	1078	86	on	on	ADP
inlawrev-3310	1078	87	colwell	colwell	PROPN
inlawrev-3310	1078	88	's	's	PART
inlawrev-3310	1078	89	claim	claim	NOUN
inlawrev-3310	1078	90	that	that	SCONJ
inlawrev-3310	1078	91	the	the	DET
inlawrev-3310	1078	92	value	value	NOUN
inlawrev-3310	1078	93	of	of	ADP
inlawrev-3310	1078	94	the	the	DET
inlawrev-3310	1078	95	pick	pick	VERB
inlawrev-3310	1078	96	-	-	PUNCT
inlawrev-3310	1078	97	n	n	CCONJ
inlawrev-3310	1078	98	-	-	PUNCT
inlawrev-3310	1078	99	pull	pull	NOUN
inlawrev-3310	1078	100	inventory	inventory	NOUN
inlawrev-3310	1078	101	would	would	AUX
inlawrev-3310	1078	102	be	be	AUX
inlawrev-3310	1078	103	impaired	impair	VERB
inlawrev-3310	1078	104	if	if	SCONJ
inlawrev-3310	1078	105	the	the	DET
inlawrev-3310	1078	106	inventory	inventory	NOUN
inlawrev-3310	1078	107	was	be	AUX
inlawrev-3310	1078	108	stored	store	VERB
inlawrev-3310	1078	109	in	in	ADP
inlawrev-3310	1078	110	its	its	PRON
inlawrev-3310	1078	111	original	original	ADJ
inlawrev-3310	1078	112	packaging	packaging	NOUN
inlawrev-3310	1078	113	.	.	PUNCT
inlawrev-3310	1079	1	in	in	ADP
inlawrev-3310	1079	2	support	support	NOUN
inlawrev-3310	1079	3	of	of	ADP
inlawrev-3310	1079	4	colwell	colwell	PROPN
inlawrev-3310	1079	5	's	's	PART
inlawrev-3310	1079	6	contention	contention	NOUN
inlawrev-3310	1079	7	,	,	PUNCT
inlawrev-3310	1079	8	colwell	colwell	PROPN
inlawrev-3310	1079	9	presented	present	VERB
inlawrev-3310	1079	10	341	341	NUM
inlawrev-3310	1079	11	.	.	PUNCT
inlawrev-3310	1080	1	i	i	PRON
inlawrev-3310	1080	2	d.	d.	PROPN
inlawrev-3310	1080	3	342	342	NUM
inlawrev-3310	1080	4	.	.	PUNCT
inlawrev-3310	1081	1	i	i	PRON
inlawrev-3310	1081	2	d.	d.	PROPN
inlawrev-3310	1081	3	at	at	ADP
inlawrev-3310	1081	4	895	895	NUM
inlawrev-3310	1081	5	.	.	PUNCT
inlawrev-3310	1082	1	343	343	NUM
inlawrev-3310	1082	2	.	.	PUNCT
inlawrev-3310	1083	1	i	i	PRON
inlawrev-3310	1083	2	d	d	PROPN
inlawrev-3310	1083	3	344	344	NUM
inlawrev-3310	1083	4	.	.	PUNCT
inlawrev-3310	1084	1	i	i	PRON
inlawrev-3310	1084	2	d	d	PROPN
inlawrev-3310	1084	3	345	345	NUM
inlawrev-3310	1084	4	.	.	PUNCT
inlawrev-3310	1085	1	i	i	PRON
inlawrev-3310	1085	2	d	d	PROPN
inlawrev-3310	1085	3	346	346	NUM
inlawrev-3310	1085	4	.	.	PUNCT
inlawrev-3310	1086	1	i	i	PRON
inlawrev-3310	1086	2	d.	d.	PROPN
inlawrev-3310	1086	3	(	(	PUNCT
inlawrev-3310	1086	4	quoting	quote	VERB
inlawrev-3310	1086	5	ind	ind	PROPN
inlawrev-3310	1086	6	.	.	PUNCT
inlawrev-3310	1087	1	admin	admin	PROPN
inlawrev-3310	1087	2	.	.	PUNCT
inlawrev-3310	1088	1	code	code	PROPN
inlawrev-3310	1088	2	tit	tit	PROPN
inlawrev-3310	1088	3	.	.	PUNCT
inlawrev-3310	1089	1	50	50	NUM
inlawrev-3310	1089	2	,	,	PUNCT
inlawrev-3310	1089	3	r.	r.	NOUN
inlawrev-3310	1089	4	4.2	4.2	NUM
inlawrev-3310	1089	5	-	-	SYM
inlawrev-3310	1089	6	12	12	NUM
inlawrev-3310	1089	7	-	-	PUNCT
inlawrev-3310	1089	8	5(d	5(d	NUM
inlawrev-3310	1089	9	)	)	PUNCT
inlawrev-3310	1089	10	(	(	PUNCT
inlawrev-3310	1089	11	1992	1992	NUM
inlawrev-3310	1089	12	)	)	PUNCT
inlawrev-3310	1089	13	)	)	PUNCT
inlawrev-3310	1090	1	347	347	NUM
inlawrev-3310	1090	2	.	.	PUNCT
inlawrev-3310	1091	1	i	i	PRON
inlawrev-3310	1091	2	d	d	PROPN
inlawrev-3310	1091	3	348	348	NUM
inlawrev-3310	1091	4	.	.	PUNCT
inlawrev-3310	1092	1	i	i	PRON
inlawrev-3310	1092	2	d	d	PROPN
inlawrev-3310	1092	3	at	at	ADP
inlawrev-3310	1092	4	896	896	NUM
inlawrev-3310	1092	5	.	.	PUNCT
inlawrev-3310	1093	1	349	349	NUM
inlawrev-3310	1093	2	.	.	PUNCT
inlawrev-3310	1094	1	i	i	PRON
inlawrev-3310	1094	2	d	d	PROPN
inlawrev-3310	1094	3	1998	1998	NUM
inlawrev-3310	1094	4	]	]	PUNCT
inlawrev-3310	1094	5	taxation	taxation	NOUN
inlawrev-3310	1094	6	815	815	NUM
inlawrev-3310	1094	7	evidence	evidence	NOUN
inlawrev-3310	1094	8	that	that	SCONJ
inlawrev-3310	1094	9	its	its	PRON
inlawrev-3310	1094	10	pick	pick	VERB
inlawrev-3310	1094	11	-	-	PUNCT
inlawrev-3310	1094	12	n	n	CCONJ
inlawrev-3310	1094	13	-	-	PUNCT
inlawrev-3310	1094	14	pull	pull	ADJ
inlawrev-3310	1094	15	method	method	NOUN
inlawrev-3310	1094	16	of	of	ADP
inlawrev-3310	1094	17	marketing	marketing	NOUN
inlawrev-3310	1094	18	was	be	AUX
inlawrev-3310	1094	19	substantially	substantially	ADV
inlawrev-3310	1094	20	more	more	ADJ
inlawrev-3310	1094	21	cost	cost	NOUN
inlawrev-3310	1094	22	effective	effective	ADJ
inlawrev-3310	1094	23	than	than	ADP
inlawrev-3310	1094	24	prepackaging	prepackage	VERB
inlawrev-3310	1094	25	its	its	PRON
inlawrev-3310	1094	26	products	product	NOUN
inlawrev-3310	1094	27	.	.	PUNCT
inlawrev-3310	1095	1	testimony	testimony	NOUN
inlawrev-3310	1095	2	indicated	indicate	VERB
inlawrev-3310	1095	3	that	that	SCONJ
inlawrev-3310	1095	4	in	in	ADP
inlawrev-3310	1095	5	1982	1982	NUM
inlawrev-3310	1095	6	and	and	CCONJ
inlawrev-3310	1095	7	1983	1983	NUM
inlawrev-3310	1095	8	,	,	PUNCT
inlawrev-3310	1095	9	colwell	colwell	PROPN
inlawrev-3310	1095	10	sold	sell	VERB
inlawrev-3310	1095	11	prepackaged	prepackaged	ADJ
inlawrev-3310	1095	12	color	color	NOUN
inlawrev-3310	1095	13	sample	sample	NOUN
inlawrev-3310	1095	14	strips	strip	NOUN
inlawrev-3310	1095	15	to	to	ADP
inlawrev-3310	1095	16	home	home	NOUN
inlawrev-3310	1095	17	depot	depot	NOUN
inlawrev-3310	1095	18	stores	store	NOUN
inlawrev-3310	1095	19	which	which	PRON
inlawrev-3310	1095	20	asked	ask	VERB
inlawrev-3310	1095	21	colwell	colwell	PROPN
inlawrev-3310	1095	22	to	to	PART
inlawrev-3310	1095	23	discontinue	discontinue	VERB
inlawrev-3310	1095	24	the	the	DET
inlawrev-3310	1095	25	practice	practice	NOUN
inlawrev-3310	1095	26	because	because	SCONJ
inlawrev-3310	1095	27	more	more	ADJ
inlawrev-3310	1095	28	than	than	ADP
inlawrev-3310	1095	29	half	half	NOUN
inlawrev-3310	1095	30	of	of	ADP
inlawrev-3310	1095	31	the	the	DET
inlawrev-3310	1095	32	cards	card	NOUN
inlawrev-3310	1095	33	were	be	AUX
inlawrev-3310	1095	34	going	go	VERB
inlawrev-3310	1095	35	unused	unused	ADJ
inlawrev-3310	1095	36	.	.	PUNCT
inlawrev-3310	1096	1	further	further	ADJ
inlawrev-3310	1096	2	testimony	testimony	NOUN
inlawrev-3310	1096	3	presented	present	VERB
inlawrev-3310	1096	4	by	by	ADP
inlawrev-3310	1096	5	colwell	colwell	PROPN
inlawrev-3310	1096	6	's	's	PART
inlawrev-3310	1096	7	witness	witness	NOUN
inlawrev-3310	1096	8	revealed	reveal	VERB
inlawrev-3310	1096	9	that	that	SCONJ
inlawrev-3310	1096	10	prepackaging	prepackage	VERB
inlawrev-3310	1096	11	colwell	colwell	PROPN
inlawrev-3310	1096	12	'	'	PART
inlawrev-3310	1096	13	s	s	PROPN
inlawrev-3310	1096	14	inventory	inventory	NOUN
inlawrev-3310	1096	15	of	of	ADP
inlawrev-3310	1096	16	paint	paint	NOUN
inlawrev-3310	1096	17	samples	sample	NOUN
inlawrev-3310	1096	18	rendered	render	VERB
inlawrev-3310	1096	19	it	it	PRON
inlawrev-3310	1096	20	"	"	PUNCT
inlawrev-3310	1096	21	unsellable	unsellable	ADJ
inlawrev-3310	1096	22	.	.	PUNCT
inlawrev-3310	1096	23	"	"	PUNCT
inlawrev-3310	1097	1	in	in	ADP
inlawrev-3310	1097	2	addition	addition	NOUN
inlawrev-3310	1097	3	,	,	PUNCT
inlawrev-3310	1097	4	colwell	colwell	PROPN
inlawrev-3310	1097	5	submitted	submit	VERB
inlawrev-3310	1097	6	an	an	DET
inlawrev-3310	1097	7	affidavit	affidavit	NOUN
inlawrev-3310	1097	8	from	from	ADP
inlawrev-3310	1097	9	an	an	DET
inlawrev-3310	1097	10	executive	executive	NOUN
inlawrev-3310	1097	11	of	of	ADP
inlawrev-3310	1097	12	ace	ace	PROPN
inlawrev-3310	1097	13	hardware	hardware	PROPN
inlawrev-3310	1097	14	,	,	PUNCT
inlawrev-3310	1097	15	inc	inc	PROPN
inlawrev-3310	1097	16	.	.	PROPN
inlawrev-3310	1097	17	,	,	PUNCT
inlawrev-3310	1097	18	in	in	ADP
inlawrev-3310	1097	19	which	which	PRON
inlawrev-3310	1097	20	an	an	DET
inlawrev-3310	1097	21	executive	executive	NOUN
inlawrev-3310	1097	22	stated	state	VERB
inlawrev-3310	1097	23	that	that	SCONJ
inlawrev-3310	1097	24	"	"	PUNCT
inlawrev-3310	1097	25	[	[	X
inlawrev-3310	1097	26	i]f	i]f	X
inlawrev-3310	1097	27	colwell	colwell	PROPN
inlawrev-3310	1097	28	/	/	SYM
inlawrev-3310	1097	29	general	general	PROPN
inlawrev-3310	1097	30	would	would	AUX
inlawrev-3310	1097	31	offer	offer	VERB
inlawrev-3310	1097	32	ace	ace	VERB
inlawrev-3310	1097	33	[	[	X
inlawrev-3310	1097	34	hardware	hardware	NOUN
inlawrev-3310	1097	35	]	]	PUNCT
inlawrev-3310	1097	36	prepackaged	prepackage	VERB
inlawrev-3310	1098	1	[	[	X
inlawrev-3310	1098	2	display	display	NOUN
inlawrev-3310	1098	3	replacement	replacement	NOUN
inlawrev-3310	1098	4	strip	strip	NOUN
inlawrev-3310	1098	5	packages	package	NOUN
inlawrev-3310	1098	6	]	]	PUNCT
inlawrev-3310	1098	7	prior	prior	ADV
inlawrev-3310	1098	8	to	to	ADP
inlawrev-3310	1098	9	an	an	DET
inlawrev-3310	1098	10	actual	actual	ADJ
inlawrev-3310	1098	11	store	store	NOUN
inlawrev-3310	1098	12	's	's	PART
inlawrev-3310	1098	13	order	order	NOUN
inlawrev-3310	1098	14	.	.	PUNCT
inlawrev-3310	1099	1	ace	ace	VERB
inlawrev-3310	1100	1	[	[	X
inlawrev-3310	1100	2	hardware	hardware	NOUN
inlawrev-3310	1100	3	]	]	PUNCT
inlawrev-3310	1100	4	would	would	AUX
inlawrev-3310	1100	5	not	not	PART
inlawrev-3310	1100	6	be	be	AUX
inlawrev-3310	1100	7	willing	willing	ADJ
inlawrev-3310	1100	8	to	to	PART
inlawrev-3310	1100	9	pay	pay	VERB
inlawrev-3310	1100	10	the	the	DET
inlawrev-3310	1100	11	same	same	ADJ
inlawrev-3310	1100	12	price	price	NOUN
inlawrev-3310	1100	13	that	that	PRON
inlawrev-3310	1100	14	it	it	PRON
inlawrev-3310	1100	15	pays	pay	VERB
inlawrev-3310	1100	16	now	now	ADV
inlawrev-3310	1100	17	for	for	ADP
inlawrev-3310	1100	18	the	the	DET
inlawrev-3310	1100	19	product	product	NOUN
inlawrev-3310	1100	20	because	because	SCONJ
inlawrev-3310	1100	21	much	much	ADJ
inlawrev-3310	1100	22	ofthe	ofthe	ADJ
inlawrev-3310	1100	23	order	order	NOUN
inlawrev-3310	1100	24	would	would	AUX
inlawrev-3310	1100	25	be	be	AUX
inlawrev-3310	1100	26	wasted	waste	VERB
inlawrev-3310	1100	27	"	"	PUNCT
inlawrev-3310	1100	28	and	and	CCONJ
inlawrev-3310	1100	29	stated	state	VERB
inlawrev-3310	1100	30	that	that	SCONJ
inlawrev-3310	1100	31	ace	ace	NOUN
inlawrev-3310	1100	32	hardware	hardware	NOUN
inlawrev-3310	1100	33	"	"	PUNCT
inlawrev-3310	1100	34	would	would	AUX
inlawrev-3310	1100	35	pay	pay	VERB
inlawrev-3310	1100	36	a	a	DET
inlawrev-3310	1100	37	lesser	less	ADJ
inlawrev-3310	1100	38	price	price	NOUN
inlawrev-3310	1100	39	.	.	PUNCT
inlawrev-3310	1100	40	"^^^	"^^^	PUNCT
inlawrev-3310	1101	1	however	however	ADV
inlawrev-3310	1101	2	,	,	PUNCT
inlawrev-3310	1101	3	the	the	DET
inlawrev-3310	1101	4	court	court	NOUN
inlawrev-3310	1101	5	held	hold	VERB
inlawrev-3310	1101	6	that	that	SCONJ
inlawrev-3310	1101	7	colwell	colwell	PROPN
inlawrev-3310	1101	8	's	's	PART
inlawrev-3310	1101	9	evidence	evidence	NOUN
inlawrev-3310	1101	10	failed	fail	VERB
inlawrev-3310	1101	11	to	to	PART
inlawrev-3310	1101	12	demonstrate	demonstrate	VERB
inlawrev-3310	1101	13	the	the	DET
inlawrev-3310	1101	14	sort	sort	NOUN
inlawrev-3310	1101	15	of	of	ADP
inlawrev-3310	1101	16	impairment	impairment	NOUN
inlawrev-3310	1101	17	contemplated	contemplate	VERB
inlawrev-3310	1101	18	by	by	ADP
inlawrev-3310	1101	19	the	the	DET
inlawrev-3310	1101	20	general	general	ADJ
inlawrev-3310	1101	21	assembly	assembly	NOUN
inlawrev-3310	1101	22	when	when	SCONJ
inlawrev-3310	1101	23	it	it	PRON
inlawrev-3310	1101	24	enacted	enact	VERB
inlawrev-3310	1101	25	subsection	subsection	NOUN
inlawrev-3310	1101	26	29(c)(2	29(c)(2	NUM
inlawrev-3310	1101	27	)	)	PUNCT
inlawrev-3310	1101	28	.	.	PUNCT
inlawrev-3310	1102	1	colwell	colwell	PROPN
inlawrev-3310	1102	2	contended	contend	VERB
inlawrev-3310	1102	3	that	that	SCONJ
inlawrev-3310	1102	4	the	the	DET
inlawrev-3310	1102	5	general	general	ADJ
inlawrev-3310	1102	6	assembly	assembly	NOUN
inlawrev-3310	1102	7	intended	intend	VERB
inlawrev-3310	1102	8	to	to	PART
inlawrev-3310	1102	9	exempt	exempt	VERB
inlawrev-3310	1102	10	two	two	NUM
inlawrev-3310	1102	11	distinct	distinct	ADJ
inlawrev-3310	1102	12	categories	category	NOUN
inlawrev-3310	1102	13	of	of	ADP
inlawrev-3310	1102	14	goods	good	NOUN
inlawrev-3310	1102	15	:	:	PUNCT
inlawrev-3310	1102	16	one	one	NUM
inlawrev-3310	1102	17	set	set	NOUN
inlawrev-3310	1102	18	that	that	PRON
inlawrev-3310	1102	19	would	would	AUX
inlawrev-3310	1102	20	be	be	AUX
inlawrev-3310	1102	21	physically	physically	ADV
inlawrev-3310	1102	22	damaged	damage	VERB
inlawrev-3310	1102	23	if	if	SCONJ
inlawrev-3310	1102	24	stored	store	VERB
inlawrev-3310	1102	25	in	in	ADP
inlawrev-3310	1102	26	original	original	ADJ
inlawrev-3310	1102	27	packaging	packaging	NOUN
inlawrev-3310	1102	28	;	;	PUNCT
inlawrev-3310	1102	29	and	and	CCONJ
inlawrev-3310	1102	30	another	another	PRON
inlawrev-3310	1102	31	that	that	PRON
inlawrev-3310	1102	32	,	,	PUNCT
inlawrev-3310	1102	33	although	although	SCONJ
inlawrev-3310	1102	34	not	not	PART
inlawrev-3310	1102	35	adversely	adversely	ADV
inlawrev-3310	1102	36	affected	affect	VERB
inlawrev-3310	1102	37	in	in	ADP
inlawrev-3310	1102	38	a	a	DET
inlawrev-3310	1102	39	physical	physical	ADJ
inlawrev-3310	1102	40	sense	sense	NOUN
inlawrev-3310	1102	41	by	by	ADP
inlawrev-3310	1102	42	such	such	ADJ
inlawrev-3310	1102	43	storage	storage	NOUN
inlawrev-3310	1102	44	,	,	PUNCT
inlawrev-3310	1102	45	could	could	AUX
inlawrev-3310	1102	46	be	be	AUX
inlawrev-3310	1102	47	marketed	market	VERB
inlawrev-3310	1102	48	more	more	ADV
inlawrev-3310	1102	49	profitably	profitably	ADV
inlawrev-3310	1102	50	if	if	SCONJ
inlawrev-3310	1102	51	not	not	PART
inlawrev-3310	1102	52	stored	store	VERB
inlawrev-3310	1102	53	in	in	ADP
inlawrev-3310	1102	54	original	original	ADJ
inlawrev-3310	1102	55	packaging	packaging	NOUN
inlawrev-3310	1102	56	.	.	PUNCT
inlawrev-3310	1103	1	in	in	ADP
inlawrev-3310	1103	2	this	this	DET
inlawrev-3310	1103	3	case	case	NOUN
inlawrev-3310	1103	4	,	,	PUNCT
inlawrev-3310	1103	5	it	it	PRON
inlawrev-3310	1103	6	is	be	AUX
inlawrev-3310	1103	7	more	more	ADV
inlawrev-3310	1103	8	likely	likely	ADJ
inlawrev-3310	1103	9	that	that	SCONJ
inlawrev-3310	1103	10	the	the	DET
inlawrev-3310	1103	11	general	general	ADJ
inlawrev-3310	1103	12	assembly	assembly	NOUN
inlawrev-3310	1103	13	intended	intend	VERB
inlawrev-3310	1103	14	the	the	DET
inlawrev-3310	1103	15	notions	notion	NOUN
inlawrev-3310	1103	16	of	of	ADP
inlawrev-3310	1103	17	damage	damage	NOUN
inlawrev-3310	1103	18	to	to	ADP
inlawrev-3310	1103	19	the	the	DET
inlawrev-3310	1103	20	goods	good	NOUN
inlawrev-3310	1103	21	and	and	CCONJ
inlawrev-3310	1103	22	the	the	DET
inlawrev-3310	1103	23	impairment	impairment	NOUN
inlawrev-3310	1103	24	of	of	ADP
inlawrev-3310	1103	25	their	their	PRON
inlawrev-3310	1103	26	value	value	NOUN
inlawrev-3310	1103	27	as	as	ADP
inlawrev-3310	1103	28	synonymous	synonymous	ADJ
inlawrev-3310	1103	29	descriptions	description	NOUN
inlawrev-3310	1103	30	rather	rather	ADV
inlawrev-3310	1103	31	than	than	ADP
inlawrev-3310	1103	32	distinct	distinct	ADJ
inlawrev-3310	1103	33	or	or	CCONJ
inlawrev-3310	1103	34	alternative	alternative	ADJ
inlawrev-3310	1103	35	categories	category	NOUN
inlawrev-3310	1103	36	.	.	PUNCT
inlawrev-3310	1104	1	the	the	DET
inlawrev-3310	1104	2	court	court	NOUN
inlawrev-3310	1104	3	held	hold	VERB
inlawrev-3310	1104	4	that	that	DET
inlawrev-3310	1104	5	subsection	subsection	NOUN
inlawrev-3310	1104	6	(	(	PUNCT
inlawrev-3310	1104	7	c)(2	c)(2	X
inlawrev-3310	1104	8	)	)	PUNCT
inlawrev-3310	1104	9	required	require	VERB
inlawrev-3310	1104	10	a	a	DET
inlawrev-3310	1104	11	"	"	PUNCT
inlawrev-3310	1104	12	showing	show	VERB
inlawrev-3310	1104	13	that	that	SCONJ
inlawrev-3310	1104	14	the	the	DET
inlawrev-3310	1104	15	goods	good	NOUN
inlawrev-3310	1104	16	themselves	themselves	PRON
inlawrev-3310	1104	17	would	would	AUX
inlawrev-3310	1104	18	be	be	AUX
inlawrev-3310	1104	19	damaged	damage	VERB
inlawrev-3310	1104	20	or	or	CCONJ
inlawrev-3310	1104	21	impaired	impair	VERB
inlawrev-3310	1104	22	in	in	ADP
inlawrev-3310	1104	23	a	a	DET
inlawrev-3310	1104	24	physical	physical	ADJ
inlawrev-3310	1104	25	way	way	NOUN
inlawrev-3310	1104	26	by	by	ADP
inlawrev-3310	1104	27	storing	store	VERB
inlawrev-3310	1104	28	them	they	PRON
inlawrev-3310	1104	29	in	in	ADP
inlawrev-3310	1104	30	their	their	PRON
inlawrev-3310	1104	31	original	original	ADJ
inlawrev-3310	1104	32	packages	package	NOUN
inlawrev-3310	1104	33	.	.	PUNCT
inlawrev-3310	1105	1	"^^^	"^^^	PUNCT
inlawrev-3310	1105	2	were	be	AUX
inlawrev-3310	1105	3	this	this	DET
inlawrev-3310	1105	4	court	court	NOUN
inlawrev-3310	1105	5	to	to	PART
inlawrev-3310	1105	6	read	read	VERB
inlawrev-3310	1105	7	subsection	subsection	NOUN
inlawrev-3310	1105	8	(	(	PUNCT
inlawrev-3310	1105	9	c)(2	c)(2	X
inlawrev-3310	1105	10	)	)	PUNCT
inlawrev-3310	1105	11	as	as	SCONJ
inlawrev-3310	1105	12	colwell	colwell	PROPN
inlawrev-3310	1105	13	suggests	suggest	VERB
inlawrev-3310	1105	14	,	,	PUNCT
inlawrev-3310	1105	15	the	the	DET
inlawrev-3310	1105	16	subsection	subsection	NOUN
inlawrev-3310	1105	17	itself	itself	PRON
inlawrev-3310	1105	18	would	would	AUX
inlawrev-3310	1105	19	be	be	AUX
inlawrev-3310	1105	20	rendered	render	VERB
inlawrev-3310	1105	21	practically	practically	ADV
inlawrev-3310	1105	22	meaningless	meaningless	ADJ
inlawrev-3310	1105	23	.	.	PUNCT
inlawrev-3310	1106	1	the	the	DET
inlawrev-3310	1106	2	court	court	NOUN
inlawrev-3310	1106	3	reasoned	reason	VERB
inlawrev-3310	1106	4	that	that	SCONJ
inlawrev-3310	1106	5	it	it	PRON
inlawrev-3310	1106	6	would	would	AUX
inlawrev-3310	1106	7	be	be	AUX
inlawrev-3310	1106	8	operative	operative	ADJ
inlawrev-3310	1106	9	only	only	ADV
inlawrev-3310	1106	10	in	in	ADP
inlawrev-3310	1106	11	the	the	DET
inlawrev-3310	1106	12	unlikely	unlikely	ADJ
inlawrev-3310	1106	13	event	event	NOUN
inlawrev-3310	1106	14	that	that	PRON
inlawrev-3310	1106	15	a	a	DET
inlawrev-3310	1106	16	taxpayer	taxpayer	NOUN
inlawrev-3310	1106	17	chose	choose	VERB
inlawrev-3310	1106	18	to	to	PART
inlawrev-3310	1106	19	store	store	VERB
inlawrev-3310	1106	20	its	its	PRON
inlawrev-3310	1106	21	goods	good	NOUN
inlawrev-3310	1106	22	in	in	ADP
inlawrev-3310	1106	23	original	original	ADJ
inlawrev-3310	1106	24	packages	package	NOUN
inlawrev-3310	1106	25	despite	despite	SCONJ
inlawrev-3310	1106	26	the	the	DET
inlawrev-3310	1106	27	fact	fact	NOUN
inlawrev-3310	1106	28	that	that	SCONJ
inlawrev-3310	1106	29	method	method	NOUN
inlawrev-3310	1106	30	of	of	ADP
inlawrev-3310	1106	31	operation	operation	NOUN
inlawrev-3310	1106	32	was	be	AUX
inlawrev-3310	1106	33	not	not	PART
inlawrev-3310	1106	34	cost	cost	VERB
inlawrev-3310	1106	35	effective	effective	ADJ
inlawrev-3310	1106	36	.	.	PUNCT
inlawrev-3310	1107	1	the	the	DET
inlawrev-3310	1107	2	court	court	NOUN
inlawrev-3310	1107	3	further	far	ADV
inlawrev-3310	1107	4	noted	note	VERB
inlawrev-3310	1107	5	that	that	SCONJ
inlawrev-3310	1107	6	inasmuch	inasmuch	ADJ
inlawrev-3310	1107	7	as	as	SCONJ
inlawrev-3310	1107	8	colwell	colwell	PROPN
inlawrev-3310	1107	9	"	"	PUNCT
inlawrev-3310	1107	10	failed	fail	VERB
inlawrev-3310	1107	11	to	to	PART
inlawrev-3310	1107	12	adduce	adduce	VERB
inlawrev-3310	1107	13	any	any	DET
inlawrev-3310	1107	14	evidence	evidence	NOUN
inlawrev-3310	1107	15	that	that	SCONJ
inlawrev-3310	1107	16	its	its	PRON
inlawrev-3310	1107	17	sample	sample	NOUN
inlawrev-3310	1107	18	paint	paint	NOUN
inlawrev-3310	1107	19	strips	strip	NOUN
inlawrev-3310	1107	20	would	would	AUX
inlawrev-3310	1107	21	have	have	AUX
inlawrev-3310	1107	22	been	be	AUX
inlawrev-3310	1107	23	damaged	damage	VERB
inlawrev-3310	1107	24	or	or	CCONJ
inlawrev-3310	1107	25	impaired	impair	VERB
inlawrev-3310	1107	26	in	in	ADP
inlawrev-3310	1107	27	this	this	DET
inlawrev-3310	1107	28	way	way	NOUN
inlawrev-3310	1107	29	,	,	PUNCT
inlawrev-3310	1107	30	it	it	PRON
inlawrev-3310	1107	31	is	be	AUX
inlawrev-3310	1107	32	not	not	PART
inlawrev-3310	1107	33	entitled	entitle	VERB
inlawrev-3310	1107	34	to	to	ADP
inlawrev-3310	1107	35	an	an	DET
inlawrev-3310	1107	36	exemption	exemption	NOUN
inlawrev-3310	1107	37	on	on	ADP
inlawrev-3310	1107	38	this	this	DET
inlawrev-3310	1107	39	claim	claim	NOUN
inlawrev-3310	1107	40	.	.	PUNCT
inlawrev-3310	1108	1	"	"	PUNCT
inlawrev-3310	1108	2	^^^	^^^	X
inlawrev-3310	1108	3	with	with	ADP
inlawrev-3310	1108	4	respect	respect	NOUN
inlawrev-3310	1108	5	to	to	ADP
inlawrev-3310	1108	6	the	the	DET
inlawrev-3310	1108	7	colorcurve	colorcurve	ADJ
inlawrev-3310	1108	8	inventory	inventory	NOUN
inlawrev-3310	1108	9	,	,	PUNCT
inlawrev-3310	1108	10	colwell	colwell	PROPN
inlawrev-3310	1108	11	argued	argue	VERB
inlawrev-3310	1108	12	that	that	SCONJ
inlawrev-3310	1108	13	the	the	DET
inlawrev-3310	1108	14	isbtc	isbtc	NOUN
inlawrev-3310	1108	15	should	should	AUX
inlawrev-3310	1108	16	have	have	AUX
inlawrev-3310	1108	17	permitted	permit	VERB
inlawrev-3310	1108	18	colwell	colwell	PROPN
inlawrev-3310	1108	19	to	to	PART
inlawrev-3310	1108	20	write	write	VERB
inlawrev-3310	1108	21	down	down	ADP
inlawrev-3310	1108	22	the	the	DET
inlawrev-3310	1108	23	value	value	NOUN
inlawrev-3310	1108	24	of	of	ADP
inlawrev-3310	1108	25	its	its	PRON
inlawrev-3310	1108	26	inventory	inventory	NOUN
inlawrev-3310	1108	27	to	to	ADP
inlawrev-3310	1108	28	the	the	DET
inlawrev-3310	1108	29	lower	low	ADJ
inlawrev-3310	1108	30	of	of	ADP
inlawrev-3310	1108	31	cost	cost	NOUN
inlawrev-3310	1108	32	or	or	CCONJ
inlawrev-3310	1108	33	market	market	NOUN
inlawrev-3310	1108	34	for	for	ADP
inlawrev-3310	1108	35	the	the	DET
inlawrev-3310	1108	36	purposes	purpose	NOUN
inlawrev-3310	1108	37	of	of	ADP
inlawrev-3310	1108	38	indiana	indiana	PROPN
inlawrev-3310	1108	39	property	property	NOUN
inlawrev-3310	1108	40	tax	tax	NOUN
inlawrev-3310	1108	41	since	since	SCONJ
inlawrev-3310	1108	42	colwell	colwell	PROPN
inlawrev-3310	1108	43	reduced	reduce	VERB
inlawrev-3310	1108	44	the	the	DET
inlawrev-3310	1108	45	recorded	record	VERB
inlawrev-3310	1108	46	value	value	NOUN
inlawrev-3310	1108	47	of	of	ADP
inlawrev-3310	1108	48	the	the	DET
inlawrev-3310	1108	49	inventory	inventory	NOUN
inlawrev-3310	1108	50	for	for	ADP
inlawrev-3310	1108	51	internal	internal	ADJ
inlawrev-3310	1108	52	accounting	accounting	NOUN
inlawrev-3310	1108	53	purposes	purpose	NOUN
inlawrev-3310	1108	54	.	.	PUNCT
inlawrev-3310	1109	1	in	in	ADP
inlawrev-3310	1109	2	support	support	NOUN
inlawrev-3310	1109	3	of	of	ADP
inlawrev-3310	1109	4	this	this	DET
inlawrev-3310	1109	5	claim	claim	NOUN
inlawrev-3310	1109	6	,	,	PUNCT
inlawrev-3310	1109	7	colwell	colwell	PROPN
inlawrev-3310	1109	8	pointed	point	VERB
inlawrev-3310	1109	9	to	to	ADP
inlawrev-3310	1109	10	the	the	DET
inlawrev-3310	1109	11	fact	fact	NOUN
inlawrev-3310	1109	12	that	that	SCONJ
inlawrev-3310	1109	13	sales	sale	NOUN
inlawrev-3310	1109	14	of	of	ADP
inlawrev-3310	1109	15	the	the	DET
inlawrev-3310	1109	16	colorcurve	colorcurve	ADJ
inlawrev-3310	1109	17	inventory	inventory	NOUN
inlawrev-3310	1109	18	have	have	AUX
inlawrev-3310	1109	19	been	be	AUX
inlawrev-3310	1109	20	dismal	dismal	ADJ
inlawrev-3310	1109	21	.	.	PUNCT
inlawrev-3310	1110	1	in	in	ADP
inlawrev-3310	1110	2	fact	fact	NOUN
inlawrev-3310	1110	3	,	,	PUNCT
inlawrev-3310	1110	4	evidence	evidence	NOUN
inlawrev-3310	1110	5	showed	show	VERB
inlawrev-3310	1110	6	that	that	SCONJ
inlawrev-3310	1110	7	colwell	colwell	PROPN
inlawrev-3310	1110	8	will	will	AUX
inlawrev-3310	1110	9	probably	probably	ADV
inlawrev-3310	1110	10	still	still	ADV
inlawrev-3310	1110	11	be	be	AUX
inlawrev-3310	1110	12	trying	try	VERB
inlawrev-3310	1110	13	to	to	PART
inlawrev-3310	1110	14	sell	sell	VERB
inlawrev-3310	1110	15	this	this	DET
inlawrev-3310	1110	16	inventory	inventory	NOUN
inlawrev-3310	1110	17	well	well	ADV
inlawrev-3310	1110	18	into	into	ADP
inlawrev-3310	1110	19	the	the	DET
inlawrev-3310	1110	20	21st	21st	ADJ
inlawrev-3310	1110	21	century	century	NOUN
inlawrev-3310	1110	22	.	.	PUNCT
inlawrev-3310	1111	1	a	a	DET
inlawrev-3310	1111	2	letter	letter	NOUN
inlawrev-3310	1111	3	from	from	ADP
inlawrev-3310	1111	4	its	its	PRON
inlawrev-3310	1111	5	accountants	accountant	NOUN
inlawrev-3310	1111	6	was	be	AUX
inlawrev-3310	1111	7	also	also	ADV
inlawrev-3310	1111	8	submitted	submit	VERB
inlawrev-3310	1111	9	stating	state	VERB
inlawrev-3310	1111	10	that	that	SCONJ
inlawrev-3310	1111	11	because	because	SCONJ
inlawrev-3310	1111	12	of	of	ADP
inlawrev-3310	1111	13	its	its	PRON
inlawrev-3310	1111	14	poor	poor	ADJ
inlawrev-3310	1111	15	sales	sale	NOUN
inlawrev-3310	1111	16	performance	performance	NOUN
inlawrev-3310	1111	17	,	,	PUNCT
inlawrev-3310	1111	18	generally	generally	ADV
inlawrev-3310	1111	19	accepted	accept	VERB
inlawrev-3310	1111	20	accounting	accounting	NOUN
inlawrev-3310	1111	21	principles	principle	NOUN
inlawrev-3310	1111	22	required	require	VERB
inlawrev-3310	1111	23	the	the	DET
inlawrev-3310	1111	24	company	company	NOUN
inlawrev-3310	1111	25	to	to	PART
inlawrev-3310	1111	26	discount	discount	VERB
inlawrev-3310	1111	27	the	the	DET
inlawrev-3310	1111	28	value	value	NOUN
inlawrev-3310	1111	29	of	of	ADP
inlawrev-3310	1111	30	those	those	DET
inlawrev-3310	1111	31	products.^^^	products.^^^	PROPN
inlawrev-3310	1111	32	in	in	ADP
inlawrev-3310	1111	33	its	its	PRON
inlawrev-3310	1111	34	final	final	ADJ
inlawrev-3310	1111	35	determination	determination	NOUN
inlawrev-3310	1111	36	,	,	PUNCT
inlawrev-3310	1111	37	the	the	DET
inlawrev-3310	1111	38	isbtc	isbtc	NOUN
inlawrev-3310	1111	39	350	350	NUM
inlawrev-3310	1111	40	.	.	PUNCT
inlawrev-3310	1112	1	i	i	PRON
inlawrev-3310	1112	2	d.	d.	PROPN
inlawrev-3310	1112	3	at	at	ADP
inlawrev-3310	1112	4	897	897	NUM
inlawrev-3310	1112	5	.	.	PUNCT
inlawrev-3310	1113	1	351	351	NUM
inlawrev-3310	1113	2	.	.	PUNCT
inlawrev-3310	1114	1	i	i	PRON
inlawrev-3310	1114	2	d.	d.	PROPN
inlawrev-3310	1114	3	352	352	NUM
inlawrev-3310	1114	4	.	.	PUNCT
inlawrev-3310	1115	1	i	i	PRON
inlawrev-3310	1115	2	d	d	PROPN
inlawrev-3310	1115	3	353	353	NUM
inlawrev-3310	1115	4	.	.	PUNCT
inlawrev-3310	1116	1	i	i	PRON
inlawrev-3310	1116	2	d	d	PROPN
inlawrev-3310	1116	3	at	at	ADP
inlawrev-3310	1116	4	898	898	NUM
inlawrev-3310	1116	5	.	.	PUNCT
inlawrev-3310	1117	1	8	8	NUM
inlawrev-3310	1117	2	1	1	NUM
inlawrev-3310	1117	3	6	6	NUM
inlawrev-3310	1117	4	indiana	indiana	NOUN
inlawrev-3310	1117	5	law	law	PROPN
inlawrev-3310	1117	6	review	review	NOUN
inlawrev-3310	1118	1	[	[	X
inlawrev-3310	1118	2	vol	vol	NOUN
inlawrev-3310	1118	3	.	.	NOUN
inlawrev-3310	1118	4	3	3	NUM
inlawrev-3310	1118	5	1	1	NUM
inlawrev-3310	1118	6	:	:	SYM
inlawrev-3310	1118	7	78	78	NUM
inlawrev-3310	1118	8	1	1	NUM
inlawrev-3310	1118	9	denied	deny	VERB
inlawrev-3310	1118	10	colwell	colwell	PROPN
inlawrev-3310	1118	11	's	's	PART
inlawrev-3310	1118	12	write	write	NOUN
inlawrev-3310	1118	13	-	-	PUNCT
inlawrev-3310	1118	14	down	down	NOUN
inlawrev-3310	1118	15	on	on	ADP
inlawrev-3310	1118	16	the	the	DET
inlawrev-3310	1118	17	grounds	ground	NOUN
inlawrev-3310	1118	18	that	that	PRON
inlawrev-3310	1118	19	colwell	colwell	PROPN
inlawrev-3310	1118	20	failed	fail	VERB
inlawrev-3310	1118	21	to	to	PART
inlawrev-3310	1118	22	produce	produce	VERB
inlawrev-3310	1118	23	sufficient	sufficient	ADJ
inlawrev-3310	1118	24	objective	objective	ADJ
inlawrev-3310	1118	25	evidence	evidence	NOUN
inlawrev-3310	1118	26	that	that	SCONJ
inlawrev-3310	1118	27	its	its	PRON
inlawrev-3310	1118	28	goods	good	NOUN
inlawrev-3310	1118	29	should	should	AUX
inlawrev-3310	1118	30	be	be	AUX
inlawrev-3310	1118	31	valued	value	VERB
inlawrev-3310	1118	32	below	below	ADP
inlawrev-3310	1118	33	cost	cost	NOUN
inlawrev-3310	1118	34	.	.	PUNCT
inlawrev-3310	1119	1	the	the	DET
inlawrev-3310	1119	2	isbtc	isbtc	NOUN
inlawrev-3310	1119	3	explained	explain	VERB
inlawrev-3310	1119	4	:	:	PUNCT
inlawrev-3310	1119	5	"	"	PUNCT
inlawrev-3310	1119	6	regardless	regardless	ADV
inlawrev-3310	1119	7	of	of	ADP
inlawrev-3310	1119	8	whose	whose	DET
inlawrev-3310	1119	9	definition	definition	NOUN
inlawrev-3310	1119	10	one	one	PRON
inlawrev-3310	1119	11	uses	use	VERB
inlawrev-3310	1119	12	[	[	X
inlawrev-3310	1119	13	to	to	PART
inlawrev-3310	1119	14	define	define	VERB
inlawrev-3310	1119	15	market	market	NOUN
inlawrev-3310	1119	16	value	value	NOUN
inlawrev-3310	1119	17	]	]	PUNCT
inlawrev-3310	1119	18	,	,	PUNCT
inlawrev-3310	1119	19	the	the	DET
inlawrev-3310	1119	20	plain	plain	ADJ
inlawrev-3310	1119	21	fact	fact	NOUN
inlawrev-3310	1119	22	is	be	AUX
inlawrev-3310	1119	23	that	that	SCONJ
inlawrev-3310	1119	24	there	there	PRON
inlawrev-3310	1119	25	must	must	AUX
inlawrev-3310	1119	26	be	be	AUX
inlawrev-3310	1119	27	some	some	DET
inlawrev-3310	1119	28	evidence	evidence	NOUN
inlawrev-3310	1119	29	that	that	SCONJ
inlawrev-3310	1119	30	the	the	DET
inlawrev-3310	1119	31	market	market	NOUN
inlawrev-3310	1119	32	value	value	NOUN
inlawrev-3310	1119	33	ofthe	ofthe	NOUN
inlawrev-3310	1119	34	inventory	inventory	NOUN
inlawrev-3310	1119	35	is	be	AUX
inlawrev-3310	1119	36	less	less	ADJ
inlawrev-3310	1119	37	than	than	ADP
inlawrev-3310	1119	38	its	its	PRON
inlawrev-3310	1119	39	cost	cost	NOUN
inlawrev-3310	1119	40	.	.	PUNCT
inlawrev-3310	1119	41	.	.	PUNCT
inlawrev-3310	1119	42	.	.	PUNCT
inlawrev-3310	1120	1	."^^	."^^	PUNCT
inlawrev-3310	1121	1	'	'	PUNCT
inlawrev-3310	1121	2	*	*	PUNCT
inlawrev-3310	1121	3	the	the	DET
inlawrev-3310	1121	4	letter	letter	NOUN
inlawrev-3310	1121	5	from	from	ADP
inlawrev-3310	1121	6	the	the	DET
inlawrev-3310	1121	7	accounting	accounting	NOUN
inlawrev-3310	1121	8	firm	firm	NOUN
inlawrev-3310	1121	9	and	and	CCONJ
inlawrev-3310	1121	10	the	the	DET
inlawrev-3310	1121	11	testimony	testimony	NOUN
inlawrev-3310	1121	12	concerning	concern	VERB
inlawrev-3310	1121	13	the	the	DET
inlawrev-3310	1121	14	deterioration	deterioration	NOUN
inlawrev-3310	1121	15	of	of	ADP
inlawrev-3310	1121	16	the	the	DET
inlawrev-3310	1121	17	colors	color	NOUN
inlawrev-3310	1121	18	may	may	AUX
inlawrev-3310	1121	19	be	be	AUX
inlawrev-3310	1121	20	believable	believable	ADJ
inlawrev-3310	1121	21	,	,	PUNCT
inlawrev-3310	1121	22	but	but	CCONJ
inlawrev-3310	1121	23	it	it	PRON
inlawrev-3310	1121	24	was	be	AUX
inlawrev-3310	1121	25	colwell	colwell	PROPN
inlawrev-3310	1121	26	's	's	PART
inlawrev-3310	1121	27	responsibility	responsibility	NOUN
inlawrev-3310	1121	28	to	to	PART
inlawrev-3310	1121	29	provide	provide	VERB
inlawrev-3310	1121	30	evidence	evidence	NOUN
inlawrev-3310	1121	31	to	to	ADP
inlawrev-3310	1121	32	the	the	DET
inlawrev-3310	1121	33	isbtc	isbtc	NOUN
inlawrev-3310	1121	34	to	to	PART
inlawrev-3310	1121	35	show	show	VERB
inlawrev-3310	1121	36	that	that	SCONJ
inlawrev-3310	1121	37	the	the	DET
inlawrev-3310	1121	38	amount	amount	NOUN
inlawrev-3310	1121	39	of	of	ADP
inlawrev-3310	1121	40	colorcurve	colorcurve	ADJ
inlawrev-3310	1121	41	inventory	inventory	NOUN
inlawrev-3310	1121	42	write	write	NOUN
inlawrev-3310	1121	43	-	-	PUNCT
inlawrev-3310	1121	44	down	down	NOUN
inlawrev-3310	1121	45	was	be	AUX
inlawrev-3310	1121	46	proper	proper	ADJ
inlawrev-3310	1121	47	.	.	PUNCT
inlawrev-3310	1122	1	"	"	PUNCT
inlawrev-3310	1122	2	the	the	DET
inlawrev-3310	1122	3	clear	clear	ADJ
inlawrev-3310	1122	4	focus	focus	NOUN
inlawrev-3310	1122	5	of	of	ADP
inlawrev-3310	1122	6	the	the	DET
inlawrev-3310	1122	7	isbtc	isbtc	NOUN
inlawrev-3310	1122	8	's	's	PART
inlawrev-3310	1122	9	determination	determination	NOUN
inlawrev-3310	1122	10	was	be	AUX
inlawrev-3310	1122	11	that	that	SCONJ
inlawrev-3310	1122	12	'	'	PUNCT
inlawrev-3310	1122	13	colwell	colwell	PROPN
inlawrev-3310	1122	14	failed	fail	VERB
inlawrev-3310	1122	15	to	to	PART
inlawrev-3310	1122	16	provide	provide	VERB
inlawrev-3310	1122	17	any	any	DET
inlawrev-3310	1122	18	basis	basis	NOUN
inlawrev-3310	1122	19	to	to	PART
inlawrev-3310	1122	20	explain	explain	VERB
inlawrev-3310	1122	21	the	the	DET
inlawrev-3310	1122	22	calculation	calculation	NOUN
inlawrev-3310	1122	23	of	of	ADP
inlawrev-3310	1122	24	the	the	DET
inlawrev-3310	1122	25	$	$	SYM
inlawrev-3310	1122	26	650,000	650,000	NUM
inlawrev-3310	1122	27	write	write	NOUN
inlawrev-3310	1122	28	-	-	PUNCT
inlawrev-3310	1122	29	down	down	NOUN
inlawrev-3310	1122	30	.	.	PUNCT
inlawrev-3310	1122	31	'	'	PUNCT
inlawrev-3310	1122	32	"	"	PUNCT
inlawrev-3310	1122	33	^^^	^^^	ADJ
inlawrev-3310	1122	34	the	the	DET
inlawrev-3310	1122	35	court	court	NOUN
inlawrev-3310	1122	36	agreed	agree	VERB
inlawrev-3310	1122	37	with	with	ADP
inlawrev-3310	1122	38	the	the	DET
inlawrev-3310	1122	39	isbtc	isbtc	NOUN
inlawrev-3310	1122	40	.	.	PUNCT
inlawrev-3310	1123	1	on	on	ADP
inlawrev-3310	1123	2	proper	proper	ADJ
inlawrev-3310	1123	3	proof	proof	NOUN
inlawrev-3310	1123	4	,	,	PUNCT
inlawrev-3310	1123	5	the	the	DET
inlawrev-3310	1123	6	isbtc	isbtc	NOUN
inlawrev-3310	1123	7	would	would	AUX
inlawrev-3310	1123	8	have	have	AUX
inlawrev-3310	1123	9	permitted	permit	VERB
inlawrev-3310	1123	10	colwell	colwell	PROPN
inlawrev-3310	1123	11	to	to	PART
inlawrev-3310	1123	12	value	value	VERB
inlawrev-3310	1123	13	inventory	inventory	NOUN
inlawrev-3310	1123	14	at	at	ADP
inlawrev-3310	1123	15	"	"	PUNCT
inlawrev-3310	1123	16	the	the	DET
inlawrev-3310	1123	17	lower	low	ADJ
inlawrev-3310	1123	18	of	of	ADP
inlawrev-3310	1123	19	cost	cost	NOUN
inlawrev-3310	1123	20	or	or	CCONJ
inlawrev-3310	1123	21	market	market	NOUN
inlawrev-3310	1123	22	.	.	PUNCT
inlawrev-3310	1123	23	"^^^	"^^^	PUNCT
inlawrev-3310	1124	1	the	the	DET
inlawrev-3310	1124	2	regulations	regulation	NOUN
inlawrev-3310	1124	3	required	require	VERB
inlawrev-3310	1124	4	that	that	SCONJ
inlawrev-3310	1124	5	taxpayers	taxpayer	NOUN
inlawrev-3310	1124	6	value	value	VERB
inlawrev-3310	1124	7	inventory	inventory	NOUN
inlawrev-3310	1124	8	at	at	ADP
inlawrev-3310	1124	9	the	the	DET
inlawrev-3310	1124	10	cost	cost	NOUN
inlawrev-3310	1124	11	of	of	ADP
inlawrev-3310	1124	12	the	the	DET
inlawrev-3310	1124	13	goods	good	NOUN
inlawrev-3310	1124	14	"	"	PUNCT
inlawrev-3310	1124	15	as	as	SCONJ
inlawrev-3310	1124	16	recorded	record	VERB
inlawrev-3310	1124	17	on	on	ADP
inlawrev-3310	1124	18	the	the	DET
inlawrev-3310	1124	19	regular	regular	ADJ
inlawrev-3310	1124	20	books	book	NOUN
inlawrev-3310	1124	21	and	and	CCONJ
inlawrev-3310	1124	22	records	record	VERB
inlawrev-3310	1124	23	ofthe	ofthe	PROPN
inlawrev-3310	1124	24	taxpayer	taxpayer	NOUN
inlawrev-3310	1124	25	,	,	PUNCT
inlawrev-3310	1124	26	"	"	PUNCT
inlawrev-3310	1124	27	and	and	CCONJ
inlawrev-3310	1124	28	"	"	PUNCT
inlawrev-3310	1124	29	[	[	X
inlawrev-3310	1124	30	i]f	i]f	ADP
inlawrev-3310	1124	31	a	a	DET
inlawrev-3310	1124	32	taxpayer	taxpayer	NOUN
inlawrev-3310	1124	33	uses	use	VERB
inlawrev-3310	1124	34	the	the	DET
inlawrev-3310	1124	35	lower	low	ADJ
inlawrev-3310	1124	36	of	of	ADP
inlawrev-3310	1124	37	cost	cost	NOUN
inlawrev-3310	1124	38	or	or	CCONJ
inlawrev-3310	1124	39	market	market	NOUN
inlawrev-3310	1124	40	for	for	ADP
inlawrev-3310	1124	41	valuing	value	VERB
inlawrev-3310	1124	42	inventory	inventory	NOUN
inlawrev-3310	1124	43	for	for	ADP
inlawrev-3310	1124	44	book	book	NOUN
inlawrev-3310	1124	45	accounting	accounting	NOUN
inlawrev-3310	1124	46	purposes	purpose	NOUN
inlawrev-3310	1124	47	,	,	PUNCT
inlawrev-3310	1124	48	this	this	DET
inlawrev-3310	1124	49	method	method	NOUN
inlawrev-3310	1124	50	is	be	AUX
inlawrev-3310	1124	51	allowable	allowable	ADJ
inlawrev-3310	1124	52	for	for	ADP
inlawrev-3310	1124	53	indiana	indiana	PROPN
inlawrev-3310	1124	54	property	property	NOUN
inlawrev-3310	1124	55	tax	tax	NOUN
inlawrev-3310	1124	56	purposes	purpose	NOUN
inlawrev-3310	1124	57	.	.	PUNCT
inlawrev-3310	1125	1	"^^^	"^^^	PUNCT
inlawrev-3310	1126	1	establishing	establish	VERB
inlawrev-3310	1126	2	that	that	SCONJ
inlawrev-3310	1126	3	its	its	PRON
inlawrev-3310	1126	4	inventory	inventory	NOUN
inlawrev-3310	1126	5	has	have	AUX
inlawrev-3310	1126	6	probably	probably	ADV
inlawrev-3310	1126	7	lost	lose	VERB
inlawrev-3310	1126	8	value	value	NOUN
inlawrev-3310	1126	9	is	be	AUX
inlawrev-3310	1126	10	,	,	PUNCT
inlawrev-3310	1126	11	however	however	ADV
inlawrev-3310	1126	12	,	,	PUNCT
inlawrev-3310	1126	13	only	only	ADV
inlawrev-3310	1126	14	half	half	DET
inlawrev-3310	1126	15	the	the	DET
inlawrev-3310	1126	16	battle	battle	NOUN
inlawrev-3310	1126	17	for	for	ADP
inlawrev-3310	1126	18	the	the	DET
inlawrev-3310	1126	19	taxpayer	taxpayer	NOUN
inlawrev-3310	1126	20	.	.	PUNCT
inlawrev-3310	1127	1	the	the	DET
inlawrev-3310	1127	2	taxpayer	taxpayer	NOUN
inlawrev-3310	1127	3	must	must	AUX
inlawrev-3310	1127	4	also	also	ADV
inlawrev-3310	1127	5	prove	prove	VERB
inlawrev-3310	1127	6	by	by	ADP
inlawrev-3310	1127	7	objective	objective	ADJ
inlawrev-3310	1127	8	evidence	evidence	NOUN
inlawrev-3310	1127	9	that	that	SCONJ
inlawrev-3310	1127	10	the	the	DET
inlawrev-3310	1127	11	value	value	NOUN
inlawrev-3310	1127	12	of	of	ADP
inlawrev-3310	1127	13	the	the	DET
inlawrev-3310	1127	14	goods	good	NOUN
inlawrev-3310	1127	15	is	be	AUX
inlawrev-3310	1127	16	less	less	ADJ
inlawrev-3310	1127	17	than	than	ADP
inlawrev-3310	1127	18	its	its	PRON
inlawrev-3310	1127	19	cost	cost	NOUN
inlawrev-3310	1127	20	.	.	PUNCT
inlawrev-3310	1128	1	in	in	ADP
inlawrev-3310	1128	2	this	this	DET
inlawrev-3310	1128	3	case	case	NOUN
inlawrev-3310	1128	4	,	,	PUNCT
inlawrev-3310	1128	5	the	the	DET
inlawrev-3310	1128	6	court	court	NOUN
inlawrev-3310	1128	7	stated	state	VERB
inlawrev-3310	1128	8	that	that	SCONJ
inlawrev-3310	1128	9	colwell	colwell	PROPN
inlawrev-3310	1128	10	failed	fail	VERB
inlawrev-3310	1128	11	to	to	PART
inlawrev-3310	1128	12	introduce	introduce	VERB
inlawrev-3310	1128	13	any	any	DET
inlawrev-3310	1128	14	evidence	evidence	NOUN
inlawrev-3310	1128	15	explaining	explain	VERB
inlawrev-3310	1128	16	its	its	PRON
inlawrev-3310	1128	17	proposed	propose	VERB
inlawrev-3310	1128	18	$	$	SYM
inlawrev-3310	1128	19	650,000	650,000	NUM
inlawrev-3310	1128	20	write	write	NOUN
inlawrev-3310	1128	21	-	-	PUNCT
inlawrev-3310	1128	22	down.^^^	down.^^^	NOUN
inlawrev-3310	1128	23	it	it	PRON
inlawrev-3310	1128	24	also	also	ADV
inlawrev-3310	1128	25	observed	observe	VERB
inlawrev-3310	1128	26	that	that	SCONJ
inlawrev-3310	1128	27	the	the	DET
inlawrev-3310	1128	28	letter	letter	NOUN
inlawrev-3310	1128	29	from	from	ADP
inlawrev-3310	1128	30	colwell	colwell	PROPN
inlawrev-3310	1128	31	's	's	PART
inlawrev-3310	1128	32	accountants	accountant	NOUN
inlawrev-3310	1128	33	simply	simply	ADV
inlawrev-3310	1128	34	stated	state	VERB
inlawrev-3310	1128	35	"	"	PUNCT
inlawrev-3310	1128	36	without	without	ADP
inlawrev-3310	1128	37	explanation	explanation	NOUN
inlawrev-3310	1128	38	or	or	CCONJ
inlawrev-3310	1128	39	documentation	documentation	NOUN
inlawrev-3310	1128	40	that	that	SCONJ
inlawrev-3310	1128	41	the	the	DET
inlawrev-3310	1128	42	'	'	PUNCT
inlawrev-3310	1128	43	estimated	estimate	VERB
inlawrev-3310	1128	44	realizable	realizable	ADJ
inlawrev-3310	1128	45	value	value	NOUN
inlawrev-3310	1128	46	'	'	PUNCT
inlawrev-3310	1128	47	of	of	ADP
inlawrev-3310	1128	48	the	the	DET
inlawrev-3310	1128	49	inventory	inventory	NOUN
inlawrev-3310	1128	50	as	as	ADP
inlawrev-3310	1128	51	of	of	ADP
inlawrev-3310	1128	52	the	the	DET
inlawrev-3310	1128	53	end	end	NOUN
inlawrev-3310	1128	54	of	of	ADP
inlawrev-3310	1128	55	1993	1993	NUM
inlawrev-3310	1128	56	was	be	AUX
inlawrev-3310	1128	57	$	$	SYM
inlawrev-3310	1128	58	620,000	620,000	NUM
inlawrev-3310	1128	59	,	,	PUNCT
inlawrev-3310	1128	60	and	and	CCONJ
inlawrev-3310	1128	61	an	an	DET
inlawrev-3310	1128	62	additional	additional	ADJ
inlawrev-3310	1128	63	$	$	SYM
inlawrev-3310	1128	64	30,000	30,000	NUM
inlawrev-3310	1128	65	was	be	AUX
inlawrev-3310	1128	66	subtracted	subtract	VERB
inlawrev-3310	1128	67	from	from	ADP
inlawrev-3310	1128	68	the	the	DET
inlawrev-3310	1128	69	inventory	inventory	NOUN
inlawrev-3310	1128	70	's	's	PART
inlawrev-3310	1128	71	value	value	NOUN
inlawrev-3310	1128	72	for	for	ADP
inlawrev-3310	1128	73	january	january	PROPN
inlawrev-3310	1128	74	and	and	CCONJ
inlawrev-3310	1128	75	february	february	PROPN
inlawrev-3310	1128	76	1994."^^^	1994."^^^	NUM
inlawrev-3310	1128	77	this	this	PRON
inlawrev-3310	1128	78	,	,	PUNCT
inlawrev-3310	1128	79	according	accord	VERB
inlawrev-3310	1128	80	to	to	ADP
inlawrev-3310	1128	81	the	the	DET
inlawrev-3310	1128	82	court	court	NOUN
inlawrev-3310	1128	83	,	,	PUNCT
inlawrev-3310	1128	84	fell	fall	VERB
inlawrev-3310	1128	85	short	short	ADV
inlawrev-3310	1128	86	of	of	ADP
inlawrev-3310	1128	87	the	the	DET
inlawrev-3310	1128	88	objective	objective	ADJ
inlawrev-3310	1128	89	evidence	evidence	NOUN
inlawrev-3310	1128	90	required	require	VERB
inlawrev-3310	1128	91	to	to	PART
inlawrev-3310	1128	92	support	support	VERB
inlawrev-3310	1128	93	such	such	DET
inlawrev-3310	1128	94	a	a	DET
inlawrev-3310	1128	95	write	write	NOUN
inlawrev-3310	1128	96	-	-	PUNCT
inlawrev-3310	1128	97	down.^^	down.^^	NOUN
inlawrev-3310	1128	98	°	°	PRON
inlawrev-3310	1128	99	a	a	DET
inlawrev-3310	1128	100	general	general	ADJ
inlawrev-3310	1128	101	showing	showing	NOUN
inlawrev-3310	1128	102	of	of	ADP
inlawrev-3310	1128	103	a	a	DET
inlawrev-3310	1128	104	decrease	decrease	NOUN
inlawrev-3310	1128	105	in	in	ADP
inlawrev-3310	1128	106	value	value	NOUN
inlawrev-3310	1128	107	is	be	AUX
inlawrev-3310	1128	108	not	not	PART
inlawrev-3310	1128	109	sufficient	sufficient	ADJ
inlawrev-3310	1128	110	.	.	PUNCT
inlawrev-3310	1129	1	2	2	NUM
inlawrev-3310	1129	2	,	,	PUNCT
inlawrev-3310	1129	3	sony	sony	PROPN
inlawrev-3310	1129	4	music	music	NOUN
inlawrev-3310	1129	5	entertainment	entertainment	PROPN
inlawrev-3310	1129	6	,	,	PUNCT
inlawrev-3310	1129	7	inc	inc	PROPN
inlawrev-3310	1129	8	.	.	PROPN
inlawrev-3310	1130	1	v.	v.	PROPN
inlawrev-3310	1130	2	indiana	indiana	PROPN
inlawrev-3310	1130	3	state	state	PROPN
inlawrev-3310	1130	4	board	board	PROPN
inlawrev-3310	1130	5	of	of	ADP
inlawrev-3310	1130	6	tax	tax	NOUN
inlawrev-3310	1130	7	commissioners?^^—sony	commissioners?^^—sony	PROPN
inlawrev-3310	1130	8	music	music	NOUN
inlawrev-3310	1130	9	was	be	AUX
inlawrev-3310	1130	10	a	a	DET
inlawrev-3310	1130	11	delaware	delaware	PROPN
inlawrev-3310	1130	12	corporation	corporation	NOUN
inlawrev-3310	1130	13	with	with	ADP
inlawrev-3310	1130	14	its	its	PRON
inlawrev-3310	1130	15	principal	principal	ADJ
inlawrev-3310	1130	16	place	place	NOUN
inlawrev-3310	1130	17	of	of	ADP
inlawrev-3310	1130	18	business	business	NOUN
inlawrev-3310	1130	19	in	in	ADP
inlawrev-3310	1130	20	new	new	PROPN
inlawrev-3310	1130	21	york	york	PROPN
inlawrev-3310	1130	22	.	.	PUNCT
inlawrev-3310	1131	1	sony	sony	PROPN
inlawrev-3310	1131	2	music	music	PROPN
inlawrev-3310	1131	3	manufactured	manufacture	VERB
inlawrev-3310	1131	4	audio	audio	ADJ
inlawrev-3310	1131	5	compact	compact	ADJ
inlawrev-3310	1131	6	discs	disc	NOUN
inlawrev-3310	1131	7	and	and	CCONJ
inlawrev-3310	1131	8	sold	sell	VERB
inlawrev-3310	1131	9	them	they	PRON
inlawrev-3310	1131	10	at	at	ADP
inlawrev-3310	1131	11	wholesale	wholesale	NOUN
inlawrev-3310	1131	12	across	across	ADP
inlawrev-3310	1131	13	the	the	DET
inlawrev-3310	1131	14	nation	nation	NOUN
inlawrev-3310	1131	15	.	.	PUNCT
inlawrev-3310	1132	1	because	because	SCONJ
inlawrev-3310	1132	2	sony	sony	PROPN
inlawrev-3310	1132	3	music	music	PROPN
inlawrev-3310	1132	4	's	's	PART
inlawrev-3310	1132	5	manufacturing	manufacturing	NOUN
inlawrev-3310	1132	6	facilities	facility	NOUN
inlawrev-3310	1132	7	did	do	AUX
inlawrev-3310	1132	8	not	not	PART
inlawrev-3310	1132	9	have	have	VERB
inlawrev-3310	1132	10	sufficient	sufficient	ADJ
inlawrev-3310	1132	11	capacity	capacity	NOUN
inlawrev-3310	1132	12	to	to	PART
inlawrev-3310	1132	13	meet	meet	VERB
inlawrev-3310	1132	14	the	the	DET
inlawrev-3310	1132	15	demand	demand	NOUN
inlawrev-3310	1132	16	for	for	ADP
inlawrev-3310	1132	17	sony	sony	PROPN
inlawrev-3310	1132	18	music	music	PROPN
inlawrev-3310	1132	19	's	's	PART
inlawrev-3310	1132	20	products	product	NOUN
inlawrev-3310	1132	21	,	,	PUNCT
inlawrev-3310	1132	22	sony	sony	PROPN
inlawrev-3310	1132	23	music	music	NOUN
inlawrev-3310	1132	24	entered	enter	VERB
inlawrev-3310	1132	25	into	into	ADP
inlawrev-3310	1132	26	an	an	DET
inlawrev-3310	1132	27	agreement	agreement	NOUN
inlawrev-3310	1132	28	with	with	ADP
inlawrev-3310	1132	29	digital	digital	ADJ
inlawrev-3310	1132	30	audio	audio	NOUN
inlawrev-3310	1132	31	disc	disc	NOUN
inlawrev-3310	1132	32	corporation	corporation	NOUN
inlawrev-3310	1132	33	(	(	PUNCT
inlawrev-3310	1132	34	"	"	PUNCT
inlawrev-3310	1132	35	dadc	dadc	NOUN
inlawrev-3310	1132	36	"	"	PUNCT
inlawrev-3310	1132	37	)	)	PUNCT
inlawrev-3310	1132	38	to	to	PART
inlawrev-3310	1132	39	produce	produce	VERB
inlawrev-3310	1132	40	additional	additional	ADJ
inlawrev-3310	1132	41	discs	disc	NOUN
inlawrev-3310	1132	42	.	.	PUNCT
inlawrev-3310	1133	1	dadc	dadc	PROPN
inlawrev-3310	1133	2	has	have	VERB
inlawrev-3310	1133	3	its	its	PRON
inlawrev-3310	1133	4	principal	principal	ADJ
inlawrev-3310	1133	5	facilities	facility	NOUN
inlawrev-3310	1133	6	in	in	ADP
inlawrev-3310	1133	7	indiana	indiana	PROPN
inlawrev-3310	1133	8	.	.	PUNCT
inlawrev-3310	1134	1	both	both	DET
inlawrev-3310	1134	2	sony	sony	PROPN
inlawrev-3310	1134	3	music	music	NOUN
inlawrev-3310	1134	4	and	and	CCONJ
inlawrev-3310	1134	5	dadc	dadc	NOUN
inlawrev-3310	1134	6	were	be	AUX
inlawrev-3310	1134	7	subsidiaries	subsidiary	NOUN
inlawrev-3310	1134	8	of	of	ADP
inlawrev-3310	1134	9	sony	sony	PROPN
inlawrev-3310	1134	10	corporation	corporation	PROPN
inlawrev-3310	1134	11	of	of	ADP
inlawrev-3310	1134	12	america	america	PROPN
inlawrev-3310	1134	13	.	.	PUNCT
inlawrev-3310	1135	1	the	the	DET
inlawrev-3310	1135	2	compact	compact	ADJ
inlawrev-3310	1135	3	discs	disc	NOUN
inlawrev-3310	1135	4	at	at	ADP
inlawrev-3310	1135	5	issue	issue	NOUN
inlawrev-3310	1135	6	were	be	AUX
inlawrev-3310	1135	7	designed	design	VERB
inlawrev-3310	1135	8	to	to	PART
inlawrev-3310	1135	9	be	be	AUX
inlawrev-3310	1135	10	sold	sell	VERB
inlawrev-3310	1135	11	in	in	ADP
inlawrev-3310	1135	12	plastic	plastic	ADJ
inlawrev-3310	1135	13	jewel	jewel	NOUN
inlawrev-3310	1135	14	cases	case	NOUN
inlawrev-3310	1135	15	with	with	ADP
inlawrev-3310	1135	16	front	front	ADJ
inlawrev-3310	1135	17	and	and	CCONJ
inlawrev-3310	1135	18	back	back	NOUN
inlawrev-3310	1135	19	liners	liner	NOUN
inlawrev-3310	1135	20	which	which	PRON
inlawrev-3310	1135	21	were	be	AUX
inlawrev-3310	1135	22	analogous	analogous	ADJ
inlawrev-3310	1135	23	to	to	ADP
inlawrev-3310	1135	24	354	354	NUM
inlawrev-3310	1135	25	.	.	PUNCT
inlawrev-3310	1136	1	i	i	PRON
inlawrev-3310	1136	2	d.	d.	PROPN
inlawrev-3310	1136	3	355	355	NUM
inlawrev-3310	1136	4	.	.	PUNCT
inlawrev-3310	1137	1	i	i	PRON
inlawrev-3310	1137	2	d.	d.	PROPN
inlawrev-3310	1137	3	at	at	ADP
inlawrev-3310	1137	4	898	898	NUM
inlawrev-3310	1137	5	-	-	SYM
inlawrev-3310	1137	6	99	99	NUM
inlawrev-3310	1137	7	.	.	PUNCT
inlawrev-3310	1137	8	356	356	NUM
inlawrev-3310	1137	9	.	.	PUNCT
inlawrev-3310	1138	1	i	i	PRON
inlawrev-3310	1138	2	d	d	PROPN
inlawrev-3310	1138	3	at	at	ADP
inlawrev-3310	1138	4	899	899	NUM
inlawrev-3310	1138	5	(	(	PUNCT
inlawrev-3310	1138	6	citing	cite	VERB
inlawrev-3310	1138	7	ind	ind	NOUN
inlawrev-3310	1138	8	.	.	PUNCT
inlawrev-3310	1139	1	admin	admin	PROPN
inlawrev-3310	1139	2	.	.	PUNCT
inlawrev-3310	1139	3	code	code	PROPN
inlawrev-3310	1139	4	tit	tit	PROPN
inlawrev-3310	1139	5	.	.	PUNCT
inlawrev-3310	1140	1	50	50	NUM
inlawrev-3310	1140	2	,	,	PUNCT
inlawrev-3310	1140	3	r.	r.	NOUN
inlawrev-3310	1140	4	4.2	4.2	NUM
inlawrev-3310	1140	5	-	-	SYM
inlawrev-3310	1140	6	5	5	NUM
inlawrev-3310	1140	7	-	-	SYM
inlawrev-3310	1140	8	3	3	NUM
inlawrev-3310	1140	9	(	(	PUNCT
inlawrev-3310	1140	10	1992	1992	NUM
inlawrev-3310	1140	11	)	)	PUNCT
inlawrev-3310	1140	12	)	)	PUNCT
inlawrev-3310	1140	13	.	.	PUNCT
inlawrev-3310	1141	1	357	357	NUM
inlawrev-3310	1141	2	.	.	PUNCT
inlawrev-3310	1142	1	i	i	PRON
inlawrev-3310	1142	2	d	d	PROPN
inlawrev-3310	1142	3	358	358	NUM
inlawrev-3310	1142	4	.	.	PUNCT
inlawrev-3310	1143	1	i	i	PRON
inlawrev-3310	1143	2	d	d	PROPN
inlawrev-3310	1143	3	359	359	NUM
inlawrev-3310	1143	4	.	.	PUNCT
inlawrev-3310	1144	1	i	i	PRON
inlawrev-3310	1144	2	d	d	PROPN
inlawrev-3310	1144	3	360	360	NUM
inlawrev-3310	1144	4	.	.	PUNCT
inlawrev-3310	1145	1	i	i	PRON
inlawrev-3310	1145	2	d	d	PROPN
inlawrev-3310	1145	3	361	361	NUM
inlawrev-3310	1145	4	.	.	PUNCT
inlawrev-3310	1146	1	681	681	NUM
inlawrev-3310	1146	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1146	3	800	800	NUM
inlawrev-3310	1146	4	(	(	PUNCT
inlawrev-3310	1146	5	ind	ind	NOUN
inlawrev-3310	1146	6	.	.	PUNCT
inlawrev-3310	1147	1	t.c	t.c	PROPN
inlawrev-3310	1147	2	.	.	PROPN
inlawrev-3310	1147	3	1997	1997	NUM
inlawrev-3310	1147	4	)	)	PUNCT
inlawrev-3310	1147	5	.	.	PUNCT
inlawrev-3310	1148	1	1998	1998	NUM
inlawrev-3310	1148	2	]	]	PUNCT
inlawrev-3310	1148	3	taxation	taxation	NOUN
inlawrev-3310	1148	4	817	817	NUM
inlawrev-3310	1148	5	album	album	NOUN
inlawrev-3310	1148	6	covers	cover	VERB
inlawrev-3310	1148	7	,	,	PUNCT
inlawrev-3310	1148	8	featuring	feature	VERB
inlawrev-3310	1148	9	various	various	ADJ
inlawrev-3310	1148	10	designs	design	NOUN
inlawrev-3310	1148	11	,	,	PUNCT
inlawrev-3310	1148	12	graphics	graphic	NOUN
inlawrev-3310	1148	13	,	,	PUNCT
inlawrev-3310	1148	14	and	and	CCONJ
inlawrev-3310	1148	15	pictures	picture	NOUN
inlawrev-3310	1148	16	.	.	PUNCT
inlawrev-3310	1149	1	the	the	DET
inlawrev-3310	1149	2	discs	disc	NOUN
inlawrev-3310	1149	3	often	often	ADV
inlawrev-3310	1149	4	came	come	VERB
inlawrev-3310	1149	5	with	with	ADP
inlawrev-3310	1149	6	short	short	ADJ
inlawrev-3310	1149	7	booklets	booklet	NOUN
inlawrev-3310	1149	8	containing	contain	VERB
inlawrev-3310	1149	9	promotional	promotional	ADJ
inlawrev-3310	1149	10	information	information	NOUN
inlawrev-3310	1149	11	,	,	PUNCT
inlawrev-3310	1149	12	lyrics	lyric	NOUN
inlawrev-3310	1149	13	,	,	PUNCT
inlawrev-3310	1149	14	or	or	CCONJ
inlawrev-3310	1149	15	other	other	ADJ
inlawrev-3310	1149	16	information	information	NOUN
inlawrev-3310	1149	17	.	.	PUNCT
inlawrev-3310	1150	1	once	once	ADV
inlawrev-3310	1150	2	a	a	DET
inlawrev-3310	1150	3	disc	disc	NOUN
inlawrev-3310	1150	4	was	be	AUX
inlawrev-3310	1150	5	placed	place	VERB
inlawrev-3310	1150	6	in	in	ADP
inlawrev-3310	1150	7	a	a	DET
inlawrev-3310	1150	8	tray	tray	NOUN
inlawrev-3310	1150	9	in	in	ADP
inlawrev-3310	1150	10	a	a	DET
inlawrev-3310	1150	11	jewel	jewel	NOUN
inlawrev-3310	1150	12	case	case	NOUN
inlawrev-3310	1150	13	with	with	ADP
inlawrev-3310	1150	14	the	the	DET
inlawrev-3310	1150	15	appropriate	appropriate	ADJ
inlawrev-3310	1150	16	liner	liner	NOUN
inlawrev-3310	1150	17	and	and	CCONJ
inlawrev-3310	1150	18	booklet	booklet	NOUN
inlawrev-3310	1150	19	,	,	PUNCT
inlawrev-3310	1150	20	either	either	CCONJ
inlawrev-3310	1150	21	the	the	DET
inlawrev-3310	1150	22	case	case	NOUN
inlawrev-3310	1150	23	was	be	AUX
inlawrev-3310	1150	24	shrink	shrink	NOUN
inlawrev-3310	1150	25	wrapped	wrap	VERB
inlawrev-3310	1150	26	alone	alone	ADV
inlawrev-3310	1150	27	or	or	CCONJ
inlawrev-3310	1150	28	the	the	DET
inlawrev-3310	1150	29	case	case	NOUN
inlawrev-3310	1150	30	was	be	AUX
inlawrev-3310	1150	31	placed	place	VERB
inlawrev-3310	1150	32	in	in	ADP
inlawrev-3310	1150	33	a	a	DET
inlawrev-3310	1150	34	longbox	longbox	NOUN
inlawrev-3310	1150	35	,	,	PUNCT
inlawrev-3310	1150	36	and	and	CCONJ
inlawrev-3310	1150	37	the	the	DET
inlawrev-3310	1150	38	case	case	NOUN
inlawrev-3310	1150	39	and	and	CCONJ
inlawrev-3310	1150	40	longbox	longbox	NOUN
inlawrev-3310	1150	41	were	be	AUX
inlawrev-3310	1150	42	shrink	shrink	NOUN
inlawrev-3310	1150	43	wrapped	wrap	VERB
inlawrev-3310	1150	44	together	together	ADV
inlawrev-3310	1150	45	.	.	PUNCT
inlawrev-3310	1151	1	longboxes	longboxe	NOUN
inlawrev-3310	1151	2	were	be	AUX
inlawrev-3310	1151	3	printed	print	VERB
inlawrev-3310	1151	4	cardboard	cardboard	NOUN
inlawrev-3310	1151	5	sleeves	sleeve	NOUN
inlawrev-3310	1151	6	that	that	PRON
inlawrev-3310	1151	7	are	be	AUX
inlawrev-3310	1151	8	folded	fold	VERB
inlawrev-3310	1151	9	and	and	CCONJ
inlawrev-3310	1151	10	glued	glue	VERB
inlawrev-3310	1151	11	around	around	ADP
inlawrev-3310	1151	12	the	the	DET
inlawrev-3310	1151	13	jewel	jewel	NOUN
inlawrev-3310	1151	14	cases	case	NOUN
inlawrev-3310	1151	15	in	in	ADP
inlawrev-3310	1151	16	order	order	NOUN
inlawrev-3310	1151	17	to	to	PART
inlawrev-3310	1151	18	make	make	VERB
inlawrev-3310	1151	19	them	they	PRON
inlawrev-3310	1151	20	compatible	compatible	ADJ
inlawrev-3310	1151	21	with	with	ADP
inlawrev-3310	1151	22	the	the	DET
inlawrev-3310	1151	23	old	old	ADJ
inlawrev-3310	1151	24	record	record	NOUN
inlawrev-3310	1151	25	album	album	NOUN
inlawrev-3310	1151	26	displays	display	NOUN
inlawrev-3310	1151	27	in	in	ADP
inlawrev-3310	1151	28	retail	retail	ADJ
inlawrev-3310	1151	29	shops	shop	NOUN
inlawrev-3310	1151	30	.	.	PUNCT
inlawrev-3310	1152	1	under	under	ADP
inlawrev-3310	1152	2	the	the	DET
inlawrev-3310	1152	3	agreement	agreement	NOUN
inlawrev-3310	1152	4	between	between	ADP
inlawrev-3310	1152	5	dadc	dadc	NOUN
inlawrev-3310	1152	6	and	and	CCONJ
inlawrev-3310	1152	7	sony	sony	PROPN
inlawrev-3310	1152	8	music	music	PROPN
inlawrev-3310	1152	9	,	,	PUNCT
inlawrev-3310	1152	10	dadc	dadc	NOUN
inlawrev-3310	1152	11	produced	produce	VERB
inlawrev-3310	1152	12	the	the	DET
inlawrev-3310	1152	13	actual	actual	ADJ
inlawrev-3310	1152	14	discs	disc	NOUN
inlawrev-3310	1152	15	as	as	ADV
inlawrev-3310	1152	16	well	well	ADV
inlawrev-3310	1152	17	as	as	ADP
inlawrev-3310	1152	18	most	most	ADJ
inlawrev-3310	1152	19	of	of	ADP
inlawrev-3310	1152	20	the	the	DET
inlawrev-3310	1152	21	plastic	plastic	NOUN
inlawrev-3310	1152	22	trays	tray	NOUN
inlawrev-3310	1152	23	and	and	CCONJ
inlawrev-3310	1152	24	jewel	jewel	NOUN
inlawrev-3310	1152	25	cases	case	NOUN
inlawrev-3310	1152	26	.	.	PUNCT
inlawrev-3310	1153	1	sony	sony	PROPN
inlawrev-3310	1153	2	music	music	NOUN
inlawrev-3310	1153	3	supplied	supply	VERB
inlawrev-3310	1153	4	the	the	DET
inlawrev-3310	1153	5	booklets	booklet	NOUN
inlawrev-3310	1153	6	,	,	PUNCT
inlawrev-3310	1153	7	liners	liner	NOUN
inlawrev-3310	1153	8	,	,	PUNCT
inlawrev-3310	1153	9	and	and	CCONJ
inlawrev-3310	1153	10	longboxes	longboxe	NOUN
inlawrev-3310	1153	11	(	(	PUNCT
inlawrev-3310	1153	12	collectively	collectively	ADV
inlawrev-3310	1153	13	,	,	PUNCT
inlawrev-3310	1153	14	the	the	DET
inlawrev-3310	1153	15	"	"	PUNCT
inlawrev-3310	1153	16	artwork	artwork	NOUN
inlawrev-3310	1153	17	"	"	PUNCT
inlawrev-3310	1153	18	)	)	PUNCT
inlawrev-3310	1153	19	.	.	PUNCT
inlawrev-3310	1154	1	sony	sony	PROPN
inlawrev-3310	1154	2	music	music	PROPN
inlawrev-3310	1154	3	purchased	purchase	VERB
inlawrev-3310	1154	4	the	the	DET
inlawrev-3310	1154	5	artwork	artwork	NOUN
inlawrev-3310	1154	6	from	from	ADP
inlawrev-3310	1154	7	out	out	ADV
inlawrev-3310	1154	8	-	-	PUNCT
inlawrev-3310	1154	9	of	of	ADP
inlawrev-3310	1154	10	-	-	PUNCT
inlawrev-3310	1154	11	state	state	NOUN
inlawrev-3310	1154	12	suppliers	supplier	NOUN
inlawrev-3310	1154	13	,	,	PUNCT
inlawrev-3310	1154	14	and	and	CCONJ
inlawrev-3310	1154	15	all	all	PRON
inlawrev-3310	1154	16	of	of	ADP
inlawrev-3310	1154	17	the	the	DET
inlawrev-3310	1154	18	design	design	NOUN
inlawrev-3310	1154	19	and	and	CCONJ
inlawrev-3310	1154	20	production	production	NOUN
inlawrev-3310	1154	21	work	work	NOUN
inlawrev-3310	1154	22	on	on	ADP
inlawrev-3310	1154	23	the	the	DET
inlawrev-3310	1154	24	pieces	piece	NOUN
inlawrev-3310	1154	25	was	be	AUX
inlawrev-3310	1154	26	completed	complete	VERB
inlawrev-3310	1154	27	outside	outside	ADP
inlawrev-3310	1154	28	indiana	indiana	PROPN
inlawrev-3310	1154	29	.	.	PUNCT
inlawrev-3310	1155	1	dadc	dadc	PROPN
inlawrev-3310	1155	2	was	be	AUX
inlawrev-3310	1155	3	responsible	responsible	ADJ
inlawrev-3310	1155	4	for	for	ADP
inlawrev-3310	1155	5	preparing	prepare	VERB
inlawrev-3310	1155	6	the	the	DET
inlawrev-3310	1155	7	discs	disc	NOUN
inlawrev-3310	1155	8	for	for	ADP
inlawrev-3310	1155	9	sale	sale	NOUN
inlawrev-3310	1155	10	by	by	ADP
inlawrev-3310	1155	11	placing	place	VERB
inlawrev-3310	1155	12	the	the	DET
inlawrev-3310	1155	13	artwork	artwork	NOUN
inlawrev-3310	1155	14	in	in	ADP
inlawrev-3310	1155	15	the	the	DET
inlawrev-3310	1155	16	jewel	jewel	NOUN
inlawrev-3310	1155	17	cases	case	NOUN
inlawrev-3310	1155	18	with	with	ADP
inlawrev-3310	1155	19	the	the	DET
inlawrev-3310	1155	20	discs	disc	NOUN
inlawrev-3310	1155	21	and	and	CCONJ
inlawrev-3310	1155	22	putting	put	VERB
inlawrev-3310	1155	23	many	many	ADJ
inlawrev-3310	1155	24	of	of	ADP
inlawrev-3310	1155	25	the	the	DET
inlawrev-3310	1155	26	cases	case	NOUN
inlawrev-3310	1155	27	in	in	ADP
inlawrev-3310	1155	28	longboxes	longboxe	NOUN
inlawrev-3310	1155	29	.	.	PUNCT
inlawrev-3310	1156	1	dadc	dadc	PROPN
inlawrev-3310	1156	2	would	would	AUX
inlawrev-3310	1156	3	then	then	ADV
inlawrev-3310	1156	4	pack	pack	VERB
inlawrev-3310	1156	5	twenty	twenty	NUM
inlawrev-3310	1156	6	-	-	PUNCT
inlawrev-3310	1156	7	five	five	NUM
inlawrev-3310	1156	8	to	to	PART
inlawrev-3310	1156	9	thirty	thirty	NUM
inlawrev-3310	1156	10	-	-	PUNCT
inlawrev-3310	1156	11	five	five	NUM
inlawrev-3310	1156	12	fully	fully	ADV
inlawrev-3310	1156	13	assembled	assemble	VERB
inlawrev-3310	1156	14	compact	compact	ADJ
inlawrev-3310	1156	15	discs	disc	NOUN
inlawrev-3310	1156	16	into	into	ADP
inlawrev-3310	1156	17	cardboard	cardboard	NOUN
inlawrev-3310	1156	18	boxes	box	NOUN
inlawrev-3310	1156	19	for	for	ADP
inlawrev-3310	1156	20	shipment	shipment	NOUN
inlawrev-3310	1156	21	to	to	ADP
inlawrev-3310	1156	22	locations	location	NOUN
inlawrev-3310	1156	23	throughout	throughout	ADP
inlawrev-3310	1156	24	the	the	DET
inlawrev-3310	1156	25	united	united	PROPN
inlawrev-3310	1156	26	states.^^^	states.^^^	PROPN
inlawrev-3310	1156	27	in	in	ADP
inlawrev-3310	1156	28	march	march	PROPN
inlawrev-3310	1156	29	1993	1993	NUM
inlawrev-3310	1156	30	,	,	PUNCT
inlawrev-3310	1156	31	sony	sony	PROPN
inlawrev-3310	1156	32	music	music	NOUN
inlawrev-3310	1156	33	had	have	VERB
inlawrev-3310	1156	34	close	close	ADJ
inlawrev-3310	1156	35	to	to	PART
inlawrev-3310	1156	36	$	$	SYM
inlawrev-3310	1156	37	4	4	NUM
inlawrev-3310	1156	38	million	million	NUM
inlawrev-3310	1156	39	in	in	ADP
inlawrev-3310	1156	40	artwork	artwork	NOUN
inlawrev-3310	1156	41	stored	store	VERB
inlawrev-3310	1156	42	in	in	ADP
inlawrev-3310	1156	43	dadc	dadc	PROPN
inlawrev-3310	1156	44	's	's	PART
inlawrev-3310	1156	45	indiana	indiana	PROPN
inlawrev-3310	1156	46	warehouse	warehouse	NOUN
inlawrev-3310	1156	47	.	.	PUNCT
inlawrev-3310	1157	1	more	more	ADJ
inlawrev-3310	1157	2	than	than	ADP
inlawrev-3310	1157	3	52	52	NUM
inlawrev-3310	1157	4	%	%	NOUN
inlawrev-3310	1157	5	of	of	ADP
inlawrev-3310	1157	6	the	the	DET
inlawrev-3310	1157	7	pieces	piece	NOUN
inlawrev-3310	1157	8	were	be	AUX
inlawrev-3310	1157	9	booklets	booklet	NOUN
inlawrev-3310	1157	10	and	and	CCONJ
inlawrev-3310	1157	11	liners	liner	NOUN
inlawrev-3310	1157	12	;	;	PUNCT
inlawrev-3310	1157	13	over	over	ADP
inlawrev-3310	1157	14	47	47	NUM
inlawrev-3310	1157	15	%	%	NOUN
inlawrev-3310	1157	16	were	be	AUX
inlawrev-3310	1157	17	longboxes	longboxe	NOUN
inlawrev-3310	1157	18	;	;	PUNCT
inlawrev-3310	1157	19	and	and	CCONJ
inlawrev-3310	1157	20	the	the	DET
inlawrev-3310	1157	21	remainder	remainder	NOUN
inlawrev-3310	1157	22	contained	contain	VERB
inlawrev-3310	1157	23	miscellaneous	miscellaneous	ADJ
inlawrev-3310	1157	24	items	item	NOUN
inlawrev-3310	1157	25	.	.	PUNCT
inlawrev-3310	1158	1	when	when	SCONJ
inlawrev-3310	1158	2	sony	sony	PROPN
inlawrev-3310	1158	3	music	music	NOUN
inlawrev-3310	1158	4	filed	file	VERB
inlawrev-3310	1158	5	its	its	PRON
inlawrev-3310	1158	6	1993	1993	NUM
inlawrev-3310	1158	7	business	business	NOUN
inlawrev-3310	1158	8	personal	personal	ADJ
inlawrev-3310	1158	9	property	property	NOUN
inlawrev-3310	1158	10	tax	tax	NOUN
inlawrev-3310	1158	11	return	return	NOUN
inlawrev-3310	1158	12	for	for	ADP
inlawrev-3310	1158	13	this	this	DET
inlawrev-3310	1158	14	property	property	NOUN
inlawrev-3310	1158	15	,	,	PUNCT
inlawrev-3310	1158	16	sony	sony	PROPN
inlawrev-3310	1158	17	music	music	NOUN
inlawrev-3310	1158	18	claimed	claim	VERB
inlawrev-3310	1158	19	an	an	DET
inlawrev-3310	1158	20	exemption	exemption	NOUN
inlawrev-3310	1158	21	for	for	ADP
inlawrev-3310	1158	22	98.6	98.6	NUM
inlawrev-3310	1158	23	%	%	NOUN
inlawrev-3310	1158	24	of	of	ADP
inlawrev-3310	1158	25	these	these	DET
inlawrev-3310	1158	26	items	item	NOUN
inlawrev-3310	1158	27	under	under	ADP
inlawrev-3310	1158	28	section	section	NOUN
inlawrev-3310	1158	29	6	6	NUM
inlawrev-3310	1158	30	-	-	SYM
inlawrev-3310	1158	31	1.1	1.1	NUM
inlawrev-3310	1158	32	-	-	PUNCT
inlawrev-3310	1158	33	10	10	NUM
inlawrev-3310	1158	34	-	-	SYM
inlawrev-3310	1158	35	29.3	29.3	NUM
inlawrev-3310	1158	36	of	of	ADP
inlawrev-3310	1158	37	the	the	DET
inlawrev-3310	1158	38	indiana	indiana	PROPN
inlawrev-3310	1158	39	code	code	PROPN
inlawrev-3310	1158	40	on	on	ADP
inlawrev-3310	1158	41	the	the	DET
inlawrev-3310	1158	42	grounds	ground	NOUN
inlawrev-3310	1158	43	that	that	SCONJ
inlawrev-3310	1158	44	these	these	DET
inlawrev-3310	1158	45	items	item	NOUN
inlawrev-3310	1158	46	were	be	AUX
inlawrev-3310	1158	47	ready	ready	ADJ
inlawrev-3310	1158	48	for	for	ADP
inlawrev-3310	1158	49	transshipment	transshipment	NOUN
inlawrev-3310	1158	50	out	out	ADP
inlawrev-3310	1158	51	of	of	ADP
inlawrev-3310	1158	52	state	state	NOUN
inlawrev-3310	1158	53	,	,	PUNCT
inlawrev-3310	1158	54	except	except	SCONJ
inlawrev-3310	1158	55	for	for	ADP
inlawrev-3310	1158	56	repackaging	repackage	VERB
inlawrev-3310	1158	57	.	.	PUNCT
inlawrev-3310	1159	1	during	during	ADP
inlawrev-3310	1159	2	the	the	DET
inlawrev-3310	1159	3	twelve	twelve	NUM
inlawrev-3310	1159	4	months	month	NOUN
inlawrev-3310	1159	5	preceding	precede	VERB
inlawrev-3310	1159	6	march	march	NOUN
inlawrev-3310	1159	7	of	of	ADP
inlawrev-3310	1159	8	1993	1993	NUM
inlawrev-3310	1159	9	,	,	PUNCT
inlawrev-3310	1159	10	sony	sony	PROPN
inlawrev-3310	1159	11	music	music	NOUN
inlawrev-3310	1159	12	shipped	ship	VERB
inlawrev-3310	1159	13	slightly	slightly	ADV
inlawrev-3310	1159	14	more	more	ADJ
inlawrev-3310	1159	15	than	than	ADP
inlawrev-3310	1159	16	$	$	SYM
inlawrev-3310	1159	17	45	45	NUM
inlawrev-3310	1159	18	million	million	NUM
inlawrev-3310	1159	19	in	in	ADP
inlawrev-3310	1159	20	merchandise	merchandise	NOUN
inlawrev-3310	1159	21	from	from	ADP
inlawrev-3310	1159	22	dadc	dadc	NOUN
inlawrev-3310	1159	23	,	,	PUNCT
inlawrev-3310	1159	24	98.12	98.12	NUM
inlawrev-3310	1159	25	%	%	NOUN
inlawrev-3310	1159	26	of	of	ADP
inlawrev-3310	1159	27	which	which	PRON
inlawrev-3310	1159	28	was	be	AUX
inlawrev-3310	1159	29	shipped	ship	VERB
inlawrev-3310	1159	30	out	out	ADP
inlawrev-3310	1159	31	of	of	ADP
inlawrev-3310	1159	32	state.^^^	state.^^^	PROPN
inlawrev-3310	1159	33	after	after	ADP
inlawrev-3310	1159	34	performing	perform	VERB
inlawrev-3310	1159	35	an	an	DET
inlawrev-3310	1159	36	audit	audit	NOUN
inlawrev-3310	1159	37	,	,	PUNCT
inlawrev-3310	1159	38	a	a	DET
inlawrev-3310	1159	39	hearing	hearing	NOUN
inlawrev-3310	1159	40	officer	officer	NOUN
inlawrev-3310	1159	41	for	for	ADP
inlawrev-3310	1159	42	the	the	DET
inlawrev-3310	1159	43	isbtc	isbtc	NOUN
inlawrev-3310	1159	44	found	find	VERB
inlawrev-3310	1159	45	that	that	SCONJ
inlawrev-3310	1159	46	"	"	PUNCT
inlawrev-3310	1159	47	the	the	DET
inlawrev-3310	1159	48	artwork	artwork	NOUN
inlawrev-3310	1159	49	was	be	AUX
inlawrev-3310	1159	50	not	not	PART
inlawrev-3310	1159	51	merely	merely	ADV
inlawrev-3310	1159	52	being	be	AUX
inlawrev-3310	1159	53	stored	store	VERB
inlawrev-3310	1159	54	for	for	ADP
inlawrev-3310	1159	55	transshipment	transshipment	NOUN
inlawrev-3310	1159	56	,	,	PUNCT
inlawrev-3310	1159	57	but	but	CCONJ
inlawrev-3310	1159	58	rather	rather	ADV
inlawrev-3310	1159	59	the	the	DET
inlawrev-3310	1159	60	booklets	booklet	NOUN
inlawrev-3310	1159	61	,	,	PUNCT
inlawrev-3310	1159	62	liners	liner	NOUN
inlawrev-3310	1159	63	,	,	PUNCT
inlawrev-3310	1159	64	and	and	CCONJ
inlawrev-3310	1159	65	longboxes	longboxe	NOUN
inlawrev-3310	1159	66	constituted	constitute	VERB
inlawrev-3310	1159	67	'	'	PUNCT
inlawrev-3310	1159	68	raw	raw	ADJ
inlawrev-3310	1159	69	materials	material	NOUN
inlawrev-3310	1159	70	'	'	PUNCT
inlawrev-3310	1159	71	that	that	PRON
inlawrev-3310	1159	72	had	have	VERB
inlawrev-3310	1159	73	to	to	PART
inlawrev-3310	1159	74	be	be	AUX
inlawrev-3310	1159	75	assembled	assemble	VERB
inlawrev-3310	1159	76	with	with	ADP
inlawrev-3310	1159	77	the	the	DET
inlawrev-3310	1159	78	compact	compact	ADJ
inlawrev-3310	1159	79	discs	disc	NOUN
inlawrev-3310	1159	80	to	to	PART
inlawrev-3310	1159	81	form	form	VERB
inlawrev-3310	1159	82	a	a	DET
inlawrev-3310	1159	83	saleable	saleable	ADJ
inlawrev-3310	1159	84	good	good	NOUN
inlawrev-3310	1159	85	.	.	PUNCT
inlawrev-3310	1160	1	"^^	"^^	PUNCT
inlawrev-3310	1160	2	"	"	PUNCT
inlawrev-3310	1160	3	*	*	PUNCT
inlawrev-3310	1160	4	thus	thus	ADV
inlawrev-3310	1160	5	,	,	PUNCT
inlawrev-3310	1160	6	the	the	DET
inlawrev-3310	1160	7	officer	officer	NOUN
inlawrev-3310	1160	8	concluded	conclude	VERB
inlawrev-3310	1160	9	that	that	SCONJ
inlawrev-3310	1160	10	the	the	DET
inlawrev-3310	1160	11	inventory	inventory	NOUN
inlawrev-3310	1160	12	of	of	ADP
inlawrev-3310	1160	13	artwork	artwork	NOUN
inlawrev-3310	1160	14	was	be	AUX
inlawrev-3310	1160	15	not	not	PART
inlawrev-3310	1160	16	exempt	exempt	ADJ
inlawrev-3310	1160	17	under	under	ADP
inlawrev-3310	1160	18	section	section	NOUN
inlawrev-3310	1160	19	6	6	NUM
inlawrev-3310	1160	20	-	-	SYM
inlawrev-3310	1160	21	1.1	1.1	NUM
inlawrev-3310	1160	22	-	-	PUNCT
inlawrev-3310	1160	23	10	10	NUM
inlawrev-3310	1160	24	-	-	SYM
inlawrev-3310	1160	25	29.3	29.3	NUM
inlawrev-3310	1160	26	of	of	ADP
inlawrev-3310	1160	27	the	the	DET
inlawrev-3310	1160	28	indiana	indiana	PROPN
inlawrev-3310	1160	29	code	code	PROPN
inlawrev-3310	1160	30	and	and	CCONJ
inlawrev-3310	1160	31	the	the	DET
inlawrev-3310	1160	32	officer	officer	NOUN
inlawrev-3310	1160	33	recommended	recommend	VERB
inlawrev-3310	1160	34	an	an	DET
inlawrev-3310	1160	35	assessment	assessment	NOUN
inlawrev-3310	1160	36	of	of	ADP
inlawrev-3310	1160	37	$	$	SYM
inlawrev-3310	1160	38	804,530	804,530	NUM
inlawrev-3310	1160	39	but	but	CCONJ
inlawrev-3310	1160	40	later	later	ADV
inlawrev-3310	1160	41	increased	increase	VERB
inlawrev-3310	1160	42	that	that	DET
inlawrev-3310	1160	43	figure	figure	NOUN
inlawrev-3310	1160	44	to	to	ADP
inlawrev-3310	1160	45	$	$	SYM
inlawrev-3310	1160	46	844,760.^^^	844,760.^^^	NUM
inlawrev-3310	1160	47	after	after	ADP
inlawrev-3310	1160	48	a	a	DET
inlawrev-3310	1160	49	hearing	hearing	NOUN
inlawrev-3310	1160	50	,	,	PUNCT
inlawrev-3310	1160	51	the	the	DET
inlawrev-3310	1160	52	isbtc	isbtc	NOUN
inlawrev-3310	1160	53	affirmed	affirm	VERB
inlawrev-3310	1160	54	this	this	DET
inlawrev-3310	1160	55	assessment	assessment	NOUN
inlawrev-3310	1160	56	and	and	CCONJ
inlawrev-3310	1160	57	sony	sony	PROPN
inlawrev-3310	1160	58	music	music	NOUN
inlawrev-3310	1160	59	timely	timely	ADV
inlawrev-3310	1160	60	filed	file	VERB
inlawrev-3310	1160	61	notice	notice	NOUN
inlawrev-3310	1160	62	of	of	ADP
inlawrev-3310	1160	63	intent	intent	NOUN
inlawrev-3310	1160	64	to	to	PART
inlawrev-3310	1160	65	appeal	appeal	VERB
inlawrev-3310	1160	66	,	,	PUNCT
inlawrev-3310	1160	67	claiming	claim	VERB
inlawrev-3310	1160	68	the	the	DET
inlawrev-3310	1160	69	exemption	exemption	NOUN
inlawrev-3310	1160	70	from	from	ADP
inlawrev-3310	1160	71	indiana	indiana	PROPN
inlawrev-3310	1160	72	's	's	PART
inlawrev-3310	1160	73	personal	personal	ADJ
inlawrev-3310	1160	74	property	property	NOUN
inlawrev-3310	1160	75	tax	tax	NOUN
inlawrev-3310	1160	76	under	under	ADP
inlawrev-3310	1160	77	section	section	NOUN
inlawrev-3310	1160	78	6	6	NUM
inlawrev-3310	1160	79	-	-	SYM
inlawrev-3310	1160	80	1.1	1.1	NUM
inlawrev-3310	1160	81	-	-	PUNCT
inlawrev-3310	1160	82	10	10	NUM
inlawrev-3310	1160	83	-	-	SYM
inlawrev-3310	1160	84	29.3	29.3	NUM
inlawrev-3310	1160	85	of	of	ADP
inlawrev-3310	1160	86	the	the	DET
inlawrev-3310	1160	87	indiana	indiana	PROPN
inlawrev-3310	1160	88	code.^^^	code.^^^	PROPN
inlawrev-3310	1160	89	362	362	NUM
inlawrev-3310	1160	90	.	.	PUNCT
inlawrev-3310	1161	1	mat	mat	PROPN
inlawrev-3310	1161	2	800	800	NUM
inlawrev-3310	1161	3	-	-	NUM
inlawrev-3310	1161	4	01	01	NUM
inlawrev-3310	1161	5	.	.	PUNCT
inlawrev-3310	1161	6	363	363	NUM
inlawrev-3310	1161	7	.	.	PUNCT
inlawrev-3310	1161	8	mat	mat	NOUN
inlawrev-3310	1161	9	801	801	NUM
inlawrev-3310	1161	10	.	.	PUNCT
inlawrev-3310	1161	11	364	364	NUM
inlawrev-3310	1161	12	.	.	PUNCT
inlawrev-3310	1162	1	i	i	PRON
inlawrev-3310	1162	2	d.	d.	PROPN
inlawrev-3310	1162	3	365	365	NUM
inlawrev-3310	1162	4	.	.	PUNCT
inlawrev-3310	1163	1	i	i	PRON
inlawrev-3310	1163	2	d.	d.	PROPN
inlawrev-3310	1163	3	366	366	NUM
inlawrev-3310	1163	4	.	.	PUNCT
inlawrev-3310	1164	1	i	i	PRON
inlawrev-3310	1164	2	d.	d.	VERB
inlawrev-3310	1164	3	the	the	DET
inlawrev-3310	1164	4	applicable	applicable	PROPN
inlawrev-3310	1164	5	indiana	indiana	PROPN
inlawrev-3310	1164	6	statute	statute	PROPN
inlawrev-3310	1164	7	provided	provide	VERB
inlawrev-3310	1164	8	:	:	PUNCT
inlawrev-3310	1164	9	personal	personal	ADJ
inlawrev-3310	1164	10	property	property	NOUN
inlawrev-3310	1164	11	shipped	ship	VERB
inlawrev-3310	1164	12	into	into	ADP
inlawrev-3310	1164	13	indiana	indiana	PROPN
inlawrev-3310	1164	14	is	be	AUX
inlawrev-3310	1164	15	exempt	exempt	ADJ
inlawrev-3310	1164	16	from	from	ADP
inlawrev-3310	1164	17	property	property	NOUN
inlawrev-3310	1164	18	taxation	taxation	NOUN
inlawrev-3310	1164	19	if	if	SCONJ
inlawrev-3310	1164	20	the	the	DET
inlawrev-3310	1164	21	owner	owner	NOUN
inlawrev-3310	1164	22	or	or	CCONJ
inlawrev-3310	1164	23	possessor	possessor	NOUN
inlawrev-3310	1164	24	is	be	AUX
inlawrev-3310	1164	25	able	able	ADJ
inlawrev-3310	1164	26	to	to	PART
inlawrev-3310	1164	27	show	show	VERB
inlawrev-3310	1164	28	by	by	ADP
inlawrev-3310	1164	29	adequate	adequate	ADJ
inlawrev-3310	1164	30	records	record	NOUN
inlawrev-3310	1164	31	that	that	SCONJ
inlawrev-3310	1164	32	the	the	DET
inlawrev-3310	1164	33	property	property	NOUN
inlawrev-3310	1164	34	:	:	PUNCT
inlawrev-3310	1164	35	(	(	PUNCT
inlawrev-3310	1164	36	1	1	X
inlawrev-3310	1164	37	)	)	PUNCT
inlawrev-3310	1164	38	is	be	AUX
inlawrev-3310	1164	39	stored	store	VERB
inlawrev-3310	1164	40	in	in	ADP
inlawrev-3310	1164	41	an	an	DET
inlawrev-3310	1164	42	in	in	ADP
inlawrev-3310	1164	43	-	-	PUNCT
inlawrev-3310	1164	44	state	state	NOUN
inlawrev-3310	1164	45	warehouse	warehouse	NOUN
inlawrev-3310	1164	46	for	for	ADP
inlawrev-3310	1164	47	the	the	DET
inlawrev-3310	1164	48	purpose	purpose	NOUN
inlawrev-3310	1164	49	of	of	ADP
inlawrev-3310	1164	50	transshipment	transshipment	NOUN
inlawrev-3310	1164	51	818	818	NUM
inlawrev-3310	1164	52	indiana	indiana	PROPN
inlawrev-3310	1164	53	law	law	PROPN
inlawrev-3310	1164	54	review	review	NOUN
inlawrev-3310	1165	1	[	[	X
inlawrev-3310	1165	2	vol	vol	NOUN
inlawrev-3310	1165	3	.	.	PUNCT
inlawrev-3310	1166	1	31:781	31:781	NUM
inlawrev-3310	1166	2	based	base	VERB
inlawrev-3310	1166	3	on	on	ADP
inlawrev-3310	1166	4	these	these	DET
inlawrev-3310	1166	5	facts	fact	NOUN
inlawrev-3310	1166	6	,	,	PUNCT
inlawrev-3310	1166	7	the	the	DET
inlawrev-3310	1166	8	court	court	NOUN
inlawrev-3310	1166	9	stated	state	VERB
inlawrev-3310	1166	10	the	the	DET
inlawrev-3310	1166	11	issue	issue	NOUN
inlawrev-3310	1166	12	as	as	SCONJ
inlawrev-3310	1166	13	whether	whether	SCONJ
inlawrev-3310	1166	14	dadc	dadc	NOUN
inlawrev-3310	1166	15	's	's	PART
inlawrev-3310	1166	16	assembling	assembling	NOUN
inlawrev-3310	1166	17	of	of	ADP
inlawrev-3310	1166	18	the	the	DET
inlawrev-3310	1166	19	discs	disc	NOUN
inlawrev-3310	1166	20	,	,	PUNCT
inlawrev-3310	1166	21	jewel	jewel	NOUN
inlawrev-3310	1166	22	cases	case	NOUN
inlawrev-3310	1166	23	,	,	PUNCT
inlawrev-3310	1166	24	artwork	artwork	NOUN
inlawrev-3310	1166	25	,	,	PUNCT
inlawrev-3310	1166	26	and	and	CCONJ
inlawrev-3310	1166	27	longboxes	longboxe	NOUN
inlawrev-3310	1166	28	constitutes	constitute	VERB
inlawrev-3310	1166	29	more	more	ADJ
inlawrev-3310	1166	30	than	than	ADP
inlawrev-3310	1166	31	"	"	PUNCT
inlawrev-3310	1166	32	repackaging	repackage	VERB
inlawrev-3310	1166	33	.	.	PUNCT
inlawrev-3310	1166	34	"	"	PUNCT
inlawrev-3310	1167	1	sony	sony	PROPN
inlawrev-3310	1167	2	music	music	NOUN
inlawrev-3310	1167	3	argued	argue	VERB
inlawrev-3310	1167	4	that	that	SCONJ
inlawrev-3310	1167	5	the	the	DET
inlawrev-3310	1167	6	artwork	artwork	NOUN
inlawrev-3310	1167	7	is	be	AUX
inlawrev-3310	1167	8	exempt	exempt	ADJ
inlawrev-3310	1167	9	by	by	ADP
inlawrev-3310	1167	10	the	the	DET
inlawrev-3310	1167	11	plain	plain	ADJ
inlawrev-3310	1167	12	meaning	meaning	NOUN
inlawrev-3310	1167	13	of	of	ADP
inlawrev-3310	1167	14	the	the	DET
inlawrev-3310	1167	15	statute	statute	NOUN
inlawrev-3310	1167	16	and	and	CCONJ
inlawrev-3310	1167	17	pointed	point	VERB
inlawrev-3310	1167	18	out	out	ADP
inlawrev-3310	1167	19	that	that	SCONJ
inlawrev-3310	1167	20	webster	webster	PROPN
inlawrev-3310	1167	21	's	's	PART
inlawrev-3310	1167	22	dictionary	dictionary	ADJ
inlawrev-3310	1167	23	defines	define	NOUN
inlawrev-3310	1167	24	"	"	PUNCT
inlawrev-3310	1167	25	repackage	repackage	NOUN
inlawrev-3310	1167	26	"	"	PUNCT
inlawrev-3310	1167	27	in	in	ADP
inlawrev-3310	1167	28	part	part	NOUN
inlawrev-3310	1167	29	as	as	ADP
inlawrev-3310	1167	30	"	"	PUNCT
inlawrev-3310	1167	31	to	to	PART
inlawrev-3310	1167	32	package	package	VERB
inlawrev-3310	1167	33	again	again	ADV
inlawrev-3310	1167	34	or	or	CCONJ
inlawrev-3310	1167	35	anew	anew	ADV
inlawrev-3310	1167	36	.	.	PUNCT
inlawrev-3310	1168	1	"^^^	"^^^	PUNCT
inlawrev-3310	1169	1	after	after	ADP
inlawrev-3310	1169	2	examining	examine	VERB
inlawrev-3310	1169	3	variations	variation	NOUN
inlawrev-3310	1169	4	ofthe	ofthe	ADJ
inlawrev-3310	1169	5	term	term	NOUN
inlawrev-3310	1169	6	"	"	PUNCT
inlawrev-3310	1169	7	packaging	packaging	NOUN
inlawrev-3310	1169	8	"	"	PUNCT
inlawrev-3310	1169	9	,	,	PUNCT
inlawrev-3310	1169	10	the	the	DET
inlawrev-3310	1169	11	court	court	NOUN
inlawrev-3310	1169	12	stated	state	VERB
inlawrev-3310	1169	13	that	that	SCONJ
inlawrev-3310	1169	14	in	in	ADP
inlawrev-3310	1169	15	order	order	NOUN
inlawrev-3310	1169	16	to	to	PART
inlawrev-3310	1169	17	come	come	VERB
inlawrev-3310	1169	18	within	within	ADP
inlawrev-3310	1169	19	the	the	DET
inlawrev-3310	1169	20	scope	scope	NOUN
inlawrev-3310	1169	21	ofthe	ofthe	VERB
inlawrev-3310	1169	22	statutory	statutory	ADJ
inlawrev-3310	1169	23	exemption	exemption	NOUN
inlawrev-3310	1169	24	,	,	PUNCT
inlawrev-3310	1169	25	the	the	DET
inlawrev-3310	1169	26	goods	good	NOUN
inlawrev-3310	1169	27	in	in	ADP
inlawrev-3310	1169	28	question	question	NOUN
inlawrev-3310	1169	29	must	must	AUX
inlawrev-3310	1169	30	be	be	AUX
inlawrev-3310	1169	31	stored	store	VERB
inlawrev-3310	1169	32	in	in	ADP
inlawrev-3310	1169	33	their	their	PRON
inlawrev-3310	1169	34	original	original	ADJ
inlawrev-3310	1169	35	packages	package	NOUN
inlawrev-3310	1169	36	for	for	ADP
inlawrev-3310	1169	37	the	the	DET
inlawrev-3310	1169	38	purpose	purpose	NOUN
inlawrev-3310	1169	39	of	of	ADP
inlawrev-3310	1169	40	shipment	shipment	NOUN
inlawrev-3310	1169	41	or	or	CCONJ
inlawrev-3310	1169	42	transshipment	transshipment	NOUN
inlawrev-3310	1169	43	out	out	ADP
inlawrev-3310	1169	44	of	of	ADP
inlawrev-3310	1169	45	state	state	NOUN
inlawrev-3310	1169	46	and	and	CCONJ
inlawrev-3310	1169	47	the	the	DET
inlawrev-3310	1169	48	term	term	NOUN
inlawrev-3310	1169	49	"	"	PUNCT
inlawrev-3310	1169	50	original	original	ADJ
inlawrev-3310	1169	51	package	package	NOUN
inlawrev-3310	1169	52	"	"	PUNCT
inlawrev-3310	1169	53	refers	refer	VERB
inlawrev-3310	1169	54	to	to	ADP
inlawrev-3310	1169	55	the	the	DET
inlawrev-3310	1169	56	container	container	NOUN
inlawrev-3310	1169	57	in	in	ADP
inlawrev-3310	1169	58	which	which	PRON
inlawrev-3310	1169	59	the	the	DET
inlawrev-3310	1169	60	goods	good	NOUN
inlawrev-3310	1169	61	are	be	AUX
inlawrev-3310	1169	62	shipped	ship	VERB
inlawrev-3310	1169	63	to	to	ADP
inlawrev-3310	1169	64	or	or	CCONJ
inlawrev-3310	1169	65	placed	place	VERB
inlawrev-3310	1169	66	in	in	ADP
inlawrev-3310	1169	67	the	the	DET
inlawrev-3310	1169	68	storage	storage	NOUN
inlawrev-3310	1169	69	facility	facility	NOUN
inlawrev-3310	1169	70	.^^^	.^^^	PUNCT
inlawrev-3310	1170	1	the	the	DET
inlawrev-3310	1170	2	applicable	applicable	ADJ
inlawrev-3310	1170	3	regulations	regulation	NOUN
inlawrev-3310	1170	4	define	define	VERB
inlawrev-3310	1170	5	the	the	DET
inlawrev-3310	1170	6	term	term	NOUN
inlawrev-3310	1170	7	"	"	PUNCT
inlawrev-3310	1170	8	original	original	ADJ
inlawrev-3310	1170	9	package	package	NOUN
inlawrev-3310	1170	10	"	"	PUNCT
inlawrev-3310	1170	11	as	as	ADP
inlawrev-3310	1170	12	"	"	PUNCT
inlawrev-3310	1170	13	the	the	DET
inlawrev-3310	1170	14	box	box	NOUN
inlawrev-3310	1170	15	,	,	PUNCT
inlawrev-3310	1170	16	case	case	NOUN
inlawrev-3310	1170	17	,	,	PUNCT
inlawrev-3310	1170	18	bale	bale	NOUN
inlawrev-3310	1170	19	,	,	PUNCT
inlawrev-3310	1170	20	skid	skid	NOUN
inlawrev-3310	1170	21	,	,	PUNCT
inlawrev-3310	1170	22	bundle	bundle	NOUN
inlawrev-3310	1170	23	,	,	PUNCT
inlawrev-3310	1170	24	parcel	parcel	NOUN
inlawrev-3310	1170	25	,	,	PUNCT
inlawrev-3310	1170	26	or	or	CCONJ
inlawrev-3310	1170	27	aggregation	aggregation	NOUN
inlawrev-3310	1170	28	thereof	thereof	ADV
inlawrev-3310	1170	29	bound	bind	VERB
inlawrev-3310	1170	30	together	together	ADV
inlawrev-3310	1170	31	and	and	CCONJ
inlawrev-3310	1170	32	used	use	VERB
inlawrev-3310	1170	33	by	by	ADP
inlawrev-3310	1170	34	the	the	DET
inlawrev-3310	1170	35	seller	seller	NOUN
inlawrev-3310	1170	36	,	,	PUNCT
inlawrev-3310	1170	37	manufacturer	manufacturer	NOUN
inlawrev-3310	1170	38	,	,	PUNCT
inlawrev-3310	1170	39	or	or	CCONJ
inlawrev-3310	1170	40	packer	packer	NOUN
inlawrev-3310	1170	41	for	for	ADP
inlawrev-3310	1170	42	shipment	shipment	NOUN
inlawrev-3310	1170	43	.	.	PUNCT
inlawrev-3310	1171	1	"^^^	"^^^	PUNCT
inlawrev-3310	1172	1	based	base	VERB
inlawrev-3310	1172	2	on	on	ADP
inlawrev-3310	1172	3	these	these	DET
inlawrev-3310	1172	4	provisions	provision	NOUN
inlawrev-3310	1172	5	,	,	PUNCT
inlawrev-3310	1172	6	the	the	DET
inlawrev-3310	1172	7	court	court	NOUN
inlawrev-3310	1172	8	concluded	conclude	VERB
inlawrev-3310	1172	9	that	that	SCONJ
inlawrev-3310	1172	10	if	if	SCONJ
inlawrev-3310	1172	11	sony	sony	PROPN
inlawrev-3310	1172	12	music	music	NOUN
inlawrev-3310	1172	13	had	have	AUX
inlawrev-3310	1172	14	shipped	ship	VERB
inlawrev-3310	1172	15	the	the	DET
inlawrev-3310	1172	16	goods	good	NOUN
inlawrev-3310	1172	17	into	into	ADP
inlawrev-3310	1172	18	indiana	indiana	PROPN
inlawrev-3310	1172	19	and	and	CCONJ
inlawrev-3310	1172	20	did	do	VERB
inlawrev-3310	1172	21	no	no	PRON
inlawrev-3310	1172	22	more	more	ADJ
inlawrev-3310	1172	23	than	than	SCONJ
inlawrev-3310	1172	24	"	"	PUNCT
inlawrev-3310	1172	25	repackage	repackage	VERB
inlawrev-3310	1172	26	"	"	PUNCT
inlawrev-3310	1172	27	the	the	DET
inlawrev-3310	1172	28	goods	good	NOUN
inlawrev-3310	1172	29	for	for	ADP
inlawrev-3310	1172	30	transshipment	transshipment	NOUN
inlawrev-3310	1172	31	out	out	ADP
inlawrev-3310	1172	32	of	of	ADP
inlawrev-3310	1172	33	state	state	NOUN
inlawrev-3310	1172	34	,	,	PUNCT
inlawrev-3310	1172	35	sony	sony	PROPN
inlawrev-3310	1172	36	music	music	NOUN
inlawrev-3310	1172	37	would	would	AUX
inlawrev-3310	1172	38	have	have	AUX
inlawrev-3310	1172	39	been	be	AUX
inlawrev-3310	1172	40	entitled	entitle	VERB
inlawrev-3310	1172	41	to	to	ADP
inlawrev-3310	1172	42	the	the	DET
inlawrev-3310	1172	43	exemption	exemption	NOUN
inlawrev-3310	1172	44	.	.	PUNCT
inlawrev-3310	1173	1	but	but	CCONJ
inlawrev-3310	1173	2	for	for	ADP
inlawrev-3310	1173	3	this	this	DET
inlawrev-3310	1173	4	purpose	purpose	NOUN
inlawrev-3310	1173	5	,	,	PUNCT
inlawrev-3310	1173	6	the	the	DET
inlawrev-3310	1173	7	term	term	NOUN
inlawrev-3310	1173	8	"	"	PUNCT
inlawrev-3310	1173	9	repackage	repackage	NOUN
inlawrev-3310	1173	10	"	"	PUNCT
inlawrev-3310	1173	11	must	must	AUX
inlawrev-3310	1173	12	refer	refer	VERB
inlawrev-3310	1173	13	to	to	ADP
inlawrev-3310	1173	14	repackaging	repackage	VERB
inlawrev-3310	1173	15	in	in	ADP
inlawrev-3310	1173	16	the	the	DET
inlawrev-3310	1173	17	sense	sense	NOUN
inlawrev-3310	1173	18	of	of	ADP
inlawrev-3310	1173	19	transferring	transfer	VERB
inlawrev-3310	1173	20	to	to	ADP
inlawrev-3310	1173	21	a	a	DET
inlawrev-3310	1173	22	different	different	ADJ
inlawrev-3310	1173	23	container	container	NOUN
inlawrev-3310	1173	24	for	for	ADP
inlawrev-3310	1173	25	the	the	DET
inlawrev-3310	1173	26	purpose	purpose	NOUN
inlawrev-3310	1173	27	of	of	ADP
inlawrev-3310	1173	28	transshipment	transshipment	NOUN
inlawrev-3310	1173	29	and	and	CCONJ
inlawrev-3310	1173	30	not	not	PART
inlawrev-3310	1173	31	in	in	ADP
inlawrev-3310	1173	32	the	the	DET
inlawrev-3310	1173	33	sense	sense	NOUN
inlawrev-3310	1173	34	of	of	ADP
inlawrev-3310	1173	35	combining	combine	VERB
inlawrev-3310	1173	36	different	different	ADJ
inlawrev-3310	1173	37	parts	part	NOUN
inlawrev-3310	1173	38	or	or	CCONJ
inlawrev-3310	1173	39	components	component	NOUN
inlawrev-3310	1173	40	of	of	ADP
inlawrev-3310	1173	41	a	a	DET
inlawrev-3310	1173	42	product	product	NOUN
inlawrev-3310	1173	43	for	for	ADP
inlawrev-3310	1173	44	sale.^^	sale.^^	NUM
inlawrev-3310	1173	45	°	°	NOUN
inlawrev-3310	1174	1	the	the	DET
inlawrev-3310	1174	2	court	court	NOUN
inlawrev-3310	1174	3	observed	observe	VERB
inlawrev-3310	1174	4	that	that	SCONJ
inlawrev-3310	1174	5	the	the	DET
inlawrev-3310	1174	6	distinction	distinction	NOUN
inlawrev-3310	1174	7	between	between	ADP
inlawrev-3310	1174	8	packaging	packaging	NOUN
inlawrev-3310	1174	9	for	for	ADP
inlawrev-3310	1174	10	shipment	shipment	NOUN
inlawrev-3310	1174	11	and	and	CCONJ
inlawrev-3310	1174	12	packaging	packaging	NOUN
inlawrev-3310	1174	13	for	for	ADP
inlawrev-3310	1174	14	sale	sale	NOUN
inlawrev-3310	1174	15	is	be	AUX
inlawrev-3310	1174	16	central	central	ADJ
inlawrev-3310	1174	17	to	to	ADP
inlawrev-3310	1174	18	the	the	DET
inlawrev-3310	1174	19	analysis	analysis	NOUN
inlawrev-3310	1174	20	under	under	ADP
inlawrev-3310	1174	21	the	the	DET
inlawrev-3310	1174	22	interstate	interstate	ADJ
inlawrev-3310	1174	23	commerce	commerce	NOUN
inlawrev-3310	1174	24	exemptions	exemption	NOUN
inlawrev-3310	1174	25	of	of	ADP
inlawrev-3310	1174	26	indiana	indiana	PROPN
inlawrev-3310	1174	27	's	's	PART
inlawrev-3310	1174	28	property	property	NOUN
inlawrev-3310	1174	29	tax	tax	NOUN
inlawrev-3310	1174	30	.	.	PUNCT
inlawrev-3310	1175	1	the	the	DET
inlawrev-3310	1175	2	court	court	NOUN
inlawrev-3310	1175	3	determined	determine	VERB
inlawrev-3310	1175	4	that	that	SCONJ
inlawrev-3310	1175	5	sony	sony	PROPN
inlawrev-3310	1175	6	music	music	NOUN
inlawrev-3310	1175	7	's	's	PART
inlawrev-3310	1175	8	activities	activity	NOUN
inlawrev-3310	1175	9	were	be	AUX
inlawrev-3310	1175	10	"	"	PUNCT
inlawrev-3310	1175	11	designed	design	VERB
inlawrev-3310	1175	12	,	,	PUNCT
inlawrev-3310	1175	13	not	not	PART
inlawrev-3310	1175	14	to	to	PART
inlawrev-3310	1175	15	facilitate	facilitate	VERB
inlawrev-3310	1175	16	transshipment	transshipment	NOUN
inlawrev-3310	1175	17	,	,	PUNCT
inlawrev-3310	1175	18	but	but	CCONJ
inlawrev-3310	1175	19	to	to	PART
inlawrev-3310	1175	20	bring	bring	VERB
inlawrev-3310	1175	21	together	together	ADV
inlawrev-3310	1175	22	the	the	DET
inlawrev-3310	1175	23	separate	separate	ADJ
inlawrev-3310	1175	24	components	component	NOUN
inlawrev-3310	1175	25	of	of	ADP
inlawrev-3310	1175	26	sony	sony	PROPN
inlawrev-3310	1175	27	music	music	PROPN
inlawrev-3310	1175	28	's	's	PART
inlawrev-3310	1175	29	final	final	ADJ
inlawrev-3310	1175	30	saleable	saleable	ADJ
inlawrev-3310	1175	31	product	product	NOUN
inlawrev-3310	1175	32	,	,	PUNCT
inlawrev-3310	1175	33	a	a	DET
inlawrev-3310	1175	34	shrink	shrink	NOUN
inlawrev-3310	1175	35	-	-	PUNCT
inlawrev-3310	1175	36	wrapped	wrap	VERB
inlawrev-3310	1175	37	or	or	CCONJ
inlawrev-3310	1175	38	boxed	boxed	ADJ
inlawrev-3310	1175	39	compact	compact	ADJ
inlawrev-3310	1175	40	disc	disc	NOUN
inlawrev-3310	1175	41	,	,	PUNCT
inlawrev-3310	1175	42	complete	complete	ADJ
inlawrev-3310	1175	43	with	with	ADP
inlawrev-3310	1175	44	promotional	promotional	ADJ
inlawrev-3310	1175	45	booklet	booklet	NOUN
inlawrev-3310	1175	46	and	and	CCONJ
inlawrev-3310	1175	47	liners	liner	NOUN
inlawrev-3310	1175	48	.	.	PUNCT
inlawrev-3310	1176	1	"^^	"^^	PROPN
inlawrev-3310	1176	2	'	'	PUNCT
inlawrev-3310	1176	3	specifically	specifically	ADV
inlawrev-3310	1176	4	,	,	PUNCT
inlawrev-3310	1176	5	the	the	DET
inlawrev-3310	1176	6	court	court	NOUN
inlawrev-3310	1176	7	determined	determine	VERB
inlawrev-3310	1176	8	that	that	SCONJ
inlawrev-3310	1176	9	dadc	dadc	NOUN
inlawrev-3310	1176	10	did	do	VERB
inlawrev-3310	1176	11	more	more	ADJ
inlawrev-3310	1176	12	than	than	SCONJ
inlawrev-3310	1176	13	prepare	prepare	VERB
inlawrev-3310	1176	14	sony	sony	PROPN
inlawrev-3310	1176	15	music	music	NOUN
inlawrev-3310	1176	16	's	's	PART
inlawrev-3310	1176	17	compact	compact	ADJ
inlawrev-3310	1176	18	discs	disc	NOUN
inlawrev-3310	1176	19	and	and	CCONJ
inlawrev-3310	1176	20	artwork	artwork	NOUN
inlawrev-3310	1176	21	for	for	ADP
inlawrev-3310	1176	22	transshipment	transshipment	NOUN
inlawrev-3310	1176	23	since	since	SCONJ
inlawrev-3310	1176	24	dadc	dadc	NOUN
inlawrev-3310	1176	25	assembled	assemble	VERB
inlawrev-3310	1176	26	the	the	DET
inlawrev-3310	1176	27	goods	good	NOUN
inlawrev-3310	1176	28	for	for	ADP
inlawrev-3310	1176	29	sale	sale	NOUN
inlawrev-3310	1176	30	to	to	ADP
inlawrev-3310	1176	31	sony	sony	PROPN
inlawrev-3310	1176	32	music	music	PROPN
inlawrev-3310	1176	33	's	's	PART
inlawrev-3310	1176	34	ultimate	ultimate	ADJ
inlawrev-3310	1176	35	customers	customer	NOUN
inlawrev-3310	1176	36	,	,	PUNCT
inlawrev-3310	1176	37	which	which	DET
inlawrev-3310	1176	38	activities	activity	NOUN
inlawrev-3310	1176	39	are	be	AUX
inlawrev-3310	1176	40	processing	process	VERB
inlawrev-3310	1176	41	activities	activity	NOUN
inlawrev-3310	1176	42	and	and	CCONJ
inlawrev-3310	1176	43	not	not	PART
inlawrev-3310	1176	44	merely	merely	ADV
inlawrev-3310	1176	45	repackaging	repackage	VERB
inlawrev-3310	1176	46	activities	activity	NOUN
inlawrev-3310	1176	47	under	under	ADP
inlawrev-3310	1176	48	section	section	NOUN
inlawrev-3310	1176	49	6	6	NUM
inlawrev-3310	1176	50	-	-	SYM
inlawrev-3310	1176	51	1.1	1.1	NUM
inlawrev-3310	1176	52	-	-	PUNCT
inlawrev-3310	1176	53	10	10	NUM
inlawrev-3310	1176	54	-	-	SYM
inlawrev-3310	1176	55	29.3	29.3	NUM
inlawrev-3310	1176	56	of	of	ADP
inlawrev-3310	1176	57	the	the	DET
inlawrev-3310	1176	58	indiana	indiana	PROPN
inlawrev-3310	1176	59	code	code	PROPN
inlawrev-3310	1176	60	.	.	PUNCT
inlawrev-3310	1177	1	therefore	therefore	ADV
inlawrev-3310	1177	2	,	,	PUNCT
inlawrev-3310	1177	3	the	the	DET
inlawrev-3310	1177	4	court	court	NOUN
inlawrev-3310	1177	5	held	hold	VERB
inlawrev-3310	1177	6	that	that	SCONJ
inlawrev-3310	1177	7	sony	sony	PROPN
inlawrev-3310	1177	8	music	music	NOUN
inlawrev-3310	1177	9	was	be	AUX
inlawrev-3310	1177	10	not	not	PART
inlawrev-3310	1177	11	entitled	entitle	VERB
inlawrev-3310	1177	12	to	to	ADP
inlawrev-3310	1177	13	an	an	DET
inlawrev-3310	1177	14	interstate	interstate	ADJ
inlawrev-3310	1177	15	commerce	commerce	NOUN
inlawrev-3310	1177	16	exemption	exemption	NOUN
inlawrev-3310	1177	17	from	from	ADP
inlawrev-3310	1177	18	the	the	DET
inlawrev-3310	1177	19	indiana	indiana	PROPN
inlawrev-3310	1177	20	property	property	PROPN
inlawrev-3310	1177	21	tax.^^^	tax.^^^	PROPN
inlawrev-3310	1177	22	to	to	ADP
inlawrev-3310	1177	23	an	an	DET
inlawrev-3310	1177	24	out	out	ADJ
inlawrev-3310	1177	25	-	-	PUNCT
inlawrev-3310	1177	26	of	of	ADP
inlawrev-3310	1177	27	-	-	PUNCT
inlawrev-3310	1177	28	state	state	NOUN
inlawrev-3310	1177	29	destination	destination	NOUN
inlawrev-3310	1177	30	;	;	PUNCT
inlawrev-3310	1177	31	and	and	CCONJ
inlawrev-3310	1177	32	(	(	PUNCT
inlawrev-3310	1177	33	2	2	X
inlawrev-3310	1177	34	)	)	PUNCT
inlawrev-3310	1177	35	is	be	AUX
inlawrev-3310	1177	36	ready	ready	ADJ
inlawrev-3310	1177	37	for	for	ADP
inlawrev-3310	1177	38	transshipment	transshipment	NOUN
inlawrev-3310	1177	39	without	without	ADP
inlawrev-3310	1177	40	additional	additional	ADJ
inlawrev-3310	1177	41	manufacturing	manufacturing	NOUN
inlawrev-3310	1177	42	or	or	CCONJ
inlawrev-3310	1177	43	processing	processing	NOUN
inlawrev-3310	1177	44	,	,	PUNCT
inlawrev-3310	1177	45	except	except	SCONJ
inlawrev-3310	1177	46	repackaging	repackage	VERB
inlawrev-3310	1177	47	.	.	PUNCT
inlawrev-3310	1178	1	ind	ind	PROPN
inlawrev-3310	1178	2	.	.	PUNCT
inlawrev-3310	1179	1	code	code	PROPN
inlawrev-3310	1179	2	§	§	PROPN
inlawrev-3310	1179	3	6	6	NUM
inlawrev-3310	1179	4	-	-	SYM
inlawrev-3310	1179	5	1.1	1.1	NUM
inlawrev-3310	1179	6	-	-	PUNCT
inlawrev-3310	1179	7	10	10	NUM
inlawrev-3310	1179	8	-	-	SYM
inlawrev-3310	1179	9	29.3	29.3	NUM
inlawrev-3310	1179	10	(	(	PUNCT
inlawrev-3310	1179	11	1996	1996	NUM
inlawrev-3310	1179	12	)	)	PUNCT
inlawrev-3310	1179	13	.	.	PUNCT
inlawrev-3310	1180	1	367	367	NUM
inlawrev-3310	1180	2	.	.	PUNCT
inlawrev-3310	1181	1	i	i	PRON
inlawrev-3310	1181	2	d.	d.	PROPN
inlawrev-3310	1181	3	at	at	ADP
inlawrev-3310	1181	4	802	802	NUM
inlawrev-3310	1181	5	(	(	PUNCT
inlawrev-3310	1181	6	citing	cite	VERB
inlawrev-3310	1181	7	webster	webster	PROPN
inlawrev-3310	1181	8	's	's	PART
inlawrev-3310	1181	9	third	third	ADJ
inlawrev-3310	1181	10	new	new	ADJ
inlawrev-3310	1181	11	international	international	ADJ
inlawrev-3310	1181	12	dictionary	dictionary	NOUN
inlawrev-3310	1181	13	1923	1923	NUM
inlawrev-3310	1181	14	(	(	PUNCT
inlawrev-3310	1181	15	1981	1981	NUM
inlawrev-3310	1181	16	)	)	PUNCT
inlawrev-3310	1181	17	)	)	PUNCT
inlawrev-3310	1181	18	.	.	PUNCT
inlawrev-3310	1182	1	368	368	NUM
inlawrev-3310	1182	2	.	.	PUNCT
inlawrev-3310	1183	1	/^.	/^.	PUNCT
inlawrev-3310	1183	2	at	at	ADP
inlawrev-3310	1183	3	803	803	NUM
inlawrev-3310	1183	4	.	.	PUNCT
inlawrev-3310	1183	5	369	369	NUM
inlawrev-3310	1183	6	.	.	PUNCT
inlawrev-3310	1184	1	i	i	PRON
inlawrev-3310	1184	2	d.	d.	PROPN
inlawrev-3310	1184	3	(	(	PUNCT
inlawrev-3310	1184	4	quoting	quote	VERB
inlawrev-3310	1184	5	ind	ind	PROPN
inlawrev-3310	1184	6	.	.	PUNCT
inlawrev-3310	1185	1	admin	admin	PROPN
inlawrev-3310	1185	2	.	.	PUNCT
inlawrev-3310	1186	1	code	code	PROPN
inlawrev-3310	1186	2	tit	tit	PROPN
inlawrev-3310	1186	3	.	.	PUNCT
inlawrev-3310	1187	1	50	50	NUM
inlawrev-3310	1187	2	,	,	PUNCT
inlawrev-3310	1187	3	r.	r.	NOUN
inlawrev-3310	1187	4	4.2	4.2	NUM
inlawrev-3310	1187	5	-	-	SYM
inlawrev-3310	1187	6	12	12	NUM
inlawrev-3310	1187	7	-	-	PUNCT
inlawrev-3310	1187	8	5(d	5(d	NUM
inlawrev-3310	1187	9	)	)	PUNCT
inlawrev-3310	1187	10	(	(	PUNCT
inlawrev-3310	1187	11	1992	1992	NUM
inlawrev-3310	1187	12	)	)	PUNCT
inlawrev-3310	1187	13	)	)	PUNCT
inlawrev-3310	1187	14	.	.	PUNCT
inlawrev-3310	1188	1	370	370	NUM
inlawrev-3310	1188	2	.	.	PUNCT
inlawrev-3310	1189	1	i	i	PRON
inlawrev-3310	1189	2	d	d	PROPN
inlawrev-3310	1189	3	371	371	NUM
inlawrev-3310	1189	4	.	.	PUNCT
inlawrev-3310	1190	1	/^.	/^.	PUNCT
inlawrev-3310	1191	1	at	at	ADP
inlawrev-3310	1191	2	804	804	NUM
inlawrev-3310	1191	3	.	.	PUNCT
inlawrev-3310	1192	1	372	372	NUM
inlawrev-3310	1192	2	.	.	PUNCT
inlawrev-3310	1193	1	i	i	PRON
inlawrev-3310	1193	2	d	d	PROPN
inlawrev-3310	1193	3	at	at	ADP
inlawrev-3310	1193	4	805	805	NUM
inlawrev-3310	1193	5	-	-	SYM
inlawrev-3310	1193	6	06	06	NUM
inlawrev-3310	1193	7	.	.	PUNCT
inlawrev-3310	1194	1	1998	1998	NUM
inlawrev-3310	1194	2	]	]	PUNCT
inlawrev-3310	1195	1	taxation	taxation	NOUN
inlawrev-3310	1195	2	819	819	NUM
inlawrev-3310	1195	3	d.	d.	PROPN
inlawrev-3310	1195	4	indiana	indiana	PROPN
inlawrev-3310	1195	5	property	property	PROPN
inlawrev-3310	1195	6	taxes	taxis	NOUN
inlawrev-3310	1195	7	—	—	PUNCT
inlawrev-3310	1195	8	real	real	ADJ
inlawrev-3310	1195	9	property	property	NOUN
inlawrev-3310	1195	10	taxes	taxis	NOUN
inlawrev-3310	1195	11	1	1	NUM
inlawrev-3310	1195	12	.	.	PUNCT
inlawrev-3310	1195	13	boehm	boehm	PROPN
inlawrev-3310	1195	14	v.	v.	ADP
inlawrev-3310	1195	15	town	town	NOUN
inlawrev-3310	1195	16	ofst	ofst	PROPN
inlawrev-3310	1195	17	.	.	PUNCT
inlawrev-3310	1196	1	john?^^—boehm	john?^^—boehm	PROPN
inlawrev-3310	1196	2	was	be	AUX
inlawrev-3310	1196	3	an	an	DET
inlawrev-3310	1196	4	appeal	appeal	NOUN
inlawrev-3310	1196	5	by	by	ADP
inlawrev-3310	1196	6	the	the	DET
inlawrev-3310	1196	7	isbtc	isbtc	NOUN
inlawrev-3310	1196	8	from	from	ADP
inlawrev-3310	1196	9	the	the	DET
inlawrev-3310	1196	10	decision	decision	NOUN
inlawrev-3310	1196	11	of	of	ADP
inlawrev-3310	1196	12	the	the	DET
inlawrev-3310	1196	13	indiana	indiana	PROPN
inlawrev-3310	1196	14	tax	tax	PROPN
inlawrev-3310	1196	15	court	court	NOUN
inlawrev-3310	1196	16	holding	hold	VERB
inlawrev-3310	1196	17	that	that	SCONJ
inlawrev-3310	1196	18	the	the	DET
inlawrev-3310	1196	19	indiana	indiana	PROPN
inlawrev-3310	1196	20	constitution	constitution	PROPN
inlawrev-3310	1196	21	requires	require	VERB
inlawrev-3310	1196	22	a	a	DET
inlawrev-3310	1196	23	system	system	NOUN
inlawrev-3310	1196	24	ofproperty	ofproperty	NOUN
inlawrev-3310	1196	25	assessment	assessment	NOUN
inlawrev-3310	1196	26	and	and	CCONJ
inlawrev-3310	1196	27	taxation	taxation	NOUN
inlawrev-3310	1196	28	based	base	VERB
inlawrev-3310	1196	29	on	on	ADP
inlawrev-3310	1196	30	market	market	NOUN
inlawrev-3310	1196	31	value	value	NOUN
inlawrev-3310	1196	32	and	and	CCONJ
inlawrev-3310	1196	33	that	that	SCONJ
inlawrev-3310	1196	34	,	,	PUNCT
inlawrev-3310	1196	35	because	because	SCONJ
inlawrev-3310	1196	36	indiana	indiana	PROPN
inlawrev-3310	1196	37	's	's	PART
inlawrev-3310	1196	38	statutory	statutory	ADJ
inlawrev-3310	1196	39	system	system	NOUN
inlawrev-3310	1196	40	of	of	ADP
inlawrev-3310	1196	41	taxation	taxation	NOUN
inlawrev-3310	1196	42	valued	value	VERB
inlawrev-3310	1196	43	real	real	ADJ
inlawrev-3310	1196	44	property	property	NOUN
inlawrev-3310	1196	45	on	on	ADP
inlawrev-3310	1196	46	a	a	DET
inlawrev-3310	1196	47	basis	basis	NOUN
inlawrev-3310	1196	48	other	other	ADJ
inlawrev-3310	1196	49	than	than	ADP
inlawrev-3310	1196	50	market	market	NOUN
inlawrev-3310	1196	51	value	value	NOUN
inlawrev-3310	1196	52	,	,	PUNCT
inlawrev-3310	1196	53	the	the	DET
inlawrev-3310	1196	54	system	system	NOUN
inlawrev-3310	1196	55	was	be	AUX
inlawrev-3310	1196	56	unconstitutional.^^	unconstitutional.^^	ADJ
inlawrev-3310	1196	57	"	"	PUNCT
inlawrev-3310	1196	58	*	*	PUNCT
inlawrev-3310	1196	59	the	the	DET
inlawrev-3310	1196	60	indiana	indiana	PROPN
inlawrev-3310	1196	61	supreme	supreme	PROPN
inlawrev-3310	1196	62	court	court	PROPN
inlawrev-3310	1196	63	reversed	reverse	VERB
inlawrev-3310	1196	64	that	that	SCONJ
inlawrev-3310	1196	65	conclusion	conclusion	NOUN
inlawrev-3310	1196	66	and	and	CCONJ
inlawrev-3310	1196	67	remanded	remand	VERB
inlawrev-3310	1196	68	to	to	ADP
inlawrev-3310	1196	69	the	the	DET
inlawrev-3310	1196	70	indiana	indiana	PROPN
inlawrev-3310	1196	71	tax	tax	PROPN
inlawrev-3310	1196	72	court	court	NOUN
inlawrev-3310	1196	73	the	the	DET
inlawrev-3310	1196	74	taxpayers	taxpayer	NOUN
inlawrev-3310	1196	75	'	'	PART
inlawrev-3310	1196	76	other	other	ADJ
inlawrev-3310	1196	77	claims	claim	NOUN
inlawrev-3310	1196	78	which	which	PRON
inlawrev-3310	1196	79	the	the	DET
inlawrev-3310	1196	80	indiana	indiana	PROPN
inlawrev-3310	1196	81	tax	tax	PROPN
inlawrev-3310	1196	82	court	court	NOUN
inlawrev-3310	1196	83	did	do	AUX
inlawrev-3310	1196	84	not	not	PART
inlawrev-3310	1196	85	address.^^^	address.^^^	VERB
inlawrev-3310	1196	86	the	the	DET
inlawrev-3310	1196	87	case	case	NOUN
inlawrev-3310	1196	88	arose	arise	VERB
inlawrev-3310	1196	89	from	from	ADP
inlawrev-3310	1196	90	the	the	DET
inlawrev-3310	1196	91	consolidation	consolidation	NOUN
inlawrev-3310	1196	92	of	of	ADP
inlawrev-3310	1196	93	several	several	ADJ
inlawrev-3310	1196	94	original	original	ADJ
inlawrev-3310	1196	95	tax	tax	NOUN
inlawrev-3310	1196	96	appeals	appeal	NOUN
inlawrev-3310	1196	97	by	by	ADP
inlawrev-3310	1196	98	the	the	DET
inlawrev-3310	1196	99	petitioners	petitioner	NOUN
inlawrev-3310	1196	100	-	-	PUNCT
inlawrev-3310	1196	101	appellants	appellant	NOUN
inlawrev-3310	1196	102	in	in	ADP
inlawrev-3310	1196	103	the	the	DET
inlawrev-3310	1196	104	indiana	indiana	PROPN
inlawrev-3310	1196	105	tax	tax	PROPN
inlawrev-3310	1196	106	court	court	NOUN
inlawrev-3310	1196	107	challenging	challenge	VERB
inlawrev-3310	1196	108	the	the	DET
inlawrev-3310	1196	109	past	past	ADJ
inlawrev-3310	1196	110	and	and	CCONJ
inlawrev-3310	1196	111	future	future	ADJ
inlawrev-3310	1196	112	methods	method	NOUN
inlawrev-3310	1196	113	by	by	ADP
inlawrev-3310	1196	114	which	which	PRON
inlawrev-3310	1196	115	indiana	indiana	PROPN
inlawrev-3310	1196	116	assesses	assess	VERB
inlawrev-3310	1196	117	the	the	DET
inlawrev-3310	1196	118	value	value	NOUN
inlawrev-3310	1196	119	of	of	ADP
inlawrev-3310	1196	120	real	real	ADJ
inlawrev-3310	1196	121	property	property	NOUN
inlawrev-3310	1196	122	for	for	ADP
inlawrev-3310	1196	123	taxation	taxation	NOUN
inlawrev-3310	1196	124	purposes.^^^	purposes.^^^	NOUN
inlawrev-3310	1196	125	asserting	assert	VERB
inlawrev-3310	1196	126	multiple	multiple	ADJ
inlawrev-3310	1196	127	issues	issue	NOUN
inlawrev-3310	1196	128	,	,	PUNCT
inlawrev-3310	1196	129	the	the	DET
inlawrev-3310	1196	130	taxpayers	taxpayer	NOUN
inlawrev-3310	1196	131	contended	contend	VERB
inlawrev-3310	1196	132	that	that	SCONJ
inlawrev-3310	1196	133	the	the	DET
inlawrev-3310	1196	134	then	then	ADV
inlawrev-3310	1196	135	current	current	ADJ
inlawrev-3310	1196	136	system	system	NOUN
inlawrev-3310	1196	137	resulted	result	VERB
inlawrev-3310	1196	138	in	in	ADP
inlawrev-3310	1196	139	a	a	DET
inlawrev-3310	1196	140	non	non	ADJ
inlawrev-3310	1196	141	-	-	ADJ
inlawrev-3310	1196	142	uniform	uniform	ADJ
inlawrev-3310	1196	143	,	,	PUNCT
inlawrev-3310	1196	144	unequal	unequal	ADJ
inlawrev-3310	1196	145	,	,	PUNCT
inlawrev-3310	1196	146	unjust	unjust	ADJ
inlawrev-3310	1196	147	and	and	CCONJ
inlawrev-3310	1196	148	discriminatory	discriminatory	ADJ
inlawrev-3310	1196	149	valuation	valuation	NOUN
inlawrev-3310	1196	150	and	and	CCONJ
inlawrev-3310	1196	151	assessment	assessment	NOUN
inlawrev-3310	1196	152	of	of	ADP
inlawrev-3310	1196	153	indiana	indiana	PROPN
inlawrev-3310	1196	154	real	real	ADJ
inlawrev-3310	1196	155	property	property	NOUN
inlawrev-3310	1196	156	in	in	ADP
inlawrev-3310	1196	157	violation	violation	NOUN
inlawrev-3310	1196	158	of	of	ADP
inlawrev-3310	1196	159	article	article	NOUN
inlawrev-3310	1196	160	1	1	NUM
inlawrev-3310	1196	161	,	,	PUNCT
inlawrev-3310	1196	162	section	section	NOUN
inlawrev-3310	1196	163	23	23	NUM
inlawrev-3310	1196	164	and	and	CCONJ
inlawrev-3310	1196	165	article	article	NOUN
inlawrev-3310	1196	166	10	10	NUM
inlawrev-3310	1196	167	,	,	PUNCT
inlawrev-3310	1196	168	section	section	NOUN
inlawrev-3310	1196	169	1	1	NUM
inlawrev-3310	1196	170	of	of	ADP
inlawrev-3310	1196	171	the	the	DET
inlawrev-3310	1196	172	indiana	indiana	PROPN
inlawrev-3310	1196	173	constitution	constitution	PROPN
inlawrev-3310	1196	174	and	and	CCONJ
inlawrev-3310	1196	175	of	of	ADP
inlawrev-3310	1196	176	the	the	DET
inlawrev-3310	1196	177	equal	equal	ADJ
inlawrev-3310	1196	178	protection	protection	NOUN
inlawrev-3310	1196	179	clause	clause	NOUN
inlawrev-3310	1196	180	of	of	ADP
inlawrev-3310	1196	181	the	the	DET
inlawrev-3310	1196	182	fourteenth	fourteenth	ADJ
inlawrev-3310	1196	183	amendment	amendment	NOUN
inlawrev-3310	1196	184	to	to	ADP
inlawrev-3310	1196	185	the	the	DET
inlawrev-3310	1196	186	united	united	PROPN
inlawrev-3310	1196	187	states	states	PROPN
inlawrev-3310	1196	188	constitution.^^^	constitution.^^^	PROPN
inlawrev-3310	1196	189	the	the	DET
inlawrev-3310	1196	190	taxpayers	taxpayer	NOUN
inlawrev-3310	1196	191	requested	request	VERB
inlawrev-3310	1196	192	the	the	DET
inlawrev-3310	1196	193	following	follow	VERB
inlawrev-3310	1196	194	relief	relief	NOUN
inlawrev-3310	1196	195	from	from	ADP
inlawrev-3310	1196	196	the	the	DET
inlawrev-3310	1196	197	indiana	indiana	PROPN
inlawrev-3310	1196	198	tax	tax	PROPN
inlawrev-3310	1196	199	court	court	NOUN
inlawrev-3310	1196	200	:	:	PUNCT
inlawrev-3310	1196	201	(	(	PUNCT
inlawrev-3310	1196	202	1	1	X
inlawrev-3310	1196	203	)	)	PUNCT
inlawrev-3310	1196	204	declare	declare	VERB
inlawrev-3310	1196	205	indiana	indiana	PROPN
inlawrev-3310	1196	206	code	code	PROPN
inlawrev-3310	1196	207	section	section	NOUN
inlawrev-3310	1196	208	6	6	NUM
inlawrev-3310	1196	209	-	-	SYM
inlawrev-3310	1196	210	1.1	1.1	NUM
inlawrev-3310	1196	211	-	-	SYM
inlawrev-3310	1196	212	31	31	NUM
inlawrev-3310	1196	213	-6(c	-6(c	PROPN
inlawrev-3310	1196	214	)	)	PUNCT
inlawrev-3310	1196	215	unconstitutional	unconstitutional	ADJ
inlawrev-3310	1196	216	if	if	SCONJ
inlawrev-3310	1196	217	interpreted	interpret	VERB
inlawrev-3310	1196	218	to	to	PART
inlawrev-3310	1196	219	prevent	prevent	VERB
inlawrev-3310	1196	220	the	the	DET
inlawrev-3310	1196	221	[	[	X
inlawrev-3310	1196	222	isbtc	isbtc	NOUN
inlawrev-3310	1196	223	]	]	PUNCT
inlawrev-3310	1196	224	from	from	ADP
inlawrev-3310	1196	225	adopting	adopt	VERB
inlawrev-3310	1196	226	market	market	NOUN
inlawrev-3310	1196	227	value	value	NOUN
inlawrev-3310	1196	228	or	or	CCONJ
inlawrev-3310	1196	229	a	a	DET
inlawrev-3310	1196	230	uniform	uniform	ADJ
inlawrev-3310	1196	231	percentage	percentage	NOUN
inlawrev-3310	1196	232	thereof	thereof	ADV
inlawrev-3310	1196	233	as	as	ADP
inlawrev-3310	1196	234	the	the	DET
inlawrev-3310	1196	235	standard	standard	ADJ
inlawrev-3310	1196	236	ofvalue	ofvalue	NOUN
inlawrev-3310	1196	237	of	of	ADP
inlawrev-3310	1196	238	real	real	ADJ
inlawrev-3310	1196	239	property	property	NOUN
inlawrev-3310	1196	240	;	;	PUNCT
inlawrev-3310	1196	241	(	(	PUNCT
inlawrev-3310	1196	242	2	2	X
inlawrev-3310	1196	243	)	)	PUNCT
inlawrev-3310	1196	244	require	require	VERB
inlawrev-3310	1196	245	the	the	DET
inlawrev-3310	1196	246	[	[	X
inlawrev-3310	1196	247	isbtc	isbtc	X
inlawrev-3310	1196	248	]	]	PUNCT
inlawrev-3310	1196	249	to	to	PART
inlawrev-3310	1196	250	adopt	adopt	VERB
inlawrev-3310	1196	251	a	a	DET
inlawrev-3310	1196	252	system	system	NOUN
inlawrev-3310	1196	253	of	of	ADP
inlawrev-3310	1196	254	assessment	assessment	NOUN
inlawrev-3310	1196	255	that	that	PRON
inlawrev-3310	1196	256	treats	treat	VERB
inlawrev-3310	1196	257	equally	equally	ADV
inlawrev-3310	1196	258	and	and	CCONJ
inlawrev-3310	1196	259	uniformly	uniformly	ADJ
inlawrev-3310	1196	260	persons	person	NOUN
inlawrev-3310	1196	261	who	who	PRON
inlawrev-3310	1196	262	are	be	AUX
inlawrev-3310	1196	263	similarly	similarly	ADV
inlawrev-3310	1196	264	situated	situate	VERB
inlawrev-3310	1196	265	in	in	ADP
inlawrev-3310	1196	266	terms	term	NOUN
inlawrev-3310	1196	267	of	of	ADP
inlawrev-3310	1196	268	the	the	DET
inlawrev-3310	1196	269	fair	fair	ADJ
inlawrev-3310	1196	270	market	market	NOUN
inlawrev-3310	1196	271	value	value	NOUN
inlawrev-3310	1196	272	of	of	ADP
inlawrev-3310	1196	273	the	the	DET
inlawrev-3310	1196	274	real	real	ADJ
inlawrev-3310	1196	275	property	property	NOUN
inlawrev-3310	1196	276	they	they	PRON
inlawrev-3310	1196	277	own	own	VERB
inlawrev-3310	1196	278	;	;	PUNCT
inlawrev-3310	1196	279	and	and	CCONJ
inlawrev-3310	1196	280	(	(	PUNCT
inlawrev-3310	1196	281	3	3	X
inlawrev-3310	1196	282	)	)	PUNCT
inlawrev-3310	1196	283	review	review	NOUN
inlawrev-3310	1196	284	and	and	CCONJ
inlawrev-3310	1196	285	equalize	equalize	VERB
inlawrev-3310	1196	286	the	the	DET
inlawrev-3310	1196	287	assessments	assessment	NOUN
inlawrev-3310	1196	288	and	and	CCONJ
inlawrev-3310	1196	289	valuations	valuation	NOUN
inlawrev-3310	1196	290	within	within	ADP
inlawrev-3310	1196	291	st	st	PROPN
inlawrev-3310	1196	292	.	.	PROPN
inlawrev-3310	1196	293	john	john	PROPN
inlawrev-3310	1196	294	and	and	CCONJ
inlawrev-3310	1196	295	the	the	DET
inlawrev-3310	1196	296	other	other	ADJ
inlawrev-3310	1196	297	townships	township	NOUN
inlawrev-3310	1196	298	in	in	ADP
inlawrev-3310	1196	299	indiana.^^^	indiana.^^^	PROPN
inlawrev-3310	1196	300	the	the	DET
inlawrev-3310	1196	301	indiana	indiana	PROPN
inlawrev-3310	1196	302	tax	tax	PROPN
inlawrev-3310	1196	303	court	court	NOUN
inlawrev-3310	1196	304	addressed	address	VERB
inlawrev-3310	1196	305	only	only	ADV
inlawrev-3310	1196	306	the	the	DET
inlawrev-3310	1196	307	following	follow	VERB
inlawrev-3310	1196	308	issue	issue	NOUN
inlawrev-3310	1196	309	,	,	PUNCT
inlawrev-3310	1196	310	finding	find	VERB
inlawrev-3310	1196	311	it	it	PRON
inlawrev-3310	1196	312	to	to	PART
inlawrev-3310	1196	313	be	be	AUX
inlawrev-3310	1196	314	dispositive	dispositive	ADJ
inlawrev-3310	1196	315	:	:	PUNCT
inlawrev-3310	1196	316	"	"	PUNCT
inlawrev-3310	1196	317	whether	whether	SCONJ
inlawrev-3310	1196	318	art	art	NOUN
inlawrev-3310	1196	319	.	.	PUNCT
inlawrev-3310	1197	1	10	10	NUM
inlawrev-3310	1197	2	,	,	PUNCT
inlawrev-3310	1197	3	§	§	PROPN
inlawrev-3310	1197	4	1	1	NUM
inlawrev-3310	1197	5	of	of	ADP
inlawrev-3310	1197	6	the	the	DET
inlawrev-3310	1197	7	indiana	indiana	PROPN
inlawrev-3310	1197	8	constitution	constitution	PROPN
inlawrev-3310	1197	9	requires	require	VERB
inlawrev-3310	1197	10	that	that	SCONJ
inlawrev-3310	1197	11	all	all	DET
inlawrev-3310	1197	12	real	real	ADJ
inlawrev-3310	1197	13	property	property	NOUN
inlawrev-3310	1197	14	assessments	assessment	NOUN
inlawrev-3310	1197	15	be	be	AUX
inlawrev-3310	1197	16	based	base	VERB
inlawrev-3310	1197	17	on	on	ADP
inlawrev-3310	1197	18	market	market	NOUN
inlawrev-3310	1197	19	value	value	NOUN
inlawrev-3310	1197	20	.	.	PUNCT
inlawrev-3310	1198	1	"^^^	"^^^	PUNCT
inlawrev-3310	1199	1	the	the	DET
inlawrev-3310	1199	2	indiana	indiana	PROPN
inlawrev-3310	1199	3	supreme	supreme	PROPN
inlawrev-3310	1199	4	observed	observe	VERB
inlawrev-3310	1199	5	that	that	SCONJ
inlawrev-3310	1199	6	article	article	NOUN
inlawrev-3310	1199	7	10	10	NUM
inlawrev-3310	1199	8	,	,	PUNCT
inlawrev-3310	1199	9	section	section	NOUN
inlawrev-3310	1199	10	1	1	NUM
inlawrev-3310	1199	11	of	of	ADP
inlawrev-3310	1199	12	the	the	DET
inlawrev-3310	1199	13	indiana	indiana	PROPN
inlawrev-3310	1199	14	constitution	constitution	PROPN
inlawrev-3310	1199	15	provides	provide	VERB
inlawrev-3310	1199	16	,	,	PUNCT
inlawrev-3310	1199	17	in	in	ADP
inlawrev-3310	1199	18	pertinent	pertinent	ADJ
inlawrev-3310	1199	19	part	part	NOUN
inlawrev-3310	1199	20	,	,	PUNCT
inlawrev-3310	1199	21	"	"	PUNCT
inlawrev-3310	1199	22	the	the	DET
inlawrev-3310	1199	23	general	general	ADJ
inlawrev-3310	1199	24	assembly	assembly	NOUN
inlawrev-3310	1199	25	shall	shall	AUX
inlawrev-3310	1199	26	provide	provide	VERB
inlawrev-3310	1199	27	,	,	PUNCT
inlawrev-3310	1199	28	by	by	ADP
inlawrev-3310	1199	29	law	law	NOUN
inlawrev-3310	1199	30	,	,	PUNCT
inlawrev-3310	1199	31	for	for	ADP
inlawrev-3310	1199	32	a	a	DET
inlawrev-3310	1199	33	uniform	uniform	ADJ
inlawrev-3310	1199	34	and	and	CCONJ
inlawrev-3310	1199	35	equal	equal	ADJ
inlawrev-3310	1199	36	rate	rate	NOUN
inlawrev-3310	1199	37	of	of	ADP
inlawrev-3310	1199	38	property	property	NOUN
inlawrev-3310	1199	39	assessment	assessment	NOUN
inlawrev-3310	1199	40	and	and	CCONJ
inlawrev-3310	1199	41	taxation	taxation	NOUN
inlawrev-3310	1199	42	and	and	CCONJ
inlawrev-3310	1199	43	shall	shall	AUX
inlawrev-3310	1199	44	prescribe	prescribe	VERB
inlawrev-3310	1199	45	regulations	regulation	NOUN
inlawrev-3310	1199	46	to	to	PART
inlawrev-3310	1199	47	secure	secure	VERB
inlawrev-3310	1199	48	a	a	DET
inlawrev-3310	1199	49	just	just	ADJ
inlawrev-3310	1199	50	valuation	valuation	NOUN
inlawrev-3310	1199	51	for	for	ADP
inlawrev-3310	1199	52	taxation	taxation	NOUN
inlawrev-3310	1199	53	of	of	ADP
inlawrev-3310	1199	54	all	all	DET
inlawrev-3310	1199	55	property	property	NOUN
inlawrev-3310	1199	56	,	,	PUNCT
inlawrev-3310	1199	57	both	both	CCONJ
inlawrev-3310	1199	58	real	real	ADJ
inlawrev-3310	1199	59	and	and	CCONJ
inlawrev-3310	1199	60	personal	personal	ADJ
inlawrev-3310	1199	61	.	.	PUNCT
inlawrev-3310	1200	1	"	"	PUNCT
inlawrev-3310	1200	2	^^^	^^^	ADP
inlawrev-3310	1200	3	the	the	DET
inlawrev-3310	1200	4	indiana	indiana	PROPN
inlawrev-3310	1200	5	tax	tax	PROPN
inlawrev-3310	1200	6	court	court	NOUN
inlawrev-3310	1200	7	held	hold	VERB
inlawrev-3310	1200	8	that	that	SCONJ
inlawrev-3310	1200	9	"	"	PUNCT
inlawrev-3310	1200	10	uniform	uniform	ADJ
inlawrev-3310	1200	11	and	and	CCONJ
inlawrev-3310	1200	12	equal	equal	ADJ
inlawrev-3310	1200	13	"	"	PUNCT
inlawrev-3310	1200	14	mandates	mandate	NOUN
inlawrev-3310	1200	15	"	"	PUNCT
inlawrev-3310	1200	16	each	each	DET
inlawrev-3310	1200	17	373	373	NUM
inlawrev-3310	1200	18	.	.	PUNCT
inlawrev-3310	1201	1	675	675	NUM
inlawrev-3310	1201	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1201	3	318	318	NUM
inlawrev-3310	1201	4	(	(	PUNCT
inlawrev-3310	1201	5	ind	ind	NOUN
inlawrev-3310	1201	6	.	.	PUNCT
inlawrev-3310	1201	7	1996	1996	NUM
inlawrev-3310	1201	8	)	)	PUNCT
inlawrev-3310	1201	9	.	.	PUNCT
inlawrev-3310	1202	1	374	374	NUM
inlawrev-3310	1202	2	.	.	PUNCT
inlawrev-3310	1203	1	i	i	PRON
inlawrev-3310	1203	2	d.	d.	PROPN
inlawrev-3310	1203	3	at	at	ADP
inlawrev-3310	1203	4	319	319	NUM
inlawrev-3310	1203	5	(	(	PUNCT
inlawrev-3310	1203	6	citing	cite	VERB
inlawrev-3310	1203	7	town	town	NOUN
inlawrev-3310	1203	8	of	of	ADP
inlawrev-3310	1203	9	st	st	PROPN
inlawrev-3310	1203	10	.	.	PROPN
inlawrev-3310	1204	1	john	john	PROPN
inlawrev-3310	1204	2	v.	v.	PROPN
inlawrev-3310	1204	3	state	state	PROPN
inlawrev-3310	1204	4	bd	bd	PROPN
inlawrev-3310	1204	5	.	.	PROPN
inlawrev-3310	1204	6	of	of	ADP
inlawrev-3310	1204	7	tax	tax	NOUN
inlawrev-3310	1204	8	comm'rs	comm'rs	NOUN
inlawrev-3310	1204	9	,	,	PUNCT
inlawrev-3310	1204	10	665	665	NUM
inlawrev-3310	1204	11	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1204	12	965	965	NUM
inlawrev-3310	1204	13	(	(	PUNCT
inlawrev-3310	1204	14	ind	ind	NOUN
inlawrev-3310	1204	15	.	.	PUNCT
inlawrev-3310	1205	1	t.c	t.c	PROPN
inlawrev-3310	1205	2	.	.	PROPN
inlawrev-3310	1205	3	1996	1996	NUM
inlawrev-3310	1205	4	)	)	PUNCT
inlawrev-3310	1205	5	)	)	PUNCT
inlawrev-3310	1205	6	.	.	PUNCT
inlawrev-3310	1206	1	375	375	NUM
inlawrev-3310	1206	2	.	.	PUNCT
inlawrev-3310	1207	1	i	i	PRON
inlawrev-3310	1207	2	d.	d.	PROPN
inlawrev-3310	1207	3	376	376	NUM
inlawrev-3310	1207	4	.	.	PUNCT
inlawrev-3310	1207	5	mat	mat	NOUN
inlawrev-3310	1207	6	3	3	NUM
inlawrev-3310	1207	7	19	19	NUM
inlawrev-3310	1207	8	-	-	SYM
inlawrev-3310	1207	9	20	20	NUM
inlawrev-3310	1207	10	.	.	PUNCT
inlawrev-3310	1207	11	377	377	NUM
inlawrev-3310	1207	12	.	.	PUNCT
inlawrev-3310	1208	1	i	i	PRON
inlawrev-3310	1208	2	d	d	PROPN
inlawrev-3310	1208	3	at	at	ADP
inlawrev-3310	1208	4	320	320	NUM
inlawrev-3310	1208	5	.	.	PUNCT
inlawrev-3310	1208	6	378	378	NUM
inlawrev-3310	1208	7	.	.	PUNCT
inlawrev-3310	1209	1	i	i	PROPN
inlawrev-3310	1209	2	d	d	PROPN
inlawrev-3310	1209	3	379	379	NUM
inlawrev-3310	1209	4	.	.	PUNCT
inlawrev-3310	1210	1	i	i	PRON
inlawrev-3310	1210	2	d	d	PROPN
inlawrev-3310	1210	3	(	(	PUNCT
inlawrev-3310	1210	4	quoting	quote	VERB
inlawrev-3310	1210	5	town	town	NOUN
inlawrev-3310	1210	6	ofst	ofst	NOUN
inlawrev-3310	1210	7	.	.	PUNCT
inlawrev-3310	1211	1	john	john	PROPN
inlawrev-3310	1211	2	,	,	PUNCT
inlawrev-3310	1211	3	665	665	NUM
inlawrev-3310	1211	4	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1211	5	at	at	ADP
inlawrev-3310	1211	6	966	966	NUM
inlawrev-3310	1211	7	)	)	PUNCT
inlawrev-3310	1211	8	.	.	PUNCT
inlawrev-3310	1212	1	380	380	NUM
inlawrev-3310	1212	2	.	.	PUNCT
inlawrev-3310	1213	1	i	i	PRON
inlawrev-3310	1213	2	d.	d.	PROPN
inlawrev-3310	1213	3	(	(	PUNCT
inlawrev-3310	1213	4	quoting	quote	VERB
inlawrev-3310	1213	5	ind	ind	PROPN
inlawrev-3310	1213	6	.	.	PUNCT
inlawrev-3310	1214	1	const	const	PROPN
inlawrev-3310	1214	2	,	,	PUNCT
inlawrev-3310	1214	3	art	art	NOUN
inlawrev-3310	1214	4	.	.	PUNCT
inlawrev-3310	1215	1	10	10	NUM
inlawrev-3310	1215	2	,	,	PUNCT
inlawrev-3310	1215	3	§	§	PROPN
inlawrev-3310	1215	4	1(a	1(a	NUM
inlawrev-3310	1215	5	)	)	PUNCT
inlawrev-3310	1215	6	)	)	PUNCT
inlawrev-3310	1215	7	.	.	PUNCT
inlawrev-3310	1216	1	820	820	NUM
inlawrev-3310	1216	2	indiana	indiana	PROPN
inlawrev-3310	1216	3	law	law	PROPN
inlawrev-3310	1216	4	review	review	NOUN
inlawrev-3310	1216	5	[	[	X
inlawrev-3310	1216	6	vol	vol	NOUN
inlawrev-3310	1216	7	.	.	NOUN
inlawrev-3310	1216	8	3	3	NUM
inlawrev-3310	1216	9	1	1	NUM
inlawrev-3310	1216	10	:	:	SYM
inlawrev-3310	1216	11	781	781	NUM
inlawrev-3310	1216	12	taxpayer	taxpayer	NOUN
inlawrev-3310	1216	13	's	's	PART
inlawrev-3310	1216	14	property	property	NOUN
inlawrev-3310	1216	15	wealth	wealth	NOUN
inlawrev-3310	1216	16	bear	bear	VERB
inlawrev-3310	1216	17	its	its	PRON
inlawrev-3310	1216	18	proportion	proportion	NOUN
inlawrev-3310	1216	19	of	of	ADP
inlawrev-3310	1216	20	the	the	DET
inlawrev-3310	1216	21	overall	overall	ADJ
inlawrev-3310	1216	22	property	property	NOUN
inlawrev-3310	1216	23	tax	tax	NOUN
inlawrev-3310	1216	24	burden,"^^	burden,"^^	NOUN
inlawrev-3310	1216	25	'	'	PUNCT
inlawrev-3310	1216	26	"	"	PUNCT
inlawrev-3310	1216	27	that	that	SCONJ
inlawrev-3310	1216	28	'	'	PUNCT
inlawrev-3310	1216	29	just	just	ADV
inlawrev-3310	1216	30	value	value	NOUN
inlawrev-3310	1216	31	'	'	PUNCT
inlawrev-3310	1216	32	means	mean	VERB
inlawrev-3310	1216	33	fair	fair	ADJ
inlawrev-3310	1216	34	market	market	NOUN
inlawrev-3310	1216	35	value,"^^^	value,"^^^	NOUN
inlawrev-3310	1216	36	and	and	CCONJ
inlawrev-3310	1216	37	that	that	SCONJ
inlawrev-3310	1216	38	the	the	DET
inlawrev-3310	1216	39	general	general	ADJ
inlawrev-3310	1216	40	assembly	assembly	NOUN
inlawrev-3310	1216	41	and	and	CCONJ
inlawrev-3310	1216	42	the	the	DET
inlawrev-3310	1216	43	isbtc	isbtc	NOUN
inlawrev-3310	1216	44	must	must	AUX
inlawrev-3310	1216	45	implement	implement	VERB
inlawrev-3310	1216	46	market	market	NOUN
inlawrev-3310	1216	47	value	value	NOUN
inlawrev-3310	1216	48	and	and	CCONJ
inlawrev-3310	1216	49	"	"	PUNCT
inlawrev-3310	1216	50	bring	bring	VERB
inlawrev-3310	1216	51	the	the	DET
inlawrev-3310	1216	52	state	state	NOUN
inlawrev-3310	1216	53	's	's	PART
inlawrev-3310	1216	54	system	system	NOUN
inlawrev-3310	1216	55	of	of	ADP
inlawrev-3310	1216	56	real	real	ADJ
inlawrev-3310	1216	57	property	property	NOUN
inlawrev-3310	1216	58	taxation	taxation	NOUN
inlawrev-3310	1216	59	into	into	ADP
inlawrev-3310	1216	60	compliance	compliance	NOUN
inlawrev-3310	1216	61	with	with	ADP
inlawrev-3310	1216	62	article	article	NOUN
inlawrev-3310	1216	63	10	10	NUM
inlawrev-3310	1216	64	,	,	PUNCT
inlawrev-3310	1216	65	§	§	PROPN
inlawrev-3310	1216	66	1	1	NUM
inlawrev-3310	1216	67	of	of	ADP
inlawrev-3310	1216	68	the	the	DET
inlawrev-3310	1216	69	indiana	indiana	PROPN
inlawrev-3310	1216	70	constitution	constitution	PROPN
inlawrev-3310	1216	71	"	"	PUNCT
inlawrev-3310	1216	72	by	by	ADP
inlawrev-3310	1216	73	march	march	PROPN
inlawrev-3310	1216	74	1	1	NUM
inlawrev-3310	1216	75	,	,	PUNCT
inlawrev-3310	1216	76	1998.^^^	1998.^^^	NUM
inlawrev-3310	1216	77	after	after	ADP
inlawrev-3310	1216	78	looking	look	VERB
inlawrev-3310	1216	79	to	to	ADP
inlawrev-3310	1216	80	the	the	DET
inlawrev-3310	1216	81	intent	intent	NOUN
inlawrev-3310	1216	82	of	of	ADP
inlawrev-3310	1216	83	the	the	DET
inlawrev-3310	1216	84	framer	framer	NOUN
inlawrev-3310	1216	85	's	's	PART
inlawrev-3310	1216	86	of	of	ADP
inlawrev-3310	1216	87	the	the	DET
inlawrev-3310	1216	88	indiana	indiana	PROPN
inlawrev-3310	1216	89	constitution	constitution	PROPN
inlawrev-3310	1216	90	,	,	PUNCT
inlawrev-3310	1216	91	the	the	DET
inlawrev-3310	1216	92	indiana	indiana	PROPN
inlawrev-3310	1216	93	supreme	supreme	PROPN
inlawrev-3310	1216	94	court	court	PROPN
inlawrev-3310	1216	95	agreed	agree	VERB
inlawrev-3310	1216	96	that	that	SCONJ
inlawrev-3310	1216	97	the	the	DET
inlawrev-3310	1216	98	purpose	purpose	NOUN
inlawrev-3310	1216	99	and	and	CCONJ
inlawrev-3310	1216	100	intent	intent	NOUN
inlawrev-3310	1216	101	of	of	ADP
inlawrev-3310	1216	102	article	article	NOUN
inlawrev-3310	1216	103	10	10	NUM
inlawrev-3310	1216	104	,	,	PUNCT
inlawrev-3310	1216	105	section	section	NOUN
inlawrev-3310	1216	106	1	1	NUM
inlawrev-3310	1216	107	,	,	PUNCT
inlawrev-3310	1216	108	was	be	AUX
inlawrev-3310	1216	109	to	to	PART
inlawrev-3310	1216	110	require	require	VERB
inlawrev-3310	1216	111	uniform	uniform	ADJ
inlawrev-3310	1216	112	and	and	CCONJ
inlawrev-3310	1216	113	equal	equal	ADJ
inlawrev-3310	1216	114	assessment	assessment	NOUN
inlawrev-3310	1216	115	and	and	CCONJ
inlawrev-3310	1216	116	taxation	taxation	NOUN
inlawrev-3310	1216	117	and	and	CCONJ
inlawrev-3310	1216	118	just	just	ADV
inlawrev-3310	1216	119	valuation	valuation	NOUN
inlawrev-3310	1216	120	,	,	PUNCT
inlawrev-3310	1216	121	and	and	CCONJ
inlawrev-3310	1216	122	that	that	SCONJ
inlawrev-3310	1216	123	such	such	ADJ
inlawrev-3310	1216	124	assessments	assessment	NOUN
inlawrev-3310	1216	125	and	and	CCONJ
inlawrev-3310	1216	126	taxation	taxation	NOUN
inlawrev-3310	1216	127	are	be	AUX
inlawrev-3310	1216	128	subject	subject	ADJ
inlawrev-3310	1216	129	to	to	ADP
inlawrev-3310	1216	130	judicial	judicial	ADJ
inlawrev-3310	1216	131	review	review	NOUN
inlawrev-3310	1216	132	.	.	PUNCT
inlawrev-3310	1217	1	the	the	DET
inlawrev-3310	1217	2	indiana	indiana	PROPN
inlawrev-3310	1217	3	supreme	supreme	PROPN
inlawrev-3310	1217	4	court	court	PROPN
inlawrev-3310	1217	5	also	also	ADV
inlawrev-3310	1217	6	observed	observe	VERB
inlawrev-3310	1217	7	that	that	SCONJ
inlawrev-3310	1217	8	perfect	perfect	ADJ
inlawrev-3310	1217	9	uniformity	uniformity	NOUN
inlawrev-3310	1217	10	in	in	ADP
inlawrev-3310	1217	11	the	the	DET
inlawrev-3310	1217	12	method	method	NOUN
inlawrev-3310	1217	13	of	of	ADP
inlawrev-3310	1217	14	assessment	assessment	NOUN
inlawrev-3310	1217	15	was	be	AUX
inlawrev-3310	1217	16	not	not	PART
inlawrev-3310	1217	17	required	require	VERB
inlawrev-3310	1217	18	;	;	PUNCT
inlawrev-3310	1217	19	rather	rather	ADV
inlawrev-3310	1217	20	the	the	DET
inlawrev-3310	1217	21	indiana	indiana	PROPN
inlawrev-3310	1217	22	constitution	constitution	PROPN
inlawrev-3310	1217	23	required	require	VERB
inlawrev-3310	1217	24	a	a	DET
inlawrev-3310	1217	25	just	just	ADJ
inlawrev-3310	1217	26	valuation	valuation	NOUN
inlawrev-3310	1217	27	of	of	ADP
inlawrev-3310	1217	28	all	all	DET
inlawrev-3310	1217	29	property	property	NOUN
inlawrev-3310	1217	30	,	,	PUNCT
inlawrev-3310	1217	31	so	so	SCONJ
inlawrev-3310	1217	32	that	that	SCONJ
inlawrev-3310	1217	33	the	the	DET
inlawrev-3310	1217	34	burdens	burden	NOUN
inlawrev-3310	1217	35	may	may	AUX
inlawrev-3310	1217	36	be	be	AUX
inlawrev-3310	1217	37	distributed	distribute	VERB
inlawrev-3310	1217	38	with	with	ADP
inlawrev-3310	1217	39	uniformity	uniformity	NOUN
inlawrev-3310	1217	40	,	,	PUNCT
inlawrev-3310	1217	41	and	and	CCONJ
inlawrev-3310	1217	42	the	the	DET
inlawrev-3310	1217	43	function	function	NOUN
inlawrev-3310	1217	44	of	of	ADP
inlawrev-3310	1217	45	implementing	implement	VERB
inlawrev-3310	1217	46	this	this	DET
inlawrev-3310	1217	47	requirement	requirement	NOUN
inlawrev-3310	1217	48	was	be	AUX
inlawrev-3310	1217	49	a	a	DET
inlawrev-3310	1217	50	legislative	legislative	ADJ
inlawrev-3310	1217	51	one	one	NUM
inlawrev-3310	1217	52	.	.	PUNCT
inlawrev-3310	1218	1	the	the	DET
inlawrev-3310	1218	2	indiana	indiana	PROPN
inlawrev-3310	1218	3	supreme	supreme	PROPN
inlawrev-3310	1218	4	court	court	PROPN
inlawrev-3310	1218	5	noted	note	VERB
inlawrev-3310	1218	6	that	that	SCONJ
inlawrev-3310	1218	7	the	the	DET
inlawrev-3310	1218	8	rate	rate	NOUN
inlawrev-3310	1218	9	must	must	AUX
inlawrev-3310	1218	10	be	be	AUX
inlawrev-3310	1218	11	uniform	uniform	ADJ
inlawrev-3310	1218	12	and	and	CCONJ
inlawrev-3310	1218	13	equal	equal	ADJ
inlawrev-3310	1218	14	,	,	PUNCT
inlawrev-3310	1218	15	but	but	CCONJ
inlawrev-3310	1218	16	that	that	SCONJ
inlawrev-3310	1218	17	the	the	DET
inlawrev-3310	1218	18	indiana	indiana	PROPN
inlawrev-3310	1218	19	constitution	constitution	PROPN
inlawrev-3310	1218	20	authorized	authorize	VERB
inlawrev-3310	1218	21	the	the	DET
inlawrev-3310	1218	22	general	general	ADJ
inlawrev-3310	1218	23	assembly	assembly	NOUN
inlawrev-3310	1218	24	to	to	PART
inlawrev-3310	1218	25	allow	allow	VERB
inlawrev-3310	1218	26	a	a	DET
inlawrev-3310	1218	27	variety	variety	NOUN
inlawrev-3310	1218	28	of	of	ADP
inlawrev-3310	1218	29	methods	method	NOUN
inlawrev-3310	1218	30	to	to	PART
inlawrev-3310	1218	31	secure	secure	VERB
inlawrev-3310	1218	32	just	just	ADV
inlawrev-3310	1218	33	valuation	valuation	NOUN
inlawrev-3310	1218	34	.	.	PUNCT
inlawrev-3310	1219	1	therefore	therefore	ADV
inlawrev-3310	1219	2	,	,	PUNCT
inlawrev-3310	1219	3	the	the	DET
inlawrev-3310	1219	4	indiana	indiana	PROPN
inlawrev-3310	1219	5	supreme	supreme	PROPN
inlawrev-3310	1219	6	court	court	PROPN
inlawrev-3310	1219	7	affirmed	affirm	VERB
inlawrev-3310	1219	8	the	the	DET
inlawrev-3310	1219	9	indiana	indiana	PROPN
inlawrev-3310	1219	10	tax	tax	PROPN
inlawrev-3310	1219	11	court	court	NOUN
inlawrev-3310	1219	12	's	's	PART
inlawrev-3310	1219	13	finding	finding	NOUN
inlawrev-3310	1219	14	that	that	SCONJ
inlawrev-3310	1219	15	the	the	DET
inlawrev-3310	1219	16	general	general	ADJ
inlawrev-3310	1219	17	assembly	assembly	NOUN
inlawrev-3310	1219	18	must	must	AUX
inlawrev-3310	1219	19	provide	provide	VERB
inlawrev-3310	1219	20	a	a	DET
inlawrev-3310	1219	21	uniform	uniform	ADJ
inlawrev-3310	1219	22	and	and	CCONJ
inlawrev-3310	1219	23	equal	equal	ADJ
inlawrev-3310	1219	24	rate	rate	NOUN
inlawrev-3310	1219	25	of	of	ADP
inlawrev-3310	1219	26	property	property	NOUN
inlawrev-3310	1219	27	assessment	assessment	NOUN
inlawrev-3310	1219	28	and	and	CCONJ
inlawrev-3310	1219	29	taxation	taxation	NOUN
inlawrev-3310	1219	30	based	base	VERB
inlawrev-3310	1219	31	on	on	ADP
inlawrev-3310	1219	32	property	property	NOUN
inlawrev-3310	1219	33	wealth	wealth	NOUN
inlawrev-3310	1219	34	.	.	PUNCT
inlawrev-3310	1220	1	however	however	ADV
inlawrev-3310	1220	2	,	,	PUNCT
inlawrev-3310	1220	3	the	the	DET
inlawrev-3310	1220	4	indiana	indiana	PROPN
inlawrev-3310	1220	5	supreme	supreme	PROPN
inlawrev-3310	1220	6	court	court	PROPN
inlawrev-3310	1220	7	overruled	overrule	VERB
inlawrev-3310	1220	8	the	the	DET
inlawrev-3310	1220	9	indiana	indiana	PROPN
inlawrev-3310	1220	10	tax	tax	PROPN
inlawrev-3310	1220	11	court	court	NOUN
inlawrev-3310	1220	12	's	's	PART
inlawrev-3310	1220	13	finding	finding	NOUN
inlawrev-3310	1220	14	that	that	SCONJ
inlawrev-3310	1220	15	the	the	DET
inlawrev-3310	1220	16	indiana	indiana	PROPN
inlawrev-3310	1220	17	constitution	constitution	PROPN
inlawrev-3310	1220	18	requires	require	VERB
inlawrev-3310	1220	19	an	an	DET
inlawrev-3310	1220	20	exclusive	exclusive	ADJ
inlawrev-3310	1220	21	,	,	PUNCT
inlawrev-3310	1220	22	comprehensive	comprehensive	ADJ
inlawrev-3310	1220	23	,	,	PUNCT
inlawrev-3310	1220	24	absolute	absolute	ADJ
inlawrev-3310	1220	25	,	,	PUNCT
inlawrev-3310	1220	26	and	and	CCONJ
inlawrev-3310	1220	27	precise	precise	ADJ
inlawrev-3310	1220	28	market	market	NOUN
inlawrev-3310	1220	29	value	value	NOUN
inlawrev-3310	1220	30	system.^^	system.^^	NOUN
inlawrev-3310	1220	31	"	"	PUNCT
inlawrev-3310	1220	32	*	*	PUNCT
inlawrev-3310	1220	33	chief	chief	NOUN
inlawrev-3310	1220	34	justice	justice	NOUN
inlawrev-3310	1220	35	shepard	shepard	NOUN
inlawrev-3310	1220	36	,	,	PUNCT
inlawrev-3310	1220	37	dissenting	dissent	VERB
inlawrev-3310	1220	38	,	,	PUNCT
inlawrev-3310	1220	39	observed	observe	VERB
inlawrev-3310	1220	40	that	that	SCONJ
inlawrev-3310	1220	41	the	the	DET
inlawrev-3310	1220	42	submissions	submission	NOUN
inlawrev-3310	1220	43	by	by	ADP
inlawrev-3310	1220	44	the	the	DET
inlawrev-3310	1220	45	parties	party	NOUN
inlawrev-3310	1220	46	indicated	indicate	VERB
inlawrev-3310	1220	47	that	that	SCONJ
inlawrev-3310	1220	48	only	only	ADV
inlawrev-3310	1220	49	three	three	NUM
inlawrev-3310	1220	50	methods	method	NOUN
inlawrev-3310	1220	51	were	be	AUX
inlawrev-3310	1220	52	recognized	recognize	VERB
inlawrev-3310	1220	53	for	for	ADP
inlawrev-3310	1220	54	valuing	value	VERB
inlawrev-3310	1220	55	real	real	ADJ
inlawrev-3310	1220	56	property	property	NOUN
inlawrev-3310	1220	57	,	,	PUNCT
inlawrev-3310	1220	58	reproduction	reproduction	NOUN
inlawrev-3310	1220	59	cost	cost	NOUN
inlawrev-3310	1220	60	,	,	PUNCT
inlawrev-3310	1220	61	comparison	comparison	NOUN
inlawrev-3310	1220	62	of	of	ADP
inlawrev-3310	1220	63	sales	sale	NOUN
inlawrev-3310	1220	64	,	,	PUNCT
inlawrev-3310	1220	65	and	and	CCONJ
inlawrev-3310	1220	66	income	income	NOUN
inlawrev-3310	1220	67	capitalization	capitalization	NOUN
inlawrev-3310	1220	68	.	.	PUNCT
inlawrev-3310	1221	1	the	the	DET
inlawrev-3310	1221	2	chief	chief	ADJ
inlawrev-3310	1221	3	justice	justice	NOUN
inlawrev-3310	1221	4	also	also	ADV
inlawrev-3310	1221	5	observed	observe	VERB
inlawrev-3310	1221	6	that	that	SCONJ
inlawrev-3310	1221	7	the	the	DET
inlawrev-3310	1221	8	majority	majority	NOUN
inlawrev-3310	1221	9	's	's	PART
inlawrev-3310	1221	10	holding—^that	holding—^that	NOUN
inlawrev-3310	1221	11	the	the	DET
inlawrev-3310	1221	12	indiana	indiana	PROPN
inlawrev-3310	1221	13	constitution	constitution	PROPN
inlawrev-3310	1221	14	did	do	AUX
inlawrev-3310	1221	15	not	not	PART
inlawrev-3310	1221	16	require	require	VERB
inlawrev-3310	1221	17	market	market	NOUN
inlawrev-3310	1221	18	value	value	NOUN
inlawrev-3310	1221	19	assessment	assessment	NOUN
inlawrev-3310	1221	20	,	,	PUNCT
inlawrev-3310	1221	21	but	but	CCONJ
inlawrev-3310	1221	22	only	only	ADV
inlawrev-3310	1221	23	"	"	PUNCT
inlawrev-3310	1221	24	uniform	uniform	ADJ
inlawrev-3310	1221	25	and	and	CCONJ
inlawrev-3310	1221	26	equal	equal	ADJ
inlawrev-3310	1221	27	"	"	PUNCT
inlawrev-3310	1221	28	assessment	assessment	NOUN
inlawrev-3310	1221	29	and	and	CCONJ
inlawrev-3310	1221	30	taxation—^raised	taxation—^raise	VERB
inlawrev-3310	1221	31	the	the	DET
inlawrev-3310	1221	32	question	question	NOUN
inlawrev-3310	1221	33	of	of	ADP
inlawrev-3310	1221	34	uniform	uniform	NOUN
inlawrev-3310	1221	35	and	and	CCONJ
inlawrev-3310	1221	36	equal	equal	ADJ
inlawrev-3310	1221	37	with	with	ADP
inlawrev-3310	1221	38	respect	respect	NOUN
inlawrev-3310	1221	39	to	to	ADP
inlawrev-3310	1221	40	what.^^^	what.^^^	PROPN
inlawrev-3310	1221	41	2	2	NUM
inlawrev-3310	1221	42	.	.	PUNCT
inlawrev-3310	1221	43	bender	bender	PROPN
inlawrev-3310	1221	44	v.	v.	PROPN
inlawrev-3310	1221	45	indiana	indiana	PROPN
inlawrev-3310	1221	46	state	state	PROPN
inlawrev-3310	1221	47	board	board	PROPN
inlawrev-3310	1221	48	oftax	oftax	NOUN
inlawrev-3310	1221	49	commissioners?^^—in	commissioners?^^—in	PROPN
inlawrev-3310	1221	50	bender	bender	PROPN
inlawrev-3310	1221	51	,	,	PUNCT
inlawrev-3310	1221	52	the	the	DET
inlawrev-3310	1221	53	petitioner	petitioner	NOUN
inlawrev-3310	1221	54	owned	own	VERB
inlawrev-3310	1221	55	real	real	ADJ
inlawrev-3310	1221	56	property	property	NOUN
inlawrev-3310	1221	57	in	in	ADP
inlawrev-3310	1221	58	indiana	indiana	PROPN
inlawrev-3310	1221	59	which	which	PRON
inlawrev-3310	1221	60	consisted	consist	VERB
inlawrev-3310	1221	61	of	of	ADP
inlawrev-3310	1221	62	four	four	NUM
inlawrev-3310	1221	63	units	unit	NOUN
inlawrev-3310	1221	64	,	,	PUNCT
inlawrev-3310	1221	65	side	side	NOUN
inlawrev-3310	1221	66	-	-	PUNCT
inlawrev-3310	1221	67	by	by	ADP
inlawrev-3310	1221	68	-	-	PUNCT
inlawrev-3310	1221	69	side	side	NOUN
inlawrev-3310	1221	70	,	,	PUNCT
inlawrev-3310	1221	71	each	each	PRON
inlawrev-3310	1221	72	sharing	share	VERB
inlawrev-3310	1221	73	a	a	DET
inlawrev-3310	1221	74	common	common	ADJ
inlawrev-3310	1221	75	wall	wall	NOUN
inlawrev-3310	1221	76	with	with	ADP
inlawrev-3310	1221	77	an	an	DET
inlawrev-3310	1221	78	adjoining	adjoining	ADJ
inlawrev-3310	1221	79	unit	unit	NOUN
inlawrev-3310	1221	80	.	.	PUNCT
inlawrev-3310	1222	1	such	such	ADJ
inlawrev-3310	1222	2	property	property	NOUN
inlawrev-3310	1222	3	is	be	AUX
inlawrev-3310	1222	4	commonly	commonly	ADV
inlawrev-3310	1222	5	referred	refer	VERB
inlawrev-3310	1222	6	to	to	ADP
inlawrev-3310	1222	7	as	as	ADP
inlawrev-3310	1222	8	a	a	DET
inlawrev-3310	1222	9	"	"	PUNCT
inlawrev-3310	1222	10	row	row	ADJ
inlawrev-3310	1222	11	-	-	PUNCT
inlawrev-3310	1222	12	type	type	NOUN
inlawrev-3310	1222	13	dwellings	dwelling	NOUN
inlawrev-3310	1222	14	.	.	PUNCT
inlawrev-3310	1222	15	"	"	PUNCT
inlawrev-3310	1223	1	for	for	ADP
inlawrev-3310	1223	2	the	the	DET
inlawrev-3310	1223	3	purpose	purpose	NOUN
inlawrev-3310	1223	4	of	of	ADP
inlawrev-3310	1223	5	the	the	DET
inlawrev-3310	1223	6	1989	1989	NUM
inlawrev-3310	1223	7	general	general	NOUN
inlawrev-3310	1223	8	reassessment,^^^	reassessment,^^^	PROPN
inlawrev-3310	1223	9	the	the	DET
inlawrev-3310	1223	10	property	property	NOUN
inlawrev-3310	1223	11	was	be	AUX
inlawrev-3310	1223	12	assessed	assess	VERB
inlawrev-3310	1223	13	under	under	ADP
inlawrev-3310	1223	14	the	the	DET
inlawrev-3310	1223	15	residential	residential	ADJ
inlawrev-3310	1223	16	pricing	pricing	NOUN
inlawrev-3310	1223	17	schedule	schedule	NOUN
inlawrev-3310	1223	18	with	with	ADP
inlawrev-3310	1223	19	an	an	DET
inlawrev-3310	1223	20	adjustment	adjustment	NOUN
inlawrev-3310	1223	21	for	for	ADP
inlawrev-3310	1223	22	a	a	DET
inlawrev-3310	1223	23	row	row	NOUN
inlawrev-3310	1223	24	-	-	PUNCT
inlawrev-3310	1223	25	type	type	NOUN
inlawrev-3310	1223	26	dwelling	dwelling	NOUN
inlawrev-3310	1223	27	.	.	PUNCT
inlawrev-3310	1224	1	in	in	ADP
inlawrev-3310	1224	2	june	june	PROPN
inlawrev-3310	1224	3	of	of	ADP
inlawrev-3310	1224	4	1992	1992	NUM
inlawrev-3310	1224	5	,	,	PUNCT
inlawrev-3310	1224	6	bender	bender	NOUN
inlawrev-3310	1224	7	filed	file	VERB
inlawrev-3310	1224	8	form	form	NOUN
inlawrev-3310	1224	9	133	133	NUM
inlawrev-3310	1224	10	petition	petition	NOUN
inlawrev-3310	1224	11	for	for	ADP
inlawrev-3310	1224	12	correction	correction	NOUN
inlawrev-3310	1224	13	of	of	ADP
inlawrev-3310	1224	14	errors	error	NOUN
inlawrev-3310	1224	15	,	,	PUNCT
inlawrev-3310	1224	16	in	in	ADP
inlawrev-3310	1224	17	which	which	PRON
inlawrev-3310	1224	18	bender	bender	NOUN
inlawrev-3310	1224	19	alleged	allege	VERB
inlawrev-3310	1224	20	that	that	SCONJ
inlawrev-3310	1224	21	the	the	DET
inlawrev-3310	1224	22	general	general	ADJ
inlawrev-3310	1224	23	commercial	commercial	ADJ
inlawrev-3310	1224	24	residential	residential	ADJ
inlawrev-3310	1224	25	pricing	pricing	NOUN
inlawrev-3310	1224	26	schedule	schedule	NOUN
inlawrev-3310	1224	27	should	should	AUX
inlawrev-3310	1224	28	have	have	AUX
inlawrev-3310	1224	29	been	be	AUX
inlawrev-3310	1224	30	employed	employ	VERB
inlawrev-3310	1224	31	instead	instead	ADV
inlawrev-3310	1224	32	of	of	ADP
inlawrev-3310	1224	33	the	the	DET
inlawrev-3310	1224	34	residential	residential	ADJ
inlawrev-3310	1224	35	schedule	schedule	NOUN
inlawrev-3310	1224	36	because	because	SCONJ
inlawrev-3310	1224	37	the	the	DET
inlawrev-3310	1224	38	units	unit	NOUN
inlawrev-3310	1224	39	were	be	AUX
inlawrev-3310	1224	40	leased	lease	VERB
inlawrev-3310	1224	41	and	and	CCONJ
inlawrev-3310	1224	42	not	not	PART
inlawrev-3310	1224	43	owned	own	VERB
inlawrev-3310	1224	44	by	by	ADP
inlawrev-3310	1224	45	the	the	DET
inlawrev-3310	1224	46	occupants	occupant	NOUN
inlawrev-3310	1224	47	.	.	PUNCT
inlawrev-3310	1225	1	bender	bender	NOUN
inlawrev-3310	1225	2	justified	justify	VERB
inlawrev-3310	1225	3	the	the	DET
inlawrev-3310	1225	4	use	use	NOUN
inlawrev-3310	1225	5	of	of	ADP
inlawrev-3310	1225	6	form	form	NOUN
inlawrev-3310	1225	7	133	133	NUM
inlawrev-3310	1225	8	on	on	ADP
inlawrev-3310	1225	9	the	the	DET
inlawrev-3310	1225	10	grounds	ground	NOUN
inlawrev-3310	1225	11	that	that	SCONJ
inlawrev-3310	1225	12	this	this	DET
inlawrev-3310	1225	13	381	381	NUM
inlawrev-3310	1225	14	.	.	PUNCT
inlawrev-3310	1226	1	i	i	PRON
inlawrev-3310	1226	2	d.	d.	PROPN
inlawrev-3310	1226	3	(	(	PUNCT
inlawrev-3310	1226	4	quoting	quote	VERB
inlawrev-3310	1226	5	town	town	NOUN
inlawrev-3310	1226	6	ofst	ofst	NOUN
inlawrev-3310	1226	7	.	.	PUNCT
inlawrev-3310	1227	1	john	john	PROPN
inlawrev-3310	1227	2	,	,	PUNCT
inlawrev-3310	1227	3	665	665	NUM
inlawrev-3310	1227	4	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1227	5	at	at	ADP
inlawrev-3310	1227	6	970	970	NUM
inlawrev-3310	1227	7	)	)	PUNCT
inlawrev-3310	1227	8	.	.	PUNCT
inlawrev-3310	1228	1	382	382	NUM
inlawrev-3310	1228	2	.	.	PUNCT
inlawrev-3310	1229	1	i	i	PRON
inlawrev-3310	1229	2	d.	d.	PROPN
inlawrev-3310	1229	3	(	(	PUNCT
inlawrev-3310	1229	4	quoting	quote	VERB
inlawrev-3310	1229	5	town	town	NOUN
inlawrev-3310	1229	6	ofst	ofst	NOUN
inlawrev-3310	1229	7	.	.	PUNCT
inlawrev-3310	1230	1	john	john	PROPN
inlawrev-3310	1230	2	,	,	PUNCT
inlawrev-3310	1230	3	665	665	NUM
inlawrev-3310	1230	4	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1230	5	at	at	ADP
inlawrev-3310	1230	6	973	973	NUM
inlawrev-3310	1230	7	)	)	PUNCT
inlawrev-3310	1230	8	.	.	PUNCT
inlawrev-3310	1231	1	383	383	NUM
inlawrev-3310	1231	2	.	.	PUNCT
inlawrev-3310	1232	1	i	i	PRON
inlawrev-3310	1232	2	d	d	PROPN
inlawrev-3310	1232	3	(	(	PUNCT
inlawrev-3310	1232	4	quoting	quote	VERB
inlawrev-3310	1232	5	town	town	NOUN
inlawrev-3310	1232	6	ofst	ofst	NOUN
inlawrev-3310	1232	7	.	.	PUNCT
inlawrev-3310	1233	1	john	john	PROPN
inlawrev-3310	1233	2	,	,	PUNCT
inlawrev-3310	1233	3	665	665	NUM
inlawrev-3310	1233	4	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1233	5	at	at	ADP
inlawrev-3310	1233	6	975	975	NUM
inlawrev-3310	1233	7	)	)	PUNCT
inlawrev-3310	1233	8	.	.	PUNCT
inlawrev-3310	1234	1	384	384	NUM
inlawrev-3310	1234	2	.	.	PUNCT
inlawrev-3310	1235	1	i	i	PROPN
inlawrev-3310	1235	2	d	d	PROPN
inlawrev-3310	1235	3	385	385	NUM
inlawrev-3310	1235	4	.	.	PUNCT
inlawrev-3310	1236	1	i	i	PRON
inlawrev-3310	1236	2	d	d	PROPN
inlawrev-3310	1236	3	at	at	ADP
inlawrev-3310	1236	4	328	328	NUM
inlawrev-3310	1236	5	-	-	SYM
inlawrev-3310	1236	6	29	29	NUM
inlawrev-3310	1236	7	.	.	PUNCT
inlawrev-3310	1237	1	386	386	NUM
inlawrev-3310	1237	2	.	.	NOUN
inlawrev-3310	1237	3	676	676	NUM
inlawrev-3310	1237	4	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1237	5	1113	1113	NUM
inlawrev-3310	1237	6	(	(	PUNCT
inlawrev-3310	1237	7	ind	ind	NOUN
inlawrev-3310	1237	8	.	.	PUNCT
inlawrev-3310	1238	1	t.c	t.c	PROPN
inlawrev-3310	1238	2	.	.	PROPN
inlawrev-3310	1238	3	1997	1997	NUM
inlawrev-3310	1238	4	)	)	PUNCT
inlawrev-3310	1238	5	.	.	PUNCT
inlawrev-3310	1239	1	387	387	X
inlawrev-3310	1239	2	.	.	X
inlawrev-3310	1240	1	i	i	PRON
inlawrev-3310	1240	2	d	d	PROPN
inlawrev-3310	1240	3	(	(	PUNCT
inlawrev-3310	1240	4	citing	cite	VERB
inlawrev-3310	1240	5	ind	ind	NOUN
inlawrev-3310	1240	6	.	.	PUNCT
inlawrev-3310	1241	1	code	code	PROPN
inlawrev-3310	1241	2	ann	ann	PROPN
inlawrev-3310	1241	3	.	.	PUNCT
inlawrev-3310	1242	1	§	§	PROPN
inlawrev-3310	1242	2	6	6	NUM
inlawrev-3310	1242	3	-	-	PUNCT
inlawrev-3310	1242	4	l.l-4	l.l-4	NOUN
inlawrev-3310	1242	5	-	-	PUNCT
inlawrev-3310	1242	6	4(a	4(a	NUM
inlawrev-3310	1242	7	)	)	PUNCT
inlawrev-3310	1242	8	(	(	PUNCT
inlawrev-3310	1242	9	1989	1989	NUM
inlawrev-3310	1242	10	)	)	PUNCT
inlawrev-3310	1242	11	)	)	PUNCT
inlawrev-3310	1242	12	.	.	PUNCT
inlawrev-3310	1243	1	1998	1998	NUM
inlawrev-3310	1243	2	]	]	PUNCT
inlawrev-3310	1244	1	taxation	taxation	NOUN
inlawrev-3310	1244	2	821	821	NUM
inlawrev-3310	1244	3	was	be	AUX
inlawrev-3310	1244	4	a	a	DET
inlawrev-3310	1244	5	"	"	PUNCT
inlawrev-3310	1244	6	mathematical	mathematical	ADJ
inlawrev-3310	1244	7	error	error	NOUN
inlawrev-3310	1244	8	.	.	PUNCT
inlawrev-3310	1244	9	"	"	PUNCT
inlawrev-3310	1245	1	the	the	DET
inlawrev-3310	1245	2	county	county	NOUN
inlawrev-3310	1245	3	board	board	NOUN
inlawrev-3310	1245	4	ofreview	ofreview	NOUN
inlawrev-3310	1245	5	denied	deny	VERB
inlawrev-3310	1245	6	bender	bender	NOUN
inlawrev-3310	1245	7	's	's	PART
inlawrev-3310	1245	8	form	form	NOUN
inlawrev-3310	1245	9	133	133	NUM
inlawrev-3310	1245	10	petition	petition	NOUN
inlawrev-3310	1245	11	and	and	CCONJ
inlawrev-3310	1245	12	bender	bender	NOUN
inlawrev-3310	1245	13	timely	timely	ADV
inlawrev-3310	1245	14	appealed	appeal	VERB
inlawrev-3310	1245	15	the	the	DET
inlawrev-3310	1245	16	denial	denial	NOUN
inlawrev-3310	1245	17	to	to	ADP
inlawrev-3310	1245	18	the	the	DET
inlawrev-3310	1245	19	isbtc	isbtc	NOUN
inlawrev-3310	1245	20	.	.	PUNCT
inlawrev-3310	1246	1	the	the	DET
inlawrev-3310	1246	2	isbtc	isbtc	NOUN
inlawrev-3310	1246	3	rejected	reject	VERB
inlawrev-3310	1246	4	bender	bender	NOUN
inlawrev-3310	1246	5	's	's	PART
inlawrev-3310	1246	6	petition	petition	NOUN
inlawrev-3310	1246	7	and	and	CCONJ
inlawrev-3310	1246	8	issued	issue	VERB
inlawrev-3310	1246	9	a	a	DET
inlawrev-3310	1246	10	final	final	ADJ
inlawrev-3310	1246	11	assessment	assessment	NOUN
inlawrev-3310	1246	12	determination	determination	NOUN
inlawrev-3310	1246	13	in	in	ADP
inlawrev-3310	1246	14	october	october	PROPN
inlawrev-3310	1246	15	of	of	ADP
inlawrev-3310	1246	16	1995	1995	NUM
inlawrev-3310	1246	17	,	,	PUNCT
inlawrev-3310	1246	18	setting	set	VERB
inlawrev-3310	1246	19	the	the	DET
inlawrev-3310	1246	20	assessed	assessed	ADJ
inlawrev-3310	1246	21	value	value	NOUN
inlawrev-3310	1246	22	for	for	ADP
inlawrev-3310	1246	23	bender	bender	NOUN
inlawrev-3310	1246	24	's	's	PART
inlawrev-3310	1246	25	real	real	ADJ
inlawrev-3310	1246	26	property	property	NOUN
inlawrev-3310	1246	27	at	at	ADP
inlawrev-3310	1246	28	$	$	SYM
inlawrev-3310	1246	29	55,000	55,000	NUM
inlawrev-3310	1246	30	.	.	PUNCT
inlawrev-3310	1247	1	one	one	NUM
inlawrev-3310	1247	2	month	month	NOUN
inlawrev-3310	1247	3	later	later	ADV
inlawrev-3310	1247	4	.	.	PUNCT
inlawrev-3310	1248	1	bender	bender	NOUN
inlawrev-3310	1248	2	filed	file	VERB
inlawrev-3310	1248	3	an	an	DET
inlawrev-3310	1248	4	original	original	ADJ
inlawrev-3310	1248	5	tax	tax	NOUN
inlawrev-3310	1248	6	appeal	appeal	NOUN
inlawrev-3310	1248	7	in	in	ADP
inlawrev-3310	1248	8	the	the	DET
inlawrev-3310	1248	9	court	court	NOUN
inlawrev-3310	1248	10	challenging	challenge	VERB
inlawrev-3310	1248	11	the	the	DET
inlawrev-3310	1248	12	isbtc	isbtc	NOUN
inlawrev-3310	1248	13	's	's	PART
inlawrev-3310	1248	14	final	final	ADJ
inlawrev-3310	1248	15	determination	determination	NOUN
inlawrev-3310	1248	16	.	.	PUNCT
inlawrev-3310	1249	1	^^^	^^^	NOUN
inlawrev-3310	1249	2	prior	prior	ADV
inlawrev-3310	1249	3	to	to	ADP
inlawrev-3310	1249	4	january	january	PROPN
inlawrev-3310	1249	5	1994	1994	NUM
inlawrev-3310	1249	6	,	,	PUNCT
inlawrev-3310	1249	7	a	a	DET
inlawrev-3310	1249	8	taxpayer	taxpayer	NOUN
inlawrev-3310	1249	9	could	could	AUX
inlawrev-3310	1249	10	challenge	challenge	VERB
inlawrev-3310	1249	11	a	a	DET
inlawrev-3310	1249	12	isbtc	isbtc	ADJ
inlawrev-3310	1249	13	determination	determination	NOUN
inlawrev-3310	1249	14	in	in	ADP
inlawrev-3310	1249	15	one	one	NUM
inlawrev-3310	1249	16	of	of	ADP
inlawrev-3310	1249	17	three	three	NUM
inlawrev-3310	1249	18	ways	way	NOUN
inlawrev-3310	1249	19	:	:	PUNCT
inlawrev-3310	1249	20	(	(	PUNCT
inlawrev-3310	1249	21	1	1	X
inlawrev-3310	1249	22	)	)	PUNCT
inlawrev-3310	1249	23	within	within	ADP
inlawrev-3310	1249	24	thirty	thirty	NUM
inlawrev-3310	1249	25	days	day	NOUN
inlawrev-3310	1249	26	of	of	ADP
inlawrev-3310	1249	27	a	a	DET
inlawrev-3310	1249	28	general	general	ADJ
inlawrev-3310	1249	29	reassessment	reassessment	NOUN
inlawrev-3310	1249	30	,	,	PUNCT
inlawrev-3310	1249	31	a	a	DET
inlawrev-3310	1249	32	taxpayer	taxpayer	NOUN
inlawrev-3310	1249	33	could	could	AUX
inlawrev-3310	1249	34	file	file	VERB
inlawrev-3310	1249	35	a	a	DET
inlawrev-3310	1249	36	form	form	NOUN
inlawrev-3310	1249	37	130/131	130/131	PROPN
inlawrev-3310	1249	38	petition	petition	NOUN
inlawrev-3310	1249	39	for	for	ADP
inlawrev-3310	1249	40	review	review	NOUN
inlawrev-3310	1249	41	of	of	ADP
inlawrev-3310	1249	42	assessment	assessment	NOUN
inlawrev-3310	1249	43	challenging	challenge	VERB
inlawrev-3310	1249	44	both	both	CCONJ
inlawrev-3310	1249	45	subjective	subjective	ADJ
inlawrev-3310	1249	46	and	and	CCONJ
inlawrev-3310	1249	47	objective	objective	ADJ
inlawrev-3310	1249	48	errors	error	NOUN
inlawrev-3310	1249	49	;	;	PUNCT
inlawrev-3310	1249	50	(	(	PUNCT
inlawrev-3310	1249	51	2	2	X
inlawrev-3310	1249	52	)	)	PUNCT
inlawrev-3310	1249	53	by	by	ADP
inlawrev-3310	1249	54	march	march	PROPN
inlawrev-3310	1249	55	31st	31st	NOUN
inlawrev-3310	1249	56	of	of	ADP
inlawrev-3310	1249	57	years	year	NOUN
inlawrev-3310	1249	58	in	in	ADP
inlawrev-3310	1249	59	which	which	PRON
inlawrev-3310	1249	60	a	a	DET
inlawrev-3310	1249	61	general	general	ADJ
inlawrev-3310	1249	62	reassessment	reassessment	NOUN
inlawrev-3310	1249	63	was	be	AUX
inlawrev-3310	1249	64	not	not	PART
inlawrev-3310	1249	65	done	do	VERB
inlawrev-3310	1249	66	,	,	PUNCT
inlawrev-3310	1249	67	a	a	DET
inlawrev-3310	1249	68	taxpayer	taxpayer	NOUN
inlawrev-3310	1249	69	could	could	AUX
inlawrev-3310	1249	70	challenge	challenge	VERB
inlawrev-3310	1249	71	subjective	subjective	ADJ
inlawrev-3310	1249	72	and	and	CCONJ
inlawrev-3310	1249	73	objective	objective	ADJ
inlawrev-3310	1249	74	errors	error	NOUN
inlawrev-3310	1249	75	through	through	ADP
inlawrev-3310	1249	76	a	a	DET
inlawrev-3310	1249	77	form	form	NOUN
inlawrev-3310	1249	78	134	134	NUM
inlawrev-3310	1249	79	petition	petition	NOUN
inlawrev-3310	1249	80	for	for	ADP
inlawrev-3310	1249	81	reassessment	reassessment	NOUN
inlawrev-3310	1249	82	;	;	PUNCT
inlawrev-3310	1249	83	or	or	CCONJ
inlawrev-3310	1249	84	(	(	PUNCT
inlawrev-3310	1249	85	3	3	X
inlawrev-3310	1249	86	)	)	PUNCT
inlawrev-3310	1249	87	at	at	ADP
inlawrev-3310	1249	88	any	any	DET
inlawrev-3310	1249	89	time	time	NOUN
inlawrev-3310	1249	90	,	,	PUNCT
inlawrev-3310	1249	91	a	a	DET
inlawrev-3310	1249	92	taxpayer	taxpayer	NOUN
inlawrev-3310	1249	93	could	could	AUX
inlawrev-3310	1249	94	file	file	VERB
inlawrev-3310	1249	95	a	a	DET
inlawrev-3310	1249	96	form	form	NOUN
inlawrev-3310	1249	97	133	133	NUM
inlawrev-3310	1249	98	petition	petition	NOUN
inlawrev-3310	1249	99	for	for	ADP
inlawrev-3310	1249	100	correction	correction	NOUN
inlawrev-3310	1249	101	of	of	ADP
inlawrev-3310	1249	102	errors	error	NOUN
inlawrev-3310	1249	103	challenging	challenge	VERB
inlawrev-3310	1249	104	only	only	ADV
inlawrev-3310	1249	105	objective	objective	ADJ
inlawrev-3310	1249	106	errors	error	NOUN
inlawrev-3310	1249	107	in	in	ADP
inlawrev-3310	1249	108	the	the	DET
inlawrev-3310	1249	109	assessment.^^^	assessment.^^^	NOUN
inlawrev-3310	1249	110	the	the	DET
inlawrev-3310	1249	111	bender	bender	NOUN
inlawrev-3310	1249	112	court	court	NOUN
inlawrev-3310	1249	113	observed	observe	VERB
inlawrev-3310	1249	114	that	that	SCONJ
inlawrev-3310	1249	115	a	a	DET
inlawrev-3310	1249	116	taxpayer	taxpayer	NOUN
inlawrev-3310	1249	117	challenging	challenge	VERB
inlawrev-3310	1249	118	a	a	DET
inlawrev-3310	1249	119	property	property	NOUN
inlawrev-3310	1249	120	assessment	assessment	NOUN
inlawrev-3310	1249	121	bears	bear	VERB
inlawrev-3310	1249	122	the	the	DET
inlawrev-3310	1249	123	responsibility	responsibility	NOUN
inlawrev-3310	1249	124	of	of	ADP
inlawrev-3310	1249	125	using	use	VERB
inlawrev-3310	1249	126	the	the	DET
inlawrev-3310	1249	127	appropriate	appropriate	ADJ
inlawrev-3310	1249	128	method	method	NOUN
inlawrev-3310	1249	129	,	,	PUNCT
inlawrev-3310	1249	130	and	and	CCONJ
inlawrev-3310	1249	131	where	where	SCONJ
inlawrev-3310	1249	132	an	an	DET
inlawrev-3310	1249	133	improper	improper	ADJ
inlawrev-3310	1249	134	avenue	avenue	NOUN
inlawrev-3310	1249	135	is	be	AUX
inlawrev-3310	1249	136	pursued	pursue	VERB
inlawrev-3310	1249	137	,	,	PUNCT
inlawrev-3310	1249	138	the	the	DET
inlawrev-3310	1249	139	isbtc	isbtc	NOUN
inlawrev-3310	1249	140	's	's	PART
inlawrev-3310	1249	141	determination	determination	NOUN
inlawrev-3310	1249	142	will	will	AUX
inlawrev-3310	1249	143	be	be	AUX
inlawrev-3310	1249	144	upheld.^^^	upheld.^^^	VERB
inlawrev-3310	1249	145	the	the	DET
inlawrev-3310	1249	146	petition	petition	NOUN
inlawrev-3310	1249	147	at	at	ADP
inlawrev-3310	1249	148	issue	issue	NOUN
inlawrev-3310	1249	149	in	in	ADP
inlawrev-3310	1249	150	this	this	DET
inlawrev-3310	1249	151	case	case	NOUN
inlawrev-3310	1249	152	was	be	AUX
inlawrev-3310	1249	153	the	the	DET
inlawrev-3310	1249	154	form	form	NOUN
inlawrev-3310	1249	155	133	133	NUM
inlawrev-3310	1249	156	petition	petition	NOUN
inlawrev-3310	1249	157	for	for	ADP
inlawrev-3310	1249	158	correction	correction	NOUN
inlawrev-3310	1249	159	of	of	ADP
inlawrev-3310	1249	160	errors	error	NOUN
inlawrev-3310	1249	161	,	,	PUNCT
inlawrev-3310	1249	162	which	which	PRON
inlawrev-3310	1249	163	was	be	AUX
inlawrev-3310	1249	164	governed	govern	VERB
inlawrev-3310	1249	165	by	by	ADP
inlawrev-3310	1249	166	section	section	NOUN
inlawrev-3310	1249	167	6	6	NUM
inlawrev-3310	1249	168	-	-	SYM
inlawrev-3310	1249	169	1.1	1.1	NUM
inlawrev-3310	1249	170	-	-	PUNCT
inlawrev-3310	1249	171	15	15	NUM
inlawrev-3310	1249	172	-	-	SYM
inlawrev-3310	1249	173	12	12	NUM
inlawrev-3310	1249	174	of	of	ADP
inlawrev-3310	1249	175	the	the	DET
inlawrev-3310	1249	176	indiana	indiana	PROPN
inlawrev-3310	1249	177	code	code	PROPN
inlawrev-3310	1249	178	.	.	PUNCT
inlawrev-3310	1250	1	this	this	DET
inlawrev-3310	1250	2	statute	statute	NOUN
inlawrev-3310	1250	3	states	state	VERB
inlawrev-3310	1250	4	:	:	PUNCT
inlawrev-3310	1250	5	"	"	PUNCT
inlawrev-3310	1250	6	[	[	X
inlawrev-3310	1250	7	a	a	X
inlawrev-3310	1250	8	]	]	X
inlawrev-3310	1250	9	county	county	NOUN
inlawrev-3310	1250	10	auditor	auditor	NOUN
inlawrev-3310	1250	11	shall	shall	AUX
inlawrev-3310	1250	12	correct	correct	VERB
inlawrev-3310	1250	13	errors	error	NOUN
inlawrev-3310	1250	14	which	which	PRON
inlawrev-3310	1250	15	are	be	AUX
inlawrev-3310	1250	16	discovered	discover	VERB
inlawrev-3310	1250	17	in	in	ADP
inlawrev-3310	1250	18	the	the	DET
inlawrev-3310	1250	19	tax	tax	NOUN
inlawrev-3310	1250	20	duplicate	duplicate	NOUN
inlawrev-3310	1250	21	for	for	ADP
inlawrev-3310	1250	22	any	any	DET
inlawrev-3310	1250	23	one	one	NUM
inlawrev-3310	1250	24	(	(	PUNCT
inlawrev-3310	1250	25	1	1	NUM
inlawrev-3310	1250	26	)	)	PUNCT
inlawrev-3310	1250	27	or	or	CCONJ
inlawrev-3310	1250	28	more	more	ADJ
inlawrev-3310	1250	29	of	of	ADP
inlawrev-3310	1250	30	the	the	DET
inlawrev-3310	1250	31	following	follow	VERB
inlawrev-3310	1250	32	reasons	reason	NOUN
inlawrev-3310	1250	33	:	:	PUNCT
inlawrev-3310	1250	34	...	...	PUNCT
inlawrev-3310	1250	35	(	(	PUNCT
inlawrev-3310	1250	36	7	7	X
inlawrev-3310	1250	37	)	)	PUNCT
inlawrev-3310	1250	38	there	there	PRON
inlawrev-3310	1250	39	was	be	VERB
inlawrev-3310	1250	40	a	a	DET
inlawrev-3310	1250	41	mathematical	mathematical	ADJ
inlawrev-3310	1250	42	error	error	NOUN
inlawrev-3310	1250	43	in	in	ADP
inlawrev-3310	1250	44	computing	compute	VERB
inlawrev-3310	1250	45	the	the	DET
inlawrev-3310	1250	46	taxes	taxis	NOUN
inlawrev-3310	1250	47	or	or	CCONJ
inlawrev-3310	1250	48	penalties	penalty	NOUN
inlawrev-3310	1250	49	on	on	ADP
inlawrev-3310	1250	50	the	the	DET
inlawrev-3310	1250	51	taxes	taxis	NOUN
inlawrev-3310	1250	52	.	.	PUNCT
inlawrev-3310	1251	1	"^^	"^^	PROPN
inlawrev-3310	1251	2	'	'	PUNCT
inlawrev-3310	1251	3	therefore	therefore	ADV
inlawrev-3310	1251	4	,	,	PUNCT
inlawrev-3310	1251	5	the	the	DET
inlawrev-3310	1251	6	court	court	NOUN
inlawrev-3310	1251	7	determined	determine	VERB
inlawrev-3310	1251	8	that	that	SCONJ
inlawrev-3310	1251	9	the	the	DET
inlawrev-3310	1251	10	"	"	PUNCT
inlawrev-3310	1251	11	only	only	ADJ
inlawrev-3310	1251	12	errors	error	NOUN
inlawrev-3310	1251	13	subject	subject	ADJ
inlawrev-3310	1251	14	to	to	ADP
inlawrev-3310	1251	15	correction	correction	NOUN
inlawrev-3310	1251	16	by	by	ADP
inlawrev-3310	1251	17	form	form	NOUN
inlawrev-3310	1251	18	133	133	NUM
inlawrev-3310	1251	19	are	be	AUX
inlawrev-3310	1251	20	those	those	PRON
inlawrev-3310	1251	21	which	which	PRON
inlawrev-3310	1251	22	can	can	AUX
inlawrev-3310	1251	23	be	be	AUX
inlawrev-3310	1251	24	corrected	correct	VERB
inlawrev-3310	1251	25	without	without	ADP
inlawrev-3310	1251	26	resort	resort	NOUN
inlawrev-3310	1251	27	to	to	ADP
inlawrev-3310	1251	28	subjective	subjective	ADJ
inlawrev-3310	1251	29	judgment	judgment	NOUN
inlawrev-3310	1251	30	.	.	PUNCT
inlawrev-3310	1251	31	"^^^	"^^^	PUNCT
inlawrev-3310	1252	1	thus	thus	ADV
inlawrev-3310	1252	2	,	,	PUNCT
inlawrev-3310	1252	3	the	the	DET
inlawrev-3310	1252	4	issue	issue	NOUN
inlawrev-3310	1252	5	was	be	AUX
inlawrev-3310	1252	6	whether	whether	SCONJ
inlawrev-3310	1252	7	an	an	DET
inlawrev-3310	1252	8	alleged	allege	VERB
inlawrev-3310	1252	9	error	error	NOUN
inlawrev-3310	1252	10	in	in	ADP
inlawrev-3310	1252	11	choosing	choose	VERB
inlawrev-3310	1252	12	one	one	NUM
inlawrev-3310	1252	13	pricing	pricing	NOUN
inlawrev-3310	1252	14	schedule	schedule	NOUN
inlawrev-3310	1252	15	over	over	ADP
inlawrev-3310	1252	16	another	another	PRON
inlawrev-3310	1252	17	constitutes	constitute	VERB
inlawrev-3310	1252	18	an	an	DET
inlawrev-3310	1252	19	objective	objective	NOUN
inlawrev-3310	1252	20	,	,	PUNCT
inlawrev-3310	1252	21	mathematical	mathematical	ADJ
inlawrev-3310	1252	22	error	error	NOUN
inlawrev-3310	1252	23	for	for	ADP
inlawrev-3310	1252	24	the	the	DET
inlawrev-3310	1252	25	purposes	purpose	NOUN
inlawrev-3310	1252	26	of	of	ADP
inlawrev-3310	1252	27	section	section	NOUN
inlawrev-3310	1252	28	61.11512(a)(7	61.11512(a)(7	NUM
inlawrev-3310	1252	29	)	)	PUNCT
inlawrev-3310	1252	30	of	of	ADP
inlawrev-3310	1252	31	the	the	DET
inlawrev-3310	1252	32	indiana	indiana	PROPN
inlawrev-3310	1252	33	code	code	PROPN
inlawrev-3310	1252	34	and	and	CCONJ
inlawrev-3310	1252	35	form	form	VERB
inlawrev-3310	1252	36	133	133	NUM
inlawrev-3310	1252	37	.	.	PUNCT
inlawrev-3310	1253	1	bender	bender	PROPN
inlawrev-3310	1253	2	claimed	claim	VERB
inlawrev-3310	1253	3	that	that	SCONJ
inlawrev-3310	1253	4	he	he	PRON
inlawrev-3310	1253	5	rented	rent	VERB
inlawrev-3310	1253	6	out	out	ADP
inlawrev-3310	1253	7	the	the	DET
inlawrev-3310	1253	8	units	unit	NOUN
inlawrev-3310	1253	9	at	at	ADP
inlawrev-3310	1253	10	issue	issue	NOUN
inlawrev-3310	1253	11	as	as	ADP
inlawrev-3310	1253	12	apartments	apartment	NOUN
inlawrev-3310	1253	13	for	for	ADP
inlawrev-3310	1253	14	commercial	commercial	ADJ
inlawrev-3310	1253	15	purposes	purpose	NOUN
inlawrev-3310	1253	16	rather	rather	ADV
inlawrev-3310	1253	17	than	than	ADP
inlawrev-3310	1253	18	using	use	VERB
inlawrev-3310	1253	19	them	they	PRON
inlawrev-3310	1253	20	as	as	ADP
inlawrev-3310	1253	21	residences	residence	NOUN
inlawrev-3310	1253	22	and	and	CCONJ
inlawrev-3310	1253	23	that	that	SCONJ
inlawrev-3310	1253	24	under	under	ADP
inlawrev-3310	1253	25	the	the	DET
inlawrev-3310	1253	26	applicable	applicable	ADJ
inlawrev-3310	1253	27	regulations	regulation	NOUN
inlawrev-3310	1253	28	,	,	PUNCT
inlawrev-3310	1253	29	the	the	DET
inlawrev-3310	1253	30	property	property	NOUN
inlawrev-3310	1253	31	was	be	AUX
inlawrev-3310	1253	32	classified	classify	VERB
inlawrev-3310	1253	33	on	on	ADP
inlawrev-3310	1253	34	the	the	DET
inlawrev-3310	1253	35	basis	basis	NOUN
inlawrev-3310	1253	36	of	of	ADP
inlawrev-3310	1253	37	its	its	PRON
inlawrev-3310	1253	38	"	"	PUNCT
inlawrev-3310	1253	39	predominant	predominant	ADJ
inlawrev-3310	1253	40	current	current	ADJ
inlawrev-3310	1253	41	use"^^^	use"^^^	NOUN
inlawrev-3310	1253	42	and	and	CCONJ
inlawrev-3310	1253	43	that	that	SCONJ
inlawrev-3310	1253	44	apartments	apartment	NOUN
inlawrev-3310	1253	45	are	be	AUX
inlawrev-3310	1253	46	assigned	assign	VERB
inlawrev-3310	1253	47	an	an	DET
inlawrev-3310	1253	48	assessment	assessment	NOUN
inlawrev-3310	1253	49	value	value	NOUN
inlawrev-3310	1253	50	under	under	ADP
inlawrev-3310	1253	51	the	the	DET
inlawrev-3310	1253	52	general	general	ADJ
inlawrev-3310	1253	53	commercial	commercial	ADJ
inlawrev-3310	1253	54	residential	residential	ADJ
inlawrev-3310	1253	55	pricing	pricing	NOUN
inlawrev-3310	1253	56	schedule.^^"^	schedule.^^"^	NOUN
inlawrev-3310	1253	57	additionally	additionally	ADV
inlawrev-3310	1253	58	,	,	PUNCT
inlawrev-3310	1253	59	bender	bender	NOUN
inlawrev-3310	1253	60	claimed	claim	VERB
inlawrev-3310	1253	61	,	,	PUNCT
inlawrev-3310	1253	62	that	that	SCONJ
inlawrev-3310	1253	63	since	since	SCONJ
inlawrev-3310	1253	64	this	this	DET
inlawrev-3310	1253	65	error	error	NOUN
inlawrev-3310	1253	66	(	(	PUNCT
inlawrev-3310	1253	67	of	of	ADP
inlawrev-3310	1253	68	choosing	choose	VERB
inlawrev-3310	1253	69	the	the	DET
inlawrev-3310	1253	70	wrong	wrong	ADJ
inlawrev-3310	1253	71	classification	classification	NOUN
inlawrev-3310	1253	72	for	for	ADP
inlawrev-3310	1253	73	bender	bender	NOUN
inlawrev-3310	1253	74	's	's	PART
inlawrev-3310	1253	75	property	property	NOUN
inlawrev-3310	1253	76	)	)	PUNCT
inlawrev-3310	1253	77	resulted	result	VERB
inlawrev-3310	1253	78	in	in	ADP
inlawrev-3310	1253	79	an	an	DET
inlawrev-3310	1253	80	inflated	inflated	ADJ
inlawrev-3310	1253	81	tax	tax	NOUN
inlawrev-3310	1253	82	assessment	assessment	NOUN
inlawrev-3310	1253	83	,	,	PUNCT
inlawrev-3310	1253	84	the	the	DET
inlawrev-3310	1253	85	388	388	NUM
inlawrev-3310	1253	86	.	.	PUNCT
inlawrev-3310	1254	1	i	i	PRON
inlawrev-3310	1254	2	d.	d.	PROPN
inlawrev-3310	1254	3	389	389	NUM
inlawrev-3310	1254	4	.	.	PUNCT
inlawrev-3310	1255	1	i	i	PRON
inlawrev-3310	1255	2	d.	d.	PROPN
inlawrev-3310	1255	3	at	at	ADP
inlawrev-3310	1255	4	1	1	NUM
inlawrev-3310	1255	5	1	1	NUM
inlawrev-3310	1255	6	14	14	NUM
inlawrev-3310	1255	7	(	(	PUNCT
inlawrev-3310	1255	8	citing	cite	VERB
inlawrev-3310	1255	9	williams	williams	PROPN
inlawrev-3310	1255	10	indus	indus	PROPN
inlawrev-3310	1255	11	,	,	PUNCT
inlawrev-3310	1255	12	v.	v.	ADP
inlawrev-3310	1255	13	state	state	PROPN
inlawrev-3310	1255	14	bd	bd	PROPN
inlawrev-3310	1255	15	.	.	PROPN
inlawrev-3310	1255	16	of	of	ADP
inlawrev-3310	1255	17	tax	tax	NOUN
inlawrev-3310	1255	18	comm'rs	comm'rs	NOUN
inlawrev-3310	1255	19	,	,	PUNCT
inlawrev-3310	1255	20	648	648	NUM
inlawrev-3310	1255	21	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1255	22	713	713	NUM
inlawrev-3310	1255	23	(	(	PUNCT
inlawrev-3310	1255	24	ind	ind	NOUN
inlawrev-3310	1255	25	.	.	PUNCT
inlawrev-3310	1256	1	t.c	t.c	PROPN
inlawrev-3310	1256	2	.	.	PROPN
inlawrev-3310	1256	3	1995	1995	NUM
inlawrev-3310	1256	4	)	)	PUNCT
inlawrev-3310	1257	1	;	;	PUNCT
inlawrev-3310	1257	2	reams	ream	NOUN
inlawrev-3310	1257	3	v.	v.	ADP
inlawrev-3310	1257	4	state	state	PROPN
inlawrev-3310	1257	5	bd	bd	PROPN
inlawrev-3310	1257	6	.	.	PROPN
inlawrev-3310	1257	7	of	of	ADP
inlawrev-3310	1257	8	tax	tax	NOUN
inlawrev-3310	1257	9	comm'rs	comm'rs	NOUN
inlawrev-3310	1257	10	,	,	PUNCT
inlawrev-3310	1257	11	620	620	NUM
inlawrev-3310	1257	12	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1257	13	758	758	NUM
inlawrev-3310	1257	14	(	(	PUNCT
inlawrev-3310	1257	15	ind	ind	NOUN
inlawrev-3310	1257	16	.	.	PUNCT
inlawrev-3310	1258	1	t.c	t.c	PROPN
inlawrev-3310	1258	2	.	.	PROPN
inlawrev-3310	1258	3	1993	1993	NUM
inlawrev-3310	1258	4	)	)	PUNCT
inlawrev-3310	1258	5	)	)	PUNCT
inlawrev-3310	1258	6	.	.	PUNCT
inlawrev-3310	1259	1	390	390	NUM
inlawrev-3310	1259	2	.	.	PUNCT
inlawrev-3310	1260	1	i	i	PRON
inlawrev-3310	1260	2	d	d	PROPN
inlawrev-3310	1260	3	(	(	PUNCT
inlawrev-3310	1260	4	citing	cite	VERB
inlawrev-3310	1260	5	williams	williams	PROPN
inlawrev-3310	1260	6	,	,	PUNCT
inlawrev-3310	1260	7	648	648	NUM
inlawrev-3310	1260	8	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1260	9	at	at	ADP
inlawrev-3310	1260	10	718	718	NUM
inlawrev-3310	1260	11	;	;	PUNCT
inlawrev-3310	1260	12	reams	ream	NOUN
inlawrev-3310	1260	13	,	,	PUNCT
inlawrev-3310	1260	14	620	620	NUM
inlawrev-3310	1260	15	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1260	16	at	at	ADP
inlawrev-3310	1260	17	761	761	NUM
inlawrev-3310	1260	18	)	)	PUNCT
inlawrev-3310	1260	19	.	.	PUNCT
inlawrev-3310	1261	1	391	391	NUM
inlawrev-3310	1261	2	.	.	PUNCT
inlawrev-3310	1262	1	i	i	PRON
inlawrev-3310	1262	2	d.	d.	PROPN
inlawrev-3310	1262	3	(	(	PUNCT
inlawrev-3310	1262	4	citing	cite	VERB
inlawrev-3310	1262	5	ind	ind	NOUN
inlawrev-3310	1262	6	.	.	PUNCT
inlawrev-3310	1263	1	code	code	PROPN
inlawrev-3310	1263	2	ann	ann	PROPN
inlawrev-3310	1263	3	.	.	PUNCT
inlawrev-3310	1264	1	§	§	PROPN
inlawrev-3310	1264	2	6	6	NUM
inlawrev-3310	1264	3	-	-	PUNCT
inlawrev-3310	1264	4	l.l-15	l.l-15	NUM
inlawrev-3310	1264	5	-	-	PUNCT
inlawrev-3310	1264	6	12(a	12(a	NUM
inlawrev-3310	1264	7	)	)	PUNCT
inlawrev-3310	1264	8	(	(	PUNCT
inlawrev-3310	1264	9	1989	1989	NUM
inlawrev-3310	1264	10	)	)	PUNCT
inlawrev-3310	1264	11	)	)	PUNCT
inlawrev-3310	1265	1	(	(	PUNCT
inlawrev-3310	1265	2	emphasis	emphasis	NOUN
inlawrev-3310	1265	3	omitted	omit	VERB
inlawrev-3310	1265	4	)	)	PUNCT
inlawrev-3310	1265	5	.	.	PUNCT
inlawrev-3310	1266	1	392	392	NUM
inlawrev-3310	1266	2	.	.	PUNCT
inlawrev-3310	1267	1	i	i	PRON
inlawrev-3310	1267	2	d.	d.	PROPN
inlawrev-3310	1267	3	(	(	PUNCT
inlawrev-3310	1267	4	citations	citation	NOUN
inlawrev-3310	1267	5	omitted	omit	VERB
inlawrev-3310	1267	6	)	)	PUNCT
inlawrev-3310	1267	7	.	.	PUNCT
inlawrev-3310	1268	1	393	393	NUM
inlawrev-3310	1268	2	.	.	PUNCT
inlawrev-3310	1269	1	m	m	VERB
inlawrev-3310	1269	2	at	at	ADP
inlawrev-3310	1269	3	1	1	NUM
inlawrev-3310	1269	4	1	1	NUM
inlawrev-3310	1269	5	15	15	NUM
inlawrev-3310	1269	6	(	(	PUNCT
inlawrev-3310	1269	7	citing	cite	VERB
inlawrev-3310	1269	8	ind	ind	NOUN
inlawrev-3310	1269	9	.	.	PUNCT
inlawrev-3310	1270	1	admin	admin	PROPN
inlawrev-3310	1270	2	.	.	PUNCT
inlawrev-3310	1270	3	code	code	PROPN
inlawrev-3310	1270	4	tit	tit	PROPN
inlawrev-3310	1270	5	.	.	PUNCT
inlawrev-3310	1271	1	50	50	NUM
inlawrev-3310	1271	2	,	,	PUNCT
inlawrev-3310	1271	3	r.	r.	NOUN
inlawrev-3310	1271	4	2.1	2.1	NUM
inlawrev-3310	1271	5	-	-	PUNCT
inlawrev-3310	1271	6	4	4	NUM
inlawrev-3310	1271	7	-	-	NUM
inlawrev-3310	1271	8	2(b	2(b	NUM
inlawrev-3310	1271	9	)	)	PUNCT
inlawrev-3310	1271	10	(	(	PUNCT
inlawrev-3310	1271	11	1992	1992	NUM
inlawrev-3310	1271	12	)	)	PUNCT
inlawrev-3310	1271	13	)	)	PUNCT
inlawrev-3310	1271	14	.	.	PUNCT
inlawrev-3310	1272	1	394	394	NUM
inlawrev-3310	1272	2	.	.	PUNCT
inlawrev-3310	1273	1	i	i	PRON
inlawrev-3310	1273	2	d	d	PROPN
inlawrev-3310	1273	3	at	at	ADP
inlawrev-3310	1273	4	1	1	NUM
inlawrev-3310	1273	5	115	115	NUM
inlawrev-3310	1273	6	-	-	SYM
inlawrev-3310	1273	7	16	16	NUM
inlawrev-3310	1273	8	(	(	PUNCT
inlawrev-3310	1273	9	citing	cite	VERB
inlawrev-3310	1273	10	ind	ind	NOUN
inlawrev-3310	1273	11	.	.	PUNCT
inlawrev-3310	1274	1	admin	admin	PROPN
inlawrev-3310	1274	2	.	.	PUNCT
inlawrev-3310	1274	3	code	code	PROPN
inlawrev-3310	1274	4	tit	tit	PROPN
inlawrev-3310	1274	5	.	.	PUNCT
inlawrev-3310	1275	1	50	50	NUM
inlawrev-3310	1275	2	,	,	PUNCT
inlawrev-3310	1275	3	rr	rr	NOUN
inlawrev-3310	1275	4	.	.	PROPN
inlawrev-3310	1275	5	2.1	2.1	NUM
inlawrev-3310	1275	6	-	-	SYM
inlawrev-3310	1275	7	4	4	NUM
inlawrev-3310	1275	8	-	-	SYM
inlawrev-3310	1275	9	4	4	NUM
inlawrev-3310	1275	10	,	,	PUNCT
inlawrev-3310	1275	11	2.1	2.1	NUM
inlawrev-3310	1275	12	-	-	SYM
inlawrev-3310	1275	13	47(c	47(c	NUM
inlawrev-3310	1275	14	)	)	PUNCT
inlawrev-3310	1275	15	(	(	PUNCT
inlawrev-3310	1275	16	1992	1992	NUM
inlawrev-3310	1275	17	)	)	PUNCT
inlawrev-3310	1275	18	)	)	PUNCT
inlawrev-3310	1275	19	.	.	PUNCT
inlawrev-3310	1276	1	822	822	NUM
inlawrev-3310	1276	2	indiana	indiana	PROPN
inlawrev-3310	1276	3	law	law	PROPN
inlawrev-3310	1276	4	review	review	NOUN
inlawrev-3310	1276	5	[	[	X
inlawrev-3310	1276	6	vol	vol	NOUN
inlawrev-3310	1276	7	.	.	PUNCT
inlawrev-3310	1277	1	31:781	31:781	NUM
inlawrev-3310	1277	2	error	error	NOUN
inlawrev-3310	1277	3	constituted	constitute	VERB
inlawrev-3310	1277	4	a	a	DET
inlawrev-3310	1277	5	mathematical	mathematical	ADJ
inlawrev-3310	1277	6	error	error	NOUN
inlawrev-3310	1277	7	.	.	PUNCT
inlawrev-3310	1278	1	however	however	ADV
inlawrev-3310	1278	2	,	,	PUNCT
inlawrev-3310	1278	3	the	the	DET
inlawrev-3310	1278	4	court	court	NOUN
inlawrev-3310	1278	5	disagreed	disagree	VERB
inlawrev-3310	1278	6	,	,	PUNCT
inlawrev-3310	1278	7	stating	state	VERB
inlawrev-3310	1278	8	that	that	SCONJ
inlawrev-3310	1278	9	the	the	DET
inlawrev-3310	1278	10	choice	choice	NOUN
inlawrev-3310	1278	11	between	between	ADP
inlawrev-3310	1278	12	pricing	pricing	NOUN
inlawrev-3310	1278	13	schedules	schedule	NOUN
inlawrev-3310	1278	14	is	be	AUX
inlawrev-3310	1278	15	not	not	PART
inlawrev-3310	1278	16	merely	merely	ADV
inlawrev-3310	1278	17	a	a	DET
inlawrev-3310	1278	18	mathematical	mathematical	ADJ
inlawrev-3310	1278	19	question	question	NOUN
inlawrev-3310	1278	20	and	and	CCONJ
inlawrev-3310	1278	21	that	that	SCONJ
inlawrev-3310	1278	22	the	the	DET
inlawrev-3310	1278	23	choice	choice	NOUN
inlawrev-3310	1278	24	between	between	ADP
inlawrev-3310	1278	25	pricing	pricing	NOUN
inlawrev-3310	1278	26	schedules	schedule	NOUN
inlawrev-3310	1278	27	is	be	AUX
inlawrev-3310	1278	28	not	not	PART
inlawrev-3310	1278	29	objective	objective	ADJ
inlawrev-3310	1278	30	since	since	SCONJ
inlawrev-3310	1278	31	the	the	DET
inlawrev-3310	1278	32	selection	selection	NOUN
inlawrev-3310	1278	33	involves	involve	VERB
inlawrev-3310	1278	34	a	a	DET
inlawrev-3310	1278	35	judgment	judgment	NOUN
inlawrev-3310	1278	36	on	on	ADP
inlawrev-3310	1278	37	the	the	DET
inlawrev-3310	1278	38	part	part	NOUN
inlawrev-3310	1278	39	of	of	ADP
inlawrev-3310	1278	40	the	the	DET
inlawrev-3310	1278	41	assessor	assessor	NOUN
inlawrev-3310	1278	42	.	.	PUNCT
inlawrev-3310	1279	1	the	the	DET
inlawrev-3310	1279	2	court	court	NOUN
inlawrev-3310	1279	3	determined	determine	VERB
inlawrev-3310	1279	4	that	that	SCONJ
inlawrev-3310	1279	5	the	the	DET
inlawrev-3310	1279	6	assessor	assessor	NOUN
inlawrev-3310	1279	7	must	must	AUX
inlawrev-3310	1279	8	use	use	VERB
inlawrev-3310	1279	9	the	the	DET
inlawrev-3310	1279	10	assessor	assessor	NOUN
inlawrev-3310	1279	11	's	's	PART
inlawrev-3310	1279	12	judgment	judgment	NOUN
inlawrev-3310	1279	13	in	in	ADP
inlawrev-3310	1279	14	determining	determine	VERB
inlawrev-3310	1279	15	which	which	DET
inlawrev-3310	1279	16	schedule	schedule	NOUN
inlawrev-3310	1279	17	to	to	PART
inlawrev-3310	1279	18	use	use	VERB
inlawrev-3310	1279	19	and	and	CCONJ
inlawrev-3310	1279	20	such	such	ADJ
inlawrev-3310	1279	21	decision	decision	NOUN
inlawrev-3310	1279	22	is	be	AUX
inlawrev-3310	1279	23	not	not	PART
inlawrev-3310	1279	24	a	a	DET
inlawrev-3310	1279	25	decision	decision	NOUN
inlawrev-3310	1279	26	automatically	automatically	ADV
inlawrev-3310	1279	27	mandated	mandate	VERB
inlawrev-3310	1279	28	by	by	ADP
inlawrev-3310	1279	29	a	a	DET
inlawrev-3310	1279	30	straightforward	straightforward	ADJ
inlawrev-3310	1279	31	finding	finding	NOUN
inlawrev-3310	1279	32	of	of	ADP
inlawrev-3310	1279	33	fact.^^^	fact.^^^	PROPN
inlawrev-3310	1279	34	thus	thus	ADV
inlawrev-3310	1279	35	,	,	PUNCT
inlawrev-3310	1279	36	the	the	DET
inlawrev-3310	1279	37	court	court	NOUN
inlawrev-3310	1279	38	held	hold	VERB
inlawrev-3310	1279	39	form	form	NOUN
inlawrev-3310	1279	40	133	133	NUM
inlawrev-3310	1279	41	was	be	AUX
inlawrev-3310	1279	42	not	not	PART
inlawrev-3310	1279	43	the	the	DET
inlawrev-3310	1279	44	appropriate	appropriate	ADJ
inlawrev-3310	1279	45	petition	petition	NOUN
inlawrev-3310	1279	46	with	with	ADP
inlawrev-3310	1279	47	which	which	PRON
inlawrev-3310	1279	48	to	to	PART
inlawrev-3310	1279	49	challenge	challenge	VERB
inlawrev-3310	1279	50	the	the	DET
inlawrev-3310	1279	51	county	county	NOUN
inlawrev-3310	1279	52	board	board	NOUN
inlawrev-3310	1279	53	of	of	ADP
inlawrev-3310	1279	54	review	review	NOUN
inlawrev-3310	1279	55	's	's	PART
inlawrev-3310	1279	56	decision.^^^	decision.^^^	NOUN
inlawrev-3310	1279	57	3	3	X
inlawrev-3310	1279	58	.	.	PUNCT
inlawrev-3310	1280	1	corey	corey	PROPN
inlawrev-3310	1280	2	v.	v.	ADP
inlawrev-3310	1280	3	state	state	PROPN
inlawrev-3310	1280	4	board	board	PROPN
inlawrev-3310	1280	5	of	of	ADP
inlawrev-3310	1280	6	tax	tax	NOUN
inlawrev-3310	1280	7	commissioners	commissioner	NOUN
inlawrev-3310	1280	8	.	.	PUNCT
inlawrev-3310	1281	1	^^^—in	^^^—in	NOUN
inlawrev-3310	1281	2	this	this	DET
inlawrev-3310	1281	3	case	case	NOUN
inlawrev-3310	1281	4	,	,	PUNCT
inlawrev-3310	1281	5	the	the	DET
inlawrev-3310	1281	6	petitioners	petitioner	NOUN
inlawrev-3310	1281	7	(	(	PUNCT
inlawrev-3310	1281	8	coreys	corey	NOUN
inlawrev-3310	1281	9	)	)	PUNCT
inlawrev-3310	1281	10	owned	own	VERB
inlawrev-3310	1281	11	23.72	23.72	NUM
inlawrev-3310	1281	12	acres	acre	NOUN
inlawrev-3310	1281	13	of	of	ADP
inlawrev-3310	1281	14	land	land	NOUN
inlawrev-3310	1281	15	and	and	CCONJ
inlawrev-3310	1281	16	improvements	improvement	NOUN
inlawrev-3310	1281	17	in	in	ADP
inlawrev-3310	1281	18	montgomery	montgomery	PROPN
inlawrev-3310	1281	19	county	county	PROPN
inlawrev-3310	1281	20	,	,	PUNCT
inlawrev-3310	1281	21	indiana	indiana	PROPN
inlawrev-3310	1281	22	.	.	PUNCT
inlawrev-3310	1282	1	in	in	ADP
inlawrev-3310	1282	2	addition	addition	NOUN
inlawrev-3310	1282	3	to	to	ADP
inlawrev-3310	1282	4	coreys	corey	NOUN
inlawrev-3310	1282	5	'	'	PART
inlawrev-3310	1282	6	home	home	NOUN
inlawrev-3310	1282	7	,	,	PUNCT
inlawrev-3310	1282	8	the	the	DET
inlawrev-3310	1282	9	property	property	NOUN
inlawrev-3310	1282	10	included	include	VERB
inlawrev-3310	1282	11	an	an	DET
inlawrev-3310	1282	12	outbuilding	outbuilding	NOUN
inlawrev-3310	1282	13	,	,	PUNCT
inlawrev-3310	1282	14	a	a	DET
inlawrev-3310	1282	15	swimming	swimming	NOUN
inlawrev-3310	1282	16	pool	pool	NOUN
inlawrev-3310	1282	17	,	,	PUNCT
inlawrev-3310	1282	18	and	and	CCONJ
inlawrev-3310	1282	19	a	a	DET
inlawrev-3310	1282	20	tennis	tennis	NOUN
inlawrev-3310	1282	21	court	court	NOUN
inlawrev-3310	1282	22	.	.	PUNCT
inlawrev-3310	1283	1	coreys	corey	NOUN
inlawrev-3310	1283	2	'	'	PART
inlawrev-3310	1283	3	property	property	NOUN
inlawrev-3310	1283	4	was	be	AUX
inlawrev-3310	1283	5	reassessed	reassess	VERB
inlawrev-3310	1283	6	and	and	CCONJ
inlawrev-3310	1283	7	a	a	DET
inlawrev-3310	1283	8	hearing	hearing	NOUN
inlawrev-3310	1283	9	on	on	ADP
inlawrev-3310	1283	10	the	the	DET
inlawrev-3310	1283	11	reassessment	reassessment	NOUN
inlawrev-3310	1283	12	was	be	AUX
inlawrev-3310	1283	13	held	hold	VERB
inlawrev-3310	1283	14	in	in	ADP
inlawrev-3310	1283	15	september	september	PROPN
inlawrev-3310	1283	16	1994	1994	NUM
inlawrev-3310	1283	17	.	.	PUNCT
inlawrev-3310	1284	1	coreys	corey	NOUN
inlawrev-3310	1284	2	claimed	claim	VERB
inlawrev-3310	1284	3	that	that	SCONJ
inlawrev-3310	1284	4	after	after	SCONJ
inlawrev-3310	1284	5	coreys	corey	NOUN
inlawrev-3310	1284	6	built	build	VERB
inlawrev-3310	1284	7	the	the	DET
inlawrev-3310	1284	8	house	house	NOUN
inlawrev-3310	1284	9	,	,	PUNCT
inlawrev-3310	1284	10	there	there	PRON
inlawrev-3310	1284	11	was	be	VERB
inlawrev-3310	1284	12	a	a	DET
inlawrev-3310	1284	13	hog	hog	NOUN
inlawrev-3310	1284	14	operation	operation	NOUN
inlawrev-3310	1284	15	built	build	VERB
inlawrev-3310	1284	16	across	across	ADP
inlawrev-3310	1284	17	the	the	DET
inlawrev-3310	1284	18	highway	highway	NOUN
inlawrev-3310	1284	19	from	from	ADP
inlawrev-3310	1284	20	them	they	PRON
inlawrev-3310	1284	21	and	and	CCONJ
inlawrev-3310	1284	22	there	there	PRON
inlawrev-3310	1284	23	was	be	VERB
inlawrev-3310	1284	24	no	no	DET
inlawrev-3310	1284	25	way	way	NOUN
inlawrev-3310	1284	26	in	in	ADP
inlawrev-3310	1284	27	which	which	PRON
inlawrev-3310	1284	28	coreys	corey	NOUN
inlawrev-3310	1284	29	could	could	AUX
inlawrev-3310	1284	30	utilize	utilize	VERB
inlawrev-3310	1284	31	the	the	DET
inlawrev-3310	1284	32	corey	corey	PROPN
inlawrev-3310	1284	33	property	property	NOUN
inlawrev-3310	1284	34	as	as	SCONJ
inlawrev-3310	1284	35	intended	intend	VERB
inlawrev-3310	1284	36	because	because	SCONJ
inlawrev-3310	1284	37	on	on	ADP
inlawrev-3310	1284	38	certain	certain	ADJ
inlawrev-3310	1284	39	days	day	NOUN
inlawrev-3310	1284	40	the	the	DET
inlawrev-3310	1284	41	stench	stench	NOUN
inlawrev-3310	1284	42	coming	come	VERB
inlawrev-3310	1284	43	from	from	ADP
inlawrev-3310	1284	44	the	the	DET
inlawrev-3310	1284	45	hog	hog	NOUN
inlawrev-3310	1284	46	operation	operation	NOUN
inlawrev-3310	1284	47	prevented	prevent	VERB
inlawrev-3310	1284	48	coreys	corey	NOUN
inlawrev-3310	1284	49	from	from	ADP
inlawrev-3310	1284	50	enjoying	enjoy	VERB
inlawrev-3310	1284	51	their	their	PRON
inlawrev-3310	1284	52	property	property	NOUN
inlawrev-3310	1284	53	.	.	PUNCT
inlawrev-3310	1285	1	the	the	DET
inlawrev-3310	1285	2	coreys	corey	NOUN
inlawrev-3310	1285	3	could	could	AUX
inlawrev-3310	1285	4	not	not	PART
inlawrev-3310	1285	5	entertain	entertain	VERB
inlawrev-3310	1285	6	outdoors	outdoor	NOUN
inlawrev-3310	1285	7	,	,	PUNCT
inlawrev-3310	1285	8	hang	hang	VERB
inlawrev-3310	1285	9	laundry	laundry	NOUN
inlawrev-3310	1285	10	outside	outside	ADV
inlawrev-3310	1285	11	to	to	ADP
inlawrev-3310	1285	12	dry	dry	ADJ
inlawrev-3310	1285	13	,	,	PUNCT
inlawrev-3310	1285	14	use	use	VERB
inlawrev-3310	1285	15	the	the	DET
inlawrev-3310	1285	16	tennis	tennis	NOUN
inlawrev-3310	1285	17	court	court	NOUN
inlawrev-3310	1285	18	or	or	CCONJ
inlawrev-3310	1285	19	swimming	swimming	NOUN
inlawrev-3310	1285	20	pool	pool	NOUN
inlawrev-3310	1285	21	,	,	PUNCT
inlawrev-3310	1285	22	or	or	CCONJ
inlawrev-3310	1285	23	leave	leave	VERB
inlawrev-3310	1285	24	the	the	DET
inlawrev-3310	1285	25	windows	window	NOUN
inlawrev-3310	1285	26	open	open	ADJ
inlawrev-3310	1285	27	.	.	PUNCT
inlawrev-3310	1286	1	two	two	NUM
inlawrev-3310	1286	2	jars	jar	NOUN
inlawrev-3310	1286	3	,	,	PUNCT
inlawrev-3310	1286	4	which	which	PRON
inlawrev-3310	1286	5	coreys	corey	VERB
inlawrev-3310	1286	6	stated	state	VERB
inlawrev-3310	1286	7	contained	contain	VERB
inlawrev-3310	1286	8	air	air	NOUN
inlawrev-3310	1286	9	samples	sample	NOUN
inlawrev-3310	1286	10	taken	take	VERB
inlawrev-3310	1286	11	in	in	ADP
inlawrev-3310	1286	12	coreys	corey	NOUN
inlawrev-3310	1286	13	'	'	PART
inlawrev-3310	1286	14	front	front	ADJ
inlawrev-3310	1286	15	yard	yard	NOUN
inlawrev-3310	1286	16	,	,	PUNCT
inlawrev-3310	1286	17	were	be	AUX
inlawrev-3310	1286	18	presented	present	VERB
inlawrev-3310	1286	19	to	to	ADP
inlawrev-3310	1286	20	the	the	DET
inlawrev-3310	1286	21	hearing	hearing	NOUN
inlawrev-3310	1286	22	officer	officer	NOUN
inlawrev-3310	1286	23	as	as	ADP
inlawrev-3310	1286	24	evidence	evidence	NOUN
inlawrev-3310	1286	25	in	in	ADP
inlawrev-3310	1286	26	support	support	NOUN
inlawrev-3310	1286	27	of	of	ADP
inlawrev-3310	1286	28	this	this	DET
inlawrev-3310	1286	29	claim	claim	NOUN
inlawrev-3310	1286	30	.	.	PUNCT
inlawrev-3310	1287	1	at	at	ADP
inlawrev-3310	1287	2	the	the	DET
inlawrev-3310	1287	3	conclusion	conclusion	NOUN
inlawrev-3310	1287	4	of	of	ADP
inlawrev-3310	1287	5	the	the	DET
inlawrev-3310	1287	6	hearing	hearing	NOUN
inlawrev-3310	1287	7	,	,	PUNCT
inlawrev-3310	1287	8	the	the	DET
inlawrev-3310	1287	9	hearing	hearing	NOUN
inlawrev-3310	1287	10	officer	officer	NOUN
inlawrev-3310	1287	11	drove	drive	VERB
inlawrev-3310	1287	12	to	to	ADP
inlawrev-3310	1287	13	coreys	corey	NOUN
inlawrev-3310	1287	14	'	'	PART
inlawrev-3310	1287	15	residence	residence	NOUN
inlawrev-3310	1287	16	to	to	PART
inlawrev-3310	1287	17	view	view	VERB
inlawrev-3310	1287	18	the	the	DET
inlawrev-3310	1287	19	property	property	NOUN
inlawrev-3310	1287	20	.	.	PUNCT
inlawrev-3310	1288	1	the	the	DET
inlawrev-3310	1288	2	hearing	hearing	NOUN
inlawrev-3310	1288	3	officer	officer	NOUN
inlawrev-3310	1288	4	took	take	VERB
inlawrev-3310	1288	5	measurements	measurement	NOUN
inlawrev-3310	1288	6	and	and	CCONJ
inlawrev-3310	1288	7	inspected	inspect	VERB
inlawrev-3310	1288	8	the	the	DET
inlawrev-3310	1288	9	property	property	NOUN
inlawrev-3310	1288	10	,	,	PUNCT
inlawrev-3310	1288	11	but	but	CCONJ
inlawrev-3310	1288	12	he	he	PRON
inlawrev-3310	1288	13	detected	detect	VERB
inlawrev-3310	1288	14	no	no	DET
inlawrev-3310	1288	15	odor	odor	NOUN
inlawrev-3310	1288	16	during	during	ADP
inlawrev-3310	1288	17	the	the	DET
inlawrev-3310	1288	18	one	one	NUM
inlawrev-3310	1288	19	and	and	CCONJ
inlawrev-3310	1288	20	a	a	DET
inlawrev-3310	1288	21	half	half	NOUN
inlawrev-3310	1288	22	hours	hour	NOUN
inlawrev-3310	1288	23	he	he	PRON
inlawrev-3310	1288	24	spent	spend	VERB
inlawrev-3310	1288	25	at	at	ADP
inlawrev-3310	1288	26	coreys	corey	NOUN
inlawrev-3310	1288	27	'	'	PART
inlawrev-3310	1288	28	home	home	NOUN
inlawrev-3310	1288	29	.	.	PUNCT
inlawrev-3310	1289	1	after	after	ADP
inlawrev-3310	1289	2	leaving	leave	VERB
inlawrev-3310	1289	3	the	the	DET
inlawrev-3310	1289	4	property	property	NOUN
inlawrev-3310	1289	5	,	,	PUNCT
inlawrev-3310	1289	6	the	the	DET
inlawrev-3310	1289	7	hearing	hearing	NOUN
inlawrev-3310	1289	8	officer	officer	NOUN
inlawrev-3310	1289	9	drove	drive	VERB
inlawrev-3310	1289	10	close	close	ADV
inlawrev-3310	1289	11	to	to	ADP
inlawrev-3310	1289	12	the	the	DET
inlawrev-3310	1289	13	hog	hog	NOUN
inlawrev-3310	1289	14	facility	facility	NOUN
inlawrev-3310	1289	15	.	.	PUNCT
inlawrev-3310	1290	1	he	he	PRON
inlawrev-3310	1290	2	did	do	AUX
inlawrev-3310	1290	3	not	not	PART
inlawrev-3310	1290	4	get	get	VERB
inlawrev-3310	1290	5	out	out	ADP
inlawrev-3310	1290	6	of	of	ADP
inlawrev-3310	1290	7	his	his	PRON
inlawrev-3310	1290	8	car	car	NOUN
inlawrev-3310	1290	9	or	or	CCONJ
inlawrev-3310	1290	10	go	go	VERB
inlawrev-3310	1290	11	onto	onto	ADP
inlawrev-3310	1290	12	the	the	DET
inlawrev-3310	1290	13	facility	facility	NOUN
inlawrev-3310	1290	14	property	property	NOUN
inlawrev-3310	1290	15	,	,	PUNCT
inlawrev-3310	1290	16	but	but	CCONJ
inlawrev-3310	1290	17	he	he	PRON
inlawrev-3310	1290	18	did	do	AUX
inlawrev-3310	1290	19	not	not	PART
inlawrev-3310	1290	20	smell	smell	VERB
inlawrev-3310	1290	21	any	any	DET
inlawrev-3310	1290	22	odor	odor	NOUN
inlawrev-3310	1290	23	.	.	PUNCT
inlawrev-3310	1291	1	this	this	PRON
inlawrev-3310	1291	2	was	be	AUX
inlawrev-3310	1291	3	the	the	DET
inlawrev-3310	1291	4	hearing	hearing	NOUN
inlawrev-3310	1291	5	officer	officer	NOUN
inlawrev-3310	1291	6	's	's	PART
inlawrev-3310	1291	7	only	only	ADJ
inlawrev-3310	1291	8	visit	visit	NOUN
inlawrev-3310	1291	9	to	to	ADP
inlawrev-3310	1291	10	coreys	corey	NOUN
inlawrev-3310	1291	11	'	'	PART
inlawrev-3310	1291	12	property	property	NOUN
inlawrev-3310	1291	13	and	and	CCONJ
inlawrev-3310	1291	14	to	to	ADP
inlawrev-3310	1291	15	the	the	DET
inlawrev-3310	1291	16	hog	hog	NOUN
inlawrev-3310	1291	17	facility	facility	NOUN
inlawrev-3310	1291	18	.	.	PUNCT
inlawrev-3310	1292	1	coreys	corey	NOUN
inlawrev-3310	1292	2	contended	contend	VERB
inlawrev-3310	1292	3	that	that	SCONJ
inlawrev-3310	1292	4	their	their	PRON
inlawrev-3310	1292	5	residence	residence	NOUN
inlawrev-3310	1292	6	had	have	AUX
inlawrev-3310	1292	7	been	be	AUX
inlawrev-3310	1292	8	assessed	assess	VERB
inlawrev-3310	1292	9	at	at	ADP
inlawrev-3310	1292	10	the	the	DET
inlawrev-3310	1292	11	wrong	wrong	ADJ
inlawrev-3310	1292	12	grade	grade	NOUN
inlawrev-3310	1292	13	—	—	PUNCT
inlawrev-3310	1292	14	b+1	b+1	NOUN
inlawrev-3310	1292	15	instead	instead	ADV
inlawrev-3310	1292	16	of	of	ADP
inlawrev-3310	1292	17	c+1	c+1	PROPN
inlawrev-3310	1292	18	(	(	PUNCT
inlawrev-3310	1292	19	comparable	comparable	ADJ
inlawrev-3310	1292	20	homes	home	NOUN
inlawrev-3310	1292	21	in	in	ADP
inlawrev-3310	1292	22	the	the	DET
inlawrev-3310	1292	23	area	area	NOUN
inlawrev-3310	1292	24	were	be	AUX
inlawrev-3310	1292	25	graded	grade	VERB
inlawrev-3310	1292	26	c+1).^^^	c+1).^^^	ADV
inlawrev-3310	1292	27	the	the	DET
inlawrev-3310	1292	28	court	court	NOUN
inlawrev-3310	1292	29	observed	observe	VERB
inlawrev-3310	1292	30	that	that	SCONJ
inlawrev-3310	1292	31	regulations	regulation	NOUN
inlawrev-3310	1292	32	were	be	AUX
inlawrev-3310	1292	33	clear	clear	ADJ
inlawrev-3310	1292	34	that	that	SCONJ
inlawrev-3310	1292	35	building	building	NOUN
inlawrev-3310	1292	36	grade	grade	NOUN
inlawrev-3310	1292	37	determinations	determination	NOUN
inlawrev-3310	1292	38	require	require	VERB
inlawrev-3310	1292	39	"	"	PUNCT
inlawrev-3310	1292	40	careful	careful	ADJ
inlawrev-3310	1292	41	consideration	consideration	NOUN
inlawrev-3310	1292	42	and	and	CCONJ
inlawrev-3310	1292	43	sound	sound	ADJ
inlawrev-3310	1292	44	judgment	judgment	NOUN
inlawrev-3310	1292	45	on	on	ADP
inlawrev-3310	1292	46	the	the	DET
inlawrev-3310	1292	47	part	part	NOUN
inlawrev-3310	1292	48	of	of	ADP
inlawrev-3310	1292	49	the	the	DET
inlawrev-3310	1292	50	assessor"^^	assessor"^^	NOUN
inlawrev-3310	1292	51	and	and	CCONJ
inlawrev-3310	1292	52	that	that	SCONJ
inlawrev-3310	1292	53	the	the	DET
inlawrev-3310	1292	54	assessor	assessor	NOUN
inlawrev-3310	1292	55	was	be	AUX
inlawrev-3310	1292	56	to	to	PART
inlawrev-3310	1292	57	make	make	VERB
inlawrev-3310	1292	58	adjustments	adjustment	NOUN
inlawrev-3310	1292	59	"	"	PUNCT
inlawrev-3310	1292	60	to	to	PART
inlawrev-3310	1292	61	account	account	VERB
inlawrev-3310	1292	62	for	for	ADP
inlawrev-3310	1292	63	variations	variation	NOUN
inlawrev-3310	1292	64	in	in	ADP
inlawrev-3310	1292	65	the	the	DET
inlawrev-3310	1292	66	quality	quality	NOUN
inlawrev-3310	1292	67	of	of	ADP
inlawrev-3310	1292	68	materials	material	NOUN
inlawrev-3310	1292	69	,	,	PUNCT
inlawrev-3310	1292	70	workmanship	workmanship	NOUN
inlawrev-3310	1292	71	,	,	PUNCT
inlawrev-3310	1292	72	and	and	CCONJ
inlawrev-3310	1292	73	design	design	NOUN
inlawrev-3310	1292	74	.	.	PUNCT
inlawrev-3310	1293	1	"*^^	"*^^	NOUN
inlawrev-3310	1293	2	the	the	DET
inlawrev-3310	1293	3	hearing	hearing	NOUN
inlawrev-3310	1293	4	officer	officer	NOUN
inlawrev-3310	1293	5	identified	identify	VERB
inlawrev-3310	1293	6	particular	particular	ADJ
inlawrev-3310	1293	7	features	feature	NOUN
inlawrev-3310	1293	8	which	which	PRON
inlawrev-3310	1293	9	he	he	PRON
inlawrev-3310	1293	10	observed	observe	VERB
inlawrev-3310	1293	11	from	from	ADP
inlawrev-3310	1293	12	the	the	DET
inlawrev-3310	1293	13	outside	outside	NOUN
inlawrev-3310	1293	14	(	(	PUNCT
inlawrev-3310	1293	15	because	because	SCONJ
inlawrev-3310	1293	16	the	the	DET
inlawrev-3310	1293	17	coreys	corey	NOUN
inlawrev-3310	1293	18	would	would	AUX
inlawrev-3310	1293	19	not	not	PART
inlawrev-3310	1293	20	allow	allow	VERB
inlawrev-3310	1293	21	him	he	PRON
inlawrev-3310	1293	22	to	to	PART
inlawrev-3310	1293	23	go	go	VERB
inlawrev-3310	1293	24	inside	inside	ADP
inlawrev-3310	1293	25	the	the	DET
inlawrev-3310	1293	26	house	house	NOUN
inlawrev-3310	1293	27	)	)	PUNCT
inlawrev-3310	1293	28	that	that	PRON
inlawrev-3310	1293	29	supported	support	VERB
inlawrev-3310	1293	30	his	his	PRON
inlawrev-3310	1293	31	determination	determination	NOUN
inlawrev-3310	1293	32	of	of	ADP
inlawrev-3310	1293	33	a	a	DET
inlawrev-3310	1293	34	b+1	b+1	NOUN
inlawrev-3310	1293	35	grade	grade	NOUN
inlawrev-3310	1293	36	.	.	PUNCT
inlawrev-3310	1294	1	these	these	PRON
inlawrev-3310	1294	2	included	include	VERB
inlawrev-3310	1294	3	architectural	architectural	ADJ
inlawrev-3310	1294	4	elements	element	NOUN
inlawrev-3310	1294	5	,	,	PUNCT
inlawrev-3310	1294	6	roof	roof	NOUN
inlawrev-3310	1294	7	lines	line	NOUN
inlawrev-3310	1294	8	,	,	PUNCT
inlawrev-3310	1294	9	windows	window	NOUN
inlawrev-3310	1294	10	,	,	PUNCT
inlawrev-3310	1294	11	brick	brick	NOUN
inlawrev-3310	1294	12	and	and	CCONJ
inlawrev-3310	1294	13	woodwork	woodwork	NOUN
inlawrev-3310	1294	14	.	.	PUNCT
inlawrev-3310	1295	1	coreys	corey	NOUN
inlawrev-3310	1295	2	did	do	AUX
inlawrev-3310	1295	3	not	not	PART
inlawrev-3310	1295	4	dispute	dispute	VERB
inlawrev-3310	1295	5	this	this	DET
inlawrev-3310	1295	6	testimony	testimony	NOUN
inlawrev-3310	1295	7	.	.	PUNCT
inlawrev-3310	1296	1	thus	thus	ADV
inlawrev-3310	1296	2	,	,	PUNCT
inlawrev-3310	1296	3	the	the	DET
inlawrev-3310	1296	4	court	court	NOUN
inlawrev-3310	1296	5	held	hold	VERB
inlawrev-3310	1296	6	that	that	SCONJ
inlawrev-3310	1296	7	in	in	ADP
inlawrev-3310	1296	8	such	such	ADJ
inlawrev-3310	1296	9	circumstances	circumstance	NOUN
inlawrev-3310	1296	10	taxpayers	taxpayer	NOUN
inlawrev-3310	1296	11	have	have	VERB
inlawrev-3310	1296	12	no	no	DET
inlawrev-3310	1296	13	legitimate	legitimate	ADJ
inlawrev-3310	1296	14	complaint	complaint	NOUN
inlawrev-3310	1296	15	that	that	PRON
inlawrev-3310	1296	16	some	some	DET
inlawrev-3310	1296	17	other	other	ADJ
inlawrev-3310	1296	18	features	feature	NOUN
inlawrev-3310	1296	19	might	might	AUX
inlawrev-3310	1296	20	justify	justify	VERB
inlawrev-3310	1296	21	a	a	DET
inlawrev-3310	1296	22	lower	low	ADJ
inlawrev-3310	1296	23	grade	grade	NOUN
inlawrev-3310	1296	24	,	,	PUNCT
inlawrev-3310	1296	25	because	because	SCONJ
inlawrev-3310	1296	26	taxpayers	taxpayer	NOUN
inlawrev-3310	1296	27	may	may	AUX
inlawrev-3310	1296	28	not	not	PART
inlawrev-3310	1296	29	claim	claim	VERB
inlawrev-3310	1296	30	395	395	NUM
inlawrev-3310	1296	31	.	.	PUNCT
inlawrev-3310	1297	1	/j	/j	INTJ
inlawrev-3310	1297	2	.	.	PUNCT
inlawrev-3310	1298	1	at	at	ADP
inlawrev-3310	1298	2	1116	1116	NUM
inlawrev-3310	1298	3	.	.	PUNCT
inlawrev-3310	1299	1	396	396	NUM
inlawrev-3310	1299	2	.	.	PUNCT
inlawrev-3310	1300	1	i	i	PRON
inlawrev-3310	1300	2	d.	d.	PROPN
inlawrev-3310	1300	3	397	397	NUM
inlawrev-3310	1300	4	.	.	PUNCT
inlawrev-3310	1301	1	674n.e.2dl062(ind	674n.e.2dl062(ind	NOUN
inlawrev-3310	1301	2	.	.	PUNCT
inlawrev-3310	1302	1	t.c	t.c	PROPN
inlawrev-3310	1302	2	.	.	PROPN
inlawrev-3310	1302	3	1997	1997	NUM
inlawrev-3310	1302	4	)	)	PUNCT
inlawrev-3310	1302	5	.	.	PUNCT
inlawrev-3310	1303	1	398	398	NUM
inlawrev-3310	1303	2	.	.	PUNCT
inlawrev-3310	1304	1	i	i	PRON
inlawrev-3310	1304	2	d.	d.	PROPN
inlawrev-3310	1304	3	at	at	ADP
inlawrev-3310	1304	4	1064	1064	NUM
inlawrev-3310	1304	5	.	.	PUNCT
inlawrev-3310	1305	1	399	399	NUM
inlawrev-3310	1305	2	.	.	PUNCT
inlawrev-3310	1306	1	i	i	PRON
inlawrev-3310	1306	2	d.	d.	PROPN
inlawrev-3310	1306	3	(	(	PUNCT
inlawrev-3310	1306	4	quoting	quote	VERB
inlawrev-3310	1306	5	ind	ind	PROPN
inlawrev-3310	1306	6	.	.	PUNCT
inlawrev-3310	1307	1	admin	admin	PROPN
inlawrev-3310	1307	2	.	.	PUNCT
inlawrev-3310	1307	3	code	code	PROPN
inlawrev-3310	1307	4	tit	tit	PROPN
inlawrev-3310	1307	5	.	.	PUNCT
inlawrev-3310	1308	1	50	50	NUM
inlawrev-3310	1308	2	,	,	PUNCT
inlawrev-3310	1308	3	r	r	NOUN
inlawrev-3310	1308	4	2	2	NUM
inlawrev-3310	1308	5	.	.	PUNCT
inlawrev-3310	1308	6	l-4	l-4	PROPN
inlawrev-3310	1308	7	-	-	PUNCT
inlawrev-3310	1308	8	3(f	3(f	NUM
inlawrev-3310	1308	9	)	)	PUNCT
inlawrev-3310	1308	10	(	(	PUNCT
inlawrev-3310	1308	11	1992	1992	NUM
inlawrev-3310	1308	12	)	)	PUNCT
inlawrev-3310	1308	13	(	(	PUNCT
inlawrev-3310	1308	14	now	now	ADV
inlawrev-3310	1308	15	repealed	repeal	VERB
inlawrev-3310	1308	16	)	)	PUNCT
inlawrev-3310	1308	17	)	)	PUNCT
inlawrev-3310	1308	18	.	.	PUNCT
inlawrev-3310	1309	1	400	400	NUM
inlawrev-3310	1309	2	.	.	PUNCT
inlawrev-3310	1310	1	i	i	PRON
inlawrev-3310	1310	2	d	d	PROPN
inlawrev-3310	1310	3	at	at	ADP
inlawrev-3310	1310	4	1064	1064	NUM
inlawrev-3310	1310	5	-	-	SYM
inlawrev-3310	1310	6	65	65	NUM
inlawrev-3310	1310	7	(	(	PUNCT
inlawrev-3310	1310	8	quoting	quote	VERB
inlawrev-3310	1310	9	ind	ind	NOUN
inlawrev-3310	1310	10	.	.	PUNCT
inlawrev-3310	1311	1	admin	admin	PROPN
inlawrev-3310	1311	2	.	.	PUNCT
inlawrev-3310	1311	3	code	code	PROPN
inlawrev-3310	1311	4	tit	tit	PROPN
inlawrev-3310	1311	5	.	.	PUNCT
inlawrev-3310	1312	1	50	50	NUM
inlawrev-3310	1312	2	,	,	PUNCT
inlawrev-3310	1312	3	r	r	NOUN
inlawrev-3310	1312	4	2.1	2.1	NUM
inlawrev-3310	1312	5	-	-	PUNCT
inlawrev-3310	1312	6	4	4	NUM
inlawrev-3310	1312	7	-	-	NUM
inlawrev-3310	1312	8	3(f	3(f	NUM
inlawrev-3310	1312	9	)	)	PUNCT
inlawrev-3310	1312	10	(	(	PUNCT
inlawrev-3310	1312	11	1992	1992	NUM
inlawrev-3310	1312	12	)	)	PUNCT
inlawrev-3310	1312	13	(	(	PUNCT
inlawrev-3310	1312	14	now	now	ADV
inlawrev-3310	1312	15	repealed	repeal	VERB
inlawrev-3310	1312	16	)	)	PUNCT
inlawrev-3310	1312	17	)	)	PUNCT
inlawrev-3310	1312	18	.	.	PUNCT
inlawrev-3310	1313	1	1998	1998	NUM
inlawrev-3310	1313	2	]	]	PUNCT
inlawrev-3310	1313	3	taxation	taxation	NOUN
inlawrev-3310	1313	4	823	823	NUM
inlawrev-3310	1313	5	error	error	NOUN
inlawrev-3310	1313	6	in	in	ADP
inlawrev-3310	1313	7	an	an	DET
inlawrev-3310	1313	8	assessment	assessment	NOUN
inlawrev-3310	1313	9	due	due	ADP
inlawrev-3310	1313	10	to	to	ADP
inlawrev-3310	1313	11	their	their	PRON
inlawrev-3310	1313	12	own	own	ADJ
inlawrev-3310	1313	13	actions	action	NOUN
inlawrev-3310	1313	14	.	.	PUNCT
inlawrev-3310	1314	1	"*^	"*^	PUNCT
inlawrev-3310	1314	2	'	'	PUNCT
inlawrev-3310	1314	3	however	however	ADV
inlawrev-3310	1314	4	,	,	PUNCT
inlawrev-3310	1314	5	with	with	ADP
inlawrev-3310	1314	6	respect	respect	NOUN
inlawrev-3310	1314	7	to	to	ADP
inlawrev-3310	1314	8	the	the	DET
inlawrev-3310	1314	9	desirability	desirability	NOUN
inlawrev-3310	1314	10	rating	rating	NOUN
inlawrev-3310	1314	11	ofthe	ofthe	NOUN
inlawrev-3310	1314	12	house	house	NOUN
inlawrev-3310	1314	13	,	,	PUNCT
inlawrev-3310	1314	14	coreys	corey	NOUN
inlawrev-3310	1314	15	asserted	assert	VERB
inlawrev-3310	1314	16	that	that	SCONJ
inlawrev-3310	1314	17	the	the	DET
inlawrev-3310	1314	18	isbtc	isbtc	NOUN
inlawrev-3310	1314	19	,	,	PUNCT
inlawrev-3310	1314	20	in	in	ADP
inlawrev-3310	1314	21	their	their	PRON
inlawrev-3310	1314	22	assessment	assessment	NOUN
inlawrev-3310	1314	23	of	of	ADP
inlawrev-3310	1314	24	the	the	DET
inlawrev-3310	1314	25	coreys	corey	NOUN
inlawrev-3310	1314	26	'	'	PART
inlawrev-3310	1314	27	residential	residential	ADJ
inlawrev-3310	1314	28	property	property	NOUN
inlawrev-3310	1314	29	,	,	PUNCT
inlawrev-3310	1314	30	did	do	AUX
inlawrev-3310	1314	31	not	not	PART
inlawrev-3310	1314	32	properly	properly	ADV
inlawrev-3310	1314	33	consider	consider	VERB
inlawrev-3310	1314	34	the	the	DET
inlawrev-3310	1314	35	negative	negative	ADJ
inlawrev-3310	1314	36	effect	effect	NOUN
inlawrev-3310	1314	37	that	that	SCONJ
inlawrev-3310	1314	38	a	a	DET
inlawrev-3310	1314	39	nearby	nearby	ADJ
inlawrev-3310	1314	40	hog	hog	NOUN
inlawrev-3310	1314	41	facility	facility	NOUN
inlawrev-3310	1314	42	had	have	AUX
inlawrev-3310	1314	43	on	on	ADP
inlawrev-3310	1314	44	their	their	PRON
inlawrev-3310	1314	45	neighborhood	neighborhood	NOUN
inlawrev-3310	1314	46	.	.	PUNCT
inlawrev-3310	1315	1	the	the	DET
inlawrev-3310	1315	2	court	court	NOUN
inlawrev-3310	1315	3	observed	observe	VERB
inlawrev-3310	1315	4	that	that	SCONJ
inlawrev-3310	1315	5	under	under	ADP
inlawrev-3310	1315	6	the	the	DET
inlawrev-3310	1315	7	isbtc	isbtc	NOUN
inlawrev-3310	1315	8	's	's	PART
inlawrev-3310	1315	9	regulations	regulation	NOUN
inlawrev-3310	1315	10	,	,	PUNCT
inlawrev-3310	1315	11	neighborhood	neighborhood	NOUN
inlawrev-3310	1315	12	desirability	desirability	NOUN
inlawrev-3310	1315	13	constitutes	constitute	VERB
inlawrev-3310	1315	14	"	"	PUNCT
inlawrev-3310	1315	15	a	a	DET
inlawrev-3310	1315	16	composite	composite	ADJ
inlawrev-3310	1315	17	judgment	judgment	NOUN
inlawrev-3310	1315	18	of	of	ADP
inlawrev-3310	1315	19	the	the	DET
inlawrev-3310	1315	20	overall	overall	ADJ
inlawrev-3310	1315	21	desirability	desirability	NOUN
inlawrev-3310	1315	22	based	base	VERB
inlawrev-3310	1315	23	on	on	ADP
inlawrev-3310	1315	24	the	the	DET
inlawrev-3310	1315	25	condition	condition	NOUN
inlawrev-3310	1315	26	of	of	ADP
inlawrev-3310	1315	27	agreeable	agreeable	ADJ
inlawrev-3310	1315	28	living	living	NOUN
inlawrev-3310	1315	29	and	and	CCONJ
inlawrev-3310	1315	30	the	the	DET
inlawrev-3310	1315	31	extent	extent	NOUN
inlawrev-3310	1315	32	of	of	ADP
inlawrev-3310	1315	33	residential	residential	ADJ
inlawrev-3310	1315	34	benefits	benefit	NOUN
inlawrev-3310	1315	35	arising	arise	VERB
inlawrev-3310	1315	36	from	from	ADP
inlawrev-3310	1315	37	the	the	DET
inlawrev-3310	1315	38	location	location	NOUN
inlawrev-3310	1315	39	of	of	ADP
inlawrev-3310	1315	40	the	the	DET
inlawrev-3310	1315	41	dwelling	dwelling	NOUN
inlawrev-3310	1315	42	.	.	PUNCT
inlawrev-3310	1315	43	"^^^	"^^^	PUNCT
inlawrev-3310	1316	1	accordingly	accordingly	ADV
inlawrev-3310	1316	2	,	,	PUNCT
inlawrev-3310	1316	3	the	the	DET
inlawrev-3310	1316	4	court	court	NOUN
inlawrev-3310	1316	5	stated	state	VERB
inlawrev-3310	1316	6	:	:	PUNCT
inlawrev-3310	1316	7	(	(	PUNCT
inlawrev-3310	1316	8	1	1	X
inlawrev-3310	1316	9	)	)	PUNCT
inlawrev-3310	1316	10	an	an	DET
inlawrev-3310	1316	11	evaluation	evaluation	NOUN
inlawrev-3310	1316	12	of	of	ADP
inlawrev-3310	1316	13	neighborhood	neighborhood	NOUN
inlawrev-3310	1316	14	desirability	desirability	NOUN
inlawrev-3310	1316	15	looks	look	VERB
inlawrev-3310	1316	16	beyond	beyond	ADP
inlawrev-3310	1316	17	the	the	DET
inlawrev-3310	1316	18	improvement	improvement	NOUN
inlawrev-3310	1316	19	itself	itself	PRON
inlawrev-3310	1316	20	to	to	ADP
inlawrev-3310	1316	21	external	external	ADJ
inlawrev-3310	1316	22	features	feature	NOUN
inlawrev-3310	1316	23	of	of	ADP
inlawrev-3310	1316	24	the	the	DET
inlawrev-3310	1316	25	property	property	NOUN
inlawrev-3310	1316	26	's	's	PART
inlawrev-3310	1316	27	location	location	NOUN
inlawrev-3310	1316	28	that	that	PRON
inlawrev-3310	1316	29	may	may	AUX
inlawrev-3310	1316	30	affect	affect	VERB
inlawrev-3310	1316	31	its	its	PRON
inlawrev-3310	1316	32	value	value	NOUN
inlawrev-3310	1316	33	;	;	PUNCT
inlawrev-3310	1316	34	(	(	PUNCT
inlawrev-3310	1316	35	2	2	X
inlawrev-3310	1316	36	)	)	PUNCT
inlawrev-3310	1316	37	the	the	DET
inlawrev-3310	1316	38	rating	rating	NOUN
inlawrev-3310	1316	39	level	level	NOUN
inlawrev-3310	1316	40	describes	describe	VERB
inlawrev-3310	1316	41	the	the	DET
inlawrev-3310	1316	42	balance	balance	NOUN
inlawrev-3310	1316	43	between	between	ADP
inlawrev-3310	1316	44	desirable	desirable	ADJ
inlawrev-3310	1316	45	and	and	CCONJ
inlawrev-3310	1316	46	undesirable	undesirable	ADJ
inlawrev-3310	1316	47	factors	factor	NOUN
inlawrev-3310	1316	48	in	in	ADP
inlawrev-3310	1316	49	the	the	DET
inlawrev-3310	1316	50	improvement	improvement	NOUN
inlawrev-3310	1316	51	's	's	PART
inlawrev-3310	1316	52	location	location	NOUN
inlawrev-3310	1316	53	;	;	PUNCT
inlawrev-3310	1316	54	and	and	CCONJ
inlawrev-3310	1316	55	(	(	PUNCT
inlawrev-3310	1316	56	3	3	X
inlawrev-3310	1316	57	)	)	PUNCT
inlawrev-3310	1316	58	coreys	corey	NOUN
inlawrev-3310	1316	59	bear	bear	VERB
inlawrev-3310	1316	60	the	the	DET
inlawrev-3310	1316	61	burden	burden	NOUN
inlawrev-3310	1316	62	of	of	ADP
inlawrev-3310	1316	63	proving	prove	VERB
inlawrev-3310	1316	64	that	that	SCONJ
inlawrev-3310	1316	65	the	the	DET
inlawrev-3310	1316	66	neighborhood	neighborhood	NOUN
inlawrev-3310	1316	67	desirability	desirability	NOUN
inlawrev-3310	1316	68	rating	rating	NOUN
inlawrev-3310	1316	69	is	be	AUX
inlawrev-3310	1316	70	incorrect	incorrect	ADJ
inlawrev-3310	1316	71	.	.	PUNCT
inlawrev-3310	1317	1	"*^^	"*^^	NOUN
inlawrev-3310	1317	2	the	the	DET
inlawrev-3310	1317	3	court	court	NOUN
inlawrev-3310	1317	4	found	find	VERB
inlawrev-3310	1317	5	that	that	SCONJ
inlawrev-3310	1317	6	coreys	corey	NOUN
inlawrev-3310	1317	7	met	meet	VERB
inlawrev-3310	1317	8	this	this	DET
inlawrev-3310	1317	9	burden	burden	NOUN
inlawrev-3310	1317	10	.	.	PUNCT
inlawrev-3310	1318	1	coreys	corey	NOUN
inlawrev-3310	1318	2	provided	provide	VERB
inlawrev-3310	1318	3	the	the	DET
inlawrev-3310	1318	4	hearing	hearing	NOUN
inlawrev-3310	1318	5	officer	officer	NOUN
inlawrev-3310	1318	6	with	with	ADP
inlawrev-3310	1318	7	two	two	NUM
inlawrev-3310	1318	8	jars	jar	NOUN
inlawrev-3310	1318	9	,	,	PUNCT
inlawrev-3310	1318	10	redolent	redolent	NOUN
inlawrev-3310	1318	11	with	with	ADP
inlawrev-3310	1318	12	swine	swine	NOUN
inlawrev-3310	1318	13	,	,	PUNCT
inlawrev-3310	1318	14	which	which	DET
inlawrev-3310	1318	15	jars	jar	NOUN
inlawrev-3310	1318	16	remained	remain	VERB
inlawrev-3310	1318	17	unopened	unopened	ADJ
inlawrev-3310	1318	18	,	,	PUNCT
inlawrev-3310	1318	19	but	but	CCONJ
inlawrev-3310	1318	20	a	a	DET
inlawrev-3310	1318	21	witness	witness	NOUN
inlawrev-3310	1318	22	for	for	ADP
inlawrev-3310	1318	23	the	the	DET
inlawrev-3310	1318	24	isbtc	isbtc	NOUN
inlawrev-3310	1318	25	conceded	concede	VERB
inlawrev-3310	1318	26	at	at	ADP
inlawrev-3310	1318	27	trial	trial	NOUN
inlawrev-3310	1318	28	that	that	PRON
inlawrev-3310	1318	29	the	the	DET
inlawrev-3310	1318	30	jars	jar	NOUN
inlawrev-3310	1318	31	would	would	AUX
inlawrev-3310	1318	32	have	have	AUX
inlawrev-3310	1318	33	smelled	smell	VERB
inlawrev-3310	1318	34	bad	bad	ADJ
inlawrev-3310	1318	35	had	have	AUX
inlawrev-3310	1318	36	they	they	PRON
inlawrev-3310	1318	37	been	be	AUX
inlawrev-3310	1318	38	opened	open	VERB
inlawrev-3310	1318	39	.	.	PUNCT
inlawrev-3310	1319	1	in	in	ADP
inlawrev-3310	1319	2	meeting	meet	VERB
inlawrev-3310	1319	3	their	their	PRON
inlawrev-3310	1319	4	burden	burden	NOUN
inlawrev-3310	1319	5	of	of	ADP
inlawrev-3310	1319	6	proof	proof	NOUN
inlawrev-3310	1319	7	,	,	PUNCT
inlawrev-3310	1319	8	coreys	corey	NOUN
inlawrev-3310	1319	9	placed	place	VERB
inlawrev-3310	1319	10	the	the	DET
inlawrev-3310	1319	11	burden	burden	NOUN
inlawrev-3310	1319	12	of	of	ADP
inlawrev-3310	1319	13	going	go	VERB
inlawrev-3310	1319	14	forward	forward	ADV
inlawrev-3310	1319	15	on	on	ADP
inlawrev-3310	1319	16	the	the	DET
inlawrev-3310	1319	17	isbtc	isbtc	NOUN
inlawrev-3310	1319	18	to	to	PART
inlawrev-3310	1319	19	show	show	VERB
inlawrev-3310	1319	20	that	that	SCONJ
inlawrev-3310	1319	21	the	the	DET
inlawrev-3310	1319	22	determination	determination	NOUN
inlawrev-3310	1319	23	was	be	AUX
inlawrev-3310	1319	24	correct	correct	ADJ
inlawrev-3310	1319	25	.	.	PUNCT
inlawrev-3310	1320	1	thus	thus	ADV
inlawrev-3310	1320	2	,	,	PUNCT
inlawrev-3310	1320	3	the	the	DET
inlawrev-3310	1320	4	only	only	ADJ
inlawrev-3310	1320	5	evidence	evidence	NOUN
inlawrev-3310	1320	6	before	before	ADP
inlawrev-3310	1320	7	the	the	DET
inlawrev-3310	1320	8	court	court	NOUN
inlawrev-3310	1320	9	(	(	PUNCT
inlawrev-3310	1320	10	the	the	DET
inlawrev-3310	1320	11	coreys	corey	NOUN
inlawrev-3310	1320	12	'	'	PART
inlawrev-3310	1320	13	evidence	evidence	NOUN
inlawrev-3310	1320	14	)	)	PUNCT
inlawrev-3310	1320	15	was	be	AUX
inlawrev-3310	1320	16	inconsistent	inconsistent	ADJ
inlawrev-3310	1320	17	with	with	ADP
inlawrev-3310	1320	18	the	the	DET
inlawrev-3310	1320	19	"	"	PUNCT
inlawrev-3310	1320	20	average	average	ADJ
inlawrev-3310	1320	21	"	"	PUNCT
inlawrev-3310	1320	22	neighborhood	neighborhood	NOUN
inlawrev-3310	1320	23	desirability	desirability	NOUN
inlawrev-3310	1320	24	rating	rating	NOUN
inlawrev-3310	1320	25	.	.	PUNCT
inlawrev-3310	1321	1	therefore	therefore	ADV
inlawrev-3310	1321	2	,	,	PUNCT
inlawrev-3310	1321	3	the	the	DET
inlawrev-3310	1321	4	court	court	NOUN
inlawrev-3310	1321	5	held	hold	VERB
inlawrev-3310	1321	6	that	that	SCONJ
inlawrev-3310	1321	7	in	in	ADP
inlawrev-3310	1321	8	the	the	DET
inlawrev-3310	1321	9	absence	absence	NOUN
inlawrev-3310	1321	10	of	of	ADP
inlawrev-3310	1321	11	evidence	evidence	NOUN
inlawrev-3310	1321	12	contradicting	contradict	VERB
inlawrev-3310	1321	13	coreys	corey	NOUN
inlawrev-3310	1321	14	'	'	PART
inlawrev-3310	1321	15	claim	claim	NOUN
inlawrev-3310	1321	16	,	,	PUNCT
inlawrev-3310	1321	17	the	the	DET
inlawrev-3310	1321	18	isbtc	isbtc	NOUN
inlawrev-3310	1321	19	's	's	PART
inlawrev-3310	1321	20	rating	rating	NOUN
inlawrev-3310	1321	21	is	be	AUX
inlawrev-3310	1321	22	arbitrary	arbitrary	ADJ
inlawrev-3310	1321	23	and	and	CCONJ
inlawrev-3310	1321	24	capricious	capricious	ADJ
inlawrev-3310	1321	25	and	and	CCONJ
inlawrev-3310	1321	26	unsupported	unsupported	ADJ
inlawrev-3310	1321	27	by	by	ADP
inlawrev-3310	1321	28	substantial	substantial	ADJ
inlawrev-3310	1321	29	evidence	evidence	NOUN
inlawrev-3310	1321	30	.	.	PUNCT
inlawrev-3310	1322	1	'*^'^	'*^'^	PROPN
inlawrev-3310	1322	2	e.	e.	PROPN
inlawrev-3310	1322	3	indiana	indiana	PROPN
inlawrev-3310	1322	4	sales	sale	NOUN
inlawrev-3310	1322	5	and	and	CCONJ
inlawrev-3310	1322	6	use	use	VERB
inlawrev-3310	1322	7	taxes	taxis	NOUN
inlawrev-3310	1322	8	1	1	NUM
inlawrev-3310	1322	9	.	.	X
inlawrev-3310	1322	10	j	j	PROPN
inlawrev-3310	1322	11	&	&	CCONJ
inlawrev-3310	1322	12	j	j	PROPN
inlawrev-3310	1322	13	vending	vending	PROPN
inlawrev-3310	1322	14	,	,	PUNCT
inlawrev-3310	1322	15	inc	inc	PROPN
inlawrev-3310	1322	16	.	.	PROPN
inlawrev-3310	1322	17	v.	v.	PROPN
inlawrev-3310	1322	18	indiana	indiana	PROPN
inlawrev-3310	1322	19	department	department	PROPN
inlawrev-3310	1322	20	ofstate	ofstate	PROPN
inlawrev-3310	1322	21	revenue.^^^—j	revenue.^^^—j	PROPN
inlawrev-3310	1322	22	&	&	CCONJ
inlawrev-3310	1322	23	j	j	PROPN
inlawrev-3310	1322	24	vending	vending	PROPN
inlawrev-3310	1322	25	,	,	PUNCT
inlawrev-3310	1322	26	inc	inc	PROPN
inlawrev-3310	1322	27	.	.	PROPN
inlawrev-3310	1323	1	(	(	PUNCT
inlawrev-3310	1323	2	j	j	PROPN
inlawrev-3310	1323	3	&	&	CCONJ
inlawrev-3310	1323	4	j	j	PROPN
inlawrev-3310	1323	5	)	)	PUNCT
inlawrev-3310	1323	6	was	be	AUX
inlawrev-3310	1323	7	an	an	DET
inlawrev-3310	1323	8	indiana	indiana	PROPN
inlawrev-3310	1323	9	corporation	corporation	NOUN
inlawrev-3310	1323	10	in	in	ADP
inlawrev-3310	1323	11	the	the	DET
inlawrev-3310	1323	12	business	business	NOUN
inlawrev-3310	1323	13	of	of	ADP
inlawrev-3310	1323	14	selling	sell	VERB
inlawrev-3310	1323	15	food	food	NOUN
inlawrev-3310	1323	16	through	through	ADP
inlawrev-3310	1323	17	vending	vend	VERB
inlawrev-3310	1323	18	machines	machine	NOUN
inlawrev-3310	1323	19	.	.	PUNCT
inlawrev-3310	1324	1	j	j	PROPN
inlawrev-3310	1324	2	&	&	CCONJ
inlawrev-3310	1324	3	j	j	PROPN
inlawrev-3310	1324	4	stocked	stock	VERB
inlawrev-3310	1324	5	its	its	PRON
inlawrev-3310	1324	6	machines	machine	NOUN
inlawrev-3310	1324	7	with	with	ADP
inlawrev-3310	1324	8	food	food	NOUN
inlawrev-3310	1324	9	items	item	NOUN
inlawrev-3310	1324	10	and	and	CCONJ
inlawrev-3310	1324	11	then	then	ADV
inlawrev-3310	1324	12	deployed	deploy	VERB
inlawrev-3310	1324	13	the	the	DET
inlawrev-3310	1324	14	machines	machine	NOUN
inlawrev-3310	1324	15	on	on	ADP
inlawrev-3310	1324	16	the	the	DET
inlawrev-3310	1324	17	property	property	NOUN
inlawrev-3310	1324	18	of	of	ADP
inlawrev-3310	1324	19	other	other	ADJ
inlawrev-3310	1324	20	entities	entity	NOUN
inlawrev-3310	1324	21	and	and	CCONJ
inlawrev-3310	1324	22	businesses	business	NOUN
inlawrev-3310	1324	23	.	.	PUNCT
inlawrev-3310	1325	1	j	j	PROPN
inlawrev-3310	1325	2	&	&	CCONJ
inlawrev-3310	1325	3	j	j	PROPN
inlawrev-3310	1325	4	did	do	AUX
inlawrev-3310	1325	5	not	not	PART
inlawrev-3310	1325	6	sell	sell	VERB
inlawrev-3310	1325	7	food	food	NOUN
inlawrev-3310	1325	8	on	on	ADP
inlawrev-3310	1325	9	or	or	CCONJ
inlawrev-3310	1325	10	near	near	ADP
inlawrev-3310	1325	11	j	j	PROPN
inlawrev-3310	1325	12	&	&	CCONJ
inlawrev-3310	1325	13	j	j	PROPN
inlawrev-3310	1325	14	's	's	PART
inlawrev-3310	1325	15	own	own	ADJ
inlawrev-3310	1325	16	property	property	NOUN
inlawrev-3310	1325	17	.	.	PUNCT
inlawrev-3310	1326	1	j	j	PROPN
inlawrev-3310	1326	2	&	&	CCONJ
inlawrev-3310	1326	3	j	j	PROPN
inlawrev-3310	1326	4	employees	employee	NOUN
inlawrev-3310	1326	5	visited	visit	VERB
inlawrev-3310	1326	6	the	the	DET
inlawrev-3310	1326	7	machines	machine	NOUN
inlawrev-3310	1326	8	to	to	PART
inlawrev-3310	1326	9	empty	empty	VERB
inlawrev-3310	1326	10	the	the	DET
inlawrev-3310	1326	11	cash	cash	NOUN
inlawrev-3310	1326	12	boxes	box	NOUN
inlawrev-3310	1326	13	,	,	PUNCT
inlawrev-3310	1326	14	restock	restock	NOUN
inlawrev-3310	1326	15	food	food	NOUN
inlawrev-3310	1326	16	,	,	PUNCT
inlawrev-3310	1326	17	and	and	CCONJ
inlawrev-3310	1326	18	service	service	VERB
inlawrev-3310	1326	19	the	the	DET
inlawrev-3310	1326	20	machines	machine	NOUN
inlawrev-3310	1326	21	.	.	PUNCT
inlawrev-3310	1327	1	consequently	consequently	ADV
inlawrev-3310	1327	2	,	,	PUNCT
inlawrev-3310	1327	3	indiana	indiana	PROPN
inlawrev-3310	1327	4	sales	sale	NOUN
inlawrev-3310	1327	5	tax	tax	NOUN
inlawrev-3310	1327	6	was	be	AUX
inlawrev-3310	1327	7	not	not	PART
inlawrev-3310	1327	8	collected	collect	VERB
inlawrev-3310	1327	9	separately	separately	ADV
inlawrev-3310	1327	10	from	from	ADP
inlawrev-3310	1327	11	the	the	DET
inlawrev-3310	1327	12	purchase	purchase	NOUN
inlawrev-3310	1327	13	price	price	NOUN
inlawrev-3310	1327	14	of	of	ADP
inlawrev-3310	1327	15	the	the	DET
inlawrev-3310	1327	16	food	food	NOUN
inlawrev-3310	1327	17	.	.	PUNCT
inlawrev-3310	1328	1	instead	instead	ADV
inlawrev-3310	1328	2	,	,	PUNCT
inlawrev-3310	1328	3	j	j	PROPN
inlawrev-3310	1328	4	&	&	CCONJ
inlawrev-3310	1328	5	j	j	PROPN
inlawrev-3310	1328	6	charged	charge	VERB
inlawrev-3310	1328	7	a	a	DET
inlawrev-3310	1328	8	composite	composite	ADJ
inlawrev-3310	1328	9	price	price	NOUN
inlawrev-3310	1328	10	for	for	ADP
inlawrev-3310	1328	11	each	each	DET
inlawrev-3310	1328	12	item	item	NOUN
inlawrev-3310	1328	13	of	of	ADP
inlawrev-3310	1328	14	food	food	NOUN
inlawrev-3310	1328	15	sold	sell	VERB
inlawrev-3310	1328	16	and	and	CCONJ
inlawrev-3310	1328	17	paid	pay	VERB
inlawrev-3310	1328	18	the	the	DET
inlawrev-3310	1328	19	indiana	indiana	PROPN
inlawrev-3310	1328	20	sales	sale	NOUN
inlawrev-3310	1328	21	tax	tax	NOUN
inlawrev-3310	1328	22	from	from	ADP
inlawrev-3310	1328	23	the	the	DET
inlawrev-3310	1328	24	vending	vend	VERB
inlawrev-3310	1328	25	machines	machine	NOUN
inlawrev-3310	1328	26	'	'	PART
inlawrev-3310	1328	27	gross	gross	ADJ
inlawrev-3310	1328	28	receipts	receipt	NOUN
inlawrev-3310	1328	29	.	.	PUNCT
inlawrev-3310	1329	1	j	j	PROPN
inlawrev-3310	1329	2	&	&	CCONJ
inlawrev-3310	1329	3	j	j	PROPN
inlawrev-3310	1329	4	filed	file	VERB
inlawrev-3310	1329	5	claims	claim	NOUN
inlawrev-3310	1329	6	for	for	ADP
inlawrev-3310	1329	7	refund	refund	NOUN
inlawrev-3310	1329	8	of	of	ADP
inlawrev-3310	1329	9	certain	certain	ADJ
inlawrev-3310	1329	10	indiana	indiana	PROPN
inlawrev-3310	1329	11	sales	sale	NOUN
inlawrev-3310	1329	12	taxes	taxis	NOUN
inlawrev-3310	1329	13	,	,	PUNCT
inlawrev-3310	1329	14	which	which	PRON
inlawrev-3310	1329	15	claims	claim	NOUN
inlawrev-3310	1329	16	were	be	AUX
inlawrev-3310	1329	17	denied	deny	VERB
inlawrev-3310	1329	18	by	by	ADP
inlawrev-3310	1329	19	the	the	DET
inlawrev-3310	1329	20	idsr	idsr	NOUN
inlawrev-3310	1329	21	.	.	PUNCT
inlawrev-3310	1330	1	therefore	therefore	ADV
inlawrev-3310	1330	2	,	,	PUNCT
inlawrev-3310	1330	3	j	j	PROPN
inlawrev-3310	1330	4	&	&	CCONJ
inlawrev-3310	1330	5	j	j	PROPN
inlawrev-3310	1330	6	appealed	appeal	VERB
inlawrev-3310	1330	7	the	the	DET
inlawrev-3310	1330	8	idsr	idsr	NOUN
inlawrev-3310	1330	9	's	's	PART
inlawrev-3310	1330	10	denials	denial	NOUN
inlawrev-3310	1330	11	.	.	PUNCT
inlawrev-3310	1331	1	'*^^	'*^^	PART
inlawrev-3310	1332	1	the	the	DET
inlawrev-3310	1332	2	court	court	NOUN
inlawrev-3310	1332	3	first	first	ADV
inlawrev-3310	1332	4	reviewed	review	VERB
inlawrev-3310	1332	5	the	the	DET
inlawrev-3310	1332	6	basic	basic	ADJ
inlawrev-3310	1332	7	provisions	provision	NOUN
inlawrev-3310	1332	8	of	of	ADP
inlawrev-3310	1332	9	the	the	DET
inlawrev-3310	1332	10	indiana	indiana	PROPN
inlawrev-3310	1332	11	sales	sales	PROPN
inlawrev-3310	1332	12	tax	tax	NOUN
inlawrev-3310	1332	13	law	law	NOUN
inlawrev-3310	1332	14	.	.	PUNCT
inlawrev-3310	1333	1	401	401	NUM
inlawrev-3310	1333	2	.	.	PUNCT
inlawrev-3310	1334	1	i	i	PRON
inlawrev-3310	1334	2	d.	d.	PROPN
inlawrev-3310	1334	3	at	at	ADP
inlawrev-3310	1334	4	1065	1065	NUM
inlawrev-3310	1334	5	(	(	PUNCT
inlawrev-3310	1334	6	citing	cite	VERB
inlawrev-3310	1334	7	state	state	NOUN
inlawrev-3310	1334	8	bd	bd	PROPN
inlawrev-3310	1334	9	.	.	PROPN
inlawrev-3310	1334	10	of	of	ADP
inlawrev-3310	1334	11	tax	tax	NOUN
inlawrev-3310	1334	12	comm'rs	comm'rs	PROPN
inlawrev-3310	1334	13	v.	v.	ADP
inlawrev-3310	1334	14	south	south	PROPN
inlawrev-3310	1334	15	shore	shore	PROPN
inlawrev-3310	1334	16	marina	marina	NOUN
inlawrev-3310	1334	17	,	,	PUNCT
inlawrev-3310	1334	18	422	422	NUM
inlawrev-3310	1334	19	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1334	20	723	723	NUM
inlawrev-3310	1334	21	,	,	PUNCT
inlawrev-3310	1334	22	730	730	NUM
inlawrev-3310	1334	23	(	(	PUNCT
inlawrev-3310	1334	24	ind	ind	NOUN
inlawrev-3310	1334	25	.	.	PUNCT
inlawrev-3310	1335	1	ct	ct	PROPN
inlawrev-3310	1335	2	.	.	PUNCT
inlawrev-3310	1336	1	app	app	PROPN
inlawrev-3310	1336	2	.	.	PROPN
inlawrev-3310	1336	3	1981	1981	NUM
inlawrev-3310	1336	4	)	)	PUNCT
inlawrev-3310	1336	5	)	)	PUNCT
inlawrev-3310	1336	6	.	.	PUNCT
inlawrev-3310	1337	1	402	402	X
inlawrev-3310	1337	2	.	.	PUNCT
inlawrev-3310	1338	1	i	i	PRON
inlawrev-3310	1338	2	d.	d.	PROPN
inlawrev-3310	1338	3	(	(	PUNCT
inlawrev-3310	1338	4	quoting	quote	VERB
inlawrev-3310	1338	5	ind	ind	PROPN
inlawrev-3310	1338	6	.	.	PUNCT
inlawrev-3310	1339	1	admin	admin	PROPN
inlawrev-3310	1339	2	.	.	PUNCT
inlawrev-3310	1339	3	code	code	PROPN
inlawrev-3310	1339	4	tit	tit	PROPN
inlawrev-3310	1339	5	.	.	PUNCT
inlawrev-3310	1340	1	50	50	NUM
inlawrev-3310	1340	2	,	,	PUNCT
inlawrev-3310	1340	3	r	r	NOUN
inlawrev-3310	1340	4	2	2	NUM
inlawrev-3310	1340	5	.	.	PUNCT
inlawrev-3310	1341	1	l-3	l-3	PROPN
inlawrev-3310	1341	2	-	-	PUNCT
inlawrev-3310	1341	3	3(m	3(m	NUM
inlawrev-3310	1341	4	)	)	PUNCT
inlawrev-3310	1341	5	(	(	PUNCT
inlawrev-3310	1341	6	1992	1992	NUM
inlawrev-3310	1341	7	)	)	PUNCT
inlawrev-3310	1341	8	(	(	PUNCT
inlawrev-3310	1341	9	now	now	ADV
inlawrev-3310	1341	10	repealed	repeal	VERB
inlawrev-3310	1341	11	)	)	PUNCT
inlawrev-3310	1341	12	)	)	PUNCT
inlawrev-3310	1341	13	.	.	PUNCT
inlawrev-3310	1342	1	403	403	NUM
inlawrev-3310	1342	2	.	.	PUNCT
inlawrev-3310	1343	1	i	i	PRON
inlawrev-3310	1343	2	d	d	PROPN
inlawrev-3310	1343	3	at	at	ADP
inlawrev-3310	1343	4	1065	1065	NUM
inlawrev-3310	1343	5	-	-	SYM
inlawrev-3310	1343	6	66	66	NUM
inlawrev-3310	1343	7	(	(	PUNCT
inlawrev-3310	1343	8	citing	cite	VERB
inlawrev-3310	1343	9	herb	herb	NOUN
inlawrev-3310	1343	10	v.	v.	ADP
inlawrev-3310	1343	11	state	state	PROPN
inlawrev-3310	1343	12	bd	bd	PROPN
inlawrev-3310	1343	13	.	.	PROPN
inlawrev-3310	1343	14	oftax	oftax	PROPN
inlawrev-3310	1343	15	comm'rs	comm'rs	PROPN
inlawrev-3310	1343	16	,	,	PUNCT
inlawrev-3310	1343	17	656	656	NUM
inlawrev-3310	1343	18	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1343	19	890	890	NUM
inlawrev-3310	1343	20	,	,	PUNCT
inlawrev-3310	1343	21	893	893	NUM
inlawrev-3310	1343	22	(	(	PUNCT
inlawrev-3310	1343	23	ind	ind	NOUN
inlawrev-3310	1343	24	.	.	PUNCT
inlawrev-3310	1344	1	t.c	t.c	PROPN
inlawrev-3310	1344	2	.	.	PROPN
inlawrev-3310	1344	3	1995	1995	NUM
inlawrev-3310	1344	4	)	)	PUNCT
inlawrev-3310	1344	5	)	)	PUNCT
inlawrev-3310	1344	6	.	.	PUNCT
inlawrev-3310	1345	1	404	404	NUM
inlawrev-3310	1345	2	.	.	PUNCT
inlawrev-3310	1346	1	i	i	PRON
inlawrev-3310	1346	2	d	d	PROPN
inlawrev-3310	1346	3	at	at	ADP
inlawrev-3310	1346	4	1066	1066	NUM
inlawrev-3310	1346	5	.	.	PUNCT
inlawrev-3310	1347	1	405	405	NUM
inlawrev-3310	1347	2	.	.	PUNCT
inlawrev-3310	1348	1	673	673	NUM
inlawrev-3310	1348	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1348	3	1203	1203	NUM
inlawrev-3310	1348	4	(	(	PUNCT
inlawrev-3310	1348	5	ind	ind	NOUN
inlawrev-3310	1348	6	.	.	PUNCT
inlawrev-3310	1349	1	t.c	t.c	PROPN
inlawrev-3310	1349	2	.	.	PROPN
inlawrev-3310	1349	3	1996	1996	NUM
inlawrev-3310	1349	4	)	)	PUNCT
inlawrev-3310	1349	5	.	.	PUNCT
inlawrev-3310	1350	1	406	406	NUM
inlawrev-3310	1350	2	.	.	PUNCT
inlawrev-3310	1351	1	i	i	PRON
inlawrev-3310	1351	2	d	d	PROPN
inlawrev-3310	1351	3	at	at	ADP
inlawrev-3310	1351	4	1205	1205	NUM
inlawrev-3310	1351	5	.	.	PUNCT
inlawrev-3310	1352	1	824	824	NUM
inlawrev-3310	1352	2	indiana	indiana	PROPN
inlawrev-3310	1352	3	law	law	PROPN
inlawrev-3310	1352	4	review	review	NOUN
inlawrev-3310	1352	5	[	[	X
inlawrev-3310	1352	6	vol	vol	NOUN
inlawrev-3310	1352	7	.	.	NOUN
inlawrev-3310	1352	8	3	3	NUM
inlawrev-3310	1352	9	1	1	NUM
inlawrev-3310	1352	10	:	:	SYM
inlawrev-3310	1352	11	781	781	NUM
inlawrev-3310	1352	12	including	include	VERB
inlawrev-3310	1352	13	the	the	DET
inlawrev-3310	1352	14	following	following	ADJ
inlawrev-3310	1352	15	provision	provision	NOUN
inlawrev-3310	1352	16	which	which	PRON
inlawrev-3310	1352	17	allowed	allow	VERB
inlawrev-3310	1352	18	exemptions	exemption	NOUN
inlawrev-3310	1352	19	from	from	ADP
inlawrev-3310	1352	20	the	the	DET
inlawrev-3310	1352	21	indiana	indiana	PROPN
inlawrev-3310	1352	22	sales	sale	NOUN
inlawrev-3310	1352	23	taxes	taxis	NOUN
inlawrev-3310	1352	24	for	for	ADP
inlawrev-3310	1352	25	food	food	NOUN
inlawrev-3310	1352	26	for	for	ADP
inlawrev-3310	1352	27	human	human	ADJ
inlawrev-3310	1352	28	consumption	consumption	NOUN
inlawrev-3310	1352	29	.'^^^	.'^^^	PROPN
inlawrev-3310	1352	30	the	the	DET
inlawrev-3310	1352	31	term	term	NOUN
inlawrev-3310	1352	32	"	"	PUNCT
inlawrev-3310	1352	33	food	food	NOUN
inlawrev-3310	1352	34	for	for	ADP
inlawrev-3310	1352	35	human	human	ADJ
inlawrev-3310	1352	36	consumption	consumption	NOUN
inlawrev-3310	1352	37	"	"	PUNCT
inlawrev-3310	1352	38	does	do	AUX
inlawrev-3310	1352	39	not	not	PART
inlawrev-3310	1352	40	include	include	VERB
inlawrev-3310	1352	41	certain	certain	ADJ
inlawrev-3310	1352	42	food	food	NOUN
inlawrev-3310	1352	43	items	item	NOUN
inlawrev-3310	1352	44	and	and	CCONJ
inlawrev-3310	1352	45	transactions	transaction	NOUN
inlawrev-3310	1352	46	,	,	PUNCT
inlawrev-3310	1352	47	which	which	PRON
inlawrev-3310	1352	48	remain	remain	VERB
inlawrev-3310	1352	49	subject	subject	ADJ
inlawrev-3310	1352	50	to	to	ADP
inlawrev-3310	1352	51	taxation/^^	taxation/^^	PROPN
inlawrev-3310	1352	52	j	j	PROPN
inlawrev-3310	1352	53	&	&	CCONJ
inlawrev-3310	1352	54	j	j	PROPN
inlawrev-3310	1352	55	did	do	AUX
inlawrev-3310	1352	56	not	not	PART
inlawrev-3310	1352	57	dispute	dispute	VERB
inlawrev-3310	1352	58	that	that	PRON
inlawrev-3310	1352	59	as	as	ADP
inlawrev-3310	1352	60	a	a	DET
inlawrev-3310	1352	61	retail	retail	ADJ
inlawrev-3310	1352	62	merchant	merchant	NOUN
inlawrev-3310	1352	63	,	,	PUNCT
inlawrev-3310	1352	64	it	it	PRON
inlawrev-3310	1352	65	had	have	VERB
inlawrev-3310	1352	66	to	to	PART
inlawrev-3310	1352	67	collect	collect	VERB
inlawrev-3310	1352	68	sales	sale	NOUN
inlawrev-3310	1352	69	tax	tax	NOUN
inlawrev-3310	1352	70	on	on	ADP
inlawrev-3310	1352	71	its	its	PRON
inlawrev-3310	1352	72	sales/^^	sales/^^	PROPN
inlawrev-3310	1352	73	j	j	PROPN
inlawrev-3310	1352	74	&	&	CCONJ
inlawrev-3310	1352	75	j	j	PROPN
inlawrev-3310	1352	76	claimed	claim	VERB
inlawrev-3310	1352	77	that	that	SCONJ
inlawrev-3310	1352	78	it	it	PRON
inlawrev-3310	1352	79	was	be	AUX
inlawrev-3310	1352	80	entitled	entitle	VERB
inlawrev-3310	1352	81	to	to	ADP
inlawrev-3310	1352	82	the	the	DET
inlawrev-3310	1352	83	exemption	exemption	NOUN
inlawrev-3310	1352	84	available	available	ADJ
inlawrev-3310	1352	85	to	to	ADP
inlawrev-3310	1352	86	other	other	ADJ
inlawrev-3310	1352	87	merchants	merchant	NOUN
inlawrev-3310	1352	88	for	for	ADP
inlawrev-3310	1352	89	sales	sale	NOUN
inlawrev-3310	1352	90	of	of	ADP
inlawrev-3310	1352	91	"	"	PUNCT
inlawrev-3310	1352	92	food	food	NOUN
inlawrev-3310	1352	93	for	for	ADP
inlawrev-3310	1352	94	human	human	ADJ
inlawrev-3310	1352	95	consumption	consumption	NOUN
inlawrev-3310	1352	96	"	"	PUNCT
inlawrev-3310	1352	97	under	under	ADP
inlawrev-3310	1352	98	the	the	DET
inlawrev-3310	1352	99	provisions	provision	NOUN
inlawrev-3310	1352	100	of	of	ADP
inlawrev-3310	1352	101	section	section	NOUN
inlawrev-3310	1352	102	6	6	NUM
inlawrev-3310	1352	103	-	-	SYM
inlawrev-3310	1352	104	2.5	2.5	NUM
inlawrev-3310	1352	105	-	-	PUNCT
inlawrev-3310	1352	106	5	5	NUM
inlawrev-3310	1352	107	-	-	SYM
inlawrev-3310	1352	108	20(b	20(b	NUM
inlawrev-3310	1352	109	)	)	PUNCT
inlawrev-3310	1352	110	of	of	ADP
inlawrev-3310	1352	111	the	the	DET
inlawrev-3310	1352	112	indiana	indiana	PROPN
inlawrev-3310	1352	113	code	code	PROPN
inlawrev-3310	1352	114	.	.	PUNCT
inlawrev-3310	1353	1	the	the	DET
inlawrev-3310	1353	2	two	two	NUM
inlawrev-3310	1353	3	issues	issue	NOUN
inlawrev-3310	1353	4	presented	present	VERB
inlawrev-3310	1353	5	to	to	ADP
inlawrev-3310	1353	6	the	the	DET
inlawrev-3310	1353	7	court	court	NOUN
inlawrev-3310	1353	8	were	be	AUX
inlawrev-3310	1353	9	(	(	PUNCT
inlawrev-3310	1353	10	1	1	X
inlawrev-3310	1353	11	)	)	PUNCT
inlawrev-3310	1353	12	whether	whether	SCONJ
inlawrev-3310	1353	13	items	item	NOUN
inlawrev-3310	1353	14	sold	sell	VERB
inlawrev-3310	1353	15	through	through	ADP
inlawrev-3310	1353	16	vending	vend	VERB
inlawrev-3310	1353	17	machines	machine	NOUN
inlawrev-3310	1353	18	were	be	AUX
inlawrev-3310	1353	19	subject	subject	ADJ
inlawrev-3310	1353	20	to	to	ADP
inlawrev-3310	1353	21	indiana	indiana	PROPN
inlawrev-3310	1353	22	's	's	PART
inlawrev-3310	1353	23	gross	gross	ADJ
inlawrev-3310	1353	24	retail	retail	ADJ
inlawrev-3310	1353	25	tax	tax	NOUN
inlawrev-3310	1353	26	;	;	PUNCT
inlawrev-3310	1353	27	and	and	CCONJ
inlawrev-3310	1353	28	,	,	PUNCT
inlawrev-3310	1353	29	(	(	PUNCT
inlawrev-3310	1353	30	2	2	X
inlawrev-3310	1353	31	)	)	PUNCT
inlawrev-3310	1353	32	whether	whether	SCONJ
inlawrev-3310	1353	33	the	the	DET
inlawrev-3310	1353	34	indiana	indiana	PROPN
inlawrev-3310	1353	35	gross	gross	ADJ
inlawrev-3310	1353	36	retail	retail	ADJ
inlawrev-3310	1353	37	tax	tax	NOUN
inlawrev-3310	1353	38	,	,	PUNCT
inlawrev-3310	1353	39	as	as	SCONJ
inlawrev-3310	1353	40	applied	apply	VERB
inlawrev-3310	1353	41	to	to	ADP
inlawrev-3310	1353	42	vending	vend	VERB
inlawrev-3310	1353	43	machine	machine	NOUN
inlawrev-3310	1353	44	operators	operator	NOUN
inlawrev-3310	1353	45	,	,	PUNCT
inlawrev-3310	1353	46	violated	violate	VERB
inlawrev-3310	1353	47	the	the	DET
inlawrev-3310	1353	48	equal	equal	ADJ
inlawrev-3310	1353	49	privileges	privilege	NOUN
inlawrev-3310	1353	50	or	or	CCONJ
inlawrev-3310	1353	51	immunities	immunity	NOUN
inlawrev-3310	1353	52	clause	clause	NOUN
inlawrev-3310	1353	53	of	of	ADP
inlawrev-3310	1353	54	the	the	DET
inlawrev-3310	1353	55	indiana	indiana	PROPN
inlawrev-3310	1353	56	constitution	constitution	NOUN
inlawrev-3310	1353	57	or	or	CCONJ
inlawrev-3310	1353	58	the	the	DET
inlawrev-3310	1353	59	equal	equal	ADJ
inlawrev-3310	1353	60	protection	protection	NOUN
inlawrev-3310	1353	61	clause	clause	NOUN
inlawrev-3310	1353	62	of	of	ADP
inlawrev-3310	1353	63	the	the	DET
inlawrev-3310	1353	64	federal	federal	ADJ
inlawrev-3310	1353	65	constitution	constitution	NOUN
inlawrev-3310	1353	66	.	.	PUNCT
inlawrev-3310	1354	1	with	with	ADP
inlawrev-3310	1354	2	respect	respect	NOUN
inlawrev-3310	1354	3	to	to	ADP
inlawrev-3310	1354	4	the	the	DET
inlawrev-3310	1354	5	first	first	ADJ
inlawrev-3310	1354	6	issue	issue	NOUN
inlawrev-3310	1354	7	,	,	PUNCT
inlawrev-3310	1354	8	the	the	DET
inlawrev-3310	1354	9	court	court	NOUN
inlawrev-3310	1354	10	stated	state	VERB
inlawrev-3310	1354	11	that	that	SCONJ
inlawrev-3310	1354	12	the	the	DET
inlawrev-3310	1354	13	plain	plain	ADJ
inlawrev-3310	1354	14	language	language	NOUN
inlawrev-3310	1354	15	of	of	ADP
inlawrev-3310	1354	16	the	the	DET
inlawrev-3310	1354	17	407	407	NUM
inlawrev-3310	1354	18	.	.	PUNCT
inlawrev-3310	1355	1	"	"	PUNCT
inlawrev-3310	1355	2	food	food	NOUN
inlawrev-3310	1355	3	for	for	ADP
inlawrev-3310	1355	4	human	human	ADJ
inlawrev-3310	1355	5	consumption	consumption	NOUN
inlawrev-3310	1355	6	"	"	PUNCT
inlawrev-3310	1355	7	included	include	VERB
inlawrev-3310	1355	8	:	:	PUNCT
inlawrev-3310	1355	9	(	(	PUNCT
inlawrev-3310	1355	10	1	1	X
inlawrev-3310	1355	11	)	)	PUNCT
inlawrev-3310	1355	12	cereals	cereal	NOUN
inlawrev-3310	1355	13	and	and	CCONJ
inlawrev-3310	1355	14	cereal	cereal	NOUN
inlawrev-3310	1355	15	products	product	NOUN
inlawrev-3310	1355	16	;	;	PUNCT
inlawrev-3310	1355	17	(	(	PUNCT
inlawrev-3310	1355	18	2	2	X
inlawrev-3310	1355	19	)	)	PUNCT
inlawrev-3310	1355	20	milk	milk	NOUN
inlawrev-3310	1355	21	and	and	CCONJ
inlawrev-3310	1355	22	milk	milk	NOUN
inlawrev-3310	1355	23	products	product	NOUN
inlawrev-3310	1355	24	,	,	PUNCT
inlawrev-3310	1355	25	including	include	VERB
inlawrev-3310	1355	26	ice	ice	NOUN
inlawrev-3310	1355	27	cream	cream	NOUN
inlawrev-3310	1355	28	;	;	PUNCT
inlawrev-3310	1355	29	(	(	PUNCT
inlawrev-3310	1355	30	3	3	X
inlawrev-3310	1355	31	)	)	PUNCT
inlawrev-3310	1355	32	meat	meat	NOUN
inlawrev-3310	1355	33	and	and	CCONJ
inlawrev-3310	1355	34	meat	meat	NOUN
inlawrev-3310	1355	35	products	product	NOUN
inlawrev-3310	1355	36	;	;	PUNCT
inlawrev-3310	1355	37	(	(	PUNCT
inlawrev-3310	1355	38	4	4	X
inlawrev-3310	1355	39	)	)	PUNCT
inlawrev-3310	1355	40	fish	fish	NOUN
inlawrev-3310	1355	41	and	and	CCONJ
inlawrev-3310	1355	42	fish	fish	NOUN
inlawrev-3310	1355	43	products	product	NOUN
inlawrev-3310	1355	44	;	;	PUNCT
inlawrev-3310	1355	45	(	(	PUNCT
inlawrev-3310	1355	46	5	5	X
inlawrev-3310	1355	47	)	)	PUNCT
inlawrev-3310	1355	48	eggs	egg	NOUN
inlawrev-3310	1355	49	and	and	CCONJ
inlawrev-3310	1355	50	egg	egg	NOUN
inlawrev-3310	1355	51	products	product	NOUN
inlawrev-3310	1355	52	;	;	PUNCT
inlawrev-3310	1355	53	(	(	PUNCT
inlawrev-3310	1355	54	6	6	X
inlawrev-3310	1355	55	)	)	PUNCT
inlawrev-3310	1355	56	vegetables	vegetable	NOUN
inlawrev-3310	1355	57	and	and	CCONJ
inlawrev-3310	1355	58	vegetable	vegetable	NOUN
inlawrev-3310	1355	59	products	product	NOUN
inlawrev-3310	1355	60	;	;	PUNCT
inlawrev-3310	1355	61	(	(	PUNCT
inlawrev-3310	1355	62	7	7	X
inlawrev-3310	1355	63	)	)	PUNCT
inlawrev-3310	1355	64	fruit	fruit	NOUN
inlawrev-3310	1355	65	and	and	CCONJ
inlawrev-3310	1355	66	fruit	fruit	NOUN
inlawrev-3310	1355	67	products	product	NOUN
inlawrev-3310	1355	68	,	,	PUNCT
inlawrev-3310	1355	69	including	include	VERB
inlawrev-3310	1355	70	fruit	fruit	NOUN
inlawrev-3310	1355	71	juices	juice	NOUN
inlawrev-3310	1355	72	;	;	PUNCT
inlawrev-3310	1355	73	(	(	PUNCT
inlawrev-3310	1355	74	8)	8)	NUM
inlawrev-3310	1355	75	sugar	sugar	NOUN
inlawrev-3310	1355	76	,	,	PUNCT
inlawrev-3310	1355	77	sugar	sugar	NOUN
inlawrev-3310	1355	78	substitutes	substitute	NOUN
inlawrev-3310	1355	79	,	,	PUNCT
inlawrev-3310	1355	80	and	and	CCONJ
inlawrev-3310	1355	81	sugar	sugar	NOUN
inlawrev-3310	1355	82	products	product	NOUN
inlawrev-3310	1355	83	;	;	PUNCT
inlawrev-3310	1355	84	(	(	PUNCT
inlawrev-3310	1355	85	9	9	X
inlawrev-3310	1355	86	)	)	PUNCT
inlawrev-3310	1355	87	coffee	coffee	NOUN
inlawrev-3310	1355	88	and	and	CCONJ
inlawrev-3310	1355	89	coffee	coffee	NOUN
inlawrev-3310	1355	90	substitutes	substitute	NOUN
inlawrev-3310	1355	91	;	;	PUNCT
inlawrev-3310	1355	92	(	(	PUNCT
inlawrev-3310	1355	93	1	1	NUM
inlawrev-3310	1355	94	0	0	NUM
inlawrev-3310	1355	95	)	)	PUNCT
inlawrev-3310	1355	96	tea	tea	NOUN
inlawrev-3310	1355	97	,	,	PUNCT
inlawrev-3310	1355	98	cocoa	cocoa	NOUN
inlawrev-3310	1355	99	,	,	PUNCT
inlawrev-3310	1355	100	and	and	CCONJ
inlawrev-3310	1355	101	cocoa	cocoa	NOUN
inlawrev-3310	1355	102	products	product	NOUN
inlawrev-3310	1355	103	;	;	PUNCT
inlawrev-3310	1355	104	(	(	PUNCT
inlawrev-3310	1355	105	11	11	NUM
inlawrev-3310	1355	106	)	)	PUNCT
inlawrev-3310	1355	107	spices	spice	NOUN
inlawrev-3310	1355	108	,	,	PUNCT
inlawrev-3310	1355	109	condiments	condiment	NOUN
inlawrev-3310	1355	110	,	,	PUNCT
inlawrev-3310	1355	111	extracts	extract	NOUN
inlawrev-3310	1355	112	,	,	PUNCT
inlawrev-3310	1355	113	and	and	CCONJ
inlawrev-3310	1355	114	salt	salt	NOUN
inlawrev-3310	1355	115	;	;	PUNCT
inlawrev-3310	1355	116	(	(	PUNCT
inlawrev-3310	1355	117	12	12	NUM
inlawrev-3310	1355	118	)	)	PUNCT
inlawrev-3310	1355	119	oleomargarine	oleomargarine	NOUN
inlawrev-3310	1355	120	;	;	PUNCT
inlawrev-3310	1355	121	and	and	CCONJ
inlawrev-3310	1355	122	(	(	PUNCT
inlawrev-3310	1355	123	13	13	NUM
inlawrev-3310	1355	124	)	)	PUNCT
inlawrev-3310	1355	125	natural	natural	ADJ
inlawrev-3310	1355	126	spring	spring	NOUN
inlawrev-3310	1355	127	water	water	NOUN
inlawrev-3310	1355	128	.	.	PUNCT
inlawrev-3310	1356	1	i	i	PRON
inlawrev-3310	1356	2	d.	d.	PROPN
inlawrev-3310	1356	3	(	(	PUNCT
inlawrev-3310	1356	4	citing	cite	VERB
inlawrev-3310	1356	5	ind	ind	NOUN
inlawrev-3310	1356	6	.	.	PUNCT
inlawrev-3310	1357	1	code	code	PROPN
inlawrev-3310	1357	2	ann	ann	PROPN
inlawrev-3310	1357	3	.	.	PUNCT
inlawrev-3310	1358	1	§	§	PROPN
inlawrev-3310	1358	2	6	6	NUM
inlawrev-3310	1358	3	-	-	SYM
inlawrev-3310	1358	4	2.5	2.5	NUM
inlawrev-3310	1358	5	-	-	PUNCT
inlawrev-3310	1358	6	5	5	NUM
inlawrev-3310	1358	7	-	-	PUNCT
inlawrev-3310	1358	8	20(b	20(b	NUM
inlawrev-3310	1358	9	)	)	PUNCT
inlawrev-3310	1358	10	)	)	PUNCT
inlawrev-3310	1358	11	.	.	PUNCT
inlawrev-3310	1359	1	408	408	NUM
inlawrev-3310	1359	2	.	.	PUNCT
inlawrev-3310	1360	1	food	food	NOUN
inlawrev-3310	1360	2	items	item	NOUN
inlawrev-3310	1360	3	that	that	PRON
inlawrev-3310	1360	4	remain	remain	VERB
inlawrev-3310	1360	5	subject	subject	ADJ
inlawrev-3310	1360	6	to	to	ADP
inlawrev-3310	1360	7	taxation	taxation	NOUN
inlawrev-3310	1360	8	include	include	VERB
inlawrev-3310	1360	9	:	:	PUNCT
inlawrev-3310	1360	10	(	(	PUNCT
inlawrev-3310	1360	11	1	1	X
inlawrev-3310	1360	12	)	)	PUNCT
inlawrev-3310	1360	13	candy	candy	NOUN
inlawrev-3310	1360	14	,	,	PUNCT
inlawrev-3310	1360	15	confectionery	confectionery	NOUN
inlawrev-3310	1360	16	,	,	PUNCT
inlawrev-3310	1360	17	and	and	CCONJ
inlawrev-3310	1360	18	chewing	chew	VERB
inlawrev-3310	1360	19	gum	gum	NOUN
inlawrev-3310	1360	20	;	;	PUNCT
inlawrev-3310	1360	21	(	(	PUNCT
inlawrev-3310	1360	22	2	2	X
inlawrev-3310	1360	23	)	)	PUNCT
inlawrev-3310	1360	24	alcoholic	alcoholic	ADJ
inlawrev-3310	1360	25	beverages	beverage	NOUN
inlawrev-3310	1360	26	;	;	PUNCT
inlawrev-3310	1360	27	(	(	PUNCT
inlawrev-3310	1360	28	3	3	X
inlawrev-3310	1360	29	)	)	PUNCT
inlawrev-3310	1360	30	cocktail	cocktail	NOUN
inlawrev-3310	1360	31	mixes	mix	NOUN
inlawrev-3310	1360	32	;	;	PUNCT
inlawrev-3310	1360	33	(	(	PUNCT
inlawrev-3310	1360	34	4	4	X
inlawrev-3310	1360	35	)	)	PUNCT
inlawrev-3310	1360	36	soft	soft	ADJ
inlawrev-3310	1360	37	drinks	drink	NOUN
inlawrev-3310	1360	38	,	,	PUNCT
inlawrev-3310	1360	39	sodas	soda	NOUN
inlawrev-3310	1360	40	,	,	PUNCT
inlawrev-3310	1360	41	and	and	CCONJ
inlawrev-3310	1360	42	other	other	ADJ
inlawrev-3310	1360	43	similar	similar	ADJ
inlawrev-3310	1360	44	beverages	beverage	NOUN
inlawrev-3310	1360	45	;	;	PUNCT
inlawrev-3310	1360	46	(	(	PUNCT
inlawrev-3310	1360	47	5	5	X
inlawrev-3310	1360	48	)	)	PUNCT
inlawrev-3310	1360	49	medicines	medicine	NOUN
inlawrev-3310	1360	50	,	,	PUNCT
inlawrev-3310	1360	51	tonics	tonic	NOUN
inlawrev-3310	1360	52	,	,	PUNCT
inlawrev-3310	1360	53	vitamins	vitamin	NOUN
inlawrev-3310	1360	54	,	,	PUNCT
inlawrev-3310	1360	55	and	and	CCONJ
inlawrev-3310	1360	56	other	other	ADJ
inlawrev-3310	1360	57	dietary	dietary	ADJ
inlawrev-3310	1360	58	supplements	supplement	NOUN
inlawrev-3310	1360	59	;	;	PUNCT
inlawrev-3310	1360	60	(	(	PUNCT
inlawrev-3310	1360	61	6	6	X
inlawrev-3310	1360	62	)	)	PUNCT
inlawrev-3310	1360	63	water	water	NOUN
inlawrev-3310	1360	64	(	(	PUNCT
inlawrev-3310	1360	65	except	except	SCONJ
inlawrev-3310	1360	66	natural	natural	ADJ
inlawrev-3310	1360	67	spring	spring	NOUN
inlawrev-3310	1360	68	water	water	NOUN
inlawrev-3310	1360	69	)	)	PUNCT
inlawrev-3310	1360	70	,	,	PUNCT
inlawrev-3310	1360	71	mineral	mineral	NOUN
inlawrev-3310	1360	72	water	water	NOUN
inlawrev-3310	1360	73	,	,	PUNCT
inlawrev-3310	1360	74	carbonated	carbonated	ADJ
inlawrev-3310	1360	75	water	water	NOUN
inlawrev-3310	1360	76	,	,	PUNCT
inlawrev-3310	1360	77	and	and	CCONJ
inlawrev-3310	1360	78	ice	ice	NOUN
inlawrev-3310	1360	79	;	;	PUNCT
inlawrev-3310	1360	80	(	(	PUNCT
inlawrev-3310	1360	81	7	7	X
inlawrev-3310	1360	82	)	)	PUNCT
inlawrev-3310	1360	83	pet	pet	ADJ
inlawrev-3310	1360	84	food	food	NOUN
inlawrev-3310	1360	85	;	;	PUNCT
inlawrev-3310	1360	86	(	(	PUNCT
inlawrev-3310	1360	87	8)	8)	NUM
inlawrev-3310	1360	88	food	food	NOUN
inlawrev-3310	1360	89	furnished	furnish	VERB
inlawrev-3310	1360	90	,	,	PUNCT
inlawrev-3310	1360	91	prepared	prepare	VERB
inlawrev-3310	1360	92	,	,	PUNCT
inlawrev-3310	1360	93	or	or	CCONJ
inlawrev-3310	1360	94	served	serve	VERB
inlawrev-3310	1360	95	for	for	ADP
inlawrev-3310	1360	96	consumption	consumption	NOUN
inlawrev-3310	1360	97	at	at	ADP
inlawrev-3310	1360	98	a	a	DET
inlawrev-3310	1360	99	location	location	NOUN
inlawrev-3310	1360	100	,	,	PUNCT
inlawrev-3310	1360	101	or	or	CCONJ
inlawrev-3310	1360	102	on	on	ADP
inlawrev-3310	1360	103	equipment	equipment	NOUN
inlawrev-3310	1360	104	,	,	PUNCT
inlawrev-3310	1360	105	provided	provide	VERB
inlawrev-3310	1360	106	by	by	ADP
inlawrev-3310	1360	107	the	the	DET
inlawrev-3310	1360	108	retail	retail	ADJ
inlawrev-3310	1360	109	merchant	merchant	NOUN
inlawrev-3310	1360	110	;	;	PUNCT
inlawrev-3310	1360	111	(	(	PUNCT
inlawrev-3310	1360	112	9	9	X
inlawrev-3310	1360	113	)	)	PUNCT
inlawrev-3310	1360	114	meals	meal	NOUN
inlawrev-3310	1360	115	served	serve	VERB
inlawrev-3310	1360	116	by	by	ADP
inlawrev-3310	1360	117	a	a	DET
inlawrev-3310	1360	118	retail	retail	ADJ
inlawrev-3310	1360	119	merchant	merchant	NOUN
inlawrev-3310	1360	120	off	off	ADP
inlawrev-3310	1360	121	the	the	DET
inlawrev-3310	1360	122	merchant	merchant	NOUN
inlawrev-3310	1360	123	's	's	PART
inlawrev-3310	1360	124	premises	premise	NOUN
inlawrev-3310	1360	125	,	,	PUNCT
inlawrev-3310	1360	126	(	(	PUNCT
inlawrev-3310	1360	127	10	10	NUM
inlawrev-3310	1360	128	)	)	PUNCT
inlawrev-3310	1360	129	food	food	NOUN
inlawrev-3310	1360	130	sold	sell	VERB
inlawrev-3310	1360	131	by	by	ADP
inlawrev-3310	1360	132	a	a	DET
inlawrev-3310	1360	133	retail	retail	ADJ
inlawrev-3310	1360	134	merchant	merchant	NOUN
inlawrev-3310	1360	135	who	who	PRON
inlawrev-3310	1360	136	ordinarily	ordinarily	ADV
inlawrev-3310	1360	137	bags	bag	VERB
inlawrev-3310	1360	138	,	,	PUNCT
inlawrev-3310	1360	139	wraps	wrap	NOUN
inlawrev-3310	1360	140	,	,	PUNCT
inlawrev-3310	1360	141	or	or	CCONJ
inlawrev-3310	1360	142	packages	package	VERB
inlawrev-3310	1360	143	the	the	DET
inlawrev-3310	1360	144	food	food	NOUN
inlawrev-3310	1360	145	for	for	ADP
inlawrev-3310	1360	146	immediate	immediate	ADJ
inlawrev-3310	1360	147	consumption	consumption	NOUN
inlawrev-3310	1360	148	on	on	ADP
inlawrev-3310	1360	149	or	or	CCONJ
inlawrev-3310	1360	150	near	near	ADP
inlawrev-3310	1360	151	the	the	DET
inlawrev-3310	1360	152	merchant	merchant	NOUN
inlawrev-3310	1360	153	's	's	PART
inlawrev-3310	1360	154	premise	premise	NOUN
inlawrev-3310	1360	155	;	;	PUNCT
inlawrev-3310	1360	156	*	*	NOUN
inlawrev-3310	1360	157	,	,	PUNCT
inlawrev-3310	1360	158	including	include	VERB
inlawrev-3310	1360	159	food	food	NOUN
inlawrev-3310	1360	160	sold	sell	VERB
inlawrev-3310	1360	161	on	on	ADP
inlawrev-3310	1360	162	a	a	DET
inlawrev-3310	1360	163	"	"	PUNCT
inlawrev-3310	1360	164	take	take	VERB
inlawrev-3310	1360	165	out	out	ADP
inlawrev-3310	1360	166	"	"	PUNCT
inlawrev-3310	1360	167	or	or	CCONJ
inlawrev-3310	1360	168	"	"	PUNCT
inlawrev-3310	1360	169	to	to	PART
inlawrev-3310	1360	170	go	go	VERB
inlawrev-3310	1360	171	"	"	PUNCT
inlawrev-3310	1360	172	basis	basis	NOUN
inlawrev-3310	1360	173	;	;	PUNCT
inlawrev-3310	1360	174	and	and	CCONJ
inlawrev-3310	1360	175	(	(	PUNCT
inlawrev-3310	1360	176	11	11	NUM
inlawrev-3310	1360	177	)	)	PUNCT
inlawrev-3310	1360	178	food	food	NOUN
inlawrev-3310	1360	179	sold	sell	VERB
inlawrev-3310	1360	180	through	through	ADP
inlawrev-3310	1360	181	a	a	DET
inlawrev-3310	1360	182	vending	vend	VERB
inlawrev-3310	1360	183	machine	machine	NOUN
inlawrev-3310	1360	184	or	or	CCONJ
inlawrev-3310	1360	185	by	by	ADP
inlawrev-3310	1360	186	a	a	DET
inlawrev-3310	1360	187	street	street	NOUN
inlawrev-3310	1360	188	vendor	vendor	NOUN
inlawrev-3310	1360	189	.	.	PUNCT
inlawrev-3310	1361	1	i	i	PRON
inlawrev-3310	1361	2	d.	d.	PROPN
inlawrev-3310	1361	3	at	at	ADP
inlawrev-3310	1361	4	1205	1205	NUM
inlawrev-3310	1361	5	-	-	SYM
inlawrev-3310	1361	6	06	06	NUM
inlawrev-3310	1361	7	(	(	PUNCT
inlawrev-3310	1361	8	citing	cite	VERB
inlawrev-3310	1361	9	ind	ind	NOUN
inlawrev-3310	1361	10	.	.	PUNCT
inlawrev-3310	1362	1	code	code	PROPN
inlawrev-3310	1362	2	ann	ann	PROPN
inlawrev-3310	1362	3	.	.	PUNCT
inlawrev-3310	1363	1	§	§	PROPN
inlawrev-3310	1363	2	6	6	NUM
inlawrev-3310	1363	3	-	-	SYM
inlawrev-3310	1363	4	2.5	2.5	NUM
inlawrev-3310	1363	5	-	-	PUNCT
inlawrev-3310	1363	6	5	5	NUM
inlawrev-3310	1363	7	-	-	PUNCT
inlawrev-3310	1363	8	20(c	20(c	NUM
inlawrev-3310	1363	9	)	)	PUNCT
inlawrev-3310	1363	10	)	)	PUNCT
inlawrev-3310	1363	11	.	.	PUNCT
inlawrev-3310	1364	1	409	409	NUM
inlawrev-3310	1364	2	.	.	PUNCT
inlawrev-3310	1365	1	i	i	PRON
inlawrev-3310	1365	2	d	d	PROPN
inlawrev-3310	1365	3	at	at	ADP
inlawrev-3310	1365	4	1206	1206	NUM
inlawrev-3310	1365	5	(	(	PUNCT
inlawrev-3310	1365	6	citing	cite	VERB
inlawrev-3310	1365	7	ind	ind	NOUN
inlawrev-3310	1365	8	.	.	PUNCT
inlawrev-3310	1366	1	code	code	PROPN
inlawrev-3310	1366	2	ann	ann	PROPN
inlawrev-3310	1366	3	.	.	PUNCT
inlawrev-3310	1367	1	§	§	PROPN
inlawrev-3310	1367	2	§	§	PROPN
inlawrev-3310	1367	3	6	6	NUM
inlawrev-3310	1367	4	-	-	SYM
inlawrev-3310	1367	5	2.5	2.5	NUM
inlawrev-3310	1367	6	-	-	PUNCT
inlawrev-3310	1367	7	2	2	NUM
inlawrev-3310	1367	8	-	-	SYM
inlawrev-3310	1367	9	1	1	NUM
inlawrev-3310	1367	10	,	,	PUNCT
inlawrev-3310	1367	11	6	6	NUM
inlawrev-3310	1367	12	-	-	SYM
inlawrev-3310	1367	13	2.5	2.5	NUM
inlawrev-3310	1367	14	-	-	PUNCT
inlawrev-3310	1367	15	4	4	NUM
inlawrev-3310	1367	16	-	-	SYM
inlawrev-3310	1367	17	1	1	NUM
inlawrev-3310	1367	18	(	(	PUNCT
inlawrev-3310	1367	19	west	west	NOUN
inlawrev-3310	1367	20	1989	1989	NUM
inlawrev-3310	1367	21	)	)	PUNCT
inlawrev-3310	1367	22	)	)	PUNCT
inlawrev-3310	1367	23	.	.	PUNCT
inlawrev-3310	1368	1	1998	1998	NUM
inlawrev-3310	1368	2	]	]	PUNCT
inlawrev-3310	1368	3	taxation	taxation	NOUN
inlawrev-3310	1368	4	825	825	NUM
inlawrev-3310	1368	5	statute	statute	NOUN
inlawrev-3310	1368	6	shows	show	VERB
inlawrev-3310	1368	7	that	that	SCONJ
inlawrev-3310	1368	8	vending	vend	VERB
inlawrev-3310	1368	9	machine	machine	NOUN
inlawrev-3310	1368	10	sales	sale	NOUN
inlawrev-3310	1368	11	are	be	AUX
inlawrev-3310	1368	12	not	not	PART
inlawrev-3310	1368	13	exempt	exempt	ADJ
inlawrev-3310	1368	14	from	from	ADP
inlawrev-3310	1368	15	the	the	DET
inlawrev-3310	1368	16	indiana	indiana	PROPN
inlawrev-3310	1368	17	sales	sale	NOUN
inlawrev-3310	1368	18	tax	tax	NOUN
inlawrev-3310	1368	19	,	,	PUNCT
inlawrev-3310	1368	20	because	because	SCONJ
inlawrev-3310	1368	21	"	"	PUNCT
inlawrev-3310	1368	22	food	food	NOUN
inlawrev-3310	1368	23	sold	sell	VERB
inlawrev-3310	1368	24	through	through	ADP
inlawrev-3310	1368	25	a	a	DET
inlawrev-3310	1368	26	vending	vend	VERB
inlawrev-3310	1368	27	machine	machine	NOUN
inlawrev-3310	1368	28	"	"	PUNCT
inlawrev-3310	1368	29	is	be	AUX
inlawrev-3310	1368	30	specifically	specifically	ADV
inlawrev-3310	1368	31	excluded	exclude	VERB
inlawrev-3310	1368	32	from	from	ADP
inlawrev-3310	1368	33	the	the	DET
inlawrev-3310	1368	34	definition	definition	NOUN
inlawrev-3310	1368	35	of	of	ADP
inlawrev-3310	1368	36	"	"	PUNCT
inlawrev-3310	1368	37	food	food	NOUN
inlawrev-3310	1368	38	for	for	ADP
inlawrev-3310	1368	39	human	human	ADJ
inlawrev-3310	1368	40	consumption	consumption	NOUN
inlawrev-3310	1368	41	.	.	PUNCT
inlawrev-3310	1369	1	"*'^	"*'^	VERB
inlawrev-3310	1369	2	with	with	ADP
inlawrev-3310	1369	3	respect	respect	NOUN
inlawrev-3310	1369	4	to	to	ADP
inlawrev-3310	1369	5	the	the	DET
inlawrev-3310	1369	6	issue	issue	NOUN
inlawrev-3310	1369	7	involving	involve	VERB
inlawrev-3310	1369	8	the	the	DET
inlawrev-3310	1369	9	equal	equal	ADJ
inlawrev-3310	1369	10	privileges	privilege	NOUN
inlawrev-3310	1369	11	or	or	CCONJ
inlawrev-3310	1369	12	immunities	immunity	NOUN
inlawrev-3310	1369	13	clause	clause	NOUN
inlawrev-3310	1369	14	of	of	ADP
inlawrev-3310	1369	15	the	the	DET
inlawrev-3310	1369	16	indiana	indiana	PROPN
inlawrev-3310	1369	17	constitution	constitution	PROPN
inlawrev-3310	1369	18	and	and	CCONJ
inlawrev-3310	1369	19	the	the	DET
inlawrev-3310	1369	20	equal	equal	ADJ
inlawrev-3310	1369	21	protection	protection	NOUN
inlawrev-3310	1369	22	clause	clause	PROPN
inlawrev-3310	1369	23	ofthe	ofthe	ADJ
inlawrev-3310	1369	24	federal	federal	ADJ
inlawrev-3310	1369	25	constitution	constitution	NOUN
inlawrev-3310	1369	26	,	,	PUNCT
inlawrev-3310	1369	27	the	the	DET
inlawrev-3310	1369	28	court	court	NOUN
inlawrev-3310	1369	29	observed	observe	VERB
inlawrev-3310	1369	30	that	that	SCONJ
inlawrev-3310	1369	31	the	the	DET
inlawrev-3310	1369	32	indiana	indiana	PROPN
inlawrev-3310	1369	33	constitution	constitution	PROPN
inlawrev-3310	1369	34	states	state	VERB
inlawrev-3310	1369	35	:	:	PUNCT
inlawrev-3310	1369	36	"	"	PUNCT
inlawrev-3310	1369	37	the	the	DET
inlawrev-3310	1369	38	general	general	ADJ
inlawrev-3310	1369	39	assembly	assembly	NOUN
inlawrev-3310	1369	40	shall	shall	AUX
inlawrev-3310	1369	41	not	not	PART
inlawrev-3310	1369	42	grant	grant	VERB
inlawrev-3310	1369	43	to	to	ADP
inlawrev-3310	1369	44	any	any	DET
inlawrev-3310	1369	45	citizen	citizen	NOUN
inlawrev-3310	1369	46	,	,	PUNCT
inlawrev-3310	1369	47	or	or	CCONJ
inlawrev-3310	1369	48	class	class	NOUN
inlawrev-3310	1369	49	of	of	ADP
inlawrev-3310	1369	50	citizens	citizen	NOUN
inlawrev-3310	1369	51	,	,	PUNCT
inlawrev-3310	1369	52	privileges	privilege	NOUN
inlawrev-3310	1369	53	or	or	CCONJ
inlawrev-3310	1369	54	immunities	immunity	NOUN
inlawrev-3310	1369	55	,	,	PUNCT
inlawrev-3310	1369	56	w^hich	w^hich	ADV
inlawrev-3310	1369	57	,	,	PUNCT
inlawrev-3310	1369	58	upon	upon	SCONJ
inlawrev-3310	1369	59	the	the	DET
inlawrev-3310	1369	60	same	same	ADJ
inlawrev-3310	1369	61	terms	term	NOUN
inlawrev-3310	1369	62	,	,	PUNCT
inlawrev-3310	1369	63	shall	shall	AUX
inlawrev-3310	1369	64	not	not	PART
inlawrev-3310	1369	65	equally	equally	ADV
inlawrev-3310	1369	66	belong	belong	VERB
inlawrev-3310	1369	67	to	to	ADP
inlawrev-3310	1369	68	all	all	DET
inlawrev-3310	1369	69	citizens	citizen	NOUN
inlawrev-3310	1369	70	.	.	PUNCT
inlawrev-3310	1370	1	"	"	PUNCT
inlawrev-3310	1370	2	*	*	PUNCT
inlawrev-3310	1370	3	"	"	PUNCT
inlawrev-3310	1370	4	then	then	ADV
inlawrev-3310	1370	5	,	,	PUNCT
inlawrev-3310	1370	6	the	the	DET
inlawrev-3310	1370	7	court	court	NOUN
inlawrev-3310	1370	8	stated	state	VERB
inlawrev-3310	1370	9	that	that	SCONJ
inlawrev-3310	1370	10	there	there	PRON
inlawrev-3310	1370	11	was	be	VERB
inlawrev-3310	1370	12	a	a	DET
inlawrev-3310	1370	13	two	two	NUM
inlawrev-3310	1370	14	-	-	PUNCT
inlawrev-3310	1370	15	step	step	NOUN
inlawrev-3310	1370	16	analysis	analysis	NOUN
inlawrev-3310	1370	17	in	in	ADP
inlawrev-3310	1370	18	determining	determine	VERB
inlawrev-3310	1370	19	the	the	DET
inlawrev-3310	1370	20	constitutionality	constitutionality	NOUN
inlawrev-3310	1370	21	of	of	ADP
inlawrev-3310	1370	22	a	a	DET
inlawrev-3310	1370	23	statute	statute	NOUN
inlawrev-3310	1370	24	granting	grant	VERB
inlawrev-3310	1370	25	unequal	unequal	ADJ
inlawrev-3310	1370	26	privileges	privilege	NOUN
inlawrev-3310	1370	27	or	or	CCONJ
inlawrev-3310	1370	28	immunities	immunity	NOUN
inlawrev-3310	1370	29	.	.	PUNCT
inlawrev-3310	1371	1	'*'^	'*'^	PROPN
inlawrev-3310	1371	2	the	the	DET
inlawrev-3310	1371	3	court	court	NOUN
inlawrev-3310	1371	4	stated	state	VERB
inlawrev-3310	1371	5	that	that	SCONJ
inlawrev-3310	1371	6	,	,	PUNCT
inlawrev-3310	1371	7	"	"	PUNCT
inlawrev-3310	1371	8	[	[	X
inlawrev-3310	1371	9	fjirst	fjirst	X
inlawrev-3310	1371	10	,	,	PUNCT
inlawrev-3310	1371	11	the	the	DET
inlawrev-3310	1371	12	disparate	disparate	ADJ
inlawrev-3310	1371	13	treatment	treatment	NOUN
inlawrev-3310	1371	14	'	'	PUNCT
inlawrev-3310	1371	15	must	must	AUX
inlawrev-3310	1371	16	be	be	AUX
inlawrev-3310	1371	17	reasonably	reasonably	ADV
inlawrev-3310	1371	18	related	relate	VERB
inlawrev-3310	1371	19	to	to	ADP
inlawrev-3310	1371	20	inherent	inherent	ADJ
inlawrev-3310	1371	21	characteristics	characteristic	NOUN
inlawrev-3310	1371	22	which	which	PRON
inlawrev-3310	1371	23	distinguish	distinguish	VERB
inlawrev-3310	1371	24	the	the	DET
inlawrev-3310	1371	25	unequally	unequally	ADV
inlawrev-3310	1371	26	treated	treat	VERB
inlawrev-3310	1371	27	classes	class	NOUN
inlawrev-3310	1371	28	.	.	PUNCT
inlawrev-3310	1371	29	'	'	PUNCT
inlawrev-3310	1372	1	second	second	ADV
inlawrev-3310	1372	2	,	,	PUNCT
inlawrev-3310	1372	3	those	those	PRON
inlawrev-3310	1372	4	similarly	similarly	ADV
inlawrev-3310	1372	5	situated	situate	VERB
inlawrev-3310	1372	6	must	must	AUX
inlawrev-3310	1372	7	be	be	AUX
inlawrev-3310	1372	8	given	give	VERB
inlawrev-3310	1372	9	the	the	DET
inlawrev-3310	1372	10	same	same	ADJ
inlawrev-3310	1372	11	preferential	preferential	ADJ
inlawrev-3310	1372	12	treatment	treatment	NOUN
inlawrev-3310	1372	13	—	—	PUNCT
inlawrev-3310	1372	14	uniformly	uniformly	ADV
inlawrev-3310	1372	15	and	and	CCONJ
inlawrev-3310	1372	16	equally	equally	ADV
inlawrev-3310	1372	17	.	.	PUNCT
inlawrev-3310	1372	18	"'*'^	"'*'^	PUNCT
inlawrev-3310	1373	1	under	under	ADP
inlawrev-3310	1373	2	this	this	DET
inlawrev-3310	1373	3	two	two	NUM
inlawrev-3310	1373	4	-	-	PUNCT
inlawrev-3310	1373	5	step	step	NOUN
inlawrev-3310	1373	6	process	process	NOUN
inlawrev-3310	1373	7	,	,	PUNCT
inlawrev-3310	1373	8	the	the	DET
inlawrev-3310	1373	9	court	court	NOUN
inlawrev-3310	1373	10	first	first	ADV
inlawrev-3310	1373	11	determined	determine	VERB
inlawrev-3310	1373	12	whether	whether	SCONJ
inlawrev-3310	1373	13	the	the	DET
inlawrev-3310	1373	14	exclusion	exclusion	NOUN
inlawrev-3310	1373	15	of	of	ADP
inlawrev-3310	1373	16	vending	vend	VERB
inlawrev-3310	1373	17	machine	machine	NOUN
inlawrev-3310	1373	18	sales	sale	NOUN
inlawrev-3310	1373	19	from	from	ADP
inlawrev-3310	1373	20	the	the	DET
inlawrev-3310	1373	21	exemption	exemption	NOUN
inlawrev-3310	1373	22	is	be	AUX
inlawrev-3310	1373	23	reasonably	reasonably	ADV
inlawrev-3310	1373	24	related	related	ADJ
inlawrev-3310	1373	25	to	to	ADP
inlawrev-3310	1373	26	their	their	PRON
inlawrev-3310	1373	27	distinctive	distinctive	ADJ
inlawrev-3310	1373	28	characteristics	characteristic	NOUN
inlawrev-3310	1373	29	,	,	PUNCT
inlawrev-3310	1373	30	and	and	CCONJ
inlawrev-3310	1373	31	the	the	DET
inlawrev-3310	1373	32	court	court	NOUN
inlawrev-3310	1373	33	stated	state	VERB
inlawrev-3310	1373	34	that	that	SCONJ
inlawrev-3310	1373	35	the	the	DET
inlawrev-3310	1373	36	exclusion	exclusion	NOUN
inlawrev-3310	1373	37	was	be	AUX
inlawrev-3310	1373	38	reasonably	reasonably	ADV
inlawrev-3310	1373	39	related	related	ADJ
inlawrev-3310	1373	40	to	to	ADP
inlawrev-3310	1373	41	these	these	DET
inlawrev-3310	1373	42	distinctive	distinctive	ADJ
inlawrev-3310	1373	43	characteristics	characteristic	NOUN
inlawrev-3310	1373	44	.	.	PUNCT
inlawrev-3310	1373	45	'	'	PUNCT
inlawrev-3310	1374	1	*	*	PUNCT
inlawrev-3310	1374	2	''	''	PUNCT
inlawrev-3310	1374	3	*	*	NOUN
inlawrev-3310	1374	4	the	the	DET
inlawrev-3310	1374	5	court	court	NOUN
inlawrev-3310	1374	6	observed	observe	VERB
inlawrev-3310	1374	7	that	that	SCONJ
inlawrev-3310	1374	8	the	the	DET
inlawrev-3310	1374	9	general	general	ADJ
inlawrev-3310	1374	10	assembly	assembly	NOUN
inlawrev-3310	1374	11	decided	decide	VERB
inlawrev-3310	1374	12	to	to	PART
inlawrev-3310	1374	13	exempt	exempt	VERB
inlawrev-3310	1374	14	only	only	ADV
inlawrev-3310	1374	15	staple	staple	ADJ
inlawrev-3310	1374	16	items	item	NOUN
inlawrev-3310	1374	17	purchased	purchase	VERB
inlawrev-3310	1374	18	while	while	SCONJ
inlawrev-3310	1374	19	grocery	grocery	NOUN
inlawrev-3310	1374	20	shopping	shopping	NOUN
inlawrev-3310	1374	21	,	,	PUNCT
inlawrev-3310	1374	22	which	which	PRON
inlawrev-3310	1374	23	tends	tend	VERB
inlawrev-3310	1374	24	to	to	PART
inlawrev-3310	1374	25	involve	involve	VERB
inlawrev-3310	1374	26	the	the	DET
inlawrev-3310	1374	27	purchase	purchase	NOUN
inlawrev-3310	1374	28	of	of	ADP
inlawrev-3310	1374	29	a	a	DET
inlawrev-3310	1374	30	variety	variety	NOUN
inlawrev-3310	1374	31	of	of	ADP
inlawrev-3310	1374	32	foods	food	NOUN
inlawrev-3310	1374	33	to	to	PART
inlawrev-3310	1374	34	be	be	AUX
inlawrev-3310	1374	35	prepared	prepare	VERB
inlawrev-3310	1374	36	at	at	ADP
inlawrev-3310	1374	37	home	home	NOUN
inlawrev-3310	1374	38	and	and	CCONJ
inlawrev-3310	1374	39	consumed	consume	VERB
inlawrev-3310	1374	40	as	as	ADP
inlawrev-3310	1374	41	part	part	NOUN
inlawrev-3310	1374	42	of	of	ADP
inlawrev-3310	1374	43	meals	meal	NOUN
inlawrev-3310	1374	44	over	over	ADP
inlawrev-3310	1374	45	an	an	DET
inlawrev-3310	1374	46	extended	extended	ADJ
inlawrev-3310	1374	47	period	period	NOUN
inlawrev-3310	1374	48	oftime	oftime	NOUN
inlawrev-3310	1374	49	,	,	PUNCT
inlawrev-3310	1374	50	so	so	SCONJ
inlawrev-3310	1374	51	as	as	SCONJ
inlawrev-3310	1374	52	to	to	PART
inlawrev-3310	1374	53	help	help	VERB
inlawrev-3310	1374	54	less	less	ADV
inlawrev-3310	1374	55	fortunate	fortunate	ADJ
inlawrev-3310	1374	56	individuals	individual	NOUN
inlawrev-3310	1374	57	who	who	PRON
inlawrev-3310	1374	58	are	be	AUX
inlawrev-3310	1374	59	less	less	ADV
inlawrev-3310	1374	60	likely	likely	ADJ
inlawrev-3310	1374	61	to	to	PART
inlawrev-3310	1374	62	spend	spend	VERB
inlawrev-3310	1374	63	their	their	PRON
inlawrev-3310	1374	64	limited	limit	VERB
inlawrev-3310	1374	65	resources	resource	NOUN
inlawrev-3310	1374	66	dining	dine	VERB
inlawrev-3310	1374	67	out	out	ADP
inlawrev-3310	1374	68	or	or	CCONJ
inlawrev-3310	1374	69	on	on	ADP
inlawrev-3310	1374	70	single	single	ADJ
inlawrev-3310	1374	71	-	-	PUNCT
inlawrev-3310	1374	72	portion	portion	NOUN
inlawrev-3310	1374	73	purchases	purchase	NOUN
inlawrev-3310	1374	74	.	.	PUNCT
inlawrev-3310	1375	1	"*'^	"*'^	NOUN
inlawrev-3310	1375	2	the	the	DET
inlawrev-3310	1375	3	court	court	NOUN
inlawrev-3310	1375	4	also	also	ADV
inlawrev-3310	1375	5	observed	observe	VERB
inlawrev-3310	1375	6	that	that	SCONJ
inlawrev-3310	1375	7	taxing	tax	VERB
inlawrev-3310	1375	8	single	single	ADJ
inlawrev-3310	1375	9	-	-	PUNCT
inlawrev-3310	1375	10	serving	serve	VERB
inlawrev-3310	1375	11	portions	portion	NOUN
inlawrev-3310	1375	12	does	do	AUX
inlawrev-3310	1375	13	not	not	PART
inlawrev-3310	1375	14	add	add	VERB
inlawrev-3310	1375	15	to	to	ADP
inlawrev-3310	1375	16	the	the	DET
inlawrev-3310	1375	17	regressivity	regressivity	NOUN
inlawrev-3310	1375	18	of	of	ADP
inlawrev-3310	1375	19	the	the	DET
inlawrev-3310	1375	20	sales	sale	NOUN
inlawrev-3310	1375	21	tax	tax	NOUN
inlawrev-3310	1375	22	,	,	PUNCT
inlawrev-3310	1375	23	and	and	CCONJ
inlawrev-3310	1375	24	exempting	exempt	VERB
inlawrev-3310	1375	25	such	such	ADJ
inlawrev-3310	1375	26	items	item	NOUN
inlawrev-3310	1375	27	would	would	AUX
inlawrev-3310	1375	28	unnecessarily	unnecessarily	ADV
inlawrev-3310	1375	29	decrease	decrease	VERB
inlawrev-3310	1375	30	the	the	DET
inlawrev-3310	1375	31	revenue	revenue	NOUN
inlawrev-3310	1375	32	obtained	obtain	VERB
inlawrev-3310	1375	33	from	from	ADP
inlawrev-3310	1375	34	such	such	DET
inlawrev-3310	1375	35	a	a	DET
inlawrev-3310	1375	36	tax	tax	NOUN
inlawrev-3310	1375	37	.	.	PUNCT
inlawrev-3310	1375	38	'*'^	'*'^	X
inlawrev-3310	1375	39	because	because	SCONJ
inlawrev-3310	1375	40	vending	vend	VERB
inlawrev-3310	1375	41	machine	machine	NOUN
inlawrev-3310	1375	42	sales	sale	NOUN
inlawrev-3310	1375	43	commonly	commonly	ADV
inlawrev-3310	1375	44	involved	involve	VERB
inlawrev-3310	1375	45	isolated	isolated	ADJ
inlawrev-3310	1375	46	purchases	purchase	NOUN
inlawrev-3310	1375	47	of	of	ADP
inlawrev-3310	1375	48	single	single	ADJ
inlawrev-3310	1375	49	-	-	PUNCT
inlawrev-3310	1375	50	serving	serve	VERB
inlawrev-3310	1375	51	,	,	PUNCT
inlawrev-3310	1375	52	prepackaged	prepackaged	ADJ
inlawrev-3310	1375	53	items	item	NOUN
inlawrev-3310	1375	54	,	,	PUNCT
inlawrev-3310	1375	55	most	most	ADV
inlawrev-3310	1375	56	often	often	ADV
inlawrev-3310	1375	57	for	for	ADP
inlawrev-3310	1375	58	immediate	immediate	ADJ
inlawrev-3310	1375	59	consumption	consumption	NOUN
inlawrev-3310	1375	60	,	,	PUNCT
inlawrev-3310	1375	61	the	the	DET
inlawrev-3310	1375	62	general	general	ADJ
inlawrev-3310	1375	63	assembly	assembly	NOUN
inlawrev-3310	1375	64	excluded	exclude	VERB
inlawrev-3310	1375	65	vending	vend	VERB
inlawrev-3310	1375	66	machine	machine	NOUN
inlawrev-3310	1375	67	sales	sale	NOUN
inlawrev-3310	1375	68	from	from	ADP
inlawrev-3310	1375	69	the	the	DET
inlawrev-3310	1375	70	exemption	exemption	NOUN
inlawrev-3310	1375	71	.	.	PUNCT
inlawrev-3310	1376	1	"*'^	"*'^	PROPN
inlawrev-3310	1377	1	the	the	DET
inlawrev-3310	1377	2	court	court	NOUN
inlawrev-3310	1377	3	then	then	ADV
inlawrev-3310	1377	4	examined	examine	VERB
inlawrev-3310	1377	5	whether	whether	SCONJ
inlawrev-3310	1377	6	the	the	DET
inlawrev-3310	1377	7	vending	vend	VERB
inlawrev-3310	1377	8	sales	sale	NOUN
inlawrev-3310	1377	9	classification	classification	NOUN
inlawrev-3310	1377	10	was	be	AUX
inlawrev-3310	1377	11	being	be	AUX
inlawrev-3310	1377	12	utilized	utilize	VERB
inlawrev-3310	1377	13	consistently	consistently	ADV
inlawrev-3310	1377	14	.	.	PUNCT
inlawrev-3310	1378	1	the	the	DET
inlawrev-3310	1378	2	court	court	NOUN
inlawrev-3310	1378	3	concluded	conclude	VERB
inlawrev-3310	1378	4	that	that	SCONJ
inlawrev-3310	1378	5	vending	vending	NOUN
inlawrev-3310	1378	6	machines	machine	NOUN
inlawrev-3310	1378	7	are	be	AUX
inlawrev-3310	1378	8	in	in	ADP
inlawrev-3310	1378	9	a	a	DET
inlawrev-3310	1378	10	class	class	NOUN
inlawrev-3310	1378	11	separate	separate	ADJ
inlawrev-3310	1378	12	from	from	ADP
inlawrev-3310	1378	13	convenience	convenience	NOUN
inlawrev-3310	1378	14	and	and	CCONJ
inlawrev-3310	1378	15	grocery	grocery	NOUN
inlawrev-3310	1378	16	stores	store	NOUN
inlawrev-3310	1378	17	.	.	PUNCT
inlawrev-3310	1378	18	'*'^	'*'^	PROPN
inlawrev-3310	1379	1	furthermore	furthermore	ADV
inlawrev-3310	1379	2	,	,	PUNCT
inlawrev-3310	1379	3	the	the	DET
inlawrev-3310	1379	4	idsr	idsr	NOUN
inlawrev-3310	1379	5	's	's	PART
inlawrev-3310	1379	6	stated	state	VERB
inlawrev-3310	1379	7	policy	policy	NOUN
inlawrev-3310	1379	8	is	be	AUX
inlawrev-3310	1379	9	to	to	PART
inlawrev-3310	1379	10	tax	tax	VERB
inlawrev-3310	1379	11	even	even	ADV
inlawrev-3310	1379	12	staple	staple	ADJ
inlawrev-3310	1379	13	food	food	NOUN
inlawrev-3310	1379	14	items	item	NOUN
inlawrev-3310	1379	15	sold	sell	VERB
inlawrev-3310	1379	16	in	in	ADP
inlawrev-3310	1379	17	convenience	convenience	NOUN
inlawrev-3310	1379	18	and	and	CCONJ
inlawrev-3310	1379	19	grocery	grocery	NOUN
inlawrev-3310	1379	20	stores	store	NOUN
inlawrev-3310	1379	21	"	"	PUNCT
inlawrev-3310	1379	22	if	if	SCONJ
inlawrev-3310	1379	23	they	they	PRON
inlawrev-3310	1379	24	are	be	AUX
inlawrev-3310	1379	25	sold	sell	VERB
inlawrev-3310	1379	26	in	in	ADP
inlawrev-3310	1379	27	small	small	ADJ
inlawrev-3310	1379	28	quantities	quantity	NOUN
inlawrev-3310	1379	29	and	and	CCONJ
inlawrev-3310	1379	30	,	,	PUNCT
inlawrev-3310	1379	31	therefore	therefore	ADV
inlawrev-3310	1379	32	,	,	PUNCT
inlawrev-3310	1379	33	are	be	AUX
inlawrev-3310	1379	34	prepared	prepare	VERB
inlawrev-3310	1379	35	for	for	ADP
inlawrev-3310	1379	36	immediate	immediate	ADJ
inlawrev-3310	1379	37	consumption	consumption	NOUN
inlawrev-3310	1379	38	.	.	PUNCT
inlawrev-3310	1380	1	"*'^	"*'^	VERB
inlawrev-3310	1380	2	with	with	ADP
inlawrev-3310	1380	3	respect	respect	NOUN
inlawrev-3310	1380	4	to	to	ADP
inlawrev-3310	1380	5	the	the	DET
inlawrev-3310	1380	6	equal	equal	ADJ
inlawrev-3310	1380	7	protection	protection	NOUN
inlawrev-3310	1380	8	clause	clause	NOUN
inlawrev-3310	1380	9	of	of	ADP
inlawrev-3310	1380	10	the	the	DET
inlawrev-3310	1380	11	united	united	PROPN
inlawrev-3310	1380	12	states	states	PROPN
inlawrev-3310	1380	13	constitution	constitution	PROPN
inlawrev-3310	1380	14	,	,	PUNCT
inlawrev-3310	1380	15	this	this	DET
inlawrev-3310	1380	16	clause	clause	NOUN
inlawrev-3310	1380	17	provides	provide	VERB
inlawrev-3310	1380	18	that	that	SCONJ
inlawrev-3310	1380	19	no	no	DET
inlawrev-3310	1380	20	state	state	NOUN
inlawrev-3310	1380	21	shall	shall	AUX
inlawrev-3310	1380	22	"	"	PUNCT
inlawrev-3310	1380	23	deny	deny	VERB
inlawrev-3310	1380	24	to	to	ADP
inlawrev-3310	1380	25	any	any	DET
inlawrev-3310	1380	26	person	person	NOUN
inlawrev-3310	1380	27	410	410	NUM
inlawrev-3310	1380	28	.	.	PUNCT
inlawrev-3310	1381	1	i	i	PRON
inlawrev-3310	1381	2	d.	d.	PROPN
inlawrev-3310	1381	3	(	(	PUNCT
inlawrev-3310	1381	4	citing	cite	VERB
inlawrev-3310	1381	5	ind	ind	NOUN
inlawrev-3310	1381	6	.	.	PUNCT
inlawrev-3310	1382	1	code	code	PROPN
inlawrev-3310	1382	2	ann	ann	PROPN
inlawrev-3310	1382	3	.	.	PUNCT
inlawrev-3310	1383	1	§	§	PROPN
inlawrev-3310	1383	2	6	6	NUM
inlawrev-3310	1383	3	-	-	SYM
inlawrev-3310	1383	4	2.5	2.5	NUM
inlawrev-3310	1383	5	-	-	PUNCT
inlawrev-3310	1383	6	5	5	NUM
inlawrev-3310	1383	7	-	-	PUNCT
inlawrev-3310	1383	8	20(c)(l	20(c)(l	NUM
inlawrev-3310	1383	9	1	1	NUM
inlawrev-3310	1383	10	)	)	PUNCT
inlawrev-3310	1383	11	)	)	PUNCT
inlawrev-3310	1383	12	.	.	PUNCT
inlawrev-3310	1384	1	411	411	NUM
inlawrev-3310	1384	2	.	.	PUNCT
inlawrev-3310	1385	1	id.dx	id.dx	PROPN
inlawrev-3310	1385	2	1207	1207	NUM
inlawrev-3310	1385	3	(	(	PUNCT
inlawrev-3310	1385	4	quoting	quote	VERB
inlawrev-3310	1385	5	ind	ind	NOUN
inlawrev-3310	1385	6	.	.	PUNCT
inlawrev-3310	1386	1	const	const	PROPN
inlawrev-3310	1386	2	,	,	PUNCT
inlawrev-3310	1386	3	art	art	NOUN
inlawrev-3310	1386	4	.	.	PUNCT
inlawrev-3310	1387	1	1	1	NUM
inlawrev-3310	1387	2	,	,	PUNCT
inlawrev-3310	1387	3	§	§	PROPN
inlawrev-3310	1387	4	23	23	NUM
inlawrev-3310	1387	5	)	)	PUNCT
inlawrev-3310	1387	6	.	.	PUNCT
inlawrev-3310	1388	1	412	412	NUM
inlawrev-3310	1388	2	.	.	PUNCT
inlawrev-3310	1389	1	i	i	PRON
inlawrev-3310	1389	2	d.	d.	PROPN
inlawrev-3310	1389	3	(	(	PUNCT
inlawrev-3310	1389	4	citing	cite	VERB
inlawrev-3310	1389	5	collins	collins	PROPN
inlawrev-3310	1389	6	v.	v.	ADP
inlawrev-3310	1389	7	day	day	PROPN
inlawrev-3310	1389	8	,	,	PUNCT
inlawrev-3310	1389	9	644	644	NUM
inlawrev-3310	1389	10	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1389	11	72	72	NUM
inlawrev-3310	1389	12	,	,	PUNCT
inlawrev-3310	1389	13	78	78	NUM
inlawrev-3310	1389	14	-	-	SYM
inlawrev-3310	1389	15	80	80	NUM
inlawrev-3310	1389	16	(	(	PUNCT
inlawrev-3310	1389	17	ind	ind	NOUN
inlawrev-3310	1389	18	.	.	PROPN
inlawrev-3310	1389	19	1994	1994	NUM
inlawrev-3310	1389	20	)	)	PUNCT
inlawrev-3310	1389	21	)	)	PUNCT
inlawrev-3310	1389	22	.	.	PUNCT
inlawrev-3310	1390	1	413	413	NUM
inlawrev-3310	1390	2	.	.	PUNCT
inlawrev-3310	1391	1	i	i	PRON
inlawrev-3310	1391	2	d	d	PROPN
inlawrev-3310	1391	3	(	(	PUNCT
inlawrev-3310	1391	4	quoting	quote	VERB
inlawrev-3310	1391	5	collins	collin	NOUN
inlawrev-3310	1391	6	,	,	PUNCT
inlawrev-3310	1391	7	644	644	NUM
inlawrev-3310	1391	8	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1391	9	at	at	ADP
inlawrev-3310	1391	10	80	80	NUM
inlawrev-3310	1391	11	)	)	PUNCT
inlawrev-3310	1391	12	.	.	PUNCT
inlawrev-3310	1392	1	414	414	NUM
inlawrev-3310	1392	2	.	.	PUNCT
inlawrev-3310	1393	1	i	i	PRON
inlawrev-3310	1393	2	d	d	NOUN
inlawrev-3310	1393	3	415	415	NUM
inlawrev-3310	1393	4	.	.	PUNCT
inlawrev-3310	1394	1	mat	mat	NOUN
inlawrev-3310	1394	2	1207	1207	NUM
inlawrev-3310	1394	3	-	-	SYM
inlawrev-3310	1394	4	08	08	NUM
inlawrev-3310	1394	5	.	.	PUNCT
inlawrev-3310	1395	1	416	416	NUM
inlawrev-3310	1395	2	.	.	PUNCT
inlawrev-3310	1396	1	i	i	PRON
inlawrev-3310	1396	2	d	d	PROPN
inlawrev-3310	1396	3	at	at	ADP
inlawrev-3310	1396	4	1208	1208	NUM
inlawrev-3310	1396	5	.	.	PUNCT
inlawrev-3310	1397	1	417	417	NUM
inlawrev-3310	1397	2	.	.	PUNCT
inlawrev-3310	1398	1	i	i	PRON
inlawrev-3310	1398	2	d	d	PROPN
inlawrev-3310	1398	3	418	418	NUM
inlawrev-3310	1398	4	.	.	PUNCT
inlawrev-3310	1399	1	i	i	PRON
inlawrev-3310	1399	2	d	d	PROPN
inlawrev-3310	1399	3	419	419	NUM
inlawrev-3310	1399	4	.	.	PUNCT
inlawrev-3310	1400	1	i	i	PRON
inlawrev-3310	1400	2	d.	d.	PROPN
inlawrev-3310	1400	3	at	at	ADP
inlawrev-3310	1400	4	1208	1208	NUM
inlawrev-3310	1400	5	n.3	n.3	PROPN
inlawrev-3310	1400	6	(	(	PUNCT
inlawrev-3310	1400	7	quoting	quote	VERB
inlawrev-3310	1400	8	ind	ind	NOUN
inlawrev-3310	1400	9	.	.	PUNCT
inlawrev-3310	1401	1	admin	admin	PROPN
inlawrev-3310	1401	2	.	.	PUNCT
inlawrev-3310	1402	1	code	code	PROPN
inlawrev-3310	1402	2	tit	tit	PROPN
inlawrev-3310	1402	3	.	.	PUNCT
inlawrev-3310	1403	1	45	45	NUM
inlawrev-3310	1403	2	,	,	PUNCT
inlawrev-3310	1403	3	§	§	PROPN
inlawrev-3310	1403	4	2.2	2.2	NUM
inlawrev-3310	1403	5	-	-	SYM
inlawrev-3310	1403	6	5	5	NUM
inlawrev-3310	1403	7	-	-	SYM
inlawrev-3310	1403	8	39	39	NUM
inlawrev-3310	1403	9	(	(	PUNCT
inlawrev-3310	1403	10	1992	1992	NUM
inlawrev-3310	1403	11	)	)	PUNCT
inlawrev-3310	1403	12	)	)	PUNCT
inlawrev-3310	1403	13	.	.	PUNCT
inlawrev-3310	1404	1	826	826	NUM
inlawrev-3310	1404	2	indiana	indiana	PROPN
inlawrev-3310	1404	3	law	law	PROPN
inlawrev-3310	1404	4	review	review	NOUN
inlawrev-3310	1404	5	[	[	X
inlawrev-3310	1404	6	vol	vol	NOUN
inlawrev-3310	1404	7	.	.	NOUN
inlawrev-3310	1404	8	3	3	NUM
inlawrev-3310	1404	9	1	1	NUM
inlawrev-3310	1404	10	:	:	SYM
inlawrev-3310	1404	11	78	78	NUM
inlawrev-3310	1404	12	1	1	NUM
inlawrev-3310	1404	13	within	within	ADP
inlawrev-3310	1404	14	its	its	PRON
inlawrev-3310	1404	15	jurisdiction	jurisdiction	NOUN
inlawrev-3310	1404	16	the	the	DET
inlawrev-3310	1404	17	equal	equal	ADJ
inlawrev-3310	1404	18	protection	protection	NOUN
inlawrev-3310	1404	19	of	of	ADP
inlawrev-3310	1404	20	the	the	DET
inlawrev-3310	1404	21	laws	law	NOUN
inlawrev-3310	1404	22	.	.	PUNCT
inlawrev-3310	1405	1	'"*^^	'"*^^	PROPN
inlawrev-3310	1405	2	the	the	DET
inlawrev-3310	1405	3	court	court	NOUN
inlawrev-3310	1405	4	added	add	VERB
inlawrev-3310	1405	5	that	that	SCONJ
inlawrev-3310	1405	6	this	this	DET
inlawrev-3310	1405	7	provision	provision	NOUN
inlawrev-3310	1405	8	"	"	PUNCT
inlawrev-3310	1405	9	does	do	AUX
inlawrev-3310	1405	10	not	not	PART
inlawrev-3310	1405	11	forbid	forbid	VERB
inlawrev-3310	1405	12	classifications	classification	NOUN
inlawrev-3310	1405	13	.	.	PUNCT
inlawrev-3310	1406	1	it	it	PRON
inlawrev-3310	1406	2	simply	simply	ADV
inlawrev-3310	1406	3	keeps	keep	VERB
inlawrev-3310	1406	4	governmental	governmental	ADJ
inlawrev-3310	1406	5	decisionmakers	decisionmaker	NOUN
inlawrev-3310	1406	6	from	from	ADP
inlawrev-3310	1406	7	treating	treat	VERB
inlawrev-3310	1406	8	differently	differently	ADJ
inlawrev-3310	1406	9	persons	person	NOUN
inlawrev-3310	1406	10	who	who	PRON
inlawrev-3310	1406	11	are	be	AUX
inlawrev-3310	1406	12	in	in	ADP
inlawrev-3310	1406	13	all	all	DET
inlawrev-3310	1406	14	relevant	relevant	ADJ
inlawrev-3310	1406	15	respects	respect	NOUN
inlawrev-3310	1406	16	alike	alike	ADV
inlawrev-3310	1406	17	.	.	PUNCT
inlawrev-3310	1407	1	"^^	"^^	PROPN
inlawrev-3310	1407	2	'	'	PUNCT
inlawrev-3310	1407	3	for	for	ADP
inlawrev-3310	1407	4	these	these	DET
inlawrev-3310	1407	5	reasons	reason	NOUN
inlawrev-3310	1407	6	,	,	PUNCT
inlawrev-3310	1407	7	the	the	DET
inlawrev-3310	1407	8	court	court	NOUN
inlawrev-3310	1407	9	concluded	conclude	VERB
inlawrev-3310	1407	10	that	that	SCONJ
inlawrev-3310	1407	11	the	the	DET
inlawrev-3310	1407	12	separate	separate	ADJ
inlawrev-3310	1407	13	classification	classification	NOUN
inlawrev-3310	1407	14	and	and	CCONJ
inlawrev-3310	1407	15	treatment	treatment	NOUN
inlawrev-3310	1407	16	ofvending	ofvende	VERB
inlawrev-3310	1407	17	machine	machine	NOUN
inlawrev-3310	1407	18	sales	sale	NOUN
inlawrev-3310	1407	19	is	be	AUX
inlawrev-3310	1407	20	rationally	rationally	ADV
inlawrev-3310	1407	21	related	relate	VERB
inlawrev-3310	1407	22	to	to	ADP
inlawrev-3310	1407	23	legitimate	legitimate	ADJ
inlawrev-3310	1407	24	policies	policy	NOUN
inlawrev-3310	1407	25	supporting	support	VERB
inlawrev-3310	1407	26	the	the	DET
inlawrev-3310	1407	27	exemption	exemption	NOUN
inlawrev-3310	1407	28	statute	statute	NOUN
inlawrev-3310	1407	29	and	and	CCONJ
inlawrev-3310	1407	30	that	that	SCONJ
inlawrev-3310	1407	31	j	j	PROPN
inlawrev-3310	1407	32	&	&	CCONJ
inlawrev-3310	1407	33	j	j	PROPN
inlawrev-3310	1407	34	had	have	AUX
inlawrev-3310	1407	35	not	not	PART
inlawrev-3310	1407	36	been	be	AUX
inlawrev-3310	1407	37	treated	treat	VERB
inlawrev-3310	1407	38	differently	differently	ADV
inlawrev-3310	1407	39	from	from	ADP
inlawrev-3310	1407	40	other	other	ADJ
inlawrev-3310	1407	41	vending	vend	VERB
inlawrev-3310	1407	42	machine	machine	NOUN
inlawrev-3310	1407	43	operators	operator	NOUN
inlawrev-3310	1407	44	.	.	PUNCT
inlawrev-3310	1408	1	therefore	therefore	ADV
inlawrev-3310	1408	2	,	,	PUNCT
inlawrev-3310	1408	3	there	there	PRON
inlawrev-3310	1408	4	was	be	VERB
inlawrev-3310	1408	5	no	no	DET
inlawrev-3310	1408	6	violation	violation	NOUN
inlawrev-3310	1408	7	of	of	ADP
inlawrev-3310	1408	8	j	j	PROPN
inlawrev-3310	1408	9	&	&	CCONJ
inlawrev-3310	1408	10	j	j	PROPN
inlawrev-3310	1408	11	's	's	PART
inlawrev-3310	1408	12	federal	federal	ADJ
inlawrev-3310	1408	13	equal	equal	ADJ
inlawrev-3310	1408	14	protection	protection	NOUN
inlawrev-3310	1408	15	guarantees	guarantee	NOUN
inlawrev-3310	1408	16	and	and	CCONJ
inlawrev-3310	1408	17	j	j	PROPN
inlawrev-3310	1408	18	&	&	CCONJ
inlawrev-3310	1408	19	j	j	PROPN
inlawrev-3310	1408	20	vending	vending	NOUN
inlawrev-3310	1408	21	was	be	AUX
inlawrev-3310	1408	22	denied	deny	VERB
inlawrev-3310	1408	23	an	an	DET
inlawrev-3310	1408	24	indiana	indiana	PROPN
inlawrev-3310	1408	25	sales	sale	NOUN
inlawrev-3310	1408	26	tax	tax	NOUN
inlawrev-3310	1408	27	refund	refund	NOUN
inlawrev-3310	1408	28	.	.	PUNCT
inlawrev-3310	1409	1	"	"	PUNCT
inlawrev-3310	1409	2	^^^	^^^	PROPN
inlawrev-3310	1409	3	2	2	NUM
inlawrev-3310	1409	4	.	.	PUNCT
inlawrev-3310	1409	5	in	in	ADP
inlawrev-3310	1409	6	mid	mid	PROPN
inlawrev-3310	1409	7	-	-	PROPN
inlawrev-3310	1409	8	america	america	PROPN
inlawrev-3310	1409	9	energy	energy	NOUN
inlawrev-3310	1409	10	resources	resource	NOUN
inlawrev-3310	1409	11	,	,	PUNCT
inlawrev-3310	1409	12	inc	inc	PROPN
inlawrev-3310	1409	13	.	.	PROPN
inlawrev-3310	1409	14	v.	v.	PROPN
inlawrev-3310	1409	15	indiana	indiana	PROPN
inlawrev-3310	1409	16	department	department	PROPN
inlawrev-3310	1409	17	ofstate	ofstate	PROPN
inlawrev-3310	1409	18	revenue	revenue	NOUN
inlawrev-3310	1409	19	.	.	PUNCT
inlawrev-3310	1410	1	'^^^—in	'^^^—in	PROPN
inlawrev-3310	1411	1	this	this	DET
inlawrev-3310	1411	2	case	case	NOUN
inlawrev-3310	1411	3	,	,	PUNCT
inlawrev-3310	1411	4	the	the	DET
inlawrev-3310	1411	5	petitioner	petitioner	NOUN
inlawrev-3310	1411	6	(	(	PUNCT
inlawrev-3310	1411	7	"	"	PUNCT
inlawrev-3310	1411	8	maer	maer	X
inlawrev-3310	1411	9	"	"	PUNCT
inlawrev-3310	1411	10	)	)	PUNCT
inlawrev-3310	1411	11	is	be	AUX
inlawrev-3310	1411	12	an	an	DET
inlawrev-3310	1411	13	indiana	indiana	PROPN
inlawrev-3310	1411	14	corporation	corporation	NOUN
inlawrev-3310	1411	15	providing	provide	VERB
inlawrev-3310	1411	16	air	air	NOUN
inlawrev-3310	1411	17	conditioning	conditioning	NOUN
inlawrev-3310	1411	18	to	to	ADP
inlawrev-3310	1411	19	downtown	downtown	NOUN
inlawrev-3310	1411	20	indianapolis	indianapolis	PROPN
inlawrev-3310	1411	21	businesses	business	NOUN
inlawrev-3310	1411	22	,	,	PUNCT
inlawrev-3310	1411	23	such	such	ADJ
inlawrev-3310	1411	24	as	as	ADP
inlawrev-3310	1411	25	the	the	DET
inlawrev-3310	1411	26	rca	rca	PROPN
inlawrev-3310	1411	27	(	(	PUNCT
inlawrev-3310	1411	28	hoosier	hoosier	NOUN
inlawrev-3310	1411	29	)	)	PUNCT
inlawrev-3310	1411	30	dome	dome	NOUN
inlawrev-3310	1411	31	,	,	PUNCT
inlawrev-3310	1411	32	lupui	lupui	PROPN
inlawrev-3310	1411	33	facilities	facilities	PROPN
inlawrev-3310	1411	34	,	,	PUNCT
inlawrev-3310	1411	35	indiana	indiana	PROPN
inlawrev-3310	1411	36	government	government	NOUN
inlawrev-3310	1411	37	center	center	NOUN
inlawrev-3310	1411	38	,	,	PUNCT
inlawrev-3310	1411	39	and	and	CCONJ
inlawrev-3310	1411	40	indianapolis	indianapolis	PROPN
inlawrev-3310	1411	41	star	star	PROPN
inlawrev-3310	1411	42	/	/	SYM
inlawrev-3310	1411	43	news	news	NOUN
inlawrev-3310	1411	44	building	building	NOUN
inlawrev-3310	1411	45	.	.	PUNCT
inlawrev-3310	1412	1	maer	maer	PROPN
inlawrev-3310	1412	2	was	be	AUX
inlawrev-3310	1412	3	the	the	DET
inlawrev-3310	1412	4	sister	sister	ADJ
inlawrev-3310	1412	5	company	company	NOUN
inlawrev-3310	1412	6	of	of	ADP
inlawrev-3310	1412	7	indianapolis	indianapolis	PROPN
inlawrev-3310	1412	8	power	power	NOUN
inlawrev-3310	1412	9	and	and	CCONJ
inlawrev-3310	1412	10	light	light	ADJ
inlawrev-3310	1412	11	company	company	NOUN
inlawrev-3310	1412	12	with	with	ADP
inlawrev-3310	1412	13	ipalco	ipalco	NOUN
inlawrev-3310	1412	14	enterprises	enterprise	NOUN
inlawrev-3310	1412	15	being	be	AUX
inlawrev-3310	1412	16	the	the	DET
inlawrev-3310	1412	17	common	common	ADJ
inlawrev-3310	1412	18	parent	parent	NOUN
inlawrev-3310	1412	19	company	company	NOUN
inlawrev-3310	1412	20	.	.	PUNCT
inlawrev-3310	1413	1	"*^"^	"*^"^	VERB
inlawrev-3310	1413	2	maer	maer	PROPN
inlawrev-3310	1413	3	operated	operate	VERB
inlawrev-3310	1413	4	a	a	DET
inlawrev-3310	1413	5	central	central	ADJ
inlawrev-3310	1413	6	processing	processing	NOUN
inlawrev-3310	1413	7	plant	plant	NOUN
inlawrev-3310	1413	8	where	where	SCONJ
inlawrev-3310	1413	9	city	city	NOUN
inlawrev-3310	1413	10	water	water	NOUN
inlawrev-3310	1413	11	is	be	AUX
inlawrev-3310	1413	12	chilled	chill	VERB
inlawrev-3310	1413	13	to	to	ADP
inlawrev-3310	1413	14	forty	forty	NUM
inlawrev-3310	1413	15	degrees	degree	NOUN
inlawrev-3310	1413	16	fahrenheit	fahrenheit	NOUN
inlawrev-3310	1413	17	using	use	VERB
inlawrev-3310	1413	18	steam	steam	NOUN
inlawrev-3310	1413	19	turbine	turbine	NOUN
inlawrev-3310	1413	20	driven	drive	VERB
inlawrev-3310	1413	21	chiller	chiller	NOUN
inlawrev-3310	1413	22	compressors	compressor	NOUN
inlawrev-3310	1413	23	,	,	PUNCT
inlawrev-3310	1413	24	a	a	DET
inlawrev-3310	1413	25	refrigerant	refrigerant	ADJ
inlawrev-3310	1413	26	condenser	condenser	NOUN
inlawrev-3310	1413	27	,	,	PUNCT
inlawrev-3310	1413	28	an	an	DET
inlawrev-3310	1413	29	expansion	expansion	NOUN
inlawrev-3310	1413	30	valve	valve	NOUN
inlawrev-3310	1413	31	,	,	PUNCT
inlawrev-3310	1413	32	and	and	CCONJ
inlawrev-3310	1413	33	an	an	DET
inlawrev-3310	1413	34	evaporator	evaporator	NOUN
inlawrev-3310	1413	35	.	.	PUNCT
inlawrev-3310	1414	1	the	the	DET
inlawrev-3310	1414	2	water	water	NOUN
inlawrev-3310	1414	3	was	be	AUX
inlawrev-3310	1414	4	then	then	ADV
inlawrev-3310	1414	5	chemically	chemically	ADV
inlawrev-3310	1414	6	treated	treat	VERB
inlawrev-3310	1414	7	to	to	PART
inlawrev-3310	1414	8	prevent	prevent	VERB
inlawrev-3310	1414	9	corrosion	corrosion	NOUN
inlawrev-3310	1414	10	,	,	PUNCT
inlawrev-3310	1414	11	deposition	deposition	NOUN
inlawrev-3310	1414	12	,	,	PUNCT
inlawrev-3310	1414	13	and	and	CCONJ
inlawrev-3310	1414	14	microbiological	microbiological	ADJ
inlawrev-3310	1414	15	growth	growth	NOUN
inlawrev-3310	1414	16	.	.	PUNCT
inlawrev-3310	1415	1	the	the	DET
inlawrev-3310	1415	2	chilled	chill	VERB
inlawrev-3310	1415	3	and	and	CCONJ
inlawrev-3310	1415	4	treated	treat	VERB
inlawrev-3310	1415	5	water	water	NOUN
inlawrev-3310	1415	6	was	be	AUX
inlawrev-3310	1415	7	distributed	distribute	VERB
inlawrev-3310	1415	8	to	to	ADP
inlawrev-3310	1415	9	customers	customer	NOUN
inlawrev-3310	1415	10	through	through	ADP
inlawrev-3310	1415	11	an	an	DET
inlawrev-3310	1415	12	underground	underground	ADJ
inlawrev-3310	1415	13	distribution	distribution	NOUN
inlawrev-3310	1415	14	system	system	NOUN
inlawrev-3310	1415	15	.	.	PUNCT
inlawrev-3310	1416	1	maer	maer	PROPN
inlawrev-3310	1416	2	's	's	PART
inlawrev-3310	1416	3	customers	customer	NOUN
inlawrev-3310	1416	4	used	use	VERB
inlawrev-3310	1416	5	the	the	DET
inlawrev-3310	1416	6	chilled	chill	VERB
inlawrev-3310	1416	7	water	water	NOUN
inlawrev-3310	1416	8	to	to	PART
inlawrev-3310	1416	9	cool	cool	VERB
inlawrev-3310	1416	10	and	and	CCONJ
inlawrev-3310	1416	11	condition	condition	VERB
inlawrev-3310	1416	12	the	the	DET
inlawrev-3310	1416	13	air	air	NOUN
inlawrev-3310	1416	14	in	in	ADP
inlawrev-3310	1416	15	their	their	PRON
inlawrev-3310	1416	16	buildings	building	NOUN
inlawrev-3310	1416	17	.	.	PUNCT
inlawrev-3310	1417	1	once	once	SCONJ
inlawrev-3310	1417	2	the	the	DET
inlawrev-3310	1417	3	water	water	NOUN
inlawrev-3310	1417	4	was	be	AUX
inlawrev-3310	1417	5	fifty	fifty	NUM
inlawrev-3310	1417	6	-	-	PUNCT
inlawrev-3310	1417	7	two	two	NUM
inlawrev-3310	1417	8	degrees	degree	NOUN
inlawrev-3310	1417	9	fahrenheit	fahrenheit	NOUN
inlawrev-3310	1417	10	,	,	PUNCT
inlawrev-3310	1417	11	it	it	PRON
inlawrev-3310	1417	12	is	be	AUX
inlawrev-3310	1417	13	returned	return	VERB
inlawrev-3310	1417	14	to	to	ADP
inlawrev-3310	1417	15	maer	maer	PROPN
inlawrev-3310	1417	16	through	through	ADP
inlawrev-3310	1417	17	the	the	DET
inlawrev-3310	1417	18	same	same	ADJ
inlawrev-3310	1417	19	underground	underground	ADJ
inlawrev-3310	1417	20	distribution	distribution	NOUN
inlawrev-3310	1417	21	system	system	NOUN
inlawrev-3310	1417	22	.	.	PUNCT
inlawrev-3310	1418	1	upon	upon	SCONJ
inlawrev-3310	1418	2	receiving	receive	VERB
inlawrev-3310	1418	3	the	the	DET
inlawrev-3310	1418	4	warmed	warm	VERB
inlawrev-3310	1418	5	and	and	CCONJ
inlawrev-3310	1418	6	used	used	ADJ
inlawrev-3310	1418	7	water	water	NOUN
inlawrev-3310	1418	8	,	,	PUNCT
inlawrev-3310	1418	9	maer	maer	PROPN
inlawrev-3310	1418	10	re	re	VERB
inlawrev-3310	1418	11	-	-	VERB
inlawrev-3310	1418	12	treated	treat	VERB
inlawrev-3310	1418	13	and	and	CCONJ
inlawrev-3310	1418	14	re	re	VERB
inlawrev-3310	1418	15	-	-	VERB
inlawrev-3310	1418	16	chilled	chill	VERB
inlawrev-3310	1418	17	the	the	DET
inlawrev-3310	1418	18	water	water	NOUN
inlawrev-3310	1418	19	to	to	PART
inlawrev-3310	1418	20	be	be	AUX
inlawrev-3310	1418	21	sent	send	VERB
inlawrev-3310	1418	22	back	back	ADV
inlawrev-3310	1418	23	out	out	ADP
inlawrev-3310	1418	24	to	to	ADP
inlawrev-3310	1418	25	customers	customer	NOUN
inlawrev-3310	1418	26	.	.	PUNCT
inlawrev-3310	1419	1	maer	maer	PROPN
inlawrev-3310	1419	2	charged	charge	VERB
inlawrev-3310	1419	3	its	its	PRON
inlawrev-3310	1419	4	customers	customer	NOUN
inlawrev-3310	1419	5	based	base	VERB
inlawrev-3310	1419	6	on	on	ADP
inlawrev-3310	1419	7	the	the	DET
inlawrev-3310	1419	8	quantity	quantity	NOUN
inlawrev-3310	1419	9	of	of	ADP
inlawrev-3310	1419	10	water	water	NOUN
inlawrev-3310	1419	11	delivered	deliver	VERB
inlawrev-3310	1419	12	to	to	ADP
inlawrev-3310	1419	13	the	the	DET
inlawrev-3310	1419	14	customer	customer	NOUN
inlawrev-3310	1419	15	,	,	PUNCT
inlawrev-3310	1419	16	as	as	ADV
inlawrev-3310	1419	17	well	well	ADV
inlawrev-3310	1419	18	as	as	ADP
inlawrev-3310	1419	19	the	the	DET
inlawrev-3310	1419	20	temperature	temperature	NOUN
inlawrev-3310	1419	21	differences	difference	NOUN
inlawrev-3310	1419	22	in	in	ADP
inlawrev-3310	1419	23	the	the	DET
inlawrev-3310	1419	24	water	water	NOUN
inlawrev-3310	1419	25	that	that	PRON
inlawrev-3310	1419	26	is	be	AUX
inlawrev-3310	1419	27	returned	return	VERB
inlawrev-3310	1419	28	.	.	PUNCT
inlawrev-3310	1420	1	this	this	DET
inlawrev-3310	1420	2	relationship	relationship	NOUN
inlawrev-3310	1420	3	was	be	AUX
inlawrev-3310	1420	4	converted	convert	VERB
inlawrev-3310	1420	5	to	to	ADP
inlawrev-3310	1420	6	"	"	PUNCT
inlawrev-3310	1420	7	ton	ton	NOUN
inlawrev-3310	1420	8	hours	hour	NOUN
inlawrev-3310	1420	9	"	"	PUNCT
inlawrev-3310	1420	10	and	and	CCONJ
inlawrev-3310	1420	11	is	be	AUX
inlawrev-3310	1420	12	the	the	DET
inlawrev-3310	1420	13	basis	basis	NOUN
inlawrev-3310	1420	14	for	for	ADP
inlawrev-3310	1420	15	the	the	DET
inlawrev-3310	1420	16	consumption	consumption	NOUN
inlawrev-3310	1420	17	charge	charge	NOUN
inlawrev-3310	1420	18	paid	pay	VERB
inlawrev-3310	1420	19	by	by	ADP
inlawrev-3310	1420	20	the	the	DET
inlawrev-3310	1420	21	consumer	consumer	NOUN
inlawrev-3310	1420	22	.	.	PUNCT
inlawrev-3310	1421	1	if	if	SCONJ
inlawrev-3310	1421	2	the	the	DET
inlawrev-3310	1421	3	consumer	consumer	NOUN
inlawrev-3310	1421	4	did	do	AUX
inlawrev-3310	1421	5	not	not	PART
inlawrev-3310	1421	6	return	return	VERB
inlawrev-3310	1421	7	the	the	DET
inlawrev-3310	1421	8	same	same	ADJ
inlawrev-3310	1421	9	quantity	quantity	NOUN
inlawrev-3310	1421	10	of	of	ADP
inlawrev-3310	1421	11	water	water	NOUN
inlawrev-3310	1421	12	that	that	PRON
inlawrev-3310	1421	13	was	be	AUX
inlawrev-3310	1421	14	delivered	deliver	VERB
inlawrev-3310	1421	15	,	,	PUNCT
inlawrev-3310	1421	16	a	a	DET
inlawrev-3310	1421	17	"	"	PUNCT
inlawrev-3310	1421	18	lost	lost	ADJ
inlawrev-3310	1421	19	water	water	NOUN
inlawrev-3310	1421	20	charge	charge	NOUN
inlawrev-3310	1421	21	"	"	PUNCT
inlawrev-3310	1421	22	was	be	AUX
inlawrev-3310	1421	23	incurred	incur	VERB
inlawrev-3310	1421	24	.	.	PUNCT
inlawrev-3310	1422	1	maer	maer	PROPN
inlawrev-3310	1422	2	is	be	AUX
inlawrev-3310	1422	3	a	a	DET
inlawrev-3310	1422	4	registered	register	VERB
inlawrev-3310	1422	5	retail	retail	ADJ
inlawrev-3310	1422	6	merchant	merchant	NOUN
inlawrev-3310	1422	7	that	that	PRON
inlawrev-3310	1422	8	collected	collect	VERB
inlawrev-3310	1422	9	sales	sale	NOUN
inlawrev-3310	1422	10	tax	tax	NOUN
inlawrev-3310	1422	11	on	on	ADP
inlawrev-3310	1422	12	the	the	DET
inlawrev-3310	1422	13	sales	sale	NOUN
inlawrev-3310	1422	14	made	make	VERB
inlawrev-3310	1422	15	to	to	ADP
inlawrev-3310	1422	16	non	non	ADJ
inlawrev-3310	1422	17	-	-	ADJ
inlawrev-3310	1422	18	exempt	exempt	ADJ
inlawrev-3310	1422	19	customers	customer	NOUN
inlawrev-3310	1422	20	and	and	CCONJ
inlawrev-3310	1422	21	remitted	remit	VERB
inlawrev-3310	1422	22	such	such	ADJ
inlawrev-3310	1422	23	monies	monie	NOUN
inlawrev-3310	1422	24	to	to	ADP
inlawrev-3310	1422	25	the	the	DET
inlawrev-3310	1422	26	idsr	idsr	NOUN
inlawrev-3310	1422	27	.	.	PUNCT
inlawrev-3310	1423	1	"*^^	"*^^	NOUN
inlawrev-3310	1423	2	during	during	ADP
inlawrev-3310	1423	3	the	the	DET
inlawrev-3310	1423	4	tax	tax	NOUN
inlawrev-3310	1423	5	years	year	NOUN
inlawrev-3310	1423	6	1990	1990	NUM
inlawrev-3310	1423	7	,	,	PUNCT
inlawrev-3310	1423	8	1991	1991	NUM
inlawrev-3310	1423	9	,	,	PUNCT
inlawrev-3310	1423	10	and	and	CCONJ
inlawrev-3310	1423	11	1992	1992	NUM
inlawrev-3310	1423	12	,	,	PUNCT
inlawrev-3310	1423	13	maer	maer	PROPN
inlawrev-3310	1423	14	purchased	purchase	VERB
inlawrev-3310	1423	15	equipment	equipment	NOUN
inlawrev-3310	1423	16	and	and	CCONJ
inlawrev-3310	1423	17	consumables	consumable	NOUN
inlawrev-3310	1423	18	for	for	ADP
inlawrev-3310	1423	19	its	its	PRON
inlawrev-3310	1423	20	business	business	NOUN
inlawrev-3310	1423	21	but	but	CCONJ
inlawrev-3310	1423	22	paid	pay	VERB
inlawrev-3310	1423	23	no	no	DET
inlawrev-3310	1423	24	sales	sale	NOUN
inlawrev-3310	1423	25	and	and	CCONJ
inlawrev-3310	1423	26	use	use	VERB
inlawrev-3310	1423	27	tax	tax	NOUN
inlawrev-3310	1423	28	.	.	PUNCT
inlawrev-3310	1424	1	maer	maer	PROPN
inlawrev-3310	1424	2	believed	believe	VERB
inlawrev-3310	1424	3	it	it	PRON
inlawrev-3310	1424	4	was	be	AUX
inlawrev-3310	1424	5	exempt	exempt	ADJ
inlawrev-3310	1424	6	from	from	ADP
inlawrev-3310	1424	7	such	such	ADJ
inlawrev-3310	1424	8	taxation	taxation	NOUN
inlawrev-3310	1424	9	under	under	ADP
inlawrev-3310	1424	10	the	the	DET
inlawrev-3310	1424	11	equipment	equipment	NOUN
inlawrev-3310	1424	12	exemption,^^^	exemption,^^^	PROPN
inlawrev-3310	1424	13	the	the	DET
inlawrev-3310	1424	14	420	420	NUM
inlawrev-3310	1424	15	.	.	PUNCT
inlawrev-3310	1425	1	i	i	PRON
inlawrev-3310	1425	2	d.	d.	PROPN
inlawrev-3310	1425	3	at	at	ADP
inlawrev-3310	1425	4	1208	1208	NUM
inlawrev-3310	1425	5	(	(	PUNCT
inlawrev-3310	1425	6	quoting	quote	VERB
inlawrev-3310	1425	7	u.s	u.s	PROPN
inlawrev-3310	1425	8	.	.	PROPN
inlawrev-3310	1425	9	const	const	PROPN
inlawrev-3310	1425	10	,	,	PUNCT
inlawrev-3310	1425	11	amend	amend	PROPN
inlawrev-3310	1425	12	xiv	xiv	PROPN
inlawrev-3310	1425	13	,	,	PUNCT
inlawrev-3310	1425	14	§	§	PROPN
inlawrev-3310	1425	15	1	1	NUM
inlawrev-3310	1425	16	)	)	PUNCT
inlawrev-3310	1425	17	.	.	PUNCT
inlawrev-3310	1426	1	421	421	NUM
inlawrev-3310	1426	2	.	.	PUNCT
inlawrev-3310	1427	1	i	i	PRON
inlawrev-3310	1427	2	d.	d.	PROPN
inlawrev-3310	1427	3	(	(	PUNCT
inlawrev-3310	1427	4	quoting	quote	VERB
inlawrev-3310	1427	5	nordlinger	nordlinger	ADJ
inlawrev-3310	1427	6	v.	v.	PROPN
inlawrev-3310	1427	7	hahn	hahn	PROPN
inlawrev-3310	1427	8	,	,	PUNCT
inlawrev-3310	1427	9	505	505	NUM
inlawrev-3310	1427	10	u.s	u.s	PROPN
inlawrev-3310	1427	11	.	.	PROPN
inlawrev-3310	1427	12	1	1	NUM
inlawrev-3310	1427	13	,	,	PUNCT
inlawrev-3310	1427	14	10	10	NUM
inlawrev-3310	1427	15	(	(	PUNCT
inlawrev-3310	1427	16	1992	1992	NUM
inlawrev-3310	1427	17	)	)	PUNCT
inlawrev-3310	1427	18	)	)	PUNCT
inlawrev-3310	1427	19	.	.	PUNCT
inlawrev-3310	1428	1	422	422	NUM
inlawrev-3310	1428	2	.	.	PUNCT
inlawrev-3310	1429	1	i	i	PRON
inlawrev-3310	1429	2	d	d	PROPN
inlawrev-3310	1429	3	423	423	NUM
inlawrev-3310	1429	4	.	.	PUNCT
inlawrev-3310	1430	1	681	681	NUM
inlawrev-3310	1430	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1430	3	259	259	NUM
inlawrev-3310	1430	4	(	(	PUNCT
inlawrev-3310	1430	5	ind	ind	NOUN
inlawrev-3310	1430	6	.	.	PUNCT
inlawrev-3310	1431	1	t.c	t.c	PROPN
inlawrev-3310	1431	2	.	.	PROPN
inlawrev-3310	1431	3	1997	1997	NUM
inlawrev-3310	1431	4	)	)	PUNCT
inlawrev-3310	1431	5	.	.	PUNCT
inlawrev-3310	1432	1	424	424	NUM
inlawrev-3310	1432	2	.	.	PUNCT
inlawrev-3310	1433	1	i	i	PRON
inlawrev-3310	1433	2	d	d	PROPN
inlawrev-3310	1433	3	at	at	ADP
inlawrev-3310	1433	4	260	260	NUM
inlawrev-3310	1433	5	.	.	PUNCT
inlawrev-3310	1433	6	425	425	NUM
inlawrev-3310	1433	7	.	.	PUNCT
inlawrev-3310	1434	1	i	i	PRON
inlawrev-3310	1434	2	d	d	PROPN
inlawrev-3310	1434	3	426	426	NUM
inlawrev-3310	1434	4	.	.	PUNCT
inlawrev-3310	1435	1	i	i	PRON
inlawrev-3310	1435	2	d.	d.	PROPN
inlawrev-3310	1435	3	at	at	ADP
inlawrev-3310	1435	4	261	261	NUM
inlawrev-3310	1435	5	(	(	PUNCT
inlawrev-3310	1435	6	citing	cite	VERB
inlawrev-3310	1435	7	ind	ind	NOUN
inlawrev-3310	1435	8	.	.	PUNCT
inlawrev-3310	1436	1	code	code	PROPN
inlawrev-3310	1436	2	ann	ann	PROPN
inlawrev-3310	1436	3	.	.	PUNCT
inlawrev-3310	1437	1	§	§	PROPN
inlawrev-3310	1437	2	6	6	NUM
inlawrev-3310	1437	3	-	-	SYM
inlawrev-3310	1437	4	2.5	2.5	NUM
inlawrev-3310	1437	5	-	-	PUNCT
inlawrev-3310	1437	6	5	5	NUM
inlawrev-3310	1437	7	-	-	SYM
inlawrev-3310	1437	8	3	3	NUM
inlawrev-3310	1437	9	(	(	PUNCT
inlawrev-3310	1437	10	west	west	NOUN
inlawrev-3310	1437	11	supp	supp	PROPN
inlawrev-3310	1437	12	.	.	PUNCT
inlawrev-3310	1437	13	1996	1996	NUM
inlawrev-3310	1437	14	)	)	PUNCT
inlawrev-3310	1437	15	)	)	PUNCT
inlawrev-3310	1437	16	.	.	PUNCT
inlawrev-3310	1438	1	1998	1998	NUM
inlawrev-3310	1438	2	]	]	PUNCT
inlawrev-3310	1438	3	taxation	taxation	NOUN
inlawrev-3310	1438	4	827	827	NUM
inlawrev-3310	1438	5	consumption	consumption	NOUN
inlawrev-3310	1438	6	exemption,"*^^	exemption,"*^^	ADV
inlawrev-3310	1438	7	or	or	CCONJ
inlawrev-3310	1438	8	as	as	ADP
inlawrev-3310	1438	9	a	a	DET
inlawrev-3310	1438	10	utility/^^	utility/^^	NOUN
inlawrev-3310	1438	11	in	in	ADP
inlawrev-3310	1438	12	december	december	PROPN
inlawrev-3310	1438	13	1993	1993	NUM
inlawrev-3310	1438	14	,	,	PUNCT
inlawrev-3310	1438	15	the	the	DET
inlawrev-3310	1438	16	idsr	idsr	NOUN
inlawrev-3310	1438	17	notified	notify	VERB
inlawrev-3310	1438	18	maer	maer	PROPN
inlawrev-3310	1438	19	that	that	SCONJ
inlawrev-3310	1438	20	maer	maer	PROPN
inlawrev-3310	1438	21	owed	owe	VERB
inlawrev-3310	1438	22	retail	retail	ADJ
inlawrev-3310	1438	23	sales	sale	NOUN
inlawrev-3310	1438	24	tax	tax	NOUN
inlawrev-3310	1438	25	plus	plus	CCONJ
inlawrev-3310	1438	26	interest	interest	NOUN
inlawrev-3310	1438	27	for	for	ADP
inlawrev-3310	1438	28	the	the	DET
inlawrev-3310	1438	29	tax	tax	NOUN
inlawrev-3310	1438	30	years	year	NOUN
inlawrev-3310	1438	31	1990	1990	NUM
inlawrev-3310	1438	32	,	,	PUNCT
inlawrev-3310	1438	33	1991	1991	NUM
inlawrev-3310	1438	34	,	,	PUNCT
inlawrev-3310	1438	35	and	and	CCONJ
inlawrev-3310	1438	36	1992	1992	NUM
inlawrev-3310	1438	37	,	,	PUNCT
inlawrev-3310	1438	38	totaling	total	VERB
inlawrev-3310	1438	39	$	$	SYM
inlawrev-3310	1438	40	702,664.04	702,664.04	NUM
inlawrev-3310	1438	41	.	.	PUNCT
inlawrev-3310	1439	1	maer	maer	PROPN
inlawrev-3310	1439	2	protested	protest	VERB
inlawrev-3310	1439	3	the	the	DET
inlawrev-3310	1439	4	assessment	assessment	NOUN
inlawrev-3310	1439	5	in	in	ADP
inlawrev-3310	1439	6	february	february	PROPN
inlawrev-3310	1439	7	1994	1994	NUM
inlawrev-3310	1439	8	.	.	PUNCT
inlawrev-3310	1440	1	a	a	DET
inlawrev-3310	1440	2	hearing	hearing	NOUN
inlawrev-3310	1440	3	was	be	AUX
inlawrev-3310	1440	4	held	hold	VERB
inlawrev-3310	1440	5	,	,	PUNCT
inlawrev-3310	1440	6	and	and	CCONJ
inlawrev-3310	1440	7	the	the	DET
inlawrev-3310	1440	8	idsr	idsr	NOUN
inlawrev-3310	1440	9	issued	issue	VERB
inlawrev-3310	1440	10	a	a	DET
inlawrev-3310	1440	11	letter	letter	NOUN
inlawrev-3310	1440	12	of	of	ADP
inlawrev-3310	1440	13	findings	finding	NOUN
inlawrev-3310	1440	14	eight	eight	NUM
inlawrev-3310	1440	15	months	month	NOUN
inlawrev-3310	1440	16	later	later	ADV
inlawrev-3310	1440	17	,	,	PUNCT
inlawrev-3310	1440	18	denying	deny	VERB
inlawrev-3310	1440	19	maer	maer	PROPN
inlawrev-3310	1440	20	's	's	PART
inlawrev-3310	1440	21	challenge	challenge	NOUN
inlawrev-3310	1440	22	.	.	PUNCT
inlawrev-3310	1441	1	maer	maer	PROPN
inlawrev-3310	1441	2	filed	file	VERB
inlawrev-3310	1441	3	a	a	DET
inlawrev-3310	1441	4	rehearing	rehear	VERB
inlawrev-3310	1441	5	request	request	NOUN
inlawrev-3310	1441	6	one	one	NUM
inlawrev-3310	1441	7	month	month	NOUN
inlawrev-3310	1441	8	later	later	ADV
inlawrev-3310	1441	9	which	which	DET
inlawrev-3310	1441	10	request	request	NOUN
inlawrev-3310	1441	11	was	be	AUX
inlawrev-3310	1441	12	granted	grant	VERB
inlawrev-3310	1441	13	,	,	PUNCT
inlawrev-3310	1441	14	but	but	CCONJ
inlawrev-3310	1441	15	the	the	DET
inlawrev-3310	1441	16	second	second	ADJ
inlawrev-3310	1441	17	letter	letter	NOUN
inlawrev-3310	1441	18	of	of	ADP
inlawrev-3310	1441	19	findings	finding	NOUN
inlawrev-3310	1441	20	also	also	ADV
inlawrev-3310	1441	21	provided	provide	VERB
inlawrev-3310	1441	22	no	no	DET
inlawrev-3310	1441	23	relief	relief	NOUN
inlawrev-3310	1441	24	.	.	PUNCT
inlawrev-3310	1442	1	maer	maer	PROPN
inlawrev-3310	1442	2	filed	file	VERB
inlawrev-3310	1442	3	this	this	DET
inlawrev-3310	1442	4	original	original	ADJ
inlawrev-3310	1442	5	tax	tax	NOUN
inlawrev-3310	1442	6	appeal	appeal	NOUN
inlawrev-3310	1442	7	one	one	NUM
inlawrev-3310	1442	8	month	month	NOUN
inlawrev-3310	1442	9	later	later	ADV
inlawrev-3310	1442	10	to	to	PART
inlawrev-3310	1442	11	set	set	VERB
inlawrev-3310	1442	12	aside	aside	ADP
inlawrev-3310	1442	13	the	the	DET
inlawrev-3310	1442	14	idsr	idsr	NOUN
inlawrev-3310	1442	15	's	's	PART
inlawrev-3310	1442	16	final	final	ADJ
inlawrev-3310	1442	17	determination	determination	NOUN
inlawrev-3310	1442	18	.	.	PUNCT
inlawrev-3310	1443	1	indiana	indiana	PROPN
inlawrev-3310	1443	2	imposed	impose	VERB
inlawrev-3310	1443	3	an	an	DET
inlawrev-3310	1443	4	excise	excise	NOUN
inlawrev-3310	1443	5	tax	tax	NOUN
inlawrev-3310	1443	6	on	on	ADP
inlawrev-3310	1443	7	tangible	tangible	ADJ
inlawrev-3310	1443	8	personal	personal	ADJ
inlawrev-3310	1443	9	property	property	NOUN
inlawrev-3310	1443	10	stored	store	VERB
inlawrev-3310	1443	11	,	,	PUNCT
inlawrev-3310	1443	12	used	use	VERB
inlawrev-3310	1443	13	,	,	PUNCT
inlawrev-3310	1443	14	or	or	CCONJ
inlawrev-3310	1443	15	consumed	consume	VERB
inlawrev-3310	1443	16	in	in	ADP
inlawrev-3310	1443	17	indiana	indiana	PROPN
inlawrev-3310	1443	18	.	.	PUNCT
inlawrev-3310	1444	1	"*^^	"*^^	NOUN
inlawrev-3310	1444	2	several	several	ADJ
inlawrev-3310	1444	3	exemptions	exemption	NOUN
inlawrev-3310	1444	4	from	from	ADP
inlawrev-3310	1444	5	the	the	DET
inlawrev-3310	1444	6	use	use	NOUN
inlawrev-3310	1444	7	tax	tax	NOUN
inlawrev-3310	1444	8	were	be	AUX
inlawrev-3310	1444	9	available	available	ADJ
inlawrev-3310	1444	10	to	to	ADP
inlawrev-3310	1444	11	taxpayers,'*^^	taxpayers,'*^^	X
inlawrev-3310	1444	12	including	include	VERB
inlawrev-3310	1444	13	what	what	PRON
inlawrev-3310	1444	14	are	be	AUX
inlawrev-3310	1444	15	collectively	collectively	ADV
inlawrev-3310	1444	16	known	know	VERB
inlawrev-3310	1444	17	as	as	ADP
inlawrev-3310	1444	18	the	the	DET
inlawrev-3310	1444	19	industrial	industrial	ADJ
inlawrev-3310	1444	20	exemptions	exemption	NOUN
inlawrev-3310	1444	21	.	.	PUNCT
inlawrev-3310	1445	1	'*^	'*^	NOUN
inlawrev-3310	1445	2	'	'	PUNCT
inlawrev-3310	1445	3	with	with	ADP
inlawrev-3310	1445	4	respect	respect	NOUN
inlawrev-3310	1445	5	to	to	ADP
inlawrev-3310	1445	6	the	the	DET
inlawrev-3310	1445	7	equipment	equipment	NOUN
inlawrev-3310	1445	8	exemption	exemption	NOUN
inlawrev-3310	1445	9	,	,	PUNCT
inlawrev-3310	1445	10	maer	maer	PROPN
inlawrev-3310	1445	11	did	do	AUX
inlawrev-3310	1445	12	not	not	PART
inlawrev-3310	1445	13	pay	pay	VERB
inlawrev-3310	1445	14	sales	sale	NOUN
inlawrev-3310	1445	15	tax	tax	NOUN
inlawrev-3310	1445	16	on	on	ADP
inlawrev-3310	1445	17	the	the	DET
inlawrev-3310	1445	18	equipment	equipment	NOUN
inlawrev-3310	1445	19	it	it	PRON
inlawrev-3310	1445	20	purchased	purchase	VERB
inlawrev-3310	1445	21	to	to	PART
inlawrev-3310	1445	22	operate	operate	VERB
inlawrev-3310	1445	23	its	its	PRON
inlawrev-3310	1445	24	chilling	chilling	ADJ
inlawrev-3310	1445	25	and	and	CCONJ
inlawrev-3310	1445	26	treatment	treatment	NOUN
inlawrev-3310	1445	27	facility	facility	NOUN
inlawrev-3310	1445	28	because	because	SCONJ
inlawrev-3310	1445	29	maer	maer	PROPN
inlawrev-3310	1445	30	believed	believe	VERB
inlawrev-3310	1445	31	it	it	PRON
inlawrev-3310	1445	32	was	be	AUX
inlawrev-3310	1445	33	exempt	exempt	ADJ
inlawrev-3310	1445	34	.	.	PUNCT
inlawrev-3310	1445	35	"^^^	"^^^	PUNCT
inlawrev-3310	1446	1	the	the	DET
inlawrev-3310	1446	2	idsr	idsr	NOUN
inlawrev-3310	1446	3	denied	deny	VERB
inlawrev-3310	1446	4	maer	maer	PROPN
inlawrev-3310	1446	5	the	the	DET
inlawrev-3310	1446	6	exemption	exemption	NOUN
inlawrev-3310	1446	7	because	because	SCONJ
inlawrev-3310	1446	8	it	it	PRON
inlawrev-3310	1446	9	found	find	VERB
inlawrev-3310	1446	10	that	that	SCONJ
inlawrev-3310	1446	11	maer	maer	PROPN
inlawrev-3310	1446	12	was	be	AUX
inlawrev-3310	1446	13	providing	provide	VERB
inlawrev-3310	1446	14	a	a	DET
inlawrev-3310	1446	15	cooling	cool	VERB
inlawrev-3310	1446	16	service	service	NOUN
inlawrev-3310	1446	17	.	.	PUNCT
inlawrev-3310	1447	1	the	the	DET
inlawrev-3310	1447	2	idsr	idsr	NOUN
inlawrev-3310	1447	3	argued	argue	VERB
inlawrev-3310	1447	4	that	that	SCONJ
inlawrev-3310	1447	5	maer	maer	PROPN
inlawrev-3310	1447	6	's	's	PART
inlawrev-3310	1447	7	chilling	chilling	NOUN
inlawrev-3310	1447	8	of	of	ADP
inlawrev-3310	1447	9	water	water	NOUN
inlawrev-3310	1447	10	did	do	AUX
inlawrev-3310	1447	11	not	not	PART
inlawrev-3310	1447	12	significantly	significantly	ADV
inlawrev-3310	1447	13	change	change	VERB
inlawrev-3310	1447	14	the	the	DET
inlawrev-3310	1447	15	water	water	NOUN
inlawrev-3310	1447	16	,	,	PUNCT
inlawrev-3310	1447	17	and	and	CCONJ
inlawrev-3310	1447	18	thus	thus	ADV
inlawrev-3310	1447	19	no	no	DET
inlawrev-3310	1447	20	"	"	PUNCT
inlawrev-3310	1447	21	production	production	NOUN
inlawrev-3310	1447	22	"	"	PUNCT
inlawrev-3310	1447	23	or	or	CCONJ
inlawrev-3310	1447	24	"	"	PUNCT
inlawrev-3310	1447	25	processing	processing	NOUN
inlawrev-3310	1447	26	"	"	PUNCT
inlawrev-3310	1447	27	occurred	occur	VERB
inlawrev-3310	1447	28	and	and	CCONJ
inlawrev-3310	1447	29	no	no	DET
inlawrev-3310	1447	30	"	"	PUNCT
inlawrev-3310	1447	31	other	other	ADJ
inlawrev-3310	1447	32	tangible	tangible	ADJ
inlawrev-3310	1447	33	personal	personal	ADJ
inlawrev-3310	1447	34	property	property	NOUN
inlawrev-3310	1447	35	"	"	PUNCT
inlawrev-3310	1447	36	was	be	AUX
inlawrev-3310	1447	37	produced	produce	VERB
inlawrev-3310	1447	38	.	.	PUNCT
inlawrev-3310	1448	1	the	the	DET
inlawrev-3310	1448	2	court	court	NOUN
inlawrev-3310	1448	3	disagreed	disagree	VERB
inlawrev-3310	1448	4	observing	observe	VERB
inlawrev-3310	1448	5	that	that	SCONJ
inlawrev-3310	1448	6	the	the	DET
inlawrev-3310	1448	7	equipment	equipment	NOUN
inlawrev-3310	1448	8	exemption	exemption	NOUN
inlawrev-3310	1448	9	provided	provide	VERB
inlawrev-3310	1448	10	:	:	PUNCT
inlawrev-3310	1448	11	"	"	PUNCT
inlawrev-3310	1448	12	transactions	transaction	NOUN
inlawrev-3310	1448	13	involving	involve	VERB
inlawrev-3310	1448	14	manufacturing	manufacturing	NOUN
inlawrev-3310	1448	15	machinery	machinery	NOUN
inlawrev-3310	1448	16	,	,	PUNCT
inlawrev-3310	1448	17	tools	tool	NOUN
inlawrev-3310	1448	18	,	,	PUNCT
inlawrev-3310	1448	19	and	and	CCONJ
inlawrev-3310	1448	20	equipment	equipment	NOUN
inlawrev-3310	1448	21	are	be	AUX
inlawrev-3310	1448	22	exempt	exempt	ADJ
inlawrev-3310	1448	23	from	from	ADP
inlawrev-3310	1448	24	the	the	DET
inlawrev-3310	1448	25	state	state	NOUN
inlawrev-3310	1448	26	gross	gross	ADJ
inlawrev-3310	1448	27	retail	retail	ADJ
inlawrev-3310	1448	28	tax	tax	NOUN
inlawrev-3310	1448	29	if	if	SCONJ
inlawrev-3310	1448	30	the	the	DET
inlawrev-3310	1448	31	person	person	NOUN
inlawrev-3310	1448	32	acquiring	acquire	VERB
inlawrev-3310	1448	33	that	that	DET
inlawrev-3310	1448	34	property	property	NOUN
inlawrev-3310	1448	35	acquires	acquire	VERB
inlawrev-3310	1448	36	it	it	PRON
inlawrev-3310	1448	37	for	for	ADP
inlawrev-3310	1448	38	his	his	PRON
inlawrev-3310	1448	39	direct	direct	ADJ
inlawrev-3310	1448	40	use	use	NOUN
inlawrev-3310	1448	41	in	in	ADP
inlawrev-3310	1448	42	the	the	DET
inlawrev-3310	1448	43	direct	direct	ADJ
inlawrev-3310	1448	44	production	production	NOUN
inlawrev-3310	1448	45	,	,	PUNCT
inlawrev-3310	1448	46	manufacture	manufacture	NOUN
inlawrev-3310	1448	47	,	,	PUNCT
inlawrev-3310	1448	48	fabrication	fabrication	NOUN
inlawrev-3310	1448	49	,	,	PUNCT
inlawrev-3310	1448	50	assembly	assembly	NOUN
inlawrev-3310	1448	51	,	,	PUNCT
inlawrev-3310	1448	52	extraction	extraction	NOUN
inlawrev-3310	1448	53	,	,	PUNCT
inlawrev-3310	1448	54	mining	mining	NOUN
inlawrev-3310	1448	55	,	,	PUNCT
inlawrev-3310	1448	56	processing	processing	NOUN
inlawrev-3310	1448	57	,	,	PUNCT
inlawrev-3310	1448	58	refining	refining	NOUN
inlawrev-3310	1448	59	,	,	PUNCT
inlawrev-3310	1448	60	or	or	CCONJ
inlawrev-3310	1448	61	finishing	finish	VERB
inlawrev-3310	1448	62	of	of	ADP
inlawrev-3310	1448	63	other	other	ADJ
inlawrev-3310	1448	64	tangible	tangible	ADJ
inlawrev-3310	1448	65	personal	personal	ADJ
inlawrev-3310	1448	66	property	property	NOUN
inlawrev-3310	1448	67	.	.	PUNCT
inlawrev-3310	1449	1	"^^^	"^^^	PUNCT
inlawrev-3310	1450	1	to	to	PART
inlawrev-3310	1450	2	qualify	qualify	VERB
inlawrev-3310	1450	3	for	for	ADP
inlawrev-3310	1450	4	this	this	DET
inlawrev-3310	1450	5	exemption	exemption	NOUN
inlawrev-3310	1450	6	,	,	PUNCT
inlawrev-3310	1450	7	taxpayers	taxpayer	NOUN
inlawrev-3310	1450	8	had	have	VERB
inlawrev-3310	1450	9	to	to	PART
inlawrev-3310	1450	10	meet	meet	VERB
inlawrev-3310	1450	11	two	two	NUM
inlawrev-3310	1450	12	requirements	requirement	NOUN
inlawrev-3310	1450	13	.	.	PUNCT
inlawrev-3310	1451	1	first	first	ADV
inlawrev-3310	1451	2	,	,	PUNCT
inlawrev-3310	1451	3	the	the	DET
inlawrev-3310	1451	4	taxpayer	taxpayer	NOUN
inlawrev-3310	1451	5	had	have	VERB
inlawrev-3310	1451	6	to	to	PART
inlawrev-3310	1451	7	acquire	acquire	VERB
inlawrev-3310	1451	8	the	the	DET
inlawrev-3310	1451	9	property	property	NOUN
inlawrev-3310	1451	10	for	for	ADP
inlawrev-3310	1451	11	the	the	DET
inlawrev-3310	1451	12	taxpayer	taxpayer	NOUN
inlawrev-3310	1451	13	's	's	PART
inlawrev-3310	1451	14	direct	direct	ADJ
inlawrev-3310	1451	15	use	use	NOUN
inlawrev-3310	1451	16	.	.	PUNCT
inlawrev-3310	1452	1	second	second	ADV
inlawrev-3310	1452	2	,	,	PUNCT
inlawrev-3310	1452	3	the	the	DET
inlawrev-3310	1452	4	taxpayer	taxpayer	NOUN
inlawrev-3310	1452	5	had	have	VERB
inlawrev-3310	1452	6	to	to	PART
inlawrev-3310	1452	7	use	use	VERB
inlawrev-3310	1452	8	that	that	DET
inlawrev-3310	1452	9	property	property	NOUN
inlawrev-3310	1452	10	in	in	ADP
inlawrev-3310	1452	11	direct	direct	ADJ
inlawrev-3310	1452	12	production	production	NOUN
inlawrev-3310	1452	13	,	,	PUNCT
inlawrev-3310	1452	14	manufacture	manufacture	NOUN
inlawrev-3310	1452	15	,	,	PUNCT
inlawrev-3310	1452	16	fabrication	fabrication	NOUN
inlawrev-3310	1452	17	,	,	PUNCT
inlawrev-3310	1452	18	assembly	assembly	NOUN
inlawrev-3310	1452	19	,	,	PUNCT
inlawrev-3310	1452	20	extraction	extraction	NOUN
inlawrev-3310	1452	21	,	,	PUNCT
inlawrev-3310	1452	22	mining	mining	NOUN
inlawrev-3310	1452	23	,	,	PUNCT
inlawrev-3310	1452	24	processing	processing	NOUN
inlawrev-3310	1452	25	,	,	PUNCT
inlawrev-3310	1452	26	refining	refining	NOUN
inlawrev-3310	1452	27	,	,	PUNCT
inlawrev-3310	1452	28	or	or	CCONJ
inlawrev-3310	1452	29	finishing	finish	VERB
inlawrev-3310	1452	30	of	of	ADP
inlawrev-3310	1452	31	other	other	ADJ
inlawrev-3310	1452	32	tangible	tangible	ADJ
inlawrev-3310	1452	33	personal	personal	ADJ
inlawrev-3310	1452	34	property	property	NOUN
inlawrev-3310	1452	35	.	.	PUNCT
inlawrev-3310	1453	1	these	these	DET
inlawrev-3310	1453	2	two	two	NUM
inlawrev-3310	1453	3	tests	test	NOUN
inlawrev-3310	1453	4	compose	compose	VERB
inlawrev-3310	1453	5	what	what	PRON
inlawrev-3310	1453	6	is	be	AUX
inlawrev-3310	1453	7	referred	refer	VERB
inlawrev-3310	1453	8	to	to	ADP
inlawrev-3310	1453	9	as	as	ADP
inlawrev-3310	1453	10	the	the	DET
inlawrev-3310	1453	11	double	double	ADJ
inlawrev-3310	1453	12	direct	direct	ADJ
inlawrev-3310	1453	13	standard	standard	NOUN
inlawrev-3310	1453	14	.	.	PUNCT
inlawrev-3310	1454	1	'	'	PUNCT
inlawrev-3310	1454	2	^^'^	^^'^	NOUN
inlawrev-3310	1454	3	the	the	DET
inlawrev-3310	1454	4	parties	party	NOUN
inlawrev-3310	1454	5	contested	contest	VERB
inlawrev-3310	1454	6	whether	whether	SCONJ
inlawrev-3310	1454	7	maer	maer	PROPN
inlawrev-3310	1454	8	's	's	PART
inlawrev-3310	1454	9	operation	operation	NOUN
inlawrev-3310	1454	10	constituted	constitute	VERB
inlawrev-3310	1454	11	"	"	PUNCT
inlawrev-3310	1454	12	direct	direct	ADJ
inlawrev-3310	1454	13	production	production	NOUN
inlawrev-3310	1454	14	,	,	PUNCT
inlawrev-3310	1454	15	manufacture	manufacture	NOUN
inlawrev-3310	1454	16	,	,	PUNCT
inlawrev-3310	1454	17	fabrication	fabrication	NOUN
inlawrev-3310	1454	18	,	,	PUNCT
inlawrev-3310	1454	19	assembly	assembly	NOUN
inlawrev-3310	1454	20	,	,	PUNCT
inlawrev-3310	1454	21	extraction	extraction	NOUN
inlawrev-3310	1454	22	,	,	PUNCT
inlawrev-3310	1454	23	mining	mining	NOUN
inlawrev-3310	1454	24	,	,	PUNCT
inlawrev-3310	1454	25	processing	processing	NOUN
inlawrev-3310	1454	26	,	,	PUNCT
inlawrev-3310	1454	27	refining	refining	NOUN
inlawrev-3310	1454	28	,	,	PUNCT
inlawrev-3310	1454	29	or	or	CCONJ
inlawrev-3310	1454	30	finishing	finish	VERB
inlawrev-3310	1454	31	of	of	ADP
inlawrev-3310	1454	32	other	other	ADJ
inlawrev-3310	1454	33	tangible	tangible	ADJ
inlawrev-3310	1454	34	personal	personal	ADJ
inlawrev-3310	1454	35	property	property	NOUN
inlawrev-3310	1454	36	.	.	PUNCT
inlawrev-3310	1455	1	"*^^	"*^^	NOUN
inlawrev-3310	1455	2	the	the	DET
inlawrev-3310	1455	3	court	court	NOUN
inlawrev-3310	1455	4	observed	observe	VERB
inlawrev-3310	1455	5	that	that	SCONJ
inlawrev-3310	1455	6	the	the	DET
inlawrev-3310	1455	7	equipment	equipment	NOUN
inlawrev-3310	1455	8	exemption	exemption	NOUN
inlawrev-3310	1455	9	required	require	VERB
inlawrev-3310	1455	10	taxpayers	taxpayer	NOUN
inlawrev-3310	1455	11	to	to	PART
inlawrev-3310	1455	12	show	show	VERB
inlawrev-3310	1455	13	that	that	SCONJ
inlawrev-3310	1455	14	the	the	DET
inlawrev-3310	1455	15	taxpayers	taxpayer	NOUN
inlawrev-3310	1455	16	are	be	AUX
inlawrev-3310	1455	17	427	427	NUM
inlawrev-3310	1455	18	.	.	PUNCT
inlawrev-3310	1456	1	i	i	PRON
inlawrev-3310	1456	2	d.	d.	PROPN
inlawrev-3310	1456	3	(	(	PUNCT
inlawrev-3310	1456	4	citing	cite	VERB
inlawrev-3310	1456	5	ind	ind	NOUN
inlawrev-3310	1456	6	.	.	PUNCT
inlawrev-3310	1457	1	code	code	PROPN
inlawrev-3310	1457	2	ann	ann	PROPN
inlawrev-3310	1457	3	.	.	PROPN
inlawrev-3310	1458	1	6	6	NUM
inlawrev-3310	1458	2	-	-	SYM
inlawrev-3310	1458	3	2.5	2.5	NUM
inlawrev-3310	1458	4	-	-	PUNCT
inlawrev-3310	1458	5	5	5	NUM
inlawrev-3310	1458	6	-	-	NUM
inlawrev-3310	1458	7	5.1	5.1	NUM
inlawrev-3310	1458	8	)	)	PUNCT
inlawrev-3310	1458	9	.	.	PUNCT
inlawrev-3310	1459	1	428	428	X
inlawrev-3310	1459	2	.	.	PUNCT
inlawrev-3310	1460	1	i	i	PRON
inlawrev-3310	1460	2	d.	d.	PROPN
inlawrev-3310	1460	3	(	(	PUNCT
inlawrev-3310	1460	4	citing	cite	VERB
inlawrev-3310	1460	5	ind	ind	NOUN
inlawrev-3310	1460	6	.	.	PUNCT
inlawrev-3310	1461	1	code	code	PROPN
inlawrev-3310	1461	2	ann	ann	PROPN
inlawrev-3310	1461	3	.	.	PUNCT
inlawrev-3310	1462	1	§	§	PROPN
inlawrev-3310	1462	2	§	§	PROPN
inlawrev-3310	1462	3	6	6	NUM
inlawrev-3310	1462	4	-	-	SYM
inlawrev-3310	1462	5	2.5	2.5	NUM
inlawrev-3310	1462	6	-	-	PUNCT
inlawrev-3310	1462	7	4	4	NUM
inlawrev-3310	1462	8	-	-	SYM
inlawrev-3310	1462	9	5	5	NUM
inlawrev-3310	1462	10	,	,	PUNCT
inlawrev-3310	1462	11	6	6	NUM
inlawrev-3310	1462	12	-	-	SYM
inlawrev-3310	1462	13	2.5	2.5	NUM
inlawrev-3310	1462	14	-	-	PUNCT
inlawrev-3310	1462	15	5	5	NUM
inlawrev-3310	1462	16	-	-	NUM
inlawrev-3310	1462	17	12	12	NUM
inlawrev-3310	1462	18	)	)	PUNCT
inlawrev-3310	1462	19	.	.	PUNCT
inlawrev-3310	1463	1	429	429	NUM
inlawrev-3310	1463	2	.	.	PUNCT
inlawrev-3310	1464	1	i	i	PRON
inlawrev-3310	1464	2	d	d	PROPN
inlawrev-3310	1464	3	(	(	PUNCT
inlawrev-3310	1464	4	citing	cite	VERB
inlawrev-3310	1464	5	ind	ind	NOUN
inlawrev-3310	1464	6	.	.	PUNCT
inlawrev-3310	1465	1	code	code	PROPN
inlawrev-3310	1465	2	ann	ann	PROPN
inlawrev-3310	1465	3	.	.	PUNCT
inlawrev-3310	1466	1	§	§	PROPN
inlawrev-3310	1466	2	6	6	NUM
inlawrev-3310	1466	3	-	-	SYM
inlawrev-3310	1466	4	2.5	2.5	NUM
inlawrev-3310	1466	5	-	-	PUNCT
inlawrev-3310	1466	6	3	3	NUM
inlawrev-3310	1466	7	-	-	SYM
inlawrev-3310	1466	8	2	2	NUM
inlawrev-3310	1466	9	(	(	PUNCT
inlawrev-3310	1466	10	west	west	NOUN
inlawrev-3310	1466	11	supp	supp	PROPN
inlawrev-3310	1466	12	.	.	PUNCT
inlawrev-3310	1466	13	1996	1996	NUM
inlawrev-3310	1466	14	)	)	PUNCT
inlawrev-3310	1466	15	)	)	PUNCT
inlawrev-3310	1466	16	.	.	PUNCT
inlawrev-3310	1467	1	430	430	NUM
inlawrev-3310	1467	2	.	.	PUNCT
inlawrev-3310	1468	1	i	i	PRON
inlawrev-3310	1468	2	d	d	PROPN
inlawrev-3310	1468	3	(	(	PUNCT
inlawrev-3310	1468	4	citing	cite	VERB
inlawrev-3310	1468	5	ind	ind	NOUN
inlawrev-3310	1468	6	.	.	PUNCT
inlawrev-3310	1469	1	code	code	PROPN
inlawrev-3310	1469	2	ann	ann	PROPN
inlawrev-3310	1469	3	.	.	PUNCT
inlawrev-3310	1470	1	§	§	PROPN
inlawrev-3310	1470	2	§	§	PROPN
inlawrev-3310	1470	3	6	6	NUM
inlawrev-3310	1470	4	-	-	SYM
inlawrev-3310	1470	5	2.5	2.5	NUM
inlawrev-3310	1470	6	-	-	PUNCT
inlawrev-3310	1470	7	5	5	NUM
inlawrev-3310	1470	8	-	-	SYM
inlawrev-3310	1470	9	1	1	NUM
inlawrev-3310	1470	10	to	to	ADP
inlawrev-3310	1470	11	-33	-33	PROPN
inlawrev-3310	1470	12	(	(	PUNCT
inlawrev-3310	1470	13	west	west	NOUN
inlawrev-3310	1470	14	supp	supp	PROPN
inlawrev-3310	1470	15	.	.	PUNCT
inlawrev-3310	1470	16	1989	1989	NUM
inlawrev-3310	1470	17	)	)	PUNCT
inlawrev-3310	1470	18	)	)	PUNCT
inlawrev-3310	1470	19	.	.	PUNCT
inlawrev-3310	1471	1	43	43	NUM
inlawrev-3310	1471	2	1	1	NUM
inlawrev-3310	1471	3	.	.	PUNCT
inlawrev-3310	1472	1	i	i	PRON
inlawrev-3310	1472	2	d.	d.	PROPN
inlawrev-3310	1472	3	(	(	PUNCT
inlawrev-3310	1472	4	citing	cite	VERB
inlawrev-3310	1472	5	harlan	harlan	PROPN
inlawrev-3310	1472	6	sprague	sprague	PROPN
inlawrev-3310	1472	7	dawley	dawley	PROPN
inlawrev-3310	1472	8	v.	v.	PROPN
inlawrev-3310	1472	9	indiana	indiana	PROPN
inlawrev-3310	1472	10	dep't	dep't	PROPN
inlawrev-3310	1472	11	of	of	ADP
inlawrev-3310	1472	12	state	state	NOUN
inlawrev-3310	1472	13	revenue	revenue	NOUN
inlawrev-3310	1472	14	,	,	PUNCT
inlawrev-3310	1472	15	605	605	NUM
inlawrev-3310	1472	16	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1472	17	1	1	NUM
inlawrev-3310	1472	18	222	222	NUM
inlawrev-3310	1472	19	,	,	PUNCT
inlawrev-3310	1472	20	1224	1224	NUM
inlawrev-3310	1472	21	(	(	PUNCT
inlawrev-3310	1472	22	ind	ind	NOUN
inlawrev-3310	1472	23	.	.	PUNCT
inlawrev-3310	1473	1	t.c	t.c	PROPN
inlawrev-3310	1473	2	.	.	PROPN
inlawrev-3310	1473	3	1992	1992	NUM
inlawrev-3310	1473	4	)	)	PUNCT
inlawrev-3310	1473	5	)	)	PUNCT
inlawrev-3310	1473	6	.	.	PUNCT
inlawrev-3310	1474	1	432	432	X
inlawrev-3310	1474	2	.	.	PUNCT
inlawrev-3310	1475	1	i	i	PRON
inlawrev-3310	1475	2	d	d	PROPN
inlawrev-3310	1475	3	433	433	NUM
inlawrev-3310	1475	4	.	.	PUNCT
inlawrev-3310	1476	1	i	i	PRON
inlawrev-3310	1476	2	d.	d.	PROPN
inlawrev-3310	1476	3	at	at	ADP
inlawrev-3310	1476	4	262	262	NUM
inlawrev-3310	1476	5	(	(	PUNCT
inlawrev-3310	1476	6	quoting	quote	VERB
inlawrev-3310	1476	7	ind	ind	PROPN
inlawrev-3310	1476	8	.	.	PUNCT
inlawrev-3310	1477	1	code	code	PROPN
inlawrev-3310	1477	2	ann	ann	PROPN
inlawrev-3310	1477	3	.	.	PUNCT
inlawrev-3310	1478	1	§	§	PROPN
inlawrev-3310	1478	2	6	6	NUM
inlawrev-3310	1478	3	-	-	SYM
inlawrev-3310	1478	4	2.5	2.5	NUM
inlawrev-3310	1478	5	-	-	PUNCT
inlawrev-3310	1478	6	5	5	NUM
inlawrev-3310	1478	7	-	-	SYM
inlawrev-3310	1478	8	3	3	NUM
inlawrev-3310	1478	9	(	(	PUNCT
inlawrev-3310	1478	10	no	no	DET
inlawrev-3310	1478	11	year	year	NOUN
inlawrev-3310	1478	12	given	give	VERB
inlawrev-3310	1478	13	)	)	PUNCT
inlawrev-3310	1478	14	.	.	PUNCT
inlawrev-3310	1479	1	434	434	NUM
inlawrev-3310	1479	2	.	.	PUNCT
inlawrev-3310	1480	1	i	i	PRON
inlawrev-3310	1480	2	d.	d.	PROPN
inlawrev-3310	1480	3	(	(	PUNCT
inlawrev-3310	1480	4	citing	cite	VERB
inlawrev-3310	1480	5	department	department	NOUN
inlawrev-3310	1480	6	of	of	ADP
inlawrev-3310	1480	7	state	state	PROPN
inlawrev-3310	1480	8	revenue	revenue	NOUN
inlawrev-3310	1480	9	v.	v.	ADP
inlawrev-3310	1480	10	cave	cave	PROPN
inlawrev-3310	1480	11	stone	stone	PROPN
inlawrev-3310	1480	12	,	,	PUNCT
inlawrev-3310	1480	13	inc	inc	PROPN
inlawrev-3310	1480	14	.	.	PROPN
inlawrev-3310	1480	15	,	,	PUNCT
inlawrev-3310	1480	16	457	457	NUM
inlawrev-3310	1480	17	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1480	18	520	520	NUM
inlawrev-3310	1480	19	,	,	PUNCT
inlawrev-3310	1480	20	525	525	NUM
inlawrev-3310	1480	21	(	(	PUNCT
inlawrev-3310	1480	22	ind	ind	NOUN
inlawrev-3310	1480	23	.	.	PUNCT
inlawrev-3310	1480	24	1983	1983	NUM
inlawrev-3310	1480	25	)	)	PUNCT
inlawrev-3310	1480	26	)	)	PUNCT
inlawrev-3310	1480	27	.	.	PUNCT
inlawrev-3310	1481	1	435	435	NUM
inlawrev-3310	1481	2	.	.	PUNCT
inlawrev-3310	1482	1	i	i	PRON
inlawrev-3310	1482	2	d.	d.	PROPN
inlawrev-3310	1482	3	(	(	PUNCT
inlawrev-3310	1482	4	quoting	quote	VERB
inlawrev-3310	1482	5	ind	ind	PROPN
inlawrev-3310	1482	6	.	.	PUNCT
inlawrev-3310	1483	1	code	code	PROPN
inlawrev-3310	1483	2	ann	ann	PROPN
inlawrev-3310	1483	3	.	.	PUNCT
inlawrev-3310	1484	1	§	§	PROPN
inlawrev-3310	1484	2	6	6	NUM
inlawrev-3310	1484	3	-	-	SYM
inlawrev-3310	1484	4	2.5	2.5	NUM
inlawrev-3310	1484	5	-	-	PUNCT
inlawrev-3310	1484	6	5	5	NUM
inlawrev-3310	1484	7	-	-	SYM
inlawrev-3310	1484	8	3	3	NUM
inlawrev-3310	1484	9	)	)	PUNCT
inlawrev-3310	1484	10	.	.	PUNCT
inlawrev-3310	1485	1	828	828	NUM
inlawrev-3310	1485	2	indiana	indiana	PROPN
inlawrev-3310	1485	3	law	law	PROPN
inlawrev-3310	1485	4	review	review	NOUN
inlawrev-3310	1485	5	[	[	X
inlawrev-3310	1485	6	vol	vol	NOUN
inlawrev-3310	1485	7	.	.	NOUN
inlawrev-3310	1485	8	3	3	NUM
inlawrev-3310	1485	9	1	1	NUM
inlawrev-3310	1485	10	:	:	SYM
inlawrev-3310	1485	11	781	781	NUM
inlawrev-3310	1485	12	engaged	engage	VERB
inlawrev-3310	1485	13	in	in	ADP
inlawrev-3310	1485	14	"	"	PUNCT
inlawrev-3310	1485	15	production	production	NOUN
inlawrev-3310	1485	16	.	.	PUNCT
inlawrev-3310	1485	17	"^^^	"^^^	PUNCT
inlawrev-3310	1486	1	"	"	PUNCT
inlawrev-3310	1486	2	production	production	NOUN
inlawrev-3310	1486	3	"	"	PUNCT
inlawrev-3310	1486	4	can	can	AUX
inlawrev-3310	1486	5	occur	occur	VERB
inlawrev-3310	1486	6	through	through	ADP
inlawrev-3310	1486	7	manufacturing	manufacturing	NOUN
inlawrev-3310	1486	8	,	,	PUNCT
inlawrev-3310	1486	9	processing	processing	NOUN
inlawrev-3310	1486	10	,	,	PUNCT
inlawrev-3310	1486	11	or	or	CCONJ
inlawrev-3310	1486	12	the	the	DET
inlawrev-3310	1486	13	other	other	ADJ
inlawrev-3310	1486	14	activities	activity	NOUN
inlawrev-3310	1486	15	which	which	PRON
inlawrev-3310	1486	16	are	be	AUX
inlawrev-3310	1486	17	listed	list	VERB
inlawrev-3310	1486	18	in	in	ADP
inlawrev-3310	1486	19	the	the	DET
inlawrev-3310	1486	20	exemption,"*^^	exemption,"*^^	NOUN
inlawrev-3310	1486	21	but	but	CCONJ
inlawrev-3310	1486	22	that	that	SCONJ
inlawrev-3310	1486	23	it	it	PRON
inlawrev-3310	1486	24	does	do	AUX
inlawrev-3310	1486	25	not	not	PART
inlawrev-3310	1486	26	matter	matter	VERB
inlawrev-3310	1486	27	whether	whether	SCONJ
inlawrev-3310	1486	28	the	the	DET
inlawrev-3310	1486	29	taxpayer	taxpayer	NOUN
inlawrev-3310	1486	30	's	's	PART
inlawrev-3310	1486	31	operation	operation	NOUN
inlawrev-3310	1486	32	fits	fit	VERB
inlawrev-3310	1486	33	within	within	ADP
inlawrev-3310	1486	34	a	a	DET
inlawrev-3310	1486	35	particular	particular	ADJ
inlawrev-3310	1486	36	category	category	NOUN
inlawrev-3310	1486	37	,	,	PUNCT
inlawrev-3310	1486	38	such	such	ADJ
inlawrev-3310	1486	39	as	as	ADP
inlawrev-3310	1486	40	processing	processing	NOUN
inlawrev-3310	1486	41	or	or	CCONJ
inlawrev-3310	1486	42	manufacturing	manufacturing	NOUN
inlawrev-3310	1486	43	.	.	PUNCT
inlawrev-3310	1487	1	'^^^	'^^^	PROPN
inlawrev-3310	1487	2	the	the	DET
inlawrev-3310	1487	3	court	court	NOUN
inlawrev-3310	1487	4	stated	state	VERB
inlawrev-3310	1487	5	that	that	SCONJ
inlawrev-3310	1487	6	the	the	DET
inlawrev-3310	1487	7	term	term	NOUN
inlawrev-3310	1487	8	"	"	PUNCT
inlawrev-3310	1487	9	production	production	NOUN
inlawrev-3310	1487	10	"	"	PUNCT
inlawrev-3310	1487	11	is	be	AUX
inlawrev-3310	1487	12	defined	define	VERB
inlawrev-3310	1487	13	broadly	broadly	ADV
inlawrev-3310	1487	14	in	in	ADP
inlawrev-3310	1487	15	this	this	DET
inlawrev-3310	1487	16	context	context	NOUN
inlawrev-3310	1487	17	and	and	CCONJ
inlawrev-3310	1487	18	focuses	focus	VERB
inlawrev-3310	1487	19	on	on	ADP
inlawrev-3310	1487	20	the	the	DET
inlawrev-3310	1487	21	creation	creation	NOUN
inlawrev-3310	1487	22	of	of	ADP
inlawrev-3310	1487	23	a	a	DET
inlawrev-3310	1487	24	marketable	marketable	ADJ
inlawrev-3310	1487	25	good	good	NOUN
inlawrev-3310	1487	26	.	.	PUNCT
inlawrev-3310	1488	1	"*^^	"*^^	NOUN
inlawrev-3310	1488	2	the	the	DET
inlawrev-3310	1488	3	court	court	NOUN
inlawrev-3310	1488	4	determined	determine	VERB
inlawrev-3310	1488	5	that	that	SCONJ
inlawrev-3310	1488	6	maer	maer	PROPN
inlawrev-3310	1488	7	is	be	AUX
inlawrev-3310	1488	8	engaged	engage	VERB
inlawrev-3310	1488	9	in	in	ADP
inlawrev-3310	1488	10	the	the	DET
inlawrev-3310	1488	11	"	"	PUNCT
inlawrev-3310	1488	12	direct	direct	ADJ
inlawrev-3310	1488	13	production	production	NOUN
inlawrev-3310	1488	14	"	"	PUNCT
inlawrev-3310	1488	15	of	of	ADP
inlawrev-3310	1488	16	"	"	PUNCT
inlawrev-3310	1488	17	other	other	ADJ
inlawrev-3310	1488	18	tangible	tangible	ADJ
inlawrev-3310	1488	19	personal	personal	ADJ
inlawrev-3310	1488	20	property	property	NOUN
inlawrev-3310	1488	21	.	.	PUNCT
inlawrev-3310	1488	22	"	"	PUNCT
inlawrev-3310	1489	1	the	the	DET
inlawrev-3310	1489	2	court	court	NOUN
inlawrev-3310	1489	3	observed	observe	VERB
inlawrev-3310	1489	4	that	that	SCONJ
inlawrev-3310	1489	5	in	in	ADP
inlawrev-3310	1489	6	order	order	NOUN
inlawrev-3310	1489	7	to	to	PART
inlawrev-3310	1489	8	cool	cool	VERB
inlawrev-3310	1489	9	water	water	NOUN
inlawrev-3310	1489	10	to	to	ADP
inlawrev-3310	1489	11	forty	forty	NUM
inlawrev-3310	1489	12	degrees	degree	NOUN
inlawrev-3310	1489	13	,	,	PUNCT
inlawrev-3310	1489	14	maer	maer	PROPN
inlawrev-3310	1489	15	used	use	VERB
inlawrev-3310	1489	16	steam	steam	NOUN
inlawrev-3310	1489	17	-	-	PUNCT
inlawrev-3310	1489	18	driven	drive	VERB
inlawrev-3310	1489	19	turbine	turbine	NOUN
inlawrev-3310	1489	20	chillers	chiller	NOUN
inlawrev-3310	1489	21	to	to	PART
inlawrev-3310	1489	22	remove	remove	VERB
inlawrev-3310	1489	23	heat	heat	NOUN
inlawrev-3310	1489	24	,	,	PUNCT
inlawrev-3310	1489	25	a	a	DET
inlawrev-3310	1489	26	form	form	NOUN
inlawrev-3310	1489	27	of	of	ADP
inlawrev-3310	1489	28	energy	energy	NOUN
inlawrev-3310	1489	29	,	,	PUNCT
inlawrev-3310	1489	30	from	from	ADP
inlawrev-3310	1489	31	the	the	DET
inlawrev-3310	1489	32	water	water	NOUN
inlawrev-3310	1489	33	.	.	PUNCT
inlawrev-3310	1490	1	this	this	DET
inlawrev-3310	1490	2	process	process	NOUN
inlawrev-3310	1490	3	created	create	VERB
inlawrev-3310	1490	4	a	a	DET
inlawrev-3310	1490	5	significant	significant	ADJ
inlawrev-3310	1490	6	change	change	NOUN
inlawrev-3310	1490	7	in	in	ADP
inlawrev-3310	1490	8	the	the	DET
inlawrev-3310	1490	9	properties	property	NOUN
inlawrev-3310	1490	10	ofwater	ofwater	NOUN
inlawrev-3310	1490	11	.	.	PUNCT
inlawrev-3310	1491	1	the	the	DET
inlawrev-3310	1491	2	chilled	chill	VERB
inlawrev-3310	1491	3	water	water	NOUN
inlawrev-3310	1491	4	was	be	AUX
inlawrev-3310	1491	5	then	then	ADV
inlawrev-3310	1491	6	pumped	pump	VERB
inlawrev-3310	1491	7	through	through	ADP
inlawrev-3310	1491	8	a	a	DET
inlawrev-3310	1491	9	primary	primary	ADJ
inlawrev-3310	1491	10	chiller	chiller	NOUN
inlawrev-3310	1491	11	loop	loop	NOUN
inlawrev-3310	1491	12	where	where	SCONJ
inlawrev-3310	1491	13	the	the	DET
inlawrev-3310	1491	14	chilled	chill	VERB
inlawrev-3310	1491	15	water	water	NOUN
inlawrev-3310	1491	16	was	be	AUX
inlawrev-3310	1491	17	chemically	chemically	ADV
inlawrev-3310	1491	18	treated	treat	VERB
inlawrev-3310	1491	19	to	to	PART
inlawrev-3310	1491	20	prevent	prevent	VERB
inlawrev-3310	1491	21	corrosion	corrosion	NOUN
inlawrev-3310	1491	22	,	,	PUNCT
inlawrev-3310	1491	23	deposition	deposition	NOUN
inlawrev-3310	1491	24	,	,	PUNCT
inlawrev-3310	1491	25	and	and	CCONJ
inlawrev-3310	1491	26	microbiological	microbiological	ADJ
inlawrev-3310	1491	27	growth	growth	NOUN
inlawrev-3310	1491	28	.	.	PUNCT
inlawrev-3310	1492	1	maer	maer	PROPN
inlawrev-3310	1492	2	processed	process	VERB
inlawrev-3310	1492	3	ordinary	ordinary	ADJ
inlawrev-3310	1492	4	water	water	NOUN
inlawrev-3310	1492	5	into	into	ADP
inlawrev-3310	1492	6	water	water	NOUN
inlawrev-3310	1492	7	capable	capable	ADJ
inlawrev-3310	1492	8	of	of	ADP
inlawrev-3310	1492	9	cooling	cool	VERB
inlawrev-3310	1492	10	and	and	CCONJ
inlawrev-3310	1492	11	conditioning	conditioning	NOUN
inlawrev-3310	1492	12	air	air	NOUN
inlawrev-3310	1492	13	in	in	ADP
inlawrev-3310	1492	14	buildings	building	NOUN
inlawrev-3310	1492	15	.	.	PUNCT
inlawrev-3310	1493	1	maer	maer	PROPN
inlawrev-3310	1493	2	's	's	PART
inlawrev-3310	1493	3	40	40	NUM
inlawrev-3310	1493	4	degree	degree	NOUN
inlawrev-3310	1493	5	water	water	NOUN
inlawrev-3310	1493	6	had	have	VERB
inlawrev-3310	1493	7	utility	utility	NOUN
inlawrev-3310	1493	8	and	and	CCONJ
inlawrev-3310	1493	9	properties	property	NOUN
inlawrev-3310	1493	10	that	that	PRON
inlawrev-3310	1493	11	the	the	DET
inlawrev-3310	1493	12	water	water	NOUN
inlawrev-3310	1493	13	previously	previously	ADV
inlawrev-3310	1493	14	lacked	lack	VERB
inlawrev-3310	1493	15	.	.	PUNCT
inlawrev-3310	1494	1	thus	thus	ADV
inlawrev-3310	1494	2	,	,	PUNCT
inlawrev-3310	1494	3	the	the	DET
inlawrev-3310	1494	4	court	court	NOUN
inlawrev-3310	1494	5	reasoned	reason	VERB
inlawrev-3310	1494	6	,	,	PUNCT
inlawrev-3310	1494	7	the	the	DET
inlawrev-3310	1494	8	city	city	NOUN
inlawrev-3310	1494	9	water	water	NOUN
inlawrev-3310	1494	10	did	do	AUX
inlawrev-3310	1494	11	not	not	PART
inlawrev-3310	1494	12	retain	retain	VERB
inlawrev-3310	1494	13	its	its	PRON
inlawrev-3310	1494	14	original	original	ADJ
inlawrev-3310	1494	15	state	state	NOUN
inlawrev-3310	1494	16	once	once	SCONJ
inlawrev-3310	1494	17	the	the	DET
inlawrev-3310	1494	18	water	water	NOUN
inlawrev-3310	1494	19	was	be	AUX
inlawrev-3310	1494	20	chilled	chill	VERB
inlawrev-3310	1494	21	and	and	CCONJ
inlawrev-3310	1494	22	treated	treat	VERB
inlawrev-3310	1494	23	.	.	PUNCT
inlawrev-3310	1495	1	the	the	DET
inlawrev-3310	1495	2	court	court	NOUN
inlawrev-3310	1495	3	then	then	ADV
inlawrev-3310	1495	4	concluded	conclude	VERB
inlawrev-3310	1495	5	that	that	SCONJ
inlawrev-3310	1495	6	maer	maer	PROPN
inlawrev-3310	1495	7	's	's	PART
inlawrev-3310	1495	8	operation	operation	NOUN
inlawrev-3310	1495	9	created	create	VERB
inlawrev-3310	1495	10	a	a	DET
inlawrev-3310	1495	11	new	new	ADJ
inlawrev-3310	1495	12	and	and	CCONJ
inlawrev-3310	1495	13	marketable	marketable	ADJ
inlawrev-3310	1495	14	good	good	NOUN
inlawrev-3310	1495	15	,	,	PUNCT
inlawrev-3310	1495	16	or	or	CCONJ
inlawrev-3310	1495	17	in	in	ADP
inlawrev-3310	1495	18	the	the	DET
inlawrev-3310	1495	19	language	language	NOUN
inlawrev-3310	1495	20	of	of	ADP
inlawrev-3310	1495	21	the	the	DET
inlawrev-3310	1495	22	statute	statute	NOUN
inlawrev-3310	1495	23	,	,	PUNCT
inlawrev-3310	1495	24	produces	produce	VERB
inlawrev-3310	1495	25	"	"	PUNCT
inlawrev-3310	1495	26	other	other	ADJ
inlawrev-3310	1495	27	tangible	tangible	ADJ
inlawrev-3310	1495	28	personal	personal	ADJ
inlawrev-3310	1495	29	property	property	NOUN
inlawrev-3310	1495	30	.	.	PUNCT
inlawrev-3310	1496	1	'	'	PUNCT
inlawrev-3310	1496	2	"	"	PUNCT
inlawrev-3310	1496	3	^"^^	^"^^	NOUN
inlawrev-3310	1496	4	with	with	ADP
inlawrev-3310	1496	5	respect	respect	NOUN
inlawrev-3310	1496	6	to	to	ADP
inlawrev-3310	1496	7	the	the	DET
inlawrev-3310	1496	8	consumption	consumption	NOUN
inlawrev-3310	1496	9	exemption	exemption	NOUN
inlawrev-3310	1496	10	,	,	PUNCT
inlawrev-3310	1496	11	maer	maer	PROPN
inlawrev-3310	1496	12	also	also	ADV
inlawrev-3310	1496	13	claimed	claim	VERB
inlawrev-3310	1496	14	an	an	DET
inlawrev-3310	1496	15	exemption	exemption	NOUN
inlawrev-3310	1496	16	for	for	ADP
inlawrev-3310	1496	17	the	the	DET
inlawrev-3310	1496	18	water	water	NOUN
inlawrev-3310	1496	19	treatment	treatment	NOUN
inlawrev-3310	1496	20	chemicals	chemical	NOUN
inlawrev-3310	1496	21	and	and	CCONJ
inlawrev-3310	1496	22	steam	steam	NOUN
inlawrev-3310	1496	23	service	service	NOUN
inlawrev-3310	1496	24	which	which	PRON
inlawrev-3310	1496	25	maer	maer	PROPN
inlawrev-3310	1496	26	purchased	purchase	VERB
inlawrev-3310	1496	27	.	.	PUNCT
inlawrev-3310	1497	1	the	the	DET
inlawrev-3310	1497	2	consumption	consumption	NOUN
inlawrev-3310	1497	3	exemption	exemption	NOUN
inlawrev-3310	1497	4	provided	provide	VERB
inlawrev-3310	1497	5	:	:	PUNCT
inlawrev-3310	1497	6	transactions	transaction	NOUN
inlawrev-3310	1497	7	involving	involve	VERB
inlawrev-3310	1497	8	tangible	tangible	ADJ
inlawrev-3310	1497	9	personal	personal	ADJ
inlawrev-3310	1497	10	property	property	NOUN
inlawrev-3310	1497	11	are	be	AUX
inlawrev-3310	1497	12	exempt	exempt	ADJ
inlawrev-3310	1497	13	from	from	ADP
inlawrev-3310	1497	14	the	the	DET
inlawrev-3310	1497	15	state	state	NOUN
inlawrev-3310	1497	16	gross	gross	ADJ
inlawrev-3310	1497	17	retail	retail	ADJ
inlawrev-3310	1497	18	tax	tax	NOUN
inlawrev-3310	1497	19	if	if	SCONJ
inlawrev-3310	1497	20	the	the	DET
inlawrev-3310	1497	21	person	person	NOUN
inlawrev-3310	1497	22	acquiring	acquire	VERB
inlawrev-3310	1497	23	the	the	DET
inlawrev-3310	1497	24	property	property	NOUN
inlawrev-3310	1497	25	acquires	acquire	VERB
inlawrev-3310	1497	26	it	it	PRON
inlawrev-3310	1497	27	for	for	ADP
inlawrev-3310	1497	28	his	his	PRON
inlawrev-3310	1497	29	direct	direct	ADJ
inlawrev-3310	1497	30	consumption	consumption	NOUN
inlawrev-3310	1497	31	as	as	ADP
inlawrev-3310	1497	32	a	a	DET
inlawrev-3310	1497	33	material	material	NOUN
inlawrev-3310	1497	34	to	to	PART
inlawrev-3310	1497	35	be	be	AUX
inlawrev-3310	1497	36	consumed	consume	VERB
inlawrev-3310	1497	37	in	in	ADP
inlawrev-3310	1497	38	the	the	DET
inlawrev-3310	1497	39	direct	direct	ADJ
inlawrev-3310	1497	40	production	production	NOUN
inlawrev-3310	1497	41	of	of	ADP
inlawrev-3310	1497	42	other	other	ADJ
inlawrev-3310	1497	43	tangible	tangible	ADJ
inlawrev-3310	1497	44	personal	personal	ADJ
inlawrev-3310	1497	45	property	property	NOUN
inlawrev-3310	1497	46	in	in	ADP
inlawrev-3310	1497	47	his	his	PRON
inlawrev-3310	1497	48	business	business	NOUN
inlawrev-3310	1497	49	of	of	ADP
inlawrev-3310	1497	50	manufacturing	manufacturing	NOUN
inlawrev-3310	1497	51	,	,	PUNCT
inlawrev-3310	1497	52	processing	processing	NOUN
inlawrev-3310	1497	53	,	,	PUNCT
inlawrev-3310	1497	54	refining	refining	NOUN
inlawrev-3310	1497	55	,	,	PUNCT
inlawrev-3310	1497	56	repairing	repair	VERB
inlawrev-3310	1497	57	,	,	PUNCT
inlawrev-3310	1497	58	mining	mining	NOUN
inlawrev-3310	1497	59	,	,	PUNCT
inlawrev-3310	1497	60	agriculture	agriculture	NOUN
inlawrev-3310	1497	61	,	,	PUNCT
inlawrev-3310	1497	62	horticulture	horticulture	NOUN
inlawrev-3310	1497	63	,	,	PUNCT
inlawrev-3310	1497	64	floriculture	floriculture	NOUN
inlawrev-3310	1497	65	,	,	PUNCT
inlawrev-3310	1497	66	or	or	CCONJ
inlawrev-3310	1497	67	arobriculture	arobriculture	NOUN
inlawrev-3310	1497	68	.	.	PUNCT
inlawrev-3310	1498	1	this	this	DET
inlawrev-3310	1498	2	exemption	exemption	NOUN
inlawrev-3310	1498	3	included	include	VERB
inlawrev-3310	1498	4	transactions	transaction	NOUN
inlawrev-3310	1498	5	involving	involve	VERB
inlawrev-3310	1498	6	acquisitions	acquisition	NOUN
inlawrev-3310	1498	7	of	of	ADP
inlawrev-3310	1498	8	tangible	tangible	ADJ
inlawrev-3310	1498	9	personal	personal	ADJ
inlawrev-3310	1498	10	property	property	NOUN
inlawrev-3310	1498	11	used	use	VERB
inlawrev-3310	1498	12	in	in	ADP
inlawrev-3310	1498	13	commercial	commercial	ADJ
inlawrev-3310	1498	14	printing	printing	NOUN
inlawrev-3310	1498	15	as	as	SCONJ
inlawrev-3310	1498	16	described	describe	VERB
inlawrev-3310	1498	17	in	in	ADP
inlawrev-3310	1498	18	ic	ic	PROPN
inlawrev-3310	1498	19	62.1	62.1	NUM
inlawrev-3310	1498	20	-	-	PUNCT
inlawrev-3310	1498	21	2	2	NUM
inlawrev-3310	1498	22	-	-	SYM
inlawrev-3310	1498	23	4	4	NUM
inlawrev-3310	1498	24	.	.	PUNCT
inlawrev-3310	1498	25	'	'	PUNCT
inlawrev-3310	1498	26	*	*	PUNCT
inlawrev-3310	1498	27	'	'	PUNCT
inlawrev-3310	1498	28	*	*	PUNCT
inlawrev-3310	1498	29	'	'	PUNCT
inlawrev-3310	1498	30	as	as	ADP
inlawrev-3310	1498	31	one	one	NUM
inlawrev-3310	1498	32	of	of	ADP
inlawrev-3310	1498	33	the	the	DET
inlawrev-3310	1498	34	three	three	NUM
inlawrev-3310	1498	35	industrial	industrial	ADJ
inlawrev-3310	1498	36	exemptions	exemption	NOUN
inlawrev-3310	1498	37	,	,	PUNCT
inlawrev-3310	1498	38	the	the	DET
inlawrev-3310	1498	39	consumption	consumption	NOUN
inlawrev-3310	1498	40	exemption	exemption	NOUN
inlawrev-3310	1498	41	was	be	AUX
inlawrev-3310	1498	42	treated	treat	VERB
inlawrev-3310	1498	43	,	,	PUNCT
inlawrev-3310	1498	44	in	in	ADP
inlawrev-3310	1498	45	most	most	ADJ
inlawrev-3310	1498	46	respects	respect	NOUN
inlawrev-3310	1498	47	,	,	PUNCT
inlawrev-3310	1498	48	identically	identically	ADV
inlawrev-3310	1498	49	to	to	ADP
inlawrev-3310	1498	50	the	the	DET
inlawrev-3310	1498	51	equipment	equipment	NOUN
inlawrev-3310	1498	52	exemption	exemption	NOUN
inlawrev-3310	1498	53	.	.	PUNCT
inlawrev-3310	1499	1	'*'*^	'*'*^	PROPN
inlawrev-3310	1499	2	the	the	DET
inlawrev-3310	1499	3	court	court	NOUN
inlawrev-3310	1499	4	found	find	VERB
inlawrev-3310	1499	5	that	that	SCONJ
inlawrev-3310	1499	6	maer	maer	PROPN
inlawrev-3310	1499	7	consumed	consume	VERB
inlawrev-3310	1499	8	the	the	DET
inlawrev-3310	1499	9	chemicals	chemical	NOUN
inlawrev-3310	1499	10	and	and	CCONJ
inlawrev-3310	1499	11	steam	steam	NOUN
inlawrev-3310	1499	12	service	service	NOUN
inlawrev-3310	1499	13	in	in	ADP
inlawrev-3310	1499	14	the	the	DET
inlawrev-3310	1499	15	"	"	PUNCT
inlawrev-3310	1499	16	direct	direct	ADJ
inlawrev-3310	1499	17	production	production	NOUN
inlawrev-3310	1499	18	"	"	PUNCT
inlawrev-3310	1499	19	of	of	ADP
inlawrev-3310	1499	20	"	"	PUNCT
inlawrev-3310	1499	21	other	other	ADJ
inlawrev-3310	1499	22	tangible	tangible	ADJ
inlawrev-3310	1499	23	personal	personal	ADJ
inlawrev-3310	1499	24	property	property	NOUN
inlawrev-3310	1499	25	,	,	PUNCT
inlawrev-3310	1499	26	"	"	PUNCT
inlawrev-3310	1499	27	and	and	CCONJ
inlawrev-3310	1499	28	,	,	PUNCT
inlawrev-3310	1499	29	therefore	therefore	ADV
inlawrev-3310	1499	30	,	,	PUNCT
inlawrev-3310	1499	31	is	be	AUX
inlawrev-3310	1499	32	entitled	entitle	VERB
inlawrev-3310	1499	33	to	to	ADP
inlawrev-3310	1499	34	the	the	DET
inlawrev-3310	1499	35	consumption	consumption	NOUN
inlawrev-3310	1499	36	exemption	exemption	NOUN
inlawrev-3310	1499	37	.	.	PUNCT
inlawrev-3310	1500	1	'*'*^	'*'*^	PROPN
inlawrev-3310	1500	2	with	with	ADP
inlawrev-3310	1500	3	respect	respect	NOUN
inlawrev-3310	1500	4	to	to	ADP
inlawrev-3310	1500	5	maer	maer	PROPN
inlawrev-3310	1500	6	's	's	PART
inlawrev-3310	1500	7	alternative	alternative	ADJ
inlawrev-3310	1500	8	claims	claim	NOUN
inlawrev-3310	1500	9	,	,	PUNCT
inlawrev-3310	1500	10	the	the	DET
inlawrev-3310	1500	11	436	436	NUM
inlawrev-3310	1500	12	.	.	PUNCT
inlawrev-3310	1501	1	i	i	PRON
inlawrev-3310	1501	2	d.	d.	PROPN
inlawrev-3310	1501	3	(	(	PUNCT
inlawrev-3310	1501	4	citing	cite	VERB
inlawrev-3310	1501	5	mechanics	mechanic	NOUN
inlawrev-3310	1501	6	laundry	laundry	PROPN
inlawrev-3310	1501	7	&	&	CCONJ
inlawrev-3310	1501	8	supply	supply	PROPN
inlawrev-3310	1501	9	,	,	PUNCT
inlawrev-3310	1501	10	inc	inc	PROPN
inlawrev-3310	1501	11	.	.	PROPN
inlawrev-3310	1502	1	v.	v.	PROPN
inlawrev-3310	1502	2	indiana	indiana	PROPN
inlawrev-3310	1502	3	dep't	dep't	PROPN
inlawrev-3310	1502	4	of	of	ADP
inlawrev-3310	1502	5	state	state	NOUN
inlawrev-3310	1502	6	revenue	revenue	NOUN
inlawrev-3310	1502	7	,	,	PUNCT
inlawrev-3310	1502	8	650	650	NUM
inlawrev-3310	1502	9	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1502	10	1223	1223	NUM
inlawrev-3310	1502	11	,	,	PUNCT
inlawrev-3310	1502	12	1228	1228	NUM
inlawrev-3310	1502	13	(	(	PUNCT
inlawrev-3310	1502	14	ind	ind	NOUN
inlawrev-3310	1502	15	.	.	PUNCT
inlawrev-3310	1503	1	t.c	t.c	PROPN
inlawrev-3310	1503	2	.	.	PROPN
inlawrev-3310	1503	3	1995	1995	NUM
inlawrev-3310	1503	4	)	)	PUNCT
inlawrev-3310	1503	5	)	)	PUNCT
inlawrev-3310	1503	6	.	.	PUNCT
inlawrev-3310	1504	1	437	437	NUM
inlawrev-3310	1504	2	.	.	PUNCT
inlawrev-3310	1505	1	i	i	PRON
inlawrev-3310	1505	2	d.	d.	PROPN
inlawrev-3310	1505	3	(	(	PUNCT
inlawrev-3310	1505	4	citing	cite	VERB
inlawrev-3310	1505	5	cave	cave	NOUN
inlawrev-3310	1505	6	stone	stone	NOUN
inlawrev-3310	1505	7	,	,	PUNCT
inlawrev-3310	1505	8	457	457	NUM
inlawrev-3310	1505	9	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1505	10	at	at	ADP
inlawrev-3310	1505	11	524	524	NUM
inlawrev-3310	1505	12	)	)	PUNCT
inlawrev-3310	1505	13	.	.	PUNCT
inlawrev-3310	1506	1	438	438	NUM
inlawrev-3310	1506	2	.	.	PUNCT
inlawrev-3310	1507	1	i	i	PRON
inlawrev-3310	1507	2	d.	d.	PROPN
inlawrev-3310	1507	3	(	(	PUNCT
inlawrev-3310	1507	4	citing	cite	VERB
inlawrev-3310	1507	5	harlan	harlan	PROPN
inlawrev-3310	1507	6	sprague	sprague	PROPN
inlawrev-3310	1507	7	,	,	PUNCT
inlawrev-3310	1507	8	605	605	NUM
inlawrev-3310	1507	9	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1507	10	at	at	ADP
inlawrev-3310	1507	11	1226	1226	NUM
inlawrev-3310	1507	12	)	)	PUNCT
inlawrev-3310	1507	13	.	.	PUNCT
inlawrev-3310	1508	1	439	439	NUM
inlawrev-3310	1508	2	.	.	PUNCT
inlawrev-3310	1509	1	i	i	PRON
inlawrev-3310	1509	2	d.	d.	PROPN
inlawrev-3310	1509	3	(	(	PUNCT
inlawrev-3310	1509	4	citing	cite	VERB
inlawrev-3310	1509	5	mechanics	mechanic	NOUN
inlawrev-3310	1509	6	laundry	laundry	NOUN
inlawrev-3310	1509	7	,	,	PUNCT
inlawrev-3310	1509	8	650	650	NUM
inlawrev-3310	1509	9	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1509	10	at	at	ADP
inlawrev-3310	1509	11	1229	1229	NUM
inlawrev-3310	1509	12	;	;	PUNCT
inlawrev-3310	1509	13	harlan	harlan	PROPN
inlawrev-3310	1509	14	sprague	sprague	PROPN
inlawrev-3310	1509	15	,	,	PUNCT
inlawrev-3310	1509	16	605	605	NUM
inlawrev-3310	1509	17	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1509	18	at	at	ADP
inlawrev-3310	1509	19	1228	1228	NUM
inlawrev-3310	1509	20	)	)	PUNCT
inlawrev-3310	1509	21	.	.	PUNCT
inlawrev-3310	1510	1	440	440	NUM
inlawrev-3310	1510	2	.	.	PUNCT
inlawrev-3310	1510	3	mat	mat	PROPN
inlawrev-3310	1510	4	263	263	NUM
inlawrev-3310	1510	5	.	.	PUNCT
inlawrev-3310	1511	1	44	44	NUM
inlawrev-3310	1511	2	1	1	NUM
inlawrev-3310	1511	3	.	.	PUNCT
inlawrev-3310	1512	1	i	i	PRON
inlawrev-3310	1512	2	d.	d.	PROPN
inlawrev-3310	1512	3	(	(	PUNCT
inlawrev-3310	1512	4	quoting	quote	VERB
inlawrev-3310	1512	5	ind	ind	PROPN
inlawrev-3310	1512	6	.	.	PUNCT
inlawrev-3310	1513	1	code	code	PROPN
inlawrev-3310	1513	2	ann	ann	PROPN
inlawrev-3310	1513	3	.	.	PUNCT
inlawrev-3310	1514	1	§	§	PROPN
inlawrev-3310	1514	2	6	6	NUM
inlawrev-3310	1514	3	-	-	SYM
inlawrev-3310	1514	4	2.5	2.5	NUM
inlawrev-3310	1514	5	-	-	PUNCT
inlawrev-3310	1514	6	5	5	NUM
inlawrev-3310	1514	7	-	-	SYM
inlawrev-3310	1514	8	5	5	NUM
inlawrev-3310	1514	9	.	.	NOUN
inlawrev-3310	1514	10	1	1	NUM
inlawrev-3310	1514	11	(	(	PUNCT
inlawrev-3310	1514	12	b	b	NOUN
inlawrev-3310	1514	13	)	)	PUNCT
inlawrev-3310	1514	14	.	.	PUNCT
inlawrev-3310	1515	1	442	442	NUM
inlawrev-3310	1515	2	.	.	PUNCT
inlawrev-3310	1516	1	i	i	PRON
inlawrev-3310	1516	2	d.	d.	PROPN
inlawrev-3310	1516	3	(	(	PUNCT
inlawrev-3310	1516	4	citing	cite	VERB
inlawrev-3310	1516	5	harlan	harlan	PROPN
inlawrev-3310	1516	6	sprague	sprague	PROPN
inlawrev-3310	1516	7	,	,	PUNCT
inlawrev-3310	1516	8	605	605	NUM
inlawrev-3310	1516	9	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1516	10	at	at	ADP
inlawrev-3310	1516	11	1227	1227	NUM
inlawrev-3310	1516	12	)	)	PUNCT
inlawrev-3310	1516	13	.	.	PUNCT
inlawrev-3310	1517	1	443	443	X
inlawrev-3310	1517	2	.	.	PUNCT
inlawrev-3310	1518	1	i	i	PRON
inlawrev-3310	1518	2	d	d	PROPN
inlawrev-3310	1518	3	at	at	ADP
inlawrev-3310	1518	4	264	264	NUM
inlawrev-3310	1518	5	.	.	PUNCT
inlawrev-3310	1519	1	1998	1998	NUM
inlawrev-3310	1519	2	]	]	PUNCT
inlawrev-3310	1519	3	taxation	taxation	NOUN
inlawrev-3310	1519	4	829	829	NUM
inlawrev-3310	1519	5	court	court	NOUN
inlawrev-3310	1519	6	did	do	AUX
inlawrev-3310	1519	7	not	not	PART
inlawrev-3310	1519	8	fully	fully	ADV
inlawrev-3310	1519	9	address	address	VERB
inlawrev-3310	1519	10	maer	maer	PROPN
inlawrev-3310	1519	11	's	's	PART
inlawrev-3310	1519	12	alternative	alternative	ADJ
inlawrev-3310	1519	13	arguments	argument	NOUN
inlawrev-3310	1519	14	(	(	PUNCT
inlawrev-3310	1519	15	i.e.	i.e.	X
inlawrev-3310	1519	16	,	,	PUNCT
inlawrev-3310	1519	17	that	that	SCONJ
inlawrev-3310	1519	18	maer	maer	PROPN
inlawrev-3310	1519	19	operated	operate	VERB
inlawrev-3310	1519	20	as	as	ADP
inlawrev-3310	1519	21	a	a	DET
inlawrev-3310	1519	22	non	non	ADJ
inlawrev-3310	1519	23	-	-	ADJ
inlawrev-3310	1519	24	regulated	regulated	ADJ
inlawrev-3310	1519	25	public	public	ADJ
inlawrev-3310	1519	26	utility	utility	NOUN
inlawrev-3310	1519	27	entitled	entitle	VERB
inlawrev-3310	1519	28	to	to	ADP
inlawrev-3310	1519	29	the	the	DET
inlawrev-3310	1519	30	utility	utility	NOUN
inlawrev-3310	1519	31	exemption/	exemption/	NOUN
inlawrev-3310	1519	32	'	'	NOUN
inlawrev-3310	1519	33	*	*	NOUN
inlawrev-3310	1519	34	'	'	PUNCT
inlawrev-3310	1519	35	*	*	PUNCT
inlawrev-3310	1520	1	and	and	CCONJ
inlawrev-3310	1520	2	that	that	SCONJ
inlawrev-3310	1520	3	maer	maer	PROPN
inlawrev-3310	1520	4	constituted	constitute	VERB
inlawrev-3310	1520	5	a	a	DET
inlawrev-3310	1520	6	public	public	ADJ
inlawrev-3310	1520	7	utility	utility	NOUN
inlawrev-3310	1520	8	for	for	ADP
inlawrev-3310	1520	9	purposes	purpose	NOUN
inlawrev-3310	1520	10	of	of	ADP
inlawrev-3310	1520	11	section	section	NOUN
inlawrev-3310	1520	12	6	6	NUM
inlawrev-3310	1520	13	-	-	SYM
inlawrev-3310	1520	14	2.5	2.5	NUM
inlawrev-3310	1520	15	-	-	PUNCT
inlawrev-3310	1520	16	4	4	NUM
inlawrev-3310	1520	17	-	-	SYM
inlawrev-3310	1520	18	5	5	NUM
inlawrev-3310	1520	19	or	or	CCONJ
inlawrev-3310	1520	20	section	section	NOUN
inlawrev-3310	1520	21	6	6	NUM
inlawrev-3310	1520	22	-	-	SYM
inlawrev-3310	1520	23	2.5	2.5	NUM
inlawrev-3310	1520	24	-	-	PUNCT
inlawrev-3310	1520	25	5	5	NUM
inlawrev-3310	1520	26	-	-	SYM
inlawrev-3310	1520	27	12	12	NUM
inlawrev-3310	1520	28	of	of	ADP
inlawrev-3310	1520	29	the	the	DET
inlawrev-3310	1520	30	indiana	indiana	PROPN
inlawrev-3310	1520	31	code	code	PROPN
inlawrev-3310	1520	32	.	.	PUNCT
inlawrev-3310	1521	1	the	the	DET
inlawrev-3310	1521	2	court	court	NOUN
inlawrev-3310	1521	3	concluded	conclude	VERB
inlawrev-3310	1521	4	that	that	SCONJ
inlawrev-3310	1521	5	maer	maer	PROPN
inlawrev-3310	1521	6	acquired	acquire	VERB
inlawrev-3310	1521	7	equipment	equipment	NOUN
inlawrev-3310	1521	8	and	and	CCONJ
inlawrev-3310	1521	9	consumables	consumable	NOUN
inlawrev-3310	1521	10	for	for	ADP
inlawrev-3310	1521	11	direct	direct	ADJ
inlawrev-3310	1521	12	use	use	NOUN
inlawrev-3310	1521	13	in	in	ADP
inlawrev-3310	1521	14	maer	maer	PROPN
inlawrev-3310	1521	15	's	's	PART
inlawrev-3310	1521	16	operations	operation	NOUN
inlawrev-3310	1521	17	and	and	CCONJ
inlawrev-3310	1521	18	that	that	SCONJ
inlawrev-3310	1521	19	maer	maer	PROPN
inlawrev-3310	1521	20	's	's	PART
inlawrev-3310	1521	21	chemical	chemical	ADJ
inlawrev-3310	1521	22	treatment	treatment	NOUN
inlawrev-3310	1521	23	and	and	CCONJ
inlawrev-3310	1521	24	chilling	chilling	NOUN
inlawrev-3310	1521	25	of	of	ADP
inlawrev-3310	1521	26	water	water	NOUN
inlawrev-3310	1521	27	constituted	constitute	VERB
inlawrev-3310	1521	28	"	"	PUNCT
inlawrev-3310	1521	29	direct	direct	ADJ
inlawrev-3310	1521	30	production	production	NOUN
inlawrev-3310	1521	31	"	"	PUNCT
inlawrev-3310	1521	32	of	of	ADP
inlawrev-3310	1521	33	"	"	PUNCT
inlawrev-3310	1521	34	other	other	ADJ
inlawrev-3310	1521	35	tangible	tangible	ADJ
inlawrev-3310	1521	36	personal	personal	ADJ
inlawrev-3310	1521	37	property	property	NOUN
inlawrev-3310	1521	38	"	"	PUNCT
inlawrev-3310	1521	39	for	for	ADP
inlawrev-3310	1521	40	purposes	purpose	NOUN
inlawrev-3310	1521	41	of	of	ADP
inlawrev-3310	1521	42	the	the	DET
inlawrev-3310	1521	43	industrial	industrial	ADJ
inlawrev-3310	1521	44	exemptions	exemption	NOUN
inlawrev-3310	1521	45	.	.	PUNCT
inlawrev-3310	1522	1	the	the	DET
inlawrev-3310	1522	2	court	court	NOUN
inlawrev-3310	1522	3	held	hold	VERB
inlawrev-3310	1522	4	that	that	SCONJ
inlawrev-3310	1522	5	maer	maer	PROPN
inlawrev-3310	1522	6	was	be	AUX
inlawrev-3310	1522	7	entitled	entitle	VERB
inlawrev-3310	1522	8	to	to	PART
inlawrev-3310	1522	9	claim	claim	VERB
inlawrev-3310	1522	10	an	an	DET
inlawrev-3310	1522	11	exemption	exemption	NOUN
inlawrev-3310	1522	12	from	from	ADP
inlawrev-3310	1522	13	sales	sale	NOUN
inlawrev-3310	1522	14	and	and	CCONJ
inlawrev-3310	1522	15	use	use	VERB
inlawrev-3310	1522	16	taxes	taxis	NOUN
inlawrev-3310	1522	17	under	under	ADP
inlawrev-3310	1522	18	both	both	CCONJ
inlawrev-3310	1522	19	the	the	DET
inlawrev-3310	1522	20	equipment	equipment	NOUN
inlawrev-3310	1522	21	exemption,"*^^	exemption,"*^^	ADV
inlawrev-3310	1522	22	and	and	CCONJ
inlawrev-3310	1522	23	the	the	DET
inlawrev-3310	1522	24	consumption	consumption	NOUN
inlawrev-3310	1522	25	exemption	exemption	NOUN
inlawrev-3310	1522	26	.	.	PUNCT
inlawrev-3310	1523	1	'*'*^	'*'*^	PROPN
inlawrev-3310	1523	2	f.	f.	PROPN
inlawrev-3310	1523	3	indiana	indiana	PROPN
inlawrev-3310	1523	4	property	property	PROPN
inlawrev-3310	1523	5	taxes	taxis	NOUN
inlawrev-3310	1523	6	—	—	PUNCT
inlawrev-3310	1523	7	business	business	NOUN
inlawrev-3310	1523	8	real	real	ADJ
inlawrev-3310	1523	9	property	property	NOUN
inlawrev-3310	1523	10	1	1	NUM
inlawrev-3310	1523	11	.	.	PUNCT
inlawrev-3310	1524	1	componx	componx	PROPN
inlawrev-3310	1524	2	,	,	PUNCT
inlawrev-3310	1524	3	inc	inc	PROPN
inlawrev-3310	1524	4	.	.	PROPN
inlawrev-3310	1525	1	v.	v.	PROPN
inlawrev-3310	1525	2	indiana	indiana	PROPN
inlawrev-3310	1525	3	state	state	PROPN
inlawrev-3310	1525	4	board	board	PROPN
inlawrev-3310	1525	5	of	of	ADP
inlawrev-3310	1525	6	tax	tax	NOUN
inlawrev-3310	1525	7	commissioners.^*^—the	commissioners.^*^—the	PRON
inlawrev-3310	1525	8	petitioner	petitioner	NOUN
inlawrev-3310	1525	9	(	(	PUNCT
inlawrev-3310	1525	10	"	"	PUNCT
inlawrev-3310	1525	11	componx	componx	ADJ
inlawrev-3310	1525	12	"	"	PUNCT
inlawrev-3310	1525	13	)	)	PUNCT
inlawrev-3310	1525	14	owned	own	VERB
inlawrev-3310	1525	15	a	a	DET
inlawrev-3310	1525	16	building	building	NOUN
inlawrev-3310	1525	17	which	which	PRON
inlawrev-3310	1525	18	was	be	AUX
inlawrev-3310	1525	19	valued	value	VERB
inlawrev-3310	1525	20	for	for	ADP
inlawrev-3310	1525	21	the	the	DET
inlawrev-3310	1525	22	march	march	PROPN
inlawrev-3310	1525	23	1	1	NUM
inlawrev-3310	1525	24	,	,	PUNCT
inlawrev-3310	1525	25	1993	1993	NUM
inlawrev-3310	1525	26	assessment	assessment	NOUN
inlawrev-3310	1525	27	under	under	ADP
inlawrev-3310	1525	28	the	the	DET
inlawrev-3310	1525	29	gci	gci	NOUN
inlawrev-3310	1525	30	-	-	PUNCT
inlawrev-3310	1525	31	light	light	ADJ
inlawrev-3310	1525	32	warehouse	warehouse	NOUN
inlawrev-3310	1525	33	model	model	NOUN
inlawrev-3310	1525	34	,	,	PUNCT
inlawrev-3310	1525	35	but	but	CCONJ
inlawrev-3310	1525	36	was	be	AUX
inlawrev-3310	1525	37	not	not	PART
inlawrev-3310	1525	38	given	give	VERB
inlawrev-3310	1525	39	the	the	DET
inlawrev-3310	1525	40	type	type	NOUN
inlawrev-3310	1525	41	of"kit	of"kit	NOUN
inlawrev-3310	1525	42	"	"	PUNCT
inlawrev-3310	1525	43	building	building	NOUN
inlawrev-3310	1525	44	adjustment	adjustment	NOUN
inlawrev-3310	1525	45	described	describe	VERB
inlawrev-3310	1525	46	in	in	ADP
inlawrev-3310	1525	47	bulletins	bulletin	NOUN
inlawrev-3310	1525	48	91	91	NUM
inlawrev-3310	1525	49	-	-	SYM
inlawrev-3310	1525	50	8	8	NUM
inlawrev-3310	1525	51	and	and	CCONJ
inlawrev-3310	1525	52	921	921	NUM
inlawrev-3310	1525	53	.	.	PUNCT
inlawrev-3310	1526	1	componx	componx	PROPN
inlawrev-3310	1526	2	disagreed	disagree	VERB
inlawrev-3310	1526	3	with	with	ADP
inlawrev-3310	1526	4	this	this	DET
inlawrev-3310	1526	5	assessment	assessment	NOUN
inlawrev-3310	1526	6	and	and	CCONJ
inlawrev-3310	1526	7	appealed	appeal	VERB
inlawrev-3310	1526	8	by	by	ADP
inlawrev-3310	1526	9	filing	file	VERB
inlawrev-3310	1526	10	a	a	DET
inlawrev-3310	1526	11	form	form	NOUN
inlawrev-3310	1526	12	131	131	NUM
inlawrev-3310	1526	13	petition	petition	NOUN
inlawrev-3310	1526	14	for	for	ADP
inlawrev-3310	1526	15	review	review	NOUN
inlawrev-3310	1526	16	with	with	ADP
inlawrev-3310	1526	17	the	the	DET
inlawrev-3310	1526	18	washington	washington	PROPN
inlawrev-3310	1526	19	county	county	PROPN
inlawrev-3310	1526	20	board	board	PROPN
inlawrev-3310	1526	21	of	of	ADP
inlawrev-3310	1526	22	review	review	PROPN
inlawrev-3310	1526	23	.	.	PUNCT
inlawrev-3310	1527	1	componx	componx	PROPN
inlawrev-3310	1527	2	's	's	PART
inlawrev-3310	1527	3	main	main	ADJ
inlawrev-3310	1527	4	claim	claim	NOUN
inlawrev-3310	1527	5	was	be	AUX
inlawrev-3310	1527	6	that	that	SCONJ
inlawrev-3310	1527	7	the	the	DET
inlawrev-3310	1527	8	building	building	NOUN
inlawrev-3310	1527	9	should	should	AUX
inlawrev-3310	1527	10	have	have	AUX
inlawrev-3310	1527	11	been	be	AUX
inlawrev-3310	1527	12	classified	classify	VERB
inlawrev-3310	1527	13	as	as	ADP
inlawrev-3310	1527	14	an	an	DET
inlawrev-3310	1527	15	economy	economy	NOUN
inlawrev-3310	1527	16	"	"	PUNCT
inlawrev-3310	1527	17	kit	kit	NOUN
inlawrev-3310	1527	18	"	"	PUNCT
inlawrev-3310	1527	19	building	building	NOUN
inlawrev-3310	1527	20	and	and	CCONJ
inlawrev-3310	1527	21	should	should	AUX
inlawrev-3310	1527	22	have	have	AUX
inlawrev-3310	1527	23	received	receive	VERB
inlawrev-3310	1527	24	the	the	DET
inlawrev-3310	1527	25	reduction	reduction	NOUN
inlawrev-3310	1527	26	in	in	ADP
inlawrev-3310	1527	27	base	base	NOUN
inlawrev-3310	1527	28	rate	rate	NOUN
inlawrev-3310	1527	29	.	.	PUNCT
inlawrev-3310	1528	1	the	the	DET
inlawrev-3310	1528	2	county	county	NOUN
inlawrev-3310	1528	3	denied	deny	VERB
inlawrev-3310	1528	4	the	the	DET
inlawrev-3310	1528	5	petition	petition	NOUN
inlawrev-3310	1528	6	and	and	CCONJ
inlawrev-3310	1528	7	componx	componx	ADJ
inlawrev-3310	1528	8	subsequently	subsequently	ADV
inlawrev-3310	1528	9	appealed	appeal	VERB
inlawrev-3310	1528	10	to	to	ADP
inlawrev-3310	1528	11	the	the	DET
inlawrev-3310	1528	12	isbtc	isbtc	NOUN
inlawrev-3310	1528	13	,	,	PUNCT
inlawrev-3310	1528	14	which	which	PRON
inlawrev-3310	1528	15	also	also	ADV
inlawrev-3310	1528	16	denied	deny	VERB
inlawrev-3310	1528	17	the	the	DET
inlawrev-3310	1528	18	petition	petition	NOUN
inlawrev-3310	1528	19	for	for	ADP
inlawrev-3310	1528	20	the	the	DET
inlawrev-3310	1528	21	"	"	PUNCT
inlawrev-3310	1528	22	kif	kif	NOUN
inlawrev-3310	1528	23	adjustment	adjustment	NOUN
inlawrev-3310	1528	24	because	because	SCONJ
inlawrev-3310	1528	25	componx	componx	PROPN
inlawrev-3310	1528	26	's	's	PART
inlawrev-3310	1528	27	building	building	NOUN
inlawrev-3310	1528	28	had	have	VERB
inlawrev-3310	1528	29	slight	slight	ADJ
inlawrev-3310	1528	30	variations	variation	NOUN
inlawrev-3310	1528	31	from	from	ADP
inlawrev-3310	1528	32	the	the	DET
inlawrev-3310	1528	33	basic	basic	ADJ
inlawrev-3310	1528	34	"	"	PUNCT
inlawrev-3310	1528	35	kif	kif	NOUN
inlawrev-3310	1528	36	building	building	NOUN
inlawrev-3310	1528	37	.	.	PUNCT
inlawrev-3310	1529	1	'*'*^	'*'*^	PROPN
inlawrev-3310	1529	2	componx	componx	PROPN
inlawrev-3310	1529	3	claimed	claim	VERB
inlawrev-3310	1529	4	that	that	SCONJ
inlawrev-3310	1529	5	although	although	SCONJ
inlawrev-3310	1529	6	componx	componx	PROPN
inlawrev-3310	1529	7	's	's	PART
inlawrev-3310	1529	8	building	building	NOUN
inlawrev-3310	1529	9	varied	vary	VERB
inlawrev-3310	1529	10	somewhat	somewhat	ADV
inlawrev-3310	1529	11	from	from	ADP
inlawrev-3310	1529	12	the	the	DET
inlawrev-3310	1529	13	classic	classic	ADJ
inlawrev-3310	1529	14	"	"	PUNCT
inlawrev-3310	1529	15	kif	kif	NOUN
inlawrev-3310	1529	16	model	model	NOUN
inlawrev-3310	1529	17	,	,	PUNCT
inlawrev-3310	1529	18	these	these	DET
inlawrev-3310	1529	19	slight	slight	ADJ
inlawrev-3310	1529	20	variations	variation	NOUN
inlawrev-3310	1529	21	in	in	ADP
inlawrev-3310	1529	22	design	design	NOUN
inlawrev-3310	1529	23	were	be	AUX
inlawrev-3310	1529	24	not	not	PART
inlawrev-3310	1529	25	enough	enough	ADJ
inlawrev-3310	1529	26	to	to	PART
inlawrev-3310	1529	27	completely	completely	ADV
inlawrev-3310	1529	28	disqualify	disqualify	VERB
inlawrev-3310	1529	29	componx	componx	ADJ
inlawrev-3310	1529	30	from	from	ADP
inlawrev-3310	1529	31	receiving	receive	VERB
inlawrev-3310	1529	32	the	the	DET
inlawrev-3310	1529	33	reduction	reduction	NOUN
inlawrev-3310	1529	34	.	.	PUNCT
inlawrev-3310	1530	1	instead	instead	ADV
inlawrev-3310	1530	2	,	,	PUNCT
inlawrev-3310	1530	3	componx	componx	PROPN
inlawrev-3310	1530	4	argued	argue	VERB
inlawrev-3310	1530	5	that	that	SCONJ
inlawrev-3310	1530	6	the	the	DET
inlawrev-3310	1530	7	modifications	modification	NOUN
inlawrev-3310	1530	8	could	could	AUX
inlawrev-3310	1530	9	be	be	AUX
inlawrev-3310	1530	10	accounted	account	VERB
inlawrev-3310	1530	11	for	for	ADP
inlawrev-3310	1530	12	by	by	ADP
inlawrev-3310	1530	13	an	an	DET
inlawrev-3310	1530	14	increase	increase	NOUN
inlawrev-3310	1530	15	in	in	ADP
inlawrev-3310	1530	16	grade	grade	NOUN
inlawrev-3310	1530	17	factor	factor	NOUN
inlawrev-3310	1530	18	.	.	PUNCT
inlawrev-3310	1531	1	the	the	DET
inlawrev-3310	1531	2	court	court	NOUN
inlawrev-3310	1531	3	also	also	ADV
inlawrev-3310	1531	4	observed	observe	VERB
inlawrev-3310	1531	5	that	that	SCONJ
inlawrev-3310	1531	6	due	due	ADP
inlawrev-3310	1531	7	to	to	ADP
inlawrev-3310	1531	8	the	the	DET
inlawrev-3310	1531	9	fact	fact	NOUN
inlawrev-3310	1531	10	that	that	SCONJ
inlawrev-3310	1531	11	not	not	PART
inlawrev-3310	1531	12	all	all	PRON
inlawrev-3310	1531	13	pre	pre	ADJ
inlawrev-3310	1531	14	-	-	VERB
inlawrev-3310	1531	15	engineered	engineered	ADJ
inlawrev-3310	1531	16	"	"	PUNCT
inlawrev-3310	1531	17	kif	kif	NOUN
inlawrev-3310	1531	18	buildings	building	NOUN
inlawrev-3310	1531	19	are	be	AUX
inlawrev-3310	1531	20	eligible	eligible	ADJ
inlawrev-3310	1531	21	for	for	ADP
inlawrev-3310	1531	22	the	the	DET
inlawrev-3310	1531	23	50	50	NUM
inlawrev-3310	1531	24	%	%	NOUN
inlawrev-3310	1531	25	reduction	reduction	NOUN
inlawrev-3310	1531	26	in	in	ADP
inlawrev-3310	1531	27	base	base	NOUN
inlawrev-3310	1531	28	rate	rate	NOUN
inlawrev-3310	1531	29	,	,	PUNCT
inlawrev-3310	1531	30	the	the	DET
inlawrev-3310	1531	31	isbtc	isbtc	NOUN
inlawrev-3310	1531	32	issued	issue	VERB
inlawrev-3310	1531	33	instructional	instructional	ADJ
inlawrev-3310	1531	34	bulletins	bulletin	NOUN
inlawrev-3310	1531	35	91	91	NUM
inlawrev-3310	1531	36	-	-	SYM
inlawrev-3310	1531	37	8	8	NUM
inlawrev-3310	1531	38	and	and	CCONJ
inlawrev-3310	1531	39	92	92	NUM
inlawrev-3310	1531	40	-	-	SYM
inlawrev-3310	1531	41	1	1	NUM
inlawrev-3310	1531	42	in	in	ADP
inlawrev-3310	1531	43	order	order	NOUN
inlawrev-3310	1531	44	to	to	PART
inlawrev-3310	1531	45	give	give	VERB
inlawrev-3310	1531	46	assessors	assessor	NOUN
inlawrev-3310	1531	47	guidance	guidance	VERB
inlawrev-3310	1531	48	as	as	ADP
inlawrev-3310	1531	49	to	to	ADP
inlawrev-3310	1531	50	which	which	PRON
inlawrev-3310	1531	51	buildings	building	NOUN
inlawrev-3310	1531	52	should	should	AUX
inlawrev-3310	1531	53	receive	receive	VERB
inlawrev-3310	1531	54	the	the	DET
inlawrev-3310	1531	55	reduction	reduction	NOUN
inlawrev-3310	1531	56	and	and	CCONJ
inlawrev-3310	1531	57	to	to	PART
inlawrev-3310	1531	58	outline	outline	VERB
inlawrev-3310	1531	59	in	in	ADP
inlawrev-3310	1531	60	detail	detail	NOUN
inlawrev-3310	1531	61	the	the	DET
inlawrev-3310	1531	62	different	different	ADJ
inlawrev-3310	1531	63	variations	variation	NOUN
inlawrev-3310	1531	64	of	of	ADP
inlawrev-3310	1531	65	"	"	PUNCT
inlawrev-3310	1531	66	kif	kif	NOUN
inlawrev-3310	1531	67	buildings	building	NOUN
inlawrev-3310	1531	68	and	and	CCONJ
inlawrev-3310	1531	69	which	which	PRON
inlawrev-3310	1531	70	deviations	deviation	NOUN
inlawrev-3310	1531	71	from	from	ADP
inlawrev-3310	1531	72	the	the	DET
inlawrev-3310	1531	73	basic	basic	ADJ
inlawrev-3310	1531	74	"	"	PUNCT
inlawrev-3310	1531	75	kif	kif	NOUN
inlawrev-3310	1531	76	model	model	NOUN
inlawrev-3310	1531	77	can	can	AUX
inlawrev-3310	1531	78	cause	cause	VERB
inlawrev-3310	1531	79	buildings	building	NOUN
inlawrev-3310	1531	80	to	to	PART
inlawrev-3310	1531	81	be	be	AUX
inlawrev-3310	1531	82	disqualified	disqualify	VERB
inlawrev-3310	1531	83	from	from	ADP
inlawrev-3310	1531	84	the	the	DET
inlawrev-3310	1531	85	50	50	NUM
inlawrev-3310	1531	86	%	%	NOUN
inlawrev-3310	1531	87	reduction	reduction	NOUN
inlawrev-3310	1531	88	in	in	ADP
inlawrev-3310	1531	89	base	base	NOUN
inlawrev-3310	1531	90	rate	rate	NOUN
inlawrev-3310	1531	91	.	.	PUNCT
inlawrev-3310	1532	1	'*'*^	'*'*^	PROPN
inlawrev-3310	1532	2	the	the	DET
inlawrev-3310	1532	3	court	court	NOUN
inlawrev-3310	1532	4	further	far	ADV
inlawrev-3310	1532	5	observed	observe	VERB
inlawrev-3310	1532	6	that	that	SCONJ
inlawrev-3310	1532	7	by	by	ADP
inlawrev-3310	1532	8	comparing	compare	VERB
inlawrev-3310	1532	9	the	the	DET
inlawrev-3310	1532	10	features	feature	NOUN
inlawrev-3310	1532	11	of	of	ADP
inlawrev-3310	1532	12	the	the	DET
inlawrev-3310	1532	13	componx	componx	ADJ
inlawrev-3310	1532	14	building	building	NOUN
inlawrev-3310	1532	15	with	with	ADP
inlawrev-3310	1532	16	those	those	PRON
inlawrev-3310	1532	17	which	which	PRON
inlawrev-3310	1532	18	are	be	AUX
inlawrev-3310	1532	19	listed	list	VERB
inlawrev-3310	1532	20	in	in	ADP
inlawrev-3310	1532	21	the	the	DET
inlawrev-3310	1532	22	bulletin	bulletin	NOUN
inlawrev-3310	1532	23	,	,	PUNCT
inlawrev-3310	1532	24	componx	componx	PROPN
inlawrev-3310	1532	25	demonstrated	demonstrate	VERB
inlawrev-3310	1532	26	that	that	SCONJ
inlawrev-3310	1532	27	the	the	DET
inlawrev-3310	1532	28	isbtc	isbtc	NOUN
inlawrev-3310	1532	29	's	's	PART
inlawrev-3310	1532	30	decision	decision	NOUN
inlawrev-3310	1532	31	to	to	PART
inlawrev-3310	1532	32	deny	deny	VERB
inlawrev-3310	1532	33	the	the	DET
inlawrev-3310	1532	34	adjustment	adjustment	NOUN
inlawrev-3310	1532	35	was	be	AUX
inlawrev-3310	1532	36	unsupported	unsupported	ADJ
inlawrev-3310	1532	37	by	by	ADP
inlawrev-3310	1532	38	substantial	substantial	ADJ
inlawrev-3310	1532	39	evidence	evidence	NOUN
inlawrev-3310	1532	40	.	.	PUNCT
inlawrev-3310	1533	1	'*^^	'*^^	PART
inlawrev-3310	1534	1	444	444	NUM
inlawrev-3310	1534	2	.	.	PUNCT
inlawrev-3310	1535	1	i	i	PRON
inlawrev-3310	1535	2	d.	d.	PROPN
inlawrev-3310	1535	3	(	(	PUNCT
inlawrev-3310	1535	4	citing	cite	VERB
inlawrev-3310	1535	5	ind	ind	NOUN
inlawrev-3310	1535	6	.	.	PUNCT
inlawrev-3310	1536	1	code	code	PROPN
inlawrev-3310	1536	2	ann	ann	PROPN
inlawrev-3310	1536	3	.	.	PUNCT
inlawrev-3310	1537	1	§	§	PROPN
inlawrev-3310	1537	2	6	6	NUM
inlawrev-3310	1537	3	-	-	SYM
inlawrev-3310	1537	4	2.5	2.5	NUM
inlawrev-3310	1537	5	-	-	PUNCT
inlawrev-3310	1537	6	5	5	NUM
inlawrev-3310	1537	7	-	-	NUM
inlawrev-3310	1537	8	12	12	NUM
inlawrev-3310	1537	9	)	)	PUNCT
inlawrev-3310	1537	10	.	.	PUNCT
inlawrev-3310	1538	1	445	445	NUM
inlawrev-3310	1538	2	.	.	PUNCT
inlawrev-3310	1539	1	i	i	PRON
inlawrev-3310	1539	2	d.	d.	PROPN
inlawrev-3310	1539	3	(	(	PUNCT
inlawrev-3310	1539	4	citing	cite	VERB
inlawrev-3310	1539	5	ind	ind	NOUN
inlawrev-3310	1539	6	.	.	PUNCT
inlawrev-3310	1540	1	code	code	PROPN
inlawrev-3310	1540	2	ann	ann	PROPN
inlawrev-3310	1540	3	.	.	PUNCT
inlawrev-3310	1541	1	§	§	PROPN
inlawrev-3310	1541	2	6	6	NUM
inlawrev-3310	1541	3	-	-	SYM
inlawrev-3310	1541	4	2.5	2.5	NUM
inlawrev-3310	1541	5	-	-	PUNCT
inlawrev-3310	1541	6	5	5	NUM
inlawrev-3310	1541	7	-	-	SYM
inlawrev-3310	1541	8	3	3	NUM
inlawrev-3310	1541	9	)	)	PUNCT
inlawrev-3310	1541	10	.	.	PUNCT
inlawrev-3310	1542	1	446	446	NUM
inlawrev-3310	1542	2	.	.	PUNCT
inlawrev-3310	1543	1	i	i	PRON
inlawrev-3310	1543	2	d.	d.	PROPN
inlawrev-3310	1543	3	(	(	PUNCT
inlawrev-3310	1543	4	citing	cite	VERB
inlawrev-3310	1543	5	ind	ind	NOUN
inlawrev-3310	1543	6	.	.	PUNCT
inlawrev-3310	1544	1	code	code	PROPN
inlawrev-3310	1544	2	ann	ann	PROPN
inlawrev-3310	1544	3	.	.	PUNCT
inlawrev-3310	1545	1	§	§	PROPN
inlawrev-3310	1545	2	6	6	NUM
inlawrev-3310	1545	3	-	-	SYM
inlawrev-3310	1545	4	2.5	2.5	NUM
inlawrev-3310	1545	5	-	-	SYM
inlawrev-3310	1545	6	5.5	5.5	NUM
inlawrev-3310	1545	7	.	.	NOUN
inlawrev-3310	1545	8	1	1	NUM
inlawrev-3310	1545	9	)	)	PUNCT
inlawrev-3310	1545	10	.	.	PUNCT
inlawrev-3310	1546	1	447	447	NUM
inlawrev-3310	1546	2	.	.	PUNCT
inlawrev-3310	1547	1	683	683	NUM
inlawrev-3310	1547	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1547	3	1372	1372	NUM
inlawrev-3310	1547	4	(	(	PUNCT
inlawrev-3310	1547	5	ind	ind	NOUN
inlawrev-3310	1547	6	.	.	PUNCT
inlawrev-3310	1548	1	t.c	t.c	PROPN
inlawrev-3310	1548	2	.	.	PROPN
inlawrev-3310	1548	3	1997	1997	NUM
inlawrev-3310	1548	4	)	)	PUNCT
inlawrev-3310	1548	5	.	.	PUNCT
inlawrev-3310	1549	1	448	448	NUM
inlawrev-3310	1549	2	.	.	PUNCT
inlawrev-3310	1550	1	i	i	PRON
inlawrev-3310	1550	2	d	d	PROPN
inlawrev-3310	1550	3	at	at	ADP
inlawrev-3310	1550	4	1373	1373	NUM
inlawrev-3310	1550	5	-	-	SYM
inlawrev-3310	1550	6	74	74	NUM
inlawrev-3310	1550	7	.	.	PUNCT
inlawrev-3310	1551	1	449	449	NUM
inlawrev-3310	1551	2	.	.	PUNCT
inlawrev-3310	1552	1	i	i	PRON
inlawrev-3310	1552	2	d	d	PROPN
inlawrev-3310	1552	3	at	at	ADP
inlawrev-3310	1552	4	1374	1374	NUM
inlawrev-3310	1552	5	.	.	PUNCT
inlawrev-3310	1553	1	450	450	NUM
inlawrev-3310	1553	2	.	.	PUNCT
inlawrev-3310	1554	1	i	i	PRON
inlawrev-3310	1554	2	d	d	PROPN
inlawrev-3310	1554	3	830	830	NUM
inlawrev-3310	1554	4	indiana	indiana	PROPN
inlawrev-3310	1554	5	law	law	PROPN
inlawrev-3310	1554	6	review	review	NOUN
inlawrev-3310	1555	1	[	[	X
inlawrev-3310	1555	2	vol	vol	NOUN
inlawrev-3310	1555	3	.	.	NOUN
inlawrev-3310	1555	4	3	3	NUM
inlawrev-3310	1555	5	1	1	NUM
inlawrev-3310	1555	6	:	:	SYM
inlawrev-3310	1555	7	781	781	NUM
inlawrev-3310	1555	8	for	for	ADP
inlawrev-3310	1555	9	example	example	NOUN
inlawrev-3310	1555	10	,	,	PUNCT
inlawrev-3310	1555	11	the	the	DET
inlawrev-3310	1555	12	isbtc	isbtc	NOUN
inlawrev-3310	1555	13	's	's	PART
inlawrev-3310	1555	14	main	main	ADJ
inlawrev-3310	1555	15	justification	justification	NOUN
inlawrev-3310	1555	16	for	for	ADP
inlawrev-3310	1555	17	disallowing	disallow	VERB
inlawrev-3310	1555	18	the	the	DET
inlawrev-3310	1555	19	"	"	PUNCT
inlawrev-3310	1555	20	kit	kit	NOUN
inlawrev-3310	1555	21	"	"	PUNCT
inlawrev-3310	1555	22	adjustment	adjustment	NOUN
inlawrev-3310	1555	23	for	for	ADP
inlawrev-3310	1555	24	componx	componx	PROPN
inlawrev-3310	1555	25	's	's	PART
inlawrev-3310	1555	26	building	building	NOUN
inlawrev-3310	1555	27	rested	rest	VERB
inlawrev-3310	1555	28	on	on	ADP
inlawrev-3310	1555	29	the	the	DET
inlawrev-3310	1555	30	fact	fact	NOUN
inlawrev-3310	1555	31	that	that	SCONJ
inlawrev-3310	1555	32	the	the	DET
inlawrev-3310	1555	33	thickness	thickness	NOUN
inlawrev-3310	1555	34	of	of	ADP
inlawrev-3310	1555	35	the	the	DET
inlawrev-3310	1555	36	hard	hard	ADJ
inlawrev-3310	1555	37	steel	steel	NOUN
inlawrev-3310	1555	38	used	use	VERB
inlawrev-3310	1555	39	in	in	ADP
inlawrev-3310	1555	40	the	the	DET
inlawrev-3310	1555	41	support	support	NOUN
inlawrev-3310	1555	42	system	system	NOUN
inlawrev-3310	1555	43	was	be	AUX
inlawrev-3310	1555	44	3/16	3/16	NUM
inlawrev-3310	1555	45	of	of	ADP
inlawrev-3310	1555	46	an	an	DET
inlawrev-3310	1555	47	inch	inch	NOUN
inlawrev-3310	1555	48	and	and	CCONJ
inlawrev-3310	1555	49	that	that	SCONJ
inlawrev-3310	1555	50	such	such	ADJ
inlawrev-3310	1555	51	thickness	thickness	NOUN
inlawrev-3310	1555	52	in	in	ADP
inlawrev-3310	1555	53	hard	hard	ADJ
inlawrev-3310	1555	54	steel	steel	NOUN
inlawrev-3310	1555	55	was	be	AUX
inlawrev-3310	1555	56	substantial	substantial	ADJ
inlawrev-3310	1555	57	enough	enough	ADV
inlawrev-3310	1555	58	to	to	PART
inlawrev-3310	1555	59	disqualify	disqualify	VERB
inlawrev-3310	1555	60	the	the	DET
inlawrev-3310	1555	61	building	building	NOUN
inlawrev-3310	1555	62	from	from	ADP
inlawrev-3310	1555	63	receiving	receive	VERB
inlawrev-3310	1555	64	the	the	DET
inlawrev-3310	1555	65	reduction	reduction	NOUN
inlawrev-3310	1555	66	in	in	ADP
inlawrev-3310	1555	67	base	base	NOUN
inlawrev-3310	1555	68	rate/^	rate/^	NOUN
inlawrev-3310	1555	69	'	'	PUNCT
inlawrev-3310	1555	70	however	however	ADV
inlawrev-3310	1555	71	,	,	PUNCT
inlawrev-3310	1555	72	undisputed	undisputed	ADJ
inlawrev-3310	1555	73	testimony	testimony	NOUN
inlawrev-3310	1555	74	at	at	ADP
inlawrev-3310	1555	75	trial	trial	NOUN
inlawrev-3310	1555	76	by	by	ADP
inlawrev-3310	1555	77	the	the	DET
inlawrev-3310	1555	78	taxpayer	taxpayer	NOUN
inlawrev-3310	1555	79	's	's	PART
inlawrev-3310	1555	80	witness	witness	NOUN
inlawrev-3310	1555	81	revealed	reveal	VERB
inlawrev-3310	1555	82	that	that	SCONJ
inlawrev-3310	1555	83	3/16	3/16	NUM
inlawrev-3310	1555	84	is	be	AUX
inlawrev-3310	1555	85	actually	actually	ADV
inlawrev-3310	1555	86	very	very	ADV
inlawrev-3310	1555	87	lightweight	lightweight	ADJ
inlawrev-3310	1555	88	.	.	PUNCT
inlawrev-3310	1556	1	further	far	ADV
inlawrev-3310	1556	2	,	,	PUNCT
inlawrev-3310	1556	3	testimony	testimony	NOUN
inlawrev-3310	1556	4	demonstrated	demonstrate	VERB
inlawrev-3310	1556	5	that	that	SCONJ
inlawrev-3310	1556	6	the	the	DET
inlawrev-3310	1556	7	building	building	NOUN
inlawrev-3310	1556	8	possessed	possess	VERB
inlawrev-3310	1556	9	even	even	ADV
inlawrev-3310	1556	10	more	more	ADJ
inlawrev-3310	1556	11	characteristics	characteristic	NOUN
inlawrev-3310	1556	12	that	that	PRON
inlawrev-3310	1556	13	are	be	AUX
inlawrev-3310	1556	14	indicative	indicative	ADJ
inlawrev-3310	1556	15	of	of	ADP
inlawrev-3310	1556	16	the	the	DET
inlawrev-3310	1556	17	type	type	NOUN
inlawrev-3310	1556	18	of	of	ADP
inlawrev-3310	1556	19	building	building	NOUN
inlawrev-3310	1556	20	that	that	PRON
inlawrev-3310	1556	21	qualifies	qualify	VERB
inlawrev-3310	1556	22	for	for	ADP
inlawrev-3310	1556	23	the	the	DET
inlawrev-3310	1556	24	50	50	NUM
inlawrev-3310	1556	25	%	%	NOUN
inlawrev-3310	1556	26	adjustment	adjustment	NOUN
inlawrev-3310	1556	27	and	and	CCONJ
inlawrev-3310	1556	28	no	no	DET
inlawrev-3310	1556	29	evidence	evidence	NOUN
inlawrev-3310	1556	30	which	which	PRON
inlawrev-3310	1556	31	offered	offer	VERB
inlawrev-3310	1556	32	by	by	ADP
inlawrev-3310	1556	33	the	the	DET
inlawrev-3310	1556	34	isbtc	isbtc	NOUN
inlawrev-3310	1556	35	to	to	ADP
inlawrev-3310	1556	36	the	the	DET
inlawrev-3310	1556	37	contrary	contrary	NOUN
inlawrev-3310	1556	38	.	.	PUNCT
inlawrev-3310	1557	1	therefore	therefore	ADV
inlawrev-3310	1557	2	,	,	PUNCT
inlawrev-3310	1557	3	the	the	DET
inlawrev-3310	1557	4	court	court	NOUN
inlawrev-3310	1557	5	concluded	conclude	VERB
inlawrev-3310	1557	6	that	that	SCONJ
inlawrev-3310	1557	7	by	by	ADP
inlawrev-3310	1557	8	meeting	meet	VERB
inlawrev-3310	1557	9	its	its	PRON
inlawrev-3310	1557	10	burden	burden	NOUN
inlawrev-3310	1557	11	of	of	ADP
inlawrev-3310	1557	12	proof	proof	NOUN
inlawrev-3310	1557	13	,	,	PUNCT
inlawrev-3310	1557	14	componx	componx	PROPN
inlawrev-3310	1557	15	placed	place	VERB
inlawrev-3310	1557	16	the	the	DET
inlawrev-3310	1557	17	burden	burden	NOUN
inlawrev-3310	1557	18	of	of	ADP
inlawrev-3310	1557	19	going	go	VERB
inlawrev-3310	1557	20	forward	forward	ADV
inlawrev-3310	1557	21	to	to	PART
inlawrev-3310	1557	22	show	show	VERB
inlawrev-3310	1557	23	that	that	SCONJ
inlawrev-3310	1557	24	the	the	DET
inlawrev-3310	1557	25	determination	determination	NOUN
inlawrev-3310	1557	26	was	be	AUX
inlawrev-3310	1557	27	correct	correct	ADJ
inlawrev-3310	1557	28	on	on	ADP
inlawrev-3310	1557	29	the	the	DET
inlawrev-3310	1557	30	isbtc	isbtc	NOUN
inlawrev-3310	1557	31	.	.	PUNCT
inlawrev-3310	1558	1	'*^^	'*^^	PART
inlawrev-3310	1558	2	the	the	DET
inlawrev-3310	1558	3	isbtc	isbtc	NOUN
inlawrev-3310	1558	4	argued	argue	VERB
inlawrev-3310	1558	5	that	that	SCONJ
inlawrev-3310	1558	6	because	because	SCONJ
inlawrev-3310	1558	7	componx	componx	PROPN
inlawrev-3310	1558	8	's	's	PART
inlawrev-3310	1558	9	building	building	NOUN
inlawrev-3310	1558	10	displayed	display	VERB
inlawrev-3310	1558	11	a	a	DET
inlawrev-3310	1558	12	few	few	ADJ
inlawrev-3310	1558	13	additional	additional	ADJ
inlawrev-3310	1558	14	features	feature	NOUN
inlawrev-3310	1558	15	,	,	PUNCT
inlawrev-3310	1558	16	the	the	DET
inlawrev-3310	1558	17	isbtc	isbtc	NOUN
inlawrev-3310	1558	18	could	could	AUX
inlawrev-3310	1558	19	completely	completely	ADV
inlawrev-3310	1558	20	disallow	disallow	VERB
inlawrev-3310	1558	21	the	the	DET
inlawrev-3310	1558	22	exemption	exemption	NOUN
inlawrev-3310	1558	23	.	.	PUNCT
inlawrev-3310	1559	1	however	however	ADV
inlawrev-3310	1559	2	,	,	PUNCT
inlawrev-3310	1559	3	the	the	DET
inlawrev-3310	1559	4	court	court	NOUN
inlawrev-3310	1559	5	determined	determine	VERB
inlawrev-3310	1559	6	that	that	SCONJ
inlawrev-3310	1559	7	the	the	DET
inlawrev-3310	1559	8	slight	slight	ADJ
inlawrev-3310	1559	9	additions	addition	NOUN
inlawrev-3310	1559	10	to	to	ADP
inlawrev-3310	1559	11	the	the	DET
inlawrev-3310	1559	12	basic	basic	ADJ
inlawrev-3310	1559	13	"	"	PUNCT
inlawrev-3310	1559	14	kif	kif	NOUN
inlawrev-3310	1559	15	model	model	NOUN
inlawrev-3310	1559	16	could	could	AUX
inlawrev-3310	1559	17	be	be	AUX
inlawrev-3310	1559	18	accounted	account	VERB
inlawrev-3310	1559	19	for	for	ADP
inlawrev-3310	1559	20	by	by	ADP
inlawrev-3310	1559	21	simply	simply	ADV
inlawrev-3310	1559	22	raising	raise	VERB
inlawrev-3310	1559	23	the	the	DET
inlawrev-3310	1559	24	grade	grade	NOUN
inlawrev-3310	1559	25	factor	factor	NOUN
inlawrev-3310	1559	26	.	.	PUNCT
inlawrev-3310	1560	1	"*^^	"*^^	NOUN
inlawrev-3310	1560	2	this	this	PRON
inlawrev-3310	1560	3	could	could	AUX
inlawrev-3310	1560	4	be	be	AUX
inlawrev-3310	1560	5	done	do	VERB
inlawrev-3310	1560	6	since	since	SCONJ
inlawrev-3310	1560	7	none	none	NOUN
inlawrev-3310	1560	8	of	of	ADP
inlawrev-3310	1560	9	the	the	DET
inlawrev-3310	1560	10	variations	variation	NOUN
inlawrev-3310	1560	11	affect	affect	VERB
inlawrev-3310	1560	12	the	the	DET
inlawrev-3310	1560	13	actual	actual	ADJ
inlawrev-3310	1560	14	structure	structure	NOUN
inlawrev-3310	1560	15	of	of	ADP
inlawrev-3310	1560	16	the	the	DET
inlawrev-3310	1560	17	building	building	NOUN
inlawrev-3310	1560	18	.	.	PUNCT
inlawrev-3310	1561	1	therefore	therefore	ADV
inlawrev-3310	1561	2	,	,	PUNCT
inlawrev-3310	1561	3	the	the	DET
inlawrev-3310	1561	4	court	court	NOUN
inlawrev-3310	1561	5	reversed	reverse	VERB
inlawrev-3310	1561	6	the	the	DET
inlawrev-3310	1561	7	isbtc	isbtc	NOUN
inlawrev-3310	1561	8	's	's	PART
inlawrev-3310	1561	9	decision	decision	NOUN
inlawrev-3310	1561	10	.	.	PUNCT
inlawrev-3310	1562	1	"*^	"*^	PUNCT
inlawrev-3310	1563	1	"	"	PUNCT
inlawrev-3310	1563	2	*	*	VERB
inlawrev-3310	1563	3	2	2	X
inlawrev-3310	1563	4	.	.	PUNCT
inlawrev-3310	1563	5	joyce	joyce	PROPN
inlawrev-3310	1563	6	sportswear	sportswear	PROPN
inlawrev-3310	1563	7	co.	co.	PROPN
inlawrev-3310	1563	8	v.	v.	ADP
inlawrev-3310	1563	9	state	state	PROPN
inlawrev-3310	1563	10	board	board	PROPN
inlawrev-3310	1563	11	of	of	ADP
inlawrev-3310	1563	12	tax	tax	NOUN
inlawrev-3310	1563	13	commissioners	commissioner	NOUN
inlawrev-3310	1563	14	.	.	PUNCT
inlawrev-3310	1564	1	"	"	PUNCT
inlawrev-3310	1564	2	^^^—joyce	^^^—joyce	ADP
inlawrev-3310	1564	3	sportswear	sportswear	PROPN
inlawrev-3310	1564	4	co.	co.	PROPN
inlawrev-3310	1564	5	(	(	PUNCT
inlawrev-3310	1564	6	"	"	PUNCT
inlawrev-3310	1564	7	joyce	joyce	PROPN
inlawrev-3310	1564	8	"	"	PUNCT
inlawrev-3310	1564	9	)	)	PUNCT
inlawrev-3310	1564	10	appealed	appeal	VERB
inlawrev-3310	1564	11	a	a	DET
inlawrev-3310	1564	12	final	final	ADJ
inlawrev-3310	1564	13	determination	determination	NOUN
inlawrev-3310	1564	14	of	of	ADP
inlawrev-3310	1564	15	the	the	DET
inlawrev-3310	1564	16	isbtc	isbtc	NOUN
inlawrev-3310	1564	17	which	which	PRON
inlawrev-3310	1564	18	increased	increase	VERB
inlawrev-3310	1564	19	the	the	DET
inlawrev-3310	1564	20	march	march	PROPN
inlawrev-3310	1564	21	1	1	NUM
inlawrev-3310	1564	22	,	,	PUNCT
inlawrev-3310	1564	23	1989	1989	NUM
inlawrev-3310	1564	24	assessment	assessment	NOUN
inlawrev-3310	1564	25	for	for	ADP
inlawrev-3310	1564	26	property	property	NOUN
inlawrev-3310	1564	27	which	which	PRON
inlawrev-3310	1564	28	joyce	joyce	PROPN
inlawrev-3310	1564	29	owned	own	VERB
inlawrev-3310	1564	30	.	.	PUNCT
inlawrev-3310	1565	1	the	the	DET
inlawrev-3310	1565	2	following	follow	VERB
inlawrev-3310	1565	3	three	three	NUM
inlawrev-3310	1565	4	issues	issue	NOUN
inlawrev-3310	1565	5	were	be	AUX
inlawrev-3310	1565	6	before	before	ADP
inlawrev-3310	1565	7	the	the	DET
inlawrev-3310	1565	8	court	court	NOUN
inlawrev-3310	1565	9	:	:	PUNCT
inlawrev-3310	1565	10	(	(	PUNCT
inlawrev-3310	1565	11	1	1	X
inlawrev-3310	1565	12	)	)	PUNCT
inlawrev-3310	1565	13	whether	whether	SCONJ
inlawrev-3310	1565	14	the	the	DET
inlawrev-3310	1565	15	lake	lake	PROPN
inlawrev-3310	1565	16	county	county	PROPN
inlawrev-3310	1565	17	board	board	PROPN
inlawrev-3310	1565	18	of	of	ADP
inlawrev-3310	1565	19	review	review	NOUN
inlawrev-3310	1565	20	's	's	PART
inlawrev-3310	1565	21	assessment	assessment	NOUN
inlawrev-3310	1565	22	of	of	ADP
inlawrev-3310	1565	23	joyce	joyce	PROPN
inlawrev-3310	1565	24	's	's	PART
inlawrev-3310	1565	25	property	property	NOUN
inlawrev-3310	1565	26	was	be	AUX
inlawrev-3310	1565	27	invalid	invalid	ADJ
inlawrev-3310	1565	28	;	;	PUNCT
inlawrev-3310	1565	29	(	(	PUNCT
inlawrev-3310	1565	30	2	2	X
inlawrev-3310	1565	31	)	)	PUNCT
inlawrev-3310	1565	32	whether	whether	SCONJ
inlawrev-3310	1565	33	the	the	DET
inlawrev-3310	1565	34	isbtc	isbtc	NOUN
inlawrev-3310	1565	35	had	have	VERB
inlawrev-3310	1565	36	the	the	DET
inlawrev-3310	1565	37	authority	authority	NOUN
inlawrev-3310	1565	38	in	in	ADP
inlawrev-3310	1565	39	a	a	DET
inlawrev-3310	1565	40	taxpayer	taxpayer	NOUN
inlawrev-3310	1565	41	-	-	PUNCT
inlawrev-3310	1565	42	initiated	initiate	VERB
inlawrev-3310	1565	43	petition	petition	NOUN
inlawrev-3310	1565	44	to	to	PART
inlawrev-3310	1565	45	assess	assess	VERB
inlawrev-3310	1565	46	property	property	NOUN
inlawrev-3310	1565	47	more	more	ADJ
inlawrev-3310	1565	48	than	than	ADP
inlawrev-3310	1565	49	three	three	NUM
inlawrev-3310	1565	50	years	year	NOUN
inlawrev-3310	1565	51	prior	prior	ADV
inlawrev-3310	1565	52	to	to	ADP
inlawrev-3310	1565	53	its	its	PRON
inlawrev-3310	1565	54	final	final	ADJ
inlawrev-3310	1565	55	determination	determination	NOUN
inlawrev-3310	1565	56	;	;	PUNCT
inlawrev-3310	1565	57	and	and	CCONJ
inlawrev-3310	1565	58	,	,	PUNCT
inlawrev-3310	1565	59	(	(	PUNCT
inlawrev-3310	1565	60	3	3	X
inlawrev-3310	1565	61	)	)	PUNCT
inlawrev-3310	1565	62	what	what	PRON
inlawrev-3310	1565	63	was	be	AUX
inlawrev-3310	1565	64	the	the	DET
inlawrev-3310	1565	65	effect	effect	NOUN
inlawrev-3310	1565	66	of	of	ADP
inlawrev-3310	1565	67	joyce	joyce	PROPN
inlawrev-3310	1565	68	's	's	PART
inlawrev-3310	1565	69	motion	motion	NOUN
inlawrev-3310	1565	70	to	to	PART
inlawrev-3310	1565	71	withdraw	withdraw	VERB
inlawrev-3310	1565	72	its	its	PRON
inlawrev-3310	1565	73	petition	petition	NOUN
inlawrev-3310	1565	74	for	for	ADP
inlawrev-3310	1565	75	review	review	NOUN
inlawrev-3310	1565	76	during	during	ADP
inlawrev-3310	1565	77	the	the	DET
inlawrev-3310	1565	78	pendency	pendency	NOUN
inlawrev-3310	1565	79	of	of	ADP
inlawrev-3310	1565	80	proceedings	proceeding	NOUN
inlawrev-3310	1565	81	before	before	SCONJ
inlawrev-3310	1565	82	the	the	DET
inlawrev-3310	1565	83	isbtc.^^^	isbtc.^^^	PROPN
inlawrev-3310	1565	84	joyce	joyce	PROPN
inlawrev-3310	1565	85	was	be	AUX
inlawrev-3310	1565	86	a	a	DET
inlawrev-3310	1565	87	manufacturer	manufacturer	NOUN
inlawrev-3310	1565	88	ofwomen	ofwoman	NOUN
inlawrev-3310	1565	89	's	's	PART
inlawrev-3310	1565	90	apparel	apparel	NOUN
inlawrev-3310	1565	91	which	which	PRON
inlawrev-3310	1565	92	manufacturing	manufacturing	NOUN
inlawrev-3310	1565	93	facilities	facility	NOUN
inlawrev-3310	1565	94	were	be	AUX
inlawrev-3310	1565	95	located	locate	VERB
inlawrev-3310	1565	96	in	in	ADP
inlawrev-3310	1565	97	indiana	indiana	PROPN
inlawrev-3310	1565	98	.	.	PUNCT
inlawrev-3310	1566	1	in	in	ADP
inlawrev-3310	1566	2	1990	1990	NUM
inlawrev-3310	1566	3	,	,	PUNCT
inlawrev-3310	1566	4	the	the	DET
inlawrev-3310	1566	5	township	township	NOUN
inlawrev-3310	1566	6	assessor	assessor	NOUN
inlawrev-3310	1566	7	assessed	assess	VERB
inlawrev-3310	1566	8	the	the	DET
inlawrev-3310	1566	9	facility	facility	NOUN
inlawrev-3310	1566	10	and	and	CCONJ
inlawrev-3310	1566	11	valued	value	VERB
inlawrev-3310	1566	12	the	the	DET
inlawrev-3310	1566	13	land	land	NOUN
inlawrev-3310	1566	14	and	and	CCONJ
inlawrev-3310	1566	15	the	the	DET
inlawrev-3310	1566	16	improvements	improvement	NOUN
inlawrev-3310	1566	17	at	at	ADP
inlawrev-3310	1566	18	$	$	SYM
inlawrev-3310	1566	19	233,970	233,970	NUM
inlawrev-3310	1566	20	.	.	PUNCT
inlawrev-3310	1567	1	in	in	ADP
inlawrev-3310	1567	2	march	march	PROPN
inlawrev-3310	1567	3	,	,	PUNCT
inlawrev-3310	1567	4	1990	1990	NUM
inlawrev-3310	1567	5	,	,	PUNCT
inlawrev-3310	1567	6	joyce	joyce	PROPN
inlawrev-3310	1567	7	appealed	appeal	VERB
inlawrev-3310	1567	8	this	this	DET
inlawrev-3310	1567	9	assessment	assessment	NOUN
inlawrev-3310	1567	10	to	to	ADP
inlawrev-3310	1567	11	the	the	DET
inlawrev-3310	1567	12	county	county	NOUN
inlawrev-3310	1567	13	board	board	NOUN
inlawrev-3310	1567	14	of	of	ADP
inlawrev-3310	1567	15	review	review	NOUN
inlawrev-3310	1567	16	.	.	PUNCT
inlawrev-3310	1568	1	in	in	ADP
inlawrev-3310	1568	2	april	april	PROPN
inlawrev-3310	1568	3	,	,	PUNCT
inlawrev-3310	1568	4	1992	1992	NUM
inlawrev-3310	1568	5	,	,	PUNCT
inlawrev-3310	1568	6	the	the	DET
inlawrev-3310	1568	7	county	county	NOUN
inlawrev-3310	1568	8	board	board	NOUN
inlawrev-3310	1568	9	of	of	ADP
inlawrev-3310	1568	10	review	review	NOUN
inlawrev-3310	1568	11	issued	issue	VERB
inlawrev-3310	1568	12	its	its	PRON
inlawrev-3310	1568	13	decision	decision	NOUN
inlawrev-3310	1568	14	.	.	PUNCT
inlawrev-3310	1569	1	for	for	ADP
inlawrev-3310	1569	2	the	the	DET
inlawrev-3310	1569	3	tax	tax	NOUN
inlawrev-3310	1569	4	years	year	NOUN
inlawrev-3310	1569	5	1989	1989	NUM
inlawrev-3310	1569	6	and	and	CCONJ
inlawrev-3310	1569	7	1990	1990	NUM
inlawrev-3310	1569	8	,	,	PUNCT
inlawrev-3310	1569	9	the	the	DET
inlawrev-3310	1569	10	county	county	NOUN
inlawrev-3310	1569	11	board	board	NOUN
inlawrev-3310	1569	12	ofreview	ofreview	NOUN
inlawrev-3310	1569	13	concurred	concur	VERB
inlawrev-3310	1569	14	with	with	ADP
inlawrev-3310	1569	15	the	the	DET
inlawrev-3310	1569	16	original	original	ADJ
inlawrev-3310	1569	17	findings	finding	NOUN
inlawrev-3310	1569	18	of	of	ADP
inlawrev-3310	1569	19	the	the	DET
inlawrev-3310	1569	20	township	township	NOUN
inlawrev-3310	1569	21	assessor	assessor	NOUN
inlawrev-3310	1569	22	,	,	PUNCT
inlawrev-3310	1569	23	but	but	CCONJ
inlawrev-3310	1569	24	for	for	ADP
inlawrev-3310	1569	25	the	the	DET
inlawrev-3310	1569	26	tax	tax	NOUN
inlawrev-3310	1569	27	year	year	NOUN
inlawrev-3310	1569	28	1991	1991	NUM
inlawrev-3310	1569	29	,	,	PUNCT
inlawrev-3310	1569	30	the	the	DET
inlawrev-3310	1569	31	county	county	NOUN
inlawrev-3310	1569	32	board	board	NOUN
inlawrev-3310	1569	33	of	of	ADP
inlawrev-3310	1569	34	review	review	NOUN
inlawrev-3310	1569	35	increased	increase	VERB
inlawrev-3310	1569	36	the	the	DET
inlawrev-3310	1569	37	total	total	ADJ
inlawrev-3310	1569	38	assessment	assessment	NOUN
inlawrev-3310	1569	39	from	from	ADP
inlawrev-3310	1569	40	$	$	SYM
inlawrev-3310	1569	41	233,970	233,970	NUM
inlawrev-3310	1569	42	to	to	ADP
inlawrev-3310	1569	43	$	$	SYM
inlawrev-3310	1569	44	236,570	236,570	NUM
inlawrev-3310	1569	45	.	.	PUNCT
inlawrev-3310	1570	1	one	one	NUM
inlawrev-3310	1570	2	month	month	NOUN
inlawrev-3310	1570	3	later	later	ADV
inlawrev-3310	1570	4	,	,	PUNCT
inlawrev-3310	1570	5	joyce	joyce	PROPN
inlawrev-3310	1570	6	appealed	appeal	VERB
inlawrev-3310	1570	7	to	to	ADP
inlawrev-3310	1570	8	the	the	DET
inlawrev-3310	1570	9	isbtc	isbtc	NOUN
inlawrev-3310	1570	10	.	.	PUNCT
inlawrev-3310	1571	1	ultimately	ultimately	ADV
inlawrev-3310	1571	2	,	,	PUNCT
inlawrev-3310	1571	3	an	an	DET
inlawrev-3310	1571	4	isbtc	isbtc	ADJ
inlawrev-3310	1571	5	hearing	hearing	NOUN
inlawrev-3310	1571	6	officer	officer	NOUN
inlawrev-3310	1571	7	heard	hear	VERB
inlawrev-3310	1571	8	the	the	DET
inlawrev-3310	1571	9	case	case	NOUN
inlawrev-3310	1571	10	in	in	ADP
inlawrev-3310	1571	11	september	september	PROPN
inlawrev-3310	1571	12	1995	1995	NUM
inlawrev-3310	1571	13	,	,	PUNCT
inlawrev-3310	1571	14	more	more	ADJ
inlawrev-3310	1571	15	than	than	ADP
inlawrev-3310	1571	16	three	three	NUM
inlawrev-3310	1571	17	years	year	NOUN
inlawrev-3310	1571	18	after	after	SCONJ
inlawrev-3310	1571	19	joyce	joyce	PROPN
inlawrev-3310	1571	20	filed	file	VERB
inlawrev-3310	1571	21	its	its	PRON
inlawrev-3310	1571	22	petition	petition	NOUN
inlawrev-3310	1571	23	for	for	ADP
inlawrev-3310	1571	24	review	review	NOUN
inlawrev-3310	1571	25	with	with	ADP
inlawrev-3310	1571	26	the	the	DET
inlawrev-3310	1571	27	isbtc	isbtc	NOUN
inlawrev-3310	1571	28	.	.	PUNCT
inlawrev-3310	1572	1	one	one	NUM
inlawrev-3310	1572	2	month	month	NOUN
inlawrev-3310	1572	3	later	later	ADV
inlawrev-3310	1572	4	in	in	ADP
inlawrev-3310	1572	5	october	october	PROPN
inlawrev-3310	1572	6	,	,	PUNCT
inlawrev-3310	1572	7	1995	1995	NUM
inlawrev-3310	1572	8	,	,	PUNCT
inlawrev-3310	1572	9	the	the	DET
inlawrev-3310	1572	10	hearing	hearing	NOUN
inlawrev-3310	1572	11	officer	officer	NOUN
inlawrev-3310	1572	12	notified	notify	VERB
inlawrev-3310	1572	13	joyce	joyce	PROPN
inlawrev-3310	1572	14	that	that	SCONJ
inlawrev-3310	1572	15	the	the	DET
inlawrev-3310	1572	16	hearing	hearing	NOUN
inlawrev-3310	1572	17	officer	officer	NOUN
inlawrev-3310	1572	18	would	would	AUX
inlawrev-3310	1572	19	recommend	recommend	VERB
inlawrev-3310	1572	20	an	an	DET
inlawrev-3310	1572	21	increase	increase	NOUN
inlawrev-3310	1572	22	in	in	ADP
inlawrev-3310	1572	23	the	the	DET
inlawrev-3310	1572	24	assessment	assessment	NOUN
inlawrev-3310	1572	25	to	to	ADP
inlawrev-3310	1572	26	a	a	DET
inlawrev-3310	1572	27	supervisor	supervisor	NOUN
inlawrev-3310	1572	28	.	.	PUNCT
inlawrev-3310	1573	1	on	on	ADP
inlawrev-3310	1573	2	august	august	PROPN
inlawrev-3310	1573	3	16	16	NUM
inlawrev-3310	1573	4	,	,	PUNCT
inlawrev-3310	1573	5	1996	1996	NUM
inlawrev-3310	1573	6	,	,	PUNCT
inlawrev-3310	1573	7	the	the	DET
inlawrev-3310	1573	8	isbtc	isbtc	NOUN
inlawrev-3310	1573	9	issued	issue	VERB
inlawrev-3310	1573	10	its	its	PRON
inlawrev-3310	1573	11	final	final	ADJ
inlawrev-3310	1573	12	determination	determination	NOUN
inlawrev-3310	1573	13	.	.	PUNCT
inlawrev-3310	1574	1	451	451	NUM
inlawrev-3310	1574	2	.	.	PUNCT
inlawrev-3310	1575	1	i	i	PRON
inlawrev-3310	1575	2	d.	d.	PROPN
inlawrev-3310	1575	3	452	452	NUM
inlawrev-3310	1575	4	.	.	PUNCT
inlawrev-3310	1576	1	i	i	PRON
inlawrev-3310	1576	2	d.	d.	PROPN
inlawrev-3310	1576	3	at	at	ADP
inlawrev-3310	1576	4	1375	1375	NUM
inlawrev-3310	1576	5	(	(	PUNCT
inlawrev-3310	1576	6	citing	cite	VERB
inlawrev-3310	1576	7	corey	corey	PROPN
inlawrev-3310	1576	8	,	,	PUNCT
inlawrev-3310	1576	9	674	674	NUM
inlawrev-3310	1576	10	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1576	11	at	at	ADP
inlawrev-3310	1576	12	1066	1066	NUM
inlawrev-3310	1576	13	)	)	PUNCT
inlawrev-3310	1576	14	.	.	PUNCT
inlawrev-3310	1577	1	453	453	NUM
inlawrev-3310	1577	2	.	.	PUNCT
inlawrev-3310	1578	1	i	i	PROPN
inlawrev-3310	1578	2	d	d	PROPN
inlawrev-3310	1578	3	454	454	NUM
inlawrev-3310	1578	4	.	.	PUNCT
inlawrev-3310	1579	1	i	i	PRON
inlawrev-3310	1579	2	d	d	PROPN
inlawrev-3310	1579	3	455	455	NUM
inlawrev-3310	1579	4	.	.	PUNCT
inlawrev-3310	1580	1	684n.e.2d	684n.e.2d	NUM
inlawrev-3310	1580	2	1189(ind	1189(ind	NUM
inlawrev-3310	1580	3	.	.	PUNCT
inlawrev-3310	1581	1	t.c	t.c	PROPN
inlawrev-3310	1581	2	.	.	PROPN
inlawrev-3310	1581	3	1997	1997	NUM
inlawrev-3310	1581	4	)	)	PUNCT
inlawrev-3310	1581	5	.	.	PUNCT
inlawrev-3310	1582	1	456	456	X
inlawrev-3310	1582	2	.	.	PUNCT
inlawrev-3310	1583	1	mat	mat	PROPN
inlawrev-3310	1583	2	1190	1190	NUM
inlawrev-3310	1583	3	.	.	PUNCT
inlawrev-3310	1584	1	1998	1998	NUM
inlawrev-3310	1584	2	]	]	PUNCT
inlawrev-3310	1584	3	taxation	taxation	NOUN
inlawrev-3310	1584	4	831	831	NUM
inlawrev-3310	1584	5	assessing	assess	VERB
inlawrev-3310	1584	6	the	the	DET
inlawrev-3310	1584	7	total	total	ADJ
inlawrev-3310	1584	8	value	value	NOUN
inlawrev-3310	1584	9	of	of	ADP
inlawrev-3310	1584	10	the	the	DET
inlawrev-3310	1584	11	property	property	NOUN
inlawrev-3310	1584	12	at	at	ADP
inlawrev-3310	1584	13	$	$	SYM
inlawrev-3310	1584	14	3	3	NUM
inlawrev-3310	1584	15	18,260	18,260	NUM
inlawrev-3310	1584	16	as	as	ADP
inlawrev-3310	1584	17	of	of	ADP
inlawrev-3310	1584	18	march	march	PROPN
inlawrev-3310	1584	19	1	1	NUM
inlawrev-3310	1584	20	,	,	PUNCT
inlawrev-3310	1584	21	1989	1989	NUM
inlawrev-3310	1584	22	.	.	PUNCT
inlawrev-3310	1585	1	joyce	joyce	PROPN
inlawrev-3310	1585	2	filed	file	VERB
inlawrev-3310	1585	3	an	an	DET
inlawrev-3310	1585	4	appeal	appeal	NOUN
inlawrev-3310	1585	5	with	with	ADP
inlawrev-3310	1585	6	this	this	DET
inlawrev-3310	1585	7	court	court	NOUN
inlawrev-3310	1585	8	,	,	PUNCT
inlawrev-3310	1585	9	arguing	argue	VERB
inlawrev-3310	1585	10	that	that	SCONJ
inlawrev-3310	1585	11	because	because	SCONJ
inlawrev-3310	1585	12	the	the	DET
inlawrev-3310	1585	13	county	county	NOUN
inlawrev-3310	1585	14	board	board	NOUN
inlawrev-3310	1585	15	ofreview	ofreview	NOUN
inlawrev-3310	1585	16	assessed	assess	VERB
inlawrev-3310	1585	17	its	its	PRON
inlawrev-3310	1585	18	property	property	NOUN
inlawrev-3310	1585	19	differently	differently	ADV
inlawrev-3310	1585	20	for	for	ADP
inlawrev-3310	1585	21	different	different	ADJ
inlawrev-3310	1585	22	years	year	NOUN
inlawrev-3310	1585	23	,	,	PUNCT
inlawrev-3310	1585	24	the	the	DET
inlawrev-3310	1585	25	county	county	NOUN
inlawrev-3310	1585	26	board	board	NOUN
inlawrev-3310	1585	27	of	of	ADP
inlawrev-3310	1585	28	review	review	NOUN
inlawrev-3310	1585	29	's	's	PART
inlawrev-3310	1585	30	assessment	assessment	NOUN
inlawrev-3310	1585	31	was	be	AUX
inlawrev-3310	1585	32	invalid	invalid	ADJ
inlawrev-3310	1585	33	and	and	CCONJ
inlawrev-3310	1585	34	void	void	VERB
inlawrev-3310	1585	35	.	.	PUNCT
inlawrev-3310	1586	1	the	the	DET
inlawrev-3310	1586	2	isbtc	isbtc	NOUN
inlawrev-3310	1586	3	argued	argue	VERB
inlawrev-3310	1586	4	that	that	SCONJ
inlawrev-3310	1586	5	the	the	DET
inlawrev-3310	1586	6	county	county	NOUN
inlawrev-3310	1586	7	board	board	NOUN
inlawrev-3310	1586	8	ofreview	ofreview	NOUN
inlawrev-3310	1586	9	had	have	VERB
inlawrev-3310	1586	10	this	this	DET
inlawrev-3310	1586	11	authority	authority	NOUN
inlawrev-3310	1586	12	and	and	CCONJ
inlawrev-3310	1586	13	that	that	SCONJ
inlawrev-3310	1586	14	the	the	DET
inlawrev-3310	1586	15	isbtc	isbtc	NOUN
inlawrev-3310	1586	16	had	have	VERB
inlawrev-3310	1586	17	the	the	DET
inlawrev-3310	1586	18	authority	authority	NOUN
inlawrev-3310	1586	19	to	to	PART
inlawrev-3310	1586	20	issue	issue	VERB
inlawrev-3310	1586	21	a	a	DET
inlawrev-3310	1586	22	final	final	ADJ
inlawrev-3310	1586	23	determination	determination	NOUN
inlawrev-3310	1586	24	with	with	ADP
inlawrev-3310	1586	25	respect	respect	NOUN
inlawrev-3310	1586	26	to	to	ADP
inlawrev-3310	1586	27	all	all	PRON
inlawrev-3310	1586	28	of	of	ADP
inlawrev-3310	1586	29	the	the	DET
inlawrev-3310	1586	30	tax	tax	NOUN
inlawrev-3310	1586	31	years	year	NOUN
inlawrev-3310	1586	32	in	in	ADP
inlawrev-3310	1586	33	question	question	NOUN
inlawrev-3310	1586	34	.	.	PUNCT
inlawrev-3310	1587	1	under	under	ADP
inlawrev-3310	1587	2	section	section	NOUN
inlawrev-3310	1587	3	6	6	NUM
inlawrev-3310	1587	4	-	-	PUNCT
inlawrev-3310	1587	5	l.l-15	l.l-15	NUM
inlawrev-3310	1587	6	-	-	PUNCT
inlawrev-3310	1587	7	3(a	3(a	NUM
inlawrev-3310	1587	8	)	)	PUNCT
inlawrev-3310	1587	9	of	of	ADP
inlawrev-3310	1587	10	the	the	DET
inlawrev-3310	1587	11	indiana	indiana	PROPN
inlawrev-3310	1587	12	code	code	PROPN
inlawrev-3310	1587	13	,	,	PUNCT
inlawrev-3310	1587	14	a	a	DET
inlawrev-3310	1587	15	taxpayer	taxpayer	NOUN
inlawrev-3310	1587	16	could	could	AUX
inlawrev-3310	1587	17	file	file	VERB
inlawrev-3310	1587	18	a	a	DET
inlawrev-3310	1587	19	petition	petition	NOUN
inlawrev-3310	1587	20	for	for	ADP
inlawrev-3310	1587	21	review	review	NOUN
inlawrev-3310	1587	22	of	of	ADP
inlawrev-3310	1587	23	a	a	DET
inlawrev-3310	1587	24	county	county	NOUN
inlawrev-3310	1587	25	board	board	NOUN
inlawrev-3310	1587	26	of	of	ADP
inlawrev-3310	1587	27	review	review	NOUN
inlawrev-3310	1587	28	assessment	assessment	NOUN
inlawrev-3310	1587	29	with	with	ADP
inlawrev-3310	1587	30	the	the	DET
inlawrev-3310	1587	31	isbtc	isbtc	NOUN
inlawrev-3310	1587	32	.''^^	.''^^	PROPN
inlawrev-3310	1588	1	however	however	ADV
inlawrev-3310	1588	2	,	,	PUNCT
inlawrev-3310	1588	3	when	when	SCONJ
inlawrev-3310	1588	4	the	the	DET
inlawrev-3310	1588	5	taxpayer	taxpayer	NOUN
inlawrev-3310	1588	6	did	do	VERB
inlawrev-3310	1588	7	so	so	ADV
inlawrev-3310	1588	8	,	,	PUNCT
inlawrev-3310	1588	9	the	the	DET
inlawrev-3310	1588	10	isbtc	isbtc	NOUN
inlawrev-3310	1588	11	was	be	AUX
inlawrev-3310	1588	12	free	free	ADJ
inlawrev-3310	1588	13	to	to	PART
inlawrev-3310	1588	14	"	"	PUNCT
inlawrev-3310	1588	15	assess	assess	VERB
inlawrev-3310	1588	16	the	the	DET
inlawrev-3310	1588	17	property	property	NOUN
inlawrev-3310	1588	18	in	in	ADP
inlawrev-3310	1588	19	question	question	NOUN
inlawrev-3310	1588	20	,	,	PUNCT
inlawrev-3310	1588	21	correcting	correct	VERB
inlawrev-3310	1588	22	any	any	DET
inlawrev-3310	1588	23	errors	error	NOUN
inlawrev-3310	1588	24	which	which	PRON
inlawrev-3310	1588	25	may	may	AUX
inlawrev-3310	1588	26	have	have	AUX
inlawrev-3310	1588	27	been	be	AUX
inlawrev-3310	1588	28	made	make	VERB
inlawrev-3310	1588	29	.	.	PUNCT
inlawrev-3310	1589	1	"*^^	"*^^	NOUN
inlawrev-3310	1589	2	the	the	DET
inlawrev-3310	1589	3	court	court	NOUN
inlawrev-3310	1589	4	determined	determine	VERB
inlawrev-3310	1589	5	that	that	SCONJ
inlawrev-3310	1589	6	the	the	DET
inlawrev-3310	1589	7	isbtc	isbtc	NOUN
inlawrev-3310	1589	8	may	may	AUX
inlawrev-3310	1589	9	not	not	PART
inlawrev-3310	1589	10	cure	cure	VERB
inlawrev-3310	1589	11	a	a	DET
inlawrev-3310	1589	12	failure	failure	NOUN
inlawrev-3310	1589	13	on	on	ADP
inlawrev-3310	1589	14	the	the	DET
inlawrev-3310	1589	15	part	part	NOUN
inlawrev-3310	1589	16	of	of	ADP
inlawrev-3310	1589	17	lower	low	ADJ
inlawrev-3310	1589	18	taxation	taxation	NOUN
inlawrev-3310	1589	19	authorities	authority	NOUN
inlawrev-3310	1589	20	to	to	PART
inlawrev-3310	1589	21	comply	comply	VERB
inlawrev-3310	1589	22	with	with	ADP
inlawrev-3310	1589	23	the	the	DET
inlawrev-3310	1589	24	statutory	statutory	ADJ
inlawrev-3310	1589	25	prerequisites	prerequisite	NOUN
inlawrev-3310	1589	26	to	to	ADP
inlawrev-3310	1589	27	a	a	DET
inlawrev-3310	1589	28	valid	valid	ADJ
inlawrev-3310	1589	29	assessment	assessment	NOUN
inlawrev-3310	1589	30	by	by	ADP
inlawrev-3310	1589	31	way	way	NOUN
inlawrev-3310	1589	32	of	of	ADP
inlawrev-3310	1589	33	its	its	PRON
inlawrev-3310	1589	34	ability	ability	NOUN
inlawrev-3310	1589	35	to	to	PART
inlawrev-3310	1589	36	correct	correct	VERB
inlawrev-3310	1589	37	any	any	DET
inlawrev-3310	1589	38	assessment	assessment	NOUN
inlawrev-3310	1589	39	error	error	NOUN
inlawrev-3310	1589	40	in	in	ADP
inlawrev-3310	1589	41	taxpayer	taxpayer	NOUN
inlawrev-3310	1589	42	-	-	PUNCT
inlawrev-3310	1589	43	initiated	initiate	VERB
inlawrev-3310	1589	44	petitions	petition	NOUN
inlawrev-3310	1589	45	.	.	PUNCT
inlawrev-3310	1590	1	the	the	DET
inlawrev-3310	1590	2	court	court	NOUN
inlawrev-3310	1590	3	reasoned	reason	VERB
inlawrev-3310	1590	4	that	that	SCONJ
inlawrev-3310	1590	5	the	the	DET
inlawrev-3310	1590	6	isbtc	isbtc	NOUN
inlawrev-3310	1590	7	's	's	PART
inlawrev-3310	1590	8	power	power	NOUN
inlawrev-3310	1590	9	under	under	ADP
inlawrev-3310	1590	10	section	section	NOUN
inlawrev-3310	1590	11	6	6	NUM
inlawrev-3310	1590	12	-	-	SYM
inlawrev-3310	1590	13	1.1	1.1	NUM
inlawrev-3310	1590	14	-	-	PUNCT
inlawrev-3310	1590	15	15	15	NUM
inlawrev-3310	1590	16	-	-	SYM
inlawrev-3310	1590	17	4	4	NUM
inlawrev-3310	1590	18	was	be	AUX
inlawrev-3310	1590	19	limited	limit	VERB
inlawrev-3310	1590	20	to	to	ADP
inlawrev-3310	1590	21	correcting	correct	VERB
inlawrev-3310	1590	22	errors	error	NOUN
inlawrev-3310	1590	23	in	in	ADP
inlawrev-3310	1590	24	the	the	DET
inlawrev-3310	1590	25	assessment	assessment	NOUN
inlawrev-3310	1590	26	process	process	NOUN
inlawrev-3310	1590	27	itself	itself	PRON
inlawrev-3310	1590	28	and	and	CCONJ
inlawrev-3310	1590	29	any	any	DET
inlawrev-3310	1590	30	other	other	ADJ
inlawrev-3310	1590	31	rule	rule	NOUN
inlawrev-3310	1590	32	would	would	AUX
inlawrev-3310	1590	33	allow	allow	VERB
inlawrev-3310	1590	34	the	the	DET
inlawrev-3310	1590	35	isbtc	isbtc	NOUN
inlawrev-3310	1590	36	to	to	PART
inlawrev-3310	1590	37	validate	validate	VERB
inlawrev-3310	1590	38	an	an	DET
inlawrev-3310	1590	39	otherwise	otherwise	ADV
inlawrev-3310	1590	40	invalid	invalid	ADJ
inlawrev-3310	1590	41	assessment	assessment	NOUN
inlawrev-3310	1590	42	and	and	CCONJ
inlawrev-3310	1590	43	circumvent	circumvent	VERB
inlawrev-3310	1590	44	the	the	DET
inlawrev-3310	1590	45	statutory	statutory	ADJ
inlawrev-3310	1590	46	protections	protection	NOUN
inlawrev-3310	1590	47	afforded	afford	VERB
inlawrev-3310	1590	48	taxpayers	taxpayer	NOUN
inlawrev-3310	1590	49	.	.	PUNCT
inlawrev-3310	1591	1	"	"	PUNCT
inlawrev-3310	1591	2	^^^	^^^	X
inlawrev-3310	1591	3	because	because	SCONJ
inlawrev-3310	1591	4	the	the	DET
inlawrev-3310	1591	5	isbtc	isbtc	NOUN
inlawrev-3310	1591	6	made	make	VERB
inlawrev-3310	1591	7	its	its	PRON
inlawrev-3310	1591	8	final	final	ADJ
inlawrev-3310	1591	9	determination	determination	NOUN
inlawrev-3310	1591	10	pursuant	pursuant	ADJ
inlawrev-3310	1591	11	to	to	ADP
inlawrev-3310	1591	12	section	section	NOUN
inlawrev-3310	1591	13	6	6	NUM
inlawrev-3310	1591	14	-	-	SYM
inlawrev-3310	1591	15	1.1	1.1	NUM
inlawrev-3310	1591	16	-	-	PUNCT
inlawrev-3310	1591	17	15	15	NUM
inlawrev-3310	1591	18	-	-	SYM
inlawrev-3310	1591	19	4	4	NUM
inlawrev-3310	1591	20	,	,	PUNCT
inlawrev-3310	1591	21	the	the	DET
inlawrev-3310	1591	22	court	court	NOUN
inlawrev-3310	1591	23	examined	examine	VERB
inlawrev-3310	1591	24	whether	whether	SCONJ
inlawrev-3310	1591	25	the	the	DET
inlawrev-3310	1591	26	county	county	NOUN
inlawrev-3310	1591	27	board	board	NOUN
inlawrev-3310	1591	28	of	of	ADP
inlawrev-3310	1591	29	review	review	NOUN
inlawrev-3310	1591	30	's	's	PART
inlawrev-3310	1591	31	assessment	assessment	NOUN
inlawrev-3310	1591	32	was	be	AUX
inlawrev-3310	1591	33	valid	valid	ADJ
inlawrev-3310	1591	34	.	.	PUNCT
inlawrev-3310	1592	1	joyce	joyce	PROPN
inlawrev-3310	1592	2	challenged	challenge	VERB
inlawrev-3310	1592	3	the	the	DET
inlawrev-3310	1592	4	"	"	PUNCT
inlawrev-3310	1592	5	jurisdiction	jurisdiction	NOUN
inlawrev-3310	1592	6	"	"	PUNCT
inlawrev-3310	1592	7	of	of	ADP
inlawrev-3310	1592	8	the	the	DET
inlawrev-3310	1592	9	county	county	NOUN
inlawrev-3310	1592	10	board	board	NOUN
inlawrev-3310	1592	11	of	of	ADP
inlawrev-3310	1592	12	review	review	NOUN
inlawrev-3310	1592	13	to	to	PART
inlawrev-3310	1592	14	assess	assess	VERB
inlawrev-3310	1592	15	different	different	ADJ
inlawrev-3310	1592	16	values	value	NOUN
inlawrev-3310	1592	17	for	for	ADP
inlawrev-3310	1592	18	different	different	ADJ
inlawrev-3310	1592	19	years	year	NOUN
inlawrev-3310	1592	20	in	in	ADP
inlawrev-3310	1592	21	between	between	ADP
inlawrev-3310	1592	22	general	general	ADJ
inlawrev-3310	1592	23	assessments	assessment	NOUN
inlawrev-3310	1592	24	.	.	PUNCT
inlawrev-3310	1593	1	"^^^	"^^^	PUNCT
inlawrev-3310	1594	1	the	the	DET
inlawrev-3310	1594	2	assessment	assessment	NOUN
inlawrev-3310	1594	3	of	of	ADP
inlawrev-3310	1594	4	joyce	joyce	PROPN
inlawrev-3310	1594	5	's	's	PART
inlawrev-3310	1594	6	property	property	NOUN
inlawrev-3310	1594	7	was	be	AUX
inlawrev-3310	1594	8	properly	properly	ADV
inlawrev-3310	1594	9	before	before	ADP
inlawrev-3310	1594	10	the	the	DET
inlawrev-3310	1594	11	county	county	NOUN
inlawrev-3310	1594	12	board	board	NOUN
inlawrev-3310	1594	13	of	of	ADP
inlawrev-3310	1594	14	review	review	NOUN
inlawrev-3310	1594	15	.	.	PUNCT
inlawrev-3310	1595	1	the	the	DET
inlawrev-3310	1595	2	county	county	NOUN
inlawrev-3310	1595	3	boards	board	NOUN
inlawrev-3310	1595	4	of	of	ADP
inlawrev-3310	1595	5	review	review	NOUN
inlawrev-3310	1595	6	and	and	CCONJ
inlawrev-3310	1595	7	the	the	DET
inlawrev-3310	1595	8	township	township	NOUN
inlawrev-3310	1595	9	assessors	assessor	NOUN
inlawrev-3310	1595	10	have	have	VERB
inlawrev-3310	1595	11	the	the	DET
inlawrev-3310	1595	12	authority	authority	NOUN
inlawrev-3310	1595	13	to	to	PART
inlawrev-3310	1595	14	reassess	reassess	VERB
inlawrev-3310	1595	15	property	property	NOUN
inlawrev-3310	1595	16	at	at	ADP
inlawrev-3310	1595	17	different	different	ADJ
inlawrev-3310	1595	18	values	value	NOUN
inlawrev-3310	1595	19	for	for	ADP
inlawrev-3310	1595	20	the	the	DET
inlawrev-3310	1595	21	interim	interim	ADJ
inlawrev-3310	1595	22	years	year	NOUN
inlawrev-3310	1595	23	between	between	ADP
inlawrev-3310	1595	24	general	general	ADJ
inlawrev-3310	1595	25	assessments	assessment	NOUN
inlawrev-3310	1595	26	.	.	PUNCT
inlawrev-3310	1596	1	the	the	DET
inlawrev-3310	1596	2	statutory	statutory	ADJ
inlawrev-3310	1596	3	prerequisites	prerequisite	NOUN
inlawrev-3310	1596	4	for	for	ADP
inlawrev-3310	1596	5	the	the	DET
inlawrev-3310	1596	6	county	county	NOUN
inlawrev-3310	1596	7	board	board	NOUN
inlawrev-3310	1596	8	of	of	ADP
inlawrev-3310	1596	9	review	review	NOUN
inlawrev-3310	1596	10	's	's	PART
inlawrev-3310	1596	11	ability	ability	NOUN
inlawrev-3310	1596	12	to	to	PART
inlawrev-3310	1596	13	assess	assess	VERB
inlawrev-3310	1596	14	joyce	joyce	PROPN
inlawrev-3310	1596	15	's	's	PART
inlawrev-3310	1596	16	property	property	NOUN
inlawrev-3310	1596	17	had	have	AUX
inlawrev-3310	1596	18	been	be	AUX
inlawrev-3310	1596	19	satisfied	satisfy	VERB
inlawrev-3310	1596	20	(	(	PUNCT
inlawrev-3310	1596	21	i.e.	i.e.	X
inlawrev-3310	1596	22	,	,	PUNCT
inlawrev-3310	1596	23	joyce	joyce	PROPN
inlawrev-3310	1596	24	filed	file	VERB
inlawrev-3310	1596	25	a	a	DET
inlawrev-3310	1596	26	petition	petition	NOUN
inlawrev-3310	1596	27	for	for	ADP
inlawrev-3310	1596	28	review	review	NOUN
inlawrev-3310	1596	29	triggering	trigger	VERB
inlawrev-3310	1596	30	the	the	DET
inlawrev-3310	1596	31	county	county	NOUN
inlawrev-3310	1596	32	board	board	NOUN
inlawrev-3310	1596	33	of	of	ADP
inlawrev-3310	1596	34	review	review	NOUN
inlawrev-3310	1596	35	's	's	PART
inlawrev-3310	1596	36	ability	ability	NOUN
inlawrev-3310	1596	37	to	to	PART
inlawrev-3310	1596	38	assess	assess	VERB
inlawrev-3310	1596	39	its	its	PRON
inlawrev-3310	1596	40	property).'*^	property).'*^	NOUN
inlawrev-3310	1596	41	'	'	PUNCT
inlawrev-3310	1596	42	therefore	therefore	ADV
inlawrev-3310	1596	43	,	,	PUNCT
inlawrev-3310	1596	44	the	the	DET
inlawrev-3310	1596	45	court	court	NOUN
inlawrev-3310	1596	46	held	hold	VERB
inlawrev-3310	1596	47	that	that	SCONJ
inlawrev-3310	1596	48	the	the	DET
inlawrev-3310	1596	49	county	county	NOUN
inlawrev-3310	1596	50	board	board	NOUN
inlawrev-3310	1596	51	of	of	ADP
inlawrev-3310	1596	52	review	review	NOUN
inlawrev-3310	1596	53	's	's	PART
inlawrev-3310	1596	54	assessment	assessment	NOUN
inlawrev-3310	1596	55	of	of	ADP
inlawrev-3310	1596	56	joyce	joyce	PROPN
inlawrev-3310	1596	57	's	's	PART
inlawrev-3310	1596	58	property	property	NOUN
inlawrev-3310	1596	59	was	be	AUX
inlawrev-3310	1596	60	not	not	PART
inlawrev-3310	1596	61	invalid	invalid	ADJ
inlawrev-3310	1596	62	,	,	PUNCT
inlawrev-3310	1596	63	and	and	CCONJ
inlawrev-3310	1596	64	any	any	DET
inlawrev-3310	1596	65	error	error	NOUN
inlawrev-3310	1596	66	in	in	ADP
inlawrev-3310	1596	67	the	the	DET
inlawrev-3310	1596	68	assessment	assessment	NOUN
inlawrev-3310	1596	69	was	be	AUX
inlawrev-3310	1596	70	correctable	correctable	ADJ
inlawrev-3310	1596	71	by	by	ADP
inlawrev-3310	1596	72	the	the	DET
inlawrev-3310	1596	73	isbtc	isbtc	NOUN
inlawrev-3310	1596	74	.	.	PUNCT
inlawrev-3310	1597	1	"*^^	"*^^	PROPN
inlawrev-3310	1597	2	joyce	joyce	PROPN
inlawrev-3310	1597	3	next	next	ADV
inlawrev-3310	1597	4	argued	argue	VERB
inlawrev-3310	1597	5	that	that	SCONJ
inlawrev-3310	1597	6	the	the	DET
inlawrev-3310	1597	7	isbtc	isbtc	NOUN
inlawrev-3310	1597	8	may	may	AUX
inlawrev-3310	1597	9	only	only	ADV
inlawrev-3310	1597	10	assess	assess	VERB
inlawrev-3310	1597	11	its	its	PRON
inlawrev-3310	1597	12	property	property	NOUN
inlawrev-3310	1597	13	for	for	ADP
inlawrev-3310	1597	14	the	the	DET
inlawrev-3310	1597	15	three	three	NUM
inlawrev-3310	1597	16	years	year	NOUN
inlawrev-3310	1597	17	prior	prior	ADV
inlawrev-3310	1597	18	to	to	ADP
inlawrev-3310	1597	19	the	the	DET
inlawrev-3310	1597	20	isbtc	isbtc	NOUN
inlawrev-3310	1597	21	's	's	PART
inlawrev-3310	1597	22	final	final	ADJ
inlawrev-3310	1597	23	determination	determination	NOUN
inlawrev-3310	1597	24	.	.	PUNCT
inlawrev-3310	1598	1	the	the	DET
inlawrev-3310	1598	2	isbtc	isbtc	NOUN
inlawrev-3310	1598	3	argued	argue	VERB
inlawrev-3310	1598	4	that	that	SCONJ
inlawrev-3310	1598	5	the	the	DET
inlawrev-3310	1598	6	three	three	NUM
inlawrev-3310	1598	7	-	-	PUNCT
inlawrev-3310	1598	8	year	year	NOUN
inlawrev-3310	1598	9	limitation	limitation	NOUN
inlawrev-3310	1598	10	applicable	applicable	ADJ
inlawrev-3310	1598	11	to	to	ADP
inlawrev-3310	1598	12	its	its	PRON
inlawrev-3310	1598	13	power	power	NOUN
inlawrev-3310	1598	14	to	to	PART
inlawrev-3310	1598	15	assess	assess	VERB
inlawrev-3310	1598	16	property	property	NOUN
inlawrev-3310	1598	17	sua	sua	NOUN
inlawrev-3310	1598	18	sponte	sponte	NOUN
inlawrev-3310	1598	19	did	do	AUX
inlawrev-3310	1598	20	not	not	PART
inlawrev-3310	1598	21	apply	apply	VERB
inlawrev-3310	1598	22	where	where	SCONJ
inlawrev-3310	1598	23	the	the	DET
inlawrev-3310	1598	24	isbtc	isbtc	NOUN
inlawrev-3310	1598	25	assesses	assess	VERB
inlawrev-3310	1598	26	property	property	NOUN
inlawrev-3310	1598	27	in	in	ADP
inlawrev-3310	1598	28	the	the	DET
inlawrev-3310	1598	29	course	course	NOUN
inlawrev-3310	1598	30	of	of	ADP
inlawrev-3310	1598	31	taxpayer	taxpayer	NOUN
inlawrev-3310	1598	32	-	-	PUNCT
inlawrev-3310	1598	33	initiated	initiate	VERB
inlawrev-3310	1598	34	petitions	petition	NOUN
inlawrev-3310	1598	35	.	.	PUNCT
inlawrev-3310	1599	1	the	the	DET
inlawrev-3310	1599	2	court	court	NOUN
inlawrev-3310	1599	3	reasoned	reason	VERB
inlawrev-3310	1599	4	that	that	SCONJ
inlawrev-3310	1599	5	when	when	SCONJ
inlawrev-3310	1599	6	it	it	PRON
inlawrev-3310	1599	7	is	be	AUX
inlawrev-3310	1599	8	faced	face	VERB
inlawrev-3310	1599	9	with	with	ADP
inlawrev-3310	1599	10	a	a	DET
inlawrev-3310	1599	11	question	question	NOUN
inlawrev-3310	1599	12	of	of	ADP
inlawrev-3310	1599	13	statutory	statutory	ADJ
inlawrev-3310	1599	14	interpretation	interpretation	NOUN
inlawrev-3310	1599	15	,	,	PUNCT
inlawrev-3310	1599	16	it	it	PRON
inlawrev-3310	1599	17	first	first	ADV
inlawrev-3310	1599	18	looks	look	VERB
inlawrev-3310	1599	19	to	to	ADP
inlawrev-3310	1599	20	the	the	DET
inlawrev-3310	1599	21	plain	plain	ADJ
inlawrev-3310	1599	22	language	language	NOUN
inlawrev-3310	1599	23	of	of	ADP
inlawrev-3310	1599	24	the	the	DET
inlawrev-3310	1599	25	statute	statute	NOUN
inlawrev-3310	1599	26	.	.	PUNCT
inlawrev-3310	1599	27	'*^^	'*^^	PART
inlawrev-3310	1600	1	it	it	PRON
inlawrev-3310	1600	2	recognized	recognize	VERB
inlawrev-3310	1600	3	that	that	SCONJ
inlawrev-3310	1600	4	where	where	SCONJ
inlawrev-3310	1600	5	the	the	DET
inlawrev-3310	1600	6	language	language	NOUN
inlawrev-3310	1600	7	is	be	AUX
inlawrev-3310	1600	8	unambiguous	unambiguous	ADJ
inlawrev-3310	1600	9	,	,	PUNCT
inlawrev-3310	1600	10	the	the	DET
inlawrev-3310	1600	11	court	court	NOUN
inlawrev-3310	1600	12	has	have	VERB
inlawrev-3310	1600	13	no	no	DET
inlawrev-3310	1600	14	power	power	NOUN
inlawrev-3310	1600	15	to	to	PART
inlawrev-3310	1600	16	construe	construe	VERB
inlawrev-3310	1600	17	the	the	DET
inlawrev-3310	1600	18	457	457	NUM
inlawrev-3310	1600	19	.	.	PUNCT
inlawrev-3310	1601	1	mat	mat	NOUN
inlawrev-3310	1601	2	1191	1191	NUM
inlawrev-3310	1601	3	.	.	PUNCT
inlawrev-3310	1602	1	458	458	NUM
inlawrev-3310	1602	2	.	.	PUNCT
inlawrev-3310	1603	1	i	i	PRON
inlawrev-3310	1603	2	d.	d.	PROPN
inlawrev-3310	1603	3	(	(	PUNCT
inlawrev-3310	1603	4	quoting	quote	VERB
inlawrev-3310	1603	5	ind	ind	PROPN
inlawrev-3310	1603	6	.	.	PUNCT
inlawrev-3310	1604	1	code	code	PROPN
inlawrev-3310	1604	2	ann	ann	PROPN
inlawrev-3310	1604	3	.	.	PUNCT
inlawrev-3310	1605	1	§	§	PROPN
inlawrev-3310	1605	2	6	6	NUM
inlawrev-3310	1605	3	-	-	PUNCT
inlawrev-3310	1605	4	l.l-15	l.l-15	NUM
inlawrev-3310	1605	5	-	-	PUNCT
inlawrev-3310	1605	6	4(a	4(a	NUM
inlawrev-3310	1605	7	)	)	PUNCT
inlawrev-3310	1605	8	(	(	PUNCT
inlawrev-3310	1605	9	west	west	NOUN
inlawrev-3310	1605	10	1996	1996	NUM
inlawrev-3310	1605	11	)	)	PUNCT
inlawrev-3310	1605	12	)	)	PUNCT
inlawrev-3310	1605	13	.	.	PUNCT
inlawrev-3310	1606	1	459	459	NUM
inlawrev-3310	1606	2	.	.	PUNCT
inlawrev-3310	1606	3	mat	mat	NOUN
inlawrev-3310	1606	4	1192	1192	NUM
inlawrev-3310	1606	5	.	.	PUNCT
inlawrev-3310	1607	1	460	460	NUM
inlawrev-3310	1607	2	.	.	PUNCT
inlawrev-3310	1608	1	i	i	PRON
inlawrev-3310	1608	2	d.	d.	PROPN
inlawrev-3310	1608	3	(	(	PUNCT
inlawrev-3310	1608	4	citing	cite	VERB
inlawrev-3310	1608	5	ind	ind	NOUN
inlawrev-3310	1608	6	.	.	PUNCT
inlawrev-3310	1609	1	code	code	PROPN
inlawrev-3310	1609	2	ann	ann	PROPN
inlawrev-3310	1609	3	.	.	PUNCT
inlawrev-3310	1610	1	§	§	PROPN
inlawrev-3310	1610	2	6	6	NUM
inlawrev-3310	1610	3	-	-	SYM
inlawrev-3310	1610	4	1.1	1.1	NUM
inlawrev-3310	1610	5	-	-	PUNCT
inlawrev-3310	1610	6	4	4	NUM
inlawrev-3310	1610	7	-	-	NUM
inlawrev-3310	1610	8	25	25	NUM
inlawrev-3310	1610	9	,	,	PUNCT
inlawrev-3310	1610	10	-30	-30	PROPN
inlawrev-3310	1610	11	(	(	PUNCT
inlawrev-3310	1610	12	west	west	NOUN
inlawrev-3310	1610	13	supp	supp	PROPN
inlawrev-3310	1610	14	.	.	PUNCT
inlawrev-3310	1610	15	1996	1996	NUM
inlawrev-3310	1610	16	)	)	PUNCT
inlawrev-3310	1610	17	)	)	PUNCT
inlawrev-3310	1610	18	.	.	PUNCT
inlawrev-3310	1611	1	461	461	NUM
inlawrev-3310	1611	2	.	.	PUNCT
inlawrev-3310	1612	1	i	i	PRON
inlawrev-3310	1612	2	d	d	PROPN
inlawrev-3310	1612	3	(	(	PUNCT
inlawrev-3310	1612	4	citing	cite	VERB
inlawrev-3310	1612	5	ind	ind	NOUN
inlawrev-3310	1612	6	.	.	PUNCT
inlawrev-3310	1613	1	code	code	PROPN
inlawrev-3310	1613	2	ann	ann	PROPN
inlawrev-3310	1613	3	.	.	PUNCT
inlawrev-3310	1614	1	§	§	PROPN
inlawrev-3310	1614	2	6	6	NUM
inlawrev-3310	1614	3	-	-	SYM
inlawrev-3310	1614	4	1.1	1.1	NUM
inlawrev-3310	1614	5	-	-	PUNCT
inlawrev-3310	1614	6	152.1(b	152.1(b	NUM
inlawrev-3310	1614	7	)	)	PUNCT
inlawrev-3310	1614	8	(	(	PUNCT
inlawrev-3310	1614	9	west	west	NOUN
inlawrev-3310	1614	10	supp	supp	PROPN
inlawrev-3310	1614	11	.	.	PUNCT
inlawrev-3310	1614	12	1996	1996	NUM
inlawrev-3310	1614	13	)	)	PUNCT
inlawrev-3310	1614	14	)	)	PUNCT
inlawrev-3310	1614	15	.	.	PUNCT
inlawrev-3310	1615	1	462	462	NUM
inlawrev-3310	1615	2	.	.	PUNCT
inlawrev-3310	1616	1	i	i	PROPN
inlawrev-3310	1616	2	d	d	PROPN
inlawrev-3310	1616	3	463	463	NUM
inlawrev-3310	1616	4	.	.	PUNCT
inlawrev-3310	1617	1	i	i	PRON
inlawrev-3310	1617	2	d	d	PROPN
inlawrev-3310	1617	3	832	832	NUM
inlawrev-3310	1617	4	indiana	indiana	PROPN
inlawrev-3310	1617	5	law	law	PROPN
inlawrev-3310	1617	6	review	review	NOUN
inlawrev-3310	1617	7	[	[	X
inlawrev-3310	1617	8	vol	vol	NOUN
inlawrev-3310	1617	9	.	.	PUNCT
inlawrev-3310	1618	1	31:781	31:781	NUM
inlawrev-3310	1618	2	statute	statute	NOUN
inlawrev-3310	1618	3	for	for	ADP
inlawrev-3310	1618	4	the	the	DET
inlawrev-3310	1618	5	purpose	purpose	NOUN
inlawrev-3310	1618	6	of	of	ADP
inlawrev-3310	1618	7	limiting	limit	VERB
inlawrev-3310	1618	8	or	or	CCONJ
inlawrev-3310	1618	9	extending	extend	VERB
inlawrev-3310	1618	10	its	its	PRON
inlawrev-3310	1618	11	operation	operation	NOUN
inlawrev-3310	1618	12	.	.	PUNCT
inlawrev-3310	1619	1	"*^	"*^	PUNCT
inlawrev-3310	1620	1	"	"	PUNCT
inlawrev-3310	1620	2	*	*	PUNCT
inlawrev-3310	1620	3	the	the	DET
inlawrev-3310	1620	4	court	court	NOUN
inlawrev-3310	1620	5	found	find	VERB
inlawrev-3310	1620	6	that	that	SCONJ
inlawrev-3310	1620	7	by	by	ADP
inlawrev-3310	1620	8	its	its	PRON
inlawrev-3310	1620	9	own	own	ADJ
inlawrev-3310	1620	10	terms	term	NOUN
inlawrev-3310	1620	11	,	,	PUNCT
inlawrev-3310	1620	12	section	section	NOUN
inlawrev-3310	1620	13	6	6	NUM
inlawrev-3310	1620	14	-	-	PUNCT
inlawrev-3310	1620	15	l.l-9	l.l-9	NOUN
inlawrev-3310	1620	16	-	-	PUNCT
inlawrev-3310	1620	17	4(a	4(a	NUM
inlawrev-3310	1620	18	)	)	PUNCT
inlawrev-3310	1620	19	did	do	AUX
inlawrev-3310	1620	20	not	not	PART
inlawrev-3310	1620	21	apply	apply	VERB
inlawrev-3310	1620	22	to	to	ADP
inlawrev-3310	1620	23	proceedings	proceeding	NOUN
inlawrev-3310	1620	24	under	under	ADP
inlawrev-3310	1620	25	section	section	NOUN
inlawrev-3310	1620	26	6	6	NUM
inlawrev-3310	1620	27	-	-	SYM
inlawrev-3310	1620	28	1.1	1.1	NUM
inlawrev-3310	1620	29	-	-	PUNCT
inlawrev-3310	1620	30	15	15	NUM
inlawrev-3310	1620	31	-	-	SYM
inlawrev-3310	1620	32	4	4	NUM
inlawrev-3310	1620	33	.	.	PUNCT
inlawrev-3310	1620	34	on	on	ADP
inlawrev-3310	1620	35	its	its	PRON
inlawrev-3310	1620	36	face	face	NOUN
inlawrev-3310	1620	37	,	,	PUNCT
inlawrev-3310	1620	38	section	section	NOUN
inlawrev-3310	1620	39	6	6	NUM
inlawrev-3310	1620	40	-	-	PUNCT
inlawrev-3310	1620	41	l.l-9	l.l-9	NOUN
inlawrev-3310	1620	42	-	-	PUNCT
inlawrev-3310	1620	43	4(a	4(a	NUM
inlawrev-3310	1620	44	)	)	PUNCT
inlawrev-3310	1620	45	was	be	AUX
inlawrev-3310	1620	46	found	find	VERB
inlawrev-3310	1620	47	not	not	PART
inlawrev-3310	1620	48	to	to	PART
inlawrev-3310	1620	49	apply	apply	VERB
inlawrev-3310	1620	50	to	to	ADP
inlawrev-3310	1620	51	proceedings	proceeding	NOUN
inlawrev-3310	1620	52	under	under	ADP
inlawrev-3310	1620	53	section	section	NOUN
inlawrev-3310	1620	54	6	6	NUM
inlawrev-3310	1620	55	-	-	SYM
inlawrev-3310	1620	56	1.1	1.1	NUM
inlawrev-3310	1620	57	-	-	PUNCT
inlawrev-3310	1620	58	14	14	NUM
inlawrev-3310	1620	59	-	-	SYM
inlawrev-3310	1620	60	10	10	NUM
inlawrev-3310	1620	61	.	.	PUNCT
inlawrev-3310	1621	1	however	however	ADV
inlawrev-3310	1621	2	,	,	PUNCT
inlawrev-3310	1621	3	it	it	PRON
inlawrev-3310	1621	4	is	be	AUX
inlawrev-3310	1621	5	made	make	VERB
inlawrev-3310	1621	6	applicable	applicable	ADJ
inlawrev-3310	1621	7	by	by	ADP
inlawrev-3310	1621	8	section	section	NOUN
inlawrev-3310	1621	9	6	6	NUM
inlawrev-3310	1621	10	-	-	SYM
inlawrev-3310	1621	11	1.1	1.1	NUM
inlawrev-3310	1621	12	-	-	PUNCT
inlawrev-3310	1621	13	14	14	NUM
inlawrev-3310	1621	14	-	-	SYM
inlawrev-3310	1621	15	1	1	NUM
inlawrev-3310	1621	16	1	1	NUM
inlawrev-3310	1621	17	.	.	PUNCT
inlawrev-3310	1622	1	the	the	DET
inlawrev-3310	1622	2	general	general	ADJ
inlawrev-3310	1622	3	assembly	assembly	NOUN
inlawrev-3310	1622	4	in	in	ADP
inlawrev-3310	1622	5	plain	plain	ADJ
inlawrev-3310	1622	6	and	and	CCONJ
inlawrev-3310	1622	7	unambiguous	unambiguous	ADJ
inlawrev-3310	1622	8	terms	term	NOUN
inlawrev-3310	1622	9	has	have	AUX
inlawrev-3310	1622	10	limited	limit	VERB
inlawrev-3310	1622	11	the	the	DET
inlawrev-3310	1622	12	reach	reach	NOUN
inlawrev-3310	1622	13	of	of	ADP
inlawrev-3310	1622	14	this	this	DET
inlawrev-3310	1622	15	statute	statute	NOUN
inlawrev-3310	1622	16	.	.	PUNCT
inlawrev-3310	1623	1	the	the	DET
inlawrev-3310	1623	2	court	court	NOUN
inlawrev-3310	1623	3	refused	refuse	VERB
inlawrev-3310	1623	4	to	to	PART
inlawrev-3310	1623	5	extend	extend	VERB
inlawrev-3310	1623	6	it	it	PRON
inlawrev-3310	1623	7	.	.	PUNCT
inlawrev-3310	1624	1	the	the	DET
inlawrev-3310	1624	2	isbtc	isbtc	NOUN
inlawrev-3310	1624	3	could	could	AUX
inlawrev-3310	1624	4	properly	properly	ADV
inlawrev-3310	1624	5	assess	assess	VERB
inlawrev-3310	1624	6	joyce	joyce	PROPN
inlawrev-3310	1624	7	's	's	PART
inlawrev-3310	1624	8	property	property	NOUN
inlawrev-3310	1624	9	as	as	ADP
inlawrev-3310	1624	10	of	of	ADP
inlawrev-3310	1624	11	march	march	PROPN
inlawrev-3310	1624	12	1	1	NUM
inlawrev-3310	1624	13	,	,	PUNCT
inlawrev-3310	1624	14	1989."^^^	1989."^^^	NUM
inlawrev-3310	1624	15	lastly	lastly	ADV
inlawrev-3310	1624	16	,	,	PUNCT
inlawrev-3310	1624	17	joyce	joyce	PROPN
inlawrev-3310	1624	18	argued	argue	VERB
inlawrev-3310	1624	19	that	that	SCONJ
inlawrev-3310	1624	20	it	it	PRON
inlawrev-3310	1624	21	may	may	AUX
inlawrev-3310	1624	22	withdraw	withdraw	VERB
inlawrev-3310	1624	23	its	its	PRON
inlawrev-3310	1624	24	petition	petition	NOUN
inlawrev-3310	1624	25	to	to	ADP
inlawrev-3310	1624	26	the	the	DET
inlawrev-3310	1624	27	isbtc	isbtc	NOUN
inlawrev-3310	1624	28	as	as	ADP
inlawrev-3310	1624	29	of	of	ADP
inlawrev-3310	1624	30	right	right	NOUN
inlawrev-3310	1624	31	,	,	PUNCT
inlawrev-3310	1624	32	thereby	thereby	ADV
inlawrev-3310	1624	33	ending	end	VERB
inlawrev-3310	1624	34	the	the	DET
inlawrev-3310	1624	35	case	case	NOUN
inlawrev-3310	1624	36	.	.	PUNCT
inlawrev-3310	1625	1	'*^^	'*^^	PART
inlawrev-3310	1626	1	according	accord	VERB
inlawrev-3310	1626	2	to	to	ADP
inlawrev-3310	1626	3	joyce	joyce	PROPN
inlawrev-3310	1626	4	,	,	PUNCT
inlawrev-3310	1626	5	this	this	DET
inlawrev-3310	1626	6	right	right	NOUN
inlawrev-3310	1626	7	was	be	AUX
inlawrev-3310	1626	8	grounded	ground	VERB
inlawrev-3310	1626	9	both	both	CCONJ
inlawrev-3310	1626	10	in	in	ADP
inlawrev-3310	1626	11	indiana	indiana	PROPN
inlawrev-3310	1626	12	trial	trial	NOUN
inlawrev-3310	1626	13	rule	rule	NOUN
inlawrev-3310	1626	14	41(a/^^	41(a/^^	NUM
inlawrev-3310	1626	15	and	and	CCONJ
inlawrev-3310	1626	16	the	the	DET
inlawrev-3310	1626	17	common	common	ADJ
inlawrev-3310	1626	18	law	law	NOUN
inlawrev-3310	1626	19	procedural	procedural	ADJ
inlawrev-3310	1626	20	device	device	NOUN
inlawrev-3310	1626	21	known	know	VERB
inlawrev-3310	1626	22	as	as	ADP
inlawrev-3310	1626	23	the	the	DET
inlawrev-3310	1626	24	retraxit	retraxit	NOUN
inlawrev-3310	1626	25	.	.	PUNCT
inlawrev-3310	1627	1	the	the	DET
inlawrev-3310	1627	2	court	court	NOUN
inlawrev-3310	1627	3	looked	look	VERB
inlawrev-3310	1627	4	to	to	ADP
inlawrev-3310	1627	5	the	the	DET
inlawrev-3310	1627	6	indiana	indiana	PROPN
inlawrev-3310	1627	7	trial	trial	NOUN
inlawrev-3310	1627	8	rules	rule	NOUN
inlawrev-3310	1627	9	and	and	CCONJ
inlawrev-3310	1627	10	cases	case	NOUN
inlawrev-3310	1627	11	construing	construe	VERB
inlawrev-3310	1627	12	them	they	PRON
inlawrev-3310	1627	13	for	for	ADP
inlawrev-3310	1627	14	guidance	guidance	NOUN
inlawrev-3310	1627	15	in	in	ADP
inlawrev-3310	1627	16	determining	determine	VERB
inlawrev-3310	1627	17	whether	whether	SCONJ
inlawrev-3310	1627	18	joyce	joyce	PROPN
inlawrev-3310	1627	19	could	could	AUX
inlawrev-3310	1627	20	withdraw	withdraw	VERB
inlawrev-3310	1627	21	its	its	PRON
inlawrev-3310	1627	22	petition	petition	NOUN
inlawrev-3310	1627	23	as	as	ADP
inlawrev-3310	1627	24	of	of	ADP
inlawrev-3310	1627	25	right	right	NOUN
inlawrev-3310	1627	26	.	.	PUNCT
inlawrev-3310	1628	1	the	the	DET
inlawrev-3310	1628	2	court	court	NOUN
inlawrev-3310	1628	3	observed	observe	VERB
inlawrev-3310	1628	4	that	that	SCONJ
inlawrev-3310	1628	5	in	in	ADP
inlawrev-3310	1628	6	hearings	hearing	NOUN
inlawrev-3310	1628	7	before	before	ADP
inlawrev-3310	1628	8	the	the	DET
inlawrev-3310	1628	9	isbtc	isbtc	NOUN
inlawrev-3310	1628	10	,	,	PUNCT
inlawrev-3310	1628	11	responsive	responsive	ADJ
inlawrev-3310	1628	12	pleadings	pleading	NOUN
inlawrev-3310	1628	13	are	be	AUX
inlawrev-3310	1628	14	not	not	PART
inlawrev-3310	1628	15	required	require	VERB
inlawrev-3310	1628	16	.	.	PUNCT
inlawrev-3310	1629	1	this	this	DET
inlawrev-3310	1629	2	case	case	NOUN
inlawrev-3310	1629	3	therefore	therefore	ADV
inlawrev-3310	1629	4	presented	present	VERB
inlawrev-3310	1629	5	the	the	DET
inlawrev-3310	1629	6	issue	issue	NOUN
inlawrev-3310	1629	7	of	of	ADP
inlawrev-3310	1629	8	the	the	DET
inlawrev-3310	1629	9	operation	operation	NOUN
inlawrev-3310	1629	10	of	of	ADP
inlawrev-3310	1629	11	rule	rule	NOUN
inlawrev-3310	1629	12	41(a	41(a	NUM
inlawrev-3310	1629	13	)	)	PUNCT
inlawrev-3310	1629	14	by	by	ADP
inlawrev-3310	1629	15	analogy	analogy	NOUN
inlawrev-3310	1629	16	in	in	ADP
inlawrev-3310	1629	17	a	a	DET
inlawrev-3310	1629	18	situation	situation	NOUN
inlawrev-3310	1629	19	where	where	SCONJ
inlawrev-3310	1629	20	no	no	DET
inlawrev-3310	1629	21	responsive	responsive	ADJ
inlawrev-3310	1629	22	pleading	pleading	NOUN
inlawrev-3310	1629	23	was	be	AUX
inlawrev-3310	1629	24	required	require	VERB
inlawrev-3310	1629	25	.	.	PUNCT
inlawrev-3310	1630	1	according	accord	VERB
inlawrev-3310	1630	2	to	to	ADP
inlawrev-3310	1630	3	joyce	joyce	PROPN
inlawrev-3310	1630	4	,	,	PUNCT
inlawrev-3310	1630	5	only	only	ADV
inlawrev-3310	1630	6	a	a	DET
inlawrev-3310	1630	7	responsive	responsive	ADJ
inlawrev-3310	1630	8	pleading	pleading	NOUN
inlawrev-3310	1630	9	by	by	ADP
inlawrev-3310	1630	10	the	the	DET
inlawrev-3310	1630	11	isbtc	isbtc	NOUN
inlawrev-3310	1630	12	would	would	AUX
inlawrev-3310	1630	13	have	have	AUX
inlawrev-3310	1630	14	foreclosed	foreclose	VERB
inlawrev-3310	1630	15	its	its	PRON
inlawrev-3310	1630	16	right	right	NOUN
inlawrev-3310	1630	17	to	to	PART
inlawrev-3310	1630	18	withdraw	withdraw	VERB
inlawrev-3310	1630	19	its	its	PRON
inlawrev-3310	1630	20	petition	petition	NOUN
inlawrev-3310	1630	21	.	.	PUNCT
inlawrev-3310	1631	1	in	in	ADP
inlawrev-3310	1631	2	its	its	PRON
inlawrev-3310	1631	3	memorandum	memorandum	NOUN
inlawrev-3310	1631	4	,	,	PUNCT
inlawrev-3310	1631	5	joyce	joyce	PROPN
inlawrev-3310	1631	6	stated	state	VERB
inlawrev-3310	1631	7	that	that	SCONJ
inlawrev-3310	1631	8	"	"	PUNCT
inlawrev-3310	1631	9	absent	absent	ADJ
inlawrev-3310	1631	10	a	a	DET
inlawrev-3310	1631	11	counterpetition	counterpetition	NOUN
inlawrev-3310	1631	12	,	,	PUNCT
inlawrev-3310	1631	13	a	a	DET
inlawrev-3310	1631	14	voluntary	voluntary	ADJ
inlawrev-3310	1631	15	dismissal	dismissal	NOUN
inlawrev-3310	1631	16	is	be	AUX
inlawrev-3310	1631	17	available	available	ADJ
inlawrev-3310	1631	18	anytime	anytime	ADV
inlawrev-3310	1631	19	prior	prior	ADV
inlawrev-3310	1631	20	to	to	ADP
inlawrev-3310	1631	21	judgment	judgment	NOUN
inlawrev-3310	1631	22	"	"	PUNCT
inlawrev-3310	1631	23	in	in	ADP
inlawrev-3310	1631	24	a	a	DET
inlawrev-3310	1631	25	marriage	marriage	NOUN
inlawrev-3310	1631	26	dissolution	dissolution	NOUN
inlawrev-3310	1631	27	proceeding	proceeding	NOUN
inlawrev-3310	1631	28	.	.	PUNCT
inlawrev-3310	1632	1	"*^^	"*^^	NOUN
inlawrev-3310	1632	2	the	the	DET
inlawrev-3310	1632	3	court	court	NOUN
inlawrev-3310	1632	4	concluded	conclude	VERB
inlawrev-3310	1632	5	after	after	ADP
inlawrev-3310	1632	6	analyzing	analyze	VERB
inlawrev-3310	1632	7	case	case	NOUN
inlawrev-3310	1632	8	law	law	NOUN
inlawrev-3310	1632	9	if	if	SCONJ
inlawrev-3310	1632	10	the	the	DET
inlawrev-3310	1632	11	isbtc	isbtc	NOUN
inlawrev-3310	1632	12	can	can	AUX
inlawrev-3310	1632	13	demonstrate	demonstrate	VERB
inlawrev-3310	1632	14	either	either	CCONJ
inlawrev-3310	1632	15	substantial	substantial	ADJ
inlawrev-3310	1632	16	expense	expense	NOUN
inlawrev-3310	1632	17	or	or	CCONJ
inlawrev-3310	1632	18	legal	legal	ADJ
inlawrev-3310	1632	19	prejudice	prejudice	NOUN
inlawrev-3310	1632	20	,	,	PUNCT
inlawrev-3310	1632	21	joyce	joyce	PROPN
inlawrev-3310	1632	22	's	's	PART
inlawrev-3310	1632	23	petition	petition	NOUN
inlawrev-3310	1632	24	to	to	PART
inlawrev-3310	1632	25	withdraw	withdraw	VERB
inlawrev-3310	1632	26	was	be	AUX
inlawrev-3310	1632	27	properly	properly	ADV
inlawrev-3310	1632	28	denied	deny	VERB
inlawrev-3310	1632	29	.	.	PUNCT
inlawrev-3310	1633	1	"^^	"^^	PROPN
inlawrev-3310	1633	2	at	at	ADP
inlawrev-3310	1633	3	the	the	DET
inlawrev-3310	1633	4	time	time	NOUN
inlawrev-3310	1633	5	joyce	joyce	PROPN
inlawrev-3310	1633	6	moved	move	VERB
inlawrev-3310	1633	7	to	to	PART
inlawrev-3310	1633	8	withdraw	withdraw	VERB
inlawrev-3310	1633	9	its	its	PRON
inlawrev-3310	1633	10	petition	petition	NOUN
inlawrev-3310	1633	11	,	,	PUNCT
inlawrev-3310	1633	12	the	the	DET
inlawrev-3310	1633	13	proceeding	proceeding	NOUN
inlawrev-3310	1633	14	was	be	AUX
inlawrev-3310	1633	15	in	in	ADP
inlawrev-3310	1633	16	an	an	DET
inlawrev-3310	1633	17	advanced	advanced	ADJ
inlawrev-3310	1633	18	stage	stage	NOUN
inlawrev-3310	1633	19	.	.	PUNCT
inlawrev-3310	1634	1	two	two	NUM
inlawrev-3310	1634	2	evidentiary	evidentiary	ADJ
inlawrev-3310	1634	3	hearings	hearing	NOUN
inlawrev-3310	1634	4	had	have	AUX
inlawrev-3310	1634	5	been	be	AUX
inlawrev-3310	1634	6	held	hold	VERB
inlawrev-3310	1634	7	,	,	PUNCT
inlawrev-3310	1634	8	and	and	CCONJ
inlawrev-3310	1634	9	the	the	DET
inlawrev-3310	1634	10	hearing	hearing	NOUN
inlawrev-3310	1634	11	officer	officer	NOUN
inlawrev-3310	1634	12	had	have	AUX
inlawrev-3310	1634	13	decided	decide	VERB
inlawrev-3310	1634	14	on	on	ADP
inlawrev-3310	1634	15	a	a	DET
inlawrev-3310	1634	16	recommendation	recommendation	NOUN
inlawrev-3310	1634	17	(	(	PUNCT
inlawrev-3310	1634	18	subject	subject	ADJ
inlawrev-3310	1634	19	to	to	ADP
inlawrev-3310	1634	20	joyce	joyce	PROPN
inlawrev-3310	1634	21	's	's	PART
inlawrev-3310	1634	22	right	right	NOUN
inlawrev-3310	1634	23	to	to	PART
inlawrev-3310	1634	24	present	present	VERB
inlawrev-3310	1634	25	further	far	ADV
inlawrev-3310	1634	26	evidence).'*^^	evidence).'*^^	X
inlawrev-3310	1634	27	from	from	ADP
inlawrev-3310	1634	28	a	a	DET
inlawrev-3310	1634	29	procedural	procedural	ADJ
inlawrev-3310	1634	30	standpoint	standpoint	NOUN
inlawrev-3310	1634	31	,	,	PUNCT
inlawrev-3310	1634	32	most	most	ADJ
inlawrev-3310	1634	33	of	of	ADP
inlawrev-3310	1634	34	the	the	DET
inlawrev-3310	1634	35	work	work	NOUN
inlawrev-3310	1634	36	had	have	AUX
inlawrev-3310	1634	37	been	be	AUX
inlawrev-3310	1634	38	completed	complete	VERB
inlawrev-3310	1634	39	.	.	PUNCT
inlawrev-3310	1635	1	to	to	ADP
inlawrev-3310	1635	2	464	464	NUM
inlawrev-3310	1635	3	.	.	PUNCT
inlawrev-3310	1636	1	i	i	PRON
inlawrev-3310	1636	2	d.	d.	PROPN
inlawrev-3310	1636	3	(	(	PUNCT
inlawrev-3310	1636	4	citing	cite	VERB
inlawrev-3310	1636	5	cooper	cooper	PROPN
inlawrev-3310	1636	6	indus	indus	PROPN
inlawrev-3310	1636	7	.	.	PROPN
inlawrev-3310	1636	8	,	,	PUNCT
inlawrev-3310	1636	9	inc	inc	PROPN
inlawrev-3310	1636	10	.	.	PROPN
inlawrev-3310	1637	1	v.	v.	PROPN
inlawrev-3310	1637	2	department	department	PROPN
inlawrev-3310	1637	3	of	of	ADP
inlawrev-3310	1637	4	state	state	PROPN
inlawrev-3310	1637	5	revenue	revenue	NOUN
inlawrev-3310	1637	6	,	,	PUNCT
inlawrev-3310	1637	7	673	673	NUM
inlawrev-3310	1637	8	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1637	9	1209	1209	NUM
inlawrev-3310	1637	10	,	,	PUNCT
inlawrev-3310	1637	11	1211	1211	NUM
inlawrev-3310	1637	12	(	(	PUNCT
inlawrev-3310	1637	13	ind	ind	NOUN
inlawrev-3310	1637	14	.	.	PUNCT
inlawrev-3310	1638	1	t.c	t.c	PROPN
inlawrev-3310	1638	2	.	.	PROPN
inlawrev-3310	1638	3	1996	1996	NUM
inlawrev-3310	1638	4	)	)	PUNCT
inlawrev-3310	1638	5	.	.	PUNCT
inlawrev-3310	1639	1	section	section	NOUN
inlawrev-3310	1639	2	6	6	NUM
inlawrev-3310	1639	3	-	-	PUNCT
inlawrev-3310	1639	4	l.l-9	l.l-9	NOUN
inlawrev-3310	1639	5	-	-	PUNCT
inlawrev-3310	1639	6	4(a	4(a	NUM
inlawrev-3310	1639	7	)	)	PUNCT
inlawrev-3310	1639	8	of	of	ADP
inlawrev-3310	1639	9	the	the	DET
inlawrev-3310	1639	10	indiana	indiana	PROPN
inlawrev-3310	1639	11	code	code	PROPN
inlawrev-3310	1639	12	states	state	NOUN
inlawrev-3310	1639	13	,	,	PUNCT
inlawrev-3310	1639	14	"	"	PUNCT
inlawrev-3310	1639	15	real	real	ADJ
inlawrev-3310	1639	16	property	property	NOUN
inlawrev-3310	1639	17	may	may	AUX
inlawrev-3310	1639	18	be	be	AUX
inlawrev-3310	1639	19	assessed	assess	VERB
inlawrev-3310	1639	20	,	,	PUNCT
inlawrev-3310	1639	21	or	or	CCONJ
inlawrev-3310	1639	22	its	its	PRON
inlawrev-3310	1639	23	assessed	assessed	ADJ
inlawrev-3310	1639	24	value	value	NOUN
inlawrev-3310	1639	25	increased	increase	VERB
inlawrev-3310	1639	26	,	,	PUNCT
inlawrev-3310	1639	27	for	for	ADP
inlawrev-3310	1639	28	a	a	DET
inlawrev-3310	1639	29	prior	prior	ADJ
inlawrev-3310	1639	30	year	year	NOUN
inlawrev-3310	1639	31	under	under	ADP
inlawrev-3310	1639	32	this	this	DET
inlawrev-3310	1639	33	chapter	chapter	NOUN
inlawrev-3310	1639	34	only	only	ADV
inlawrev-3310	1639	35	if	if	SCONJ
inlawrev-3310	1639	36	the	the	DET
inlawrev-3310	1639	37	notice	notice	NOUN
inlawrev-3310	1639	38	required	require	VERB
inlawrev-3310	1639	39	by	by	ADP
inlawrev-3310	1639	40	section	section	NOUN
inlawrev-3310	1639	41	1	1	NUM
inlawrev-3310	1639	42	of	of	ADP
inlawrev-3310	1639	43	this	this	DET
inlawrev-3310	1639	44	chapter	chapter	NOUN
inlawrev-3310	1639	45	is	be	AUX
inlawrev-3310	1639	46	given	give	VERB
inlawrev-3310	1639	47	within	within	ADP
inlawrev-3310	1639	48	three	three	NUM
inlawrev-3310	1639	49	(	(	PUNCT
inlawrev-3310	1639	50	3	3	NUM
inlawrev-3310	1639	51	)	)	PUNCT
inlawrev-3310	1639	52	years	year	NOUN
inlawrev-3310	1639	53	after	after	ADP
inlawrev-3310	1639	54	the	the	DET
inlawrev-3310	1639	55	assessment	assessment	NOUN
inlawrev-3310	1639	56	date	date	NOUN
inlawrev-3310	1639	57	for	for	ADP
inlawrev-3310	1639	58	that	that	DET
inlawrev-3310	1639	59	prior	prior	ADJ
inlawrev-3310	1639	60	year	year	NOUN
inlawrev-3310	1639	61	.	.	PUNCT
inlawrev-3310	1639	62	"	"	PUNCT
inlawrev-3310	1640	1	465	465	NUM
inlawrev-3310	1640	2	.	.	PUNCT
inlawrev-3310	1641	1	i	i	PRON
inlawrev-3310	1641	2	d.	d.	PROPN
inlawrev-3310	1641	3	466	466	NUM
inlawrev-3310	1641	4	.	.	PUNCT
inlawrev-3310	1642	1	i	i	PRON
inlawrev-3310	1642	2	d	d	PROPN
inlawrev-3310	1642	3	467	467	PROPN
inlawrev-3310	1642	4	.	.	PUNCT
inlawrev-3310	1643	1	ind.tr.r	ind.tr.r	PROPN
inlawrev-3310	1643	2	.	.	PUNCT
inlawrev-3310	1644	1	41(a	41(a	NUM
inlawrev-3310	1644	2	)	)	PUNCT
inlawrev-3310	1644	3	provides	provide	VERB
inlawrev-3310	1644	4	:	:	PUNCT
inlawrev-3310	1644	5	(	(	PUNCT
inlawrev-3310	1644	6	a	a	X
inlawrev-3310	1644	7	)	)	PUNCT
inlawrev-3310	1644	8	voluntary	voluntary	ADJ
inlawrev-3310	1644	9	dismissal	dismissal	NOUN
inlawrev-3310	1644	10	:	:	PUNCT
inlawrev-3310	1644	11	effect	effect	NOUN
inlawrev-3310	1644	12	thereof	thereof	ADV
inlawrev-3310	1644	13	.	.	PUNCT
inlawrev-3310	1645	1	(	(	PUNCT
inlawrev-3310	1645	2	1	1	X
inlawrev-3310	1645	3	)	)	PUNCT
inlawrev-3310	1645	4	by	by	ADP
inlawrev-3310	1645	5	plaintiff	plaintiff	NOUN
inlawrev-3310	1645	6	—	—	PUNCT
inlawrev-3310	1645	7	by	by	ADP
inlawrev-3310	1645	8	stipulation	stipulation	NOUN
inlawrev-3310	1645	9	.	.	PUNCT
inlawrev-3310	1646	1	subject	subject	ADJ
inlawrev-3310	1646	2	to	to	ADP
inlawrev-3310	1646	3	contrary	contrary	ADJ
inlawrev-3310	1646	4	provisions	provision	NOUN
inlawrev-3310	1646	5	of	of	ADP
inlawrev-3310	1646	6	these	these	DET
inlawrev-3310	1646	7	rules	rule	NOUN
inlawrev-3310	1646	8	or	or	CCONJ
inlawrev-3310	1646	9	of	of	ADP
inlawrev-3310	1646	10	any	any	DET
inlawrev-3310	1646	11	statute	statute	NOUN
inlawrev-3310	1646	12	,	,	PUNCT
inlawrev-3310	1646	13	an	an	DET
inlawrev-3310	1646	14	action	action	NOUN
inlawrev-3310	1646	15	may	may	AUX
inlawrev-3310	1646	16	be	be	AUX
inlawrev-3310	1646	17	dismissed	dismiss	VERB
inlawrev-3310	1646	18	by	by	ADP
inlawrev-3310	1646	19	the	the	DET
inlawrev-3310	1646	20	plaintiff	plaintiff	NOUN
inlawrev-3310	1646	21	without	without	ADP
inlawrev-3310	1646	22	order	order	NOUN
inlawrev-3310	1646	23	of	of	ADP
inlawrev-3310	1646	24	court	court	NOUN
inlawrev-3310	1646	25	:	:	PUNCT
inlawrev-3310	1646	26	(	(	PUNCT
inlawrev-3310	1646	27	a	a	X
inlawrev-3310	1646	28	)	)	PUNCT
inlawrev-3310	1646	29	by	by	ADP
inlawrev-3310	1646	30	filing	file	VERB
inlawrev-3310	1646	31	a	a	DET
inlawrev-3310	1646	32	notice	notice	NOUN
inlawrev-3310	1646	33	of	of	ADP
inlawrev-3310	1646	34	dismissal	dismissal	NOUN
inlawrev-3310	1646	35	at	at	ADP
inlawrev-3310	1646	36	any	any	DET
inlawrev-3310	1646	37	time	time	NOUN
inlawrev-3310	1646	38	at	at	ADP
inlawrev-3310	1646	39	any	any	DET
inlawrev-3310	1646	40	time	time	NOUN
inlawrev-3310	1646	41	before	before	ADP
inlawrev-3310	1646	42	service	service	NOUN
inlawrev-3310	1646	43	by	by	ADP
inlawrev-3310	1646	44	adverse	adverse	ADJ
inlawrev-3310	1646	45	party	party	NOUN
inlawrev-3310	1646	46	of	of	ADP
inlawrev-3310	1646	47	an	an	DET
inlawrev-3310	1646	48	answer	answer	NOUN
inlawrev-3310	1646	49	or	or	CCONJ
inlawrev-3310	1646	50	of	of	ADP
inlawrev-3310	1646	51	a	a	DET
inlawrev-3310	1646	52	motion	motion	NOUN
inlawrev-3310	1646	53	for	for	ADP
inlawrev-3310	1646	54	summary	summary	NOUN
inlawrev-3310	1646	55	judgment	judgment	NOUN
inlawrev-3310	1646	56	,	,	PUNCT
inlawrev-3310	1646	57	whichever	whichever	PRON
inlawrev-3310	1646	58	first	first	ADV
inlawrev-3310	1646	59	occurs	occur	VERB
inlawrev-3310	1646	60	468	468	NUM
inlawrev-3310	1646	61	.	.	PUNCT
inlawrev-3310	1647	1	joyce	joyce	PROPN
inlawrev-3310	1647	2	sportswear	sportswear	PROPN
inlawrev-3310	1647	3	,	,	PUNCT
inlawrev-3310	1647	4	684	684	NUM
inlawrev-3310	1647	5	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1647	6	at	at	ADP
inlawrev-3310	1647	7	1	1	NUM
inlawrev-3310	1647	8	193	193	NUM
inlawrev-3310	1647	9	n.5	n.5	NOUN
inlawrev-3310	1647	10	.	.	PUNCT
inlawrev-3310	1648	1	469	469	X
inlawrev-3310	1648	2	.	.	PUNCT
inlawrev-3310	1649	1	i	i	PRON
inlawrev-3310	1649	2	d	d	PROPN
inlawrev-3310	1649	3	470	470	NUM
inlawrev-3310	1649	4	.	.	PUNCT
inlawrev-3310	1650	1	i	i	PRON
inlawrev-3310	1650	2	d	d	PROPN
inlawrev-3310	1650	3	at	at	ADP
inlawrev-3310	1650	4	1	1	NUM
inlawrev-3310	1650	5	193	193	NUM
inlawrev-3310	1650	6	&	&	CCONJ
inlawrev-3310	1650	7	n.7	n.7	PRON
inlawrev-3310	1650	8	(	(	PUNCT
inlawrev-3310	1650	9	citing	cite	VERB
inlawrev-3310	1650	10	castello	castello	NOUN
inlawrev-3310	1650	11	v.	v.	ADP
inlawrev-3310	1650	12	state	state	PROPN
inlawrev-3310	1650	13	bd	bd	PROPN
inlawrev-3310	1650	14	.	.	PROPN
inlawrev-3310	1650	15	of	of	ADP
inlawrev-3310	1650	16	tax	tax	NOUN
inlawrev-3310	1650	17	comm'rs	comm'rs	NOUN
inlawrev-3310	1650	18	,	,	PUNCT
inlawrev-3310	1650	19	638	638	NUM
inlawrev-3310	1650	20	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1650	21	1362	1362	NUM
inlawrev-3310	1650	22	,	,	PUNCT
inlawrev-3310	1650	23	1364	1364	NUM
inlawrev-3310	1650	24	(	(	PUNCT
inlawrev-3310	1650	25	ind	ind	NOUN
inlawrev-3310	1650	26	.	.	PUNCT
inlawrev-3310	1651	1	t.c	t.c	PROPN
inlawrev-3310	1651	2	.	.	PROPN
inlawrev-3310	1651	3	1994	1994	NUM
inlawrev-3310	1651	4	)	)	PUNCT
inlawrev-3310	1651	5	(	(	PUNCT
inlawrev-3310	1651	6	noting	note	VERB
inlawrev-3310	1651	7	that	that	SCONJ
inlawrev-3310	1651	8	a	a	DET
inlawrev-3310	1651	9	taxpayer	taxpayer	NOUN
inlawrev-3310	1651	10	has	have	VERB
inlawrev-3310	1651	11	a	a	DET
inlawrev-3310	1651	12	right	right	NOUN
inlawrev-3310	1651	13	to	to	PART
inlawrev-3310	1651	14	present	present	VERB
inlawrev-3310	1651	15	additional	additional	ADJ
inlawrev-3310	1651	16	evidence	evidence	NOUN
inlawrev-3310	1651	17	where	where	SCONJ
inlawrev-3310	1651	18	isbtc	isbtc	NOUN
inlawrev-3310	1651	19	raises	raise	VERB
inlawrev-3310	1651	20	new	new	ADJ
inlawrev-3310	1651	21	issues	issue	NOUN
inlawrev-3310	1651	22	on	on	ADP
inlawrev-3310	1651	23	petition	petition	NOUN
inlawrev-3310	1651	24	to	to	PART
inlawrev-3310	1651	25	review	review	VERB
inlawrev-3310	1651	26	)	)	PUNCT
inlawrev-3310	1651	27	)	)	PUNCT
inlawrev-3310	1651	28	.	.	PUNCT
inlawrev-3310	1652	1	1998	1998	NUM
inlawrev-3310	1652	2	]	]	PUNCT
inlawrev-3310	1652	3	taxation	taxation	NOUN
inlawrev-3310	1652	4	833	833	NUM
inlawrev-3310	1652	5	allow	allow	VERB
inlawrev-3310	1652	6	joyce	joyce	PROPN
inlawrev-3310	1652	7	to	to	PART
inlawrev-3310	1652	8	withdraw	withdraw	VERB
inlawrev-3310	1652	9	would	would	AUX
inlawrev-3310	1652	10	waste	waste	VERB
inlawrev-3310	1652	11	a	a	DET
inlawrev-3310	1652	12	substantial	substantial	ADJ
inlawrev-3310	1652	13	amount	amount	NOUN
inlawrev-3310	1652	14	of	of	ADP
inlawrev-3310	1652	15	time	time	NOUN
inlawrev-3310	1652	16	and	and	CCONJ
inlawrev-3310	1652	17	effort	effort	NOUN
inlawrev-3310	1652	18	.	.	PUNCT
inlawrev-3310	1653	1	this	this	PRON
inlawrev-3310	1653	2	constitutes	constitute	VERB
inlawrev-3310	1653	3	a	a	DET
inlawrev-3310	1653	4	substantial	substantial	ADJ
inlawrev-3310	1653	5	expense	expense	NOUN
inlawrev-3310	1653	6	.	.	PUNCT
inlawrev-3310	1654	1	therefore	therefore	ADV
inlawrev-3310	1654	2	,	,	PUNCT
inlawrev-3310	1654	3	a	a	DET
inlawrev-3310	1654	4	voluntary	voluntary	ADJ
inlawrev-3310	1654	5	withdrawal	withdrawal	NOUN
inlawrev-3310	1654	6	as	as	ADP
inlawrev-3310	1654	7	of	of	ADP
inlawrev-3310	1654	8	right	right	NOUN
inlawrev-3310	1654	9	was	be	AUX
inlawrev-3310	1654	10	inappropriate	inappropriate	ADJ
inlawrev-3310	1654	11	,	,	PUNCT
inlawrev-3310	1654	12	and	and	CCONJ
inlawrev-3310	1654	13	the	the	DET
inlawrev-3310	1654	14	isbtc	isbtc	NOUN
inlawrev-3310	1654	15	was	be	AUX
inlawrev-3310	1654	16	well	well	ADV
inlawrev-3310	1654	17	within	within	ADP
inlawrev-3310	1654	18	its	its	PRON
inlawrev-3310	1654	19	power	power	NOUN
inlawrev-3310	1654	20	to	to	PART
inlawrev-3310	1654	21	deny	deny	VERB
inlawrev-3310	1654	22	it	it	PRON
inlawrev-3310	1654	23	.	.	PUNCT
inlawrev-3310	1655	1	taxpayers	taxpayer	NOUN
inlawrev-3310	1655	2	in	in	ADP
inlawrev-3310	1655	3	joyce	joyce	PROPN
inlawrev-3310	1655	4	's	's	PART
inlawrev-3310	1655	5	situation	situation	NOUN
inlawrev-3310	1655	6	are	be	AUX
inlawrev-3310	1655	7	on	on	ADP
inlawrev-3310	1655	8	notice	notice	NOUN
inlawrev-3310	1655	9	that	that	SCONJ
inlawrev-3310	1655	10	a	a	DET
inlawrev-3310	1655	11	petition	petition	NOUN
inlawrev-3310	1655	12	for	for	ADP
inlawrev-3310	1655	13	review	review	NOUN
inlawrev-3310	1655	14	may	may	AUX
inlawrev-3310	1655	15	ultimately	ultimately	ADV
inlawrev-3310	1655	16	result	result	VERB
inlawrev-3310	1655	17	in	in	ADP
inlawrev-3310	1655	18	an	an	DET
inlawrev-3310	1655	19	increase	increase	NOUN
inlawrev-3310	1655	20	in	in	ADP
inlawrev-3310	1655	21	assessment	assessment	NOUN
inlawrev-3310	1655	22	.	.	PUNCT
inlawrev-3310	1656	1	it	it	PRON
inlawrev-3310	1656	2	is	be	AUX
inlawrev-3310	1656	3	a	a	DET
inlawrev-3310	1656	4	risk	risk	NOUN
inlawrev-3310	1656	5	that	that	SCONJ
inlawrev-3310	1656	6	taxpayers	taxpayer	NOUN
inlawrev-3310	1656	7	may	may	AUX
inlawrev-3310	1656	8	weigh	weigh	VERB
inlawrev-3310	1656	9	in	in	ADP
inlawrev-3310	1656	10	decisions	decision	NOUN
inlawrev-3310	1656	11	to	to	PART
inlawrev-3310	1656	12	petition	petition	VERB
inlawrev-3310	1656	13	the	the	DET
inlawrev-3310	1656	14	isbtc	isbtc	NOUN
inlawrev-3310	1656	15	for	for	ADP
inlawrev-3310	1656	16	review	review	NOUN
inlawrev-3310	1656	17	.	.	PUNCT
inlawrev-3310	1657	1	'*^	'*^	NOUN
inlawrev-3310	1657	2	'	'	PUNCT
inlawrev-3310	1657	3	the	the	DET
inlawrev-3310	1657	4	court	court	NOUN
inlawrev-3310	1657	5	concluded	conclude	VERB
inlawrev-3310	1657	6	that	that	SCONJ
inlawrev-3310	1657	7	in	in	ADP
inlawrev-3310	1657	8	this	this	DET
inlawrev-3310	1657	9	particular	particular	ADJ
inlawrev-3310	1657	10	case	case	NOUN
inlawrev-3310	1657	11	,	,	PUNCT
inlawrev-3310	1657	12	to	to	PART
inlawrev-3310	1657	13	allow	allow	VERB
inlawrev-3310	1657	14	joyce	joyce	PROPN
inlawrev-3310	1657	15	to	to	PART
inlawrev-3310	1657	16	withdraw	withdraw	VERB
inlawrev-3310	1657	17	its	its	PRON
inlawrev-3310	1657	18	petition	petition	NOUN
inlawrev-3310	1657	19	as	as	ADP
inlawrev-3310	1657	20	of	of	ADP
inlawrev-3310	1657	21	right	right	NOUN
inlawrev-3310	1657	22	would	would	AUX
inlawrev-3310	1657	23	foreclose	foreclose	VERB
inlawrev-3310	1657	24	the	the	DET
inlawrev-3310	1657	25	isbtc	isbtc	NOUN
inlawrev-3310	1657	26	from	from	ADP
inlawrev-3310	1657	27	ever	ever	ADV
inlawrev-3310	1657	28	reassessing	reassess	VERB
inlawrev-3310	1657	29	joyce	joyce	PROPN
inlawrev-3310	1657	30	's	's	PART
inlawrev-3310	1657	31	property	property	NOUN
inlawrev-3310	1657	32	for	for	ADP
inlawrev-3310	1657	33	the	the	DET
inlawrev-3310	1657	34	tax	tax	NOUN
inlawrev-3310	1657	35	years	year	NOUN
inlawrev-3310	1657	36	in	in	ADP
inlawrev-3310	1657	37	question	question	NOUN
inlawrev-3310	1657	38	.	.	PUNCT
inlawrev-3310	1658	1	'^^^	'^^^	PROPN
inlawrev-3310	1658	2	the	the	DET
inlawrev-3310	1658	3	original	original	ADJ
inlawrev-3310	1658	4	assessment	assessment	NOUN
inlawrev-3310	1658	5	date	date	NOUN
inlawrev-3310	1658	6	was	be	AUX
inlawrev-3310	1658	7	well	well	ADV
inlawrev-3310	1658	8	over	over	ADP
inlawrev-3310	1658	9	three	three	NUM
inlawrev-3310	1658	10	years	year	NOUN
inlawrev-3310	1658	11	ago	ago	ADV
inlawrev-3310	1658	12	.	.	PUNCT
inlawrev-3310	1659	1	therefore	therefore	ADV
inlawrev-3310	1659	2	,	,	PUNCT
inlawrev-3310	1659	3	the	the	DET
inlawrev-3310	1659	4	only	only	ADJ
inlawrev-3310	1659	5	avenue	avenue	NOUN
inlawrev-3310	1659	6	for	for	ADP
inlawrev-3310	1659	7	the	the	DET
inlawrev-3310	1659	8	isbtc	isbtc	NOUN
inlawrev-3310	1659	9	to	to	PART
inlawrev-3310	1659	10	reassess	reassess	VERB
inlawrev-3310	1659	11	joyce	joyce	PROPN
inlawrev-3310	1659	12	's	's	PART
inlawrev-3310	1659	13	property	property	NOUN
inlawrev-3310	1659	14	is	be	AUX
inlawrev-3310	1659	15	by	by	ADP
inlawrev-3310	1659	16	way	way	NOUN
inlawrev-3310	1659	17	of	of	ADP
inlawrev-3310	1659	18	joyce	joyce	PROPN
inlawrev-3310	1659	19	's	's	PART
inlawrev-3310	1659	20	petition	petition	NOUN
inlawrev-3310	1659	21	.	.	PUNCT
inlawrev-3310	1660	1	had	have	AUX
inlawrev-3310	1660	2	the	the	DET
inlawrev-3310	1660	3	petition	petition	NOUN
inlawrev-3310	1660	4	been	be	AUX
inlawrev-3310	1660	5	dismissed	dismiss	VERB
inlawrev-3310	1660	6	,	,	PUNCT
inlawrev-3310	1660	7	the	the	DET
inlawrev-3310	1660	8	isbtc	isbtc	NOUN
inlawrev-3310	1660	9	would	would	AUX
inlawrev-3310	1660	10	have	have	AUX
inlawrev-3310	1660	11	suffered	suffer	VERB
inlawrev-3310	1660	12	legal	legal	ADJ
inlawrev-3310	1660	13	prejudice	prejudice	NOUN
inlawrev-3310	1660	14	,	,	PUNCT
inlawrev-3310	1660	15	i.e.	i.e.	X
inlawrev-3310	1660	16	,	,	PUNCT
inlawrev-3310	1660	17	the	the	DET
inlawrev-3310	1660	18	inability	inability	NOUN
inlawrev-3310	1660	19	to	to	PART
inlawrev-3310	1660	20	arrive	arrive	VERB
inlawrev-3310	1660	21	at	at	ADP
inlawrev-3310	1660	22	the	the	DET
inlawrev-3310	1660	23	correct	correct	ADJ
inlawrev-3310	1660	24	assessment	assessment	NOUN
inlawrev-3310	1660	25	of	of	ADP
inlawrev-3310	1660	26	joyce	joyce	PROPN
inlawrev-3310	1660	27	's	's	PART
inlawrev-3310	1660	28	property	property	NOUN
inlawrev-3310	1660	29	for	for	ADP
inlawrev-3310	1660	30	the	the	DET
inlawrev-3310	1660	31	tax	tax	NOUN
inlawrev-3310	1660	32	years	year	NOUN
inlawrev-3310	1660	33	in	in	ADP
inlawrev-3310	1660	34	question	question	NOUN
inlawrev-3310	1660	35	.	.	PUNCT
inlawrev-3310	1661	1	as	as	ADP
inlawrev-3310	1661	2	a	a	DET
inlawrev-3310	1661	3	result	result	NOUN
inlawrev-3310	1661	4	,	,	PUNCT
inlawrev-3310	1661	5	joyce	joyce	PROPN
inlawrev-3310	1661	6	was	be	AUX
inlawrev-3310	1661	7	not	not	PART
inlawrev-3310	1661	8	entitled	entitle	VERB
inlawrev-3310	1661	9	to	to	PART
inlawrev-3310	1661	10	withdraw	withdraw	VERB
inlawrev-3310	1661	11	its	its	PRON
inlawrev-3310	1661	12	petition	petition	NOUN
inlawrev-3310	1661	13	as	as	ADP
inlawrev-3310	1661	14	of	of	ADP
inlawrev-3310	1661	15	right	right	NOUN
inlawrev-3310	1661	16	.	.	PUNCT
inlawrev-3310	1662	1	joyce	joyce	PROPN
inlawrev-3310	1662	2	also	also	ADV
inlawrev-3310	1662	3	contended	contend	VERB
inlawrev-3310	1662	4	that	that	SCONJ
inlawrev-3310	1662	5	a	a	DET
inlawrev-3310	1662	6	common	common	ADJ
inlawrev-3310	1662	7	law	law	NOUN
inlawrev-3310	1662	8	procedural	procedural	ADJ
inlawrev-3310	1662	9	device	device	NOUN
inlawrev-3310	1662	10	known	know	VERB
inlawrev-3310	1662	11	as	as	ADP
inlawrev-3310	1662	12	retraxit	retraxit	NOUN
inlawrev-3310	1662	13	can	can	AUX
inlawrev-3310	1662	14	be	be	AUX
inlawrev-3310	1662	15	used	use	VERB
inlawrev-3310	1662	16	in	in	ADP
inlawrev-3310	1662	17	proceedings	proceeding	NOUN
inlawrev-3310	1662	18	before	before	ADP
inlawrev-3310	1662	19	the	the	DET
inlawrev-3310	1662	20	isbtc	isbtc	NOUN
inlawrev-3310	1662	21	and	and	CCONJ
inlawrev-3310	1662	22	that	that	SCONJ
inlawrev-3310	1662	23	the	the	DET
inlawrev-3310	1662	24	device	device	NOUN
inlawrev-3310	1662	25	allows	allow	VERB
inlawrev-3310	1662	26	a	a	DET
inlawrev-3310	1662	27	withdrawal	withdrawal	NOUN
inlawrev-3310	1662	28	of	of	ADP
inlawrev-3310	1662	29	its	its	PRON
inlawrev-3310	1662	30	petition	petition	NOUN
inlawrev-3310	1662	31	as	as	ADP
inlawrev-3310	1662	32	of	of	ADP
inlawrev-3310	1662	33	right	right	NOUN
inlawrev-3310	1662	34	.	.	PUNCT
inlawrev-3310	1663	1	"*^^	"*^^	NOUN
inlawrev-3310	1663	2	the	the	DET
inlawrev-3310	1663	3	court	court	NOUN
inlawrev-3310	1663	4	ruled	rule	VERB
inlawrev-3310	1663	5	that	that	SCONJ
inlawrev-3310	1663	6	,	,	PUNCT
inlawrev-3310	1663	7	assuming	assume	VERB
inlawrev-3310	1663	8	that	that	SCONJ
inlawrev-3310	1663	9	the	the	DET
inlawrev-3310	1663	10	retraxit	retraxit	NOUN
inlawrev-3310	1663	11	may	may	AUX
inlawrev-3310	1663	12	be	be	AUX
inlawrev-3310	1663	13	used	use	VERB
inlawrev-3310	1663	14	in	in	ADP
inlawrev-3310	1663	15	proceedings	proceeding	NOUN
inlawrev-3310	1663	16	before	before	ADP
inlawrev-3310	1663	17	the	the	DET
inlawrev-3310	1663	18	isbtc	isbtc	NOUN
inlawrev-3310	1663	19	,	,	PUNCT
inlawrev-3310	1663	20	it	it	PRON
inlawrev-3310	1663	21	will	will	AUX
inlawrev-3310	1663	22	examine	examine	VERB
inlawrev-3310	1663	23	whether	whether	SCONJ
inlawrev-3310	1663	24	the	the	DET
inlawrev-3310	1663	25	retraxit	retraxit	NOUN
inlawrev-3310	1663	26	allows	allow	VERB
inlawrev-3310	1663	27	joyce	joyce	NOUN
inlawrev-3310	1663	28	to	to	PART
inlawrev-3310	1663	29	withdraw	withdraw	VERB
inlawrev-3310	1663	30	its	its	PRON
inlawrev-3310	1663	31	petition	petition	NOUN
inlawrev-3310	1663	32	as	as	ADP
inlawrev-3310	1663	33	of	of	ADP
inlawrev-3310	1663	34	right	right	NOUN
inlawrev-3310	1663	35	.	.	PUNCT
inlawrev-3310	1663	36	"*^	"*^	PUNCT
inlawrev-3310	1664	1	"	"	PUNCT
inlawrev-3310	1664	2	*	*	PUNCT
inlawrev-3310	1664	3	the	the	DET
inlawrev-3310	1664	4	isbtc	isbtc	NOUN
inlawrev-3310	1664	5	's	's	PART
inlawrev-3310	1664	6	ability	ability	NOUN
inlawrev-3310	1664	7	to	to	PART
inlawrev-3310	1664	8	assess	assess	VERB
inlawrev-3310	1664	9	joyce	joyce	PROPN
inlawrev-3310	1664	10	's	's	PART
inlawrev-3310	1664	11	property	property	NOUN
inlawrev-3310	1664	12	is	be	AUX
inlawrev-3310	1664	13	a	a	DET
inlawrev-3310	1664	14	legal	legal	ADJ
inlawrev-3310	1664	15	right	right	NOUN
inlawrev-3310	1664	16	conferred	confer	VERB
inlawrev-3310	1664	17	by	by	ADP
inlawrev-3310	1664	18	statute	statute	NOUN
inlawrev-3310	1664	19	and	and	CCONJ
inlawrev-3310	1664	20	is	be	AUX
inlawrev-3310	1664	21	triggered	trigger	VERB
inlawrev-3310	1664	22	by	by	ADP
inlawrev-3310	1664	23	joyce	joyce	PROPN
inlawrev-3310	1664	24	's	's	PART
inlawrev-3310	1664	25	filing	filing	NOUN
inlawrev-3310	1664	26	of	of	ADP
inlawrev-3310	1664	27	a	a	DET
inlawrev-3310	1664	28	petition	petition	NOUN
inlawrev-3310	1664	29	.	.	PUNCT
inlawrev-3310	1665	1	the	the	DET
inlawrev-3310	1665	2	question	question	NOUN
inlawrev-3310	1665	3	,	,	PUNCT
inlawrev-3310	1665	4	then	then	ADV
inlawrev-3310	1665	5	,	,	PUNCT
inlawrev-3310	1665	6	is	be	AUX
inlawrev-3310	1665	7	whether	whether	SCONJ
inlawrev-3310	1665	8	joyce	joyce	PROPN
inlawrev-3310	1665	9	could	could	AUX
inlawrev-3310	1665	10	prejudice	prejudice	VERB
inlawrev-3310	1665	11	that	that	PRON
inlawrev-3310	1665	12	right	right	ADJ
inlawrev-3310	1665	13	by	by	ADP
inlawrev-3310	1665	14	the	the	DET
inlawrev-3310	1665	15	use	use	NOUN
inlawrev-3310	1665	16	ofthe	ofthe	NOUN
inlawrev-3310	1665	17	retraxit	retraxit	NOUN
inlawrev-3310	1665	18	.	.	PUNCT
inlawrev-3310	1666	1	because	because	SCONJ
inlawrev-3310	1666	2	the	the	DET
inlawrev-3310	1666	3	retraxit	retraxit	NOUN
inlawrev-3310	1666	4	is	be	AUX
inlawrev-3310	1666	5	a	a	DET
inlawrev-3310	1666	6	kind	kind	NOUN
inlawrev-3310	1666	7	of	of	ADP
inlawrev-3310	1666	8	voluntary	voluntary	ADJ
inlawrev-3310	1666	9	dismissal	dismissal	NOUN
inlawrev-3310	1666	10	,	,	PUNCT
inlawrev-3310	1666	11	the	the	DET
inlawrev-3310	1666	12	court	court	NOUN
inlawrev-3310	1666	13	looked	look	VERB
inlawrev-3310	1666	14	to	to	ADP
inlawrev-3310	1666	15	whether	whether	SCONJ
inlawrev-3310	1666	16	voluntary	voluntary	ADJ
inlawrev-3310	1666	17	dismissals	dismissal	NOUN
inlawrev-3310	1666	18	could	could	AUX
inlawrev-3310	1666	19	prejudice	prejudice	VERB
inlawrev-3310	1666	20	the	the	DET
inlawrev-3310	1666	21	legal	legal	ADJ
inlawrev-3310	1666	22	rights	right	NOUN
inlawrev-3310	1666	23	of	of	ADP
inlawrev-3310	1666	24	the	the	DET
inlawrev-3310	1666	25	adverse	adverse	ADJ
inlawrev-3310	1666	26	party	party	NOUN
inlawrev-3310	1666	27	.	.	PUNCT
inlawrev-3310	1667	1	in	in	ADP
inlawrev-3310	1667	2	indiana	indiana	PROPN
inlawrev-3310	1667	3	,	,	PUNCT
inlawrev-3310	1667	4	one	one	NUM
inlawrev-3310	1667	5	party	party	NOUN
inlawrev-3310	1667	6	's	's	PART
inlawrev-3310	1667	7	voluntary	voluntary	ADJ
inlawrev-3310	1667	8	dismissal	dismissal	NOUN
inlawrev-3310	1667	9	ofthe	ofthe	NOUN
inlawrev-3310	1667	10	action	action	NOUN
inlawrev-3310	1667	11	did	do	AUX
inlawrev-3310	1667	12	not	not	PART
inlawrev-3310	1667	13	carry	carry	VERB
inlawrev-3310	1667	14	with	with	ADP
inlawrev-3310	1667	15	it	it	PRON
inlawrev-3310	1667	16	the	the	DET
inlawrev-3310	1667	17	adversary	adversary	NOUN
inlawrev-3310	1667	18	's	's	PART
inlawrev-3310	1667	19	counterclaim	counterclaim	NOUN
inlawrev-3310	1667	20	without	without	ADP
inlawrev-3310	1667	21	the	the	DET
inlawrev-3310	1667	22	adversary	adversary	NOUN
inlawrev-3310	1667	23	's	's	PART
inlawrev-3310	1667	24	consent	consent	NOUN
inlawrev-3310	1667	25	.	.	PUNCT
inlawrev-3310	1667	26	"^^^	"^^^	PUNCT
inlawrev-3310	1668	1	a	a	DET
inlawrev-3310	1668	2	counterclaim	counterclaim	NOUN
inlawrev-3310	1668	3	is	be	AUX
inlawrev-3310	1668	4	a	a	DET
inlawrev-3310	1668	5	legal	legal	ADJ
inlawrev-3310	1668	6	right	right	NOUN
inlawrev-3310	1668	7	analogous	analogous	ADJ
inlawrev-3310	1668	8	to	to	ADP
inlawrev-3310	1668	9	the	the	DET
inlawrev-3310	1668	10	isbtc	isbtc	NOUN
inlawrev-3310	1668	11	's	's	PART
inlawrev-3310	1668	12	statutory	statutory	ADJ
inlawrev-3310	1668	13	right	right	NOUN
inlawrev-3310	1668	14	to	to	PART
inlawrev-3310	1668	15	assess	assess	VERB
inlawrev-3310	1668	16	the	the	DET
inlawrev-3310	1668	17	property	property	NOUN
inlawrev-3310	1668	18	in	in	ADP
inlawrev-3310	1668	19	this	this	DET
inlawrev-3310	1668	20	case	case	NOUN
inlawrev-3310	1668	21	.	.	PUNCT
inlawrev-3310	1669	1	because	because	SCONJ
inlawrev-3310	1669	2	the	the	DET
inlawrev-3310	1669	3	retraxit	retraxit	NOUN
inlawrev-3310	1669	4	may	may	AUX
inlawrev-3310	1669	5	not	not	PART
inlawrev-3310	1669	6	be	be	AUX
inlawrev-3310	1669	7	used	use	VERB
inlawrev-3310	1669	8	to	to	PART
inlawrev-3310	1669	9	prejudice	prejudice	VERB
inlawrev-3310	1669	10	counterclaims	counterclaim	NOUN
inlawrev-3310	1669	11	,	,	PUNCT
inlawrev-3310	1669	12	the	the	DET
inlawrev-3310	1669	13	court	court	NOUN
inlawrev-3310	1669	14	concluded	conclude	VERB
inlawrev-3310	1669	15	that	that	SCONJ
inlawrev-3310	1669	16	it	it	PRON
inlawrev-3310	1669	17	also	also	ADV
inlawrev-3310	1669	18	may	may	AUX
inlawrev-3310	1669	19	not	not	PART
inlawrev-3310	1669	20	be	be	AUX
inlawrev-3310	1669	21	used	use	VERB
inlawrev-3310	1669	22	to	to	PART
inlawrev-3310	1669	23	prejudice	prejudice	VERB
inlawrev-3310	1669	24	statutory	statutory	ADJ
inlawrev-3310	1669	25	rights	right	NOUN
inlawrev-3310	1669	26	triggered	trigger	VERB
inlawrev-3310	1669	27	by	by	ADP
inlawrev-3310	1669	28	the	the	DET
inlawrev-3310	1669	29	filing	filing	NOUN
inlawrev-3310	1669	30	of	of	ADP
inlawrev-3310	1669	31	a	a	DET
inlawrev-3310	1669	32	petition	petition	NOUN
inlawrev-3310	1669	33	for	for	ADP
inlawrev-3310	1669	34	476	476	NUM
inlawrev-3310	1669	35	review	review	NOUN
inlawrev-3310	1669	36	.	.	PUNCT
inlawrev-3310	1670	1	consequently	consequently	ADV
inlawrev-3310	1670	2	,	,	PUNCT
inlawrev-3310	1670	3	the	the	DET
inlawrev-3310	1670	4	court	court	NOUN
inlawrev-3310	1670	5	held	hold	VERB
inlawrev-3310	1670	6	that	that	SCONJ
inlawrev-3310	1670	7	the	the	DET
inlawrev-3310	1670	8	retraxit	retraxit	NOUN
inlawrev-3310	1670	9	,	,	PUNCT
inlawrev-3310	1670	10	even	even	ADV
inlawrev-3310	1670	11	if	if	SCONJ
inlawrev-3310	1670	12	applicable	applicable	ADJ
inlawrev-3310	1670	13	to	to	ADP
inlawrev-3310	1670	14	proceedings	proceeding	NOUN
inlawrev-3310	1670	15	before	before	ADP
inlawrev-3310	1670	16	the	the	DET
inlawrev-3310	1670	17	isbtc	isbtc	NOUN
inlawrev-3310	1670	18	,	,	PUNCT
inlawrev-3310	1670	19	may	may	AUX
inlawrev-3310	1670	20	not	not	PART
inlawrev-3310	1670	21	be	be	AUX
inlawrev-3310	1670	22	used	use	VERB
inlawrev-3310	1670	23	to	to	PART
inlawrev-3310	1670	24	prejudice	prejudice	VERB
inlawrev-3310	1670	25	the	the	DET
inlawrev-3310	1670	26	isbtc	isbtc	NOUN
inlawrev-3310	1670	27	's	's	PART
inlawrev-3310	1670	28	right	right	NOUN
inlawrev-3310	1670	29	to	to	PART
inlawrev-3310	1670	30	assess	assess	VERB
inlawrev-3310	1670	31	joyce	joyce	PROPN
inlawrev-3310	1670	32	's	's	PART
inlawrev-3310	1670	33	property	property	NOUN
inlawrev-3310	1670	34	."^^^	."^^^	PUNCT
inlawrev-3310	1671	1	at	at	ADP
inlawrev-3310	1671	2	common	common	ADJ
inlawrev-3310	1671	3	law	law	NOUN
inlawrev-3310	1671	4	,	,	PUNCT
inlawrev-3310	1671	5	the	the	DET
inlawrev-3310	1671	6	retraxit	retraxit	NOUN
inlawrev-3310	1671	7	was	be	AUX
inlawrev-3310	1671	8	a	a	DET
inlawrev-3310	1671	9	device	device	NOUN
inlawrev-3310	1671	10	by	by	ADP
inlawrev-3310	1671	11	which	which	PRON
inlawrev-3310	1671	12	the	the	DET
inlawrev-3310	1671	13	party	party	NOUN
inlawrev-3310	1671	14	using	use	VERB
inlawrev-3310	1671	15	it	it	PRON
inlawrev-3310	1671	16	renounced	renounce	VERB
inlawrev-3310	1671	17	that	that	SCONJ
inlawrev-3310	1671	18	party	party	NOUN
inlawrev-3310	1671	19	's	's	PART
inlawrev-3310	1671	20	rights	right	NOUN
inlawrev-3310	1671	21	concerning	concern	VERB
inlawrev-3310	1671	22	the	the	DET
inlawrev-3310	1671	23	action	action	NOUN
inlawrev-3310	1671	24	.	.	PUNCT
inlawrev-3310	1672	1	it	it	PRON
inlawrev-3310	1672	2	could	could	AUX
inlawrev-3310	1672	3	not	not	PART
inlawrev-3310	1672	4	471	471	NUM
inlawrev-3310	1672	5	.	.	PUNCT
inlawrev-3310	1673	1	i	i	PRON
inlawrev-3310	1673	2	d.	d.	PROPN
inlawrev-3310	1673	3	at	at	ADP
inlawrev-3310	1673	4	1	1	NUM
inlawrev-3310	1673	5	194	194	NUM
inlawrev-3310	1673	6	(	(	PUNCT
inlawrev-3310	1673	7	citing	cite	VERB
inlawrev-3310	1673	8	herb	herb	NOUN
inlawrev-3310	1673	9	v.	v.	ADP
inlawrev-3310	1673	10	state	state	PROPN
inlawrev-3310	1673	11	bd	bd	PROPN
inlawrev-3310	1673	12	.	.	PROPN
inlawrev-3310	1673	13	of	of	ADP
inlawrev-3310	1673	14	tax	tax	NOUN
inlawrev-3310	1673	15	comm'rs	comm'rs	NOUN
inlawrev-3310	1673	16	,	,	PUNCT
inlawrev-3310	1673	17	656	656	NUM
inlawrev-3310	1673	18	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1673	19	890	890	NUM
inlawrev-3310	1673	20	,	,	PUNCT
inlawrev-3310	1673	21	894	894	NUM
inlawrev-3310	1673	22	n.4	n.4	SYM
inlawrev-3310	1673	23	(	(	PUNCT
inlawrev-3310	1673	24	ind	ind	NOUN
inlawrev-3310	1673	25	.	.	PUNCT
inlawrev-3310	1674	1	t.c	t.c	PROPN
inlawrev-3310	1674	2	.	.	PROPN
inlawrev-3310	1674	3	1995	1995	NUM
inlawrev-3310	1674	4	)	)	PUNCT
inlawrev-3310	1674	5	;	;	PUNCT
inlawrev-3310	1674	6	castello	castello	X
inlawrev-3310	1674	7	,	,	PUNCT
inlawrev-3310	1674	8	638	638	NUM
inlawrev-3310	1674	9	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1674	10	at	at	ADP
inlawrev-3310	1674	11	1365	1365	NUM
inlawrev-3310	1674	12	;	;	PUNCT
inlawrev-3310	1674	13	wirth	wirth	PROPN
inlawrev-3310	1674	14	v.	v.	ADP
inlawrev-3310	1674	15	state	state	PROPN
inlawrev-3310	1674	16	bd	bd	PROPN
inlawrev-3310	1674	17	.	.	PROPN
inlawrev-3310	1674	18	of	of	ADP
inlawrev-3310	1674	19	tax	tax	NOUN
inlawrev-3310	1674	20	comm'rs	comm'rs	NOUN
inlawrev-3310	1674	21	,	,	PUNCT
inlawrev-3310	1674	22	613	613	NUM
inlawrev-3310	1674	23	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1674	24	874	874	NUM
inlawrev-3310	1674	25	,	,	PUNCT
inlawrev-3310	1674	26	879(ind	879(ind	NUM
inlawrev-3310	1674	27	.	.	PUNCT
inlawrev-3310	1675	1	t.c	t.c	PROPN
inlawrev-3310	1675	2	.	.	PROPN
inlawrev-3310	1675	3	1993	1993	NUM
inlawrev-3310	1675	4	)	)	PUNCT
inlawrev-3310	1675	5	)	)	PUNCT
inlawrev-3310	1675	6	.	.	PUNCT
inlawrev-3310	1676	1	472	472	NUM
inlawrev-3310	1676	2	.	.	PUNCT
inlawrev-3310	1677	1	i	i	PRON
inlawrev-3310	1677	2	d.	d.	PROPN
inlawrev-3310	1677	3	473	473	NUM
inlawrev-3310	1677	4	.	.	PUNCT
inlawrev-3310	1678	1	i	i	PRON
inlawrev-3310	1678	2	d	d	PROPN
inlawrev-3310	1678	3	(	(	PUNCT
inlawrev-3310	1678	4	citing	cite	VERB
inlawrev-3310	1678	5	ilagan	ilagan	ADJ
inlawrev-3310	1678	6	v.	v.	ADP
inlawrev-3310	1678	7	mcabee	mcabee	NOUN
inlawrev-3310	1678	8	,	,	PUNCT
inlawrev-3310	1678	9	634	634	NUM
inlawrev-3310	1678	10	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1678	11	827	827	NUM
inlawrev-3310	1678	12	(	(	PUNCT
inlawrev-3310	1678	13	ind	ind	NOUN
inlawrev-3310	1678	14	.	.	PUNCT
inlawrev-3310	1679	1	ct	ct	PROPN
inlawrev-3310	1679	2	.	.	PUNCT
inlawrev-3310	1680	1	app	app	PROPN
inlawrev-3310	1680	2	.	.	PROPN
inlawrev-3310	1680	3	1994	1994	NUM
inlawrev-3310	1680	4	)	)	PUNCT
inlawrev-3310	1680	5	)	)	PUNCT
inlawrev-3310	1680	6	.	.	PUNCT
inlawrev-3310	1681	1	474	474	NUM
inlawrev-3310	1681	2	.	.	PUNCT
inlawrev-3310	1682	1	mat	mat	VERB
inlawrev-3310	1682	2	1194	1194	NUM
inlawrev-3310	1682	3	-	-	SYM
inlawrev-3310	1682	4	95	95	NUM
inlawrev-3310	1682	5	.	.	PUNCT
inlawrev-3310	1683	1	475	475	NUM
inlawrev-3310	1683	2	.	.	PUNCT
inlawrev-3310	1684	1	i	i	PRON
inlawrev-3310	1684	2	d	d	PROPN
inlawrev-3310	1684	3	at	at	ADP
inlawrev-3310	1684	4	1	1	NUM
inlawrev-3310	1684	5	195	195	NUM
inlawrev-3310	1684	6	(	(	PUNCT
inlawrev-3310	1684	7	citing	cite	VERB
inlawrev-3310	1684	8	judd	judd	PROPN
inlawrev-3310	1684	9	v.	v.	ADP
inlawrev-3310	1684	10	gray	gray	PROPN
inlawrev-3310	1684	11	,	,	PUNCT
inlawrev-3310	1684	12	59	59	NUM
inlawrev-3310	1684	13	n.e	n.e	PROPN
inlawrev-3310	1684	14	.	.	PROPN
inlawrev-3310	1684	15	849	849	NUM
inlawrev-3310	1684	16	,	,	PUNCT
inlawrev-3310	1684	17	850	850	NUM
inlawrev-3310	1684	18	-	-	SYM
inlawrev-3310	1684	19	51	51	NUM
inlawrev-3310	1684	20	(	(	PUNCT
inlawrev-3310	1684	21	1901	1901	NUM
inlawrev-3310	1684	22	)	)	PUNCT
inlawrev-3310	1684	23	;	;	PUNCT
inlawrev-3310	1684	24	egolf	egolf	PROPN
inlawrev-3310	1684	25	v.	v.	PROPN
inlawrev-3310	1684	26	bryant	bryant	PROPN
inlawrev-3310	1684	27	,	,	PUNCT
inlawrev-3310	1684	28	63	63	NUM
inlawrev-3310	1684	29	ind	ind	NOUN
inlawrev-3310	1684	30	.	.	PUNCT
inlawrev-3310	1685	1	365	365	NUM
inlawrev-3310	1685	2	(	(	PUNCT
inlawrev-3310	1685	3	1878	1878	NUM
inlawrev-3310	1685	4	)	)	PUNCT
inlawrev-3310	1685	5	;	;	PUNCT
inlawrev-3310	1686	1	nicodemus	nicodemus	PROPN
inlawrev-3310	1686	2	v.	v.	PROPN
inlawrev-3310	1686	3	simons	simons	PROPN
inlawrev-3310	1686	4	,	,	PUNCT
inlawrev-3310	1686	5	23	23	NUM
inlawrev-3310	1686	6	n.e	n.e	PROPN
inlawrev-3310	1686	7	.	.	PROPN
inlawrev-3310	1686	8	521	521	NUM
inlawrev-3310	1686	9	,	,	PUNCT
inlawrev-3310	1686	10	523	523	NUM
inlawrev-3310	1686	11	(	(	PUNCT
inlawrev-3310	1686	12	1890	1890	NUM
inlawrev-3310	1686	13	)	)	PUNCT
inlawrev-3310	1686	14	(	(	PUNCT
inlawrev-3310	1686	15	retraxit	retraxit	VERB
inlawrev-3310	1686	16	by	by	ADP
inlawrev-3310	1686	17	one	one	NUM
inlawrev-3310	1686	18	plaintiff	plaintiff	NOUN
inlawrev-3310	1686	19	can	can	AUX
inlawrev-3310	1686	20	not	not	PART
inlawrev-3310	1686	21	result	result	VERB
inlawrev-3310	1686	22	in	in	ADP
inlawrev-3310	1686	23	prejudice	prejudice	NOUN
inlawrev-3310	1686	24	to	to	ADP
inlawrev-3310	1686	25	a	a	DET
inlawrev-3310	1686	26	co	co	NOUN
inlawrev-3310	1686	27	-	-	NOUN
inlawrev-3310	1686	28	plaintiff	plaintiff	NOUN
inlawrev-3310	1686	29	)	)	PUNCT
inlawrev-3310	1686	30	)	)	PUNCT
inlawrev-3310	1686	31	.	.	PUNCT
inlawrev-3310	1687	1	476	476	X
inlawrev-3310	1687	2	.	.	PUNCT
inlawrev-3310	1688	1	i	i	PRON
inlawrev-3310	1688	2	d	d	PROPN
inlawrev-3310	1688	3	all	all	PRON
inlawrev-3310	1688	4	.	.	PUNCT
inlawrev-3310	1689	1	i	i	PRON
inlawrev-3310	1689	2	d	d	PROPN
inlawrev-3310	1689	3	834	834	NUM
inlawrev-3310	1689	4	indiana	indiana	PROPN
inlawrev-3310	1689	5	law	law	PROPN
inlawrev-3310	1689	6	review	review	NOUN
inlawrev-3310	1690	1	[	[	X
inlawrev-3310	1690	2	vol	vol	NOUN
inlawrev-3310	1690	3	.	.	NOUN
inlawrev-3310	1690	4	3	3	NUM
inlawrev-3310	1690	5	1	1	NUM
inlawrev-3310	1690	6	:	:	PUNCT
inlawrev-3310	1690	7	781	781	NUM
inlawrev-3310	1690	8	be	be	AUX
inlawrev-3310	1690	9	used	use	VERB
inlawrev-3310	1690	10	,	,	PUNCT
inlawrev-3310	1690	11	absent	absent	ADJ
inlawrev-3310	1690	12	consent	consent	NOUN
inlawrev-3310	1690	13	by	by	ADP
inlawrev-3310	1690	14	the	the	DET
inlawrev-3310	1690	15	other	other	ADJ
inlawrev-3310	1690	16	party	party	NOUN
inlawrev-3310	1690	17	,	,	PUNCT
inlawrev-3310	1690	18	to	to	PART
inlawrev-3310	1690	19	extinguish	extinguish	VERB
inlawrev-3310	1690	20	the	the	DET
inlawrev-3310	1690	21	vested	vested	ADJ
inlawrev-3310	1690	22	rights	right	NOUN
inlawrev-3310	1690	23	of	of	ADP
inlawrev-3310	1690	24	the	the	DET
inlawrev-3310	1690	25	other	other	ADJ
inlawrev-3310	1690	26	party	party	NOUN
inlawrev-3310	1690	27	.	.	PUNCT
inlawrev-3310	1691	1	in	in	ADP
inlawrev-3310	1691	2	this	this	DET
inlawrev-3310	1691	3	case	case	NOUN
inlawrev-3310	1691	4	,	,	PUNCT
inlawrev-3310	1691	5	the	the	DET
inlawrev-3310	1691	6	court	court	NOUN
inlawrev-3310	1691	7	found	find	VERB
inlawrev-3310	1691	8	that	that	SCONJ
inlawrev-3310	1691	9	the	the	DET
inlawrev-3310	1691	10	isbtc	isbtc	NOUN
inlawrev-3310	1691	11	,	,	PUNCT
inlawrev-3310	1691	12	due	due	ADP
inlawrev-3310	1691	13	to	to	ADP
inlawrev-3310	1691	14	joyce	joyce	PROPN
inlawrev-3310	1691	15	's	's	PART
inlawrev-3310	1691	16	filing	filing	NOUN
inlawrev-3310	1691	17	of	of	ADP
inlawrev-3310	1691	18	its	its	PRON
inlawrev-3310	1691	19	petition	petition	NOUN
inlawrev-3310	1691	20	,	,	PUNCT
inlawrev-3310	1691	21	had	have	VERB
inlawrev-3310	1691	22	a	a	DET
inlawrev-3310	1691	23	vested	vested	ADJ
inlawrev-3310	1691	24	right	right	NOUN
inlawrev-3310	1691	25	to	to	PART
inlawrev-3310	1691	26	assess	assess	VERB
inlawrev-3310	1691	27	joyce	joyce	PROPN
inlawrev-3310	1691	28	's	's	PART
inlawrev-3310	1691	29	property	property	NOUN
inlawrev-3310	1691	30	thereby	thereby	ADV
inlawrev-3310	1691	31	arriving	arrive	VERB
inlawrev-3310	1691	32	at	at	ADP
inlawrev-3310	1691	33	its	its	PRON
inlawrev-3310	1691	34	view	view	NOUN
inlawrev-3310	1691	35	of	of	ADP
inlawrev-3310	1691	36	the	the	DET
inlawrev-3310	1691	37	correct	correct	ADJ
inlawrev-3310	1691	38	assessment	assessment	NOUN
inlawrev-3310	1691	39	for	for	ADP
inlawrev-3310	1691	40	the	the	DET
inlawrev-3310	1691	41	tax	tax	NOUN
inlawrev-3310	1691	42	years	year	NOUN
inlawrev-3310	1691	43	in	in	ADP
inlawrev-3310	1691	44	question	question	NOUN
inlawrev-3310	1691	45	.	.	PUNCT
inlawrev-3310	1692	1	to	to	PART
inlawrev-3310	1692	2	allow	allow	VERB
inlawrev-3310	1692	3	joyce	joyce	PROPN
inlawrev-3310	1692	4	to	to	PART
inlawrev-3310	1692	5	unilaterally	unilaterally	ADV
inlawrev-3310	1692	6	withdraw	withdraw	VERB
inlawrev-3310	1692	7	its	its	PRON
inlawrev-3310	1692	8	petition	petition	NOUN
inlawrev-3310	1692	9	would	would	AUX
inlawrev-3310	1692	10	prejudice	prejudice	VERB
inlawrev-3310	1692	11	that	that	DET
inlawrev-3310	1692	12	right	right	NOUN
inlawrev-3310	1692	13	.	.	PUNCT
inlawrev-3310	1693	1	the	the	DET
inlawrev-3310	1693	2	court	court	NOUN
inlawrev-3310	1693	3	concluded	conclude	VERB
inlawrev-3310	1693	4	that	that	SCONJ
inlawrev-3310	1693	5	isbtc	isbtc	NOUN
inlawrev-3310	1693	6	properly	properly	ADV
inlawrev-3310	1693	7	denied	deny	VERB
inlawrev-3310	1693	8	joyce	joyce	PROPN
inlawrev-3310	1693	9	's	's	PART
inlawrev-3310	1693	10	motion	motion	NOUN
inlawrev-3310	1693	11	.	.	PUNCT
inlawrev-3310	1694	1	'*^^	'*^^	PART
inlawrev-3310	1695	1	in	in	ADP
inlawrev-3310	1695	2	state	state	NOUN
inlawrev-3310	1695	3	board	board	NOUN
inlawrev-3310	1695	4	of	of	ADP
inlawrev-3310	1695	5	tax	tax	NOUN
inlawrev-3310	1695	6	commissioners	commissioner	NOUN
inlawrev-3310	1695	7	v.	v.	ADP
inlawrev-3310	1695	8	two	two	NUM
inlawrev-3310	1695	9	market	market	NOUN
inlawrev-3310	1695	10	square	square	PROPN
inlawrev-3310	1695	11	associates	associate	NOUN
inlawrev-3310	1695	12	limited	limited	ADJ
inlawrev-3310	1695	13	partnership	partnership	NOUN
inlawrev-3310	1695	14	,	,	PUNCT
inlawrev-3310	1695	15	^^'^	^^'^	PROPN
inlawrev-3310	1695	16	the	the	DET
inlawrev-3310	1695	17	initial	initial	ADJ
inlawrev-3310	1695	18	petitioners	petitioner	NOUN
inlawrev-3310	1695	19	in	in	ADP
inlawrev-3310	1695	20	the	the	DET
inlawrev-3310	1695	21	indiana	indiana	PROPN
inlawrev-3310	1695	22	tax	tax	PROPN
inlawrev-3310	1695	23	court	court	NOUN
inlawrev-3310	1695	24	were	be	AUX
inlawrev-3310	1695	25	two	two	NUM
inlawrev-3310	1695	26	market	market	NOUN
inlawrev-3310	1695	27	square	square	ADJ
inlawrev-3310	1695	28	associates	associate	NOUN
inlawrev-3310	1695	29	limited	limited	ADJ
inlawrev-3310	1695	30	partnership	partnership	PROPN
inlawrev-3310	1695	31	,	,	PUNCT
inlawrev-3310	1695	32	duke	duke	PROPN
inlawrev-3310	1695	33	realty	realty	PROPN
inlawrev-3310	1695	34	investments	investments	PROPN
inlawrev-3310	1695	35	,	,	PUNCT
inlawrev-3310	1695	36	inc	inc	PROPN
inlawrev-3310	1695	37	.	.	PROPN
inlawrev-3310	1695	38	,	,	PUNCT
inlawrev-3310	1695	39	the	the	DET
inlawrev-3310	1695	40	equitable	equitable	ADJ
inlawrev-3310	1695	41	life	life	NOUN
inlawrev-3310	1695	42	assurance	assurance	NOUN
inlawrev-3310	1695	43	society	society	NOUN
inlawrev-3310	1695	44	of	of	ADP
inlawrev-3310	1695	45	the	the	DET
inlawrev-3310	1695	46	united	united	PROPN
inlawrev-3310	1695	47	states	states	PROPN
inlawrev-3310	1695	48	,	,	PUNCT
inlawrev-3310	1695	49	and	and	CCONJ
inlawrev-3310	1695	50	w.r.c	w.r.c	PROPN
inlawrev-3310	1695	51	.	.	PUNCT
inlawrev-3310	1695	52	properties	property	NOUN
inlawrev-3310	1695	53	,	,	PUNCT
inlawrev-3310	1695	54	inc	inc	PROPN
inlawrev-3310	1695	55	.	.	PROPN
inlawrev-3310	1696	1	all	all	DET
inlawrev-3310	1696	2	ofwhom	ofwhom	NOUN
inlawrev-3310	1696	3	owned	own	VERB
inlawrev-3310	1696	4	parcels	parcel	NOUN
inlawrev-3310	1696	5	of	of	ADP
inlawrev-3310	1696	6	land	land	NOUN
inlawrev-3310	1696	7	and	and	CCONJ
inlawrev-3310	1696	8	improvements	improvement	NOUN
inlawrev-3310	1696	9	,	,	PUNCT
inlawrev-3310	1696	10	including	include	VERB
inlawrev-3310	1696	11	one	one	NUM
inlawrev-3310	1696	12	or	or	CCONJ
inlawrev-3310	1696	13	more	more	ADJ
inlawrev-3310	1696	14	parking	parking	NOUN
inlawrev-3310	1696	15	lots	lot	NOUN
inlawrev-3310	1696	16	on	on	ADP
inlawrev-3310	1696	17	the	the	DET
inlawrev-3310	1696	18	land	land	NOUN
inlawrev-3310	1696	19	,	,	PUNCT
inlawrev-3310	1696	20	in	in	ADP
inlawrev-3310	1696	21	the	the	DET
inlawrev-3310	1696	22	park	park	NOUN
inlawrev-3310	1696	23	100	100	NUM
inlawrev-3310	1696	24	industrial	industrial	ADJ
inlawrev-3310	1696	25	complex	complex	NOUN
inlawrev-3310	1696	26	located	locate	VERB
inlawrev-3310	1696	27	in	in	ADP
inlawrev-3310	1696	28	pike	pike	PROPN
inlawrev-3310	1696	29	township	township	PROPN
inlawrev-3310	1696	30	,	,	PUNCT
inlawrev-3310	1696	31	indiana	indiana	PROPN
inlawrev-3310	1696	32	.	.	PUNCT
inlawrev-3310	1696	33	'*^^	'*^^	PART
inlawrev-3310	1697	1	for	for	ADP
inlawrev-3310	1697	2	both	both	CCONJ
inlawrev-3310	1697	3	the	the	DET
inlawrev-3310	1697	4	1989	1989	NUM
inlawrev-3310	1697	5	and	and	CCONJ
inlawrev-3310	1697	6	1990	1990	NUM
inlawrev-3310	1697	7	assessments	assessment	NOUN
inlawrev-3310	1697	8	of	of	ADP
inlawrev-3310	1697	9	these	these	DET
inlawrev-3310	1697	10	properties	property	NOUN
inlawrev-3310	1697	11	,	,	PUNCT
inlawrev-3310	1697	12	the	the	DET
inlawrev-3310	1697	13	pike	pike	PROPN
inlawrev-3310	1697	14	township	township	NOUN
inlawrev-3310	1697	15	assessor	assessor	NOUN
inlawrev-3310	1697	16	classified	classify	VERB
inlawrev-3310	1697	17	each	each	DET
inlawrev-3310	1697	18	entire	entire	ADJ
inlawrev-3310	1697	19	parcel	parcel	NOUN
inlawrev-3310	1697	20	of	of	ADP
inlawrev-3310	1697	21	land	land	NOUN
inlawrev-3310	1697	22	as	as	ADP
inlawrev-3310	1697	23	primary	primary	ADJ
inlawrev-3310	1697	24	commercial	commercial	ADJ
inlawrev-3310	1697	25	/	/	SYM
inlawrev-3310	1697	26	industrial	industrial	ADJ
inlawrev-3310	1697	27	land	land	NOUN
inlawrev-3310	1697	28	and	and	CCONJ
inlawrev-3310	1697	29	the	the	DET
inlawrev-3310	1697	30	petitioners	petitioner	NOUN
inlawrev-3310	1697	31	challenged	challenge	VERB
inlawrev-3310	1697	32	the	the	DET
inlawrev-3310	1697	33	assessments	assessment	NOUN
inlawrev-3310	1697	34	before	before	ADP
inlawrev-3310	1697	35	the	the	DET
inlawrev-3310	1697	36	marion	marion	PROPN
inlawrev-3310	1697	37	county	county	PROPN
inlawrev-3310	1697	38	board	board	NOUN
inlawrev-3310	1697	39	ofreview	ofreview	NOUN
inlawrev-3310	1697	40	by	by	ADP
inlawrev-3310	1697	41	alleging	allege	VERB
inlawrev-3310	1697	42	that	that	SCONJ
inlawrev-3310	1697	43	portions	portion	NOUN
inlawrev-3310	1697	44	of	of	ADP
inlawrev-3310	1697	45	the	the	DET
inlawrev-3310	1697	46	parcels	parcel	NOUN
inlawrev-3310	1697	47	should	should	AUX
inlawrev-3310	1697	48	have	have	AUX
inlawrev-3310	1697	49	been	be	AUX
inlawrev-3310	1697	50	classified	classify	VERB
inlawrev-3310	1697	51	as	as	ADP
inlawrev-3310	1697	52	undeveloped	undeveloped	ADJ
inlawrev-3310	1697	53	commercial	commercial	ADJ
inlawrev-3310	1697	54	/	/	SYM
inlawrev-3310	1697	55	industrial	industrial	ADJ
inlawrev-3310	1697	56	land	land	NOUN
inlawrev-3310	1697	57	.	.	PUNCT
inlawrev-3310	1698	1	the	the	DET
inlawrev-3310	1698	2	marion	marion	PROPN
inlawrev-3310	1698	3	county	county	PROPN
inlawrev-3310	1698	4	board	board	PROPN
inlawrev-3310	1698	5	of	of	ADP
inlawrev-3310	1698	6	review	review	NOUN
inlawrev-3310	1698	7	refused	refuse	VERB
inlawrev-3310	1698	8	to	to	PART
inlawrev-3310	1698	9	reclassify	reclassify	VERB
inlawrev-3310	1698	10	the	the	DET
inlawrev-3310	1698	11	portions	portion	NOUN
inlawrev-3310	1698	12	of	of	ADP
inlawrev-3310	1698	13	property	property	NOUN
inlawrev-3310	1698	14	from	from	ADP
inlawrev-3310	1698	15	primary	primary	ADJ
inlawrev-3310	1698	16	to	to	ADP
inlawrev-3310	1698	17	undeveloped	undeveloped	ADJ
inlawrev-3310	1698	18	.	.	PUNCT
inlawrev-3310	1699	1	thereafter	thereafter	ADV
inlawrev-3310	1699	2	,	,	PUNCT
inlawrev-3310	1699	3	each	each	PRON
inlawrev-3310	1699	4	of	of	ADP
inlawrev-3310	1699	5	the	the	DET
inlawrev-3310	1699	6	petitioners	petitioner	NOUN
inlawrev-3310	1699	7	sought	seek	VERB
inlawrev-3310	1699	8	administrative	administrative	ADJ
inlawrev-3310	1699	9	review	review	NOUN
inlawrev-3310	1699	10	of	of	ADP
inlawrev-3310	1699	11	the	the	DET
inlawrev-3310	1699	12	assessments	assessment	NOUN
inlawrev-3310	1699	13	before	before	ADP
inlawrev-3310	1699	14	the	the	DET
inlawrev-3310	1699	15	isbtc	isbtc	NOUN
inlawrev-3310	1699	16	.	.	PUNCT
inlawrev-3310	1700	1	after	after	ADP
inlawrev-3310	1700	2	administrative	administrative	ADJ
inlawrev-3310	1700	3	hearings	hearing	NOUN
inlawrev-3310	1700	4	,	,	PUNCT
inlawrev-3310	1700	5	each	each	DET
inlawrev-3310	1700	6	petitioner	petitioner	NOUN
inlawrev-3310	1700	7	amended	amend	VERB
inlawrev-3310	1700	8	the	the	DET
inlawrev-3310	1700	9	administrative	administrative	ADJ
inlawrev-3310	1700	10	pleadings	pleading	NOUN
inlawrev-3310	1700	11	to	to	PART
inlawrev-3310	1700	12	assert	assert	VERB
inlawrev-3310	1700	13	that	that	SCONJ
inlawrev-3310	1700	14	not	not	PART
inlawrev-3310	1700	15	only	only	ADV
inlawrev-3310	1700	16	should	should	AUX
inlawrev-3310	1700	17	portions	portion	NOUN
inlawrev-3310	1700	18	of	of	ADP
inlawrev-3310	1700	19	its	its	PRON
inlawrev-3310	1700	20	property	property	NOUN
inlawrev-3310	1700	21	be	be	AUX
inlawrev-3310	1700	22	reclassified	reclassify	VERB
inlawrev-3310	1700	23	as	as	ADP
inlawrev-3310	1700	24	undeveloped	undeveloped	ADJ
inlawrev-3310	1700	25	,	,	PUNCT
inlawrev-3310	1700	26	but	but	CCONJ
inlawrev-3310	1700	27	also	also	ADV
inlawrev-3310	1700	28	,	,	PUNCT
inlawrev-3310	1700	29	that	that	SCONJ
inlawrev-3310	1700	30	the	the	DET
inlawrev-3310	1700	31	paved	paved	ADJ
inlawrev-3310	1700	32	parking	parking	NOUN
inlawrev-3310	1700	33	areas	area	NOUN
inlawrev-3310	1700	34	should	should	AUX
inlawrev-3310	1700	35	be	be	AUX
inlawrev-3310	1700	36	reclassified	reclassify	VERB
inlawrev-3310	1700	37	from	from	ADP
inlawrev-3310	1700	38	primary	primary	ADJ
inlawrev-3310	1700	39	to	to	ADP
inlawrev-3310	1700	40	secondary	secondary	ADJ
inlawrev-3310	1700	41	land	land	NOUN
inlawrev-3310	1700	42	as	as	ADV
inlawrev-3310	1700	43	well	well	ADV
inlawrev-3310	1700	44	.	.	PUNCT
inlawrev-3310	1701	1	the	the	DET
inlawrev-3310	1701	2	isbtc	isbtc	NOUN
inlawrev-3310	1701	3	decided	decide	VERB
inlawrev-3310	1701	4	to	to	PART
inlawrev-3310	1701	5	reclassify	reclassify	VERB
inlawrev-3310	1701	6	the	the	DET
inlawrev-3310	1701	7	portions	portion	NOUN
inlawrev-3310	1701	8	of	of	ADP
inlawrev-3310	1701	9	the	the	DET
inlawrev-3310	1701	10	primary	primary	ADJ
inlawrev-3310	1701	11	land	land	NOUN
inlawrev-3310	1701	12	as	as	ADP
inlawrev-3310	1701	13	undeveloped	undeveloped	ADJ
inlawrev-3310	1701	14	,	,	PUNCT
inlawrev-3310	1701	15	but	but	CCONJ
inlawrev-3310	1701	16	determined	determine	VERB
inlawrev-3310	1701	17	that	that	SCONJ
inlawrev-3310	1701	18	the	the	DET
inlawrev-3310	1701	19	petitioners	petitioner	NOUN
inlawrev-3310	1701	20	'	'	PART
inlawrev-3310	1701	21	paved	paved	ADJ
inlawrev-3310	1701	22	parking	parking	NOUN
inlawrev-3310	1701	23	areas	area	NOUN
inlawrev-3310	1701	24	were	be	AUX
inlawrev-3310	1701	25	properly	properly	ADV
inlawrev-3310	1701	26	assessed	assess	VERB
inlawrev-3310	1701	27	as	as	ADP
inlawrev-3310	1701	28	primary	primary	ADJ
inlawrev-3310	1701	29	commercial	commercial	ADJ
inlawrev-3310	1701	30	/	/	SYM
inlawrev-3310	1701	31	industrial	industrial	ADJ
inlawrev-3310	1701	32	land	land	NOUN
inlawrev-3310	1701	33	.	.	PUNCT
inlawrev-3310	1702	1	the	the	DET
inlawrev-3310	1702	2	petitioners	petitioner	NOUN
inlawrev-3310	1702	3	then	then	ADV
inlawrev-3310	1702	4	initiated	initiate	VERB
inlawrev-3310	1702	5	original	original	ADJ
inlawrev-3310	1702	6	tax	tax	NOUN
inlawrev-3310	1702	7	appeals	appeal	NOUN
inlawrev-3310	1702	8	challenging	challenge	VERB
inlawrev-3310	1702	9	the	the	DET
inlawrev-3310	1702	10	valuation	valuation	NOUN
inlawrev-3310	1702	11	of	of	ADP
inlawrev-3310	1702	12	their	their	PRON
inlawrev-3310	1702	13	respective	respective	ADJ
inlawrev-3310	1702	14	properties	property	NOUN
inlawrev-3310	1702	15	for	for	ADP
inlawrev-3310	1702	16	the	the	DET
inlawrev-3310	1702	17	1989	1989	NUM
inlawrev-3310	1702	18	and	and	CCONJ
inlawrev-3310	1702	19	1990	1990	NUM
inlawrev-3310	1702	20	assessment	assessment	NOUN
inlawrev-3310	1702	21	dates	date	NOUN
inlawrev-3310	1702	22	.	.	PUNCT
inlawrev-3310	1703	1	the	the	DET
inlawrev-3310	1703	2	indiana	indiana	PROPN
inlawrev-3310	1703	3	tax	tax	PROPN
inlawrev-3310	1703	4	court	court	NOUN
inlawrev-3310	1703	5	consolidated	consolidate	VERB
inlawrev-3310	1703	6	the	the	DET
inlawrev-3310	1703	7	four	four	NUM
inlawrev-3310	1703	8	appeals	appeal	NOUN
inlawrev-3310	1703	9	under	under	ADP
inlawrev-3310	1703	10	one	one	NUM
inlawrev-3310	1703	11	cause	cause	NOUN
inlawrev-3310	1703	12	number	number	NOUN
inlawrev-3310	1703	13	and	and	CCONJ
inlawrev-3310	1703	14	granted	grant	VERB
inlawrev-3310	1703	15	summary	summary	NOUN
inlawrev-3310	1703	16	judgment	judgment	NOUN
inlawrev-3310	1703	17	in	in	ADP
inlawrev-3310	1703	18	favor	favor	NOUN
inlawrev-3310	1703	19	of	of	ADP
inlawrev-3310	1703	20	the	the	DET
inlawrev-3310	1703	21	petitioners	petitioner	NOUN
inlawrev-3310	1703	22	,	,	PUNCT
inlawrev-3310	1703	23	stating	state	VERB
inlawrev-3310	1703	24	that	that	SCONJ
inlawrev-3310	1703	25	the	the	DET
inlawrev-3310	1703	26	issue	issue	NOUN
inlawrev-3310	1703	27	before	before	ADP
inlawrev-3310	1703	28	the	the	DET
inlawrev-3310	1703	29	indiana	indiana	PROPN
inlawrev-3310	1703	30	tax	tax	PROPN
inlawrev-3310	1703	31	court	court	NOUN
inlawrev-3310	1703	32	was	be	AUX
inlawrev-3310	1703	33	whether	whether	SCONJ
inlawrev-3310	1703	34	the	the	DET
inlawrev-3310	1703	35	isbtc	isbtc	NOUN
inlawrev-3310	1703	36	erred	err	VERB
inlawrev-3310	1703	37	in	in	ADP
inlawrev-3310	1703	38	classifying	classify	VERB
inlawrev-3310	1703	39	the	the	DET
inlawrev-3310	1703	40	petitioners	petitioner	NOUN
inlawrev-3310	1703	41	'	'	PART
inlawrev-3310	1703	42	paved	paved	ADJ
inlawrev-3310	1703	43	parking	parking	NOUN
inlawrev-3310	1703	44	areas	area	NOUN
inlawrev-3310	1703	45	as	as	ADP
inlawrev-3310	1703	46	primary	primary	ADJ
inlawrev-3310	1703	47	commercial	commercial	ADJ
inlawrev-3310	1703	48	/	/	SYM
inlawrev-3310	1703	49	industrial	industrial	ADJ
inlawrev-3310	1703	50	land	land	NOUN
inlawrev-3310	1703	51	under	under	ADP
inlawrev-3310	1703	52	title	title	NOUN
inlawrev-3310	1703	53	50	50	NUM
inlawrev-3310	1703	54	,	,	PUNCT
inlawrev-3310	1703	55	section	section	NOUN
inlawrev-3310	1703	56	2.1	2.1	NUM
inlawrev-3310	1703	57	-	-	SYM
inlawrev-3310	1703	58	4	4	NUM
inlawrev-3310	1703	59	-	-	PUNCT
inlawrev-3310	1703	60	2(f	2(f	NUM
inlawrev-3310	1703	61	)	)	PUNCT
inlawrev-3310	1703	62	of	of	ADP
inlawrev-3310	1703	63	the	the	DET
inlawrev-3310	1703	64	indiana	indiana	PROPN
inlawrev-3310	1703	65	administrative	administrative	PROPN
inlawrev-3310	1703	66	code	code	PROPN
inlawrev-3310	1703	67	.	.	PUNCT
inlawrev-3310	1704	1	"*^^	"*^^	NOUN
inlawrev-3310	1704	2	with	with	ADP
inlawrev-3310	1704	3	respect	respect	NOUN
inlawrev-3310	1704	4	to	to	ADP
inlawrev-3310	1704	5	this	this	DET
inlawrev-3310	1704	6	issue	issue	NOUN
inlawrev-3310	1704	7	,	,	PUNCT
inlawrev-3310	1704	8	the	the	DET
inlawrev-3310	1704	9	indiana	indiana	PROPN
inlawrev-3310	1704	10	tax	tax	PROPN
inlawrev-3310	1704	11	court	court	NOUN
inlawrev-3310	1704	12	determined	determine	VERB
inlawrev-3310	1704	13	that	that	SCONJ
inlawrev-3310	1704	14	the	the	DET
inlawrev-3310	1704	15	administrative	administrative	PROPN
inlawrev-3310	1704	16	code	code	PROPN
inlawrev-3310	1704	17	required	require	VERB
inlawrev-3310	1704	18	all	all	DET
inlawrev-3310	1704	19	commercial	commercial	ADJ
inlawrev-3310	1704	20	/	/	SYM
inlawrev-3310	1704	21	industrial	industrial	ADJ
inlawrev-3310	1704	22	land	land	NOUN
inlawrev-3310	1704	23	used	use	VERB
inlawrev-3310	1704	24	for	for	ADP
inlawrev-3310	1704	25	parking	parking	NOUN
inlawrev-3310	1704	26	to	to	PART
inlawrev-3310	1704	27	be	be	AUX
inlawrev-3310	1704	28	classified	classify	VERB
inlawrev-3310	1704	29	as	as	ADP
inlawrev-3310	1704	30	secondary	secondary	ADJ
inlawrev-3310	1704	31	,	,	PUNCT
inlawrev-3310	1704	32	because	because	SCONJ
inlawrev-3310	1704	33	of	of	ADP
inlawrev-3310	1704	34	the	the	DET
inlawrev-3310	1704	35	wording	wording	NOUN
inlawrev-3310	1704	36	of	of	ADP
inlawrev-3310	1704	37	the	the	DET
inlawrev-3310	1704	38	isbtc	isbtc	NOUN
inlawrev-3310	1704	39	's	's	PART
inlawrev-3310	1704	40	regulations	regulation	NOUN
inlawrev-3310	1704	41	.	.	PUNCT
inlawrev-3310	1705	1	"*^^	"*^^	NOUN
inlawrev-3310	1705	2	the	the	DET
inlawrev-3310	1705	3	indiana	indiana	PROPN
inlawrev-3310	1705	4	supreme	supreme	PROPN
inlawrev-3310	1705	5	court	court	PROPN
inlawrev-3310	1705	6	granted	grant	VERB
inlawrev-3310	1705	7	a	a	DET
inlawrev-3310	1705	8	petition	petition	NOUN
inlawrev-3310	1705	9	for	for	ADP
inlawrev-3310	1705	10	review	review	NOUN
inlawrev-3310	1705	11	.	.	PUNCT
inlawrev-3310	1706	1	in	in	ADP
inlawrev-3310	1706	2	reviewing	review	VERB
inlawrev-3310	1706	3	the	the	DET
inlawrev-3310	1706	4	case	case	NOUN
inlawrev-3310	1706	5	,	,	PUNCT
inlawrev-3310	1706	6	the	the	DET
inlawrev-3310	1706	7	indiana	indiana	PROPN
inlawrev-3310	1706	8	supreme	supreme	PROPN
inlawrev-3310	1706	9	court	court	PROPN
inlawrev-3310	1706	10	observed	observe	VERB
inlawrev-3310	1706	11	that	that	SCONJ
inlawrev-3310	1706	12	the	the	DET
inlawrev-3310	1706	13	isbtc	isbtc	NOUN
inlawrev-3310	1706	14	was	be	AUX
inlawrev-3310	1706	15	responsible	responsible	ADJ
inlawrev-3310	1706	16	to	to	PART
inlawrev-3310	1706	17	promulgate	promulgate	VERB
inlawrev-3310	1706	18	rules	rule	NOUN
inlawrev-3310	1706	19	governing	govern	VERB
inlawrev-3310	1706	20	real	real	ADJ
inlawrev-3310	1706	21	property	property	NOUN
inlawrev-3310	1706	22	assessments	assessment	NOUN
inlawrev-3310	1706	23	478	478	NUM
inlawrev-3310	1706	24	.	.	PUNCT
inlawrev-3310	1707	1	i	i	PRON
inlawrev-3310	1707	2	d.	d.	PROPN
inlawrev-3310	1707	3	479	479	NUM
inlawrev-3310	1707	4	.	.	PUNCT
inlawrev-3310	1708	1	679	679	NUM
inlawrev-3310	1708	2	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1708	3	882	882	NUM
inlawrev-3310	1708	4	(	(	PUNCT
inlawrev-3310	1708	5	ind	ind	NOUN
inlawrev-3310	1708	6	.	.	PUNCT
inlawrev-3310	1709	1	1	1	NUM
inlawrev-3310	1709	2	997	997	NUM
inlawrev-3310	1709	3	)	)	PUNCT
inlawrev-3310	1709	4	.	.	PUNCT
inlawrev-3310	1710	1	480	480	X
inlawrev-3310	1710	2	.	.	PUNCT
inlawrev-3310	1711	1	i	i	PRON
inlawrev-3310	1711	2	d.	d.	PROPN
inlawrev-3310	1711	3	at	at	ADP
inlawrev-3310	1711	4	883	883	NUM
inlawrev-3310	1711	5	.	.	PUNCT
inlawrev-3310	1712	1	48	48	NUM
inlawrev-3310	1712	2	1	1	NUM
inlawrev-3310	1712	3	.	.	PUNCT
inlawrev-3310	1713	1	i	i	PRON
inlawrev-3310	1713	2	d	d	PROPN
inlawrev-3310	1713	3	at	at	ADP
inlawrev-3310	1713	4	884	884	NUM
inlawrev-3310	1713	5	(	(	PUNCT
inlawrev-3310	1713	6	citing	cite	VERB
inlawrev-3310	1713	7	two	two	NUM
inlawrev-3310	1713	8	market	market	NOUN
inlawrev-3310	1713	9	square	square	NOUN
inlawrev-3310	1713	10	v.	v.	ADP
inlawrev-3310	1713	11	state	state	PROPN
inlawrev-3310	1713	12	bd	bd	PROPN
inlawrev-3310	1713	13	.	.	PROPN
inlawrev-3310	1713	14	of	of	ADP
inlawrev-3310	1713	15	tax	tax	NOUN
inlawrev-3310	1713	16	comm'rs	comm'rs	NOUN
inlawrev-3310	1713	17	,	,	PUNCT
inlawrev-3310	1713	18	656	656	NUM
inlawrev-3310	1713	19	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1713	20	308	308	NUM
inlawrev-3310	1713	21	,	,	PUNCT
inlawrev-3310	1713	22	309	309	NUM
inlawrev-3310	1713	23	(	(	PUNCT
inlawrev-3310	1713	24	ind	ind	NOUN
inlawrev-3310	1713	25	.	.	PUNCT
inlawrev-3310	1714	1	t.c	t.c	PROPN
inlawrev-3310	1714	2	.	.	PROPN
inlawrev-3310	1714	3	1995	1995	NUM
inlawrev-3310	1714	4	)	)	PUNCT
inlawrev-3310	1714	5	)	)	PUNCT
inlawrev-3310	1714	6	.	.	PUNCT
inlawrev-3310	1715	1	482	482	NUM
inlawrev-3310	1715	2	.	.	PUNCT
inlawrev-3310	1716	1	i	i	PRON
inlawrev-3310	1716	2	d	d	PROPN
inlawrev-3310	1716	3	1998	1998	NUM
inlawrev-3310	1716	4	]	]	PUNCT
inlawrev-3310	1716	5	taxation	taxation	NOUN
inlawrev-3310	1716	6	835	835	NUM
inlawrev-3310	1716	7	in	in	ADP
inlawrev-3310	1716	8	the	the	DET
inlawrev-3310	1716	9	state	state	NOUN
inlawrev-3310	1716	10	of	of	ADP
inlawrev-3310	1716	11	indiana"*^^	indiana"*^^	NOUN
inlawrev-3310	1716	12	and	and	CCONJ
inlawrev-3310	1716	13	that	that	SCONJ
inlawrev-3310	1716	14	these	these	DET
inlawrev-3310	1716	15	rules	rule	NOUN
inlawrev-3310	1716	16	explained	explain	VERB
inlawrev-3310	1716	17	to	to	ADP
inlawrev-3310	1716	18	assessors	assessor	NOUN
inlawrev-3310	1716	19	and	and	CCONJ
inlawrev-3310	1716	20	other	other	ADJ
inlawrev-3310	1716	21	interested	interested	ADJ
inlawrev-3310	1716	22	persons	person	NOUN
inlawrev-3310	1716	23	how	how	SCONJ
inlawrev-3310	1716	24	different	different	ADJ
inlawrev-3310	1716	25	types	type	NOUN
inlawrev-3310	1716	26	of	of	ADP
inlawrev-3310	1716	27	property	property	NOUN
inlawrev-3310	1716	28	should	should	AUX
inlawrev-3310	1716	29	be	be	AUX
inlawrev-3310	1716	30	assessed	assess	VERB
inlawrev-3310	1716	31	.	.	PUNCT
inlawrev-3310	1717	1	the	the	DET
inlawrev-3310	1717	2	indiana	indiana	PROPN
inlawrev-3310	1717	3	supreme	supreme	PROPN
inlawrev-3310	1717	4	court	court	PROPN
inlawrev-3310	1717	5	also	also	ADV
inlawrev-3310	1717	6	observed	observe	VERB
inlawrev-3310	1717	7	that	that	SCONJ
inlawrev-3310	1717	8	a	a	DET
inlawrev-3310	1717	9	general	general	ADJ
inlawrev-3310	1717	10	reassessment	reassessment	NOUN
inlawrev-3310	1717	11	,	,	PUNCT
inlawrev-3310	1717	12	effective	effective	ADJ
inlawrev-3310	1717	13	in	in	ADP
inlawrev-3310	1717	14	1979	1979	NUM
inlawrev-3310	1717	15	,	,	PUNCT
inlawrev-3310	1717	16	required	require	VERB
inlawrev-3310	1717	17	the	the	DET
inlawrev-3310	1717	18	reassessment	reassessment	NOUN
inlawrev-3310	1717	19	of	of	ADP
inlawrev-3310	1717	20	all	all	DET
inlawrev-3310	1717	21	real	real	ADJ
inlawrev-3310	1717	22	property	property	NOUN
inlawrev-3310	1717	23	in	in	ADP
inlawrev-3310	1717	24	indiana	indiana	PROPN
inlawrev-3310	1717	25	and	and	CCONJ
inlawrev-3310	1717	26	that	that	SCONJ
inlawrev-3310	1717	27	a	a	DET
inlawrev-3310	1717	28	comprehensive	comprehensive	ADJ
inlawrev-3310	1717	29	set	set	NOUN
inlawrev-3310	1717	30	of	of	ADP
inlawrev-3310	1717	31	isbtc	isbtc	ADJ
inlawrev-3310	1717	32	regulations	regulation	NOUN
inlawrev-3310	1717	33	contained	contain	VERB
inlawrev-3310	1717	34	in	in	ADP
inlawrev-3310	1717	35	title	title	NOUN
inlawrev-3310	1717	36	50	50	NUM
inlawrev-3310	1717	37	,	,	PUNCT
inlawrev-3310	1717	38	sections	section	NOUN
inlawrev-3310	1717	39	2	2	NUM
inlawrev-3310	1717	40	-	-	SYM
inlawrev-3310	1717	41	1	1	NUM
inlawrev-3310	1717	42	-	-	SYM
inlawrev-3310	1717	43	1	1	NUM
inlawrev-3310	1717	44	to	to	ADP
inlawrev-3310	1717	45	2	2	NUM
inlawrev-3310	1717	46	-	-	SYM
inlawrev-3310	1717	47	13	13	NUM
inlawrev-3310	1717	48	-	-	PUNCT
inlawrev-3310	1717	49	5'^'^'^	5'^'^'^	NOUN
inlawrev-3310	1717	50	governed	govern	VERB
inlawrev-3310	1717	51	all	all	DET
inlawrev-3310	1717	52	real	real	ADJ
inlawrev-3310	1717	53	property	property	NOUN
inlawrev-3310	1717	54	assessments	assessment	NOUN
inlawrev-3310	1717	55	between	between	ADP
inlawrev-3310	1717	56	the	the	DET
inlawrev-3310	1717	57	1979	1979	NUM
inlawrev-3310	1717	58	general	general	ADJ
inlawrev-3310	1717	59	reassessment	reassessment	NOUN
inlawrev-3310	1717	60	and	and	CCONJ
inlawrev-3310	1717	61	the	the	DET
inlawrev-3310	1717	62	1989	1989	NUM
inlawrev-3310	1717	63	general	general	ADJ
inlawrev-3310	1717	64	reassessment	reassessment	NOUN
inlawrev-3310	1717	65	.	.	PUNCT
inlawrev-3310	1718	1	the	the	DET
inlawrev-3310	1718	2	indiana	indiana	PROPN
inlawrev-3310	1718	3	supreme	supreme	PROPN
inlawrev-3310	1718	4	court	court	PROPN
inlawrev-3310	1718	5	stated	state	VERB
inlawrev-3310	1718	6	title	title	NOUN
inlawrev-3310	1718	7	50	50	NUM
inlawrev-3310	1718	8	,	,	PUNCT
inlawrev-3310	1718	9	section	section	NOUN
inlawrev-3310	1718	10	2	2	NUM
inlawrev-3310	1718	11	-	-	SYM
inlawrev-3310	1718	12	2	2	NUM
inlawrev-3310	1718	13	-	-	SYM
inlawrev-3310	1718	14	6	6	NUM
inlawrev-3310	1718	15	of	of	ADP
inlawrev-3310	1718	16	the	the	DET
inlawrev-3310	1718	17	indiana	indiana	PROPN
inlawrev-3310	1718	18	administrative	administrative	PROPN
inlawrev-3310	1718	19	code	code	PROPN
inlawrev-3310	1718	20	guided	guide	VERB
inlawrev-3310	1718	21	assessors	assessor	NOUN
inlawrev-3310	1718	22	in	in	ADP
inlawrev-3310	1718	23	assigning	assign	VERB
inlawrev-3310	1718	24	a	a	DET
inlawrev-3310	1718	25	land	land	NOUN
inlawrev-3310	1718	26	"	"	PUNCT
inlawrev-3310	1718	27	type	type	NOUN
inlawrev-3310	1718	28	"	"	PUNCT
inlawrev-3310	1718	29	code	code	NOUN
inlawrev-3310	1718	30	to	to	ADP
inlawrev-3310	1718	31	a	a	DET
inlawrev-3310	1718	32	particular	particular	ADJ
inlawrev-3310	1718	33	parcel	parcel	NOUN
inlawrev-3310	1718	34	of	of	ADP
inlawrev-3310	1718	35	land	land	NOUN
inlawrev-3310	1718	36	between	between	ADP
inlawrev-3310	1718	37	the	the	DET
inlawrev-3310	1718	38	1979	1979	NUM
inlawrev-3310	1718	39	and	and	CCONJ
inlawrev-3310	1718	40	1989	1989	NUM
inlawrev-3310	1718	41	reassessments	reassessment	NOUN
inlawrev-3310	1718	42	.	.	PUNCT
inlawrev-3310	1719	1	'*^^	'*^^	PART
inlawrev-3310	1719	2	the	the	DET
inlawrev-3310	1719	3	1989	1989	NUM
inlawrev-3310	1719	4	and	and	CCONJ
inlawrev-3310	1719	5	1990	1990	NUM
inlawrev-3310	1719	6	assessments	assessment	NOUN
inlawrev-3310	1719	7	were	be	AUX
inlawrev-3310	1719	8	governed	govern	VERB
inlawrev-3310	1719	9	by	by	ADP
inlawrev-3310	1719	10	a	a	DET
inlawrev-3310	1719	11	revised	revise	VERB
inlawrev-3310	1719	12	set	set	NOUN
inlawrev-3310	1719	13	of	of	ADP
inlawrev-3310	1719	14	rules	rule	NOUN
inlawrev-3310	1719	15	.	.	PUNCT
inlawrev-3310	1720	1	"*^^	"*^^	NOUN
inlawrev-3310	1720	2	483	483	NUM
inlawrev-3310	1720	3	.	.	PUNCT
inlawrev-3310	1721	1	i	i	PRON
inlawrev-3310	1721	2	d.	d.	PROPN
inlawrev-3310	1721	3	(	(	PUNCT
inlawrev-3310	1721	4	citing	cite	VERB
inlawrev-3310	1721	5	ind	ind	NOUN
inlawrev-3310	1721	6	.	.	PUNCT
inlawrev-3310	1722	1	code	code	PROPN
inlawrev-3310	1722	2	§	§	PROPN
inlawrev-3310	1722	3	§	§	PROPN
inlawrev-3310	1722	4	6	6	NUM
inlawrev-3310	1722	5	-	-	SYM
inlawrev-3310	1722	6	1.1	1.1	NUM
inlawrev-3310	1722	7	-	-	PUNCT
inlawrev-3310	1722	8	31	31	NUM
inlawrev-3310	1722	9	-	-	SYM
inlawrev-3310	1722	10	1	1	NUM
inlawrev-3310	1722	11	to	to	ADP
inlawrev-3310	1722	12	-9	-9	PROPN
inlawrev-3310	1722	13	(	(	PUNCT
inlawrev-3310	1722	14	1993	1993	NUM
inlawrev-3310	1722	15	)	)	PUNCT
inlawrev-3310	1722	16	)	)	PUNCT
inlawrev-3310	1722	17	.	.	PUNCT
inlawrev-3310	1723	1	484	484	NUM
inlawrev-3310	1723	2	.	.	PUNCT
inlawrev-3310	1724	1	i	i	PRON
inlawrev-3310	1724	2	d.	d.	PROPN
inlawrev-3310	1724	3	(	(	PUNCT
inlawrev-3310	1724	4	citing	cite	VERB
inlawrev-3310	1724	5	ind	ind	NOUN
inlawrev-3310	1724	6	.	.	PUNCT
inlawrev-3310	1725	1	admin	admin	PROPN
inlawrev-3310	1725	2	.	.	PUNCT
inlawrev-3310	1725	3	code	code	PROPN
inlawrev-3310	1725	4	tit	tit	PROPN
inlawrev-3310	1725	5	.	.	PUNCT
inlawrev-3310	1726	1	50	50	NUM
inlawrev-3310	1726	2	,	,	PUNCT
inlawrev-3310	1726	3	rr	rr	NOUN
inlawrev-3310	1726	4	.	.	PROPN
inlawrev-3310	1727	1	2	2	NUM
inlawrev-3310	1727	2	-	-	SYM
inlawrev-3310	1727	3	1	1	NUM
inlawrev-3310	1727	4	-	-	SYM
inlawrev-3310	1727	5	1	1	NUM
inlawrev-3310	1727	6	to	to	ADP
inlawrev-3310	1727	7	2	2	NUM
inlawrev-3310	1727	8	-	-	SYM
inlawrev-3310	1727	9	13	13	NUM
inlawrev-3310	1727	10	-	-	SYM
inlawrev-3310	1727	11	5	5	NUM
inlawrev-3310	1727	12	(	(	PUNCT
inlawrev-3310	1727	13	1979	1979	NUM
inlawrev-3310	1727	14	ed	ed	NOUN
inlawrev-3310	1727	15	.	.	PROPN
inlawrev-3310	1727	16	,	,	PUNCT
inlawrev-3310	1727	17	repealed	repeal	VERB
inlawrev-3310	1727	18	1989	1989	NUM
inlawrev-3310	1727	19	)	)	PUNCT
inlawrev-3310	1727	20	)	)	PUNCT
inlawrev-3310	1727	21	.	.	PUNCT
inlawrev-3310	1728	1	485	485	NUM
inlawrev-3310	1728	2	.	.	PUNCT
inlawrev-3310	1729	1	it	it	PRON
inlawrev-3310	1729	2	was	be	AUX
inlawrev-3310	1729	3	promulgated	promulgate	VERB
inlawrev-3310	1729	4	as	as	SCONJ
inlawrev-3310	1729	5	follows	follow	VERB
inlawrev-3310	1729	6	:	:	PUNCT
inlawrev-3310	1729	7	type	type	NOUN
inlawrev-3310	1729	8	refers	refer	VERB
inlawrev-3310	1729	9	to	to	ADP
inlawrev-3310	1729	10	a	a	DET
inlawrev-3310	1729	11	one	one	NUM
inlawrev-3310	1729	12	digit	digit	NOUN
inlawrev-3310	1729	13	code	code	NOUN
inlawrev-3310	1729	14	denoting	denote	VERB
inlawrev-3310	1729	15	the	the	DET
inlawrev-3310	1729	16	classification	classification	NOUN
inlawrev-3310	1729	17	of	of	ADP
inlawrev-3310	1729	18	the	the	DET
inlawrev-3310	1729	19	parcel	parcel	NOUN
inlawrev-3310	1729	20	,	,	PUNCT
inlawrev-3310	1729	21	or	or	CCONJ
inlawrev-3310	1729	22	portion	portion	NOUN
inlawrev-3310	1729	23	thereof	thereof	ADV
inlawrev-3310	1729	24	,	,	PUNCT
inlawrev-3310	1729	25	according	accord	VERB
inlawrev-3310	1729	26	to	to	ADP
inlawrev-3310	1729	27	its	its	PRON
inlawrev-3310	1729	28	use	use	NOUN
inlawrev-3310	1729	29	.	.	PUNCT
inlawrev-3310	1730	1	in	in	ADP
inlawrev-3310	1730	2	entering	enter	VERB
inlawrev-3310	1730	3	acreage	acreage	ADJ
inlawrev-3310	1730	4	or	or	CCONJ
inlawrev-3310	1730	5	square	square	ADJ
inlawrev-3310	1730	6	footage	footage	NOUN
inlawrev-3310	1730	7	,	,	PUNCT
inlawrev-3310	1730	8	the	the	DET
inlawrev-3310	1730	9	following	follow	VERB
inlawrev-3310	1730	10	type	type	NOUN
inlawrev-3310	1730	11	codes	code	NOUN
inlawrev-3310	1730	12	apply	apply	VERB
inlawrev-3310	1730	13	:	:	PUNCT
inlawrev-3310	1730	14	enter	enter	VERB
inlawrev-3310	1730	15	1	1	NUM
inlawrev-3310	1730	16	primary	primary	ADJ
inlawrev-3310	1730	17	ind	ind	NOUN
inlawrev-3310	1730	18	/	/	SYM
inlawrev-3310	1730	19	comm	comm	NOUN
inlawrev-3310	1730	20	site	site	NOUN
inlawrev-3310	1730	21	to	to	PART
inlawrev-3310	1730	22	indicate	indicate	VERB
inlawrev-3310	1730	23	that	that	DET
inlawrev-3310	1730	24	portion	portion	NOUN
inlawrev-3310	1730	25	of	of	ADP
inlawrev-3310	1730	26	the	the	DET
inlawrev-3310	1730	27	land	land	NOUN
inlawrev-3310	1730	28	utilized	utilize	VERB
inlawrev-3310	1730	29	as	as	ADP
inlawrev-3310	1730	30	the	the	DET
inlawrev-3310	1730	31	primary	primary	ADJ
inlawrev-3310	1730	32	building	building	NOUN
inlawrev-3310	1730	33	site	site	NOUN
inlawrev-3310	1730	34	or	or	CCONJ
inlawrev-3310	1730	35	plant	plant	NOUN
inlawrev-3310	1730	36	site	site	NOUN
inlawrev-3310	1730	37	,	,	PUNCT
inlawrev-3310	1730	38	includingprimaryparking	includingprimaryparke	VERB
inlawrev-3310	1730	39	andyard	andyard	NOUN
inlawrev-3310	1730	40	storage	storage	NOUN
inlawrev-3310	1730	41	.	.	PUNCT
inlawrev-3310	1731	1	enter	enter	VERB
inlawrev-3310	1731	2	2	2	NUM
inlawrev-3310	1731	3	secondary	secondary	ADJ
inlawrev-3310	1731	4	ind	ind	NOUN
inlawrev-3310	1731	5	/	/	SYM
inlawrev-3310	1731	6	comm	comm	NOUN
inlawrev-3310	1731	7	site	site	NOUN
inlawrev-3310	1731	8	to	to	PART
inlawrev-3310	1731	9	indicate	indicate	VERB
inlawrev-3310	1731	10	that	that	DET
inlawrev-3310	1731	11	portion	portion	NOUN
inlawrev-3310	1731	12	of	of	ADP
inlawrev-3310	1731	13	the	the	DET
inlawrev-3310	1731	14	land	land	NOUN
inlawrev-3310	1731	15	utilized	utilize	VERB
inlawrev-3310	1731	16	for	for	ADP
inlawrev-3310	1731	17	uses	use	NOUN
inlawrev-3310	1731	18	which	which	PRON
inlawrev-3310	1731	19	are	be	AUX
inlawrev-3310	1731	20	"	"	PUNCT
inlawrev-3310	1731	21	secondary	secondary	ADJ
inlawrev-3310	1731	22	"	"	PUNCT
inlawrev-3310	1731	23	to	to	ADP
inlawrev-3310	1731	24	the	the	DET
inlawrev-3310	1731	25	primary	primary	ADJ
inlawrev-3310	1731	26	use	use	NOUN
inlawrev-3310	1731	27	and	and	CCONJ
inlawrev-3310	1731	28	,	,	PUNCT
inlawrev-3310	1731	29	therefore	therefore	ADV
inlawrev-3310	1731	30	,	,	PUNCT
inlawrev-3310	1731	31	require	require	VERB
inlawrev-3310	1731	32	individual	individual	ADJ
inlawrev-3310	1731	33	treatment	treatment	NOUN
inlawrev-3310	1731	34	.	.	PUNCT
inlawrev-3310	1732	1	use	use	VERB
inlawrev-3310	1732	2	subcodes	subcode	NOUN
inlawrev-3310	1732	3	.	.	PUNCT
inlawrev-3310	1732	4	.	.	PUNCT
inlawrev-3310	1732	5	.	.	PUNCT
inlawrev-3310	1733	1	(	(	PUNCT
inlawrev-3310	1733	2	21	21	NUM
inlawrev-3310	1733	3	)	)	PUNCT
inlawrev-3310	1733	4	/o	/o	PUNCT
inlawrev-3310	1733	5	indicate	indicate	VERB
inlawrev-3310	1733	6	that	that	SCONJ
inlawrev-3310	1733	7	the	the	DET
inlawrev-3310	1733	8	secondary	secondary	ADJ
inlawrev-3310	1733	9	use	use	NOUN
inlawrev-3310	1733	10	is	be	AUX
inlawrev-3310	1733	11	parking	parking	NOUN
inlawrev-3310	1733	12	;	;	PUNCT
inlawrev-3310	1733	13	generally	generally	ADV
inlawrev-3310	1733	14	applicable	applicable	ADJ
inlawrev-3310	1733	15	to	to	ADP
inlawrev-3310	1733	16	industrial	industrial	ADJ
inlawrev-3310	1733	17	operations	operation	NOUN
inlawrev-3310	1733	18	.	.	PUNCT
inlawrev-3310	1734	1	(	(	PUNCT
inlawrev-3310	1734	2	22	22	NUM
inlawrev-3310	1734	3	)	)	PUNCT
inlawrev-3310	1734	4	to	to	PART
inlawrev-3310	1734	5	indicate	indicate	VERB
inlawrev-3310	1734	6	that	that	SCONJ
inlawrev-3310	1734	7	the	the	DET
inlawrev-3310	1734	8	secondary	secondary	ADJ
inlawrev-3310	1734	9	use	use	NOUN
inlawrev-3310	1734	10	is	be	AUX
inlawrev-3310	1734	11	yard	yard	NOUN
inlawrev-3310	1734	12	storage	storage	NOUN
inlawrev-3310	1734	13	,	,	PUNCT
inlawrev-3310	1734	14	referring	refer	VERB
inlawrev-3310	1734	15	to	to	ADP
inlawrev-3310	1734	16	that	that	DET
inlawrev-3310	1734	17	portion	portion	NOUN
inlawrev-3310	1734	18	of	of	ADP
inlawrev-3310	1734	19	the	the	DET
inlawrev-3310	1734	20	land	land	NOUN
inlawrev-3310	1734	21	predominantly	predominantly	ADV
inlawrev-3310	1734	22	utilized	utilize	VERB
inlawrev-3310	1734	23	for	for	ADP
inlawrev-3310	1734	24	material	material	NOUN
inlawrev-3310	1734	25	and/or	and/or	CCONJ
inlawrev-3310	1734	26	product	product	NOUN
inlawrev-3310	1734	27	storage	storage	NOUN
inlawrev-3310	1734	28	;	;	PUNCT
inlawrev-3310	1734	29	generally	generally	ADV
inlawrev-3310	1734	30	applicable	applicable	ADJ
inlawrev-3310	1734	31	to	to	ADP
inlawrev-3310	1734	32	industrial	industrial	ADJ
inlawrev-3310	1734	33	operations	operation	NOUN
inlawrev-3310	1734	34	.	.	PUNCT
inlawrev-3310	1735	1	(	(	PUNCT
inlawrev-3310	1735	2	23	23	NUM
inlawrev-3310	1735	3	)	)	PUNCT
inlawrev-3310	1735	4	to	to	PART
inlawrev-3310	1735	5	indicate	indicate	VERB
inlawrev-3310	1735	6	the	the	DET
inlawrev-3310	1735	7	secondary	secondary	ADJ
inlawrev-3310	1735	8	use	use	NOUN
inlawrev-3310	1735	9	as	as	ADP
inlawrev-3310	1735	10	a	a	DET
inlawrev-3310	1735	11	dump	dump	NOUN
inlawrev-3310	1735	12	area	area	NOUN
inlawrev-3310	1735	13	,	,	PUNCT
inlawrev-3310	1735	14	referring	refer	VERB
inlawrev-3310	1735	15	to	to	ADP
inlawrev-3310	1735	16	that	that	DET
inlawrev-3310	1735	17	portion	portion	NOUN
inlawrev-3310	1735	18	of	of	ADP
inlawrev-3310	1735	19	the	the	DET
inlawrev-3310	1735	20	land	land	NOUN
inlawrev-3310	1735	21	predominantly	predominantly	ADV
inlawrev-3310	1735	22	utilized	utilize	VERB
inlawrev-3310	1735	23	for	for	ADP
inlawrev-3310	1735	24	refuse	refuse	NOUN
inlawrev-3310	1735	25	;	;	PUNCT
inlawrev-3310	1735	26	generally	generally	ADV
inlawrev-3310	1735	27	applicable	applicable	ADJ
inlawrev-3310	1735	28	to	to	ADP
inlawrev-3310	1735	29	industrial	industrial	ADJ
inlawrev-3310	1735	30	operations	operation	NOUN
inlawrev-3310	1735	31	.	.	PUNCT
inlawrev-3310	1736	1	enter	enter	VERB
inlawrev-3310	1736	2	3	3	NUM
inlawrev-3310	1736	3	undeveloped	undeveloped	ADJ
inlawrev-3310	1736	4	to	to	PART
inlawrev-3310	1736	5	indicate	indicate	VERB
inlawrev-3310	1736	6	that	that	DET
inlawrev-3310	1736	7	portion	portion	NOUN
inlawrev-3310	1736	8	of	of	ADP
inlawrev-3310	1736	9	land	land	NOUN
inlawrev-3310	1736	10	which	which	PRON
inlawrev-3310	1736	11	is	be	AUX
inlawrev-3310	1736	12	unused	unused	ADJ
inlawrev-3310	1736	13	but	but	CCONJ
inlawrev-3310	1736	14	which	which	PRON
inlawrev-3310	1736	15	is	be	AUX
inlawrev-3310	1736	16	capable	capable	ADJ
inlawrev-3310	1736	17	of	of	ADP
inlawrev-3310	1736	18	being	be	AUX
inlawrev-3310	1736	19	used	use	VERB
inlawrev-3310	1736	20	.	.	PUNCT
inlawrev-3310	1737	1	i	i	PRON
inlawrev-3310	1737	2	d.	d.	PROPN
inlawrev-3310	1737	3	at	at	ADP
inlawrev-3310	1737	4	884	884	NUM
inlawrev-3310	1737	5	-	-	SYM
inlawrev-3310	1737	6	85	85	NUM
inlawrev-3310	1737	7	(	(	PUNCT
inlawrev-3310	1737	8	quoting	quote	VERB
inlawrev-3310	1737	9	ind	ind	NOUN
inlawrev-3310	1737	10	.	.	PUNCT
inlawrev-3310	1738	1	admin	admin	PROPN
inlawrev-3310	1738	2	.	.	PUNCT
inlawrev-3310	1738	3	code	code	PROPN
inlawrev-3310	1738	4	tit	tit	PROPN
inlawrev-3310	1738	5	.	.	PUNCT
inlawrev-3310	1739	1	50	50	NUM
inlawrev-3310	1739	2	,	,	PUNCT
inlawrev-3310	1739	3	r	r	NOUN
inlawrev-3310	1739	4	2	2	NUM
inlawrev-3310	1739	5	-	-	SYM
inlawrev-3310	1739	6	2	2	NUM
inlawrev-3310	1739	7	-	-	SYM
inlawrev-3310	1739	8	6	6	NUM
inlawrev-3310	1739	9	(	(	PUNCT
inlawrev-3310	1739	10	1979	1979	NUM
inlawrev-3310	1739	11	(	(	PUNCT
inlawrev-3310	1739	12	emphasis	emphasis	NOUN
inlawrev-3310	1739	13	added	add	VERB
inlawrev-3310	1739	14	)	)	PUNCT
inlawrev-3310	1739	15	)	)	PUNCT
inlawrev-3310	1739	16	.	.	PUNCT
inlawrev-3310	1740	1	486	486	NUM
inlawrev-3310	1740	2	.	.	PUNCT
inlawrev-3310	1741	1	the	the	DET
inlawrev-3310	1741	2	regulation	regulation	NOUN
inlawrev-3310	1741	3	contained	contain	VERB
inlawrev-3310	1741	4	in	in	ADP
inlawrev-3310	1741	5	ind	ind	NOUN
inlawrev-3310	1741	6	.	.	PUNCT
inlawrev-3310	1742	1	admin	admin	PROPN
inlawrev-3310	1742	2	.	.	PUNCT
inlawrev-3310	1742	3	code	code	PROPN
inlawrev-3310	1742	4	tit	tit	PROPN
inlawrev-3310	1742	5	.	.	PUNCT
inlawrev-3310	1743	1	50	50	NUM
inlawrev-3310	1743	2	,	,	PUNCT
inlawrev-3310	1743	3	r	r	NOUN
inlawrev-3310	1743	4	2	2	NUM
inlawrev-3310	1743	5	-	-	SYM
inlawrev-3310	1743	6	2	2	NUM
inlawrev-3310	1743	7	-	-	SYM
inlawrev-3310	1743	8	6	6	NUM
inlawrev-3310	1743	9	(	(	PUNCT
inlawrev-3310	1743	10	"	"	PUNCT
inlawrev-3310	1743	11	1989	1989	NUM
inlawrev-3310	1743	12	version	version	NOUN
inlawrev-3310	1743	13	"	"	PUNCT
inlawrev-3310	1743	14	)	)	PUNCT
inlawrev-3310	1743	15	was	be	AUX
inlawrev-3310	1743	16	updated	update	VERB
inlawrev-3310	1743	17	and	and	CCONJ
inlawrev-3310	1743	18	promulgated	promulgate	VERB
inlawrev-3310	1743	19	as	as	SCONJ
inlawrev-3310	1743	20	follows	follow	VERB
inlawrev-3310	1743	21	:	:	PUNCT
inlawrev-3310	1743	22	"	"	PUNCT
inlawrev-3310	1743	23	land	land	NOUN
inlawrev-3310	1743	24	type	type	NOUN
inlawrev-3310	1743	25	"	"	PUNCT
inlawrev-3310	1743	26	refers	refer	VERB
inlawrev-3310	1743	27	to	to	ADP
inlawrev-3310	1743	28	a	a	DET
inlawrev-3310	1743	29	code	code	NOUN
inlawrev-3310	1743	30	that	that	PRON
inlawrev-3310	1743	31	denotes	denote	VERB
inlawrev-3310	1743	32	the	the	DET
inlawrev-3310	1743	33	classification	classification	NOUN
inlawrev-3310	1743	34	of	of	ADP
inlawrev-3310	1743	35	all	all	PRON
inlawrev-3310	1743	36	or	or	CCONJ
inlawrev-3310	1743	37	part	part	NOUN
inlawrev-3310	1743	38	of	of	ADP
inlawrev-3310	1743	39	the	the	DET
inlawrev-3310	1743	40	parcel	parcel	NOUN
inlawrev-3310	1743	41	according	accord	VERB
inlawrev-3310	1743	42	to	to	ADP
inlawrev-3310	1743	43	its	its	PRON
inlawrev-3310	1743	44	use	use	NOUN
inlawrev-3310	1743	45	.	.	PUNCT
inlawrev-3310	1744	1	the	the	DET
inlawrev-3310	1744	2	following	follow	VERB
inlawrev-3310	1744	3	codes	code	NOUN
inlawrev-3310	1744	4	apply	apply	VERB
inlawrev-3310	1744	5	to	to	ADP
inlawrev-3310	1744	6	the	the	DET
inlawrev-3310	1744	7	entry	entry	NOUN
inlawrev-3310	1744	8	of	of	ADP
inlawrev-3310	1744	9	acreage	acreage	ADJ
inlawrev-3310	1744	10	or	or	CCONJ
inlawrev-3310	1744	11	square	square	ADJ
inlawrev-3310	1744	12	footage	footage	NOUN
inlawrev-3310	1744	13	:	:	PUNCT
inlawrev-3310	1744	14	836	836	NUM
inlawrev-3310	1744	15	indiana	indiana	PROPN
inlawrev-3310	1744	16	law	law	NOUN
inlawrev-3310	1744	17	review	review	NOUN
inlawrev-3310	1744	18	[	[	X
inlawrev-3310	1744	19	vol	vol	NOUN
inlawrev-3310	1744	20	.	.	NOUN
inlawrev-3310	1744	21	3	3	NUM
inlawrev-3310	1744	22	1	1	NUM
inlawrev-3310	1744	23	:	:	SYM
inlawrev-3310	1744	24	781	781	NUM
inlawrev-3310	1744	25	in	in	ADP
inlawrev-3310	1744	26	april	april	PROPN
inlawrev-3310	1744	27	of	of	ADP
inlawrev-3310	1744	28	1989	1989	NUM
inlawrev-3310	1744	29	the	the	DET
inlawrev-3310	1744	30	state	state	NOUN
inlawrev-3310	1744	31	board	board	PROPN
inlawrev-3310	1744	32	issued	issue	VERB
inlawrev-3310	1744	33	reassessment	reassessment	NOUN
inlawrev-3310	1744	34	bulletin	bulletin	NOUN
inlawrev-3310	1744	35	ro-33	ro-33	PUNCT
inlawrev-3310	1744	36	(	(	PUNCT
inlawrev-3310	1744	37	"	"	PUNCT
inlawrev-3310	1744	38	ro-33	ro-33	ADJ
inlawrev-3310	1744	39	"	"	PUNCT
inlawrev-3310	1744	40	)	)	PUNCT
inlawrev-3310	1744	41	which	which	PRON
inlawrev-3310	1744	42	provided	provide	VERB
inlawrev-3310	1744	43	in	in	ADP
inlawrev-3310	1744	44	part	part	NOUN
inlawrev-3310	1744	45	:	:	PUNCT
inlawrev-3310	1744	46	the	the	DET
inlawrev-3310	1744	47	state	state	PROPN
inlawrev-3310	1744	48	board	board	PROPN
inlawrev-3310	1744	49	of	of	ADP
inlawrev-3310	1744	50	tax	tax	NOUN
inlawrev-3310	1744	51	commissioners	commissioner	NOUN
inlawrev-3310	1744	52	has	have	AUX
inlawrev-3310	1744	53	defined	define	VERB
inlawrev-3310	1744	54	that	that	SCONJ
inlawrev-3310	1744	55	the	the	DET
inlawrev-3310	1744	56	primary	primary	ADJ
inlawrev-3310	1744	57	building	building	NOUN
inlawrev-3310	1744	58	or	or	CCONJ
inlawrev-3310	1744	59	plant	plant	NOUN
inlawrev-3310	1744	60	site	site	NOUN
inlawrev-3310	1744	61	would	would	AUX
inlawrev-3310	1744	62	be	be	AUX
inlawrev-3310	1744	63	land	land	NOUN
inlawrev-3310	1744	64	utilized	utilize	VERB
inlawrev-3310	1744	65	as	as	SCONJ
inlawrev-3310	1744	66	follows	follow	VERB
inlawrev-3310	1744	67	:	:	PUNCT
inlawrev-3310	1744	68	1	1	X
inlawrev-3310	1744	69	)	)	PUNCT
inlawrev-3310	1744	70	the	the	DET
inlawrev-3310	1744	71	portion	portion	NOUN
inlawrev-3310	1744	72	of	of	ADP
inlawrev-3310	1744	73	land	land	NOUN
inlawrev-3310	1744	74	located	locate	VERB
inlawrev-3310	1744	75	under	under	ADP
inlawrev-3310	1744	76	the	the	DET
inlawrev-3310	1744	77	buildings	building	NOUN
inlawrev-3310	1744	78	.	.	PUNCT
inlawrev-3310	1745	1	2	2	X
inlawrev-3310	1745	2	)	)	PUNCT
inlawrev-3310	1745	3	the	the	DET
inlawrev-3310	1745	4	portion	portion	NOUN
inlawrev-3310	1745	5	ofthe	ofthe	VERB
inlawrev-3310	1745	6	land	land	NOUN
inlawrev-3310	1745	7	usedforprimary	usedforprimary	ADJ
inlawrev-3310	1745	8	parking	parking	NOUN
inlawrev-3310	1745	9	areas	area	NOUN
inlawrev-3310	1745	10	.	.	PUNCT
inlawrev-3310	1746	1	3	3	X
inlawrev-3310	1746	2	)	)	PUNCT
inlawrev-3310	1746	3	the	the	DET
inlawrev-3310	1746	4	portion	portion	NOUN
inlawrev-3310	1746	5	of	of	ADP
inlawrev-3310	1746	6	land	land	NOUN
inlawrev-3310	1746	7	used	use	VERB
inlawrev-3310	1746	8	as	as	ADP
inlawrev-3310	1746	9	roadways	roadway	NOUN
inlawrev-3310	1746	10	.	.	PUNCT
inlawrev-3310	1747	1	4	4	X
inlawrev-3310	1747	2	)	)	PUNCT
inlawrev-3310	1747	3	the	the	DET
inlawrev-3310	1747	4	portion	portion	NOUN
inlawrev-3310	1747	5	of	of	ADP
inlawrev-3310	1747	6	land	land	NOUN
inlawrev-3310	1747	7	used	use	VERB
inlawrev-3310	1747	8	as	as	ADP
inlawrev-3310	1747	9	primary	primary	ADJ
inlawrev-3310	1747	10	yard	yard	NOUN
inlawrev-3310	1747	11	storage	storage	NOUN
inlawrev-3310	1747	12	.	.	PUNCT
inlawrev-3310	1748	1	"	"	PUNCT
inlawrev-3310	1748	2	^^^	^^^	ADP
inlawrev-3310	1748	3	the	the	DET
inlawrev-3310	1748	4	indiana	indiana	PROPN
inlawrev-3310	1748	5	supreme	supreme	PROPN
inlawrev-3310	1748	6	court	court	PROPN
inlawrev-3310	1748	7	observed	observe	VERB
inlawrev-3310	1748	8	that	that	SCONJ
inlawrev-3310	1748	9	a	a	DET
inlawrev-3310	1748	10	comparison	comparison	NOUN
inlawrev-3310	1748	11	of	of	ADP
inlawrev-3310	1748	12	the	the	DET
inlawrev-3310	1748	13	1979	1979	NUM
inlawrev-3310	1748	14	version	version	NOUN
inlawrev-3310	1748	15	with	with	ADP
inlawrev-3310	1748	16	the	the	DET
inlawrev-3310	1748	17	1989	1989	NUM
inlawrev-3310	1748	18	version	version	NOUN
inlawrev-3310	1748	19	revealed	reveal	VERB
inlawrev-3310	1748	20	that	that	SCONJ
inlawrev-3310	1748	21	the	the	DET
inlawrev-3310	1748	22	1989	1989	NUM
inlawrev-3310	1748	23	version	version	NOUN
inlawrev-3310	1748	24	did	do	AUX
inlawrev-3310	1748	25	not	not	PART
inlawrev-3310	1748	26	include	include	VERB
inlawrev-3310	1748	27	the	the	DET
inlawrev-3310	1748	28	specific	specific	ADJ
inlawrev-3310	1748	29	language	language	NOUN
inlawrev-3310	1748	30	indicating	indicate	VERB
inlawrev-3310	1748	31	that	that	SCONJ
inlawrev-3310	1748	32	primary	primary	ADJ
inlawrev-3310	1748	33	site	site	NOUN
inlawrev-3310	1748	34	"	"	PUNCT
inlawrev-3310	1748	35	includ[es	includ[es	PROPN
inlawrev-3310	1748	36	]	]	PUNCT
inlawrev-3310	1748	37	primary	primary	ADJ
inlawrev-3310	1748	38	parking	parking	NOUN
inlawrev-3310	1748	39	and	and	CCONJ
inlawrev-3310	1748	40	yard	yard	NOUN
inlawrev-3310	1748	41	storage	storage	NOUN
inlawrev-3310	1748	42	.	.	PUNCT
inlawrev-3310	1749	1	'"*^^	'"*^^	VERB
inlawrev-3310	1749	2	however	however	ADV
inlawrev-3310	1749	3	,	,	PUNCT
inlawrev-3310	1749	4	ro-33	ro-33	PUNCT
inlawrev-3310	1749	5	clarified	clarify	VERB
inlawrev-3310	1749	6	that	that	SCONJ
inlawrev-3310	1749	7	ambiguity	ambiguity	NOUN
inlawrev-3310	1749	8	.	.	PUNCT
inlawrev-3310	1750	1	therefore	therefore	ADV
inlawrev-3310	1750	2	,	,	PUNCT
inlawrev-3310	1750	3	the	the	DET
inlawrev-3310	1750	4	indiana	indiana	PROPN
inlawrev-3310	1750	5	supreme	supreme	PROPN
inlawrev-3310	1750	6	court	court	PROPN
inlawrev-3310	1750	7	concluded	conclude	VERB
inlawrev-3310	1750	8	that	that	SCONJ
inlawrev-3310	1750	9	the	the	DET
inlawrev-3310	1750	10	issue	issue	NOUN
inlawrev-3310	1750	11	before	before	ADP
inlawrev-3310	1750	12	the	the	DET
inlawrev-3310	1750	13	indiana	indiana	PROPN
inlawrev-3310	1750	14	supreme	supreme	PROPN
inlawrev-3310	1750	15	court	court	PROPN
inlawrev-3310	1750	16	was	be	AUX
inlawrev-3310	1750	17	whether	whether	SCONJ
inlawrev-3310	1750	18	,	,	PUNCT
inlawrev-3310	1750	19	under	under	ADP
inlawrev-3310	1750	20	title	title	NOUN
inlawrev-3310	1750	21	50	50	NUM
inlawrev-3310	1750	22	,	,	PUNCT
inlawrev-3310	1750	23	section	section	NOUN
inlawrev-3310	1750	24	2	2	NUM
inlawrev-3310	1750	25	-	-	SYM
inlawrev-3310	1750	26	1	1	NUM
inlawrev-3310	1750	27	-	-	PUNCT
inlawrev-3310	1750	28	4	4	NUM
inlawrev-3310	1750	29	-	-	SYM
inlawrev-3310	1750	30	2	2	NUM
inlawrev-3310	1750	31	of	of	ADP
inlawrev-3310	1750	32	the	the	DET
inlawrev-3310	1750	33	indiana	indiana	PROPN
inlawrev-3310	1750	34	administrative	administrative	PROPN
inlawrev-3310	1750	35	code	code	PROPN
inlawrev-3310	1750	36	,	,	PUNCT
inlawrev-3310	1750	37	paved	pave	VERB
inlawrev-3310	1750	38	parking	parking	NOUN
inlawrev-3310	1750	39	areas	area	NOUN
inlawrev-3310	1750	40	could	could	AUX
inlawrev-3310	1750	41	be	be	AUX
inlawrev-3310	1750	42	assessed	assess	VERB
inlawrev-3310	1750	43	in	in	ADP
inlawrev-3310	1750	44	1989	1989	NUM
inlawrev-3310	1750	45	and	and	CCONJ
inlawrev-3310	1750	46	1990	1990	NUM
inlawrev-3310	1750	47	as	as	ADP
inlawrev-3310	1750	48	secondary	secondary	ADJ
inlawrev-3310	1750	49	only	only	ADV
inlawrev-3310	1750	50	(	(	PUNCT
inlawrev-3310	1750	51	as	as	SCONJ
inlawrev-3310	1750	52	the	the	DET
inlawrev-3310	1750	53	indiana	indiana	PROPN
inlawrev-3310	1750	54	tax	tax	PROPN
inlawrev-3310	1750	55	court	court	NOUN
inlawrev-3310	1750	56	had	have	AUX
inlawrev-3310	1750	57	concluded	conclude	VERB
inlawrev-3310	1750	58	)	)	PUNCT
inlawrev-3310	1750	59	or	or	CCONJ
inlawrev-3310	1750	60	as	as	ADP
inlawrev-3310	1750	61	either	either	CCONJ
inlawrev-3310	1750	62	primary	primary	ADJ
inlawrev-3310	1750	63	or	or	CCONJ
inlawrev-3310	1750	64	secondary	secondary	ADJ
inlawrev-3310	1750	65	(	(	PUNCT
inlawrev-3310	1750	66	as	as	ADP
inlawrev-3310	1750	67	the	the	DET
inlawrev-3310	1750	68	isbtc	isbtc	ADJ
inlawrev-3310	1750	69	contended)."^	contended)."^	NOUN
inlawrev-3310	1750	70	'	'	PUNCT
inlawrev-3310	1750	71	in	in	ADP
inlawrev-3310	1750	72	examining	examine	VERB
inlawrev-3310	1750	73	the	the	DET
inlawrev-3310	1750	74	applicable	applicable	ADJ
inlawrev-3310	1750	75	regulations	regulation	NOUN
inlawrev-3310	1750	76	,	,	PUNCT
inlawrev-3310	1750	77	the	the	DET
inlawrev-3310	1750	78	indiana	indiana	PROPN
inlawrev-3310	1750	79	supreme	supreme	PROPN
inlawrev-3310	1750	80	court	court	PROPN
inlawrev-3310	1750	81	determined	determine	VERB
inlawrev-3310	1750	82	that	that	SCONJ
inlawrev-3310	1750	83	there	there	PRON
inlawrev-3310	1750	84	was	be	VERB
inlawrev-3310	1750	85	nothing	nothing	PRON
inlawrev-3310	1750	86	in	in	ADP
inlawrev-3310	1750	87	the	the	DET
inlawrev-3310	1750	88	administrative	administrative	PROPN
inlawrev-3310	1750	89	code	code	NOUN
inlawrev-3310	1750	90	which	which	PRON
inlawrev-3310	1750	91	required	require	VERB
inlawrev-3310	1750	92	that	that	SCONJ
inlawrev-3310	1750	93	parking	parking	NOUN
inlawrev-3310	1750	94	be	be	AUX
inlawrev-3310	1750	95	classified	classify	VERB
inlawrev-3310	1750	96	only	only	ADV
inlawrev-3310	1750	97	as	as	ADP
inlawrev-3310	1750	98	secondary	secondary	ADJ
inlawrev-3310	1750	99	.''^^	.''^^	NOUN
inlawrev-3310	1751	1	the	the	DET
inlawrev-3310	1751	2	court	court	NOUN
inlawrev-3310	1751	3	observed	observe	VERB
inlawrev-3310	1751	4	that	that	SCONJ
inlawrev-3310	1751	5	the	the	DET
inlawrev-3310	1751	6	isbtc	isbtc	NOUN
inlawrev-3310	1751	7	promulgated	promulgate	VERB
inlawrev-3310	1751	8	the	the	DET
inlawrev-3310	1751	9	section	section	NOUN
inlawrev-3310	1751	10	of	of	ADP
inlawrev-3310	1751	11	the	the	DET
inlawrev-3310	1751	12	administrative	administrative	PROPN
inlawrev-3310	1751	13	code	code	PROPN
inlawrev-3310	1751	14	and	and	CCONJ
inlawrev-3310	1751	15	interpreted	interpret	VERB
inlawrev-3310	1751	16	the	the	DET
inlawrev-3310	1751	17	regulation	regulation	NOUN
inlawrev-3310	1751	18	to	to	PART
inlawrev-3310	1751	19	permit	permit	VERB
inlawrev-3310	1751	20	land	land	NOUN
inlawrev-3310	1751	21	used	use	VERB
inlawrev-3310	1751	22	for	for	ADP
inlawrev-3310	1751	23	parking	parking	NOUN
inlawrev-3310	1751	24	to	to	PART
inlawrev-3310	1751	25	be	be	AUX
inlawrev-3310	1751	26	treated	treat	VERB
inlawrev-3310	1751	27	as	as	ADP
inlawrev-3310	1751	28	primary	primary	ADJ
inlawrev-3310	1751	29	or	or	CCONJ
inlawrev-3310	1751	30	secondary	secondary	ADJ
inlawrev-3310	1751	31	depending	depend	VERB
inlawrev-3310	1751	32	enter	enter	VERB
inlawrev-3310	1751	33	"	"	PUNCT
inlawrev-3310	1751	34	1	1	NUM
inlawrev-3310	1751	35	"	"	PUNCT
inlawrev-3310	1751	36	to	to	PART
inlawrev-3310	1751	37	indicate	indicate	VERB
inlawrev-3310	1751	38	"	"	PUNCT
inlawrev-3310	1751	39	primary	primary	ADJ
inlawrev-3310	1751	40	ind	ind	NOUN
inlawrev-3310	1751	41	/	/	SYM
inlawrev-3310	1751	42	comm	comm	NOUN
inlawrev-3310	1751	43	site	site	NOUN
inlawrev-3310	1751	44	"	"	PUNCT
inlawrev-3310	1751	45	which	which	PRON
inlawrev-3310	1751	46	is	be	AUX
inlawrev-3310	1751	47	the	the	DET
inlawrev-3310	1751	48	portion	portion	NOUN
inlawrev-3310	1751	49	of	of	ADP
inlawrev-3310	1751	50	the	the	DET
inlawrev-3310	1751	51	land	land	NOUN
inlawrev-3310	1751	52	utilized	utilize	VERB
inlawrev-3310	1751	53	as	as	ADP
inlawrev-3310	1751	54	the	the	DET
inlawrev-3310	1751	55	primary	primary	ADJ
inlawrev-3310	1751	56	building	building	NOUN
inlawrev-3310	1751	57	site	site	NOUN
inlawrev-3310	1751	58	or	or	CCONJ
inlawrev-3310	1751	59	plant	plant	NOUN
inlawrev-3310	1751	60	site	site	NOUN
inlawrev-3310	1751	61	.	.	PUNCT
inlawrev-3310	1752	1	enter	enter	VERB
inlawrev-3310	1752	2	"	"	PUNCT
inlawrev-3310	1752	3	2	2	NUM
inlawrev-3310	1752	4	"	"	PUNCT
inlawrev-3310	1752	5	to	to	PART
inlawrev-3310	1752	6	indicate	indicate	VERB
inlawrev-3310	1752	7	"	"	PUNCT
inlawrev-3310	1752	8	secondary	secondary	ADJ
inlawrev-3310	1752	9	ind	ind	NOUN
inlawrev-3310	1752	10	/	/	SYM
inlawrev-3310	1752	11	comm	comm	NOUN
inlawrev-3310	1752	12	site	site	NOUN
inlawrev-3310	1752	13	,	,	PUNCT
inlawrev-3310	1752	14	"	"	PUNCT
inlawrev-3310	1752	15	which	which	PRON
inlawrev-3310	1752	16	is	be	AUX
inlawrev-3310	1752	17	the	the	DET
inlawrev-3310	1752	18	portion	portion	NOUN
inlawrev-3310	1752	19	of	of	ADP
inlawrev-3310	1752	20	the	the	DET
inlawrev-3310	1752	21	land	land	NOUN
inlawrev-3310	1752	22	utilized	utilize	VERB
inlawrev-3310	1752	23	for	for	ADP
inlawrev-3310	1752	24	uses	use	NOUN
inlawrev-3310	1752	25	which	which	PRON
inlawrev-3310	1752	26	are	be	AUX
inlawrev-3310	1752	27	secondary	secondary	ADJ
inlawrev-3310	1752	28	to	to	ADP
inlawrev-3310	1752	29	the	the	DET
inlawrev-3310	1752	30	primary	primary	ADJ
inlawrev-3310	1752	31	use	use	NOUN
inlawrev-3310	1752	32	and	and	CCONJ
inlawrev-3310	1752	33	,	,	PUNCT
inlawrev-3310	1752	34	therefore	therefore	ADV
inlawrev-3310	1752	35	,	,	PUNCT
inlawrev-3310	1752	36	require	require	VERB
inlawrev-3310	1752	37	individual	individual	ADJ
inlawrev-3310	1752	38	treatment	treatment	NOUN
inlawrev-3310	1752	39	.	.	PUNCT
inlawrev-3310	1753	1	use	use	VERB
inlawrev-3310	1753	2	the	the	DET
inlawrev-3310	1753	3	following	follow	VERB
inlawrev-3310	1753	4	subcodes	subcode	NOUN
inlawrev-3310	1753	5	,	,	PUNCT
inlawrev-3310	1753	6	which	which	PRON
inlawrev-3310	1753	7	generally	generally	ADV
inlawrev-3310	1753	8	apply	apply	VERB
inlawrev-3310	1753	9	to	to	ADP
inlawrev-3310	1753	10	industrial	industrial	ADJ
inlawrev-3310	1753	11	operations	operation	NOUN
inlawrev-3310	1753	12	:	:	PUNCT
inlawrev-3310	1753	13	"	"	PUNCT
inlawrev-3310	1753	14	21	21	NUM
inlawrev-3310	1753	15	"	"	PUNCT
inlawrev-3310	1753	16	to	to	PART
inlawrev-3310	1753	17	indicate	indicate	VERB
inlawrev-3310	1753	18	that	that	SCONJ
inlawrev-3310	1753	19	the	the	DET
inlawrev-3310	1753	20	secondary	secondary	ADJ
inlawrev-3310	1753	21	use	use	NOUN
inlawrev-3310	1753	22	is	be	AUX
inlawrev-3310	1753	23	parking	park	VERB
inlawrev-3310	1753	24	"	"	PUNCT
inlawrev-3310	1753	25	22	22	NUM
inlawrev-3310	1753	26	"	"	PUNCT
inlawrev-3310	1753	27	to	to	PART
inlawrev-3310	1753	28	indicate	indicate	VERB
inlawrev-3310	1753	29	that	that	SCONJ
inlawrev-3310	1753	30	the	the	DET
inlawrev-3310	1753	31	secondary	secondary	ADJ
inlawrev-3310	1753	32	use	use	NOUN
inlawrev-3310	1753	33	is	be	AUX
inlawrev-3310	1753	34	yard	yard	NOUN
inlawrev-3310	1753	35	storage	storage	NOUN
inlawrev-3310	1753	36	,	,	PUNCT
inlawrev-3310	1753	37	referring	refer	VERB
inlawrev-3310	1753	38	to	to	ADP
inlawrev-3310	1753	39	that	that	DET
inlawrev-3310	1753	40	portion	portion	NOUN
inlawrev-3310	1753	41	of	of	ADP
inlawrev-3310	1753	42	the	the	DET
inlawrev-3310	1753	43	land	land	NOUN
inlawrev-3310	1753	44	predominantly	predominantly	ADV
inlawrev-3310	1753	45	utilized	utilize	VERB
inlawrev-3310	1753	46	for	for	ADP
inlawrev-3310	1753	47	material	material	NOUN
inlawrev-3310	1753	48	or	or	CCONJ
inlawrev-3310	1753	49	product	product	NOUN
inlawrev-3310	1753	50	storage	storage	NOUN
inlawrev-3310	1753	51	"	"	PUNCT
inlawrev-3310	1753	52	23	23	NUM
inlawrev-3310	1753	53	"	"	PUNCT
inlawrev-3310	1753	54	to	to	PART
inlawrev-3310	1753	55	indicate	indicate	VERB
inlawrev-3310	1753	56	the	the	DET
inlawrev-3310	1753	57	secondary	secondary	ADJ
inlawrev-3310	1753	58	use	use	NOUN
inlawrev-3310	1753	59	as	as	ADP
inlawrev-3310	1753	60	a	a	DET
inlawrev-3310	1753	61	dump	dump	NOUN
inlawrev-3310	1753	62	area	area	NOUN
inlawrev-3310	1753	63	,	,	PUNCT
inlawrev-3310	1753	64	referring	refer	VERB
inlawrev-3310	1753	65	to	to	ADP
inlawrev-3310	1753	66	that	that	DET
inlawrev-3310	1753	67	portion	portion	NOUN
inlawrev-3310	1753	68	of	of	ADP
inlawrev-3310	1753	69	the	the	DET
inlawrev-3310	1753	70	land	land	NOUN
inlawrev-3310	1753	71	predominantly	predominantly	ADV
inlawrev-3310	1753	72	utilized	utilize	VERB
inlawrev-3310	1753	73	for	for	ADP
inlawrev-3310	1753	74	refuse	refuse	ADV
inlawrev-3310	1753	75	enter	enter	VERB
inlawrev-3310	1753	76	"	"	PUNCT
inlawrev-3310	1753	77	3	3	NUM
inlawrev-3310	1753	78	"	"	PUNCT
inlawrev-3310	1753	79	to	to	PART
inlawrev-3310	1753	80	indicate	indicate	VERB
inlawrev-3310	1753	81	"	"	PUNCT
inlawrev-3310	1753	82	undeveloped	undeveloped	ADJ
inlawrev-3310	1753	83	"	"	PUNCT
inlawrev-3310	1753	84	,	,	PUNCT
inlawrev-3310	1753	85	which	which	PRON
inlawrev-3310	1753	86	is	be	AUX
inlawrev-3310	1753	87	the	the	DET
inlawrev-3310	1753	88	portion	portion	NOUN
inlawrev-3310	1753	89	of	of	ADP
inlawrev-3310	1753	90	land	land	NOUN
inlawrev-3310	1753	91	that	that	PRON
inlawrev-3310	1753	92	is	be	AUX
inlawrev-3310	1753	93	usable	usable	ADJ
inlawrev-3310	1753	94	but	but	CCONJ
inlawrev-3310	1753	95	is	be	AUX
inlawrev-3310	1753	96	unused	unused	ADJ
inlawrev-3310	1753	97	.	.	PUNCT
inlawrev-3310	1754	1	two	two	NUM
inlawrev-3310	1754	2	market	market	NOUN
inlawrev-3310	1754	3	square	square	NOUN
inlawrev-3310	1754	4	,	,	PUNCT
inlawrev-3310	1754	5	679	679	NUM
inlawrev-3310	1754	6	n.e.2d	n.e.2d	NOUN
inlawrev-3310	1754	7	at	at	ADP
inlawrev-3310	1754	8	885	885	NUM
inlawrev-3310	1754	9	.	.	PUNCT
inlawrev-3310	1754	10	487	487	NUM
inlawrev-3310	1754	11	.	.	PUNCT
inlawrev-3310	1755	1	i	i	PRON
inlawrev-3310	1755	2	d.	d.	PROPN
inlawrev-3310	1755	3	488	488	NUM
inlawrev-3310	1755	4	.	.	PUNCT
inlawrev-3310	1756	1	i	i	PRON
inlawrev-3310	1756	2	d.	d.	PROPN
inlawrev-3310	1756	3	489	489	NUM
inlawrev-3310	1756	4	.	.	PUNCT
inlawrev-3310	1757	1	i	i	PRON
inlawrev-3310	1757	2	d	d	PROPN
inlawrev-3310	1757	3	490	490	NUM
inlawrev-3310	1757	4	.	.	PUNCT
inlawrev-3310	1758	1	i	i	PRON
inlawrev-3310	1758	2	d	d	PROPN
inlawrev-3310	1758	3	at	at	ADP
inlawrev-3310	1758	4	886	886	NUM
inlawrev-3310	1758	5	.	.	PUNCT
inlawrev-3310	1759	1	1998	1998	NUM
inlawrev-3310	1759	2	]	]	PUNCT
inlawrev-3310	1759	3	taxation	taxation	NOUN
inlawrev-3310	1759	4	837	837	NUM
inlawrev-3310	1759	5	upon	upon	SCONJ
inlawrev-3310	1759	6	its	its	PRON
inlawrev-3310	1759	7	use	use	NOUN
inlawrev-3310	1759	8	.	.	PUNCT
inlawrev-3310	1760	1	further	far	ADV
inlawrev-3310	1760	2	,	,	PUNCT
inlawrev-3310	1760	3	the	the	DET
inlawrev-3310	1760	4	isbtc	isbtc	NOUN
inlawrev-3310	1760	5	's	's	PART
inlawrev-3310	1760	6	interpretation	interpretation	NOUN
inlawrev-3310	1760	7	of	of	ADP
inlawrev-3310	1760	8	the	the	DET
inlawrev-3310	1760	9	administrative	administrative	ADJ
inlawrev-3310	1760	10	cede	cede	NOUN
inlawrev-3310	1760	11	section	section	NOUN
inlawrev-3310	1760	12	was	be	AUX
inlawrev-3310	1760	13	evidenced	evidence	VERB
inlawrev-3310	1760	14	by	by	ADP
inlawrev-3310	1760	15	the	the	DET
inlawrev-3310	1760	16	following	following	NOUN
inlawrev-3310	1760	17	:	:	PUNCT
inlawrev-3310	1760	18	(	(	PUNCT
inlawrev-3310	1760	19	1	1	X
inlawrev-3310	1760	20	)	)	PUNCT
inlawrev-3310	1760	21	isbtc	isbtc	NOUN
inlawrev-3310	1760	22	's	's	PART
inlawrev-3310	1760	23	promulgation	promulgation	NOUN
inlawrev-3310	1760	24	of	of	ADP
inlawrev-3310	1760	25	reassessment	reassessment	NOUN
inlawrev-3310	1760	26	bulletin	bulletin	NOUN
inlawrev-3310	1760	27	ro33	ro33	PROPN
inlawrev-3310	1760	28	explaining	explain	VERB
inlawrev-3310	1760	29	that	that	SCONJ
inlawrev-3310	1760	30	"	"	PUNCT
inlawrev-3310	1760	31	primary	primary	ADJ
inlawrev-3310	1760	32	building	building	NOUN
inlawrev-3310	1760	33	site	site	NOUN
inlawrev-3310	1760	34	,	,	PUNCT
inlawrev-3310	1760	35	"	"	PUNCT
inlawrev-3310	1760	36	included	include	VERB
inlawrev-3310	1760	37	the	the	DET
inlawrev-3310	1760	38	portions	portion	NOUN
inlawrev-3310	1760	39	of	of	ADP
inlawrev-3310	1760	40	land	land	NOUN
inlawrev-3310	1760	41	used	use	VERB
inlawrev-3310	1760	42	for	for	ADP
inlawrev-3310	1760	43	parking	parking	NOUN
inlawrev-3310	1760	44	;	;	PUNCT
inlawrev-3310	1760	45	(	(	PUNCT
inlawrev-3310	1760	46	2	2	X
inlawrev-3310	1760	47	)	)	PUNCT
inlawrev-3310	1760	48	during	during	ADP
inlawrev-3310	1760	49	the	the	DET
inlawrev-3310	1760	50	1989	1989	NUM
inlawrev-3310	1760	51	and	and	CCONJ
inlawrev-3310	1760	52	1990	1990	NUM
inlawrev-3310	1760	53	assessments	assessment	NOUN
inlawrev-3310	1760	54	,	,	PUNCT
inlawrev-3310	1760	55	the	the	DET
inlawrev-3310	1760	56	isbtc	isbtc	NOUN
inlawrev-3310	1760	57	approved	approve	VERB
inlawrev-3310	1760	58	the	the	DET
inlawrev-3310	1760	59	classification	classification	NOUN
inlawrev-3310	1760	60	of	of	ADP
inlawrev-3310	1760	61	parking	parking	NOUN
inlawrev-3310	1760	62	areas	area	NOUN
inlawrev-3310	1760	63	as	as	ADP
inlawrev-3310	1760	64	primary	primary	ADJ
inlawrev-3310	1760	65	commercial	commercial	ADJ
inlawrev-3310	1760	66	land	land	NOUN
inlawrev-3310	1760	67	in	in	ADP
inlawrev-3310	1760	68	the	the	DET
inlawrev-3310	1760	69	appropriate	appropriate	ADJ
inlawrev-3310	1760	70	cases	case	NOUN
inlawrev-3310	1760	71	;	;	PUNCT
inlawrev-3310	1760	72	and	and	CCONJ
inlawrev-3310	1760	73	,	,	PUNCT
inlawrev-3310	1760	74	(	(	PUNCT
inlawrev-3310	1760	75	3	3	X
inlawrev-3310	1760	76	)	)	PUNCT
inlawrev-3310	1760	77	the	the	DET
inlawrev-3310	1760	78	1992	1992	NUM
inlawrev-3310	1760	79	version	version	NOUN
inlawrev-3310	1760	80	of	of	ADP
inlawrev-3310	1760	81	the	the	DET
inlawrev-3310	1760	82	assessment	assessment	NOUN
inlawrev-3310	1760	83	rules	rule	NOUN
inlawrev-3310	1760	84	included	include	VERB
inlawrev-3310	1760	85	"	"	PUNCT
inlawrev-3310	1760	86	regularly	regularly	ADV
inlawrev-3310	1760	87	used	use	VERB
inlawrev-3310	1760	88	parking	parking	NOUN
inlawrev-3310	1760	89	areas	area	NOUN
inlawrev-3310	1760	90	"	"	PUNCT
inlawrev-3310	1760	91	as	as	ADP
inlawrev-3310	1760	92	an	an	DET
inlawrev-3310	1760	93	example	example	NOUN
inlawrev-3310	1760	94	of	of	ADP
inlawrev-3310	1760	95	primary	primary	ADJ
inlawrev-3310	1760	96	commercial	commercial	ADJ
inlawrev-3310	1760	97	or	or	CCONJ
inlawrev-3310	1760	98	industrial	industrial	ADJ
inlawrev-3310	1760	99	land/^^	land/^^	PROPN
inlawrev-3310	1760	100	thus	thus	ADV
inlawrev-3310	1760	101	,	,	PUNCT
inlawrev-3310	1760	102	the	the	DET
inlawrev-3310	1760	103	indiana	indiana	PROPN
inlawrev-3310	1760	104	supreme	supreme	PROPN
inlawrev-3310	1760	105	court	court	PROPN
inlawrev-3310	1760	106	concluded	conclude	VERB
inlawrev-3310	1760	107	that	that	SCONJ
inlawrev-3310	1760	108	the	the	DET
inlawrev-3310	1760	109	isbtc	isbtc	NOUN
inlawrev-3310	1760	110	's	's	PART
inlawrev-3310	1760	111	interpretation	interpretation	NOUN
inlawrev-3310	1760	112	of	of	ADP
inlawrev-3310	1760	113	the	the	DET
inlawrev-3310	1760	114	administrative	administrative	PROPN
inlawrev-3310	1760	115	code	code	PROPN
inlawrev-3310	1760	116	was	be	AUX
inlawrev-3310	1760	117	not	not	PART
inlawrev-3310	1760	118	inconsistent	inconsistent	ADJ
inlawrev-3310	1760	119	with	with	ADP
inlawrev-3310	1760	120	the	the	DET
inlawrev-3310	1760	121	regulation	regulation	NOUN
inlawrev-3310	1760	122	itself	itself	PRON
inlawrev-3310	1760	123	,	,	PUNCT
inlawrev-3310	1760	124	and	and	CCONJ
inlawrev-3310	1760	125	in	in	ADP
inlawrev-3310	1760	126	an	an	DET
inlawrev-3310	1760	127	attempt	attempt	NOUN
inlawrev-3310	1760	128	to	to	PART
inlawrev-3310	1760	129	give	give	VERB
inlawrev-3310	1760	130	the	the	DET
inlawrev-3310	1760	131	words	word	NOUN
inlawrev-3310	1760	132	and	and	CCONJ
inlawrev-3310	1760	133	phrases	phrase	NOUN
inlawrev-3310	1760	134	of	of	ADP
inlawrev-3310	1760	135	the	the	DET
inlawrev-3310	1760	136	regulation	regulation	NOUN
inlawrev-3310	1760	137	their	their	PRON
inlawrev-3310	1760	138	plain	plain	ADJ
inlawrev-3310	1760	139	and	and	CCONJ
inlawrev-3310	1760	140	ordinary	ordinary	ADJ
inlawrev-3310	1760	141	meaning	meaning	NOUN
inlawrev-3310	1760	142	,	,	PUNCT
inlawrev-3310	1760	143	the	the	DET
inlawrev-3310	1760	144	indiana	indiana	PROPN
inlawrev-3310	1760	145	supreme	supreme	PROPN
inlawrev-3310	1760	146	court	court	PROPN
inlawrev-3310	1760	147	construed	construe	VERB
inlawrev-3310	1760	148	the	the	DET
inlawrev-3310	1760	149	statute	statute	NOUN
inlawrev-3310	1760	150	to	to	PART
inlawrev-3310	1760	151	permit	permit	VERB
inlawrev-3310	1760	152	the	the	DET
inlawrev-3310	1760	153	classification	classification	NOUN
inlawrev-3310	1760	154	of	of	ADP
inlawrev-3310	1760	155	parking	parking	NOUN
inlawrev-3310	1760	156	land	land	NOUN
inlawrev-3310	1760	157	as	as	ADP
inlawrev-3310	1760	158	either	either	CCONJ
inlawrev-3310	1760	159	primary	primary	ADJ
inlawrev-3310	1760	160	or	or	CCONJ
inlawrev-3310	1760	161	secondary	secondary	ADJ
inlawrev-3310	1760	162	."^^^	."^^^	PUNCT
inlawrev-3310	1761	1	the	the	DET
inlawrev-3310	1761	2	indiana	indiana	PROPN
inlawrev-3310	1761	3	supreme	supreme	PROPN
inlawrev-3310	1761	4	court	court	PROPN
inlawrev-3310	1761	5	also	also	ADV
inlawrev-3310	1761	6	construed	construe	VERB
inlawrev-3310	1761	7	the	the	DET
inlawrev-3310	1761	8	relevant	relevant	ADJ
inlawrev-3310	1761	9	provision	provision	NOUN
inlawrev-3310	1761	10	ofthe	ofthe	NOUN
inlawrev-3310	1761	11	regulation	regulation	NOUN
inlawrev-3310	1761	12	as	as	ADP
inlawrev-3310	1761	13	an	an	DET
inlawrev-3310	1761	14	explanation	explanation	NOUN
inlawrev-3310	1761	15	to	to	ADP
inlawrev-3310	1761	16	local	local	ADJ
inlawrev-3310	1761	17	assessment	assessment	NOUN
inlawrev-3310	1761	18	officials	official	NOUN
inlawrev-3310	1761	19	that	that	SCONJ
inlawrev-3310	1761	20	they	they	PRON
inlawrev-3310	1761	21	should	should	AUX
inlawrev-3310	1761	22	enter	enter	VERB
inlawrev-3310	1761	23	subcode	subcode	ADP
inlawrev-3310	1761	24	21	21	NUM
inlawrev-3310	1761	25	on	on	ADP
inlawrev-3310	1761	26	the	the	DET
inlawrev-3310	1761	27	property	property	NOUN
inlawrev-3310	1761	28	record	record	NOUN
inlawrev-3310	1761	29	card	card	NOUN
inlawrev-3310	1761	30	when	when	SCONJ
inlawrev-3310	1761	31	the	the	DET
inlawrev-3310	1761	32	secondary	secondary	ADJ
inlawrev-3310	1761	33	commercial	commercial	ADJ
inlawrev-3310	1761	34	use	use	NOUN
inlawrev-3310	1761	35	is	be	AUX
inlawrev-3310	1761	36	parking/^^	parking/^^	PROPN
inlawrev-3310	1761	37	finally	finally	ADV
inlawrev-3310	1761	38	,	,	PUNCT
inlawrev-3310	1761	39	the	the	DET
inlawrev-3310	1761	40	indiana	indiana	PROPN
inlawrev-3310	1761	41	supreme	supreme	PROPN
inlawrev-3310	1761	42	court	court	PROPN
inlawrev-3310	1761	43	ordered	order	VERB
inlawrev-3310	1761	44	that	that	SCONJ
inlawrev-3310	1761	45	summary	summary	NOUN
inlawrev-3310	1761	46	judgment	judgment	NOUN
inlawrev-3310	1761	47	be	be	AUX
inlawrev-3310	1761	48	entered	enter	VERB
inlawrev-3310	1761	49	in	in	ADP
inlawrev-3310	1761	50	favor	favor	NOUN
inlawrev-3310	1761	51	of	of	ADP
inlawrev-3310	1761	52	the	the	DET
inlawrev-3310	1761	53	state	state	NOUN
inlawrev-3310	1761	54	board	board	NOUN
inlawrev-3310	1761	55	of	of	ADP
inlawrev-3310	1761	56	tax	tax	NOUN
inlawrev-3310	1761	57	commissioners	commissioner	NOUN
inlawrev-3310	1761	58	.	.	PUNCT
inlawrev-3310	1762	1	'*^	'*^	NOUN
inlawrev-3310	1762	2	''	''	PUNCT
inlawrev-3310	1763	1	491	491	NUM
inlawrev-3310	1763	2	.	.	PUNCT
inlawrev-3310	1764	1	i	i	PRON
inlawrev-3310	1764	2	d.	d.	PROPN
inlawrev-3310	1764	3	(	(	PUNCT
inlawrev-3310	1764	4	citing	cite	VERB
inlawrev-3310	1764	5	ind	ind	NOUN
inlawrev-3310	1764	6	.	.	PUNCT
inlawrev-3310	1765	1	admin	admin	PROPN
inlawrev-3310	1765	2	.	.	PUNCT
inlawrev-3310	1765	3	code	code	PROPN
inlawrev-3310	1765	4	tit	tit	PROPN
inlawrev-3310	1765	5	.	.	PUNCT
inlawrev-3310	1766	1	50	50	NUM
inlawrev-3310	1766	2	,	,	PUNCT
inlawrev-3310	1766	3	r	r	NOUN
inlawrev-3310	1766	4	2.2	2.2	NUM
inlawrev-3310	1766	5	-	-	SYM
inlawrev-3310	1766	6	4	4	NUM
inlawrev-3310	1766	7	-	-	PUNCT
inlawrev-3310	1766	8	1(18	1(18	NUM
inlawrev-3310	1766	9	)	)	PUNCT
inlawrev-3310	1766	10	(	(	PUNCT
inlawrev-3310	1766	11	1992	1992	NUM
inlawrev-3310	1766	12	)	)	PUNCT
inlawrev-3310	1766	13	)	)	PUNCT
inlawrev-3310	1766	14	.	.	PUNCT
inlawrev-3310	1767	1	492	492	NUM
inlawrev-3310	1767	2	.	.	PUNCT
inlawrev-3310	1768	1	i	i	PRON
inlawrev-3310	1768	2	d.	d.	PROPN
inlawrev-3310	1768	3	493	493	NUM
inlawrev-3310	1768	4	.	.	PUNCT
inlawrev-3310	1769	1	i	i	PRON
inlawrev-3310	1769	2	d	d	PROPN
inlawrev-3310	1769	3	494	494	NUM
inlawrev-3310	1769	4	.	.	PUNCT
inlawrev-3310	1770	1	i	i	PRON
inlawrev-3310	1770	2	d	d	PROPN
inlawrev-3310	1770	3	at	at	ADP
inlawrev-3310	1770	4	886	886	NUM
inlawrev-3310	1770	5	-	-	SYM
inlawrev-3310	1770	6	87	87	NUM
inlawrev-3310	1770	7	.	.	PUNCT