id	sid	tid	token	lemma	pos
inlawrev-3369	1	1	indiana	indiana	PROPN
inlawrev-3369	1	2	law	law	PROPN
inlawrev-3369	1	3	review	review	VERB
inlawrev-3369	1	4	1998	1998	NUM
inlawrev-3369	1	5	developments	development	NOUN
inlawrev-3369	1	6	in	in	ADP
inlawrev-3369	1	7	indiana	indiana	PROPN
inlawrev-3369	1	8	taxation	taxation	PROPN
inlawrev-3369	1	9	lawrence	lawrence	PROPN
inlawrev-3369	1	10	a.	a.	PROPN
inlawrev-3369	1	11	jegen	jegen	PROPN
inlawrev-3369	1	12	,	,	PUNCT
inlawrev-3369	1	13	iii	iii	PROPN
inlawrev-3369	1	14	*	*	VERB
inlawrev-3369	1	15	gregory	gregory	PROPN
inlawrev-3369	1	16	j.	j.	PROPN
inlawrev-3369	1	17	duncan	duncan	PROPN
inlawrev-3369	1	18	*	*	PROPN
inlawrev-3369	1	19	*	*	PUNCT
inlawrev-3369	1	20	introduction	introduction	NOUN
inlawrev-3369	1	21	both	both	CCONJ
inlawrev-3369	1	22	the	the	DET
inlawrev-3369	1	23	110th	110th	PROPN
inlawrev-3369	1	24	indiana	indiana	PROPN
inlawrev-3369	1	25	general	general	PROPN
inlawrev-3369	1	26	assembly	assembly	PROPN
inlawrev-3369	1	27	and	and	CCONJ
inlawrev-3369	1	28	the	the	DET
inlawrev-3369	1	29	indiana	indiana	PROPN
inlawrev-3369	1	30	tax	tax	PROPN
inlawrev-3369	1	31	court	court	NOUN
inlawrev-3369	1	32	contributed	contribute	VERB
inlawrev-3369	1	33	changes	change	NOUN
inlawrev-3369	1	34	and	and	CCONJ
inlawrev-3369	1	35	clarifications	clarification	NOUN
inlawrev-3369	1	36	to	to	ADP
inlawrev-3369	1	37	all	all	DET
inlawrev-3369	1	38	ofthe	ofthe	NOUN
inlawrev-3369	1	39	major	major	ADJ
inlawrev-3369	1	40	,	,	PUNCT
inlawrev-3369	1	41	and	and	CCONJ
inlawrev-3369	1	42	many	many	ADJ
inlawrev-3369	1	43	of	of	ADP
inlawrev-3369	1	44	the	the	DET
inlawrev-3369	1	45	minor	minor	ADJ
inlawrev-3369	1	46	,	,	PUNCT
inlawrev-3369	1	47	indiana	indiana	PROPN
inlawrev-3369	1	48	tax	tax	NOUN
inlawrev-3369	1	49	laws	law	NOUN
inlawrev-3369	1	50	in	in	ADP
inlawrev-3369	1	51	1998	1998	NUM
inlawrev-3369	1	52	.	.	PUNCT
inlawrev-3369	2	1	this	this	DET
inlawrev-3369	2	2	article	article	NOUN
inlawrev-3369	2	3	highlights	highlight	VERB
inlawrev-3369	2	4	the	the	DET
inlawrev-3369	2	5	more	more	ADV
inlawrev-3369	2	6	interesting	interesting	ADJ
inlawrev-3369	2	7	developments	development	NOUN
inlawrev-3369	2	8	for	for	ADP
inlawrev-3369	2	9	the	the	DET
inlawrev-3369	2	10	period	period	NOUN
inlawrev-3369	2	11	of	of	ADP
inlawrev-3369	2	12	october	october	PROPN
inlawrev-3369	2	13	1	1	NUM
inlawrev-3369	2	14	,	,	PUNCT
inlawrev-3369	2	15	1997	1997	NUM
inlawrev-3369	2	16	through	through	ADP
inlawrev-3369	2	17	september	september	PROPN
inlawrev-3369	2	18	30	30	NUM
inlawrev-3369	2	19	,	,	PUNCT
inlawrev-3369	2	20	1998	1998	NUM
inlawrev-3369	2	21	.	.	PUNCT
inlawrev-3369	3	1	i.	i.	PROPN
inlawrev-3369	3	2	general	general	PROPN
inlawrev-3369	3	3	assembly	assembly	PROPN
inlawrev-3369	3	4	legislation	legislation	NOUN
inlawrev-3369	3	5	there	there	PRON
inlawrev-3369	3	6	were	be	VERB
inlawrev-3369	3	7	hundreds	hundred	NOUN
inlawrev-3369	3	8	of	of	ADP
inlawrev-3369	3	9	1998	1998	NUM
inlawrev-3369	3	10	legislative	legislative	ADJ
inlawrev-3369	3	11	changes	change	NOUN
inlawrev-3369	3	12	that	that	PRON
inlawrev-3369	3	13	impacted	impact	VERB
inlawrev-3369	3	14	indiana	indiana	PROPN
inlawrev-3369	3	15	taxation	taxation	PROPN
inlawrev-3369	3	16	,	,	PUNCT
inlawrev-3369	3	17	many	many	ADJ
inlawrev-3369	3	18	ofwhich	ofwhich	PRON
inlawrev-3369	3	19	had	have	VERB
inlawrev-3369	3	20	a	a	DET
inlawrev-3369	3	21	direct	direct	ADJ
inlawrev-3369	3	22	effect	effect	NOUN
inlawrev-3369	3	23	on	on	ADP
inlawrev-3369	3	24	both	both	CCONJ
inlawrev-3369	3	25	broad	broad	ADJ
inlawrev-3369	3	26	and	and	CCONJ
inlawrev-3369	3	27	narrow	narrow	ADJ
inlawrev-3369	3	28	segments	segment	NOUN
inlawrev-3369	3	29	of	of	ADP
inlawrev-3369	3	30	indiana	indiana	PROPN
inlawrev-3369	3	31	residents	resident	NOUN
inlawrev-3369	3	32	.	.	PUNCT
inlawrev-3369	4	1	many	many	ADJ
inlawrev-3369	4	2	of	of	ADP
inlawrev-3369	4	3	the	the	DET
inlawrev-3369	4	4	changes	change	NOUN
inlawrev-3369	4	5	were	be	AUX
inlawrev-3369	4	6	attempts	attempt	NOUN
inlawrev-3369	4	7	to	to	ADP
inlawrev-3369	4	8	fine	fine	ADJ
inlawrev-3369	4	9	-	-	PUNCT
inlawrev-3369	4	10	tune	tune	NOUN
inlawrev-3369	4	11	existing	exist	VERB
inlawrev-3369	4	12	laws	law	NOUN
inlawrev-3369	4	13	,	,	PUNCT
inlawrev-3369	4	14	but	but	CCONJ
inlawrev-3369	4	15	significant	significant	ADJ
inlawrev-3369	4	16	policy	policy	NOUN
inlawrev-3369	4	17	changes	change	NOUN
inlawrev-3369	4	18	surfaced	surface	VERB
inlawrev-3369	4	19	in	in	ADP
inlawrev-3369	4	20	the	the	DET
inlawrev-3369	4	21	following	follow	VERB
inlawrev-3369	4	22	major	major	ADJ
inlawrev-3369	4	23	areas	area	NOUN
inlawrev-3369	4	24	:	:	PUNCT
inlawrev-3369	4	25	state	state	NOUN
inlawrev-3369	4	26	offices	office	NOUN
inlawrev-3369	4	27	and	and	CCONJ
inlawrev-3369	4	28	administration	administration	NOUN
inlawrev-3369	4	29	;	;	PUNCT
inlawrev-3369	4	30	state	state	NOUN
inlawrev-3369	4	31	and	and	CCONJ
inlawrev-3369	4	32	local	local	ADJ
inlawrev-3369	4	33	income	income	NOUN
inlawrev-3369	4	34	taxes	taxis	NOUN
inlawrev-3369	4	35	;	;	PUNCT
inlawrev-3369	5	1	sales	sale	NOUN
inlawrev-3369	5	2	and	and	CCONJ
inlawrev-3369	5	3	use	use	VERB
inlawrev-3369	5	4	taxes	taxis	NOUN
inlawrev-3369	5	5	;	;	PUNCT
inlawrev-3369	5	6	and	and	CCONJ
inlawrev-3369	5	7	property	property	NOUN
inlawrev-3369	5	8	taxes	taxis	NOUN
inlawrev-3369	5	9	.	.	PUNCT
inlawrev-3369	6	1	a.	a.	PROPN
inlawrev-3369	6	2	tax	tax	PROPN
inlawrev-3369	6	3	administration	administration	PROPN
inlawrev-3369	6	4	the	the	DET
inlawrev-3369	6	5	general	general	PROPN
inlawrev-3369	6	6	assembly	assembly	NOUN
inlawrev-3369	6	7	enacted	enact	VERB
inlawrev-3369	6	8	one	one	NUM
inlawrev-3369	6	9	bill	bill	NOUN
inlawrev-3369	6	10	containing	contain	VERB
inlawrev-3369	6	11	four	four	NUM
inlawrev-3369	6	12	provisions	provision	NOUN
inlawrev-3369	6	13	that	that	PRON
inlawrev-3369	6	14	have	have	VERB
inlawrev-3369	6	15	an	an	DET
inlawrev-3369	6	16	impact	impact	NOUN
inlawrev-3369	6	17	on	on	ADP
inlawrev-3369	6	18	tax	tax	NOUN
inlawrev-3369	6	19	administration	administration	NOUN
inlawrev-3369	6	20	.	.	PUNCT
inlawrev-3369	6	21	'	'	PUNCT
inlawrev-3369	7	1	the	the	DET
inlawrev-3369	7	2	first	first	ADJ
inlawrev-3369	7	3	provision	provision	NOUN
inlawrev-3369	7	4	establishes	establish	VERB
inlawrev-3369	7	5	a	a	DET
inlawrev-3369	7	6	registration	registration	NOUN
inlawrev-3369	7	7	center^	center^	NOUN
inlawrev-3369	7	8	that	that	PRON
inlawrev-3369	7	9	is	be	AUX
inlawrev-3369	7	10	charged	charge	VERB
inlawrev-3369	7	11	with	with	ADP
inlawrev-3369	7	12	servicing	service	VERB
inlawrev-3369	7	13	the	the	DET
inlawrev-3369	7	14	registration	registration	NOUN
inlawrev-3369	7	15	of	of	ADP
inlawrev-3369	7	16	commercial	commercial	ADJ
inlawrev-3369	7	17	motor	motor	NOUN
inlawrev-3369	7	18	vehicles	vehicle	NOUN
inlawrev-3369	7	19	by	by	ADP
inlawrev-3369	7	20	the	the	DET
inlawrev-3369	7	21	owners.^	owners.^	NOUN
inlawrev-3369	7	22	the	the	DET
inlawrev-3369	7	23	motor	motor	NOUN
inlawrev-3369	7	24	carrier	carrier	NOUN
inlawrev-3369	7	25	services	service	NOUN
inlawrev-3369	7	26	division	division	NOUN
inlawrev-3369	7	27	of	of	ADP
inlawrev-3369	7	28	the	the	DET
inlawrev-3369	7	29	indiana	indiana	PROPN
inlawrev-3369	7	30	department	department	PROPN
inlawrev-3369	7	31	of	of	ADP
inlawrev-3369	7	32	state	state	PROPN
inlawrev-3369	7	33	revenue	revenue	NOUN
inlawrev-3369	7	34	(	(	PUNCT
inlawrev-3369	7	35	"	"	PUNCT
inlawrev-3369	7	36	idsr	idsr	NOUN
inlawrev-3369	7	37	"	"	PUNCT
inlawrev-3369	7	38	)	)	PUNCT
inlawrev-3369	7	39	is	be	AUX
inlawrev-3369	7	40	to	to	PART
inlawrev-3369	7	41	supervise	supervise	VERB
inlawrev-3369	7	42	the	the	DET
inlawrev-3369	7	43	registration	registration	NOUN
inlawrev-3369	7	44	center	center	NOUN
inlawrev-3369	7	45	.	.	PUNCT
inlawrev-3369	8	1	"	"	PUNCT
inlawrev-3369	8	2	*	*	PUNCT
inlawrev-3369	8	3	the	the	DET
inlawrev-3369	8	4	new	new	ADJ
inlawrev-3369	8	5	law	law	NOUN
inlawrev-3369	8	6	also	also	ADV
inlawrev-3369	8	7	establishes	establish	VERB
inlawrev-3369	8	8	the	the	DET
inlawrev-3369	8	9	motor	motor	NOUN
inlawrev-3369	8	10	carrier	carrier	NOUN
inlawrev-3369	8	11	regulation	regulation	NOUN
inlawrev-3369	8	12	fund	fund	NOUN
inlawrev-3369	8	13	to	to	PART
inlawrev-3369	8	14	pay	pay	VERB
inlawrev-3369	8	15	for	for	ADP
inlawrev-3369	8	16	the	the	DET
inlawrev-3369	8	17	development	development	NOUN
inlawrev-3369	8	18	and	and	CCONJ
inlawrev-3369	8	19	operation	operation	NOUN
inlawrev-3369	8	20	of	of	ADP
inlawrev-3369	8	21	the	the	DET
inlawrev-3369	8	22	registration	registration	NOUN
inlawrev-3369	8	23	center.^	center.^	NOUN
inlawrev-3369	8	24	the	the	DET
inlawrev-3369	8	25	funds	fund	NOUN
inlawrev-3369	8	26	are	be	AUX
inlawrev-3369	8	27	not	not	PART
inlawrev-3369	8	28	to	to	PART
inlawrev-3369	8	29	be	be	AUX
inlawrev-3369	8	30	used	use	VERB
inlawrev-3369	8	31	for	for	ADP
inlawrev-3369	8	32	gasoline	gasoline	NOUN
inlawrev-3369	8	33	tax	tax	NOUN
inlawrev-3369	8	34	or	or	CCONJ
inlawrev-3369	8	35	special	special	ADJ
inlawrev-3369	8	36	fuel	fuel	NOUN
inlawrev-3369	8	37	tax	tax	NOUN
inlawrev-3369	8	38	administration	administration	NOUN
inlawrev-3369	8	39	,	,	PUNCT
inlawrev-3369	8	40	as	as	SCONJ
inlawrev-3369	8	41	had	have	AUX
inlawrev-3369	8	42	been	be	AUX
inlawrev-3369	8	43	done	do	VERB
inlawrev-3369	8	44	prior	prior	ADV
inlawrev-3369	8	45	to	to	ADP
inlawrev-3369	8	46	the	the	DET
inlawrev-3369	8	47	new	new	ADJ
inlawrev-3369	8	48	law	law	NOUN
inlawrev-3369	8	49	.	.	PUNCT
inlawrev-3369	9	1	in	in	ADP
inlawrev-3369	9	2	addition	addition	NOUN
inlawrev-3369	9	3	,	,	PUNCT
inlawrev-3369	9	4	the	the	DET
inlawrev-3369	9	5	new	new	ADJ
inlawrev-3369	9	6	law	law	NOUN
inlawrev-3369	9	7	provides	provide	VERB
inlawrev-3369	9	8	for	for	ADP
inlawrev-3369	9	9	an	an	DET
inlawrev-3369	9	10	extension	extension	NOUN
inlawrev-3369	9	11	oftime	oftime	NOUN
inlawrev-3369	9	12	to	to	PART
inlawrev-3369	9	13	file	file	VERB
inlawrev-3369	9	14	a	a	DET
inlawrev-3369	9	15	claim	claim	NOUN
inlawrev-3369	9	16	for	for	ADP
inlawrev-3369	9	17	a	a	DET
inlawrev-3369	9	18	refund	refund	NOUN
inlawrev-3369	9	19	if	if	SCONJ
inlawrev-3369	9	20	a	a	DET
inlawrev-3369	9	21	taxpayer	taxpayer	NOUN
inlawrev-3369	9	22	's	's	PART
inlawrev-3369	9	23	federal	federal	ADJ
inlawrev-3369	9	24	income	income	NOUN
inlawrev-3369	9	25	tax	tax	NOUN
inlawrev-3369	9	26	liability	liability	NOUN
inlawrev-3369	9	27	is	be	AUX
inlawrev-3369	9	28	modified	modify	VERB
inlawrev-3369	9	29	by	by	ADP
inlawrev-3369	9	30	the	the	DET
inlawrev-3369	9	31	internal	internal	ADJ
inlawrev-3369	9	32	revenue	revenue	NOUN
inlawrev-3369	9	33	service	service	NOUN
inlawrev-3369	9	34	(	(	PUNCT
inlawrev-3369	9	35	"	"	PUNCT
inlawrev-3369	9	36	irs	irs	PROPN
inlawrev-3369	9	37	"	"	PUNCT
inlawrev-3369	9	38	)	)	PUNCT
inlawrev-3369	9	39	and	and	CCONJ
inlawrev-3369	9	40	if	if	SCONJ
inlawrev-3369	9	41	the	the	DET
inlawrev-3369	9	42	modification	modification	NOUN
inlawrev-3369	9	43	results	result	VERB
inlawrev-3369	9	44	in	in	ADP
inlawrev-3369	9	45	a	a	DET
inlawrev-3369	9	46	reduction	reduction	NOUN
inlawrev-3369	9	47	ofthe	ofthe	NOUN
inlawrev-3369	9	48	tax	tax	NOUN
inlawrev-3369	9	49	legally	legally	ADV
inlawrev-3369	9	50	due.^	due.^	NOUN
inlawrev-3369	9	51	normally	normally	ADV
inlawrev-3369	9	52	,	,	PUNCT
inlawrev-3369	9	53	a	a	DET
inlawrev-3369	9	54	claim	claim	NOUN
inlawrev-3369	9	55	for	for	ADP
inlawrev-3369	9	56	a	a	DET
inlawrev-3369	9	57	refund	refund	NOUN
inlawrev-3369	9	58	must	must	AUX
inlawrev-3369	9	59	be	be	AUX
inlawrev-3369	9	60	filed	file	VERB
inlawrev-3369	9	61	within	within	ADP
inlawrev-3369	9	62	three	three	NUM
inlawrev-3369	9	63	years	year	NOUN
inlawrev-3369	9	64	after	after	ADP
inlawrev-3369	9	65	the	the	DET
inlawrev-3369	9	66	later	later	NOUN
inlawrev-3369	9	67	of	of	ADP
inlawrev-3369	9	68	the	the	DET
inlawrev-3369	9	69	due	due	ADJ
inlawrev-3369	9	70	date	date	NOUN
inlawrev-3369	9	71	of	of	ADP
inlawrev-3369	9	72	the	the	DET
inlawrev-3369	9	73	return	return	NOUN
inlawrev-3369	9	74	or	or	CCONJ
inlawrev-3369	9	75	the	the	DET
inlawrev-3369	9	76	date	date	NOUN
inlawrev-3369	9	77	of	of	ADP
inlawrev-3369	9	78	payment.^	payment.^	NOUN
inlawrev-3369	9	79	the	the	PRON
inlawrev-3369	9	80	*	*	PUNCT
inlawrev-3369	9	81	thomas	thomas	PROPN
inlawrev-3369	9	82	f.	f.	PROPN
inlawrev-3369	9	83	sheehan	sheehan	PROPN
inlawrev-3369	9	84	professor	professor	PROPN
inlawrev-3369	9	85	of	of	ADP
inlawrev-3369	9	86	tax	tax	NOUN
inlawrev-3369	9	87	law	law	NOUN
inlawrev-3369	9	88	and	and	CCONJ
inlawrev-3369	9	89	policy	policy	NOUN
inlawrev-3369	9	90	,	,	PUNCT
inlawrev-3369	9	91	indiana	indiana	PROPN
inlawrev-3369	9	92	university	university	PROPN
inlawrev-3369	9	93	school	school	NOUN
inlawrev-3369	9	94	of	of	ADP
inlawrev-3369	9	95	law	law	NOUN
inlawrev-3369	9	96	—	—	PUNCT
inlawrev-3369	9	97	indianapolis	indianapolis	PROPN
inlawrev-3369	9	98	.	.	PUNCT
inlawrev-3369	10	1	b.a	b.a	PROPN
inlawrev-3369	10	2	.	.	PROPN
inlawrev-3369	10	3	,	,	PUNCT
inlawrev-3369	10	4	beloit	beloit	NOUN
inlawrev-3369	10	5	college	college	NOUN
inlawrev-3369	10	6	;	;	PUNCT
inlawrev-3369	10	7	m.b.a	m.b.a	NOUN
inlawrev-3369	10	8	.	.	PROPN
inlawrev-3369	10	9	,	,	PUNCT
inlawrev-3369	10	10	j.d	j.d	PROPN
inlawrev-3369	10	11	.	.	PROPN
inlawrev-3369	10	12	,	,	PUNCT
inlawrev-3369	10	13	university	university	PROPN
inlawrev-3369	10	14	of	of	ADP
inlawrev-3369	10	15	michigan	michigan	PROPN
inlawrev-3369	10	16	;	;	PUNCT
inlawrev-3369	10	17	ll.m	ll.m	X
inlawrev-3369	10	18	.	.	PUNCT
inlawrev-3369	10	19	,	,	PUNCT
inlawrev-3369	10	20	new	new	PROPN
inlawrev-3369	10	21	york	york	PROPN
inlawrev-3369	10	22	university	university	PROPN
inlawrev-3369	10	23	.	.	PUNCT
inlawrev-3369	11	1	*	*	PUNCT
inlawrev-3369	11	2	j.d	j.d	PROPN
inlawrev-3369	11	3	.	.	PROPN
inlawrev-3369	11	4	candidate	candidate	PROPN
inlawrev-3369	11	5	,	,	PUNCT
inlawrev-3369	11	6	1999	1999	NUM
inlawrev-3369	11	7	,	,	PUNCT
inlawrev-3369	11	8	indiana	indiana	PROPN
inlawrev-3369	11	9	university	university	PROPN
inlawrev-3369	11	10	school	school	NOUN
inlawrev-3369	11	11	of	of	ADP
inlawrev-3369	11	12	law	law	NOUN
inlawrev-3369	11	13	—	—	PUNCT
inlawrev-3369	11	14	indianapolis	indianapolis	PROPN
inlawrev-3369	11	15	;	;	PUNCT
inlawrev-3369	11	16	b.s	b.s	PROPN
inlawrev-3369	11	17	.	.	PROPN
inlawrev-3369	11	18	,	,	PUNCT
inlawrev-3369	11	19	1996	1996	NUM
inlawrev-3369	11	20	,	,	PUNCT
inlawrev-3369	11	21	purdue	purdue	PROPN
inlawrev-3369	11	22	university	university	NOUN
inlawrev-3369	11	23	.	.	PUNCT
inlawrev-3369	12	1	1	1	X
inlawrev-3369	12	2	.	.	X
inlawrev-3369	12	3	h.r	h.r	PROPN
inlawrev-3369	12	4	.	.	PROPN
inlawrev-3369	12	5	1	1	NUM
inlawrev-3369	12	6	157	157	NUM
inlawrev-3369	12	7	,	,	PUNCT
inlawrev-3369	12	8	1	1	NUM
inlawrev-3369	12	9	10th	10th	ADJ
inlawrev-3369	12	10	leg	leg	NOUN
inlawrev-3369	12	11	.	.	PUNCT
inlawrev-3369	12	12	,	,	PUNCT
inlawrev-3369	12	13	2d	2d	PROPN
inlawrev-3369	12	14	reg	reg	NOUN
inlawrev-3369	12	15	.	.	PUNCT
inlawrev-3369	13	1	sess	sess	PROPN
inlawrev-3369	13	2	.	.	PUNCT
inlawrev-3369	14	1	§	§	PROPN
inlawrev-3369	14	2	§	§	PROPN
inlawrev-3369	14	3	16	16	NUM
inlawrev-3369	14	4	,	,	PUNCT
inlawrev-3369	14	5	17	17	NUM
inlawrev-3369	14	6	,	,	PUNCT
inlawrev-3369	14	7	19	19	NUM
inlawrev-3369	14	8	,	,	PUNCT
inlawrev-3369	14	9	26	26	NUM
inlawrev-3369	14	10	(	(	PUNCT
inlawrev-3369	14	11	ind	ind	NOUN
inlawrev-3369	14	12	.	.	PUNCT
inlawrev-3369	14	13	1998	1998	NUM
inlawrev-3369	14	14	)	)	PUNCT
inlawrev-3369	14	15	.	.	PUNCT
inlawrev-3369	15	1	2	2	X
inlawrev-3369	15	2	.	.	X
inlawrev-3369	15	3	see	see	VERB
inlawrev-3369	15	4	ind	ind	PROPN
inlawrev-3369	15	5	.	.	PUNCT
inlawrev-3369	16	1	code	code	PROPN
inlawrev-3369	16	2	§	§	PROPN
inlawrev-3369	16	3	6	6	NUM
inlawrev-3369	16	4	-	-	SYM
inlawrev-3369	16	5	8	8	NUM
inlawrev-3369	16	6	.	.	PUNCT
inlawrev-3369	16	7	l-4	l-4	PROPN
inlawrev-3369	16	8	-	-	PUNCT
inlawrev-3369	16	9	4(a	4(a	NUM
inlawrev-3369	16	10	)	)	PUNCT
inlawrev-3369	16	11	(	(	PUNCT
inlawrev-3369	16	12	1998	1998	NUM
inlawrev-3369	16	13	)	)	PUNCT
inlawrev-3369	16	14	(	(	PUNCT
inlawrev-3369	16	15	eff	eff	PROPN
inlawrev-3369	16	16	mar	mar	PROPN
inlawrev-3369	16	17	.	.	PROPN
inlawrev-3369	16	18	13	13	NUM
inlawrev-3369	16	19	,	,	PUNCT
inlawrev-3369	16	20	1998	1998	NUM
inlawrev-3369	16	21	)	)	PUNCT
inlawrev-3369	16	22	.	.	PUNCT
inlawrev-3369	17	1	3	3	X
inlawrev-3369	17	2	.	.	X
inlawrev-3369	17	3	see	see	VERB
inlawrev-3369	17	4	i	i	PRON
inlawrev-3369	17	5	d.	d.	PROPN
inlawrev-3369	17	6	4	4	NUM
inlawrev-3369	17	7	.	.	PUNCT
inlawrev-3369	18	1	see	see	VERB
inlawrev-3369	18	2	i	i	PRON
inlawrev-3369	18	3	d.	d.	PROPN
inlawrev-3369	18	4	§	§	PROPN
inlawrev-3369	18	5	6	6	NUM
inlawrev-3369	18	6	-	-	SYM
inlawrev-3369	18	7	8.1	8.1	NUM
inlawrev-3369	18	8	-4	-4	NOUN
inlawrev-3369	18	9	-	-	PUNCT
inlawrev-3369	18	10	4(b	4(b	NUM
inlawrev-3369	18	11	)	)	PUNCT
inlawrev-3369	18	12	.	.	PUNCT
inlawrev-3369	19	1	5	5	X
inlawrev-3369	19	2	.	.	X
inlawrev-3369	19	3	/^.	/^.	PUNCT
inlawrev-3369	20	1	§	§	NOUN
inlawrev-3369	20	2	8	8	NUM
inlawrev-3369	20	3	-	-	SYM
inlawrev-3369	20	4	2.1	2.1	NUM
inlawrev-3369	20	5	-	-	PUNCT
inlawrev-3369	20	6	23	23	NUM
inlawrev-3369	20	7	-	-	SYM
inlawrev-3369	20	8	1	1	NUM
inlawrev-3369	20	9	.	.	NOUN
inlawrev-3369	20	10	6	6	NUM
inlawrev-3369	20	11	.	.	X
inlawrev-3369	21	1	i	i	PROPN
inlawrev-3369	21	2	d	d	PROPN
inlawrev-3369	21	3	§	§	PROPN
inlawrev-3369	21	4	6	6	NUM
inlawrev-3369	21	5	-	-	SYM
inlawrev-3369	21	6	8.1	8.1	NUM
inlawrev-3369	21	7	-91	-91	PUNCT
inlawrev-3369	21	8	(	(	PUNCT
inlawrev-3369	21	9	f	f	X
inlawrev-3369	21	10	)	)	PUNCT
inlawrev-3369	21	11	(	(	PUNCT
inlawrev-3369	21	12	eff	eff	PROPN
inlawrev-3369	21	13	jan	jan	PROPN
inlawrev-3369	21	14	.	.	PROPN
inlawrev-3369	21	15	1	1	NUM
inlawrev-3369	21	16	,	,	PUNCT
inlawrev-3369	21	17	1	1	NUM
inlawrev-3369	21	18	999	999	NUM
inlawrev-3369	21	19	)	)	PUNCT
inlawrev-3369	21	20	.	.	PUNCT
inlawrev-3369	22	1	7	7	X
inlawrev-3369	22	2	.	.	X
inlawrev-3369	22	3	see	see	VERB
inlawrev-3369	22	4	i	i	PROPN
inlawrev-3369	22	5	d	d	PROPN
inlawrev-3369	22	6	§	§	PROPN
inlawrev-3369	22	7	6	6	NUM
inlawrev-3369	22	8	-	-	SYM
inlawrev-3369	22	9	8	8	NUM
inlawrev-3369	22	10	.	.	NOUN
inlawrev-3369	22	11	1	1	NUM
inlawrev-3369	22	12	-	-	SYM
inlawrev-3369	22	13	91(a	91(a	NUM
inlawrev-3369	22	14	)	)	PUNCT
inlawrev-3369	22	15	.	.	PUNCT
inlawrev-3369	23	1	1	1	NUM
inlawrev-3369	23	2	004	004	NUM
inlawrev-3369	23	3	indiana	indiana	PROPN
inlawrev-3369	23	4	law	law	PROPN
inlawrev-3369	23	5	review	review	NOUN
inlawrev-3369	23	6	[	[	X
inlawrev-3369	23	7	vol	vol	NOUN
inlawrev-3369	23	8	.	.	PUNCT
inlawrev-3369	24	1	32	32	NUM
inlawrev-3369	24	2	:	:	SYM
inlawrev-3369	24	3	1	1	NUM
inlawrev-3369	24	4	003	003	NUM
inlawrev-3369	24	5	new	new	ADJ
inlawrev-3369	24	6	law	law	NOUN
inlawrev-3369	24	7	extends	extend	VERB
inlawrev-3369	24	8	the	the	DET
inlawrev-3369	24	9	amount	amount	NOUN
inlawrev-3369	24	10	oftime	oftime	NOUN
inlawrev-3369	24	11	to	to	PART
inlawrev-3369	24	12	file	file	VERB
inlawrev-3369	24	13	a	a	DET
inlawrev-3369	24	14	claim	claim	NOUN
inlawrev-3369	24	15	for	for	ADP
inlawrev-3369	24	16	a	a	DET
inlawrev-3369	24	17	refund	refund	NOUN
inlawrev-3369	24	18	to	to	ADP
inlawrev-3369	24	19	the	the	DET
inlawrev-3369	24	20	later	later	NOUN
inlawrev-3369	24	21	of	of	ADP
inlawrev-3369	24	22	the	the	DET
inlawrev-3369	24	23	normal	normal	ADJ
inlawrev-3369	24	24	three	three	NUM
inlawrev-3369	24	25	-	-	PUNCT
inlawrev-3369	24	26	year	year	NOUN
inlawrev-3369	24	27	period	period	NOUN
inlawrev-3369	24	28	or	or	CCONJ
inlawrev-3369	24	29	six	six	NUM
inlawrev-3369	24	30	months	month	NOUN
inlawrev-3369	24	31	after	after	SCONJ
inlawrev-3369	24	32	the	the	DET
inlawrev-3369	24	33	taxpayer	taxpayer	NOUN
inlawrev-3369	24	34	is	be	AUX
inlawrev-3369	24	35	notified	notify	VERB
inlawrev-3369	24	36	of	of	ADP
inlawrev-3369	24	37	the	the	DET
inlawrev-3369	24	38	modification	modification	NOUN
inlawrev-3369	24	39	by	by	ADP
inlawrev-3369	24	40	the	the	DET
inlawrev-3369	24	41	irs.^	irs.^	NOUN
inlawrev-3369	24	42	the	the	DET
inlawrev-3369	24	43	final	final	ADJ
inlawrev-3369	24	44	change	change	NOUN
inlawrev-3369	24	45	made	make	VERB
inlawrev-3369	24	46	with	with	ADP
inlawrev-3369	24	47	respect	respect	NOUN
inlawrev-3369	24	48	to	to	ADP
inlawrev-3369	24	49	tax	tax	NOUN
inlawrev-3369	24	50	administration	administration	NOUN
inlawrev-3369	24	51	allows	allow	VERB
inlawrev-3369	24	52	indiana	indiana	PROPN
inlawrev-3369	24	53	taxpayers	taxpayer	NOUN
inlawrev-3369	24	54	to	to	PART
inlawrev-3369	24	55	elect	elect	VERB
inlawrev-3369	24	56	to	to	AUX
inlawrev-3369	24	57	round	round	ADJ
inlawrev-3369	24	58	amounts	amount	NOUN
inlawrev-3369	24	59	reported	report	VERB
inlawrev-3369	24	60	on	on	ADP
inlawrev-3369	24	61	a	a	DET
inlawrev-3369	24	62	return	return	NOUN
inlawrev-3369	24	63	to	to	ADP
inlawrev-3369	24	64	the	the	DET
inlawrev-3369	24	65	nearest	near	ADJ
inlawrev-3369	24	66	whole	whole	ADJ
inlawrev-3369	24	67	dollar.^	dollar.^	PROPN
inlawrev-3369	24	68	if	if	SCONJ
inlawrev-3369	24	69	the	the	DET
inlawrev-3369	24	70	amount	amount	NOUN
inlawrev-3369	24	71	is	be	AUX
inlawrev-3369	24	72	greater	great	ADJ
inlawrev-3369	24	73	than	than	ADP
inlawrev-3369	24	74	or	or	CCONJ
inlawrev-3369	24	75	equal	equal	ADJ
inlawrev-3369	24	76	to	to	ADP
inlawrev-3369	24	77	fifty	fifty	NUM
inlawrev-3369	24	78	cents	cent	NOUN
inlawrev-3369	24	79	,	,	PUNCT
inlawrev-3369	24	80	then	then	ADV
inlawrev-3369	24	81	the	the	DET
inlawrev-3369	24	82	amount	amount	NOUN
inlawrev-3369	24	83	may	may	AUX
inlawrev-3369	24	84	be	be	AUX
inlawrev-3369	24	85	rounded	round	VERB
inlawrev-3369	24	86	up	up	ADP
inlawrev-3369	24	87	to	to	ADP
inlawrev-3369	24	88	the	the	DET
inlawrev-3369	24	89	nearest	near	ADJ
inlawrev-3369	24	90	whole	whole	ADJ
inlawrev-3369	24	91	dollar;^^	dollar;^^	NOUN
inlawrev-3369	24	92	and	and	CCONJ
inlawrev-3369	24	93	,	,	PUNCT
inlawrev-3369	24	94	if	if	SCONJ
inlawrev-3369	24	95	the	the	DET
inlawrev-3369	24	96	amount	amount	NOUN
inlawrev-3369	24	97	is	be	AUX
inlawrev-3369	24	98	less	less	ADJ
inlawrev-3369	24	99	than	than	ADP
inlawrev-3369	24	100	fifty	fifty	NUM
inlawrev-3369	24	101	cents	cent	NOUN
inlawrev-3369	24	102	,	,	PUNCT
inlawrev-3369	24	103	then	then	ADV
inlawrev-3369	24	104	the	the	DET
inlawrev-3369	24	105	amount	amount	NOUN
inlawrev-3369	24	106	may	may	AUX
inlawrev-3369	24	107	be	be	AUX
inlawrev-3369	24	108	rounded	round	VERB
inlawrev-3369	24	109	down	down	ADP
inlawrev-3369	24	110	to	to	ADP
inlawrev-3369	24	111	the	the	DET
inlawrev-3369	24	112	nearest	near	ADJ
inlawrev-3369	24	113	whole	whole	ADJ
inlawrev-3369	24	114	dollar	dollar	NOUN
inlawrev-3369	24	115	.	.	PUNCT
inlawrev-3369	24	116	^^	^^	PUNCT
inlawrev-3369	25	1	by	by	ADP
inlawrev-3369	25	2	the	the	DET
inlawrev-3369	25	3	literal	literal	ADJ
inlawrev-3369	25	4	terms	term	NOUN
inlawrev-3369	25	5	of	of	ADP
inlawrev-3369	25	6	the	the	DET
inlawrev-3369	25	7	statute	statute	NOUN
inlawrev-3369	25	8	,	,	PUNCT
inlawrev-3369	25	9	a	a	DET
inlawrev-3369	25	10	taxpayer	taxpayer	NOUN
inlawrev-3369	25	11	is	be	AUX
inlawrev-3369	25	12	allowed	allow	VERB
inlawrev-3369	25	13	to	to	PART
inlawrev-3369	25	14	pick	pick	VERB
inlawrev-3369	25	15	and	and	CCONJ
inlawrev-3369	25	16	choose	choose	VERB
inlawrev-3369	25	17	which	which	DET
inlawrev-3369	25	18	items	item	NOUN
inlawrev-3369	25	19	or	or	CCONJ
inlawrev-3369	25	20	amounts	amount	VERB
inlawrev-3369	25	21	the	the	DET
inlawrev-3369	25	22	taxpayer	taxpayer	NOUN
inlawrev-3369	25	23	wants	want	VERB
inlawrev-3369	25	24	to	to	PART
inlawrev-3369	25	25	round	round	VERB
inlawrev-3369	25	26	,	,	PUNCT
inlawrev-3369	25	27	which	which	PRON
inlawrev-3369	25	28	could	could	AUX
inlawrev-3369	25	29	nominally	nominally	ADV
inlawrev-3369	25	30	decrease	decrease	VERB
inlawrev-3369	25	31	the	the	DET
inlawrev-3369	25	32	amount	amount	NOUN
inlawrev-3369	25	33	of	of	ADP
inlawrev-3369	25	34	a	a	DET
inlawrev-3369	25	35	taxpayer	taxpayer	NOUN
inlawrev-3369	25	36	's	's	PART
inlawrev-3369	25	37	liability	liability	NOUN
inlawrev-3369	25	38	.	.	PUNCT
inlawrev-3369	26	1	however	however	ADV
inlawrev-3369	26	2	,	,	PUNCT
inlawrev-3369	26	3	this	this	DET
inlawrev-3369	26	4	provision	provision	NOUN
inlawrev-3369	26	5	is	be	AUX
inlawrev-3369	26	6	in	in	ADP
inlawrev-3369	26	7	conformity	conformity	NOUN
inlawrev-3369	26	8	with	with	ADP
inlawrev-3369	26	9	federal	federal	ADJ
inlawrev-3369	26	10	filing	filing	NOUN
inlawrev-3369	26	11	provisions	provision	NOUN
inlawrev-3369	26	12	and	and	CCONJ
inlawrev-3369	26	13	is	be	AUX
inlawrev-3369	26	14	expected	expect	VERB
inlawrev-3369	26	15	to	to	PART
inlawrev-3369	26	16	have	have	VERB
inlawrev-3369	26	17	a	a	DET
inlawrev-3369	26	18	minimal	minimal	ADJ
inlawrev-3369	26	19	impact	impact	NOUN
inlawrev-3369	26	20	on	on	ADP
inlawrev-3369	26	21	collections	collection	NOUN
inlawrev-3369	26	22	.	.	PUNCT
inlawrev-3369	27	1	b.	b.	PROPN
inlawrev-3369	27	2	gross	gross	ADJ
inlawrev-3369	27	3	income	income	NOUN
inlawrev-3369	27	4	taxation	taxation	NOUN
inlawrev-3369	27	5	in	in	ADP
inlawrev-3369	27	6	the	the	DET
inlawrev-3369	27	7	area	area	NOUN
inlawrev-3369	27	8	of	of	ADP
inlawrev-3369	27	9	income	income	NOUN
inlawrev-3369	27	10	taxation	taxation	NOUN
inlawrev-3369	27	11	,	,	PUNCT
inlawrev-3369	27	12	the	the	DET
inlawrev-3369	27	13	general	general	ADJ
inlawrev-3369	27	14	assembly	assembly	NOUN
inlawrev-3369	27	15	enacted	enact	VERB
inlawrev-3369	27	16	one	one	NUM
inlawrev-3369	27	17	bill	bill	NOUN
inlawrev-3369	27	18	that	that	PRON
inlawrev-3369	27	19	contained	contain	VERB
inlawrev-3369	27	20	four	four	NUM
inlawrev-3369	27	21	key	key	ADJ
inlawrev-3369	27	22	provisions.^^	provisions.^^	NOUN
inlawrev-3369	27	23	the	the	DET
inlawrev-3369	27	24	first	first	ADJ
inlawrev-3369	27	25	provision	provision	NOUN
inlawrev-3369	27	26	is	be	AUX
inlawrev-3369	27	27	a	a	DET
inlawrev-3369	27	28	conforming	conform	VERB
inlawrev-3369	27	29	amendment	amendment	NOUN
inlawrev-3369	27	30	that	that	PRON
inlawrev-3369	27	31	changes	change	VERB
inlawrev-3369	27	32	a	a	DET
inlawrev-3369	27	33	reference	reference	NOUN
inlawrev-3369	27	34	to	to	ADP
inlawrev-3369	27	35	the	the	DET
inlawrev-3369	27	36	taxation	taxation	NOUN
inlawrev-3369	27	37	of	of	ADP
inlawrev-3369	27	38	a	a	DET
inlawrev-3369	27	39	small	small	ADJ
inlawrev-3369	27	40	business	business	NOUN
inlawrev-3369	27	41	'	'	PART
inlawrev-3369	27	42	gross	gross	ADJ
inlawrev-3369	27	43	income	income	NOUN
inlawrev-3369	27	44	to	to	ADP
inlawrev-3369	27	45	the	the	DET
inlawrev-3369	27	46	federal	federal	ADJ
inlawrev-3369	27	47	law	law	NOUN
inlawrev-3369	27	48	,	,	PUNCT
inlawrev-3369	27	49	which	which	PRON
inlawrev-3369	27	50	defines	define	VERB
inlawrev-3369	27	51	"	"	PUNCT
inlawrev-3369	27	52	passive	passive	ADJ
inlawrev-3369	27	53	investment	investment	NOUN
inlawrev-3369	27	54	income	income	NOUN
inlawrev-3369	27	55	.	.	PUNCT
inlawrev-3369	28	1	"'^	"'^	NUM
inlawrev-3369	29	1	the	the	DET
inlawrev-3369	29	2	second	second	ADJ
inlawrev-3369	29	3	provision	provision	NOUN
inlawrev-3369	29	4	changes	change	VERB
inlawrev-3369	29	5	the	the	DET
inlawrev-3369	29	6	dates	date	NOUN
inlawrev-3369	29	7	for	for	ADP
inlawrev-3369	29	8	quarterly	quarterly	ADJ
inlawrev-3369	29	9	payment	payment	NOUN
inlawrev-3369	29	10	of	of	ADP
inlawrev-3369	29	11	gross	gross	ADJ
inlawrev-3369	29	12	income	income	NOUN
inlawrev-3369	29	13	tax	tax	NOUN
inlawrev-3369	29	14	by	by	ADP
inlawrev-3369	29	15	withholding	withhold	VERB
inlawrev-3369	29	16	agents	agent	NOUN
inlawrev-3369	29	17	.	.	PUNCT
inlawrev-3369	30	1	^"^	^"^	PROPN
inlawrev-3369	30	2	had	have	VERB
inlawrev-3369	30	3	the	the	DET
inlawrev-3369	30	4	law	law	NOUN
inlawrev-3369	30	5	not	not	PART
inlawrev-3369	30	6	been	be	AUX
inlawrev-3369	30	7	changed	change	VERB
inlawrev-3369	30	8	,	,	PUNCT
inlawrev-3369	30	9	a	a	DET
inlawrev-3369	30	10	withholding	withhold	VERB
inlawrev-3369	30	11	agent	agent	NOUN
inlawrev-3369	30	12	would	would	AUX
inlawrev-3369	30	13	have	have	AUX
inlawrev-3369	30	14	been	be	AUX
inlawrev-3369	30	15	required	require	VERB
inlawrev-3369	30	16	to	to	PART
inlawrev-3369	30	17	make	make	VERB
inlawrev-3369	30	18	only	only	ADV
inlawrev-3369	30	19	yearly	yearly	ADJ
inlawrev-3369	30	20	payments	payment	NOUN
inlawrev-3369	30	21	.	.	PUNCT
inlawrev-3369	31	1	the	the	DET
inlawrev-3369	31	2	general	general	ADJ
inlawrev-3369	31	3	assembly	assembly	NOUN
inlawrev-3369	31	4	also	also	ADV
inlawrev-3369	31	5	changed	change	VERB
inlawrev-3369	31	6	all	all	DET
inlawrev-3369	31	7	references	reference	NOUN
inlawrev-3369	31	8	in	in	ADP
inlawrev-3369	31	9	the	the	DET
inlawrev-3369	31	10	indiana	indiana	PROPN
inlawrev-3369	31	11	code	code	PROPN
inlawrev-3369	31	12	to	to	ADP
inlawrev-3369	31	13	the	the	DET
inlawrev-3369	31	14	internal	internal	ADJ
inlawrev-3369	31	15	revenue	revenue	NOUN
inlawrev-3369	31	16	code	code	NOUN
inlawrev-3369	31	17	(	(	PUNCT
inlawrev-3369	31	18	"	"	PUNCT
inlawrev-3369	31	19	irc	irc	NOUN
inlawrev-3369	31	20	"	"	PUNCT
inlawrev-3369	31	21	)	)	PUNCT
inlawrev-3369	31	22	as	as	SCONJ
inlawrev-3369	31	23	the	the	DET
inlawrev-3369	31	24	irc	irc	PROPN
inlawrev-3369	31	25	was	be	AUX
inlawrev-3369	31	26	in	in	ADP
inlawrev-3369	31	27	effect	effect	NOUN
inlawrev-3369	31	28	on	on	ADP
inlawrev-3369	31	29	january	january	PROPN
inlawrev-3369	31	30	1	1	NUM
inlawrev-3369	31	31	,	,	PUNCT
inlawrev-3369	31	32	1998.^^	1998.^^	NUM
inlawrev-3369	31	33	the	the	DET
inlawrev-3369	31	34	final	final	ADJ
inlawrev-3369	31	35	change	change	NOUN
inlawrev-3369	31	36	in	in	ADP
inlawrev-3369	31	37	the	the	DET
inlawrev-3369	31	38	area	area	NOUN
inlawrev-3369	31	39	of	of	ADP
inlawrev-3369	31	40	income	income	NOUN
inlawrev-3369	31	41	taxation	taxation	NOUN
inlawrev-3369	31	42	requires	require	VERB
inlawrev-3369	31	43	indiana	indiana	PROPN
inlawrev-3369	31	44	residents	resident	NOUN
inlawrev-3369	31	45	to	to	PART
inlawrev-3369	31	46	notify	notify	VERB
inlawrev-3369	31	47	the	the	DET
inlawrev-3369	31	48	idsr	idsr	NOUN
inlawrev-3369	31	49	of	of	ADP
inlawrev-3369	31	50	any	any	DET
inlawrev-3369	31	51	modifications	modification	NOUN
inlawrev-3369	31	52	to	to	ADP
inlawrev-3369	31	53	the	the	DET
inlawrev-3369	31	54	taxpayer	taxpayer	NOUN
inlawrev-3369	31	55	's	's	PART
inlawrev-3369	31	56	federal	federal	ADJ
inlawrev-3369	31	57	return	return	NOUN
inlawrev-3369	31	58	or	or	CCONJ
inlawrev-3369	31	59	federal	federal	ADJ
inlawrev-3369	31	60	tax	tax	NOUN
inlawrev-3369	31	61	liability	liability	NOUN
inlawrev-3369	31	62	.	.	PUNCT
inlawrev-3369	32	1	'^	'^	NOUN
inlawrev-3369	32	2	as	as	SCONJ
inlawrev-3369	32	3	the	the	DET
inlawrev-3369	32	4	indiana	indiana	PROPN
inlawrev-3369	32	5	law	law	PROPN
inlawrev-3369	32	6	was	be	AUX
inlawrev-3369	32	7	originally	originally	ADV
inlawrev-3369	32	8	written	write	VERB
inlawrev-3369	32	9	,	,	PUNCT
inlawrev-3369	32	10	only	only	ADV
inlawrev-3369	32	11	nonresidents	nonresident	NOUN
inlawrev-3369	32	12	were	be	AUX
inlawrev-3369	32	13	required	require	VERB
inlawrev-3369	32	14	to	to	PART
inlawrev-3369	32	15	notify	notify	VERB
inlawrev-3369	32	16	the	the	DET
inlawrev-3369	32	17	idsr	idsr	NOUN
inlawrev-3369	32	18	of	of	ADP
inlawrev-3369	32	19	such	such	ADJ
inlawrev-3369	32	20	modifications	modification	NOUN
inlawrev-3369	32	21	.	.	PUNCT
inlawrev-3369	33	1	c	c	PROPN
inlawrev-3369	33	2	adjusted	adjust	VERB
inlawrev-3369	33	3	gross	gross	ADJ
inlawrev-3369	33	4	income	income	NOUN
inlawrev-3369	33	5	taxation	taxation	NOUN
inlawrev-3369	33	6	in	in	ADP
inlawrev-3369	33	7	the	the	DET
inlawrev-3369	33	8	area	area	NOUN
inlawrev-3369	33	9	of	of	ADP
inlawrev-3369	33	10	adjusted	adjust	VERB
inlawrev-3369	33	11	gross	gross	ADJ
inlawrev-3369	33	12	income	income	NOUN
inlawrev-3369	33	13	tax	tax	NOUN
inlawrev-3369	33	14	,	,	PUNCT
inlawrev-3369	33	15	the	the	DET
inlawrev-3369	33	16	general	general	ADJ
inlawrev-3369	33	17	assembly	assembly	NOUN
inlawrev-3369	33	18	enacted	enact	VERB
inlawrev-3369	33	19	one	one	NUM
inlawrev-3369	33	20	bill	bill	NOUN
inlawrev-3369	33	21	that	that	PRON
inlawrev-3369	33	22	contained	contain	VERB
inlawrev-3369	33	23	two	two	NUM
inlawrev-3369	33	24	key	key	ADJ
inlawrev-3369	33	25	provisions	provision	NOUN
inlawrev-3369	33	26	.	.	PUNCT
inlawrev-3369	34	1	'^	'^	VERB
inlawrev-3369	34	2	the	the	DET
inlawrev-3369	34	3	first	first	ADJ
inlawrev-3369	34	4	provision	provision	NOUN
inlawrev-3369	34	5	specifies	specifie	NOUN
inlawrev-3369	34	6	that	that	PRON
inlawrev-3369	34	7	the	the	DET
inlawrev-3369	34	8	capital	capital	NOUN
inlawrev-3369	34	9	gain	gain	NOUN
inlawrev-3369	34	10	portion	portion	NOUN
inlawrev-3369	34	11	,	,	PUNCT
inlawrev-3369	34	12	rather	rather	ADV
inlawrev-3369	34	13	than	than	ADP
inlawrev-3369	34	14	the	the	DET
inlawrev-3369	34	15	ordinary	ordinary	ADJ
inlawrev-3369	34	16	income	income	NOUN
inlawrev-3369	34	17	portion	portion	NOUN
inlawrev-3369	34	18	(	(	PUNCT
inlawrev-3369	34	19	as	as	ADP
inlawrev-3369	34	20	under	under	ADP
inlawrev-3369	34	21	the	the	DET
inlawrev-3369	34	22	old	old	ADJ
inlawrev-3369	34	23	law	law	NOUN
inlawrev-3369	34	24	)	)	PUNCT
inlawrev-3369	34	25	,	,	PUNCT
inlawrev-3369	34	26	of	of	ADP
inlawrev-3369	34	27	certain	certain	ADJ
inlawrev-3369	34	28	lump	lump	NOUN
inlawrev-3369	34	29	sum	sum	NOUN
inlawrev-3369	34	30	distributions	distribution	NOUN
inlawrev-3369	34	31	are	be	AUX
inlawrev-3369	34	32	added	add	VERB
inlawrev-3369	34	33	back	back	ADV
inlawrev-3369	34	34	to	to	ADP
inlawrev-3369	34	35	adjusted	adjust	VERB
inlawrev-3369	34	36	gross	gross	ADJ
inlawrev-3369	34	37	income	income	NOUN
inlawrev-3369	34	38	8	8	NUM
inlawrev-3369	34	39	.	.	PUNCT
inlawrev-3369	35	1	i	i	PRON
inlawrev-3369	35	2	d.	d.	PROPN
inlawrev-3369	35	3	§	§	PROPN
inlawrev-3369	35	4	§	§	PROPN
inlawrev-3369	35	5	6	6	NUM
inlawrev-3369	35	6	-	-	SYM
inlawrev-3369	35	7	8.1	8.1	NUM
inlawrev-3369	35	8	-	-	PUNCT
inlawrev-3369	35	9	9	9	NUM
inlawrev-3369	35	10	-	-	PUNCT
inlawrev-3369	35	11	l(f)(l	l(f)(l	NOUN
inlawrev-3369	35	12	)	)	PUNCT
inlawrev-3369	35	13	,	,	PUNCT
inlawrev-3369	35	14	(	(	PUNCT
inlawrev-3369	35	15	2	2	X
inlawrev-3369	35	16	)	)	PUNCT
inlawrev-3369	35	17	(	(	PUNCT
inlawrev-3369	35	18	eff	eff	PROPN
inlawrev-3369	35	19	.	.	PUNCT
inlawrev-3369	35	20	jan	jan	PROPN
inlawrev-3369	35	21	.	.	PROPN
inlawrev-3369	35	22	1	1	NUM
inlawrev-3369	35	23	,	,	PUNCT
inlawrev-3369	35	24	1999	1999	NUM
inlawrev-3369	35	25	)	)	PUNCT
inlawrev-3369	35	26	.	.	PUNCT
inlawrev-3369	36	1	9	9	X
inlawrev-3369	36	2	.	.	X
inlawrev-3369	36	3	see	see	VERB
inlawrev-3369	36	4	i	i	PRON
inlawrev-3369	36	5	d.	d.	PROPN
inlawrev-3369	36	6	§	§	PROPN
inlawrev-3369	36	7	6	6	NUM
inlawrev-3369	36	8	-	-	SYM
inlawrev-3369	36	9	8.1	8.1	NUM
inlawrev-3369	36	10	-	-	PUNCT
inlawrev-3369	36	11	6	6	NUM
inlawrev-3369	36	12	-	-	SYM
inlawrev-3369	36	13	4.5	4.5	NUM
inlawrev-3369	36	14	(	(	PUNCT
inlawrev-3369	36	15	retroactive	retroactive	ADJ
inlawrev-3369	36	16	to	to	ADP
inlawrev-3369	36	17	jan	jan	PROPN
inlawrev-3369	36	18	.	.	PROPN
inlawrev-3369	36	19	1	1	NUM
inlawrev-3369	36	20	,	,	PUNCT
inlawrev-3369	36	21	1998	1998	NUM
inlawrev-3369	36	22	)	)	PUNCT
inlawrev-3369	36	23	.	.	PUNCT
inlawrev-3369	37	1	10	10	X
inlawrev-3369	37	2	.	.	X
inlawrev-3369	37	3	see	see	VERB
inlawrev-3369	37	4	i	i	PROPN
inlawrev-3369	37	5	d	d	PROPN
inlawrev-3369	37	6	§	§	PROPN
inlawrev-3369	37	7	6	6	NUM
inlawrev-3369	37	8	-	-	SYM
inlawrev-3369	37	9	8.1	8.1	NUM
inlawrev-3369	37	10	-	-	PUNCT
inlawrev-3369	37	11	6	6	NUM
inlawrev-3369	37	12	-	-	NUM
inlawrev-3369	37	13	4.5(1	4.5(1	NUM
inlawrev-3369	37	14	)	)	PUNCT
inlawrev-3369	37	15	.	.	PUNCT
inlawrev-3369	38	1	11	11	NUM
inlawrev-3369	38	2	.	.	X
inlawrev-3369	39	1	see	see	VERB
inlawrev-3369	39	2	i	i	PROPN
inlawrev-3369	39	3	d	d	PROPN
inlawrev-3369	39	4	§	§	PROPN
inlawrev-3369	39	5	6	6	NUM
inlawrev-3369	39	6	-	-	SYM
inlawrev-3369	39	7	8.1	8.1	NUM
inlawrev-3369	39	8	-	-	PUNCT
inlawrev-3369	39	9	6	6	NUM
inlawrev-3369	39	10	-	-	PUNCT
inlawrev-3369	39	11	4.5(2	4.5(2	NUM
inlawrev-3369	39	12	)	)	PUNCT
inlawrev-3369	39	13	.	.	PUNCT
inlawrev-3369	40	1	12	12	NUM
inlawrev-3369	40	2	.	.	PUNCT
inlawrev-3369	41	1	h.r	h.r	PROPN
inlawrev-3369	41	2	.	.	PROPN
inlawrev-3369	41	3	1	1	NUM
inlawrev-3369	41	4	157	157	NUM
inlawrev-3369	41	5	,	,	PUNCT
inlawrev-3369	41	6	1	1	NUM
inlawrev-3369	41	7	10th	10th	ADJ
inlawrev-3369	41	8	leg	leg	NOUN
inlawrev-3369	41	9	.	.	PUNCT
inlawrev-3369	41	10	,	,	PUNCT
inlawrev-3369	41	11	2d	2d	PROPN
inlawrev-3369	41	12	reg	reg	NOUN
inlawrev-3369	41	13	.	.	PUNCT
inlawrev-3369	42	1	sess	sess	PROPN
inlawrev-3369	42	2	.	.	PUNCT
inlawrev-3369	43	1	§	§	PROPN
inlawrev-3369	43	2	§	§	PROPN
inlawrev-3369	43	3	1	1	NUM
inlawrev-3369	43	4	,	,	PUNCT
inlawrev-3369	43	5	2	2	NUM
inlawrev-3369	43	6	,	,	PUNCT
inlawrev-3369	43	7	4	4	NUM
inlawrev-3369	43	8	,	,	PUNCT
inlawrev-3369	43	9	5	5	NUM
inlawrev-3369	43	10	(	(	PUNCT
inlawrev-3369	43	11	ind	ind	NOUN
inlawrev-3369	43	12	.	.	PUNCT
inlawrev-3369	43	13	1998	1998	NUM
inlawrev-3369	43	14	)	)	PUNCT
inlawrev-3369	43	15	.	.	PUNCT
inlawrev-3369	44	1	13	13	NUM
inlawrev-3369	44	2	.	.	X
inlawrev-3369	45	1	ind	ind	PROPN
inlawrev-3369	45	2	.	.	PUNCT
inlawrev-3369	46	1	code	code	PROPN
inlawrev-3369	46	2	§	§	PROPN
inlawrev-3369	46	3	6	6	NUM
inlawrev-3369	46	4	-	-	SYM
inlawrev-3369	46	5	2.1	2.1	NUM
inlawrev-3369	46	6	-	-	PUNCT
inlawrev-3369	46	7	3	3	NUM
inlawrev-3369	46	8	-	-	PUNCT
inlawrev-3369	46	9	24.5(c	24.5(c	NUM
inlawrev-3369	46	10	)	)	PUNCT
inlawrev-3369	46	11	(	(	PUNCT
inlawrev-3369	46	12	1998	1998	NUM
inlawrev-3369	46	13	)	)	PUNCT
inlawrev-3369	46	14	(	(	PUNCT
inlawrev-3369	46	15	retroactive	retroactive	ADJ
inlawrev-3369	46	16	to	to	ADP
inlawrev-3369	46	17	jan	jan	PROPN
inlawrev-3369	46	18	.	.	PROPN
inlawrev-3369	46	19	1	1	NUM
inlawrev-3369	46	20	,	,	PUNCT
inlawrev-3369	46	21	1998	1998	NUM
inlawrev-3369	46	22	)	)	PUNCT
inlawrev-3369	46	23	.	.	PUNCT
inlawrev-3369	47	1	14	14	NUM
inlawrev-3369	47	2	.	.	PUNCT
inlawrev-3369	48	1	i	i	PRON
inlawrev-3369	48	2	d	d	PROPN
inlawrev-3369	48	3	§	§	PROPN
inlawrev-3369	48	4	6	6	NUM
inlawrev-3369	48	5	-	-	SYM
inlawrev-3369	48	6	2.1	2.1	NUM
inlawrev-3369	48	7	-	-	PUNCT
inlawrev-3369	48	8	6	6	NUM
inlawrev-3369	48	9	-	-	SYM
inlawrev-3369	48	10	3.1	3.1	NUM
inlawrev-3369	48	11	(	(	PUNCT
inlawrev-3369	48	12	retroactive	retroactive	ADJ
inlawrev-3369	48	13	to	to	ADP
inlawrev-3369	48	14	jan	jan	PROPN
inlawrev-3369	48	15	.	.	PROPN
inlawrev-3369	48	16	1	1	NUM
inlawrev-3369	48	17	,	,	PUNCT
inlawrev-3369	48	18	1998	1998	NUM
inlawrev-3369	48	19	)	)	PUNCT
inlawrev-3369	48	20	.	.	PUNCT
inlawrev-3369	49	1	15	15	X
inlawrev-3369	49	2	.	.	X
inlawrev-3369	49	3	see	see	VERB
inlawrev-3369	49	4	i	i	PROPN
inlawrev-3369	49	5	d	d	PROPN
inlawrev-3369	49	6	§	§	PROPN
inlawrev-3369	49	7	6	6	NUM
inlawrev-3369	49	8	-	-	SYM
inlawrev-3369	49	9	3	3	NUM
inlawrev-3369	49	10	-	-	PUNCT
inlawrev-3369	49	11	1	1	NUM
inlawrev-3369	49	12	-	-	SYM
inlawrev-3369	49	13	1	1	NUM
inlawrev-3369	49	14	1	1	NUM
inlawrev-3369	49	15	(	(	PUNCT
inlawrev-3369	49	16	retroactive	retroactive	ADJ
inlawrev-3369	49	17	to	to	ADP
inlawrev-3369	49	18	jan	jan	PROPN
inlawrev-3369	49	19	.	.	PROPN
inlawrev-3369	49	20	1	1	NUM
inlawrev-3369	49	21	,	,	PUNCT
inlawrev-3369	49	22	1998	1998	NUM
inlawrev-3369	49	23	)	)	PUNCT
inlawrev-3369	49	24	.	.	PUNCT
inlawrev-3369	50	1	16	16	NUM
inlawrev-3369	50	2	.	.	PUNCT
inlawrev-3369	51	1	see	see	VERB
inlawrev-3369	51	2	i	i	PRON
inlawrev-3369	51	3	d.	d.	PROPN
inlawrev-3369	51	4	§	§	PROPN
inlawrev-3369	51	5	6	6	NUM
inlawrev-3369	51	6	-	-	SYM
inlawrev-3369	51	7	3	3	NUM
inlawrev-3369	51	8	-	-	PUNCT
inlawrev-3369	51	9	4	4	NUM
inlawrev-3369	51	10	-	-	SYM
inlawrev-3369	51	11	6	6	NUM
inlawrev-3369	51	12	(	(	PUNCT
inlawrev-3369	51	13	retroactive	retroactive	ADJ
inlawrev-3369	51	14	to	to	ADP
inlawrev-3369	51	15	jan	jan	PROPN
inlawrev-3369	51	16	.	.	PROPN
inlawrev-3369	51	17	1	1	NUM
inlawrev-3369	51	18	,	,	PUNCT
inlawrev-3369	51	19	1998	1998	NUM
inlawrev-3369	51	20	)	)	PUNCT
inlawrev-3369	51	21	.	.	PUNCT
inlawrev-3369	52	1	17	17	NUM
inlawrev-3369	52	2	.	.	PUNCT
inlawrev-3369	53	1	h.r	h.r	PROPN
inlawrev-3369	53	2	.	.	PROPN
inlawrev-3369	53	3	1	1	NUM
inlawrev-3369	53	4	157	157	NUM
inlawrev-3369	53	5	,	,	PUNCT
inlawrev-3369	53	6	1	1	NUM
inlawrev-3369	53	7	10th	10th	ADJ
inlawrev-3369	53	8	leg	leg	NOUN
inlawrev-3369	53	9	.	.	PUNCT
inlawrev-3369	53	10	,	,	PUNCT
inlawrev-3369	53	11	2d	2d	PROPN
inlawrev-3369	53	12	reg	reg	NOUN
inlawrev-3369	53	13	.	.	PUNCT
inlawrev-3369	54	1	sess	sess	PROPN
inlawrev-3369	54	2	.	.	PUNCT
inlawrev-3369	55	1	§	§	PROPN
inlawrev-3369	55	2	§	§	PROPN
inlawrev-3369	55	3	3	3	NUM
inlawrev-3369	55	4	,	,	PUNCT
inlawrev-3369	55	5	13	13	NUM
inlawrev-3369	55	6	(	(	PUNCT
inlawrev-3369	55	7	ind	ind	NOUN
inlawrev-3369	55	8	.	.	PUNCT
inlawrev-3369	55	9	1998	1998	NUM
inlawrev-3369	55	10	)	)	PUNCT
inlawrev-3369	55	11	.	.	PUNCT
inlawrev-3369	56	1	1999	1999	NUM
inlawrev-3369	56	2	]	]	PUNCT
inlawrev-3369	56	3	taxation	taxation	NOUN
inlawrev-3369	56	4	1005	1005	NUM
inlawrev-3369	56	5	for	for	ADP
inlawrev-3369	56	6	state	state	NOUN
inlawrev-3369	56	7	tax	tax	NOUN
inlawrev-3369	56	8	purposes	purpose	NOUN
inlawrev-3369	56	9	.	.	PUNCT
inlawrev-3369	57	1	'^	'^	NOUN
inlawrev-3369	57	2	for	for	ADP
inlawrev-3369	57	3	purposes	purpose	NOUN
inlawrev-3369	57	4	of	of	ADP
inlawrev-3369	57	5	the	the	DET
inlawrev-3369	57	6	financial	financial	ADJ
inlawrev-3369	57	7	institutions	institution	NOUN
inlawrev-3369	57	8	tax	tax	NOUN
inlawrev-3369	57	9	,	,	PUNCT
inlawrev-3369	57	10	the	the	DET
inlawrev-3369	57	11	second	second	ADJ
inlawrev-3369	57	12	provision	provision	NOUN
inlawrev-3369	57	13	adds	add	VERB
inlawrev-3369	57	14	a	a	DET
inlawrev-3369	57	15	deduction	deduction	NOUN
inlawrev-3369	57	16	from	from	ADP
inlawrev-3369	57	17	income	income	NOUN
inlawrev-3369	57	18	concerning	concern	VERB
inlawrev-3369	57	19	bad	bad	ADJ
inlawrev-3369	57	20	debt	debt	NOUN
inlawrev-3369	57	21	reserves	reserve	NOUN
inlawrev-3369	57	22	for	for	ADP
inlawrev-3369	57	23	building	building	NOUN
inlawrev-3369	57	24	and	and	CCONJ
inlawrev-3369	57	25	loan	loan	NOUN
inlawrev-3369	57	26	associations	association	NOUN
inlawrev-3369	57	27	,	,	PUNCT
inlawrev-3369	57	28	mutual	mutual	ADJ
inlawrev-3369	57	29	savings	saving	NOUN
inlawrev-3369	57	30	banks	bank	NOUN
inlawrev-3369	57	31	,	,	PUNCT
inlawrev-3369	57	32	and	and	CCONJ
inlawrev-3369	57	33	certain	certain	ADJ
inlawrev-3369	57	34	cooperative	cooperative	ADJ
inlawrev-3369	57	35	banks	bank	NOUN
inlawrev-3369	57	36	to	to	PART
inlawrev-3369	57	37	correspond	correspond	VERB
inlawrev-3369	57	38	to	to	ADP
inlawrev-3369	57	39	federal	federal	ADJ
inlawrev-3369	57	40	tax	tax	NOUN
inlawrev-3369	57	41	law.^^	law.^^	CCONJ
inlawrev-3369	57	42	federal	federal	ADJ
inlawrev-3369	57	43	tax	tax	NOUN
inlawrev-3369	57	44	law	law	NOUN
inlawrev-3369	57	45	changed	change	VERB
inlawrev-3369	57	46	the	the	DET
inlawrev-3369	57	47	way	way	NOUN
inlawrev-3369	57	48	in	in	ADP
inlawrev-3369	57	49	which	which	PRON
inlawrev-3369	57	50	thrifts	thrift	NOUN
inlawrev-3369	57	51	calculate	calculate	VERB
inlawrev-3369	57	52	their	their	PRON
inlawrev-3369	57	53	allowable	allowable	ADJ
inlawrev-3369	57	54	bad	bad	ADJ
inlawrev-3369	57	55	debt	debt	NOUN
inlawrev-3369	57	56	deductions	deduction	NOUN
inlawrev-3369	57	57	for	for	ADP
inlawrev-3369	57	58	federal	federal	ADJ
inlawrev-3369	57	59	tax	tax	NOUN
inlawrev-3369	57	60	purposes	purpose	NOUN
inlawrev-3369	57	61	,	,	PUNCT
inlawrev-3369	57	62	and	and	CCONJ
inlawrev-3369	57	63	indiana	indiana	PROPN
inlawrev-3369	57	64	merely	merely	ADV
inlawrev-3369	57	65	conformed	conform	VERB
inlawrev-3369	57	66	its	its	PRON
inlawrev-3369	57	67	laws	law	NOUN
inlawrev-3369	57	68	to	to	PART
inlawrev-3369	57	69	correspond	correspond	VERB
inlawrev-3369	57	70	to	to	ADP
inlawrev-3369	57	71	the	the	DET
inlawrev-3369	57	72	federal	federal	ADJ
inlawrev-3369	57	73	change	change	NOUN
inlawrev-3369	57	74	.	.	PUNCT
inlawrev-3369	58	1	the	the	DET
inlawrev-3369	58	2	new	new	ADJ
inlawrev-3369	58	3	deduction	deduction	NOUN
inlawrev-3369	58	4	will	will	AUX
inlawrev-3369	58	5	accommodate	accommodate	VERB
inlawrev-3369	58	6	accounting	accounting	NOUN
inlawrev-3369	58	7	method	method	NOUN
inlawrev-3369	58	8	changes	change	NOUN
inlawrev-3369	58	9	required	require	VERB
inlawrev-3369	58	10	under	under	ADP
inlawrev-3369	58	11	the	the	DET
inlawrev-3369	58	12	irc	irc	NOUN
inlawrev-3369	58	13	for	for	ADP
inlawrev-3369	58	14	federal	federal	ADJ
inlawrev-3369	58	15	and	and	CCONJ
inlawrev-3369	58	16	state	state	NOUN
inlawrev-3369	58	17	saving	saving	NOUN
inlawrev-3369	58	18	institutions	institution	NOUN
inlawrev-3369	58	19	.	.	PUNCT
inlawrev-3369	59	1	without	without	ADP
inlawrev-3369	59	2	the	the	DET
inlawrev-3369	59	3	change	change	NOUN
inlawrev-3369	59	4	,	,	PUNCT
inlawrev-3369	59	5	indiana	indiana	PROPN
inlawrev-3369	59	6	would	would	AUX
inlawrev-3369	59	7	realize	realize	VERB
inlawrev-3369	59	8	a	a	DET
inlawrev-3369	59	9	windfall	windfall	NOUN
inlawrev-3369	59	10	for	for	ADP
inlawrev-3369	59	11	taxing	tax	VERB
inlawrev-3369	59	12	the	the	DET
inlawrev-3369	59	13	recapture	recapture	NOUN
inlawrev-3369	59	14	income	income	NOUN
inlawrev-3369	59	15	from	from	ADP
inlawrev-3369	59	16	the	the	DET
inlawrev-3369	59	17	savings	saving	NOUN
inlawrev-3369	59	18	institutions	institution	NOUN
inlawrev-3369	59	19	.	.	PUNCT
inlawrev-3369	60	1	d.	d.	PROPN
inlawrev-3369	60	2	sales	sale	NOUN
inlawrev-3369	60	3	and	and	CCONJ
inlawrev-3369	60	4	use	use	VERB
inlawrev-3369	60	5	taxation	taxation	NOUN
inlawrev-3369	60	6	in	in	ADP
inlawrev-3369	60	7	the	the	DET
inlawrev-3369	60	8	area	area	NOUN
inlawrev-3369	60	9	of	of	ADP
inlawrev-3369	60	10	sales	sale	NOUN
inlawrev-3369	60	11	and	and	CCONJ
inlawrev-3369	60	12	use	use	VERB
inlawrev-3369	60	13	taxation	taxation	NOUN
inlawrev-3369	60	14	,	,	PUNCT
inlawrev-3369	60	15	the	the	DET
inlawrev-3369	60	16	general	general	ADJ
inlawrev-3369	60	17	assembly	assembly	NOUN
inlawrev-3369	60	18	enacted	enact	VERB
inlawrev-3369	60	19	into	into	ADP
inlawrev-3369	60	20	law	law	NOUN
inlawrev-3369	60	21	one	one	NUM
inlawrev-3369	60	22	bill	bill	NOUN
inlawrev-3369	60	23	that	that	PRON
inlawrev-3369	60	24	contained	contain	VERB
inlawrev-3369	60	25	three	three	NUM
inlawrev-3369	60	26	key	key	ADJ
inlawrev-3369	60	27	provisions.^	provisions.^	NOUN
inlawrev-3369	60	28	°	°	ADP
inlawrev-3369	60	29	the	the	DET
inlawrev-3369	60	30	first	first	ADJ
inlawrev-3369	60	31	provision	provision	NOUN
inlawrev-3369	60	32	provides	provide	VERB
inlawrev-3369	60	33	that	that	PRON
inlawrev-3369	60	34	hard	hard	ADJ
inlawrev-3369	60	35	cider	cider	NOUN
inlawrev-3369	60	36	is	be	AUX
inlawrev-3369	60	37	an	an	DET
inlawrev-3369	60	38	alcoholic	alcoholic	ADJ
inlawrev-3369	60	39	beverage	beverage	NOUN
inlawrev-3369	60	40	if	if	SCONJ
inlawrev-3369	60	41	the	the	DET
inlawrev-3369	60	42	cider	cider	NOUN
inlawrev-3369	60	43	has	have	VERB
inlawrev-3369	60	44	at	at	ADV
inlawrev-3369	60	45	least	least	ADJ
inlawrev-3369	60	46	.5	.5	NUM
inlawrev-3369	60	47	%	%	NOUN
inlawrev-3369	60	48	,	,	PUNCT
inlawrev-3369	60	49	but	but	CCONJ
inlawrev-3369	60	50	not	not	PART
inlawrev-3369	60	51	more	more	ADJ
inlawrev-3369	60	52	than	than	ADP
inlawrev-3369	60	53	7	7	NUM
inlawrev-3369	60	54	%	%	NOUN
inlawrev-3369	60	55	,	,	PUNCT
inlawrev-3369	60	56	of	of	ADP
inlawrev-3369	60	57	alcohol	alcohol	NOUN
inlawrev-3369	60	58	by	by	ADP
inlawrev-3369	60	59	volume.^^	volume.^^	PUNCT
inlawrev-3369	60	60	"	"	PUNCT
inlawrev-3369	60	61	hard	hard	ADJ
inlawrev-3369	60	62	cider	cider	NOUN
inlawrev-3369	60	63	"	"	PUNCT
inlawrev-3369	60	64	is	be	AUX
inlawrev-3369	60	65	defined	define	VERB
inlawrev-3369	60	66	as	as	ADP
inlawrev-3369	60	67	a	a	DET
inlawrev-3369	60	68	wine	wine	NOUN
inlawrev-3369	60	69	,	,	PUNCT
inlawrev-3369	60	70	"	"	PUNCT
inlawrev-3369	60	71	except	except	SCONJ
inlawrev-3369	60	72	for	for	ADP
inlawrev-3369	60	73	alcoholic	alcoholic	ADJ
inlawrev-3369	60	74	beverage	beverage	NOUN
inlawrev-3369	60	75	tax	tax	NOUN
inlawrev-3369	60	76	purposes	purpose	NOUN
inlawrev-3369	60	77	.	.	PUNCT
inlawrev-3369	61	1	"^^	"^^	VERB
inlawrev-3369	61	2	the	the	DET
inlawrev-3369	61	3	new	new	ADJ
inlawrev-3369	61	4	law	law	NOUN
inlawrev-3369	61	5	creates	create	VERB
inlawrev-3369	61	6	a	a	DET
inlawrev-3369	61	7	hard	hard	ADJ
inlawrev-3369	61	8	cider	cider	NOUN
inlawrev-3369	61	9	excise	excise	NOUN
inlawrev-3369	61	10	tax	tax	NOUN
inlawrev-3369	61	11	at	at	ADP
inlawrev-3369	61	12	a	a	DET
inlawrev-3369	61	13	rate	rate	NOUN
inlawrev-3369	61	14	of	of	ADP
inlawrev-3369	61	15	$	$	SYM
inlawrev-3369	61	16	0.1	0.1	NUM
inlawrev-3369	61	17	15	15	NUM
inlawrev-3369	61	18	per	per	ADP
inlawrev-3369	61	19	gallon	gallon	NOUN
inlawrev-3369	61	20	upon	upon	SCONJ
inlawrev-3369	61	21	the	the	DET
inlawrev-3369	61	22	manufacture	manufacture	NOUN
inlawrev-3369	61	23	,	,	PUNCT
inlawrev-3369	61	24	sale	sale	NOUN
inlawrev-3369	61	25	,	,	PUNCT
inlawrev-3369	61	26	or	or	CCONJ
inlawrev-3369	61	27	gift	gift	NOUN
inlawrev-3369	61	28	of	of	ADP
inlawrev-3369	61	29	hard	hard	ADJ
inlawrev-3369	61	30	cider	cider	NOUN
inlawrev-3369	61	31	within	within	ADP
inlawrev-3369	61	32	indiana.^^	indiana.^^	ADP
inlawrev-3369	61	33	as	as	ADP
inlawrev-3369	61	34	a	a	DET
inlawrev-3369	61	35	result	result	NOUN
inlawrev-3369	61	36	of	of	ADP
inlawrev-3369	61	37	the	the	DET
inlawrev-3369	61	38	new	new	ADJ
inlawrev-3369	61	39	law	law	NOUN
inlawrev-3369	61	40	,	,	PUNCT
inlawrev-3369	61	41	the	the	DET
inlawrev-3369	61	42	excise	excise	NOUN
inlawrev-3369	61	43	tax	tax	NOUN
inlawrev-3369	61	44	with	with	ADP
inlawrev-3369	61	45	respect	respect	NOUN
inlawrev-3369	61	46	to	to	ADP
inlawrev-3369	61	47	hard	hard	ADJ
inlawrev-3369	61	48	cider	cider	NOUN
inlawrev-3369	61	49	is	be	AUX
inlawrev-3369	61	50	now	now	ADV
inlawrev-3369	61	51	the	the	DET
inlawrev-3369	61	52	same	same	ADJ
inlawrev-3369	61	53	as	as	ADP
inlawrev-3369	61	54	the	the	DET
inlawrev-3369	61	55	excise	excise	NOUN
inlawrev-3369	61	56	tax	tax	NOUN
inlawrev-3369	61	57	with	with	ADP
inlawrev-3369	61	58	respect	respect	NOUN
inlawrev-3369	61	59	to	to	ADP
inlawrev-3369	61	60	beer	beer	NOUN
inlawrev-3369	61	61	.	.	PUNCT
inlawrev-3369	62	1	the	the	DET
inlawrev-3369	62	2	wine	wine	NOUN
inlawrev-3369	62	3	excise	excise	NOUN
inlawrev-3369	62	4	tax	tax	NOUN
inlawrev-3369	62	5	rate	rate	NOUN
inlawrev-3369	62	6	is	be	AUX
inlawrev-3369	62	7	$	$	SYM
inlawrev-3369	62	8	0.47	0.47	NUM
inlawrev-3369	62	9	per	per	ADP
inlawrev-3369	62	10	gallon	gallon	NOUN
inlawrev-3369	62	11	.	.	PUNCT
inlawrev-3369	63	1	thus	thus	ADV
inlawrev-3369	63	2	,	,	PUNCT
inlawrev-3369	63	3	the	the	DET
inlawrev-3369	63	4	new	new	ADJ
inlawrev-3369	63	5	law	law	NOUN
inlawrev-3369	63	6	reduces	reduce	VERB
inlawrev-3369	63	7	the	the	DET
inlawrev-3369	63	8	excise	excise	NOUN
inlawrev-3369	63	9	tax	tax	NOUN
inlawrev-3369	63	10	rate	rate	NOUN
inlawrev-3369	63	11	on	on	ADP
inlawrev-3369	63	12	hard	hard	ADJ
inlawrev-3369	63	13	cider	cider	NOUN
inlawrev-3369	63	14	by	by	ADP
inlawrev-3369	63	15	$	$	SYM
inlawrev-3369	63	16	0,355	0,355	NUM
inlawrev-3369	63	17	per	per	ADP
inlawrev-3369	63	18	gallon	gallon	NOUN
inlawrev-3369	63	19	.	.	PUNCT
inlawrev-3369	64	1	e.	e.	PROPN
inlawrev-3369	64	2	tax	tax	PROPN
inlawrev-3369	64	3	credits	credit	NOUN
inlawrev-3369	64	4	in	in	ADP
inlawrev-3369	64	5	the	the	DET
inlawrev-3369	64	6	area	area	NOUN
inlawrev-3369	64	7	of	of	ADP
inlawrev-3369	64	8	tax	tax	NOUN
inlawrev-3369	64	9	credits	credit	NOUN
inlawrev-3369	64	10	,	,	PUNCT
inlawrev-3369	64	11	the	the	DET
inlawrev-3369	64	12	general	general	ADJ
inlawrev-3369	64	13	assembly	assembly	NOUN
inlawrev-3369	64	14	enacted	enact	VERB
inlawrev-3369	64	15	one	one	NUM
inlawrev-3369	64	16	bill	bill	NOUN
inlawrev-3369	64	17	that	that	PRON
inlawrev-3369	64	18	allows	allow	VERB
inlawrev-3369	64	19	for	for	ADP
inlawrev-3369	64	20	two	two	NUM
inlawrev-3369	64	21	tax	tax	NOUN
inlawrev-3369	64	22	credits.^	credits.^	NOUN
inlawrev-3369	64	23	"	"	PUNCT
inlawrev-3369	64	24	*	*	PUNCT
inlawrev-3369	64	25	the	the	DET
inlawrev-3369	64	26	first	first	ADJ
inlawrev-3369	64	27	credit	credit	NOUN
inlawrev-3369	64	28	is	be	AUX
inlawrev-3369	64	29	titled	title	VERB
inlawrev-3369	64	30	"	"	PUNCT
inlawrev-3369	64	31	military	military	ADJ
inlawrev-3369	64	32	base	base	NOUN
inlawrev-3369	64	33	recovery	recovery	NOUN
inlawrev-3369	64	34	tax	tax	NOUN
inlawrev-3369	64	35	credit	credit	NOUN
inlawrev-3369	64	36	.	.	PUNCT
inlawrev-3369	64	37	"	"	PUNCT
inlawrev-3369	65	1	the	the	DET
inlawrev-3369	65	2	new	new	ADJ
inlawrev-3369	65	3	law	law	NOUN
inlawrev-3369	65	4	establishes	establish	VERB
inlawrev-3369	65	5	a	a	DET
inlawrev-3369	65	6	state	state	NOUN
inlawrev-3369	65	7	tax	tax	NOUN
inlawrev-3369	65	8	credit	credit	NOUN
inlawrev-3369	65	9	for	for	ADP
inlawrev-3369	65	10	rehabilitation	rehabilitation	NOUN
inlawrev-3369	65	11	of	of	ADP
inlawrev-3369	65	12	buildings	building	NOUN
inlawrev-3369	65	13	that	that	PRON
inlawrev-3369	65	14	are	be	AUX
inlawrev-3369	65	15	located	locate	VERB
inlawrev-3369	65	16	on	on	ADP
inlawrev-3369	65	17	military	military	ADJ
inlawrev-3369	65	18	base	base	NOUN
inlawrev-3369	65	19	facilities	facility	NOUN
inlawrev-3369	65	20	designated	designate	VERB
inlawrev-3369	65	21	by	by	ADP
inlawrev-3369	65	22	the	the	DET
inlawrev-3369	65	23	indiana	indiana	PROPN
inlawrev-3369	65	24	enterprise	enterprise	PROPN
inlawrev-3369	65	25	zone	zone	NOUN
inlawrev-3369	65	26	board	board	NOUN
inlawrev-3369	65	27	if	if	SCONJ
inlawrev-3369	65	28	a	a	DET
inlawrev-3369	65	29	qualified	qualified	ADJ
inlawrev-3369	65	30	investment	investment	NOUN
inlawrev-3369	65	31	is	be	AUX
inlawrev-3369	65	32	made.^^	made.^^	NOUN
inlawrev-3369	65	33	the	the	DET
inlawrev-3369	65	34	credit	credit	NOUN
inlawrev-3369	65	35	is	be	AUX
inlawrev-3369	65	36	nonrefundable	nonrefundable	ADJ
inlawrev-3369	65	37	but	but	CCONJ
inlawrev-3369	65	38	may	may	AUX
inlawrev-3369	65	39	be	be	AUX
inlawrev-3369	65	40	carried	carry	VERB
inlawrev-3369	65	41	forward	forward	ADV
inlawrev-3369	65	42	to	to	ADP
inlawrev-3369	65	43	future	future	ADJ
inlawrev-3369	65	44	years	year	NOUN
inlawrev-3369	65	45	and	and	CCONJ
inlawrev-3369	65	46	applied	apply	VERB
inlawrev-3369	65	47	against	against	ADP
inlawrev-3369	65	48	ftiture	ftiture	NOUN
inlawrev-3369	65	49	state	state	NOUN
inlawrev-3369	65	50	tax	tax	NOUN
inlawrev-3369	65	51	liability.^^	liability.^^	NOUN
inlawrev-3369	66	1	the	the	DET
inlawrev-3369	66	2	credit	credit	NOUN
inlawrev-3369	66	3	is	be	AUX
inlawrev-3369	66	4	based	base	VERB
inlawrev-3369	66	5	on	on	ADP
inlawrev-3369	66	6	the	the	DET
inlawrev-3369	66	7	amount	amount	NOUN
inlawrev-3369	66	8	of	of	ADP
inlawrev-3369	66	9	qualified	qualified	ADJ
inlawrev-3369	66	10	investment	investment	NOUN
inlawrev-3369	66	11	for	for	ADP
inlawrev-3369	66	12	the	the	DET
inlawrev-3369	66	13	rehabilitation	rehabilitation	NOUN
inlawrev-3369	66	14	of	of	ADP
inlawrev-3369	66	15	a	a	DET
inlawrev-3369	66	16	building	building	NOUN
inlawrev-3369	66	17	.	.	PUNCT
inlawrev-3369	67	1	for	for	ADP
inlawrev-3369	67	2	buildings	building	NOUN
inlawrev-3369	67	3	between	between	ADP
inlawrev-3369	67	4	twenty	twenty	NUM
inlawrev-3369	67	5	and	and	CCONJ
inlawrev-3369	67	6	thirty	thirty	NUM
inlawrev-3369	67	7	years	year	NOUN
inlawrev-3369	67	8	old	old	ADJ
inlawrev-3369	67	9	,	,	PUNCT
inlawrev-3369	67	10	the	the	DET
inlawrev-3369	67	11	credit	credit	NOUN
inlawrev-3369	67	12	is	be	AUX
inlawrev-3369	67	13	equal	equal	ADJ
inlawrev-3369	67	14	to	to	ADP
inlawrev-3369	67	15	1	1	NUM
inlawrev-3369	67	16	5	5	NUM
inlawrev-3369	67	17	%	%	NOUN
inlawrev-3369	67	18	of	of	ADP
inlawrev-3369	67	19	the	the	DET
inlawrev-3369	67	20	qualified	qualified	ADJ
inlawrev-3369	67	21	investment;^^	investment;^^	NOUN
inlawrev-3369	67	22	for	for	ADP
inlawrev-3369	67	23	buildings	building	NOUN
inlawrev-3369	67	24	between	between	ADP
inlawrev-3369	67	25	18	18	NUM
inlawrev-3369	67	26	.	.	PUNCT
inlawrev-3369	68	1	ind	ind	PROPN
inlawrev-3369	68	2	.	.	PUNCT
inlawrev-3369	69	1	code	code	PROPN
inlawrev-3369	69	2	§	§	PROPN
inlawrev-3369	69	3	6	6	NUM
inlawrev-3369	69	4	-	-	SYM
inlawrev-3369	69	5	3	3	NUM
inlawrev-3369	69	6	-	-	PUNCT
inlawrev-3369	69	7	l-3.5(a)(7	l-3.5(a)(7	NOUN
inlawrev-3369	69	8	)	)	PUNCT
inlawrev-3369	69	9	(	(	PUNCT
inlawrev-3369	69	10	1998	1998	NUM
inlawrev-3369	69	11	)	)	PUNCT
inlawrev-3369	69	12	(	(	PUNCT
inlawrev-3369	69	13	retroactive	retroactive	ADJ
inlawrev-3369	69	14	to	to	ADP
inlawrev-3369	69	15	jan	jan	PROPN
inlawrev-3369	69	16	.	.	PROPN
inlawrev-3369	69	17	1	1	NUM
inlawrev-3369	69	18	,	,	PUNCT
inlawrev-3369	69	19	1998	1998	NUM
inlawrev-3369	69	20	)	)	PUNCT
inlawrev-3369	69	21	.	.	PUNCT
inlawrev-3369	70	1	19	19	NUM
inlawrev-3369	70	2	.	.	PUNCT
inlawrev-3369	71	1	i	i	PRON
inlawrev-3369	71	2	d.	d.	PROPN
inlawrev-3369	71	3	§	§	PROPN
inlawrev-3369	71	4	6	6	NUM
inlawrev-3369	71	5	-	-	SYM
inlawrev-3369	71	6	5.5	5.5	NUM
inlawrev-3369	71	7	-	-	PUNCT
inlawrev-3369	71	8	l-2(a)(2)(d	l-2(a)(2)(d	NUM
inlawrev-3369	71	9	)	)	PUNCT
inlawrev-3369	71	10	(	(	PUNCT
inlawrev-3369	71	11	retroactive	retroactive	ADJ
inlawrev-3369	71	12	to	to	ADP
inlawrev-3369	71	13	jan	jan	PROPN
inlawrev-3369	71	14	.	.	PROPN
inlawrev-3369	71	15	1	1	NUM
inlawrev-3369	71	16	,	,	PUNCT
inlawrev-3369	71	17	1998	1998	NUM
inlawrev-3369	71	18	)	)	PUNCT
inlawrev-3369	71	19	.	.	PUNCT
inlawrev-3369	72	1	20	20	NUM
inlawrev-3369	72	2	.	.	X
inlawrev-3369	73	1	h.r	h.r	PROPN
inlawrev-3369	73	2	.	.	PROPN
inlawrev-3369	73	3	11	11	NUM
inlawrev-3369	73	4	57	57	NUM
inlawrev-3369	73	5	,	,	PUNCT
inlawrev-3369	73	6	1	1	NUM
inlawrev-3369	73	7	10th	10th	ADJ
inlawrev-3369	73	8	leg	leg	NOUN
inlawrev-3369	73	9	.	.	PUNCT
inlawrev-3369	73	10	,	,	PUNCT
inlawrev-3369	73	11	2d	2d	PROPN
inlawrev-3369	73	12	reg	reg	NOUN
inlawrev-3369	73	13	.	.	PUNCT
inlawrev-3369	74	1	sess	sess	PROPN
inlawrev-3369	74	2	.	.	PUNCT
inlawrev-3369	75	1	§	§	PROPN
inlawrev-3369	75	2	§	§	PROPN
inlawrev-3369	75	3	21	21	NUM
inlawrev-3369	75	4	,	,	PUNCT
inlawrev-3369	75	5	22	22	NUM
inlawrev-3369	75	6	,	,	PUNCT
inlawrev-3369	75	7	24	24	NUM
inlawrev-3369	75	8	(	(	PUNCT
inlawrev-3369	75	9	ind	ind	NOUN
inlawrev-3369	75	10	.	.	PUNCT
inlawrev-3369	75	11	1998	1998	NUM
inlawrev-3369	75	12	)	)	PUNCT
inlawrev-3369	75	13	.	.	PUNCT
inlawrev-3369	76	1	21	21	NUM
inlawrev-3369	76	2	.	.	X
inlawrev-3369	77	1	ind	ind	PROPN
inlawrev-3369	77	2	.	.	PUNCT
inlawrev-3369	78	1	code	code	PROPN
inlawrev-3369	78	2	§	§	PROPN
inlawrev-3369	78	3	7.1	7.1	NUM
inlawrev-3369	78	4	-	-	SYM
inlawrev-3369	78	5	1	1	NUM
inlawrev-3369	78	6	-	-	PUNCT
inlawrev-3369	78	7	3	3	NUM
inlawrev-3369	78	8	-	-	PUNCT
inlawrev-3369	78	9	9.5(2	9.5(2	NUM
inlawrev-3369	78	10	)	)	PUNCT
inlawrev-3369	78	11	(	(	PUNCT
inlawrev-3369	78	12	1998	1998	NUM
inlawrev-3369	78	13	)	)	PUNCT
inlawrev-3369	78	14	(	(	PUNCT
inlawrev-3369	78	15	eff	eff	PROPN
inlawrev-3369	78	16	.	.	PROPN
inlawrev-3369	78	17	july	july	PROPN
inlawrev-3369	78	18	1	1	NUM
inlawrev-3369	78	19	,	,	PUNCT
inlawrev-3369	78	20	1998	1998	NUM
inlawrev-3369	78	21	)	)	PUNCT
inlawrev-3369	78	22	.	.	PUNCT
inlawrev-3369	79	1	22	22	NUM
inlawrev-3369	79	2	.	.	PUNCT
inlawrev-3369	80	1	i	i	PRON
inlawrev-3369	80	2	d.	d.	PROPN
inlawrev-3369	80	3	§	§	PROPN
inlawrev-3369	80	4	7.1	7.1	NUM
inlawrev-3369	80	5	-	-	SYM
inlawrev-3369	80	6	1	1	NUM
inlawrev-3369	80	7	-	-	PUNCT
inlawrev-3369	80	8	3	3	NUM
inlawrev-3369	80	9	-	-	SYM
inlawrev-3369	80	10	49	49	NUM
inlawrev-3369	80	11	(	(	PUNCT
inlawrev-3369	80	12	eff	eff	PROPN
inlawrev-3369	80	13	.	.	PROPN
inlawrev-3369	81	1	july	july	PROPN
inlawrev-3369	81	2	1	1	NUM
inlawrev-3369	81	3	,	,	PUNCT
inlawrev-3369	81	4	1998	1998	NUM
inlawrev-3369	81	5	)	)	PUNCT
inlawrev-3369	81	6	.	.	PUNCT
inlawrev-3369	82	1	23	23	NUM
inlawrev-3369	82	2	.	.	PUNCT
inlawrev-3369	83	1	i	i	PRON
inlawrev-3369	83	2	d	d	PROPN
inlawrev-3369	83	3	§	§	PROPN
inlawrev-3369	83	4	7.1	7.1	NUM
inlawrev-3369	83	5	-	-	SYM
inlawrev-3369	83	6	4	4	NUM
inlawrev-3369	83	7	-	-	SYM
inlawrev-3369	83	8	4.5	4.5	NUM
inlawrev-3369	83	9	-	-	SYM
inlawrev-3369	83	10	1	1	NUM
inlawrev-3369	83	11	(	(	PUNCT
inlawrev-3369	83	12	eff	eff	PROPN
inlawrev-3369	83	13	.	.	PROPN
inlawrev-3369	84	1	july	july	PROPN
inlawrev-3369	84	2	1	1	NUM
inlawrev-3369	84	3	,	,	PUNCT
inlawrev-3369	84	4	1998	1998	NUM
inlawrev-3369	84	5	)	)	PUNCT
inlawrev-3369	84	6	.	.	PUNCT
inlawrev-3369	85	1	24	24	NUM
inlawrev-3369	85	2	.	.	PUNCT
inlawrev-3369	86	1	h.r	h.r	PROPN
inlawrev-3369	86	2	.	.	PROPN
inlawrev-3369	86	3	1319	1319	NUM
inlawrev-3369	86	4	,	,	PUNCT
inlawrev-3369	86	5	1	1	NUM
inlawrev-3369	86	6	10th	10th	ADJ
inlawrev-3369	86	7	leg	leg	NOUN
inlawrev-3369	86	8	.	.	PUNCT
inlawrev-3369	86	9	,	,	PUNCT
inlawrev-3369	86	10	2d	2d	PROPN
inlawrev-3369	86	11	reg	reg	NOUN
inlawrev-3369	86	12	.	.	PUNCT
inlawrev-3369	87	1	sess	sess	PROPN
inlawrev-3369	87	2	.	.	PUNCT
inlawrev-3369	88	1	§	§	PROPN
inlawrev-3369	88	2	§	§	PROPN
inlawrev-3369	88	3	2	2	NUM
inlawrev-3369	88	4	,	,	PUNCT
inlawrev-3369	88	5	3	3	NUM
inlawrev-3369	88	6	,	,	PUNCT
inlawrev-3369	88	7	14	14	NUM
inlawrev-3369	88	8	,	,	PUNCT
inlawrev-3369	88	9	16	16	NUM
inlawrev-3369	88	10	,	,	PUNCT
inlawrev-3369	88	11	20	20	NUM
inlawrev-3369	88	12	(	(	PUNCT
inlawrev-3369	88	13	ind	ind	NOUN
inlawrev-3369	88	14	.	.	PUNCT
inlawrev-3369	88	15	1998	1998	NUM
inlawrev-3369	88	16	)	)	PUNCT
inlawrev-3369	88	17	.	.	PUNCT
inlawrev-3369	89	1	25	25	NUM
inlawrev-3369	89	2	.	.	PUNCT
inlawrev-3369	90	1	ind	ind	PROPN
inlawrev-3369	90	2	.	.	PUNCT
inlawrev-3369	91	1	code	code	PROPN
inlawrev-3369	91	2	§	§	PROPN
inlawrev-3369	91	3	6	6	NUM
inlawrev-3369	91	4	-	-	SYM
inlawrev-3369	91	5	3.1	3.1	NUM
inlawrev-3369	91	6	-	-	SYM
inlawrev-3369	91	7	1	1	NUM
inlawrev-3369	91	8	1.5	1.5	NUM
inlawrev-3369	91	9	-	-	PUNCT
inlawrev-3369	91	10	18(a	18(a	NUM
inlawrev-3369	91	11	)	)	PUNCT
inlawrev-3369	91	12	(	(	PUNCT
inlawrev-3369	91	13	1998	1998	NUM
inlawrev-3369	91	14	)	)	PUNCT
inlawrev-3369	91	15	(	(	PUNCT
inlawrev-3369	91	16	retroactive	retroactive	ADJ
inlawrev-3369	91	17	to	to	ADP
inlawrev-3369	91	18	jan	jan	PROPN
inlawrev-3369	91	19	.	.	PROPN
inlawrev-3369	91	20	1	1	NUM
inlawrev-3369	91	21	,	,	PUNCT
inlawrev-3369	91	22	1998	1998	NUM
inlawrev-3369	91	23	)	)	PUNCT
inlawrev-3369	91	24	.	.	PUNCT
inlawrev-3369	92	1	26	26	NUM
inlawrev-3369	92	2	.	.	PUNCT
inlawrev-3369	92	3	see	see	VERB
inlawrev-3369	92	4	i	i	PROPN
inlawrev-3369	92	5	d	d	PROPN
inlawrev-3369	92	6	§	§	PROPN
inlawrev-3369	92	7	§	§	PROPN
inlawrev-3369	92	8	6	6	NUM
inlawrev-3369	92	9	-	-	SYM
inlawrev-3369	92	10	3.1	3.1	NUM
inlawrev-3369	92	11	-	-	SYM
inlawrev-3369	92	12	1	1	NUM
inlawrev-3369	92	13	1.5	1.5	NUM
inlawrev-3369	92	14	-	-	SYM
inlawrev-3369	92	15	19(a	19(a	NUM
inlawrev-3369	92	16	)	)	PUNCT
inlawrev-3369	92	17	,	,	PUNCT
inlawrev-3369	92	18	(	(	PUNCT
inlawrev-3369	92	19	b	b	NOUN
inlawrev-3369	92	20	)	)	PUNCT
inlawrev-3369	92	21	.	.	PUNCT
inlawrev-3369	93	1	27	27	NUM
inlawrev-3369	93	2	.	.	PUNCT
inlawrev-3369	94	1	see	see	VERB
inlawrev-3369	94	2	i	i	PROPN
inlawrev-3369	94	3	d	d	PROPN
inlawrev-3369	94	4	§	§	PROPN
inlawrev-3369	94	5	6	6	NUM
inlawrev-3369	94	6	-	-	SYM
inlawrev-3369	94	7	3.1	3.1	NUM
inlawrev-3369	94	8	-	-	PUNCT
inlawrev-3369	94	9	11.5	11.5	NUM
inlawrev-3369	94	10	-	-	PUNCT
inlawrev-3369	94	11	1(1	1(1	NUM
inlawrev-3369	94	12	)	)	PUNCT
inlawrev-3369	94	13	.	.	PUNCT
inlawrev-3369	95	1	1	1	NUM
inlawrev-3369	95	2	006	006	NUM
inlawrev-3369	95	3	indiana	indiana	PROPN
inlawrev-3369	95	4	law	law	PROPN
inlawrev-3369	95	5	review	review	NOUN
inlawrev-3369	95	6	[	[	X
inlawrev-3369	95	7	vol	vol	NOUN
inlawrev-3369	95	8	.	.	PUNCT
inlawrev-3369	96	1	32	32	NUM
inlawrev-3369	96	2	:	:	SYM
inlawrev-3369	96	3	1	1	NUM
inlawrev-3369	96	4	003	003	NUM
inlawrev-3369	96	5	thirty	thirty	NUM
inlawrev-3369	96	6	and	and	CCONJ
inlawrev-3369	96	7	forty	forty	NUM
inlawrev-3369	96	8	years	year	NOUN
inlawrev-3369	96	9	old	old	ADJ
inlawrev-3369	96	10	,	,	PUNCT
inlawrev-3369	96	11	the	the	DET
inlawrev-3369	96	12	credit	credit	NOUN
inlawrev-3369	96	13	is	be	AUX
inlawrev-3369	96	14	equal	equal	ADJ
inlawrev-3369	96	15	to	to	ADP
inlawrev-3369	96	16	20	20	NUM
inlawrev-3369	96	17	%	%	NOUN
inlawrev-3369	96	18	of	of	ADP
inlawrev-3369	96	19	the	the	DET
inlawrev-3369	96	20	qualified	qualified	ADJ
inlawrev-3369	96	21	investment;^	investment;^	NOUN
inlawrev-3369	96	22	*	*	X
inlawrev-3369	96	23	and	and	CCONJ
inlawrev-3369	96	24	for	for	ADP
inlawrev-3369	96	25	buildings	building	NOUN
inlawrev-3369	96	26	at	at	ADP
inlawrev-3369	96	27	least	least	ADJ
inlawrev-3369	96	28	forty	forty	NUM
inlawrev-3369	96	29	years	year	NOUN
inlawrev-3369	96	30	old	old	ADJ
inlawrev-3369	96	31	,	,	PUNCT
inlawrev-3369	96	32	the	the	DET
inlawrev-3369	96	33	credit	credit	NOUN
inlawrev-3369	96	34	is	be	AUX
inlawrev-3369	96	35	equal	equal	ADJ
inlawrev-3369	96	36	to	to	ADP
inlawrev-3369	96	37	25	25	NUM
inlawrev-3369	96	38	%	%	NOUN
inlawrev-3369	96	39	of	of	ADP
inlawrev-3369	96	40	the	the	DET
inlawrev-3369	96	41	qualified	qualified	ADJ
inlawrev-3369	96	42	investment.^^	investment.^^	NUM
inlawrev-3369	96	43	any	any	DET
inlawrev-3369	96	44	part	part	NOUN
inlawrev-3369	96	45	of	of	ADP
inlawrev-3369	96	46	the	the	DET
inlawrev-3369	96	47	credit	credit	NOUN
inlawrev-3369	96	48	may	may	AUX
inlawrev-3369	96	49	be	be	AUX
inlawrev-3369	96	50	assigned	assign	VERB
inlawrev-3369	96	51	to	to	ADP
inlawrev-3369	96	52	a	a	DET
inlawrev-3369	96	53	lessee	lessee	NOUN
inlawrev-3369	96	54	of	of	ADP
inlawrev-3369	96	55	the	the	DET
inlawrev-3369	96	56	recovery	recovery	NOUN
inlawrev-3369	96	57	site.^^	site.^^	PUNCT
inlawrev-3369	97	1	additionally	additionally	ADV
inlawrev-3369	97	2	,	,	PUNCT
inlawrev-3369	97	3	a	a	DET
inlawrev-3369	97	4	taxpayer	taxpayer	NOUN
inlawrev-3369	97	5	who	who	PRON
inlawrev-3369	97	6	substantially	substantially	ADV
inlawrev-3369	97	7	reduces	reduce	VERB
inlawrev-3369	97	8	or	or	CCONJ
inlawrev-3369	97	9	ceases	cease	VERB
inlawrev-3369	97	10	operations	operation	NOUN
inlawrev-3369	97	11	in	in	ADP
inlawrev-3369	97	12	another	another	DET
inlawrev-3369	97	13	area	area	NOUN
inlawrev-3369	97	14	of	of	ADP
inlawrev-3369	97	15	indiana	indiana	PROPN
inlawrev-3369	97	16	in	in	ADP
inlawrev-3369	97	17	order	order	NOUN
inlawrev-3369	97	18	to	to	PART
inlawrev-3369	97	19	relocate	relocate	VERB
inlawrev-3369	97	20	within	within	ADP
inlawrev-3369	97	21	the	the	DET
inlawrev-3369	97	22	military	military	ADJ
inlawrev-3369	97	23	base	base	NOUN
inlawrev-3369	97	24	recovery	recovery	NOUN
inlawrev-3369	97	25	site	site	NOUN
inlawrev-3369	97	26	may	may	AUX
inlawrev-3369	97	27	not	not	PART
inlawrev-3369	97	28	claim	claim	VERB
inlawrev-3369	97	29	the	the	DET
inlawrev-3369	97	30	credit.^	credit.^	NOUN
inlawrev-3369	97	31	^	^	PUNCT
inlawrev-3369	97	32	this	this	DET
inlawrev-3369	97	33	limitation	limitation	NOUN
inlawrev-3369	97	34	prevents	prevent	VERB
inlawrev-3369	97	35	a	a	DET
inlawrev-3369	97	36	taxpayer	taxpayer	NOUN
inlawrev-3369	97	37	from	from	ADP
inlawrev-3369	97	38	claiming	claim	VERB
inlawrev-3369	97	39	the	the	DET
inlawrev-3369	97	40	credit	credit	NOUN
inlawrev-3369	97	41	if	if	SCONJ
inlawrev-3369	97	42	the	the	DET
inlawrev-3369	97	43	taxpayer	taxpayer	NOUN
inlawrev-3369	97	44	was	be	AUX
inlawrev-3369	97	45	motivated	motivate	VERB
inlawrev-3369	97	46	to	to	PART
inlawrev-3369	97	47	relocate	relocate	VERB
inlawrev-3369	97	48	only	only	ADV
inlawrev-3369	97	49	to	to	PART
inlawrev-3369	97	50	take	take	VERB
inlawrev-3369	97	51	advantage	advantage	NOUN
inlawrev-3369	97	52	of	of	ADP
inlawrev-3369	97	53	the	the	DET
inlawrev-3369	97	54	credit	credit	NOUN
inlawrev-3369	97	55	.	.	PUNCT
inlawrev-3369	98	1	in	in	ADP
inlawrev-3369	98	2	essence	essence	NOUN
inlawrev-3369	98	3	,	,	PUNCT
inlawrev-3369	98	4	the	the	DET
inlawrev-3369	98	5	credit	credit	NOUN
inlawrev-3369	98	6	was	be	AUX
inlawrev-3369	98	7	established	establish	VERB
inlawrev-3369	98	8	to	to	PART
inlawrev-3369	98	9	enhance	enhance	VERB
inlawrev-3369	98	10	economic	economic	ADJ
inlawrev-3369	98	11	development	development	NOUN
inlawrev-3369	98	12	and	and	CCONJ
inlawrev-3369	98	13	not	not	PART
inlawrev-3369	98	14	to	to	PART
inlawrev-3369	98	15	provide	provide	VERB
inlawrev-3369	98	16	a	a	DET
inlawrev-3369	98	17	credit	credit	NOUN
inlawrev-3369	98	18	to	to	ADP
inlawrev-3369	98	19	taxpayers	taxpayer	NOUN
inlawrev-3369	98	20	who	who	PRON
inlawrev-3369	98	21	merely	merely	ADV
inlawrev-3369	98	22	relocate	relocate	VERB
inlawrev-3369	98	23	their	their	PRON
inlawrev-3369	98	24	business	business	NOUN
inlawrev-3369	98	25	operations	operation	NOUN
inlawrev-3369	98	26	,	,	PUNCT
inlawrev-3369	98	27	which	which	PRON
inlawrev-3369	98	28	does	do	VERB
inlawrev-3369	98	29	little	little	ADJ
inlawrev-3369	98	30	to	to	PART
inlawrev-3369	98	31	benefit	benefit	VERB
inlawrev-3369	98	32	the	the	DET
inlawrev-3369	98	33	economy	economy	NOUN
inlawrev-3369	98	34	.	.	PUNCT
inlawrev-3369	99	1	the	the	DET
inlawrev-3369	99	2	second	second	ADJ
inlawrev-3369	99	3	tax	tax	NOUN
inlawrev-3369	99	4	credit	credit	NOUN
inlawrev-3369	99	5	is	be	AUX
inlawrev-3369	99	6	titled	title	VERB
inlawrev-3369	99	7	the	the	DET
inlawrev-3369	99	8	"	"	PUNCT
inlawrev-3369	99	9	community	community	NOUN
inlawrev-3369	99	10	revitalization	revitalization	NOUN
inlawrev-3369	99	11	enhancement	enhancement	NOUN
inlawrev-3369	99	12	district	district	NOUN
inlawrev-3369	99	13	tax	tax	NOUN
inlawrev-3369	99	14	credit	credit	NOUN
inlawrev-3369	99	15	.	.	PUNCT
inlawrev-3369	99	16	"	"	PUNCT
inlawrev-3369	100	1	the	the	DET
inlawrev-3369	100	2	new	new	ADJ
inlawrev-3369	100	3	law	law	NOUN
inlawrev-3369	100	4	grants	grant	VERB
inlawrev-3369	100	5	a	a	DET
inlawrev-3369	100	6	taxpayer	taxpayer	NOUN
inlawrev-3369	100	7	a	a	DET
inlawrev-3369	100	8	credit	credit	NOUN
inlawrev-3369	100	9	against	against	ADP
inlawrev-3369	100	10	both	both	DET
inlawrev-3369	100	11	indiana	indiana	PROPN
inlawrev-3369	100	12	and	and	CCONJ
inlawrev-3369	100	13	local	local	ADJ
inlawrev-3369	100	14	tax	tax	NOUN
inlawrev-3369	100	15	liability	liability	NOUN
inlawrev-3369	100	16	if	if	SCONJ
inlawrev-3369	100	17	a	a	DET
inlawrev-3369	100	18	qualified	qualified	ADJ
inlawrev-3369	100	19	investment	investment	NOUN
inlawrev-3369	100	20	is	be	AUX
inlawrev-3369	100	21	made.^^	made.^^	NOUN
inlawrev-3369	100	22	the	the	DET
inlawrev-3369	100	23	amount	amount	NOUN
inlawrev-3369	100	24	of	of	ADP
inlawrev-3369	100	25	the	the	DET
inlawrev-3369	100	26	credit	credit	NOUN
inlawrev-3369	100	27	equals	equal	VERB
inlawrev-3369	100	28	25	25	NUM
inlawrev-3369	100	29	%	%	NOUN
inlawrev-3369	100	30	of	of	ADP
inlawrev-3369	100	31	the	the	DET
inlawrev-3369	100	32	qualified	qualified	ADJ
inlawrev-3369	100	33	investment	investment	NOUN
inlawrev-3369	100	34	.	.	PUNCT
inlawrev-3369	100	35	"	"	PUNCT
inlawrev-3369	101	1	the	the	DET
inlawrev-3369	101	2	tax	tax	NOUN
inlawrev-3369	101	3	credit	credit	NOUN
inlawrev-3369	101	4	is	be	AUX
inlawrev-3369	101	5	available	available	ADJ
inlawrev-3369	101	6	for	for	ADP
inlawrev-3369	101	7	a	a	DET
inlawrev-3369	101	8	qualified	qualified	ADJ
inlawrev-3369	101	9	investment	investment	NOUN
inlawrev-3369	101	10	made	make	VERB
inlawrev-3369	101	11	for	for	ADP
inlawrev-3369	101	12	the	the	DET
inlawrev-3369	101	13	redevelopment	redevelopment	NOUN
inlawrev-3369	101	14	or	or	CCONJ
inlawrev-3369	101	15	rehabilitation	rehabilitation	NOUN
inlawrev-3369	101	16	of	of	ADP
inlawrev-3369	101	17	property	property	NOUN
inlawrev-3369	101	18	that	that	PRON
inlawrev-3369	101	19	is	be	AUX
inlawrev-3369	101	20	located	locate	VERB
inlawrev-3369	101	21	within	within	ADP
inlawrev-3369	101	22	a	a	DET
inlawrev-3369	101	23	community	community	NOUN
inlawrev-3369	101	24	revitalization	revitalization	NOUN
inlawrev-3369	101	25	enhancement	enhancement	NOUN
inlawrev-3369	101	26	district	district	NOUN
inlawrev-3369	101	27	in	in	ADP
inlawrev-3369	101	28	a	a	DET
inlawrev-3369	101	29	county	county	NOUN
inlawrev-3369	101	30	having	have	VERB
inlawrev-3369	101	31	a	a	DET
inlawrev-3369	101	32	population	population	NOUN
inlawrev-3369	101	33	of	of	ADP
inlawrev-3369	101	34	individuals	individual	NOUN
inlawrev-3369	101	35	between	between	ADP
inlawrev-3369	101	36	108,950	108,950	NUM
inlawrev-3369	101	37	and	and	CCONJ
inlawrev-3369	101	38	1	1	NUM
inlawrev-3369	101	39	12,000	12,000	NUM
inlawrev-3369	101	40	,	,	PUNCT
inlawrev-3369	101	41	e.g.	e.g.	ADV
inlawrev-3369	101	42	,	,	PUNCT
inlawrev-3369	101	43	monroe	monroe	PROPN
inlawrev-3369	101	44	county	county	PROPN
inlawrev-3369	101	45	or	or	CCONJ
inlawrev-3369	101	46	a	a	DET
inlawrev-3369	101	47	municipality	municipality	NOUN
inlawrev-3369	101	48	in	in	ADP
inlawrev-3369	101	49	monroe	monroe	PROPN
inlawrev-3369	101	50	county.^	county.^	NOUN
inlawrev-3369	101	51	'	'	NOUN
inlawrev-3369	101	52	*	*	PUNCT
inlawrev-3369	101	53	to	to	PART
inlawrev-3369	101	54	be	be	AUX
inlawrev-3369	101	55	designated	designate	VERB
inlawrev-3369	101	56	a	a	DET
inlawrev-3369	101	57	"	"	PUNCT
inlawrev-3369	101	58	district	district	NOUN
inlawrev-3369	101	59	,	,	PUNCT
inlawrev-3369	101	60	"	"	PUNCT
inlawrev-3369	101	61	monroe	monroe	PROPN
inlawrev-3369	101	62	county	county	PROPN
inlawrev-3369	101	63	is	be	AUX
inlawrev-3369	101	64	required	require	VERB
inlawrev-3369	101	65	to	to	PART
inlawrev-3369	101	66	submit	submit	VERB
inlawrev-3369	101	67	an	an	DET
inlawrev-3369	101	68	application	application	NOUN
inlawrev-3369	101	69	to	to	ADP
inlawrev-3369	101	70	the	the	DET
inlawrev-3369	101	71	advisory	advisory	ADJ
inlawrev-3369	101	72	commission	commission	NOUN
inlawrev-3369	101	73	on	on	ADP
inlawrev-3369	101	74	industrial	industrial	ADJ
inlawrev-3369	101	75	development.^^	development.^^	NOUN
inlawrev-3369	101	76	for	for	SCONJ
inlawrev-3369	101	77	the	the	DET
inlawrev-3369	101	78	advisory	advisory	ADJ
inlawrev-3369	101	79	commission	commission	NOUN
inlawrev-3369	101	80	to	to	PART
inlawrev-3369	101	81	designate	designate	VERB
inlawrev-3369	101	82	an	an	DET
inlawrev-3369	101	83	area	area	NOUN
inlawrev-3369	101	84	as	as	ADP
inlawrev-3369	101	85	a	a	DET
inlawrev-3369	101	86	district	district	NOUN
inlawrev-3369	101	87	,	,	PUNCT
inlawrev-3369	101	88	the	the	DET
inlawrev-3369	101	89	commission	commission	NOUN
inlawrev-3369	101	90	must	must	AUX
inlawrev-3369	101	91	find	find	VERB
inlawrev-3369	101	92	all	all	DET
inlawrev-3369	101	93	ofthe	ofthe	NOUN
inlawrev-3369	101	94	following	follow	VERB
inlawrev-3369	101	95	:	:	PUNCT
inlawrev-3369	101	96	the	the	DET
inlawrev-3369	101	97	area	area	NOUN
inlawrev-3369	101	98	contains	contain	VERB
inlawrev-3369	101	99	a	a	DET
inlawrev-3369	101	100	building	building	NOUN
inlawrev-3369	101	101	or	or	CCONJ
inlawrev-3369	101	102	buildings	building	NOUN
inlawrev-3369	101	103	with	with	ADP
inlawrev-3369	101	104	at	at	ADV
inlawrev-3369	101	105	least	least	ADV
inlawrev-3369	101	106	one	one	NUM
inlawrev-3369	101	107	million	million	NUM
inlawrev-3369	101	108	square	square	ADJ
inlawrev-3369	101	109	feet	foot	NOUN
inlawrev-3369	101	110	that	that	PRON
inlawrev-3369	101	111	is	be	AUX
inlawrev-3369	101	112	vacant	vacant	ADJ
inlawrev-3369	101	113	or	or	CCONJ
inlawrev-3369	101	114	about	about	ADP
inlawrev-3369	101	115	to	to	PART
inlawrev-3369	101	116	become	become	VERB
inlawrev-3369	101	117	vacant	vacant	ADJ
inlawrev-3369	101	118	due	due	ADP
inlawrev-3369	101	119	to	to	ADP
inlawrev-3369	101	120	relocation	relocation	NOUN
inlawrev-3369	101	121	of	of	ADP
inlawrev-3369	101	122	an	an	DET
inlawrev-3369	101	123	employer;^^	employer;^^	NOUN
inlawrev-3369	101	124	at	at	ADP
inlawrev-3369	101	125	least	least	ADJ
inlawrev-3369	101	126	1000	1000	NUM
inlawrev-3369	101	127	fewer	few	ADJ
inlawrev-3369	101	128	persons	person	NOUN
inlawrev-3369	101	129	are	be	AUX
inlawrev-3369	101	130	employed	employ	VERB
inlawrev-3369	101	131	currently	currently	ADV
inlawrev-3369	101	132	as	as	SCONJ
inlawrev-3369	101	133	compared	compare	VERB
inlawrev-3369	101	134	to	to	ADP
inlawrev-3369	101	135	the	the	DET
inlawrev-3369	101	136	prior	prior	ADJ
inlawrev-3369	101	137	ten	ten	NUM
inlawrev-3369	101	138	-	-	PUNCT
inlawrev-3369	101	139	year	year	NOUN
inlawrev-3369	101	140	period,*^^	period,*^^	PROPN
inlawrev-3369	101	141	there	there	PRON
inlawrev-3369	101	142	are	be	VERB
inlawrev-3369	101	143	significant	significant	ADJ
inlawrev-3369	101	144	obstacles	obstacle	NOUN
inlawrev-3369	101	145	to	to	ADP
inlawrev-3369	101	146	redeveloping	redevelop	VERB
inlawrev-3369	101	147	the	the	DET
inlawrev-3369	101	148	area	area	NOUN
inlawrev-3369	101	149	,	,	PUNCT
inlawrev-3369	101	150	including	include	VERB
inlawrev-3369	101	151	obsolete	obsolete	ADJ
inlawrev-3369	101	152	buildings	building	NOUN
inlawrev-3369	101	153	and	and	CCONJ
inlawrev-3369	101	154	infrastructure	infrastructure	NOUN
inlawrev-3369	101	155	,	,	PUNCT
inlawrev-3369	101	156	utility	utility	NOUN
inlawrev-3369	101	157	problems	problem	NOUN
inlawrev-3369	101	158	,	,	PUNCT
inlawrev-3369	101	159	accessibility	accessibility	NOUN
inlawrev-3369	101	160	problems	problem	NOUN
inlawrev-3369	101	161	,	,	PUNCT
inlawrev-3369	101	162	topographical	topographical	ADJ
inlawrev-3369	101	163	obstacles	obstacle	NOUN
inlawrev-3369	101	164	or	or	CCONJ
inlawrev-3369	101	165	environmental	environmental	ADJ
inlawrev-3369	101	166	contamination;^	contamination;^	NOUN
inlawrev-3369	101	167	*	*	PUNCT
inlawrev-3369	101	168	the	the	DET
inlawrev-3369	101	169	unit	unit	NOUN
inlawrev-3369	101	170	has	have	AUX
inlawrev-3369	101	171	expended	expend	VERB
inlawrev-3369	101	172	,	,	PUNCT
inlawrev-3369	101	173	appropriated	appropriate	VERB
inlawrev-3369	101	174	,	,	PUNCT
inlawrev-3369	101	175	pooled	pool	VERB
inlawrev-3369	101	176	,	,	PUNCT
inlawrev-3369	101	177	set	set	VERB
inlawrev-3369	101	178	aside	aside	ADV
inlawrev-3369	101	179	,	,	PUNCT
inlawrev-3369	101	180	or	or	CCONJ
inlawrev-3369	101	181	pledged	pledge	VERB
inlawrev-3369	101	182	at	at	ADV
inlawrev-3369	101	183	least	least	ADV
inlawrev-3369	101	184	$	$	SYM
inlawrev-3369	101	185	100,000	100,000	NUM
inlawrev-3369	101	186	for	for	ADP
inlawrev-3369	101	187	purposes	purpose	NOUN
inlawrev-3369	101	188	of	of	ADP
inlawrev-3369	101	189	addressing	address	VERB
inlawrev-3369	101	190	the	the	DET
inlawrev-3369	101	191	redevelopment	redevelopment	NOUN
inlawrev-3369	101	192	obstacles;^^	obstacles;^^	NOUN
inlawrev-3369	101	193	and	and	CCONJ
inlawrev-3369	101	194	the	the	DET
inlawrev-3369	101	195	area	area	NOUN
inlawrev-3369	101	196	is	be	AUX
inlawrev-3369	101	197	located	locate	VERB
inlawrev-3369	101	198	in	in	ADP
inlawrev-3369	101	199	a	a	DET
inlawrev-3369	101	200	county	county	NOUN
inlawrev-3369	101	201	having	have	VERB
inlawrev-3369	101	202	a	a	DET
inlawrev-3369	101	203	population	population	NOUN
inlawrev-3369	101	204	of	of	ADP
inlawrev-3369	101	205	individuals	individual	NOUN
inlawrev-3369	101	206	between	between	ADP
inlawrev-3369	101	207	108,950	108,950	NUM
inlawrev-3369	101	208	and	and	CCONJ
inlawrev-3369	101	209	1	1	NUM
inlawrev-3369	101	210	12,000."**^	12,000."**^	NUM
inlawrev-3369	101	211	additionally	additionally	ADV
inlawrev-3369	101	212	,	,	PUNCT
inlawrev-3369	101	213	an	an	DET
inlawrev-3369	101	214	area	area	NOUN
inlawrev-3369	101	215	can	can	AUX
inlawrev-3369	101	216	only	only	ADV
inlawrev-3369	101	217	be	be	AUX
inlawrev-3369	101	218	designated	designate	VERB
inlawrev-3369	101	219	a	a	DET
inlawrev-3369	101	220	"	"	PUNCT
inlawrev-3369	101	221	district	district	NOUN
inlawrev-3369	101	222	"	"	PUNCT
inlawrev-3369	101	223	for	for	ADP
inlawrev-3369	101	224	a	a	DET
inlawrev-3369	101	225	period	period	NOUN
inlawrev-3369	101	226	of	of	ADP
inlawrev-3369	101	227	up	up	ADP
inlawrev-3369	101	228	to	to	PART
inlawrev-3369	101	229	fifteen	fifteen	NUM
inlawrev-3369	101	230	years	year	NOUN
inlawrev-3369	101	231	.	.	PUNCT
inlawrev-3369	102	1	"	"	PUNCT
inlawrev-3369	102	2	*	*	PUNCT
inlawrev-3369	102	3	'	'	PUNCT
inlawrev-3369	102	4	the	the	DET
inlawrev-3369	102	5	law	law	NOUN
inlawrev-3369	102	6	28	28	NUM
inlawrev-3369	102	7	.	.	PUNCT
inlawrev-3369	103	1	see	see	VERB
inlawrev-3369	103	2	i	i	PRON
inlawrev-3369	103	3	d.	d.	PROPN
inlawrev-3369	103	4	§	§	PROPN
inlawrev-3369	103	5	6	6	NUM
inlawrev-3369	103	6	-	-	SYM
inlawrev-3369	103	7	3.1	3.1	NUM
inlawrev-3369	103	8	-	-	PUNCT
inlawrev-3369	103	9	11.5	11.5	NUM
inlawrev-3369	103	10	-	-	PUNCT
inlawrev-3369	103	11	1(2	1(2	NUM
inlawrev-3369	103	12	)	)	PUNCT
inlawrev-3369	103	13	.	.	PUNCT
inlawrev-3369	104	1	29	29	NUM
inlawrev-3369	104	2	.	.	PUNCT
inlawrev-3369	104	3	see	see	VERB
inlawrev-3369	104	4	i	i	PRON
inlawrev-3369	104	5	d.	d.	PROPN
inlawrev-3369	104	6	§	§	PROPN
inlawrev-3369	104	7	6	6	NUM
inlawrev-3369	104	8	-	-	SYM
inlawrev-3369	104	9	3.1	3.1	NUM
inlawrev-3369	104	10	-	-	PUNCT
inlawrev-3369	104	11	11.5	11.5	NUM
inlawrev-3369	104	12	-	-	PUNCT
inlawrev-3369	104	13	1(3	1(3	NUM
inlawrev-3369	104	14	)	)	PUNCT
inlawrev-3369	104	15	.	.	PUNCT
inlawrev-3369	105	1	30	30	NUM
inlawrev-3369	105	2	.	.	PUNCT
inlawrev-3369	106	1	5eej£/.	5eej£/.	NUM
inlawrev-3369	106	2	§	§	ADJ
inlawrev-3369	106	3	6	6	NUM
inlawrev-3369	106	4	-	-	SYM
inlawrev-3369	106	5	3.1	3.1	NUM
inlawrev-3369	106	6	-	-	SYM
inlawrev-3369	106	7	1	1	NUM
inlawrev-3369	106	8	1.5	1.5	NUM
inlawrev-3369	106	9	-	-	SYM
inlawrev-3369	106	10	18(c	18(c	NUM
inlawrev-3369	106	11	)	)	PUNCT
inlawrev-3369	106	12	.	.	PUNCT
inlawrev-3369	107	1	31	31	NUM
inlawrev-3369	107	2	.	.	PUNCT
inlawrev-3369	107	3	see	see	VERB
inlawrev-3369	107	4	i	i	PROPN
inlawrev-3369	107	5	d	d	PROPN
inlawrev-3369	107	6	§	§	PROPN
inlawrev-3369	107	7	6	6	NUM
inlawrev-3369	107	8	-	-	SYM
inlawrev-3369	107	9	3.1	3.1	NUM
inlawrev-3369	107	10	-	-	PUNCT
inlawrev-3369	107	11	11.5	11.5	NUM
inlawrev-3369	107	12	-	-	PUNCT
inlawrev-3369	107	13	23	23	NUM
inlawrev-3369	107	14	.	.	PUNCT
inlawrev-3369	108	1	32	32	NUM
inlawrev-3369	108	2	.	.	PUNCT
inlawrev-3369	109	1	i	i	PRON
inlawrev-3369	109	2	d	d	PROPN
inlawrev-3369	109	3	§	§	PROPN
inlawrev-3369	109	4	6	6	NUM
inlawrev-3369	109	5	-	-	SYM
inlawrev-3369	109	6	3.1	3.1	NUM
inlawrev-3369	109	7	-	-	PUNCT
inlawrev-3369	109	8	19	19	NUM
inlawrev-3369	109	9	-	-	PUNCT
inlawrev-3369	109	10	3(a	3(a	NUM
inlawrev-3369	109	11	)	)	PUNCT
inlawrev-3369	109	12	(	(	PUNCT
inlawrev-3369	109	13	eff	eff	PROPN
inlawrev-3369	109	14	.	.	PUNCT
inlawrev-3369	109	15	jan	jan	PROPN
inlawrev-3369	109	16	.	.	PROPN
inlawrev-3369	109	17	1	1	NUM
inlawrev-3369	109	18	,	,	PUNCT
inlawrev-3369	109	19	1999	1999	NUM
inlawrev-3369	109	20	)	)	PUNCT
inlawrev-3369	109	21	.	.	PUNCT
inlawrev-3369	110	1	33	33	NUM
inlawrev-3369	110	2	.	.	PUNCT
inlawrev-3369	111	1	see	see	VERB
inlawrev-3369	111	2	i	i	PROPN
inlawrev-3369	111	3	d	d	PROPN
inlawrev-3369	111	4	§	§	PROPN
inlawrev-3369	111	5	6	6	NUM
inlawrev-3369	111	6	-	-	SYM
inlawrev-3369	111	7	3	3	NUM
inlawrev-3369	111	8	.	.	NOUN
inlawrev-3369	111	9	1	1	NUM
inlawrev-3369	111	10	-	-	SYM
inlawrev-3369	111	11	1	1	NUM
inlawrev-3369	111	12	9	9	NUM
inlawrev-3369	111	13	-	-	PUNCT
inlawrev-3369	111	14	3(b	3(b	NUM
inlawrev-3369	111	15	)	)	PUNCT
inlawrev-3369	111	16	.	.	PUNCT
inlawrev-3369	112	1	34	34	NUM
inlawrev-3369	112	2	.	.	PUNCT
inlawrev-3369	112	3	see	see	VERB
inlawrev-3369	113	1	i	i	PROPN
inlawrev-3369	113	2	d	d	PROPN
inlawrev-3369	113	3	§	§	PROPN
inlawrev-3369	113	4	36	36	NUM
inlawrev-3369	113	5	-	-	SYM
inlawrev-3369	113	6	7	7	NUM
inlawrev-3369	113	7	-	-	PUNCT
inlawrev-3369	113	8	13	13	NUM
inlawrev-3369	113	9	-	-	PUNCT
inlawrev-3369	113	10	12(b)(5	12(b)(5	NUM
inlawrev-3369	113	11	)	)	PUNCT
inlawrev-3369	113	12	(	(	PUNCT
inlawrev-3369	113	13	eff	eff	PROPN
inlawrev-3369	113	14	.	.	PROPN
inlawrev-3369	114	1	july	july	PROPN
inlawrev-3369	114	2	1	1	NUM
inlawrev-3369	114	3	,	,	PUNCT
inlawrev-3369	114	4	1998	1998	NUM
inlawrev-3369	114	5	)	)	PUNCT
inlawrev-3369	114	6	.	.	PUNCT
inlawrev-3369	115	1	35	35	NUM
inlawrev-3369	115	2	.	.	PUNCT
inlawrev-3369	116	1	see	see	VERB
inlawrev-3369	117	1	i	i	PROPN
inlawrev-3369	117	2	d	d	PROPN
inlawrev-3369	117	3	§	§	PROPN
inlawrev-3369	117	4	36	36	NUM
inlawrev-3369	117	5	-	-	NUM
inlawrev-3369	117	6	71310(a	71310(a	NUM
inlawrev-3369	117	7	)	)	PUNCT
inlawrev-3369	117	8	.	.	PUNCT
inlawrev-3369	118	1	36	36	NUM
inlawrev-3369	118	2	.	.	PUNCT
inlawrev-3369	118	3	see	see	VERB
inlawrev-3369	118	4	i	i	PROPN
inlawrev-3369	118	5	d	d	PROPN
inlawrev-3369	118	6	§	§	PROPN
inlawrev-3369	118	7	§	§	PROPN
inlawrev-3369	118	8	36	36	NUM
inlawrev-3369	118	9	-	-	SYM
inlawrev-3369	118	10	71312(b)(1)(a	71312(b)(1)(a	NUM
inlawrev-3369	118	11	)	)	PUNCT
inlawrev-3369	118	12	,	,	PUNCT
inlawrev-3369	118	13	(	(	PUNCT
inlawrev-3369	118	14	b	b	NOUN
inlawrev-3369	118	15	)	)	PUNCT
inlawrev-3369	118	16	.	.	PUNCT
inlawrev-3369	119	1	37	37	NUM
inlawrev-3369	119	2	.	.	PUNCT
inlawrev-3369	120	1	see	see	VERB
inlawrev-3369	121	1	i	i	PROPN
inlawrev-3369	121	2	d	d	PROPN
inlawrev-3369	121	3	§	§	PROPN
inlawrev-3369	121	4	36	36	NUM
inlawrev-3369	121	5	-	-	PUNCT
inlawrev-3369	121	6	71312(b)(2	71312(b)(2	NUM
inlawrev-3369	121	7	)	)	PUNCT
inlawrev-3369	121	8	.	.	PUNCT
inlawrev-3369	122	1	38	38	NUM
inlawrev-3369	122	2	.	.	PUNCT
inlawrev-3369	123	1	see	see	VERB
inlawrev-3369	123	2	i	i	PROPN
inlawrev-3369	123	3	d	d	PROPN
inlawrev-3369	123	4	§	§	PROPN
inlawrev-3369	123	5	§	§	PROPN
inlawrev-3369	123	6	36	36	NUM
inlawrev-3369	123	7	-	-	PUNCT
inlawrev-3369	123	8	71312(b)(3)(a	71312(b)(3)(a	NUM
inlawrev-3369	123	9	)	)	PUNCT
inlawrev-3369	123	10	to	to	ADP
inlawrev-3369	123	11	(	(	PUNCT
inlawrev-3369	123	12	f	f	NOUN
inlawrev-3369	123	13	)	)	PUNCT
inlawrev-3369	123	14	.	.	PUNCT
inlawrev-3369	124	1	39	39	NUM
inlawrev-3369	124	2	.	.	PUNCT
inlawrev-3369	125	1	see	see	VERB
inlawrev-3369	126	1	i	i	PROPN
inlawrev-3369	126	2	d	d	PROPN
inlawrev-3369	126	3	§	§	PROPN
inlawrev-3369	126	4	36	36	NUM
inlawrev-3369	126	5	-	-	SYM
inlawrev-3369	126	6	71312(b)(4	71312(b)(4	NUM
inlawrev-3369	126	7	)	)	PUNCT
inlawrev-3369	126	8	.	.	PUNCT
inlawrev-3369	127	1	40	40	NUM
inlawrev-3369	127	2	.	.	PUNCT
inlawrev-3369	128	1	see	see	VERB
inlawrev-3369	129	1	i	i	PROPN
inlawrev-3369	129	2	d	d	PROPN
inlawrev-3369	129	3	§	§	PROPN
inlawrev-3369	129	4	36	36	NUM
inlawrev-3369	129	5	-	-	PUNCT
inlawrev-3369	129	6	71312(b)(5	71312(b)(5	NUM
inlawrev-3369	129	7	)	)	PUNCT
inlawrev-3369	129	8	.	.	PUNCT
inlawrev-3369	130	1	41	41	NUM
inlawrev-3369	130	2	.	.	PUNCT
inlawrev-3369	131	1	^ee	^ee	NOUN
inlawrev-3369	131	2	/t/.	/t/.	PUNCT
inlawrev-3369	132	1	§	§	PROPN
inlawrev-3369	132	2	36	36	NUM
inlawrev-3369	132	3	-	-	SYM
inlawrev-3369	132	4	7	7	NUM
inlawrev-3369	132	5	-	-	PUNCT
inlawrev-3369	132	6	13	13	NUM
inlawrev-3369	132	7	-	-	NUM
inlawrev-3369	132	8	12(c	12(c	NUM
inlawrev-3369	132	9	)	)	PUNCT
inlawrev-3369	132	10	.	.	PUNCT
inlawrev-3369	133	1	1999	1999	NUM
inlawrev-3369	133	2	]	]	PUNCT
inlawrev-3369	134	1	taxation	taxation	NOUN
inlawrev-3369	134	2	1007	1007	NUM
inlawrev-3369	134	3	also	also	ADV
inlawrev-3369	134	4	provides	provide	VERB
inlawrev-3369	134	5	that	that	SCONJ
inlawrev-3369	134	6	a	a	DET
inlawrev-3369	134	7	"	"	PUNCT
inlawrev-3369	134	8	unit	unit	NOUN
inlawrev-3369	134	9	,	,	PUNCT
inlawrev-3369	134	10	"	"	PUNCT
inlawrev-3369	134	11	the	the	DET
inlawrev-3369	134	12	person	person	NOUN
inlawrev-3369	134	13	or	or	CCONJ
inlawrev-3369	134	14	persons	person	NOUN
inlawrev-3369	134	15	redeveloping	redevelop	VERB
inlawrev-3369	134	16	the	the	DET
inlawrev-3369	134	17	area	area	NOUN
inlawrev-3369	134	18	,	,	PUNCT
inlawrev-3369	134	19	may	may	AUX
inlawrev-3369	134	20	issue	issue	VERB
inlawrev-3369	134	21	bonds	bond	NOUN
inlawrev-3369	134	22	to	to	PART
inlawrev-3369	134	23	finance	finance	VERB
inlawrev-3369	134	24	the	the	DET
inlawrev-3369	134	25	cost	cost	NOUN
inlawrev-3369	134	26	of	of	ADP
inlawrev-3369	134	27	addressing	address	VERB
inlawrev-3369	134	28	redevelopment	redevelopment	NOUN
inlawrev-3369	134	29	obstacles	obstacle	NOUN
inlawrev-3369	134	30	or	or	CCONJ
inlawrev-3369	134	31	problems	problem	NOUN
inlawrev-3369	134	32	.	.	PUNCT
inlawrev-3369	135	1	"^^	"^^	PROPN
inlawrev-3369	135	2	thus	thus	ADV
inlawrev-3369	135	3	,	,	PUNCT
inlawrev-3369	135	4	it	it	PRON
inlawrev-3369	135	5	need	need	AUX
inlawrev-3369	135	6	not	not	PART
inlawrev-3369	135	7	be	be	AUX
inlawrev-3369	135	8	the	the	DET
inlawrev-3369	135	9	unit	unit	NOUN
inlawrev-3369	135	10	's	's	PART
inlawrev-3369	135	11	own	own	ADJ
inlawrev-3369	135	12	money	money	NOUN
inlawrev-3369	135	13	that	that	PRON
inlawrev-3369	135	14	the	the	DET
inlawrev-3369	135	15	unit	unit	NOUN
inlawrev-3369	135	16	is	be	AUX
inlawrev-3369	135	17	pledging	pledge	VERB
inlawrev-3369	135	18	to	to	PART
inlawrev-3369	135	19	cure	cure	VERB
inlawrev-3369	135	20	the	the	DET
inlawrev-3369	135	21	defects	defect	NOUN
inlawrev-3369	135	22	with	with	ADP
inlawrev-3369	135	23	the	the	DET
inlawrev-3369	135	24	redevelopment	redevelopment	NOUN
inlawrev-3369	135	25	area	area	NOUN
inlawrev-3369	135	26	.	.	PUNCT
inlawrev-3369	136	1	like	like	ADP
inlawrev-3369	136	2	the	the	DET
inlawrev-3369	136	3	military	military	ADJ
inlawrev-3369	136	4	base	base	NOUN
inlawrev-3369	136	5	recovery	recovery	NOUN
inlawrev-3369	136	6	tax	tax	NOUN
inlawrev-3369	136	7	credit	credit	NOUN
inlawrev-3369	136	8	,	,	PUNCT
inlawrev-3369	136	9	the	the	DET
inlawrev-3369	136	10	revitalization	revitalization	ADJ
inlawrev-3369	136	11	credit	credit	NOUN
inlawrev-3369	136	12	is	be	AUX
inlawrev-3369	136	13	a	a	DET
inlawrev-3369	136	14	nonrefundable	nonrefundable	ADJ
inlawrev-3369	136	15	credit	credit	NOUN
inlawrev-3369	136	16	that	that	PRON
inlawrev-3369	136	17	can	can	AUX
inlawrev-3369	136	18	be	be	AUX
inlawrev-3369	136	19	carried	carry	VERB
inlawrev-3369	136	20	forward	forward	ADV
inlawrev-3369	136	21	against	against	ADP
inlawrev-3369	136	22	any	any	DET
inlawrev-3369	136	23	future	future	ADJ
inlawrev-3369	136	24	state	state	NOUN
inlawrev-3369	136	25	tax	tax	NOUN
inlawrev-3369	136	26	liability,"*^	liability,"*^	NOUN
inlawrev-3369	136	27	and	and	CCONJ
inlawrev-3369	136	28	any	any	DET
inlawrev-3369	136	29	part	part	NOUN
inlawrev-3369	136	30	of	of	ADP
inlawrev-3369	136	31	the	the	DET
inlawrev-3369	136	32	credit	credit	NOUN
inlawrev-3369	136	33	may	may	AUX
inlawrev-3369	136	34	be	be	AUX
inlawrev-3369	136	35	assigned	assign	VERB
inlawrev-3369	136	36	to	to	ADP
inlawrev-3369	136	37	a	a	DET
inlawrev-3369	136	38	lessee	lessee	NOUN
inlawrev-3369	136	39	of	of	ADP
inlawrev-3369	136	40	the	the	DET
inlawrev-3369	136	41	redeveloped	redevelop	VERB
inlawrev-3369	136	42	property	property	NOUN
inlawrev-3369	136	43	.	.	PUNCT
inlawrev-3369	136	44	'	'	PUNCT
inlawrev-3369	137	1	*	*	PUNCT
inlawrev-3369	137	2	'	'	AUX
inlawrev-3369	137	3	*	*	AUX
inlawrev-3369	137	4	in	in	ADP
inlawrev-3369	137	5	addition	addition	NOUN
inlawrev-3369	137	6	,	,	PUNCT
inlawrev-3369	137	7	a	a	DET
inlawrev-3369	137	8	taxpayer	taxpayer	NOUN
inlawrev-3369	137	9	who	who	PRON
inlawrev-3369	137	10	substantially	substantially	ADV
inlawrev-3369	137	11	reduces	reduce	VERB
inlawrev-3369	137	12	or	or	CCONJ
inlawrev-3369	137	13	ceases	cease	VERB
inlawrev-3369	137	14	operations	operation	NOUN
inlawrev-3369	137	15	in	in	ADP
inlawrev-3369	137	16	another	another	DET
inlawrev-3369	137	17	area	area	NOUN
inlawrev-3369	137	18	of	of	ADP
inlawrev-3369	137	19	the	the	DET
inlawrev-3369	137	20	state	state	NOUN
inlawrev-3369	137	21	in	in	ADP
inlawrev-3369	137	22	order	order	NOUN
inlawrev-3369	137	23	to	to	PART
inlawrev-3369	137	24	relocate	relocate	VERB
inlawrev-3369	137	25	within	within	ADP
inlawrev-3369	137	26	the	the	DET
inlawrev-3369	137	27	district	district	NOUN
inlawrev-3369	137	28	may	may	AUX
inlawrev-3369	137	29	not	not	PART
inlawrev-3369	137	30	claim	claim	VERB
inlawrev-3369	137	31	the	the	DET
inlawrev-3369	137	32	credit	credit	NOUN
inlawrev-3369	137	33	.	.	PUNCT
inlawrev-3369	138	1	"*^	"*^	NOUN
inlawrev-3369	138	2	notwithstanding	notwithstanding	ADP
inlawrev-3369	138	3	the	the	DET
inlawrev-3369	138	4	limitation	limitation	NOUN
inlawrev-3369	138	5	on	on	ADP
inlawrev-3369	138	6	the	the	DET
inlawrev-3369	138	7	availability	availability	NOUN
inlawrev-3369	138	8	ofthe	ofthe	NOUN
inlawrev-3369	138	9	credit	credit	NOUN
inlawrev-3369	138	10	,	,	PUNCT
inlawrev-3369	138	11	a	a	DET
inlawrev-3369	138	12	taxpayer	taxpayer	NOUN
inlawrev-3369	138	13	may	may	AUX
inlawrev-3369	138	14	claim	claim	VERB
inlawrev-3369	138	15	the	the	DET
inlawrev-3369	138	16	credit	credit	NOUN
inlawrev-3369	138	17	if	if	SCONJ
inlawrev-3369	138	18	the	the	DET
inlawrev-3369	138	19	taxpayer	taxpayer	NOUN
inlawrev-3369	138	20	had	have	VERB
inlawrev-3369	138	21	existing	exist	VERB
inlawrev-3369	138	22	operations	operation	NOUN
inlawrev-3369	138	23	within	within	ADP
inlawrev-3369	138	24	the	the	DET
inlawrev-3369	138	25	district	district	NOUN
inlawrev-3369	138	26	and	and	CCONJ
inlawrev-3369	138	27	the	the	DET
inlawrev-3369	138	28	relocation	relocation	NOUN
inlawrev-3369	138	29	represents	represent	VERB
inlawrev-3369	138	30	an	an	DET
inlawrev-3369	138	31	expansion	expansion	NOUN
inlawrev-3369	138	32	of	of	ADP
inlawrev-3369	138	33	the	the	DET
inlawrev-3369	138	34	taxpayer	taxpayer	NOUN
inlawrev-3369	138	35	's	's	PART
inlawrev-3369	138	36	operations	operation	NOUN
inlawrev-3369	138	37	within	within	ADP
inlawrev-3369	138	38	the	the	DET
inlawrev-3369	138	39	district/^	district/^	PROPN
inlawrev-3369	138	40	f.	f.	PROPN
inlawrev-3369	138	41	local	local	ADJ
inlawrev-3369	138	42	option	option	NOUN
inlawrev-3369	138	43	taxes	taxis	NOUN
inlawrev-3369	138	44	with	with	ADP
inlawrev-3369	138	45	respect	respect	NOUN
inlawrev-3369	138	46	to	to	ADP
inlawrev-3369	138	47	local	local	ADJ
inlawrev-3369	138	48	option	option	NOUN
inlawrev-3369	138	49	taxes	taxis	NOUN
inlawrev-3369	138	50	,	,	PUNCT
inlawrev-3369	138	51	the	the	DET
inlawrev-3369	138	52	general	general	ADJ
inlawrev-3369	138	53	assembly	assembly	NOUN
inlawrev-3369	138	54	enacted	enact	VERB
inlawrev-3369	138	55	a	a	DET
inlawrev-3369	138	56	law	law	NOUN
inlawrev-3369	138	57	that	that	PRON
inlawrev-3369	138	58	contains	contain	VERB
inlawrev-3369	138	59	three	three	NUM
inlawrev-3369	138	60	key	key	ADJ
inlawrev-3369	138	61	provisions	provision	NOUN
inlawrev-3369	138	62	.	.	PUNCT
inlawrev-3369	139	1	"*^	"*^	PROPN
inlawrev-3369	139	2	the	the	DET
inlawrev-3369	139	3	first	first	ADJ
inlawrev-3369	139	4	of	of	ADP
inlawrev-3369	139	5	these	these	DET
inlawrev-3369	139	6	provisions	provision	NOUN
inlawrev-3369	139	7	permits	permit	VERB
inlawrev-3369	139	8	a	a	DET
inlawrev-3369	139	9	county	county	NOUN
inlawrev-3369	139	10	having	have	VERB
inlawrev-3369	139	11	a	a	DET
inlawrev-3369	139	12	population	population	NOUN
inlawrev-3369	139	13	of	of	ADP
inlawrev-3369	139	14	individuals	individual	NOUN
inlawrev-3369	139	15	between	between	ADP
inlawrev-3369	139	16	37,000	37,000	NUM
inlawrev-3369	139	17	and	and	CCONJ
inlawrev-3369	139	18	37,800,"*^	37,800,"*^	NUM
inlawrev-3369	139	19	e.g.	e.g.	ADJ
inlawrev-3369	139	20	,	,	PUNCT
inlawrev-3369	139	21	jackson	jackson	PROPN
inlawrev-3369	139	22	county	county	PROPN
inlawrev-3369	139	23	,	,	PUNCT
inlawrev-3369	139	24	to	to	PART
inlawrev-3369	139	25	impose	impose	VERB
inlawrev-3369	139	26	a	a	DET
inlawrev-3369	139	27	county	county	NOUN
inlawrev-3369	139	28	adjusted	adjust	VERB
inlawrev-3369	139	29	gross	gross	ADJ
inlawrev-3369	139	30	income	income	NOUN
inlawrev-3369	139	31	tax	tax	NOUN
inlawrev-3369	139	32	(	(	PUNCT
inlawrev-3369	139	33	"	"	PUNCT
inlawrev-3369	139	34	cagit	cagit	ADJ
inlawrev-3369	139	35	"	"	PUNCT
inlawrev-3369	139	36	)	)	PUNCT
inlawrev-3369	139	37	at	at	ADP
inlawrev-3369	139	38	a	a	DET
inlawrev-3369	139	39	rate	rate	NOUN
inlawrev-3369	139	40	of	of	ADP
inlawrev-3369	139	41	1	1	NUM
inlawrev-3369	139	42	.	.	PUNCT
inlawrev-3369	140	1	1	1	NUM
inlawrev-3369	140	2	%	%	NOUN
inlawrev-3369	140	3	on	on	ADP
inlawrev-3369	140	4	adjusted	adjust	VERB
inlawrev-3369	140	5	gross	gross	ADJ
inlawrev-3369	140	6	income	income	NOUN
inlawrev-3369	140	7	for	for	ADP
inlawrev-3369	140	8	not	not	PART
inlawrev-3369	140	9	more	more	ADJ
inlawrev-3369	140	10	than	than	ADP
inlawrev-3369	140	11	four	four	NUM
inlawrev-3369	140	12	years	year	NOUN
inlawrev-3369	140	13	.	.	PUNCT
inlawrev-3369	141	1	"*^	"*^	NOUN
inlawrev-3369	141	2	after	after	SCONJ
inlawrev-3369	141	3	the	the	DET
inlawrev-3369	141	4	county	county	NOUN
inlawrev-3369	141	5	imposes	impose	VERB
inlawrev-3369	141	6	the	the	DET
inlawrev-3369	141	7	cagit	cagit	NOUN
inlawrev-3369	141	8	for	for	ADP
inlawrev-3369	141	9	four	four	NUM
inlawrev-3369	141	10	years	year	NOUN
inlawrev-3369	141	11	,	,	PUNCT
inlawrev-3369	141	12	the	the	DET
inlawrev-3369	141	13	rate	rate	NOUN
inlawrev-3369	141	14	must	must	AUX
inlawrev-3369	141	15	be	be	AUX
inlawrev-3369	141	16	reduced	reduce	VERB
inlawrev-3369	141	17	to	to	ADP
inlawrev-3369	141	18	1	1	NUM
inlawrev-3369	141	19	.0%.^	.0%.^	NUM
inlawrev-3369	141	20	°	°	SCONJ
inlawrev-3369	141	21	the	the	DET
inlawrev-3369	141	22	funds	fund	NOUN
inlawrev-3369	141	23	generated	generate	VERB
inlawrev-3369	141	24	by	by	ADP
inlawrev-3369	141	25	the	the	DET
inlawrev-3369	141	26	additional	additional	ADJ
inlawrev-3369	141	27	0.1	0.1	NUM
inlawrev-3369	141	28	%	%	NOUN
inlawrev-3369	141	29	must	must	AUX
inlawrev-3369	141	30	be	be	AUX
inlawrev-3369	141	31	used	use	VERB
inlawrev-3369	141	32	to	to	PART
inlawrev-3369	141	33	pay	pay	VERB
inlawrev-3369	141	34	the	the	DET
inlawrev-3369	141	35	costs	cost	NOUN
inlawrev-3369	141	36	ofoperating	ofoperate	VERB
inlawrev-3369	141	37	and	and	CCONJ
inlawrev-3369	141	38	maintaining	maintain	VERB
inlawrev-3369	141	39	a	a	DET
inlawrev-3369	141	40	jail	jail	NOUN
inlawrev-3369	141	41	and	and	CCONJ
inlawrev-3369	141	42	juvenile	juvenile	ADJ
inlawrev-3369	141	43	detention	detention	NOUN
inlawrev-3369	141	44	center	center	NOUN
inlawrev-3369	141	45	opened	open	VERB
inlawrev-3369	141	46	in	in	ADP
inlawrev-3369	141	47	1998.^^	1998.^^	NUM
inlawrev-3369	141	48	the	the	DET
inlawrev-3369	141	49	new	new	ADJ
inlawrev-3369	141	50	law	law	NOUN
inlawrev-3369	141	51	also	also	ADV
inlawrev-3369	141	52	allows	allow	VERB
inlawrev-3369	141	53	a	a	DET
inlawrev-3369	141	54	county	county	NOUN
inlawrev-3369	141	55	having	have	VERB
inlawrev-3369	141	56	a	a	DET
inlawrev-3369	141	57	population	population	NOUN
inlawrev-3369	141	58	between	between	ADP
inlawrev-3369	141	59	12,600	12,600	NUM
inlawrev-3369	141	60	and	and	CCONJ
inlawrev-3369	141	61	13,000,^2	13,000,^2	NUM
inlawrev-3369	141	62	e.g.	e.g.	ADV
inlawrev-3369	141	63	,	,	PUNCT
inlawrev-3369	141	64	pulaski	pulaski	PROPN
inlawrev-3369	141	65	county	county	PROPN
inlawrev-3369	141	66	,	,	PUNCT
inlawrev-3369	141	67	to	to	PART
inlawrev-3369	141	68	impose	impose	VERB
inlawrev-3369	141	69	a	a	DET
inlawrev-3369	141	70	cagit	cagit	NOUN
inlawrev-3369	141	71	at	at	ADP
inlawrev-3369	141	72	a	a	DET
inlawrev-3369	141	73	rate	rate	NOUN
inlawrev-3369	141	74	of	of	ADP
inlawrev-3369	141	75	1	1	NUM
inlawrev-3369	141	76	3%p	3%p	NUM
inlawrev-3369	141	77	the	the	DET
inlawrev-3369	141	78	gross	gross	ADJ
inlawrev-3369	141	79	revenues	revenue	NOUN
inlawrev-3369	141	80	from	from	ADP
inlawrev-3369	141	81	the	the	DET
inlawrev-3369	141	82	additional	additional	ADJ
inlawrev-3369	141	83	0.3	0.3	NUM
inlawrev-3369	141	84	%	%	NOUN
inlawrev-3369	141	85	must	must	AUX
inlawrev-3369	141	86	be	be	AUX
inlawrev-3369	141	87	used	use	VERB
inlawrev-3369	141	88	to	to	PART
inlawrev-3369	141	89	pay	pay	VERB
inlawrev-3369	141	90	the	the	DET
inlawrev-3369	141	91	costs	cost	NOUN
inlawrev-3369	141	92	ofoperating	ofoperate	VERB
inlawrev-3369	141	93	and	and	CCONJ
inlawrev-3369	141	94	maintaining	maintain	VERB
inlawrev-3369	141	95	ajail	ajail	VERB
inlawrev-3369	141	96	and	and	CCONJ
inlawrev-3369	141	97	justice	justice	NOUN
inlawrev-3369	141	98	center.^	center.^	PROPN
inlawrev-3369	142	1	"	"	PUNCT
inlawrev-3369	142	2	*	*	PUNCT
inlawrev-3369	142	3	however	however	ADV
inlawrev-3369	142	4	,	,	PUNCT
inlawrev-3369	142	5	with	with	ADP
inlawrev-3369	142	6	respect	respect	NOUN
inlawrev-3369	142	7	to	to	ADP
inlawrev-3369	142	8	this	this	DET
inlawrev-3369	142	9	credit	credit	NOUN
inlawrev-3369	142	10	,	,	PUNCT
inlawrev-3369	142	11	there	there	PRON
inlawrev-3369	142	12	is	be	VERB
inlawrev-3369	142	13	no	no	DET
inlawrev-3369	142	14	requirement	requirement	NOUN
inlawrev-3369	142	15	that	that	SCONJ
inlawrev-3369	142	16	the	the	DET
inlawrev-3369	142	17	jail	jail	NOUN
inlawrev-3369	142	18	and	and	CCONJ
inlawrev-3369	142	19	justice	justice	NOUN
inlawrev-3369	142	20	center	center	NOUN
inlawrev-3369	142	21	be	be	AUX
inlawrev-3369	142	22	opened	open	VERB
inlawrev-3369	142	23	after	after	ADP
inlawrev-3369	142	24	a	a	DET
inlawrev-3369	142	25	specific	specific	ADJ
inlawrev-3369	142	26	date	date	NOUN
inlawrev-3369	142	27	in	in	ADP
inlawrev-3369	142	28	order	order	NOUN
inlawrev-3369	142	29	to	to	PART
inlawrev-3369	142	30	use	use	VERB
inlawrev-3369	142	31	the	the	DET
inlawrev-3369	142	32	fiinds	fiind	NOUN
inlawrev-3369	142	33	.	.	PUNCT
inlawrev-3369	143	1	the	the	DET
inlawrev-3369	143	2	new	new	ADJ
inlawrev-3369	143	3	law	law	NOUN
inlawrev-3369	143	4	permits	permit	VERB
inlawrev-3369	143	5	a	a	DET
inlawrev-3369	143	6	cagit	cagit	ADJ
inlawrev-3369	143	7	rate	rate	NOUN
inlawrev-3369	143	8	of	of	ADP
inlawrev-3369	143	9	1	1	NUM
inlawrev-3369	143	10	3	3	NUM
inlawrev-3369	143	11	%	%	NOUN
inlawrev-3369	143	12	for	for	ADP
inlawrev-3369	143	13	four	four	NUM
inlawrev-3369	143	14	years	year	NOUN
inlawrev-3369	143	15	,	,	PUNCT
inlawrev-3369	143	16	and	and	CCONJ
inlawrev-3369	143	17	after	after	ADP
inlawrev-3369	143	18	the	the	DET
inlawrev-3369	143	19	four	four	NUM
inlawrev-3369	143	20	-	-	PUNCT
inlawrev-3369	143	21	year	year	NOUN
inlawrev-3369	143	22	period	period	NOUN
inlawrev-3369	143	23	,	,	PUNCT
inlawrev-3369	143	24	requires	require	VERB
inlawrev-3369	143	25	the	the	DET
inlawrev-3369	143	26	county	county	NOUN
inlawrev-3369	143	27	to	to	PART
inlawrev-3369	143	28	reduce	reduce	VERB
inlawrev-3369	143	29	its	its	PRON
inlawrev-3369	143	30	cagit	cagit	ADJ
inlawrev-3369	143	31	rate	rate	NOUN
inlawrev-3369	143	32	to	to	ADP
inlawrev-3369	143	33	1	1	NUM
inlawrev-3369	143	34	.0%.^^	.0%.^^	ADP
inlawrev-3369	143	35	the	the	DET
inlawrev-3369	143	36	new	new	ADJ
inlawrev-3369	143	37	law	law	NOUN
inlawrev-3369	143	38	also	also	ADV
inlawrev-3369	143	39	provides	provide	VERB
inlawrev-3369	143	40	that	that	SCONJ
inlawrev-3369	143	41	the	the	DET
inlawrev-3369	143	42	county	county	NOUN
inlawrev-3369	143	43	council	council	NOUN
inlawrev-3369	143	44	may	may	AUX
inlawrev-3369	143	45	decrease	decrease	VERB
inlawrev-3369	143	46	the	the	DET
inlawrev-3369	143	47	42	42	NUM
inlawrev-3369	143	48	.	.	PUNCT
inlawrev-3369	144	1	i	i	PRON
inlawrev-3369	144	2	d.	d.	PROPN
inlawrev-3369	144	3	§	§	PROPN
inlawrev-3369	144	4	36	36	NUM
inlawrev-3369	144	5	-	-	PUNCT
inlawrev-3369	144	6	71316(a	71316(a	NUM
inlawrev-3369	144	7	)	)	PUNCT
inlawrev-3369	144	8	.	.	PUNCT
inlawrev-3369	145	1	43	43	NUM
inlawrev-3369	145	2	.	.	PUNCT
inlawrev-3369	146	1	see	see	VERB
inlawrev-3369	146	2	i	i	PRON
inlawrev-3369	146	3	d.	d.	PROPN
inlawrev-3369	146	4	§	§	PROPN
inlawrev-3369	146	5	6	6	NUM
inlawrev-3369	146	6	-	-	SYM
inlawrev-3369	146	7	3.1	3.1	NUM
inlawrev-3369	146	8	-	-	SYM
inlawrev-3369	146	9	19	19	NUM
inlawrev-3369	146	10	-	-	PUNCT
inlawrev-3369	146	11	4	4	NUM
inlawrev-3369	146	12	.	.	NUM
inlawrev-3369	146	13	44	44	NUM
inlawrev-3369	146	14	.	.	PUNCT
inlawrev-3369	147	1	see	see	VERB
inlawrev-3369	148	1	i	i	PROPN
inlawrev-3369	148	2	d	d	PROPN
inlawrev-3369	148	3	§	§	PROPN
inlawrev-3369	148	4	6	6	NUM
inlawrev-3369	148	5	-	-	SYM
inlawrev-3369	148	6	3	3	NUM
inlawrev-3369	148	7	.	.	NOUN
inlawrev-3369	148	8	1	1	NUM
inlawrev-3369	148	9	-	-	SYM
inlawrev-3369	148	10	1	1	NUM
inlawrev-3369	148	11	9	9	NUM
inlawrev-3369	148	12	-	-	SYM
inlawrev-3369	148	13	3	3	NUM
inlawrev-3369	148	14	(	(	PUNCT
inlawrev-3369	148	15	c	c	NOUN
inlawrev-3369	148	16	)	)	PUNCT
inlawrev-3369	148	17	.	.	PUNCT
inlawrev-3369	149	1	45	45	NUM
inlawrev-3369	149	2	.	.	PUNCT
inlawrev-3369	149	3	see	see	VERB
inlawrev-3369	149	4	i	i	PROPN
inlawrev-3369	149	5	d	d	PROPN
inlawrev-3369	149	6	§	§	PROPN
inlawrev-3369	149	7	6	6	NUM
inlawrev-3369	149	8	-	-	SYM
inlawrev-3369	149	9	3.1	3.1	NUM
inlawrev-3369	149	10	-	-	SYM
inlawrev-3369	149	11	19	19	NUM
inlawrev-3369	149	12	-	-	SYM
inlawrev-3369	149	13	5	5	NUM
inlawrev-3369	149	14	.	.	NOUN
inlawrev-3369	149	15	46	46	NUM
inlawrev-3369	149	16	.	.	PUNCT
inlawrev-3369	150	1	see	see	VERB
inlawrev-3369	150	2	i	i	PROPN
inlawrev-3369	150	3	d	d	PROPN
inlawrev-3369	150	4	§	§	PROPN
inlawrev-3369	150	5	§	§	PROPN
inlawrev-3369	150	6	6	6	NUM
inlawrev-3369	150	7	-	-	SYM
inlawrev-3369	150	8	3.1	3.1	NUM
inlawrev-3369	150	9	-	-	PUNCT
inlawrev-3369	150	10	19	19	NUM
inlawrev-3369	150	11	-	-	PUNCT
inlawrev-3369	150	12	5(1	5(1	NUM
inlawrev-3369	150	13	)	)	PUNCT
inlawrev-3369	150	14	,	,	PUNCT
inlawrev-3369	150	15	(	(	PUNCT
inlawrev-3369	150	16	2	2	NUM
inlawrev-3369	150	17	)	)	PUNCT
inlawrev-3369	150	18	.	.	PUNCT
inlawrev-3369	151	1	47	47	NUM
inlawrev-3369	151	2	.	.	PUNCT
inlawrev-3369	152	1	h.r	h.r	PROPN
inlawrev-3369	152	2	.	.	PROPN
inlawrev-3369	152	3	1	1	NUM
inlawrev-3369	152	4	157	157	NUM
inlawrev-3369	152	5	,	,	PUNCT
inlawrev-3369	152	6	1	1	NUM
inlawrev-3369	152	7	10th	10th	ADJ
inlawrev-3369	152	8	leg	leg	NOUN
inlawrev-3369	152	9	.	.	PUNCT
inlawrev-3369	152	10	,	,	PUNCT
inlawrev-3369	152	11	2d	2d	PROPN
inlawrev-3369	152	12	reg	reg	NOUN
inlawrev-3369	152	13	.	.	PUNCT
inlawrev-3369	153	1	sess	sess	PROPN
inlawrev-3369	153	2	.	.	PUNCT
inlawrev-3369	154	1	§	§	PROPN
inlawrev-3369	154	2	§	§	PROPN
inlawrev-3369	154	3	7	7	NUM
inlawrev-3369	154	4	,	,	PUNCT
inlawrev-3369	154	5	8	8	NUM
inlawrev-3369	154	6	,	,	PUNCT
inlawrev-3369	154	7	1	1	NUM
inlawrev-3369	154	8	1	1	NUM
inlawrev-3369	154	9	(	(	PUNCT
inlawrev-3369	154	10	ind	ind	NOUN
inlawrev-3369	154	11	.	.	PUNCT
inlawrev-3369	154	12	1998	1998	NUM
inlawrev-3369	154	13	)	)	PUNCT
inlawrev-3369	154	14	.	.	PUNCT
inlawrev-3369	155	1	48	48	NUM
inlawrev-3369	155	2	.	.	PUNCT
inlawrev-3369	156	1	ind	ind	PROPN
inlawrev-3369	156	2	.	.	PUNCT
inlawrev-3369	157	1	code	code	PROPN
inlawrev-3369	157	2	§	§	PROPN
inlawrev-3369	157	3	6	6	NUM
inlawrev-3369	157	4	-	-	SYM
inlawrev-3369	157	5	3.5	3.5	NUM
inlawrev-3369	157	6	-	-	PUNCT
inlawrev-3369	157	7	1	1	NUM
inlawrev-3369	157	8	.	.	PUNCT
inlawrev-3369	157	9	l-2.5(a	l-2.5(a	NOUN
inlawrev-3369	157	10	)	)	PUNCT
inlawrev-3369	157	11	(	(	PUNCT
inlawrev-3369	157	12	1998	1998	NUM
inlawrev-3369	157	13	)	)	PUNCT
inlawrev-3369	157	14	(	(	PUNCT
inlawrev-3369	157	15	eff	eff	PROPN
inlawrev-3369	157	16	.	.	PROPN
inlawrev-3369	158	1	july	july	PROPN
inlawrev-3369	158	2	1	1	NUM
inlawrev-3369	158	3	,	,	PUNCT
inlawrev-3369	158	4	1998	1998	NUM
inlawrev-3369	158	5	)	)	PUNCT
inlawrev-3369	158	6	.	.	PUNCT
inlawrev-3369	159	1	49	49	NUM
inlawrev-3369	159	2	.	.	PUNCT
inlawrev-3369	160	1	i	i	PRON
inlawrev-3369	160	2	d	d	PROPN
inlawrev-3369	160	3	§	§	PROPN
inlawrev-3369	160	4	6	6	NUM
inlawrev-3369	160	5	-	-	SYM
inlawrev-3369	160	6	3.5	3.5	NUM
inlawrev-3369	160	7	-	-	PUNCT
inlawrev-3369	160	8	1	1	NUM
inlawrev-3369	160	9	.	.	PUNCT
inlawrev-3369	160	10	l-2.5(c	l-2.5(c	PROPN
inlawrev-3369	160	11	)	)	PUNCT
inlawrev-3369	160	12	.	.	PUNCT
inlawrev-3369	161	1	50	50	NUM
inlawrev-3369	161	2	.	.	PUNCT
inlawrev-3369	161	3	see	see	VERB
inlawrev-3369	161	4	i	i	PRON
inlawrev-3369	161	5	d.	d.	PROPN
inlawrev-3369	161	6	51	51	NUM
inlawrev-3369	161	7	.	.	PUNCT
inlawrev-3369	162	1	see	see	VERB
inlawrev-3369	163	1	i	i	PROPN
inlawrev-3369	163	2	d	d	PROPN
inlawrev-3369	163	3	§	§	PROPN
inlawrev-3369	163	4	6	6	NUM
inlawrev-3369	163	5	-	-	SYM
inlawrev-3369	163	6	3.5	3.5	NUM
inlawrev-3369	163	7	-	-	PUNCT
inlawrev-3369	163	8	1.1	1.1	NUM
inlawrev-3369	163	9	-2.5(d)(2	-2.5(d)(2	NUM
inlawrev-3369	163	10	)	)	PUNCT
inlawrev-3369	163	11	.	.	PUNCT
inlawrev-3369	164	1	52	52	NUM
inlawrev-3369	164	2	.	.	PUNCT
inlawrev-3369	165	1	i	i	PRON
inlawrev-3369	165	2	d	d	PROPN
inlawrev-3369	165	3	§	§	PROPN
inlawrev-3369	165	4	6	6	NUM
inlawrev-3369	165	5	-	-	SYM
inlawrev-3369	165	6	3.5	3.5	NUM
inlawrev-3369	165	7	-	-	PUNCT
inlawrev-3369	165	8	1	1	NUM
inlawrev-3369	165	9	.	.	PUNCT
inlawrev-3369	165	10	l-3.5(a	l-3.5(a	NOUN
inlawrev-3369	165	11	)	)	PUNCT
inlawrev-3369	165	12	(	(	PUNCT
inlawrev-3369	165	13	eff	eff	PROPN
inlawrev-3369	165	14	.	.	PUNCT
inlawrev-3369	165	15	mar	mar	PROPN
inlawrev-3369	165	16	.	.	PROPN
inlawrev-3369	165	17	13	13	NUM
inlawrev-3369	165	18	,	,	PUNCT
inlawrev-3369	165	19	1998	1998	NUM
inlawrev-3369	165	20	)	)	PUNCT
inlawrev-3369	165	21	.	.	PUNCT
inlawrev-3369	166	1	53	53	NUM
inlawrev-3369	166	2	.	.	PUNCT
inlawrev-3369	167	1	i	i	PRON
inlawrev-3369	167	2	d	d	PROPN
inlawrev-3369	167	3	§	§	PROPN
inlawrev-3369	167	4	6	6	NUM
inlawrev-3369	167	5	-	-	SYM
inlawrev-3369	167	6	3.5	3.5	NUM
inlawrev-3369	167	7	-	-	PUNCT
inlawrev-3369	167	8	1	1	NUM
inlawrev-3369	167	9	.	.	PUNCT
inlawrev-3369	167	10	l-3.5(c	l-3.5(c	PROPN
inlawrev-3369	167	11	)	)	PUNCT
inlawrev-3369	167	12	.	.	PUNCT
inlawrev-3369	168	1	54	54	NUM
inlawrev-3369	168	2	.	.	PUNCT
inlawrev-3369	169	1	see	see	VERB
inlawrev-3369	170	1	i	i	PROPN
inlawrev-3369	170	2	d	d	PROPN
inlawrev-3369	170	3	§	§	PROPN
inlawrev-3369	170	4	6	6	NUM
inlawrev-3369	170	5	-	-	SYM
inlawrev-3369	170	6	3	3	NUM
inlawrev-3369	170	7	.	.	NOUN
inlawrev-3369	170	8	51.1	51.1	NUM
inlawrev-3369	170	9	-3	-3	NOUN
inlawrev-3369	170	10	.	.	PUNCT
inlawrev-3369	171	1	5(d)(2	5(d)(2	NUM
inlawrev-3369	171	2	)	)	PUNCT
inlawrev-3369	171	3	.	.	PUNCT
inlawrev-3369	172	1	55	55	NUM
inlawrev-3369	172	2	.	.	PUNCT
inlawrev-3369	173	1	i	i	PRON
inlawrev-3369	173	2	d	d	PROPN
inlawrev-3369	173	3	§	§	PROPN
inlawrev-3369	173	4	6	6	NUM
inlawrev-3369	173	5	-	-	SYM
inlawrev-3369	173	6	3.5	3.5	NUM
inlawrev-3369	173	7	-	-	PUNCT
inlawrev-3369	173	8	1	1	NUM
inlawrev-3369	173	9	.	.	PUNCT
inlawrev-3369	173	10	l-3.5(c	l-3.5(c	PROPN
inlawrev-3369	173	11	)	)	PUNCT
inlawrev-3369	173	12	.	.	PUNCT
inlawrev-3369	174	1	1	1	NUM
inlawrev-3369	174	2	008	008	NUM
inlawrev-3369	174	3	indiana	indiana	PROPN
inlawrev-3369	174	4	law	law	PROPN
inlawrev-3369	174	5	review	review	NOUN
inlawrev-3369	174	6	[	[	X
inlawrev-3369	174	7	vol	vol	NOUN
inlawrev-3369	174	8	.	.	PUNCT
inlawrev-3369	175	1	32	32	NUM
inlawrev-3369	175	2	:	:	SYM
inlawrev-3369	175	3	1	1	NUM
inlawrev-3369	175	4	003	003	NUM
inlawrev-3369	175	5	tax	tax	NOUN
inlawrev-3369	175	6	rate	rate	NOUN
inlawrev-3369	175	7	or	or	CCONJ
inlawrev-3369	175	8	rescind	rescind	VERB
inlawrev-3369	175	9	the	the	DET
inlawrev-3369	175	10	tax	tax	NOUN
inlawrev-3369	175	11	in	in	ADP
inlawrev-3369	175	12	the	the	DET
inlawrev-3369	175	13	same	same	ADJ
inlawrev-3369	175	14	manner	manner	NOUN
inlawrev-3369	175	15	as	as	ADP
inlawrev-3369	175	16	other	other	ADJ
inlawrev-3369	175	17	reductions	reduction	NOUN
inlawrev-3369	175	18	or	or	CCONJ
inlawrev-3369	175	19	rescissions	rescission	NOUN
inlawrev-3369	175	20	under	under	ADP
inlawrev-3369	175	21	the	the	DET
inlawrev-3369	175	22	county	county	NOUN
inlawrev-3369	175	23	's	's	PART
inlawrev-3369	175	24	cagit	cagit	ADJ
inlawrev-3369	175	25	law.^^	law.^^	PROPN
inlawrev-3369	175	26	the	the	DET
inlawrev-3369	175	27	final	final	ADJ
inlawrev-3369	175	28	provision	provision	NOUN
inlawrev-3369	175	29	in	in	ADP
inlawrev-3369	175	30	the	the	DET
inlawrev-3369	175	31	new	new	ADJ
inlawrev-3369	175	32	law	law	NOUN
inlawrev-3369	175	33	relating	relate	VERB
inlawrev-3369	175	34	to	to	ADP
inlawrev-3369	175	35	local	local	ADJ
inlawrev-3369	175	36	option	option	NOUN
inlawrev-3369	175	37	taxes	taxis	NOUN
inlawrev-3369	175	38	increases	increase	VERB
inlawrev-3369	175	39	limits	limit	NOUN
inlawrev-3369	175	40	on	on	ADP
inlawrev-3369	175	41	the	the	DET
inlawrev-3369	175	42	cagit	cagit	ADJ
inlawrev-3369	175	43	plus	plus	CCONJ
inlawrev-3369	175	44	county	county	NOUN
inlawrev-3369	175	45	economic	economic	ADJ
inlawrev-3369	175	46	development	development	NOUN
inlawrev-3369	175	47	income	income	NOUN
inlawrev-3369	175	48	tax	tax	NOUN
inlawrev-3369	175	49	(	(	PUNCT
inlawrev-3369	175	50	"	"	PUNCT
inlawrev-3369	175	51	cedit	cedit	NOUN
inlawrev-3369	175	52	"	"	PUNCT
inlawrev-3369	175	53	)	)	PUNCT
inlawrev-3369	175	54	rates	rate	NOUN
inlawrev-3369	175	55	.	.	PUNCT
inlawrev-3369	176	1	normally	normally	ADV
inlawrev-3369	176	2	,	,	PUNCT
inlawrev-3369	176	3	a	a	DET
inlawrev-3369	176	4	county	county	NOUN
inlawrev-3369	176	5	's	's	PART
inlawrev-3369	176	6	cagit	cagit	ADJ
inlawrev-3369	176	7	plus	plus	CCONJ
inlawrev-3369	176	8	cedit	cedit	NOUN
inlawrev-3369	176	9	rate	rate	NOUN
inlawrev-3369	176	10	may	may	AUX
inlawrev-3369	176	11	not	not	PART
inlawrev-3369	176	12	exceed	exceed	VERB
inlawrev-3369	176	13	1	1	NUM
inlawrev-3369	176	14	.25%.^^	.25%.^^	PUNCT
inlawrev-3369	176	15	however	however	ADV
inlawrev-3369	176	16	,	,	PUNCT
inlawrev-3369	176	17	the	the	DET
inlawrev-3369	176	18	new	new	ADJ
inlawrev-3369	176	19	law	law	NOUN
inlawrev-3369	176	20	increases	increase	VERB
inlawrev-3369	176	21	the	the	DET
inlawrev-3369	176	22	limit	limit	NOUN
inlawrev-3369	176	23	to	to	ADP
inlawrev-3369	176	24	1	1	NUM
inlawrev-3369	176	25	.35	.35	NUM
inlawrev-3369	176	26	%	%	NOUN
inlawrev-3369	176	27	for	for	ADP
inlawrev-3369	176	28	the	the	DET
inlawrev-3369	176	29	37,000	37,000	NUM
inlawrev-3369	176	30	to	to	PART
inlawrev-3369	176	31	37,800	37,800	NUM
inlawrev-3369	176	32	population	population	NOUN
inlawrev-3369	176	33	counties^^	counties^^	NOUN
inlawrev-3369	176	34	and	and	CCONJ
inlawrev-3369	176	35	to	to	ADP
inlawrev-3369	176	36	1	1	NUM
inlawrev-3369	176	37	.55	.55	NUM
inlawrev-3369	176	38	%	%	NOUN
inlawrev-3369	176	39	for	for	ADP
inlawrev-3369	176	40	the	the	DET
inlawrev-3369	176	41	12,600	12,600	NUM
inlawrev-3369	176	42	to	to	PART
inlawrev-3369	176	43	13,000	13,000	NUM
inlawrev-3369	176	44	population	population	NOUN
inlawrev-3369	176	45	counties	county	NOUN
inlawrev-3369	176	46	.	.	PUNCT
inlawrev-3369	176	47	^^	^^	PUNCT
inlawrev-3369	177	1	g.	g.	NOUN
inlawrev-3369	177	2	property	property	NOUN
inlawrev-3369	177	3	taxation	taxation	NOUN
inlawrev-3369	177	4	in	in	ADP
inlawrev-3369	177	5	the	the	DET
inlawrev-3369	177	6	area	area	NOUN
inlawrev-3369	177	7	of	of	ADP
inlawrev-3369	177	8	property	property	NOUN
inlawrev-3369	177	9	tax	tax	NOUN
inlawrev-3369	177	10	,	,	PUNCT
inlawrev-3369	177	11	the	the	DET
inlawrev-3369	177	12	general	general	ADJ
inlawrev-3369	177	13	assembly	assembly	NOUN
inlawrev-3369	177	14	enacted	enact	VERB
inlawrev-3369	177	15	three	three	NUM
inlawrev-3369	177	16	bills.^	bills.^	NOUN
inlawrev-3369	177	17	°	°	ADP
inlawrev-3369	177	18	the	the	DET
inlawrev-3369	177	19	first	first	ADJ
inlawrev-3369	177	20	bill^^	bill^^	NUM
inlawrev-3369	177	21	provides	provide	VERB
inlawrev-3369	177	22	that	that	SCONJ
inlawrev-3369	177	23	a	a	DET
inlawrev-3369	177	24	county	county	NOUN
inlawrev-3369	177	25	having	have	VERB
inlawrev-3369	177	26	a	a	DET
inlawrev-3369	177	27	population	population	NOUN
inlawrev-3369	177	28	of	of	ADP
inlawrev-3369	177	29	between	between	ADP
inlawrev-3369	177	30	400,000	400,000	NUM
inlawrev-3369	177	31	and	and	CCONJ
inlawrev-3369	177	32	700,000	700,000	NUM
inlawrev-3369	177	33	,	,	PUNCT
inlawrev-3369	177	34	e.g	e.g	PROPN
inlawrev-3369	177	35	..	..	PROPN
inlawrev-3369	177	36	lake	lake	PROPN
inlawrev-3369	177	37	county	county	PROPN
inlawrev-3369	177	38	,	,	PUNCT
inlawrev-3369	177	39	may	may	AUX
inlawrev-3369	177	40	remove	remove	VERB
inlawrev-3369	177	41	real	real	ADJ
inlawrev-3369	177	42	property	property	NOUN
inlawrev-3369	177	43	from	from	ADP
inlawrev-3369	177	44	the	the	DET
inlawrev-3369	177	45	list	list	NOUN
inlawrev-3369	177	46	of	of	ADP
inlawrev-3369	177	47	property	property	NOUN
inlawrev-3369	177	48	eligible	eligible	ADJ
inlawrev-3369	177	49	for	for	ADP
inlawrev-3369	177	50	tax	tax	NOUN
inlawrev-3369	177	51	sale	sale	NOUN
inlawrev-3369	177	52	if	if	SCONJ
inlawrev-3369	177	53	the	the	DET
inlawrev-3369	177	54	taxpayer	taxpayer	NOUN
inlawrev-3369	177	55	and	and	CCONJ
inlawrev-3369	177	56	the	the	DET
inlawrev-3369	177	57	county	county	NOUN
inlawrev-3369	177	58	treasurer	treasurer	NOUN
inlawrev-3369	177	59	agree	agree	VERB
inlawrev-3369	177	60	to	to	ADP
inlawrev-3369	177	61	a	a	DET
inlawrev-3369	177	62	mutually	mutually	ADV
inlawrev-3369	177	63	satisfactory	satisfactory	ADJ
inlawrev-3369	177	64	arrangement	arrangement	NOUN
inlawrev-3369	177	65	for	for	ADP
inlawrev-3369	177	66	the	the	DET
inlawrev-3369	177	67	payment	payment	NOUN
inlawrev-3369	177	68	of	of	ADP
inlawrev-3369	177	69	the	the	DET
inlawrev-3369	177	70	delinquent	delinquent	ADJ
inlawrev-3369	177	71	property	property	NOUN
inlawrev-3369	177	72	taxes	taxis	NOUN
inlawrev-3369	177	73	in	in	ADP
inlawrev-3369	177	74	full.^^	full.^^	NOUN
inlawrev-3369	177	75	the	the	DET
inlawrev-3369	177	76	property	property	NOUN
inlawrev-3369	177	77	may	may	AUX
inlawrev-3369	177	78	be	be	AUX
inlawrev-3369	177	79	removed	remove	VERB
inlawrev-3369	177	80	from	from	ADP
inlawrev-3369	177	81	the	the	DET
inlawrev-3369	177	82	list	list	NOUN
inlawrev-3369	177	83	if	if	SCONJ
inlawrev-3369	177	84	the	the	DET
inlawrev-3369	177	85	agreement	agreement	NOUN
inlawrev-3369	177	86	between	between	ADP
inlawrev-3369	177	87	the	the	DET
inlawrev-3369	177	88	county	county	NOUN
inlawrev-3369	177	89	treasurer	treasurer	NOUN
inlawrev-3369	177	90	and	and	CCONJ
inlawrev-3369	177	91	the	the	DET
inlawrev-3369	177	92	taxpayer	taxpayer	NOUN
inlawrev-3369	177	93	is	be	AUX
inlawrev-3369	177	94	in	in	ADP
inlawrev-3369	177	95	writing	writing	NOUN
inlawrev-3369	177	96	,	,	PUNCT
inlawrev-3369	177	97	signed	sign	VERB
inlawrev-3369	177	98	by	by	ADP
inlawrev-3369	177	99	the	the	DET
inlawrev-3369	177	100	taxpayer	taxpayer	NOUN
inlawrev-3369	177	101	,	,	PUNCT
inlawrev-3369	177	102	and	and	CCONJ
inlawrev-3369	177	103	provides	provide	VERB
inlawrev-3369	177	104	for	for	ADP
inlawrev-3369	177	105	full	full	ADJ
inlawrev-3369	177	106	payment	payment	NOUN
inlawrev-3369	177	107	of	of	ADP
inlawrev-3369	177	108	delinquent	delinquent	ADJ
inlawrev-3369	177	109	taxes	taxis	NOUN
inlawrev-3369	177	110	within	within	ADP
inlawrev-3369	177	111	one	one	NUM
inlawrev-3369	177	112	year.^^	year.^^	NOUN
inlawrev-3369	177	113	prior	prior	ADV
inlawrev-3369	177	114	to	to	ADP
inlawrev-3369	177	115	this	this	DET
inlawrev-3369	177	116	legislation	legislation	NOUN
inlawrev-3369	177	117	,	,	PUNCT
inlawrev-3369	177	118	property	property	NOUN
inlawrev-3369	177	119	could	could	AUX
inlawrev-3369	177	120	not	not	PART
inlawrev-3369	177	121	be	be	AUX
inlawrev-3369	177	122	removed	remove	VERB
inlawrev-3369	177	123	from	from	ADP
inlawrev-3369	177	124	the	the	DET
inlawrev-3369	177	125	tax	tax	NOUN
inlawrev-3369	177	126	sale	sale	NOUN
inlawrev-3369	177	127	list	list	NOUN
inlawrev-3369	177	128	until	until	SCONJ
inlawrev-3369	177	129	all	all	PRON
inlawrev-3369	177	130	past	past	ADJ
inlawrev-3369	177	131	due	due	ADJ
inlawrev-3369	177	132	tax	tax	NOUN
inlawrev-3369	177	133	and	and	CCONJ
inlawrev-3369	177	134	other	other	ADJ
inlawrev-3369	177	135	costs	cost	NOUN
inlawrev-3369	177	136	were	be	AUX
inlawrev-3369	177	137	paid	pay	VERB
inlawrev-3369	177	138	in	in	ADP
inlawrev-3369	177	139	full	full	ADJ
inlawrev-3369	177	140	.	.	PUNCT
inlawrev-3369	178	1	however	however	ADV
inlawrev-3369	178	2	,	,	PUNCT
inlawrev-3369	178	3	under	under	ADP
inlawrev-3369	178	4	the	the	DET
inlawrev-3369	178	5	new	new	ADJ
inlawrev-3369	178	6	law	law	NOUN
inlawrev-3369	178	7	,	,	PUNCT
inlawrev-3369	178	8	if	if	SCONJ
inlawrev-3369	178	9	the	the	DET
inlawrev-3369	178	10	taxpayer	taxpayer	NOUN
inlawrev-3369	178	11	misses	miss	VERB
inlawrev-3369	178	12	a	a	DET
inlawrev-3369	178	13	payment	payment	NOUN
inlawrev-3369	178	14	,	,	PUNCT
inlawrev-3369	178	15	the	the	DET
inlawrev-3369	178	16	county	county	NOUN
inlawrev-3369	178	17	auditor	auditor	NOUN
inlawrev-3369	178	18	is	be	AUX
inlawrev-3369	178	19	required	require	VERB
inlawrev-3369	178	20	to	to	PART
inlawrev-3369	178	21	place	place	VERB
inlawrev-3369	178	22	the	the	DET
inlawrev-3369	178	23	property	property	NOUN
inlawrev-3369	178	24	back	back	ADV
inlawrev-3369	178	25	on	on	ADP
inlawrev-3369	178	26	the	the	DET
inlawrev-3369	178	27	list	list	NOUN
inlawrev-3369	178	28	of	of	ADP
inlawrev-3369	178	29	property	property	NOUN
inlawrev-3369	178	30	eligible	eligible	ADJ
inlawrev-3369	178	31	for	for	ADP
inlawrev-3369	178	32	sale	sale	NOUN
inlawrev-3369	178	33	at	at	ADP
inlawrev-3369	178	34	a	a	DET
inlawrev-3369	178	35	tax	tax	NOUN
inlawrev-3369	178	36	sale.^"^	sale.^"^	VERB
inlawrev-3369	179	1	the	the	DET
inlawrev-3369	179	2	new	new	ADJ
inlawrev-3369	179	3	law	law	NOUN
inlawrev-3369	179	4	also	also	ADV
inlawrev-3369	179	5	allows	allow	VERB
inlawrev-3369	179	6	cities	city	NOUN
inlawrev-3369	179	7	having	have	VERB
inlawrev-3369	179	8	a	a	DET
inlawrev-3369	179	9	population	population	NOUN
inlawrev-3369	179	10	between	between	ADP
inlawrev-3369	179	11	110,000	110,000	NUM
inlawrev-3369	179	12	and	and	CCONJ
inlawrev-3369	179	13	120,000,^^	120,000,^^	NUM
inlawrev-3369	179	14	33,850	33,850	NUM
inlawrev-3369	179	15	and	and	CCONJ
inlawrev-3369	179	16	35,000,^	35,000,^	NUM
inlawrev-3369	179	17	and	and	CCONJ
inlawrev-3369	179	18	75,000	75,000	NUM
inlawrev-3369	179	19	and	and	CCONJ
inlawrev-3369	179	20	90,000,^^	90,000,^^	NUM
inlawrev-3369	179	21	e.g.	e.g.	ADJ
inlawrev-3369	179	22	,	,	PUNCT
inlawrev-3369	179	23	gary	gary	PROPN
inlawrev-3369	179	24	,	,	PUNCT
inlawrev-3369	179	25	hammond	hammond	PROPN
inlawrev-3369	179	26	,	,	PUNCT
inlawrev-3369	179	27	and	and	CCONJ
inlawrev-3369	179	28	east	east	PROPN
inlawrev-3369	179	29	chicago	chicago	PROPN
inlawrev-3369	179	30	,	,	PUNCT
inlawrev-3369	179	31	to	to	PART
inlawrev-3369	179	32	offer	offer	VERB
inlawrev-3369	179	33	property	property	NOUN
inlawrev-3369	179	34	within	within	ADP
inlawrev-3369	179	35	their	their	PRON
inlawrev-3369	179	36	jurisdiction	jurisdiction	NOUN
inlawrev-3369	179	37	for	for	ADP
inlawrev-3369	179	38	sale	sale	NOUN
inlawrev-3369	179	39	at	at	ADP
inlawrev-3369	179	40	an	an	DET
inlawrev-3369	179	41	expedited	expedite	VERB
inlawrev-3369	179	42	second	second	ADJ
inlawrev-3369	179	43	tax	tax	NOUN
inlawrev-3369	179	44	sale	sale	NOUN
inlawrev-3369	179	45	if	if	SCONJ
inlawrev-3369	179	46	the	the	DET
inlawrev-3369	179	47	property	property	NOUN
inlawrev-3369	179	48	fails	fail	VERB
inlawrev-3369	179	49	to	to	PART
inlawrev-3369	179	50	receive	receive	VERB
inlawrev-3369	179	51	the	the	DET
inlawrev-3369	179	52	minimum	minimum	ADJ
inlawrev-3369	179	53	amount	amount	NOUN
inlawrev-3369	179	54	in	in	ADP
inlawrev-3369	179	55	a	a	DET
inlawrev-3369	179	56	county	county	NOUN
inlawrev-3369	179	57	tax	tax	NOUN
inlawrev-3369	179	58	sale	sale	NOUN
inlawrev-3369	179	59	and	and	CCONJ
inlawrev-3369	179	60	the	the	DET
inlawrev-3369	179	61	county	county	NOUN
inlawrev-3369	179	62	auditor	auditor	NOUN
inlawrev-3369	179	63	and	and	CCONJ
inlawrev-3369	179	64	city	city	NOUN
inlawrev-3369	179	65	mayor	mayor	NOUN
inlawrev-3369	179	66	agree	agree	VERB
inlawrev-3369	179	67	to	to	ADP
inlawrev-3369	179	68	such	such	DET
inlawrev-3369	179	69	an	an	DET
inlawrev-3369	179	70	expedited	expedite	VERB
inlawrev-3369	179	71	tax	tax	NOUN
inlawrev-3369	179	72	sale.^^	sale.^^	NOUN
inlawrev-3369	179	73	additionally	additionally	ADV
inlawrev-3369	179	74	,	,	PUNCT
inlawrev-3369	179	75	the	the	DET
inlawrev-3369	179	76	new	new	ADJ
inlawrev-3369	179	77	law	law	NOUN
inlawrev-3369	179	78	allows	allow	VERB
inlawrev-3369	179	79	cities	city	NOUN
inlawrev-3369	179	80	such	such	ADJ
inlawrev-3369	179	81	as	as	ADP
inlawrev-3369	179	82	gary	gary	PROPN
inlawrev-3369	179	83	,	,	PUNCT
inlawrev-3369	179	84	hammond	hammond	PROPN
inlawrev-3369	179	85	,	,	PUNCT
inlawrev-3369	179	86	and	and	CCONJ
inlawrev-3369	179	87	east	east	PROPN
inlawrev-3369	179	88	chicago	chicago	PROPN
inlawrev-3369	179	89	to	to	PART
inlawrev-3369	179	90	acquire	acquire	VERB
inlawrev-3369	179	91	a	a	DET
inlawrev-3369	179	92	lien	lien	NOUN
inlawrev-3369	179	93	and	and	CCONJ
inlawrev-3369	179	94	a	a	DET
inlawrev-3369	179	95	tax	tax	NOUN
inlawrev-3369	179	96	sale	sale	NOUN
inlawrev-3369	179	97	certificate	certificate	NOUN
inlawrev-3369	179	98	if	if	SCONJ
inlawrev-3369	179	99	the	the	DET
inlawrev-3369	179	100	56	56	NUM
inlawrev-3369	179	101	.	.	PUNCT
inlawrev-3369	180	1	i	i	PRON
inlawrev-3369	180	2	d.	d.	PROPN
inlawrev-3369	180	3	§	§	PROPN
inlawrev-3369	180	4	§	§	PROPN
inlawrev-3369	180	5	6	6	NUM
inlawrev-3369	180	6	-	-	SYM
inlawrev-3369	180	7	3.5	3.5	NUM
inlawrev-3369	180	8	-	-	PUNCT
inlawrev-3369	180	9	1	1	NUM
inlawrev-3369	180	10	.	.	PUNCT
inlawrev-3369	180	11	l-2.5(c	l-2.5(c	PROPN
inlawrev-3369	180	12	)	)	PUNCT
inlawrev-3369	180	13	(	(	PUNCT
inlawrev-3369	180	14	eff	eff	PROPN
inlawrev-3369	180	15	.	.	PROPN
inlawrev-3369	180	16	july	july	PROPN
inlawrev-3369	180	17	1	1	NUM
inlawrev-3369	180	18	,	,	PUNCT
inlawrev-3369	180	19	1998	1998	NUM
inlawrev-3369	180	20	)	)	PUNCT
inlawrev-3369	180	21	,	,	PUNCT
inlawrev-3369	180	22	6	6	NUM
inlawrev-3369	180	23	-	-	SYM
inlawrev-3369	180	24	3.5	3.5	NUM
inlawrev-3369	180	25	-	-	PUNCT
inlawrev-3369	180	26	1	1	NUM
inlawrev-3369	180	27	.	.	PUNCT
inlawrev-3369	180	28	l-3.5(c	l-3.5(c	PROPN
inlawrev-3369	180	29	)	)	PUNCT
inlawrev-3369	180	30	(	(	PUNCT
inlawrev-3369	180	31	eff	eff	PROPN
inlawrev-3369	180	32	.	.	PUNCT
inlawrev-3369	180	33	mar	mar	PROPN
inlawrev-3369	180	34	.	.	PROPN
inlawrev-3369	180	35	13	13	NUM
inlawrev-3369	180	36	,	,	PUNCT
inlawrev-3369	180	37	1998	1998	NUM
inlawrev-3369	180	38	)	)	PUNCT
inlawrev-3369	180	39	.	.	PUNCT
inlawrev-3369	181	1	57	57	NUM
inlawrev-3369	181	2	.	.	PUNCT
inlawrev-3369	182	1	see	see	VERB
inlawrev-3369	182	2	i	i	PRON
inlawrev-3369	182	3	d.	d.	PROPN
inlawrev-3369	182	4	§	§	PROPN
inlawrev-3369	182	5	6	6	NUM
inlawrev-3369	182	6	-	-	SYM
inlawrev-3369	182	7	3.5	3.5	NUM
inlawrev-3369	182	8	-	-	PUNCT
inlawrev-3369	182	9	7	7	NUM
inlawrev-3369	182	10	-	-	NUM
inlawrev-3369	182	11	5(c	5(c	NUM
inlawrev-3369	182	12	)	)	PUNCT
inlawrev-3369	182	13	.	.	PUNCT
inlawrev-3369	183	1	58	58	NUM
inlawrev-3369	183	2	.	.	PUNCT
inlawrev-3369	184	1	i	i	PRON
inlawrev-3369	184	2	d	d	PROPN
inlawrev-3369	184	3	§	§	PROPN
inlawrev-3369	184	4	6	6	NUM
inlawrev-3369	184	5	-	-	SYM
inlawrev-3369	184	6	3.5	3.5	NUM
inlawrev-3369	184	7	-	-	PUNCT
inlawrev-3369	184	8	7	7	NUM
inlawrev-3369	184	9	-	-	PUNCT
inlawrev-3369	184	10	5(h	5(h	NUM
inlawrev-3369	184	11	)	)	PUNCT
inlawrev-3369	184	12	.	.	PUNCT
inlawrev-3369	185	1	59	59	NUM
inlawrev-3369	185	2	.	.	PUNCT
inlawrev-3369	186	1	i	i	PRON
inlawrev-3369	186	2	d	d	PROPN
inlawrev-3369	186	3	§	§	PROPN
inlawrev-3369	186	4	6	6	NUM
inlawrev-3369	186	5	-	-	SYM
inlawrev-3369	186	6	3.5	3.5	NUM
inlawrev-3369	186	7	-	-	PUNCT
inlawrev-3369	186	8	7	7	NUM
inlawrev-3369	186	9	-	-	NUM
inlawrev-3369	186	10	5(1	5(1	NUM
inlawrev-3369	186	11	)	)	PUNCT
inlawrev-3369	186	12	.	.	PUNCT
inlawrev-3369	187	1	60	60	NUM
inlawrev-3369	187	2	.	.	PUNCT
inlawrev-3369	188	1	h.r	h.r	PROPN
inlawrev-3369	188	2	.	.	PROPN
inlawrev-3369	188	3	1002	1002	NUM
inlawrev-3369	188	4	,	,	PUNCT
inlawrev-3369	188	5	1	1	NUM
inlawrev-3369	188	6	10th	10th	ADJ
inlawrev-3369	188	7	leg	leg	NOUN
inlawrev-3369	188	8	.	.	PUNCT
inlawrev-3369	188	9	,	,	PUNCT
inlawrev-3369	188	10	2d	2d	PROPN
inlawrev-3369	188	11	reg	reg	NOUN
inlawrev-3369	188	12	.	.	PUNCT
inlawrev-3369	189	1	sess	sess	PROPN
inlawrev-3369	189	2	.	.	PUNCT
inlawrev-3369	190	1	§	§	PROPN
inlawrev-3369	190	2	§	§	PROPN
inlawrev-3369	190	3	1	1	NUM
inlawrev-3369	190	4	-	-	SYM
inlawrev-3369	190	5	6	6	NUM
inlawrev-3369	190	6	(	(	PUNCT
inlawrev-3369	190	7	ind	ind	NOUN
inlawrev-3369	190	8	.	.	PUNCT
inlawrev-3369	190	9	1998	1998	NUM
inlawrev-3369	190	10	)	)	PUNCT
inlawrev-3369	190	11	;	;	PUNCT
inlawrev-3369	190	12	h.r	h.r	PROPN
inlawrev-3369	190	13	.	.	PROPN
inlawrev-3369	190	14	1272	1272	NUM
inlawrev-3369	190	15	,	,	PUNCT
inlawrev-3369	190	16	1	1	NUM
inlawrev-3369	190	17	10th	10th	ADJ
inlawrev-3369	190	18	leg	leg	NOUN
inlawrev-3369	190	19	.	.	PUNCT
inlawrev-3369	190	20	,	,	PUNCT
inlawrev-3369	190	21	2d	2d	PROPN
inlawrev-3369	190	22	reg	reg	NOUN
inlawrev-3369	190	23	.	.	PUNCT
inlawrev-3369	191	1	sess	sess	PROPN
inlawrev-3369	191	2	.	.	PUNCT
inlawrev-3369	192	1	§	§	PROPN
inlawrev-3369	192	2	§	§	PROPN
inlawrev-3369	192	3	1	1	NUM
inlawrev-3369	192	4	,	,	PUNCT
inlawrev-3369	192	5	3	3	NUM
inlawrev-3369	192	6	,	,	PUNCT
inlawrev-3369	192	7	4	4	NUM
inlawrev-3369	192	8	,	,	PUNCT
inlawrev-3369	192	9	6	6	NUM
inlawrev-3369	192	10	,	,	PUNCT
inlawrev-3369	192	11	7	7	NUM
inlawrev-3369	192	12	,	,	PUNCT
inlawrev-3369	192	13	10	10	NUM
inlawrev-3369	192	14	,	,	PUNCT
inlawrev-3369	192	15	12	12	NUM
inlawrev-3369	192	16	,	,	PUNCT
inlawrev-3369	192	17	13	13	NUM
inlawrev-3369	192	18	(	(	PUNCT
inlawrev-3369	192	19	ind	ind	NOUN
inlawrev-3369	192	20	.	.	PUNCT
inlawrev-3369	192	21	1998	1998	NUM
inlawrev-3369	192	22	)	)	PUNCT
inlawrev-3369	192	23	;	;	PUNCT
inlawrev-3369	192	24	s.	s.	PROPN
inlawrev-3369	192	25	327	327	NUM
inlawrev-3369	192	26	,	,	PUNCT
inlawrev-3369	192	27	1	1	NUM
inlawrev-3369	192	28	10th	10th	ADJ
inlawrev-3369	192	29	leg	leg	NOUN
inlawrev-3369	192	30	.	.	PUNCT
inlawrev-3369	192	31	,	,	PUNCT
inlawrev-3369	192	32	2d	2d	PROPN
inlawrev-3369	192	33	reg	reg	NOUN
inlawrev-3369	192	34	.	.	PUNCT
inlawrev-3369	193	1	sess	sess	PROPN
inlawrev-3369	193	2	.	.	PUNCT
inlawrev-3369	194	1	§	§	PROPN
inlawrev-3369	194	2	§	§	PROPN
inlawrev-3369	194	3	1	1	NUM
inlawrev-3369	194	4	,	,	PUNCT
inlawrev-3369	194	5	2	2	NUM
inlawrev-3369	194	6	(	(	PUNCT
inlawrev-3369	194	7	ind	ind	NOUN
inlawrev-3369	194	8	.	.	PUNCT
inlawrev-3369	194	9	1998	1998	NUM
inlawrev-3369	194	10	)	)	PUNCT
inlawrev-3369	194	11	.	.	PUNCT
inlawrev-3369	195	1	61	61	NUM
inlawrev-3369	195	2	.	.	PUNCT
inlawrev-3369	196	1	h.r	h.r	PROPN
inlawrev-3369	196	2	.	.	PROPN
inlawrev-3369	196	3	1272	1272	NUM
inlawrev-3369	196	4	,	,	PUNCT
inlawrev-3369	196	5	1	1	NUM
inlawrev-3369	196	6	10th	10th	ADJ
inlawrev-3369	196	7	leg	leg	NOUN
inlawrev-3369	196	8	.	.	PUNCT
inlawrev-3369	196	9	,	,	PUNCT
inlawrev-3369	196	10	2d	2d	PROPN
inlawrev-3369	196	11	reg	reg	NOUN
inlawrev-3369	196	12	.	.	PUNCT
inlawrev-3369	197	1	sess	sess	PROPN
inlawrev-3369	197	2	.	.	PUNCT
inlawrev-3369	198	1	(	(	PUNCT
inlawrev-3369	198	2	ind	ind	NOUN
inlawrev-3369	198	3	.	.	PUNCT
inlawrev-3369	198	4	1998	1998	NUM
inlawrev-3369	198	5	)	)	PUNCT
inlawrev-3369	198	6	.	.	PUNCT
inlawrev-3369	199	1	62	62	NUM
inlawrev-3369	199	2	.	.	PUNCT
inlawrev-3369	200	1	ind	ind	PROPN
inlawrev-3369	200	2	.	.	PUNCT
inlawrev-3369	201	1	code	code	PROPN
inlawrev-3369	201	2	§	§	PROPN
inlawrev-3369	201	3	6	6	NUM
inlawrev-3369	201	4	-	-	SYM
inlawrev-3369	201	5	1	1	NUM
inlawrev-3369	201	6	.	.	NOUN
inlawrev-3369	201	7	1	1	NUM
inlawrev-3369	201	8	-	-	SYM
inlawrev-3369	201	9	241.2(c	241.2(c	NUM
inlawrev-3369	201	10	)	)	PUNCT
inlawrev-3369	201	11	(	(	PUNCT
inlawrev-3369	201	12	1998	1998	NUM
inlawrev-3369	201	13	)	)	PUNCT
inlawrev-3369	201	14	(	(	PUNCT
inlawrev-3369	201	15	eff	eff	PROPN
inlawrev-3369	201	16	.	.	PROPN
inlawrev-3369	202	1	july	july	PROPN
inlawrev-3369	202	2	1	1	NUM
inlawrev-3369	202	3	,	,	PUNCT
inlawrev-3369	202	4	1998	1998	NUM
inlawrev-3369	202	5	)	)	PUNCT
inlawrev-3369	202	6	.	.	PUNCT
inlawrev-3369	203	1	63	63	NUM
inlawrev-3369	203	2	.	.	PUNCT
inlawrev-3369	204	1	see	see	VERB
inlawrev-3369	205	1	i	i	PROPN
inlawrev-3369	205	2	d	d	PROPN
inlawrev-3369	205	3	§	§	PROPN
inlawrev-3369	205	4	61.1	61.1	NUM
inlawrev-3369	205	5	-241.2(d	-241.2(d	NUM
inlawrev-3369	205	6	)	)	PUNCT
inlawrev-3369	205	7	.	.	PUNCT
inlawrev-3369	206	1	64	64	NUM
inlawrev-3369	206	2	.	.	PUNCT
inlawrev-3369	207	1	i	i	PRON
inlawrev-3369	207	2	d	d	PROPN
inlawrev-3369	207	3	§	§	PROPN
inlawrev-3369	207	4	61.1	61.1	NUM
inlawrev-3369	207	5	-241.2(e	-241.2(e	NUM
inlawrev-3369	207	6	)	)	PUNCT
inlawrev-3369	207	7	.	.	PUNCT
inlawrev-3369	208	1	65	65	NUM
inlawrev-3369	208	2	.	.	PUNCT
inlawrev-3369	209	1	i	i	PRON
inlawrev-3369	209	2	d	d	PROPN
inlawrev-3369	209	3	§	§	PROPN
inlawrev-3369	209	4	6	6	NUM
inlawrev-3369	209	5	-	-	SYM
inlawrev-3369	209	6	1	1	NUM
inlawrev-3369	209	7	66	66	NUM
inlawrev-3369	209	8	.	.	PUNCT
inlawrev-3369	210	1	i	i	PRON
inlawrev-3369	210	2	d	d	PROPN
inlawrev-3369	210	3	§	§	PROPN
inlawrev-3369	210	4	6	6	NUM
inlawrev-3369	210	5	-	-	SYM
inlawrev-3369	210	6	1	1	NUM
inlawrev-3369	210	7	67	67	NUM
inlawrev-3369	210	8	.	.	PUNCT
inlawrev-3369	211	1	i	i	PRON
inlawrev-3369	211	2	d	d	PROPN
inlawrev-3369	211	3	§	§	PROPN
inlawrev-3369	211	4	6	6	NUM
inlawrev-3369	211	5	-	-	SYM
inlawrev-3369	211	6	1	1	NUM
inlawrev-3369	211	7	68	68	NUM
inlawrev-3369	211	8	.	.	PUNCT
inlawrev-3369	212	1	i	i	PRON
inlawrev-3369	213	1	d	d	PROPN
inlawrev-3369	213	2	§	§	PROPN
inlawrev-3369	213	3	6	6	NUM
inlawrev-3369	213	4	-	-	SYM
inlawrev-3369	213	5	1	1	NUM
inlawrev-3369	213	6	l-24	l-24	NOUN
inlawrev-3369	213	7	-	-	NOUN
inlawrev-3369	213	8	5.6(a)(l	5.6(a)(l	NUM
inlawrev-3369	213	9	)	)	PUNCT
inlawrev-3369	213	10	(	(	PUNCT
inlawrev-3369	213	11	eff	eff	PROPN
inlawrev-3369	213	12	.	.	PROPN
inlawrev-3369	213	13	july	july	PROPN
inlawrev-3369	213	14	1	1	NUM
inlawrev-3369	213	15	,	,	PUNCT
inlawrev-3369	213	16	1998	1998	NUM
inlawrev-3369	213	17	)	)	PUNCT
inlawrev-3369	213	18	(	(	PUNCT
inlawrev-3369	213	19	expires	expire	VERB
inlawrev-3369	213	20	june	june	PROPN
inlawrev-3369	213	21	30	30	NUM
inlawrev-3369	213	22	,	,	PUNCT
inlawrev-3369	213	23	2001	2001	NUM
inlawrev-3369	213	24	)	)	PUNCT
inlawrev-3369	213	25	.	.	PUNCT
inlawrev-3369	214	1	l-24	l-24	NOUN
inlawrev-3369	214	2	-	-	PUNCT
inlawrev-3369	214	3	5.6(a)(2	5.6(a)(2	NUM
inlawrev-3369	214	4	)	)	PUNCT
inlawrev-3369	214	5	.	.	PUNCT
inlawrev-3369	215	1	l-24	l-24	NOUN
inlawrev-3369	215	2	-	-	PUNCT
inlawrev-3369	215	3	5.6(a)(3	5.6(a)(3	NUM
inlawrev-3369	215	4	)	)	PUNCT
inlawrev-3369	215	5	.	.	PUNCT
inlawrev-3369	216	1	l-24	l-24	PROPN
inlawrev-3369	216	2	-	-	PUNCT
inlawrev-3369	216	3	5.6(c	5.6(c	NUM
inlawrev-3369	216	4	)	)	PUNCT
inlawrev-3369	216	5	.	.	PUNCT
inlawrev-3369	217	1	1999	1999	NUM
inlawrev-3369	217	2	]	]	PUNCT
inlawrev-3369	217	3	taxation	taxation	NOUN
inlawrev-3369	217	4	1009	1009	NUM
inlawrev-3369	217	5	property	property	NOUN
inlawrev-3369	217	6	is	be	AUX
inlawrev-3369	217	7	not	not	PART
inlawrev-3369	217	8	sold	sell	VERB
inlawrev-3369	217	9	at	at	ADP
inlawrev-3369	217	10	the	the	DET
inlawrev-3369	217	11	city	city	NOUN
inlawrev-3369	217	12	's	's	PART
inlawrev-3369	217	13	tax	tax	NOUN
inlawrev-3369	217	14	sale.^^	sale.^^	NOUN
inlawrev-3369	217	15	under	under	ADP
inlawrev-3369	217	16	the	the	DET
inlawrev-3369	217	17	new	new	ADJ
inlawrev-3369	217	18	law	law	NOUN
inlawrev-3369	217	19	,	,	PUNCT
inlawrev-3369	217	20	if	if	SCONJ
inlawrev-3369	217	21	the	the	DET
inlawrev-3369	217	22	property	property	NOUN
inlawrev-3369	217	23	is	be	AUX
inlawrev-3369	217	24	sold	sell	VERB
inlawrev-3369	217	25	to	to	ADP
inlawrev-3369	217	26	a	a	DET
inlawrev-3369	217	27	purchaser	purchaser	NOUN
inlawrev-3369	217	28	or	or	CCONJ
inlawrev-3369	217	29	acquired	acquire	VERB
inlawrev-3369	217	30	by	by	ADP
inlawrev-3369	217	31	the	the	DET
inlawrev-3369	217	32	city	city	NOUN
inlawrev-3369	217	33	,	,	PUNCT
inlawrev-3369	217	34	then	then	ADV
inlawrev-3369	217	35	the	the	DET
inlawrev-3369	217	36	deed	deed	NOUN
inlawrev-3369	217	37	would	would	AUX
inlawrev-3369	217	38	be	be	AUX
inlawrev-3369	217	39	transferred	transfer	VERB
inlawrev-3369	217	40	in	in	ADP
inlawrev-3369	217	41	120	120	NUM
inlawrev-3369	217	42	days	day	NOUN
inlawrev-3369	217	43	,	,	PUNCT
inlawrev-3369	217	44	if	if	SCONJ
inlawrev-3369	217	45	the	the	DET
inlawrev-3369	217	46	property	property	NOUN
inlawrev-3369	217	47	is	be	AUX
inlawrev-3369	217	48	not	not	PART
inlawrev-3369	217	49	redeemed	redeem	VERB
inlawrev-3369	217	50	by	by	ADP
inlawrev-3369	217	51	then7	then7	NOUN
inlawrev-3369	217	52	°	°	NOUN
inlawrev-3369	217	53	however	however	ADV
inlawrev-3369	217	54	,	,	PUNCT
inlawrev-3369	217	55	the	the	DET
inlawrev-3369	217	56	county	county	NOUN
inlawrev-3369	217	57	auditor	auditor	NOUN
inlawrev-3369	217	58	is	be	AUX
inlawrev-3369	217	59	not	not	PART
inlawrev-3369	217	60	required	require	VERB
inlawrev-3369	217	61	to	to	PART
inlawrev-3369	217	62	issue	issue	VERB
inlawrev-3369	217	63	a	a	DET
inlawrev-3369	217	64	deed	deed	NOUN
inlawrev-3369	217	65	to	to	ADP
inlawrev-3369	217	66	the	the	DET
inlawrev-3369	217	67	city	city	NOUN
inlawrev-3369	217	68	if	if	SCONJ
inlawrev-3369	217	69	it	it	PRON
inlawrev-3369	217	70	is	be	AUX
inlawrev-3369	217	71	determined	determine	VERB
inlawrev-3369	217	72	that	that	SCONJ
inlawrev-3369	217	73	the	the	DET
inlawrev-3369	217	74	property	property	NOUN
inlawrev-3369	217	75	contains	contain	VERB
inlawrev-3369	217	76	hazardous	hazardous	ADJ
inlawrev-3369	217	77	wasted	waste	VERB
inlawrev-3369	217	78	*	*	PUNCT
inlawrev-3369	217	79	prior	prior	ADV
inlawrev-3369	217	80	to	to	ADP
inlawrev-3369	217	81	the	the	DET
inlawrev-3369	217	82	new	new	ADJ
inlawrev-3369	217	83	law	law	NOUN
inlawrev-3369	217	84	,	,	PUNCT
inlawrev-3369	217	85	the	the	DET
inlawrev-3369	217	86	usual	usual	ADJ
inlawrev-3369	217	87	redemption	redemption	NOUN
inlawrev-3369	217	88	period	period	NOUN
inlawrev-3369	217	89	was	be	AUX
inlawrev-3369	217	90	one	one	NUM
inlawrev-3369	217	91	year	year	NOUN
inlawrev-3369	217	92	.	.	PUNCT
inlawrev-3369	218	1	the	the	DET
inlawrev-3369	218	2	shortened	shorten	VERB
inlawrev-3369	218	3	redemption	redemption	NOUN
inlawrev-3369	218	4	period	period	NOUN
inlawrev-3369	218	5	is	be	AUX
inlawrev-3369	218	6	intended	intend	VERB
inlawrev-3369	218	7	to	to	PART
inlawrev-3369	218	8	encourage	encourage	VERB
inlawrev-3369	218	9	taxpayers	taxpayer	NOUN
inlawrev-3369	218	10	to	to	PART
inlawrev-3369	218	11	pay	pay	VERB
inlawrev-3369	218	12	more	more	ADV
inlawrev-3369	218	13	expeditiously	expeditiously	ADV
inlawrev-3369	218	14	.	.	PUNCT
inlawrev-3369	219	1	the	the	DET
inlawrev-3369	219	2	new	new	ADJ
inlawrev-3369	219	3	law	law	NOUN
inlawrev-3369	219	4	grants	grant	VERB
inlawrev-3369	219	5	the	the	DET
inlawrev-3369	219	6	county	county	NOUN
inlawrev-3369	219	7	the	the	DET
inlawrev-3369	219	8	power	power	NOUN
inlawrev-3369	219	9	to	to	PART
inlawrev-3369	219	10	enter	enter	VERB
inlawrev-3369	219	11	the	the	DET
inlawrev-3369	219	12	property	property	NOUN
inlawrev-3369	219	13	in	in	ADP
inlawrev-3369	219	14	order	order	NOUN
inlawrev-3369	219	15	to	to	PART
inlawrev-3369	219	16	conduct	conduct	VERB
inlawrev-3369	219	17	environmental	environmental	ADJ
inlawrev-3369	219	18	investigations.^^	investigations.^^	NOUN
inlawrev-3369	219	19	the	the	DET
inlawrev-3369	219	20	proceeds	proceed	NOUN
inlawrev-3369	219	21	from	from	ADP
inlawrev-3369	219	22	the	the	DET
inlawrev-3369	219	23	sale	sale	NOUN
inlawrev-3369	219	24	of	of	ADP
inlawrev-3369	219	25	any	any	DET
inlawrev-3369	219	26	property	property	NOUN
inlawrev-3369	219	27	by	by	ADP
inlawrev-3369	219	28	the	the	DET
inlawrev-3369	219	29	city	city	NOUN
inlawrev-3369	219	30	are	be	AUX
inlawrev-3369	219	31	:	:	PUNCT
inlawrev-3369	219	32	first	first	ADV
inlawrev-3369	219	33	,	,	PUNCT
inlawrev-3369	219	34	to	to	PART
inlawrev-3369	219	35	be	be	AUX
inlawrev-3369	219	36	applied	apply	VERB
inlawrev-3369	219	37	against	against	ADP
inlawrev-3369	219	38	the	the	DET
inlawrev-3369	219	39	costs	cost	NOUN
inlawrev-3369	219	40	of	of	ADP
inlawrev-3369	219	41	the	the	DET
inlawrev-3369	219	42	salef^	salef^	NOUN
inlawrev-3369	219	43	second	second	NOUN
inlawrev-3369	219	44	,	,	PUNCT
inlawrev-3369	219	45	to	to	ADP
inlawrev-3369	219	46	the	the	DET
inlawrev-3369	219	47	payment	payment	NOUN
inlawrev-3369	219	48	of	of	ADP
inlawrev-3369	219	49	such	such	ADJ
inlawrev-3369	219	50	taxes	taxis	NOUN
inlawrev-3369	219	51	removed;^	removed;^	NOUN
inlawrev-3369	219	52	"	"	PUNCT
inlawrev-3369	219	53	*	*	PUNCT
inlawrev-3369	219	54	and	and	CCONJ
inlawrev-3369	219	55	third	third	ADJ
inlawrev-3369	219	56	,	,	PUNCT
inlawrev-3369	219	57	any	any	DET
inlawrev-3369	219	58	surplus	surplus	NOUN
inlawrev-3369	219	59	is	be	AUX
inlawrev-3369	219	60	to	to	PART
inlawrev-3369	219	61	be	be	AUX
inlawrev-3369	219	62	deposited	deposit	VERB
inlawrev-3369	219	63	in	in	ADP
inlawrev-3369	219	64	the	the	DET
inlawrev-3369	219	65	city	city	NOUN
inlawrev-3369	219	66	's	's	PART
inlawrev-3369	219	67	general	general	NOUN
inlawrev-3369	219	68	fund.^^	fund.^^	PUNCT
inlawrev-3369	219	69	the	the	DET
inlawrev-3369	219	70	fiscal	fiscal	ADJ
inlawrev-3369	219	71	body	body	NOUN
inlawrev-3369	219	72	,	,	PUNCT
inlawrev-3369	219	73	e.g.	e.g.	ADV
inlawrev-3369	219	74	,	,	PUNCT
inlawrev-3369	219	75	of	of	ADP
inlawrev-3369	219	76	gary	gary	PROPN
inlawrev-3369	219	77	,	,	PUNCT
inlawrev-3369	219	78	hammond	hammond	PROPN
inlawrev-3369	219	79	,	,	PUNCT
inlawrev-3369	219	80	and	and	CCONJ
inlawrev-3369	219	81	east	east	PROPN
inlawrev-3369	219	82	chicago	chicago	PROPN
inlawrev-3369	219	83	,	,	PUNCT
inlawrev-3369	219	84	must	must	AUX
inlawrev-3369	219	85	approve	approve	VERB
inlawrev-3369	219	86	sales	sale	NOUN
inlawrev-3369	219	87	of	of	ADP
inlawrev-3369	219	88	property	property	NOUN
inlawrev-3369	219	89	valued	value	VERB
inlawrev-3369	219	90	at	at	ADP
inlawrev-3369	219	91	$	$	SYM
inlawrev-3369	219	92	10,000	10,000	NUM
inlawrev-3369	219	93	or	or	CCONJ
inlawrev-3369	219	94	greater	great	ADJ
inlawrev-3369	219	95	,	,	PUNCT
inlawrev-3369	219	96	leases	lease	NOUN
inlawrev-3369	219	97	with	with	ADP
inlawrev-3369	219	98	annual	annual	ADJ
inlawrev-3369	219	99	payments	payment	NOUN
inlawrev-3369	219	100	of	of	ADP
inlawrev-3369	219	101	at	at	ADV
inlawrev-3369	219	102	least	least	ADV
inlawrev-3369	219	103	$	$	SYM
inlawrev-3369	219	104	5000	5000	NUM
inlawrev-3369	219	105	,	,	PUNCT
inlawrev-3369	219	106	transfers	transfer	NOUN
inlawrev-3369	219	107	of	of	ADP
inlawrev-3369	219	108	gift	gift	NOUN
inlawrev-3369	219	109	property	property	NOUN
inlawrev-3369	219	110	back	back	ADV
inlawrev-3369	219	111	to	to	ADP
inlawrev-3369	219	112	the	the	DET
inlawrev-3369	219	113	grantors	grantor	NOUN
inlawrev-3369	219	114	,	,	PUNCT
inlawrev-3369	219	115	and	and	CCONJ
inlawrev-3369	219	116	transfers	transfer	NOUN
inlawrev-3369	219	117	to	to	ADP
inlawrev-3369	219	118	a	a	DET
inlawrev-3369	219	119	neighborhood	neighborhood	NOUN
inlawrev-3369	219	120	development	development	NOUN
inlawrev-3369	219	121	corporation.^^	corporation.^^	NOUN
inlawrev-3369	219	122	in	in	ADP
inlawrev-3369	219	123	a	a	DET
inlawrev-3369	219	124	noncode	noncode	NOUN
inlawrev-3369	219	125	provision	provision	NOUN
inlawrev-3369	219	126	,	,	PUNCT
inlawrev-3369	219	127	the	the	DET
inlawrev-3369	219	128	new	new	ADJ
inlawrev-3369	219	129	law	law	NOUN
inlawrev-3369	219	130	allows	allow	VERB
inlawrev-3369	219	131	the	the	DET
inlawrev-3369	219	132	cities	city	NOUN
inlawrev-3369	219	133	,	,	PUNCT
inlawrev-3369	219	134	e.g.	e.g.	ADV
inlawrev-3369	219	135	,	,	PUNCT
inlawrev-3369	219	136	of	of	ADP
inlawrev-3369	219	137	gary	gary	PROPN
inlawrev-3369	219	138	,	,	PUNCT
inlawrev-3369	219	139	hammond	hammond	PROPN
inlawrev-3369	219	140	,	,	PUNCT
inlawrev-3369	219	141	and	and	CCONJ
inlawrev-3369	219	142	east	east	PROPN
inlawrev-3369	219	143	chicago	chicago	PROPN
inlawrev-3369	219	144	,	,	PUNCT
inlawrev-3369	219	145	to	to	PART
inlawrev-3369	219	146	conduct	conduct	VERB
inlawrev-3369	219	147	an	an	DET
inlawrev-3369	219	148	additional	additional	ADJ
inlawrev-3369	219	149	tax	tax	NOUN
inlawrev-3369	219	150	sale	sale	NOUN
inlawrev-3369	219	151	of	of	ADP
inlawrev-3369	219	152	properties	property	NOUN
inlawrev-3369	219	153	within	within	ADP
inlawrev-3369	219	154	the	the	DET
inlawrev-3369	219	155	city	city	NOUN
inlawrev-3369	219	156	's	's	PART
inlawrev-3369	219	157	jurisdiction	jurisdiction	NOUN
inlawrev-3369	219	158	on	on	ADP
inlawrev-3369	219	159	which	which	PRON
inlawrev-3369	219	160	at	at	ADP
inlawrev-3369	219	161	least	least	ADJ
inlawrev-3369	219	162	six	six	NUM
inlawrev-3369	219	163	property	property	NOUN
inlawrev-3369	219	164	tax	tax	NOUN
inlawrev-3369	219	165	installments	installment	NOUN
inlawrev-3369	219	166	are	be	AUX
inlawrev-3369	219	167	delinquent.^^	delinquent.^^	NOUN
inlawrev-3369	219	168	all	all	PRON
inlawrev-3369	219	169	of	of	ADP
inlawrev-3369	219	170	these	these	DET
inlawrev-3369	219	171	provisions	provision	NOUN
inlawrev-3369	219	172	are	be	AUX
inlawrev-3369	219	173	expected	expect	VERB
inlawrev-3369	219	174	to	to	PART
inlawrev-3369	219	175	help	help	VERB
inlawrev-3369	219	176	the	the	DET
inlawrev-3369	219	177	cities	city	NOUN
inlawrev-3369	219	178	,	,	PUNCT
inlawrev-3369	219	179	e.g.	e.g.	ADV
inlawrev-3369	219	180	,	,	PUNCT
inlawrev-3369	219	181	gary	gary	PROPN
inlawrev-3369	219	182	,	,	PUNCT
inlawrev-3369	219	183	hammond	hammond	PROPN
inlawrev-3369	219	184	,	,	PUNCT
inlawrev-3369	219	185	and	and	CCONJ
inlawrev-3369	219	186	east	east	PROPN
inlawrev-3369	219	187	chicago	chicago	PROPN
inlawrev-3369	219	188	and	and	CCONJ
inlawrev-3369	219	189	lake	lake	PROPN
inlawrev-3369	219	190	count\%	count\%	PROPN
inlawrev-3369	219	191	to	to	PART
inlawrev-3369	219	192	quickly	quickly	ADV
inlawrev-3369	219	193	sell	sell	VERB
inlawrev-3369	219	194	or	or	CCONJ
inlawrev-3369	219	195	otherwise	otherwise	ADV
inlawrev-3369	219	196	dispose	dispose	NOUN
inlawrev-3369	219	197	of	of	ADP
inlawrev-3369	219	198	real	real	ADJ
inlawrev-3369	219	199	property	property	NOUN
inlawrev-3369	219	200	on	on	ADP
inlawrev-3369	219	201	which	which	PRON
inlawrev-3369	219	202	there	there	PRON
inlawrev-3369	219	203	is	be	VERB
inlawrev-3369	219	204	a	a	DET
inlawrev-3369	219	205	property	property	NOUN
inlawrev-3369	219	206	tax	tax	NOUN
inlawrev-3369	219	207	delinquency	delinquency	NOUN
inlawrev-3369	219	208	.	.	PUNCT
inlawrev-3369	220	1	this	this	DET
inlawrev-3369	220	2	provision	provision	NOUN
inlawrev-3369	220	3	is	be	AUX
inlawrev-3369	220	4	intended	intend	VERB
inlawrev-3369	220	5	to	to	PART
inlawrev-3369	220	6	help	help	VERB
inlawrev-3369	220	7	get	get	VERB
inlawrev-3369	220	8	taxable	taxable	ADJ
inlawrev-3369	220	9	property	property	NOUN
inlawrev-3369	220	10	back	back	ADV
inlawrev-3369	220	11	onto	onto	ADP
inlawrev-3369	220	12	the	the	DET
inlawrev-3369	220	13	tax	tax	NOUN
inlawrev-3369	220	14	rolls	roll	NOUN
inlawrev-3369	220	15	sooner	soon	ADV
inlawrev-3369	220	16	and	and	CCONJ
inlawrev-3369	220	17	should	should	AUX
inlawrev-3369	220	18	reduce	reduce	VERB
inlawrev-3369	220	19	long	long	ADJ
inlawrev-3369	220	20	-	-	PUNCT
inlawrev-3369	220	21	term	term	NOUN
inlawrev-3369	220	22	collection	collection	NOUN
inlawrev-3369	220	23	expenses	expense	NOUN
inlawrev-3369	220	24	and	and	CCONJ
inlawrev-3369	220	25	increase	increase	VERB
inlawrev-3369	220	26	the	the	DET
inlawrev-3369	220	27	cash	cash	NOUN
inlawrev-3369	220	28	flow	flow	NOUN
inlawrev-3369	220	29	to	to	ADP
inlawrev-3369	220	30	the	the	DET
inlawrev-3369	220	31	cities	city	NOUN
inlawrev-3369	220	32	and	and	CCONJ
inlawrev-3369	220	33	county	county	NOUN
inlawrev-3369	220	34	.	.	PUNCT
inlawrev-3369	221	1	the	the	DET
inlawrev-3369	221	2	fact	fact	NOUN
inlawrev-3369	221	3	that	that	SCONJ
inlawrev-3369	221	4	the	the	DET
inlawrev-3369	221	5	cities	city	NOUN
inlawrev-3369	221	6	can	can	AUX
inlawrev-3369	221	7	take	take	VERB
inlawrev-3369	221	8	possession	possession	NOUN
inlawrev-3369	221	9	of	of	ADP
inlawrev-3369	221	10	the	the	DET
inlawrev-3369	221	11	property	property	NOUN
inlawrev-3369	221	12	may	may	AUX
inlawrev-3369	221	13	also	also	ADV
inlawrev-3369	221	14	encourage	encourage	VERB
inlawrev-3369	221	15	some	some	DET
inlawrev-3369	221	16	taxpayers	taxpayer	NOUN
inlawrev-3369	221	17	to	to	PART
inlawrev-3369	221	18	pay	pay	VERB
inlawrev-3369	221	19	in	in	ADP
inlawrev-3369	221	20	a	a	DET
inlawrev-3369	221	21	more	more	ADV
inlawrev-3369	221	22	timely	timely	ADJ
inlawrev-3369	221	23	fashion	fashion	NOUN
inlawrev-3369	221	24	.	.	PUNCT
inlawrev-3369	222	1	the	the	DET
inlawrev-3369	222	2	second	second	ADJ
inlawrev-3369	222	3	bilf^	bilf^	NOUN
inlawrev-3369	222	4	contained	contain	VERB
inlawrev-3369	222	5	two	two	NUM
inlawrev-3369	222	6	key	key	ADJ
inlawrev-3369	222	7	provisions	provision	NOUN
inlawrev-3369	222	8	.	.	PUNCT
inlawrev-3369	223	1	the	the	DET
inlawrev-3369	223	2	first	first	ADJ
inlawrev-3369	223	3	provision	provision	NOUN
inlawrev-3369	223	4	requires	require	VERB
inlawrev-3369	223	5	a	a	DET
inlawrev-3369	223	6	county	county	NOUN
inlawrev-3369	223	7	auditor	auditor	NOUN
inlawrev-3369	223	8	to	to	PART
inlawrev-3369	223	9	include	include	VERB
inlawrev-3369	223	10	the	the	DET
inlawrev-3369	223	11	name	name	NOUN
inlawrev-3369	223	12	of	of	ADP
inlawrev-3369	223	13	the	the	DET
inlawrev-3369	223	14	owner	owner	NOUN
inlawrev-3369	223	15	of	of	ADP
inlawrev-3369	223	16	a	a	DET
inlawrev-3369	223	17	tract	tract	NOUN
inlawrev-3369	223	18	of	of	ADP
inlawrev-3369	223	19	real	real	ADJ
inlawrev-3369	223	20	property	property	NOUN
inlawrev-3369	223	21	eligible	eligible	ADJ
inlawrev-3369	223	22	for	for	ADP
inlawrev-3369	223	23	sale	sale	NOUN
inlawrev-3369	223	24	at	at	ADP
inlawrev-3369	223	25	a	a	DET
inlawrev-3369	223	26	tax	tax	NOUN
inlawrev-3369	223	27	sale	sale	NOUN
inlawrev-3369	223	28	in	in	ADP
inlawrev-3369	223	29	the	the	DET
inlawrev-3369	223	30	notice	notice	NOUN
inlawrev-3369	223	31	of	of	ADP
inlawrev-3369	223	32	the	the	DET
inlawrev-3369	223	33	tax	tax	NOUN
inlawrev-3369	223	34	sale.^^	sale.^^	NOUN
inlawrev-3369	223	35	if	if	SCONJ
inlawrev-3369	223	36	the	the	DET
inlawrev-3369	223	37	property	property	NOUN
inlawrev-3369	223	38	is	be	AUX
inlawrev-3369	223	39	ovmed	ovme	VERB
inlawrev-3369	223	40	by	by	ADP
inlawrev-3369	223	41	more	more	ADJ
inlawrev-3369	223	42	than	than	ADP
inlawrev-3369	223	43	one	one	NUM
inlawrev-3369	223	44	individual	individual	NOUN
inlawrev-3369	223	45	,	,	PUNCT
inlawrev-3369	223	46	then	then	ADV
inlawrev-3369	223	47	the	the	DET
inlawrev-3369	223	48	name	name	NOUN
inlawrev-3369	223	49	of	of	ADP
inlawrev-3369	223	50	at	at	ADV
inlawrev-3369	223	51	least	least	ADV
inlawrev-3369	223	52	one	one	NUM
inlawrev-3369	223	53	owner	owner	NOUN
inlawrev-3369	223	54	must	must	AUX
inlawrev-3369	223	55	be	be	AUX
inlawrev-3369	223	56	included	include	VERB
inlawrev-3369	223	57	in	in	ADP
inlawrev-3369	223	58	the	the	DET
inlawrev-3369	223	59	notice	notice	NOUN
inlawrev-3369	223	60	of	of	ADP
inlawrev-3369	223	61	the	the	DET
inlawrev-3369	223	62	tax	tax	NOUN
inlawrev-3369	223	63	sale.^^	sale.^^	NOUN
inlawrev-3369	223	64	prior	prior	ADV
inlawrev-3369	223	65	to	to	ADP
inlawrev-3369	223	66	this	this	DET
inlawrev-3369	223	67	legislation	legislation	NOUN
inlawrev-3369	223	68	,	,	PUNCT
inlawrev-3369	223	69	when	when	SCONJ
inlawrev-3369	223	70	parcels	parcel	NOUN
inlawrev-3369	223	71	of	of	ADP
inlawrev-3369	223	72	real	real	ADJ
inlawrev-3369	223	73	property	property	NOUN
inlawrev-3369	223	74	went	go	VERB
inlawrev-3369	223	75	to	to	ADP
inlawrev-3369	223	76	tax	tax	NOUN
inlawrev-3369	223	77	sale	sale	NOUN
inlawrev-3369	223	78	,	,	PUNCT
inlawrev-3369	223	79	the	the	DET
inlawrev-3369	223	80	county	county	NOUN
inlawrev-3369	223	81	auditor	auditor	NOUN
inlawrev-3369	223	82	had	have	VERB
inlawrev-3369	223	83	to	to	PART
inlawrev-3369	223	84	prepare	prepare	VERB
inlawrev-3369	223	85	a	a	DET
inlawrev-3369	223	86	notice	notice	NOUN
inlawrev-3369	223	87	that	that	PRON
inlawrev-3369	223	88	included	include	VERB
inlawrev-3369	223	89	various	various	ADJ
inlawrev-3369	223	90	information	information	NOUN
inlawrev-3369	223	91	such	such	ADJ
inlawrev-3369	223	92	as	as	ADP
inlawrev-3369	223	93	a	a	DET
inlawrev-3369	223	94	list	list	NOUN
inlawrev-3369	223	95	of	of	ADP
inlawrev-3369	223	96	parcels	parcel	NOUN
inlawrev-3369	223	97	for	for	ADP
inlawrev-3369	223	98	sale	sale	NOUN
inlawrev-3369	223	99	,	,	PUNCT
inlawrev-3369	223	100	the	the	DET
inlawrev-3369	223	101	minimum	minimum	ADJ
inlawrev-3369	223	102	sale	sale	NOUN
inlawrev-3369	223	103	^.§6	^.§6	NOUN
inlawrev-3369	223	104	-	-	PUNCT
inlawrev-3369	223	105	1.1	1.1	NUM
inlawrev-3369	223	106	-25	-25	NOUN
inlawrev-3369	223	107	-	-	PUNCT
inlawrev-3369	223	108	4(e	4(e	NUM
inlawrev-3369	223	109	)	)	PUNCT
inlawrev-3369	223	110	(	(	PUNCT
inlawrev-3369	223	111	eff	eff	PROPN
inlawrev-3369	223	112	july	july	PROPN
inlawrev-3369	223	113	1	1	NUM
inlawrev-3369	223	114	,	,	PUNCT
inlawrev-3369	223	115	1	1	NUM
inlawrev-3369	223	116	998	998	NUM
inlawrev-3369	223	117	)	)	PUNCT
inlawrev-3369	223	118	.	.	PUNCT
inlawrev-3369	224	1	i	i	PRON
inlawrev-3369	224	2	69	69	NUM
inlawrev-3369	224	3	.	.	PUNCT
inlawrev-3369	225	1	i	i	PRON
inlawrev-3369	225	2	d.	d.	PROPN
inlawrev-3369	225	3	§	§	PROPN
inlawrev-3369	225	4	§	§	PROPN
inlawrev-3369	225	5	6	6	NUM
inlawrev-3369	225	6	-	-	PUNCT
inlawrev-3369	225	7	l.l-24	l.l-24	NOUN
inlawrev-3369	225	8	-	-	PUNCT
inlawrev-3369	225	9	6.6(b	6.6(b	NUM
inlawrev-3369	225	10	)	)	PUNCT
inlawrev-3369	225	11	,	,	PUNCT
inlawrev-3369	225	12	(	(	PUNCT
inlawrev-3369	225	13	c	c	X
inlawrev-3369	225	14	)	)	PUNCT
inlawrev-3369	225	15	(	(	PUNCT
inlawrev-3369	225	16	eff	eff	PROPN
inlawrev-3369	225	17	july	july	PROPN
inlawrev-3369	225	18	1	1	NUM
inlawrev-3369	225	19	,	,	PUNCT
inlawrev-3369	225	20	1998	1998	NUM
inlawrev-3369	225	21	)	)	PUNCT
inlawrev-3369	225	22	(	(	PUNCT
inlawrev-3369	225	23	expires	expire	VERB
inlawrev-3369	225	24	june	june	PROPN
inlawrev-3369	225	25	30	30	NUM
inlawrev-3369	225	26	,	,	PUNCT
inlawrev-3369	225	27	2001	2001	NUM
inlawrev-3369	225	28	)	)	PUNCT
inlawrev-3369	225	29	.	.	PUNCT
inlawrev-3369	226	1	70	70	X
inlawrev-3369	226	2	.	.	PUNCT
inlawrev-3369	227	1	i	i	PRON
inlawrev-3369	227	2	d.	d.	PROPN
inlawrev-3369	227	3	§	§	PROPN
inlawrev-3369	227	4	§	§	PROPN
inlawrev-3369	227	5	6	6	NUM
inlawrev-3369	227	6	-	-	PUNCT
inlawrev-3369	227	7	l.l-25	l.l-25	NOUN
inlawrev-3369	227	8	-	-	PUNCT
inlawrev-3369	227	9	4.2(b	4.2(b	NUM
inlawrev-3369	227	10	)	)	PUNCT
inlawrev-3369	227	11	,	,	PUNCT
inlawrev-3369	227	12	(	(	PUNCT
inlawrev-3369	227	13	c	c	X
inlawrev-3369	227	14	)	)	PUNCT
inlawrev-3369	227	15	(	(	PUNCT
inlawrev-3369	227	16	eff	eff	PROPN
inlawrev-3369	227	17	july	july	PROPN
inlawrev-3369	227	18	1	1	NUM
inlawrev-3369	227	19	,	,	PUNCT
inlawrev-3369	227	20	1998	1998	NUM
inlawrev-3369	227	21	)	)	PUNCT
inlawrev-3369	227	22	(	(	PUNCT
inlawrev-3369	227	23	expires	expire	VERB
inlawrev-3369	227	24	sept	sept	PROPN
inlawrev-3369	227	25	.	.	PROPN
inlawrev-3369	227	26	30	30	NUM
inlawrev-3369	227	27	,	,	PUNCT
inlawrev-3369	227	28	2001	2001	NUM
inlawrev-3369	227	29	)	)	PUNCT
inlawrev-3369	227	30	71	71	NUM
inlawrev-3369	227	31	.	.	PUNCT
inlawrev-3369	228	1	see	see	VERB
inlawrev-3369	228	2	72	72	NUM
inlawrev-3369	228	3	.	.	PUNCT
inlawrev-3369	229	1	see	see	VERB
inlawrev-3369	229	2	i	i	PROPN
inlawrev-3369	229	3	d	d	PROPN
inlawrev-3369	229	4	73	73	NUM
inlawrev-3369	229	5	.	.	PUNCT
inlawrev-3369	230	1	see	see	VERB
inlawrev-3369	231	1	i	i	PROPN
inlawrev-3369	231	2	d	d	PROPN
inlawrev-3369	231	3	§	§	PROPN
inlawrev-3369	231	4	6	6	NUM
inlawrev-3369	231	5	-	-	PUNCT
inlawrev-3369	231	6	l.l-25	l.l-25	NOUN
inlawrev-3369	231	7	-	-	NOUN
inlawrev-3369	231	8	9.5(b)(l	9.5(b)(l	NUM
inlawrev-3369	231	9	)	)	PUNCT
inlawrev-3369	231	10	(	(	PUNCT
inlawrev-3369	231	11	eff	eff	PROPN
inlawrev-3369	231	12	july	july	PROPN
inlawrev-3369	231	13	1	1	NUM
inlawrev-3369	231	14	,	,	PUNCT
inlawrev-3369	231	15	1998	1998	NUM
inlawrev-3369	231	16	)	)	PUNCT
inlawrev-3369	231	17	(	(	PUNCT
inlawrev-3369	231	18	expires	expire	VERB
inlawrev-3369	231	19	dec	dec	PROPN
inlawrev-3369	231	20	.	.	PROPN
inlawrev-3369	231	21	31	31	NUM
inlawrev-3369	231	22	,	,	PUNCT
inlawrev-3369	231	23	2001	2001	NUM
inlawrev-3369	231	24	)	)	PUNCT
inlawrev-3369	231	25	.	.	PUNCT
inlawrev-3369	232	1	74	74	X
inlawrev-3369	232	2	.	.	PUNCT
inlawrev-3369	233	1	see	see	VERB
inlawrev-3369	234	1	i	i	PROPN
inlawrev-3369	234	2	d	d	PROPN
inlawrev-3369	234	3	§	§	PROPN
inlawrev-3369	234	4	6	6	NUM
inlawrev-3369	234	5	-	-	PUNCT
inlawrev-3369	234	6	l.l-25	l.l-25	NOUN
inlawrev-3369	234	7	-	-	PUNCT
inlawrev-3369	234	8	9.5(b)(2	9.5(b)(2	NUM
inlawrev-3369	234	9	)	)	PUNCT
inlawrev-3369	234	10	.	.	PUNCT
inlawrev-3369	235	1	75	75	NUM
inlawrev-3369	235	2	.	.	PUNCT
inlawrev-3369	236	1	see	see	VERB
inlawrev-3369	236	2	i	i	PROPN
inlawrev-3369	236	3	d	d	PROPN
inlawrev-3369	236	4	§	§	PROPN
inlawrev-3369	236	5	6	6	NUM
inlawrev-3369	236	6	-	-	PUNCT
inlawrev-3369	236	7	l.l-25	l.l-25	NOUN
inlawrev-3369	236	8	-	-	PUNCT
inlawrev-3369	236	9	9.5(b)(3	9.5(b)(3	NOUN
inlawrev-3369	236	10	)	)	PUNCT
inlawrev-3369	236	11	.	.	PUNCT
inlawrev-3369	237	1	76	76	NUM
inlawrev-3369	237	2	.	.	PUNCT
inlawrev-3369	238	1	see	see	VERB
inlawrev-3369	238	2	i	i	PROPN
inlawrev-3369	238	3	d	d	PROPN
inlawrev-3369	238	4	§	§	PROPN
inlawrev-3369	238	5	§	§	PROPN
inlawrev-3369	238	6	36	36	NUM
inlawrev-3369	238	7	-	-	SYM
inlawrev-3369	238	8	1	1	NUM
inlawrev-3369	238	9	-	-	SYM
inlawrev-3369	238	10	1	1	NUM
inlawrev-3369	238	11	l-3.2(b)(l	l-3.2(b)(l	NOUN
inlawrev-3369	238	12	)	)	PUNCT
inlawrev-3369	238	13	to	to	ADP
inlawrev-3369	238	14	(	(	PUNCT
inlawrev-3369	238	15	3	3	X
inlawrev-3369	238	16	)	)	PUNCT
inlawrev-3369	238	17	(	(	PUNCT
inlawrev-3369	238	18	eff	eff	PROPN
inlawrev-3369	238	19	.	.	PROPN
inlawrev-3369	238	20	july	july	PROPN
inlawrev-3369	238	21	1	1	NUM
inlawrev-3369	238	22	,	,	PUNCT
inlawrev-3369	238	23	1998	1998	NUM
inlawrev-3369	238	24	)	)	PUNCT
inlawrev-3369	238	25	.	.	PUNCT
inlawrev-3369	239	1	77	77	NUM
inlawrev-3369	239	2	.	.	PUNCT
inlawrev-3369	240	1	h.r	h.r	PROPN
inlawrev-3369	240	2	.	.	PROPN
inlawrev-3369	240	3	1272	1272	NUM
inlawrev-3369	240	4	,	,	PUNCT
inlawrev-3369	240	5	1	1	NUM
inlawrev-3369	240	6	10th	10th	ADJ
inlawrev-3369	240	7	leg	leg	NOUN
inlawrev-3369	240	8	.	.	PUNCT
inlawrev-3369	240	9	,	,	PUNCT
inlawrev-3369	240	10	2d	2d	PROPN
inlawrev-3369	240	11	reg	reg	NOUN
inlawrev-3369	240	12	.	.	PUNCT
inlawrev-3369	241	1	sess	sess	PROPN
inlawrev-3369	241	2	.	.	PUNCT
inlawrev-3369	242	1	§	§	PROPN
inlawrev-3369	242	2	13	13	NUM
inlawrev-3369	242	3	(	(	PUNCT
inlawrev-3369	242	4	ind	ind	NOUN
inlawrev-3369	242	5	.	.	PUNCT
inlawrev-3369	242	6	1998	1998	NUM
inlawrev-3369	242	7	)	)	PUNCT
inlawrev-3369	242	8	(	(	PUNCT
inlawrev-3369	242	9	eff	eff	PROPN
inlawrev-3369	242	10	.	.	PUNCT
inlawrev-3369	242	11	mar	mar	PROPN
inlawrev-3369	242	12	.	.	PROPN
inlawrev-3369	242	13	13	13	NUM
inlawrev-3369	242	14	,	,	PUNCT
inlawrev-3369	242	15	1998	1998	NUM
inlawrev-3369	242	16	)	)	PUNCT
inlawrev-3369	242	17	(	(	PUNCT
inlawrev-3369	242	18	expires	expire	VERB
inlawrev-3369	242	19	jan	jan	PROPN
inlawrev-3369	242	20	2001	2001	NUM
inlawrev-3369	242	21	)	)	PUNCT
inlawrev-3369	242	22	.	.	PUNCT
inlawrev-3369	243	1	78	78	NUM
inlawrev-3369	243	2	.	.	PUNCT
inlawrev-3369	244	1	s.	s.	PROPN
inlawrev-3369	244	2	327	327	NUM
inlawrev-3369	244	3	,	,	PUNCT
inlawrev-3369	244	4	1	1	NUM
inlawrev-3369	244	5	10th	10th	ADJ
inlawrev-3369	244	6	leg	leg	NOUN
inlawrev-3369	244	7	.	.	PUNCT
inlawrev-3369	244	8	,	,	PUNCT
inlawrev-3369	244	9	2d	2d	PROPN
inlawrev-3369	244	10	reg	reg	NOUN
inlawrev-3369	244	11	.	.	PUNCT
inlawrev-3369	245	1	sess	sess	PROPN
inlawrev-3369	245	2	.	.	PUNCT
inlawrev-3369	246	1	(	(	PUNCT
inlawrev-3369	246	2	ind	ind	NOUN
inlawrev-3369	246	3	.	.	PUNCT
inlawrev-3369	246	4	1998	1998	NUM
inlawrev-3369	246	5	)	)	PUNCT
inlawrev-3369	246	6	.	.	PUNCT
inlawrev-3369	247	1	79	79	NUM
inlawrev-3369	247	2	.	.	PUNCT
inlawrev-3369	248	1	ind	ind	PROPN
inlawrev-3369	248	2	.	.	PUNCT
inlawrev-3369	249	1	code	code	PROPN
inlawrev-3369	249	2	§	§	PROPN
inlawrev-3369	249	3	6	6	NUM
inlawrev-3369	249	4	-	-	PUNCT
inlawrev-3369	249	5	l.l-24	l.l-24	NOUN
inlawrev-3369	249	6	-	-	PUNCT
inlawrev-3369	249	7	2(a)(6)(a	2(a)(6)(a	NUM
inlawrev-3369	249	8	)	)	PUNCT
inlawrev-3369	249	9	(	(	PUNCT
inlawrev-3369	249	10	1998	1998	NUM
inlawrev-3369	249	11	)	)	PUNCT
inlawrev-3369	249	12	(	(	PUNCT
inlawrev-3369	249	13	eff	eff	PROPN
inlawrev-3369	249	14	july	july	PROPN
inlawrev-3369	249	15	1	1	NUM
inlawrev-3369	249	16	,	,	PUNCT
inlawrev-3369	249	17	1998	1998	NUM
inlawrev-3369	249	18	)	)	PUNCT
inlawrev-3369	249	19	.	.	PUNCT
inlawrev-3369	250	1	80	80	NUM
inlawrev-3369	250	2	.	.	PUNCT
inlawrev-3369	251	1	see	see	VERB
inlawrev-3369	252	1	i	i	PROPN
inlawrev-3369	252	2	d	d	PROPN
inlawrev-3369	252	3	§	§	PROPN
inlawrev-3369	252	4	6	6	NUM
inlawrev-3369	252	5	-	-	SYM
inlawrev-3369	252	6	1	1	NUM
inlawrev-3369	252	7	.	.	PUNCT
inlawrev-3369	252	8	l-24	l-24	NOUN
inlawrev-3369	252	9	-	-	PUNCT
inlawrev-3369	252	10	2(a)(6)(b	2(a)(6)(b	NUM
inlawrev-3369	252	11	)	)	PUNCT
inlawrev-3369	252	12	.	.	PUNCT
inlawrev-3369	253	1	1010	1010	NUM
inlawrev-3369	253	2	indiana	indiana	PROPN
inlawrev-3369	253	3	law	law	PROPN
inlawrev-3369	253	4	review	review	NOUN
inlawrev-3369	254	1	[	[	X
inlawrev-3369	254	2	vol	vol	NOUN
inlawrev-3369	254	3	.	.	PUNCT
inlawrev-3369	255	1	32	32	NUM
inlawrev-3369	255	2	:	:	SYM
inlawrev-3369	255	3	1	1	NUM
inlawrev-3369	255	4	003	003	NUM
inlawrev-3369	255	5	price	price	NOUN
inlawrev-3369	255	6	,	,	PUNCT
inlawrev-3369	255	7	and	and	CCONJ
inlawrev-3369	255	8	information	information	NOUN
inlawrev-3369	255	9	regarding	regard	VERB
inlawrev-3369	255	10	redeeming	redeem	VERB
inlawrev-3369	255	11	the	the	DET
inlawrev-3369	255	12	property	property	NOUN
inlawrev-3369	255	13	,	,	PUNCT
inlawrev-3369	255	14	but	but	CCONJ
inlawrev-3369	255	15	not	not	PART
inlawrev-3369	255	16	the	the	DET
inlawrev-3369	255	17	name	name	NOUN
inlawrev-3369	255	18	of	of	ADP
inlawrev-3369	255	19	the	the	DET
inlawrev-3369	255	20	owner	owner	NOUN
inlawrev-3369	255	21	of	of	ADP
inlawrev-3369	255	22	the	the	DET
inlawrev-3369	255	23	property.*^	property.*^	PROPN
inlawrev-3369	255	24	most	most	ADJ
inlawrev-3369	255	25	counties	county	NOUN
inlawrev-3369	255	26	already	already	ADV
inlawrev-3369	255	27	include	include	VERB
inlawrev-3369	255	28	the	the	DET
inlawrev-3369	255	29	property	property	NOUN
inlawrev-3369	255	30	owner	owner	NOUN
inlawrev-3369	255	31	's	's	PART
inlawrev-3369	255	32	name	name	NOUN
inlawrev-3369	255	33	in	in	ADP
inlawrev-3369	255	34	the	the	DET
inlawrev-3369	255	35	tax	tax	NOUN
inlawrev-3369	255	36	sale	sale	NOUN
inlawrev-3369	255	37	notice	notice	NOUN
inlawrev-3369	255	38	,	,	PUNCT
inlawrev-3369	255	39	but	but	CCONJ
inlawrev-3369	255	40	for	for	ADP
inlawrev-3369	255	41	those	those	DET
inlawrev-3369	255	42	counties	county	NOUN
inlawrev-3369	255	43	that	that	PRON
inlawrev-3369	255	44	do	do	VERB
inlawrev-3369	255	45	not	not	PART
inlawrev-3369	255	46	,	,	PUNCT
inlawrev-3369	255	47	the	the	DET
inlawrev-3369	255	48	county	county	NOUN
inlawrev-3369	255	49	is	be	AUX
inlawrev-3369	255	50	now	now	ADV
inlawrev-3369	255	51	required	require	VERB
inlawrev-3369	255	52	to	to	PART
inlawrev-3369	255	53	include	include	VERB
inlawrev-3369	255	54	such	such	ADJ
inlawrev-3369	255	55	information	information	NOUN
inlawrev-3369	255	56	in	in	ADP
inlawrev-3369	255	57	the	the	DET
inlawrev-3369	255	58	notice	notice	NOUN
inlawrev-3369	255	59	.	.	PUNCT
inlawrev-3369	256	1	the	the	DET
inlawrev-3369	256	2	second	second	ADJ
inlawrev-3369	256	3	provision	provision	NOUN
inlawrev-3369	256	4	requires	require	VERB
inlawrev-3369	256	5	the	the	DET
inlawrev-3369	256	6	county	county	NOUN
inlawrev-3369	256	7	auditor	auditor	NOUN
inlawrev-3369	256	8	to	to	PART
inlawrev-3369	256	9	mail	mail	VERB
inlawrev-3369	256	10	a	a	DET
inlawrev-3369	256	11	copy	copy	NOUN
inlawrev-3369	256	12	of	of	ADP
inlawrev-3369	256	13	a	a	DET
inlawrev-3369	256	14	tax	tax	NOUN
inlawrev-3369	256	15	sale	sale	NOUN
inlawrev-3369	256	16	notice	notice	NOUN
inlawrev-3369	256	17	by	by	ADP
inlawrev-3369	256	18	certified	certified	ADJ
inlawrev-3369	256	19	mail	mail	NOUN
inlawrev-3369	256	20	,	,	PUNCT
inlawrev-3369	256	21	return	return	VERB
inlawrev-3369	256	22	receipt	receipt	NOUN
inlawrev-3369	256	23	requested	request	VERB
inlawrev-3369	256	24	,	,	PUNCT
inlawrev-3369	256	25	to	to	ADP
inlawrev-3369	256	26	a	a	DET
inlawrev-3369	256	27	mortgagee	mortgagee	NOUN
inlawrev-3369	256	28	who	who	PRON
inlawrev-3369	256	29	requests	request	VERB
inlawrev-3369	256	30	by	by	ADP
inlawrev-3369	256	31	certified	certified	ADJ
inlawrev-3369	256	32	mail	mail	NOUN
inlawrev-3369	256	33	a	a	DET
inlawrev-3369	256	34	copy	copy	NOUN
inlawrev-3369	256	35	of	of	ADP
inlawrev-3369	256	36	the	the	PRON
inlawrev-3369	256	37	notice.^^	notice.^^	NUM
inlawrev-3369	256	38	prior	prior	ADV
inlawrev-3369	256	39	to	to	ADP
inlawrev-3369	256	40	the	the	DET
inlawrev-3369	256	41	new	new	ADJ
inlawrev-3369	256	42	law	law	NOUN
inlawrev-3369	256	43	,	,	PUNCT
inlawrev-3369	256	44	the	the	DET
inlawrev-3369	256	45	county	county	NOUN
inlawrev-3369	256	46	auditor	auditor	NOUN
inlawrev-3369	256	47	was	be	AUX
inlawrev-3369	256	48	required	require	VERB
inlawrev-3369	256	49	to	to	PART
inlawrev-3369	256	50	mail	mail	VERB
inlawrev-3369	256	51	a	a	DET
inlawrev-3369	256	52	copy	copy	NOUN
inlawrev-3369	256	53	of	of	ADP
inlawrev-3369	256	54	a	a	DET
inlawrev-3369	256	55	tax	tax	NOUN
inlawrev-3369	256	56	sale	sale	NOUN
inlawrev-3369	256	57	notice	notice	NOUN
inlawrev-3369	256	58	to	to	ADP
inlawrev-3369	256	59	a	a	DET
inlawrev-3369	256	60	requesting	request	VERB
inlawrev-3369	256	61	mortgagee	mortgagee	NOUN
inlawrev-3369	256	62	by	by	ADP
inlawrev-3369	256	63	certified	certified	ADJ
inlawrev-3369	256	64	mail	mail	NOUN
inlawrev-3369	256	65	.	.	PUNCT
inlawrev-3369	257	1	now	now	ADV
inlawrev-3369	257	2	,	,	PUNCT
inlawrev-3369	257	3	the	the	DET
inlawrev-3369	257	4	county	county	NOUN
inlawrev-3369	257	5	auditor	auditor	NOUN
inlawrev-3369	257	6	must	must	AUX
inlawrev-3369	257	7	mail	mail	VERB
inlawrev-3369	257	8	such	such	ADJ
inlawrev-3369	257	9	notice	notice	NOUN
inlawrev-3369	257	10	by	by	ADP
inlawrev-3369	257	11	certified	certified	ADJ
inlawrev-3369	257	12	mail	mail	NOUN
inlawrev-3369	257	13	,	,	PUNCT
inlawrev-3369	257	14	return	return	VERB
inlawrev-3369	257	15	receipt	receipt	NOUN
inlawrev-3369	257	16	requested.^^	requested.^^	PUNCT
inlawrev-3369	258	1	the	the	DET
inlawrev-3369	258	2	third	third	ADJ
inlawrev-3369	258	3	new	new	ADJ
inlawrev-3369	258	4	law^"^	law^"^	PROPN
inlawrev-3369	258	5	enacted	enact	VERB
inlawrev-3369	258	6	by	by	ADP
inlawrev-3369	258	7	the	the	DET
inlawrev-3369	258	8	general	general	ADJ
inlawrev-3369	258	9	assembly	assembly	NOUN
inlawrev-3369	258	10	relating	relate	VERB
inlawrev-3369	258	11	to	to	ADP
inlawrev-3369	258	12	property	property	NOUN
inlawrev-3369	258	13	taxes	taxis	NOUN
inlawrev-3369	258	14	has	have	VERB
inlawrev-3369	258	15	five	five	NUM
inlawrev-3369	258	16	important	important	ADJ
inlawrev-3369	258	17	provisions	provision	NOUN
inlawrev-3369	258	18	.	.	PUNCT
inlawrev-3369	259	1	the	the	DET
inlawrev-3369	259	2	first	first	ADJ
inlawrev-3369	259	3	provision	provision	NOUN
inlawrev-3369	259	4	requires	require	VERB
inlawrev-3369	259	5	a	a	DET
inlawrev-3369	259	6	county	county	NOUN
inlawrev-3369	259	7	to	to	PART
inlawrev-3369	259	8	notify	notify	VERB
inlawrev-3369	259	9	a	a	DET
inlawrev-3369	259	10	taxpayer	taxpayer	NOUN
inlawrev-3369	259	11	,	,	PUNCT
inlawrev-3369	259	12	by	by	ADP
inlawrev-3369	259	13	mail	mail	NOUN
inlawrev-3369	259	14	,	,	PUNCT
inlawrev-3369	259	15	at	at	ADP
inlawrev-3369	259	16	the	the	DET
inlawrev-3369	259	17	taxpayer	taxpayer	NOUN
inlawrev-3369	259	18	's	's	PART
inlawrev-3369	259	19	last	last	ADJ
inlawrev-3369	259	20	known	know	VERB
inlawrev-3369	259	21	address	address	NOUN
inlawrev-3369	259	22	,	,	PUNCT
inlawrev-3369	259	23	that	that	SCONJ
inlawrev-3369	259	24	the	the	DET
inlawrev-3369	259	25	taxpayer	taxpayer	NOUN
inlawrev-3369	259	26	overpaid	overpay	VERB
inlawrev-3369	259	27	taxes	taxis	NOUN
inlawrev-3369	259	28	before	before	SCONJ
inlawrev-3369	259	29	the	the	DET
inlawrev-3369	259	30	excess	excess	ADJ
inlawrev-3369	259	31	tax	tax	NOUN
inlawrev-3369	259	32	payment	payment	NOUN
inlawrev-3369	259	33	may	may	AUX
inlawrev-3369	259	34	be	be	AUX
inlawrev-3369	259	35	transferred	transfer	VERB
inlawrev-3369	259	36	to	to	ADP
inlawrev-3369	259	37	the	the	DET
inlawrev-3369	259	38	county	county	NOUN
inlawrev-3369	259	39	general	general	NOUN
inlawrev-3369	259	40	fund.^^	fund.^^	PUNCT
inlawrev-3369	259	41	prior	prior	ADV
inlawrev-3369	259	42	to	to	ADP
inlawrev-3369	259	43	this	this	DET
inlawrev-3369	259	44	new	new	ADJ
inlawrev-3369	259	45	law	law	NOUN
inlawrev-3369	259	46	,	,	PUNCT
inlawrev-3369	259	47	if	if	SCONJ
inlawrev-3369	259	48	a	a	DET
inlawrev-3369	259	49	taxpayer	taxpayer	NOUN
inlawrev-3369	259	50	overpaid	overpay	VERB
inlawrev-3369	259	51	a	a	DET
inlawrev-3369	259	52	local	local	ADJ
inlawrev-3369	259	53	tax	tax	NOUN
inlawrev-3369	259	54	or	or	CCONJ
inlawrev-3369	259	55	special	special	ADJ
inlawrev-3369	259	56	assessment	assessment	NOUN
inlawrev-3369	259	57	,	,	PUNCT
inlawrev-3369	259	58	the	the	DET
inlawrev-3369	259	59	taxpayer	taxpayer	NOUN
inlawrev-3369	259	60	could	could	AUX
inlawrev-3369	259	61	file	file	VERB
inlawrev-3369	259	62	a	a	DET
inlawrev-3369	259	63	claim	claim	NOUN
inlawrev-3369	259	64	for	for	ADP
inlawrev-3369	259	65	refund	refund	NOUN
inlawrev-3369	259	66	within	within	ADP
inlawrev-3369	259	67	three	three	NUM
inlawrev-3369	259	68	years	year	NOUN
inlawrev-3369	259	69	after	after	ADP
inlawrev-3369	259	70	november	november	PROPN
inlawrev-3369	259	71	tenth	tenth	NOUN
inlawrev-3369	259	72	ofdie	ofdie	NOUN
inlawrev-3369	259	73	year	year	NOUN
inlawrev-3369	259	74	during	during	ADP
inlawrev-3369	259	75	which	which	PRON
inlawrev-3369	259	76	the	the	DET
inlawrev-3369	259	77	payment	payment	NOUN
inlawrev-3369	259	78	was	be	AUX
inlawrev-3369	259	79	made.*^	made.*^	PROPN
inlawrev-3369	259	80	the	the	DET
inlawrev-3369	259	81	new	new	ADJ
inlawrev-3369	259	82	law	law	NOUN
inlawrev-3369	259	83	requires	require	VERB
inlawrev-3369	259	84	a	a	DET
inlawrev-3369	259	85	county	county	NOUN
inlawrev-3369	259	86	treasurer	treasurer	NOUN
inlawrev-3369	259	87	to	to	PART
inlawrev-3369	259	88	give	give	VERB
inlawrev-3369	259	89	written	write	VERB
inlawrev-3369	259	90	notice	notice	NOUN
inlawrev-3369	259	91	to	to	ADP
inlawrev-3369	259	92	taxpayers	taxpayer	NOUN
inlawrev-3369	259	93	who	who	PRON
inlawrev-3369	259	94	made	make	VERB
inlawrev-3369	259	95	overpayments	overpayment	NOUN
inlawrev-3369	259	96	ofmore	ofmore	VERB
inlawrev-3369	259	97	than	than	ADP
inlawrev-3369	259	98	$	$	SYM
inlawrev-3369	259	99	5.00.*^	5.00.*^	NUM
inlawrev-3369	259	100	the	the	DET
inlawrev-3369	259	101	notice	notice	NOUN
inlawrev-3369	259	102	must	must	AUX
inlawrev-3369	259	103	include	include	VERB
inlawrev-3369	259	104	all	all	DET
inlawrev-3369	259	105	ofthe	ofthe	NOUN
inlawrev-3369	259	106	following	follow	VERB
inlawrev-3369	259	107	:	:	PUNCT
inlawrev-3369	259	108	a	a	DET
inlawrev-3369	259	109	statement	statement	NOUN
inlawrev-3369	259	110	that	that	SCONJ
inlawrev-3369	259	111	the	the	DET
inlawrev-3369	259	112	taxpayer	taxpayer	NOUN
inlawrev-3369	259	113	may	may	AUX
inlawrev-3369	259	114	be	be	AUX
inlawrev-3369	259	115	entitled	entitle	VERB
inlawrev-3369	259	116	to	to	ADP
inlawrev-3369	259	117	a	a	DET
inlawrev-3369	259	118	refund	refund	NOUN
inlawrev-3369	259	119	because	because	SCONJ
inlawrev-3369	259	120	of	of	ADP
inlawrev-3369	259	121	an	an	DET
inlawrev-3369	259	122	overpayment;^^	overpayment;^^	NOUN
inlawrev-3369	259	123	the	the	DET
inlawrev-3369	259	124	amount	amount	NOUN
inlawrev-3369	259	125	of	of	ADP
inlawrev-3369	259	126	the	the	DET
inlawrev-3369	259	127	reftind;^^	reftind;^^	NOUN
inlawrev-3369	259	128	instructions	instruction	NOUN
inlawrev-3369	259	129	for	for	ADP
inlawrev-3369	259	130	claiming	claim	VERB
inlawrev-3369	259	131	the	the	DET
inlawrev-3369	259	132	refund;^	refund;^	PRON
inlawrev-3369	259	133	the	the	DET
inlawrev-3369	259	134	date	date	NOUN
inlawrev-3369	259	135	on	on	ADP
inlawrev-3369	259	136	or	or	CCONJ
inlawrev-3369	259	137	before	before	ADP
inlawrev-3369	259	138	which	which	PRON
inlawrev-3369	259	139	the	the	DET
inlawrev-3369	259	140	refund	refund	NOUN
inlawrev-3369	259	141	must	must	AUX
inlawrev-3369	259	142	be	be	AUX
inlawrev-3369	259	143	claimed;^^	claimed;^^	NOUN
inlawrev-3369	259	144	and	and	CCONJ
inlawrev-3369	259	145	,	,	PUNCT
inlawrev-3369	259	146	a	a	DET
inlawrev-3369	259	147	statement	statement	NOUN
inlawrev-3369	259	148	that	that	SCONJ
inlawrev-3369	259	149	the	the	DET
inlawrev-3369	259	150	refund	refund	NOUN
inlawrev-3369	259	151	will	will	AUX
inlawrev-3369	259	152	be	be	AUX
inlawrev-3369	259	153	reduced	reduce	VERB
inlawrev-3369	259	154	by	by	ADP
inlawrev-3369	259	155	any	any	DET
inlawrev-3369	259	156	amount	amount	NOUN
inlawrev-3369	259	157	which	which	PRON
inlawrev-3369	259	158	is	be	AUX
inlawrev-3369	259	159	applied	apply	VERB
inlawrev-3369	259	160	to	to	ADP
inlawrev-3369	259	161	property	property	NOUN
inlawrev-3369	259	162	taxes	taxis	NOUN
inlawrev-3369	259	163	which	which	PRON
inlawrev-3369	259	164	are	be	AUX
inlawrev-3369	259	165	delinquent.^^	delinquent.^^	VERB
inlawrev-3369	260	1	the	the	DET
inlawrev-3369	260	2	notice	notice	NOUN
inlawrev-3369	260	3	is	be	AUX
inlawrev-3369	260	4	intended	intend	VERB
inlawrev-3369	260	5	to	to	PART
inlawrev-3369	260	6	increase	increase	VERB
inlawrev-3369	260	7	the	the	DET
inlawrev-3369	260	8	likelihood	likelihood	NOUN
inlawrev-3369	260	9	that	that	SCONJ
inlawrev-3369	260	10	a	a	DET
inlawrev-3369	260	11	taxpayer	taxpayer	NOUN
inlawrev-3369	260	12	will	will	AUX
inlawrev-3369	260	13	file	file	VERB
inlawrev-3369	260	14	a	a	DET
inlawrev-3369	260	15	claim	claim	NOUN
inlawrev-3369	260	16	for	for	ADP
inlawrev-3369	260	17	refund	refund	NOUN
inlawrev-3369	260	18	for	for	ADP
inlawrev-3369	260	19	an	an	DET
inlawrev-3369	260	20	overpayment	overpayment	NOUN
inlawrev-3369	260	21	of	of	ADP
inlawrev-3369	260	22	taxes	taxis	NOUN
inlawrev-3369	260	23	.	.	PUNCT
inlawrev-3369	261	1	the	the	DET
inlawrev-3369	261	2	second	second	ADJ
inlawrev-3369	261	3	provision	provision	NOUN
inlawrev-3369	261	4	provides	provide	VERB
inlawrev-3369	261	5	that	that	SCONJ
inlawrev-3369	261	6	,	,	PUNCT
inlawrev-3369	261	7	before	before	SCONJ
inlawrev-3369	261	8	an	an	DET
inlawrev-3369	261	9	owner	owner	NOUN
inlawrev-3369	261	10	records	record	VERB
inlawrev-3369	261	11	a	a	DET
inlawrev-3369	261	12	transfer	transfer	NOUN
inlawrev-3369	261	13	of	of	ADP
inlawrev-3369	261	14	ownership	ownership	NOUN
inlawrev-3369	261	15	for	for	ADP
inlawrev-3369	261	16	a	a	DET
inlawrev-3369	261	17	property	property	NOUN
inlawrev-3369	261	18	interest	interest	NOUN
inlawrev-3369	261	19	that	that	PRON
inlawrev-3369	261	20	is	be	AUX
inlawrev-3369	261	21	created	create	VERB
inlawrev-3369	261	22	from	from	ADP
inlawrev-3369	261	23	a	a	DET
inlawrev-3369	261	24	larger	large	ADJ
inlawrev-3369	261	25	existing	exist	VERB
inlawrev-3369	261	26	parcel	parcel	NOUN
inlawrev-3369	261	27	or	or	CCONJ
inlawrev-3369	261	28	a	a	DET
inlawrev-3369	261	29	combination	combination	NOUN
inlawrev-3369	261	30	of	of	ADP
inlawrev-3369	261	31	smaller	small	ADJ
inlawrev-3369	261	32	existing	exist	VERB
inlawrev-3369	261	33	parcels	parcel	NOUN
inlawrev-3369	261	34	,	,	PUNCT
inlawrev-3369	261	35	the	the	DET
inlawrev-3369	261	36	owner	owner	NOUN
inlawrev-3369	261	37	is	be	AUX
inlawrev-3369	261	38	required	require	VERB
inlawrev-3369	261	39	to	to	PART
inlawrev-3369	261	40	pay	pay	VERB
inlawrev-3369	261	41	the	the	DET
inlawrev-3369	261	42	property	property	NOUN
inlawrev-3369	261	43	taxes	taxis	NOUN
inlawrev-3369	261	44	for	for	ADP
inlawrev-3369	261	45	which	which	PRON
inlawrev-3369	261	46	the	the	DET
inlawrev-3369	261	47	due	due	ADJ
inlawrev-3369	261	48	date	date	NOUN
inlawrev-3369	261	49	has	have	AUX
inlawrev-3369	261	50	passed	pass	VERB
inlawrev-3369	261	51	before	before	SCONJ
inlawrev-3369	261	52	the	the	DET
inlawrev-3369	261	53	county	county	NOUN
inlawrev-3369	261	54	auditor	auditor	NOUN
inlawrev-3369	261	55	may	may	AUX
inlawrev-3369	261	56	transfer	transfer	VERB
inlawrev-3369	261	57	the	the	DET
inlawrev-3369	261	58	property	property	NOUN
inlawrev-3369	261	59	on	on	ADP
inlawrev-3369	261	60	the	the	DET
inlawrev-3369	261	61	last	last	ADJ
inlawrev-3369	261	62	assessment	assessment	NOUN
inlawrev-3369	261	63	list	list	NOUN
inlawrev-3369	261	64	or	or	CCONJ
inlawrev-3369	261	65	apportion	apportion	VERB
inlawrev-3369	261	66	the	the	DET
inlawrev-3369	261	67	assessed	assess	VERB
inlawrev-3369	261	68	value	value	NOUN
inlawrev-3369	261	69	ofthe	ofthe	NOUN
inlawrev-3369	261	70	property.^^	property.^^	NOUN
inlawrev-3369	261	71	prior	prior	ADV
inlawrev-3369	261	72	to	to	ADP
inlawrev-3369	261	73	this	this	DET
inlawrev-3369	261	74	provision	provision	NOUN
inlawrev-3369	261	75	,	,	PUNCT
inlawrev-3369	261	76	before	before	SCONJ
inlawrev-3369	261	77	an	an	DET
inlawrev-3369	261	78	owner	owner	NOUN
inlawrev-3369	261	79	could	could	AUX
inlawrev-3369	261	80	record	record	VERB
inlawrev-3369	261	81	a	a	DET
inlawrev-3369	261	82	transfer	transfer	NOUN
inlawrev-3369	261	83	of	of	ADP
inlawrev-3369	261	84	ownership	ownership	NOUN
inlawrev-3369	261	85	for	for	ADP
inlawrev-3369	261	86	such	such	DET
inlawrev-3369	261	87	a	a	DET
inlawrev-3369	261	88	parcel	parcel	NOUN
inlawrev-3369	261	89	of	of	ADP
inlawrev-3369	261	90	property	property	NOUN
inlawrev-3369	261	91	,	,	PUNCT
inlawrev-3369	261	92	the	the	DET
inlawrev-3369	261	93	owner	owner	NOUN
inlawrev-3369	261	94	was	be	AUX
inlawrev-3369	261	95	required	require	VERB
inlawrev-3369	261	96	to	to	PART
inlawrev-3369	261	97	pay	pay	VERB
inlawrev-3369	261	98	all	all	DET
inlawrev-3369	261	99	81	81	NUM
inlawrev-3369	261	100	.	.	PUNCT
inlawrev-3369	262	1	see	see	VERB
inlawrev-3369	262	2	i	i	PRON
inlawrev-3369	262	3	d.	d.	PROPN
inlawrev-3369	262	4	§	§	PROPN
inlawrev-3369	262	5	6	6	NUM
inlawrev-3369	262	6	-	-	SYM
inlawrev-3369	262	7	1.1	1.1	NUM
inlawrev-3369	262	8	-24	-24	NOUN
inlawrev-3369	262	9	-	-	PUNCT
inlawrev-3369	262	10	2(a	2(a	NUM
inlawrev-3369	262	11	)	)	PUNCT
inlawrev-3369	262	12	.	.	PUNCT
inlawrev-3369	263	1	82	82	NUM
inlawrev-3369	263	2	.	.	PUNCT
inlawrev-3369	264	1	i	i	PRON
inlawrev-3369	264	2	d.	d.	PROPN
inlawrev-3369	264	3	§	§	PROPN
inlawrev-3369	264	4	6	6	NUM
inlawrev-3369	264	5	-	-	PUNCT
inlawrev-3369	264	6	l.l-24	l.l-24	NOUN
inlawrev-3369	264	7	-	-	PUNCT
inlawrev-3369	264	8	3(b	3(b	NUM
inlawrev-3369	264	9	)	)	PUNCT
inlawrev-3369	264	10	(	(	PUNCT
inlawrev-3369	264	11	eff	eff	PROPN
inlawrev-3369	264	12	.	.	PROPN
inlawrev-3369	264	13	july	july	PROPN
inlawrev-3369	264	14	1	1	NUM
inlawrev-3369	264	15	,	,	PUNCT
inlawrev-3369	264	16	1998	1998	NUM
inlawrev-3369	264	17	)	)	PUNCT
inlawrev-3369	264	18	.	.	PUNCT
inlawrev-3369	265	1	83	83	NUM
inlawrev-3369	265	2	.	.	PUNCT
inlawrev-3369	266	1	see	see	VERB
inlawrev-3369	266	2	i	i	PRON
inlawrev-3369	266	3	d.	d.	PROPN
inlawrev-3369	266	4	84	84	NUM
inlawrev-3369	266	5	.	.	PUNCT
inlawrev-3369	267	1	h.r	h.r	PROPN
inlawrev-3369	267	2	.	.	PROPN
inlawrev-3369	267	3	1002	1002	NUM
inlawrev-3369	267	4	,	,	PUNCT
inlawrev-3369	267	5	1	1	NUM
inlawrev-3369	267	6	10th	10th	ADJ
inlawrev-3369	267	7	leg	leg	NOUN
inlawrev-3369	267	8	.	.	PUNCT
inlawrev-3369	267	9	,	,	PUNCT
inlawrev-3369	267	10	2d	2d	PROPN
inlawrev-3369	267	11	reg	reg	NOUN
inlawrev-3369	267	12	.	.	PUNCT
inlawrev-3369	268	1	sess	sess	PROPN
inlawrev-3369	268	2	.	.	PUNCT
inlawrev-3369	269	1	(	(	PUNCT
inlawrev-3369	269	2	ind	ind	NOUN
inlawrev-3369	269	3	.	.	PUNCT
inlawrev-3369	269	4	1998	1998	NUM
inlawrev-3369	269	5	)	)	PUNCT
inlawrev-3369	269	6	.	.	PUNCT
inlawrev-3369	270	1	85	85	NUM
inlawrev-3369	270	2	.	.	PUNCT
inlawrev-3369	271	1	ind	ind	PROPN
inlawrev-3369	271	2	.	.	PUNCT
inlawrev-3369	272	1	code	code	PROPN
inlawrev-3369	272	2	§	§	PROPN
inlawrev-3369	272	3	6	6	NUM
inlawrev-3369	272	4	-	-	PUNCT
inlawrev-3369	272	5	l.l-26	l.l-26	PRON
inlawrev-3369	272	6	-	-	PUNCT
inlawrev-3369	272	7	6(d	6(d	NUM
inlawrev-3369	272	8	)	)	PUNCT
inlawrev-3369	272	9	(	(	PUNCT
inlawrev-3369	272	10	1998	1998	NUM
inlawrev-3369	272	11	)	)	PUNCT
inlawrev-3369	272	12	(	(	PUNCT
inlawrev-3369	272	13	eff	eff	PROPN
inlawrev-3369	272	14	.	.	PROPN
inlawrev-3369	273	1	july	july	PROPN
inlawrev-3369	273	2	1	1	NUM
inlawrev-3369	273	3	,	,	PUNCT
inlawrev-3369	273	4	1998	1998	NUM
inlawrev-3369	273	5	)	)	PUNCT
inlawrev-3369	273	6	.	.	PUNCT
inlawrev-3369	274	1	86	86	NUM
inlawrev-3369	274	2	.	.	PUNCT
inlawrev-3369	275	1	see	see	VERB
inlawrev-3369	276	1	i	i	PROPN
inlawrev-3369	276	2	d	d	PROPN
inlawrev-3369	276	3	§	§	PROPN
inlawrev-3369	276	4	6	6	NUM
inlawrev-3369	276	5	-	-	SYM
inlawrev-3369	276	6	1.1	1.1	NUM
inlawrev-3369	276	7	-26	-26	NUM
inlawrev-3369	276	8	-	-	PUNCT
inlawrev-3369	276	9	6(c	6(c	NUM
inlawrev-3369	276	10	)	)	PUNCT
inlawrev-3369	276	11	.	.	PUNCT
inlawrev-3369	277	1	87	87	NUM
inlawrev-3369	277	2	.	.	PUNCT
inlawrev-3369	278	1	i	i	PRON
inlawrev-3369	278	2	d	d	PROPN
inlawrev-3369	278	3	§	§	PROPN
inlawrev-3369	278	4	6	6	NUM
inlawrev-3369	278	5	-	-	PUNCT
inlawrev-3369	278	6	l.l-26	l.l-26	PRON
inlawrev-3369	278	7	-	-	PUNCT
inlawrev-3369	278	8	6(d	6(d	NUM
inlawrev-3369	278	9	)	)	PUNCT
inlawrev-3369	278	10	(	(	PUNCT
inlawrev-3369	278	11	eff	eff	PROPN
inlawrev-3369	278	12	.	.	PROPN
inlawrev-3369	278	13	july	july	PROPN
inlawrev-3369	278	14	1	1	NUM
inlawrev-3369	278	15	,	,	PUNCT
inlawrev-3369	278	16	1998	1998	NUM
inlawrev-3369	278	17	)	)	PUNCT
inlawrev-3369	278	18	.	.	PUNCT
inlawrev-3369	279	1	88	88	NUM
inlawrev-3369	279	2	.	.	PUNCT
inlawrev-3369	280	1	seeid^6'\.\'26'6{di){\	seeid^6'\.\'26'6{di){\	PROPN
inlawrev-3369	280	2	)	)	PUNCT
inlawrev-3369	280	3	.	.	PUNCT
inlawrev-3369	281	1	89	89	NUM
inlawrev-3369	281	2	.	.	PUNCT
inlawrev-3369	282	1	see	see	VERB
inlawrev-3369	283	1	i	i	PROPN
inlawrev-3369	283	2	d	d	PROPN
inlawrev-3369	283	3	§	§	PROPN
inlawrev-3369	283	4	6	6	NUM
inlawrev-3369	283	5	-	-	SYM
inlawrev-3369	283	6	1.1	1.1	NUM
inlawrev-3369	283	7	-26	-26	NOUN
inlawrev-3369	283	8	-	-	PUNCT
inlawrev-3369	283	9	6(d)(2	6(d)(2	NUM
inlawrev-3369	283	10	)	)	PUNCT
inlawrev-3369	283	11	.	.	PUNCT
inlawrev-3369	284	1	90	90	NUM
inlawrev-3369	284	2	.	.	PUNCT
inlawrev-3369	285	1	see	see	VERB
inlawrev-3369	286	1	i	i	PROPN
inlawrev-3369	286	2	d	d	PROPN
inlawrev-3369	286	3	§	§	PROPN
inlawrev-3369	286	4	6	6	NUM
inlawrev-3369	286	5	-	-	SYM
inlawrev-3369	286	6	1.1	1.1	NUM
inlawrev-3369	286	7	-26	-26	NOUN
inlawrev-3369	286	8	-	-	PUNCT
inlawrev-3369	286	9	6(d)(3	6(d)(3	NUM
inlawrev-3369	286	10	)	)	PUNCT
inlawrev-3369	286	11	.	.	PUNCT
inlawrev-3369	287	1	91	91	NUM
inlawrev-3369	287	2	.	.	PUNCT
inlawrev-3369	288	1	see	see	VERB
inlawrev-3369	289	1	i	i	PROPN
inlawrev-3369	289	2	d	d	PROPN
inlawrev-3369	289	3	§	§	PROPN
inlawrev-3369	289	4	6	6	NUM
inlawrev-3369	289	5	-	-	SYM
inlawrev-3369	289	6	1.1	1.1	NUM
inlawrev-3369	289	7	-26	-26	NUM
inlawrev-3369	289	8	-	-	PUNCT
inlawrev-3369	289	9	6(d)(4	6(d)(4	NUM
inlawrev-3369	289	10	)	)	PUNCT
inlawrev-3369	289	11	.	.	PUNCT
inlawrev-3369	290	1	92	92	NUM
inlawrev-3369	290	2	.	.	PUNCT
inlawrev-3369	291	1	see	see	VERB
inlawrev-3369	292	1	i	i	PROPN
inlawrev-3369	292	2	d	d	PROPN
inlawrev-3369	292	3	§	§	PROPN
inlawrev-3369	292	4	6	6	NUM
inlawrev-3369	292	5	-	-	SYM
inlawrev-3369	292	6	1.1	1.1	NUM
inlawrev-3369	292	7	-26	-26	NOUN
inlawrev-3369	292	8	-	-	PUNCT
inlawrev-3369	292	9	6(d)(5	6(d)(5	NUM
inlawrev-3369	292	10	)	)	PUNCT
inlawrev-3369	292	11	.	.	PUNCT
inlawrev-3369	293	1	93	93	NUM
inlawrev-3369	293	2	.	.	PUNCT
inlawrev-3369	294	1	i	i	PRON
inlawrev-3369	294	2	d	d	PROPN
inlawrev-3369	294	3	§	§	PROPN
inlawrev-3369	294	4	6	6	NUM
inlawrev-3369	294	5	-	-	PUNCT
inlawrev-3369	294	6	l.l-5	l.l-5	PROPN
inlawrev-3369	294	7	-	-	PUNCT
inlawrev-3369	294	8	5.5(d	5.5(d	NUM
inlawrev-3369	294	9	)	)	PUNCT
inlawrev-3369	294	10	(	(	PUNCT
inlawrev-3369	294	11	eff	eff	PROPN
inlawrev-3369	294	12	.	.	PROPN
inlawrev-3369	294	13	july	july	PROPN
inlawrev-3369	294	14	1	1	NUM
inlawrev-3369	294	15	,	,	PUNCT
inlawrev-3369	294	16	1998	1998	NUM
inlawrev-3369	294	17	)	)	PUNCT
inlawrev-3369	294	18	.	.	PUNCT
inlawrev-3369	295	1	1999	1999	NUM
inlawrev-3369	295	2	]	]	PUNCT
inlawrev-3369	295	3	taxation	taxation	NOUN
inlawrev-3369	295	4	1011	1011	NUM
inlawrev-3369	295	5	property	property	NOUN
inlawrev-3369	295	6	taxes	taxis	NOUN
inlawrev-3369	295	7	"	"	PUNCT
inlawrev-3369	295	8	due	due	ADJ
inlawrev-3369	295	9	and	and	CCONJ
inlawrev-3369	295	10	owing	owe	VERB
inlawrev-3369	295	11	.	.	PUNCT
inlawrev-3369	296	1	"^	"^	PUNCT
inlawrev-3369	296	2	"	"	PUNCT
inlawrev-3369	296	3	*	*	PUNCT
inlawrev-3369	296	4	the	the	DET
inlawrev-3369	296	5	new	new	ADJ
inlawrev-3369	296	6	law	law	NOUN
inlawrev-3369	296	7	relaxes	relax	VERB
inlawrev-3369	296	8	this	this	DET
inlawrev-3369	296	9	requirement	requirement	NOUN
inlawrev-3369	296	10	and	and	CCONJ
inlawrev-3369	296	11	only	only	ADV
inlawrev-3369	296	12	requires	require	VERB
inlawrev-3369	296	13	an	an	DET
inlawrev-3369	296	14	owner	owner	NOUN
inlawrev-3369	296	15	to	to	PART
inlawrev-3369	296	16	pay	pay	VERB
inlawrev-3369	296	17	all	all	DET
inlawrev-3369	296	18	property	property	NOUN
inlawrev-3369	296	19	taxes	taxis	NOUN
inlawrev-3369	296	20	that	that	PRON
inlawrev-3369	296	21	are	be	AUX
inlawrev-3369	296	22	"	"	PUNCT
inlawrev-3369	296	23	due	due	ADJ
inlawrev-3369	296	24	"	"	PUNCT
inlawrev-3369	296	25	before	before	SCONJ
inlawrev-3369	296	26	such	such	ADJ
inlawrev-3369	296	27	property	property	NOUN
inlawrev-3369	296	28	can	can	AUX
inlawrev-3369	296	29	be	be	AUX
inlawrev-3369	296	30	transferred.^^	transferred.^^	PUNCT
inlawrev-3369	297	1	the	the	DET
inlawrev-3369	297	2	third	third	ADJ
inlawrev-3369	297	3	provision	provision	NOUN
inlawrev-3369	297	4	requires	require	VERB
inlawrev-3369	297	5	an	an	DET
inlawrev-3369	297	6	assessing	assess	VERB
inlawrev-3369	297	7	official	official	NOUN
inlawrev-3369	297	8	to	to	PART
inlawrev-3369	297	9	consolidate	consolidate	VERB
inlawrev-3369	297	10	existing	exist	VERB
inlawrev-3369	297	11	contiguous	contiguous	ADJ
inlawrev-3369	297	12	parcels	parcel	NOUN
inlawrev-3369	297	13	of	of	ADP
inlawrev-3369	297	14	real	real	ADJ
inlawrev-3369	297	15	property	property	NOUN
inlawrev-3369	297	16	into	into	ADP
inlawrev-3369	297	17	a	a	DET
inlawrev-3369	297	18	single	single	ADJ
inlawrev-3369	297	19	parcel	parcel	NOUN
inlawrev-3369	297	20	if	if	SCONJ
inlawrev-3369	297	21	the	the	DET
inlawrev-3369	297	22	assessing	assess	VERB
inlawrev-3369	297	23	official	official	NOUN
inlawrev-3369	297	24	has	have	VERB
inlawrev-3369	297	25	knowledge	knowledge	NOUN
inlawrev-3369	297	26	that	that	SCONJ
inlawrev-3369	297	27	an	an	DET
inlawrev-3369	297	28	improvement	improvement	NOUN
inlawrev-3369	297	29	to	to	ADP
inlawrev-3369	297	30	the	the	DET
inlawrev-3369	297	31	real	real	ADJ
inlawrev-3369	297	32	property	property	NOUN
inlawrev-3369	297	33	is	be	AUX
inlawrev-3369	297	34	located	locate	VERB
inlawrev-3369	297	35	on	on	ADP
inlawrev-3369	297	36	or	or	CCONJ
inlawrev-3369	297	37	otherwise	otherwise	ADV
inlawrev-3369	297	38	significantly	significantly	ADV
inlawrev-3369	297	39	affects	affect	VERB
inlawrev-3369	297	40	the	the	DET
inlawrev-3369	297	41	parcels.^	parcels.^	NOUN
inlawrev-3369	297	42	the	the	DET
inlawrev-3369	297	43	new	new	ADJ
inlawrev-3369	297	44	law	law	NOUN
inlawrev-3369	297	45	added	add	VERB
inlawrev-3369	297	46	the	the	DET
inlawrev-3369	297	47	requirement	requirement	NOUN
inlawrev-3369	297	48	that	that	SCONJ
inlawrev-3369	297	49	an	an	DET
inlawrev-3369	297	50	assessing	assess	VERB
inlawrev-3369	297	51	official	official	NOUN
inlawrev-3369	297	52	"	"	PUNCT
inlawrev-3369	297	53	have	have	AUX
inlawrev-3369	297	54	knowledge	knowledge	NOUN
inlawrev-3369	297	55	"	"	PUNCT
inlawrev-3369	297	56	of	of	ADP
inlawrev-3369	297	57	such	such	DET
inlawrev-3369	297	58	an	an	DET
inlawrev-3369	297	59	improvement	improvement	NOUN
inlawrev-3369	297	60	before	before	SCONJ
inlawrev-3369	297	61	the	the	DET
inlawrev-3369	297	62	assessing	assess	VERB
inlawrev-3369	297	63	official	official	NOUN
inlawrev-3369	297	64	is	be	AUX
inlawrev-3369	297	65	required	require	VERB
inlawrev-3369	297	66	to	to	PART
inlawrev-3369	297	67	consolidate	consolidate	VERB
inlawrev-3369	297	68	the	the	DET
inlawrev-3369	297	69	contiguous	contiguous	ADJ
inlawrev-3369	297	70	parcels.^^	parcels.^^	NOUN
inlawrev-3369	297	71	the	the	DET
inlawrev-3369	297	72	fourth	fourth	ADJ
inlawrev-3369	297	73	provision	provision	NOUN
inlawrev-3369	297	74	provides	provide	VERB
inlawrev-3369	297	75	that	that	SCONJ
inlawrev-3369	297	76	,	,	PUNCT
inlawrev-3369	297	77	in	in	ADP
inlawrev-3369	297	78	addition	addition	NOUN
inlawrev-3369	297	79	to	to	ADP
inlawrev-3369	297	80	serving	serve	VERB
inlawrev-3369	297	81	a	a	DET
inlawrev-3369	297	82	written	write	VERB
inlawrev-3369	297	83	demand	demand	NOUN
inlawrev-3369	297	84	for	for	ADP
inlawrev-3369	297	85	payment	payment	NOUN
inlawrev-3369	297	86	of	of	ADP
inlawrev-3369	297	87	delinquent	delinquent	ADJ
inlawrev-3369	297	88	taxes	taxis	NOUN
inlawrev-3369	297	89	by	by	ADP
inlawrev-3369	297	90	certified	certified	ADJ
inlawrev-3369	297	91	or	or	CCONJ
inlawrev-3369	297	92	registered	register	VERB
inlawrev-3369	297	93	mail	mail	NOUN
inlawrev-3369	297	94	or	or	CCONJ
inlawrev-3369	297	95	in	in	ADP
inlawrev-3369	297	96	-	-	PUNCT
inlawrev-3369	297	97	person	person	NOUN
inlawrev-3369	297	98	service	service	NOUN
inlawrev-3369	297	99	by	by	ADP
inlawrev-3369	297	100	the	the	DET
inlawrev-3369	297	101	treasurer	treasurer	NOUN
inlawrev-3369	297	102	or	or	CCONJ
inlawrev-3369	297	103	his	his	PRON
inlawrev-3369	297	104	deputy	deputy	NOUN
inlawrev-3369	297	105	,	,	PUNCT
inlawrev-3369	297	106	a	a	DET
inlawrev-3369	297	107	county	county	NOUN
inlawrev-3369	297	108	treasurer	treasurer	NOUN
inlawrev-3369	297	109	may	may	AUX
inlawrev-3369	297	110	also	also	ADV
inlawrev-3369	297	111	serve	serve	VERB
inlawrev-3369	297	112	a	a	DET
inlawrev-3369	297	113	written	write	VERB
inlawrev-3369	297	114	demand	demand	NOUN
inlawrev-3369	297	115	"	"	PUNCT
inlawrev-3369	297	116	by	by	ADP
inlawrev-3369	297	117	proof	proof	NOUN
inlawrev-3369	297	118	of	of	ADP
inlawrev-3369	297	119	[	[	X
inlawrev-3369	297	120	a	a	X
inlawrev-3369	297	121	]	]	X
inlawrev-3369	297	122	certificate	certificate	NOUN
inlawrev-3369	297	123	of	of	ADP
inlawrev-3369	297	124	mailing	mailing	NOUN
inlawrev-3369	297	125	.	.	PUNCT
inlawrev-3369	298	1	"^	"^	PUNCT
inlawrev-3369	298	2	*	*	PUNCT
inlawrev-3369	298	3	with	with	ADP
inlawrev-3369	298	4	respect	respect	NOUN
inlawrev-3369	298	5	to	to	ADP
inlawrev-3369	298	6	this	this	DET
inlawrev-3369	298	7	change	change	NOUN
inlawrev-3369	298	8	,	,	PUNCT
inlawrev-3369	298	9	the	the	DET
inlawrev-3369	298	10	new	new	ADJ
inlawrev-3369	298	11	law	law	NOUN
inlawrev-3369	298	12	increases	increase	VERB
inlawrev-3369	298	13	the	the	DET
inlawrev-3369	298	14	fee	fee	NOUN
inlawrev-3369	298	15	a	a	DET
inlawrev-3369	298	16	county	county	NOUN
inlawrev-3369	298	17	treasurer	treasurer	NOUN
inlawrev-3369	298	18	can	can	AUX
inlawrev-3369	298	19	charge	charge	VERB
inlawrev-3369	298	20	from	from	ADP
inlawrev-3369	298	21	$	$	SYM
inlawrev-3369	298	22	5.00	5.00	NUM
inlawrev-3369	298	23	to	to	PART
inlawrev-3369	298	24	$	$	SYM
inlawrev-3369	298	25	8.00	8.00	NUM
inlawrev-3369	298	26	if	if	SCONJ
inlawrev-3369	298	27	registered	register	VERB
inlawrev-3369	298	28	or	or	CCONJ
inlawrev-3369	298	29	certified	certify	VERB
inlawrev-3369	298	30	mail	mail	NOUN
inlawrev-3369	298	31	is	be	AUX
inlawrev-3369	298	32	used	use	VERB
inlawrev-3369	298	33	in	in	ADP
inlawrev-3369	298	34	making	make	VERB
inlawrev-3369	298	35	a	a	DET
inlawrev-3369	298	36	demand	demand	NOUN
inlawrev-3369	298	37	for	for	ADP
inlawrev-3369	298	38	payment	payment	NOUN
inlawrev-3369	298	39	of	of	ADP
inlawrev-3369	298	40	delinquent	delinquent	ADJ
inlawrev-3369	298	41	taxes	taxis	NOUN
inlawrev-3369	298	42	.	.	PUNCT
inlawrev-3369	299	1	^^	^^	PUNCT
inlawrev-3369	299	2	the	the	DET
inlawrev-3369	299	3	final	final	ADJ
inlawrev-3369	299	4	provision	provision	NOUN
inlawrev-3369	299	5	relating	relate	VERB
inlawrev-3369	299	6	to	to	ADP
inlawrev-3369	299	7	property	property	NOUN
inlawrev-3369	299	8	taxes	taxis	NOUN
inlawrev-3369	299	9	provides	provide	VERB
inlawrev-3369	299	10	that	that	SCONJ
inlawrev-3369	299	11	property	property	NOUN
inlawrev-3369	299	12	tax	tax	NOUN
inlawrev-3369	299	13	refunds	refund	NOUN
inlawrev-3369	299	14	are	be	AUX
inlawrev-3369	299	15	to	to	PART
inlawrev-3369	299	16	be	be	AUX
inlawrev-3369	299	17	paid	pay	VERB
inlawrev-3369	299	18	after	after	ADP
inlawrev-3369	299	19	the	the	DET
inlawrev-3369	299	20	june	june	PROPN
inlawrev-3369	299	21	or	or	CCONJ
inlawrev-3369	299	22	december	december	PROPN
inlawrev-3369	299	23	settlement	settlement	NOUN
inlawrev-3369	299	24	and	and	CCONJ
inlawrev-3369	299	25	apportionment	apportionment	NOUN
inlawrev-3369	299	26	of	of	ADP
inlawrev-3369	299	27	property	property	NOUN
inlawrev-3369	299	28	taxes	taxis	NOUN
inlawrev-3369	299	29	,	,	PUNCT
inlawrev-3369	299	30	or	or	CCONJ
inlawrev-3369	299	31	after	after	ADP
inlawrev-3369	299	32	both	both	PRON
inlawrev-3369	299	33	the	the	DET
inlawrev-3369	299	34	june	june	PROPN
inlawrev-3369	299	35	and	and	CCONJ
inlawrev-3369	299	36	december	december	PROPN
inlawrev-3369	299	37	settlement	settlement	NOUN
inlawrev-3369	299	38	and	and	CCONJ
inlawrev-3369	299	39	apportionment	apportionment	NOUN
inlawrev-3369	299	40	of	of	ADP
inlawrev-3369	299	41	property	property	NOUN
inlawrev-3369	299	42	taxes.^^	taxes.^^	PUNCT
inlawrev-3369	299	43	prior	prior	ADV
inlawrev-3369	299	44	to	to	ADP
inlawrev-3369	299	45	this	this	DET
inlawrev-3369	299	46	provision	provision	NOUN
inlawrev-3369	299	47	,	,	PUNCT
inlawrev-3369	299	48	if	if	SCONJ
inlawrev-3369	299	49	a	a	DET
inlawrev-3369	299	50	refund	refund	NOUN
inlawrev-3369	299	51	was	be	AUX
inlawrev-3369	299	52	made	make	VERB
inlawrev-3369	299	53	to	to	ADP
inlawrev-3369	299	54	a	a	DET
inlawrev-3369	299	55	taxpayer	taxpayer	NOUN
inlawrev-3369	299	56	,	,	PUNCT
inlawrev-3369	299	57	the	the	DET
inlawrev-3369	299	58	county	county	NOUN
inlawrev-3369	299	59	auditor	auditor	NOUN
inlawrev-3369	299	60	deducted	deduct	VERB
inlawrev-3369	299	61	the	the	DET
inlawrev-3369	299	62	refund	refund	NOUN
inlawrev-3369	299	63	from	from	ADP
inlawrev-3369	299	64	the	the	DET
inlawrev-3369	299	65	december	december	PROPN
inlawrev-3369	299	66	distribution	distribution	NOUN
inlawrev-3369	299	67	oftaxes	oftaxe	NOUN
inlawrev-3369	299	68	.	.	PUNCT
inlawrev-3369	300	1	^	^	PUNCT
inlawrev-3369	300	2	°	°	NOUN
inlawrev-3369	300	3	^	^	PUNCT
inlawrev-3369	300	4	this	this	DET
inlawrev-3369	300	5	provision	provision	NOUN
inlawrev-3369	300	6	grants	grant	VERB
inlawrev-3369	300	7	the	the	DET
inlawrev-3369	300	8	county	county	NOUN
inlawrev-3369	300	9	auditor	auditor	NOUN
inlawrev-3369	300	10	an	an	DET
inlawrev-3369	300	11	optional	optional	ADJ
inlawrev-3369	300	12	and	and	CCONJ
inlawrev-3369	300	13	quicker	quick	ADJ
inlawrev-3369	300	14	reimbursement	reimbursement	NOUN
inlawrev-3369	300	15	method	method	NOUN
inlawrev-3369	300	16	of	of	ADP
inlawrev-3369	300	17	distributing	distribute	VERB
inlawrev-3369	300	18	tax	tax	NOUN
inlawrev-3369	300	19	refunds	refund	NOUN
inlawrev-3369	300	20	.	.	PUNCT
inlawrev-3369	301	1	h.	h.	NOUN
inlawrev-3369	301	2	innkeeper	innkeeper	NOUN
inlawrev-3369	301	3	and	and	CCONJ
inlawrev-3369	301	4	other	other	ADJ
inlawrev-3369	301	5	local	local	ADJ
inlawrev-3369	301	6	taxes	taxis	NOUN
inlawrev-3369	301	7	in	in	ADP
inlawrev-3369	301	8	the	the	DET
inlawrev-3369	301	9	area	area	NOUN
inlawrev-3369	301	10	of	of	ADP
inlawrev-3369	301	11	innkeeper	innkeeper	ADJ
inlawrev-3369	301	12	taxes	taxis	NOUN
inlawrev-3369	301	13	and	and	CCONJ
inlawrev-3369	301	14	other	other	ADJ
inlawrev-3369	301	15	local	local	ADJ
inlawrev-3369	301	16	taxes	taxis	NOUN
inlawrev-3369	301	17	,	,	PUNCT
inlawrev-3369	301	18	the	the	DET
inlawrev-3369	301	19	general	general	ADJ
inlawrev-3369	301	20	assembly	assembly	NOUN
inlawrev-3369	301	21	enacted	enact	VERB
inlawrev-3369	301	22	three	three	NUM
inlawrev-3369	301	23	bills	bill	NOUN
inlawrev-3369	301	24	that	that	PRON
inlawrev-3369	301	25	contained	contain	VERB
inlawrev-3369	301	26	three	three	NUM
inlawrev-3369	301	27	significant	significant	ADJ
inlawrev-3369	301	28	provisions	provision	NOUN
inlawrev-3369	301	29	.	.	PUNCT
inlawrev-3369	302	1	'	'	PUNCT
inlawrev-3369	302	2	°	°	NOUN
inlawrev-3369	302	3	^	^	PUNCT
inlawrev-3369	302	4	the	the	DET
inlawrev-3369	302	5	first	first	ADJ
inlawrev-3369	302	6	of	of	ADP
inlawrev-3369	302	7	these	these	PRON
inlawrev-3369	302	8	provides	provide	VERB
inlawrev-3369	302	9	that	that	SCONJ
inlawrev-3369	302	10	a	a	DET
inlawrev-3369	302	11	county	county	NOUN
inlawrev-3369	302	12	fiscal	fiscal	ADJ
inlawrev-3369	302	13	body	body	NOUN
inlawrev-3369	302	14	adopting	adopt	VERB
inlawrev-3369	302	15	an	an	DET
inlawrev-3369	302	16	ordinance	ordinance	NOUN
inlawrev-3369	302	17	to	to	PART
inlawrev-3369	302	18	impose	impose	VERB
inlawrev-3369	302	19	or	or	CCONJ
inlawrev-3369	302	20	rescind	rescind	VERB
inlawrev-3369	302	21	the	the	DET
inlawrev-3369	302	22	county	county	NOUN
inlawrev-3369	302	23	innkeeper	innkeeper	NOUN
inlawrev-3369	302	24	's	's	PART
inlawrev-3369	302	25	tax	tax	NOUN
inlawrev-3369	302	26	or	or	CCONJ
inlawrev-3369	302	27	to	to	PART
inlawrev-3369	302	28	change	change	VERB
inlawrev-3369	302	29	the	the	DET
inlawrev-3369	302	30	tax	tax	NOUN
inlawrev-3369	302	31	rate	rate	NOUN
inlawrev-3369	302	32	must	must	AUX
inlawrev-3369	302	33	send	send	VERB
inlawrev-3369	302	34	a	a	DET
inlawrev-3369	302	35	certified	certify	VERB
inlawrev-3369	302	36	copy	copy	NOUN
inlawrev-3369	302	37	ofthe	ofthe	ADJ
inlawrev-3369	302	38	ordinance	ordinance	NOUN
inlawrev-3369	302	39	to	to	ADP
inlawrev-3369	302	40	the	the	DET
inlawrev-3369	302	41	idsr.^^^	idsr.^^^	PROPN
inlawrev-3369	302	42	additionally	additionally	ADV
inlawrev-3369	302	43	,	,	PUNCT
inlawrev-3369	302	44	the	the	DET
inlawrev-3369	302	45	new	new	ADJ
inlawrev-3369	302	46	law	law	NOUN
inlawrev-3369	302	47	provides	provide	VERB
inlawrev-3369	302	48	that	that	SCONJ
inlawrev-3369	302	49	the	the	DET
inlawrev-3369	302	50	county	county	NOUN
inlawrev-3369	302	51	fiscal	fiscal	ADJ
inlawrev-3369	302	52	body	body	NOUN
inlawrev-3369	302	53	adopting	adopt	VERB
inlawrev-3369	302	54	the	the	DET
inlawrev-3369	302	55	ordinance	ordinance	NOUN
inlawrev-3369	302	56	must	must	AUX
inlawrev-3369	302	57	specify	specify	VERB
inlawrev-3369	302	58	the	the	DET
inlawrev-3369	302	59	effective	effective	ADJ
inlawrev-3369	302	60	date	date	NOUN
inlawrev-3369	302	61	of	of	ADP
inlawrev-3369	302	62	the	the	DET
inlawrev-3369	302	63	ordinance	ordinance	NOUN
inlawrev-3369	302	64	that	that	PRON
inlawrev-3369	302	65	must	must	AUX
inlawrev-3369	302	66	take	take	VERB
inlawrev-3369	302	67	effect	effect	NOUN
inlawrev-3369	302	68	on	on	ADP
inlawrev-3369	302	69	the	the	DET
inlawrev-3369	302	70	first	first	ADJ
inlawrev-3369	302	71	day	day	NOUN
inlawrev-3369	302	72	of	of	ADP
inlawrev-3369	302	73	a	a	DET
inlawrev-3369	302	74	month	month	NOUN
inlawrev-3369	302	75	at	at	ADP
inlawrev-3369	302	76	least	least	ADV
inlawrev-3369	302	77	thirty	thirty	NUM
inlawrev-3369	302	78	days	day	NOUN
inlawrev-3369	302	79	94	94	NUM
inlawrev-3369	302	80	.	.	PUNCT
inlawrev-3369	303	1	i	i	PRON
inlawrev-3369	303	2	d.	d.	PROPN
inlawrev-3369	303	3	§	§	PROPN
inlawrev-3369	303	4	6	6	NUM
inlawrev-3369	303	5	-	-	PUNCT
inlawrev-3369	303	6	l.l-5	l.l-5	PROPN
inlawrev-3369	303	7	-	-	PUNCT
inlawrev-3369	303	8	5.5(d	5.5(d	NUM
inlawrev-3369	303	9	)	)	PUNCT
inlawrev-3369	303	10	.	.	PUNCT
inlawrev-3369	304	1	95	95	NUM
inlawrev-3369	304	2	.	.	PUNCT
inlawrev-3369	305	1	i	i	PRON
inlawrev-3369	305	2	d.	d.	PROPN
inlawrev-3369	305	3	§	§	PROPN
inlawrev-3369	305	4	6	6	NUM
inlawrev-3369	305	5	-	-	PUNCT
inlawrev-3369	305	6	l.l-5	l.l-5	PROPN
inlawrev-3369	305	7	-	-	PUNCT
inlawrev-3369	305	8	5.5(d	5.5(d	NUM
inlawrev-3369	305	9	)	)	PUNCT
inlawrev-3369	305	10	(	(	PUNCT
inlawrev-3369	305	11	eff	eff	PROPN
inlawrev-3369	305	12	.	.	PROPN
inlawrev-3369	305	13	july	july	PROPN
inlawrev-3369	305	14	1	1	NUM
inlawrev-3369	305	15	,	,	PUNCT
inlawrev-3369	305	16	1998	1998	NUM
inlawrev-3369	305	17	)	)	PUNCT
inlawrev-3369	305	18	.	.	PUNCT
inlawrev-3369	306	1	96	96	NUM
inlawrev-3369	306	2	.	.	PUNCT
inlawrev-3369	307	1	i	i	PRON
inlawrev-3369	307	2	d	d	PROPN
inlawrev-3369	307	3	§	§	PROPN
inlawrev-3369	307	4	6	6	NUM
inlawrev-3369	307	5	-	-	SYM
inlawrev-3369	307	6	1.1	1.1	NUM
inlawrev-3369	307	7	-	-	PUNCT
inlawrev-3369	307	8	5	5	NUM
inlawrev-3369	307	9	-	-	SYM
inlawrev-3369	307	10	16	16	NUM
inlawrev-3369	307	11	(	(	PUNCT
inlawrev-3369	307	12	eff	eff	PROPN
inlawrev-3369	307	13	.	.	PROPN
inlawrev-3369	307	14	july	july	PROPN
inlawrev-3369	307	15	1	1	NUM
inlawrev-3369	307	16	,	,	PUNCT
inlawrev-3369	307	17	1998	1998	NUM
inlawrev-3369	307	18	)	)	PUNCT
inlawrev-3369	307	19	.	.	PUNCT
inlawrev-3369	308	1	97	97	NUM
inlawrev-3369	308	2	.	.	PUNCT
inlawrev-3369	309	1	i	i	PRON
inlawrev-3369	309	2	d	d	PROPN
inlawrev-3369	309	3	98	98	NUM
inlawrev-3369	309	4	.	.	PUNCT
inlawrev-3369	310	1	i	i	PRON
inlawrev-3369	310	2	d	d	PROPN
inlawrev-3369	310	3	§	§	PROPN
inlawrev-3369	310	4	6	6	NUM
inlawrev-3369	310	5	-	-	PUNCT
inlawrev-3369	310	6	l.l-23	l.l-23	NOUN
inlawrev-3369	310	7	-	-	PUNCT
inlawrev-3369	310	8	l(a)(3	l(a)(3	NOUN
inlawrev-3369	310	9	)	)	PUNCT
inlawrev-3369	310	10	(	(	PUNCT
inlawrev-3369	310	11	eff	eff	PROPN
inlawrev-3369	310	12	july	july	PROPN
inlawrev-3369	310	13	1	1	NUM
inlawrev-3369	310	14	,	,	PUNCT
inlawrev-3369	310	15	1998	1998	NUM
inlawrev-3369	310	16	)	)	PUNCT
inlawrev-3369	310	17	.	.	PUNCT
inlawrev-3369	311	1	99	99	NUM
inlawrev-3369	311	2	.	.	PUNCT
inlawrev-3369	312	1	i	i	PRON
inlawrev-3369	312	2	d	d	PROPN
inlawrev-3369	312	3	§	§	PROPN
inlawrev-3369	312	4	6	6	NUM
inlawrev-3369	312	5	-	-	PUNCT
inlawrev-3369	312	6	l.l-23	l.l-23	NOUN
inlawrev-3369	312	7	-	-	PUNCT
inlawrev-3369	312	8	7(a)(l)(a	7(a)(l)(a	NOUN
inlawrev-3369	312	9	)	)	PUNCT
inlawrev-3369	312	10	(	(	PUNCT
inlawrev-3369	312	11	eff	eff	PROPN
inlawrev-3369	312	12	july	july	PROPN
inlawrev-3369	312	13	1	1	NUM
inlawrev-3369	312	14	,	,	PUNCT
inlawrev-3369	312	15	1998	1998	NUM
inlawrev-3369	312	16	)	)	PUNCT
inlawrev-3369	312	17	.	.	PUNCT
inlawrev-3369	313	1	1	1	NUM
inlawrev-3369	313	2	00	00	NUM
inlawrev-3369	313	3	.	.	PUNCT
inlawrev-3369	314	1	m	m	AUX
inlawrev-3369	314	2	§	§	PROPN
inlawrev-3369	314	3	61	61	NUM
inlawrev-3369	314	4	.	.	NOUN
inlawrev-3369	314	5	1	1	NUM
inlawrev-3369	314	6	-26	-26	NUM
inlawrev-3369	314	7	-	-	PUNCT
inlawrev-3369	314	8	5(b	5(b	NUM
inlawrev-3369	314	9	)	)	PUNCT
inlawrev-3369	314	10	(	(	PUNCT
inlawrev-3369	314	11	eff	eff	PROPN
inlawrev-3369	314	12	.	.	PROPN
inlawrev-3369	315	1	july	july	PROPN
inlawrev-3369	315	2	1	1	NUM
inlawrev-3369	315	3	,	,	PUNCT
inlawrev-3369	315	4	1	1	NUM
inlawrev-3369	315	5	998	998	NUM
inlawrev-3369	315	6	)	)	PUNCT
inlawrev-3369	315	7	.	.	PUNCT
inlawrev-3369	316	1	101	101	NUM
inlawrev-3369	316	2	.	.	PUNCT
inlawrev-3369	317	1	see	see	VERB
inlawrev-3369	317	2	i	i	PROPN
inlawrev-3369	317	3	d	d	PROPN
inlawrev-3369	317	4	^6'\.\-26	^6'\.\-26	PROPN
inlawrev-3369	317	5	-	-	PUNCT
inlawrev-3369	317	6	5{h	5{h	NUM
inlawrev-3369	317	7	)	)	PUNCT
inlawrev-3369	317	8	.	.	PUNCT
inlawrev-3369	318	1	102	102	NUM
inlawrev-3369	318	2	.	.	PUNCT
inlawrev-3369	319	1	h.r	h.r	PROPN
inlawrev-3369	319	2	.	.	PROPN
inlawrev-3369	319	3	1157	1157	NUM
inlawrev-3369	319	4	,	,	PUNCT
inlawrev-3369	319	5	1	1	NUM
inlawrev-3369	319	6	10th	10th	ADJ
inlawrev-3369	319	7	leg	leg	NOUN
inlawrev-3369	319	8	.	.	PUNCT
inlawrev-3369	319	9	,	,	PUNCT
inlawrev-3369	320	1	2d	2d	PROPN
inlawrev-3369	320	2	reg	reg	NOUN
inlawrev-3369	320	3	.	.	PUNCT
inlawrev-3369	321	1	sess	sess	PROPN
inlawrev-3369	321	2	.	.	PUNCT
inlawrev-3369	322	1	§	§	PROPN
inlawrev-3369	322	2	20	20	NUM
inlawrev-3369	322	3	(	(	PUNCT
inlawrev-3369	322	4	ind	ind	NOUN
inlawrev-3369	322	5	.	.	PUNCT
inlawrev-3369	322	6	1998	1998	NUM
inlawrev-3369	322	7	)	)	PUNCT
inlawrev-3369	322	8	;	;	PUNCT
inlawrev-3369	322	9	h.r	h.r	PROPN
inlawrev-3369	322	10	.	.	PROPN
inlawrev-3369	322	11	1002	1002	NUM
inlawrev-3369	322	12	,	,	PUNCT
inlawrev-3369	322	13	1	1	NUM
inlawrev-3369	322	14	10th	10th	ADJ
inlawrev-3369	322	15	leg	leg	NOUN
inlawrev-3369	322	16	.	.	PUNCT
inlawrev-3369	322	17	,	,	PUNCT
inlawrev-3369	322	18	2d	2d	PROPN
inlawrev-3369	322	19	reg	reg	NOUN
inlawrev-3369	322	20	.	.	PUNCT
inlawrev-3369	323	1	sess	sess	PROPN
inlawrev-3369	323	2	.	.	PUNCT
inlawrev-3369	324	1	§	§	PROPN
inlawrev-3369	324	2	7	7	NUM
inlawrev-3369	324	3	(	(	PUNCT
inlawrev-3369	324	4	ind	ind	NOUN
inlawrev-3369	324	5	.	.	PUNCT
inlawrev-3369	324	6	1998	1998	NUM
inlawrev-3369	324	7	)	)	PUNCT
inlawrev-3369	324	8	;	;	PUNCT
inlawrev-3369	324	9	h.r	h.r	PROPN
inlawrev-3369	324	10	.	.	PROPN
inlawrev-3369	324	11	1097	1097	NUM
inlawrev-3369	324	12	,	,	PUNCT
inlawrev-3369	324	13	1	1	NUM
inlawrev-3369	324	14	10th	10th	ADJ
inlawrev-3369	324	15	leg	leg	NOUN
inlawrev-3369	324	16	.	.	PUNCT
inlawrev-3369	324	17	,	,	PUNCT
inlawrev-3369	324	18	2d	2d	PROPN
inlawrev-3369	324	19	reg	reg	NOUN
inlawrev-3369	324	20	.	.	PUNCT
inlawrev-3369	324	21	sess	sess	PROPN
inlawrev-3369	324	22	.	.	PUNCT
inlawrev-3369	325	1	§	§	PROPN
inlawrev-3369	325	2	6	6	NUM
inlawrev-3369	325	3	(	(	PUNCT
inlawrev-3369	325	4	ind	ind	NOUN
inlawrev-3369	325	5	.	.	PUNCT
inlawrev-3369	325	6	1998	1998	NUM
inlawrev-3369	325	7	)	)	PUNCT
inlawrev-3369	325	8	.	.	PUNCT
inlawrev-3369	326	1	103	103	NUM
inlawrev-3369	326	2	.	.	PUNCT
inlawrev-3369	327	1	ind	ind	PROPN
inlawrev-3369	327	2	.	.	PUNCT
inlawrev-3369	328	1	code	code	PROPN
inlawrev-3369	328	2	§	§	PROPN
inlawrev-3369	328	3	6	6	NUM
inlawrev-3369	328	4	-	-	SYM
inlawrev-3369	328	5	9	9	NUM
inlawrev-3369	328	6	-	-	PUNCT
inlawrev-3369	328	7	29	29	NUM
inlawrev-3369	328	8	-	-	SYM
inlawrev-3369	328	9	1.5(b	1.5(b	NUM
inlawrev-3369	328	10	)	)	PUNCT
inlawrev-3369	328	11	(	(	PUNCT
inlawrev-3369	328	12	1998	1998	NUM
inlawrev-3369	328	13	)	)	PUNCT
inlawrev-3369	328	14	(	(	PUNCT
inlawrev-3369	328	15	eff	eff	PROPN
inlawrev-3369	328	16	.	.	PROPN
inlawrev-3369	329	1	july	july	PROPN
inlawrev-3369	329	2	1	1	NUM
inlawrev-3369	329	3	,	,	PUNCT
inlawrev-3369	329	4	1998	1998	NUM
inlawrev-3369	329	5	)	)	PUNCT
inlawrev-3369	329	6	.	.	PUNCT
inlawrev-3369	330	1	1012	1012	NUM
inlawrev-3369	330	2	indiana	indiana	PROPN
inlawrev-3369	330	3	law	law	PROPN
inlawrev-3369	330	4	review	review	NOUN
inlawrev-3369	330	5	[	[	X
inlawrev-3369	330	6	vol	vol	NOUN
inlawrev-3369	330	7	.	.	PUNCT
inlawrev-3369	330	8	32:1003	32:1003	NUM
inlawrev-3369	330	9	after	after	ADP
inlawrev-3369	330	10	adoption	adoption	NOUN
inlawrev-3369	330	11	.	.	PUNCT
inlawrev-3369	331	1	'	'	PUNCT
inlawrev-3369	331	2	^'^	^'^	PUNCT
inlawrev-3369	332	1	the	the	DET
inlawrev-3369	332	2	second	second	ADJ
inlawrev-3369	332	3	key	key	ADJ
inlawrev-3369	332	4	provision	provision	NOUN
inlawrev-3369	332	5	expands	expand	VERB
inlawrev-3369	332	6	the	the	DET
inlawrev-3369	332	7	use	use	NOUN
inlawrev-3369	332	8	of	of	ADP
inlawrev-3369	332	9	the	the	DET
inlawrev-3369	332	10	allen	allen	PROPN
inlawrev-3369	332	11	county	county	PROPN
inlawrev-3369	332	12	food	food	NOUN
inlawrev-3369	332	13	and	and	CCONJ
inlawrev-3369	332	14	beverage	beverage	NOUN
inlawrev-3369	332	15	tax	tax	NOUN
inlawrev-3369	332	16	to	to	PART
inlawrev-3369	332	17	include	include	VERB
inlawrev-3369	332	18	new	new	ADJ
inlawrev-3369	332	19	expansions	expansion	NOUN
inlawrev-3369	332	20	of	of	ADP
inlawrev-3369	332	21	the	the	DET
inlawrev-3369	332	22	county	county	NOUN
inlawrev-3369	332	23	's	's	PART
inlawrev-3369	332	24	coliseum	coliseum	NOUN
inlawrev-3369	332	25	.	.	PUNCT
inlawrev-3369	333	1	prior	prior	ADV
inlawrev-3369	333	2	to	to	ADP
inlawrev-3369	333	3	the	the	DET
inlawrev-3369	333	4	new	new	ADJ
inlawrev-3369	333	5	law	law	NOUN
inlawrev-3369	333	6	,	,	PUNCT
inlawrev-3369	333	7	allen	allen	PROPN
inlawrev-3369	333	8	county	county	PROPN
inlawrev-3369	333	9	could	could	AUX
inlawrev-3369	333	10	only	only	ADV
inlawrev-3369	333	11	use	use	VERB
inlawrev-3369	333	12	money	money	NOUN
inlawrev-3369	333	13	from	from	ADP
inlawrev-3369	333	14	the	the	DET
inlawrev-3369	333	15	coliseum	coliseum	NOUN
inlawrev-3369	333	16	expansion	expansion	NOUN
inlawrev-3369	333	17	fund	fund	NOUN
inlawrev-3369	333	18	as	as	SCONJ
inlawrev-3369	333	19	the	the	DET
inlawrev-3369	333	20	coliseum	coliseum	NOUN
inlawrev-3369	333	21	existed	exist	VERB
inlawrev-3369	333	22	on	on	ADP
inlawrev-3369	333	23	the	the	DET
inlawrev-3369	333	24	date	date	NOUN
inlawrev-3369	333	25	that	that	PRON
inlawrev-3369	333	26	the	the	DET
inlawrev-3369	333	27	ordinance	ordinance	NOUN
inlawrev-3369	333	28	establishing	establish	VERB
inlawrev-3369	333	29	the	the	DET
inlawrev-3369	333	30	food	food	NOUN
inlawrev-3369	333	31	and	and	CCONJ
inlawrev-3369	333	32	beverage	beverage	NOUN
inlawrev-3369	333	33	tax	tax	NOUN
inlawrev-3369	333	34	was	be	AUX
inlawrev-3369	333	35	adopted	adopt	VERB
inlawrev-3369	333	36	.	.	PUNCT
inlawrev-3369	334	1	the	the	DET
inlawrev-3369	334	2	new	new	ADJ
inlawrev-3369	334	3	law	law	NOUN
inlawrev-3369	334	4	allows	allow	VERB
inlawrev-3369	334	5	for	for	ADP
inlawrev-3369	334	6	acquisitions	acquisition	NOUN
inlawrev-3369	334	7	,	,	PUNCT
inlawrev-3369	334	8	improvement	improvement	NOUN
inlawrev-3369	334	9	,	,	PUNCT
inlawrev-3369	334	10	remodeling	remodeling	NOUN
inlawrev-3369	334	11	,	,	PUNCT
inlawrev-3369	334	12	or	or	CCONJ
inlawrev-3369	334	13	expansion	expansion	NOUN
inlawrev-3369	334	14	of	of	ADP
inlawrev-3369	334	15	the	the	DET
inlawrev-3369	334	16	coliseum	coliseum	NOUN
inlawrev-3369	334	17	as	as	SCONJ
inlawrev-3369	334	18	the	the	DET
inlawrev-3369	334	19	coliseum	coliseum	NOUN
inlawrev-3369	334	20	existed	exist	VERB
inlawrev-3369	334	21	before	before	ADP
inlawrev-3369	334	22	january	january	PROPN
inlawrev-3369	334	23	1	1	NUM
inlawrev-3369	334	24	,	,	PUNCT
inlawrev-3369	334	25	1998.^^^	1998.^^^	NUM
inlawrev-3369	334	26	the	the	DET
inlawrev-3369	334	27	new	new	ADJ
inlawrev-3369	334	28	law	law	NOUN
inlawrev-3369	334	29	also	also	ADV
inlawrev-3369	334	30	clarifies	clarify	VERB
inlawrev-3369	334	31	that	that	SCONJ
inlawrev-3369	334	32	money	money	NOUN
inlawrev-3369	334	33	set	set	VERB
inlawrev-3369	334	34	aside	aside	ADV
inlawrev-3369	334	35	for	for	ADP
inlawrev-3369	334	36	debt	debt	NOUN
inlawrev-3369	334	37	reserve	reserve	NOUN
inlawrev-3369	334	38	prior	prior	ADV
inlawrev-3369	334	39	to	to	ADP
inlawrev-3369	334	40	july	july	PROPN
inlawrev-3369	334	41	1	1	NUM
inlawrev-3369	334	42	,	,	PUNCT
inlawrev-3369	334	43	1998	1998	NUM
inlawrev-3369	334	44	may	may	AUX
inlawrev-3369	334	45	not	not	PART
inlawrev-3369	334	46	be	be	AUX
inlawrev-3369	334	47	used	use	VERB
inlawrev-3369	334	48	for	for	ADP
inlawrev-3369	334	49	acquisition	acquisition	NOUN
inlawrev-3369	334	50	,	,	PUNCT
inlawrev-3369	334	51	improvement	improvement	NOUN
inlawrev-3369	334	52	,	,	PUNCT
inlawrev-3369	334	53	remodeling	remodeling	NOUN
inlawrev-3369	334	54	,	,	PUNCT
inlawrev-3369	334	55	or	or	CCONJ
inlawrev-3369	334	56	expansion	expansion	NOUN
inlawrev-3369	334	57	of	of	ADP
inlawrev-3369	334	58	the	the	DET
inlawrev-3369	334	59	coliseum.^^^	coliseum.^^^	NOUN
inlawrev-3369	334	60	the	the	DET
inlawrev-3369	334	61	third	third	ADJ
inlawrev-3369	334	62	provision	provision	NOUN
inlawrev-3369	334	63	requires	require	VERB
inlawrev-3369	334	64	the	the	DET
inlawrev-3369	334	65	city	city	NOUN
inlawrev-3369	334	66	-	-	PUNCT
inlawrev-3369	334	67	county	county	NOUN
inlawrev-3369	334	68	council	council	NOUN
inlawrev-3369	334	69	of	of	ADP
inlawrev-3369	334	70	a	a	DET
inlawrev-3369	334	71	consolidated	consolidated	ADJ
inlawrev-3369	334	72	first	first	ADJ
inlawrev-3369	334	73	class	class	NOUN
inlawrev-3369	334	74	city	city	NOUN
inlawrev-3369	334	75	,	,	PUNCT
inlawrev-3369	334	76	e.g.	e.g.	ADV
inlawrev-3369	334	77	,	,	PUNCT
inlawrev-3369	334	78	indianapolis	indianapolis	PROPN
inlawrev-3369	334	79	,	,	PUNCT
inlawrev-3369	334	80	to	to	PART
inlawrev-3369	334	81	offer	offer	VERB
inlawrev-3369	334	82	tickets	ticket	NOUN
inlawrev-3369	334	83	for	for	ADP
inlawrev-3369	334	84	sale	sale	NOUN
inlawrev-3369	334	85	to	to	ADP
inlawrev-3369	334	86	the	the	DET
inlawrev-3369	334	87	public	public	NOUN
inlawrev-3369	334	88	by	by	ADP
inlawrev-3369	334	89	a	a	DET
inlawrev-3369	334	90	"	"	PUNCT
inlawrev-3369	334	91	box	box	NOUN
inlawrev-3369	334	92	office	office	NOUN
inlawrev-3369	334	93	at	at	ADP
inlawrev-3369	334	94	the	the	DET
inlawrev-3369	334	95	facility	facility	NOUN
inlawrev-3369	334	96	"	"	PUNCT
inlawrev-3369	334	97	or	or	CCONJ
inlawrev-3369	334	98	through	through	ADP
inlawrev-3369	334	99	"	"	PUNCT
inlawrev-3369	334	100	an	an	DET
inlawrev-3369	334	101	authorized	authorized	ADJ
inlawrev-3369	334	102	agent	agent	NOUN
inlawrev-3369	334	103	ofthe	ofthe	NOUN
inlawrev-3369	334	104	facility	facility	NOUN
inlawrev-3369	334	105	"	"	PUNCT
inlawrev-3369	334	106	before	before	SCONJ
inlawrev-3369	334	107	the	the	DET
inlawrev-3369	334	108	council	council	NOUN
inlawrev-3369	334	109	can	can	AUX
inlawrev-3369	334	110	impose	impose	VERB
inlawrev-3369	334	111	a	a	DET
inlawrev-3369	334	112	county	county	NOUN
inlawrev-3369	334	113	admissions	admission	NOUN
inlawrev-3369	334	114	tax	tax	NOUN
inlawrev-3369	334	115	on	on	ADP
inlawrev-3369	334	116	the	the	DET
inlawrev-3369	334	117	sale	sale	NOUN
inlawrev-3369	334	118	of	of	ADP
inlawrev-3369	334	119	tickets	ticket	NOUN
inlawrev-3369	334	120	to	to	ADP
inlawrev-3369	334	121	an	an	DET
inlawrev-3369	334	122	event	event	NOUN
inlawrev-3369	334	123	.	.	PUNCT
inlawrev-3369	335	1	^^^	^^^	PUNCT
inlawrev-3369	335	2	/.	/.	PUNCT
inlawrev-3369	336	1	tax	tax	NOUN
inlawrev-3369	336	2	on	on	ADP
inlawrev-3369	336	3	financial	financial	ADJ
inlawrev-3369	336	4	institutions	institution	NOUN
inlawrev-3369	336	5	in	in	ADP
inlawrev-3369	336	6	the	the	DET
inlawrev-3369	336	7	area	area	NOUN
inlawrev-3369	336	8	oftax	oftax	NOUN
inlawrev-3369	336	9	on	on	ADP
inlawrev-3369	336	10	financial	financial	ADJ
inlawrev-3369	336	11	institutions	institution	NOUN
inlawrev-3369	336	12	,	,	PUNCT
inlawrev-3369	336	13	the	the	DET
inlawrev-3369	336	14	general	general	ADJ
inlawrev-3369	336	15	assembly	assembly	NOUN
inlawrev-3369	336	16	enacted	enact	VERB
inlawrev-3369	336	17	one	one	NUM
inlawrev-3369	336	18	bill	bill	NOUN
inlawrev-3369	336	19	containing	contain	VERB
inlawrev-3369	336	20	one	one	NUM
inlawrev-3369	336	21	key	key	ADJ
inlawrev-3369	336	22	provision.^^^	provision.^^^	NOUN
inlawrev-3369	336	23	the	the	DET
inlawrev-3369	336	24	new	new	ADJ
inlawrev-3369	336	25	law	law	NOUN
inlawrev-3369	336	26	changes	change	VERB
inlawrev-3369	336	27	a	a	DET
inlawrev-3369	336	28	reference	reference	NOUN
inlawrev-3369	336	29	to	to	ADP
inlawrev-3369	336	30	the	the	DET
inlawrev-3369	336	31	provisions	provision	NOUN
inlawrev-3369	336	32	under	under	ADP
inlawrev-3369	336	33	which	which	PRON
inlawrev-3369	336	34	trust	trust	NOUN
inlawrev-3369	336	35	companies	company	NOUN
inlawrev-3369	336	36	are	be	AUX
inlawrev-3369	336	37	established.^^^	established.^^^	PROPN
inlawrev-3369	336	38	because	because	SCONJ
inlawrev-3369	336	39	of	of	ADP
inlawrev-3369	336	40	the	the	DET
inlawrev-3369	336	41	change	change	NOUN
inlawrev-3369	336	42	,	,	PUNCT
inlawrev-3369	336	43	a	a	DET
inlawrev-3369	336	44	regulated	regulated	ADJ
inlawrev-3369	336	45	financial	financial	ADJ
inlawrev-3369	336	46	corporation	corporation	NOUN
inlawrev-3369	336	47	in	in	ADP
inlawrev-3369	336	48	indiana	indiana	PROPN
inlawrev-3369	336	49	includes	include	VERB
inlawrev-3369	336	50	a	a	DET
inlawrev-3369	336	51	trust	trust	NOUN
inlawrev-3369	336	52	company	company	NOUN
inlawrev-3369	336	53	that	that	PRON
inlawrev-3369	336	54	is	be	AUX
inlawrev-3369	336	55	formed	form	VERB
inlawrev-3369	336	56	under	under	ADP
inlawrev-3369	336	57	indiana	indiana	PROPN
inlawrev-3369	336	58	code	code	PROPN
inlawrev-3369	336	59	section	section	NOUN
inlawrev-3369	336	60	28	28	NUM
inlawrev-3369	336	61	-	-	SYM
inlawrev-3369	336	62	12.^^^	12.^^^	NUM
inlawrev-3369	336	63	ii	ii	PROPN
inlawrev-3369	336	64	.	.	PUNCT
inlawrev-3369	337	1	indiana	indiana	PROPN
inlawrev-3369	337	2	tax	tax	PROPN
inlawrev-3369	337	3	court	court	NOUN
inlawrev-3369	337	4	opinions	opinion	NOUN
inlawrev-3369	337	5	and	and	CCONJ
inlawrev-3369	337	6	decisions	decision	NOUN
inlawrev-3369	337	7	a.	a.	PROPN
inlawrev-3369	337	8	indiana	indiana	PROPN
inlawrev-3369	337	9	property	property	NOUN
inlawrev-3369	337	10	taxes	taxis	NOUN
inlawrev-3369	337	11	—	—	PUNCT
inlawrev-3369	337	12	real	real	ADJ
inlawrev-3369	337	13	property	property	NOUN
inlawrev-3369	337	14	taxes	taxis	NOUN
inlawrev-3369	337	15	i.	i.	NOUN
inlawrev-3369	337	16	town	town	PROPN
inlawrev-3369	337	17	of	of	ADP
inlawrev-3369	337	18	st	st	PROPN
inlawrev-3369	337	19	.	.	PROPN
inlawrev-3369	338	1	john	john	PROPN
inlawrev-3369	338	2	v.	v.	PROPN
inlawrev-3369	338	3	state	state	PROPN
inlawrev-3369	338	4	board	board	PROPN
inlawrev-3369	338	5	of	of	ADP
inlawrev-3369	338	6	tax	tax	NOUN
inlawrev-3369	338	7	commissioners	commissioner	NOUN
inlawrev-3369	338	8	(	(	PUNCT
inlawrev-3369	338	9	^'st	^'st	PROPN
inlawrev-3369	338	10	.	.	PUNCT
inlawrev-3369	339	1	john	john	PROPN
inlawrev-3369	339	2	iif)}^^—this	iif)}^^—this	DET
inlawrev-3369	339	3	case	case	NOUN
inlawrev-3369	339	4	originated	originate	VERB
inlawrev-3369	339	5	when	when	SCONJ
inlawrev-3369	339	6	the	the	DET
inlawrev-3369	339	7	plaintiffs	plaintiff	NOUN
inlawrev-3369	339	8	filed	file	VERB
inlawrev-3369	339	9	suit	suit	NOUN
inlawrev-3369	339	10	and	and	CCONJ
inlawrev-3369	339	11	the	the	DET
inlawrev-3369	339	12	tax	tax	NOUN
inlawrev-3369	339	13	court	court	NOUN
inlawrev-3369	339	14	held	hold	VERB
inlawrev-3369	339	15	that	that	SCONJ
inlawrev-3369	339	16	indiana	indiana	PROPN
inlawrev-3369	339	17	's	's	PART
inlawrev-3369	339	18	property	property	NOUN
inlawrev-3369	339	19	tax	tax	NOUN
inlawrev-3369	339	20	assessment	assessment	NOUN
inlawrev-3369	339	21	system	system	NOUN
inlawrev-3369	339	22	violated	violate	VERB
inlawrev-3369	339	23	the	the	DET
inlawrev-3369	339	24	indiana	indiana	PROPN
inlawrev-3369	339	25	constitution	constitution	NOUN
inlawrev-3369	339	26	.	.	PUNCT
inlawrev-3369	340	1	^^^	^^^	PROPN
inlawrev-3369	340	2	however	however	ADV
inlawrev-3369	340	3	,	,	PUNCT
inlawrev-3369	340	4	the	the	DET
inlawrev-3369	340	5	indiana	indiana	PROPN
inlawrev-3369	340	6	supreme	supreme	PROPN
inlawrev-3369	340	7	court	court	PROPN
inlawrev-3369	340	8	reversed	reverse	VERB
inlawrev-3369	340	9	the	the	DET
inlawrev-3369	340	10	tax	tax	NOUN
inlawrev-3369	340	11	court	court	NOUN
inlawrev-3369	340	12	decision	decision	NOUN
inlawrev-3369	340	13	and	and	CCONJ
inlawrev-3369	340	14	remanded	remand	VERB
inlawrev-3369	340	15	the	the	DET
inlawrev-3369	340	16	case	case	NOUN
inlawrev-3369	340	17	for	for	ADP
inlawrev-3369	340	18	a	a	DET
inlawrev-3369	340	19	determination	determination	NOUN
inlawrev-3369	340	20	of	of	ADP
inlawrev-3369	340	21	whether	whether	SCONJ
inlawrev-3369	340	22	indiana	indiana	PROPN
inlawrev-3369	340	23	's	's	PART
inlawrev-3369	340	24	assessment	assessment	NOUN
inlawrev-3369	340	25	"	"	PUNCT
inlawrev-3369	340	26	system	system	NOUN
inlawrev-3369	340	27	results	result	VERB
inlawrev-3369	340	28	in	in	ADP
inlawrev-3369	340	29	a	a	DET
inlawrev-3369	340	30	uniform	uniform	ADJ
inlawrev-3369	340	31	and	and	CCONJ
inlawrev-3369	340	32	equal	equal	ADJ
inlawrev-3369	340	33	rate	rate	NOUN
inlawrev-3369	340	34	of	of	ADP
inlawrev-3369	340	35	assessment	assessment	NOUN
inlawrev-3369	340	36	and	and	CCONJ
inlawrev-3369	340	37	a	a	DET
inlawrev-3369	340	38	just	just	ADV
inlawrev-3369	340	39	104	104	NUM
inlawrev-3369	340	40	.	.	PUNCT
inlawrev-3369	341	1	i	i	PRON
inlawrev-3369	341	2	d.	d.	PROPN
inlawrev-3369	341	3	§	§	PROPN
inlawrev-3369	341	4	6	6	NUM
inlawrev-3369	341	5	-	-	SYM
inlawrev-3369	341	6	9	9	NUM
inlawrev-3369	341	7	-	-	PUNCT
inlawrev-3369	341	8	29	29	NUM
inlawrev-3369	341	9	-	-	SYM
inlawrev-3369	341	10	1	1	NUM
inlawrev-3369	341	11	.	.	NOUN
inlawrev-3369	341	12	5(a	5(a	NUM
inlawrev-3369	341	13	)	)	PUNCT
inlawrev-3369	341	14	.	.	PUNCT
inlawrev-3369	342	1	105	105	NUM
inlawrev-3369	342	2	.	.	PUNCT
inlawrev-3369	343	1	i	i	PRON
inlawrev-3369	343	2	d.	d.	PROPN
inlawrev-3369	343	3	§	§	PROPN
inlawrev-3369	343	4	6	6	NUM
inlawrev-3369	343	5	-	-	SYM
inlawrev-3369	343	6	9	9	NUM
inlawrev-3369	343	7	-	-	PUNCT
inlawrev-3369	343	8	23	23	NUM
inlawrev-3369	343	9	-	-	PUNCT
inlawrev-3369	343	10	8(a)(l)(b	8(a)(l)(b	NUM
inlawrev-3369	343	11	)	)	PUNCT
inlawrev-3369	343	12	(	(	PUNCT
inlawrev-3369	343	13	eff	eff	PROPN
inlawrev-3369	343	14	.	.	PROPN
inlawrev-3369	343	15	july	july	PROPN
inlawrev-3369	343	16	1	1	NUM
inlawrev-3369	343	17	,	,	PUNCT
inlawrev-3369	343	18	1998	1998	NUM
inlawrev-3369	343	19	)	)	PUNCT
inlawrev-3369	343	20	.	.	PUNCT
inlawrev-3369	344	1	106	106	NUM
inlawrev-3369	344	2	.	.	PUNCT
inlawrev-3369	345	1	i	i	PRON
inlawrev-3369	345	2	d	d	PROPN
inlawrev-3369	345	3	§	§	PROPN
inlawrev-3369	345	4	6	6	NUM
inlawrev-3369	345	5	-	-	SYM
inlawrev-3369	345	6	9	9	NUM
inlawrev-3369	345	7	-	-	PUNCT
inlawrev-3369	345	8	23	23	NUM
inlawrev-3369	345	9	-	-	PUNCT
inlawrev-3369	345	10	8(c	8(c	NUM
inlawrev-3369	345	11	)	)	PUNCT
inlawrev-3369	345	12	.	.	PUNCT
inlawrev-3369	346	1	107	107	NUM
inlawrev-3369	346	2	.	.	PUNCT
inlawrev-3369	347	1	i	i	PRON
inlawrev-3369	347	2	d	d	PROPN
inlawrev-3369	347	3	§	§	PROPN
inlawrev-3369	347	4	§	§	PROPN
inlawrev-3369	347	5	6	6	NUM
inlawrev-3369	347	6	-	-	SYM
inlawrev-3369	347	7	9	9	NUM
inlawrev-3369	347	8	-	-	PUNCT
inlawrev-3369	347	9	13	13	NUM
inlawrev-3369	347	10	-	-	PUNCT
inlawrev-3369	347	11	l(a)(2)(a	l(a)(2)(a	PROPN
inlawrev-3369	347	12	)	)	PUNCT
inlawrev-3369	347	13	,	,	PUNCT
inlawrev-3369	347	14	(	(	PUNCT
inlawrev-3369	347	15	b	b	X
inlawrev-3369	347	16	)	)	PUNCT
inlawrev-3369	347	17	(	(	PUNCT
inlawrev-3369	347	18	eff	eff	PROPN
inlawrev-3369	347	19	.	.	PUNCT
inlawrev-3369	347	20	mar	mar	PROPN
inlawrev-3369	347	21	.	.	PROPN
inlawrev-3369	347	22	11	11	NUM
inlawrev-3369	347	23	,	,	PUNCT
inlawrev-3369	347	24	1998	1998	NUM
inlawrev-3369	347	25	)	)	PUNCT
inlawrev-3369	347	26	.	.	PUNCT
inlawrev-3369	348	1	108	108	NUM
inlawrev-3369	348	2	.	.	PUNCT
inlawrev-3369	349	1	h.r	h.r	PROPN
inlawrev-3369	349	2	.	.	PROPN
inlawrev-3369	349	3	1	1	NUM
inlawrev-3369	349	4	157	157	NUM
inlawrev-3369	349	5	,	,	PUNCT
inlawrev-3369	349	6	1	1	NUM
inlawrev-3369	349	7	10th	10th	ADJ
inlawrev-3369	349	8	leg	leg	NOUN
inlawrev-3369	349	9	.	.	PUNCT
inlawrev-3369	349	10	,	,	PUNCT
inlawrev-3369	349	11	2d	2d	PROPN
inlawrev-3369	349	12	reg	reg	NOUN
inlawrev-3369	349	13	.	.	PUNCT
inlawrev-3369	350	1	sess	sess	PROPN
inlawrev-3369	350	2	.	.	PUNCT
inlawrev-3369	351	1	§	§	PROPN
inlawrev-3369	351	2	14	14	NUM
inlawrev-3369	351	3	(	(	PUNCT
inlawrev-3369	351	4	ind	ind	NOUN
inlawrev-3369	351	5	.	.	PUNCT
inlawrev-3369	351	6	1998	1998	NUM
inlawrev-3369	351	7	)	)	PUNCT
inlawrev-3369	351	8	.	.	PUNCT
inlawrev-3369	352	1	109	109	NUM
inlawrev-3369	352	2	.	.	PUNCT
inlawrev-3369	352	3	ind	ind	PROPN
inlawrev-3369	352	4	.	.	PUNCT
inlawrev-3369	353	1	code	code	PROPN
inlawrev-3369	353	2	§	§	PROPN
inlawrev-3369	353	3	6	6	NUM
inlawrev-3369	353	4	-	-	SYM
inlawrev-3369	353	5	5.5	5.5	NUM
inlawrev-3369	353	6	-	-	PUNCT
inlawrev-3369	353	7	l-17(c)(8	l-17(c)(8	NOUN
inlawrev-3369	353	8	)	)	PUNCT
inlawrev-3369	353	9	(	(	PUNCT
inlawrev-3369	353	10	1998	1998	NUM
inlawrev-3369	353	11	)	)	PUNCT
inlawrev-3369	353	12	(	(	PUNCT
inlawrev-3369	353	13	retroactive	retroactive	ADJ
inlawrev-3369	353	14	to	to	ADP
inlawrev-3369	353	15	jan	jan	PROPN
inlawrev-3369	353	16	.	.	PROPN
inlawrev-3369	353	17	1	1	NUM
inlawrev-3369	353	18	,	,	PUNCT
inlawrev-3369	353	19	1998	1998	NUM
inlawrev-3369	353	20	)	)	PUNCT
inlawrev-3369	353	21	.	.	PUNCT
inlawrev-3369	354	1	110	110	NUM
inlawrev-3369	354	2	.	.	PUNCT
inlawrev-3369	354	3	see	see	VERB
inlawrev-3369	354	4	i	i	PROPN
inlawrev-3369	354	5	d	d	PROPN
inlawrev-3369	354	6	111	111	NUM
inlawrev-3369	354	7	.	.	PUNCT
inlawrev-3369	355	1	690	690	NUM
inlawrev-3369	355	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	355	3	370	370	NUM
inlawrev-3369	355	4	(	(	PUNCT
inlawrev-3369	355	5	ind	ind	NOUN
inlawrev-3369	355	6	.	.	PUNCT
inlawrev-3369	356	1	tax	tax	PROPN
inlawrev-3369	356	2	ct	ct	PROPN
inlawrev-3369	356	3	.	.	PROPN
inlawrev-3369	356	4	1997	1997	NUM
inlawrev-3369	356	5	)	)	PUNCT
inlawrev-3369	357	1	[	[	X
inlawrev-3369	357	2	hereinafter	hereinafter	NOUN
inlawrev-3369	357	3	st	st	PROPN
inlawrev-3369	357	4	.	.	PROPN
inlawrev-3369	357	5	john	john	PROPN
inlawrev-3369	357	6	iii	iii	PROPN
inlawrev-3369	357	7	]	]	PUNCT
inlawrev-3369	357	8	,	,	PUNCT
inlawrev-3369	357	9	supplemented	supplement	VERB
inlawrev-3369	357	10	,	,	PUNCT
inlawrev-3369	357	11	691	691	NUM
inlawrev-3369	357	12	n.e.2d	n.e.2d	NOUN
inlawrev-3369	357	13	1387	1387	NUM
inlawrev-3369	357	14	(	(	PUNCT
inlawrev-3369	357	15	ind	ind	NOUN
inlawrev-3369	357	16	.	.	PUNCT
inlawrev-3369	358	1	tax	tax	PROPN
inlawrev-3369	358	2	ct	ct	PROPN
inlawrev-3369	358	3	.	.	PROPN
inlawrev-3369	358	4	1998	1998	NUM
inlawrev-3369	358	5	)	)	PUNCT
inlawrev-3369	359	1	[	[	X
inlawrev-3369	359	2	hereinafter	hereinafter	NOUN
inlawrev-3369	359	3	st	st	PROPN
inlawrev-3369	359	4	.	.	PROPN
inlawrev-3369	359	5	john	john	PROPN
inlawrev-3369	359	6	iv\	iv\	PROPN
inlawrev-3369	359	7	,	,	PUNCT
inlawrev-3369	359	8	clarified	clarify	VERB
inlawrev-3369	359	9	,	,	PUNCT
inlawrev-3369	359	10	698	698	NUM
inlawrev-3369	359	11	n.e.2d	n.e.2d	NOUN
inlawrev-3369	359	12	399	399	NUM
inlawrev-3369	359	13	(	(	PUNCT
inlawrev-3369	359	14	ind	ind	NOUN
inlawrev-3369	359	15	.	.	PUNCT
inlawrev-3369	360	1	tax	tax	PROPN
inlawrev-3369	360	2	ct	ct	PROPN
inlawrev-3369	360	3	.	.	PROPN
inlawrev-3369	360	4	1998	1998	NUM
inlawrev-3369	360	5	)	)	PUNCT
inlawrev-3369	361	1	[	[	X
inlawrev-3369	361	2	hereinafter	hereinafter	NOUN
inlawrev-3369	361	3	st	st	PROPN
inlawrev-3369	361	4	.	.	PROPN
inlawrev-3369	361	5	john	john	PROPN
inlawrev-3369	361	6	v\	v\	PROPN
inlawrev-3369	361	7	,	,	PUNCT
inlawrev-3369	361	8	affd	affd	VERB
inlawrev-3369	361	9	in	in	ADP
inlawrev-3369	361	10	part	part	NOUN
inlawrev-3369	361	11	,	,	PUNCT
inlawrev-3369	361	12	rev	rev	PROPN
inlawrev-3369	361	13	'd	'd	PROPN
inlawrev-3369	361	14	in	in	ADP
inlawrev-3369	361	15	part	part	NOUN
inlawrev-3369	361	16	,	,	PUNCT
inlawrev-3369	361	17	702	702	NUM
inlawrev-3369	361	18	n.e.2d	n.e.2d	NOUN
inlawrev-3369	361	19	1034	1034	NUM
inlawrev-3369	361	20	(	(	PUNCT
inlawrev-3369	361	21	ind	ind	NOUN
inlawrev-3369	361	22	.	.	PUNCT
inlawrev-3369	361	23	1998	1998	NUM
inlawrev-3369	361	24	)	)	PUNCT
inlawrev-3369	362	1	[	[	X
inlawrev-3369	362	2	hereinafter	hereinafter	NOUN
inlawrev-3369	362	3	st	st	PROPN
inlawrev-3369	362	4	.	.	PROPN
inlawrev-3369	362	5	john	john	PROPN
inlawrev-3369	362	6	vi	vi	PROPN
inlawrev-3369	362	7	]	]	PUNCT
inlawrev-3369	362	8	.	.	PUNCT
inlawrev-3369	363	1	112	112	NUM
inlawrev-3369	363	2	.	.	PUNCT
inlawrev-3369	363	3	st	st	PROPN
inlawrev-3369	363	4	.	.	PROPN
inlawrev-3369	363	5	john	john	PROPN
inlawrev-3369	363	6	iii	iii	PROPN
inlawrev-3369	363	7	,	,	PUNCT
inlawrev-3369	363	8	690	690	NUM
inlawrev-3369	363	9	n.e.2d	n.e.2d	NOUN
inlawrev-3369	363	10	at	at	ADP
inlawrev-3369	363	11	372	372	NUM
inlawrev-3369	363	12	(	(	PUNCT
inlawrev-3369	363	13	citing	cite	VERB
inlawrev-3369	363	14	town	town	NOUN
inlawrev-3369	363	15	of	of	ADP
inlawrev-3369	363	16	st	st	PROPN
inlawrev-3369	363	17	.	.	PROPN
inlawrev-3369	363	18	john	john	PROPN
inlawrev-3369	363	19	v.	v.	PROPN
inlawrev-3369	363	20	state	state	PROPN
inlawrev-3369	363	21	bd	bd	PROPN
inlawrev-3369	363	22	.	.	PROPN
inlawrev-3369	363	23	of	of	ADP
inlawrev-3369	363	24	tax	tax	NOUN
inlawrev-3369	363	25	comm'rs	comm'rs	NOUN
inlawrev-3369	363	26	,	,	PUNCT
inlawrev-3369	363	27	665	665	NUM
inlawrev-3369	363	28	n.e.2d	n.e.2d	NOUN
inlawrev-3369	363	29	965	965	NUM
inlawrev-3369	363	30	(	(	PUNCT
inlawrev-3369	363	31	ind	ind	NOUN
inlawrev-3369	363	32	.	.	PUNCT
inlawrev-3369	364	1	tax	tax	PROPN
inlawrev-3369	364	2	ct	ct	PROPN
inlawrev-3369	364	3	.	.	PROPN
inlawrev-3369	364	4	1996	1996	NUM
inlawrev-3369	364	5	)	)	PUNCT
inlawrev-3369	365	1	[	[	X
inlawrev-3369	365	2	hereinafter	hereinafter	NOUN
inlawrev-3369	365	3	st	st	PROPN
inlawrev-3369	365	4	.	.	PROPN
inlawrev-3369	365	5	john	john	PROPN
inlawrev-3369	365	6	/	/	PUNCT
inlawrev-3369	365	7	]	]	X
inlawrev-3369	365	8	)	)	PUNCT
inlawrev-3369	365	9	.	.	PUNCT
inlawrev-3369	366	1	1999	1999	NUM
inlawrev-3369	366	2	]	]	PUNCT
inlawrev-3369	366	3	taxation	taxation	NOUN
inlawrev-3369	366	4	1013	1013	NUM
inlawrev-3369	366	5	valuation	valuation	NOUN
inlawrev-3369	366	6	based	base	VERB
inlawrev-3369	366	7	on	on	ADP
inlawrev-3369	366	8	property	property	NOUN
inlawrev-3369	366	9	wealth	wealth	NOUN
inlawrev-3369	366	10	.	.	PUNCT
inlawrev-3369	367	1	"^	"^	PUNCT
inlawrev-3369	368	1	*	*	PUNCT
inlawrev-3369	368	2	^	^	PUNCT
inlawrev-3369	368	3	the	the	DET
inlawrev-3369	368	4	tax	tax	NOUN
inlawrev-3369	368	5	court	court	NOUN
inlawrev-3369	368	6	determined	determine	VERB
inlawrev-3369	368	7	the	the	DET
inlawrev-3369	368	8	following	following	ADJ
inlawrev-3369	368	9	issues	issue	NOUN
inlawrev-3369	368	10	on	on	ADP
inlawrev-3369	368	11	remand	remand	NOUN
inlawrev-3369	368	12	:	:	PUNCT
inlawrev-3369	368	13	(	(	PUNCT
inlawrev-3369	368	14	1	1	X
inlawrev-3369	368	15	)	)	PUNCT
inlawrev-3369	368	16	whether	whether	SCONJ
inlawrev-3369	368	17	indiana	indiana	PROPN
inlawrev-3369	368	18	's	's	PART
inlawrev-3369	368	19	property	property	NOUN
inlawrev-3369	368	20	tax	tax	NOUN
inlawrev-3369	368	21	assessment	assessment	NOUN
inlawrev-3369	368	22	system	system	NOUN
inlawrev-3369	368	23	violated	violate	VERB
inlawrev-3369	368	24	article	article	NOUN
inlawrev-3369	368	25	x	x	NOUN
inlawrev-3369	368	26	,	,	PUNCT
inlawrev-3369	368	27	section	section	NOUN
inlawrev-3369	368	28	1	1	NUM
inlawrev-3369	368	29	of	of	ADP
inlawrev-3369	368	30	the	the	DET
inlawrev-3369	368	31	indiana	indiana	PROPN
inlawrev-3369	368	32	constitution	constitution	PROPN
inlawrev-3369	368	33	;	;	PUNCT
inlawrev-3369	368	34	(	(	PUNCT
inlawrev-3369	368	35	2	2	X
inlawrev-3369	368	36	)	)	PUNCT
inlawrev-3369	368	37	whether	whether	SCONJ
inlawrev-3369	368	38	the	the	DET
inlawrev-3369	368	39	system	system	NOUN
inlawrev-3369	368	40	violated	violate	VERB
inlawrev-3369	368	41	article	article	NOUN
inlawrev-3369	368	42	i	i	PRON
inlawrev-3369	368	43	,	,	PUNCT
inlawrev-3369	368	44	section	section	NOUN
inlawrev-3369	368	45	12	12	NUM
inlawrev-3369	368	46	of	of	ADP
inlawrev-3369	368	47	the	the	DET
inlawrev-3369	368	48	indiana	indiana	PROPN
inlawrev-3369	368	49	constitution	constitution	PROPN
inlawrev-3369	368	50	;	;	PUNCT
inlawrev-3369	368	51	(	(	PUNCT
inlawrev-3369	368	52	3	3	X
inlawrev-3369	368	53	)	)	PUNCT
inlawrev-3369	368	54	whether	whether	SCONJ
inlawrev-3369	368	55	the	the	DET
inlawrev-3369	368	56	system	system	NOUN
inlawrev-3369	368	57	violated	violate	VERB
inlawrev-3369	368	58	the	the	DET
inlawrev-3369	368	59	federal	federal	ADJ
inlawrev-3369	368	60	due	due	ADJ
inlawrev-3369	368	61	process	process	NOUN
inlawrev-3369	368	62	clause	clause	NOUN
inlawrev-3369	368	63	of	of	ADP
inlawrev-3369	368	64	the	the	DET
inlawrev-3369	368	65	fourteenth	fourteenth	ADJ
inlawrev-3369	368	66	amendment	amendment	NOUN
inlawrev-3369	368	67	to	to	ADP
inlawrev-3369	368	68	the	the	DET
inlawrev-3369	368	69	u.s	u.s	PROPN
inlawrev-3369	368	70	.	.	PROPN
inlawrev-3369	368	71	constitution	constitution	PROPN
inlawrev-3369	368	72	,	,	PUNCT
inlawrev-3369	368	73	procedurally	procedurally	ADV
inlawrev-3369	368	74	or	or	CCONJ
inlawrev-3369	368	75	substantively	substantively	ADV
inlawrev-3369	368	76	;	;	PUNCT
inlawrev-3369	368	77	and	and	CCONJ
inlawrev-3369	368	78	,	,	PUNCT
inlawrev-3369	368	79	(	(	PUNCT
inlawrev-3369	368	80	4	4	X
inlawrev-3369	368	81	)	)	PUNCT
inlawrev-3369	368	82	whether	whether	SCONJ
inlawrev-3369	368	83	the	the	DET
inlawrev-3369	368	84	system	system	NOUN
inlawrev-3369	368	85	violated	violate	VERB
inlawrev-3369	368	86	the	the	DET
inlawrev-3369	368	87	federal	federal	ADJ
inlawrev-3369	368	88	equal	equal	ADJ
inlawrev-3369	368	89	protection	protection	NOUN
inlawrev-3369	368	90	clause	clause	NOUN
inlawrev-3369	368	91	of	of	ADP
inlawrev-3369	368	92	the	the	DET
inlawrev-3369	368	93	fourteenth	fourteenth	ADJ
inlawrev-3369	368	94	amendment	amendment	NOUN
inlawrev-3369	368	95	to	to	ADP
inlawrev-3369	368	96	the	the	DET
inlawrev-3369	368	97	u.s	u.s	PROPN
inlawrev-3369	368	98	.	.	PROPN
inlawrev-3369	368	99	constitution	constitution	PROPN
inlawrev-3369	368	100	.	.	PUNCT
inlawrev-3369	369	1	'^	'^	AUX
inlawrev-3369	369	2	"	"	PUNCT
inlawrev-3369	369	3	*	*	PUNCT
inlawrev-3369	369	4	the	the	DET
inlawrev-3369	369	5	tax	tax	NOUN
inlawrev-3369	369	6	court	court	NOUN
inlawrev-3369	369	7	discussed	discuss	VERB
inlawrev-3369	369	8	each	each	DET
inlawrev-3369	369	9	issue	issue	NOUN
inlawrev-3369	369	10	separately	separately	ADV
inlawrev-3369	369	11	.	.	PUNCT
inlawrev-3369	370	1	indiana	indiana	PROPN
inlawrev-3369	370	2	imposes	impose	VERB
inlawrev-3369	370	3	a	a	DET
inlawrev-3369	370	4	tax	tax	NOUN
inlawrev-3369	370	5	on	on	ADP
inlawrev-3369	370	6	the	the	DET
inlawrev-3369	370	7	value	value	NOUN
inlawrev-3369	370	8	of	of	ADP
inlawrev-3369	370	9	real	real	ADJ
inlawrev-3369	370	10	property	property	NOUN
inlawrev-3369	370	11	and	and	CCONJ
inlawrev-3369	370	12	the	the	DET
inlawrev-3369	370	13	value	value	NOUN
inlawrev-3369	370	14	of	of	ADP
inlawrev-3369	370	15	real	real	ADJ
inlawrev-3369	370	16	property	property	NOUN
inlawrev-3369	370	17	is	be	AUX
inlawrev-3369	370	18	defined	define	VERB
inlawrev-3369	370	19	by	by	ADP
inlawrev-3369	370	20	statute	statute	NOUN
inlawrev-3369	370	21	as	as	ADP
inlawrev-3369	370	22	the	the	DET
inlawrev-3369	370	23	"	"	PUNCT
inlawrev-3369	370	24	true	true	ADJ
inlawrev-3369	370	25	tax	tax	NOUN
inlawrev-3369	370	26	value	value	NOUN
inlawrev-3369	370	27	.	.	PUNCT
inlawrev-3369	371	1	"	"	PUNCT
inlawrev-3369	371	2	'	'	PUNCT
inlawrev-3369	371	3	'	'	PUNCT
inlawrev-3369	371	4	^	^	PUNCT
inlawrev-3369	371	5	"	"	PUNCT
inlawrev-3369	371	6	'	'	PUNCT
inlawrev-3369	371	7	[	[	X
inlawrev-3369	371	8	t]rue	t]rue	ADJ
inlawrev-3369	371	9	tax	tax	NOUN
inlawrev-3369	371	10	value	value	NOUN
inlawrev-3369	371	11	does	do	AUX
inlawrev-3369	371	12	not	not	PART
inlawrev-3369	371	13	mean	mean	VERB
inlawrev-3369	371	14	fair	fair	ADJ
inlawrev-3369	371	15	market	market	NOUN
inlawrev-3369	371	16	value	value	NOUN
inlawrev-3369	371	17	.	.	PUNCT
inlawrev-3369	371	18	.	.	PUNCT
inlawrev-3369	371	19	.	.	PUNCT
inlawrev-3369	372	1	[	[	X
inlawrev-3369	372	2	but	but	CCONJ
inlawrev-3369	372	3	rather	rather	ADV
inlawrev-3369	372	4	]	]	PUNCT
inlawrev-3369	372	5	the	the	DET
inlawrev-3369	372	6	value	value	NOUN
inlawrev-3369	372	7	determined	determine	VERB
inlawrev-3369	372	8	under	under	ADP
inlawrev-3369	372	9	the	the	DET
inlawrev-3369	372	10	rules	rule	NOUN
inlawrev-3369	372	11	of	of	ADP
inlawrev-3369	372	12	the	the	DET
inlawrev-3369	372	13	state	state	NOUN
inlawrev-3369	372	14	board	board	NOUN
inlawrev-3369	372	15	of	of	ADP
inlawrev-3369	372	16	tax	tax	NOUN
inlawrev-3369	372	17	commissioners	commissioner	NOUN
inlawrev-3369	372	18	.	.	PUNCT
inlawrev-3369	373	1	'"''^	'"''^	AUX
inlawrev-3369	373	2	the	the	DET
inlawrev-3369	373	3	indiana	indiana	PROPN
inlawrev-3369	373	4	state	state	PROPN
inlawrev-3369	373	5	board	board	PROPN
inlawrev-3369	373	6	of	of	ADP
inlawrev-3369	373	7	tax	tax	NOUN
inlawrev-3369	373	8	commissioners	commissioner	NOUN
inlawrev-3369	373	9	(	(	PUNCT
inlawrev-3369	373	10	"	"	PUNCT
inlawrev-3369	373	11	isbtc	isbtc	NOUN
inlawrev-3369	373	12	"	"	PUNCT
inlawrev-3369	373	13	)	)	PUNCT
inlawrev-3369	373	14	is	be	AUX
inlawrev-3369	373	15	required	require	VERB
inlawrev-3369	373	16	by	by	ADP
inlawrev-3369	373	17	statute	statute	NOUN
inlawrev-3369	373	18	to	to	PART
inlawrev-3369	373	19	assess	assess	VERB
inlawrev-3369	373	20	property	property	NOUN
inlawrev-3369	373	21	according	accord	VERB
inlawrev-3369	373	22	to	to	ADP
inlawrev-3369	373	23	the	the	DET
inlawrev-3369	373	24	laws	law	NOUN
inlawrev-3369	373	25	of	of	ADP
inlawrev-3369	373	26	indiana	indiana	PROPN
inlawrev-3369	373	27	.	.	PUNCT
inlawrev-3369	374	1	"^	"^	VERB
inlawrev-3369	374	2	in	in	ADP
inlawrev-3369	374	3	an	an	DET
inlawrev-3369	374	4	attempt	attempt	NOUN
inlawrev-3369	374	5	to	to	PART
inlawrev-3369	374	6	execute	execute	VERB
inlawrev-3369	374	7	its	its	PRON
inlawrev-3369	374	8	statutory	statutory	ADJ
inlawrev-3369	374	9	duties	duty	NOUN
inlawrev-3369	374	10	,	,	PUNCT
inlawrev-3369	374	11	the	the	DET
inlawrev-3369	374	12	isbtc	isbtc	NOUN
inlawrev-3369	374	13	has	have	AUX
inlawrev-3369	374	14	promulgated	promulgate	VERB
inlawrev-3369	374	15	regulations	regulation	NOUN
inlawrev-3369	374	16	for	for	ADP
inlawrev-3369	374	17	determining	determine	VERB
inlawrev-3369	374	18	the	the	DET
inlawrev-3369	374	19	true	true	ADJ
inlawrev-3369	374	20	tax	tax	NOUN
inlawrev-3369	374	21	value	value	NOUN
inlawrev-3369	374	22	of	of	ADP
inlawrev-3369	374	23	real	real	ADJ
inlawrev-3369	374	24	property	property	NOUN
inlawrev-3369	374	25	.	.	PUNCT
inlawrev-3369	375	1	"^	"^	PUNCT
inlawrev-3369	376	1	under	under	ADP
inlawrev-3369	376	2	the	the	DET
inlawrev-3369	376	3	regulations	regulation	NOUN
inlawrev-3369	376	4	,	,	PUNCT
inlawrev-3369	376	5	the	the	DET
inlawrev-3369	376	6	value	value	NOUN
inlawrev-3369	376	7	of	of	ADP
inlawrev-3369	376	8	non	non	ADJ
inlawrev-3369	376	9	-	-	ADJ
inlawrev-3369	376	10	agricultural	agricultural	ADJ
inlawrev-3369	376	11	land	land	NOUN
inlawrev-3369	376	12	is	be	AUX
inlawrev-3369	376	13	determined	determine	VERB
inlawrev-3369	376	14	by	by	ADP
inlawrev-3369	376	15	a	a	DET
inlawrev-3369	376	16	county	county	NOUN
inlawrev-3369	376	17	land	land	NOUN
inlawrev-3369	376	18	valuation	valuation	PROPN
inlawrev-3369	376	19	commission	commission	PROPN
inlawrev-3369	376	20	.	.	PUNCT
inlawrev-3369	377	1	"^	"^	VERB
inlawrev-3369	377	2	the	the	DET
inlawrev-3369	377	3	county	county	NOUN
inlawrev-3369	377	4	commission	commission	NOUN
inlawrev-3369	377	5	determines	determine	VERB
inlawrev-3369	377	6	the	the	DET
inlawrev-3369	377	7	value	value	NOUN
inlawrev-3369	377	8	of	of	ADP
inlawrev-3369	377	9	land	land	NOUN
inlawrev-3369	377	10	based	base	VERB
inlawrev-3369	377	11	on	on	ADP
inlawrev-3369	377	12	sales	sale	NOUN
inlawrev-3369	377	13	data	datum	NOUN
inlawrev-3369	377	14	for	for	ADP
inlawrev-3369	377	15	the	the	DET
inlawrev-3369	377	16	county	county	NOUN
inlawrev-3369	377	17	and	and	CCONJ
inlawrev-3369	377	18	forwards	forward	VERB
inlawrev-3369	377	19	such	such	ADJ
inlawrev-3369	377	20	values	value	NOUN
inlawrev-3369	377	21	to	to	ADP
inlawrev-3369	377	22	the	the	DET
inlawrev-3369	377	23	isbtc	isbtc	NOUN
inlawrev-3369	377	24	for	for	ADP
inlawrev-3369	377	25	approval	approval	NOUN
inlawrev-3369	377	26	.	.	PUNCT
inlawrev-3369	378	1	'	'	PUNCT
inlawrev-3369	379	1	^	^	NOUN
inlawrev-3369	379	2	°	°	ADP
inlawrev-3369	379	3	the	the	DET
inlawrev-3369	379	4	isbtc	isbtc	NOUN
inlawrev-3369	379	5	then	then	ADV
inlawrev-3369	379	6	either	either	CCONJ
inlawrev-3369	379	7	approves	approve	VERB
inlawrev-3369	379	8	or	or	CCONJ
inlawrev-3369	379	9	modifies	modify	VERB
inlawrev-3369	379	10	such	such	ADJ
inlawrev-3369	379	11	values	value	NOUN
inlawrev-3369	379	12	.	.	PUNCT
inlawrev-3369	380	1	'^	'^	NOUN
inlawrev-3369	380	2	'	'	PUNCT
inlawrev-3369	380	3	thus	thus	ADV
inlawrev-3369	380	4	,	,	PUNCT
inlawrev-3369	380	5	the	the	DET
inlawrev-3369	380	6	isbtc	isbtc	NOUN
inlawrev-3369	380	7	has	have	VERB
inlawrev-3369	380	8	final	final	ADJ
inlawrev-3369	380	9	say	say	NOUN
inlawrev-3369	380	10	as	as	ADP
inlawrev-3369	380	11	to	to	ADP
inlawrev-3369	380	12	the	the	DET
inlawrev-3369	380	13	value	value	NOUN
inlawrev-3369	380	14	of	of	ADP
inlawrev-3369	380	15	the	the	DET
inlawrev-3369	380	16	property	property	NOUN
inlawrev-3369	380	17	.	.	PUNCT
inlawrev-3369	381	1	'	'	PUNCT
inlawrev-3369	381	2	^^	^^	CCONJ
inlawrev-3369	381	3	the	the	DET
inlawrev-3369	381	4	final	final	ADJ
inlawrev-3369	381	5	value	value	NOUN
inlawrev-3369	381	6	of	of	ADP
inlawrev-3369	381	7	the	the	DET
inlawrev-3369	381	8	property	property	NOUN
inlawrev-3369	381	9	is	be	AUX
inlawrev-3369	381	10	reduced	reduce	VERB
inlawrev-3369	381	11	to	to	ADP
inlawrev-3369	381	12	a	a	DET
inlawrev-3369	381	13	county	county	NOUN
inlawrev-3369	381	14	land	land	NOUN
inlawrev-3369	381	15	valuation	valuation	NOUN
inlawrev-3369	381	16	order	order	NOUN
inlawrev-3369	381	17	.	.	PUNCT
inlawrev-3369	382	1	therefore	therefore	ADV
inlawrev-3369	382	2	,	,	PUNCT
inlawrev-3369	382	3	the	the	DET
inlawrev-3369	382	4	value	value	NOUN
inlawrev-3369	382	5	of	of	ADP
inlawrev-3369	382	6	property	property	NOUN
inlawrev-3369	382	7	as	as	SCONJ
inlawrev-3369	382	8	determined	determine	VERB
inlawrev-3369	382	9	by	by	ADP
inlawrev-3369	382	10	the	the	DET
inlawrev-3369	382	11	county	county	NOUN
inlawrev-3369	382	12	approximates	approximate	VERB
inlawrev-3369	382	13	the	the	DET
inlawrev-3369	382	14	land	land	NOUN
inlawrev-3369	382	15	's	's	PART
inlawrev-3369	382	16	fair	fair	ADJ
inlawrev-3369	382	17	market	market	NOUN
inlawrev-3369	382	18	value	value	NOUN
inlawrev-3369	382	19	because	because	SCONJ
inlawrev-3369	382	20	sales	sale	NOUN
inlawrev-3369	382	21	data	datum	NOUN
inlawrev-3369	382	22	is	be	AUX
inlawrev-3369	382	23	used	use	VERB
inlawrev-3369	382	24	as	as	ADP
inlawrev-3369	382	25	the	the	DET
inlawrev-3369	382	26	basis	basis	NOUN
inlawrev-3369	382	27	for	for	ADP
inlawrev-3369	382	28	the	the	DET
inlawrev-3369	382	29	county	county	NOUN
inlawrev-3369	382	30	's	's	PART
inlawrev-3369	382	31	determination	determination	NOUN
inlawrev-3369	382	32	of	of	ADP
inlawrev-3369	382	33	value	value	NOUN
inlawrev-3369	382	34	.	.	PUNCT
inlawrev-3369	383	1	'	'	PUNCT
inlawrev-3369	383	2	^^	^^	ADP
inlawrev-3369	383	3	a	a	DET
inlawrev-3369	383	4	county	county	NOUN
inlawrev-3369	383	5	agricultural	agricultural	ADJ
inlawrev-3369	383	6	land	land	NOUN
inlawrev-3369	383	7	advisory	advisory	PROPN
inlawrev-3369	383	8	committee	committee	NOUN
inlawrev-3369	383	9	determines	determine	VERB
inlawrev-3369	383	10	the	the	DET
inlawrev-3369	383	11	true	true	ADJ
inlawrev-3369	383	12	tax	tax	NOUN
inlawrev-3369	383	13	value	value	NOUN
inlawrev-3369	383	14	of	of	ADP
inlawrev-3369	383	15	agricultural	agricultural	ADJ
inlawrev-3369	383	16	land'^	land'^	NOUN
inlawrev-3369	383	17	"	"	PUNCT
inlawrev-3369	383	18	*	*	PUNCT
inlawrev-3369	383	19	by	by	ADP
inlawrev-3369	383	20	starting	start	VERB
inlawrev-3369	383	21	at	at	ADP
inlawrev-3369	383	22	a	a	DET
inlawrev-3369	383	23	base	base	ADJ
inlawrev-3369	383	24	rate	rate	NOUN
inlawrev-3369	383	25	of	of	ADP
inlawrev-3369	383	26	$	$	SYM
inlawrev-3369	383	27	495	495	NUM
inlawrev-3369	383	28	per	per	ADP
inlawrev-3369	383	29	acre	acre	NOUN
inlawrev-3369	383	30	and	and	CCONJ
inlawrev-3369	383	31	adjusting	adjust	VERB
inlawrev-3369	383	32	that	that	DET
inlawrev-3369	383	33	rate	rate	NOUN
inlawrev-3369	383	34	to	to	PART
inlawrev-3369	383	35	reflect	reflect	VERB
inlawrev-3369	383	36	the	the	DET
inlawrev-3369	383	37	soil	soil	NOUN
inlawrev-3369	383	38	's	's	PART
inlawrev-3369	383	39	crop	crop	NOUN
inlawrev-3369	383	40	production	production	NOUN
inlawrev-3369	383	41	capacity	capacity	NOUN
inlawrev-3369	383	42	.	.	PUNCT
inlawrev-3369	384	1	'	'	PUNCT
inlawrev-3369	384	2	^^	^^	PUNCT
inlawrev-3369	384	3	thus	thus	ADV
inlawrev-3369	384	4	,	,	PUNCT
inlawrev-3369	384	5	the	the	DET
inlawrev-3369	384	6	value	value	NOUN
inlawrev-3369	384	7	of	of	ADP
inlawrev-3369	384	8	agricultural	agricultural	ADJ
inlawrev-3369	384	9	land	land	NOUN
inlawrev-3369	384	10	approximates	approximate	VERB
inlawrev-3369	384	11	the	the	DET
inlawrev-3369	384	12	land	land	NOUN
inlawrev-3369	384	13	's	's	PART
inlawrev-3369	384	14	earning	earning	NOUN
inlawrev-3369	384	15	capacity	capacity	NOUN
inlawrev-3369	384	16	.	.	PUNCT
inlawrev-3369	385	1	'	'	PUNCT
inlawrev-3369	385	2	^^	^^	SYM
inlawrev-3369	385	3	1	1	NUM
inlawrev-3369	385	4	13	13	NUM
inlawrev-3369	385	5	.	.	PUNCT
inlawrev-3369	386	1	i	i	PRON
inlawrev-3369	386	2	d.	d.	PROPN
inlawrev-3369	386	3	(	(	PUNCT
inlawrev-3369	386	4	citing	cite	VERB
inlawrev-3369	386	5	town	town	NOUN
inlawrev-3369	386	6	of	of	ADP
inlawrev-3369	386	7	st	st	PROPN
inlawrev-3369	386	8	.	.	PROPN
inlawrev-3369	387	1	john	john	PROPN
inlawrev-3369	387	2	v.	v.	PROPN
inlawrev-3369	387	3	state	state	PROPN
inlawrev-3369	387	4	bd	bd	PROPN
inlawrev-3369	387	5	.	.	PROPN
inlawrev-3369	387	6	of	of	ADP
inlawrev-3369	387	7	tax	tax	NOUN
inlawrev-3369	387	8	comm'rs	comm'rs	NOUN
inlawrev-3369	387	9	,	,	PUNCT
inlawrev-3369	387	10	675	675	NUM
inlawrev-3369	387	11	n.e.2d	n.e.2d	NOUN
inlawrev-3369	387	12	318	318	NUM
inlawrev-3369	387	13	(	(	PUNCT
inlawrev-3369	387	14	ind	ind	NOUN
inlawrev-3369	387	15	.	.	PUNCT
inlawrev-3369	387	16	1996	1996	NUM
inlawrev-3369	387	17	)	)	PUNCT
inlawrev-3369	388	1	[	[	X
inlawrev-3369	388	2	hereinafter	hereinafter	NOUN
inlawrev-3369	388	3	st	st	PROPN
inlawrev-3369	388	4	.	.	PROPN
inlawrev-3369	388	5	john	john	PROPN
inlawrev-3369	388	6	//	//	PROPN
inlawrev-3369	388	7	]	]	X
inlawrev-3369	388	8	)	)	PUNCT
inlawrev-3369	388	9	.	.	PUNCT
inlawrev-3369	389	1	114	114	NUM
inlawrev-3369	389	2	.	.	PUNCT
inlawrev-3369	390	1	i	i	PRON
inlawrev-3369	390	2	d.	d.	PROPN
inlawrev-3369	390	3	115	115	NUM
inlawrev-3369	390	4	.	.	PUNCT
inlawrev-3369	391	1	see	see	VERB
inlawrev-3369	391	2	i	i	PRON
inlawrev-3369	391	3	d	d	PROPN
inlawrev-3369	391	4	at	at	ADP
inlawrev-3369	391	5	372	372	NUM
inlawrev-3369	391	6	-	-	SYM
inlawrev-3369	391	7	73	73	NUM
inlawrev-3369	391	8	(	(	PUNCT
inlawrev-3369	391	9	citing	cite	VERB
inlawrev-3369	391	10	ind	ind	NOUN
inlawrev-3369	391	11	.	.	PUNCT
inlawrev-3369	392	1	code	code	PROPN
inlawrev-3369	392	2	§	§	PROPN
inlawrev-3369	392	3	6	6	NUM
inlawrev-3369	392	4	-	-	SYM
inlawrev-3369	392	5	1	1	NUM
inlawrev-3369	392	6	.	.	NOUN
inlawrev-3369	392	7	1	1	NUM
inlawrev-3369	392	8	-	-	SYM
inlawrev-3369	392	9	31	31	NUM
inlawrev-3369	392	10	-6(b)(7	-6(b)(7	NOUN
inlawrev-3369	392	11	)	)	PUNCT
inlawrev-3369	392	12	(	(	PUNCT
inlawrev-3369	392	13	1998	1998	NUM
inlawrev-3369	392	14	)	)	PUNCT
inlawrev-3369	392	15	)	)	PUNCT
inlawrev-3369	392	16	.	.	PUNCT
inlawrev-3369	393	1	1	1	NUM
inlawrev-3369	393	2	16	16	NUM
inlawrev-3369	393	3	.	.	PUNCT
inlawrev-3369	394	1	i	i	PRON
inlawrev-3369	394	2	d	d	PROPN
inlawrev-3369	394	3	at	at	ADP
inlawrev-3369	394	4	373	373	NUM
inlawrev-3369	394	5	(	(	PUNCT
inlawrev-3369	394	6	quoting	quote	VERB
inlawrev-3369	394	7	ind	ind	PROPN
inlawrev-3369	394	8	.	.	PUNCT
inlawrev-3369	395	1	code	code	PROPN
inlawrev-3369	395	2	§	§	PROPN
inlawrev-3369	395	3	61.1	61.1	NUM
inlawrev-3369	395	4	-31	-31	NUM
inlawrev-3369	395	5	-6(c	-6(c	PROPN
inlawrev-3369	395	6	)	)	PUNCT
inlawrev-3369	395	7	(	(	PUNCT
inlawrev-3369	395	8	1998	1998	NUM
inlawrev-3369	395	9	)	)	PUNCT
inlawrev-3369	395	10	)	)	PUNCT
inlawrev-3369	395	11	.	.	PUNCT
inlawrev-3369	396	1	117	117	NUM
inlawrev-3369	396	2	.	.	PUNCT
inlawrev-3369	397	1	see	see	VERB
inlawrev-3369	397	2	i	i	PRON
inlawrev-3369	397	3	d	d	PROPN
inlawrev-3369	397	4	(	(	PUNCT
inlawrev-3369	397	5	citing	cite	VERB
inlawrev-3369	397	6	ind	ind	NOUN
inlawrev-3369	397	7	.	.	PUNCT
inlawrev-3369	398	1	code	code	PROPN
inlawrev-3369	398	2	§	§	PROPN
inlawrev-3369	398	3	6	6	NUM
inlawrev-3369	398	4	-	-	SYM
inlawrev-3369	398	5	1.1	1.1	NUM
inlawrev-3369	398	6	-	-	PUNCT
inlawrev-3369	398	7	35	35	NUM
inlawrev-3369	398	8	-	-	SYM
inlawrev-3369	398	9	1	1	NUM
inlawrev-3369	398	10	(	(	PUNCT
inlawrev-3369	398	11	1998	1998	NUM
inlawrev-3369	398	12	)	)	PUNCT
inlawrev-3369	398	13	)	)	PUNCT
inlawrev-3369	398	14	.	.	PUNCT
inlawrev-3369	399	1	118	118	NUM
inlawrev-3369	399	2	.	.	PUNCT
inlawrev-3369	399	3	see	see	VERB
inlawrev-3369	399	4	i	i	PROPN
inlawrev-3369	399	5	d	d	PROPN
inlawrev-3369	399	6	119	119	PROPN
inlawrev-3369	399	7	.	.	PUNCT
inlawrev-3369	400	1	see	see	VERB
inlawrev-3369	400	2	i	i	PROPN
inlawrev-3369	400	3	d	d	PROPN
inlawrev-3369	400	4	120	120	NUM
inlawrev-3369	400	5	.	.	PUNCT
inlawrev-3369	401	1	see	see	VERB
inlawrev-3369	401	2	i	i	PROPN
inlawrev-3369	401	3	d	d	PROPN
inlawrev-3369	401	4	121	121	NUM
inlawrev-3369	401	5	.	.	PUNCT
inlawrev-3369	402	1	see	see	VERB
inlawrev-3369	402	2	i	i	PROPN
inlawrev-3369	402	3	d.	d.	PROPN
inlawrev-3369	402	4	ni	ni	PROPN
inlawrev-3369	402	5	.	.	PROPN
inlawrev-3369	403	1	see	see	VERB
inlawrev-3369	403	2	i	i	PROPN
inlawrev-3369	403	3	d	d	PROPN
inlawrev-3369	403	4	at	at	ADP
inlawrev-3369	403	5	373	373	NUM
inlawrev-3369	403	6	n.2	n.2	NOUN
inlawrev-3369	403	7	.	.	PROPN
inlawrev-3369	404	1	123	123	NUM
inlawrev-3369	404	2	.	.	PUNCT
inlawrev-3369	405	1	see	see	VERB
inlawrev-3369	405	2	i	i	PROPN
inlawrev-3369	405	3	d	d	PROPN
inlawrev-3369	405	4	ax373	ax373	PROPN
inlawrev-3369	405	5	.	.	PUNCT
inlawrev-3369	406	1	124	124	NUM
inlawrev-3369	406	2	.	.	PUNCT
inlawrev-3369	407	1	see	see	VERB
inlawrev-3369	407	2	i	i	PRON
inlawrev-3369	407	3	d	d	PROPN
inlawrev-3369	407	4	(	(	PUNCT
inlawrev-3369	407	5	citing	cite	VERB
inlawrev-3369	407	6	i^fd	i^fd	NOUN
inlawrev-3369	407	7	.	.	PUNCT
inlawrev-3369	408	1	code	code	PROPN
inlawrev-3369	408	2	§	§	PROPN
inlawrev-3369	408	3	6	6	NUM
inlawrev-3369	408	4	-	-	SYM
inlawrev-3369	408	5	1.1	1.1	NUM
inlawrev-3369	408	6	-	-	PUNCT
inlawrev-3369	408	7	4	4	NUM
inlawrev-3369	408	8	-	-	SYM
inlawrev-3369	408	9	13	13	NUM
inlawrev-3369	408	10	)	)	PUNCT
inlawrev-3369	408	11	(	(	PUNCT
inlawrev-3369	408	12	1998	1998	NUM
inlawrev-3369	408	13	)	)	PUNCT
inlawrev-3369	408	14	)	)	PUNCT
inlawrev-3369	408	15	.	.	PUNCT
inlawrev-3369	409	1	125	125	NUM
inlawrev-3369	409	2	.	.	PUNCT
inlawrev-3369	409	3	see	see	VERB
inlawrev-3369	409	4	i	i	PRON
inlawrev-3369	409	5	d	d	PROPN
inlawrev-3369	409	6	(	(	PUNCT
inlawrev-3369	409	7	citing	cite	VERB
inlawrev-3369	409	8	ind	ind	NOUN
inlawrev-3369	409	9	.	.	PUNCT
inlawrev-3369	410	1	admin	admin	PROPN
inlawrev-3369	410	2	.	.	PUNCT
inlawrev-3369	410	3	code	code	PROPN
inlawrev-3369	410	4	tit	tit	PROPN
inlawrev-3369	410	5	.	.	PUNCT
inlawrev-3369	411	1	50	50	NUM
inlawrev-3369	411	2	,	,	PUNCT
inlawrev-3369	411	3	rs	rs	NOUN
inlawrev-3369	411	4	.	.	PUNCT
inlawrev-3369	412	1	2.2	2.2	NUM
inlawrev-3369	412	2	-	-	SYM
inlawrev-3369	412	3	5	5	NUM
inlawrev-3369	412	4	-	-	PUNCT
inlawrev-3369	412	5	6(5	6(5	NUM
inlawrev-3369	412	6	)	)	PUNCT
inlawrev-3369	412	7	,	,	PUNCT
inlawrev-3369	412	8	2.2	2.2	NUM
inlawrev-3369	412	9	-	-	SYM
inlawrev-3369	412	10	5	5	NUM
inlawrev-3369	412	11	-	-	SYM
inlawrev-3369	412	12	7	7	NUM
inlawrev-3369	412	13	(	(	PUNCT
inlawrev-3369	412	14	1996	1996	NUM
inlawrev-3369	412	15	)	)	PUNCT
inlawrev-3369	412	16	)	)	PUNCT
inlawrev-3369	412	17	.	.	PUNCT
inlawrev-3369	413	1	126	126	X
inlawrev-3369	413	2	.	.	PUNCT
inlawrev-3369	414	1	see	see	VERB
inlawrev-3369	414	2	i	i	PRON
inlawrev-3369	414	3	d.	d.	PROPN
inlawrev-3369	414	4	though	though	SCONJ
inlawrev-3369	414	5	it	it	PRON
inlawrev-3369	414	6	appears	appear	VERB
inlawrev-3369	414	7	that	that	SCONJ
inlawrev-3369	414	8	agricultural	agricultural	ADJ
inlawrev-3369	414	9	land	land	NOUN
inlawrev-3369	414	10	is	be	AUX
inlawrev-3369	414	11	valued	value	VERB
inlawrev-3369	414	12	entirely	entirely	ADV
inlawrev-3369	414	13	based	base	VERB
inlawrev-3369	414	14	on	on	ADP
inlawrev-3369	414	15	the	the	DET
inlawrev-3369	414	16	land	land	NOUN
inlawrev-3369	414	17	's	's	PART
inlawrev-3369	414	18	earning	earning	NOUN
inlawrev-3369	414	19	capacity	capacity	NOUN
inlawrev-3369	414	20	,	,	PUNCT
inlawrev-3369	414	21	this	this	PRON
inlawrev-3369	414	22	is	be	AUX
inlawrev-3369	414	23	not	not	PART
inlawrev-3369	414	24	true	true	ADJ
inlawrev-3369	414	25	.	.	PUNCT
inlawrev-3369	415	1	it	it	PRON
inlawrev-3369	415	2	depends	depend	VERB
inlawrev-3369	415	3	upon	upon	SCONJ
inlawrev-3369	415	4	what	what	PRON
inlawrev-3369	415	5	factors	factor	NOUN
inlawrev-3369	415	6	were	be	AUX
inlawrev-3369	415	7	taken	take	VERB
inlawrev-3369	415	8	into	into	ADP
inlawrev-3369	415	9	account	account	NOUN
inlawrev-3369	415	10	in	in	ADP
inlawrev-3369	415	11	determining	determine	VERB
inlawrev-3369	415	12	the	the	DET
inlawrev-3369	415	13	base	base	ADJ
inlawrev-3369	415	14	rate	rate	NOUN
inlawrev-3369	415	15	of	of	ADP
inlawrev-3369	415	16	$	$	SYM
inlawrev-3369	415	17	495	495	NUM
inlawrev-3369	415	18	per	per	ADP
inlawrev-3369	415	19	acre	acre	NOUN
inlawrev-3369	415	20	.	.	PUNCT
inlawrev-3369	416	1	1014	1014	NUM
inlawrev-3369	416	2	indiana	indiana	PROPN
inlawrev-3369	416	3	law	law	PROPN
inlawrev-3369	416	4	review	review	NOUN
inlawrev-3369	417	1	[	[	X
inlawrev-3369	417	2	vol	vol	NOUN
inlawrev-3369	417	3	.	.	PUNCT
inlawrev-3369	417	4	32	32	NUM
inlawrev-3369	417	5	:	:	SYM
inlawrev-3369	417	6	1003	1003	NUM
inlawrev-3369	417	7	by	by	ADP
inlawrev-3369	417	8	regulation	regulation	NOUN
inlawrev-3369	417	9	,	,	PUNCT
inlawrev-3369	417	10	the	the	DET
inlawrev-3369	417	11	true	true	ADJ
inlawrev-3369	417	12	tax	tax	NOUN
inlawrev-3369	417	13	value	value	NOUN
inlawrev-3369	417	14	of	of	ADP
inlawrev-3369	417	15	an	an	DET
inlawrev-3369	417	16	improvement	improvement	NOUN
inlawrev-3369	417	17	is	be	AUX
inlawrev-3369	417	18	the	the	DET
inlawrev-3369	417	19	cost	cost	NOUN
inlawrev-3369	417	20	of	of	ADP
inlawrev-3369	417	21	reproduction	reproduction	NOUN
inlawrev-3369	417	22	minus	minus	CCONJ
inlawrev-3369	417	23	physical	physical	ADJ
inlawrev-3369	417	24	or	or	CCONJ
inlawrev-3369	417	25	obsolescence	obsolescence	NOUN
inlawrev-3369	417	26	depreciation	depreciation	NOUN
inlawrev-3369	417	27	.	.	PUNCT
inlawrev-3369	417	28	'^^	'^^	X
inlawrev-3369	418	1	though	though	SCONJ
inlawrev-3369	418	2	"	"	PUNCT
inlawrev-3369	418	3	[	[	X
inlawrev-3369	418	4	rjeproduction	rjeproduction	NOUN
inlawrev-3369	418	5	cost	cost	NOUN
inlawrev-3369	418	6	is	be	AUX
inlawrev-3369	418	7	defined	define	VERB
inlawrev-3369	418	8	as	as	ADP
inlawrev-3369	418	9	the	the	DET
inlawrev-3369	418	10	*	*	PUNCT
inlawrev-3369	418	11	whole	whole	ADJ
inlawrev-3369	418	12	-	-	PUNCT
inlawrev-3369	418	13	dollar	dollar	NOUN
inlawrev-3369	418	14	cost	cost	NOUN
inlawrev-3369	418	15	of	of	ADP
inlawrev-3369	418	16	reproducing	reproduce	VERB
inlawrev-3369	418	17	the	the	DET
inlawrev-3369	418	18	item	item	NOUN
inlawrev-3369	418	19	[	[	X
inlawrev-3369	418	20	,	,	PUNCT
inlawrev-3369	418	21	]	]	X
inlawrev-3369	418	22	'	'	PUNCT
inlawrev-3369	418	23	[	[	X
inlawrev-3369	418	24	t]he	t]he	ADJ
inlawrev-3369	418	25	'	'	PUNCT
inlawrev-3369	418	26	reproduction	reproduction	NOUN
inlawrev-3369	418	27	cost	cost	NOUN
inlawrev-3369	418	28	'	'	PUNCT
inlawrev-3369	418	29	of	of	ADP
inlawrev-3369	418	30	an	an	DET
inlawrev-3369	418	31	improvement	improvement	NOUN
inlawrev-3369	418	32	...	...	PUNCT
inlawrev-3369	418	33	is	be	AUX
inlawrev-3369	418	34	not	not	PART
inlawrev-3369	418	35	the	the	DET
inlawrev-3369	418	36	actual	actual	ADJ
inlawrev-3369	418	37	cost	cost	NOUN
inlawrev-3369	418	38	of	of	ADP
inlawrev-3369	418	39	reproducing	reproduce	VERB
inlawrev-3369	418	40	the	the	DET
inlawrev-3369	418	41	item	item	NOUN
inlawrev-3369	418	42	.	.	PUNCT
inlawrev-3369	419	1	rather	rather	ADV
inlawrev-3369	419	2	,	,	PUNCT
inlawrev-3369	419	3	it	it	PRON
inlawrev-3369	419	4	is	be	AUX
inlawrev-3369	419	5	the	the	DET
inlawrev-3369	419	6	'	'	PUNCT
inlawrev-3369	419	7	reproduction	reproduction	NOUN
inlawrev-3369	419	8	cost	cost	NOUN
inlawrev-3369	419	9	'	'	PUNCT
inlawrev-3369	419	10	as	as	SCONJ
inlawrev-3369	419	11	specified	specify	VERB
inlawrev-3369	419	12	in	in	ADP
inlawrev-3369	419	13	the	the	DET
inlawrev-3369	419	14	[	[	X
inlawrev-3369	419	15	isbtc	isbtc	NOUN
inlawrev-3369	419	16	's	's	PART
inlawrev-3369	419	17	]	]	PUNCT
inlawrev-3369	419	18	cost	cost	NOUN
inlawrev-3369	419	19	schedules	schedule	NOUN
inlawrev-3369	419	20	.	.	PUNCT
inlawrev-3369	420	1	"'^^	"'^^	VERB
inlawrev-3369	420	2	the	the	DET
inlawrev-3369	420	3	cost	cost	NOUN
inlawrev-3369	420	4	schedules	schedule	NOUN
inlawrev-3369	420	5	currently	currently	ADV
inlawrev-3369	420	6	in	in	ADP
inlawrev-3369	420	7	effect	effect	NOUN
inlawrev-3369	420	8	represent	represent	VERB
inlawrev-3369	420	9	1985	1985	NUM
inlawrev-3369	420	10	reproduction	reproduction	NOUN
inlawrev-3369	420	11	costs	cost	NOUN
inlawrev-3369	420	12	,	,	PUNCT
inlawrev-3369	420	13	reduced	reduce	VERB
inlawrev-3369	420	14	by	by	ADP
inlawrev-3369	420	15	15	15	NUM
inlawrev-3369	420	16	%	%	NOUN
inlawrev-3369	420	17	for	for	ADP
inlawrev-3369	420	18	all	all	DET
inlawrev-3369	420	19	items	item	NOUN
inlawrev-3369	420	20	contained	contain	VERB
inlawrev-3369	420	21	in	in	ADP
inlawrev-3369	420	22	the	the	DET
inlawrev-3369	420	23	schedule	schedule	NOUN
inlawrev-3369	420	24	.	.	PUNCT
inlawrev-3369	421	1	'	'	PUNCT
inlawrev-3369	421	2	^^	^^	CCONJ
inlawrev-3369	421	3	the	the	DET
inlawrev-3369	421	4	cost	cost	NOUN
inlawrev-3369	421	5	schedules	schedule	NOUN
inlawrev-3369	421	6	are	be	AUX
inlawrev-3369	421	7	classified	classify	VERB
inlawrev-3369	421	8	into	into	ADP
inlawrev-3369	421	9	different	different	ADJ
inlawrev-3369	421	10	types	type	NOUN
inlawrev-3369	421	11	of	of	ADP
inlawrev-3369	421	12	improvements	improvement	NOUN
inlawrev-3369	421	13	and	and	CCONJ
inlawrev-3369	421	14	assigned	assign	VERB
inlawrev-3369	421	15	a	a	DET
inlawrev-3369	421	16	model	model	NOUN
inlawrev-3369	421	17	.	.	PUNCT
inlawrev-3369	422	1	the	the	DET
inlawrev-3369	422	2	model	model	NOUN
inlawrev-3369	422	3	has	have	VERB
inlawrev-3369	422	4	many	many	ADJ
inlawrev-3369	422	5	amenities	amenity	NOUN
inlawrev-3369	422	6	that	that	PRON
inlawrev-3369	422	7	are	be	AUX
inlawrev-3369	422	8	assumed	assume	VERB
inlawrev-3369	422	9	to	to	PART
inlawrev-3369	422	10	exist	exist	VERB
inlawrev-3369	422	11	in	in	ADP
inlawrev-3369	422	12	the	the	DET
inlawrev-3369	422	13	property	property	NOUN
inlawrev-3369	422	14	being	be	AUX
inlawrev-3369	422	15	taxed	tax	VERB
inlawrev-3369	422	16	.	.	PUNCT
inlawrev-3369	423	1	if	if	SCONJ
inlawrev-3369	423	2	an	an	DET
inlawrev-3369	423	3	amenity	amenity	NOUN
inlawrev-3369	423	4	does	do	AUX
inlawrev-3369	423	5	not	not	PART
inlawrev-3369	423	6	exist	exist	VERB
inlawrev-3369	423	7	,	,	PUNCT
inlawrev-3369	423	8	as	as	SCONJ
inlawrev-3369	423	9	presumed	presume	VERB
inlawrev-3369	423	10	in	in	ADP
inlawrev-3369	423	11	the	the	DET
inlawrev-3369	423	12	model	model	NOUN
inlawrev-3369	423	13	,	,	PUNCT
inlawrev-3369	423	14	or	or	CCONJ
inlawrev-3369	423	15	if	if	SCONJ
inlawrev-3369	423	16	additional	additional	ADJ
inlawrev-3369	423	17	amenities	amenity	NOUN
inlawrev-3369	423	18	are	be	AUX
inlawrev-3369	423	19	present	present	ADJ
inlawrev-3369	423	20	,	,	PUNCT
inlawrev-3369	423	21	then	then	ADV
inlawrev-3369	423	22	the	the	DET
inlawrev-3369	423	23	value	value	NOUN
inlawrev-3369	423	24	of	of	ADP
inlawrev-3369	423	25	the	the	DET
inlawrev-3369	423	26	improvement	improvement	NOUN
inlawrev-3369	423	27	is	be	AUX
inlawrev-3369	423	28	adjusted	adjust	VERB
inlawrev-3369	423	29	upward	upward	ADV
inlawrev-3369	423	30	or	or	CCONJ
inlawrev-3369	423	31	downward	downward	ADJ
inlawrev-3369	423	32	to	to	PART
inlawrev-3369	423	33	reflect	reflect	VERB
inlawrev-3369	423	34	the	the	DET
inlawrev-3369	423	35	lack	lack	NOUN
inlawrev-3369	423	36	of	of	ADP
inlawrev-3369	423	37	similarity	similarity	NOUN
inlawrev-3369	423	38	to	to	ADP
inlawrev-3369	423	39	the	the	DET
inlawrev-3369	423	40	model	model	NOUN
inlawrev-3369	423	41	.	.	PUNCT
inlawrev-3369	424	1	'	'	PUNCT
inlawrev-3369	424	2	^	^	NOUN
inlawrev-3369	424	3	°	°	ADP
inlawrev-3369	424	4	the	the	DET
inlawrev-3369	424	5	schedules	schedule	NOUN
inlawrev-3369	424	6	are	be	AUX
inlawrev-3369	424	7	the	the	DET
inlawrev-3369	424	8	only	only	ADJ
inlawrev-3369	424	9	information	information	NOUN
inlawrev-3369	424	10	that	that	PRON
inlawrev-3369	424	11	can	can	AUX
inlawrev-3369	424	12	be	be	AUX
inlawrev-3369	424	13	used	use	VERB
inlawrev-3369	424	14	in	in	ADP
inlawrev-3369	424	15	arriving	arrive	VERB
inlawrev-3369	424	16	at	at	ADP
inlawrev-3369	424	17	the	the	DET
inlawrev-3369	424	18	improvement	improvement	NOUN
inlawrev-3369	424	19	's	's	PART
inlawrev-3369	424	20	true	true	ADJ
inlawrev-3369	424	21	tax	tax	NOUN
inlawrev-3369	424	22	value	value	NOUN
inlawrev-3369	424	23	.	.	PUNCT
inlawrev-3369	425	1	'^	'^	NOUN
inlawrev-3369	425	2	'	'	PART
inlawrev-3369	425	3	the	the	DET
inlawrev-3369	425	4	true	true	ADJ
inlawrev-3369	425	5	tax	tax	NOUN
inlawrev-3369	425	6	value	value	NOUN
inlawrev-3369	425	7	of	of	ADP
inlawrev-3369	425	8	property	property	NOUN
inlawrev-3369	425	9	can	can	AUX
inlawrev-3369	425	10	only	only	ADV
inlawrev-3369	425	11	be	be	AUX
inlawrev-3369	425	12	determined	determine	VERB
inlawrev-3369	425	13	by	by	ADP
inlawrev-3369	425	14	reference	reference	NOUN
inlawrev-3369	425	15	to	to	ADP
inlawrev-3369	425	16	isbtc	isbtc	ADJ
inlawrev-3369	425	17	regulations	regulation	NOUN
inlawrev-3369	425	18	;	;	PUNCT
inlawrev-3369	425	19	external	external	ADJ
inlawrev-3369	425	20	evidence	evidence	NOUN
inlawrev-3369	425	21	is	be	AUX
inlawrev-3369	425	22	disregarded	disregard	VERB
inlawrev-3369	425	23	by	by	ADP
inlawrev-3369	425	24	the	the	DET
inlawrev-3369	425	25	isbtc	isbtc	NOUN
inlawrev-3369	425	26	.	.	PUNCT
inlawrev-3369	426	1	'^^	'^^	X
inlawrev-3369	427	1	"	"	PUNCT
inlawrev-3369	427	2	as	as	ADP
inlawrev-3369	427	3	a	a	DET
inlawrev-3369	427	4	result	result	NOUN
inlawrev-3369	427	5	,	,	PUNCT
inlawrev-3369	427	6	evidence	evidence	NOUN
inlawrev-3369	427	7	of	of	ADP
inlawrev-3369	427	8	an	an	DET
inlawrev-3369	427	9	improvement	improvement	NOUN
inlawrev-3369	427	10	's	's	PART
inlawrev-3369	427	11	actual	actual	ADJ
inlawrev-3369	427	12	reproduction	reproduction	NOUN
inlawrev-3369	427	13	cost	cost	NOUN
inlawrev-3369	427	14	or	or	CCONJ
inlawrev-3369	427	15	evidence	evidence	NOUN
inlawrev-3369	427	16	of	of	ADP
inlawrev-3369	427	17	the	the	DET
inlawrev-3369	427	18	actual	actual	ADJ
inlawrev-3369	427	19	value	value	NOUN
inlawrev-3369	427	20	of	of	ADP
inlawrev-3369	427	21	land	land	NOUN
inlawrev-3369	427	22	is	be	AUX
inlawrev-3369	427	23	irrelevant	irrelevant	ADJ
inlawrev-3369	427	24	under	under	ADP
inlawrev-3369	427	25	the	the	DET
inlawrev-3369	427	26	true	true	ADJ
inlawrev-3369	427	27	tax	tax	NOUN
inlawrev-3369	427	28	value	value	NOUN
inlawrev-3369	427	29	system	system	NOUN
inlawrev-3369	427	30	.	.	PUNCT
inlawrev-3369	428	1	"'^^	"'^^	PROPN
inlawrev-3369	428	2	the	the	DET
inlawrev-3369	428	3	court	court	NOUN
inlawrev-3369	428	4	next	next	ADV
inlawrev-3369	428	5	examined	examine	VERB
inlawrev-3369	428	6	the	the	DET
inlawrev-3369	428	7	claim	claim	NOUN
inlawrev-3369	428	8	that	that	SCONJ
inlawrev-3369	428	9	indiana	indiana	PROPN
inlawrev-3369	428	10	's	's	PART
inlawrev-3369	428	11	property	property	NOUN
inlawrev-3369	428	12	tax	tax	NOUN
inlawrev-3369	428	13	assessment	assessment	NOUN
inlawrev-3369	428	14	system	system	NOUN
inlawrev-3369	428	15	violated	violate	VERB
inlawrev-3369	428	16	indiana	indiana	PROPN
inlawrev-3369	428	17	constitution	constitution	PROPN
inlawrev-3369	428	18	article	article	PROPN
inlawrev-3369	428	19	x	x	NOUN
inlawrev-3369	428	20	,	,	PUNCT
inlawrev-3369	428	21	section	section	NOUN
inlawrev-3369	428	22	1	1	NUM
inlawrev-3369	428	23	.	.	PUNCT
inlawrev-3369	429	1	the	the	DET
inlawrev-3369	429	2	court	court	NOUN
inlawrev-3369	429	3	attempted	attempt	VERB
inlawrev-3369	429	4	to	to	PART
inlawrev-3369	429	5	determine	determine	VERB
inlawrev-3369	429	6	the	the	DET
inlawrev-3369	429	7	intent	intent	NOUN
inlawrev-3369	429	8	ofthe	ofthe	NOUN
inlawrev-3369	429	9	framers	framer	NOUN
inlawrev-3369	429	10	in	in	ADP
inlawrev-3369	429	11	requiring	require	VERB
inlawrev-3369	429	12	the	the	DET
inlawrev-3369	429	13	legislature	legislature	NOUN
inlawrev-3369	429	14	"	"	PUNCT
inlawrev-3369	429	15	to	to	PART
inlawrev-3369	429	16	provide	provide	VERB
inlawrev-3369	429	17	for	for	ADP
inlawrev-3369	429	18	a	a	DET
inlawrev-3369	429	19	'	'	PUNCT
inlawrev-3369	429	20	uniform	uniform	ADJ
inlawrev-3369	429	21	and	and	CCONJ
inlawrev-3369	429	22	equal	equal	ADJ
inlawrev-3369	429	23	rate	rate	NOUN
inlawrev-3369	429	24	of	of	ADP
inlawrev-3369	429	25	property	property	NOUN
inlawrev-3369	429	26	assessment	assessment	NOUN
inlawrev-3369	429	27	and	and	CCONJ
inlawrev-3369	429	28	taxation	taxation	NOUN
inlawrev-3369	429	29	,	,	PUNCT
inlawrev-3369	429	30	'	'	PUNCT
inlawrev-3369	429	31	and	and	CCONJ
inlawrev-3369	429	32	to	to	PART
inlawrev-3369	429	33	secure	secure	VERB
inlawrev-3369	429	34	a	a	DET
inlawrev-3369	429	35	'	'	PUNCT
inlawrev-3369	429	36	just	just	ADV
inlawrev-3369	429	37	valuation	valuation	NOUN
inlawrev-3369	429	38	for	for	ADP
inlawrev-3369	429	39	taxation	taxation	NOUN
inlawrev-3369	429	40	of	of	ADP
inlawrev-3369	429	41	all	all	DET
inlawrev-3369	429	42	property	property	NOUN
inlawrev-3369	429	43	,	,	PUNCT
inlawrev-3369	429	44	both	both	CCONJ
inlawrev-3369	429	45	real	real	ADJ
inlawrev-3369	429	46	and	and	CCONJ
inlawrev-3369	429	47	personal	personal	ADJ
inlawrev-3369	429	48	.	.	PUNCT
inlawrev-3369	429	49	'"'^	'"'^	PUNCT
inlawrev-3369	430	1	"	"	PUNCT
inlawrev-3369	430	2	*	*	PUNCT
inlawrev-3369	430	3	in	in	ADP
inlawrev-3369	430	4	doing	do	VERB
inlawrev-3369	430	5	this	this	PRON
inlawrev-3369	430	6	,	,	PUNCT
inlawrev-3369	430	7	the	the	DET
inlawrev-3369	430	8	court	court	NOUN
inlawrev-3369	430	9	looked	look	VERB
inlawrev-3369	430	10	to	to	ADP
inlawrev-3369	430	11	history	history	NOUN
inlawrev-3369	430	12	:	:	PUNCT
inlawrev-3369	430	13	"	"	PUNCT
inlawrev-3369	430	14	delegate	delegate	NOUN
inlawrev-3369	430	15	read	read	NOUN
inlawrev-3369	430	16	stated	state	VERB
inlawrev-3369	430	17	that	that	SCONJ
inlawrev-3369	430	18	he	he	PRON
inlawrev-3369	430	19	knew	know	VERB
inlawrev-3369	430	20	of	of	ADP
inlawrev-3369	430	21	farms	farm	NOUN
inlawrev-3369	430	22	'	'	PUNCT
inlawrev-3369	430	23	which	which	PRON
inlawrev-3369	430	24	were	be	AUX
inlawrev-3369	430	25	of	of	ADP
inlawrev-3369	430	26	equal	equal	ADJ
inlawrev-3369	430	27	value	value	NOUN
inlawrev-3369	430	28	assessed	assess	VERB
inlawrev-3369	430	29	at	at	ADP
inlawrev-3369	430	30	a	a	DET
inlawrev-3369	430	31	difference	difference	NOUN
inlawrev-3369	430	32	of	of	ADP
inlawrev-3369	430	33	fifty	fifty	NUM
inlawrev-3369	430	34	perc	perc	NOUN
inlawrev-3369	430	35	,	,	PUNCT
inlawrev-3369	430	36	and	and	CCONJ
inlawrev-3369	430	37	farms	farm	NOUN
inlawrev-3369	430	38	of	of	ADP
inlawrev-3369	430	39	less	less	ADJ
inlawrev-3369	430	40	value	value	NOUN
inlawrev-3369	430	41	than	than	ADP
inlawrev-3369	430	42	others	other	NOUN
inlawrev-3369	430	43	at	at	ADP
inlawrev-3369	430	44	a	a	DET
inlawrev-3369	430	45	much	much	ADV
inlawrev-3369	430	46	higher	high	ADJ
inlawrev-3369	430	47	rate	rate	NOUN
inlawrev-3369	430	48	.	.	PUNCT
inlawrev-3369	430	49	'"'^^	'"'^^	PUNCT
inlawrev-3369	431	1	after	after	ADP
inlawrev-3369	431	2	examining	examine	VERB
inlawrev-3369	431	3	this	this	DET
inlawrev-3369	431	4	comment	comment	NOUN
inlawrev-3369	431	5	and	and	CCONJ
inlawrev-3369	431	6	several	several	ADJ
inlawrev-3369	431	7	others	other	NOUN
inlawrev-3369	431	8	,	,	PUNCT
inlawrev-3369	431	9	the	the	DET
inlawrev-3369	431	10	court	court	NOUN
inlawrev-3369	431	11	reached	reach	VERB
inlawrev-3369	431	12	the	the	DET
inlawrev-3369	431	13	conclusion	conclusion	NOUN
inlawrev-3369	431	14	that	that	SCONJ
inlawrev-3369	431	15	the	the	DET
inlawrev-3369	431	16	delegates	delegate	NOUN
inlawrev-3369	431	17	"	"	PUNCT
inlawrev-3369	431	18	evaluated	evaluate	VERB
inlawrev-3369	431	19	[	[	X
inlawrev-3369	431	20	the	the	DET
inlawrev-3369	431	21	]	]	X
inlawrev-3369	431	22	fairness	fairness	NOUN
inlawrev-3369	431	23	[	[	X
inlawrev-3369	431	24	of	of	ADP
inlawrev-3369	431	25	article	article	NOUN
inlawrev-3369	431	26	x	x	NOUN
inlawrev-3369	431	27	,	,	PUNCT
inlawrev-3369	431	28	section	section	NOUN
inlawrev-3369	431	29	1	1	NUM
inlawrev-3369	431	30	]	]	PUNCT
inlawrev-3369	431	31	,	,	PUNCT
inlawrev-3369	431	32	not	not	PART
inlawrev-3369	431	33	by	by	ADP
inlawrev-3369	431	34	any	any	DET
inlawrev-3369	431	35	rules	rule	NOUN
inlawrev-3369	431	36	of	of	ADP
inlawrev-3369	431	37	assessment	assessment	NOUN
inlawrev-3369	431	38	,	,	PUNCT
inlawrev-3369	431	39	but	but	CCONJ
inlawrev-3369	431	40	rather	rather	ADV
inlawrev-3369	431	41	based	base	VERB
inlawrev-3369	431	42	on	on	ADP
inlawrev-3369	431	43	a	a	DET
inlawrev-3369	431	44	real	real	ADJ
inlawrev-3369	431	45	world	world	NOUN
inlawrev-3369	431	46	understanding	understanding	NOUN
inlawrev-3369	431	47	about	about	ADP
inlawrev-3369	431	48	what	what	PRON
inlawrev-3369	431	49	the	the	DET
inlawrev-3369	431	50	particular	particular	ADJ
inlawrev-3369	431	51	property	property	NOUN
inlawrev-3369	431	52	was	be	AUX
inlawrev-3369	431	53	worth	worth	ADJ
inlawrev-3369	431	54	.	.	PUNCT
inlawrev-3369	431	55	"	"	PUNCT
inlawrev-3369	432	1	'	'	PUNCT
inlawrev-3369	432	2	^^	^^	PUNCT
inlawrev-3369	432	3	according	accord	VERB
inlawrev-3369	432	4	to	to	ADP
inlawrev-3369	432	5	the	the	DET
inlawrev-3369	432	6	court	court	NOUN
inlawrev-3369	432	7	,	,	PUNCT
inlawrev-3369	432	8	it	it	PRON
inlawrev-3369	432	9	was	be	AUX
inlawrev-3369	432	10	apparent	apparent	ADJ
inlawrev-3369	432	11	that	that	SCONJ
inlawrev-3369	432	12	the	the	DET
inlawrev-3369	432	13	framers	framer	NOUN
inlawrev-3369	432	14	intended	intend	VERB
inlawrev-3369	432	15	property	property	NOUN
inlawrev-3369	432	16	assessments	assessment	NOUN
inlawrev-3369	432	17	to	to	PART
inlawrev-3369	432	18	be	be	AUX
inlawrev-3369	432	19	made	make	VERB
inlawrev-3369	432	20	based	base	VERB
inlawrev-3369	432	21	on	on	ADP
inlawrev-3369	432	22	a	a	DET
inlawrev-3369	432	23	property	property	NOUN
inlawrev-3369	432	24	's	's	PART
inlawrev-3369	432	25	actual	actual	ADJ
inlawrev-3369	432	26	worth	worth	NOUN
inlawrev-3369	432	27	,	,	PUNCT
inlawrev-3369	432	28	as	as	SCONJ
inlawrev-3369	432	29	determined	determine	VERB
inlawrev-3369	432	30	by	by	ADP
inlawrev-3369	432	31	reference	reference	NOUN
inlawrev-3369	432	32	to	to	ADP
inlawrev-3369	432	33	"	"	PUNCT
inlawrev-3369	432	34	real	real	ADJ
inlawrev-3369	432	35	world	world	NOUN
inlawrev-3369	432	36	values	value	NOUN
inlawrev-3369	432	37	.	.	PUNCT
inlawrev-3369	433	1	"'^^	"'^^	VERB
inlawrev-3369	433	2	using	use	VERB
inlawrev-3369	433	3	the	the	DET
inlawrev-3369	433	4	perceived	perceive	VERB
inlawrev-3369	433	5	intent	intent	NOUN
inlawrev-3369	433	6	of	of	ADP
inlawrev-3369	433	7	the	the	DET
inlawrev-3369	433	8	framers	framer	NOUN
inlawrev-3369	433	9	,	,	PUNCT
inlawrev-3369	433	10	the	the	DET
inlawrev-3369	433	11	court	court	NOUN
inlawrev-3369	433	12	examined	examine	VERB
inlawrev-3369	433	13	whether	whether	SCONJ
inlawrev-3369	433	14	the	the	DET
inlawrev-3369	433	15	127	127	NUM
inlawrev-3369	433	16	.	.	PUNCT
inlawrev-3369	434	1	see	see	VERB
inlawrev-3369	434	2	i	i	PRON
inlawrev-3369	434	3	d.	d.	PROPN
inlawrev-3369	434	4	(	(	PUNCT
inlawrev-3369	434	5	citing	cite	VERB
inlawrev-3369	434	6	ind	ind	NOUN
inlawrev-3369	434	7	.	.	PUNCT
inlawrev-3369	435	1	admin	admin	PROPN
inlawrev-3369	435	2	.	.	PUNCT
inlawrev-3369	435	3	code	code	PROPN
inlawrev-3369	435	4	tit	tit	PROPN
inlawrev-3369	435	5	.	.	PUNCT
inlawrev-3369	436	1	50	50	NUM
inlawrev-3369	436	2	,	,	PUNCT
inlawrev-3369	436	3	rs	rs	NOUN
inlawrev-3369	436	4	.	.	PUNCT
inlawrev-3369	436	5	2.2	2.2	NUM
inlawrev-3369	436	6	-	-	SYM
inlawrev-3369	436	7	2	2	NUM
inlawrev-3369	436	8	-	-	PUNCT
inlawrev-3369	436	9	l(c	l(c	NOUN
inlawrev-3369	436	10	)	)	PUNCT
inlawrev-3369	436	11	,	,	PUNCT
inlawrev-3369	436	12	2.2	2.2	NUM
inlawrev-3369	436	13	-	-	SYM
inlawrev-3369	436	14	7	7	NUM
inlawrev-3369	436	15	-	-	SYM
inlawrev-3369	436	16	9	9	NUM
inlawrev-3369	436	17	(	(	PUNCT
inlawrev-3369	436	18	1996	1996	NUM
inlawrev-3369	436	19	)	)	PUNCT
inlawrev-3369	436	20	)	)	PUNCT
inlawrev-3369	436	21	.	.	PUNCT
inlawrev-3369	437	1	1	1	NUM
inlawrev-3369	437	2	28	28	NUM
inlawrev-3369	437	3	.	.	PUNCT
inlawrev-3369	438	1	i	i	PRON
inlawrev-3369	438	2	d.	d.	PROPN
inlawrev-3369	438	3	(	(	PUNCT
inlawrev-3369	438	4	quoting	quote	VERB
inlawrev-3369	438	5	ind	ind	PROPN
inlawrev-3369	438	6	.	.	PUNCT
inlawrev-3369	439	1	admin	admin	PROPN
inlawrev-3369	439	2	.	.	PUNCT
inlawrev-3369	440	1	code	code	PROPN
inlawrev-3369	440	2	tit	tit	PROPN
inlawrev-3369	440	3	.	.	PUNCT
inlawrev-3369	441	1	50	50	NUM
inlawrev-3369	441	2	,	,	PUNCT
inlawrev-3369	441	3	r.	r.	NOUN
inlawrev-3369	441	4	2.2	2.2	NUM
inlawrev-3369	441	5	-	-	SYM
inlawrev-3369	441	6	7	7	NUM
inlawrev-3369	441	7	-	-	SYM
inlawrev-3369	441	8	7	7	NUM
inlawrev-3369	441	9	.	.	NOUN
inlawrev-3369	441	10	1	1	NUM
inlawrev-3369	441	11	(	(	PUNCT
inlawrev-3369	441	12	f)(8	f)(8	NUM
inlawrev-3369	441	13	)	)	PUNCT
inlawrev-3369	441	14	(	(	PUNCT
inlawrev-3369	441	15	1	1	NUM
inlawrev-3369	441	16	996	996	NUM
inlawrev-3369	441	17	)	)	PUNCT
inlawrev-3369	441	18	)	)	PUNCT
inlawrev-3369	441	19	.	.	PUNCT
inlawrev-3369	442	1	129	129	NUM
inlawrev-3369	442	2	.	.	PUNCT
inlawrev-3369	443	1	see	see	VERB
inlawrev-3369	443	2	i	i	PRON
inlawrev-3369	443	3	d.	d.	PROPN
inlawrev-3369	443	4	dx^mn.5	dx^mn.5	PROPN
inlawrev-3369	443	5	.	.	PUNCT
inlawrev-3369	444	1	130	130	NUM
inlawrev-3369	444	2	.	.	PUNCT
inlawrev-3369	445	1	seeiddx'ila	seeiddx'ila	INTJ
inlawrev-3369	445	2	.	.	PUNCT
inlawrev-3369	446	1	131	131	X
inlawrev-3369	446	2	.	.	PUNCT
inlawrev-3369	447	1	see	see	VERB
inlawrev-3369	447	2	i	i	PRON
inlawrev-3369	447	3	d.	d.	PROPN
inlawrev-3369	447	4	132	132	NUM
inlawrev-3369	447	5	.	.	PUNCT
inlawrev-3369	448	1	see	see	VERB
inlawrev-3369	448	2	i	i	PRON
inlawrev-3369	448	3	d.	d.	PROPN
inlawrev-3369	448	4	133	133	NUM
inlawrev-3369	448	5	.	.	PUNCT
inlawrev-3369	449	1	i	i	PRON
inlawrev-3369	449	2	d	d	PROPN
inlawrev-3369	449	3	134	134	NUM
inlawrev-3369	449	4	.	.	PUNCT
inlawrev-3369	450	1	i	i	PRON
inlawrev-3369	450	2	d.	d.	PROPN
inlawrev-3369	450	3	(	(	PUNCT
inlawrev-3369	450	4	quoting	quote	VERB
inlawrev-3369	450	5	ind	ind	PROPN
inlawrev-3369	450	6	.	.	PUNCT
inlawrev-3369	451	1	const	const	PROPN
inlawrev-3369	451	2	,	,	PUNCT
inlawrev-3369	451	3	art	art	NOUN
inlawrev-3369	451	4	.	.	PUNCT
inlawrev-3369	452	1	x	x	X
inlawrev-3369	452	2	,	,	PUNCT
inlawrev-3369	452	3	§	§	PROPN
inlawrev-3369	452	4	1(a	1(a	NUM
inlawrev-3369	452	5	)	)	PUNCT
inlawrev-3369	452	6	)	)	PUNCT
inlawrev-3369	452	7	.	.	PUNCT
inlawrev-3369	453	1	135	135	NUM
inlawrev-3369	453	2	.	.	PUNCT
inlawrev-3369	454	1	i	i	PRON
inlawrev-3369	454	2	d.	d.	PROPN
inlawrev-3369	454	3	at	at	ADP
inlawrev-3369	454	4	375	375	NUM
inlawrev-3369	454	5	(	(	PUNCT
inlawrev-3369	454	6	quoting	quote	VERB
inlawrev-3369	454	7	1	1	NUM
inlawrev-3369	454	8	report	report	NOUN
inlawrev-3369	454	9	of	of	ADP
inlawrev-3369	454	10	the	the	DET
inlawrev-3369	454	11	debates	debate	NOUN
inlawrev-3369	454	12	and	and	CCONJ
inlawrev-3369	454	13	proceedings	proceeding	NOUN
inlawrev-3369	454	14	of	of	ADP
inlawrev-3369	454	15	the	the	DET
inlawrev-3369	454	16	convention	convention	NOUN
inlawrev-3369	454	17	for	for	ADP
inlawrev-3369	454	18	the	the	DET
inlawrev-3369	454	19	revision	revision	NOUN
inlawrev-3369	454	20	of	of	ADP
inlawrev-3369	454	21	the	the	DET
inlawrev-3369	454	22	constitution	constitution	NOUN
inlawrev-3369	454	23	of	of	ADP
inlawrev-3369	454	24	state	state	NOUN
inlawrev-3369	454	25	of	of	ADP
inlawrev-3369	454	26	indiana	indiana	PROPN
inlawrev-3369	454	27	946	946	NUM
inlawrev-3369	454	28	(	(	PUNCT
inlawrev-3369	454	29	1850	1850	NUM
inlawrev-3369	454	30	)	)	PUNCT
inlawrev-3369	454	31	)	)	PUNCT
inlawrev-3369	454	32	.	.	PUNCT
inlawrev-3369	455	1	136	136	NUM
inlawrev-3369	455	2	.	.	PUNCT
inlawrev-3369	456	1	i	i	PRON
inlawrev-3369	456	2	d	d	PROPN
inlawrev-3369	456	3	137	137	NUM
inlawrev-3369	456	4	.	.	PUNCT
inlawrev-3369	457	1	i	i	PRON
inlawrev-3369	457	2	d	d	PROPN
inlawrev-3369	457	3	1999	1999	NUM
inlawrev-3369	457	4	]	]	PUNCT
inlawrev-3369	457	5	taxation	taxation	NOUN
inlawrev-3369	457	6	1015	1015	NUM
inlawrev-3369	457	7	current	current	ADJ
inlawrev-3369	457	8	tax	tax	NOUN
inlawrev-3369	457	9	system	system	NOUN
inlawrev-3369	457	10	resulted	result	VERB
inlawrev-3369	457	11	in	in	ADP
inlawrev-3369	457	12	uniformity	uniformity	NOUN
inlawrev-3369	457	13	and	and	CCONJ
inlawrev-3369	457	14	equality	equality	NOUN
inlawrev-3369	457	15	.	.	PUNCT
inlawrev-3369	458	1	the	the	DET
inlawrev-3369	458	2	isbtc	isbtc	NOUN
inlawrev-3369	458	3	argued	argue	VERB
inlawrev-3369	458	4	that	that	SCONJ
inlawrev-3369	458	5	the	the	DET
inlawrev-3369	458	6	system	system	NOUN
inlawrev-3369	458	7	"	"	PUNCT
inlawrev-3369	458	8	is	be	AUX
inlawrev-3369	458	9	an	an	DET
inlawrev-3369	458	10	effort	effort	NOUN
inlawrev-3369	458	11	to	to	PART
inlawrev-3369	458	12	provide	provide	VERB
inlawrev-3369	458	13	uniformity	uniformity	NOUN
inlawrev-3369	458	14	and	and	CCONJ
inlawrev-3369	458	15	equality	equality	NOUN
inlawrev-3369	458	16	.	.	PUNCT
inlawrev-3369	458	17	.	.	PUNCT
inlawrev-3369	458	18	.	.	PUNCT
inlawrev-3369	459	1	."'^^	."'^^	PUNCT
inlawrev-3369	460	1	however	however	ADV
inlawrev-3369	460	2	,	,	PUNCT
inlawrev-3369	460	3	the	the	DET
inlawrev-3369	460	4	court	court	NOUN
inlawrev-3369	460	5	noted	note	VERB
inlawrev-3369	460	6	that	that	SCONJ
inlawrev-3369	460	7	the	the	DET
inlawrev-3369	460	8	tax	tax	NOUN
inlawrev-3369	460	9	commissioners	commissioner	NOUN
inlawrev-3369	460	10	testified	testify	VERB
inlawrev-3369	460	11	at	at	ADP
inlawrev-3369	460	12	trial	trial	NOUN
inlawrev-3369	460	13	that	that	SCONJ
inlawrev-3369	460	14	"	"	PUNCT
inlawrev-3369	460	15	they	they	PRON
inlawrev-3369	460	16	[	[	X
inlawrev-3369	460	17	were	be	AUX
inlawrev-3369	460	18	]	]	X
inlawrev-3369	460	19	unaware	unaware	ADJ
inlawrev-3369	460	20	of	of	ADP
inlawrev-3369	460	21	any	any	DET
inlawrev-3369	460	22	way	way	NOUN
inlawrev-3369	460	23	under	under	ADP
inlawrev-3369	460	24	the	the	DET
inlawrev-3369	460	25	true	true	ADJ
inlawrev-3369	460	26	tax	tax	NOUN
inlawrev-3369	460	27	value	value	NOUN
inlawrev-3369	460	28	system	system	NOUN
inlawrev-3369	460	29	to	to	PART
inlawrev-3369	460	30	measure	measure	VERB
inlawrev-3369	460	31	whether	whether	SCONJ
inlawrev-3369	460	32	there	there	PRON
inlawrev-3369	460	33	is	be	VERB
inlawrev-3369	460	34	equality	equality	NOUN
inlawrev-3369	460	35	among	among	ADP
inlawrev-3369	460	36	the	the	DET
inlawrev-3369	460	37	various	various	ADJ
inlawrev-3369	460	38	classes	class	NOUN
inlawrev-3369	460	39	of	of	ADP
inlawrev-3369	460	40	property	property	NOUN
inlawrev-3369	460	41	.	.	PUNCT
inlawrev-3369	461	1	"'^^	"'^^	ADJ
inlawrev-3369	461	2	uniformity	uniformity	NOUN
inlawrev-3369	461	3	and	and	CCONJ
inlawrev-3369	461	4	equality	equality	NOUN
inlawrev-3369	461	5	"	"	PUNCT
inlawrev-3369	461	6	requires	require	VERB
inlawrev-3369	461	7	that	that	SCONJ
inlawrev-3369	461	8	the	the	DET
inlawrev-3369	461	9	property	property	NOUN
inlawrev-3369	461	10	tax	tax	NOUN
inlawrev-3369	461	11	system	system	NOUN
inlawrev-3369	461	12	be	be	AUX
inlawrev-3369	461	13	based	base	VERB
inlawrev-3369	461	14	on	on	ADP
inlawrev-3369	461	15	objectively	objectively	ADV
inlawrev-3369	461	16	verifiable	verifiable	ADJ
inlawrev-3369	461	17	data	datum	NOUN
inlawrev-3369	461	18	[	[	X
inlawrev-3369	461	19	to	to	PART
inlawrev-3369	461	20	ensure	ensure	VERB
inlawrev-3369	461	21	]	]	PUNCT
inlawrev-3369	461	22	that	that	SCONJ
inlawrev-3369	461	23	taxpayers	taxpayer	NOUN
inlawrev-3369	461	24	have	have	VERB
inlawrev-3369	461	25	a	a	DET
inlawrev-3369	461	26	means	mean	NOUN
inlawrev-3369	461	27	to	to	PART
inlawrev-3369	461	28	evaluate	evaluate	VERB
inlawrev-3369	461	29	the	the	DET
inlawrev-3369	461	30	taxing	tax	VERB
inlawrev-3369	461	31	authorities	authority	NOUN
inlawrev-3369	461	32	'	'	PART
inlawrev-3369	461	33	assessment	assessment	NOUN
inlawrev-3369	461	34	of	of	ADP
inlawrev-3369	461	35	their	their	PRON
inlawrev-3369	461	36	property	property	NOUN
inlawrev-3369	461	37	.	.	PUNCT
inlawrev-3369	462	1	"^"*^	"^"*^	PROPN
inlawrev-3369	463	1	after	after	ADP
inlawrev-3369	463	2	finding	find	VERB
inlawrev-3369	463	3	that	that	DET
inlawrev-3369	463	4	uniformity	uniformity	NOUN
inlawrev-3369	463	5	and	and	CCONJ
inlawrev-3369	463	6	equality	equality	NOUN
inlawrev-3369	463	7	requires	require	VERB
inlawrev-3369	463	8	resort	resort	NOUN
inlawrev-3369	463	9	to	to	ADP
inlawrev-3369	463	10	objectively	objectively	ADV
inlawrev-3369	463	11	verifiable	verifiable	ADJ
inlawrev-3369	463	12	data	datum	NOUN
inlawrev-3369	463	13	,	,	PUNCT
inlawrev-3369	463	14	the	the	DET
inlawrev-3369	463	15	court	court	NOUN
inlawrev-3369	463	16	examined	examine	VERB
inlawrev-3369	463	17	whether	whether	SCONJ
inlawrev-3369	463	18	the	the	DET
inlawrev-3369	463	19	use	use	NOUN
inlawrev-3369	463	20	of	of	ADP
inlawrev-3369	463	21	cost	cost	NOUN
inlawrev-3369	463	22	schedules	schedule	NOUN
inlawrev-3369	463	23	satisfied	satisfy	VERB
inlawrev-3369	463	24	this	this	DET
inlawrev-3369	463	25	requirement	requirement	NOUN
inlawrev-3369	463	26	.	.	PUNCT
inlawrev-3369	464	1	as	as	SCONJ
inlawrev-3369	464	2	previously	previously	ADV
inlawrev-3369	464	3	stated	state	VERB
inlawrev-3369	464	4	,	,	PUNCT
inlawrev-3369	464	5	"	"	PUNCT
inlawrev-3369	464	6	the	the	DET
inlawrev-3369	464	7	cost	cost	NOUN
inlawrev-3369	464	8	schedules	schedule	NOUN
inlawrev-3369	464	9	were	be	AUX
inlawrev-3369	464	10	generated	generate	VERB
inlawrev-3369	464	11	by	by	ADP
inlawrev-3369	464	12	using	use	VERB
inlawrev-3369	464	13	the	the	DET
inlawrev-3369	464	14	1985	1985	NUM
inlawrev-3369	464	15	prices	price	NOUN
inlawrev-3369	464	16	of	of	ADP
inlawrev-3369	464	17	items	item	NOUN
inlawrev-3369	464	18	found	find	VERB
inlawrev-3369	464	19	in	in	ADP
inlawrev-3369	464	20	buildings	building	NOUN
inlawrev-3369	464	21	reduced	reduce	VERB
inlawrev-3369	464	22	[	[	X
inlawrev-3369	464	23	15	15	NUM
inlawrev-3369	464	24	%	%	NOUN
inlawrev-3369	464	25	]	]	PUNCT
inlawrev-3369	464	26	across	across	ADP
inlawrev-3369	464	27	the	the	DET
inlawrev-3369	464	28	board	board	NOUN
inlawrev-3369	464	29	.	.	PUNCT
inlawrev-3369	465	1	"	"	PUNCT
inlawrev-3369	465	2	'	'	PUNCT
inlawrev-3369	465	3	"	"	PUNCT
inlawrev-3369	465	4	*	*	PUNCT
inlawrev-3369	465	5	'	'	PUNCT
inlawrev-3369	465	6	the	the	DET
inlawrev-3369	465	7	isbtc	isbtc	ADJ
inlawrev-3369	465	8	regulations	regulation	NOUN
inlawrev-3369	465	9	were	be	AUX
inlawrev-3369	465	10	the	the	DET
inlawrev-3369	465	11	only	only	ADJ
inlawrev-3369	465	12	means	mean	NOUN
inlawrev-3369	465	13	by	by	ADP
inlawrev-3369	465	14	which	which	PRON
inlawrev-3369	465	15	a	a	DET
inlawrev-3369	465	16	complaining	complain	VERB
inlawrev-3369	465	17	taxpayer	taxpayer	NOUN
inlawrev-3369	465	18	could	could	AUX
inlawrev-3369	465	19	challenge	challenge	VERB
inlawrev-3369	465	20	the	the	DET
inlawrev-3369	465	21	cost	cost	NOUN
inlawrev-3369	465	22	schedules	schedule	NOUN
inlawrev-3369	465	23	.	.	PUNCT
inlawrev-3369	466	1	"	"	PUNCT
inlawrev-3369	466	2	because	because	SCONJ
inlawrev-3369	466	3	the	the	DET
inlawrev-3369	466	4	present	present	ADJ
inlawrev-3369	466	5	system	system	NOUN
inlawrev-3369	466	6	does	do	AUX
inlawrev-3369	466	7	not	not	PART
inlawrev-3369	466	8	allow	allow	VERB
inlawrev-3369	466	9	comparison	comparison	NOUN
inlawrev-3369	466	10	of	of	ADP
inlawrev-3369	466	11	assessments	assessment	NOUN
inlawrev-3369	466	12	to	to	ADP
inlawrev-3369	466	13	objective	objective	ADJ
inlawrev-3369	466	14	data	datum	NOUN
inlawrev-3369	466	15	,	,	PUNCT
inlawrev-3369	466	16	it	it	PRON
inlawrev-3369	466	17	can	can	AUX
inlawrev-3369	466	18	not	not	PART
inlawrev-3369	466	19	satisfy	satisfy	VERB
inlawrev-3369	466	20	the	the	DET
inlawrev-3369	466	21	constitutional	constitutional	ADJ
inlawrev-3369	466	22	requirements	requirement	NOUN
inlawrev-3369	466	23	of	of	ADP
inlawrev-3369	466	24	uniformity	uniformity	NOUN
inlawrev-3369	466	25	and	and	CCONJ
inlawrev-3369	466	26	equality	equality	NOUN
inlawrev-3369	466	27	in	in	ADP
inlawrev-3369	466	28	property	property	NOUN
inlawrev-3369	466	29	assessment	assessment	NOUN
inlawrev-3369	466	30	.	.	PUNCT
inlawrev-3369	467	1	"''*^	"''*^	NOUN
inlawrev-3369	467	2	without	without	ADP
inlawrev-3369	467	3	use	use	NOUN
inlawrev-3369	467	4	of	of	ADP
inlawrev-3369	467	5	objectively	objectively	ADV
inlawrev-3369	467	6	verifiable	verifiable	ADJ
inlawrev-3369	467	7	data	datum	NOUN
inlawrev-3369	467	8	,	,	PUNCT
inlawrev-3369	467	9	a	a	DET
inlawrev-3369	467	10	taxpayer	taxpayer	NOUN
inlawrev-3369	467	11	can	can	AUX
inlawrev-3369	467	12	not	not	PART
inlawrev-3369	467	13	challenge	challenge	VERB
inlawrev-3369	467	14	an	an	DET
inlawrev-3369	467	15	assessment	assessment	NOUN
inlawrev-3369	467	16	and	and	CCONJ
inlawrev-3369	467	17	a	a	DET
inlawrev-3369	467	18	court	court	NOUN
inlawrev-3369	467	19	has	have	VERB
inlawrev-3369	467	20	no	no	DET
inlawrev-3369	467	21	way	way	NOUN
inlawrev-3369	467	22	to	to	PART
inlawrev-3369	467	23	review	review	VERB
inlawrev-3369	467	24	such	such	DET
inlawrev-3369	467	25	an	an	DET
inlawrev-3369	467	26	assessment	assessment	NOUN
inlawrev-3369	467	27	for	for	ADP
inlawrev-3369	467	28	uniformity	uniformity	NOUN
inlawrev-3369	467	29	and	and	CCONJ
inlawrev-3369	467	30	equality	equality	NOUN
inlawrev-3369	467	31	.	.	PUNCT
inlawrev-3369	468	1	"*^	"*^	PROPN
inlawrev-3369	468	2	because	because	SCONJ
inlawrev-3369	468	3	the	the	DET
inlawrev-3369	468	4	current	current	ADJ
inlawrev-3369	468	5	true	true	ADJ
inlawrev-3369	468	6	tax	tax	NOUN
inlawrev-3369	468	7	value	value	NOUN
inlawrev-3369	468	8	system	system	NOUN
inlawrev-3369	468	9	does	do	AUX
inlawrev-3369	468	10	not	not	PART
inlawrev-3369	468	11	provide	provide	VERB
inlawrev-3369	468	12	for	for	ADP
inlawrev-3369	468	13	uniformity	uniformity	NOUN
inlawrev-3369	468	14	and	and	CCONJ
inlawrev-3369	468	15	equality	equality	NOUN
inlawrev-3369	468	16	,	,	PUNCT
inlawrev-3369	468	17	as	as	SCONJ
inlawrev-3369	468	18	measured	measure	VERB
inlawrev-3369	468	19	by	by	ADP
inlawrev-3369	468	20	reference	reference	NOUN
inlawrev-3369	468	21	to	to	ADP
inlawrev-3369	468	22	objectively	objectively	ADV
inlawrev-3369	468	23	verifiable	verifiable	ADJ
inlawrev-3369	468	24	data	datum	NOUN
inlawrev-3369	468	25	,	,	PUNCT
inlawrev-3369	468	26	the	the	DET
inlawrev-3369	468	27	court	court	NOUN
inlawrev-3369	468	28	held	hold	VERB
inlawrev-3369	468	29	that	that	SCONJ
inlawrev-3369	468	30	the	the	DET
inlawrev-3369	468	31	system	system	NOUN
inlawrev-3369	468	32	was	be	AUX
inlawrev-3369	468	33	in	in	ADP
inlawrev-3369	468	34	violation	violation	NOUN
inlawrev-3369	468	35	of	of	ADP
inlawrev-3369	468	36	article	article	NOUN
inlawrev-3369	468	37	x	x	NUM
inlawrev-3369	468	38	,	,	PUNCT
inlawrev-3369	468	39	section	section	NOUN
inlawrev-3369	468	40	1	1	NUM
inlawrev-3369	468	41	of	of	ADP
inlawrev-3369	468	42	the	the	DET
inlawrev-3369	468	43	indiana	indiana	PROPN
inlawrev-3369	468	44	constitution	constitution	PROPN
inlawrev-3369	468	45	.	.	PUNCT
inlawrev-3369	469	1	'	'	PUNCT
inlawrev-3369	469	2	"	"	PUNCT
inlawrev-3369	469	3	*	*	PUNCT
inlawrev-3369	469	4	"	"	PUNCT
inlawrev-3369	469	5	*	*	PUNCT
inlawrev-3369	469	6	the	the	DET
inlawrev-3369	469	7	court	court	NOUN
inlawrev-3369	469	8	next	next	ADV
inlawrev-3369	469	9	addressed	address	VERB
inlawrev-3369	469	10	whether	whether	SCONJ
inlawrev-3369	469	11	indiana	indiana	PROPN
inlawrev-3369	469	12	's	's	PART
inlawrev-3369	469	13	property	property	NOUN
inlawrev-3369	469	14	tax	tax	NOUN
inlawrev-3369	469	15	system	system	NOUN
inlawrev-3369	469	16	violated	violate	VERB
inlawrev-3369	469	17	due	due	ADJ
inlawrev-3369	469	18	course	course	NOUN
inlawrev-3369	469	19	of	of	ADP
inlawrev-3369	469	20	law	law	NOUN
inlawrev-3369	469	21	,	,	PUNCT
inlawrev-3369	469	22	article	article	NOUN
inlawrev-3369	469	23	i	i	NOUN
inlawrev-3369	469	24	,	,	PUNCT
inlawrev-3369	469	25	section	section	NOUN
inlawrev-3369	469	26	12	12	NUM
inlawrev-3369	469	27	of	of	ADP
inlawrev-3369	469	28	the	the	DET
inlawrev-3369	469	29	indiana	indiana	PROPN
inlawrev-3369	469	30	constitution	constitution	PROPN
inlawrev-3369	469	31	.	.	PUNCT
inlawrev-3369	470	1	the	the	DET
inlawrev-3369	470	2	petitioners	petitioner	NOUN
inlawrev-3369	470	3	argued	argue	VERB
inlawrev-3369	470	4	that	that	SCONJ
inlawrev-3369	470	5	indiana	indiana	PROPN
inlawrev-3369	470	6	's	's	PART
inlawrev-3369	470	7	system	system	NOUN
inlawrev-3369	470	8	lacked	lack	VERB
inlawrev-3369	470	9	due	due	ADJ
inlawrev-3369	470	10	process	process	NOUN
inlawrev-3369	470	11	,	,	PUNCT
inlawrev-3369	470	12	basing	base	VERB
inlawrev-3369	470	13	their	their	PRON
inlawrev-3369	470	14	argument	argument	NOUN
inlawrev-3369	470	15	on	on	ADP
inlawrev-3369	470	16	the	the	DET
inlawrev-3369	470	17	fact	fact	NOUN
inlawrev-3369	470	18	that	that	SCONJ
inlawrev-3369	470	19	in	in	ADP
inlawrev-3369	470	20	indiana	indiana	PROPN
inlawrev-3369	470	21	,	,	PUNCT
inlawrev-3369	470	22	"	"	PUNCT
inlawrev-3369	470	23	every	every	DET
inlawrev-3369	470	24	person	person	NOUN
inlawrev-3369	470	25	,	,	PUNCT
inlawrev-3369	470	26	for	for	ADP
inlawrev-3369	470	27	injury	injury	NOUN
inlawrev-3369	470	28	done	do	VERB
inlawrev-3369	470	29	to	to	ADP
inlawrev-3369	470	30	him	he	PRON
inlawrev-3369	470	31	in	in	ADP
inlawrev-3369	470	32	his	his	PRON
inlawrev-3369	470	33	person	person	NOUN
inlawrev-3369	470	34	,	,	PUNCT
inlawrev-3369	470	35	property	property	NOUN
inlawrev-3369	470	36	,	,	PUNCT
inlawrev-3369	470	37	or	or	CCONJ
inlawrev-3369	470	38	reputation	reputation	NOUN
inlawrev-3369	470	39	,	,	PUNCT
inlawrev-3369	470	40	shall	shall	AUX
inlawrev-3369	470	41	have	have	AUX
inlawrev-3369	470	42	remedy	remedy	NOUN
inlawrev-3369	470	43	by	by	ADP
inlawrev-3369	470	44	due	due	ADJ
inlawrev-3369	470	45	course	course	NOUN
inlawrev-3369	470	46	of	of	ADP
inlawrev-3369	470	47	law	law	NOUN
inlawrev-3369	470	48	.	.	PUNCT
inlawrev-3369	471	1	""*^	""*^	NOUN
inlawrev-3369	471	2	the	the	DET
inlawrev-3369	471	3	isbtc	isbtc	NOUN
inlawrev-3369	471	4	countered	counter	VERB
inlawrev-3369	471	5	that	that	SCONJ
inlawrev-3369	471	6	the	the	DET
inlawrev-3369	471	7	"	"	PUNCT
inlawrev-3369	471	8	regulations	regulation	NOUN
inlawrev-3369	471	9	provide	provide	VERB
inlawrev-3369	471	10	all	all	DET
inlawrev-3369	471	11	the	the	DET
inlawrev-3369	471	12	process	process	NOUN
inlawrev-3369	471	13	that	that	PRON
inlawrev-3369	471	14	is	be	AUX
inlawrev-3369	471	15	constitutionally	constitutionally	ADV
inlawrev-3369	471	16	due	due	ADJ
inlawrev-3369	471	17	.	.	PUNCT
inlawrev-3369	471	18	"'"*^	"'"*^	PUNCT
inlawrev-3369	471	19	to	to	PART
inlawrev-3369	471	20	satisfy	satisfy	VERB
inlawrev-3369	471	21	due	due	ADJ
inlawrev-3369	471	22	process	process	NOUN
inlawrev-3369	471	23	,	,	PUNCT
inlawrev-3369	471	24	the	the	DET
inlawrev-3369	471	25	isbtc	isbtc	NOUN
inlawrev-3369	471	26	must	must	AUX
inlawrev-3369	471	27	use	use	VERB
inlawrev-3369	471	28	ascertainable	ascertainable	ADJ
inlawrev-3369	471	29	standards	standard	NOUN
inlawrev-3369	471	30	in	in	ADP
inlawrev-3369	471	31	rendering	render	VERB
inlawrev-3369	471	32	a	a	DET
inlawrev-3369	471	33	decision	decision	NOUN
inlawrev-3369	471	34	.	.	PUNCT
inlawrev-3369	472	1	'"*^	'"*^	NOUN
inlawrev-3369	472	2	not	not	PART
inlawrev-3369	472	3	only	only	ADV
inlawrev-3369	472	4	must	must	AUX
inlawrev-3369	472	5	the	the	DET
inlawrev-3369	472	6	regulations	regulation	NOUN
inlawrev-3369	472	7	provide	provide	VERB
inlawrev-3369	472	8	a	a	DET
inlawrev-3369	472	9	taxpayer	taxpayer	NOUN
inlawrev-3369	472	10	with	with	ADP
inlawrev-3369	472	11	the	the	DET
inlawrev-3369	472	12	right	right	NOUN
inlawrev-3369	472	13	to	to	PART
inlawrev-3369	472	14	challenge	challenge	VERB
inlawrev-3369	472	15	an	an	DET
inlawrev-3369	472	16	assessment	assessment	NOUN
inlawrev-3369	472	17	,	,	PUNCT
inlawrev-3369	472	18	"	"	PUNCT
inlawrev-3369	472	19	they	they	PRON
inlawrev-3369	472	20	must	must	AUX
inlawrev-3369	472	21	also	also	ADV
inlawrev-3369	472	22	provide	provide	VERB
inlawrev-3369	472	23	an	an	DET
inlawrev-3369	472	24	opportunity	opportunity	NOUN
inlawrev-3369	472	25	to	to	PART
inlawrev-3369	472	26	be	be	AUX
inlawrev-3369	472	27	heard	hear	VERB
inlawrev-3369	472	28	'	'	PUNCT
inlawrev-3369	472	29	in	in	ADP
inlawrev-3369	472	30	a	a	DET
inlawrev-3369	472	31	meaningful	meaningful	ADJ
inlawrev-3369	472	32	manner	manner	NOUN
inlawrev-3369	472	33	.	.	PUNCT
inlawrev-3369	472	34	'	'	PUNCT
inlawrev-3369	473	1	"	"	PUNCT
inlawrev-3369	473	2	'	'	PUNCT
inlawrev-3369	473	3	"	"	PUNCT
inlawrev-3369	473	4	*	*	NOUN
inlawrev-3369	473	5	*	*	PUNCT
inlawrev-3369	473	6	the	the	DET
inlawrev-3369	473	7	court	court	NOUN
inlawrev-3369	473	8	examined	examine	VERB
inlawrev-3369	473	9	some	some	DET
inlawrev-3369	473	10	examples'"*^	examples'"*^	NOUN
inlawrev-3369	473	11	and	and	CCONJ
inlawrev-3369	473	12	held	hold	VERB
inlawrev-3369	473	13	that	that	SCONJ
inlawrev-3369	473	14	138	138	NUM
inlawrev-3369	473	15	.	.	PUNCT
inlawrev-3369	473	16	mat	mat	PROPN
inlawrev-3369	473	17	376	376	NUM
inlawrev-3369	473	18	.	.	PUNCT
inlawrev-3369	473	19	139	139	NUM
inlawrev-3369	473	20	.	.	PUNCT
inlawrev-3369	474	1	i	i	PRON
inlawrev-3369	474	2	d.	d.	PROPN
inlawrev-3369	474	3	140	140	NUM
inlawrev-3369	474	4	.	.	PUNCT
inlawrev-3369	475	1	i	i	PRON
inlawrev-3369	475	2	d.	d.	PROPN
inlawrev-3369	475	3	141	141	NUM
inlawrev-3369	475	4	.	.	PUNCT
inlawrev-3369	476	1	i	i	PRON
inlawrev-3369	476	2	d	d	PROPN
inlawrev-3369	476	3	2x3,11	2x3,11	NUM
inlawrev-3369	476	4	.	.	PUNCT
inlawrev-3369	477	1	142	142	NUM
inlawrev-3369	477	2	.	.	PUNCT
inlawrev-3369	477	3	/t/.	/t/.	X
inlawrev-3369	478	1	at	at	ADP
inlawrev-3369	478	2	378	378	NUM
inlawrev-3369	478	3	.	.	PUNCT
inlawrev-3369	479	1	143	143	NUM
inlawrev-3369	479	2	.	.	PUNCT
inlawrev-3369	479	3	see	see	VERB
inlawrev-3369	479	4	i	i	PRON
inlawrev-3369	479	5	d.	d.	PROPN
inlawrev-3369	479	6	144	144	NUM
inlawrev-3369	479	7	.	.	PUNCT
inlawrev-3369	480	1	mat	mat	PROPN
inlawrev-3369	480	2	382	382	NUM
inlawrev-3369	480	3	.	.	NUM
inlawrev-3369	480	4	145	145	NUM
inlawrev-3369	480	5	.	.	PUNCT
inlawrev-3369	481	1	i	i	PRON
inlawrev-3369	481	2	d.	d.	PROPN
inlawrev-3369	481	3	at	at	ADP
inlawrev-3369	481	4	383	383	NUM
inlawrev-3369	481	5	(	(	PUNCT
inlawrev-3369	481	6	quoting	quote	VERB
inlawrev-3369	481	7	ind	ind	NOUN
inlawrev-3369	481	8	.	.	PUNCT
inlawrev-3369	482	1	const	const	PROPN
inlawrev-3369	482	2	,	,	PUNCT
inlawrev-3369	482	3	art	art	NOUN
inlawrev-3369	482	4	.	.	PUNCT
inlawrev-3369	483	1	i	i	PRON
inlawrev-3369	483	2	,	,	PUNCT
inlawrev-3369	483	3	§	§	PROPN
inlawrev-3369	483	4	12	12	NUM
inlawrev-3369	483	5	)	)	PUNCT
inlawrev-3369	483	6	.	.	PUNCT
inlawrev-3369	484	1	146	146	NUM
inlawrev-3369	484	2	.	.	PUNCT
inlawrev-3369	485	1	i	i	PRON
inlawrev-3369	485	2	d	d	PROPN
inlawrev-3369	485	3	hi	hi	PROPN
inlawrev-3369	485	4	.	.	PUNCT
inlawrev-3369	486	1	see	see	VERB
inlawrev-3369	486	2	i	i	PRON
inlawrev-3369	486	3	d.	d.	PROPN
inlawrev-3369	486	4	at	at	ADP
inlawrev-3369	486	5	383	383	NUM
inlawrev-3369	486	6	-	-	SYM
inlawrev-3369	486	7	84	84	NUM
inlawrev-3369	486	8	(	(	PUNCT
inlawrev-3369	486	9	quoting	quote	VERB
inlawrev-3369	486	10	harrington	harrington	PROPN
inlawrev-3369	486	11	v.	v.	ADP
inlawrev-3369	486	12	state	state	PROPN
inlawrev-3369	486	13	bd	bd	PROPN
inlawrev-3369	486	14	.	.	PROPN
inlawrev-3369	486	15	of	of	ADP
inlawrev-3369	486	16	tax	tax	NOUN
inlawrev-3369	486	17	comm'rs	comm'rs	NOUN
inlawrev-3369	486	18	,	,	PUNCT
inlawrev-3369	486	19	525	525	NUM
inlawrev-3369	486	20	n.e.2d	n.e.2d	NOUN
inlawrev-3369	486	21	360	360	NUM
inlawrev-3369	486	22	,	,	PUNCT
inlawrev-3369	486	23	361	361	NUM
inlawrev-3369	486	24	(	(	PUNCT
inlawrev-3369	486	25	ind	ind	NOUN
inlawrev-3369	486	26	.	.	PUNCT
inlawrev-3369	487	1	tax	tax	PROPN
inlawrev-3369	487	2	ct	ct	PROPN
inlawrev-3369	487	3	.	.	PROPN
inlawrev-3369	487	4	1988	1988	NUM
inlawrev-3369	487	5	)	)	PUNCT
inlawrev-3369	488	1	(	(	PUNCT
inlawrev-3369	488	2	citations	citation	NOUN
inlawrev-3369	488	3	omitted	omit	VERB
inlawrev-3369	488	4	)	)	PUNCT
inlawrev-3369	488	5	)	)	PUNCT
inlawrev-3369	488	6	.	.	PUNCT
inlawrev-3369	489	1	148	148	NUM
inlawrev-3369	489	2	.	.	PUNCT
inlawrev-3369	490	1	i	i	PRON
inlawrev-3369	490	2	d	d	PROPN
inlawrev-3369	490	3	at	at	ADP
inlawrev-3369	490	4	384	384	NUM
inlawrev-3369	490	5	(	(	PUNCT
inlawrev-3369	490	6	quoting	quote	VERB
inlawrev-3369	490	7	mathews	mathews	PROPN
inlawrev-3369	490	8	v.	v.	PROPN
inlawrev-3369	490	9	eldridge	eldridge	PROPN
inlawrev-3369	490	10	,	,	PUNCT
inlawrev-3369	490	11	424	424	NUM
inlawrev-3369	490	12	u.s	u.s	PROPN
inlawrev-3369	490	13	.	.	PROPN
inlawrev-3369	490	14	319	319	NUM
inlawrev-3369	490	15	,	,	PUNCT
inlawrev-3369	490	16	333	333	NUM
inlawrev-3369	490	17	(	(	PUNCT
inlawrev-3369	490	18	1976	1976	NUM
inlawrev-3369	490	19	)	)	PUNCT
inlawrev-3369	490	20	)	)	PUNCT
inlawrev-3369	490	21	.	.	PUNCT
inlawrev-3369	491	1	149	149	NUM
inlawrev-3369	491	2	.	.	PUNCT
inlawrev-3369	492	1	i	i	PRON
inlawrev-3369	492	2	d.	d.	PROPN
inlawrev-3369	492	3	at	at	ADP
inlawrev-3369	492	4	385	385	NUM
inlawrev-3369	492	5	(	(	PUNCT
inlawrev-3369	492	6	noting	note	VERB
inlawrev-3369	492	7	that	that	SCONJ
inlawrev-3369	492	8	in	in	ADP
inlawrev-3369	492	9	determining	determine	VERB
inlawrev-3369	492	10	"	"	PUNCT
inlawrev-3369	492	11	neighborhood	neighborhood	NOUN
inlawrev-3369	492	12	desireability	desireability	NOUN
inlawrev-3369	492	13	,	,	PUNCT
inlawrev-3369	492	14	"	"	PUNCT
inlawrev-3369	492	15	no	no	DET
inlawrev-3369	492	16	objective	objective	ADJ
inlawrev-3369	492	17	standards	standard	NOUN
inlawrev-3369	492	18	were	be	AUX
inlawrev-3369	492	19	used	use	VERB
inlawrev-3369	492	20	)	)	PUNCT
inlawrev-3369	492	21	;	;	PUNCT
inlawrev-3369	492	22	i	i	PRON
inlawrev-3369	492	23	d.	d.	PROPN
inlawrev-3369	492	24	at	at	ADP
inlawrev-3369	492	25	385	385	NUM
inlawrev-3369	492	26	-	-	SYM
inlawrev-3369	492	27	86	86	NUM
inlawrev-3369	492	28	(	(	PUNCT
inlawrev-3369	492	29	noting	note	VERB
inlawrev-3369	492	30	that	that	SCONJ
inlawrev-3369	492	31	taxpayers	taxpayer	NOUN
inlawrev-3369	492	32	have	have	VERB
inlawrev-3369	492	33	no	no	DET
inlawrev-3369	492	34	meaningful	meaningful	ADJ
inlawrev-3369	492	35	opportunity	opportunity	NOUN
inlawrev-3369	492	36	to	to	ADP
inlawrev-3369	492	37	1016	1016	NUM
inlawrev-3369	492	38	indiana	indiana	PROPN
inlawrev-3369	492	39	law	law	PROPN
inlawrev-3369	492	40	review	review	NOUN
inlawrev-3369	493	1	[	[	X
inlawrev-3369	493	2	vol	vol	NOUN
inlawrev-3369	493	3	.	.	PUNCT
inlawrev-3369	494	1	32	32	NUM
inlawrev-3369	494	2	:	:	SYM
inlawrev-3369	494	3	1	1	NUM
inlawrev-3369	494	4	003	003	NUM
inlawrev-3369	494	5	"	"	PUNCT
inlawrev-3369	494	6	[	[	X
inlawrev-3369	494	7	t]he	t]he	X
inlawrev-3369	494	8	[	[	X
inlawrev-3369	494	9	t]rue	t]rue	X
inlawrev-3369	494	10	[	[	X
inlawrev-3369	494	11	t]ax	t]ax	X
inlawrev-3369	494	12	[	[	X
inlawrev-3369	494	13	v]alue	v]alue	NOUN
inlawrev-3369	494	14	system	system	NOUN
inlawrev-3369	494	15	violates	violate	VERB
inlawrev-3369	494	16	due	due	ADJ
inlawrev-3369	494	17	process	process	NOUN
inlawrev-3369	494	18	because	because	SCONJ
inlawrev-3369	494	19	it	it	PRON
inlawrev-3369	494	20	deprives	deprive	VERB
inlawrev-3369	494	21	taxpayers	taxpayer	NOUN
inlawrev-3369	494	22	of	of	ADP
inlawrev-3369	494	23	their	their	PRON
inlawrev-3369	494	24	right	right	NOUN
inlawrev-3369	494	25	to	to	PART
inlawrev-3369	494	26	introduce	introduce	VERB
inlawrev-3369	494	27	real	real	ADJ
inlawrev-3369	494	28	world	world	NOUN
inlawrev-3369	494	29	,	,	PUNCT
inlawrev-3369	494	30	objective	objective	ADJ
inlawrev-3369	494	31	evidence	evidence	NOUN
inlawrev-3369	494	32	in	in	ADP
inlawrev-3369	494	33	order	order	NOUN
inlawrev-3369	494	34	to	to	PART
inlawrev-3369	494	35	challenge	challenge	VERB
inlawrev-3369	494	36	assessments	assessment	NOUN
inlawrev-3369	494	37	.	.	PUNCT
inlawrev-3369	494	38	"	"	PUNCT
inlawrev-3369	495	1	^^	^^	NUM
inlawrev-3369	495	2	°	°	ADP
inlawrev-3369	495	3	the	the	DET
inlawrev-3369	495	4	court	court	NOUN
inlawrev-3369	495	5	next	next	ADP
inlawrev-3369	495	6	addressed	address	VERB
inlawrev-3369	495	7	petitioners	petitioner	NOUN
inlawrev-3369	495	8	claim	claim	VERB
inlawrev-3369	495	9	that	that	SCONJ
inlawrev-3369	495	10	the	the	DET
inlawrev-3369	495	11	true	true	ADJ
inlawrev-3369	495	12	tax	tax	NOUN
inlawrev-3369	495	13	value	value	NOUN
inlawrev-3369	495	14	system	system	NOUN
inlawrev-3369	495	15	violated	violate	VERB
inlawrev-3369	495	16	the	the	DET
inlawrev-3369	495	17	due	due	ADJ
inlawrev-3369	495	18	process	process	NOUN
inlawrev-3369	495	19	clause	clause	NOUN
inlawrev-3369	495	20	of	of	ADP
inlawrev-3369	495	21	the	the	DET
inlawrev-3369	495	22	fourteenth	fourteenth	ADJ
inlawrev-3369	495	23	amendment	amendment	NOUN
inlawrev-3369	495	24	to	to	ADP
inlawrev-3369	495	25	the	the	DET
inlawrev-3369	495	26	u.s	u.s	PROPN
inlawrev-3369	495	27	.	.	PROPN
inlawrev-3369	495	28	constitution	constitution	PROPN
inlawrev-3369	495	29	,	,	PUNCT
inlawrev-3369	495	30	procedurally	procedurally	ADV
inlawrev-3369	495	31	and	and	CCONJ
inlawrev-3369	495	32	substantively	substantively	ADV
inlawrev-3369	495	33	.	.	PUNCT
inlawrev-3369	496	1	as	as	ADP
inlawrev-3369	496	2	to	to	ADP
inlawrev-3369	496	3	procedural	procedural	ADJ
inlawrev-3369	496	4	due	due	ADJ
inlawrev-3369	496	5	process	process	NOUN
inlawrev-3369	496	6	,	,	PUNCT
inlawrev-3369	496	7	the	the	DET
inlawrev-3369	496	8	petitioners	petitioner	NOUN
inlawrev-3369	496	9	argued	argue	VERB
inlawrev-3369	496	10	that	that	SCONJ
inlawrev-3369	496	11	taxpayers	taxpayer	NOUN
inlawrev-3369	496	12	are	be	AUX
inlawrev-3369	496	13	not	not	PART
inlawrev-3369	496	14	provided	provide	VERB
inlawrev-3369	496	15	a	a	DET
inlawrev-3369	496	16	meaningful	meaningful	ADJ
inlawrev-3369	496	17	opportunity	opportunity	NOUN
inlawrev-3369	496	18	to	to	PART
inlawrev-3369	496	19	respond	respond	VERB
inlawrev-3369	496	20	because	because	SCONJ
inlawrev-3369	496	21	real	real	ADJ
inlawrev-3369	496	22	world	world	NOUN
inlawrev-3369	496	23	information	information	NOUN
inlawrev-3369	496	24	is	be	AUX
inlawrev-3369	496	25	irrelevant	irrelevant	ADJ
inlawrev-3369	496	26	according	accord	VERB
inlawrev-3369	496	27	to	to	ADP
inlawrev-3369	496	28	isbtc	isbtc	ADJ
inlawrev-3369	496	29	regulations	regulation	NOUN
inlawrev-3369	496	30	.	.	PUNCT
inlawrev-3369	497	1	therefore	therefore	ADV
inlawrev-3369	497	2	,	,	PUNCT
inlawrev-3369	497	3	procedural	procedural	ADJ
inlawrev-3369	497	4	due	due	ADJ
inlawrev-3369	497	5	process	process	NOUN
inlawrev-3369	497	6	was	be	AUX
inlawrev-3369	497	7	violated	violate	VERB
inlawrev-3369	497	8	because	because	SCONJ
inlawrev-3369	497	9	the	the	DET
inlawrev-3369	497	10	refusal	refusal	NOUN
inlawrev-3369	497	11	to	to	PART
inlawrev-3369	497	12	consider	consider	VERB
inlawrev-3369	497	13	such	such	ADJ
inlawrev-3369	497	14	information	information	NOUN
inlawrev-3369	497	15	acts	act	VERB
inlawrev-3369	497	16	as	as	ADP
inlawrev-3369	497	17	a	a	DET
inlawrev-3369	497	18	conclusive	conclusive	ADJ
inlawrev-3369	497	19	presumption	presumption	NOUN
inlawrev-3369	497	20	against	against	ADP
inlawrev-3369	497	21	the	the	DET
inlawrev-3369	497	22	taxpayer	taxpayer	NOUN
inlawrev-3369	497	23	.	.	PUNCT
inlawrev-3369	498	1	'^	'^	AUX
inlawrev-3369	498	2	'	'	PUNCT
inlawrev-3369	498	3	the	the	DET
inlawrev-3369	498	4	isbtc	isbtc	NOUN
inlawrev-3369	498	5	contended	contend	VERB
inlawrev-3369	498	6	that	that	SCONJ
inlawrev-3369	498	7	the	the	DET
inlawrev-3369	498	8	presumption	presumption	NOUN
inlawrev-3369	498	9	was	be	AUX
inlawrev-3369	498	10	merely	merely	ADV
inlawrev-3369	498	11	a	a	DET
inlawrev-3369	498	12	necessary	necessary	ADJ
inlawrev-3369	498	13	substantive	substantive	ADJ
inlawrev-3369	498	14	rule	rule	NOUN
inlawrev-3369	498	15	of	of	ADP
inlawrev-3369	498	16	law.^^^	law.^^^	PROPN
inlawrev-3369	498	17	finding	find	VERB
inlawrev-3369	498	18	the	the	DET
inlawrev-3369	498	19	petitioners	petitioner	NOUN
inlawrev-3369	498	20	'	'	PART
inlawrev-3369	498	21	argument	argument	NOUN
inlawrev-3369	498	22	unpersuasive	unpersuasive	ADJ
inlawrev-3369	498	23	,	,	PUNCT
inlawrev-3369	498	24	the	the	DET
inlawrev-3369	498	25	court	court	NOUN
inlawrev-3369	498	26	rejected	reject	VERB
inlawrev-3369	498	27	the	the	DET
inlawrev-3369	498	28	claim	claim	NOUN
inlawrev-3369	498	29	that	that	SCONJ
inlawrev-3369	498	30	procedural	procedural	ADJ
inlawrev-3369	498	31	due	due	ADJ
inlawrev-3369	498	32	process	process	NOUN
inlawrev-3369	498	33	was	be	AUX
inlawrev-3369	498	34	violated	violate	VERB
inlawrev-3369	498	35	.	.	PUNCT
inlawrev-3369	499	1	^^^	^^^	ADP
inlawrev-3369	499	2	the	the	DET
inlawrev-3369	499	3	petitioners	petitioner	NOUN
inlawrev-3369	499	4	next	next	ADV
inlawrev-3369	499	5	argued	argue	VERB
inlawrev-3369	499	6	that	that	SCONJ
inlawrev-3369	499	7	the	the	DET
inlawrev-3369	499	8	tax	tax	NOUN
inlawrev-3369	499	9	system	system	NOUN
inlawrev-3369	499	10	violated	violate	VERB
inlawrev-3369	499	11	their	their	PRON
inlawrev-3369	499	12	substantive	substantive	ADJ
inlawrev-3369	499	13	due	due	ADJ
inlawrev-3369	499	14	process	process	NOUN
inlawrev-3369	499	15	rights	right	NOUN
inlawrev-3369	499	16	.	.	PUNCT
inlawrev-3369	500	1	the	the	DET
inlawrev-3369	500	2	petitioners	petitioner	NOUN
inlawrev-3369	500	3	claimed	claim	VERB
inlawrev-3369	500	4	that	that	SCONJ
inlawrev-3369	500	5	because	because	SCONJ
inlawrev-3369	500	6	of	of	ADP
inlawrev-3369	500	7	this	this	DET
inlawrev-3369	500	8	violation	violation	NOUN
inlawrev-3369	500	9	,	,	PUNCT
inlawrev-3369	500	10	they	they	PRON
inlawrev-3369	500	11	paid	pay	VERB
inlawrev-3369	500	12	a	a	DET
inlawrev-3369	500	13	disproportionate	disproportionate	ADJ
inlawrev-3369	500	14	amount	amount	NOUN
inlawrev-3369	500	15	oftaxes.^^	oftaxes.^^	NOUN
inlawrev-3369	500	16	'	'	NOUN
inlawrev-3369	500	17	*	*	PUNCT
inlawrev-3369	500	18	to	to	PART
inlawrev-3369	500	19	show	show	VERB
inlawrev-3369	500	20	that	that	SCONJ
inlawrev-3369	500	21	one	one	NOUN
inlawrev-3369	500	22	's	's	PART
inlawrev-3369	500	23	substantive	substantive	ADJ
inlawrev-3369	500	24	rights	right	NOUN
inlawrev-3369	500	25	have	have	AUX
inlawrev-3369	500	26	been	be	AUX
inlawrev-3369	500	27	violated	violate	VERB
inlawrev-3369	500	28	,	,	PUNCT
inlawrev-3369	500	29	the	the	DET
inlawrev-3369	500	30	petitioners	petitioner	NOUN
inlawrev-3369	500	31	must	must	AUX
inlawrev-3369	500	32	demonstrate	demonstrate	VERB
inlawrev-3369	500	33	either	either	CCONJ
inlawrev-3369	500	34	that	that	SCONJ
inlawrev-3369	500	35	1	1	X
inlawrev-3369	500	36	)	)	PUNCT
inlawrev-3369	500	37	the	the	DET
inlawrev-3369	500	38	law	law	NOUN
inlawrev-3369	500	39	infringes	infringe	VERB
inlawrev-3369	500	40	"	"	PUNCT
inlawrev-3369	500	41	fundamental	fundamental	ADJ
inlawrev-3369	500	42	rights	right	NOUN
inlawrev-3369	500	43	[	[	X
inlawrev-3369	500	44	or	or	CCONJ
inlawrev-3369	500	45	]	]	PUNCT
inlawrev-3369	500	46	liberties	liberty	NOUN
inlawrev-3369	500	47	which	which	PRON
inlawrev-3369	500	48	are	be	AUX
inlawrev-3369	500	49	,	,	PUNCT
inlawrev-3369	500	50	objectively	objectively	ADV
inlawrev-3369	500	51	,	,	PUNCT
inlawrev-3369	500	52	'	'	PUNCT
inlawrev-3369	500	53	deeply	deeply	ADV
inlawrev-3369	500	54	rooted	root	VERB
inlawrev-3369	500	55	in	in	ADP
inlawrev-3369	500	56	this	this	DET
inlawrev-3369	500	57	nation	nation	NOUN
inlawrev-3369	500	58	's	's	PART
inlawrev-3369	500	59	history	history	NOUN
inlawrev-3369	500	60	and	and	CCONJ
inlawrev-3369	500	61	tradition	tradition	NOUN
inlawrev-3369	500	62	,	,	PUNCT
inlawrev-3369	500	63	'	'	PUNCT
inlawrev-3369	500	64	and	and	CCONJ
inlawrev-3369	500	65	'	'	PUNCT
inlawrev-3369	500	66	implicit	implicit	ADJ
inlawrev-3369	500	67	in	in	ADP
inlawrev-3369	500	68	the	the	DET
inlawrev-3369	500	69	concept	concept	NOUN
inlawrev-3369	500	70	of	of	ADP
inlawrev-3369	500	71	ordered	order	VERB
inlawrev-3369	500	72	liberty	liberty	NOUN
inlawrev-3369	500	73	,	,	PUNCT
inlawrev-3369	500	74	'	'	PUNCT
inlawrev-3369	500	75	such	such	ADJ
inlawrev-3369	500	76	that	that	SCONJ
inlawrev-3369	500	77	'	'	PUNCT
inlawrev-3369	500	78	neither	neither	DET
inlawrev-3369	500	79	liberty	liberty	NOUN
inlawrev-3369	500	80	norjustice	norjustice	PROPN
inlawrev-3369	500	81	would	would	AUX
inlawrev-3369	500	82	exist	exist	VERB
inlawrev-3369	500	83	if	if	SCONJ
inlawrev-3369	500	84	they	they	PRON
inlawrev-3369	500	85	were	be	AUX
inlawrev-3369	500	86	sacrificed	sacrifice	VERB
inlawrev-3369	500	87	;	;	PUNCT
inlawrev-3369	500	88	'	'	PUNCT
inlawrev-3369	500	89	"	"	PUNCT
inlawrev-3369	500	90	or	or	CCONJ
inlawrev-3369	500	91	2	2	NUM
inlawrev-3369	500	92	)	)	PUNCT
inlawrev-3369	500	93	the	the	DET
inlawrev-3369	500	94	law	law	NOUN
inlawrev-3369	500	95	is	be	AUX
inlawrev-3369	500	96	"	"	PUNCT
inlawrev-3369	500	97	arbitrary	arbitrary	ADJ
inlawrev-3369	500	98	and	and	CCONJ
inlawrev-3369	500	99	unreasonable	unreasonable	ADJ
inlawrev-3369	500	100	,	,	PUNCT
inlawrev-3369	500	101	having	have	VERB
inlawrev-3369	500	102	no	no	DET
inlawrev-3369	500	103	substantial	substantial	ADJ
inlawrev-3369	500	104	relation	relation	NOUN
inlawrev-3369	500	105	to	to	ADP
inlawrev-3369	500	106	the	the	DET
inlawrev-3369	500	107	public	public	ADJ
inlawrev-3369	500	108	health	health	NOUN
inlawrev-3369	500	109	,	,	PUNCT
inlawrev-3369	500	110	safety	safety	NOUN
inlawrev-3369	500	111	,	,	PUNCT
inlawrev-3369	500	112	morals	moral	NOUN
inlawrev-3369	500	113	,	,	PUNCT
inlawrev-3369	500	114	or	or	CCONJ
inlawrev-3369	500	115	general	general	ADJ
inlawrev-3369	500	116	welfare	welfare	NOUN
inlawrev-3369	500	117	.	.	PUNCT
inlawrev-3369	500	118	"	"	PUNCT
inlawrev-3369	501	1	^^^	^^^	PUNCT
inlawrev-3369	501	2	because	because	SCONJ
inlawrev-3369	501	3	the	the	DET
inlawrev-3369	501	4	petitioners	petitioner	NOUN
inlawrev-3369	501	5	did	do	AUX
inlawrev-3369	501	6	not	not	PART
inlawrev-3369	501	7	assert	assert	VERB
inlawrev-3369	501	8	that	that	SCONJ
inlawrev-3369	501	9	a	a	DET
inlawrev-3369	501	10	fundamental	fundamental	ADJ
inlawrev-3369	501	11	right	right	NOUN
inlawrev-3369	501	12	was	be	AUX
inlawrev-3369	501	13	violated	violate	VERB
inlawrev-3369	501	14	,	,	PUNCT
inlawrev-3369	501	15	the	the	DET
inlawrev-3369	501	16	court	court	NOUN
inlawrev-3369	501	17	reviewed	review	VERB
inlawrev-3369	501	18	the	the	DET
inlawrev-3369	501	19	petitioners	petitioner	NOUN
inlawrev-3369	501	20	'	'	PART
inlawrev-3369	501	21	claim	claim	NOUN
inlawrev-3369	501	22	under	under	ADP
inlawrev-3369	501	23	the	the	DET
inlawrev-3369	501	24	arbitrary	arbitrary	ADJ
inlawrev-3369	501	25	and	and	CCONJ
inlawrev-3369	501	26	unreasonable	unreasonable	ADJ
inlawrev-3369	501	27	standard	standard	NOUN
inlawrev-3369	501	28	.	.	PUNCT
inlawrev-3369	502	1	'	'	PUNCT
inlawrev-3369	502	2	^^	^^	PUNCT
inlawrev-3369	502	3	the	the	DET
inlawrev-3369	502	4	isbtc	isbtc	NOUN
inlawrev-3369	502	5	argued	argue	VERB
inlawrev-3369	502	6	that	that	SCONJ
inlawrev-3369	502	7	the	the	DET
inlawrev-3369	502	8	system	system	NOUN
inlawrev-3369	502	9	results	result	VERB
inlawrev-3369	502	10	in	in	ADP
inlawrev-3369	502	11	taxpayers	taxpayer	NOUN
inlawrev-3369	502	12	paying	pay	VERB
inlawrev-3369	502	13	their	their	PRON
inlawrev-3369	502	14	fair	fair	ADJ
inlawrev-3369	502	15	share	share	NOUN
inlawrev-3369	502	16	.	.	PUNCT
inlawrev-3369	503	1	^^^	^^^	NOUN
inlawrev-3369	503	2	the	the	DET
inlawrev-3369	503	3	court	court	NOUN
inlawrev-3369	503	4	found	find	VERB
inlawrev-3369	503	5	that	that	SCONJ
inlawrev-3369	503	6	the	the	DET
inlawrev-3369	503	7	isbtc	isbtc	NOUN
inlawrev-3369	503	8	's	's	PART
inlawrev-3369	503	9	action	action	NOUN
inlawrev-3369	503	10	passed	pass	VERB
inlawrev-3369	503	11	the	the	DET
inlawrev-3369	503	12	rational	rational	ADJ
inlawrev-3369	503	13	basis	basis	NOUN
inlawrev-3369	503	14	test	test	NOUN
inlawrev-3369	503	15	and	and	CCONJ
inlawrev-3369	503	16	held	hold	VERB
inlawrev-3369	503	17	that	that	SCONJ
inlawrev-3369	503	18	petitioners	petitioner	NOUN
inlawrev-3369	503	19	failed	fail	VERB
inlawrev-3369	503	20	to	to	PART
inlawrev-3369	503	21	demonstrate	demonstrate	VERB
inlawrev-3369	503	22	a	a	DET
inlawrev-3369	503	23	substantive	substantive	ADJ
inlawrev-3369	503	24	due	due	ADJ
inlawrev-3369	503	25	process	process	NOUN
inlawrev-3369	503	26	challenge	challenge	VERB
inlawrev-3369	503	27	the	the	DET
inlawrev-3369	503	28	determination	determination	NOUN
inlawrev-3369	503	29	of	of	ADP
inlawrev-3369	503	30	a	a	DET
inlawrev-3369	503	31	neighborhood	neighborhood	NOUN
inlawrev-3369	503	32	's	's	PART
inlawrev-3369	503	33	boundaries	boundary	NOUN
inlawrev-3369	503	34	because	because	SCONJ
inlawrev-3369	503	35	the	the	DET
inlawrev-3369	503	36	isbtc	isbtc	NOUN
inlawrev-3369	503	37	limits	limit	VERB
inlawrev-3369	503	38	the	the	DET
inlawrev-3369	503	39	use	use	NOUN
inlawrev-3369	503	40	of	of	ADP
inlawrev-3369	503	41	comparison	comparison	NOUN
inlawrev-3369	503	42	properties	property	NOUN
inlawrev-3369	503	43	outside	outside	ADP
inlawrev-3369	503	44	one	one	NUM
inlawrev-3369	503	45	's	's	PART
inlawrev-3369	503	46	subdivision	subdivision	NOUN
inlawrev-3369	503	47	,	,	PUNCT
inlawrev-3369	503	48	as	as	SCONJ
inlawrev-3369	503	49	determined	determine	VERB
inlawrev-3369	503	50	by	by	ADP
inlawrev-3369	503	51	the	the	DET
inlawrev-3369	503	52	isbtc	isbtc	NOUN
inlawrev-3369	503	53	)	)	PUNCT
inlawrev-3369	503	54	;	;	PUNCT
inlawrev-3369	503	55	i	i	PRON
inlawrev-3369	503	56	d.	d.	PROPN
inlawrev-3369	503	57	at	at	ADP
inlawrev-3369	503	58	386	386	NUM
inlawrev-3369	503	59	(	(	PUNCT
inlawrev-3369	503	60	finding	find	VERB
inlawrev-3369	503	61	that	that	SCONJ
inlawrev-3369	503	62	"	"	PUNCT
inlawrev-3369	503	63	there	there	PRON
inlawrev-3369	503	64	are	be	VERB
inlawrev-3369	503	65	no	no	DET
inlawrev-3369	503	66	objective	objective	ADJ
inlawrev-3369	503	67	standards	standard	NOUN
inlawrev-3369	503	68	to	to	PART
inlawrev-3369	503	69	determine	determine	VERB
inlawrev-3369	503	70	whether	whether	SCONJ
inlawrev-3369	503	71	an	an	DET
inlawrev-3369	503	72	opinion	opinion	NOUN
inlawrev-3369	503	73	of	of	ADP
inlawrev-3369	503	74	condition	condition	NOUN
inlawrev-3369	503	75	is	be	AUX
inlawrev-3369	503	76	correct	correct	ADJ
inlawrev-3369	503	77	"	"	PUNCT
inlawrev-3369	503	78	)	)	PUNCT
inlawrev-3369	503	79	;	;	PUNCT
inlawrev-3369	503	80	i	i	PRON
inlawrev-3369	503	81	d.	d.	PROPN
inlawrev-3369	503	82	(	(	PUNCT
inlawrev-3369	503	83	finding	find	VERB
inlawrev-3369	503	84	that	that	SCONJ
inlawrev-3369	503	85	in	in	ADP
inlawrev-3369	503	86	determining	determine	VERB
inlawrev-3369	503	87	grade	grade	NOUN
inlawrev-3369	503	88	factors	factor	NOUN
inlawrev-3369	503	89	,	,	PUNCT
inlawrev-3369	503	90	particularly	particularly	ADV
inlawrev-3369	503	91	when	when	SCONJ
inlawrev-3369	503	92	an	an	DET
inlawrev-3369	503	93	"	"	PUNCT
inlawrev-3369	503	94	a	a	DET
inlawrev-3369	503	95	"	"	PUNCT
inlawrev-3369	503	96	grade	grade	NOUN
inlawrev-3369	503	97	factor	factor	NOUN
inlawrev-3369	503	98	is	be	AUX
inlawrev-3369	503	99	adjusted	adjust	VERB
inlawrev-3369	503	100	upward	upward	ADV
inlawrev-3369	503	101	,	,	PUNCT
inlawrev-3369	503	102	there	there	PRON
inlawrev-3369	503	103	are	be	VERB
inlawrev-3369	503	104	no	no	DET
inlawrev-3369	503	105	ascertainable	ascertainable	ADJ
inlawrev-3369	503	106	standards	standard	NOUN
inlawrev-3369	503	107	in	in	ADP
inlawrev-3369	503	108	deciding	decide	VERB
inlawrev-3369	503	109	a	a	DET
inlawrev-3369	503	110	grade	grade	NOUN
inlawrev-3369	503	111	factor	factor	NOUN
inlawrev-3369	503	112	other	other	ADJ
inlawrev-3369	503	113	than	than	ADP
inlawrev-3369	503	114	the	the	DET
inlawrev-3369	503	115	subjective	subjective	ADJ
inlawrev-3369	503	116	beliefs	belief	NOUN
inlawrev-3369	503	117	of	of	ADP
inlawrev-3369	503	118	the	the	DET
inlawrev-3369	503	119	hearing	hearing	NOUN
inlawrev-3369	503	120	officer	officer	NOUN
inlawrev-3369	503	121	)	)	PUNCT
inlawrev-3369	503	122	;	;	PUNCT
inlawrev-3369	503	123	and	and	CCONJ
inlawrev-3369	503	124	i	i	PRON
inlawrev-3369	503	125	d.	d.	PROPN
inlawrev-3369	503	126	(	(	PUNCT
inlawrev-3369	503	127	finding	find	VERB
inlawrev-3369	503	128	that	that	SCONJ
inlawrev-3369	503	129	in	in	ADP
inlawrev-3369	503	130	determining	determine	VERB
inlawrev-3369	503	131	obsolescence	obsolescence	NOUN
inlawrev-3369	503	132	,	,	PUNCT
inlawrev-3369	503	133	"	"	PUNCT
inlawrev-3369	503	134	there	there	PRON
inlawrev-3369	503	135	are	be	VERB
inlawrev-3369	503	136	no	no	DET
inlawrev-3369	503	137	objective	objective	ADJ
inlawrev-3369	503	138	standards	standard	NOUN
inlawrev-3369	503	139	used	use	VERB
inlawrev-3369	503	140	for	for	ADP
inlawrev-3369	503	141	measuring	measure	VERB
inlawrev-3369	503	142	obsolescence	obsolescence	NOUN
inlawrev-3369	503	143	"	"	PUNCT
inlawrev-3369	503	144	)	)	PUNCT
inlawrev-3369	503	145	.	.	PUNCT
inlawrev-3369	504	1	150	150	NUM
inlawrev-3369	504	2	.	.	PUNCT
inlawrev-3369	504	3	mat	mat	NOUN
inlawrev-3369	504	4	388	388	NUM
inlawrev-3369	504	5	.	.	NOUN
inlawrev-3369	504	6	151	151	NUM
inlawrev-3369	504	7	.	.	PUNCT
inlawrev-3369	504	8	seeidslt3s9	seeidslt3s9	NUM
inlawrev-3369	504	9	.	.	PROPN
inlawrev-3369	504	10	1	1	NUM
inlawrev-3369	504	11	52	52	NUM
inlawrev-3369	504	12	.	.	PUNCT
inlawrev-3369	505	1	see	see	VERB
inlawrev-3369	505	2	i	i	PRON
inlawrev-3369	505	3	d.	d.	PROPN
inlawrev-3369	505	4	153	153	NUM
inlawrev-3369	505	5	.	.	PUNCT
inlawrev-3369	505	6	mat	mat	PROPN
inlawrev-3369	505	7	390	390	NUM
inlawrev-3369	505	8	.	.	PROPN
inlawrev-3369	505	9	154	154	NUM
inlawrev-3369	505	10	.	.	PUNCT
inlawrev-3369	506	1	see	see	VERB
inlawrev-3369	506	2	i	i	PROPN
inlawrev-3369	506	3	d	d	PROPN
inlawrev-3369	506	4	155	155	NUM
inlawrev-3369	506	5	.	.	PUNCT
inlawrev-3369	507	1	i	i	PRON
inlawrev-3369	507	2	d	d	PROPN
inlawrev-3369	507	3	(	(	PUNCT
inlawrev-3369	507	4	quoting	quote	VERB
inlawrev-3369	507	5	washington	washington	PROPN
inlawrev-3369	507	6	v.	v.	PROPN
inlawrev-3369	507	7	glucksberg	glucksberg	PROPN
inlawrev-3369	507	8	,	,	PUNCT
inlawrev-3369	507	9	117	117	NUM
inlawrev-3369	507	10	s.	s.	PROPN
inlawrev-3369	507	11	ct	ct	PROPN
inlawrev-3369	507	12	.	.	PROPN
inlawrev-3369	507	13	2258	2258	NUM
inlawrev-3369	507	14	,	,	PUNCT
inlawrev-3369	507	15	2268	2268	NUM
inlawrev-3369	507	16	(	(	PUNCT
inlawrev-3369	507	17	1997	1997	NUM
inlawrev-3369	507	18	)	)	PUNCT
inlawrev-3369	507	19	(	(	PUNCT
inlawrev-3369	507	20	citations	citation	NOUN
inlawrev-3369	507	21	omitted	omit	VERB
inlawrev-3369	507	22	)	)	PUNCT
inlawrev-3369	507	23	;	;	PUNCT
inlawrev-3369	507	24	euclid	euclid	PROPN
inlawrev-3369	507	25	v.	v.	PROPN
inlawrev-3369	507	26	ambler	ambler	PROPN
inlawrev-3369	507	27	realty	realty	PROPN
inlawrev-3369	507	28	co.	co.	PROPN
inlawrev-3369	507	29	,	,	PUNCT
inlawrev-3369	507	30	272	272	NUM
inlawrev-3369	507	31	u.s	u.s	PROPN
inlawrev-3369	507	32	.	.	PROPN
inlawrev-3369	507	33	365	365	NUM
inlawrev-3369	507	34	,	,	PUNCT
inlawrev-3369	507	35	395	395	NUM
inlawrev-3369	507	36	(	(	PUNCT
inlawrev-3369	507	37	1926	1926	NUM
inlawrev-3369	507	38	)	)	PUNCT
inlawrev-3369	507	39	)	)	PUNCT
inlawrev-3369	507	40	.	.	PUNCT
inlawrev-3369	508	1	156	156	NUM
inlawrev-3369	508	2	.	.	X
inlawrev-3369	508	3	mat	mat	NOUN
inlawrev-3369	508	4	390	390	NUM
inlawrev-3369	508	5	-	-	SYM
inlawrev-3369	508	6	91	91	NUM
inlawrev-3369	508	7	.	.	PUNCT
inlawrev-3369	509	1	157	157	NUM
inlawrev-3369	509	2	.	.	PUNCT
inlawrev-3369	509	3	seeidat39\.	seeidat39\.	PROPN
inlawrev-3369	509	4	1999	1999	NUM
inlawrev-3369	509	5	]	]	PUNCT
inlawrev-3369	509	6	taxation	taxation	NOUN
inlawrev-3369	509	7	1017	1017	NUM
inlawrev-3369	509	8	claim	claim	NOUN
inlawrev-3369	509	9	.	.	PUNCT
inlawrev-3369	510	1	'^	'^	NOUN
inlawrev-3369	510	2	«	«	PUNCT
inlawrev-3369	510	3	the	the	DET
inlawrev-3369	510	4	petitioners	petitioner	NOUN
inlawrev-3369	510	5	'	'	PART
inlawrev-3369	510	6	last	last	ADJ
inlawrev-3369	510	7	argument	argument	NOUN
inlawrev-3369	510	8	was	be	AUX
inlawrev-3369	510	9	that	that	SCONJ
inlawrev-3369	510	10	the	the	DET
inlawrev-3369	510	11	system	system	NOUN
inlawrev-3369	510	12	violated	violate	VERB
inlawrev-3369	510	13	the	the	DET
inlawrev-3369	510	14	equal	equal	ADJ
inlawrev-3369	510	15	protection	protection	NOUN
inlawrev-3369	510	16	clause	clause	NOUN
inlawrev-3369	510	17	of	of	ADP
inlawrev-3369	510	18	the	the	DET
inlawrev-3369	510	19	fourteenth	fourteenth	ADJ
inlawrev-3369	510	20	amendment	amendment	NOUN
inlawrev-3369	510	21	to	to	ADP
inlawrev-3369	510	22	the	the	DET
inlawrev-3369	510	23	u.s	u.s	PROPN
inlawrev-3369	510	24	.	.	PROPN
inlawrev-3369	510	25	constitution	constitution	PROPN
inlawrev-3369	510	26	"	"	PUNCT
inlawrev-3369	510	27	because	because	SCONJ
inlawrev-3369	510	28	it	it	PRON
inlawrev-3369	510	29	is	be	AUX
inlawrev-3369	510	30	irrational	irrational	ADJ
inlawrev-3369	510	31	and	and	CCONJ
inlawrev-3369	510	32	produces	produce	VERB
inlawrev-3369	510	33	arbitrary	arbitrary	ADJ
inlawrev-3369	510	34	results	result	NOUN
inlawrev-3369	510	35	.	.	PUNCT
inlawrev-3369	511	1	"'^^	"'^^	NOUN
inlawrev-3369	512	1	the	the	DET
inlawrev-3369	512	2	fourteenth	fourteenth	PROPN
inlawrev-3369	512	3	amendment	amendment	PROPN
inlawrev-3369	512	4	states	state	VERB
inlawrev-3369	512	5	that	that	SCONJ
inlawrev-3369	512	6	"	"	PUNCT
inlawrev-3369	512	7	no	no	DET
inlawrev-3369	512	8	state	state	NOUN
inlawrev-3369	512	9	shall	shall	AUX
inlawrev-3369	512	10	'	'	PUNCT
inlawrev-3369	512	11	deny	deny	VERB
inlawrev-3369	512	12	to	to	ADP
inlawrev-3369	512	13	any	any	DET
inlawrev-3369	512	14	person	person	NOUN
inlawrev-3369	512	15	within	within	ADP
inlawrev-3369	512	16	its	its	PRON
inlawrev-3369	512	17	jurisdiction	jurisdiction	NOUN
inlawrev-3369	512	18	the	the	DET
inlawrev-3369	512	19	equal	equal	ADJ
inlawrev-3369	512	20	protection	protection	NOUN
inlawrev-3369	512	21	of	of	ADP
inlawrev-3369	512	22	the	the	DET
inlawrev-3369	512	23	laws	law	NOUN
inlawrev-3369	512	24	.	.	PUNCT
inlawrev-3369	512	25	'"'^^	'"'^^	PUNCT
inlawrev-3369	513	1	the	the	DET
inlawrev-3369	513	2	petitioners	petitioner	NOUN
inlawrev-3369	513	3	claimed	claim	VERB
inlawrev-3369	513	4	that	that	SCONJ
inlawrev-3369	513	5	their	their	PRON
inlawrev-3369	513	6	equal	equal	ADJ
inlawrev-3369	513	7	protection	protection	NOUN
inlawrev-3369	513	8	rights	right	NOUN
inlawrev-3369	513	9	were	be	AUX
inlawrev-3369	513	10	violated	violate	VERB
inlawrev-3369	513	11	because	because	SCONJ
inlawrev-3369	513	12	the	the	DET
inlawrev-3369	513	13	true	true	ADJ
inlawrev-3369	513	14	tax	tax	NOUN
inlawrev-3369	513	15	value	value	NOUN
inlawrev-3369	513	16	system	system	NOUN
inlawrev-3369	513	17	applies	apply	VERB
inlawrev-3369	513	18	different	different	ADJ
inlawrev-3369	513	19	assessment	assessment	NOUN
inlawrev-3369	513	20	standards	standard	NOUN
inlawrev-3369	513	21	to	to	ADP
inlawrev-3369	513	22	different	different	ADJ
inlawrev-3369	513	23	types	type	NOUN
inlawrev-3369	513	24	of	of	ADP
inlawrev-3369	513	25	property	property	NOUN
inlawrev-3369	513	26	.	.	PUNCT
inlawrev-3369	514	1	the	the	DET
inlawrev-3369	514	2	petitioners	petitioner	NOUN
inlawrev-3369	514	3	also	also	ADV
inlawrev-3369	514	4	argued	argue	VERB
inlawrev-3369	514	5	that	that	SCONJ
inlawrev-3369	514	6	their	their	PRON
inlawrev-3369	514	7	equal	equal	ADJ
inlawrev-3369	514	8	protection	protection	NOUN
inlawrev-3369	514	9	rights	right	NOUN
inlawrev-3369	514	10	were	be	AUX
inlawrev-3369	514	11	violated	violate	VERB
inlawrev-3369	514	12	because	because	SCONJ
inlawrev-3369	514	13	market	market	NOUN
inlawrev-3369	514	14	values	value	NOUN
inlawrev-3369	514	15	are	be	AUX
inlawrev-3369	514	16	not	not	PART
inlawrev-3369	514	17	used	use	VERB
inlawrev-3369	514	18	in	in	ADP
inlawrev-3369	514	19	assessment	assessment	NOUN
inlawrev-3369	514	20	.	.	PUNCT
inlawrev-3369	515	1	however	however	ADV
inlawrev-3369	515	2	,	,	PUNCT
inlawrev-3369	515	3	"	"	PUNCT
inlawrev-3369	515	4	so	so	ADV
inlawrev-3369	515	5	long	long	ADV
inlawrev-3369	515	6	as	as	SCONJ
inlawrev-3369	515	7	the	the	DET
inlawrev-3369	515	8	classification	classification	NOUN
inlawrev-3369	515	9	is	be	AUX
inlawrev-3369	515	10	rationally	rationally	ADV
inlawrev-3369	515	11	related	relate	VERB
inlawrev-3369	515	12	to	to	ADP
inlawrev-3369	515	13	a	a	DET
inlawrev-3369	515	14	legitimate	legitimate	ADJ
inlawrev-3369	515	15	state	state	NOUN
inlawrev-3369	515	16	interest	interest	NOUN
inlawrev-3369	515	17	"	"	PUNCT
inlawrev-3369	515	18	the	the	DET
inlawrev-3369	515	19	system	system	NOUN
inlawrev-3369	515	20	will	will	AUX
inlawrev-3369	515	21	be	be	AUX
inlawrev-3369	515	22	valid.^^^	valid.^^^	ADJ
inlawrev-3369	515	23	the	the	DET
inlawrev-3369	515	24	isbtc	isbtc	NOUN
inlawrev-3369	515	25	maintained	maintain	VERB
inlawrev-3369	515	26	that	that	SCONJ
inlawrev-3369	515	27	the	the	DET
inlawrev-3369	515	28	"	"	PUNCT
inlawrev-3369	515	29	'	'	PUNCT
inlawrev-3369	515	30	classifications	classification	NOUN
inlawrev-3369	515	31	are	be	AUX
inlawrev-3369	515	32	rationally	rationally	ADV
inlawrev-3369	515	33	related	relate	VERB
inlawrev-3369	515	34	to	to	ADP
inlawrev-3369	515	35	the	the	DET
inlawrev-3369	515	36	legitimate	legitimate	ADJ
inlawrev-3369	515	37	governmental	governmental	ADJ
inlawrev-3369	515	38	purposes	purpose	NOUN
inlawrev-3369	515	39	of	of	ADP
inlawrev-3369	515	40	establishing	establish	VERB
inlawrev-3369	515	41	a	a	DET
inlawrev-3369	515	42	property	property	NOUN
inlawrev-3369	515	43	taxation	taxation	NOUN
inlawrev-3369	515	44	system	system	NOUN
inlawrev-3369	515	45	that	that	PRON
inlawrev-3369	515	46	is	be	AUX
inlawrev-3369	515	47	understandable	understandable	ADJ
inlawrev-3369	515	48	,	,	PUNCT
inlawrev-3369	515	49	easy	easy	ADJ
inlawrev-3369	515	50	to	to	PART
inlawrev-3369	515	51	use	use	VERB
inlawrev-3369	515	52	,	,	PUNCT
inlawrev-3369	515	53	uniform	uniform	ADJ
inlawrev-3369	515	54	across	across	ADP
inlawrev-3369	515	55	types	type	NOUN
inlawrev-3369	515	56	of	of	ADP
inlawrev-3369	515	57	real	real	ADJ
inlawrev-3369	515	58	property	property	NOUN
inlawrev-3369	515	59	,	,	PUNCT
inlawrev-3369	515	60	and	and	CCONJ
inlawrev-3369	515	61	values	value	NOUN
inlawrev-3369	515	62	like	like	ADP
inlawrev-3369	515	63	properties	property	NOUN
inlawrev-3369	515	64	alike	alike	ADV
inlawrev-3369	515	65	.	.	PUNCT
inlawrev-3369	515	66	'	'	PUNCT
inlawrev-3369	516	1	"	"	PUNCT
inlawrev-3369	516	2	^^^	^^^	VERB
inlawrev-3369	516	3	though	though	SCONJ
inlawrev-3369	516	4	the	the	DET
inlawrev-3369	516	5	system	system	NOUN
inlawrev-3369	516	6	differentiates	differentiate	VERB
inlawrev-3369	516	7	among	among	ADP
inlawrev-3369	516	8	different	different	ADJ
inlawrev-3369	516	9	classes	class	NOUN
inlawrev-3369	516	10	of	of	ADP
inlawrev-3369	516	11	property	property	NOUN
inlawrev-3369	516	12	,	,	PUNCT
inlawrev-3369	516	13	the	the	DET
inlawrev-3369	516	14	court	court	NOUN
inlawrev-3369	516	15	found	find	VERB
inlawrev-3369	516	16	that	that	SCONJ
inlawrev-3369	516	17	this	this	PRON
inlawrev-3369	516	18	was	be	AUX
inlawrev-3369	516	19	not	not	PART
inlawrev-3369	516	20	enough	enough	ADJ
inlawrev-3369	516	21	to	to	PART
inlawrev-3369	516	22	support	support	VERB
inlawrev-3369	516	23	a	a	DET
inlawrev-3369	516	24	claim	claim	NOUN
inlawrev-3369	516	25	of	of	ADP
inlawrev-3369	516	26	equal	equal	ADJ
inlawrev-3369	516	27	protection	protection	NOUN
inlawrev-3369	516	28	violation	violation	NOUN
inlawrev-3369	516	29	.	.	PUNCT
inlawrev-3369	517	1	^^^	^^^	ADJ
inlawrev-3369	517	2	additionally	additionally	ADV
inlawrev-3369	517	3	,	,	PUNCT
inlawrev-3369	517	4	"	"	PUNCT
inlawrev-3369	517	5	even	even	ADV
inlawrev-3369	517	6	though	though	SCONJ
inlawrev-3369	517	7	[	[	X
inlawrev-3369	517	8	the	the	DET
inlawrev-3369	517	9	system	system	NOUN
inlawrev-3369	517	10	]	]	PUNCT
inlawrev-3369	517	11	is	be	AUX
inlawrev-3369	517	12	not	not	PART
inlawrev-3369	517	13	based	base	VERB
inlawrev-3369	517	14	on	on	ADP
inlawrev-3369	517	15	market	market	NOUN
inlawrev-3369	517	16	information"'^"^	information"'^"^	PROPN
inlawrev-3369	517	17	and	and	CCONJ
inlawrev-3369	517	18	because	because	SCONJ
inlawrev-3369	517	19	the	the	DET
inlawrev-3369	517	20	classifications	classification	NOUN
inlawrev-3369	517	21	"	"	PUNCT
inlawrev-3369	517	22	are	be	AUX
inlawrev-3369	517	23	not	not	PART
inlawrev-3369	517	24	[	[	X
inlawrev-3369	517	25	arbitrary	arbitrary	ADJ
inlawrev-3369	517	26	]	]	X
inlawrev-3369	517	27	under	under	ADP
inlawrev-3369	517	28	a	a	DET
inlawrev-3369	517	29	federal	federal	ADJ
inlawrev-3369	517	30	equal	equal	ADJ
inlawrev-3369	517	31	protection	protection	NOUN
inlawrev-3369	517	32	standard[,]"'^^	standard[,]"'^^	NUM
inlawrev-3369	517	33	the	the	DET
inlawrev-3369	517	34	court	court	NOUN
inlawrev-3369	517	35	held	hold	VERB
inlawrev-3369	517	36	that	that	SCONJ
inlawrev-3369	517	37	the	the	DET
inlawrev-3369	517	38	system	system	NOUN
inlawrev-3369	517	39	"	"	PUNCT
inlawrev-3369	517	40	is	be	AUX
inlawrev-3369	517	41	constitutional	constitutional	ADJ
inlawrev-3369	517	42	on	on	ADP
inlawrev-3369	517	43	equal	equal	ADJ
inlawrev-3369	517	44	protection	protection	NOUN
inlawrev-3369	517	45	grounds	ground	NOUN
inlawrev-3369	517	46	.	.	PUNCT
inlawrev-3369	517	47	.	.	PUNCT
inlawrev-3369	517	48	.	.	PUNCT
inlawrev-3369	518	1	."'^^	."'^^	PUNCT
inlawrev-3369	519	1	thus	thus	ADV
inlawrev-3369	519	2	,	,	PUNCT
inlawrev-3369	519	3	the	the	DET
inlawrev-3369	519	4	tax	tax	NOUN
inlawrev-3369	519	5	court	court	NOUN
inlawrev-3369	519	6	found	find	VERB
inlawrev-3369	519	7	that	that	SCONJ
inlawrev-3369	519	8	indiana	indiana	PROPN
inlawrev-3369	519	9	's	's	PART
inlawrev-3369	519	10	true	true	ADJ
inlawrev-3369	519	11	tax	tax	NOUN
inlawrev-3369	519	12	value	value	NOUN
inlawrev-3369	519	13	system	system	NOUN
inlawrev-3369	519	14	did	do	AUX
inlawrev-3369	519	15	not	not	PART
inlawrev-3369	519	16	violate	violate	VERB
inlawrev-3369	519	17	the	the	DET
inlawrev-3369	519	18	u.s	u.s	PROPN
inlawrev-3369	519	19	.	.	PROPN
inlawrev-3369	519	20	constitution	constitution	PROPN
inlawrev-3369	519	21	,	,	PUNCT
inlawrev-3369	519	22	but	but	CCONJ
inlawrev-3369	519	23	struck	strike	VERB
inlawrev-3369	519	24	down	down	ADP
inlawrev-3369	519	25	the	the	DET
inlawrev-3369	519	26	law	law	NOUN
inlawrev-3369	519	27	as	as	ADP
inlawrev-3369	519	28	unconstitutional	unconstitutional	ADJ
inlawrev-3369	519	29	based	base	VERB
inlawrev-3369	519	30	on	on	ADP
inlawrev-3369	519	31	provisions	provision	NOUN
inlawrev-3369	519	32	in	in	ADP
inlawrev-3369	519	33	indiana	indiana	PROPN
inlawrev-3369	519	34	's	's	PART
inlawrev-3369	519	35	constitution	constitution	NOUN
inlawrev-3369	519	36	.	.	PUNCT
inlawrev-3369	520	1	2	2	X
inlawrev-3369	520	2	.	.	X
inlawrev-3369	520	3	zakutansky	zakutansky	INTJ
inlawrev-3369	521	1	v.	v.	ADP
inlawrev-3369	521	2	state	state	PROPN
inlawrev-3369	521	3	board	board	NOUN
inlawrev-3369	521	4	oftax	oftax	NOUN
inlawrev-3369	521	5	commissioners	commissioner	NOUN
inlawrev-3369	521	6	.	.	PUNCT
inlawrev-3369	521	7	'^^—^zakutansky	'^^—^zakutansky	PROPN
inlawrev-3369	521	8	owned	own	VERB
inlawrev-3369	521	9	property	property	NOUN
inlawrev-3369	521	10	located	locate	VERB
inlawrev-3369	521	11	three	three	NUM
inlawrev-3369	521	12	rows	row	NOUN
inlawrev-3369	521	13	offthe	offthe	PROPN
inlawrev-3369	521	14	shore	shore	PROPN
inlawrev-3369	521	15	of	of	ADP
inlawrev-3369	521	16	lake	lake	PROPN
inlawrev-3369	521	17	michigan	michigan	PROPN
inlawrev-3369	521	18	.	.	PUNCT
inlawrev-3369	522	1	pursuant	pursuant	PROPN
inlawrev-3369	522	2	to	to	ADP
inlawrev-3369	522	3	indiana	indiana	PROPN
inlawrev-3369	522	4	code	code	PROPN
inlawrev-3369	522	5	section	section	NOUN
inlawrev-3369	522	6	6	6	NUM
inlawrev-3369	522	7	-	-	SYM
inlawrev-3369	522	8	1.1	1.1	NUM
inlawrev-3369	522	9	-	-	PUNCT
inlawrev-3369	522	10	4	4	NUM
inlawrev-3369	522	11	-	-	SYM
inlawrev-3369	522	12	13.6	13.6	NUM
inlawrev-3369	522	13	the	the	DET
inlawrev-3369	522	14	county	county	NOUN
inlawrev-3369	522	15	and	and	CCONJ
inlawrev-3369	522	16	isbtc	isbtc	NOUN
inlawrev-3369	522	17	promulgated	promulgate	VERB
inlawrev-3369	522	18	a	a	DET
inlawrev-3369	522	19	land	land	NOUN
inlawrev-3369	522	20	order	order	NOUN
inlawrev-3369	522	21	to	to	PART
inlawrev-3369	522	22	be	be	AUX
inlawrev-3369	522	23	used	use	VERB
inlawrev-3369	522	24	in	in	ADP
inlawrev-3369	522	25	assessing	assess	VERB
inlawrev-3369	522	26	property	property	NOUN
inlawrev-3369	522	27	in	in	ADP
inlawrev-3369	522	28	the	the	DET
inlawrev-3369	522	29	county	county	NOUN
inlawrev-3369	522	30	.	.	PUNCT
inlawrev-3369	523	1	'	'	PUNCT
inlawrev-3369	523	2	^^	^^	PUNCT
inlawrev-3369	523	3	zakutansky	zakutansky	X
inlawrev-3369	523	4	'	'	PUNCT
inlawrev-3369	523	5	s	s	NOUN
inlawrev-3369	523	6	land	land	NOUN
inlawrev-3369	523	7	was	be	AUX
inlawrev-3369	523	8	assessed	assess	VERB
inlawrev-3369	523	9	at	at	ADP
inlawrev-3369	523	10	$	$	SYM
inlawrev-3369	523	11	350	350	NUM
inlawrev-3369	523	12	per	per	ADP
inlawrev-3369	523	13	front	front	ADJ
inlawrev-3369	523	14	foot	foot	NOUN
inlawrev-3369	523	15	and	and	CCONJ
inlawrev-3369	523	16	,	,	PUNCT
inlawrev-3369	523	17	disagreeing	disagree	VERB
inlawrev-3369	523	18	with	with	ADP
inlawrev-3369	523	19	the	the	DET
inlawrev-3369	523	20	assessment	assessment	NOUN
inlawrev-3369	523	21	,	,	PUNCT
inlawrev-3369	523	22	he	he	PRON
inlawrev-3369	523	23	appealed	appeal	VERB
inlawrev-3369	523	24	to	to	ADP
inlawrev-3369	523	25	the	the	DET
inlawrev-3369	523	26	county	county	NOUN
inlawrev-3369	523	27	board	board	NOUN
inlawrev-3369	523	28	of	of	ADP
inlawrev-3369	523	29	review	review	PROPN
inlawrev-3369	523	30	(	(	PUNCT
inlawrev-3369	523	31	"	"	PUNCT
inlawrev-3369	523	32	cbor	cbor	NOUN
inlawrev-3369	523	33	"	"	PUNCT
inlawrev-3369	523	34	)	)	PUNCT
inlawrev-3369	523	35	.	.	PUNCT
inlawrev-3369	524	1	the	the	DET
inlawrev-3369	524	2	cbor	cbor	NOUN
inlawrev-3369	524	3	reduced	reduce	VERB
inlawrev-3369	524	4	the	the	DET
inlawrev-3369	524	5	assessment	assessment	NOUN
inlawrev-3369	524	6	.	.	PUNCT
inlawrev-3369	525	1	still	still	ADV
inlawrev-3369	525	2	unsatisfied	unsatisfied	ADJ
inlawrev-3369	525	3	,	,	PUNCT
inlawrev-3369	525	4	zakutansky	zakutansky	PROPN
inlawrev-3369	525	5	petitioned	petition	VERB
inlawrev-3369	525	6	the	the	DET
inlawrev-3369	525	7	isbtc	isbtc	NOUN
inlawrev-3369	525	8	.	.	PUNCT
inlawrev-3369	526	1	however	however	ADV
inlawrev-3369	526	2	,	,	PUNCT
inlawrev-3369	526	3	the	the	DET
inlawrev-3369	526	4	isbtc	isbtc	NOUN
inlawrev-3369	526	5	denied	deny	VERB
inlawrev-3369	526	6	the	the	DET
inlawrev-3369	526	7	protest	protest	NOUN
inlawrev-3369	526	8	,	,	PUNCT
inlawrev-3369	526	9	believing	believe	VERB
inlawrev-3369	526	10	that	that	SCONJ
inlawrev-3369	526	11	so	so	ADV
inlawrev-3369	526	12	long	long	ADV
inlawrev-3369	526	13	as	as	SCONJ
inlawrev-3369	526	14	the	the	DET
inlawrev-3369	526	15	county	county	NOUN
inlawrev-3369	526	16	complied	comply	VERB
inlawrev-3369	526	17	with	with	ADP
inlawrev-3369	526	18	a	a	DET
inlawrev-3369	526	19	valid	valid	ADJ
inlawrev-3369	526	20	land	land	NOUN
inlawrev-3369	526	21	order	order	NOUN
inlawrev-3369	526	22	,	,	PUNCT
inlawrev-3369	526	23	a	a	DET
inlawrev-3369	526	24	taxpayer	taxpayer	NOUN
inlawrev-3369	526	25	could	could	AUX
inlawrev-3369	526	26	not	not	PART
inlawrev-3369	526	27	protest	protest	VERB
inlawrev-3369	526	28	.	.	PUNCT
inlawrev-3369	527	1	'^^	'^^	PROPN
inlawrev-3369	528	1	zakutansky	zakutansky	PROPN
inlawrev-3369	528	2	alleged	allege	VERB
inlawrev-3369	528	3	that	that	SCONJ
inlawrev-3369	528	4	the	the	DET
inlawrev-3369	528	5	isbtc	isbtc	NOUN
inlawrev-3369	528	6	's	's	PART
inlawrev-3369	528	7	determination	determination	NOUN
inlawrev-3369	528	8	violated	violate	VERB
inlawrev-3369	528	9	the	the	DET
inlawrev-3369	528	10	requirement	requirement	NOUN
inlawrev-3369	528	11	of	of	ADP
inlawrev-3369	528	12	a	a	DET
inlawrev-3369	528	13	uniform	uniform	ADJ
inlawrev-3369	528	14	and	and	CCONJ
inlawrev-3369	528	15	equal	equal	ADJ
inlawrev-3369	528	16	rate	rate	NOUN
inlawrev-3369	528	17	of	of	ADP
inlawrev-3369	528	18	property	property	NOUN
inlawrev-3369	528	19	assessment	assessment	NOUN
inlawrev-3369	528	20	and	and	CCONJ
inlawrev-3369	528	21	158	158	NUM
inlawrev-3369	528	22	.	.	PUNCT
inlawrev-3369	529	1	i	i	PRON
inlawrev-3369	529	2	d.	d.	PROPN
inlawrev-3369	529	3	159	159	NUM
inlawrev-3369	529	4	.	.	PUNCT
inlawrev-3369	530	1	i	i	PRON
inlawrev-3369	530	2	d.	d.	PROPN
inlawrev-3369	530	3	160	160	NUM
inlawrev-3369	530	4	.	.	PUNCT
inlawrev-3369	531	1	i	i	PRON
inlawrev-3369	531	2	d.	d.	PROPN
inlawrev-3369	531	3	(	(	PUNCT
inlawrev-3369	531	4	quoting	quote	VERB
inlawrev-3369	531	5	u.s	u.s	PROPN
inlawrev-3369	531	6	.	.	PROPN
inlawrev-3369	531	7	const	const	PROPN
inlawrev-3369	531	8	,	,	PUNCT
inlawrev-3369	531	9	amend	amend	PROPN
inlawrev-3369	531	10	.	.	PROPN
inlawrev-3369	532	1	xiv	xiv	PROPN
inlawrev-3369	532	2	,	,	PUNCT
inlawrev-3369	532	3	§	§	PROPN
inlawrev-3369	532	4	1	1	NUM
inlawrev-3369	532	5	.	.	PUNCT
inlawrev-3369	532	6	)	)	PUNCT
inlawrev-3369	533	1	161	161	NUM
inlawrev-3369	533	2	.	.	PUNCT
inlawrev-3369	534	1	i	i	PRON
inlawrev-3369	534	2	d	d	PROPN
inlawrev-3369	534	3	(	(	PUNCT
inlawrev-3369	534	4	citing	cite	VERB
inlawrev-3369	534	5	city	city	NOUN
inlawrev-3369	534	6	of	of	ADP
inlawrev-3369	534	7	cleburne	cleburne	PROPN
inlawrev-3369	534	8	v.	v.	ADP
inlawrev-3369	534	9	cleburne	cleburne	PROPN
inlawrev-3369	534	10	living	living	PROPN
inlawrev-3369	534	11	ctr	ctr	PROPN
inlawrev-3369	534	12	.	.	PROPN
inlawrev-3369	534	13	,	,	PUNCT
inlawrev-3369	534	14	473	473	NUM
inlawrev-3369	534	15	u.s	u.s	PROPN
inlawrev-3369	534	16	.	.	PROPN
inlawrev-3369	534	17	432	432	NUM
inlawrev-3369	534	18	,	,	PUNCT
inlawrev-3369	534	19	440	440	NUM
inlawrev-3369	534	20	(	(	PUNCT
inlawrev-3369	534	21	1985	1985	NUM
inlawrev-3369	534	22	)	)	PUNCT
inlawrev-3369	534	23	)	)	PUNCT
inlawrev-3369	535	1	162	162	NUM
inlawrev-3369	535	2	.	.	PUNCT
inlawrev-3369	536	1	i	i	PRON
inlawrev-3369	536	2	d	d	PROPN
inlawrev-3369	536	3	at	at	ADP
inlawrev-3369	536	4	393	393	NUM
inlawrev-3369	536	5	(	(	PUNCT
inlawrev-3369	536	6	quoting	quote	VERB
inlawrev-3369	536	7	isbtc	isbtc	NOUN
inlawrev-3369	536	8	's	's	PART
inlawrev-3369	536	9	trial	trial	NOUN
inlawrev-3369	536	10	brief	brief	NOUN
inlawrev-3369	536	11	,	,	PUNCT
inlawrev-3369	536	12	at	at	ADP
inlawrev-3369	536	13	17	17	NUM
inlawrev-3369	536	14	)	)	PUNCT
inlawrev-3369	536	15	.	.	PUNCT
inlawrev-3369	537	1	163	163	NUM
inlawrev-3369	537	2	.	.	PUNCT
inlawrev-3369	538	1	i	i	PRON
inlawrev-3369	538	2	d	d	PROPN
inlawrev-3369	538	3	164	164	NUM
inlawrev-3369	538	4	.	.	PUNCT
inlawrev-3369	538	5	mat	mat	PROPN
inlawrev-3369	538	6	396	396	NUM
inlawrev-3369	538	7	.	.	PUNCT
inlawrev-3369	539	1	165	165	NUM
inlawrev-3369	539	2	.	.	PUNCT
inlawrev-3369	540	1	i	i	PRON
inlawrev-3369	540	2	d	d	PROPN
inlawrev-3369	540	3	166	166	NUM
inlawrev-3369	540	4	.	.	PUNCT
inlawrev-3369	541	1	i	i	PRON
inlawrev-3369	541	2	d	d	PROPN
inlawrev-3369	541	3	sit	sit	VERB
inlawrev-3369	541	4	391	391	NUM
inlawrev-3369	541	5	.	.	PUNCT
inlawrev-3369	542	1	167	167	NUM
inlawrev-3369	542	2	.	.	X
inlawrev-3369	543	1	691	691	NUM
inlawrev-3369	543	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	543	3	1365	1365	NUM
inlawrev-3369	543	4	(	(	PUNCT
inlawrev-3369	543	5	ind	ind	NOUN
inlawrev-3369	543	6	.	.	PUNCT
inlawrev-3369	544	1	tax	tax	PROPN
inlawrev-3369	544	2	ct	ct	PROPN
inlawrev-3369	544	3	.	.	PROPN
inlawrev-3369	544	4	1998	1998	NUM
inlawrev-3369	544	5	)	)	PUNCT
inlawrev-3369	544	6	.	.	PUNCT
inlawrev-3369	545	1	168	168	NUM
inlawrev-3369	545	2	.	.	PUNCT
inlawrev-3369	546	1	see	see	VERB
inlawrev-3369	546	2	i	i	PRON
inlawrev-3369	546	3	d	d	PROPN
inlawrev-3369	546	4	at	at	ADP
inlawrev-3369	546	5	1367	1367	NUM
inlawrev-3369	546	6	(	(	PUNCT
inlawrev-3369	546	7	citing	cite	VERB
inlawrev-3369	546	8	ind	ind	NOUN
inlawrev-3369	546	9	.	.	PUNCT
inlawrev-3369	547	1	code	code	PROPN
inlawrev-3369	547	2	§	§	PROPN
inlawrev-3369	547	3	6	6	NUM
inlawrev-3369	547	4	-	-	SYM
inlawrev-3369	547	5	1.1	1.1	NUM
inlawrev-3369	547	6	-	-	PUNCT
inlawrev-3369	547	7	4	4	NUM
inlawrev-3369	547	8	-	-	SYM
inlawrev-3369	547	9	13.6	13.6	NUM
inlawrev-3369	547	10	(	(	PUNCT
inlawrev-3369	547	11	1998	1998	NUM
inlawrev-3369	547	12	)	)	PUNCT
inlawrev-3369	547	13	)	)	PUNCT
inlawrev-3369	547	14	.	.	PUNCT
inlawrev-3369	548	1	169	169	NUM
inlawrev-3369	548	2	.	.	PUNCT
inlawrev-3369	549	1	see	see	VERB
inlawrev-3369	549	2	i	i	PROPN
inlawrev-3369	549	3	d	d	PROPN
inlawrev-3369	549	4	1018	1018	NUM
inlawrev-3369	549	5	indiana	indiana	PROPN
inlawrev-3369	549	6	law	law	PROPN
inlawrev-3369	549	7	review	review	NOUN
inlawrev-3369	550	1	[	[	X
inlawrev-3369	550	2	vol	vol	NOUN
inlawrev-3369	550	3	.	.	PUNCT
inlawrev-3369	551	1	32	32	NUM
inlawrev-3369	551	2	:	:	SYM
inlawrev-3369	551	3	1	1	NUM
inlawrev-3369	551	4	003	003	NUM
inlawrev-3369	551	5	taxation	taxation	NOUN
inlawrev-3369	551	6	'	'	PUNCT
inlawrev-3369	551	7	^^	^^	PUNCT
inlawrev-3369	551	8	and	and	CCONJ
inlawrev-3369	551	9	that	that	SCONJ
inlawrev-3369	551	10	an	an	DET
inlawrev-3369	551	11	incorrect	incorrect	ADJ
inlawrev-3369	551	12	depth	depth	NOUN
inlawrev-3369	551	13	table	table	NOUN
inlawrev-3369	551	14	was	be	AUX
inlawrev-3369	551	15	used	use	VERB
inlawrev-3369	551	16	in	in	ADP
inlawrev-3369	551	17	calculating	calculate	VERB
inlawrev-3369	551	18	the	the	DET
inlawrev-3369	551	19	property	property	NOUN
inlawrev-3369	551	20	's	's	PART
inlawrev-3369	551	21	base	base	NOUN
inlawrev-3369	551	22	rate	rate	NOUN
inlawrev-3369	551	23	.	.	PUNCT
inlawrev-3369	552	1	'^	'^	NOUN
inlawrev-3369	552	2	'	'	PART
inlawrev-3369	552	3	zakutansky	zakutansky	NOUN
inlawrev-3369	552	4	submitted	submit	VERB
inlawrev-3369	552	5	evidence	evidence	NOUN
inlawrev-3369	552	6	as	as	ADP
inlawrev-3369	552	7	to	to	ADP
inlawrev-3369	552	8	the	the	DET
inlawrev-3369	552	9	valuation	valuation	NOUN
inlawrev-3369	552	10	of	of	ADP
inlawrev-3369	552	11	similar	similar	ADJ
inlawrev-3369	552	12	property	property	NOUN
inlawrev-3369	552	13	within	within	ADP
inlawrev-3369	552	14	the	the	DET
inlawrev-3369	552	15	neighborhood	neighborhood	NOUN
inlawrev-3369	552	16	but	but	CCONJ
inlawrev-3369	552	17	not	not	PART
inlawrev-3369	552	18	within	within	ADP
inlawrev-3369	552	19	his	his	PRON
inlawrev-3369	552	20	specific	specific	ADJ
inlawrev-3369	552	21	subdivision	subdivision	NOUN
inlawrev-3369	552	22	.	.	PUNCT
inlawrev-3369	553	1	'^^	'^^	PROPN
inlawrev-3369	553	2	the	the	DET
inlawrev-3369	553	3	isbtc	isbtc	NOUN
inlawrev-3369	553	4	contended	contend	VERB
inlawrev-3369	553	5	that	that	SCONJ
inlawrev-3369	553	6	because	because	SCONJ
inlawrev-3369	553	7	the	the	DET
inlawrev-3369	553	8	land	land	NOUN
inlawrev-3369	553	9	order	order	NOUN
inlawrev-3369	553	10	was	be	AUX
inlawrev-3369	553	11	valid	valid	ADJ
inlawrev-3369	553	12	and	and	CCONJ
inlawrev-3369	553	13	zakutansky	zakutansky	NOUN
inlawrev-3369	553	14	's	's	PART
inlawrev-3369	553	15	property	property	NOUN
inlawrev-3369	553	16	was	be	AUX
inlawrev-3369	553	17	valued	value	VERB
inlawrev-3369	553	18	consistently	consistently	ADV
inlawrev-3369	553	19	with	with	ADP
inlawrev-3369	553	20	other	other	ADJ
inlawrev-3369	553	21	property	property	NOUN
inlawrev-3369	553	22	within	within	ADP
inlawrev-3369	553	23	his	his	PRON
inlawrev-3369	553	24	subdivision	subdivision	NOUN
inlawrev-3369	553	25	,	,	PUNCT
inlawrev-3369	553	26	the	the	DET
inlawrev-3369	553	27	assessment	assessment	NOUN
inlawrev-3369	553	28	pursuant	pursuant	VERB
inlawrev-3369	553	29	to	to	ADP
inlawrev-3369	553	30	the	the	DET
inlawrev-3369	553	31	land	land	NOUN
inlawrev-3369	553	32	order	order	NOUN
inlawrev-3369	553	33	must	must	AUX
inlawrev-3369	553	34	also	also	ADV
inlawrev-3369	553	35	be	be	AUX
inlawrev-3369	553	36	valid	valid	ADJ
inlawrev-3369	553	37	.	.	PUNCT
inlawrev-3369	554	1	therefore	therefore	ADV
inlawrev-3369	554	2	,	,	PUNCT
inlawrev-3369	554	3	the	the	DET
inlawrev-3369	554	4	isbtc	isbtc	NOUN
inlawrev-3369	554	5	did	do	AUX
inlawrev-3369	554	6	not	not	PART
inlawrev-3369	554	7	consider	consider	VERB
inlawrev-3369	554	8	the	the	DET
inlawrev-3369	554	9	evidence	evidence	NOUN
inlawrev-3369	554	10	submitted	submit	VERB
inlawrev-3369	554	11	by	by	ADP
inlawrev-3369	554	12	zakutansky	zakutansky	INTJ
inlawrev-3369	554	13	in	in	ADP
inlawrev-3369	554	14	making	make	VERB
inlawrev-3369	554	15	its	its	PRON
inlawrev-3369	554	16	decision	decision	NOUN
inlawrev-3369	554	17	,	,	PUNCT
inlawrev-3369	554	18	believing	believe	VERB
inlawrev-3369	554	19	that	that	SCONJ
inlawrev-3369	554	20	zakutansky	zakutansky	NOUN
inlawrev-3369	554	21	'	'	PUNCT
inlawrev-3369	554	22	s	s	PART
inlawrev-3369	554	23	only	only	ADJ
inlawrev-3369	554	24	remedy	remedy	NOUN
inlawrev-3369	554	25	was	be	AUX
inlawrev-3369	554	26	to	to	PART
inlawrev-3369	554	27	challenge	challenge	VERB
inlawrev-3369	554	28	the	the	DET
inlawrev-3369	554	29	land	land	NOUN
inlawrev-3369	554	30	order	order	NOUN
inlawrev-3369	554	31	.	.	PUNCT
inlawrev-3369	555	1	however	however	ADV
inlawrev-3369	555	2	,	,	PUNCT
inlawrev-3369	555	3	the	the	DET
inlawrev-3369	555	4	court	court	NOUN
inlawrev-3369	555	5	stated	state	VERB
inlawrev-3369	555	6	that	that	SCONJ
inlawrev-3369	555	7	the	the	DET
inlawrev-3369	555	8	purpose	purpose	NOUN
inlawrev-3369	555	9	ofthe	ofthe	VERB
inlawrev-3369	555	10	right	right	ADV
inlawrev-3369	555	11	guaranteed	guarantee	VERB
inlawrev-3369	555	12	by	by	ADP
inlawrev-3369	555	13	indiana	indiana	PROPN
inlawrev-3369	555	14	's	's	PART
inlawrev-3369	555	15	constitution	constitution	NOUN
inlawrev-3369	555	16	is	be	AUX
inlawrev-3369	555	17	to	to	PART
inlawrev-3369	555	18	protect	protect	VERB
inlawrev-3369	555	19	taxpayers	taxpayer	NOUN
inlawrev-3369	555	20	from	from	ADP
inlawrev-3369	555	21	governmental	governmental	ADJ
inlawrev-3369	555	22	abuse	abuse	NOUN
inlawrev-3369	555	23	;	;	PUNCT
inlawrev-3369	555	24	therefore	therefore	ADV
inlawrev-3369	555	25	,	,	PUNCT
inlawrev-3369	555	26	the	the	DET
inlawrev-3369	555	27	court	court	NOUN
inlawrev-3369	555	28	found	find	VERB
inlawrev-3369	555	29	that	that	SCONJ
inlawrev-3369	555	30	the	the	DET
inlawrev-3369	555	31	isbtc	isbtc	NOUN
inlawrev-3369	555	32	was	be	AUX
inlawrev-3369	555	33	obligated	obligate	VERB
inlawrev-3369	555	34	to	to	PART
inlawrev-3369	555	35	review	review	VERB
inlawrev-3369	555	36	assessments	assessment	NOUN
inlawrev-3369	555	37	challenged	challenge	VERB
inlawrev-3369	555	38	by	by	ADP
inlawrev-3369	555	39	a	a	DET
inlawrev-3369	555	40	taxpayer	taxpayer	NOUN
inlawrev-3369	555	41	.	.	PUNCT
inlawrev-3369	556	1	'	'	PUNCT
inlawrev-3369	556	2	^^	^^	PUNCT
inlawrev-3369	556	3	additionally	additionally	ADV
inlawrev-3369	556	4	,	,	PUNCT
inlawrev-3369	556	5	"	"	PUNCT
inlawrev-3369	556	6	[	[	X
inlawrev-3369	556	7	i]f	i]f	ADP
inlawrev-3369	556	8	an	an	DET
inlawrev-3369	556	9	otherwise	otherwise	ADV
inlawrev-3369	556	10	valid	valid	ADJ
inlawrev-3369	557	1	[	[	X
inlawrev-3369	557	2	l]and	l]and	NOUN
inlawrev-3369	557	3	[	[	X
inlawrev-3369	557	4	o]rder	o]rder	NOUN
inlawrev-3369	557	5	results	result	NOUN
inlawrev-3369	557	6	in	in	ADP
inlawrev-3369	557	7	an	an	DET
inlawrev-3369	557	8	individual	individual	ADJ
inlawrev-3369	557	9	assessment	assessment	NOUN
inlawrev-3369	557	10	that	that	PRON
inlawrev-3369	557	11	is	be	AUX
inlawrev-3369	557	12	not	not	PART
inlawrev-3369	557	13	uniform	uniform	ADJ
inlawrev-3369	557	14	and	and	CCONJ
inlawrev-3369	557	15	equal	equal	ADJ
inlawrev-3369	557	16	,	,	PUNCT
inlawrev-3369	557	17	the	the	PRON
inlawrev-3369	557	18	[	[	X
inlawrev-3369	557	19	l]and	l]and	NOUN
inlawrev-3369	557	20	[	[	X
inlawrev-3369	557	21	ojrder	ojrder	NOUN
inlawrev-3369	557	22	as	as	SCONJ
inlawrev-3369	557	23	applied	apply	VERB
inlawrev-3369	557	24	to	to	ADP
inlawrev-3369	557	25	the	the	DET
inlawrev-3369	557	26	assessment	assessment	NOUN
inlawrev-3369	557	27	yields	yield	VERB
inlawrev-3369	557	28	to	to	ADP
inlawrev-3369	557	29	the	the	DET
inlawrev-3369	557	30	constitution	constitution	NOUN
inlawrev-3369	557	31	.	.	PUNCT
inlawrev-3369	557	32	"'^"^	"'^"^	PUNCT
inlawrev-3369	558	1	moreover	moreover	ADV
inlawrev-3369	558	2	,	,	PUNCT
inlawrev-3369	558	3	the	the	DET
inlawrev-3369	558	4	court	court	NOUN
inlawrev-3369	558	5	determined	determine	VERB
inlawrev-3369	558	6	that	that	SCONJ
inlawrev-3369	558	7	the	the	DET
inlawrev-3369	558	8	isbtc	isbtc	NOUN
inlawrev-3369	558	9	was	be	AUX
inlawrev-3369	558	10	obligated	obligate	VERB
inlawrev-3369	558	11	to	to	PART
inlawrev-3369	558	12	consider	consider	VERB
inlawrev-3369	558	13	surrounding	surround	VERB
inlawrev-3369	558	14	properties	property	NOUN
inlawrev-3369	558	15	,	,	PUNCT
inlawrev-3369	558	16	regardless	regardless	ADV
inlawrev-3369	558	17	of	of	ADP
inlawrev-3369	558	18	the	the	DET
inlawrev-3369	558	19	subdivision	subdivision	NOUN
inlawrev-3369	558	20	involved	involve	VERB
inlawrev-3369	558	21	,	,	PUNCT
inlawrev-3369	558	22	when	when	SCONJ
inlawrev-3369	558	23	assessing	assess	VERB
inlawrev-3369	558	24	property	property	NOUN
inlawrev-3369	558	25	.	.	PUNCT
inlawrev-3369	559	1	'	'	PUNCT
inlawrev-3369	559	2	^^	^^	PUNCT
inlawrev-3369	559	3	in	in	ADP
inlawrev-3369	559	4	this	this	DET
inlawrev-3369	559	5	case	case	NOUN
inlawrev-3369	559	6	,	,	PUNCT
inlawrev-3369	559	7	zakutansky	zakutansky	CCONJ
inlawrev-3369	559	8	introduced	introduce	VERB
inlawrev-3369	559	9	into	into	ADP
inlawrev-3369	559	10	evidence	evidence	NOUN
inlawrev-3369	559	11	a	a	DET
inlawrev-3369	559	12	list	list	NOUN
inlawrev-3369	559	13	of	of	ADP
inlawrev-3369	559	14	comparable	comparable	ADJ
inlawrev-3369	559	15	property	property	NOUN
inlawrev-3369	559	16	in	in	ADP
inlawrev-3369	559	17	his	his	PRON
inlawrev-3369	559	18	neighborhood	neighborhood	NOUN
inlawrev-3369	559	19	,	,	PUNCT
inlawrev-3369	559	20	property	property	NOUN
inlawrev-3369	559	21	record	record	NOUN
inlawrev-3369	559	22	cards	card	NOUN
inlawrev-3369	559	23	for	for	ADP
inlawrev-3369	559	24	each	each	DET
inlawrev-3369	559	25	property	property	NOUN
inlawrev-3369	559	26	,	,	PUNCT
inlawrev-3369	559	27	and	and	CCONJ
inlawrev-3369	559	28	pictures	picture	NOUN
inlawrev-3369	559	29	of	of	ADP
inlawrev-3369	559	30	the	the	DET
inlawrev-3369	559	31	properties	property	NOUN
inlawrev-3369	559	32	.	.	PUNCT
inlawrev-3369	560	1	'	'	PUNCT
inlawrev-3369	560	2	^^	^^	CCONJ
inlawrev-3369	560	3	the	the	DET
inlawrev-3369	560	4	comparable	comparable	ADJ
inlawrev-3369	560	5	properties	property	NOUN
inlawrev-3369	560	6	were	be	AUX
inlawrev-3369	560	7	assessed	assess	VERB
inlawrev-3369	560	8	at	at	ADP
inlawrev-3369	560	9	rates	rate	NOUN
inlawrev-3369	560	10	ranging	range	VERB
inlawrev-3369	560	11	from	from	ADP
inlawrev-3369	560	12	$	$	SYM
inlawrev-3369	560	13	100	100	NUM
inlawrev-3369	560	14	to	to	PART
inlawrev-3369	560	15	$	$	SYM
inlawrev-3369	560	16	150	150	NUM
inlawrev-3369	560	17	per	per	ADP
inlawrev-3369	560	18	front	front	ADJ
inlawrev-3369	560	19	foot	foot	NOUN
inlawrev-3369	560	20	,	,	PUNCT
inlawrev-3369	560	21	rates	rate	NOUN
inlawrev-3369	560	22	significantly	significantly	ADV
inlawrev-3369	560	23	less	less	ADJ
inlawrev-3369	560	24	than	than	ADP
inlawrev-3369	560	25	the	the	DET
inlawrev-3369	560	26	rate	rate	NOUN
inlawrev-3369	560	27	used	use	VERB
inlawrev-3369	560	28	for	for	ADP
inlawrev-3369	560	29	his	his	PRON
inlawrev-3369	560	30	property	property	NOUN
inlawrev-3369	560	31	.	.	PUNCT
inlawrev-3369	561	1	because	because	SCONJ
inlawrev-3369	561	2	the	the	DET
inlawrev-3369	561	3	isbtc	isbtc	NOUN
inlawrev-3369	561	4	did	do	AUX
inlawrev-3369	561	5	not	not	PART
inlawrev-3369	561	6	testify	testify	VERB
inlawrev-3369	561	7	as	as	ADP
inlawrev-3369	561	8	to	to	ADP
inlawrev-3369	561	9	any	any	PRON
inlawrev-3369	561	10	of	of	ADP
inlawrev-3369	561	11	the	the	DET
inlawrev-3369	561	12	comparable	comparable	ADJ
inlawrev-3369	561	13	properties	property	NOUN
inlawrev-3369	561	14	and	and	CCONJ
inlawrev-3369	561	15	having	having	AUX
inlawrev-3369	561	16	already	already	ADV
inlawrev-3369	561	17	determined	determine	VERB
inlawrev-3369	561	18	that	that	SCONJ
inlawrev-3369	561	19	the	the	DET
inlawrev-3369	561	20	isbtc	isbtc	NOUN
inlawrev-3369	561	21	had	have	VERB
inlawrev-3369	561	22	an	an	DET
inlawrev-3369	561	23	obligation	obligation	NOUN
inlawrev-3369	561	24	to	to	PART
inlawrev-3369	561	25	consider	consider	VERB
inlawrev-3369	561	26	comparable	comparable	ADJ
inlawrev-3369	561	27	property	property	NOUN
inlawrev-3369	561	28	within	within	ADP
inlawrev-3369	561	29	the	the	DET
inlawrev-3369	561	30	neighborhood	neighborhood	NOUN
inlawrev-3369	561	31	,	,	PUNCT
inlawrev-3369	561	32	the	the	DET
inlawrev-3369	561	33	court	court	NOUN
inlawrev-3369	561	34	remanded	remand	VERB
inlawrev-3369	561	35	the	the	DET
inlawrev-3369	561	36	case	case	NOUN
inlawrev-3369	561	37	to	to	ADP
inlawrev-3369	561	38	the	the	DET
inlawrev-3369	561	39	isbtc	isbtc	NOUN
inlawrev-3369	561	40	to	to	PART
inlawrev-3369	561	41	determine	determine	VERB
inlawrev-3369	561	42	the	the	DET
inlawrev-3369	561	43	rate	rate	NOUN
inlawrev-3369	561	44	that	that	PRON
inlawrev-3369	561	45	was	be	AUX
inlawrev-3369	561	46	applicable	applicable	ADJ
inlawrev-3369	561	47	to	to	ADP
inlawrev-3369	561	48	zakutansky	zakutansky	NOUN
inlawrev-3369	561	49	's	's	PART
inlawrev-3369	561	50	property	property	NOUN
inlawrev-3369	561	51	,	,	PUNCT
inlawrev-3369	561	52	which	which	DET
inlawrev-3369	561	53	rate	rate	NOUN
inlawrev-3369	561	54	was	be	AUX
inlawrev-3369	561	55	to	to	PART
inlawrev-3369	561	56	be	be	AUX
inlawrev-3369	561	57	the	the	DET
inlawrev-3369	561	58	same	same	ADJ
inlawrev-3369	561	59	rate	rate	NOUN
inlawrev-3369	561	60	that	that	PRON
inlawrev-3369	561	61	was	be	AUX
inlawrev-3369	561	62	used	use	VERB
inlawrev-3369	561	63	for	for	ADP
inlawrev-3369	561	64	comparable	comparable	ADJ
inlawrev-3369	561	65	properties	property	NOUN
inlawrev-3369	561	66	.	.	PUNCT
inlawrev-3369	562	1	'	'	PUNCT
inlawrev-3369	562	2	^^	^^	PUNCT
inlawrev-3369	562	3	the	the	DET
inlawrev-3369	562	4	court	court	NOUN
inlawrev-3369	562	5	next	next	ADV
inlawrev-3369	562	6	addressed	address	VERB
inlawrev-3369	562	7	whether	whether	SCONJ
inlawrev-3369	562	8	the	the	DET
inlawrev-3369	562	9	isbtc	isbtc	NOUN
inlawrev-3369	562	10	used	use	VERB
inlawrev-3369	562	11	an	an	DET
inlawrev-3369	562	12	incorrect	incorrect	ADJ
inlawrev-3369	562	13	depth	depth	NOUN
inlawrev-3369	562	14	table	table	NOUN
inlawrev-3369	562	15	in	in	ADP
inlawrev-3369	562	16	calculating	calculate	VERB
inlawrev-3369	562	17	the	the	DET
inlawrev-3369	562	18	base	base	NOUN
inlawrev-3369	562	19	rate	rate	NOUN
inlawrev-3369	562	20	of	of	ADP
inlawrev-3369	562	21	zakutansky	zakutansky	NOUN
inlawrev-3369	562	22	'	'	PUNCT
inlawrev-3369	562	23	s	s	NOUN
inlawrev-3369	562	24	property	property	NOUN
inlawrev-3369	562	25	.	.	PUNCT
inlawrev-3369	563	1	zakutansky	zakutansky	PROPN
inlawrev-3369	563	2	submitted	submit	VERB
inlawrev-3369	563	3	evidence	evidence	NOUN
inlawrev-3369	563	4	stating	state	VERB
inlawrev-3369	563	5	that	that	SCONJ
inlawrev-3369	563	6	the	the	DET
inlawrev-3369	563	7	isbtc	isbtc	NOUN
inlawrev-3369	563	8	did	do	AUX
inlawrev-3369	563	9	not	not	PART
inlawrev-3369	563	10	consider	consider	VERB
inlawrev-3369	563	11	any	any	DET
inlawrev-3369	563	12	other	other	ADJ
inlawrev-3369	563	13	depth	depth	NOUN
inlawrev-3369	563	14	factors	factor	NOUN
inlawrev-3369	563	15	within	within	ADP
inlawrev-3369	563	16	the	the	DET
inlawrev-3369	563	17	neighborhood	neighborhood	NOUN
inlawrev-3369	563	18	in	in	ADP
inlawrev-3369	563	19	determining	determine	VERB
inlawrev-3369	563	20	the	the	DET
inlawrev-3369	563	21	depth	depth	NOUN
inlawrev-3369	563	22	factor	factor	NOUN
inlawrev-3369	563	23	of	of	ADP
inlawrev-3369	563	24	his	his	PRON
inlawrev-3369	563	25	property	property	NOUN
inlawrev-3369	563	26	and	and	CCONJ
inlawrev-3369	563	27	alleged	allege	VERB
inlawrev-3369	563	28	that	that	SCONJ
inlawrev-3369	563	29	such	such	ADJ
inlawrev-3369	563	30	error	error	NOUN
inlawrev-3369	563	31	was	be	AUX
inlawrev-3369	563	32	arbitrary	arbitrary	ADJ
inlawrev-3369	563	33	and	and	CCONJ
inlawrev-3369	563	34	capricious	capricious	ADJ
inlawrev-3369	563	35	.	.	PUNCT
inlawrev-3369	564	1	finding	find	VERB
inlawrev-3369	564	2	that	that	SCONJ
inlawrev-3369	564	3	zakutansl^^	zakutansl^^	NUM
inlawrev-3369	564	4	bore	bore	NOUN
inlawrev-3369	564	5	his	his	PRON
inlawrev-3369	564	6	burden	burden	NOUN
inlawrev-3369	564	7	of	of	ADP
inlawrev-3369	564	8	going	go	VERB
inlawrev-3369	564	9	forward	forward	ADV
inlawrev-3369	564	10	and	and	CCONJ
inlawrev-3369	564	11	that	that	SCONJ
inlawrev-3369	564	12	the	the	DET
inlawrev-3369	564	13	hearing	hearing	NOUN
inlawrev-3369	564	14	officer	officer	NOUN
inlawrev-3369	564	15	did	do	AUX
inlawrev-3369	564	16	not	not	PART
inlawrev-3369	564	17	consider	consider	VERB
inlawrev-3369	564	18	zakutansky	zakutansky	NOUN
inlawrev-3369	564	19	'	'	PUNCT
inlawrev-3369	564	20	s	s	NOUN
inlawrev-3369	564	21	evidence	evidence	NOUN
inlawrev-3369	564	22	,	,	PUNCT
inlawrev-3369	564	23	the	the	DET
inlawrev-3369	564	24	court	court	NOUN
inlawrev-3369	564	25	remanded	remand	VERB
inlawrev-3369	564	26	this	this	DET
inlawrev-3369	564	27	issue	issue	NOUN
inlawrev-3369	564	28	to	to	ADP
inlawrev-3369	564	29	the	the	DET
inlawrev-3369	564	30	isbtc	isbtc	NOUN
inlawrev-3369	564	31	for	for	ADP
inlawrev-3369	564	32	a	a	DET
inlawrev-3369	564	33	determination	determination	NOUN
inlawrev-3369	564	34	of	of	ADP
inlawrev-3369	564	35	the	the	DET
inlawrev-3369	564	36	predominant	predominant	ADJ
inlawrev-3369	564	37	lot	lot	NOUN
inlawrev-3369	564	38	depth	depth	NOUN
inlawrev-3369	564	39	of	of	ADP
inlawrev-3369	564	40	the	the	DET
inlawrev-3369	564	41	neighborhood	neighborhood	NOUN
inlawrev-3369	564	42	at	at	ADP
inlawrev-3369	564	43	issue	issue	NOUN
inlawrev-3369	564	44	.	.	PUNCT
inlawrev-3369	565	1	'	'	PUNCT
inlawrev-3369	565	2	^^	^^	SYM
inlawrev-3369	565	3	170	170	NUM
inlawrev-3369	565	4	.	.	PUNCT
inlawrev-3369	566	1	see	see	VERB
inlawrev-3369	566	2	i	i	PRON
inlawrev-3369	566	3	d.	d.	PROPN
inlawrev-3369	566	4	(	(	PUNCT
inlawrev-3369	566	5	citing	cite	VERB
inlawrev-3369	566	6	ind	ind	NOUN
inlawrev-3369	566	7	.	.	PUNCT
inlawrev-3369	567	1	const	const	PROPN
inlawrev-3369	567	2	,	,	PUNCT
inlawrev-3369	567	3	art	art	NOUN
inlawrev-3369	567	4	.	.	PUNCT
inlawrev-3369	568	1	x	x	X
inlawrev-3369	568	2	,	,	PUNCT
inlawrev-3369	568	3	§	§	PROPN
inlawrev-3369	568	4	1(a	1(a	NUM
inlawrev-3369	568	5	)	)	PUNCT
inlawrev-3369	568	6	)	)	PUNCT
inlawrev-3369	568	7	.	.	PUNCT
inlawrev-3369	569	1	171	171	X
inlawrev-3369	569	2	.	.	PUNCT
inlawrev-3369	570	1	see	see	VERB
inlawrev-3369	570	2	i	i	PRON
inlawrev-3369	570	3	d.	d.	PROPN
inlawrev-3369	570	4	172	172	NUM
inlawrev-3369	570	5	.	.	PUNCT
inlawrev-3369	571	1	see	see	VERB
inlawrev-3369	571	2	i	i	PRON
inlawrev-3369	571	3	d.	d.	PROPN
inlawrev-3369	571	4	at	at	ADP
inlawrev-3369	571	5	1368	1368	NUM
inlawrev-3369	571	6	.	.	PUNCT
inlawrev-3369	572	1	173	173	NUM
inlawrev-3369	572	2	.	.	PUNCT
inlawrev-3369	573	1	i	i	PRON
inlawrev-3369	573	2	d	d	PROPN
inlawrev-3369	573	3	174	174	NUM
inlawrev-3369	573	4	.	.	PUNCT
inlawrev-3369	574	1	i	i	PRON
inlawrev-3369	574	2	d	d	PROPN
inlawrev-3369	574	3	(	(	PUNCT
inlawrev-3369	574	4	citing	cite	VERB
inlawrev-3369	574	5	ind	ind	NOUN
inlawrev-3369	574	6	.	.	PUNCT
inlawrev-3369	575	1	code	code	PROPN
inlawrev-3369	575	2	§	§	PROPN
inlawrev-3369	575	3	1	1	NUM
inlawrev-3369	575	4	-	-	SYM
inlawrev-3369	575	5	1	1	NUM
inlawrev-3369	575	6	-	-	PUNCT
inlawrev-3369	575	7	2	2	NUM
inlawrev-3369	575	8	-	-	SYM
inlawrev-3369	575	9	1	1	NUM
inlawrev-3369	575	10	(	(	PUNCT
inlawrev-3369	575	11	1998	1998	NUM
inlawrev-3369	575	12	)	)	PUNCT
inlawrev-3369	575	13	)	)	PUNCT
inlawrev-3369	575	14	.	.	PUNCT
inlawrev-3369	576	1	175	175	NUM
inlawrev-3369	576	2	.	.	PUNCT
inlawrev-3369	577	1	i	i	PRON
inlawrev-3369	577	2	d	d	PROPN
inlawrev-3369	577	3	at	at	ADP
inlawrev-3369	577	4	1369	1369	NUM
inlawrev-3369	577	5	(	(	PUNCT
inlawrev-3369	577	6	citing	cite	VERB
inlawrev-3369	577	7	vonnegut	vonnegut	PROPN
inlawrev-3369	577	8	v.	v.	ADP
inlawrev-3369	577	9	state	state	PROPN
inlawrev-3369	577	10	bd	bd	PROPN
inlawrev-3369	577	11	.	.	PROPN
inlawrev-3369	577	12	oftax	oftax	PROPN
inlawrev-3369	577	13	comm'rs	comm'rs	PROPN
inlawrev-3369	577	14	,	,	PUNCT
inlawrev-3369	577	15	672	672	NUM
inlawrev-3369	577	16	n.e.2d	n.e.2d	NOUN
inlawrev-3369	577	17	87	87	NUM
inlawrev-3369	577	18	,	,	PUNCT
inlawrev-3369	577	19	90	90	NUM
inlawrev-3369	577	20	(	(	PUNCT
inlawrev-3369	577	21	ind	ind	NOUN
inlawrev-3369	577	22	.	.	PUNCT
inlawrev-3369	578	1	tax	tax	PROPN
inlawrev-3369	578	2	ct	ct	PROPN
inlawrev-3369	578	3	.	.	PROPN
inlawrev-3369	578	4	1996	1996	NUM
inlawrev-3369	578	5	)	)	PUNCT
inlawrev-3369	578	6	)	)	PUNCT
inlawrev-3369	578	7	.	.	PUNCT
inlawrev-3369	579	1	176	176	NUM
inlawrev-3369	579	2	.	.	PUNCT
inlawrev-3369	579	3	see	see	VERB
inlawrev-3369	579	4	i	i	PRON
inlawrev-3369	579	5	d.	d.	PROPN
inlawrev-3369	579	6	177	177	NUM
inlawrev-3369	579	7	.	.	PUNCT
inlawrev-3369	580	1	i	i	PRON
inlawrev-3369	580	2	d	d	PROPN
inlawrev-3369	580	3	at	at	ADP
inlawrev-3369	580	4	1370	1370	NUM
inlawrev-3369	580	5	.	.	PUNCT
inlawrev-3369	581	1	178	178	NUM
inlawrev-3369	581	2	.	.	PUNCT
inlawrev-3369	582	1	i	i	PRON
inlawrev-3369	582	2	d	d	PROPN
inlawrev-3369	582	3	at	at	ADP
inlawrev-3369	582	4	1370	1370	NUM
inlawrev-3369	582	5	-	-	SYM
inlawrev-3369	582	6	71	71	NUM
inlawrev-3369	582	7	.	.	PUNCT
inlawrev-3369	582	8	1999	1999	NUM
inlawrev-3369	582	9	]	]	PUNCT
inlawrev-3369	582	10	taxation	taxation	NOUN
inlawrev-3369	582	11	1019	1019	NUM
inlawrev-3369	582	12	3	3	NUM
inlawrev-3369	582	13	.	.	PUNCT
inlawrev-3369	582	14	town	town	NOUN
inlawrev-3369	582	15	of	of	ADP
inlawrev-3369	582	16	st	st	PROPN
inlawrev-3369	582	17	.	.	PROPN
inlawrev-3369	583	1	john	john	PROPN
inlawrev-3369	583	2	v.	v.	PROPN
inlawrev-3369	583	3	state	state	PROPN
inlawrev-3369	583	4	board	board	PROPN
inlawrev-3369	583	5	of	of	ADP
inlawrev-3369	583	6	tax	tax	NOUN
inlawrev-3369	583	7	commissioners	commissioner	NOUN
inlawrev-3369	583	8	(	(	PUNCT
inlawrev-3369	583	9	''	''	PUNCT
inlawrev-3369	583	10	st	st	PROPN
inlawrev-3369	583	11	.	.	PROPN
inlawrev-3369	583	12	john	john	PROPN
inlawrev-3369	583	13	/p	/p	PROPN
inlawrev-3369	583	14	'	'	PUNCT
inlawrev-3369	583	15	)	)	PUNCT
inlawrev-3369	583	16	179	179	NUM
inlawrev-3369	583	17	—	—	PUNCT
inlawrev-3369	583	18	yj^jg	yj^jg	NOUN
inlawrev-3369	583	19	opinion	opinion	NOUN
inlawrev-3369	583	20	supplements	supplement	NOUN
inlawrev-3369	583	21	the	the	DET
inlawrev-3369	583	22	tax	tax	NOUN
inlawrev-3369	583	23	court	court	NOUN
inlawrev-3369	583	24	's	's	PART
inlawrev-3369	583	25	earlier	early	ADJ
inlawrev-3369	583	26	decision	decision	NOUN
inlawrev-3369	583	27	in	in	ADP
inlawrev-3369	583	28	st	st	PROPN
inlawrev-3369	583	29	.	.	PROPN
inlawrev-3369	583	30	john	john	PROPN
inlawrev-3369	583	31	iii}^^	iii}^^	PROPN
inlawrev-3369	583	32	in	in	ADP
inlawrev-3369	583	33	st	st	PROPN
inlawrev-3369	583	34	.	.	PROPN
inlawrev-3369	583	35	john	john	PROPN
inlawrev-3369	583	36	iii	iii	PROPN
inlawrev-3369	583	37	,	,	PUNCT
inlawrev-3369	583	38	the	the	DET
inlawrev-3369	583	39	court	court	NOUN
inlawrev-3369	583	40	determined	determine	VERB
inlawrev-3369	583	41	indiana	indiana	PROPN
inlawrev-3369	583	42	's	's	PART
inlawrev-3369	583	43	property	property	NOUN
inlawrev-3369	583	44	tax	tax	NOUN
inlawrev-3369	583	45	assessment	assessment	NOUN
inlawrev-3369	583	46	system	system	NOUN
inlawrev-3369	583	47	to	to	PART
inlawrev-3369	583	48	be	be	AUX
inlawrev-3369	583	49	unconstitutional'^	unconstitutional'^	VERB
inlawrev-3369	583	50	'	'	PUNCT
inlawrev-3369	583	51	and	and	CCONJ
inlawrev-3369	583	52	retained	retain	VERB
inlawrev-3369	583	53	jurisdiction	jurisdiction	NOUN
inlawrev-3369	583	54	to	to	PART
inlawrev-3369	583	55	determine	determine	VERB
inlawrev-3369	583	56	a	a	DET
inlawrev-3369	583	57	date	date	NOUN
inlawrev-3369	583	58	upon	upon	SCONJ
inlawrev-3369	583	59	which	which	PRON
inlawrev-3369	583	60	the	the	DET
inlawrev-3369	583	61	system	system	NOUN
inlawrev-3369	583	62	must	must	AUX
inlawrev-3369	583	63	comply	comply	VERB
inlawrev-3369	583	64	with	with	ADP
inlawrev-3369	583	65	the	the	DET
inlawrev-3369	583	66	indiana	indiana	PROPN
inlawrev-3369	583	67	constitution	constitution	PROPN
inlawrev-3369	583	68	.	.	PUNCT
inlawrev-3369	584	1	'^^	'^^	PROPN
inlawrev-3369	584	2	the	the	DET
inlawrev-3369	584	3	isbtc	isbtc	NOUN
inlawrev-3369	584	4	argued	argue	VERB
inlawrev-3369	584	5	that	that	SCONJ
inlawrev-3369	584	6	the	the	DET
inlawrev-3369	584	7	date	date	NOUN
inlawrev-3369	584	8	of	of	ADP
inlawrev-3369	584	9	the	the	DET
inlawrev-3369	584	10	next	next	ADJ
inlawrev-3369	584	11	general	general	ADJ
inlawrev-3369	584	12	reassessment	reassessment	NOUN
inlawrev-3369	584	13	,	,	PUNCT
inlawrev-3369	584	14	march	march	PROPN
inlawrev-3369	584	15	1	1	NUM
inlawrev-3369	584	16	,	,	PUNCT
inlawrev-3369	584	17	2001	2001	NUM
inlawrev-3369	584	18	,	,	PUNCT
inlawrev-3369	584	19	should	should	AUX
inlawrev-3369	584	20	suffice	suffice	VERB
inlawrev-3369	584	21	as	as	ADP
inlawrev-3369	584	22	an	an	DET
inlawrev-3369	584	23	appropriate	appropriate	ADJ
inlawrev-3369	584	24	date	date	NOUN
inlawrev-3369	584	25	upon	upon	SCONJ
inlawrev-3369	584	26	which	which	PRON
inlawrev-3369	584	27	taxpayers	taxpayer	NOUN
inlawrev-3369	584	28	may	may	AUX
inlawrev-3369	584	29	have	have	VERB
inlawrev-3369	584	30	their	their	PRON
inlawrev-3369	584	31	assessments	assessment	NOUN
inlawrev-3369	584	32	tested	test	VERB
inlawrev-3369	584	33	against	against	ADP
inlawrev-3369	584	34	"	"	PUNCT
inlawrev-3369	584	35	real	real	ADJ
inlawrev-3369	584	36	world	world	NOUN
inlawrev-3369	584	37	values	value	NOUN
inlawrev-3369	584	38	,	,	PUNCT
inlawrev-3369	584	39	"	"	PUNCT
inlawrev-3369	584	40	as	as	SCONJ
inlawrev-3369	584	41	mandated	mandate	VERB
inlawrev-3369	584	42	by	by	ADP
inlawrev-3369	584	43	the	the	DET
inlawrev-3369	584	44	court	court	NOUN
inlawrev-3369	584	45	in	in	ADP
inlawrev-3369	584	46	^s*^.	^s*^.	NOUN
inlawrev-3369	584	47	john	john	PROPN
inlawrev-3369	585	1	ilv^^	ilv^^	PROPN
inlawrev-3369	585	2	the	the	DET
inlawrev-3369	585	3	petitioners	petitioner	NOUN
inlawrev-3369	585	4	countered	counter	VERB
inlawrev-3369	585	5	that	that	SCONJ
inlawrev-3369	585	6	the	the	DET
inlawrev-3369	585	7	isbtc	isbtc	NOUN
inlawrev-3369	585	8	should	should	AUX
inlawrev-3369	585	9	be	be	AUX
inlawrev-3369	585	10	required	require	VERB
inlawrev-3369	585	11	to	to	PART
inlawrev-3369	585	12	have	have	VERB
inlawrev-3369	585	13	such	such	DET
inlawrev-3369	585	14	a	a	DET
inlawrev-3369	585	15	system	system	NOUN
inlawrev-3369	585	16	in	in	ADP
inlawrev-3369	585	17	place	place	NOUN
inlawrev-3369	585	18	within	within	ADP
inlawrev-3369	585	19	thirty	thirty	NUM
inlawrev-3369	585	20	days	day	NOUN
inlawrev-3369	585	21	.	.	PUNCT
inlawrev-3369	586	1	'^	'^	PROPN
inlawrev-3369	586	2	'	'	VERB
inlawrev-3369	586	3	*	*	NOUN
inlawrev-3369	586	4	in	in	ADP
inlawrev-3369	586	5	balancing	balance	VERB
inlawrev-3369	586	6	the	the	DET
inlawrev-3369	586	7	desire	desire	NOUN
inlawrev-3369	586	8	to	to	PART
inlawrev-3369	586	9	avoid	avoid	VERB
inlawrev-3369	586	10	creating	create	VERB
inlawrev-3369	586	11	chaos	chaos	NOUN
inlawrev-3369	586	12	among	among	ADP
inlawrev-3369	586	13	the	the	DET
inlawrev-3369	586	14	taxing	tax	VERB
inlawrev-3369	586	15	agencies	agency	NOUN
inlawrev-3369	586	16	by	by	ADP
inlawrev-3369	586	17	implementing	implement	VERB
inlawrev-3369	586	18	such	such	DET
inlawrev-3369	586	19	a	a	DET
inlawrev-3369	586	20	sweeping	sweeping	ADJ
inlawrev-3369	586	21	change	change	NOUN
inlawrev-3369	586	22	immediately	immediately	ADV
inlawrev-3369	586	23	and	and	CCONJ
inlawrev-3369	586	24	the	the	DET
inlawrev-3369	586	25	desire	desire	NOUN
inlawrev-3369	586	26	to	to	PART
inlawrev-3369	586	27	protect	protect	VERB
inlawrev-3369	586	28	the	the	DET
inlawrev-3369	586	29	constitutional	constitutional	ADJ
inlawrev-3369	586	30	rights	right	NOUN
inlawrev-3369	586	31	of	of	ADP
inlawrev-3369	586	32	indiana	indiana	PROPN
inlawrev-3369	586	33	taxpayers	taxpayer	NOUN
inlawrev-3369	586	34	,	,	PUNCT
inlawrev-3369	586	35	the	the	DET
inlawrev-3369	586	36	court	court	NOUN
inlawrev-3369	586	37	held	hold	VERB
inlawrev-3369	586	38	that	that	SCONJ
inlawrev-3369	586	39	the	the	DET
inlawrev-3369	586	40	isbtc	isbtc	NOUN
inlawrev-3369	586	41	must	must	AUX
inlawrev-3369	586	42	"	"	PUNCT
inlawrev-3369	586	43	consider	consider	VERB
inlawrev-3369	586	44	all	all	DET
inlawrev-3369	586	45	competent	competent	ADJ
inlawrev-3369	586	46	real	real	ADJ
inlawrev-3369	586	47	world	world	NOUN
inlawrev-3369	586	48	evidence	evidence	NOUN
inlawrev-3369	586	49	presented	present	VERB
inlawrev-3369	586	50	to	to	ADP
inlawrev-3369	586	51	the	the	DET
inlawrev-3369	586	52	[	[	X
inlawrev-3369	586	53	isbtc	isbtc	NOUN
inlawrev-3369	586	54	]	]	PUNCT
inlawrev-3369	586	55	by	by	ADP
inlawrev-3369	586	56	persons	person	NOUN
inlawrev-3369	586	57	filing	file	VERB
inlawrev-3369	586	58	appeals	appeal	NOUN
inlawrev-3369	586	59	on	on	ADP
inlawrev-3369	586	60	or	or	CCONJ
inlawrev-3369	586	61	after	after	ADP
inlawrev-3369	586	62	may	may	PROPN
inlawrev-3369	586	63	1	1	NUM
inlawrev-3369	586	64	1	1	NUM
inlawrev-3369	586	65	,	,	PUNCT
inlawrev-3369	586	66	1999	1999	NUM
inlawrev-3369	586	67	"	"	PUNCT
inlawrev-3369	586	68	185	185	NUM
inlawrev-3369	586	69	4	4	NUM
inlawrev-3369	586	70	.	.	PUNCT
inlawrev-3369	587	1	talesnick	talesnick	PROPN
inlawrev-3369	587	2	v.	v.	ADP
inlawrev-3369	587	3	state	state	PROPN
inlawrev-3369	587	4	board	board	PROPN
inlawrev-3369	587	5	of	of	ADP
inlawrev-3369	587	6	tax	tax	NOUN
inlawrev-3369	587	7	commissioners	commissioner	NOUN
inlawrev-3369	587	8	.	.	PUNCT
inlawrev-3369	588	1	'*^—talesnick	'*^—talesnick	PROPN
inlawrev-3369	588	2	owned	own	VERB
inlawrev-3369	588	3	property	property	NOUN
inlawrev-3369	588	4	in	in	ADP
inlawrev-3369	588	5	the	the	DET
inlawrev-3369	588	6	eagle	eagle	PROPN
inlawrev-3369	588	7	ridge	ridge	PROPN
inlawrev-3369	588	8	subdivision	subdivision	NOUN
inlawrev-3369	588	9	off	off	ADP
inlawrev-3369	588	10	the	the	DET
inlawrev-3369	588	11	banks	bank	NOUN
inlawrev-3369	588	12	of	of	ADP
inlawrev-3369	588	13	the	the	DET
inlawrev-3369	588	14	eagle	eagle	PROPN
inlawrev-3369	588	15	creek	creek	PROPN
inlawrev-3369	588	16	reservoir	reservoir	PROPN
inlawrev-3369	588	17	.	.	PUNCT
inlawrev-3369	589	1	as	as	SCONJ
inlawrev-3369	589	2	compared	compare	VERB
inlawrev-3369	589	3	to	to	ADP
inlawrev-3369	589	4	other	other	ADJ
inlawrev-3369	589	5	subdivisions	subdivision	NOUN
inlawrev-3369	589	6	in	in	ADP
inlawrev-3369	589	7	the	the	DET
inlawrev-3369	589	8	reservoir	reservoir	NOUN
inlawrev-3369	589	9	area	area	NOUN
inlawrev-3369	589	10	,	,	PUNCT
inlawrev-3369	589	11	the	the	DET
inlawrev-3369	589	12	eagle	eagle	PROPN
inlawrev-3369	589	13	ridge	ridge	PROPN
inlawrev-3369	589	14	subdivision	subdivision	NOUN
inlawrev-3369	589	15	did	do	AUX
inlawrev-3369	589	16	not	not	PART
inlawrev-3369	589	17	have	have	VERB
inlawrev-3369	589	18	city	city	NOUN
inlawrev-3369	589	19	water	water	NOUN
inlawrev-3369	589	20	,	,	PUNCT
inlawrev-3369	589	21	sewers	sewer	NOUN
inlawrev-3369	589	22	,	,	PUNCT
inlawrev-3369	589	23	fire	fire	NOUN
inlawrev-3369	589	24	hydrants	hydrant	NOUN
inlawrev-3369	589	25	,	,	PUNCT
inlawrev-3369	589	26	or	or	CCONJ
inlawrev-3369	589	27	citymaintained	citymaintaine	VERB
inlawrev-3369	589	28	streets	street	NOUN
inlawrev-3369	589	29	.	.	PUNCT
inlawrev-3369	590	1	'*^	'*^	NOUN
inlawrev-3369	590	2	the	the	DET
inlawrev-3369	590	3	isbtc	isbtc	NOUN
inlawrev-3369	590	4	promulgated	promulgate	VERB
inlawrev-3369	590	5	a	a	DET
inlawrev-3369	590	6	land	land	NOUN
inlawrev-3369	590	7	order	order	NOUN
inlawrev-3369	590	8	,	,	PUNCT
inlawrev-3369	590	9	in	in	ADP
inlawrev-3369	590	10	accordance	accordance	NOUN
inlawrev-3369	590	11	with	with	ADP
inlawrev-3369	590	12	statute	statute	NOUN
inlawrev-3369	590	13	,	,	PUNCT
inlawrev-3369	590	14	to	to	PART
inlawrev-3369	590	15	be	be	AUX
inlawrev-3369	590	16	used	use	VERB
inlawrev-3369	590	17	by	by	ADP
inlawrev-3369	590	18	county	county	NOUN
inlawrev-3369	590	19	officials	official	NOUN
inlawrev-3369	590	20	in	in	ADP
inlawrev-3369	590	21	assessing	assess	VERB
inlawrev-3369	590	22	property	property	NOUN
inlawrev-3369	590	23	.	.	PUNCT
inlawrev-3369	590	24	'	'	PUNCT
inlawrev-3369	591	1	*	*	PUNCT
inlawrev-3369	591	2	*	*	PUNCT
inlawrev-3369	591	3	under	under	ADP
inlawrev-3369	591	4	the	the	DET
inlawrev-3369	591	5	land	land	NOUN
inlawrev-3369	591	6	order	order	NOUN
inlawrev-3369	591	7	,	,	PUNCT
inlawrev-3369	591	8	the	the	DET
inlawrev-3369	591	9	base	base	NOUN
inlawrev-3369	591	10	value	value	NOUN
inlawrev-3369	591	11	of	of	ADP
inlawrev-3369	591	12	properties	property	NOUN
inlawrev-3369	591	13	in	in	ADP
inlawrev-3369	591	14	eagle	eagle	PROPN
inlawrev-3369	591	15	ridge	ridge	PROPN
inlawrev-3369	591	16	subdivision	subdivision	NOUN
inlawrev-3369	591	17	could	could	AUX
inlawrev-3369	591	18	range	range	VERB
inlawrev-3369	591	19	between	between	ADP
inlawrev-3369	591	20	$	$	SYM
inlawrev-3369	591	21	90,000	90,000	NUM
inlawrev-3369	591	22	and	and	CCONJ
inlawrev-3369	591	23	$	$	SYM
inlawrev-3369	591	24	1	1	NUM
inlawrev-3369	591	25	10,000	10,000	NUM
inlawrev-3369	591	26	for	for	ADP
inlawrev-3369	591	27	the	the	DET
inlawrev-3369	591	28	first	first	ADJ
inlawrev-3369	591	29	acre	acre	NOUN
inlawrev-3369	591	30	of	of	ADP
inlawrev-3369	591	31	land	land	NOUN
inlawrev-3369	591	32	owned	own	VERB
inlawrev-3369	591	33	.	.	PUNCT
inlawrev-3369	592	1	'	'	PUNCT
inlawrev-3369	592	2	*	*	X
inlawrev-3369	592	3	^	^	PUNCT
inlawrev-3369	592	4	talesnick	talesnick	NOUN
inlawrev-3369	592	5	'	'	PUNCT
inlawrev-3369	592	6	s	s	NOUN
inlawrev-3369	592	7	land	land	NOUN
inlawrev-3369	592	8	was	be	AUX
inlawrev-3369	592	9	assessed	assess	VERB
inlawrev-3369	592	10	at	at	ADP
inlawrev-3369	592	11	the	the	DET
inlawrev-3369	592	12	highest	high	ADJ
inlawrev-3369	592	13	amount	amount	NOUN
inlawrev-3369	592	14	allowed	allow	VERB
inlawrev-3369	592	15	under	under	ADP
inlawrev-3369	592	16	the	the	DET
inlawrev-3369	592	17	land	land	NOUN
inlawrev-3369	592	18	order	order	NOUN
inlawrev-3369	592	19	.	.	PUNCT
inlawrev-3369	593	1	after	after	SCONJ
inlawrev-3369	593	2	the	the	DET
inlawrev-3369	593	3	cbor	cbor	NOUN
inlawrev-3369	593	4	denied	deny	VERB
inlawrev-3369	593	5	talesnick	talesnick	PROPN
inlawrev-3369	593	6	's	's	PART
inlawrev-3369	593	7	request	request	NOUN
inlawrev-3369	593	8	to	to	PART
inlawrev-3369	593	9	alter	alter	VERB
inlawrev-3369	593	10	the	the	DET
inlawrev-3369	593	11	assessment	assessment	NOUN
inlawrev-3369	593	12	,	,	PUNCT
inlawrev-3369	593	13	he	he	PRON
inlawrev-3369	593	14	petitioned	petition	VERB
inlawrev-3369	593	15	the	the	DET
inlawrev-3369	593	16	isbtc	isbtc	NOUN
inlawrev-3369	593	17	for	for	ADP
inlawrev-3369	593	18	review	review	NOUN
inlawrev-3369	593	19	.	.	PUNCT
inlawrev-3369	594	1	'^	'^	AUX
inlawrev-3369	594	2	the	the	DET
inlawrev-3369	594	3	isbtc	isbtc	NOUN
inlawrev-3369	594	4	denied	deny	VERB
inlawrev-3369	594	5	talesnick	talesnick	PROPN
inlawrev-3369	594	6	's	's	PART
inlawrev-3369	594	7	protest	protest	NOUN
inlawrev-3369	594	8	and	and	CCONJ
inlawrev-3369	594	9	increased	increase	VERB
inlawrev-3369	594	10	the	the	DET
inlawrev-3369	594	11	assessed	assessed	ADJ
inlawrev-3369	594	12	value	value	NOUN
inlawrev-3369	594	13	of	of	ADP
inlawrev-3369	594	14	the	the	DET
inlawrev-3369	594	15	home	home	NOUN
inlawrev-3369	594	16	.	.	PUNCT
inlawrev-3369	595	1	talesnick	talesnick	NOUN
inlawrev-3369	595	2	brought	bring	VERB
inlawrev-3369	595	3	suit	suit	NOUN
inlawrev-3369	595	4	alleging	allege	VERB
inlawrev-3369	595	5	that	that	SCONJ
inlawrev-3369	595	6	the	the	DET
inlawrev-3369	595	7	land	land	NOUN
inlawrev-3369	595	8	was	be	AUX
inlawrev-3369	595	9	179	179	NUM
inlawrev-3369	595	10	.	.	PUNCT
inlawrev-3369	596	1	691	691	NUM
inlawrev-3369	596	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	596	3	1387	1387	NUM
inlawrev-3369	596	4	(	(	PUNCT
inlawrev-3369	596	5	ind	ind	NOUN
inlawrev-3369	596	6	.	.	PUNCT
inlawrev-3369	597	1	tax	tax	PROPN
inlawrev-3369	597	2	ct	ct	PROPN
inlawrev-3369	597	3	.	.	PROPN
inlawrev-3369	597	4	1998	1998	NUM
inlawrev-3369	597	5	)	)	PUNCT
inlawrev-3369	597	6	,	,	PUNCT
inlawrev-3369	597	7	clarified	clarify	VERB
inlawrev-3369	597	8	,	,	PUNCT
inlawrev-3369	597	9	698	698	NUM
inlawrev-3369	597	10	n.e.2d	n.e.2d	NOUN
inlawrev-3369	597	11	399	399	NUM
inlawrev-3369	597	12	(	(	PUNCT
inlawrev-3369	597	13	ind	ind	NOUN
inlawrev-3369	597	14	.	.	PUNCT
inlawrev-3369	598	1	tax	tax	PROPN
inlawrev-3369	598	2	ct	ct	PROPN
inlawrev-3369	598	3	.	.	PROPN
inlawrev-3369	598	4	1998	1998	NUM
inlawrev-3369	598	5	)	)	PUNCT
inlawrev-3369	598	6	,	,	PUNCT
inlawrev-3369	598	7	affdinpart	affdinpart	NOUN
inlawrev-3369	598	8	,	,	PUNCT
inlawrev-3369	598	9	rev	rev	PROPN
inlawrev-3369	598	10	'd	'd	PROPN
inlawrev-3369	598	11	in	in	ADP
inlawrev-3369	598	12	part	part	NOUN
inlawrev-3369	598	13	,	,	PUNCT
inlawrev-3369	598	14	102^.e.2d	102^.e.2d	NUM
inlawrev-3369	598	15	1034	1034	NUM
inlawrev-3369	598	16	(	(	PUNCT
inlawrev-3369	598	17	ind	ind	NOUN
inlawrev-3369	598	18	.	.	PUNCT
inlawrev-3369	598	19	1998	1998	NUM
inlawrev-3369	598	20	)	)	PUNCT
inlawrev-3369	598	21	.	.	PUNCT
inlawrev-3369	599	1	180	180	NUM
inlawrev-3369	599	2	.	.	X
inlawrev-3369	599	3	690	690	NUM
inlawrev-3369	599	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	599	5	370	370	NUM
inlawrev-3369	599	6	(	(	PUNCT
inlawrev-3369	599	7	ind	ind	NOUN
inlawrev-3369	599	8	.	.	PUNCT
inlawrev-3369	600	1	tax	tax	PROPN
inlawrev-3369	600	2	ct	ct	PROPN
inlawrev-3369	600	3	.	.	PROPN
inlawrev-3369	600	4	1997	1997	NUM
inlawrev-3369	600	5	)	)	PUNCT
inlawrev-3369	600	6	.	.	PUNCT
inlawrev-3369	601	1	181	181	NUM
inlawrev-3369	601	2	.	.	PUNCT
inlawrev-3369	602	1	/^.	/^.	PUNCT
inlawrev-3369	602	2	at	at	ADP
inlawrev-3369	602	3	398	398	NUM
inlawrev-3369	602	4	.	.	PUNCT
inlawrev-3369	602	5	182	182	NUM
inlawrev-3369	602	6	.	.	PUNCT
inlawrev-3369	603	1	i	i	PRON
inlawrev-3369	603	2	d	d	PROPN
inlawrev-3369	603	3	183	183	NUM
inlawrev-3369	603	4	.	.	PUNCT
inlawrev-3369	604	1	see	see	VERB
inlawrev-3369	604	2	st	st	PROPN
inlawrev-3369	604	3	.	.	PROPN
inlawrev-3369	604	4	john	john	PROPN
inlawrev-3369	604	5	iv	iv	PROPN
inlawrev-3369	604	6	,	,	PUNCT
inlawrev-3369	604	7	691	691	NUM
inlawrev-3369	604	8	n.e.2d	n.e.2d	NOUN
inlawrev-3369	604	9	at	at	ADP
inlawrev-3369	604	10	1388	1388	NUM
inlawrev-3369	604	11	.	.	PUNCT
inlawrev-3369	605	1	184	184	X
inlawrev-3369	605	2	.	.	PUNCT
inlawrev-3369	605	3	see	see	VERB
inlawrev-3369	605	4	i	i	PRON
inlawrev-3369	605	5	d.	d.	PROPN
inlawrev-3369	605	6	185	185	NUM
inlawrev-3369	605	7	.	.	PUNCT
inlawrev-3369	606	1	i	i	PRON
inlawrev-3369	606	2	d.	d.	PROPN
inlawrev-3369	606	3	at	at	ADP
inlawrev-3369	606	4	1390	1390	NUM
inlawrev-3369	606	5	.	.	PUNCT
inlawrev-3369	607	1	but	but	CCONJ
inlawrev-3369	607	2	note	note	VERB
inlawrev-3369	607	3	,	,	PUNCT
inlawrev-3369	607	4	this	this	DET
inlawrev-3369	607	5	opinion	opinion	NOUN
inlawrev-3369	607	6	was	be	AUX
inlawrev-3369	607	7	affirmed	affirm	VERB
inlawrev-3369	607	8	in	in	ADP
inlawrev-3369	607	9	part	part	NOUN
inlawrev-3369	607	10	and	and	CCONJ
inlawrev-3369	607	11	reversed	reverse	VERB
inlawrev-3369	607	12	in	in	ADP
inlawrev-3369	607	13	part	part	NOUN
inlawrev-3369	607	14	by	by	ADP
inlawrev-3369	607	15	the	the	DET
inlawrev-3369	607	16	indiana	indiana	PROPN
inlawrev-3369	607	17	supreme	supreme	PROPN
inlawrev-3369	607	18	court	court	PROPN
inlawrev-3369	607	19	in	in	ADP
inlawrev-3369	607	20	state	state	PROPN
inlawrev-3369	607	21	board	board	NOUN
inlawrev-3369	607	22	oftax	oftax	NOUN
inlawrev-3369	607	23	commissioners	commissioner	NOUN
inlawrev-3369	607	24	v.	v.	ADP
inlawrev-3369	607	25	town	town	PROPN
inlawrev-3369	607	26	ofst	ofst	PROPN
inlawrev-3369	607	27	.	.	PUNCT
inlawrev-3369	608	1	john	john	PROPN
inlawrev-3369	608	2	,	,	PUNCT
inlawrev-3369	608	3	702	702	NUM
inlawrev-3369	608	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	608	5	1034	1034	NUM
inlawrev-3369	608	6	(	(	PUNCT
inlawrev-3369	608	7	ind	ind	NOUN
inlawrev-3369	608	8	.	.	PUNCT
inlawrev-3369	608	9	1998	1998	NUM
inlawrev-3369	608	10	)	)	PUNCT
inlawrev-3369	608	11	,	,	PUNCT
inlawrev-3369	608	12	handed	hand	VERB
inlawrev-3369	608	13	down	down	ADP
inlawrev-3369	608	14	on	on	ADP
inlawrev-3369	608	15	december	december	PROPN
inlawrev-3369	608	16	4	4	NUM
inlawrev-3369	608	17	,	,	PUNCT
inlawrev-3369	608	18	1998	1998	NUM
inlawrev-3369	608	19	.	.	PUNCT
inlawrev-3369	609	1	that	that	DET
inlawrev-3369	609	2	case	case	NOUN
inlawrev-3369	609	3	will	will	AUX
inlawrev-3369	609	4	be	be	AUX
inlawrev-3369	609	5	discussed	discuss	VERB
inlawrev-3369	609	6	in	in	ADP
inlawrev-3369	609	7	the	the	DET
inlawrev-3369	609	8	1999	1999	NUM
inlawrev-3369	609	9	developments	development	NOUN
inlawrev-3369	609	10	in	in	ADP
inlawrev-3369	609	11	indiana	indiana	PROPN
inlawrev-3369	609	12	taxation	taxation	NOUN
inlawrev-3369	609	13	covering	cover	VERB
inlawrev-3369	609	14	the	the	DET
inlawrev-3369	609	15	period	period	NOUN
inlawrev-3369	609	16	of	of	ADP
inlawrev-3369	609	17	october	october	PROPN
inlawrev-3369	609	18	1	1	NUM
inlawrev-3369	609	19	,	,	PUNCT
inlawrev-3369	609	20	1998	1998	NUM
inlawrev-3369	609	21	through	through	ADP
inlawrev-3369	609	22	september	september	PROPN
inlawrev-3369	609	23	30	30	NUM
inlawrev-3369	609	24	,	,	PUNCT
inlawrev-3369	609	25	1999	1999	NUM
inlawrev-3369	609	26	.	.	PUNCT
inlawrev-3369	610	1	1	1	NUM
inlawrev-3369	610	2	86	86	NUM
inlawrev-3369	610	3	.	.	PUNCT
inlawrev-3369	611	1	693	693	NUM
inlawrev-3369	611	2	n.e.2d	n.e.2d	NUM
inlawrev-3369	611	3	657	657	NUM
inlawrev-3369	611	4	(	(	PUNCT
inlawrev-3369	611	5	ind	ind	NOUN
inlawrev-3369	611	6	.	.	PUNCT
inlawrev-3369	612	1	tax	tax	PROPN
inlawrev-3369	613	1	ct	ct	PROPN
inlawrev-3369	613	2	.	.	PROPN
inlawrev-3369	613	3	1	1	NUM
inlawrev-3369	613	4	998	998	NUM
inlawrev-3369	613	5	)	)	PUNCT
inlawrev-3369	613	6	.	.	PUNCT
inlawrev-3369	614	1	187	187	NUM
inlawrev-3369	614	2	.	.	PUNCT
inlawrev-3369	615	1	see	see	VERB
inlawrev-3369	615	2	i	i	PRON
inlawrev-3369	615	3	d	d	PROPN
inlawrev-3369	615	4	at	at	ADP
inlawrev-3369	615	5	65s	65	NOUN
inlawrev-3369	615	6	.	.	PUNCT
inlawrev-3369	616	1	188	188	NUM
inlawrev-3369	616	2	.	.	PUNCT
inlawrev-3369	617	1	see	see	VERB
inlawrev-3369	617	2	i	i	PRON
inlawrev-3369	617	3	d	d	PROPN
inlawrev-3369	617	4	(	(	PUNCT
inlawrev-3369	617	5	citing	cite	VERB
inlawrev-3369	617	6	ind	ind	NOUN
inlawrev-3369	617	7	.	.	PUNCT
inlawrev-3369	618	1	code	code	PROPN
inlawrev-3369	618	2	§	§	PROPN
inlawrev-3369	618	3	6	6	NUM
inlawrev-3369	618	4	-	-	SYM
inlawrev-3369	618	5	1.1	1.1	NUM
inlawrev-3369	618	6	-	-	PUNCT
inlawrev-3369	618	7	4	4	NUM
inlawrev-3369	618	8	-	-	SYM
inlawrev-3369	618	9	13.6	13.6	NUM
inlawrev-3369	618	10	(	(	PUNCT
inlawrev-3369	618	11	supp	supp	PROPN
inlawrev-3369	618	12	.	.	PUNCT
inlawrev-3369	618	13	1997	1997	NUM
inlawrev-3369	618	14	)	)	PUNCT
inlawrev-3369	618	15	(	(	PUNCT
inlawrev-3369	618	16	as	as	SCONJ
inlawrev-3369	618	17	amended	amend	VERB
inlawrev-3369	618	18	at	at	ADP
inlawrev-3369	618	19	ind	ind	PROPN
inlawrev-3369	618	20	.	.	PUNCT
inlawrev-3369	619	1	code	code	PROPN
inlawrev-3369	619	2	§	§	PROPN
inlawrev-3369	619	3	61.1	61.1	NUM
inlawrev-3369	619	4	-	-	SYM
inlawrev-3369	619	5	4	4	NUM
inlawrev-3369	619	6	-	-	PUNCT
inlawrev-3369	619	7	13.6(1998	13.6(1998	NUM
inlawrev-3369	619	8	)	)	PUNCT
inlawrev-3369	619	9	)	)	PUNCT
inlawrev-3369	619	10	.	.	PUNCT
inlawrev-3369	620	1	189	189	NUM
inlawrev-3369	620	2	.	.	PUNCT
inlawrev-3369	620	3	see	see	VERB
inlawrev-3369	620	4	i	i	PRON
inlawrev-3369	620	5	d.	d.	PROPN
inlawrev-3369	620	6	190	190	NUM
inlawrev-3369	620	7	.	.	PUNCT
inlawrev-3369	621	1	see	see	VERB
inlawrev-3369	621	2	i	i	PRON
inlawrev-3369	621	3	d.	d.	PROPN
inlawrev-3369	621	4	1	1	NUM
inlawrev-3369	621	5	020	020	NUM
inlawrev-3369	621	6	indiana	indiana	PROPN
inlawrev-3369	621	7	law	law	PROPN
inlawrev-3369	621	8	review	review	NOUN
inlawrev-3369	622	1	[	[	X
inlawrev-3369	622	2	vol	vol	NOUN
inlawrev-3369	622	3	.	.	PUNCT
inlawrev-3369	623	1	32	32	NUM
inlawrev-3369	623	2	:	:	SYM
inlawrev-3369	623	3	1	1	NUM
inlawrev-3369	623	4	003	003	NUM
inlawrev-3369	623	5	given	give	VERB
inlawrev-3369	623	6	an	an	DET
inlawrev-3369	623	7	improper	improper	ADJ
inlawrev-3369	623	8	value	value	NOUN
inlawrev-3369	623	9	and	and	CCONJ
inlawrev-3369	623	10	that	that	SCONJ
inlawrev-3369	623	11	an	an	DET
inlawrev-3369	623	12	increase	increase	NOUN
inlawrev-3369	623	13	in	in	ADP
inlawrev-3369	623	14	value	value	NOUN
inlawrev-3369	623	15	of	of	ADP
inlawrev-3369	623	16	the	the	DET
inlawrev-3369	623	17	home	home	NOUN
inlawrev-3369	623	18	was	be	AUX
inlawrev-3369	623	19	invalid	invalid	ADJ
inlawrev-3369	623	20	because	because	SCONJ
inlawrev-3369	623	21	he	he	PRON
inlawrev-3369	623	22	was	be	AUX
inlawrev-3369	623	23	not	not	PART
inlawrev-3369	623	24	given	give	VERB
inlawrev-3369	623	25	an	an	DET
inlawrev-3369	623	26	opportunity	opportunity	NOUN
inlawrev-3369	623	27	to	to	PART
inlawrev-3369	623	28	respond	respond	VERB
inlawrev-3369	623	29	to	to	ADP
inlawrev-3369	623	30	the	the	DET
inlawrev-3369	623	31	increase	increase	NOUN
inlawrev-3369	623	32	in	in	ADP
inlawrev-3369	623	33	assessment	assessment	NOUN
inlawrev-3369	623	34	.	.	PUNCT
inlawrev-3369	624	1	'^	'^	NOUN
inlawrev-3369	624	2	'	'	PART
inlawrev-3369	624	3	talesnick	talesnick	NOUN
inlawrev-3369	624	4	presented	present	VERB
inlawrev-3369	624	5	evidence	evidence	NOUN
inlawrev-3369	624	6	that	that	SCONJ
inlawrev-3369	624	7	comparable	comparable	ADJ
inlawrev-3369	624	8	properties	property	NOUN
inlawrev-3369	624	9	in	in	ADP
inlawrev-3369	624	10	other	other	ADJ
inlawrev-3369	624	11	subdivisions	subdivision	NOUN
inlawrev-3369	624	12	were	be	AUX
inlawrev-3369	624	13	valued	value	VERB
inlawrev-3369	624	14	at	at	ADP
inlawrev-3369	624	15	the	the	DET
inlawrev-3369	624	16	same	same	ADJ
inlawrev-3369	624	17	amount	amount	NOUN
inlawrev-3369	624	18	as	as	ADP
inlawrev-3369	624	19	the	the	DET
inlawrev-3369	624	20	talesnick	talesnick	NOUN
inlawrev-3369	624	21	's	's	PART
inlawrev-3369	624	22	property	property	NOUN
inlawrev-3369	624	23	,	,	PUNCT
inlawrev-3369	624	24	despite	despite	SCONJ
inlawrev-3369	624	25	the	the	DET
inlawrev-3369	624	26	lack	lack	NOUN
inlawrev-3369	624	27	of	of	ADP
inlawrev-3369	624	28	amenities	amenity	NOUN
inlawrev-3369	624	29	(	(	PUNCT
inlawrev-3369	624	30	city	city	NOUN
inlawrev-3369	624	31	water	water	NOUN
inlawrev-3369	624	32	,	,	PUNCT
inlawrev-3369	624	33	sewage	sewage	NOUN
inlawrev-3369	624	34	,	,	PUNCT
inlawrev-3369	624	35	and	and	CCONJ
inlawrev-3369	624	36	street	street	NOUN
inlawrev-3369	624	37	maintenance	maintenance	NOUN
inlawrev-3369	624	38	)	)	PUNCT
inlawrev-3369	624	39	present	present	ADJ
inlawrev-3369	624	40	on	on	ADP
inlawrev-3369	624	41	the	the	DET
inlawrev-3369	624	42	other	other	ADJ
inlawrev-3369	624	43	properties	property	NOUN
inlawrev-3369	624	44	.	.	PUNCT
inlawrev-3369	625	1	'	'	PUNCT
inlawrev-3369	625	2	^^	^^	CCONJ
inlawrev-3369	625	3	talesnick	talesnick	NOUN
inlawrev-3369	625	4	also	also	ADV
inlawrev-3369	625	5	presented	present	VERB
inlawrev-3369	625	6	evidence	evidence	NOUN
inlawrev-3369	625	7	that	that	SCONJ
inlawrev-3369	625	8	a	a	DET
inlawrev-3369	625	9	water	water	NOUN
inlawrev-3369	625	10	flowage	flowage	NOUN
inlawrev-3369	625	11	easement	easement	NOUN
inlawrev-3369	625	12	encumbered	encumber	VERB
inlawrev-3369	625	13	more	more	ADJ
inlawrev-3369	625	14	ofhis	ofhis	NOUN
inlawrev-3369	625	15	land	land	NOUN
inlawrev-3369	625	16	than	than	SCONJ
inlawrev-3369	625	17	compared	compare	VERB
inlawrev-3369	625	18	with	with	ADP
inlawrev-3369	625	19	other	other	ADJ
inlawrev-3369	625	20	property	property	NOUN
inlawrev-3369	625	21	within	within	ADP
inlawrev-3369	625	22	the	the	DET
inlawrev-3369	625	23	subdivision	subdivision	NOUN
inlawrev-3369	625	24	;	;	PUNCT
inlawrev-3369	625	25	therefore	therefore	ADV
inlawrev-3369	625	26	,	,	PUNCT
inlawrev-3369	625	27	his	his	PRON
inlawrev-3369	625	28	property	property	NOUN
inlawrev-3369	625	29	was	be	AUX
inlawrev-3369	625	30	assessed	assess	VERB
inlawrev-3369	625	31	at	at	ADP
inlawrev-3369	625	32	a	a	DET
inlawrev-3369	625	33	higher	high	ADJ
inlawrev-3369	625	34	comparable	comparable	ADJ
inlawrev-3369	625	35	amount	amount	NOUN
inlawrev-3369	625	36	than	than	ADP
inlawrev-3369	625	37	his	his	PRON
inlawrev-3369	625	38	neighbor	neighbor	NOUN
inlawrev-3369	625	39	's	's	PART
inlawrev-3369	625	40	property	property	NOUN
inlawrev-3369	625	41	.	.	PUNCT
inlawrev-3369	626	1	'	'	PUNCT
inlawrev-3369	626	2	^^	^^	CCONJ
inlawrev-3369	626	3	talesnick	talesnick	NOUN
inlawrev-3369	626	4	argued	argue	VERB
inlawrev-3369	626	5	that	that	SCONJ
inlawrev-3369	626	6	the	the	DET
inlawrev-3369	626	7	property	property	NOUN
inlawrev-3369	626	8	was	be	AUX
inlawrev-3369	626	9	entitled	entitle	VERB
inlawrev-3369	626	10	to	to	ADP
inlawrev-3369	626	11	a	a	DET
inlawrev-3369	626	12	negative	negative	ADJ
inlawrev-3369	626	13	influence	influence	NOUN
inlawrev-3369	626	14	factor	factor	NOUN
inlawrev-3369	626	15	for	for	ADP
inlawrev-3369	626	16	the	the	DET
inlawrev-3369	626	17	property	property	NOUN
inlawrev-3369	626	18	due	due	ADP
inlawrev-3369	626	19	to	to	ADP
inlawrev-3369	626	20	the	the	DET
inlawrev-3369	626	21	lack	lack	NOUN
inlawrev-3369	626	22	of	of	ADP
inlawrev-3369	626	23	amenities	amenity	NOUN
inlawrev-3369	626	24	.	.	PUNCT
inlawrev-3369	627	1	"	"	PUNCT
inlawrev-3369	627	2	a	a	DET
inlawrev-3369	627	3	negative	negative	ADJ
inlawrev-3369	627	4	influence	influence	NOUN
inlawrev-3369	627	5	factor	factor	NOUN
inlawrev-3369	627	6	is	be	AUX
inlawrev-3369	627	7	justified	justify	VERB
inlawrev-3369	627	8	in	in	ADP
inlawrev-3369	627	9	instances	instance	NOUN
inlawrev-3369	627	10	where	where	SCONJ
inlawrev-3369	627	11	property	property	NOUN
inlawrev-3369	627	12	has	have	VERB
inlawrev-3369	627	13	a	a	DET
inlawrev-3369	627	14	'	'	PUNCT
inlawrev-3369	627	15	condition	condition	NOUN
inlawrev-3369	627	16	peculiar	peculiar	ADJ
inlawrev-3369	627	17	to	to	ADP
inlawrev-3369	627	18	the	the	DET
inlawrev-3369	627	19	land	land	NOUN
inlawrev-3369	627	20	that	that	PRON
inlawrev-3369	627	21	dictates	dictate	VERB
inlawrev-3369	627	22	an	an	DET
inlawrev-3369	627	23	adjustment	adjustment	NOUN
inlawrev-3369	627	24	,	,	PUNCT
inlawrev-3369	627	25	either	either	CCONJ
inlawrev-3369	627	26	positive	positive	ADJ
inlawrev-3369	627	27	or	or	CCONJ
inlawrev-3369	627	28	negative	negative	ADJ
inlawrev-3369	627	29	,	,	PUNCT
inlawrev-3369	627	30	to	to	ADP
inlawrev-3369	627	31	the	the	DET
inlawrev-3369	627	32	extended	extended	ADJ
inlawrev-3369	627	33	value	value	NOUN
inlawrev-3369	627	34	to	to	PART
inlawrev-3369	627	35	account	account	VERB
inlawrev-3369	627	36	for	for	ADP
inlawrev-3369	627	37	variations	variation	NOUN
inlawrev-3369	627	38	from	from	ADP
inlawrev-3369	627	39	the	the	DET
inlawrev-3369	627	40	norm	norm	NOUN
inlawrev-3369	627	41	.	.	PUNCT
inlawrev-3369	627	42	'"'^	'"'^	PUNCT
inlawrev-3369	628	1	"	"	PUNCT
inlawrev-3369	628	2	*	*	PUNCT
inlawrev-3369	628	3	the	the	DET
inlawrev-3369	628	4	court	court	NOUN
inlawrev-3369	628	5	,	,	PUNCT
inlawrev-3369	628	6	citing	cite	VERB
inlawrev-3369	628	7	vonnegut	vonnegut	PROPN
inlawrev-3369	628	8	v.	v.	ADP
inlawrev-3369	628	9	state	state	PROPN
inlawrev-3369	628	10	board	board	PROPN
inlawrev-3369	628	11	oftax	oftax	NOUN
inlawrev-3369	628	12	commissioners	commissioner	NOUN
inlawrev-3369	628	13	,	,	PUNCT
inlawrev-3369	628	14	^'^^	^'^^	PUNCT
inlawrev-3369	628	15	remanded	remand	VERB
inlawrev-3369	628	16	the	the	DET
inlawrev-3369	628	17	case	case	NOUN
inlawrev-3369	628	18	to	to	ADP
inlawrev-3369	628	19	the	the	DET
inlawrev-3369	628	20	isbtc	isbtc	NOUN
inlawrev-3369	628	21	because	because	SCONJ
inlawrev-3369	628	22	the	the	DET
inlawrev-3369	628	23	isbtc	isbtc	NOUN
inlawrev-3369	628	24	failed	fail	VERB
inlawrev-3369	628	25	to	to	PART
inlawrev-3369	628	26	consider	consider	VERB
inlawrev-3369	628	27	any	any	DET
inlawrev-3369	628	28	evidence	evidence	NOUN
inlawrev-3369	628	29	of	of	ADP
inlawrev-3369	628	30	comparable	comparable	ADJ
inlawrev-3369	628	31	properties	property	NOUN
inlawrev-3369	628	32	outside	outside	ADP
inlawrev-3369	628	33	talesnick	talesnick	NOUN
inlawrev-3369	628	34	's	's	PART
inlawrev-3369	628	35	subdivision	subdivision	NOUN
inlawrev-3369	628	36	,	,	PUNCT
inlawrev-3369	628	37	and	and	CCONJ
inlawrev-3369	628	38	ordered	order	VERB
inlawrev-3369	628	39	that	that	SCONJ
inlawrev-3369	628	40	the	the	DET
inlawrev-3369	628	41	isbtc	isbtc	NOUN
inlawrev-3369	628	42	consider	consider	VERB
inlawrev-3369	628	43	comparable	comparable	ADJ
inlawrev-3369	628	44	properties	property	NOUN
inlawrev-3369	628	45	within	within	ADP
inlawrev-3369	628	46	other	other	ADJ
inlawrev-3369	628	47	subdivisions	subdivision	NOUN
inlawrev-3369	628	48	when	when	SCONJ
inlawrev-3369	628	49	examining	examine	VERB
inlawrev-3369	628	50	the	the	DET
inlawrev-3369	628	51	assessment	assessment	NOUN
inlawrev-3369	628	52	of	of	ADP
inlawrev-3369	628	53	talesnick	talesnick	NOUN
inlawrev-3369	628	54	's	's	PART
inlawrev-3369	628	55	property	property	NOUN
inlawrev-3369	628	56	,	,	PUNCT
inlawrev-3369	628	57	taking	take	VERB
inlawrev-3369	628	58	into	into	ADP
inlawrev-3369	628	59	account	account	NOUN
inlawrev-3369	628	60	the	the	DET
inlawrev-3369	628	61	evidence	evidence	NOUN
inlawrev-3369	628	62	presented	present	VERB
inlawrev-3369	628	63	by	by	ADP
inlawrev-3369	628	64	talesnick	talesnick	PROPN
inlawrev-3369	628	65	.	.	PUNCT
inlawrev-3369	629	1	'	'	PUNCT
inlawrev-3369	629	2	^^	^^	PUNCT
inlawrev-3369	629	3	after	after	SCONJ
inlawrev-3369	629	4	the	the	DET
inlawrev-3369	629	5	hearing	hearing	NOUN
inlawrev-3369	629	6	officer	officer	NOUN
inlawrev-3369	629	7	inspected	inspect	VERB
inlawrev-3369	629	8	the	the	DET
inlawrev-3369	629	9	property	property	NOUN
inlawrev-3369	629	10	,	,	PUNCT
inlawrev-3369	629	11	the	the	DET
inlawrev-3369	629	12	hearing	hearing	NOUN
inlawrev-3369	629	13	officer	officer	NOUN
inlawrev-3369	629	14	increased	increase	VERB
inlawrev-3369	629	15	the	the	DET
inlawrev-3369	629	16	assessment	assessment	NOUN
inlawrev-3369	629	17	of	of	ADP
inlawrev-3369	629	18	the	the	DET
inlawrev-3369	629	19	home	home	NOUN
inlawrev-3369	629	20	,	,	PUNCT
inlawrev-3369	629	21	claiming	claim	VERB
inlawrev-3369	629	22	that	that	SCONJ
inlawrev-3369	629	23	the	the	DET
inlawrev-3369	629	24	original	original	ADJ
inlawrev-3369	629	25	assessment	assessment	NOUN
inlawrev-3369	629	26	miscalculated	miscalculate	VERB
inlawrev-3369	629	27	the	the	DET
inlawrev-3369	629	28	square	square	ADJ
inlawrev-3369	629	29	footage	footage	NOUN
inlawrev-3369	629	30	of	of	ADP
inlawrev-3369	629	31	the	the	DET
inlawrev-3369	629	32	finished	finished	ADJ
inlawrev-3369	629	33	basement	basement	NOUN
inlawrev-3369	629	34	.	.	PUNCT
inlawrev-3369	630	1	talesnick	talesnick	PROPN
inlawrev-3369	630	2	argued	argue	VERB
inlawrev-3369	630	3	that	that	SCONJ
inlawrev-3369	630	4	he	he	PRON
inlawrev-3369	630	5	was	be	AUX
inlawrev-3369	630	6	not	not	PART
inlawrev-3369	630	7	given	give	VERB
inlawrev-3369	630	8	an	an	DET
inlawrev-3369	630	9	opportunity	opportunity	NOUN
inlawrev-3369	630	10	to	to	PART
inlawrev-3369	630	11	respond	respond	VERB
inlawrev-3369	630	12	to	to	ADP
inlawrev-3369	630	13	the	the	DET
inlawrev-3369	630	14	increase	increase	NOUN
inlawrev-3369	630	15	in	in	ADP
inlawrev-3369	630	16	assessment	assessment	NOUN
inlawrev-3369	630	17	.	.	PUNCT
inlawrev-3369	631	1	the	the	DET
inlawrev-3369	631	2	court	court	NOUN
inlawrev-3369	631	3	pointed	point	VERB
inlawrev-3369	631	4	out	out	ADP
inlawrev-3369	631	5	that	that	SCONJ
inlawrev-3369	631	6	by	by	ADP
inlawrev-3369	631	7	statute'^^	statute'^^	NOUN
inlawrev-3369	631	8	the	the	DET
inlawrev-3369	631	9	isbtc	isbtc	NOUN
inlawrev-3369	631	10	may	may	AUX
inlawrev-3369	631	11	raise	raise	VERB
inlawrev-3369	631	12	the	the	DET
inlawrev-3369	631	13	assessed	assess	VERB
inlawrev-3369	631	14	value	value	NOUN
inlawrev-3369	631	15	of	of	ADP
inlawrev-3369	631	16	property	property	NOUN
inlawrev-3369	631	17	during	during	ADP
inlawrev-3369	631	18	a	a	DET
inlawrev-3369	631	19	taxpayer	taxpayer	NOUN
inlawrev-3369	631	20	initiated	initiate	VERB
inlawrev-3369	631	21	petition	petition	NOUN
inlawrev-3369	631	22	for	for	ADP
inlawrev-3369	631	23	review	review	NOUN
inlawrev-3369	631	24	.	.	PUNCT
inlawrev-3369	632	1	'	'	PUNCT
inlawrev-3369	632	2	^^	^^	PUNCT
inlawrev-3369	632	3	however	however	ADV
inlawrev-3369	632	4	,	,	PUNCT
inlawrev-3369	632	5	the	the	DET
inlawrev-3369	632	6	court	court	NOUN
inlawrev-3369	632	7	remanded	remand	VERB
inlawrev-3369	632	8	the	the	DET
inlawrev-3369	632	9	case	case	NOUN
inlawrev-3369	632	10	to	to	ADP
inlawrev-3369	632	11	the	the	DET
inlawrev-3369	632	12	isbtc	isbtc	NOUN
inlawrev-3369	632	13	for	for	ADP
inlawrev-3369	632	14	a	a	DET
inlawrev-3369	632	15	remeasurement	remeasurement	NOUN
inlawrev-3369	632	16	of	of	ADP
inlawrev-3369	632	17	the	the	DET
inlawrev-3369	632	18	basement	basement	NOUN
inlawrev-3369	632	19	,	,	PUNCT
inlawrev-3369	632	20	because	because	SCONJ
inlawrev-3369	632	21	there	there	PRON
inlawrev-3369	632	22	was	be	VERB
inlawrev-3369	632	23	confusion	confusion	NOUN
inlawrev-3369	632	24	about	about	ADP
inlawrev-3369	632	25	the	the	DET
inlawrev-3369	632	26	actual	actual	ADJ
inlawrev-3369	632	27	finished	finished	ADJ
inlawrev-3369	632	28	square	square	ADJ
inlawrev-3369	632	29	footage	footage	NOUN
inlawrev-3369	632	30	in	in	ADP
inlawrev-3369	632	31	the	the	DET
inlawrev-3369	632	32	basement	basement	NOUN
inlawrev-3369	632	33	.	.	PUNCT
inlawrev-3369	633	1	'^^	'^^	PROPN
inlawrev-3369	633	2	the	the	DET
inlawrev-3369	633	3	court	court	NOUN
inlawrev-3369	633	4	did	do	AUX
inlawrev-3369	633	5	not	not	PART
inlawrev-3369	633	6	address	address	VERB
inlawrev-3369	633	7	talesnick	talesnick	NOUN
inlawrev-3369	633	8	's	's	PART
inlawrev-3369	633	9	lack	lack	NOUN
inlawrev-3369	633	10	of	of	ADP
inlawrev-3369	633	11	opportunity	opportunity	NOUN
inlawrev-3369	633	12	to	to	PART
inlawrev-3369	633	13	respond	respond	VERB
inlawrev-3369	633	14	because	because	SCONJ
inlawrev-3369	633	15	it	it	PRON
inlawrev-3369	633	16	ordered	order	VERB
inlawrev-3369	633	17	the	the	DET
inlawrev-3369	633	18	remeasurement.^^^	remeasurement.^^^	ADJ
inlawrev-3369	633	19	5	5	NUM
inlawrev-3369	633	20	.	.	X
inlawrev-3369	634	1	garcia	garcia	PROPN
inlawrev-3369	634	2	v.	v.	ADP
inlawrev-3369	634	3	state	state	PROPN
inlawrev-3369	634	4	board	board	PROPN
inlawrev-3369	634	5	of	of	ADP
inlawrev-3369	634	6	tax	tax	PROPN
inlawrev-3369	634	7	commissioners.^^'—the	commissioners.^^'—the	PROPN
inlawrev-3369	634	8	garcias	garcias	PROPN
inlawrev-3369	634	9	'	'	PART
inlawrev-3369	634	10	home	home	NOUN
inlawrev-3369	634	11	consisted	consist	VERB
inlawrev-3369	634	12	of	of	ADP
inlawrev-3369	634	13	10,000	10,000	NUM
inlawrev-3369	634	14	square	square	ADJ
inlawrev-3369	634	15	feet	foot	NOUN
inlawrev-3369	634	16	of	of	ADP
inlawrev-3369	634	17	living	live	VERB
inlawrev-3369	634	18	space	space	NOUN
inlawrev-3369	634	19	,	,	PUNCT
inlawrev-3369	634	20	including	include	VERB
inlawrev-3369	634	21	an	an	DET
inlawrev-3369	634	22	indoor	indoor	ADJ
inlawrev-3369	634	23	swimming	swimming	NOUN
inlawrev-3369	634	24	191	191	NUM
inlawrev-3369	634	25	.	.	PUNCT
inlawrev-3369	635	1	see	see	VERB
inlawrev-3369	635	2	i	i	PRON
inlawrev-3369	635	3	d.	d.	PROPN
inlawrev-3369	635	4	at	at	ADP
inlawrev-3369	635	5	659	659	NUM
inlawrev-3369	635	6	,	,	PUNCT
inlawrev-3369	635	7	661	661	NUM
inlawrev-3369	635	8	.	.	PUNCT
inlawrev-3369	636	1	192	192	NUM
inlawrev-3369	636	2	.	.	PUNCT
inlawrev-3369	637	1	mat659&n.6	mat659&n.6	NOUN
inlawrev-3369	637	2	.	.	PROPN
inlawrev-3369	637	3	193	193	NUM
inlawrev-3369	637	4	.	.	PUNCT
inlawrev-3369	637	5	mat	mat	PROPN
inlawrev-3369	637	6	660	660	NUM
inlawrev-3369	637	7	.	.	NOUN
inlawrev-3369	637	8	1	1	NUM
inlawrev-3369	637	9	94	94	NUM
inlawrev-3369	637	10	.	.	PUNCT
inlawrev-3369	638	1	i	i	PRON
inlawrev-3369	638	2	d.	d.	PROPN
inlawrev-3369	638	3	(	(	PUNCT
inlawrev-3369	638	4	quoting	quote	VERB
inlawrev-3369	638	5	ind	ind	PROPN
inlawrev-3369	638	6	.	.	PUNCT
inlawrev-3369	639	1	admin	admin	PROPN
inlawrev-3369	639	2	.	.	PUNCT
inlawrev-3369	640	1	code	code	PROPN
inlawrev-3369	640	2	tit	tit	PROPN
inlawrev-3369	640	3	.	.	PUNCT
inlawrev-3369	641	1	50	50	NUM
inlawrev-3369	641	2	,	,	PUNCT
inlawrev-3369	641	3	r.	r.	NOUN
inlawrev-3369	641	4	2.1	2.1	NUM
inlawrev-3369	641	5	-	-	SYM
inlawrev-3369	641	6	2	2	NUM
inlawrev-3369	641	7	-	-	PUNCT
inlawrev-3369	641	8	1(1	1(1	NUM
inlawrev-3369	641	9	992	992	NUM
inlawrev-3369	641	10	)	)	PUNCT
inlawrev-3369	641	11	(	(	PUNCT
inlawrev-3369	641	12	recodified	recodifie	VERB
inlawrev-3369	641	13	at	at	ADP
inlawrev-3369	641	14	ind	ind	PROPN
inlawrev-3369	641	15	.	.	PUNCT
inlawrev-3369	642	1	admin	admin	PROPN
inlawrev-3369	642	2	.	.	PUNCT
inlawrev-3369	642	3	code	code	PROPN
inlawrev-3369	642	4	tit	tit	PROPN
inlawrev-3369	642	5	.	.	PUNCT
inlawrev-3369	643	1	50	50	NUM
inlawrev-3369	643	2	,	,	PUNCT
inlawrev-3369	643	3	r.	r.	NOUN
inlawrev-3369	643	4	2.2	2.2	NUM
inlawrev-3369	643	5	-	-	SYM
inlawrev-3369	643	6	41	41	NUM
inlawrev-3369	643	7	0(a)(9	0(a)(9	NUM
inlawrev-3369	643	8	)	)	PUNCT
inlawrev-3369	643	9	(	(	PUNCT
inlawrev-3369	643	10	1	1	NUM
inlawrev-3369	643	11	996	996	NUM
inlawrev-3369	643	12	)	)	PUNCT
inlawrev-3369	643	13	)	)	PUNCT
inlawrev-3369	643	14	)	)	PUNCT
inlawrev-3369	643	15	.	.	PUNCT
inlawrev-3369	644	1	195	195	NUM
inlawrev-3369	644	2	.	.	NOUN
inlawrev-3369	644	3	672	672	NUM
inlawrev-3369	644	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	644	5	87	87	NUM
inlawrev-3369	644	6	(	(	PUNCT
inlawrev-3369	644	7	ind	ind	NOUN
inlawrev-3369	644	8	.	.	PUNCT
inlawrev-3369	644	9	tax	tax	PROPN
inlawrev-3369	645	1	ct	ct	PROPN
inlawrev-3369	645	2	.	.	PROPN
inlawrev-3369	645	3	1996	1996	NUM
inlawrev-3369	645	4	)	)	PUNCT
inlawrev-3369	645	5	.	.	PUNCT
inlawrev-3369	646	1	1	1	NUM
inlawrev-3369	646	2	96	96	NUM
inlawrev-3369	646	3	.	.	PUNCT
inlawrev-3369	647	1	talesnick	talesnick	NOUN
inlawrev-3369	647	2	,	,	PUNCT
inlawrev-3369	647	3	693	693	NUM
inlawrev-3369	647	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	647	5	at	at	ADP
inlawrev-3369	647	6	660	660	NUM
inlawrev-3369	647	7	.	.	PUNCT
inlawrev-3369	647	8	197	197	NUM
inlawrev-3369	647	9	.	.	PUNCT
inlawrev-3369	648	1	i	i	PRON
inlawrev-3369	648	2	d	d	PROPN
inlawrev-3369	648	3	at	at	ADP
inlawrev-3369	648	4	661	661	NUM
inlawrev-3369	648	5	(	(	PUNCT
inlawrev-3369	648	6	citing	cite	VERB
inlawrev-3369	648	7	ind	ind	NOUN
inlawrev-3369	648	8	.	.	PUNCT
inlawrev-3369	649	1	code	code	PROPN
inlawrev-3369	649	2	§	§	PROPN
inlawrev-3369	649	3	6	6	NUM
inlawrev-3369	649	4	-	-	PUNCT
inlawrev-3369	649	5	l.l-15	l.l-15	NUM
inlawrev-3369	649	6	-	-	PUNCT
inlawrev-3369	649	7	4(a	4(a	NUM
inlawrev-3369	649	8	)	)	PUNCT
inlawrev-3369	649	9	(	(	PUNCT
inlawrev-3369	649	10	1998	1998	NUM
inlawrev-3369	649	11	)	)	PUNCT
inlawrev-3369	649	12	)	)	PUNCT
inlawrev-3369	649	13	.	.	PUNCT
inlawrev-3369	650	1	198	198	NUM
inlawrev-3369	650	2	.	.	PUNCT
inlawrev-3369	651	1	i	i	PRON
inlawrev-3369	651	2	d	d	PROPN
inlawrev-3369	651	3	199	199	NUM
inlawrev-3369	651	4	.	.	PUNCT
inlawrev-3369	652	1	mat	mat	NOUN
inlawrev-3369	652	2	662	662	NUM
inlawrev-3369	652	3	.	.	PUNCT
inlawrev-3369	653	1	200	200	NUM
inlawrev-3369	653	2	.	.	PUNCT
inlawrev-3369	654	1	i	i	PRON
inlawrev-3369	654	2	d	d	PROPN
inlawrev-3369	654	3	201	201	NUM
inlawrev-3369	654	4	.	.	PUNCT
inlawrev-3369	655	1	694	694	NUM
inlawrev-3369	655	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	655	3	794	794	NUM
inlawrev-3369	655	4	(	(	PUNCT
inlawrev-3369	655	5	ind	ind	NOUN
inlawrev-3369	655	6	.	.	PUNCT
inlawrev-3369	656	1	tax	tax	PROPN
inlawrev-3369	656	2	ct	ct	PROPN
inlawrev-3369	656	3	.	.	PROPN
inlawrev-3369	656	4	1998	1998	NUM
inlawrev-3369	656	5	)	)	PUNCT
inlawrev-3369	656	6	.	.	PUNCT
inlawrev-3369	657	1	1999	1999	NUM
inlawrev-3369	657	2	]	]	PUNCT
inlawrev-3369	657	3	taxation	taxation	NOUN
inlawrev-3369	657	4	1021	1021	NUM
inlawrev-3369	657	5	pool	pool	NOUN
inlawrev-3369	657	6	with	with	ADP
inlawrev-3369	657	7	an	an	DET
inlawrev-3369	657	8	area	area	NOUN
inlawrev-3369	657	9	of	of	ADP
inlawrev-3369	657	10	27	27	NUM
inlawrev-3369	657	11	1	1	NUM
inlawrev-3369	657	12	7	7	NUM
inlawrev-3369	657	13	square	square	ADJ
inlawrev-3369	657	14	feet.^	feet.^	NOUN
inlawrev-3369	657	15	°	°	NOUN
inlawrev-3369	657	16	^	^	PUNCT
inlawrev-3369	657	17	the	the	DET
inlawrev-3369	657	18	home	home	NOUN
inlawrev-3369	657	19	contained	contain	VERB
inlawrev-3369	657	20	many	many	ADJ
inlawrev-3369	657	21	amenities	amenity	NOUN
inlawrev-3369	657	22	including	include	VERB
inlawrev-3369	657	23	cherry	cherry	NOUN
inlawrev-3369	657	24	wood	wood	NOUN
inlawrev-3369	657	25	cabinets	cabinet	NOUN
inlawrev-3369	657	26	,	,	PUNCT
inlawrev-3369	657	27	vaulted	vaulted	ADJ
inlawrev-3369	657	28	ceilings	ceiling	NOUN
inlawrev-3369	657	29	,	,	PUNCT
inlawrev-3369	657	30	unusually	unusually	ADV
inlawrev-3369	657	31	large	large	ADJ
inlawrev-3369	657	32	water	water	NOUN
inlawrev-3369	657	33	and	and	CCONJ
inlawrev-3369	657	34	gas	gas	NOUN
inlawrev-3369	657	35	supply	supply	NOUN
inlawrev-3369	657	36	lines	line	NOUN
inlawrev-3369	657	37	,	,	PUNCT
inlawrev-3369	657	38	and	and	CCONJ
inlawrev-3369	657	39	more	more	ADJ
inlawrev-3369	657	40	than	than	ADP
inlawrev-3369	657	41	twenty	twenty	NUM
inlawrev-3369	657	42	windows	window	NOUN
inlawrev-3369	657	43	on	on	ADP
inlawrev-3369	657	44	the	the	DET
inlawrev-3369	657	45	front	front	NOUN
inlawrev-3369	657	46	of	of	ADP
inlawrev-3369	657	47	the	the	DET
inlawrev-3369	657	48	home?	home?	NOUN
inlawrev-3369	657	49	°	°	PROPN
inlawrev-3369	657	50	^	^	PUNCT
inlawrev-3369	657	51	the	the	DET
inlawrev-3369	657	52	home	home	NOUN
inlawrev-3369	657	53	was	be	AUX
inlawrev-3369	657	54	given	give	VERB
inlawrev-3369	657	55	an	an	DET
inlawrev-3369	657	56	"	"	PUNCT
inlawrev-3369	657	57	a	a	DET
inlawrev-3369	657	58	+	+	NUM
inlawrev-3369	657	59	10	10	NUM
inlawrev-3369	657	60	"	"	PUNCT
inlawrev-3369	657	61	grade	grade	NOUN
inlawrev-3369	657	62	by	by	ADP
inlawrev-3369	657	63	the	the	DET
inlawrev-3369	657	64	county	county	NOUN
inlawrev-3369	657	65	assessor.^^'^	assessor.^^'^	PROPN
inlawrev-3369	657	66	the	the	DET
inlawrev-3369	657	67	garcias	garcia	NOUN
inlawrev-3369	657	68	unsuccessfully	unsuccessfully	ADV
inlawrev-3369	657	69	petitioned	petition	VERB
inlawrev-3369	657	70	the	the	DET
inlawrev-3369	657	71	cbor	cbor	NOUN
inlawrev-3369	657	72	for	for	ADP
inlawrev-3369	657	73	review	review	NOUN
inlawrev-3369	657	74	of	of	ADP
inlawrev-3369	657	75	the	the	DET
inlawrev-3369	657	76	assessment	assessment	NOUN
inlawrev-3369	657	77	.	.	PUNCT
inlawrev-3369	658	1	the	the	DET
inlawrev-3369	658	2	garcias	garcia	NOUN
inlawrev-3369	658	3	then	then	ADV
inlawrev-3369	658	4	petitioned	petition	VERB
inlawrev-3369	658	5	the	the	DET
inlawrev-3369	658	6	isbtc	isbtc	NOUN
inlawrev-3369	658	7	to	to	PART
inlawrev-3369	658	8	review	review	VERB
inlawrev-3369	658	9	the	the	DET
inlawrev-3369	658	10	assessment	assessment	NOUN
inlawrev-3369	658	11	.	.	PUNCT
inlawrev-3369	659	1	the	the	DET
inlawrev-3369	659	2	isbtc	isbtc	NOUN
inlawrev-3369	659	3	reduced	reduce	VERB
inlawrev-3369	659	4	the	the	DET
inlawrev-3369	659	5	grade	grade	NOUN
inlawrev-3369	659	6	to	to	ADP
inlawrev-3369	659	7	"	"	PUNCT
inlawrev-3369	659	8	a	a	DET
inlawrev-3369	659	9	+	+	NOUN
inlawrev-3369	659	10	4	4	NUM
inlawrev-3369	659	11	.	.	PUNCT
inlawrev-3369	659	12	"	"	PUNCT
inlawrev-3369	659	13	still	still	ADV
inlawrev-3369	659	14	unsatisfied	unsatisfied	ADJ
inlawrev-3369	659	15	with	with	ADP
inlawrev-3369	659	16	the	the	DET
inlawrev-3369	659	17	result	result	NOUN
inlawrev-3369	659	18	,	,	PUNCT
inlawrev-3369	659	19	the	the	DET
inlawrev-3369	659	20	garcias	garcia	NOUN
inlawrev-3369	659	21	brought	bring	VERB
inlawrev-3369	659	22	suit	suit	NOUN
inlawrev-3369	659	23	alleging	allege	VERB
inlawrev-3369	659	24	that	that	SCONJ
inlawrev-3369	659	25	it	it	PRON
inlawrev-3369	659	26	was	be	AUX
inlawrev-3369	659	27	error	error	NOUN
inlawrev-3369	659	28	to	to	PART
inlawrev-3369	659	29	use	use	VERB
inlawrev-3369	659	30	an	an	DET
inlawrev-3369	659	31	"	"	PUNCT
inlawrev-3369	659	32	a	a	DET
inlawrev-3369	659	33	+	+	NUM
inlawrev-3369	659	34	4	4	NUM
inlawrev-3369	659	35	"	"	PUNCT
inlawrev-3369	659	36	grade	grade	NOUN
inlawrev-3369	659	37	factor	factor	NOUN
inlawrev-3369	659	38	for	for	ADP
inlawrev-3369	659	39	their	their	PRON
inlawrev-3369	659	40	home	home	NOUN
inlawrev-3369	659	41	and	and	CCONJ
inlawrev-3369	659	42	swimming	swimming	NOUN
inlawrev-3369	659	43	pool	pool	NOUN
inlawrev-3369	659	44	enclosure	enclosure	NOUN
inlawrev-3369	659	45	.	.	PUNCT
inlawrev-3369	660	1	^	^	PUNCT
inlawrev-3369	660	2	°	°	PROPN
inlawrev-3369	660	3	^	^	PUNCT
inlawrev-3369	660	4	indiana	indiana	PROPN
inlawrev-3369	660	5	assesses	assess	VERB
inlawrev-3369	660	6	property	property	NOUN
inlawrev-3369	660	7	according	accord	VERB
inlawrev-3369	660	8	to	to	ADP
inlawrev-3369	660	9	its	its	PRON
inlawrev-3369	660	10	true	true	ADJ
inlawrev-3369	660	11	tax	tax	NOUN
inlawrev-3369	660	12	value.^^	value.^^	PUNCT
inlawrev-3369	661	1	"	"	PUNCT
inlawrev-3369	661	2	the	the	PRON
inlawrev-3369	661	3	[	[	X
inlawrev-3369	661	4	t]rue	t]rue	X
inlawrev-3369	661	5	[	[	X
inlawrev-3369	661	6	t]ax	t]ax	X
inlawrev-3369	661	7	[	[	X
inlawrev-3369	661	8	v]alue	v]alue	NOUN
inlawrev-3369	661	9	of	of	ADP
inlawrev-3369	661	10	a	a	DET
inlawrev-3369	661	11	residential	residential	ADJ
inlawrev-3369	661	12	improvement	improvement	NOUN
inlawrev-3369	661	13	is	be	AUX
inlawrev-3369	661	14	calculated	calculate	VERB
inlawrev-3369	661	15	by	by	ADP
inlawrev-3369	661	16	determining	determine	VERB
inlawrev-3369	661	17	the	the	DET
inlawrev-3369	661	18	whole	whole	ADJ
inlawrev-3369	661	19	dollar	dollar	NOUN
inlawrev-3369	661	20	cost	cost	NOUN
inlawrev-3369	661	21	of	of	ADP
inlawrev-3369	661	22	reproducing	reproduce	VERB
inlawrev-3369	661	23	the	the	DET
inlawrev-3369	661	24	improvement	improvement	NOUN
inlawrev-3369	661	25	as	as	SCONJ
inlawrev-3369	661	26	determined	determine	VERB
inlawrev-3369	661	27	under	under	ADP
inlawrev-3369	661	28	the	the	DET
inlawrev-3369	661	29	rules	rule	NOUN
inlawrev-3369	661	30	and	and	CCONJ
inlawrev-3369	661	31	regulations	regulation	NOUN
inlawrev-3369	661	32	of	of	ADP
inlawrev-3369	661	33	the	the	DET
inlawrev-3369	661	34	[	[	X
inlawrev-3369	661	35	isbtc]."^^^	isbtc]."^^^	NOUN
inlawrev-3369	661	36	assessors	assessor	NOUN
inlawrev-3369	661	37	use	use	VERB
inlawrev-3369	661	38	cost	cost	NOUN
inlawrev-3369	661	39	schedules	schedule	NOUN
inlawrev-3369	661	40	to	to	PART
inlawrev-3369	661	41	determine	determine	VERB
inlawrev-3369	661	42	the	the	DET
inlawrev-3369	661	43	base	base	NOUN
inlawrev-3369	661	44	cost	cost	NOUN
inlawrev-3369	661	45	of	of	ADP
inlawrev-3369	661	46	reproducing	reproduce	VERB
inlawrev-3369	661	47	a	a	DET
inlawrev-3369	661	48	dwelling	dwelling	NOUN
inlawrev-3369	661	49	.	.	PUNCT
inlawrev-3369	662	1	grade	grade	NOUN
inlawrev-3369	662	2	factors	factor	NOUN
inlawrev-3369	662	3	ranging	range	VERB
inlawrev-3369	662	4	from	from	ADP
inlawrev-3369	662	5	"	"	PUNCT
inlawrev-3369	662	6	a	a	PRON
inlawrev-3369	662	7	"	"	PUNCT
inlawrev-3369	662	8	to	to	ADP
inlawrev-3369	662	9	"	"	PUNCT
inlawrev-3369	662	10	e	e	NOUN
inlawrev-3369	662	11	"	"	PUNCT
inlawrev-3369	662	12	are	be	AUX
inlawrev-3369	662	13	then	then	ADV
inlawrev-3369	662	14	used	use	VERB
inlawrev-3369	662	15	to	to	PART
inlawrev-3369	662	16	differentiate	differentiate	VERB
inlawrev-3369	662	17	among	among	ADP
inlawrev-3369	662	18	the	the	DET
inlawrev-3369	662	19	quality	quality	NOUN
inlawrev-3369	662	20	of	of	ADP
inlawrev-3369	662	21	homes.^	homes.^	NOUN
inlawrev-3369	662	22	°	°	NOUN
inlawrev-3369	662	23	^	^	PUNCT
inlawrev-3369	662	24	the	the	DET
inlawrev-3369	662	25	grade	grade	NOUN
inlawrev-3369	662	26	factor	factor	NOUN
inlawrev-3369	662	27	determination	determination	NOUN
inlawrev-3369	662	28	is	be	AUX
inlawrev-3369	662	29	a	a	DET
inlawrev-3369	662	30	subjective	subjective	ADJ
inlawrev-3369	662	31	decision	decision	NOUN
inlawrev-3369	662	32	made	make	VERB
inlawrev-3369	662	33	by	by	ADP
inlawrev-3369	662	34	the	the	DET
inlawrev-3369	662	35	assessor	assessor	NOUN
inlawrev-3369	662	36	.	.	PUNCT
inlawrev-3369	663	1	however	however	ADV
inlawrev-3369	663	2	,	,	PUNCT
inlawrev-3369	663	3	isbtc	isbtc	VERB
inlawrev-3369	663	4	regulations	regulation	NOUN
inlawrev-3369	663	5	define	define	VERB
inlawrev-3369	663	6	different	different	ADJ
inlawrev-3369	663	7	characteristics	characteristic	NOUN
inlawrev-3369	663	8	to	to	ADP
inlawrev-3369	663	9	aid	aid	NOUN
inlawrev-3369	663	10	assessors	assessor	NOUN
inlawrev-3369	663	11	in	in	ADP
inlawrev-3369	663	12	differentiating	differentiate	VERB
inlawrev-3369	663	13	among	among	ADP
inlawrev-3369	663	14	the	the	DET
inlawrev-3369	663	15	grades	grade	NOUN
inlawrev-3369	663	16	.	.	PUNCT
inlawrev-3369	664	1	for	for	ADP
inlawrev-3369	664	2	example	example	NOUN
inlawrev-3369	664	3	,	,	PUNCT
inlawrev-3369	664	4	"	"	PUNCT
inlawrev-3369	664	5	a	a	DET
inlawrev-3369	664	6	"	"	PUNCT
inlawrev-3369	664	7	grade	grade	NOUN
inlawrev-3369	664	8	dwellings	dwelling	NOUN
inlawrev-3369	664	9	are	be	AUX
inlawrev-3369	664	10	those	those	PRON
inlawrev-3369	664	11	having	have	VERB
inlawrev-3369	664	12	"	"	PUNCT
inlawrev-3369	664	13	outstanding	outstanding	ADJ
inlawrev-3369	664	14	architectural	architectural	ADJ
inlawrev-3369	664	15	style	style	NOUN
inlawrev-3369	664	16	and	and	CCONJ
inlawrev-3369	664	17	design	design	NOUN
inlawrev-3369	664	18	and	and	CCONJ
inlawrev-3369	664	19	...	...	PUNCT
inlawrev-3369	664	20	are	be	AUX
inlawrev-3369	664	21	constructed	construct	VERB
inlawrev-3369	664	22	with	with	ADP
inlawrev-3369	664	23	the	the	DET
inlawrev-3369	664	24	finest	fine	ADJ
inlawrev-3369	664	25	quality	quality	NOUN
inlawrev-3369	664	26	materials	material	NOUN
inlawrev-3369	664	27	and	and	CCONJ
inlawrev-3369	664	28	workmanship	workmanship	NOUN
inlawrev-3369	664	29	throughout	throughout	ADP
inlawrev-3369	664	30	.	.	PUNCT
inlawrev-3369	664	31	"*^^^	"*^^^	PUNCT
inlawrev-3369	665	1	"	"	PUNCT
inlawrev-3369	665	2	a	a	DET
inlawrev-3369	665	3	"	"	PUNCT
inlawrev-3369	665	4	grade	grade	NOUN
inlawrev-3369	665	5	dwellings	dwelling	NOUN
inlawrev-3369	665	6	are	be	AUX
inlawrev-3369	665	7	given	give	VERB
inlawrev-3369	665	8	a	a	DET
inlawrev-3369	665	9	grade	grade	NOUN
inlawrev-3369	665	10	factor	factor	NOUN
inlawrev-3369	665	11	of	of	ADP
inlawrev-3369	665	12	160	160	NUM
inlawrev-3369	665	13	%	%	NOUN
inlawrev-3369	665	14	;	;	PUNCT
inlawrev-3369	665	15	"	"	PUNCT
inlawrev-3369	665	16	b	b	X
inlawrev-3369	665	17	"	"	PUNCT
inlawrev-3369	665	18	grade	grade	NOUN
inlawrev-3369	665	19	dwellings	dwelling	NOUN
inlawrev-3369	665	20	are	be	AUX
inlawrev-3369	665	21	given	give	VERB
inlawrev-3369	665	22	a	a	DET
inlawrev-3369	665	23	grade	grade	NOUN
inlawrev-3369	665	24	factor	factor	NOUN
inlawrev-3369	665	25	of	of	ADP
inlawrev-3369	665	26	120	120	NUM
inlawrev-3369	665	27	%	%	NOUN
inlawrev-3369	665	28	;	;	PUNCT
inlawrev-3369	665	29	"	"	PUNCT
inlawrev-3369	665	30	c	c	X
inlawrev-3369	665	31	"	"	PUNCT
inlawrev-3369	665	32	grade	grade	NOUN
inlawrev-3369	665	33	dwellings	dwelling	NOUN
inlawrev-3369	665	34	are	be	AUX
inlawrev-3369	665	35	given	give	VERB
inlawrev-3369	665	36	a	a	DET
inlawrev-3369	665	37	grade	grade	NOUN
inlawrev-3369	665	38	factor	factor	NOUN
inlawrev-3369	665	39	of	of	ADP
inlawrev-3369	665	40	100	100	NUM
inlawrev-3369	665	41	%	%	NOUN
inlawrev-3369	665	42	;	;	PUNCT
inlawrev-3369	665	43	"	"	PUNCT
inlawrev-3369	665	44	d	d	NOUN
inlawrev-3369	665	45	"	"	PUNCT
inlawrev-3369	665	46	grade	grade	NOUN
inlawrev-3369	665	47	dwellings	dwelling	NOUN
inlawrev-3369	665	48	are	be	AUX
inlawrev-3369	665	49	given	give	VERB
inlawrev-3369	665	50	a	a	DET
inlawrev-3369	665	51	grade	grade	NOUN
inlawrev-3369	665	52	factor	factor	NOUN
inlawrev-3369	665	53	of	of	ADP
inlawrev-3369	665	54	80	80	NUM
inlawrev-3369	665	55	%	%	NOUN
inlawrev-3369	665	56	;	;	PUNCT
inlawrev-3369	665	57	and	and	CCONJ
inlawrev-3369	665	58	,	,	PUNCT
inlawrev-3369	665	59	"	"	PUNCT
inlawrev-3369	665	60	e	e	NOUN
inlawrev-3369	665	61	"	"	PUNCT
inlawrev-3369	665	62	grade	grade	NOUN
inlawrev-3369	665	63	dwellings	dwelling	NOUN
inlawrev-3369	665	64	are	be	AUX
inlawrev-3369	665	65	given	give	VERB
inlawrev-3369	665	66	a	a	DET
inlawrev-3369	665	67	grade	grade	NOUN
inlawrev-3369	665	68	factor	factor	NOUN
inlawrev-3369	665	69	of60%.^	of60%.^	ADV
inlawrev-3369	665	70	'	'	NUM
inlawrev-3369	665	71	°	°	NOUN
inlawrev-3369	666	1	the	the	DET
inlawrev-3369	666	2	isbtc	isbtc	NOUN
inlawrev-3369	666	3	also	also	ADV
inlawrev-3369	666	4	recognized	recognize	VERB
inlawrev-3369	666	5	that	that	SCONJ
inlawrev-3369	666	6	sometimes	sometimes	ADV
inlawrev-3369	666	7	dwellings	dwelling	NOUN
inlawrev-3369	666	8	fall	fall	VERB
inlawrev-3369	666	9	somewhere	somewhere	ADV
inlawrev-3369	666	10	between	between	ADP
inlawrev-3369	666	11	the	the	DET
inlawrev-3369	666	12	grade	grade	NOUN
inlawrev-3369	666	13	factors	factor	NOUN
inlawrev-3369	666	14	;	;	PUNCT
inlawrev-3369	666	15	therefore	therefore	ADV
inlawrev-3369	666	16	,	,	PUNCT
inlawrev-3369	666	17	this	this	PRON
inlawrev-3369	666	18	must	must	AUX
inlawrev-3369	666	19	be	be	AUX
inlawrev-3369	666	20	taken	take	VERB
inlawrev-3369	666	21	into	into	ADP
inlawrev-3369	666	22	account.^^^	account.^^^	PROPN
inlawrev-3369	666	23	all	all	DET
inlawrev-3369	666	24	grade	grade	NOUN
inlawrev-3369	666	25	factors	factor	NOUN
inlawrev-3369	666	26	between	between	ADP
inlawrev-3369	666	27	"	"	PUNCT
inlawrev-3369	666	28	a	a	PRON
inlawrev-3369	666	29	"	"	PUNCT
inlawrev-3369	666	30	and	and	CCONJ
inlawrev-3369	666	31	"	"	PUNCT
inlawrev-3369	666	32	e	e	NOUN
inlawrev-3369	666	33	"	"	PUNCT
inlawrev-3369	666	34	can	can	AUX
inlawrev-3369	666	35	be	be	AUX
inlawrev-3369	666	36	given	give	VERB
inlawrev-3369	666	37	an	an	DET
inlawrev-3369	666	38	indication	indication	NOUN
inlawrev-3369	666	39	of	of	ADP
inlawrev-3369	666	40	plus	plus	CCONJ
inlawrev-3369	666	41	or	or	CCONJ
inlawrev-3369	666	42	minus	minus	NUM
inlawrev-3369	666	43	two	two	NUM
inlawrev-3369	666	44	,	,	PUNCT
inlawrev-3369	666	45	or	or	CCONJ
inlawrev-3369	666	46	plus	plus	CCONJ
inlawrev-3369	666	47	or	or	CCONJ
inlawrev-3369	666	48	minus	minus	ADP
inlawrev-3369	666	49	one	one	NUM
inlawrev-3369	666	50	.	.	PUNCT
inlawrev-3369	667	1	this	this	PRON
inlawrev-3369	667	2	indicates	indicate	VERB
inlawrev-3369	667	3	that	that	SCONJ
inlawrev-3369	667	4	a	a	DET
inlawrev-3369	667	5	grade	grade	NOUN
inlawrev-3369	667	6	falls	fall	VERB
inlawrev-3369	667	7	somewhere	somewhere	ADV
inlawrev-3369	667	8	between	between	ADP
inlawrev-3369	667	9	one	one	NUM
inlawrev-3369	667	10	oftwo	oftwo	ADJ
inlawrev-3369	667	11	grade	grade	NOUN
inlawrev-3369	667	12	letters	letter	NOUN
inlawrev-3369	667	13	.	.	PUNCT
inlawrev-3369	668	1	also	also	ADV
inlawrev-3369	668	2	,	,	PUNCT
inlawrev-3369	668	3	grades	grade	NOUN
inlawrev-3369	668	4	falling	fall	VERB
inlawrev-3369	668	5	below	below	ADP
inlawrev-3369	668	6	"	"	PUNCT
inlawrev-3369	668	7	e	e	NOUN
inlawrev-3369	668	8	"	"	PUNCT
inlawrev-3369	668	9	can	can	AUX
inlawrev-3369	668	10	202	202	NUM
inlawrev-3369	668	11	.	.	PUNCT
inlawrev-3369	669	1	see	see	VERB
inlawrev-3369	669	2	i	i	PRON
inlawrev-3369	669	3	d.	d.	PROPN
inlawrev-3369	669	4	at	at	ADP
inlawrev-3369	669	5	795	795	NUM
inlawrev-3369	669	6	.	.	PUNCT
inlawrev-3369	670	1	203	203	NUM
inlawrev-3369	670	2	.	.	PUNCT
inlawrev-3369	671	1	see	see	VERB
inlawrev-3369	671	2	i	i	PRON
inlawrev-3369	671	3	d.	d.	PROPN
inlawrev-3369	671	4	204	204	NUM
inlawrev-3369	671	5	.	.	PUNCT
inlawrev-3369	672	1	see	see	VERB
inlawrev-3369	672	2	i	i	PRON
inlawrev-3369	672	3	d.	d.	PROPN
inlawrev-3369	672	4	(	(	PUNCT
inlawrev-3369	672	5	citing	cite	VERB
inlawrev-3369	672	6	ind	ind	NOUN
inlawrev-3369	672	7	.	.	PUNCT
inlawrev-3369	673	1	admin	admin	PROPN
inlawrev-3369	673	2	.	.	PUNCT
inlawrev-3369	673	3	code	code	PROPN
inlawrev-3369	673	4	tit	tit	PROPN
inlawrev-3369	673	5	.	.	PUNCT
inlawrev-3369	674	1	50	50	NUM
inlawrev-3369	674	2	,	,	PUNCT
inlawrev-3369	674	3	r.	r.	PROPN
inlawrev-3369	674	4	2	2	NUM
inlawrev-3369	674	5	.	.	NOUN
inlawrev-3369	674	6	1	1	NUM
inlawrev-3369	674	7	-	-	SYM
inlawrev-3369	674	8	3	3	NUM
inlawrev-3369	674	9	-	-	SYM
inlawrev-3369	674	10	2	2	NUM
inlawrev-3369	674	11	(	(	PUNCT
inlawrev-3369	674	12	1992	1992	NUM
inlawrev-3369	674	13	)	)	PUNCT
inlawrev-3369	674	14	(	(	PUNCT
inlawrev-3369	674	15	recodified	recodifie	VERB
inlawrev-3369	674	16	at	at	ADP
inlawrev-3369	674	17	ind	ind	PROPN
inlawrev-3369	674	18	.	.	PUNCT
inlawrev-3369	675	1	admin	admin	PROPN
inlawrev-3369	675	2	.	.	PUNCT
inlawrev-3369	675	3	code	code	PROPN
inlawrev-3369	675	4	tit	tit	PROPN
inlawrev-3369	675	5	.	.	PUNCT
inlawrev-3369	676	1	50	50	NUM
inlawrev-3369	676	2	,	,	PUNCT
inlawrev-3369	676	3	r.	r.	NOUN
inlawrev-3369	676	4	2.1	2.1	NUM
inlawrev-3369	676	5	-	-	SYM
inlawrev-3369	676	6	3	3	NUM
inlawrev-3369	676	7	-	-	SYM
inlawrev-3369	676	8	2	2	NUM
inlawrev-3369	676	9	(	(	PUNCT
inlawrev-3369	676	10	1996	1996	NUM
inlawrev-3369	676	11	)	)	PUNCT
inlawrev-3369	676	12	)	)	PUNCT
inlawrev-3369	676	13	)	)	PUNCT
inlawrev-3369	676	14	.	.	PUNCT
inlawrev-3369	677	1	205	205	NUM
inlawrev-3369	677	2	.	.	PUNCT
inlawrev-3369	678	1	i	i	PRON
inlawrev-3369	678	2	d	d	PROPN
inlawrev-3369	678	3	at	at	ADP
inlawrev-3369	678	4	796	796	NUM
inlawrev-3369	678	5	.	.	PUNCT
inlawrev-3369	678	6	206	206	NUM
inlawrev-3369	678	7	.	.	PUNCT
inlawrev-3369	679	1	i	i	PRON
inlawrev-3369	679	2	d	d	PROPN
inlawrev-3369	679	3	(	(	PUNCT
inlawrev-3369	679	4	citing	cite	VERB
inlawrev-3369	679	5	ind	ind	NOUN
inlawrev-3369	679	6	.	.	PUNCT
inlawrev-3369	680	1	code	code	PROPN
inlawrev-3369	680	2	§	§	PROPN
inlawrev-3369	680	3	6	6	NUM
inlawrev-3369	680	4	-	-	SYM
inlawrev-3369	680	5	1.1	1.1	NUM
inlawrev-3369	680	6	-	-	PUNCT
inlawrev-3369	680	7	31	31	NUM
inlawrev-3369	680	8	-	-	SYM
inlawrev-3369	680	9	6	6	NUM
inlawrev-3369	680	10	(	(	PUNCT
inlawrev-3369	680	11	1998	1998	NUM
inlawrev-3369	680	12	)	)	PUNCT
inlawrev-3369	680	13	)	)	PUNCT
inlawrev-3369	680	14	.	.	PUNCT
inlawrev-3369	681	1	207	207	NUM
inlawrev-3369	681	2	.	.	PUNCT
inlawrev-3369	682	1	see	see	VERB
inlawrev-3369	682	2	i	i	PRON
inlawrev-3369	682	3	d	d	PROPN
inlawrev-3369	682	4	(	(	PUNCT
inlawrev-3369	682	5	citing	cite	VERB
inlawrev-3369	682	6	ind	ind	NOUN
inlawrev-3369	682	7	.	.	PUNCT
inlawrev-3369	683	1	admin	admin	PROPN
inlawrev-3369	683	2	.	.	PUNCT
inlawrev-3369	683	3	code	code	PROPN
inlawrev-3369	683	4	tit	tit	PROPN
inlawrev-3369	683	5	.	.	PUNCT
inlawrev-3369	684	1	50	50	NUM
inlawrev-3369	684	2	,	,	PUNCT
inlawrev-3369	684	3	rs	rs	NOUN
inlawrev-3369	684	4	.	.	PUNCT
inlawrev-3369	685	1	2.2	2.2	NUM
inlawrev-3369	685	2	-	-	SYM
inlawrev-3369	685	3	7	7	NUM
inlawrev-3369	685	4	-	-	SYM
inlawrev-3369	685	5	7	7	NUM
inlawrev-3369	685	6	.	.	NOUN
inlawrev-3369	685	7	1	1	NUM
inlawrev-3369	685	8	,	,	PUNCT
inlawrev-3369	685	9	2.2	2.2	NUM
inlawrev-3369	685	10	-	-	SYM
inlawrev-3369	685	11	7	7	NUM
inlawrev-3369	685	12	-	-	SYM
inlawrev-3369	685	13	9	9	NUM
inlawrev-3369	685	14	,	,	PUNCT
inlawrev-3369	685	15	2.2	2.2	NUM
inlawrev-3369	685	16	-	-	SYM
inlawrev-3369	685	17	2	2	NUM
inlawrev-3369	685	18	-	-	PUNCT
inlawrev-3369	685	19	l(c	l(c	NOUN
inlawrev-3369	685	20	)	)	PUNCT
inlawrev-3369	685	21	(	(	PUNCT
inlawrev-3369	685	22	1996	1996	NUM
inlawrev-3369	685	23	)	)	PUNCT
inlawrev-3369	685	24	)	)	PUNCT
inlawrev-3369	685	25	.	.	PUNCT
inlawrev-3369	686	1	208	208	NUM
inlawrev-3369	686	2	.	.	PUNCT
inlawrev-3369	687	1	see	see	VERB
inlawrev-3369	687	2	i	i	PRON
inlawrev-3369	687	3	d.	d.	PROPN
inlawrev-3369	687	4	(	(	PUNCT
inlawrev-3369	687	5	citing	cite	VERB
inlawrev-3369	687	6	ind	ind	NOUN
inlawrev-3369	687	7	.	.	PUNCT
inlawrev-3369	688	1	admin	admin	PROPN
inlawrev-3369	688	2	.	.	PUNCT
inlawrev-3369	688	3	code	code	PROPN
inlawrev-3369	688	4	tit	tit	PROPN
inlawrev-3369	688	5	.	.	PUNCT
inlawrev-3369	689	1	50	50	NUM
inlawrev-3369	689	2	,	,	PUNCT
inlawrev-3369	689	3	r.	r.	PROPN
inlawrev-3369	689	4	2	2	NUM
inlawrev-3369	689	5	.	.	NOUN
inlawrev-3369	689	6	1	1	NUM
inlawrev-3369	689	7	-	-	SYM
inlawrev-3369	689	8	3	3	NUM
inlawrev-3369	689	9	-	-	SYM
inlawrev-3369	689	10	2	2	NUM
inlawrev-3369	689	11	(	(	PUNCT
inlawrev-3369	689	12	1992	1992	NUM
inlawrev-3369	689	13	)	)	PUNCT
inlawrev-3369	689	14	(	(	PUNCT
inlawrev-3369	689	15	recodified	recodifie	VERB
inlawrev-3369	689	16	at	at	ADP
inlawrev-3369	689	17	ind	ind	PROPN
inlawrev-3369	689	18	.	.	PUNCT
inlawrev-3369	690	1	admin	admin	PROPN
inlawrev-3369	690	2	.	.	PUNCT
inlawrev-3369	690	3	code	code	PROPN
inlawrev-3369	690	4	tit	tit	PROPN
inlawrev-3369	690	5	.	.	PUNCT
inlawrev-3369	691	1	50	50	NUM
inlawrev-3369	691	2	,	,	PUNCT
inlawrev-3369	691	3	r.	r.	NOUN
inlawrev-3369	691	4	2.2	2.2	NUM
inlawrev-3369	691	5	-	-	SYM
inlawrev-3369	691	6	7	7	NUM
inlawrev-3369	691	7	-	-	NUM
inlawrev-3369	691	8	6(e	6(e	NUM
inlawrev-3369	691	9	)	)	PUNCT
inlawrev-3369	691	10	(	(	PUNCT
inlawrev-3369	691	11	1	1	NUM
inlawrev-3369	691	12	996	996	NUM
inlawrev-3369	691	13	)	)	PUNCT
inlawrev-3369	691	14	)	)	PUNCT
inlawrev-3369	691	15	.	.	PUNCT
inlawrev-3369	692	1	209	209	NUM
inlawrev-3369	692	2	.	.	PUNCT
inlawrev-3369	693	1	i	i	PRON
inlawrev-3369	693	2	d.	d.	PROPN
inlawrev-3369	693	3	(	(	PUNCT
inlawrev-3369	693	4	quoting	quote	VERB
inlawrev-3369	693	5	ind	ind	PROPN
inlawrev-3369	693	6	.	.	PUNCT
inlawrev-3369	694	1	admin	admin	PROPN
inlawrev-3369	694	2	.	.	PUNCT
inlawrev-3369	695	1	code	code	PROPN
inlawrev-3369	695	2	tit	tit	PROPN
inlawrev-3369	695	3	.	.	PUNCT
inlawrev-3369	696	1	50	50	NUM
inlawrev-3369	696	2	,	,	PUNCT
inlawrev-3369	696	3	r.	r.	PROPN
inlawrev-3369	696	4	2	2	NUM
inlawrev-3369	696	5	.	.	NOUN
inlawrev-3369	696	6	1	1	NUM
inlawrev-3369	696	7	-3	-3	NOUN
inlawrev-3369	696	8	-	-	SYM
inlawrev-3369	696	9	2	2	NUM
inlawrev-3369	696	10	(	(	PUNCT
inlawrev-3369	696	11	1	1	NUM
inlawrev-3369	696	12	992	992	NUM
inlawrev-3369	696	13	)	)	PUNCT
inlawrev-3369	696	14	(	(	PUNCT
inlawrev-3369	696	15	recodified	recodifie	VERB
inlawrev-3369	696	16	at	at	ADP
inlawrev-3369	696	17	ind	ind	PROPN
inlawrev-3369	696	18	.	.	PUNCT
inlawrev-3369	697	1	admin	admin	PROPN
inlawrev-3369	697	2	.	.	PUNCT
inlawrev-3369	697	3	code	code	PROPN
inlawrev-3369	697	4	tit	tit	PROPN
inlawrev-3369	697	5	.	.	PUNCT
inlawrev-3369	698	1	50	50	NUM
inlawrev-3369	698	2	,	,	PUNCT
inlawrev-3369	698	3	r.	r.	NOUN
inlawrev-3369	698	4	2.1	2.1	NUM
inlawrev-3369	698	5	-	-	SYM
inlawrev-3369	698	6	3	3	NUM
inlawrev-3369	698	7	-	-	SYM
inlawrev-3369	698	8	2	2	NUM
inlawrev-3369	698	9	(	(	PUNCT
inlawrev-3369	698	10	1996	1996	NUM
inlawrev-3369	698	11	)	)	PUNCT
inlawrev-3369	698	12	)	)	PUNCT
inlawrev-3369	698	13	)	)	PUNCT
inlawrev-3369	698	14	.	.	PUNCT
inlawrev-3369	699	1	"	"	PUNCT
inlawrev-3369	699	2	b	b	X
inlawrev-3369	699	3	"	"	PUNCT
inlawrev-3369	699	4	grade	grade	NOUN
inlawrev-3369	699	5	dwellings	dwelling	NOUN
inlawrev-3369	699	6	are	be	AUX
inlawrev-3369	699	7	"	"	PUNCT
inlawrev-3369	699	8	architecturally	architecturally	ADV
inlawrev-3369	699	9	attractive	attractive	ADJ
inlawrev-3369	699	10	dwellings	dwelling	NOUN
inlawrev-3369	699	11	with	with	ADP
inlawrev-3369	699	12	good	good	ADJ
inlawrev-3369	699	13	quality	quality	NOUN
inlawrev-3369	699	14	materials	material	NOUN
inlawrev-3369	699	15	and	and	CCONJ
inlawrev-3369	699	16	workmanship	workmanship	NOUN
inlawrev-3369	699	17	throughout	throughout	ADP
inlawrev-3369	699	18	.	.	PUNCT
inlawrev-3369	699	19	"	"	PUNCT
inlawrev-3369	700	1	i	i	PRON
inlawrev-3369	700	2	d.	d.	PROPN
inlawrev-3369	700	3	"	"	PUNCT
inlawrev-3369	700	4	c	c	X
inlawrev-3369	700	5	"	"	PUNCT
inlawrev-3369	700	6	are	be	AUX
inlawrev-3369	700	7	moderately	moderately	ADV
inlawrev-3369	700	8	attractive	attractive	ADJ
inlawrev-3369	700	9	with	with	ADP
inlawrev-3369	700	10	average	average	ADJ
inlawrev-3369	700	11	quality	quality	NOUN
inlawrev-3369	700	12	of	of	ADP
inlawrev-3369	700	13	materials	material	NOUN
inlawrev-3369	700	14	used	use	VERB
inlawrev-3369	700	15	;	;	PUNCT
inlawrev-3369	700	16	"	"	PUNCT
inlawrev-3369	700	17	d	d	X
inlawrev-3369	700	18	"	"	PUNCT
inlawrev-3369	700	19	are	be	AUX
inlawrev-3369	700	20	constructed	construct	VERB
inlawrev-3369	700	21	with	with	ADP
inlawrev-3369	700	22	economy	economy	NOUN
inlawrev-3369	700	23	quality	quality	NOUN
inlawrev-3369	700	24	materials	material	NOUN
inlawrev-3369	700	25	;	;	PUNCT
inlawrev-3369	700	26	and	and	CCONJ
inlawrev-3369	700	27	"	"	PUNCT
inlawrev-3369	700	28	e	e	X
inlawrev-3369	700	29	"	"	PUNCT
inlawrev-3369	700	30	are	be	AUX
inlawrev-3369	700	31	dwellings	dwelling	NOUN
inlawrev-3369	700	32	with	with	ADP
inlawrev-3369	700	33	very	very	ADV
inlawrev-3369	700	34	cheap	cheap	ADJ
inlawrev-3369	700	35	quality	quality	NOUN
inlawrev-3369	700	36	of	of	ADP
inlawrev-3369	700	37	material	material	NOUN
inlawrev-3369	700	38	and	and	CCONJ
inlawrev-3369	700	39	workmanship	workmanship	NOUN
inlawrev-3369	700	40	used	use	VERB
inlawrev-3369	700	41	.	.	PUNCT
inlawrev-3369	701	1	i	i	PRON
inlawrev-3369	701	2	d.	d.	PROPN
inlawrev-3369	701	3	at	at	ADP
inlawrev-3369	701	4	796	796	NUM
inlawrev-3369	701	5	-	-	SYM
inlawrev-3369	701	6	97	97	NUM
inlawrev-3369	701	7	.	.	NUM
inlawrev-3369	701	8	210	210	NUM
inlawrev-3369	701	9	.	.	PUNCT
inlawrev-3369	702	1	see	see	VERB
inlawrev-3369	702	2	i	i	PRON
inlawrev-3369	702	3	d.	d.	PROPN
inlawrev-3369	702	4	at	at	ADP
inlawrev-3369	702	5	797	797	NUM
inlawrev-3369	702	6	(	(	PUNCT
inlawrev-3369	702	7	citing	cite	VERB
inlawrev-3369	702	8	ind	ind	NOUN
inlawrev-3369	702	9	.	.	PUNCT
inlawrev-3369	703	1	admin	admin	PROPN
inlawrev-3369	703	2	.	.	PUNCT
inlawrev-3369	703	3	code	code	PROPN
inlawrev-3369	703	4	tit	tit	PROPN
inlawrev-3369	703	5	.	.	PUNCT
inlawrev-3369	704	1	50	50	NUM
inlawrev-3369	704	2	,	,	PUNCT
inlawrev-3369	704	3	r.	r.	NOUN
inlawrev-3369	704	4	2.1	2.1	NUM
inlawrev-3369	704	5	-	-	SYM
inlawrev-3369	704	6	3	3	NUM
inlawrev-3369	704	7	-	-	SYM
inlawrev-3369	704	8	2	2	NUM
inlawrev-3369	704	9	(	(	PUNCT
inlawrev-3369	704	10	1992	1992	NUM
inlawrev-3369	704	11	)	)	PUNCT
inlawrev-3369	704	12	(	(	PUNCT
inlawrev-3369	704	13	recodified	recodifie	VERB
inlawrev-3369	704	14	at	at	ADP
inlawrev-3369	704	15	ind	ind	PROPN
inlawrev-3369	704	16	.	.	PUNCT
inlawrev-3369	705	1	admin	admin	PROPN
inlawrev-3369	705	2	.	.	PUNCT
inlawrev-3369	705	3	code	code	PROPN
inlawrev-3369	705	4	tit	tit	PROPN
inlawrev-3369	705	5	.	.	PUNCT
inlawrev-3369	706	1	50	50	NUM
inlawrev-3369	706	2	,	,	PUNCT
inlawrev-3369	706	3	r.	r.	NOUN
inlawrev-3369	706	4	2.2	2.2	NUM
inlawrev-3369	706	5	-	-	SYM
inlawrev-3369	706	6	7	7	NUM
inlawrev-3369	706	7	-	-	NUM
inlawrev-3369	706	8	6(e	6(e	NUM
inlawrev-3369	706	9	)	)	PUNCT
inlawrev-3369	706	10	(	(	PUNCT
inlawrev-3369	706	11	1996	1996	NUM
inlawrev-3369	706	12	)	)	PUNCT
inlawrev-3369	706	13	)	)	PUNCT
inlawrev-3369	706	14	)	)	PUNCT
inlawrev-3369	706	15	.	.	PUNCT
inlawrev-3369	707	1	211	211	NUM
inlawrev-3369	707	2	.	.	PUNCT
inlawrev-3369	707	3	see	see	VERB
inlawrev-3369	707	4	i	i	PROPN
inlawrev-3369	707	5	d	d	PROPN
inlawrev-3369	707	6	1022	1022	NUM
inlawrev-3369	707	7	indiana	indiana	PROPN
inlawrev-3369	707	8	law	law	PROPN
inlawrev-3369	707	9	review	review	NOUN
inlawrev-3369	708	1	[	[	X
inlawrev-3369	708	2	vol	vol	NOUN
inlawrev-3369	708	3	.	.	PUNCT
inlawrev-3369	708	4	32:1003	32:1003	NUM
inlawrev-3369	708	5	be	be	AUX
inlawrev-3369	708	6	given	give	VERB
inlawrev-3369	708	7	a	a	DET
inlawrev-3369	708	8	negative	negative	ADJ
inlawrev-3369	708	9	indication	indication	NOUN
inlawrev-3369	708	10	such	such	ADJ
inlawrev-3369	708	11	that	that	SCONJ
inlawrev-3369	708	12	"	"	PUNCT
inlawrev-3369	708	13	e	e	X
inlawrev-3369	708	14	4	4	NUM
inlawrev-3369	708	15	"	"	PUNCT
inlawrev-3369	708	16	v^ould	v^ould	PRON
inlawrev-3369	708	17	equal	equal	ADJ
inlawrev-3369	708	18	0	0	NUM
inlawrev-3369	708	19	%	%	NOUN
inlawrev-3369	708	20	.	.	PUNCT
inlawrev-3369	709	1	additionally	additionally	ADV
inlawrev-3369	709	2	,	,	PUNCT
inlawrev-3369	709	3	grades	grade	NOUN
inlawrev-3369	709	4	falling	fall	VERB
inlawrev-3369	709	5	above	above	ADP
inlawrev-3369	709	6	"	"	PUNCT
inlawrev-3369	709	7	a	a	PRON
inlawrev-3369	709	8	"	"	PUNCT
inlawrev-3369	709	9	can	can	AUX
inlawrev-3369	709	10	be	be	AUX
inlawrev-3369	709	11	given	give	VERB
inlawrev-3369	709	12	an	an	DET
inlawrev-3369	709	13	indication	indication	NOUN
inlawrev-3369	709	14	such	such	DET
inlawrev-3369	709	15	that	that	SCONJ
inlawrev-3369	709	16	a	a	DET
inlawrev-3369	709	17	property	property	NOUN
inlawrev-3369	709	18	designated	designate	VERB
inlawrev-3369	709	19	"	"	PUNCT
inlawrev-3369	709	20	a	a	DET
inlawrev-3369	709	21	+	+	NUM
inlawrev-3369	709	22	10	10	NUM
inlawrev-3369	709	23	"	"	PUNCT
inlawrev-3369	709	24	is	be	AUX
inlawrev-3369	709	25	priced	price	VERB
inlawrev-3369	709	26	at	at	ADP
inlawrev-3369	709	27	360	360	NUM
inlawrev-3369	709	28	%	%	NOUN
inlawrev-3369	709	29	of	of	ADP
inlawrev-3369	709	30	its	its	PRON
inlawrev-3369	709	31	base	base	NOUN
inlawrev-3369	709	32	price.^'^	price.^'^	PROPN
inlawrev-3369	709	33	the	the	DET
inlawrev-3369	709	34	problem	problem	NOUN
inlawrev-3369	709	35	with	with	ADP
inlawrev-3369	709	36	the	the	DET
inlawrev-3369	709	37	true	true	ADJ
inlawrev-3369	709	38	tax	tax	NOUN
inlawrev-3369	709	39	value	value	NOUN
inlawrev-3369	709	40	system	system	NOUN
inlawrev-3369	709	41	,	,	PUNCT
inlawrev-3369	709	42	when	when	SCONJ
inlawrev-3369	709	43	viewed	view	VERB
inlawrev-3369	709	44	by	by	ADP
inlawrev-3369	709	45	the	the	DET
inlawrev-3369	709	46	court	court	NOUN
inlawrev-3369	709	47	,	,	PUNCT
inlawrev-3369	709	48	was	be	AUX
inlawrev-3369	709	49	that	that	SCONJ
inlawrev-3369	709	50	an	an	DET
inlawrev-3369	709	51	assessor	assessor	NOUN
inlawrev-3369	709	52	was	be	AUX
inlawrev-3369	709	53	given	give	VERB
inlawrev-3369	709	54	no	no	DET
inlawrev-3369	709	55	guidance	guidance	NOUN
inlawrev-3369	709	56	in	in	ADP
inlawrev-3369	709	57	differentiating	differentiate	VERB
inlawrev-3369	709	58	among	among	ADP
inlawrev-3369	709	59	an	an	DET
inlawrev-3369	709	60	"	"	PUNCT
inlawrev-3369	709	61	a	a	DET
inlawrev-3369	709	62	+	+	NUM
inlawrev-3369	709	63	1	1	NUM
inlawrev-3369	709	64	"	"	PUNCT
inlawrev-3369	709	65	and	and	CCONJ
inlawrev-3369	709	66	an	an	DET
inlawrev-3369	709	67	"	"	PUNCT
inlawrev-3369	709	68	a	a	DET
inlawrev-3369	709	69	+	+	NOUN
inlawrev-3369	709	70	10	10	NUM
inlawrev-3369	709	71	.	.	PUNCT
inlawrev-3369	709	72	"	"	PUNCT
inlawrev-3369	710	1	thus	thus	ADV
inlawrev-3369	710	2	,	,	PUNCT
inlawrev-3369	710	3	the	the	DET
inlawrev-3369	710	4	court	court	NOUN
inlawrev-3369	710	5	held	hold	VERB
inlawrev-3369	710	6	that	that	SCONJ
inlawrev-3369	710	7	allowing	allow	VERB
inlawrev-3369	710	8	an	an	DET
inlawrev-3369	710	9	assessor	assessor	NOUN
inlawrev-3369	710	10	complete	complete	ADJ
inlawrev-3369	710	11	autonomy	autonomy	NOUN
inlawrev-3369	710	12	and	and	CCONJ
inlawrev-3369	710	13	subjectivity	subjectivity	NOUN
inlawrev-3369	710	14	in	in	ADP
inlawrev-3369	710	15	assessing	assess	VERB
inlawrev-3369	710	16	a	a	DET
inlawrev-3369	710	17	200	200	NUM
inlawrev-3369	710	18	%	%	NOUN
inlawrev-3369	710	19	difference	difference	NOUN
inlawrev-3369	710	20	in	in	ADP
inlawrev-3369	710	21	base	base	NOUN
inlawrev-3369	710	22	price	price	NOUN
inlawrev-3369	710	23	without	without	ADP
inlawrev-3369	710	24	providing	provide	VERB
inlawrev-3369	710	25	ascertainable	ascertainable	ADJ
inlawrev-3369	710	26	standards	standard	NOUN
inlawrev-3369	710	27	was	be	AUX
inlawrev-3369	710	28	arbitrary	arbitrary	ADJ
inlawrev-3369	710	29	and	and	CCONJ
inlawrev-3369	710	30	capricious.^^^	capricious.^^^	PROPN
inlawrev-3369	710	31	the	the	DET
inlawrev-3369	710	32	court	court	NOUN
inlawrev-3369	710	33	relied	rely	VERB
inlawrev-3369	710	34	on	on	ADP
inlawrev-3369	710	35	st	st	PROPN
inlawrev-3369	710	36	.	.	PROPN
inlawrev-3369	710	37	john	john	PROPN
inlawrev-3369	710	38	ilp^^	ilp^^	PROPN
inlawrev-3369	710	39	in	in	ADP
inlawrev-3369	710	40	holding	hold	VERB
inlawrev-3369	710	41	that	that	SCONJ
inlawrev-3369	710	42	ascertainable	ascertainable	ADJ
inlawrev-3369	710	43	standards	standard	NOUN
inlawrev-3369	710	44	are	be	AUX
inlawrev-3369	710	45	required	require	VERB
inlawrev-3369	710	46	to	to	PART
inlawrev-3369	710	47	apprise	apprise	VERB
inlawrev-3369	710	48	a	a	DET
inlawrev-3369	710	49	taxpayer	taxpayer	NOUN
inlawrev-3369	710	50	of	of	ADP
inlawrev-3369	710	51	the	the	DET
inlawrev-3369	710	52	appropriate	appropriate	ADJ
inlawrev-3369	710	53	standards	standard	NOUN
inlawrev-3369	710	54	that	that	PRON
inlawrev-3369	710	55	an	an	DET
inlawrev-3369	710	56	agency	agency	NOUN
inlawrev-3369	710	57	will	will	AUX
inlawrev-3369	710	58	consider	consider	VERB
inlawrev-3369	710	59	when	when	SCONJ
inlawrev-3369	710	60	making	make	VERB
inlawrev-3369	710	61	a	a	DET
inlawrev-3369	710	62	grade	grade	NOUN
inlawrev-3369	710	63	factor	factor	NOUN
inlawrev-3369	710	64	decision	decision	NOUN
inlawrev-3369	710	65	,	,	PUNCT
inlawrev-3369	710	66	and	and	CCONJ
inlawrev-3369	710	67	to	to	PART
inlawrev-3369	710	68	ensure	ensure	VERB
inlawrev-3369	710	69	that	that	SCONJ
inlawrev-3369	710	70	a	a	DET
inlawrev-3369	710	71	reviewing	reviewing	NOUN
inlawrev-3369	710	72	court	court	NOUN
inlawrev-3369	710	73	can	can	AUX
inlawrev-3369	710	74	effectively	effectively	ADV
inlawrev-3369	710	75	review	review	VERB
inlawrev-3369	710	76	the	the	DET
inlawrev-3369	710	77	agency	agency	NOUN
inlawrev-3369	710	78	action.^	action.^	NOUN
inlawrev-3369	710	79	'	'	PUNCT
inlawrev-3369	710	80	^	^	PUNCT
inlawrev-3369	710	81	the	the	DET
inlawrev-3369	710	82	garcias	garcia	NOUN
inlawrev-3369	710	83	next	next	ADV
inlawrev-3369	710	84	argued	argue	VERB
inlawrev-3369	710	85	that	that	SCONJ
inlawrev-3369	710	86	the	the	DET
inlawrev-3369	710	87	isbtc	isbtc	NOUN
inlawrev-3369	710	88	erred	err	VERB
inlawrev-3369	710	89	in	in	ADP
inlawrev-3369	710	90	applying	apply	VERB
inlawrev-3369	710	91	an	an	DET
inlawrev-3369	710	92	"	"	PUNCT
inlawrev-3369	710	93	a	a	DET
inlawrev-3369	710	94	+	+	NUM
inlawrev-3369	710	95	4	4	NUM
inlawrev-3369	710	96	"	"	PUNCT
inlawrev-3369	710	97	grade	grade	NOUN
inlawrev-3369	710	98	factor	factor	NOUN
inlawrev-3369	710	99	to	to	ADP
inlawrev-3369	710	100	the	the	DET
inlawrev-3369	710	101	swimming	swimming	NOUN
inlawrev-3369	710	102	pool	pool	NOUN
inlawrev-3369	710	103	enclosure	enclosure	NOUN
inlawrev-3369	710	104	.	.	PUNCT
inlawrev-3369	711	1	a	a	DET
inlawrev-3369	711	2	separate	separate	ADJ
inlawrev-3369	711	3	schedule	schedule	NOUN
inlawrev-3369	711	4	is	be	AUX
inlawrev-3369	711	5	used	use	VERB
inlawrev-3369	711	6	to	to	PART
inlawrev-3369	711	7	classify	classify	VERB
inlawrev-3369	711	8	swimming	swimming	NOUN
inlawrev-3369	711	9	pool	pool	NOUN
inlawrev-3369	711	10	enclosures	enclosure	NOUN
inlawrev-3369	711	11	,	,	PUNCT
inlawrev-3369	711	12	and	and	CCONJ
inlawrev-3369	711	13	this	this	DET
inlawrev-3369	711	14	schedule	schedule	NOUN
inlawrev-3369	711	15	classifies	classify	VERB
inlawrev-3369	711	16	swimming	swimming	NOUN
inlawrev-3369	711	17	pools	pool	NOUN
inlawrev-3369	711	18	as	as	ADP
inlawrev-3369	711	19	type1	type1	PROPN
inlawrev-3369	711	20	,	,	PUNCT
inlawrev-3369	711	21	type-2	type-2	PROPN
inlawrev-3369	711	22	,	,	PUNCT
inlawrev-3369	711	23	or	or	CCONJ
inlawrev-3369	711	24	type-3	type-3	NUM
inlawrev-3369	711	25	,	,	PUNCT
inlawrev-3369	711	26	depending	depend	VERB
inlawrev-3369	711	27	upon	upon	SCONJ
inlawrev-3369	711	28	whether	whether	SCONJ
inlawrev-3369	711	29	the	the	DET
inlawrev-3369	711	30	enclosure	enclosure	NOUN
inlawrev-3369	711	31	is	be	AUX
inlawrev-3369	711	32	unfinished	unfinished	ADJ
inlawrev-3369	711	33	,	,	PUNCT
inlawrev-3369	711	34	semifinished	semifinishe	VERB
inlawrev-3369	711	35	,	,	PUNCT
inlawrev-3369	711	36	or	or	CCONJ
inlawrev-3369	711	37	finished	finish	VERB
inlawrev-3369	711	38	,	,	PUNCT
inlawrev-3369	711	39	respectively.^*^	respectively.^*^	VERB
inlawrev-3369	711	40	a	a	DET
inlawrev-3369	711	41	table	table	NOUN
inlawrev-3369	711	42	is	be	AUX
inlawrev-3369	711	43	then	then	ADV
inlawrev-3369	711	44	applied	apply	VERB
inlawrev-3369	711	45	to	to	PART
inlawrev-3369	711	46	assign	assign	VERB
inlawrev-3369	711	47	cost	cost	NOUN
inlawrev-3369	711	48	ranges	range	NOUN
inlawrev-3369	711	49	depending	depend	VERB
inlawrev-3369	711	50	on	on	ADP
inlawrev-3369	711	51	the	the	DET
inlawrev-3369	711	52	area	area	NOUN
inlawrev-3369	711	53	and	and	CCONJ
inlawrev-3369	711	54	type	type	NOUN
inlawrev-3369	711	55	of	of	ADP
inlawrev-3369	711	56	the	the	DET
inlawrev-3369	711	57	enclosure	enclosure	NOUN
inlawrev-3369	711	58	.	.	PUNCT
inlawrev-3369	712	1	however	however	ADV
inlawrev-3369	712	2	,	,	PUNCT
inlawrev-3369	712	3	the	the	DET
inlawrev-3369	712	4	table	table	NOUN
inlawrev-3369	712	5	only	only	ADV
inlawrev-3369	712	6	includes	include	VERB
inlawrev-3369	712	7	areas	area	NOUN
inlawrev-3369	712	8	of	of	ADP
inlawrev-3369	712	9	up	up	ADP
inlawrev-3369	712	10	to	to	ADP
inlawrev-3369	712	11	1000	1000	NUM
inlawrev-3369	712	12	and	and	CCONJ
inlawrev-3369	712	13	the	the	DET
inlawrev-3369	712	14	garcias	garcia	NOUN
inlawrev-3369	712	15	'	'	PART
inlawrev-3369	712	16	enclosure	enclosure	NOUN
inlawrev-3369	712	17	was	be	AUX
inlawrev-3369	712	18	2717	2717	NUM
inlawrev-3369	712	19	square	square	ADJ
inlawrev-3369	712	20	feet.^*^	feet.^*^	NOUN
inlawrev-3369	712	21	the	the	DET
inlawrev-3369	712	22	hearing	hearing	NOUN
inlawrev-3369	712	23	officer	officer	NOUN
inlawrev-3369	712	24	merely	merely	ADV
inlawrev-3369	712	25	located	locate	VERB
inlawrev-3369	712	26	the	the	DET
inlawrev-3369	712	27	cost	cost	NOUN
inlawrev-3369	712	28	amount	amount	NOUN
inlawrev-3369	712	29	of	of	ADP
inlawrev-3369	712	30	a	a	DET
inlawrev-3369	712	31	1000	1000	NUM
inlawrev-3369	712	32	square	square	ADJ
inlawrev-3369	712	33	foot	foot	NOUN
inlawrev-3369	712	34	,	,	PUNCT
inlawrev-3369	712	35	type-3	type-3	NUM
inlawrev-3369	712	36	enclosure	enclosure	NOUN
inlawrev-3369	712	37	(	(	PUNCT
inlawrev-3369	712	38	$	$	SYM
inlawrev-3369	712	39	21.55	21.55	NUM
inlawrev-3369	712	40	per	per	ADP
inlawrev-3369	712	41	square	square	ADJ
inlawrev-3369	712	42	foot	foot	NOUN
inlawrev-3369	712	43	)	)	PUNCT
inlawrev-3369	712	44	and	and	CCONJ
inlawrev-3369	712	45	calculated	calculate	VERB
inlawrev-3369	712	46	the	the	DET
inlawrev-3369	712	47	total	total	ADJ
inlawrev-3369	712	48	value	value	NOUN
inlawrev-3369	712	49	by	by	ADP
inlawrev-3369	712	50	applying	apply	VERB
inlawrev-3369	712	51	an	an	DET
inlawrev-3369	712	52	"	"	PUNCT
inlawrev-3369	712	53	a	a	DET
inlawrev-3369	712	54	+	+	NUM
inlawrev-3369	712	55	4	4	NUM
inlawrev-3369	712	56	"	"	PUNCT
inlawrev-3369	712	57	grade	grade	NOUN
inlawrev-3369	712	58	factor	factor	NOUN
inlawrev-3369	712	59	.	.	PUNCT
inlawrev-3369	713	1	the	the	DET
inlawrev-3369	713	2	hearing	hearing	NOUN
inlawrev-3369	713	3	officer	officer	NOUN
inlawrev-3369	713	4	reasoned	reason	VERB
inlawrev-3369	713	5	that	that	SCONJ
inlawrev-3369	713	6	if	if	SCONJ
inlawrev-3369	713	7	the	the	DET
inlawrev-3369	713	8	home	home	NOUN
inlawrev-3369	713	9	was	be	AUX
inlawrev-3369	713	10	given	give	VERB
inlawrev-3369	713	11	an	an	DET
inlawrev-3369	713	12	a	a	DET
inlawrev-3369	713	13	+	+	NOUN
inlawrev-3369	713	14	4	4	NUM
inlawrev-3369	713	15	rating	rating	NOUN
inlawrev-3369	713	16	,	,	PUNCT
inlawrev-3369	713	17	then	then	ADV
inlawrev-3369	713	18	the	the	DET
inlawrev-3369	713	19	swimming	swimming	NOUN
inlawrev-3369	713	20	pool	pool	NOUN
inlawrev-3369	713	21	enclosure	enclosure	NOUN
inlawrev-3369	713	22	should	should	AUX
inlawrev-3369	713	23	have	have	VERB
inlawrev-3369	713	24	the	the	DET
inlawrev-3369	713	25	same	same	ADJ
inlawrev-3369	713	26	factor.^	factor.^	NOUN
inlawrev-3369	713	27	*	*	NOUN
inlawrev-3369	713	28	*	*	PUNCT
inlawrev-3369	713	29	however	however	ADV
inlawrev-3369	713	30	,	,	PUNCT
inlawrev-3369	713	31	the	the	DET
inlawrev-3369	713	32	court	court	NOUN
inlawrev-3369	713	33	first	first	ADV
inlawrev-3369	713	34	noted	note	VERB
inlawrev-3369	713	35	that	that	SCONJ
inlawrev-3369	713	36	according	accord	VERB
inlawrev-3369	713	37	to	to	ADP
inlawrev-3369	713	38	isbtc	isbtc	ADJ
inlawrev-3369	713	39	regulation	regulation	NOUN
inlawrev-3369	713	40	,	,	PUNCT
inlawrev-3369	713	41	the	the	DET
inlawrev-3369	713	42	hearing	hearing	NOUN
inlawrev-3369	713	43	officer	officer	NOUN
inlawrev-3369	713	44	should	should	AUX
inlawrev-3369	713	45	have	have	AUX
inlawrev-3369	713	46	extrapolated	extrapolate	VERB
inlawrev-3369	713	47	the	the	DET
inlawrev-3369	713	48	average	average	ADJ
inlawrev-3369	713	49	cost	cost	NOUN
inlawrev-3369	713	50	per	per	ADP
inlawrev-3369	713	51	square	square	ADJ
inlawrev-3369	713	52	foot	foot	NOUN
inlawrev-3369	713	53	in	in	ADP
inlawrev-3369	713	54	reaching	reach	VERB
inlawrev-3369	713	55	a	a	DET
inlawrev-3369	713	56	value	value	NOUN
inlawrev-3369	713	57	to	to	PART
inlawrev-3369	713	58	apply	apply	VERB
inlawrev-3369	713	59	to	to	ADP
inlawrev-3369	713	60	a	a	DET
inlawrev-3369	713	61	swimming	swimming	NOUN
inlawrev-3369	713	62	pool	pool	NOUN
inlawrev-3369	713	63	enclosure	enclosure	NOUN
inlawrev-3369	713	64	greater	great	ADJ
inlawrev-3369	713	65	than	than	ADP
inlawrev-3369	713	66	1000	1000	NUM
inlawrev-3369	713	67	square	square	ADJ
inlawrev-3369	713	68	feet.^*^	feet.^*^	NOUN
inlawrev-3369	713	69	the	the	DET
inlawrev-3369	713	70	garcias	garcia	NOUN
inlawrev-3369	713	71	also	also	ADV
inlawrev-3369	713	72	argued	argue	VERB
inlawrev-3369	713	73	,	,	PUNCT
inlawrev-3369	713	74	and	and	CCONJ
inlawrev-3369	713	75	the	the	DET
inlawrev-3369	713	76	court	court	NOUN
inlawrev-3369	713	77	agreed	agree	VERB
inlawrev-3369	713	78	,	,	PUNCT
inlawrev-3369	713	79	that	that	SCONJ
inlawrev-3369	713	80	grade	grade	NOUN
inlawrev-3369	713	81	factors	factor	NOUN
inlawrev-3369	713	82	are	be	AUX
inlawrev-3369	713	83	not	not	PART
inlawrev-3369	713	84	to	to	PART
inlawrev-3369	713	85	be	be	AUX
inlawrev-3369	713	86	applied	apply	VERB
inlawrev-3369	713	87	to	to	ADP
inlawrev-3369	713	88	swimming	swimming	NOUN
inlawrev-3369	713	89	pool	pool	NOUN
inlawrev-3369	713	90	enclosures.^^	enclosures.^^	NUM
inlawrev-3369	713	91	°	°	ADP
inlawrev-3369	713	92	the	the	DET
inlawrev-3369	713	93	court	court	NOUN
inlawrev-3369	713	94	compared	compare	VERB
inlawrev-3369	713	95	swimming	swimming	NOUN
inlawrev-3369	713	96	pool	pool	NOUN
inlawrev-3369	713	97	enclosures	enclosure	NOUN
inlawrev-3369	713	98	to	to	PART
inlawrev-3369	713	99	cost	cost	VERB
inlawrev-3369	713	100	schedules	schedule	NOUN
inlawrev-3369	713	101	for	for	ADP
inlawrev-3369	713	102	similar	similar	ADJ
inlawrev-3369	713	103	improvements	improvement	NOUN
inlawrev-3369	713	104	(	(	PUNCT
inlawrev-3369	713	105	gazebos	gazebos	PROPN
inlawrev-3369	713	106	,	,	PUNCT
inlawrev-3369	713	107	greenhouses	greenhouse	NOUN
inlawrev-3369	713	108	,	,	PUNCT
inlawrev-3369	713	109	car	car	NOUN
inlawrev-3369	713	110	sheds	shed	NOUN
inlawrev-3369	713	111	,	,	PUNCT
inlawrev-3369	713	112	etc	etc	X
inlawrev-3369	713	113	.	.	X
inlawrev-3369	713	114	)	)	PUNCT
inlawrev-3369	713	115	,	,	PUNCT
inlawrev-3369	713	116	with	with	ADP
inlawrev-3369	713	117	respect	respect	NOUN
inlawrev-3369	713	118	to	to	ADP
inlawrev-3369	713	119	which	which	PRON
inlawrev-3369	713	120	the	the	DET
inlawrev-3369	713	121	applicable	applicable	ADJ
inlawrev-3369	713	122	regulation	regulation	NOUN
inlawrev-3369	713	123	specifically	specifically	ADV
inlawrev-3369	713	124	provided	provide	VERB
inlawrev-3369	713	125	for	for	ADP
inlawrev-3369	713	126	grade	grade	NOUN
inlawrev-3369	713	127	factors	factor	NOUN
inlawrev-3369	713	128	to	to	PART
inlawrev-3369	713	129	apply	apply	VERB
inlawrev-3369	713	130	.	.	PUNCT
inlawrev-3369	714	1	because	because	SCONJ
inlawrev-3369	714	2	the	the	DET
inlawrev-3369	714	3	regulation	regulation	NOUN
inlawrev-3369	714	4	under	under	ADP
inlawrev-3369	714	5	consideration	consideration	NOUN
inlawrev-3369	714	6	did	do	AUX
inlawrev-3369	714	7	not	not	PART
inlawrev-3369	714	8	contain	contain	VERB
inlawrev-3369	714	9	a	a	DET
inlawrev-3369	714	10	similar	similar	ADJ
inlawrev-3369	714	11	statement	statement	NOUN
inlawrev-3369	714	12	,	,	PUNCT
inlawrev-3369	714	13	the	the	DET
inlawrev-3369	714	14	court	court	NOUN
inlawrev-3369	714	15	held	hold	VERB
inlawrev-3369	714	16	that	that	SCONJ
inlawrev-3369	714	17	in	in	ADP
inlawrev-3369	714	18	the	the	DET
inlawrev-3369	714	19	absence	absence	NOUN
inlawrev-3369	714	20	of	of	ADP
inlawrev-3369	714	21	specific	specific	ADJ
inlawrev-3369	714	22	language	language	NOUN
inlawrev-3369	714	23	to	to	ADP
inlawrev-3369	714	24	the	the	DET
inlawrev-3369	714	25	contrary	contrary	NOUN
inlawrev-3369	714	26	,	,	PUNCT
inlawrev-3369	714	27	grade	grade	NOUN
inlawrev-3369	714	28	factors	factor	NOUN
inlawrev-3369	714	29	were	be	AUX
inlawrev-3369	714	30	not	not	PART
inlawrev-3369	714	31	to	to	PART
inlawrev-3369	714	32	be	be	AUX
inlawrev-3369	714	33	applied	apply	VERB
inlawrev-3369	714	34	212	212	NUM
inlawrev-3369	714	35	.	.	PUNCT
inlawrev-3369	715	1	see	see	VERB
inlawrev-3369	715	2	i	i	PRON
inlawrev-3369	715	3	d.	d.	PROPN
inlawrev-3369	715	4	(	(	PUNCT
inlawrev-3369	715	5	citing	cite	VERB
inlawrev-3369	715	6	ind	ind	NOUN
inlawrev-3369	715	7	.	.	PUNCT
inlawrev-3369	716	1	admin	admin	PROPN
inlawrev-3369	716	2	.	.	PUNCT
inlawrev-3369	716	3	code	code	PROPN
inlawrev-3369	716	4	tit	tit	PROPN
inlawrev-3369	716	5	.	.	PUNCT
inlawrev-3369	717	1	50	50	NUM
inlawrev-3369	717	2	,	,	PUNCT
inlawrev-3369	717	3	r.	r.	PROPN
inlawrev-3369	717	4	2	2	NUM
inlawrev-3369	717	5	.	.	NOUN
inlawrev-3369	717	6	1	1	NUM
inlawrev-3369	717	7	-	-	SYM
inlawrev-3369	717	8	3	3	NUM
inlawrev-3369	717	9	-	-	SYM
inlawrev-3369	717	10	2	2	NUM
inlawrev-3369	717	11	(	(	PUNCT
inlawrev-3369	717	12	1992	1992	NUM
inlawrev-3369	717	13	)	)	PUNCT
inlawrev-3369	717	14	(	(	PUNCT
inlawrev-3369	717	15	recodified	recodifie	VERB
inlawrev-3369	717	16	at	at	ADP
inlawrev-3369	717	17	ind	ind	PROPN
inlawrev-3369	717	18	.	.	PUNCT
inlawrev-3369	718	1	admin	admin	PROPN
inlawrev-3369	718	2	.	.	PUNCT
inlawrev-3369	718	3	code	code	PROPN
inlawrev-3369	718	4	tit	tit	PROPN
inlawrev-3369	718	5	.	.	PUNCT
inlawrev-3369	719	1	50	50	NUM
inlawrev-3369	719	2	,	,	PUNCT
inlawrev-3369	719	3	r.	r.	NOUN
inlawrev-3369	719	4	2.2	2.2	NUM
inlawrev-3369	719	5	-	-	SYM
inlawrev-3369	719	6	7	7	NUM
inlawrev-3369	719	7	-	-	NUM
inlawrev-3369	719	8	6(e	6(e	NUM
inlawrev-3369	719	9	)	)	PUNCT
inlawrev-3369	719	10	(	(	PUNCT
inlawrev-3369	719	11	1996	1996	NUM
inlawrev-3369	719	12	)	)	PUNCT
inlawrev-3369	719	13	)	)	PUNCT
inlawrev-3369	719	14	)	)	PUNCT
inlawrev-3369	719	15	.	.	PUNCT
inlawrev-3369	720	1	213	213	NUM
inlawrev-3369	720	2	.	.	X
inlawrev-3369	720	3	mat	mat	NOUN
inlawrev-3369	720	4	798	798	NUM
inlawrev-3369	720	5	.	.	PUNCT
inlawrev-3369	721	1	214	214	NUM
inlawrev-3369	721	2	.	.	PUNCT
inlawrev-3369	722	1	690	690	NUM
inlawrev-3369	722	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	722	3	370	370	NUM
inlawrev-3369	722	4	(	(	PUNCT
inlawrev-3369	722	5	ind	ind	NOUN
inlawrev-3369	722	6	.	.	PUNCT
inlawrev-3369	723	1	tax	tax	PROPN
inlawrev-3369	723	2	ct	ct	PROPN
inlawrev-3369	723	3	.	.	PROPN
inlawrev-3369	723	4	1997	1997	NUM
inlawrev-3369	723	5	)	)	PUNCT
inlawrev-3369	723	6	.	.	PUNCT
inlawrev-3369	724	1	215	215	NUM
inlawrev-3369	724	2	.	.	PUNCT
inlawrev-3369	724	3	gama	gama	NOUN
inlawrev-3369	724	4	,	,	PUNCT
inlawrev-3369	724	5	694	694	NUM
inlawrev-3369	724	6	n.e.2d	n.e.2d	NOUN
inlawrev-3369	724	7	at	at	ADP
inlawrev-3369	724	8	796	796	NUM
inlawrev-3369	724	9	.	.	PUNCT
inlawrev-3369	725	1	216	216	NUM
inlawrev-3369	725	2	.	.	PUNCT
inlawrev-3369	726	1	see	see	VERB
inlawrev-3369	726	2	i	i	PRON
inlawrev-3369	726	3	d.	d.	PROPN
inlawrev-3369	726	4	at	at	ADP
inlawrev-3369	726	5	798	798	NUM
inlawrev-3369	726	6	.	.	PUNCT
inlawrev-3369	727	1	217	217	NUM
inlawrev-3369	727	2	.	.	PUNCT
inlawrev-3369	728	1	see	see	VERB
inlawrev-3369	728	2	i	i	PRON
inlawrev-3369	728	3	d.	d.	PROPN
inlawrev-3369	728	4	218	218	NUM
inlawrev-3369	728	5	.	.	PUNCT
inlawrev-3369	729	1	see	see	VERB
inlawrev-3369	729	2	i	i	PROPN
inlawrev-3369	729	3	d	d	PROPN
inlawrev-3369	729	4	diim-99	diim-99	PROPN
inlawrev-3369	729	5	.	.	PROPN
inlawrev-3369	729	6	219	219	NUM
inlawrev-3369	729	7	.	.	PUNCT
inlawrev-3369	730	1	m	m	VERB
inlawrev-3369	730	2	at	at	ADP
inlawrev-3369	730	3	799	799	NUM
inlawrev-3369	730	4	(	(	PUNCT
inlawrev-3369	730	5	citing	cite	VERB
inlawrev-3369	730	6	ind	ind	NOUN
inlawrev-3369	730	7	.	.	PUNCT
inlawrev-3369	731	1	admin	admin	PROPN
inlawrev-3369	731	2	.	.	PUNCT
inlawrev-3369	731	3	code	code	PROPN
inlawrev-3369	731	4	tit	tit	PROPN
inlawrev-3369	731	5	.	.	PUNCT
inlawrev-3369	732	1	50	50	NUM
inlawrev-3369	732	2	,	,	PUNCT
inlawrev-3369	732	3	r.	r.	NOUN
inlawrev-3369	732	4	2.1	2.1	NUM
inlawrev-3369	732	5	-	-	PUNCT
inlawrev-3369	732	6	3	3	NUM
inlawrev-3369	732	7	-	-	PUNCT
inlawrev-3369	732	8	4(1	4(1	NUM
inlawrev-3369	732	9	992	992	NUM
inlawrev-3369	732	10	)	)	PUNCT
inlawrev-3369	732	11	(	(	PUNCT
inlawrev-3369	732	12	recodified	recodifie	VERB
inlawrev-3369	732	13	at	at	ADP
inlawrev-3369	732	14	ind	ind	PROPN
inlawrev-3369	732	15	.	.	PUNCT
inlawrev-3369	733	1	admin	admin	PROPN
inlawrev-3369	733	2	.	.	PUNCT
inlawrev-3369	733	3	code	code	PROPN
inlawrev-3369	733	4	tit	tit	PROPN
inlawrev-3369	733	5	.	.	PUNCT
inlawrev-3369	734	1	50	50	NUM
inlawrev-3369	734	2	,	,	PUNCT
inlawrev-3369	734	3	r.	r.	NOUN
inlawrev-3369	734	4	2.2	2.2	NUM
inlawrev-3369	734	5	-	-	SYM
inlawrev-3369	734	6	9	9	NUM
inlawrev-3369	734	7	-	-	SYM
inlawrev-3369	734	8	3	3	NUM
inlawrev-3369	734	9	(	(	PUNCT
inlawrev-3369	734	10	1996	1996	NUM
inlawrev-3369	734	11	)	)	PUNCT
inlawrev-3369	734	12	)	)	PUNCT
inlawrev-3369	734	13	)	)	PUNCT
inlawrev-3369	734	14	.	.	PUNCT
inlawrev-3369	735	1	220	220	NUM
inlawrev-3369	735	2	.	.	PUNCT
inlawrev-3369	736	1	i	i	PRON
inlawrev-3369	736	2	d	d	PROPN
inlawrev-3369	736	3	1999	1999	NUM
inlawrev-3369	736	4	]	]	PUNCT
inlawrev-3369	736	5	taxation	taxation	NOUN
inlawrev-3369	736	6	1023	1023	NUM
inlawrev-3369	736	7	to	to	ADP
inlawrev-3369	736	8	swimming	swimming	NOUN
inlawrev-3369	736	9	pool	pool	NOUN
inlawrev-3369	736	10	enclosures	enclosure	NOUN
inlawrev-3369	736	11	,	,	PUNCT
inlawrev-3369	736	12	but	but	CCONJ
inlawrev-3369	736	13	rather	rather	ADV
inlawrev-3369	736	14	,	,	PUNCT
inlawrev-3369	736	15	the	the	DET
inlawrev-3369	736	16	extrapolated	extrapolate	VERB
inlawrev-3369	736	17	amount	amount	NOUN
inlawrev-3369	736	18	was	be	AUX
inlawrev-3369	736	19	to	to	PART
inlawrev-3369	736	20	be	be	AUX
inlawrev-3369	736	21	applied	apply	VERB
inlawrev-3369	736	22	to	to	ADP
inlawrev-3369	736	23	the	the	DET
inlawrev-3369	736	24	total	total	ADJ
inlawrev-3369	736	25	square	square	ADJ
inlawrev-3369	736	26	footage	footage	NOUN
inlawrev-3369	736	27	.	.	PUNCT
inlawrev-3369	736	28	^^	^^	PUNCT
inlawrev-3369	736	29	'	'	PUNCT
inlawrev-3369	736	30	b.	b.	PROPN
inlawrev-3369	736	31	indiana	indiana	PROPN
inlawrev-3369	736	32	property	property	NOUN
inlawrev-3369	736	33	taxes	taxis	NOUN
inlawrev-3369	736	34	—	—	PUNCT
inlawrev-3369	736	35	business	business	NOUN
inlawrev-3369	736	36	real	real	ADJ
inlawrev-3369	736	37	property	property	NOUN
inlawrev-3369	736	38	taxes	taxis	NOUN
inlawrev-3369	736	39	1	1	NUM
inlawrev-3369	736	40	.	.	PUNCT
inlawrev-3369	737	1	wareco	wareco	PROPN
inlawrev-3369	737	2	enterprises	enterprise	NOUN
inlawrev-3369	737	3	,	,	PUNCT
inlawrev-3369	737	4	inc	inc	PROPN
inlawrev-3369	737	5	.	.	PROPN
inlawrev-3369	737	6	v.	v.	ADP
inlawrev-3369	737	7	state	state	PROPN
inlawrev-3369	737	8	board	board	PROPN
inlawrev-3369	737	9	of	of	ADP
inlawrev-3369	737	10	tax	tax	NOUN
inlawrev-3369	737	11	commissioners	commissioner	NOUN
inlawrev-3369	737	12	.^^^	.^^^	PUNCT
inlawrev-3369	737	13	—	—	PUNCT
inlawrev-3369	737	14	wareco	wareco	PROPN
inlawrev-3369	737	15	appealed	appeal	VERB
inlawrev-3369	737	16	the	the	DET
inlawrev-3369	737	17	isbtc	isbtc	NOUN
inlawrev-3369	737	18	's	's	PART
inlawrev-3369	737	19	final	final	ADJ
inlawrev-3369	737	20	determination	determination	NOUN
inlawrev-3369	737	21	of	of	ADP
inlawrev-3369	737	22	a	a	DET
inlawrev-3369	737	23	real	real	ADJ
inlawrev-3369	737	24	property	property	NOUN
inlawrev-3369	737	25	assessment	assessment	NOUN
inlawrev-3369	737	26	by	by	ADP
inlawrev-3369	737	27	filing	file	VERB
inlawrev-3369	737	28	a	a	DET
inlawrev-3369	737	29	form	form	NOUN
inlawrev-3369	737	30	133	133	NUM
inlawrev-3369	737	31	petition	petition	NOUN
inlawrev-3369	737	32	for	for	ADP
inlawrev-3369	737	33	correction	correction	NOUN
inlawrev-3369	737	34	of	of	ADP
inlawrev-3369	737	35	errors	error	NOUN
inlawrev-3369	737	36	.	.	PUNCT
inlawrev-3369	738	1	wareco	wareco	PROPN
inlawrev-3369	738	2	alleged	allege	VERB
inlawrev-3369	738	3	that	that	SCONJ
inlawrev-3369	738	4	there	there	PRON
inlawrev-3369	738	5	was	be	VERB
inlawrev-3369	738	6	an	an	DET
inlawrev-3369	738	7	error	error	NOUN
inlawrev-3369	738	8	in	in	ADP
inlawrev-3369	738	9	calculating	calculate	VERB
inlawrev-3369	738	10	the	the	DET
inlawrev-3369	738	11	perimeter	perimeter	NOUN
inlawrev-3369	738	12	to	to	PART
inlawrev-3369	738	13	area	area	VERB
inlawrev-3369	738	14	ratio	ratio	NOUN
inlawrev-3369	738	15	(	(	PUNCT
inlawrev-3369	738	16	"	"	PUNCT
inlawrev-3369	738	17	par	par	NOUN
inlawrev-3369	738	18	"	"	PUNCT
inlawrev-3369	738	19	)	)	PUNCT
inlawrev-3369	738	20	,	,	PUNCT
inlawrev-3369	738	21	an	an	DET
inlawrev-3369	738	22	error	error	NOUN
inlawrev-3369	738	23	in	in	ADP
inlawrev-3369	738	24	the	the	DET
inlawrev-3369	738	25	base	base	NOUN
inlawrev-3369	738	26	rate	rate	NOUN
inlawrev-3369	738	27	calculations	calculation	NOUN
inlawrev-3369	738	28	,	,	PUNCT
inlawrev-3369	738	29	and	and	CCONJ
inlawrev-3369	738	30	an	an	DET
inlawrev-3369	738	31	error	error	NOUN
inlawrev-3369	738	32	in	in	ADP
inlawrev-3369	738	33	the	the	DET
inlawrev-3369	738	34	use	use	NOUN
inlawrev-3369	738	35	of	of	ADP
inlawrev-3369	738	36	the	the	DET
inlawrev-3369	738	37	depreciation	depreciation	NOUN
inlawrev-3369	738	38	tables.^^^	tables.^^^	PROPN
inlawrev-3369	738	39	a	a	DET
inlawrev-3369	738	40	hearing	hearing	NOUN
inlawrev-3369	738	41	officer	officer	NOUN
inlawrev-3369	738	42	was	be	AUX
inlawrev-3369	738	43	assigned	assign	VERB
inlawrev-3369	738	44	to	to	PART
inlawrev-3369	738	45	review	review	VERB
inlawrev-3369	738	46	the	the	DET
inlawrev-3369	738	47	petition	petition	NOUN
inlawrev-3369	738	48	and	and	CCONJ
inlawrev-3369	738	49	made	make	VERB
inlawrev-3369	738	50	recommendations	recommendation	NOUN
inlawrev-3369	738	51	to	to	ADP
inlawrev-3369	738	52	the	the	DET
inlawrev-3369	738	53	isbtc	isbtc	NOUN
inlawrev-3369	738	54	to	to	PART
inlawrev-3369	738	55	correct	correct	VERB
inlawrev-3369	738	56	errors	error	NOUN
inlawrev-3369	738	57	.	.	PUNCT
inlawrev-3369	739	1	despite	despite	SCONJ
inlawrev-3369	739	2	the	the	DET
inlawrev-3369	739	3	recommendations	recommendation	NOUN
inlawrev-3369	739	4	,	,	PUNCT
inlawrev-3369	739	5	the	the	DET
inlawrev-3369	739	6	isbtc	isbtc	NOUN
inlawrev-3369	739	7	issued	issue	VERB
inlawrev-3369	739	8	a	a	DET
inlawrev-3369	739	9	final	final	ADJ
inlawrev-3369	739	10	determination	determination	NOUN
inlawrev-3369	739	11	claiming	claim	VERB
inlawrev-3369	739	12	that	that	SCONJ
inlawrev-3369	739	13	either	either	CCONJ
inlawrev-3369	739	14	the	the	DET
inlawrev-3369	739	15	assessments	assessment	NOUN
inlawrev-3369	739	16	were	be	AUX
inlawrev-3369	739	17	correct	correct	ADJ
inlawrev-3369	739	18	or	or	CCONJ
inlawrev-3369	739	19	that	that	SCONJ
inlawrev-3369	739	20	the	the	DET
inlawrev-3369	739	21	errors	error	NOUN
inlawrev-3369	739	22	could	could	AUX
inlawrev-3369	739	23	not	not	PART
inlawrev-3369	739	24	be	be	AUX
inlawrev-3369	739	25	corrected	correct	VERB
inlawrev-3369	739	26	using	use	VERB
inlawrev-3369	739	27	form	form	NOUN
inlawrev-3369	739	28	133.^^	133.^^	NOUN
inlawrev-3369	739	29	'	'	PART
inlawrev-3369	739	30	*	*	NOUN
inlawrev-3369	740	1	the	the	DET
inlawrev-3369	740	2	court	court	NOUN
inlawrev-3369	740	3	found	find	VERB
inlawrev-3369	740	4	that	that	SCONJ
inlawrev-3369	740	5	because	because	SCONJ
inlawrev-3369	740	6	the	the	DET
inlawrev-3369	740	7	hearing	hearing	NOUN
inlawrev-3369	740	8	officer	officer	NOUN
inlawrev-3369	740	9	supplied	supply	VERB
inlawrev-3369	740	10	ample	ample	ADJ
inlawrev-3369	740	11	evidence	evidence	NOUN
inlawrev-3369	740	12	to	to	PART
inlawrev-3369	740	13	show	show	VERB
inlawrev-3369	740	14	that	that	SCONJ
inlawrev-3369	740	15	the	the	DET
inlawrev-3369	740	16	assessments	assessment	NOUN
inlawrev-3369	740	17	were	be	AUX
inlawrev-3369	740	18	incorrect	incorrect	ADJ
inlawrev-3369	740	19	,	,	PUNCT
inlawrev-3369	740	20	the	the	DET
inlawrev-3369	740	21	only	only	ADJ
inlawrev-3369	740	22	issue	issue	NOUN
inlawrev-3369	740	23	remaining	remain	VERB
inlawrev-3369	740	24	was	be	AUX
inlawrev-3369	740	25	whether	whether	SCONJ
inlawrev-3369	740	26	form	form	NOUN
inlawrev-3369	740	27	133	133	NUM
inlawrev-3369	740	28	is	be	AUX
inlawrev-3369	740	29	the	the	DET
inlawrev-3369	740	30	necessary	necessary	ADJ
inlawrev-3369	740	31	form	form	NOUN
inlawrev-3369	740	32	to	to	PART
inlawrev-3369	740	33	correct	correct	VERB
inlawrev-3369	740	34	such	such	ADJ
inlawrev-3369	740	35	errors	error	NOUN
inlawrev-3369	740	36	.	.	PUNCT
inlawrev-3369	741	1	the	the	DET
inlawrev-3369	741	2	court	court	NOUN
inlawrev-3369	741	3	has	have	AUX
inlawrev-3369	741	4	"	"	PUNCT
inlawrev-3369	741	5	held	hold	VERB
inlawrev-3369	741	6	that	that	SCONJ
inlawrev-3369	741	7	'	'	PUNCT
inlawrev-3369	741	8	[	[	X
inlawrev-3369	741	9	t]he	t]he	ADJ
inlawrev-3369	741	10	only	only	ADJ
inlawrev-3369	741	11	errors	error	NOUN
inlawrev-3369	741	12	subject	subject	ADJ
inlawrev-3369	741	13	to	to	ADP
inlawrev-3369	741	14	correction	correction	NOUN
inlawrev-3369	741	15	by	by	ADP
inlawrev-3369	741	16	a	a	DET
inlawrev-3369	741	17	form	form	NOUN
inlawrev-3369	741	18	133	133	NUM
inlawrev-3369	741	19	are	be	AUX
inlawrev-3369	741	20	those	those	PRON
inlawrev-3369	741	21	which	which	PRON
inlawrev-3369	741	22	can	can	AUX
inlawrev-3369	741	23	be	be	AUX
inlawrev-3369	741	24	corrected	correct	VERB
inlawrev-3369	741	25	without	without	ADP
inlawrev-3369	741	26	resort	resort	NOUN
inlawrev-3369	741	27	to	to	ADP
inlawrev-3369	741	28	subjective	subjective	ADJ
inlawrev-3369	741	29	judgment	judgment	NOUN
inlawrev-3369	741	30	.	.	PUNCT
inlawrev-3369	742	1	'	'	PUNCT
inlawrev-3369	742	2	"	"	PUNCT
inlawrev-3369	742	3	^^^	^^^	ADP
inlawrev-3369	742	4	the	the	DET
inlawrev-3369	742	5	par	par	NOUN
inlawrev-3369	742	6	is	be	AUX
inlawrev-3369	742	7	used	use	VERB
inlawrev-3369	742	8	to	to	PART
inlawrev-3369	742	9	calculate	calculate	VERB
inlawrev-3369	742	10	the	the	DET
inlawrev-3369	742	11	total	total	ADJ
inlawrev-3369	742	12	square	square	ADJ
inlawrev-3369	742	13	foot	foot	NOUN
inlawrev-3369	742	14	area	area	NOUN
inlawrev-3369	742	15	of	of	ADP
inlawrev-3369	742	16	a	a	DET
inlawrev-3369	742	17	building	building	NOUN
inlawrev-3369	742	18	.	.	PUNCT
inlawrev-3369	743	1	the	the	DET
inlawrev-3369	743	2	applicable	applicable	ADJ
inlawrev-3369	743	3	regulations	regulation	NOUN
inlawrev-3369	743	4	state	state	VERB
inlawrev-3369	743	5	that	that	SCONJ
inlawrev-3369	743	6	adjustments	adjustment	NOUN
inlawrev-3369	743	7	to	to	ADP
inlawrev-3369	743	8	the	the	DET
inlawrev-3369	743	9	par	par	NOUN
inlawrev-3369	743	10	should	should	AUX
inlawrev-3369	743	11	be	be	AUX
inlawrev-3369	743	12	made	make	VERB
inlawrev-3369	743	13	to	to	PART
inlawrev-3369	743	14	reflect	reflect	VERB
inlawrev-3369	743	15	variations	variation	NOUN
inlawrev-3369	743	16	in	in	ADP
inlawrev-3369	743	17	use	use	NOUN
inlawrev-3369	743	18	or	or	CCONJ
inlawrev-3369	743	19	wall	wall	NOUN
inlawrev-3369	743	20	height.^^^	height.^^^	PROPN
inlawrev-3369	743	21	the	the	DET
inlawrev-3369	743	22	court	court	NOUN
inlawrev-3369	743	23	noted	note	VERB
inlawrev-3369	743	24	that	that	SCONJ
inlawrev-3369	743	25	according	accord	VERB
inlawrev-3369	743	26	to	to	ADP
inlawrev-3369	743	27	the	the	DET
inlawrev-3369	743	28	regulations	regulation	NOUN
inlawrev-3369	743	29	,	,	PUNCT
inlawrev-3369	743	30	it	it	PRON
inlawrev-3369	743	31	is	be	AUX
inlawrev-3369	743	32	only	only	ADV
inlawrev-3369	743	33	necessary	necessary	ADJ
inlawrev-3369	743	34	to	to	PART
inlawrev-3369	743	35	measure	measure	VERB
inlawrev-3369	743	36	the	the	DET
inlawrev-3369	743	37	exterior	exterior	ADJ
inlawrev-3369	743	38	walls	wall	NOUN
inlawrev-3369	743	39	in	in	ADP
inlawrev-3369	743	40	order	order	NOUN
inlawrev-3369	743	41	to	to	PART
inlawrev-3369	743	42	calculate	calculate	VERB
inlawrev-3369	743	43	the	the	DET
inlawrev-3369	743	44	par	par	NOUN
inlawrev-3369	743	45	and	and	CCONJ
inlawrev-3369	743	46	the	the	DET
inlawrev-3369	743	47	court	court	NOUN
inlawrev-3369	743	48	determined	determine	VERB
inlawrev-3369	743	49	that	that	SCONJ
inlawrev-3369	743	50	these	these	PRON
inlawrev-3369	743	51	were	be	AUX
inlawrev-3369	743	52	objective	objective	ADJ
inlawrev-3369	743	53	measurements.^^^	measurements.^^^	PROPN
inlawrev-3369	743	54	the	the	DET
inlawrev-3369	743	55	isbtc	isbtc	NOUN
inlawrev-3369	743	56	claimed	claim	VERB
inlawrev-3369	743	57	that	that	SCONJ
inlawrev-3369	743	58	par	par	NOUN
inlawrev-3369	743	59	is	be	AUX
inlawrev-3369	743	60	a	a	DET
inlawrev-3369	743	61	subjective	subjective	ADJ
inlawrev-3369	743	62	determination	determination	NOUN
inlawrev-3369	743	63	and	and	CCONJ
inlawrev-3369	743	64	not	not	PART
inlawrev-3369	743	65	correctable	correctable	ADJ
inlawrev-3369	743	66	by	by	ADP
inlawrev-3369	743	67	filing	file	VERB
inlawrev-3369	743	68	a	a	DET
inlawrev-3369	743	69	form	form	NOUN
inlawrev-3369	743	70	133	133	NUM
inlawrev-3369	743	71	petition	petition	NOUN
inlawrev-3369	743	72	for	for	ADP
inlawrev-3369	743	73	correction	correction	NOUN
inlawrev-3369	743	74	of	of	ADP
inlawrev-3369	743	75	errors	error	NOUN
inlawrev-3369	743	76	.	.	PUNCT
inlawrev-3369	744	1	the	the	DET
inlawrev-3369	744	2	court	court	NOUN
inlawrev-3369	744	3	held	hold	VERB
inlawrev-3369	744	4	that	that	SCONJ
inlawrev-3369	744	5	,	,	PUNCT
inlawrev-3369	744	6	even	even	ADV
inlawrev-3369	744	7	though	though	SCONJ
inlawrev-3369	744	8	the	the	DET
inlawrev-3369	744	9	hearing	hearing	NOUN
inlawrev-3369	744	10	officer	officer	NOUN
inlawrev-3369	744	11	used	use	VERB
inlawrev-3369	744	12	a	a	DET
inlawrev-3369	744	13	different	different	ADJ
inlawrev-3369	744	14	method	method	NOUN
inlawrev-3369	744	15	of	of	ADP
inlawrev-3369	744	16	calculating	calculate	VERB
inlawrev-3369	744	17	par	par	NOUN
inlawrev-3369	744	18	than	than	SCONJ
inlawrev-3369	744	19	did	do	VERB
inlawrev-3369	744	20	the	the	DET
inlawrev-3369	744	21	county	county	NOUN
inlawrev-3369	744	22	board	board	NOUN
inlawrev-3369	744	23	,	,	PUNCT
inlawrev-3369	744	24	the	the	DET
inlawrev-3369	744	25	calculation	calculation	NOUN
inlawrev-3369	744	26	of	of	ADP
inlawrev-3369	744	27	par	par	NOUN
inlawrev-3369	744	28	under	under	ADP
inlawrev-3369	744	29	either	either	DET
inlawrev-3369	744	30	method	method	NOUN
inlawrev-3369	744	31	is	be	AUX
inlawrev-3369	744	32	objective	objective	ADJ
inlawrev-3369	744	33	and	and	CCONJ
inlawrev-3369	744	34	therefore	therefore	ADV
inlawrev-3369	744	35	correctable	correctable	ADJ
inlawrev-3369	744	36	using	use	VERB
inlawrev-3369	744	37	form	form	NOUN
inlawrev-3369	745	1	133.^^^	133.^^^	NUM
inlawrev-3369	745	2	wareco	wareco	NOUN
inlawrev-3369	745	3	next	next	ADV
inlawrev-3369	745	4	argued	argue	VERB
inlawrev-3369	745	5	that	that	SCONJ
inlawrev-3369	745	6	the	the	DET
inlawrev-3369	745	7	base	base	NOUN
inlawrev-3369	745	8	rate	rate	NOUN
inlawrev-3369	745	9	was	be	AUX
inlawrev-3369	745	10	incorrectly	incorrectly	ADV
inlawrev-3369	745	11	calculated	calculate	VERB
inlawrev-3369	745	12	.	.	PUNCT
inlawrev-3369	746	1	the	the	DET
inlawrev-3369	746	2	isbtc	isbtc	NOUN
inlawrev-3369	746	3	again	again	ADV
inlawrev-3369	746	4	reiterated	reiterate	VERB
inlawrev-3369	746	5	the	the	DET
inlawrev-3369	746	6	isbtc	isbtc	NOUN
inlawrev-3369	746	7	's	's	PART
inlawrev-3369	746	8	position	position	NOUN
inlawrev-3369	746	9	that	that	SCONJ
inlawrev-3369	746	10	the	the	DET
inlawrev-3369	746	11	base	base	NOUN
inlawrev-3369	746	12	rate	rate	NOUN
inlawrev-3369	746	13	calculation	calculation	NOUN
inlawrev-3369	746	14	is	be	AUX
inlawrev-3369	746	15	a	a	DET
inlawrev-3369	746	16	subjective	subjective	ADJ
inlawrev-3369	746	17	determination	determination	NOUN
inlawrev-3369	746	18	that	that	PRON
inlawrev-3369	746	19	can	can	AUX
inlawrev-3369	746	20	not	not	PART
inlawrev-3369	746	21	be	be	AUX
inlawrev-3369	746	22	corrected	correct	VERB
inlawrev-3369	746	23	with	with	ADP
inlawrev-3369	746	24	form	form	NOUN
inlawrev-3369	746	25	133	133	NUM
inlawrev-3369	746	26	.	.	PUNCT
inlawrev-3369	747	1	models	model	NOUN
inlawrev-3369	747	2	are	be	AUX
inlawrev-3369	747	3	used	use	VERB
inlawrev-3369	747	4	to	to	PART
inlawrev-3369	747	5	establish	establish	VERB
inlawrev-3369	747	6	the	the	DET
inlawrev-3369	747	7	base	base	ADJ
inlawrev-3369	747	8	rate	rate	NOUN
inlawrev-3369	747	9	of	of	ADP
inlawrev-3369	747	10	a	a	DET
inlawrev-3369	747	11	building	building	NOUN
inlawrev-3369	747	12	presumed	presume	VERB
inlawrev-3369	747	13	to	to	PART
inlawrev-3369	747	14	have	have	VERB
inlawrev-3369	747	15	the	the	DET
inlawrev-3369	747	16	same	same	ADJ
inlawrev-3369	747	17	interior	interior	ADJ
inlawrev-3369	747	18	and	and	CCONJ
inlawrev-3369	747	19	mechanical	mechanical	ADJ
inlawrev-3369	747	20	components	component	NOUN
inlawrev-3369	747	21	as	as	ADP
inlawrev-3369	747	22	the	the	DET
inlawrev-3369	747	23	model.^^^	model.^^^	NOUN
inlawrev-3369	747	24	the	the	DET
inlawrev-3369	747	25	regulations	regulation	NOUN
inlawrev-3369	747	26	provide	provide	VERB
inlawrev-3369	747	27	schedules	schedule	NOUN
inlawrev-3369	747	28	221	221	NUM
inlawrev-3369	747	29	.	.	PUNCT
inlawrev-3369	748	1	mat	mat	PROPN
inlawrev-3369	748	2	800	800	NUM
inlawrev-3369	748	3	.	.	PUNCT
inlawrev-3369	748	4	222	222	NUM
inlawrev-3369	748	5	.	.	PUNCT
inlawrev-3369	749	1	689	689	NUM
inlawrev-3369	749	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	749	3	1299	1299	NUM
inlawrev-3369	749	4	(	(	PUNCT
inlawrev-3369	749	5	ind	ind	NOUN
inlawrev-3369	749	6	.	.	PUNCT
inlawrev-3369	750	1	tax	tax	PROPN
inlawrev-3369	750	2	ct	ct	PROPN
inlawrev-3369	750	3	.	.	PROPN
inlawrev-3369	750	4	1997	1997	NUM
inlawrev-3369	750	5	)	)	PUNCT
inlawrev-3369	750	6	.	.	PUNCT
inlawrev-3369	751	1	223	223	NUM
inlawrev-3369	751	2	.	.	PUNCT
inlawrev-3369	752	1	^ee	^ee	NOUN
inlawrev-3369	752	2	/	/	SYM
inlawrev-3369	752	3	c/.	c/.	PROPN
inlawrev-3369	752	4	at	at	ADP
inlawrev-3369	752	5	1299	1299	NUM
inlawrev-3369	752	6	-	-	SYM
inlawrev-3369	752	7	1300	1300	NUM
inlawrev-3369	752	8	.	.	PUNCT
inlawrev-3369	753	1	224	224	NUM
inlawrev-3369	753	2	.	.	PUNCT
inlawrev-3369	754	1	seeiddxnoo	seeiddxnoo	VERB
inlawrev-3369	754	2	.	.	PUNCT
inlawrev-3369	755	1	225	225	NUM
inlawrev-3369	755	2	.	.	PUNCT
inlawrev-3369	756	1	i	i	PRON
inlawrev-3369	756	2	d.	d.	PROPN
inlawrev-3369	756	3	at	at	ADP
inlawrev-3369	756	4	1301	1301	NUM
inlawrev-3369	756	5	n.2	n.2	NOUN
inlawrev-3369	756	6	(	(	PUNCT
inlawrev-3369	756	7	quoting	quote	VERB
inlawrev-3369	756	8	bock	bock	NOUN
inlawrev-3369	756	9	prod	prod	NOUN
inlawrev-3369	756	10	.	.	PROPN
inlawrev-3369	756	11	,	,	PUNCT
inlawrev-3369	756	12	inc	inc	PROPN
inlawrev-3369	756	13	.	.	PROPN
inlawrev-3369	757	1	v.	v.	ADP
inlawrev-3369	757	2	state	state	PROPN
inlawrev-3369	757	3	bd	bd	PROPN
inlawrev-3369	757	4	.	.	PROPN
inlawrev-3369	757	5	of	of	ADP
inlawrev-3369	757	6	tax	tax	NOUN
inlawrev-3369	757	7	comm'rs	comm'rs	NOUN
inlawrev-3369	757	8	,	,	PUNCT
inlawrev-3369	757	9	683	683	NUM
inlawrev-3369	757	10	n.e.2d	n.e.2d	NOUN
inlawrev-3369	757	11	1368	1368	NUM
inlawrev-3369	757	12	,	,	PUNCT
inlawrev-3369	757	13	1372	1372	NUM
inlawrev-3369	757	14	(	(	PUNCT
inlawrev-3369	757	15	ind	ind	NOUN
inlawrev-3369	757	16	.	.	PUNCT
inlawrev-3369	758	1	tax	tax	PROPN
inlawrev-3369	758	2	ct	ct	PROPN
inlawrev-3369	758	3	.	.	PROPN
inlawrev-3369	758	4	1997	1997	NUM
inlawrev-3369	758	5	)	)	PUNCT
inlawrev-3369	758	6	)	)	PUNCT
inlawrev-3369	758	7	.	.	PUNCT
inlawrev-3369	759	1	226	226	NUM
inlawrev-3369	759	2	.	.	PUNCT
inlawrev-3369	759	3	see	see	VERB
inlawrev-3369	759	4	i	i	PRON
inlawrev-3369	759	5	d.	d.	PROPN
inlawrev-3369	759	6	at	at	ADP
inlawrev-3369	759	7	1301	1301	NUM
inlawrev-3369	759	8	(	(	PUNCT
inlawrev-3369	759	9	citing	cite	VERB
inlawrev-3369	759	10	ind	ind	NOUN
inlawrev-3369	759	11	.	.	PUNCT
inlawrev-3369	760	1	admin	admin	PROPN
inlawrev-3369	760	2	.	.	PUNCT
inlawrev-3369	760	3	code	code	PROPN
inlawrev-3369	760	4	tit	tit	PROPN
inlawrev-3369	760	5	.	.	PUNCT
inlawrev-3369	761	1	50	50	NUM
inlawrev-3369	761	2	,	,	PUNCT
inlawrev-3369	761	3	r.	r.	NOUN
inlawrev-3369	761	4	2.1	2.1	NUM
inlawrev-3369	761	5	-	-	SYM
inlawrev-3369	761	6	4	4	NUM
inlawrev-3369	761	7	-	-	SYM
inlawrev-3369	761	8	1	1	NUM
inlawrev-3369	761	9	(	(	PUNCT
inlawrev-3369	761	10	1992	1992	NUM
inlawrev-3369	761	11	)	)	PUNCT
inlawrev-3369	761	12	(	(	PUNCT
inlawrev-3369	761	13	recodified	recodifie	VERB
inlawrev-3369	761	14	at	at	ADP
inlawrev-3369	761	15	ind	ind	PROPN
inlawrev-3369	761	16	.	.	PUNCT
inlawrev-3369	762	1	admin	admin	PROPN
inlawrev-3369	762	2	.	.	PUNCT
inlawrev-3369	762	3	code	code	PROPN
inlawrev-3369	762	4	tit	tit	PROPN
inlawrev-3369	762	5	.	.	PUNCT
inlawrev-3369	763	1	50	50	NUM
inlawrev-3369	763	2	,	,	PUNCT
inlawrev-3369	763	3	r.	r.	NOUN
inlawrev-3369	763	4	2.2	2.2	NUM
inlawrev-3369	763	5	-	-	SYM
inlawrev-3369	763	6	10	10	NUM
inlawrev-3369	763	7	-	-	SYM
inlawrev-3369	763	8	2	2	NUM
inlawrev-3369	763	9	(	(	PUNCT
inlawrev-3369	763	10	1996	1996	NUM
inlawrev-3369	763	11	)	)	PUNCT
inlawrev-3369	763	12	)	)	PUNCT
inlawrev-3369	763	13	)	)	PUNCT
inlawrev-3369	763	14	.	.	PUNCT
inlawrev-3369	764	1	227	227	NUM
inlawrev-3369	764	2	.	.	PUNCT
inlawrev-3369	765	1	i	i	PRON
inlawrev-3369	765	2	d	d	PROPN
inlawrev-3369	765	3	228	228	NUM
inlawrev-3369	765	4	.	.	PUNCT
inlawrev-3369	766	1	i	i	PROPN
inlawrev-3369	766	2	d	d	PROPN
inlawrev-3369	766	3	229	229	NUM
inlawrev-3369	766	4	.	.	PUNCT
inlawrev-3369	767	1	see	see	VERB
inlawrev-3369	767	2	i	i	PRON
inlawrev-3369	767	3	d.	d.	PROPN
inlawrev-3369	767	4	at	at	ADP
inlawrev-3369	767	5	1302	1302	NUM
inlawrev-3369	767	6	(	(	PUNCT
inlawrev-3369	767	7	citing	cite	VERB
inlawrev-3369	767	8	ind	ind	NOUN
inlawrev-3369	767	9	.	.	PUNCT
inlawrev-3369	768	1	admin	admin	PROPN
inlawrev-3369	768	2	.	.	PUNCT
inlawrev-3369	768	3	code	code	PROPN
inlawrev-3369	768	4	tit	tit	PROPN
inlawrev-3369	768	5	.	.	PUNCT
inlawrev-3369	769	1	50	50	NUM
inlawrev-3369	769	2	,	,	PUNCT
inlawrev-3369	769	3	r.	r.	NOUN
inlawrev-3369	769	4	2.1	2.1	NUM
inlawrev-3369	769	5	-	-	PUNCT
inlawrev-3369	769	6	4	4	NUM
inlawrev-3369	769	7	-	-	SYM
inlawrev-3369	769	8	3	3	NUM
inlawrev-3369	769	9	(	(	PUNCT
inlawrev-3369	769	10	1992	1992	NUM
inlawrev-3369	769	11	)	)	PUNCT
inlawrev-3369	769	12	(	(	PUNCT
inlawrev-3369	769	13	recodified	recodifie	VERB
inlawrev-3369	769	14	at	at	ADP
inlawrev-3369	769	15	ind	ind	NOUN
inlawrev-3369	769	16	.	.	PUNCT
inlawrev-3369	770	1	1	1	NUM
inlawrev-3369	770	2	024	024	NUM
inlawrev-3369	770	3	indiana	indiana	PROPN
inlawrev-3369	770	4	law	law	PROPN
inlawrev-3369	770	5	review	review	NOUN
inlawrev-3369	770	6	[	[	X
inlawrev-3369	770	7	vol	vol	NOUN
inlawrev-3369	770	8	,	,	PUNCT
inlawrev-3369	770	9	32	32	NUM
inlawrev-3369	770	10	:	:	SYM
inlawrev-3369	770	11	1	1	NUM
inlawrev-3369	770	12	003	003	NUM
inlawrev-3369	770	13	showing	show	VERB
inlawrev-3369	770	14	the	the	DET
inlawrev-3369	770	15	costs	cost	NOUN
inlawrev-3369	770	16	of	of	ADP
inlawrev-3369	770	17	components	component	NOUN
inlawrev-3369	770	18	that	that	PRON
inlawrev-3369	770	19	are	be	AUX
inlawrev-3369	770	20	used	use	VERB
inlawrev-3369	770	21	to	to	PART
inlawrev-3369	770	22	adjust	adjust	VERB
inlawrev-3369	770	23	for	for	ADP
inlawrev-3369	770	24	variations?^^	variations?^^	NOUN
inlawrev-3369	770	25	the	the	DET
inlawrev-3369	770	26	hearing	hearing	NOUN
inlawrev-3369	770	27	officer	officer	NOUN
inlawrev-3369	770	28	testified	testify	VERB
inlawrev-3369	770	29	that	that	SCONJ
inlawrev-3369	770	30	there	there	PRON
inlawrev-3369	770	31	was	be	VERB
inlawrev-3369	770	32	no	no	DET
inlawrev-3369	770	33	heat	heat	NOUN
inlawrev-3369	770	34	in	in	ADP
inlawrev-3369	770	35	portions	portion	NOUN
inlawrev-3369	770	36	ofthe	ofthe	NOUN
inlawrev-3369	770	37	building	building	NOUN
inlawrev-3369	770	38	and	and	CCONJ
inlawrev-3369	770	39	that	that	SCONJ
inlawrev-3369	770	40	the	the	DET
inlawrev-3369	770	41	building	building	NOUN
inlawrev-3369	770	42	did	do	AUX
inlawrev-3369	770	43	not	not	PART
inlawrev-3369	770	44	have	have	VERB
inlawrev-3369	770	45	a	a	DET
inlawrev-3369	770	46	partition	partition	NOUN
inlawrev-3369	770	47	wall	wall	NOUN
inlawrev-3369	770	48	as	as	SCONJ
inlawrev-3369	770	49	presumed	presume	VERB
inlawrev-3369	770	50	by	by	ADP
inlawrev-3369	770	51	the	the	DET
inlawrev-3369	770	52	model.^^^	model.^^^	NOUN
inlawrev-3369	770	53	additionally	additionally	ADV
inlawrev-3369	770	54	,	,	PUNCT
inlawrev-3369	770	55	the	the	DET
inlawrev-3369	770	56	hearing	hearing	NOUN
inlawrev-3369	770	57	officer	officer	NOUN
inlawrev-3369	770	58	testified	testify	VERB
inlawrev-3369	770	59	that	that	SCONJ
inlawrev-3369	770	60	a	a	DET
inlawrev-3369	770	61	mistake	mistake	NOUN
inlawrev-3369	770	62	in	in	ADP
inlawrev-3369	770	63	calculating	calculate	VERB
inlawrev-3369	770	64	the	the	DET
inlawrev-3369	770	65	par	par	NOUN
inlawrev-3369	770	66	would	would	AUX
inlawrev-3369	770	67	result	result	VERB
inlawrev-3369	770	68	in	in	ADP
inlawrev-3369	770	69	an	an	DET
inlawrev-3369	770	70	error	error	NOUN
inlawrev-3369	770	71	in	in	ADP
inlawrev-3369	770	72	calculating	calculate	VERB
inlawrev-3369	770	73	the	the	DET
inlawrev-3369	770	74	base	base	NOUN
inlawrev-3369	770	75	rate.^^^	rate.^^^	PROPN
inlawrev-3369	770	76	finding	find	VERB
inlawrev-3369	770	77	that	that	SCONJ
inlawrev-3369	770	78	the	the	DET
inlawrev-3369	770	79	base	base	NOUN
inlawrev-3369	770	80	rate	rate	NOUN
inlawrev-3369	770	81	calculation	calculation	NOUN
inlawrev-3369	770	82	is	be	AUX
inlawrev-3369	770	83	an	an	DET
inlawrev-3369	770	84	"	"	PUNCT
inlawrev-3369	770	85	uncomplicated	uncomplicated	ADJ
inlawrev-3369	770	86	"	"	PUNCT
inlawrev-3369	770	87	determination	determination	NOUN
inlawrev-3369	770	88	not	not	PART
inlawrev-3369	770	89	requiring	require	VERB
inlawrev-3369	770	90	subjective	subjective	ADJ
inlawrev-3369	770	91	judgment	judgment	NOUN
inlawrev-3369	770	92	,	,	PUNCT
inlawrev-3369	770	93	and	and	CCONJ
inlawrev-3369	770	94	correctable	correctable	ADJ
inlawrev-3369	770	95	using	use	VERB
inlawrev-3369	770	96	form	form	NOUN
inlawrev-3369	770	97	133	133	NUM
inlawrev-3369	770	98	,	,	PUNCT
inlawrev-3369	770	99	the	the	DET
inlawrev-3369	770	100	court	court	NOUN
inlawrev-3369	770	101	held	hold	VERB
inlawrev-3369	770	102	that	that	SCONJ
inlawrev-3369	770	103	it	it	PRON
inlawrev-3369	770	104	was	be	AUX
inlawrev-3369	770	105	arbitrary	arbitrary	ADJ
inlawrev-3369	770	106	and	and	CCONJ
inlawrev-3369	770	107	capricious	capricious	ADJ
inlawrev-3369	770	108	not	not	PART
inlawrev-3369	770	109	to	to	PART
inlawrev-3369	770	110	do	do	VERB
inlawrev-3369	770	111	so.^	so.^	NOUN
inlawrev-3369	770	112	"	"	PUNCT
inlawrev-3369	771	1	the	the	DET
inlawrev-3369	771	2	court	court	NOUN
inlawrev-3369	771	3	next	next	ADP
inlawrev-3369	771	4	addressed	address	VERB
inlawrev-3369	771	5	wareco	wareco	NOUN
inlawrev-3369	771	6	's	's	PART
inlawrev-3369	771	7	claim	claim	NOUN
inlawrev-3369	771	8	that	that	SCONJ
inlawrev-3369	771	9	an	an	DET
inlawrev-3369	771	10	incorrect	incorrect	ADJ
inlawrev-3369	771	11	depreciation	depreciation	NOUN
inlawrev-3369	771	12	life	life	NOUN
inlawrev-3369	771	13	was	be	AUX
inlawrev-3369	771	14	used	use	VERB
inlawrev-3369	771	15	.	.	PUNCT
inlawrev-3369	772	1	the	the	DET
inlawrev-3369	772	2	isbtc	isbtc	NOUN
inlawrev-3369	772	3	applied	apply	VERB
inlawrev-3369	772	4	a	a	DET
inlawrev-3369	772	5	forty	forty	NUM
inlawrev-3369	772	6	-	-	PUNCT
inlawrev-3369	772	7	year	year	NOUN
inlawrev-3369	772	8	life	life	NOUN
inlawrev-3369	772	9	to	to	ADP
inlawrev-3369	772	10	the	the	DET
inlawrev-3369	772	11	building	building	NOUN
inlawrev-3369	772	12	as	as	SCONJ
inlawrev-3369	772	13	opposed	oppose	VERB
inlawrev-3369	772	14	to	to	ADP
inlawrev-3369	772	15	a	a	DET
inlawrev-3369	772	16	thirty	thirty	NUM
inlawrev-3369	772	17	-	-	PUNCT
inlawrev-3369	772	18	year	year	NOUN
inlawrev-3369	772	19	life	life	NOUN
inlawrev-3369	772	20	..	..	PUNCT
inlawrev-3369	772	21	applying	apply	VERB
inlawrev-3369	772	22	the	the	DET
inlawrev-3369	772	23	regulations	regulation	NOUN
inlawrev-3369	772	24	,	,	PUNCT
inlawrev-3369	772	25	a	a	DET
inlawrev-3369	772	26	light	light	ADJ
inlawrev-3369	772	27	pre	pre	ADJ
inlawrev-3369	772	28	-	-	ADJ
inlawrev-3369	772	29	engineered	engineered	ADJ
inlawrev-3369	772	30	building	building	NOUN
inlawrev-3369	772	31	has	have	VERB
inlawrev-3369	772	32	a	a	DET
inlawrev-3369	772	33	thirty	thirty	NUM
inlawrev-3369	772	34	-	-	PUNCT
inlawrev-3369	772	35	year	year	NOUN
inlawrev-3369	772	36	life	life	NOUN
inlawrev-3369	772	37	and	and	CCONJ
inlawrev-3369	772	38	all	all	DET
inlawrev-3369	772	39	fire	fire	NOUN
inlawrev-3369	772	40	resistant	resistant	ADJ
inlawrev-3369	772	41	buildings	building	NOUN
inlawrev-3369	772	42	not	not	PART
inlawrev-3369	772	43	listed	list	VERB
inlawrev-3369	772	44	elsewhere	elsewhere	ADV
inlawrev-3369	772	45	in	in	ADP
inlawrev-3369	772	46	the	the	DET
inlawrev-3369	772	47	regulation	regulation	NOUN
inlawrev-3369	772	48	have	have	VERB
inlawrev-3369	772	49	a	a	DET
inlawrev-3369	772	50	forty	forty	NUM
inlawrev-3369	772	51	-	-	PUNCT
inlawrev-3369	772	52	year	year	NOUN
inlawrev-3369	772	53	life.^^	life.^^	NOUN
inlawrev-3369	772	54	"	"	PUNCT
inlawrev-3369	772	55	*	*	PUNCT
inlawrev-3369	772	56	the	the	DET
inlawrev-3369	772	57	testimony	testimony	NOUN
inlawrev-3369	772	58	of	of	ADP
inlawrev-3369	772	59	the	the	DET
inlawrev-3369	772	60	hearing	hearing	NOUN
inlawrev-3369	772	61	officer	officer	NOUN
inlawrev-3369	772	62	established	establish	VERB
inlawrev-3369	772	63	that	that	SCONJ
inlawrev-3369	772	64	the	the	DET
inlawrev-3369	772	65	building	building	NOUN
inlawrev-3369	772	66	was	be	AUX
inlawrev-3369	772	67	a	a	DET
inlawrev-3369	772	68	light	light	ADJ
inlawrev-3369	772	69	pre	pre	ADJ
inlawrev-3369	772	70	-	-	ADJ
inlawrev-3369	772	71	engineered	engineered	ADJ
inlawrev-3369	772	72	building	building	NOUN
inlawrev-3369	772	73	;	;	PUNCT
inlawrev-3369	772	74	therefore	therefore	ADV
inlawrev-3369	772	75	,	,	PUNCT
inlawrev-3369	772	76	subject	subject	ADJ
inlawrev-3369	772	77	to	to	ADP
inlawrev-3369	772	78	a	a	DET
inlawrev-3369	772	79	thirty	thirty	NUM
inlawrev-3369	772	80	-	-	PUNCT
inlawrev-3369	772	81	year	year	NOUN
inlawrev-3369	772	82	life	life	NOUN
inlawrev-3369	772	83	.	.	PUNCT
inlawrev-3369	773	1	the	the	DET
inlawrev-3369	773	2	court	court	NOUN
inlawrev-3369	773	3	held	hold	VERB
inlawrev-3369	773	4	that	that	SCONJ
inlawrev-3369	773	5	no	no	DET
inlawrev-3369	773	6	subjective	subjective	ADJ
inlawrev-3369	773	7	determination	determination	NOUN
inlawrev-3369	773	8	was	be	AUX
inlawrev-3369	773	9	required	require	VERB
inlawrev-3369	773	10	to	to	PART
inlawrev-3369	773	11	find	find	VERB
inlawrev-3369	773	12	that	that	SCONJ
inlawrev-3369	773	13	the	the	DET
inlawrev-3369	773	14	building	building	NOUN
inlawrev-3369	773	15	has	have	VERB
inlawrev-3369	773	16	a	a	DET
inlawrev-3369	773	17	thirty	thirty	NUM
inlawrev-3369	773	18	-	-	PUNCT
inlawrev-3369	773	19	year	year	NOUN
inlawrev-3369	773	20	life	life	NOUN
inlawrev-3369	773	21	under	under	ADP
inlawrev-3369	773	22	the	the	DET
inlawrev-3369	773	23	tables	table	NOUN
inlawrev-3369	773	24	provided	provide	VERB
inlawrev-3369	773	25	in	in	ADP
inlawrev-3369	773	26	the	the	DET
inlawrev-3369	773	27	regulation	regulation	NOUN
inlawrev-3369	773	28	and	and	CCONJ
inlawrev-3369	773	29	,	,	PUNCT
inlawrev-3369	773	30	therefore	therefore	ADV
inlawrev-3369	773	31	,	,	PUNCT
inlawrev-3369	773	32	correction	correction	NOUN
inlawrev-3369	773	33	using	use	VERB
inlawrev-3369	773	34	form	form	NOUN
inlawrev-3369	773	35	133	133	NUM
inlawrev-3369	773	36	was	be	AUX
inlawrev-3369	773	37	appropriate.^^^	appropriate.^^^	PROPN
inlawrev-3369	773	38	2	2	NUM
inlawrev-3369	773	39	.	.	PUNCT
inlawrev-3369	774	1	indianapolis	indianapolis	PROPN
inlawrev-3369	774	2	historic	historic	ADJ
inlawrev-3369	774	3	partners	partner	NOUN
inlawrev-3369	774	4	v.	v.	ADP
inlawrev-3369	774	5	state	state	PROPN
inlawrev-3369	774	6	board	board	PROPN
inlawrev-3369	774	7	of	of	ADP
inlawrev-3369	774	8	tax	tax	PROPN
inlawrev-3369	774	9	commissioners.^^^	commissioners.^^^	PROPN
inlawrev-3369	774	10	—	—	PUNCT
inlawrev-3369	774	11	indianapolis	indianapolis	PROPN
inlawrev-3369	774	12	historic	historic	ADJ
inlawrev-3369	774	13	partners	partner	NOUN
inlawrev-3369	774	14	(	(	PUNCT
inlawrev-3369	774	15	"	"	PUNCT
inlawrev-3369	774	16	ihp	ihp	NOUN
inlawrev-3369	774	17	"	"	PUNCT
inlawrev-3369	774	18	)	)	PUNCT
inlawrev-3369	774	19	owned	own	VERB
inlawrev-3369	774	20	a	a	DET
inlawrev-3369	774	21	three	three	NUM
inlawrev-3369	774	22	-	-	PUNCT
inlawrev-3369	774	23	story	story	NOUN
inlawrev-3369	774	24	apartment	apartment	NOUN
inlawrev-3369	774	25	building	building	NOUN
inlawrev-3369	774	26	known	know	VERB
inlawrev-3369	774	27	as	as	ADP
inlawrev-3369	774	28	"	"	PUNCT
inlawrev-3369	774	29	the	the	DET
inlawrev-3369	774	30	mckay	mckay	PROPN
inlawrev-3369	774	31	.	.	PUNCT
inlawrev-3369	774	32	"	"	PUNCT
inlawrev-3369	775	1	in	in	ADP
inlawrev-3369	775	2	1989	1989	NUM
inlawrev-3369	775	3	,	,	PUNCT
inlawrev-3369	775	4	the	the	DET
inlawrev-3369	775	5	isbtc	isbtc	NOUN
inlawrev-3369	775	6	established	establish	VERB
inlawrev-3369	775	7	a	a	DET
inlawrev-3369	775	8	county	county	NOUN
inlawrev-3369	775	9	land	land	NOUN
inlawrev-3369	775	10	valuation	valuation	NOUN
inlawrev-3369	775	11	commission	commission	PROPN
inlawrev-3369	775	12	in	in	ADP
inlawrev-3369	775	13	each	each	DET
inlawrev-3369	775	14	county;^^^	county;^^^	PROPN
inlawrev-3369	775	15	the	the	DET
inlawrev-3369	775	16	commission	commission	NOUN
inlawrev-3369	775	17	was	be	AUX
inlawrev-3369	775	18	given	give	VERB
inlawrev-3369	775	19	the	the	DET
inlawrev-3369	775	20	power	power	NOUN
inlawrev-3369	775	21	to	to	PART
inlawrev-3369	775	22	determine	determine	VERB
inlawrev-3369	775	23	the	the	DET
inlawrev-3369	775	24	value	value	NOUN
inlawrev-3369	775	25	of	of	ADP
inlawrev-3369	775	26	land	land	NOUN
inlawrev-3369	775	27	in	in	ADP
inlawrev-3369	775	28	its	its	PRON
inlawrev-3369	775	29	own	own	ADJ
inlawrev-3369	775	30	county.^^^	county.^^^	NOUN
inlawrev-3369	775	31	the	the	DET
inlawrev-3369	775	32	marion	marion	PROPN
inlawrev-3369	775	33	county	county	PROPN
inlawrev-3369	775	34	commission	commission	PROPN
inlawrev-3369	775	35	adopted	adopt	VERB
inlawrev-3369	775	36	schedules	schedule	NOUN
inlawrev-3369	775	37	that	that	PRON
inlawrev-3369	775	38	provide	provide	VERB
inlawrev-3369	775	39	acreage	acreage	ADJ
inlawrev-3369	775	40	values	value	NOUN
inlawrev-3369	775	41	for	for	ADP
inlawrev-3369	775	42	both	both	PRON
inlawrev-3369	775	43	apartment	apartment	NOUN
inlawrev-3369	775	44	land	land	NOUN
inlawrev-3369	775	45	and	and	CCONJ
inlawrev-3369	775	46	commercial	commercial	ADJ
inlawrev-3369	775	47	land	land	NOUN
inlawrev-3369	775	48	.	.	PUNCT
inlawrev-3369	776	1	the	the	DET
inlawrev-3369	776	2	schedules	schedule	NOUN
inlawrev-3369	776	3	place	place	VERB
inlawrev-3369	776	4	maximum	maximum	ADJ
inlawrev-3369	776	5	limits	limit	NOUN
inlawrev-3369	776	6	upon	upon	SCONJ
inlawrev-3369	776	7	which	which	PRON
inlawrev-3369	776	8	an	an	DET
inlawrev-3369	776	9	acre	acre	NOUN
inlawrev-3369	776	10	of	of	ADP
inlawrev-3369	776	11	apartment	apartment	NOUN
inlawrev-3369	776	12	or	or	CCONJ
inlawrev-3369	776	13	commercial	commercial	ADJ
inlawrev-3369	776	14	land	land	NOUN
inlawrev-3369	776	15	can	can	AUX
inlawrev-3369	776	16	be	be	AUX
inlawrev-3369	776	17	valued	value	VERB
inlawrev-3369	776	18	.	.	PUNCT
inlawrev-3369	777	1	the	the	DET
inlawrev-3369	777	2	apartment	apartment	NOUN
inlawrev-3369	777	3	land	land	NOUN
inlawrev-3369	777	4	schedule	schedule	NOUN
inlawrev-3369	777	5	also	also	ADV
inlawrev-3369	777	6	established	establish	VERB
inlawrev-3369	777	7	criteria	criterion	NOUN
inlawrev-3369	777	8	for	for	ADP
inlawrev-3369	777	9	which	which	PRON
inlawrev-3369	777	10	the	the	DET
inlawrev-3369	777	11	land	land	NOUN
inlawrev-3369	777	12	should	should	AUX
inlawrev-3369	777	13	be	be	AUX
inlawrev-3369	777	14	valued	value	VERB
inlawrev-3369	777	15	according	accord	VERB
inlawrev-3369	777	16	to	to	ADP
inlawrev-3369	777	17	very	very	ADV
inlawrev-3369	777	18	good	good	ADJ
inlawrev-3369	777	19	,	,	PUNCT
inlawrev-3369	777	20	good	good	ADJ
inlawrev-3369	777	21	,	,	PUNCT
inlawrev-3369	777	22	average	average	ADJ
inlawrev-3369	777	23	,	,	PUNCT
inlawrev-3369	777	24	fair	fair	ADJ
inlawrev-3369	777	25	,	,	PUNCT
inlawrev-3369	777	26	or	or	CCONJ
inlawrev-3369	777	27	poor	poor	ADJ
inlawrev-3369	777	28	standards.^^^	standards.^^^	NOUN
inlawrev-3369	777	29	the	the	DET
inlawrev-3369	777	30	isbtc	isbtc	NOUN
inlawrev-3369	777	31	subsequently	subsequently	ADV
inlawrev-3369	777	32	approved	approve	VERB
inlawrev-3369	777	33	the	the	DET
inlawrev-3369	777	34	county	county	NOUN
inlawrev-3369	777	35	order.2	order.2	NOUN
inlawrev-3369	777	36	*	*	NOUN
inlawrev-3369	777	37	°	°	NOUN
inlawrev-3369	777	38	during	during	ADP
inlawrev-3369	777	39	the	the	DET
inlawrev-3369	777	40	1989	1989	NUM
inlawrev-3369	777	41	assessment	assessment	NOUN
inlawrev-3369	777	42	.	.	PUNCT
inlawrev-3369	778	1	the	the	DET
inlawrev-3369	778	2	mckay	mckay	PROPN
inlawrev-3369	778	3	was	be	AUX
inlawrev-3369	778	4	assessed	assess	VERB
inlawrev-3369	778	5	at	at	ADP
inlawrev-3369	778	6	a	a	DET
inlawrev-3369	778	7	value	value	NOUN
inlawrev-3369	778	8	per	per	ADP
inlawrev-3369	778	9	square	square	ADJ
inlawrev-3369	778	10	foot	foot	NOUN
inlawrev-3369	778	11	using	use	VERB
inlawrev-3369	778	12	the	the	DET
inlawrev-3369	778	13	commercial	commercial	ADJ
inlawrev-3369	778	14	land	land	NOUN
inlawrev-3369	778	15	schedule	schedule	NOUN
inlawrev-3369	778	16	instead	instead	ADV
inlawrev-3369	778	17	ofthe	ofthe	ADJ
inlawrev-3369	778	18	apartment	apartment	NOUN
inlawrev-3369	778	19	land	land	NOUN
inlawrev-3369	778	20	schedule	schedule	NOUN
inlawrev-3369	778	21	.	.	PUNCT
inlawrev-3369	779	1	ihp	ihp	PROPN
inlawrev-3369	779	2	brought	bring	VERB
inlawrev-3369	779	3	suit	suit	NOUN
inlawrev-3369	779	4	alleging	allege	VERB
inlawrev-3369	779	5	that	that	SCONJ
inlawrev-3369	779	6	the	the	DET
inlawrev-3369	779	7	isbtc	isbtc	NOUN
inlawrev-3369	779	8	applied	apply	VERB
inlawrev-3369	779	9	the	the	DET
inlawrev-3369	779	10	incorrect	incorrect	ADJ
inlawrev-3369	779	11	schedule.^'*^	schedule.^'*^	NOUN
inlawrev-3369	779	12	the	the	DET
inlawrev-3369	779	13	admin	admin	PROPN
inlawrev-3369	779	14	.	.	PUNCT
inlawrev-3369	780	1	code	code	PROPN
inlawrev-3369	780	2	tit	tit	PROPN
inlawrev-3369	780	3	.	.	PUNCT
inlawrev-3369	781	1	50	50	NUM
inlawrev-3369	781	2	,	,	PUNCT
inlawrev-3369	781	3	r.	r.	NOUN
inlawrev-3369	781	4	2.2	2.2	NUM
inlawrev-3369	781	5	-	-	SYM
inlawrev-3369	781	6	10	10	NUM
inlawrev-3369	781	7	-	-	SYM
inlawrev-3369	781	8	6.1	6.1	NUM
inlawrev-3369	781	9	(	(	PUNCT
inlawrev-3369	781	10	1996	1996	NUM
inlawrev-3369	781	11	)	)	PUNCT
inlawrev-3369	781	12	)	)	PUNCT
inlawrev-3369	781	13	)	)	PUNCT
inlawrev-3369	781	14	.	.	PUNCT
inlawrev-3369	782	1	230	230	NUM
inlawrev-3369	782	2	.	.	PUNCT
inlawrev-3369	783	1	see	see	VERB
inlawrev-3369	783	2	i	i	PRON
inlawrev-3369	783	3	d.	d.	PROPN
inlawrev-3369	783	4	(	(	PUNCT
inlawrev-3369	783	5	citing	cite	VERB
inlawrev-3369	783	6	ind	ind	NOUN
inlawrev-3369	783	7	.	.	PUNCT
inlawrev-3369	784	1	admin	admin	PROPN
inlawrev-3369	784	2	.	.	PUNCT
inlawrev-3369	784	3	code	code	PROPN
inlawrev-3369	784	4	tit	tit	PROPN
inlawrev-3369	784	5	.	.	PUNCT
inlawrev-3369	785	1	50	50	NUM
inlawrev-3369	785	2	,	,	PUNCT
inlawrev-3369	785	3	r.	r.	PROPN
inlawrev-3369	785	4	2	2	NUM
inlawrev-3369	785	5	.	.	NOUN
inlawrev-3369	785	6	1	1	NUM
inlawrev-3369	785	7	-	-	SYM
inlawrev-3369	785	8	4	4	NUM
inlawrev-3369	785	9	-	-	SYM
inlawrev-3369	785	10	3	3	NUM
inlawrev-3369	785	11	(	(	PUNCT
inlawrev-3369	785	12	1992	1992	NUM
inlawrev-3369	785	13	)	)	PUNCT
inlawrev-3369	785	14	(	(	PUNCT
inlawrev-3369	785	15	recodified	recodifie	VERB
inlawrev-3369	785	16	at	at	ADP
inlawrev-3369	785	17	ind	ind	PROPN
inlawrev-3369	785	18	.	.	PUNCT
inlawrev-3369	786	1	admin	admin	PROPN
inlawrev-3369	786	2	.	.	PUNCT
inlawrev-3369	786	3	code	code	PROPN
inlawrev-3369	786	4	tit	tit	PROPN
inlawrev-3369	786	5	.	.	PUNCT
inlawrev-3369	787	1	50	50	NUM
inlawrev-3369	787	2	,	,	PUNCT
inlawrev-3369	787	3	r.	r.	NOUN
inlawrev-3369	787	4	2.2	2.2	NUM
inlawrev-3369	787	5	-	-	SYM
inlawrev-3369	787	6	10	10	NUM
inlawrev-3369	787	7	-	-	SYM
inlawrev-3369	787	8	6.1	6.1	NUM
inlawrev-3369	787	9	(	(	PUNCT
inlawrev-3369	787	10	1996	1996	NUM
inlawrev-3369	787	11	)	)	PUNCT
inlawrev-3369	787	12	)	)	PUNCT
inlawrev-3369	787	13	)	)	PUNCT
inlawrev-3369	787	14	.	.	PUNCT
inlawrev-3369	788	1	23	23	NUM
inlawrev-3369	788	2	1	1	NUM
inlawrev-3369	788	3	.	.	PUNCT
inlawrev-3369	789	1	see	see	VERB
inlawrev-3369	789	2	i	i	PRON
inlawrev-3369	789	3	d.	d.	PROPN
inlawrev-3369	789	4	232	232	NUM
inlawrev-3369	789	5	.	.	PUNCT
inlawrev-3369	790	1	see	see	VERB
inlawrev-3369	790	2	i	i	PRON
inlawrev-3369	790	3	d.	d.	PROPN
inlawrev-3369	790	4	233	233	NUM
inlawrev-3369	790	5	.	.	PUNCT
inlawrev-3369	791	1	i	i	PRON
inlawrev-3369	791	2	d	d	PROPN
inlawrev-3369	791	3	234	234	NUM
inlawrev-3369	791	4	.	.	PUNCT
inlawrev-3369	792	1	see	see	VERB
inlawrev-3369	792	2	i	i	PRON
inlawrev-3369	792	3	d.	d.	PROPN
inlawrev-3369	792	4	(	(	PUNCT
inlawrev-3369	792	5	citing	cite	VERB
inlawrev-3369	792	6	ind	ind	NOUN
inlawrev-3369	792	7	.	.	PUNCT
inlawrev-3369	793	1	admin	admin	PROPN
inlawrev-3369	793	2	.	.	PUNCT
inlawrev-3369	793	3	code	code	PROPN
inlawrev-3369	793	4	tit	tit	PROPN
inlawrev-3369	793	5	.	.	PUNCT
inlawrev-3369	794	1	50	50	NUM
inlawrev-3369	794	2	,	,	PUNCT
inlawrev-3369	794	3	r.	r.	NOUN
inlawrev-3369	794	4	2.1	2.1	NUM
inlawrev-3369	794	5	-	-	SYM
inlawrev-3369	794	6	5	5	NUM
inlawrev-3369	794	7	-	-	SYM
inlawrev-3369	794	8	1	1	NUM
inlawrev-3369	794	9	(	(	PUNCT
inlawrev-3369	794	10	1992	1992	NUM
inlawrev-3369	794	11	)	)	PUNCT
inlawrev-3369	794	12	(	(	PUNCT
inlawrev-3369	794	13	repealed	repeal	VERB
inlawrev-3369	794	14	)	)	PUNCT
inlawrev-3369	794	15	)	)	PUNCT
inlawrev-3369	794	16	.	.	PUNCT
inlawrev-3369	795	1	235	235	NUM
inlawrev-3369	795	2	.	.	PUNCT
inlawrev-3369	796	1	i	i	PRON
inlawrev-3369	796	2	d	d	PROPN
inlawrev-3369	796	3	at	at	ADP
inlawrev-3369	796	4	1302	1302	NUM
inlawrev-3369	796	5	-	-	SYM
inlawrev-3369	796	6	03	03	NUM
inlawrev-3369	796	7	.	.	PUNCT
inlawrev-3369	797	1	236	236	NUM
inlawrev-3369	797	2	.	.	X
inlawrev-3369	797	3	694	694	NUM
inlawrev-3369	797	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	797	5	1224	1224	NUM
inlawrev-3369	797	6	(	(	PUNCT
inlawrev-3369	797	7	ind	ind	NOUN
inlawrev-3369	797	8	.	.	PUNCT
inlawrev-3369	797	9	tax	tax	PROPN
inlawrev-3369	798	1	ct	ct	PROPN
inlawrev-3369	798	2	.	.	PROPN
inlawrev-3369	798	3	1998	1998	NUM
inlawrev-3369	798	4	)	)	PUNCT
inlawrev-3369	798	5	.	.	PUNCT
inlawrev-3369	799	1	237	237	NUM
inlawrev-3369	799	2	.	.	PUNCT
inlawrev-3369	800	1	see	see	VERB
inlawrev-3369	800	2	i	i	PRON
inlawrev-3369	800	3	d	d	PROPN
inlawrev-3369	800	4	at	at	ADP
inlawrev-3369	800	5	1225	1225	NUM
inlawrev-3369	800	6	(	(	PUNCT
inlawrev-3369	800	7	citing	cite	VERB
inlawrev-3369	800	8	ind	ind	NOUN
inlawrev-3369	800	9	.	.	PUNCT
inlawrev-3369	801	1	code	code	PROPN
inlawrev-3369	801	2	ann	ann	PROPN
inlawrev-3369	801	3	.	.	PUNCT
inlawrev-3369	802	1	§	§	PROPN
inlawrev-3369	802	2	6	6	NUM
inlawrev-3369	802	3	-	-	SYM
inlawrev-3369	802	4	1.1	1.1	NUM
inlawrev-3369	802	5	-	-	PUNCT
inlawrev-3369	802	6	4	4	NUM
inlawrev-3369	802	7	-	-	SYM
inlawrev-3369	802	8	13.6	13.6	NUM
inlawrev-3369	802	9	(	(	PUNCT
inlawrev-3369	802	10	west	west	PROPN
inlawrev-3369	802	11	1989	1989	NUM
inlawrev-3369	802	12	&	&	CCONJ
inlawrev-3369	802	13	supp	supp	PROPN
inlawrev-3369	802	14	.	.	PUNCT
inlawrev-3369	802	15	1997	1997	NUM
inlawrev-3369	802	16	)	)	PUNCT
inlawrev-3369	802	17	)	)	PUNCT
inlawrev-3369	802	18	.	.	PUNCT
inlawrev-3369	803	1	238	238	NUM
inlawrev-3369	803	2	.	.	PUNCT
inlawrev-3369	803	3	see	see	VERB
inlawrev-3369	803	4	i	i	PROPN
inlawrev-3369	803	5	d	d	PROPN
inlawrev-3369	803	6	239	239	NUM
inlawrev-3369	803	7	.	.	PUNCT
inlawrev-3369	804	1	seeid.dx\125n.\.	seeid.dx\125n.\.	NOUN
inlawrev-3369	804	2	240	240	NUM
inlawrev-3369	804	3	.	.	PUNCT
inlawrev-3369	805	1	see	see	VERB
inlawrev-3369	805	2	i	i	PRON
inlawrev-3369	805	3	d.	d.	PROPN
inlawrev-3369	805	4	9x	9x	PROPN
inlawrev-3369	805	5	mis	mis	PROPN
inlawrev-3369	805	6	.	.	PROPN
inlawrev-3369	805	7	241	241	PROPN
inlawrev-3369	805	8	.	.	PUNCT
inlawrev-3369	806	1	seeiddxnie	seeiddxnie	PROPN
inlawrev-3369	806	2	.	.	PUNCT
inlawrev-3369	807	1	1999	1999	NUM
inlawrev-3369	807	2	]	]	PUNCT
inlawrev-3369	807	3	taxation	taxation	NOUN
inlawrev-3369	807	4	1025	1025	NUM
inlawrev-3369	807	5	isbtc	isbtc	NOUN
inlawrev-3369	807	6	contended	contend	VERB
inlawrev-3369	807	7	that	that	SCONJ
inlawrev-3369	807	8	it	it	PRON
inlawrev-3369	807	9	could	could	AUX
inlawrev-3369	807	10	use	use	VERB
inlawrev-3369	807	11	the	the	DET
inlawrev-3369	807	12	commercial	commercial	ADJ
inlawrev-3369	807	13	land	land	NOUN
inlawrev-3369	807	14	schedule	schedule	NOUN
inlawrev-3369	807	15	to	to	PART
inlawrev-3369	807	16	value	value	VERB
inlawrev-3369	807	17	the	the	DET
inlawrev-3369	807	18	mckay	mckay	PROPN
inlawrev-3369	807	19	.	.	PUNCT
inlawrev-3369	808	1	the	the	DET
inlawrev-3369	808	2	isbtc	isbtc	NOUN
inlawrev-3369	808	3	set	set	VERB
inlawrev-3369	808	4	forth	forth	ADV
inlawrev-3369	808	5	several	several	ADJ
inlawrev-3369	808	6	reasons	reason	NOUN
inlawrev-3369	808	7	for	for	ADP
inlawrev-3369	808	8	this	this	DET
inlawrev-3369	808	9	contention	contention	NOUN
inlawrev-3369	808	10	including	include	VERB
inlawrev-3369	808	11	that	that	SCONJ
inlawrev-3369	808	12	the	the	DET
inlawrev-3369	808	13	building	building	NOUN
inlawrev-3369	808	14	:	:	PUNCT
inlawrev-3369	808	15	was	be	AUX
inlawrev-3369	808	16	located	locate	VERB
inlawrev-3369	808	17	in	in	ADP
inlawrev-3369	808	18	an	an	DET
inlawrev-3369	808	19	urban	urban	ADJ
inlawrev-3369	808	20	area	area	NOUN
inlawrev-3369	808	21	;	;	PUNCT
inlawrev-3369	808	22	was	be	AUX
inlawrev-3369	808	23	on	on	ADP
inlawrev-3369	808	24	a	a	DET
inlawrev-3369	808	25	small	small	ADJ
inlawrev-3369	808	26	parcel	parcel	NOUN
inlawrev-3369	808	27	of	of	ADP
inlawrev-3369	808	28	land	land	NOUN
inlawrev-3369	808	29	;	;	PUNCT
inlawrev-3369	808	30	was	be	AUX
inlawrev-3369	808	31	on	on	ADP
inlawrev-3369	808	32	platted	platted	ADJ
inlawrev-3369	808	33	land	land	NOUN
inlawrev-3369	808	34	;	;	PUNCT
inlawrev-3369	808	35	and	and	CCONJ
inlawrev-3369	808	36	,	,	PUNCT
inlawrev-3369	808	37	did	do	AUX
inlawrev-3369	808	38	not	not	PART
inlawrev-3369	808	39	have	have	VERB
inlawrev-3369	808	40	amenities	amenity	NOUN
inlawrev-3369	808	41	,	,	PUNCT
inlawrev-3369	808	42	such	such	ADJ
inlawrev-3369	808	43	as	as	ADP
inlawrev-3369	808	44	,	,	PUNCT
inlawrev-3369	808	45	a	a	DET
inlawrev-3369	808	46	pool	pool	NOUN
inlawrev-3369	808	47	or	or	CCONJ
inlawrev-3369	808	48	wooded	woode	VERB
inlawrev-3369	808	49	rolling	roll	VERB
inlawrev-3369	808	50	hills	hill	NOUN
inlawrev-3369	808	51	(	(	PUNCT
inlawrev-3369	808	52	as	as	SCONJ
inlawrev-3369	808	53	set	set	VERB
inlawrev-3369	808	54	forth	forth	ADP
inlawrev-3369	808	55	in	in	ADP
inlawrev-3369	808	56	the	the	DET
inlawrev-3369	808	57	schedule	schedule	NOUN
inlawrev-3369	808	58	as	as	ADP
inlawrev-3369	808	59	characteristics	characteristic	NOUN
inlawrev-3369	808	60	to	to	PART
inlawrev-3369	808	61	look	look	VERB
inlawrev-3369	808	62	for	for	ADP
inlawrev-3369	808	63	when	when	SCONJ
inlawrev-3369	808	64	determining	determine	VERB
inlawrev-3369	808	65	whether	whether	SCONJ
inlawrev-3369	808	66	the	the	DET
inlawrev-3369	808	67	land	land	NOUN
inlawrev-3369	808	68	is	be	AUX
inlawrev-3369	808	69	good	good	ADJ
inlawrev-3369	808	70	,	,	PUNCT
inlawrev-3369	808	71	very	very	ADV
inlawrev-3369	808	72	good	good	ADJ
inlawrev-3369	808	73	,	,	PUNCT
inlawrev-3369	808	74	average	average	ADJ
inlawrev-3369	808	75	,	,	PUNCT
inlawrev-3369	808	76	etc.)?"*^	etc.)?"*^	NOUN
inlawrev-3369	808	77	at	at	ADP
inlawrev-3369	808	78	trial	trial	NOUN
inlawrev-3369	808	79	,	,	PUNCT
inlawrev-3369	808	80	the	the	DET
inlawrev-3369	808	81	isbtc	isbtc	NOUN
inlawrev-3369	808	82	also	also	ADV
inlawrev-3369	808	83	contended	contend	VERB
inlawrev-3369	808	84	that	that	SCONJ
inlawrev-3369	808	85	because	because	SCONJ
inlawrev-3369	808	86	the	the	DET
inlawrev-3369	808	87	property	property	NOUN
inlawrev-3369	808	88	was	be	AUX
inlawrev-3369	808	89	on	on	ADP
inlawrev-3369	808	90	land	land	NOUN
inlawrev-3369	808	91	of	of	ADP
inlawrev-3369	808	92	less	less	ADJ
inlawrev-3369	808	93	than	than	ADP
inlawrev-3369	808	94	one	one	NUM
inlawrev-3369	808	95	acre	acre	NOUN
inlawrev-3369	808	96	,	,	PUNCT
inlawrev-3369	808	97	the	the	DET
inlawrev-3369	808	98	isbtc	isbtc	NOUN
inlawrev-3369	808	99	could	could	AUX
inlawrev-3369	808	100	use	use	VERB
inlawrev-3369	808	101	the	the	DET
inlawrev-3369	808	102	commercial	commercial	ADJ
inlawrev-3369	808	103	land	land	NOUN
inlawrev-3369	808	104	schedule	schedule	NOUN
inlawrev-3369	808	105	to	to	PART
inlawrev-3369	808	106	value	value	VERB
inlawrev-3369	808	107	the	the	DET
inlawrev-3369	808	108	property	property	NOUN
inlawrev-3369	808	109	.	.	PUNCT
inlawrev-3369	809	1	the	the	DET
inlawrev-3369	809	2	court	court	NOUN
inlawrev-3369	809	3	found	find	VERB
inlawrev-3369	809	4	that	that	SCONJ
inlawrev-3369	809	5	the	the	DET
inlawrev-3369	809	6	plain	plain	ADJ
inlawrev-3369	809	7	language	language	NOUN
inlawrev-3369	809	8	of	of	ADP
inlawrev-3369	809	9	the	the	DET
inlawrev-3369	809	10	county	county	NOUN
inlawrev-3369	809	11	order	order	NOUN
inlawrev-3369	809	12	in	in	ADP
inlawrev-3369	809	13	classifying	classify	VERB
inlawrev-3369	809	14	the	the	DET
inlawrev-3369	809	15	schedule	schedule	NOUN
inlawrev-3369	809	16	as	as	ADP
inlawrev-3369	809	17	"	"	PUNCT
inlawrev-3369	809	18	apartment	apartment	NOUN
inlawrev-3369	809	19	land	land	NOUN
inlawrev-3369	809	20	"	"	PUNCT
inlawrev-3369	809	21	mandated	mandate	VERB
inlawrev-3369	809	22	that	that	SCONJ
inlawrev-3369	809	23	the	the	DET
inlawrev-3369	809	24	schedule	schedule	NOUN
inlawrev-3369	809	25	would	would	AUX
inlawrev-3369	809	26	apply	apply	VERB
inlawrev-3369	809	27	to	to	ADP
inlawrev-3369	809	28	all	all	DET
inlawrev-3369	809	29	land	land	NOUN
inlawrev-3369	809	30	upon	upon	SCONJ
inlawrev-3369	809	31	which	which	PRON
inlawrev-3369	809	32	an	an	DET
inlawrev-3369	809	33	apartment	apartment	NOUN
inlawrev-3369	809	34	is	be	AUX
inlawrev-3369	809	35	situated.^"*^	situated.^"*^	X
inlawrev-3369	809	36	in	in	ADP
inlawrev-3369	809	37	holding	hold	VERB
inlawrev-3369	809	38	that	that	DET
inlawrev-3369	809	39	use	use	NOUN
inlawrev-3369	809	40	of	of	ADP
inlawrev-3369	809	41	the	the	DET
inlawrev-3369	809	42	commercial	commercial	ADJ
inlawrev-3369	809	43	land	land	NOUN
inlawrev-3369	809	44	schedule	schedule	NOUN
inlawrev-3369	809	45	for	for	ADP
inlawrev-3369	809	46	apartment	apartment	NOUN
inlawrev-3369	809	47	buildings	building	NOUN
inlawrev-3369	809	48	was	be	AUX
inlawrev-3369	809	49	erroneous	erroneous	ADJ
inlawrev-3369	809	50	,	,	PUNCT
inlawrev-3369	809	51	the	the	DET
inlawrev-3369	809	52	court	court	NOUN
inlawrev-3369	809	53	sarcastically	sarcastically	ADV
inlawrev-3369	809	54	stated	state	VERB
inlawrev-3369	809	55	that	that	SCONJ
inlawrev-3369	809	56	"	"	PUNCT
inlawrev-3369	809	57	[	[	X
inlawrev-3369	809	58	a	a	X
inlawrev-3369	809	59	]	]	X
inlawrev-3369	809	60	contention	contention	NOUN
inlawrev-3369	809	61	that	that	SCONJ
inlawrev-3369	809	62	land	land	NOUN
inlawrev-3369	809	63	being	be	AUX
inlawrev-3369	809	64	used	use	VERB
inlawrev-3369	809	65	for	for	ADP
inlawrev-3369	809	66	industrial	industrial	ADJ
inlawrev-3369	809	67	purposes	purpose	NOUN
inlawrev-3369	809	68	should	should	AUX
inlawrev-3369	809	69	be	be	AUX
inlawrev-3369	809	70	assessed	assess	VERB
inlawrev-3369	809	71	using	use	VERB
inlawrev-3369	809	72	the	the	DET
inlawrev-3369	809	73	rural	rural	ADJ
inlawrev-3369	809	74	residential	residential	ADJ
inlawrev-3369	809	75	schedule	schedule	NOUN
inlawrev-3369	809	76	of	of	ADP
inlawrev-3369	809	77	the	the	DET
inlawrev-3369	809	78	land	land	NOUN
inlawrev-3369	809	79	valuation	valuation	NOUN
inlawrev-3369	809	80	order	order	NOUN
inlawrev-3369	809	81	would	would	AUX
inlawrev-3369	809	82	never	never	ADV
inlawrev-3369	809	83	be	be	AUX
inlawrev-3369	809	84	allowed	allow	VERB
inlawrev-3369	809	85	to	to	PART
inlawrev-3369	809	86	stand	stand	VERB
inlawrev-3369	809	87	[	[	X
inlawrev-3369	809	88	and	and	CCONJ
inlawrev-3369	809	89	]	]	PUNCT
inlawrev-3369	810	1	[	[	X
inlawrev-3369	810	2	n]either	n]either	NOUN
inlawrev-3369	810	3	should	should	AUX
inlawrev-3369	810	4	a	a	DET
inlawrev-3369	810	5	contention	contention	NOUN
inlawrev-3369	810	6	that	that	DET
inlawrev-3369	810	7	land	land	NOUN
inlawrev-3369	810	8	upon	upon	SCONJ
inlawrev-3369	810	9	which	which	PRON
inlawrev-3369	810	10	apartments	apartment	NOUN
inlawrev-3369	810	11	have	have	AUX
inlawrev-3369	810	12	been	be	AUX
inlawrev-3369	810	13	constructed	construct	VERB
inlawrev-3369	810	14	should	should	AUX
inlawrev-3369	810	15	be	be	AUX
inlawrev-3369	810	16	assessed	assess	VERB
inlawrev-3369	810	17	using	use	VERB
inlawrev-3369	810	18	commercial	commercial	ADJ
inlawrev-3369	810	19	values	value	NOUN
inlawrev-3369	810	20	.	.	PUNCT
inlawrev-3369	810	21	.	.	PUNCT
inlawrev-3369	810	22	.	.	PUNCT
inlawrev-3369	811	1	''	''	PUNCT
inlawrev-3369	811	2	^^	^^	CCONJ
inlawrev-3369	811	3	the	the	DET
inlawrev-3369	811	4	isbtc	isbtc	NOUN
inlawrev-3369	811	5	made	make	VERB
inlawrev-3369	811	6	the	the	DET
inlawrev-3369	811	7	following	follow	VERB
inlawrev-3369	811	8	three	three	NUM
inlawrev-3369	811	9	arguments	argument	NOUN
inlawrev-3369	811	10	to	to	PART
inlawrev-3369	811	11	demonstrate	demonstrate	VERB
inlawrev-3369	811	12	that	that	SCONJ
inlawrev-3369	811	13	it	it	PRON
inlawrev-3369	811	14	was	be	AUX
inlawrev-3369	811	15	entitled	entitle	VERB
inlawrev-3369	811	16	to	to	PART
inlawrev-3369	811	17	use	use	VERB
inlawrev-3369	811	18	the	the	DET
inlawrev-3369	811	19	commercial	commercial	ADJ
inlawrev-3369	811	20	land	land	NOUN
inlawrev-3369	811	21	schedule	schedule	NOUN
inlawrev-3369	811	22	in	in	ADP
inlawrev-3369	811	23	valuing	value	VERB
inlawrev-3369	811	24	the	the	DET
inlawrev-3369	811	25	mckay	mckay	PROPN
inlawrev-3369	811	26	:	:	PUNCT
inlawrev-3369	811	27	the	the	DET
inlawrev-3369	811	28	county	county	NOUN
inlawrev-3369	811	29	order	order	NOUN
inlawrev-3369	811	30	was	be	AUX
inlawrev-3369	811	31	to	to	PART
inlawrev-3369	811	32	be	be	AUX
inlawrev-3369	811	33	applied	apply	VERB
inlawrev-3369	811	34	as	as	SCONJ
inlawrev-3369	811	35	written	write	VERB
inlawrev-3369	811	36	;	;	PUNCT
inlawrev-3369	811	37	ihp	ihp	PROPN
inlawrev-3369	811	38	can	can	AUX
inlawrev-3369	811	39	not	not	PART
inlawrev-3369	811	40	challenge	challenge	VERB
inlawrev-3369	811	41	the	the	DET
inlawrev-3369	811	42	values	value	NOUN
inlawrev-3369	811	43	in	in	ADP
inlawrev-3369	811	44	the	the	DET
inlawrev-3369	811	45	order	order	NOUN
inlawrev-3369	811	46	;	;	PUNCT
inlawrev-3369	811	47	and	and	CCONJ
inlawrev-3369	811	48	,	,	PUNCT
inlawrev-3369	811	49	as	as	ADP
inlawrev-3369	811	50	the	the	DET
inlawrev-3369	811	51	assessing	assess	VERB
inlawrev-3369	811	52	expert	expert	NOUN
inlawrev-3369	811	53	,	,	PUNCT
inlawrev-3369	811	54	the	the	DET
inlawrev-3369	811	55	isbtc	isbtc	NOUN
inlawrev-3369	811	56	's	's	PART
inlawrev-3369	811	57	decision	decision	NOUN
inlawrev-3369	811	58	should	should	AUX
inlawrev-3369	811	59	control	control	VERB
inlawrev-3369	811	60	.	.	PUNCT
inlawrev-3369	811	61	^"^^	^"^^	NOUN
inlawrev-3369	811	62	as	as	ADP
inlawrev-3369	811	63	to	to	ADP
inlawrev-3369	811	64	the	the	DET
inlawrev-3369	811	65	isbtc	isbtc	NOUN
inlawrev-3369	811	66	's	's	PART
inlawrev-3369	811	67	first	first	ADJ
inlawrev-3369	811	68	argument	argument	NOUN
inlawrev-3369	811	69	,	,	PUNCT
inlawrev-3369	811	70	the	the	DET
inlawrev-3369	811	71	court	court	NOUN
inlawrev-3369	811	72	merely	merely	ADV
inlawrev-3369	811	73	reiterated	reiterate	VERB
inlawrev-3369	811	74	that	that	SCONJ
inlawrev-3369	811	75	according	accord	VERB
inlawrev-3369	811	76	to	to	ADP
inlawrev-3369	811	77	the	the	DET
inlawrev-3369	811	78	plain	plain	ADJ
inlawrev-3369	811	79	language	language	NOUN
inlawrev-3369	811	80	ofthe	ofthe	NOUN
inlawrev-3369	811	81	county	county	NOUN
inlawrev-3369	811	82	order	order	NOUN
inlawrev-3369	811	83	,	,	PUNCT
inlawrev-3369	811	84	the	the	DET
inlawrev-3369	811	85	isbtc	isbtc	NOUN
inlawrev-3369	811	86	was	be	AUX
inlawrev-3369	811	87	applying	apply	VERB
inlawrev-3369	811	88	the	the	DET
inlawrev-3369	811	89	order	order	NOUN
inlawrev-3369	811	90	as	as	SCONJ
inlawrev-3369	811	91	written	write	VERB
inlawrev-3369	811	92	by	by	ADP
inlawrev-3369	811	93	disallowing	disallow	VERB
inlawrev-3369	811	94	use	use	VERB
inlawrev-3369	811	95	ofthe	ofthe	ADJ
inlawrev-3369	811	96	commercial	commercial	ADJ
inlawrev-3369	811	97	land	land	NOUN
inlawrev-3369	811	98	schedule	schedule	NOUN
inlawrev-3369	811	99	for	for	ADP
inlawrev-3369	811	100	apartment	apartment	NOUN
inlawrev-3369	811	101	land.^"*^	land.^"*^	PUNCT
inlawrev-3369	811	102	as	as	ADP
inlawrev-3369	811	103	to	to	ADP
inlawrev-3369	811	104	the	the	DET
inlawrev-3369	811	105	second	second	ADJ
inlawrev-3369	811	106	argument	argument	NOUN
inlawrev-3369	811	107	,	,	PUNCT
inlawrev-3369	811	108	the	the	DET
inlawrev-3369	811	109	court	court	NOUN
inlawrev-3369	811	110	pointed	point	VERB
inlawrev-3369	811	111	out	out	ADP
inlawrev-3369	811	112	that	that	SCONJ
inlawrev-3369	811	113	ihp	ihp	PROPN
inlawrev-3369	811	114	was	be	AUX
inlawrev-3369	811	115	not	not	PART
inlawrev-3369	811	116	challenging	challenge	VERB
inlawrev-3369	811	117	the	the	DET
inlawrev-3369	811	118	values	value	NOUN
inlawrev-3369	811	119	underlying	underlie	VERB
inlawrev-3369	811	120	the	the	DET
inlawrev-3369	811	121	order	order	NOUN
inlawrev-3369	811	122	,	,	PUNCT
inlawrev-3369	811	123	but	but	CCONJ
inlawrev-3369	811	124	rather	rather	ADV
inlawrev-3369	811	125	,	,	PUNCT
inlawrev-3369	811	126	arguing	argue	VERB
inlawrev-3369	811	127	that	that	SCONJ
inlawrev-3369	811	128	the	the	DET
inlawrev-3369	811	129	schedules	schedule	NOUN
inlawrev-3369	811	130	were	be	AUX
inlawrev-3369	811	131	improperly	improperly	ADV
inlawrev-3369	811	132	applied	apply	VERB
inlawrev-3369	811	133	.^"^^	.^"^^	NOUN
inlawrev-3369	811	134	as	as	SCONJ
inlawrev-3369	811	135	to	to	PART
inlawrev-3369	811	136	isbtc	isbtc	VERB
inlawrev-3369	811	137	's	's	PART
inlawrev-3369	811	138	third	third	ADJ
inlawrev-3369	811	139	argument	argument	NOUN
inlawrev-3369	811	140	,	,	PUNCT
inlawrev-3369	811	141	the	the	DET
inlawrev-3369	811	142	court	court	NOUN
inlawrev-3369	811	143	merely	merely	ADV
inlawrev-3369	811	144	stated	state	VERB
inlawrev-3369	811	145	that	that	SCONJ
inlawrev-3369	811	146	"	"	PUNCT
inlawrev-3369	811	147	[	[	X
inlawrev-3369	811	148	t]he	t]he	ADJ
inlawrev-3369	811	149	state	state	NOUN
inlawrev-3369	811	150	board	board	NOUN
inlawrev-3369	811	151	has	have	AUX
inlawrev-3369	811	152	presented	present	VERB
inlawrev-3369	811	153	no	no	DET
inlawrev-3369	811	154	expertise	expertise	NOUN
inlawrev-3369	811	155	here	here	ADV
inlawrev-3369	811	156	.	.	PUNCT
inlawrev-3369	812	1	expertise	expertise	NOUN
inlawrev-3369	812	2	is	be	AUX
inlawrev-3369	812	3	demonstrated	demonstrate	VERB
inlawrev-3369	812	4	by	by	ADP
inlawrev-3369	812	5	expert	expert	ADJ
inlawrev-3369	812	6	action	action	NOUN
inlawrev-3369	812	7	,	,	PUNCT
inlawrev-3369	812	8	not	not	PART
inlawrev-3369	812	9	a	a	DET
inlawrev-3369	812	10	will	will	NOUN
inlawrev-3369	812	11	to	to	PART
inlawrev-3369	812	12	power	power	VERB
inlawrev-3369	812	13	.	.	PUNCT
inlawrev-3369	813	1	"^"*^	"^"*^	PROPN
inlawrev-3369	814	1	after	after	ADP
inlawrev-3369	814	2	determining	determine	VERB
inlawrev-3369	814	3	that	that	DET
inlawrev-3369	814	4	use	use	NOUN
inlawrev-3369	814	5	of	of	ADP
inlawrev-3369	814	6	the	the	DET
inlawrev-3369	814	7	commercial	commercial	ADJ
inlawrev-3369	814	8	land	land	NOUN
inlawrev-3369	814	9	schedule	schedule	NOUN
inlawrev-3369	814	10	was	be	AUX
inlawrev-3369	814	11	error	error	NOUN
inlawrev-3369	814	12	,	,	PUNCT
inlawrev-3369	814	13	the	the	DET
inlawrev-3369	814	14	court	court	NOUN
inlawrev-3369	814	15	addressed	address	VERB
inlawrev-3369	814	16	whether	whether	SCONJ
inlawrev-3369	814	17	the	the	DET
inlawrev-3369	814	18	assessment	assessment	NOUN
inlawrev-3369	814	19	violated	violate	VERB
inlawrev-3369	814	20	the	the	DET
inlawrev-3369	814	21	requirement	requirement	NOUN
inlawrev-3369	814	22	of	of	ADP
inlawrev-3369	814	23	uniformity	uniformity	NOUN
inlawrev-3369	814	24	and	and	CCONJ
inlawrev-3369	814	25	equality	equality	NOUN
inlawrev-3369	814	26	in	in	ADP
inlawrev-3369	814	27	assessment	assessment	NOUN
inlawrev-3369	814	28	as	as	SCONJ
inlawrev-3369	814	29	guaranteed	guarantee	VERB
inlawrev-3369	814	30	by	by	ADP
inlawrev-3369	814	31	the	the	DET
inlawrev-3369	814	32	indiana	indiana	PROPN
inlawrev-3369	814	33	constitution.^"*^	constitution.^"*^	VERB
inlawrev-3369	815	1	the	the	DET
inlawrev-3369	815	2	court	court	NOUN
inlawrev-3369	815	3	stated	state	VERB
inlawrev-3369	815	4	that	that	SCONJ
inlawrev-3369	815	5	"	"	PUNCT
inlawrev-3369	815	6	[	[	X
inlawrev-3369	815	7	l]and	l]and	NOUN
inlawrev-3369	815	8	[	[	X
inlawrev-3369	815	9	o]rders	o]rder	NOUN
inlawrev-3369	815	10	have	have	VERB
inlawrev-3369	815	11	the	the	DET
inlawrev-3369	815	12	force	force	NOUN
inlawrev-3369	815	13	of	of	ADP
inlawrev-3369	815	14	law	law	NOUN
inlawrev-3369	815	15	and	and	CCONJ
inlawrev-3369	815	16	are	be	AUX
inlawrev-3369	815	17	to	to	PART
inlawrev-3369	815	18	be	be	AUX
inlawrev-3369	815	19	complied	comply	VERB
inlawrev-3369	815	20	with	with	ADP
inlawrev-3369	815	21	as	as	ADV
inlawrev-3369	815	22	long	long	ADV
inlawrev-3369	815	23	as	as	ADP
inlawrev-3369	816	1	the	the	DET
inlawrev-3369	816	2	applied	apply	VERB
inlawrev-3369	816	3	[	[	X
inlawrev-3369	816	4	l]and	l]and	NOUN
inlawrev-3369	816	5	[	[	X
inlawrev-3369	816	6	o]rder	o]rder	NOUN
inlawrev-3369	816	7	results	result	NOUN
inlawrev-3369	816	8	in	in	ADP
inlawrev-3369	816	9	constitutional	constitutional	ADJ
inlawrev-3369	816	10	assessments	assessment	NOUN
inlawrev-3369	816	11	.	.	PUNCT
inlawrev-3369	817	1	"^^^	"^^^	PUNCT
inlawrev-3369	818	1	in	in	ADP
inlawrev-3369	818	2	the	the	DET
inlawrev-3369	818	3	absence	absence	NOUN
inlawrev-3369	818	4	of	of	ADP
inlawrev-3369	818	5	evidence	evidence	NOUN
inlawrev-3369	818	6	demonstrating	demonstrate	VERB
inlawrev-3369	818	7	that	that	SCONJ
inlawrev-3369	818	8	the	the	DET
inlawrev-3369	818	9	mckay	mckay	PROPN
inlawrev-3369	818	10	was	be	AUX
inlawrev-3369	818	11	functionally	functionally	ADV
inlawrev-3369	818	12	distinct	distinct	ADJ
inlawrev-3369	818	13	from	from	ADP
inlawrev-3369	818	14	other	other	ADJ
inlawrev-3369	818	15	land	land	NOUN
inlawrev-3369	818	16	upon	upon	SCONJ
inlawrev-3369	818	17	which	which	PRON
inlawrev-3369	818	18	apartments	apartment	NOUN
inlawrev-3369	818	19	are	be	AUX
inlawrev-3369	818	20	located	locate	VERB
inlawrev-3369	818	21	,	,	PUNCT
inlawrev-3369	818	22	the	the	DET
inlawrev-3369	818	23	court	court	NOUN
inlawrev-3369	818	24	held	hold	VERB
inlawrev-3369	818	25	that	that	SCONJ
inlawrev-3369	818	26	242	242	NUM
inlawrev-3369	818	27	.	.	PUNCT
inlawrev-3369	819	1	see	see	VERB
inlawrev-3369	819	2	i	i	PRON
inlawrev-3369	819	3	d.	d.	PROPN
inlawrev-3369	819	4	243	243	NUM
inlawrev-3369	819	5	.	.	PUNCT
inlawrev-3369	820	1	i	i	PRON
inlawrev-3369	820	2	d.	d.	PROPN
inlawrev-3369	820	3	at	at	ADP
inlawrev-3369	820	4	1227	1227	NUM
inlawrev-3369	820	5	.	.	PUNCT
inlawrev-3369	821	1	244	244	NUM
inlawrev-3369	821	2	.	.	PUNCT
inlawrev-3369	822	1	i	i	PRON
inlawrev-3369	822	2	d	d	PROPN
inlawrev-3369	822	3	245	245	NUM
inlawrev-3369	822	4	.	.	PUNCT
inlawrev-3369	823	1	see	see	VERB
inlawrev-3369	823	2	i	i	PROPN
inlawrev-3369	823	3	d	d	PROPN
inlawrev-3369	823	4	246	246	NUM
inlawrev-3369	823	5	.	.	PUNCT
inlawrev-3369	824	1	i	i	PRON
inlawrev-3369	824	2	d	d	PROPN
inlawrev-3369	824	3	247	247	NUM
inlawrev-3369	824	4	.	.	PUNCT
inlawrev-3369	825	1	i	i	PRON
inlawrev-3369	825	2	d	d	PROPN
inlawrev-3369	825	3	248	248	NUM
inlawrev-3369	825	4	.	.	PUNCT
inlawrev-3369	826	1	i	i	PRON
inlawrev-3369	826	2	d	d	PROPN
inlawrev-3369	826	3	at	at	ADP
inlawrev-3369	826	4	1228	1228	NUM
inlawrev-3369	826	5	.	.	PUNCT
inlawrev-3369	827	1	249	249	NUM
inlawrev-3369	827	2	.	.	PUNCT
inlawrev-3369	828	1	i	i	PRON
inlawrev-3369	828	2	d.	d.	PROPN
inlawrev-3369	828	3	(	(	PUNCT
inlawrev-3369	828	4	citing	cite	VERB
inlawrev-3369	828	5	ind	ind	NOUN
inlawrev-3369	828	6	.	.	PUNCT
inlawrev-3369	829	1	const	const	PROPN
inlawrev-3369	829	2	,	,	PUNCT
inlawrev-3369	829	3	art	art	NOUN
inlawrev-3369	829	4	.	.	PUNCT
inlawrev-3369	830	1	x	x	X
inlawrev-3369	830	2	,	,	PUNCT
inlawrev-3369	830	3	§	§	NOUN
inlawrev-3369	830	4	1	1	NUM
inlawrev-3369	830	5	)	)	PUNCT
inlawrev-3369	830	6	250	250	NUM
inlawrev-3369	830	7	.	.	PUNCT
inlawrev-3369	831	1	i	i	PRON
inlawrev-3369	831	2	d	d	PROPN
inlawrev-3369	831	3	at	at	ADP
inlawrev-3369	831	4	1229	1229	NUM
inlawrev-3369	831	5	.	.	PUNCT
inlawrev-3369	832	1	1026	1026	NUM
inlawrev-3369	832	2	indiana	indiana	PROPN
inlawrev-3369	832	3	law	law	PROPN
inlawrev-3369	832	4	review	review	NOUN
inlawrev-3369	833	1	[	[	X
inlawrev-3369	833	2	vol	vol	NOUN
inlawrev-3369	833	3	.	.	PUNCT
inlawrev-3369	834	1	32:1003	32:1003	NUM
inlawrev-3369	834	2	the	the	DET
inlawrev-3369	834	3	use	use	NOUN
inlawrev-3369	834	4	of	of	ADP
inlawrev-3369	834	5	the	the	DET
inlawrev-3369	834	6	commercial	commercial	ADJ
inlawrev-3369	834	7	land	land	NOUN
inlawrev-3369	834	8	schedule	schedule	NOUN
inlawrev-3369	834	9	violated	violate	VERB
inlawrev-3369	834	10	the	the	DET
inlawrev-3369	834	11	mandates	mandate	NOUN
inlawrev-3369	834	12	of	of	ADP
inlawrev-3369	834	13	the	the	DET
inlawrev-3369	834	14	indiana	indiana	PROPN
inlawrev-3369	834	15	constitution.^^	constitution.^^	NOUN
inlawrev-3369	834	16	'	'	PART
inlawrev-3369	834	17	3	3	NUM
inlawrev-3369	834	18	.	.	PUNCT
inlawrev-3369	834	19	dana	dana	PROPN
inlawrev-3369	834	20	corp	corp	PROPN
inlawrev-3369	834	21	.	.	PROPN
inlawrev-3369	835	1	v.	v.	ADP
inlawrev-3369	835	2	state	state	PROPN
inlawrev-3369	835	3	board	board	PROPN
inlawrev-3369	835	4	of	of	ADP
inlawrev-3369	835	5	tax	tax	NOUN
inlawrev-3369	835	6	commissioners.^^^—dana	commissioners.^^^—dana	PROPN
inlawrev-3369	835	7	challenged	challenge	VERB
inlawrev-3369	835	8	the	the	DET
inlawrev-3369	835	9	isbtc	isbtc	NOUN
inlawrev-3369	835	10	's	's	PART
inlawrev-3369	835	11	final	final	ADJ
inlawrev-3369	835	12	determination	determination	NOUN
inlawrev-3369	835	13	ofthe	ofthe	NOUN
inlawrev-3369	835	14	assessment	assessment	NOUN
inlawrev-3369	835	15	ofdana	ofdana	PROPN
inlawrev-3369	835	16	's	's	PART
inlawrev-3369	835	17	property	property	NOUN
inlawrev-3369	835	18	and	and	CCONJ
inlawrev-3369	835	19	moved	move	VERB
inlawrev-3369	835	20	for	for	ADP
inlawrev-3369	835	21	summary	summary	NOUN
inlawrev-3369	835	22	judgment	judgment	NOUN
inlawrev-3369	835	23	.	.	PUNCT
inlawrev-3369	836	1	dana	dana	PROPN
inlawrev-3369	836	2	contended	contend	VERB
inlawrev-3369	836	3	that	that	SCONJ
inlawrev-3369	836	4	any	any	DET
inlawrev-3369	836	5	property	property	NOUN
inlawrev-3369	836	6	assessment	assessment	NOUN
inlawrev-3369	836	7	made	make	VERB
inlawrev-3369	836	8	pursuant	pursuant	ADJ
inlawrev-3369	836	9	to	to	ADP
inlawrev-3369	836	10	isbtc	isbtc	ADJ
inlawrev-3369	836	11	regulations	regulation	NOUN
inlawrev-3369	836	12	is	be	AUX
inlawrev-3369	836	13	arbitrary	arbitrary	ADJ
inlawrev-3369	836	14	,	,	PUNCT
inlawrev-3369	836	15	capricious	capricious	ADJ
inlawrev-3369	836	16	,	,	PUNCT
inlawrev-3369	836	17	and	and	CCONJ
inlawrev-3369	836	18	an	an	DET
inlawrev-3369	836	19	abuse	abuse	NOUN
inlawrev-3369	836	20	of	of	ADP
inlawrev-3369	836	21	discretion	discretion	NOUN
inlawrev-3369	836	22	because	because	SCONJ
inlawrev-3369	836	23	the	the	DET
inlawrev-3369	836	24	regulations	regulation	NOUN
inlawrev-3369	836	25	provide	provide	VERB
inlawrev-3369	836	26	no	no	DET
inlawrev-3369	836	27	ascertainable	ascertainable	ADJ
inlawrev-3369	836	28	standards	standard	NOUN
inlawrev-3369	836	29	upon	upon	SCONJ
inlawrev-3369	836	30	which	which	PRON
inlawrev-3369	836	31	a	a	DET
inlawrev-3369	836	32	taxpayer	taxpayer	NOUN
inlawrev-3369	836	33	would	would	AUX
inlawrev-3369	836	34	know	know	VERB
inlawrev-3369	836	35	or	or	CCONJ
inlawrev-3369	836	36	a	a	DET
inlawrev-3369	836	37	court	court	NOUN
inlawrev-3369	836	38	could	could	AUX
inlawrev-3369	836	39	review	review	VERB
inlawrev-3369	836	40	such	such	DET
inlawrev-3369	836	41	a	a	DET
inlawrev-3369	836	42	decision.^	decision.^	NOUN
inlawrev-3369	836	43	"	"	PUNCT
inlawrev-3369	836	44	the	the	DET
inlawrev-3369	836	45	isbtc	isbtc	NOUN
inlawrev-3369	836	46	maintained	maintain	VERB
inlawrev-3369	836	47	,	,	PUNCT
inlawrev-3369	836	48	and	and	CCONJ
inlawrev-3369	836	49	the	the	DET
inlawrev-3369	836	50	court	court	NOUN
inlawrev-3369	836	51	agreed	agree	VERB
inlawrev-3369	836	52	,	,	PUNCT
inlawrev-3369	836	53	that	that	SCONJ
inlawrev-3369	836	54	dana	dana	PROPN
inlawrev-3369	836	55	had	have	AUX
inlawrev-3369	836	56	merely	merely	ADV
inlawrev-3369	836	57	attempted	attempt	VERB
inlawrev-3369	836	58	to	to	PART
inlawrev-3369	836	59	enjoy	enjoy	VERB
inlawrev-3369	836	60	retroactive	retroactive	ADJ
inlawrev-3369	836	61	effect	effect	NOUN
inlawrev-3369	836	62	of	of	ADP
inlawrev-3369	836	63	the	the	DET
inlawrev-3369	836	64	court	court	NOUN
inlawrev-3369	836	65	's	's	PART
inlawrev-3369	836	66	holding	holding	NOUN
inlawrev-3369	836	67	in	in	ADP
inlawrev-3369	836	68	st	st	PROPN
inlawrev-3369	836	69	.	.	PROPN
inlawrev-3369	836	70	john	john	PROPN
inlawrev-3369	836	71	iilp^	iilp^	PROPN
inlawrev-3369	836	72	in	in	ADP
inlawrev-3369	836	73	st	st	PROPN
inlawrev-3369	836	74	.	.	PROPN
inlawrev-3369	836	75	john	john	PROPN
inlawrev-3369	836	76	iii	iii	PROPN
inlawrev-3369	836	77	,	,	PUNCT
inlawrev-3369	836	78	the	the	DET
inlawrev-3369	836	79	court	court	NOUN
inlawrev-3369	836	80	limited	limit	VERB
inlawrev-3369	836	81	its	its	PRON
inlawrev-3369	836	82	holding	holding	NOUN
inlawrev-3369	836	83	to	to	ADP
inlawrev-3369	836	84	all	all	DET
inlawrev-3369	836	85	assessments	assessment	NOUN
inlawrev-3369	836	86	and	and	CCONJ
inlawrev-3369	836	87	appeals	appeal	NOUN
inlawrev-3369	836	88	made	make	VERB
inlawrev-3369	836	89	on	on	ADP
inlawrev-3369	836	90	or	or	CCONJ
inlawrev-3369	836	91	after	after	ADP
inlawrev-3369	836	92	may	may	PROPN
inlawrev-3369	836	93	1	1	NUM
inlawrev-3369	836	94	1	1	NUM
inlawrev-3369	836	95	,	,	PUNCT
inlawrev-3369	836	96	1999	1999	NUM
inlawrev-3369	836	97	.	.	PUNCT
inlawrev-3369	837	1	after	after	ADP
inlawrev-3369	837	2	that	that	DET
inlawrev-3369	837	3	date	date	NOUN
inlawrev-3369	837	4	,	,	PUNCT
inlawrev-3369	837	5	a	a	DET
inlawrev-3369	837	6	taxpayer	taxpayer	NOUN
inlawrev-3369	837	7	can	can	AUX
inlawrev-3369	837	8	facially	facially	ADV
inlawrev-3369	837	9	challenge	challenge	VERB
inlawrev-3369	837	10	the	the	DET
inlawrev-3369	837	11	property	property	NOUN
inlawrev-3369	837	12	tax	tax	NOUN
inlawrev-3369	837	13	assessment	assessment	NOUN
inlawrev-3369	837	14	system	system	NOUN
inlawrev-3369	837	15	as	as	ADP
inlawrev-3369	837	16	unconstitutional	unconstitutional	ADJ
inlawrev-3369	837	17	,	,	PUNCT
inlawrev-3369	837	18	using	use	VERB
inlawrev-3369	837	19	st	st	PROPN
inlawrev-3369	837	20	.	.	PROPN
inlawrev-3369	837	21	john	john	PROPN
inlawrev-3369	837	22	ill'm	ill'm	PROPN
inlawrev-3369	837	23	support	support	NOUN
inlawrev-3369	837	24	of	of	ADP
inlawrev-3369	837	25	such	such	ADJ
inlawrev-3369	837	26	claim.^^^	claim.^^^	PROPN
inlawrev-3369	837	27	however	however	ADV
inlawrev-3369	837	28	,	,	PUNCT
inlawrev-3369	837	29	the	the	DET
inlawrev-3369	837	30	court	court	NOUN
inlawrev-3369	837	31	recognized	recognize	VERB
inlawrev-3369	837	32	that	that	SCONJ
inlawrev-3369	837	33	it	it	PRON
inlawrev-3369	837	34	would	would	AUX
inlawrev-3369	837	35	continue	continue	VERB
inlawrev-3369	837	36	to	to	PART
inlawrev-3369	837	37	entertain	entertain	VERB
inlawrev-3369	837	38	"	"	PUNCT
inlawrev-3369	837	39	as	as	SCONJ
inlawrev-3369	837	40	applied	apply	VERB
inlawrev-3369	837	41	"	"	PUNCT
inlawrev-3369	837	42	challenges	challenge	NOUN
inlawrev-3369	837	43	to	to	ADP
inlawrev-3369	837	44	the	the	DET
inlawrev-3369	837	45	current	current	ADJ
inlawrev-3369	837	46	system.^^^	system.^^^	NOUN
inlawrev-3369	837	47	the	the	DET
inlawrev-3369	837	48	court	court	NOUN
inlawrev-3369	837	49	then	then	ADV
inlawrev-3369	837	50	turned	turn	VERB
inlawrev-3369	837	51	to	to	ADP
inlawrev-3369	837	52	whether	whether	SCONJ
inlawrev-3369	837	53	dana	dana	PROPN
inlawrev-3369	837	54	had	have	AUX
inlawrev-3369	837	55	supplied	supply	VERB
inlawrev-3369	837	56	sufficient	sufficient	ADJ
inlawrev-3369	837	57	evidence	evidence	NOUN
inlawrev-3369	837	58	to	to	PART
inlawrev-3369	837	59	warrant	warrant	VERB
inlawrev-3369	837	60	summary	summary	NOUN
inlawrev-3369	837	61	judgment	judgment	NOUN
inlawrev-3369	837	62	for	for	ADP
inlawrev-3369	837	63	an	an	DET
inlawrev-3369	837	64	as	as	ADV
inlawrev-3369	837	65	applied	applied	ADJ
inlawrev-3369	837	66	challenge	challenge	NOUN
inlawrev-3369	837	67	.	.	PUNCT
inlawrev-3369	838	1	finding	find	VERB
inlawrev-3369	838	2	that	that	SCONJ
inlawrev-3369	838	3	dana	dana	PROPN
inlawrev-3369	838	4	had	have	AUX
inlawrev-3369	838	5	not	not	PART
inlawrev-3369	838	6	supplied	supply	VERB
inlawrev-3369	838	7	any	any	DET
inlawrev-3369	838	8	evidence	evidence	NOUN
inlawrev-3369	838	9	to	to	PART
inlawrev-3369	838	10	demonstrate	demonstrate	VERB
inlawrev-3369	838	11	that	that	SCONJ
inlawrev-3369	838	12	no	no	DET
inlawrev-3369	838	13	genuine	genuine	ADJ
inlawrev-3369	838	14	issue	issue	NOUN
inlawrev-3369	838	15	of	of	ADP
inlawrev-3369	838	16	material	material	ADJ
inlawrev-3369	838	17	fact	fact	NOUN
inlawrev-3369	838	18	exists	exist	VERB
inlawrev-3369	838	19	,	,	PUNCT
inlawrev-3369	838	20	the	the	DET
inlawrev-3369	838	21	court	court	NOUN
inlawrev-3369	838	22	denied	deny	VERB
inlawrev-3369	838	23	the	the	DET
inlawrev-3369	838	24	motion	motion	NOUN
inlawrev-3369	838	25	for	for	ADP
inlawrev-3369	838	26	summary	summary	NOUN
inlawrev-3369	838	27	judgment.^^^	judgment.^^^	PROPN
inlawrev-3369	838	28	4	4	NUM
inlawrev-3369	838	29	.	.	PUNCT
inlawrev-3369	838	30	wetzel	wetzel	PROPN
inlawrev-3369	838	31	enterprises	enterprises	PROPN
inlawrev-3369	838	32	,	,	PUNCT
inlawrev-3369	838	33	inc	inc	PROPN
inlawrev-3369	838	34	.	.	PROPN
inlawrev-3369	839	1	v.	v.	ADP
inlawrev-3369	839	2	state	state	PROPN
inlawrev-3369	839	3	board	board	PROPN
inlawrev-3369	839	4	of	of	ADP
inlawrev-3369	839	5	tax	tax	NOUN
inlawrev-3369	839	6	commissioners.^^	commissioners.^^	NOUN
inlawrev-3369	839	7	*	*	PUNCT
inlawrev-3369	839	8	—	—	PUNCT
inlawrev-3369	839	9	wetzel	wetzel	PROPN
inlawrev-3369	839	10	owned	own	VERB
inlawrev-3369	839	11	.4	.4	NUM
inlawrev-3369	839	12	acres	acre	NOUN
inlawrev-3369	839	13	of	of	ADP
inlawrev-3369	839	14	land	land	NOUN
inlawrev-3369	839	15	and	and	CCONJ
inlawrev-3369	839	16	improvements	improvement	NOUN
inlawrev-3369	839	17	made	make	VERB
inlawrev-3369	839	18	upon	upon	SCONJ
inlawrev-3369	839	19	the	the	DET
inlawrev-3369	839	20	land	land	NOUN
inlawrev-3369	839	21	.	.	PUNCT
inlawrev-3369	840	1	during	during	ADP
inlawrev-3369	840	2	the	the	DET
inlawrev-3369	840	3	1989	1989	NUM
inlawrev-3369	840	4	general	general	ADJ
inlawrev-3369	840	5	reassessment	reassessment	NOUN
inlawrev-3369	840	6	,	,	PUNCT
inlawrev-3369	840	7	wetzel	wetzel	PROPN
inlawrev-3369	840	8	's	's	PART
inlawrev-3369	840	9	property	property	NOUN
inlawrev-3369	840	10	was	be	AUX
inlawrev-3369	840	11	increased	increase	VERB
inlawrev-3369	840	12	in	in	ADP
inlawrev-3369	840	13	value	value	NOUN
inlawrev-3369	840	14	over	over	ADP
inlawrev-3369	840	15	the	the	DET
inlawrev-3369	840	16	previous	previous	ADJ
inlawrev-3369	840	17	reassessment	reassessment	NOUN
inlawrev-3369	840	18	.	.	PUNCT
inlawrev-3369	841	1	wetzel	wetzel	PROPN
inlawrev-3369	841	2	did	do	AUX
inlawrev-3369	841	3	not	not	PART
inlawrev-3369	841	4	appeal	appeal	VERB
inlawrev-3369	841	5	the	the	DET
inlawrev-3369	841	6	assessment	assessment	NOUN
inlawrev-3369	841	7	;	;	PUNCT
inlawrev-3369	841	8	however	however	ADV
inlawrev-3369	841	9	,	,	PUNCT
inlawrev-3369	841	10	a	a	DET
inlawrev-3369	841	11	county	county	NOUN
inlawrev-3369	841	12	assessor	assessor	NOUN
inlawrev-3369	841	13	did	do	AUX
inlawrev-3369	841	14	file	file	VERB
inlawrev-3369	841	15	a	a	DET
inlawrev-3369	841	16	petition	petition	NOUN
inlawrev-3369	841	17	for	for	ADP
inlawrev-3369	841	18	review	review	NOUN
inlawrev-3369	841	19	with	with	ADP
inlawrev-3369	841	20	the	the	DET
inlawrev-3369	841	21	vanderburgh	vanderburgh	PROPN
inlawrev-3369	841	22	cbor	cbor	NOUN
inlawrev-3369	841	23	.	.	PUNCT
inlawrev-3369	842	1	in	in	ADP
inlawrev-3369	842	2	1991	1991	NUM
inlawrev-3369	842	3	,	,	PUNCT
inlawrev-3369	842	4	the	the	DET
inlawrev-3369	842	5	cbor	cbor	NOUN
inlawrev-3369	842	6	reduced	reduce	VERB
inlawrev-3369	842	7	the	the	DET
inlawrev-3369	842	8	assessed	assessed	ADJ
inlawrev-3369	842	9	value	value	NOUN
inlawrev-3369	842	10	,	,	PUNCT
inlawrev-3369	842	11	retroactive	retroactive	ADJ
inlawrev-3369	842	12	to	to	ADP
inlawrev-3369	842	13	1989.^^^	1989.^^^	NUM
inlawrev-3369	842	14	eight	eight	NUM
inlawrev-3369	842	15	months	month	NOUN
inlawrev-3369	842	16	after	after	ADP
inlawrev-3369	842	17	the	the	DET
inlawrev-3369	842	18	cbor	cbor	NOUN
inlawrev-3369	842	19	's	's	PART
inlawrev-3369	842	20	decision	decision	NOUN
inlawrev-3369	842	21	,	,	PUNCT
inlawrev-3369	842	22	the	the	DET
inlawrev-3369	842	23	same	same	ADJ
inlawrev-3369	842	24	county	county	NOUN
inlawrev-3369	842	25	assessor	assessor	NOUN
inlawrev-3369	842	26	filed	file	VERB
inlawrev-3369	842	27	a	a	DET
inlawrev-3369	842	28	petition	petition	NOUN
inlawrev-3369	842	29	for	for	ADP
inlawrev-3369	842	30	review	review	NOUN
inlawrev-3369	842	31	with	with	ADP
inlawrev-3369	842	32	the	the	DET
inlawrev-3369	842	33	isbtc	isbtc	NOUN
inlawrev-3369	842	34	.	.	PUNCT
inlawrev-3369	843	1	wetzel	wetzel	PROPN
inlawrev-3369	843	2	did	do	AUX
inlawrev-3369	843	3	not	not	PART
inlawrev-3369	843	4	receive	receive	VERB
inlawrev-3369	843	5	notice	notice	NOUN
inlawrev-3369	843	6	of	of	ADP
inlawrev-3369	843	7	a	a	DET
inlawrev-3369	843	8	hearing	hearing	NOUN
inlawrev-3369	843	9	on	on	ADP
inlawrev-3369	843	10	the	the	DET
inlawrev-3369	843	11	matter.^^	matter.^^	NOUN
inlawrev-3369	843	12	°	°	NOUN
inlawrev-3369	843	13	subsequently	subsequently	ADV
inlawrev-3369	843	14	,	,	PUNCT
inlawrev-3369	843	15	on	on	ADP
inlawrev-3369	843	16	february	february	PROPN
inlawrev-3369	843	17	23	23	NUM
inlawrev-3369	843	18	,	,	PUNCT
inlawrev-3369	843	19	1996	1996	NUM
inlawrev-3369	843	20	,	,	PUNCT
inlawrev-3369	843	21	the	the	DET
inlawrev-3369	843	22	isbtc	isbtc	NOUN
inlawrev-3369	843	23	issued	issue	VERB
inlawrev-3369	843	24	its	its	PRON
inlawrev-3369	843	25	final	final	ADJ
inlawrev-3369	843	26	determination	determination	NOUN
inlawrev-3369	843	27	of	of	ADP
inlawrev-3369	843	28	assessment	assessment	NOUN
inlawrev-3369	843	29	,	,	PUNCT
inlawrev-3369	843	30	invalidating	invalidate	VERB
inlawrev-3369	843	31	the	the	DET
inlawrev-3369	843	32	cbor	cbor	NOUN
inlawrev-3369	843	33	's	's	PART
inlawrev-3369	843	34	reduction.^^	reduction.^^	NOUN
inlawrev-3369	843	35	'	'	PUNCT
inlawrev-3369	843	36	the	the	DET
inlawrev-3369	843	37	isbtc	isbtc	NOUN
inlawrev-3369	843	38	argued	argue	VERB
inlawrev-3369	843	39	that	that	SCONJ
inlawrev-3369	843	40	only	only	ADV
inlawrev-3369	843	41	a	a	DET
inlawrev-3369	843	42	specific	specific	ADJ
inlawrev-3369	843	43	taxpayer	taxpayer	NOUN
inlawrev-3369	843	44	can	can	AUX
inlawrev-3369	843	45	file	file	VERB
inlawrev-3369	843	46	a	a	DET
inlawrev-3369	843	47	petition	petition	NOUN
inlawrev-3369	843	48	for	for	ADP
inlawrev-3369	843	49	review	review	NOUN
inlawrev-3369	843	50	with	with	ADP
inlawrev-3369	843	51	the	the	DET
inlawrev-3369	843	52	cbor	cbor	NOUN
inlawrev-3369	843	53	and	and	CCONJ
inlawrev-3369	843	54	that	that	SCONJ
inlawrev-3369	843	55	any	any	DET
inlawrev-3369	843	56	action	action	NOUN
inlawrev-3369	843	57	taken	take	VERB
inlawrev-3369	843	58	by	by	ADP
inlawrev-3369	843	59	the	the	DET
inlawrev-3369	843	60	cbor	cbor	NOUN
inlawrev-3369	843	61	with	with	ADP
inlawrev-3369	843	62	respect	respect	NOUN
inlawrev-3369	843	63	to	to	ADP
inlawrev-3369	843	64	wetzel	wetzel	PROPN
inlawrev-3369	843	65	's	's	PART
inlawrev-3369	843	66	property	property	NOUN
inlawrev-3369	843	67	was	be	AUX
inlawrev-3369	843	68	invalid	invalid	ADJ
inlawrev-3369	843	69	.	.	PUNCT
inlawrev-3369	844	1	the	the	DET
inlawrev-3369	844	2	court	court	NOUN
inlawrev-3369	844	3	pointed	point	VERB
inlawrev-3369	844	4	out	out	ADP
inlawrev-3369	844	5	that	that	SCONJ
inlawrev-3369	844	6	the	the	DET
inlawrev-3369	844	7	relevant	relevant	ADJ
inlawrev-3369	844	8	statute	statute	NOUN
inlawrev-3369	844	9	included	include	VERB
inlawrev-3369	844	10	language	language	NOUN
inlawrev-3369	844	11	such	such	ADJ
inlawrev-3369	844	12	that	that	SCONJ
inlawrev-3369	844	13	a	a	DET
inlawrev-3369	844	14	cbor	cbor	NOUN
inlawrev-3369	844	15	could	could	AUX
inlawrev-3369	844	16	review	review	VERB
inlawrev-3369	844	17	an	an	DET
inlawrev-3369	844	18	assessment	assessment	NOUN
inlawrev-3369	844	19	brought	bring	VERB
inlawrev-3369	844	20	to	to	ADP
inlawrev-3369	844	21	its	its	PRON
inlawrev-3369	844	22	attention	attention	NOUN
inlawrev-3369	844	23	by	by	ADP
inlawrev-3369	844	24	"	"	PUNCT
inlawrev-3369	844	25	any	any	DET
inlawrev-3369	844	26	person	person	NOUN
inlawrev-3369	844	27	"	"	PUNCT
inlawrev-3369	844	28	and	and	CCONJ
inlawrev-3369	844	29	that	that	SCONJ
inlawrev-3369	844	30	filing	file	VERB
inlawrev-3369	844	31	a	a	DET
inlawrev-3369	844	32	petition	petition	NOUN
inlawrev-3369	844	33	for	for	ADP
inlawrev-3369	844	34	review	review	NOUN
inlawrev-3369	844	35	was	be	AUX
inlawrev-3369	844	36	a	a	DET
inlawrev-3369	844	37	way	way	NOUN
inlawrev-3369	844	38	for	for	ADP
inlawrev-3369	844	39	"	"	PUNCT
inlawrev-3369	844	40	any	any	DET
inlawrev-3369	844	41	person	person	NOUN
inlawrev-3369	844	42	"	"	PUNCT
inlawrev-3369	844	43	251	251	NUM
inlawrev-3369	844	44	.	.	PUNCT
inlawrev-3369	845	1	i	i	PRON
inlawrev-3369	845	2	d	d	PROPN
inlawrev-3369	845	3	at	at	ADP
inlawrev-3369	845	4	1230	1230	NUM
inlawrev-3369	845	5	.	.	PUNCT
inlawrev-3369	846	1	252	252	NUM
inlawrev-3369	846	2	.	.	PUNCT
inlawrev-3369	846	3	694	694	NUM
inlawrev-3369	846	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	846	5	1244	1244	NUM
inlawrev-3369	846	6	(	(	PUNCT
inlawrev-3369	846	7	ind	ind	NOUN
inlawrev-3369	846	8	.	.	PUNCT
inlawrev-3369	847	1	tax	tax	PROPN
inlawrev-3369	847	2	ct	ct	PROPN
inlawrev-3369	847	3	.	.	PROPN
inlawrev-3369	847	4	1998	1998	NUM
inlawrev-3369	847	5	)	)	PUNCT
inlawrev-3369	847	6	,	,	PUNCT
inlawrev-3369	848	1	253	253	X
inlawrev-3369	848	2	.	.	PUNCT
inlawrev-3369	849	1	see	see	VERB
inlawrev-3369	849	2	i	i	PRON
inlawrev-3369	849	3	d.	d.	PROPN
inlawrev-3369	849	4	at	at	ADP
inlawrev-3369	849	5	1246	1246	NUM
inlawrev-3369	849	6	.	.	PUNCT
inlawrev-3369	850	1	254	254	NUM
inlawrev-3369	850	2	.	.	PUNCT
inlawrev-3369	851	1	690	690	NUM
inlawrev-3369	851	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	851	3	370	370	NUM
inlawrev-3369	851	4	(	(	PUNCT
inlawrev-3369	851	5	ind	ind	NOUN
inlawrev-3369	851	6	.	.	PUNCT
inlawrev-3369	852	1	tax	tax	PROPN
inlawrev-3369	852	2	ct	ct	PROPN
inlawrev-3369	852	3	.	.	PROPN
inlawrev-3369	852	4	1997	1997	NUM
inlawrev-3369	852	5	)	)	PUNCT
inlawrev-3369	852	6	.	.	PUNCT
inlawrev-3369	853	1	255	255	X
inlawrev-3369	853	2	.	.	PUNCT
inlawrev-3369	854	1	see	see	VERB
inlawrev-3369	854	2	dana	dana	PROPN
inlawrev-3369	854	3	,	,	PUNCT
inlawrev-3369	854	4	694	694	NUM
inlawrev-3369	854	5	n.e.2d	n.e.2d	NOUN
inlawrev-3369	854	6	at	at	ADP
inlawrev-3369	854	7	1247	1247	NUM
inlawrev-3369	854	8	.	.	PUNCT
inlawrev-3369	855	1	256	256	NUM
inlawrev-3369	855	2	.	.	PUNCT
inlawrev-3369	856	1	i	i	PRON
inlawrev-3369	856	2	d	d	PROPN
inlawrev-3369	856	3	257	257	NUM
inlawrev-3369	856	4	.	.	PUNCT
inlawrev-3369	857	1	i	i	PRON
inlawrev-3369	857	2	d	d	PROPN
inlawrev-3369	857	3	at	at	ADP
inlawrev-3369	857	4	1248	1248	NUM
inlawrev-3369	857	5	.	.	PUNCT
inlawrev-3369	858	1	258	258	NUM
inlawrev-3369	858	2	.	.	NOUN
inlawrev-3369	858	3	694	694	NUM
inlawrev-3369	858	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	858	5	1259	1259	NUM
inlawrev-3369	858	6	(	(	PUNCT
inlawrev-3369	858	7	ind	ind	NOUN
inlawrev-3369	858	8	.	.	PUNCT
inlawrev-3369	859	1	tax	tax	PROPN
inlawrev-3369	859	2	ct	ct	PROPN
inlawrev-3369	859	3	.	.	PROPN
inlawrev-3369	859	4	1998	1998	NUM
inlawrev-3369	859	5	)	)	PUNCT
inlawrev-3369	860	1	259	259	NUM
inlawrev-3369	860	2	.	.	PUNCT
inlawrev-3369	861	1	see	see	VERB
inlawrev-3369	861	2	i	i	PRON
inlawrev-3369	861	3	d	d	PROPN
inlawrev-3369	861	4	at	at	ADP
inlawrev-3369	861	5	1260	1260	NUM
inlawrev-3369	861	6	.	.	PUNCT
inlawrev-3369	862	1	260	260	NUM
inlawrev-3369	862	2	.	.	PUNCT
inlawrev-3369	863	1	see	see	VERB
inlawrev-3369	863	2	i	i	PRON
inlawrev-3369	863	3	d	d	PROPN
inlawrev-3369	863	4	at	at	ADP
inlawrev-3369	863	5	1261	1261	NUM
inlawrev-3369	863	6	.	.	PUNCT
inlawrev-3369	864	1	261	261	NUM
inlawrev-3369	864	2	.	.	PUNCT
inlawrev-3369	864	3	see	see	VERB
inlawrev-3369	864	4	i	i	PRON
inlawrev-3369	864	5	d.	d.	PROPN
inlawrev-3369	864	6	1999	1999	NUM
inlawrev-3369	864	7	]	]	PUNCT
inlawrev-3369	865	1	taxation	taxation	NOUN
inlawrev-3369	865	2	1027	1027	NUM
inlawrev-3369	865	3	to	to	PART
inlawrev-3369	865	4	bring	bring	VERB
inlawrev-3369	865	5	an	an	DET
inlawrev-3369	865	6	assessment	assessment	NOUN
inlawrev-3369	865	7	to	to	ADP
inlawrev-3369	865	8	the	the	DET
inlawrev-3369	865	9	cbor	cbor	NOUN
inlawrev-3369	865	10	's	's	PART
inlawrev-3369	865	11	attention.^^^	attention.^^^	NOUN
inlawrev-3369	865	12	however	however	ADV
inlawrev-3369	865	13	,	,	PUNCT
inlawrev-3369	865	14	the	the	DET
inlawrev-3369	865	15	court	court	NOUN
inlawrev-3369	865	16	believed	believe	VERB
inlawrev-3369	865	17	that	that	SCONJ
inlawrev-3369	865	18	the	the	DET
inlawrev-3369	865	19	issue	issue	NOUN
inlawrev-3369	865	20	of	of	ADP
inlawrev-3369	865	21	the	the	DET
inlawrev-3369	865	22	case	case	NOUN
inlawrev-3369	865	23	was	be	AUX
inlawrev-3369	865	24	whether	whether	SCONJ
inlawrev-3369	865	25	the	the	DET
inlawrev-3369	865	26	isbtc	isbtc	NOUN
inlawrev-3369	865	27	could	could	AUX
inlawrev-3369	865	28	review	review	VERB
inlawrev-3369	865	29	the	the	DET
inlawrev-3369	865	30	cbor	cbor	NOUN
inlawrev-3369	865	31	's	's	PART
inlawrev-3369	865	32	assessment	assessment	NOUN
inlawrev-3369	865	33	more	more	ADJ
inlawrev-3369	865	34	than	than	ADP
inlawrev-3369	865	35	four	four	NUM
inlawrev-3369	865	36	years	year	NOUN
inlawrev-3369	865	37	after	after	SCONJ
inlawrev-3369	865	38	wetzel	wetzel	PROPN
inlawrev-3369	865	39	received	receive	VERB
inlawrev-3369	865	40	and	and	CCONJ
inlawrev-3369	865	41	paid	pay	VERB
inlawrev-3369	865	42	the	the	DET
inlawrev-3369	865	43	reduced	reduce	VERB
inlawrev-3369	865	44	tax	tax	NOUN
inlawrev-3369	865	45	bills	bill	NOUN
inlawrev-3369	865	46	.	.	PUNCT
inlawrev-3369	865	47	'	'	PUNCT
inlawrev-3369	866	1	"	"	PUNCT
inlawrev-3369	866	2	'	'	PUNCT
inlawrev-3369	866	3	there	there	PRON
inlawrev-3369	866	4	are	be	VERB
inlawrev-3369	866	5	two	two	NUM
inlawrev-3369	866	6	ways	way	NOUN
inlawrev-3369	866	7	in	in	ADP
inlawrev-3369	866	8	which	which	PRON
inlawrev-3369	866	9	the	the	DET
inlawrev-3369	866	10	isbtc	isbtc	NOUN
inlawrev-3369	866	11	can	can	AUX
inlawrev-3369	866	12	review	review	VERB
inlawrev-3369	866	13	an	an	DET
inlawrev-3369	866	14	assessment	assessment	NOUN
inlawrev-3369	866	15	:	:	PUNCT
inlawrev-3369	866	16	(	(	PUNCT
inlawrev-3369	866	17	1	1	X
inlawrev-3369	866	18	)	)	PUNCT
inlawrev-3369	866	19	when	when	SCONJ
inlawrev-3369	866	20	a	a	DET
inlawrev-3369	866	21	taxpayer	taxpayer	NOUN
inlawrev-3369	866	22	files	file	VERB
inlawrev-3369	866	23	a	a	DET
inlawrev-3369	866	24	petition	petition	NOUN
inlawrev-3369	866	25	for	for	ADP
inlawrev-3369	866	26	review	review	NOUN
inlawrev-3369	866	27	,	,	PUNCT
inlawrev-3369	866	28	or	or	CCONJ
inlawrev-3369	866	29	(	(	PUNCT
inlawrev-3369	866	30	2	2	X
inlawrev-3369	866	31	)	)	PUNCT
inlawrev-3369	866	32	where	where	SCONJ
inlawrev-3369	866	33	the	the	DET
inlawrev-3369	866	34	isbtc	isbtc	NOUN
inlawrev-3369	866	35	decides	decide	VERB
inlawrev-3369	866	36	to	to	PART
inlawrev-3369	866	37	sua	sua	PROPN
inlawrev-3369	866	38	sponte	sponte	PROPN
inlawrev-3369	866	39	review	review	VERB
inlawrev-3369	866	40	an	an	DET
inlawrev-3369	866	41	assessment	assessment	NOUN
inlawrev-3369	866	42	.	.	PUNCT
inlawrev-3369	866	43	'	'	PUNCT
inlawrev-3369	867	1	"	"	PUNCT
inlawrev-3369	867	2	'	'	PUNCT
inlawrev-3369	867	3	*	*	VERB
inlawrev-3369	867	4	in	in	ADP
inlawrev-3369	867	5	this	this	DET
inlawrev-3369	867	6	case	case	NOUN
inlawrev-3369	867	7	,	,	PUNCT
inlawrev-3369	867	8	a	a	DET
inlawrev-3369	867	9	petition	petition	NOUN
inlawrev-3369	867	10	was	be	AUX
inlawrev-3369	867	11	filed	file	VERB
inlawrev-3369	867	12	.	.	PUNCT
inlawrev-3369	868	1	however	however	ADV
inlawrev-3369	868	2	,	,	PUNCT
inlawrev-3369	868	3	a	a	DET
inlawrev-3369	868	4	petition	petition	NOUN
inlawrev-3369	868	5	must	must	AUX
inlawrev-3369	868	6	be	be	AUX
inlawrev-3369	868	7	filed	file	VERB
inlawrev-3369	868	8	within	within	ADP
inlawrev-3369	868	9	thirty	thirty	NUM
inlawrev-3369	868	10	days	day	NOUN
inlawrev-3369	868	11	after	after	ADP
inlawrev-3369	868	12	the	the	DET
inlawrev-3369	868	13	cbor	cbor	NOUN
inlawrev-3369	868	14	's	's	PART
inlawrev-3369	868	15	determination	determination	NOUN
inlawrev-3369	868	16	.	.	PUNCT
inlawrev-3369	869	1	'"^	'"^	NUM
inlawrev-3369	869	2	here	here	ADV
inlawrev-3369	869	3	,	,	PUNCT
inlawrev-3369	869	4	the	the	DET
inlawrev-3369	869	5	petition	petition	NOUN
inlawrev-3369	869	6	was	be	AUX
inlawrev-3369	869	7	filed	file	VERB
inlawrev-3369	869	8	eight	eight	NUM
inlawrev-3369	869	9	months	month	NOUN
inlawrev-3369	869	10	after	after	ADP
inlawrev-3369	869	11	the	the	DET
inlawrev-3369	869	12	cbor	cbor	NOUN
inlawrev-3369	869	13	's	's	PART
inlawrev-3369	869	14	final	final	ADJ
inlawrev-3369	869	15	determination	determination	NOUN
inlawrev-3369	869	16	.	.	PUNCT
inlawrev-3369	870	1	in	in	ADP
inlawrev-3369	870	2	limited	limited	ADJ
inlawrev-3369	870	3	circumstances	circumstance	NOUN
inlawrev-3369	870	4	,	,	PUNCT
inlawrev-3369	870	5	the	the	DET
inlawrev-3369	870	6	isbtc	isbtc	NOUN
inlawrev-3369	870	7	can	can	AUX
inlawrev-3369	870	8	review	review	VERB
inlawrev-3369	870	9	untimely	untimely	ADV
inlawrev-3369	870	10	filed	file	VERB
inlawrev-3369	870	11	petitions	petition	NOUN
inlawrev-3369	870	12	.	.	PUNCT
inlawrev-3369	870	13	'	'	PUNCT
inlawrev-3369	871	1	"	"	PUNCT
inlawrev-3369	871	2	"	"	PUNCT
inlawrev-3369	871	3	in	in	ADP
inlawrev-3369	871	4	any	any	DET
inlawrev-3369	871	5	event	event	NOUN
inlawrev-3369	871	6	,	,	PUNCT
inlawrev-3369	871	7	whether	whether	SCONJ
inlawrev-3369	871	8	by	by	ADP
inlawrev-3369	871	9	petition	petition	NOUN
inlawrev-3369	871	10	or	or	CCONJ
inlawrev-3369	871	11	sua	sua	PROPN
inlawrev-3369	871	12	sponte	sponte	NOUN
inlawrev-3369	871	13	,	,	PUNCT
inlawrev-3369	871	14	the	the	DET
inlawrev-3369	871	15	isbtc	isbtc	NOUN
inlawrev-3369	871	16	can	can	AUX
inlawrev-3369	871	17	only	only	ADV
inlawrev-3369	871	18	alter	alter	VERB
inlawrev-3369	871	19	assessments	assessment	NOUN
inlawrev-3369	871	20	if	if	SCONJ
inlawrev-3369	871	21	done	do	VERB
inlawrev-3369	871	22	so	so	ADV
inlawrev-3369	871	23	within	within	ADP
inlawrev-3369	871	24	three	three	NUM
inlawrev-3369	871	25	years	year	NOUN
inlawrev-3369	871	26	after	after	SCONJ
inlawrev-3369	871	27	the	the	DET
inlawrev-3369	871	28	assessment	assessment	NOUN
inlawrev-3369	871	29	was	be	AUX
inlawrev-3369	871	30	made	make	VERB
inlawrev-3369	871	31	.	.	PUNCT
inlawrev-3369	872	1	'"^	'"^	X
inlawrev-3369	872	2	in	in	ADP
inlawrev-3369	872	3	this	this	DET
inlawrev-3369	872	4	case	case	NOUN
inlawrev-3369	872	5	,	,	PUNCT
inlawrev-3369	872	6	the	the	DET
inlawrev-3369	872	7	isbtc	isbtc	NOUN
inlawrev-3369	872	8	attempted	attempt	VERB
inlawrev-3369	872	9	to	to	PART
inlawrev-3369	872	10	alter	alter	VERB
inlawrev-3369	872	11	an	an	DET
inlawrev-3369	872	12	assessment	assessment	NOUN
inlawrev-3369	872	13	made	make	VERB
inlawrev-3369	872	14	four	four	NUM
inlawrev-3369	872	15	years	year	NOUN
inlawrev-3369	872	16	prior	prior	ADV
inlawrev-3369	872	17	.	.	PUNCT
inlawrev-3369	873	1	even	even	ADV
inlawrev-3369	873	2	if	if	SCONJ
inlawrev-3369	873	3	the	the	DET
inlawrev-3369	873	4	isbtc	isbtc	NOUN
inlawrev-3369	873	5	could	could	AUX
inlawrev-3369	873	6	establish	establish	VERB
inlawrev-3369	873	7	that	that	SCONJ
inlawrev-3369	873	8	it	it	PRON
inlawrev-3369	873	9	could	could	AUX
inlawrev-3369	873	10	review	review	VERB
inlawrev-3369	873	11	the	the	DET
inlawrev-3369	873	12	assessment	assessment	NOUN
inlawrev-3369	873	13	sua	sua	PROPN
inlawrev-3369	873	14	sponte	sponte	PROPN
inlawrev-3369	873	15	,	,	PUNCT
inlawrev-3369	873	16	it	it	PRON
inlawrev-3369	873	17	failed	fail	VERB
inlawrev-3369	873	18	to	to	PART
inlawrev-3369	873	19	provide	provide	VERB
inlawrev-3369	873	20	wetzel	wetzel	PROPN
inlawrev-3369	873	21	with	with	ADP
inlawrev-3369	873	22	proper	proper	ADJ
inlawrev-3369	873	23	notice	notice	NOUN
inlawrev-3369	873	24	and	and	CCONJ
inlawrev-3369	873	25	a	a	DET
inlawrev-3369	873	26	hearing	hearing	NOUN
inlawrev-3369	873	27	.	.	PUNCT
inlawrev-3369	874	1	therefore	therefore	ADV
inlawrev-3369	874	2	,	,	PUNCT
inlawrev-3369	874	3	the	the	DET
inlawrev-3369	874	4	court	court	NOUN
inlawrev-3369	874	5	held	hold	VERB
inlawrev-3369	874	6	that	that	SCONJ
inlawrev-3369	874	7	the	the	DET
inlawrev-3369	874	8	isbtc	isbtc	NOUN
inlawrev-3369	874	9	could	could	AUX
inlawrev-3369	874	10	not	not	PART
inlawrev-3369	874	11	alter	alter	VERB
inlawrev-3369	874	12	the	the	DET
inlawrev-3369	874	13	cbor	cbor	NOUN
inlawrev-3369	874	14	's	's	PART
inlawrev-3369	874	15	reduction	reduction	NOUN
inlawrev-3369	874	16	in	in	ADP
inlawrev-3369	874	17	value	value	NOUN
inlawrev-3369	874	18	.	.	PUNCT
inlawrev-3369	875	1	'"^	'"^	NUM
inlawrev-3369	876	1	5	5	NUM
inlawrev-3369	876	2	.	.	PUNCT
inlawrev-3369	876	3	zakutansky	zakutansky	INTJ
inlawrev-3369	877	1	v.	v.	ADP
inlawrev-3369	877	2	state	state	PROPN
inlawrev-3369	877	3	board	board	NOUN
inlawrev-3369	877	4	oftax	oftax	NOUN
inlawrev-3369	877	5	commissioners	commissioner	NOUN
inlawrev-3369	877	6	.	.	PUNCT
inlawrev-3369	878	1	'"^—^zakutansky	'"^—^zakutansky	PROPN
inlawrev-3369	878	2	owned	own	VERB
inlawrev-3369	878	3	a	a	DET
inlawrev-3369	878	4	marina	marina	NOUN
inlawrev-3369	878	5	consisting	consist	VERB
inlawrev-3369	878	6	of	of	ADP
inlawrev-3369	878	7	land	land	NOUN
inlawrev-3369	878	8	,	,	PUNCT
inlawrev-3369	878	9	several	several	ADJ
inlawrev-3369	878	10	pole	pole	NOUN
inlawrev-3369	878	11	bams	bams	PROPN
inlawrev-3369	878	12	,	,	PUNCT
inlawrev-3369	878	13	and	and	CCONJ
inlawrev-3369	878	14	a	a	DET
inlawrev-3369	878	15	series	series	NOUN
inlawrev-3369	878	16	of	of	ADP
inlawrev-3369	878	17	docks	dock	NOUN
inlawrev-3369	878	18	.	.	PUNCT
inlawrev-3369	879	1	the	the	DET
inlawrev-3369	879	2	property	property	NOUN
inlawrev-3369	879	3	was	be	AUX
inlawrev-3369	879	4	assessed	assess	VERB
inlawrev-3369	879	5	and	and	CCONJ
inlawrev-3369	879	6	zakutansky	zakutansky	ADV
inlawrev-3369	879	7	sought	seek	VERB
inlawrev-3369	879	8	review	review	NOUN
inlawrev-3369	879	9	of	of	ADP
inlawrev-3369	879	10	the	the	DET
inlawrev-3369	879	11	assessment	assessment	NOUN
inlawrev-3369	879	12	.	.	PUNCT
inlawrev-3369	880	1	still	still	ADV
inlawrev-3369	880	2	unsatisfied	unsatisfied	ADJ
inlawrev-3369	880	3	with	with	ADP
inlawrev-3369	880	4	the	the	DET
inlawrev-3369	880	5	determination	determination	NOUN
inlawrev-3369	880	6	on	on	ADP
inlawrev-3369	880	7	review	review	NOUN
inlawrev-3369	880	8	,	,	PUNCT
inlawrev-3369	880	9	zakutansky	zakutansky	CCONJ
inlawrev-3369	880	10	appealed	appeal	VERB
inlawrev-3369	880	11	the	the	DET
inlawrev-3369	880	12	decision	decision	NOUN
inlawrev-3369	880	13	,	,	PUNCT
inlawrev-3369	880	14	making	make	VERB
inlawrev-3369	880	15	three	three	NUM
inlawrev-3369	880	16	claims	claim	NOUN
inlawrev-3369	880	17	of	of	ADP
inlawrev-3369	880	18	error	error	NOUN
inlawrev-3369	880	19	.	.	PUNCT
inlawrev-3369	881	1	'^	'^	NOUN
inlawrev-3369	881	2	°	°	NOUN
inlawrev-3369	881	3	first	first	ADV
inlawrev-3369	881	4	,	,	PUNCT
inlawrev-3369	881	5	zakutansky	zakutansky	CCONJ
inlawrev-3369	881	6	argued	argue	VERB
inlawrev-3369	881	7	that	that	SCONJ
inlawrev-3369	881	8	a	a	DET
inlawrev-3369	881	9	sloped	slope	VERB
inlawrev-3369	881	10	retaining	retain	VERB
inlawrev-3369	881	11	wall	wall	NOUN
inlawrev-3369	881	12	was	be	AUX
inlawrev-3369	881	13	incorrectly	incorrectly	ADV
inlawrev-3369	881	14	assessed	assess	VERB
inlawrev-3369	881	15	.	.	PUNCT
inlawrev-3369	882	1	the	the	DET
inlawrev-3369	882	2	wall	wall	NOUN
inlawrev-3369	882	3	had	have	AUX
inlawrev-3369	882	4	been	be	AUX
inlawrev-3369	882	5	valued	value	VERB
inlawrev-3369	882	6	by	by	ADP
inlawrev-3369	882	7	the	the	DET
inlawrev-3369	882	8	assessor	assessor	NOUN
inlawrev-3369	882	9	using	use	VERB
inlawrev-3369	882	10	a	a	DET
inlawrev-3369	882	11	per	per	ADP
inlawrev-3369	882	12	-	-	PUNCT
inlawrev-3369	882	13	square	square	ADJ
inlawrev-3369	882	14	-	-	PUNCT
inlawrev-3369	882	15	foot	foot	NOUN
inlawrev-3369	882	16	basis	basis	NOUN
inlawrev-3369	882	17	rather	rather	ADV
inlawrev-3369	882	18	than	than	ADP
inlawrev-3369	882	19	a	a	DET
inlawrev-3369	882	20	per	per	ADP
inlawrev-3369	882	21	-	-	PUNCT
inlawrev-3369	882	22	linear	linear	NOUN
inlawrev-3369	882	23	basis	basis	NOUN
inlawrev-3369	882	24	,	,	PUNCT
inlawrev-3369	882	25	as	as	SCONJ
inlawrev-3369	882	26	required	require	VERB
inlawrev-3369	882	27	by	by	ADP
inlawrev-3369	882	28	regulation	regulation	NOUN
inlawrev-3369	882	29	.	.	PUNCT
inlawrev-3369	883	1	'^	'^	NOUN
inlawrev-3369	883	2	'	'	PUNCT
inlawrev-3369	883	3	though	though	SCONJ
inlawrev-3369	883	4	the	the	DET
inlawrev-3369	883	5	isbtc	isbtc	NOUN
inlawrev-3369	883	6	agreed	agree	VERB
inlawrev-3369	883	7	to	to	PART
inlawrev-3369	883	8	correct	correct	VERB
inlawrev-3369	883	9	the	the	DET
inlawrev-3369	883	10	mistake	mistake	NOUN
inlawrev-3369	883	11	,	,	PUNCT
inlawrev-3369	883	12	the	the	DET
inlawrev-3369	883	13	isbtc	isbtc	NOUN
inlawrev-3369	883	14	maintained	maintain	VERB
inlawrev-3369	883	15	that	that	SCONJ
inlawrev-3369	883	16	an	an	DET
inlawrev-3369	883	17	"	"	PUNCT
inlawrev-3369	883	18	a	a	DET
inlawrev-3369	883	19	"	"	PUNCT
inlawrev-3369	883	20	grade	grade	NOUN
inlawrev-3369	883	21	factor	factor	NOUN
inlawrev-3369	883	22	was	be	AUX
inlawrev-3369	883	23	appropriate	appropriate	ADJ
inlawrev-3369	883	24	.	.	PUNCT
inlawrev-3369	884	1	grade	grade	NOUN
inlawrev-3369	884	2	factors	factor	NOUN
inlawrev-3369	884	3	are	be	AUX
inlawrev-3369	884	4	used	use	VERB
inlawrev-3369	884	5	to	to	PART
inlawrev-3369	884	6	differentiate	differentiate	VERB
inlawrev-3369	884	7	among	among	ADP
inlawrev-3369	884	8	properties	property	NOUN
inlawrev-3369	884	9	because	because	SCONJ
inlawrev-3369	884	10	of	of	ADP
inlawrev-3369	884	11	quality	quality	NOUN
inlawrev-3369	884	12	of	of	ADP
inlawrev-3369	884	13	materials	material	NOUN
inlawrev-3369	884	14	and	and	CCONJ
inlawrev-3369	884	15	workmanship	workmanship	NOUN
inlawrev-3369	884	16	.	.	PUNCT
inlawrev-3369	885	1	'^	'^	PROPN
inlawrev-3369	885	2	'	'	PUNCT
inlawrev-3369	885	3	zakutansky	zakutansky	NOUN
inlawrev-3369	885	4	offered	offer	VERB
inlawrev-3369	885	5	evidence	evidence	NOUN
inlawrev-3369	885	6	tending	tend	VERB
inlawrev-3369	885	7	to	to	PART
inlawrev-3369	885	8	show	show	VERB
inlawrev-3369	885	9	that	that	SCONJ
inlawrev-3369	885	10	an	an	DET
inlawrev-3369	885	11	"	"	PUNCT
inlawrev-3369	885	12	a	a	DET
inlawrev-3369	885	13	"	"	PUNCT
inlawrev-3369	885	14	grade	grade	NOUN
inlawrev-3369	885	15	was	be	AUX
inlawrev-3369	885	16	not	not	PART
inlawrev-3369	885	17	appropriate	appropriate	ADJ
inlawrev-3369	885	18	.	.	PUNCT
inlawrev-3369	886	1	the	the	DET
inlawrev-3369	886	2	evidence	evidence	NOUN
inlawrev-3369	886	3	proffered	proffer	VERB
inlawrev-3369	886	4	showed	show	VERB
inlawrev-3369	886	5	that	that	SCONJ
inlawrev-3369	886	6	the	the	DET
inlawrev-3369	886	7	wall	wall	NOUN
inlawrev-3369	886	8	was	be	AUX
inlawrev-3369	886	9	deteriorating	deteriorate	VERB
inlawrev-3369	886	10	,	,	PUNCT
inlawrev-3369	886	11	there	there	PRON
inlawrev-3369	886	12	were	be	VERB
inlawrev-3369	886	13	no	no	DET
inlawrev-3369	886	14	footings	footing	NOUN
inlawrev-3369	886	15	or	or	CCONJ
inlawrev-3369	886	16	metal	metal	NOUN
inlawrev-3369	886	17	rods	rod	NOUN
inlawrev-3369	886	18	supporting	support	VERB
inlawrev-3369	886	19	the	the	DET
inlawrev-3369	886	20	concrete	concrete	NOUN
inlawrev-3369	886	21	and	and	CCONJ
inlawrev-3369	886	22	the	the	DET
inlawrev-3369	886	23	cost	cost	NOUN
inlawrev-3369	886	24	of	of	ADP
inlawrev-3369	886	25	building	build	VERB
inlawrev-3369	886	26	a	a	DET
inlawrev-3369	886	27	similar	similar	ADJ
inlawrev-3369	886	28	wall	wall	NOUN
inlawrev-3369	886	29	was	be	AUX
inlawrev-3369	886	30	substantially	substantially	ADV
inlawrev-3369	886	31	less	less	ADJ
inlawrev-3369	886	32	than	than	ADP
inlawrev-3369	886	33	the	the	DET
inlawrev-3369	886	34	262	262	NUM
inlawrev-3369	886	35	.	.	PUNCT
inlawrev-3369	887	1	i	i	PRON
inlawrev-3369	887	2	d.	d.	PROPN
inlawrev-3369	887	3	at	at	ADP
inlawrev-3369	887	4	1261	1261	NUM
inlawrev-3369	887	5	n.5	n.5	PUNCT
inlawrev-3369	887	6	(	(	PUNCT
inlawrev-3369	887	7	citing	cite	VERB
inlawrev-3369	887	8	ind	ind	NOUN
inlawrev-3369	887	9	.	.	PUNCT
inlawrev-3369	888	1	code	code	PROPN
inlawrev-3369	888	2	§	§	PROPN
inlawrev-3369	888	3	6	6	NUM
inlawrev-3369	888	4	-	-	SYM
inlawrev-3369	888	5	1.1	1.1	NUM
inlawrev-3369	888	6	-	-	PUNCT
inlawrev-3369	888	7	13	13	NUM
inlawrev-3369	888	8	-	-	SYM
inlawrev-3369	888	9	5	5	NUM
inlawrev-3369	888	10	(	(	PUNCT
inlawrev-3369	888	11	1998	1998	NUM
inlawrev-3369	888	12	)	)	PUNCT
inlawrev-3369	888	13	)	)	PUNCT
inlawrev-3369	888	14	.	.	PUNCT
inlawrev-3369	889	1	263	263	NUM
inlawrev-3369	889	2	.	.	PUNCT
inlawrev-3369	890	1	/^.	/^.	PUNCT
inlawrev-3369	890	2	at	at	ADP
inlawrev-3369	890	3	1261	1261	NUM
inlawrev-3369	890	4	.	.	PUNCT
inlawrev-3369	891	1	264	264	X
inlawrev-3369	891	2	.	.	PUNCT
inlawrev-3369	892	1	see	see	VERB
inlawrev-3369	892	2	i	i	PRON
inlawrev-3369	892	3	d.	d.	PROPN
inlawrev-3369	892	4	at	at	ADP
inlawrev-3369	892	5	1261	1261	NUM
inlawrev-3369	892	6	-	-	SYM
inlawrev-3369	892	7	62	62	NUM
inlawrev-3369	892	8	(	(	PUNCT
inlawrev-3369	892	9	citing	cite	VERB
inlawrev-3369	892	10	ind	ind	NOUN
inlawrev-3369	892	11	.	.	PUNCT
inlawrev-3369	893	1	code	code	PROPN
inlawrev-3369	893	2	§	§	PROPN
inlawrev-3369	893	3	6	6	NUM
inlawrev-3369	893	4	-	-	SYM
inlawrev-3369	893	5	1.1	1.1	NUM
inlawrev-3369	893	6	-	-	PUNCT
inlawrev-3369	893	7	15	15	NUM
inlawrev-3369	893	8	-	-	SYM
inlawrev-3369	893	9	3	3	NUM
inlawrev-3369	893	10	(	(	PUNCT
inlawrev-3369	893	11	1998	1998	NUM
inlawrev-3369	893	12	)	)	PUNCT
inlawrev-3369	893	13	;	;	PUNCT
inlawrev-3369	894	1	ind	ind	PROPN
inlawrev-3369	894	2	.	.	PUNCT
inlawrev-3369	894	3	code	code	PROPN
inlawrev-3369	894	4	6	6	NUM
inlawrev-3369	894	5	-	-	SYM
inlawrev-3369	894	6	1.1	1.1	NUM
inlawrev-3369	894	7	-	-	PUNCT
inlawrev-3369	894	8	14	14	NUM
inlawrev-3369	894	9	-	-	SYM
inlawrev-3369	894	10	10	10	NUM
inlawrev-3369	894	11	(	(	PUNCT
inlawrev-3369	894	12	1998	1998	NUM
inlawrev-3369	894	13	)	)	PUNCT
inlawrev-3369	894	14	)	)	PUNCT
inlawrev-3369	894	15	.	.	PUNCT
inlawrev-3369	895	1	265	265	X
inlawrev-3369	895	2	.	.	PUNCT
inlawrev-3369	896	1	see	see	VERB
inlawrev-3369	896	2	i	i	PRON
inlawrev-3369	896	3	d	d	PROPN
inlawrev-3369	896	4	at	at	ADP
inlawrev-3369	896	5	1262	1262	NUM
inlawrev-3369	896	6	(	(	PUNCT
inlawrev-3369	896	7	citing	cite	VERB
inlawrev-3369	896	8	ind	ind	NOUN
inlawrev-3369	896	9	.	.	PUNCT
inlawrev-3369	897	1	code	code	PROPN
inlawrev-3369	897	2	§	§	PROPN
inlawrev-3369	897	3	6	6	NUM
inlawrev-3369	897	4	-	-	SYM
inlawrev-3369	897	5	1.1	1.1	NUM
inlawrev-3369	897	6	-	-	PUNCT
inlawrev-3369	897	7	15	15	NUM
inlawrev-3369	897	8	-	-	SYM
inlawrev-3369	897	9	3	3	NUM
inlawrev-3369	897	10	(	(	PUNCT
inlawrev-3369	897	11	1998	1998	NUM
inlawrev-3369	897	12	)	)	PUNCT
inlawrev-3369	897	13	)	)	PUNCT
inlawrev-3369	897	14	.	.	PUNCT
inlawrev-3369	898	1	266	266	X
inlawrev-3369	898	2	.	.	PUNCT
inlawrev-3369	899	1	see	see	VERB
inlawrev-3369	899	2	i	i	PRON
inlawrev-3369	899	3	d.	d.	PROPN
inlawrev-3369	899	4	(	(	PUNCT
inlawrev-3369	899	5	citing	cite	VERB
inlawrev-3369	899	6	state	state	PROPN
inlawrev-3369	899	7	bd	bd	PROPN
inlawrev-3369	899	8	.	.	PROPN
inlawrev-3369	899	9	of	of	ADP
inlawrev-3369	899	10	tax	tax	NOUN
inlawrev-3369	899	11	comm'rs	comm'rs	PROPN
inlawrev-3369	899	12	v.	v.	ADP
inlawrev-3369	899	13	new	new	PROPN
inlawrev-3369	899	14	energy	energy	PROPN
inlawrev-3369	899	15	co.	co.	PROPN
inlawrev-3369	899	16	of	of	ADP
inlawrev-3369	899	17	indiana	indiana	PROPN
inlawrev-3369	899	18	,	,	PUNCT
inlawrev-3369	899	19	585	585	NUM
inlawrev-3369	899	20	n.e.2d	n.e.2d	NOUN
inlawrev-3369	899	21	38	38	NUM
inlawrev-3369	899	22	,	,	PUNCT
inlawrev-3369	899	23	39	39	NUM
inlawrev-3369	899	24	(	(	PUNCT
inlawrev-3369	899	25	ind	ind	NOUN
inlawrev-3369	899	26	.	.	PUNCT
inlawrev-3369	900	1	ct	ct	PROPN
inlawrev-3369	900	2	.	.	PUNCT
inlawrev-3369	900	3	app	app	PROPN
inlawrev-3369	900	4	.	.	PROPN
inlawrev-3369	900	5	1992	1992	NUM
inlawrev-3369	900	6	)	)	PUNCT
inlawrev-3369	900	7	(	(	PUNCT
inlawrev-3369	900	8	holding	hold	VERB
inlawrev-3369	900	9	that	that	SCONJ
inlawrev-3369	900	10	the	the	DET
inlawrev-3369	900	11	isbtc	isbtc	NOUN
inlawrev-3369	900	12	may	may	AUX
inlawrev-3369	900	13	consider	consider	VERB
inlawrev-3369	900	14	untimely	untimely	ADV
inlawrev-3369	900	15	filed	file	VERB
inlawrev-3369	900	16	applications	application	NOUN
inlawrev-3369	900	17	for	for	ADP
inlawrev-3369	900	18	deductions	deduction	NOUN
inlawrev-3369	900	19	)	)	PUNCT
inlawrev-3369	900	20	)	)	PUNCT
inlawrev-3369	900	21	.	.	PUNCT
inlawrev-3369	901	1	267	267	X
inlawrev-3369	901	2	.	.	PUNCT
inlawrev-3369	902	1	see	see	VERB
inlawrev-3369	902	2	i	i	PRON
inlawrev-3369	902	3	d	d	PROPN
inlawrev-3369	902	4	(	(	PUNCT
inlawrev-3369	902	5	citing	cite	VERB
inlawrev-3369	902	6	ind	ind	NOUN
inlawrev-3369	902	7	.	.	PUNCT
inlawrev-3369	903	1	code	code	PROPN
inlawrev-3369	903	2	§	§	PROPN
inlawrev-3369	903	3	§	§	PROPN
inlawrev-3369	903	4	6	6	NUM
inlawrev-3369	903	5	-	-	SYM
inlawrev-3369	903	6	1.1	1.1	NUM
inlawrev-3369	903	7	-	-	PUNCT
inlawrev-3369	903	8	9	9	NUM
inlawrev-3369	903	9	-	-	SYM
inlawrev-3369	903	10	4	4	NUM
inlawrev-3369	903	11	,	,	PUNCT
inlawrev-3369	903	12	6	6	NUM
inlawrev-3369	903	13	-	-	SYM
inlawrev-3369	903	14	1.1	1.1	NUM
inlawrev-3369	903	15	-	-	PUNCT
inlawrev-3369	903	16	14	14	NUM
inlawrev-3369	903	17	-	-	SYM
inlawrev-3369	903	18	1	1	NUM
inlawrev-3369	903	19	1	1	NUM
inlawrev-3369	903	20	(	(	PUNCT
inlawrev-3369	903	21	1998	1998	NUM
inlawrev-3369	903	22	)	)	PUNCT
inlawrev-3369	903	23	)	)	PUNCT
inlawrev-3369	903	24	.	.	PUNCT
inlawrev-3369	904	1	268	268	NUM
inlawrev-3369	904	2	.	.	PUNCT
inlawrev-3369	905	1	i	i	PRON
inlawrev-3369	905	2	d	d	PROPN
inlawrev-3369	905	3	at	at	ADP
inlawrev-3369	905	4	1263	1263	NUM
inlawrev-3369	905	5	.	.	PUNCT
inlawrev-3369	906	1	269	269	NUM
inlawrev-3369	906	2	.	.	NOUN
inlawrev-3369	906	3	696	696	NUM
inlawrev-3369	906	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	906	5	494	494	NUM
inlawrev-3369	906	6	(	(	PUNCT
inlawrev-3369	906	7	ind	ind	NOUN
inlawrev-3369	906	8	.	.	PUNCT
inlawrev-3369	907	1	tax	tax	PROPN
inlawrev-3369	908	1	ct	ct	PROPN
inlawrev-3369	908	2	.	.	PROPN
inlawrev-3369	908	3	1	1	NUM
inlawrev-3369	908	4	998	998	NUM
inlawrev-3369	908	5	)	)	PUNCT
inlawrev-3369	908	6	.	.	PUNCT
inlawrev-3369	909	1	270	270	NUM
inlawrev-3369	909	2	.	.	PUNCT
inlawrev-3369	909	3	see	see	VERB
inlawrev-3369	909	4	i	i	PRON
inlawrev-3369	909	5	d.	d.	PROPN
inlawrev-3369	909	6	at	at	ADP
inlawrev-3369	909	7	495	495	NUM
inlawrev-3369	909	8	.	.	PUNCT
inlawrev-3369	910	1	271	271	NUM
inlawrev-3369	910	2	.	.	PUNCT
inlawrev-3369	911	1	see	see	VERB
inlawrev-3369	911	2	i	i	PRON
inlawrev-3369	911	3	d.	d.	PROPN
inlawrev-3369	911	4	(	(	PUNCT
inlawrev-3369	911	5	citing	cite	VERB
inlawrev-3369	911	6	ind	ind	NOUN
inlawrev-3369	911	7	.	.	PUNCT
inlawrev-3369	912	1	admin	admin	PROPN
inlawrev-3369	912	2	.	.	PUNCT
inlawrev-3369	912	3	code	code	PROPN
inlawrev-3369	912	4	tit	tit	PROPN
inlawrev-3369	912	5	.	.	PUNCT
inlawrev-3369	913	1	50	50	NUM
inlawrev-3369	913	2	,	,	PUNCT
inlawrev-3369	913	3	r.	r.	NOUN
inlawrev-3369	913	4	2.1	2.1	NUM
inlawrev-3369	913	5	-	-	SYM
inlawrev-3369	913	6	4	4	NUM
inlawrev-3369	913	7	-	-	SYM
inlawrev-3369	913	8	5	5	NUM
inlawrev-3369	913	9	(	(	PUNCT
inlawrev-3369	913	10	1992	1992	NUM
inlawrev-3369	913	11	)	)	PUNCT
inlawrev-3369	913	12	(	(	PUNCT
inlawrev-3369	913	13	recodified	recodifie	VERB
inlawrev-3369	913	14	at	at	ADP
inlawrev-3369	913	15	ind	ind	PROPN
inlawrev-3369	913	16	.	.	PUNCT
inlawrev-3369	914	1	admin	admin	PROPN
inlawrev-3369	914	2	.	.	PUNCT
inlawrev-3369	914	3	code	code	PROPN
inlawrev-3369	914	4	tit	tit	PROPN
inlawrev-3369	914	5	.	.	PUNCT
inlawrev-3369	915	1	50	50	NUM
inlawrev-3369	915	2	,	,	PUNCT
inlawrev-3369	915	3	r.	r.	NOUN
inlawrev-3369	915	4	2.2	2.2	NUM
inlawrev-3369	915	5	-	-	SYM
inlawrev-3369	915	6	12	12	NUM
inlawrev-3369	915	7	-	-	SYM
inlawrev-3369	915	8	5	5	NUM
inlawrev-3369	915	9	(	(	PUNCT
inlawrev-3369	915	10	1996	1996	NUM
inlawrev-3369	915	11	)	)	PUNCT
inlawrev-3369	915	12	)	)	PUNCT
inlawrev-3369	915	13	)	)	PUNCT
inlawrev-3369	915	14	.	.	PUNCT
inlawrev-3369	916	1	272	272	NUM
inlawrev-3369	916	2	.	.	PUNCT
inlawrev-3369	917	1	seeiddxa95r\.\.	seeiddxa95r\.\.	NOUN
inlawrev-3369	917	2	1028	1028	NUM
inlawrev-3369	917	3	indiana	indiana	PROPN
inlawrev-3369	917	4	law	law	PROPN
inlawrev-3369	917	5	review	review	NOUN
inlawrev-3369	918	1	[	[	X
inlawrev-3369	918	2	vol	vol	NOUN
inlawrev-3369	918	3	.	.	PUNCT
inlawrev-3369	919	1	32:1003	32:1003	NUM
inlawrev-3369	919	2	value	value	NOUN
inlawrev-3369	919	3	assigned	assign	VERB
inlawrev-3369	919	4	by	by	ADP
inlawrev-3369	919	5	the	the	DET
inlawrev-3369	919	6	isbtc	isbtc	NOUN
inlawrev-3369	919	7	.	.	PUNCT
inlawrev-3369	920	1	because	because	SCONJ
inlawrev-3369	920	2	indiana	indiana	PROPN
inlawrev-3369	920	3	's	's	PART
inlawrev-3369	920	4	tax	tax	NOUN
inlawrev-3369	920	5	system	system	NOUN
inlawrev-3369	920	6	is	be	AUX
inlawrev-3369	920	7	not	not	PART
inlawrev-3369	920	8	based	base	VERB
inlawrev-3369	920	9	on	on	ADP
inlawrev-3369	920	10	fair	fair	ADJ
inlawrev-3369	920	11	market	market	NOUN
inlawrev-3369	920	12	value	value	NOUN
inlawrev-3369	920	13	,	,	PUNCT
inlawrev-3369	920	14	however	however	ADV
inlawrev-3369	920	15	,	,	PUNCT
inlawrev-3369	920	16	the	the	DET
inlawrev-3369	920	17	court	court	NOUN
inlawrev-3369	920	18	stated	state	VERB
inlawrev-3369	920	19	that	that	SCONJ
inlawrev-3369	920	20	evidence	evidence	NOUN
inlawrev-3369	920	21	of	of	ADP
inlawrev-3369	920	22	reproduction	reproduction	NOUN
inlawrev-3369	920	23	cost	cost	NOUN
inlawrev-3369	920	24	is	be	AUX
inlawrev-3369	920	25	not	not	PART
inlawrev-3369	920	26	determinative	determinative	ADJ
inlawrev-3369	920	27	(	(	PUNCT
inlawrev-3369	920	28	though	though	SCONJ
inlawrev-3369	920	29	it	it	PRON
inlawrev-3369	920	30	is	be	AUX
inlawrev-3369	920	31	probative	probative	ADJ
inlawrev-3369	920	32	of	of	ADP
inlawrev-3369	920	33	the	the	DET
inlawrev-3369	920	34	quality	quality	NOUN
inlawrev-3369	920	35	of	of	ADP
inlawrev-3369	920	36	materials	material	NOUN
inlawrev-3369	920	37	and	and	CCONJ
inlawrev-3369	920	38	workmanship).^^^	workmanship).^^^	NOUN
inlawrev-3369	920	39	even	even	ADV
inlawrev-3369	920	40	though	though	SCONJ
inlawrev-3369	920	41	the	the	DET
inlawrev-3369	920	42	evidence	evidence	NOUN
inlawrev-3369	920	43	of	of	ADP
inlawrev-3369	920	44	reproduction	reproduction	NOUN
inlawrev-3369	920	45	cost	cost	NOUN
inlawrev-3369	920	46	was	be	AUX
inlawrev-3369	920	47	not	not	PART
inlawrev-3369	920	48	dispositive	dispositive	ADJ
inlawrev-3369	920	49	,	,	PUNCT
inlawrev-3369	920	50	the	the	DET
inlawrev-3369	920	51	isbtc	isbtc	NOUN
inlawrev-3369	920	52	was	be	AUX
inlawrev-3369	920	53	still	still	ADV
inlawrev-3369	920	54	required	require	VERB
inlawrev-3369	920	55	to	to	PART
inlawrev-3369	920	56	support	support	VERB
inlawrev-3369	920	57	its	its	PRON
inlawrev-3369	920	58	finding	finding	NOUN
inlawrev-3369	920	59	of	of	ADP
inlawrev-3369	920	60	an	an	DET
inlawrev-3369	920	61	"	"	PUNCT
inlawrev-3369	920	62	a	a	DET
inlawrev-3369	920	63	"	"	PUNCT
inlawrev-3369	920	64	grade	grade	NOUN
inlawrev-3369	920	65	with	with	ADP
inlawrev-3369	920	66	substantial	substantial	ADJ
inlawrev-3369	920	67	evidence	evidence	NOUN
inlawrev-3369	920	68	.	.	PUNCT
inlawrev-3369	921	1	the	the	DET
inlawrev-3369	921	2	court	court	NOUN
inlawrev-3369	921	3	held	hold	VERB
inlawrev-3369	921	4	that	that	SCONJ
inlawrev-3369	921	5	the	the	DET
inlawrev-3369	921	6	isbtc	isbtc	NOUN
inlawrev-3369	921	7	had	have	AUX
inlawrev-3369	921	8	not	not	PART
inlawrev-3369	921	9	presented	present	VERB
inlawrev-3369	921	10	substantial	substantial	ADJ
inlawrev-3369	921	11	evidence	evidence	NOUN
inlawrev-3369	921	12	justifying	justify	VERB
inlawrev-3369	921	13	an	an	DET
inlawrev-3369	921	14	"	"	PUNCT
inlawrev-3369	921	15	a	a	DET
inlawrev-3369	921	16	"	"	PUNCT
inlawrev-3369	921	17	grade	grade	NOUN
inlawrev-3369	921	18	other	other	ADJ
inlawrev-3369	921	19	than	than	ADP
inlawrev-3369	921	20	the	the	DET
inlawrev-3369	921	21	unsupported	unsupported	ADJ
inlawrev-3369	921	22	subjective	subjective	ADJ
inlawrev-3369	921	23	opinions	opinion	NOUN
inlawrev-3369	921	24	of	of	ADP
inlawrev-3369	921	25	the	the	DET
inlawrev-3369	921	26	hearing	hearing	NOUN
inlawrev-3369	921	27	officer	officer	NOUN
inlawrev-3369	921	28	and	and	CCONJ
inlawrev-3369	921	29	remanded	remand	VERB
inlawrev-3369	921	30	the	the	DET
inlawrev-3369	921	31	issue	issue	NOUN
inlawrev-3369	921	32	to	to	ADP
inlawrev-3369	921	33	the	the	DET
inlawrev-3369	921	34	isbtc	isbtc	NOUN
inlawrev-3369	921	35	.	.	PUNCT
inlawrev-3369	922	1	'^	'^	NOUN
inlawrev-3369	922	2	'	'	NOUN
inlawrev-3369	922	3	*	*	PUNCT
inlawrev-3369	923	1	zakutansky	zakutansky	INTJ
inlawrev-3369	923	2	next	next	ADV
inlawrev-3369	923	3	argued	argue	VERB
inlawrev-3369	923	4	that	that	SCONJ
inlawrev-3369	923	5	the	the	DET
inlawrev-3369	923	6	isbtc	isbtc	NOUN
inlawrev-3369	923	7	used	use	VERB
inlawrev-3369	923	8	an	an	DET
inlawrev-3369	923	9	incorrect	incorrect	ADJ
inlawrev-3369	923	10	schedule	schedule	NOUN
inlawrev-3369	923	11	in	in	ADP
inlawrev-3369	923	12	valuing	value	VERB
inlawrev-3369	923	13	the	the	DET
inlawrev-3369	923	14	pole	pole	NOUN
inlawrev-3369	923	15	bams	bams	PROPN
inlawrev-3369	923	16	located	locate	VERB
inlawrev-3369	923	17	on	on	ADP
inlawrev-3369	923	18	the	the	DET
inlawrev-3369	923	19	land	land	NOUN
inlawrev-3369	923	20	.	.	PUNCT
inlawrev-3369	924	1	the	the	DET
inlawrev-3369	924	2	isbtc	isbtc	NOUN
inlawrev-3369	924	3	used	use	VERB
inlawrev-3369	924	4	the	the	DET
inlawrev-3369	924	5	general	general	ADJ
inlawrev-3369	924	6	commercialmercantile	commercialmercantile	ADJ
inlawrev-3369	924	7	cost	cost	NOUN
inlawrev-3369	924	8	schedule	schedule	NOUN
inlawrev-3369	924	9	rather	rather	ADV
inlawrev-3369	924	10	than	than	ADP
inlawrev-3369	924	11	the	the	DET
inlawrev-3369	924	12	agricultural	agricultural	ADJ
inlawrev-3369	924	13	schedule	schedule	NOUN
inlawrev-3369	924	14	.^^^	.^^^	PUNCT
inlawrev-3369	925	1	the	the	DET
inlawrev-3369	925	2	isbtc	isbtc	NOUN
inlawrev-3369	925	3	contended	contend	VERB
inlawrev-3369	925	4	that	that	SCONJ
inlawrev-3369	925	5	the	the	DET
inlawrev-3369	925	6	isbtc	isbtc	NOUN
inlawrev-3369	925	7	used	use	VERB
inlawrev-3369	925	8	the	the	DET
inlawrev-3369	925	9	appropriate	appropriate	ADJ
inlawrev-3369	925	10	schedule	schedule	NOUN
inlawrev-3369	925	11	due	due	ADP
inlawrev-3369	925	12	to	to	ADP
inlawrev-3369	925	13	the	the	DET
inlawrev-3369	925	14	use	use	NOUN
inlawrev-3369	925	15	of	of	ADP
inlawrev-3369	925	16	the	the	DET
inlawrev-3369	925	17	bams	bams	PROPN
inlawrev-3369	925	18	by	by	ADP
inlawrev-3369	925	19	zakutansky	zakutansky	PROPN
inlawrev-3369	925	20	.	.	PUNCT
inlawrev-3369	926	1	the	the	DET
inlawrev-3369	926	2	court	court	NOUN
inlawrev-3369	926	3	held	hold	VERB
inlawrev-3369	926	4	that	that	PRON
inlawrev-3369	926	5	actual	actual	ADJ
inlawrev-3369	926	6	use	use	NOUN
inlawrev-3369	926	7	of	of	ADP
inlawrev-3369	926	8	the	the	DET
inlawrev-3369	926	9	property	property	NOUN
inlawrev-3369	926	10	is	be	AUX
inlawrev-3369	926	11	not	not	PART
inlawrev-3369	926	12	dispositive	dispositive	ADJ
inlawrev-3369	926	13	;	;	PUNCT
inlawrev-3369	926	14	but	but	CCONJ
inlawrev-3369	926	15	rather	rather	ADV
inlawrev-3369	926	16	,	,	PUNCT
inlawrev-3369	926	17	physical	physical	ADJ
inlawrev-3369	926	18	features	feature	NOUN
inlawrev-3369	926	19	are	be	AUX
inlawrev-3369	926	20	used	use	VERB
inlawrev-3369	926	21	to	to	PART
inlawrev-3369	926	22	determine	determine	VERB
inlawrev-3369	926	23	which	which	DET
inlawrev-3369	926	24	schedule	schedule	NOUN
inlawrev-3369	926	25	is	be	AUX
inlawrev-3369	926	26	to	to	PART
inlawrev-3369	926	27	be	be	AUX
inlawrev-3369	926	28	used.^^^	used.^^^	NOUN
inlawrev-3369	926	29	thus	thus	ADV
inlawrev-3369	926	30	,	,	PUNCT
inlawrev-3369	926	31	the	the	DET
inlawrev-3369	926	32	court	court	NOUN
inlawrev-3369	926	33	held	hold	VERB
inlawrev-3369	926	34	that	that	SCONJ
inlawrev-3369	926	35	the	the	DET
inlawrev-3369	926	36	schedule	schedule	NOUN
inlawrev-3369	926	37	for	for	ADP
inlawrev-3369	926	38	agricultural	agricultural	ADJ
inlawrev-3369	926	39	pole	pole	NOUN
inlawrev-3369	926	40	bams	bams	PROPN
inlawrev-3369	926	41	was	be	AUX
inlawrev-3369	926	42	to	to	PART
inlawrev-3369	926	43	be	be	AUX
inlawrev-3369	926	44	used	use	VERB
inlawrev-3369	926	45	in	in	ADP
inlawrev-3369	926	46	this	this	DET
inlawrev-3369	926	47	case.^^^	case.^^^	PROPN
inlawrev-3369	926	48	zakutansky	zakutansky	PROPN
inlawrev-3369	926	49	's	's	PART
inlawrev-3369	926	50	third	third	ADJ
inlawrev-3369	926	51	argument	argument	NOUN
inlawrev-3369	926	52	was	be	AUX
inlawrev-3369	926	53	that	that	SCONJ
inlawrev-3369	926	54	the	the	DET
inlawrev-3369	926	55	isbtc	isbtc	NOUN
inlawrev-3369	926	56	improperly	improperly	ADV
inlawrev-3369	926	57	assessed	assess	VERB
inlawrev-3369	926	58	the	the	DET
inlawrev-3369	926	59	land	land	NOUN
inlawrev-3369	926	60	.	.	PUNCT
inlawrev-3369	927	1	zakutansky	zakutansky	PROPN
inlawrev-3369	927	2	claimed	claim	VERB
inlawrev-3369	927	3	that	that	SCONJ
inlawrev-3369	927	4	the	the	DET
inlawrev-3369	927	5	land	land	NOUN
inlawrev-3369	927	6	was	be	AUX
inlawrev-3369	927	7	subjected	subject	VERB
inlawrev-3369	927	8	to	to	ADP
inlawrev-3369	927	9	a	a	DET
inlawrev-3369	927	10	restrictive	restrictive	ADJ
inlawrev-3369	927	11	easement	easement	NOUN
inlawrev-3369	927	12	preventing	prevent	VERB
inlawrev-3369	927	13	construction	construction	NOUN
inlawrev-3369	927	14	on	on	ADP
inlawrev-3369	927	15	portions	portion	NOUN
inlawrev-3369	927	16	of	of	ADP
inlawrev-3369	927	17	the	the	DET
inlawrev-3369	927	18	land	land	NOUN
inlawrev-3369	927	19	.	.	PUNCT
inlawrev-3369	928	1	furthermore	furthermore	ADV
inlawrev-3369	928	2	,	,	PUNCT
inlawrev-3369	928	3	the	the	DET
inlawrev-3369	928	4	only	only	ADJ
inlawrev-3369	928	5	utility	utility	NOUN
inlawrev-3369	928	6	servicing	service	VERB
inlawrev-3369	928	7	the	the	DET
inlawrev-3369	928	8	land	land	NOUN
inlawrev-3369	928	9	was	be	AUX
inlawrev-3369	928	10	electricity.^^^	electricity.^^^	PROPN
inlawrev-3369	928	11	zakutansky	zakutansky	PROPN
inlawrev-3369	928	12	then	then	ADV
inlawrev-3369	928	13	presented	present	VERB
inlawrev-3369	928	14	evidence	evidence	NOUN
inlawrev-3369	928	15	of	of	ADP
inlawrev-3369	928	16	comparable	comparable	ADJ
inlawrev-3369	928	17	properties	property	NOUN
inlawrev-3369	928	18	that	that	PRON
inlawrev-3369	928	19	were	be	AUX
inlawrev-3369	928	20	assessed	assess	VERB
inlawrev-3369	928	21	at	at	ADP
inlawrev-3369	928	22	a	a	DET
inlawrev-3369	928	23	lesser	less	ADJ
inlawrev-3369	928	24	rate	rate	NOUN
inlawrev-3369	928	25	than	than	ADP
inlawrev-3369	928	26	his	his	PRON
inlawrev-3369	928	27	.	.	PUNCT
inlawrev-3369	929	1	the	the	DET
inlawrev-3369	929	2	isbtc	isbtc	NOUN
inlawrev-3369	929	3	had	have	AUX
inlawrev-3369	929	4	not	not	PART
inlawrev-3369	929	5	considered	consider	VERB
inlawrev-3369	929	6	the	the	DET
inlawrev-3369	929	7	other	other	ADJ
inlawrev-3369	929	8	properties	property	NOUN
inlawrev-3369	929	9	when	when	SCONJ
inlawrev-3369	929	10	making	make	VERB
inlawrev-3369	929	11	its	its	PRON
inlawrev-3369	929	12	determination	determination	NOUN
inlawrev-3369	929	13	.	.	PUNCT
inlawrev-3369	930	1	therefore	therefore	ADV
inlawrev-3369	930	2	,	,	PUNCT
inlawrev-3369	930	3	the	the	DET
inlawrev-3369	930	4	court	court	NOUN
inlawrev-3369	930	5	held	hold	VERB
inlawrev-3369	930	6	that	that	SCONJ
inlawrev-3369	930	7	the	the	DET
inlawrev-3369	930	8	isbtc	isbtc	NOUN
inlawrev-3369	930	9	was	be	AUX
inlawrev-3369	930	10	required	require	VERB
inlawrev-3369	930	11	to	to	PART
inlawrev-3369	930	12	consider	consider	VERB
inlawrev-3369	930	13	such	such	ADJ
inlawrev-3369	930	14	comparable	comparable	ADJ
inlawrev-3369	930	15	properties	property	NOUN
inlawrev-3369	930	16	and	and	CCONJ
inlawrev-3369	930	17	remanded	remand	VERB
inlawrev-3369	930	18	the	the	DET
inlawrev-3369	930	19	issue	issue	NOUN
inlawrev-3369	930	20	to	to	ADP
inlawrev-3369	930	21	the	the	DET
inlawrev-3369	930	22	isbtc.^^^	isbtc.^^^	PROPN
inlawrev-3369	930	23	6	6	NUM
inlawrev-3369	930	24	.	.	PUNCT
inlawrev-3369	930	25	king	king	PROPN
inlawrev-3369	930	26	industrial	industrial	PROPN
inlawrev-3369	930	27	corp	corp	PROPN
inlawrev-3369	930	28	.	.	PROPN
inlawrev-3369	931	1	v.	v.	PROPN
inlawrev-3369	931	2	indiana	indiana	PROPN
inlawrev-3369	931	3	state	state	PROPN
inlawrev-3369	931	4	board	board	PROPN
inlawrev-3369	931	5	oftax	oftax	NOUN
inlawrev-3369	931	6	commissioners.^^	commissioners.^^	NOUN
inlawrev-3369	931	7	°	°	PROPN
inlawrev-3369	931	8	—	—	PUNCT
inlawrev-3369	932	1	king	king	NOUN
inlawrev-3369	932	2	,	,	PUNCT
inlawrev-3369	932	3	a	a	DET
inlawrev-3369	932	4	tool	tool	NOUN
inlawrev-3369	932	5	and	and	CCONJ
inlawrev-3369	932	6	die	die	VERB
inlawrev-3369	932	7	manufacturer	manufacturer	NOUN
inlawrev-3369	932	8	,	,	PUNCT
inlawrev-3369	932	9	used	use	VERB
inlawrev-3369	932	10	four	four	NUM
inlawrev-3369	932	11	buildings	building	NOUN
inlawrev-3369	932	12	in	in	ADP
inlawrev-3369	932	13	its	its	PRON
inlawrev-3369	932	14	operations	operation	NOUN
inlawrev-3369	932	15	.	.	PUNCT
inlawrev-3369	933	1	the	the	DET
inlawrev-3369	933	2	buildings	building	NOUN
inlawrev-3369	933	3	were	be	AUX
inlawrev-3369	933	4	assessed	assess	VERB
inlawrev-3369	933	5	in	in	ADP
inlawrev-3369	933	6	1993.^^^	1993.^^^	NUM
inlawrev-3369	933	7	king	king	NOUN
inlawrev-3369	933	8	filed	file	VERB
inlawrev-3369	933	9	a	a	DET
inlawrev-3369	933	10	petition	petition	NOUN
inlawrev-3369	933	11	for	for	ADP
inlawrev-3369	933	12	review	review	NOUN
inlawrev-3369	933	13	with	with	ADP
inlawrev-3369	933	14	the	the	DET
inlawrev-3369	933	15	cbor	cbor	NOUN
inlawrev-3369	933	16	,	,	PUNCT
inlawrev-3369	933	17	which	which	PRON
inlawrev-3369	933	18	did	do	AUX
inlawrev-3369	933	19	not	not	PART
inlawrev-3369	933	20	change	change	VERB
inlawrev-3369	933	21	the	the	DET
inlawrev-3369	933	22	assessment	assessment	NOUN
inlawrev-3369	933	23	.	.	PUNCT
inlawrev-3369	934	1	king	king	NOUN
inlawrev-3369	934	2	then	then	ADV
inlawrev-3369	934	3	filed	file	VERB
inlawrev-3369	934	4	petition	petition	NOUN
inlawrev-3369	934	5	for	for	ADP
inlawrev-3369	934	6	review	review	NOUN
inlawrev-3369	934	7	with	with	ADP
inlawrev-3369	934	8	the	the	DET
inlawrev-3369	934	9	isbtc	isbtc	NOUN
inlawrev-3369	934	10	,	,	PUNCT
inlawrev-3369	934	11	claiming	claim	VERB
inlawrev-3369	934	12	that	that	SCONJ
inlawrev-3369	934	13	king	king	NOUN
inlawrev-3369	934	14	was	be	AUX
inlawrev-3369	934	15	entitled	entitle	VERB
inlawrev-3369	934	16	to	to	ADP
inlawrev-3369	934	17	a	a	DET
inlawrev-3369	934	18	kit	kit	NOUN
inlawrev-3369	934	19	adjustment	adjustment	NOUN
inlawrev-3369	934	20	.	.	PUNCT
inlawrev-3369	935	1	the	the	DET
inlawrev-3369	935	2	isbtc	isbtc	NOUN
inlawrev-3369	935	3	denied	deny	VERB
inlawrev-3369	935	4	the	the	DET
inlawrev-3369	935	5	adjustment	adjustment	NOUN
inlawrev-3369	935	6	and	and	CCONJ
inlawrev-3369	935	7	king	king	NOUN
inlawrev-3369	935	8	appealed.^^^	appealed.^^^	PROPN
inlawrev-3369	935	9	the	the	DET
inlawrev-3369	935	10	isbtc	isbtc	NOUN
inlawrev-3369	935	11	has	have	AUX
inlawrev-3369	935	12	provided	provide	VERB
inlawrev-3369	935	13	for	for	ADP
inlawrev-3369	935	14	a	a	DET
inlawrev-3369	935	15	50	50	NUM
inlawrev-3369	935	16	%	%	NOUN
inlawrev-3369	935	17	reduction	reduction	NOUN
inlawrev-3369	935	18	in	in	ADP
inlawrev-3369	935	19	base	base	NOUN
inlawrev-3369	935	20	price	price	NOUN
inlawrev-3369	935	21	for	for	ADP
inlawrev-3369	935	22	"	"	PUNCT
inlawrev-3369	935	23	kif	kif	PROPN
inlawrev-3369	935	24	273	273	NUM
inlawrev-3369	935	25	.	.	PUNCT
inlawrev-3369	936	1	mat	mat	PROPN
inlawrev-3369	936	2	496	496	NUM
inlawrev-3369	936	3	.	.	PUNCT
inlawrev-3369	936	4	274	274	NUM
inlawrev-3369	936	5	.	.	PUNCT
inlawrev-3369	937	1	i	i	PRON
inlawrev-3369	937	2	d.	d.	PROPN
inlawrev-3369	937	3	275	275	NUM
inlawrev-3369	937	4	.	.	PUNCT
inlawrev-3369	938	1	see	see	VERB
inlawrev-3369	938	2	i	i	PRON
inlawrev-3369	938	3	d.	d.	PROPN
inlawrev-3369	938	4	276	276	NUM
inlawrev-3369	938	5	.	.	PUNCT
inlawrev-3369	939	1	i	i	PRON
inlawrev-3369	939	2	d	d	PROPN
inlawrev-3369	939	3	at	at	ADP
inlawrev-3369	939	4	497	497	NUM
inlawrev-3369	939	5	(	(	PUNCT
inlawrev-3369	939	6	citing	cite	VERB
inlawrev-3369	939	7	herb	herb	NOUN
inlawrev-3369	939	8	v.	v.	ADP
inlawrev-3369	939	9	state	state	PROPN
inlawrev-3369	939	10	bd	bd	PROPN
inlawrev-3369	939	11	.	.	PROPN
inlawrev-3369	939	12	oftax	oftax	PROPN
inlawrev-3369	939	13	comm'rs	comm'rs	PROPN
inlawrev-3369	939	14	,	,	PUNCT
inlawrev-3369	939	15	656	656	NUM
inlawrev-3369	939	16	n.e.2cl	n.e.2cl	NOUN
inlawrev-3369	939	17	890	890	NUM
inlawrev-3369	939	18	,	,	PUNCT
inlawrev-3369	939	19	893	893	NUM
inlawrev-3369	939	20	(	(	PUNCT
inlawrev-3369	939	21	ind	ind	NOUN
inlawrev-3369	939	22	.	.	PUNCT
inlawrev-3369	940	1	tax	tax	PROPN
inlawrev-3369	940	2	ct	ct	PROPN
inlawrev-3369	940	3	.	.	PROPN
inlawrev-3369	940	4	1995	1995	NUM
inlawrev-3369	940	5	)	)	PUNCT
inlawrev-3369	940	6	)	)	PUNCT
inlawrev-3369	940	7	.	.	PUNCT
inlawrev-3369	941	1	277	277	NUM
inlawrev-3369	941	2	.	.	PUNCT
inlawrev-3369	942	1	i	i	PRON
inlawrev-3369	942	2	d	d	PROPN
inlawrev-3369	942	3	278	278	NUM
inlawrev-3369	942	4	.	.	PUNCT
inlawrev-3369	943	1	see	see	VERB
inlawrev-3369	943	2	i	i	PRON
inlawrev-3369	943	3	d.	d.	PROPN
inlawrev-3369	943	4	279	279	NUM
inlawrev-3369	943	5	.	.	PUNCT
inlawrev-3369	944	1	i	i	PRON
inlawrev-3369	944	2	d	d	PROPN
inlawrev-3369	944	3	at	at	ADP
inlawrev-3369	944	4	498	498	NUM
inlawrev-3369	944	5	(	(	PUNCT
inlawrev-3369	944	6	citing	cite	VERB
inlawrev-3369	944	7	taiesnick	taiesnick	PROPN
inlawrev-3369	944	8	v.	v.	ADP
inlawrev-3369	944	9	state	state	PROPN
inlawrev-3369	944	10	bd	bd	PROPN
inlawrev-3369	944	11	.	.	PROPN
inlawrev-3369	944	12	oftax	oftax	PROPN
inlawrev-3369	944	13	comm'rs	comm'rs	PROPN
inlawrev-3369	944	14	,	,	PUNCT
inlawrev-3369	944	15	693	693	NUM
inlawrev-3369	944	16	n.e.2d	n.e.2d	NOUN
inlawrev-3369	944	17	657	657	NUM
inlawrev-3369	944	18	(	(	PUNCT
inlawrev-3369	944	19	ind	ind	NOUN
inlawrev-3369	944	20	.	.	PUNCT
inlawrev-3369	945	1	tax	tax	PROPN
inlawrev-3369	945	2	ct	ct	PROPN
inlawrev-3369	945	3	.	.	PROPN
inlawrev-3369	945	4	1998	1998	NUM
inlawrev-3369	945	5	)	)	PUNCT
inlawrev-3369	945	6	)	)	PUNCT
inlawrev-3369	945	7	.	.	PUNCT
inlawrev-3369	946	1	280	280	NUM
inlawrev-3369	946	2	.	.	X
inlawrev-3369	946	3	699	699	NUM
inlawrev-3369	946	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	946	5	338	338	NUM
inlawrev-3369	946	6	(	(	PUNCT
inlawrev-3369	946	7	ind	ind	NOUN
inlawrev-3369	946	8	.	.	PUNCT
inlawrev-3369	946	9	tax	tax	PROPN
inlawrev-3369	947	1	ct	ct	PROPN
inlawrev-3369	947	2	.	.	PROPN
inlawrev-3369	947	3	1998	1998	NUM
inlawrev-3369	947	4	)	)	PUNCT
inlawrev-3369	947	5	.	.	PUNCT
inlawrev-3369	948	1	281	281	NUM
inlawrev-3369	948	2	.	.	PUNCT
inlawrev-3369	949	1	see	see	VERB
inlawrev-3369	949	2	i	i	PRON
inlawrev-3369	949	3	d	d	PROPN
inlawrev-3369	949	4	at	at	ADP
inlawrev-3369	949	5	339	339	NUM
inlawrev-3369	949	6	.	.	PUNCT
inlawrev-3369	950	1	282	282	NUM
inlawrev-3369	950	2	.	.	PUNCT
inlawrev-3369	951	1	i	i	PRON
inlawrev-3369	951	2	d	d	PROPN
inlawrev-3369	951	3	1999	1999	NUM
inlawrev-3369	951	4	]	]	PUNCT
inlawrev-3369	951	5	taxation	taxation	NOUN
inlawrev-3369	951	6	1029	1029	NUM
inlawrev-3369	951	7	buildings	building	NOUN
inlawrev-3369	951	8	(	(	PUNCT
inlawrev-3369	951	9	i.e.	i.e.	X
inlawrev-3369	951	10	,	,	PUNCT
inlawrev-3369	951	11	light	light	ADJ
inlawrev-3369	951	12	pre	pre	ADJ
inlawrev-3369	951	13	-	-	VERB
inlawrev-3369	951	14	engineered	engineered	ADJ
inlawrev-3369	951	15	buildings).^^^	buildings).^^^	PROPN
inlawrev-3369	951	16	kit	kit	NOUN
inlawrev-3369	951	17	buildings	building	NOUN
inlawrev-3369	951	18	are	be	AUX
inlawrev-3369	951	19	made	make	VERB
inlawrev-3369	951	20	of	of	ADP
inlawrev-3369	951	21	light	light	ADJ
inlawrev-3369	951	22	weight	weight	NOUN
inlawrev-3369	951	23	and	and	CCONJ
inlawrev-3369	951	24	inexpensive	inexpensive	ADJ
inlawrev-3369	951	25	materials	material	NOUN
inlawrev-3369	951	26	and	and	CCONJ
inlawrev-3369	951	27	come	come	VERB
inlawrev-3369	951	28	pre	pre	VERB
inlawrev-3369	951	29	-	-	VERB
inlawrev-3369	951	30	fabricated	fabricate	VERB
inlawrev-3369	951	31	such	such	ADJ
inlawrev-3369	951	32	that	that	SCONJ
inlawrev-3369	951	33	they	they	PRON
inlawrev-3369	951	34	can	can	AUX
inlawrev-3369	951	35	be	be	AUX
inlawrev-3369	951	36	assembled	assemble	VERB
inlawrev-3369	951	37	like	like	ADP
inlawrev-3369	951	38	a	a	DET
inlawrev-3369	951	39	kit.^^	kit.^^	PUNCT
inlawrev-3369	951	40	"	"	PUNCT
inlawrev-3369	951	41	*	*	NOUN
inlawrev-3369	951	42	to	to	PART
inlawrev-3369	951	43	clarify	clarify	VERB
inlawrev-3369	951	44	what	what	PRON
inlawrev-3369	951	45	was	be	AUX
inlawrev-3369	951	46	intended	intend	VERB
inlawrev-3369	951	47	to	to	PART
inlawrev-3369	951	48	qualify	qualify	VERB
inlawrev-3369	951	49	for	for	ADP
inlawrev-3369	951	50	a	a	DET
inlawrev-3369	951	51	kit	kit	NOUN
inlawrev-3369	951	52	adjustment	adjustment	NOUN
inlawrev-3369	951	53	,	,	PUNCT
inlawrev-3369	951	54	the	the	DET
inlawrev-3369	951	55	isbtc	isbtc	NOUN
inlawrev-3369	951	56	published	publish	VERB
inlawrev-3369	951	57	instructional	instructional	ADJ
inlawrev-3369	951	58	bulletin	bulletin	NOUN
inlawrev-3369	951	59	91	91	NUM
inlawrev-3369	951	60	-	-	SYM
inlawrev-3369	951	61	8	8	NUM
inlawrev-3369	951	62	.	.	PUNCT
inlawrev-3369	952	1	the	the	DET
inlawrev-3369	952	2	bulletin	bulletin	NOUN
inlawrev-3369	952	3	contained	contain	VERB
inlawrev-3369	952	4	several	several	ADJ
inlawrev-3369	952	5	examples	example	NOUN
inlawrev-3369	952	6	of	of	ADP
inlawrev-3369	952	7	kit	kit	NOUN
inlawrev-3369	952	8	characteristies.^^^	characteristies.^^^	PROPN
inlawrev-3369	952	9	though	though	SCONJ
inlawrev-3369	952	10	the	the	DET
inlawrev-3369	952	11	bulletin	bulletin	NOUN
inlawrev-3369	952	12	was	be	AUX
inlawrev-3369	952	13	intended	intend	VERB
inlawrev-3369	952	14	to	to	PART
inlawrev-3369	952	15	clarify	clarify	VERB
inlawrev-3369	952	16	the	the	DET
inlawrev-3369	952	17	definition	definition	NOUN
inlawrev-3369	952	18	of	of	ADP
inlawrev-3369	952	19	a	a	DET
inlawrev-3369	952	20	kit	kit	NOUN
inlawrev-3369	952	21	building	building	NOUN
inlawrev-3369	952	22	,	,	PUNCT
inlawrev-3369	952	23	the	the	DET
inlawrev-3369	952	24	court	court	NOUN
inlawrev-3369	952	25	believed	believe	VERB
inlawrev-3369	952	26	that	that	SCONJ
inlawrev-3369	952	27	it	it	PRON
inlawrev-3369	952	28	made	make	VERB
inlawrev-3369	952	29	such	such	DET
inlawrev-3369	952	30	a	a	DET
inlawrev-3369	952	31	determination	determination	NOUN
inlawrev-3369	952	32	more	more	ADV
inlawrev-3369	952	33	confusing	confusing	ADJ
inlawrev-3369	952	34	than	than	ADP
inlawrev-3369	952	35	before	before	ADP
inlawrev-3369	952	36	due	due	ADP
inlawrev-3369	952	37	to	to	ADP
inlawrev-3369	952	38	the	the	DET
inlawrev-3369	952	39	use	use	NOUN
inlawrev-3369	952	40	of	of	ADP
inlawrev-3369	952	41	vague	vague	ADJ
inlawrev-3369	952	42	terminology	terminology	NOUN
inlawrev-3369	952	43	that	that	PRON
inlawrev-3369	952	44	left	leave	VERB
inlawrev-3369	952	45	many	many	ADJ
inlawrev-3369	952	46	decisions	decision	NOUN
inlawrev-3369	952	47	to	to	ADP
inlawrev-3369	952	48	the	the	DET
inlawrev-3369	952	49	subjective	subjective	ADJ
inlawrev-3369	952	50	discretion	discretion	NOUN
inlawrev-3369	952	51	of	of	ADP
inlawrev-3369	952	52	the	the	DET
inlawrev-3369	952	53	assessors.^^^	assessors.^^^	PROPN
inlawrev-3369	952	54	the	the	DET
inlawrev-3369	952	55	bulletin	bulletin	NOUN
inlawrev-3369	952	56	also	also	ADV
inlawrev-3369	952	57	discussed	discuss	VERB
inlawrev-3369	952	58	using	use	VERB
inlawrev-3369	952	59	grade	grade	NOUN
inlawrev-3369	952	60	factors	factor	NOUN
inlawrev-3369	952	61	in	in	ADP
inlawrev-3369	952	62	conjunction	conjunction	NOUN
inlawrev-3369	952	63	with	with	ADP
inlawrev-3369	952	64	the	the	DET
inlawrev-3369	952	65	kit	kit	NOUN
inlawrev-3369	952	66	adjustment	adjustment	NOUN
inlawrev-3369	952	67	.	.	PUNCT
inlawrev-3369	953	1	thus	thus	ADV
inlawrev-3369	953	2	,	,	PUNCT
inlawrev-3369	953	3	a	a	DET
inlawrev-3369	953	4	building	building	NOUN
inlawrev-3369	953	5	could	could	AUX
inlawrev-3369	953	6	be	be	AUX
inlawrev-3369	953	7	given	give	VERB
inlawrev-3369	953	8	a	a	DET
inlawrev-3369	953	9	50	50	NUM
inlawrev-3369	953	10	%	%	NOUN
inlawrev-3369	953	11	reduction	reduction	NOUN
inlawrev-3369	953	12	as	as	ADP
inlawrev-3369	953	13	qualifying	qualify	VERB
inlawrev-3369	953	14	for	for	ADP
inlawrev-3369	953	15	the	the	DET
inlawrev-3369	953	16	kit	kit	NOUN
inlawrev-3369	953	17	adjustment	adjustment	NOUN
inlawrev-3369	953	18	and	and	CCONJ
inlawrev-3369	953	19	then	then	ADV
inlawrev-3369	953	20	adjusted	adjust	VERB
inlawrev-3369	953	21	upward	upward	ADV
inlawrev-3369	953	22	for	for	ADP
inlawrev-3369	953	23	additional	additional	ADJ
inlawrev-3369	953	24	amenities	amenity	NOUN
inlawrev-3369	953	25	,	,	PUNCT
inlawrev-3369	953	26	or	or	CCONJ
inlawrev-3369	953	27	a	a	DET
inlawrev-3369	953	28	building	building	NOUN
inlawrev-3369	953	29	could	could	AUX
inlawrev-3369	953	30	be	be	AUX
inlawrev-3369	953	31	denied	deny	VERB
inlawrev-3369	953	32	a	a	DET
inlawrev-3369	953	33	kit	kit	NOUN
inlawrev-3369	953	34	adjustment	adjustment	NOUN
inlawrev-3369	953	35	and	and	CCONJ
inlawrev-3369	953	36	then	then	ADV
inlawrev-3369	953	37	adjusted	adjust	VERB
inlawrev-3369	953	38	downward	downward	ADV
inlawrev-3369	953	39	to	to	PART
inlawrev-3369	953	40	reflect	reflect	VERB
inlawrev-3369	953	41	a	a	DET
inlawrev-3369	953	42	lack	lack	NOUN
inlawrev-3369	953	43	of	of	ADP
inlawrev-3369	953	44	amenities.^^^	amenities.^^^	PROPN
inlawrev-3369	953	45	either	either	DET
inlawrev-3369	953	46	way	way	NOUN
inlawrev-3369	953	47	the	the	DET
inlawrev-3369	953	48	determination	determination	NOUN
inlawrev-3369	953	49	was	be	AUX
inlawrev-3369	953	50	intended	intend	VERB
inlawrev-3369	953	51	to	to	PART
inlawrev-3369	953	52	compute	compute	VERB
inlawrev-3369	953	53	the	the	DET
inlawrev-3369	953	54	building	building	NOUN
inlawrev-3369	953	55	's	's	PART
inlawrev-3369	953	56	true	true	ADJ
inlawrev-3369	953	57	tax	tax	NOUN
inlawrev-3369	953	58	value.^^^	value.^^^	PROPN
inlawrev-3369	953	59	king	king	NOUN
inlawrev-3369	953	60	argued	argue	VERB
inlawrev-3369	953	61	that	that	SCONJ
inlawrev-3369	953	62	it	it	PRON
inlawrev-3369	953	63	was	be	AUX
inlawrev-3369	953	64	entitled	entitle	VERB
inlawrev-3369	953	65	to	to	ADP
inlawrev-3369	953	66	the	the	DET
inlawrev-3369	953	67	50	50	NUM
inlawrev-3369	953	68	%	%	NOUN
inlawrev-3369	953	69	adjustment	adjustment	NOUN
inlawrev-3369	953	70	because	because	SCONJ
inlawrev-3369	953	71	its	its	PRON
inlawrev-3369	953	72	buildings	building	NOUN
inlawrev-3369	953	73	contained	contain	VERB
inlawrev-3369	953	74	at	at	ADP
inlawrev-3369	953	75	least	least	ADJ
inlawrev-3369	953	76	ten	ten	NUM
inlawrev-3369	953	77	of	of	ADP
inlawrev-3369	953	78	the	the	DET
inlawrev-3369	953	79	characteristics	characteristic	NOUN
inlawrev-3369	953	80	listed	list	VERB
inlawrev-3369	953	81	in	in	ADP
inlawrev-3369	953	82	the	the	DET
inlawrev-3369	953	83	bulletin	bulletin	NOUN
inlawrev-3369	953	84	.	.	PUNCT
inlawrev-3369	954	1	to	to	ADP
inlawrev-3369	954	2	the	the	DET
inlawrev-3369	954	3	contrary	contrary	NOUN
inlawrev-3369	954	4	,	,	PUNCT
inlawrev-3369	954	5	the	the	DET
inlawrev-3369	954	6	isbtc	isbtc	NOUN
inlawrev-3369	954	7	argued	argue	VERB
inlawrev-3369	954	8	that	that	SCONJ
inlawrev-3369	954	9	king	king	NOUN
inlawrev-3369	954	10	was	be	AUX
inlawrev-3369	954	11	not	not	PART
inlawrev-3369	954	12	entitled	entitle	VERB
inlawrev-3369	954	13	to	to	ADP
inlawrev-3369	954	14	the	the	DET
inlawrev-3369	954	15	adjustment	adjustment	NOUN
inlawrev-3369	954	16	because	because	SCONJ
inlawrev-3369	954	17	the	the	DET
inlawrev-3369	954	18	buildings	building	NOUN
inlawrev-3369	954	19	did	do	AUX
inlawrev-3369	954	20	not	not	PART
inlawrev-3369	954	21	satisfy	satisfy	VERB
inlawrev-3369	954	22	several	several	ADJ
inlawrev-3369	954	23	of	of	ADP
inlawrev-3369	954	24	the	the	DET
inlawrev-3369	954	25	other	other	ADJ
inlawrev-3369	954	26	characteristics	characteristic	NOUN
inlawrev-3369	954	27	contained	contain	VERB
inlawrev-3369	954	28	in	in	ADP
inlawrev-3369	954	29	the	the	DET
inlawrev-3369	954	30	bulletin	bulletin	NOUN
inlawrev-3369	954	31	.	.	PUNCT
inlawrev-3369	955	1	however	however	ADV
inlawrev-3369	955	2	,	,	PUNCT
inlawrev-3369	955	3	the	the	DET
inlawrev-3369	955	4	court	court	NOUN
inlawrev-3369	955	5	pointed	point	VERB
inlawrev-3369	955	6	out	out	ADP
inlawrev-3369	955	7	that	that	SCONJ
inlawrev-3369	955	8	none	none	NOUN
inlawrev-3369	955	9	of	of	ADP
inlawrev-3369	955	10	the	the	DET
inlawrev-3369	955	11	characteristics	characteristic	NOUN
inlawrev-3369	955	12	noted	note	VERB
inlawrev-3369	955	13	by	by	ADP
inlawrev-3369	955	14	the	the	DET
inlawrev-3369	955	15	isbtc	isbtc	NOUN
inlawrev-3369	955	16	absolutely	absolutely	ADV
inlawrev-3369	955	17	disqualified	disqualify	VERB
inlawrev-3369	955	18	the	the	DET
inlawrev-3369	955	19	buildings	building	NOUN
inlawrev-3369	955	20	from	from	ADP
inlawrev-3369	955	21	receiving	receive	VERB
inlawrev-3369	955	22	the	the	DET
inlawrev-3369	955	23	kit	kit	NOUN
inlawrev-3369	955	24	adjustment	adjustment	NOUN
inlawrev-3369	955	25	and	and	CCONJ
inlawrev-3369	955	26	stated	state	VERB
inlawrev-3369	955	27	that	that	SCONJ
inlawrev-3369	955	28	"	"	PUNCT
inlawrev-3369	955	29	a	a	DET
inlawrev-3369	955	30	building	building	NOUN
inlawrev-3369	955	31	may	may	AUX
inlawrev-3369	955	32	still	still	ADV
inlawrev-3369	955	33	qualify	qualify	VERB
inlawrev-3369	955	34	for	for	ADP
inlawrev-3369	955	35	the	the	DET
inlawrev-3369	955	36	kit	kit	NOUN
inlawrev-3369	955	37	adjustment	adjustment	NOUN
inlawrev-3369	955	38	even	even	ADV
inlawrev-3369	955	39	though	though	SCONJ
inlawrev-3369	955	40	it	it	PRON
inlawrev-3369	955	41	contains	contain	VERB
inlawrev-3369	955	42	minor	minor	ADJ
inlawrev-3369	955	43	enhancements	enhancement	NOUN
inlawrev-3369	955	44	.	.	PUNCT
inlawrev-3369	955	45	"^^^	"^^^	PUNCT
inlawrev-3369	956	1	king	king	NOUN
inlawrev-3369	956	2	also	also	ADV
inlawrev-3369	956	3	argued	argue	VERB
inlawrev-3369	956	4	that	that	SCONJ
inlawrev-3369	956	5	the	the	DET
inlawrev-3369	956	6	isbtc	isbtc	NOUN
inlawrev-3369	956	7	applied	apply	VERB
inlawrev-3369	956	8	an	an	DET
inlawrev-3369	956	9	incorrect	incorrect	ADJ
inlawrev-3369	956	10	grade	grade	NOUN
inlawrev-3369	956	11	factor	factor	NOUN
inlawrev-3369	956	12	(	(	PUNCT
inlawrev-3369	956	13	"	"	PUNCT
inlawrev-3369	956	14	d	d	X
inlawrev-3369	956	15	+	+	NOUN
inlawrev-3369	956	16	1	1	NUM
inlawrev-3369	956	17	"	"	PUNCT
inlawrev-3369	956	18	)	)	PUNCT
inlawrev-3369	956	19	to	to	ADP
inlawrev-3369	956	20	its	its	PRON
inlawrev-3369	956	21	buildings	building	NOUN
inlawrev-3369	956	22	.	.	PUNCT
inlawrev-3369	957	1	based	base	VERB
inlawrev-3369	957	2	on	on	ADP
inlawrev-3369	957	3	this	this	DET
inlawrev-3369	957	4	information	information	NOUN
inlawrev-3369	957	5	,	,	PUNCT
inlawrev-3369	957	6	the	the	DET
inlawrev-3369	957	7	court	court	NOUN
inlawrev-3369	957	8	found	find	VERB
inlawrev-3369	957	9	that	that	SCONJ
inlawrev-3369	957	10	the	the	DET
inlawrev-3369	957	11	isbtc	isbtc	NOUN
inlawrev-3369	957	12	had	have	AUX
inlawrev-3369	957	13	in	in	ADP
inlawrev-3369	957	14	no	no	DET
inlawrev-3369	957	15	way	way	NOUN
inlawrev-3369	957	16	supported	support	VERB
inlawrev-3369	957	17	its	its	PRON
inlawrev-3369	957	18	determination	determination	NOUN
inlawrev-3369	957	19	that	that	SCONJ
inlawrev-3369	957	20	a	a	DET
inlawrev-3369	957	21	grade	grade	NOUN
inlawrev-3369	957	22	factor	factor	NOUN
inlawrev-3369	957	23	of	of	ADP
inlawrev-3369	957	24	"	"	PUNCT
inlawrev-3369	957	25	d	d	PROPN
inlawrev-3369	957	26	+	+	NOUN
inlawrev-3369	957	27	1	1	NUM
inlawrev-3369	957	28	"	"	PUNCT
inlawrev-3369	957	29	should	should	AUX
inlawrev-3369	957	30	be	be	AUX
inlawrev-3369	957	31	used	use	VERB
inlawrev-3369	957	32	as	as	ADP
inlawrev-3369	957	33	opposed	oppose	VERB
inlawrev-3369	957	34	to	to	ADP
inlawrev-3369	957	35	any	any	DET
inlawrev-3369	957	36	other	other	ADJ
inlawrev-3369	957	37	grade	grade	NOUN
inlawrev-3369	957	38	factor.^^	factor.^^	NOUN
inlawrev-3369	957	39	in	in	ADP
inlawrev-3369	957	40	light	light	NOUN
inlawrev-3369	957	41	of	of	ADP
inlawrev-3369	957	42	the	the	DET
inlawrev-3369	957	43	fact	fact	NOUN
inlawrev-3369	957	44	that	that	SCONJ
inlawrev-3369	957	45	the	the	DET
inlawrev-3369	957	46	hearing	hearing	NOUN
inlawrev-3369	957	47	officer	officer	NOUN
inlawrev-3369	957	48	testified	testify	VERB
inlawrev-3369	957	49	that	that	SCONJ
inlawrev-3369	957	50	he	he	PRON
inlawrev-3369	957	51	may	may	AUX
inlawrev-3369	957	52	have	have	AUX
inlawrev-3369	957	53	made	make	VERB
inlawrev-3369	957	54	a	a	DET
inlawrev-3369	957	55	mistake	mistake	NOUN
inlawrev-3369	957	56	,	,	PUNCT
inlawrev-3369	957	57	the	the	DET
inlawrev-3369	957	58	court	court	NOUN
inlawrev-3369	957	59	remanded	remand	VERB
inlawrev-3369	957	60	the	the	DET
inlawrev-3369	957	61	issue	issue	NOUN
inlawrev-3369	957	62	to	to	ADP
inlawrev-3369	957	63	the	the	DET
inlawrev-3369	957	64	isbtc	isbtc	NOUN
inlawrev-3369	957	65	,	,	PUNCT
inlawrev-3369	957	66	holding	hold	VERB
inlawrev-3369	957	67	that	that	SCONJ
inlawrev-3369	957	68	the	the	DET
inlawrev-3369	957	69	isbtc	isbtc	NOUN
inlawrev-3369	957	70	had	have	AUX
inlawrev-3369	957	71	acted	act	VERB
inlawrev-3369	957	72	arbitrarily	arbitrarily	ADV
inlawrev-3369	957	73	and	and	CCONJ
inlawrev-3369	957	74	capriciously	capriciously	ADV
inlawrev-3369	957	75	and	and	CCONJ
inlawrev-3369	957	76	that	that	SCONJ
inlawrev-3369	957	77	its	its	PRON
inlawrev-3369	957	78	determination	determination	NOUN
inlawrev-3369	957	79	was	be	AUX
inlawrev-3369	957	80	unsupported	unsupported	ADJ
inlawrev-3369	957	81	by	by	ADP
inlawrev-3369	957	82	substantial	substantial	ADJ
inlawrev-3369	957	83	evidence.^^	evidence.^^	NOUN
inlawrev-3369	957	84	'	'	PART
inlawrev-3369	957	85	7	7	NUM
inlawrev-3369	957	86	.	.	NOUN
inlawrev-3369	957	87	barth	barth	PROPN
inlawrev-3369	957	88	,	,	PUNCT
inlawrev-3369	957	89	inc	inc	PROPN
inlawrev-3369	957	90	.	.	PROPN
inlawrev-3369	958	1	v.	v.	ADP
inlawrev-3369	958	2	state	state	PROPN
inlawrev-3369	958	3	board	board	PROPN
inlawrev-3369	958	4	of	of	ADP
inlawrev-3369	958	5	tax	tax	NOUN
inlawrev-3369	958	6	commissioners.^^^—barth	commissioners.^^^—barth	PROPN
inlawrev-3369	958	7	owned	own	VERB
inlawrev-3369	958	8	two	two	NUM
inlawrev-3369	958	9	parcels	parcel	NOUN
inlawrev-3369	958	10	of	of	ADP
inlawrev-3369	958	11	land	land	NOUN
inlawrev-3369	958	12	upon	upon	SCONJ
inlawrev-3369	958	13	which	which	PRON
inlawrev-3369	958	14	four	four	NUM
inlawrev-3369	958	15	buildings	building	NOUN
inlawrev-3369	958	16	are	be	AUX
inlawrev-3369	958	17	constructed	construct	VERB
inlawrev-3369	958	18	.	.	PUNCT
inlawrev-3369	959	1	barth	barth	NOUN
inlawrev-3369	959	2	filed	file	VERB
inlawrev-3369	959	3	a	a	DET
inlawrev-3369	959	4	form	form	NOUN
inlawrev-3369	959	5	133	133	NUM
inlawrev-3369	959	6	petition	petition	NOUN
inlawrev-3369	959	7	for	for	ADP
inlawrev-3369	959	8	correction	correction	NOUN
inlawrev-3369	959	9	of	of	ADP
inlawrev-3369	959	10	error	error	NOUN
inlawrev-3369	959	11	for	for	ADP
inlawrev-3369	959	12	the	the	DET
inlawrev-3369	959	13	assessed	assess	VERB
inlawrev-3369	959	14	value	value	NOUN
inlawrev-3369	959	15	of	of	ADP
inlawrev-3369	959	16	its	its	PRON
inlawrev-3369	959	17	property	property	NOUN
inlawrev-3369	959	18	for	for	ADP
inlawrev-3369	959	19	the	the	DET
inlawrev-3369	959	20	tax	tax	NOUN
inlawrev-3369	959	21	years	year	NOUN
inlawrev-3369	959	22	1989	1989	NUM
inlawrev-3369	959	23	through	through	ADP
inlawrev-3369	959	24	1991.^^^	1991.^^^	NUM
inlawrev-3369	959	25	the	the	DET
inlawrev-3369	959	26	petition	petition	NOUN
inlawrev-3369	959	27	was	be	AUX
inlawrev-3369	959	28	subsequently	subsequently	ADV
inlawrev-3369	959	29	denied	deny	VERB
inlawrev-3369	959	30	by	by	ADP
inlawrev-3369	959	31	both	both	DET
inlawrev-3369	959	32	283	283	NUM
inlawrev-3369	959	33	.	.	PUNCT
inlawrev-3369	960	1	see	see	VERB
inlawrev-3369	960	2	i	i	PRON
inlawrev-3369	960	3	d.	d.	PROPN
inlawrev-3369	960	4	284	284	NUM
inlawrev-3369	960	5	.	.	PUNCT
inlawrev-3369	961	1	see	see	VERB
inlawrev-3369	961	2	i	i	PRON
inlawrev-3369	961	3	d.	d.	PROPN
inlawrev-3369	961	4	285	285	NUM
inlawrev-3369	961	5	.	.	PUNCT
inlawrev-3369	962	1	see	see	VERB
inlawrev-3369	962	2	i	i	PRON
inlawrev-3369	962	3	d.	d.	PROPN
inlawrev-3369	962	4	286	286	NUM
inlawrev-3369	962	5	.	.	PUNCT
inlawrev-3369	963	1	i	i	PRON
inlawrev-3369	963	2	d	d	PROPN
inlawrev-3369	963	3	287	287	NUM
inlawrev-3369	963	4	.	.	PUNCT
inlawrev-3369	964	1	see	see	VERB
inlawrev-3369	964	2	i	i	PROPN
inlawrev-3369	964	3	d	d	PROPN
inlawrev-3369	964	4	3.1341	3.1341	NUM
inlawrev-3369	964	5	.	.	PUNCT
inlawrev-3369	965	1	288	288	NUM
inlawrev-3369	965	2	.	.	PUNCT
inlawrev-3369	966	1	see	see	VERB
inlawrev-3369	966	2	i	i	PROPN
inlawrev-3369	966	3	d	d	PROPN
inlawrev-3369	966	4	289	289	NUM
inlawrev-3369	966	5	.	.	PUNCT
inlawrev-3369	967	1	i	i	PRON
inlawrev-3369	967	2	d	d	PROPN
inlawrev-3369	967	3	at	at	ADP
inlawrev-3369	967	4	342	342	NUM
inlawrev-3369	967	5	(	(	PUNCT
inlawrev-3369	967	6	citing	cite	VERB
inlawrev-3369	967	7	componx	componx	PROPN
inlawrev-3369	967	8	,	,	PUNCT
inlawrev-3369	967	9	inc	inc	PROPN
inlawrev-3369	967	10	.	.	PROPN
inlawrev-3369	967	11	v.	v.	ADP
inlawrev-3369	967	12	state	state	PROPN
inlawrev-3369	967	13	bd	bd	PROPN
inlawrev-3369	967	14	.	.	PROPN
inlawrev-3369	967	15	of	of	ADP
inlawrev-3369	967	16	tax	tax	NOUN
inlawrev-3369	967	17	comm'rs	comm'rs	NOUN
inlawrev-3369	967	18	,	,	PUNCT
inlawrev-3369	967	19	683	683	NUM
inlawrev-3369	967	20	n.e.2d	n.e.2d	NOUN
inlawrev-3369	967	21	1372	1372	NUM
inlawrev-3369	967	22	,	,	PUNCT
inlawrev-3369	967	23	1375	1375	NUM
inlawrev-3369	967	24	(	(	PUNCT
inlawrev-3369	967	25	ind	ind	NOUN
inlawrev-3369	967	26	.	.	PUNCT
inlawrev-3369	968	1	taxct	taxct	PROPN
inlawrev-3369	968	2	.	.	PUNCT
inlawrev-3369	968	3	1997	1997	NUM
inlawrev-3369	968	4	)	)	PUNCT
inlawrev-3369	968	5	)	)	PUNCT
inlawrev-3369	968	6	.	.	PUNCT
inlawrev-3369	969	1	290	290	NUM
inlawrev-3369	969	2	.	.	PUNCT
inlawrev-3369	970	1	i	i	PROPN
inlawrev-3369	970	2	d	d	PROPN
inlawrev-3369	970	3	291	291	NUM
inlawrev-3369	970	4	.	.	PUNCT
inlawrev-3369	971	1	mat	mat	PROPN
inlawrev-3369	971	2	343	343	NUM
inlawrev-3369	971	3	.	.	PUNCT
inlawrev-3369	972	1	292	292	NUM
inlawrev-3369	972	2	.	.	X
inlawrev-3369	973	1	699	699	NUM
inlawrev-3369	973	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	973	3	800	800	NUM
inlawrev-3369	973	4	(	(	PUNCT
inlawrev-3369	973	5	ind	ind	NOUN
inlawrev-3369	973	6	.	.	PUNCT
inlawrev-3369	974	1	tax	tax	PROPN
inlawrev-3369	975	1	ct	ct	PROPN
inlawrev-3369	975	2	.	.	PROPN
inlawrev-3369	975	3	1	1	NUM
inlawrev-3369	975	4	998	998	NUM
inlawrev-3369	975	5	)	)	PUNCT
inlawrev-3369	975	6	.	.	PUNCT
inlawrev-3369	976	1	293	293	NUM
inlawrev-3369	976	2	.	.	PUNCT
inlawrev-3369	976	3	seeidatsol	seeidatsol	NOUN
inlawrev-3369	976	4	.	.	PUNCT
inlawrev-3369	977	1	1030	1030	NUM
inlawrev-3369	977	2	indiana	indiana	PROPN
inlawrev-3369	977	3	law	law	PROPN
inlawrev-3369	977	4	review	review	NOUN
inlawrev-3369	977	5	[	[	X
inlawrev-3369	977	6	vol	vol	NOUN
inlawrev-3369	977	7	.	.	PUNCT
inlawrev-3369	977	8	32	32	NUM
inlawrev-3369	977	9	:	:	SYM
inlawrev-3369	977	10	1003	1003	NUM
inlawrev-3369	977	11	the	the	DET
inlawrev-3369	977	12	county	county	NOUN
inlawrev-3369	977	13	auditor	auditor	NOUN
inlawrev-3369	977	14	and	and	CCONJ
inlawrev-3369	977	15	the	the	DET
inlawrev-3369	977	16	isbtc	isbtc	NOUN
inlawrev-3369	977	17	.	.	PUNCT
inlawrev-3369	978	1	thereafter	thereafter	ADV
inlawrev-3369	978	2	,	,	PUNCT
inlawrev-3369	978	3	barth	barth	NOUN
inlawrev-3369	978	4	appealed	appeal	VERB
inlawrev-3369	978	5	to	to	ADP
inlawrev-3369	978	6	the	the	DET
inlawrev-3369	978	7	court	court	NOUN
inlawrev-3369	978	8	,	,	PUNCT
inlawrev-3369	978	9	claiming	claim	VERB
inlawrev-3369	978	10	that	that	SCONJ
inlawrev-3369	978	11	the	the	DET
inlawrev-3369	978	12	base	base	NOUN
inlawrev-3369	978	13	rates	rate	NOUN
inlawrev-3369	978	14	used	use	VERB
inlawrev-3369	978	15	were	be	AUX
inlawrev-3369	978	16	incorrect	incorrect	ADJ
inlawrev-3369	978	17	,	,	PUNCT
inlawrev-3369	978	18	that	that	SCONJ
inlawrev-3369	978	19	the	the	DET
inlawrev-3369	978	20	buildings	building	NOUN
inlawrev-3369	978	21	were	be	AUX
inlawrev-3369	978	22	entitled	entitle	VERB
inlawrev-3369	978	23	to	to	ADP
inlawrev-3369	978	24	a	a	DET
inlawrev-3369	978	25	kit	kit	NOUN
inlawrev-3369	978	26	adjustment	adjustment	NOUN
inlawrev-3369	978	27	for	for	ADP
inlawrev-3369	978	28	1991	1991	NUM
inlawrev-3369	978	29	,	,	PUNCT
inlawrev-3369	978	30	and	and	CCONJ
inlawrev-3369	978	31	that	that	SCONJ
inlawrev-3369	978	32	two	two	NUM
inlawrev-3369	978	33	of	of	ADP
inlawrev-3369	978	34	the	the	DET
inlawrev-3369	978	35	buildings	building	NOUN
inlawrev-3369	978	36	should	should	AUX
inlawrev-3369	978	37	have	have	AUX
inlawrev-3369	978	38	been	be	AUX
inlawrev-3369	978	39	depreciated	depreciate	VERB
inlawrev-3369	978	40	using	use	VERB
inlawrev-3369	978	41	a	a	DET
inlawrev-3369	978	42	thirty^year	thirty^year	NOUN
inlawrev-3369	978	43	rather	rather	ADV
inlawrev-3369	978	44	than	than	ADP
inlawrev-3369	978	45	a	a	DET
inlawrev-3369	978	46	forty	forty	NUM
inlawrev-3369	978	47	-	-	PUNCT
inlawrev-3369	978	48	year	year	NOUN
inlawrev-3369	978	49	life	life	NOUN
inlawrev-3369	978	50	expectancy	expectancy	NOUN
inlawrev-3369	978	51	table.^^	table.^^	NOUN
inlawrev-3369	978	52	'	'	PUNCT
inlawrev-3369	978	53	*	*	PUNCT
inlawrev-3369	978	54	form	form	NOUN
inlawrev-3369	978	55	133	133	NUM
inlawrev-3369	978	56	petitions	petition	NOUN
inlawrev-3369	978	57	can	can	AUX
inlawrev-3369	978	58	be	be	AUX
inlawrev-3369	978	59	filed	file	VERB
inlawrev-3369	978	60	to	to	PART
inlawrev-3369	978	61	correct	correct	VERB
inlawrev-3369	978	62	only	only	ADV
inlawrev-3369	978	63	objective	objective	ADJ
inlawrev-3369	978	64	errors?^^	errors?^^	NOUN
inlawrev-3369	978	65	thus	thus	ADV
inlawrev-3369	978	66	,	,	PUNCT
inlawrev-3369	978	67	only	only	ADV
inlawrev-3369	978	68	in	in	ADP
inlawrev-3369	978	69	cases	case	NOUN
inlawrev-3369	978	70	where	where	SCONJ
inlawrev-3369	978	71	error	error	NOUN
inlawrev-3369	978	72	can	can	AUX
inlawrev-3369	978	73	be	be	AUX
inlawrev-3369	978	74	corrected	correct	VERB
inlawrev-3369	978	75	without	without	ADP
inlawrev-3369	978	76	resorting	resort	VERB
inlawrev-3369	978	77	to	to	ADP
inlawrev-3369	978	78	subjective	subjective	ADJ
inlawrev-3369	978	79	judgment	judgment	NOUN
inlawrev-3369	978	80	can	can	AUX
inlawrev-3369	978	81	a	a	DET
inlawrev-3369	978	82	taxpayer	taxpayer	NOUN
inlawrev-3369	978	83	use	use	VERB
inlawrev-3369	978	84	form	form	NOUN
inlawrev-3369	978	85	133.^^	133.^^	NOUN
inlawrev-3369	978	86	''	''	PUNCT
inlawrev-3369	978	87	the	the	DET
inlawrev-3369	978	88	isbtc	isbtc	NOUN
inlawrev-3369	978	89	argued	argue	VERB
inlawrev-3369	978	90	that	that	SCONJ
inlawrev-3369	978	91	any	any	DET
inlawrev-3369	978	92	changes	change	NOUN
inlawrev-3369	978	93	in	in	ADP
inlawrev-3369	978	94	the	the	DET
inlawrev-3369	978	95	base	base	NOUN
inlawrev-3369	978	96	rate	rate	NOUN
inlawrev-3369	978	97	would	would	AUX
inlawrev-3369	978	98	be	be	AUX
inlawrev-3369	978	99	subjective	subjective	ADJ
inlawrev-3369	978	100	in	in	ADP
inlawrev-3369	978	101	nature	nature	NOUN
inlawrev-3369	978	102	and	and	CCONJ
inlawrev-3369	978	103	could	could	AUX
inlawrev-3369	978	104	not	not	PART
inlawrev-3369	978	105	be	be	AUX
inlawrev-3369	978	106	corrected	correct	VERB
inlawrev-3369	978	107	using	use	VERB
inlawrev-3369	978	108	form	form	NOUN
inlawrev-3369	978	109	133	133	NUM
inlawrev-3369	978	110	.	.	PUNCT
inlawrev-3369	979	1	however	however	ADV
inlawrev-3369	979	2	,	,	PUNCT
inlawrev-3369	979	3	it	it	PRON
inlawrev-3369	979	4	is	be	AUX
inlawrev-3369	979	5	incumbent	incumbent	ADJ
inlawrev-3369	979	6	upon	upon	SCONJ
inlawrev-3369	979	7	the	the	DET
inlawrev-3369	979	8	isbtc	isbtc	NOUN
inlawrev-3369	979	9	to	to	PART
inlawrev-3369	979	10	investigate	investigate	VERB
inlawrev-3369	979	11	a	a	DET
inlawrev-3369	979	12	taxpayer	taxpayer	NOUN
inlawrev-3369	979	13	's	's	PART
inlawrev-3369	979	14	claim	claim	NOUN
inlawrev-3369	979	15	in	in	ADP
inlawrev-3369	979	16	order	order	NOUN
inlawrev-3369	979	17	to	to	PART
inlawrev-3369	979	18	determine	determine	VERB
inlawrev-3369	979	19	whether	whether	SCONJ
inlawrev-3369	979	20	the	the	DET
inlawrev-3369	979	21	taxpayer	taxpayer	NOUN
inlawrev-3369	979	22	is	be	AUX
inlawrev-3369	979	23	challenging	challenge	VERB
inlawrev-3369	979	24	objective	objective	ADJ
inlawrev-3369	979	25	or	or	CCONJ
inlawrev-3369	979	26	subjective	subjective	ADJ
inlawrev-3369	979	27	determinations	determination	NOUN
inlawrev-3369	979	28	.^^^	.^^^	PUNCT
inlawrev-3369	980	1	the	the	DET
inlawrev-3369	980	2	isbtc	isbtc	NOUN
inlawrev-3369	980	3	failed	fail	VERB
inlawrev-3369	980	4	to	to	PART
inlawrev-3369	980	5	investigate	investigate	VERB
inlawrev-3369	980	6	the	the	DET
inlawrev-3369	980	7	allegations	allegation	NOUN
inlawrev-3369	980	8	,	,	PUNCT
inlawrev-3369	980	9	therefore	therefore	ADV
inlawrev-3369	980	10	the	the	DET
inlawrev-3369	980	11	court	court	NOUN
inlawrev-3369	980	12	discussed	discuss	VERB
inlawrev-3369	980	13	barth	barth	NOUN
inlawrev-3369	980	14	's	's	PART
inlawrev-3369	980	15	arguments	argument	NOUN
inlawrev-3369	980	16	.	.	PUNCT
inlawrev-3369	981	1	base	base	NOUN
inlawrev-3369	981	2	rate	rate	NOUN
inlawrev-3369	981	3	is	be	AUX
inlawrev-3369	981	4	a	a	DET
inlawrev-3369	981	5	factor	factor	NOUN
inlawrev-3369	981	6	used	use	VERB
inlawrev-3369	981	7	in	in	ADP
inlawrev-3369	981	8	calculating	calculate	VERB
inlawrev-3369	981	9	the	the	DET
inlawrev-3369	981	10	reproduction	reproduction	NOUN
inlawrev-3369	981	11	cost	cost	NOUN
inlawrev-3369	981	12	of	of	ADP
inlawrev-3369	981	13	an	an	DET
inlawrev-3369	981	14	improvement.^^^	improvement.^^^	NOUN
inlawrev-3369	981	15	base	base	NOUN
inlawrev-3369	981	16	rates	rate	NOUN
inlawrev-3369	981	17	are	be	AUX
inlawrev-3369	981	18	calculated	calculate	VERB
inlawrev-3369	981	19	by	by	ADP
inlawrev-3369	981	20	first	first	ADV
inlawrev-3369	981	21	selecting	select	VERB
inlawrev-3369	981	22	the	the	DET
inlawrev-3369	981	23	model	model	NOUN
inlawrev-3369	981	24	most	most	ADV
inlawrev-3369	981	25	representative	representative	NOUN
inlawrev-3369	981	26	of	of	ADP
inlawrev-3369	981	27	the	the	DET
inlawrev-3369	981	28	physical	physical	ADJ
inlawrev-3369	981	29	characteristics	characteristic	NOUN
inlawrev-3369	981	30	of	of	ADP
inlawrev-3369	981	31	the	the	DET
inlawrev-3369	981	32	improvement	improvement	NOUN
inlawrev-3369	981	33	at	at	ADP
inlawrev-3369	981	34	issue	issue	NOUN
inlawrev-3369	981	35	and	and	CCONJ
inlawrev-3369	981	36	then	then	ADV
inlawrev-3369	981	37	second	second	ADV
inlawrev-3369	981	38	,	,	PUNCT
inlawrev-3369	981	39	applying	apply	VERB
inlawrev-3369	981	40	the	the	DET
inlawrev-3369	981	41	pricing	pricing	NOUN
inlawrev-3369	981	42	schedule	schedule	NOUN
inlawrev-3369	981	43	to	to	PART
inlawrev-3369	981	44	adjust	adjust	VERB
inlawrev-3369	981	45	for	for	ADP
inlawrev-3369	981	46	additional	additional	ADJ
inlawrev-3369	981	47	or	or	CCONJ
inlawrev-3369	981	48	non	non	ADJ
inlawrev-3369	981	49	-	-	ADJ
inlawrev-3369	981	50	existent	existent	ADJ
inlawrev-3369	981	51	components	component	NOUN
inlawrev-3369	981	52	or	or	CCONJ
inlawrev-3369	981	53	amenities.^^^	amenities.^^^	PROPN
inlawrev-3369	981	54	a	a	DET
inlawrev-3369	981	55	model	model	NOUN
inlawrev-3369	981	56	presumes	presume	VERB
inlawrev-3369	981	57	that	that	SCONJ
inlawrev-3369	981	58	many	many	ADJ
inlawrev-3369	981	59	components	component	NOUN
inlawrev-3369	981	60	exist	exist	VERB
inlawrev-3369	981	61	within	within	ADP
inlawrev-3369	981	62	the	the	DET
inlawrev-3369	981	63	subject	subject	ADJ
inlawrev-3369	981	64	improvement	improvement	NOUN
inlawrev-3369	981	65	in	in	ADP
inlawrev-3369	981	66	setting	set	VERB
inlawrev-3369	981	67	a	a	DET
inlawrev-3369	981	68	property	property	NOUN
inlawrev-3369	981	69	's	's	PART
inlawrev-3369	981	70	value	value	NOUN
inlawrev-3369	981	71	.	.	PUNCT
inlawrev-3369	982	1	if	if	SCONJ
inlawrev-3369	982	2	any	any	DET
inlawrev-3369	982	3	components	component	NOUN
inlawrev-3369	982	4	are	be	AUX
inlawrev-3369	982	5	absent	absent	ADJ
inlawrev-3369	982	6	or	or	CCONJ
inlawrev-3369	982	7	if	if	SCONJ
inlawrev-3369	982	8	any	any	DET
inlawrev-3369	982	9	additional	additional	ADJ
inlawrev-3369	982	10	amenities	amenity	NOUN
inlawrev-3369	982	11	exist	exist	VERB
inlawrev-3369	982	12	,	,	PUNCT
inlawrev-3369	982	13	the	the	DET
inlawrev-3369	982	14	schedule	schedule	NOUN
inlawrev-3369	982	15	assigns	assign	VERB
inlawrev-3369	982	16	a	a	DET
inlawrev-3369	982	17	cost	cost	NOUN
inlawrev-3369	982	18	to	to	PART
inlawrev-3369	982	19	be	be	AUX
inlawrev-3369	982	20	deducted	deduct	VERB
inlawrev-3369	982	21	or	or	CCONJ
inlawrev-3369	982	22	added	add	VERB
inlawrev-3369	982	23	to	to	ADP
inlawrev-3369	982	24	the	the	DET
inlawrev-3369	982	25	model	model	NOUN
inlawrev-3369	982	26	's	's	PART
inlawrev-3369	982	27	base	base	NOUN
inlawrev-3369	982	28	rate.^^^	rate.^^^	PROPN
inlawrev-3369	982	29	in	in	ADP
inlawrev-3369	982	30	this	this	DET
inlawrev-3369	982	31	case	case	NOUN
inlawrev-3369	982	32	,	,	PUNCT
inlawrev-3369	982	33	barth	barth	NOUN
inlawrev-3369	982	34	argued	argue	VERB
inlawrev-3369	982	35	that	that	SCONJ
inlawrev-3369	982	36	its	its	PRON
inlawrev-3369	982	37	buildings	building	NOUN
inlawrev-3369	982	38	lacked	lack	VERB
inlawrev-3369	982	39	many	many	ADJ
inlawrev-3369	982	40	of	of	ADP
inlawrev-3369	982	41	the	the	DET
inlawrev-3369	982	42	components	component	NOUN
inlawrev-3369	982	43	presumed	presume	VERB
inlawrev-3369	982	44	to	to	PART
inlawrev-3369	982	45	be	be	AUX
inlawrev-3369	982	46	included	include	VERB
inlawrev-3369	982	47	in	in	ADP
inlawrev-3369	982	48	the	the	DET
inlawrev-3369	982	49	model	model	NOUN
inlawrev-3369	982	50	,	,	PUNCT
inlawrev-3369	982	51	such	such	ADJ
inlawrev-3369	982	52	as	as	ADP
inlawrev-3369	982	53	a	a	DET
inlawrev-3369	982	54	lack	lack	NOUN
inlawrev-3369	982	55	of	of	ADP
inlawrev-3369	982	56	partitioning	partitioning	NOUN
inlawrev-3369	982	57	and	and	CCONJ
inlawrev-3369	982	58	a	a	DET
inlawrev-3369	982	59	lack	lack	NOUN
inlawrev-3369	982	60	of	of	ADP
inlawrev-3369	982	61	interior	interior	ADJ
inlawrev-3369	982	62	finish	finish	NOUN
inlawrev-3369	982	63	.	.	PUNCT
inlawrev-3369	983	1	as	as	ADP
inlawrev-3369	983	2	to	to	ADP
inlawrev-3369	983	3	whether	whether	SCONJ
inlawrev-3369	983	4	these	these	DET
inlawrev-3369	983	5	errors	error	NOUN
inlawrev-3369	983	6	,	,	PUNCT
inlawrev-3369	983	7	if	if	SCONJ
inlawrev-3369	983	8	any	any	PRON
inlawrev-3369	983	9	,	,	PUNCT
inlawrev-3369	983	10	could	could	AUX
inlawrev-3369	983	11	be	be	AUX
inlawrev-3369	983	12	corrected	correct	VERB
inlawrev-3369	983	13	using	use	VERB
inlawrev-3369	983	14	a	a	DET
inlawrev-3369	983	15	form	form	NOUN
inlawrev-3369	983	16	133	133	NUM
inlawrev-3369	983	17	depends	depend	VERB
inlawrev-3369	983	18	upon	upon	SCONJ
inlawrev-3369	983	19	the	the	DET
inlawrev-3369	983	20	nature	nature	NOUN
inlawrev-3369	983	21	of	of	ADP
inlawrev-3369	983	22	the	the	DET
inlawrev-3369	983	23	features	feature	NOUN
inlawrev-3369	983	24	that	that	PRON
inlawrev-3369	983	25	are	be	AUX
inlawrev-3369	983	26	not	not	PART
inlawrev-3369	983	27	present	present	ADJ
inlawrev-3369	983	28	.	.	PUNCT
inlawrev-3369	984	1	for	for	ADP
inlawrev-3369	984	2	example	example	NOUN
inlawrev-3369	984	3	,	,	PUNCT
inlawrev-3369	984	4	when	when	SCONJ
inlawrev-3369	984	5	the	the	DET
inlawrev-3369	984	6	pricing	pricing	NOUN
inlawrev-3369	984	7	schedule	schedule	NOUN
inlawrev-3369	984	8	lists	list	VERB
inlawrev-3369	984	9	a	a	DET
inlawrev-3369	984	10	cost	cost	NOUN
inlawrev-3369	984	11	for	for	ADP
inlawrev-3369	984	12	the	the	DET
inlawrev-3369	984	13	feature	feature	NOUN
inlawrev-3369	984	14	alleged	allege	VERB
inlawrev-3369	984	15	not	not	PART
inlawrev-3369	984	16	to	to	PART
inlawrev-3369	984	17	be	be	AUX
inlawrev-3369	984	18	present	present	ADJ
inlawrev-3369	984	19	,	,	PUNCT
inlawrev-3369	984	20	it	it	PRON
inlawrev-3369	984	21	results	result	VERB
inlawrev-3369	984	22	in	in	ADP
inlawrev-3369	984	23	a	a	DET
inlawrev-3369	984	24	simple	simple	ADJ
inlawrev-3369	984	25	observation	observation	NOUN
inlawrev-3369	984	26	of	of	ADP
inlawrev-3369	984	27	fact	fact	NOUN
inlawrev-3369	984	28	without	without	ADP
inlawrev-3369	984	29	resort	resort	NOUN
inlawrev-3369	984	30	to	to	ADP
inlawrev-3369	984	31	subjective	subjective	ADJ
inlawrev-3369	984	32	judgment.^^^	judgment.^^^	PROPN
inlawrev-3369	984	33	the	the	DET
inlawrev-3369	984	34	court	court	NOUN
inlawrev-3369	984	35	remanded	remand	VERB
inlawrev-3369	984	36	this	this	DET
inlawrev-3369	984	37	issue	issue	NOUN
inlawrev-3369	984	38	to	to	ADP
inlawrev-3369	984	39	the	the	DET
inlawrev-3369	984	40	isbtc	isbtc	NOUN
inlawrev-3369	984	41	because	because	SCONJ
inlawrev-3369	984	42	the	the	DET
inlawrev-3369	984	43	isbtc	isbtc	NOUN
inlawrev-3369	984	44	had	have	AUX
inlawrev-3369	984	45	failed	fail	VERB
inlawrev-3369	984	46	to	to	PART
inlawrev-3369	984	47	consider	consider	VERB
inlawrev-3369	984	48	whether	whether	SCONJ
inlawrev-3369	984	49	the	the	DET
inlawrev-3369	984	50	base	base	NOUN
inlawrev-3369	984	51	rate	rate	NOUN
inlawrev-3369	984	52	was	be	AUX
inlawrev-3369	984	53	correctable	correctable	ADJ
inlawrev-3369	984	54	using	use	VERB
inlawrev-3369	984	55	a	a	DET
inlawrev-3369	984	56	form	form	NOUN
inlawrev-3369	984	57	133.^	133.^	NUM
inlawrev-3369	984	58	°	°	NOUN
inlawrev-3369	984	59	^	^	PUNCT
inlawrev-3369	984	60	the	the	DET
inlawrev-3369	984	61	court	court	NOUN
inlawrev-3369	984	62	next	next	ADP
inlawrev-3369	984	63	addressed	address	VERB
inlawrev-3369	984	64	barth	barth	NOUN
inlawrev-3369	984	65	's	's	PART
inlawrev-3369	984	66	contention	contention	NOUN
inlawrev-3369	984	67	that	that	SCONJ
inlawrev-3369	984	68	it	it	PRON
inlawrev-3369	984	69	was	be	AUX
inlawrev-3369	984	70	entitled	entitle	VERB
inlawrev-3369	984	71	to	to	ADP
inlawrev-3369	984	72	a	a	DET
inlawrev-3369	984	73	kit	kit	NOUN
inlawrev-3369	984	74	adjustment	adjustment	NOUN
inlawrev-3369	984	75	.	.	PUNCT
inlawrev-3369	985	1	subject	subject	ADJ
inlawrev-3369	985	2	to	to	ADP
inlawrev-3369	985	3	isbtc	isbtc	ADJ
inlawrev-3369	985	4	regulations	regulation	NOUN
inlawrev-3369	985	5	,	,	PUNCT
inlawrev-3369	985	6	kit	kit	NOUN
inlawrev-3369	985	7	buildings	building	NOUN
inlawrev-3369	985	8	are	be	AUX
inlawrev-3369	985	9	entitled	entitle	VERB
inlawrev-3369	985	10	to	to	ADP
inlawrev-3369	985	11	a	a	DET
inlawrev-3369	985	12	50	50	NUM
inlawrev-3369	985	13	%	%	NOUN
inlawrev-3369	985	14	reduction	reduction	NOUN
inlawrev-3369	985	15	in	in	ADP
inlawrev-3369	985	16	base	base	NOUN
inlawrev-3369	985	17	rate	rate	NOUN
inlawrev-3369	985	18	.	.	PUNCT
inlawrev-3369	986	1	by	by	ADP
inlawrev-3369	986	2	order	order	NOUN
inlawrev-3369	986	3	,	,	PUNCT
inlawrev-3369	986	4	the	the	DET
inlawrev-3369	986	5	isbtc	isbtc	NOUN
inlawrev-3369	986	6	required	require	VERB
inlawrev-3369	986	7	all	all	DET
inlawrev-3369	986	8	county	county	NOUN
inlawrev-3369	986	9	assessors	assessor	NOUN
inlawrev-3369	986	10	to	to	PART
inlawrev-3369	986	11	reassess	reassess	VERB
inlawrev-3369	986	12	all	all	DET
inlawrev-3369	986	13	improvements	improvement	NOUN
inlawrev-3369	986	14	entitled	entitle	VERB
inlawrev-3369	986	15	to	to	ADP
inlawrev-3369	986	16	the	the	DET
inlawrev-3369	986	17	50	50	NUM
inlawrev-3369	986	18	%	%	NOUN
inlawrev-3369	986	19	reduction	reduction	NOUN
inlawrev-3369	986	20	.	.	PUNCT
inlawrev-3369	987	1	however	however	ADV
inlawrev-3369	987	2	,	,	PUNCT
inlawrev-3369	987	3	the	the	DET
inlawrev-3369	987	4	county	county	NOUN
inlawrev-3369	987	5	assessor	assessor	NOUN
inlawrev-3369	987	6	did	do	AUX
inlawrev-3369	987	7	not	not	PART
inlawrev-3369	987	8	grant	grant	VERB
inlawrev-3369	987	9	barth	barth	NOUN
inlawrev-3369	987	10	a	a	DET
inlawrev-3369	987	11	kit	kit	NOUN
inlawrev-3369	987	12	adjustment	adjustment	NOUN
inlawrev-3369	987	13	and	and	CCONJ
inlawrev-3369	987	14	this	this	PRON
inlawrev-3369	987	15	was	be	AUX
inlawrev-3369	987	16	claimed	claim	VERB
inlawrev-3369	987	17	as	as	ADP
inlawrev-3369	987	18	error	error	NOUN
inlawrev-3369	987	19	.	.	PUNCT
inlawrev-3369	988	1	by	by	ADP
inlawrev-3369	988	2	bulletin	bulletin	NOUN
inlawrev-3369	988	3	,	,	PUNCT
inlawrev-3369	988	4	the	the	DET
inlawrev-3369	988	5	isbtc	isbtc	NOUN
inlawrev-3369	988	6	instructed	instruct	VERB
inlawrev-3369	988	7	taxpayers	taxpayer	NOUN
inlawrev-3369	988	8	challenging	challenge	VERB
inlawrev-3369	988	9	the	the	DET
inlawrev-3369	988	10	denial	denial	NOUN
inlawrev-3369	988	11	of	of	ADP
inlawrev-3369	988	12	a	a	DET
inlawrev-3369	988	13	kit	kit	NOUN
inlawrev-3369	988	14	294	294	NUM
inlawrev-3369	988	15	.	.	PUNCT
inlawrev-3369	989	1	see	see	VERB
inlawrev-3369	989	2	i	i	PRON
inlawrev-3369	989	3	d.	d.	PROPN
inlawrev-3369	989	4	295	295	NUM
inlawrev-3369	989	5	.	.	PUNCT
inlawrev-3369	990	1	see	see	VERB
inlawrev-3369	990	2	i	i	PRON
inlawrev-3369	990	3	d.	d.	PROPN
inlawrev-3369	990	4	at	at	ADP
inlawrev-3369	990	5	802	802	NUM
inlawrev-3369	990	6	.	.	PUNCT
inlawrev-3369	990	7	296	296	NUM
inlawrev-3369	990	8	.	.	PUNCT
inlawrev-3369	991	1	see	see	VERB
inlawrev-3369	991	2	i	i	PRON
inlawrev-3369	991	3	d	d	PROPN
inlawrev-3369	991	4	(	(	PUNCT
inlawrev-3369	991	5	citing	cite	VERB
inlawrev-3369	991	6	bock	bock	NOUN
inlawrev-3369	991	7	prod	prod	NOUN
inlawrev-3369	991	8	.	.	PROPN
inlawrev-3369	991	9	,	,	PUNCT
inlawrev-3369	991	10	inc	inc	PROPN
inlawrev-3369	991	11	.	.	PROPN
inlawrev-3369	992	1	v.	v.	ADP
inlawrev-3369	992	2	state	state	PROPN
inlawrev-3369	992	3	bd	bd	PROPN
inlawrev-3369	992	4	.	.	PROPN
inlawrev-3369	992	5	of	of	ADP
inlawrev-3369	992	6	tax	tax	NOUN
inlawrev-3369	992	7	comm'rs	comm'rs	NOUN
inlawrev-3369	992	8	,	,	PUNCT
inlawrev-3369	992	9	683	683	NUM
inlawrev-3369	992	10	n.e.2d	n.e.2d	NOUN
inlawrev-3369	992	11	1368	1368	NUM
inlawrev-3369	992	12	,	,	PUNCT
inlawrev-3369	992	13	1370	1370	NUM
inlawrev-3369	992	14	(	(	PUNCT
inlawrev-3369	992	15	ind.taxct	ind.taxct	NOUN
inlawrev-3369	992	16	.	.	PUNCT
inlawrev-3369	992	17	1997	1997	NUM
inlawrev-3369	992	18	)	)	PUNCT
inlawrev-3369	992	19	)	)	PUNCT
inlawrev-3369	992	20	.	.	PUNCT
inlawrev-3369	993	1	297	297	NUM
inlawrev-3369	993	2	.	.	PUNCT
inlawrev-3369	994	1	see	see	VERB
inlawrev-3369	994	2	i	i	PRON
inlawrev-3369	994	3	d	d	PROPN
inlawrev-3369	994	4	at	at	ADP
inlawrev-3369	994	5	803	803	NUM
inlawrev-3369	994	6	n.6	n.6	NOUN
inlawrev-3369	994	7	(	(	PUNCT
inlawrev-3369	994	8	citing	cite	VERB
inlawrev-3369	994	9	wareco	wareco	NOUN
inlawrev-3369	994	10	enter	enter	VERB
inlawrev-3369	994	11	,	,	PUNCT
inlawrev-3369	994	12	v.	v.	ADP
inlawrev-3369	994	13	state	state	PROPN
inlawrev-3369	994	14	bd	bd	PROPN
inlawrev-3369	994	15	.	.	PROPN
inlawrev-3369	994	16	oftax	oftax	PROPN
inlawrev-3369	994	17	comm'rs	comm'rs	PROPN
inlawrev-3369	994	18	,	,	PUNCT
inlawrev-3369	994	19	689	689	NUM
inlawrev-3369	994	20	n.e.2d	n.e.2d	NOUN
inlawrev-3369	994	21	1299	1299	NUM
inlawrev-3369	994	22	,	,	PUNCT
inlawrev-3369	994	23	1302	1302	NUM
inlawrev-3369	994	24	(	(	PUNCT
inlawrev-3369	994	25	ind.taxct	ind.taxct	NOUN
inlawrev-3369	994	26	.	.	PUNCT
inlawrev-3369	994	27	1997	1997	NUM
inlawrev-3369	994	28	)	)	PUNCT
inlawrev-3369	994	29	)	)	PUNCT
inlawrev-3369	994	30	.	.	PUNCT
inlawrev-3369	995	1	298	298	X
inlawrev-3369	995	2	.	.	PUNCT
inlawrev-3369	996	1	see	see	VERB
inlawrev-3369	996	2	i	i	PRON
inlawrev-3369	996	3	d	d	PROPN
inlawrev-3369	996	4	at	at	ADP
inlawrev-3369	996	5	802	802	NUM
inlawrev-3369	996	6	.	.	PUNCT
inlawrev-3369	996	7	299	299	NUM
inlawrev-3369	996	8	.	.	PUNCT
inlawrev-3369	997	1	see	see	VERB
inlawrev-3369	997	2	i	i	PROPN
inlawrev-3369	997	3	d	d	PROPN
inlawrev-3369	997	4	300	300	NUM
inlawrev-3369	997	5	.	.	PUNCT
inlawrev-3369	998	1	see	see	VERB
inlawrev-3369	998	2	i	i	PRON
inlawrev-3369	998	3	d.	d.	PROPN
inlawrev-3369	998	4	301	301	NUM
inlawrev-3369	998	5	.	.	PUNCT
inlawrev-3369	999	1	see	see	VERB
inlawrev-3369	999	2	i	i	PRON
inlawrev-3369	999	3	d.	d.	PROPN
inlawrev-3369	999	4	at	at	ADP
inlawrev-3369	999	5	803	803	NUM
inlawrev-3369	999	6	(	(	PUNCT
inlawrev-3369	999	7	citing	cite	VERB
inlawrev-3369	999	8	wareco	wareco	NOUN
inlawrev-3369	999	9	enter	enter	VERB
inlawrev-3369	999	10	.	.	PUNCT
inlawrev-3369	1000	1	,	,	PUNCT
inlawrev-3369	1000	2	689	689	NUM
inlawrev-3369	1000	3	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1000	4	at	at	ADP
inlawrev-3369	1000	5	1302	1302	NUM
inlawrev-3369	1000	6	)	)	PUNCT
inlawrev-3369	1000	7	.	.	PUNCT
inlawrev-3369	1001	1	302	302	NUM
inlawrev-3369	1001	2	.	.	PUNCT
inlawrev-3369	1002	1	i	i	PRON
inlawrev-3369	1002	2	d	d	PROPN
inlawrev-3369	1002	3	1999	1999	NUM
inlawrev-3369	1002	4	]	]	PUNCT
inlawrev-3369	1002	5	taxation	taxation	NOUN
inlawrev-3369	1002	6	1031	1031	NUM
inlawrev-3369	1002	7	adjustment	adjustment	NOUN
inlawrev-3369	1002	8	to	to	PART
inlawrev-3369	1002	9	file	file	VERB
inlawrev-3369	1002	10	a	a	DET
inlawrev-3369	1002	11	form	form	NOUN
inlawrev-3369	1002	12	133.^^^	133.^^^	NUM
inlawrev-3369	1002	13	at	at	ADP
inlawrev-3369	1002	14	the	the	DET
inlawrev-3369	1002	15	administrative	administrative	ADJ
inlawrev-3369	1002	16	level	level	NOUN
inlawrev-3369	1002	17	,	,	PUNCT
inlawrev-3369	1002	18	the	the	DET
inlawrev-3369	1002	19	isbtc	isbtc	NOUN
inlawrev-3369	1002	20	found	find	VERB
inlawrev-3369	1002	21	no	no	DET
inlawrev-3369	1002	22	error	error	NOUN
inlawrev-3369	1002	23	in	in	ADP
inlawrev-3369	1002	24	the	the	DET
inlawrev-3369	1002	25	assessment	assessment	NOUN
inlawrev-3369	1002	26	because	because	SCONJ
inlawrev-3369	1002	27	two	two	NUM
inlawrev-3369	1002	28	ofthe	ofthe	ADJ
inlawrev-3369	1002	29	buildings	building	NOUN
inlawrev-3369	1002	30	were	be	AUX
inlawrev-3369	1002	31	given	give	VERB
inlawrev-3369	1002	32	a	a	DET
inlawrev-3369	1002	33	grade	grade	NOUN
inlawrev-3369	1002	34	factor	factor	NOUN
inlawrev-3369	1002	35	of"d	of"d	PROPN
inlawrev-3369	1002	36	"	"	PUNCT
inlawrev-3369	1002	37	and	and	CCONJ
inlawrev-3369	1002	38	the	the	DET
inlawrev-3369	1002	39	other	other	ADJ
inlawrev-3369	1002	40	two	two	NUM
inlawrev-3369	1002	41	were	be	AUX
inlawrev-3369	1002	42	given	give	VERB
inlawrev-3369	1002	43	a	a	DET
inlawrev-3369	1002	44	grade	grade	NOUN
inlawrev-3369	1002	45	of	of	ADP
inlawrev-3369	1002	46	"	"	PUNCT
inlawrev-3369	1002	47	c	c	NOUN
inlawrev-3369	1002	48	2."^^	2."^^	NOUN
inlawrev-3369	1002	49	the	the	DET
inlawrev-3369	1002	50	isbtc	isbtc	NOUN
inlawrev-3369	1002	51	believed	believe	VERB
inlawrev-3369	1002	52	that	that	SCONJ
inlawrev-3369	1002	53	instead	instead	ADV
inlawrev-3369	1002	54	of	of	ADP
inlawrev-3369	1002	55	receiving	receive	VERB
inlawrev-3369	1002	56	the	the	DET
inlawrev-3369	1002	57	kit	kit	NOUN
inlawrev-3369	1002	58	adjustment	adjustment	NOUN
inlawrev-3369	1002	59	,	,	PUNCT
inlawrev-3369	1002	60	the	the	DET
inlawrev-3369	1002	61	buildings	building	NOUN
inlawrev-3369	1002	62	were	be	AUX
inlawrev-3369	1002	63	given	give	VERB
inlawrev-3369	1002	64	a	a	DET
inlawrev-3369	1002	65	lower	low	ADJ
inlawrev-3369	1002	66	grade	grade	NOUN
inlawrev-3369	1002	67	which	which	PRON
inlawrev-3369	1002	68	already	already	ADV
inlawrev-3369	1002	69	compensated	compensate	VERB
inlawrev-3369	1002	70	for	for	ADP
inlawrev-3369	1002	71	the	the	DET
inlawrev-3369	1002	72	denial	denial	NOUN
inlawrev-3369	1002	73	ofthe	ofthe	NOUN
inlawrev-3369	1002	74	adjustment	adjustment	NOUN
inlawrev-3369	1002	75	;	;	PUNCT
inlawrev-3369	1002	76	therefore	therefore	ADV
inlawrev-3369	1002	77	,	,	PUNCT
inlawrev-3369	1002	78	the	the	DET
inlawrev-3369	1002	79	isbtc	isbtc	NOUN
inlawrev-3369	1002	80	did	do	AUX
inlawrev-3369	1002	81	not	not	PART
inlawrev-3369	1002	82	reach	reach	VERB
inlawrev-3369	1002	83	the	the	DET
inlawrev-3369	1002	84	issue	issue	NOUN
inlawrev-3369	1002	85	of	of	ADP
inlawrev-3369	1002	86	whether	whether	SCONJ
inlawrev-3369	1002	87	the	the	DET
inlawrev-3369	1002	88	buildings	building	NOUN
inlawrev-3369	1002	89	were	be	AUX
inlawrev-3369	1002	90	entitled	entitle	VERB
inlawrev-3369	1002	91	to	to	ADP
inlawrev-3369	1002	92	the	the	DET
inlawrev-3369	1002	93	kit	kit	NOUN
inlawrev-3369	1002	94	adjustment	adjustment	NOUN
inlawrev-3369	1002	95	in	in	ADP
inlawrev-3369	1002	96	the	the	DET
inlawrev-3369	1002	97	first	first	ADJ
inlawrev-3369	1002	98	place	place	NOUN
inlawrev-3369	1002	99	.	.	PUNCT
inlawrev-3369	1003	1	however	however	ADV
inlawrev-3369	1003	2	,	,	PUNCT
inlawrev-3369	1003	3	the	the	DET
inlawrev-3369	1003	4	court	court	NOUN
inlawrev-3369	1003	5	held	hold	VERB
inlawrev-3369	1003	6	that	that	SCONJ
inlawrev-3369	1003	7	the	the	DET
inlawrev-3369	1003	8	"	"	PUNCT
inlawrev-3369	1003	9	plain	plain	ADJ
inlawrev-3369	1003	10	language	language	NOUN
inlawrev-3369	1003	11	of	of	ADP
inlawrev-3369	1003	12	the	the	DET
inlawrev-3369	1003	13	regulation	regulation	NOUN
inlawrev-3369	1003	14	admits	admit	VERB
inlawrev-3369	1003	15	of	of	ADP
inlawrev-3369	1003	16	no	no	DET
inlawrev-3369	1003	17	exceptions	exception	NOUN
inlawrev-3369	1003	18	and	and	CCONJ
inlawrev-3369	1003	19	requires	require	VERB
inlawrev-3369	1003	20	[	[	PUNCT
inlawrev-3369	1003	21	that	that	SCONJ
inlawrev-3369	1003	22	]	]	PUNCT
inlawrev-3369	1003	23	the	the	DET
inlawrev-3369	1003	24	kit	kit	NOUN
inlawrev-3369	1003	25	adjustment	adjustment	NOUN
inlawrev-3369	1003	26	[	[	X
inlawrev-3369	1003	27	]	]	X
inlawrev-3369	1003	28	be	be	AUX
inlawrev-3369	1003	29	given	give	VERB
inlawrev-3369	1003	30	where	where	SCONJ
inlawrev-3369	1003	31	the	the	DET
inlawrev-3369	1003	32	building	building	NOUN
inlawrev-3369	1003	33	qualifies	qualify	VERB
inlawrev-3369	1003	34	for	for	ADP
inlawrev-3369	1003	35	the	the	DET
inlawrev-3369	1003	36	adjustment	adjustment	NOUN
inlawrev-3369	1003	37	,	,	PUNCT
inlawrev-3369	1003	38	whether	whether	SCONJ
inlawrev-3369	1003	39	local	local	ADJ
inlawrev-3369	1003	40	assessing	assess	VERB
inlawrev-3369	1003	41	officials	official	NOUN
inlawrev-3369	1003	42	have	have	AUX
inlawrev-3369	1003	43	previously	previously	ADV
inlawrev-3369	1003	44	decided	decide	VERB
inlawrev-3369	1003	45	to	to	PART
inlawrev-3369	1003	46	give	give	VERB
inlawrev-3369	1003	47	the	the	DET
inlawrev-3369	1003	48	building	building	NOUN
inlawrev-3369	1003	49	a	a	DET
inlawrev-3369	1003	50	lower	low	ADJ
inlawrev-3369	1003	51	grade	grade	NOUN
inlawrev-3369	1003	52	or	or	CCONJ
inlawrev-3369	1003	53	not	not	PART
inlawrev-3369	1003	54	.	.	PUNCT
inlawrev-3369	1004	1	"^	"^	NOUN
inlawrev-3369	1004	2	°	°	NOUN
inlawrev-3369	1004	3	^	^	PUNCT
inlawrev-3369	1004	4	because	because	SCONJ
inlawrev-3369	1004	5	the	the	DET
inlawrev-3369	1004	6	isbtc	isbtc	NOUN
inlawrev-3369	1004	7	failed	fail	VERB
inlawrev-3369	1004	8	to	to	PART
inlawrev-3369	1004	9	consider	consider	VERB
inlawrev-3369	1004	10	whether	whether	SCONJ
inlawrev-3369	1004	11	barth	barth	NOUN
inlawrev-3369	1004	12	was	be	AUX
inlawrev-3369	1004	13	entitled	entitle	VERB
inlawrev-3369	1004	14	to	to	ADP
inlawrev-3369	1004	15	the	the	DET
inlawrev-3369	1004	16	kit	kit	NOUN
inlawrev-3369	1004	17	adjustment	adjustment	NOUN
inlawrev-3369	1004	18	,	,	PUNCT
inlawrev-3369	1004	19	the	the	DET
inlawrev-3369	1004	20	court	court	NOUN
inlawrev-3369	1004	21	remanded	remand	VERB
inlawrev-3369	1004	22	the	the	DET
inlawrev-3369	1004	23	issue	issue	NOUN
inlawrev-3369	1004	24	to	to	ADP
inlawrev-3369	1004	25	the	the	DET
inlawrev-3369	1004	26	isbtc	isbtc	NOUN
inlawrev-3369	1004	27	.	.	PUNCT
inlawrev-3369	1005	1	if	if	SCONJ
inlawrev-3369	1005	2	on	on	ADP
inlawrev-3369	1005	3	remand	remand	NOUN
inlawrev-3369	1005	4	the	the	DET
inlawrev-3369	1005	5	isbtc	isbtc	ADJ
inlawrev-3369	1005	6	determines	determine	VERB
inlawrev-3369	1005	7	that	that	DET
inlawrev-3369	1005	8	barth	barth	NOUN
inlawrev-3369	1005	9	is	be	AUX
inlawrev-3369	1005	10	entitled	entitle	VERB
inlawrev-3369	1005	11	to	to	ADP
inlawrev-3369	1005	12	the	the	DET
inlawrev-3369	1005	13	kit	kit	NOUN
inlawrev-3369	1005	14	adjustment	adjustment	NOUN
inlawrev-3369	1005	15	,	,	PUNCT
inlawrev-3369	1005	16	the	the	DET
inlawrev-3369	1005	17	isbtc	isbtc	NOUN
inlawrev-3369	1005	18	would	would	AUX
inlawrev-3369	1005	19	be	be	AUX
inlawrev-3369	1005	20	allowed	allow	VERB
inlawrev-3369	1005	21	to	to	PART
inlawrev-3369	1005	22	adjust	adjust	VERB
inlawrev-3369	1005	23	the	the	DET
inlawrev-3369	1005	24	grade	grade	NOUN
inlawrev-3369	1005	25	factors	factor	NOUN
inlawrev-3369	1005	26	to	to	PART
inlawrev-3369	1005	27	prevent	prevent	VERB
inlawrev-3369	1005	28	a	a	DET
inlawrev-3369	1005	29	windfall	windfall	NOUN
inlawrev-3369	1005	30	in	in	ADP
inlawrev-3369	1005	31	favor	favor	NOUN
inlawrev-3369	1005	32	ofbarth	ofbarth	ADV
inlawrev-3369	1005	33	even	even	ADV
inlawrev-3369	1005	34	though	though	ADV
inlawrev-3369	1005	35	,	,	PUNCT
inlawrev-3369	1005	36	generally	generally	ADV
inlawrev-3369	1005	37	,	,	PUNCT
inlawrev-3369	1005	38	the	the	DET
inlawrev-3369	1005	39	isbtc	isbtc	NOUN
inlawrev-3369	1005	40	can	can	AUX
inlawrev-3369	1005	41	not	not	PART
inlawrev-3369	1005	42	majce	majce	VERB
inlawrev-3369	1005	43	subjective	subjective	ADJ
inlawrev-3369	1005	44	corrections	correction	NOUN
inlawrev-3369	1005	45	with	with	ADP
inlawrev-3369	1005	46	respect	respect	NOUN
inlawrev-3369	1005	47	to	to	ADP
inlawrev-3369	1005	48	a	a	DET
inlawrev-3369	1005	49	form	form	NOUN
inlawrev-3369	1005	50	133.'^	133.'^	NUM
inlawrev-3369	1005	51	finally	finally	ADV
inlawrev-3369	1005	52	,	,	PUNCT
inlawrev-3369	1005	53	barth	barth	NOUN
inlawrev-3369	1005	54	argued	argue	VERB
inlawrev-3369	1005	55	that	that	SCONJ
inlawrev-3369	1005	56	two	two	NUM
inlawrev-3369	1005	57	ofthe	ofthe	ADJ
inlawrev-3369	1005	58	buildings	building	NOUN
inlawrev-3369	1005	59	should	should	AUX
inlawrev-3369	1005	60	have	have	AUX
inlawrev-3369	1005	61	been	be	AUX
inlawrev-3369	1005	62	depreciated	depreciate	VERB
inlawrev-3369	1005	63	using	use	VERB
inlawrev-3369	1005	64	a	a	DET
inlawrev-3369	1005	65	thirty	thirty	NUM
inlawrev-3369	1005	66	-	-	PUNCT
inlawrev-3369	1005	67	year	year	NOUN
inlawrev-3369	1005	68	rather	rather	ADV
inlawrev-3369	1005	69	than	than	ADP
inlawrev-3369	1005	70	a	a	DET
inlawrev-3369	1005	71	forty	forty	NUM
inlawrev-3369	1005	72	-	-	PUNCT
inlawrev-3369	1005	73	year	year	NOUN
inlawrev-3369	1005	74	life	life	NOUN
inlawrev-3369	1005	75	expectancy	expectancy	NOUN
inlawrev-3369	1005	76	table	table	NOUN
inlawrev-3369	1005	77	.	.	PUNCT
inlawrev-3369	1006	1	the	the	DET
inlawrev-3369	1006	2	isbtc	isbtc	NOUN
inlawrev-3369	1006	3	countered	counter	VERB
inlawrev-3369	1006	4	that	that	SCONJ
inlawrev-3369	1006	5	to	to	PART
inlawrev-3369	1006	6	correct	correct	VERB
inlawrev-3369	1006	7	the	the	DET
inlawrev-3369	1006	8	error	error	NOUN
inlawrev-3369	1006	9	,	,	PUNCT
inlawrev-3369	1006	10	if	if	SCONJ
inlawrev-3369	1006	11	any	any	PRON
inlawrev-3369	1006	12	,	,	PUNCT
inlawrev-3369	1006	13	would	would	AUX
inlawrev-3369	1006	14	require	require	VERB
inlawrev-3369	1006	15	subjective	subjective	ADJ
inlawrev-3369	1006	16	judgment	judgment	NOUN
inlawrev-3369	1006	17	and	and	CCONJ
inlawrev-3369	1006	18	therefore	therefore	ADV
inlawrev-3369	1006	19	it	it	PRON
inlawrev-3369	1006	20	need	need	AUX
inlawrev-3369	1006	21	not	not	PART
inlawrev-3369	1006	22	consider	consider	VERB
inlawrev-3369	1006	23	barth	barth	NOUN
inlawrev-3369	1006	24	's	's	PART
inlawrev-3369	1006	25	argument	argument	NOUN
inlawrev-3369	1006	26	.	.	PUNCT
inlawrev-3369	1007	1	however	however	ADV
inlawrev-3369	1007	2	,	,	PUNCT
inlawrev-3369	1007	3	the	the	DET
inlawrev-3369	1007	4	court	court	NOUN
inlawrev-3369	1007	5	reiterated	reiterate	VERB
inlawrev-3369	1007	6	that	that	SCONJ
inlawrev-3369	1007	7	the	the	DET
inlawrev-3369	1007	8	isbtc	isbtc	NOUN
inlawrev-3369	1007	9	has	have	VERB
inlawrev-3369	1007	10	a	a	DET
inlawrev-3369	1007	11	duty	duty	NOUN
inlawrev-3369	1007	12	to	to	PART
inlawrev-3369	1007	13	investigate	investigate	VERB
inlawrev-3369	1007	14	a	a	DET
inlawrev-3369	1007	15	taxpayer	taxpayer	NOUN
inlawrev-3369	1007	16	's	's	PART
inlawrev-3369	1007	17	claim	claim	NOUN
inlawrev-3369	1007	18	in	in	ADP
inlawrev-3369	1007	19	order	order	NOUN
inlawrev-3369	1007	20	to	to	PART
inlawrev-3369	1007	21	determine	determine	VERB
inlawrev-3369	1007	22	whether	whether	SCONJ
inlawrev-3369	1007	23	the	the	DET
inlawrev-3369	1007	24	taxpayer	taxpayer	NOUN
inlawrev-3369	1007	25	is	be	AUX
inlawrev-3369	1007	26	challenging	challenge	VERB
inlawrev-3369	1007	27	objective	objective	ADJ
inlawrev-3369	1007	28	or	or	CCONJ
inlawrev-3369	1007	29	subjective	subjective	ADJ
inlawrev-3369	1007	30	determinations.^^^	determinations.^^^	ADJ
inlawrev-3369	1007	31	light	light	NOUN
inlawrev-3369	1007	32	pre	pre	ADJ
inlawrev-3369	1007	33	-	-	VERB
inlawrev-3369	1007	34	engineered	engineer	VERB
inlawrev-3369	1007	35	buildings	building	NOUN
inlawrev-3369	1007	36	are	be	AUX
inlawrev-3369	1007	37	depreciated	depreciate	VERB
inlawrev-3369	1007	38	using	use	VERB
inlawrev-3369	1007	39	a	a	DET
inlawrev-3369	1007	40	thirty	thirty	NUM
inlawrev-3369	1007	41	-	-	PUNCT
inlawrev-3369	1007	42	year	year	NOUN
inlawrev-3369	1007	43	life	life	NOUN
inlawrev-3369	1007	44	expectancy	expectancy	NOUN
inlawrev-3369	1007	45	table	table	NOUN
inlawrev-3369	1007	46	and	and	CCONJ
inlawrev-3369	1007	47	all	all	DET
inlawrev-3369	1007	48	fire	fire	NOUN
inlawrev-3369	1007	49	-	-	PUNCT
inlawrev-3369	1007	50	resistant	resistant	ADJ
inlawrev-3369	1007	51	buildings	building	NOUN
inlawrev-3369	1007	52	,	,	PUNCT
inlawrev-3369	1007	53	not	not	PART
inlawrev-3369	1007	54	listed	list	VERB
inlawrev-3369	1007	55	elsewhere	elsewhere	ADV
inlawrev-3369	1007	56	in	in	ADP
inlawrev-3369	1007	57	the	the	DET
inlawrev-3369	1007	58	regulations	regulation	NOUN
inlawrev-3369	1007	59	,	,	PUNCT
inlawrev-3369	1007	60	are	be	AUX
inlawrev-3369	1007	61	depreciated	depreciate	VERB
inlawrev-3369	1007	62	using	use	VERB
inlawrev-3369	1007	63	a	a	DET
inlawrev-3369	1007	64	forty	forty	NUM
inlawrev-3369	1007	65	-	-	PUNCT
inlawrev-3369	1007	66	yeair	yeair	NOUN
inlawrev-3369	1007	67	life	life	NOUN
inlawrev-3369	1007	68	expectancy	expectancy	NOUN
inlawrev-3369	1007	69	table.^^^	table.^^^	PROPN
inlawrev-3369	1007	70	thus	thus	ADV
inlawrev-3369	1007	71	,	,	PUNCT
inlawrev-3369	1007	72	the	the	DET
inlawrev-3369	1007	73	court	court	NOUN
inlawrev-3369	1007	74	believed	believe	VERB
inlawrev-3369	1007	75	that	that	SCONJ
inlawrev-3369	1007	76	the	the	DET
inlawrev-3369	1007	77	real	real	ADJ
inlawrev-3369	1007	78	issue	issue	NOUN
inlawrev-3369	1007	79	was	be	AUX
inlawrev-3369	1007	80	whether	whether	SCONJ
inlawrev-3369	1007	81	the	the	DET
inlawrev-3369	1007	82	buildings	building	NOUN
inlawrev-3369	1007	83	were	be	AUX
inlawrev-3369	1007	84	classified	classify	VERB
inlawrev-3369	1007	85	as	as	ADP
inlawrev-3369	1007	86	"	"	PUNCT
inlawrev-3369	1007	87	light	light	NOUN
inlawrev-3369	1007	88	preengineered	preengineere	VERB
inlawrev-3369	1007	89	.	.	PUNCT
inlawrev-3369	1008	1	"^	"^	NOUN
inlawrev-3369	1008	2	°	°	NOUN
inlawrev-3369	1008	3	^	^	PUNCT
inlawrev-3369	1008	4	because	because	SCONJ
inlawrev-3369	1008	5	barth	barth	NOUN
inlawrev-3369	1008	6	used	use	VERB
inlawrev-3369	1008	7	form	form	NOUN
inlawrev-3369	1008	8	133	133	NUM
inlawrev-3369	1008	9	,	,	PUNCT
inlawrev-3369	1008	10	only	only	ADV
inlawrev-3369	1008	11	objective	objective	ADJ
inlawrev-3369	1008	12	errors	error	NOUN
inlawrev-3369	1008	13	can	can	AUX
inlawrev-3369	1008	14	be	be	AUX
inlawrev-3369	1008	15	corrected	correct	VERB
inlawrev-3369	1008	16	.	.	PUNCT
inlawrev-3369	1009	1	objective	objective	ADJ
inlawrev-3369	1009	2	errors	error	NOUN
inlawrev-3369	1009	3	are	be	AUX
inlawrev-3369	1009	4	those	those	PRON
inlawrev-3369	1009	5	that	that	PRON
inlawrev-3369	1009	6	require	require	VERB
inlawrev-3369	1009	7	an	an	DET
inlawrev-3369	1009	8	uncomplicated	uncomplicated	ADJ
inlawrev-3369	1009	9	(	(	PUNCT
inlawrev-3369	1009	10	or	or	CCONJ
inlawrev-3369	1009	11	straight	straight	ADV
inlawrev-3369	1009	12	forward	forward	ADV
inlawrev-3369	1009	13	true	true	ADJ
inlawrev-3369	1009	14	or	or	CCONJ
inlawrev-3369	1009	15	false	false	ADJ
inlawrev-3369	1009	16	)	)	PUNCT
inlawrev-3369	1009	17	application	application	NOUN
inlawrev-3369	1009	18	of	of	ADP
inlawrev-3369	1009	19	the	the	DET
inlawrev-3369	1009	20	regulations	regulation	NOUN
inlawrev-3369	1009	21	.	.	PUNCT
inlawrev-3369	1010	1	thus	thus	ADV
inlawrev-3369	1010	2	,	,	PUNCT
inlawrev-3369	1010	3	if	if	SCONJ
inlawrev-3369	1010	4	on	on	ADP
inlawrev-3369	1010	5	remand	remand	NOUN
inlawrev-3369	1010	6	the	the	DET
inlawrev-3369	1010	7	isbtc	isbtc	NOUN
inlawrev-3369	1010	8	determines	determine	VERB
inlawrev-3369	1010	9	that	that	SCONJ
inlawrev-3369	1010	10	the	the	DET
inlawrev-3369	1010	11	buildings	building	NOUN
inlawrev-3369	1010	12	are	be	AUX
inlawrev-3369	1010	13	entitled	entitle	VERB
inlawrev-3369	1010	14	to	to	ADP
inlawrev-3369	1010	15	a	a	DET
inlawrev-3369	1010	16	kit	kit	NOUN
inlawrev-3369	1010	17	adjustment	adjustment	NOUN
inlawrev-3369	1010	18	,	,	PUNCT
inlawrev-3369	1010	19	then	then	ADV
inlawrev-3369	1010	20	the	the	DET
inlawrev-3369	1010	21	buildings	building	NOUN
inlawrev-3369	1010	22	should	should	AUX
inlawrev-3369	1010	23	be	be	AUX
inlawrev-3369	1010	24	depreciated	depreciate	VERB
inlawrev-3369	1010	25	using	use	VERB
inlawrev-3369	1010	26	the	the	DET
inlawrev-3369	1010	27	thirty	thirty	NUM
inlawrev-3369	1010	28	-	-	PUNCT
inlawrev-3369	1010	29	year	year	NOUN
inlawrev-3369	1010	30	table	table	NOUN
inlawrev-3369	1010	31	because	because	SCONJ
inlawrev-3369	1010	32	kit	kit	NOUN
inlawrev-3369	1010	33	buildings	building	NOUN
inlawrev-3369	1010	34	are	be	AUX
inlawrev-3369	1010	35	by	by	ADP
inlawrev-3369	1010	36	definition	definition	NOUN
inlawrev-3369	1010	37	light	light	NOUN
inlawrev-3369	1010	38	pre	pre	ADJ
inlawrev-3369	1010	39	-	-	ADJ
inlawrev-3369	1010	40	engineered	engineer	VERB
inlawrev-3369	1010	41	buildings	building	NOUN
inlawrev-3369	1010	42	.	.	PUNCT
inlawrev-3369	1011	1	however	however	ADV
inlawrev-3369	1011	2	,	,	PUNCT
inlawrev-3369	1011	3	if	if	SCONJ
inlawrev-3369	1011	4	on	on	ADP
inlawrev-3369	1011	5	remand	remand	NOUN
inlawrev-3369	1011	6	it	it	PRON
inlawrev-3369	1011	7	is	be	AUX
inlawrev-3369	1011	8	determined	determine	VERB
inlawrev-3369	1011	9	that	that	SCONJ
inlawrev-3369	1011	10	the	the	DET
inlawrev-3369	1011	11	buildings	building	NOUN
inlawrev-3369	1011	12	are	be	AUX
inlawrev-3369	1011	13	not	not	PART
inlawrev-3369	1011	14	entitled	entitle	VERB
inlawrev-3369	1011	15	to	to	ADP
inlawrev-3369	1011	16	the	the	DET
inlawrev-3369	1011	17	kit	kit	NOUN
inlawrev-3369	1011	18	adjustment	adjustment	NOUN
inlawrev-3369	1011	19	,	,	PUNCT
inlawrev-3369	1011	20	then	then	ADV
inlawrev-3369	1011	21	there	there	PRON
inlawrev-3369	1011	22	would	would	AUX
inlawrev-3369	1011	23	be	be	AUX
inlawrev-3369	1011	24	a	a	DET
inlawrev-3369	1011	25	factual	factual	ADJ
inlawrev-3369	1011	26	question	question	NOUN
inlawrev-3369	1011	27	as	as	ADP
inlawrev-3369	1011	28	to	to	ADP
inlawrev-3369	1011	29	whether	whether	SCONJ
inlawrev-3369	1011	30	the	the	DET
inlawrev-3369	1011	31	buildings	building	NOUN
inlawrev-3369	1011	32	are	be	AUX
inlawrev-3369	1011	33	in	in	ADP
inlawrev-3369	1011	34	fact	fact	NOUN
inlawrev-3369	1011	35	light	light	NOUN
inlawrev-3369	1011	36	preengineered	preengineere	VERB
inlawrev-3369	1011	37	,	,	PUNCT
inlawrev-3369	1011	38	which	which	PRON
inlawrev-3369	1011	39	would	would	AUX
inlawrev-3369	1011	40	require	require	VERB
inlawrev-3369	1011	41	resort	resort	NOUN
inlawrev-3369	1011	42	to	to	PART
inlawrev-3369	1011	43	subjectivejudgment	subjectivejudgment	VERB
inlawrev-3369	1011	44	;	;	PUNCT
inlawrev-3369	1011	45	therefore	therefore	ADV
inlawrev-3369	1011	46	,	,	PUNCT
inlawrev-3369	1011	47	the	the	DET
inlawrev-3369	1011	48	fact	fact	NOUN
inlawrev-3369	1011	49	could	could	AUX
inlawrev-3369	1011	50	not	not	PART
inlawrev-3369	1011	51	be	be	AUX
inlawrev-3369	1011	52	correctable	correctable	ADJ
inlawrev-3369	1011	53	using	use	VERB
inlawrev-3369	1011	54	form	form	NOUN
inlawrev-3369	1011	55	133.^^	133.^^	PROPN
inlawrev-3369	1011	56	°	°	NOUN
inlawrev-3369	1011	57	303	303	NUM
inlawrev-3369	1011	58	.	.	PUNCT
inlawrev-3369	1012	1	see	see	VERB
inlawrev-3369	1012	2	i	i	PRON
inlawrev-3369	1012	3	d.	d.	PROPN
inlawrev-3369	1012	4	at	at	ADP
inlawrev-3369	1012	5	804	804	NUM
inlawrev-3369	1012	6	n.	n.	NOUN
inlawrev-3369	1012	7	1	1	NUM
inlawrev-3369	1012	8	(	(	PUNCT
inlawrev-3369	1012	9	citing	cite	VERB
inlawrev-3369	1012	10	instructional	instructional	ADJ
inlawrev-3369	1012	11	bulletin	bulletin	NOUN
inlawrev-3369	1012	12	921	921	NUM
inlawrev-3369	1012	13	)	)	PUNCT
inlawrev-3369	1012	14	.	.	PUNCT
inlawrev-3369	1013	1	304	304	NUM
inlawrev-3369	1013	2	.	.	PUNCT
inlawrev-3369	1014	1	see	see	VERB
inlawrev-3369	1014	2	i	i	PRON
inlawrev-3369	1014	3	d.	d.	PROPN
inlawrev-3369	1014	4	at	at	ADP
inlawrev-3369	1014	5	804	804	NUM
inlawrev-3369	1014	6	.	.	PUNCT
inlawrev-3369	1015	1	305	305	NUM
inlawrev-3369	1015	2	.	.	PUNCT
inlawrev-3369	1016	1	i	i	PRON
inlawrev-3369	1016	2	d.	d.	PROPN
inlawrev-3369	1016	3	(	(	PUNCT
inlawrev-3369	1016	4	citations	citation	NOUN
inlawrev-3369	1016	5	omitted	omit	VERB
inlawrev-3369	1016	6	)	)	PUNCT
inlawrev-3369	1016	7	.	.	PUNCT
inlawrev-3369	1017	1	306	306	NUM
inlawrev-3369	1017	2	.	.	PUNCT
inlawrev-3369	1018	1	see	see	VERB
inlawrev-3369	1018	2	i	i	PRON
inlawrev-3369	1018	3	d.	d.	PROPN
inlawrev-3369	1018	4	at	at	ADP
inlawrev-3369	1018	5	807	807	NUM
inlawrev-3369	1018	6	.	.	PUNCT
inlawrev-3369	1019	1	307	307	NUM
inlawrev-3369	1019	2	.	.	PUNCT
inlawrev-3369	1020	1	i	i	PRON
inlawrev-3369	1020	2	d	d	PROPN
inlawrev-3369	1020	3	at	at	ADP
inlawrev-3369	1020	4	805	805	NUM
inlawrev-3369	1020	5	-	-	SYM
inlawrev-3369	1020	6	06	06	NUM
inlawrev-3369	1020	7	.	.	PUNCT
inlawrev-3369	1021	1	308	308	NUM
inlawrev-3369	1021	2	.	.	PUNCT
inlawrev-3369	1022	1	see	see	VERB
inlawrev-3369	1022	2	i	i	PRON
inlawrev-3369	1022	3	d.	d.	PROPN
inlawrev-3369	1022	4	at	at	ADP
inlawrev-3369	1022	5	808	808	NUM
inlawrev-3369	1022	6	(	(	PUNCT
inlawrev-3369	1022	7	citing	cite	VERB
inlawrev-3369	1022	8	ind	ind	NOUN
inlawrev-3369	1022	9	.	.	PUNCT
inlawrev-3369	1023	1	admin	admin	PROPN
inlawrev-3369	1023	2	.	.	PUNCT
inlawrev-3369	1023	3	code	code	PROPN
inlawrev-3369	1023	4	tit	tit	PROPN
inlawrev-3369	1023	5	.	.	PUNCT
inlawrev-3369	1024	1	50	50	NUM
inlawrev-3369	1024	2	,	,	PUNCT
inlawrev-3369	1024	3	r.	r.	NOUN
inlawrev-3369	1024	4	2.1	2.1	NUM
inlawrev-3369	1024	5	-	-	SYM
inlawrev-3369	1024	6	5	5	NUM
inlawrev-3369	1024	7	-	-	SYM
inlawrev-3369	1024	8	1	1	NUM
inlawrev-3369	1024	9	(	(	PUNCT
inlawrev-3369	1024	10	1992	1992	NUM
inlawrev-3369	1024	11	)	)	PUNCT
inlawrev-3369	1024	12	(	(	PUNCT
inlawrev-3369	1024	13	recodified	recodifie	VERB
inlawrev-3369	1024	14	at	at	ADP
inlawrev-3369	1024	15	ind	ind	PROPN
inlawrev-3369	1024	16	.	.	PUNCT
inlawrev-3369	1025	1	admin	admin	PROPN
inlawrev-3369	1025	2	.	.	PUNCT
inlawrev-3369	1025	3	code	code	PROPN
inlawrev-3369	1025	4	tit	tit	PROPN
inlawrev-3369	1025	5	.	.	PUNCT
inlawrev-3369	1026	1	50	50	NUM
inlawrev-3369	1026	2	,	,	PUNCT
inlawrev-3369	1026	3	r.	r.	NOUN
inlawrev-3369	1026	4	2.2	2.2	NUM
inlawrev-3369	1026	5	-	-	SYM
inlawrev-3369	1026	6	10	10	NUM
inlawrev-3369	1026	7	-	-	SYM
inlawrev-3369	1026	8	7	7	NUM
inlawrev-3369	1026	9	(	(	PUNCT
inlawrev-3369	1026	10	1996	1996	NUM
inlawrev-3369	1026	11	)	)	PUNCT
inlawrev-3369	1026	12	)	)	PUNCT
inlawrev-3369	1026	13	)	)	PUNCT
inlawrev-3369	1026	14	.	.	PUNCT
inlawrev-3369	1027	1	309	309	NUM
inlawrev-3369	1027	2	.	.	PUNCT
inlawrev-3369	1028	1	i	i	PRON
inlawrev-3369	1028	2	d	d	PROPN
inlawrev-3369	1028	3	310	310	PROPN
inlawrev-3369	1028	4	.	.	PUNCT
inlawrev-3369	1029	1	see	see	VERB
inlawrev-3369	1029	2	i	i	PRON
inlawrev-3369	1029	3	d.	d.	PROPN
inlawrev-3369	1029	4	1	1	NUM
inlawrev-3369	1029	5	032	032	NUM
inlawrev-3369	1029	6	indiana	indiana	PROPN
inlawrev-3369	1029	7	law	law	PROPN
inlawrev-3369	1029	8	review	review	NOUN
inlawrev-3369	1030	1	[	[	X
inlawrev-3369	1030	2	vol	vol	NOUN
inlawrev-3369	1030	3	.	.	PUNCT
inlawrev-3369	1031	1	32	32	NUM
inlawrev-3369	1031	2	:	:	SYM
inlawrev-3369	1031	3	1	1	NUM
inlawrev-3369	1031	4	003	003	NUM
inlawrev-3369	1031	5	c.	c.	PROPN
inlawrev-3369	1031	6	indiana	indiana	PROPN
inlawrev-3369	1031	7	real	real	ADJ
inlawrev-3369	1031	8	property	property	NOUN
inlawrev-3369	1031	9	—	—	PUNCT
inlawrev-3369	1031	10	business	business	NOUN
inlawrev-3369	1031	11	real	real	ADJ
inlawrev-3369	1031	12	property	property	NOUN
inlawrev-3369	1031	13	taxes	taxis	NOUN
inlawrev-3369	1031	14	(	(	PUNCT
inlawrev-3369	1031	15	"	"	PUNCT
inlawrev-3369	1031	16	obsolescence	obsolescence	NOUN
inlawrev-3369	1031	17	adjustment	adjustment	NOUN
inlawrev-3369	1031	18	"	"	PUNCT
inlawrev-3369	1031	19	)	)	PUNCT
inlawrev-3369	1031	20	i.	i.	PROPN
inlawrev-3369	1031	21	north	north	PROPN
inlawrev-3369	1031	22	park	park	PROPN
inlawrev-3369	1031	23	cinemas	cinemas	PROPN
inlawrev-3369	1031	24	,	,	PUNCT
inlawrev-3369	1031	25	inc	inc	PROPN
inlawrev-3369	1031	26	.	.	PROPN
inlawrev-3369	1032	1	v.	v.	ADP
inlawrev-3369	1032	2	state	state	PROPN
inlawrev-3369	1032	3	board	board	NOUN
inlawrev-3369	1032	4	oftax	oftax	NOUN
inlawrev-3369	1033	1	commissioners.^^'—^after	commissioners.^^'—^after	PROPN
inlawrev-3369	1033	2	the	the	DET
inlawrev-3369	1033	3	1989	1989	NUM
inlawrev-3369	1033	4	general	general	ADJ
inlawrev-3369	1033	5	assessment	assessment	NOUN
inlawrev-3369	1033	6	,	,	PUNCT
inlawrev-3369	1033	7	north	north	NOUN
inlawrev-3369	1033	8	park	park	NOUN
inlawrev-3369	1033	9	cinemas	cinemas	PROPN
inlawrev-3369	1033	10	(	(	PUNCT
inlawrev-3369	1033	11	"	"	PUNCT
inlawrev-3369	1033	12	north	north	NOUN
inlawrev-3369	1033	13	park	park	NOUN
inlawrev-3369	1033	14	"	"	PUNCT
inlawrev-3369	1033	15	)	)	PUNCT
inlawrev-3369	1033	16	petitioned	petition	VERB
inlawrev-3369	1033	17	the	the	DET
inlawrev-3369	1033	18	cbor	cbor	NOUN
inlawrev-3369	1033	19	for	for	ADP
inlawrev-3369	1033	20	an	an	DET
inlawrev-3369	1033	21	obsolescence	obsolescence	NOUN
inlawrev-3369	1033	22	depreciation	depreciation	NOUN
inlawrev-3369	1033	23	adjustment	adjustment	NOUN
inlawrev-3369	1033	24	,	,	PUNCT
inlawrev-3369	1033	25	which	which	PRON
inlawrev-3369	1033	26	was	be	AUX
inlawrev-3369	1033	27	granted	grant	VERB
inlawrev-3369	1033	28	.	.	PUNCT
inlawrev-3369	1034	1	however	however	ADV
inlawrev-3369	1034	2	,	,	PUNCT
inlawrev-3369	1034	3	musgrave	musgrave	PROPN
inlawrev-3369	1034	4	,	,	PUNCT
inlawrev-3369	1034	5	a	a	DET
inlawrev-3369	1034	6	member	member	NOUN
inlawrev-3369	1034	7	of	of	ADP
inlawrev-3369	1034	8	the	the	DET
inlawrev-3369	1034	9	cbor	cbor	NOUN
inlawrev-3369	1034	10	,	,	PUNCT
inlawrev-3369	1034	11	petitioned	petition	VERB
inlawrev-3369	1034	12	the	the	DET
inlawrev-3369	1034	13	isbtc	isbtc	NOUN
inlawrev-3369	1034	14	seeking	seek	VERB
inlawrev-3369	1034	15	review	review	NOUN
inlawrev-3369	1034	16	of	of	ADP
inlawrev-3369	1034	17	the	the	DET
inlawrev-3369	1034	18	cbor	cbor	NOUN
inlawrev-3369	1034	19	's	's	PART
inlawrev-3369	1034	20	determination	determination	NOUN
inlawrev-3369	1034	21	.	.	PUNCT
inlawrev-3369	1035	1	at	at	ADP
inlawrev-3369	1035	2	the	the	DET
inlawrev-3369	1035	3	hearing	hearing	NOUN
inlawrev-3369	1035	4	,	,	PUNCT
inlawrev-3369	1035	5	musgrave	musgrave	PROPN
inlawrev-3369	1035	6	merely	merely	ADV
inlawrev-3369	1035	7	stated	state	VERB
inlawrev-3369	1035	8	that	that	SCONJ
inlawrev-3369	1035	9	north	north	NOUN
inlawrev-3369	1035	10	park	park	NOUN
inlawrev-3369	1035	11	was	be	AUX
inlawrev-3369	1035	12	not	not	PART
inlawrev-3369	1035	13	entitled	entitle	VERB
inlawrev-3369	1035	14	to	to	ADP
inlawrev-3369	1035	15	the	the	DET
inlawrev-3369	1035	16	adjustment.^	adjustment.^	NOUN
inlawrev-3369	1035	17	'	'	PUNCT
inlawrev-3369	1035	18	^	^	PUNCT
inlawrev-3369	1035	19	north	north	NOUN
inlawrev-3369	1035	20	park	park	NOUN
inlawrev-3369	1035	21	did	do	AUX
inlawrev-3369	1035	22	not	not	PART
inlawrev-3369	1035	23	appear	appear	VERB
inlawrev-3369	1035	24	at	at	ADP
inlawrev-3369	1035	25	the	the	DET
inlawrev-3369	1035	26	hearing	hearing	NOUN
inlawrev-3369	1035	27	,	,	PUNCT
inlawrev-3369	1035	28	but	but	CCONJ
inlawrev-3369	1035	29	a	a	DET
inlawrev-3369	1035	30	county	county	NOUN
inlawrev-3369	1035	31	deputy	deputy	NOUN
inlawrev-3369	1035	32	assessor	assessor	NOUN
inlawrev-3369	1035	33	did	do	AUX
inlawrev-3369	1035	34	appear	appear	VERB
inlawrev-3369	1035	35	and	and	CCONJ
inlawrev-3369	1035	36	presented	present	VERB
inlawrev-3369	1035	37	evidence	evidence	NOUN
inlawrev-3369	1035	38	that	that	SCONJ
inlawrev-3369	1035	39	adjustments	adjustment	NOUN
inlawrev-3369	1035	40	had	have	AUX
inlawrev-3369	1035	41	been	be	AUX
inlawrev-3369	1035	42	given	give	VERB
inlawrev-3369	1035	43	to	to	ADP
inlawrev-3369	1035	44	other	other	ADJ
inlawrev-3369	1035	45	businesses	business	NOUN
inlawrev-3369	1035	46	in	in	ADP
inlawrev-3369	1035	47	the	the	DET
inlawrev-3369	1035	48	area	area	NOUN
inlawrev-3369	1035	49	.	.	PUNCT
inlawrev-3369	1036	1	a	a	DET
inlawrev-3369	1036	2	hearing	hearing	NOUN
inlawrev-3369	1036	3	officer	officer	NOUN
inlawrev-3369	1036	4	was	be	AUX
inlawrev-3369	1036	5	assigned	assign	VERB
inlawrev-3369	1036	6	to	to	ADP
inlawrev-3369	1036	7	the	the	DET
inlawrev-3369	1036	8	case	case	NOUN
inlawrev-3369	1036	9	,	,	PUNCT
inlawrev-3369	1036	10	who	who	PRON
inlawrev-3369	1036	11	inspected	inspect	VERB
inlawrev-3369	1036	12	the	the	DET
inlawrev-3369	1036	13	property	property	NOUN
inlawrev-3369	1036	14	and	and	CCONJ
inlawrev-3369	1036	15	spoke	speak	VERB
inlawrev-3369	1036	16	with	with	ADP
inlawrev-3369	1036	17	the	the	DET
inlawrev-3369	1036	18	owner	owner	PROPN
inlawrev-3369	1036	19	ofnorth	ofnorth	PROPN
inlawrev-3369	1036	20	park.^'^	park.^'^	PROPN
inlawrev-3369	1036	21	the	the	DET
inlawrev-3369	1036	22	hearing	hearing	NOUN
inlawrev-3369	1036	23	officer	officer	NOUN
inlawrev-3369	1036	24	gave	give	VERB
inlawrev-3369	1036	25	north	north	PROPN
inlawrev-3369	1036	26	park	park	NOUN
inlawrev-3369	1036	27	an	an	DET
inlawrev-3369	1036	28	opportunity	opportunity	NOUN
inlawrev-3369	1036	29	at	at	ADP
inlawrev-3369	1036	30	that	that	DET
inlawrev-3369	1036	31	time	time	NOUN
inlawrev-3369	1036	32	to	to	PART
inlawrev-3369	1036	33	present	present	VERB
inlawrev-3369	1036	34	additional	additional	ADJ
inlawrev-3369	1036	35	evidence	evidence	NOUN
inlawrev-3369	1036	36	as	as	ADP
inlawrev-3369	1036	37	to	to	ADP
inlawrev-3369	1036	38	why	why	SCONJ
inlawrev-3369	1036	39	north	north	NOUN
inlawrev-3369	1036	40	park	park	NOUN
inlawrev-3369	1036	41	was	be	AUX
inlawrev-3369	1036	42	entitled	entitle	VERB
inlawrev-3369	1036	43	to	to	ADP
inlawrev-3369	1036	44	the	the	DET
inlawrev-3369	1036	45	adjustment	adjustment	NOUN
inlawrev-3369	1036	46	,	,	PUNCT
inlawrev-3369	1036	47	but	but	CCONJ
inlawrev-3369	1036	48	north	north	NOUN
inlawrev-3369	1036	49	park	park	NOUN
inlawrev-3369	1036	50	did	do	AUX
inlawrev-3369	1036	51	not	not	PART
inlawrev-3369	1036	52	do	do	VERB
inlawrev-3369	1036	53	so	so	ADV
inlawrev-3369	1036	54	.	.	PUNCT
inlawrev-3369	1037	1	four	four	NUM
inlawrev-3369	1037	2	years	year	NOUN
inlawrev-3369	1037	3	later	later	ADV
inlawrev-3369	1037	4	,	,	PUNCT
inlawrev-3369	1037	5	the	the	DET
inlawrev-3369	1037	6	isbtc	isbtc	NOUN
inlawrev-3369	1037	7	issued	issue	VERB
inlawrev-3369	1037	8	a	a	DET
inlawrev-3369	1037	9	final	final	ADJ
inlawrev-3369	1037	10	determination	determination	NOUN
inlawrev-3369	1037	11	stating	state	VERB
inlawrev-3369	1037	12	that	that	SCONJ
inlawrev-3369	1037	13	north	north	NOUN
inlawrev-3369	1037	14	park	park	NOUN
inlawrev-3369	1037	15	was	be	AUX
inlawrev-3369	1037	16	not	not	PART
inlawrev-3369	1037	17	entitled	entitle	VERB
inlawrev-3369	1037	18	to	to	ADP
inlawrev-3369	1037	19	the	the	DET
inlawrev-3369	1037	20	adjustment.^	adjustment.^	NOUN
inlawrev-3369	1037	21	''	''	PUNCT
inlawrev-3369	1037	22	*	*	PUNCT
inlawrev-3369	1037	23	north	north	NOUN
inlawrev-3369	1037	24	park	park	NOUN
inlawrev-3369	1037	25	appealed	appeal	VERB
inlawrev-3369	1037	26	,	,	PUNCT
inlawrev-3369	1037	27	claiming	claim	VERB
inlawrev-3369	1037	28	that	that	SCONJ
inlawrev-3369	1037	29	neither	neither	CCONJ
inlawrev-3369	1037	30	musgrave	musgrave	PROPN
inlawrev-3369	1037	31	nor	nor	CCONJ
inlawrev-3369	1037	32	the	the	DET
inlawrev-3369	1037	33	isbtc	isbtc	NOUN
inlawrev-3369	1037	34	presented	present	VERB
inlawrev-3369	1037	35	sufficient	sufficient	ADJ
inlawrev-3369	1037	36	evidence	evidence	NOUN
inlawrev-3369	1037	37	to	to	PART
inlawrev-3369	1037	38	satisfy	satisfy	VERB
inlawrev-3369	1037	39	their	their	PRON
inlawrev-3369	1037	40	respective	respective	ADJ
inlawrev-3369	1037	41	burdens	burden	NOUN
inlawrev-3369	1037	42	of	of	ADP
inlawrev-3369	1037	43	proof	proof	NOUN
inlawrev-3369	1037	44	.	.	PUNCT
inlawrev-3369	1038	1	north	north	NOUN
inlawrev-3369	1038	2	park	park	NOUN
inlawrev-3369	1038	3	also	also	ADV
inlawrev-3369	1038	4	alleged	allege	VERB
inlawrev-3369	1038	5	that	that	SCONJ
inlawrev-3369	1038	6	the	the	DET
inlawrev-3369	1038	7	isbtc	isbtc	NOUN
inlawrev-3369	1038	8	's	's	PART
inlawrev-3369	1038	9	final	final	ADJ
inlawrev-3369	1038	10	determination	determination	NOUN
inlawrev-3369	1038	11	was	be	AUX
inlawrev-3369	1038	12	arbitrary	arbitrary	ADJ
inlawrev-3369	1038	13	,	,	PUNCT
inlawrev-3369	1038	14	capricious	capricious	ADJ
inlawrev-3369	1038	15	,	,	PUNCT
inlawrev-3369	1038	16	and	and	CCONJ
inlawrev-3369	1038	17	unsupported	unsupported	ADJ
inlawrev-3369	1038	18	by	by	ADP
inlawrev-3369	1038	19	substantial	substantial	ADJ
inlawrev-3369	1038	20	evidence	evidence	NOUN
inlawrev-3369	1038	21	,	,	PUNCT
inlawrev-3369	1038	22	and	and	CCONJ
inlawrev-3369	1038	23	in	in	ADP
inlawrev-3369	1038	24	any	any	DET
inlawrev-3369	1038	25	event	event	NOUN
inlawrev-3369	1038	26	,	,	PUNCT
inlawrev-3369	1038	27	that	that	SCONJ
inlawrev-3369	1038	28	the	the	DET
inlawrev-3369	1038	29	denial	denial	NOUN
inlawrev-3369	1038	30	of	of	ADP
inlawrev-3369	1038	31	the	the	DET
inlawrev-3369	1038	32	adjustment	adjustment	NOUN
inlawrev-3369	1038	33	violated	violate	VERB
inlawrev-3369	1038	34	the	the	DET
inlawrev-3369	1038	35	indiana	indiana	PROPN
inlawrev-3369	1038	36	constitution.^'^	constitution.^'^	PROPN
inlawrev-3369	1038	37	the	the	DET
inlawrev-3369	1038	38	court	court	NOUN
inlawrev-3369	1038	39	first	first	ADV
inlawrev-3369	1038	40	addressed	address	VERB
inlawrev-3369	1038	41	the	the	DET
inlawrev-3369	1038	42	admissibility	admissibility	NOUN
inlawrev-3369	1038	43	of	of	ADP
inlawrev-3369	1038	44	evidence	evidence	NOUN
inlawrev-3369	1038	45	not	not	PART
inlawrev-3369	1038	46	submitted	submit	VERB
inlawrev-3369	1038	47	to	to	ADP
inlawrev-3369	1038	48	the	the	DET
inlawrev-3369	1038	49	isbtc	isbtc	NOUN
inlawrev-3369	1038	50	.	.	PUNCT
inlawrev-3369	1039	1	north	north	NOUN
inlawrev-3369	1039	2	park	park	NOUN
inlawrev-3369	1039	3	attempted	attempt	VERB
inlawrev-3369	1039	4	to	to	PART
inlawrev-3369	1039	5	introduce	introduce	VERB
inlawrev-3369	1039	6	property	property	NOUN
inlawrev-3369	1039	7	cards	card	NOUN
inlawrev-3369	1039	8	into	into	ADP
inlawrev-3369	1039	9	evidence	evidence	NOUN
inlawrev-3369	1039	10	at	at	ADP
inlawrev-3369	1039	11	trial	trial	NOUN
inlawrev-3369	1039	12	to	to	PART
inlawrev-3369	1039	13	show	show	VERB
inlawrev-3369	1039	14	that	that	SCONJ
inlawrev-3369	1039	15	other	other	ADJ
inlawrev-3369	1039	16	theaters	theater	NOUN
inlawrev-3369	1039	17	within	within	ADP
inlawrev-3369	1039	18	the	the	DET
inlawrev-3369	1039	19	area	area	NOUN
inlawrev-3369	1039	20	had	have	AUX
inlawrev-3369	1039	21	received	receive	VERB
inlawrev-3369	1039	22	obsolescence	obsolescence	NOUN
inlawrev-3369	1039	23	adjustments	adjustment	NOUN
inlawrev-3369	1039	24	.	.	PUNCT
inlawrev-3369	1040	1	however	however	ADV
inlawrev-3369	1040	2	,	,	PUNCT
inlawrev-3369	1040	3	the	the	DET
inlawrev-3369	1040	4	court	court	NOUN
inlawrev-3369	1040	5	,	,	PUNCT
inlawrev-3369	1040	6	relying	rely	VERB
inlawrev-3369	1040	7	on	on	ADP
inlawrev-3369	1040	8	state	state	NOUN
inlawrev-3369	1040	9	board	board	NOUN
inlawrev-3369	1040	10	oftax	oftax	NOUN
inlawrev-3369	1040	11	commissioners	commissioner	NOUN
inlawrev-3369	1040	12	v.	v.	ADP
inlawrev-3369	1040	13	gatling	gatle	VERB
inlawrev-3369	1040	14	gun	gun	NOUN
inlawrev-3369	1040	15	club	club	NOUN
inlawrev-3369	1040	16	,	,	PUNCT
inlawrev-3369	1040	17	inc.^^^	inc.^^^	PROPN
inlawrev-3369	1040	18	held	hold	VERB
inlawrev-3369	1040	19	that	that	SCONJ
inlawrev-3369	1040	20	the	the	DET
inlawrev-3369	1040	21	trial	trial	NOUN
inlawrev-3369	1040	22	court	court	NOUN
inlawrev-3369	1040	23	can	can	AUX
inlawrev-3369	1040	24	only	only	ADV
inlawrev-3369	1040	25	consider	consider	VERB
inlawrev-3369	1040	26	evidence	evidence	NOUN
inlawrev-3369	1040	27	that	that	PRON
inlawrev-3369	1040	28	was	be	AUX
inlawrev-3369	1040	29	presented	present	VERB
inlawrev-3369	1040	30	to	to	ADP
inlawrev-3369	1040	31	the	the	DET
inlawrev-3369	1040	32	isbtc.^'^	isbtc.^'^	PROPN
inlawrev-3369	1040	33	north	north	NOUN
inlawrev-3369	1040	34	park	park	NOUN
inlawrev-3369	1040	35	then	then	ADV
inlawrev-3369	1040	36	argued	argue	VERB
inlawrev-3369	1040	37	that	that	SCONJ
inlawrev-3369	1040	38	musgrave	musgrave	PROPN
inlawrev-3369	1040	39	failed	fail	VERB
inlawrev-3369	1040	40	to	to	PART
inlawrev-3369	1040	41	satisfy	satisfy	VERB
inlawrev-3369	1040	42	her	her	PRON
inlawrev-3369	1040	43	burden	burden	NOUN
inlawrev-3369	1040	44	of	of	ADP
inlawrev-3369	1040	45	proof	proof	NOUN
inlawrev-3369	1040	46	when	when	SCONJ
inlawrev-3369	1040	47	she	she	PRON
inlawrev-3369	1040	48	challenged	challenge	VERB
inlawrev-3369	1040	49	the	the	DET
inlawrev-3369	1040	50	cbor	cbor	NOUN
inlawrev-3369	1040	51	's	's	PART
inlawrev-3369	1040	52	determination	determination	NOUN
inlawrev-3369	1040	53	.	.	PUNCT
inlawrev-3369	1041	1	a	a	DET
inlawrev-3369	1041	2	member	member	NOUN
inlawrev-3369	1041	3	of	of	ADP
inlawrev-3369	1041	4	a	a	DET
inlawrev-3369	1041	5	cbor	cbor	NOUN
inlawrev-3369	1041	6	,	,	PUNCT
inlawrev-3369	1041	7	by	by	ADP
inlawrev-3369	1041	8	statute	statute	NOUN
inlawrev-3369	1041	9	,	,	PUNCT
inlawrev-3369	1041	10	may	may	AUX
inlawrev-3369	1041	11	challenge	challenge	VERB
inlawrev-3369	1041	12	the	the	DET
inlawrev-3369	1041	13	cbor	cbor	NOUN
inlawrev-3369	1041	14	's	's	PART
inlawrev-3369	1041	15	determination.^	determination.^	NOUN
inlawrev-3369	1041	16	'	'	NOUN
inlawrev-3369	1041	17	*	*	PUNCT
inlawrev-3369	1041	18	however	however	ADV
inlawrev-3369	1041	19	,	,	PUNCT
inlawrev-3369	1041	20	the	the	DET
inlawrev-3369	1041	21	court	court	NOUN
inlawrev-3369	1041	22	found	find	VERB
inlawrev-3369	1041	23	that	that	SCONJ
inlawrev-3369	1041	24	musgrave	musgrave	PROPN
inlawrev-3369	1041	25	,	,	PUNCT
inlawrev-3369	1041	26	as	as	ADP
inlawrev-3369	1041	27	a	a	DET
inlawrev-3369	1041	28	board	board	NOUN
inlawrev-3369	1041	29	member	member	NOUN
inlawrev-3369	1041	30	,	,	PUNCT
inlawrev-3369	1041	31	did	do	AUX
inlawrev-3369	1041	32	not	not	PART
inlawrev-3369	1041	33	bear	bear	VERB
inlawrev-3369	1041	34	the	the	DET
inlawrev-3369	1041	35	burden	burden	NOUN
inlawrev-3369	1041	36	of	of	ADP
inlawrev-3369	1041	37	proof	proof	NOUN
inlawrev-3369	1041	38	,	,	PUNCT
inlawrev-3369	1041	39	and	and	CCONJ
inlawrev-3369	1041	40	that	that	SCONJ
inlawrev-3369	1041	41	a	a	DET
inlawrev-3369	1041	42	hearing	hearing	NOUN
inlawrev-3369	1041	43	officer	officer	NOUN
inlawrev-3369	1041	44	does	do	AUX
inlawrev-3369	1041	45	not	not	PART
inlawrev-3369	1041	46	owe	owe	VERB
inlawrev-3369	1041	47	a	a	DET
inlawrev-3369	1041	48	duty	duty	NOUN
inlawrev-3369	1041	49	to	to	PART
inlawrev-3369	1041	50	make	make	VERB
inlawrev-3369	1041	51	a	a	DET
inlawrev-3369	1041	52	case	case	NOUN
inlawrev-3369	1041	53	for	for	ADP
inlawrev-3369	1041	54	a	a	DET
inlawrev-3369	1041	55	party,^'^	party,^'^	PROPN
inlawrev-3369	1041	56	but	but	CCONJ
inlawrev-3369	1041	57	instead	instead	ADV
inlawrev-3369	1041	58	,	,	PUNCT
inlawrev-3369	1041	59	it	it	PRON
inlawrev-3369	1041	60	is	be	AUX
inlawrev-3369	1041	61	the	the	DET
inlawrev-3369	1041	62	affirmative	affirmative	ADJ
inlawrev-3369	1041	63	duty	duty	NOUN
inlawrev-3369	1041	64	of	of	ADP
inlawrev-3369	1041	65	a	a	DET
inlawrev-3369	1041	66	property	property	NOUN
inlawrev-3369	1041	67	owner	owner	NOUN
inlawrev-3369	1041	68	to	to	PART
inlawrev-3369	1041	69	present	present	VERB
inlawrev-3369	1041	70	evidence	evidence	NOUN
inlawrev-3369	1041	71	on	on	ADP
inlawrev-3369	1041	72	its	its	PRON
inlawrev-3369	1041	73	own	own	ADJ
inlawrev-3369	1041	74	behalf	behalf	NOUN
inlawrev-3369	1041	75	to	to	PART
inlawrev-3369	1041	76	support	support	VERB
inlawrev-3369	1041	77	a	a	DET
inlawrev-3369	1041	78	claim	claim	NOUN
inlawrev-3369	1041	79	of	of	ADP
inlawrev-3369	1041	80	an	an	DET
inlawrev-3369	1041	81	obsolescence	obsolescence	NOUN
inlawrev-3369	1041	82	depreciation	depreciation	NOUN
inlawrev-3369	1041	83	adjustment	adjustment	NOUN
inlawrev-3369	1041	84	.	.	PUNCT
inlawrev-3369	1042	1	^^	^^	PUNCT
inlawrev-3369	1042	2	°	°	PRON
inlawrev-3369	1043	1	311	311	NUM
inlawrev-3369	1043	2	.	.	PUNCT
inlawrev-3369	1044	1	689	689	NUM
inlawrev-3369	1044	2	n.e.2cl	n.e.2cl	NOUN
inlawrev-3369	1044	3	765	765	NUM
inlawrev-3369	1044	4	(	(	PUNCT
inlawrev-3369	1044	5	ind	ind	PROPN
inlawrev-3369	1044	6	.	.	PUNCT
inlawrev-3369	1045	1	tax	tax	PROPN
inlawrev-3369	1045	2	ct	ct	PROPN
inlawrev-3369	1045	3	.	.	PROPN
inlawrev-3369	1045	4	1997	1997	NUM
inlawrev-3369	1045	5	)	)	PUNCT
inlawrev-3369	1045	6	.	.	PUNCT
inlawrev-3369	1046	1	312	312	NUM
inlawrev-3369	1046	2	.	.	PUNCT
inlawrev-3369	1046	3	see	see	VERB
inlawrev-3369	1046	4	i	i	PRON
inlawrev-3369	1046	5	d.	d.	PROPN
inlawrev-3369	1046	6	ai	ai	VERB
inlawrev-3369	1046	7	761	761	NUM
inlawrev-3369	1046	8	.	.	PUNCT
inlawrev-3369	1047	1	313	313	NUM
inlawrev-3369	1047	2	.	.	PUNCT
inlawrev-3369	1047	3	see	see	VERB
inlawrev-3369	1047	4	i	i	PRON
inlawrev-3369	1047	5	d.	d.	PROPN
inlawrev-3369	1047	6	314	314	NUM
inlawrev-3369	1047	7	.	.	PUNCT
inlawrev-3369	1048	1	see	see	VERB
inlawrev-3369	1048	2	i	i	PROPN
inlawrev-3369	1048	3	d	d	PROPN
inlawrev-3369	1048	4	315	315	NUM
inlawrev-3369	1048	5	.	.	PUNCT
inlawrev-3369	1049	1	see	see	VERB
inlawrev-3369	1049	2	i	i	PRON
inlawrev-3369	1049	3	d	d	PROPN
inlawrev-3369	1049	4	a.i767'6s	a.i767'6s	PROPN
inlawrev-3369	1049	5	.	.	PUNCT
inlawrev-3369	1050	1	316	316	NUM
inlawrev-3369	1050	2	.	.	NOUN
inlawrev-3369	1050	3	420	420	NUM
inlawrev-3369	1050	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1050	5	1324	1324	NUM
inlawrev-3369	1050	6	(	(	PUNCT
inlawrev-3369	1050	7	ind	ind	NOUN
inlawrev-3369	1050	8	.	.	PUNCT
inlawrev-3369	1051	1	ct	ct	PROPN
inlawrev-3369	1051	2	.	.	PUNCT
inlawrev-3369	1052	1	app	app	PROPN
inlawrev-3369	1052	2	.	.	PROPN
inlawrev-3369	1052	3	1981	1981	NUM
inlawrev-3369	1052	4	)	)	PUNCT
inlawrev-3369	1052	5	.	.	PUNCT
inlawrev-3369	1053	1	3	3	NUM
inlawrev-3369	1053	2	1	1	NUM
inlawrev-3369	1053	3	7	7	NUM
inlawrev-3369	1053	4	.	.	PUNCT
inlawrev-3369	1053	5	north	north	NOUN
inlawrev-3369	1053	6	park	park	NOUN
inlawrev-3369	1053	7	,	,	PUNCT
inlawrev-3369	1053	8	689	689	NUM
inlawrev-3369	1053	9	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1053	10	at	at	ADP
inlawrev-3369	1053	11	768	768	NUM
inlawrev-3369	1053	12	.	.	PUNCT
inlawrev-3369	1053	13	318	318	NUM
inlawrev-3369	1053	14	.	.	PUNCT
inlawrev-3369	1054	1	see	see	VERB
inlawrev-3369	1054	2	i	i	PRON
inlawrev-3369	1054	3	d	d	PROPN
inlawrev-3369	1054	4	at	at	ADP
inlawrev-3369	1054	5	766	766	NUM
inlawrev-3369	1054	6	(	(	PUNCT
inlawrev-3369	1054	7	citing	cite	VERB
inlawrev-3369	1054	8	ind	ind	NOUN
inlawrev-3369	1054	9	.	.	PUNCT
inlawrev-3369	1055	1	code	code	PROPN
inlawrev-3369	1055	2	ann	ann	PROPN
inlawrev-3369	1055	3	.	.	PUNCT
inlawrev-3369	1056	1	§	§	PROPN
inlawrev-3369	1056	2	6	6	NUM
inlawrev-3369	1056	3	-	-	PUNCT
inlawrev-3369	1056	4	l.l-15	l.l-15	NUM
inlawrev-3369	1056	5	-	-	PUNCT
inlawrev-3369	1056	6	3(b	3(b	NUM
inlawrev-3369	1056	7	)	)	PUNCT
inlawrev-3369	1056	8	(	(	PUNCT
inlawrev-3369	1056	9	1998	1998	NUM
inlawrev-3369	1056	10	)	)	PUNCT
inlawrev-3369	1056	11	)	)	PUNCT
inlawrev-3369	1056	12	.	.	PUNCT
inlawrev-3369	1057	1	319	319	NUM
inlawrev-3369	1057	2	.	.	PUNCT
inlawrev-3369	1057	3	mat	mat	PROPN
inlawrev-3369	1057	4	769	769	NUM
inlawrev-3369	1057	5	.	.	PUNCT
inlawrev-3369	1057	6	320	320	NUM
inlawrev-3369	1057	7	.	.	PUNCT
inlawrev-3369	1058	1	i	i	PRON
inlawrev-3369	1058	2	d	d	PROPN
inlawrev-3369	1058	3	1999	1999	NUM
inlawrev-3369	1058	4	]	]	PUNCT
inlawrev-3369	1058	5	taxation	taxation	NOUN
inlawrev-3369	1058	6	1033	1033	NUM
inlawrev-3369	1058	7	next	next	ADV
inlawrev-3369	1058	8	,	,	PUNCT
inlawrev-3369	1058	9	the	the	DET
inlawrev-3369	1058	10	tax	tax	NOUN
inlawrev-3369	1058	11	court	court	NOUN
inlawrev-3369	1058	12	addressed	address	VERB
inlawrev-3369	1058	13	whether	whether	SCONJ
inlawrev-3369	1058	14	the	the	DET
inlawrev-3369	1058	15	isbtc	isbtc	NOUN
inlawrev-3369	1058	16	failed	fail	VERB
inlawrev-3369	1058	17	on	on	ADP
inlawrev-3369	1058	18	its	its	PRON
inlawrev-3369	1058	19	burden	burden	NOUN
inlawrev-3369	1058	20	of	of	ADP
inlawrev-3369	1058	21	proof	proof	NOUN
inlawrev-3369	1058	22	.	.	PUNCT
inlawrev-3369	1059	1	the	the	DET
inlawrev-3369	1059	2	court	court	NOUN
inlawrev-3369	1059	3	gave	give	VERB
inlawrev-3369	1059	4	little	little	ADJ
inlawrev-3369	1059	5	merit	merit	NOUN
inlawrev-3369	1059	6	to	to	ADP
inlawrev-3369	1059	7	this	this	DET
inlawrev-3369	1059	8	argument	argument	NOUN
inlawrev-3369	1059	9	,	,	PUNCT
inlawrev-3369	1059	10	stating	state	VERB
inlawrev-3369	1059	11	that	that	SCONJ
inlawrev-3369	1059	12	a	a	DET
inlawrev-3369	1059	13	party	party	NOUN
inlawrev-3369	1059	14	appealing	appeal	VERB
inlawrev-3369	1059	15	an	an	DET
inlawrev-3369	1059	16	adverse	adverse	ADJ
inlawrev-3369	1059	17	administrative	administrative	ADJ
inlawrev-3369	1059	18	decision	decision	NOUN
inlawrev-3369	1059	19	bears	bear	VERB
inlawrev-3369	1059	20	the	the	DET
inlawrev-3369	1059	21	burden	burden	NOUN
inlawrev-3369	1059	22	of	of	ADP
inlawrev-3369	1059	23	proof.^^^	proof.^^^	PROPN
inlawrev-3369	1059	24	north	north	NOUN
inlawrev-3369	1059	25	park	park	NOUN
inlawrev-3369	1059	26	also	also	ADV
inlawrev-3369	1059	27	argued	argue	VERB
inlawrev-3369	1059	28	that	that	SCONJ
inlawrev-3369	1059	29	the	the	DET
inlawrev-3369	1059	30	isbtc	isbtc	NOUN
inlawrev-3369	1059	31	's	's	PART
inlawrev-3369	1059	32	final	final	ADJ
inlawrev-3369	1059	33	determination	determination	NOUN
inlawrev-3369	1059	34	was	be	AUX
inlawrev-3369	1059	35	arbitrary	arbitrary	ADJ
inlawrev-3369	1059	36	,	,	PUNCT
inlawrev-3369	1059	37	capricious	capricious	ADJ
inlawrev-3369	1059	38	,	,	PUNCT
inlawrev-3369	1059	39	and	and	CCONJ
inlawrev-3369	1059	40	unsupported	unsupported	ADJ
inlawrev-3369	1059	41	by	by	ADP
inlawrev-3369	1059	42	substantial	substantial	ADJ
inlawrev-3369	1059	43	evidence	evidence	NOUN
inlawrev-3369	1059	44	.	.	PUNCT
inlawrev-3369	1060	1	however	however	ADV
inlawrev-3369	1060	2	,	,	PUNCT
inlawrev-3369	1060	3	the	the	DET
inlawrev-3369	1060	4	court	court	NOUN
inlawrev-3369	1060	5	relied	rely	VERB
inlawrev-3369	1060	6	on	on	ADP
inlawrev-3369	1060	7	the	the	DET
inlawrev-3369	1060	8	following	follow	VERB
inlawrev-3369	1060	9	evidence	evidence	NOUN
inlawrev-3369	1060	10	in	in	ADP
inlawrev-3369	1060	11	making	make	VERB
inlawrev-3369	1060	12	its	its	PRON
inlawrev-3369	1060	13	own	own	ADJ
inlawrev-3369	1060	14	decision	decision	NOUN
inlawrev-3369	1060	15	:	:	PUNCT
inlawrev-3369	1060	16	musgrave	musgrave	PROPN
inlawrev-3369	1060	17	presented	present	VERB
inlawrev-3369	1060	18	evidence	evidence	NOUN
inlawrev-3369	1060	19	to	to	ADP
inlawrev-3369	1060	20	the	the	DET
inlawrev-3369	1060	21	isbtc	isbtc	NOUN
inlawrev-3369	1060	22	that	that	PRON
inlawrev-3369	1060	23	musgrave	musgrave	PROPN
inlawrev-3369	1060	24	believed	believe	VERB
inlawrev-3369	1060	25	north	north	NOUN
inlawrev-3369	1060	26	park	park	NOUN
inlawrev-3369	1060	27	was	be	AUX
inlawrev-3369	1060	28	not	not	PART
inlawrev-3369	1060	29	entitled	entitle	VERB
inlawrev-3369	1060	30	to	to	ADP
inlawrev-3369	1060	31	the	the	DET
inlawrev-3369	1060	32	depreciation	depreciation	NOUN
inlawrev-3369	1060	33	adjustment	adjustment	NOUN
inlawrev-3369	1060	34	.	.	PUNCT
inlawrev-3369	1061	1	the	the	DET
inlawrev-3369	1061	2	deputy	deputy	PROPN
inlawrev-3369	1061	3	county	county	NOUN
inlawrev-3369	1061	4	assessor	assessor	NOUN
inlawrev-3369	1061	5	,	,	PUNCT
inlawrev-3369	1061	6	acting	act	VERB
inlawrev-3369	1061	7	on	on	ADP
inlawrev-3369	1061	8	behalf	behalf	NOUN
inlawrev-3369	1061	9	ofnorth	ofnorth	NOUN
inlawrev-3369	1061	10	park	park	NOUN
inlawrev-3369	1061	11	,	,	PUNCT
inlawrev-3369	1061	12	made	make	VERB
inlawrev-3369	1061	13	only	only	ADV
inlawrev-3369	1061	14	a	a	DET
inlawrev-3369	1061	15	bare	bare	ADJ
inlawrev-3369	1061	16	assertion	assertion	NOUN
inlawrev-3369	1061	17	that	that	SCONJ
inlawrev-3369	1061	18	the	the	DET
inlawrev-3369	1061	19	theater	theater	NOUN
inlawrev-3369	1061	20	business	business	NOUN
inlawrev-3369	1061	21	is	be	AUX
inlawrev-3369	1061	22	seasonal	seasonal	ADJ
inlawrev-3369	1061	23	and	and	CCONJ
inlawrev-3369	1061	24	therefore	therefore	ADV
inlawrev-3369	1061	25	entitled	entitle	VERB
inlawrev-3369	1061	26	to	to	ADP
inlawrev-3369	1061	27	the	the	DET
inlawrev-3369	1061	28	adjustment	adjustment	NOUN
inlawrev-3369	1061	29	received	receive	VERB
inlawrev-3369	1061	30	by	by	ADP
inlawrev-3369	1061	31	other	other	ADJ
inlawrev-3369	1061	32	seasonal	seasonal	ADJ
inlawrev-3369	1061	33	businesses.^^^	businesses.^^^	PROPN
inlawrev-3369	1061	34	the	the	DET
inlawrev-3369	1061	35	hearing	hearing	NOUN
inlawrev-3369	1061	36	officer	officer	NOUN
inlawrev-3369	1061	37	then	then	ADV
inlawrev-3369	1061	38	examined	examine	VERB
inlawrev-3369	1061	39	the	the	DET
inlawrev-3369	1061	40	property	property	NOUN
inlawrev-3369	1061	41	,	,	PUNCT
inlawrev-3369	1061	42	discussed	discuss	VERB
inlawrev-3369	1061	43	the	the	DET
inlawrev-3369	1061	44	findings	finding	NOUN
inlawrev-3369	1061	45	with	with	ADP
inlawrev-3369	1061	46	the	the	DET
inlawrev-3369	1061	47	owner	owner	PROPN
inlawrev-3369	1061	48	ofnorth	ofnorth	NOUN
inlawrev-3369	1061	49	park	park	NOUN
inlawrev-3369	1061	50	,	,	PUNCT
inlawrev-3369	1061	51	and	and	CCONJ
inlawrev-3369	1061	52	gave	give	VERB
inlawrev-3369	1061	53	north	north	PROPN
inlawrev-3369	1061	54	park	park	NOUN
inlawrev-3369	1061	55	ten	ten	NUM
inlawrev-3369	1061	56	days	day	NOUN
inlawrev-3369	1061	57	to	to	PART
inlawrev-3369	1061	58	respond	respond	VERB
inlawrev-3369	1061	59	with	with	ADP
inlawrev-3369	1061	60	additional	additional	ADJ
inlawrev-3369	1061	61	evidence	evidence	NOUN
inlawrev-3369	1061	62	.	.	PUNCT
inlawrev-3369	1062	1	north	north	NOUN
inlawrev-3369	1062	2	park	park	PROPN
inlawrev-3369	1062	3	failed	fail	VERB
inlawrev-3369	1062	4	to	to	PART
inlawrev-3369	1062	5	respond	respond	VERB
inlawrev-3369	1062	6	and	and	CCONJ
inlawrev-3369	1062	7	four	four	NUM
inlawrev-3369	1062	8	years	year	NOUN
inlawrev-3369	1062	9	later	later	ADV
inlawrev-3369	1062	10	a	a	DET
inlawrev-3369	1062	11	final	final	ADJ
inlawrev-3369	1062	12	determination	determination	NOUN
inlawrev-3369	1062	13	was	be	AUX
inlawrev-3369	1062	14	issued.^^^	issued.^^^	ADJ
inlawrev-3369	1062	15	based	base	VERB
inlawrev-3369	1062	16	on	on	ADP
inlawrev-3369	1062	17	these	these	DET
inlawrev-3369	1062	18	facts	fact	NOUN
inlawrev-3369	1062	19	,	,	PUNCT
inlawrev-3369	1062	20	the	the	DET
inlawrev-3369	1062	21	court	court	NOUN
inlawrev-3369	1062	22	concluded	conclude	VERB
inlawrev-3369	1062	23	that	that	SCONJ
inlawrev-3369	1062	24	the	the	DET
inlawrev-3369	1062	25	isbtc	isbtc	NOUN
inlawrev-3369	1062	26	's	's	PART
inlawrev-3369	1062	27	final	final	ADJ
inlawrev-3369	1062	28	determination	determination	NOUN
inlawrev-3369	1062	29	was	be	AUX
inlawrev-3369	1062	30	not	not	PART
inlawrev-3369	1062	31	arbitrary	arbitrary	ADJ
inlawrev-3369	1062	32	and	and	CCONJ
inlawrev-3369	1062	33	capricious	capricious	ADJ
inlawrev-3369	1062	34	or	or	CCONJ
inlawrev-3369	1062	35	unsupported	unsupported	ADJ
inlawrev-3369	1062	36	by	by	ADP
inlawrev-3369	1062	37	substantial	substantial	ADJ
inlawrev-3369	1062	38	evidence	evidence	NOUN
inlawrev-3369	1062	39	.	.	PUNCT
inlawrev-3369	1063	1	^^"^	^^"^	X
inlawrev-3369	1063	2	finally	finally	ADV
inlawrev-3369	1063	3	,	,	PUNCT
inlawrev-3369	1063	4	the	the	DET
inlawrev-3369	1063	5	court	court	NOUN
inlawrev-3369	1063	6	addressed	address	VERB
inlawrev-3369	1063	7	north	north	PROPN
inlawrev-3369	1063	8	park	park	NOUN
inlawrev-3369	1063	9	's	's	PART
inlawrev-3369	1063	10	contention	contention	NOUN
inlawrev-3369	1063	11	that	that	SCONJ
inlawrev-3369	1063	12	the	the	DET
inlawrev-3369	1063	13	denial	denial	NOUN
inlawrev-3369	1063	14	of	of	ADP
inlawrev-3369	1063	15	the	the	DET
inlawrev-3369	1063	16	obsolescence	obsolescence	NOUN
inlawrev-3369	1063	17	depreciation	depreciation	NOUN
inlawrev-3369	1063	18	adjustment	adjustment	NOUN
inlawrev-3369	1063	19	violated	violate	VERB
inlawrev-3369	1063	20	"	"	PUNCT
inlawrev-3369	1063	21	the	the	DET
inlawrev-3369	1063	22	requirement	requirement	NOUN
inlawrev-3369	1063	23	ofa	ofa	PROPN
inlawrev-3369	1063	24	uniform	uniform	NOUN
inlawrev-3369	1063	25	and	and	CCONJ
inlawrev-3369	1063	26	equal	equal	ADJ
inlawrev-3369	1063	27	rate	rate	NOUN
inlawrev-3369	1063	28	ofproperty	ofproperty	NOUN
inlawrev-3369	1063	29	assessment	assessment	NOUN
inlawrev-3369	1063	30	and	and	CCONJ
inlawrev-3369	1063	31	taxation	taxation	NOUN
inlawrev-3369	1063	32	.	.	PUNCT
inlawrev-3369	1063	33	"^^^	"^^^	PUNCT
inlawrev-3369	1064	1	north	north	NOUN
inlawrev-3369	1064	2	park	park	NOUN
inlawrev-3369	1064	3	attempted	attempt	VERB
inlawrev-3369	1064	4	to	to	PART
inlawrev-3369	1064	5	show	show	VERB
inlawrev-3369	1064	6	that	that	SCONJ
inlawrev-3369	1064	7	,	,	PUNCT
inlawrev-3369	1064	8	because	because	SCONJ
inlawrev-3369	1064	9	other	other	ADJ
inlawrev-3369	1064	10	theaters	theater	NOUN
inlawrev-3369	1064	11	within	within	ADP
inlawrev-3369	1064	12	the	the	DET
inlawrev-3369	1064	13	area	area	NOUN
inlawrev-3369	1064	14	had	have	AUX
inlawrev-3369	1064	15	received	receive	VERB
inlawrev-3369	1064	16	an	an	DET
inlawrev-3369	1064	17	adjustment	adjustment	NOUN
inlawrev-3369	1064	18	.	.	PUNCT
inlawrev-3369	1065	1	north	north	NOUN
inlawrev-3369	1065	2	park	park	NOUN
inlawrev-3369	1065	3	was	be	AUX
inlawrev-3369	1065	4	also	also	ADV
inlawrev-3369	1065	5	entitled	entitle	VERB
inlawrev-3369	1065	6	to	to	ADP
inlawrev-3369	1065	7	an	an	DET
inlawrev-3369	1065	8	adjustment	adjustment	NOUN
inlawrev-3369	1065	9	.	.	PUNCT
inlawrev-3369	1066	1	the	the	DET
inlawrev-3369	1066	2	isbtc	isbtc	NOUN
inlawrev-3369	1066	3	argued	argue	VERB
inlawrev-3369	1066	4	that	that	SCONJ
inlawrev-3369	1066	5	it	it	PRON
inlawrev-3369	1066	6	was	be	AUX
inlawrev-3369	1066	7	not	not	PART
inlawrev-3369	1066	8	required	require	VERB
inlawrev-3369	1066	9	to	to	PART
inlawrev-3369	1066	10	compare	compare	VERB
inlawrev-3369	1066	11	similar	similar	ADJ
inlawrev-3369	1066	12	properties	property	NOUN
inlawrev-3369	1066	13	in	in	ADP
inlawrev-3369	1066	14	making	make	VERB
inlawrev-3369	1066	15	an	an	DET
inlawrev-3369	1066	16	assessment	assessment	NOUN
inlawrev-3369	1066	17	.	.	PUNCT
inlawrev-3369	1067	1	the	the	DET
inlawrev-3369	1067	2	court	court	NOUN
inlawrev-3369	1067	3	recognized	recognize	VERB
inlawrev-3369	1067	4	that	that	SCONJ
inlawrev-3369	1067	5	the	the	DET
inlawrev-3369	1067	6	isbtc	isbtc	NOUN
inlawrev-3369	1067	7	is	be	AUX
inlawrev-3369	1067	8	required	require	VERB
inlawrev-3369	1067	9	to	to	PART
inlawrev-3369	1067	10	assess	assess	VERB
inlawrev-3369	1067	11	similar	similar	ADJ
inlawrev-3369	1067	12	properties	property	NOUN
inlawrev-3369	1067	13	consistently	consistently	ADV
inlawrev-3369	1067	14	and	and	CCONJ
inlawrev-3369	1067	15	that	that	SCONJ
inlawrev-3369	1067	16	the	the	DET
inlawrev-3369	1067	17	property	property	NOUN
inlawrev-3369	1067	18	record	record	NOUN
inlawrev-3369	1067	19	cards	card	NOUN
inlawrev-3369	1067	20	can	can	AUX
inlawrev-3369	1067	21	be	be	AUX
inlawrev-3369	1067	22	used	use	VERB
inlawrev-3369	1067	23	to	to	PART
inlawrev-3369	1067	24	establish	establish	VERB
inlawrev-3369	1067	25	that	that	SCONJ
inlawrev-3369	1067	26	the	the	DET
inlawrev-3369	1067	27	isbtc	isbtc	NOUN
inlawrev-3369	1067	28	did	do	AUX
inlawrev-3369	1067	29	not	not	PART
inlawrev-3369	1067	30	follow	follow	VERB
inlawrev-3369	1067	31	the	the	DET
inlawrev-3369	1067	32	mandate	mandate	NOUN
inlawrev-3369	1067	33	of	of	ADP
inlawrev-3369	1067	34	the	the	DET
inlawrev-3369	1067	35	indiana	indiana	PROPN
inlawrev-3369	1067	36	constitution.^^^	constitution.^^^	PROPN
inlawrev-3369	1067	37	however	however	ADV
inlawrev-3369	1067	38	,	,	PUNCT
inlawrev-3369	1067	39	because	because	SCONJ
inlawrev-3369	1067	40	north	north	NOUN
inlawrev-3369	1067	41	park	park	NOUN
inlawrev-3369	1067	42	failed	fail	VERB
inlawrev-3369	1067	43	to	to	PART
inlawrev-3369	1067	44	present	present	VERB
inlawrev-3369	1067	45	this	this	DET
inlawrev-3369	1067	46	evidence	evidence	NOUN
inlawrev-3369	1067	47	at	at	ADP
inlawrev-3369	1067	48	the	the	DET
inlawrev-3369	1067	49	administrative	administrative	ADJ
inlawrev-3369	1067	50	level	level	NOUN
inlawrev-3369	1067	51	,	,	PUNCT
inlawrev-3369	1067	52	the	the	DET
inlawrev-3369	1067	53	court	court	NOUN
inlawrev-3369	1067	54	reaffirmed	reaffirm	VERB
inlawrev-3369	1067	55	that	that	SCONJ
inlawrev-3369	1067	56	north	north	NOUN
inlawrev-3369	1067	57	park	park	NOUN
inlawrev-3369	1067	58	was	be	AUX
inlawrev-3369	1067	59	not	not	PART
inlawrev-3369	1067	60	entitled	entitle	VERB
inlawrev-3369	1067	61	to	to	PART
inlawrev-3369	1067	62	use	use	VERB
inlawrev-3369	1067	63	such	such	ADJ
inlawrev-3369	1067	64	evidence	evidence	NOUN
inlawrev-3369	1067	65	in	in	ADP
inlawrev-3369	1067	66	court.^^^	court.^^^	PROPN
inlawrev-3369	1067	67	the	the	DET
inlawrev-3369	1067	68	most	most	ADV
inlawrev-3369	1067	69	important	important	ADJ
inlawrev-3369	1067	70	aspect	aspect	NOUN
inlawrev-3369	1067	71	of	of	ADP
inlawrev-3369	1067	72	this	this	DET
inlawrev-3369	1067	73	case	case	NOUN
inlawrev-3369	1067	74	is	be	AUX
inlawrev-3369	1067	75	that	that	SCONJ
inlawrev-3369	1067	76	a	a	DET
inlawrev-3369	1067	77	party	party	NOUN
inlawrev-3369	1067	78	subject	subject	NOUN
inlawrev-3369	1067	79	to	to	ADP
inlawrev-3369	1067	80	a	a	DET
inlawrev-3369	1067	81	petition	petition	NOUN
inlawrev-3369	1067	82	for	for	ADP
inlawrev-3369	1067	83	review	review	NOUN
inlawrev-3369	1067	84	,	,	PUNCT
inlawrev-3369	1067	85	even	even	ADV
inlawrev-3369	1067	86	if	if	SCONJ
inlawrev-3369	1067	87	instituted	institute	VERB
inlawrev-3369	1067	88	by	by	ADP
inlawrev-3369	1067	89	a	a	DET
inlawrev-3369	1067	90	third	third	ADJ
inlawrev-3369	1067	91	party	party	NOUN
inlawrev-3369	1067	92	,	,	PUNCT
inlawrev-3369	1067	93	must	must	AUX
inlawrev-3369	1067	94	present	present	VERB
inlawrev-3369	1067	95	evidence	evidence	NOUN
inlawrev-3369	1067	96	before	before	ADP
inlawrev-3369	1067	97	the	the	DET
inlawrev-3369	1067	98	isbtc	isbtc	NOUN
inlawrev-3369	1067	99	in	in	ADP
inlawrev-3369	1067	100	order	order	NOUN
inlawrev-3369	1067	101	to	to	PART
inlawrev-3369	1067	102	preserve	preserve	VERB
inlawrev-3369	1067	103	potential	potential	ADJ
inlawrev-3369	1067	104	error	error	NOUN
inlawrev-3369	1067	105	on	on	ADP
inlawrev-3369	1067	106	appeal	appeal	NOUN
inlawrev-3369	1067	107	to	to	ADP
inlawrev-3369	1067	108	the	the	DET
inlawrev-3369	1067	109	tax	tax	NOUN
inlawrev-3369	1067	110	court	court	NOUN
inlawrev-3369	1067	111	.	.	PUNCT
inlawrev-3369	1068	1	2	2	X
inlawrev-3369	1068	2	.	.	X
inlawrev-3369	1068	3	canal	canal	PROPN
inlawrev-3369	1068	4	square	square	PROPN
inlawrev-3369	1068	5	limited	limited	ADJ
inlawrev-3369	1068	6	partnership	partnership	NOUN
inlawrev-3369	1068	7	v.	v.	ADP
inlawrev-3369	1068	8	state	state	PROPN
inlawrev-3369	1068	9	board	board	PROPN
inlawrev-3369	1068	10	of	of	ADP
inlawrev-3369	1068	11	tax	tax	NOUN
inlawrev-3369	1068	12	commissioners.^^^—in	commissioners.^^^—in	PUNCT
inlawrev-3369	1068	13	this	this	DET
inlawrev-3369	1068	14	case	case	NOUN
inlawrev-3369	1068	15	.	.	PUNCT
inlawrev-3369	1069	1	canal	canal	PROPN
inlawrev-3369	1069	2	square	square	PROPN
inlawrev-3369	1069	3	owned	own	VERB
inlawrev-3369	1069	4	land	land	NOUN
inlawrev-3369	1069	5	with	with	ADP
inlawrev-3369	1069	6	apartment	apartment	NOUN
inlawrev-3369	1069	7	buildings	building	NOUN
inlawrev-3369	1069	8	constructed	construct	VERB
inlawrev-3369	1069	9	on	on	ADP
inlawrev-3369	1069	10	the	the	DET
inlawrev-3369	1069	11	land	land	NOUN
inlawrev-3369	1069	12	.	.	PUNCT
inlawrev-3369	1070	1	in	in	ADP
inlawrev-3369	1070	2	1991	1991	NUM
inlawrev-3369	1070	3	,	,	PUNCT
inlawrev-3369	1070	4	the	the	DET
inlawrev-3369	1070	5	apartments	apartment	NOUN
inlawrev-3369	1070	6	were	be	AUX
inlawrev-3369	1070	7	assessed	assess	VERB
inlawrev-3369	1070	8	as	as	ADP
inlawrev-3369	1070	9	new	new	ADJ
inlawrev-3369	1070	10	construction	construction	NOUN
inlawrev-3369	1070	11	and	and	CCONJ
inlawrev-3369	1070	12	canal	canal	NOUN
inlawrev-3369	1070	13	square	square	PROPN
inlawrev-3369	1070	14	petitioned	petition	VERB
inlawrev-3369	1070	15	for	for	ADP
inlawrev-3369	1070	16	review	review	NOUN
inlawrev-3369	1070	17	with	with	ADP
inlawrev-3369	1070	18	the	the	DET
inlawrev-3369	1070	19	cbor.^^^	cbor.^^^	PROPN
inlawrev-3369	1070	20	the	the	DET
inlawrev-3369	1070	21	cbor	cbor	NOUN
inlawrev-3369	1070	22	decreased	decrease	VERB
inlawrev-3369	1070	23	the	the	DET
inlawrev-3369	1070	24	valuation	valuation	NOUN
inlawrev-3369	1070	25	.	.	PUNCT
inlawrev-3369	1071	1	still	still	ADV
inlawrev-3369	1071	2	unsatisfied	unsatisfied	ADJ
inlawrev-3369	1071	3	,	,	PUNCT
inlawrev-3369	1071	4	canal	canal	PROPN
inlawrev-3369	1071	5	square	square	NOUN
inlawrev-3369	1071	6	petitioned	petition	VERB
inlawrev-3369	1071	7	for	for	ADP
inlawrev-3369	1071	8	321	321	NUM
inlawrev-3369	1071	9	.	.	PUNCT
inlawrev-3369	1072	1	i	i	PRON
inlawrev-3369	1072	2	d.	d.	PROPN
inlawrev-3369	1072	3	at	at	ADP
inlawrev-3369	1072	4	770	770	NUM
inlawrev-3369	1072	5	(	(	PUNCT
inlawrev-3369	1072	6	citing	cite	VERB
inlawrev-3369	1072	7	meridian	meridian	PROPN
inlawrev-3369	1072	8	hills	hill	NOUN
inlawrev-3369	1072	9	country	country	NOUN
inlawrev-3369	1072	10	club	club	NOUN
inlawrev-3369	1072	11	v.	v.	ADP
inlawrev-3369	1072	12	state	state	PROPN
inlawrev-3369	1072	13	bd	bd	PROPN
inlawrev-3369	1072	14	.	.	PROPN
inlawrev-3369	1072	15	oftax	oftax	PROPN
inlawrev-3369	1072	16	comm'rs	comm'rs	PROPN
inlawrev-3369	1072	17	,	,	PUNCT
inlawrev-3369	1072	18	512	512	NUM
inlawrev-3369	1072	19	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1072	20	911,913(ind.taxct	911,913(ind.taxct	NUM
inlawrev-3369	1072	21	.	.	PUNCT
inlawrev-3369	1072	22	1987	1987	NUM
inlawrev-3369	1072	23	)	)	PUNCT
inlawrev-3369	1072	24	)	)	PUNCT
inlawrev-3369	1072	25	.	.	PUNCT
inlawrev-3369	1073	1	322	322	NUM
inlawrev-3369	1073	2	.	.	PUNCT
inlawrev-3369	1073	3	see	see	VERB
inlawrev-3369	1073	4	i	i	PRON
inlawrev-3369	1073	5	d.	d.	PROPN
inlawrev-3369	1073	6	323	323	NUM
inlawrev-3369	1073	7	.	.	PUNCT
inlawrev-3369	1074	1	seeiddxllx	seeiddxllx	NOUN
inlawrev-3369	1074	2	.	.	PUNCT
inlawrev-3369	1075	1	324	324	NUM
inlawrev-3369	1075	2	.	.	PUNCT
inlawrev-3369	1076	1	i	i	PRON
inlawrev-3369	1076	2	d	d	PROPN
inlawrev-3369	1076	3	325	325	NUM
inlawrev-3369	1076	4	.	.	PUNCT
inlawrev-3369	1077	1	i	i	PRON
inlawrev-3369	1077	2	d.	d.	PROPN
inlawrev-3369	1077	3	(	(	PUNCT
inlawrev-3369	1077	4	citing	cite	VERB
inlawrev-3369	1077	5	ind	ind	NOUN
inlawrev-3369	1077	6	.	.	PUNCT
inlawrev-3369	1078	1	const	const	PROPN
inlawrev-3369	1078	2	,	,	PUNCT
inlawrev-3369	1078	3	art	art	NOUN
inlawrev-3369	1078	4	.	.	PUNCT
inlawrev-3369	1079	1	x	x	X
inlawrev-3369	1079	2	,	,	PUNCT
inlawrev-3369	1079	3	§	§	PROPN
inlawrev-3369	1079	4	1(a	1(a	NUM
inlawrev-3369	1079	5	)	)	PUNCT
inlawrev-3369	1079	6	)	)	PUNCT
inlawrev-3369	1079	7	.	.	PUNCT
inlawrev-3369	1080	1	326	326	NUM
inlawrev-3369	1080	2	.	.	PUNCT
inlawrev-3369	1081	1	i	i	PRON
inlawrev-3369	1081	2	d	d	PROPN
inlawrev-3369	1081	3	327	327	NUM
inlawrev-3369	1081	4	.	.	PUNCT
inlawrev-3369	1082	1	id2xll\-12	id2xll\-12	NOUN
inlawrev-3369	1082	2	.	.	PUNCT
inlawrev-3369	1083	1	328	328	NUM
inlawrev-3369	1083	2	.	.	X
inlawrev-3369	1084	1	694	694	NUM
inlawrev-3369	1084	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1084	3	801	801	NUM
inlawrev-3369	1084	4	(	(	PUNCT
inlawrev-3369	1084	5	ind	ind	NOUN
inlawrev-3369	1084	6	.	.	PUNCT
inlawrev-3369	1085	1	tax	tax	PROPN
inlawrev-3369	1085	2	ct	ct	PROPN
inlawrev-3369	1085	3	.	.	PROPN
inlawrev-3369	1085	4	1998	1998	NUM
inlawrev-3369	1085	5	)	)	PUNCT
inlawrev-3369	1085	6	.	.	PUNCT
inlawrev-3369	1086	1	329	329	NUM
inlawrev-3369	1086	2	.	.	PUNCT
inlawrev-3369	1087	1	see	see	VERB
inlawrev-3369	1087	2	i	i	PROPN
inlawrev-3369	1087	3	d	d	PROPN
inlawrev-3369	1087	4	at	at	ADP
inlawrev-3369	1087	5	802	802	NUM
inlawrev-3369	1087	6	.	.	PROPN
inlawrev-3369	1087	7	1034	1034	NUM
inlawrev-3369	1087	8	indiana	indiana	PROPN
inlawrev-3369	1087	9	law	law	PROPN
inlawrev-3369	1087	10	review	review	NOUN
inlawrev-3369	1088	1	[	[	X
inlawrev-3369	1088	2	vol	vol	NOUN
inlawrev-3369	1088	3	.	.	PUNCT
inlawrev-3369	1089	1	32:1003	32:1003	NUM
inlawrev-3369	1089	2	review	review	NOUN
inlawrev-3369	1089	3	with	with	ADP
inlawrev-3369	1089	4	the	the	DET
inlawrev-3369	1089	5	isbtc	isbtc	NOUN
inlawrev-3369	1089	6	.	.	PUNCT
inlawrev-3369	1090	1	"^	"^	VERB
inlawrev-3369	1090	2	the	the	DET
inlawrev-3369	1090	3	isbtc	isbtc	NOUN
inlawrev-3369	1090	4	held	hold	VERB
inlawrev-3369	1090	5	a	a	DET
inlawrev-3369	1090	6	hearing	hearing	NOUN
inlawrev-3369	1090	7	and	and	CCONJ
inlawrev-3369	1090	8	entered	enter	VERB
inlawrev-3369	1090	9	a	a	DET
inlawrev-3369	1090	10	final	final	ADJ
inlawrev-3369	1090	11	determination	determination	NOUN
inlawrev-3369	1090	12	,	,	PUNCT
inlawrev-3369	1090	13	decreasing	decrease	VERB
inlawrev-3369	1090	14	the	the	DET
inlawrev-3369	1090	15	valuation	valuation	NOUN
inlawrev-3369	1090	16	due	due	ADP
inlawrev-3369	1090	17	to	to	ADP
inlawrev-3369	1090	18	an	an	DET
inlawrev-3369	1090	19	obsolescence	obsolescence	NOUN
inlawrev-3369	1090	20	adjustment	adjustment	NOUN
inlawrev-3369	1090	21	.	.	PUNCT
inlawrev-3369	1091	1	at	at	ADP
inlawrev-3369	1091	2	the	the	DET
inlawrev-3369	1091	3	hearing	hearing	NOUN
inlawrev-3369	1091	4	,	,	PUNCT
inlawrev-3369	1091	5	an	an	DET
inlawrev-3369	1091	6	expert	expert	ADJ
inlawrev-3369	1091	7	witness	witness	NOUN
inlawrev-3369	1091	8	testified	testify	VERB
inlawrev-3369	1091	9	on	on	ADP
inlawrev-3369	1091	10	behalf	behalf	NOUN
inlawrev-3369	1091	11	of	of	ADP
inlawrev-3369	1091	12	canal	canal	PROPN
inlawrev-3369	1091	13	square	square	PROPN
inlawrev-3369	1091	14	.	.	PUNCT
inlawrev-3369	1092	1	the	the	DET
inlawrev-3369	1092	2	expert	expert	NOUN
inlawrev-3369	1092	3	testified	testify	VERB
inlawrev-3369	1092	4	that	that	SCONJ
inlawrev-3369	1092	5	using	use	VERB
inlawrev-3369	1092	6	recognized	recognize	VERB
inlawrev-3369	1092	7	appraisal	appraisal	NOUN
inlawrev-3369	1092	8	principles	principle	NOUN
inlawrev-3369	1092	9	and	and	CCONJ
inlawrev-3369	1092	10	based	base	VERB
inlawrev-3369	1092	11	on	on	ADP
inlawrev-3369	1092	12	a	a	DET
inlawrev-3369	1092	13	study	study	NOUN
inlawrev-3369	1092	14	compiled	compile	VERB
inlawrev-3369	1092	15	by	by	ADP
inlawrev-3369	1092	16	the	the	DET
inlawrev-3369	1092	17	expert	expert	NOUN
inlawrev-3369	1092	18	,	,	PUNCT
inlawrev-3369	1092	19	the	the	DET
inlawrev-3369	1092	20	functional	functional	ADJ
inlawrev-3369	1092	21	and	and	CCONJ
inlawrev-3369	1092	22	economic	economic	ADJ
inlawrev-3369	1092	23	obsolescence	obsolescence	NOUN
inlawrev-3369	1092	24	affecting	affect	VERB
inlawrev-3369	1092	25	the	the	DET
inlawrev-3369	1092	26	property	property	NOUN
inlawrev-3369	1092	27	equaled	equal	VERB
inlawrev-3369	1092	28	34.35	34.35	NUM
inlawrev-3369	1092	29	%	%	NOUN
inlawrev-3369	1092	30	.	.	PUNCT
inlawrev-3369	1093	1	the	the	DET
inlawrev-3369	1093	2	expert	expert	NOUN
inlawrev-3369	1093	3	concluded	conclude	VERB
inlawrev-3369	1093	4	that	that	SCONJ
inlawrev-3369	1093	5	because	because	SCONJ
inlawrev-3369	1093	6	of	of	ADP
inlawrev-3369	1093	7	this	this	DET
inlawrev-3369	1093	8	evidence	evidence	NOUN
inlawrev-3369	1093	9	.	.	PUNCT
inlawrev-3369	1094	1	canal	canal	PROPN
inlawrev-3369	1094	2	square	square	PROPN
inlawrev-3369	1094	3	was	be	AUX
inlawrev-3369	1094	4	entitled	entitle	VERB
inlawrev-3369	1094	5	to	to	ADP
inlawrev-3369	1094	6	an	an	DET
inlawrev-3369	1094	7	obsolescence	obsolescence	NOUN
inlawrev-3369	1094	8	adjustment	adjustment	NOUN
inlawrev-3369	1094	9	of	of	ADP
inlawrev-3369	1094	10	34.35%."^	34.35%."^	NUM
inlawrev-3369	1094	11	however	however	ADV
inlawrev-3369	1094	12	,	,	PUNCT
inlawrev-3369	1094	13	the	the	DET
inlawrev-3369	1094	14	isbtc	isbtc	NOUN
inlawrev-3369	1094	15	allowed	allow	VERB
inlawrev-3369	1094	16	an	an	DET
inlawrev-3369	1094	17	obsolescence	obsolescence	NOUN
inlawrev-3369	1094	18	adjustment	adjustment	NOUN
inlawrev-3369	1094	19	ofonly	ofonly	ADV
inlawrev-3369	1094	20	10	10	NUM
inlawrev-3369	1094	21	%	%	NOUN
inlawrev-3369	1094	22	.	.	PUNCT
inlawrev-3369	1095	1	canal	canal	PROPN
inlawrev-3369	1095	2	square	square	PROPN
inlawrev-3369	1095	3	appealed	appeal	VERB
inlawrev-3369	1095	4	the	the	DET
inlawrev-3369	1095	5	isbtc	isbtc	NOUN
inlawrev-3369	1095	6	's	's	PART
inlawrev-3369	1095	7	final	final	ADJ
inlawrev-3369	1095	8	determination	determination	NOUN
inlawrev-3369	1095	9	,	,	PUNCT
inlawrev-3369	1095	10	disputing	dispute	VERB
inlawrev-3369	1095	11	the	the	DET
inlawrev-3369	1095	12	obsolescence	obsolescence	NOUN
inlawrev-3369	1095	13	adjustment	adjustment	NOUN
inlawrev-3369	1095	14	and	and	CCONJ
inlawrev-3369	1095	15	the	the	DET
inlawrev-3369	1095	16	amount	amount	NOUN
inlawrev-3369	1095	17	of	of	ADP
inlawrev-3369	1095	18	value	value	NOUN
inlawrev-3369	1095	19	assigned	assign	VERB
inlawrev-3369	1095	20	to	to	ADP
inlawrev-3369	1095	21	the	the	DET
inlawrev-3369	1095	22	apartment	apartment	NOUN
inlawrev-3369	1095	23	land	land	NOUN
inlawrev-3369	1095	24	.	.	PUNCT
inlawrev-3369	1096	1	in	in	ADP
inlawrev-3369	1096	2	general	general	ADJ
inlawrev-3369	1096	3	,	,	PUNCT
inlawrev-3369	1096	4	if	if	SCONJ
inlawrev-3369	1096	5	a	a	DET
inlawrev-3369	1096	6	taxpayer	taxpayer	NOUN
inlawrev-3369	1096	7	establishes	establish	VERB
inlawrev-3369	1096	8	a	a	DET
inlawrev-3369	1096	9	prima	prima	NOUN
inlawrev-3369	1096	10	facie	facie	NOUN
inlawrev-3369	1096	11	case	case	NOUN
inlawrev-3369	1096	12	of	of	ADP
inlawrev-3369	1096	13	obsolescence	obsolescence	NOUN
inlawrev-3369	1096	14	,	,	PUNCT
inlawrev-3369	1096	15	then	then	ADV
inlawrev-3369	1096	16	the	the	DET
inlawrev-3369	1096	17	isbtc	isbtc	NOUN
inlawrev-3369	1096	18	must	must	AUX
inlawrev-3369	1096	19	rebut	rebut	VERB
inlawrev-3369	1096	20	the	the	DET
inlawrev-3369	1096	21	evidence	evidence	NOUN
inlawrev-3369	1096	22	or	or	CCONJ
inlawrev-3369	1096	23	at	at	ADP
inlawrev-3369	1096	24	a	a	DET
inlawrev-3369	1096	25	minimum	minimum	NOUN
inlawrev-3369	1096	26	enter	enter	VERB
inlawrev-3369	1096	27	conclusions	conclusion	NOUN
inlawrev-3369	1096	28	or	or	CCONJ
inlawrev-3369	1096	29	findings	finding	NOUN
inlawrev-3369	1096	30	supporting	support	VERB
inlawrev-3369	1096	31	a	a	DET
inlawrev-3369	1096	32	different	different	ADJ
inlawrev-3369	1096	33	result	result	NOUN
inlawrev-3369	1096	34	or	or	CCONJ
inlawrev-3369	1096	35	the	the	DET
inlawrev-3369	1096	36	isbtc	isbtc	NOUN
inlawrev-3369	1096	37	's	's	PART
inlawrev-3369	1096	38	final	final	ADJ
inlawrev-3369	1096	39	determination	determination	NOUN
inlawrev-3369	1096	40	will	will	AUX
inlawrev-3369	1096	41	be	be	AUX
inlawrev-3369	1096	42	reversed.^^^	reversed.^^^	NOUN
inlawrev-3369	1096	43	thus	thus	ADV
inlawrev-3369	1096	44	,	,	PUNCT
inlawrev-3369	1096	45	the	the	DET
inlawrev-3369	1096	46	court	court	NOUN
inlawrev-3369	1096	47	evaluated	evaluate	VERB
inlawrev-3369	1096	48	the	the	DET
inlawrev-3369	1096	49	sufficiency	sufficiency	NOUN
inlawrev-3369	1096	50	of	of	ADP
inlawrev-3369	1096	51	evidence	evidence	NOUN
inlawrev-3369	1096	52	presented	present	VERB
inlawrev-3369	1096	53	by	by	ADP
inlawrev-3369	1096	54	canal	canal	PROPN
inlawrev-3369	1096	55	square	square	NOUN
inlawrev-3369	1096	56	.	.	PUNCT
inlawrev-3369	1097	1	in	in	ADP
inlawrev-3369	1097	2	arriving	arrive	VERB
inlawrev-3369	1097	3	at	at	ADP
inlawrev-3369	1097	4	the	the	DET
inlawrev-3369	1097	5	conclusion	conclusion	NOUN
inlawrev-3369	1097	6	that	that	SCONJ
inlawrev-3369	1097	7	canal	canal	NOUN
inlawrev-3369	1097	8	square	square	NOUN
inlawrev-3369	1097	9	was	be	AUX
inlawrev-3369	1097	10	entitled	entitle	VERB
inlawrev-3369	1097	11	to	to	ADP
inlawrev-3369	1097	12	a	a	DET
inlawrev-3369	1097	13	34.35	34.35	NUM
inlawrev-3369	1097	14	%	%	NOUN
inlawrev-3369	1097	15	obsolescence	obsolescence	NOUN
inlawrev-3369	1097	16	adjustment	adjustment	NOUN
inlawrev-3369	1097	17	,	,	PUNCT
inlawrev-3369	1097	18	the	the	DET
inlawrev-3369	1097	19	expert	expert	NOUN
inlawrev-3369	1097	20	testified	testify	VERB
inlawrev-3369	1097	21	that	that	SCONJ
inlawrev-3369	1097	22	he	he	PRON
inlawrev-3369	1097	23	used	use	VERB
inlawrev-3369	1097	24	three	three	NUM
inlawrev-3369	1097	25	approaches	approach	NOUN
inlawrev-3369	1097	26	for	for	ADP
inlawrev-3369	1097	27	valuing	value	VERB
inlawrev-3369	1097	28	the	the	DET
inlawrev-3369	1097	29	apartment	apartment	NOUN
inlawrev-3369	1097	30	property	property	NOUN
inlawrev-3369	1097	31	:	:	PUNCT
inlawrev-3369	1097	32	the	the	DET
inlawrev-3369	1097	33	income	income	NOUN
inlawrev-3369	1097	34	capitalization	capitalization	NOUN
inlawrev-3369	1097	35	approach	approach	NOUN
inlawrev-3369	1097	36	;	;	PUNCT
inlawrev-3369	1097	37	the	the	DET
inlawrev-3369	1097	38	comparable	comparable	ADJ
inlawrev-3369	1097	39	sales	sale	NOUN
inlawrev-3369	1097	40	approach	approach	NOUN
inlawrev-3369	1097	41	;	;	PUNCT
inlawrev-3369	1097	42	and	and	CCONJ
inlawrev-3369	1097	43	the	the	DET
inlawrev-3369	1097	44	cost	cost	NOUN
inlawrev-3369	1097	45	approach	approach	NOUN
inlawrev-3369	1097	46	.	.	PUNCT
inlawrev-3369	1098	1	"^	"^	NOUN
inlawrev-3369	1098	2	using	use	VERB
inlawrev-3369	1098	3	these	these	DET
inlawrev-3369	1098	4	three	three	NUM
inlawrev-3369	1098	5	approaches	approach	NOUN
inlawrev-3369	1098	6	,	,	PUNCT
inlawrev-3369	1098	7	different	different	ADJ
inlawrev-3369	1098	8	market	market	NOUN
inlawrev-3369	1098	9	values	value	NOUN
inlawrev-3369	1098	10	were	be	AUX
inlawrev-3369	1098	11	calculated	calculate	VERB
inlawrev-3369	1098	12	.	.	PUNCT
inlawrev-3369	1099	1	the	the	DET
inlawrev-3369	1099	2	expert	expert	NOUN
inlawrev-3369	1099	3	reconciled	reconcile	VERB
inlawrev-3369	1099	4	the	the	DET
inlawrev-3369	1099	5	difference	difference	NOUN
inlawrev-3369	1099	6	between	between	ADP
inlawrev-3369	1099	7	the	the	DET
inlawrev-3369	1099	8	market	market	NOUN
inlawrev-3369	1099	9	values	value	NOUN
inlawrev-3369	1099	10	and	and	CCONJ
inlawrev-3369	1099	11	reached	reach	VERB
inlawrev-3369	1099	12	a	a	DET
inlawrev-3369	1099	13	final	final	ADJ
inlawrev-3369	1099	14	estimate	estimate	NOUN
inlawrev-3369	1099	15	of	of	ADP
inlawrev-3369	1099	16	$	$	SYM
inlawrev-3369	1099	17	10,600,000.^^	10,600,000.^^	NUM
inlawrev-3369	1099	18	"	"	PUNCT
inlawrev-3369	1099	19	*	*	NOUN
inlawrev-3369	1099	20	in	in	ADP
inlawrev-3369	1099	21	accordance	accordance	NOUN
inlawrev-3369	1099	22	with	with	ADP
inlawrev-3369	1099	23	isbtc	isbtc	ADJ
inlawrev-3369	1099	24	regulations	regulation	NOUN
inlawrev-3369	1099	25	,	,	PUNCT
inlawrev-3369	1099	26	the	the	DET
inlawrev-3369	1099	27	expert	expert	NOUN
inlawrev-3369	1099	28	then	then	ADV
inlawrev-3369	1099	29	estimated	estimate	VERB
inlawrev-3369	1099	30	obsolescence	obsolescence	NOUN
inlawrev-3369	1099	31	under	under	ADP
inlawrev-3369	1099	32	the	the	DET
inlawrev-3369	1099	33	cost	cost	NOUN
inlawrev-3369	1099	34	approach	approach	NOUN
inlawrev-3369	1099	35	.	.	PUNCT
inlawrev-3369	1100	1	"^	"^	PUNCT
inlawrev-3369	1100	2	the	the	DET
inlawrev-3369	1100	3	expert	expert	NOUN
inlawrev-3369	1100	4	identified	identify	VERB
inlawrev-3369	1100	5	several	several	ADJ
inlawrev-3369	1100	6	sources	source	NOUN
inlawrev-3369	1100	7	of	of	ADP
inlawrev-3369	1100	8	obsolescence	obsolescence	NOUN
inlawrev-3369	1100	9	,	,	PUNCT
inlawrev-3369	1100	10	"	"	PUNCT
inlawrev-3369	1100	11	including	include	VERB
inlawrev-3369	1100	12	a	a	DET
inlawrev-3369	1100	13	narrow	narrow	ADJ
inlawrev-3369	1100	14	floor	floor	NOUN
inlawrev-3369	1100	15	plan	plan	NOUN
inlawrev-3369	1100	16	,	,	PUNCT
inlawrev-3369	1100	17	excessive	excessive	ADJ
inlawrev-3369	1100	18	construction	construction	NOUN
inlawrev-3369	1100	19	features	feature	NOUN
inlawrev-3369	1100	20	required	require	VERB
inlawrev-3369	1100	21	to	to	PART
inlawrev-3369	1100	22	meet	meet	VERB
inlawrev-3369	1100	23	the	the	DET
inlawrev-3369	1100	24	city	city	NOUN
inlawrev-3369	1100	25	of	of	ADP
inlawrev-3369	1100	26	indianapolis	indianapolis	PROPN
inlawrev-3369	1100	27	'	'	PART
inlawrev-3369	1100	28	canal	canal	PROPN
inlawrev-3369	1100	29	corridor	corridor	PROPN
inlawrev-3369	1100	30	design	design	NOUN
inlawrev-3369	1100	31	guidelines	guideline	NOUN
inlawrev-3369	1100	32	,	,	PUNCT
inlawrev-3369	1100	33	and	and	CCONJ
inlawrev-3369	1100	34	the	the	DET
inlawrev-3369	1100	35	presence	presence	NOUN
inlawrev-3369	1100	36	of	of	ADP
inlawrev-3369	1100	37	an	an	DET
inlawrev-3369	1100	38	electrical	electrical	ADJ
inlawrev-3369	1100	39	power	power	NOUN
inlawrev-3369	1100	40	substation	substation	NOUN
inlawrev-3369	1100	41	on	on	ADP
inlawrev-3369	1100	42	the	the	DET
inlawrev-3369	1100	43	property	property	NOUN
inlawrev-3369	1100	44	site	site	NOUN
inlawrev-3369	1100	45	.	.	PUNCT
inlawrev-3369	1100	46	"^^^	"^^^	PUNCT
inlawrev-3369	1101	1	the	the	DET
inlawrev-3369	1101	2	expert	expert	NOUN
inlawrev-3369	1101	3	then	then	ADV
inlawrev-3369	1101	4	quantified	quantify	VERB
inlawrev-3369	1101	5	the	the	DET
inlawrev-3369	1101	6	effect	effect	NOUN
inlawrev-3369	1101	7	of	of	ADP
inlawrev-3369	1101	8	the	the	DET
inlawrev-3369	1101	9	sources	source	NOUN
inlawrev-3369	1101	10	in	in	ADP
inlawrev-3369	1101	11	arriving	arrive	VERB
inlawrev-3369	1101	12	at	at	ADP
inlawrev-3369	1101	13	an	an	DET
inlawrev-3369	1101	14	obsolescence	obsolescence	NOUN
inlawrev-3369	1101	15	amount	amount	NOUN
inlawrev-3369	1101	16	and	and	CCONJ
inlawrev-3369	1101	17	concluded	conclude	VERB
inlawrev-3369	1101	18	that	that	SCONJ
inlawrev-3369	1101	19	the	the	DET
inlawrev-3369	1101	20	difference	difference	NOUN
inlawrev-3369	1101	21	between	between	ADP
inlawrev-3369	1101	22	the	the	DET
inlawrev-3369	1101	23	replacement	replacement	NOUN
inlawrev-3369	1101	24	cost	cost	NOUN
inlawrev-3369	1101	25	value	value	NOUN
inlawrev-3369	1101	26	(	(	PUNCT
inlawrev-3369	1101	27	after	after	ADP
inlawrev-3369	1101	28	depreciation	depreciation	NOUN
inlawrev-3369	1101	29	)	)	PUNCT
inlawrev-3369	1101	30	and	and	CCONJ
inlawrev-3369	1101	31	the	the	DET
inlawrev-3369	1101	32	value	value	NOUN
inlawrev-3369	1101	33	as	as	SCONJ
inlawrev-3369	1101	34	determined	determine	VERB
inlawrev-3369	1101	35	by	by	ADP
inlawrev-3369	1101	36	the	the	DET
inlawrev-3369	1101	37	income	income	NOUN
inlawrev-3369	1101	38	capitalization	capitalization	NOUN
inlawrev-3369	1101	39	and	and	CCONJ
inlawrev-3369	1101	40	comparable	comparable	ADJ
inlawrev-3369	1101	41	sales	sale	NOUN
inlawrev-3369	1101	42	methods	method	NOUN
inlawrev-3369	1101	43	was	be	AUX
inlawrev-3369	1101	44	attributable	attributable	ADJ
inlawrev-3369	1101	45	to	to	ADP
inlawrev-3369	1101	46	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3369	1101	47	the	the	DET
inlawrev-3369	1101	48	court	court	NOUN
inlawrev-3369	1101	49	agreed	agree	VERB
inlawrev-3369	1101	50	that	that	SCONJ
inlawrev-3369	1101	51	such	such	DET
inlawrev-3369	1101	52	an	an	DET
inlawrev-3369	1101	53	approach	approach	NOUN
inlawrev-3369	1101	54	could	could	AUX
inlawrev-3369	1101	55	be	be	AUX
inlawrev-3369	1101	56	used	use	VERB
inlawrev-3369	1101	57	in	in	ADP
inlawrev-3369	1101	58	calculating	calculate	VERB
inlawrev-3369	1101	59	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3369	1101	60	having	having	AUX
inlawrev-3369	1101	61	found	find	VERB
inlawrev-3369	1101	62	that	that	PRON
inlawrev-3369	1101	63	canal	canal	NOUN
inlawrev-3369	1101	64	square	square	NOUN
inlawrev-3369	1101	65	submitted	submit	VERB
inlawrev-3369	1101	66	sufficient	sufficient	ADJ
inlawrev-3369	1101	67	evidence	evidence	NOUN
inlawrev-3369	1101	68	to	to	PART
inlawrev-3369	1101	69	establish	establish	VERB
inlawrev-3369	1101	70	a	a	DET
inlawrev-3369	1101	71	prima	prima	NOUN
inlawrev-3369	1101	72	facie	facie	NOUN
inlawrev-3369	1101	73	case	case	NOUN
inlawrev-3369	1101	74	of	of	ADP
inlawrev-3369	1101	75	obsolescence	obsolescence	NOUN
inlawrev-3369	1101	76	level	level	NOUN
inlawrev-3369	1101	77	,	,	PUNCT
inlawrev-3369	1101	78	the	the	DET
inlawrev-3369	1101	79	court	court	NOUN
inlawrev-3369	1101	80	next	next	ADV
inlawrev-3369	1101	81	addressed	address	VERB
inlawrev-3369	1101	82	whether	whether	SCONJ
inlawrev-3369	1101	83	the	the	DET
inlawrev-3369	1101	84	isbtc	isbtc	NOUN
inlawrev-3369	1101	85	rebutted	rebut	VERB
inlawrev-3369	1101	86	the	the	DET
inlawrev-3369	1101	87	evidence	evidence	NOUN
inlawrev-3369	1101	88	.	.	PUNCT
inlawrev-3369	1102	1	the	the	DET
inlawrev-3369	1102	2	court	court	NOUN
inlawrev-3369	1102	3	found	find	VERB
inlawrev-3369	1102	4	that	that	SCONJ
inlawrev-3369	1102	5	the	the	DET
inlawrev-3369	1102	6	isbtc	isbtc	NOUN
inlawrev-3369	1102	7	did	do	AUX
inlawrev-3369	1102	8	not	not	PART
inlawrev-3369	1102	9	provide	provide	VERB
inlawrev-3369	1102	10	any	any	DET
inlawrev-3369	1102	11	evidence	evidence	NOUN
inlawrev-3369	1102	12	to	to	PART
inlawrev-3369	1102	13	support	support	VERB
inlawrev-3369	1102	14	its	its	PRON
inlawrev-3369	1102	15	determination	determination	NOUN
inlawrev-3369	1102	16	that	that	SCONJ
inlawrev-3369	1102	17	canal	canal	NOUN
inlawrev-3369	1102	18	square	square	NOUN
inlawrev-3369	1102	19	was	be	AUX
inlawrev-3369	1102	20	only	only	ADV
inlawrev-3369	1102	21	entitled	entitle	VERB
inlawrev-3369	1102	22	to	to	ADP
inlawrev-3369	1102	23	330	330	NUM
inlawrev-3369	1102	24	.	.	PUNCT
inlawrev-3369	1103	1	see	see	VERB
inlawrev-3369	1103	2	i	i	PRON
inlawrev-3369	1103	3	d.	d.	PROPN
inlawrev-3369	1103	4	331	331	NUM
inlawrev-3369	1103	5	.	.	PUNCT
inlawrev-3369	1104	1	see	see	VERB
inlawrev-3369	1104	2	i	i	PRON
inlawrev-3369	1104	3	d.	d.	PROPN
inlawrev-3369	1104	4	at	at	ADP
inlawrev-3369	1104	5	803	803	NUM
inlawrev-3369	1104	6	.	.	PUNCT
inlawrev-3369	1105	1	332	332	NUM
inlawrev-3369	1105	2	.	.	PUNCT
inlawrev-3369	1106	1	see	see	VERB
inlawrev-3369	1106	2	i	i	PRON
inlawrev-3369	1106	3	d.	d.	PROPN
inlawrev-3369	1106	4	at	at	ADP
inlawrev-3369	1106	5	805	805	NUM
inlawrev-3369	1106	6	.	.	PUNCT
inlawrev-3369	1107	1	333	333	NUM
inlawrev-3369	1107	2	.	.	PUNCT
inlawrev-3369	1108	1	see	see	VERB
inlawrev-3369	1108	2	i	i	PRON
inlawrev-3369	1108	3	d.	d.	PROPN
inlawrev-3369	1108	4	334	334	NUM
inlawrev-3369	1108	5	.	.	PUNCT
inlawrev-3369	1109	1	see	see	VERB
inlawrev-3369	1109	2	i	i	PROPN
inlawrev-3369	1109	3	d	d	PROPN
inlawrev-3369	1109	4	335	335	NUM
inlawrev-3369	1109	5	.	.	PUNCT
inlawrev-3369	1110	1	i	i	PRON
inlawrev-3369	1110	2	d	d	PROPN
inlawrev-3369	1110	3	at	at	ADP
inlawrev-3369	1110	4	806	806	NUM
inlawrev-3369	1110	5	(	(	PUNCT
inlawrev-3369	1110	6	citing	cite	VERB
inlawrev-3369	1110	7	ind	ind	NOUN
inlawrev-3369	1110	8	.	.	PUNCT
inlawrev-3369	1111	1	admin	admin	PROPN
inlawrev-3369	1111	2	.	.	PUNCT
inlawrev-3369	1111	3	code	code	PROPN
inlawrev-3369	1111	4	tit	tit	PROPN
inlawrev-3369	1111	5	.	.	PUNCT
inlawrev-3369	1112	1	50	50	NUM
inlawrev-3369	1112	2	,	,	PUNCT
inlawrev-3369	1112	3	r.	r.	NOUN
inlawrev-3369	1112	4	2	2	NUM
inlawrev-3369	1112	5	.	.	PROPN
inlawrev-3369	1112	6	1	1	NUM
inlawrev-3369	1112	7	-51	-51	PUNCT
inlawrev-3369	1112	8	(	(	PUNCT
inlawrev-3369	1112	9	1	1	NUM
inlawrev-3369	1112	10	996	996	NUM
inlawrev-3369	1112	11	)	)	PUNCT
inlawrev-3369	1112	12	)	)	PUNCT
inlawrev-3369	1112	13	.	.	PUNCT
inlawrev-3369	1113	1	336	336	NUM
inlawrev-3369	1113	2	.	.	PUNCT
inlawrev-3369	1114	1	i	i	PRON
inlawrev-3369	1114	2	d	d	PROPN
inlawrev-3369	1114	3	337	337	NUM
inlawrev-3369	1114	4	.	.	PUNCT
inlawrev-3369	1115	1	see	see	VERB
inlawrev-3369	1115	2	i	i	PRON
inlawrev-3369	1115	3	d.	d.	PROPN
inlawrev-3369	1115	4	338	338	NUM
inlawrev-3369	1115	5	.	.	PUNCT
inlawrev-3369	1116	1	i	i	PRON
inlawrev-3369	1116	2	d	d	PROPN
inlawrev-3369	1116	3	at	at	ADP
inlawrev-3369	1116	4	807	807	NUM
inlawrev-3369	1116	5	(	(	PUNCT
inlawrev-3369	1116	6	citing	cite	VERB
inlawrev-3369	1116	7	thomtown	thomtown	NOUN
inlawrev-3369	1116	8	tel	tel	PROPN
inlawrev-3369	1116	9	.	.	PROPN
inlawrev-3369	1116	10	co.	co.	PROPN
inlawrev-3369	1117	1	v.	v.	ADP
inlawrev-3369	1117	2	state	state	PROPN
inlawrev-3369	1117	3	bd	bd	PROPN
inlawrev-3369	1117	4	.	.	PROPN
inlawrev-3369	1117	5	oftax	oftax	PROPN
inlawrev-3369	1117	6	comm'rs	comm'rs	PROPN
inlawrev-3369	1117	7	,	,	PUNCT
inlawrev-3369	1117	8	588	588	NUM
inlawrev-3369	1117	9	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1117	10	6l3	6l3	NUM
inlawrev-3369	1117	11	,	,	PUNCT
inlawrev-3369	1117	12	619	619	NUM
inlawrev-3369	1117	13	(	(	PUNCT
inlawrev-3369	1117	14	ind	ind	NOUN
inlawrev-3369	1117	15	.	.	PUNCT
inlawrev-3369	1117	16	tax	tax	PROPN
inlawrev-3369	1117	17	ct	ct	PROPN
inlawrev-3369	1117	18	.	.	PROPN
inlawrev-3369	1117	19	1994	1994	NUM
inlawrev-3369	1117	20	)	)	PUNCT
inlawrev-3369	1117	21	)	)	PUNCT
inlawrev-3369	1117	22	.	.	PUNCT
inlawrev-3369	1118	1	1999	1999	NUM
inlawrev-3369	1118	2	]	]	PUNCT
inlawrev-3369	1118	3	taxation	taxation	NOUN
inlawrev-3369	1118	4	1035	1035	NUM
inlawrev-3369	1118	5	a	a	DET
inlawrev-3369	1118	6	10	10	NUM
inlawrev-3369	1118	7	%	%	NOUN
inlawrev-3369	1118	8	obsolescence	obsolescence	NOUN
inlawrev-3369	1118	9	adjustment	adjustment	NOUN
inlawrev-3369	1118	10	.	.	PUNCT
inlawrev-3369	1119	1	"^	"^	PUNCT
inlawrev-3369	1119	2	in	in	ADP
inlawrev-3369	1119	3	its	its	PRON
inlawrev-3369	1119	4	final	final	ADJ
inlawrev-3369	1119	5	determination	determination	NOUN
inlawrev-3369	1119	6	,	,	PUNCT
inlawrev-3369	1119	7	the	the	DET
inlawrev-3369	1119	8	isbtc	isbtc	NOUN
inlawrev-3369	1119	9	did	do	AUX
inlawrev-3369	1119	10	not	not	PART
inlawrev-3369	1119	11	even	even	ADV
inlawrev-3369	1119	12	discuss	discuss	VERB
inlawrev-3369	1119	13	or	or	CCONJ
inlawrev-3369	1119	14	attempt	attempt	VERB
inlawrev-3369	1119	15	to	to	PART
inlawrev-3369	1119	16	dispute	dispute	VERB
inlawrev-3369	1119	17	the	the	DET
inlawrev-3369	1119	18	validity	validity	NOUN
inlawrev-3369	1119	19	of	of	ADP
inlawrev-3369	1119	20	the	the	DET
inlawrev-3369	1119	21	expert	expert	NOUN
inlawrev-3369	1119	22	's	's	PART
inlawrev-3369	1119	23	testimony	testimony	NOUN
inlawrev-3369	1119	24	.	.	PUNCT
inlawrev-3369	1120	1	the	the	DET
inlawrev-3369	1120	2	court	court	NOUN
inlawrev-3369	1120	3	pointed	point	VERB
inlawrev-3369	1120	4	out	out	ADP
inlawrev-3369	1120	5	the	the	DET
inlawrev-3369	1120	6	hearing	hearing	NOUN
inlawrev-3369	1120	7	officer	officer	NOUN
inlawrev-3369	1120	8	's	's	PART
inlawrev-3369	1120	9	testimony	testimony	NOUN
inlawrev-3369	1120	10	in	in	ADP
inlawrev-3369	1120	11	which	which	PRON
inlawrev-3369	1120	12	the	the	DET
inlawrev-3369	1120	13	expert	expert	NOUN
inlawrev-3369	1120	14	stated	state	VERB
inlawrev-3369	1120	15	that	that	SCONJ
inlawrev-3369	1120	16	he	he	PRON
inlawrev-3369	1120	17	based	base	VERB
inlawrev-3369	1120	18	his	his	PRON
inlawrev-3369	1120	19	opinion	opinion	NOUN
inlawrev-3369	1120	20	merely	merely	ADV
inlawrev-3369	1120	21	on	on	ADP
inlawrev-3369	1120	22	twenty	twenty	NUM
inlawrev-3369	1120	23	-	-	PUNCT
inlawrev-3369	1120	24	three	three	NUM
inlawrev-3369	1120	25	years	year	NOUN
inlawrev-3369	1120	26	of	of	ADP
inlawrev-3369	1120	27	experience	experience	NOUN
inlawrev-3369	1120	28	.^^	.^^	PROPN
inlawrev-3369	1120	29	°	°	PROPN
inlawrev-3369	1121	1	the	the	DET
inlawrev-3369	1121	2	court	court	NOUN
inlawrev-3369	1121	3	,	,	PUNCT
inlawrev-3369	1121	4	citing	cite	VERB
inlawrev-3369	1121	5	western	western	ADJ
inlawrev-3369	1121	6	select	select	ADJ
inlawrev-3369	1121	7	properties	property	NOUN
inlawrev-3369	1121	8	v.	v.	ADP
inlawrev-3369	1121	9	state	state	PROPN
inlawrev-3369	1121	10	board	board	PROPN
inlawrev-3369	1121	11	oftax	oftax	PROPN
inlawrev-3369	1121	12	commissioners,^^^	commissioners,^^^	PROPN
inlawrev-3369	1121	13	found	find	VERB
inlawrev-3369	1121	14	that	that	SCONJ
inlawrev-3369	1121	15	10	10	NUM
inlawrev-3369	1121	16	%	%	NOUN
inlawrev-3369	1121	17	was	be	AUX
inlawrev-3369	1121	18	chosen	choose	VERB
inlawrev-3369	1121	19	based	base	VERB
inlawrev-3369	1121	20	upon	upon	SCONJ
inlawrev-3369	1121	21	the	the	DET
inlawrev-3369	1121	22	subjective	subjective	ADJ
inlawrev-3369	1121	23	belief	belief	NOUN
inlawrev-3369	1121	24	of	of	ADP
inlawrev-3369	1121	25	the	the	DET
inlawrev-3369	1121	26	hearing	hearing	NOUN
inlawrev-3369	1121	27	officer	officer	NOUN
inlawrev-3369	1121	28	,	,	PUNCT
inlawrev-3369	1121	29	and	and	CCONJ
inlawrev-3369	1121	30	for	for	ADP
inlawrev-3369	1121	31	no	no	DET
inlawrev-3369	1121	32	other	other	ADJ
inlawrev-3369	1121	33	reason	reason	NOUN
inlawrev-3369	1121	34	,	,	PUNCT
inlawrev-3369	1121	35	and	and	CCONJ
inlawrev-3369	1121	36	held	hold	VERB
inlawrev-3369	1121	37	that	that	SCONJ
inlawrev-3369	1121	38	this	this	DET
inlawrev-3369	1121	39	required	require	VERB
inlawrev-3369	1121	40	reversal	reversal	NOUN
inlawrev-3369	1121	41	.	.	PUNCT
inlawrev-3369	1122	1	^'^^	^'^^	PUNCT
inlawrev-3369	1123	1	finally	finally	ADV
inlawrev-3369	1123	2	,	,	PUNCT
inlawrev-3369	1123	3	the	the	DET
inlawrev-3369	1123	4	tax	tax	NOUN
inlawrev-3369	1123	5	court	court	NOUN
inlawrev-3369	1123	6	discussed	discuss	VERB
inlawrev-3369	1123	7	whether	whether	SCONJ
inlawrev-3369	1123	8	the	the	DET
inlawrev-3369	1123	9	isbtc	isbtc	NOUN
inlawrev-3369	1123	10	applied	apply	VERB
inlawrev-3369	1123	11	an	an	DET
inlawrev-3369	1123	12	incorrect	incorrect	ADJ
inlawrev-3369	1123	13	value	value	NOUN
inlawrev-3369	1123	14	to	to	ADP
inlawrev-3369	1123	15	canal	canal	PROPN
inlawrev-3369	1123	16	square	square	NOUN
inlawrev-3369	1123	17	's	's	PART
inlawrev-3369	1123	18	land	land	NOUN
inlawrev-3369	1123	19	.	.	PUNCT
inlawrev-3369	1124	1	the	the	DET
inlawrev-3369	1124	2	court	court	NOUN
inlawrev-3369	1124	3	remanded	remand	VERB
inlawrev-3369	1124	4	the	the	DET
inlawrev-3369	1124	5	determination	determination	NOUN
inlawrev-3369	1124	6	of	of	ADP
inlawrev-3369	1124	7	the	the	DET
inlawrev-3369	1124	8	amount	amount	NOUN
inlawrev-3369	1124	9	to	to	ADP
inlawrev-3369	1124	10	the	the	DET
inlawrev-3369	1124	11	isbtc	isbtc	NOUN
inlawrev-3369	1124	12	for	for	ADP
inlawrev-3369	1124	13	calculation	calculation	NOUN
inlawrev-3369	1124	14	in	in	ADP
inlawrev-3369	1124	15	accordance	accordance	NOUN
inlawrev-3369	1124	16	with	with	ADP
inlawrev-3369	1124	17	the	the	DET
inlawrev-3369	1124	18	county	county	NOUN
inlawrev-3369	1124	19	land	land	NOUN
inlawrev-3369	1124	20	order.^*^	order.^*^	NOUN
inlawrev-3369	1124	21	3	3	NUM
inlawrev-3369	1124	22	.	.	PUNCT
inlawrev-3369	1124	23	clark	clark	PROPN
inlawrev-3369	1124	24	v.	v.	PROPN
inlawrev-3369	1124	25	state	state	PROPN
inlawrev-3369	1124	26	board	board	PROPN
inlawrev-3369	1124	27	of	of	ADP
inlawrev-3369	1124	28	tax	tax	NOUN
inlawrev-3369	1124	29	commissioners.^**—clark	commissioners.^**—clark	NOUN
inlawrev-3369	1124	30	,	,	PUNCT
inlawrev-3369	1124	31	an	an	DET
inlawrev-3369	1124	32	owner	owner	NOUN
inlawrev-3369	1124	33	oftwo	oftwo	VERB
inlawrev-3369	1124	34	apartment	apartment	NOUN
inlawrev-3369	1124	35	buildings	building	NOUN
inlawrev-3369	1124	36	(	(	PUNCT
inlawrev-3369	1124	37	wood	wood	NOUN
inlawrev-3369	1124	38	and	and	CCONJ
inlawrev-3369	1124	39	salisbury	salisbury	PROPN
inlawrev-3369	1124	40	)	)	PUNCT
inlawrev-3369	1124	41	,	,	PUNCT
inlawrev-3369	1124	42	filed	file	VERB
inlawrev-3369	1124	43	a	a	DET
inlawrev-3369	1124	44	petition	petition	NOUN
inlawrev-3369	1124	45	for	for	ADP
inlawrev-3369	1124	46	review	review	NOUN
inlawrev-3369	1124	47	of	of	ADP
inlawrev-3369	1124	48	the	the	DET
inlawrev-3369	1124	49	real	real	ADJ
inlawrev-3369	1124	50	property	property	NOUN
inlawrev-3369	1124	51	assessment	assessment	NOUN
inlawrev-3369	1124	52	with	with	ADP
inlawrev-3369	1124	53	the	the	DET
inlawrev-3369	1124	54	cbor	cbor	NOUN
inlawrev-3369	1124	55	.	.	PUNCT
inlawrev-3369	1125	1	the	the	DET
inlawrev-3369	1125	2	cbor	cbor	NOUN
inlawrev-3369	1125	3	did	do	AUX
inlawrev-3369	1125	4	not	not	PART
inlawrev-3369	1125	5	change	change	VERB
inlawrev-3369	1125	6	the	the	DET
inlawrev-3369	1125	7	assessment	assessment	NOUN
inlawrev-3369	1125	8	and	and	CCONJ
inlawrev-3369	1125	9	clark	clark	PROPN
inlawrev-3369	1125	10	petitioned	petition	VERB
inlawrev-3369	1125	11	the	the	DET
inlawrev-3369	1125	12	isbtc	isbtc	NOUN
inlawrev-3369	1125	13	,	,	PUNCT
inlawrev-3369	1125	14	which	which	PRON
inlawrev-3369	1125	15	reduced	reduce	VERB
inlawrev-3369	1125	16	the	the	DET
inlawrev-3369	1125	17	assessed	assessed	ADJ
inlawrev-3369	1125	18	value	value	NOUN
inlawrev-3369	1125	19	.	.	PUNCT
inlawrev-3369	1126	1	still	still	ADV
inlawrev-3369	1126	2	unsatisfied	unsatisfied	ADJ
inlawrev-3369	1126	3	,	,	PUNCT
inlawrev-3369	1126	4	clark	clark	PROPN
inlawrev-3369	1126	5	appealed	appeal	VERB
inlawrev-3369	1126	6	to	to	ADP
inlawrev-3369	1126	7	the	the	DET
inlawrev-3369	1126	8	tax	tax	NOUN
inlawrev-3369	1126	9	court	court	NOUN
inlawrev-3369	1126	10	claiming	claim	VERB
inlawrev-3369	1126	11	that	that	SCONJ
inlawrev-3369	1126	12	an	an	DET
inlawrev-3369	1126	13	improper	improper	ADJ
inlawrev-3369	1126	14	amount	amount	NOUN
inlawrev-3369	1126	15	of	of	ADP
inlawrev-3369	1126	16	obsolescence	obsolescence	NOUN
inlawrev-3369	1126	17	depreciation	depreciation	NOUN
inlawrev-3369	1126	18	was	be	AUX
inlawrev-3369	1126	19	applied.^*^	applied.^*^	NOUN
inlawrev-3369	1126	20	the	the	DET
inlawrev-3369	1126	21	court	court	NOUN
inlawrev-3369	1126	22	discussed	discuss	VERB
inlawrev-3369	1126	23	the	the	DET
inlawrev-3369	1126	24	arguments	argument	NOUN
inlawrev-3369	1126	25	made	make	VERB
inlawrev-3369	1126	26	with	with	ADP
inlawrev-3369	1126	27	respect	respect	NOUN
inlawrev-3369	1126	28	to	to	ADP
inlawrev-3369	1126	29	each	each	DET
inlawrev-3369	1126	30	property	property	NOUN
inlawrev-3369	1126	31	separately	separately	ADV
inlawrev-3369	1126	32	.	.	PUNCT
inlawrev-3369	1127	1	a.	a.	NOUN
inlawrev-3369	1127	2	the	the	DET
inlawrev-3369	1127	3	woodproperty.—with	woodproperty.—with	ADP
inlawrev-3369	1127	4	respect	respect	NOUN
inlawrev-3369	1127	5	to	to	ADP
inlawrev-3369	1127	6	the	the	DET
inlawrev-3369	1127	7	wood	wood	NOUN
inlawrev-3369	1127	8	property	property	NOUN
inlawrev-3369	1127	9	,	,	PUNCT
inlawrev-3369	1127	10	clark	clark	PROPN
inlawrev-3369	1127	11	argued	argue	VERB
inlawrev-3369	1127	12	that	that	SCONJ
inlawrev-3369	1127	13	a	a	DET
inlawrev-3369	1127	14	"	"	PUNCT
inlawrev-3369	1127	15	c	c	NOUN
inlawrev-3369	1127	16	"	"	PUNCT
inlawrev-3369	1127	17	grade	grade	NOUN
inlawrev-3369	1127	18	factor	factor	NOUN
inlawrev-3369	1127	19	was	be	AUX
inlawrev-3369	1127	20	inappropriate	inappropriate	ADJ
inlawrev-3369	1127	21	.	.	PUNCT
inlawrev-3369	1128	1	a	a	DET
inlawrev-3369	1128	2	"	"	PUNCT
inlawrev-3369	1128	3	c	c	NOUN
inlawrev-3369	1128	4	"	"	PUNCT
inlawrev-3369	1128	5	grade	grade	NOUN
inlawrev-3369	1128	6	building	building	NOUN
inlawrev-3369	1128	7	is	be	AUX
inlawrev-3369	1128	8	constructed	construct	VERB
inlawrev-3369	1128	9	of	of	ADP
inlawrev-3369	1128	10	average	average	ADJ
inlawrev-3369	1128	11	quality	quality	NOUN
inlawrev-3369	1128	12	materials	material	NOUN
inlawrev-3369	1128	13	and	and	CCONJ
inlawrev-3369	1128	14	workmanship	workmanship	NOUN
inlawrev-3369	1128	15	and	and	CCONJ
inlawrev-3369	1128	16	is	be	AUX
inlawrev-3369	1128	17	in	in	ADP
inlawrev-3369	1128	18	conformity	conformity	NOUN
inlawrev-3369	1128	19	with	with	ADP
inlawrev-3369	1128	20	all	all	DET
inlawrev-3369	1128	21	features	feature	NOUN
inlawrev-3369	1128	22	of	of	ADP
inlawrev-3369	1128	23	the	the	DET
inlawrev-3369	1128	24	model	model	NOUN
inlawrev-3369	1128	25	used	use	VERB
inlawrev-3369	1128	26	in	in	ADP
inlawrev-3369	1128	27	the	the	DET
inlawrev-3369	1128	28	pricing	pricing	NOUN
inlawrev-3369	1128	29	schedule	schedule	NOUN
inlawrev-3369	1128	30	.	.	PUNCT
inlawrev-3369	1129	1	the	the	DET
inlawrev-3369	1129	2	property	property	NOUN
inlawrev-3369	1129	3	was	be	AUX
inlawrev-3369	1129	4	assessed	assess	VERB
inlawrev-3369	1129	5	using	use	VERB
inlawrev-3369	1129	6	a	a	DET
inlawrev-3369	1129	7	general	general	ADJ
inlawrev-3369	1129	8	commercial	commercial	ADJ
inlawrev-3369	1129	9	residential	residential	ADJ
inlawrev-3369	1129	10	(	(	PUNCT
inlawrev-3369	1129	11	"	"	PUNCT
inlawrev-3369	1129	12	ocr	ocr	ADJ
inlawrev-3369	1129	13	"	"	PUNCT
inlawrev-3369	1129	14	)	)	PUNCT
inlawrev-3369	1129	15	pricing	pricing	NOUN
inlawrev-3369	1129	16	schedule	schedule	NOUN
inlawrev-3369	1129	17	for	for	ADP
inlawrev-3369	1129	18	apartment	apartment	NOUN
inlawrev-3369	1129	19	buildings	building	NOUN
inlawrev-3369	1129	20	.	.	PUNCT
inlawrev-3369	1130	1	this	this	DET
inlawrev-3369	1130	2	schedule	schedule	NOUN
inlawrev-3369	1130	3	presumes	presume	VERB
inlawrev-3369	1130	4	that	that	SCONJ
inlawrev-3369	1130	5	the	the	DET
inlawrev-3369	1130	6	buildings	building	NOUN
inlawrev-3369	1130	7	have	have	AUX
inlawrev-3369	1130	8	concrete	concrete	ADJ
inlawrev-3369	1130	9	back	back	ADJ
inlawrev-3369	1130	10	-	-	PUNCT
inlawrev-3369	1130	11	up	up	NOUN
inlawrev-3369	1130	12	walls^*^	walls^*^	NOUN
inlawrev-3369	1130	13	and	and	CCONJ
inlawrev-3369	1130	14	clark	clark	NOUN
inlawrev-3369	1130	15	's	's	PART
inlawrev-3369	1130	16	property	property	NOUN
inlawrev-3369	1130	17	did	do	AUX
inlawrev-3369	1130	18	not	not	PART
inlawrev-3369	1130	19	have	have	VERB
inlawrev-3369	1130	20	concrete	concrete	ADJ
inlawrev-3369	1130	21	back	back	ADJ
inlawrev-3369	1130	22	-	-	PUNCT
inlawrev-3369	1130	23	up	up	ADP
inlawrev-3369	1130	24	walls	wall	NOUN
inlawrev-3369	1130	25	.	.	PUNCT
inlawrev-3369	1131	1	however	however	ADV
inlawrev-3369	1131	2	,	,	PUNCT
inlawrev-3369	1131	3	just	just	ADV
inlawrev-3369	1131	4	because	because	SCONJ
inlawrev-3369	1131	5	a	a	DET
inlawrev-3369	1131	6	building	building	NOUN
inlawrev-3369	1131	7	does	do	AUX
inlawrev-3369	1131	8	not	not	PART
inlawrev-3369	1131	9	contain	contain	VERB
inlawrev-3369	1131	10	all	all	DET
inlawrev-3369	1131	11	the	the	DET
inlawrev-3369	1131	12	features	feature	NOUN
inlawrev-3369	1131	13	of	of	ADP
inlawrev-3369	1131	14	the	the	DET
inlawrev-3369	1131	15	model	model	NOUN
inlawrev-3369	1131	16	does	do	AUX
inlawrev-3369	1131	17	not	not	PART
inlawrev-3369	1131	18	mandate	mandate	VERB
inlawrev-3369	1131	19	that	that	SCONJ
inlawrev-3369	1131	20	the	the	DET
inlawrev-3369	1131	21	building	building	NOUN
inlawrev-3369	1131	22	be	be	AUX
inlawrev-3369	1131	23	given	give	VERB
inlawrev-3369	1131	24	a	a	DET
inlawrev-3369	1131	25	grade	grade	NOUN
inlawrev-3369	1131	26	less	less	ADJ
inlawrev-3369	1131	27	than	than	ADP
inlawrev-3369	1131	28	"	"	PUNCT
inlawrev-3369	1131	29	c.	c.	PROPN
inlawrev-3369	1131	30	"^*^	"^*^	NOUN
inlawrev-3369	1131	31	a	a	DET
inlawrev-3369	1131	32	"	"	PUNCT
inlawrev-3369	1131	33	c	c	NOUN
inlawrev-3369	1131	34	"	"	PUNCT
inlawrev-3369	1131	35	grade	grade	NOUN
inlawrev-3369	1131	36	may	may	AUX
inlawrev-3369	1131	37	still	still	ADV
inlawrev-3369	1131	38	be	be	AUX
inlawrev-3369	1131	39	appropriate	appropriate	ADJ
inlawrev-3369	1131	40	if	if	SCONJ
inlawrev-3369	1131	41	the	the	DET
inlawrev-3369	1131	42	building	building	NOUN
inlawrev-3369	1131	43	contains	contain	VERB
inlawrev-3369	1131	44	other	other	ADJ
inlawrev-3369	1131	45	features	feature	NOUN
inlawrev-3369	1131	46	,	,	PUNCT
inlawrev-3369	1131	47	such	such	ADJ
inlawrev-3369	1131	48	as	as	ADP
inlawrev-3369	1131	49	higher	high	ADJ
inlawrev-3369	1131	50	quality	quality	NOUN
inlawrev-3369	1131	51	materials	material	NOUN
inlawrev-3369	1131	52	,	,	PUNCT
inlawrev-3369	1131	53	to	to	PART
inlawrev-3369	1131	54	make	make	VERB
inlawrev-3369	1131	55	up	up	ADP
inlawrev-3369	1131	56	for	for	ADP
inlawrev-3369	1131	57	the	the	DET
inlawrev-3369	1131	58	lack	lack	NOUN
inlawrev-3369	1131	59	of	of	ADP
inlawrev-3369	1131	60	a	a	DET
inlawrev-3369	1131	61	feature	feature	NOUN
inlawrev-3369	1131	62	listed	list	VERB
inlawrev-3369	1131	63	in	in	ADP
inlawrev-3369	1131	64	the	the	DET
inlawrev-3369	1131	65	pricing	pricing	NOUN
inlawrev-3369	1131	66	schedule	schedule	NOUN
inlawrev-3369	1131	67	.	.	PUNCT
inlawrev-3369	1132	1	the	the	DET
inlawrev-3369	1132	2	court	court	NOUN
inlawrev-3369	1132	3	found	find	VERB
inlawrev-3369	1132	4	that	that	SCONJ
inlawrev-3369	1132	5	clark	clark	PROPN
inlawrev-3369	1132	6	established	establish	VERB
inlawrev-3369	1132	7	a	a	DET
inlawrev-3369	1132	8	prima	prima	NOUN
inlawrev-3369	1132	9	facie	facie	NOUN
inlawrev-3369	1132	10	case	case	NOUN
inlawrev-3369	1132	11	of	of	ADP
inlawrev-3369	1132	12	error	error	NOUN
inlawrev-3369	1132	13	,	,	PUNCT
inlawrev-3369	1132	14	and	and	CCONJ
inlawrev-3369	1132	15	thus	thus	ADV
inlawrev-3369	1132	16	the	the	DET
inlawrev-3369	1132	17	burden	burden	NOUN
inlawrev-3369	1132	18	was	be	AUX
inlawrev-3369	1132	19	shifted	shift	VERB
inlawrev-3369	1132	20	to	to	ADP
inlawrev-3369	1132	21	the	the	DET
inlawrev-3369	1132	22	isbtc	isbtc	NOUN
inlawrev-3369	1132	23	to	to	PART
inlawrev-3369	1132	24	show	show	VERB
inlawrev-3369	1132	25	why	why	SCONJ
inlawrev-3369	1132	26	a	a	DET
inlawrev-3369	1132	27	"	"	PUNCT
inlawrev-3369	1132	28	c	c	NOUN
inlawrev-3369	1132	29	"	"	PUNCT
inlawrev-3369	1132	30	grade	grade	NOUN
inlawrev-3369	1132	31	was	be	AUX
inlawrev-3369	1132	32	appropriate.^*^	appropriate.^*^	NOUN
inlawrev-3369	1132	33	this	this	PRON
inlawrev-3369	1132	34	could	could	AUX
inlawrev-3369	1132	35	be	be	AUX
inlawrev-3369	1132	36	accomplished	accomplish	VERB
inlawrev-3369	1132	37	by	by	ADP
inlawrev-3369	1132	38	showing	show	VERB
inlawrev-3369	1132	39	the	the	DET
inlawrev-3369	1132	40	existence	existence	NOUN
inlawrev-3369	1132	41	of	of	ADP
inlawrev-3369	1132	42	the	the	DET
inlawrev-3369	1132	43	other	other	ADJ
inlawrev-3369	1132	44	features	feature	NOUN
inlawrev-3369	1132	45	that	that	PRON
inlawrev-3369	1132	46	were	be	AUX
inlawrev-3369	1132	47	not	not	PART
inlawrev-3369	1132	48	considered	consider	VERB
inlawrev-3369	1132	49	in	in	ADP
inlawrev-3369	1132	50	the	the	DET
inlawrev-3369	1132	51	model	model	NOUN
inlawrev-3369	1132	52	.	.	PUNCT
inlawrev-3369	1133	1	the	the	DET
inlawrev-3369	1133	2	isbtc	isbtc	NOUN
inlawrev-3369	1133	3	asserted	assert	VERB
inlawrev-3369	1133	4	that	that	SCONJ
inlawrev-3369	1133	5	the	the	DET
inlawrev-3369	1133	6	wood	wood	NOUN
inlawrev-3369	1133	7	property	property	NOUN
inlawrev-3369	1133	8	possessed	possess	VERB
inlawrev-3369	1133	9	other	other	ADJ
inlawrev-3369	1133	10	features	feature	NOUN
inlawrev-3369	1133	11	,	,	PUNCT
inlawrev-3369	1133	12	such	such	ADJ
inlawrev-3369	1133	13	as	as	ADP
inlawrev-3369	1133	14	nice	nice	ADJ
inlawrev-3369	1133	15	brickwork	brickwork	NOUN
inlawrev-3369	1133	16	,	,	PUNCT
inlawrev-3369	1133	17	and	and	CCONJ
inlawrev-3369	1133	18	argued	argue	VERB
inlawrev-3369	1133	19	that	that	SCONJ
inlawrev-3369	1133	20	this	this	PRON
inlawrev-3369	1133	21	was	be	AUX
inlawrev-3369	1133	22	sufficient	sufficient	ADJ
inlawrev-3369	1133	23	to	to	PART
inlawrev-3369	1133	24	support	support	VERB
inlawrev-3369	1133	25	the	the	DET
inlawrev-3369	1133	26	isbtc	isbtc	NOUN
inlawrev-3369	1133	27	's	's	PART
inlawrev-3369	1133	28	burden	burden	NOUN
inlawrev-3369	1133	29	of	of	ADP
inlawrev-3369	1133	30	proof.^*^	proof.^*^	NOUN
inlawrev-3369	1133	31	the	the	DET
inlawrev-3369	1133	32	isbtc	isbtc	NOUN
inlawrev-3369	1133	33	pointed	point	VERB
inlawrev-3369	1133	34	to	to	ADP
inlawrev-3369	1133	35	the	the	DET
inlawrev-3369	1133	36	339	339	NUM
inlawrev-3369	1133	37	.	.	PUNCT
inlawrev-3369	1134	1	i	i	PRON
inlawrev-3369	1134	2	d.	d.	PROPN
inlawrev-3369	1134	3	340	340	NUM
inlawrev-3369	1134	4	.	.	PUNCT
inlawrev-3369	1135	1	i	i	PRON
inlawrev-3369	1135	2	d.	d.	PROPN
inlawrev-3369	1135	3	at	at	ADP
inlawrev-3369	1135	4	808	808	NUM
inlawrev-3369	1135	5	.	.	PUNCT
inlawrev-3369	1135	6	341	341	NUM
inlawrev-3369	1135	7	.	.	PUNCT
inlawrev-3369	1136	1	639	639	NUM
inlawrev-3369	1136	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1136	3	1068	1068	NUM
inlawrev-3369	1136	4	,	,	PUNCT
inlawrev-3369	1136	5	1073	1073	NUM
inlawrev-3369	1136	6	(	(	PUNCT
inlawrev-3369	1136	7	ind	ind	NOUN
inlawrev-3369	1136	8	.	.	PUNCT
inlawrev-3369	1137	1	tax	tax	PROPN
inlawrev-3369	1137	2	ct	ct	PROPN
inlawrev-3369	1137	3	.	.	PROPN
inlawrev-3369	1137	4	1994	1994	NUM
inlawrev-3369	1137	5	)	)	PUNCT
inlawrev-3369	1137	6	.	.	PUNCT
inlawrev-3369	1138	1	342	342	NUM
inlawrev-3369	1138	2	.	.	PUNCT
inlawrev-3369	1138	3	canal	canal	PROPN
inlawrev-3369	1138	4	square	square	PROPN
inlawrev-3369	1138	5	,	,	PUNCT
inlawrev-3369	1138	6	694	694	NUM
inlawrev-3369	1138	7	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1138	8	at	at	ADP
inlawrev-3369	1138	9	808	808	NUM
inlawrev-3369	1138	10	.	.	PUNCT
inlawrev-3369	1138	11	343	343	NUM
inlawrev-3369	1138	12	.	.	PUNCT
inlawrev-3369	1139	1	/^.	/^.	PUNCT
inlawrev-3369	1139	2	at	at	ADP
inlawrev-3369	1139	3	810	810	NUM
inlawrev-3369	1139	4	.	.	PUNCT
inlawrev-3369	1140	1	344	344	NUM
inlawrev-3369	1140	2	.	.	NOUN
inlawrev-3369	1140	3	694	694	NUM
inlawrev-3369	1140	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1140	5	1230	1230	NUM
inlawrev-3369	1140	6	(	(	PUNCT
inlawrev-3369	1140	7	ind	ind	NOUN
inlawrev-3369	1140	8	.	.	PUNCT
inlawrev-3369	1141	1	tax	tax	PROPN
inlawrev-3369	1141	2	ct	ct	PROPN
inlawrev-3369	1141	3	.	.	PROPN
inlawrev-3369	1141	4	1998	1998	NUM
inlawrev-3369	1141	5	)	)	PUNCT
inlawrev-3369	1141	6	.	.	PUNCT
inlawrev-3369	1142	1	345	345	NUM
inlawrev-3369	1142	2	.	.	PUNCT
inlawrev-3369	1143	1	see	see	VERB
inlawrev-3369	1143	2	i	i	PRON
inlawrev-3369	1143	3	d.	d.	PROPN
inlawrev-3369	1143	4	at	at	ADP
inlawrev-3369	1143	5	1233	1233	NUM
inlawrev-3369	1143	6	.	.	PUNCT
inlawrev-3369	1144	1	346	346	NUM
inlawrev-3369	1144	2	.	.	PUNCT
inlawrev-3369	1145	1	see	see	VERB
inlawrev-3369	1145	2	i	i	PRON
inlawrev-3369	1145	3	d.	d.	PROPN
inlawrev-3369	1145	4	at	at	ADP
inlawrev-3369	1145	5	1235	1235	NUM
inlawrev-3369	1145	6	.	.	PUNCT
inlawrev-3369	1146	1	347	347	NUM
inlawrev-3369	1146	2	.	.	PUNCT
inlawrev-3369	1147	1	see	see	VERB
inlawrev-3369	1147	2	i	i	PRON
inlawrev-3369	1147	3	d	d	PROPN
inlawrev-3369	1147	4	at	at	ADP
inlawrev-3369	1147	5	1236	1236	NUM
inlawrev-3369	1147	6	.	.	PUNCT
inlawrev-3369	1148	1	348	348	NUM
inlawrev-3369	1148	2	.	.	PUNCT
inlawrev-3369	1149	1	i	i	PRON
inlawrev-3369	1149	2	d	d	PROPN
inlawrev-3369	1149	3	349	349	NUM
inlawrev-3369	1149	4	.	.	PUNCT
inlawrev-3369	1150	1	see	see	VERB
inlawrev-3369	1150	2	i	i	PRON
inlawrev-3369	1150	3	d	d	PROPN
inlawrev-3369	1150	4	at	at	ADP
inlawrev-3369	1150	5	1237	1237	NUM
inlawrev-3369	1150	6	.	.	PUNCT
inlawrev-3369	1151	1	1036	1036	NUM
inlawrev-3369	1151	2	indiana	indiana	PROPN
inlawrev-3369	1151	3	law	law	PROPN
inlawrev-3369	1151	4	review	review	NOUN
inlawrev-3369	1152	1	[	[	X
inlawrev-3369	1152	2	vol	vol	NOUN
inlawrev-3369	1152	3	.	.	PUNCT
inlawrev-3369	1153	1	32:1003	32:1003	NUM
inlawrev-3369	1153	2	hearing	hearing	NOUN
inlawrev-3369	1153	3	officer	officer	NOUN
inlawrev-3369	1153	4	's	's	PART
inlawrev-3369	1153	5	conclusion	conclusion	NOUN
inlawrev-3369	1153	6	that	that	SCONJ
inlawrev-3369	1153	7	the	the	DET
inlawrev-3369	1153	8	"	"	PUNCT
inlawrev-3369	1153	9	pluses	plus	NOUN
inlawrev-3369	1153	10	and	and	CCONJ
inlawrev-3369	1153	11	minuses	minus	NOUN
inlawrev-3369	1153	12	"	"	PUNCT
inlawrev-3369	1153	13	balanced	balance	VERB
inlawrev-3369	1153	14	each	each	DET
inlawrev-3369	1153	15	other	other	ADJ
inlawrev-3369	1153	16	out	out	ADV
inlawrev-3369	1153	17	and	and	CCONJ
inlawrev-3369	1153	18	therefore	therefore	ADV
inlawrev-3369	1153	19	a	a	DET
inlawrev-3369	1153	20	"	"	PUNCT
inlawrev-3369	1153	21	c	c	NOUN
inlawrev-3369	1153	22	"	"	PUNCT
inlawrev-3369	1153	23	grade	grade	NOUN
inlawrev-3369	1153	24	was	be	AUX
inlawrev-3369	1153	25	appropriate	appropriate	ADJ
inlawrev-3369	1153	26	.	.	PUNCT
inlawrev-3369	1154	1	however	however	ADV
inlawrev-3369	1154	2	,	,	PUNCT
inlawrev-3369	1154	3	the	the	DET
inlawrev-3369	1154	4	court	court	NOUN
inlawrev-3369	1154	5	noted	note	VERB
inlawrev-3369	1154	6	that	that	SCONJ
inlawrev-3369	1154	7	the	the	DET
inlawrev-3369	1154	8	isbtc	isbtc	NOUN
inlawrev-3369	1154	9	's	's	PART
inlawrev-3369	1154	10	findings	finding	NOUN
inlawrev-3369	1154	11	must	must	AUX
inlawrev-3369	1154	12	be	be	AUX
inlawrev-3369	1154	13	supported	support	VERB
inlawrev-3369	1154	14	by	by	ADP
inlawrev-3369	1154	15	substantial	substantial	ADJ
inlawrev-3369	1154	16	evidence.^^^	evidence.^^^	PROPN
inlawrev-3369	1154	17	finding	find	VERB
inlawrev-3369	1154	18	that	that	SCONJ
inlawrev-3369	1154	19	there	there	PRON
inlawrev-3369	1154	20	was	be	VERB
inlawrev-3369	1154	21	no	no	DET
inlawrev-3369	1154	22	substantive	substantive	ADJ
inlawrev-3369	1154	23	evidence	evidence	NOUN
inlawrev-3369	1154	24	describing	describe	VERB
inlawrev-3369	1154	25	the	the	DET
inlawrev-3369	1154	26	particular	particular	ADJ
inlawrev-3369	1154	27	"	"	PUNCT
inlawrev-3369	1154	28	pluses	plus	NOUN
inlawrev-3369	1154	29	and	and	CCONJ
inlawrev-3369	1154	30	minuses	minus	NOUN
inlawrev-3369	1154	31	"	"	PUNCT
inlawrev-3369	1154	32	to	to	PART
inlawrev-3369	1154	33	determine	determine	VERB
inlawrev-3369	1154	34	whether	whether	SCONJ
inlawrev-3369	1154	35	the	the	DET
inlawrev-3369	1154	36	pluses	plus	NOUN
inlawrev-3369	1154	37	outweighed	outweigh	VERB
inlawrev-3369	1154	38	or	or	CCONJ
inlawrev-3369	1154	39	equaled	equal	VERB
inlawrev-3369	1154	40	the	the	DET
inlawrev-3369	1154	41	minuses	minus	NOUN
inlawrev-3369	1154	42	,	,	PUNCT
inlawrev-3369	1154	43	other	other	ADJ
inlawrev-3369	1154	44	than	than	ADP
inlawrev-3369	1154	45	the	the	DET
inlawrev-3369	1154	46	mere	mere	ADJ
inlawrev-3369	1154	47	conclusory	conclusory	ADJ
inlawrev-3369	1154	48	statement	statement	NOUN
inlawrev-3369	1154	49	,	,	PUNCT
inlawrev-3369	1154	50	the	the	DET
inlawrev-3369	1154	51	court	court	NOUN
inlawrev-3369	1154	52	held	hold	VERB
inlawrev-3369	1154	53	that	that	SCONJ
inlawrev-3369	1154	54	the	the	DET
inlawrev-3369	1154	55	isbtc	isbtc	NOUN
inlawrev-3369	1154	56	failed	fail	VERB
inlawrev-3369	1154	57	to	to	PART
inlawrev-3369	1154	58	bear	bear	VERB
inlawrev-3369	1154	59	its	its	PRON
inlawrev-3369	1154	60	burden	burden	NOUN
inlawrev-3369	1154	61	and	and	CCONJ
inlawrev-3369	1154	62	remanded	remand	VERB
inlawrev-3369	1154	63	the	the	DET
inlawrev-3369	1154	64	issue	issue	NOUN
inlawrev-3369	1154	65	to	to	ADP
inlawrev-3369	1154	66	the	the	DET
inlawrev-3369	1154	67	isbtc	isbtc	NOUN
inlawrev-3369	1154	68	for	for	ADP
inlawrev-3369	1154	69	further	further	ADJ
inlawrev-3369	1154	70	consideration.^^	consideration.^^	NUM
inlawrev-3369	1154	71	*	*	AUX
inlawrev-3369	1154	72	clark	clark	NOUN
inlawrev-3369	1154	73	next	next	ADV
inlawrev-3369	1154	74	argued	argue	VERB
inlawrev-3369	1154	75	that	that	SCONJ
inlawrev-3369	1154	76	the	the	DET
inlawrev-3369	1154	77	obsolescence	obsolescence	NOUN
inlawrev-3369	1154	78	depreciation	depreciation	NOUN
inlawrev-3369	1154	79	adjustment	adjustment	NOUN
inlawrev-3369	1154	80	of	of	ADP
inlawrev-3369	1154	81	5	5	NUM
inlawrev-3369	1154	82	%	%	NOUN
inlawrev-3369	1154	83	was	be	AUX
inlawrev-3369	1154	84	inadequate	inadequate	ADJ
inlawrev-3369	1154	85	.	.	PUNCT
inlawrev-3369	1155	1	the	the	DET
inlawrev-3369	1155	2	term	term	NOUN
inlawrev-3369	1155	3	"	"	PUNCT
inlawrev-3369	1155	4	obsolescence	obsolescence	NOUN
inlawrev-3369	1155	5	"	"	PUNCT
inlawrev-3369	1155	6	is	be	AUX
inlawrev-3369	1155	7	defined	define	VERB
inlawrev-3369	1155	8	as	as	ADP
inlawrev-3369	1155	9	functional	functional	ADJ
inlawrev-3369	1155	10	(	(	PUNCT
inlawrev-3369	1155	11	caused	cause	VERB
inlawrev-3369	1155	12	by	by	ADP
inlawrev-3369	1155	13	internal	internal	ADJ
inlawrev-3369	1155	14	factors	factor	NOUN
inlawrev-3369	1155	15	)	)	PUNCT
inlawrev-3369	1155	16	loss	loss	NOUN
inlawrev-3369	1155	17	of	of	ADP
inlawrev-3369	1155	18	value	value	NOUN
inlawrev-3369	1155	19	or	or	CCONJ
inlawrev-3369	1155	20	economic	economic	ADJ
inlawrev-3369	1155	21	(	(	PUNCT
inlawrev-3369	1155	22	caused	cause	VERB
inlawrev-3369	1155	23	by	by	ADP
inlawrev-3369	1155	24	external	external	ADJ
inlawrev-3369	1155	25	factors	factor	NOUN
inlawrev-3369	1155	26	)	)	PUNCT
inlawrev-3369	1155	27	loss	loss	NOUN
inlawrev-3369	1155	28	of	of	ADP
inlawrev-3369	1155	29	value	value	NOUN
inlawrev-3369	1155	30	.	.	PUNCT
inlawrev-3369	1156	1	clark	clark	NOUN
inlawrev-3369	1156	2	proffered	proffer	VERB
inlawrev-3369	1156	3	maintenance	maintenance	NOUN
inlawrev-3369	1156	4	records	record	NOUN
inlawrev-3369	1156	5	indicating	indicate	VERB
inlawrev-3369	1156	6	excessive	excessive	ADJ
inlawrev-3369	1156	7	costs	cost	NOUN
inlawrev-3369	1156	8	due	due	ADP
inlawrev-3369	1156	9	to	to	ADP
inlawrev-3369	1156	10	the	the	DET
inlawrev-3369	1156	11	fact	fact	NOUN
inlawrev-3369	1156	12	that	that	SCONJ
inlawrev-3369	1156	13	clark	clark	PROPN
inlawrev-3369	1156	14	catered	cater	VERB
inlawrev-3369	1156	15	to	to	ADP
inlawrev-3369	1156	16	students	student	NOUN
inlawrev-3369	1156	17	.	.	PUNCT
inlawrev-3369	1157	1	clark	clark	PROPN
inlawrev-3369	1157	2	also	also	ADV
inlawrev-3369	1157	3	pointed	point	VERB
inlawrev-3369	1157	4	out	out	ADP
inlawrev-3369	1157	5	a	a	DET
inlawrev-3369	1157	6	lack	lack	NOUN
inlawrev-3369	1157	7	of	of	ADP
inlawrev-3369	1157	8	parking	parking	NOUN
inlawrev-3369	1157	9	spaces	space	NOUN
inlawrev-3369	1157	10	,	,	PUNCT
inlawrev-3369	1157	11	lack	lack	NOUN
inlawrev-3369	1157	12	of	of	ADP
inlawrev-3369	1157	13	an	an	DET
inlawrev-3369	1157	14	elevator	elevator	NOUN
inlawrev-3369	1157	15	,	,	PUNCT
inlawrev-3369	1157	16	and	and	CCONJ
inlawrev-3369	1157	17	building	build	VERB
inlawrev-3369	1157	18	code	code	NOUN
inlawrev-3369	1157	19	violations.^^^	violations.^^^	PROPN
inlawrev-3369	1157	20	in	in	ADP
inlawrev-3369	1157	21	rendering	render	VERB
inlawrev-3369	1157	22	a	a	DET
inlawrev-3369	1157	23	decision	decision	NOUN
inlawrev-3369	1157	24	on	on	ADP
inlawrev-3369	1157	25	obsolescence	obsolescence	NOUN
inlawrev-3369	1157	26	,	,	PUNCT
inlawrev-3369	1157	27	an	an	DET
inlawrev-3369	1157	28	assessor	assessor	NOUN
inlawrev-3369	1157	29	must	must	AUX
inlawrev-3369	1157	30	identify	identify	VERB
inlawrev-3369	1157	31	the	the	DET
inlawrev-3369	1157	32	causes	cause	NOUN
inlawrev-3369	1157	33	of	of	ADP
inlawrev-3369	1157	34	the	the	DET
inlawrev-3369	1157	35	obsolescence	obsolescence	NOUN
inlawrev-3369	1157	36	,	,	PUNCT
inlawrev-3369	1157	37	and	and	CCONJ
inlawrev-3369	1157	38	in	in	ADP
inlawrev-3369	1157	39	addition	addition	NOUN
inlawrev-3369	1157	40	,	,	PUNCT
inlawrev-3369	1157	41	quantify	quantify	VERB
inlawrev-3369	1157	42	the	the	DET
inlawrev-3369	1157	43	amount	amount	NOUN
inlawrev-3369	1157	44	of	of	ADP
inlawrev-3369	1157	45	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3369	1157	46	the	the	DET
inlawrev-3369	1157	47	court	court	NOUN
inlawrev-3369	1157	48	determined	determine	VERB
inlawrev-3369	1157	49	that	that	SCONJ
inlawrev-3369	1157	50	because	because	SCONJ
inlawrev-3369	1157	51	clark	clark	PROPN
inlawrev-3369	1157	52	established	establish	VERB
inlawrev-3369	1157	53	a	a	DET
inlawrev-3369	1157	54	prima	prima	NOUN
inlawrev-3369	1157	55	facie	facie	NOUN
inlawrev-3369	1157	56	case	case	NOUN
inlawrev-3369	1157	57	that	that	SCONJ
inlawrev-3369	1157	58	other	other	ADJ
inlawrev-3369	1157	59	factors	factor	NOUN
inlawrev-3369	1157	60	,	,	PUNCT
inlawrev-3369	1157	61	not	not	PART
inlawrev-3369	1157	62	considered	consider	VERB
inlawrev-3369	1157	63	by	by	ADP
inlawrev-3369	1157	64	the	the	DET
inlawrev-3369	1157	65	isbtc	isbtc	NOUN
inlawrev-3369	1157	66	,	,	PUNCT
inlawrev-3369	1157	67	contributed	contribute	VERB
inlawrev-3369	1157	68	to	to	ADP
inlawrev-3369	1157	69	obsolescence	obsolescence	NOUN
inlawrev-3369	1157	70	,	,	PUNCT
inlawrev-3369	1157	71	the	the	DET
inlawrev-3369	1157	72	burden	burden	NOUN
inlawrev-3369	1157	73	of	of	ADP
inlawrev-3369	1157	74	proof	proof	NOUN
inlawrev-3369	1157	75	shifted	shift	VERB
inlawrev-3369	1157	76	to	to	ADP
inlawrev-3369	1157	77	the	the	DET
inlawrev-3369	1157	78	isbtc	isbtc	NOUN
inlawrev-3369	1157	79	.	.	PUNCT
inlawrev-3369	1158	1	however	however	ADV
inlawrev-3369	1158	2	,	,	PUNCT
inlawrev-3369	1158	3	the	the	DET
inlawrev-3369	1158	4	court	court	NOUN
inlawrev-3369	1158	5	also	also	ADV
inlawrev-3369	1158	6	determined	determine	VERB
inlawrev-3369	1158	7	that	that	SCONJ
inlawrev-3369	1158	8	the	the	DET
inlawrev-3369	1158	9	isbtc	isbtc	NOUN
inlawrev-3369	1158	10	rebutted	rebut	VERB
inlawrev-3369	1158	11	the	the	DET
inlawrev-3369	1158	12	prima	prima	PROPN
inlawrev-3369	1158	13	facie	facie	NOUN
inlawrev-3369	1158	14	case	case	NOUN
inlawrev-3369	1158	15	by	by	ADP
inlawrev-3369	1158	16	recognizing	recognize	VERB
inlawrev-3369	1158	17	that	that	SCONJ
inlawrev-3369	1158	18	the	the	DET
inlawrev-3369	1158	19	property	property	NOUN
inlawrev-3369	1158	20	experienced	experience	VERB
inlawrev-3369	1158	21	a	a	DET
inlawrev-3369	1158	22	high	high	ADJ
inlawrev-3369	1158	23	occupancy	occupancy	NOUN
inlawrev-3369	1158	24	rate.^^"^	rate.^^"^	NOUN
inlawrev-3369	1158	25	by	by	ADP
inlawrev-3369	1158	26	rebutting	rebut	VERB
inlawrev-3369	1158	27	the	the	DET
inlawrev-3369	1158	28	evidence	evidence	NOUN
inlawrev-3369	1158	29	,	,	PUNCT
inlawrev-3369	1158	30	the	the	DET
inlawrev-3369	1158	31	burden	burden	NOUN
inlawrev-3369	1158	32	shifted	shift	VERB
inlawrev-3369	1158	33	back	back	ADV
inlawrev-3369	1158	34	to	to	ADP
inlawrev-3369	1158	35	clark	clark	NOUN
inlawrev-3369	1158	36	to	to	PART
inlawrev-3369	1158	37	show	show	VERB
inlawrev-3369	1158	38	that	that	SCONJ
inlawrev-3369	1158	39	even	even	ADV
inlawrev-3369	1158	40	though	though	SCONJ
inlawrev-3369	1158	41	the	the	DET
inlawrev-3369	1158	42	occupancy	occupancy	NOUN
inlawrev-3369	1158	43	rate	rate	NOUN
inlawrev-3369	1158	44	was	be	AUX
inlawrev-3369	1158	45	high	high	ADJ
inlawrev-3369	1158	46	,	,	PUNCT
inlawrev-3369	1158	47	obsolescence	obsolescence	NOUN
inlawrev-3369	1158	48	was	be	AUX
inlawrev-3369	1158	49	still	still	ADV
inlawrev-3369	1158	50	justified.^^^	justified.^^^	ADJ
inlawrev-3369	1158	51	for	for	ADP
inlawrev-3369	1158	52	example	example	NOUN
inlawrev-3369	1158	53	,	,	PUNCT
inlawrev-3369	1158	54	clark	clark	PROPN
inlawrev-3369	1158	55	might	might	AUX
inlawrev-3369	1158	56	have	have	AUX
inlawrev-3369	1158	57	demonstrated	demonstrate	VERB
inlawrev-3369	1158	58	that	that	SCONJ
inlawrev-3369	1158	59	clark	clark	PROPN
inlawrev-3369	1158	60	had	have	VERB
inlawrev-3369	1158	61	to	to	PART
inlawrev-3369	1158	62	reduce	reduce	VERB
inlawrev-3369	1158	63	rent	rent	NOUN
inlawrev-3369	1158	64	in	in	ADP
inlawrev-3369	1158	65	order	order	NOUN
inlawrev-3369	1158	66	to	to	PART
inlawrev-3369	1158	67	maintain	maintain	VERB
inlawrev-3369	1158	68	the	the	DET
inlawrev-3369	1158	69	high	high	ADJ
inlawrev-3369	1158	70	occupancy	occupancy	NOUN
inlawrev-3369	1158	71	rate	rate	NOUN
inlawrev-3369	1158	72	.	.	PUNCT
inlawrev-3369	1159	1	because	because	SCONJ
inlawrev-3369	1159	2	clark	clark	PROPN
inlawrev-3369	1159	3	failed	fail	VERB
inlawrev-3369	1159	4	to	to	PART
inlawrev-3369	1159	5	do	do	VERB
inlawrev-3369	1159	6	this	this	PRON
inlawrev-3369	1159	7	,	,	PUNCT
inlawrev-3369	1159	8	the	the	DET
inlawrev-3369	1159	9	challenge	challenge	NOUN
inlawrev-3369	1159	10	on	on	ADP
inlawrev-3369	1159	11	this	this	DET
inlawrev-3369	1159	12	basis	basis	NOUN
inlawrev-3369	1159	13	failed.^^^	failed.^^^	NOUN
inlawrev-3369	1159	14	clark	clark	NOUN
inlawrev-3369	1159	15	also	also	ADV
inlawrev-3369	1159	16	argued	argue	VERB
inlawrev-3369	1159	17	that	that	SCONJ
inlawrev-3369	1159	18	the	the	DET
inlawrev-3369	1159	19	determination	determination	NOUN
inlawrev-3369	1159	20	of	of	ADP
inlawrev-3369	1159	21	a	a	DET
inlawrev-3369	1159	22	5	5	NUM
inlawrev-3369	1159	23	%	%	NOUN
inlawrev-3369	1159	24	obsolescence	obsolescence	NOUN
inlawrev-3369	1159	25	adjustment	adjustment	NOUN
inlawrev-3369	1159	26	,	,	PUNCT
inlawrev-3369	1159	27	as	as	SCONJ
inlawrev-3369	1159	28	opposed	oppose	VERB
inlawrev-3369	1159	29	to	to	ADP
inlawrev-3369	1159	30	some	some	DET
inlawrev-3369	1159	31	other	other	ADJ
inlawrev-3369	1159	32	quantity	quantity	NOUN
inlawrev-3369	1159	33	,	,	PUNCT
inlawrev-3369	1159	34	by	by	ADP
inlawrev-3369	1159	35	the	the	DET
inlawrev-3369	1159	36	isbtc	isbtc	NOUN
inlawrev-3369	1159	37	was	be	AUX
inlawrev-3369	1159	38	unsupported	unsupported	ADJ
inlawrev-3369	1159	39	by	by	ADP
inlawrev-3369	1159	40	substantial	substantial	ADJ
inlawrev-3369	1159	41	evidence	evidence	NOUN
inlawrev-3369	1159	42	.	.	PUNCT
inlawrev-3369	1160	1	when	when	SCONJ
inlawrev-3369	1160	2	the	the	DET
inlawrev-3369	1160	3	hearing	hearing	NOUN
inlawrev-3369	1160	4	officer	officer	NOUN
inlawrev-3369	1160	5	was	be	AUX
inlawrev-3369	1160	6	asked	ask	VERB
inlawrev-3369	1160	7	why	why	SCONJ
inlawrev-3369	1160	8	she	she	PRON
inlawrev-3369	1160	9	used	use	VERB
inlawrev-3369	1160	10	5	5	NUM
inlawrev-3369	1160	11	%	%	NOUN
inlawrev-3369	1160	12	,	,	PUNCT
inlawrev-3369	1160	13	as	as	SCONJ
inlawrev-3369	1160	14	opposed	oppose	VERB
inlawrev-3369	1160	15	to	to	ADP
inlawrev-3369	1160	16	10	10	NUM
inlawrev-3369	1160	17	%	%	NOUN
inlawrev-3369	1160	18	,	,	PUNCT
inlawrev-3369	1160	19	the	the	DET
inlawrev-3369	1160	20	hearing	hearing	NOUN
inlawrev-3369	1160	21	officer	officer	NOUN
inlawrev-3369	1160	22	merely	merely	ADV
inlawrev-3369	1160	23	stated	state	VERB
inlawrev-3369	1160	24	that	that	SCONJ
inlawrev-3369	1160	25	it	it	PRON
inlawrev-3369	1160	26	was	be	AUX
inlawrev-3369	1160	27	in	in	ADP
inlawrev-3369	1160	28	her	her	PRON
inlawrev-3369	1160	29	discretion	discretion	NOUN
inlawrev-3369	1160	30	to	to	PART
inlawrev-3369	1160	31	select	select	VERB
inlawrev-3369	1160	32	an	an	DET
inlawrev-3369	1160	33	amount	amount	NOUN
inlawrev-3369	1160	34	of	of	ADP
inlawrev-3369	1160	35	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3369	1160	36	the	the	DET
inlawrev-3369	1160	37	court	court	NOUN
inlawrev-3369	1160	38	agreed	agree	VERB
inlawrev-3369	1160	39	with	with	ADP
inlawrev-3369	1160	40	clark	clark	NOUN
inlawrev-3369	1160	41	and	and	CCONJ
inlawrev-3369	1160	42	determined	determine	VERB
inlawrev-3369	1160	43	that	that	SCONJ
inlawrev-3369	1160	44	the	the	DET
inlawrev-3369	1160	45	amount	amount	NOUN
inlawrev-3369	1160	46	of	of	ADP
inlawrev-3369	1160	47	obsolescence	obsolescence	NOUN
inlawrev-3369	1160	48	was	be	AUX
inlawrev-3369	1160	49	not	not	PART
inlawrev-3369	1160	50	supported	support	VERB
inlawrev-3369	1160	51	by	by	ADP
inlawrev-3369	1160	52	substantial	substantial	ADJ
inlawrev-3369	1160	53	evidence.^^^	evidence.^^^	PROPN
inlawrev-3369	1160	54	in	in	ADP
inlawrev-3369	1160	55	its	its	PRON
inlawrev-3369	1160	56	final	final	ADJ
inlawrev-3369	1160	57	determination	determination	NOUN
inlawrev-3369	1160	58	,	,	PUNCT
inlawrev-3369	1160	59	the	the	DET
inlawrev-3369	1160	60	isbtc	isbtc	NOUN
inlawrev-3369	1160	61	referenced	reference	VERB
inlawrev-3369	1160	62	no	no	DET
inlawrev-3369	1160	63	substantive	substantive	ADJ
inlawrev-3369	1160	64	or	or	CCONJ
inlawrev-3369	1160	65	factual	factual	ADJ
inlawrev-3369	1160	66	evidence	evidence	NOUN
inlawrev-3369	1160	67	indicating	indicate	VERB
inlawrev-3369	1160	68	that	that	SCONJ
inlawrev-3369	1160	69	5	5	NUM
inlawrev-3369	1160	70	%	%	NOUN
inlawrev-3369	1160	71	was	be	AUX
inlawrev-3369	1160	72	chosen	choose	VERB
inlawrev-3369	1160	73	based	base	VERB
inlawrev-3369	1160	74	on	on	ADP
inlawrev-3369	1160	75	anything	anything	PRON
inlawrev-3369	1160	76	other	other	ADJ
inlawrev-3369	1160	77	than	than	ADP
inlawrev-3369	1160	78	the	the	DET
inlawrev-3369	1160	79	subjective	subjective	ADJ
inlawrev-3369	1160	80	judgment	judgment	NOUN
inlawrev-3369	1160	81	of	of	ADP
inlawrev-3369	1160	82	the	the	DET
inlawrev-3369	1160	83	hearing	hearing	NOUN
inlawrev-3369	1160	84	officer	officer	NOUN
inlawrev-3369	1160	85	.	.	PUNCT
inlawrev-3369	1161	1	therefore	therefore	ADV
inlawrev-3369	1161	2	,	,	PUNCT
inlawrev-3369	1161	3	the	the	DET
inlawrev-3369	1161	4	court	court	NOUN
inlawrev-3369	1161	5	remanded	remand	VERB
inlawrev-3369	1161	6	this	this	DET
inlawrev-3369	1161	7	issue	issue	NOUN
inlawrev-3369	1161	8	to	to	ADP
inlawrev-3369	1161	9	the	the	DET
inlawrev-3369	1161	10	isbtc	isbtc	NOUN
inlawrev-3369	1161	11	for	for	ADP
inlawrev-3369	1161	12	further	further	ADJ
inlawrev-3369	1161	13	consideration	consideration	NOUN
inlawrev-3369	1161	14	.	.	PUNCT
inlawrev-3369	1162	1	350	350	NUM
inlawrev-3369	1162	2	.	.	PUNCT
inlawrev-3369	1163	1	i	i	PRON
inlawrev-3369	1163	2	d.	d.	PROPN
inlawrev-3369	1163	3	at	at	ADP
inlawrev-3369	1163	4	1237	1237	NUM
inlawrev-3369	1163	5	-	-	SYM
inlawrev-3369	1163	6	38	38	NUM
inlawrev-3369	1163	7	(	(	PUNCT
inlawrev-3369	1163	8	citing	cite	VERB
inlawrev-3369	1163	9	talesnick	talesnick	NOUN
inlawrev-3369	1163	10	v.	v.	ADP
inlawrev-3369	1163	11	state	state	PROPN
inlawrev-3369	1163	12	bd	bd	PROPN
inlawrev-3369	1163	13	.	.	PROPN
inlawrev-3369	1163	14	of	of	ADP
inlawrev-3369	1163	15	tax	tax	NOUN
inlawrev-3369	1163	16	comm'rs	comm'rs	NOUN
inlawrev-3369	1163	17	,	,	PUNCT
inlawrev-3369	1163	18	693	693	NUM
inlawrev-3369	1163	19	n.e.2ci	n.e.2ci	ADV
inlawrev-3369	1163	20	657	657	NUM
inlawrev-3369	1163	21	,	,	PUNCT
inlawrev-3369	1163	22	661	661	NUM
inlawrev-3369	1163	23	-	-	SYM
inlawrev-3369	1163	24	62	62	NUM
inlawrev-3369	1163	25	(	(	PUNCT
inlawrev-3369	1163	26	ind	ind	NOUN
inlawrev-3369	1163	27	.	.	PUNCT
inlawrev-3369	1164	1	tax	tax	NOUN
inlawrev-3369	1164	2	ct	ct	NUM
inlawrev-3369	1164	3	1998	1998	NUM
inlawrev-3369	1164	4	)	)	PUNCT
inlawrev-3369	1165	1	;	;	PUNCT
inlawrev-3369	1165	2	thomtown	thomtown	VERB
inlawrev-3369	1165	3	tel	tel	PROPN
inlawrev-3369	1165	4	.	.	PROPN
inlawrev-3369	1165	5	co.	co.	PROPN
inlawrev-3369	1166	1	v.	v.	ADP
inlawrev-3369	1166	2	state	state	PROPN
inlawrev-3369	1166	3	bd	bd	PROPN
inlawrev-3369	1166	4	.	.	PROPN
inlawrev-3369	1166	5	of	of	ADP
inlawrev-3369	1166	6	tax	tax	NOUN
inlawrev-3369	1166	7	comm'rs	comm'rs	NOUN
inlawrev-3369	1166	8	,	,	PUNCT
inlawrev-3369	1166	9	629	629	NUM
inlawrev-3369	1166	10	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1166	11	962	962	NUM
inlawrev-3369	1166	12	,	,	PUNCT
inlawrev-3369	1166	13	965	965	NUM
inlawrev-3369	1166	14	(	(	PUNCT
inlawrev-3369	1166	15	ind	ind	NOUN
inlawrev-3369	1166	16	.	.	PUNCT
inlawrev-3369	1166	17	tax	tax	PROPN
inlawrev-3369	1166	18	ct	ct	PROPN
inlawrev-3369	1166	19	.	.	PROPN
inlawrev-3369	1166	20	1994	1994	NUM
inlawrev-3369	1166	21	)	)	PUNCT
inlawrev-3369	1166	22	)	)	PUNCT
inlawrev-3369	1166	23	.	.	PUNCT
inlawrev-3369	1167	1	351	351	NUM
inlawrev-3369	1167	2	.	.	PUNCT
inlawrev-3369	1167	3	mat	mat	NOUN
inlawrev-3369	1167	4	1238	1238	NUM
inlawrev-3369	1167	5	.	.	PUNCT
inlawrev-3369	1168	1	352	352	NUM
inlawrev-3369	1168	2	.	.	PUNCT
inlawrev-3369	1169	1	see	see	VERB
inlawrev-3369	1169	2	i	i	PRON
inlawrev-3369	1169	3	d.	d.	PROPN
inlawrev-3369	1169	4	353	353	NUM
inlawrev-3369	1169	5	.	.	PUNCT
inlawrev-3369	1170	1	see	see	VERB
inlawrev-3369	1170	2	i	i	PRON
inlawrev-3369	1170	3	d.	d.	PROPN
inlawrev-3369	1170	4	(	(	PUNCT
inlawrev-3369	1170	5	citing	cite	VERB
inlawrev-3369	1170	6	ind	ind	NOUN
inlawrev-3369	1170	7	.	.	PUNCT
inlawrev-3369	1171	1	admin	admin	PROPN
inlawrev-3369	1171	2	.	.	PUNCT
inlawrev-3369	1171	3	code	code	PROPN
inlawrev-3369	1171	4	tit	tit	PROPN
inlawrev-3369	1171	5	.	.	PUNCT
inlawrev-3369	1172	1	50	50	NUM
inlawrev-3369	1172	2	,	,	PUNCT
inlawrev-3369	1172	3	r.	r.	PROPN
inlawrev-3369	1172	4	2	2	NUM
inlawrev-3369	1172	5	.	.	NOUN
inlawrev-3369	1172	6	1	1	NUM
inlawrev-3369	1172	7	-	-	SYM
inlawrev-3369	1172	8	5	5	NUM
inlawrev-3369	1172	9	-	-	SYM
inlawrev-3369	1172	10	1	1	NUM
inlawrev-3369	1172	11	(	(	PUNCT
inlawrev-3369	1172	12	1996	1996	NUM
inlawrev-3369	1172	13	)	)	PUNCT
inlawrev-3369	1172	14	)	)	PUNCT
inlawrev-3369	1172	15	.	.	PUNCT
inlawrev-3369	1173	1	354	354	NUM
inlawrev-3369	1173	2	.	.	PUNCT
inlawrev-3369	1174	1	i	i	PRON
inlawrev-3369	1174	2	d	d	PROPN
inlawrev-3369	1174	3	at	at	ADP
inlawrev-3369	1174	4	1239	1239	NUM
inlawrev-3369	1174	5	.	.	PUNCT
inlawrev-3369	1175	1	355	355	NUM
inlawrev-3369	1175	2	.	.	PUNCT
inlawrev-3369	1176	1	see	see	VERB
inlawrev-3369	1176	2	i	i	PRON
inlawrev-3369	1176	3	d.	d.	PROPN
inlawrev-3369	1176	4	356	356	NUM
inlawrev-3369	1176	5	.	.	PUNCT
inlawrev-3369	1177	1	see	see	VERB
inlawrev-3369	1177	2	i	i	PRON
inlawrev-3369	1177	3	d.	d.	PROPN
inlawrev-3369	1177	4	357	357	NUM
inlawrev-3369	1177	5	.	.	PUNCT
inlawrev-3369	1178	1	seeiddxmao	seeiddxmao	ADJ
inlawrev-3369	1178	2	.	.	PUNCT
inlawrev-3369	1178	3	.	.	PUNCT
inlawrev-3369	1179	1	358	358	NUM
inlawrev-3369	1179	2	.	.	PUNCT
inlawrev-3369	1180	1	i	i	PRON
inlawrev-3369	1180	2	d	d	PROPN
inlawrev-3369	1180	3	•	•	NUM
inlawrev-3369	1180	4	1999	1999	NUM
inlawrev-3369	1180	5	]	]	PUNCT
inlawrev-3369	1180	6	taxation	taxation	NOUN
inlawrev-3369	1180	7	1037	1037	NUM
inlawrev-3369	1180	8	the	the	DET
inlawrev-3369	1180	9	court	court	NOUN
inlawrev-3369	1180	10	voiced	voice	VERB
inlawrev-3369	1180	11	its	its	PRON
inlawrev-3369	1180	12	disgust	disgust	NOUN
inlawrev-3369	1180	13	with	with	ADP
inlawrev-3369	1180	14	the	the	DET
inlawrev-3369	1180	15	current	current	ADJ
inlawrev-3369	1180	16	process	process	NOUN
inlawrev-3369	1180	17	when	when	SCONJ
inlawrev-3369	1180	18	evaluating	evaluate	VERB
inlawrev-3369	1180	19	obsolescence	obsolescence	NOUN
inlawrev-3369	1180	20	depreciation	depreciation	NOUN
inlawrev-3369	1180	21	adjustments.^^^	adjustments.^^^	PROPN
inlawrev-3369	1180	22	taxpayers	taxpayer	NOUN
inlawrev-3369	1180	23	were	be	AUX
inlawrev-3369	1180	24	given	give	VERB
inlawrev-3369	1180	25	two	two	NUM
inlawrev-3369	1180	26	avenues	avenue	NOUN
inlawrev-3369	1180	27	for	for	ADP
inlawrev-3369	1180	28	attacking	attack	VERB
inlawrev-3369	1180	29	an	an	DET
inlawrev-3369	1180	30	obsolescence	obsolescence	NOUN
inlawrev-3369	1180	31	determination	determination	NOUN
inlawrev-3369	1180	32	.	.	PUNCT
inlawrev-3369	1181	1	a	a	DET
inlawrev-3369	1181	2	taxpayer	taxpayer	NOUN
inlawrev-3369	1181	3	could	could	AUX
inlawrev-3369	1181	4	present	present	VERB
inlawrev-3369	1181	5	evidence	evidence	NOUN
inlawrev-3369	1181	6	of	of	ADP
inlawrev-3369	1181	7	other	other	ADJ
inlawrev-3369	1181	8	causes	cause	NOUN
inlawrev-3369	1181	9	of	of	ADP
inlawrev-3369	1181	10	obsolescence	obsolescence	NOUN
inlawrev-3369	1181	11	not	not	PART
inlawrev-3369	1181	12	considered	consider	VERB
inlawrev-3369	1181	13	by	by	ADP
inlawrev-3369	1181	14	the	the	DET
inlawrev-3369	1181	15	isbtc	isbtc	NOUN
inlawrev-3369	1181	16	or	or	CCONJ
inlawrev-3369	1181	17	demonstrate	demonstrate	VERB
inlawrev-3369	1181	18	that	that	SCONJ
inlawrev-3369	1181	19	the	the	DET
inlawrev-3369	1181	20	isbtc	isbtc	NOUN
inlawrev-3369	1181	21	's	's	PART
inlawrev-3369	1181	22	decision	decision	NOUN
inlawrev-3369	1181	23	was	be	AUX
inlawrev-3369	1181	24	not	not	PART
inlawrev-3369	1181	25	supported	support	VERB
inlawrev-3369	1181	26	with	with	ADP
inlawrev-3369	1181	27	substantial	substantial	ADJ
inlawrev-3369	1181	28	evidence	evidence	NOUN
inlawrev-3369	1181	29	.	.	PUNCT
inlawrev-3369	1182	1	in	in	ADP
inlawrev-3369	1182	2	the	the	DET
inlawrev-3369	1182	3	court	court	NOUN
inlawrev-3369	1182	4	's	's	PART
inlawrev-3369	1182	5	view	view	NOUN
inlawrev-3369	1182	6	,	,	PUNCT
inlawrev-3369	1182	7	the	the	DET
inlawrev-3369	1182	8	taxpayer	taxpayer	NOUN
inlawrev-3369	1182	9	was	be	AUX
inlawrev-3369	1182	10	allowed	allow	VERB
inlawrev-3369	1182	11	to	to	PART
inlawrev-3369	1182	12	present	present	VERB
inlawrev-3369	1182	13	a	a	DET
inlawrev-3369	1182	14	"	"	PUNCT
inlawrev-3369	1182	15	half	half	ADV
inlawrev-3369	1182	16	-	-	PUNCT
inlawrev-3369	1182	17	hearted	hearted	ADJ
inlawrev-3369	1182	18	"	"	PUNCT
inlawrev-3369	1182	19	case	case	NOUN
inlawrev-3369	1182	20	of	of	ADP
inlawrev-3369	1182	21	obsolescence	obsolescence	NOUN
inlawrev-3369	1182	22	and	and	CCONJ
inlawrev-3369	1182	23	still	still	ADV
inlawrev-3369	1182	24	secure	secure	VERB
inlawrev-3369	1182	25	reversal	reversal	NOUN
inlawrev-3369	1182	26	of	of	ADP
inlawrev-3369	1182	27	a	a	DET
inlawrev-3369	1182	28	final	final	ADJ
inlawrev-3369	1182	29	determination.^^	determination.^^	NOUN
inlawrev-3369	1182	30	to	to	PART
inlawrev-3369	1182	31	ameliorate	ameliorate	VERB
inlawrev-3369	1182	32	this	this	DET
inlawrev-3369	1182	33	perceived	perceive	VERB
inlawrev-3369	1182	34	problem	problem	NOUN
inlawrev-3369	1182	35	,	,	PUNCT
inlawrev-3369	1182	36	the	the	DET
inlawrev-3369	1182	37	tax	tax	NOUN
inlawrev-3369	1182	38	court	court	NOUN
inlawrev-3369	1182	39	will	will	AUX
inlawrev-3369	1182	40	not	not	PART
inlawrev-3369	1182	41	consider	consider	VERB
inlawrev-3369	1182	42	taxpayer	taxpayer	NOUN
inlawrev-3369	1182	43	complaints	complaint	NOUN
inlawrev-3369	1182	44	concerning	concern	VERB
inlawrev-3369	1182	45	obsolescence	obsolescence	NOUN
inlawrev-3369	1182	46	in	in	ADP
inlawrev-3369	1182	47	cases	case	NOUN
inlawrev-3369	1182	48	where	where	SCONJ
inlawrev-3369	1182	49	the	the	DET
inlawrev-3369	1182	50	[	[	X
inlawrev-3369	1182	51	isbtc	isbtc	X
inlawrev-3369	1182	52	]	]	PUNCT
inlawrev-3369	1182	53	holds	hold	VERB
inlawrev-3369	1182	54	a	a	DET
inlawrev-3369	1182	55	hearing	hearing	NOUN
inlawrev-3369	1182	56	concerning	concern	VERB
inlawrev-3369	1182	57	an	an	DET
inlawrev-3369	1182	58	assessment	assessment	NOUN
inlawrev-3369	1182	59	(	(	PUNCT
inlawrev-3369	1182	60	whether	whether	SCONJ
inlawrev-3369	1182	61	on	on	ADP
inlawrev-3369	1182	62	a	a	DET
inlawrev-3369	1182	63	form	form	NOUN
inlawrev-3369	1182	64	131	131	NUM
inlawrev-3369	1182	65	petition	petition	NOUN
inlawrev-3369	1182	66	or	or	CCONJ
inlawrev-3369	1182	67	otherwise	otherwise	ADV
inlawrev-3369	1182	68	)	)	PUNCT
inlawrev-3369	1182	69	after	after	ADP
inlawrev-3369	1182	70	the	the	DET
inlawrev-3369	1182	71	date	date	NOUN
inlawrev-3369	1182	72	of	of	ADP
inlawrev-3369	1182	73	this	this	DET
inlawrev-3369	1182	74	opinion	opinion	NOUN
inlawrev-3369	1183	1	[	[	X
inlawrev-3369	1183	2	april	april	PROPN
inlawrev-3369	1183	3	24	24	NUM
inlawrev-3369	1183	4	,	,	PUNCT
inlawrev-3369	1183	5	1998	1998	NUM
inlawrev-3369	1183	6	]	]	PUNCT
inlawrev-3369	1183	7	,	,	PUNCT
inlawrev-3369	1183	8	unless	unless	SCONJ
inlawrev-3369	1183	9	the	the	DET
inlawrev-3369	1183	10	taxpayer	taxpayer	NOUN
inlawrev-3369	1183	11	has	have	AUX
inlawrev-3369	1183	12	identified	identify	VERB
inlawrev-3369	1183	13	the	the	DET
inlawrev-3369	1183	14	causes	cause	NOUN
inlawrev-3369	1183	15	of	of	ADP
inlawrev-3369	1183	16	the	the	DET
inlawrev-3369	1183	17	alleged	allege	VERB
inlawrev-3369	1183	18	obsolescence	obsolescence	NOUN
inlawrev-3369	1183	19	and	and	CCONJ
inlawrev-3369	1183	20	presented	present	VERB
inlawrev-3369	1183	21	probative	probative	ADJ
inlawrev-3369	1183	22	evidence	evidence	NOUN
inlawrev-3369	1183	23	that	that	PRON
inlawrev-3369	1183	24	would	would	AUX
inlawrev-3369	1183	25	support	support	VERB
inlawrev-3369	1183	26	a	a	DET
inlawrev-3369	1183	27	quantification	quantification	NOUN
inlawrev-3369	1183	28	of	of	ADP
inlawrev-3369	1183	29	obsolescence	obsolescence	NOUN
inlawrev-3369	1183	30	at	at	ADP
inlawrev-3369	1183	31	the	the	DET
inlawrev-3369	1183	32	administrative	administrative	ADJ
inlawrev-3369	1183	33	level.^^	level.^^	NOUN
inlawrev-3369	1183	34	'	'	PUNCT
inlawrev-3369	1183	35	the	the	DET
inlawrev-3369	1183	36	court	court	NOUN
inlawrev-3369	1183	37	discussed	discuss	VERB
inlawrev-3369	1183	38	the	the	DET
inlawrev-3369	1183	39	way	way	NOUN
inlawrev-3369	1183	40	in	in	ADP
inlawrev-3369	1183	41	which	which	PRON
inlawrev-3369	1183	42	a	a	DET
inlawrev-3369	1183	43	taxpayer	taxpayer	NOUN
inlawrev-3369	1183	44	could	could	AUX
inlawrev-3369	1183	45	satisfy	satisfy	VERB
inlawrev-3369	1183	46	this	this	DET
inlawrev-3369	1183	47	burden.^^^	burden.^^^	PROPN
inlawrev-3369	1183	48	this	this	PRON
inlawrev-3369	1183	49	was	be	AUX
inlawrev-3369	1183	50	a	a	DET
inlawrev-3369	1183	51	bold	bold	ADJ
inlawrev-3369	1183	52	step	step	NOUN
inlawrev-3369	1183	53	by	by	ADP
inlawrev-3369	1183	54	the	the	DET
inlawrev-3369	1183	55	court	court	NOUN
inlawrev-3369	1183	56	in	in	ADP
inlawrev-3369	1183	57	an	an	DET
inlawrev-3369	1183	58	attempt	attempt	NOUN
inlawrev-3369	1183	59	to	to	PART
inlawrev-3369	1183	60	make	make	VERB
inlawrev-3369	1183	61	judicial	judicial	ADJ
inlawrev-3369	1183	62	review	review	NOUN
inlawrev-3369	1183	63	more	more	ADV
inlawrev-3369	1183	64	efficient	efficient	ADJ
inlawrev-3369	1183	65	.	.	PUNCT
inlawrev-3369	1184	1	h.	h.	PROPN
inlawrev-3369	1185	1	the	the	DET
inlawrev-3369	1185	2	salisbury	salisbury	PROPN
inlawrev-3369	1185	3	property.—the	property.—the	PROPN
inlawrev-3369	1185	4	salisbury	salisbury	PROPN
inlawrev-3369	1185	5	property	property	NOUN
inlawrev-3369	1185	6	was	be	AUX
inlawrev-3369	1185	7	given	give	VERB
inlawrev-3369	1185	8	a	a	DET
inlawrev-3369	1185	9	"	"	PUNCT
inlawrev-3369	1185	10	c	c	NOUN
inlawrev-3369	1185	11	"	"	PUNCT
inlawrev-3369	1185	12	grade	grade	NOUN
inlawrev-3369	1185	13	factor	factor	NOUN
inlawrev-3369	1185	14	.	.	PUNCT
inlawrev-3369	1186	1	clark	clark	PROPN
inlawrev-3369	1186	2	argued	argue	VERB
inlawrev-3369	1186	3	that	that	SCONJ
inlawrev-3369	1186	4	a	a	DET
inlawrev-3369	1186	5	"	"	PUNCT
inlawrev-3369	1186	6	c	c	NOUN
inlawrev-3369	1186	7	"	"	PUNCT
inlawrev-3369	1186	8	grade	grade	NOUN
inlawrev-3369	1186	9	was	be	AUX
inlawrev-3369	1186	10	inappropriate	inappropriate	ADJ
inlawrev-3369	1186	11	because	because	SCONJ
inlawrev-3369	1186	12	there	there	PRON
inlawrev-3369	1186	13	were	be	VERB
inlawrev-3369	1186	14	no	no	DET
inlawrev-3369	1186	15	concrete	concrete	ADJ
inlawrev-3369	1186	16	back	back	ADJ
inlawrev-3369	1186	17	-	-	PUNCT
inlawrev-3369	1186	18	up	up	ADP
inlawrev-3369	1186	19	walls	wall	NOUN
inlawrev-3369	1186	20	,	,	PUNCT
inlawrev-3369	1186	21	as	as	SCONJ
inlawrev-3369	1186	22	presumed	presume	VERB
inlawrev-3369	1186	23	by	by	ADP
inlawrev-3369	1186	24	the	the	DET
inlawrev-3369	1186	25	pricing	pricing	NOUN
inlawrev-3369	1186	26	schedule	schedule	NOUN
inlawrev-3369	1186	27	,	,	PUNCT
inlawrev-3369	1186	28	on	on	ADP
inlawrev-3369	1186	29	any	any	DET
inlawrev-3369	1186	30	floors	floor	NOUN
inlawrev-3369	1186	31	other	other	ADJ
inlawrev-3369	1186	32	than	than	ADP
inlawrev-3369	1186	33	in	in	ADP
inlawrev-3369	1186	34	the	the	DET
inlawrev-3369	1186	35	basement	basement	NOUN
inlawrev-3369	1186	36	.	.	PUNCT
inlawrev-3369	1187	1	this	this	PRON
inlawrev-3369	1187	2	was	be	AUX
inlawrev-3369	1187	3	a	a	DET
inlawrev-3369	1187	4	sufficient	sufficient	ADJ
inlawrev-3369	1187	5	showing	showing	NOUN
inlawrev-3369	1187	6	to	to	PART
inlawrev-3369	1187	7	establish	establish	VERB
inlawrev-3369	1187	8	a	a	DET
inlawrev-3369	1187	9	prima	prima	NOUN
inlawrev-3369	1187	10	facie	facie	NOUN
inlawrev-3369	1187	11	case	case	NOUN
inlawrev-3369	1187	12	,	,	PUNCT
inlawrev-3369	1187	13	which	which	PRON
inlawrev-3369	1187	14	shifted	shift	VERB
inlawrev-3369	1187	15	the	the	DET
inlawrev-3369	1187	16	burden	burden	NOUN
inlawrev-3369	1187	17	to	to	ADP
inlawrev-3369	1187	18	the	the	DET
inlawrev-3369	1187	19	isbtc	isbtc	NOUN
inlawrev-3369	1187	20	.	.	PUNCT
inlawrev-3369	1188	1	finding	find	VERB
inlawrev-3369	1188	2	that	that	SCONJ
inlawrev-3369	1188	3	the	the	DET
inlawrev-3369	1188	4	isbtc	isbtc	NOUN
inlawrev-3369	1188	5	failed	fail	VERB
inlawrev-3369	1188	6	to	to	PART
inlawrev-3369	1188	7	overcome	overcome	VERB
inlawrev-3369	1188	8	this	this	DET
inlawrev-3369	1188	9	burden	burden	NOUN
inlawrev-3369	1188	10	,	,	PUNCT
inlawrev-3369	1188	11	the	the	DET
inlawrev-3369	1188	12	court	court	NOUN
inlawrev-3369	1188	13	reversed	reverse	VERB
inlawrev-3369	1188	14	the	the	DET
inlawrev-3369	1188	15	final	final	ADJ
inlawrev-3369	1188	16	determination	determination	NOUN
inlawrev-3369	1188	17	and	and	CCONJ
inlawrev-3369	1188	18	remanded	remand	VERB
inlawrev-3369	1188	19	the	the	DET
inlawrev-3369	1188	20	issue	issue	NOUN
inlawrev-3369	1188	21	to	to	ADP
inlawrev-3369	1188	22	the	the	DET
inlawrev-3369	1188	23	isbtc.^^^	isbtc.^^^	NOUN
inlawrev-3369	1188	24	the	the	DET
inlawrev-3369	1188	25	salisbury	salisbury	PROPN
inlawrev-3369	1188	26	property	property	NOUN
inlawrev-3369	1188	27	was	be	AUX
inlawrev-3369	1188	28	awarded	award	VERB
inlawrev-3369	1188	29	a	a	DET
inlawrev-3369	1188	30	5	5	NUM
inlawrev-3369	1188	31	%	%	NOUN
inlawrev-3369	1188	32	obsolescence	obsolescence	NOUN
inlawrev-3369	1188	33	adjustment	adjustment	NOUN
inlawrev-3369	1188	34	.	.	PUNCT
inlawrev-3369	1189	1	clark	clark	PROPN
inlawrev-3369	1189	2	proffered	proffer	VERB
inlawrev-3369	1189	3	similar	similar	ADJ
inlawrev-3369	1189	4	evidence	evidence	NOUN
inlawrev-3369	1189	5	of	of	ADP
inlawrev-3369	1189	6	obsolescence	obsolescence	NOUN
inlawrev-3369	1189	7	as	as	SCONJ
inlawrev-3369	1189	8	he	he	PRON
inlawrev-3369	1189	9	did	do	VERB
inlawrev-3369	1189	10	for	for	ADP
inlawrev-3369	1189	11	the	the	DET
inlawrev-3369	1189	12	wood	wood	NOUN
inlawrev-3369	1189	13	property	property	NOUN
inlawrev-3369	1189	14	(	(	PUNCT
inlawrev-3369	1189	15	i.e.	i.e.	X
inlawrev-3369	1189	16	,	,	PUNCT
inlawrev-3369	1189	17	lack	lack	NOUN
inlawrev-3369	1189	18	of	of	ADP
inlawrev-3369	1189	19	an	an	DET
inlawrev-3369	1189	20	elevator	elevator	NOUN
inlawrev-3369	1189	21	,	,	PUNCT
inlawrev-3369	1189	22	building	build	VERB
inlawrev-3369	1189	23	code	code	NOUN
inlawrev-3369	1189	24	violations	violation	NOUN
inlawrev-3369	1189	25	,	,	PUNCT
inlawrev-3369	1189	26	and	and	CCONJ
inlawrev-3369	1189	27	high	high	ADJ
inlawrev-3369	1189	28	maintenance	maintenance	NOUN
inlawrev-3369	1189	29	costs	cost	NOUN
inlawrev-3369	1189	30	)	)	PUNCT
inlawrev-3369	1189	31	,	,	PUNCT
inlawrev-3369	1189	32	which	which	PRON
inlawrev-3369	1189	33	the	the	DET
inlawrev-3369	1189	34	court	court	NOUN
inlawrev-3369	1189	35	determined	determine	VERB
inlawrev-3369	1189	36	was	be	AUX
inlawrev-3369	1189	37	sufficient	sufficient	ADJ
inlawrev-3369	1189	38	to	to	PART
inlawrev-3369	1189	39	establish	establish	VERB
inlawrev-3369	1189	40	a	a	DET
inlawrev-3369	1189	41	prima	prima	NOUN
inlawrev-3369	1189	42	facie	facie	NOUN
inlawrev-3369	1189	43	case	case	NOUN
inlawrev-3369	1189	44	and	and	CCONJ
inlawrev-3369	1189	45	shift	shift	VERB
inlawrev-3369	1189	46	its	its	PRON
inlawrev-3369	1189	47	burden	burden	NOUN
inlawrev-3369	1189	48	of	of	ADP
inlawrev-3369	1189	49	proof	proof	NOUN
inlawrev-3369	1189	50	to	to	ADP
inlawrev-3369	1189	51	the	the	DET
inlawrev-3369	1189	52	isbtc.^^	isbtc.^^	NOUN
inlawrev-3369	1189	53	the	the	DET
inlawrev-3369	1189	54	court	court	NOUN
inlawrev-3369	1189	55	again	again	ADV
inlawrev-3369	1189	56	found	find	VERB
inlawrev-3369	1189	57	that	that	SCONJ
inlawrev-3369	1189	58	the	the	DET
inlawrev-3369	1189	59	isbtc	isbtc	NOUN
inlawrev-3369	1189	60	satisfied	satisfy	VERB
inlawrev-3369	1189	61	its	its	PRON
inlawrev-3369	1189	62	burden	burden	NOUN
inlawrev-3369	1189	63	of	of	ADP
inlawrev-3369	1189	64	proof	proof	NOUN
inlawrev-3369	1189	65	by	by	ADP
inlawrev-3369	1189	66	considering	consider	VERB
inlawrev-3369	1189	67	the	the	DET
inlawrev-3369	1189	68	high	high	ADJ
inlawrev-3369	1189	69	occupancy	occupancy	NOUN
inlawrev-3369	1189	70	rate	rate	NOUN
inlawrev-3369	1189	71	of	of	ADP
inlawrev-3369	1189	72	the	the	DET
inlawrev-3369	1189	73	property	property	NOUN
inlawrev-3369	1189	74	.	.	PUNCT
inlawrev-3369	1190	1	the	the	DET
inlawrev-3369	1190	2	burden	burden	NOUN
inlawrev-3369	1190	3	then	then	ADV
inlawrev-3369	1190	4	shifted	shift	VERB
inlawrev-3369	1190	5	back	back	ADV
inlawrev-3369	1190	6	to	to	ADP
inlawrev-3369	1190	7	clark	clark	PROPN
inlawrev-3369	1190	8	who	who	PRON
inlawrev-3369	1190	9	failed	fail	VERB
inlawrev-3369	1190	10	to	to	PART
inlawrev-3369	1190	11	proffer	proffer	VERB
inlawrev-3369	1190	12	additional	additional	ADJ
inlawrev-3369	1190	13	evidence	evidence	NOUN
inlawrev-3369	1190	14	.	.	PUNCT
inlawrev-3369	1191	1	however	however	ADV
inlawrev-3369	1191	2	,	,	PUNCT
inlawrev-3369	1191	3	as	as	ADP
inlawrev-3369	1191	4	with	with	ADP
inlawrev-3369	1191	5	the	the	DET
inlawrev-3369	1191	6	wood	wood	NOUN
inlawrev-3369	1191	7	property	property	NOUN
inlawrev-3369	1191	8	,	,	PUNCT
inlawrev-3369	1191	9	the	the	DET
inlawrev-3369	1191	10	court	court	NOUN
inlawrev-3369	1191	11	held	hold	VERB
inlawrev-3369	1191	12	that	that	SCONJ
inlawrev-3369	1191	13	the	the	DET
inlawrev-3369	1191	14	isbtc	isbtc	NOUN
inlawrev-3369	1191	15	's	's	PART
inlawrev-3369	1191	16	determination	determination	NOUN
inlawrev-3369	1191	17	of	of	ADP
inlawrev-3369	1191	18	a	a	DET
inlawrev-3369	1191	19	5	5	NUM
inlawrev-3369	1191	20	%	%	NOUN
inlawrev-3369	1191	21	adjustment	adjustment	NOUN
inlawrev-3369	1191	22	lacked	lack	VERB
inlawrev-3369	1191	23	a	a	DET
inlawrev-3369	1191	24	sufficient	sufficient	ADJ
inlawrev-3369	1191	25	evidentiary	evidentiary	ADJ
inlawrev-3369	1191	26	basis	basis	NOUN
inlawrev-3369	1191	27	and	and	CCONJ
inlawrev-3369	1191	28	remanded	remand	VERB
inlawrev-3369	1191	29	this	this	DET
inlawrev-3369	1191	30	issue	issue	NOUN
inlawrev-3369	1191	31	to	to	ADP
inlawrev-3369	1191	32	the	the	DET
inlawrev-3369	1191	33	isbtc.^^^	isbtc.^^^	NOUN
inlawrev-3369	1191	34	finally	finally	ADV
inlawrev-3369	1191	35	,	,	PUNCT
inlawrev-3369	1191	36	clark	clark	PROPN
inlawrev-3369	1191	37	argued	argue	VERB
inlawrev-3369	1191	38	that	that	SCONJ
inlawrev-3369	1191	39	the	the	DET
inlawrev-3369	1191	40	isbtc	isbtc	NOUN
inlawrev-3369	1191	41	erred	err	VERB
inlawrev-3369	1191	42	in	in	ADP
inlawrev-3369	1191	43	applying	apply	VERB
inlawrev-3369	1191	44	the	the	DET
inlawrev-3369	1191	45	general	general	ADJ
inlawrev-3369	1191	46	commercial	commercial	ADJ
inlawrev-3369	1191	47	mercantile	mercantile	NOUN
inlawrev-3369	1191	48	(	(	PUNCT
inlawrev-3369	1191	49	"	"	PUNCT
inlawrev-3369	1191	50	gcm	gcm	PROPN
inlawrev-3369	1191	51	"	"	PUNCT
inlawrev-3369	1191	52	)	)	PUNCT
inlawrev-3369	1191	53	pricing	pricing	NOUN
inlawrev-3369	1191	54	schedule	schedule	NOUN
inlawrev-3369	1191	55	rather	rather	ADV
inlawrev-3369	1191	56	than	than	ADP
inlawrev-3369	1191	57	the	the	DET
inlawrev-3369	1191	58	gcr	gcr	NOUN
inlawrev-3369	1191	59	schedule	schedule	NOUN
inlawrev-3369	1191	60	.	.	PUNCT
inlawrev-3369	1192	1	359	359	X
inlawrev-3369	1192	2	.	.	PUNCT
inlawrev-3369	1193	1	i	i	PRON
inlawrev-3369	1193	2	d.	d.	PROPN
inlawrev-3369	1193	3	at	at	ADP
inlawrev-3369	1193	4	1241	1241	NUM
inlawrev-3369	1193	5	.	.	PUNCT
inlawrev-3369	1194	1	360	360	NUM
inlawrev-3369	1194	2	.	.	PUNCT
inlawrev-3369	1195	1	i	i	PRON
inlawrev-3369	1195	2	d.	d.	PROPN
inlawrev-3369	1195	3	361	361	NUM
inlawrev-3369	1195	4	.	.	PUNCT
inlawrev-3369	1196	1	i	i	PRON
inlawrev-3369	1196	2	d	d	PROPN
inlawrev-3369	1197	1	362	362	NUM
inlawrev-3369	1197	2	.	.	PUNCT
inlawrev-3369	1198	1	i	i	PRON
inlawrev-3369	1198	2	d	d	PROPN
inlawrev-3369	1198	3	at	at	ADP
inlawrev-3369	1198	4	1242	1242	NUM
inlawrev-3369	1198	5	n.	n.	NOUN
inlawrev-3369	1198	6	18	18	NUM
inlawrev-3369	1198	7	.	.	PUNCT
inlawrev-3369	1198	8	363	363	NUM
inlawrev-3369	1198	9	.	.	PUNCT
inlawrev-3369	1199	1	i	i	PRON
inlawrev-3369	1199	2	d	d	PROPN
inlawrev-3369	1199	3	at	at	ADP
inlawrev-3369	1199	4	1243	1243	NUM
inlawrev-3369	1199	5	.	.	PUNCT
inlawrev-3369	1200	1	364	364	NUM
inlawrev-3369	1200	2	.	.	PUNCT
inlawrev-3369	1201	1	i	i	PRON
inlawrev-3369	1201	2	d	d	PROPN
inlawrev-3369	1201	3	(	(	PUNCT
inlawrev-3369	1201	4	citing	cite	VERB
inlawrev-3369	1201	5	gte	gte	PROPN
inlawrev-3369	1201	6	n.	n.	PROPN
inlawrev-3369	1201	7	,	,	PUNCT
inlawrev-3369	1201	8	inc	inc	PROPN
inlawrev-3369	1201	9	.	.	PROPN
inlawrev-3369	1202	1	v.	v.	ADP
inlawrev-3369	1202	2	state	state	PROPN
inlawrev-3369	1202	3	bd	bd	PROPN
inlawrev-3369	1202	4	.	.	PROPN
inlawrev-3369	1202	5	of	of	ADP
inlawrev-3369	1202	6	tax	tax	NOUN
inlawrev-3369	1202	7	comm'rs	comm'rs	NOUN
inlawrev-3369	1202	8	,	,	PUNCT
inlawrev-3369	1202	9	634	634	NUM
inlawrev-3369	1202	10	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1202	11	882	882	NUM
inlawrev-3369	1202	12	,	,	PUNCT
inlawrev-3369	1202	13	887	887	NUM
inlawrev-3369	1202	14	(	(	PUNCT
inlawrev-3369	1202	15	ind	ind	NOUN
inlawrev-3369	1202	16	.	.	PUNCT
inlawrev-3369	1203	1	tax	tax	PROPN
inlawrev-3369	1203	2	ct	ct	PROPN
inlawrev-3369	1203	3	.	.	PROPN
inlawrev-3369	1203	4	1994	1994	NUM
inlawrev-3369	1203	5	)	)	PUNCT
inlawrev-3369	1203	6	)	)	PUNCT
inlawrev-3369	1203	7	.	.	PUNCT
inlawrev-3369	1204	1	365	365	NUM
inlawrev-3369	1204	2	.	.	PUNCT
inlawrev-3369	1205	1	i	i	PRON
inlawrev-3369	1205	2	d	d	PROPN
inlawrev-3369	1205	3	1038	1038	NUM
inlawrev-3369	1205	4	indiana	indiana	PROPN
inlawrev-3369	1205	5	law	law	PROPN
inlawrev-3369	1205	6	review	review	NOUN
inlawrev-3369	1206	1	[	[	X
inlawrev-3369	1206	2	vol	vol	NOUN
inlawrev-3369	1206	3	.	.	PUNCT
inlawrev-3369	1207	1	32:1003	32:1003	NUM
inlawrev-3369	1207	2	clark	clark	NOUN
inlawrev-3369	1207	3	argued	argue	VERB
inlawrev-3369	1207	4	that	that	SCONJ
inlawrev-3369	1207	5	under	under	ADP
inlawrev-3369	1207	6	isbtc	isbtc	ADJ
inlawrev-3369	1207	7	regulations	regulation	NOUN
inlawrev-3369	1207	8	,	,	PUNCT
inlawrev-3369	1207	9	the	the	DET
inlawrev-3369	1207	10	property	property	NOUN
inlawrev-3369	1207	11	had	have	VERB
inlawrev-3369	1207	12	only	only	ADV
inlawrev-3369	1207	13	three	three	NUM
inlawrev-3369	1207	14	stories	story	NOUN
inlawrev-3369	1207	15	instead	instead	ADV
inlawrev-3369	1207	16	of	of	ADP
inlawrev-3369	1207	17	four	four	NUM
inlawrev-3369	1207	18	and	and	CCONJ
inlawrev-3369	1207	19	was	be	AUX
inlawrev-3369	1207	20	subject	subject	ADJ
inlawrev-3369	1207	21	to	to	ADP
inlawrev-3369	1207	22	the	the	DET
inlawrev-3369	1207	23	gcr	gcr	NOUN
inlawrev-3369	1207	24	schedule	schedule	NOUN
inlawrev-3369	1207	25	.	.	PUNCT
inlawrev-3369	1208	1	the	the	DET
inlawrev-3369	1208	2	gcm	gcm	PROPN
inlawrev-3369	1208	3	schedule	schedule	NOUN
inlawrev-3369	1208	4	only	only	ADV
inlawrev-3369	1208	5	applies	apply	VERB
inlawrev-3369	1208	6	to	to	ADP
inlawrev-3369	1208	7	apartment	apartment	NOUN
inlawrev-3369	1208	8	buildings	building	NOUN
inlawrev-3369	1208	9	with	with	ADP
inlawrev-3369	1208	10	four	four	NUM
inlawrev-3369	1208	11	or	or	CCONJ
inlawrev-3369	1208	12	more	more	ADJ
inlawrev-3369	1208	13	stories.^^^	stories.^^^	PROPN
inlawrev-3369	1208	14	clark	clark	NOUN
inlawrev-3369	1208	15	's	's	PART
inlawrev-3369	1208	16	argument	argument	NOUN
inlawrev-3369	1208	17	rests	rest	VERB
inlawrev-3369	1208	18	on	on	ADP
inlawrev-3369	1208	19	the	the	DET
inlawrev-3369	1208	20	contention	contention	NOUN
inlawrev-3369	1208	21	that	that	SCONJ
inlawrev-3369	1208	22	the	the	DET
inlawrev-3369	1208	23	basement	basement	NOUN
inlawrev-3369	1208	24	floor	floor	NOUN
inlawrev-3369	1208	25	is	be	AUX
inlawrev-3369	1208	26	not	not	PART
inlawrev-3369	1208	27	considered	consider	VERB
inlawrev-3369	1208	28	in	in	ADP
inlawrev-3369	1208	29	determining	determine	VERB
inlawrev-3369	1208	30	how	how	SCONJ
inlawrev-3369	1208	31	many	many	ADJ
inlawrev-3369	1208	32	stories	story	NOUN
inlawrev-3369	1208	33	an	an	DET
inlawrev-3369	1208	34	apartment	apartment	NOUN
inlawrev-3369	1208	35	building	building	NOUN
inlawrev-3369	1208	36	contains	contain	VERB
inlawrev-3369	1208	37	.	.	PUNCT
inlawrev-3369	1209	1	if	if	SCONJ
inlawrev-3369	1209	2	the	the	DET
inlawrev-3369	1209	3	basement	basement	NOUN
inlawrev-3369	1209	4	floor	floor	NOUN
inlawrev-3369	1209	5	were	be	AUX
inlawrev-3369	1209	6	not	not	PART
inlawrev-3369	1209	7	included	include	VERB
inlawrev-3369	1209	8	,	,	PUNCT
inlawrev-3369	1209	9	there	there	PRON
inlawrev-3369	1209	10	would	would	AUX
inlawrev-3369	1209	11	only	only	ADV
inlawrev-3369	1209	12	be	be	AUX
inlawrev-3369	1209	13	three	three	NUM
inlawrev-3369	1209	14	stories	story	NOUN
inlawrev-3369	1209	15	and	and	CCONJ
inlawrev-3369	1209	16	the	the	DET
inlawrev-3369	1209	17	gcr	gcr	NOUN
inlawrev-3369	1209	18	schedule	schedule	NOUN
inlawrev-3369	1209	19	would	would	AUX
inlawrev-3369	1209	20	be	be	AUX
inlawrev-3369	1209	21	applicable	applicable	ADJ
inlawrev-3369	1209	22	.	.	PUNCT
inlawrev-3369	1210	1	however	however	ADV
inlawrev-3369	1210	2	,	,	PUNCT
inlawrev-3369	1210	3	the	the	DET
inlawrev-3369	1210	4	court	court	NOUN
inlawrev-3369	1210	5	pointed	point	VERB
inlawrev-3369	1210	6	out	out	ADP
inlawrev-3369	1210	7	that	that	SCONJ
inlawrev-3369	1210	8	"	"	PUNCT
inlawrev-3369	1210	9	basement	basement	NOUN
inlawrev-3369	1210	10	"	"	PUNCT
inlawrev-3369	1210	11	was	be	AUX
inlawrev-3369	1210	12	defined	define	VERB
inlawrev-3369	1210	13	by	by	ADP
inlawrev-3369	1210	14	regulation	regulation	NOUN
inlawrev-3369	1210	15	as	as	ADP
inlawrev-3369	1210	16	a	a	DET
inlawrev-3369	1210	17	"	"	PUNCT
inlawrev-3369	1210	18	story	story	NOUN
inlawrev-3369	1210	19	"	"	PUNCT
inlawrev-3369	1210	20	and	and	CCONJ
inlawrev-3369	1210	21	held	hold	VERB
inlawrev-3369	1210	22	that	that	SCONJ
inlawrev-3369	1210	23	the	the	DET
inlawrev-3369	1210	24	basement	basement	NOUN
inlawrev-3369	1210	25	could	could	AUX
inlawrev-3369	1210	26	be	be	AUX
inlawrev-3369	1210	27	included	include	VERB
inlawrev-3369	1210	28	when	when	SCONJ
inlawrev-3369	1210	29	determining	determine	VERB
inlawrev-3369	1210	30	which	which	DET
inlawrev-3369	1210	31	pricing	pricing	NOUN
inlawrev-3369	1210	32	schedule	schedule	NOUN
inlawrev-3369	1210	33	to	to	PART
inlawrev-3369	1210	34	apply	apply	VERB
inlawrev-3369	1210	35	.^^^	.^^^	PROPN
inlawrev-3369	1211	1	4	4	X
inlawrev-3369	1211	2	.	.	NOUN
inlawrev-3369	1211	3	lake	lake	PROPN
inlawrev-3369	1211	4	county	county	PROPN
inlawrev-3369	1211	5	trust	trust	PROPN
inlawrev-3369	1211	6	co.	co.	PROPN
inlawrev-3369	1211	7	v.	v.	ADP
inlawrev-3369	1211	8	state	state	PROPN
inlawrev-3369	1211	9	board	board	PROPN
inlawrev-3369	1211	10	of	of	ADP
inlawrev-3369	1211	11	tax	tax	NOUN
inlawrev-3369	1211	12	commissioners.^^^—lake	commissioners.^^^—lake	PROPN
inlawrev-3369	1211	13	county	county	NOUN
inlawrev-3369	1211	14	trust	trust	NOUN
inlawrev-3369	1211	15	company	company	NOUN
inlawrev-3369	1211	16	(	(	PUNCT
inlawrev-3369	1211	17	"	"	PUNCT
inlawrev-3369	1211	18	lctc	lctc	NOUN
inlawrev-3369	1211	19	"	"	PUNCT
inlawrev-3369	1211	20	)	)	PUNCT
inlawrev-3369	1211	21	,	,	PUNCT
inlawrev-3369	1211	22	a	a	DET
inlawrev-3369	1211	23	real	real	ADJ
inlawrev-3369	1211	24	property	property	NOUN
inlawrev-3369	1211	25	owner	owner	NOUN
inlawrev-3369	1211	26	with	with	ADP
inlawrev-3369	1211	27	buildings	building	NOUN
inlawrev-3369	1211	28	constructed	construct	VERB
inlawrev-3369	1211	29	on	on	ADP
inlawrev-3369	1211	30	the	the	DET
inlawrev-3369	1211	31	land	land	NOUN
inlawrev-3369	1211	32	,	,	PUNCT
inlawrev-3369	1211	33	sought	seek	VERB
inlawrev-3369	1211	34	review	review	NOUN
inlawrev-3369	1211	35	of	of	ADP
inlawrev-3369	1211	36	the	the	DET
inlawrev-3369	1211	37	isbtc	isbtc	NOUN
inlawrev-3369	1211	38	's	's	PART
inlawrev-3369	1211	39	final	final	ADJ
inlawrev-3369	1211	40	determination	determination	NOUN
inlawrev-3369	1211	41	denying	deny	VERB
inlawrev-3369	1211	42	lctc	lctc	NOUN
inlawrev-3369	1211	43	an	an	DET
inlawrev-3369	1211	44	economic	economic	ADJ
inlawrev-3369	1211	45	obsolescence	obsolescence	NOUN
inlawrev-3369	1211	46	adjustment	adjustment	NOUN
inlawrev-3369	1211	47	.	.	PUNCT
inlawrev-3369	1212	1	lctc	lctc	PROPN
inlawrev-3369	1212	2	leased	lease	VERB
inlawrev-3369	1212	3	the	the	DET
inlawrev-3369	1212	4	buildings	building	NOUN
inlawrev-3369	1212	5	to	to	ADP
inlawrev-3369	1212	6	another	another	DET
inlawrev-3369	1212	7	company	company	NOUN
inlawrev-3369	1212	8	.	.	PUNCT
inlawrev-3369	1213	1	under	under	ADP
inlawrev-3369	1213	2	the	the	DET
inlawrev-3369	1213	3	terms	term	NOUN
inlawrev-3369	1213	4	of	of	ADP
inlawrev-3369	1213	5	the	the	DET
inlawrev-3369	1213	6	lease	lease	NOUN
inlawrev-3369	1213	7	,	,	PUNCT
inlawrev-3369	1213	8	lctc	lctc	NOUN
inlawrev-3369	1213	9	was	be	AUX
inlawrev-3369	1213	10	responsible	responsible	ADJ
inlawrev-3369	1213	11	for	for	ADP
inlawrev-3369	1213	12	all	all	DET
inlawrev-3369	1213	13	property	property	NOUN
inlawrev-3369	1213	14	taxes	taxis	NOUN
inlawrev-3369	1213	15	assessed	assess	VERB
inlawrev-3369	1213	16	on	on	ADP
inlawrev-3369	1213	17	the	the	DET
inlawrev-3369	1213	18	land	land	NOUN
inlawrev-3369	1213	19	and	and	CCONJ
inlawrev-3369	1213	20	buildings.^^^	buildings.^^^	PROPN
inlawrev-3369	1213	21	lctc	lctc	NOUN
inlawrev-3369	1213	22	presented	present	VERB
inlawrev-3369	1213	23	evidence	evidence	NOUN
inlawrev-3369	1213	24	that	that	SCONJ
inlawrev-3369	1213	25	other	other	ADJ
inlawrev-3369	1213	26	comparable	comparable	ADJ
inlawrev-3369	1213	27	properties	property	NOUN
inlawrev-3369	1213	28	did	do	AUX
inlawrev-3369	1213	29	not	not	PART
inlawrev-3369	1213	30	provide	provide	VERB
inlawrev-3369	1213	31	for	for	ADP
inlawrev-3369	1213	32	tax	tax	NOUN
inlawrev-3369	1213	33	payment	payment	NOUN
inlawrev-3369	1213	34	by	by	ADP
inlawrev-3369	1213	35	the	the	DET
inlawrev-3369	1213	36	property	property	NOUN
inlawrev-3369	1213	37	owner	owner	NOUN
inlawrev-3369	1213	38	and	and	CCONJ
inlawrev-3369	1213	39	,	,	PUNCT
inlawrev-3369	1213	40	therefore	therefore	ADV
inlawrev-3369	1213	41	,	,	PUNCT
inlawrev-3369	1213	42	the	the	DET
inlawrev-3369	1213	43	property	property	NOUN
inlawrev-3369	1213	44	in	in	ADP
inlawrev-3369	1213	45	this	this	DET
inlawrev-3369	1213	46	case	case	NOUN
inlawrev-3369	1213	47	was	be	AUX
inlawrev-3369	1213	48	less	less	ADV
inlawrev-3369	1213	49	profitable	profitable	ADJ
inlawrev-3369	1213	50	as	as	ADP
inlawrev-3369	1213	51	a	a	DET
inlawrev-3369	1213	52	result	result	NOUN
inlawrev-3369	1213	53	of	of	ADP
inlawrev-3369	1213	54	the	the	DET
inlawrev-3369	1213	55	lease	lease	NOUN
inlawrev-3369	1213	56	.	.	PUNCT
inlawrev-3369	1214	1	based	base	VERB
inlawrev-3369	1214	2	on	on	ADP
inlawrev-3369	1214	3	this	this	DET
inlawrev-3369	1214	4	difference	difference	NOUN
inlawrev-3369	1214	5	,	,	PUNCT
inlawrev-3369	1214	6	an	an	DET
inlawrev-3369	1214	7	expert	expert	NOUN
inlawrev-3369	1214	8	testified	testify	VERB
inlawrev-3369	1214	9	,	,	PUNCT
inlawrev-3369	1214	10	lctc	lctc	NOUN
inlawrev-3369	1214	11	should	should	AUX
inlawrev-3369	1214	12	be	be	AUX
inlawrev-3369	1214	13	entitled	entitle	VERB
inlawrev-3369	1214	14	to	to	ADP
inlawrev-3369	1214	15	an	an	DET
inlawrev-3369	1214	16	economic	economic	ADJ
inlawrev-3369	1214	17	obsolescence	obsolescence	NOUN
inlawrev-3369	1214	18	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3369	1214	19	the	the	DET
inlawrev-3369	1214	20	term	term	NOUN
inlawrev-3369	1214	21	"	"	PUNCT
inlawrev-3369	1214	22	obsolescence	obsolescence	NOUN
inlawrev-3369	1214	23	"	"	PUNCT
inlawrev-3369	1214	24	refers	refer	VERB
inlawrev-3369	1214	25	to	to	ADP
inlawrev-3369	1214	26	the	the	DET
inlawrev-3369	1214	27	"	"	PUNCT
inlawrev-3369	1214	28	'	'	PUNCT
inlawrev-3369	1214	29	diminishing	diminishing	NOUN
inlawrev-3369	1214	30	of	of	ADP
inlawrev-3369	1214	31	a	a	DET
inlawrev-3369	1214	32	property	property	NOUN
inlawrev-3369	1214	33	's	's	PART
inlawrev-3369	1214	34	desirability	desirability	NOUN
inlawrev-3369	1214	35	and	and	CCONJ
inlawrev-3369	1214	36	usefulness	usefulness	NOUN
inlawrev-3369	1214	37	brought	bring	VERB
inlawrev-3369	1214	38	about	about	ADP
inlawrev-3369	1214	39	by	by	ADP
inlawrev-3369	1214	40	either	either	CCONJ
inlawrev-3369	1214	41	functional	functional	ADJ
inlawrev-3369	1214	42	inadequacies	inadequacy	NOUN
inlawrev-3369	1214	43	and	and	CCONJ
inlawrev-3369	1214	44	overadequacies	overadequacie	NOUN
inlawrev-3369	1214	45	inherent	inherent	ADJ
inlawrev-3369	1214	46	in	in	ADP
inlawrev-3369	1214	47	the	the	DET
inlawrev-3369	1214	48	property	property	NOUN
inlawrev-3369	1214	49	itself	itself	PRON
inlawrev-3369	1214	50	,	,	PUNCT
inlawrev-3369	1214	51	or	or	CCONJ
inlawrev-3369	1214	52	adverse	adverse	ADJ
inlawrev-3369	1214	53	economic	economic	ADJ
inlawrev-3369	1214	54	factors	factor	NOUN
inlawrev-3369	1214	55	external	external	ADJ
inlawrev-3369	1214	56	to	to	ADP
inlawrev-3369	1214	57	the	the	DET
inlawrev-3369	1214	58	property	property	NOUN
inlawrev-3369	1214	59	.	.	PUNCT
inlawrev-3369	1215	1	"	"	PUNCT
inlawrev-3369	1215	2	'	'	NUM
inlawrev-3369	1215	3	^^	^^	NUM
inlawrev-3369	1215	4	*	*	VERB
inlawrev-3369	1215	5	isbtc	isbtc	ADJ
inlawrev-3369	1215	6	regulations	regulation	NOUN
inlawrev-3369	1215	7	provide	provide	VERB
inlawrev-3369	1215	8	for	for	ADP
inlawrev-3369	1215	9	functional	functional	ADJ
inlawrev-3369	1215	10	and	and	CCONJ
inlawrev-3369	1215	11	economic	economic	ADJ
inlawrev-3369	1215	12	loss	loss	NOUN
inlawrev-3369	1215	13	ofvalue.^^^	ofvalue.^^^	PROPN
inlawrev-3369	1215	14	isbtc	isbtc	VERB
inlawrev-3369	1215	15	regulations	regulation	NOUN
inlawrev-3369	1215	16	list	list	VERB
inlawrev-3369	1215	17	several	several	ADJ
inlawrev-3369	1215	18	permissible	permissible	ADJ
inlawrev-3369	1215	19	causes	cause	NOUN
inlawrev-3369	1215	20	of	of	ADP
inlawrev-3369	1215	21	economic	economic	ADJ
inlawrev-3369	1215	22	obsolescence	obsolescence	NOUN
inlawrev-3369	1215	23	,	,	PUNCT
inlawrev-3369	1215	24	including	include	VERB
inlawrev-3369	1215	25	"	"	PUNCT
inlawrev-3369	1215	26	[	[	X
inlawrev-3369	1215	27	mjarket	mjarket	NOUN
inlawrev-3369	1215	28	acceptability	acceptability	NOUN
inlawrev-3369	1215	29	of	of	ADP
inlawrev-3369	1215	30	the	the	DET
inlawrev-3369	1215	31	product	product	NOUN
inlawrev-3369	1215	32	or	or	CCONJ
inlawrev-3369	1215	33	devices	device	NOUN
inlawrev-3369	1215	34	for	for	ADP
inlawrev-3369	1215	35	which	which	PRON
inlawrev-3369	1215	36	the	the	DET
inlawrev-3369	1215	37	property	property	NOUN
inlawrev-3369	1215	38	was	be	AUX
inlawrev-3369	1215	39	constructed	construct	VERB
inlawrev-3369	1215	40	or	or	CCONJ
inlawrev-3369	1215	41	is	be	AUX
inlawrev-3369	1215	42	currently	currently	ADV
inlawrev-3369	1215	43	used	use	VERB
inlawrev-3369	1215	44	.	.	PUNCT
inlawrev-3369	1216	1	"^^^	"^^^	PUNCT
inlawrev-3369	1216	2	lctc	lctc	PROPN
inlawrev-3369	1216	3	argued	argue	VERB
inlawrev-3369	1216	4	that	that	SCONJ
inlawrev-3369	1216	5	the	the	DET
inlawrev-3369	1216	6	market	market	NOUN
inlawrev-3369	1216	7	acceptability	acceptability	NOUN
inlawrev-3369	1216	8	of	of	ADP
inlawrev-3369	1216	9	the	the	DET
inlawrev-3369	1216	10	product	product	NOUN
inlawrev-3369	1216	11	,	,	PUNCT
inlawrev-3369	1216	12	here	here	ADV
inlawrev-3369	1216	13	the	the	DET
inlawrev-3369	1216	14	real	real	ADJ
inlawrev-3369	1216	15	estate	estate	NOUN
inlawrev-3369	1216	16	under	under	ADP
inlawrev-3369	1216	17	lease	lease	NOUN
inlawrev-3369	1216	18	,	,	PUNCT
inlawrev-3369	1216	19	justified	justify	VERB
inlawrev-3369	1216	20	an	an	DET
inlawrev-3369	1216	21	obsolescence	obsolescence	NOUN
inlawrev-3369	1216	22	depreciation	depreciation	NOUN
inlawrev-3369	1216	23	adjustment.^^	adjustment.^^	NOUN
inlawrev-3369	1216	24	'	'	NOUN
inlawrev-3369	1216	25	*	*	PUNCT
inlawrev-3369	1217	1	the	the	DET
inlawrev-3369	1217	2	isbtc	isbtc	NOUN
inlawrev-3369	1217	3	countered	counter	VERB
inlawrev-3369	1217	4	that	that	SCONJ
inlawrev-3369	1217	5	the	the	DET
inlawrev-3369	1217	6	facts	fact	NOUN
inlawrev-3369	1217	7	of	of	ADP
inlawrev-3369	1217	8	the	the	DET
inlawrev-3369	1217	9	case	case	NOUN
inlawrev-3369	1217	10	did	do	AUX
inlawrev-3369	1217	11	not	not	PART
inlawrev-3369	1217	12	compare	compare	VERB
inlawrev-3369	1217	13	to	to	ADP
inlawrev-3369	1217	14	any	any	PRON
inlawrev-3369	1217	15	of	of	ADP
inlawrev-3369	1217	16	the	the	DET
inlawrev-3369	1217	17	listed	list	VERB
inlawrev-3369	1217	18	causes	cause	NOUN
inlawrev-3369	1217	19	of	of	ADP
inlawrev-3369	1217	20	economic	economic	ADJ
inlawrev-3369	1217	21	obsolescence	obsolescence	NOUN
inlawrev-3369	1217	22	and	and	CCONJ
inlawrev-3369	1217	23	that	that	DET
inlawrev-3369	1217	24	lctc	lctc	NOUN
inlawrev-3369	1217	25	was	be	AUX
inlawrev-3369	1217	26	not	not	PART
inlawrev-3369	1217	27	entitled	entitle	VERB
inlawrev-3369	1217	28	to	to	ADP
inlawrev-3369	1217	29	an	an	DET
inlawrev-3369	1217	30	adjustment	adjustment	NOUN
inlawrev-3369	1217	31	.	.	PUNCT
inlawrev-3369	1218	1	lctc	lctc	PROPN
inlawrev-3369	1218	2	responded	respond	VERB
inlawrev-3369	1218	3	that	that	SCONJ
inlawrev-3369	1218	4	the	the	DET
inlawrev-3369	1218	5	list	list	NOUN
inlawrev-3369	1218	6	of	of	ADP
inlawrev-3369	1218	7	causes	cause	NOUN
inlawrev-3369	1218	8	in	in	ADP
inlawrev-3369	1218	9	the	the	DET
inlawrev-3369	1218	10	regulation	regulation	NOUN
inlawrev-3369	1218	11	was	be	AUX
inlawrev-3369	1218	12	not	not	PART
inlawrev-3369	1218	13	an	an	DET
inlawrev-3369	1218	14	exhaustive	exhaustive	ADJ
inlawrev-3369	1218	15	list	list	NOUN
inlawrev-3369	1218	16	and	and	CCONJ
inlawrev-3369	1218	17	,	,	PUNCT
inlawrev-3369	1218	18	in	in	ADP
inlawrev-3369	1218	19	any	any	DET
inlawrev-3369	1218	20	event	event	NOUN
inlawrev-3369	1218	21	,	,	PUNCT
inlawrev-3369	1218	22	lctc	lctc	PROPN
inlawrev-3369	1218	23	believed	believe	VERB
inlawrev-3369	1218	24	that	that	SCONJ
inlawrev-3369	1218	25	the	the	DET
inlawrev-3369	1218	26	"	"	PUNCT
inlawrev-3369	1218	27	market	market	NOUN
inlawrev-3369	1218	28	acceptability	acceptability	NOUN
inlawrev-3369	1218	29	of	of	ADP
inlawrev-3369	1218	30	the	the	DET
inlawrev-3369	1218	31	product	product	NOUN
inlawrev-3369	1218	32	"	"	PUNCT
inlawrev-3369	1218	33	cause	cause	VERB
inlawrev-3369	1218	34	366	366	NUM
inlawrev-3369	1218	35	.	.	PUNCT
inlawrev-3369	1219	1	see	see	VERB
inlawrev-3369	1219	2	ind	ind	PROPN
inlawrev-3369	1219	3	.	.	PUNCT
inlawrev-3369	1220	1	admin	admin	PROPN
inlawrev-3369	1220	2	.	.	PUNCT
inlawrev-3369	1220	3	code	code	PROPN
inlawrev-3369	1220	4	tit	tit	PROPN
inlawrev-3369	1220	5	.	.	PUNCT
inlawrev-3369	1221	1	50	50	NUM
inlawrev-3369	1221	2	,	,	PUNCT
inlawrev-3369	1221	3	r.	r.	NOUN
inlawrev-3369	1221	4	2.2	2.2	NUM
inlawrev-3369	1221	5	-	-	SYM
inlawrev-3369	1221	6	1	1	NUM
inlawrev-3369	1221	7	1	1	NUM
inlawrev-3369	1221	8	-	-	PUNCT
inlawrev-3369	1221	9	5.1(2)(b	5.1(2)(b	NOUN
inlawrev-3369	1221	10	)	)	PUNCT
inlawrev-3369	1221	11	(	(	PUNCT
inlawrev-3369	1221	12	1996	1996	NUM
inlawrev-3369	1221	13	)	)	PUNCT
inlawrev-3369	1221	14	.	.	PUNCT
inlawrev-3369	1222	1	367	367	NUM
inlawrev-3369	1222	2	.	.	PUNCT
inlawrev-3369	1223	1	clark	clark	NOUN
inlawrev-3369	1223	2	694	694	NUM
inlawrev-3369	1223	3	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1223	4	at	at	ADP
inlawrev-3369	1223	5	1244	1244	NUM
inlawrev-3369	1223	6	(	(	PUNCT
inlawrev-3369	1223	7	citing	cite	VERB
inlawrev-3369	1223	8	ind	ind	NOUN
inlawrev-3369	1223	9	.	.	PUNCT
inlawrev-3369	1224	1	admin	admin	PROPN
inlawrev-3369	1224	2	.	.	PUNCT
inlawrev-3369	1224	3	code	code	PROPN
inlawrev-3369	1224	4	tit	tit	PROPN
inlawrev-3369	1224	5	.	.	PUNCT
inlawrev-3369	1225	1	50	50	NUM
inlawrev-3369	1225	2	,	,	PUNCT
inlawrev-3369	1225	3	r.	r.	NOUN
inlawrev-3369	1225	4	2.1	2.1	NUM
inlawrev-3369	1225	5	-	-	SYM
inlawrev-3369	1225	6	6	6	NUM
inlawrev-3369	1225	7	-	-	SYM
inlawrev-3369	1225	8	1	1	NUM
inlawrev-3369	1225	9	(	(	PUNCT
inlawrev-3369	1225	10	1992	1992	NUM
inlawrev-3369	1225	11	)	)	PUNCT
inlawrev-3369	1225	12	(	(	PUNCT
inlawrev-3369	1225	13	recodified	recodifie	VERB
inlawrev-3369	1225	14	at	at	ADP
inlawrev-3369	1225	15	ind	ind	PROPN
inlawrev-3369	1225	16	.	.	PUNCT
inlawrev-3369	1226	1	admin	admin	PROPN
inlawrev-3369	1226	2	.	.	PUNCT
inlawrev-3369	1226	3	code	code	PROPN
inlawrev-3369	1226	4	tit	tit	PROPN
inlawrev-3369	1226	5	.	.	PUNCT
inlawrev-3369	1227	1	50	50	NUM
inlawrev-3369	1227	2	,	,	PUNCT
inlawrev-3369	1227	3	r.	r.	NOUN
inlawrev-3369	1227	4	2.2	2.2	NUM
inlawrev-3369	1227	5	-	-	SYM
inlawrev-3369	1227	6	16	16	NUM
inlawrev-3369	1227	7	-	-	PUNCT
inlawrev-3369	1227	8	2(43	2(43	NUM
inlawrev-3369	1227	9	)	)	PUNCT
inlawrev-3369	1227	10	(	(	PUNCT
inlawrev-3369	1227	11	1996	1996	NUM
inlawrev-3369	1227	12	)	)	PUNCT
inlawrev-3369	1227	13	)	)	PUNCT
inlawrev-3369	1227	14	)	)	PUNCT
inlawrev-3369	1227	15	.	.	PUNCT
inlawrev-3369	1228	1	368	368	NUM
inlawrev-3369	1228	2	.	.	PUNCT
inlawrev-3369	1229	1	694	694	NUM
inlawrev-3369	1229	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1229	3	1253	1253	NUM
inlawrev-3369	1229	4	(	(	PUNCT
inlawrev-3369	1229	5	ind	ind	NOUN
inlawrev-3369	1229	6	.	.	PUNCT
inlawrev-3369	1230	1	tax	tax	PROPN
inlawrev-3369	1230	2	ct	ct	PROPN
inlawrev-3369	1230	3	.	.	PROPN
inlawrev-3369	1230	4	1998	1998	NUM
inlawrev-3369	1230	5	)	)	PUNCT
inlawrev-3369	1230	6	.	.	PUNCT
inlawrev-3369	1231	1	369	369	NUM
inlawrev-3369	1231	2	.	.	PUNCT
inlawrev-3369	1232	1	see	see	VERB
inlawrev-3369	1232	2	i	i	PRON
inlawrev-3369	1232	3	d.	d.	PROPN
inlawrev-3369	1232	4	dx\255	dx\255	PROPN
inlawrev-3369	1232	5	.	.	PROPN
inlawrev-3369	1232	6	370	370	NUM
inlawrev-3369	1232	7	.	.	PUNCT
inlawrev-3369	1233	1	see	see	VERB
inlawrev-3369	1233	2	i	i	PRON
inlawrev-3369	1233	3	d.	d.	PROPN
inlawrev-3369	1233	4	371	371	NUM
inlawrev-3369	1233	5	.	.	PUNCT
inlawrev-3369	1234	1	i	i	PRON
inlawrev-3369	1234	2	d.	d.	PROPN
inlawrev-3369	1234	3	(	(	PUNCT
inlawrev-3369	1234	4	quoting	quote	VERB
inlawrev-3369	1234	5	ind	ind	PROPN
inlawrev-3369	1234	6	.	.	PUNCT
inlawrev-3369	1235	1	admin	admin	PROPN
inlawrev-3369	1235	2	.	.	PUNCT
inlawrev-3369	1235	3	code	code	PROPN
inlawrev-3369	1235	4	tit	tit	PROPN
inlawrev-3369	1235	5	.	.	PUNCT
inlawrev-3369	1236	1	50	50	NUM
inlawrev-3369	1236	2	r.	r.	NOUN
inlawrev-3369	1236	3	2	2	NUM
inlawrev-3369	1236	4	.	.	NOUN
inlawrev-3369	1236	5	1	1	NUM
inlawrev-3369	1236	6	-61	-61	NUM
inlawrev-3369	1236	7	(	(	PUNCT
inlawrev-3369	1236	8	1	1	NUM
inlawrev-3369	1236	9	992	992	NUM
inlawrev-3369	1236	10	)	)	PUNCT
inlawrev-3369	1236	11	(	(	PUNCT
inlawrev-3369	1236	12	recodified	recodifie	VERB
inlawrev-3369	1236	13	at	at	ADP
inlawrev-3369	1236	14	ind	ind	PROPN
inlawrev-3369	1236	15	.	.	PUNCT
inlawrev-3369	1237	1	admin	admin	PROPN
inlawrev-3369	1237	2	.	.	PUNCT
inlawrev-3369	1237	3	code	code	PROPN
inlawrev-3369	1237	4	tit	tit	PROPN
inlawrev-3369	1237	5	.	.	PUNCT
inlawrev-3369	1238	1	50	50	NUM
inlawrev-3369	1238	2	,	,	PUNCT
inlawrev-3369	1238	3	r.	r.	NOUN
inlawrev-3369	1238	4	2.2	2.2	NUM
inlawrev-3369	1238	5	-	-	SYM
inlawrev-3369	1238	6	16	16	NUM
inlawrev-3369	1238	7	-	-	PUNCT
inlawrev-3369	1238	8	2(43	2(43	NUM
inlawrev-3369	1238	9	)	)	PUNCT
inlawrev-3369	1238	10	(	(	PUNCT
inlawrev-3369	1238	11	1996	1996	NUM
inlawrev-3369	1238	12	)	)	PUNCT
inlawrev-3369	1238	13	)	)	PUNCT
inlawrev-3369	1238	14	.	.	PUNCT
inlawrev-3369	1239	1	372	372	NUM
inlawrev-3369	1239	2	.	.	PUNCT
inlawrev-3369	1239	3	see	see	VERB
inlawrev-3369	1239	4	i	i	PRON
inlawrev-3369	1239	5	d	d	PROPN
inlawrev-3369	1239	6	(	(	PUNCT
inlawrev-3369	1239	7	citing	cite	VERB
inlawrev-3369	1239	8	ind	ind	NOUN
inlawrev-3369	1239	9	.	.	PUNCT
inlawrev-3369	1240	1	admin	admin	PROPN
inlawrev-3369	1240	2	.	.	PUNCT
inlawrev-3369	1240	3	code	code	PROPN
inlawrev-3369	1240	4	tit	tit	PROPN
inlawrev-3369	1240	5	.	.	PUNCT
inlawrev-3369	1241	1	50	50	NUM
inlawrev-3369	1241	2	r.	r.	NOUN
inlawrev-3369	1241	3	2.21	2.21	NUM
inlawrev-3369	1241	4	0	0	NUM
inlawrev-3369	1241	5	-	-	SYM
inlawrev-3369	1241	6	7(e)(2	7(e)(2	NUM
inlawrev-3369	1241	7	)	)	PUNCT
inlawrev-3369	1241	8	(	(	PUNCT
inlawrev-3369	1241	9	1	1	NUM
inlawrev-3369	1241	10	996	996	NUM
inlawrev-3369	1241	11	)	)	PUNCT
inlawrev-3369	1241	12	)	)	PUNCT
inlawrev-3369	1241	13	.	.	PUNCT
inlawrev-3369	1242	1	373	373	NUM
inlawrev-3369	1242	2	.	.	PUNCT
inlawrev-3369	1243	1	i	i	PRON
inlawrev-3369	1243	2	d.	d.	PROPN
inlawrev-3369	1243	3	(	(	PUNCT
inlawrev-3369	1243	4	quoting	quote	VERB
inlawrev-3369	1243	5	ind	ind	PROPN
inlawrev-3369	1243	6	.	.	PUNCT
inlawrev-3369	1244	1	admin	admin	PROPN
inlawrev-3369	1244	2	.	.	PUNCT
inlawrev-3369	1244	3	code	code	PROPN
inlawrev-3369	1244	4	tit	tit	PROPN
inlawrev-3369	1244	5	.	.	PUNCT
inlawrev-3369	1245	1	50	50	NUM
inlawrev-3369	1245	2	r.	r.	NOUN
inlawrev-3369	1245	3	2	2	NUM
inlawrev-3369	1245	4	.	.	NOUN
inlawrev-3369	1245	5	1	1	NUM
inlawrev-3369	1245	6	-	-	SYM
inlawrev-3369	1245	7	5	5	NUM
inlawrev-3369	1245	8	-	-	SYM
inlawrev-3369	1245	9	1	1	NUM
inlawrev-3369	1245	10	(	(	PUNCT
inlawrev-3369	1245	11	1992	1992	NUM
inlawrev-3369	1245	12	)	)	PUNCT
inlawrev-3369	1245	13	(	(	PUNCT
inlawrev-3369	1245	14	recodified	recodifie	VERB
inlawrev-3369	1245	15	at	at	ADP
inlawrev-3369	1245	16	ind	ind	PROPN
inlawrev-3369	1245	17	.	.	PUNCT
inlawrev-3369	1246	1	admin	admin	PROPN
inlawrev-3369	1246	2	.	.	PUNCT
inlawrev-3369	1246	3	code	code	PROPN
inlawrev-3369	1246	4	tit	tit	PROPN
inlawrev-3369	1246	5	.	.	PUNCT
inlawrev-3369	1247	1	50	50	NUM
inlawrev-3369	1247	2	,	,	PUNCT
inlawrev-3369	1247	3	r.	r.	NOUN
inlawrev-3369	1247	4	2.2	2.2	NUM
inlawrev-3369	1247	5	-	-	SYM
inlawrev-3369	1247	6	10	10	NUM
inlawrev-3369	1247	7	-	-	SYM
inlawrev-3369	1247	8	7	7	NUM
inlawrev-3369	1247	9	(	(	PUNCT
inlawrev-3369	1247	10	1996	1996	NUM
inlawrev-3369	1247	11	)	)	PUNCT
inlawrev-3369	1247	12	)	)	PUNCT
inlawrev-3369	1247	13	.	.	PUNCT
inlawrev-3369	1248	1	374	374	NUM
inlawrev-3369	1248	2	.	.	PUNCT
inlawrev-3369	1248	3	see	see	VERB
inlawrev-3369	1248	4	i	i	PROPN
inlawrev-3369	1248	5	d	d	PROPN
inlawrev-3369	1248	6	1999	1999	NUM
inlawrev-3369	1248	7	]	]	PUNCT
inlawrev-3369	1248	8	taxation	taxation	NOUN
inlawrev-3369	1248	9	1039	1039	NUM
inlawrev-3369	1248	10	fit	fit	VERB
inlawrev-3369	1248	11	the	the	DET
inlawrev-3369	1248	12	facts	fact	NOUN
inlawrev-3369	1248	13	of	of	ADP
inlawrev-3369	1248	14	this	this	DET
inlawrev-3369	1248	15	case.^^^	case.^^^	NOUN
inlawrev-3369	1248	16	the	the	DET
inlawrev-3369	1248	17	court	court	NOUN
inlawrev-3369	1248	18	agreed	agree	VERB
inlawrev-3369	1248	19	with	with	ADP
inlawrev-3369	1248	20	lctc	lctc	NOUN
inlawrev-3369	1248	21	that	that	PRON
inlawrev-3369	1248	22	the	the	DET
inlawrev-3369	1248	23	list	list	NOUN
inlawrev-3369	1248	24	ofcauses	ofcause	VERB
inlawrev-3369	1248	25	ofeconomic	ofeconomic	ADJ
inlawrev-3369	1248	26	obsolescence	obsolescence	NOUN
inlawrev-3369	1248	27	was	be	AUX
inlawrev-3369	1248	28	not	not	PART
inlawrev-3369	1248	29	exhaustive	exhaustive	ADJ
inlawrev-3369	1248	30	,	,	PUNCT
inlawrev-3369	1248	31	but	but	CCONJ
inlawrev-3369	1248	32	also	also	ADV
inlawrev-3369	1248	33	determined	determine	VERB
inlawrev-3369	1248	34	that	that	SCONJ
inlawrev-3369	1248	35	the	the	DET
inlawrev-3369	1248	36	real	real	ADJ
inlawrev-3369	1248	37	estate	estate	NOUN
inlawrev-3369	1248	38	of	of	ADP
inlawrev-3369	1248	39	lctc	lctc	NOUN
inlawrev-3369	1248	40	did	do	AUX
inlawrev-3369	1248	41	not	not	PART
inlawrev-3369	1248	42	fit	fit	VERB
inlawrev-3369	1248	43	within	within	ADP
inlawrev-3369	1248	44	any	any	DET
inlawrev-3369	1248	45	ofthe	ofthe	NOUN
inlawrev-3369	1248	46	causes	cause	NOUN
inlawrev-3369	1248	47	listed	list	VERB
inlawrev-3369	1248	48	in	in	ADP
inlawrev-3369	1248	49	the	the	DET
inlawrev-3369	1248	50	regulation.^^^	regulation.^^^	PROPN
inlawrev-3369	1248	51	the	the	DET
inlawrev-3369	1248	52	court	court	NOUN
inlawrev-3369	1248	53	found	find	VERB
inlawrev-3369	1248	54	depreciation	depreciation	NOUN
inlawrev-3369	1248	55	includes	include	VERB
inlawrev-3369	1248	56	loss	loss	NOUN
inlawrev-3369	1248	57	in	in	ADP
inlawrev-3369	1248	58	value	value	NOUN
inlawrev-3369	1248	59	from	from	ADP
inlawrev-3369	1248	60	all	all	DET
inlawrev-3369	1248	61	causes	cause	NOUN
inlawrev-3369	1248	62	and	and	CCONJ
inlawrev-3369	1248	63	thus	thus	ADV
inlawrev-3369	1248	64	,	,	PUNCT
inlawrev-3369	1248	65	the	the	DET
inlawrev-3369	1248	66	list	list	NOUN
inlawrev-3369	1248	67	was	be	AUX
inlawrev-3369	1248	68	not	not	PART
inlawrev-3369	1248	69	meant	mean	VERB
inlawrev-3369	1248	70	to	to	PART
inlawrev-3369	1248	71	be	be	AUX
inlawrev-3369	1248	72	exhaustive.^^^	exhaustive.^^^	VERB
inlawrev-3369	1248	73	the	the	DET
inlawrev-3369	1248	74	court	court	NOUN
inlawrev-3369	1248	75	then	then	ADV
inlawrev-3369	1248	76	turned	turn	VERB
inlawrev-3369	1248	77	to	to	ADP
inlawrev-3369	1248	78	whether	whether	SCONJ
inlawrev-3369	1248	79	the	the	DET
inlawrev-3369	1248	80	denial	denial	NOUN
inlawrev-3369	1248	81	of	of	ADP
inlawrev-3369	1248	82	an	an	DET
inlawrev-3369	1248	83	obsolescence	obsolescence	NOUN
inlawrev-3369	1248	84	adjustment	adjustment	NOUN
inlawrev-3369	1248	85	was	be	AUX
inlawrev-3369	1248	86	arbitrary	arbitrary	ADJ
inlawrev-3369	1248	87	and	and	CCONJ
inlawrev-3369	1248	88	capricious	capricious	ADJ
inlawrev-3369	1248	89	.	.	PUNCT
inlawrev-3369	1249	1	lctc	lctc	PROPN
inlawrev-3369	1249	2	presented	present	VERB
inlawrev-3369	1249	3	evidence	evidence	NOUN
inlawrev-3369	1249	4	that	that	SCONJ
inlawrev-3369	1249	5	the	the	DET
inlawrev-3369	1249	6	market	market	NOUN
inlawrev-3369	1249	7	value	value	NOUN
inlawrev-3369	1249	8	ofthe	ofthe	NOUN
inlawrev-3369	1249	9	property	property	NOUN
inlawrev-3369	1249	10	,	,	PUNCT
inlawrev-3369	1249	11	as	as	SCONJ
inlawrev-3369	1249	12	determined	determine	VERB
inlawrev-3369	1249	13	by	by	ADP
inlawrev-3369	1249	14	what	what	PRON
inlawrev-3369	1249	15	a	a	DET
inlawrev-3369	1249	16	willing	willing	ADJ
inlawrev-3369	1249	17	buyer	buyer	NOUN
inlawrev-3369	1249	18	would	would	AUX
inlawrev-3369	1249	19	pay	pay	VERB
inlawrev-3369	1249	20	,	,	PUNCT
inlawrev-3369	1249	21	was	be	AUX
inlawrev-3369	1249	22	depressed	depress	VERB
inlawrev-3369	1249	23	by	by	ADP
inlawrev-3369	1249	24	as	as	ADV
inlawrev-3369	1249	25	much	much	ADJ
inlawrev-3369	1249	26	as	as	ADP
inlawrev-3369	1249	27	48	48	NUM
inlawrev-3369	1249	28	%	%	NOUN
inlawrev-3369	1249	29	because	because	SCONJ
inlawrev-3369	1249	30	ofthe	ofthe	ADJ
inlawrev-3369	1249	31	lease	lease	NOUN
inlawrev-3369	1249	32	terms	term	NOUN
inlawrev-3369	1249	33	.	.	PUNCT
inlawrev-3369	1250	1	however	however	ADV
inlawrev-3369	1250	2	,	,	PUNCT
inlawrev-3369	1250	3	because	because	SCONJ
inlawrev-3369	1250	4	indiana	indiana	PROPN
inlawrev-3369	1250	5	's	's	PART
inlawrev-3369	1250	6	property	property	NOUN
inlawrev-3369	1250	7	assessment	assessment	NOUN
inlawrev-3369	1250	8	tax	tax	NOUN
inlawrev-3369	1250	9	system	system	NOUN
inlawrev-3369	1250	10	is	be	AUX
inlawrev-3369	1250	11	not	not	PART
inlawrev-3369	1250	12	based	base	VERB
inlawrev-3369	1250	13	on	on	ADP
inlawrev-3369	1250	14	market	market	NOUN
inlawrev-3369	1250	15	value	value	NOUN
inlawrev-3369	1250	16	,	,	PUNCT
inlawrev-3369	1250	17	the	the	DET
inlawrev-3369	1250	18	court	court	NOUN
inlawrev-3369	1250	19	found	find	VERB
inlawrev-3369	1250	20	that	that	SCONJ
inlawrev-3369	1250	21	the	the	DET
inlawrev-3369	1250	22	fact	fact	NOUN
inlawrev-3369	1250	23	that	that	SCONJ
inlawrev-3369	1250	24	a	a	DET
inlawrev-3369	1250	25	willing	willing	ADJ
inlawrev-3369	1250	26	buyer	buyer	NOUN
inlawrev-3369	1250	27	would	would	AUX
inlawrev-3369	1250	28	not	not	PART
inlawrev-3369	1250	29	pay	pay	VERB
inlawrev-3369	1250	30	as	as	ADV
inlawrev-3369	1250	31	much	much	ADV
inlawrev-3369	1250	32	because	because	SCONJ
inlawrev-3369	1250	33	of	of	ADP
inlawrev-3369	1250	34	the	the	DET
inlawrev-3369	1250	35	provisions	provision	NOUN
inlawrev-3369	1250	36	in	in	ADP
inlawrev-3369	1250	37	the	the	DET
inlawrev-3369	1250	38	lease	lease	NOUN
inlawrev-3369	1250	39	was	be	AUX
inlawrev-3369	1250	40	not	not	PART
inlawrev-3369	1250	41	dispositive.^^^	dispositive.^^^	PROPN
inlawrev-3369	1250	42	rather	rather	ADV
inlawrev-3369	1250	43	,	,	PUNCT
inlawrev-3369	1250	44	to	to	PART
inlawrev-3369	1250	45	show	show	VERB
inlawrev-3369	1250	46	economic	economic	ADJ
inlawrev-3369	1250	47	obsolescence	obsolescence	NOUN
inlawrev-3369	1250	48	,	,	PUNCT
inlawrev-3369	1250	49	lctc	lctc	NOUN
inlawrev-3369	1250	50	was	be	AUX
inlawrev-3369	1250	51	required	require	VERB
inlawrev-3369	1250	52	to	to	PART
inlawrev-3369	1250	53	show	show	VERB
inlawrev-3369	1250	54	that	that	SCONJ
inlawrev-3369	1250	55	some	some	DET
inlawrev-3369	1250	56	factors	factor	NOUN
inlawrev-3369	1250	57	external	external	ADJ
inlawrev-3369	1250	58	to	to	ADP
inlawrev-3369	1250	59	the	the	DET
inlawrev-3369	1250	60	property	property	NOUN
inlawrev-3369	1250	61	caused	cause	VERB
inlawrev-3369	1250	62	the	the	DET
inlawrev-3369	1250	63	loss	loss	NOUN
inlawrev-3369	1250	64	of	of	ADP
inlawrev-3369	1250	65	value	value	NOUN
inlawrev-3369	1250	66	.	.	PUNCT
inlawrev-3369	1251	1	in	in	ADP
inlawrev-3369	1251	2	holding	hold	VERB
inlawrev-3369	1251	3	that	that	DET
inlawrev-3369	1251	4	lctc	lctc	NOUN
inlawrev-3369	1251	5	failed	fail	VERB
inlawrev-3369	1251	6	to	to	PART
inlawrev-3369	1251	7	demonstrate	demonstrate	VERB
inlawrev-3369	1251	8	economic	economic	ADJ
inlawrev-3369	1251	9	obsolescence	obsolescence	NOUN
inlawrev-3369	1251	10	,	,	PUNCT
inlawrev-3369	1251	11	the	the	DET
inlawrev-3369	1251	12	court	court	NOUN
inlawrev-3369	1251	13	pointed	point	VERB
inlawrev-3369	1251	14	out	out	ADP
inlawrev-3369	1251	15	that	that	SCONJ
inlawrev-3369	1251	16	lctc	lctc	NOUN
inlawrev-3369	1251	17	merely	merely	ADV
inlawrev-3369	1251	18	made	make	VERB
inlawrev-3369	1251	19	a	a	DET
inlawrev-3369	1251	20	bad	bad	ADJ
inlawrev-3369	1251	21	business	business	NOUN
inlawrev-3369	1251	22	decision	decision	NOUN
inlawrev-3369	1251	23	that	that	PRON
inlawrev-3369	1251	24	lctc	lctc	NOUN
inlawrev-3369	1251	25	would	would	AUX
inlawrev-3369	1251	26	like	like	VERB
inlawrev-3369	1251	27	to	to	PART
inlawrev-3369	1251	28	now	now	ADV
inlawrev-3369	1251	29	change.^^^	change.^^^	VERB
inlawrev-3369	1251	30	5	5	NUM
inlawrev-3369	1251	31	.	.	PUNCT
inlawrev-3369	1251	32	loveless	loveless	ADJ
inlawrev-3369	1251	33	construction	construction	PROPN
inlawrev-3369	1251	34	co.	co.	PROPN
inlawrev-3369	1251	35	v.	v.	ADP
inlawrev-3369	1251	36	state	state	PROPN
inlawrev-3369	1251	37	board	board	PROPN
inlawrev-3369	1251	38	of	of	ADP
inlawrev-3369	1251	39	tax	tax	NOUN
inlawrev-3369	1251	40	commissioners.^^	commissioners.^^	NOUN
inlawrev-3369	1251	41	°	°	NOUN
inlawrev-3369	1251	42	—	—	PUNCT
inlawrev-3369	1251	43	loveless	loveless	ADJ
inlawrev-3369	1251	44	construction	construction	NOUN
inlawrev-3369	1251	45	(	(	PUNCT
inlawrev-3369	1251	46	"	"	PUNCT
inlawrev-3369	1251	47	loveless	loveless	ADJ
inlawrev-3369	1251	48	"	"	PUNCT
inlawrev-3369	1251	49	)	)	PUNCT
inlawrev-3369	1251	50	leased	lease	VERB
inlawrev-3369	1251	51	office	office	NOUN
inlawrev-3369	1251	52	space	space	NOUN
inlawrev-3369	1251	53	in	in	ADP
inlawrev-3369	1251	54	a	a	DET
inlawrev-3369	1251	55	building	building	NOUN
inlawrev-3369	1251	56	that	that	DET
inlawrev-3369	1251	57	loveless	loveless	NOUN
inlawrev-3369	1251	58	owned	own	VERB
inlawrev-3369	1251	59	.	.	PUNCT
inlawrev-3369	1252	1	after	after	SCONJ
inlawrev-3369	1252	2	the	the	DET
inlawrev-3369	1252	3	building	building	NOUN
inlawrev-3369	1252	4	was	be	AUX
inlawrev-3369	1252	5	assessed	assess	VERB
inlawrev-3369	1252	6	.	.	PUNCT
inlawrev-3369	1253	1	loveless	loveless	PROPN
inlawrev-3369	1253	2	filed	file	VERB
inlawrev-3369	1253	3	a	a	DET
inlawrev-3369	1253	4	petition	petition	NOUN
inlawrev-3369	1253	5	for	for	ADP
inlawrev-3369	1253	6	review	review	NOUN
inlawrev-3369	1253	7	with	with	ADP
inlawrev-3369	1253	8	the	the	DET
inlawrev-3369	1253	9	cbor	cbor	NOUN
inlawrev-3369	1253	10	and	and	CCONJ
inlawrev-3369	1253	11	with	with	ADP
inlawrev-3369	1253	12	the	the	DET
inlawrev-3369	1253	13	isbtc	isbtc	NOUN
inlawrev-3369	1253	14	.	.	PUNCT
inlawrev-3369	1254	1	still	still	ADV
inlawrev-3369	1254	2	unsatisfied	unsatisfied	ADJ
inlawrev-3369	1254	3	with	with	ADP
inlawrev-3369	1254	4	the	the	DET
inlawrev-3369	1254	5	results	result	NOUN
inlawrev-3369	1254	6	of	of	ADP
inlawrev-3369	1254	7	review	review	NOUN
inlawrev-3369	1254	8	,	,	PUNCT
inlawrev-3369	1254	9	loveless	loveless	ADJ
inlawrev-3369	1254	10	appealed	appeal	VERB
inlawrev-3369	1254	11	to	to	ADP
inlawrev-3369	1254	12	the	the	DET
inlawrev-3369	1254	13	tax	tax	NOUN
inlawrev-3369	1254	14	court	court	NOUN
inlawrev-3369	1254	15	,	,	PUNCT
inlawrev-3369	1254	16	claiming	claim	VERB
inlawrev-3369	1254	17	it	it	PRON
inlawrev-3369	1254	18	was	be	AUX
inlawrev-3369	1254	19	entitled	entitle	VERB
inlawrev-3369	1254	20	to	to	ADP
inlawrev-3369	1254	21	an	an	DET
inlawrev-3369	1254	22	obsolescence	obsolescence	NOUN
inlawrev-3369	1254	23	adjustment	adjustment	NOUN
inlawrev-3369	1254	24	greater	great	ADJ
inlawrev-3369	1254	25	than	than	ADP
inlawrev-3369	1254	26	5%.^^^	5%.^^^	NUM
inlawrev-3369	1254	27	by	by	ADP
inlawrev-3369	1254	28	statute	statute	PROPN
inlawrev-3369	1254	29	,	,	PUNCT
inlawrev-3369	1254	30	a	a	DET
inlawrev-3369	1254	31	taxpayer	taxpayer	NOUN
inlawrev-3369	1254	32	is	be	AUX
inlawrev-3369	1254	33	entitled	entitle	VERB
inlawrev-3369	1254	34	to	to	ADP
inlawrev-3369	1254	35	an	an	DET
inlawrev-3369	1254	36	adjustment	adjustment	NOUN
inlawrev-3369	1254	37	for	for	ADP
inlawrev-3369	1254	38	a	a	DET
inlawrev-3369	1254	39	loss	loss	NOUN
inlawrev-3369	1254	40	in	in	ADP
inlawrev-3369	1254	41	value	value	NOUN
inlawrev-3369	1254	42	caused	cause	VERB
inlawrev-3369	1254	43	by	by	ADP
inlawrev-3369	1254	44	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3369	1254	45	loveless	loveless	NOUN
inlawrev-3369	1254	46	first	first	ADV
inlawrev-3369	1254	47	argued	argue	VERB
inlawrev-3369	1254	48	that	that	SCONJ
inlawrev-3369	1254	49	the	the	DET
inlawrev-3369	1254	50	isbtc	isbtc	NOUN
inlawrev-3369	1254	51	's	's	PART
inlawrev-3369	1254	52	allowance	allowance	NOUN
inlawrev-3369	1254	53	of	of	ADP
inlawrev-3369	1254	54	a	a	DET
inlawrev-3369	1254	55	5	5	NUM
inlawrev-3369	1254	56	%	%	NOUN
inlawrev-3369	1254	57	obsolescence	obsolescence	NOUN
inlawrev-3369	1254	58	adjustment	adjustment	NOUN
inlawrev-3369	1254	59	was	be	AUX
inlawrev-3369	1254	60	unsupported	unsupported	ADJ
inlawrev-3369	1254	61	by	by	ADP
inlawrev-3369	1254	62	the	the	DET
inlawrev-3369	1254	63	evidence.^^^	evidence.^^^	PROPN
inlawrev-3369	1254	64	the	the	DET
inlawrev-3369	1254	65	isbtc	isbtc	NOUN
inlawrev-3369	1254	66	countered	counter	VERB
inlawrev-3369	1254	67	that	that	SCONJ
inlawrev-3369	1254	68	loveless	loveless	ADJ
inlawrev-3369	1254	69	had	have	AUX
inlawrev-3369	1254	70	not	not	PART
inlawrev-3369	1254	71	demonstrated	demonstrate	VERB
inlawrev-3369	1254	72	that	that	SCONJ
inlawrev-3369	1254	73	any	any	DET
inlawrev-3369	1254	74	additional	additional	ADJ
inlawrev-3369	1254	75	obsolescence	obsolescence	NOUN
inlawrev-3369	1254	76	was	be	AUX
inlawrev-3369	1254	77	warranted.^	warranted.^	NOUN
inlawrev-3369	1254	78	*	*	PUNCT
inlawrev-3369	1254	79	'	'	NUM
inlawrev-3369	1254	80	*	*	NOUN
inlawrev-3369	1255	1	the	the	DET
inlawrev-3369	1255	2	court	court	NOUN
inlawrev-3369	1255	3	determined	determine	VERB
inlawrev-3369	1255	4	that	that	SCONJ
inlawrev-3369	1255	5	even	even	ADV
inlawrev-3369	1255	6	if	if	SCONJ
inlawrev-3369	1255	7	loveless	loveless	ADJ
inlawrev-3369	1255	8	had	have	AUX
inlawrev-3369	1255	9	failed	fail	VERB
inlawrev-3369	1255	10	to	to	PART
inlawrev-3369	1255	11	demonstrate	demonstrate	VERB
inlawrev-3369	1255	12	that	that	SCONJ
inlawrev-3369	1255	13	additional	additional	ADJ
inlawrev-3369	1255	14	obsolescence	obsolescence	NOUN
inlawrev-3369	1255	15	was	be	AUX
inlawrev-3369	1255	16	appropriate	appropriate	ADJ
inlawrev-3369	1255	17	,	,	PUNCT
inlawrev-3369	1255	18	which	which	PRON
inlawrev-3369	1255	19	the	the	DET
inlawrev-3369	1255	20	court	court	NOUN
inlawrev-3369	1255	21	did	do	AUX
inlawrev-3369	1255	22	not	not	PART
inlawrev-3369	1255	23	believe	believe	VERB
inlawrev-3369	1255	24	was	be	AUX
inlawrev-3369	1255	25	the	the	DET
inlawrev-3369	1255	26	case	case	NOUN
inlawrev-3369	1255	27	,	,	PUNCT
inlawrev-3369	1255	28	it	it	PRON
inlawrev-3369	1255	29	was	be	AUX
inlawrev-3369	1255	30	still	still	ADV
inlawrev-3369	1255	31	incumbent	incumbent	ADJ
inlawrev-3369	1255	32	upon	upon	SCONJ
inlawrev-3369	1255	33	the	the	DET
inlawrev-3369	1255	34	isbtc	isbtc	NOUN
inlawrev-3369	1255	35	to	to	PART
inlawrev-3369	1255	36	support	support	VERB
inlawrev-3369	1255	37	the	the	DET
inlawrev-3369	1255	38	grant	grant	NOUN
inlawrev-3369	1255	39	of	of	ADP
inlawrev-3369	1255	40	5	5	NUM
inlawrev-3369	1255	41	%	%	NOUN
inlawrev-3369	1255	42	as	as	SCONJ
inlawrev-3369	1255	43	opposed	oppose	VERB
inlawrev-3369	1255	44	to	to	ADP
inlawrev-3369	1255	45	any	any	DET
inlawrev-3369	1255	46	other	other	ADJ
inlawrev-3369	1255	47	figure	figure	NOUN
inlawrev-3369	1255	48	.^^^	.^^^	VERB
inlawrev-3369	1256	1	having	having	AUX
inlawrev-3369	1256	2	found	find	VERB
inlawrev-3369	1256	3	that	that	SCONJ
inlawrev-3369	1256	4	the	the	DET
inlawrev-3369	1256	5	isbtc	isbtc	NOUN
inlawrev-3369	1256	6	could	could	AUX
inlawrev-3369	1256	7	not	not	PART
inlawrev-3369	1256	8	explain	explain	VERB
inlawrev-3369	1256	9	the	the	DET
inlawrev-3369	1256	10	facts	fact	NOUN
inlawrev-3369	1256	11	relied	rely	VERB
inlawrev-3369	1256	12	upon	upon	SCONJ
inlawrev-3369	1256	13	in	in	ADP
inlawrev-3369	1256	14	choosing	choose	VERB
inlawrev-3369	1256	15	the	the	DET
inlawrev-3369	1256	16	5	5	NUM
inlawrev-3369	1256	17	%	%	NOUN
inlawrev-3369	1256	18	figure	figure	NOUN
inlawrev-3369	1256	19	,	,	PUNCT
inlawrev-3369	1256	20	other	other	ADJ
inlawrev-3369	1256	21	than	than	ADP
inlawrev-3369	1256	22	the	the	DET
inlawrev-3369	1256	23	subjective	subjective	ADJ
inlawrev-3369	1256	24	belief	belief	NOUN
inlawrev-3369	1256	25	of	of	ADP
inlawrev-3369	1256	26	the	the	DET
inlawrev-3369	1256	27	hearing	hearing	NOUN
inlawrev-3369	1256	28	officer	officer	NOUN
inlawrev-3369	1256	29	,	,	PUNCT
inlawrev-3369	1256	30	the	the	DET
inlawrev-3369	1256	31	court	court	NOUN
inlawrev-3369	1256	32	held	hold	VERB
inlawrev-3369	1256	33	that	that	SCONJ
inlawrev-3369	1256	34	the	the	DET
inlawrev-3369	1256	35	isbtc	isbtc	NOUN
inlawrev-3369	1256	36	had	have	VERB
inlawrev-3369	1256	37	not	not	PART
inlawrev-3369	1256	38	375	375	NUM
inlawrev-3369	1256	39	.	.	PUNCT
inlawrev-3369	1256	40	seeid.dli\251	seeid.dli\251	PROPN
inlawrev-3369	1256	41	.	.	PUNCT
inlawrev-3369	1257	1	376	376	NUM
inlawrev-3369	1257	2	.	.	PUNCT
inlawrev-3369	1258	1	i	i	PRON
inlawrev-3369	1258	2	d	d	PROPN
inlawrev-3369	1258	3	at	at	ADP
inlawrev-3369	1258	4	1257	1257	NUM
inlawrev-3369	1258	5	,	,	PUNCT
inlawrev-3369	1258	6	1258	1258	NUM
inlawrev-3369	1258	7	.	.	PUNCT
inlawrev-3369	1259	1	3	3	NUM
inlawrev-3369	1259	2	77	77	NUM
inlawrev-3369	1259	3	.	.	PUNCT
inlawrev-3369	1260	1	i	i	PRON
inlawrev-3369	1260	2	d.	d.	PROPN
inlawrev-3369	1260	3	at	at	ADP
inlawrev-3369	1260	4	1	1	NUM
inlawrev-3369	1260	5	256	256	NUM
inlawrev-3369	1260	6	(	(	PUNCT
inlawrev-3369	1260	7	citing	cite	VERB
inlawrev-3369	1260	8	ind	ind	NOUN
inlawrev-3369	1260	9	.	.	PUNCT
inlawrev-3369	1261	1	admin	admin	PROPN
inlawrev-3369	1261	2	.	.	PUNCT
inlawrev-3369	1261	3	code	code	PROPN
inlawrev-3369	1261	4	tit	tit	PROPN
inlawrev-3369	1261	5	.	.	PUNCT
inlawrev-3369	1262	1	50	50	NUM
inlawrev-3369	1262	2	r.	r.	NOUN
inlawrev-3369	1262	3	2.1	2.1	NUM
inlawrev-3369	1262	4	-	-	SYM
inlawrev-3369	1262	5	5	5	NUM
inlawrev-3369	1262	6	-	-	PUNCT
inlawrev-3369	1262	7	1(1	1(1	NUM
inlawrev-3369	1262	8	992	992	NUM
inlawrev-3369	1262	9	)	)	PUNCT
inlawrev-3369	1262	10	(	(	PUNCT
inlawrev-3369	1262	11	recodified	recodifie	VERB
inlawrev-3369	1262	12	at	at	ADP
inlawrev-3369	1262	13	ind	ind	PROPN
inlawrev-3369	1262	14	.	.	PUNCT
inlawrev-3369	1263	1	admin	admin	PROPN
inlawrev-3369	1263	2	.	.	PUNCT
inlawrev-3369	1263	3	code	code	PROPN
inlawrev-3369	1263	4	tit	tit	PROPN
inlawrev-3369	1263	5	.	.	PUNCT
inlawrev-3369	1264	1	50	50	NUM
inlawrev-3369	1264	2	,	,	PUNCT
inlawrev-3369	1264	3	r.	r.	NOUN
inlawrev-3369	1264	4	2.2	2.2	NUM
inlawrev-3369	1264	5	-	-	SYM
inlawrev-3369	1264	6	10	10	NUM
inlawrev-3369	1264	7	-	-	SYM
inlawrev-3369	1264	8	7	7	NUM
inlawrev-3369	1264	9	(	(	PUNCT
inlawrev-3369	1264	10	1996	1996	NUM
inlawrev-3369	1264	11	)	)	PUNCT
inlawrev-3369	1264	12	)	)	PUNCT
inlawrev-3369	1264	13	.	.	PUNCT
inlawrev-3369	1265	1	378	378	NUM
inlawrev-3369	1265	2	.	.	PUNCT
inlawrev-3369	1266	1	i	i	PRON
inlawrev-3369	1266	2	d	d	PROPN
inlawrev-3369	1266	3	at	at	ADP
inlawrev-3369	1266	4	1258	1258	NUM
inlawrev-3369	1266	5	.	.	PUNCT
inlawrev-3369	1267	1	379	379	NUM
inlawrev-3369	1267	2	.	.	PUNCT
inlawrev-3369	1268	1	i	i	PRON
inlawrev-3369	1268	2	d	d	PROPN
inlawrev-3369	1268	3	at	at	ADP
inlawrev-3369	1268	4	1259	1259	NUM
inlawrev-3369	1268	5	.	.	PUNCT
inlawrev-3369	1269	1	380	380	NUM
inlawrev-3369	1269	2	.	.	X
inlawrev-3369	1269	3	695	695	NUM
inlawrev-3369	1269	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1269	5	1045	1045	NUM
inlawrev-3369	1269	6	(	(	PUNCT
inlawrev-3369	1269	7	ind	ind	NOUN
inlawrev-3369	1269	8	.	.	PUNCT
inlawrev-3369	1270	1	tax	tax	PROPN
inlawrev-3369	1270	2	ct	ct	PROPN
inlawrev-3369	1270	3	.	.	PROPN
inlawrev-3369	1270	4	1998	1998	NUM
inlawrev-3369	1270	5	)	)	PUNCT
inlawrev-3369	1270	6	.	.	PUNCT
inlawrev-3369	1271	1	381	381	X
inlawrev-3369	1271	2	.	.	PUNCT
inlawrev-3369	1271	3	see	see	VERB
inlawrev-3369	1271	4	i	i	PROPN
inlawrev-3369	1271	5	d	d	PROPN
inlawrev-3369	1271	6	sa	sa	PROPN
inlawrev-3369	1271	7	1047	1047	NUM
inlawrev-3369	1271	8	.	.	PUNCT
inlawrev-3369	1272	1	382	382	NUM
inlawrev-3369	1272	2	.	.	PUNCT
inlawrev-3369	1273	1	i	i	PRON
inlawrev-3369	1273	2	d.	d.	PROPN
inlawrev-3369	1273	3	(	(	PUNCT
inlawrev-3369	1273	4	citing	cite	VERB
inlawrev-3369	1273	5	ind	ind	NOUN
inlawrev-3369	1273	6	.	.	PUNCT
inlawrev-3369	1274	1	admin	admin	PROPN
inlawrev-3369	1274	2	.	.	PUNCT
inlawrev-3369	1274	3	code	code	PROPN
inlawrev-3369	1274	4	tit	tit	PROPN
inlawrev-3369	1274	5	.	.	PUNCT
inlawrev-3369	1275	1	50	50	NUM
inlawrev-3369	1275	2	,	,	PUNCT
inlawrev-3369	1275	3	r.	r.	PROPN
inlawrev-3369	1275	4	2	2	NUM
inlawrev-3369	1275	5	.	.	NOUN
inlawrev-3369	1275	6	1	1	NUM
inlawrev-3369	1275	7	-	-	SYM
inlawrev-3369	1275	8	5	5	NUM
inlawrev-3369	1275	9	-	-	SYM
inlawrev-3369	1275	10	1	1	NUM
inlawrev-3369	1275	11	(	(	PUNCT
inlawrev-3369	1275	12	1992	1992	NUM
inlawrev-3369	1275	13	)	)	PUNCT
inlawrev-3369	1275	14	(	(	PUNCT
inlawrev-3369	1275	15	recodified	recodifie	VERB
inlawrev-3369	1275	16	at	at	ADP
inlawrev-3369	1275	17	ind	ind	PROPN
inlawrev-3369	1275	18	.	.	PUNCT
inlawrev-3369	1276	1	admin	admin	PROPN
inlawrev-3369	1276	2	.	.	PUNCT
inlawrev-3369	1276	3	code	code	PROPN
inlawrev-3369	1276	4	tit	tit	PROPN
inlawrev-3369	1276	5	.	.	PUNCT
inlawrev-3369	1277	1	50	50	NUM
inlawrev-3369	1277	2	,	,	PUNCT
inlawrev-3369	1277	3	r.	r.	NOUN
inlawrev-3369	1277	4	2.21	2.21	NUM
inlawrev-3369	1277	5	0	0	NUM
inlawrev-3369	1277	6	-	-	SYM
inlawrev-3369	1277	7	7(e	7(e	NUM
inlawrev-3369	1277	8	)	)	PUNCT
inlawrev-3369	1277	9	(	(	PUNCT
inlawrev-3369	1277	10	1	1	NUM
inlawrev-3369	1277	11	996	996	NUM
inlawrev-3369	1277	12	)	)	PUNCT
inlawrev-3369	1277	13	)	)	PUNCT
inlawrev-3369	1277	14	)	)	PUNCT
inlawrev-3369	1277	15	.	.	PUNCT
inlawrev-3369	1278	1	383	383	NUM
inlawrev-3369	1278	2	.	.	PUNCT
inlawrev-3369	1279	1	see	see	VERB
inlawrev-3369	1279	2	i	i	PRON
inlawrev-3369	1279	3	d	d	PROPN
inlawrev-3369	1279	4	at	at	ADP
inlawrev-3369	1279	5	1048	1048	NUM
inlawrev-3369	1279	6	.	.	PUNCT
inlawrev-3369	1280	1	384	384	NUM
inlawrev-3369	1280	2	.	.	PUNCT
inlawrev-3369	1280	3	see	see	VERB
inlawrev-3369	1280	4	i	i	PROPN
inlawrev-3369	1280	5	d	d	PROPN
inlawrev-3369	1280	6	385	385	NUM
inlawrev-3369	1280	7	.	.	PUNCT
inlawrev-3369	1281	1	i	i	PRON
inlawrev-3369	1281	2	d	d	PROPN
inlawrev-3369	1281	3	1	1	NUM
inlawrev-3369	1281	4	040	040	NUM
inlawrev-3369	1281	5	indiana	indiana	PROPN
inlawrev-3369	1281	6	law	law	PROPN
inlawrev-3369	1281	7	review	review	NOUN
inlawrev-3369	1282	1	[	[	X
inlawrev-3369	1282	2	vol	vol	NOUN
inlawrev-3369	1282	3	.	.	PUNCT
inlawrev-3369	1283	1	32	32	NUM
inlawrev-3369	1283	2	:	:	SYM
inlawrev-3369	1283	3	1	1	NUM
inlawrev-3369	1283	4	003	003	NUM
inlawrev-3369	1283	5	supported	support	VERB
inlawrev-3369	1283	6	the	the	DET
inlawrev-3369	1283	7	finding	finding	NOUN
inlawrev-3369	1283	8	with	with	ADP
inlawrev-3369	1283	9	substantial	substantial	ADJ
inlawrev-3369	1283	10	evidence.^^^	evidence.^^^	PROPN
inlawrev-3369	1283	11	the	the	DET
inlawrev-3369	1283	12	court	court	NOUN
inlawrev-3369	1283	13	next	next	ADV
inlawrev-3369	1283	14	examined	examine	VERB
inlawrev-3369	1283	15	whether	whether	SCONJ
inlawrev-3369	1283	16	loveless	loveless	ADJ
inlawrev-3369	1283	17	had	have	AUX
inlawrev-3369	1283	18	presented	present	VERB
inlawrev-3369	1283	19	sufficient	sufficient	ADJ
inlawrev-3369	1283	20	evidence	evidence	NOUN
inlawrev-3369	1283	21	to	to	PART
inlawrev-3369	1283	22	demonstrate	demonstrate	VERB
inlawrev-3369	1283	23	that	that	SCONJ
inlawrev-3369	1283	24	an	an	DET
inlawrev-3369	1283	25	obsolescence	obsolescence	NOUN
inlawrev-3369	1283	26	adjustment	adjustment	NOUN
inlawrev-3369	1283	27	for	for	ADP
inlawrev-3369	1283	28	an	an	DET
inlawrev-3369	1283	29	amount	amount	NOUN
inlawrev-3369	1283	30	greater	great	ADJ
inlawrev-3369	1283	31	than	than	ADP
inlawrev-3369	1283	32	5	5	NUM
inlawrev-3369	1283	33	%	%	NOUN
inlawrev-3369	1283	34	was	be	AUX
inlawrev-3369	1283	35	justified	justify	VERB
inlawrev-3369	1283	36	.	.	PUNCT
inlawrev-3369	1284	1	loveless	loveless	ADJ
inlawrev-3369	1284	2	presented	present	VERB
inlawrev-3369	1284	3	financial	financial	ADJ
inlawrev-3369	1284	4	statements	statement	NOUN
inlawrev-3369	1284	5	showing	show	VERB
inlawrev-3369	1284	6	a	a	DET
inlawrev-3369	1284	7	decrease	decrease	NOUN
inlawrev-3369	1284	8	in	in	ADP
inlawrev-3369	1284	9	income	income	NOUN
inlawrev-3369	1284	10	over	over	ADP
inlawrev-3369	1284	11	a	a	DET
inlawrev-3369	1284	12	three	three	NUM
inlawrev-3369	1284	13	-	-	PUNCT
inlawrev-3369	1284	14	year	year	NOUN
inlawrev-3369	1284	15	period.^^^	period.^^^	NOUN
inlawrev-3369	1284	16	further	further	ADJ
inlawrev-3369	1284	17	evidence	evidence	NOUN
inlawrev-3369	1284	18	presented	present	VERB
inlawrev-3369	1284	19	tended	tend	VERB
inlawrev-3369	1284	20	to	to	PART
inlawrev-3369	1284	21	demonstrate	demonstrate	VERB
inlawrev-3369	1284	22	that	that	SCONJ
inlawrev-3369	1284	23	in	in	ADP
inlawrev-3369	1284	24	order	order	NOUN
inlawrev-3369	1284	25	to	to	PART
inlawrev-3369	1284	26	keep	keep	VERB
inlawrev-3369	1284	27	the	the	DET
inlawrev-3369	1284	28	property	property	NOUN
inlawrev-3369	1284	29	fully	fully	ADV
inlawrev-3369	1284	30	occupied	occupy	VERB
inlawrev-3369	1284	31	,	,	PUNCT
inlawrev-3369	1284	32	loveless	loveless	ADJ
inlawrev-3369	1284	33	had	have	VERB
inlawrev-3369	1284	34	to	to	PART
inlawrev-3369	1284	35	change	change	VERB
inlawrev-3369	1284	36	from	from	ADP
inlawrev-3369	1284	37	net	net	ADJ
inlawrev-3369	1284	38	leases	lease	NOUN
inlawrev-3369	1284	39	to	to	ADP
inlawrev-3369	1284	40	gross	gross	ADJ
inlawrev-3369	1284	41	leases.^^^	leases.^^^	PROPN
inlawrev-3369	1284	42	gross	gross	ADJ
inlawrev-3369	1284	43	leases	lease	NOUN
inlawrev-3369	1284	44	result	result	VERB
inlawrev-3369	1284	45	in	in	ADP
inlawrev-3369	1284	46	less	less	ADJ
inlawrev-3369	1284	47	gross	gross	ADJ
inlawrev-3369	1284	48	income	income	NOUN
inlawrev-3369	1284	49	for	for	ADP
inlawrev-3369	1284	50	the	the	DET
inlawrev-3369	1284	51	property	property	NOUN
inlawrev-3369	1284	52	owner	owner	NOUN
inlawrev-3369	1284	53	because	because	SCONJ
inlawrev-3369	1284	54	the	the	DET
inlawrev-3369	1284	55	lessor	lessor	NOUN
inlawrev-3369	1284	56	is	be	AUX
inlawrev-3369	1284	57	required	require	VERB
inlawrev-3369	1284	58	to	to	PART
inlawrev-3369	1284	59	pay	pay	VERB
inlawrev-3369	1284	60	expenses	expense	NOUN
inlawrev-3369	1284	61	such	such	ADJ
inlawrev-3369	1284	62	as	as	ADP
inlawrev-3369	1284	63	utilities	utility	NOUN
inlawrev-3369	1284	64	and	and	CCONJ
inlawrev-3369	1284	65	taxes.^^^	taxes.^^^	PROPN
inlawrev-3369	1284	66	a	a	DET
inlawrev-3369	1284	67	"	"	PUNCT
inlawrev-3369	1284	68	cause	cause	NOUN
inlawrev-3369	1284	69	of	of	ADP
inlawrev-3369	1284	70	economic	economic	ADJ
inlawrev-3369	1284	71	obsolescence	obsolescence	NOUN
inlawrev-3369	1284	72	is	be	AUX
inlawrev-3369	1284	73	a	a	DET
inlawrev-3369	1284	74	decrease	decrease	NOUN
inlawrev-3369	1284	75	in	in	ADP
inlawrev-3369	1284	76	the	the	DET
inlawrev-3369	1284	77	'	'	PUNCT
inlawrev-3369	1284	78	[	[	NOUN
inlawrev-3369	1284	79	mjarket	mjarket	NOUN
inlawrev-3369	1284	80	acceptability	acceptability	NOUN
inlawrev-3369	1284	81	of	of	ADP
inlawrev-3369	1284	82	the	the	DET
inlawrev-3369	1284	83	product	product	NOUN
inlawrev-3369	1284	84	or	or	CCONJ
inlawrev-3369	1284	85	devices	device	NOUN
inlawrev-3369	1284	86	for	for	ADP
inlawrev-3369	1284	87	which	which	PRON
inlawrev-3369	1284	88	the	the	DET
inlawrev-3369	1284	89	property	property	NOUN
inlawrev-3369	1284	90	was	be	AUX
inlawrev-3369	1284	91	constructed	construct	VERB
inlawrev-3369	1284	92	or	or	CCONJ
inlawrev-3369	1284	93	is	be	AUX
inlawrev-3369	1284	94	currently	currently	ADV
inlawrev-3369	1284	95	used	use	VERB
inlawrev-3369	1284	96	.	.	PUNCT
inlawrev-3369	1285	1	"'^^	"'^^	PUNCT
inlawrev-3369	1285	2	°	°	ADP
inlawrev-3369	1285	3	the	the	DET
inlawrev-3369	1285	4	product	product	NOUN
inlawrev-3369	1285	5	in	in	ADP
inlawrev-3369	1285	6	this	this	DET
inlawrev-3369	1285	7	case	case	NOUN
inlawrev-3369	1285	8	was	be	AUX
inlawrev-3369	1285	9	the	the	DET
inlawrev-3369	1285	10	office	office	NOUN
inlawrev-3369	1285	11	space	space	NOUN
inlawrev-3369	1285	12	,	,	PUNCT
inlawrev-3369	1285	13	and	and	CCONJ
inlawrev-3369	1285	14	the	the	DET
inlawrev-3369	1285	15	court	court	NOUN
inlawrev-3369	1285	16	found	find	VERB
inlawrev-3369	1285	17	that	that	SCONJ
inlawrev-3369	1285	18	the	the	DET
inlawrev-3369	1285	19	change	change	NOUN
inlawrev-3369	1285	20	in	in	ADP
inlawrev-3369	1285	21	lease	lease	NOUN
inlawrev-3369	1285	22	terms	term	NOUN
inlawrev-3369	1285	23	from	from	ADP
inlawrev-3369	1285	24	net	net	ADJ
inlawrev-3369	1285	25	leases	lease	NOUN
inlawrev-3369	1285	26	to	to	ADP
inlawrev-3369	1285	27	gross	gross	ADJ
inlawrev-3369	1285	28	leases	lease	NOUN
inlawrev-3369	1285	29	was	be	AUX
inlawrev-3369	1285	30	evidence	evidence	NOUN
inlawrev-3369	1285	31	that	that	SCONJ
inlawrev-3369	1285	32	the	the	DET
inlawrev-3369	1285	33	market	market	NOUN
inlawrev-3369	1285	34	considered	consider	VERB
inlawrev-3369	1285	35	the	the	DET
inlawrev-3369	1285	36	leases	lease	NOUN
inlawrev-3369	1285	37	worth	worth	ADJ
inlawrev-3369	1285	38	less	less	ADJ
inlawrev-3369	1285	39	than	than	SCONJ
inlawrev-3369	1285	40	it	it	PRON
inlawrev-3369	1285	41	had	have	VERB
inlawrev-3369	1285	42	previously.^^^	previously.^^^	PROPN
inlawrev-3369	1285	43	consequently	consequently	ADV
inlawrev-3369	1285	44	,	,	PUNCT
inlawrev-3369	1285	45	the	the	DET
inlawrev-3369	1285	46	court	court	NOUN
inlawrev-3369	1285	47	held	hold	VERB
inlawrev-3369	1285	48	that	that	DET
inlawrev-3369	1285	49	loveless	loveless	ADJ
inlawrev-3369	1285	50	had	have	AUX
inlawrev-3369	1285	51	established	establish	VERB
inlawrev-3369	1285	52	a	a	DET
inlawrev-3369	1285	53	prima	prima	NOUN
inlawrev-3369	1285	54	facie	facie	NOUN
inlawrev-3369	1285	55	case	case	NOUN
inlawrev-3369	1285	56	of	of	ADP
inlawrev-3369	1285	57	economic	economic	ADJ
inlawrev-3369	1285	58	obsolescence	obsolescence	NOUN
inlawrev-3369	1285	59	and	and	CCONJ
inlawrev-3369	1285	60	the	the	DET
inlawrev-3369	1285	61	isbtc	isbtc	NOUN
inlawrev-3369	1285	62	's	's	PART
inlawrev-3369	1285	63	failure	failure	NOUN
inlawrev-3369	1285	64	to	to	PART
inlawrev-3369	1285	65	consider	consider	VERB
inlawrev-3369	1285	66	such	such	ADJ
inlawrev-3369	1285	67	in	in	ADP
inlawrev-3369	1285	68	rendering	render	VERB
inlawrev-3369	1285	69	its	its	PRON
inlawrev-3369	1285	70	final	final	ADJ
inlawrev-3369	1285	71	assessment	assessment	NOUN
inlawrev-3369	1285	72	determination	determination	NOUN
inlawrev-3369	1285	73	constituted	constitute	VERB
inlawrev-3369	1285	74	an	an	DET
inlawrev-3369	1285	75	abuse	abuse	NOUN
inlawrev-3369	1285	76	of	of	ADP
inlawrev-3369	1285	77	discretion.^^^	discretion.^^^	PROPN
inlawrev-3369	1285	78	the	the	DET
inlawrev-3369	1285	79	court	court	NOUN
inlawrev-3369	1285	80	remanded	remand	VERB
inlawrev-3369	1285	81	the	the	DET
inlawrev-3369	1285	82	case	case	NOUN
inlawrev-3369	1285	83	to	to	ADP
inlawrev-3369	1285	84	the	the	DET
inlawrev-3369	1285	85	isbtc	isbtc	NOUN
inlawrev-3369	1285	86	for	for	ADP
inlawrev-3369	1285	87	consideration	consideration	NOUN
inlawrev-3369	1285	88	of	of	ADP
inlawrev-3369	1285	89	the	the	DET
inlawrev-3369	1285	90	amount	amount	NOUN
inlawrev-3369	1285	91	of	of	ADP
inlawrev-3369	1285	92	obsolescence	obsolescence	NOUN
inlawrev-3369	1285	93	to	to	PART
inlawrev-3369	1285	94	which	which	PRON
inlawrev-3369	1285	95	loveless	loveless	ADJ
inlawrev-3369	1285	96	was	be	AUX
inlawrev-3369	1285	97	entitled	entitle	VERB
inlawrev-3369	1285	98	,	,	PUNCT
inlawrev-3369	1285	99	because	because	SCONJ
inlawrev-3369	1285	100	neither	neither	DET
inlawrev-3369	1285	101	party	party	NOUN
inlawrev-3369	1285	102	had	have	AUX
inlawrev-3369	1285	103	supported	support	VERB
inlawrev-3369	1285	104	its	its	PRON
inlawrev-3369	1285	105	respective	respective	ADJ
inlawrev-3369	1285	106	conclusion	conclusion	NOUN
inlawrev-3369	1285	107	with	with	ADP
inlawrev-3369	1285	108	substantial	substantial	ADJ
inlawrev-3369	1285	109	evidence.^^^	evidence.^^^	PROPN
inlawrev-3369	1285	110	d.	d.	PROPN
inlawrev-3369	1285	111	indiana	indiana	PROPN
inlawrev-3369	1285	112	property	property	PROPN
inlawrev-3369	1285	113	taxes	taxis	NOUN
inlawrev-3369	1285	114	—	—	PUNCT
inlawrev-3369	1285	115	business	business	NOUN
inlawrev-3369	1285	116	personal	personal	ADJ
inlawrev-3369	1285	117	property	property	NOUN
inlawrev-3369	1285	118	tax	tax	NOUN
inlawrev-3369	1285	119	in	in	ADP
inlawrev-3369	1285	120	monarch	monarch	PROPN
inlawrev-3369	1285	121	steel	steel	PROPN
inlawrev-3369	1285	122	co.	co.	PROPN
inlawrev-3369	1285	123	v.	v.	ADP
inlawrev-3369	1285	124	state	state	PROPN
inlawrev-3369	1285	125	board	board	PROPN
inlawrev-3369	1285	126	oftax	oftax	NOUN
inlawrev-3369	1285	127	commissioners^^^	commissioners^^^	VERB
inlawrev-3369	1285	128	monarch	monarch	PROPN
inlawrev-3369	1285	129	steel	steel	NOUN
inlawrev-3369	1285	130	(	(	PUNCT
inlawrev-3369	1285	131	"	"	PUNCT
inlawrev-3369	1285	132	monarch	monarch	NOUN
inlawrev-3369	1285	133	"	"	PUNCT
inlawrev-3369	1285	134	)	)	PUNCT
inlawrev-3369	1285	135	,	,	PUNCT
inlawrev-3369	1285	136	a	a	DET
inlawrev-3369	1285	137	steel	steel	NOUN
inlawrev-3369	1285	138	service	service	NOUN
inlawrev-3369	1285	139	center	center	NOUN
inlawrev-3369	1285	140	located	locate	VERB
inlawrev-3369	1285	141	in	in	ADP
inlawrev-3369	1285	142	indiana	indiana	PROPN
inlawrev-3369	1285	143	,	,	PUNCT
inlawrev-3369	1285	144	purchased	purchase	VERB
inlawrev-3369	1285	145	steel	steel	NOUN
inlawrev-3369	1285	146	plates	plate	NOUN
inlawrev-3369	1285	147	,	,	PUNCT
inlawrev-3369	1285	148	bars	bar	NOUN
inlawrev-3369	1285	149	,	,	PUNCT
inlawrev-3369	1285	150	and	and	CCONJ
inlawrev-3369	1285	151	coils	coil	NOUN
inlawrev-3369	1285	152	from	from	ADP
inlawrev-3369	1285	153	companies	company	NOUN
inlawrev-3369	1285	154	inside	inside	ADP
inlawrev-3369	1285	155	and	and	CCONJ
inlawrev-3369	1285	156	outside	outside	ADP
inlawrev-3369	1285	157	indiana	indiana	PROPN
inlawrev-3369	1285	158	and	and	CCONJ
inlawrev-3369	1285	159	sold	sell	VERB
inlawrev-3369	1285	160	such	such	ADJ
inlawrev-3369	1285	161	to	to	ADP
inlawrev-3369	1285	162	customers	customer	NOUN
inlawrev-3369	1285	163	both	both	CCONJ
inlawrev-3369	1285	164	inside	inside	ADP
inlawrev-3369	1285	165	and	and	CCONJ
inlawrev-3369	1285	166	outside	outside	ADP
inlawrev-3369	1285	167	indiana.^^^	indiana.^^^	PROPN
inlawrev-3369	1285	168	in	in	ADP
inlawrev-3369	1285	169	general	general	ADJ
inlawrev-3369	1285	170	.	.	PUNCT
inlawrev-3369	1286	1	monarch	monarch	NOUN
inlawrev-3369	1286	2	resold	resold	VERB
inlawrev-3369	1286	3	the	the	DET
inlawrev-3369	1286	4	bars	bar	NOUN
inlawrev-3369	1286	5	and	and	CCONJ
inlawrev-3369	1286	6	coils	coil	NOUN
inlawrev-3369	1286	7	in	in	ADP
inlawrev-3369	1286	8	the	the	DET
inlawrev-3369	1286	9	same	same	ADJ
inlawrev-3369	1286	10	form	form	NOUN
inlawrev-3369	1286	11	as	as	SCONJ
inlawrev-3369	1286	12	received	receive	VERB
inlawrev-3369	1286	13	by	by	ADP
inlawrev-3369	1286	14	monarch	monarch	PROPN
inlawrev-3369	1286	15	.	.	PUNCT
inlawrev-3369	1287	1	however	however	ADV
inlawrev-3369	1287	2	,	,	PUNCT
inlawrev-3369	1287	3	monarch	monarch	NOUN
inlawrev-3369	1287	4	usually	usually	ADV
inlawrev-3369	1287	5	cut	cut	VERB
inlawrev-3369	1287	6	or	or	CCONJ
inlawrev-3369	1287	7	changed	change	VERB
inlawrev-3369	1287	8	the	the	DET
inlawrev-3369	1287	9	steel	steel	NOUN
inlawrev-3369	1287	10	plates	plate	NOUN
inlawrev-3369	1287	11	before	before	SCONJ
inlawrev-3369	1287	12	reselling	resell	VERB
inlawrev-3369	1287	13	them.^^^	them.^^^	ADJ
inlawrev-3369	1287	14	monarch	monarch	NOUN
inlawrev-3369	1287	15	argued	argue	VERB
inlawrev-3369	1287	16	that	that	SCONJ
inlawrev-3369	1287	17	because	because	SCONJ
inlawrev-3369	1287	18	of	of	ADP
inlawrev-3369	1287	19	its	its	PRON
inlawrev-3369	1287	20	operations	operation	NOUN
inlawrev-3369	1287	21	.	.	PUNCT
inlawrev-3369	1288	1	monarch	monarch	NOUN
inlawrev-3369	1288	2	was	be	AUX
inlawrev-3369	1288	3	entitled	entitle	VERB
inlawrev-3369	1288	4	to	to	ADP
inlawrev-3369	1288	5	an	an	DET
inlawrev-3369	1288	6	interstate	interstate	ADJ
inlawrev-3369	1288	7	commerce	commerce	NOUN
inlawrev-3369	1288	8	exemption	exemption	NOUN
inlawrev-3369	1288	9	for	for	ADP
inlawrev-3369	1288	10	its	its	PRON
inlawrev-3369	1288	11	business	business	NOUN
inlawrev-3369	1288	12	personal	personal	ADJ
inlawrev-3369	1288	13	property	property	NOUN
inlawrev-3369	1288	14	for	for	ADP
inlawrev-3369	1288	15	the	the	DET
inlawrev-3369	1288	16	tax	tax	NOUN
inlawrev-3369	1288	17	years	year	NOUN
inlawrev-3369	1288	18	1987	1987	NUM
inlawrev-3369	1288	19	through	through	ADP
inlawrev-3369	1288	20	1995.^^^	1995.^^^	NUM
inlawrev-3369	1288	21	indiana	indiana	NOUN
inlawrev-3369	1288	22	allows	allow	VERB
inlawrev-3369	1288	23	inventory	inventory	NOUN
inlawrev-3369	1288	24	to	to	PART
inlawrev-3369	1288	25	be	be	AUX
inlawrev-3369	1288	26	exempt	exempt	ADJ
inlawrev-3369	1288	27	from	from	ADP
inlawrev-3369	1288	28	property	property	NOUN
inlawrev-3369	1288	29	tax	tax	NOUN
inlawrev-3369	1288	30	when	when	SCONJ
inlawrev-3369	1288	31	located	locate	VERB
inlawrev-3369	1288	32	within	within	ADP
inlawrev-3369	1288	33	indiana	indiana	PROPN
inlawrev-3369	1288	34	if	if	SCONJ
inlawrev-3369	1288	35	the	the	DET
inlawrev-3369	1288	36	inventory	inventory	NOUN
inlawrev-3369	1288	37	is	be	AUX
inlawrev-3369	1288	38	merely	merely	ADV
inlawrev-3369	1288	39	within	within	ADP
inlawrev-3369	1288	40	indiana	indiana	PROPN
inlawrev-3369	1288	41	to	to	PART
inlawrev-3369	1288	42	be	be	AUX
inlawrev-3369	1288	43	repackaged	repackage	VERB
inlawrev-3369	1288	44	or	or	CCONJ
inlawrev-3369	1288	45	is	be	AUX
inlawrev-3369	1288	46	in	in	ADP
inlawrev-3369	1288	47	386	386	NUM
inlawrev-3369	1288	48	.	.	PUNCT
inlawrev-3369	1289	1	i	i	PRON
inlawrev-3369	1289	2	d.	d.	PROPN
inlawrev-3369	1289	3	387	387	NUM
inlawrev-3369	1289	4	.	.	PUNCT
inlawrev-3369	1290	1	see	see	VERB
inlawrev-3369	1290	2	i	i	PRON
inlawrev-3369	1290	3	d.	d.	PROPN
inlawrev-3369	1290	4	at	at	ADP
inlawrev-3369	1290	5	1048	1048	NUM
inlawrev-3369	1290	6	-	-	SYM
inlawrev-3369	1290	7	49	49	NUM
inlawrev-3369	1290	8	.	.	PUNCT
inlawrev-3369	1291	1	388	388	NUM
inlawrev-3369	1291	2	.	.	PUNCT
inlawrev-3369	1292	1	see	see	VERB
inlawrev-3369	1292	2	i	i	PROPN
inlawrev-3369	1292	3	d	d	PROPN
inlawrev-3369	1292	4	389	389	NUM
inlawrev-3369	1292	5	.	.	PUNCT
inlawrev-3369	1293	1	see	see	VERB
inlawrev-3369	1293	2	i	i	PROPN
inlawrev-3369	1293	3	d.	d.	PROPN
inlawrev-3369	1293	4	atl048n.2	atl048n.2	PROPN
inlawrev-3369	1293	5	.	.	PROPN
inlawrev-3369	1294	1	390	390	NUM
inlawrev-3369	1294	2	.	.	PUNCT
inlawrev-3369	1295	1	i	i	PRON
inlawrev-3369	1295	2	d.	d.	PROPN
inlawrev-3369	1295	3	at	at	ADP
inlawrev-3369	1295	4	1049	1049	NUM
inlawrev-3369	1295	5	(	(	PUNCT
inlawrev-3369	1295	6	quoting	quote	VERB
inlawrev-3369	1295	7	ind	ind	NOUN
inlawrev-3369	1295	8	.	.	PUNCT
inlawrev-3369	1296	1	admin	admin	PROPN
inlawrev-3369	1296	2	code	code	PROPN
inlawrev-3369	1296	3	tit	tit	PROPN
inlawrev-3369	1296	4	.	.	PUNCT
inlawrev-3369	1297	1	50	50	NUM
inlawrev-3369	1297	2	,	,	PUNCT
inlawrev-3369	1297	3	r.	r.	NOUN
inlawrev-3369	1297	4	2.1	2.1	NUM
inlawrev-3369	1297	5	-	-	SYM
inlawrev-3369	1297	6	5	5	NUM
inlawrev-3369	1297	7	-	-	SYM
inlawrev-3369	1297	8	1	1	NUM
inlawrev-3369	1297	9	(	(	PUNCT
inlawrev-3369	1297	10	1992	1992	NUM
inlawrev-3369	1297	11	)	)	PUNCT
inlawrev-3369	1297	12	(	(	PUNCT
inlawrev-3369	1297	13	recodified	recodifie	VERB
inlawrev-3369	1297	14	at	at	ADP
inlawrev-3369	1297	15	ind	ind	PROPN
inlawrev-3369	1297	16	.	.	PUNCT
inlawrev-3369	1298	1	admin	admin	PROPN
inlawrev-3369	1298	2	.	.	PUNCT
inlawrev-3369	1298	3	code	code	PROPN
inlawrev-3369	1298	4	tit	tit	PROPN
inlawrev-3369	1298	5	.	.	PUNCT
inlawrev-3369	1299	1	50	50	NUM
inlawrev-3369	1299	2	,	,	PUNCT
inlawrev-3369	1299	3	r.	r.	NOUN
inlawrev-3369	1299	4	2.2	2.2	NUM
inlawrev-3369	1299	5	-	-	SYM
inlawrev-3369	1299	6	10	10	NUM
inlawrev-3369	1299	7	-	-	SYM
inlawrev-3369	1299	8	7	7	NUM
inlawrev-3369	1299	9	(	(	PUNCT
inlawrev-3369	1299	10	1996	1996	NUM
inlawrev-3369	1299	11	)	)	PUNCT
inlawrev-3369	1299	12	)	)	PUNCT
inlawrev-3369	1299	13	)	)	PUNCT
inlawrev-3369	1299	14	.	.	PUNCT
inlawrev-3369	1300	1	391	391	NUM
inlawrev-3369	1300	2	.	.	PUNCT
inlawrev-3369	1301	1	i	i	PRON
inlawrev-3369	1301	2	d	d	PROPN
inlawrev-3369	1301	3	392	392	NUM
inlawrev-3369	1301	4	.	.	PUNCT
inlawrev-3369	1302	1	i	i	PRON
inlawrev-3369	1302	2	d	d	PROPN
inlawrev-3369	1302	3	at	at	ADP
inlawrev-3369	1302	4	1050	1050	NUM
inlawrev-3369	1302	5	.	.	PUNCT
inlawrev-3369	1303	1	393	393	NUM
inlawrev-3369	1303	2	.	.	PUNCT
inlawrev-3369	1304	1	i	i	PRON
inlawrev-3369	1304	2	d	d	PROPN
inlawrev-3369	1304	3	394	394	NUM
inlawrev-3369	1304	4	.	.	PUNCT
inlawrev-3369	1305	1	699	699	NUM
inlawrev-3369	1305	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1305	3	809	809	NUM
inlawrev-3369	1305	4	(	(	PUNCT
inlawrev-3369	1305	5	ind	ind	NOUN
inlawrev-3369	1305	6	.	.	PUNCT
inlawrev-3369	1306	1	tax	tax	PROPN
inlawrev-3369	1306	2	ct	ct	PROPN
inlawrev-3369	1306	3	.	.	PROPN
inlawrev-3369	1306	4	1998	1998	NUM
inlawrev-3369	1306	5	)	)	PUNCT
inlawrev-3369	1306	6	.	.	PUNCT
inlawrev-3369	1307	1	395	395	NUM
inlawrev-3369	1307	2	.	.	PUNCT
inlawrev-3369	1307	3	see	see	VERB
inlawrev-3369	1307	4	i	i	PRON
inlawrev-3369	1307	5	d.	d.	PROPN
inlawrev-3369	1307	6	396	396	NUM
inlawrev-3369	1307	7	.	.	PUNCT
inlawrev-3369	1308	1	see	see	VERB
inlawrev-3369	1308	2	i	i	PROPN
inlawrev-3369	1308	3	d	d	PROPN
inlawrev-3369	1308	4	397	397	NUM
inlawrev-3369	1308	5	.	.	PUNCT
inlawrev-3369	1309	1	see	see	VERB
inlawrev-3369	1309	2	i	i	PROPN
inlawrev-3369	1309	3	d	d	PROPN
inlawrev-3369	1309	4	1999	1999	NUM
inlawrev-3369	1309	5	]	]	PUNCT
inlawrev-3369	1309	6	taxation	taxation	NOUN
inlawrev-3369	1309	7	1041	1041	NUM
inlawrev-3369	1309	8	transit	transit	NOUN
inlawrev-3369	1309	9	to	to	ADP
inlawrev-3369	1309	10	a	a	DET
inlawrev-3369	1309	11	final	final	ADJ
inlawrev-3369	1309	12	destination	destination	NOUN
inlawrev-3369	1309	13	(	(	PUNCT
inlawrev-3369	1309	14	and	and	CCONJ
inlawrev-3369	1309	15	kept	keep	VERB
inlawrev-3369	1309	16	within	within	ADP
inlawrev-3369	1309	17	its	its	PRON
inlawrev-3369	1309	18	original	original	ADJ
inlawrev-3369	1309	19	package).^^	package).^^	NOUN
inlawrev-3369	1309	20	*	*	NOUN
inlawrev-3369	1309	21	at	at	ADP
inlawrev-3369	1309	22	the	the	DET
inlawrev-3369	1309	23	isbtc	isbtc	PROPN
inlawrev-3369	1309	24	hearing	hearing	NOUN
inlawrev-3369	1309	25	,	,	PUNCT
inlawrev-3369	1309	26	monarch	monarch	NOUN
inlawrev-3369	1309	27	provided	provide	VERB
inlawrev-3369	1309	28	the	the	DET
inlawrev-3369	1309	29	hearing	hearing	NOUN
inlawrev-3369	1309	30	officer	officer	NOUN
inlawrev-3369	1309	31	with	with	ADP
inlawrev-3369	1309	32	a	a	DET
inlawrev-3369	1309	33	box	box	NOUN
inlawrev-3369	1309	34	of	of	ADP
inlawrev-3369	1309	35	receipts	receipt	NOUN
inlawrev-3369	1309	36	that	that	PRON
inlawrev-3369	1309	37	monarch	monarch	NOUN
inlawrev-3369	1309	38	alleged	allege	VERB
inlawrev-3369	1309	39	would	would	AUX
inlawrev-3369	1309	40	prove	prove	VERB
inlawrev-3369	1309	41	that	that	SCONJ
inlawrev-3369	1309	42	it	it	PRON
inlawrev-3369	1309	43	was	be	AUX
inlawrev-3369	1309	44	entitled	entitle	VERB
inlawrev-3369	1309	45	to	to	ADP
inlawrev-3369	1309	46	the	the	DET
inlawrev-3369	1309	47	exemption.^^^	exemption.^^^	NOUN
inlawrev-3369	1309	48	the	the	DET
inlawrev-3369	1309	49	isbtc	isbtc	NOUN
inlawrev-3369	1309	50	argued	argue	VERB
inlawrev-3369	1309	51	that	that	SCONJ
inlawrev-3369	1309	52	simply	simply	ADV
inlawrev-3369	1309	53	giving	give	VERB
inlawrev-3369	1309	54	the	the	DET
inlawrev-3369	1309	55	hearing	hearing	NOUN
inlawrev-3369	1309	56	officer	officer	NOUN
inlawrev-3369	1309	57	a	a	DET
inlawrev-3369	1309	58	box	box	NOUN
inlawrev-3369	1309	59	of	of	ADP
inlawrev-3369	1309	60	receipts	receipt	NOUN
inlawrev-3369	1309	61	,	,	PUNCT
inlawrev-3369	1309	62	without	without	ADP
inlawrev-3369	1309	63	more	more	ADJ
inlawrev-3369	1309	64	,	,	PUNCT
inlawrev-3369	1309	65	did	do	AUX
inlawrev-3369	1309	66	not	not	PART
inlawrev-3369	1309	67	present	present	VERB
inlawrev-3369	1309	68	sufficient	sufficient	ADJ
inlawrev-3369	1309	69	evidence	evidence	NOUN
inlawrev-3369	1309	70	that	that	SCONJ
inlawrev-3369	1309	71	monarch	monarch	NOUN
inlawrev-3369	1309	72	was	be	AUX
inlawrev-3369	1309	73	entitled	entitle	VERB
inlawrev-3369	1309	74	to	to	ADP
inlawrev-3369	1309	75	the	the	DET
inlawrev-3369	1309	76	exemption	exemption	NOUN
inlawrev-3369	1309	77	.	.	PUNCT
inlawrev-3369	1310	1	"*^	"*^	NOUN
inlawrev-3369	1311	1	the	the	DET
inlawrev-3369	1311	2	court	court	NOUN
inlawrev-3369	1311	3	noted	note	VERB
inlawrev-3369	1311	4	that	that	SCONJ
inlawrev-3369	1311	5	although	although	SCONJ
inlawrev-3369	1311	6	the	the	DET
inlawrev-3369	1311	7	isbtc	isbtc	NOUN
inlawrev-3369	1311	8	is	be	AUX
inlawrev-3369	1311	9	required	require	VERB
inlawrev-3369	1311	10	to	to	PART
inlawrev-3369	1311	11	consider	consider	VERB
inlawrev-3369	1311	12	evidence	evidence	NOUN
inlawrev-3369	1311	13	submitted	submit	VERB
inlawrev-3369	1311	14	by	by	ADP
inlawrev-3369	1311	15	a	a	DET
inlawrev-3369	1311	16	complaining	complain	VERB
inlawrev-3369	1311	17	taxpayer	taxpayer	NOUN
inlawrev-3369	1311	18	,	,	PUNCT
inlawrev-3369	1311	19	the	the	DET
inlawrev-3369	1311	20	isbtc	isbtc	NOUN
inlawrev-3369	1311	21	is	be	AUX
inlawrev-3369	1311	22	not	not	PART
inlawrev-3369	1311	23	required	require	VERB
inlawrev-3369	1311	24	to	to	PART
inlawrev-3369	1311	25	make	make	VERB
inlawrev-3369	1311	26	the	the	DET
inlawrev-3369	1311	27	case	case	NOUN
inlawrev-3369	1311	28	for	for	ADP
inlawrev-3369	1311	29	the	the	DET
inlawrev-3369	1311	30	taxpayer	taxpayer	NOUN
inlawrev-3369	1311	31	.	.	PUNCT
inlawrev-3369	1312	1	"^^^	"^^^	PUNCT
inlawrev-3369	1313	1	here	here	ADV
inlawrev-3369	1313	2	,	,	PUNCT
inlawrev-3369	1313	3	monarch	monarch	NOUN
inlawrev-3369	1313	4	did	do	AUX
inlawrev-3369	1313	5	not	not	PART
inlawrev-3369	1313	6	attempt	attempt	VERB
inlawrev-3369	1313	7	to	to	PART
inlawrev-3369	1313	8	aid	aid	VERB
inlawrev-3369	1313	9	the	the	DET
inlawrev-3369	1313	10	hearing	hearing	NOUN
inlawrev-3369	1313	11	officer	officer	NOUN
inlawrev-3369	1313	12	in	in	ADP
inlawrev-3369	1313	13	understanding	understand	VERB
inlawrev-3369	1313	14	the	the	DET
inlawrev-3369	1313	15	invoices	invoice	NOUN
inlawrev-3369	1313	16	and	and	CCONJ
inlawrev-3369	1313	17	provided	provide	VERB
inlawrev-3369	1313	18	no	no	DET
inlawrev-3369	1313	19	other	other	ADJ
inlawrev-3369	1313	20	evidence	evidence	NOUN
inlawrev-3369	1313	21	to	to	ADP
inlawrev-3369	1313	22	the	the	DET
inlawrev-3369	1313	23	hearing	hearing	NOUN
inlawrev-3369	1313	24	officer	officer	NOUN
inlawrev-3369	1313	25	as	as	ADP
inlawrev-3369	1313	26	to	to	ADP
inlawrev-3369	1313	27	why	why	SCONJ
inlawrev-3369	1313	28	it	it	PRON
inlawrev-3369	1313	29	was	be	AUX
inlawrev-3369	1313	30	entitled	entitle	VERB
inlawrev-3369	1313	31	to	to	ADP
inlawrev-3369	1313	32	the	the	DET
inlawrev-3369	1313	33	exemption	exemption	NOUN
inlawrev-3369	1313	34	.	.	PUNCT
inlawrev-3369	1314	1	"*^^	"*^^	NOUN
inlawrev-3369	1314	2	the	the	DET
inlawrev-3369	1314	3	hearing	hearing	NOUN
inlawrev-3369	1314	4	officer	officer	NOUN
inlawrev-3369	1314	5	asked	ask	VERB
inlawrev-3369	1314	6	monarch	monarch	NOUN
inlawrev-3369	1314	7	for	for	ADP
inlawrev-3369	1314	8	information	information	NOUN
inlawrev-3369	1314	9	regarding	regard	VERB
inlawrev-3369	1314	10	the	the	DET
inlawrev-3369	1314	11	invoices	invoice	NOUN
inlawrev-3369	1314	12	,	,	PUNCT
inlawrev-3369	1314	13	but	but	CCONJ
inlawrev-3369	1314	14	monarch	monarch	NOUN
inlawrev-3369	1314	15	failed	fail	VERB
inlawrev-3369	1314	16	to	to	PART
inlawrev-3369	1314	17	respond	respond	VERB
inlawrev-3369	1314	18	.	.	PUNCT
inlawrev-3369	1315	1	'^^^	'^^^	PROPN
inlawrev-3369	1315	2	based	base	VERB
inlawrev-3369	1315	3	on	on	ADP
inlawrev-3369	1315	4	these	these	DET
inlawrev-3369	1315	5	facts	fact	NOUN
inlawrev-3369	1315	6	,	,	PUNCT
inlawrev-3369	1315	7	the	the	DET
inlawrev-3369	1315	8	court	court	NOUN
inlawrev-3369	1315	9	held	hold	VERB
inlawrev-3369	1315	10	that	that	DET
inlawrev-3369	1315	11	monarch	monarch	NOUN
inlawrev-3369	1315	12	failed	fail	VERB
inlawrev-3369	1315	13	to	to	PART
inlawrev-3369	1315	14	support	support	VERB
inlawrev-3369	1315	15	its	its	PRON
inlawrev-3369	1315	16	case	case	NOUN
inlawrev-3369	1315	17	with	with	ADP
inlawrev-3369	1315	18	substantial	substantial	ADJ
inlawrev-3369	1315	19	evidence	evidence	NOUN
inlawrev-3369	1315	20	and	and	CCONJ
inlawrev-3369	1315	21	upheld	uphold	VERB
inlawrev-3369	1315	22	the	the	DET
inlawrev-3369	1315	23	isbtc	isbtc	NOUN
inlawrev-3369	1315	24	's	's	PART
inlawrev-3369	1315	25	final	final	ADJ
inlawrev-3369	1315	26	determination	determination	NOUN
inlawrev-3369	1315	27	denying	deny	VERB
inlawrev-3369	1315	28	the	the	DET
inlawrev-3369	1315	29	exemption	exemption	NOUN
inlawrev-3369	1315	30	.	.	PUNCT
inlawrev-3369	1316	1	'	'	PUNCT
inlawrev-3369	1316	2	^^'^	^^'^	NUM
inlawrev-3369	1316	3	e.	e.	PROPN
inlawrev-3369	1316	4	charitable	charitable	ADJ
inlawrev-3369	1316	5	exemption	exemption	NOUN
inlawrev-3369	1316	6	from	from	ADP
inlawrev-3369	1316	7	indiana	indiana	PROPN
inlawrev-3369	1316	8	taxes	taxis	NOUN
inlawrev-3369	1316	9	j.	j.	PROPN
inlawrev-3369	1316	10	sangralea	sangralea	PROPN
inlawrev-3369	1316	11	boys	boys	PROPN
inlawrev-3369	1316	12	fund	fund	PROPN
inlawrev-3369	1316	13	,	,	PUNCT
inlawrev-3369	1316	14	inc	inc	PROPN
inlawrev-3369	1316	15	.	.	PROPN
inlawrev-3369	1316	16	v.	v.	ADP
inlawrev-3369	1316	17	state	state	PROPN
inlawrev-3369	1316	18	board	board	PROPN
inlawrev-3369	1316	19	of	of	ADP
inlawrev-3369	1316	20	tax	tax	NOUN
inlawrev-3369	1316	21	commissioners	commissioner	NOUN
inlawrev-3369	1316	22	.	.	PUNCT
inlawrev-3369	1317	1	'^^^	'^^^	PROPN
inlawrev-3369	1317	2	—	—	PUNCT
inlawrev-3369	1317	3	sangralea	sangralea	PROPN
inlawrev-3369	1317	4	boys	boy	NOUN
inlawrev-3369	1317	5	fund	fund	VERB
inlawrev-3369	1317	6	(	(	PUNCT
inlawrev-3369	1317	7	"	"	PUNCT
inlawrev-3369	1317	8	sangralea	sangralea	PROPN
inlawrev-3369	1317	9	"	"	PUNCT
inlawrev-3369	1317	10	)	)	PUNCT
inlawrev-3369	1317	11	,	,	PUNCT
inlawrev-3369	1317	12	a	a	DET
inlawrev-3369	1317	13	not	not	PART
inlawrev-3369	1317	14	-	-	PUNCT
inlawrev-3369	1317	15	for	for	ADP
inlawrev-3369	1317	16	-	-	PUNCT
inlawrev-3369	1317	17	profit	profit	NOUN
inlawrev-3369	1317	18	company	company	NOUN
inlawrev-3369	1317	19	,	,	PUNCT
inlawrev-3369	1317	20	provided	provide	VERB
inlawrev-3369	1317	21	assistance	assistance	NOUN
inlawrev-3369	1317	22	and	and	CCONJ
inlawrev-3369	1317	23	education	education	NOUN
inlawrev-3369	1317	24	to	to	PART
inlawrev-3369	1317	25	disrupted	disrupt	VERB
inlawrev-3369	1317	26	children	child	NOUN
inlawrev-3369	1317	27	.	.	PUNCT
inlawrev-3369	1318	1	in	in	ADP
inlawrev-3369	1318	2	1987	1987	NUM
inlawrev-3369	1318	3	,	,	PUNCT
inlawrev-3369	1318	4	sangralea	sangralea	PROPN
inlawrev-3369	1318	5	leased	lease	VERB
inlawrev-3369	1318	6	part	part	NOUN
inlawrev-3369	1318	7	of	of	ADP
inlawrev-3369	1318	8	its	its	PRON
inlawrev-3369	1318	9	property	property	NOUN
inlawrev-3369	1318	10	to	to	ADP
inlawrev-3369	1318	11	other	other	ADJ
inlawrev-3369	1318	12	not	not	PART
inlawrev-3369	1318	13	-	-	PUNCT
inlawrev-3369	1318	14	for	for	ADP
inlawrev-3369	1318	15	-	-	PUNCT
inlawrev-3369	1318	16	profit	profit	NOUN
inlawrev-3369	1318	17	organizations	organization	NOUN
inlawrev-3369	1318	18	.	.	PUNCT
inlawrev-3369	1319	1	for	for	ADP
inlawrev-3369	1319	2	the	the	DET
inlawrev-3369	1319	3	years	year	NOUN
inlawrev-3369	1319	4	1992	1992	NUM
inlawrev-3369	1319	5	and	and	CCONJ
inlawrev-3369	1319	6	1993	1993	NUM
inlawrev-3369	1319	7	,	,	PUNCT
inlawrev-3369	1319	8	both	both	CCONJ
inlawrev-3369	1319	9	the	the	DET
inlawrev-3369	1319	10	cbor	cbor	NOUN
inlawrev-3369	1319	11	and	and	CCONJ
inlawrev-3369	1319	12	the	the	DET
inlawrev-3369	1319	13	isbtc	isbtc	NOUN
inlawrev-3369	1319	14	denied	deny	VERB
inlawrev-3369	1319	15	sangralea	sangralea	PROPN
inlawrev-3369	1319	16	'	'	PUNCT
inlawrev-3369	1319	17	s	s	NOUN
inlawrev-3369	1319	18	request	request	NOUN
inlawrev-3369	1319	19	for	for	ADP
inlawrev-3369	1319	20	property	property	NOUN
inlawrev-3369	1319	21	exemptions	exemption	NOUN
inlawrev-3369	1319	22	.	.	PUNCT
inlawrev-3369	1320	1	"^^^	"^^^	PUNCT
inlawrev-3369	1321	1	at	at	ADP
inlawrev-3369	1321	2	issue	issue	NOUN
inlawrev-3369	1321	3	was	be	AUX
inlawrev-3369	1321	4	the	the	DET
inlawrev-3369	1321	5	interpretation	interpretation	NOUN
inlawrev-3369	1321	6	of	of	ADP
inlawrev-3369	1321	7	indiana	indiana	PROPN
inlawrev-3369	1321	8	's	's	PART
inlawrev-3369	1321	9	exemption	exemption	NOUN
inlawrev-3369	1321	10	statute	statute	NOUN
inlawrev-3369	1321	11	,	,	PUNCT
inlawrev-3369	1321	12	which	which	PRON
inlawrev-3369	1321	13	provides	provide	VERB
inlawrev-3369	1321	14	that	that	SCONJ
inlawrev-3369	1321	15	"	"	PUNCT
inlawrev-3369	1321	16	[	[	X
inlawrev-3369	1321	17	a]ll	a]ll	NOUN
inlawrev-3369	1321	18	or	or	CCONJ
inlawrev-3369	1321	19	part	part	NOUN
inlawrev-3369	1321	20	of	of	ADP
inlawrev-3369	1321	21	a	a	DET
inlawrev-3369	1321	22	building	building	NOUN
inlawrev-3369	1321	23	is	be	AUX
inlawrev-3369	1321	24	exempt	exempt	ADJ
inlawrev-3369	1321	25	from	from	ADP
inlawrev-3369	1321	26	property	property	NOUN
inlawrev-3369	1321	27	taxation	taxation	NOUN
inlawrev-3369	1321	28	if	if	SCONJ
inlawrev-3369	1321	29	it	it	PRON
inlawrev-3369	1321	30	is	be	AUX
inlawrev-3369	1321	31	owned	own	VERB
inlawrev-3369	1321	32	,	,	PUNCT
inlawrev-3369	1321	33	occupied	occupy	VERB
inlawrev-3369	1321	34	,	,	PUNCT
inlawrev-3369	1321	35	and	and	CCONJ
inlawrev-3369	1321	36	used	use	VERB
inlawrev-3369	1321	37	by	by	ADP
inlawrev-3369	1321	38	a	a	DET
inlawrev-3369	1321	39	person	person	NOUN
inlawrev-3369	1321	40	for	for	ADP
inlawrev-3369	1321	41	educational	educational	ADJ
inlawrev-3369	1321	42	...	...	PUNCT
inlawrev-3369	1321	43	or	or	CCONJ
inlawrev-3369	1321	44	charitable	charitable	ADJ
inlawrev-3369	1321	45	purposes	purpose	NOUN
inlawrev-3369	1321	46	.	.	PUNCT
inlawrev-3369	1322	1	'"*^^	'"*^^	PROPN
inlawrev-3369	1322	2	the	the	DET
inlawrev-3369	1322	3	isbtc	isbtc	NOUN
inlawrev-3369	1322	4	maintained	maintain	VERB
inlawrev-3369	1322	5	that	that	PRON
inlawrev-3369	1322	6	to	to	PART
inlawrev-3369	1322	7	be	be	AUX
inlawrev-3369	1322	8	entitled	entitle	VERB
inlawrev-3369	1322	9	to	to	ADP
inlawrev-3369	1322	10	the	the	DET
inlawrev-3369	1322	11	exemption	exemption	NOUN
inlawrev-3369	1322	12	,	,	PUNCT
inlawrev-3369	1322	13	the	the	DET
inlawrev-3369	1322	14	unity	unity	NOUN
inlawrev-3369	1322	15	of	of	ADP
inlawrev-3369	1322	16	ownership	ownership	NOUN
inlawrev-3369	1322	17	,	,	PUNCT
inlawrev-3369	1322	18	occupation	occupation	NOUN
inlawrev-3369	1322	19	,	,	PUNCT
inlawrev-3369	1322	20	and	and	CCONJ
inlawrev-3369	1322	21	use	use	VERB
inlawrev-3369	1322	22	ofthe	ofthe	ADJ
inlawrev-3369	1322	23	property	property	NOUN
inlawrev-3369	1322	24	must	must	AUX
inlawrev-3369	1322	25	be	be	AUX
inlawrev-3369	1322	26	by	by	ADP
inlawrev-3369	1322	27	a	a	DET
inlawrev-3369	1322	28	single	single	ADJ
inlawrev-3369	1322	29	entity	entity	NOUN
inlawrev-3369	1322	30	.	.	PUNCT
inlawrev-3369	1322	31	"^^^	"^^^	PUNCT
inlawrev-3369	1323	1	the	the	DET
inlawrev-3369	1323	2	current	current	ADJ
inlawrev-3369	1323	3	form	form	NOUN
inlawrev-3369	1323	4	of	of	ADP
inlawrev-3369	1323	5	the	the	DET
inlawrev-3369	1323	6	statute	statute	NOUN
inlawrev-3369	1323	7	is	be	AUX
inlawrev-3369	1323	8	a	a	DET
inlawrev-3369	1323	9	recodification	recodification	NOUN
inlawrev-3369	1323	10	of	of	ADP
inlawrev-3369	1323	11	a	a	DET
inlawrev-3369	1323	12	similar	similar	ADJ
inlawrev-3369	1323	13	prior	prior	ADJ
inlawrev-3369	1323	14	statute	statute	NOUN
inlawrev-3369	1323	15	."^^^	."^^^	PUNCT
inlawrev-3369	1324	1	the	the	DET
inlawrev-3369	1324	2	1975	1975	NUM
inlawrev-3369	1324	3	recodification	recodification	NOUN
inlawrev-3369	1324	4	included	include	VERB
inlawrev-3369	1324	5	an	an	DET
inlawrev-3369	1324	6	uncodified	uncodified	ADJ
inlawrev-3369	1324	7	savings	saving	NOUN
inlawrev-3369	1324	8	clause	clause	NOUN
inlawrev-3369	1324	9	stating	state	VERB
inlawrev-3369	1324	10	that	that	SCONJ
inlawrev-3369	1324	11	the	the	DET
inlawrev-3369	1324	12	'	'	PUNCT
inlawrev-3369	1324	13	"	"	PUNCT
inlawrev-3369	1324	14	substantive	substantive	ADJ
inlawrev-3369	1324	15	operation	operation	NOUN
inlawrev-3369	1324	16	and	and	CCONJ
inlawrev-3369	1324	17	effect	effect	NOUN
inlawrev-3369	1324	18	of	of	ADP
inlawrev-3369	1324	19	any	any	DET
inlawrev-3369	1324	20	law	law	NOUN
inlawrev-3369	1324	21	repealed	repeal	VERB
inlawrev-3369	1324	22	.	.	PUNCT
inlawrev-3369	1324	23	.	.	PUNCT
inlawrev-3369	1325	1	.	.	PUNCT
inlawrev-3369	1326	1	shall	shall	AUX
inlawrev-3369	1326	2	continue	continue	VERB
inlawrev-3369	1326	3	without	without	ADP
inlawrev-3369	1326	4	398	398	NUM
inlawrev-3369	1326	5	.	.	PUNCT
inlawrev-3369	1327	1	see	see	VERB
inlawrev-3369	1327	2	i	i	PRON
inlawrev-3369	1327	3	d.	d.	PROPN
inlawrev-3369	1327	4	at	at	ADP
inlawrev-3369	1327	5	81	81	NUM
inlawrev-3369	1327	6	1	1	NUM
inlawrev-3369	1327	7	(	(	PUNCT
inlawrev-3369	1327	8	citing	cite	VERB
inlawrev-3369	1327	9	ind	ind	NOUN
inlawrev-3369	1327	10	.	.	PUNCT
inlawrev-3369	1328	1	code	code	PROPN
inlawrev-3369	1328	2	§	§	PROPN
inlawrev-3369	1328	3	§	§	PROPN
inlawrev-3369	1328	4	6	6	NUM
inlawrev-3369	1328	5	-	-	SYM
inlawrev-3369	1328	6	1.1	1.1	NUM
inlawrev-3369	1328	7	-	-	PUNCT
inlawrev-3369	1328	8	10	10	NUM
inlawrev-3369	1328	9	-	-	SYM
inlawrev-3369	1328	10	29	29	NUM
inlawrev-3369	1328	11	,	,	PUNCT
inlawrev-3369	1328	12	-29.3	-29.3	NOUN
inlawrev-3369	1328	13	,	,	PUNCT
inlawrev-3369	1328	14	-30(a	-30(a	PROPN
inlawrev-3369	1328	15	)	)	PUNCT
inlawrev-3369	1328	16	,	,	PUNCT
inlawrev-3369	1328	17	(	(	PUNCT
inlawrev-3369	1328	18	b	b	NOUN
inlawrev-3369	1328	19	)	)	PUNCT
inlawrev-3369	1328	20	,	,	PUNCT
inlawrev-3369	1328	21	&	&	CCONJ
inlawrev-3369	1328	22	(	(	PUNCT
inlawrev-3369	1328	23	d	d	NOUN
inlawrev-3369	1328	24	)	)	PUNCT
inlawrev-3369	1328	25	(	(	PUNCT
inlawrev-3369	1328	26	1998	1998	NUM
inlawrev-3369	1328	27	)	)	PUNCT
inlawrev-3369	1328	28	)	)	PUNCT
inlawrev-3369	1328	29	.	.	PUNCT
inlawrev-3369	1329	1	399	399	NUM
inlawrev-3369	1329	2	.	.	PUNCT
inlawrev-3369	1329	3	see	see	VERB
inlawrev-3369	1329	4	i	i	PROPN
inlawrev-3369	1329	5	d	d	PROPN
inlawrev-3369	1329	6	400	400	NUM
inlawrev-3369	1329	7	.	.	PUNCT
inlawrev-3369	1330	1	see	see	VERB
inlawrev-3369	1330	2	i	i	PROPN
inlawrev-3369	1330	3	d	d	PROPN
inlawrev-3369	1330	4	401	401	PROPN
inlawrev-3369	1330	5	.	.	PUNCT
inlawrev-3369	1331	1	m	m	AUX
inlawrev-3369	1331	2	at	at	ADP
inlawrev-3369	1331	3	812	812	NUM
inlawrev-3369	1331	4	(	(	PUNCT
inlawrev-3369	1331	5	citing	cite	VERB
inlawrev-3369	1331	6	north	north	PROPN
inlawrev-3369	1331	7	park	park	PROPN
inlawrev-3369	1331	8	cinemas	cinemas	PROPN
inlawrev-3369	1331	9	,	,	PUNCT
inlawrev-3369	1331	10	inc	inc	PROPN
inlawrev-3369	1331	11	.	.	PROPN
inlawrev-3369	1332	1	v.	v.	ADP
inlawrev-3369	1332	2	state	state	PROPN
inlawrev-3369	1332	3	bd	bd	PROPN
inlawrev-3369	1332	4	.	.	PROPN
inlawrev-3369	1332	5	of	of	ADP
inlawrev-3369	1332	6	tax	tax	NOUN
inlawrev-3369	1332	7	comm'rs	comm'rs	NOUN
inlawrev-3369	1332	8	,	,	PUNCT
inlawrev-3369	1332	9	689	689	NUM
inlawrev-3369	1332	10	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1332	11	765	765	NUM
inlawrev-3369	1332	12	,	,	PUNCT
inlawrev-3369	1332	13	769	769	NUM
inlawrev-3369	1332	14	(	(	PUNCT
inlawrev-3369	1332	15	ind	ind	NOUN
inlawrev-3369	1332	16	.	.	PUNCT
inlawrev-3369	1333	1	tax	tax	PROPN
inlawrev-3369	1333	2	ct	ct	PROPN
inlawrev-3369	1333	3	.	.	PROPN
inlawrev-3369	1333	4	1997	1997	NUM
inlawrev-3369	1333	5	)	)	PUNCT
inlawrev-3369	1333	6	)	)	PUNCT
inlawrev-3369	1333	7	.	.	PUNCT
inlawrev-3369	1334	1	402	402	X
inlawrev-3369	1334	2	.	.	PUNCT
inlawrev-3369	1335	1	see	see	VERB
inlawrev-3369	1335	2	i	i	PROPN
inlawrev-3369	1335	3	d	d	PROPN
inlawrev-3369	1335	4	403	403	PROPN
inlawrev-3369	1335	5	.	.	PUNCT
inlawrev-3369	1336	1	see	see	VERB
inlawrev-3369	1336	2	i	i	PROPN
inlawrev-3369	1336	3	d	d	PROPN
inlawrev-3369	1336	4	404	404	PROPN
inlawrev-3369	1336	5	.	.	PUNCT
inlawrev-3369	1337	1	i	i	PRON
inlawrev-3369	1337	2	d	d	PROPN
inlawrev-3369	1337	3	405	405	NUM
inlawrev-3369	1337	4	.	.	PUNCT
inlawrev-3369	1338	1	686	686	NUM
inlawrev-3369	1338	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1338	3	954	954	NUM
inlawrev-3369	1338	4	(	(	PUNCT
inlawrev-3369	1338	5	ind	ind	NOUN
inlawrev-3369	1338	6	.	.	PUNCT
inlawrev-3369	1339	1	tax	tax	PROPN
inlawrev-3369	1340	1	ct	ct	PROPN
inlawrev-3369	1340	2	.	.	PROPN
inlawrev-3369	1340	3	1997	1997	NUM
inlawrev-3369	1340	4	)	)	PUNCT
inlawrev-3369	1340	5	.	.	PUNCT
inlawrev-3369	1341	1	406	406	NUM
inlawrev-3369	1341	2	.	.	PUNCT
inlawrev-3369	1342	1	see	see	VERB
inlawrev-3369	1342	2	i	i	PRON
inlawrev-3369	1342	3	d	d	PROPN
inlawrev-3369	1342	4	at	at	ADP
inlawrev-3369	1342	5	955	955	NUM
inlawrev-3369	1342	6	.	.	PUNCT
inlawrev-3369	1343	1	407	407	NUM
inlawrev-3369	1343	2	.	.	PUNCT
inlawrev-3369	1344	1	i	i	PRON
inlawrev-3369	1344	2	d	d	PROPN
inlawrev-3369	1344	3	at	at	ADP
inlawrev-3369	1344	4	956	956	NUM
inlawrev-3369	1344	5	(	(	PUNCT
inlawrev-3369	1344	6	quoting	quote	VERB
inlawrev-3369	1344	7	ind	ind	PROPN
inlawrev-3369	1344	8	.	.	PUNCT
inlawrev-3369	1345	1	code	code	PROPN
inlawrev-3369	1345	2	§	§	PROPN
inlawrev-3369	1345	3	6	6	NUM
inlawrev-3369	1345	4	-	-	PUNCT
inlawrev-3369	1345	5	l.l-10	l.l-10	NUM
inlawrev-3369	1345	6	-	-	PUNCT
inlawrev-3369	1345	7	16(a	16(a	NUM
inlawrev-3369	1345	8	)	)	PUNCT
inlawrev-3369	1345	9	(	(	PUNCT
inlawrev-3369	1345	10	1998	1998	NUM
inlawrev-3369	1345	11	)	)	PUNCT
inlawrev-3369	1345	12	)	)	PUNCT
inlawrev-3369	1345	13	.	.	PUNCT
inlawrev-3369	1346	1	408	408	X
inlawrev-3369	1346	2	.	.	PUNCT
inlawrev-3369	1347	1	see	see	VERB
inlawrev-3369	1347	2	i	i	PROPN
inlawrev-3369	1347	3	d	d	PROPN
inlawrev-3369	1347	4	409	409	NUM
inlawrev-3369	1347	5	.	.	PUNCT
inlawrev-3369	1348	1	seeid	seeid	PROPN
inlawrev-3369	1348	2	at	at	ADP
inlawrev-3369	1348	3	957	957	NUM
inlawrev-3369	1348	4	(	(	PUNCT
inlawrev-3369	1348	5	discussing	discuss	VERB
inlawrev-3369	1348	6	ind	ind	NOUN
inlawrev-3369	1348	7	.	.	PUNCT
inlawrev-3369	1349	1	code	code	PROPN
inlawrev-3369	1349	2	ann	ann	PROPN
inlawrev-3369	1349	3	.	.	PUNCT
inlawrev-3369	1350	1	§	§	PROPN
inlawrev-3369	1350	2	6	6	NUM
inlawrev-3369	1350	3	-	-	SYM
inlawrev-3369	1350	4	1.1	1.1	NUM
inlawrev-3369	1350	5	-	-	PUNCT
inlawrev-3369	1350	6	10	10	NUM
inlawrev-3369	1350	7	-	-	SYM
inlawrev-3369	1350	8	16	16	NUM
inlawrev-3369	1350	9	(	(	PUNCT
inlawrev-3369	1350	10	west	west	NOUN
inlawrev-3369	1350	11	1989	1989	NUM
inlawrev-3369	1350	12	)	)	PUNCT
inlawrev-3369	1350	13	(	(	PUNCT
inlawrev-3369	1350	14	amended	amend	VERB
inlawrev-3369	1350	15	1993	1993	NUM
inlawrev-3369	1350	16	,	,	PUNCT
inlawrev-3369	1350	17	1995	1995	NUM
inlawrev-3369	1350	18	)	)	PUNCT
inlawrev-3369	1350	19	)	)	PUNCT
inlawrev-3369	1350	20	.	.	PUNCT
inlawrev-3369	1351	1	1042	1042	NUM
inlawrev-3369	1351	2	indiana	indiana	PROPN
inlawrev-3369	1351	3	law	law	PROPN
inlawrev-3369	1351	4	review	review	NOUN
inlawrev-3369	1351	5	[	[	X
inlawrev-3369	1351	6	vol	vol	NOUN
inlawrev-3369	1351	7	.	.	PUNCT
inlawrev-3369	1352	1	32:1003	32:1003	NUM
inlawrev-3369	1352	2	interruption	interruption	NOUN
inlawrev-3369	1352	3	if	if	SCONJ
inlawrev-3369	1352	4	that	that	DET
inlawrev-3369	1352	5	law	law	NOUN
inlawrev-3369	1352	6	is	be	AUX
inlawrev-3369	1352	7	reenacted	reenact	VERB
inlawrev-3369	1352	8	,	,	PUNCT
inlawrev-3369	1352	9	in	in	ADP
inlawrev-3369	1352	10	the	the	DET
inlawrev-3369	1352	11	same	same	ADJ
inlawrev-3369	1352	12	or	or	CCONJ
inlawrev-3369	1352	13	restated	restate	VERB
inlawrev-3369	1352	14	form	form	NOUN
inlawrev-3369	1352	15	,	,	PUNCT
inlawrev-3369	1352	16	by	by	ADP
inlawrev-3369	1352	17	this	this	DET
inlawrev-3369	1352	18	act	act	NOUN
inlawrev-3369	1352	19	.	.	PUNCT
inlawrev-3369	1353	1	""*^	""*^	NOUN
inlawrev-3369	1353	2	°	°	ADP
inlawrev-3369	1354	1	the	the	DET
inlawrev-3369	1354	2	isbtc	isbtc	NOUN
inlawrev-3369	1354	3	claimed	claim	VERB
inlawrev-3369	1354	4	that	that	SCONJ
inlawrev-3369	1354	5	this	this	DET
inlawrev-3369	1354	6	savings	saving	NOUN
inlawrev-3369	1354	7	clause	clause	NOUN
inlawrev-3369	1354	8	meant	mean	VERB
inlawrev-3369	1354	9	that	that	SCONJ
inlawrev-3369	1354	10	the	the	DET
inlawrev-3369	1354	11	prior	prior	ADJ
inlawrev-3369	1354	12	interpretation	interpretation	NOUN
inlawrev-3369	1354	13	of	of	ADP
inlawrev-3369	1354	14	unity	unity	NOUN
inlawrev-3369	1354	15	of	of	ADP
inlawrev-3369	1354	16	ownership	ownership	NOUN
inlawrev-3369	1354	17	by	by	ADP
inlawrev-3369	1354	18	a	a	DET
inlawrev-3369	1354	19	single	single	ADJ
inlawrev-3369	1354	20	entity	entity	NOUN
inlawrev-3369	1354	21	continued	continue	VERB
inlawrev-3369	1354	22	after	after	ADP
inlawrev-3369	1354	23	promulgation	promulgation	NOUN
inlawrev-3369	1354	24	of	of	ADP
inlawrev-3369	1354	25	the	the	DET
inlawrev-3369	1354	26	new	new	ADJ
inlawrev-3369	1354	27	statute	statute	NOUN
inlawrev-3369	1354	28	.	.	PUNCT
inlawrev-3369	1355	1	however	however	ADV
inlawrev-3369	1355	2	,	,	PUNCT
inlawrev-3369	1355	3	the	the	DET
inlawrev-3369	1355	4	court	court	NOUN
inlawrev-3369	1355	5	believed	believe	VERB
inlawrev-3369	1355	6	that	that	SCONJ
inlawrev-3369	1355	7	the	the	DET
inlawrev-3369	1355	8	general	general	ADJ
inlawrev-3369	1355	9	assembly	assembly	NOUN
inlawrev-3369	1355	10	did	do	AUX
inlawrev-3369	1355	11	not	not	PART
inlawrev-3369	1355	12	reenact	reenact	VERB
inlawrev-3369	1355	13	the	the	DET
inlawrev-3369	1355	14	law	law	NOUN
inlawrev-3369	1355	15	in	in	ADP
inlawrev-3369	1355	16	the	the	DET
inlawrev-3369	1355	17	same	same	ADJ
inlawrev-3369	1355	18	or	or	CCONJ
inlawrev-3369	1355	19	restated	restate	VERB
inlawrev-3369	1355	20	form	form	NOUN
inlawrev-3369	1355	21	as	as	SCONJ
inlawrev-3369	1355	22	contemplated	contemplate	VERB
inlawrev-3369	1355	23	by	by	ADP
inlawrev-3369	1355	24	the	the	DET
inlawrev-3369	1355	25	savings	saving	NOUN
inlawrev-3369	1355	26	clause	clause	NOUN
inlawrev-3369	1355	27	,	,	PUNCT
inlawrev-3369	1355	28	but	but	CCONJ
inlawrev-3369	1355	29	instead	instead	ADV
inlawrev-3369	1355	30	eased	ease	VERB
inlawrev-3369	1355	31	the	the	DET
inlawrev-3369	1355	32	restrictions	restriction	NOUN
inlawrev-3369	1355	33	for	for	ADP
inlawrev-3369	1355	34	obtaining	obtain	VERB
inlawrev-3369	1355	35	a	a	DET
inlawrev-3369	1355	36	property	property	NOUN
inlawrev-3369	1355	37	exemption	exemption	NOUN
inlawrev-3369	1355	38	.	.	PUNCT
inlawrev-3369	1355	39	'	'	PUNCT
inlawrev-3369	1356	1	*	*	PUNCT
inlawrev-3369	1356	2	^^	^^	PUNCT
inlawrev-3369	1356	3	the	the	DET
inlawrev-3369	1356	4	court	court	NOUN
inlawrev-3369	1356	5	,	,	PUNCT
inlawrev-3369	1356	6	in	in	ADP
inlawrev-3369	1356	7	a	a	DET
inlawrev-3369	1356	8	footnote	footnote	NOUN
inlawrev-3369	1356	9	,	,	PUNCT
inlawrev-3369	1356	10	also	also	ADV
inlawrev-3369	1356	11	stated	state	VERB
inlawrev-3369	1356	12	that	that	SCONJ
inlawrev-3369	1356	13	even	even	ADV
inlawrev-3369	1356	14	if	if	SCONJ
inlawrev-3369	1356	15	the	the	DET
inlawrev-3369	1356	16	language	language	NOUN
inlawrev-3369	1356	17	of	of	ADP
inlawrev-3369	1356	18	the	the	DET
inlawrev-3369	1356	19	statute	statute	NOUN
inlawrev-3369	1356	20	had	have	AUX
inlawrev-3369	1356	21	remained	remain	VERB
inlawrev-3369	1356	22	unchanged	unchanged	ADJ
inlawrev-3369	1356	23	,	,	PUNCT
inlawrev-3369	1356	24	the	the	DET
inlawrev-3369	1356	25	liberal	liberal	ADJ
inlawrev-3369	1356	26	construction	construction	NOUN
inlawrev-3369	1356	27	that	that	PRON
inlawrev-3369	1356	28	had	have	AUX
inlawrev-3369	1356	29	been	be	AUX
inlawrev-3369	1356	30	given	give	VERB
inlawrev-3369	1356	31	to	to	ADP
inlawrev-3369	1356	32	the	the	DET
inlawrev-3369	1356	33	act	act	NOUN
inlawrev-3369	1356	34	would	would	AUX
inlawrev-3369	1356	35	result	result	VERB
inlawrev-3369	1356	36	in	in	ADP
inlawrev-3369	1356	37	the	the	DET
inlawrev-3369	1356	38	same	same	ADJ
inlawrev-3369	1356	39	conclusion	conclusion	NOUN
inlawrev-3369	1356	40	.	.	PUNCT
inlawrev-3369	1357	1	"*^^	"*^^	NOUN
inlawrev-3369	1357	2	the	the	DET
inlawrev-3369	1357	3	court	court	NOUN
inlawrev-3369	1357	4	examined	examine	VERB
inlawrev-3369	1357	5	state	state	NOUN
inlawrev-3369	1357	6	board	board	NOUN
inlawrev-3369	1357	7	of	of	ADP
inlawrev-3369	1357	8	tax	tax	NOUN
inlawrev-3369	1357	9	commissioners	commissioner	NOUN
inlawrev-3369	1357	10	v.	v.	ADP
inlawrev-3369	1357	11	wright,^^^	wright,^^^	PROPN
inlawrev-3369	1357	12	wherein	wherein	SCONJ
inlawrev-3369	1357	13	the	the	DET
inlawrev-3369	1357	14	court	court	NOUN
inlawrev-3369	1357	15	of	of	ADP
inlawrev-3369	1357	16	appeals	appeal	NOUN
inlawrev-3369	1357	17	liberally	liberally	ADV
inlawrev-3369	1357	18	construed	construe	VERB
inlawrev-3369	1357	19	the	the	DET
inlawrev-3369	1357	20	prior	prior	ADJ
inlawrev-3369	1357	21	statute	statute	NOUN
inlawrev-3369	1357	22	to	to	PART
inlawrev-3369	1357	23	allow	allow	VERB
inlawrev-3369	1357	24	a	a	DET
inlawrev-3369	1357	25	charitable	charitable	ADJ
inlawrev-3369	1357	26	organization	organization	NOUN
inlawrev-3369	1357	27	flexibility	flexibility	NOUN
inlawrev-3369	1357	28	in	in	ADP
inlawrev-3369	1357	29	carrying	carry	VERB
inlawrev-3369	1357	30	out	out	ADP
inlawrev-3369	1357	31	the	the	DET
inlawrev-3369	1357	32	charitable	charitable	ADJ
inlawrev-3369	1357	33	organization	organization	NOUN
inlawrev-3369	1357	34	's	's	PART
inlawrev-3369	1357	35	mission	mission	NOUN
inlawrev-3369	1357	36	and	and	CCONJ
inlawrev-3369	1357	37	believed	believe	VERB
inlawrev-3369	1357	38	the	the	DET
inlawrev-3369	1357	39	same	same	ADJ
inlawrev-3369	1357	40	rationale	rationale	NOUN
inlawrev-3369	1357	41	applied	apply	VERB
inlawrev-3369	1357	42	to	to	ADP
inlawrev-3369	1357	43	the	the	DET
inlawrev-3369	1357	44	facts	fact	NOUN
inlawrev-3369	1357	45	of	of	ADP
inlawrev-3369	1357	46	this	this	DET
inlawrev-3369	1357	47	case	case	NOUN
inlawrev-3369	1357	48	.	.	PUNCT
inlawrev-3369	1358	1	"*^	"*^	PUNCT
inlawrev-3369	1359	1	"	"	PUNCT
inlawrev-3369	1359	2	*	*	PUNCT
inlawrev-3369	1359	3	the	the	DET
inlawrev-3369	1359	4	court	court	NOUN
inlawrev-3369	1359	5	supported	support	VERB
inlawrev-3369	1359	6	its	its	PRON
inlawrev-3369	1359	7	conclusion	conclusion	NOUN
inlawrev-3369	1359	8	by	by	ADP
inlawrev-3369	1359	9	examining	examine	VERB
inlawrev-3369	1359	10	other	other	ADJ
inlawrev-3369	1359	11	statutes	statute	NOUN
inlawrev-3369	1359	12	passed	pass	VERB
inlawrev-3369	1359	13	with	with	ADP
inlawrev-3369	1359	14	the	the	DET
inlawrev-3369	1359	15	same	same	ADJ
inlawrev-3369	1359	16	act	act	NOUN
inlawrev-3369	1359	17	.	.	PUNCT
inlawrev-3369	1360	1	section	section	NOUN
inlawrev-3369	1360	2	6	6	NUM
inlawrev-3369	1360	3	-	-	SYM
inlawrev-3369	1360	4	1.1	1.1	NUM
inlawrev-3369	1360	5	-	-	PUNCT
inlawrev-3369	1360	6	10	10	NUM
inlawrev-3369	1360	7	-	-	SYM
inlawrev-3369	1360	8	37	37	NUM
inlawrev-3369	1360	9	of	of	ADP
inlawrev-3369	1360	10	the	the	DET
inlawrev-3369	1360	11	indiana	indiana	PROPN
inlawrev-3369	1360	12	code	code	PROPN
inlawrev-3369	1360	13	provides	provide	VERB
inlawrev-3369	1360	14	that	that	SCONJ
inlawrev-3369	1360	15	if	if	SCONJ
inlawrev-3369	1360	16	property	property	NOUN
inlawrev-3369	1360	17	is	be	AUX
inlawrev-3369	1360	18	leased	lease	VERB
inlawrev-3369	1360	19	from	from	ADP
inlawrev-3369	1360	20	a	a	DET
inlawrev-3369	1360	21	tax	tax	NOUN
inlawrev-3369	1360	22	-	-	PUNCT
inlawrev-3369	1360	23	exempt	exempt	ADJ
inlawrev-3369	1360	24	entity	entity	NOUN
inlawrev-3369	1360	25	to	to	ADP
inlawrev-3369	1360	26	a	a	DET
inlawrev-3369	1360	27	taxable	taxable	ADJ
inlawrev-3369	1360	28	entity	entity	NOUN
inlawrev-3369	1360	29	,	,	PUNCT
inlawrev-3369	1360	30	it	it	PRON
inlawrev-3369	1360	31	becomes	become	VERB
inlawrev-3369	1360	32	taxable	taxable	ADJ
inlawrev-3369	1360	33	as	as	SCONJ
inlawrev-3369	1360	34	if	if	SCONJ
inlawrev-3369	1360	35	owned	own	VERB
inlawrev-3369	1360	36	by	by	ADP
inlawrev-3369	1360	37	the	the	DET
inlawrev-3369	1360	38	lessee	lessee	NOUN
inlawrev-3369	1360	39	.	.	PUNCT
inlawrev-3369	1361	1	"*'^	"*'^	ADJ
inlawrev-3369	1361	2	ttie	ttie	NOUN
inlawrev-3369	1361	3	court	court	NOUN
inlawrev-3369	1361	4	held	hold	VERB
inlawrev-3369	1361	5	that	that	SCONJ
inlawrev-3369	1361	6	indiana	indiana	PROPN
inlawrev-3369	1361	7	code	code	PROPN
inlawrev-3369	1361	8	section	section	NOUN
inlawrev-3369	1361	9	6	6	NUM
inlawrev-3369	1361	10	-	-	SYM
inlawrev-3369	1361	11	1.1	1.1	NUM
inlawrev-3369	1361	12	-	-	PUNCT
inlawrev-3369	1361	13	10	10	NUM
inlawrev-3369	1361	14	-	-	SYM
inlawrev-3369	1361	15	16	16	NUM
inlawrev-3369	1361	16	"	"	PUNCT
inlawrev-3369	1361	17	does	do	AUX
inlawrev-3369	1361	18	not	not	PART
inlawrev-3369	1361	19	require	require	VERB
inlawrev-3369	1361	20	a	a	DET
inlawrev-3369	1361	21	single	single	ADJ
inlawrev-3369	1361	22	entity	entity	NOUN
inlawrev-3369	1361	23	to	to	PART
inlawrev-3369	1361	24	own	own	VERB
inlawrev-3369	1361	25	,	,	PUNCT
inlawrev-3369	1361	26	occupy	occupy	VERB
inlawrev-3369	1361	27	,	,	PUNCT
inlawrev-3369	1361	28	and	and	CCONJ
inlawrev-3369	1361	29	use	use	VERB
inlawrev-3369	1361	30	a	a	DET
inlawrev-3369	1361	31	piece	piece	NOUN
inlawrev-3369	1361	32	of	of	ADP
inlawrev-3369	1361	33	property	property	NOUN
inlawrev-3369	1361	34	before	before	SCONJ
inlawrev-3369	1361	35	it	it	PRON
inlawrev-3369	1361	36	can	can	AUX
inlawrev-3369	1361	37	be	be	AUX
inlawrev-3369	1361	38	exempted	exempt	VERB
inlawrev-3369	1361	39	from	from	ADP
inlawrev-3369	1361	40	taxation	taxation	NOUN
inlawrev-3369	1361	41	.	.	PUNCT
inlawrev-3369	1362	1	"**^	"**^	PUNCT
inlawrev-3369	1362	2	"	"	PUNCT
inlawrev-3369	1362	3	stated	state	VERB
inlawrev-3369	1362	4	differently	differently	ADV
inlawrev-3369	1362	5	:	:	PUNCT
inlawrev-3369	1362	6	a	a	DET
inlawrev-3369	1362	7	piece	piece	NOUN
inlawrev-3369	1362	8	of	of	ADP
inlawrev-3369	1362	9	property	property	NOUN
inlawrev-3369	1362	10	must	must	AUX
inlawrev-3369	1362	11	be	be	AUX
inlawrev-3369	1362	12	owned	own	VERB
inlawrev-3369	1362	13	for	for	ADP
inlawrev-3369	1362	14	charitable	charitable	ADJ
inlawrev-3369	1362	15	purposes	purpose	NOUN
inlawrev-3369	1362	16	;	;	PUNCT
inlawrev-3369	1362	17	a	a	DET
inlawrev-3369	1362	18	piece	piece	NOUN
inlawrev-3369	1362	19	of	of	ADP
inlawrev-3369	1362	20	property	property	NOUN
inlawrev-3369	1362	21	must	must	AUX
inlawrev-3369	1362	22	be	be	AUX
inlawrev-3369	1362	23	occupied	occupy	VERB
inlawrev-3369	1362	24	for	for	ADP
inlawrev-3369	1362	25	charitable	charitable	ADJ
inlawrev-3369	1362	26	purposes	purpose	NOUN
inlawrev-3369	1362	27	;	;	PUNCT
inlawrev-3369	1362	28	a	a	DET
inlawrev-3369	1362	29	piece	piece	NOUN
inlawrev-3369	1362	30	of	of	ADP
inlawrev-3369	1362	31	property	property	NOUN
inlawrev-3369	1362	32	must	must	AUX
inlawrev-3369	1362	33	be	be	AUX
inlawrev-3369	1362	34	used	use	VERB
inlawrev-3369	1362	35	for	for	ADP
inlawrev-3369	1362	36	charitable	charitable	ADJ
inlawrev-3369	1362	37	purposes	purpose	NOUN
inlawrev-3369	1362	38	.	.	PUNCT
inlawrev-3369	1362	39	'"*'^	'"*'^	NOUN
inlawrev-3369	1363	1	this	this	DET
inlawrev-3369	1363	2	case	case	NOUN
inlawrev-3369	1363	3	potentially	potentially	ADV
inlawrev-3369	1363	4	will	will	AUX
inlawrev-3369	1363	5	have	have	VERB
inlawrev-3369	1363	6	significant	significant	ADJ
inlawrev-3369	1363	7	ramifications	ramification	NOUN
inlawrev-3369	1363	8	for	for	ADP
inlawrev-3369	1363	9	taxexempt	taxexempt	ADJ
inlawrev-3369	1363	10	organizations	organization	NOUN
inlawrev-3369	1363	11	because	because	SCONJ
inlawrev-3369	1363	12	tax	tax	NOUN
inlawrev-3369	1363	13	-	-	PUNCT
inlawrev-3369	1363	14	exempt	exempt	ADJ
inlawrev-3369	1363	15	organizations	organization	NOUN
inlawrev-3369	1363	16	may	may	AUX
inlawrev-3369	1363	17	now	now	ADV
inlawrev-3369	1363	18	come	come	VERB
inlawrev-3369	1363	19	together	together	ADV
inlawrev-3369	1363	20	in	in	ADP
inlawrev-3369	1363	21	an	an	DET
inlawrev-3369	1363	22	effort	effort	NOUN
inlawrev-3369	1363	23	to	to	PART
inlawrev-3369	1363	24	more	more	ADV
inlawrev-3369	1363	25	efficiently	efficiently	ADV
inlawrev-3369	1363	26	and	and	CCONJ
inlawrev-3369	1363	27	effectively	effectively	ADV
inlawrev-3369	1363	28	fulfill	fulfill	VERB
inlawrev-3369	1363	29	their	their	PRON
inlawrev-3369	1363	30	missions	mission	NOUN
inlawrev-3369	1363	31	without	without	ADP
inlawrev-3369	1363	32	losing	lose	VERB
inlawrev-3369	1363	33	the	the	DET
inlawrev-3369	1363	34	tax	tax	NOUN
inlawrev-3369	1363	35	benefits	benefit	NOUN
inlawrev-3369	1363	36	of	of	ADP
inlawrev-3369	1363	37	their	their	PRON
inlawrev-3369	1363	38	status	status	NOUN
inlawrev-3369	1363	39	.	.	PUNCT
inlawrev-3369	1364	1	2	2	X
inlawrev-3369	1364	2	.	.	X
inlawrev-3369	1364	3	alte	alte	PROPN
inlawrev-3369	1364	4	salems	salems	PROPN
inlawrev-3369	1364	5	kirche	kirche	PROPN
inlawrev-3369	1364	6	,	,	PUNCT
inlawrev-3369	1364	7	inc	inc	PROPN
inlawrev-3369	1364	8	.	.	PROPN
inlawrev-3369	1365	1	v.	v.	ADP
inlawrev-3369	1365	2	state	state	PROPN
inlawrev-3369	1365	3	board	board	PROPN
inlawrev-3369	1365	4	of	of	ADP
inlawrev-3369	1365	5	tax	tax	NOUN
inlawrev-3369	1365	6	commissioners	commissioner	NOUN
inlawrev-3369	1365	7	.	.	PUNCT
inlawrev-3369	1366	1	"*^^—^alte	"*^^—^alte	PROPN
inlawrev-3369	1366	2	salem	salem	PROPN
inlawrev-3369	1366	3	kirche	kirche	PROPN
inlawrev-3369	1366	4	(	(	PUNCT
inlawrev-3369	1366	5	"	"	PUNCT
inlawrev-3369	1366	6	alte	alte	PROPN
inlawrev-3369	1366	7	salem	salem	PROPN
inlawrev-3369	1366	8	"	"	PUNCT
inlawrev-3369	1366	9	)	)	PUNCT
inlawrev-3369	1366	10	,	,	PUNCT
inlawrev-3369	1366	11	a	a	DET
inlawrev-3369	1366	12	non	non	ADJ
inlawrev-3369	1366	13	-	-	ADJ
inlawrev-3369	1366	14	denominational	denominational	ADJ
inlawrev-3369	1366	15	church	church	NOUN
inlawrev-3369	1366	16	,	,	PUNCT
inlawrev-3369	1366	17	owned	own	VERB
inlawrev-3369	1366	18	a	a	DET
inlawrev-3369	1366	19	church	church	NOUN
inlawrev-3369	1366	20	building	building	NOUN
inlawrev-3369	1366	21	,	,	PUNCT
inlawrev-3369	1366	22	a	a	DET
inlawrev-3369	1366	23	bam	bam	NOUN
inlawrev-3369	1366	24	,	,	PUNCT
inlawrev-3369	1366	25	and	and	CCONJ
inlawrev-3369	1366	26	a	a	DET
inlawrev-3369	1366	27	mobile	mobile	ADJ
inlawrev-3369	1366	28	home	home	NOUN
inlawrev-3369	1366	29	,	,	PUNCT
inlawrev-3369	1366	30	but	but	CCONJ
inlawrev-3369	1366	31	not	not	PART
inlawrev-3369	1366	32	the	the	DET
inlawrev-3369	1366	33	land	land	NOUN
inlawrev-3369	1366	34	upon	upon	SCONJ
inlawrev-3369	1366	35	which	which	PRON
inlawrev-3369	1366	36	these	these	DET
inlawrev-3369	1366	37	structures	structure	NOUN
inlawrev-3369	1366	38	were	be	AUX
inlawrev-3369	1366	39	located	locate	VERB
inlawrev-3369	1366	40	.	.	PUNCT
inlawrev-3369	1367	1	the	the	DET
inlawrev-3369	1367	2	land	land	NOUN
inlawrev-3369	1367	3	was	be	AUX
inlawrev-3369	1367	4	owned	own	VERB
inlawrev-3369	1367	5	by	by	ADP
inlawrev-3369	1367	6	burgdorf	burgdorf	PROPN
inlawrev-3369	1367	7	,	,	PUNCT
inlawrev-3369	1367	8	a	a	DET
inlawrev-3369	1367	9	director	director	NOUN
inlawrev-3369	1367	10	of	of	ADP
inlawrev-3369	1367	11	the	the	DET
inlawrev-3369	1367	12	church	church	NOUN
inlawrev-3369	1367	13	.	.	PUNCT
inlawrev-3369	1368	1	"*'^	"*'^	PROPN
inlawrev-3369	1368	2	according	accord	VERB
inlawrev-3369	1368	3	to	to	ADP
inlawrev-3369	1368	4	burgdorf	burgdorf	PROPN
inlawrev-3369	1368	5	,	,	PUNCT
inlawrev-3369	1368	6	the	the	DET
inlawrev-3369	1368	7	mobile	mobile	ADJ
inlawrev-3369	1368	8	home	home	NOUN
inlawrev-3369	1368	9	was	be	AUX
inlawrev-3369	1368	10	rented	rent	VERB
inlawrev-3369	1368	11	out	out	ADP
inlawrev-3369	1368	12	to	to	ADP
inlawrev-3369	1368	13	different	different	ADJ
inlawrev-3369	1368	14	persons	person	NOUN
inlawrev-3369	1368	15	for	for	ADP
inlawrev-3369	1368	16	the	the	DET
inlawrev-3369	1368	17	purposes	purpose	NOUN
inlawrev-3369	1368	18	of	of	ADP
inlawrev-3369	1368	19	having	have	VERB
inlawrev-3369	1368	20	someone	someone	PRON
inlawrev-3369	1368	21	on	on	ADP
inlawrev-3369	1368	22	the	the	DET
inlawrev-3369	1368	23	property	property	NOUN
inlawrev-3369	1368	24	to	to	PART
inlawrev-3369	1368	25	prevent	prevent	VERB
inlawrev-3369	1368	26	vandalism	vandalism	NOUN
inlawrev-3369	1368	27	and	and	CCONJ
inlawrev-3369	1368	28	having	have	VERB
inlawrev-3369	1368	29	a	a	DET
inlawrev-3369	1368	30	way	way	NOUN
inlawrev-3369	1368	31	to	to	PART
inlawrev-3369	1368	32	obtain	obtain	VERB
inlawrev-3369	1368	33	insurance	insurance	NOUN
inlawrev-3369	1368	34	.	.	PUNCT
inlawrev-3369	1369	1	'*^^	'*^^	PART
inlawrev-3369	1370	1	the	the	DET
inlawrev-3369	1370	2	bam	bam	NOUN
inlawrev-3369	1370	3	was	be	AUX
inlawrev-3369	1370	4	used	use	VERB
inlawrev-3369	1370	5	to	to	PART
inlawrev-3369	1370	6	store	store	VERB
inlawrev-3369	1370	7	equipment	equipment	NOUN
inlawrev-3369	1370	8	and	and	CCONJ
inlawrev-3369	1370	9	picnic	picnic	NOUN
inlawrev-3369	1370	10	tables	table	NOUN
inlawrev-3369	1370	11	.	.	PUNCT
inlawrev-3369	1371	1	alte	alte	PROPN
inlawrev-3369	1371	2	salem	salem	PROPN
inlawrev-3369	1371	3	was	be	AUX
inlawrev-3369	1371	4	organized	organize	VERB
inlawrev-3369	1371	5	for	for	ADP
inlawrev-3369	1371	6	the	the	DET
inlawrev-3369	1371	7	purpose	purpose	NOUN
inlawrev-3369	1371	8	of	of	ADP
inlawrev-3369	1371	9	providing	provide	VERB
inlawrev-3369	1371	10	a	a	DET
inlawrev-3369	1371	11	place	place	NOUN
inlawrev-3369	1371	12	where	where	SCONJ
inlawrev-3369	1371	13	410	410	NUM
inlawrev-3369	1371	14	.	.	PUNCT
inlawrev-3369	1372	1	i	i	PRON
inlawrev-3369	1372	2	d.	d.	PROPN
inlawrev-3369	1372	3	(	(	PUNCT
inlawrev-3369	1372	4	quoting	quote	VERB
inlawrev-3369	1372	5	act	act	NOUN
inlawrev-3369	1372	6	of	of	ADP
inlawrev-3369	1372	7	mar	mar	PROPN
inlawrev-3369	1372	8	.	.	PROPN
inlawrev-3369	1372	9	18	18	NUM
inlawrev-3369	1372	10	,	,	PUNCT
inlawrev-3369	1372	11	1975	1975	NUM
inlawrev-3369	1372	12	,	,	PUNCT
inlawrev-3369	1372	13	no	no	INTJ
inlawrev-3369	1372	14	.	.	NOUN
inlawrev-3369	1372	15	45	45	NUM
inlawrev-3369	1372	16	,	,	PUNCT
inlawrev-3369	1372	17	§	§	PROPN
inlawrev-3369	1372	18	5	5	NUM
inlawrev-3369	1372	19	,	,	PUNCT
inlawrev-3369	1372	20	1975	1975	NUM
inlawrev-3369	1372	21	ind	ind	NOUN
inlawrev-3369	1372	22	.	.	PUNCT
inlawrev-3369	1373	1	acts	act	VERB
inlawrev-3369	1373	2	247	247	NUM
inlawrev-3369	1373	3	,	,	PUNCT
inlawrev-3369	1373	4	466	466	NUM
inlawrev-3369	1373	5	)	)	PUNCT
inlawrev-3369	1373	6	.	.	PUNCT
inlawrev-3369	1374	1	411	411	NUM
inlawrev-3369	1374	2	.	.	PUNCT
inlawrev-3369	1375	1	i	i	PRON
inlawrev-3369	1375	2	d.	d.	PROPN
inlawrev-3369	1375	3	412	412	NUM
inlawrev-3369	1375	4	.	.	PUNCT
inlawrev-3369	1376	1	mat957n.5	mat957n.5	PROPN
inlawrev-3369	1376	2	.	.	PUNCT
inlawrev-3369	1377	1	413	413	NUM
inlawrev-3369	1377	2	.	.	X
inlawrev-3369	1378	1	215	215	NUM
inlawrev-3369	1378	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1378	3	57	57	NUM
inlawrev-3369	1378	4	(	(	PUNCT
inlawrev-3369	1378	5	ind	ind	NOUN
inlawrev-3369	1378	6	.	.	PUNCT
inlawrev-3369	1379	1	app	app	PROPN
inlawrev-3369	1379	2	.	.	PROPN
inlawrev-3369	1379	3	1966	1966	NUM
inlawrev-3369	1379	4	)	)	PUNCT
inlawrev-3369	1379	5	.	.	PUNCT
inlawrev-3369	1380	1	414	414	NUM
inlawrev-3369	1380	2	.	.	PUNCT
inlawrev-3369	1381	1	5aa2gra	5aa2gra	NUM
inlawrev-3369	1381	2	/	/	SYM
inlawrev-3369	1381	3	ea,686n.e.2dat957	ea,686n.e.2dat957	NOUN
inlawrev-3369	1381	4	.	.	PUNCT
inlawrev-3369	1382	1	415	415	NUM
inlawrev-3369	1382	2	.	.	PUNCT
inlawrev-3369	1383	1	see	see	VERB
inlawrev-3369	1383	2	i	i	PRON
inlawrev-3369	1383	3	d	d	PROPN
inlawrev-3369	1383	4	at	at	ADP
inlawrev-3369	1383	5	958	958	NUM
inlawrev-3369	1383	6	(	(	PUNCT
inlawrev-3369	1383	7	citing	cite	VERB
inlawrev-3369	1383	8	ind	ind	NOUN
inlawrev-3369	1383	9	.	.	PUNCT
inlawrev-3369	1384	1	code	code	PROPN
inlawrev-3369	1384	2	§	§	PROPN
inlawrev-3369	1384	3	6	6	NUM
inlawrev-3369	1384	4	-	-	SYM
inlawrev-3369	1384	5	1.1	1.1	NUM
inlawrev-3369	1384	6	-	-	PUNCT
inlawrev-3369	1384	7	10	10	NUM
inlawrev-3369	1384	8	-	-	SYM
inlawrev-3369	1384	9	37	37	NUM
inlawrev-3369	1384	10	(	(	PUNCT
inlawrev-3369	1384	11	1998	1998	NUM
inlawrev-3369	1384	12	)	)	PUNCT
inlawrev-3369	1384	13	)	)	PUNCT
inlawrev-3369	1384	14	.	.	PUNCT
inlawrev-3369	1385	1	416	416	X
inlawrev-3369	1385	2	.	.	X
inlawrev-3369	1385	3	mat	mat	NOUN
inlawrev-3369	1385	4	959	959	NUM
inlawrev-3369	1385	5	.	.	PUNCT
inlawrev-3369	1386	1	417	417	NUM
inlawrev-3369	1386	2	.	.	PUNCT
inlawrev-3369	1387	1	i	i	PRON
inlawrev-3369	1387	2	d	d	PROPN
inlawrev-3369	1387	3	418	418	NUM
inlawrev-3369	1387	4	.	.	PUNCT
inlawrev-3369	1388	1	694n.e.2d810(ind.taxct	694n.e.2d810(ind.taxct	NUM
inlawrev-3369	1388	2	.	.	NOUN
inlawrev-3369	1388	3	1998	1998	NUM
inlawrev-3369	1388	4	)	)	PUNCT
inlawrev-3369	1388	5	.	.	PUNCT
inlawrev-3369	1389	1	419	419	NUM
inlawrev-3369	1389	2	.	.	PUNCT
inlawrev-3369	1390	1	see	see	VERB
inlawrev-3369	1390	2	i	i	PROPN
inlawrev-3369	1390	3	d	d	PROPN
inlawrev-3369	1390	4	420	420	NUM
inlawrev-3369	1390	5	.	.	PUNCT
inlawrev-3369	1391	1	see	see	VERB
inlawrev-3369	1391	2	i	i	PROPN
inlawrev-3369	1391	3	d	d	PROPN
inlawrev-3369	1391	4	1999	1999	NUM
inlawrev-3369	1391	5	]	]	PUNCT
inlawrev-3369	1391	6	taxation	taxation	NOUN
inlawrev-3369	1391	7	1043	1043	NUM
inlawrev-3369	1391	8	"	"	PUNCT
inlawrev-3369	1391	9	people	people	NOUN
inlawrev-3369	1391	10	could	could	AUX
inlawrev-3369	1391	11	attend	attend	VERB
inlawrev-3369	1391	12	to	to	ADP
inlawrev-3369	1391	13	their	their	PRON
inlawrev-3369	1391	14	spiritual	spiritual	ADJ
inlawrev-3369	1391	15	needs	need	NOUN
inlawrev-3369	1391	16	.	.	PUNCT
inlawrev-3369	1392	1	'"*^	'"*^	NOUN
inlawrev-3369	1392	2	'	'	PUNCT
inlawrev-3369	1392	3	though	though	SCONJ
inlawrev-3369	1392	4	the	the	DET
inlawrev-3369	1392	5	purpose	purpose	NOUN
inlawrev-3369	1392	6	of	of	ADP
inlawrev-3369	1392	7	the	the	DET
inlawrev-3369	1392	8	church	church	NOUN
inlawrev-3369	1392	9	building	building	NOUN
inlawrev-3369	1392	10	was	be	AUX
inlawrev-3369	1392	11	to	to	PART
inlawrev-3369	1392	12	provide	provide	VERB
inlawrev-3369	1392	13	a	a	DET
inlawrev-3369	1392	14	place	place	NOUN
inlawrev-3369	1392	15	where	where	SCONJ
inlawrev-3369	1392	16	people	people	NOUN
inlawrev-3369	1392	17	could	could	AUX
inlawrev-3369	1392	18	tend	tend	VERB
inlawrev-3369	1392	19	to	to	ADP
inlawrev-3369	1392	20	their	their	PRON
inlawrev-3369	1392	21	spiritual	spiritual	ADJ
inlawrev-3369	1392	22	needs	need	NOUN
inlawrev-3369	1392	23	,	,	PUNCT
inlawrev-3369	1392	24	the	the	DET
inlawrev-3369	1392	25	church	church	NOUN
inlawrev-3369	1392	26	building	building	NOUN
inlawrev-3369	1392	27	was	be	AUX
inlawrev-3369	1392	28	often	often	ADV
inlawrev-3369	1392	29	used	use	VERB
inlawrev-3369	1392	30	by	by	ADP
inlawrev-3369	1392	31	other	other	ADJ
inlawrev-3369	1392	32	churches	church	NOUN
inlawrev-3369	1392	33	and	and	CCONJ
inlawrev-3369	1392	34	even	even	ADV
inlawrev-3369	1392	35	other	other	ADJ
inlawrev-3369	1392	36	organizations	organization	NOUN
inlawrev-3369	1392	37	not	not	PART
inlawrev-3369	1392	38	related	relate	VERB
inlawrev-3369	1392	39	to	to	ADP
inlawrev-3369	1392	40	religion	religion	NOUN
inlawrev-3369	1392	41	(	(	PUNCT
inlawrev-3369	1392	42	e.g.	e.g.	ADV
inlawrev-3369	1392	43	,	,	PUNCT
inlawrev-3369	1392	44	girl	girl	NOUN
inlawrev-3369	1392	45	scouts).'*^^	scouts).'*^^	PUNCT
inlawrev-3369	1392	46	in	in	ADP
inlawrev-3369	1392	47	this	this	DET
inlawrev-3369	1392	48	case	case	NOUN
inlawrev-3369	1392	49	,	,	PUNCT
inlawrev-3369	1392	50	alte	alte	PROPN
inlawrev-3369	1392	51	salem	salem	PROPN
inlawrev-3369	1392	52	argued	argue	VERB
inlawrev-3369	1392	53	that	that	SCONJ
inlawrev-3369	1392	54	it	it	PRON
inlawrev-3369	1392	55	was	be	AUX
inlawrev-3369	1392	56	entitled	entitle	VERB
inlawrev-3369	1392	57	to	to	ADP
inlawrev-3369	1392	58	an	an	DET
inlawrev-3369	1392	59	exemption	exemption	NOUN
inlawrev-3369	1392	60	for	for	ADP
inlawrev-3369	1392	61	the	the	DET
inlawrev-3369	1392	62	improvements	improvement	NOUN
inlawrev-3369	1392	63	on	on	ADP
inlawrev-3369	1392	64	the	the	DET
inlawrev-3369	1392	65	land	land	NOUN
inlawrev-3369	1392	66	and	and	CCONJ
inlawrev-3369	1392	67	certain	certain	ADJ
inlawrev-3369	1392	68	personal	personal	ADJ
inlawrev-3369	1392	69	property	property	NOUN
inlawrev-3369	1392	70	,	,	PUNCT
inlawrev-3369	1392	71	including	include	VERB
inlawrev-3369	1392	72	the	the	DET
inlawrev-3369	1392	73	mobile	mobile	ADJ
inlawrev-3369	1392	74	home	home	NOUN
inlawrev-3369	1392	75	,	,	PUNCT
inlawrev-3369	1392	76	for	for	ADP
inlawrev-3369	1392	77	1990.'*^^	1990.'*^^	NUM
inlawrev-3369	1392	78	by	by	ADP
inlawrev-3369	1392	79	statute	statute	NOUN
inlawrev-3369	1392	80	,	,	PUNCT
inlawrev-3369	1392	81	"	"	PUNCT
inlawrev-3369	1392	82	'	'	PUNCT
inlawrev-3369	1392	83	[	[	X
inlawrev-3369	1392	84	a]ll	a]ll	NOUN
inlawrev-3369	1392	85	or	or	CCONJ
inlawrev-3369	1392	86	part	part	NOUN
inlawrev-3369	1392	87	of	of	ADP
inlawrev-3369	1392	88	a	a	DET
inlawrev-3369	1392	89	building	building	NOUN
inlawrev-3369	1392	90	is	be	AUX
inlawrev-3369	1392	91	exempt	exempt	ADJ
inlawrev-3369	1392	92	from	from	ADP
inlawrev-3369	1392	93	property	property	NOUN
inlawrev-3369	1392	94	taxation	taxation	NOUN
inlawrev-3369	1392	95	if	if	SCONJ
inlawrev-3369	1392	96	it	it	PRON
inlawrev-3369	1392	97	is	be	AUX
inlawrev-3369	1392	98	owned	own	VERB
inlawrev-3369	1392	99	,	,	PUNCT
inlawrev-3369	1392	100	occupied	occupy	VERB
inlawrev-3369	1392	101	,	,	PUNCT
inlawrev-3369	1392	102	and	and	CCONJ
inlawrev-3369	1392	103	used	use	VERB
inlawrev-3369	1392	104	by	by	ADP
inlawrev-3369	1392	105	a	a	DET
inlawrev-3369	1392	106	person	person	NOUN
inlawrev-3369	1392	107	for	for	ADP
inlawrev-3369	1392	108	educational	educational	ADJ
inlawrev-3369	1392	109	,	,	PUNCT
inlawrev-3369	1392	110	literary	literary	ADJ
inlawrev-3369	1392	111	,	,	PUNCT
inlawrev-3369	1392	112	scientific	scientific	ADJ
inlawrev-3369	1392	113	,	,	PUNCT
inlawrev-3369	1392	114	religious	religious	ADJ
inlawrev-3369	1392	115	,	,	PUNCT
inlawrev-3369	1392	116	or	or	CCONJ
inlawrev-3369	1392	117	charitable	charitable	ADJ
inlawrev-3369	1392	118	purposes	purpose	NOUN
inlawrev-3369	1392	119	.	.	PUNCT
inlawrev-3369	1393	1	""*^	""*^	X
inlawrev-3369	1393	2	'	'	PRON
inlawrev-3369	1393	3	*	*	PUNCT
inlawrev-3369	1394	1	thus	thus	ADV
inlawrev-3369	1394	2	,	,	PUNCT
inlawrev-3369	1394	3	if	if	SCONJ
inlawrev-3369	1394	4	the	the	DET
inlawrev-3369	1394	5	improvements	improvement	NOUN
inlawrev-3369	1394	6	and	and	CCONJ
inlawrev-3369	1394	7	personal	personal	ADJ
inlawrev-3369	1394	8	property	property	NOUN
inlawrev-3369	1394	9	were	be	AUX
inlawrev-3369	1394	10	used	use	VERB
inlawrev-3369	1394	11	for	for	ADP
inlawrev-3369	1394	12	religious	religious	ADJ
inlawrev-3369	1394	13	or	or	CCONJ
inlawrev-3369	1394	14	charitable	charitable	ADJ
inlawrev-3369	1394	15	purposes	purpose	NOUN
inlawrev-3369	1394	16	,	,	PUNCT
inlawrev-3369	1394	17	alte	alte	PROPN
inlawrev-3369	1394	18	salem	salem	PROPN
inlawrev-3369	1394	19	would	would	AUX
inlawrev-3369	1394	20	be	be	AUX
inlawrev-3369	1394	21	entitled	entitle	VERB
inlawrev-3369	1394	22	to	to	ADP
inlawrev-3369	1394	23	an	an	DET
inlawrev-3369	1394	24	exemption	exemption	NOUN
inlawrev-3369	1394	25	.	.	PUNCT
inlawrev-3369	1395	1	alte	alte	PROPN
inlawrev-3369	1395	2	salem	salem	PROPN
inlawrev-3369	1395	3	contended	contend	VERB
inlawrev-3369	1395	4	that	that	SCONJ
inlawrev-3369	1395	5	it	it	PRON
inlawrev-3369	1395	6	did	do	AUX
inlawrev-3369	1395	7	use	use	VERB
inlawrev-3369	1395	8	the	the	DET
inlawrev-3369	1395	9	improvements	improvement	NOUN
inlawrev-3369	1395	10	and	and	CCONJ
inlawrev-3369	1395	11	personal	personal	ADJ
inlawrev-3369	1395	12	property	property	NOUN
inlawrev-3369	1395	13	in	in	ADP
inlawrev-3369	1395	14	furtherance	furtherance	NOUN
inlawrev-3369	1395	15	of	of	ADP
inlawrev-3369	1395	16	such	such	ADJ
inlawrev-3369	1395	17	goals	goal	NOUN
inlawrev-3369	1395	18	.	.	PUNCT
inlawrev-3369	1396	1	on	on	ADP
inlawrev-3369	1396	2	the	the	DET
inlawrev-3369	1396	3	other	other	ADJ
inlawrev-3369	1396	4	hand	hand	NOUN
inlawrev-3369	1396	5	,	,	PUNCT
inlawrev-3369	1396	6	the	the	DET
inlawrev-3369	1396	7	isbtc	isbtc	NOUN
inlawrev-3369	1396	8	found	find	VERB
inlawrev-3369	1396	9	that	that	SCONJ
inlawrev-3369	1396	10	alte	alte	PROPN
inlawrev-3369	1396	11	salem	salem	PROPN
inlawrev-3369	1396	12	presented	present	VERB
inlawrev-3369	1396	13	no	no	DET
inlawrev-3369	1396	14	evidence	evidence	NOUN
inlawrev-3369	1396	15	supporting	support	VERB
inlawrev-3369	1396	16	the	the	DET
inlawrev-3369	1396	17	claim	claim	NOUN
inlawrev-3369	1396	18	for	for	ADP
inlawrev-3369	1396	19	exemption	exemption	NOUN
inlawrev-3369	1396	20	in	in	ADP
inlawrev-3369	1396	21	light	light	NOUN
inlawrev-3369	1396	22	of	of	ADP
inlawrev-3369	1396	23	the	the	DET
inlawrev-3369	1396	24	fact	fact	NOUN
inlawrev-3369	1396	25	that	that	SCONJ
inlawrev-3369	1396	26	in	in	ADP
inlawrev-3369	1396	27	1990	1990	NUM
inlawrev-3369	1396	28	the	the	DET
inlawrev-3369	1396	29	property	property	NOUN
inlawrev-3369	1396	30	had	have	AUX
inlawrev-3369	1396	31	primarily	primarily	ADV
inlawrev-3369	1396	32	been	be	AUX
inlawrev-3369	1396	33	used	use	VERB
inlawrev-3369	1396	34	for	for	ADP
inlawrev-3369	1396	35	non	non	ADJ
inlawrev-3369	1396	36	-	-	ADJ
inlawrev-3369	1396	37	religious	religious	ADJ
inlawrev-3369	1396	38	activities	activity	NOUN
inlawrev-3369	1396	39	such	such	ADJ
inlawrev-3369	1396	40	as	as	ADP
inlawrev-3369	1396	41	picnics	picnic	NOUN
inlawrev-3369	1396	42	and	and	CCONJ
inlawrev-3369	1396	43	reunions	reunion	NOUN
inlawrev-3369	1396	44	.	.	PUNCT
inlawrev-3369	1397	1	"^^^	"^^^	PUNCT
inlawrev-3369	1397	2	however	however	ADV
inlawrev-3369	1397	3	,	,	PUNCT
inlawrev-3369	1397	4	the	the	DET
inlawrev-3369	1397	5	court	court	NOUN
inlawrev-3369	1397	6	found	find	VERB
inlawrev-3369	1397	7	sufficient	sufficient	ADJ
inlawrev-3369	1397	8	uncontroverted	uncontroverted	ADJ
inlawrev-3369	1397	9	evidence	evidence	NOUN
inlawrev-3369	1397	10	to	to	PART
inlawrev-3369	1397	11	conclude	conclude	VERB
inlawrev-3369	1397	12	that	that	SCONJ
inlawrev-3369	1397	13	the	the	DET
inlawrev-3369	1397	14	property	property	NOUN
inlawrev-3369	1397	15	likely	likely	ADV
inlawrev-3369	1397	16	was	be	AUX
inlawrev-3369	1397	17	used	use	VERB
inlawrev-3369	1397	18	for	for	ADP
inlawrev-3369	1397	19	religious	religious	ADJ
inlawrev-3369	1397	20	purposes	purpose	NOUN
inlawrev-3369	1397	21	.	.	PUNCT
inlawrev-3369	1398	1	"*^^	"*^^	NOUN
inlawrev-3369	1398	2	according	accord	VERB
inlawrev-3369	1398	3	to	to	ADP
inlawrev-3369	1398	4	the	the	DET
inlawrev-3369	1398	5	isbtc	isbtc	NOUN
inlawrev-3369	1398	6	,	,	PUNCT
inlawrev-3369	1398	7	the	the	DET
inlawrev-3369	1398	8	court	court	NOUN
inlawrev-3369	1398	9	could	could	AUX
inlawrev-3369	1398	10	only	only	ADV
inlawrev-3369	1398	11	look	look	VERB
inlawrev-3369	1398	12	at	at	ADP
inlawrev-3369	1398	13	activities	activity	NOUN
inlawrev-3369	1398	14	taking	take	VERB
inlawrev-3369	1398	15	place	place	NOUN
inlawrev-3369	1398	16	in	in	ADP
inlawrev-3369	1398	17	1990	1990	NUM
inlawrev-3369	1398	18	to	to	PART
inlawrev-3369	1398	19	determine	determine	VERB
inlawrev-3369	1398	20	whether	whether	SCONJ
inlawrev-3369	1398	21	alte	alte	PROPN
inlawrev-3369	1398	22	salem	salem	PROPN
inlawrev-3369	1398	23	engaged	engage	VERB
inlawrev-3369	1398	24	in	in	ADP
inlawrev-3369	1398	25	religious	religious	ADJ
inlawrev-3369	1398	26	activities	activity	NOUN
inlawrev-3369	1398	27	.	.	PUNCT
inlawrev-3369	1399	1	however	however	ADV
inlawrev-3369	1399	2	,	,	PUNCT
inlawrev-3369	1399	3	the	the	DET
inlawrev-3369	1399	4	court	court	NOUN
inlawrev-3369	1399	5	,	,	PUNCT
inlawrev-3369	1399	6	citing	cite	VERB
inlawrev-3369	1399	7	governours	governour	NOUN
inlawrev-3369	1399	8	square	square	ADJ
inlawrev-3369	1399	9	apartments	apartment	NOUN
inlawrev-3369	1399	10	v.	v.	ADP
inlawrev-3369	1399	11	state	state	PROPN
inlawrev-3369	1399	12	board	board	NOUN
inlawrev-3369	1399	13	oftax	oftax	NOUN
inlawrev-3369	1399	14	commissioners	commissioner	NOUN
inlawrev-3369	1399	15	,	,	PUNCT
inlawrev-3369	1399	16	'	'	PUNCT
inlawrev-3369	1399	17	^^^	^^^	PUNCT
inlawrev-3369	1399	18	found	find	VERB
inlawrev-3369	1399	19	that	that	SCONJ
inlawrev-3369	1399	20	evidence	evidence	NOUN
inlawrev-3369	1399	21	of	of	ADP
inlawrev-3369	1399	22	events	event	NOUN
inlawrev-3369	1399	23	occurring	occur	VERB
inlawrev-3369	1399	24	in	in	ADP
inlawrev-3369	1399	25	other	other	ADJ
inlawrev-3369	1399	26	tax	tax	NOUN
inlawrev-3369	1399	27	years	year	NOUN
inlawrev-3369	1399	28	,	,	PUNCT
inlawrev-3369	1399	29	if	if	SCONJ
inlawrev-3369	1399	30	relevant	relevant	ADJ
inlawrev-3369	1399	31	,	,	PUNCT
inlawrev-3369	1399	32	is	be	AUX
inlawrev-3369	1399	33	probative	probative	ADJ
inlawrev-3369	1399	34	and	and	CCONJ
inlawrev-3369	1399	35	should	should	AUX
inlawrev-3369	1399	36	be	be	AUX
inlawrev-3369	1399	37	considered	consider	VERB
inlawrev-3369	1399	38	by	by	ADP
inlawrev-3369	1399	39	the	the	DET
inlawrev-3369	1399	40	isbtc	isbtc	NOUN
inlawrev-3369	1399	41	."^^^	."^^^	PUNCT
inlawrev-3369	1399	42	in	in	ADP
inlawrev-3369	1399	43	cases	case	NOUN
inlawrev-3369	1399	44	such	such	ADJ
inlawrev-3369	1399	45	as	as	ADP
inlawrev-3369	1399	46	this	this	PRON
inlawrev-3369	1399	47	,	,	PUNCT
inlawrev-3369	1399	48	the	the	DET
inlawrev-3369	1399	49	issue	issue	NOUN
inlawrev-3369	1399	50	of	of	ADP
inlawrev-3369	1399	51	primary	primary	ADJ
inlawrev-3369	1399	52	concern	concern	NOUN
inlawrev-3369	1399	53	is	be	AUX
inlawrev-3369	1399	54	the	the	DET
inlawrev-3369	1399	55	purpose	purpose	NOUN
inlawrev-3369	1399	56	for	for	ADP
inlawrev-3369	1399	57	which	which	PRON
inlawrev-3369	1399	58	the	the	DET
inlawrev-3369	1399	59	property	property	NOUN
inlawrev-3369	1399	60	is	be	AUX
inlawrev-3369	1399	61	being	be	AUX
inlawrev-3369	1399	62	used	use	VERB
inlawrev-3369	1399	63	and	and	CCONJ
inlawrev-3369	1399	64	events	event	NOUN
inlawrev-3369	1399	65	outside	outside	ADP
inlawrev-3369	1399	66	the	the	DET
inlawrev-3369	1399	67	tax	tax	NOUN
inlawrev-3369	1399	68	year	year	NOUN
inlawrev-3369	1399	69	in	in	ADP
inlawrev-3369	1399	70	issue	issue	NOUN
inlawrev-3369	1399	71	may	may	AUX
inlawrev-3369	1399	72	be	be	AUX
inlawrev-3369	1399	73	helpful	helpful	ADJ
inlawrev-3369	1399	74	in	in	ADP
inlawrev-3369	1399	75	the	the	DET
inlawrev-3369	1399	76	determining	determine	VERB
inlawrev-3369	1399	77	this	this	DET
inlawrev-3369	1399	78	purpose	purpose	NOUN
inlawrev-3369	1399	79	.	.	PUNCT
inlawrev-3369	1400	1	"^^^	"^^^	PUNCT
inlawrev-3369	1401	1	additionally	additionally	ADV
inlawrev-3369	1401	2	,	,	PUNCT
inlawrev-3369	1401	3	the	the	DET
inlawrev-3369	1401	4	fact	fact	NOUN
inlawrev-3369	1401	5	that	that	SCONJ
inlawrev-3369	1401	6	the	the	DET
inlawrev-3369	1401	7	church	church	NOUN
inlawrev-3369	1401	8	building	building	NOUN
inlawrev-3369	1401	9	may	may	AUX
inlawrev-3369	1401	10	have	have	AUX
inlawrev-3369	1401	11	been	be	AUX
inlawrev-3369	1401	12	used	use	VERB
inlawrev-3369	1401	13	for	for	ADP
inlawrev-3369	1401	14	activities	activity	NOUN
inlawrev-3369	1401	15	other	other	ADJ
inlawrev-3369	1401	16	than	than	ADP
inlawrev-3369	1401	17	religion	religion	NOUN
inlawrev-3369	1401	18	does	do	AUX
inlawrev-3369	1401	19	not	not	PART
inlawrev-3369	1401	20	lead	lead	VERB
inlawrev-3369	1401	21	to	to	ADP
inlawrev-3369	1401	22	the	the	DET
inlawrev-3369	1401	23	conclusion	conclusion	NOUN
inlawrev-3369	1401	24	that	that	SCONJ
inlawrev-3369	1401	25	exempt	exempt	ADJ
inlawrev-3369	1401	26	purposes	purpose	NOUN
inlawrev-3369	1401	27	were	be	AUX
inlawrev-3369	1401	28	not	not	PART
inlawrev-3369	1401	29	furthered	further	VERB
inlawrev-3369	1401	30	.	.	PUNCT
inlawrev-3369	1402	1	'^^^	'^^^	AUX
inlawrev-3369	1402	2	the	the	DET
inlawrev-3369	1402	3	court	court	NOUN
inlawrev-3369	1402	4	held	hold	VERB
inlawrev-3369	1402	5	that	that	SCONJ
inlawrev-3369	1402	6	the	the	DET
inlawrev-3369	1402	7	isbtc	isbtc	NOUN
inlawrev-3369	1402	8	failed	fail	VERB
inlawrev-3369	1402	9	to	to	PART
inlawrev-3369	1402	10	consider	consider	VERB
inlawrev-3369	1402	11	all	all	DET
inlawrev-3369	1402	12	relevant	relevant	ADJ
inlawrev-3369	1402	13	evidence	evidence	NOUN
inlawrev-3369	1402	14	and	and	CCONJ
inlawrev-3369	1402	15	remanded	remand	VERB
inlawrev-3369	1402	16	the	the	DET
inlawrev-3369	1402	17	issue	issue	NOUN
inlawrev-3369	1402	18	to	to	ADP
inlawrev-3369	1402	19	the	the	DET
inlawrev-3369	1402	20	isbtc	isbtc	NOUN
inlawrev-3369	1402	21	so	so	SCONJ
inlawrev-3369	1402	22	it	it	PRON
inlawrev-3369	1402	23	could	could	AUX
inlawrev-3369	1402	24	consider	consider	VERB
inlawrev-3369	1402	25	evidence	evidence	NOUN
inlawrev-3369	1402	26	of	of	ADP
inlawrev-3369	1402	27	activities	activity	NOUN
inlawrev-3369	1402	28	conducted	conduct	VERB
inlawrev-3369	1402	29	in	in	ADP
inlawrev-3369	1402	30	years	year	NOUN
inlawrev-3369	1402	31	other	other	ADJ
inlawrev-3369	1402	32	than	than	ADP
inlawrev-3369	1402	33	1990."'^	1990."'^	NUM
inlawrev-3369	1402	34	alte	alte	PROPN
inlawrev-3369	1402	35	salem	salem	PROPN
inlawrev-3369	1402	36	also	also	ADV
inlawrev-3369	1402	37	argued	argue	VERB
inlawrev-3369	1402	38	that	that	SCONJ
inlawrev-3369	1402	39	the	the	DET
inlawrev-3369	1402	40	bam	bam	NOUN
inlawrev-3369	1402	41	and	and	CCONJ
inlawrev-3369	1402	42	mobile	mobile	ADJ
inlawrev-3369	1402	43	home	home	NOUN
inlawrev-3369	1402	44	should	should	AUX
inlawrev-3369	1402	45	be	be	AUX
inlawrev-3369	1402	46	exempt	exempt	ADJ
inlawrev-3369	1402	47	from	from	ADP
inlawrev-3369	1402	48	tax	tax	NOUN
inlawrev-3369	1402	49	.	.	PUNCT
inlawrev-3369	1403	1	"*^^	"*^^	NOUN
inlawrev-3369	1403	2	the	the	DET
inlawrev-3369	1403	3	isbtc	isbtc	NOUN
inlawrev-3369	1403	4	did	do	AUX
inlawrev-3369	1403	5	not	not	PART
inlawrev-3369	1403	6	address	address	VERB
inlawrev-3369	1403	7	this	this	DET
inlawrev-3369	1403	8	issue	issue	NOUN
inlawrev-3369	1403	9	in	in	ADP
inlawrev-3369	1403	10	its	its	PRON
inlawrev-3369	1403	11	final	final	ADJ
inlawrev-3369	1403	12	determination	determination	NOUN
inlawrev-3369	1403	13	.	.	PUNCT
inlawrev-3369	1404	1	"	"	PUNCT
inlawrev-3369	1404	2	*	*	PUNCT
inlawrev-3369	1404	3	"	"	PUNCT
inlawrev-3369	1404	4	the	the	DET
inlawrev-3369	1404	5	isbtc	isbtc	NOUN
inlawrev-3369	1404	6	,	,	PUNCT
inlawrev-3369	1404	7	believing	believe	VERB
inlawrev-3369	1404	8	that	that	SCONJ
inlawrev-3369	1404	9	alte	alte	PROPN
inlawrev-3369	1404	10	salem	salem	PROPN
inlawrev-3369	1404	11	did	do	AUX
inlawrev-3369	1404	12	not	not	PART
inlawrev-3369	1404	13	use	use	VERB
inlawrev-3369	1404	14	the	the	DET
inlawrev-3369	1404	15	property	property	NOUN
inlawrev-3369	1404	16	for	for	ADP
inlawrev-3369	1404	17	exempt	exempt	ADJ
inlawrev-3369	1404	18	421	421	NUM
inlawrev-3369	1404	19	.	.	PUNCT
inlawrev-3369	1405	1	mat	mat	NOUN
inlawrev-3369	1405	2	813	813	NUM
inlawrev-3369	1405	3	.	.	PUNCT
inlawrev-3369	1406	1	422	422	NUM
inlawrev-3369	1406	2	.	.	PUNCT
inlawrev-3369	1407	1	see	see	VERB
inlawrev-3369	1407	2	i	i	PRON
inlawrev-3369	1407	3	d.	d.	PROPN
inlawrev-3369	1407	4	423	423	NUM
inlawrev-3369	1407	5	.	.	PUNCT
inlawrev-3369	1408	1	see	see	VERB
inlawrev-3369	1408	2	i	i	PRON
inlawrev-3369	1408	3	d.	d.	PROPN
inlawrev-3369	1408	4	at	at	ADP
inlawrev-3369	1408	5	s12	s12	PROPN
inlawrev-3369	1408	6	.	.	PUNCT
inlawrev-3369	1409	1	424	424	NUM
inlawrev-3369	1409	2	.	.	PUNCT
inlawrev-3369	1410	1	i	i	PRON
inlawrev-3369	1410	2	d	d	PROPN
inlawrev-3369	1410	3	(	(	PUNCT
inlawrev-3369	1410	4	quoting	quote	VERB
inlawrev-3369	1410	5	ind	ind	NOUN
inlawrev-3369	1410	6	.	.	PUNCT
inlawrev-3369	1411	1	code	code	PROPN
inlawrev-3369	1411	2	§	§	PROPN
inlawrev-3369	1411	3	6	6	NUM
inlawrev-3369	1411	4	-	-	PUNCT
inlawrev-3369	1411	5	l.l-10	l.l-10	NUM
inlawrev-3369	1411	6	-	-	PUNCT
inlawrev-3369	1411	7	16(a	16(a	NUM
inlawrev-3369	1411	8	)	)	PUNCT
inlawrev-3369	1411	9	(	(	PUNCT
inlawrev-3369	1411	10	1998	1998	NUM
inlawrev-3369	1411	11	)	)	PUNCT
inlawrev-3369	1411	12	)	)	PUNCT
inlawrev-3369	1411	13	.	.	PUNCT
inlawrev-3369	1412	1	425	425	NUM
inlawrev-3369	1412	2	.	.	X
inlawrev-3369	1412	3	seeidatsu	seeidatsu	PROPN
inlawrev-3369	1412	4	.	.	PUNCT
inlawrev-3369	1413	1	426	426	NUM
inlawrev-3369	1413	2	.	.	PUNCT
inlawrev-3369	1414	1	i	i	PRON
inlawrev-3369	1414	2	d	d	PROPN
inlawrev-3369	1414	3	427	427	NUM
inlawrev-3369	1414	4	.	.	NOUN
inlawrev-3369	1415	1	528	528	NUM
inlawrev-3369	1415	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1415	3	864	864	NUM
inlawrev-3369	1415	4	,	,	PUNCT
inlawrev-3369	1415	5	866	866	NUM
inlawrev-3369	1415	6	(	(	PUNCT
inlawrev-3369	1415	7	ind	ind	PROPN
inlawrev-3369	1415	8	.	.	PUNCT
inlawrev-3369	1416	1	tax	tax	PROPN
inlawrev-3369	1416	2	ct	ct	PROPN
inlawrev-3369	1416	3	.	.	PROPN
inlawrev-3369	1416	4	1988	1988	NUM
inlawrev-3369	1416	5	)	)	PUNCT
inlawrev-3369	1417	1	(	(	PUNCT
inlawrev-3369	1417	2	citations	citation	NOUN
inlawrev-3369	1417	3	omitted	omit	VERB
inlawrev-3369	1417	4	)	)	PUNCT
inlawrev-3369	1417	5	.	.	PUNCT
inlawrev-3369	1418	1	428	428	X
inlawrev-3369	1418	2	.	.	PUNCT
inlawrev-3369	1418	3	alte	alte	PROPN
inlawrev-3369	1418	4	salems	salems	PROPN
inlawrev-3369	1418	5	,	,	PUNCT
inlawrev-3369	1418	6	694	694	NUM
inlawrev-3369	1418	7	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1418	8	at	at	ADP
inlawrev-3369	1418	9	814	814	NUM
inlawrev-3369	1418	10	.	.	PUNCT
inlawrev-3369	1419	1	429	429	NUM
inlawrev-3369	1419	2	.	.	PUNCT
inlawrev-3369	1420	1	see	see	VERB
inlawrev-3369	1420	2	i	i	PROPN
inlawrev-3369	1420	3	d	d	PROPN
inlawrev-3369	1420	4	430	430	NUM
inlawrev-3369	1420	5	.	.	PUNCT
inlawrev-3369	1421	1	see	see	VERB
inlawrev-3369	1421	2	i	i	PRON
inlawrev-3369	1421	3	d.	d.	PROPN
inlawrev-3369	1421	4	431	431	NUM
inlawrev-3369	1421	5	.	.	PUNCT
inlawrev-3369	1422	1	mat	mat	PROPN
inlawrev-3369	1422	2	816	816	NUM
inlawrev-3369	1422	3	.	.	PUNCT
inlawrev-3369	1423	1	432	432	NUM
inlawrev-3369	1423	2	.	.	PUNCT
inlawrev-3369	1424	1	seeiddx%\5	seeiddx%\5	NOUN
inlawrev-3369	1424	2	.	.	PUNCT
inlawrev-3369	1425	1	433	433	NUM
inlawrev-3369	1425	2	.	.	PUNCT
inlawrev-3369	1426	1	see	see	VERB
inlawrev-3369	1426	2	i	i	PROPN
inlawrev-3369	1426	3	d	d	PROPN
inlawrev-3369	1426	4	1044	1044	NUM
inlawrev-3369	1426	5	indiana	indiana	PROPN
inlawrev-3369	1426	6	law	law	PROPN
inlawrev-3369	1426	7	review	review	NOUN
inlawrev-3369	1426	8	[	[	X
inlawrev-3369	1426	9	vol	vol	NOUN
inlawrev-3369	1426	10	.	.	PUNCT
inlawrev-3369	1427	1	32:1003	32:1003	NUM
inlawrev-3369	1427	2	purposes	purpose	NOUN
inlawrev-3369	1427	3	,	,	PUNCT
inlawrev-3369	1427	4	merely	merely	ADV
inlawrev-3369	1427	5	assumed	assume	VERB
inlawrev-3369	1427	6	that	that	SCONJ
inlawrev-3369	1427	7	the	the	DET
inlawrev-3369	1427	8	bam	bam	NOUN
inlawrev-3369	1427	9	and	and	CCONJ
inlawrev-3369	1427	10	mobile	mobile	ADJ
inlawrev-3369	1427	11	home	home	NOUN
inlawrev-3369	1427	12	would	would	AUX
inlawrev-3369	1427	13	not	not	PART
inlawrev-3369	1427	14	be	be	AUX
inlawrev-3369	1427	15	exempt	exempt	ADJ
inlawrev-3369	1427	16	if	if	SCONJ
inlawrev-3369	1427	17	the	the	DET
inlawrev-3369	1427	18	church	church	NOUN
inlawrev-3369	1427	19	building	building	NOUN
inlawrev-3369	1427	20	was	be	AUX
inlawrev-3369	1427	21	not	not	PART
inlawrev-3369	1427	22	exempt	exempt	ADJ
inlawrev-3369	1427	23	.	.	PUNCT
inlawrev-3369	1428	1	"^^"^	"^^"^	NOUN
inlawrev-3369	1428	2	property	property	NOUN
inlawrev-3369	1428	3	that	that	PRON
inlawrev-3369	1428	4	is	be	AUX
inlawrev-3369	1428	5	"	"	PUNCT
inlawrev-3369	1428	6	'	'	PUNCT
inlawrev-3369	1428	7	incidental	incidental	ADJ
inlawrev-3369	1428	8	and	and	CCONJ
inlawrev-3369	1428	9	necessary	necessary	ADJ
inlawrev-3369	1428	10	for	for	ADP
inlawrev-3369	1428	11	the	the	DET
inlawrev-3369	1428	12	effective	effective	ADJ
inlawrev-3369	1428	13	welfare	welfare	NOUN
inlawrev-3369	1428	14	of	of	ADP
inlawrev-3369	1428	15	[	[	X
inlawrev-3369	1428	16	an	an	X
inlawrev-3369	1428	17	]	]	X
inlawrev-3369	1428	18	exempt	exempt	ADJ
inlawrev-3369	1428	19	religious	religious	ADJ
inlawrev-3369	1428	20	institution	institution	NOUN
inlawrev-3369	1428	21	'	'	PUNCT
inlawrev-3369	1428	22	is	be	AUX
inlawrev-3369	1428	23	exempt	exempt	ADJ
inlawrev-3369	1428	24	from	from	ADP
inlawrev-3369	1428	25	property	property	NOUN
inlawrev-3369	1428	26	taxation	taxation	NOUN
inlawrev-3369	1428	27	.	.	PUNCT
inlawrev-3369	1429	1	"*^^	"*^^	NOUN
inlawrev-3369	1429	2	the	the	DET
inlawrev-3369	1429	3	court	court	NOUN
inlawrev-3369	1429	4	,	,	PUNCT
inlawrev-3369	1429	5	finding	find	VERB
inlawrev-3369	1429	6	that	that	SCONJ
inlawrev-3369	1429	7	the	the	DET
inlawrev-3369	1429	8	isbtc	isbtc	NOUN
inlawrev-3369	1429	9	did	do	AUX
inlawrev-3369	1429	10	not	not	PART
inlawrev-3369	1429	11	consider	consider	VERB
inlawrev-3369	1429	12	alte	alte	PROPN
inlawrev-3369	1429	13	salem	salem	PROPN
inlawrev-3369	1429	14	's	's	PART
inlawrev-3369	1429	15	argument	argument	NOUN
inlawrev-3369	1429	16	,	,	PUNCT
inlawrev-3369	1429	17	also	also	ADV
inlawrev-3369	1429	18	remanded	remand	VERB
inlawrev-3369	1429	19	to	to	ADP
inlawrev-3369	1429	20	the	the	DET
inlawrev-3369	1429	21	isbtc	isbtc	NOUN
inlawrev-3369	1429	22	the	the	DET
inlawrev-3369	1429	23	issue	issue	NOUN
inlawrev-3369	1429	24	of	of	ADP
inlawrev-3369	1429	25	whether	whether	SCONJ
inlawrev-3369	1429	26	the	the	DET
inlawrev-3369	1429	27	bam	bam	NOUN
inlawrev-3369	1429	28	and	and	CCONJ
inlawrev-3369	1429	29	mobile	mobile	ADJ
inlawrev-3369	1429	30	home	home	NOUN
inlawrev-3369	1429	31	were	be	AUX
inlawrev-3369	1429	32	"	"	PUNCT
inlawrev-3369	1429	33	incidental	incidental	ADJ
inlawrev-3369	1429	34	and	and	CCONJ
inlawrev-3369	1429	35	necessary	necessary	ADJ
inlawrev-3369	1429	36	"	"	PUNCT
inlawrev-3369	1429	37	to	to	ADP
inlawrev-3369	1429	38	an	an	DET
inlawrev-3369	1429	39	exempt	exempt	ADJ
inlawrev-3369	1429	40	purpose	purpose	NOUN
inlawrev-3369	1429	41	.	.	PUNCT
inlawrev-3369	1430	1	"*^^	"*^^	PRON
inlawrev-3369	1430	2	3	3	NUM
inlawrev-3369	1430	3	.	.	PUNCT
inlawrev-3369	1430	4	trinity	trinity	NOUN
inlawrev-3369	1430	5	episcopal	episcopal	PROPN
inlawrev-3369	1430	6	church	church	PROPN
inlawrev-3369	1430	7	v.	v.	ADP
inlawrev-3369	1430	8	state	state	PROPN
inlawrev-3369	1430	9	board	board	PROPN
inlawrev-3369	1430	10	of	of	ADP
inlawrev-3369	1430	11	tax	tax	NOUN
inlawrev-3369	1430	12	commissioners	commissioner	NOUN
inlawrev-3369	1430	13	.	.	PUNCT
inlawrev-3369	1431	1	"*^^	"*^^	NOUN
inlawrev-3369	1431	2	—	—	PUNCT
inlawrev-3369	1431	3	shortly	shortly	ADV
inlawrev-3369	1431	4	after	after	SCONJ
inlawrev-3369	1431	5	trinity	trinity	NOUN
inlawrev-3369	1431	6	episcopal	episcopal	NOUN
inlawrev-3369	1431	7	church	church	NOUN
inlawrev-3369	1431	8	(	(	PUNCT
inlawrev-3369	1431	9	"	"	PUNCT
inlawrev-3369	1431	10	trinity	trinity	NOUN
inlawrev-3369	1431	11	"	"	PUNCT
inlawrev-3369	1431	12	)	)	PUNCT
inlawrev-3369	1431	13	purchased	purchase	VERB
inlawrev-3369	1431	14	a	a	DET
inlawrev-3369	1431	15	building	building	NOUN
inlawrev-3369	1431	16	and	and	CCONJ
inlawrev-3369	1431	17	a	a	DET
inlawrev-3369	1431	18	parking	parking	NOUN
inlawrev-3369	1431	19	lot	lot	NOUN
inlawrev-3369	1431	20	,	,	PUNCT
inlawrev-3369	1431	21	midtown	midtown	ADJ
inlawrev-3369	1431	22	community	community	NOUN
inlawrev-3369	1431	23	mental	mental	ADJ
inlawrev-3369	1431	24	health	health	NOUN
inlawrev-3369	1431	25	center	center	NOUN
inlawrev-3369	1431	26	(	(	PUNCT
inlawrev-3369	1431	27	"	"	PUNCT
inlawrev-3369	1431	28	midtown	midtown	NOUN
inlawrev-3369	1431	29	"	"	PUNCT
inlawrev-3369	1431	30	)	)	PUNCT
inlawrev-3369	1431	31	became	become	VERB
inlawrev-3369	1431	32	interested	interested	ADJ
inlawrev-3369	1431	33	in	in	ADP
inlawrev-3369	1431	34	the	the	DET
inlawrev-3369	1431	35	property	property	NOUN
inlawrev-3369	1431	36	for	for	ADP
inlawrev-3369	1431	37	use	use	NOUN
inlawrev-3369	1431	38	as	as	ADP
inlawrev-3369	1431	39	a	a	DET
inlawrev-3369	1431	40	mental	mental	ADJ
inlawrev-3369	1431	41	health	health	NOUN
inlawrev-3369	1431	42	center	center	NOUN
inlawrev-3369	1431	43	.	.	PUNCT
inlawrev-3369	1432	1	"^^^	"^^^	PUNCT
inlawrev-3369	1433	1	midtown	midtown	PROPN
inlawrev-3369	1433	2	,	,	PUNCT
inlawrev-3369	1433	3	however	however	ADV
inlawrev-3369	1433	4	,	,	PUNCT
inlawrev-3369	1433	5	did	do	AUX
inlawrev-3369	1433	6	not	not	PART
inlawrev-3369	1433	7	have	have	VERB
inlawrev-3369	1433	8	the	the	DET
inlawrev-3369	1433	9	necessary	necessary	ADJ
inlawrev-3369	1433	10	capital	capital	NOUN
inlawrev-3369	1433	11	to	to	PART
inlawrev-3369	1433	12	renovate	renovate	VERB
inlawrev-3369	1433	13	the	the	DET
inlawrev-3369	1433	14	building	building	NOUN
inlawrev-3369	1433	15	.	.	PUNCT
inlawrev-3369	1434	1	"*^^	"*^^	NOUN
inlawrev-3369	1434	2	consequently	consequently	ADV
inlawrev-3369	1434	3	,	,	PUNCT
inlawrev-3369	1434	4	trinity	trinity	NOUN
inlawrev-3369	1434	5	and	and	CCONJ
inlawrev-3369	1434	6	midtown	midtown	PROPN
inlawrev-3369	1434	7	entered	enter	VERB
inlawrev-3369	1434	8	into	into	ADP
inlawrev-3369	1434	9	an	an	DET
inlawrev-3369	1434	10	agreement	agreement	NOUN
inlawrev-3369	1434	11	whereby	whereby	SCONJ
inlawrev-3369	1434	12	trinity	trinity	PROPN
inlawrev-3369	1434	13	would	would	AUX
inlawrev-3369	1434	14	finance	finance	VERB
inlawrev-3369	1434	15	the	the	DET
inlawrev-3369	1434	16	renovations	renovation	NOUN
inlawrev-3369	1434	17	and	and	CCONJ
inlawrev-3369	1434	18	midtown	midtown	NOUN
inlawrev-3369	1434	19	would	would	AUX
inlawrev-3369	1434	20	repay	repay	VERB
inlawrev-3369	1434	21	the	the	DET
inlawrev-3369	1434	22	costs	cost	NOUN
inlawrev-3369	1434	23	over	over	ADP
inlawrev-3369	1434	24	a	a	DET
inlawrev-3369	1434	25	long	long	ADJ
inlawrev-3369	1434	26	-	-	PUNCT
inlawrev-3369	1434	27	term	term	NOUN
inlawrev-3369	1434	28	lease	lease	NOUN
inlawrev-3369	1434	29	.	.	PUNCT
inlawrev-3369	1435	1	on	on	ADP
inlawrev-3369	1435	2	july	july	PROPN
inlawrev-3369	1435	3	12	12	NUM
inlawrev-3369	1435	4	,	,	PUNCT
inlawrev-3369	1435	5	1995	1995	NUM
inlawrev-3369	1435	6	,	,	PUNCT
inlawrev-3369	1435	7	shortly	shortly	ADV
inlawrev-3369	1435	8	after	after	SCONJ
inlawrev-3369	1435	9	the	the	DET
inlawrev-3369	1435	10	renovations	renovation	NOUN
inlawrev-3369	1435	11	were	be	AUX
inlawrev-3369	1435	12	completed	complete	VERB
inlawrev-3369	1435	13	,	,	PUNCT
inlawrev-3369	1435	14	midtown	midtown	PROPN
inlawrev-3369	1435	15	leased	lease	VERB
inlawrev-3369	1435	16	the	the	DET
inlawrev-3369	1435	17	property	property	NOUN
inlawrev-3369	1435	18	from	from	ADP
inlawrev-3369	1435	19	trinity	trinity	NOUN
inlawrev-3369	1435	20	.'^'^^	.'^'^^	PUNCT
inlawrev-3369	1436	1	the	the	DET
inlawrev-3369	1436	2	isbtc	isbtc	NOUN
inlawrev-3369	1436	3	granted	grant	VERB
inlawrev-3369	1436	4	trinity	trinity	NOUN
inlawrev-3369	1436	5	an	an	DET
inlawrev-3369	1436	6	exemption	exemption	NOUN
inlawrev-3369	1436	7	for	for	ADP
inlawrev-3369	1436	8	the	the	DET
inlawrev-3369	1436	9	parking	parking	NOUN
inlawrev-3369	1436	10	lot	lot	NOUN
inlawrev-3369	1436	11	because	because	SCONJ
inlawrev-3369	1436	12	it	it	PRON
inlawrev-3369	1436	13	was	be	AUX
inlawrev-3369	1436	14	owned	own	VERB
inlawrev-3369	1436	15	,	,	PUNCT
inlawrev-3369	1436	16	occupied	occupy	VERB
inlawrev-3369	1436	17	,	,	PUNCT
inlawrev-3369	1436	18	and	and	CCONJ
inlawrev-3369	1436	19	used	use	VERB
inlawrev-3369	1436	20	for	for	ADP
inlawrev-3369	1436	21	exempt	exempt	ADJ
inlawrev-3369	1436	22	purposes	purpose	NOUN
inlawrev-3369	1436	23	.	.	PUNCT
inlawrev-3369	1437	1	however	however	ADV
inlawrev-3369	1437	2	,	,	PUNCT
inlawrev-3369	1437	3	because	because	SCONJ
inlawrev-3369	1437	4	the	the	DET
inlawrev-3369	1437	5	building	building	NOUN
inlawrev-3369	1437	6	was	be	AUX
inlawrev-3369	1437	7	vacant	vacant	ADJ
inlawrev-3369	1437	8	on	on	ADP
inlawrev-3369	1437	9	march	march	PROPN
inlawrev-3369	1437	10	1	1	NUM
inlawrev-3369	1437	11	,	,	PUNCT
inlawrev-3369	1437	12	1995	1995	NUM
inlawrev-3369	1437	13	,	,	PUNCT
inlawrev-3369	1437	14	the	the	DET
inlawrev-3369	1437	15	date	date	NOUN
inlawrev-3369	1437	16	of	of	ADP
inlawrev-3369	1437	17	the	the	DET
inlawrev-3369	1437	18	assessment	assessment	NOUN
inlawrev-3369	1437	19	,	,	PUNCT
inlawrev-3369	1437	20	the	the	DET
inlawrev-3369	1437	21	exemption	exemption	NOUN
inlawrev-3369	1437	22	for	for	ADP
inlawrev-3369	1437	23	the	the	DET
inlawrev-3369	1437	24	building	building	NOUN
inlawrev-3369	1437	25	was	be	AUX
inlawrev-3369	1437	26	denied	deny	VERB
inlawrev-3369	1437	27	.	.	PUNCT
inlawrev-3369	1438	1	"	"	PUNCT
inlawrev-3369	1438	2	*	*	PUNCT
inlawrev-3369	1438	3	"	"	PUNCT
inlawrev-3369	1438	4	*	*	NOUN
inlawrev-3369	1438	5	'	'	PUNCT
inlawrev-3369	1438	6	trinity	trinity	NOUN
inlawrev-3369	1438	7	appealed	appeal	VERB
inlawrev-3369	1438	8	,	,	PUNCT
inlawrev-3369	1438	9	contending	contend	VERB
inlawrev-3369	1438	10	that	that	SCONJ
inlawrev-3369	1438	11	it	it	PRON
inlawrev-3369	1438	12	was	be	AUX
inlawrev-3369	1438	13	entitled	entitle	VERB
inlawrev-3369	1438	14	to	to	ADP
inlawrev-3369	1438	15	an	an	DET
inlawrev-3369	1438	16	exemption	exemption	NOUN
inlawrev-3369	1438	17	.	.	PUNCT
inlawrev-3369	1439	1	"	"	PUNCT
inlawrev-3369	1439	2	'	'	PUNCT
inlawrev-3369	1439	3	all	all	PRON
inlawrev-3369	1439	4	or	or	CCONJ
inlawrev-3369	1439	5	part	part	NOUN
inlawrev-3369	1439	6	of	of	ADP
inlawrev-3369	1439	7	a	a	DET
inlawrev-3369	1439	8	building	building	NOUN
inlawrev-3369	1439	9	is	be	AUX
inlawrev-3369	1439	10	exempt	exempt	ADJ
inlawrev-3369	1439	11	from	from	ADP
inlawrev-3369	1439	12	property	property	NOUN
inlawrev-3369	1439	13	taxation	taxation	NOUN
inlawrev-3369	1439	14	if	if	SCONJ
inlawrev-3369	1439	15	it	it	PRON
inlawrev-3369	1439	16	is	be	AUX
inlawrev-3369	1439	17	owned	own	VERB
inlawrev-3369	1439	18	,	,	PUNCT
inlawrev-3369	1439	19	occupied	occupy	VERB
inlawrev-3369	1439	20	,	,	PUNCT
inlawrev-3369	1439	21	and	and	CCONJ
inlawrev-3369	1439	22	used	use	VERB
inlawrev-3369	1439	23	by	by	ADP
inlawrev-3369	1439	24	a	a	DET
inlawrev-3369	1439	25	person	person	NOUN
inlawrev-3369	1439	26	for	for	ADP
inlawrev-3369	1439	27	educational	educational	ADJ
inlawrev-3369	1439	28	,	,	PUNCT
inlawrev-3369	1439	29	scientific	scientific	ADJ
inlawrev-3369	1439	30	,	,	PUNCT
inlawrev-3369	1439	31	religious	religious	ADJ
inlawrev-3369	1439	32	,	,	PUNCT
inlawrev-3369	1439	33	or	or	CCONJ
inlawrev-3369	1439	34	charitable	charitable	ADJ
inlawrev-3369	1439	35	purposes	purpose	NOUN
inlawrev-3369	1439	36	.	.	PUNCT
inlawrev-3369	1440	1	"	"	PUNCT
inlawrev-3369	1440	2	'	'	PUNCT
inlawrev-3369	1440	3	"	"	PUNCT
inlawrev-3369	1440	4	*	*	NOUN
inlawrev-3369	1440	5	^^	^^	PUNCT
inlawrev-3369	1440	6	the	the	DET
inlawrev-3369	1440	7	court	court	NOUN
inlawrev-3369	1440	8	,	,	PUNCT
inlawrev-3369	1440	9	relying	rely	VERB
inlawrev-3369	1440	10	on	on	ADP
inlawrev-3369	1440	11	the	the	DET
inlawrev-3369	1440	12	similar	similar	ADJ
inlawrev-3369	1440	13	case	case	NOUN
inlawrev-3369	1440	14	of	of	ADP
inlawrev-3369	1440	15	foursquare	foursquare	NOUN
inlawrev-3369	1440	16	tabernacle	tabernacle	NOUN
inlawrev-3369	1440	17	church	church	NOUN
inlawrev-3369	1440	18	of	of	ADP
inlawrev-3369	1440	19	god	god	PROPN
inlawrev-3369	1440	20	in	in	ADP
inlawrev-3369	1440	21	christ	christ	PROPN
inlawrev-3369	1440	22	v.	v.	PROPN
inlawrev-3369	1440	23	state	state	PROPN
inlawrev-3369	1440	24	board	board	PROPN
inlawrev-3369	1440	25	of	of	ADP
inlawrev-3369	1440	26	tax	tax	NOUN
inlawrev-3369	1440	27	commissioners,'^*^	commissioners,'^*^	NOUN
inlawrev-3369	1440	28	held	hold	VERB
inlawrev-3369	1440	29	that	that	SCONJ
inlawrev-3369	1440	30	trinity	trinity	NOUN
inlawrev-3369	1440	31	was	be	AUX
inlawrev-3369	1440	32	entitled	entitle	VERB
inlawrev-3369	1440	33	to	to	ADP
inlawrev-3369	1440	34	an	an	DET
inlawrev-3369	1440	35	exemption	exemption	NOUN
inlawrev-3369	1440	36	.	.	PUNCT
inlawrev-3369	1440	37	'	'	PUNCT
inlawrev-3369	1440	38	*	*	PUNCT
inlawrev-3369	1440	39	"	"	PUNCT
inlawrev-3369	1440	40	*	*	PUNCT
inlawrev-3369	1440	41	"	"	PUNCT
inlawrev-3369	1440	42	*	*	AUX
inlawrev-3369	1440	43	in	in	ADP
inlawrev-3369	1440	44	foursquare	foursquare	NOUN
inlawrev-3369	1440	45	,	,	PUNCT
inlawrev-3369	1440	46	the	the	DET
inlawrev-3369	1440	47	court	court	NOUN
inlawrev-3369	1440	48	held	hold	VERB
inlawrev-3369	1440	49	that	that	SCONJ
inlawrev-3369	1440	50	"	"	PUNCT
inlawrev-3369	1440	51	property	property	NOUN
inlawrev-3369	1440	52	acquired	acquire	VERB
inlawrev-3369	1440	53	for	for	ADP
inlawrev-3369	1440	54	future	future	ADJ
inlawrev-3369	1440	55	use	use	NOUN
inlawrev-3369	1440	56	in	in	ADP
inlawrev-3369	1440	57	ftirtherance	ftirtherance	NOUN
inlawrev-3369	1440	58	of	of	ADP
inlawrev-3369	1440	59	exempt	exempt	ADJ
inlawrev-3369	1440	60	purposes	purpose	NOUN
inlawrev-3369	1440	61	may	may	AUX
inlawrev-3369	1440	62	qualify	qualify	VERB
inlawrev-3369	1440	63	for	for	ADP
inlawrev-3369	1440	64	a	a	DET
inlawrev-3369	1440	65	property	property	NOUN
inlawrev-3369	1440	66	tax	tax	NOUN
inlawrev-3369	1440	67	exemption	exemption	NOUN
inlawrev-3369	1440	68	under	under	ADP
inlawrev-3369	1440	69	section	section	NOUN
inlawrev-3369	1440	70	6	6	NUM
inlawrev-3369	1440	71	-	-	SYM
inlawrev-3369	1440	72	1.1	1.1	NUM
inlawrev-3369	1440	73	-	-	PUNCT
inlawrev-3369	1440	74	10	10	NUM
inlawrev-3369	1440	75	-	-	PUNCT
inlawrev-3369	1440	76	16."*"*^	16."*"*^	NUM
inlawrev-3369	1440	77	therefore	therefore	ADV
inlawrev-3369	1440	78	,	,	PUNCT
inlawrev-3369	1440	79	it	it	PRON
inlawrev-3369	1440	80	was	be	AUX
inlawrev-3369	1440	81	only	only	ADV
inlawrev-3369	1440	82	necessary	necessary	ADJ
inlawrev-3369	1440	83	that	that	SCONJ
inlawrev-3369	1440	84	trinity	trinity	NOUN
inlawrev-3369	1440	85	establish	establish	VERB
inlawrev-3369	1440	86	that	that	SCONJ
inlawrev-3369	1440	87	it	it	PRON
inlawrev-3369	1440	88	had	have	VERB
inlawrev-3369	1440	89	the	the	DET
inlawrev-3369	1440	90	intent	intent	NOUN
inlawrev-3369	1440	91	to	to	PART
inlawrev-3369	1440	92	use	use	VERB
inlawrev-3369	1440	93	the	the	DET
inlawrev-3369	1440	94	building	building	NOUN
inlawrev-3369	1440	95	in	in	ADP
inlawrev-3369	1440	96	furtherance	furtherance	NOUN
inlawrev-3369	1440	97	of	of	ADP
inlawrev-3369	1440	98	an	an	DET
inlawrev-3369	1440	99	exempt	exempt	ADJ
inlawrev-3369	1440	100	purpose	purpose	NOUN
inlawrev-3369	1440	101	as	as	ADP
inlawrev-3369	1440	102	of	of	ADP
inlawrev-3369	1440	103	the	the	DET
inlawrev-3369	1440	104	date	date	NOUN
inlawrev-3369	1440	105	of	of	ADP
inlawrev-3369	1440	106	the	the	DET
inlawrev-3369	1440	107	assessment	assessment	NOUN
inlawrev-3369	1440	108	.	.	PUNCT
inlawrev-3369	1441	1	on	on	ADP
inlawrev-3369	1441	2	the	the	DET
inlawrev-3369	1441	3	other	other	ADJ
inlawrev-3369	1441	4	hand	hand	NOUN
inlawrev-3369	1441	5	,	,	PUNCT
inlawrev-3369	1441	6	the	the	DET
inlawrev-3369	1441	7	isbtc	isbtc	NOUN
inlawrev-3369	1441	8	,	,	PUNCT
inlawrev-3369	1441	9	citing	cite	VERB
inlawrev-3369	1441	10	stark	stark	PROPN
inlawrev-3369	1441	11	v.	v.	ADP
inlawrev-3369	1441	12	kreyling,^^	kreyling,^^	PROPN
inlawrev-3369	1441	13	argued	argue	VERB
inlawrev-3369	1441	14	that	that	SCONJ
inlawrev-3369	1441	15	only	only	ADV
inlawrev-3369	1441	16	those	those	DET
inlawrev-3369	1441	17	facts	fact	NOUN
inlawrev-3369	1441	18	existing	exist	VERB
inlawrev-3369	1441	19	on	on	ADP
inlawrev-3369	1441	20	march	march	PROPN
inlawrev-3369	1441	21	1	1	NUM
inlawrev-3369	1441	22	,	,	PUNCT
inlawrev-3369	1441	23	1995	1995	NUM
inlawrev-3369	1441	24	could	could	AUX
inlawrev-3369	1441	25	be	be	AUX
inlawrev-3369	1441	26	taken	take	VERB
inlawrev-3369	1441	27	into	into	ADP
inlawrev-3369	1441	28	account	account	NOUN
inlawrev-3369	1441	29	in	in	ADP
inlawrev-3369	1441	30	determining	determine	VERB
inlawrev-3369	1441	31	whether	whether	SCONJ
inlawrev-3369	1441	32	trinity	trinity	NOUN
inlawrev-3369	1441	33	434	434	NUM
inlawrev-3369	1441	34	.	.	PUNCT
inlawrev-3369	1442	1	see	see	VERB
inlawrev-3369	1442	2	i	i	PRON
inlawrev-3369	1442	3	d.	d.	PROPN
inlawrev-3369	1442	4	435	435	NUM
inlawrev-3369	1442	5	.	.	PUNCT
inlawrev-3369	1443	1	i	i	PRON
inlawrev-3369	1443	2	d.	d.	PROPN
inlawrev-3369	1443	3	(	(	PUNCT
inlawrev-3369	1443	4	quoting	quote	VERB
inlawrev-3369	1443	5	lesea	lesea	ADJ
inlawrev-3369	1443	6	broad	broad	NOUN
inlawrev-3369	1443	7	.	.	PUNCT
inlawrev-3369	1444	1	corp	corp	PROPN
inlawrev-3369	1444	2	.	.	PROPN
inlawrev-3369	1445	1	v.	v.	ADP
inlawrev-3369	1445	2	state	state	PROPN
inlawrev-3369	1445	3	bd	bd	PROPN
inlawrev-3369	1445	4	.	.	PROPN
inlawrev-3369	1445	5	of	of	ADP
inlawrev-3369	1445	6	tax	tax	NOUN
inlawrev-3369	1445	7	comm'rs	comm'rs	NOUN
inlawrev-3369	1445	8	,	,	PUNCT
inlawrev-3369	1445	9	525	525	NUM
inlawrev-3369	1445	10	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1445	11	637	637	NUM
inlawrev-3369	1445	12	,	,	PUNCT
inlawrev-3369	1445	13	639	639	NUM
inlawrev-3369	1445	14	(	(	PUNCT
inlawrev-3369	1445	15	ind	ind	NOUN
inlawrev-3369	1445	16	.	.	PUNCT
inlawrev-3369	1445	17	tax	tax	PROPN
inlawrev-3369	1445	18	ct	ct	PROPN
inlawrev-3369	1445	19	.	.	PROPN
inlawrev-3369	1445	20	1988	1988	NUM
inlawrev-3369	1445	21	)	)	PUNCT
inlawrev-3369	1446	1	(	(	PUNCT
inlawrev-3369	1446	2	other	other	ADJ
inlawrev-3369	1446	3	citations	citation	NOUN
inlawrev-3369	1446	4	omitted	omit	VERB
inlawrev-3369	1446	5	)	)	PUNCT
inlawrev-3369	1446	6	)	)	PUNCT
inlawrev-3369	1446	7	.	.	PUNCT
inlawrev-3369	1447	1	436	436	NUM
inlawrev-3369	1447	2	.	.	X
inlawrev-3369	1447	3	mat	mat	PROPN
inlawrev-3369	1447	4	816	816	NUM
inlawrev-3369	1447	5	.	.	PUNCT
inlawrev-3369	1448	1	437	437	NUM
inlawrev-3369	1448	2	.	.	PUNCT
inlawrev-3369	1449	1	694	694	NUM
inlawrev-3369	1449	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1449	3	816	816	NUM
inlawrev-3369	1449	4	(	(	PUNCT
inlawrev-3369	1449	5	ind	ind	NOUN
inlawrev-3369	1449	6	.	.	PUNCT
inlawrev-3369	1450	1	tax	tax	PROPN
inlawrev-3369	1450	2	ct	ct	PROPN
inlawrev-3369	1450	3	.	.	PROPN
inlawrev-3369	1450	4	1998	1998	NUM
inlawrev-3369	1450	5	)	)	PUNCT
inlawrev-3369	1450	6	.	.	PUNCT
inlawrev-3369	1451	1	438	438	NUM
inlawrev-3369	1451	2	.	.	PUNCT
inlawrev-3369	1452	1	seeid^i^m	seeid^i^m	NOUN
inlawrev-3369	1452	2	.	.	PROPN
inlawrev-3369	1452	3	439	439	NUM
inlawrev-3369	1452	4	.	.	PUNCT
inlawrev-3369	1453	1	see	see	VERB
inlawrev-3369	1453	2	i	i	PRON
inlawrev-3369	1453	3	d.	d.	PROPN
inlawrev-3369	1453	4	440	440	NUM
inlawrev-3369	1453	5	.	.	PUNCT
inlawrev-3369	1454	1	see	see	VERB
inlawrev-3369	1454	2	i	i	PRON
inlawrev-3369	1454	3	d.	d.	PROPN
inlawrev-3369	1454	4	441	441	NUM
inlawrev-3369	1454	5	.	.	PUNCT
inlawrev-3369	1455	1	see	see	VERB
inlawrev-3369	1455	2	i	i	PRON
inlawrev-3369	1455	3	d.	d.	PROPN
inlawrev-3369	1455	4	442	442	NUM
inlawrev-3369	1455	5	.	.	PUNCT
inlawrev-3369	1456	1	i	i	PRON
inlawrev-3369	1456	2	d	d	PROPN
inlawrev-3369	1456	3	at	at	ADP
inlawrev-3369	1456	4	818	818	NUM
inlawrev-3369	1456	5	(	(	PUNCT
inlawrev-3369	1456	6	quoting	quote	VERB
inlawrev-3369	1456	7	ind	ind	PROPN
inlawrev-3369	1456	8	.	.	PUNCT
inlawrev-3369	1457	1	code	code	PROPN
inlawrev-3369	1457	2	ann	ann	PROPN
inlawrev-3369	1457	3	.	.	PUNCT
inlawrev-3369	1458	1	§	§	PROPN
inlawrev-3369	1458	2	6	6	NUM
inlawrev-3369	1458	3	-	-	PUNCT
inlawrev-3369	1458	4	l.l-10	l.l-10	NUM
inlawrev-3369	1458	5	-	-	PUNCT
inlawrev-3369	1458	6	16(a	16(a	NUM
inlawrev-3369	1458	7	)	)	PUNCT
inlawrev-3369	1458	8	(	(	PUNCT
inlawrev-3369	1458	9	west	west	NOUN
inlawrev-3369	1458	10	supp	supp	PROPN
inlawrev-3369	1458	11	.	.	PUNCT
inlawrev-3369	1459	1	1997	1997	NUM
inlawrev-3369	1459	2	)	)	PUNCT
inlawrev-3369	1459	3	(	(	PUNCT
inlawrev-3369	1459	4	amended	amend	VERB
inlawrev-3369	1459	5	at	at	ADP
inlawrev-3369	1459	6	ind	ind	PROPN
inlawrev-3369	1459	7	.	.	PUNCT
inlawrev-3369	1460	1	code	code	PROPN
inlawrev-3369	1460	2	§	§	PROPN
inlawrev-3369	1460	3	6	6	NUM
inlawrev-3369	1460	4	-	-	PUNCT
inlawrev-3369	1460	5	l.l-10	l.l-10	NUM
inlawrev-3369	1460	6	-	-	PUNCT
inlawrev-3369	1460	7	16(a	16(a	NUM
inlawrev-3369	1460	8	)	)	PUNCT
inlawrev-3369	1460	9	(	(	PUNCT
inlawrev-3369	1460	10	1998	1998	NUM
inlawrev-3369	1460	11	)	)	PUNCT
inlawrev-3369	1460	12	)	)	PUNCT
inlawrev-3369	1460	13	.	.	PUNCT
inlawrev-3369	1461	1	443	443	NUM
inlawrev-3369	1461	2	.	.	X
inlawrev-3369	1461	3	550	550	NUM
inlawrev-3369	1461	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1461	5	850	850	NUM
inlawrev-3369	1461	6	(	(	PUNCT
inlawrev-3369	1461	7	ind	ind	NOUN
inlawrev-3369	1461	8	.	.	PUNCT
inlawrev-3369	1462	1	tax	tax	PROPN
inlawrev-3369	1462	2	ct	ct	PROPN
inlawrev-3369	1462	3	.	.	PROPN
inlawrev-3369	1462	4	1990	1990	NUM
inlawrev-3369	1462	5	)	)	PUNCT
inlawrev-3369	1462	6	.	.	PUNCT
inlawrev-3369	1463	1	444	444	NUM
inlawrev-3369	1463	2	.	.	X
inlawrev-3369	1463	3	trinity	trinity	NOUN
inlawrev-3369	1463	4	,	,	PUNCT
inlawrev-3369	1463	5	694	694	NUM
inlawrev-3369	1463	6	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1463	7	at	at	ADP
inlawrev-3369	1463	8	8	8	NUM
inlawrev-3369	1463	9	1	1	NUM
inlawrev-3369	1463	10	8	8	NUM
inlawrev-3369	1463	11	.	.	PUNCT
inlawrev-3369	1463	12	445	445	NUM
inlawrev-3369	1463	13	.	.	PUNCT
inlawrev-3369	1464	1	i	i	PRON
inlawrev-3369	1464	2	d.	d.	PROPN
inlawrev-3369	1464	3	(	(	PUNCT
inlawrev-3369	1464	4	citing	cite	VERB
inlawrev-3369	1464	5	foursquare	foursquare	NOUN
inlawrev-3369	1464	6	,	,	PUNCT
inlawrev-3369	1464	7	550	550	NUM
inlawrev-3369	1464	8	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1464	9	at	at	ADP
inlawrev-3369	1464	10	854	854	NUM
inlawrev-3369	1464	11	)	)	PUNCT
inlawrev-3369	1464	12	.	.	PUNCT
inlawrev-3369	1465	1	446	446	NUM
inlawrev-3369	1465	2	.	.	X
inlawrev-3369	1466	1	188	188	NUM
inlawrev-3369	1466	2	n.e	n.e	PROPN
inlawrev-3369	1466	3	.	.	PROPN
inlawrev-3369	1466	4	680	680	NUM
inlawrev-3369	1466	5	,	,	PUNCT
inlawrev-3369	1466	6	681	681	NUM
inlawrev-3369	1466	7	(	(	PUNCT
inlawrev-3369	1466	8	ind	ind	NOUN
inlawrev-3369	1466	9	.	.	PUNCT
inlawrev-3369	1466	10	1934	1934	NUM
inlawrev-3369	1466	11	)	)	PUNCT
inlawrev-3369	1466	12	.	.	PUNCT
inlawrev-3369	1467	1	1999	1999	NUM
inlawrev-3369	1467	2	]	]	PUNCT
inlawrev-3369	1467	3	taxation	taxation	NOUN
inlawrev-3369	1467	4	1045	1045	NUM
inlawrev-3369	1467	5	was	be	AUX
inlawrev-3369	1467	6	exempt	exempt	ADJ
inlawrev-3369	1467	7	from	from	ADP
inlawrev-3369	1467	8	property	property	NOUN
inlawrev-3369	1467	9	tax	tax	NOUN
inlawrev-3369	1467	10	.	.	PUNCT
inlawrev-3369	1468	1	"^^	"^^	ADJ
inlawrev-3369	1468	2	because	because	SCONJ
inlawrev-3369	1468	3	the	the	DET
inlawrev-3369	1468	4	renovations	renovation	NOUN
inlawrev-3369	1468	5	were	be	AUX
inlawrev-3369	1468	6	not	not	PART
inlawrev-3369	1468	7	complete	complete	ADJ
inlawrev-3369	1468	8	on	on	ADP
inlawrev-3369	1468	9	march	march	PROPN
inlawrev-3369	1468	10	1	1	NUM
inlawrev-3369	1468	11	,	,	PUNCT
inlawrev-3369	1468	12	1998	1998	NUM
inlawrev-3369	1468	13	,	,	PUNCT
inlawrev-3369	1468	14	the	the	DET
inlawrev-3369	1468	15	isbtc	isbtc	NOUN
inlawrev-3369	1468	16	argued	argue	VERB
inlawrev-3369	1468	17	that	that	SCONJ
inlawrev-3369	1468	18	trinity	trinity	NOUN
inlawrev-3369	1468	19	was	be	AUX
inlawrev-3369	1468	20	not	not	PART
inlawrev-3369	1468	21	entitled	entitle	VERB
inlawrev-3369	1468	22	to	to	ADP
inlawrev-3369	1468	23	an	an	DET
inlawrev-3369	1468	24	exemption	exemption	NOUN
inlawrev-3369	1468	25	.	.	PUNCT
inlawrev-3369	1469	1	"^^	"^^	PUNCT
inlawrev-3369	1469	2	according	accord	VERB
inlawrev-3369	1469	3	to	to	ADP
inlawrev-3369	1469	4	the	the	DET
inlawrev-3369	1469	5	court	court	NOUN
inlawrev-3369	1469	6	,	,	PUNCT
inlawrev-3369	1469	7	trinity	trinity	PROPN
inlawrev-3369	1469	8	had	have	VERB
inlawrev-3369	1469	9	the	the	DET
inlawrev-3369	1469	10	requisite	requisite	ADJ
inlawrev-3369	1469	11	intent	intent	NOUN
inlawrev-3369	1469	12	to	to	PART
inlawrev-3369	1469	13	use	use	VERB
inlawrev-3369	1469	14	the	the	DET
inlawrev-3369	1469	15	property	property	NOUN
inlawrev-3369	1469	16	for	for	ADP
inlawrev-3369	1469	17	exempt	exempt	ADJ
inlawrev-3369	1469	18	purposes	purpose	NOUN
inlawrev-3369	1469	19	in	in	ADP
inlawrev-3369	1469	20	light	light	NOUN
inlawrev-3369	1469	21	of	of	ADP
inlawrev-3369	1469	22	the	the	DET
inlawrev-3369	1469	23	fact	fact	NOUN
inlawrev-3369	1469	24	that	that	SCONJ
inlawrev-3369	1469	25	it	it	PRON
inlawrev-3369	1469	26	had	have	AUX
inlawrev-3369	1469	27	incurred	incur	VERB
inlawrev-3369	1469	28	significant	significant	ADJ
inlawrev-3369	1469	29	renovation	renovation	NOUN
inlawrev-3369	1469	30	expenses	expense	NOUN
inlawrev-3369	1469	31	and	and	CCONJ
inlawrev-3369	1469	32	already	already	ADV
inlawrev-3369	1469	33	had	have	VERB
inlawrev-3369	1469	34	an	an	DET
inlawrev-3369	1469	35	agreement	agreement	NOUN
inlawrev-3369	1469	36	with	with	ADP
inlawrev-3369	1469	37	midtown	midtown	PROPN
inlawrev-3369	1469	38	.	.	PUNCT
inlawrev-3369	1470	1	"*"*^	"*"*^	PUNCT
inlawrev-3369	1470	2	therefore	therefore	ADV
inlawrev-3369	1470	3	,	,	PUNCT
inlawrev-3369	1470	4	the	the	DET
inlawrev-3369	1470	5	court	court	NOUN
inlawrev-3369	1470	6	held	hold	VERB
inlawrev-3369	1470	7	that	that	SCONJ
inlawrev-3369	1470	8	it	it	PRON
inlawrev-3369	1470	9	was	be	AUX
inlawrev-3369	1470	10	an	an	DET
inlawrev-3369	1470	11	abuse	abuse	NOUN
inlawrev-3369	1470	12	of	of	ADP
inlawrev-3369	1470	13	discretion	discretion	NOUN
inlawrev-3369	1470	14	to	to	PART
inlawrev-3369	1470	15	deny	deny	VERB
inlawrev-3369	1470	16	trinity	trinity	NOUN
inlawrev-3369	1470	17	the	the	DET
inlawrev-3369	1470	18	exemption	exemption	NOUN
inlawrev-3369	1470	19	.	.	PUNCT
inlawrev-3369	1471	1	'	'	PUNCT
inlawrev-3369	1471	2	^^^	^^^	PROPN
inlawrev-3369	1471	3	f.	f.	PROPN
inlawrev-3369	1471	4	indiana	indiana	PROPN
inlawrev-3369	1471	5	procedures	procedure	NOUN
inlawrev-3369	1471	6	for	for	ADP
inlawrev-3369	1471	7	tax	tax	NOUN
inlawrev-3369	1471	8	administration	administration	NOUN
inlawrev-3369	1471	9	—	—	PUNCT
inlawrev-3369	1471	10	indiana	indiana	PROPN
inlawrev-3369	1471	11	state	state	PROPN
inlawrev-3369	1471	12	board	board	PROPN
inlawrev-3369	1471	13	oftax	oftax	NOUN
inlawrev-3369	1471	14	commissioners	commissioner	NOUN
inlawrev-3369	1471	15	in	in	ADP
inlawrev-3369	1471	16	kent	kent	PROPN
inlawrev-3369	1471	17	co.	co.	PROPN
inlawrev-3369	1471	18	v.	v.	ADP
inlawrev-3369	1471	19	state	state	PROPN
inlawrev-3369	1471	20	board	board	PROPN
inlawrev-3369	1471	21	of	of	ADP
inlawrev-3369	1471	22	tax	tax	PROPN
inlawrev-3369	1471	23	commissioners,^^^	commissioners,^^^	PROPN
inlawrev-3369	1471	24	kent	kent	PROPN
inlawrev-3369	1471	25	owned	own	VERB
inlawrev-3369	1471	26	real	real	ADJ
inlawrev-3369	1471	27	property	property	NOUN
inlawrev-3369	1471	28	that	that	PRON
inlawrev-3369	1471	29	was	be	AUX
inlawrev-3369	1471	30	assessed	assess	VERB
inlawrev-3369	1471	31	during	during	ADP
inlawrev-3369	1471	32	the	the	DET
inlawrev-3369	1471	33	1989	1989	NUM
inlawrev-3369	1471	34	general	general	ADJ
inlawrev-3369	1471	35	assessment	assessment	NOUN
inlawrev-3369	1471	36	.	.	PUNCT
inlawrev-3369	1472	1	"*^^	"*^^	PROPN
inlawrev-3369	1472	2	kent	kent	PROPN
inlawrev-3369	1472	3	petitioned	petition	VERB
inlawrev-3369	1472	4	the	the	DET
inlawrev-3369	1472	5	cbor	cbor	NOUN
inlawrev-3369	1472	6	to	to	PART
inlawrev-3369	1472	7	review	review	VERB
inlawrev-3369	1472	8	the	the	DET
inlawrev-3369	1472	9	assessment	assessment	NOUN
inlawrev-3369	1472	10	,	,	PUNCT
inlawrev-3369	1472	11	filing	file	VERB
inlawrev-3369	1472	12	a	a	DET
inlawrev-3369	1472	13	form	form	NOUN
inlawrev-3369	1472	14	130.'^^^	130.'^^^	NUM
inlawrev-3369	1473	1	the	the	DET
inlawrev-3369	1473	2	cbor	cbor	NOUN
inlawrev-3369	1473	3	issued	issue	VERB
inlawrev-3369	1473	4	a	a	DET
inlawrev-3369	1473	5	final	final	ADJ
inlawrev-3369	1473	6	assessment	assessment	NOUN
inlawrev-3369	1473	7	with	with	ADP
inlawrev-3369	1473	8	which	which	PRON
inlawrev-3369	1473	9	kent	kent	PROPN
inlawrev-3369	1473	10	disagreed	disagree	VERB
inlawrev-3369	1473	11	.	.	PUNCT
inlawrev-3369	1474	1	kent	kent	PROPN
inlawrev-3369	1474	2	then	then	ADV
inlawrev-3369	1474	3	filed	file	VERB
inlawrev-3369	1474	4	a	a	DET
inlawrev-3369	1474	5	form	form	NOUN
inlawrev-3369	1474	6	131	131	NUM
inlawrev-3369	1474	7	petition	petition	NOUN
inlawrev-3369	1474	8	for	for	ADP
inlawrev-3369	1474	9	review	review	NOUN
inlawrev-3369	1474	10	with	with	ADP
inlawrev-3369	1474	11	the	the	DET
inlawrev-3369	1474	12	isbtc	isbtc	NOUN
inlawrev-3369	1474	13	.	.	PUNCT
inlawrev-3369	1475	1	'*^	'*^	NOUN
inlawrev-3369	1475	2	'	'	PART
inlawrev-3369	1475	3	*	*	NOUN
inlawrev-3369	1476	1	the	the	DET
inlawrev-3369	1476	2	isbtc	isbtc	NOUN
inlawrev-3369	1476	3	issued	issue	VERB
inlawrev-3369	1476	4	a	a	DET
inlawrev-3369	1476	5	final	final	ADJ
inlawrev-3369	1476	6	determination	determination	NOUN
inlawrev-3369	1476	7	,	,	PUNCT
inlawrev-3369	1476	8	lowering	lower	VERB
inlawrev-3369	1476	9	the	the	DET
inlawrev-3369	1476	10	assessment	assessment	NOUN
inlawrev-3369	1476	11	and	and	CCONJ
inlawrev-3369	1476	12	kent	kent	PROPN
inlawrev-3369	1476	13	did	do	AUX
inlawrev-3369	1476	14	not	not	PART
inlawrev-3369	1476	15	appeal	appeal	VERB
inlawrev-3369	1476	16	the	the	DET
inlawrev-3369	1476	17	determination	determination	NOUN
inlawrev-3369	1476	18	.	.	PUNCT
inlawrev-3369	1477	1	"*^^	"*^^	NOUN
inlawrev-3369	1477	2	during	during	ADP
inlawrev-3369	1477	3	the	the	DET
inlawrev-3369	1477	4	assessment	assessment	NOUN
inlawrev-3369	1477	5	review	review	NOUN
inlawrev-3369	1477	6	process	process	NOUN
inlawrev-3369	1477	7	,	,	PUNCT
inlawrev-3369	1477	8	kent	kent	PROPN
inlawrev-3369	1477	9	paid	pay	VERB
inlawrev-3369	1477	10	property	property	NOUN
inlawrev-3369	1477	11	taxes	taxis	NOUN
inlawrev-3369	1477	12	based	base	VERB
inlawrev-3369	1477	13	on	on	ADP
inlawrev-3369	1477	14	the	the	DET
inlawrev-3369	1477	15	1988	1988	NUM
inlawrev-3369	1477	16	assessed	assessed	ADJ
inlawrev-3369	1477	17	value	value	NOUN
inlawrev-3369	1477	18	of	of	ADP
inlawrev-3369	1477	19	its	its	PRON
inlawrev-3369	1477	20	property	property	NOUN
inlawrev-3369	1477	21	.	.	PUNCT
inlawrev-3369	1477	22	"^^^	"^^^	PUNCT
inlawrev-3369	1478	1	after	after	SCONJ
inlawrev-3369	1478	2	the	the	DET
inlawrev-3369	1478	3	isbtc	isbtc	NOUN
inlawrev-3369	1478	4	issued	issue	VERB
inlawrev-3369	1478	5	its	its	PRON
inlawrev-3369	1478	6	final	final	ADJ
inlawrev-3369	1478	7	determination	determination	NOUN
inlawrev-3369	1478	8	,	,	PUNCT
inlawrev-3369	1478	9	the	the	DET
inlawrev-3369	1478	10	county	county	NOUN
inlawrev-3369	1478	11	treasurer	treasurer	NOUN
inlawrev-3369	1478	12	sent	send	VERB
inlawrev-3369	1478	13	kent	kent	PROPN
inlawrev-3369	1478	14	a	a	DET
inlawrev-3369	1478	15	revised	revise	VERB
inlawrev-3369	1478	16	tax	tax	NOUN
inlawrev-3369	1478	17	bill	bill	NOUN
inlawrev-3369	1478	18	that	that	PRON
inlawrev-3369	1478	19	was	be	AUX
inlawrev-3369	1478	20	higher	high	ADJ
inlawrev-3369	1478	21	than	than	ADP
inlawrev-3369	1478	22	the	the	DET
inlawrev-3369	1478	23	initial	initial	ADJ
inlawrev-3369	1478	24	tax	tax	NOUN
inlawrev-3369	1478	25	bill	bill	NOUN
inlawrev-3369	1478	26	,	,	PUNCT
inlawrev-3369	1478	27	because	because	SCONJ
inlawrev-3369	1478	28	it	it	PRON
inlawrev-3369	1478	29	was	be	AUX
inlawrev-3369	1478	30	based	base	VERB
inlawrev-3369	1478	31	on	on	ADP
inlawrev-3369	1478	32	the	the	DET
inlawrev-3369	1478	33	1988	1988	NUM
inlawrev-3369	1478	34	assessed	assessed	ADJ
inlawrev-3369	1478	35	value	value	NOUN
inlawrev-3369	1478	36	.	.	PUNCT
inlawrev-3369	1479	1	"*^^	"*^^	PROPN
inlawrev-3369	1479	2	kent	kent	PROPN
inlawrev-3369	1479	3	then	then	ADV
inlawrev-3369	1479	4	filed	file	VERB
inlawrev-3369	1479	5	a	a	DET
inlawrev-3369	1479	6	petition	petition	NOUN
inlawrev-3369	1479	7	for	for	ADP
inlawrev-3369	1479	8	review	review	NOUN
inlawrev-3369	1479	9	with	with	ADP
inlawrev-3369	1479	10	the	the	DET
inlawrev-3369	1479	11	cbor	cbor	NOUN
inlawrev-3369	1479	12	and	and	CCONJ
inlawrev-3369	1479	13	the	the	DET
inlawrev-3369	1479	14	cbor	cbor	NOUN
inlawrev-3369	1479	15	denied	deny	VERB
inlawrev-3369	1479	16	the	the	DET
inlawrev-3369	1479	17	petition	petition	NOUN
inlawrev-3369	1479	18	,	,	PUNCT
inlawrev-3369	1479	19	stating	state	VERB
inlawrev-3369	1479	20	that	that	SCONJ
inlawrev-3369	1479	21	the	the	DET
inlawrev-3369	1479	22	petition	petition	NOUN
inlawrev-3369	1479	23	was	be	AUX
inlawrev-3369	1479	24	not	not	PART
inlawrev-3369	1479	25	timely	timely	ADV
inlawrev-3369	1479	26	filed	file	VERB
inlawrev-3369	1479	27	.	.	PUNCT
inlawrev-3369	1480	1	"*^^	"*^^	PROPN
inlawrev-3369	1480	2	kent	kent	PROPN
inlawrev-3369	1480	3	sought	seek	VERB
inlawrev-3369	1480	4	review	review	NOUN
inlawrev-3369	1480	5	with	with	ADP
inlawrev-3369	1480	6	the	the	DET
inlawrev-3369	1480	7	isbtc	isbtc	NOUN
inlawrev-3369	1480	8	,	,	PUNCT
inlawrev-3369	1480	9	which	which	PRON
inlawrev-3369	1480	10	took	take	VERB
inlawrev-3369	1480	11	no	no	DET
inlawrev-3369	1480	12	action	action	NOUN
inlawrev-3369	1480	13	for	for	ADP
inlawrev-3369	1480	14	over	over	ADP
inlawrev-3369	1480	15	twelve	twelve	NUM
inlawrev-3369	1480	16	months	month	NOUN
inlawrev-3369	1480	17	.	.	PUNCT
inlawrev-3369	1481	1	"*^^	"*^^	NOUN
inlawrev-3369	1481	2	the	the	DET
inlawrev-3369	1481	3	issue	issue	NOUN
inlawrev-3369	1481	4	before	before	SCONJ
inlawrev-3369	1481	5	the	the	DET
inlawrev-3369	1481	6	court	court	NOUN
inlawrev-3369	1481	7	was	be	AUX
inlawrev-3369	1481	8	whether	whether	SCONJ
inlawrev-3369	1481	9	the	the	DET
inlawrev-3369	1481	10	court	court	NOUN
inlawrev-3369	1481	11	had	have	VERB
inlawrev-3369	1481	12	jurisdiction	jurisdiction	NOUN
inlawrev-3369	1481	13	to	to	PART
inlawrev-3369	1481	14	determine	determine	VERB
inlawrev-3369	1481	15	a	a	DET
inlawrev-3369	1481	16	challenge	challenge	NOUN
inlawrev-3369	1481	17	to	to	ADP
inlawrev-3369	1481	18	the	the	DET
inlawrev-3369	1481	19	assessed	assessed	ADJ
inlawrev-3369	1481	20	property	property	NOUN
inlawrev-3369	1481	21	value	value	NOUN
inlawrev-3369	1481	22	.	.	PUNCT
inlawrev-3369	1482	1	kent	kent	PROPN
inlawrev-3369	1482	2	argued	argue	VERB
inlawrev-3369	1482	3	that	that	SCONJ
inlawrev-3369	1482	4	the	the	DET
inlawrev-3369	1482	5	initial	initial	ADJ
inlawrev-3369	1482	6	tax	tax	NOUN
inlawrev-3369	1482	7	bills	bill	NOUN
inlawrev-3369	1482	8	reflected	reflect	VERB
inlawrev-3369	1482	9	the	the	DET
inlawrev-3369	1482	10	isbtc	isbtc	NOUN
inlawrev-3369	1482	11	s	s	PART
inlawrev-3369	1482	12	assessment	assessment	NOUN
inlawrev-3369	1482	13	for	for	ADP
inlawrev-3369	1482	14	each	each	DET
inlawrev-3369	1482	15	year	year	NOUN
inlawrev-3369	1482	16	as	as	SCONJ
inlawrev-3369	1482	17	opposed	oppose	VERB
inlawrev-3369	1482	18	to	to	ADP
inlawrev-3369	1482	19	the	the	DET
inlawrev-3369	1482	20	1988	1988	NUM
inlawrev-3369	1482	21	assessment	assessment	NOUN
inlawrev-3369	1482	22	,	,	PUNCT
inlawrev-3369	1482	23	and	and	CCONJ
inlawrev-3369	1482	24	that	that	SCONJ
inlawrev-3369	1482	25	as	as	ADP
inlawrev-3369	1482	26	a	a	DET
inlawrev-3369	1482	27	result	result	NOUN
inlawrev-3369	1482	28	,	,	PUNCT
inlawrev-3369	1482	29	the	the	DET
inlawrev-3369	1482	30	increase	increase	NOUN
inlawrev-3369	1482	31	in	in	ADP
inlawrev-3369	1482	32	tax	tax	NOUN
inlawrev-3369	1482	33	liability	liability	NOUN
inlawrev-3369	1482	34	was	be	AUX
inlawrev-3369	1482	35	a	a	DET
inlawrev-3369	1482	36	sua	sua	NOUN
inlawrev-3369	1482	37	sponte	sponte	NOUN
inlawrev-3369	1482	38	assessment	assessment	NOUN
inlawrev-3369	1482	39	,	,	PUNCT
inlawrev-3369	1482	40	completed	complete	VERB
inlawrev-3369	1482	41	without	without	ADP
inlawrev-3369	1482	42	notice	notice	NOUN
inlawrev-3369	1482	43	and	and	CCONJ
inlawrev-3369	1482	44	an	an	DET
inlawrev-3369	1482	45	opportunity	opportunity	NOUN
inlawrev-3369	1482	46	for	for	ADP
inlawrev-3369	1482	47	a	a	DET
inlawrev-3369	1482	48	hearing	hearing	NOUN
inlawrev-3369	1482	49	.	.	PUNCT
inlawrev-3369	1483	1	"^	"^	PUNCT
inlawrev-3369	1483	2	the	the	DET
inlawrev-3369	1483	3	court	court	NOUN
inlawrev-3369	1483	4	addressed	address	VERB
inlawrev-3369	1483	5	two	two	NUM
inlawrev-3369	1483	6	claims	claim	NOUN
inlawrev-3369	1483	7	made	make	VERB
inlawrev-3369	1483	8	by	by	ADP
inlawrev-3369	1483	9	kent	kent	PROPN
inlawrev-3369	1483	10	:	:	PUNCT
inlawrev-3369	1483	11	(	(	PUNCT
inlawrev-3369	1483	12	1	1	X
inlawrev-3369	1483	13	)	)	PUNCT
inlawrev-3369	1483	14	447	447	NUM
inlawrev-3369	1483	15	.	.	PUNCT
inlawrev-3369	1484	1	see	see	VERB
inlawrev-3369	1484	2	trinity	trinity	NOUN
inlawrev-3369	1484	3	,	,	PUNCT
inlawrev-3369	1484	4	698	698	NUM
inlawrev-3369	1484	5	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1484	6	at	at	ADP
inlawrev-3369	1484	7	819	819	NUM
inlawrev-3369	1484	8	.	.	PUNCT
inlawrev-3369	1485	1	448	448	NUM
inlawrev-3369	1485	2	.	.	PUNCT
inlawrev-3369	1486	1	see	see	VERB
inlawrev-3369	1486	2	i	i	PRON
inlawrev-3369	1486	3	d.	d.	PROPN
inlawrev-3369	1486	4	449	449	NUM
inlawrev-3369	1486	5	.	.	PUNCT
inlawrev-3369	1487	1	mat	mat	PROPN
inlawrev-3369	1487	2	818	818	NUM
inlawrev-3369	1487	3	.	.	PUNCT
inlawrev-3369	1488	1	450	450	NUM
inlawrev-3369	1488	2	.	.	PUNCT
inlawrev-3369	1489	1	/^.	/^.	PUNCT
inlawrev-3369	1489	2	at	at	ADP
inlawrev-3369	1489	3	819	819	NUM
inlawrev-3369	1489	4	.	.	PUNCT
inlawrev-3369	1489	5	45	45	NUM
inlawrev-3369	1489	6	1	1	NUM
inlawrev-3369	1489	7	.	.	PUNCT
inlawrev-3369	1489	8	685	685	NUM
inlawrev-3369	1489	9	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1489	10	1	1	NUM
inlawrev-3369	1489	11	1	1	NUM
inlawrev-3369	1489	12	56	56	NUM
inlawrev-3369	1489	13	(	(	PUNCT
inlawrev-3369	1489	14	ind	ind	NOUN
inlawrev-3369	1489	15	.	.	PUNCT
inlawrev-3369	1490	1	tax	tax	NOUN
inlawrev-3369	1490	2	ct	ct	NUM
inlawrev-3369	1490	3	1	1	NUM
inlawrev-3369	1490	4	997	997	NUM
inlawrev-3369	1490	5	)	)	PUNCT
inlawrev-3369	1490	6	.	.	PUNCT
inlawrev-3369	1491	1	452	452	NUM
inlawrev-3369	1491	2	.	.	PUNCT
inlawrev-3369	1491	3	see	see	VERB
inlawrev-3369	1491	4	i	i	PRON
inlawrev-3369	1491	5	d.	d.	PROPN
inlawrev-3369	1491	6	453	453	NUM
inlawrev-3369	1491	7	.	.	PUNCT
inlawrev-3369	1492	1	see	see	VERB
inlawrev-3369	1492	2	i	i	PRON
inlawrev-3369	1492	3	d	d	PROPN
inlawrev-3369	1492	4	at	at	ADP
inlawrev-3369	1492	5	1	1	NUM
inlawrev-3369	1492	6	156	156	NUM
inlawrev-3369	1492	7	n.2	n.2	NOUN
inlawrev-3369	1492	8	(	(	PUNCT
inlawrev-3369	1492	9	citing	cite	VERB
inlawrev-3369	1492	10	ind	ind	NOUN
inlawrev-3369	1492	11	.	.	PUNCT
inlawrev-3369	1493	1	code	code	PROPN
inlawrev-3369	1493	2	§	§	PROPN
inlawrev-3369	1493	3	6	6	NUM
inlawrev-3369	1493	4	-	-	SYM
inlawrev-3369	1493	5	1.1	1.1	NUM
inlawrev-3369	1493	6	-	-	PUNCT
inlawrev-3369	1493	7	15	15	NUM
inlawrev-3369	1493	8	-	-	SYM
inlawrev-3369	1493	9	1	1	NUM
inlawrev-3369	1493	10	(	(	PUNCT
inlawrev-3369	1493	11	1998	1998	NUM
inlawrev-3369	1493	12	)	)	PUNCT
inlawrev-3369	1493	13	(	(	PUNCT
inlawrev-3369	1493	14	amended	amend	VERB
inlawrev-3369	1493	15	eff	eff	PROPN
inlawrev-3369	1493	16	.	.	PUNCT
inlawrev-3369	1494	1	jan	jan	PROPN
inlawrev-3369	1494	2	.	.	PROPN
inlawrev-3369	1494	3	1	1	NUM
inlawrev-3369	1494	4	,	,	PUNCT
inlawrev-3369	1494	5	1999	1999	NUM
inlawrev-3369	1494	6	)	)	PUNCT
inlawrev-3369	1494	7	;	;	PUNCT
inlawrev-3369	1495	1	ind	ind	PROPN
inlawrev-3369	1495	2	.	.	PUNCT
inlawrev-3369	1496	1	admin	admin	PROPN
inlawrev-3369	1496	2	.	.	PUNCT
inlawrev-3369	1497	1	code	code	PROPN
inlawrev-3369	1497	2	tit	tit	PROPN
inlawrev-3369	1497	3	.	.	PUNCT
inlawrev-3369	1498	1	50	50	NUM
inlawrev-3369	1498	2	,	,	PUNCT
inlawrev-3369	1498	3	r.	r.	NOUN
inlawrev-3369	1498	4	4.2	4.2	NUM
inlawrev-3369	1498	5	-	-	SYM
inlawrev-3369	1498	6	3	3	NUM
inlawrev-3369	1498	7	-	-	SYM
inlawrev-3369	1498	8	3	3	NUM
inlawrev-3369	1498	9	(	(	PUNCT
inlawrev-3369	1498	10	1996	1996	NUM
inlawrev-3369	1498	11	)	)	PUNCT
inlawrev-3369	1498	12	)	)	PUNCT
inlawrev-3369	1498	13	.	.	PUNCT
inlawrev-3369	1499	1	454	454	X
inlawrev-3369	1499	2	.	.	PUNCT
inlawrev-3369	1500	1	see	see	VERB
inlawrev-3369	1500	2	i	i	PRON
inlawrev-3369	1500	3	d	d	PROPN
inlawrev-3369	1500	4	at	at	ADP
inlawrev-3369	1500	5	1	1	NUM
inlawrev-3369	1500	6	156	156	NUM
inlawrev-3369	1500	7	n.3	n.3	NOUN
inlawrev-3369	1500	8	(	(	PUNCT
inlawrev-3369	1500	9	citing	cite	VERB
inlawrev-3369	1500	10	ind	ind	NOUN
inlawrev-3369	1500	11	.	.	PUNCT
inlawrev-3369	1501	1	code	code	PROPN
inlawrev-3369	1501	2	§	§	PROPN
inlawrev-3369	1501	3	6	6	NUM
inlawrev-3369	1501	4	-	-	SYM
inlawrev-3369	1501	5	1.1	1.1	NUM
inlawrev-3369	1501	6	-	-	PUNCT
inlawrev-3369	1501	7	15	15	NUM
inlawrev-3369	1501	8	-	-	SYM
inlawrev-3369	1501	9	3	3	NUM
inlawrev-3369	1501	10	(	(	PUNCT
inlawrev-3369	1501	11	1998	1998	NUM
inlawrev-3369	1501	12	)	)	PUNCT
inlawrev-3369	1501	13	(	(	PUNCT
inlawrev-3369	1501	14	amended	amend	VERB
inlawrev-3369	1501	15	eff	eff	PROPN
inlawrev-3369	1501	16	.	.	PUNCT
inlawrev-3369	1502	1	jan	jan	PROPN
inlawrev-3369	1502	2	.	.	PROPN
inlawrev-3369	1502	3	1	1	NUM
inlawrev-3369	1502	4	,	,	PUNCT
inlawrev-3369	1502	5	1999	1999	NUM
inlawrev-3369	1502	6	)	)	PUNCT
inlawrev-3369	1502	7	;	;	PUNCT
inlawrev-3369	1503	1	ind	ind	PROPN
inlawrev-3369	1503	2	.	.	PUNCT
inlawrev-3369	1504	1	admin	admin	PROPN
inlawrev-3369	1504	2	.	.	PUNCT
inlawrev-3369	1505	1	code	code	PROPN
inlawrev-3369	1505	2	tit	tit	PROPN
inlawrev-3369	1505	3	.	.	PUNCT
inlawrev-3369	1506	1	50	50	NUM
inlawrev-3369	1506	2	,	,	PUNCT
inlawrev-3369	1506	3	r.	r.	NOUN
inlawrev-3369	1506	4	4.2	4.2	NUM
inlawrev-3369	1506	5	-	-	SYM
inlawrev-3369	1506	6	3	3	NUM
inlawrev-3369	1506	7	-	-	SYM
inlawrev-3369	1506	8	3	3	NUM
inlawrev-3369	1506	9	(	(	PUNCT
inlawrev-3369	1506	10	1996	1996	NUM
inlawrev-3369	1506	11	)	)	PUNCT
inlawrev-3369	1506	12	)	)	PUNCT
inlawrev-3369	1506	13	.	.	PUNCT
inlawrev-3369	1507	1	455	455	X
inlawrev-3369	1507	2	.	.	PUNCT
inlawrev-3369	1508	1	seeiddxwse	seeiddxwse	ADJ
inlawrev-3369	1508	2	.	.	PUNCT
inlawrev-3369	1509	1	456	456	X
inlawrev-3369	1509	2	.	.	PUNCT
inlawrev-3369	1510	1	see	see	VERB
inlawrev-3369	1510	2	i	i	PRON
inlawrev-3369	1510	3	d	d	PROPN
inlawrev-3369	1510	4	at	at	ADP
inlawrev-3369	1510	5	1	1	NUM
inlawrev-3369	1510	6	1	1	NUM
inlawrev-3369	1510	7	56	56	NUM
inlawrev-3369	1510	8	-	-	SYM
inlawrev-3369	1510	9	57	57	NUM
inlawrev-3369	1510	10	(	(	PUNCT
inlawrev-3369	1510	11	citing	cite	VERB
inlawrev-3369	1510	12	ind	ind	NOUN
inlawrev-3369	1510	13	.	.	PUNCT
inlawrev-3369	1511	1	code	code	PROPN
inlawrev-3369	1511	2	§	§	PROPN
inlawrev-3369	1511	3	6	6	NUM
inlawrev-3369	1511	4	-	-	SYM
inlawrev-3369	1511	5	1.1	1.1	NUM
inlawrev-3369	1511	6	-	-	PUNCT
inlawrev-3369	1511	7	15	15	NUM
inlawrev-3369	1511	8	-	-	SYM
inlawrev-3369	1511	9	1	1	NUM
inlawrev-3369	1511	10	0(a)(2	0(a)(2	NOUN
inlawrev-3369	1511	11	)	)	PUNCT
inlawrev-3369	1511	12	(	(	PUNCT
inlawrev-3369	1511	13	1	1	NUM
inlawrev-3369	1511	14	998	998	NUM
inlawrev-3369	1511	15	)	)	PUNCT
inlawrev-3369	1511	16	)	)	PUNCT
inlawrev-3369	1511	17	.	.	PUNCT
inlawrev-3369	1512	1	457	457	NUM
inlawrev-3369	1512	2	.	.	PUNCT
inlawrev-3369	1513	1	seeiddxnsl	seeiddxnsl	PROPN
inlawrev-3369	1513	2	.	.	PUNCT
inlawrev-3369	1514	1	458	458	NUM
inlawrev-3369	1514	2	.	.	PUNCT
inlawrev-3369	1515	1	see	see	VERB
inlawrev-3369	1515	2	i	i	PRON
inlawrev-3369	1515	3	d.	d.	PROPN
inlawrev-3369	1515	4	459	459	NUM
inlawrev-3369	1515	5	.	.	PUNCT
inlawrev-3369	1516	1	see	see	VERB
inlawrev-3369	1516	2	i	i	PROPN
inlawrev-3369	1516	3	d	d	PROPN
inlawrev-3369	1516	4	460	460	NUM
inlawrev-3369	1516	5	.	.	PUNCT
inlawrev-3369	1517	1	see	see	VERB
inlawrev-3369	1517	2	i	i	PRON
inlawrev-3369	1517	3	d.	d.	PROPN
inlawrev-3369	1517	4	see	see	VERB
inlawrev-3369	1517	5	also	also	ADV
inlawrev-3369	1517	6	ind	ind	PROPN
inlawrev-3369	1517	7	.	.	PUNCT
inlawrev-3369	1518	1	code	code	PROPN
inlawrev-3369	1518	2	§	§	PROPN
inlawrev-3369	1518	3	§	§	PROPN
inlawrev-3369	1518	4	6	6	NUM
inlawrev-3369	1518	5	-	-	SYM
inlawrev-3369	1518	6	1.1	1.1	NUM
inlawrev-3369	1518	7	-	-	PUNCT
inlawrev-3369	1518	8	9	9	NUM
inlawrev-3369	1518	9	-	-	SYM
inlawrev-3369	1518	10	4	4	NUM
inlawrev-3369	1518	11	,	,	PUNCT
inlawrev-3369	1518	12	-14	-14	PUNCT
inlawrev-3369	1518	13	-	-	SYM
inlawrev-3369	1518	14	11	11	NUM
inlawrev-3369	1518	15	(	(	PUNCT
inlawrev-3369	1518	16	1998	1998	NUM
inlawrev-3369	1518	17	)	)	PUNCT
inlawrev-3369	1518	18	(	(	PUNCT
inlawrev-3369	1518	19	requiring	require	VERB
inlawrev-3369	1518	20	notice	notice	NOUN
inlawrev-3369	1518	21	and	and	CCONJ
inlawrev-3369	1518	22	an	an	DET
inlawrev-3369	1518	23	opportunity	opportunity	NOUN
inlawrev-3369	1518	24	for	for	ADP
inlawrev-3369	1518	25	a	a	DET
inlawrev-3369	1518	26	hearing	hearing	NOUN
inlawrev-3369	1518	27	)	)	PUNCT
inlawrev-3369	1518	28	.	.	PUNCT
inlawrev-3369	1519	1	1	1	NUM
inlawrev-3369	1519	2	046	046	NUM
inlawrev-3369	1519	3	indiana	indiana	PROPN
inlawrev-3369	1519	4	law	law	PROPN
inlawrev-3369	1519	5	review	review	NOUN
inlawrev-3369	1519	6	[	[	X
inlawrev-3369	1519	7	vol	vol	NOUN
inlawrev-3369	1519	8	.	.	PUNCT
inlawrev-3369	1520	1	32	32	NUM
inlawrev-3369	1520	2	:	:	SYM
inlawrev-3369	1520	3	1	1	NUM
inlawrev-3369	1520	4	003	003	NUM
inlawrev-3369	1520	5	whether	whether	SCONJ
inlawrev-3369	1520	6	the	the	DET
inlawrev-3369	1520	7	1989	1989	NUM
inlawrev-3369	1520	8	assessment	assessment	NOUN
inlawrev-3369	1520	9	was	be	AUX
inlawrev-3369	1520	10	incorrect	incorrect	ADJ
inlawrev-3369	1520	11	;	;	PUNCT
inlawrev-3369	1520	12	and	and	CCONJ
inlawrev-3369	1520	13	(	(	PUNCT
inlawrev-3369	1520	14	2	2	X
inlawrev-3369	1520	15	)	)	PUNCT
inlawrev-3369	1520	16	whether	whether	SCONJ
inlawrev-3369	1520	17	the	the	DET
inlawrev-3369	1520	18	notice	notice	NOUN
inlawrev-3369	1520	19	given	give	VERB
inlawrev-3369	1520	20	as	as	ADP
inlawrev-3369	1520	21	to	to	ADP
inlawrev-3369	1520	22	the	the	DET
inlawrev-3369	1520	23	increase	increase	NOUN
inlawrev-3369	1520	24	in	in	ADP
inlawrev-3369	1520	25	assessment	assessment	NOUN
inlawrev-3369	1520	26	was	be	AUX
inlawrev-3369	1520	27	improper	improper	ADJ
inlawrev-3369	1520	28	.	.	PUNCT
inlawrev-3369	1520	29	"^^^	"^^^	PUNCT
inlawrev-3369	1521	1	as	as	ADP
inlawrev-3369	1521	2	to	to	ADP
inlawrev-3369	1521	3	the	the	DET
inlawrev-3369	1521	4	first	first	ADJ
inlawrev-3369	1521	5	of	of	ADP
inlawrev-3369	1521	6	kent	kent	PROPN
inlawrev-3369	1521	7	's	's	PART
inlawrev-3369	1521	8	claims	claim	NOUN
inlawrev-3369	1521	9	,	,	PUNCT
inlawrev-3369	1521	10	the	the	DET
inlawrev-3369	1521	11	court	court	NOUN
inlawrev-3369	1521	12	held	hold	VERB
inlawrev-3369	1521	13	that	that	SCONJ
inlawrev-3369	1521	14	it	it	PRON
inlawrev-3369	1521	15	had	have	VERB
inlawrev-3369	1521	16	"	"	PUNCT
inlawrev-3369	1521	17	no	no	DET
inlawrev-3369	1521	18	jurisdiction	jurisdiction	NOUN
inlawrev-3369	1521	19	to	to	PART
inlawrev-3369	1521	20	entertain	entertain	VERB
inlawrev-3369	1521	21	any	any	DET
inlawrev-3369	1521	22	dispute	dispute	NOUN
inlawrev-3369	1521	23	about	about	ADP
inlawrev-3369	1521	24	the	the	DET
inlawrev-3369	1521	25	validity	validity	NOUN
inlawrev-3369	1521	26	of	of	ADP
inlawrev-3369	1521	27	the	the	DET
inlawrev-3369	1521	28	1989	1989	NUM
inlawrev-3369	1521	29	assessment	assessment	NOUN
inlawrev-3369	1521	30	.	.	PUNCT
inlawrev-3369	1522	1	"^^^	"^^^	PUNCT
inlawrev-3369	1523	1	what	what	PRON
inlawrev-3369	1523	2	kent	kent	PROPN
inlawrev-3369	1523	3	really	really	ADV
inlawrev-3369	1523	4	is	be	AUX
inlawrev-3369	1523	5	seeking	seek	VERB
inlawrev-3369	1523	6	to	to	PART
inlawrev-3369	1523	7	do	do	VERB
inlawrev-3369	1523	8	here	here	ADV
inlawrev-3369	1523	9	is	be	AUX
inlawrev-3369	1523	10	collaterally	collaterally	ADV
inlawrev-3369	1523	11	attack	attack	VERB
inlawrev-3369	1523	12	the	the	DET
inlawrev-3369	1523	13	1989	1989	NUM
inlawrev-3369	1523	14	assessment	assessment	NOUN
inlawrev-3369	1523	15	as	as	SCONJ
inlawrev-3369	1523	16	it	it	PRON
inlawrev-3369	1523	17	applied	apply	VERB
inlawrev-3369	1523	18	to	to	ADP
inlawrev-3369	1523	19	the	the	DET
inlawrev-3369	1523	20	tax	tax	NOUN
inlawrev-3369	1523	21	years	year	NOUN
inlawrev-3369	1523	22	in	in	ADP
inlawrev-3369	1523	23	issue	issue	NOUN
inlawrev-3369	1523	24	.	.	PUNCT
inlawrev-3369	1524	1	the	the	DET
inlawrev-3369	1524	2	time	time	NOUN
inlawrev-3369	1524	3	to	to	PART
inlawrev-3369	1524	4	assert	assert	VERB
inlawrev-3369	1524	5	error	error	NOUN
inlawrev-3369	1524	6	in	in	ADP
inlawrev-3369	1524	7	the	the	DET
inlawrev-3369	1524	8	1989	1989	NUM
inlawrev-3369	1524	9	assessment	assessment	NOUN
inlawrev-3369	1524	10	as	as	SCONJ
inlawrev-3369	1524	11	it	it	PRON
inlawrev-3369	1524	12	applied	apply	VERB
inlawrev-3369	1524	13	to	to	ADP
inlawrev-3369	1524	14	the	the	DET
inlawrev-3369	1524	15	tax	tax	NOUN
inlawrev-3369	1524	16	years	year	NOUN
inlawrev-3369	1524	17	in	in	ADP
inlawrev-3369	1524	18	issue	issue	NOUN
inlawrev-3369	1524	19	in	in	ADP
inlawrev-3369	1524	20	this	this	DET
inlawrev-3369	1524	21	court	court	NOUN
inlawrev-3369	1524	22	was	be	AUX
inlawrev-3369	1524	23	december	december	PROPN
inlawrev-3369	1524	24	21	21	NUM
inlawrev-3369	1524	25	,	,	PUNCT
inlawrev-3369	1524	26	1992	1992	NUM
inlawrev-3369	1524	27	(	(	PUNCT
inlawrev-3369	1524	28	forty	forty	NUM
inlawrev-3369	1524	29	-	-	PUNCT
inlawrev-3369	1524	30	five	five	NUM
inlawrev-3369	1524	31	days	day	NOUN
inlawrev-3369	1524	32	after	after	ADP
inlawrev-3369	1524	33	the	the	DET
inlawrev-3369	1524	34	final	final	ADJ
inlawrev-3369	1524	35	determination	determination	NOUN
inlawrev-3369	1524	36	by	by	ADP
inlawrev-3369	1524	37	the	the	DET
inlawrev-3369	1524	38	state	state	PROPN
inlawrev-3369	1524	39	board	board	PROPN
inlawrev-3369	1524	40	)	)	PUNCT
inlawrev-3369	1524	41	.	.	PUNCT
inlawrev-3369	1525	1	after	after	SCONJ
inlawrev-3369	1525	2	the	the	DET
inlawrev-3369	1525	3	forty	forty	NUM
inlawrev-3369	1525	4	-	-	PUNCT
inlawrev-3369	1525	5	five	five	NUM
inlawrev-3369	1525	6	days	day	NOUN
inlawrev-3369	1525	7	expired	expire	VERB
inlawrev-3369	1525	8	,	,	PUNCT
inlawrev-3369	1525	9	this	this	DET
inlawrev-3369	1525	10	court	court	NOUN
inlawrev-3369	1525	11	had	have	VERB
inlawrev-3369	1525	12	no	no	DET
inlawrev-3369	1525	13	jurisdiction	jurisdiction	NOUN
inlawrev-3369	1525	14	to	to	PART
inlawrev-3369	1525	15	hear	hear	VERB
inlawrev-3369	1525	16	kent	kent	PROPN
inlawrev-3369	1525	17	's	's	PART
inlawrev-3369	1525	18	appeal	appeal	NOUN
inlawrev-3369	1525	19	of	of	ADP
inlawrev-3369	1525	20	the	the	DET
inlawrev-3369	1525	21	1989	1989	NUM
inlawrev-3369	1525	22	assessment	assessment	NOUN
inlawrev-3369	1525	23	as	as	SCONJ
inlawrev-3369	1525	24	applied	apply	VERB
inlawrev-3369	1525	25	to	to	ADP
inlawrev-3369	1525	26	the	the	DET
inlawrev-3369	1525	27	tax	tax	NOUN
inlawrev-3369	1525	28	years	year	NOUN
inlawrev-3369	1525	29	at	at	ADP
inlawrev-3369	1525	30	issue	issue	NOUN
inlawrev-3369	1525	31	.	.	PUNCT
inlawrev-3369	1526	1	(	(	PUNCT
inlawrev-3369	1526	2	of	of	ADP
inlawrev-3369	1526	3	course	course	NOUN
inlawrev-3369	1526	4	,	,	PUNCT
inlawrev-3369	1526	5	kent	kent	PROPN
inlawrev-3369	1526	6	's	's	PART
inlawrev-3369	1526	7	failure	failure	NOUN
inlawrev-3369	1526	8	to	to	PART
inlawrev-3369	1526	9	appeal	appeal	VERB
inlawrev-3369	1526	10	the	the	DET
inlawrev-3369	1526	11	state	state	NOUN
inlawrev-3369	1526	12	board	board	NOUN
inlawrev-3369	1526	13	's	's	PART
inlawrev-3369	1526	14	final	final	ADJ
inlawrev-3369	1526	15	determination	determination	NOUN
inlawrev-3369	1526	16	did	do	AUX
inlawrev-3369	1526	17	not	not	PART
inlawrev-3369	1526	18	foreclose	foreclose	VERB
inlawrev-3369	1526	19	kent	kent	PROPN
inlawrev-3369	1526	20	's	's	PART
inlawrev-3369	1526	21	ability	ability	NOUN
inlawrev-3369	1526	22	to	to	PART
inlawrev-3369	1526	23	challenge	challenge	VERB
inlawrev-3369	1526	24	the	the	DET
inlawrev-3369	1526	25	1989	1989	NUM
inlawrev-3369	1526	26	assessment	assessment	NOUN
inlawrev-3369	1526	27	as	as	SCONJ
inlawrev-3369	1526	28	it	it	PRON
inlawrev-3369	1526	29	applied	apply	VERB
inlawrev-3369	1526	30	to	to	ADP
inlawrev-3369	1526	31	other	other	ADJ
inlawrev-3369	1526	32	years	year	NOUN
inlawrev-3369	1526	33	.	.	PUNCT
inlawrev-3369	1526	34	)	)	PUNCT
inlawrev-3369	1527	1	kent	kent	PROPN
inlawrev-3369	1527	2	can	can	AUX
inlawrev-3369	1527	3	not	not	PART
inlawrev-3369	1527	4	confer	confer	VERB
inlawrev-3369	1527	5	that	that	DET
inlawrev-3369	1527	6	jurisdiction	jurisdiction	NOUN
inlawrev-3369	1527	7	by	by	ADP
inlawrev-3369	1527	8	reinitiating	reinitiate	VERB
inlawrev-3369	1527	9	the	the	DET
inlawrev-3369	1527	10	form	form	NOUN
inlawrev-3369	1527	11	130/13	130/13	NUM
inlawrev-3369	1527	12	1	1	NUM
inlawrev-3369	1527	13	process	process	NOUN
inlawrev-3369	1527	14	and	and	CCONJ
inlawrev-3369	1527	15	then	then	ADV
inlawrev-3369	1527	16	filing	file	VERB
inlawrev-3369	1527	17	an	an	DET
inlawrev-3369	1527	18	original	original	ADJ
inlawrev-3369	1527	19	tax	tax	NOUN
inlawrev-3369	1527	20	appeal	appeal	NOUN
inlawrev-3369	1527	21	.	.	PUNCT
inlawrev-3369	1528	1	therefore	therefore	ADV
inlawrev-3369	1528	2	,	,	PUNCT
inlawrev-3369	1528	3	this	this	DET
inlawrev-3369	1528	4	court	court	NOUN
inlawrev-3369	1528	5	has	have	VERB
inlawrev-3369	1528	6	no	no	DET
inlawrev-3369	1528	7	jurisdiction	jurisdiction	NOUN
inlawrev-3369	1528	8	to	to	PART
inlawrev-3369	1528	9	evaluate	evaluate	VERB
inlawrev-3369	1528	10	kent	kent	PROPN
inlawrev-3369	1528	11	's	's	PART
inlawrev-3369	1528	12	assertion	assertion	NOUN
inlawrev-3369	1528	13	that	that	SCONJ
inlawrev-3369	1528	14	the	the	DET
inlawrev-3369	1528	15	1989	1989	NUM
inlawrev-3369	1528	16	assessment	assessment	NOUN
inlawrev-3369	1528	17	was	be	AUX
inlawrev-3369	1528	18	erroneous	erroneous	ADJ
inlawrev-3369	1528	19	as	as	ADP
inlawrev-3369	1528	20	applied	apply	VERB
inlawrev-3369	1528	21	to	to	ADP
inlawrev-3369	1528	22	the	the	DET
inlawrev-3369	1528	23	tax	tax	NOUN
inlawrev-3369	1528	24	years	year	NOUN
inlawrev-3369	1528	25	in	in	ADP
inlawrev-3369	1528	26	issue	issue	NOUN
inlawrev-3369	1528	27	.	.	PUNCT
inlawrev-3369	1529	1	"*^^	"*^^	NOUN
inlawrev-3369	1529	2	as	as	ADP
inlawrev-3369	1529	3	to	to	ADP
inlawrev-3369	1529	4	the	the	DET
inlawrev-3369	1529	5	second	second	NOUN
inlawrev-3369	1529	6	of	of	ADP
inlawrev-3369	1529	7	kent	kent	PROPN
inlawrev-3369	1529	8	's	's	PART
inlawrev-3369	1529	9	claims	claim	NOUN
inlawrev-3369	1529	10	,	,	PUNCT
inlawrev-3369	1529	11	the	the	DET
inlawrev-3369	1529	12	court	court	NOUN
inlawrev-3369	1529	13	held	hold	VERB
inlawrev-3369	1529	14	that	that	SCONJ
inlawrev-3369	1529	15	the	the	DET
inlawrev-3369	1529	16	revised	revise	VERB
inlawrev-3369	1529	17	tax	tax	NOUN
inlawrev-3369	1529	18	bill	bill	NOUN
inlawrev-3369	1529	19	was	be	AUX
inlawrev-3369	1529	20	valid	valid	ADJ
inlawrev-3369	1529	21	.	.	PUNCT
inlawrev-3369	1530	1	"^	"^	VERB
inlawrev-3369	1530	2	when	when	SCONJ
inlawrev-3369	1530	3	a	a	DET
inlawrev-3369	1530	4	challenge	challenge	NOUN
inlawrev-3369	1530	5	is	be	AUX
inlawrev-3369	1530	6	made	make	VERB
inlawrev-3369	1530	7	,	,	PUNCT
inlawrev-3369	1530	8	a	a	DET
inlawrev-3369	1530	9	taxpayer	taxpayer	NOUN
inlawrev-3369	1530	10	must	must	AUX
inlawrev-3369	1530	11	make	make	VERB
inlawrev-3369	1530	12	property	property	NOUN
inlawrev-3369	1530	13	tax	tax	NOUN
inlawrev-3369	1530	14	payments	payment	NOUN
inlawrev-3369	1530	15	based	base	VERB
inlawrev-3369	1530	16	on	on	ADP
inlawrev-3369	1530	17	the	the	DET
inlawrev-3369	1530	18	immediately	immediately	ADV
inlawrev-3369	1530	19	preceding	precede	VERB
inlawrev-3369	1530	20	year	year	NOUN
inlawrev-3369	1530	21	.	.	PUNCT
inlawrev-3369	1531	1	"*^^	"*^^	NOUN
inlawrev-3369	1531	2	however	however	ADV
inlawrev-3369	1531	3	,	,	PUNCT
inlawrev-3369	1531	4	any	any	DET
inlawrev-3369	1531	5	increased	increase	VERB
inlawrev-3369	1531	6	amount	amount	NOUN
inlawrev-3369	1531	7	in	in	ADP
inlawrev-3369	1531	8	dispute	dispute	NOUN
inlawrev-3369	1531	9	need	need	AUX
inlawrev-3369	1531	10	not	not	PART
inlawrev-3369	1531	11	be	be	AUX
inlawrev-3369	1531	12	paid	pay	VERB
inlawrev-3369	1531	13	until	until	ADP
inlawrev-3369	1531	14	after	after	SCONJ
inlawrev-3369	1531	15	the	the	DET
inlawrev-3369	1531	16	petition	petition	NOUN
inlawrev-3369	1531	17	for	for	ADP
inlawrev-3369	1531	18	review	review	NOUN
inlawrev-3369	1531	19	is	be	AUX
inlawrev-3369	1531	20	finally	finally	ADV
inlawrev-3369	1531	21	adjudicated	adjudicate	VERB
inlawrev-3369	1531	22	.	.	PUNCT
inlawrev-3369	1532	1	"^^^	"^^^	PUNCT
inlawrev-3369	1533	1	as	as	SCONJ
inlawrev-3369	1533	2	the	the	DET
inlawrev-3369	1533	3	review	review	NOUN
inlawrev-3369	1533	4	process	process	NOUN
inlawrev-3369	1533	5	progressed	progress	VERB
inlawrev-3369	1533	6	,	,	PUNCT
inlawrev-3369	1533	7	taxes	taxis	NOUN
inlawrev-3369	1533	8	accrued	accrue	VERB
inlawrev-3369	1533	9	for	for	ADP
inlawrev-3369	1533	10	the	the	DET
inlawrev-3369	1533	11	years	year	NOUN
inlawrev-3369	1533	12	1990	1990	NUM
inlawrev-3369	1533	13	through	through	ADP
inlawrev-3369	1533	14	1992	1992	NUM
inlawrev-3369	1533	15	and	and	CCONJ
inlawrev-3369	1533	16	kent	kent	PROPN
inlawrev-3369	1533	17	paid	pay	VERB
inlawrev-3369	1533	18	the	the	DET
inlawrev-3369	1533	19	property	property	NOUN
inlawrev-3369	1533	20	taxes	taxis	NOUN
inlawrev-3369	1533	21	for	for	ADP
inlawrev-3369	1533	22	those	those	DET
inlawrev-3369	1533	23	years	year	NOUN
inlawrev-3369	1533	24	based	base	VERB
inlawrev-3369	1533	25	on	on	ADP
inlawrev-3369	1533	26	the	the	DET
inlawrev-3369	1533	27	1988	1988	NUM
inlawrev-3369	1533	28	assessment	assessment	NOUN
inlawrev-3369	1533	29	.	.	PUNCT
inlawrev-3369	1534	1	kent	kent	PROPN
inlawrev-3369	1534	2	claimed	claim	VERB
inlawrev-3369	1534	3	that	that	SCONJ
inlawrev-3369	1534	4	the	the	DET
inlawrev-3369	1534	5	initial	initial	ADJ
inlawrev-3369	1534	6	tax	tax	NOUN
inlawrev-3369	1534	7	bills	bill	NOUN
inlawrev-3369	1534	8	represented	represent	VERB
inlawrev-3369	1534	9	an	an	DET
inlawrev-3369	1534	10	assessment	assessment	NOUN
inlawrev-3369	1534	11	and	and	CCONJ
inlawrev-3369	1534	12	that	that	SCONJ
inlawrev-3369	1534	13	the	the	DET
inlawrev-3369	1534	14	revised	revise	VERB
inlawrev-3369	1534	15	tax	tax	NOUN
inlawrev-3369	1534	16	bill	bill	NOUN
inlawrev-3369	1534	17	,	,	PUNCT
inlawrev-3369	1534	18	sent	send	VERB
inlawrev-3369	1534	19	only	only	ADV
inlawrev-3369	1534	20	after	after	ADP
inlawrev-3369	1534	21	final	final	ADJ
inlawrev-3369	1534	22	adjudication	adjudication	NOUN
inlawrev-3369	1534	23	of	of	ADP
inlawrev-3369	1534	24	the	the	DET
inlawrev-3369	1534	25	review	review	NOUN
inlawrev-3369	1534	26	process	process	NOUN
inlawrev-3369	1534	27	,	,	PUNCT
inlawrev-3369	1534	28	constituted	constitute	VERB
inlawrev-3369	1534	29	a	a	DET
inlawrev-3369	1534	30	sua	sua	NOUN
inlawrev-3369	1534	31	sponte	sponte	NOUN
inlawrev-3369	1534	32	increase	increase	NOUN
inlawrev-3369	1534	33	in	in	ADP
inlawrev-3369	1534	34	assessment	assessment	NOUN
inlawrev-3369	1534	35	.	.	PUNCT
inlawrev-3369	1535	1	the	the	DET
inlawrev-3369	1535	2	court	court	NOUN
inlawrev-3369	1535	3	pointed	point	VERB
inlawrev-3369	1535	4	out	out	ADP
inlawrev-3369	1535	5	that	that	SCONJ
inlawrev-3369	1535	6	the	the	DET
inlawrev-3369	1535	7	initial	initial	ADJ
inlawrev-3369	1535	8	tax	tax	NOUN
inlawrev-3369	1535	9	bills	bill	NOUN
inlawrev-3369	1535	10	were	be	AUX
inlawrev-3369	1535	11	required	require	VERB
inlawrev-3369	1535	12	by	by	ADP
inlawrev-3369	1535	13	statute	statute	NOUN
inlawrev-3369	1535	14	only	only	ADV
inlawrev-3369	1535	15	as	as	ADP
inlawrev-3369	1535	16	a	a	DET
inlawrev-3369	1535	17	provisional	provisional	ADJ
inlawrev-3369	1535	18	tax	tax	NOUN
inlawrev-3369	1535	19	liability	liability	NOUN
inlawrev-3369	1535	20	subject	subject	NOUN
inlawrev-3369	1535	21	to	to	ADP
inlawrev-3369	1535	22	change	change	NOUN
inlawrev-3369	1535	23	by	by	ADP
inlawrev-3369	1535	24	the	the	DET
inlawrev-3369	1535	25	outcome	outcome	NOUN
inlawrev-3369	1535	26	of	of	ADP
inlawrev-3369	1535	27	the	the	DET
inlawrev-3369	1535	28	1989	1989	NUM
inlawrev-3369	1535	29	assessment	assessment	NOUN
inlawrev-3369	1535	30	under	under	ADP
inlawrev-3369	1535	31	review	review	NOUN
inlawrev-3369	1535	32	.	.	PUNCT
inlawrev-3369	1535	33	"^^^	"^^^	PUNCT
inlawrev-3369	1536	1	"	"	PUNCT
inlawrev-3369	1536	2	because	because	SCONJ
inlawrev-3369	1536	3	the	the	DET
inlawrev-3369	1536	4	use	use	NOUN
inlawrev-3369	1536	5	of	of	ADP
inlawrev-3369	1536	6	the	the	DET
inlawrev-3369	1536	7	1988	1988	NUM
inlawrev-3369	1536	8	value	value	NOUN
inlawrev-3369	1536	9	did	do	AUX
inlawrev-3369	1536	10	not	not	PART
inlawrev-3369	1536	11	constitute	constitute	VERB
inlawrev-3369	1536	12	an	an	DET
inlawrev-3369	1536	13	assessment	assessment	NOUN
inlawrev-3369	1536	14	,	,	PUNCT
inlawrev-3369	1536	15	the	the	DET
inlawrev-3369	1536	16	subsequent	subsequent	ADJ
inlawrev-3369	1536	17	revision	revision	NOUN
inlawrev-3369	1536	18	of	of	ADP
inlawrev-3369	1536	19	kent	kent	PROPN
inlawrev-3369	1536	20	's	's	PART
inlawrev-3369	1536	21	tax	tax	NOUN
inlawrev-3369	1536	22	liability	liability	NOUN
inlawrev-3369	1536	23	to	to	PART
inlawrev-3369	1536	24	reflect	reflect	VERB
inlawrev-3369	1536	25	the	the	DET
inlawrev-3369	1536	26	[	[	X
inlawrev-3369	1536	27	isbtc	isbtc	NOUN
inlawrev-3369	1536	28	's	's	PART
inlawrev-3369	1536	29	]	]	PUNCT
inlawrev-3369	1536	30	final	final	ADJ
inlawrev-3369	1536	31	determination	determination	NOUN
inlawrev-3369	1536	32	of	of	ADP
inlawrev-3369	1536	33	the	the	DET
inlawrev-3369	1536	34	assessed	assessed	ADJ
inlawrev-3369	1536	35	value	value	NOUN
inlawrev-3369	1536	36	of	of	ADP
inlawrev-3369	1536	37	kent	kent	PROPN
inlawrev-3369	1536	38	's	's	PART
inlawrev-3369	1536	39	property	property	NOUN
inlawrev-3369	1536	40	did	do	AUX
inlawrev-3369	1536	41	not	not	PART
inlawrev-3369	1536	42	constitute	constitute	VERB
inlawrev-3369	1536	43	a	a	DET
inlawrev-3369	1536	44	[	[	X
inlawrev-3369	1536	45	sua	sua	NOUN
inlawrev-3369	1536	46	sponte	sponte	NOUN
inlawrev-3369	1536	47	]	]	PUNCT
inlawrev-3369	1536	48	increase	increase	NOUN
inlawrev-3369	1536	49	in	in	ADP
inlawrev-3369	1536	50	assessment	assessment	NOUN
inlawrev-3369	1536	51	.	.	PUNCT
inlawrev-3369	1537	1	"^^^	"^^^	PUNCT
inlawrev-3369	1538	1	because	because	SCONJ
inlawrev-3369	1538	2	the	the	DET
inlawrev-3369	1538	3	action	action	NOUN
inlawrev-3369	1538	4	was	be	AUX
inlawrev-3369	1538	5	not	not	PART
inlawrev-3369	1538	6	a	a	DET
inlawrev-3369	1538	7	sua	sua	NOUN
inlawrev-3369	1538	8	sponte	sponte	NOUN
inlawrev-3369	1538	9	increase	increase	NOUN
inlawrev-3369	1538	10	in	in	ADP
inlawrev-3369	1538	11	assessment	assessment	NOUN
inlawrev-3369	1538	12	,	,	PUNCT
inlawrev-3369	1538	13	notice	notice	NOUN
inlawrev-3369	1538	14	and	and	CCONJ
inlawrev-3369	1538	15	an	an	DET
inlawrev-3369	1538	16	opportunity	opportunity	NOUN
inlawrev-3369	1538	17	for	for	ADP
inlawrev-3369	1538	18	a	a	DET
inlawrev-3369	1538	19	hearing	hearing	NOUN
inlawrev-3369	1538	20	were	be	AUX
inlawrev-3369	1538	21	not	not	PART
inlawrev-3369	1538	22	required	require	VERB
inlawrev-3369	1538	23	.	.	PUNCT
inlawrev-3369	1539	1	"*^^	"*^^	NOUN
inlawrev-3369	1539	2	therefore	therefore	ADV
inlawrev-3369	1539	3	,	,	PUNCT
inlawrev-3369	1539	4	the	the	DET
inlawrev-3369	1539	5	court	court	NOUN
inlawrev-3369	1539	6	dismissed	dismiss	VERB
inlawrev-3369	1539	7	kent	kent	PROPN
inlawrev-3369	1539	8	's	's	PART
inlawrev-3369	1539	9	tax	tax	NOUN
inlawrev-3369	1539	10	appeal	appeal	NOUN
inlawrev-3369	1539	11	because	because	SCONJ
inlawrev-3369	1539	12	the	the	DET
inlawrev-3369	1539	13	court	court	NOUN
inlawrev-3369	1539	14	lacked	lack	VERB
inlawrev-3369	1539	15	jurisdiction	jurisdiction	NOUN
inlawrev-3369	1539	16	and	and	CCONJ
inlawrev-3369	1539	17	entered	enter	VERB
inlawrev-3369	1539	18	summary	summary	NOUN
inlawrev-3369	1539	19	judgment	judgment	NOUN
inlawrev-3369	1539	20	in	in	ADP
inlawrev-3369	1539	21	favor	favor	NOUN
inlawrev-3369	1539	22	of	of	ADP
inlawrev-3369	1539	23	the	the	DET
inlawrev-3369	1539	24	461	461	NUM
inlawrev-3369	1539	25	.	.	PUNCT
inlawrev-3369	1540	1	^ert^685n.e.2datll57	^ert^685n.e.2datll57	PROPN
inlawrev-3369	1540	2	.	.	PUNCT
inlawrev-3369	1541	1	462	462	NUM
inlawrev-3369	1541	2	.	.	PUNCT
inlawrev-3369	1542	1	/j	/j	INTJ
inlawrev-3369	1542	2	.	.	PUNCT
inlawrev-3369	1543	1	at	at	ADP
inlawrev-3369	1543	2	1161	1161	NUM
inlawrev-3369	1543	3	.	.	PUNCT
inlawrev-3369	1544	1	463	463	NUM
inlawrev-3369	1544	2	.	.	PUNCT
inlawrev-3369	1545	1	i	i	PRON
inlawrev-3369	1545	2	d.	d.	PROPN
inlawrev-3369	1545	3	at	at	ADP
inlawrev-3369	1545	4	1	1	NUM
inlawrev-3369	1545	5	158	158	NUM
inlawrev-3369	1545	6	-	-	SYM
inlawrev-3369	1545	7	59	59	NUM
inlawrev-3369	1545	8	(	(	PUNCT
inlawrev-3369	1545	9	citation	citation	NOUN
inlawrev-3369	1545	10	omitted	omit	VERB
inlawrev-3369	1545	11	)	)	PUNCT
inlawrev-3369	1545	12	.	.	PUNCT
inlawrev-3369	1546	1	464	464	NUM
inlawrev-3369	1546	2	.	.	PUNCT
inlawrev-3369	1547	1	i	i	PRON
inlawrev-3369	1547	2	d.	d.	PROPN
inlawrev-3369	1547	3	at	at	ADP
inlawrev-3369	1547	4	1161	1161	NUM
inlawrev-3369	1547	5	-	-	SYM
inlawrev-3369	1547	6	62	62	NUM
inlawrev-3369	1547	7	.	.	PUNCT
inlawrev-3369	1548	1	465	465	NUM
inlawrev-3369	1548	2	.	.	PUNCT
inlawrev-3369	1549	1	see	see	VERB
inlawrev-3369	1549	2	i	i	PRON
inlawrev-3369	1549	3	d	d	PROPN
inlawrev-3369	1549	4	at	at	ADP
inlawrev-3369	1549	5	1	1	NUM
inlawrev-3369	1549	6	160	160	NUM
inlawrev-3369	1549	7	(	(	PUNCT
inlawrev-3369	1549	8	citing	cite	VERB
inlawrev-3369	1549	9	ind	ind	NOUN
inlawrev-3369	1549	10	.	.	PUNCT
inlawrev-3369	1550	1	code	code	PROPN
inlawrev-3369	1550	2	§	§	PROPN
inlawrev-3369	1550	3	6	6	NUM
inlawrev-3369	1550	4	-	-	PUNCT
inlawrev-3369	1550	5	l.l-15	l.l-15	NUM
inlawrev-3369	1550	6	-	-	PUNCT
inlawrev-3369	1550	7	10(a)(2	10(a)(2	NUM
inlawrev-3369	1550	8	)	)	PUNCT
inlawrev-3369	1550	9	(	(	PUNCT
inlawrev-3369	1550	10	1998	1998	NUM
inlawrev-3369	1550	11	)	)	PUNCT
inlawrev-3369	1550	12	)	)	PUNCT
inlawrev-3369	1550	13	,	,	PUNCT
inlawrev-3369	1550	14	466	466	X
inlawrev-3369	1550	15	.	.	PUNCT
inlawrev-3369	1551	1	see	see	VERB
inlawrev-3369	1551	2	i	i	PROPN
inlawrev-3369	1551	3	d.	d.	PROPN
inlawrev-3369	1551	4	467	467	PROPN
inlawrev-3369	1551	5	.	.	PUNCT
inlawrev-3369	1551	6	mat	mat	PROPN
inlawrev-3369	1551	7	1161	1161	NUM
inlawrev-3369	1551	8	.	.	PUNCT
inlawrev-3369	1552	1	468	468	NUM
inlawrev-3369	1552	2	.	.	PUNCT
inlawrev-3369	1553	1	i	i	PRON
inlawrev-3369	1553	2	d	d	NOUN
inlawrev-3369	1553	3	469	469	X
inlawrev-3369	1553	4	.	.	PUNCT
inlawrev-3369	1554	1	see	see	VERB
inlawrev-3369	1554	2	i	i	PRON
inlawrev-3369	1554	3	d.	d.	PROPN
inlawrev-3369	1554	4	1999	1999	NUM
inlawrev-3369	1554	5	]	]	PUNCT
inlawrev-3369	1555	1	taxation	taxation	NOUN
inlawrev-3369	1555	2	1047	1047	NUM
inlawrev-3369	1555	3	isbtc	isbtc	NOUN
inlawrev-3369	1555	4	.	.	PUNCT
inlawrev-3369	1556	1	"	"	PUNCT
inlawrev-3369	1556	2	'	'	PUNCT
inlawrev-3369	1556	3	"	"	PUNCT
inlawrev-3369	1556	4	g.	g.	PROPN
inlawrev-3369	1556	5	indiana	indiana	PROPN
inlawrev-3369	1556	6	sales	sale	NOUN
inlawrev-3369	1556	7	and	and	CCONJ
inlawrev-3369	1556	8	use	use	VERB
inlawrev-3369	1556	9	taxes	taxis	NOUN
inlawrev-3369	1556	10	1	1	NUM
inlawrev-3369	1556	11	.	.	PUNCT
inlawrev-3369	1556	12	rotation	rotation	PROPN
inlawrev-3369	1556	13	products	products	PROPN
inlawrev-3369	1556	14	corp	corp	PROPN
inlawrev-3369	1556	15	.	.	PROPN
inlawrev-3369	1556	16	v.	v.	PROPN
inlawrev-3369	1556	17	department	department	PROPN
inlawrev-3369	1556	18	of	of	ADP
inlawrev-3369	1556	19	state	state	PROPN
inlawrev-3369	1556	20	revenue	revenue	NOUN
inlawrev-3369	1556	21	.	.	PUNCT
inlawrev-3369	1557	1	'*^'—rotation	'*^'—rotation	NOUN
inlawrev-3369	1557	2	products	product	NOUN
inlawrev-3369	1557	3	corporation	corporation	NOUN
inlawrev-3369	1557	4	(	(	PUNCT
inlawrev-3369	1557	5	"	"	PUNCT
inlawrev-3369	1557	6	rpc	rpc	NOUN
inlawrev-3369	1557	7	"	"	PUNCT
inlawrev-3369	1557	8	)	)	PUNCT
inlawrev-3369	1557	9	repairs	repair	NOUN
inlawrev-3369	1557	10	and	and	CCONJ
inlawrev-3369	1557	11	remanufactures	remanufacture	VERB
inlawrev-3369	1557	12	roller	roller	NOUN
inlawrev-3369	1557	13	bearings/^^	bearings/^^	PROPN
inlawrev-3369	1557	14	after	after	ADP
inlawrev-3369	1557	15	inspection	inspection	NOUN
inlawrev-3369	1557	16	of	of	ADP
inlawrev-3369	1557	17	non	non	ADJ
inlawrev-3369	1557	18	-	-	ADJ
inlawrev-3369	1557	19	operational	operational	ADJ
inlawrev-3369	1557	20	roller	roller	NOUN
inlawrev-3369	1557	21	bearings	bearing	NOUN
inlawrev-3369	1557	22	,	,	PUNCT
inlawrev-3369	1557	23	rpc	rpc	NOUN
inlawrev-3369	1557	24	determined	determine	VERB
inlawrev-3369	1557	25	whether	whether	SCONJ
inlawrev-3369	1557	26	the	the	DET
inlawrev-3369	1557	27	damaged	damage	VERB
inlawrev-3369	1557	28	roller	roller	NOUN
inlawrev-3369	1557	29	bearings	bearing	NOUN
inlawrev-3369	1557	30	were	be	AUX
inlawrev-3369	1557	31	to	to	PART
inlawrev-3369	1557	32	be	be	AUX
inlawrev-3369	1557	33	scrapped	scrap	VERB
inlawrev-3369	1557	34	,	,	PUNCT
inlawrev-3369	1557	35	remanufactured	remanufacture	VERB
inlawrev-3369	1557	36	,	,	PUNCT
inlawrev-3369	1557	37	or	or	CCONJ
inlawrev-3369	1557	38	merely	merely	ADV
inlawrev-3369	1557	39	cleaned	clean	VERB
inlawrev-3369	1557	40	and	and	CCONJ
inlawrev-3369	1557	41	polished/^^	polished/^^	VERB
inlawrev-3369	1557	42	when	when	SCONJ
inlawrev-3369	1557	43	rpc	rpc	NOUN
inlawrev-3369	1557	44	remanufactured	remanufacture	VERB
inlawrev-3369	1557	45	the	the	DET
inlawrev-3369	1557	46	bearings	bearing	NOUN
inlawrev-3369	1557	47	,	,	PUNCT
inlawrev-3369	1557	48	the	the	DET
inlawrev-3369	1557	49	inner	inner	ADJ
inlawrev-3369	1557	50	and	and	CCONJ
inlawrev-3369	1557	51	outer	outer	ADJ
inlawrev-3369	1557	52	rings	ring	NOUN
inlawrev-3369	1557	53	were	be	AUX
inlawrev-3369	1557	54	ground	grind	VERB
inlawrev-3369	1557	55	down	down	ADV
inlawrev-3369	1557	56	,	,	PUNCT
inlawrev-3369	1557	57	and	and	CCONJ
inlawrev-3369	1557	58	as	as	ADP
inlawrev-3369	1557	59	a	a	DET
inlawrev-3369	1557	60	consequence	consequence	NOUN
inlawrev-3369	1557	61	,	,	PUNCT
inlawrev-3369	1557	62	the	the	DET
inlawrev-3369	1557	63	thickness	thickness	NOUN
inlawrev-3369	1557	64	of	of	ADP
inlawrev-3369	1557	65	the	the	DET
inlawrev-3369	1557	66	rings	ring	NOUN
inlawrev-3369	1557	67	changed	change	VERB
inlawrev-3369	1557	68	.	.	PUNCT
inlawrev-3369	1558	1	"^^	"^^	PUNCT
inlawrev-3369	1558	2	"	"	PUNCT
inlawrev-3369	1558	3	*	*	PUNCT
inlawrev-3369	1558	4	as	as	ADP
inlawrev-3369	1558	5	a	a	DET
inlawrev-3369	1558	6	result	result	NOUN
inlawrev-3369	1558	7	ofthe	ofthe	NOUN
inlawrev-3369	1558	8	change	change	NOUN
inlawrev-3369	1558	9	in	in	ADP
inlawrev-3369	1558	10	thickness	thickness	NOUN
inlawrev-3369	1558	11	,	,	PUNCT
inlawrev-3369	1558	12	a	a	DET
inlawrev-3369	1558	13	new	new	ADJ
inlawrev-3369	1558	14	rolling	rolling	NOUN
inlawrev-3369	1558	15	cage	cage	NOUN
inlawrev-3369	1558	16	and	and	CCONJ
inlawrev-3369	1558	17	rollers	roller	NOUN
inlawrev-3369	1558	18	had	have	VERB
inlawrev-3369	1558	19	to	to	PART
inlawrev-3369	1558	20	be	be	AUX
inlawrev-3369	1558	21	fabricated	fabricate	VERB
inlawrev-3369	1558	22	so	so	SCONJ
inlawrev-3369	1558	23	that	that	SCONJ
inlawrev-3369	1558	24	the	the	DET
inlawrev-3369	1558	25	cage	cage	NOUN
inlawrev-3369	1558	26	and	and	CCONJ
inlawrev-3369	1558	27	rollers	roller	NOUN
inlawrev-3369	1558	28	would	would	AUX
inlawrev-3369	1558	29	fit	fit	VERB
inlawrev-3369	1558	30	between	between	ADP
inlawrev-3369	1558	31	the	the	DET
inlawrev-3369	1558	32	new	new	ADJ
inlawrev-3369	1558	33	inner	inner	ADJ
inlawrev-3369	1558	34	and	and	CCONJ
inlawrev-3369	1558	35	outer	outer	ADJ
inlawrev-3369	1558	36	rings	ring	NOUN
inlawrev-3369	1558	37	.	.	PUNCT
inlawrev-3369	1559	1	"*^^	"*^^	NOUN
inlawrev-3369	1559	2	the	the	DET
inlawrev-3369	1559	3	indiana	indiana	PROPN
inlawrev-3369	1559	4	department	department	PROPN
inlawrev-3369	1559	5	of	of	ADP
inlawrev-3369	1559	6	state	state	PROPN
inlawrev-3369	1559	7	revenue	revenue	NOUN
inlawrev-3369	1559	8	(	(	PUNCT
inlawrev-3369	1559	9	"	"	PUNCT
inlawrev-3369	1559	10	idsr	idsr	NOUN
inlawrev-3369	1559	11	"	"	PUNCT
inlawrev-3369	1559	12	)	)	PUNCT
inlawrev-3369	1559	13	and	and	CCONJ
inlawrev-3369	1559	14	rpc	rpc	NOUN
inlawrev-3369	1559	15	disputed	dispute	VERB
inlawrev-3369	1559	16	whether	whether	SCONJ
inlawrev-3369	1559	17	the	the	DET
inlawrev-3369	1559	18	equipment	equipment	NOUN
inlawrev-3369	1559	19	used	use	VERB
inlawrev-3369	1559	20	and	and	CCONJ
inlawrev-3369	1559	21	the	the	DET
inlawrev-3369	1559	22	materials	material	NOUN
inlawrev-3369	1559	23	consumed	consume	VERB
inlawrev-3369	1559	24	in	in	ADP
inlawrev-3369	1559	25	remanufacturing	remanufacture	VERB
inlawrev-3369	1559	26	the	the	DET
inlawrev-3369	1559	27	non	non	ADJ
inlawrev-3369	1559	28	-	-	ADJ
inlawrev-3369	1559	29	operational	operational	ADJ
inlawrev-3369	1559	30	roller	roller	NOUN
inlawrev-3369	1559	31	bearings	bearing	NOUN
inlawrev-3369	1559	32	were	be	AUX
inlawrev-3369	1559	33	exempt	exempt	ADJ
inlawrev-3369	1559	34	from	from	ADP
inlawrev-3369	1559	35	sales	sale	NOUN
inlawrev-3369	1559	36	tax	tax	NOUN
inlawrev-3369	1559	37	.	.	PUNCT
inlawrev-3369	1560	1	the	the	DET
inlawrev-3369	1560	2	idsr	idsr	NOUN
inlawrev-3369	1560	3	denied	deny	VERB
inlawrev-3369	1560	4	the	the	DET
inlawrev-3369	1560	5	exemption	exemption	NOUN
inlawrev-3369	1560	6	for	for	ADP
inlawrev-3369	1560	7	the	the	DET
inlawrev-3369	1560	8	tax	tax	NOUN
inlawrev-3369	1560	9	years	year	NOUN
inlawrev-3369	1560	10	1990	1990	NUM
inlawrev-3369	1560	11	through	through	ADP
inlawrev-3369	1560	12	1992	1992	NUM
inlawrev-3369	1560	13	and	and	CCONJ
inlawrev-3369	1560	14	rpc	rpc	NOUN
inlawrev-3369	1560	15	appealed	appeal	VERB
inlawrev-3369	1560	16	.	.	PUNCT
inlawrev-3369	1560	17	"^^^	"^^^	PUNCT
inlawrev-3369	1561	1	indiana	indiana	PROPN
inlawrev-3369	1561	2	imposes	impose	VERB
inlawrev-3369	1561	3	a	a	DET
inlawrev-3369	1561	4	sales	sale	NOUN
inlawrev-3369	1561	5	tax"*^^	tax"*^^	PROPN
inlawrev-3369	1561	6	on	on	ADP
inlawrev-3369	1561	7	retail	retail	ADJ
inlawrev-3369	1561	8	transactions	transaction	NOUN
inlawrev-3369	1561	9	in	in	ADP
inlawrev-3369	1561	10	indiana	indiana	PROPN
inlawrev-3369	1561	11	and	and	CCONJ
inlawrev-3369	1561	12	a	a	DET
inlawrev-3369	1561	13	use	use	NOUN
inlawrev-3369	1561	14	tax'*^^	tax'*^^	X
inlawrev-3369	1561	15	on	on	ADP
inlawrev-3369	1561	16	tangible	tangible	ADJ
inlawrev-3369	1561	17	personal	personal	ADJ
inlawrev-3369	1561	18	property	property	NOUN
inlawrev-3369	1561	19	used	use	VERB
inlawrev-3369	1561	20	in	in	ADP
inlawrev-3369	1561	21	indiana	indiana	PROPN
inlawrev-3369	1561	22	.	.	PUNCT
inlawrev-3369	1562	1	however	however	ADV
inlawrev-3369	1562	2	,	,	PUNCT
inlawrev-3369	1562	3	the	the	DET
inlawrev-3369	1562	4	general	general	ADJ
inlawrev-3369	1562	5	assembly	assembly	NOUN
inlawrev-3369	1562	6	has	have	AUX
inlawrev-3369	1562	7	provided	provide	VERB
inlawrev-3369	1562	8	several	several	ADJ
inlawrev-3369	1562	9	exemptions	exemption	NOUN
inlawrev-3369	1562	10	from	from	ADP
inlawrev-3369	1562	11	sales	sale	NOUN
inlawrev-3369	1562	12	and	and	CCONJ
inlawrev-3369	1562	13	use	use	VERB
inlawrev-3369	1562	14	taxes	taxis	NOUN
inlawrev-3369	1562	15	,	,	PUNCT
inlawrev-3369	1562	16	including	include	VERB
inlawrev-3369	1562	17	"	"	PUNCT
inlawrev-3369	1562	18	[	[	X
inlawrev-3369	1562	19	t]ransactions	t]ransaction	NOUN
inlawrev-3369	1562	20	involving	involve	VERB
inlawrev-3369	1562	21	manufacturing	manufacturing	NOUN
inlawrev-3369	1562	22	machinery	machinery	NOUN
inlawrev-3369	1562	23	,	,	PUNCT
inlawrev-3369	1562	24	tools	tool	NOUN
inlawrev-3369	1562	25	,	,	PUNCT
inlawrev-3369	1562	26	and	and	CCONJ
inlawrev-3369	1562	27	equipment	equipment	NOUN
inlawrev-3369	1562	28	...	...	PUNCT
inlawrev-3369	1562	29	if	if	SCONJ
inlawrev-3369	1562	30	the	the	DET
inlawrev-3369	1562	31	person	person	NOUN
inlawrev-3369	1562	32	acquiring	acquire	VERB
inlawrev-3369	1562	33	that	that	DET
inlawrev-3369	1562	34	property	property	NOUN
inlawrev-3369	1562	35	acquires	acquire	VERB
inlawrev-3369	1562	36	it	it	PRON
inlawrev-3369	1562	37	for	for	ADP
inlawrev-3369	1562	38	direct	direct	ADJ
inlawrev-3369	1562	39	use	use	NOUN
inlawrev-3369	1562	40	in	in	ADP
inlawrev-3369	1562	41	the	the	DET
inlawrev-3369	1562	42	direct	direct	ADJ
inlawrev-3369	1562	43	production	production	NOUN
inlawrev-3369	1562	44	,	,	PUNCT
inlawrev-3369	1562	45	manufacture	manufacture	NOUN
inlawrev-3369	1562	46	,	,	PUNCT
inlawrev-3369	1562	47	fabrication	fabrication	NOUN
inlawrev-3369	1562	48	,	,	PUNCT
inlawrev-3369	1562	49	assembly	assembly	NOUN
inlawrev-3369	1562	50	,	,	PUNCT
inlawrev-3369	1562	51	extraction	extraction	NOUN
inlawrev-3369	1562	52	,	,	PUNCT
inlawrev-3369	1562	53	mining	mining	NOUN
inlawrev-3369	1562	54	,	,	PUNCT
inlawrev-3369	1562	55	processing	processing	NOUN
inlawrev-3369	1562	56	,	,	PUNCT
inlawrev-3369	1562	57	refining	refining	NOUN
inlawrev-3369	1562	58	,	,	PUNCT
inlawrev-3369	1562	59	or	or	CCONJ
inlawrev-3369	1562	60	finishing	finish	VERB
inlawrev-3369	1562	61	of	of	ADP
inlawrev-3369	1562	62	other	other	ADJ
inlawrev-3369	1562	63	tangible	tangible	ADJ
inlawrev-3369	1562	64	personal	personal	ADJ
inlawrev-3369	1562	65	property"*^^	property"*^^	NOUN
inlawrev-3369	1562	66	and	and	CCONJ
inlawrev-3369	1562	67	"	"	PUNCT
inlawrev-3369	1562	68	[	[	X
inlawrev-3369	1562	69	t]ransactions	t]ransaction	NOUN
inlawrev-3369	1562	70	involving	involve	VERB
inlawrev-3369	1562	71	tangible	tangible	ADJ
inlawrev-3369	1562	72	personal	personal	ADJ
inlawrev-3369	1562	73	property	property	NOUN
inlawrev-3369	1562	74	...	...	PUNCT
inlawrev-3369	1562	75	if	if	SCONJ
inlawrev-3369	1562	76	the	the	DET
inlawrev-3369	1562	77	person	person	NOUN
inlawrev-3369	1562	78	acquiring	acquire	VERB
inlawrev-3369	1562	79	that	that	DET
inlawrev-3369	1562	80	property	property	NOUN
inlawrev-3369	1562	81	acquires	acquire	VERB
inlawrev-3369	1562	82	it	it	PRON
inlawrev-3369	1562	83	for	for	ADP
inlawrev-3369	1562	84	direct	direct	ADJ
inlawrev-3369	1562	85	consumption	consumption	NOUN
inlawrev-3369	1562	86	as	as	ADP
inlawrev-3369	1562	87	a	a	DET
inlawrev-3369	1562	88	material	material	NOUN
inlawrev-3369	1562	89	to	to	PART
inlawrev-3369	1562	90	be	be	AUX
inlawrev-3369	1562	91	consumed	consume	VERB
inlawrev-3369	1562	92	in	in	ADP
inlawrev-3369	1562	93	the	the	DET
inlawrev-3369	1562	94	direct	direct	ADJ
inlawrev-3369	1562	95	production	production	NOUN
inlawrev-3369	1562	96	of	of	ADP
inlawrev-3369	1562	97	other	other	ADJ
inlawrev-3369	1562	98	tangible	tangible	ADJ
inlawrev-3369	1562	99	personal	personal	ADJ
inlawrev-3369	1562	100	property	property	NOUN
inlawrev-3369	1562	101	in	in	ADP
inlawrev-3369	1562	102	the	the	DET
inlawrev-3369	1562	103	person	person	NOUN
inlawrev-3369	1562	104	's	's	PART
inlawrev-3369	1562	105	business	business	NOUN
inlawrev-3369	1562	106	of	of	ADP
inlawrev-3369	1562	107	manufacturing	manufacturing	NOUN
inlawrev-3369	1562	108	,	,	PUNCT
inlawrev-3369	1562	109	processing	processing	NOUN
inlawrev-3369	1562	110	,	,	PUNCT
inlawrev-3369	1562	111	refining	refining	NOUN
inlawrev-3369	1562	112	,	,	PUNCT
inlawrev-3369	1562	113	repairing	repair	VERB
inlawrev-3369	1562	114	.	.	PUNCT
inlawrev-3369	1563	1	"**^	"**^	AUX
inlawrev-3369	1563	2	the	the	DET
inlawrev-3369	1563	3	purpose	purpose	NOUN
inlawrev-3369	1563	4	behind	behind	ADP
inlawrev-3369	1563	5	exempting	exempt	VERB
inlawrev-3369	1563	6	equipment	equipment	NOUN
inlawrev-3369	1563	7	and	and	CCONJ
inlawrev-3369	1563	8	materials	material	NOUN
inlawrev-3369	1563	9	from	from	ADP
inlawrev-3369	1563	10	the	the	DET
inlawrev-3369	1563	11	sales	sale	NOUN
inlawrev-3369	1563	12	and	and	CCONJ
inlawrev-3369	1563	13	use	use	VERB
inlawrev-3369	1563	14	taxes	taxis	NOUN
inlawrev-3369	1563	15	is	be	AUX
inlawrev-3369	1563	16	to	to	PART
inlawrev-3369	1563	17	encourage	encourage	VERB
inlawrev-3369	1563	18	economic	economic	ADJ
inlawrev-3369	1563	19	growth	growth	NOUN
inlawrev-3369	1563	20	and	and	CCONJ
inlawrev-3369	1563	21	limit	limit	VERB
inlawrev-3369	1563	22	multiple	multiple	ADJ
inlawrev-3369	1563	23	taxation	taxation	NOUN
inlawrev-3369	1563	24	.	.	PUNCT
inlawrev-3369	1564	1	"	"	PUNCT
inlawrev-3369	1564	2	*	*	PUNCT
inlawrev-3369	1564	3	*	*	PUNCT
inlawrev-3369	1564	4	'	'	PUNCT
inlawrev-3369	1564	5	the	the	DET
inlawrev-3369	1564	6	central	central	ADJ
inlawrev-3369	1564	7	issue	issue	NOUN
inlawrev-3369	1564	8	in	in	ADP
inlawrev-3369	1564	9	this	this	DET
inlawrev-3369	1564	10	case	case	NOUN
inlawrev-3369	1564	11	was	be	AUX
inlawrev-3369	1564	12	whether	whether	SCONJ
inlawrev-3369	1564	13	the	the	DET
inlawrev-3369	1564	14	remanufacture	remanufacture	NOUN
inlawrev-3369	1564	15	of	of	ADP
inlawrev-3369	1564	16	non	non	ADJ
inlawrev-3369	1564	17	-	-	ADJ
inlawrev-3369	1564	18	operational	operational	ADJ
inlawrev-3369	1564	19	roller	roller	NOUN
inlawrev-3369	1564	20	bearings	bearing	NOUN
inlawrev-3369	1564	21	constituted	constitute	VERB
inlawrev-3369	1564	22	new	new	ADJ
inlawrev-3369	1564	23	tangible	tangible	ADJ
inlawrev-3369	1564	24	personal	personal	ADJ
inlawrev-3369	1564	25	property	property	NOUN
inlawrev-3369	1564	26	within	within	ADP
inlawrev-3369	1564	27	the	the	DET
inlawrev-3369	1564	28	meaning	meaning	NOUN
inlawrev-3369	1564	29	of	of	ADP
inlawrev-3369	1564	30	the	the	DET
inlawrev-3369	1564	31	exemption	exemption	NOUN
inlawrev-3369	1564	32	statute	statute	NOUN
inlawrev-3369	1564	33	.	.	PUNCT
inlawrev-3369	1565	1	the	the	DET
inlawrev-3369	1565	2	idsr	idsr	NOUN
inlawrev-3369	1565	3	argued	argue	VERB
inlawrev-3369	1565	4	that	that	SCONJ
inlawrev-3369	1565	5	rpc	rpc	NOUN
inlawrev-3369	1565	6	merely	merely	ADV
inlawrev-3369	1565	7	repaired	repair	VERB
inlawrev-3369	1565	8	the	the	DET
inlawrev-3369	1565	9	damaged	damage	VERB
inlawrev-3369	1565	10	bearings	bearing	NOUN
inlawrev-3369	1565	11	to	to	ADP
inlawrev-3369	1565	12	a	a	DET
inlawrev-3369	1565	13	useful	useful	ADJ
inlawrev-3369	1565	14	470	470	NUM
inlawrev-3369	1565	15	.	.	PUNCT
inlawrev-3369	1566	1	/^.	/^.	PUNCT
inlawrev-3369	1566	2	at	at	ADP
inlawrev-3369	1566	3	1161	1161	NUM
inlawrev-3369	1566	4	-	-	SYM
inlawrev-3369	1566	5	62	62	NUM
inlawrev-3369	1566	6	.	.	PUNCT
inlawrev-3369	1567	1	471	471	NUM
inlawrev-3369	1567	2	.	.	PUNCT
inlawrev-3369	1568	1	690	690	NUM
inlawrev-3369	1568	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1568	3	795	795	NUM
inlawrev-3369	1568	4	(	(	PUNCT
inlawrev-3369	1568	5	ind	ind	NOUN
inlawrev-3369	1568	6	.	.	PUNCT
inlawrev-3369	1569	1	tax	tax	PROPN
inlawrev-3369	1569	2	ct	ct	PROPN
inlawrev-3369	1569	3	.	.	PROPN
inlawrev-3369	1569	4	1998	1998	NUM
inlawrev-3369	1569	5	)	)	PUNCT
inlawrev-3369	1569	6	.	.	PUNCT
inlawrev-3369	1570	1	472	472	NUM
inlawrev-3369	1570	2	.	.	PUNCT
inlawrev-3369	1571	1	see	see	VERB
inlawrev-3369	1571	2	i	i	PRON
inlawrev-3369	1571	3	d.	d.	PROPN
inlawrev-3369	1571	4	at	at	ADP
inlawrev-3369	1571	5	797	797	NUM
inlawrev-3369	1571	6	.	.	PUNCT
inlawrev-3369	1572	1	473	473	NUM
inlawrev-3369	1572	2	.	.	PUNCT
inlawrev-3369	1573	1	see	see	VERB
inlawrev-3369	1573	2	i	i	PROPN
inlawrev-3369	1573	3	d.	d.	PROPN
inlawrev-3369	1573	4	474	474	NUM
inlawrev-3369	1573	5	.	.	PUNCT
inlawrev-3369	1574	1	see	see	VERB
inlawrev-3369	1574	2	i	i	PRON
inlawrev-3369	1574	3	d.	d.	PROPN
inlawrev-3369	1574	4	475	475	NUM
inlawrev-3369	1574	5	.	.	PUNCT
inlawrev-3369	1575	1	see	see	VERB
inlawrev-3369	1575	2	i	i	PROPN
inlawrev-3369	1575	3	d	d	PROPN
inlawrev-3369	1575	4	476	476	PROPN
inlawrev-3369	1575	5	.	.	PUNCT
inlawrev-3369	1576	1	see	see	VERB
inlawrev-3369	1576	2	i	i	PRON
inlawrev-3369	1576	3	d.	d.	PROPN
inlawrev-3369	1576	4	at	at	ADP
inlawrev-3369	1576	5	796	796	NUM
inlawrev-3369	1576	6	.	.	PUNCT
inlawrev-3369	1577	1	477	477	NUM
inlawrev-3369	1577	2	.	.	PUNCT
inlawrev-3369	1578	1	see	see	VERB
inlawrev-3369	1578	2	i	i	PRON
inlawrev-3369	1578	3	d	d	PROPN
inlawrev-3369	1578	4	at	at	ADP
inlawrev-3369	1578	5	797	797	NUM
inlawrev-3369	1578	6	(	(	PUNCT
inlawrev-3369	1578	7	citing	cite	VERB
inlawrev-3369	1578	8	ind	ind	NOUN
inlawrev-3369	1578	9	.	.	PUNCT
inlawrev-3369	1579	1	code	code	PROPN
inlawrev-3369	1579	2	§	§	PROPN
inlawrev-3369	1579	3	6	6	NUM
inlawrev-3369	1579	4	-	-	SYM
inlawrev-3369	1579	5	2.5	2.5	NUM
inlawrev-3369	1579	6	-	-	PUNCT
inlawrev-3369	1579	7	2	2	NUM
inlawrev-3369	1579	8	-	-	SYM
inlawrev-3369	1579	9	1	1	NUM
inlawrev-3369	1579	10	(	(	PUNCT
inlawrev-3369	1579	11	1998	1998	NUM
inlawrev-3369	1579	12	)	)	PUNCT
inlawrev-3369	1579	13	)	)	PUNCT
inlawrev-3369	1579	14	.	.	PUNCT
inlawrev-3369	1580	1	478	478	X
inlawrev-3369	1580	2	.	.	PUNCT
inlawrev-3369	1580	3	see	see	VERB
inlawrev-3369	1580	4	i	i	PRON
inlawrev-3369	1580	5	d	d	PROPN
inlawrev-3369	1580	6	(	(	PUNCT
inlawrev-3369	1580	7	citing	cite	VERB
inlawrev-3369	1580	8	ind	ind	NOUN
inlawrev-3369	1580	9	.	.	PUNCT
inlawrev-3369	1581	1	code	code	PROPN
inlawrev-3369	1581	2	§	§	PROPN
inlawrev-3369	1581	3	6	6	NUM
inlawrev-3369	1581	4	-	-	SYM
inlawrev-3369	1581	5	2.5	2.5	NUM
inlawrev-3369	1581	6	-	-	PUNCT
inlawrev-3369	1581	7	3	3	NUM
inlawrev-3369	1581	8	-	-	SYM
inlawrev-3369	1581	9	2	2	NUM
inlawrev-3369	1581	10	(	(	PUNCT
inlawrev-3369	1581	11	1998	1998	NUM
inlawrev-3369	1581	12	)	)	PUNCT
inlawrev-3369	1581	13	)	)	PUNCT
inlawrev-3369	1581	14	.	.	PUNCT
inlawrev-3369	1582	1	479	479	NUM
inlawrev-3369	1582	2	.	.	PUNCT
inlawrev-3369	1583	1	see	see	VERB
inlawrev-3369	1583	2	i	i	PRON
inlawrev-3369	1583	3	d	d	PROPN
inlawrev-3369	1583	4	at	at	ADP
inlawrev-3369	1583	5	798	798	NUM
inlawrev-3369	1583	6	(	(	PUNCT
inlawrev-3369	1583	7	citing	cite	VERB
inlawrev-3369	1583	8	ind	ind	NOUN
inlawrev-3369	1583	9	.	.	PUNCT
inlawrev-3369	1584	1	code	code	PROPN
inlawrev-3369	1584	2	§	§	PROPN
inlawrev-3369	1584	3	6	6	NUM
inlawrev-3369	1584	4	-	-	SYM
inlawrev-3369	1584	5	2.5	2.5	NUM
inlawrev-3369	1584	6	-	-	PUNCT
inlawrev-3369	1584	7	5	5	NUM
inlawrev-3369	1584	8	-	-	PUNCT
inlawrev-3369	1584	9	3(b	3(b	NUM
inlawrev-3369	1584	10	)	)	PUNCT
inlawrev-3369	1584	11	(	(	PUNCT
inlawrev-3369	1584	12	1998	1998	NUM
inlawrev-3369	1584	13	)	)	PUNCT
inlawrev-3369	1584	14	)	)	PUNCT
inlawrev-3369	1584	15	.	.	PUNCT
inlawrev-3369	1585	1	480	480	X
inlawrev-3369	1585	2	.	.	PUNCT
inlawrev-3369	1586	1	i	i	PRON
inlawrev-3369	1586	2	d	d	PROPN
inlawrev-3369	1586	3	(	(	PUNCT
inlawrev-3369	1586	4	citing	cite	VERB
inlawrev-3369	1586	5	ind	ind	NOUN
inlawrev-3369	1586	6	.	.	PUNCT
inlawrev-3369	1587	1	code	code	PROPN
inlawrev-3369	1587	2	§	§	PROPN
inlawrev-3369	1587	3	6	6	NUM
inlawrev-3369	1587	4	-	-	SYM
inlawrev-3369	1587	5	2.5	2.5	NUM
inlawrev-3369	1587	6	-	-	PUNCT
inlawrev-3369	1587	7	5	5	NUM
inlawrev-3369	1587	8	-	-	SYM
inlawrev-3369	1587	9	5	5	NUM
inlawrev-3369	1587	10	.	.	NOUN
inlawrev-3369	1587	11	1(b	1(b	NUM
inlawrev-3369	1587	12	)	)	PUNCT
inlawrev-3369	1587	13	(	(	PUNCT
inlawrev-3369	1587	14	1998	1998	NUM
inlawrev-3369	1587	15	)	)	PUNCT
inlawrev-3369	1587	16	)	)	PUNCT
inlawrev-3369	1587	17	.	.	PUNCT
inlawrev-3369	1588	1	481	481	X
inlawrev-3369	1588	2	.	.	PUNCT
inlawrev-3369	1589	1	see	see	VERB
inlawrev-3369	1589	2	i	i	PROPN
inlawrev-3369	1589	3	d	d	PROPN
inlawrev-3369	1589	4	1048	1048	NUM
inlawrev-3369	1589	5	indiana	indiana	PROPN
inlawrev-3369	1589	6	law	law	PROPN
inlawrev-3369	1589	7	review	review	NOUN
inlawrev-3369	1590	1	[	[	X
inlawrev-3369	1590	2	vol	vol	NOUN
inlawrev-3369	1590	3	.	.	PUNCT
inlawrev-3369	1591	1	32:1003	32:1003	NUM
inlawrev-3369	1591	2	condition	condition	NOUN
inlawrev-3369	1591	3	;	;	PUNCT
inlawrev-3369	1591	4	thus	thus	ADV
inlawrev-3369	1591	5	,	,	PUNCT
inlawrev-3369	1591	6	a	a	DET
inlawrev-3369	1591	7	service	service	NOUN
inlawrev-3369	1591	8	activity	activity	NOUN
inlawrev-3369	1591	9	was	be	AUX
inlawrev-3369	1591	10	performed	perform	VERB
inlawrev-3369	1591	11	that	that	PRON
inlawrev-3369	1591	12	is	be	AUX
inlawrev-3369	1591	13	subject	subject	ADJ
inlawrev-3369	1591	14	to	to	ADP
inlawrev-3369	1591	15	sales	sale	NOUN
inlawrev-3369	1591	16	tax	tax	NOUN
inlawrev-3369	1591	17	.	.	PUNCT
inlawrev-3369	1592	1	"*^^	"*^^	NOUN
inlawrev-3369	1592	2	the	the	DET
inlawrev-3369	1592	3	idsr	idsr	NOUN
inlawrev-3369	1592	4	claimed	claim	VERB
inlawrev-3369	1592	5	that	that	SCONJ
inlawrev-3369	1592	6	any	any	DET
inlawrev-3369	1592	7	form	form	NOUN
inlawrev-3369	1592	8	of	of	ADP
inlawrev-3369	1592	9	repair	repair	NOUN
inlawrev-3369	1592	10	could	could	AUX
inlawrev-3369	1592	11	not	not	PART
inlawrev-3369	1592	12	be	be	AUX
inlawrev-3369	1592	13	considered	consider	VERB
inlawrev-3369	1592	14	"	"	PUNCT
inlawrev-3369	1592	15	production	production	NOUN
inlawrev-3369	1592	16	"	"	PUNCT
inlawrev-3369	1592	17	within	within	ADP
inlawrev-3369	1592	18	the	the	DET
inlawrev-3369	1592	19	meaning	meaning	NOUN
inlawrev-3369	1592	20	of	of	ADP
inlawrev-3369	1592	21	the	the	DET
inlawrev-3369	1592	22	exemption	exemption	NOUN
inlawrev-3369	1592	23	statute	statute	NOUN
inlawrev-3369	1592	24	because	because	SCONJ
inlawrev-3369	1592	25	such	such	ADJ
inlawrev-3369	1592	26	repair	repair	NOUN
inlawrev-3369	1592	27	was	be	AUX
inlawrev-3369	1592	28	a	a	DET
inlawrev-3369	1592	29	service	service	NOUN
inlawrev-3369	1592	30	activity	activity	NOUN
inlawrev-3369	1592	31	."^^^	."^^^	PUNCT
inlawrev-3369	1593	1	rpc	rpc	PROPN
inlawrev-3369	1593	2	countered	counter	VERB
inlawrev-3369	1593	3	that	that	SCONJ
inlawrev-3369	1593	4	it	it	PRON
inlawrev-3369	1593	5	took	take	VERB
inlawrev-3369	1593	6	raw	raw	ADJ
inlawrev-3369	1593	7	materials	material	NOUN
inlawrev-3369	1593	8	(	(	PUNCT
inlawrev-3369	1593	9	unuseable	unuseable	ADJ
inlawrev-3369	1593	10	roller	roller	NOUN
inlawrev-3369	1593	11	bearings	bearing	NOUN
inlawrev-3369	1593	12	)	)	PUNCT
inlawrev-3369	1593	13	and	and	CCONJ
inlawrev-3369	1593	14	transformed	transform	VERB
inlawrev-3369	1593	15	them	they	PRON
inlawrev-3369	1593	16	into	into	ADP
inlawrev-3369	1593	17	a	a	DET
inlawrev-3369	1593	18	new	new	ADJ
inlawrev-3369	1593	19	,	,	PUNCT
inlawrev-3369	1593	20	useable	useable	ADJ
inlawrev-3369	1593	21	product	product	NOUN
inlawrev-3369	1593	22	.	.	PUNCT
inlawrev-3369	1594	1	"*^	"*^	PUNCT
inlawrev-3369	1595	1	"	"	PUNCT
inlawrev-3369	1595	2	*	*	PUNCT
inlawrev-3369	1595	3	the	the	DET
inlawrev-3369	1595	4	tax	tax	NOUN
inlawrev-3369	1595	5	court	court	NOUN
inlawrev-3369	1595	6	determined	determine	VERB
inlawrev-3369	1595	7	that	that	SCONJ
inlawrev-3369	1595	8	a	a	DET
inlawrev-3369	1595	9	repair	repair	NOUN
inlawrev-3369	1595	10	activity	activity	NOUN
inlawrev-3369	1595	11	could	could	AUX
inlawrev-3369	1595	12	constitute	constitute	VERB
inlawrev-3369	1595	13	production	production	NOUN
inlawrev-3369	1595	14	:	:	PUNCT
inlawrev-3369	1595	15	"	"	PUNCT
inlawrev-3369	1595	16	[	[	X
inlawrev-3369	1595	17	a]t	a]t	ADJ
inlawrev-3369	1595	18	some	some	DET
inlawrev-3369	1595	19	point	point	NOUN
inlawrev-3369	1595	20	,	,	PUNCT
inlawrev-3369	1595	21	the	the	DET
inlawrev-3369	1595	22	repair	repair	NOUN
inlawrev-3369	1595	23	activity	activity	NOUN
inlawrev-3369	1595	24	is	be	AUX
inlawrev-3369	1595	25	so	so	ADV
inlawrev-3369	1595	26	extensive	extensive	ADJ
inlawrev-3369	1595	27	in	in	ADP
inlawrev-3369	1595	28	nature	nature	NOUN
inlawrev-3369	1595	29	and	and	CCONJ
inlawrev-3369	1595	30	so	so	ADV
inlawrev-3369	1595	31	transforms	transform	VERB
inlawrev-3369	1595	32	the	the	DET
inlawrev-3369	1595	33	object	object	NOUN
inlawrev-3369	1595	34	such	such	ADJ
inlawrev-3369	1595	35	that	that	SCONJ
inlawrev-3369	1595	36	it	it	PRON
inlawrev-3369	1595	37	can	can	AUX
inlawrev-3369	1595	38	not	not	PART
inlawrev-3369	1595	39	be	be	AUX
inlawrev-3369	1595	40	characterized	characterize	VERB
inlawrev-3369	1595	41	as	as	ADP
inlawrev-3369	1595	42	a	a	DET
inlawrev-3369	1595	43	mere	mere	ADJ
inlawrev-3369	1595	44	service	service	NOUN
inlawrev-3369	1595	45	.	.	PUNCT
inlawrev-3369	1596	1	rather	rather	ADV
inlawrev-3369	1596	2	,	,	PUNCT
inlawrev-3369	1596	3	the	the	DET
inlawrev-3369	1596	4	repair	repair	NOUN
inlawrev-3369	1596	5	activity	activity	NOUN
inlawrev-3369	1596	6	produces	produce	VERB
inlawrev-3369	1596	7	a	a	DET
inlawrev-3369	1596	8	new	new	ADJ
inlawrev-3369	1596	9	product	product	NOUN
inlawrev-3369	1596	10	and	and	CCONJ
inlawrev-3369	1596	11	therefore	therefore	ADV
inlawrev-3369	1596	12	constitutes	constitute	VERB
inlawrev-3369	1596	13	exempt	exempt	ADJ
inlawrev-3369	1596	14	activity	activity	NOUN
inlawrev-3369	1596	15	.	.	PUNCT
inlawrev-3369	1597	1	"**^	"**^	PUNCT
inlawrev-3369	1597	2	the	the	DET
inlawrev-3369	1597	3	court	court	NOUN
inlawrev-3369	1597	4	stated	state	VERB
inlawrev-3369	1597	5	that	that	SCONJ
inlawrev-3369	1597	6	to	to	PART
inlawrev-3369	1597	7	constitute	constitute	VERB
inlawrev-3369	1597	8	"	"	PUNCT
inlawrev-3369	1597	9	production	production	NOUN
inlawrev-3369	1597	10	,	,	PUNCT
inlawrev-3369	1597	11	"	"	PUNCT
inlawrev-3369	1597	12	the	the	DET
inlawrev-3369	1597	13	activity	activity	NOUN
inlawrev-3369	1597	14	in	in	ADP
inlawrev-3369	1597	15	question	question	NOUN
inlawrev-3369	1597	16	must	must	AUX
inlawrev-3369	1597	17	generally	generally	ADV
inlawrev-3369	1597	18	entail	entail	VERB
inlawrev-3369	1597	19	a	a	DET
inlawrev-3369	1597	20	substantial	substantial	ADJ
inlawrev-3369	1597	21	amount	amount	NOUN
inlawrev-3369	1597	22	of	of	ADP
inlawrev-3369	1597	23	work	work	NOUN
inlawrev-3369	1597	24	that	that	PRON
inlawrev-3369	1597	25	caused	cause	VERB
inlawrev-3369	1597	26	the	the	DET
inlawrev-3369	1597	27	end	end	NOUN
inlawrev-3369	1597	28	product	product	NOUN
inlawrev-3369	1597	29	to	to	PART
inlawrev-3369	1597	30	be	be	AUX
inlawrev-3369	1597	31	"	"	PUNCT
inlawrev-3369	1597	32	'	'	PUNCT
inlawrev-3369	1597	33	substantially	substantially	ADV
inlawrev-3369	1597	34	different	different	ADJ
inlawrev-3369	1597	35	from	from	ADP
inlawrev-3369	1597	36	the	the	DET
inlawrev-3369	1597	37	component	component	NOUN
inlawrev-3369	1597	38	materials	material	NOUN
inlawrev-3369	1597	39	used	use	VERB
inlawrev-3369	1597	40	.	.	PUNCT
inlawrev-3369	1598	1	'""^^^	'""^^^	NOUN
inlawrev-3369	1598	2	to	to	PART
inlawrev-3369	1598	3	determine	determine	VERB
inlawrev-3369	1598	4	whether	whether	SCONJ
inlawrev-3369	1598	5	an	an	DET
inlawrev-3369	1598	6	activity	activity	NOUN
inlawrev-3369	1598	7	constitutes	constitute	VERB
inlawrev-3369	1598	8	"	"	PUNCT
inlawrev-3369	1598	9	production	production	NOUN
inlawrev-3369	1598	10	"	"	PUNCT
inlawrev-3369	1598	11	within	within	ADP
inlawrev-3369	1598	12	the	the	DET
inlawrev-3369	1598	13	meaning	meaning	NOUN
inlawrev-3369	1598	14	ofthe	ofthe	NOUN
inlawrev-3369	1598	15	exemption	exemption	NOUN
inlawrev-3369	1598	16	statute	statute	NOUN
inlawrev-3369	1598	17	,	,	PUNCT
inlawrev-3369	1598	18	the	the	DET
inlawrev-3369	1598	19	court	court	NOUN
inlawrev-3369	1598	20	focused	focus	VERB
inlawrev-3369	1598	21	on	on	ADP
inlawrev-3369	1598	22	the	the	DET
inlawrev-3369	1598	23	following	follow	VERB
inlawrev-3369	1598	24	factors	factor	NOUN
inlawrev-3369	1598	25	:	:	PUNCT
inlawrev-3369	1598	26	(	(	PUNCT
inlawrev-3369	1598	27	1	1	X
inlawrev-3369	1598	28	)	)	PUNCT
inlawrev-3369	1598	29	"	"	PUNCT
inlawrev-3369	1598	30	the	the	DET
inlawrev-3369	1598	31	substantiality	substantiality	NOUN
inlawrev-3369	1598	32	and	and	CCONJ
inlawrev-3369	1598	33	complexity	complexity	NOUN
inlawrev-3369	1598	34	of	of	ADP
inlawrev-3369	1598	35	the	the	DET
inlawrev-3369	1598	36	work	work	NOUN
inlawrev-3369	1598	37	done	do	VERB
inlawrev-3369	1598	38	on	on	ADP
inlawrev-3369	1598	39	the	the	DET
inlawrev-3369	1598	40	existing	exist	VERB
inlawrev-3369	1598	41	article	article	NOUN
inlawrev-3369	1598	42	and	and	CCONJ
inlawrev-3369	1598	43	the	the	DET
inlawrev-3369	1598	44	physical	physical	ADJ
inlawrev-3369	1598	45	changes	change	NOUN
inlawrev-3369	1598	46	to	to	ADP
inlawrev-3369	1598	47	the	the	DET
inlawrev-3369	1598	48	existing	exist	VERB
inlawrev-3369	1598	49	article	article	NOUN
inlawrev-3369	1598	50	,	,	PUNCT
inlawrev-3369	1598	51	including	include	VERB
inlawrev-3369	1598	52	the	the	DET
inlawrev-3369	1598	53	addition	addition	NOUN
inlawrev-3369	1598	54	of	of	ADP
inlawrev-3369	1598	55	new	new	ADJ
inlawrev-3369	1598	56	parts;""^^^	parts;""^^^	PROPN
inlawrev-3369	1598	57	(	(	PUNCT
inlawrev-3369	1598	58	2	2	NUM
inlawrev-3369	1598	59	)	)	PUNCT
inlawrev-3369	1598	60	"	"	PUNCT
inlawrev-3369	1598	61	a	a	DET
inlawrev-3369	1598	62	comparison	comparison	NOUN
inlawrev-3369	1598	63	ofthe	ofthe	NOUN
inlawrev-3369	1598	64	article	article	NOUN
inlawrev-3369	1598	65	's	's	PART
inlawrev-3369	1598	66	value	value	NOUN
inlawrev-3369	1598	67	before	before	ADV
inlawrev-3369	1598	68	and	and	CCONJ
inlawrev-3369	1598	69	after	after	ADP
inlawrev-3369	1598	70	the	the	DET
inlawrev-3369	1598	71	work;"*^^	work;"*^^	X
inlawrev-3369	1598	72	(	(	PUNCT
inlawrev-3369	1598	73	3	3	NUM
inlawrev-3369	1598	74	)	)	PUNCT
inlawrev-3369	1598	75	"	"	PUNCT
inlawrev-3369	1598	76	how	how	SCONJ
inlawrev-3369	1598	77	favorably	favorably	ADV
inlawrev-3369	1598	78	the	the	DET
inlawrev-3369	1598	79	performance	performance	NOUN
inlawrev-3369	1598	80	ofthe	ofthe	NOUN
inlawrev-3369	1598	81	remanufactured	remanufacture	VERB
inlawrev-3369	1598	82	article	article	NOUN
inlawrev-3369	1598	83	compared	compare	VERB
inlawrev-3369	1598	84	with	with	ADP
inlawrev-3369	1598	85	the	the	DET
inlawrev-3369	1598	86	performance	performance	NOUN
inlawrev-3369	1598	87	ofnewly	ofnewly	ADV
inlawrev-3369	1598	88	manufactured	manufacture	VERB
inlawrev-3369	1598	89	articles	article	NOUN
inlawrev-3369	1598	90	of	of	ADP
inlawrev-3369	1598	91	its	its	PRON
inlawrev-3369	1598	92	kind;"*^^	kind;"*^^	PROPN
inlawrev-3369	1598	93	and	and	CCONJ
inlawrev-3369	1598	94	,	,	PUNCT
inlawrev-3369	1598	95	(	(	PUNCT
inlawrev-3369	1598	96	4	4	NUM
inlawrev-3369	1598	97	)	)	PUNCT
inlawrev-3369	1598	98	"	"	PUNCT
inlawrev-3369	1598	99	whether	whether	SCONJ
inlawrev-3369	1598	100	the	the	DET
inlawrev-3369	1598	101	work	work	NOUN
inlawrev-3369	1598	102	performed	perform	VERB
inlawrev-3369	1598	103	was	be	AUX
inlawrev-3369	1598	104	contemplated	contemplate	VERB
inlawrev-3369	1598	105	as	as	ADP
inlawrev-3369	1598	106	a	a	DET
inlawrev-3369	1598	107	normal	normal	ADJ
inlawrev-3369	1598	108	part	part	NOUN
inlawrev-3369	1598	109	of	of	ADP
inlawrev-3369	1598	110	the	the	DET
inlawrev-3369	1598	111	life	life	NOUN
inlawrev-3369	1598	112	cycle	cycle	NOUN
inlawrev-3369	1598	113	of	of	ADP
inlawrev-3369	1598	114	the	the	DET
inlawrev-3369	1598	115	existing	exist	VERB
inlawrev-3369	1598	116	article	article	NOUN
inlawrev-3369	1598	117	.	.	PUNCT
inlawrev-3369	1599	1	"^^	"^^	PROPN
inlawrev-3369	1599	2	the	the	DET
inlawrev-3369	1599	3	court	court	NOUN
inlawrev-3369	1599	4	then	then	ADV
inlawrev-3369	1599	5	evaluated	evaluate	VERB
inlawrev-3369	1599	6	the	the	DET
inlawrev-3369	1599	7	remanufacturing	remanufacture	VERB
inlawrev-3369	1599	8	process	process	NOUN
inlawrev-3369	1599	9	of	of	ADP
inlawrev-3369	1599	10	the	the	DET
inlawrev-3369	1599	11	roller	roller	NOUN
inlawrev-3369	1599	12	bearings	bearing	NOUN
inlawrev-3369	1599	13	to	to	PART
inlawrev-3369	1599	14	determine	determine	VERB
inlawrev-3369	1599	15	whether	whether	SCONJ
inlawrev-3369	1599	16	rpc	rpc	NOUN
inlawrev-3369	1599	17	produced	produce	VERB
inlawrev-3369	1599	18	new	new	ADJ
inlawrev-3369	1599	19	tangible	tangible	ADJ
inlawrev-3369	1599	20	personal	personal	ADJ
inlawrev-3369	1599	21	property	property	NOUN
inlawrev-3369	1599	22	during	during	ADP
inlawrev-3369	1599	23	such	such	ADJ
inlawrev-3369	1599	24	process	process	NOUN
inlawrev-3369	1599	25	.	.	PUNCT
inlawrev-3369	1600	1	the	the	DET
inlawrev-3369	1600	2	court	court	NOUN
inlawrev-3369	1600	3	determined	determine	VERB
inlawrev-3369	1600	4	that	that	SCONJ
inlawrev-3369	1600	5	rpc	rpc	NOUN
inlawrev-3369	1600	6	performed	perform	VERB
inlawrev-3369	1600	7	substantial	substantial	ADJ
inlawrev-3369	1600	8	and	and	CCONJ
inlawrev-3369	1600	9	complex	complex	ADJ
inlawrev-3369	1600	10	work	work	NOUN
inlawrev-3369	1600	11	such	such	ADJ
inlawrev-3369	1600	12	that	that	SCONJ
inlawrev-3369	1600	13	the	the	DET
inlawrev-3369	1600	14	bearings	bearing	NOUN
inlawrev-3369	1600	15	were	be	AUX
inlawrev-3369	1600	16	physically	physically	ADV
inlawrev-3369	1600	17	changed	change	VERB
inlawrev-3369	1600	18	during	during	ADP
inlawrev-3369	1600	19	the	the	DET
inlawrev-3369	1600	20	process	process	NOUN
inlawrev-3369	1600	21	due	due	ADP
inlawrev-3369	1600	22	to	to	ADP
inlawrev-3369	1600	23	the	the	DET
inlawrev-3369	1600	24	grinding	grinding	NOUN
inlawrev-3369	1600	25	and	and	CCONJ
inlawrev-3369	1600	26	polishing	polishing	NOUN
inlawrev-3369	1600	27	of	of	ADP
inlawrev-3369	1600	28	the	the	DET
inlawrev-3369	1600	29	old	old	ADJ
inlawrev-3369	1600	30	rings	ring	NOUN
inlawrev-3369	1600	31	,	,	PUNCT
inlawrev-3369	1600	32	along	along	ADP
inlawrev-3369	1600	33	with	with	ADP
inlawrev-3369	1600	34	fabrication	fabrication	NOUN
inlawrev-3369	1600	35	of	of	ADP
inlawrev-3369	1600	36	a	a	DET
inlawrev-3369	1600	37	new	new	ADJ
inlawrev-3369	1600	38	rolling	rolling	NOUN
inlawrev-3369	1600	39	cage	cage	NOUN
inlawrev-3369	1600	40	and	and	CCONJ
inlawrev-3369	1600	41	elements	element	NOUN
inlawrev-3369	1600	42	.	.	PUNCT
inlawrev-3369	1601	1	'*^^	'*^^	PART
inlawrev-3369	1602	1	second	second	ADJ
inlawrev-3369	1602	2	,	,	PUNCT
inlawrev-3369	1602	3	the	the	DET
inlawrev-3369	1602	4	court	court	NOUN
inlawrev-3369	1602	5	found	find	VERB
inlawrev-3369	1602	6	that	that	SCONJ
inlawrev-3369	1602	7	the	the	DET
inlawrev-3369	1602	8	value	value	NOUN
inlawrev-3369	1602	9	of	of	ADP
inlawrev-3369	1602	10	the	the	DET
inlawrev-3369	1602	11	remanufactured	remanufacture	VERB
inlawrev-3369	1602	12	roller	roller	NOUN
inlawrev-3369	1602	13	bearing	bearing	NOUN
inlawrev-3369	1602	14	was	be	AUX
inlawrev-3369	1602	15	significantly	significantly	ADV
inlawrev-3369	1602	16	increased	increase	VERB
inlawrev-3369	1602	17	over	over	ADP
inlawrev-3369	1602	18	the	the	DET
inlawrev-3369	1602	19	value	value	NOUN
inlawrev-3369	1602	20	of	of	ADP
inlawrev-3369	1602	21	the	the	DET
inlawrev-3369	1602	22	non	non	ADJ
inlawrev-3369	1602	23	-	-	ADJ
inlawrev-3369	1602	24	operational	operational	ADJ
inlawrev-3369	1602	25	bearing	bearing	NOUN
inlawrev-3369	1602	26	.	.	PUNCT
inlawrev-3369	1603	1	'^^^	'^^^	PROPN
inlawrev-3369	1603	2	third	third	ADV
inlawrev-3369	1603	3	,	,	PUNCT
inlawrev-3369	1603	4	the	the	DET
inlawrev-3369	1603	5	court	court	NOUN
inlawrev-3369	1603	6	found	find	VERB
inlawrev-3369	1603	7	that	that	SCONJ
inlawrev-3369	1603	8	the	the	DET
inlawrev-3369	1603	9	remanufactured	remanufacture	VERB
inlawrev-3369	1603	10	bearing	bearing	NOUN
inlawrev-3369	1603	11	was	be	AUX
inlawrev-3369	1603	12	at	at	ADV
inlawrev-3369	1603	13	least	least	ADJ
inlawrev-3369	1603	14	as	as	ADV
inlawrev-3369	1603	15	good	good	ADJ
inlawrev-3369	1603	16	or	or	CCONJ
inlawrev-3369	1603	17	better	well	ADJ
inlawrev-3369	1603	18	than	than	ADP
inlawrev-3369	1603	19	a	a	DET
inlawrev-3369	1603	20	newly	newly	ADV
inlawrev-3369	1603	21	manufactured	manufacture	VERB
inlawrev-3369	1603	22	roller	roller	NOUN
inlawrev-3369	1603	23	bearing	bearing	NOUN
inlawrev-3369	1603	24	,	,	PUNCT
inlawrev-3369	1603	25	as	as	SCONJ
inlawrev-3369	1603	26	evidenced	evidence	VERB
inlawrev-3369	1603	27	by	by	ADP
inlawrev-3369	1603	28	rpc	rpc	PROPN
inlawrev-3369	1603	29	's	's	PART
inlawrev-3369	1603	30	guarantee	guarantee	NOUN
inlawrev-3369	1603	31	that	that	SCONJ
inlawrev-3369	1603	32	the	the	DET
inlawrev-3369	1603	33	load	load	NOUN
inlawrev-3369	1603	34	capacity	capacity	NOUN
inlawrev-3369	1603	35	would	would	AUX
inlawrev-3369	1603	36	be	be	AUX
inlawrev-3369	1603	37	greater	great	ADJ
inlawrev-3369	1603	38	than	than	SCONJ
inlawrev-3369	1603	39	the	the	DET
inlawrev-3369	1603	40	load	load	NOUN
inlawrev-3369	1603	41	capacity	capacity	NOUN
inlawrev-3369	1603	42	was	be	AUX
inlawrev-3369	1603	43	when	when	SCONJ
inlawrev-3369	1603	44	the	the	DET
inlawrev-3369	1603	45	roller	roller	NOUN
inlawrev-3369	1603	46	bearings	bearing	NOUN
inlawrev-3369	1603	47	were	be	AUX
inlawrev-3369	1603	48	new	new	ADJ
inlawrev-3369	1603	49	.	.	PUNCT
inlawrev-3369	1603	50	'*^^	'*^^	PUNCT
inlawrev-3369	1603	51	finally	finally	ADV
inlawrev-3369	1603	52	,	,	PUNCT
inlawrev-3369	1603	53	the	the	DET
inlawrev-3369	1603	54	court	court	NOUN
inlawrev-3369	1603	55	found	find	VERB
inlawrev-3369	1603	56	482	482	NUM
inlawrev-3369	1603	57	.	.	PUNCT
inlawrev-3369	1604	1	see	see	VERB
inlawrev-3369	1604	2	i	i	PRON
inlawrev-3369	1604	3	d.	d.	PROPN
inlawrev-3369	1604	4	at	at	ADP
inlawrev-3369	1604	5	800	800	NUM
inlawrev-3369	1604	6	.	.	PUNCT
inlawrev-3369	1605	1	483	483	NUM
inlawrev-3369	1605	2	.	.	PUNCT
inlawrev-3369	1606	1	see	see	VERB
inlawrev-3369	1606	2	i	i	PRON
inlawrev-3369	1606	3	d.	d.	PROPN
inlawrev-3369	1606	4	484	484	NUM
inlawrev-3369	1606	5	.	.	PUNCT
inlawrev-3369	1607	1	see	see	VERB
inlawrev-3369	1607	2	i	i	PRON
inlawrev-3369	1607	3	d.	d.	PROPN
inlawrev-3369	1607	4	485	485	NUM
inlawrev-3369	1607	5	.	.	PUNCT
inlawrev-3369	1608	1	mat	mat	PROPN
inlawrev-3369	1608	2	801	801	NUM
inlawrev-3369	1608	3	.	.	PUNCT
inlawrev-3369	1608	4	486	486	NUM
inlawrev-3369	1608	5	.	.	PUNCT
inlawrev-3369	1609	1	i	i	PRON
inlawrev-3369	1609	2	d.	d.	PROPN
inlawrev-3369	1609	3	at	at	ADP
inlawrev-3369	1609	4	802	802	NUM
inlawrev-3369	1609	5	(	(	PUNCT
inlawrev-3369	1609	6	quoting	quote	VERB
inlawrev-3369	1609	7	mechanics	mechanic	NOUN
inlawrev-3369	1609	8	laundry	laundry	NOUN
inlawrev-3369	1609	9	&	&	CCONJ
inlawrev-3369	1609	10	supply	supply	PROPN
inlawrev-3369	1609	11	,	,	PUNCT
inlawrev-3369	1609	12	inc	inc	PROPN
inlawrev-3369	1609	13	.	.	PROPN
inlawrev-3369	1609	14	v.	v.	PROPN
inlawrev-3369	1609	15	department	department	PROPN
inlawrev-3369	1609	16	of	of	ADP
inlawrev-3369	1609	17	state	state	PROPN
inlawrev-3369	1609	18	revenue	revenue	NOUN
inlawrev-3369	1609	19	,	,	PUNCT
inlawrev-3369	1609	20	650	650	NUM
inlawrev-3369	1609	21	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1609	22	1223,1229	1223,1229	NUM
inlawrev-3369	1609	23	(	(	PUNCT
inlawrev-3369	1609	24	ind	ind	NOUN
inlawrev-3369	1609	25	.	.	PUNCT
inlawrev-3369	1609	26	tax	tax	PROPN
inlawrev-3369	1609	27	ct	ct	PROPN
inlawrev-3369	1609	28	.	.	PROPN
inlawrev-3369	1609	29	1994	1994	NUM
inlawrev-3369	1609	30	)	)	PUNCT
inlawrev-3369	1609	31	)	)	PUNCT
inlawrev-3369	1609	32	.	.	PUNCT
inlawrev-3369	1610	1	487	487	X
inlawrev-3369	1610	2	.	.	PUNCT
inlawrev-3369	1611	1	i	i	PRON
inlawrev-3369	1611	2	d	d	PROPN
inlawrev-3369	1611	3	at	at	ADP
inlawrev-3369	1611	4	802	802	NUM
inlawrev-3369	1611	5	-	-	SYM
inlawrev-3369	1611	6	03	03	NUM
inlawrev-3369	1611	7	.	.	PUNCT
inlawrev-3369	1612	1	488	488	NUM
inlawrev-3369	1612	2	.	.	PUNCT
inlawrev-3369	1613	1	i	i	PRON
inlawrev-3369	1613	2	d	d	PROPN
inlawrev-3369	1613	3	at	at	ADP
inlawrev-3369	1613	4	803	803	NUM
inlawrev-3369	1613	5	.	.	PUNCT
inlawrev-3369	1614	1	489	489	NUM
inlawrev-3369	1614	2	.	.	PUNCT
inlawrev-3369	1615	1	i	i	PRON
inlawrev-3369	1615	2	d	d	PROPN
inlawrev-3369	1615	3	490	490	NUM
inlawrev-3369	1615	4	.	.	PUNCT
inlawrev-3369	1616	1	i	i	PROPN
inlawrev-3369	1616	2	d	d	PROPN
inlawrev-3369	1616	3	491	491	NUM
inlawrev-3369	1616	4	.	.	PUNCT
inlawrev-3369	1617	1	i	i	PRON
inlawrev-3369	1617	2	d	d	PROPN
inlawrev-3369	1617	3	492	492	NUM
inlawrev-3369	1617	4	.	.	PUNCT
inlawrev-3369	1618	1	i	i	PRON
inlawrev-3369	1618	2	d	d	PROPN
inlawrev-3369	1618	3	493	493	NUM
inlawrev-3369	1618	4	.	.	PUNCT
inlawrev-3369	1619	1	i	i	PRON
inlawrev-3369	1619	2	d	d	PROPN
inlawrev-3369	1619	3	1999	1999	NUM
inlawrev-3369	1619	4	]	]	PUNCT
inlawrev-3369	1619	5	taxation	taxation	NOUN
inlawrev-3369	1619	6	1049	1049	NUM
inlawrev-3369	1619	7	that	that	PRON
inlawrev-3369	1619	8	the	the	DET
inlawrev-3369	1619	9	remanufacturing	remanufacturing	NOUN
inlawrev-3369	1619	10	was	be	AUX
inlawrev-3369	1619	11	not	not	PART
inlawrev-3369	1619	12	contemplated	contemplate	VERB
inlawrev-3369	1619	13	as	as	ADP
inlawrev-3369	1619	14	a	a	DET
inlawrev-3369	1619	15	normal	normal	ADJ
inlawrev-3369	1619	16	part	part	NOUN
inlawrev-3369	1619	17	of	of	ADP
inlawrev-3369	1619	18	the	the	DET
inlawrev-3369	1619	19	life	life	NOUN
inlawrev-3369	1619	20	-	-	PUNCT
inlawrev-3369	1619	21	cycle	cycle	NOUN
inlawrev-3369	1619	22	of	of	ADP
inlawrev-3369	1619	23	the	the	DET
inlawrev-3369	1619	24	roller	roller	NOUN
inlawrev-3369	1619	25	bearing	bearing	NOUN
inlawrev-3369	1619	26	,	,	PUNCT
inlawrev-3369	1619	27	particularly	particularly	ADV
inlawrev-3369	1619	28	because	because	SCONJ
inlawrev-3369	1619	29	of	of	ADP
inlawrev-3369	1619	30	the	the	DET
inlawrev-3369	1619	31	fact	fact	NOUN
inlawrev-3369	1619	32	that	that	SCONJ
inlawrev-3369	1619	33	when	when	SCONJ
inlawrev-3369	1619	34	a	a	DET
inlawrev-3369	1619	35	customer	customer	NOUN
inlawrev-3369	1619	36	took	take	VERB
inlawrev-3369	1619	37	the	the	DET
inlawrev-3369	1619	38	non	non	ADJ
inlawrev-3369	1619	39	-	-	ADJ
inlawrev-3369	1619	40	operational	operational	ADJ
inlawrev-3369	1619	41	bearing	bearing	NOUN
inlawrev-3369	1619	42	to	to	ADP
inlawrev-3369	1619	43	rpc	rpc	NOUN
inlawrev-3369	1619	44	,	,	PUNCT
inlawrev-3369	1619	45	it	it	PRON
inlawrev-3369	1619	46	was	be	AUX
inlawrev-3369	1619	47	not	not	PART
inlawrev-3369	1619	48	known	know	VERB
inlawrev-3369	1619	49	at	at	ADP
inlawrev-3369	1619	50	that	that	DET
inlawrev-3369	1619	51	time	time	NOUN
inlawrev-3369	1619	52	whether	whether	SCONJ
inlawrev-3369	1619	53	the	the	DET
inlawrev-3369	1619	54	bearings	bearing	NOUN
inlawrev-3369	1619	55	could	could	AUX
inlawrev-3369	1619	56	even	even	ADV
inlawrev-3369	1619	57	be	be	AUX
inlawrev-3369	1619	58	salvaged/^"^	salvaged/^"^	NOUN
inlawrev-3369	1619	59	upon	upon	SCONJ
inlawrev-3369	1619	60	evaluation	evaluation	NOUN
inlawrev-3369	1619	61	of	of	ADP
inlawrev-3369	1619	62	the	the	DET
inlawrev-3369	1619	63	four	four	NUM
inlawrev-3369	1619	64	factors	factor	NOUN
inlawrev-3369	1619	65	,	,	PUNCT
inlawrev-3369	1619	66	the	the	DET
inlawrev-3369	1619	67	court	court	NOUN
inlawrev-3369	1619	68	held	hold	VERB
inlawrev-3369	1619	69	that	that	SCONJ
inlawrev-3369	1619	70	rpc	rpc	NOUN
inlawrev-3369	1619	71	produced	produce	VERB
inlawrev-3369	1619	72	"	"	PUNCT
inlawrev-3369	1619	73	other	other	ADJ
inlawrev-3369	1619	74	tangible	tangible	ADJ
inlawrev-3369	1619	75	personal	personal	ADJ
inlawrev-3369	1619	76	property	property	NOUN
inlawrev-3369	1619	77	"	"	PUNCT
inlawrev-3369	1619	78	as	as	SCONJ
inlawrev-3369	1619	79	contemplated	contemplate	VERB
inlawrev-3369	1619	80	by	by	ADP
inlawrev-3369	1619	81	the	the	DET
inlawrev-3369	1619	82	exemption	exemption	NOUN
inlawrev-3369	1619	83	statute	statute	NOUN
inlawrev-3369	1619	84	.	.	PUNCT
inlawrev-3369	1620	1	'*^^	'*^^	PART
inlawrev-3369	1621	1	the	the	DET
inlawrev-3369	1621	2	court	court	NOUN
inlawrev-3369	1621	3	further	far	ADV
inlawrev-3369	1621	4	held	hold	VERB
inlawrev-3369	1621	5	that	that	SCONJ
inlawrev-3369	1621	6	even	even	ADV
inlawrev-3369	1621	7	if	if	SCONJ
inlawrev-3369	1621	8	rpc	rpc	NOUN
inlawrev-3369	1621	9	only	only	ADV
inlawrev-3369	1621	10	cleaned	clean	VERB
inlawrev-3369	1621	11	and	and	CCONJ
inlawrev-3369	1621	12	polished	polish	VERB
inlawrev-3369	1621	13	the	the	DET
inlawrev-3369	1621	14	inner	inner	ADJ
inlawrev-3369	1621	15	and	and	CCONJ
inlawrev-3369	1621	16	outer	outer	ADJ
inlawrev-3369	1621	17	rings	ring	NOUN
inlawrev-3369	1621	18	(	(	PUNCT
inlawrev-3369	1621	19	as	as	SCONJ
inlawrev-3369	1621	20	opposed	oppose	VERB
inlawrev-3369	1621	21	to	to	PART
inlawrev-3369	1621	22	additionally	additionally	ADV
inlawrev-3369	1621	23	fabricating	fabricate	VERB
inlawrev-3369	1621	24	a	a	DET
inlawrev-3369	1621	25	new	new	ADJ
inlawrev-3369	1621	26	roller	roller	NOUN
inlawrev-3369	1621	27	cage	cage	NOUN
inlawrev-3369	1621	28	)	)	PUNCT
inlawrev-3369	1621	29	,	,	PUNCT
inlawrev-3369	1621	30	rpc	rpc	NOUN
inlawrev-3369	1621	31	would	would	AUX
inlawrev-3369	1621	32	still	still	ADV
inlawrev-3369	1621	33	be	be	AUX
inlawrev-3369	1621	34	entitled	entitle	VERB
inlawrev-3369	1621	35	to	to	ADP
inlawrev-3369	1621	36	the	the	DET
inlawrev-3369	1621	37	exemption	exemption	NOUN
inlawrev-3369	1621	38	for	for	ADP
inlawrev-3369	1621	39	cleaning	cleaning	NOUN
inlawrev-3369	1621	40	and	and	CCONJ
inlawrev-3369	1621	41	polishing	polishing	NOUN
inlawrev-3369	1621	42	because	because	SCONJ
inlawrev-3369	1621	43	those	those	DET
inlawrev-3369	1621	44	processes	process	NOUN
inlawrev-3369	1621	45	are	be	AUX
inlawrev-3369	1621	46	integral	integral	ADJ
inlawrev-3369	1621	47	parts	part	NOUN
inlawrev-3369	1621	48	of	of	ADP
inlawrev-3369	1621	49	the	the	DET
inlawrev-3369	1621	50	operation	operation	NOUN
inlawrev-3369	1621	51	of	of	ADP
inlawrev-3369	1621	52	producing	produce	VERB
inlawrev-3369	1621	53	other	other	ADJ
inlawrev-3369	1621	54	tangible	tangible	ADJ
inlawrev-3369	1621	55	personal	personal	ADJ
inlawrev-3369	1621	56	property	property	NOUN
inlawrev-3369	1621	57	.	.	PUNCT
inlawrev-3369	1622	1	"*^	"*^	NOUN
inlawrev-3369	1622	2	ttie	ttie	NOUN
inlawrev-3369	1622	3	court	court	NOUN
inlawrev-3369	1622	4	also	also	ADV
inlawrev-3369	1622	5	found	find	VERB
inlawrev-3369	1622	6	that	that	SCONJ
inlawrev-3369	1622	7	granting	grant	VERB
inlawrev-3369	1622	8	an	an	DET
inlawrev-3369	1622	9	exemption	exemption	NOUN
inlawrev-3369	1622	10	in	in	ADP
inlawrev-3369	1622	11	this	this	DET
inlawrev-3369	1622	12	case	case	NOUN
inlawrev-3369	1622	13	would	would	AUX
inlawrev-3369	1622	14	further	far	ADV
inlawrev-3369	1622	15	serve	serve	VERB
inlawrev-3369	1622	16	the	the	DET
inlawrev-3369	1622	17	legislative	legislative	ADJ
inlawrev-3369	1622	18	purposes	purpose	NOUN
inlawrev-3369	1622	19	of	of	ADP
inlawrev-3369	1622	20	encouraging	encourage	VERB
inlawrev-3369	1622	21	economic	economic	ADJ
inlawrev-3369	1622	22	growth	growth	NOUN
inlawrev-3369	1622	23	and	and	CCONJ
inlawrev-3369	1622	24	avoiding	avoid	VERB
inlawrev-3369	1622	25	multiple	multiple	ADJ
inlawrev-3369	1622	26	taxation	taxation	NOUN
inlawrev-3369	1622	27	or	or	CCONJ
inlawrev-3369	1622	28	tax	tax	NOUN
inlawrev-3369	1622	29	pyramiding	pyramiding	NOUN
inlawrev-3369	1622	30	.	.	PUNCT
inlawrev-3369	1622	31	''	''	PUNCT
inlawrev-3369	1622	32	^^	^^	CCONJ
inlawrev-3369	1622	33	this	this	DET
inlawrev-3369	1622	34	case	case	NOUN
inlawrev-3369	1622	35	may	may	AUX
inlawrev-3369	1622	36	give	give	VERB
inlawrev-3369	1622	37	a	a	DET
inlawrev-3369	1622	38	greater	great	ADJ
inlawrev-3369	1622	39	number	number	NOUN
inlawrev-3369	1622	40	of	of	ADP
inlawrev-3369	1622	41	companies	company	NOUN
inlawrev-3369	1622	42	the	the	DET
inlawrev-3369	1622	43	ability	ability	NOUN
inlawrev-3369	1622	44	to	to	PART
inlawrev-3369	1622	45	claim	claim	VERB
inlawrev-3369	1622	46	an	an	DET
inlawrev-3369	1622	47	industrial	industrial	ADJ
inlawrev-3369	1622	48	tax	tax	NOUN
inlawrev-3369	1622	49	exemption	exemption	NOUN
inlawrev-3369	1622	50	,	,	PUNCT
inlawrev-3369	1622	51	providing	provide	VERB
inlawrev-3369	1622	52	the	the	DET
inlawrev-3369	1622	53	companies	company	NOUN
inlawrev-3369	1622	54	satisfy	satisfy	VERB
inlawrev-3369	1622	55	the	the	DET
inlawrev-3369	1622	56	above	above	ADV
inlawrev-3369	1622	57	-	-	PUNCT
inlawrev-3369	1622	58	stated	state	VERB
inlawrev-3369	1622	59	four	four	NUM
inlawrev-3369	1622	60	factors	factor	NOUN
inlawrev-3369	1622	61	.	.	PUNCT
inlawrev-3369	1623	1	notably	notably	ADV
inlawrev-3369	1623	2	,	,	PUNCT
inlawrev-3369	1623	3	new	new	ADJ
inlawrev-3369	1623	4	tangible	tangible	ADJ
inlawrev-3369	1623	5	personal	personal	ADJ
inlawrev-3369	1623	6	property	property	NOUN
inlawrev-3369	1623	7	must	must	AUX
inlawrev-3369	1623	8	be	be	AUX
inlawrev-3369	1623	9	produced	produce	VERB
inlawrev-3369	1623	10	that	that	PRON
inlawrev-3369	1623	11	is	be	AUX
inlawrev-3369	1623	12	sufficiently	sufficiently	ADV
inlawrev-3369	1623	13	different	different	ADJ
inlawrev-3369	1623	14	fi*om	fi*om	NOUN
inlawrev-3369	1623	15	the	the	DET
inlawrev-3369	1623	16	beginning	beginning	NOUN
inlawrev-3369	1623	17	product	product	NOUN
inlawrev-3369	1623	18	.	.	PUNCT
inlawrev-3369	1624	1	additionally	additionally	ADV
inlawrev-3369	1624	2	,	,	PUNCT
inlawrev-3369	1624	3	to	to	PART
inlawrev-3369	1624	4	be	be	AUX
inlawrev-3369	1624	5	entitled	entitle	VERB
inlawrev-3369	1624	6	to	to	ADP
inlawrev-3369	1624	7	an	an	DET
inlawrev-3369	1624	8	exemption	exemption	NOUN
inlawrev-3369	1624	9	for	for	ADP
inlawrev-3369	1624	10	repairs	repair	NOUN
inlawrev-3369	1624	11	,	,	PUNCT
inlawrev-3369	1624	12	the	the	DET
inlawrev-3369	1624	13	process	process	NOUN
inlawrev-3369	1624	14	must	must	AUX
inlawrev-3369	1624	15	not	not	PART
inlawrev-3369	1624	16	be	be	AUX
inlawrev-3369	1624	17	one	one	NUM
inlawrev-3369	1624	18	contemplated	contemplate	VERB
inlawrev-3369	1624	19	during	during	ADP
inlawrev-3369	1624	20	the	the	DET
inlawrev-3369	1624	21	ordinary	ordinary	ADJ
inlawrev-3369	1624	22	life	life	NOUN
inlawrev-3369	1624	23	cycle	cycle	NOUN
inlawrev-3369	1624	24	of	of	ADP
inlawrev-3369	1624	25	the	the	DET
inlawrev-3369	1624	26	original	original	ADJ
inlawrev-3369	1624	27	product	product	NOUN
inlawrev-3369	1624	28	.	.	PUNCT
inlawrev-3369	1625	1	2	2	X
inlawrev-3369	1625	2	.	.	X
inlawrev-3369	1625	3	indianapolis	indianapolis	PROPN
inlawrev-3369	1625	4	fruit	fruit	PROPN
inlawrev-3369	1625	5	co.	co.	PROPN
inlawrev-3369	1625	6	v.	v.	ADP
inlawrev-3369	1625	7	department	department	PROPN
inlawrev-3369	1625	8	of	of	ADP
inlawrev-3369	1625	9	state	state	PROPN
inlawrev-3369	1625	10	revenue	revenue	NOUN
inlawrev-3369	1625	11	.	.	PUNCT
inlawrev-3369	1626	1	"*^*—indianapolis	"*^*—indianapolis	PUNCT
inlawrev-3369	1627	1	fruit	fruit	NOUN
inlawrev-3369	1627	2	,	,	PUNCT
inlawrev-3369	1627	3	a	a	DET
inlawrev-3369	1627	4	supplier	supplier	NOUN
inlawrev-3369	1627	5	of	of	ADP
inlawrev-3369	1627	6	fruits	fruit	NOUN
inlawrev-3369	1627	7	and	and	CCONJ
inlawrev-3369	1627	8	vegetables	vegetable	NOUN
inlawrev-3369	1627	9	,	,	PUNCT
inlawrev-3369	1627	10	received	receive	VERB
inlawrev-3369	1627	11	bananas	banana	NOUN
inlawrev-3369	1627	12	and	and	CCONJ
inlawrev-3369	1627	13	tomatoes	tomato	NOUN
inlawrev-3369	1627	14	in	in	ADP
inlawrev-3369	1627	15	an	an	DET
inlawrev-3369	1627	16	unmarketable	unmarketable	ADJ
inlawrev-3369	1627	17	form	form	NOUN
inlawrev-3369	1627	18	.	.	PUNCT
inlawrev-3369	1628	1	"*^	"*^	NOUN
inlawrev-3369	1629	1	the	the	DET
inlawrev-3369	1629	2	bananas	banana	NOUN
inlawrev-3369	1629	3	arrived	arrive	VERB
inlawrev-3369	1629	4	green	green	ADJ
inlawrev-3369	1629	5	and	and	CCONJ
inlawrev-3369	1629	6	unripe	unripe	NOUN
inlawrev-3369	1629	7	.	.	PUNCT
inlawrev-3369	1630	1	in	in	ADP
inlawrev-3369	1630	2	order	order	NOUN
inlawrev-3369	1630	3	to	to	PART
inlawrev-3369	1630	4	market	market	VERB
inlawrev-3369	1630	5	the	the	DET
inlawrev-3369	1630	6	bananas	banana	NOUN
inlawrev-3369	1630	7	,	,	PUNCT
inlawrev-3369	1630	8	indianapolis	indianapolis	PROPN
inlawrev-3369	1630	9	fruit	fruit	NOUN
inlawrev-3369	1630	10	exposed	expose	VERB
inlawrev-3369	1630	11	the	the	DET
inlawrev-3369	1630	12	bananas	banana	NOUN
inlawrev-3369	1630	13	to	to	PART
inlawrev-3369	1630	14	ethylene	ethylene	NOUN
inlawrev-3369	1630	15	gas	gas	NOUN
inlawrev-3369	1630	16	.	.	PUNCT
inlawrev-3369	1631	1	additionally	additionally	ADV
inlawrev-3369	1631	2	,	,	PUNCT
inlawrev-3369	1631	3	indianapolis	indianapolis	PROPN
inlawrev-3369	1631	4	fruit	fruit	NOUN
inlawrev-3369	1631	5	inspected	inspect	VERB
inlawrev-3369	1631	6	the	the	DET
inlawrev-3369	1631	7	pulp	pulp	NOUN
inlawrev-3369	1631	8	for	for	ADP
inlawrev-3369	1631	9	temperature	temperature	NOUN
inlawrev-3369	1631	10	,	,	PUNCT
inlawrev-3369	1631	11	firmness	firmness	NOUN
inlawrev-3369	1631	12	,	,	PUNCT
inlawrev-3369	1631	13	temperature	temperature	NOUN
inlawrev-3369	1631	14	damage	damage	NOUN
inlawrev-3369	1631	15	and	and	CCONJ
inlawrev-3369	1631	16	overall	overall	ADJ
inlawrev-3369	1631	17	quality.^	quality.^	NOUN
inlawrev-3369	1631	18	°	°	NOUN
inlawrev-3369	1631	19	°	°	SCONJ
inlawrev-3369	1631	20	indianapolis	indianapolis	PROPN
inlawrev-3369	1631	21	fruit	fruit	NOUN
inlawrev-3369	1631	22	controlled	control	VERB
inlawrev-3369	1631	23	the	the	DET
inlawrev-3369	1631	24	environment	environment	NOUN
inlawrev-3369	1631	25	of	of	ADP
inlawrev-3369	1631	26	the	the	DET
inlawrev-3369	1631	27	bananas	banana	NOUN
inlawrev-3369	1631	28	throughout	throughout	ADP
inlawrev-3369	1631	29	the	the	DET
inlawrev-3369	1631	30	ripening	ripening	NOUN
inlawrev-3369	1631	31	process	process	NOUN
inlawrev-3369	1631	32	and	and	CCONJ
inlawrev-3369	1631	33	but	but	CCONJ
inlawrev-3369	1631	34	for	for	ADP
inlawrev-3369	1631	35	this	this	DET
inlawrev-3369	1631	36	process	process	NOUN
inlawrev-3369	1631	37	,	,	PUNCT
inlawrev-3369	1631	38	the	the	DET
inlawrev-3369	1631	39	bananas	banana	NOUN
inlawrev-3369	1631	40	would	would	AUX
inlawrev-3369	1631	41	have	have	AUX
inlawrev-3369	1631	42	turned	turn	VERB
inlawrev-3369	1631	43	from	from	ADP
inlawrev-3369	1631	44	green	green	ADJ
inlawrev-3369	1631	45	to	to	AUX
inlawrev-3369	1631	46	black	black	VERB
inlawrev-3369	1631	47	,	,	PUNCT
inlawrev-3369	1631	48	instead	instead	ADV
inlawrev-3369	1631	49	of	of	ADP
inlawrev-3369	1631	50	from	from	ADP
inlawrev-3369	1631	51	green	green	ADJ
inlawrev-3369	1631	52	to	to	PART
inlawrev-3369	1631	53	yellow.^^^	yellow.^^^	VERB
inlawrev-3369	1631	54	the	the	DET
inlawrev-3369	1631	55	ripening	ripening	NOUN
inlawrev-3369	1631	56	process	process	NOUN
inlawrev-3369	1631	57	also	also	ADV
inlawrev-3369	1631	58	converted	convert	VERB
inlawrev-3369	1631	59	the	the	DET
inlawrev-3369	1631	60	starch	starch	NOUN
inlawrev-3369	1631	61	within	within	ADP
inlawrev-3369	1631	62	the	the	DET
inlawrev-3369	1631	63	banana	banana	NOUN
inlawrev-3369	1631	64	into	into	ADP
inlawrev-3369	1631	65	sugar.^^^	sugar.^^^	PROPN
inlawrev-3369	1631	66	during	during	ADP
inlawrev-3369	1631	67	the	the	DET
inlawrev-3369	1631	68	ripening	ripening	NOUN
inlawrev-3369	1631	69	process	process	NOUN
inlawrev-3369	1631	70	,	,	PUNCT
inlawrev-3369	1631	71	which	which	PRON
inlawrev-3369	1631	72	lasted	last	VERB
inlawrev-3369	1631	73	between	between	ADP
inlawrev-3369	1631	74	four	four	NUM
inlawrev-3369	1631	75	to	to	PART
inlawrev-3369	1631	76	eight	eight	NUM
inlawrev-3369	1631	77	days	day	NOUN
inlawrev-3369	1631	78	,	,	PUNCT
inlawrev-3369	1631	79	the	the	DET
inlawrev-3369	1631	80	bananas	banana	NOUN
inlawrev-3369	1631	81	were	be	AUX
inlawrev-3369	1631	82	inspected	inspect	VERB
inlawrev-3369	1631	83	several	several	ADJ
inlawrev-3369	1631	84	times	time	NOUN
inlawrev-3369	1631	85	a	a	DET
inlawrev-3369	1631	86	day.^^^	day.^^^	PROPN
inlawrev-3369	1631	87	the	the	DET
inlawrev-3369	1631	88	tomato	tomato	NOUN
inlawrev-3369	1631	89	ripening	ripening	NOUN
inlawrev-3369	1631	90	process	process	NOUN
inlawrev-3369	1631	91	was	be	AUX
inlawrev-3369	1631	92	similar	similar	ADJ
inlawrev-3369	1631	93	to	to	ADP
inlawrev-3369	1631	94	the	the	DET
inlawrev-3369	1631	95	banana	banana	NOUN
inlawrev-3369	1631	96	ripening	ripening	NOUN
inlawrev-3369	1631	97	process	process	NOUN
inlawrev-3369	1631	98	.	.	PUNCT
inlawrev-3369	1632	1	however	however	ADV
inlawrev-3369	1632	2	,	,	PUNCT
inlawrev-3369	1632	3	indianapolis	indianapolis	PROPN
inlawrev-3369	1632	4	fruit	fruit	NOUN
inlawrev-3369	1632	5	usually	usually	ADV
inlawrev-3369	1632	6	did	do	AUX
inlawrev-3369	1632	7	not	not	PART
inlawrev-3369	1632	8	expose	expose	VERB
inlawrev-3369	1632	9	the	the	DET
inlawrev-3369	1632	10	tomatoes	tomato	NOUN
inlawrev-3369	1632	11	to	to	PART
inlawrev-3369	1632	12	ethylene	ethylene	VERB
inlawrev-3369	1632	13	gas	gas	NOUN
inlawrev-3369	1632	14	because	because	SCONJ
inlawrev-3369	1632	15	many	many	ADJ
inlawrev-3369	1632	16	of	of	ADP
inlawrev-3369	1632	17	its	its	PRON
inlawrev-3369	1632	18	suppliers	supplier	NOUN
inlawrev-3369	1632	19	performed	perform	VERB
inlawrev-3369	1632	20	this	this	DET
inlawrev-3369	1632	21	activity	activity	NOUN
inlawrev-3369	1632	22	.^^'^	.^^'^	PUNCT
inlawrev-3369	1633	1	the	the	DET
inlawrev-3369	1633	2	tomatoes	tomato	NOUN
inlawrev-3369	1633	3	were	be	AUX
inlawrev-3369	1633	4	494	494	NUM
inlawrev-3369	1633	5	.	.	PUNCT
inlawrev-3369	1634	1	i	i	PRON
inlawrev-3369	1634	2	d.	d.	PROPN
inlawrev-3369	1634	3	495	495	NUM
inlawrev-3369	1634	4	.	.	PUNCT
inlawrev-3369	1635	1	i	i	PRON
inlawrev-3369	1635	2	d.	d.	PROPN
inlawrev-3369	1635	3	at	at	ADP
inlawrev-3369	1635	4	804	804	NUM
inlawrev-3369	1635	5	.	.	PUNCT
inlawrev-3369	1636	1	496	496	NUM
inlawrev-3369	1636	2	.	.	PUNCT
inlawrev-3369	1637	1	i	i	PRON
inlawrev-3369	1637	2	d.	d.	PROPN
inlawrev-3369	1637	3	(	(	PUNCT
inlawrev-3369	1637	4	citing	cite	VERB
inlawrev-3369	1637	5	department	department	NOUN
inlawrev-3369	1637	6	of	of	ADP
inlawrev-3369	1637	7	state	state	PROPN
inlawrev-3369	1637	8	revenue	revenue	NOUN
inlawrev-3369	1637	9	v.	v.	ADP
inlawrev-3369	1637	10	cave	cave	PROPN
inlawrev-3369	1637	11	stone	stone	PROPN
inlawrev-3369	1637	12	,	,	PUNCT
inlawrev-3369	1637	13	inc	inc	PROPN
inlawrev-3369	1637	14	.	.	PROPN
inlawrev-3369	1637	15	457	457	NUM
inlawrev-3369	1637	16	n.e.2d	n.e.2d	NUM
inlawrev-3369	1637	17	520	520	NUM
inlawrev-3369	1637	18	,	,	PUNCT
inlawrev-3369	1637	19	524	524	NUM
inlawrev-3369	1637	20	(	(	PUNCT
inlawrev-3369	1637	21	ind	ind	NOUN
inlawrev-3369	1637	22	.	.	PUNCT
inlawrev-3369	1637	23	1983	1983	NUM
inlawrev-3369	1637	24	)	)	PUNCT
inlawrev-3369	1637	25	.	.	PUNCT
inlawrev-3369	1638	1	497	497	NUM
inlawrev-3369	1638	2	.	.	PUNCT
inlawrev-3369	1639	1	i	i	PRON
inlawrev-3369	1639	2	d	d	PROPN
inlawrev-3369	1639	3	at	at	ADP
inlawrev-3369	1639	4	805	805	NUM
inlawrev-3369	1639	5	.	.	PUNCT
inlawrev-3369	1640	1	498	498	NUM
inlawrev-3369	1640	2	.	.	PUNCT
inlawrev-3369	1641	1	691	691	NUM
inlawrev-3369	1641	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1641	3	1379	1379	NUM
inlawrev-3369	1641	4	(	(	PUNCT
inlawrev-3369	1641	5	ind	ind	PROPN
inlawrev-3369	1641	6	.	.	PUNCT
inlawrev-3369	1642	1	tax	tax	PROPN
inlawrev-3369	1642	2	ct	ct	PROPN
inlawrev-3369	1642	3	.	.	PROPN
inlawrev-3369	1642	4	1998	1998	NUM
inlawrev-3369	1642	5	)	)	PUNCT
inlawrev-3369	1642	6	.	.	PUNCT
inlawrev-3369	1643	1	499	499	NUM
inlawrev-3369	1643	2	.	.	PUNCT
inlawrev-3369	1644	1	seeidyiuu	seeidyiuu	VERB
inlawrev-3369	1644	2	.	.	PUNCT
inlawrev-3369	1645	1	500	500	NUM
inlawrev-3369	1645	2	.	.	PUNCT
inlawrev-3369	1645	3	see	see	VERB
inlawrev-3369	1645	4	i	i	PRON
inlawrev-3369	1645	5	d.	d.	PROPN
inlawrev-3369	1645	6	501	501	NUM
inlawrev-3369	1645	7	.	.	PUNCT
inlawrev-3369	1646	1	see	see	VERB
inlawrev-3369	1646	2	i	i	PRON
inlawrev-3369	1646	3	d.	d.	PROPN
inlawrev-3369	1646	4	502	502	NUM
inlawrev-3369	1646	5	.	.	PUNCT
inlawrev-3369	1647	1	see	see	VERB
inlawrev-3369	1647	2	i	i	PRON
inlawrev-3369	1647	3	d.	d.	PROPN
inlawrev-3369	1647	4	503	503	NUM
inlawrev-3369	1647	5	.	.	PUNCT
inlawrev-3369	1648	1	seeiddxu%2	seeiddxu%2	PROPN
inlawrev-3369	1648	2	.	.	PUNCT
inlawrev-3369	1649	1	504	504	NUM
inlawrev-3369	1649	2	.	.	PUNCT
inlawrev-3369	1650	1	see	see	VERB
inlawrev-3369	1650	2	i	i	PRON
inlawrev-3369	1650	3	d.	d.	PROPN
inlawrev-3369	1650	4	1050	1050	NUM
inlawrev-3369	1650	5	indiana	indiana	PROPN
inlawrev-3369	1650	6	law	law	PROPN
inlawrev-3369	1650	7	review	review	NOUN
inlawrev-3369	1651	1	[	[	X
inlawrev-3369	1651	2	vol	vol	NOUN
inlawrev-3369	1651	3	.	.	PUNCT
inlawrev-3369	1651	4	32	32	NUM
inlawrev-3369	1651	5	:	:	SYM
inlawrev-3369	1651	6	1003	1003	NUM
inlawrev-3369	1651	7	placed	place	VERB
inlawrev-3369	1651	8	in	in	ADP
inlawrev-3369	1651	9	a	a	DET
inlawrev-3369	1651	10	controlled	control	VERB
inlawrev-3369	1651	11	environment	environment	NOUN
inlawrev-3369	1651	12	and	and	CCONJ
inlawrev-3369	1651	13	the	the	DET
inlawrev-3369	1651	14	temperature	temperature	NOUN
inlawrev-3369	1651	15	,	,	PUNCT
inlawrev-3369	1651	16	humidity	humidity	NOUN
inlawrev-3369	1651	17	,	,	PUNCT
inlawrev-3369	1651	18	and	and	CCONJ
inlawrev-3369	1651	19	air	air	NOUN
inlawrev-3369	1651	20	circulation	circulation	NOUN
inlawrev-3369	1651	21	were	be	AUX
inlawrev-3369	1651	22	monitored.^^^	monitored.^^^	NOUN
inlawrev-3369	1651	23	once	once	SCONJ
inlawrev-3369	1651	24	the	the	DET
inlawrev-3369	1651	25	tomatoes	tomato	NOUN
inlawrev-3369	1651	26	ripened	ripen	VERB
inlawrev-3369	1651	27	,	,	PUNCT
inlawrev-3369	1651	28	they	they	PRON
inlawrev-3369	1651	29	were	be	AUX
inlawrev-3369	1651	30	either	either	ADV
inlawrev-3369	1651	31	shipped	ship	VERB
inlawrev-3369	1651	32	in	in	ADP
inlawrev-3369	1651	33	bulk	bulk	NOUN
inlawrev-3369	1651	34	or	or	CCONJ
inlawrev-3369	1651	35	packaged	package	VERB
inlawrev-3369	1651	36	by	by	ADP
inlawrev-3369	1651	37	indianapolis	indianapolis	PROPN
inlawrev-3369	1651	38	fruit	fruit	NOUN
inlawrev-3369	1651	39	for	for	ADP
inlawrev-3369	1651	40	later	later	ADJ
inlawrev-3369	1651	41	shipment.^^^	shipment.^^^	PROPN
inlawrev-3369	1651	42	in	in	ADP
inlawrev-3369	1651	43	addition	addition	NOUN
inlawrev-3369	1651	44	to	to	ADP
inlawrev-3369	1651	45	the	the	DET
inlawrev-3369	1651	46	banana	banana	NOUN
inlawrev-3369	1651	47	and	and	CCONJ
inlawrev-3369	1651	48	tomato	tomato	NOUN
inlawrev-3369	1651	49	ripening	ripening	NOUN
inlawrev-3369	1651	50	processes	process	NOUN
inlawrev-3369	1651	51	,	,	PUNCT
inlawrev-3369	1651	52	indianapolis	indianapolis	PROPN
inlawrev-3369	1651	53	fruit	fruit	NOUN
inlawrev-3369	1651	54	operated	operate	VERB
inlawrev-3369	1651	55	a	a	DET
inlawrev-3369	1651	56	garden	garden	NOUN
inlawrev-3369	1651	57	cut	cut	NOUN
inlawrev-3369	1651	58	facility	facility	NOUN
inlawrev-3369	1651	59	that	that	PRON
inlawrev-3369	1651	60	supplied	supply	VERB
inlawrev-3369	1651	61	fresh	fresh	ADJ
inlawrev-3369	1651	62	fruits	fruit	NOUN
inlawrev-3369	1651	63	and	and	CCONJ
inlawrev-3369	1651	64	vegetables	vegetable	NOUN
inlawrev-3369	1651	65	to	to	ADP
inlawrev-3369	1651	66	grocery	grocery	NOUN
inlawrev-3369	1651	67	stores	store	NOUN
inlawrev-3369	1651	68	and	and	CCONJ
inlawrev-3369	1651	69	restaurants.^^^	restaurants.^^^	PROPN
inlawrev-3369	1651	70	employees	employee	NOUN
inlawrev-3369	1651	71	in	in	ADP
inlawrev-3369	1651	72	direct	direct	ADJ
inlawrev-3369	1651	73	contact	contact	NOUN
inlawrev-3369	1651	74	with	with	ADP
inlawrev-3369	1651	75	the	the	DET
inlawrev-3369	1651	76	food	food	NOUN
inlawrev-3369	1651	77	were	be	AUX
inlawrev-3369	1651	78	required	require	VERB
inlawrev-3369	1651	79	to	to	PART
inlawrev-3369	1651	80	wear	wear	VERB
inlawrev-3369	1651	81	hair	hair	NOUN
inlawrev-3369	1651	82	restraints	restraint	NOUN
inlawrev-3369	1651	83	,	,	PUNCT
inlawrev-3369	1651	84	lab	lab	NOUN
inlawrev-3369	1651	85	coats	coat	NOUN
inlawrev-3369	1651	86	,	,	PUNCT
inlawrev-3369	1651	87	vinyl	vinyl	NOUN
inlawrev-3369	1651	88	gloves	glove	NOUN
inlawrev-3369	1651	89	,	,	PUNCT
inlawrev-3369	1651	90	and	and	CCONJ
inlawrev-3369	1651	91	neoprene	neoprene	NOUN
inlawrev-3369	1651	92	aprons	apron	NOUN
inlawrev-3369	1651	93	and	and	CCONJ
inlawrev-3369	1651	94	sleeves.^^^	sleeves.^^^	AUX
inlawrev-3369	1651	95	those	those	DET
inlawrev-3369	1651	96	employees	employee	NOUN
inlawrev-3369	1651	97	who	who	PRON
inlawrev-3369	1651	98	were	be	AUX
inlawrev-3369	1651	99	not	not	PART
inlawrev-3369	1651	100	in	in	ADP
inlawrev-3369	1651	101	direct	direct	ADJ
inlawrev-3369	1651	102	contact	contact	NOUN
inlawrev-3369	1651	103	with	with	ADP
inlawrev-3369	1651	104	food	food	NOUN
inlawrev-3369	1651	105	were	be	AUX
inlawrev-3369	1651	106	only	only	ADV
inlawrev-3369	1651	107	required	require	VERB
inlawrev-3369	1651	108	to	to	PART
inlawrev-3369	1651	109	wear	wear	VERB
inlawrev-3369	1651	110	hair	hair	NOUN
inlawrev-3369	1651	111	restraints	restraint	NOUN
inlawrev-3369	1651	112	.	.	PUNCT
inlawrev-3369	1652	1	^^^	^^^	PROPN
inlawrev-3369	1652	2	indiana	indiana	PROPN
inlawrev-3369	1652	3	imposes	impose	VERB
inlawrev-3369	1652	4	a	a	DET
inlawrev-3369	1652	5	sales	sale	NOUN
inlawrev-3369	1652	6	tax^	tax^	PROPN
inlawrev-3369	1652	7	'	'	PUNCT
inlawrev-3369	1652	8	°	°	PROPN
inlawrev-3369	1652	9	on	on	ADP
inlawrev-3369	1652	10	retail	retail	ADJ
inlawrev-3369	1652	11	transactions	transaction	NOUN
inlawrev-3369	1652	12	and	and	CCONJ
inlawrev-3369	1652	13	a	a	DET
inlawrev-3369	1652	14	use	use	NOUN
inlawrev-3369	1652	15	tax^^^	tax^^^	NOUN
inlawrev-3369	1652	16	on	on	ADP
inlawrev-3369	1652	17	tangible	tangible	ADJ
inlawrev-3369	1652	18	personal	personal	ADJ
inlawrev-3369	1652	19	property	property	NOUN
inlawrev-3369	1652	20	used	use	VERB
inlawrev-3369	1652	21	within	within	ADP
inlawrev-3369	1652	22	indiana	indiana	PROPN
inlawrev-3369	1652	23	.	.	PUNCT
inlawrev-3369	1653	1	indiana	indiana	PROPN
inlawrev-3369	1653	2	also	also	ADV
inlawrev-3369	1653	3	provides	provide	VERB
inlawrev-3369	1653	4	exemption	exemption	NOUN
inlawrev-3369	1653	5	from	from	ADP
inlawrev-3369	1653	6	such	such	ADJ
inlawrev-3369	1653	7	taxes	taxis	NOUN
inlawrev-3369	1653	8	.	.	PUNCT
inlawrev-3369	1654	1	the	the	DET
inlawrev-3369	1654	2	idsr	idsr	NOUN
inlawrev-3369	1654	3	denied	deny	VERB
inlawrev-3369	1654	4	indianapolis	indianapolis	PROPN
inlawrev-3369	1654	5	fruit	fruit	NOUN
inlawrev-3369	1654	6	exemptions	exemption	NOUN
inlawrev-3369	1654	7	for	for	ADP
inlawrev-3369	1654	8	the	the	DET
inlawrev-3369	1654	9	materials	material	NOUN
inlawrev-3369	1654	10	and	and	CCONJ
inlawrev-3369	1654	11	machinery	machinery	NOUN
inlawrev-3369	1654	12	used	use	VERB
inlawrev-3369	1654	13	in	in	ADP
inlawrev-3369	1654	14	the	the	DET
inlawrev-3369	1654	15	banana	banana	NOUN
inlawrev-3369	1654	16	and	and	CCONJ
inlawrev-3369	1654	17	tomato	tomato	NOUN
inlawrev-3369	1654	18	processes	process	NOUN
inlawrev-3369	1654	19	and	and	CCONJ
inlawrev-3369	1654	20	denied	deny	VERB
inlawrev-3369	1654	21	an	an	DET
inlawrev-3369	1654	22	exemption	exemption	NOUN
inlawrev-3369	1654	23	for	for	ADP
inlawrev-3369	1654	24	the	the	DET
inlawrev-3369	1654	25	protective	protective	ADJ
inlawrev-3369	1654	26	clothing	clothing	NOUN
inlawrev-3369	1654	27	worn	wear	VERB
inlawrev-3369	1654	28	in	in	ADP
inlawrev-3369	1654	29	the	the	DET
inlawrev-3369	1654	30	garden	garden	NOUN
inlawrev-3369	1654	31	cut	cut	NOUN
inlawrev-3369	1654	32	facility	facility	NOUN
inlawrev-3369	1654	33	.	.	PUNCT
inlawrev-3369	1655	1	indianapolis	indianapolis	PROPN
inlawrev-3369	1655	2	fruit	fruit	NOUN
inlawrev-3369	1655	3	appealed	appeal	VERB
inlawrev-3369	1655	4	.	.	PUNCT
inlawrev-3369	1656	1	the	the	DET
inlawrev-3369	1656	2	company	company	NOUN
inlawrev-3369	1656	3	contended	contend	VERB
inlawrev-3369	1656	4	that	that	SCONJ
inlawrev-3369	1656	5	the	the	DET
inlawrev-3369	1656	6	tangible	tangible	ADJ
inlawrev-3369	1656	7	personal	personal	ADJ
inlawrev-3369	1656	8	property	property	NOUN
inlawrev-3369	1656	9	used	use	VERB
inlawrev-3369	1656	10	in	in	ADP
inlawrev-3369	1656	11	the	the	DET
inlawrev-3369	1656	12	banana	banana	NOUN
inlawrev-3369	1656	13	and	and	CCONJ
inlawrev-3369	1656	14	tomato	tomato	NOUN
inlawrev-3369	1656	15	ripening	ripening	NOUN
inlawrev-3369	1656	16	processes	process	NOUN
inlawrev-3369	1656	17	were	be	AUX
inlawrev-3369	1656	18	exempt	exempt	ADJ
inlawrev-3369	1656	19	from	from	ADP
inlawrev-3369	1656	20	sales	sale	NOUN
inlawrev-3369	1656	21	and	and	CCONJ
inlawrev-3369	1656	22	use	use	VERB
inlawrev-3369	1656	23	taxes.^'^	taxes.^'^	PROPN
inlawrev-3369	1656	24	indianapolis	indianapolis	PROPN
inlawrev-3369	1656	25	fruit	fruit	NOUN
inlawrev-3369	1656	26	also	also	ADV
inlawrev-3369	1656	27	claimed	claim	VERB
inlawrev-3369	1656	28	that	that	SCONJ
inlawrev-3369	1656	29	the	the	DET
inlawrev-3369	1656	30	machinery	machinery	NOUN
inlawrev-3369	1656	31	,	,	PUNCT
inlawrev-3369	1656	32	tools	tool	NOUN
inlawrev-3369	1656	33	,	,	PUNCT
inlawrev-3369	1656	34	and	and	CCONJ
inlawrev-3369	1656	35	equipment	equipment	NOUN
inlawrev-3369	1656	36	used	use	VERB
inlawrev-3369	1656	37	to	to	PART
inlawrev-3369	1656	38	produce	produce	VERB
inlawrev-3369	1656	39	"	"	PUNCT
inlawrev-3369	1656	40	other	other	ADJ
inlawrev-3369	1656	41	tangible	tangible	ADJ
inlawrev-3369	1656	42	personal	personal	ADJ
inlawrev-3369	1656	43	property	property	NOUN
inlawrev-3369	1656	44	"	"	PUNCT
inlawrev-3369	1656	45	were	be	AUX
inlawrev-3369	1656	46	exempt	exempt	ADJ
inlawrev-3369	1656	47	from	from	ADP
inlawrev-3369	1656	48	taxation.^	taxation.^	NOUN
inlawrev-3369	1656	49	^^	^^	PUNCT
inlawrev-3369	1656	50	before	before	SCONJ
inlawrev-3369	1656	51	materials	material	NOUN
inlawrev-3369	1656	52	or	or	CCONJ
inlawrev-3369	1656	53	machinery	machinery	NOUN
inlawrev-3369	1656	54	can	can	AUX
inlawrev-3369	1656	55	be	be	AUX
inlawrev-3369	1656	56	exempt	exempt	ADJ
inlawrev-3369	1656	57	from	from	ADP
inlawrev-3369	1656	58	sales	sale	NOUN
inlawrev-3369	1656	59	and	and	CCONJ
inlawrev-3369	1656	60	use	use	VERB
inlawrev-3369	1656	61	taxation	taxation	NOUN
inlawrev-3369	1656	62	,	,	PUNCT
inlawrev-3369	1656	63	it	it	PRON
inlawrev-3369	1656	64	must	must	AUX
inlawrev-3369	1656	65	be	be	AUX
inlawrev-3369	1656	66	shown	show	VERB
inlawrev-3369	1656	67	that	that	SCONJ
inlawrev-3369	1656	68	the	the	DET
inlawrev-3369	1656	69	taxpayer	taxpayer	NOUN
inlawrev-3369	1656	70	engaged	engage	VERB
inlawrev-3369	1656	71	in	in	ADP
inlawrev-3369	1656	72	"	"	PUNCT
inlawrev-3369	1656	73	production	production	NOUN
inlawrev-3369	1656	74	"	"	PUNCT
inlawrev-3369	1656	75	within	within	ADP
inlawrev-3369	1656	76	the	the	DET
inlawrev-3369	1656	77	meaning	meaning	NOUN
inlawrev-3369	1656	78	of	of	ADP
inlawrev-3369	1656	79	the	the	DET
inlawrev-3369	1656	80	statute.^	statute.^	NOUN
inlawrev-3369	1656	81	'	'	PUNCT
inlawrev-3369	1656	82	"	"	PUNCT
inlawrev-3369	1656	83	^	^	PUNCT
inlawrev-3369	1656	84	once	once	SCONJ
inlawrev-3369	1656	85	it	it	PRON
inlawrev-3369	1656	86	is	be	AUX
inlawrev-3369	1656	87	established	establish	VERB
inlawrev-3369	1656	88	that	that	SCONJ
inlawrev-3369	1656	89	an	an	DET
inlawrev-3369	1656	90	activity	activity	NOUN
inlawrev-3369	1656	91	constitutes	constitute	VERB
inlawrev-3369	1656	92	production	production	NOUN
inlawrev-3369	1656	93	,	,	PUNCT
inlawrev-3369	1656	94	the	the	DET
inlawrev-3369	1656	95	taxpayer	taxpayer	NOUN
inlawrev-3369	1656	96	must	must	AUX
inlawrev-3369	1656	97	demonstrate	demonstrate	VERB
inlawrev-3369	1656	98	that	that	SCONJ
inlawrev-3369	1656	99	the	the	DET
inlawrev-3369	1656	100	items	item	NOUN
inlawrev-3369	1656	101	claimed	claim	VERB
inlawrev-3369	1656	102	to	to	PART
inlawrev-3369	1656	103	be	be	AUX
inlawrev-3369	1656	104	exempt	exempt	ADJ
inlawrev-3369	1656	105	are	be	AUX
inlawrev-3369	1656	106	"	"	PUNCT
inlawrev-3369	1656	107	integral	integral	ADJ
inlawrev-3369	1656	108	and	and	CCONJ
inlawrev-3369	1656	109	essential	essential	ADJ
inlawrev-3369	1656	110	to	to	ADP
inlawrev-3369	1656	111	that	that	DET
inlawrev-3369	1656	112	production	production	NOUN
inlawrev-3369	1656	113	.	.	PUNCT
inlawrev-3369	1657	1	"^*^	"^*^	PUNCT
inlawrev-3369	1657	2	for	for	ADP
inlawrev-3369	1657	3	a	a	DET
inlawrev-3369	1657	4	product	product	NOUN
inlawrev-3369	1657	5	to	to	PART
inlawrev-3369	1657	6	satisfy	satisfy	VERB
inlawrev-3369	1657	7	this	this	DET
inlawrev-3369	1657	8	element	element	NOUN
inlawrev-3369	1657	9	,	,	PUNCT
inlawrev-3369	1657	10	the	the	DET
inlawrev-3369	1657	11	product	product	NOUN
inlawrev-3369	1657	12	must	must	AUX
inlawrev-3369	1657	13	be	be	AUX
inlawrev-3369	1657	14	placed	place	VERB
inlawrev-3369	1657	15	in	in	ADP
inlawrev-3369	1657	16	a	a	DET
inlawrev-3369	1657	17	"	"	PUNCT
inlawrev-3369	1657	18	'	'	PUNCT
inlawrev-3369	1657	19	form	form	NOUN
inlawrev-3369	1657	20	,	,	PUNCT
inlawrev-3369	1657	21	composition	composition	NOUN
inlawrev-3369	1657	22	,	,	PUNCT
inlawrev-3369	1657	23	or	or	CCONJ
inlawrev-3369	1657	24	character	character	NOUN
inlawrev-3369	1657	25	substantially	substantially	ADV
inlawrev-3369	1657	26	different	different	ADJ
inlawrev-3369	1657	27	from	from	ADP
inlawrev-3369	1657	28	that	that	PRON
inlawrev-3369	1657	29	in	in	ADP
inlawrev-3369	1657	30	which	which	PRON
inlawrev-3369	1657	31	[	[	X
inlawrev-3369	1657	32	they	they	PRON
inlawrev-3369	1657	33	]	]	PUNCT
inlawrev-3369	1657	34	w[ere	w[ere	X
inlawrev-3369	1657	35	]	]	PUNCT
inlawrev-3369	1657	36	acquired	acquire	VERB
inlawrev-3369	1657	37	.	.	PUNCT
inlawrev-3369	1657	38	'	'	PUNCT
inlawrev-3369	1658	1	"	"	PUNCT
inlawrev-3369	1658	2	^^^	^^^	NOUN
inlawrev-3369	1658	3	indianapolis	indianapolis	PROPN
inlawrev-3369	1658	4	fruit	fruit	NOUN
inlawrev-3369	1658	5	contended	contend	VERB
inlawrev-3369	1658	6	that	that	SCONJ
inlawrev-3369	1658	7	it	it	PRON
inlawrev-3369	1658	8	was	be	AUX
inlawrev-3369	1658	9	engaged	engage	VERB
inlawrev-3369	1658	10	in	in	ADP
inlawrev-3369	1658	11	activities	activity	NOUN
inlawrev-3369	1658	12	constituting	constitute	VERB
inlawrev-3369	1658	13	production	production	NOUN
inlawrev-3369	1658	14	.	.	PUNCT
inlawrev-3369	1659	1	the	the	DET
inlawrev-3369	1659	2	court	court	NOUN
inlawrev-3369	1659	3	first	first	ADV
inlawrev-3369	1659	4	examined	examine	VERB
inlawrev-3369	1659	5	whether	whether	SCONJ
inlawrev-3369	1659	6	the	the	DET
inlawrev-3369	1659	7	banana	banana	NOUN
inlawrev-3369	1659	8	ripening	ripening	NOUN
inlawrev-3369	1659	9	process	process	NOUN
inlawrev-3369	1659	10	constituted	constitute	VERB
inlawrev-3369	1659	11	production	production	NOUN
inlawrev-3369	1659	12	of	of	ADP
inlawrev-3369	1659	13	"	"	PUNCT
inlawrev-3369	1659	14	other	other	ADJ
inlawrev-3369	1659	15	tangible	tangible	ADJ
inlawrev-3369	1659	16	personal	personal	ADJ
inlawrev-3369	1659	17	property	property	NOUN
inlawrev-3369	1659	18	.	.	PUNCT
inlawrev-3369	1659	19	"	"	PUNCT
inlawrev-3369	1660	1	indianapolis	indianapolis	PROPN
inlawrev-3369	1660	2	fruit	fruit	NOUN
inlawrev-3369	1660	3	argued	argue	VERB
inlawrev-3369	1660	4	that	that	SCONJ
inlawrev-3369	1660	5	it	it	PRON
inlawrev-3369	1660	6	changed	change	VERB
inlawrev-3369	1660	7	unripe	unripe	NOUN
inlawrev-3369	1660	8	and	and	CCONJ
inlawrev-3369	1660	9	non	non	ADJ
inlawrev-3369	1660	10	-	-	ADJ
inlawrev-3369	1660	11	marketable	marketable	ADJ
inlawrev-3369	1660	12	bananas	banana	NOUN
inlawrev-3369	1660	13	into	into	ADP
inlawrev-3369	1660	14	ripened	ripen	VERB
inlawrev-3369	1660	15	marketable	marketable	ADJ
inlawrev-3369	1660	16	bananas	banana	NOUN
inlawrev-3369	1660	17	,	,	PUNCT
inlawrev-3369	1660	18	and	and	CCONJ
inlawrev-3369	1660	19	therefore	therefore	ADV
inlawrev-3369	1660	20	,	,	PUNCT
inlawrev-3369	1660	21	it	it	PRON
inlawrev-3369	1660	22	engaged	engage	VERB
inlawrev-3369	1660	23	in	in	ADP
inlawrev-3369	1660	24	production.^^^	production.^^^	PROPN
inlawrev-3369	1660	25	the	the	DET
inlawrev-3369	1660	26	idsr	idsr	NOUN
inlawrev-3369	1660	27	505	505	NUM
inlawrev-3369	1660	28	.	.	PUNCT
inlawrev-3369	1661	1	see	see	VERB
inlawrev-3369	1661	2	i	i	PRON
inlawrev-3369	1661	3	d.	d.	PROPN
inlawrev-3369	1661	4	506	506	NUM
inlawrev-3369	1661	5	.	.	PUNCT
inlawrev-3369	1662	1	see	see	VERB
inlawrev-3369	1662	2	i	i	PRON
inlawrev-3369	1662	3	d.	d.	PROPN
inlawrev-3369	1662	4	507	507	NUM
inlawrev-3369	1662	5	.	.	PUNCT
inlawrev-3369	1663	1	see	see	VERB
inlawrev-3369	1663	2	i	i	PRON
inlawrev-3369	1663	3	d.	d.	PROPN
inlawrev-3369	1663	4	508	508	NUM
inlawrev-3369	1663	5	.	.	PUNCT
inlawrev-3369	1664	1	see	see	VERB
inlawrev-3369	1664	2	i	i	PRON
inlawrev-3369	1664	3	d.	d.	PROPN
inlawrev-3369	1664	4	509	509	NUM
inlawrev-3369	1664	5	.	.	PUNCT
inlawrev-3369	1665	1	see	see	VERB
inlawrev-3369	1665	2	i	i	PRON
inlawrev-3369	1665	3	d.	d.	PROPN
inlawrev-3369	1665	4	510	510	NUM
inlawrev-3369	1665	5	.	.	PUNCT
inlawrev-3369	1666	1	see	see	VERB
inlawrev-3369	1666	2	i	i	PRON
inlawrev-3369	1666	3	d	d	PROPN
inlawrev-3369	1666	4	at	at	ADP
inlawrev-3369	1666	5	1383	1383	NUM
inlawrev-3369	1666	6	(	(	PUNCT
inlawrev-3369	1666	7	citing	cite	VERB
inlawrev-3369	1666	8	ind	ind	NOUN
inlawrev-3369	1666	9	.	.	PUNCT
inlawrev-3369	1667	1	code	code	PROPN
inlawrev-3369	1667	2	§	§	PROPN
inlawrev-3369	1667	3	6	6	NUM
inlawrev-3369	1667	4	-	-	SYM
inlawrev-3369	1667	5	2.5	2.5	NUM
inlawrev-3369	1667	6	-	-	PUNCT
inlawrev-3369	1667	7	2	2	NUM
inlawrev-3369	1667	8	-	-	SYM
inlawrev-3369	1667	9	1	1	NUM
inlawrev-3369	1667	10	(	(	PUNCT
inlawrev-3369	1667	11	1998	1998	NUM
inlawrev-3369	1667	12	)	)	PUNCT
inlawrev-3369	1667	13	)	)	PUNCT
inlawrev-3369	1667	14	.	.	PUNCT
inlawrev-3369	1668	1	511	511	NUM
inlawrev-3369	1668	2	.	.	PUNCT
inlawrev-3369	1669	1	see	see	VERB
inlawrev-3369	1669	2	i	i	PRON
inlawrev-3369	1669	3	d	d	PROPN
inlawrev-3369	1669	4	(	(	PUNCT
inlawrev-3369	1669	5	citing	cite	VERB
inlawrev-3369	1669	6	ind	ind	NOUN
inlawrev-3369	1669	7	.	.	PUNCT
inlawrev-3369	1670	1	code	code	PROPN
inlawrev-3369	1670	2	§	§	PROPN
inlawrev-3369	1670	3	6	6	NUM
inlawrev-3369	1670	4	-	-	SYM
inlawrev-3369	1670	5	2.5	2.5	NUM
inlawrev-3369	1670	6	-	-	PUNCT
inlawrev-3369	1670	7	3	3	NUM
inlawrev-3369	1670	8	-	-	SYM
inlawrev-3369	1670	9	2	2	NUM
inlawrev-3369	1670	10	(	(	PUNCT
inlawrev-3369	1670	11	1998	1998	NUM
inlawrev-3369	1670	12	)	)	PUNCT
inlawrev-3369	1670	13	)	)	PUNCT
inlawrev-3369	1670	14	.	.	PUNCT
inlawrev-3369	1671	1	512	512	NUM
inlawrev-3369	1671	2	.	.	PUNCT
inlawrev-3369	1671	3	see	see	VERB
inlawrev-3369	1671	4	i	i	PRON
inlawrev-3369	1671	5	d	d	PROPN
inlawrev-3369	1671	6	(	(	PUNCT
inlawrev-3369	1671	7	citing	cite	VERB
inlawrev-3369	1671	8	ind	ind	NOUN
inlawrev-3369	1671	9	.	.	PUNCT
inlawrev-3369	1672	1	code	code	PROPN
inlawrev-3369	1672	2	§	§	PROPN
inlawrev-3369	1672	3	§	§	PROPN
inlawrev-3369	1672	4	6	6	NUM
inlawrev-3369	1672	5	-	-	SYM
inlawrev-3369	1672	6	2.5	2.5	NUM
inlawrev-3369	1672	7	-	-	PUNCT
inlawrev-3369	1672	8	5	5	NUM
inlawrev-3369	1672	9	-	-	SYM
inlawrev-3369	1672	10	1	1	NUM
inlawrev-3369	1672	11	,	,	PUNCT
inlawrev-3369	1672	12	-2	-2	INTJ
inlawrev-3369	1672	13	(	(	PUNCT
inlawrev-3369	1672	14	1998	1998	NUM
inlawrev-3369	1672	15	)	)	PUNCT
inlawrev-3369	1672	16	)	)	PUNCT
inlawrev-3369	1672	17	.	.	PUNCT
inlawrev-3369	1673	1	513	513	NUM
inlawrev-3369	1673	2	.	.	PUNCT
inlawrev-3369	1674	1	see	see	VERB
inlawrev-3369	1674	2	i	i	PRON
inlawrev-3369	1674	3	d	d	PROPN
inlawrev-3369	1674	4	(	(	PUNCT
inlawrev-3369	1674	5	citing	cite	VERB
inlawrev-3369	1674	6	ind	ind	NOUN
inlawrev-3369	1674	7	.	.	PUNCT
inlawrev-3369	1675	1	code	code	PROPN
inlawrev-3369	1675	2	§	§	PROPN
inlawrev-3369	1675	3	6	6	NUM
inlawrev-3369	1675	4	-	-	SYM
inlawrev-3369	1675	5	2.5	2.5	NUM
inlawrev-3369	1675	6	-	-	PUNCT
inlawrev-3369	1675	7	5	5	NUM
inlawrev-3369	1675	8	-	-	PUNCT
inlawrev-3369	1675	9	3(b	3(b	NUM
inlawrev-3369	1675	10	)	)	PUNCT
inlawrev-3369	1675	11	(	(	PUNCT
inlawrev-3369	1675	12	1998	1998	NUM
inlawrev-3369	1675	13	)	)	PUNCT
inlawrev-3369	1675	14	)	)	PUNCT
inlawrev-3369	1675	15	.	.	PUNCT
inlawrev-3369	1676	1	514	514	NUM
inlawrev-3369	1676	2	.	.	X
inlawrev-3369	1677	1	5ee	5ee	ADJ
inlawrev-3369	1677	2	/v/.	/v/.	NOUN
inlawrev-3369	1677	3	at	at	ADP
inlawrev-3369	1677	4	1383	1383	NUM
inlawrev-3369	1677	5	.	.	PUNCT
inlawrev-3369	1678	1	515	515	NUM
inlawrev-3369	1678	2	.	.	PUNCT
inlawrev-3369	1679	1	i	i	PRON
inlawrev-3369	1679	2	d.	d.	PROPN
inlawrev-3369	1679	3	at	at	ADP
inlawrev-3369	1679	4	1384	1384	NUM
inlawrev-3369	1679	5	(	(	PUNCT
inlawrev-3369	1679	6	citing	cite	VERB
inlawrev-3369	1679	7	department	department	NOUN
inlawrev-3369	1679	8	of	of	ADP
inlawrev-3369	1679	9	state	state	PROPN
inlawrev-3369	1679	10	revenue	revenue	NOUN
inlawrev-3369	1679	11	v.	v.	ADP
inlawrev-3369	1679	12	cave	cave	PROPN
inlawrev-3369	1679	13	stone	stone	PROPN
inlawrev-3369	1679	14	,	,	PUNCT
inlawrev-3369	1679	15	457	457	NUM
inlawrev-3369	1679	16	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1679	17	520	520	NUM
inlawrev-3369	1679	18	,	,	PUNCT
inlawrev-3369	1679	19	524	524	NUM
inlawrev-3369	1679	20	(	(	PUNCT
inlawrev-3369	1679	21	ind	ind	NOUN
inlawrev-3369	1679	22	.	.	PUNCT
inlawrev-3369	1679	23	1983	1983	NUM
inlawrev-3369	1679	24	)	)	PUNCT
inlawrev-3369	1679	25	)	)	PUNCT
inlawrev-3369	1679	26	.	.	PUNCT
inlawrev-3369	1680	1	516	516	NUM
inlawrev-3369	1680	2	.	.	PUNCT
inlawrev-3369	1680	3	see	see	VERB
inlawrev-3369	1680	4	i	i	PRON
inlawrev-3369	1680	5	d.	d.	PROPN
inlawrev-3369	1680	6	at	at	ADP
inlawrev-3369	1680	7	1385	1385	NUM
inlawrev-3369	1680	8	(	(	PUNCT
inlawrev-3369	1680	9	quoting	quote	VERB
inlawrev-3369	1680	10	ind	ind	NOUN
inlawrev-3369	1680	11	.	.	PUNCT
inlawrev-3369	1681	1	admin	admin	PROPN
inlawrev-3369	1681	2	.	.	PUNCT
inlawrev-3369	1682	1	code	code	PROPN
inlawrev-3369	1682	2	tit	tit	PROPN
inlawrev-3369	1682	3	.	.	PUNCT
inlawrev-3369	1683	1	45	45	NUM
inlawrev-3369	1683	2	,	,	PUNCT
inlawrev-3369	1683	3	r.	r.	NOUN
inlawrev-3369	1683	4	2.2	2.2	NUM
inlawrev-3369	1683	5	-	-	SYM
inlawrev-3369	1683	6	5	5	NUM
inlawrev-3369	1683	7	-	-	PUNCT
inlawrev-3369	1683	8	10(k	10(k	NUM
inlawrev-3369	1683	9	)	)	PUNCT
inlawrev-3369	1683	10	(	(	PUNCT
inlawrev-3369	1683	11	1996	1996	NUM
inlawrev-3369	1683	12	)	)	PUNCT
inlawrev-3369	1683	13	)	)	PUNCT
inlawrev-3369	1683	14	.	.	PUNCT
inlawrev-3369	1684	1	517	517	X
inlawrev-3369	1684	2	.	.	PUNCT
inlawrev-3369	1684	3	see	see	VERB
inlawrev-3369	1684	4	i	i	PRON
inlawrev-3369	1684	5	d.	d.	PROPN
inlawrev-3369	1684	6	1999	1999	NUM
inlawrev-3369	1684	7	]	]	PUNCT
inlawrev-3369	1685	1	taxation	taxation	NOUN
inlawrev-3369	1685	2	1051	1051	NUM
inlawrev-3369	1685	3	countered	counter	VERB
inlawrev-3369	1685	4	that	that	SCONJ
inlawrev-3369	1685	5	indianapolis	indianapolis	PROPN
inlawrev-3369	1685	6	fruit	fruit	NOUN
inlawrev-3369	1685	7	merely	merely	ADV
inlawrev-3369	1685	8	controlled	control	VERB
inlawrev-3369	1685	9	the	the	DET
inlawrev-3369	1685	10	banana	banana	NOUN
inlawrev-3369	1685	11	's	's	PART
inlawrev-3369	1685	12	ripeness.^'^	ripeness.^'^	NOUN
inlawrev-3369	1685	13	however	however	ADV
inlawrev-3369	1685	14	,	,	PUNCT
inlawrev-3369	1685	15	the	the	DET
inlawrev-3369	1685	16	court	court	NOUN
inlawrev-3369	1685	17	found	find	VERB
inlawrev-3369	1685	18	that	that	SCONJ
inlawrev-3369	1685	19	because	because	SCONJ
inlawrev-3369	1685	20	the	the	DET
inlawrev-3369	1685	21	bananas	banana	NOUN
inlawrev-3369	1685	22	underwent	undergo	VERB
inlawrev-3369	1685	23	a	a	DET
inlawrev-3369	1685	24	substantial	substantial	ADJ
inlawrev-3369	1685	25	change	change	NOUN
inlawrev-3369	1685	26	,	,	PUNCT
inlawrev-3369	1685	27	the	the	DET
inlawrev-3369	1685	28	process	process	NOUN
inlawrev-3369	1685	29	constituted	constitute	VERB
inlawrev-3369	1685	30	production.^	production.^	PROPN
inlawrev-3369	1685	31	^^	^^	PUNCT
inlawrev-3369	1685	32	the	the	DET
inlawrev-3369	1685	33	court	court	NOUN
inlawrev-3369	1685	34	focused	focus	VERB
inlawrev-3369	1685	35	on	on	ADP
inlawrev-3369	1685	36	the	the	DET
inlawrev-3369	1685	37	fact	fact	NOUN
inlawrev-3369	1685	38	that	that	SCONJ
inlawrev-3369	1685	39	without	without	ADP
inlawrev-3369	1685	40	action	action	NOUN
inlawrev-3369	1685	41	by	by	ADP
inlawrev-3369	1685	42	indianapolis	indianapolis	PROPN
inlawrev-3369	1685	43	fruit	fruit	NOUN
inlawrev-3369	1685	44	,	,	PUNCT
inlawrev-3369	1685	45	the	the	DET
inlawrev-3369	1685	46	bananas	banana	NOUN
inlawrev-3369	1685	47	would	would	AUX
inlawrev-3369	1685	48	not	not	PART
inlawrev-3369	1685	49	have	have	AUX
inlawrev-3369	1685	50	ripened	ripen	VERB
inlawrev-3369	1685	51	,	,	PUNCT
inlawrev-3369	1685	52	and	and	CCONJ
inlawrev-3369	1685	53	because	because	SCONJ
inlawrev-3369	1685	54	there	there	PRON
inlawrev-3369	1685	55	was	be	VERB
inlawrev-3369	1685	56	production	production	NOUN
inlawrev-3369	1685	57	,	,	PUNCT
inlawrev-3369	1685	58	the	the	DET
inlawrev-3369	1685	59	court	court	NOUN
inlawrev-3369	1685	60	held	hold	VERB
inlawrev-3369	1685	61	that	that	SCONJ
inlawrev-3369	1685	62	indianapolis	indianapolis	PROPN
inlawrev-3369	1685	63	fruit	fruit	NOUN
inlawrev-3369	1685	64	was	be	AUX
inlawrev-3369	1685	65	entitled	entitle	VERB
inlawrev-3369	1685	66	to	to	ADP
inlawrev-3369	1685	67	an	an	DET
inlawrev-3369	1685	68	exemption	exemption	NOUN
inlawrev-3369	1685	69	for	for	ADP
inlawrev-3369	1685	70	all	all	DET
inlawrev-3369	1685	71	items	item	NOUN
inlawrev-3369	1685	72	"	"	PUNCT
inlawrev-3369	1685	73	integral	integral	ADJ
inlawrev-3369	1685	74	and	and	CCONJ
inlawrev-3369	1685	75	essential	essential	ADJ
inlawrev-3369	1685	76	"	"	PUNCT
inlawrev-3369	1685	77	to	to	ADP
inlawrev-3369	1685	78	the	the	DET
inlawrev-3369	1685	79	ripening	ripening	NOUN
inlawrev-3369	1685	80	process	process	NOUN
inlawrev-3369	1685	81	.	.	PUNCT
inlawrev-3369	1685	82	^^	^^	PUNCT
inlawrev-3369	1686	1	°	°	NOUN
inlawrev-3369	1686	2	the	the	DET
inlawrev-3369	1686	3	court	court	NOUN
inlawrev-3369	1686	4	described	describe	VERB
inlawrev-3369	1686	5	the	the	DET
inlawrev-3369	1686	6	"	"	PUNCT
inlawrev-3369	1686	7	integral	integral	ADJ
inlawrev-3369	1686	8	and	and	CCONJ
inlawrev-3369	1686	9	essential	essential	ADJ
inlawrev-3369	1686	10	"	"	PUNCT
inlawrev-3369	1686	11	items	item	NOUN
inlawrev-3369	1686	12	as	as	ADP
inlawrev-3369	1686	13	all	all	DET
inlawrev-3369	1686	14	items	item	NOUN
inlawrev-3369	1686	15	from	from	ADP
inlawrev-3369	1686	16	the	the	DET
inlawrev-3369	1686	17	beginning	beginning	NOUN
inlawrev-3369	1686	18	of	of	ADP
inlawrev-3369	1686	19	the	the	DET
inlawrev-3369	1686	20	process	process	NOUN
inlawrev-3369	1686	21	(	(	PUNCT
inlawrev-3369	1686	22	when	when	SCONJ
inlawrev-3369	1686	23	the	the	DET
inlawrev-3369	1686	24	bananas	banana	NOUN
inlawrev-3369	1686	25	were	be	AUX
inlawrev-3369	1686	26	placed	place	VERB
inlawrev-3369	1686	27	in	in	ADP
inlawrev-3369	1686	28	the	the	DET
inlawrev-3369	1686	29	ripening	ripen	VERB
inlawrev-3369	1686	30	booths	booth	NOUN
inlawrev-3369	1686	31	)	)	PUNCT
inlawrev-3369	1686	32	to	to	ADP
inlawrev-3369	1686	33	the	the	DET
inlawrev-3369	1686	34	end	end	NOUN
inlawrev-3369	1686	35	of	of	ADP
inlawrev-3369	1686	36	the	the	DET
inlawrev-3369	1686	37	process	process	NOUN
inlawrev-3369	1686	38	(	(	PUNCT
inlawrev-3369	1686	39	when	when	SCONJ
inlawrev-3369	1686	40	the	the	DET
inlawrev-3369	1686	41	bananas	banana	NOUN
inlawrev-3369	1686	42	were	be	AUX
inlawrev-3369	1686	43	packaged	package	VERB
inlawrev-3369	1686	44	for	for	ADP
inlawrev-3369	1686	45	shipment).^^^	shipment).^^^	ADJ
inlawrev-3369	1686	46	the	the	DET
inlawrev-3369	1686	47	court	court	NOUN
inlawrev-3369	1686	48	next	next	ADV
inlawrev-3369	1686	49	addressed	address	VERB
inlawrev-3369	1686	50	whether	whether	SCONJ
inlawrev-3369	1686	51	the	the	DET
inlawrev-3369	1686	52	tomato	tomato	NOUN
inlawrev-3369	1686	53	ripening	ripening	NOUN
inlawrev-3369	1686	54	process	process	NOUN
inlawrev-3369	1686	55	constituted	constitute	VERB
inlawrev-3369	1686	56	production	production	NOUN
inlawrev-3369	1686	57	of	of	ADP
inlawrev-3369	1686	58	"	"	PUNCT
inlawrev-3369	1686	59	other	other	ADJ
inlawrev-3369	1686	60	tangible	tangible	ADJ
inlawrev-3369	1686	61	personal	personal	ADJ
inlawrev-3369	1686	62	property	property	NOUN
inlawrev-3369	1686	63	"	"	PUNCT
inlawrev-3369	1686	64	as	as	SCONJ
inlawrev-3369	1686	65	contemplated	contemplate	VERB
inlawrev-3369	1686	66	by	by	ADP
inlawrev-3369	1686	67	the	the	DET
inlawrev-3369	1686	68	exemption	exemption	NOUN
inlawrev-3369	1686	69	statute	statute	NOUN
inlawrev-3369	1686	70	.	.	PUNCT
inlawrev-3369	1687	1	the	the	DET
inlawrev-3369	1687	2	court	court	NOUN
inlawrev-3369	1687	3	held	hold	VERB
inlawrev-3369	1687	4	that	that	SCONJ
inlawrev-3369	1687	5	the	the	DET
inlawrev-3369	1687	6	tomato	tomato	NOUN
inlawrev-3369	1687	7	ripening	ripening	NOUN
inlawrev-3369	1687	8	process	process	NOUN
inlawrev-3369	1687	9	did	do	AUX
inlawrev-3369	1687	10	not	not	PART
inlawrev-3369	1687	11	constitute	constitute	VERB
inlawrev-3369	1687	12	production.^^^	production.^^^	PROPN
inlawrev-3369	1687	13	unlike	unlike	ADP
inlawrev-3369	1687	14	the	the	DET
inlawrev-3369	1687	15	banana	banana	NOUN
inlawrev-3369	1687	16	ripening	ripening	NOUN
inlawrev-3369	1687	17	process	process	NOUN
inlawrev-3369	1687	18	,	,	PUNCT
inlawrev-3369	1687	19	indianapolis	indianapolis	PROPN
inlawrev-3369	1687	20	fruit	fruit	NOUN
inlawrev-3369	1687	21	did	do	AUX
inlawrev-3369	1687	22	not	not	PART
inlawrev-3369	1687	23	trigger	trigger	VERB
inlawrev-3369	1687	24	the	the	DET
inlawrev-3369	1687	25	ripening	ripening	NOUN
inlawrev-3369	1687	26	of	of	ADP
inlawrev-3369	1687	27	the	the	DET
inlawrev-3369	1687	28	tomatoes	tomato	NOUN
inlawrev-3369	1687	29	.	.	PUNCT
inlawrev-3369	1688	1	rather	rather	ADV
inlawrev-3369	1688	2	,	,	PUNCT
inlawrev-3369	1688	3	indianapolis	indianapolis	PROPN
inlawrev-3369	1688	4	fruit	fruit	NOUN
inlawrev-3369	1688	5	merely	merely	ADV
inlawrev-3369	1688	6	awaited	await	VERB
inlawrev-3369	1688	7	the	the	DET
inlawrev-3369	1688	8	ripening	ripening	NOUN
inlawrev-3369	1688	9	of	of	ADP
inlawrev-3369	1688	10	the	the	DET
inlawrev-3369	1688	11	tomatoes	tomato	NOUN
inlawrev-3369	1688	12	before	before	ADP
inlawrev-3369	1688	13	distribution.^^^	distribution.^^^	PROPN
inlawrev-3369	1688	14	though	though	SCONJ
inlawrev-3369	1688	15	indianapolis	indianapolis	PROPN
inlawrev-3369	1688	16	fruit	fruit	NOUN
inlawrev-3369	1688	17	did	do	AUX
inlawrev-3369	1688	18	control	control	VERB
inlawrev-3369	1688	19	the	the	DET
inlawrev-3369	1688	20	environment	environment	NOUN
inlawrev-3369	1688	21	and	and	CCONJ
inlawrev-3369	1688	22	increase	increase	VERB
inlawrev-3369	1688	23	the	the	DET
inlawrev-3369	1688	24	marketability	marketability	NOUN
inlawrev-3369	1688	25	ofthe	ofthe	NOUN
inlawrev-3369	1688	26	tomatoes	tomato	NOUN
inlawrev-3369	1688	27	,	,	PUNCT
inlawrev-3369	1688	28	it	it	PRON
inlawrev-3369	1688	29	did	do	AUX
inlawrev-3369	1688	30	not	not	PART
inlawrev-3369	1688	31	actively	actively	ADV
inlawrev-3369	1688	32	induce	induce	VERB
inlawrev-3369	1688	33	the	the	DET
inlawrev-3369	1688	34	ripening.^^"^	ripening.^^"^	PROPN
inlawrev-3369	1688	35	indianapolis	indianapolis	PROPN
inlawrev-3369	1688	36	fruit	fruit	NOUN
inlawrev-3369	1688	37	was	be	AUX
inlawrev-3369	1688	38	not	not	PART
inlawrev-3369	1688	39	entitled	entitle	VERB
inlawrev-3369	1688	40	to	to	PART
inlawrev-3369	1688	41	receive	receive	VERB
inlawrev-3369	1688	42	an	an	DET
inlawrev-3369	1688	43	exemption	exemption	NOUN
inlawrev-3369	1688	44	merely	merely	ADV
inlawrev-3369	1688	45	because	because	SCONJ
inlawrev-3369	1688	46	the	the	DET
inlawrev-3369	1688	47	tomatoes	tomato	NOUN
inlawrev-3369	1688	48	ripened	ripen	VERB
inlawrev-3369	1688	49	while	while	SCONJ
inlawrev-3369	1688	50	in	in	ADP
inlawrev-3369	1688	51	their	their	PRON
inlawrev-3369	1688	52	possession.^^^	possession.^^^	NOUN
inlawrev-3369	1688	53	to	to	PART
inlawrev-3369	1688	54	be	be	AUX
inlawrev-3369	1688	55	considered	consider	VERB
inlawrev-3369	1688	56	production	production	NOUN
inlawrev-3369	1688	57	,	,	PUNCT
inlawrev-3369	1688	58	indianapolis	indianapolis	PROPN
inlawrev-3369	1688	59	fruit	fruit	NOUN
inlawrev-3369	1688	60	would	would	AUX
inlawrev-3369	1688	61	have	have	VERB
inlawrev-3369	1688	62	to	to	PART
inlawrev-3369	1688	63	do	do	VERB
inlawrev-3369	1688	64	something	something	PRON
inlawrev-3369	1688	65	more	more	ADV
inlawrev-3369	1688	66	than	than	ADP
inlawrev-3369	1688	67	passively	passively	ADV
inlawrev-3369	1688	68	await	await	VERB
inlawrev-3369	1688	69	the	the	DET
inlawrev-3369	1688	70	tomatoes	tomato	NOUN
inlawrev-3369	1688	71	to	to	PART
inlawrev-3369	1688	72	ripen.^^^	ripen.^^^	VERB
inlawrev-3369	1688	73	the	the	DET
inlawrev-3369	1688	74	court	court	NOUN
inlawrev-3369	1688	75	also	also	ADV
inlawrev-3369	1688	76	denied	deny	VERB
inlawrev-3369	1688	77	an	an	DET
inlawrev-3369	1688	78	exemption	exemption	NOUN
inlawrev-3369	1688	79	for	for	ADP
inlawrev-3369	1688	80	the	the	DET
inlawrev-3369	1688	81	packaging	packaging	NOUN
inlawrev-3369	1688	82	ofthe	ofthe	NOUN
inlawrev-3369	1688	83	tomatoes	tomato	NOUN
inlawrev-3369	1688	84	for	for	ADP
inlawrev-3369	1688	85	resale.^^^	resale.^^^	NOUN
inlawrev-3369	1688	86	even	even	ADV
inlawrev-3369	1688	87	though	though	SCONJ
inlawrev-3369	1688	88	packaging	packaging	NOUN
inlawrev-3369	1688	89	may	may	AUX
inlawrev-3369	1688	90	be	be	AUX
inlawrev-3369	1688	91	an	an	DET
inlawrev-3369	1688	92	integral	integral	ADJ
inlawrev-3369	1688	93	part	part	NOUN
inlawrev-3369	1688	94	of	of	ADP
inlawrev-3369	1688	95	a	a	DET
inlawrev-3369	1688	96	production	production	NOUN
inlawrev-3369	1688	97	process	process	NOUN
inlawrev-3369	1688	98	,	,	PUNCT
inlawrev-3369	1688	99	this	this	PRON
inlawrev-3369	1688	100	did	do	AUX
inlawrev-3369	1688	101	not	not	PART
inlawrev-3369	1688	102	mean	mean	VERB
inlawrev-3369	1688	103	that	that	SCONJ
inlawrev-3369	1688	104	the	the	DET
inlawrev-3369	1688	105	packaging	packaging	NOUN
inlawrev-3369	1688	106	in	in	ADP
inlawrev-3369	1688	107	and	and	CCONJ
inlawrev-3369	1688	108	of	of	ADP
inlawrev-3369	1688	109	itself	itself	PRON
inlawrev-3369	1688	110	constituted	constitute	VERB
inlawrev-3369	1688	111	production	production	NOUN
inlawrev-3369	1688	112	because	because	SCONJ
inlawrev-3369	1688	113	"	"	PUNCT
inlawrev-3369	1688	114	the	the	DET
inlawrev-3369	1688	115	packaging	packaging	NOUN
inlawrev-3369	1688	116	[	[	AUX
inlawrev-3369	1688	117	did	do	AUX
inlawrev-3369	1688	118	]	]	PUNCT
inlawrev-3369	1688	119	not	not	PART
inlawrev-3369	1688	120	change	change	VERB
inlawrev-3369	1688	121	[	[	X
inlawrev-3369	1688	122	]	]	X
inlawrev-3369	1688	123	the	the	DET
inlawrev-3369	1688	124	'	'	PUNCT
inlawrev-3369	1688	125	form	form	NOUN
inlawrev-3369	1688	126	,	,	PUNCT
inlawrev-3369	1688	127	composition	composition	NOUN
inlawrev-3369	1688	128	,	,	PUNCT
inlawrev-3369	1688	129	or	or	CCONJ
inlawrev-3369	1688	130	character	character	NOUN
inlawrev-3369	1688	131	'	'	PUNCT
inlawrev-3369	1688	132	of	of	ADP
inlawrev-3369	1688	133	the	the	DET
inlawrev-3369	1688	134	tomatoes	tomato	NOUN
inlawrev-3369	1688	135	.	.	PUNCT
inlawrev-3369	1689	1	"^^^	"^^^	PUNCT
inlawrev-3369	1690	1	as	as	ADP
inlawrev-3369	1690	2	to	to	ADP
inlawrev-3369	1690	3	an	an	DET
inlawrev-3369	1690	4	exemption	exemption	NOUN
inlawrev-3369	1690	5	for	for	ADP
inlawrev-3369	1690	6	the	the	DET
inlawrev-3369	1690	7	protective	protective	ADJ
inlawrev-3369	1690	8	clothing	clothing	NOUN
inlawrev-3369	1690	9	worn	wear	VERB
inlawrev-3369	1690	10	by	by	ADP
inlawrev-3369	1690	11	employees	employee	NOUN
inlawrev-3369	1690	12	in	in	ADP
inlawrev-3369	1690	13	the	the	DET
inlawrev-3369	1690	14	garden	garden	NOUN
inlawrev-3369	1690	15	cut	cut	NOUN
inlawrev-3369	1690	16	facility	facility	NOUN
inlawrev-3369	1690	17	,	,	PUNCT
inlawrev-3369	1690	18	the	the	DET
inlawrev-3369	1690	19	court	court	NOUN
inlawrev-3369	1690	20	held	hold	VERB
inlawrev-3369	1690	21	that	that	SCONJ
inlawrev-3369	1690	22	indianapolis	indianapolis	PROPN
inlawrev-3369	1690	23	fruit	fruit	NOUN
inlawrev-3369	1690	24	was	be	AUX
inlawrev-3369	1690	25	entitled	entitle	VERB
inlawrev-3369	1690	26	to	to	ADP
inlawrev-3369	1690	27	the	the	DET
inlawrev-3369	1690	28	exemption	exemption	NOUN
inlawrev-3369	1690	29	because	because	SCONJ
inlawrev-3369	1690	30	the	the	DET
inlawrev-3369	1690	31	clothing	clothing	NOUN
inlawrev-3369	1690	32	was	be	AUX
inlawrev-3369	1690	33	necessary	necessary	ADJ
inlawrev-3369	1690	34	to	to	PART
inlawrev-3369	1690	35	prevent	prevent	VERB
inlawrev-3369	1690	36	contamination	contamination	NOUN
inlawrev-3369	1690	37	,	,	PUNCT
inlawrev-3369	1690	38	as	as	SCONJ
inlawrev-3369	1690	39	provided	provide	VERB
inlawrev-3369	1690	40	for	for	ADP
inlawrev-3369	1690	41	in	in	ADP
inlawrev-3369	1690	42	an	an	DET
inlawrev-3369	1690	43	idsr	idsr	NOUN
inlawrev-3369	1690	44	regulation.^^^	regulation.^^^	PROPN
inlawrev-3369	1690	45	3	3	NUM
inlawrev-3369	1690	46	.	.	PUNCT
inlawrev-3369	1690	47	white	white	PROPN
inlawrev-3369	1690	48	river	river	PROPN
inlawrev-3369	1690	49	environmental	environmental	PROPN
inlawrev-3369	1690	50	partnership	partnership	PROPN
inlawrev-3369	1690	51	v.	v.	ADP
inlawrev-3369	1690	52	department	department	PROPN
inlawrev-3369	1690	53	of	of	ADP
inlawrev-3369	1690	54	state	state	PROPN
inlawrev-3369	1690	55	revenue.^^^—white	revenue.^^^—white	PROPN
inlawrev-3369	1690	56	river	river	PROPN
inlawrev-3369	1690	57	environmental	environmental	ADJ
inlawrev-3369	1690	58	partnership	partnership	NOUN
inlawrev-3369	1690	59	(	(	PUNCT
inlawrev-3369	1690	60	"	"	PUNCT
inlawrev-3369	1690	61	wrep	wrep	NOUN
inlawrev-3369	1690	62	"	"	PUNCT
inlawrev-3369	1690	63	)	)	PUNCT
inlawrev-3369	1690	64	treats	treat	VERB
inlawrev-3369	1690	65	wastewater	wastewater	NOUN
inlawrev-3369	1690	66	so	so	SCONJ
inlawrev-3369	1690	67	that	that	SCONJ
inlawrev-3369	1690	68	it	it	PRON
inlawrev-3369	1690	69	can	can	AUX
inlawrev-3369	1690	70	be	be	AUX
inlawrev-3369	1690	71	discharged	discharge	VERB
inlawrev-3369	1690	72	into	into	ADP
inlawrev-3369	1690	73	the	the	DET
inlawrev-3369	1690	74	white	white	PROPN
inlawrev-3369	1690	75	river.^^	river.^^	PROPN
inlawrev-3369	1690	76	'	'	PUNCT
inlawrev-3369	1690	77	the	the	DET
inlawrev-3369	1690	78	wastewater	wastewater	NOUN
inlawrev-3369	1690	79	518	518	NUM
inlawrev-3369	1690	80	.	.	PUNCT
inlawrev-3369	1691	1	see	see	VERB
inlawrev-3369	1691	2	i	i	PRON
inlawrev-3369	1691	3	d	d	PROPN
inlawrev-3369	1691	4	at	at	ADP
inlawrev-3369	1691	5	1384	1384	NUM
inlawrev-3369	1691	6	-	-	SYM
inlawrev-3369	1691	7	85	85	NUM
inlawrev-3369	1691	8	.	.	PUNCT
inlawrev-3369	1692	1	519	519	NUM
inlawrev-3369	1692	2	.	.	PUNCT
inlawrev-3369	1693	1	i	i	PRON
inlawrev-3369	1693	2	d.	d.	PROPN
inlawrev-3369	1693	3	at	at	ADP
inlawrev-3369	1693	4	1385	1385	NUM
inlawrev-3369	1693	5	.	.	PUNCT
inlawrev-3369	1694	1	520	520	NUM
inlawrev-3369	1694	2	.	.	PUNCT
inlawrev-3369	1695	1	i	i	PRON
inlawrev-3369	1695	2	d	d	PROPN
inlawrev-3369	1695	3	521	521	NUM
inlawrev-3369	1695	4	.	.	PUNCT
inlawrev-3369	1696	1	i	i	PROPN
inlawrev-3369	1696	2	d	d	PROPN
inlawrev-3369	1696	3	522	522	NUM
inlawrev-3369	1696	4	.	.	PUNCT
inlawrev-3369	1697	1	i	i	PRON
inlawrev-3369	1697	2	d	d	PROPN
inlawrev-3369	1697	3	523	523	PROPN
inlawrev-3369	1697	4	.	.	PUNCT
inlawrev-3369	1698	1	see	see	VERB
inlawrev-3369	1698	2	i	i	PRON
inlawrev-3369	1698	3	d.	d.	PROPN
inlawrev-3369	1698	4	524	524	NUM
inlawrev-3369	1698	5	.	.	PUNCT
inlawrev-3369	1699	1	see	see	VERB
inlawrev-3369	1699	2	i	i	PRON
inlawrev-3369	1699	3	d.	d.	PROPN
inlawrev-3369	1699	4	525	525	NUM
inlawrev-3369	1699	5	.	.	PUNCT
inlawrev-3369	1700	1	see	see	VERB
inlawrev-3369	1700	2	i	i	PRON
inlawrev-3369	1700	3	d.	d.	PROPN
inlawrev-3369	1700	4	526	526	NUM
inlawrev-3369	1700	5	.	.	PUNCT
inlawrev-3369	1701	1	see	see	VERB
inlawrev-3369	1701	2	i	i	PROPN
inlawrev-3369	1701	3	d	d	PROPN
inlawrev-3369	1701	4	527	527	NUM
inlawrev-3369	1701	5	.	.	PUNCT
inlawrev-3369	1702	1	i	i	PRON
inlawrev-3369	1702	2	d	d	PROPN
inlawrev-3369	1702	3	at	at	ADP
inlawrev-3369	1702	4	1386	1386	NUM
inlawrev-3369	1702	5	.	.	PUNCT
inlawrev-3369	1703	1	528	528	NUM
inlawrev-3369	1703	2	.	.	PUNCT
inlawrev-3369	1704	1	i	i	PRON
inlawrev-3369	1704	2	d.	d.	PROPN
inlawrev-3369	1704	3	(	(	PUNCT
inlawrev-3369	1704	4	quoting	quote	VERB
inlawrev-3369	1704	5	ind	ind	PROPN
inlawrev-3369	1704	6	.	.	PUNCT
inlawrev-3369	1705	1	admin	admin	PROPN
inlawrev-3369	1705	2	.	.	PUNCT
inlawrev-3369	1706	1	code	code	PROPN
inlawrev-3369	1706	2	tit	tit	PROPN
inlawrev-3369	1706	3	.	.	PUNCT
inlawrev-3369	1707	1	45	45	NUM
inlawrev-3369	1707	2	,	,	PUNCT
inlawrev-3369	1707	3	r.	r.	NOUN
inlawrev-3369	1707	4	2.2	2.2	NUM
inlawrev-3369	1707	5	-	-	SYM
inlawrev-3369	1707	6	5	5	NUM
inlawrev-3369	1707	7	-	-	PUNCT
inlawrev-3369	1707	8	8(k)(1996	8(k)(1996	NUM
inlawrev-3369	1707	9	)	)	PUNCT
inlawrev-3369	1707	10	)	)	PUNCT
inlawrev-3369	1708	1	529	529	X
inlawrev-3369	1708	2	.	.	PUNCT
inlawrev-3369	1709	1	i	i	PRON
inlawrev-3369	1709	2	d	d	PROPN
inlawrev-3369	1709	3	530	530	NUM
inlawrev-3369	1709	4	.	.	PUNCT
inlawrev-3369	1710	1	694	694	NUM
inlawrev-3369	1710	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1710	3	1248	1248	NUM
inlawrev-3369	1710	4	(	(	PUNCT
inlawrev-3369	1710	5	ind	ind	NOUN
inlawrev-3369	1710	6	.	.	PUNCT
inlawrev-3369	1711	1	tax	tax	PROPN
inlawrev-3369	1711	2	ct	ct	PROPN
inlawrev-3369	1711	3	.	.	PROPN
inlawrev-3369	1711	4	1998	1998	NUM
inlawrev-3369	1711	5	)	)	PUNCT
inlawrev-3369	1711	6	.	.	PUNCT
inlawrev-3369	1712	1	531	531	NUM
inlawrev-3369	1712	2	.	.	PUNCT
inlawrev-3369	1712	3	see	see	VERB
inlawrev-3369	1712	4	i	i	PRON
inlawrev-3369	1712	5	d	d	PROPN
inlawrev-3369	1712	6	at	at	ADP
inlawrev-3369	1712	7	1249	1249	NUM
inlawrev-3369	1712	8	.	.	PUNCT
inlawrev-3369	1713	1	1052	1052	NUM
inlawrev-3369	1713	2	indiana	indiana	PROPN
inlawrev-3369	1713	3	law	law	PROPN
inlawrev-3369	1713	4	review	review	NOUN
inlawrev-3369	1713	5	[	[	X
inlawrev-3369	1713	6	vol	vol	NOUN
inlawrev-3369	1713	7	.	.	PUNCT
inlawrev-3369	1714	1	32:1003	32:1003	NUM
inlawrev-3369	1714	2	treatment	treatment	NOUN
inlawrev-3369	1714	3	process	process	NOUN
inlawrev-3369	1714	4	is	be	AUX
inlawrev-3369	1714	5	very	very	ADV
inlawrev-3369	1714	6	extensive	extensive	ADJ
inlawrev-3369	1714	7	.	.	PUNCT
inlawrev-3369	1715	1	as	as	ADP
inlawrev-3369	1715	2	wastewater	wastewater	NOUN
inlawrev-3369	1715	3	enters	enter	NOUN
inlawrev-3369	1715	4	,	,	PUNCT
inlawrev-3369	1715	5	wrep	wrep	NOUN
inlawrev-3369	1715	6	adds	add	VERB
inlawrev-3369	1715	7	chemicals	chemical	NOUN
inlawrev-3369	1715	8	to	to	PART
inlawrev-3369	1715	9	control	control	VERB
inlawrev-3369	1715	10	odors	odor	NOUN
inlawrev-3369	1715	11	and	and	CCONJ
inlawrev-3369	1715	12	coagulate	coagulate	VERB
inlawrev-3369	1715	13	the	the	DET
inlawrev-3369	1715	14	solids	solid	NOUN
inlawrev-3369	1715	15	,	,	PUNCT
inlawrev-3369	1715	16	and	and	CCONJ
inlawrev-3369	1715	17	the	the	DET
inlawrev-3369	1715	18	water	water	NOUN
inlawrev-3369	1715	19	then	then	ADV
inlawrev-3369	1715	20	goes	go	VERB
inlawrev-3369	1715	21	through	through	ADP
inlawrev-3369	1715	22	a	a	DET
inlawrev-3369	1715	23	process	process	NOUN
inlawrev-3369	1715	24	that	that	PRON
inlawrev-3369	1715	25	removes	remove	VERB
inlawrev-3369	1715	26	plant	plant	NOUN
inlawrev-3369	1715	27	matter	matter	NOUN
inlawrev-3369	1715	28	and	and	CCONJ
inlawrev-3369	1715	29	egg	egg	NOUN
inlawrev-3369	1715	30	shells.^^^	shells.^^^	PROPN
inlawrev-3369	1715	31	next	next	ADV
inlawrev-3369	1715	32	,	,	PUNCT
inlawrev-3369	1715	33	the	the	DET
inlawrev-3369	1715	34	larger	large	ADJ
inlawrev-3369	1715	35	solids	solid	NOUN
inlawrev-3369	1715	36	are	be	AUX
inlawrev-3369	1715	37	removed	remove	VERB
inlawrev-3369	1715	38	,	,	PUNCT
inlawrev-3369	1715	39	followed	follow	VERB
inlawrev-3369	1715	40	by	by	ADP
inlawrev-3369	1715	41	aeration	aeration	NOUN
inlawrev-3369	1715	42	that	that	PRON
inlawrev-3369	1715	43	allows	allow	VERB
inlawrev-3369	1715	44	bacteria	bacteria	NOUN
inlawrev-3369	1715	45	to	to	PART
inlawrev-3369	1715	46	attack	attack	VERB
inlawrev-3369	1715	47	any	any	DET
inlawrev-3369	1715	48	remaining	remain	VERB
inlawrev-3369	1715	49	solids	solid	NOUN
inlawrev-3369	1715	50	.	.	PUNCT
inlawrev-3369	1716	1	finally	finally	ADV
inlawrev-3369	1716	2	,	,	PUNCT
inlawrev-3369	1716	3	the	the	DET
inlawrev-3369	1716	4	wastewater	wastewater	NOUN
inlawrev-3369	1716	5	is	be	AUX
inlawrev-3369	1716	6	disinfected	disinfect	VERB
inlawrev-3369	1716	7	and	and	CCONJ
inlawrev-3369	1716	8	ultimately	ultimately	ADV
inlawrev-3369	1716	9	discharged	discharge	VERB
inlawrev-3369	1716	10	into	into	ADP
inlawrev-3369	1716	11	the	the	DET
inlawrev-3369	1716	12	white	white	PROPN
inlawrev-3369	1716	13	river.^^^	river.^^^	PROPN
inlawrev-3369	1716	14	indiana	indiana	PROPN
inlawrev-3369	1716	15	imposes	impose	VERB
inlawrev-3369	1716	16	a	a	DET
inlawrev-3369	1716	17	sales	sale	NOUN
inlawrev-3369	1716	18	tax,^^	tax,^^	NOUN
inlawrev-3369	1716	19	"	"	PUNCT
inlawrev-3369	1716	20	*	*	PUNCT
inlawrev-3369	1716	21	with	with	ADP
inlawrev-3369	1716	22	certain	certain	ADJ
inlawrev-3369	1716	23	exemptions	exemption	NOUN
inlawrev-3369	1716	24	,	,	PUNCT
inlawrev-3369	1716	25	on	on	ADP
inlawrev-3369	1716	26	retail	retail	ADJ
inlawrev-3369	1716	27	transactions	transaction	NOUN
inlawrev-3369	1716	28	and	and	CCONJ
inlawrev-3369	1716	29	a	a	DET
inlawrev-3369	1716	30	use	use	NOUN
inlawrev-3369	1716	31	tax^^^	tax^^^	NOUN
inlawrev-3369	1716	32	on	on	ADP
inlawrev-3369	1716	33	tangible	tangible	ADJ
inlawrev-3369	1716	34	personal	personal	ADJ
inlawrev-3369	1716	35	property	property	NOUN
inlawrev-3369	1716	36	stored	store	VERB
inlawrev-3369	1716	37	,	,	PUNCT
inlawrev-3369	1716	38	used	use	VERB
inlawrev-3369	1716	39	,	,	PUNCT
inlawrev-3369	1716	40	or	or	CCONJ
inlawrev-3369	1716	41	consumed	consume	VERB
inlawrev-3369	1716	42	within	within	ADP
inlawrev-3369	1716	43	indiana	indiana	PROPN
inlawrev-3369	1716	44	.	.	PUNCT
inlawrev-3369	1717	1	wrep	wrep	PROPN
inlawrev-3369	1717	2	argued	argue	VERB
inlawrev-3369	1717	3	that	that	SCONJ
inlawrev-3369	1717	4	it	it	PRON
inlawrev-3369	1717	5	was	be	AUX
inlawrev-3369	1717	6	entitled	entitle	VERB
inlawrev-3369	1717	7	to	to	ADP
inlawrev-3369	1717	8	the	the	DET
inlawrev-3369	1717	9	consumption	consumption	NOUN
inlawrev-3369	1717	10	exemption	exemption	NOUN
inlawrev-3369	1717	11	and	and	CCONJ
inlawrev-3369	1717	12	the	the	DET
inlawrev-3369	1717	13	environmental	environmental	ADJ
inlawrev-3369	1717	14	quality	quality	NOUN
inlawrev-3369	1717	15	exemption.^^^	exemption.^^^	VERB
inlawrev-3369	1717	16	the	the	DET
inlawrev-3369	1717	17	consumption	consumption	NOUN
inlawrev-3369	1717	18	exemption	exemption	NOUN
inlawrev-3369	1717	19	provides	provide	VERB
inlawrev-3369	1717	20	,	,	PUNCT
inlawrev-3369	1717	21	in	in	ADP
inlawrev-3369	1717	22	part	part	NOUN
inlawrev-3369	1717	23	,	,	PUNCT
inlawrev-3369	1717	24	that	that	SCONJ
inlawrev-3369	1717	25	transactions	transaction	NOUN
inlawrev-3369	1717	26	are	be	AUX
inlawrev-3369	1717	27	exempt	exempt	ADJ
inlawrev-3369	1717	28	from	from	ADP
inlawrev-3369	1717	29	sales	sale	NOUN
inlawrev-3369	1717	30	tax	tax	NOUN
inlawrev-3369	1717	31	"	"	PUNCT
inlawrev-3369	1717	32	'	'	PUNCT
inlawrev-3369	1717	33	if	if	SCONJ
inlawrev-3369	1717	34	the	the	DET
inlawrev-3369	1717	35	person	person	NOUN
inlawrev-3369	1717	36	acquiring	acquire	VERB
inlawrev-3369	1717	37	the	the	DET
inlawrev-3369	1717	38	property	property	NOUN
inlawrev-3369	1717	39	acquires	acquire	VERB
inlawrev-3369	1717	40	it	it	PRON
inlawrev-3369	1717	41	for	for	ADP
inlawrev-3369	1717	42	direct	direct	ADJ
inlawrev-3369	1717	43	consumption	consumption	NOUN
inlawrev-3369	1717	44	as	as	ADP
inlawrev-3369	1717	45	a	a	DET
inlawrev-3369	1717	46	material	material	NOUN
inlawrev-3369	1717	47	to	to	PART
inlawrev-3369	1717	48	be	be	AUX
inlawrev-3369	1717	49	consumed	consume	VERB
inlawrev-3369	1717	50	in	in	ADP
inlawrev-3369	1717	51	the	the	DET
inlawrev-3369	1717	52	direct	direct	ADJ
inlawrev-3369	1717	53	production	production	NOUN
inlawrev-3369	1717	54	of	of	ADP
inlawrev-3369	1717	55	other	other	ADJ
inlawrev-3369	1717	56	tangible	tangible	ADJ
inlawrev-3369	1717	57	personal	personal	ADJ
inlawrev-3369	1717	58	property	property	NOUN
inlawrev-3369	1717	59	.	.	PUNCT
inlawrev-3369	1717	60	'	'	PUNCT
inlawrev-3369	1718	1	"	"	PUNCT
inlawrev-3369	1718	2	^^^	^^^	VERB
inlawrev-3369	1718	3	the	the	DET
inlawrev-3369	1718	4	environmental	environmental	ADJ
inlawrev-3369	1718	5	quality	quality	NOUN
inlawrev-3369	1718	6	exemption	exemption	NOUN
inlawrev-3369	1718	7	provides	provide	VERB
inlawrev-3369	1718	8	that	that	SCONJ
inlawrev-3369	1718	9	sales	sale	NOUN
inlawrev-3369	1718	10	are	be	AUX
inlawrev-3369	1718	11	exempt	exempt	ADJ
inlawrev-3369	1718	12	from	from	ADP
inlawrev-3369	1718	13	tax	tax	NOUN
inlawrev-3369	1718	14	if	if	SCONJ
inlawrev-3369	1718	15	:	:	PUNCT
inlawrev-3369	1718	16	"	"	PUNCT
inlawrev-3369	1718	17	(	(	PUNCT
inlawrev-3369	1718	18	1	1	X
inlawrev-3369	1718	19	)	)	PUNCT
inlawrev-3369	1718	20	the	the	DET
inlawrev-3369	1718	21	property	property	NOUN
inlawrev-3369	1718	22	constitutes	constitute	VERB
inlawrev-3369	1718	23	,	,	PUNCT
inlawrev-3369	1718	24	is	be	AUX
inlawrev-3369	1718	25	incorporated	incorporate	VERB
inlawrev-3369	1718	26	into	into	ADP
inlawrev-3369	1718	27	,	,	PUNCT
inlawrev-3369	1718	28	or	or	CCONJ
inlawrev-3369	1718	29	is	be	AUX
inlawrev-3369	1718	30	consumed	consume	VERB
inlawrev-3369	1718	31	in	in	ADP
inlawrev-3369	1718	32	the	the	DET
inlawrev-3369	1718	33	operation	operation	NOUN
inlawrev-3369	1718	34	of	of	ADP
inlawrev-3369	1718	35	a	a	DET
inlawrev-3369	1718	36	device	device	NOUN
inlawrev-3369	1718	37	,	,	PUNCT
inlawrev-3369	1718	38	facility	facility	NOUN
inlawrev-3369	1718	39	,	,	PUNCT
inlawrev-3369	1718	40	or	or	CCONJ
inlawrev-3369	1718	41	structure	structure	NOUN
inlawrev-3369	1718	42	predominantly	predominantly	ADV
inlawrev-3369	1718	43	used	use	VERB
inlawrev-3369	1718	44	and	and	CCONJ
inlawrev-3369	1718	45	acquired	acquire	VERB
inlawrev-3369	1718	46	for	for	ADP
inlawrev-3369	1718	47	the	the	DET
inlawrev-3369	1718	48	purpose	purpose	NOUN
inlawrev-3369	1718	49	of	of	ADP
inlawrev-3369	1718	50	complying	comply	VERB
inlawrev-3369	1718	51	with	with	ADP
inlawrev-3369	1718	52	any	any	DET
inlawrev-3369	1718	53	state	state	NOUN
inlawrev-3369	1718	54	.	.	PUNCT
inlawrev-3369	1718	55	.	.	PUNCT
inlawrev-3369	1719	1	.	.	PUNCT
inlawrev-3369	1720	1	environmental	environmental	ADJ
inlawrev-3369	1720	2	quality	quality	PROPN
inlawrev-3369	1720	3	statute	statute	PROPN
inlawrev-3369	1720	4	[	[	X
inlawrev-3369	1720	5	]	]	X
inlawrev-3369	1720	6	.	.	PUNCT
inlawrev-3369	1720	7	.	.	PUNCT
inlawrev-3369	1721	1	.	.	PUNCT
inlawrev-3369	1722	1	;	;	PUNCT
inlawrev-3369	1722	2	and	and	CCONJ
inlawrev-3369	1722	3	(	(	PUNCT
inlawrev-3369	1722	4	2	2	X
inlawrev-3369	1722	5	)	)	PUNCT
inlawrev-3369	1722	6	the	the	DET
inlawrev-3369	1722	7	person	person	NOUN
inlawrev-3369	1722	8	acquiring	acquire	VERB
inlawrev-3369	1722	9	the	the	DET
inlawrev-3369	1722	10	property	property	NOUN
inlawrev-3369	1722	11	is	be	AUX
inlawrev-3369	1722	12	engaged	engage	VERB
inlawrev-3369	1722	13	in	in	ADP
inlawrev-3369	1722	14	the	the	DET
inlawrev-3369	1722	15	business	business	NOUN
inlawrev-3369	1722	16	of	of	ADP
inlawrev-3369	1722	17	manufacturing	manufacturing	NOUN
inlawrev-3369	1722	18	,	,	PUNCT
inlawrev-3369	1722	19	processing	processing	NOUN
inlawrev-3369	1722	20	,	,	PUNCT
inlawrev-3369	1722	21	refining	refining	NOUN
inlawrev-3369	1722	22	,	,	PUNCT
inlawrev-3369	1722	23	mining	mining	NOUN
inlawrev-3369	1722	24	,	,	PUNCT
inlawrev-3369	1722	25	or	or	CCONJ
inlawrev-3369	1722	26	agriculture	agriculture	NOUN
inlawrev-3369	1722	27	.	.	PUNCT
inlawrev-3369	1722	28	"^^^	"^^^	PUNCT
inlawrev-3369	1723	1	both	both	DET
inlawrev-3369	1723	2	provisions	provision	NOUN
inlawrev-3369	1723	3	require	require	VERB
inlawrev-3369	1723	4	that	that	SCONJ
inlawrev-3369	1723	5	wrep	wrep	NOUN
inlawrev-3369	1723	6	engage	engage	VERB
inlawrev-3369	1723	7	in	in	ADP
inlawrev-3369	1723	8	production	production	NOUN
inlawrev-3369	1723	9	to	to	PART
inlawrev-3369	1723	10	receive	receive	VERB
inlawrev-3369	1723	11	the	the	DET
inlawrev-3369	1723	12	exemption	exemption	NOUN
inlawrev-3369	1723	13	.	.	PUNCT
inlawrev-3369	1724	1	wrep	wrep	PROPN
inlawrev-3369	1724	2	argued	argue	VERB
inlawrev-3369	1724	3	that	that	SCONJ
inlawrev-3369	1724	4	it	it	PRON
inlawrev-3369	1724	5	was	be	AUX
inlawrev-3369	1724	6	engaged	engage	VERB
inlawrev-3369	1724	7	in	in	ADP
inlawrev-3369	1724	8	"	"	PUNCT
inlawrev-3369	1724	9	production	production	NOUN
inlawrev-3369	1724	10	"	"	PUNCT
inlawrev-3369	1724	11	because	because	SCONJ
inlawrev-3369	1724	12	it	it	PRON
inlawrev-3369	1724	13	makes	make	VERB
inlawrev-3369	1724	14	clean	clean	ADJ
inlawrev-3369	1724	15	water	water	NOUN
inlawrev-3369	1724	16	that	that	PRON
inlawrev-3369	1724	17	can	can	AUX
inlawrev-3369	1724	18	be	be	AUX
inlawrev-3369	1724	19	used	use	VERB
inlawrev-3369	1724	20	in	in	ADP
inlawrev-3369	1724	21	irrigation	irrigation	NOUN
inlawrev-3369	1724	22	,	,	PUNCT
inlawrev-3369	1724	23	ash	ash	NOUN
inlawrev-3369	1724	24	that	that	PRON
inlawrev-3369	1724	25	can	can	AUX
inlawrev-3369	1724	26	be	be	AUX
inlawrev-3369	1724	27	used	use	VERB
inlawrev-3369	1724	28	in	in	ADP
inlawrev-3369	1724	29	making	make	VERB
inlawrev-3369	1724	30	brick	brick	NOUN
inlawrev-3369	1724	31	,	,	PUNCT
inlawrev-3369	1724	32	and	and	CCONJ
inlawrev-3369	1724	33	sludge	sludge	NOUN
inlawrev-3369	1724	34	that	that	PRON
inlawrev-3369	1724	35	can	can	AUX
inlawrev-3369	1724	36	be	be	AUX
inlawrev-3369	1724	37	used	use	VERB
inlawrev-3369	1724	38	as	as	ADP
inlawrev-3369	1724	39	a	a	DET
inlawrev-3369	1724	40	fertilizer.^^^	fertilizer.^^^	PROPN
inlawrev-3369	1724	41	additionally	additionally	ADV
inlawrev-3369	1724	42	,	,	PUNCT
inlawrev-3369	1724	43	wrep	wrep	NOUN
inlawrev-3369	1724	44	substantially	substantially	ADV
inlawrev-3369	1724	45	changes	change	VERB
inlawrev-3369	1724	46	the	the	DET
inlawrev-3369	1724	47	wastewater	wastewater	NOUN
inlawrev-3369	1724	48	it	it	PRON
inlawrev-3369	1724	49	receives.^'*^	receives.^'*^	VERB
inlawrev-3369	1724	50	the	the	DET
inlawrev-3369	1724	51	court	court	NOUN
inlawrev-3369	1724	52	agreed	agree	VERB
inlawrev-3369	1724	53	that	that	SCONJ
inlawrev-3369	1724	54	wrep	wrep	NOUN
inlawrev-3369	1724	55	changed	change	VERB
inlawrev-3369	1724	56	the	the	DET
inlawrev-3369	1724	57	wastewater	wastewater	NOUN
inlawrev-3369	1724	58	to	to	ADP
inlawrev-3369	1724	59	a	a	DET
inlawrev-3369	1724	60	"	"	PUNCT
inlawrev-3369	1724	61	'	'	PUNCT
inlawrev-3369	1724	62	a	a	DET
inlawrev-3369	1724	63	form	form	NOUN
inlawrev-3369	1724	64	,	,	PUNCT
inlawrev-3369	1724	65	composition	composition	NOUN
inlawrev-3369	1724	66	,	,	PUNCT
inlawrev-3369	1724	67	or	or	CCONJ
inlawrev-3369	1724	68	character	character	NOUN
inlawrev-3369	1724	69	substantially	substantially	ADV
inlawrev-3369	1724	70	[	[	X
inlawrev-3369	1724	71	sic	sic	ADJ
inlawrev-3369	1724	72	]	]	X
inlawrev-3369	1724	73	different	different	ADJ
inlawrev-3369	1724	74	from	from	ADP
inlawrev-3369	1724	75	that	that	PRON
inlawrev-3369	1724	76	in	in	ADP
inlawrev-3369	1724	77	which	which	PRON
inlawrev-3369	1724	78	it	it	PRON
inlawrev-3369	1724	79	was	be	AUX
inlawrev-3369	1724	80	acquired	acquire	VERB
inlawrev-3369	1724	81	.	.	PUNCT
inlawrev-3369	1725	1	'	'	PUNCT
inlawrev-3369	1725	2	"	"	PUNCT
inlawrev-3369	1725	3	^"^^	^"^^	NOUN
inlawrev-3369	1725	4	however	however	ADV
inlawrev-3369	1725	5	,	,	PUNCT
inlawrev-3369	1725	6	this	this	DET
inlawrev-3369	1725	7	change	change	NOUN
inlawrev-3369	1725	8	in	in	ADP
inlawrev-3369	1725	9	the	the	DET
inlawrev-3369	1725	10	form	form	NOUN
inlawrev-3369	1725	11	or	or	CCONJ
inlawrev-3369	1725	12	composition	composition	NOUN
inlawrev-3369	1725	13	of	of	ADP
inlawrev-3369	1725	14	wastewater	wastewater	NOUN
inlawrev-3369	1725	15	did	do	AUX
inlawrev-3369	1725	16	not	not	PART
inlawrev-3369	1725	17	establish	establish	VERB
inlawrev-3369	1725	18	the	the	DET
inlawrev-3369	1725	19	fact	fact	NOUN
inlawrev-3369	1725	20	that	that	SCONJ
inlawrev-3369	1725	21	wrep	wrep	PROPN
inlawrev-3369	1725	22	engaged	engage	VERB
inlawrev-3369	1725	23	in	in	ADP
inlawrev-3369	1725	24	production	production	NOUN
inlawrev-3369	1725	25	as	as	SCONJ
inlawrev-3369	1725	26	contemplated	contemplate	VERB
inlawrev-3369	1725	27	by	by	ADP
inlawrev-3369	1725	28	the	the	DET
inlawrev-3369	1725	29	exemption	exemption	NOUN
inlawrev-3369	1725	30	provision.^"*^	provision.^"*^	NOUN
inlawrev-3369	1725	31	in	in	ADP
inlawrev-3369	1725	32	this	this	DET
inlawrev-3369	1725	33	case	case	NOUN
inlawrev-3369	1725	34	,	,	PUNCT
inlawrev-3369	1725	35	the	the	DET
inlawrev-3369	1725	36	products	product	NOUN
inlawrev-3369	1725	37	of	of	ADP
inlawrev-3369	1725	38	the	the	DET
inlawrev-3369	1725	39	wastewater	wastewater	NOUN
inlawrev-3369	1725	40	treatment	treatment	NOUN
inlawrev-3369	1725	41	facility	facility	NOUN
inlawrev-3369	1725	42	were	be	AUX
inlawrev-3369	1725	43	not	not	PART
inlawrev-3369	1725	44	sold	sell	VERB
inlawrev-3369	1725	45	;	;	PUNCT
inlawrev-3369	1725	46	therefore	therefore	ADV
inlawrev-3369	1725	47	,	,	PUNCT
inlawrev-3369	1725	48	there	there	PRON
inlawrev-3369	1725	49	was	be	VERB
inlawrev-3369	1725	50	no	no	DET
inlawrev-3369	1725	51	need	need	NOUN
inlawrev-3369	1725	52	for	for	ADP
inlawrev-3369	1725	53	an	an	DET
inlawrev-3369	1725	54	exemption	exemption	NOUN
inlawrev-3369	1725	55	to	to	PART
inlawrev-3369	1725	56	prevent	prevent	VERB
inlawrev-3369	1725	57	tax	tax	NOUN
inlawrev-3369	1725	58	pyramiiding	pyramiiding	NOUN
inlawrev-3369	1725	59	,	,	PUNCT
inlawrev-3369	1725	60	a	a	DET
inlawrev-3369	1725	61	major	major	ADJ
inlawrev-3369	1725	62	purpose	purpose	NOUN
inlawrev-3369	1725	63	of	of	ADP
inlawrev-3369	1725	64	the	the	DET
inlawrev-3369	1725	65	532	532	NUM
inlawrev-3369	1725	66	.	.	PUNCT
inlawrev-3369	1726	1	see	see	VERB
inlawrev-3369	1726	2	i	i	PRON
inlawrev-3369	1726	3	d.	d.	PROPN
inlawrev-3369	1726	4	533	533	NUM
inlawrev-3369	1726	5	.	.	PUNCT
inlawrev-3369	1727	1	see	see	VERB
inlawrev-3369	1727	2	i	i	PRON
inlawrev-3369	1727	3	d.	d.	PROPN
inlawrev-3369	1727	4	534	534	NUM
inlawrev-3369	1727	5	.	.	PUNCT
inlawrev-3369	1728	1	see	see	VERB
inlawrev-3369	1728	2	i	i	PRON
inlawrev-3369	1728	3	d	d	PROPN
inlawrev-3369	1728	4	at	at	ADP
inlawrev-3369	1728	5	1251	1251	NUM
inlawrev-3369	1728	6	(	(	PUNCT
inlawrev-3369	1728	7	citing	cite	VERB
inlawrev-3369	1728	8	ind	ind	NOUN
inlawrev-3369	1728	9	.	.	PUNCT
inlawrev-3369	1729	1	code	code	PROPN
inlawrev-3369	1729	2	§	§	PROPN
inlawrev-3369	1729	3	6	6	NUM
inlawrev-3369	1729	4	-	-	SYM
inlawrev-3369	1729	5	2.5	2.5	NUM
inlawrev-3369	1729	6	-	-	PUNCT
inlawrev-3369	1729	7	2	2	NUM
inlawrev-3369	1729	8	-	-	SYM
inlawrev-3369	1729	9	1	1	NUM
inlawrev-3369	1729	10	(	(	PUNCT
inlawrev-3369	1729	11	1998	1998	NUM
inlawrev-3369	1729	12	)	)	PUNCT
inlawrev-3369	1729	13	)	)	PUNCT
inlawrev-3369	1729	14	.	.	PUNCT
inlawrev-3369	1730	1	535	535	X
inlawrev-3369	1730	2	.	.	PUNCT
inlawrev-3369	1730	3	see	see	VERB
inlawrev-3369	1730	4	i	i	PRON
inlawrev-3369	1730	5	d	d	PROPN
inlawrev-3369	1730	6	(	(	PUNCT
inlawrev-3369	1730	7	citing	cite	VERB
inlawrev-3369	1730	8	ind	ind	NOUN
inlawrev-3369	1730	9	.	.	PUNCT
inlawrev-3369	1731	1	code	code	PROPN
inlawrev-3369	1731	2	§	§	PROPN
inlawrev-3369	1731	3	6	6	NUM
inlawrev-3369	1731	4	-	-	SYM
inlawrev-3369	1731	5	2.5	2.5	NUM
inlawrev-3369	1731	6	-	-	PUNCT
inlawrev-3369	1731	7	3	3	NUM
inlawrev-3369	1731	8	-	-	SYM
inlawrev-3369	1731	9	2	2	NUM
inlawrev-3369	1731	10	(	(	PUNCT
inlawrev-3369	1731	11	1998	1998	NUM
inlawrev-3369	1731	12	)	)	PUNCT
inlawrev-3369	1731	13	)	)	PUNCT
inlawrev-3369	1731	14	.	.	PUNCT
inlawrev-3369	1732	1	536	536	NUM
inlawrev-3369	1732	2	.	.	PUNCT
inlawrev-3369	1733	1	see	see	VERB
inlawrev-3369	1733	2	i	i	PRON
inlawrev-3369	1733	3	d	d	PROPN
inlawrev-3369	1733	4	(	(	PUNCT
inlawrev-3369	1733	5	citing	cite	VERB
inlawrev-3369	1733	6	ind	ind	NOUN
inlawrev-3369	1733	7	.	.	PUNCT
inlawrev-3369	1734	1	code	code	PROPN
inlawrev-3369	1734	2	§	§	PROPN
inlawrev-3369	1734	3	6	6	NUM
inlawrev-3369	1734	4	-	-	SYM
inlawrev-3369	1734	5	2.5	2.5	NUM
inlawrev-3369	1734	6	-	-	PUNCT
inlawrev-3369	1734	7	5	5	NUM
inlawrev-3369	1734	8	-	-	SYM
inlawrev-3369	1734	9	30	30	NUM
inlawrev-3369	1734	10	(	(	PUNCT
inlawrev-3369	1734	11	1998	1998	NUM
inlawrev-3369	1734	12	)	)	PUNCT
inlawrev-3369	1734	13	)	)	PUNCT
inlawrev-3369	1734	14	.	.	PUNCT
inlawrev-3369	1735	1	537	537	X
inlawrev-3369	1735	2	.	.	PUNCT
inlawrev-3369	1736	1	i	i	PRON
inlawrev-3369	1736	2	d	d	PROPN
inlawrev-3369	1736	3	(	(	PUNCT
inlawrev-3369	1736	4	quoting	quote	VERB
inlawrev-3369	1736	5	ind	ind	NOUN
inlawrev-3369	1736	6	.	.	PUNCT
inlawrev-3369	1737	1	code	code	PROPN
inlawrev-3369	1737	2	§	§	PROPN
inlawrev-3369	1737	3	6	6	NUM
inlawrev-3369	1737	4	-	-	SYM
inlawrev-3369	1737	5	2.5	2.5	NUM
inlawrev-3369	1737	6	-	-	PUNCT
inlawrev-3369	1737	7	5	5	NUM
inlawrev-3369	1737	8	-	-	NUM
inlawrev-3369	1737	9	5.1	5.1	NUM
inlawrev-3369	1737	10	(	(	PUNCT
inlawrev-3369	1737	11	1998	1998	NUM
inlawrev-3369	1737	12	)	)	PUNCT
inlawrev-3369	1737	13	)	)	PUNCT
inlawrev-3369	1737	14	.	.	PUNCT
inlawrev-3369	1738	1	538	538	NUM
inlawrev-3369	1738	2	.	.	PUNCT
inlawrev-3369	1739	1	i	i	PRON
inlawrev-3369	1739	2	d	d	PROPN
inlawrev-3369	1739	3	(	(	PUNCT
inlawrev-3369	1739	4	quoting	quote	VERB
inlawrev-3369	1739	5	ind	ind	NOUN
inlawrev-3369	1739	6	.	.	PUNCT
inlawrev-3369	1740	1	code	code	PROPN
inlawrev-3369	1740	2	§	§	PROPN
inlawrev-3369	1740	3	6	6	NUM
inlawrev-3369	1740	4	-	-	SYM
inlawrev-3369	1740	5	2.5	2.5	NUM
inlawrev-3369	1740	6	-	-	PUNCT
inlawrev-3369	1740	7	5	5	NUM
inlawrev-3369	1740	8	-	-	SYM
inlawrev-3369	1740	9	30	30	NUM
inlawrev-3369	1740	10	(	(	PUNCT
inlawrev-3369	1740	11	1998	1998	NUM
inlawrev-3369	1740	12	)	)	PUNCT
inlawrev-3369	1740	13	)	)	PUNCT
inlawrev-3369	1740	14	.	.	PUNCT
inlawrev-3369	1741	1	539	539	X
inlawrev-3369	1741	2	.	.	PUNCT
inlawrev-3369	1742	1	see	see	VERB
inlawrev-3369	1742	2	i	i	PRON
inlawrev-3369	1742	3	d	d	PROPN
inlawrev-3369	1742	4	^x\25\.	^x\25\.	PUNCT
inlawrev-3369	1742	5	540	540	NUM
inlawrev-3369	1742	6	.	.	PUNCT
inlawrev-3369	1743	1	see	see	VERB
inlawrev-3369	1743	2	i	i	PRON
inlawrev-3369	1743	3	d.	d.	PROPN
inlawrev-3369	1743	4	541	541	NUM
inlawrev-3369	1743	5	.	.	PUNCT
inlawrev-3369	1744	1	i	i	PRON
inlawrev-3369	1744	2	d	d	PROPN
inlawrev-3369	1744	3	(	(	PUNCT
inlawrev-3369	1744	4	quoting	quote	VERB
inlawrev-3369	1744	5	ind	ind	NOUN
inlawrev-3369	1744	6	.	.	PUNCT
inlawrev-3369	1745	1	admin	admin	PROPN
inlawrev-3369	1745	2	.	.	PUNCT
inlawrev-3369	1746	1	code	code	PROPN
inlawrev-3369	1746	2	tit	tit	PROPN
inlawrev-3369	1746	3	.	.	PUNCT
inlawrev-3369	1747	1	45	45	NUM
inlawrev-3369	1747	2	,	,	PUNCT
inlawrev-3369	1747	3	r.	r.	NOUN
inlawrev-3369	1747	4	2.2	2.2	NUM
inlawrev-3369	1747	5	-	-	PUNCT
inlawrev-3369	1747	6	510(k	510(k	NUM
inlawrev-3369	1747	7	)	)	PUNCT
inlawrev-3369	1747	8	(	(	PUNCT
inlawrev-3369	1747	9	1996	1996	NUM
inlawrev-3369	1747	10	)	)	PUNCT
inlawrev-3369	1747	11	)	)	PUNCT
inlawrev-3369	1747	12	.	.	PUNCT
inlawrev-3369	1748	1	542	542	NUM
inlawrev-3369	1748	2	.	.	PUNCT
inlawrev-3369	1748	3	see	see	VERB
inlawrev-3369	1748	4	i	i	PRON
inlawrev-3369	1748	5	d.	d.	PROPN
inlawrev-3369	1748	6	1999	1999	NUM
inlawrev-3369	1748	7	]	]	PUNCT
inlawrev-3369	1749	1	taxation	taxation	NOUN
inlawrev-3369	1749	2	1053	1053	NUM
inlawrev-3369	1749	3	exemption	exemption	NOUN
inlawrev-3369	1749	4	provision.^'*^	provision.^'*^	NOUN
inlawrev-3369	1749	5	despite	despite	SCONJ
inlawrev-3369	1749	6	the	the	DET
inlawrev-3369	1749	7	fact	fact	NOUN
inlawrev-3369	1749	8	that	that	SCONJ
inlawrev-3369	1749	9	wastewater	wastewater	NOUN
inlawrev-3369	1749	10	treatment	treatment	NOUN
inlawrev-3369	1749	11	is	be	AUX
inlawrev-3369	1749	12	an	an	DET
inlawrev-3369	1749	13	important	important	ADJ
inlawrev-3369	1749	14	public	public	ADJ
inlawrev-3369	1749	15	interest	interest	NOUN
inlawrev-3369	1749	16	that	that	PRON
inlawrev-3369	1749	17	would	would	AUX
inlawrev-3369	1749	18	be	be	AUX
inlawrev-3369	1749	19	promoted	promote	VERB
inlawrev-3369	1749	20	by	by	ADP
inlawrev-3369	1749	21	granting	grant	VERB
inlawrev-3369	1749	22	an	an	DET
inlawrev-3369	1749	23	exemption	exemption	NOUN
inlawrev-3369	1749	24	,	,	PUNCT
inlawrev-3369	1749	25	the	the	DET
inlawrev-3369	1749	26	court	court	NOUN
inlawrev-3369	1749	27	held	hold	VERB
inlawrev-3369	1749	28	that	that	SCONJ
inlawrev-3369	1749	29	the	the	DET
inlawrev-3369	1749	30	statute	statute	NOUN
inlawrev-3369	1749	31	was	be	AUX
inlawrev-3369	1749	32	not	not	PART
inlawrev-3369	1749	33	meant	mean	VERB
inlawrev-3369	1749	34	to	to	PART
inlawrev-3369	1749	35	grant	grant	VERB
inlawrev-3369	1749	36	an	an	DET
inlawrev-3369	1749	37	exemption	exemption	NOUN
inlawrev-3369	1749	38	in	in	ADP
inlawrev-3369	1749	39	this	this	DET
inlawrev-3369	1749	40	case	case	NOUN
inlawrev-3369	1749	41	because	because	SCONJ
inlawrev-3369	1749	42	wrep	wrep	PROPN
inlawrev-3369	1749	43	had	have	AUX
inlawrev-3369	1749	44	not	not	PART
inlawrev-3369	1749	45	engaged	engage	VERB
inlawrev-3369	1749	46	in	in	ADP
inlawrev-3369	1749	47	"	"	PUNCT
inlawrev-3369	1749	48	production	production	NOUN
inlawrev-3369	1749	49	of	of	ADP
inlawrev-3369	1749	50	other	other	ADJ
inlawrev-3369	1749	51	tangible	tangible	ADJ
inlawrev-3369	1749	52	personal	personal	ADJ
inlawrev-3369	1749	53	property	property	NOUN
inlawrev-3369	1749	54	"	"	PUNCT
inlawrev-3369	1749	55	as	as	SCONJ
inlawrev-3369	1749	56	contemplated	contemplate	VERB
inlawrev-3369	1749	57	by	by	ADP
inlawrev-3369	1749	58	the	the	DET
inlawrev-3369	1749	59	exemption	exemption	NOUN
inlawrev-3369	1749	60	provision.^"^	provision.^"^	ADP
inlawrev-3369	1749	61	"	"	PUNCT
inlawrev-3369	1749	62	*	*	VERB
inlawrev-3369	1749	63	the	the	DET
inlawrev-3369	1749	64	court	court	NOUN
inlawrev-3369	1749	65	noted	note	VERB
inlawrev-3369	1749	66	that	that	SCONJ
inlawrev-3369	1749	67	it	it	PRON
inlawrev-3369	1749	68	was	be	AUX
inlawrev-3369	1749	69	up	up	ADP
inlawrev-3369	1749	70	to	to	ADP
inlawrev-3369	1749	71	the	the	DET
inlawrev-3369	1749	72	general	general	ADJ
inlawrev-3369	1749	73	assembly	assembly	NOUN
inlawrev-3369	1749	74	,	,	PUNCT
inlawrev-3369	1749	75	not	not	PART
inlawrev-3369	1749	76	the	the	DET
inlawrev-3369	1749	77	courts	court	NOUN
inlawrev-3369	1749	78	,	,	PUNCT
inlawrev-3369	1749	79	to	to	PART
inlawrev-3369	1749	80	address	address	VERB
inlawrev-3369	1749	81	any	any	DET
inlawrev-3369	1749	82	inadequacies	inadequacy	NOUN
inlawrev-3369	1749	83	of	of	ADP
inlawrev-3369	1749	84	the	the	DET
inlawrev-3369	1749	85	exemption	exemption	NOUN
inlawrev-3369	1749	86	statute	statute	NOUN
inlawrev-3369	1749	87	.	.	PUNCT
inlawrev-3369	1750	1	4	4	X
inlawrev-3369	1750	2	.	.	X
inlawrev-3369	1750	3	hyatt	hyatt	PROPN
inlawrev-3369	1750	4	corp	corp	PROPN
inlawrev-3369	1750	5	.	.	PROPN
inlawrev-3369	1751	1	v.	v.	PROPN
inlawrev-3369	1751	2	department	department	PROPN
inlawrev-3369	1751	3	of	of	ADP
inlawrev-3369	1751	4	state	state	PROPN
inlawrev-3369	1751	5	revenue.^"*^—hyatt	revenue.^"*^—hyatt	PROPN
inlawrev-3369	1751	6	purchased	purchase	VERB
inlawrev-3369	1751	7	unprepared	unprepared	ADJ
inlawrev-3369	1751	8	food	food	NOUN
inlawrev-3369	1751	9	for	for	ADP
inlawrev-3369	1751	10	the	the	DET
inlawrev-3369	1751	11	purpose	purpose	NOUN
inlawrev-3369	1751	12	of	of	ADP
inlawrev-3369	1751	13	preparing	prepare	VERB
inlawrev-3369	1751	14	and	and	CCONJ
inlawrev-3369	1751	15	serving	serve	VERB
inlawrev-3369	1751	16	complimentary	complimentary	ADJ
inlawrev-3369	1751	17	meals	meal	NOUN
inlawrev-3369	1751	18	to	to	ADP
inlawrev-3369	1751	19	certain	certain	ADJ
inlawrev-3369	1751	20	members	member	NOUN
inlawrev-3369	1751	21	and	and	CCONJ
inlawrev-3369	1751	22	employees.^"*^	employees.^"*^	PUNCT
inlawrev-3369	1751	23	the	the	DET
inlawrev-3369	1751	24	idsr	idsr	NOUN
inlawrev-3369	1751	25	instituted	institute	VERB
inlawrev-3369	1751	26	an	an	DET
inlawrev-3369	1751	27	audit	audit	NOUN
inlawrev-3369	1751	28	and	and	CCONJ
inlawrev-3369	1751	29	discovered	discover	VERB
inlawrev-3369	1751	30	an	an	DET
inlawrev-3369	1751	31	unpaid	unpaid	ADJ
inlawrev-3369	1751	32	tax	tax	NOUN
inlawrev-3369	1751	33	liability	liability	NOUN
inlawrev-3369	1751	34	.^'^^	.^'^^	VERB
inlawrev-3369	1751	35	during	during	ADP
inlawrev-3369	1751	36	the	the	DET
inlawrev-3369	1751	37	proceedings	proceeding	NOUN
inlawrev-3369	1751	38	,	,	PUNCT
inlawrev-3369	1751	39	hyatt	hyatt	PROPN
inlawrev-3369	1751	40	contended	contend	VERB
inlawrev-3369	1751	41	that	that	SCONJ
inlawrev-3369	1751	42	it	it	PRON
inlawrev-3369	1751	43	was	be	AUX
inlawrev-3369	1751	44	entitled	entitle	VERB
inlawrev-3369	1751	45	to	to	PART
inlawrev-3369	1751	46	offset	offset	VERB
inlawrev-3369	1751	47	the	the	DET
inlawrev-3369	1751	48	tax	tax	NOUN
inlawrev-3369	1751	49	liability	liability	NOUN
inlawrev-3369	1751	50	with	with	ADP
inlawrev-3369	1751	51	use	use	NOUN
inlawrev-3369	1751	52	tax	tax	NOUN
inlawrev-3369	1751	53	erroneously	erroneously	ADV
inlawrev-3369	1751	54	paid	pay	VERB
inlawrev-3369	1751	55	on	on	ADP
inlawrev-3369	1751	56	its	its	PRON
inlawrev-3369	1751	57	food	food	NOUN
inlawrev-3369	1751	58	purchases.^"*^	purchases.^"*^	VERB
inlawrev-3369	1751	59	however	however	ADV
inlawrev-3369	1751	60	,	,	PUNCT
inlawrev-3369	1751	61	hyatt	hyatt	PROPN
inlawrev-3369	1751	62	paid	pay	VERB
inlawrev-3369	1751	63	the	the	DET
inlawrev-3369	1751	64	assessment	assessment	NOUN
inlawrev-3369	1751	65	and	and	CCONJ
inlawrev-3369	1751	66	then	then	ADV
inlawrev-3369	1751	67	filed	file	VERB
inlawrev-3369	1751	68	a	a	DET
inlawrev-3369	1751	69	claim	claim	NOUN
inlawrev-3369	1751	70	for	for	ADP
inlawrev-3369	1751	71	a	a	DET
inlawrev-3369	1751	72	refund	refund	NOUN
inlawrev-3369	1751	73	for	for	ADP
inlawrev-3369	1751	74	the	the	DET
inlawrev-3369	1751	75	amount	amount	NOUN
inlawrev-3369	1751	76	of	of	ADP
inlawrev-3369	1751	77	overpayment	overpayment	NOUN
inlawrev-3369	1751	78	of	of	ADP
inlawrev-3369	1751	79	use	use	NOUN
inlawrev-3369	1751	80	tax.^"*^	tax.^"*^	NOUN
inlawrev-3369	1751	81	the	the	DET
inlawrev-3369	1751	82	idsr	idsr	NOUN
inlawrev-3369	1751	83	denied	deny	VERB
inlawrev-3369	1751	84	the	the	DET
inlawrev-3369	1751	85	refund	refund	NOUN
inlawrev-3369	1751	86	claim	claim	NOUN
inlawrev-3369	1751	87	and	and	CCONJ
inlawrev-3369	1751	88	hyatt	hyatt	PROPN
inlawrev-3369	1751	89	appealed.^^^	appealed.^^^	PROPN
inlawrev-3369	1751	90	indiana	indiana	PROPN
inlawrev-3369	1751	91	imposes	impose	VERB
inlawrev-3369	1751	92	a	a	DET
inlawrev-3369	1751	93	sales	sale	NOUN
inlawrev-3369	1751	94	tax^^^	tax^^^	NOUN
inlawrev-3369	1751	95	on	on	ADP
inlawrev-3369	1751	96	retail	retail	ADJ
inlawrev-3369	1751	97	transactions	transaction	NOUN
inlawrev-3369	1751	98	and	and	CCONJ
inlawrev-3369	1751	99	a	a	DET
inlawrev-3369	1751	100	use	use	NOUN
inlawrev-3369	1751	101	tax^^^	tax^^^	NOUN
inlawrev-3369	1751	102	on	on	ADP
inlawrev-3369	1751	103	tangible	tangible	ADJ
inlawrev-3369	1751	104	personal	personal	ADJ
inlawrev-3369	1751	105	property	property	NOUN
inlawrev-3369	1751	106	stored	store	VERB
inlawrev-3369	1751	107	,	,	PUNCT
inlawrev-3369	1751	108	used	use	VERB
inlawrev-3369	1751	109	,	,	PUNCT
inlawrev-3369	1751	110	or	or	CCONJ
inlawrev-3369	1751	111	consumed	consume	VERB
inlawrev-3369	1751	112	within	within	ADP
inlawrev-3369	1751	113	indiana	indiana	PROPN
inlawrev-3369	1751	114	.	.	PUNCT
inlawrev-3369	1752	1	indiana	indiana	PROPN
inlawrev-3369	1752	2	also	also	ADV
inlawrev-3369	1752	3	provides	provide	VERB
inlawrev-3369	1752	4	for	for	ADP
inlawrev-3369	1752	5	exemption	exemption	NOUN
inlawrev-3369	1752	6	from	from	ADP
inlawrev-3369	1752	7	certain	certain	ADJ
inlawrev-3369	1752	8	sales	sale	NOUN
inlawrev-3369	1752	9	and	and	CCONJ
inlawrev-3369	1752	10	use	use	VERB
inlawrev-3369	1752	11	taxes	taxis	NOUN
inlawrev-3369	1752	12	.	.	PUNCT
inlawrev-3369	1753	1	hyatt	hyatt	PROPN
inlawrev-3369	1753	2	claimed	claim	VERB
inlawrev-3369	1753	3	that	that	SCONJ
inlawrev-3369	1753	4	its	its	PRON
inlawrev-3369	1753	5	purchases	purchase	NOUN
inlawrev-3369	1753	6	of	of	ADP
inlawrev-3369	1753	7	food	food	NOUN
inlawrev-3369	1753	8	were	be	AUX
inlawrev-3369	1753	9	exempt	exempt	ADJ
inlawrev-3369	1753	10	under	under	ADP
inlawrev-3369	1753	11	an	an	DET
inlawrev-3369	1753	12	exemption	exemption	NOUN
inlawrev-3369	1753	13	statute	statute	NOUN
inlawrev-3369	1753	14	that	that	PRON
inlawrev-3369	1753	15	provides	provide	VERB
inlawrev-3369	1753	16	:	:	PUNCT
inlawrev-3369	1753	17	"	"	PUNCT
inlawrev-3369	1753	18	sales	sale	NOUN
inlawrev-3369	1753	19	of	of	ADP
inlawrev-3369	1753	20	food	food	NOUN
inlawrev-3369	1753	21	for	for	ADP
inlawrev-3369	1753	22	human	human	ADJ
inlawrev-3369	1753	23	consumption	consumption	NOUN
inlawrev-3369	1753	24	are	be	AUX
inlawrev-3369	1753	25	exempt	exempt	ADJ
inlawrev-3369	1753	26	from	from	ADP
inlawrev-3369	1753	27	the	the	DET
inlawrev-3369	1753	28	state	state	NOUN
inlawrev-3369	1753	29	gross	gross	ADJ
inlawrev-3369	1753	30	retail	retail	ADJ
inlawrev-3369	1753	31	tax	tax	NOUN
inlawrev-3369	1753	32	.	.	PUNCT
inlawrev-3369	1753	33	"^^^	"^^^	PUNCT
inlawrev-3369	1754	1	the	the	DET
inlawrev-3369	1754	2	exemption	exemption	NOUN
inlawrev-3369	1754	3	provision	provision	NOUN
inlawrev-3369	1754	4	also	also	ADV
inlawrev-3369	1754	5	defined	define	VERB
inlawrev-3369	1754	6	"	"	PUNCT
inlawrev-3369	1754	7	food	food	NOUN
inlawrev-3369	1754	8	for	for	ADP
inlawrev-3369	1754	9	human	human	ADJ
inlawrev-3369	1754	10	consumption	consumption	NOUN
inlawrev-3369	1754	11	"	"	PUNCT
inlawrev-3369	1754	12	and	and	CCONJ
inlawrev-3369	1754	13	listed	list	VERB
inlawrev-3369	1754	14	several	several	ADJ
inlawrev-3369	1754	15	types	type	NOUN
inlawrev-3369	1754	16	of	of	ADP
inlawrev-3369	1754	17	food	food	NOUN
inlawrev-3369	1754	18	that	that	PRON
inlawrev-3369	1754	19	were	be	AUX
inlawrev-3369	1754	20	not	not	PART
inlawrev-3369	1754	21	to	to	PART
inlawrev-3369	1754	22	be	be	AUX
inlawrev-3369	1754	23	considered	consider	VERB
inlawrev-3369	1754	24	food	food	NOUN
inlawrev-3369	1754	25	for	for	ADP
inlawrev-3369	1754	26	human	human	ADJ
inlawrev-3369	1754	27	consumption.^^	consumption.^^	NOUN
inlawrev-3369	1754	28	"	"	PUNCT
inlawrev-3369	1754	29	*	*	PUNCT
inlawrev-3369	1754	30	hyatt	hyatt	PROPN
inlawrev-3369	1754	31	argued	argue	VERB
inlawrev-3369	1754	32	that	that	SCONJ
inlawrev-3369	1754	33	it	it	PRON
inlawrev-3369	1754	34	was	be	AUX
inlawrev-3369	1754	35	entitled	entitle	VERB
inlawrev-3369	1754	36	to	to	ADP
inlawrev-3369	1754	37	an	an	DET
inlawrev-3369	1754	38	exemption	exemption	NOUN
inlawrev-3369	1754	39	because	because	SCONJ
inlawrev-3369	1754	40	its	its	PRON
inlawrev-3369	1754	41	activities	activity	NOUN
inlawrev-3369	1754	42	were	be	AUX
inlawrev-3369	1754	43	not	not	PART
inlawrev-3369	1754	44	listed	list	VERB
inlawrev-3369	1754	45	as	as	ADP
inlawrev-3369	1754	46	an	an	DET
inlawrev-3369	1754	47	exclusion	exclusion	NOUN
inlawrev-3369	1754	48	from	from	ADP
inlawrev-3369	1754	49	the	the	DET
inlawrev-3369	1754	50	exemption	exemption	NOUN
inlawrev-3369	1754	51	.	.	PUNCT
inlawrev-3369	1755	1	the	the	DET
inlawrev-3369	1755	2	idsr	idsr	NOUN
inlawrev-3369	1755	3	made	make	VERB
inlawrev-3369	1755	4	several	several	ADJ
inlawrev-3369	1755	5	arguments	argument	NOUN
inlawrev-3369	1755	6	contending	contend	VERB
inlawrev-3369	1755	7	that	that	SCONJ
inlawrev-3369	1755	8	hyatt	hyatt	NOUN
inlawrev-3369	1755	9	was	be	AUX
inlawrev-3369	1755	10	not	not	PART
inlawrev-3369	1755	11	entitled	entitle	VERB
inlawrev-3369	1755	12	to	to	ADP
inlawrev-3369	1755	13	an	an	DET
inlawrev-3369	1755	14	exemption	exemption	NOUN
inlawrev-3369	1755	15	.	.	PUNCT
inlawrev-3369	1756	1	first	first	ADV
inlawrev-3369	1756	2	,	,	PUNCT
inlawrev-3369	1756	3	the	the	DET
inlawrev-3369	1756	4	idsr	idsr	NOUN
inlawrev-3369	1756	5	argued	argue	VERB
inlawrev-3369	1756	6	that	that	SCONJ
inlawrev-3369	1756	7	hyatt	hyatt	NOUN
inlawrev-3369	1756	8	could	could	AUX
inlawrev-3369	1756	9	not	not	PART
inlawrev-3369	1756	10	claim	claim	VERB
inlawrev-3369	1756	11	an	an	DET
inlawrev-3369	1756	12	exemption	exemption	NOUN
inlawrev-3369	1756	13	because	because	SCONJ
inlawrev-3369	1756	14	it	it	PRON
inlawrev-3369	1756	15	did	do	AUX
inlawrev-3369	1756	16	not	not	PART
inlawrev-3369	1756	17	sell	sell	VERB
inlawrev-3369	1756	18	the	the	DET
inlawrev-3369	1756	19	prepared	prepared	ADJ
inlawrev-3369	1756	20	food	food	NOUN
inlawrev-3369	1756	21	and	and	CCONJ
inlawrev-3369	1756	22	consequently	consequently	ADV
inlawrev-3369	1756	23	had	have	AUX
inlawrev-3369	1756	24	not	not	PART
inlawrev-3369	1756	25	collected	collect	VERB
inlawrev-3369	1756	26	or	or	CCONJ
inlawrev-3369	1756	27	paid	pay	VERB
inlawrev-3369	1756	28	sales	sale	NOUN
inlawrev-3369	1756	29	tax	tax	NOUN
inlawrev-3369	1756	30	on	on	ADP
inlawrev-3369	1756	31	the	the	DET
inlawrev-3369	1756	32	food.^^^	food.^^^	PROPN
inlawrev-3369	1756	33	according	accord	VERB
inlawrev-3369	1756	34	to	to	ADP
inlawrev-3369	1756	35	the	the	DET
inlawrev-3369	1756	36	idsr	idsr	NOUN
inlawrev-3369	1756	37	,	,	PUNCT
inlawrev-3369	1756	38	this	this	PRON
inlawrev-3369	1756	39	meant	mean	VERB
inlawrev-3369	1756	40	that	that	SCONJ
inlawrev-3369	1756	41	the	the	DET
inlawrev-3369	1756	42	food	food	NOUN
inlawrev-3369	1756	43	purchases	purchase	NOUN
inlawrev-3369	1756	44	were	be	AUX
inlawrev-3369	1756	45	taxable	taxable	ADJ
inlawrev-3369	1756	46	.	.	PUNCT
inlawrev-3369	1757	1	second	second	ADJ
inlawrev-3369	1757	2	,	,	PUNCT
inlawrev-3369	1757	3	the	the	DET
inlawrev-3369	1757	4	idsr	idsr	NOUN
inlawrev-3369	1757	5	attempted	attempt	VERB
inlawrev-3369	1757	6	to	to	PART
inlawrev-3369	1757	7	show	show	VERB
inlawrev-3369	1757	8	that	that	SCONJ
inlawrev-3369	1757	9	hyatt	hyatt	NOUN
inlawrev-3369	1757	10	did	do	AUX
inlawrev-3369	1757	11	not	not	PART
inlawrev-3369	1757	12	fall	fall	VERB
inlawrev-3369	1757	13	within	within	ADP
inlawrev-3369	1757	14	the	the	DET
inlawrev-3369	1757	15	class	class	NOUN
inlawrev-3369	1757	16	of	of	ADP
inlawrev-3369	1757	17	persons	person	NOUN
inlawrev-3369	1757	18	that	that	PRON
inlawrev-3369	1757	19	the	the	DET
inlawrev-3369	1757	20	general	general	ADJ
inlawrev-3369	1757	21	assembly	assembly	NOUN
inlawrev-3369	1757	22	intended	intend	VERB
inlawrev-3369	1757	23	to	to	PART
inlawrev-3369	1757	24	benefit.^^^	benefit.^^^	VERB
inlawrev-3369	1757	25	however	however	ADV
inlawrev-3369	1757	26	,	,	PUNCT
inlawrev-3369	1757	27	the	the	DET
inlawrev-3369	1757	28	court	court	NOUN
inlawrev-3369	1757	29	viewed	view	VERB
inlawrev-3369	1757	30	the	the	DET
inlawrev-3369	1757	31	idsr	idsr	NOUN
inlawrev-3369	1757	32	's	's	PART
inlawrev-3369	1757	33	arguments	argument	NOUN
inlawrev-3369	1757	34	as	as	ADP
inlawrev-3369	1757	35	attempts	attempt	NOUN
inlawrev-3369	1757	36	to	to	PART
inlawrev-3369	1757	37	add	add	VERB
inlawrev-3369	1757	38	restrictions	restriction	NOUN
inlawrev-3369	1757	39	543	543	NUM
inlawrev-3369	1757	40	.	.	PUNCT
inlawrev-3369	1758	1	see	see	VERB
inlawrev-3369	1758	2	i	i	PRON
inlawrev-3369	1758	3	d.	d.	PROPN
inlawrev-3369	1758	4	dx\25\-52	dx\25\-52	PROPN
inlawrev-3369	1758	5	.	.	PROPN
inlawrev-3369	1758	6	544	544	NUM
inlawrev-3369	1758	7	.	.	PUNCT
inlawrev-3369	1759	1	seeid.2x\251	seeid.2x\251	PROPN
inlawrev-3369	1759	2	.	.	PUNCT
inlawrev-3369	1760	1	545	545	NUM
inlawrev-3369	1760	2	.	.	NOUN
inlawrev-3369	1760	3	695	695	NUM
inlawrev-3369	1760	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1760	5	1051	1051	NUM
inlawrev-3369	1760	6	(	(	PUNCT
inlawrev-3369	1760	7	ind	ind	NOUN
inlawrev-3369	1760	8	.	.	PUNCT
inlawrev-3369	1761	1	tax	tax	PROPN
inlawrev-3369	1761	2	ct	ct	PROPN
inlawrev-3369	1761	3	.	.	PROPN
inlawrev-3369	1761	4	1998	1998	NUM
inlawrev-3369	1761	5	)	)	PUNCT
inlawrev-3369	1761	6	.	.	PUNCT
inlawrev-3369	1762	1	546	546	NUM
inlawrev-3369	1762	2	.	.	PUNCT
inlawrev-3369	1762	3	see	see	VERB
inlawrev-3369	1762	4	i	i	PRON
inlawrev-3369	1762	5	d.	d.	PROPN
inlawrev-3369	1762	6	at	at	ADP
inlawrev-3369	1762	7	1052	1052	NUM
inlawrev-3369	1762	8	.	.	PUNCT
inlawrev-3369	1763	1	547	547	NUM
inlawrev-3369	1763	2	.	.	PUNCT
inlawrev-3369	1763	3	see	see	VERB
inlawrev-3369	1763	4	i	i	PRON
inlawrev-3369	1763	5	d.	d.	PROPN
inlawrev-3369	1763	6	548	548	NUM
inlawrev-3369	1763	7	.	.	PUNCT
inlawrev-3369	1764	1	see	see	VERB
inlawrev-3369	1764	2	i	i	PRON
inlawrev-3369	1764	3	d	d	PROPN
inlawrev-3369	1764	4	549	549	PROPN
inlawrev-3369	1764	5	.	.	PUNCT
inlawrev-3369	1765	1	see	see	VERB
inlawrev-3369	1765	2	i	i	PRON
inlawrev-3369	1765	3	d.	d.	PROPN
inlawrev-3369	1765	4	550	550	NUM
inlawrev-3369	1765	5	.	.	PUNCT
inlawrev-3369	1766	1	see	see	VERB
inlawrev-3369	1766	2	i	i	PRON
inlawrev-3369	1766	3	d.	d.	PROPN
inlawrev-3369	1766	4	551	551	NUM
inlawrev-3369	1766	5	.	.	PUNCT
inlawrev-3369	1767	1	see	see	VERB
inlawrev-3369	1767	2	i	i	PRON
inlawrev-3369	1767	3	d.	d.	PROPN
inlawrev-3369	1767	4	at	at	ADP
inlawrev-3369	1767	5	1053	1053	NUM
inlawrev-3369	1767	6	(	(	PUNCT
inlawrev-3369	1767	7	citing	cite	VERB
inlawrev-3369	1767	8	ind	ind	NOUN
inlawrev-3369	1767	9	.	.	PUNCT
inlawrev-3369	1768	1	code	code	PROPN
inlawrev-3369	1768	2	§	§	PROPN
inlawrev-3369	1768	3	6	6	NUM
inlawrev-3369	1768	4	-	-	SYM
inlawrev-3369	1768	5	2.5	2.5	NUM
inlawrev-3369	1768	6	-	-	PUNCT
inlawrev-3369	1768	7	2	2	NUM
inlawrev-3369	1768	8	-	-	SYM
inlawrev-3369	1768	9	1	1	NUM
inlawrev-3369	1768	10	(	(	PUNCT
inlawrev-3369	1768	11	1998	1998	NUM
inlawrev-3369	1768	12	)	)	PUNCT
inlawrev-3369	1768	13	)	)	PUNCT
inlawrev-3369	1768	14	.	.	PUNCT
inlawrev-3369	1769	1	552	552	NUM
inlawrev-3369	1769	2	.	.	PUNCT
inlawrev-3369	1769	3	see	see	VERB
inlawrev-3369	1769	4	i	i	PRON
inlawrev-3369	1769	5	d	d	PROPN
inlawrev-3369	1769	6	(	(	PUNCT
inlawrev-3369	1769	7	citing	cite	VERB
inlawrev-3369	1769	8	ind	ind	NOUN
inlawrev-3369	1769	9	.	.	PUNCT
inlawrev-3369	1770	1	code	code	PROPN
inlawrev-3369	1770	2	§	§	PROPN
inlawrev-3369	1770	3	6	6	NUM
inlawrev-3369	1770	4	-	-	SYM
inlawrev-3369	1770	5	2.5	2.5	NUM
inlawrev-3369	1770	6	-	-	PUNCT
inlawrev-3369	1770	7	3	3	NUM
inlawrev-3369	1770	8	-	-	PUNCT
inlawrev-3369	1770	9	2(a	2(a	NUM
inlawrev-3369	1770	10	)	)	PUNCT
inlawrev-3369	1770	11	(	(	PUNCT
inlawrev-3369	1770	12	1998	1998	NUM
inlawrev-3369	1770	13	)	)	PUNCT
inlawrev-3369	1770	14	)	)	PUNCT
inlawrev-3369	1770	15	.	.	PUNCT
inlawrev-3369	1771	1	553	553	NUM
inlawrev-3369	1771	2	.	.	PUNCT
inlawrev-3369	1772	1	i	i	PRON
inlawrev-3369	1772	2	d	d	PROPN
inlawrev-3369	1772	3	at	at	ADP
inlawrev-3369	1772	4	1054	1054	NUM
inlawrev-3369	1772	5	(	(	PUNCT
inlawrev-3369	1772	6	quoting	quote	VERB
inlawrev-3369	1772	7	ind	ind	PROPN
inlawrev-3369	1772	8	.	.	PUNCT
inlawrev-3369	1773	1	code	code	PROPN
inlawrev-3369	1773	2	§	§	PROPN
inlawrev-3369	1773	3	6	6	NUM
inlawrev-3369	1773	4	-	-	SYM
inlawrev-3369	1773	5	2.5	2.5	NUM
inlawrev-3369	1773	6	-	-	PUNCT
inlawrev-3369	1773	7	5	5	NUM
inlawrev-3369	1773	8	-	-	SYM
inlawrev-3369	1773	9	20	20	NUM
inlawrev-3369	1773	10	(	(	PUNCT
inlawrev-3369	1773	11	1998	1998	NUM
inlawrev-3369	1773	12	)	)	PUNCT
inlawrev-3369	1773	13	)	)	PUNCT
inlawrev-3369	1773	14	.	.	PUNCT
inlawrev-3369	1774	1	554	554	X
inlawrev-3369	1774	2	.	.	PUNCT
inlawrev-3369	1774	3	see	see	VERB
inlawrev-3369	1774	4	i	i	PRON
inlawrev-3369	1774	5	d	d	PROPN
inlawrev-3369	1774	6	555	555	NUM
inlawrev-3369	1774	7	.	.	PUNCT
inlawrev-3369	1775	1	see	see	VERB
inlawrev-3369	1775	2	i	i	PRON
inlawrev-3369	1775	3	d	d	PROPN
inlawrev-3369	1775	4	?	?	PUNCT
inlawrev-3369	1776	1	x\055	x\055	PROPN
inlawrev-3369	1776	2	.	.	PUNCT
inlawrev-3369	1777	1	556	556	NUM
inlawrev-3369	1777	2	.	.	X
inlawrev-3369	1777	3	seeiddx\()5a	seeiddx\()5a	NOUN
inlawrev-3369	1777	4	.	.	PROPN
inlawrev-3369	1777	5	1	1	NUM
inlawrev-3369	1777	6	054	054	NUM
inlawrev-3369	1777	7	indiana	indiana	PROPN
inlawrev-3369	1777	8	law	law	PROPN
inlawrev-3369	1777	9	review	review	NOUN
inlawrev-3369	1778	1	[	[	X
inlawrev-3369	1778	2	vol	vol	NOUN
inlawrev-3369	1778	3	.	.	PUNCT
inlawrev-3369	1779	1	32	32	NUM
inlawrev-3369	1779	2	:	:	SYM
inlawrev-3369	1779	3	1	1	NUM
inlawrev-3369	1779	4	003	003	NUM
inlawrev-3369	1779	5	to	to	ADP
inlawrev-3369	1779	6	the	the	DET
inlawrev-3369	1779	7	availability	availability	NOUN
inlawrev-3369	1779	8	of	of	ADP
inlawrev-3369	1779	9	the	the	DET
inlawrev-3369	1779	10	exemption.^^^	exemption.^^^	NOUN
inlawrev-3369	1779	11	the	the	DET
inlawrev-3369	1779	12	plain	plain	ADJ
inlawrev-3369	1779	13	language	language	NOUN
inlawrev-3369	1779	14	of	of	ADP
inlawrev-3369	1779	15	the	the	DET
inlawrev-3369	1779	16	statute	statute	NOUN
inlawrev-3369	1779	17	had	have	VERB
inlawrev-3369	1779	18	no	no	DET
inlawrev-3369	1779	19	such	such	ADJ
inlawrev-3369	1779	20	restrictions	restriction	NOUN
inlawrev-3369	1779	21	and	and	CCONJ
inlawrev-3369	1779	22	the	the	DET
inlawrev-3369	1779	23	court	court	NOUN
inlawrev-3369	1779	24	refused	refuse	VERB
inlawrev-3369	1779	25	to	to	PART
inlawrev-3369	1779	26	read	read	VERB
inlawrev-3369	1779	27	such	such	ADJ
inlawrev-3369	1779	28	restrictions	restriction	NOUN
inlawrev-3369	1779	29	into	into	ADP
inlawrev-3369	1779	30	the	the	DET
inlawrev-3369	1779	31	exemption	exemption	NOUN
inlawrev-3369	1779	32	provisions.^^	provisions.^^	NOUN
inlawrev-3369	1779	33	*	*	NOUN
inlawrev-3369	1779	34	the	the	DET
inlawrev-3369	1779	35	court	court	NOUN
inlawrev-3369	1779	36	held	hold	VERB
inlawrev-3369	1779	37	that	that	SCONJ
inlawrev-3369	1779	38	hyatt	hyatt	NOUN
inlawrev-3369	1779	39	was	be	AUX
inlawrev-3369	1779	40	entitled	entitle	VERB
inlawrev-3369	1779	41	to	to	ADP
inlawrev-3369	1779	42	a	a	DET
inlawrev-3369	1779	43	tax	tax	NOUN
inlawrev-3369	1779	44	exemption	exemption	NOUN
inlawrev-3369	1779	45	for	for	ADP
inlawrev-3369	1779	46	the	the	DET
inlawrev-3369	1779	47	purchase	purchase	NOUN
inlawrev-3369	1779	48	of	of	ADP
inlawrev-3369	1779	49	food	food	NOUN
inlawrev-3369	1779	50	and	and	CCONJ
inlawrev-3369	1779	51	stated	state	VERB
inlawrev-3369	1779	52	:	:	PUNCT
inlawrev-3369	1779	53	"	"	PUNCT
inlawrev-3369	1779	54	but	but	CCONJ
inlawrev-3369	1779	55	that	that	DET
inlawrev-3369	1779	56	escape	escape	NOUN
inlawrev-3369	1779	57	is	be	AUX
inlawrev-3369	1779	58	with	with	ADP
inlawrev-3369	1779	59	the	the	DET
inlawrev-3369	1779	60	legislature	legislature	NOUN
inlawrev-3369	1779	61	's	's	PART
inlawrev-3369	1779	62	blessing	blessing	NOUN
inlawrev-3369	1779	63	;	;	PUNCT
inlawrev-3369	1779	64	consequently	consequently	ADV
inlawrev-3369	1779	65	,	,	PUNCT
inlawrev-3369	1779	66	it	it	PRON
inlawrev-3369	1779	67	is	be	AUX
inlawrev-3369	1779	68	not	not	PART
inlawrev-3369	1779	69	for	for	SCONJ
inlawrev-3369	1779	70	this	this	DET
inlawrev-3369	1779	71	court	court	NOUN
inlawrev-3369	1779	72	to	to	PART
inlawrev-3369	1779	73	prevent	prevent	VERB
inlawrev-3369	1779	74	the	the	DET
inlawrev-3369	1779	75	escape	escape	NOUN
inlawrev-3369	1779	76	simply	simply	ADV
inlawrev-3369	1779	77	because	because	SCONJ
inlawrev-3369	1779	78	it	it	PRON
inlawrev-3369	1779	79	deems	deem	VERB
inlawrev-3369	1779	80	a	a	DET
inlawrev-3369	1779	81	taxpayer	taxpayer	NOUN
inlawrev-3369	1779	82	unworthy	unworthy	ADJ
inlawrev-3369	1779	83	of	of	ADP
inlawrev-3369	1779	84	receiving	receive	VERB
inlawrev-3369	1779	85	an	an	DET
inlawrev-3369	1779	86	exemption	exemption	NOUN
inlawrev-3369	1779	87	.	.	PUNCT
inlawrev-3369	1780	1	the	the	DET
inlawrev-3369	1780	2	legislature	legislature	NOUN
inlawrev-3369	1780	3	decides	decide	VERB
inlawrev-3369	1780	4	which	which	PRON
inlawrev-3369	1780	5	taxpayer	taxpayer	NOUN
inlawrev-3369	1780	6	deserves	deserve	VERB
inlawrev-3369	1780	7	to	to	PART
inlawrev-3369	1780	8	escape	escape	VERB
inlawrev-3369	1780	9	taxation	taxation	NOUN
inlawrev-3369	1780	10	.	.	PUNCT
inlawrev-3369	1781	1	"^^^	"^^^	PUNCT
inlawrev-3369	1782	1	h.	h.	PROPN
inlawrev-3369	1782	2	indiana	indiana	PROPN
inlawrev-3369	1782	3	motor	motor	PROPN
inlawrev-3369	1782	4	carrier	carrier	NOUN
inlawrev-3369	1782	5	fuel	fuel	NOUN
inlawrev-3369	1782	6	taxes	taxis	NOUN
inlawrev-3369	1782	7	in	in	ADP
inlawrev-3369	1782	8	bulkmatic	bulkmatic	PROPN
inlawrev-3369	1782	9	transport	transport	PROPN
inlawrev-3369	1782	10	co.	co.	PROPN
inlawrev-3369	1782	11	v.	v.	ADP
inlawrev-3369	1782	12	department	department	PROPN
inlawrev-3369	1782	13	of	of	ADP
inlawrev-3369	1782	14	state	state	PROPN
inlawrev-3369	1782	15	revenue	revenue	NOUN
inlawrev-3369	1782	16	,	,	PUNCT
inlawrev-3369	1782	17	bulkmatic	bulkmatic	ADJ
inlawrev-3369	1782	18	transport	transport	NOUN
inlawrev-3369	1782	19	(	(	PUNCT
inlawrev-3369	1782	20	"	"	PUNCT
inlawrev-3369	1782	21	bulkmatic	bulkmatic	NOUN
inlawrev-3369	1782	22	"	"	PUNCT
inlawrev-3369	1782	23	)	)	PUNCT
inlawrev-3369	1782	24	is	be	AUX
inlawrev-3369	1782	25	a	a	DET
inlawrev-3369	1782	26	trucking	trucking	NOUN
inlawrev-3369	1782	27	company	company	NOUN
inlawrev-3369	1782	28	that	that	PRON
inlawrev-3369	1782	29	serves	serve	VERB
inlawrev-3369	1782	30	customers	customer	NOUN
inlawrev-3369	1782	31	both	both	CCONJ
inlawrev-3369	1782	32	inside	inside	ADP
inlawrev-3369	1782	33	and	and	CCONJ
inlawrev-3369	1782	34	outside	outside	ADV
inlawrev-3369	1782	35	indiana.^^	indiana.^^	PUNCT
inlawrev-3369	1782	36	power	power	NOUN
inlawrev-3369	1782	37	take	take	VERB
inlawrev-3369	1782	38	off	off	ADP
inlawrev-3369	1782	39	(	(	PUNCT
inlawrev-3369	1782	40	"	"	PUNCT
inlawrev-3369	1782	41	pto	pto	PROPN
inlawrev-3369	1782	42	"	"	PUNCT
inlawrev-3369	1782	43	)	)	PUNCT
inlawrev-3369	1782	44	equipment	equipment	NOUN
inlawrev-3369	1782	45	,	,	PUNCT
inlawrev-3369	1782	46	attached	attach	VERB
inlawrev-3369	1782	47	to	to	ADP
inlawrev-3369	1782	48	the	the	DET
inlawrev-3369	1782	49	delivery	delivery	NOUN
inlawrev-3369	1782	50	truck	truck	NOUN
inlawrev-3369	1782	51	,	,	PUNCT
inlawrev-3369	1782	52	was	be	AUX
inlawrev-3369	1782	53	used	use	VERB
inlawrev-3369	1782	54	to	to	PART
inlawrev-3369	1782	55	unload	unload	VERB
inlawrev-3369	1782	56	cargo	cargo	NOUN
inlawrev-3369	1782	57	.	.	PUNCT
inlawrev-3369	1783	1	the	the	DET
inlawrev-3369	1783	2	pto	pto	PROPN
inlawrev-3369	1783	3	equipment	equipment	NOUN
inlawrev-3369	1783	4	was	be	AUX
inlawrev-3369	1783	5	powered	power	VERB
inlawrev-3369	1783	6	by	by	ADP
inlawrev-3369	1783	7	fuel	fuel	NOUN
inlawrev-3369	1783	8	from	from	ADP
inlawrev-3369	1783	9	the	the	DET
inlawrev-3369	1783	10	same	same	ADJ
inlawrev-3369	1783	11	tank	tank	NOUN
inlawrev-3369	1783	12	as	as	SCONJ
inlawrev-3369	1783	13	the	the	DET
inlawrev-3369	1783	14	engine	engine	NOUN
inlawrev-3369	1783	15	and	and	CCONJ
inlawrev-3369	1783	16	the	the	DET
inlawrev-3369	1783	17	average	average	ADJ
inlawrev-3369	1783	18	amount	amount	NOUN
inlawrev-3369	1783	19	of	of	ADP
inlawrev-3369	1783	20	fuel	fuel	NOUN
inlawrev-3369	1783	21	consumed	consume	VERB
inlawrev-3369	1783	22	during	during	ADP
inlawrev-3369	1783	23	an	an	DET
inlawrev-3369	1783	24	unloading	unloading	NOUN
inlawrev-3369	1783	25	was	be	AUX
inlawrev-3369	1783	26	seven	seven	NUM
inlawrev-3369	1783	27	gallons.^^^	gallons.^^^	ADJ
inlawrev-3369	1783	28	trucking	trucking	NOUN
inlawrev-3369	1783	29	companies	company	NOUN
inlawrev-3369	1783	30	are	be	AUX
inlawrev-3369	1783	31	taxed	tax	VERB
inlawrev-3369	1783	32	on	on	ADP
inlawrev-3369	1783	33	the	the	DET
inlawrev-3369	1783	34	fuel	fuel	NOUN
inlawrev-3369	1783	35	consumed	consume	VERB
inlawrev-3369	1783	36	while	while	SCONJ
inlawrev-3369	1783	37	using	use	VERB
inlawrev-3369	1783	38	indiana	indiana	PROPN
inlawrev-3369	1783	39	roads.^^^	roads.^^^	PROPN
inlawrev-3369	1783	40	the	the	DET
inlawrev-3369	1783	41	companies	company	NOUN
inlawrev-3369	1783	42	are	be	AUX
inlawrev-3369	1783	43	taxed	tax	VERB
inlawrev-3369	1783	44	on	on	ADP
inlawrev-3369	1783	45	the	the	DET
inlawrev-3369	1783	46	percentage	percentage	NOUN
inlawrev-3369	1783	47	of	of	ADP
inlawrev-3369	1783	48	fuel	fuel	NOUN
inlawrev-3369	1783	49	used	use	VERB
inlawrev-3369	1783	50	in	in	ADP
inlawrev-3369	1783	51	indiana	indiana	PROPN
inlawrev-3369	1783	52	by	by	ADP
inlawrev-3369	1783	53	calculating	calculate	VERB
inlawrev-3369	1783	54	the	the	DET
inlawrev-3369	1783	55	amount	amount	NOUN
inlawrev-3369	1783	56	of	of	ADP
inlawrev-3369	1783	57	miles	mile	NOUN
inlawrev-3369	1783	58	traveled	travel	VERB
inlawrev-3369	1783	59	on	on	ADP
inlawrev-3369	1783	60	indiana	indiana	PROPN
inlawrev-3369	1783	61	highways	highway	NOUN
inlawrev-3369	1783	62	compared	compare	VERB
inlawrev-3369	1783	63	to	to	ADP
inlawrev-3369	1783	64	the	the	DET
inlawrev-3369	1783	65	total	total	ADJ
inlawrev-3369	1783	66	amount	amount	NOUN
inlawrev-3369	1783	67	of	of	ADP
inlawrev-3369	1783	68	fuel	fuel	NOUN
inlawrev-3369	1783	69	consumed	consume	VERB
inlawrev-3369	1783	70	on	on	ADP
inlawrev-3369	1783	71	all	all	DET
inlawrev-3369	1783	72	nationwide	nationwide	ADJ
inlawrev-3369	1783	73	highways.^^^	highways.^^^	NOUN
inlawrev-3369	1783	74	the	the	DET
inlawrev-3369	1783	75	fuel	fuel	NOUN
inlawrev-3369	1783	76	used	use	VERB
inlawrev-3369	1783	77	by	by	ADP
inlawrev-3369	1783	78	pto	pto	PROPN
inlawrev-3369	1783	79	equipment	equipment	NOUN
inlawrev-3369	1783	80	,	,	PUNCT
inlawrev-3369	1783	81	assuming	assume	VERB
inlawrev-3369	1783	82	the	the	DET
inlawrev-3369	1783	83	equipment	equipment	NOUN
inlawrev-3369	1783	84	is	be	AUX
inlawrev-3369	1783	85	powered	power	VERB
inlawrev-3369	1783	86	from	from	ADP
inlawrev-3369	1783	87	the	the	DET
inlawrev-3369	1783	88	same	same	ADJ
inlawrev-3369	1783	89	tank	tank	NOUN
inlawrev-3369	1783	90	as	as	ADP
inlawrev-3369	1783	91	the	the	DET
inlawrev-3369	1783	92	engine	engine	NOUN
inlawrev-3369	1783	93	,	,	PUNCT
inlawrev-3369	1783	94	is	be	AUX
inlawrev-3369	1783	95	also	also	ADV
inlawrev-3369	1783	96	used	use	VERB
inlawrev-3369	1783	97	in	in	ADP
inlawrev-3369	1783	98	determining	determine	VERB
inlawrev-3369	1783	99	the	the	DET
inlawrev-3369	1783	100	amount	amount	NOUN
inlawrev-3369	1783	101	of	of	ADP
inlawrev-3369	1783	102	tax	tax	NOUN
inlawrev-3369	1783	103	owed	owe	VERB
inlawrev-3369	1783	104	.	.	PUNCT
inlawrev-3369	1784	1	indiana	indiana	PROPN
inlawrev-3369	1784	2	has	have	VERB
inlawrev-3369	1784	3	an	an	DET
inlawrev-3369	1784	4	exemption	exemption	NOUN
inlawrev-3369	1784	5	statute	statute	NOUN
inlawrev-3369	1784	6	for	for	ADP
inlawrev-3369	1784	7	the	the	DET
inlawrev-3369	1784	8	use	use	NOUN
inlawrev-3369	1784	9	of	of	ADP
inlawrev-3369	1784	10	fuel	fuel	NOUN
inlawrev-3369	1784	11	during	during	ADP
inlawrev-3369	1784	12	offloading	offload	VERB
inlawrev-3369	1784	13	with	with	ADP
inlawrev-3369	1784	14	pto	pto	PROPN
inlawrev-3369	1784	15	equipment	equipment	NOUN
inlawrev-3369	1784	16	to	to	PART
inlawrev-3369	1784	17	ameliorate	ameliorate	VERB
inlawrev-3369	1784	18	the	the	DET
inlawrev-3369	1784	19	additional	additional	ADJ
inlawrev-3369	1784	20	tax	tax	NOUN
inlawrev-3369	1784	21	liability.^^	liability.^^	PUNCT
inlawrev-3369	1784	22	however	however	ADV
inlawrev-3369	1784	23	,	,	PUNCT
inlawrev-3369	1784	24	the	the	DET
inlawrev-3369	1784	25	general	general	ADJ
inlawrev-3369	1784	26	assembly	assembly	NOUN
inlawrev-3369	1784	27	limited	limit	VERB
inlawrev-3369	1784	28	the	the	DET
inlawrev-3369	1784	29	exemption	exemption	NOUN
inlawrev-3369	1784	30	to	to	ADP
inlawrev-3369	1784	31	carriers	carrier	NOUN
inlawrev-3369	1784	32	who	who	PRON
inlawrev-3369	1784	33	use	use	VERB
inlawrev-3369	1784	34	pto	pto	PROPN
inlawrev-3369	1784	35	equipment	equipment	NOUN
inlawrev-3369	1784	36	"	"	PUNCT
inlawrev-3369	1784	37	'	'	PUNCT
inlawrev-3369	1784	38	in	in	ADP
inlawrev-3369	1784	39	indiana	indiana	PROPN
inlawrev-3369	1784	40	.	.	PUNCT
inlawrev-3369	1785	1	'	'	PUNCT
inlawrev-3369	1785	2	"	"	PUNCT
inlawrev-3369	1785	3	^^^	^^^	VERB
inlawrev-3369	1785	4	the	the	DET
inlawrev-3369	1785	5	exemption	exemption	NOUN
inlawrev-3369	1785	6	amount	amount	NOUN
inlawrev-3369	1785	7	is	be	AUX
inlawrev-3369	1785	8	not	not	PART
inlawrev-3369	1785	9	determined	determine	VERB
inlawrev-3369	1785	10	by	by	ADP
inlawrev-3369	1785	11	the	the	DET
inlawrev-3369	1785	12	amount	amount	NOUN
inlawrev-3369	1785	13	of	of	ADP
inlawrev-3369	1785	14	fuel	fuel	NOUN
inlawrev-3369	1785	15	consumed	consume	VERB
inlawrev-3369	1785	16	during	during	ADP
inlawrev-3369	1785	17	unloading	unload	VERB
inlawrev-3369	1785	18	with	with	ADP
inlawrev-3369	1785	19	pto	pto	PROPN
inlawrev-3369	1785	20	equipment	equipment	NOUN
inlawrev-3369	1785	21	,	,	PUNCT
inlawrev-3369	1785	22	but	but	CCONJ
inlawrev-3369	1785	23	rather	rather	ADV
inlawrev-3369	1785	24	a	a	DET
inlawrev-3369	1785	25	motor	motor	NOUN
inlawrev-3369	1785	26	carrier	carrier	NOUN
inlawrev-3369	1785	27	is	be	AUX
inlawrev-3369	1785	28	reimbursed	reimburse	VERB
inlawrev-3369	1785	29	15	15	NUM
inlawrev-3369	1785	30	%	%	NOUN
inlawrev-3369	1785	31	of	of	ADP
inlawrev-3369	1785	32	the	the	DET
inlawrev-3369	1785	33	total	total	ADJ
inlawrev-3369	1785	34	amount	amount	NOUN
inlawrev-3369	1785	35	of	of	ADP
inlawrev-3369	1785	36	tax	tax	NOUN
inlawrev-3369	1785	37	paid	pay	VERB
inlawrev-3369	1785	38	for	for	ADP
inlawrev-3369	1785	39	fuel	fuel	NOUN
inlawrev-3369	1785	40	consumption	consumption	NOUN
inlawrev-3369	1785	41	when	when	SCONJ
inlawrev-3369	1785	42	pto	pto	PROPN
inlawrev-3369	1785	43	equipment	equipment	NOUN
inlawrev-3369	1785	44	is	be	AUX
inlawrev-3369	1785	45	used	use	VERB
inlawrev-3369	1785	46	"	"	PUNCT
inlawrev-3369	1785	47	in	in	ADP
inlawrev-3369	1785	48	indiana	indiana	PROPN
inlawrev-3369	1785	49	.	.	PUNCT
inlawrev-3369	1785	50	"	"	PUNCT
inlawrev-3369	1786	1	bulkmatic	bulkmatic	NOUN
inlawrev-3369	1786	2	argued	argue	VERB
inlawrev-3369	1786	3	that	that	SCONJ
inlawrev-3369	1786	4	the	the	DET
inlawrev-3369	1786	5	exemption	exemption	NOUN
inlawrev-3369	1786	6	statute	statute	NOUN
inlawrev-3369	1786	7	was	be	AUX
inlawrev-3369	1786	8	unconstitutional	unconstitutional	ADJ
inlawrev-3369	1786	9	as	as	ADP
inlawrev-3369	1786	10	violative	violative	ADJ
inlawrev-3369	1786	11	ofthe	ofthe	PROPN
inlawrev-3369	1786	12	commerce	commerce	PROPN
inlawrev-3369	1786	13	clause	clause	PROPN
inlawrev-3369	1786	14	ofthe	ofthe	PROPN
inlawrev-3369	1786	15	u.s	u.s	PROPN
inlawrev-3369	1786	16	.	.	PROPN
inlawrev-3369	1786	17	constitution	constitution	PROPN
inlawrev-3369	1786	18	.	.	PUNCT
inlawrev-3369	1787	1	the	the	DET
inlawrev-3369	1787	2	commerce	commerce	PROPN
inlawrev-3369	1787	3	clause	clause	NOUN
inlawrev-3369	1787	4	grants	grant	VERB
inlawrev-3369	1787	5	congress	congress	PROPN
inlawrev-3369	1787	6	the	the	DET
inlawrev-3369	1787	7	"	"	PUNCT
inlawrev-3369	1787	8	'	'	PUNCT
inlawrev-3369	1787	9	power	power	NOUN
inlawrev-3369	1787	10	.	.	PUNCT
inlawrev-3369	1787	11	.	.	PUNCT
inlawrev-3369	1787	12	.	.	PUNCT
inlawrev-3369	1788	1	[	[	X
inlawrev-3369	1788	2	t]o	t]o	X
inlawrev-3369	1788	3	regulate	regulate	VERB
inlawrev-3369	1788	4	commerce	commerce	NOUN
inlawrev-3369	1788	5	.	.	PUNCT
inlawrev-3369	1788	6	.	.	PUNCT
inlawrev-3369	1788	7	.	.	PUNCT
inlawrev-3369	1789	1	among	among	ADP
inlawrev-3369	1789	2	the	the	DET
inlawrev-3369	1789	3	several	several	ADJ
inlawrev-3369	1789	4	states	state	NOUN
inlawrev-3369	1789	5	.	.	PUNCT
inlawrev-3369	1789	6	'	'	PUNCT
inlawrev-3369	1789	7	"	"	PUNCT
inlawrev-3369	1789	8	^^^	^^^	ADJ
inlawrev-3369	1789	9	the	the	DET
inlawrev-3369	1789	10	court	court	NOUN
inlawrev-3369	1789	11	stated	state	VERB
inlawrev-3369	1789	12	that	that	SCONJ
inlawrev-3369	1789	13	the	the	DET
inlawrev-3369	1789	14	tax	tax	NOUN
inlawrev-3369	1789	15	would	would	AUX
inlawrev-3369	1789	16	be	be	AUX
inlawrev-3369	1789	17	upheld	uphold	VERB
inlawrev-3369	1789	18	if	if	SCONJ
inlawrev-3369	1789	19	'	'	PUNCT
inlawrev-3369	1789	20	"	"	PUNCT
inlawrev-3369	1789	21	the	the	DET
inlawrev-3369	1789	22	tax	tax	NOUN
inlawrev-3369	1789	23	is	be	AUX
inlawrev-3369	1789	24	applied	apply	VERB
inlawrev-3369	1789	25	to	to	ADP
inlawrev-3369	1789	26	an	an	DET
inlawrev-3369	1789	27	activity	activity	NOUN
inlawrev-3369	1789	28	with	with	ADP
inlawrev-3369	1789	29	a	a	DET
inlawrev-3369	1789	30	substantial	substantial	ADJ
inlawrev-3369	1789	31	nexus	nexus	NOUN
inlawrev-3369	1789	32	with	with	ADP
inlawrev-3369	1789	33	the	the	DET
inlawrev-3369	1789	34	taxing	tax	VERB
inlawrev-3369	1789	35	state	state	NOUN
inlawrev-3369	1789	36	,	,	PUNCT
inlawrev-3369	1789	37	is	be	AUX
inlawrev-3369	1789	38	fairly	fairly	ADV
inlawrev-3369	1789	39	apportioned	apportion	VERB
inlawrev-3369	1789	40	,	,	PUNCT
inlawrev-3369	1789	41	does	do	AUX
inlawrev-3369	1789	42	not	not	PART
inlawrev-3369	1789	43	discriminate	discriminate	VERB
inlawrev-3369	1789	44	against	against	ADP
inlawrev-3369	1789	45	interstate	interstate	NOUN
inlawrev-3369	1789	46	commerce	commerce	NOUN
inlawrev-3369	1789	47	,	,	PUNCT
inlawrev-3369	1789	48	and	and	CCONJ
inlawrev-3369	1789	49	is	be	AUX
inlawrev-3369	1789	50	fairly	fairly	ADV
inlawrev-3369	1789	51	related	related	ADJ
inlawrev-3369	1789	52	to	to	ADP
inlawrev-3369	1789	53	the	the	DET
inlawrev-3369	1789	54	557	557	NUM
inlawrev-3369	1789	55	.	.	PUNCT
inlawrev-3369	1790	1	see	see	VERB
inlawrev-3369	1790	2	i	i	PRON
inlawrev-3369	1790	3	d.	d.	PROPN
inlawrev-3369	1790	4	at	at	ADP
inlawrev-3369	1790	5	1056	1056	NUM
inlawrev-3369	1790	6	.	.	PUNCT
inlawrev-3369	1791	1	558	558	NUM
inlawrev-3369	1791	2	.	.	PUNCT
inlawrev-3369	1792	1	i	i	PRON
inlawrev-3369	1792	2	d.	d.	PROPN
inlawrev-3369	1792	3	559	559	NUM
inlawrev-3369	1792	4	.	.	PUNCT
inlawrev-3369	1793	1	i	i	PRON
inlawrev-3369	1793	2	d	d	PROPN
inlawrev-3369	1793	3	at	at	ADP
inlawrev-3369	1793	4	1055	1055	NUM
inlawrev-3369	1793	5	-	-	SYM
inlawrev-3369	1793	6	56	56	NUM
inlawrev-3369	1793	7	.	.	NOUN
inlawrev-3369	1794	1	560	560	NUM
inlawrev-3369	1794	2	.	.	PUNCT
inlawrev-3369	1795	1	see	see	VERB
inlawrev-3369	1795	2	i	i	PROPN
inlawrev-3369	1795	3	d.	d.	PROPN
inlawrev-3369	1795	4	di	di	PROPN
inlawrev-3369	1795	5	nil	nil	PROPN
inlawrev-3369	1795	6	.	.	PUNCT
inlawrev-3369	1796	1	561	561	NUM
inlawrev-3369	1796	2	.	.	PUNCT
inlawrev-3369	1797	1	5ee	5ee	ADJ
inlawrev-3369	1797	2	/	/	SYM
inlawrev-3369	1797	3	v/.	v/.	NOUN
inlawrev-3369	1797	4	at	at	ADP
inlawrev-3369	1797	5	1372	1372	NUM
inlawrev-3369	1797	6	-	-	SYM
inlawrev-3369	1797	7	73	73	NUM
inlawrev-3369	1797	8	.	.	PUNCT
inlawrev-3369	1798	1	562	562	NUM
inlawrev-3369	1798	2	.	.	PUNCT
inlawrev-3369	1799	1	see	see	VERB
inlawrev-3369	1799	2	i	i	PRON
inlawrev-3369	1799	3	d	d	PROPN
inlawrev-3369	1799	4	at	at	ADP
inlawrev-3369	1799	5	1372	1372	NUM
inlawrev-3369	1799	6	(	(	PUNCT
inlawrev-3369	1799	7	citing	cite	VERB
inlawrev-3369	1799	8	ind	ind	NOUN
inlawrev-3369	1799	9	.	.	PUNCT
inlawrev-3369	1800	1	code	code	PROPN
inlawrev-3369	1800	2	§	§	PROPN
inlawrev-3369	1800	3	§	§	PROPN
inlawrev-3369	1800	4	6	6	NUM
inlawrev-3369	1800	5	-	-	SYM
inlawrev-3369	1800	6	6	6	NUM
inlawrev-3369	1800	7	-	-	PUNCT
inlawrev-3369	1800	8	4.1	4.1	NUM
inlawrev-3369	1800	9	-	-	SYM
inlawrev-3369	1800	10	4	4	NUM
inlawrev-3369	1800	11	,	,	PUNCT
inlawrev-3369	1800	12	-4.5	-4.5	X
inlawrev-3369	1800	13	(	(	PUNCT
inlawrev-3369	1800	14	1998	1998	NUM
inlawrev-3369	1800	15	)	)	PUNCT
inlawrev-3369	1800	16	)	)	PUNCT
inlawrev-3369	1800	17	.	.	PUNCT
inlawrev-3369	1801	1	563	563	NUM
inlawrev-3369	1801	2	.	.	X
inlawrev-3369	1802	1	seeid^iulz	seeid^iulz	NOUN
inlawrev-3369	1802	2	.	.	PUNCT
inlawrev-3369	1803	1	564	564	NUM
inlawrev-3369	1803	2	.	.	PUNCT
inlawrev-3369	1804	1	see	see	VERB
inlawrev-3369	1804	2	i	i	PRON
inlawrev-3369	1804	3	d.	d.	PROPN
inlawrev-3369	1804	4	565	565	NUM
inlawrev-3369	1804	5	.	.	PUNCT
inlawrev-3369	1805	1	i	i	PRON
inlawrev-3369	1805	2	d	d	PROPN
inlawrev-3369	1805	3	(	(	PUNCT
inlawrev-3369	1805	4	quoting	quote	VERB
inlawrev-3369	1805	5	ind	ind	NOUN
inlawrev-3369	1805	6	.	.	PUNCT
inlawrev-3369	1806	1	code	code	PROPN
inlawrev-3369	1806	2	§	§	PROPN
inlawrev-3369	1806	3	6	6	NUM
inlawrev-3369	1806	4	-	-	SYM
inlawrev-3369	1806	5	6	6	NUM
inlawrev-3369	1806	6	-	-	SYM
inlawrev-3369	1806	7	4	4	NUM
inlawrev-3369	1806	8	.	.	NOUN
inlawrev-3369	1806	9	1	1	NUM
inlawrev-3369	1806	10	-4(d	-4(d	NOUN
inlawrev-3369	1806	11	)	)	PUNCT
inlawrev-3369	1806	12	(	(	PUNCT
inlawrev-3369	1806	13	1998	1998	NUM
inlawrev-3369	1806	14	)	)	PUNCT
inlawrev-3369	1806	15	)	)	PUNCT
inlawrev-3369	1806	16	.	.	PUNCT
inlawrev-3369	1807	1	566	566	NUM
inlawrev-3369	1807	2	.	.	PUNCT
inlawrev-3369	1808	1	i	i	PRON
inlawrev-3369	1808	2	d.	d.	PROPN
inlawrev-3369	1808	3	at	at	ADP
inlawrev-3369	1808	4	1374	1374	NUM
inlawrev-3369	1808	5	(	(	PUNCT
inlawrev-3369	1808	6	quoting	quote	VERB
inlawrev-3369	1808	7	u.s	u.s	PROPN
inlawrev-3369	1808	8	.	.	PROPN
inlawrev-3369	1808	9	const	const	PROPN
inlawrev-3369	1808	10	,	,	PUNCT
inlawrev-3369	1808	11	art	art	NOUN
inlawrev-3369	1808	12	.	.	PUNCT
inlawrev-3369	1809	1	i	i	PRON
inlawrev-3369	1809	2	,	,	PUNCT
inlawrev-3369	1809	3	§	§	PROPN
inlawrev-3369	1809	4	8	8	NUM
inlawrev-3369	1809	5	,	,	PUNCT
inlawrev-3369	1809	6	cl	cl	NOUN
inlawrev-3369	1809	7	.	.	NOUN
inlawrev-3369	1809	8	3	3	NUM
inlawrev-3369	1809	9	)	)	PUNCT
inlawrev-3369	1809	10	.	.	PUNCT
inlawrev-3369	1810	1	1999	1999	NUM
inlawrev-3369	1810	2	]	]	PUNCT
inlawrev-3369	1810	3	taxation	taxation	NOUN
inlawrev-3369	1810	4	1055	1055	NUM
inlawrev-3369	1810	5	services	service	NOUN
inlawrev-3369	1810	6	provided	provide	VERB
inlawrev-3369	1810	7	by	by	ADP
inlawrev-3369	1810	8	the	the	DET
inlawrev-3369	1810	9	state	state	NOUN
inlawrev-3369	1810	10	.	.	PUNCT
inlawrev-3369	1810	11	'	'	PUNCT
inlawrev-3369	1811	1	"	"	PUNCT
inlawrev-3369	1811	2	^^^	^^^	X
inlawrev-3369	1811	3	bulkmatic	bulkmatic	NOUN
inlawrev-3369	1811	4	argued	argue	VERB
inlawrev-3369	1811	5	that	that	SCONJ
inlawrev-3369	1811	6	requiring	require	VERB
inlawrev-3369	1811	7	the	the	DET
inlawrev-3369	1811	8	pto	pto	PROPN
inlawrev-3369	1811	9	equipment	equipment	NOUN
inlawrev-3369	1811	10	to	to	PART
inlawrev-3369	1811	11	be	be	AUX
inlawrev-3369	1811	12	used	use	VERB
inlawrev-3369	1811	13	"	"	PUNCT
inlawrev-3369	1811	14	in	in	ADP
inlawrev-3369	1811	15	indiana	indiana	PROPN
inlawrev-3369	1811	16	"	"	PUNCT
inlawrev-3369	1811	17	in	in	ADP
inlawrev-3369	1811	18	order	order	NOUN
inlawrev-3369	1811	19	to	to	PART
inlawrev-3369	1811	20	qualify	qualify	VERB
inlawrev-3369	1811	21	for	for	ADP
inlawrev-3369	1811	22	the	the	DET
inlawrev-3369	1811	23	exemption	exemption	NOUN
inlawrev-3369	1811	24	discriminates	discriminate	VERB
inlawrev-3369	1811	25	against	against	ADP
inlawrev-3369	1811	26	interstate	interstate	ADJ
inlawrev-3369	1811	27	commerce/^^	commerce/^^	PROPN
inlawrev-3369	1811	28	the	the	DET
inlawrev-3369	1811	29	idsr	idsr	NOUN
inlawrev-3369	1811	30	countered	counter	VERB
inlawrev-3369	1811	31	that	that	SCONJ
inlawrev-3369	1811	32	this	this	DET
inlawrev-3369	1811	33	system	system	NOUN
inlawrev-3369	1811	34	was	be	AUX
inlawrev-3369	1811	35	not	not	PART
inlawrev-3369	1811	36	discriminatory	discriminatory	ADJ
inlawrev-3369	1811	37	because	because	SCONJ
inlawrev-3369	1811	38	it	it	PRON
inlawrev-3369	1811	39	treats	treat	VERB
inlawrev-3369	1811	40	in	in	ADP
inlawrev-3369	1811	41	-	-	PUNCT
inlawrev-3369	1811	42	state	state	NOUN
inlawrev-3369	1811	43	and	and	CCONJ
inlawrev-3369	1811	44	out	out	ADP
inlawrev-3369	1811	45	-	-	PUNCT
inlawrev-3369	1811	46	of	of	ADP
inlawrev-3369	1811	47	-	-	PUNCT
inlawrev-3369	1811	48	state	state	NOUN
inlawrev-3369	1811	49	companies	company	NOUN
inlawrev-3369	1811	50	equally.^^^	equally.^^^	VERB
inlawrev-3369	1811	51	the	the	DET
inlawrev-3369	1811	52	court	court	NOUN
inlawrev-3369	1811	53	noted	note	VERB
inlawrev-3369	1811	54	that	that	SCONJ
inlawrev-3369	1811	55	the	the	DET
inlawrev-3369	1811	56	u.s	u.s	PROPN
inlawrev-3369	1811	57	.	.	PROPN
inlawrev-3369	1811	58	supreme	supreme	PROPN
inlawrev-3369	1811	59	court	court	PROPN
inlawrev-3369	1811	60	has	have	AUX
inlawrev-3369	1811	61	held	hold	VERB
inlawrev-3369	1811	62	that	that	SCONJ
inlawrev-3369	1811	63	it	it	PRON
inlawrev-3369	1811	64	is	be	AUX
inlawrev-3369	1811	65	unconstitutional	unconstitutional	ADJ
inlawrev-3369	1811	66	to	to	ADP
inlawrev-3369	1811	67	"	"	PUNCT
inlawrev-3369	1811	68	'	'	PUNCT
inlawrev-3369	1811	69	tax	tax	NOUN
inlawrev-3369	1811	70	...	...	PUNCT
inlawrev-3369	1811	71	a	a	DET
inlawrev-3369	1811	72	transaction	transaction	NOUN
inlawrev-3369	1811	73	or	or	CCONJ
inlawrev-3369	1811	74	incident	incident	NOUN
inlawrev-3369	1811	75	more	more	ADV
inlawrev-3369	1811	76	heavily	heavily	ADV
inlawrev-3369	1811	77	when	when	SCONJ
inlawrev-3369	1811	78	it	it	PRON
inlawrev-3369	1811	79	crosses	cross	VERB
inlawrev-3369	1811	80	state	state	NOUN
inlawrev-3369	1811	81	lines	line	NOUN
inlawrev-3369	1811	82	than	than	ADP
inlawrev-3369	1811	83	when	when	SCONJ
inlawrev-3369	1811	84	it	it	PRON
inlawrev-3369	1811	85	occurs	occur	VERB
inlawrev-3369	1811	86	entirely	entirely	ADV
inlawrev-3369	1811	87	within	within	ADP
inlawrev-3369	1811	88	the	the	DET
inlawrev-3369	1811	89	state	state	NOUN
inlawrev-3369	1811	90	.	.	PUNCT
inlawrev-3369	1811	91	'	'	PUNCT
inlawrev-3369	1812	1	"	"	PUNCT
inlawrev-3369	1812	2	^^	^^	NUM
inlawrev-3369	1812	3	°	°	NOUN
inlawrev-3369	1812	4	the	the	DET
inlawrev-3369	1812	5	court	court	NOUN
inlawrev-3369	1812	6	discussed	discuss	VERB
inlawrev-3369	1812	7	three	three	NUM
inlawrev-3369	1812	8	cases	case	NOUN
inlawrev-3369	1812	9	and	and	CCONJ
inlawrev-3369	1812	10	how	how	SCONJ
inlawrev-3369	1812	11	they	they	PRON
inlawrev-3369	1812	12	affected	affect	VERB
inlawrev-3369	1812	13	the	the	DET
inlawrev-3369	1812	14	outcome	outcome	NOUN
inlawrev-3369	1812	15	of	of	ADP
inlawrev-3369	1812	16	this	this	DET
inlawrev-3369	1812	17	case	case	NOUN
inlawrev-3369	1812	18	.	.	PUNCT
inlawrev-3369	1813	1	in	in	ADP
inlawrev-3369	1813	2	camps	camp	NOUN
inlawrev-3369	1813	3	newfound	newfound	VERB
inlawrev-3369	1813	4	/	/	SYM
inlawrev-3369	1813	5	qwatonna	qwatonna	NOUN
inlawrev-3369	1813	6	v.	v.	ADP
inlawrev-3369	1813	7	town	town	NOUN
inlawrev-3369	1813	8	ofharrison^^^	ofharrison^^^	PROPN
inlawrev-3369	1813	9	the	the	DET
inlawrev-3369	1813	10	u.s	u.s	PROPN
inlawrev-3369	1813	11	.	.	PROPN
inlawrev-3369	1813	12	supreme	supreme	PROPN
inlawrev-3369	1813	13	court	court	PROPN
inlawrev-3369	1813	14	invalidated	invalidate	VERB
inlawrev-3369	1813	15	a	a	DET
inlawrev-3369	1813	16	property	property	NOUN
inlawrev-3369	1813	17	tax	tax	NOUN
inlawrev-3369	1813	18	as	as	ADP
inlawrev-3369	1813	19	violating	violate	VERB
inlawrev-3369	1813	20	the	the	DET
inlawrev-3369	1813	21	commerce	commerce	NOUN
inlawrev-3369	1813	22	clause	clause	NOUN
inlawrev-3369	1813	23	because	because	SCONJ
inlawrev-3369	1813	24	charitable	charitable	ADJ
inlawrev-3369	1813	25	organizations	organization	NOUN
inlawrev-3369	1813	26	that	that	PRON
inlawrev-3369	1813	27	catered	cater	VERB
inlawrev-3369	1813	28	to	to	ADP
inlawrev-3369	1813	29	non	non	NOUN
inlawrev-3369	1813	30	-	-	NOUN
inlawrev-3369	1813	31	residents	resident	NOUN
inlawrev-3369	1813	32	were	be	AUX
inlawrev-3369	1813	33	given	give	VERB
inlawrev-3369	1813	34	a	a	DET
inlawrev-3369	1813	35	reduced	reduce	VERB
inlawrev-3369	1813	36	tax	tax	NOUN
inlawrev-3369	1813	37	exemption	exemption	NOUN
inlawrev-3369	1813	38	as	as	ADP
inlawrev-3369	1813	39	compared	compare	VERB
inlawrev-3369	1813	40	with	with	ADP
inlawrev-3369	1813	41	charitable	charitable	ADJ
inlawrev-3369	1813	42	organizations	organization	NOUN
inlawrev-3369	1813	43	catering	cater	VERB
inlawrev-3369	1813	44	to	to	ADP
inlawrev-3369	1813	45	residents	resident	NOUN
inlawrev-3369	1813	46	.	.	PUNCT
inlawrev-3369	1814	1	the	the	DET
inlawrev-3369	1814	2	supreme	supreme	PROPN
inlawrev-3369	1814	3	court	court	PROPN
inlawrev-3369	1814	4	reasoned	reason	VERB
inlawrev-3369	1814	5	that	that	SCONJ
inlawrev-3369	1814	6	the	the	DET
inlawrev-3369	1814	7	exemption	exemption	NOUN
inlawrev-3369	1814	8	statute	statute	NOUN
inlawrev-3369	1814	9	encouraged	encourage	VERB
inlawrev-3369	1814	10	organizations	organization	NOUN
inlawrev-3369	1814	11	to	to	PART
inlawrev-3369	1814	12	limit	limit	VERB
inlawrev-3369	1814	13	the	the	DET
inlawrev-3369	1814	14	out	out	ADJ
inlawrev-3369	1814	15	-	-	PUNCT
inlawrev-3369	1814	16	of	of	ADP
inlawrev-3369	1814	17	-	-	PUNCT
inlawrev-3369	1814	18	state	state	NOUN
inlawrev-3369	1814	19	participants	participant	NOUN
inlawrev-3369	1814	20	.^^^	.^^^	VERB
inlawrev-3369	1814	21	similar	similar	ADJ
inlawrev-3369	1814	22	to	to	ADP
inlawrev-3369	1814	23	camps	camp	NOUN
inlawrev-3369	1814	24	newfound^	newfound^	ADP
inlawrev-3369	1814	25	the	the	DET
inlawrev-3369	1814	26	bulkmatic	bulkmatic	ADJ
inlawrev-3369	1814	27	court	court	NOUN
inlawrev-3369	1814	28	stated	state	VERB
inlawrev-3369	1814	29	that	that	SCONJ
inlawrev-3369	1814	30	limiting	limit	VERB
inlawrev-3369	1814	31	the	the	DET
inlawrev-3369	1814	32	exemption	exemption	NOUN
inlawrev-3369	1814	33	to	to	ADP
inlawrev-3369	1814	34	offloads	offload	NOUN
inlawrev-3369	1814	35	"	"	PUNCT
inlawrev-3369	1814	36	in	in	ADP
inlawrev-3369	1814	37	indiana	indiana	PROPN
inlawrev-3369	1814	38	"	"	PUNCT
inlawrev-3369	1814	39	encouraged	encourage	VERB
inlawrev-3369	1814	40	carriers	carrier	NOUN
inlawrev-3369	1814	41	to	to	PART
inlawrev-3369	1814	42	limit	limit	VERB
inlawrev-3369	1814	43	deliveries	delivery	NOUN
inlawrev-3369	1814	44	to	to	ADP
inlawrev-3369	1814	45	customers	customer	NOUN
inlawrev-3369	1814	46	within	within	ADP
inlawrev-3369	1814	47	indiana	indiana	PROPN
inlawrev-3369	1814	48	to	to	PART
inlawrev-3369	1814	49	take	take	VERB
inlawrev-3369	1814	50	advantage	advantage	NOUN
inlawrev-3369	1814	51	of	of	ADP
inlawrev-3369	1814	52	the	the	DET
inlawrev-3369	1814	53	tax	tax	NOUN
inlawrev-3369	1814	54	exemption	exemption	NOUN
inlawrev-3369	1814	55	.	.	PUNCT
inlawrev-3369	1815	1	in	in	ADP
inlawrev-3369	1815	2	boston	boston	PROPN
inlawrev-3369	1815	3	stock	stock	PROPN
inlawrev-3369	1815	4	exchange	exchange	PROPN
inlawrev-3369	1815	5	v.	v.	ADP
inlawrev-3369	1815	6	state	state	PROPN
inlawrev-3369	1815	7	tax	tax	PROPN
inlawrev-3369	1815	8	commission,^^^	commission,^^^	PROPN
inlawrev-3369	1815	9	new	new	PROPN
inlawrev-3369	1815	10	york	york	PROPN
inlawrev-3369	1815	11	imposed	impose	VERB
inlawrev-3369	1815	12	a	a	DET
inlawrev-3369	1815	13	tax	tax	NOUN
inlawrev-3369	1815	14	on	on	ADP
inlawrev-3369	1815	15	sales	sale	NOUN
inlawrev-3369	1815	16	of	of	ADP
inlawrev-3369	1815	17	securities	security	NOUN
inlawrev-3369	1815	18	.	.	PUNCT
inlawrev-3369	1816	1	however	however	ADV
inlawrev-3369	1816	2	,	,	PUNCT
inlawrev-3369	1816	3	new	new	PROPN
inlawrev-3369	1816	4	york	york	PROPN
inlawrev-3369	1816	5	taxed	tax	VERB
inlawrev-3369	1816	6	out	out	ADP
inlawrev-3369	1816	7	-	-	PUNCT
inlawrev-3369	1816	8	of	of	ADP
inlawrev-3369	1816	9	-	-	PUNCT
inlawrev-3369	1816	10	state	state	NOUN
inlawrev-3369	1816	11	transactions	transaction	NOUN
inlawrev-3369	1816	12	more	more	ADV
inlawrev-3369	1816	13	heavily	heavily	ADV
inlawrev-3369	1816	14	than	than	ADP
inlawrev-3369	1816	15	in	in	ADP
inlawrev-3369	1816	16	-	-	PUNCT
inlawrev-3369	1816	17	state	state	NOUN
inlawrev-3369	1816	18	transactions	transaction	NOUN
inlawrev-3369	1816	19	.^^^	.^^^	PUNCT
inlawrev-3369	1817	1	the	the	DET
inlawrev-3369	1817	2	supreme	supreme	PROPN
inlawrev-3369	1817	3	court	court	PROPN
inlawrev-3369	1817	4	ruled	rule	VERB
inlawrev-3369	1817	5	that	that	SCONJ
inlawrev-3369	1817	6	the	the	DET
inlawrev-3369	1817	7	exemption	exemption	NOUN
inlawrev-3369	1817	8	for	for	ADP
inlawrev-3369	1817	9	in	in	ADP
inlawrev-3369	1817	10	-	-	PUNCT
inlawrev-3369	1817	11	state	state	NOUN
inlawrev-3369	1817	12	status	status	NOUN
inlawrev-3369	1817	13	was	be	AUX
inlawrev-3369	1817	14	discriminatory.^^^	discriminatory.^^^	VERB
inlawrev-3369	1817	15	the	the	DET
inlawrev-3369	1817	16	tax	tax	NOUN
inlawrev-3369	1817	17	court	court	NOUN
inlawrev-3369	1817	18	analogized	analogize	VERB
inlawrev-3369	1817	19	boston	boston	PROPN
inlawrev-3369	1817	20	stock	stock	PROPN
inlawrev-3369	1817	21	exchange	exchange	NOUN
inlawrev-3369	1817	22	to	to	ADP
inlawrev-3369	1817	23	bulkmatic^	bulkmatic^	NOUN
inlawrev-3369	1817	24	finding	find	VERB
inlawrev-3369	1817	25	that	that	SCONJ
inlawrev-3369	1817	26	"	"	PUNCT
inlawrev-3369	1817	27	[	[	X
inlawrev-3369	1817	28	l]ike	l]ike	ADP
inlawrev-3369	1817	29	the	the	DET
inlawrev-3369	1817	30	new	new	PROPN
inlawrev-3369	1817	31	york	york	PROPN
inlawrev-3369	1817	32	exemption	exemption	NOUN
inlawrev-3369	1817	33	scheme	scheme	NOUN
inlawrev-3369	1817	34	,	,	PUNCT
inlawrev-3369	1817	35	the	the	DET
inlawrev-3369	1817	36	'	'	PUNCT
inlawrev-3369	1817	37	in	in	ADP
inlawrev-3369	1817	38	indiana	indiana	PROPN
inlawrev-3369	1817	39	'	'	PUNCT
inlawrev-3369	1817	40	exemption	exemption	NOUN
inlawrev-3369	1817	41	does	do	AUX
inlawrev-3369	1817	42	not	not	PART
inlawrev-3369	1817	43	result	result	VERB
inlawrev-3369	1817	44	in	in	ADP
inlawrev-3369	1817	45	'	'	PUNCT
inlawrev-3369	1817	46	substantially	substantially	ADV
inlawrev-3369	1817	47	evenhanded	evenhanded	ADJ
inlawrev-3369	1817	48	treatment	treatment	NOUN
inlawrev-3369	1817	49	'	'	PUNCT
inlawrev-3369	1817	50	of	of	ADP
inlawrev-3369	1817	51	motor	motor	NOUN
inlawrev-3369	1817	52	carriers	carrier	NOUN
inlawrev-3369	1817	53	.	.	PUNCT
inlawrev-3369	1817	54	"^^^	"^^^	PUNCT
inlawrev-3369	1818	1	additionally	additionally	ADV
inlawrev-3369	1818	2	,	,	PUNCT
inlawrev-3369	1818	3	the	the	DET
inlawrev-3369	1818	4	court	court	NOUN
inlawrev-3369	1818	5	discussed	discuss	VERB
inlawrev-3369	1818	6	westinghonse	westinghonse	PROPN
inlawrev-3369	1818	7	electric	electric	PROPN
inlawrev-3369	1818	8	corp	corp	PROPN
inlawrev-3369	1818	9	.	.	PROPN
inlawrev-3369	1819	1	v.	v.	PROPN
inlawrev-3369	1819	2	tully^^^	tully^^^	PROPN
inlawrev-3369	1820	1	wherein	wherein	SCONJ
inlawrev-3369	1820	2	the	the	DET
inlawrev-3369	1820	3	supreme	supreme	PROPN
inlawrev-3369	1820	4	court	court	PROPN
inlawrev-3369	1820	5	again	again	ADV
inlawrev-3369	1820	6	struck	strike	VERB
inlawrev-3369	1820	7	down	down	ADP
inlawrev-3369	1820	8	a	a	DET
inlawrev-3369	1820	9	new	new	PROPN
inlawrev-3369	1820	10	york	york	PROPN
inlawrev-3369	1820	11	statute	statute	NOUN
inlawrev-3369	1820	12	because	because	SCONJ
inlawrev-3369	1820	13	the	the	DET
inlawrev-3369	1820	14	statute	statute	NOUN
inlawrev-3369	1820	15	placed	place	VERB
inlawrev-3369	1820	16	a	a	DET
inlawrev-3369	1820	17	'	'	PUNCT
inlawrev-3369	1820	18	"	"	PUNCT
inlawrev-3369	1820	19	discriminatory	discriminatory	ADJ
inlawrev-3369	1820	20	burden	burden	NOUN
inlawrev-3369	1820	21	on	on	ADP
inlawrev-3369	1820	22	commerce	commerce	NOUN
inlawrev-3369	1820	23	to	to	ADP
inlawrev-3369	1820	24	sister	sister	NOUN
inlawrev-3369	1820	25	states	state	NOUN
inlawrev-3369	1820	26	.	.	PUNCT
inlawrev-3369	1821	1	'	'	PUNCT
inlawrev-3369	1821	2	"	"	PUNCT
inlawrev-3369	1821	3	^^^	^^^	X
inlawrev-3369	1821	4	like	like	ADP
inlawrev-3369	1821	5	westinghouse	westinghouse	NOUN
inlawrev-3369	1821	6	,	,	PUNCT
inlawrev-3369	1821	7	the	the	DET
inlawrev-3369	1821	8	statute	statute	NOUN
inlawrev-3369	1821	9	in	in	ADP
inlawrev-3369	1821	10	bulkmatic	bulkmatic	NOUN
inlawrev-3369	1821	11	impermissibly	impermissibly	ADV
inlawrev-3369	1821	12	discriminated	discriminate	VERB
inlawrev-3369	1821	13	against	against	ADP
inlawrev-3369	1821	14	out	out	ADV
inlawrev-3369	1821	15	-	-	PUNCT
inlawrev-3369	1821	16	of	of	ADP
inlawrev-3369	1821	17	-	-	PUNCT
inlawrev-3369	1821	18	state	state	NOUN
inlawrev-3369	1821	19	interests.^^^	interests.^^^	NOUN
inlawrev-3369	1821	20	according	accord	VERB
inlawrev-3369	1821	21	to	to	ADP
inlawrev-3369	1821	22	the	the	DET
inlawrev-3369	1821	23	idsr	idsr	NOUN
inlawrev-3369	1821	24	,	,	PUNCT
inlawrev-3369	1821	25	the	the	DET
inlawrev-3369	1821	26	exemption	exemption	NOUN
inlawrev-3369	1821	27	did	do	AUX
inlawrev-3369	1821	28	not	not	PART
inlawrev-3369	1821	29	discriminate	discriminate	VERB
inlawrev-3369	1821	30	against	against	ADP
inlawrev-3369	1821	31	interstate	interstate	ADJ
inlawrev-3369	1821	32	commerce	commerce	NOUN
inlawrev-3369	1821	33	.	.	PUNCT
inlawrev-3369	1822	1	the	the	DET
inlawrev-3369	1822	2	idsr	idsr	NOUN
inlawrev-3369	1822	3	claimed	claim	VERB
inlawrev-3369	1822	4	that	that	SCONJ
inlawrev-3369	1822	5	because	because	SCONJ
inlawrev-3369	1822	6	it	it	PRON
inlawrev-3369	1822	7	did	do	AUX
inlawrev-3369	1822	8	not	not	PART
inlawrev-3369	1822	9	differentiate	differentiate	VERB
inlawrev-3369	1822	10	between	between	ADP
inlawrev-3369	1822	11	instate	instate	NOUN
inlawrev-3369	1822	12	and	and	CCONJ
inlawrev-3369	1822	13	out	out	ADP
inlawrev-3369	1822	14	-	-	PUNCT
inlawrev-3369	1822	15	of	of	ADP
inlawrev-3369	1822	16	-	-	PUNCT
inlawrev-3369	1822	17	state	state	NOUN
inlawrev-3369	1822	18	companies	company	NOUN
inlawrev-3369	1822	19	,	,	PUNCT
inlawrev-3369	1822	20	the	the	DET
inlawrev-3369	1822	21	statute	statute	NOUN
inlawrev-3369	1822	22	did	do	AUX
inlawrev-3369	1822	23	not	not	PART
inlawrev-3369	1822	24	violate	violate	VERB
inlawrev-3369	1822	25	interstate	interstate	ADJ
inlawrev-3369	1822	26	567	567	NUM
inlawrev-3369	1822	27	.	.	PUNCT
inlawrev-3369	1823	1	i	i	PRON
inlawrev-3369	1823	2	d.	d.	PROPN
inlawrev-3369	1823	3	at	at	ADP
inlawrev-3369	1823	4	1376	1376	NUM
inlawrev-3369	1823	5	(	(	PUNCT
inlawrev-3369	1823	6	quoting	quote	VERB
inlawrev-3369	1823	7	complete	complete	ADJ
inlawrev-3369	1823	8	auto	auto	NOUN
inlawrev-3369	1823	9	transit	transit	NOUN
inlawrev-3369	1823	10	,	,	PUNCT
inlawrev-3369	1823	11	inc	inc	PROPN
inlawrev-3369	1823	12	.	.	PROPN
inlawrev-3369	1824	1	v.	v.	PROPN
inlawrev-3369	1824	2	brady	brady	PROPN
inlawrev-3369	1824	3	,	,	PUNCT
inlawrev-3369	1825	1	430	430	NUM
inlawrev-3369	1825	2	u.s	u.s	PROPN
inlawrev-3369	1825	3	.	.	PROPN
inlawrev-3369	1825	4	274	274	NUM
inlawrev-3369	1825	5	,	,	PUNCT
inlawrev-3369	1825	6	279	279	NUM
inlawrev-3369	1825	7	(	(	PUNCT
inlawrev-3369	1825	8	1977	1977	NUM
inlawrev-3369	1825	9	)	)	PUNCT
inlawrev-3369	1825	10	)	)	PUNCT
inlawrev-3369	1825	11	.	.	PUNCT
inlawrev-3369	1826	1	568	568	NUM
inlawrev-3369	1826	2	.	.	PUNCT
inlawrev-3369	1826	3	see	see	VERB
inlawrev-3369	1826	4	i	i	PRON
inlawrev-3369	1826	5	d.	d.	PROPN
inlawrev-3369	1826	6	ai	ai	VERB
inlawrev-3369	1826	7	1315	1315	NUM
inlawrev-3369	1826	8	.	.	PUNCT
inlawrev-3369	1827	1	569	569	NUM
inlawrev-3369	1827	2	.	.	PUNCT
inlawrev-3369	1828	1	see	see	VERB
inlawrev-3369	1828	2	i	i	PROPN
inlawrev-3369	1828	3	d	d	PROPN
inlawrev-3369	1828	4	570	570	PROPN
inlawrev-3369	1828	5	.	.	PUNCT
inlawrev-3369	1829	1	i	i	PRON
inlawrev-3369	1829	2	d	d	PROPN
inlawrev-3369	1829	3	at	at	ADP
inlawrev-3369	1829	4	1376	1376	NUM
inlawrev-3369	1829	5	(	(	PUNCT
inlawrev-3369	1829	6	quoting	quote	VERB
inlawrev-3369	1829	7	fulton	fulton	PROPN
inlawrev-3369	1829	8	corp	corp	PROPN
inlawrev-3369	1829	9	.	.	PROPN
inlawrev-3369	1829	10	v.	v.	PROPN
inlawrev-3369	1829	11	faulkner	faulkner	PROPN
inlawrev-3369	1829	12	,	,	PUNCT
inlawrev-3369	1829	13	516	516	NUM
inlawrev-3369	1829	14	u.s	u.s	PROPN
inlawrev-3369	1829	15	.	.	PROPN
inlawrev-3369	1829	16	325	325	NUM
inlawrev-3369	1829	17	,	,	PUNCT
inlawrev-3369	1829	18	331	331	NUM
inlawrev-3369	1829	19	(	(	PUNCT
inlawrev-3369	1829	20	1996	1996	NUM
inlawrev-3369	1829	21	)	)	PUNCT
inlawrev-3369	1829	22	)	)	PUNCT
inlawrev-3369	1829	23	.	.	PUNCT
inlawrev-3369	1830	1	571	571	NUM
inlawrev-3369	1830	2	.	.	X
inlawrev-3369	1831	1	520	520	NUM
inlawrev-3369	1831	2	u.s	u.s	PROPN
inlawrev-3369	1831	3	.	.	PROPN
inlawrev-3369	1831	4	564(1997	564(1997	NUM
inlawrev-3369	1831	5	)	)	PUNCT
inlawrev-3369	1831	6	.	.	PUNCT
inlawrev-3369	1832	1	572	572	NUM
inlawrev-3369	1832	2	.	.	PUNCT
inlawrev-3369	1833	1	i	i	PRON
inlawrev-3369	1833	2	d	d	PROPN
inlawrev-3369	1833	3	at	at	ADP
inlawrev-3369	1833	4	579	579	NUM
inlawrev-3369	1833	5	.	.	PUNCT
inlawrev-3369	1834	1	573	573	NUM
inlawrev-3369	1834	2	.	.	PUNCT
inlawrev-3369	1834	3	bulkmatic	bulkmatic	NOUN
inlawrev-3369	1834	4	,	,	PUNCT
inlawrev-3369	1834	5	691	691	NUM
inlawrev-3369	1834	6	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1834	7	at	at	ADP
inlawrev-3369	1834	8	1376	1376	NUM
inlawrev-3369	1834	9	-	-	SYM
inlawrev-3369	1834	10	77	77	NUM
inlawrev-3369	1834	11	.	.	PUNCT
inlawrev-3369	1835	1	574	574	NUM
inlawrev-3369	1835	2	.	.	X
inlawrev-3369	1836	1	429	429	NUM
inlawrev-3369	1836	2	u.s	u.s	PROPN
inlawrev-3369	1836	3	.	.	PROPN
inlawrev-3369	1836	4	318(1977	318(1977	NUM
inlawrev-3369	1836	5	)	)	PUNCT
inlawrev-3369	1836	6	.	.	PUNCT
inlawrev-3369	1837	1	575	575	NUM
inlawrev-3369	1837	2	.	.	PUNCT
inlawrev-3369	1838	1	see	see	VERB
inlawrev-3369	1838	2	boston	boston	PROPN
inlawrev-3369	1838	3	stock	stock	PROPN
inlawrev-3369	1838	4	exch	exch	PROPN
inlawrev-3369	1838	5	.	.	PROPN
inlawrev-3369	1839	1	,	,	PUNCT
inlawrev-3369	1840	1	429	429	NUM
inlawrev-3369	1840	2	u.s	u.s	PROPN
inlawrev-3369	1840	3	.	.	PROPN
inlawrev-3369	1840	4	at	at	ADP
inlawrev-3369	1840	5	3	3	NUM
inlawrev-3369	1840	6	19	19	NUM
inlawrev-3369	1840	7	.	.	PUNCT
inlawrev-3369	1840	8	576	576	NUM
inlawrev-3369	1840	9	.	.	PUNCT
inlawrev-3369	1841	1	i	i	PRON
inlawrev-3369	1841	2	d	d	PROPN
inlawrev-3369	1841	3	577	577	NUM
inlawrev-3369	1841	4	.	.	PUNCT
inlawrev-3369	1842	1	bulkmatic	bulkmatic	NOUN
inlawrev-3369	1842	2	,	,	PUNCT
inlawrev-3369	1842	3	691	691	NUM
inlawrev-3369	1842	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1842	5	at	at	ADP
inlawrev-3369	1842	6	1378	1378	NUM
inlawrev-3369	1842	7	.	.	PUNCT
inlawrev-3369	1843	1	578	578	NUM
inlawrev-3369	1843	2	.	.	X
inlawrev-3369	1843	3	466	466	NUM
inlawrev-3369	1843	4	u.s	u.s	PROPN
inlawrev-3369	1843	5	.	.	PROPN
inlawrev-3369	1843	6	388(1984	388(1984	NUM
inlawrev-3369	1843	7	)	)	PUNCT
inlawrev-3369	1843	8	.	.	PUNCT
inlawrev-3369	1844	1	579	579	NUM
inlawrev-3369	1844	2	.	.	PUNCT
inlawrev-3369	1845	1	i	i	PRON
inlawrev-3369	1845	2	d.	d.	PROPN
inlawrev-3369	1845	3	at	at	ADP
inlawrev-3369	1845	4	406	406	NUM
inlawrev-3369	1845	5	(	(	PUNCT
inlawrev-3369	1845	6	citing	cite	VERB
inlawrev-3369	1845	7	boston	boston	PROPN
inlawrev-3369	1845	8	stock	stock	PROPN
inlawrev-3369	1845	9	exch	exch	PROPN
inlawrev-3369	1845	10	.	.	PROPN
inlawrev-3369	1846	1	,	,	PUNCT
inlawrev-3369	1847	1	429	429	NUM
inlawrev-3369	1847	2	u.s	u.s	PROPN
inlawrev-3369	1847	3	.	.	PROPN
inlawrev-3369	1847	4	at	at	ADP
inlawrev-3369	1847	5	33	33	NUM
inlawrev-3369	1847	6	1	1	NUM
inlawrev-3369	1847	7	)	)	PUNCT
inlawrev-3369	1847	8	.	.	PUNCT
inlawrev-3369	1848	1	580	580	NUM
inlawrev-3369	1848	2	.	.	PUNCT
inlawrev-3369	1849	1	bulkmatic	bulkmatic	NOUN
inlawrev-3369	1849	2	,	,	PUNCT
inlawrev-3369	1849	3	691	691	NUM
inlawrev-3369	1849	4	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1849	5	at	at	ADP
inlawrev-3369	1849	6	1378	1378	NUM
inlawrev-3369	1849	7	.	.	PUNCT
inlawrev-3369	1850	1	1056	1056	NUM
inlawrev-3369	1850	2	indiana	indiana	PROPN
inlawrev-3369	1850	3	law	law	PROPN
inlawrev-3369	1850	4	review	review	NOUN
inlawrev-3369	1851	1	[	[	X
inlawrev-3369	1851	2	vol	vol	NOUN
inlawrev-3369	1851	3	.	.	PUNCT
inlawrev-3369	1852	1	32	32	NUM
inlawrev-3369	1852	2	:	:	SYM
inlawrev-3369	1852	3	1003	1003	NUM
inlawrev-3369	1852	4	commerce.^^	commerce.^^	NOUN
inlawrev-3369	1852	5	'	'	PUNCT
inlawrev-3369	1852	6	however	however	ADV
inlawrev-3369	1852	7	,	,	PUNCT
inlawrev-3369	1852	8	the	the	DET
inlawrev-3369	1852	9	court	court	NOUN
inlawrev-3369	1852	10	found	find	VERB
inlawrev-3369	1852	11	that	that	SCONJ
inlawrev-3369	1852	12	because	because	SCONJ
inlawrev-3369	1852	13	the	the	DET
inlawrev-3369	1852	14	exemption	exemption	NOUN
inlawrev-3369	1852	15	statute	statute	NOUN
inlawrev-3369	1852	16	encouraged	encourage	VERB
inlawrev-3369	1852	17	deliveries	delivery	NOUN
inlawrev-3369	1852	18	into	into	ADP
inlawrev-3369	1852	19	indiana	indiana	PROPN
inlawrev-3369	1852	20	and	and	CCONJ
inlawrev-3369	1852	21	taxed	tax	VERB
inlawrev-3369	1852	22	transactions	transaction	NOUN
inlawrev-3369	1852	23	more	more	ADV
inlawrev-3369	1852	24	heavily	heavily	ADV
inlawrev-3369	1852	25	once	once	SCONJ
inlawrev-3369	1852	26	the	the	DET
inlawrev-3369	1852	27	deliveries	delivery	NOUN
inlawrev-3369	1852	28	crossed	cross	VERB
inlawrev-3369	1852	29	state	state	NOUN
inlawrev-3369	1852	30	lines	line	NOUN
inlawrev-3369	1852	31	,	,	PUNCT
inlawrev-3369	1852	32	the	the	DET
inlawrev-3369	1852	33	statute	statute	NOUN
inlawrev-3369	1852	34	violated	violate	VERB
inlawrev-3369	1852	35	the	the	DET
inlawrev-3369	1852	36	commerce	commerce	NOUN
inlawrev-3369	1852	37	clause.^^^	clause.^^^	PROPN
inlawrev-3369	1852	38	the	the	DET
inlawrev-3369	1852	39	idsr	idsr	NOUN
inlawrev-3369	1852	40	also	also	ADV
inlawrev-3369	1852	41	contended	contend	VERB
inlawrev-3369	1852	42	that	that	SCONJ
inlawrev-3369	1852	43	the	the	DET
inlawrev-3369	1852	44	statute	statute	NOUN
inlawrev-3369	1852	45	provided	provide	VERB
inlawrev-3369	1852	46	a	a	DET
inlawrev-3369	1852	47	generous	generous	ADJ
inlawrev-3369	1852	48	exemption	exemption	NOUN
inlawrev-3369	1852	49	from	from	ADP
inlawrev-3369	1852	50	taxes	taxis	NOUN
inlawrev-3369	1852	51	and	and	CCONJ
inlawrev-3369	1852	52	was	be	AUX
inlawrev-3369	1852	53	merely	merely	ADV
inlawrev-3369	1852	54	a	a	DET
inlawrev-3369	1852	55	means	means	NOUN
inlawrev-3369	1852	56	of	of	ADP
inlawrev-3369	1852	57	assuring	assure	VERB
inlawrev-3369	1852	58	calculation	calculation	NOUN
inlawrev-3369	1852	59	ofthe	ofthe	NOUN
inlawrev-3369	1852	60	amount	amount	NOUN
inlawrev-3369	1852	61	of	of	ADP
inlawrev-3369	1852	62	such	such	ADJ
inlawrev-3369	1852	63	exemption.^^^	exemption.^^^	NOUN
inlawrev-3369	1852	64	however	however	ADV
inlawrev-3369	1852	65	,	,	PUNCT
inlawrev-3369	1852	66	the	the	DET
inlawrev-3369	1852	67	court	court	NOUN
inlawrev-3369	1852	68	stated	state	VERB
inlawrev-3369	1852	69	that	that	SCONJ
inlawrev-3369	1852	70	a	a	DET
inlawrev-3369	1852	71	generous	generous	ADJ
inlawrev-3369	1852	72	intent	intent	NOUN
inlawrev-3369	1852	73	or	or	CCONJ
inlawrev-3369	1852	74	purpose	purpose	NOUN
inlawrev-3369	1852	75	does	do	AUX
inlawrev-3369	1852	76	not	not	PART
inlawrev-3369	1852	77	insulate	insulate	VERB
inlawrev-3369	1852	78	a	a	DET
inlawrev-3369	1852	79	statute	statute	NOUN
inlawrev-3369	1852	80	from	from	ADP
inlawrev-3369	1852	81	the	the	DET
inlawrev-3369	1852	82	mandates	mandate	NOUN
inlawrev-3369	1852	83	of	of	ADP
inlawrev-3369	1852	84	the	the	DET
inlawrev-3369	1852	85	commerce	commerce	NOUN
inlawrev-3369	1852	86	clause.^^"^	clause.^^"^	VERB
inlawrev-3369	1852	87	finally	finally	ADV
inlawrev-3369	1852	88	,	,	PUNCT
inlawrev-3369	1852	89	the	the	DET
inlawrev-3369	1852	90	idsr	idsr	NOUN
inlawrev-3369	1852	91	claimed	claim	VERB
inlawrev-3369	1852	92	that	that	SCONJ
inlawrev-3369	1852	93	this	this	PRON
inlawrev-3369	1852	94	was	be	AUX
inlawrev-3369	1852	95	not	not	PART
inlawrev-3369	1852	96	a	a	DET
inlawrev-3369	1852	97	case	case	NOUN
inlawrev-3369	1852	98	of	of	ADP
inlawrev-3369	1852	99	discrimination	discrimination	NOUN
inlawrev-3369	1852	100	,	,	PUNCT
inlawrev-3369	1852	101	but	but	CCONJ
inlawrev-3369	1852	102	rather	rather	ADV
inlawrev-3369	1852	103	a	a	DET
inlawrev-3369	1852	104	lack	lack	NOUN
inlawrev-3369	1852	105	of	of	ADP
inlawrev-3369	1852	106	exactness	exactness	NOUN
inlawrev-3369	1852	107	.	.	PUNCT
inlawrev-3369	1853	1	according	accord	VERB
inlawrev-3369	1853	2	to	to	ADP
inlawrev-3369	1853	3	the	the	DET
inlawrev-3369	1853	4	idsr	idsr	NOUN
inlawrev-3369	1853	5	,	,	PUNCT
inlawrev-3369	1853	6	even	even	ADV
inlawrev-3369	1853	7	though	though	SCONJ
inlawrev-3369	1853	8	two	two	NUM
inlawrev-3369	1853	9	companies	company	NOUN
inlawrev-3369	1853	10	may	may	AUX
inlawrev-3369	1853	11	be	be	AUX
inlawrev-3369	1853	12	taxed	tax	VERB
inlawrev-3369	1853	13	differently	differently	ADV
inlawrev-3369	1853	14	for	for	ADP
inlawrev-3369	1853	15	using	use	VERB
inlawrev-3369	1853	16	the	the	DET
inlawrev-3369	1853	17	same	same	ADJ
inlawrev-3369	1853	18	amount	amount	NOUN
inlawrev-3369	1853	19	of	of	ADP
inlawrev-3369	1853	20	indiana	indiana	PROPN
inlawrev-3369	1853	21	's	's	PART
inlawrev-3369	1853	22	highway	highway	NOUN
inlawrev-3369	1853	23	,	,	PUNCT
inlawrev-3369	1853	24	it	it	PRON
inlawrev-3369	1853	25	was	be	AUX
inlawrev-3369	1853	26	not	not	PART
inlawrev-3369	1853	27	required	require	VERB
inlawrev-3369	1853	28	to	to	PART
inlawrev-3369	1853	29	formulate	formulate	VERB
inlawrev-3369	1853	30	precisely	precisely	ADV
inlawrev-3369	1853	31	the	the	DET
inlawrev-3369	1853	32	amount	amount	NOUN
inlawrev-3369	1853	33	of	of	ADP
inlawrev-3369	1853	34	fuel	fuel	NOUN
inlawrev-3369	1853	35	consumed	consume	VERB
inlawrev-3369	1853	36	and	and	CCONJ
inlawrev-3369	1853	37	tax	tax	NOUN
inlawrev-3369	1853	38	owed.^^^	owed.^^^	PROPN
inlawrev-3369	1853	39	however	however	ADV
inlawrev-3369	1853	40	,	,	PUNCT
inlawrev-3369	1853	41	the	the	DET
inlawrev-3369	1853	42	court	court	NOUN
inlawrev-3369	1853	43	stated	state	VERB
inlawrev-3369	1853	44	that	that	SCONJ
inlawrev-3369	1853	45	if	if	SCONJ
inlawrev-3369	1853	46	a	a	DET
inlawrev-3369	1853	47	statute	statute	NOUN
inlawrev-3369	1853	48	is	be	AUX
inlawrev-3369	1853	49	found	find	VERB
inlawrev-3369	1853	50	to	to	PART
inlawrev-3369	1853	51	discriminate	discriminate	VERB
inlawrev-3369	1853	52	against	against	ADP
inlawrev-3369	1853	53	interstate	interstate	PROPN
inlawrev-3369	1853	54	commerce	commerce	NOUN
inlawrev-3369	1853	55	,	,	PUNCT
inlawrev-3369	1853	56	then	then	ADV
inlawrev-3369	1853	57	the	the	DET
inlawrev-3369	1853	58	statute	statute	NOUN
inlawrev-3369	1853	59	must	must	AUX
inlawrev-3369	1853	60	be	be	AUX
inlawrev-3369	1853	61	struck	strike	VERB
inlawrev-3369	1853	62	down	down	ADP
inlawrev-3369	1853	63	as	as	ADP
inlawrev-3369	1853	64	violating	violate	VERB
inlawrev-3369	1853	65	the	the	DET
inlawrev-3369	1853	66	commerce	commerce	NOUN
inlawrev-3369	1853	67	clause.^^^	clause.^^^	PROPN
inlawrev-3369	1853	68	the	the	DET
inlawrev-3369	1853	69	court	court	NOUN
inlawrev-3369	1853	70	held	hold	VERB
inlawrev-3369	1853	71	that	that	SCONJ
inlawrev-3369	1853	72	the	the	DET
inlawrev-3369	1853	73	"	"	PUNCT
inlawrev-3369	1853	74	'	'	PUNCT
inlawrev-3369	1853	75	in	in	ADP
inlawrev-3369	1853	76	indiana	indiana	PROPN
inlawrev-3369	1853	77	'	'	PUNCT
inlawrev-3369	1853	78	limitation	limitation	NOUN
inlawrev-3369	1853	79	on	on	ADP
inlawrev-3369	1853	80	indiana	indiana	PROPN
inlawrev-3369	1853	81	's	's	PART
inlawrev-3369	1853	82	motor	motor	NOUN
inlawrev-3369	1853	83	carrier	carrier	NOUN
inlawrev-3369	1853	84	fiiel	fiiel	VERB
inlawrev-3369	1853	85	tax	tax	NOUN
inlawrev-3369	1853	86	exemption	exemption	NOUN
inlawrev-3369	1853	87	discriminated	discriminate	VERB
inlawrev-3369	1853	88	against	against	ADP
inlawrev-3369	1853	89	interstate	interstate	ADJ
inlawrev-3369	1853	90	commerce	commerce	NOUN
inlawrev-3369	1853	91	and	and	CCONJ
inlawrev-3369	1853	92	...	...	PUNCT
inlawrev-3369	1853	93	is	be	AUX
inlawrev-3369	1853	94	not	not	PART
inlawrev-3369	1853	95	allowed	allow	VERB
inlawrev-3369	1853	96	under	under	ADP
inlawrev-3369	1853	97	the	the	DET
inlawrev-3369	1853	98	commerce	commerce	NOUN
inlawrev-3369	1853	99	clause	clause	NOUN
inlawrev-3369	1853	100	.	.	PUNCT
inlawrev-3369	1853	101	"^^^	"^^^	PUNCT
inlawrev-3369	1853	102	/.	/.	PUNCT
inlawrev-3369	1854	1	indiana	indiana	PROPN
inlawrev-3369	1854	2	excise	excise	NOUN
inlawrev-3369	1854	3	taxes	taxis	NOUN
inlawrev-3369	1854	4	in	in	ADP
inlawrev-3369	1854	5	horrall	horrall	PROPN
inlawrev-3369	1854	6	v.	v.	PROPN
inlawrev-3369	1854	7	indiana	indiana	PROPN
inlawrev-3369	1854	8	department	department	PROPN
inlawrev-3369	1854	9	ofstate	ofstate	PROPN
inlawrev-3369	1854	10	revenue	revenue	NOUN
inlawrev-3369	1854	11	,	,	PUNCT
inlawrev-3369	1854	12	^^^	^^^	PROPN
inlawrev-3369	1854	13	horrall	horrall	PROPN
inlawrev-3369	1854	14	appealed	appeal	VERB
inlawrev-3369	1854	15	a	a	DET
inlawrev-3369	1854	16	final	final	ADJ
inlawrev-3369	1854	17	determination	determination	NOUN
inlawrev-3369	1854	18	of	of	ADP
inlawrev-3369	1854	19	the	the	DET
inlawrev-3369	1854	20	idsr	idsr	NOUN
inlawrev-3369	1854	21	claiming	claim	VERB
inlawrev-3369	1854	22	that	that	SCONJ
inlawrev-3369	1854	23	the	the	DET
inlawrev-3369	1854	24	idsr	idsr	NOUN
inlawrev-3369	1854	25	erroneously	erroneously	ADV
inlawrev-3369	1854	26	assessed	assess	VERB
inlawrev-3369	1854	27	a	a	DET
inlawrev-3369	1854	28	controlled	control	VERB
inlawrev-3369	1854	29	substance	substance	NOUN
inlawrev-3369	1854	30	excise	excise	NOUN
inlawrev-3369	1854	31	tax	tax	NOUN
inlawrev-3369	1854	32	(	(	PUNCT
inlawrev-3369	1854	33	"	"	PUNCT
inlawrev-3369	1854	34	cset	cset	NOUN
inlawrev-3369	1854	35	"	"	PUNCT
inlawrev-3369	1854	36	)	)	PUNCT
inlawrev-3369	1854	37	and	and	CCONJ
inlawrev-3369	1854	38	that	that	SCONJ
inlawrev-3369	1854	39	horrall	horrall	PROPN
inlawrev-3369	1854	40	was	be	AUX
inlawrev-3369	1854	41	entitled	entitle	VERB
inlawrev-3369	1854	42	to	to	ADP
inlawrev-3369	1854	43	a	a	DET
inlawrev-3369	1854	44	refund	refund	NOUN
inlawrev-3369	1854	45	ofthe	ofthe	ADJ
inlawrev-3369	1854	46	tax	tax	NOUN
inlawrev-3369	1854	47	that	that	PRON
inlawrev-3369	1854	48	was	be	AUX
inlawrev-3369	1854	49	paid	pay	VERB
inlawrev-3369	1854	50	by	by	ADP
inlawrev-3369	1854	51	levy.^^^	levy.^^^	PROPN
inlawrev-3369	1854	52	horrall	horrall	PROPN
inlawrev-3369	1854	53	made	make	VERB
inlawrev-3369	1854	54	the	the	DET
inlawrev-3369	1854	55	following	follow	VERB
inlawrev-3369	1854	56	challenges	challenge	NOUN
inlawrev-3369	1854	57	to	to	ADP
inlawrev-3369	1854	58	the	the	DET
inlawrev-3369	1854	59	legality	legality	NOUN
inlawrev-3369	1854	60	of	of	ADP
inlawrev-3369	1854	61	the	the	DET
inlawrev-3369	1854	62	idsr	idsr	NOUN
inlawrev-3369	1854	63	's	's	PART
inlawrev-3369	1854	64	assessment	assessment	NOUN
inlawrev-3369	1854	65	:	:	PUNCT
inlawrev-3369	1854	66	(	(	PUNCT
inlawrev-3369	1854	67	1	1	X
inlawrev-3369	1854	68	)	)	PUNCT
inlawrev-3369	1854	69	horrall	horrall	PROPN
inlawrev-3369	1854	70	was	be	AUX
inlawrev-3369	1854	71	an	an	DET
inlawrev-3369	1854	72	ultimate	ultimate	ADJ
inlawrev-3369	1854	73	user	user	NOUN
inlawrev-3369	1854	74	of	of	ADP
inlawrev-3369	1854	75	the	the	DET
inlawrev-3369	1854	76	marijuana	marijuana	NOUN
inlawrev-3369	1854	77	and	and	CCONJ
inlawrev-3369	1854	78	not	not	PART
inlawrev-3369	1854	79	liable	liable	ADJ
inlawrev-3369	1854	80	for	for	ADP
inlawrev-3369	1854	81	the	the	DET
inlawrev-3369	1854	82	tax	tax	NOUN
inlawrev-3369	1854	83	;	;	PUNCT
inlawrev-3369	1854	84	(	(	PUNCT
inlawrev-3369	1854	85	2	2	X
inlawrev-3369	1854	86	)	)	PUNCT
inlawrev-3369	1854	87	other	other	ADJ
inlawrev-3369	1854	88	persons	person	NOUN
inlawrev-3369	1854	89	are	be	AUX
inlawrev-3369	1854	90	liable	liable	ADJ
inlawrev-3369	1854	91	for	for	ADP
inlawrev-3369	1854	92	the	the	DET
inlawrev-3369	1854	93	tax	tax	NOUN
inlawrev-3369	1854	94	;	;	PUNCT
inlawrev-3369	1854	95	(	(	PUNCT
inlawrev-3369	1854	96	3	3	X
inlawrev-3369	1854	97	)	)	PUNCT
inlawrev-3369	1854	98	the	the	DET
inlawrev-3369	1854	99	date	date	NOUN
inlawrev-3369	1854	100	of	of	ADP
inlawrev-3369	1854	101	the	the	DET
inlawrev-3369	1854	102	assessment	assessment	NOUN
inlawrev-3369	1854	103	.	.	PUNCT
inlawrev-3369	1855	1	may	may	AUX
inlawrev-3369	1855	2	20	20	NUM
inlawrev-3369	1855	3	,	,	PUNCT
inlawrev-3369	1855	4	1997	1997	NUM
inlawrev-3369	1855	5	,	,	PUNCT
inlawrev-3369	1855	6	renders	render	VERB
inlawrev-3369	1855	7	the	the	DET
inlawrev-3369	1855	8	assessment	assessment	NOUN
inlawrev-3369	1855	9	fatally	fatally	ADV
inlawrev-3369	1855	10	defective	defective	ADJ
inlawrev-3369	1855	11	because	because	SCONJ
inlawrev-3369	1855	12	horrall	horrall	PROPN
inlawrev-3369	1855	13	was	be	AUX
inlawrev-3369	1855	14	incarcerated	incarcerate	VERB
inlawrev-3369	1855	15	on	on	ADP
inlawrev-3369	1855	16	that	that	DET
inlawrev-3369	1855	17	date	date	NOUN
inlawrev-3369	1855	18	and	and	CCONJ
inlawrev-3369	1855	19	did	do	AUX
inlawrev-3369	1855	20	not	not	PART
inlawrev-3369	1855	21	possess	possess	VERB
inlawrev-3369	1855	22	the	the	DET
inlawrev-3369	1855	23	marijuana	marijuana	NOUN
inlawrev-3369	1855	24	on	on	ADP
inlawrev-3369	1855	25	that	that	DET
inlawrev-3369	1855	26	date	date	NOUN
inlawrev-3369	1855	27	;	;	PUNCT
inlawrev-3369	1855	28	and	and	CCONJ
inlawrev-3369	1855	29	(	(	PUNCT
inlawrev-3369	1855	30	4	4	X
inlawrev-3369	1855	31	)	)	PUNCT
inlawrev-3369	1855	32	the	the	DET
inlawrev-3369	1855	33	tax	tax	NOUN
inlawrev-3369	1855	34	statute	statute	NOUN
inlawrev-3369	1855	35	was	be	AUX
inlawrev-3369	1855	36	void	void	ADJ
inlawrev-3369	1855	37	for	for	ADP
inlawrev-3369	1855	38	vagueness.^^^	vagueness.^^^	PROPN
inlawrev-3369	1855	39	a	a	DET
inlawrev-3369	1855	40	cset	cset	NOUN
inlawrev-3369	1855	41	is	be	AUX
inlawrev-3369	1855	42	a	a	DET
inlawrev-3369	1855	43	tax	tax	NOUN
inlawrev-3369	1855	44	imposed	impose	VERB
inlawrev-3369	1855	45	on	on	ADP
inlawrev-3369	1855	46	those	those	PRON
inlawrev-3369	1855	47	who	who	PRON
inlawrev-3369	1855	48	possess	possess	VERB
inlawrev-3369	1855	49	a	a	DET
inlawrev-3369	1855	50	controlled	control	VERB
inlawrev-3369	1855	51	substance	substance	NOUN
inlawrev-3369	1855	52	,	,	PUNCT
inlawrev-3369	1855	53	unless	unless	SCONJ
inlawrev-3369	1855	54	such	such	ADJ
inlawrev-3369	1855	55	person	person	NOUN
inlawrev-3369	1855	56	has	have	VERB
inlawrev-3369	1855	57	a	a	DET
inlawrev-3369	1855	58	legal	legal	ADJ
inlawrev-3369	1855	59	justification	justification	NOUN
inlawrev-3369	1855	60	for	for	ADP
inlawrev-3369	1855	61	possessing	possess	VERB
inlawrev-3369	1855	62	the	the	DET
inlawrev-3369	1855	63	controlled	control	VERB
inlawrev-3369	1855	64	substance.^^^	substance.^^^	PROPN
inlawrev-3369	1855	65	horrall	horrall	PROPN
inlawrev-3369	1855	66	argued	argue	VERB
inlawrev-3369	1855	67	that	that	SCONJ
inlawrev-3369	1855	68	because	because	SCONJ
inlawrev-3369	1855	69	he	he	PRON
inlawrev-3369	1855	70	was	be	AUX
inlawrev-3369	1855	71	an	an	DET
inlawrev-3369	1855	72	ultimate	ultimate	ADJ
inlawrev-3369	1855	73	user	user	NOUN
inlawrev-3369	1855	74	,	,	PUNCT
inlawrev-3369	1855	75	he	he	PRON
inlawrev-3369	1855	76	had	have	VERB
inlawrev-3369	1855	77	a	a	DET
inlawrev-3369	1855	78	legal	legal	ADJ
inlawrev-3369	1855	79	justification.^^^	justification.^^^	NOUN
inlawrev-3369	1855	80	however	however	ADV
inlawrev-3369	1855	81	,	,	PUNCT
inlawrev-3369	1855	82	an	an	DET
inlawrev-3369	1855	83	ultimate	ultimate	ADJ
inlawrev-3369	1855	84	user	user	NOUN
inlawrev-3369	1855	85	is	be	AUX
inlawrev-3369	1855	86	defined	define	VERB
inlawrev-3369	1855	87	by	by	ADP
inlawrev-3369	1855	88	statute	statute	NOUN
inlawrev-3369	1855	89	as	as	ADP
inlawrev-3369	1855	90	"	"	PUNCT
inlawrev-3369	1855	91	a	a	DET
inlawrev-3369	1855	92	person	person	NOUN
inlawrev-3369	1855	93	who	who	PRON
inlawrev-3369	1855	94	581	581	X
inlawrev-3369	1855	95	.	.	PUNCT
inlawrev-3369	1856	1	see	see	VERB
inlawrev-3369	1856	2	i	i	PRON
inlawrev-3369	1856	3	d.	d.	PROPN
inlawrev-3369	1856	4	582	582	NUM
inlawrev-3369	1856	5	.	.	PUNCT
inlawrev-3369	1857	1	i	i	PRON
inlawrev-3369	1857	2	d.	d.	PROPN
inlawrev-3369	1857	3	583	583	NUM
inlawrev-3369	1857	4	.	.	PUNCT
inlawrev-3369	1858	1	see	see	VERB
inlawrev-3369	1858	2	i	i	PRON
inlawrev-3369	1858	3	d.	d.	PROPN
inlawrev-3369	1858	4	at	at	ADP
inlawrev-3369	1858	5	1379	1379	NUM
inlawrev-3369	1858	6	.	.	PUNCT
inlawrev-3369	1859	1	584	584	NUM
inlawrev-3369	1859	2	.	.	PUNCT
inlawrev-3369	1860	1	i	i	PRON
inlawrev-3369	1860	2	d	d	PROPN
inlawrev-3369	1860	3	585	585	NUM
inlawrev-3369	1860	4	.	.	PUNCT
inlawrev-3369	1861	1	see	see	VERB
inlawrev-3369	1861	2	i	i	PRON
inlawrev-3369	1861	3	d.	d.	PROPN
inlawrev-3369	1861	4	586	586	NUM
inlawrev-3369	1861	5	.	.	PUNCT
inlawrev-3369	1862	1	i	i	PRON
inlawrev-3369	1862	2	d	d	PROPN
inlawrev-3369	1862	3	587	587	NUM
inlawrev-3369	1862	4	.	.	PUNCT
inlawrev-3369	1863	1	i	i	PRON
inlawrev-3369	1863	2	d	d	PROPN
inlawrev-3369	1863	3	588	588	NUM
inlawrev-3369	1863	4	.	.	PUNCT
inlawrev-3369	1864	1	687	687	NUM
inlawrev-3369	1864	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1864	3	1219	1219	NUM
inlawrev-3369	1864	4	(	(	PUNCT
inlawrev-3369	1864	5	ind	ind	NOUN
inlawrev-3369	1864	6	.	.	PUNCT
inlawrev-3369	1865	1	tax	tax	PROPN
inlawrev-3369	1865	2	ct	ct	PROPN
inlawrev-3369	1865	3	.	.	PROPN
inlawrev-3369	1865	4	1997	1997	NUM
inlawrev-3369	1865	5	)	)	PUNCT
inlawrev-3369	1865	6	.	.	PUNCT
inlawrev-3369	1866	1	589	589	X
inlawrev-3369	1866	2	.	.	PUNCT
inlawrev-3369	1867	1	i	i	PRON
inlawrev-3369	1867	2	d	d	PROPN
inlawrev-3369	1867	3	at	at	ADP
inlawrev-3369	1867	4	1220	1220	NUM
inlawrev-3369	1867	5	.	.	PUNCT
inlawrev-3369	1868	1	590	590	NUM
inlawrev-3369	1868	2	.	.	PUNCT
inlawrev-3369	1868	3	see	see	VERB
inlawrev-3369	1868	4	i	i	PRON
inlawrev-3369	1868	5	d.	d.	PROPN
inlawrev-3369	1868	6	591	591	NUM
inlawrev-3369	1868	7	.	.	PUNCT
inlawrev-3369	1869	1	see	see	VERB
inlawrev-3369	1869	2	i	i	PRON
inlawrev-3369	1869	3	d	d	PROPN
inlawrev-3369	1869	4	at	at	ADP
inlawrev-3369	1869	5	1220	1220	NUM
inlawrev-3369	1869	6	-	-	SYM
inlawrev-3369	1869	7	21	21	NUM
inlawrev-3369	1869	8	(	(	PUNCT
inlawrev-3369	1869	9	citing	cite	VERB
inlawrev-3369	1869	10	ind	ind	NOUN
inlawrev-3369	1869	11	.	.	PUNCT
inlawrev-3369	1870	1	code	code	PROPN
inlawrev-3369	1870	2	§	§	PROPN
inlawrev-3369	1870	3	6	6	NUM
inlawrev-3369	1870	4	-	-	SYM
inlawrev-3369	1870	5	7	7	NUM
inlawrev-3369	1870	6	-	-	PUNCT
inlawrev-3369	1870	7	3	3	NUM
inlawrev-3369	1870	8	-	-	SYM
inlawrev-3369	1870	9	5	5	NUM
inlawrev-3369	1870	10	(	(	PUNCT
inlawrev-3369	1870	11	1998	1998	NUM
inlawrev-3369	1870	12	)	)	PUNCT
inlawrev-3369	1870	13	)	)	PUNCT
inlawrev-3369	1871	1	592	592	NUM
inlawrev-3369	1871	2	.	.	PUNCT
inlawrev-3369	1872	1	see	see	VERB
inlawrev-3369	1872	2	i	i	PRON
inlawrev-3369	1872	3	d.	d.	PROPN
inlawrev-3369	1872	4	at	at	ADP
inlawrev-3369	1872	5	1221	1221	NUM
inlawrev-3369	1872	6	.	.	PUNCT
inlawrev-3369	1873	1	1999	1999	NUM
inlawrev-3369	1873	2	]	]	PUNCT
inlawrev-3369	1873	3	taxation	taxation	NOUN
inlawrev-3369	1873	4	1057	1057	NUM
inlawrev-3369	1873	5	lawfully	lawfully	ADV
inlawrev-3369	1873	6	possess	possess	VERB
inlawrev-3369	1873	7	a	a	DET
inlawrev-3369	1873	8	controlled	control	VERB
inlawrev-3369	1873	9	substance	substance	NOUN
inlawrev-3369	1873	10	.	.	PUNCT
inlawrev-3369	1873	11	"^^^	"^^^	PUNCT
inlawrev-3369	1874	1	consequently	consequently	ADV
inlawrev-3369	1874	2	,	,	PUNCT
inlawrev-3369	1874	3	horrall	horrall	PROPN
inlawrev-3369	1874	4	's	's	PART
inlawrev-3369	1874	5	challenge	challenge	NOUN
inlawrev-3369	1874	6	to	to	ADP
inlawrev-3369	1874	7	the	the	DET
inlawrev-3369	1874	8	assessment	assessment	NOUN
inlawrev-3369	1874	9	on	on	ADP
inlawrev-3369	1874	10	this	this	DET
inlawrev-3369	1874	11	basis	basis	NOUN
inlawrev-3369	1874	12	failed	fail	VERB
inlawrev-3369	1874	13	.	.	PUNCT
inlawrev-3369	1875	1	horrall	horrall	PROPN
inlawrev-3369	1875	2	next	next	ADV
inlawrev-3369	1875	3	argued	argue	VERB
inlawrev-3369	1875	4	that	that	SCONJ
inlawrev-3369	1875	5	others	other	NOUN
inlawrev-3369	1875	6	possessed	possess	VERB
inlawrev-3369	1875	7	or	or	CCONJ
inlawrev-3369	1875	8	manufactured	manufacture	VERB
inlawrev-3369	1875	9	the	the	DET
inlawrev-3369	1875	10	controlled	control	VERB
inlawrev-3369	1875	11	substance	substance	NOUN
inlawrev-3369	1875	12	on	on	ADP
inlawrev-3369	1875	13	the	the	DET
inlawrev-3369	1875	14	same	same	ADJ
inlawrev-3369	1875	15	day	day	NOUN
inlawrev-3369	1875	16	that	that	PRON
inlawrev-3369	1875	17	horrall	horrall	PROPN
inlawrev-3369	1875	18	was	be	AUX
inlawrev-3369	1875	19	assessed	assess	VERB
inlawrev-3369	1875	20	the	the	DET
inlawrev-3369	1875	21	cset	cset	NOUN
inlawrev-3369	1875	22	and	and	CCONJ
inlawrev-3369	1875	23	therefore	therefore	ADV
inlawrev-3369	1875	24	,	,	PUNCT
inlawrev-3369	1875	25	he	he	PRON
inlawrev-3369	1875	26	can	can	AUX
inlawrev-3369	1875	27	not	not	PART
inlawrev-3369	1875	28	be	be	AUX
inlawrev-3369	1875	29	liable	liable	ADJ
inlawrev-3369	1875	30	for	for	ADP
inlawrev-3369	1875	31	the	the	DET
inlawrev-3369	1875	32	tax.^^	tax.^^	NOUN
inlawrev-3369	1875	33	"	"	PUNCT
inlawrev-3369	1875	34	*	*	PUNCT
inlawrev-3369	1875	35	however	however	ADV
inlawrev-3369	1875	36	,	,	PUNCT
inlawrev-3369	1875	37	the	the	DET
inlawrev-3369	1875	38	court	court	NOUN
inlawrev-3369	1875	39	pointed	point	VERB
inlawrev-3369	1875	40	out	out	ADP
inlawrev-3369	1875	41	that	that	SCONJ
inlawrev-3369	1875	42	even	even	ADV
inlawrev-3369	1875	43	though	though	SCONJ
inlawrev-3369	1875	44	others	other	NOUN
inlawrev-3369	1875	45	may	may	AUX
inlawrev-3369	1875	46	be	be	AUX
inlawrev-3369	1875	47	obligated	obligate	VERB
inlawrev-3369	1875	48	to	to	PART
inlawrev-3369	1875	49	pay	pay	VERB
inlawrev-3369	1875	50	a	a	DET
inlawrev-3369	1875	51	tax	tax	NOUN
inlawrev-3369	1875	52	,	,	PUNCT
inlawrev-3369	1875	53	it	it	PRON
inlawrev-3369	1875	54	would	would	AUX
inlawrev-3369	1875	55	not	not	PART
inlawrev-3369	1875	56	relieve	relieve	VERB
inlawrev-3369	1875	57	horrall	horrall	PROPN
inlawrev-3369	1875	58	from	from	ADP
inlawrev-3369	1875	59	his	his	PRON
inlawrev-3369	1875	60	liability	liability	NOUN
inlawrev-3369	1875	61	.^^^	.^^^	VERB
inlawrev-3369	1875	62	similarly	similarly	ADV
inlawrev-3369	1875	63	,	,	PUNCT
inlawrev-3369	1875	64	even	even	ADV
inlawrev-3369	1875	65	if	if	SCONJ
inlawrev-3369	1875	66	horrall	horrall	PROPN
inlawrev-3369	1875	67	did	do	AUX
inlawrev-3369	1875	68	not	not	PART
inlawrev-3369	1875	69	manufacture	manufacture	VERB
inlawrev-3369	1875	70	the	the	DET
inlawrev-3369	1875	71	marijuana	marijuana	PROPN
inlawrev-3369	1875	72	,	,	PUNCT
inlawrev-3369	1875	73	it	it	PRON
inlawrev-3369	1875	74	is	be	AUX
inlawrev-3369	1875	75	possession	possession	NOUN
inlawrev-3369	1875	76	of	of	ADP
inlawrev-3369	1875	77	such	such	ADJ
inlawrev-3369	1875	78	substance	substance	NOUN
inlawrev-3369	1875	79	that	that	PRON
inlawrev-3369	1875	80	triggers	trigger	VERB
inlawrev-3369	1875	81	a	a	DET
inlawrev-3369	1875	82	tax	tax	NOUN
inlawrev-3369	1875	83	liability.^^^	liability.^^^	PROPN
inlawrev-3369	1875	84	horrall	horrall	PROPN
inlawrev-3369	1875	85	also	also	ADV
inlawrev-3369	1875	86	argued	argue	VERB
inlawrev-3369	1875	87	that	that	SCONJ
inlawrev-3369	1875	88	the	the	DET
inlawrev-3369	1875	89	assessment	assessment	NOUN
inlawrev-3369	1875	90	was	be	AUX
inlawrev-3369	1875	91	defective	defective	ADJ
inlawrev-3369	1875	92	because	because	SCONJ
inlawrev-3369	1875	93	the	the	DET
inlawrev-3369	1875	94	notice	notice	NOUN
inlawrev-3369	1875	95	of	of	ADP
inlawrev-3369	1875	96	assessment	assessment	NOUN
inlawrev-3369	1875	97	listed	list	VERB
inlawrev-3369	1875	98	a	a	DET
inlawrev-3369	1875	99	day	day	NOUN
inlawrev-3369	1875	100	in	in	ADP
inlawrev-3369	1875	101	which	which	PRON
inlawrev-3369	1875	102	he	he	PRON
inlawrev-3369	1875	103	was	be	AUX
inlawrev-3369	1875	104	incarcerated	incarcerate	VERB
inlawrev-3369	1875	105	,	,	PUNCT
inlawrev-3369	1875	106	and	and	CCONJ
inlawrev-3369	1875	107	therefore	therefore	ADV
inlawrev-3369	1875	108	,	,	PUNCT
inlawrev-3369	1875	109	he	he	PRON
inlawrev-3369	1875	110	could	could	AUX
inlawrev-3369	1875	111	not	not	PART
inlawrev-3369	1875	112	have	have	AUX
inlawrev-3369	1875	113	possessed	possess	VERB
inlawrev-3369	1875	114	the	the	DET
inlawrev-3369	1875	115	marijuana	marijuana	NOUN
inlawrev-3369	1875	116	on	on	ADP
inlawrev-3369	1875	117	that	that	DET
inlawrev-3369	1875	118	date.^^^	date.^^^	PROPN
inlawrev-3369	1875	119	the	the	DET
inlawrev-3369	1875	120	idsr	idsr	NOUN
inlawrev-3369	1875	121	countered	counter	VERB
inlawrev-3369	1875	122	that	that	SCONJ
inlawrev-3369	1875	123	this	this	DET
inlawrev-3369	1875	124	technical	technical	ADJ
inlawrev-3369	1875	125	error	error	NOUN
inlawrev-3369	1875	126	did	do	AUX
inlawrev-3369	1875	127	not	not	PART
inlawrev-3369	1875	128	prejudice	prejudice	VERB
inlawrev-3369	1875	129	horrall	horrall	NOUN
inlawrev-3369	1875	130	in	in	ADP
inlawrev-3369	1875	131	any	any	DET
inlawrev-3369	1875	132	way	way	NOUN
inlawrev-3369	1875	133	.	.	PUNCT
inlawrev-3369	1876	1	the	the	DET
inlawrev-3369	1876	2	court	court	NOUN
inlawrev-3369	1876	3	stated	state	VERB
inlawrev-3369	1876	4	that	that	SCONJ
inlawrev-3369	1876	5	the	the	DET
inlawrev-3369	1876	6	purpose	purpose	NOUN
inlawrev-3369	1876	7	of	of	ADP
inlawrev-3369	1876	8	the	the	DET
inlawrev-3369	1876	9	notice	notice	NOUN
inlawrev-3369	1876	10	of	of	ADP
inlawrev-3369	1876	11	proposed	propose	VERB
inlawrev-3369	1876	12	assessment	assessment	NOUN
inlawrev-3369	1876	13	is	be	AUX
inlawrev-3369	1876	14	to	to	PART
inlawrev-3369	1876	15	inform	inform	VERB
inlawrev-3369	1876	16	the	the	DET
inlawrev-3369	1876	17	taxpayer	taxpayer	NOUN
inlawrev-3369	1876	18	that	that	SCONJ
inlawrev-3369	1876	19	he	he	PRON
inlawrev-3369	1876	20	may	may	AUX
inlawrev-3369	1876	21	owe	owe	VERB
inlawrev-3369	1876	22	taxes	taxis	NOUN
inlawrev-3369	1876	23	,	,	PUNCT
inlawrev-3369	1876	24	provide	provide	VERB
inlawrev-3369	1876	25	protest	protest	NOUN
inlawrev-3369	1876	26	information	information	NOUN
inlawrev-3369	1876	27	,	,	PUNCT
inlawrev-3369	1876	28	and	and	CCONJ
inlawrev-3369	1876	29	begin	begin	VERB
inlawrev-3369	1876	30	the	the	DET
inlawrev-3369	1876	31	running	running	NOUN
inlawrev-3369	1876	32	of	of	ADP
inlawrev-3369	1876	33	the	the	DET
inlawrev-3369	1876	34	sixtyday	sixtyday	NOUN
inlawrev-3369	1876	35	period	period	NOUN
inlawrev-3369	1876	36	in	in	ADP
inlawrev-3369	1876	37	which	which	PRON
inlawrev-3369	1876	38	to	to	PART
inlawrev-3369	1876	39	file	file	VERB
inlawrev-3369	1876	40	a	a	DET
inlawrev-3369	1876	41	written	write	VERB
inlawrev-3369	1876	42	protest.^^	protest.^^	NOUN
inlawrev-3369	1876	43	*	*	VERB
inlawrev-3369	1876	44	pointing	point	VERB
inlawrev-3369	1876	45	out	out	ADP
inlawrev-3369	1876	46	that	that	SCONJ
inlawrev-3369	1876	47	the	the	DET
inlawrev-3369	1876	48	notice	notice	NOUN
inlawrev-3369	1876	49	of	of	ADP
inlawrev-3369	1876	50	proposed	propose	VERB
inlawrev-3369	1876	51	assessment	assessment	NOUN
inlawrev-3369	1876	52	serves	serve	VERB
inlawrev-3369	1876	53	an	an	DET
inlawrev-3369	1876	54	important	important	ADJ
inlawrev-3369	1876	55	function	function	NOUN
inlawrev-3369	1876	56	,	,	PUNCT
inlawrev-3369	1876	57	the	the	DET
inlawrev-3369	1876	58	court	court	NOUN
inlawrev-3369	1876	59	determined	determine	VERB
inlawrev-3369	1876	60	that	that	SCONJ
inlawrev-3369	1876	61	because	because	SCONJ
inlawrev-3369	1876	62	horrall	horrall	PROPN
inlawrev-3369	1876	63	was	be	AUX
inlawrev-3369	1876	64	not	not	PART
inlawrev-3369	1876	65	prejudiced	prejudice	VERB
inlawrev-3369	1876	66	(	(	PUNCT
inlawrev-3369	1876	67	he	he	PRON
inlawrev-3369	1876	68	did	do	AUX
inlawrev-3369	1876	69	not	not	PART
inlawrev-3369	1876	70	fail	fail	VERB
inlawrev-3369	1876	71	to	to	PART
inlawrev-3369	1876	72	file	file	VERB
inlawrev-3369	1876	73	a	a	DET
inlawrev-3369	1876	74	written	write	VERB
inlawrev-3369	1876	75	protest	protest	NOUN
inlawrev-3369	1876	76	nor	nor	CCONJ
inlawrev-3369	1876	77	was	be	AUX
inlawrev-3369	1876	78	the	the	DET
inlawrev-3369	1876	79	preparation	preparation	NOUN
inlawrev-3369	1876	80	of	of	ADP
inlawrev-3369	1876	81	his	his	PRON
inlawrev-3369	1876	82	case	case	NOUN
inlawrev-3369	1876	83	impaired	impair	VERB
inlawrev-3369	1876	84	)	)	PUNCT
inlawrev-3369	1876	85	,	,	PUNCT
inlawrev-3369	1876	86	his	his	PRON
inlawrev-3369	1876	87	claim	claim	NOUN
inlawrev-3369	1876	88	must	must	AUX
inlawrev-3369	1876	89	fail.^^	fail.^^	X
inlawrev-3369	1876	90	finally	finally	ADV
inlawrev-3369	1876	91	,	,	PUNCT
inlawrev-3369	1876	92	horrall	horrall	PROPN
inlawrev-3369	1876	93	argued	argue	VERB
inlawrev-3369	1876	94	that	that	SCONJ
inlawrev-3369	1876	95	the	the	DET
inlawrev-3369	1876	96	statute	statute	NOUN
inlawrev-3369	1876	97	making	make	VERB
inlawrev-3369	1876	98	possession	possession	NOUN
inlawrev-3369	1876	99	of	of	ADP
inlawrev-3369	1876	100	marijuana	marijuana	PROPN
inlawrev-3369	1876	101	criminal	criminal	PROPN
inlawrev-3369	1876	102	was	be	AUX
inlawrev-3369	1876	103	void	void	ADJ
inlawrev-3369	1876	104	for	for	ADP
inlawrev-3369	1876	105	vagueness.^	vagueness.^	NOUN
inlawrev-3369	1876	106	°	°	NOUN
inlawrev-3369	1876	107	°	°	SCONJ
inlawrev-3369	1876	108	statutes	statute	NOUN
inlawrev-3369	1876	109	are	be	AUX
inlawrev-3369	1876	110	required	require	VERB
inlawrev-3369	1876	111	to	to	PART
inlawrev-3369	1876	112	be	be	AUX
inlawrev-3369	1876	113	sufficiently	sufficiently	ADV
inlawrev-3369	1876	114	definite	definite	ADJ
inlawrev-3369	1876	115	so	so	SCONJ
inlawrev-3369	1876	116	that	that	SCONJ
inlawrev-3369	1876	117	an	an	DET
inlawrev-3369	1876	118	individual	individual	NOUN
inlawrev-3369	1876	119	will	will	AUX
inlawrev-3369	1876	120	know	know	VERB
inlawrev-3369	1876	121	what	what	PRON
inlawrev-3369	1876	122	conduct	conduct	NOUN
inlawrev-3369	1876	123	is	be	AUX
inlawrev-3369	1876	124	legal	legal	ADJ
inlawrev-3369	1876	125	or	or	CCONJ
inlawrev-3369	1876	126	illegal	illegal	ADJ
inlawrev-3369	1876	127	,	,	PUNCT
inlawrev-3369	1876	128	and	and	CCONJ
inlawrev-3369	1876	129	the	the	DET
inlawrev-3369	1876	130	court	court	NOUN
inlawrev-3369	1876	131	held	hold	VERB
inlawrev-3369	1876	132	that	that	SCONJ
inlawrev-3369	1876	133	the	the	DET
inlawrev-3369	1876	134	statute	statute	NOUN
inlawrev-3369	1876	135	in	in	ADP
inlawrev-3369	1876	136	question	question	NOUN
inlawrev-3369	1876	137	was	be	AUX
inlawrev-3369	1876	138	"	"	PUNCT
inlawrev-3369	1876	139	exceedingly	exceedingly	ADV
inlawrev-3369	1876	140	clear	clear	ADJ
inlawrev-3369	1876	141	.	.	PUNCT
inlawrev-3369	1877	1	"^^	"^^	ADJ
inlawrev-3369	1877	2	ultimately	ultimately	ADV
inlawrev-3369	1877	3	,	,	PUNCT
inlawrev-3369	1877	4	the	the	DET
inlawrev-3369	1877	5	court	court	NOUN
inlawrev-3369	1877	6	found	find	VERB
inlawrev-3369	1877	7	that	that	SCONJ
inlawrev-3369	1877	8	horrall	horrall	PROPN
inlawrev-3369	1877	9	was	be	AUX
inlawrev-3369	1877	10	liable	liable	ADJ
inlawrev-3369	1877	11	for	for	ADP
inlawrev-3369	1877	12	the	the	DET
inlawrev-3369	1877	13	tax	tax	NOUN
inlawrev-3369	1877	14	because	because	SCONJ
inlawrev-3369	1877	15	he	he	PRON
inlawrev-3369	1877	16	unlawfully	unlawfully	ADV
inlawrev-3369	1877	17	possessed	possess	VERB
inlawrev-3369	1877	18	a	a	DET
inlawrev-3369	1877	19	controlled	control	VERB
inlawrev-3369	1877	20	substance.^^^	substance.^^^	NOUN
inlawrev-3369	1877	21	an	an	DET
inlawrev-3369	1877	22	important	important	ADJ
inlawrev-3369	1877	23	aspect	aspect	NOUN
inlawrev-3369	1877	24	ofthis	ofthis	NOUN
inlawrev-3369	1877	25	case	case	NOUN
inlawrev-3369	1877	26	is	be	AUX
inlawrev-3369	1877	27	the	the	DET
inlawrev-3369	1877	28	fact	fact	NOUN
inlawrev-3369	1877	29	that	that	SCONJ
inlawrev-3369	1877	30	the	the	DET
inlawrev-3369	1877	31	court	court	NOUN
inlawrev-3369	1877	32	held	hold	VERB
inlawrev-3369	1877	33	,	,	PUNCT
inlawrev-3369	1877	34	absent	absent	ADJ
inlawrev-3369	1877	35	actual	actual	ADJ
inlawrev-3369	1877	36	prejudice	prejudice	NOUN
inlawrev-3369	1877	37	to	to	ADP
inlawrev-3369	1877	38	a	a	DET
inlawrev-3369	1877	39	taxpayer	taxpayer	NOUN
inlawrev-3369	1877	40	,	,	PUNCT
inlawrev-3369	1877	41	that	that	SCONJ
inlawrev-3369	1877	42	no	no	DET
inlawrev-3369	1877	43	relief	relief	NOUN
inlawrev-3369	1877	44	will	will	AUX
inlawrev-3369	1877	45	be	be	AUX
inlawrev-3369	1877	46	afforded	afford	VERB
inlawrev-3369	1877	47	when	when	SCONJ
inlawrev-3369	1877	48	there	there	PRON
inlawrev-3369	1877	49	is	be	VERB
inlawrev-3369	1877	50	merely	merely	ADV
inlawrev-3369	1877	51	a	a	DET
inlawrev-3369	1877	52	slight	slight	ADJ
inlawrev-3369	1877	53	factual	factual	ADJ
inlawrev-3369	1877	54	error	error	NOUN
inlawrev-3369	1877	55	in	in	ADP
inlawrev-3369	1877	56	a	a	DET
inlawrev-3369	1877	57	notice	notice	NOUN
inlawrev-3369	1877	58	of	of	ADP
inlawrev-3369	1877	59	proposed	propose	VERB
inlawrev-3369	1877	60	assessment	assessment	NOUN
inlawrev-3369	1877	61	.	.	PUNCT
inlawrev-3369	1878	1	what	what	PRON
inlawrev-3369	1878	2	the	the	DET
inlawrev-3369	1878	3	court	court	NOUN
inlawrev-3369	1878	4	will	will	AUX
inlawrev-3369	1878	5	consider	consider	VERB
inlawrev-3369	1878	6	a	a	DET
inlawrev-3369	1878	7	"	"	PUNCT
inlawrev-3369	1878	8	slight	slight	ADJ
inlawrev-3369	1878	9	"	"	PUNCT
inlawrev-3369	1878	10	factual	factual	ADJ
inlawrev-3369	1878	11	error	error	NOUN
inlawrev-3369	1878	12	or	or	CCONJ
inlawrev-3369	1878	13	what	what	DET
inlawrev-3369	1878	14	types	type	NOUN
inlawrev-3369	1878	15	of	of	ADP
inlawrev-3369	1878	16	error	error	NOUN
inlawrev-3369	1878	17	actually	actually	ADV
inlawrev-3369	1878	18	prejudice	prejudice	VERB
inlawrev-3369	1878	19	a	a	DET
inlawrev-3369	1878	20	taxpayer	taxpayer	NOUN
inlawrev-3369	1878	21	were	be	AUX
inlawrev-3369	1878	22	not	not	PART
inlawrev-3369	1878	23	determined	determine	VERB
inlawrev-3369	1878	24	in	in	ADP
inlawrev-3369	1878	25	this	this	DET
inlawrev-3369	1878	26	case	case	NOUN
inlawrev-3369	1878	27	;	;	PUNCT
inlawrev-3369	1878	28	these	these	PRON
inlawrev-3369	1878	29	may	may	AUX
inlawrev-3369	1878	30	become	become	VERB
inlawrev-3369	1878	31	hurdles	hurdle	NOUN
inlawrev-3369	1878	32	for	for	ADP
inlawrev-3369	1878	33	future	future	ADJ
inlawrev-3369	1878	34	petitioning	petitioning	ADJ
inlawrev-3369	1878	35	taxpayers	taxpayer	NOUN
inlawrev-3369	1878	36	.	.	PUNCT
inlawrev-3369	1879	1	j.	j.	PROPN
inlawrev-3369	1879	2	indiana	indiana	PROPN
inlawrev-3369	1879	3	inheritance	inheritance	NOUN
inlawrev-3369	1879	4	taxes	taxis	NOUN
inlawrev-3369	1879	5	in	in	ADP
inlawrev-3369	1879	6	department	department	NOUN
inlawrev-3369	1879	7	ofstate	ofstate	NOUN
inlawrev-3369	1879	8	revenue	revenue	NOUN
inlawrev-3369	1879	9	v.	v.	ADP
inlawrev-3369	1879	10	estate	estate	NOUN
inlawrev-3369	1879	11	ofphelps,^^	ofphelps,^^	NOUN
inlawrev-3369	1879	12	phelps	phelps	PROPN
inlawrev-3369	1879	13	,	,	PUNCT
inlawrev-3369	1879	14	the	the	DET
inlawrev-3369	1879	15	decedent	decedent	NOUN
inlawrev-3369	1879	16	.	.	PUNCT
inlawrev-3369	1880	1	593	593	NUM
inlawrev-3369	1880	2	.	.	PUNCT
inlawrev-3369	1881	1	i	i	PRON
inlawrev-3369	1881	2	d	d	PROPN
inlawrev-3369	1881	3	(	(	PUNCT
inlawrev-3369	1881	4	citing	cite	VERB
inlawrev-3369	1881	5	ind	ind	NOUN
inlawrev-3369	1881	6	.	.	PUNCT
inlawrev-3369	1882	1	code	code	PROPN
inlawrev-3369	1882	2	§	§	PROPN
inlawrev-3369	1882	3	35	35	NUM
inlawrev-3369	1882	4	-	-	SYM
inlawrev-3369	1882	5	48	48	NUM
inlawrev-3369	1882	6	-	-	PUNCT
inlawrev-3369	1882	7	1	1	NUM
inlawrev-3369	1882	8	-	-	SYM
inlawrev-3369	1882	9	27	27	NUM
inlawrev-3369	1882	10	(	(	PUNCT
inlawrev-3369	1882	11	1998	1998	NUM
inlawrev-3369	1882	12	)	)	PUNCT
inlawrev-3369	1882	13	)	)	PUNCT
inlawrev-3369	1882	14	.	.	PUNCT
inlawrev-3369	1883	1	594	594	NUM
inlawrev-3369	1883	2	.	.	X
inlawrev-3369	1883	3	see	see	VERB
inlawrev-3369	1883	4	i	i	PRON
inlawrev-3369	1883	5	d.	d.	PROPN
inlawrev-3369	1883	6	595	595	NUM
inlawrev-3369	1883	7	.	.	PUNCT
inlawrev-3369	1884	1	i	i	PRON
inlawrev-3369	1884	2	d	d	PROPN
inlawrev-3369	1884	3	596	596	NUM
inlawrev-3369	1884	4	.	.	PUNCT
inlawrev-3369	1885	1	see	see	VERB
inlawrev-3369	1885	2	i	i	PROPN
inlawrev-3369	1885	3	d	d	PROPN
inlawrev-3369	1885	4	597	597	NUM
inlawrev-3369	1885	5	.	.	PUNCT
inlawrev-3369	1886	1	see	see	VERB
inlawrev-3369	1886	2	i	i	PRON
inlawrev-3369	1886	3	d.	d.	PROPN
inlawrev-3369	1886	4	598	598	NUM
inlawrev-3369	1886	5	.	.	PUNCT
inlawrev-3369	1887	1	i	i	PRON
inlawrev-3369	1887	2	d	d	PROPN
inlawrev-3369	1887	3	599	599	NUM
inlawrev-3369	1887	4	.	.	PUNCT
inlawrev-3369	1888	1	i	i	PRON
inlawrev-3369	1888	2	d	d	PROPN
inlawrev-3369	1888	3	at	at	ADP
inlawrev-3369	1888	4	1221	1221	NUM
inlawrev-3369	1888	5	-	-	SYM
inlawrev-3369	1888	6	22	22	NUM
inlawrev-3369	1888	7	.	.	PUNCT
inlawrev-3369	1889	1	600	600	NUM
inlawrev-3369	1889	2	.	.	PUNCT
inlawrev-3369	1890	1	see	see	VERB
inlawrev-3369	1890	2	i	i	PRON
inlawrev-3369	1890	3	d	d	PROPN
inlawrev-3369	1890	4	at	at	ADP
inlawrev-3369	1890	5	1222	1222	NUM
inlawrev-3369	1890	6	.	.	PUNCT
inlawrev-3369	1891	1	601	601	NUM
inlawrev-3369	1891	2	.	.	PUNCT
inlawrev-3369	1892	1	i	i	PRON
inlawrev-3369	1892	2	d	d	PROPN
inlawrev-3369	1892	3	602	602	NUM
inlawrev-3369	1892	4	.	.	PUNCT
inlawrev-3369	1893	1	i	i	PRON
inlawrev-3369	1893	2	d	d	PROPN
inlawrev-3369	1893	3	603	603	PROPN
inlawrev-3369	1893	4	.	.	PUNCT
inlawrev-3369	1894	1	697	697	NUM
inlawrev-3369	1894	2	n.e.2d	n.e.2d	NOUN
inlawrev-3369	1894	3	506	506	NUM
inlawrev-3369	1894	4	(	(	PUNCT
inlawrev-3369	1894	5	ind	ind	NOUN
inlawrev-3369	1894	6	.	.	PUNCT
inlawrev-3369	1895	1	tax	tax	PROPN
inlawrev-3369	1895	2	ct	ct	PROPN
inlawrev-3369	1895	3	.	.	PROPN
inlawrev-3369	1895	4	1998	1998	NUM
inlawrev-3369	1895	5	)	)	PUNCT
inlawrev-3369	1895	6	.	.	PUNCT
inlawrev-3369	1896	1	1058	1058	NUM
inlawrev-3369	1896	2	indiana	indiana	PROPN
inlawrev-3369	1896	3	law	law	PROPN
inlawrev-3369	1896	4	review	review	NOUN
inlawrev-3369	1896	5	[	[	X
inlawrev-3369	1896	6	vol	vol	NOUN
inlawrev-3369	1896	7	.	.	PUNCT
inlawrev-3369	1896	8	32	32	NUM
inlawrev-3369	1896	9	:	:	SYM
inlawrev-3369	1896	10	1003	1003	NUM
inlawrev-3369	1896	11	died	die	VERB
inlawrev-3369	1896	12	testate	testate	NOUN
inlawrev-3369	1896	13	on	on	ADP
inlawrev-3369	1896	14	december	december	PROPN
inlawrev-3369	1896	15	3	3	NUM
inlawrev-3369	1896	16	,	,	PUNCT
inlawrev-3369	1896	17	1994.^	1994.^	NUM
inlawrev-3369	1896	18	by	by	ADP
inlawrev-3369	1896	19	the	the	DET
inlawrev-3369	1896	20	terms	term	NOUN
inlawrev-3369	1896	21	of	of	ADP
inlawrev-3369	1896	22	the	the	DET
inlawrev-3369	1896	23	decedent	decedent	NOUN
inlawrev-3369	1896	24	's	's	PART
inlawrev-3369	1896	25	last	last	ADJ
inlawrev-3369	1896	26	will	will	NOUN
inlawrev-3369	1896	27	and	and	CCONJ
inlawrev-3369	1896	28	testament	testament	NOUN
inlawrev-3369	1896	29	,	,	PUNCT
inlawrev-3369	1896	30	the	the	DET
inlawrev-3369	1896	31	decedent	decedent	NOUN
inlawrev-3369	1896	32	's	's	PART
inlawrev-3369	1896	33	spouse	spouse	NOUN
inlawrev-3369	1896	34	received	receive	VERB
inlawrev-3369	1896	35	all	all	DET
inlawrev-3369	1896	36	tangible	tangible	ADJ
inlawrev-3369	1896	37	personal	personal	ADJ
inlawrev-3369	1896	38	property	property	NOUN
inlawrev-3369	1896	39	and	and	CCONJ
inlawrev-3369	1896	40	her	her	PRON
inlawrev-3369	1896	41	interest	interest	NOUN
inlawrev-3369	1896	42	in	in	ADP
inlawrev-3369	1896	43	the	the	DET
inlawrev-3369	1896	44	marital	marital	ADJ
inlawrev-3369	1896	45	home	home	NOUN
inlawrev-3369	1896	46	.	.	PUNCT
inlawrev-3369	1897	1	the	the	DET
inlawrev-3369	1897	2	remainder	remainder	NOUN
inlawrev-3369	1897	3	passed	pass	VERB
inlawrev-3369	1897	4	by	by	ADP
inlawrev-3369	1897	5	a	a	DET
inlawrev-3369	1897	6	residuary	residuary	ADJ
inlawrev-3369	1897	7	clause	clause	NOUN
inlawrev-3369	1897	8	into	into	ADP
inlawrev-3369	1897	9	a	a	DET
inlawrev-3369	1897	10	revocable	revocable	ADJ
inlawrev-3369	1897	11	trust.^^^	trust.^^^	NOUN
inlawrev-3369	1897	12	under	under	ADP
inlawrev-3369	1897	13	the	the	DET
inlawrev-3369	1897	14	trust	trust	NOUN
inlawrev-3369	1897	15	,	,	PUNCT
inlawrev-3369	1897	16	the	the	DET
inlawrev-3369	1897	17	spouse	spouse	NOUN
inlawrev-3369	1897	18	received	receive	VERB
inlawrev-3369	1897	19	$	$	SYM
inlawrev-3369	1897	20	200,000	200,000	NUM
inlawrev-3369	1897	21	.	.	PUNCT
inlawrev-3369	1898	1	the	the	DET
inlawrev-3369	1898	2	other	other	ADJ
inlawrev-3369	1898	3	assets	asset	NOUN
inlawrev-3369	1898	4	were	be	AUX
inlawrev-3369	1898	5	divided	divide	VERB
inlawrev-3369	1898	6	into	into	ADP
inlawrev-3369	1898	7	two	two	NUM
inlawrev-3369	1898	8	trusts	trust	NOUN
inlawrev-3369	1898	9	,	,	PUNCT
inlawrev-3369	1898	10	one	one	NUM
inlawrev-3369	1898	11	marital	marital	NOUN
inlawrev-3369	1898	12	and	and	CCONJ
inlawrev-3369	1898	13	the	the	DET
inlawrev-3369	1898	14	other	other	ADJ
inlawrev-3369	1898	15	non	non	NOUN
inlawrev-3369	1898	16	-	-	NOUN
inlawrev-3369	1898	17	marital.^^	marital.^^	ADP
inlawrev-3369	1898	18	the	the	DET
inlawrev-3369	1898	19	marital	marital	ADJ
inlawrev-3369	1898	20	trust	trust	NOUN
inlawrev-3369	1898	21	granted	grant	VERB
inlawrev-3369	1898	22	the	the	DET
inlawrev-3369	1898	23	surviving	surviving	NOUN
inlawrev-3369	1898	24	spouse	spouse	NOUN
inlawrev-3369	1898	25	an	an	DET
inlawrev-3369	1898	26	income	income	NOUN
inlawrev-3369	1898	27	interest	interest	NOUN
inlawrev-3369	1898	28	for	for	ADP
inlawrev-3369	1898	29	life	life	NOUN
inlawrev-3369	1898	30	,	,	PUNCT
inlawrev-3369	1898	31	remainder	remainder	NOUN
inlawrev-3369	1898	32	to	to	ADP
inlawrev-3369	1898	33	the	the	DET
inlawrev-3369	1898	34	children.^^^	children.^^^	PROPN
inlawrev-3369	1898	35	the	the	DET
inlawrev-3369	1898	36	corpus	corpus	NOUN
inlawrev-3369	1898	37	of	of	ADP
inlawrev-3369	1898	38	the	the	DET
inlawrev-3369	1898	39	trust	trust	NOUN
inlawrev-3369	1898	40	could	could	AUX
inlawrev-3369	1898	41	be	be	AUX
inlawrev-3369	1898	42	invaded	invade	VERB
inlawrev-3369	1898	43	for	for	ADP
inlawrev-3369	1898	44	the	the	DET
inlawrev-3369	1898	45	surviving	surviving	NOUN
inlawrev-3369	1898	46	spouse	spouse	NOUN
inlawrev-3369	1898	47	's	's	PART
inlawrev-3369	1898	48	care	care	NOUN
inlawrev-3369	1898	49	,	,	PUNCT
inlawrev-3369	1898	50	comfort	comfort	NOUN
inlawrev-3369	1898	51	,	,	PUNCT
inlawrev-3369	1898	52	or	or	CCONJ
inlawrev-3369	1898	53	maintenance	maintenance	NOUN
inlawrev-3369	1898	54	.	.	PUNCT
inlawrev-3369	1899	1	on	on	ADP
inlawrev-3369	1899	2	july	july	PROPN
inlawrev-3369	1899	3	17	17	NUM
inlawrev-3369	1899	4	,	,	PUNCT
inlawrev-3369	1899	5	1995	1995	NUM
inlawrev-3369	1899	6	,	,	PUNCT
inlawrev-3369	1899	7	the	the	DET
inlawrev-3369	1899	8	estate	estate	NOUN
inlawrev-3369	1899	9	filed	file	VERB
inlawrev-3369	1899	10	an	an	DET
inlawrev-3369	1899	11	indiana	indiana	PROPN
inlawrev-3369	1899	12	inheritance	inheritance	NOUN
inlawrev-3369	1899	13	tax	tax	NOUN
inlawrev-3369	1899	14	return	return	NOUN
inlawrev-3369	1899	15	,	,	PUNCT
inlawrev-3369	1899	16	attaching	attach	VERB
inlawrev-3369	1899	17	the	the	DET
inlawrev-3369	1899	18	decedent	decedent	NOUN
inlawrev-3369	1899	19	's	's	PART
inlawrev-3369	1899	20	will	will	NOUN
inlawrev-3369	1899	21	and	and	CCONJ
inlawrev-3369	1899	22	the	the	DET
inlawrev-3369	1899	23	trust	trust	NOUN
inlawrev-3369	1899	24	agreement.^^	agreement.^^	PUNCT
inlawrev-3369	1899	25	on	on	ADP
inlawrev-3369	1899	26	november	november	PROPN
inlawrev-3369	1899	27	29	29	NUM
inlawrev-3369	1899	28	,	,	PUNCT
inlawrev-3369	1899	29	1995	1995	NUM
inlawrev-3369	1899	30	,	,	PUNCT
inlawrev-3369	1899	31	within	within	ADP
inlawrev-3369	1899	32	the	the	DET
inlawrev-3369	1899	33	twelve	twelve	NUM
inlawrev-3369	1899	34	-	-	PUNCT
inlawrev-3369	1899	35	month	month	NOUN
inlawrev-3369	1899	36	period	period	NOUN
inlawrev-3369	1899	37	for	for	ADP
inlawrev-3369	1899	38	which	which	PRON
inlawrev-3369	1899	39	inheritance	inheritance	NOUN
inlawrev-3369	1899	40	returns	return	NOUN
inlawrev-3369	1899	41	are	be	AUX
inlawrev-3369	1899	42	due	due	ADJ
inlawrev-3369	1899	43	,	,	PUNCT
inlawrev-3369	1899	44	the	the	DET
inlawrev-3369	1899	45	estate	estate	NOUN
inlawrev-3369	1899	46	filed	file	VERB
inlawrev-3369	1899	47	a	a	DET
inlawrev-3369	1899	48	second	second	ADJ
inlawrev-3369	1899	49	indiana	indiana	PROPN
inlawrev-3369	1899	50	inheritance	inheritance	NOUN
inlawrev-3369	1899	51	tax	tax	NOUN
inlawrev-3369	1899	52	return	return	NOUN
inlawrev-3369	1899	53	,	,	PUNCT
inlawrev-3369	1899	54	this	this	DET
inlawrev-3369	1899	55	time	time	NOUN
inlawrev-3369	1899	56	attaching	attach	VERB
inlawrev-3369	1899	57	a	a	DET
inlawrev-3369	1899	58	qualified	qualified	ADJ
inlawrev-3369	1899	59	terminable	terminable	ADJ
inlawrev-3369	1899	60	interest	interest	NOUN
inlawrev-3369	1899	61	property	property	NOUN
inlawrev-3369	1899	62	(	(	PUNCT
inlawrev-3369	1899	63	"	"	PUNCT
inlawrev-3369	1899	64	qtip	qtip	NOUN
inlawrev-3369	1899	65	"	"	PUNCT
inlawrev-3369	1899	66	)	)	PUNCT
inlawrev-3369	1899	67	election	election	NOUN
inlawrev-3369	1899	68	.	.	PUNCT
inlawrev-3369	1900	1	'^	'^	PROPN
inlawrev-3369	1900	2	'	'	PUNCT
inlawrev-3369	1900	3	indiana	indiana	PROPN
inlawrev-3369	1900	4	imposes	impose	VERB
inlawrev-3369	1900	5	an	an	DET
inlawrev-3369	1900	6	inheritance	inheritance	NOUN
inlawrev-3369	1900	7	tax	tax	NOUN
inlawrev-3369	1900	8	on	on	ADP
inlawrev-3369	1900	9	certain	certain	ADJ
inlawrev-3369	1900	10	transfers	transfer	NOUN
inlawrev-3369	1900	11	at	at	ADP
inlawrev-3369	1900	12	death	death	NOUN
inlawrev-3369	1900	13	and	and	CCONJ
inlawrev-3369	1900	14	the	the	DET
inlawrev-3369	1900	15	amount	amount	NOUN
inlawrev-3369	1900	16	is	be	AUX
inlawrev-3369	1900	17	based	base	VERB
inlawrev-3369	1900	18	on	on	ADP
inlawrev-3369	1900	19	the	the	DET
inlawrev-3369	1900	20	fair	fair	ADJ
inlawrev-3369	1900	21	market	market	NOUN
inlawrev-3369	1900	22	value	value	NOUN
inlawrev-3369	1900	23	of	of	ADP
inlawrev-3369	1900	24	the	the	DET
inlawrev-3369	1900	25	property.^^^	property.^^^	PROPN
inlawrev-3369	1900	26	property	property	NOUN
inlawrev-3369	1900	27	passed	pass	VERB
inlawrev-3369	1900	28	to	to	ADP
inlawrev-3369	1900	29	a	a	DET
inlawrev-3369	1900	30	surviving	surviving	NOUN
inlawrev-3369	1900	31	spouse	spouse	NOUN
inlawrev-3369	1900	32	is	be	AUX
inlawrev-3369	1900	33	exempt	exempt	ADJ
inlawrev-3369	1900	34	from	from	ADP
inlawrev-3369	1900	35	indiana	indiana	PROPN
inlawrev-3369	1900	36	inheritance	inheritance	NOUN
inlawrev-3369	1901	1	tax.^^	tax.^^	NOUN
inlawrev-3369	1901	2	'	'	PUNCT
inlawrev-3369	1901	3	however	however	ADV
inlawrev-3369	1901	4	,	,	PUNCT
inlawrev-3369	1901	5	the	the	DET
inlawrev-3369	1901	6	remainder	remainder	NOUN
inlawrev-3369	1901	7	interest	interest	NOUN
inlawrev-3369	1901	8	(	(	PUNCT
inlawrev-3369	1901	9	the	the	DET
inlawrev-3369	1901	10	value	value	NOUN
inlawrev-3369	1901	11	of	of	ADP
inlawrev-3369	1901	12	the	the	DET
inlawrev-3369	1901	13	remainder	remainder	NOUN
inlawrev-3369	1901	14	to	to	ADP
inlawrev-3369	1901	15	the	the	DET
inlawrev-3369	1901	16	children	child	NOUN
inlawrev-3369	1901	17	)	)	PUNCT
inlawrev-3369	1901	18	is	be	AUX
inlawrev-3369	1901	19	subject	subject	ADJ
inlawrev-3369	1901	20	to	to	ADP
inlawrev-3369	1901	21	indiana	indiana	PROPN
inlawrev-3369	1901	22	inheritance	inheritance	NOUN
inlawrev-3369	1901	23	taxation	taxation	NOUN
inlawrev-3369	1901	24	unless	unless	SCONJ
inlawrev-3369	1901	25	a	a	DET
inlawrev-3369	1901	26	qtip	qtip	NOUN
inlawrev-3369	1901	27	election	election	NOUN
inlawrev-3369	1901	28	is	be	AUX
inlawrev-3369	1901	29	filed	file	VERB
inlawrev-3369	1901	30	within	within	ADP
inlawrev-3369	1901	31	the	the	DET
inlawrev-3369	1901	32	proper	proper	ADJ
inlawrev-3369	1901	33	time	time	NOUN
inlawrev-3369	1901	34	and	and	CCONJ
inlawrev-3369	1901	35	in	in	ADP
inlawrev-3369	1901	36	the	the	DET
inlawrev-3369	1901	37	proper	proper	ADJ
inlawrev-3369	1901	38	form.^*^	form.^*^	NOUN
inlawrev-3369	1901	39	the	the	DET
inlawrev-3369	1901	40	idsr	idsr	NOUN
inlawrev-3369	1901	41	regulations	regulation	NOUN
inlawrev-3369	1901	42	provide	provide	VERB
inlawrev-3369	1901	43	the	the	DET
inlawrev-3369	1901	44	form	form	NOUN
inlawrev-3369	1901	45	with	with	ADP
inlawrev-3369	1901	46	which	which	PRON
inlawrev-3369	1901	47	an	an	DET
inlawrev-3369	1901	48	election	election	NOUN
inlawrev-3369	1901	49	must	must	AUX
inlawrev-3369	1901	50	substantially	substantially	ADV
inlawrev-3369	1901	51	comply	comply	VERB
inlawrev-3369	1901	52	.^^^	.^^^	PROPN
inlawrev-3369	1902	1	in	in	ADP
inlawrev-3369	1902	2	this	this	DET
inlawrev-3369	1902	3	case	case	NOUN
inlawrev-3369	1902	4	,	,	PUNCT
inlawrev-3369	1902	5	the	the	DET
inlawrev-3369	1902	6	estate	estate	NOUN
inlawrev-3369	1902	7	did	do	AUX
inlawrev-3369	1902	8	not	not	PART
inlawrev-3369	1902	9	file	file	VERB
inlawrev-3369	1902	10	a	a	DET
inlawrev-3369	1902	11	qtip	qtip	NOUN
inlawrev-3369	1902	12	election	election	NOUN
inlawrev-3369	1902	13	on	on	ADP
inlawrev-3369	1902	14	july	july	PROPN
inlawrev-3369	1902	15	17	17	NUM
inlawrev-3369	1902	16	,	,	PUNCT
inlawrev-3369	1902	17	the	the	DET
inlawrev-3369	1902	18	date	date	NOUN
inlawrev-3369	1902	19	the	the	DET
inlawrev-3369	1902	20	estate	estate	NOUN
inlawrev-3369	1902	21	filed	file	VERB
inlawrev-3369	1902	22	its	its	PRON
inlawrev-3369	1902	23	original	original	ADJ
inlawrev-3369	1902	24	inheritance	inheritance	NOUN
inlawrev-3369	1902	25	tax	tax	NOUN
inlawrev-3369	1902	26	return	return	NOUN
inlawrev-3369	1902	27	.	.	PUNCT
inlawrev-3369	1903	1	therefore	therefore	ADV
inlawrev-3369	1903	2	,	,	PUNCT
inlawrev-3369	1903	3	the	the	DET
inlawrev-3369	1903	4	court	court	NOUN
inlawrev-3369	1903	5	held	hold	VERB
inlawrev-3369	1903	6	that	that	SCONJ
inlawrev-3369	1903	7	the	the	DET
inlawrev-3369	1903	8	estate	estate	NOUN
inlawrev-3369	1903	9	did	do	AUX
inlawrev-3369	1903	10	not	not	PART
inlawrev-3369	1903	11	make	make	VERB
inlawrev-3369	1903	12	a	a	DET
inlawrev-3369	1903	13	proper	proper	ADJ
inlawrev-3369	1903	14	qtip	qtip	NOUN
inlawrev-3369	1903	15	election	election	NOUN
inlawrev-3369	1903	16	in	in	ADP
inlawrev-3369	1903	17	filing	file	VERB
inlawrev-3369	1903	18	the	the	DET
inlawrev-3369	1903	19	first	first	ADJ
inlawrev-3369	1903	20	inheritance	inheritance	NOUN
inlawrev-3369	1903	21	retum.^^	retum.^^	PUNCT
inlawrev-3369	1903	22	"	"	PUNCT
inlawrev-3369	1903	23	*	*	PUNCT
inlawrev-3369	1903	24	although	although	SCONJ
inlawrev-3369	1903	25	the	the	DET
inlawrev-3369	1903	26	second	second	ADJ
inlawrev-3369	1903	27	inheritance	inheritance	NOUN
inlawrev-3369	1903	28	return	return	NOUN
inlawrev-3369	1903	29	did	do	AUX
inlawrev-3369	1903	30	have	have	VERB
inlawrev-3369	1903	31	a	a	DET
inlawrev-3369	1903	32	qtip	qtip	NOUN
inlawrev-3369	1903	33	election	election	NOUN
inlawrev-3369	1903	34	attached	attach	VERB
inlawrev-3369	1903	35	to	to	ADP
inlawrev-3369	1903	36	the	the	DET
inlawrev-3369	1903	37	return	return	NOUN
inlawrev-3369	1903	38	,	,	PUNCT
inlawrev-3369	1903	39	by	by	ADP
inlawrev-3369	1903	40	regulation	regulation	NOUN
inlawrev-3369	1903	41	a	a	DET
inlawrev-3369	1903	42	qtip	qtip	NOUN
inlawrev-3369	1903	43	election	election	NOUN
inlawrev-3369	1903	44	"	"	PUNCT
inlawrev-3369	1903	45	'	'	PUNCT
inlawrev-3369	1903	46	must	must	AUX
inlawrev-3369	1903	47	be	be	AUX
inlawrev-3369	1903	48	in	in	ADP
inlawrev-3369	1903	49	writing	writing	NOUN
inlawrev-3369	1903	50	,	,	PUNCT
inlawrev-3369	1903	51	signed	sign	VERB
inlawrev-3369	1903	52	by	by	ADP
inlawrev-3369	1903	53	a	a	DET
inlawrev-3369	1903	54	person	person	NOUN
inlawrev-3369	1903	55	authorized	authorize	VERB
inlawrev-3369	1903	56	to	to	PART
inlawrev-3369	1903	57	make	make	VERB
inlawrev-3369	1903	58	the	the	DET
inlawrev-3369	1903	59	election	election	NOUN
inlawrev-3369	1903	60	,	,	PUNCT
inlawrev-3369	1903	61	and	and	CCONJ
inlawrev-3369	1903	62	attached	attach	VERB
inlawrev-3369	1903	63	to	to	ADP
inlawrev-3369	1903	64	the	the	DET
inlawrev-3369	1903	65	original	original	ADJ
inlawrev-3369	1903	66	indiana	indiana	PROPN
inlawrev-3369	1903	67	inheritance	inheritance	NOUN
inlawrev-3369	1903	68	tax	tax	NOUN
inlawrev-3369	1903	69	return	return	NOUN
inlawrev-3369	1903	70	at	at	ADP
inlawrev-3369	1903	71	the	the	DET
inlawrev-3369	1903	72	time	time	NOUN
inlawrev-3369	1903	73	it	it	PRON
inlawrev-3369	1903	74	is	be	AUX
inlawrev-3369	1903	75	filed	file	VERB
inlawrev-3369	1903	76	.	.	PUNCT
inlawrev-3369	1903	77	'	'	PUNCT
inlawrev-3369	1904	1	"	"	PUNCT
inlawrev-3369	1904	2	^'^	^'^	NUM
inlawrev-3369	1904	3	any	any	DET
inlawrev-3369	1904	4	mistake	mistake	NOUN
inlawrev-3369	1904	5	in	in	ADP
inlawrev-3369	1904	6	making	make	VERB
inlawrev-3369	1904	7	a	a	DET
inlawrev-3369	1904	8	qtip	qtip	NOUN
inlawrev-3369	1904	9	election	election	NOUN
inlawrev-3369	1904	10	is	be	AUX
inlawrev-3369	1904	11	treated	treat	VERB
inlawrev-3369	1904	12	as	as	ADP
inlawrev-3369	1904	13	an	an	DET
inlawrev-3369	1904	14	irrevocable	irrevocable	ADJ
inlawrev-3369	1904	15	election	election	NOUN
inlawrev-3369	1904	16	not	not	PART
inlawrev-3369	1904	17	to	to	PART
inlawrev-3369	1904	18	treat	treat	VERB
inlawrev-3369	1904	19	the	the	DET
inlawrev-3369	1904	20	transaction	transaction	NOUN
inlawrev-3369	1904	21	as	as	ADP
inlawrev-3369	1904	22	a	a	DET
inlawrev-3369	1904	23	qtip	qtip	NOUN
inlawrev-3369	1904	24	transfer.^'^	transfer.^'^	PROPN
inlawrev-3369	1904	25	the	the	DET
inlawrev-3369	1904	26	idsr	idsr	NOUN
inlawrev-3369	1904	27	argued	argue	VERB
inlawrev-3369	1904	28	that	that	SCONJ
inlawrev-3369	1904	29	because	because	SCONJ
inlawrev-3369	1904	30	the	the	DET
inlawrev-3369	1904	31	qtip	qtip	NOUN
inlawrev-3369	1904	32	election	election	NOUN
inlawrev-3369	1904	33	was	be	AUX
inlawrev-3369	1904	34	not	not	PART
inlawrev-3369	1904	35	"	"	PUNCT
inlawrev-3369	1904	36	attached	attach	VERB
inlawrev-3369	1904	37	to	to	ADP
inlawrev-3369	1904	38	the	the	DET
inlawrev-3369	1904	39	original	original	ADJ
inlawrev-3369	1904	40	inheritance	inheritance	NOUN
inlawrev-3369	1904	41	tax	tax	NOUN
inlawrev-3369	1904	42	return	return	NOUN
inlawrev-3369	1904	43	,	,	PUNCT
inlawrev-3369	1904	44	"	"	PUNCT
inlawrev-3369	1904	45	the	the	DET
inlawrev-3369	1904	46	election	election	NOUN
inlawrev-3369	1904	47	was	be	AUX
inlawrev-3369	1904	48	invalid	invalid	ADJ
inlawrev-3369	1904	49	.	.	PUNCT
inlawrev-3369	1905	1	the	the	DET
inlawrev-3369	1905	2	estate	estate	NOUN
inlawrev-3369	1905	3	,	,	PUNCT
inlawrev-3369	1905	4	however	however	ADV
inlawrev-3369	1905	5	,	,	PUNCT
inlawrev-3369	1905	6	claimed	claim	VERB
inlawrev-3369	1905	7	that	that	SCONJ
inlawrev-3369	1905	8	because	because	SCONJ
inlawrev-3369	1905	9	the	the	DET
inlawrev-3369	1905	10	phrase	phrase	NOUN
inlawrev-3369	1905	11	,	,	PUNCT
inlawrev-3369	1905	12	"	"	PUNCT
inlawrev-3369	1905	13	attached	attach	VERB
inlawrev-3369	1905	14	to	to	ADP
inlawrev-3369	1905	15	the	the	DET
inlawrev-3369	1905	16	original	original	ADJ
inlawrev-3369	1905	17	inheritance	inheritance	NOUN
inlawrev-3369	1905	18	tax	tax	NOUN
inlawrev-3369	1905	19	return	return	NOUN
inlawrev-3369	1905	20	,	,	PUNCT
inlawrev-3369	1905	21	"	"	PUNCT
inlawrev-3369	1905	22	was	be	AUX
inlawrev-3369	1905	23	not	not	PART
inlawrev-3369	1905	24	defined	define	VERB
inlawrev-3369	1905	25	by	by	ADP
inlawrev-3369	1905	26	statute	statute	NOUN
inlawrev-3369	1905	27	or	or	CCONJ
inlawrev-3369	1905	28	under	under	ADP
inlawrev-3369	1905	29	the	the	DET
inlawrev-3369	1905	30	regulations	regulation	NOUN
inlawrev-3369	1905	31	,	,	PUNCT
inlawrev-3369	1905	32	the	the	DET
inlawrev-3369	1905	33	court	court	NOUN
inlawrev-3369	1905	34	should	should	AUX
inlawrev-3369	1905	35	apply	apply	VERB
inlawrev-3369	1905	36	the	the	DET
inlawrev-3369	1905	37	604	604	NUM
inlawrev-3369	1905	38	.	.	PUNCT
inlawrev-3369	1906	1	see	see	VERB
inlawrev-3369	1906	2	i	i	PRON
inlawrev-3369	1906	3	d.	d.	PROPN
inlawrev-3369	1906	4	at	at	ADP
inlawrev-3369	1906	5	508	508	NUM
inlawrev-3369	1906	6	.	.	PUNCT
inlawrev-3369	1906	7	"	"	PUNCT
inlawrev-3369	1906	8	.	.	PUNCT
inlawrev-3369	1907	1	605	605	X
inlawrev-3369	1907	2	.	.	PUNCT
inlawrev-3369	1907	3	see	see	VERB
inlawrev-3369	1907	4	i	i	PRON
inlawrev-3369	1907	5	d.	d.	PROPN
inlawrev-3369	1907	6	606	606	NUM
inlawrev-3369	1907	7	.	.	PUNCT
inlawrev-3369	1908	1	see	see	VERB
inlawrev-3369	1908	2	i	i	PRON
inlawrev-3369	1908	3	d.	d.	PROPN
inlawrev-3369	1908	4	607	607	NUM
inlawrev-3369	1908	5	.	.	PUNCT
inlawrev-3369	1909	1	see	see	VERB
inlawrev-3369	1909	2	i	i	PROPN
inlawrev-3369	1909	3	d	d	PROPN
inlawrev-3369	1909	4	608	608	NUM
inlawrev-3369	1909	5	.	.	PUNCT
inlawrev-3369	1910	1	see	see	VERB
inlawrev-3369	1910	2	i	i	PROPN
inlawrev-3369	1910	3	d	d	PROPN
inlawrev-3369	1910	4	609	609	NUM
inlawrev-3369	1910	5	.	.	PUNCT
inlawrev-3369	1911	1	see	see	VERB
inlawrev-3369	1911	2	i	i	PRON
inlawrev-3369	1911	3	d	d	PROPN
inlawrev-3369	1911	4	at	at	ADP
inlawrev-3369	1911	5	508	508	NUM
inlawrev-3369	1911	6	-	-	SYM
inlawrev-3369	1911	7	09	09	NUM
inlawrev-3369	1911	8	.	.	PUNCT
inlawrev-3369	1912	1	610	610	NUM
inlawrev-3369	1912	2	.	.	PUNCT
inlawrev-3369	1913	1	see	see	VERB
inlawrev-3369	1913	2	i	i	PRON
inlawrev-3369	1913	3	d	d	PROPN
inlawrev-3369	1913	4	at	at	ADP
inlawrev-3369	1913	5	509	509	NUM
inlawrev-3369	1913	6	(	(	PUNCT
inlawrev-3369	1913	7	citing	cite	VERB
inlawrev-3369	1913	8	ind	ind	NOUN
inlawrev-3369	1913	9	.	.	PUNCT
inlawrev-3369	1914	1	code	code	PROPN
inlawrev-3369	1914	2	§	§	PROPN
inlawrev-3369	1914	3	§	§	PROPN
inlawrev-3369	1914	4	6	6	NUM
inlawrev-3369	1914	5	-	-	SYM
inlawrev-3369	1914	6	4.1	4.1	NUM
inlawrev-3369	1914	7	-	-	PUNCT
inlawrev-3369	1914	8	2	2	NUM
inlawrev-3369	1914	9	-	-	SYM
inlawrev-3369	1914	10	1	1	NUM
inlawrev-3369	1914	11	,	,	PUNCT
inlawrev-3369	1914	12	6	6	NUM
inlawrev-3369	1914	13	-	-	SYM
inlawrev-3369	1914	14	4.1	4.1	NUM
inlawrev-3369	1914	15	-	-	PUNCT
inlawrev-3369	1914	16	5	5	NUM
inlawrev-3369	1914	17	-	-	SYM
inlawrev-3369	1914	18	1.5	1.5	NUM
inlawrev-3369	1914	19	(	(	PUNCT
inlawrev-3369	1914	20	1998	1998	NUM
inlawrev-3369	1914	21	)	)	PUNCT
inlawrev-3369	1914	22	)	)	PUNCT
inlawrev-3369	1914	23	.	.	PUNCT
inlawrev-3369	1915	1	611	611	NUM
inlawrev-3369	1915	2	.	.	PUNCT
inlawrev-3369	1916	1	see	see	VERB
inlawrev-3369	1916	2	i	i	PRON
inlawrev-3369	1916	3	d	d	PROPN
inlawrev-3369	1916	4	(	(	PUNCT
inlawrev-3369	1916	5	citing	cite	VERB
inlawrev-3369	1916	6	ind	ind	NOUN
inlawrev-3369	1916	7	.	.	PUNCT
inlawrev-3369	1917	1	code	code	PROPN
inlawrev-3369	1917	2	§	§	PROPN
inlawrev-3369	1917	3	6	6	NUM
inlawrev-3369	1917	4	-	-	SYM
inlawrev-3369	1917	5	4	4	NUM
inlawrev-3369	1917	6	.	.	NOUN
inlawrev-3369	1917	7	1	1	NUM
inlawrev-3369	1917	8	-3	-3	PUNCT
inlawrev-3369	1917	9	-	-	PUNCT
inlawrev-3369	1917	10	7(a	7(a	NUM
inlawrev-3369	1917	11	)	)	PUNCT
inlawrev-3369	1917	12	(	(	PUNCT
inlawrev-3369	1917	13	1	1	NUM
inlawrev-3369	1917	14	998	998	NUM
inlawrev-3369	1917	15	)	)	PUNCT
inlawrev-3369	1917	16	)	)	PUNCT
inlawrev-3369	1917	17	.	.	PUNCT
inlawrev-3369	1918	1	612	612	NUM
inlawrev-3369	1918	2	.	.	PUNCT
inlawrev-3369	1919	1	see	see	VERB
inlawrev-3369	1919	2	i	i	PRON
inlawrev-3369	1919	3	d	d	PROPN
inlawrev-3369	1919	4	(	(	PUNCT
inlawrev-3369	1919	5	citing	cite	VERB
inlawrev-3369	1919	6	ind	ind	NOUN
inlawrev-3369	1919	7	.	.	PUNCT
inlawrev-3369	1920	1	code	code	PROPN
inlawrev-3369	1920	2	ann	ann	PROPN
inlawrev-3369	1920	3	.	.	PUNCT
inlawrev-3369	1921	1	§	§	PROPN
inlawrev-3369	1921	2	6	6	NUM
inlawrev-3369	1921	3	-	-	SYM
inlawrev-3369	1921	4	4	4	NUM
inlawrev-3369	1921	5	.	.	PUNCT
inlawrev-3369	1922	1	l-3	l-3	PROPN
inlawrev-3369	1922	2	-	-	PUNCT
inlawrev-3369	1922	3	7(c	7(c	NUM
inlawrev-3369	1922	4	)	)	PUNCT
inlawrev-3369	1922	5	(	(	PUNCT
inlawrev-3369	1922	6	1998	1998	NUM
inlawrev-3369	1922	7	)	)	PUNCT
inlawrev-3369	1922	8	)	)	PUNCT
inlawrev-3369	1922	9	.	.	PUNCT
inlawrev-3369	1923	1	613	613	NUM
inlawrev-3369	1923	2	.	.	X
inlawrev-3369	1924	1	see	see	VERB
inlawrev-3369	1925	1	i	i	PRON
inlawrev-3369	1925	2	d	d	PROPN
inlawrev-3369	1925	3	at	at	ADP
inlawrev-3369	1925	4	5	5	NUM
inlawrev-3369	1925	5	1	1	NUM
inlawrev-3369	1925	6	(	(	PUNCT
inlawrev-3369	1925	7	citing	cite	VERB
inlawrev-3369	1925	8	ind	ind	NOUN
inlawrev-3369	1925	9	.	.	PUNCT
inlawrev-3369	1926	1	admin	admin	PROPN
inlawrev-3369	1926	2	.	.	PUNCT
inlawrev-3369	1927	1	code	code	PROPN
inlawrev-3369	1927	2	tit	tit	PROPN
inlawrev-3369	1927	3	.	.	PUNCT
inlawrev-3369	1928	1	45	45	NUM
inlawrev-3369	1928	2	,	,	PUNCT
inlawrev-3369	1928	3	r.	r.	NOUN
inlawrev-3369	1928	4	4	4	NUM
inlawrev-3369	1928	5	.	.	NOUN
inlawrev-3369	1928	6	1	1	NUM
inlawrev-3369	1928	7	-3	-3	NOUN
inlawrev-3369	1928	8	-	-	SYM
inlawrev-3369	1928	9	5(b)(4	5(b)(4	NUM
inlawrev-3369	1928	10	)	)	PUNCT
inlawrev-3369	1928	11	(	(	PUNCT
inlawrev-3369	1928	12	1	1	NUM
inlawrev-3369	1928	13	996	996	NUM
inlawrev-3369	1928	14	)	)	PUNCT
inlawrev-3369	1928	15	)	)	PUNCT
inlawrev-3369	1928	16	.	.	PUNCT
inlawrev-3369	1929	1	614	614	NUM
inlawrev-3369	1929	2	.	.	PUNCT
inlawrev-3369	1930	1	i	i	PROPN
inlawrev-3369	1930	2	d	d	PROPN
inlawrev-3369	1930	3	615	615	NUM
inlawrev-3369	1930	4	.	.	PUNCT
inlawrev-3369	1931	1	i	i	PRON
inlawrev-3369	1931	2	d	d	PROPN
inlawrev-3369	1931	3	(	(	PUNCT
inlawrev-3369	1931	4	quoting	quote	VERB
inlawrev-3369	1931	5	ind	ind	NOUN
inlawrev-3369	1931	6	.	.	PUNCT
inlawrev-3369	1932	1	admin	admin	PROPN
inlawrev-3369	1932	2	.	.	PUNCT
inlawrev-3369	1933	1	code	code	PROPN
inlawrev-3369	1933	2	tit	tit	PROPN
inlawrev-3369	1933	3	.	.	PUNCT
inlawrev-3369	1934	1	45	45	NUM
inlawrev-3369	1934	2	,	,	PUNCT
inlawrev-3369	1934	3	r.	r.	NOUN
inlawrev-3369	1934	4	4.1	4.1	NUM
inlawrev-3369	1934	5	-	-	SYM
inlawrev-3369	1934	6	3	3	NUM
inlawrev-3369	1934	7	-	-	SYM
inlawrev-3369	1934	8	5(b)(3	5(b)(3	NUM
inlawrev-3369	1934	9	)	)	PUNCT
inlawrev-3369	1934	10	(	(	PUNCT
inlawrev-3369	1934	11	1996	1996	NUM
inlawrev-3369	1934	12	)	)	PUNCT
inlawrev-3369	1934	13	)	)	PUNCT
inlawrev-3369	1934	14	.	.	PUNCT
inlawrev-3369	1935	1	6	6	NUM
inlawrev-3369	1935	2	1	1	NUM
inlawrev-3369	1935	3	6	6	NUM
inlawrev-3369	1935	4	.	.	PUNCT
inlawrev-3369	1936	1	see	see	VERB
inlawrev-3369	1936	2	i	i	PRON
inlawrev-3369	1936	3	d.	d.	PROPN
inlawrev-3369	1936	4	(	(	PUNCT
inlawrev-3369	1936	5	citing	cite	VERB
inlawrev-3369	1936	6	ind	ind	NOUN
inlawrev-3369	1936	7	.	.	PUNCT
inlawrev-3369	1937	1	admin	admin	PROPN
inlawrev-3369	1937	2	.	.	PUNCT
inlawrev-3369	1938	1	code	code	PROPN
inlawrev-3369	1938	2	tit	tit	PROPN
inlawrev-3369	1938	3	.	.	PUNCT
inlawrev-3369	1939	1	45	45	NUM
inlawrev-3369	1939	2	,	,	PUNCT
inlawrev-3369	1939	3	r.	r.	NOUN
inlawrev-3369	1939	4	4	4	NUM
inlawrev-3369	1939	5	.	.	NOUN
inlawrev-3369	1939	6	1	1	NUM
inlawrev-3369	1939	7	-3	-3	NOUN
inlawrev-3369	1939	8	-	-	SYM
inlawrev-3369	1939	9	5(e	5(e	NUM
inlawrev-3369	1939	10	)	)	PUNCT
inlawrev-3369	1939	11	(	(	PUNCT
inlawrev-3369	1939	12	1	1	NUM
inlawrev-3369	1939	13	996	996	NUM
inlawrev-3369	1939	14	)	)	PUNCT
inlawrev-3369	1939	15	)	)	PUNCT
inlawrev-3369	1939	16	.	.	PUNCT
inlawrev-3369	1940	1	1999	1999	NUM
inlawrev-3369	1940	2	]	]	PUNCT
inlawrev-3369	1940	3	taxation	taxation	NOUN
inlawrev-3369	1940	4	1059	1059	NUM
inlawrev-3369	1940	5	federal	federal	ADJ
inlawrev-3369	1940	6	regulations	regulation	NOUN
inlawrev-3369	1940	7	applicable	applicable	ADJ
inlawrev-3369	1940	8	to	to	ADP
inlawrev-3369	1940	9	qtip	qtip	PROPN
inlawrev-3369	1940	10	elections.^^^	elections.^^^	PROPN
inlawrev-3369	1940	11	under	under	ADP
inlawrev-3369	1940	12	the	the	DET
inlawrev-3369	1940	13	federal	federal	ADJ
inlawrev-3369	1940	14	regulations	regulation	NOUN
inlawrev-3369	1940	15	,	,	PUNCT
inlawrev-3369	1940	16	a	a	DET
inlawrev-3369	1940	17	second	second	ADJ
inlawrev-3369	1940	18	filing	filing	NOUN
inlawrev-3369	1940	19	of	of	ADP
inlawrev-3369	1940	20	an	an	DET
inlawrev-3369	1940	21	inheritance	inheritance	NOUN
inlawrev-3369	1940	22	return	return	NOUN
inlawrev-3369	1940	23	could	could	AUX
inlawrev-3369	1940	24	be	be	AUX
inlawrev-3369	1940	25	used	use	VERB
inlawrev-3369	1940	26	in	in	ADP
inlawrev-3369	1940	27	making	make	VERB
inlawrev-3369	1940	28	the	the	DET
inlawrev-3369	1940	29	qtip	qtip	NOUN
inlawrev-3369	1940	30	election	election	NOUN
inlawrev-3369	1940	31	so	so	ADV
inlawrev-3369	1940	32	long	long	ADV
inlawrev-3369	1940	33	as	as	SCONJ
inlawrev-3369	1940	34	the	the	DET
inlawrev-3369	1940	35	second	second	ADJ
inlawrev-3369	1940	36	return	return	NOUN
inlawrev-3369	1940	37	was	be	AUX
inlawrev-3369	1940	38	filed	file	VERB
inlawrev-3369	1940	39	within	within	ADP
inlawrev-3369	1940	40	the	the	DET
inlawrev-3369	1940	41	time	time	NOUN
inlawrev-3369	1940	42	when	when	SCONJ
inlawrev-3369	1940	43	the	the	DET
inlawrev-3369	1940	44	inheritance	inheritance	NOUN
inlawrev-3369	1940	45	return	return	NOUN
inlawrev-3369	1940	46	could	could	AUX
inlawrev-3369	1940	47	be	be	AUX
inlawrev-3369	1940	48	filed	file	VERB
inlawrev-3369	1940	49	,	,	PUNCT
inlawrev-3369	1940	50	which	which	PRON
inlawrev-3369	1940	51	the	the	DET
inlawrev-3369	1940	52	estate	estate	NOUN
inlawrev-3369	1940	53	did	do	VERB
inlawrev-3369	1940	54	in	in	ADP
inlawrev-3369	1940	55	this	this	DET
inlawrev-3369	1940	56	case.^'^	case.^'^	PROPN
inlawrev-3369	1940	57	however	however	ADV
inlawrev-3369	1940	58	,	,	PUNCT
inlawrev-3369	1940	59	the	the	DET
inlawrev-3369	1940	60	idsr	idsr	NOUN
inlawrev-3369	1940	61	pointed	point	VERB
inlawrev-3369	1940	62	out	out	ADP
inlawrev-3369	1940	63	that	that	SCONJ
inlawrev-3369	1940	64	a	a	DET
inlawrev-3369	1940	65	qtip	qtip	NOUN
inlawrev-3369	1940	66	election	election	NOUN
inlawrev-3369	1940	67	"	"	PUNCT
inlawrev-3369	1940	68	'	'	PUNCT
inlawrev-3369	1940	69	can	can	AUX
inlawrev-3369	1940	70	not	not	PART
inlawrev-3369	1940	71	be	be	AUX
inlawrev-3369	1940	72	made	make	VERB
inlawrev-3369	1940	73	on	on	ADP
inlawrev-3369	1940	74	an	an	DET
inlawrev-3369	1940	75	amended	amend	VERB
inlawrev-3369	1940	76	inheritance	inheritance	NOUN
inlawrev-3369	1940	77	tax	tax	NOUN
inlawrev-3369	1940	78	return	return	NOUN
inlawrev-3369	1940	79	.	.	PUNCT
inlawrev-3369	1941	1	'	'	PUNCT
inlawrev-3369	1941	2	"	"	PUNCT
inlawrev-3369	1941	3	^'^	^'^	NUM
inlawrev-3369	1941	4	the	the	DET
inlawrev-3369	1941	5	estate	estate	NOUN
inlawrev-3369	1941	6	countered	counter	VERB
inlawrev-3369	1941	7	,	,	PUNCT
inlawrev-3369	1941	8	stating	state	VERB
inlawrev-3369	1941	9	that	that	SCONJ
inlawrev-3369	1941	10	it	it	PRON
inlawrev-3369	1941	11	filed	file	VERB
inlawrev-3369	1941	12	a	a	DET
inlawrev-3369	1941	13	supplemental	supplemental	ADJ
inlawrev-3369	1941	14	inheritance	inheritance	NOUN
inlawrev-3369	1941	15	tax	tax	NOUN
inlawrev-3369	1941	16	return	return	NOUN
inlawrev-3369	1941	17	and	and	CCONJ
inlawrev-3369	1941	18	not	not	PART
inlawrev-3369	1941	19	an	an	DET
inlawrev-3369	1941	20	"	"	PUNCT
inlawrev-3369	1941	21	amended	amend	VERB
inlawrev-3369	1941	22	"	"	PUNCT
inlawrev-3369	1941	23	inheritance	inheritance	NOUN
inlawrev-3369	1941	24	tax	tax	NOUN
inlawrev-3369	1941	25	return	return	NOUN
inlawrev-3369	1941	26	,	,	PUNCT
inlawrev-3369	1941	27	arguing	argue	VERB
inlawrev-3369	1941	28	that	that	SCONJ
inlawrev-3369	1941	29	a	a	DET
inlawrev-3369	1941	30	supplemental	supplemental	ADJ
inlawrev-3369	1941	31	return	return	NOUN
inlawrev-3369	1941	32	is	be	AUX
inlawrev-3369	1941	33	one	one	NUM
inlawrev-3369	1941	34	filed	file	VERB
inlawrev-3369	1941	35	before	before	ADP
inlawrev-3369	1941	36	the	the	DET
inlawrev-3369	1941	37	due	due	ADJ
inlawrev-3369	1941	38	date	date	NOUN
inlawrev-3369	1941	39	ofthe	ofthe	VERB
inlawrev-3369	1941	40	retum.^^	retum.^^	NOUN
inlawrev-3369	1941	41	°	°	PROPN
inlawrev-3369	1941	42	however	however	ADV
inlawrev-3369	1941	43	,	,	PUNCT
inlawrev-3369	1941	44	the	the	DET
inlawrev-3369	1941	45	court	court	NOUN
inlawrev-3369	1941	46	found	find	VERB
inlawrev-3369	1941	47	that	that	SCONJ
inlawrev-3369	1941	48	the	the	DET
inlawrev-3369	1941	49	intent	intent	ADJ
inlawrev-3369	1941	50	ofthe	ofthe	NOUN
inlawrev-3369	1941	51	regulation	regulation	NOUN
inlawrev-3369	1941	52	,	,	PUNCT
inlawrev-3369	1941	53	which	which	PRON
inlawrev-3369	1941	54	has	have	VERB
inlawrev-3369	1941	55	the	the	DET
inlawrev-3369	1941	56	force	force	NOUN
inlawrev-3369	1941	57	of	of	ADP
inlawrev-3369	1941	58	law	law	NOUN
inlawrev-3369	1941	59	,	,	PUNCT
inlawrev-3369	1941	60	was	be	AUX
inlawrev-3369	1941	61	that	that	DET
inlawrev-3369	1941	62	failure	failure	NOUN
inlawrev-3369	1941	63	to	to	PART
inlawrev-3369	1941	64	attach	attach	VERB
inlawrev-3369	1941	65	a	a	DET
inlawrev-3369	1941	66	qtip	qtip	NOUN
inlawrev-3369	1941	67	election	election	NOUN
inlawrev-3369	1941	68	to	to	ADP
inlawrev-3369	1941	69	the	the	DET
inlawrev-3369	1941	70	initial	initial	ADJ
inlawrev-3369	1941	71	inheritance	inheritance	NOUN
inlawrev-3369	1941	72	tax	tax	NOUN
inlawrev-3369	1941	73	return	return	NOUN
inlawrev-3369	1941	74	must	must	AUX
inlawrev-3369	1941	75	result	result	VERB
inlawrev-3369	1941	76	in	in	ADP
inlawrev-3369	1941	77	not	not	PART
inlawrev-3369	1941	78	treating	treat	VERB
inlawrev-3369	1941	79	the	the	DET
inlawrev-3369	1941	80	transfer	transfer	NOUN
inlawrev-3369	1941	81	as	as	ADP
inlawrev-3369	1941	82	a	a	DET
inlawrev-3369	1941	83	qtip	qtip	NOUN
inlawrev-3369	1941	84	transfer.^^	transfer.^^	PUNCT
inlawrev-3369	1941	85	*	*	PUNCT
inlawrev-3369	1941	86	though	though	SCONJ
inlawrev-3369	1941	87	the	the	DET
inlawrev-3369	1941	88	court	court	NOUN
inlawrev-3369	1941	89	sympathized	sympathize	VERB
inlawrev-3369	1941	90	with	with	ADP
inlawrev-3369	1941	91	the	the	DET
inlawrev-3369	1941	92	estate	estate	NOUN
inlawrev-3369	1941	93	's	's	PART
inlawrev-3369	1941	94	position	position	NOUN
inlawrev-3369	1941	95	,	,	PUNCT
inlawrev-3369	1941	96	it	it	PRON
inlawrev-3369	1941	97	held	hold	VERB
inlawrev-3369	1941	98	that	that	SCONJ
inlawrev-3369	1941	99	the	the	DET
inlawrev-3369	1941	100	estate	estate	NOUN
inlawrev-3369	1941	101	had	have	AUX
inlawrev-3369	1941	102	failed	fail	VERB
inlawrev-3369	1941	103	to	to	PART
inlawrev-3369	1941	104	file	file	VERB
inlawrev-3369	1941	105	a	a	DET
inlawrev-3369	1941	106	valid	valid	ADJ
inlawrev-3369	1941	107	qtip	qtip	NOUN
inlawrev-3369	1941	108	election.^^^	election.^^^	PROPN
inlawrev-3369	1941	109	617	617	NUM
inlawrev-3369	1941	110	.	.	PUNCT
inlawrev-3369	1942	1	see	see	VERB
inlawrev-3369	1942	2	i	i	PRON
inlawrev-3369	1942	3	d.	d.	PROPN
inlawrev-3369	1942	4	618	618	NUM
inlawrev-3369	1942	5	.	.	PUNCT
inlawrev-3369	1943	1	see	see	VERB
inlawrev-3369	1943	2	i	i	PRON
inlawrev-3369	1943	3	d.	d.	PROPN
inlawrev-3369	1943	4	619	619	NUM
inlawrev-3369	1943	5	.	.	PUNCT
inlawrev-3369	1944	1	i	i	PRON
inlawrev-3369	1944	2	d.	d.	PROPN
inlawrev-3369	1944	3	(	(	PUNCT
inlawrev-3369	1944	4	quoting	quote	VERB
inlawrev-3369	1944	5	ind	ind	PROPN
inlawrev-3369	1944	6	.	.	PUNCT
inlawrev-3369	1945	1	admin	admin	PROPN
inlawrev-3369	1945	2	.	.	PUNCT
inlawrev-3369	1946	1	code	code	PROPN
inlawrev-3369	1946	2	tit	tit	PROPN
inlawrev-3369	1946	3	.	.	PUNCT
inlawrev-3369	1947	1	45	45	NUM
inlawrev-3369	1947	2	,	,	PUNCT
inlawrev-3369	1947	3	r.	r.	NOUN
inlawrev-3369	1947	4	4.1	4.1	NUM
inlawrev-3369	1947	5	-	-	SYM
inlawrev-3369	1947	6	3	3	NUM
inlawrev-3369	1947	7	-	-	NUM
inlawrev-3369	1947	8	5(c	5(c	NUM
inlawrev-3369	1947	9	)	)	PUNCT
inlawrev-3369	1947	10	(	(	PUNCT
inlawrev-3369	1947	11	1996	1996	NUM
inlawrev-3369	1947	12	)	)	PUNCT
inlawrev-3369	1947	13	)	)	PUNCT
inlawrev-3369	1947	14	.	.	PUNCT
inlawrev-3369	1948	1	620	620	NUM
inlawrev-3369	1948	2	.	.	PUNCT
inlawrev-3369	1948	3	seeiddxsw	seeiddxsw	PROPN
inlawrev-3369	1948	4	.	.	PUNCT
inlawrev-3369	1949	1	621	621	NUM
inlawrev-3369	1949	2	.	.	PUNCT
inlawrev-3369	1950	1	i	i	PRON
inlawrev-3369	1950	2	d.	d.	PROPN
inlawrev-3369	1950	3	(	(	PUNCT
inlawrev-3369	1950	4	citing	cite	VERB
inlawrev-3369	1950	5	ind	ind	NOUN
inlawrev-3369	1950	6	.	.	PUNCT
inlawrev-3369	1951	1	admin	admin	PROPN
inlawrev-3369	1951	2	.	.	PUNCT
inlawrev-3369	1952	1	code	code	PROPN
inlawrev-3369	1952	2	tit	tit	PROPN
inlawrev-3369	1952	3	.	.	PUNCT
inlawrev-3369	1953	1	45	45	NUM
inlawrev-3369	1953	2	,	,	PUNCT
inlawrev-3369	1953	3	r.	r.	NOUN
inlawrev-3369	1953	4	4.1	4.1	NUM
inlawrev-3369	1953	5	-	-	SYM
inlawrev-3369	1953	6	3	3	NUM
inlawrev-3369	1953	7	-	-	SYM
inlawrev-3369	1953	8	5(e	5(e	NUM
inlawrev-3369	1953	9	)	)	PUNCT
inlawrev-3369	1953	10	(	(	PUNCT
inlawrev-3369	1953	11	1996	1996	NUM
inlawrev-3369	1953	12	)	)	PUNCT
inlawrev-3369	1953	13	)	)	PUNCT
inlawrev-3369	1953	14	.	.	PUNCT
inlawrev-3369	1954	1	622	622	NUM
inlawrev-3369	1954	2	.	.	PUNCT
inlawrev-3369	1955	1	i	i	PRON
inlawrev-3369	1955	2	d	d	NOUN