id	sid	tid	token	lemma	pos
inlawrev-3436	1	1	indiana	indiana	PROPN
inlawrev-3436	1	2	law	law	PROPN
inlawrev-3436	1	3	review	review	VERB
inlawrev-3436	1	4	developments	development	NOUN
inlawrev-3436	1	5	in	in	ADP
inlawrev-3436	1	6	indiana	indiana	PROPN
inlawrev-3436	1	7	taxation	taxation	PROPN
inlawrev-3436	1	8	lawrence	lawrence	PROPN
inlawrev-3436	1	9	a.	a.	PROPN
inlawrev-3436	1	10	jegen	jegen	PROPN
inlawrev-3436	1	11	,	,	PUNCT
inlawrev-3436	1	12	iii	iii	PROPN
inlawrev-3436	1	13	*	*	PROPN
inlawrev-3436	1	14	kendall	kendall	PROPN
inlawrev-3436	1	15	s.	s.	PROPN
inlawrev-3436	1	16	schnuppel	schnuppel	PROPN
inlawrev-3436	1	17	*	*	PROPN
inlawrev-3436	1	18	*	*	PUNCT
inlawrev-3436	1	19	introduction	introduction	NOUN
inlawrev-3436	1	20	both	both	CCONJ
inlawrev-3436	1	21	the	the	DET
inlawrev-3436	1	22	111th	111th	ADJ
inlawrev-3436	1	23	indiana	indiana	PROPN
inlawrev-3436	1	24	general	general	PROPN
inlawrev-3436	1	25	assembly	assembly	PROPN
inlawrev-3436	1	26	and	and	CCONJ
inlawrev-3436	1	27	the	the	DET
inlawrev-3436	1	28	indiana	indiana	PROPN
inlawrev-3436	1	29	tax	tax	PROPN
inlawrev-3436	1	30	court	court	NOUN
inlawrev-3436	1	31	contributed	contribute	VERB
inlawrev-3436	1	32	changes	change	NOUN
inlawrev-3436	1	33	and	and	CCONJ
inlawrev-3436	1	34	clarifications	clarification	NOUN
inlawrev-3436	1	35	to	to	ADP
inlawrev-3436	1	36	the	the	DET
inlawrev-3436	1	37	indiana	indiana	PROPN
inlawrev-3436	1	38	tax	tax	NOUN
inlawrev-3436	1	39	laws	law	NOUN
inlawrev-3436	1	40	in	in	ADP
inlawrev-3436	1	41	1999	1999	NUM
inlawrev-3436	1	42	.	.	PUNCT
inlawrev-3436	2	1	this	this	DET
inlawrev-3436	2	2	article	article	NOUN
inlawrev-3436	2	3	highlights	highlight	VERB
inlawrev-3436	2	4	the	the	DET
inlawrev-3436	2	5	more	more	ADV
inlawrev-3436	2	6	interesting	interesting	ADJ
inlawrev-3436	2	7	developments	development	NOUN
inlawrev-3436	2	8	for	for	ADP
inlawrev-3436	2	9	the	the	DET
inlawrev-3436	2	10	period	period	NOUN
inlawrev-3436	2	11	of	of	ADP
inlawrev-3436	2	12	october	october	PROPN
inlawrev-3436	2	13	1	1	NUM
inlawrev-3436	2	14	,	,	PUNCT
inlawrev-3436	2	15	1998	1998	NUM
inlawrev-3436	2	16	through	through	ADP
inlawrev-3436	2	17	september	september	PROPN
inlawrev-3436	2	18	30	30	NUM
inlawrev-3436	2	19	,	,	PUNCT
inlawrev-3436	2	20	1999	1999	NUM
inlawrev-3436	2	21	.	.	PUNCT
inlawrev-3436	3	1	i.	i.	PROPN
inlawrev-3436	3	2	general	general	PROPN
inlawrev-3436	3	3	assembly	assembly	PROPN
inlawrev-3436	3	4	legislation	legislation	NOUN
inlawrev-3436	3	5	there	there	PRON
inlawrev-3436	3	6	were	be	VERB
inlawrev-3436	3	7	numerous	numerous	ADJ
inlawrev-3436	3	8	legislative	legislative	ADJ
inlawrev-3436	3	9	changes	change	NOUN
inlawrev-3436	3	10	in	in	ADP
inlawrev-3436	3	11	1999	1999	NUM
inlawrev-3436	3	12	that	that	PRON
inlawrev-3436	3	13	impacted	impact	VERB
inlawrev-3436	3	14	indiana	indiana	PROPN
inlawrev-3436	3	15	taxation	taxation	PROPN
inlawrev-3436	3	16	.	.	PUNCT
inlawrev-3436	4	1	while	while	SCONJ
inlawrev-3436	4	2	many	many	ADJ
inlawrev-3436	4	3	of	of	ADP
inlawrev-3436	4	4	the	the	DET
inlawrev-3436	4	5	changes	change	NOUN
inlawrev-3436	4	6	were	be	AUX
inlawrev-3436	4	7	made	make	VERB
inlawrev-3436	4	8	to	to	ADP
inlawrev-3436	4	9	fine	fine	ADJ
inlawrev-3436	4	10	-	-	PUNCT
inlawrev-3436	4	11	tune	tune	NOUN
inlawrev-3436	4	12	existing	exist	VERB
inlawrev-3436	4	13	laws	law	NOUN
inlawrev-3436	4	14	,	,	PUNCT
inlawrev-3436	4	15	significant	significant	ADJ
inlawrev-3436	4	16	policy	policy	NOUN
inlawrev-3436	4	17	changes	change	NOUN
inlawrev-3436	4	18	occurred	occur	VERB
inlawrev-3436	4	19	in	in	ADP
inlawrev-3436	4	20	the	the	DET
inlawrev-3436	4	21	following	follow	VERB
inlawrev-3436	4	22	major	major	ADJ
inlawrev-3436	4	23	areas	area	NOUN
inlawrev-3436	4	24	:	:	PUNCT
inlawrev-3436	4	25	sales	sale	NOUN
inlawrev-3436	4	26	and	and	CCONJ
inlawrev-3436	4	27	use	use	VERB
inlawrev-3436	4	28	taxes	taxis	NOUN
inlawrev-3436	4	29	;	;	PUNCT
inlawrev-3436	4	30	state	state	NOUN
inlawrev-3436	4	31	and	and	CCONJ
inlawrev-3436	4	32	local	local	ADJ
inlawrev-3436	4	33	income	income	NOUN
inlawrev-3436	4	34	taxes	taxis	NOUN
inlawrev-3436	4	35	;	;	PUNCT
inlawrev-3436	4	36	state	state	NOUN
inlawrev-3436	4	37	offices	office	NOUN
inlawrev-3436	4	38	and	and	CCONJ
inlawrev-3436	4	39	administration	administration	NOUN
inlawrev-3436	4	40	;	;	PUNCT
inlawrev-3436	4	41	and	and	CCONJ
inlawrev-3436	4	42	property	property	NOUN
inlawrev-3436	4	43	taxes	taxis	NOUN
inlawrev-3436	4	44	.	.	PUNCT
inlawrev-3436	5	1	a.	a.	NOUN
inlawrev-3436	5	2	sales	sale	NOUN
inlawrev-3436	5	3	and	and	CCONJ
inlawrev-3436	5	4	use	use	VERB
inlawrev-3436	5	5	taxation	taxation	NOUN
inlawrev-3436	5	6	the	the	DET
inlawrev-3436	5	7	1999	1999	NUM
inlawrev-3436	5	8	general	general	ADJ
inlawrev-3436	5	9	assembly	assembly	NOUN
inlawrev-3436	5	10	passed	pass	VERB
inlawrev-3436	5	11	three	three	NUM
inlawrev-3436	5	12	bills	bill	NOUN
inlawrev-3436	5	13	with	with	ADP
inlawrev-3436	5	14	provisions	provision	NOUN
inlawrev-3436	5	15	that	that	PRON
inlawrev-3436	5	16	impacted	impact	VERB
inlawrev-3436	5	17	sales	sale	NOUN
inlawrev-3436	5	18	and	and	CCONJ
inlawrev-3436	5	19	use	use	VERB
inlawrev-3436	5	20	taxation	taxation	NOUN
inlawrev-3436	5	21	both	both	CCONJ
inlawrev-3436	5	22	procedurally	procedurally	ADV
inlawrev-3436	5	23	and	and	CCONJ
inlawrev-3436	5	24	substantively.^	substantively.^	ADJ
inlawrev-3436	5	25	one	one	NUM
inlawrev-3436	5	26	bill	bill	NOUN
inlawrev-3436	5	27	established	establish	VERB
inlawrev-3436	5	28	a	a	DET
inlawrev-3436	5	29	requirement	requirement	NOUN
inlawrev-3436	5	30	that	that	SCONJ
inlawrev-3436	5	31	the	the	DET
inlawrev-3436	5	32	indiana	indiana	PROPN
inlawrev-3436	5	33	department	department	PROPN
inlawrev-3436	5	34	of	of	ADP
inlawrev-3436	5	35	state	state	PROPN
inlawrev-3436	5	36	revenue	revenue	NOUN
inlawrev-3436	5	37	(	(	PUNCT
inlawrev-3436	5	38	"	"	PUNCT
inlawrev-3436	5	39	idsr	idsr	NOUN
inlawrev-3436	5	40	"	"	PUNCT
inlawrev-3436	5	41	)	)	PUNCT
inlawrev-3436	5	42	must	must	AUX
inlawrev-3436	5	43	annually	annually	ADV
inlawrev-3436	5	44	compile	compile	VERB
inlawrev-3436	5	45	a	a	DET
inlawrev-3436	5	46	county	county	NOUN
inlawrev-3436	5	47	-	-	PUNCT
inlawrev-3436	5	48	by	by	ADP
inlawrev-3436	5	49	~	~	PROPN
inlawrev-3436	5	50	county	county	NOUN
inlawrev-3436	5	51	list	list	NOUN
inlawrev-3436	5	52	of	of	ADP
inlawrev-3436	5	53	retail	retail	ADJ
inlawrev-3436	5	54	merchants	merchant	NOUN
inlawrev-3436	5	55	that	that	PRON
inlawrev-3436	5	56	sell	sell	VERB
inlawrev-3436	5	57	tobacco	tobacco	NOUN
inlawrev-3436	5	58	products.^	products.^	NOUN
inlawrev-3436	5	59	the	the	DET
inlawrev-3436	5	60	idsr	idsr	NOUN
inlawrev-3436	5	61	must	must	AUX
inlawrev-3436	5	62	provide	provide	VERB
inlawrev-3436	5	63	the	the	DET
inlawrev-3436	5	64	information	information	NOUN
inlawrev-3436	5	65	to	to	ADP
inlawrev-3436	5	66	the	the	DET
inlawrev-3436	5	67	division	division	NOUN
inlawrev-3436	5	68	of	of	ADP
inlawrev-3436	5	69	mental	mental	ADJ
inlawrev-3436	5	70	heath	heath	NOUN
inlawrev-3436	5	71	and	and	CCONJ
inlawrev-3436	5	72	the	the	DET
inlawrev-3436	5	73	alcoholic	alcoholic	ADJ
inlawrev-3436	5	74	beverage	beverage	NOUN
inlawrev-3436	5	75	commission.^	commission.^	NOUN
inlawrev-3436	5	76	the	the	DET
inlawrev-3436	5	77	list	list	NOUN
inlawrev-3436	5	78	must	must	AUX
inlawrev-3436	5	79	include	include	VERB
inlawrev-3436	5	80	the	the	DET
inlawrev-3436	5	81	name	name	NOUN
inlawrev-3436	5	82	and	and	CCONJ
inlawrev-3436	5	83	business	business	NOUN
inlawrev-3436	5	84	address	address	NOUN
inlawrev-3436	5	85	ofeach	ofeach	NOUN
inlawrev-3436	5	86	location	location	NOUN
inlawrev-3436	5	87	where	where	SCONJ
inlawrev-3436	5	88	the	the	DET
inlawrev-3436	5	89	retailer	retailer	NOUN
inlawrev-3436	5	90	sells	sell	VERB
inlawrev-3436	5	91	the	the	DET
inlawrev-3436	5	92	products	product	NOUN
inlawrev-3436	5	93	.	.	PUNCT
inlawrev-3436	5	94	'	'	PUNCT
inlawrev-3436	6	1	*	*	PUNCT
inlawrev-3436	6	2	the	the	DET
inlawrev-3436	6	3	idsr	idsr	NOUN
inlawrev-3436	6	4	is	be	AUX
inlawrev-3436	6	5	also	also	ADV
inlawrev-3436	6	6	required	require	VERB
inlawrev-3436	6	7	to	to	PART
inlawrev-3436	6	8	provide	provide	VERB
inlawrev-3436	6	9	an	an	DET
inlawrev-3436	6	10	updated	update	VERB
inlawrev-3436	6	11	list	list	NOUN
inlawrev-3436	6	12	annually	annually	ADV
inlawrev-3436	6	13	with	with	ADP
inlawrev-3436	6	14	additions	addition	NOUN
inlawrev-3436	6	15	and	and	CCONJ
inlawrev-3436	6	16	deletions	deletion	NOUN
inlawrev-3436	6	17	since	since	SCONJ
inlawrev-3436	6	18	the	the	DET
inlawrev-3436	6	19	previous	previous	ADJ
inlawrev-3436	6	20	report.^	report.^	NOUN
inlawrev-3436	6	21	the	the	DET
inlawrev-3436	6	22	statute	statute	NOUN
inlawrev-3436	6	23	expressly	expressly	ADV
inlawrev-3436	6	24	requires	require	VERB
inlawrev-3436	6	25	the	the	DET
inlawrev-3436	6	26	retail	retail	ADJ
inlawrev-3436	6	27	merchant	merchant	NOUN
inlawrev-3436	6	28	to	to	PART
inlawrev-3436	6	29	provide	provide	VERB
inlawrev-3436	6	30	the	the	DET
inlawrev-3436	6	31	information	information	NOUN
inlawrev-3436	6	32	to	to	ADP
inlawrev-3436	6	33	the	the	DET
inlawrev-3436	6	34	idsr.^	idsr.^	NOUN
inlawrev-3436	6	35	in	in	ADP
inlawrev-3436	6	36	the	the	DET
inlawrev-3436	6	37	second	second	ADJ
inlawrev-3436	6	38	bill	bill	NOUN
inlawrev-3436	6	39	,	,	PUNCT
inlawrev-3436	6	40	the	the	DET
inlawrev-3436	6	41	general	general	ADJ
inlawrev-3436	6	42	assembly	assembly	NOUN
inlawrev-3436	6	43	amended	amend	VERB
inlawrev-3436	6	44	the	the	DET
inlawrev-3436	6	45	statutory	statutory	ADJ
inlawrev-3436	6	46	provision	provision	NOUN
inlawrev-3436	6	47	dealing	deal	VERB
inlawrev-3436	6	48	with	with	ADP
inlawrev-3436	6	49	the	the	DET
inlawrev-3436	6	50	tax	tax	NOUN
inlawrev-3436	6	51	on	on	ADP
inlawrev-3436	6	52	motor	motor	NOUN
inlawrev-3436	6	53	fuel	fuel	NOUN
inlawrev-3436	6	54	sales.^	sales.^	NOUN
inlawrev-3436	6	55	prior	prior	ADV
inlawrev-3436	6	56	to	to	ADP
inlawrev-3436	6	57	the	the	DET
inlawrev-3436	6	58	amendment	amendment	NOUN
inlawrev-3436	6	59	,	,	PUNCT
inlawrev-3436	6	60	indiana	indiana	PROPN
inlawrev-3436	6	61	was	be	AUX
inlawrev-3436	6	62	not	not	PART
inlawrev-3436	6	63	collecting	collect	VERB
inlawrev-3436	6	64	sales	sale	NOUN
inlawrev-3436	6	65	tax	tax	NOUN
inlawrev-3436	6	66	on	on	ADP
inlawrev-3436	6	67	kerosene.^	kerosene.^	PROPN
inlawrev-3436	6	68	under	under	ADP
inlawrev-3436	6	69	the	the	DET
inlawrev-3436	6	70	amended	amend	VERB
inlawrev-3436	6	71	statute	statute	NOUN
inlawrev-3436	6	72	,	,	PUNCT
inlawrev-3436	6	73	the	the	DET
inlawrev-3436	6	74	tax	tax	NOUN
inlawrev-3436	6	75	on	on	ADP
inlawrev-3436	6	76	thomas	thomas	PROPN
inlawrev-3436	6	77	f.	f.	PROPN
inlawrev-3436	6	78	sheehan	sheehan	PROPN
inlawrev-3436	6	79	professor	professor	PROPN
inlawrev-3436	6	80	of	of	ADP
inlawrev-3436	6	81	tax	tax	NOUN
inlawrev-3436	6	82	law	law	NOUN
inlawrev-3436	6	83	and	and	CCONJ
inlawrev-3436	6	84	policy	policy	NOUN
inlawrev-3436	6	85	,	,	PUNCT
inlawrev-3436	6	86	indiana	indiana	PROPN
inlawrev-3436	6	87	university	university	PROPN
inlawrev-3436	6	88	school	school	NOUN
inlawrev-3436	6	89	of	of	ADP
inlawrev-3436	6	90	law	law	NOUN
inlawrev-3436	6	91	—	—	PUNCT
inlawrev-3436	6	92	indianapolis	indianapolis	PROPN
inlawrev-3436	6	93	,	,	PUNCT
inlawrev-3436	6	94	b.a	b.a	PROPN
inlawrev-3436	6	95	.	.	PROPN
inlawrev-3436	6	96	,	,	PUNCT
inlawrev-3436	6	97	beloit	beloit	NOUN
inlawrev-3436	6	98	college	college	NOUN
inlawrev-3436	6	99	;	;	PUNCT
inlawrev-3436	6	100	m.b.a	m.b.a	NOUN
inlawrev-3436	6	101	.	.	PROPN
inlawrev-3436	6	102	,	,	PUNCT
inlawrev-3436	6	103	j.d	j.d	PROPN
inlawrev-3436	6	104	.	.	PROPN
inlawrev-3436	6	105	,	,	PUNCT
inlawrev-3436	6	106	university	university	NOUN
inlawrev-3436	6	107	ofmichigan	ofmichigan	VERB
inlawrev-3436	6	108	;	;	PUNCT
inlawrev-3436	7	1	ll.m	ll.m	X
inlawrev-3436	7	2	.	.	PUNCT
inlawrev-3436	7	3	,	,	PUNCT
inlawrev-3436	7	4	new	new	PROPN
inlawrev-3436	7	5	york	york	PROPN
inlawrev-3436	7	6	university	university	PROPN
inlawrev-3436	7	7	.	.	PUNCT
inlawrev-3436	8	1	*	*	PUNCT
inlawrev-3436	8	2	associate	associate	ADJ
inlawrev-3436	8	3	,	,	PUNCT
inlawrev-3436	8	4	league	league	PROPN
inlawrev-3436	8	5	,	,	PUNCT
inlawrev-3436	8	6	chandler	chandler	PROPN
inlawrev-3436	8	7	&	&	CCONJ
inlawrev-3436	8	8	millard	millard	PROPN
inlawrev-3436	8	9	.	.	PUNCT
inlawrev-3436	9	1	j.d	j.d	PROPN
inlawrev-3436	9	2	.	.	PROPN
inlawrev-3436	9	3	,	,	PUNCT
inlawrev-3436	9	4	2000	2000	NUM
inlawrev-3436	9	5	,	,	PUNCT
inlawrev-3436	9	6	indiana	indiana	PROPN
inlawrev-3436	9	7	university	university	PROPN
inlawrev-3436	9	8	school	school	NOUN
inlawrev-3436	9	9	of	of	ADP
inlawrev-3436	9	10	law	law	NOUN
inlawrev-3436	9	11	—	—	PUNCT
inlawrev-3436	9	12	indianapolis	indianapolis	PROPN
inlawrev-3436	9	13	;	;	PUNCT
inlawrev-3436	9	14	b.s	b.s	PROPN
inlawrev-3436	9	15	.	.	PROPN
inlawrev-3436	9	16	,	,	PUNCT
inlawrev-3436	9	17	1994	1994	NUM
inlawrev-3436	9	18	,	,	PUNCT
inlawrev-3436	9	19	indiana	indiana	PROPN
inlawrev-3436	9	20	state	state	PROPN
inlawrev-3436	9	21	university	university	PROPN
inlawrev-3436	9	22	.	.	PUNCT
inlawrev-3436	10	1	1	1	X
inlawrev-3436	10	2	.	.	X
inlawrev-3436	10	3	see	see	VERB
inlawrev-3436	10	4	ind	ind	PROPN
inlawrev-3436	10	5	.	.	PUNCT
inlawrev-3436	11	1	code	code	PROPN
inlawrev-3436	11	2	§	§	PROPN
inlawrev-3436	11	3	§	§	PROPN
inlawrev-3436	11	4	6	6	NUM
inlawrev-3436	11	5	-	-	SYM
inlawrev-3436	11	6	2.5	2.5	NUM
inlawrev-3436	11	7	-	-	PUNCT
inlawrev-3436	11	8	6	6	NUM
inlawrev-3436	11	9	-	-	SYM
inlawrev-3436	11	10	14	14	NUM
inlawrev-3436	11	11	,	,	PUNCT
inlawrev-3436	11	12	6	6	NUM
inlawrev-3436	11	13	-	-	SYM
inlawrev-3436	11	14	2.5	2.5	NUM
inlawrev-3436	11	15	-	-	PUNCT
inlawrev-3436	11	16	7	7	NUM
inlawrev-3436	11	17	-	-	SYM
inlawrev-3436	11	18	3	3	NUM
inlawrev-3436	11	19	,	,	PUNCT
inlawrev-3436	11	20	6	6	NUM
inlawrev-3436	11	21	-	-	SYM
inlawrev-3436	11	22	2.5	2.5	NUM
inlawrev-3436	11	23	-	-	PUNCT
inlawrev-3436	11	24	10	10	NUM
inlawrev-3436	11	25	-	-	SYM
inlawrev-3436	11	26	1	1	NUM
inlawrev-3436	11	27	(	(	PUNCT
inlawrev-3436	11	28	supp	supp	PROPN
inlawrev-3436	11	29	.	.	PUNCT
inlawrev-3436	11	30	1999	1999	NUM
inlawrev-3436	11	31	)	)	PUNCT
inlawrev-3436	11	32	.	.	PUNCT
inlawrev-3436	12	1	2	2	X
inlawrev-3436	12	2	.	.	X
inlawrev-3436	12	3	^ee/^.	^ee/^.	PUNCT
inlawrev-3436	12	4	§	§	VERB
inlawrev-3436	12	5	6	6	NUM
inlawrev-3436	12	6	-	-	SYM
inlawrev-3436	12	7	2.5	2.5	NUM
inlawrev-3436	12	8	-	-	PUNCT
inlawrev-3436	12	9	6	6	NUM
inlawrev-3436	12	10	-	-	NUM
inlawrev-3436	12	11	14(a	14(a	NUM
inlawrev-3436	12	12	)	)	PUNCT
inlawrev-3436	12	13	.	.	PUNCT
inlawrev-3436	13	1	3	3	X
inlawrev-3436	13	2	.	.	X
inlawrev-3436	13	3	see	see	VERB
inlawrev-3436	13	4	i	i	PROPN
inlawrev-3436	13	5	d	d	PROPN
inlawrev-3436	13	6	§	§	PROPN
inlawrev-3436	13	7	6	6	NUM
inlawrev-3436	13	8	-	-	SYM
inlawrev-3436	13	9	2.5	2.5	NUM
inlawrev-3436	13	10	-	-	PUNCT
inlawrev-3436	13	11	614(a)(3	614(a)(3	NUM
inlawrev-3436	13	12	)	)	PUNCT
inlawrev-3436	13	13	.	.	PUNCT
inlawrev-3436	14	1	4	4	X
inlawrev-3436	14	2	.	.	X
inlawrev-3436	14	3	see	see	VERB
inlawrev-3436	14	4	i	i	PROPN
inlawrev-3436	14	5	d	d	PROPN
inlawrev-3436	14	6	§	§	PROPN
inlawrev-3436	14	7	6'2.5'6-\4(2i){\	6'2.5'6-\4(2i){\	NOUN
inlawrev-3436	14	8	)	)	PUNCT
inlawrev-3436	14	9	.	.	PUNCT
inlawrev-3436	15	1	5	5	X
inlawrev-3436	15	2	.	.	X
inlawrev-3436	15	3	see	see	VERB
inlawrev-3436	15	4	i	i	PROPN
inlawrev-3436	15	5	d	d	PROPN
inlawrev-3436	15	6	§	§	PROPN
inlawrev-3436	15	7	6	6	NUM
inlawrev-3436	15	8	-	-	SYM
inlawrev-3436	15	9	2.5	2.5	NUM
inlawrev-3436	15	10	-	-	PUNCT
inlawrev-3436	15	11	614(a)(2)-(3	614(a)(2)-(3	NUM
inlawrev-3436	15	12	)	)	PUNCT
inlawrev-3436	15	13	.	.	PUNCT
inlawrev-3436	16	1	6	6	X
inlawrev-3436	16	2	.	.	X
inlawrev-3436	16	3	see	see	VERB
inlawrev-3436	16	4	i	i	PROPN
inlawrev-3436	16	5	d	d	PROPN
inlawrev-3436	16	6	§	§	PROPN
inlawrev-3436	16	7	6	6	NUM
inlawrev-3436	16	8	-	-	SYM
inlawrev-3436	16	9	2.5	2.5	NUM
inlawrev-3436	16	10	-	-	PUNCT
inlawrev-3436	16	11	6	6	NUM
inlawrev-3436	16	12	-	-	PUNCT
inlawrev-3436	16	13	14(b	14(b	NUM
inlawrev-3436	16	14	)	)	PUNCT
inlawrev-3436	16	15	.	.	PUNCT
inlawrev-3436	17	1	7	7	X
inlawrev-3436	17	2	.	.	X
inlawrev-3436	17	3	see	see	VERB
inlawrev-3436	17	4	i	i	PROPN
inlawrev-3436	17	5	d	d	PROPN
inlawrev-3436	17	6	§	§	PROPN
inlawrev-3436	17	7	6	6	NUM
inlawrev-3436	17	8	-	-	SYM
inlawrev-3436	17	9	2.5	2.5	NUM
inlawrev-3436	17	10	-	-	PUNCT
inlawrev-3436	17	11	7	7	NUM
inlawrev-3436	17	12	-	-	SYM
inlawrev-3436	17	13	3	3	NUM
inlawrev-3436	17	14	.	.	NOUN
inlawrev-3436	17	15	8	8	NUM
inlawrev-3436	17	16	.	.	PUNCT
inlawrev-3436	18	1	the	the	DET
inlawrev-3436	18	2	amendment	amendment	NOUN
inlawrev-3436	18	3	brings	bring	VERB
inlawrev-3436	18	4	indiana	indiana	PROPN
inlawrev-3436	18	5	in	in	ADP
inlawrev-3436	18	6	line	line	NOUN
inlawrev-3436	18	7	with	with	ADP
inlawrev-3436	18	8	the	the	DET
inlawrev-3436	18	9	federal	federal	ADJ
inlawrev-3436	18	10	government	government	NOUN
inlawrev-3436	18	11	which	which	PRON
inlawrev-3436	18	12	began	begin	VERB
inlawrev-3436	18	13	1456	1456	NUM
inlawrev-3436	18	14	indiana	indiana	PROPN
inlawrev-3436	18	15	law	law	PROPN
inlawrev-3436	18	16	review	review	NOUN
inlawrev-3436	19	1	[	[	X
inlawrev-3436	19	2	vol	vol	NOUN
inlawrev-3436	19	3	.	.	PUNCT
inlawrev-3436	20	1	33:1455	33:1455	NUM
inlawrev-3436	20	2	kerosene	kerosene	VERB
inlawrev-3436	20	3	sales	sale	NOUN
inlawrev-3436	20	4	from	from	ADP
inlawrev-3436	20	5	a	a	DET
inlawrev-3436	20	6	metered	meter	VERB
inlawrev-3436	20	7	pump	pump	NOUN
inlawrev-3436	20	8	is	be	AUX
inlawrev-3436	20	9	calculated	calculate	VERB
inlawrev-3436	20	10	in	in	ADP
inlawrev-3436	20	11	the	the	DET
inlawrev-3436	20	12	same	same	ADJ
inlawrev-3436	20	13	manner	manner	NOUN
inlawrev-3436	20	14	as	as	ADP
inlawrev-3436	20	15	the	the	DET
inlawrev-3436	20	16	tax	tax	NOUN
inlawrev-3436	20	17	on	on	ADP
inlawrev-3436	20	18	the	the	DET
inlawrev-3436	20	19	sale	sale	NOUN
inlawrev-3436	20	20	of	of	ADP
inlawrev-3436	20	21	"	"	PUNCT
inlawrev-3436	20	22	special	special	ADJ
inlawrev-3436	20	23	ftiel	ftiel	NOUN
inlawrev-3436	20	24	.	.	PUNCT
inlawrev-3436	21	1	"^	"^	PUNCT
inlawrev-3436	21	2	specifically	specifically	ADV
inlawrev-3436	21	3	,	,	PUNCT
inlawrev-3436	21	4	a	a	DET
inlawrev-3436	21	5	tax	tax	NOUN
inlawrev-3436	21	6	of	of	ADP
inlawrev-3436	21	7	5	5	NUM
inlawrev-3436	21	8	%	%	NOUN
inlawrev-3436	21	9	is	be	AUX
inlawrev-3436	21	10	imposed	impose	VERB
inlawrev-3436	21	11	on	on	ADP
inlawrev-3436	21	12	the	the	DET
inlawrev-3436	21	13	sale	sale	NOUN
inlawrev-3436	21	14	unless	unless	SCONJ
inlawrev-3436	21	15	an	an	DET
inlawrev-3436	21	16	exemption	exemption	NOUN
inlawrev-3436	21	17	certificate	certificate	NOUN
inlawrev-3436	21	18	is	be	AUX
inlawrev-3436	21	19	presented	present	VERB
inlawrev-3436	21	20	.	.	PUNCT
inlawrev-3436	22	1	*	*	PUNCT
inlawrev-3436	22	2	°	°	PRON
inlawrev-3436	22	3	a	a	DET
inlawrev-3436	22	4	second	second	ADJ
inlawrev-3436	22	5	provision	provision	NOUN
inlawrev-3436	22	6	stated	state	VERB
inlawrev-3436	22	7	that	that	SCONJ
inlawrev-3436	22	8	the	the	DET
inlawrev-3436	22	9	5	5	NUM
inlawrev-3436	22	10	%	%	NOUN
inlawrev-3436	22	11	tax	tax	NOUN
inlawrev-3436	22	12	is	be	AUX
inlawrev-3436	22	13	to	to	PART
inlawrev-3436	22	14	be	be	AUX
inlawrev-3436	22	15	imposed	impose	VERB
inlawrev-3436	22	16	on	on	ADP
inlawrev-3436	22	17	the	the	DET
inlawrev-3436	22	18	price	price	NOUN
inlawrev-3436	22	19	per	per	ADP
inlawrev-3436	22	20	unit	unit	NOUN
inlawrev-3436	22	21	ofkerosene	ofkerosene	NOUN
inlawrev-3436	22	22	before	before	ADP
inlawrev-3436	22	23	adding	add	VERB
inlawrev-3436	22	24	state	state	NOUN
inlawrev-3436	22	25	and	and	CCONJ
inlawrev-3436	22	26	federal	federal	ADJ
inlawrev-3436	22	27	excise	excise	NOUN
inlawrev-3436	22	28	taxes	taxis	NOUN
inlawrev-3436	22	29	.	.	PUNCT
inlawrev-3436	23	1	'	'	PUNCT
inlawrev-3436	23	2	^	^	PUNCT
inlawrev-3436	23	3	the	the	DET
inlawrev-3436	23	4	result	result	NOUN
inlawrev-3436	23	5	is	be	AUX
inlawrev-3436	23	6	rounded	round	VERB
inlawrev-3436	23	7	to	to	ADP
inlawrev-3436	23	8	the	the	DET
inlawrev-3436	23	9	nearest	near	ADJ
inlawrev-3436	23	10	$	$	SYM
inlawrev-3436	23	11	.001.^^	.001.^^	NOUN
inlawrev-3436	23	12	this	this	DET
inlawrev-3436	23	13	amendment	amendment	NOUN
inlawrev-3436	23	14	allows	allow	VERB
inlawrev-3436	23	15	a	a	DET
inlawrev-3436	23	16	retailer	retailer	NOUN
inlawrev-3436	23	17	of	of	ADP
inlawrev-3436	23	18	kerosene	kerosene	NOUN
inlawrev-3436	23	19	to	to	PART
inlawrev-3436	23	20	"	"	PUNCT
inlawrev-3436	23	21	back	back	ADV
inlawrev-3436	23	22	ouf	ouf	PROPN
inlawrev-3436	23	23	the	the	DET
inlawrev-3436	23	24	state	state	NOUN
inlawrev-3436	23	25	and	and	CCONJ
inlawrev-3436	23	26	federal	federal	ADJ
inlawrev-3436	23	27	excise	excise	NOUN
inlawrev-3436	23	28	taxes	taxis	NOUN
inlawrev-3436	23	29	just	just	ADV
inlawrev-3436	23	30	as	as	SCONJ
inlawrev-3436	23	31	it	it	PRON
inlawrev-3436	23	32	would	would	AUX
inlawrev-3436	23	33	in	in	ADP
inlawrev-3436	23	34	calculating	calculate	VERB
inlawrev-3436	23	35	the	the	DET
inlawrev-3436	23	36	tax	tax	NOUN
inlawrev-3436	23	37	on	on	ADP
inlawrev-3436	23	38	the	the	DET
inlawrev-3436	23	39	sale	sale	NOUN
inlawrev-3436	23	40	of	of	ADP
inlawrev-3436	23	41	gasoline	gasoline	NOUN
inlawrev-3436	23	42	or	or	CCONJ
inlawrev-3436	23	43	special	special	ADJ
inlawrev-3436	23	44	fuel.^^	fuel.^^	NOUN
inlawrev-3436	23	45	in	in	ADP
inlawrev-3436	23	46	addition	addition	NOUN
inlawrev-3436	23	47	to	to	ADP
inlawrev-3436	23	48	these	these	DET
inlawrev-3436	23	49	changes	change	NOUN
inlawrev-3436	23	50	to	to	ADP
inlawrev-3436	23	51	specific	specific	ADJ
inlawrev-3436	23	52	taxes	taxis	NOUN
inlawrev-3436	23	53	,	,	PUNCT
inlawrev-3436	23	54	the	the	DET
inlawrev-3436	23	55	general	general	ADJ
inlawrev-3436	23	56	assembly	assembly	NOUN
inlawrev-3436	23	57	modified	modify	VERB
inlawrev-3436	23	58	the	the	DET
inlawrev-3436	23	59	distribution	distribution	NOUN
inlawrev-3436	23	60	percentages	percentage	NOUN
inlawrev-3436	23	61	for	for	ADP
inlawrev-3436	23	62	all	all	DET
inlawrev-3436	23	63	sales	sale	NOUN
inlawrev-3436	23	64	and	and	CCONJ
inlawrev-3436	23	65	use	use	VERB
inlawrev-3436	23	66	taxes	taxis	NOUN
inlawrev-3436	23	67	collected	collect	VERB
inlawrev-3436	23	68	by	by	ADP
inlawrev-3436	23	69	the	the	DET
inlawrev-3436	23	70	idsr	idsr	NOUN
inlawrev-3436	23	71	.	.	PUNCT
inlawrev-3436	23	72	'	'	PUNCT
inlawrev-3436	24	1	"	"	PUNCT
inlawrev-3436	24	2	*	*	PUNCT
inlawrev-3436	24	3	the	the	DET
inlawrev-3436	24	4	amendment	amendment	NOUN
inlawrev-3436	24	5	lowered	lower	VERB
inlawrev-3436	24	6	the	the	DET
inlawrev-3436	24	7	distribution	distribution	NOUN
inlawrev-3436	24	8	of	of	ADP
inlawrev-3436	24	9	proceeds	proceed	NOUN
inlawrev-3436	24	10	to	to	ADP
inlawrev-3436	24	11	the	the	DET
inlawrev-3436	24	12	state	state	NOUN
inlawrev-3436	24	13	general	general	ADJ
inlawrev-3436	24	14	fund	fund	NOUN
inlawrev-3436	24	15	from	from	ADP
inlawrev-3436	24	16	59.2	59.2	NUM
inlawrev-3436	24	17	%	%	NOUN
inlawrev-3436	24	18	to	to	ADP
inlawrev-3436	24	19	59.03%.'^	59.03%.'^	PROPN
inlawrev-3436	24	20	the	the	DET
inlawrev-3436	24	21	amendment	amendment	NOUN
inlawrev-3436	24	22	also	also	ADV
inlawrev-3436	24	23	added	add	VERB
inlawrev-3436	24	24	a	a	DET
inlawrev-3436	24	25	provision	provision	NOUN
inlawrev-3436	24	26	allocating	allocate	VERB
inlawrev-3436	24	27	0.17	0.17	NUM
inlawrev-3436	24	28	%	%	NOUN
inlawrev-3436	24	29	of	of	ADP
inlawrev-3436	24	30	proceeds	proceed	NOUN
inlawrev-3436	24	31	to	to	ADP
inlawrev-3436	24	32	the	the	DET
inlawrev-3436	24	33	commuter	commuter	NOUN
inlawrev-3436	24	34	rail	rail	NOUN
inlawrev-3436	24	35	service	service	NOUN
inlawrev-3436	24	36	fund.*^	fund.*^	PROPN
inlawrev-3436	24	37	b.	b.	PROPN
inlawrev-3436	24	38	state	state	PROPN
inlawrev-3436	24	39	and	and	CCONJ
inlawrev-3436	24	40	local	local	ADJ
inlawrev-3436	24	41	income	income	NOUN
inlawrev-3436	24	42	tax	tax	NOUN
inlawrev-3436	24	43	the	the	DET
inlawrev-3436	24	44	general	general	ADJ
inlawrev-3436	24	45	assembly	assembly	NOUN
inlawrev-3436	24	46	made	make	VERB
inlawrev-3436	24	47	several	several	ADJ
inlawrev-3436	24	48	changes	change	NOUN
inlawrev-3436	24	49	affecting	affect	VERB
inlawrev-3436	24	50	the	the	DET
inlawrev-3436	24	51	computation	computation	NOUN
inlawrev-3436	24	52	of	of	ADP
inlawrev-3436	24	53	adjusted	adjust	VERB
inlawrev-3436	24	54	gross	gross	ADJ
inlawrev-3436	24	55	income	income	NOUN
inlawrev-3436	24	56	(	(	PUNCT
inlawrev-3436	24	57	"	"	PUNCT
inlawrev-3436	24	58	agi	agi	NOUN
inlawrev-3436	24	59	"	"	PUNCT
inlawrev-3436	24	60	)	)	PUNCT
inlawrev-3436	24	61	used	use	VERB
inlawrev-3436	24	62	by	by	ADP
inlawrev-3436	24	63	individuals	individual	NOUN
inlawrev-3436	24	64	in	in	ADP
inlawrev-3436	24	65	calculating	calculate	VERB
inlawrev-3436	24	66	the	the	DET
inlawrev-3436	24	67	adjusted	adjust	VERB
inlawrev-3436	24	68	gross	gross	ADJ
inlawrev-3436	24	69	income	income	NOUN
inlawrev-3436	24	70	tax	tax	NOUN
inlawrev-3436	24	71	.	.	PUNCT
inlawrev-3436	25	1	one	one	NUM
inlawrev-3436	25	2	law	law	NOUN
inlawrev-3436	25	3	created	create	VERB
inlawrev-3436	25	4	a	a	DET
inlawrev-3436	25	5	deduction	deduction	NOUN
inlawrev-3436	25	6	for	for	ADP
inlawrev-3436	25	7	the	the	DET
inlawrev-3436	25	8	amount	amount	NOUN
inlawrev-3436	25	9	ofany	ofany	ADJ
inlawrev-3436	25	10	holocaust	holocaust	PROPN
inlawrev-3436	25	11	victim	victim	PROPN
inlawrev-3436	25	12	's	's	PART
inlawrev-3436	25	13	settlement	settlement	NOUN
inlawrev-3436	25	14	payment	payment	NOUN
inlawrev-3436	25	15	included	include	VERB
inlawrev-3436	25	16	in	in	ADP
inlawrev-3436	25	17	that	that	DET
inlawrev-3436	25	18	individual	individual	NOUN
inlawrev-3436	25	19	's	's	PART
inlawrev-3436	25	20	federal	federal	ADJ
inlawrev-3436	25	21	agi	agi	PROPN
inlawrev-3436	25	22	.	.	PUNCT
inlawrev-3436	26	1	'^	'^	AUX
inlawrev-3436	26	2	separate	separate	ADJ
inlawrev-3436	26	3	provisions	provision	NOUN
inlawrev-3436	26	4	ofthe	ofthe	ADJ
inlawrev-3436	26	5	law	law	NOUN
inlawrev-3436	26	6	define	define	VERB
inlawrev-3436	26	7	who	who	PRON
inlawrev-3436	26	8	is	be	AUX
inlawrev-3436	26	9	eligible	eligible	ADJ
inlawrev-3436	26	10	for	for	ADP
inlawrev-3436	26	11	the	the	DET
inlawrev-3436	26	12	deduction^^	deduction^^	NOUN
inlawrev-3436	26	13	and	and	CCONJ
inlawrev-3436	26	14	what	what	PRON
inlawrev-3436	26	15	is	be	AUX
inlawrev-3436	26	16	to	to	PART
inlawrev-3436	26	17	be	be	AUX
inlawrev-3436	26	18	included	include	VERB
inlawrev-3436	26	19	as	as	ADP
inlawrev-3436	26	20	a	a	DET
inlawrev-3436	26	21	holocaust	holocaust	PROPN
inlawrev-3436	26	22	victim	victim	NOUN
inlawrev-3436	26	23	's	's	PART
inlawrev-3436	26	24	settlement	settlement	NOUN
inlawrev-3436	26	25	payment	payment	NOUN
inlawrev-3436	26	26	.	.	PUNCT
inlawrev-3436	27	1	^^	^^	PUNCT
inlawrev-3436	27	2	this	this	DET
inlawrev-3436	27	3	deduction	deduction	NOUN
inlawrev-3436	27	4	appliesretroactively	appliesretroactively	ADV
inlawrev-3436	27	5	as	as	ADP
inlawrev-3436	27	6	of	of	ADP
inlawrev-3436	27	7	january	january	PROPN
inlawrev-3436	27	8	1	1	NUM
inlawrev-3436	27	9	,	,	PUNCT
inlawrev-3436	27	10	1998.^	1998.^	NUM
inlawrev-3436	27	11	°	°	ADP
inlawrev-3436	27	12	a	a	DET
inlawrev-3436	27	13	second	second	ADJ
inlawrev-3436	27	14	law	law	NOUN
inlawrev-3436	27	15	established	establish	VERB
inlawrev-3436	27	16	an	an	DET
inlawrev-3436	27	17	agi	agi	NOUN
inlawrev-3436	27	18	tax	tax	NOUN
inlawrev-3436	27	19	deduction	deduction	NOUN
inlawrev-3436	27	20	for	for	ADP
inlawrev-3436	27	21	premiums	premium	NOUN
inlawrev-3436	27	22	paid	pay	VERB
inlawrev-3436	27	23	on	on	ADP
inlawrev-3436	27	24	any	any	DET
inlawrev-3436	27	25	long	long	ADJ
inlawrev-3436	27	26	-	-	PUNCT
inlawrev-3436	27	27	term	term	NOUN
inlawrev-3436	27	28	care	care	NOUN
inlawrev-3436	27	29	insurance	insurance	NOUN
inlawrev-3436	27	30	policy	policy	NOUN
inlawrev-3436	27	31	approved	approve	VERB
inlawrev-3436	27	32	by	by	ADP
inlawrev-3436	27	33	the	the	DET
inlawrev-3436	27	34	indiana	indiana	PROPN
inlawrev-3436	27	35	long	long	ADJ
inlawrev-3436	27	36	term	term	NOUN
inlawrev-3436	27	37	care	care	PROPN
inlawrev-3436	27	38	insurance	insurance	PROPN
inlawrev-3436	27	39	program.^	program.^	PROPN
inlawrev-3436	27	40	'	'	PUNCT
inlawrev-3436	27	41	the	the	DET
inlawrev-3436	27	42	deduction	deduction	NOUN
inlawrev-3436	27	43	may	may	AUX
inlawrev-3436	27	44	be	be	AUX
inlawrev-3436	27	45	claimed	claim	VERB
inlawrev-3436	27	46	if	if	SCONJ
inlawrev-3436	27	47	the	the	DET
inlawrev-3436	27	48	premium	premium	NOUN
inlawrev-3436	27	49	payments	payment	NOUN
inlawrev-3436	27	50	are	be	AUX
inlawrev-3436	27	51	for	for	ADP
inlawrev-3436	27	52	the	the	DET
inlawrev-3436	27	53	benefit	benefit	NOUN
inlawrev-3436	27	54	of	of	ADP
inlawrev-3436	27	55	the	the	DET
inlawrev-3436	27	56	taxpayer	taxpayer	NOUN
inlawrev-3436	27	57	or	or	CCONJ
inlawrev-3436	27	58	the	the	DET
inlawrev-3436	27	59	taxpayer	taxpayer	NOUN
inlawrev-3436	27	60	's	's	PART
inlawrev-3436	27	61	spouse	spouse	NOUN
inlawrev-3436	27	62	,	,	PUNCT
inlawrev-3436	27	63	or	or	CCONJ
inlawrev-3436	27	64	both.^^	both.^^	X
inlawrev-3436	27	65	a	a	DET
inlawrev-3436	27	66	third	third	ADJ
inlawrev-3436	27	67	provision	provision	NOUN
inlawrev-3436	27	68	established	establish	VERB
inlawrev-3436	27	69	a	a	DET
inlawrev-3436	27	70	deduction	deduction	NOUN
inlawrev-3436	27	71	of	of	ADP
inlawrev-3436	27	72	$	$	SYM
inlawrev-3436	27	73	500	500	NUM
inlawrev-3436	27	74	for	for	ADP
inlawrev-3436	27	75	taxpayers	taxpayer	NOUN
inlawrev-3436	27	76	and	and	CCONJ
inlawrev-3436	27	77	their	their	PRON
inlawrev-3436	27	78	spouses	spouse	NOUN
inlawrev-3436	27	79	who	who	PRON
inlawrev-3436	27	80	applying	apply	VERB
inlawrev-3436	27	81	a	a	DET
inlawrev-3436	27	82	federal	federal	ADJ
inlawrev-3436	27	83	excise	excise	NOUN
inlawrev-3436	27	84	tax	tax	NOUN
inlawrev-3436	27	85	to	to	PART
inlawrev-3436	27	86	kerosene	kerosene	VERB
inlawrev-3436	27	87	in	in	ADP
inlawrev-3436	27	88	january	january	PROPN
inlawrev-3436	27	89	1	1	NUM
inlawrev-3436	27	90	,	,	PUNCT
inlawrev-3436	27	91	1998	1998	NUM
inlawrev-3436	27	92	.	.	PUNCT
inlawrev-3436	28	1	see	see	VERB
inlawrev-3436	28	2	26	26	NUM
inlawrev-3436	28	3	u.s.c	u.s.c	ADJ
inlawrev-3436	28	4	.	.	PUNCT
inlawrev-3436	29	1	§	§	PROPN
inlawrev-3436	29	2	4081	4081	NUM
inlawrev-3436	29	3	(	(	PUNCT
inlawrev-3436	29	4	supp	supp	PROPN
inlawrev-3436	29	5	.	.	PUNCT
inlawrev-3436	30	1	iv	iv	NUM
inlawrev-3436	30	2	1999	1999	NUM
inlawrev-3436	30	3	)	)	PUNCT
inlawrev-3436	30	4	.	.	PUNCT
inlawrev-3436	31	1	9	9	X
inlawrev-3436	31	2	.	.	X
inlawrev-3436	31	3	see	see	VERB
inlawrev-3436	31	4	ind	ind	PROPN
inlawrev-3436	31	5	.	.	PUNCT
inlawrev-3436	32	1	code	code	PROPN
inlawrev-3436	32	2	§	§	PROPN
inlawrev-3436	32	3	6	6	NUM
inlawrev-3436	32	4	-	-	SYM
inlawrev-3436	32	5	6	6	NUM
inlawrev-3436	32	6	-	-	NUM
inlawrev-3436	32	7	2.5	2.5	NUM
inlawrev-3436	32	8	-	-	SYM
inlawrev-3436	32	9	22	22	NUM
inlawrev-3436	32	10	for	for	ADP
inlawrev-3436	32	11	definition	definition	NOUN
inlawrev-3436	32	12	of	of	ADP
inlawrev-3436	32	13	"	"	PUNCT
inlawrev-3436	32	14	special	special	ADJ
inlawrev-3436	32	15	fuel	fuel	NOUN
inlawrev-3436	32	16	.	.	PUNCT
inlawrev-3436	32	17	"	"	PUNCT
inlawrev-3436	33	1	10	10	NUM
inlawrev-3436	33	2	.	.	PUNCT
inlawrev-3436	34	1	see	see	VERB
inlawrev-3436	34	2	i	i	PRON
inlawrev-3436	34	3	d.	d.	PROPN
inlawrev-3436	34	4	§	§	PROPN
inlawrev-3436	34	5	6	6	NUM
inlawrev-3436	34	6	-	-	SYM
inlawrev-3436	34	7	2.5	2.5	NUM
inlawrev-3436	34	8	-	-	PUNCT
inlawrev-3436	34	9	7	7	NUM
inlawrev-3436	34	10	-	-	PUNCT
inlawrev-3436	34	11	3(b)(ii	3(b)(ii	NUM
inlawrev-3436	34	12	)	)	PUNCT
inlawrev-3436	34	13	.	.	PUNCT
inlawrev-3436	35	1	11	11	NUM
inlawrev-3436	35	2	.	.	X
inlawrev-3436	36	1	i	i	PRON
inlawrev-3436	36	2	d	d	PROPN
inlawrev-3436	36	3	§	§	PROPN
inlawrev-3436	36	4	6	6	NUM
inlawrev-3436	36	5	-	-	SYM
inlawrev-3436	36	6	2.5	2.5	NUM
inlawrev-3436	36	7	-	-	PUNCT
inlawrev-3436	36	8	7	7	NUM
inlawrev-3436	36	9	-	-	NUM
inlawrev-3436	36	10	3(b)(i	3(b)(i	NUM
inlawrev-3436	36	11	)	)	PUNCT
inlawrev-3436	36	12	.	.	PUNCT
inlawrev-3436	37	1	12	12	NUM
inlawrev-3436	37	2	.	.	PUNCT
inlawrev-3436	38	1	see	see	VERB
inlawrev-3436	39	1	i	i	PROPN
inlawrev-3436	39	2	d	d	PROPN
inlawrev-3436	39	3	§	§	PROPN
inlawrev-3436	39	4	6	6	NUM
inlawrev-3436	39	5	-	-	SYM
inlawrev-3436	39	6	2.5	2.5	NUM
inlawrev-3436	39	7	-	-	PUNCT
inlawrev-3436	39	8	7	7	NUM
inlawrev-3436	39	9	-	-	NUM
inlawrev-3436	39	10	3(b	3(b	NUM
inlawrev-3436	39	11	)	)	PUNCT
inlawrev-3436	39	12	.	.	PUNCT
inlawrev-3436	40	1	13	13	NUM
inlawrev-3436	40	2	.	.	PUNCT
inlawrev-3436	41	1	i	i	PRON
inlawrev-3436	41	2	d	d	PROPN
inlawrev-3436	41	3	§	§	PROPN
inlawrev-3436	41	4	6	6	NUM
inlawrev-3436	41	5	-	-	SYM
inlawrev-3436	41	6	2.5	2.5	NUM
inlawrev-3436	41	7	-	-	PUNCT
inlawrev-3436	41	8	7	7	NUM
inlawrev-3436	41	9	-	-	NUM
inlawrev-3436	41	10	3(b)(i	3(b)(i	NUM
inlawrev-3436	41	11	)	)	PUNCT
inlawrev-3436	41	12	.	.	PUNCT
inlawrev-3436	42	1	14	14	NUM
inlawrev-3436	42	2	.	.	PUNCT
inlawrev-3436	42	3	see	see	VERB
inlawrev-3436	42	4	i	i	PROPN
inlawrev-3436	42	5	d	d	PROPN
inlawrev-3436	42	6	§	§	PROPN
inlawrev-3436	42	7	6	6	NUM
inlawrev-3436	42	8	-	-	SYM
inlawrev-3436	42	9	2.5	2.5	NUM
inlawrev-3436	42	10	-	-	PUNCT
inlawrev-3436	42	11	10	10	NUM
inlawrev-3436	42	12	-	-	SYM
inlawrev-3436	42	13	1	1	NUM
inlawrev-3436	42	14	.	.	NOUN
inlawrev-3436	42	15	15	15	NUM
inlawrev-3436	42	16	.	.	PUNCT
inlawrev-3436	43	1	5ee	5ee	ADJ
inlawrev-3436	43	2	/	/	SYM
inlawrev-3436	43	3	v/.	v/.	NOUN
inlawrev-3436	43	4	§	§	ADJ
inlawrev-3436	43	5	6	6	NUM
inlawrev-3436	43	6	-	-	SYM
inlawrev-3436	43	7	2.5	2.5	NUM
inlawrev-3436	43	8	-	-	PUNCT
inlawrev-3436	43	9	10	10	NUM
inlawrev-3436	43	10	-	-	NUM
inlawrev-3436	43	11	l(b)(2	l(b)(2	NUM
inlawrev-3436	43	12	)	)	PUNCT
inlawrev-3436	43	13	.	.	PUNCT
inlawrev-3436	44	1	16	16	NUM
inlawrev-3436	44	2	.	.	PUNCT
inlawrev-3436	45	1	see	see	VERB
inlawrev-3436	46	1	i	i	PROPN
inlawrev-3436	46	2	d	d	PROPN
inlawrev-3436	46	3	§	§	PROPN
inlawrev-3436	46	4	6	6	NUM
inlawrev-3436	46	5	-	-	SYM
inlawrev-3436	46	6	2.5	2.5	NUM
inlawrev-3436	46	7	-	-	PUNCT
inlawrev-3436	46	8	10	10	NUM
inlawrev-3436	46	9	-	-	PUNCT
inlawrev-3436	46	10	l(b)(5	l(b)(5	NOUN
inlawrev-3436	46	11	)	)	PUNCT
inlawrev-3436	46	12	.	.	PUNCT
inlawrev-3436	47	1	17	17	NUM
inlawrev-3436	47	2	.	.	PUNCT
inlawrev-3436	48	1	see	see	VERB
inlawrev-3436	48	2	ind	ind	NOUN
inlawrev-3436	48	3	.	.	PUNCT
inlawrev-3436	49	1	pub	pub	NOUN
inlawrev-3436	49	2	.	.	PUNCT
inlawrev-3436	50	1	l.	l.	PROPN
inlawrev-3436	50	2	no	no	INTJ
inlawrev-3436	50	3	.	.	PROPN
inlawrev-3436	51	1	128	128	NUM
inlawrev-3436	51	2	-	-	SYM
inlawrev-3436	51	3	1999	1999	NUM
inlawrev-3436	51	4	,	,	PUNCT
inlawrev-3436	51	5	§	§	PROPN
inlawrev-3436	51	6	27	27	NUM
inlawrev-3436	51	7	(	(	PUNCT
inlawrev-3436	51	8	codified	codify	VERB
inlawrev-3436	51	9	at	at	ADP
inlawrev-3436	51	10	scattered	scatter	VERB
inlawrev-3436	51	11	sections	section	NOUN
inlawrev-3436	51	12	of	of	ADP
inlawrev-3436	51	13	ind	ind	PROPN
inlawrev-3436	51	14	.	.	PUNCT
inlawrev-3436	52	1	code	code	PROPN
inlawrev-3436	52	2	§	§	PROPN
inlawrev-3436	52	3	6	6	NUM
inlawrev-3436	52	4	-	-	SYM
inlawrev-3436	52	5	31	31	NUM
inlawrev-3436	52	6	)	)	PUNCT
inlawrev-3436	52	7	.	.	PUNCT
inlawrev-3436	53	1	1	1	NUM
inlawrev-3436	53	2	8	8	NUM
inlawrev-3436	53	3	.	.	PUNCT
inlawrev-3436	54	1	see	see	VERB
inlawrev-3436	54	2	ind	ind	PROPN
inlawrev-3436	54	3	.	.	PUNCT
inlawrev-3436	55	1	code	code	PROPN
inlawrev-3436	55	2	§	§	PROPN
inlawrev-3436	55	3	6	6	NUM
inlawrev-3436	55	4	-	-	SYM
inlawrev-3436	55	5	3	3	NUM
inlawrev-3436	55	6	-	-	SYM
inlawrev-3436	55	7	1	1	NUM
inlawrev-3436	55	8	-29	-29	PUNCT
inlawrev-3436	55	9	(	(	PUNCT
inlawrev-3436	55	10	supp	supp	PROPN
inlawrev-3436	55	11	.	.	PUNCT
inlawrev-3436	56	1	1	1	NUM
inlawrev-3436	56	2	999	999	NUM
inlawrev-3436	56	3	)	)	PUNCT
inlawrev-3436	56	4	19	19	NUM
inlawrev-3436	56	5	.	.	PUNCT
inlawrev-3436	57	1	see	see	VERB
inlawrev-3436	57	2	iv/.	iv/.	PROPN
inlawrev-3436	57	3	§	§	PROPN
inlawrev-3436	57	4	6	6	NUM
inlawrev-3436	57	5	-	-	SYM
inlawrev-3436	57	6	3	3	NUM
inlawrev-3436	57	7	-	-	PUNCT
inlawrev-3436	57	8	1	1	NUM
inlawrev-3436	57	9	-	-	SYM
inlawrev-3436	57	10	30	30	NUM
inlawrev-3436	57	11	.	.	PUNCT
inlawrev-3436	58	1	20	20	NUM
inlawrev-3436	58	2	.	.	PUNCT
inlawrev-3436	59	1	see	see	VERB
inlawrev-3436	59	2	i	i	PRON
inlawrev-3436	59	3	d.	d.	PROPN
inlawrev-3436	59	4	21	21	NUM
inlawrev-3436	59	5	.	.	PUNCT
inlawrev-3436	60	1	see	see	VERB
inlawrev-3436	60	2	i	i	PROPN
inlawrev-3436	60	3	d	d	PROPN
inlawrev-3436	60	4	§	§	PROPN
inlawrev-3436	60	5	6	6	NUM
inlawrev-3436	60	6	-	-	SYM
inlawrev-3436	60	7	3	3	NUM
inlawrev-3436	60	8	-	-	PUNCT
inlawrev-3436	60	9	1	1	NUM
inlawrev-3436	60	10	-	-	SYM
inlawrev-3436	60	11	3.5	3.5	NUM
inlawrev-3436	60	12	.	.	PUNCT
inlawrev-3436	61	1	22	22	NUM
inlawrev-3436	61	2	.	.	PUNCT
inlawrev-3436	62	1	5ee	5ee	ADJ
inlawrev-3436	62	2	/	/	SYM
inlawrev-3436	62	3	v/.	v/.	NOUN
inlawrev-3436	62	4	§	§	ADJ
inlawrev-3436	62	5	6	6	NUM
inlawrev-3436	62	6	-	-	SYM
inlawrev-3436	62	7	3	3	NUM
inlawrev-3436	62	8	-	-	PUNCT
inlawrev-3436	62	9	l-3.5(a)(16	l-3.5(a)(16	NOUN
inlawrev-3436	62	10	)	)	PUNCT
inlawrev-3436	62	11	2000	2000	NUM
inlawrev-3436	62	12	]	]	PUNCT
inlawrev-3436	62	13	taxation	taxation	NOUN
inlawrev-3436	62	14	1457	1457	NUM
inlawrev-3436	62	15	qualify	qualify	VERB
inlawrev-3436	62	16	for	for	ADP
inlawrev-3436	62	17	the	the	DET
inlawrev-3436	62	18	federal	federal	ADJ
inlawrev-3436	62	19	deduction	deduction	NOUN
inlawrev-3436	62	20	for	for	ADP
inlawrev-3436	62	21	the	the	DET
inlawrev-3436	62	22	aged	aged	ADJ
inlawrev-3436	62	23	and	and	CCONJ
inlawrev-3436	62	24	have	have	VERB
inlawrev-3436	62	25	agi	agi	NOUN
inlawrev-3436	62	26	under	under	ADP
inlawrev-3436	62	27	$	$	SYM
inlawrev-3436	62	28	40,000.^^	40,000.^^	NUM
inlawrev-3436	62	29	this	this	DET
inlawrev-3436	62	30	deduction	deduction	NOUN
inlawrev-3436	62	31	is	be	AUX
inlawrev-3436	62	32	in	in	ADP
inlawrev-3436	62	33	addition	addition	NOUN
inlawrev-3436	62	34	to	to	ADP
inlawrev-3436	62	35	the	the	DET
inlawrev-3436	62	36	previously	previously	ADV
inlawrev-3436	62	37	existing	exist	VERB
inlawrev-3436	62	38	$	$	SYM
inlawrev-3436	62	39	1000	1000	NUM
inlawrev-3436	62	40	dollar	dollar	NOUN
inlawrev-3436	62	41	personal	personal	ADJ
inlawrev-3436	62	42	exemption^	exemption^	NOUN
inlawrev-3436	62	43	"	"	PUNCT
inlawrev-3436	62	44	*	*	ADJ
inlawrev-3436	62	45	and	and	CCONJ
inlawrev-3436	62	46	$	$	SYM
inlawrev-3436	62	47	1000	1000	NUM
inlawrev-3436	62	48	additional	additional	ADJ
inlawrev-3436	62	49	exemption	exemption	NOUN
inlawrev-3436	62	50	for	for	ADP
inlawrev-3436	62	51	taxpayers	taxpayer	NOUN
inlawrev-3436	62	52	who	who	PRON
inlawrev-3436	62	53	are	be	AUX
inlawrev-3436	62	54	sixty	sixty	NUM
inlawrev-3436	62	55	-	-	PUNCT
inlawrev-3436	62	56	five	five	NUM
inlawrev-3436	62	57	years	year	NOUN
inlawrev-3436	62	58	old	old	ADJ
inlawrev-3436	62	59	and	and	CCONJ
inlawrev-3436	62	60	over	over	ADV
inlawrev-3436	62	61	and/or	and/or	CCONJ
inlawrev-3436	62	62	blind.^^	blind.^^	VERB
inlawrev-3436	62	63	the	the	DET
inlawrev-3436	62	64	additional	additional	ADJ
inlawrev-3436	62	65	$	$	SYM
inlawrev-3436	62	66	500	500	NUM
inlawrev-3436	62	67	deduction	deduction	NOUN
inlawrev-3436	62	68	applies	apply	VERB
inlawrev-3436	62	69	retroactively	retroactively	ADV
inlawrev-3436	62	70	to	to	ADP
inlawrev-3436	62	71	tax	tax	NOUN
inlawrev-3436	62	72	years	year	NOUN
inlawrev-3436	62	73	beginning	begin	VERB
inlawrev-3436	62	74	after	after	ADP
inlawrev-3436	62	75	december	december	PROPN
inlawrev-3436	62	76	31	31	NUM
inlawrev-3436	62	77	,	,	PUNCT
inlawrev-3436	62	78	1998.^^	1998.^^	NUM
inlawrev-3436	62	79	the	the	DET
inlawrev-3436	62	80	general	general	ADJ
inlawrev-3436	62	81	assembly	assembly	NOUN
inlawrev-3436	62	82	increased	increase	VERB
inlawrev-3436	62	83	the	the	DET
inlawrev-3436	62	84	deduction	deduction	NOUN
inlawrev-3436	62	85	amount	amount	NOUN
inlawrev-3436	62	86	for	for	ADP
inlawrev-3436	62	87	dependents	dependent	NOUN
inlawrev-3436	62	88	from	from	ADP
inlawrev-3436	62	89	$	$	SYM
inlawrev-3436	62	90	500	500	NUM
inlawrev-3436	62	91	to	to	PART
inlawrev-3436	62	92	$	$	SYM
inlawrev-3436	62	93	1500	1500	NUM
inlawrev-3436	62	94	per	per	ADP
inlawrev-3436	62	95	year.^^	year.^^	NOUN
inlawrev-3436	62	96	the	the	DET
inlawrev-3436	62	97	increase	increase	NOUN
inlawrev-3436	62	98	is	be	AUX
inlawrev-3436	62	99	retroactive	retroactive	ADJ
inlawrev-3436	62	100	to	to	ADP
inlawrev-3436	62	101	january	january	PROPN
inlawrev-3436	62	102	1	1	NUM
inlawrev-3436	62	103	,	,	PUNCT
inlawrev-3436	62	104	1998.^^	1998.^^	NUM
inlawrev-3436	62	105	as	as	ADP
inlawrev-3436	62	106	a	a	DET
inlawrev-3436	62	107	result	result	NOUN
inlawrev-3436	62	108	ofthis	ofthis	ADJ
inlawrev-3436	62	109	significant	significant	ADJ
inlawrev-3436	62	110	increase	increase	NOUN
inlawrev-3436	62	111	,	,	PUNCT
inlawrev-3436	62	112	the	the	DET
inlawrev-3436	62	113	legislative	legislative	ADJ
inlawrev-3436	62	114	services	service	NOUN
inlawrev-3436	62	115	agency	agency	PROPN
inlawrev-3436	62	116	estimates	estimate	VERB
inlawrev-3436	62	117	a	a	DET
inlawrev-3436	62	118	$	$	SYM
inlawrev-3436	62	119	57.9	57.9	NUM
inlawrev-3436	62	120	million	million	NUM
inlawrev-3436	62	121	decrease	decrease	NOUN
inlawrev-3436	62	122	in	in	ADP
inlawrev-3436	62	123	income	income	NOUN
inlawrev-3436	62	124	tax	tax	NOUN
inlawrev-3436	62	125	revenue	revenue	NOUN
inlawrev-3436	62	126	for	for	ADP
inlawrev-3436	62	127	the	the	DET
inlawrev-3436	62	128	general	general	ADJ
inlawrev-3436	62	129	fund	fund	NOUN
inlawrev-3436	62	130	for	for	ADP
inlawrev-3436	62	131	fiscal	fiscal	ADJ
inlawrev-3436	62	132	year	year	NOUN
inlawrev-3436	62	133	2000.^	2000.^	NOUN
inlawrev-3436	62	134	'	'	PART
inlawrev-3436	62	135	a	a	DET
inlawrev-3436	62	136	separate	separate	ADJ
inlawrev-3436	62	137	provision	provision	NOUN
inlawrev-3436	62	138	of	of	ADP
inlawrev-3436	62	139	the	the	DET
inlawrev-3436	62	140	law	law	NOUN
inlawrev-3436	62	141	makes	make	VERB
inlawrev-3436	62	142	this	this	DET
inlawrev-3436	62	143	deduction	deduction	NOUN
inlawrev-3436	62	144	permanent	permanent	ADJ
inlawrev-3436	62	145	by	by	ADP
inlawrev-3436	62	146	deleting	delete	VERB
inlawrev-3436	62	147	a	a	DET
inlawrev-3436	62	148	previously	previously	ADV
inlawrev-3436	62	149	established	establish	VERB
inlawrev-3436	62	150	expiration	expiration	NOUN
inlawrev-3436	62	151	date	date	NOUN
inlawrev-3436	62	152	of	of	ADP
inlawrev-3436	62	153	december	december	PROPN
inlawrev-3436	62	154	31	31	NUM
inlawrev-3436	62	155	,	,	PUNCT
inlawrev-3436	62	156	2000.^	2000.^	NUM
inlawrev-3436	62	157	°	°	NUM
inlawrev-3436	62	158	in	in	ADP
inlawrev-3436	62	159	addition	addition	NOUN
inlawrev-3436	62	160	to	to	ADP
inlawrev-3436	62	161	the	the	DET
inlawrev-3436	62	162	increased	increase	VERB
inlawrev-3436	62	163	deduction	deduction	NOUN
inlawrev-3436	62	164	for	for	ADP
inlawrev-3436	62	165	dependents	dependent	NOUN
inlawrev-3436	62	166	and	and	CCONJ
inlawrev-3436	62	167	the	the	DET
inlawrev-3436	62	168	increased	increase	VERB
inlawrev-3436	62	169	personal	personal	ADJ
inlawrev-3436	62	170	exemption	exemption	NOUN
inlawrev-3436	62	171	amount	amount	NOUN
inlawrev-3436	62	172	,	,	PUNCT
inlawrev-3436	62	173	the	the	DET
inlawrev-3436	62	174	general	general	ADJ
inlawrev-3436	62	175	assembly	assembly	NOUN
inlawrev-3436	62	176	increased	increase	VERB
inlawrev-3436	62	177	the	the	DET
inlawrev-3436	62	178	maximum	maximum	ADJ
inlawrev-3436	62	179	allowable	allowable	ADJ
inlawrev-3436	62	180	renter	renter	NOUN
inlawrev-3436	62	181	's	's	PART
inlawrev-3436	62	182	deduction	deduction	NOUN
inlawrev-3436	62	183	from	from	ADP
inlawrev-3436	62	184	$	$	SYM
inlawrev-3436	62	185	1	1	NUM
inlawrev-3436	62	186	500	500	NUM
inlawrev-3436	62	187	to	to	PART
inlawrev-3436	62	188	$	$	SYM
inlawrev-3436	62	189	2000.^	2000.^	NUM
inlawrev-3436	62	190	'	'	PART
inlawrev-3436	62	191	the	the	DET
inlawrev-3436	62	192	deduction	deduction	NOUN
inlawrev-3436	62	193	is	be	AUX
inlawrev-3436	62	194	available	available	ADJ
inlawrev-3436	62	195	to	to	ADP
inlawrev-3436	62	196	taxpayers	taxpayer	NOUN
inlawrev-3436	62	197	who	who	PRON
inlawrev-3436	62	198	rent	rent	VERB
inlawrev-3436	62	199	a	a	DET
inlawrev-3436	62	200	dwelling	dwelling	NOUN
inlawrev-3436	62	201	as	as	ADP
inlawrev-3436	62	202	their	their	PRON
inlawrev-3436	62	203	principle	principle	ADJ
inlawrev-3436	62	204	place	place	NOUN
inlawrev-3436	62	205	of	of	ADP
inlawrev-3436	62	206	residence.^^	residence.^^	NOUN
inlawrev-3436	62	207	qualifying	qualify	VERB
inlawrev-3436	62	208	taxpayers	taxpayer	NOUN
inlawrev-3436	62	209	may	may	AUX
inlawrev-3436	62	210	deduct	deduct	VERB
inlawrev-3436	62	211	the	the	DET
inlawrev-3436	62	212	lesser	less	ADJ
inlawrev-3436	62	213	of	of	ADP
inlawrev-3436	62	214	the	the	DET
inlawrev-3436	62	215	actual	actual	ADJ
inlawrev-3436	62	216	rent	rent	NOUN
inlawrev-3436	62	217	paid	pay	VERB
inlawrev-3436	62	218	or	or	CCONJ
inlawrev-3436	62	219	$	$	SYM
inlawrev-3436	62	220	2000	2000	NUM
inlawrev-3436	62	221	.	.	PUNCT
inlawrev-3436	62	222	"	"	PUNCT
inlawrev-3436	63	1	the	the	DET
inlawrev-3436	63	2	general	general	ADJ
inlawrev-3436	63	3	assembly	assembly	NOUN
inlawrev-3436	63	4	enacted	enact	VERB
inlawrev-3436	63	5	one	one	NUM
inlawrev-3436	63	6	law	law	NOUN
inlawrev-3436	63	7	dealing	deal	VERB
inlawrev-3436	63	8	with	with	ADP
inlawrev-3436	63	9	indiana	indiana	PROPN
inlawrev-3436	63	10	residents	resident	NOUN
inlawrev-3436	63	11	working	work	VERB
inlawrev-3436	63	12	in	in	ADP
inlawrev-3436	63	13	illinois.^	illinois.^	NOUN
inlawrev-3436	63	14	*	*	PUNCT
inlawrev-3436	63	15	the	the	DET
inlawrev-3436	63	16	new	new	ADJ
inlawrev-3436	63	17	provision	provision	NOUN
inlawrev-3436	63	18	permits	permit	VERB
inlawrev-3436	63	19	the	the	DET
inlawrev-3436	63	20	idsr	idsr	NOUN
inlawrev-3436	63	21	to	to	PART
inlawrev-3436	63	22	enter	enter	VERB
inlawrev-3436	63	23	into	into	ADP
inlawrev-3436	63	24	a	a	DET
inlawrev-3436	63	25	reciprocal	reciprocal	ADJ
inlawrev-3436	63	26	agreement	agreement	NOUN
inlawrev-3436	63	27	with	with	ADP
inlawrev-3436	63	28	illinois	illinois	PROPN
inlawrev-3436	63	29	for	for	ADP
inlawrev-3436	63	30	the	the	DET
inlawrev-3436	63	31	payment	payment	NOUN
inlawrev-3436	63	32	of	of	ADP
inlawrev-3436	63	33	individual	individual	ADJ
inlawrev-3436	63	34	income	income	NOUN
inlawrev-3436	63	35	taxes	taxis	NOUN
inlawrev-3436	63	36	paid	pay	VERB
inlawrev-3436	63	37	by	by	ADP
inlawrev-3436	63	38	residents	resident	NOUN
inlawrev-3436	63	39	of	of	ADP
inlawrev-3436	63	40	indiana	indiana	PROPN
inlawrev-3436	63	41	to	to	ADP
inlawrev-3436	63	42	illinois	illinois	PROPN
inlawrev-3436	63	43	and	and	CCONJ
inlawrev-3436	63	44	vice	vice	ADV
inlawrev-3436	63	45	versa	versa	ADV
inlawrev-3436	63	46	.	.	PUNCT
inlawrev-3436	63	47	"	"	PUNCT
inlawrev-3436	64	1	under	under	ADP
inlawrev-3436	64	2	current	current	ADJ
inlawrev-3436	64	3	indiana	indiana	PROPN
inlawrev-3436	64	4	law	law	PROPN
inlawrev-3436	64	5	,	,	PUNCT
inlawrev-3436	64	6	nonresidents	nonresident	NOUN
inlawrev-3436	64	7	working	work	VERB
inlawrev-3436	64	8	in	in	ADP
inlawrev-3436	64	9	indiana	indiana	PROPN
inlawrev-3436	64	10	are	be	AUX
inlawrev-3436	64	11	excused	excuse	VERB
inlawrev-3436	64	12	from	from	ADP
inlawrev-3436	64	13	paying	pay	VERB
inlawrev-3436	64	14	indiana	indiana	PROPN
inlawrev-3436	64	15	adjusted	adjust	VERB
inlawrev-3436	64	16	gross	gross	ADJ
inlawrev-3436	64	17	income	income	NOUN
inlawrev-3436	64	18	tax	tax	NOUN
inlawrev-3436	64	19	if	if	SCONJ
inlawrev-3436	64	20	the	the	DET
inlawrev-3436	64	21	nonresident	nonresident	NOUN
inlawrev-3436	64	22	's	's	PART
inlawrev-3436	64	23	state	state	NOUN
inlawrev-3436	64	24	of	of	ADP
inlawrev-3436	64	25	residence	residence	NOUN
inlawrev-3436	64	26	has	have	VERB
inlawrev-3436	64	27	a	a	DET
inlawrev-3436	64	28	reciprocal	reciprocal	ADJ
inlawrev-3436	64	29	exemption	exemption	NOUN
inlawrev-3436	64	30	for	for	ADP
inlawrev-3436	64	31	indiana	indiana	PROPN
inlawrev-3436	64	32	residents	resident	NOUN
inlawrev-3436	64	33	working	work	VERB
inlawrev-3436	64	34	in	in	ADP
inlawrev-3436	64	35	that	that	PRON
inlawrev-3436	64	36	state.^^	state.^^	PUNCT
inlawrev-3436	65	1	indiana	indiana	PROPN
inlawrev-3436	65	2	had	have	VERB
inlawrev-3436	65	3	reciprocal	reciprocal	ADJ
inlawrev-3436	65	4	agreements	agreement	NOUN
inlawrev-3436	65	5	with	with	ADP
inlawrev-3436	65	6	illinois	illinois	PROPN
inlawrev-3436	65	7	,	,	PUNCT
inlawrev-3436	65	8	kentucky	kentucky	PROPN
inlawrev-3436	65	9	,	,	PUNCT
inlawrev-3436	65	10	michigan	michigan	PROPN
inlawrev-3436	65	11	,	,	PUNCT
inlawrev-3436	65	12	ohio	ohio	PROPN
inlawrev-3436	65	13	,	,	PUNCT
inlawrev-3436	65	14	pennsylvania	pennsylvania	PROPN
inlawrev-3436	65	15	,	,	PUNCT
inlawrev-3436	65	16	and	and	CCONJ
inlawrev-3436	65	17	wisconsin.^	wisconsin.^	NOUN
inlawrev-3436	65	18	'	'	PUNCT
inlawrev-3436	65	19	however	however	ADV
inlawrev-3436	65	20	,	,	PUNCT
inlawrev-3436	65	21	illinois	illinois	PROPN
inlawrev-3436	65	22	terminated	terminate	VERB
inlawrev-3436	65	23	its	its	PRON
inlawrev-3436	65	24	prior	prior	ADJ
inlawrev-3436	65	25	agreement	agreement	NOUN
inlawrev-3436	65	26	effective	effective	ADJ
inlawrev-3436	65	27	january	january	PROPN
inlawrev-3436	65	28	1	1	NUM
inlawrev-3436	65	29	,	,	PUNCT
inlawrev-3436	65	30	1998.^	1998.^	NUM
inlawrev-3436	65	31	*	*	PUNCT
inlawrev-3436	65	32	the	the	DET
inlawrev-3436	65	33	1999	1999	NUM
inlawrev-3436	65	34	bill	bill	NOUN
inlawrev-3436	65	35	authorizes	authorize	VERB
inlawrev-3436	65	36	the	the	DET
inlawrev-3436	65	37	idsr	idsr	NOUN
inlawrev-3436	65	38	to	to	PART
inlawrev-3436	65	39	establish	establish	VERB
inlawrev-3436	65	40	a	a	DET
inlawrev-3436	65	41	method	method	NOUN
inlawrev-3436	65	42	for	for	ADP
inlawrev-3436	65	43	23	23	NUM
inlawrev-3436	65	44	.	.	PUNCT
inlawrev-3436	66	1	see	see	VERB
inlawrev-3436	66	2	pub	pub	NOUN
inlawrev-3436	66	3	.	.	PUNCT
inlawrev-3436	67	1	l.	l.	PROPN
inlawrev-3436	67	2	no	no	INTJ
inlawrev-3436	67	3	.	.	PUNCT
inlawrev-3436	68	1	249	249	NUM
inlawrev-3436	68	2	-	-	SYM
inlawrev-3436	68	3	1999	1999	NUM
inlawrev-3436	68	4	,	,	PUNCT
inlawrev-3436	68	5	§	§	PROPN
inlawrev-3436	68	6	1	1	NUM
inlawrev-3436	68	7	(	(	PUNCT
inlawrev-3436	68	8	ind	ind	NOUN
inlawrev-3436	68	9	.	.	PUNCT
inlawrev-3436	68	10	1999	1999	NUM
inlawrev-3436	68	11	)	)	PUNCT
inlawrev-3436	68	12	(	(	PUNCT
inlawrev-3436	68	13	codified	codify	VERB
inlawrev-3436	68	14	at	at	ADP
inlawrev-3436	68	15	ind	ind	PROPN
inlawrev-3436	68	16	.	.	PUNCT
inlawrev-3436	69	1	code	code	PROPN
inlawrev-3436	69	2	§	§	PROPN
inlawrev-3436	69	3	6	6	NUM
inlawrev-3436	69	4	-	-	SYM
inlawrev-3436	69	5	31	31	NUM
inlawrev-3436	69	6	-	-	PUNCT
inlawrev-3436	69	7	3.5(a)(5)(b	3.5(a)(5)(b	NUM
inlawrev-3436	69	8	)	)	PUNCT
inlawrev-3436	69	9	(	(	PUNCT
inlawrev-3436	69	10	supp	supp	PROPN
inlawrev-3436	69	11	.	.	PUNCT
inlawrev-3436	69	12	1999	1999	NUM
inlawrev-3436	69	13	)	)	PUNCT
inlawrev-3436	69	14	)	)	PUNCT
inlawrev-3436	69	15	.	.	PUNCT
inlawrev-3436	70	1	24	24	NUM
inlawrev-3436	70	2	.	.	PUNCT
inlawrev-3436	71	1	see	see	VERB
inlawrev-3436	71	2	ind	ind	PROPN
inlawrev-3436	71	3	.	.	PUNCT
inlawrev-3436	72	1	code	code	PROPN
inlawrev-3436	72	2	§	§	PROPN
inlawrev-3436	72	3	6	6	NUM
inlawrev-3436	72	4	-	-	SYM
inlawrev-3436	72	5	3	3	NUM
inlawrev-3436	72	6	-	-	SYM
inlawrev-3436	72	7	1	1	NUM
inlawrev-3436	72	8	-3.5(a)(3	-3.5(a)(3	NUM
inlawrev-3436	72	9	)	)	PUNCT
inlawrev-3436	72	10	.	.	PUNCT
inlawrev-3436	73	1	25	25	NUM
inlawrev-3436	73	2	.	.	PUNCT
inlawrev-3436	73	3	see	see	VERB
inlawrev-3436	73	4	i	i	PRON
inlawrev-3436	73	5	d.	d.	PROPN
inlawrev-3436	73	6	§	§	PROPN
inlawrev-3436	73	7	6	6	NUM
inlawrev-3436	73	8	-	-	SYM
inlawrev-3436	73	9	31	31	NUM
inlawrev-3436	73	10	-	-	PUNCT
inlawrev-3436	73	11	3.5(a)(4)(b	3.5(a)(4)(b	NUM
inlawrev-3436	73	12	)	)	PUNCT
inlawrev-3436	73	13	.	.	PUNCT
inlawrev-3436	74	1	26	26	NUM
inlawrev-3436	74	2	.	.	PUNCT
inlawrev-3436	75	1	see	see	VERB
inlawrev-3436	75	2	s.	s.	PROPN
inlawrev-3436	75	3	198	198	NUM
inlawrev-3436	75	4	,	,	PUNCT
inlawrev-3436	75	5	§	§	PROPN
inlawrev-3436	75	6	2	2	NUM
inlawrev-3436	75	7	,	,	PUNCT
inlawrev-3436	75	8	1	1	NUM
inlawrev-3436	75	9	1	1	NUM
inlawrev-3436	75	10	1th	1th	ADJ
inlawrev-3436	75	11	leg	leg	NOUN
inlawrev-3436	75	12	.	.	PUNCT
inlawrev-3436	75	13	,	,	PUNCT
inlawrev-3436	75	14	1st	1st	ADJ
inlawrev-3436	75	15	reg	reg	NOUN
inlawrev-3436	75	16	.	.	PUNCT
inlawrev-3436	76	1	sess	sess	PROPN
inlawrev-3436	76	2	.	.	PUNCT
inlawrev-3436	77	1	(	(	PUNCT
inlawrev-3436	77	2	ind	ind	NOUN
inlawrev-3436	77	3	.	.	PUNCT
inlawrev-3436	77	4	1999	1999	NUM
inlawrev-3436	77	5	)	)	PUNCT
inlawrev-3436	77	6	.	.	PUNCT
inlawrev-3436	78	1	27	27	NUM
inlawrev-3436	78	2	.	.	PUNCT
inlawrev-3436	79	1	5ee	5ee	ADJ
inlawrev-3436	79	2	ind	ind	PROPN
inlawrev-3436	79	3	.	.	PUNCT
inlawrev-3436	80	1	code	code	PROPN
inlawrev-3436	80	2	§	§	PROPN
inlawrev-3436	80	3	6	6	NUM
inlawrev-3436	80	4	-	-	SYM
inlawrev-3436	80	5	3	3	NUM
inlawrev-3436	80	6	-	-	PUNCT
inlawrev-3436	80	7	l-3.5(a)(5	l-3.5(a)(5	NOUN
inlawrev-3436	80	8	)	)	PUNCT
inlawrev-3436	80	9	.	.	PUNCT
inlawrev-3436	81	1	28	28	NUM
inlawrev-3436	81	2	.	.	PUNCT
inlawrev-3436	82	1	see	see	VERB
inlawrev-3436	82	2	s.	s.	PROPN
inlawrev-3436	82	3	297	297	NUM
inlawrev-3436	82	4	,	,	PUNCT
inlawrev-3436	82	5	§	§	PROPN
inlawrev-3436	82	6	2	2	NUM
inlawrev-3436	82	7	,	,	PUNCT
inlawrev-3436	82	8	1	1	NUM
inlawrev-3436	82	9	1	1	NUM
inlawrev-3436	82	10	1th	1th	ADJ
inlawrev-3436	82	11	leg	leg	NOUN
inlawrev-3436	82	12	.	.	PUNCT
inlawrev-3436	82	13	,	,	PUNCT
inlawrev-3436	82	14	1st	1st	ADJ
inlawrev-3436	82	15	reg	reg	NOUN
inlawrev-3436	82	16	.	.	PUNCT
inlawrev-3436	83	1	sess	sess	PROPN
inlawrev-3436	83	2	.	.	PUNCT
inlawrev-3436	84	1	(	(	PUNCT
inlawrev-3436	84	2	ind	ind	NOUN
inlawrev-3436	84	3	.	.	PUNCT
inlawrev-3436	84	4	1999	1999	NUM
inlawrev-3436	84	5	)	)	PUNCT
inlawrev-3436	84	6	.	.	PUNCT
inlawrev-3436	85	1	29	29	NUM
inlawrev-3436	85	2	.	.	PUNCT
inlawrev-3436	86	1	see	see	VERB
inlawrev-3436	86	2	legislative	legislative	ADJ
inlawrev-3436	86	3	services	service	NOUN
inlawrev-3436	86	4	agency	agency	NOUN
inlawrev-3436	86	5	,	,	PUNCT
inlawrev-3436	86	6	fiscal	fiscal	ADJ
inlawrev-3436	86	7	impact	impact	NOUN
inlawrev-3436	86	8	statement	statement	NOUN
inlawrev-3436	86	9	(	(	PUNCT
inlawrev-3436	86	10	visited	visit	VERB
inlawrev-3436	86	11	apr	apr	NOUN
inlawrev-3436	86	12	.	.	PROPN
inlawrev-3436	86	13	8	8	NUM
inlawrev-3436	86	14	,	,	PUNCT
inlawrev-3436	86	15	2000	2000	NUM
inlawrev-3436	86	16	)	)	PUNCT
inlawrev-3436	87	1	<	<	X
inlawrev-3436	87	2	http://www.state.in.us/legislative/bills/1999/pdf/fiscal/sb0297.002.pdf	http://www.state.in.us/legislative/bills/1999/pdf/fiscal/sb0297.002.pdf	PROPN
inlawrev-3436	87	3	>	>	X
inlawrev-3436	87	4	.	.	PROPN
inlawrev-3436	88	1	30	30	NUM
inlawrev-3436	88	2	.	.	PUNCT
inlawrev-3436	89	1	see	see	VERB
inlawrev-3436	89	2	ind	ind	PROPN
inlawrev-3436	89	3	.	.	PUNCT
inlawrev-3436	90	1	code	code	PROPN
inlawrev-3436	90	2	§	§	PROPN
inlawrev-3436	90	3	6	6	NUM
inlawrev-3436	90	4	-	-	SYM
inlawrev-3436	90	5	31	31	NUM
inlawrev-3436	90	6	-	-	PUNCT
inlawrev-3436	90	7	3.5(a)(5)(a	3.5(a)(5)(a	NUM
inlawrev-3436	90	8	)	)	PUNCT
inlawrev-3436	90	9	(	(	PUNCT
inlawrev-3436	90	10	as	as	SCONJ
inlawrev-3436	90	11	amended	amend	VERB
inlawrev-3436	90	12	by	by	ADP
inlawrev-3436	90	13	pub	pub	NOUN
inlawrev-3436	90	14	.	.	PUNCT
inlawrev-3436	91	1	l.	l.	PROPN
inlawrev-3436	91	2	no	no	INTJ
inlawrev-3436	91	3	.	.	PUNCT
inlawrev-3436	92	1	257	257	NUM
inlawrev-3436	92	2	-	-	SYM
inlawrev-3436	92	3	1999	1999	NUM
inlawrev-3436	92	4	)	)	PUNCT
inlawrev-3436	92	5	.	.	PUNCT
inlawrev-3436	93	1	31	31	NUM
inlawrev-3436	93	2	.	.	PUNCT
inlawrev-3436	94	1	see	see	VERB
inlawrev-3436	94	2	i	i	PRON
inlawrev-3436	94	3	d.	d.	PROPN
inlawrev-3436	94	4	§	§	PROPN
inlawrev-3436	94	5	6	6	NUM
inlawrev-3436	94	6	-	-	SYM
inlawrev-3436	94	7	3	3	NUM
inlawrev-3436	94	8	-	-	PUNCT
inlawrev-3436	94	9	2	2	NUM
inlawrev-3436	94	10	-	-	SYM
inlawrev-3436	94	11	6	6	NUM
inlawrev-3436	94	12	.	.	NOUN
inlawrev-3436	94	13	32	32	NUM
inlawrev-3436	94	14	.	.	PUNCT
inlawrev-3436	95	1	see	see	VERB
inlawrev-3436	96	1	i	i	PROPN
inlawrev-3436	96	2	d	d	PROPN
inlawrev-3436	96	3	§	§	PROPN
inlawrev-3436	96	4	6	6	NUM
inlawrev-3436	96	5	-	-	SYM
inlawrev-3436	96	6	3	3	NUM
inlawrev-3436	96	7	-	-	PUNCT
inlawrev-3436	96	8	2	2	NUM
inlawrev-3436	96	9	-	-	PUNCT
inlawrev-3436	96	10	6(a	6(a	NUM
inlawrev-3436	96	11	)	)	PUNCT
inlawrev-3436	96	12	.	.	PUNCT
inlawrev-3436	97	1	33	33	NUM
inlawrev-3436	97	2	.	.	PUNCT
inlawrev-3436	97	3	see	see	VERB
inlawrev-3436	97	4	ik	ik	PROPN
inlawrev-3436	97	5	34	34	NUM
inlawrev-3436	97	6	.	.	PUNCT
inlawrev-3436	98	1	see	see	VERB
inlawrev-3436	99	1	i	i	PROPN
inlawrev-3436	99	2	d	d	PROPN
inlawrev-3436	99	3	§	§	PROPN
inlawrev-3436	99	4	6	6	NUM
inlawrev-3436	99	5	-	-	SYM
inlawrev-3436	99	6	3.5	3.5	NUM
inlawrev-3436	99	7	-	-	PUNCT
inlawrev-3436	99	8	3	3	NUM
inlawrev-3436	99	9	.	.	NOUN
inlawrev-3436	99	10	35	35	NUM
inlawrev-3436	99	11	.	.	PUNCT
inlawrev-3436	100	1	see	see	VERB
inlawrev-3436	100	2	i	i	PRON
inlawrev-3436	100	3	d.	d.	PROPN
inlawrev-3436	100	4	36	36	NUM
inlawrev-3436	100	5	.	.	PUNCT
inlawrev-3436	101	1	see	see	VERB
inlawrev-3436	101	2	i	i	PROPN
inlawrev-3436	101	3	d	d	PROPN
inlawrev-3436	101	4	§	§	PROPN
inlawrev-3436	101	5	6	6	NUM
inlawrev-3436	101	6	-	-	SYM
inlawrev-3436	101	7	3	3	NUM
inlawrev-3436	101	8	-	-	SYM
inlawrev-3436	101	9	5	5	NUM
inlawrev-3436	101	10	-	-	SYM
inlawrev-3436	101	11	1	1	NUM
inlawrev-3436	101	12	.	.	NOUN
inlawrev-3436	101	13	37	37	NUM
inlawrev-3436	101	14	.	.	PUNCT
inlawrev-3436	102	1	see	see	VERB
inlawrev-3436	102	2	ind	ind	PROPN
inlawrev-3436	102	3	.	.	PUNCT
inlawrev-3436	103	1	admin	admin	PROPN
inlawrev-3436	103	2	.	.	PUNCT
inlawrev-3436	104	1	code	code	PROPN
inlawrev-3436	104	2	tit	tit	PROPN
inlawrev-3436	104	3	.	.	PUNCT
inlawrev-3436	105	1	45	45	NUM
inlawrev-3436	105	2	,	,	PUNCT
inlawrev-3436	105	3	r.	r.	NOUN
inlawrev-3436	105	4	3	3	NUM
inlawrev-3436	105	5	.	.	NOUN
inlawrev-3436	105	6	1	1	NUM
inlawrev-3436	105	7	1	1	NUM
inlawrev-3436	105	8	1	1	NUM
inlawrev-3436	105	9	1	1	NUM
inlawrev-3436	105	10	5	5	NUM
inlawrev-3436	105	11	(	(	PUNCT
inlawrev-3436	105	12	1	1	NUM
inlawrev-3436	105	13	999	999	NUM
inlawrev-3436	105	14	)	)	PUNCT
inlawrev-3436	105	15	.	.	PUNCT
inlawrev-3436	106	1	38	38	NUM
inlawrev-3436	106	2	.	.	PUNCT
inlawrev-3436	107	1	see	see	VERB
inlawrev-3436	107	2	legislative	legislative	ADJ
inlawrev-3436	107	3	services	service	NOUN
inlawrev-3436	107	4	agency	agency	NOUN
inlawrev-3436	107	5	,	,	PUNCT
inlawrev-3436	107	6	fiscal	fiscal	ADJ
inlawrev-3436	107	7	impact	impact	NOUN
inlawrev-3436	107	8	statement	statement	NOUN
inlawrev-3436	107	9	(	(	PUNCT
inlawrev-3436	107	10	visited	visit	VERB
inlawrev-3436	107	11	apr	apr	NOUN
inlawrev-3436	107	12	.	.	PROPN
inlawrev-3436	107	13	8	8	NUM
inlawrev-3436	107	14	,	,	PUNCT
inlawrev-3436	107	15	2000	2000	NUM
inlawrev-3436	107	16	)	)	PUNCT
inlawrev-3436	108	1	<	<	X
inlawrev-3436	108	2	http://www.state.in.us/legislative/bilis/1999/pdf/fiscal/hb1573.003.pdf	http://www.state.in.us/legislative/bilis/1999/pdf/fiscal/hb1573.003.pdf	X
inlawrev-3436	108	3	>	>	X
inlawrev-3436	108	4	.	.	PROPN
inlawrev-3436	109	1	1458	1458	NUM
inlawrev-3436	109	2	indiana	indiana	PROPN
inlawrev-3436	109	3	law	law	PROPN
inlawrev-3436	109	4	review	review	NOUN
inlawrev-3436	110	1	[	[	X
inlawrev-3436	110	2	vol	vol	NOUN
inlawrev-3436	110	3	.	.	PUNCT
inlawrev-3436	110	4	33:1455	33:1455	NUM
inlawrev-3436	110	5	calculating	calculate	VERB
inlawrev-3436	110	6	the	the	DET
inlawrev-3436	110	7	payment	payment	NOUN
inlawrev-3436	110	8	to	to	ADP
inlawrev-3436	110	9	illinois	illinois	PROPN
inlawrev-3436	110	10	but	but	CCONJ
inlawrev-3436	110	11	sets	set	VERB
inlawrev-3436	110	12	a	a	DET
inlawrev-3436	110	13	ceiling	ceiling	NOUN
inlawrev-3436	110	14	on	on	ADP
inlawrev-3436	110	15	the	the	DET
inlawrev-3436	110	16	possible	possible	ADJ
inlawrev-3436	110	17	payment	payment	NOUN
inlawrev-3436	110	18	that	that	PRON
inlawrev-3436	110	19	indiana	indiana	PROPN
inlawrev-3436	110	20	may	may	AUX
inlawrev-3436	110	21	make	make	VERB
inlawrev-3436	110	22	under	under	ADP
inlawrev-3436	110	23	the	the	DET
inlawrev-3436	110	24	new	new	ADJ
inlawrev-3436	110	25	agreement.^^	agreement.^^	NOUN
inlawrev-3436	110	26	the	the	DET
inlawrev-3436	110	27	computation	computation	NOUN
inlawrev-3436	110	28	of	of	ADP
inlawrev-3436	110	29	adjusted	adjust	VERB
inlawrev-3436	110	30	gross	gross	ADJ
inlawrev-3436	110	31	income	income	NOUN
inlawrev-3436	110	32	tax	tax	NOUN
inlawrev-3436	110	33	was	be	AUX
inlawrev-3436	110	34	also	also	ADV
inlawrev-3436	110	35	impacted	impact	VERB
inlawrev-3436	110	36	by	by	ADP
inlawrev-3436	110	37	the	the	DET
inlawrev-3436	110	38	tax	tax	NOUN
inlawrev-3436	110	39	provisions	provision	NOUN
inlawrev-3436	110	40	included	include	VERB
inlawrev-3436	110	41	in	in	ADP
inlawrev-3436	110	42	the	the	DET
inlawrev-3436	110	43	state	state	NOUN
inlawrev-3436	110	44	budget	budget	NOUN
inlawrev-3436	110	45	.	.	PUNCT
inlawrev-3436	111	1	specifically	specifically	ADV
inlawrev-3436	111	2	,	,	PUNCT
inlawrev-3436	111	3	one	one	NUM
inlawrev-3436	111	4	provision	provision	NOUN
inlawrev-3436	111	5	removed	remove	VERB
inlawrev-3436	111	6	the	the	DET
inlawrev-3436	111	7	property	property	NOUN
inlawrev-3436	111	8	tax	tax	NOUN
inlawrev-3436	111	9	"	"	PUNCT
inlawrev-3436	111	10	add	add	VERB
inlawrev-3436	111	11	-	-	PUNCT
inlawrev-3436	111	12	backs	back	NOUN
inlawrev-3436	111	13	"	"	PUNCT
inlawrev-3436	111	14	which	which	PRON
inlawrev-3436	111	15	were	be	AUX
inlawrev-3436	111	16	previously	previously	ADV
inlawrev-3436	111	17	available	available	ADJ
inlawrev-3436	111	18	to	to	ADP
inlawrev-3436	111	19	individual	individual	ADJ
inlawrev-3436	111	20	and	and	CCONJ
inlawrev-3436	111	21	corporate	corporate	ADJ
inlawrev-3436	111	22	taxpayers	taxpayer	NOUN
inlawrev-3436	111	23	.	.	PUNCT
inlawrev-3436	112	1	'*^	'*^	NOUN
inlawrev-3436	112	2	the	the	DET
inlawrev-3436	112	3	same	same	ADJ
inlawrev-3436	112	4	provision	provision	NOUN
inlawrev-3436	112	5	created	create	VERB
inlawrev-3436	112	6	a	a	DET
inlawrev-3436	112	7	deduction	deduction	NOUN
inlawrev-3436	112	8	available	available	ADJ
inlawrev-3436	112	9	to	to	ADP
inlawrev-3436	112	10	individual	individual	ADJ
inlawrev-3436	112	11	taxpayers	taxpayer	NOUN
inlawrev-3436	112	12	equal	equal	ADJ
inlawrev-3436	112	13	to	to	ADP
inlawrev-3436	112	14	the	the	DET
inlawrev-3436	112	15	lesser	less	ADJ
inlawrev-3436	112	16	of	of	ADP
inlawrev-3436	112	17	$	$	SYM
inlawrev-3436	112	18	2500	2500	NUM
inlawrev-3436	112	19	or	or	CCONJ
inlawrev-3436	112	20	the	the	DET
inlawrev-3436	112	21	amount	amount	NOUN
inlawrev-3436	112	22	ofproperty	ofproperty	NOUN
inlawrev-3436	112	23	taxes	taxis	NOUN
inlawrev-3436	112	24	that	that	PRON
inlawrev-3436	112	25	are	be	AUX
inlawrev-3436	112	26	paid	pay	VERB
inlawrev-3436	112	27	during	during	ADP
inlawrev-3436	112	28	the	the	DET
inlawrev-3436	112	29	taxable	taxable	ADJ
inlawrev-3436	112	30	year	year	NOUN
inlawrev-3436	112	31	on	on	ADP
inlawrev-3436	112	32	the	the	DET
inlawrev-3436	112	33	individual	individual	NOUN
inlawrev-3436	112	34	's	's	PART
inlawrev-3436	112	35	principle	principle	ADJ
inlawrev-3436	112	36	place	place	NOUN
inlawrev-3436	112	37	of	of	ADP
inlawrev-3436	112	38	residence	residence	NOUN
inlawrev-3436	112	39	.	.	PUNCT
inlawrev-3436	113	1	"	"	PUNCT
inlawrev-3436	113	2	*	*	PUNCT
inlawrev-3436	113	3	'	'	PUNCT
inlawrev-3436	113	4	this	this	DET
inlawrev-3436	113	5	new	new	ADJ
inlawrev-3436	113	6	deduction	deduction	NOUN
inlawrev-3436	113	7	essentially	essentially	ADV
inlawrev-3436	113	8	replaced	replace	VERB
inlawrev-3436	113	9	the	the	DET
inlawrev-3436	113	10	lost	lost	ADJ
inlawrev-3436	113	11	"	"	PUNCT
inlawrev-3436	113	12	add	add	VERB
inlawrev-3436	113	13	-	-	PUNCT
inlawrev-3436	113	14	back	back	NOUN
inlawrev-3436	113	15	"	"	PUNCT
inlawrev-3436	113	16	for	for	ADP
inlawrev-3436	113	17	individuals	individual	NOUN
inlawrev-3436	113	18	.	.	PUNCT
inlawrev-3436	114	1	however	however	ADV
inlawrev-3436	114	2	,	,	PUNCT
inlawrev-3436	114	3	corporate	corporate	ADJ
inlawrev-3436	114	4	taxpayers	taxpayer	NOUN
inlawrev-3436	114	5	were	be	AUX
inlawrev-3436	114	6	not	not	PART
inlawrev-3436	114	7	provided	provide	VERB
inlawrev-3436	114	8	with	with	ADP
inlawrev-3436	114	9	a	a	DET
inlawrev-3436	114	10	similar	similar	ADJ
inlawrev-3436	114	11	deduction	deduction	NOUN
inlawrev-3436	114	12	.	.	PUNCT
inlawrev-3436	115	1	"*^	"*^	NOUN
inlawrev-3436	115	2	a	a	DET
inlawrev-3436	115	3	separate	separate	ADJ
inlawrev-3436	115	4	provision	provision	NOUN
inlawrev-3436	115	5	removed	remove	VERB
inlawrev-3436	115	6	the	the	DET
inlawrev-3436	115	7	property	property	NOUN
inlawrev-3436	115	8	tax	tax	NOUN
inlawrev-3436	115	9	add	add	VERB
inlawrev-3436	115	10	-	-	PUNCT
inlawrev-3436	115	11	back	back	NOUN
inlawrev-3436	115	12	available	available	ADJ
inlawrev-3436	115	13	to	to	ADP
inlawrev-3436	115	14	financial	financial	ADJ
inlawrev-3436	115	15	institutions	institution	NOUN
inlawrev-3436	115	16	that	that	PRON
inlawrev-3436	115	17	are	be	AUX
inlawrev-3436	115	18	subject	subject	ADJ
inlawrev-3436	115	19	to	to	ADP
inlawrev-3436	115	20	the	the	DET
inlawrev-3436	115	21	financial	financial	ADJ
inlawrev-3436	115	22	institutions	institution	NOUN
inlawrev-3436	115	23	tax	tax	NOUN
inlawrev-3436	115	24	.	.	PUNCT
inlawrev-3436	116	1	"*^	"*^	PROPN
inlawrev-3436	116	2	finally	finally	ADV
inlawrev-3436	116	3	,	,	PUNCT
inlawrev-3436	116	4	some	some	DET
inlawrev-3436	116	5	miscellaneous	miscellaneous	ADJ
inlawrev-3436	116	6	changes	change	NOUN
inlawrev-3436	116	7	were	be	AUX
inlawrev-3436	116	8	made	make	VERB
inlawrev-3436	116	9	to	to	ADP
inlawrev-3436	116	10	the	the	DET
inlawrev-3436	116	11	local	local	ADJ
inlawrev-3436	116	12	option	option	NOUN
inlawrev-3436	116	13	income	income	NOUN
inlawrev-3436	116	14	taxes	taxis	NOUN
inlawrev-3436	116	15	.	.	PUNCT
inlawrev-3436	117	1	"	"	PUNCT
inlawrev-3436	117	2	*	*	PUNCT
inlawrev-3436	117	3	"	"	PUNCT
inlawrev-3436	117	4	*	*	PUNCT
inlawrev-3436	117	5	one	one	NUM
inlawrev-3436	117	6	tax	tax	NOUN
inlawrev-3436	117	7	provision	provision	NOUN
inlawrev-3436	117	8	ofthe	ofthe	NOUN
inlawrev-3436	117	9	state	state	NOUN
inlawrev-3436	117	10	budget	budget	NOUN
inlawrev-3436	117	11	made	make	VERB
inlawrev-3436	117	12	a	a	DET
inlawrev-3436	117	13	technical	technical	ADJ
inlawrev-3436	117	14	change	change	NOUN
inlawrev-3436	117	15	to	to	ADP
inlawrev-3436	117	16	the	the	DET
inlawrev-3436	117	17	tax	tax	NOUN
inlawrev-3436	117	18	so	so	SCONJ
inlawrev-3436	117	19	that	that	SCONJ
inlawrev-3436	117	20	marion	marion	PROPN
inlawrev-3436	117	21	county	county	NOUN
inlawrev-3436	117	22	's	's	PART
inlawrev-3436	117	23	special	special	ADJ
inlawrev-3436	117	24	distribution	distribution	NOUN
inlawrev-3436	117	25	will	will	AUX
inlawrev-3436	117	26	take	take	VERB
inlawrev-3436	117	27	into	into	ADP
inlawrev-3436	117	28	account	account	NOUN
inlawrev-3436	117	29	the	the	DET
inlawrev-3436	117	30	change	change	NOUN
inlawrev-3436	117	31	of	of	ADP
inlawrev-3436	117	32	welfare	welfare	NOUN
inlawrev-3436	117	33	costs	cost	NOUN
inlawrev-3436	117	34	from	from	ADP
inlawrev-3436	117	35	the	the	DET
inlawrev-3436	117	36	county	county	NOUN
inlawrev-3436	117	37	to	to	ADP
inlawrev-3436	117	38	the	the	DET
inlawrev-3436	117	39	state	state	NOUN
inlawrev-3436	117	40	.	.	PUNCT
inlawrev-3436	118	1	"^^	"^^	VERB
inlawrev-3436	118	2	a	a	DET
inlawrev-3436	118	3	second	second	ADJ
inlawrev-3436	118	4	provision	provision	NOUN
inlawrev-3436	118	5	changed	change	VERB
inlawrev-3436	118	6	the	the	DET
inlawrev-3436	118	7	definition	definition	NOUN
inlawrev-3436	118	8	of	of	ADP
inlawrev-3436	118	9	"	"	PUNCT
inlawrev-3436	118	10	attributed	attribute	VERB
inlawrev-3436	118	11	levy	levy	NOUN
inlawrev-3436	118	12	"	"	PUNCT
inlawrev-3436	118	13	for	for	ADP
inlawrev-3436	118	14	the	the	DET
inlawrev-3436	118	15	county	county	NOUN
inlawrev-3436	118	16	adjusted	adjust	VERB
inlawrev-3436	118	17	gross	gross	ADJ
inlawrev-3436	118	18	income	income	NOUN
inlawrev-3436	118	19	tax	tax	NOUN
inlawrev-3436	118	20	distributions	distribution	NOUN
inlawrev-3436	118	21	for	for	ADP
inlawrev-3436	118	22	the	the	DET
inlawrev-3436	118	23	county	county	NOUN
inlawrev-3436	118	24	's	's	PART
inlawrev-3436	118	25	welfare	welfare	NOUN
inlawrev-3436	118	26	fund	fund	PROPN
inlawrev-3436	118	27	and	and	CCONJ
inlawrev-3436	118	28	welfare	welfare	PROPN
inlawrev-3436	118	29	administration	administration	NOUN
inlawrev-3436	118	30	funds	fund	NOUN
inlawrev-3436	118	31	.	.	PUNCT
inlawrev-3436	119	1	"*^	"*^	PUNCT
inlawrev-3436	119	2	in	in	ADP
inlawrev-3436	119	3	addition	addition	NOUN
inlawrev-3436	119	4	,	,	PUNCT
inlawrev-3436	119	5	a	a	DET
inlawrev-3436	119	6	separate	separate	ADJ
inlawrev-3436	119	7	bill	bill	NOUN
inlawrev-3436	119	8	provided	provide	VERB
inlawrev-3436	119	9	that	that	SCONJ
inlawrev-3436	119	10	hancock	hancock	PROPN
inlawrev-3436	119	11	county	county	PROPN
inlawrev-3436	119	12	could	could	AUX
inlawrev-3436	119	13	adopt	adopt	VERB
inlawrev-3436	119	14	the	the	DET
inlawrev-3436	119	15	county	county	NOUN
inlawrev-3436	119	16	economic	economic	PROPN
inlawrev-3436	119	17	development	development	NOUN
inlawrev-3436	119	18	income	income	NOUN
inlawrev-3436	119	19	tax	tax	NOUN
inlawrev-3436	119	20	and	and	CCONJ
inlawrev-3436	119	21	allocate	allocate	VERB
inlawrev-3436	119	22	up	up	ADP
inlawrev-3436	119	23	to	to	PART
inlawrev-3436	119	24	.15	.15	NUM
inlawrev-3436	119	25	%	%	NOUN
inlawrev-3436	119	26	of	of	ADP
inlawrev-3436	119	27	the	the	DET
inlawrev-3436	119	28	resulting	result	VERB
inlawrev-3436	119	29	revenue	revenue	NOUN
inlawrev-3436	119	30	to	to	ADP
inlawrev-3436	119	31	library	library	NOUN
inlawrev-3436	119	32	property	property	NOUN
inlawrev-3436	119	33	replacement	replacement	NOUN
inlawrev-3436	119	34	credits	credit	NOUN
inlawrev-3436	119	35	.	.	PUNCT
inlawrev-3436	120	1	"*^	"*^	PUNCT
inlawrev-3436	121	1	c	c	NOUN
inlawrev-3436	121	2	tax	tax	NOUN
inlawrev-3436	121	3	credits	credit	NOUN
inlawrev-3436	121	4	in	in	ADP
inlawrev-3436	121	5	1999	1999	NUM
inlawrev-3436	121	6	,	,	PUNCT
inlawrev-3436	121	7	the	the	DET
inlawrev-3436	121	8	general	general	ADJ
inlawrev-3436	121	9	assembly	assembly	NOUN
inlawrev-3436	121	10	repealed	repeal	VERB
inlawrev-3436	121	11	the	the	DET
inlawrev-3436	121	12	earned	earn	VERB
inlawrev-3436	121	13	income	income	NOUN
inlawrev-3436	121	14	tax	tax	NOUN
inlawrev-3436	121	15	deduction	deduction	NOUN
inlawrev-3436	121	16	and	and	CCONJ
inlawrev-3436	121	17	replaced	replace	VERB
inlawrev-3436	121	18	it	it	PRON
inlawrev-3436	121	19	with	with	ADP
inlawrev-3436	121	20	a	a	DET
inlawrev-3436	121	21	refundable	refundable	ADJ
inlawrev-3436	121	22	earned	earn	VERB
inlawrev-3436	121	23	income	income	NOUN
inlawrev-3436	121	24	tax	tax	NOUN
inlawrev-3436	121	25	credit	credit	NOUN
inlawrev-3436	121	26	.	.	PUNCT
inlawrev-3436	122	1	"	"	PUNCT
inlawrev-3436	122	2	*	*	PUNCT
inlawrev-3436	122	3	*	*	PUNCT
inlawrev-3436	122	4	the	the	DET
inlawrev-3436	122	5	eligibility	eligibility	NOUN
inlawrev-3436	122	6	requirements	requirement	NOUN
inlawrev-3436	122	7	remain	remain	VERB
inlawrev-3436	122	8	the	the	DET
inlawrev-3436	122	9	same	same	ADJ
inlawrev-3436	122	10	under	under	ADP
inlawrev-3436	122	11	the	the	DET
inlawrev-3436	122	12	new	new	ADJ
inlawrev-3436	122	13	format	format	NOUN
inlawrev-3436	122	14	.	.	PUNCT
inlawrev-3436	123	1	however	however	ADV
inlawrev-3436	123	2	,	,	PUNCT
inlawrev-3436	123	3	only	only	ADV
inlawrev-3436	123	4	taxpayers	taxpayer	NOUN
inlawrev-3436	123	5	with	with	ADP
inlawrev-3436	123	6	"	"	PUNCT
inlawrev-3436	123	7	indiana	indiana	PROPN
inlawrev-3436	123	8	total	total	PROPN
inlawrev-3436	123	9	income	income	NOUN
inlawrev-3436	123	10	"	"	PUNCT
inlawrev-3436	123	11	under	under	ADP
inlawrev-3436	123	12	$	$	SYM
inlawrev-3436	123	13	12,000	12,000	NUM
inlawrev-3436	123	14	and	and	CCONJ
inlawrev-3436	123	15	a	a	DET
inlawrev-3436	123	16	"	"	PUNCT
inlawrev-3436	123	17	qualifying	qualify	VERB
inlawrev-3436	123	18	child	child	NOUN
inlawrev-3436	123	19	"	"	PUNCT
inlawrev-3436	123	20	are	be	AUX
inlawrev-3436	123	21	eligible	eligible	ADJ
inlawrev-3436	123	22	for	for	ADP
inlawrev-3436	123	23	the	the	DET
inlawrev-3436	123	24	new	new	ADJ
inlawrev-3436	123	25	credit	credit	NOUN
inlawrev-3436	123	26	.	.	PUNCT
inlawrev-3436	124	1	"*^	"*^	NOUN
inlawrev-3436	125	1	furthermore	furthermore	ADV
inlawrev-3436	125	2	,	,	PUNCT
inlawrev-3436	125	3	at	at	ADV
inlawrev-3436	125	4	least	least	ADJ
inlawrev-3436	125	5	80	80	NUM
inlawrev-3436	125	6	%	%	NOUN
inlawrev-3436	125	7	ofthe	ofthe	PROPN
inlawrev-3436	125	8	indiana	indiana	PROPN
inlawrev-3436	125	9	total	total	PROPN
inlawrev-3436	125	10	income	income	NOUN
inlawrev-3436	125	11	must	must	AUX
inlawrev-3436	125	12	be	be	AUX
inlawrev-3436	125	13	"	"	PUNCT
inlawrev-3436	125	14	earned	earn	VERB
inlawrev-3436	125	15	income	income	NOUN
inlawrev-3436	125	16	.	.	PUNCT
inlawrev-3436	126	1	"^	"^	PART
inlawrev-3436	126	2	"	"	PUNCT
inlawrev-3436	126	3	separate	separate	ADJ
inlawrev-3436	126	4	provisions	provision	NOUN
inlawrev-3436	126	5	define	define	VERB
inlawrev-3436	126	6	indiana	indiana	PROPN
inlawrev-3436	126	7	total	total	PROPN
inlawrev-3436	126	8	income	income	NOUN
inlawrev-3436	126	9	,	,	PUNCT
inlawrev-3436	126	10	qualifying	qualify	VERB
inlawrev-3436	126	11	child	child	NOUN
inlawrev-3436	126	12	,	,	PUNCT
inlawrev-3436	126	13	and	and	CCONJ
inlawrev-3436	126	14	earned	earn	VERB
inlawrev-3436	126	15	income	income	NOUN
inlawrev-3436	126	16	for	for	ADP
inlawrev-3436	126	17	purposes	purpose	NOUN
inlawrev-3436	126	18	ofthe	ofthe	VERB
inlawrev-3436	126	19	credit.^	credit.^	NOUN
inlawrev-3436	126	20	'	'	PUNCT
inlawrev-3436	126	21	the	the	DET
inlawrev-3436	126	22	refundable	refundable	ADJ
inlawrev-3436	126	23	39	39	NUM
inlawrev-3436	126	24	.	.	PUNCT
inlawrev-3436	127	1	see	see	VERB
inlawrev-3436	127	2	ind	ind	PROPN
inlawrev-3436	127	3	.	.	PUNCT
inlawrev-3436	128	1	code	code	PROPN
inlawrev-3436	128	2	§	§	PROPN
inlawrev-3436	128	3	6	6	NUM
inlawrev-3436	128	4	-	-	SYM
inlawrev-3436	128	5	3	3	NUM
inlawrev-3436	128	6	-	-	SYM
inlawrev-3436	128	7	5	5	NUM
inlawrev-3436	128	8	-	-	SYM
inlawrev-3436	128	9	3	3	NUM
inlawrev-3436	128	10	.	.	NUM
inlawrev-3436	128	11	40	40	NUM
inlawrev-3436	128	12	.	.	PUNCT
inlawrev-3436	129	1	see	see	VERB
inlawrev-3436	129	2	i	i	PRON
inlawrev-3436	129	3	d.	d.	PROPN
inlawrev-3436	129	4	§	§	PROPN
inlawrev-3436	129	5	6	6	NUM
inlawrev-3436	129	6	-	-	SYM
inlawrev-3436	129	7	3	3	NUM
inlawrev-3436	129	8	-	-	PUNCT
inlawrev-3436	129	9	1	1	NUM
inlawrev-3436	129	10	-	-	SYM
inlawrev-3436	129	11	3.5	3.5	NUM
inlawrev-3436	129	12	.	.	PUNCT
inlawrev-3436	130	1	the	the	DET
inlawrev-3436	130	2	add	add	VERB
inlawrev-3436	130	3	back	back	ADP
inlawrev-3436	130	4	applied	apply	VERB
inlawrev-3436	130	5	to	to	ADP
inlawrev-3436	130	6	taxes	taxis	NOUN
inlawrev-3436	130	7	levied	levy	VERB
inlawrev-3436	130	8	by	by	ADP
inlawrev-3436	130	9	a	a	DET
inlawrev-3436	130	10	local	local	ADJ
inlawrev-3436	130	11	government	government	NOUN
inlawrev-3436	130	12	unit	unit	NOUN
inlawrev-3436	130	13	of	of	ADP
inlawrev-3436	130	14	any	any	DET
inlawrev-3436	130	15	state	state	NOUN
inlawrev-3436	130	16	.	.	PUNCT
inlawrev-3436	131	1	see	see	VERB
inlawrev-3436	131	2	i	i	PRON
inlawrev-3436	131	3	d.	d.	PROPN
inlawrev-3436	131	4	41	41	NUM
inlawrev-3436	131	5	.	.	PUNCT
inlawrev-3436	132	1	see	see	VERB
inlawrev-3436	132	2	i	i	PROPN
inlawrev-3436	132	3	d	d	PROPN
inlawrev-3436	132	4	§	§	PROPN
inlawrev-3436	132	5	6	6	NUM
inlawrev-3436	132	6	-	-	SYM
inlawrev-3436	132	7	3	3	NUM
inlawrev-3436	132	8	-	-	PUNCT
inlawrev-3436	132	9	l-3.5(a)(17	l-3.5(a)(17	PROPN
inlawrev-3436	132	10	)	)	PUNCT
inlawrev-3436	132	11	.	.	PUNCT
inlawrev-3436	133	1	42	42	NUM
inlawrev-3436	133	2	.	.	PUNCT
inlawrev-3436	134	1	see	see	VERB
inlawrev-3436	134	2	i	i	PROPN
inlawrev-3436	134	3	d	d	PROPN
inlawrev-3436	134	4	§	§	PROPN
inlawrev-3436	134	5	6	6	NUM
inlawrev-3436	134	6	-	-	SYM
inlawrev-3436	134	7	3	3	NUM
inlawrev-3436	134	8	-	-	PUNCT
inlawrev-3436	134	9	1	1	NUM
inlawrev-3436	134	10	-	-	SYM
inlawrev-3436	134	11	3.5	3.5	NUM
inlawrev-3436	134	12	.	.	PUNCT
inlawrev-3436	135	1	43	43	NUM
inlawrev-3436	135	2	.	.	PUNCT
inlawrev-3436	136	1	see	see	VERB
inlawrev-3436	136	2	i	i	PROPN
inlawrev-3436	136	3	d	d	PROPN
inlawrev-3436	136	4	§	§	PROPN
inlawrev-3436	136	5	6	6	NUM
inlawrev-3436	136	6	-	-	SYM
inlawrev-3436	136	7	5.5	5.5	NUM
inlawrev-3436	136	8	-	-	PUNCT
inlawrev-3436	136	9	1	1	NUM
inlawrev-3436	136	10	-	-	SYM
inlawrev-3436	136	11	2	2	NUM
inlawrev-3436	136	12	.	.	NUM
inlawrev-3436	136	13	44	44	NUM
inlawrev-3436	136	14	.	.	PUNCT
inlawrev-3436	137	1	see	see	VERB
inlawrev-3436	137	2	generally	generally	ADV
inlawrev-3436	137	3	i	i	PRON
inlawrev-3436	137	4	d.	d.	PROPN
inlawrev-3436	137	5	§	§	PROPN
inlawrev-3436	137	6	6	6	NUM
inlawrev-3436	137	7	-	-	SYM
inlawrev-3436	137	8	3.5	3.5	NUM
inlawrev-3436	137	9	.	.	PUNCT
inlawrev-3436	138	1	45	45	NUM
inlawrev-3436	138	2	.	.	PUNCT
inlawrev-3436	139	1	see	see	VERB
inlawrev-3436	139	2	i	i	PROPN
inlawrev-3436	139	3	d	d	PROPN
inlawrev-3436	139	4	§	§	PROPN
inlawrev-3436	139	5	6	6	NUM
inlawrev-3436	139	6	-	-	SYM
inlawrev-3436	139	7	3.5	3.5	NUM
inlawrev-3436	139	8	-	-	PUNCT
inlawrev-3436	139	9	6	6	NUM
inlawrev-3436	139	10	-	-	SYM
inlawrev-3436	139	11	17.6	17.6	NUM
inlawrev-3436	139	12	.	.	PUNCT
inlawrev-3436	140	1	46	46	NUM
inlawrev-3436	140	2	.	.	PUNCT
inlawrev-3436	140	3	^-ee	^-ee	NOUN
inlawrev-3436	140	4	/	/	SYM
inlawrev-3436	140	5	v/.	v/.	NOUN
inlawrev-3436	140	6	§	§	PROPN
inlawrev-3436	140	7	6	6	NUM
inlawrev-3436	140	8	-	-	SYM
inlawrev-3436	140	9	3.5	3.5	NUM
inlawrev-3436	140	10	-	-	PUNCT
inlawrev-3436	140	11	1.1	1.1	NUM
inlawrev-3436	140	12	-	-	SYM
inlawrev-3436	140	13	15	15	NUM
inlawrev-3436	140	14	.	.	PUNCT
inlawrev-3436	141	1	47	47	NUM
inlawrev-3436	141	2	.	.	PUNCT
inlawrev-3436	142	1	see	see	VERB
inlawrev-3436	143	1	i	i	PROPN
inlawrev-3436	143	2	d	d	PROPN
inlawrev-3436	143	3	§	§	PROPN
inlawrev-3436	143	4	6	6	NUM
inlawrev-3436	143	5	-	-	SYM
inlawrev-3436	143	6	3.5	3.5	NUM
inlawrev-3436	143	7	-	-	PUNCT
inlawrev-3436	143	8	7	7	NUM
inlawrev-3436	143	9	-	-	SYM
inlawrev-3436	143	10	23	23	NUM
inlawrev-3436	143	11	.	.	PUNCT
inlawrev-3436	144	1	48	48	NUM
inlawrev-3436	144	2	.	.	PUNCT
inlawrev-3436	145	1	see	see	VERB
inlawrev-3436	145	2	i	i	PROPN
inlawrev-3436	145	3	d	d	PROPN
inlawrev-3436	145	4	§	§	PROPN
inlawrev-3436	145	5	§	§	PROPN
inlawrev-3436	145	6	6	6	NUM
inlawrev-3436	145	7	-	-	SYM
inlawrev-3436	145	8	3	3	NUM
inlawrev-3436	145	9	-	-	NUM
inlawrev-3436	145	10	2.5	2.5	NUM
inlawrev-3436	145	11	-	-	SYM
inlawrev-3436	145	12	1	1	NUM
inlawrev-3436	145	13	to	to	ADP
inlawrev-3436	145	14	-10	-10	NUM
inlawrev-3436	145	15	(	(	PUNCT
inlawrev-3436	145	16	1998	1998	NUM
inlawrev-3436	145	17	)	)	PUNCT
inlawrev-3436	145	18	,	,	PUNCT
inlawrev-3436	145	19	repealed	repeal	VERB
inlawrev-3436	145	20	by	by	ADP
inlawrev-3436	145	21	ind	ind	NOUN
inlawrev-3436	145	22	.	.	PUNCT
inlawrev-3436	146	1	pub	pub	NOUN
inlawrev-3436	146	2	.	.	PUNCT
inlawrev-3436	147	1	l.	l.	PROPN
inlawrev-3436	147	2	no	no	INTJ
inlawrev-3436	147	3	.	.	NOUN
inlawrev-3436	148	1	273	273	NUM
inlawrev-3436	148	2	-	-	SYM
inlawrev-3436	148	3	1999	1999	NUM
inlawrev-3436	148	4	,	,	PUNCT
inlawrev-3436	148	5	§	§	PROPN
inlawrev-3436	148	6	228	228	NUM
inlawrev-3436	148	7	.	.	NOUN
inlawrev-3436	148	8	49	49	NUM
inlawrev-3436	148	9	.	.	PUNCT
inlawrev-3436	149	1	see	see	VERB
inlawrev-3436	149	2	ind	ind	PROPN
inlawrev-3436	149	3	.	.	PUNCT
inlawrev-3436	150	1	code	code	PROPN
inlawrev-3436	150	2	§	§	PROPN
inlawrev-3436	150	3	6	6	NUM
inlawrev-3436	150	4	-	-	SYM
inlawrev-3436	150	5	3.1	3.1	NUM
inlawrev-3436	150	6	-	-	SYM
inlawrev-3436	150	7	21	21	NUM
inlawrev-3436	150	8	-5	-5	ADJ
inlawrev-3436	150	9	(	(	PUNCT
inlawrev-3436	150	10	supp	supp	NOUN
inlawrev-3436	150	11	.	.	PUNCT
inlawrev-3436	151	1	1	1	NUM
inlawrev-3436	151	2	999	999	NUM
inlawrev-3436	151	3	)	)	PUNCT
inlawrev-3436	151	4	.	.	PUNCT
inlawrev-3436	152	1	50	50	NUM
inlawrev-3436	152	2	.	.	PUNCT
inlawrev-3436	152	3	see	see	VERB
inlawrev-3436	152	4	i	i	PROPN
inlawrev-3436	152	5	d	d	PROPN
inlawrev-3436	152	6	§	§	PROPN
inlawrev-3436	152	7	6	6	NUM
inlawrev-3436	152	8	-	-	SYM
inlawrev-3436	152	9	3.1	3.1	NUM
inlawrev-3436	152	10	-	-	PUNCT
inlawrev-3436	152	11	21	21	NUM
inlawrev-3436	152	12	-	-	PUNCT
inlawrev-3436	152	13	5(3	5(3	NUM
inlawrev-3436	152	14	)	)	PUNCT
inlawrev-3436	152	15	.	.	PUNCT
inlawrev-3436	153	1	51	51	NUM
inlawrev-3436	153	2	.	.	PUNCT
inlawrev-3436	153	3	see	see	VERB
inlawrev-3436	153	4	i	i	PROPN
inlawrev-3436	153	5	d	d	PROPN
inlawrev-3436	153	6	§	§	PROPN
inlawrev-3436	153	7	§	§	PROPN
inlawrev-3436	153	8	6	6	NUM
inlawrev-3436	153	9	-	-	SYM
inlawrev-3436	153	10	3.1	3.1	NUM
inlawrev-3436	153	11	-	-	SYM
inlawrev-3436	153	12	21	21	NUM
inlawrev-3436	153	13	-	-	SYM
inlawrev-3436	153	14	3	3	NUM
inlawrev-3436	153	15	,	,	PUNCT
inlawrev-3436	153	16	6	6	NUM
inlawrev-3436	153	17	-	-	SYM
inlawrev-3436	153	18	3.1	3.1	NUM
inlawrev-3436	153	19	-	-	SYM
inlawrev-3436	153	20	21	21	NUM
inlawrev-3436	153	21	-	-	SYM
inlawrev-3436	153	22	4	4	NUM
inlawrev-3436	153	23	,	,	PUNCT
inlawrev-3436	153	24	6	6	NUM
inlawrev-3436	153	25	-	-	SYM
inlawrev-3436	153	26	3.1	3.1	NUM
inlawrev-3436	153	27	-	-	SYM
inlawrev-3436	153	28	21	21	NUM
inlawrev-3436	153	29	-	-	SYM
inlawrev-3436	153	30	2	2	NUM
inlawrev-3436	153	31	.	.	NOUN
inlawrev-3436	153	32	4	4	NUM
inlawrev-3436	153	33	2000	2000	NUM
inlawrev-3436	153	34	]	]	PUNCT
inlawrev-3436	153	35	taxation	taxation	NOUN
inlawrev-3436	153	36	1459	1459	NUM
inlawrev-3436	153	37	credit	credit	NOUN
inlawrev-3436	153	38	amount	amount	NOUN
inlawrev-3436	153	39	is	be	AUX
inlawrev-3436	153	40	3.4	3.4	NUM
inlawrev-3436	153	41	%	%	NOUN
inlawrev-3436	153	42	ofthe	ofthe	NOUN
inlawrev-3436	153	43	difference	difference	NOUN
inlawrev-3436	153	44	between	between	ADP
inlawrev-3436	153	45	the	the	DET
inlawrev-3436	153	46	taxpayer	taxpayer	NOUN
inlawrev-3436	153	47	's	's	PART
inlawrev-3436	153	48	total	total	ADJ
inlawrev-3436	153	49	income	income	NOUN
inlawrev-3436	153	50	and	and	CCONJ
inlawrev-3436	153	51	$	$	SYM
inlawrev-3436	153	52	12,000	12,000	NUM
inlawrev-3436	153	53	.	.	PUNCT
inlawrev-3436	153	54	"	"	PUNCT
inlawrev-3436	154	1	therefore	therefore	ADV
inlawrev-3436	154	2	,	,	PUNCT
inlawrev-3436	154	3	under	under	ADP
inlawrev-3436	154	4	the	the	DET
inlawrev-3436	154	5	new	new	ADJ
inlawrev-3436	154	6	credit	credit	NOUN
inlawrev-3436	154	7	system	system	NOUN
inlawrev-3436	154	8	,	,	PUNCT
inlawrev-3436	154	9	a	a	DET
inlawrev-3436	154	10	refund	refund	NOUN
inlawrev-3436	154	11	of	of	ADP
inlawrev-3436	154	12	$	$	SYM
inlawrev-3436	154	13	408	408	NUM
inlawrev-3436	154	14	would	would	AUX
inlawrev-3436	154	15	be	be	AUX
inlawrev-3436	154	16	available	available	ADJ
inlawrev-3436	154	17	to	to	ADP
inlawrev-3436	154	18	a	a	DET
inlawrev-3436	154	19	taxpayer	taxpayer	NOUN
inlawrev-3436	154	20	with	with	ADP
inlawrev-3436	154	21	no	no	DET
inlawrev-3436	154	22	indiana	indiana	PROPN
inlawrev-3436	154	23	income	income	NOUN
inlawrev-3436	154	24	.	.	PUNCT
inlawrev-3436	154	25	"	"	PUNCT
inlawrev-3436	155	1	the	the	DET
inlawrev-3436	155	2	general	general	ADJ
inlawrev-3436	155	3	assembly	assembly	NOUN
inlawrev-3436	155	4	also	also	ADV
inlawrev-3436	155	5	amended	amend	VERB
inlawrev-3436	155	6	a	a	DET
inlawrev-3436	155	7	statute	statute	NOUN
inlawrev-3436	155	8	to	to	PART
inlawrev-3436	155	9	encourage	encourage	VERB
inlawrev-3436	155	10	more	more	ADJ
inlawrev-3436	155	11	corporations	corporation	NOUN
inlawrev-3436	155	12	and	and	CCONJ
inlawrev-3436	155	13	individuals	individual	NOUN
inlawrev-3436	155	14	to	to	PART
inlawrev-3436	155	15	donate	donate	VERB
inlawrev-3436	155	16	to	to	ADP
inlawrev-3436	155	17	an	an	DET
inlawrev-3436	155	18	individual	individual	ADJ
inlawrev-3436	155	19	development	development	NOUN
inlawrev-3436	155	20	fund	fund	PROPN
inlawrev-3436	155	21	account.^	account.^	PROPN
inlawrev-3436	155	22	"	"	PUNCT
inlawrev-3436	155	23	*	*	NOUN
inlawrev-3436	155	24	these	these	DET
inlawrev-3436	155	25	accounts	account	NOUN
inlawrev-3436	155	26	were	be	AUX
inlawrev-3436	155	27	established	establish	VERB
inlawrev-3436	155	28	in	in	ADP
inlawrev-3436	155	29	1997	1997	NUM
inlawrev-3436	155	30	to	to	PART
inlawrev-3436	155	31	allow	allow	VERB
inlawrev-3436	155	32	low	low	ADJ
inlawrev-3436	155	33	-	-	PUNCT
inlawrev-3436	155	34	income	income	NOUN
inlawrev-3436	155	35	individuals	individual	NOUN
inlawrev-3436	155	36	to	to	PART
inlawrev-3436	155	37	deposit	deposit	VERB
inlawrev-3436	155	38	money	money	NOUN
inlawrev-3436	155	39	into	into	ADP
inlawrev-3436	155	40	an	an	DET
inlawrev-3436	155	41	account	account	NOUN
inlawrev-3436	155	42	for	for	ADP
inlawrev-3436	155	43	education	education	NOUN
inlawrev-3436	155	44	,	,	PUNCT
inlawrev-3436	155	45	housing	housing	NOUN
inlawrev-3436	155	46	,	,	PUNCT
inlawrev-3436	155	47	and	and	CCONJ
inlawrev-3436	155	48	business	business	NOUN
inlawrev-3436	155	49	development	development	NOUN
inlawrev-3436	155	50	purposes.^^	purposes.^^	NOUN
inlawrev-3436	155	51	the	the	DET
inlawrev-3436	155	52	qualifying	qualify	VERB
inlawrev-3436	155	53	individual	individual	NOUN
inlawrev-3436	155	54	's	's	PART
inlawrev-3436	155	55	contributions	contribution	NOUN
inlawrev-3436	155	56	are	be	AUX
inlawrev-3436	155	57	matched	match	VERB
inlawrev-3436	155	58	by	by	ADP
inlawrev-3436	155	59	the	the	DET
inlawrev-3436	155	60	state	state	NOUN
inlawrev-3436	155	61	and	and	CCONJ
inlawrev-3436	155	62	other	other	ADJ
inlawrev-3436	155	63	entities.^^	entities.^^	PUNCT
inlawrev-3436	155	64	previously	previously	ADV
inlawrev-3436	155	65	,	,	PUNCT
inlawrev-3436	155	66	to	to	PART
inlawrev-3436	155	67	encourage	encourage	VERB
inlawrev-3436	155	68	contributions	contribution	NOUN
inlawrev-3436	155	69	to	to	ADP
inlawrev-3436	155	70	the	the	DET
inlawrev-3436	155	71	fund	fund	NOUN
inlawrev-3436	155	72	program	program	NOUN
inlawrev-3436	155	73	,	,	PUNCT
inlawrev-3436	155	74	taxpayers	taxpayer	NOUN
inlawrev-3436	155	75	who	who	PRON
inlawrev-3436	155	76	contributed	contribute	VERB
inlawrev-3436	155	77	at	at	ADP
inlawrev-3436	155	78	least	least	ADV
inlawrev-3436	155	79	$	$	SYM
inlawrev-3436	155	80	1000	1000	NUM
inlawrev-3436	155	81	received	receive	VERB
inlawrev-3436	155	82	a	a	DET
inlawrev-3436	155	83	credit^^	credit^^	NUM
inlawrev-3436	155	84	against	against	ADP
inlawrev-3436	155	85	any	any	DET
inlawrev-3436	155	86	gross	gross	ADJ
inlawrev-3436	155	87	,	,	PUNCT
inlawrev-3436	155	88	adjusted	adjusted	ADJ
inlawrev-3436	155	89	gross	gross	ADJ
inlawrev-3436	155	90	,	,	PUNCT
inlawrev-3436	155	91	or	or	CCONJ
inlawrev-3436	155	92	supplemental	supplemental	ADJ
inlawrev-3436	155	93	net	net	ADJ
inlawrev-3436	155	94	income	income	NOUN
inlawrev-3436	155	95	tax	tax	NOUN
inlawrev-3436	156	1	due.^^	due.^^	VERB
inlawrev-3436	156	2	the	the	DET
inlawrev-3436	156	3	1999	1999	NUM
inlawrev-3436	156	4	law	law	NOUN
inlawrev-3436	156	5	lowered	lower	VERB
inlawrev-3436	156	6	the	the	DET
inlawrev-3436	156	7	minimum	minimum	ADJ
inlawrev-3436	156	8	qualifying	qualifying	NOUN
inlawrev-3436	156	9	donation	donation	NOUN
inlawrev-3436	156	10	to	to	ADP
inlawrev-3436	156	11	$	$	SYM
inlawrev-3436	156	12	100.^^	100.^^	NOUN
inlawrev-3436	156	13	however	however	ADV
inlawrev-3436	156	14	,	,	PUNCT
inlawrev-3436	156	15	the	the	DET
inlawrev-3436	156	16	bill	bill	NOUN
inlawrev-3436	156	17	did	do	AUX
inlawrev-3436	156	18	not	not	PART
inlawrev-3436	156	19	increase	increase	VERB
inlawrev-3436	156	20	the	the	DET
inlawrev-3436	156	21	total	total	ADJ
inlawrev-3436	156	22	allowable	allowable	ADJ
inlawrev-3436	156	23	credit	credit	NOUN
inlawrev-3436	156	24	per	per	ADP
inlawrev-3436	156	25	taxpayer	taxpayer	NOUN
inlawrev-3436	156	26	from	from	ADP
inlawrev-3436	156	27	the	the	DET
inlawrev-3436	156	28	current	current	ADJ
inlawrev-3436	156	29	$	$	SYM
inlawrev-3436	156	30	50,000	50,000	NUM
inlawrev-3436	156	31	maximum	maximum	NOUN
inlawrev-3436	156	32	per	per	ADP
inlawrev-3436	156	33	year.^	year.^	NOUN
inlawrev-3436	156	34	the	the	DET
inlawrev-3436	156	35	enterprise	enterprise	NOUN
inlawrev-3436	156	36	zone	zone	NOUN
inlawrev-3436	156	37	(	(	PUNCT
inlawrev-3436	156	38	"	"	PUNCT
inlawrev-3436	156	39	ez	ez	ADJ
inlawrev-3436	156	40	"	"	PUNCT
inlawrev-3436	156	41	)	)	PUNCT
inlawrev-3436	156	42	credits	credit	NOUN
inlawrev-3436	156	43	were	be	AUX
inlawrev-3436	156	44	also	also	ADV
inlawrev-3436	156	45	affected	affect	VERB
inlawrev-3436	156	46	by	by	ADP
inlawrev-3436	156	47	1999	1999	NUM
inlawrev-3436	156	48	legislation.^^	legislation.^^	ADP
inlawrev-3436	156	49	the	the	DET
inlawrev-3436	156	50	1999	1999	NUM
inlawrev-3436	156	51	law	law	NOUN
inlawrev-3436	156	52	expanded	expand	VERB
inlawrev-3436	156	53	the	the	DET
inlawrev-3436	156	54	definition	definition	NOUN
inlawrev-3436	156	55	ofa	ofa	PROPN
inlawrev-3436	156	56	taxpayer	taxpayer	NOUN
inlawrev-3436	156	57	under	under	ADP
inlawrev-3436	156	58	the	the	DET
inlawrev-3436	156	59	existing	exist	VERB
inlawrev-3436	156	60	statute	statute	NOUN
inlawrev-3436	156	61	to	to	PART
inlawrev-3436	156	62	allow	allow	VERB
inlawrev-3436	156	63	pass	pass	VERB
inlawrev-3436	156	64	-	-	PUNCT
inlawrev-3436	156	65	through	through	ADP
inlawrev-3436	156	66	entities^^	entities^^	NOUN
inlawrev-3436	156	67	to	to	PART
inlawrev-3436	156	68	take	take	VERB
inlawrev-3436	156	69	advantage	advantage	NOUN
inlawrev-3436	156	70	ofboth	ofboth	ADJ
inlawrev-3436	156	71	the	the	DET
inlawrev-3436	156	72	tax	tax	NOUN
inlawrev-3436	156	73	credit	credit	NOUN
inlawrev-3436	156	74	for	for	ADP
inlawrev-3436	156	75	increased	increase	VERB
inlawrev-3436	156	76	employment	employment	NOUN
inlawrev-3436	156	77	expenditures	expenditure	NOUN
inlawrev-3436	156	78	in	in	ADP
inlawrev-3436	156	79	an	an	DET
inlawrev-3436	156	80	ez	ez	NOUN
inlawrev-3436	156	81	and	and	CCONJ
inlawrev-3436	156	82	the	the	DET
inlawrev-3436	156	83	ez	ez	PROPN
inlawrev-3436	156	84	loan	loan	NOUN
inlawrev-3436	156	85	interest	interest	NOUN
inlawrev-3436	156	86	credit.^^	credit.^^	NOUN
inlawrev-3436	156	87	prior	prior	ADV
inlawrev-3436	156	88	to	to	ADP
inlawrev-3436	156	89	the	the	DET
inlawrev-3436	156	90	bill	bill	NOUN
inlawrev-3436	156	91	's	's	PART
inlawrev-3436	156	92	enactment	enactment	NOUN
inlawrev-3436	156	93	,	,	PUNCT
inlawrev-3436	156	94	the	the	DET
inlawrev-3436	156	95	ez	ez	PROPN
inlawrev-3436	156	96	credits	credit	NOUN
inlawrev-3436	156	97	were	be	AUX
inlawrev-3436	156	98	only	only	ADV
inlawrev-3436	156	99	available	available	ADJ
inlawrev-3436	156	100	to	to	ADP
inlawrev-3436	156	101	c	c	NOUN
inlawrev-3436	156	102	-	-	PUNCT
inlawrev-3436	156	103	corporations	corporation	NOUN
inlawrev-3436	156	104	and	and	CCONJ
inlawrev-3436	156	105	sole	sole	ADJ
inlawrev-3436	156	106	proprietorships	proprietorship	NOUN
inlawrev-3436	156	107	.	.	PUNCT
inlawrev-3436	157	1	^"^	^"^	PROPN
inlawrev-3436	157	2	the	the	DET
inlawrev-3436	157	3	increased	increase	VERB
inlawrev-3436	157	4	employment	employment	NOUN
inlawrev-3436	157	5	expenditures	expenditure	NOUN
inlawrev-3436	157	6	credit	credit	NOUN
inlawrev-3436	157	7	may	may	AUX
inlawrev-3436	157	8	be	be	AUX
inlawrev-3436	157	9	used	use	VERB
inlawrev-3436	157	10	to	to	PART
inlawrev-3436	157	11	offset	offset	VERB
inlawrev-3436	157	12	gross	gross	ADJ
inlawrev-3436	157	13	income	income	NOUN
inlawrev-3436	157	14	,	,	PUNCT
inlawrev-3436	157	15	adjusted	adjust	VERB
inlawrev-3436	157	16	gross	gross	ADJ
inlawrev-3436	157	17	income	income	NOUN
inlawrev-3436	157	18	,	,	PUNCT
inlawrev-3436	157	19	insurance	insurance	NOUN
inlawrev-3436	157	20	premium	premium	NOUN
inlawrev-3436	157	21	,	,	PUNCT
inlawrev-3436	157	22	or	or	CCONJ
inlawrev-3436	157	23	the	the	DET
inlawrev-3436	157	24	financial	financial	ADJ
inlawrev-3436	157	25	institutions	institution	NOUN
inlawrev-3436	157	26	tax	tax	NOUN
inlawrev-3436	157	27	.	.	PUNCT
inlawrev-3436	157	28	"	"	PUNCT
inlawrev-3436	158	1	the	the	DET
inlawrev-3436	158	2	credit	credit	NOUN
inlawrev-3436	158	3	equals	equal	VERB
inlawrev-3436	158	4	the	the	DET
inlawrev-3436	158	5	lesser	less	ADJ
inlawrev-3436	158	6	of	of	ADP
inlawrev-3436	158	7	:	:	PUNCT
inlawrev-3436	158	8	1	1	NUM
inlawrev-3436	158	9	)	)	PUNCT
inlawrev-3436	158	10	10	10	NUM
inlawrev-3436	158	11	%	%	NOUN
inlawrev-3436	158	12	of	of	ADP
inlawrev-3436	158	13	the	the	DET
inlawrev-3436	158	14	qualified	qualified	ADJ
inlawrev-3436	158	15	increased	increase	VERB
inlawrev-3436	158	16	employment	employment	NOUN
inlawrev-3436	158	17	expenditures,^	expenditures,^	PROPN
inlawrev-3436	158	18	or	or	CCONJ
inlawrev-3436	158	19	2	2	NUM
inlawrev-3436	158	20	)	)	PUNCT
inlawrev-3436	158	21	$	$	SYM
inlawrev-3436	158	22	1500	1500	NUM
inlawrev-3436	158	23	multiplied	multiply	VERB
inlawrev-3436	158	24	by	by	ADP
inlawrev-3436	158	25	the	the	DET
inlawrev-3436	158	26	number	number	NOUN
inlawrev-3436	158	27	of	of	ADP
inlawrev-3436	158	28	qualified	qualified	ADJ
inlawrev-3436	158	29	employees.^^	employees.^^	NOUN
inlawrev-3436	158	30	for	for	ADP
inlawrev-3436	158	31	purposes	purpose	NOUN
inlawrev-3436	158	32	of	of	ADP
inlawrev-3436	158	33	the	the	DET
inlawrev-3436	158	34	credit	credit	NOUN
inlawrev-3436	158	35	,	,	PUNCT
inlawrev-3436	158	36	qualified	qualified	ADJ
inlawrev-3436	158	37	expenses	expense	NOUN
inlawrev-3436	158	38	are	be	AUX
inlawrev-3436	158	39	wages	wage	NOUN
inlawrev-3436	158	40	paid	pay	VERB
inlawrev-3436	158	41	to	to	ADP
inlawrev-3436	158	42	employees	employee	NOUN
inlawrev-3436	158	43	living	live	VERB
inlawrev-3436	158	44	in	in	ADP
inlawrev-3436	158	45	the	the	DET
inlawrev-3436	158	46	ez	ez	PROPN
inlawrev-3436	158	47	and	and	CCONJ
inlawrev-3436	158	48	working	work	VERB
inlawrev-3436	158	49	for	for	ADP
inlawrev-3436	158	50	the	the	DET
inlawrev-3436	158	51	taxpayer	taxpayer	NOUN
inlawrev-3436	158	52	's	's	PART
inlawrev-3436	158	53	trade	trade	NOUN
inlawrev-3436	158	54	or	or	CCONJ
inlawrev-3436	158	55	business	business	NOUN
inlawrev-3436	158	56	that	that	SCONJ
inlawrev-3436	158	57	52	52	NUM
inlawrev-3436	158	58	.	.	PUNCT
inlawrev-3436	159	1	seeid.§6	seeid.§6	NOUN
inlawrev-3436	159	2	-	-	PUNCT
inlawrev-3436	159	3	3.\-2u6	3.\-2u6	NOUN
inlawrev-3436	159	4	.	.	PUNCT
inlawrev-3436	160	1	53	53	NUM
inlawrev-3436	160	2	.	.	PUNCT
inlawrev-3436	161	1	(	(	PUNCT
inlawrev-3436	161	2	0	0	NUM
inlawrev-3436	161	3	$	$	SYM
inlawrev-3436	161	4	12,000	12,000	NUM
inlawrev-3436	161	5	)	)	PUNCT
inlawrev-3436	161	6	x	x	SYM
inlawrev-3436	161	7	.034	.034	NUM
inlawrev-3436	161	8	=	=	SYM
inlawrev-3436	161	9	$	$	SYM
inlawrev-3436	161	10	408	408	NUM
inlawrev-3436	161	11	.	.	PUNCT
inlawrev-3436	162	1	54	54	NUM
inlawrev-3436	162	2	.	.	PUNCT
inlawrev-3436	163	1	see	see	VERB
inlawrev-3436	163	2	ind	ind	PROPN
inlawrev-3436	163	3	.	.	PUNCT
inlawrev-3436	164	1	code	code	PROPN
inlawrev-3436	164	2	§	§	PROPN
inlawrev-3436	164	3	6	6	NUM
inlawrev-3436	164	4	-	-	SYM
inlawrev-3436	164	5	3.1	3.1	NUM
inlawrev-3436	164	6	-	-	SYM
inlawrev-3436	164	7	18	18	NUM
inlawrev-3436	164	8	-	-	SYM
inlawrev-3436	164	9	6	6	NUM
inlawrev-3436	164	10	(	(	PUNCT
inlawrev-3436	164	11	1998	1998	NUM
inlawrev-3436	164	12	)	)	PUNCT
inlawrev-3436	164	13	,	,	PUNCT
inlawrev-3436	164	14	as	as	SCONJ
inlawrev-3436	164	15	amended	amend	VERB
inlawrev-3436	164	16	by	by	ADP
inlawrev-3436	164	17	ind	ind	PROPN
inlawrev-3436	164	18	.	.	PUNCT
inlawrev-3436	165	1	pub	pub	NOUN
inlawrev-3436	165	2	.	.	PUNCT
inlawrev-3436	166	1	l.	l.	PROPN
inlawrev-3436	166	2	no	no	INTJ
inlawrev-3436	166	3	.	.	PROPN
inlawrev-3436	167	1	4	4	NUM
inlawrev-3436	167	2	-	-	SYM
inlawrev-3436	167	3	1999	1999	NUM
inlawrev-3436	167	4	,	,	PUNCT
inlawrev-3436	167	5	§	§	PROPN
inlawrev-3436	167	6	4	4	NUM
inlawrev-3436	167	7	.	.	NOUN
inlawrev-3436	168	1	55	55	NUM
inlawrev-3436	168	2	.	.	PUNCT
inlawrev-3436	169	1	5-^^	5-^^	NUM
inlawrev-3436	169	2	/^.	/^.	PUNCT
inlawrev-3436	170	1	§	§	PROPN
inlawrev-3436	170	2	4	4	NUM
inlawrev-3436	170	3	-	-	SYM
inlawrev-3436	170	4	4	4	NUM
inlawrev-3436	170	5	-	-	PUNCT
inlawrev-3436	170	6	28	28	NUM
inlawrev-3436	170	7	-	-	SYM
inlawrev-3436	170	8	5	5	NUM
inlawrev-3436	170	9	.	.	NOUN
inlawrev-3436	170	10	56	56	NUM
inlawrev-3436	170	11	.	.	PUNCT
inlawrev-3436	171	1	see	see	VERB
inlawrev-3436	172	1	i	i	PROPN
inlawrev-3436	172	2	d	d	PROPN
inlawrev-3436	172	3	§	§	PROPN
inlawrev-3436	172	4	4	4	NUM
inlawrev-3436	172	5	-	-	SYM
inlawrev-3436	172	6	4	4	NUM
inlawrev-3436	172	7	-	-	PUNCT
inlawrev-3436	172	8	28	28	NUM
inlawrev-3436	172	9	-	-	PUNCT
inlawrev-3436	172	10	5(1	5(1	NUM
inlawrev-3436	172	11	)	)	PUNCT
inlawrev-3436	172	12	.	.	PUNCT
inlawrev-3436	173	1	57	57	NUM
inlawrev-3436	173	2	.	.	PUNCT
inlawrev-3436	174	1	the	the	DET
inlawrev-3436	174	2	credit	credit	NOUN
inlawrev-3436	174	3	amount	amount	NOUN
inlawrev-3436	174	4	was	be	AUX
inlawrev-3436	174	5	unchanged	unchanged	ADJ
inlawrev-3436	174	6	.	.	PUNCT
inlawrev-3436	175	1	it	it	PRON
inlawrev-3436	175	2	remains	remain	VERB
inlawrev-3436	175	3	at	at	ADP
inlawrev-3436	175	4	50	50	NUM
inlawrev-3436	175	5	%	%	NOUN
inlawrev-3436	175	6	ofthe	ofthe	ADJ
inlawrev-3436	175	7	qualified	qualified	ADJ
inlawrev-3436	175	8	contribution	contribution	NOUN
inlawrev-3436	175	9	.	.	PUNCT
inlawrev-3436	176	1	see	see	VERB
inlawrev-3436	176	2	/fif	/fif	PROPN
inlawrev-3436	176	3	.	.	PUNCT
inlawrev-3436	177	1	§	§	PROPN
inlawrev-3436	177	2	6	6	NUM
inlawrev-3436	177	3	-	-	SYM
inlawrev-3436	177	4	3.1	3.1	NUM
inlawrev-3436	177	5	-	-	PUNCT
inlawrev-3436	177	6	18	18	NUM
inlawrev-3436	177	7	-	-	PUNCT
inlawrev-3436	177	8	6(a	6(a	NUM
inlawrev-3436	177	9	)	)	PUNCT
inlawrev-3436	177	10	.	.	PUNCT
inlawrev-3436	178	1	58	58	NUM
inlawrev-3436	178	2	.	.	PUNCT
inlawrev-3436	179	1	see	see	VERB
inlawrev-3436	179	2	i	i	PRON
inlawrev-3436	179	3	d.	d.	PROPN
inlawrev-3436	179	4	59	59	NUM
inlawrev-3436	179	5	.	.	PUNCT
inlawrev-3436	180	1	see	see	VERB
inlawrev-3436	180	2	i	i	PRON
inlawrev-3436	180	3	d.	d.	PROPN
inlawrev-3436	180	4	60	60	NUM
inlawrev-3436	180	5	.	.	PUNCT
inlawrev-3436	181	1	see	see	VERB
inlawrev-3436	181	2	i	i	PRON
inlawrev-3436	181	3	d.	d.	PROPN
inlawrev-3436	181	4	61	61	NUM
inlawrev-3436	181	5	.	.	PUNCT
inlawrev-3436	182	1	the	the	DET
inlawrev-3436	182	2	ez	ez	PROPN
inlawrev-3436	182	3	credits	credit	NOUN
inlawrev-3436	182	4	were	be	AUX
inlawrev-3436	182	5	created	create	VERB
inlawrev-3436	182	6	to	to	PART
inlawrev-3436	182	7	encourage	encourage	VERB
inlawrev-3436	182	8	capital	capital	NOUN
inlawrev-3436	182	9	investments	investment	NOUN
inlawrev-3436	182	10	in	in	ADP
inlawrev-3436	182	11	economically	economically	ADV
inlawrev-3436	182	12	depressed	depressed	ADJ
inlawrev-3436	182	13	areas	area	NOUN
inlawrev-3436	182	14	and	and	CCONJ
inlawrev-3436	182	15	to	to	PART
inlawrev-3436	182	16	create	create	VERB
inlawrev-3436	182	17	jobs	job	NOUN
inlawrev-3436	182	18	.	.	PUNCT
inlawrev-3436	183	1	see	see	VERB
inlawrev-3436	183	2	h.r	h.r	PROPN
inlawrev-3436	183	3	.	.	PROPN
inlawrev-3436	183	4	1983	1983	NUM
inlawrev-3436	183	5	,	,	PUNCT
inlawrev-3436	183	6	1	1	NUM
inlawrev-3436	183	7	1	1	NUM
inlawrev-3436	183	8	1th	1th	ADJ
inlawrev-3436	183	9	leg	leg	NOUN
inlawrev-3436	183	10	.	.	PUNCT
inlawrev-3436	183	11	,	,	PUNCT
inlawrev-3436	183	12	1st	1st	ADJ
inlawrev-3436	183	13	reg	reg	NOUN
inlawrev-3436	183	14	.	.	PUNCT
inlawrev-3436	184	1	sess	sess	PROPN
inlawrev-3436	184	2	.	.	PUNCT
inlawrev-3436	185	1	(	(	PUNCT
inlawrev-3436	185	2	ind	ind	NOUN
inlawrev-3436	185	3	.	.	PUNCT
inlawrev-3436	185	4	1999	1999	NUM
inlawrev-3436	185	5	)	)	PUNCT
inlawrev-3436	185	6	.	.	PUNCT
inlawrev-3436	186	1	62	62	NUM
inlawrev-3436	186	2	.	.	PUNCT
inlawrev-3436	187	1	"	"	PUNCT
inlawrev-3436	187	2	pass^through	pass^through	NOUN
inlawrev-3436	187	3	entity	entity	NOUN
inlawrev-3436	187	4	"	"	PUNCT
inlawrev-3436	187	5	is	be	AUX
inlawrev-3436	187	6	defined	define	VERB
inlawrev-3436	187	7	as	as	ADP
inlawrev-3436	187	8	a	a	DET
inlawrev-3436	187	9	:	:	PUNCT
inlawrev-3436	187	10	(	(	PUNCT
inlawrev-3436	187	11	1	1	X
inlawrev-3436	187	12	)	)	PUNCT
inlawrev-3436	187	13	corporation	corporation	NOUN
inlawrev-3436	187	14	exempt	exempt	ADJ
inlawrev-3436	187	15	from	from	ADP
inlawrev-3436	187	16	the	the	DET
inlawrev-3436	187	17	agi	agi	NOUN
inlawrev-3436	187	18	tax	tax	NOUN
inlawrev-3436	187	19	under	under	ADP
inlawrev-3436	187	20	ind	ind	PROPN
inlawrev-3436	187	21	.	.	PUNCT
inlawrev-3436	188	1	code	code	PROPN
inlawrev-3436	188	2	§	§	PROPN
inlawrev-3436	188	3	6	6	NUM
inlawrev-3436	188	4	-	-	SYM
inlawrev-3436	188	5	3	3	NUM
inlawrev-3436	188	6	-	-	PUNCT
inlawrev-3436	188	7	2	2	NUM
inlawrev-3436	188	8	-	-	PUNCT
inlawrev-3436	188	9	2.8(2	2.8(2	NUM
inlawrev-3436	188	10	)	)	PUNCT
inlawrev-3436	188	11	;	;	PUNCT
inlawrev-3436	188	12	(	(	PUNCT
inlawrev-3436	188	13	2	2	X
inlawrev-3436	188	14	)	)	PUNCT
inlawrev-3436	188	15	partnership	partnership	NOUN
inlawrev-3436	188	16	;	;	PUNCT
inlawrev-3436	188	17	(	(	PUNCT
inlawrev-3436	188	18	3	3	X
inlawrev-3436	188	19	)	)	PUNCT
inlawrev-3436	188	20	trust	trust	NOUN
inlawrev-3436	188	21	;	;	PUNCT
inlawrev-3436	188	22	(	(	PUNCT
inlawrev-3436	188	23	4	4	X
inlawrev-3436	188	24	)	)	PUNCT
inlawrev-3436	188	25	limited	limited	ADJ
inlawrev-3436	188	26	liability	liability	NOUN
inlawrev-3436	188	27	company	company	NOUN
inlawrev-3436	188	28	;	;	PUNCT
inlawrev-3436	188	29	or	or	CCONJ
inlawrev-3436	188	30	(	(	PUNCT
inlawrev-3436	188	31	5	5	X
inlawrev-3436	188	32	)	)	PUNCT
inlawrev-3436	188	33	limited	limited	ADJ
inlawrev-3436	188	34	liability	liability	NOUN
inlawrev-3436	188	35	partnership	partnership	NOUN
inlawrev-3436	188	36	.	.	PUNCT
inlawrev-3436	189	1	ind	ind	PROPN
inlawrev-3436	189	2	.	.	PUNCT
inlawrev-3436	190	1	code	code	PROPN
inlawrev-3436	190	2	§	§	PROPN
inlawrev-3436	190	3	6	6	NUM
inlawrev-3436	190	4	-	-	SYM
inlawrev-3436	190	5	3	3	NUM
inlawrev-3436	190	6	-	-	PUNCT
inlawrev-3436	190	7	3	3	NUM
inlawrev-3436	190	8	-	-	SYM
inlawrev-3436	190	9	10	10	NUM
inlawrev-3436	190	10	(	(	PUNCT
inlawrev-3436	190	11	supp	supp	PROPN
inlawrev-3436	190	12	.	.	PUNCT
inlawrev-3436	190	13	1999	1999	NUM
inlawrev-3436	190	14	)	)	PUNCT
inlawrev-3436	190	15	.	.	PUNCT
inlawrev-3436	191	1	i	i	PRON
inlawrev-3436	191	2	d	d	PROPN
inlawrev-3436	191	3	§	§	PROPN
inlawrev-3436	191	4	§	§	PROPN
inlawrev-3436	191	5	6	6	NUM
inlawrev-3436	191	6	-	-	SYM
inlawrev-3436	191	7	3	3	NUM
inlawrev-3436	191	8	-	-	PUNCT
inlawrev-3436	191	9	3	3	NUM
inlawrev-3436	191	10	-	-	PUNCT
inlawrev-3436	191	11	10,6	10,6	NUM
inlawrev-3436	191	12	-	-	PUNCT
inlawrev-3436	191	13	3.1	3.1	NUM
inlawrev-3436	191	14	-	-	PUNCT
inlawrev-3436	191	15	7	7	NUM
inlawrev-3436	191	16	-	-	SYM
inlawrev-3436	191	17	1	1	NUM
inlawrev-3436	191	18	.	.	PUNCT
inlawrev-3436	192	1	i	i	PROPN
inlawrev-3436	192	2	d	d	PROPN
inlawrev-3436	192	3	§	§	PROPN
inlawrev-3436	192	4	6	6	NUM
inlawrev-3436	192	5	-	-	SYM
inlawrev-3436	192	6	3	3	NUM
inlawrev-3436	192	7	-	-	PUNCT
inlawrev-3436	192	8	3	3	NUM
inlawrev-3436	192	9	-	-	NUM
inlawrev-3436	192	10	10(1998	10(1998	NUM
inlawrev-3436	192	11	)	)	PUNCT
inlawrev-3436	192	12	.	.	PUNCT
inlawrev-3436	193	1	i	i	PRON
inlawrev-3436	193	2	d	d	PROPN
inlawrev-3436	193	3	§	§	PROPN
inlawrev-3436	193	4	6	6	NUM
inlawrev-3436	193	5	-	-	SYM
inlawrev-3436	193	6	3	3	NUM
inlawrev-3436	193	7	-	-	PUNCT
inlawrev-3436	193	8	310(a	310(a	NOUN
inlawrev-3436	193	9	)	)	PUNCT
inlawrev-3436	193	10	(	(	PUNCT
inlawrev-3436	193	11	supp	supp	PROPN
inlawrev-3436	193	12	.	.	PUNCT
inlawrev-3436	193	13	1999	1999	NUM
inlawrev-3436	193	14	)	)	PUNCT
inlawrev-3436	193	15	.	.	PUNCT
inlawrev-3436	194	1	i	i	PRON
inlawrev-3436	194	2	d	d	PROPN
inlawrev-3436	194	3	§	§	PROPN
inlawrev-3436	194	4	6	6	NUM
inlawrev-3436	194	5	-	-	SYM
inlawrev-3436	194	6	3	3	NUM
inlawrev-3436	194	7	-	-	PUNCT
inlawrev-3436	194	8	310(b)(1	310(b)(1	NUM
inlawrev-3436	194	9	)	)	PUNCT
inlawrev-3436	194	10	.	.	PUNCT
inlawrev-3436	195	1	i	i	PRON
inlawrev-3436	195	2	d	d	PROPN
inlawrev-3436	195	3	§	§	PROPN
inlawrev-3436	195	4	6	6	NUM
inlawrev-3436	195	5	-	-	SYM
inlawrev-3436	195	6	3	3	NUM
inlawrev-3436	195	7	-	-	PUNCT
inlawrev-3436	195	8	310(b)(2	310(b)(2	NUM
inlawrev-3436	195	9	)	)	PUNCT
inlawrev-3436	195	10	.	.	PUNCT
inlawrev-3436	196	1	63	63	NUM
inlawrev-3436	196	2	.	.	PUNCT
inlawrev-3436	196	3	see	see	VERB
inlawrev-3436	196	4	64	64	NUM
inlawrev-3436	196	5	.	.	PUNCT
inlawrev-3436	197	1	see	see	VERB
inlawrev-3436	197	2	65	65	NUM
inlawrev-3436	197	3	.	.	PUNCT
inlawrev-3436	198	1	see	see	VERB
inlawrev-3436	198	2	66	66	NUM
inlawrev-3436	198	3	.	.	PUNCT
inlawrev-3436	199	1	see	see	VERB
inlawrev-3436	199	2	67	67	NUM
inlawrev-3436	199	3	.	.	PUNCT
inlawrev-3436	200	1	see	see	VERB
inlawrev-3436	200	2	1460	1460	NUM
inlawrev-3436	200	3	indiana	indiana	PROPN
inlawrev-3436	200	4	law	law	PROPN
inlawrev-3436	200	5	review	review	NOUN
inlawrev-3436	201	1	[	[	X
inlawrev-3436	201	2	vol	vol	NOUN
inlawrev-3436	201	3	.	.	PUNCT
inlawrev-3436	202	1	33	33	NUM
inlawrev-3436	202	2	:	:	SYM
inlawrev-3436	202	3	1455	1455	NUM
inlawrev-3436	202	4	is	be	AUX
inlawrev-3436	202	5	also	also	ADV
inlawrev-3436	202	6	located	locate	VERB
inlawrev-3436	202	7	in	in	ADP
inlawrev-3436	202	8	the	the	DET
inlawrev-3436	202	9	ez.^	ez.^	PROPN
inlawrev-3436	202	10	*	*	PUNCT
inlawrev-3436	202	11	pass	pass	VERB
inlawrev-3436	202	12	-	-	PUNCT
inlawrev-3436	202	13	through	through	ADP
inlawrev-3436	202	14	entities	entity	NOUN
inlawrev-3436	202	15	may	may	AUX
inlawrev-3436	202	16	claim	claim	VERB
inlawrev-3436	202	17	the	the	DET
inlawrev-3436	202	18	credit	credit	NOUN
inlawrev-3436	202	19	for	for	ADP
inlawrev-3436	202	20	employees	employee	NOUN
inlawrev-3436	202	21	first	first	ADV
inlawrev-3436	202	22	employed	employ	VERB
inlawrev-3436	202	23	after	after	ADP
inlawrev-3436	202	24	december	december	PROPN
inlawrev-3436	202	25	31	31	NUM
inlawrev-3436	202	26	,	,	PUNCT
inlawrev-3436	202	27	1998.^^	1998.^^	NUM
inlawrev-3436	202	28	the	the	DET
inlawrev-3436	202	29	enterprise	enterprise	NOUN
inlawrev-3436	202	30	zone	zone	NOUN
inlawrev-3436	202	31	interest	interest	NOUN
inlawrev-3436	202	32	credit	credit	NOUN
inlawrev-3436	202	33	allows	allow	VERB
inlawrev-3436	202	34	a	a	DET
inlawrev-3436	202	35	qualified	qualified	ADJ
inlawrev-3436	202	36	lender	lender	NOUN
inlawrev-3436	202	37	to	to	PART
inlawrev-3436	202	38	deduct	deduct	VERB
inlawrev-3436	202	39	5%^	5%^	NUM
inlawrev-3436	202	40	°	°	NOUN
inlawrev-3436	202	41	ofthe	ofthe	ADJ
inlawrev-3436	202	42	loan	loan	NOUN
inlawrev-3436	202	43	interest	interest	NOUN
inlawrev-3436	202	44	received	receive	VERB
inlawrev-3436	202	45	on	on	ADP
inlawrev-3436	202	46	loans	loan	NOUN
inlawrev-3436	202	47	made	make	VERB
inlawrev-3436	202	48	to	to	PART
inlawrev-3436	202	49	benefit	benefit	VERB
inlawrev-3436	202	50	an	an	DET
inlawrev-3436	202	51	ez	ez	NOUN
inlawrev-3436	202	52	business	business	NOUN
inlawrev-3436	202	53	or	or	CCONJ
inlawrev-3436	202	54	to	to	PART
inlawrev-3436	202	55	repair	repair	VERB
inlawrev-3436	202	56	real	real	ADJ
inlawrev-3436	202	57	property	property	NOUN
inlawrev-3436	202	58	located	locate	VERB
inlawrev-3436	202	59	in	in	ADP
inlawrev-3436	202	60	an	an	DET
inlawrev-3436	202	61	ez/	ez/	NOUN
inlawrev-3436	202	62	'	'	PART
inlawrev-3436	202	63	the	the	DET
inlawrev-3436	202	64	provision	provision	NOUN
inlawrev-3436	202	65	also	also	ADV
inlawrev-3436	202	66	contains	contain	VERB
inlawrev-3436	202	67	an	an	DET
inlawrev-3436	202	68	amendment	amendment	NOUN
inlawrev-3436	202	69	allowing	allow	VERB
inlawrev-3436	202	70	the	the	DET
inlawrev-3436	202	71	shareholder	shareholder	NOUN
inlawrev-3436	202	72	,	,	PUNCT
inlawrev-3436	202	73	partner	partner	NOUN
inlawrev-3436	202	74	,	,	PUNCT
inlawrev-3436	202	75	or	or	CCONJ
inlawrev-3436	202	76	member	member	NOUN
inlawrev-3436	202	77	ofthe	ofthe	NOUN
inlawrev-3436	202	78	pass	pass	VERB
inlawrev-3436	202	79	-	-	PUNCT
inlawrev-3436	202	80	through	through	ADP
inlawrev-3436	202	81	entity	entity	NOUN
inlawrev-3436	202	82	to	to	PART
inlawrev-3436	202	83	receive	receive	VERB
inlawrev-3436	202	84	the	the	DET
inlawrev-3436	202	85	credit	credit	NOUN
inlawrev-3436	202	86	if	if	SCONJ
inlawrev-3436	202	87	the	the	DET
inlawrev-3436	202	88	entity	entity	NOUN
inlawrev-3436	202	89	has	have	VERB
inlawrev-3436	202	90	no	no	DET
inlawrev-3436	202	91	state	state	NOUN
inlawrev-3436	202	92	tax	tax	NOUN
inlawrev-3436	202	93	liability	liability	NOUN
inlawrev-3436	202	94	to	to	ADP
inlawrev-3436	202	95	offset/^	offset/^	NOUN
inlawrev-3436	202	96	in	in	ADP
inlawrev-3436	202	97	such	such	DET
inlawrev-3436	202	98	a	a	DET
inlawrev-3436	202	99	case	case	NOUN
inlawrev-3436	202	100	,	,	PUNCT
inlawrev-3436	202	101	the	the	DET
inlawrev-3436	202	102	percentage	percentage	NOUN
inlawrev-3436	202	103	passed	pass	VERB
inlawrev-3436	202	104	through	through	ADP
inlawrev-3436	202	105	to	to	ADP
inlawrev-3436	202	106	each	each	DET
inlawrev-3436	202	107	individual	individual	ADJ
inlawrev-3436	202	108	member	member	NOUN
inlawrev-3436	202	109	is	be	AUX
inlawrev-3436	202	110	equal	equal	ADJ
inlawrev-3436	202	111	to	to	ADP
inlawrev-3436	202	112	the	the	DET
inlawrev-3436	202	113	percentage	percentage	NOUN
inlawrev-3436	202	114	of	of	ADP
inlawrev-3436	202	115	the	the	DET
inlawrev-3436	202	116	entity	entity	NOUN
inlawrev-3436	202	117	's	's	PART
inlawrev-3436	202	118	distributive	distributive	ADJ
inlawrev-3436	202	119	income	income	NOUN
inlawrev-3436	202	120	to	to	PART
inlawrev-3436	202	121	which	which	PRON
inlawrev-3436	202	122	the	the	DET
inlawrev-3436	202	123	member	member	NOUN
inlawrev-3436	202	124	is	be	AUX
inlawrev-3436	202	125	entitled.^^	entitled.^^	X
inlawrev-3436	202	126	d.	d.	PROPN
inlawrev-3436	202	127	inheritance	inheritance	NOUN
inlawrev-3436	202	128	tax	tax	NOUN
inlawrev-3436	202	129	the	the	DET
inlawrev-3436	202	130	general	general	ADJ
inlawrev-3436	202	131	assembly	assembly	NOUN
inlawrev-3436	202	132	enacted	enact	VERB
inlawrev-3436	202	133	a	a	DET
inlawrev-3436	202	134	new	new	ADJ
inlawrev-3436	202	135	law	law	NOUN
inlawrev-3436	202	136	dealing	deal	VERB
inlawrev-3436	202	137	with	with	ADP
inlawrev-3436	202	138	certain	certain	ADJ
inlawrev-3436	202	139	procedural	procedural	ADJ
inlawrev-3436	202	140	aspects	aspect	NOUN
inlawrev-3436	202	141	ofthe	ofthe	PROPN
inlawrev-3436	202	142	indiana	indiana	PROPN
inlawrev-3436	202	143	inheritance	inheritance	NOUN
inlawrev-3436	202	144	tax/	tax/	PROPN
inlawrev-3436	202	145	"	"	PUNCT
inlawrev-3436	202	146	*	*	PUNCT
inlawrev-3436	202	147	prior	prior	ADV
inlawrev-3436	202	148	to	to	ADP
inlawrev-3436	202	149	enactment	enactment	VERB
inlawrev-3436	202	150	ofthe	ofthe	ADJ
inlawrev-3436	202	151	law	law	NOUN
inlawrev-3436	202	152	,	,	PUNCT
inlawrev-3436	202	153	a	a	DET
inlawrev-3436	202	154	person	person	NOUN
inlawrev-3436	202	155	in	in	ADP
inlawrev-3436	202	156	control	control	NOUN
inlawrev-3436	202	157	of	of	ADP
inlawrev-3436	202	158	a	a	DET
inlawrev-3436	202	159	decedent	decedent	NOUN
inlawrev-3436	202	160	's	's	PART
inlawrev-3436	202	161	safety	safety	NOUN
inlawrev-3436	202	162	deposit	deposit	NOUN
inlawrev-3436	202	163	box	box	PROPN
inlawrev-3436	202	164	was	be	AUX
inlawrev-3436	202	165	required	require	VERB
inlawrev-3436	202	166	to	to	PART
inlawrev-3436	202	167	notify	notify	VERB
inlawrev-3436	202	168	the	the	DET
inlawrev-3436	202	169	county	county	NOUN
inlawrev-3436	202	170	assessor	assessor	NOUN
inlawrev-3436	202	171	or	or	CCONJ
inlawrev-3436	202	172	an	an	DET
inlawrev-3436	202	173	idsr	idsr	NOUN
inlawrev-3436	202	174	representative	representative	NOUN
inlawrev-3436	202	175	before	before	ADP
inlawrev-3436	202	176	opening	open	VERB
inlawrev-3436	202	177	the	the	DET
inlawrev-3436	202	178	box.^^	box.^^	NUM
inlawrev-3436	202	179	the	the	DET
inlawrev-3436	202	180	box	box	NOUN
inlawrev-3436	202	181	was	be	AUX
inlawrev-3436	202	182	to	to	PART
inlawrev-3436	202	183	be	be	AUX
inlawrev-3436	202	184	made	make	VERB
inlawrev-3436	202	185	available	available	ADJ
inlawrev-3436	202	186	to	to	ADP
inlawrev-3436	202	187	the	the	DET
inlawrev-3436	202	188	assessor	assessor	NOUN
inlawrev-3436	202	189	or	or	CCONJ
inlawrev-3436	202	190	department	department	NOUN
inlawrev-3436	202	191	representative	representative	NOUN
inlawrev-3436	202	192	so	so	SCONJ
inlawrev-3436	202	193	that	that	SCONJ
inlawrev-3436	202	194	the	the	DET
inlawrev-3436	202	195	contents	content	NOUN
inlawrev-3436	202	196	could	could	AUX
inlawrev-3436	202	197	be	be	AUX
inlawrev-3436	202	198	inventoried/^	inventoried/^	ADJ
inlawrev-3436	202	199	the	the	DET
inlawrev-3436	202	200	1	1	NUM
inlawrev-3436	202	201	999	999	NUM
inlawrev-3436	202	202	bill	bill	NOUN
inlawrev-3436	202	203	deleted	delete	VERB
inlawrev-3436	202	204	both	both	DET
inlawrev-3436	202	205	ofthese	ofthese	ADJ
inlawrev-3436	202	206	requirements	requirement	NOUN
inlawrev-3436	202	207	from	from	ADP
inlawrev-3436	202	208	the	the	DET
inlawrev-3436	202	209	statute/^	statute/^	PROPN
inlawrev-3436	202	210	a	a	DET
inlawrev-3436	202	211	second	second	ADJ
inlawrev-3436	202	212	provision	provision	NOUN
inlawrev-3436	202	213	ofthe	ofthe	NOUN
inlawrev-3436	202	214	bill	bill	NOUN
inlawrev-3436	202	215	repealed	repeal	VERB
inlawrev-3436	202	216	two	two	NUM
inlawrev-3436	202	217	related	relate	VERB
inlawrev-3436	202	218	statutory	statutory	ADJ
inlawrev-3436	202	219	sections/	sections/	NUM
inlawrev-3436	202	220	*	*	SYM
inlawrev-3436	202	221	one	one	NUM
inlawrev-3436	202	222	section	section	NOUN
inlawrev-3436	202	223	had	have	AUX
inlawrev-3436	202	224	prohibited	prohibit	VERB
inlawrev-3436	202	225	the	the	DET
inlawrev-3436	202	226	assessor	assessor	NOUN
inlawrev-3436	202	227	or	or	CCONJ
inlawrev-3436	202	228	department	department	NOUN
inlawrev-3436	202	229	representative	representative	NOUN
inlawrev-3436	202	230	from	from	ADP
inlawrev-3436	202	231	revealing	reveal	VERB
inlawrev-3436	202	232	any	any	DET
inlawrev-3436	202	233	information	information	NOUN
inlawrev-3436	202	234	gained	gain	VERB
inlawrev-3436	202	235	in	in	ADP
inlawrev-3436	202	236	the	the	DET
inlawrev-3436	202	237	examination	examination	NOUN
inlawrev-3436	202	238	ofthe	ofthe	VERB
inlawrev-3436	202	239	safe	safe	ADJ
inlawrev-3436	202	240	deposit	deposit	NOUN
inlawrev-3436	202	241	box/	box/	PROPN
inlawrev-3436	202	242	'	'	PUNCT
inlawrev-3436	202	243	the	the	DET
inlawrev-3436	202	244	other	other	ADJ
inlawrev-3436	202	245	repealed	repeal	VERB
inlawrev-3436	202	246	section	section	NOUN
inlawrev-3436	202	247	made	make	VERB
inlawrev-3436	202	248	the	the	DET
inlawrev-3436	202	249	reckless	reckless	ADJ
inlawrev-3436	202	250	disclosure	disclosure	NOUN
inlawrev-3436	202	251	of	of	ADP
inlawrev-3436	202	252	this	this	DET
inlawrev-3436	202	253	information	information	NOUN
inlawrev-3436	202	254	by	by	ADP
inlawrev-3436	202	255	the	the	DET
inlawrev-3436	202	256	state	state	NOUN
inlawrev-3436	202	257	employees	employee	NOUN
inlawrev-3436	202	258	a	a	DET
inlawrev-3436	202	259	class	class	NOUN
inlawrev-3436	202	260	b	b	PROPN
inlawrev-3436	202	261	misdemeanor/	misdemeanor/	NUM
inlawrev-3436	202	262	°	°	NOUN
inlawrev-3436	202	263	with	with	ADP
inlawrev-3436	202	264	the	the	DET
inlawrev-3436	202	265	elimination	elimination	NOUN
inlawrev-3436	202	266	ofthe	ofthe	NOUN
inlawrev-3436	202	267	notification	notification	NOUN
inlawrev-3436	202	268	and	and	CCONJ
inlawrev-3436	202	269	examination	examination	NOUN
inlawrev-3436	202	270	requirements	requirement	NOUN
inlawrev-3436	202	271	relating	relate	VERB
inlawrev-3436	202	272	to	to	ADP
inlawrev-3436	202	273	the	the	DET
inlawrev-3436	202	274	safe	safe	ADJ
inlawrev-3436	202	275	deposit	deposit	NOUN
inlawrev-3436	202	276	boxes	box	NOUN
inlawrev-3436	202	277	of	of	ADP
inlawrev-3436	202	278	decedents	decedent	NOUN
inlawrev-3436	202	279	,	,	PUNCT
inlawrev-3436	202	280	these	these	DET
inlawrev-3436	202	281	related	relate	VERB
inlawrev-3436	202	282	statutory	statutory	ADJ
inlawrev-3436	202	283	sections	section	NOUN
inlawrev-3436	202	284	dealing	deal	VERB
inlawrev-3436	202	285	with	with	ADP
inlawrev-3436	202	286	proscribed	proscribe	VERB
inlawrev-3436	202	287	penalties	penalty	NOUN
inlawrev-3436	202	288	were	be	AUX
inlawrev-3436	202	289	no	no	ADV
inlawrev-3436	202	290	longer	long	ADV
inlawrev-3436	202	291	necessary	necessary	ADJ
inlawrev-3436	202	292	.	.	PUNCT
inlawrev-3436	203	1	68	68	NUM
inlawrev-3436	203	2	.	.	PUNCT
inlawrev-3436	203	3	see	see	VERB
inlawrev-3436	203	4	i	i	PRON
inlawrev-3436	203	5	d.	d.	PROPN
inlawrev-3436	203	6	§	§	PROPN
inlawrev-3436	203	7	6	6	NUM
inlawrev-3436	203	8	-	-	SYM
inlawrev-3436	203	9	3	3	NUM
inlawrev-3436	203	10	-	-	SYM
inlawrev-3436	203	11	31	31	NUM
inlawrev-3436	203	12	0(a	0(a	NUM
inlawrev-3436	203	13	)	)	PUNCT
inlawrev-3436	203	14	(	(	PUNCT
inlawrev-3436	203	15	requiring	require	VERB
inlawrev-3436	203	16	that	that	SCONJ
inlawrev-3436	203	17	(	(	PUNCT
inlawrev-3436	203	18	1	1	X
inlawrev-3436	203	19	)	)	PUNCT
inlawrev-3436	203	20	the	the	DET
inlawrev-3436	203	21	employee	employee	NOUN
inlawrev-3436	203	22	's	's	PART
inlawrev-3436	203	23	principle	principle	ADJ
inlawrev-3436	203	24	residence	residence	NOUN
inlawrev-3436	203	25	in	in	ADP
inlawrev-3436	203	26	the	the	DET
inlawrev-3436	203	27	ez	ez	PROPN
inlawrev-3436	203	28	where	where	SCONJ
inlawrev-3436	203	29	he	he	PRON
inlawrev-3436	203	30	is	be	AUX
inlawrev-3436	203	31	employed	employ	VERB
inlawrev-3436	203	32	;	;	PUNCT
inlawrev-3436	203	33	(	(	PUNCT
inlawrev-3436	203	34	2	2	X
inlawrev-3436	203	35	)	)	PUNCT
inlawrev-3436	203	36	90	90	NUM
inlawrev-3436	203	37	%	%	NOUN
inlawrev-3436	203	38	of	of	ADP
inlawrev-3436	203	39	employee	employee	NOUN
inlawrev-3436	203	40	's	's	PART
inlawrev-3436	203	41	work	work	NOUN
inlawrev-3436	203	42	is	be	AUX
inlawrev-3436	203	43	related	relate	VERB
inlawrev-3436	203	44	to	to	ADP
inlawrev-3436	203	45	ez	ez	PROPN
inlawrev-3436	203	46	business	business	NOUN
inlawrev-3436	203	47	;	;	PUNCT
inlawrev-3436	203	48	(	(	PUNCT
inlawrev-3436	203	49	3	3	X
inlawrev-3436	203	50	)	)	PUNCT
inlawrev-3436	203	51	employee	employee	NOUN
inlawrev-3436	203	52	performs	perform	VERB
inlawrev-3436	203	53	at	at	ADP
inlawrev-3436	203	54	least	least	ADV
inlawrev-3436	203	55	50	50	NUM
inlawrev-3436	203	56	%	%	NOUN
inlawrev-3436	203	57	of	of	ADP
inlawrev-3436	203	58	his	his	PRON
inlawrev-3436	203	59	work	work	NOUN
inlawrev-3436	203	60	for	for	ADP
inlawrev-3436	203	61	the	the	DET
inlawrev-3436	203	62	taxpayer	taxpayer	NOUN
inlawrev-3436	203	63	in	in	ADP
inlawrev-3436	203	64	the	the	DET
inlawrev-3436	203	65	ez	ez	PROPN
inlawrev-3436	203	66	;	;	PUNCT
inlawrev-3436	203	67	(	(	PUNCT
inlawrev-3436	203	68	4	4	X
inlawrev-3436	203	69	)	)	PUNCT
inlawrev-3436	203	70	(	(	PUNCT
inlawrev-3436	203	71	if	if	SCONJ
inlawrev-3436	203	72	a	a	DET
inlawrev-3436	203	73	pass	pass	NOUN
inlawrev-3436	203	74	through	through	ADP
inlawrev-3436	203	75	entity	entity	NOUN
inlawrev-3436	203	76	is	be	AUX
inlawrev-3436	203	77	seeking	seek	VERB
inlawrev-3436	203	78	the	the	DET
inlawrev-3436	203	79	credit	credit	NOUN
inlawrev-3436	203	80	)	)	PUNCT
inlawrev-3436	203	81	only	only	ADV
inlawrev-3436	203	82	wages	wage	NOUN
inlawrev-3436	203	83	paid	pay	VERB
inlawrev-3436	203	84	after	after	ADP
inlawrev-3436	203	85	december	december	PROPN
inlawrev-3436	203	86	31	31	NUM
inlawrev-3436	203	87	,	,	PUNCT
inlawrev-3436	203	88	1998	1998	NUM
inlawrev-3436	203	89	are	be	AUX
inlawrev-3436	203	90	eligible	eligible	ADJ
inlawrev-3436	203	91	.	.	PUNCT
inlawrev-3436	203	92	)	)	PUNCT
inlawrev-3436	203	93	.	.	PUNCT
inlawrev-3436	204	1	69	69	NUM
inlawrev-3436	204	2	.	.	PUNCT
inlawrev-3436	205	1	see	see	VERB
inlawrev-3436	205	2	i	i	PRON
inlawrev-3436	205	3	d.	d.	PROPN
inlawrev-3436	205	4	70	70	NUM
inlawrev-3436	205	5	.	.	PUNCT
inlawrev-3436	206	1	see	see	VERB
inlawrev-3436	206	2	i	i	PRON
inlawrev-3436	206	3	d.	d.	PROPN
inlawrev-3436	206	4	§	§	PROPN
inlawrev-3436	206	5	6	6	NUM
inlawrev-3436	206	6	-	-	SYM
inlawrev-3436	206	7	3.1	3.1	NUM
inlawrev-3436	206	8	-7	-7	VERB
inlawrev-3436	206	9	-	-	NOUN
inlawrev-3436	206	10	2(a	2(a	NUM
inlawrev-3436	206	11	)	)	PUNCT
inlawrev-3436	206	12	.	.	PUNCT
inlawrev-3436	207	1	71	71	NUM
inlawrev-3436	207	2	.	.	PUNCT
inlawrev-3436	207	3	see	see	VERB
inlawrev-3436	207	4	i	i	PROPN
inlawrev-3436	207	5	d	d	PROPN
inlawrev-3436	207	6	§	§	PROPN
inlawrev-3436	207	7	6	6	NUM
inlawrev-3436	207	8	-	-	SYM
inlawrev-3436	207	9	3.1	3.1	NUM
inlawrev-3436	207	10	-	-	PUNCT
inlawrev-3436	207	11	7	7	NUM
inlawrev-3436	207	12	-	-	SYM
inlawrev-3436	207	13	1	1	NUM
inlawrev-3436	207	14	.	.	NUM
inlawrev-3436	207	15	72	72	NUM
inlawrev-3436	207	16	.	.	PUNCT
inlawrev-3436	208	1	see	see	VERB
inlawrev-3436	209	1	i	i	PROPN
inlawrev-3436	209	2	d	d	PROPN
inlawrev-3436	209	3	§	§	PROPN
inlawrev-3436	209	4	6	6	NUM
inlawrev-3436	209	5	-	-	SYM
inlawrev-3436	209	6	3.1	3.1	NUM
inlawrev-3436	209	7	-7	-7	VERB
inlawrev-3436	209	8	-	-	NOUN
inlawrev-3436	209	9	2(c	2(c	NUM
inlawrev-3436	209	10	)	)	PUNCT
inlawrev-3436	209	11	.	.	PUNCT
inlawrev-3436	210	1	73	73	NUM
inlawrev-3436	210	2	.	.	PUNCT
inlawrev-3436	211	1	see	see	VERB
inlawrev-3436	212	1	i	i	PROPN
inlawrev-3436	212	2	d	d	PROPN
inlawrev-3436	212	3	§	§	PROPN
inlawrev-3436	212	4	6	6	NUM
inlawrev-3436	212	5	-	-	SYM
inlawrev-3436	212	6	3.1	3.1	NUM
inlawrev-3436	212	7	-7	-7	NOUN
inlawrev-3436	212	8	-	-	PUNCT
inlawrev-3436	212	9	2(c)(2	2(c)(2	NUM
inlawrev-3436	212	10	)	)	PUNCT
inlawrev-3436	212	11	.	.	PUNCT
inlawrev-3436	213	1	74	74	NUM
inlawrev-3436	213	2	.	.	PUNCT
inlawrev-3436	214	1	h.r	h.r	PROPN
inlawrev-3436	214	2	.	.	PROPN
inlawrev-3436	214	3	1304	1304	NUM
inlawrev-3436	214	4	,	,	PUNCT
inlawrev-3436	214	5	§	§	PROPN
inlawrev-3436	214	6	§	§	PROPN
inlawrev-3436	214	7	1	1	NUM
inlawrev-3436	214	8	,	,	PUNCT
inlawrev-3436	214	9	2	2	NUM
inlawrev-3436	214	10	,	,	PUNCT
inlawrev-3436	214	11	1	1	NUM
inlawrev-3436	214	12	1	1	NUM
inlawrev-3436	214	13	1th	1th	ADJ
inlawrev-3436	214	14	leg	leg	NOUN
inlawrev-3436	214	15	.	.	PUNCT
inlawrev-3436	214	16	,	,	PUNCT
inlawrev-3436	214	17	1st	1st	ADJ
inlawrev-3436	214	18	reg	reg	NOUN
inlawrev-3436	214	19	.	.	PUNCT
inlawrev-3436	215	1	sess	sess	PROPN
inlawrev-3436	215	2	.	.	PUNCT
inlawrev-3436	216	1	(	(	PUNCT
inlawrev-3436	216	2	ind	ind	NOUN
inlawrev-3436	216	3	.	.	PUNCT
inlawrev-3436	216	4	1999	1999	NUM
inlawrev-3436	216	5	)	)	PUNCT
inlawrev-3436	216	6	.	.	PUNCT
inlawrev-3436	217	1	75	75	NUM
inlawrev-3436	217	2	.	.	PUNCT
inlawrev-3436	218	1	see	see	VERB
inlawrev-3436	218	2	i	i	PROPN
inlawrev-3436	218	3	d.	d.	PROPN
inlawrev-3436	218	4	^\.	^\.	PROPN
inlawrev-3436	219	1	76	76	NUM
inlawrev-3436	219	2	.	.	PUNCT
inlawrev-3436	220	1	see	see	VERB
inlawrev-3436	220	2	i	i	PRON
inlawrev-3436	220	3	d.	d.	PROPN
inlawrev-3436	220	4	11	11	NUM
inlawrev-3436	220	5	.	.	PUNCT
inlawrev-3436	221	1	see	see	VERB
inlawrev-3436	221	2	ind	ind	PROPN
inlawrev-3436	221	3	.	.	PUNCT
inlawrev-3436	222	1	code	code	PROPN
inlawrev-3436	222	2	§	§	PROPN
inlawrev-3436	222	3	6	6	NUM
inlawrev-3436	222	4	-	-	SYM
inlawrev-3436	222	5	4.1	4.1	NUM
inlawrev-3436	222	6	-8	-8	NOUN
inlawrev-3436	222	7	-	-	SYM
inlawrev-3436	222	8	5	5	NUM
inlawrev-3436	222	9	(	(	PUNCT
inlawrev-3436	222	10	supp	supp	NOUN
inlawrev-3436	222	11	.	.	PUNCT
inlawrev-3436	223	1	1	1	NUM
inlawrev-3436	223	2	999	999	NUM
inlawrev-3436	223	3	)	)	PUNCT
inlawrev-3436	223	4	.	.	PUNCT
inlawrev-3436	224	1	78	78	NUM
inlawrev-3436	224	2	.	.	PUNCT
inlawrev-3436	225	1	see	see	VERB
inlawrev-3436	225	2	h.r	h.r	PROPN
inlawrev-3436	225	3	.	.	PROPN
inlawrev-3436	225	4	1304	1304	NUM
inlawrev-3436	225	5	,	,	PUNCT
inlawrev-3436	225	6	§	§	PROPN
inlawrev-3436	225	7	2	2	NUM
inlawrev-3436	225	8	,	,	PUNCT
inlawrev-3436	225	9	1	1	NUM
inlawrev-3436	225	10	1	1	NUM
inlawrev-3436	225	11	1th	1th	ADJ
inlawrev-3436	225	12	leg	leg	NOUN
inlawrev-3436	225	13	.	.	PUNCT
inlawrev-3436	225	14	,	,	PUNCT
inlawrev-3436	225	15	1st	1st	ADJ
inlawrev-3436	225	16	reg	reg	NOUN
inlawrev-3436	225	17	.	.	PUNCT
inlawrev-3436	226	1	sess	sess	PROPN
inlawrev-3436	226	2	.	.	PUNCT
inlawrev-3436	227	1	(	(	PUNCT
inlawrev-3436	227	2	ind	ind	NOUN
inlawrev-3436	227	3	.	.	PUNCT
inlawrev-3436	227	4	1999	1999	NUM
inlawrev-3436	227	5	)	)	PUNCT
inlawrev-3436	227	6	.	.	PUNCT
inlawrev-3436	228	1	79	79	NUM
inlawrev-3436	228	2	.	.	PUNCT
inlawrev-3436	229	1	see	see	VERB
inlawrev-3436	229	2	ind	ind	PROPN
inlawrev-3436	229	3	.	.	PUNCT
inlawrev-3436	230	1	code	code	PROPN
inlawrev-3436	230	2	§	§	PROPN
inlawrev-3436	230	3	6	6	NUM
inlawrev-3436	230	4	-	-	SYM
inlawrev-3436	230	5	4	4	NUM
inlawrev-3436	230	6	.	.	NOUN
inlawrev-3436	230	7	1	1	NUM
inlawrev-3436	230	8	-8	-8	NUM
inlawrev-3436	230	9	-	-	SYM
inlawrev-3436	230	10	6	6	NUM
inlawrev-3436	230	11	(	(	PUNCT
inlawrev-3436	230	12	1	1	NUM
inlawrev-3436	230	13	998	998	NUM
inlawrev-3436	230	14	)	)	PUNCT
inlawrev-3436	230	15	.	.	PUNCT
inlawrev-3436	231	1	80	80	NUM
inlawrev-3436	231	2	.	.	PUNCT
inlawrev-3436	232	1	see	see	VERB
inlawrev-3436	232	2	i	i	PROPN
inlawrev-3436	232	3	d	d	PROPN
inlawrev-3436	232	4	§	§	PROPN
inlawrev-3436	232	5	6	6	NUM
inlawrev-3436	232	6	-	-	SYM
inlawrev-3436	232	7	4.1	4.1	NUM
inlawrev-3436	232	8	-	-	PUNCT
inlawrev-3436	232	9	8	8	NUM
inlawrev-3436	232	10	-	-	SYM
inlawrev-3436	232	11	8	8	NUM
inlawrev-3436	232	12	.	.	NOUN
inlawrev-3436	233	1	2000	2000	NUM
inlawrev-3436	233	2	]	]	PUNCT
inlawrev-3436	234	1	taxation	taxation	NOUN
inlawrev-3436	234	2	1461	1461	NUM
inlawrev-3436	234	3	e.	e.	PROPN
inlawrev-3436	234	4	motor	motor	PROPN
inlawrev-3436	234	5	carrier	carrier	PROPN
inlawrev-3436	234	6	fuel	fuel	NOUN
inlawrev-3436	234	7	use	use	NOUN
inlawrev-3436	234	8	tax	tax	NOUN
inlawrev-3436	234	9	the	the	DET
inlawrev-3436	234	10	general	general	ADJ
inlawrev-3436	234	11	assembly	assembly	NOUN
inlawrev-3436	234	12	enacted	enact	VERB
inlawrev-3436	234	13	a	a	DET
inlawrev-3436	234	14	law	law	NOUN
inlawrev-3436	234	15	effecting	effect	VERB
inlawrev-3436	234	16	the	the	DET
inlawrev-3436	234	17	motor	motor	NOUN
inlawrev-3436	234	18	carrier	carrier	NOUN
inlawrev-3436	234	19	fuel	fuel	NOUN
inlawrev-3436	234	20	use	use	NOUN
inlawrev-3436	234	21	tax	tax	NOUN
inlawrev-3436	234	22	.	.	PUNCT
inlawrev-3436	235	1	*	*	PUNCT
inlawrev-3436	235	2	'	'	PUNCT
inlawrev-3436	235	3	the	the	DET
inlawrev-3436	235	4	law	law	NOUN
inlawrev-3436	235	5	established	establish	VERB
inlawrev-3436	235	6	a	a	DET
inlawrev-3436	235	7	proportional	proportional	ADJ
inlawrev-3436	235	8	use	use	NOUN
inlawrev-3436	235	9	credit	credit	NOUN
inlawrev-3436	235	10	for	for	ADP
inlawrev-3436	235	11	fuel	fuel	NOUN
inlawrev-3436	235	12	used	use	VERB
inlawrev-3436	235	13	to	to	ADP
inlawrev-3436	235	14	power	power	NOUN
inlawrev-3436	235	15	equipment	equipment	NOUN
inlawrev-3436	235	16	mounted	mount	VERB
inlawrev-3436	235	17	on	on	ADP
inlawrev-3436	235	18	a	a	DET
inlawrev-3436	235	19	motor	motor	NOUN
inlawrev-3436	235	20	vehicle.*^	vehicle.*^	PROPN
inlawrev-3436	235	21	the	the	DET
inlawrev-3436	235	22	credit	credit	NOUN
inlawrev-3436	235	23	is	be	AUX
inlawrev-3436	235	24	available	available	ADJ
inlawrev-3436	235	25	where	where	SCONJ
inlawrev-3436	235	26	the	the	DET
inlawrev-3436	235	27	equipment	equipment	NOUN
inlawrev-3436	235	28	shares	share	VERB
inlawrev-3436	235	29	a	a	DET
inlawrev-3436	235	30	common	common	ADJ
inlawrev-3436	235	31	fiiel	fiiel	ADJ
inlawrev-3436	235	32	tank	tank	NOUN
inlawrev-3436	235	33	with	with	ADP
inlawrev-3436	235	34	the	the	DET
inlawrev-3436	235	35	vehicle	vehicle	NOUN
inlawrev-3436	235	36	on	on	ADP
inlawrev-3436	235	37	which	which	PRON
inlawrev-3436	235	38	it	it	PRON
inlawrev-3436	235	39	is	be	AUX
inlawrev-3436	235	40	mounted.*^	mounted.*^	PROPN
inlawrev-3436	235	41	it	it	PRON
inlawrev-3436	235	42	applies	apply	VERB
inlawrev-3436	235	43	only	only	ADV
inlawrev-3436	235	44	to	to	ADP
inlawrev-3436	235	45	that	that	DET
inlawrev-3436	235	46	portion	portion	NOUN
inlawrev-3436	235	47	of	of	ADP
inlawrev-3436	235	48	the	the	DET
inlawrev-3436	235	49	fuel	fuel	NOUN
inlawrev-3436	235	50	used	use	VERB
inlawrev-3436	235	51	to	to	PART
inlawrev-3436	235	52	power	power	VERB
inlawrev-3436	235	53	the	the	DET
inlawrev-3436	235	54	mounted	mount	VERB
inlawrev-3436	235	55	equipment.^	equipment.^	NOUN
inlawrev-3436	235	56	however	however	ADV
inlawrev-3436	235	57	,	,	PUNCT
inlawrev-3436	235	58	the	the	DET
inlawrev-3436	235	59	credit	credit	NOUN
inlawrev-3436	235	60	applies	apply	VERB
inlawrev-3436	235	61	to	to	ADP
inlawrev-3436	235	62	such	such	ADJ
inlawrev-3436	235	63	fuel	fuel	NOUN
inlawrev-3436	235	64	whether	whether	SCONJ
inlawrev-3436	235	65	consumed	consume	VERB
inlawrev-3436	235	66	in	in	ADP
inlawrev-3436	235	67	indiana	indiana	PROPN
inlawrev-3436	235	68	or	or	CCONJ
inlawrev-3436	235	69	another	another	PRON
inlawrev-3436	235	70	state.*^	state.*^	PROPN
inlawrev-3436	235	71	the	the	DET
inlawrev-3436	235	72	credit	credit	NOUN
inlawrev-3436	235	73	is	be	AUX
inlawrev-3436	235	74	claimed	claim	VERB
inlawrev-3436	235	75	on	on	ADP
inlawrev-3436	235	76	the	the	DET
inlawrev-3436	235	77	motor	motor	NOUN
inlawrev-3436	235	78	carrier	carrier	NOUN
inlawrev-3436	235	79	's	's	PART
inlawrev-3436	235	80	quarterly	quarterly	ADJ
inlawrev-3436	235	81	return.*^	return.*^	PROPN
inlawrev-3436	235	82	in	in	ADP
inlawrev-3436	235	83	order	order	NOUN
inlawrev-3436	235	84	to	to	PART
inlawrev-3436	235	85	qualify	qualify	VERB
inlawrev-3436	235	86	for	for	ADP
inlawrev-3436	235	87	the	the	DET
inlawrev-3436	235	88	credit	credit	NOUN
inlawrev-3436	235	89	,	,	PUNCT
inlawrev-3436	235	90	the	the	DET
inlawrev-3436	235	91	motor	motor	NOUN
inlawrev-3436	235	92	carrier	carrier	NOUN
inlawrev-3436	235	93	must	must	AUX
inlawrev-3436	235	94	apply	apply	VERB
inlawrev-3436	235	95	for	for	ADP
inlawrev-3436	235	96	certification	certification	NOUN
inlawrev-3436	235	97	with	with	ADP
inlawrev-3436	235	98	the	the	DET
inlawrev-3436	235	99	idsr	idsr	NOUN
inlawrev-3436	235	100	and	and	CCONJ
inlawrev-3436	235	101	pay	pay	VERB
inlawrev-3436	235	102	a	a	DET
inlawrev-3436	235	103	one	one	NUM
inlawrev-3436	235	104	-	-	PUNCT
inlawrev-3436	235	105	time	time	NOUN
inlawrev-3436	235	106	fee	fee	NOUN
inlawrev-3436	235	107	of	of	ADP
inlawrev-3436	235	108	$	$	SYM
inlawrev-3436	235	109	7.*^	7.*^	NUM
inlawrev-3436	235	110	the	the	DET
inlawrev-3436	235	111	motor	motor	NOUN
inlawrev-3436	235	112	carrier	carrier	NOUN
inlawrev-3436	235	113	services	service	NOUN
inlawrev-3436	235	114	division	division	NOUN
inlawrev-3436	235	115	of	of	ADP
inlawrev-3436	235	116	the	the	DET
inlawrev-3436	235	117	idsr	idsr	NOUN
inlawrev-3436	235	118	is	be	AUX
inlawrev-3436	235	119	responsible	responsible	ADJ
inlawrev-3436	235	120	for	for	ADP
inlawrev-3436	235	121	issuing	issue	VERB
inlawrev-3436	235	122	the	the	DET
inlawrev-3436	235	123	certificates.^^	certificates.^^	NOUN
inlawrev-3436	236	1	the	the	DET
inlawrev-3436	236	2	idsr	idsr	NOUN
inlawrev-3436	236	3	determines	determine	VERB
inlawrev-3436	236	4	the	the	DET
inlawrev-3436	236	5	amount	amount	NOUN
inlawrev-3436	236	6	ofthe	ofthe	ADJ
inlawrev-3436	236	7	credit	credit	NOUN
inlawrev-3436	236	8	to	to	PART
inlawrev-3436	236	9	approve	approve	VERB
inlawrev-3436	236	10	subject	subject	NOUN
inlawrev-3436	236	11	to	to	ADP
inlawrev-3436	236	12	limitations	limitation	NOUN
inlawrev-3436	236	13	on	on	ADP
inlawrev-3436	236	14	the	the	DET
inlawrev-3436	236	15	aggregate	aggregate	ADJ
inlawrev-3436	236	16	amount	amount	NOUN
inlawrev-3436	236	17	ofcredits	ofcredit	NOUN
inlawrev-3436	236	18	granted	grant	VERB
inlawrev-3436	236	19	per	per	ADP
inlawrev-3436	236	20	quarter.*^	quarter.*^	PROPN
inlawrev-3436	236	21	ifclaims	ifclaim	NOUN
inlawrev-3436	236	22	submitted	submit	VERB
inlawrev-3436	236	23	exceed	exceed	VERB
inlawrev-3436	236	24	the	the	DET
inlawrev-3436	236	25	quarterly	quarterly	ADJ
inlawrev-3436	236	26	limit	limit	NOUN
inlawrev-3436	236	27	,	,	PUNCT
inlawrev-3436	236	28	they	they	PRON
inlawrev-3436	236	29	are	be	AUX
inlawrev-3436	236	30	to	to	PART
inlawrev-3436	236	31	be	be	AUX
inlawrev-3436	236	32	paid	pay	VERB
inlawrev-3436	236	33	on	on	ADP
inlawrev-3436	236	34	a	a	DET
inlawrev-3436	236	35	pro	pro	ADJ
inlawrev-3436	236	36	rata	rata	ADJ
inlawrev-3436	236	37	basis.^	basis.^	NOUN
inlawrev-3436	236	38	if	if	SCONJ
inlawrev-3436	236	39	they	they	PRON
inlawrev-3436	236	40	are	be	AUX
inlawrev-3436	236	41	less	less	ADJ
inlawrev-3436	236	42	than	than	ADP
inlawrev-3436	236	43	the	the	DET
inlawrev-3436	236	44	quarterly	quarterly	ADJ
inlawrev-3436	236	45	limit	limit	NOUN
inlawrev-3436	236	46	,	,	PUNCT
inlawrev-3436	236	47	the	the	DET
inlawrev-3436	236	48	difference	difference	NOUN
inlawrev-3436	236	49	is	be	AUX
inlawrev-3436	236	50	used	use	VERB
inlawrev-3436	236	51	to	to	PART
inlawrev-3436	236	52	increase	increase	VERB
inlawrev-3436	236	53	the	the	DET
inlawrev-3436	236	54	allotment	allotment	NOUN
inlawrev-3436	236	55	for	for	ADP
inlawrev-3436	236	56	the	the	DET
inlawrev-3436	236	57	following	follow	VERB
inlawrev-3436	236	58	quarter.^	quarter.^	NOUN
inlawrev-3436	236	59	'	'	PUNCT
inlawrev-3436	236	60	however	however	ADV
inlawrev-3436	236	61	,	,	PUNCT
inlawrev-3436	236	62	the	the	DET
inlawrev-3436	236	63	idsr	idsr	NOUN
inlawrev-3436	236	64	may	may	AUX
inlawrev-3436	236	65	not	not	PART
inlawrev-3436	236	66	approve	approve	VERB
inlawrev-3436	236	67	more	more	ADJ
inlawrev-3436	236	68	than	than	ADP
inlawrev-3436	236	69	$	$	SYM
inlawrev-3436	236	70	3.5	3.5	NUM
inlawrev-3436	236	71	million	million	NUM
inlawrev-3436	236	72	of	of	ADP
inlawrev-3436	236	73	proportional	proportional	ADJ
inlawrev-3436	236	74	use	use	NOUN
inlawrev-3436	236	75	credits	credit	NOUN
inlawrev-3436	236	76	in	in	ADP
inlawrev-3436	236	77	a	a	DET
inlawrev-3436	236	78	state	state	NOUN
inlawrev-3436	236	79	fiscal	fiscal	ADJ
inlawrev-3436	236	80	year.^^	year.^^	NOUN
inlawrev-3436	236	81	f.	f.	PROPN
inlawrev-3436	236	82	tax	tax	PROPN
inlawrev-3436	236	83	administration	administration	PROPN
inlawrev-3436	236	84	a	a	DET
inlawrev-3436	236	85	number	number	NOUN
inlawrev-3436	236	86	of	of	ADP
inlawrev-3436	236	87	laws	law	NOUN
inlawrev-3436	236	88	addressing	address	VERB
inlawrev-3436	236	89	tax	tax	NOUN
inlawrev-3436	236	90	administration	administration	NOUN
inlawrev-3436	236	91	were	be	AUX
inlawrev-3436	236	92	enacted	enact	VERB
inlawrev-3436	236	93	in	in	ADP
inlawrev-3436	236	94	1999	1999	NUM
inlawrev-3436	236	95	.	.	PUNCT
inlawrev-3436	237	1	one	one	NUM
inlawrev-3436	237	2	law	law	NOUN
inlawrev-3436	237	3	contained	contain	VERB
inlawrev-3436	237	4	multiple	multiple	ADJ
inlawrev-3436	237	5	provisions	provision	NOUN
inlawrev-3436	237	6	related	relate	VERB
inlawrev-3436	237	7	to	to	ADP
inlawrev-3436	237	8	the	the	DET
inlawrev-3436	237	9	administration	administration	NOUN
inlawrev-3436	237	10	of	of	ADP
inlawrev-3436	237	11	a	a	DET
inlawrev-3436	237	12	new	new	ADJ
inlawrev-3436	237	13	commercial	commercial	ADJ
inlawrev-3436	237	14	vehicle	vehicle	NOUN
inlawrev-3436	237	15	excise	excise	NOUN
inlawrev-3436	237	16	tax	tax	NOUN
inlawrev-3436	237	17	.	.	PUNCT
inlawrev-3436	238	1	'^	'^	AUX
inlawrev-3436	238	2	the	the	DET
inlawrev-3436	238	3	general	general	ADJ
inlawrev-3436	238	4	assembly	assembly	NOUN
inlawrev-3436	238	5	created	create	VERB
inlawrev-3436	238	6	this	this	DET
inlawrev-3436	238	7	tax	tax	NOUN
inlawrev-3436	238	8	as	as	ADP
inlawrev-3436	238	9	a	a	DET
inlawrev-3436	238	10	new	new	ADJ
inlawrev-3436	238	11	"	"	PUNCT
inlawrev-3436	238	12	listed	list	VERB
inlawrev-3436	238	13	tax	tax	NOUN
inlawrev-3436	238	14	"	"	PUNCT
inlawrev-3436	238	15	as	as	SCONJ
inlawrev-3436	238	16	defined	define	VERB
inlawrev-3436	238	17	in	in	ADP
inlawrev-3436	238	18	the	the	DET
inlawrev-3436	238	19	indiana	indiana	PROPN
inlawrev-3436	238	20	code.^	code.^	PROPN
inlawrev-3436	238	21	"	"	PUNCT
inlawrev-3436	238	22	*	*	PUNCT
inlawrev-3436	238	23	under	under	ADP
inlawrev-3436	238	24	the	the	DET
inlawrev-3436	238	25	previous	previous	ADJ
inlawrev-3436	238	26	vehicle	vehicle	NOUN
inlawrev-3436	238	27	tax	tax	NOUN
inlawrev-3436	238	28	system	system	NOUN
inlawrev-3436	238	29	,	,	PUNCT
inlawrev-3436	238	30	vehicles	vehicle	NOUN
inlawrev-3436	238	31	with	with	ADP
inlawrev-3436	238	32	a	a	DET
inlawrev-3436	238	33	weight	weight	NOUN
inlawrev-3436	238	34	of	of	ADP
inlawrev-3436	238	35	up	up	ADP
inlawrev-3436	238	36	to	to	PART
inlawrev-3436	238	37	1	1	NUM
inlawrev-3436	238	38	1,000	1,000	NUM
inlawrev-3436	238	39	pounds	pound	NOUN
inlawrev-3436	238	40	were	be	AUX
inlawrev-3436	238	41	taxable	taxable	ADJ
inlawrev-3436	238	42	under	under	ADP
inlawrev-3436	238	43	the	the	DET
inlawrev-3436	238	44	motor	motor	NOUN
inlawrev-3436	238	45	vehicle	vehicle	NOUN
inlawrev-3436	238	46	excise	excise	NOUN
inlawrev-3436	238	47	tax	tax	NOUN
inlawrev-3436	238	48	while	while	SCONJ
inlawrev-3436	238	49	vehicles	vehicle	NOUN
inlawrev-3436	238	50	above	above	ADP
inlawrev-3436	238	51	1	1	NUM
inlawrev-3436	238	52	1	1	NUM
inlawrev-3436	238	53	,	,	PUNCT
inlawrev-3436	238	54	000	000	NUM
inlawrev-3436	238	55	pounds	pound	NOUN
inlawrev-3436	238	56	were	be	AUX
inlawrev-3436	238	57	subject	subject	ADJ
inlawrev-3436	238	58	to	to	ADP
inlawrev-3436	238	59	the	the	DET
inlawrev-3436	238	60	personal	personal	ADJ
inlawrev-3436	238	61	property	property	NOUN
inlawrev-3436	238	62	tax.^^	tax.^^	PUNCT
inlawrev-3436	238	63	effective	effective	ADJ
inlawrev-3436	238	64	january	january	PROPN
inlawrev-3436	238	65	1	1	NUM
inlawrev-3436	238	66	,	,	PUNCT
inlawrev-3436	238	67	2000	2000	NUM
inlawrev-3436	238	68	,	,	PUNCT
inlawrev-3436	238	69	an	an	DET
inlawrev-3436	238	70	excise	excise	NOUN
inlawrev-3436	238	71	tax	tax	NOUN
inlawrev-3436	238	72	is	be	AUX
inlawrev-3436	238	73	imposed	impose	VERB
inlawrev-3436	238	74	on	on	ADP
inlawrev-3436	238	75	8	8	NUM
inlawrev-3436	238	76	1	1	NUM
inlawrev-3436	238	77	.	.	PUNCT
inlawrev-3436	239	1	indiana	indiana	PROPN
inlawrev-3436	239	2	taxes	tax	VERB
inlawrev-3436	239	3	motor	motor	NOUN
inlawrev-3436	239	4	carriers	carrier	NOUN
inlawrev-3436	239	5	for	for	ADP
inlawrev-3436	239	6	the	the	DET
inlawrev-3436	239	7	benefit	benefit	NOUN
inlawrev-3436	239	8	of	of	ADP
inlawrev-3436	239	9	using	use	VERB
inlawrev-3436	239	10	its	its	PRON
inlawrev-3436	239	11	highways	highway	NOUN
inlawrev-3436	239	12	based	base	VERB
inlawrev-3436	239	13	on	on	ADP
inlawrev-3436	239	14	the	the	DET
inlawrev-3436	239	15	number	number	NOUN
inlawrev-3436	239	16	ofgallons	ofgallon	NOUN
inlawrev-3436	239	17	offuel	offuel	NOUN
inlawrev-3436	239	18	the	the	DET
inlawrev-3436	239	19	carrier	carrier	NOUN
inlawrev-3436	239	20	consumes	consume	VERB
inlawrev-3436	239	21	on	on	ADP
inlawrev-3436	239	22	those	those	DET
inlawrev-3436	239	23	highways	highway	NOUN
inlawrev-3436	239	24	during	during	ADP
inlawrev-3436	239	25	a	a	DET
inlawrev-3436	239	26	tax	tax	NOUN
inlawrev-3436	239	27	year	year	NOUN
inlawrev-3436	239	28	.	.	PUNCT
inlawrev-3436	240	1	see	see	VERB
inlawrev-3436	240	2	i	i	PRON
inlawrev-3436	240	3	d.	d.	PROPN
inlawrev-3436	240	4	§	§	PROPN
inlawrev-3436	240	5	§	§	PROPN
inlawrev-3436	240	6	6	6	NUM
inlawrev-3436	240	7	-	-	SYM
inlawrev-3436	240	8	6	6	NUM
inlawrev-3436	240	9	-	-	SYM
inlawrev-3436	240	10	4	4	NUM
inlawrev-3436	240	11	.	.	NOUN
inlawrev-3436	240	12	1	1	NUM
inlawrev-3436	240	13	-4(a	-4(a	NOUN
inlawrev-3436	240	14	)	)	PUNCT
inlawrev-3436	240	15	,	,	PUNCT
inlawrev-3436	240	16	-4.5(a	-4.5(a	NUM
inlawrev-3436	240	17	)	)	PUNCT
inlawrev-3436	240	18	(	(	PUNCT
inlawrev-3436	240	19	supp	supp	PROPN
inlawrev-3436	240	20	.	.	PUNCT
inlawrev-3436	240	21	1999	1999	NUM
inlawrev-3436	240	22	)	)	PUNCT
inlawrev-3436	240	23	.	.	PUNCT
inlawrev-3436	241	1	82	82	X
inlawrev-3436	241	2	.	.	PUNCT
inlawrev-3436	242	1	see	see	VERB
inlawrev-3436	243	1	i	i	PROPN
inlawrev-3436	243	2	d	d	PROPN
inlawrev-3436	243	3	§	§	PROPN
inlawrev-3436	243	4	6	6	NUM
inlawrev-3436	243	5	-	-	SYM
inlawrev-3436	243	6	6	6	NUM
inlawrev-3436	243	7	-	-	SYM
inlawrev-3436	243	8	4.1	4.1	NUM
inlawrev-3436	243	9	-4(d	-4(d	NOUN
inlawrev-3436	243	10	)	)	PUNCT
inlawrev-3436	243	11	.	.	PUNCT
inlawrev-3436	244	1	83	83	NUM
inlawrev-3436	244	2	.	.	PUNCT
inlawrev-3436	245	1	see	see	VERB
inlawrev-3436	245	2	i	i	PROPN
inlawrev-3436	245	3	d	d	PROPN
inlawrev-3436	245	4	84	84	NUM
inlawrev-3436	245	5	.	.	PUNCT
inlawrev-3436	246	1	see	see	VERB
inlawrev-3436	246	2	i	i	PROPN
inlawrev-3436	246	3	d	d	PROPN
inlawrev-3436	246	4	85	85	NUM
inlawrev-3436	246	5	.	.	PUNCT
inlawrev-3436	247	1	see	see	VERB
inlawrev-3436	247	2	i	i	PROPN
inlawrev-3436	247	3	d.	d.	PROPN
inlawrev-3436	247	4	;	;	PUNCT
inlawrev-3436	247	5	see	see	VERB
inlawrev-3436	247	6	also	also	ADV
inlawrev-3436	247	7	infra	infra	VERB
inlawrev-3436	247	8	part	part	NOUN
inlawrev-3436	247	9	ii.g	ii.g	PROPN
inlawrev-3436	247	10	.	.	PUNCT
inlawrev-3436	248	1	86	86	NUM
inlawrev-3436	248	2	.	.	PUNCT
inlawrev-3436	249	1	see	see	VERB
inlawrev-3436	249	2	ind	ind	PROPN
inlawrev-3436	249	3	.	.	PUNCT
inlawrev-3436	250	1	code	code	PROPN
inlawrev-3436	250	2	§	§	PROPN
inlawrev-3436	250	3	6	6	NUM
inlawrev-3436	250	4	-	-	SYM
inlawrev-3436	250	5	6	6	NUM
inlawrev-3436	250	6	-	-	SYM
inlawrev-3436	250	7	4	4	NUM
inlawrev-3436	250	8	.	.	NOUN
inlawrev-3436	250	9	1	1	NUM
inlawrev-3436	250	10	-4(d	-4(d	NOUN
inlawrev-3436	250	11	)	)	PUNCT
inlawrev-3436	250	12	.	.	PUNCT
inlawrev-3436	251	1	87	87	NUM
inlawrev-3436	251	2	.	.	PUNCT
inlawrev-3436	252	1	see	see	VERB
inlawrev-3436	253	1	i	i	PROPN
inlawrev-3436	253	2	d	d	PROPN
inlawrev-3436	253	3	§	§	PROPN
inlawrev-3436	253	4	6	6	NUM
inlawrev-3436	253	5	-	-	SYM
inlawrev-3436	253	6	6	6	NUM
inlawrev-3436	253	7	-	-	SYM
inlawrev-3436	253	8	4	4	NUM
inlawrev-3436	253	9	.	.	NOUN
inlawrev-3436	253	10	1	1	NUM
inlawrev-3436	253	11	-4.7(c	-4.7(c	NUM
inlawrev-3436	253	12	)	)	PUNCT
inlawrev-3436	253	13	.	.	PUNCT
inlawrev-3436	254	1	(	(	PUNCT
inlawrev-3436	254	2	d	d	NOUN
inlawrev-3436	254	3	)	)	PUNCT
inlawrev-3436	254	4	.	.	PUNCT
inlawrev-3436	255	1	88	88	NUM
inlawrev-3436	255	2	.	.	PUNCT
inlawrev-3436	256	1	see	see	VERB
inlawrev-3436	256	2	i	i	PROPN
inlawrev-3436	256	3	d	d	PROPN
inlawrev-3436	256	4	§	§	PROPN
inlawrev-3436	256	5	6's.\-i'4	6's.\-i'4	NOUN
inlawrev-3436	256	6	.	.	PUNCT
inlawrev-3436	257	1	89	89	NUM
inlawrev-3436	257	2	.	.	PUNCT
inlawrev-3436	258	1	the	the	DET
inlawrev-3436	258	2	jimit	jimit	NOUN
inlawrev-3436	258	3	for	for	ADP
inlawrev-3436	258	4	the	the	DET
inlawrev-3436	258	5	first	first	ADJ
inlawrev-3436	258	6	quarter	quarter	NOUN
inlawrev-3436	258	7	is	be	AUX
inlawrev-3436	258	8	$	$	SYM
inlawrev-3436	258	9	1	1	NUM
inlawrev-3436	258	10	.375	.375	NUM
inlawrev-3436	258	11	million	million	NUM
inlawrev-3436	258	12	,	,	PUNCT
inlawrev-3436	258	13	second	second	ADJ
inlawrev-3436	258	14	quarter	quarter	NOUN
inlawrev-3436	258	15	$	$	SYM
inlawrev-3436	258	16	625,000	625,000	NUM
inlawrev-3436	258	17	,	,	PUNCT
inlawrev-3436	258	18	third	third	ADJ
inlawrev-3436	258	19	quarter	quarter	NOUN
inlawrev-3436	258	20	$	$	SYM
inlawrev-3436	258	21	625,000	625,000	NUM
inlawrev-3436	258	22	,	,	PUNCT
inlawrev-3436	258	23	4th	4th	ADJ
inlawrev-3436	258	24	quarter	quarter	NOUN
inlawrev-3436	258	25	$	$	SYM
inlawrev-3436	258	26	875,000	875,000	NUM
inlawrev-3436	258	27	.	.	PUNCT
inlawrev-3436	259	1	see	see	VERB
inlawrev-3436	260	1	i	i	PROPN
inlawrev-3436	260	2	d	d	PROPN
inlawrev-3436	260	3	§	§	PROPN
inlawrev-3436	260	4	6	6	NUM
inlawrev-3436	260	5	-	-	SYM
inlawrev-3436	260	6	6	6	NUM
inlawrev-3436	260	7	-	-	SYM
inlawrev-3436	260	8	4	4	NUM
inlawrev-3436	260	9	.	.	PUNCT
inlawrev-3436	260	10	l-4.8(d)(l)-(4	l-4.8(d)(l)-(4	NUM
inlawrev-3436	260	11	)	)	PUNCT
inlawrev-3436	260	12	.	.	PUNCT
inlawrev-3436	261	1	90	90	NUM
inlawrev-3436	261	2	.	.	PUNCT
inlawrev-3436	262	1	5ee	5ee	ADJ
inlawrev-3436	262	2	it/.	it/.	NOUN
inlawrev-3436	262	3	§	§	PROPN
inlawrev-3436	262	4	6	6	NUM
inlawrev-3436	262	5	-	-	SYM
inlawrev-3436	262	6	6	6	NUM
inlawrev-3436	262	7	-	-	PUNCT
inlawrev-3436	262	8	4.1	4.1	NUM
inlawrev-3436	262	9	-	-	PUNCT
inlawrev-3436	262	10	4.8(0	4.8(0	NUM
inlawrev-3436	262	11	)	)	PUNCT
inlawrev-3436	262	12	.	.	PUNCT
inlawrev-3436	263	1	91	91	NUM
inlawrev-3436	263	2	.	.	PUNCT
inlawrev-3436	264	1	see	see	VERB
inlawrev-3436	265	1	i	i	PROPN
inlawrev-3436	265	2	d	d	PROPN
inlawrev-3436	265	3	§	§	PROPN
inlawrev-3436	265	4	6	6	NUM
inlawrev-3436	265	5	-	-	SYM
inlawrev-3436	265	6	6	6	NUM
inlawrev-3436	265	7	-	-	SYM
inlawrev-3436	265	8	4	4	NUM
inlawrev-3436	265	9	.	.	NOUN
inlawrev-3436	265	10	1	1	NUM
inlawrev-3436	265	11	-4.8(d	-4.8(d	NOUN
inlawrev-3436	265	12	)	)	PUNCT
inlawrev-3436	265	13	(	(	PUNCT
inlawrev-3436	265	14	1	1	X
inlawrev-3436	265	15	)	)	PUNCT
inlawrev-3436	265	16	-(4	-(4	PROPN
inlawrev-3436	265	17	)	)	PUNCT
inlawrev-3436	265	18	.	.	PUNCT
inlawrev-3436	266	1	92	92	NUM
inlawrev-3436	266	2	.	.	X
inlawrev-3436	267	1	5eeiflf.§	5eeiflf.§	NUM
inlawrev-3436	267	2	6	6	NUM
inlawrev-3436	267	3	-	-	SYM
inlawrev-3436	267	4	6	6	NUM
inlawrev-3436	267	5	-	-	SYM
inlawrev-3436	267	6	4.1	4.1	NUM
inlawrev-3436	267	7	-4.8(d	-4.8(d	NOUN
inlawrev-3436	267	8	)	)	PUNCT
inlawrev-3436	267	9	.	.	PUNCT
inlawrev-3436	268	1	93	93	NUM
inlawrev-3436	268	2	.	.	PUNCT
inlawrev-3436	269	1	see	see	VERB
inlawrev-3436	269	2	h.r	h.r	PROPN
inlawrev-3436	269	3	.	.	PROPN
inlawrev-3436	269	4	2022	2022	NUM
inlawrev-3436	269	5	,	,	PUNCT
inlawrev-3436	269	6	§	§	PROPN
inlawrev-3436	269	7	2	2	NUM
inlawrev-3436	269	8	,	,	PUNCT
inlawrev-3436	269	9	1	1	NUM
inlawrev-3436	269	10	1	1	NUM
inlawrev-3436	269	11	1th	1th	ADJ
inlawrev-3436	269	12	leg	leg	NOUN
inlawrev-3436	269	13	.	.	PUNCT
inlawrev-3436	269	14	,	,	PUNCT
inlawrev-3436	269	15	1st	1st	ADJ
inlawrev-3436	269	16	reg	reg	NOUN
inlawrev-3436	269	17	.	.	PUNCT
inlawrev-3436	270	1	sess	sess	PROPN
inlawrev-3436	270	2	.	.	PUNCT
inlawrev-3436	271	1	(	(	PUNCT
inlawrev-3436	271	2	ind	ind	NOUN
inlawrev-3436	271	3	.	.	PUNCT
inlawrev-3436	271	4	1999	1999	NUM
inlawrev-3436	271	5	)	)	PUNCT
inlawrev-3436	271	6	.	.	PUNCT
inlawrev-3436	272	1	94	94	X
inlawrev-3436	272	2	.	.	PUNCT
inlawrev-3436	273	1	see	see	VERB
inlawrev-3436	273	2	ind	ind	PROPN
inlawrev-3436	273	3	.	.	PUNCT
inlawrev-3436	274	1	code	code	PROPN
inlawrev-3436	274	2	§	§	PROPN
inlawrev-3436	274	3	6	6	NUM
inlawrev-3436	274	4	-	-	SYM
inlawrev-3436	274	5	8.1	8.1	NUM
inlawrev-3436	274	6	-	-	PUNCT
inlawrev-3436	274	7	1	1	NUM
inlawrev-3436	274	8	-	-	SYM
inlawrev-3436	274	9	1	1	NUM
inlawrev-3436	274	10	.	.	NOUN
inlawrev-3436	274	11	95	95	NUM
inlawrev-3436	274	12	.	.	PUNCT
inlawrev-3436	275	1	see	see	VERB
inlawrev-3436	276	1	i	i	PROPN
inlawrev-3436	276	2	d	d	PROPN
inlawrev-3436	276	3	§	§	PROPN
inlawrev-3436	276	4	6	6	NUM
inlawrev-3436	276	5	-	-	SYM
inlawrev-3436	276	6	6	6	NUM
inlawrev-3436	276	7	-	-	NUM
inlawrev-3436	276	8	5l(i)(4	5l(i)(4	NUM
inlawrev-3436	276	9	)	)	PUNCT
inlawrev-3436	276	10	.	.	PUNCT
inlawrev-3436	277	1	1462	1462	NUM
inlawrev-3436	277	2	indiana	indiana	PROPN
inlawrev-3436	277	3	law	law	PROPN
inlawrev-3436	277	4	review	review	NOUN
inlawrev-3436	278	1	[	[	X
inlawrev-3436	278	2	vol	vol	NOUN
inlawrev-3436	278	3	.	.	PUNCT
inlawrev-3436	279	1	33:1455	33:1455	NUM
inlawrev-3436	279	2	commercial	commercial	ADJ
inlawrev-3436	279	3	vehicles	vehicle	NOUN
inlawrev-3436	279	4	like	like	ADP
inlawrev-3436	279	5	trucks	truck	NOUN
inlawrev-3436	279	6	,	,	PUNCT
inlawrev-3436	279	7	tractors	tractor	NOUN
inlawrev-3436	279	8	,	,	PUNCT
inlawrev-3436	279	9	trailers	trailer	NOUN
inlawrev-3436	279	10	,	,	PUNCT
inlawrev-3436	279	11	and	and	CCONJ
inlawrev-3436	279	12	semi	semi	NOUN
inlawrev-3436	279	13	-	-	NOUN
inlawrev-3436	279	14	trailers	trailer	NOUN
inlawrev-3436	279	15	instead	instead	ADV
inlawrev-3436	279	16	of	of	ADP
inlawrev-3436	279	17	a	a	DET
inlawrev-3436	279	18	personal	personal	ADJ
inlawrev-3436	279	19	property	property	NOUN
inlawrev-3436	279	20	tax.^^	tax.^^	NOUN
inlawrev-3436	279	21	the	the	DET
inlawrev-3436	279	22	new	new	ADJ
inlawrev-3436	279	23	excise	excise	NOUN
inlawrev-3436	279	24	tax	tax	NOUN
inlawrev-3436	279	25	is	be	AUX
inlawrev-3436	279	26	based	base	VERB
inlawrev-3436	279	27	on	on	ADP
inlawrev-3436	279	28	the	the	DET
inlawrev-3436	279	29	weight	weight	NOUN
inlawrev-3436	279	30	of	of	ADP
inlawrev-3436	279	31	the	the	DET
inlawrev-3436	279	32	vehicle	vehicle	NOUN
inlawrev-3436	279	33	and	and	CCONJ
inlawrev-3436	279	34	is	be	AUX
inlawrev-3436	279	35	paid	pay	VERB
inlawrev-3436	279	36	at	at	ADP
inlawrev-3436	279	37	vehicle	vehicle	NOUN
inlawrev-3436	279	38	registration.^^	registration.^^	PUNCT
inlawrev-3436	280	1	however	however	ADV
inlawrev-3436	280	2	,	,	PUNCT
inlawrev-3436	280	3	the	the	DET
inlawrev-3436	280	4	tax	tax	NOUN
inlawrev-3436	280	5	imposed	impose	VERB
inlawrev-3436	280	6	on	on	ADP
inlawrev-3436	280	7	farm	farm	NOUN
inlawrev-3436	280	8	vehicles	vehicle	NOUN
inlawrev-3436	280	9	is	be	AUX
inlawrev-3436	280	10	50	50	NUM
inlawrev-3436	280	11	%	%	NOUN
inlawrev-3436	280	12	ofthe	ofthe	ADJ
inlawrev-3436	280	13	tax	tax	NOUN
inlawrev-3436	280	14	on	on	ADP
inlawrev-3436	280	15	non	non	ADJ
inlawrev-3436	280	16	-	-	ADJ
inlawrev-3436	280	17	farm	farm	ADJ
inlawrev-3436	280	18	commercial	commercial	ADJ
inlawrev-3436	280	19	vehicles	vehicle	NOUN
inlawrev-3436	280	20	ofthe	ofthe	ADJ
inlawrev-3436	280	21	same	same	ADJ
inlawrev-3436	280	22	weight.^^	weight.^^	X
inlawrev-3436	281	1	the	the	DET
inlawrev-3436	281	2	statute	statute	NOUN
inlawrev-3436	281	3	sets	set	VERB
inlawrev-3436	281	4	out	out	ADP
inlawrev-3436	281	5	the	the	DET
inlawrev-3436	281	6	commercial	commercial	ADJ
inlawrev-3436	281	7	vehicle	vehicle	NOUN
inlawrev-3436	281	8	excise	excise	NOUN
inlawrev-3436	281	9	tax	tax	NOUN
inlawrev-3436	281	10	rates	rate	NOUN
inlawrev-3436	281	11	for	for	ADP
inlawrev-3436	281	12	the	the	DET
inlawrev-3436	281	13	calendar	calendar	NOUN
inlawrev-3436	281	14	year	year	NOUN
inlawrev-3436	281	15	2000	2000	NUM
inlawrev-3436	281	16	and	and	CCONJ
inlawrev-3436	281	17	provides	provide	VERB
inlawrev-3436	281	18	the	the	DET
inlawrev-3436	281	19	method	method	NOUN
inlawrev-3436	281	20	for	for	ADP
inlawrev-3436	281	21	establishing	establish	VERB
inlawrev-3436	281	22	the	the	DET
inlawrev-3436	281	23	rate	rate	NOUN
inlawrev-3436	281	24	in	in	ADP
inlawrev-3436	281	25	later	late	ADJ
inlawrev-3436	281	26	years.^^	years.^^	NOUN
inlawrev-3436	281	27	primary	primary	ADJ
inlawrev-3436	281	28	responsibility	responsibility	NOUN
inlawrev-3436	281	29	for	for	ADP
inlawrev-3436	281	30	the	the	DET
inlawrev-3436	281	31	administration	administration	NOUN
inlawrev-3436	281	32	and	and	CCONJ
inlawrev-3436	281	33	collection	collection	NOUN
inlawrev-3436	281	34	of	of	ADP
inlawrev-3436	281	35	the	the	DET
inlawrev-3436	281	36	new	new	ADJ
inlawrev-3436	281	37	tax	tax	NOUN
inlawrev-3436	281	38	lies	lie	VERB
inlawrev-3436	281	39	with	with	ADP
inlawrev-3436	281	40	the	the	DET
inlawrev-3436	281	41	idsr	idsr	NOUN
inlawrev-3436	281	42	.	.	PUNCT
inlawrev-3436	281	43	'	'	PUNCT
inlawrev-3436	281	44	°	°	PROPN
inlawrev-3436	281	45	°	°	SCONJ
inlawrev-3436	281	46	the	the	DET
inlawrev-3436	281	47	motor	motor	NOUN
inlawrev-3436	281	48	carrier	carrier	NOUN
inlawrev-3436	281	49	services	service	NOUN
inlawrev-3436	281	50	division	division	NOUN
inlawrev-3436	281	51	of	of	ADP
inlawrev-3436	281	52	the	the	DET
inlawrev-3436	281	53	idsr	idsr	NOUN
inlawrev-3436	281	54	determines	determine	VERB
inlawrev-3436	281	55	the	the	DET
inlawrev-3436	281	56	amount	amount	NOUN
inlawrev-3436	281	57	of	of	ADP
inlawrev-3436	281	58	tax	tax	NOUN
inlawrev-3436	281	59	due	due	ADJ
inlawrev-3436	281	60	on	on	ADP
inlawrev-3436	281	61	a	a	DET
inlawrev-3436	281	62	commercial	commercial	ADJ
inlawrev-3436	281	63	vehicle	vehicle	NOUN
inlawrev-3436	281	64	for	for	ADP
inlawrev-3436	281	65	a	a	DET
inlawrev-3436	281	66	tax	tax	NOUN
inlawrev-3436	281	67	year	year	NOUN
inlawrev-3436	281	68	.	.	PUNCT
inlawrev-3436	282	1	^^^	^^^	PUNCT
inlawrev-3436	282	2	however	however	ADV
inlawrev-3436	282	3	,	,	PUNCT
inlawrev-3436	282	4	because	because	SCONJ
inlawrev-3436	282	5	the	the	DET
inlawrev-3436	282	6	tax	tax	NOUN
inlawrev-3436	282	7	is	be	AUX
inlawrev-3436	282	8	collected	collect	VERB
inlawrev-3436	282	9	at	at	ADP
inlawrev-3436	282	10	the	the	DET
inlawrev-3436	282	11	time	time	NOUN
inlawrev-3436	282	12	ofvehicle	ofvehicle	NOUN
inlawrev-3436	282	13	registration	registration	NOUN
inlawrev-3436	282	14	,	,	PUNCT
inlawrev-3436	282	15	the	the	DET
inlawrev-3436	282	16	bureau	bureau	NOUN
inlawrev-3436	282	17	ofmotor	ofmotor	NOUN
inlawrev-3436	282	18	vehicles	vehicle	NOUN
inlawrev-3436	282	19	(	(	PUNCT
inlawrev-3436	282	20	"	"	PUNCT
inlawrev-3436	282	21	bmv	bmv	NOUN
inlawrev-3436	282	22	"	"	PUNCT
inlawrev-3436	282	23	)	)	PUNCT
inlawrev-3436	282	24	is	be	AUX
inlawrev-3436	282	25	required	require	VERB
inlawrev-3436	282	26	to	to	PART
inlawrev-3436	282	27	collect	collect	VERB
inlawrev-3436	282	28	the	the	DET
inlawrev-3436	282	29	tax	tax	NOUN
inlawrev-3436	282	30	paid	pay	VERB
inlawrev-3436	282	31	by	by	ADP
inlawrev-3436	282	32	owners	owner	NOUN
inlawrev-3436	282	33	ofintrastate	ofintrastate	ADJ
inlawrev-3436	282	34	trucks	truck	NOUN
inlawrev-3436	282	35	registering	register	VERB
inlawrev-3436	282	36	in	in	ADP
inlawrev-3436	282	37	indiana	indiana	PROPN
inlawrev-3436	282	38	.	.	PUNCT
inlawrev-3436	282	39	'	'	PUNCT
inlawrev-3436	283	1	°	°	NOUN
inlawrev-3436	283	2	^	^	PUNCT
inlawrev-3436	283	3	the	the	DET
inlawrev-3436	283	4	idsr	idsr	NOUN
inlawrev-3436	283	5	will	will	AUX
inlawrev-3436	283	6	collect	collect	VERB
inlawrev-3436	283	7	the	the	DET
inlawrev-3436	283	8	tax	tax	NOUN
inlawrev-3436	283	9	paid	pay	VERB
inlawrev-3436	283	10	by	by	ADP
inlawrev-3436	283	11	owners	owner	NOUN
inlawrev-3436	283	12	of	of	ADP
inlawrev-3436	283	13	interstate	interstate	ADJ
inlawrev-3436	283	14	trucks	truck	NOUN
inlawrev-3436	283	15	which	which	PRON
inlawrev-3436	283	16	are	be	AUX
inlawrev-3436	283	17	not	not	PART
inlawrev-3436	283	18	registered	register	VERB
inlawrev-3436	283	19	with	with	ADP
inlawrev-3436	283	20	the	the	DET
inlawrev-3436	283	21	bmv	bmv	NOUN
inlawrev-3436	283	22	but	but	CCONJ
inlawrev-3436	283	23	instead	instead	ADV
inlawrev-3436	283	24	under	under	ADP
inlawrev-3436	283	25	the	the	DET
inlawrev-3436	283	26	international	international	ADJ
inlawrev-3436	283	27	registration	registration	NOUN
inlawrev-3436	283	28	plan.^	plan.^	PROPN
inlawrev-3436	283	29	°	°	NOUN
inlawrev-3436	283	30	^	^	PUNCT
inlawrev-3436	283	31	any	any	DET
inlawrev-3436	283	32	attempt	attempt	NOUN
inlawrev-3436	283	33	to	to	PART
inlawrev-3436	283	34	avoid	avoid	VERB
inlawrev-3436	283	35	the	the	DET
inlawrev-3436	283	36	tax	tax	NOUN
inlawrev-3436	283	37	will	will	AUX
inlawrev-3436	283	38	subject	subject	VERB
inlawrev-3436	283	39	the	the	DET
inlawrev-3436	283	40	taxpayer	taxpayer	NOUN
inlawrev-3436	283	41	to	to	ADP
inlawrev-3436	283	42	the	the	DET
inlawrev-3436	283	43	same	same	ADJ
inlawrev-3436	283	44	penalty	penalty	NOUN
inlawrev-3436	283	45	as	as	ADP
inlawrev-3436	283	46	failing	fail	VERB
inlawrev-3436	283	47	to	to	PART
inlawrev-3436	283	48	file	file	VERB
inlawrev-3436	283	49	a	a	DET
inlawrev-3436	283	50	tax	tax	NOUN
inlawrev-3436	283	51	return	return	NOUN
inlawrev-3436	283	52	.	.	PUNCT
inlawrev-3436	284	1	^^'^	^^'^	NOUN
inlawrev-3436	284	2	furthermore	furthermore	ADV
inlawrev-3436	284	3	,	,	PUNCT
inlawrev-3436	284	4	the	the	DET
inlawrev-3436	284	5	commercial	commercial	ADJ
inlawrev-3436	284	6	vehicle	vehicle	NOUN
inlawrev-3436	284	7	excise	excise	NOUN
inlawrev-3436	284	8	tax	tax	NOUN
inlawrev-3436	284	9	is	be	AUX
inlawrev-3436	284	10	exempted	exempt	VERB
inlawrev-3436	284	11	from	from	ADP
inlawrev-3436	284	12	the	the	DET
inlawrev-3436	284	13	departments	department	NOUN
inlawrev-3436	284	14	confidentiality	confidentiality	NOUN
inlawrev-3436	284	15	statute	statute	NOUN
inlawrev-3436	284	16	and	and	CCONJ
inlawrev-3436	284	17	any	any	DET
inlawrev-3436	284	18	information	information	NOUN
inlawrev-3436	284	19	relating	relate	VERB
inlawrev-3436	284	20	to	to	ADP
inlawrev-3436	284	21	the	the	DET
inlawrev-3436	284	22	delinquency	delinquency	NOUN
inlawrev-3436	284	23	or	or	CCONJ
inlawrev-3436	284	24	evasion	evasion	NOUN
inlawrev-3436	284	25	ofthe	ofthe	NOUN
inlawrev-3436	284	26	tax	tax	NOUN
inlawrev-3436	284	27	may	may	AUX
inlawrev-3436	284	28	be	be	AUX
inlawrev-3436	284	29	released	release	VERB
inlawrev-3436	284	30	to	to	ADP
inlawrev-3436	284	31	another	another	DET
inlawrev-3436	284	32	state	state	NOUN
inlawrev-3436	284	33	for	for	ADP
inlawrev-3436	284	34	the	the	DET
inlawrev-3436	284	35	purpose	purpose	NOUN
inlawrev-3436	284	36	of	of	ADP
inlawrev-3436	284	37	enforcement	enforcement	NOUN
inlawrev-3436	284	38	and	and	CCONJ
inlawrev-3436	284	39	collection	collection	NOUN
inlawrev-3436	284	40	.	.	PUNCT
inlawrev-3436	285	1	^^^	^^^	PROPN
inlawrev-3436	285	2	g.	g.	PROPN
inlawrev-3436	285	3	innkeeper	innkeeper	NOUN
inlawrev-3436	285	4	's	's	PART
inlawrev-3436	285	5	tax	tax	NOUN
inlawrev-3436	285	6	and	and	CCONJ
inlawrev-3436	285	7	other	other	ADJ
inlawrev-3436	285	8	local	local	ADJ
inlawrev-3436	285	9	taxes	taxis	NOUN
inlawrev-3436	285	10	the	the	DET
inlawrev-3436	285	11	general	general	ADJ
inlawrev-3436	285	12	assembly	assembly	NOUN
inlawrev-3436	285	13	enacted	enact	VERB
inlawrev-3436	285	14	one	one	NUM
inlawrev-3436	285	15	law	law	NOUN
inlawrev-3436	285	16	with	with	ADP
inlawrev-3436	285	17	two	two	NUM
inlawrev-3436	285	18	key	key	ADJ
inlawrev-3436	285	19	provisions	provision	NOUN
inlawrev-3436	285	20	affecting	affect	VERB
inlawrev-3436	285	21	the	the	DET
inlawrev-3436	285	22	innkeeper	innkeeper	NOUN
inlawrev-3436	285	23	's	's	PART
inlawrev-3436	285	24	tax	tax	NOUN
inlawrev-3436	285	25	of	of	ADP
inlawrev-3436	285	26	vanderburgh	vanderburgh	PROPN
inlawrev-3436	285	27	county.^^	county.^^	PUNCT
inlawrev-3436	286	1	the	the	DET
inlawrev-3436	286	2	innkeeper	innkeeper	NOUN
inlawrev-3436	286	3	's	's	PART
inlawrev-3436	286	4	tax	tax	NOUN
inlawrev-3436	286	5	is	be	AUX
inlawrev-3436	286	6	levied	levy	VERB
inlawrev-3436	286	7	on	on	ADP
inlawrev-3436	286	8	those	those	PRON
inlawrev-3436	286	9	engaged	engage	VERB
inlawrev-3436	286	10	in	in	ADP
inlawrev-3436	286	11	renting	rent	VERB
inlawrev-3436	286	12	or	or	CCONJ
inlawrev-3436	286	13	furnishing	furnish	VERB
inlawrev-3436	286	14	rooms	room	NOUN
inlawrev-3436	286	15	,	,	PUNCT
inlawrev-3436	286	16	lodgings	lodging	NOUN
inlawrev-3436	286	17	,	,	PUNCT
inlawrev-3436	286	18	or	or	CCONJ
inlawrev-3436	286	19	accommodations	accommodation	NOUN
inlawrev-3436	286	20	for	for	ADP
inlawrev-3436	286	21	a	a	DET
inlawrev-3436	286	22	period	period	NOUN
inlawrev-3436	286	23	less	less	ADJ
inlawrev-3436	286	24	than	than	ADP
inlawrev-3436	286	25	thirty	thirty	NUM
inlawrev-3436	286	26	days	day	NOUN
inlawrev-3436	286	27	.	.	PUNCT
inlawrev-3436	287	1	'^^	'^^	X
inlawrev-3436	287	2	the	the	DET
inlawrev-3436	287	3	5	5	NUM
inlawrev-3436	287	4	%	%	NOUN
inlawrev-3436	287	5	tax	tax	NOUN
inlawrev-3436	287	6	is	be	AUX
inlawrev-3436	287	7	imposed	impose	VERB
inlawrev-3436	287	8	in	in	ADP
inlawrev-3436	287	9	addition	addition	NOUN
inlawrev-3436	287	10	to	to	ADP
inlawrev-3436	287	11	any	any	DET
inlawrev-3436	287	12	applicable	applicable	ADJ
inlawrev-3436	287	13	state	state	NOUN
inlawrev-3436	287	14	sales	sale	NOUN
inlawrev-3436	287	15	tax	tax	NOUN
inlawrev-3436	287	16	.	.	PUNCT
inlawrev-3436	288	1	'^^	'^^	PROPN
inlawrev-3436	288	2	prior	prior	ADV
inlawrev-3436	288	3	to	to	ADP
inlawrev-3436	288	4	the	the	DET
inlawrev-3436	288	5	enactment	enactment	NOUN
inlawrev-3436	288	6	ofthis	ofthis	ADJ
inlawrev-3436	288	7	law	law	NOUN
inlawrev-3436	288	8	,	,	PUNCT
inlawrev-3436	288	9	40	40	NUM
inlawrev-3436	288	10	%	%	NOUN
inlawrev-3436	288	11	ofthe	ofthe	NOUN
inlawrev-3436	288	12	funds	fund	NOUN
inlawrev-3436	288	13	collected	collect	VERB
inlawrev-3436	288	14	under	under	ADP
inlawrev-3436	288	15	this	this	DET
inlawrev-3436	288	16	5	5	NUM
inlawrev-3436	288	17	%	%	NOUN
inlawrev-3436	288	18	tax	tax	NOUN
inlawrev-3436	288	19	were	be	AUX
inlawrev-3436	288	20	deposited	deposit	VERB
inlawrev-3436	288	21	in	in	ADP
inlawrev-3436	288	22	the	the	DET
inlawrev-3436	288	23	county	county	NOUN
inlawrev-3436	288	24	's	's	PART
inlawrev-3436	288	25	visitor	visitor	NOUN
inlawrev-3436	288	26	promotion	promotion	NOUN
inlawrev-3436	288	27	fund	fund	NOUN
inlawrev-3436	288	28	and	and	CCONJ
inlawrev-3436	288	29	the	the	DET
inlawrev-3436	288	30	remaining	remain	VERB
inlawrev-3436	288	31	60	60	NUM
inlawrev-3436	288	32	%	%	NOUN
inlawrev-3436	288	33	to	to	ADP
inlawrev-3436	288	34	the	the	DET
inlawrev-3436	288	35	tourism	tourism	NOUN
inlawrev-3436	288	36	capital	capital	NOUN
inlawrev-3436	288	37	improvement	improvement	NOUN
inlawrev-3436	288	38	fund.^^^	fund.^^^	PROPN
inlawrev-3436	288	39	the	the	DET
inlawrev-3436	288	40	newly	newly	ADV
inlawrev-3436	288	41	enacted	enact	VERB
inlawrev-3436	288	42	bill	bill	NOUN
inlawrev-3436	288	43	requires	require	VERB
inlawrev-3436	288	44	that	that	SCONJ
inlawrev-3436	288	45	,	,	PUNCT
inlawrev-3436	288	46	beginning	begin	VERB
inlawrev-3436	288	47	january	january	PROPN
inlawrev-3436	288	48	1	1	NUM
inlawrev-3436	288	49	,	,	PUNCT
inlawrev-3436	288	50	2000	2000	NUM
inlawrev-3436	288	51	,	,	PUNCT
inlawrev-3436	288	52	the	the	DET
inlawrev-3436	288	53	60	60	NUM
inlawrev-3436	288	54	%	%	NOUN
inlawrev-3436	288	55	96	96	NUM
inlawrev-3436	288	56	.	.	PUNCT
inlawrev-3436	289	1	see	see	VERB
inlawrev-3436	289	2	i	i	PRON
inlawrev-3436	289	3	d.	d.	PROPN
inlawrev-3436	289	4	§	§	PROPN
inlawrev-3436	289	5	6	6	NUM
inlawrev-3436	289	6	-	-	SYM
inlawrev-3436	289	7	6	6	NUM
inlawrev-3436	289	8	-	-	PUNCT
inlawrev-3436	289	9	5.5	5.5	NUM
inlawrev-3436	289	10	-	-	PUNCT
inlawrev-3436	289	11	3(a	3(a	NUM
inlawrev-3436	289	12	)	)	PUNCT
inlawrev-3436	289	13	.	.	PUNCT
inlawrev-3436	290	1	97	97	NUM
inlawrev-3436	290	2	.	.	PUNCT
inlawrev-3436	291	1	see	see	VERB
inlawrev-3436	291	2	i	i	PRON
inlawrev-3436	291	3	d.	d.	PROPN
inlawrev-3436	291	4	§	§	PROPN
inlawrev-3436	291	5	6	6	NUM
inlawrev-3436	291	6	-	-	SYM
inlawrev-3436	291	7	6	6	NUM
inlawrev-3436	291	8	-	-	PUNCT
inlawrev-3436	291	9	5.5	5.5	NUM
inlawrev-3436	291	10	-	-	PUNCT
inlawrev-3436	291	11	8(a	8(a	NUM
inlawrev-3436	291	12	)	)	PUNCT
inlawrev-3436	291	13	.	.	PUNCT
inlawrev-3436	292	1	98	98	NUM
inlawrev-3436	292	2	.	.	PUNCT
inlawrev-3436	293	1	see	see	VERB
inlawrev-3436	294	1	i	i	PROPN
inlawrev-3436	294	2	d	d	PROPN
inlawrev-3436	294	3	§	§	PROPN
inlawrev-3436	294	4	6	6	NUM
inlawrev-3436	294	5	-	-	SYM
inlawrev-3436	294	6	6	6	NUM
inlawrev-3436	294	7	-	-	PUNCT
inlawrev-3436	294	8	5.5	5.5	NUM
inlawrev-3436	294	9	-	-	SYM
inlawrev-3436	294	10	7.5	7.5	NUM
inlawrev-3436	294	11	.	.	PUNCT
inlawrev-3436	295	1	99	99	NUM
inlawrev-3436	295	2	.	.	PUNCT
inlawrev-3436	296	1	see	see	VERB
inlawrev-3436	297	1	i	i	PROPN
inlawrev-3436	297	2	d	d	PROPN
inlawrev-3436	297	3	§	§	PROPN
inlawrev-3436	297	4	6	6	NUM
inlawrev-3436	297	5	-	-	SYM
inlawrev-3436	297	6	6	6	NUM
inlawrev-3436	297	7	-	-	PUNCT
inlawrev-3436	297	8	5.5	5.5	NUM
inlawrev-3436	297	9	-	-	PUNCT
inlawrev-3436	297	10	4	4	NUM
inlawrev-3436	297	11	.	.	NOUN
inlawrev-3436	297	12	100	100	NUM
inlawrev-3436	297	13	.	.	PUNCT
inlawrev-3436	298	1	see	see	VERB
inlawrev-3436	299	1	i	i	PROPN
inlawrev-3436	299	2	d	d	PROPN
inlawrev-3436	299	3	§	§	PROPN
inlawrev-3436	299	4	6	6	NUM
inlawrev-3436	299	5	-	-	SYM
inlawrev-3436	299	6	8	8	NUM
inlawrev-3436	299	7	.	.	NOUN
inlawrev-3436	299	8	1	1	NUM
inlawrev-3436	299	9	-	-	SYM
inlawrev-3436	299	10	31(a	31(a	NUM
inlawrev-3436	299	11	)	)	PUNCT
inlawrev-3436	299	12	.	.	PUNCT
inlawrev-3436	300	1	101	101	NUM
inlawrev-3436	300	2	.	.	PUNCT
inlawrev-3436	301	1	see	see	VERB
inlawrev-3436	301	2	i	i	PROPN
inlawrev-3436	301	3	d	d	PROPN
inlawrev-3436	301	4	§	§	PROPN
inlawrev-3436	301	5	6	6	NUM
inlawrev-3436	301	6	-	-	SYM
inlawrev-3436	301	7	8.1	8.1	NUM
inlawrev-3436	301	8	-	-	PUNCT
inlawrev-3436	301	9	4	4	NUM
inlawrev-3436	301	10	-	-	SYM
inlawrev-3436	301	11	4	4	NUM
inlawrev-3436	301	12	.	.	NOUN
inlawrev-3436	301	13	102	102	NUM
inlawrev-3436	301	14	.	.	PUNCT
inlawrev-3436	302	1	see	see	VERB
inlawrev-3436	303	1	i	i	PROPN
inlawrev-3436	303	2	d	d	PROPN
inlawrev-3436	303	3	§	§	PROPN
inlawrev-3436	303	4	6	6	NUM
inlawrev-3436	303	5	-	-	SYM
inlawrev-3436	303	6	8	8	NUM
inlawrev-3436	303	7	.	.	NOUN
inlawrev-3436	303	8	1	1	NUM
inlawrev-3436	303	9	-	-	SYM
inlawrev-3436	303	10	31(c	31(c	NUM
inlawrev-3436	303	11	)	)	PUNCT
inlawrev-3436	303	12	.	.	PUNCT
inlawrev-3436	304	1	103	103	NUM
inlawrev-3436	304	2	.	.	PUNCT
inlawrev-3436	305	1	see	see	VERB
inlawrev-3436	305	2	i	i	PROPN
inlawrev-3436	305	3	d	d	PROPN
inlawrev-3436	305	4	104	104	NUM
inlawrev-3436	305	5	.	.	PUNCT
inlawrev-3436	306	1	^eei^.	^eei^.	ADP
inlawrev-3436	306	2	§	§	PROPN
inlawrev-3436	306	3	6	6	NUM
inlawrev-3436	306	4	-	-	SYM
inlawrev-3436	306	5	8.1	8.1	NUM
inlawrev-3436	306	6	-	-	PUNCT
inlawrev-3436	306	7	5	5	NUM
inlawrev-3436	306	8	-	-	NUM
inlawrev-3436	306	9	2(d	2(d	NUM
inlawrev-3436	306	10	)	)	PUNCT
inlawrev-3436	306	11	.	.	PUNCT
inlawrev-3436	307	1	105	105	NUM
inlawrev-3436	307	2	.	.	PUNCT
inlawrev-3436	307	3	see	see	VERB
inlawrev-3436	308	1	i	i	PROPN
inlawrev-3436	308	2	d	d	PROPN
inlawrev-3436	308	3	§	§	PROPN
inlawrev-3436	308	4	6	6	NUM
inlawrev-3436	308	5	-	-	SYM
inlawrev-3436	308	6	8.1	8.1	NUM
inlawrev-3436	308	7	-	-	PUNCT
inlawrev-3436	308	8	7	7	NUM
inlawrev-3436	308	9	-	-	SYM
inlawrev-3436	308	10	10	10	NUM
inlawrev-3436	308	11	)	)	PUNCT
inlawrev-3436	308	12	,	,	PUNCT
inlawrev-3436	308	13	(	(	PUNCT
inlawrev-3436	308	14	k	k	NOUN
inlawrev-3436	308	15	)	)	PUNCT
inlawrev-3436	308	16	.	.	PUNCT
inlawrev-3436	309	1	106	106	NUM
inlawrev-3436	309	2	.	.	PUNCT
inlawrev-3436	310	1	see	see	VERB
inlawrev-3436	310	2	h.r	h.r	PROPN
inlawrev-3436	310	3	.	.	PROPN
inlawrev-3436	310	4	1458	1458	NUM
inlawrev-3436	310	5	,	,	PUNCT
inlawrev-3436	310	6	1	1	NUM
inlawrev-3436	310	7	1	1	NUM
inlawrev-3436	310	8	1th	1th	ADJ
inlawrev-3436	310	9	leg	leg	NOUN
inlawrev-3436	310	10	.	.	PUNCT
inlawrev-3436	310	11	,	,	PUNCT
inlawrev-3436	310	12	1st	1st	ADJ
inlawrev-3436	310	13	reg	reg	NOUN
inlawrev-3436	310	14	.	.	PUNCT
inlawrev-3436	311	1	sess	sess	PROPN
inlawrev-3436	311	2	.	.	PUNCT
inlawrev-3436	312	1	(	(	PUNCT
inlawrev-3436	312	2	ind	ind	NOUN
inlawrev-3436	312	3	.	.	PUNCT
inlawrev-3436	312	4	1999	1999	NUM
inlawrev-3436	312	5	)	)	PUNCT
inlawrev-3436	312	6	.	.	PUNCT
inlawrev-3436	313	1	107	107	NUM
inlawrev-3436	313	2	.	.	PUNCT
inlawrev-3436	314	1	see	see	VERB
inlawrev-3436	314	2	ind	ind	PROPN
inlawrev-3436	314	3	.	.	PUNCT
inlawrev-3436	315	1	code	code	PROPN
inlawrev-3436	315	2	§	§	PROPN
inlawrev-3436	315	3	6	6	NUM
inlawrev-3436	315	4	-	-	SYM
inlawrev-3436	315	5	9	9	NUM
inlawrev-3436	315	6	-	-	NUM
inlawrev-3436	315	7	2.5	2.5	NUM
inlawrev-3436	315	8	-	-	SYM
inlawrev-3436	315	9	6	6	NUM
inlawrev-3436	315	10	(	(	PUNCT
inlawrev-3436	315	11	1998	1998	NUM
inlawrev-3436	315	12	)	)	PUNCT
inlawrev-3436	315	13	.	.	PUNCT
inlawrev-3436	316	1	108	108	NUM
inlawrev-3436	316	2	.	.	PUNCT
inlawrev-3436	317	1	see	see	VERB
inlawrev-3436	317	2	i	i	PROPN
inlawrev-3436	317	3	d	d	PROPN
inlawrev-3436	317	4	109	109	NUM
inlawrev-3436	317	5	.	.	PUNCT
inlawrev-3436	318	1	5ee	5ee	ADJ
inlawrev-3436	318	2	z^.	z^.	NOUN
inlawrev-3436	318	3	§	§	PROPN
inlawrev-3436	318	4	6	6	NUM
inlawrev-3436	318	5	-	-	SYM
inlawrev-3436	318	6	9	9	NUM
inlawrev-3436	318	7	-	-	NUM
inlawrev-3436	318	8	2.5	2.5	NUM
inlawrev-3436	318	9	-	-	SYM
inlawrev-3436	318	10	7	7	NUM
inlawrev-3436	318	11	,	,	PUNCT
inlawrev-3436	318	12	-7.5	-7.5	NOUN
inlawrev-3436	318	13	.	.	NOUN
inlawrev-3436	318	14	2000	2000	NUM
inlawrev-3436	318	15	]	]	PUNCT
inlawrev-3436	318	16	taxation	taxation	NOUN
inlawrev-3436	318	17	1463	1463	NUM
inlawrev-3436	318	18	distribution	distribution	NOUN
inlawrev-3436	318	19	to	to	ADP
inlawrev-3436	318	20	the	the	DET
inlawrev-3436	318	21	tourism	tourism	NOUN
inlawrev-3436	318	22	capital	capital	NOUN
inlawrev-3436	318	23	improvement	improvement	NOUN
inlawrev-3436	318	24	fund	fund	NOUN
inlawrev-3436	318	25	will	will	AUX
inlawrev-3436	318	26	be	be	AUX
inlawrev-3436	318	27	decreased	decrease	VERB
inlawrev-3436	318	28	to	to	ADP
inlawrev-3436	318	29	20	20	NUM
inlawrev-3436	318	30	%	%	NOUN
inlawrev-3436	318	31	.	.	PUNCT
inlawrev-3436	318	32	'	'	PUNCT
inlawrev-3436	319	1	'	'	PUNCT
inlawrev-3436	319	2	°	°	VERB
inlawrev-3436	320	1	the	the	DET
inlawrev-3436	320	2	funds	fund	NOUN
inlawrev-3436	320	3	making	make	VERB
inlawrev-3436	320	4	up	up	ADP
inlawrev-3436	320	5	the	the	DET
inlawrev-3436	320	6	40	40	NUM
inlawrev-3436	320	7	%	%	NOUN
inlawrev-3436	320	8	reduction	reduction	NOUN
inlawrev-3436	320	9	will	will	AUX
inlawrev-3436	320	10	instead	instead	ADV
inlawrev-3436	320	11	be	be	AUX
inlawrev-3436	320	12	distributed	distribute	VERB
inlawrev-3436	320	13	to	to	ADP
inlawrev-3436	320	14	the	the	DET
inlawrev-3436	320	15	new	new	ADJ
inlawrev-3436	320	16	convention	convention	NOUN
inlawrev-3436	320	17	center	center	NOUN
inlawrev-3436	320	18	operating	operating	NOUN
inlawrev-3436	320	19	fund	fund	NOUN
inlawrev-3436	320	20	that	that	PRON
inlawrev-3436	320	21	was	be	AUX
inlawrev-3436	320	22	created	create	VERB
inlawrev-3436	320	23	by	by	ADP
inlawrev-3436	320	24	a	a	DET
inlawrev-3436	320	25	second	second	ADJ
inlawrev-3436	320	26	provision	provision	NOUN
inlawrev-3436	320	27	of	of	ADP
inlawrev-3436	320	28	the	the	DET
inlawrev-3436	320	29	law	law	NOUN
inlawrev-3436	320	30	.	.	PUNCT
inlawrev-3436	320	31	'	'	PUNCT
inlawrev-3436	321	1	"	"	PUNCT
inlawrev-3436	321	2	this	this	DET
inlawrev-3436	321	3	new	new	ADJ
inlawrev-3436	321	4	fund	fund	NOUN
inlawrev-3436	321	5	will	will	AUX
inlawrev-3436	321	6	be	be	AUX
inlawrev-3436	321	7	used	use	VERB
inlawrev-3436	321	8	solely	solely	ADV
inlawrev-3436	321	9	to	to	PART
inlawrev-3436	321	10	pay	pay	VERB
inlawrev-3436	321	11	for	for	ADP
inlawrev-3436	321	12	operating	operating	NOUN
inlawrev-3436	321	13	expenses	expense	NOUN
inlawrev-3436	321	14	of	of	ADP
inlawrev-3436	321	15	vanderburgh	vanderburgh	PROPN
inlawrev-3436	321	16	county	county	PROPN
inlawrev-3436	321	17	's	's	PART
inlawrev-3436	321	18	convention	convention	NOUN
inlawrev-3436	321	19	center	center	NOUN
inlawrev-3436	321	20	.	.	PUNCT
inlawrev-3436	322	1	''^	''^	PROPN
inlawrev-3436	323	1	this	this	DET
inlawrev-3436	323	2	new	new	ADJ
inlawrev-3436	323	3	distribution	distribution	NOUN
inlawrev-3436	323	4	formula	formula	NOUN
inlawrev-3436	323	5	will	will	AUX
inlawrev-3436	323	6	be	be	AUX
inlawrev-3436	323	7	effective	effective	ADJ
inlawrev-3436	323	8	between	between	ADP
inlawrev-3436	323	9	january	january	PROPN
inlawrev-3436	323	10	1	1	NUM
inlawrev-3436	323	11	,	,	PUNCT
inlawrev-3436	323	12	2000	2000	NUM
inlawrev-3436	323	13	,	,	PUNCT
inlawrev-3436	323	14	and	and	CCONJ
inlawrev-3436	323	15	december	december	PROPN
inlawrev-3436	323	16	31	31	NUM
inlawrev-3436	323	17	,	,	PUNCT
inlawrev-3436	323	18	2005.*'^	2005.*'^	NUM
inlawrev-3436	323	19	at	at	ADP
inlawrev-3436	323	20	that	that	DET
inlawrev-3436	323	21	point	point	NOUN
inlawrev-3436	323	22	,	,	PUNCT
inlawrev-3436	323	23	the	the	DET
inlawrev-3436	323	24	convention	convention	NOUN
inlawrev-3436	323	25	center	center	NOUN
inlawrev-3436	323	26	operating	operating	NOUN
inlawrev-3436	323	27	fund	fund	NOUN
inlawrev-3436	323	28	will	will	AUX
inlawrev-3436	323	29	be	be	AUX
inlawrev-3436	323	30	dissolved	dissolve	VERB
inlawrev-3436	323	31	and	and	CCONJ
inlawrev-3436	323	32	the	the	DET
inlawrev-3436	323	33	funds	fund	NOUN
inlawrev-3436	323	34	will	will	AUX
inlawrev-3436	323	35	again	again	ADV
inlawrev-3436	323	36	be	be	AUX
inlawrev-3436	323	37	distributed	distribute	VERB
inlawrev-3436	323	38	to	to	ADP
inlawrev-3436	323	39	the	the	DET
inlawrev-3436	323	40	tourism	tourism	NOUN
inlawrev-3436	323	41	capital	capital	NOUN
inlawrev-3436	323	42	improvement	improvement	PROPN
inlawrev-3436	323	43	fund	fund	PROPN
inlawrev-3436	323	44	.	.	PUNCT
inlawrev-3436	324	1	"	"	PUNCT
inlawrev-3436	324	2	'	'	PUNCT
inlawrev-3436	324	3	*	*	NUM
inlawrev-3436	324	4	two	two	NUM
inlawrev-3436	324	5	other	other	ADJ
inlawrev-3436	324	6	counties	county	NOUN
inlawrev-3436	324	7	also	also	ADV
inlawrev-3436	324	8	had	have	VERB
inlawrev-3436	324	9	their	their	PRON
inlawrev-3436	324	10	innkeeper	innkeeper	NOUN
inlawrev-3436	324	11	's	's	PART
inlawrev-3436	324	12	statutes	statute	NOUN
inlawrev-3436	324	13	amended	amend	VERB
inlawrev-3436	324	14	by	by	ADP
inlawrev-3436	324	15	the	the	DET
inlawrev-3436	324	16	general	general	ADJ
inlawrev-3436	324	17	assembly	assembly	NOUN
inlawrev-3436	324	18	in	in	ADP
inlawrev-3436	324	19	1999	1999	NUM
inlawrev-3436	324	20	.	.	PUNCT
inlawrev-3436	325	1	under	under	ADP
inlawrev-3436	325	2	one	one	NUM
inlawrev-3436	325	3	law	law	NOUN
inlawrev-3436	325	4	,	,	PUNCT
inlawrev-3436	325	5	the	the	DET
inlawrev-3436	325	6	vigo	vigo	PROPN
inlawrev-3436	325	7	county	county	PROPN
inlawrev-3436	325	8	council	council	NOUN
inlawrev-3436	325	9	was	be	AUX
inlawrev-3436	325	10	permitted	permit	VERB
inlawrev-3436	325	11	to	to	PART
inlawrev-3436	325	12	increase	increase	VERB
inlawrev-3436	325	13	its	its	PRON
inlawrev-3436	325	14	innkeeper	innkeeper	NOUN
inlawrev-3436	325	15	's	's	PART
inlawrev-3436	325	16	tax	tax	NOUN
inlawrev-3436	325	17	rate	rate	NOUN
inlawrev-3436	325	18	ceiling	ceiling	NOUN
inlawrev-3436	325	19	from	from	ADP
inlawrev-3436	325	20	2	2	NUM
inlawrev-3436	325	21	%	%	NOUN
inlawrev-3436	325	22	to	to	ADP
inlawrev-3436	325	23	a	a	DET
inlawrev-3436	325	24	maximum	maximum	NOUN
inlawrev-3436	325	25	of	of	ADP
inlawrev-3436	325	26	5%."^	5%."^	NUM
inlawrev-3436	325	27	a	a	DET
inlawrev-3436	325	28	separate	separate	ADJ
inlawrev-3436	325	29	law	law	NOUN
inlawrev-3436	325	30	addressed	address	VERB
inlawrev-3436	325	31	the	the	DET
inlawrev-3436	325	32	possible	possible	ADJ
inlawrev-3436	325	33	uses	use	NOUN
inlawrev-3436	325	34	of	of	ADP
inlawrev-3436	325	35	funds	fund	NOUN
inlawrev-3436	325	36	collected	collect	VERB
inlawrev-3436	325	37	under	under	ADP
inlawrev-3436	325	38	jackson	jackson	PROPN
inlawrev-3436	325	39	county	county	PROPN
inlawrev-3436	325	40	's	's	PART
inlawrev-3436	325	41	innkeeper	innkeeper	NOUN
inlawrev-3436	325	42	's	's	PART
inlawrev-3436	325	43	tax	tax	NOUN
inlawrev-3436	325	44	.	.	PUNCT
inlawrev-3436	326	1	"^	"^	PUNCT
inlawrev-3436	326	2	the	the	DET
inlawrev-3436	326	3	law	law	NOUN
inlawrev-3436	326	4	added	add	VERB
inlawrev-3436	326	5	a	a	DET
inlawrev-3436	326	6	separate	separate	ADJ
inlawrev-3436	326	7	chapter	chapter	NOUN
inlawrev-3436	326	8	to	to	ADP
inlawrev-3436	326	9	the	the	DET
inlawrev-3436	326	10	indiana	indiana	PROPN
inlawrev-3436	326	11	code	code	PROPN
inlawrev-3436	326	12	specifically	specifically	ADV
inlawrev-3436	326	13	addressing	address	VERB
inlawrev-3436	326	14	jackson	jackson	PROPN
inlawrev-3436	326	15	county	county	PROPN
inlawrev-3436	326	16	which	which	PRON
inlawrev-3436	326	17	had	have	AUX
inlawrev-3436	326	18	been	be	AUX
inlawrev-3436	326	19	collecting	collect	VERB
inlawrev-3436	326	20	the	the	DET
inlawrev-3436	326	21	tax	tax	NOUN
inlawrev-3436	326	22	under	under	ADP
inlawrev-3436	326	23	the	the	DET
inlawrev-3436	326	24	uniform	uniform	PROPN
inlawrev-3436	326	25	county	county	PROPN
inlawrev-3436	326	26	innkeeper	innkeeper	NOUN
inlawrev-3436	326	27	's	's	PART
inlawrev-3436	326	28	tax	tax	NOUN
inlawrev-3436	326	29	.	.	PUNCT
inlawrev-3436	327	1	"^	"^	VERB
inlawrev-3436	327	2	the	the	DET
inlawrev-3436	327	3	tax	tax	NOUN
inlawrev-3436	327	4	rate	rate	NOUN
inlawrev-3436	327	5	and	and	CCONJ
inlawrev-3436	327	6	collection	collection	NOUN
inlawrev-3436	327	7	procedures	procedure	NOUN
inlawrev-3436	327	8	were	be	AUX
inlawrev-3436	327	9	not	not	PART
inlawrev-3436	327	10	changed	change	VERB
inlawrev-3436	327	11	.	.	PUNCT
inlawrev-3436	328	1	however	however	ADV
inlawrev-3436	328	2	,	,	PUNCT
inlawrev-3436	328	3	the	the	DET
inlawrev-3436	328	4	law	law	NOUN
inlawrev-3436	328	5	does	do	AUX
inlawrev-3436	328	6	allow	allow	VERB
inlawrev-3436	328	7	jackson	jackson	PROPN
inlawrev-3436	328	8	county	county	PROPN
inlawrev-3436	328	9	to	to	PART
inlawrev-3436	328	10	spend	spend	VERB
inlawrev-3436	328	11	up	up	ADP
inlawrev-3436	328	12	to	to	PART
inlawrev-3436	328	13	25	25	NUM
inlawrev-3436	328	14	%	%	NOUN
inlawrev-3436	328	15	of	of	ADP
inlawrev-3436	328	16	the	the	DET
inlawrev-3436	328	17	collected	collect	VERB
inlawrev-3436	328	18	funds	fund	NOUN
inlawrev-3436	328	19	on	on	ADP
inlawrev-3436	328	20	economic	economic	ADJ
inlawrev-3436	328	21	and	and	CCONJ
inlawrev-3436	328	22	industrial	industrial	ADJ
inlawrev-3436	328	23	development	development	NOUN
inlawrev-3436	328	24	.	.	PUNCT
inlawrev-3436	329	1	"	"	PUNCT
inlawrev-3436	329	2	*	*	PUNCT
inlawrev-3436	329	3	under	under	ADP
inlawrev-3436	329	4	the	the	DET
inlawrev-3436	329	5	prior	prior	ADJ
inlawrev-3436	329	6	law	law	NOUN
inlawrev-3436	329	7	,	,	PUNCT
inlawrev-3436	329	8	the	the	DET
inlawrev-3436	329	9	county	county	NOUN
inlawrev-3436	329	10	could	could	AUX
inlawrev-3436	329	11	only	only	ADV
inlawrev-3436	329	12	use	use	VERB
inlawrev-3436	329	13	the	the	DET
inlawrev-3436	329	14	funds	fund	NOUN
inlawrev-3436	329	15	to	to	PART
inlawrev-3436	329	16	promote	promote	VERB
inlawrev-3436	329	17	conventions	convention	NOUN
inlawrev-3436	329	18	and	and	CCONJ
inlawrev-3436	329	19	tourism	tourism	NOUN
inlawrev-3436	329	20	.	.	PUNCT
inlawrev-3436	330	1	"^	"^	PART
inlawrev-3436	330	2	h.	h.	PROPN
inlawrev-3436	330	3	miscellaneous	miscellaneous	ADJ
inlawrev-3436	330	4	provisions	provision	NOUN
inlawrev-3436	330	5	there	there	PRON
inlawrev-3436	330	6	were	be	VERB
inlawrev-3436	330	7	several	several	ADJ
inlawrev-3436	330	8	laws	law	NOUN
inlawrev-3436	330	9	passed	pass	VERB
inlawrev-3436	330	10	which	which	PRON
inlawrev-3436	330	11	contained	contain	VERB
inlawrev-3436	330	12	provisions	provision	NOUN
inlawrev-3436	330	13	impacting	impact	VERB
inlawrev-3436	330	14	state	state	NOUN
inlawrev-3436	330	15	tax	tax	NOUN
inlawrev-3436	330	16	issues	issue	NOUN
inlawrev-3436	330	17	that	that	PRON
inlawrev-3436	330	18	do	do	AUX
inlawrev-3436	330	19	not	not	PART
inlawrev-3436	330	20	fall	fall	VERB
inlawrev-3436	330	21	within	within	ADP
inlawrev-3436	330	22	the	the	DET
inlawrev-3436	330	23	broad	broad	ADJ
inlawrev-3436	330	24	categories	category	NOUN
inlawrev-3436	330	25	previously	previously	ADV
inlawrev-3436	330	26	addressed	address	VERB
inlawrev-3436	330	27	.	.	PUNCT
inlawrev-3436	331	1	in	in	ADP
inlawrev-3436	331	2	one	one	NUM
inlawrev-3436	331	3	law	law	NOUN
inlawrev-3436	331	4	,	,	PUNCT
inlawrev-3436	331	5	the	the	DET
inlawrev-3436	331	6	general	general	ADJ
inlawrev-3436	331	7	assembly	assembly	NOUN
inlawrev-3436	331	8	altered	alter	VERB
inlawrev-3436	331	9	the	the	DET
inlawrev-3436	331	10	procedure	procedure	NOUN
inlawrev-3436	331	11	for	for	ADP
inlawrev-3436	331	12	obtaining	obtain	VERB
inlawrev-3436	331	13	a	a	DET
inlawrev-3436	331	14	mobile	mobile	ADJ
inlawrev-3436	331	15	home	home	NOUN
inlawrev-3436	331	16	transportation	transportation	NOUN
inlawrev-3436	331	17	permit	permit	NOUN
inlawrev-3436	331	18	from	from	ADP
inlawrev-3436	331	19	the	the	DET
inlawrev-3436	331	20	motor	motor	NOUN
inlawrev-3436	331	21	carrier	carrier	NOUN
inlawrev-3436	331	22	services	service	NOUN
inlawrev-3436	331	23	division	division	NOUN
inlawrev-3436	331	24	of	of	ADP
inlawrev-3436	331	25	the	the	DET
inlawrev-3436	331	26	idsr	idsr	NOUN
inlawrev-3436	331	27	.	.	PUNCT
inlawrev-3436	332	1	'^^	'^^	PROPN
inlawrev-3436	333	1	under	under	ADP
inlawrev-3436	333	2	the	the	DET
inlawrev-3436	333	3	previous	previous	ADJ
inlawrev-3436	333	4	system	system	NOUN
inlawrev-3436	333	5	,	,	PUNCT
inlawrev-3436	333	6	a	a	DET
inlawrev-3436	333	7	manufacturer	manufacturer	NOUN
inlawrev-3436	333	8	had	have	VERB
inlawrev-3436	333	9	to	to	PART
inlawrev-3436	333	10	obtain	obtain	VERB
inlawrev-3436	333	11	a	a	DET
inlawrev-3436	333	12	separate	separate	ADJ
inlawrev-3436	333	13	permit	permit	NOUN
inlawrev-3436	333	14	for	for	ADP
inlawrev-3436	333	15	each	each	DET
inlawrev-3436	333	16	trip	trip	NOUN
inlawrev-3436	333	17	at	at	ADP
inlawrev-3436	333	18	a	a	DET
inlawrev-3436	333	19	cost	cost	NOUN
inlawrev-3436	333	20	of	of	ADP
inlawrev-3436	333	21	$	$	SYM
inlawrev-3436	333	22	10	10	NUM
inlawrev-3436	333	23	or	or	CCONJ
inlawrev-3436	333	24	$	$	SYM
inlawrev-3436	333	25	1	1	NUM
inlawrev-3436	333	26	8	8	NUM
inlawrev-3436	333	27	per	per	ADP
inlawrev-3436	333	28	trip	trip	NOUN
inlawrev-3436	333	29	.	.	PUNCT
inlawrev-3436	334	1	'^	'^	NOUN
inlawrev-3436	334	2	'	'	PART
inlawrev-3436	334	3	the	the	DET
inlawrev-3436	334	4	cost	cost	NOUN
inlawrev-3436	334	5	and	and	CCONJ
inlawrev-3436	334	6	the	the	DET
inlawrev-3436	334	7	processing	processing	NOUN
inlawrev-3436	334	8	time	time	NOUN
inlawrev-3436	334	9	led	lead	VERB
inlawrev-3436	334	10	some	some	DET
inlawrev-3436	334	11	manufacturers	manufacturer	NOUN
inlawrev-3436	334	12	to	to	PART
inlawrev-3436	334	13	transport	transport	VERB
inlawrev-3436	334	14	mobile	mobile	ADJ
inlawrev-3436	334	15	homes	home	NOUN
inlawrev-3436	334	16	without	without	ADP
inlawrev-3436	334	17	obtaining	obtain	VERB
inlawrev-3436	334	18	the	the	DET
inlawrev-3436	334	19	permits	permit	NOUN
inlawrev-3436	334	20	.	.	PUNCT
inlawrev-3436	335	1	the	the	DET
inlawrev-3436	335	2	new	new	ADJ
inlawrev-3436	335	3	provision	provision	NOUN
inlawrev-3436	335	4	was	be	AUX
inlawrev-3436	335	5	intended	intend	VERB
inlawrev-3436	335	6	to	to	PART
inlawrev-3436	335	7	increase	increase	VERB
inlawrev-3436	335	8	compliance	compliance	NOUN
inlawrev-3436	335	9	with	with	ADP
inlawrev-3436	335	10	the	the	DET
inlawrev-3436	335	11	permit	permit	NOUN
inlawrev-3436	335	12	1	1	NUM
inlawrev-3436	335	13	10	10	NUM
inlawrev-3436	335	14	.	.	PUNCT
inlawrev-3436	336	1	see	see	VERB
inlawrev-3436	336	2	i	i	PRON
inlawrev-3436	336	3	d.	d.	PROPN
inlawrev-3436	336	4	§	§	PROPN
inlawrev-3436	336	5	6	6	NUM
inlawrev-3436	336	6	-	-	SYM
inlawrev-3436	336	7	9	9	NUM
inlawrev-3436	336	8	-	-	NUM
inlawrev-3436	336	9	2.5	2.5	NUM
inlawrev-3436	336	10	-	-	SYM
inlawrev-3436	336	11	7.5	7.5	NUM
inlawrev-3436	336	12	(	(	PUNCT
inlawrev-3436	336	13	supp	supp	PROPN
inlawrev-3436	336	14	.	.	PUNCT
inlawrev-3436	336	15	1999	1999	NUM
inlawrev-3436	336	16	)	)	PUNCT
inlawrev-3436	336	17	.	.	PUNCT
inlawrev-3436	337	1	111	111	NUM
inlawrev-3436	337	2	.	.	X
inlawrev-3436	337	3	seeid.^6'9'1.5'1.1	seeid.^6'9'1.5'1.1	NOUN
inlawrev-3436	337	4	.	.	PUNCT
inlawrev-3436	338	1	112	112	NUM
inlawrev-3436	338	2	.	.	PUNCT
inlawrev-3436	339	1	see	see	VERB
inlawrev-3436	339	2	i	i	PRON
inlawrev-3436	339	3	d.	d.	PROPN
inlawrev-3436	339	4	113	113	NUM
inlawrev-3436	339	5	.	.	PUNCT
inlawrev-3436	340	1	see	see	VERB
inlawrev-3436	340	2	i	i	PRON
inlawrev-3436	340	3	d.	d.	PROPN
inlawrev-3436	340	4	114	114	NUM
inlawrev-3436	340	5	.	.	PUNCT
inlawrev-3436	341	1	^ee	^ee	NOUN
inlawrev-3436	341	2	/f/.	/f/.	PUNCT
inlawrev-3436	342	1	§	§	PROPN
inlawrev-3436	342	2	6	6	NUM
inlawrev-3436	342	3	-	-	SYM
inlawrev-3436	342	4	9	9	NUM
inlawrev-3436	342	5	-	-	NUM
inlawrev-3436	342	6	2.5	2.5	NUM
inlawrev-3436	342	7	-	-	SYM
inlawrev-3436	342	8	7.5	7.5	NUM
inlawrev-3436	342	9	.	.	PUNCT
inlawrev-3436	342	10	115	115	NUM
inlawrev-3436	342	11	.	.	PUNCT
inlawrev-3436	343	1	see	see	VERB
inlawrev-3436	343	2	i	i	PROPN
inlawrev-3436	343	3	d	d	PROPN
inlawrev-3436	343	4	§	§	PROPN
inlawrev-3436	343	5	6	6	NUM
inlawrev-3436	343	6	-	-	SYM
inlawrev-3436	343	7	9	9	NUM
inlawrev-3436	343	8	-	-	PUNCT
inlawrev-3436	343	9	11	11	NUM
inlawrev-3436	343	10	-	-	SYM
inlawrev-3436	343	11	6	6	NUM
inlawrev-3436	343	12	.	.	NOUN
inlawrev-3436	343	13	116	116	NUM
inlawrev-3436	343	14	.	.	PUNCT
inlawrev-3436	344	1	5eeh.r	5eeh.r	NUM
inlawrev-3436	344	2	.	.	PUNCT
inlawrev-3436	345	1	1074	1074	NUM
inlawrev-3436	345	2	,	,	PUNCT
inlawrev-3436	345	3	§	§	PROPN
inlawrev-3436	345	4	1	1	NUM
inlawrev-3436	345	5	,	,	PUNCT
inlawrev-3436	345	6	11	11	NUM
inlawrev-3436	345	7	1th	1th	ADJ
inlawrev-3436	345	8	leg	leg	NOUN
inlawrev-3436	345	9	.	.	PUNCT
inlawrev-3436	345	10	,	,	PUNCT
inlawrev-3436	345	11	istreg	istreg	NOUN
inlawrev-3436	345	12	.	.	PUNCT
inlawrev-3436	346	1	sess.(ind	sess.(ind	PROPN
inlawrev-3436	346	2	.	.	PUNCT
inlawrev-3436	347	1	1999	1999	NUM
inlawrev-3436	347	2	)	)	PUNCT
inlawrev-3436	347	3	(	(	PUNCT
inlawrev-3436	347	4	codified	codify	VERB
inlawrev-3436	347	5	at	at	ADP
inlawrev-3436	347	6	ind	ind	PROPN
inlawrev-3436	347	7	.	.	PUNCT
inlawrev-3436	348	1	code	code	PROPN
inlawrev-3436	348	2	§	§	PROPN
inlawrev-3436	348	3	6	6	NUM
inlawrev-3436	348	4	-	-	SYM
inlawrev-3436	348	5	932	932	NUM
inlawrev-3436	348	6	(	(	PUNCT
inlawrev-3436	348	7	supp	supp	PROPN
inlawrev-3436	348	8	.	.	PUNCT
inlawrev-3436	349	1	1999^	1999^	NUM
inlawrev-3436	349	2	)	)	PUNCT
inlawrev-3436	349	3	.	.	PUNCT
inlawrev-3436	350	1	1	1	NUM
inlawrev-3436	350	2	1	1	NUM
inlawrev-3436	350	3	7	7	NUM
inlawrev-3436	350	4	.	.	PUNCT
inlawrev-3436	350	5	see	see	VERB
inlawrev-3436	350	6	ind	ind	PROPN
inlawrev-3436	350	7	.	.	PUNCT
inlawrev-3436	351	1	code	code	PROPN
inlawrev-3436	351	2	§	§	PROPN
inlawrev-3436	351	3	6	6	NUM
inlawrev-3436	351	4	-	-	SYM
inlawrev-3436	351	5	9	9	NUM
inlawrev-3436	351	6	-	-	SYM
inlawrev-3436	351	7	321	321	NUM
inlawrev-3436	351	8	.	.	PUNCT
inlawrev-3436	352	1	118	118	NUM
inlawrev-3436	352	2	.	.	PUNCT
inlawrev-3436	353	1	5ee	5ee	ADJ
inlawrev-3436	353	2	/f/.	/f/.	PUNCT
inlawrev-3436	354	1	§	§	PROPN
inlawrev-3436	354	2	6	6	NUM
inlawrev-3436	354	3	-	-	SYM
inlawrev-3436	354	4	9	9	NUM
inlawrev-3436	354	5	-	-	PUNCT
inlawrev-3436	354	6	32	32	NUM
inlawrev-3436	354	7	-	-	SYM
inlawrev-3436	354	8	4(c)(2	4(c)(2	NUM
inlawrev-3436	354	9	)	)	PUNCT
inlawrev-3436	354	10	.	.	PUNCT
inlawrev-3436	355	1	119	119	NUM
inlawrev-3436	355	2	.	.	PUNCT
inlawrev-3436	356	1	see	see	VERB
inlawrev-3436	357	1	i	i	PROPN
inlawrev-3436	357	2	d	d	PROPN
inlawrev-3436	357	3	§	§	PROPN
inlawrev-3436	357	4	6	6	NUM
inlawrev-3436	357	5	-	-	SYM
inlawrev-3436	357	6	9	9	NUM
inlawrev-3436	357	7	-	-	SYM
inlawrev-3436	357	8	1	1	NUM
inlawrev-3436	357	9	8	8	NUM
inlawrev-3436	357	10	-	-	SYM
inlawrev-3436	357	11	6(a)(6	6(a)(6	NUM
inlawrev-3436	357	12	)	)	PUNCT
inlawrev-3436	357	13	.	.	PUNCT
inlawrev-3436	358	1	120	120	NUM
inlawrev-3436	358	2	.	.	PUNCT
inlawrev-3436	359	1	see	see	VERB
inlawrev-3436	359	2	h.r	h.r	PROPN
inlawrev-3436	359	3	.	.	PROPN
inlawrev-3436	359	4	1	1	NUM
inlawrev-3436	359	5	130	130	NUM
inlawrev-3436	359	6	,	,	PUNCT
inlawrev-3436	359	7	§	§	PROPN
inlawrev-3436	359	8	§	§	PROPN
inlawrev-3436	359	9	1	1	NUM
inlawrev-3436	359	10	,	,	PUNCT
inlawrev-3436	359	11	2	2	NUM
inlawrev-3436	359	12	,	,	PUNCT
inlawrev-3436	359	13	1	1	NUM
inlawrev-3436	359	14	1	1	NUM
inlawrev-3436	359	15	1th	1th	ADJ
inlawrev-3436	359	16	leg	leg	NOUN
inlawrev-3436	359	17	.	.	PUNCT
inlawrev-3436	359	18	,	,	PUNCT
inlawrev-3436	359	19	1st	1st	ADJ
inlawrev-3436	359	20	reg	reg	NOUN
inlawrev-3436	359	21	.	.	PUNCT
inlawrev-3436	360	1	sess	sess	PROPN
inlawrev-3436	360	2	.	.	PUNCT
inlawrev-3436	361	1	(	(	PUNCT
inlawrev-3436	361	2	ind	ind	NOUN
inlawrev-3436	361	3	.	.	PUNCT
inlawrev-3436	361	4	1999	1999	NUM
inlawrev-3436	361	5	)	)	PUNCT
inlawrev-3436	361	6	.	.	PUNCT
inlawrev-3436	362	1	121	121	NUM
inlawrev-3436	362	2	.	.	PUNCT
inlawrev-3436	363	1	see	see	VERB
inlawrev-3436	363	2	ind	ind	PROPN
inlawrev-3436	363	3	.	.	PUNCT
inlawrev-3436	364	1	code	code	PROPN
inlawrev-3436	364	2	§	§	PROPN
inlawrev-3436	364	3	§	§	PROPN
inlawrev-3436	364	4	9	9	NUM
inlawrev-3436	364	5	-	-	SYM
inlawrev-3436	364	6	20	20	NUM
inlawrev-3436	364	7	-	-	PUNCT
inlawrev-3436	364	8	15	15	NUM
inlawrev-3436	364	9	-	-	SYM
inlawrev-3436	364	10	1	1	NUM
inlawrev-3436	364	11	,	,	PUNCT
inlawrev-3436	364	12	-4	-4	PUNCT
inlawrev-3436	364	13	(	(	PUNCT
inlawrev-3436	364	14	1998	1998	NUM
inlawrev-3436	364	15	)	)	PUNCT
inlawrev-3436	364	16	;	;	PUNCT
inlawrev-3436	364	17	state	state	NOUN
inlawrev-3436	364	18	of	of	ADP
inlawrev-3436	364	19	indiana	indiana	PROPN
inlawrev-3436	364	20	,	,	PUNCT
inlawrev-3436	364	21	oversize	oversize	ADJ
inlawrev-3436	364	22	/	/	SYM
inlawrev-3436	364	23	overweight	overweight	NOUN
inlawrev-3436	364	24	vehicle	vehicle	NOUN
inlawrev-3436	364	25	permitting	permitting	NOUN
inlawrev-3436	364	26	handbook	handbook	NOUN
inlawrev-3436	364	27	at	at	ADP
inlawrev-3436	364	28	65	65	NUM
inlawrev-3436	364	29	(	(	PUNCT
inlawrev-3436	364	30	visited	visit	VERB
inlawrev-3436	364	31	apr	apr	NOUN
inlawrev-3436	364	32	.	.	PROPN
inlawrev-3436	364	33	9	9	NUM
inlawrev-3436	364	34	,	,	PUNCT
inlawrev-3436	364	35	2000	2000	NUM
inlawrev-3436	364	36	)	)	PUNCT
inlawrev-3436	365	1	<	<	X
inlawrev-3436	365	2	http://www.state.in.us/dor/mcs/pdf/	http://www.state.in.us/dor/mcs/pdf/	NOUN
inlawrev-3436	365	3	osowhandbook.pdf	osowhandbook.pdf	X
inlawrev-3436	365	4	>	>	X
inlawrev-3436	365	5	.	.	PROPN
inlawrev-3436	366	1	1464	1464	NUM
inlawrev-3436	367	1	indiana	indiana	PROPN
inlawrev-3436	367	2	law	law	PROPN
inlawrev-3436	367	3	review	review	NOUN
inlawrev-3436	368	1	[	[	X
inlawrev-3436	368	2	vol	vol	NOUN
inlawrev-3436	368	3	.	.	PUNCT
inlawrev-3436	369	1	33:1455	33:1455	PROPN
inlawrev-3436	369	2	requirement	requirement	NOUN
inlawrev-3436	369	3	by	by	ADP
inlawrev-3436	369	4	reducing	reduce	VERB
inlawrev-3436	369	5	these	these	DET
inlawrev-3436	369	6	burdens	burden	NOUN
inlawrev-3436	369	7	.	.	PUNCT
inlawrev-3436	370	1	'	'	PUNCT
inlawrev-3436	370	2	^^	^^	CCONJ
inlawrev-3436	370	3	the	the	DET
inlawrev-3436	370	4	new	new	ADJ
inlawrev-3436	370	5	provision	provision	NOUN
inlawrev-3436	370	6	allows	allow	VERB
inlawrev-3436	370	7	a	a	DET
inlawrev-3436	370	8	manufacturer	manufacturer	NOUN
inlawrev-3436	370	9	of	of	ADP
inlawrev-3436	370	10	mobile	mobile	ADJ
inlawrev-3436	370	11	homes	home	NOUN
inlawrev-3436	370	12	to	to	PART
inlawrev-3436	370	13	obtain	obtain	VERB
inlawrev-3436	370	14	an	an	DET
inlawrev-3436	370	15	annual	annual	ADJ
inlawrev-3436	370	16	permit	permit	NOUN
inlawrev-3436	370	17	for	for	ADP
inlawrev-3436	370	18	moving	move	VERB
inlawrev-3436	370	19	a	a	DET
inlawrev-3436	370	20	mobile	mobile	ADJ
inlawrev-3436	370	21	home	home	NOUN
inlawrev-3436	370	22	from	from	ADP
inlawrev-3436	370	23	the	the	DET
inlawrev-3436	370	24	manufacturing	manufacturing	NOUN
inlawrev-3436	370	25	site	site	NOUN
inlawrev-3436	370	26	to	to	ADP
inlawrev-3436	370	27	a	a	DET
inlawrev-3436	370	28	storage	storage	NOUN
inlawrev-3436	370	29	facility	facility	NOUN
inlawrev-3436	370	30	.	.	PUNCT
inlawrev-3436	371	1	'	'	PUNCT
inlawrev-3436	371	2	^^	^^	CCONJ
inlawrev-3436	371	3	the	the	DET
inlawrev-3436	371	4	annual	annual	ADJ
inlawrev-3436	371	5	permit	permit	NOUN
inlawrev-3436	371	6	is	be	AUX
inlawrev-3436	371	7	$	$	SYM
inlawrev-3436	371	8	40	40	NUM
inlawrev-3436	371	9	for	for	ADP
inlawrev-3436	371	10	each	each	DET
inlawrev-3436	371	11	three	three	NUM
inlawrev-3436	371	12	-	-	PUNCT
inlawrev-3436	371	13	mile	mile	NOUN
inlawrev-3436	371	14	increment	increment	NOUN
inlawrev-3436	371	15	the	the	DET
inlawrev-3436	371	16	mobile	mobile	ADJ
inlawrev-3436	371	17	home	home	NOUN
inlawrev-3436	371	18	rig	rig	NOUN
inlawrev-3436	371	19	is	be	AUX
inlawrev-3436	371	20	transported.^^	transported.^^	NOUN
inlawrev-3436	371	21	*	*	PUNCT
inlawrev-3436	371	22	the	the	DET
inlawrev-3436	371	23	maximum	maximum	ADJ
inlawrev-3436	371	24	distance	distance	NOUN
inlawrev-3436	371	25	the	the	DET
inlawrev-3436	371	26	rig	rig	NOUN
inlawrev-3436	371	27	may	may	AUX
inlawrev-3436	371	28	be	be	AUX
inlawrev-3436	371	29	transported	transport	VERB
inlawrev-3436	371	30	is	be	AUX
inlawrev-3436	371	31	fifteen	fifteen	NUM
inlawrev-3436	371	32	miles	mile	NOUN
inlawrev-3436	371	33	.	.	PUNCT
inlawrev-3436	372	1	^^^	^^^	NOUN
inlawrev-3436	372	2	consequently	consequently	ADV
inlawrev-3436	372	3	,	,	PUNCT
inlawrev-3436	372	4	the	the	DET
inlawrev-3436	372	5	maximum	maximum	ADJ
inlawrev-3436	372	6	annual	annual	ADJ
inlawrev-3436	372	7	fee	fee	NOUN
inlawrev-3436	372	8	may	may	AUX
inlawrev-3436	372	9	not	not	PART
inlawrev-3436	372	10	exceed	exceed	VERB
inlawrev-3436	372	11	$	$	SYM
inlawrev-3436	372	12	200.*^^	200.*^^	NUM
inlawrev-3436	372	13	one	one	NUM
inlawrev-3436	372	14	other	other	ADJ
inlawrev-3436	372	15	bill	bill	NOUN
inlawrev-3436	372	16	dealing	deal	VERB
inlawrev-3436	372	17	with	with	ADP
inlawrev-3436	372	18	motor	motor	NOUN
inlawrev-3436	372	19	carrier	carrier	NOUN
inlawrev-3436	372	20	services	service	NOUN
inlawrev-3436	372	21	was	be	AUX
inlawrev-3436	372	22	enacted	enact	VERB
inlawrev-3436	372	23	by	by	ADP
inlawrev-3436	372	24	the	the	DET
inlawrev-3436	372	25	general	general	ADJ
inlawrev-3436	372	26	assembly	assembly	NOUN
inlawrev-3436	372	27	.	.	PUNCT
inlawrev-3436	373	1	prior	prior	ADV
inlawrev-3436	373	2	to	to	ADP
inlawrev-3436	373	3	this	this	DET
inlawrev-3436	373	4	amendment	amendment	NOUN
inlawrev-3436	373	5	,	,	PUNCT
inlawrev-3436	373	6	all	all	DET
inlawrev-3436	373	7	intrastate	intrastate	ADJ
inlawrev-3436	373	8	motor	motor	NOUN
inlawrev-3436	373	9	carriers	carrier	NOUN
inlawrev-3436	373	10	not	not	PART
inlawrev-3436	373	11	operating	operate	VERB
inlawrev-3436	373	12	under	under	ADP
inlawrev-3436	373	13	authority	authority	NOUN
inlawrev-3436	373	14	granted	grant	VERB
inlawrev-3436	373	15	by	by	ADP
inlawrev-3436	373	16	the	the	DET
inlawrev-3436	373	17	united	united	PROPN
inlawrev-3436	373	18	states	states	PROPN
inlawrev-3436	373	19	department	department	PROPN
inlawrev-3436	373	20	oftransportation	oftransportation	NOUN
inlawrev-3436	373	21	were	be	AUX
inlawrev-3436	373	22	required	require	VERB
inlawrev-3436	373	23	to	to	PART
inlawrev-3436	373	24	register	register	VERB
inlawrev-3436	373	25	with	with	ADP
inlawrev-3436	373	26	the	the	DET
inlawrev-3436	373	27	idsr	idsr	NOUN
inlawrev-3436	373	28	as	as	ADP
inlawrev-3436	373	29	an	an	DET
inlawrev-3436	373	30	intrastate	intrastate	ADJ
inlawrev-3436	373	31	motor	motor	NOUN
inlawrev-3436	373	32	carrier	carrier	NOUN
inlawrev-3436	373	33	.	.	PUNCT
inlawrev-3436	374	1	under	under	ADP
inlawrev-3436	374	2	the	the	DET
inlawrev-3436	374	3	first	first	ADJ
inlawrev-3436	374	4	provision	provision	NOUN
inlawrev-3436	374	5	of	of	ADP
inlawrev-3436	374	6	the	the	DET
inlawrev-3436	374	7	bill	bill	NOUN
inlawrev-3436	374	8	,	,	PUNCT
inlawrev-3436	374	9	farm	farm	NOUN
inlawrev-3436	374	10	vehicles	vehicle	NOUN
inlawrev-3436	374	11	operated	operate	VERB
inlawrev-3436	374	12	in	in	ADP
inlawrev-3436	374	13	connection	connection	NOUN
inlawrev-3436	374	14	with	with	ADP
inlawrev-3436	374	15	agricultural	agricultural	ADJ
inlawrev-3436	374	16	pursuits	pursuit	NOUN
inlawrev-3436	374	17	were	be	AUX
inlawrev-3436	374	18	exempted	exempt	VERB
inlawrev-3436	374	19	from	from	ADP
inlawrev-3436	374	20	that	that	DET
inlawrev-3436	374	21	registration	registration	NOUN
inlawrev-3436	374	22	requirement	requirement	NOUN
inlawrev-3436	374	23	.	.	PUNCT
inlawrev-3436	375	1	^^^	^^^	NOUN
inlawrev-3436	375	2	the	the	DET
inlawrev-3436	375	3	second	second	ADJ
inlawrev-3436	375	4	provision	provision	NOUN
inlawrev-3436	375	5	added	add	VERB
inlawrev-3436	375	6	a	a	DET
inlawrev-3436	375	7	new	new	ADJ
inlawrev-3436	375	8	section	section	NOUN
inlawrev-3436	375	9	to	to	ADP
inlawrev-3436	375	10	the	the	DET
inlawrev-3436	375	11	statute	statute	NOUN
inlawrev-3436	375	12	giving	give	VERB
inlawrev-3436	375	13	the	the	DET
inlawrev-3436	375	14	idsr	idsr	NOUN
inlawrev-3436	375	15	or	or	CCONJ
inlawrev-3436	375	16	the	the	DET
inlawrev-3436	375	17	state	state	NOUN
inlawrev-3436	375	18	police	police	NOUN
inlawrev-3436	375	19	the	the	DET
inlawrev-3436	375	20	authority	authority	NOUN
inlawrev-3436	375	21	to	to	PART
inlawrev-3436	375	22	confiscate	confiscate	VERB
inlawrev-3436	375	23	registrations	registration	NOUN
inlawrev-3436	375	24	,	,	PUNCT
inlawrev-3436	375	25	license	license	NOUN
inlawrev-3436	375	26	plates	plate	NOUN
inlawrev-3436	375	27	,	,	PUNCT
inlawrev-3436	375	28	and	and	CCONJ
inlawrev-3436	375	29	cab	cab	NOUN
inlawrev-3436	375	30	cards	card	NOUN
inlawrev-3436	375	31	.	.	PUNCT
inlawrev-3436	375	32	'	'	PUNCT
inlawrev-3436	376	1	^	^	NOUN
inlawrev-3436	376	2	*	*	NOUN
inlawrev-3436	376	3	the	the	DET
inlawrev-3436	376	4	authority	authority	NOUN
inlawrev-3436	376	5	exists	exist	VERB
inlawrev-3436	376	6	where	where	SCONJ
inlawrev-3436	376	7	the	the	DET
inlawrev-3436	376	8	united	united	PROPN
inlawrev-3436	376	9	states	states	PROPN
inlawrev-3436	376	10	department	department	PROPN
inlawrev-3436	376	11	of	of	ADP
inlawrev-3436	376	12	transportation	transportation	NOUN
inlawrev-3436	376	13	or	or	CCONJ
inlawrev-3436	376	14	the	the	DET
inlawrev-3436	376	15	federal	federal	PROPN
inlawrev-3436	376	16	highway	highway	PROPN
inlawrev-3436	376	17	administration	administration	PROPN
inlawrev-3436	376	18	issues	issue	VERB
inlawrev-3436	376	19	an	an	DET
inlawrev-3436	376	20	operations	operation	NOUN
inlawrev-3436	376	21	out	out	ADP
inlawrev-3436	376	22	ofservice	ofservice	ADJ
inlawrev-3436	376	23	order	order	NOUN
inlawrev-3436	376	24	(	(	PUNCT
inlawrev-3436	376	25	safety	safety	NOUN
inlawrev-3436	376	26	related	relate	VERB
inlawrev-3436	376	27	order	order	NOUN
inlawrev-3436	376	28	?	?	PUNCT
inlawrev-3436	376	29	)	)	PUNCT
inlawrev-3436	377	1	affecting	affect	VERB
inlawrev-3436	377	2	a	a	DET
inlawrev-3436	377	3	motor	motor	NOUN
inlawrev-3436	377	4	carrier	carrier	NOUN
inlawrev-3436	377	5	operating	operate	VERB
inlawrev-3436	377	6	in	in	ADP
inlawrev-3436	377	7	indiana	indiana	PROPN
inlawrev-3436	377	8	.	.	PUNCT
inlawrev-3436	378	1	'	'	PUNCT
inlawrev-3436	378	2	^^	^^	CCONJ
inlawrev-3436	378	3	the	the	DET
inlawrev-3436	378	4	general	general	ADJ
inlawrev-3436	378	5	assembly	assembly	NOUN
inlawrev-3436	378	6	enacted	enact	VERB
inlawrev-3436	378	7	one	one	NUM
inlawrev-3436	378	8	bill	bill	NOUN
inlawrev-3436	378	9	containing	contain	VERB
inlawrev-3436	378	10	two	two	NUM
inlawrev-3436	378	11	provisions	provision	NOUN
inlawrev-3436	378	12	dealing	deal	VERB
inlawrev-3436	378	13	with	with	ADP
inlawrev-3436	378	14	the	the	DET
inlawrev-3436	378	15	annual	annual	ADJ
inlawrev-3436	378	16	registration	registration	NOUN
inlawrev-3436	378	17	fee	fee	NOUN
inlawrev-3436	378	18	for	for	ADP
inlawrev-3436	378	19	underground	underground	ADJ
inlawrev-3436	378	20	storage	storage	NOUN
inlawrev-3436	378	21	tanks	tank	NOUN
inlawrev-3436	378	22	.	.	PUNCT
inlawrev-3436	379	1	'	'	PUNCT
inlawrev-3436	379	2	^	^	NOUN
inlawrev-3436	379	3	°	°	ADP
inlawrev-3436	379	4	this	this	DET
inlawrev-3436	379	5	fee	fee	NOUN
inlawrev-3436	379	6	is	be	AUX
inlawrev-3436	379	7	collected	collect	VERB
inlawrev-3436	379	8	from	from	ADP
inlawrev-3436	379	9	a	a	DET
inlawrev-3436	379	10	petroleum	petroleum	NOUN
inlawrev-3436	379	11	marketer	marketer	NOUN
inlawrev-3436	379	12	or	or	CCONJ
inlawrev-3436	379	13	retailer	retailer	NOUN
inlawrev-3436	379	14	who	who	PRON
inlawrev-3436	379	15	owns	own	VERB
inlawrev-3436	379	16	or	or	CCONJ
inlawrev-3436	379	17	operates	operate	VERB
inlawrev-3436	379	18	an	an	DET
inlawrev-3436	379	19	underground	underground	ADJ
inlawrev-3436	379	20	storage	storage	NOUN
inlawrev-3436	379	21	tank	tank	NOUN
inlawrev-3436	379	22	on	on	ADP
inlawrev-3436	379	23	july	july	PROPN
inlawrev-3436	379	24	ofthe	ofthe	NOUN
inlawrev-3436	379	25	applicable	applicable	ADJ
inlawrev-3436	379	26	tax	tax	NOUN
inlawrev-3436	379	27	year	year	NOUN
inlawrev-3436	379	28	.	.	PUNCT
inlawrev-3436	379	29	^^	^^	PUNCT
inlawrev-3436	380	1	^	^	PUNCT
inlawrev-3436	380	2	under	under	ADP
inlawrev-3436	380	3	the	the	DET
inlawrev-3436	380	4	bill	bill	NOUN
inlawrev-3436	380	5	,	,	PUNCT
inlawrev-3436	380	6	the	the	DET
inlawrev-3436	380	7	amount	amount	NOUN
inlawrev-3436	380	8	ofthe	ofthe	NOUN
inlawrev-3436	380	9	fee	fee	NOUN
inlawrev-3436	380	10	was	be	AUX
inlawrev-3436	380	11	decreased	decrease	VERB
inlawrev-3436	380	12	from	from	ADP
inlawrev-3436	380	13	$	$	SYM
inlawrev-3436	380	14	290	290	NUM
inlawrev-3436	380	15	to	to	PART
inlawrev-3436	380	16	$	$	SYM
inlawrev-3436	380	17	90.'^^	90.'^^	NUM
inlawrev-3436	380	18	the	the	DET
inlawrev-3436	380	19	bill	bill	NOUN
inlawrev-3436	380	20	also	also	ADV
inlawrev-3436	380	21	decreased	decrease	VERB
inlawrev-3436	380	22	the	the	DET
inlawrev-3436	380	23	amount	amount	NOUN
inlawrev-3436	380	24	ofthe	ofthe	ADJ
inlawrev-3436	380	25	storage	storage	NOUN
inlawrev-3436	380	26	tank	tank	NOUN
inlawrev-3436	380	27	fee	fee	NOUN
inlawrev-3436	380	28	that	that	PRON
inlawrev-3436	380	29	is	be	AUX
inlawrev-3436	380	30	deposited	deposit	VERB
inlawrev-3436	380	31	into	into	ADP
inlawrev-3436	380	32	the	the	DET
inlawrev-3436	380	33	underground	underground	ADJ
inlawrev-3436	380	34	storage	storage	NOUN
inlawrev-3436	380	35	tank	tank	NOUN
inlawrev-3436	380	36	excess	excess	ADJ
inlawrev-3436	380	37	liability	liability	NOUN
inlawrev-3436	380	38	trust	trust	NOUN
inlawrev-3436	380	39	fund	fund	NOUN
inlawrev-3436	380	40	from	from	ADP
inlawrev-3436	380	41	$	$	SYM
inlawrev-3436	380	42	245	245	NUM
inlawrev-3436	380	43	to	to	PART
inlawrev-3436	380	44	$	$	SYM
inlawrev-3436	380	45	45.'^^	45.'^^	NUM
inlawrev-3436	380	46	therefore	therefore	ADV
inlawrev-3436	380	47	,	,	PUNCT
inlawrev-3436	380	48	under	under	ADP
inlawrev-3436	380	49	the	the	DET
inlawrev-3436	380	50	new	new	ADJ
inlawrev-3436	380	51	system	system	NOUN
inlawrev-3436	380	52	,	,	PUNCT
inlawrev-3436	380	53	$	$	SYM
inlawrev-3436	380	54	45	45	NUM
inlawrev-3436	380	55	ofthe	ofthe	NOUN
inlawrev-3436	380	56	fee	fee	NOUN
inlawrev-3436	380	57	is	be	AUX
inlawrev-3436	380	58	deposited	deposit	VERB
inlawrev-3436	380	59	into	into	ADP
inlawrev-3436	380	60	the	the	DET
inlawrev-3436	380	61	excess	excess	ADJ
inlawrev-3436	380	62	liability	liability	NOUN
inlawrev-3436	380	63	trust	trust	NOUN
inlawrev-3436	380	64	fund	fund	NOUN
inlawrev-3436	380	65	and	and	CCONJ
inlawrev-3436	380	66	$	$	SYM
inlawrev-3436	380	67	45	45	NUM
inlawrev-3436	380	68	is	be	AUX
inlawrev-3436	380	69	deposited	deposit	VERB
inlawrev-3436	380	70	into	into	ADP
inlawrev-3436	380	71	the	the	DET
inlawrev-3436	380	72	petroleum	petroleum	NOUN
inlawrev-3436	380	73	trust	trust	NOUN
inlawrev-3436	380	74	fund	fund	PROPN
inlawrev-3436	380	75	.	.	PUNCT
inlawrev-3436	381	1	'^	'^	PROPN
inlawrev-3436	381	2	'	'	NOUN
inlawrev-3436	381	3	*	*	PUNCT
inlawrev-3436	381	4	one	one	NUM
inlawrev-3436	381	5	bill	bill	NOUN
inlawrev-3436	381	6	enacted	enact	VERB
inlawrev-3436	381	7	during	during	ADP
inlawrev-3436	381	8	1999	1999	NUM
inlawrev-3436	381	9	was	be	AUX
inlawrev-3436	381	10	prompted	prompt	VERB
inlawrev-3436	381	11	by	by	ADP
inlawrev-3436	381	12	recent	recent	ADJ
inlawrev-3436	381	13	settlements	settlement	NOUN
inlawrev-3436	381	14	between	between	ADP
inlawrev-3436	381	15	tobacco	tobacco	NOUN
inlawrev-3436	381	16	retailers	retailer	NOUN
inlawrev-3436	381	17	and	and	CCONJ
inlawrev-3436	381	18	the	the	DET
inlawrev-3436	381	19	state	state	NOUN
inlawrev-3436	381	20	governments	government	NOUN
inlawrev-3436	381	21	.	.	PUNCT
inlawrev-3436	382	1	^^^	^^^	PUNCT
inlawrev-3436	382	2	under	under	ADP
inlawrev-3436	382	3	provisions	provision	NOUN
inlawrev-3436	382	4	ofthis	ofthis	ADJ
inlawrev-3436	382	5	bill	bill	NOUN
inlawrev-3436	382	6	,	,	PUNCT
inlawrev-3436	382	7	the	the	DET
inlawrev-3436	382	8	general	general	ADJ
inlawrev-3436	382	9	assembly	assembly	NOUN
inlawrev-3436	382	10	recognized	recognize	VERB
inlawrev-3436	382	11	the	the	DET
inlawrev-3436	382	12	extreme	extreme	ADJ
inlawrev-3436	382	13	financial	financial	ADJ
inlawrev-3436	382	14	burden	burden	NOUN
inlawrev-3436	382	15	that	that	PRON
inlawrev-3436	382	16	is	be	AUX
inlawrev-3436	382	17	placed	place	VERB
inlawrev-3436	382	18	on	on	ADP
inlawrev-3436	382	19	the	the	DET
inlawrev-3436	382	20	state	state	NOUN
inlawrev-3436	382	21	from	from	ADP
inlawrev-3436	382	22	the	the	DET
inlawrev-3436	382	23	treatment	treatment	NOUN
inlawrev-3436	382	24	ofcigarette	ofcigarette	NOUN
inlawrev-3436	382	25	smokers	smoker	NOUN
inlawrev-3436	382	26	with	with	ADP
inlawrev-3436	382	27	health	health	NOUN
inlawrev-3436	382	28	problems	problem	NOUN
inlawrev-3436	382	29	.	.	PUNCT
inlawrev-3436	383	1	^^^	^^^	PUNCT
inlawrev-3436	383	2	in	in	ADP
inlawrev-3436	383	3	an	an	DET
inlawrev-3436	383	4	effort	effort	NOUN
inlawrev-3436	383	5	122	122	NUM
inlawrev-3436	383	6	.	.	PUNCT
inlawrev-3436	384	1	see	see	VERB
inlawrev-3436	384	2	ind	ind	PROPN
inlawrev-3436	384	3	.	.	PUNCT
inlawrev-3436	385	1	code	code	PROPN
inlawrev-3436	385	2	§	§	PROPN
inlawrev-3436	385	3	9	9	NUM
inlawrev-3436	385	4	-	-	SYM
inlawrev-3436	385	5	20	20	NUM
inlawrev-3436	385	6	-	-	PUNCT
inlawrev-3436	385	7	15	15	NUM
inlawrev-3436	385	8	-	-	SYM
inlawrev-3436	385	9	2.1	2.1	NUM
inlawrev-3436	385	10	(	(	PUNCT
inlawrev-3436	385	11	supp	supp	NOUN
inlawrev-3436	385	12	.	.	PUNCT
inlawrev-3436	385	13	1999	1999	NUM
inlawrev-3436	385	14	)	)	PUNCT
inlawrev-3436	385	15	.	.	PUNCT
inlawrev-3436	385	16	.	.	PUNCT
inlawrev-3436	386	1	123	123	NUM
inlawrev-3436	386	2	.	.	PUNCT
inlawrev-3436	387	1	see	see	VERB
inlawrev-3436	387	2	i	i	PRON
inlawrev-3436	387	3	d.	d.	PROPN
inlawrev-3436	387	4	124	124	NUM
inlawrev-3436	387	5	.	.	PUNCT
inlawrev-3436	388	1	see	see	VERB
inlawrev-3436	388	2	i	i	PROPN
inlawrev-3436	388	3	d.	d.	PROPN
inlawrev-3436	388	4	§	§	PROPN
inlawrev-3436	388	5	9	9	NUM
inlawrev-3436	388	6	-	-	SYM
inlawrev-3436	388	7	29	29	NUM
inlawrev-3436	388	8	-	-	PUNCT
inlawrev-3436	388	9	6	6	NUM
inlawrev-3436	388	10	-	-	SYM
inlawrev-3436	388	11	12	12	NUM
inlawrev-3436	388	12	.	.	PUNCT
inlawrev-3436	389	1	125	125	NUM
inlawrev-3436	389	2	.	.	PUNCT
inlawrev-3436	389	3	see	see	VERB
inlawrev-3436	389	4	i	i	PRON
inlawrev-3436	389	5	d.	d.	PROPN
inlawrev-3436	389	6	126	126	NUM
inlawrev-3436	389	7	.	.	PUNCT
inlawrev-3436	390	1	see	see	VERB
inlawrev-3436	390	2	i	i	PRON
inlawrev-3436	390	3	d.	d.	PROPN
inlawrev-3436	390	4	127	127	NUM
inlawrev-3436	390	5	.	.	PUNCT
inlawrev-3436	391	1	see	see	VERB
inlawrev-3436	391	2	i	i	PROPN
inlawrev-3436	391	3	d	d	PROPN
inlawrev-3436	391	4	§	§	PROPN
inlawrev-3436	391	5	8	8	NUM
inlawrev-3436	391	6	-	-	SYM
inlawrev-3436	391	7	2.1	2.1	NUM
inlawrev-3436	391	8	-	-	PUNCT
inlawrev-3436	391	9	24	24	NUM
inlawrev-3436	391	10	-	-	SYM
inlawrev-3436	391	11	18	18	NUM
inlawrev-3436	391	12	.	.	PUNCT
inlawrev-3436	391	13	128	128	NUM
inlawrev-3436	391	14	.	.	PUNCT
inlawrev-3436	392	1	see	see	VERB
inlawrev-3436	392	2	i	i	PROPN
inlawrev-3436	392	3	d	d	PROPN
inlawrev-3436	392	4	§	§	PROPN
inlawrev-3436	392	5	8	8	NUM
inlawrev-3436	392	6	-	-	SYM
inlawrev-3436	392	7	2.1	2.1	NUM
inlawrev-3436	392	8	-	-	PUNCT
inlawrev-3436	392	9	24	24	NUM
inlawrev-3436	392	10	-	-	PUNCT
inlawrev-3436	392	11	28	28	NUM
inlawrev-3436	392	12	.	.	PUNCT
inlawrev-3436	393	1	129	129	NUM
inlawrev-3436	393	2	.	.	PUNCT
inlawrev-3436	394	1	see	see	VERB
inlawrev-3436	394	2	i	i	PRON
inlawrev-3436	394	3	d.	d.	PROPN
inlawrev-3436	394	4	130	130	NUM
inlawrev-3436	394	5	.	.	PUNCT
inlawrev-3436	395	1	see	see	VERB
inlawrev-3436	395	2	h.r	h.r	PROPN
inlawrev-3436	395	3	.	.	PROPN
inlawrev-3436	395	4	1578	1578	NUM
inlawrev-3436	395	5	,	,	PUNCT
inlawrev-3436	395	6	§	§	PROPN
inlawrev-3436	395	7	§	§	PROPN
inlawrev-3436	395	8	4	4	NUM
inlawrev-3436	395	9	,	,	PUNCT
inlawrev-3436	395	10	5	5	NUM
inlawrev-3436	395	11	,	,	PUNCT
inlawrev-3436	395	12	1	1	NUM
inlawrev-3436	395	13	1	1	NUM
inlawrev-3436	395	14	1th	1th	ADJ
inlawrev-3436	395	15	leg	leg	NOUN
inlawrev-3436	395	16	.	.	PUNCT
inlawrev-3436	395	17	,	,	PUNCT
inlawrev-3436	395	18	1st	1st	ADJ
inlawrev-3436	395	19	reg	reg	NOUN
inlawrev-3436	395	20	.	.	PUNCT
inlawrev-3436	396	1	sess	sess	PROPN
inlawrev-3436	396	2	.	.	PUNCT
inlawrev-3436	397	1	(	(	PUNCT
inlawrev-3436	397	2	ind	ind	NOUN
inlawrev-3436	397	3	.	.	PUNCT
inlawrev-3436	397	4	1999	1999	NUM
inlawrev-3436	397	5	)	)	PUNCT
inlawrev-3436	397	6	.	.	PUNCT
inlawrev-3436	398	1	131	131	X
inlawrev-3436	398	2	.	.	PUNCT
inlawrev-3436	399	1	see	see	VERB
inlawrev-3436	399	2	ind	ind	PROPN
inlawrev-3436	399	3	.	.	PUNCT
inlawrev-3436	400	1	code	code	PROPN
inlawrev-3436	400	2	§	§	PROPN
inlawrev-3436	400	3	13	13	NUM
inlawrev-3436	400	4	-	-	SYM
inlawrev-3436	400	5	23	23	NUM
inlawrev-3436	400	6	-	-	SYM
inlawrev-3436	400	7	12	12	NUM
inlawrev-3436	400	8	-	-	SYM
inlawrev-3436	400	9	1	1	NUM
inlawrev-3436	400	10	(	(	PUNCT
inlawrev-3436	400	11	supp	supp	PROPN
inlawrev-3436	400	12	.	.	PUNCT
inlawrev-3436	400	13	1999	1999	NUM
inlawrev-3436	400	14	)	)	PUNCT
inlawrev-3436	400	15	.	.	PUNCT
inlawrev-3436	401	1	132	132	NUM
inlawrev-3436	401	2	.	.	PUNCT
inlawrev-3436	401	3	see	see	VERB
inlawrev-3436	401	4	i	i	PROPN
inlawrev-3436	401	5	d	d	PROPN
inlawrev-3436	401	6	133	133	NUM
inlawrev-3436	401	7	.	.	PUNCT
inlawrev-3436	402	1	see	see	VERB
inlawrev-3436	402	2	i	i	PROPN
inlawrev-3436	402	3	d	d	PROPN
inlawrev-3436	402	4	^	^	PUNCT
inlawrev-3436	402	5	13	13	NUM
inlawrev-3436	402	6	-	-	SYM
inlawrev-3436	402	7	23	23	NUM
inlawrev-3436	402	8	-	-	SYM
inlawrev-3436	402	9	12	12	NUM
inlawrev-3436	402	10	-	-	SYM
inlawrev-3436	402	11	4	4	NUM
inlawrev-3436	402	12	.	.	NUM
inlawrev-3436	402	13	134	134	NUM
inlawrev-3436	402	14	.	.	PUNCT
inlawrev-3436	403	1	see	see	VERB
inlawrev-3436	403	2	i	i	PROPN
inlawrev-3436	403	3	d	d	PROPN
inlawrev-3436	403	4	135	135	NUM
inlawrev-3436	403	5	.	.	PUNCT
inlawrev-3436	404	1	see	see	VERB
inlawrev-3436	404	2	h.r	h.r	PROPN
inlawrev-3436	404	3	.	.	PROPN
inlawrev-3436	404	4	1870	1870	NUM
inlawrev-3436	404	5	,	,	PUNCT
inlawrev-3436	404	6	1	1	NUM
inlawrev-3436	404	7	1	1	NUM
inlawrev-3436	404	8	1th	1th	ADJ
inlawrev-3436	404	9	leg	leg	NOUN
inlawrev-3436	404	10	.	.	PUNCT
inlawrev-3436	404	11	,	,	PUNCT
inlawrev-3436	404	12	1st	1st	ADJ
inlawrev-3436	404	13	reg	reg	NOUN
inlawrev-3436	404	14	.	.	PUNCT
inlawrev-3436	405	1	sess	sess	PROPN
inlawrev-3436	405	2	.	.	PUNCT
inlawrev-3436	406	1	(	(	PUNCT
inlawrev-3436	406	2	ind	ind	NOUN
inlawrev-3436	406	3	.	.	PUNCT
inlawrev-3436	406	4	1999	1999	NUM
inlawrev-3436	406	5	)	)	PUNCT
inlawrev-3436	406	6	.	.	PUNCT
inlawrev-3436	407	1	1	1	NUM
inlawrev-3436	407	2	36	36	NUM
inlawrev-3436	407	3	.	.	PUNCT
inlawrev-3436	408	1	see	see	VERB
inlawrev-3436	408	2	ind	ind	PROPN
inlawrev-3436	408	3	.	.	PUNCT
inlawrev-3436	409	1	code	code	PROPN
inlawrev-3436	409	2	§	§	PROPN
inlawrev-3436	409	3	24	24	NUM
inlawrev-3436	409	4	-	-	SYM
inlawrev-3436	409	5	3	3	NUM
inlawrev-3436	409	6	-	-	SYM
inlawrev-3436	409	7	31	31	NUM
inlawrev-3436	409	8	added	add	VERB
inlawrev-3436	409	9	by	by	ADP
inlawrev-3436	409	10	ind	ind	PROPN
inlawrev-3436	409	11	.	.	PUNCT
inlawrev-3436	410	1	pub	pub	NOUN
inlawrev-3436	410	2	.	.	PUNCT
inlawrev-3436	411	1	law	law	NOUN
inlawrev-3436	411	2	2231	2231	NUM
inlawrev-3436	411	3	999	999	NUM
inlawrev-3436	411	4	,	,	PUNCT
inlawrev-3436	411	5	§	§	PROPN
inlawrev-3436	411	6	1	1	NUM
inlawrev-3436	411	7	.	.	PUNCT
inlawrev-3436	411	8	2000	2000	NUM
inlawrev-3436	411	9	]	]	PUNCT
inlawrev-3436	411	10	taxation	taxation	NOUN
inlawrev-3436	411	11	1465	1465	NUM
inlawrev-3436	411	12	to	to	PART
inlawrev-3436	411	13	insure	insure	VERB
inlawrev-3436	411	14	that	that	SCONJ
inlawrev-3436	411	15	this	this	DET
inlawrev-3436	411	16	burden	burden	NOUN
inlawrev-3436	411	17	is	be	AUX
inlawrev-3436	411	18	placed	place	VERB
inlawrev-3436	411	19	on	on	ADP
inlawrev-3436	411	20	the	the	DET
inlawrev-3436	411	21	tobacco	tobacco	NOUN
inlawrev-3436	411	22	product	product	NOUN
inlawrev-3436	411	23	manufacturers	manufacturer	NOUN
inlawrev-3436	411	24	,	,	PUNCT
inlawrev-3436	411	25	in	in	ADP
inlawrev-3436	411	26	accordance	accordance	NOUN
inlawrev-3436	411	27	with	with	ADP
inlawrev-3436	411	28	the	the	DET
inlawrev-3436	411	29	"	"	PUNCT
inlawrev-3436	411	30	master	master	NOUN
inlawrev-3436	411	31	settlement	settlement	NOUN
inlawrev-3436	411	32	agreement	agreement	NOUN
inlawrev-3436	411	33	,	,	PUNCT
inlawrev-3436	411	34	"	"	PUNCT
inlawrev-3436	411	35	'	'	PUNCT
inlawrev-3436	411	36	^^	^^	CCONJ
inlawrev-3436	411	37	the	the	DET
inlawrev-3436	411	38	general	general	ADJ
inlawrev-3436	411	39	assembly	assembly	NOUN
inlawrev-3436	411	40	has	have	AUX
inlawrev-3436	411	41	required	require	VERB
inlawrev-3436	411	42	a	a	DET
inlawrev-3436	411	43	reserve	reserve	NOUN
inlawrev-3436	411	44	fund	fund	NOUN
inlawrev-3436	411	45	be	be	AUX
inlawrev-3436	411	46	established	establish	VERB
inlawrev-3436	411	47	.	.	PUNCT
inlawrev-3436	412	1	'^	'^	NOUN
inlawrev-3436	412	2	*	*	PROPN
inlawrev-3436	412	3	those	those	DET
inlawrev-3436	412	4	tobacco	tobacco	NOUN
inlawrev-3436	412	5	manufacturers	manufacturer	NOUN
inlawrev-3436	412	6	who	who	PRON
inlawrev-3436	412	7	are	be	AUX
inlawrev-3436	412	8	not	not	PART
inlawrev-3436	412	9	participants	participant	NOUN
inlawrev-3436	413	1	ofthe	ofthe	ADJ
inlawrev-3436	413	2	msa	msa	PROPN
inlawrev-3436	413	3	must	must	AUX
inlawrev-3436	413	4	contribute	contribute	VERB
inlawrev-3436	413	5	annually	annually	ADV
inlawrev-3436	413	6	to	to	ADP
inlawrev-3436	413	7	the	the	DET
inlawrev-3436	413	8	reserve	reserve	PROPN
inlawrev-3436	413	9	fund	fund	PROPN
inlawrev-3436	413	10	.	.	PUNCT
inlawrev-3436	414	1	'^^	'^^	PROPN
inlawrev-3436	414	2	the	the	DET
inlawrev-3436	414	3	contribution	contribution	NOUN
inlawrev-3436	414	4	is	be	AUX
inlawrev-3436	414	5	based	base	VERB
inlawrev-3436	414	6	on	on	ADP
inlawrev-3436	414	7	the	the	DET
inlawrev-3436	414	8	number	number	NOUN
inlawrev-3436	414	9	of	of	ADP
inlawrev-3436	414	10	units	unit	NOUN
inlawrev-3436	414	11	sold	sell	VERB
inlawrev-3436	414	12	in	in	ADP
inlawrev-3436	414	13	the	the	DET
inlawrev-3436	414	14	state	state	NOUN
inlawrev-3436	414	15	during	during	ADP
inlawrev-3436	414	16	the	the	DET
inlawrev-3436	414	17	tax	tax	NOUN
inlawrev-3436	414	18	year	year	NOUN
inlawrev-3436	414	19	.	.	PUNCT
inlawrev-3436	415	1	''*^	''*^	PROPN
inlawrev-3436	415	2	the	the	DET
inlawrev-3436	415	3	statute	statute	NOUN
inlawrev-3436	415	4	provides	provide	VERB
inlawrev-3436	415	5	the	the	DET
inlawrev-3436	415	6	required	require	VERB
inlawrev-3436	415	7	contribution	contribution	NOUN
inlawrev-3436	415	8	per	per	ADP
inlawrev-3436	415	9	unit	unit	NOUN
inlawrev-3436	415	10	for	for	ADP
inlawrev-3436	415	11	years	year	NOUN
inlawrev-3436	415	12	beginning	begin	VERB
inlawrev-3436	415	13	in	in	ADP
inlawrev-3436	415	14	1999	1999	NUM
inlawrev-3436	415	15	through	through	ADP
inlawrev-3436	415	16	and	and	CCONJ
inlawrev-3436	415	17	beyond	beyond	ADP
inlawrev-3436	415	18	the	the	DET
inlawrev-3436	415	19	year	year	NOUN
inlawrev-3436	415	20	2007	2007	NUM
inlawrev-3436	415	21	.	.	PUNCT
inlawrev-3436	415	22	''	''	PUNCT
inlawrev-3436	416	1	*	*	PUNCT
inlawrev-3436	416	2	'	'	PUNCT
inlawrev-3436	416	3	the	the	DET
inlawrev-3436	416	4	contribution	contribution	NOUN
inlawrev-3436	416	5	rate	rate	NOUN
inlawrev-3436	416	6	is	be	AUX
inlawrev-3436	416	7	adjusted	adjust	VERB
inlawrev-3436	416	8	each	each	DET
inlawrev-3436	416	9	year	year	NOUN
inlawrev-3436	416	10	for	for	ADP
inlawrev-3436	416	11	inflation	inflation	NOUN
inlawrev-3436	416	12	.	.	PUNCT
inlawrev-3436	417	1	'"*^	'"*^	VERB
inlawrev-3436	417	2	a	a	DET
inlawrev-3436	417	3	final	final	ADJ
inlawrev-3436	417	4	bill	bill	NOUN
inlawrev-3436	417	5	worth	worth	ADJ
inlawrev-3436	417	6	noting	note	VERB
inlawrev-3436	417	7	allows	allow	VERB
inlawrev-3436	417	8	an	an	DET
inlawrev-3436	417	9	advisory	advisory	ADJ
inlawrev-3436	417	10	commission	commission	NOUN
inlawrev-3436	417	11	to	to	PART
inlawrev-3436	417	12	designate	designate	VERB
inlawrev-3436	417	13	two	two	NUM
inlawrev-3436	417	14	areas	area	NOUN
inlawrev-3436	417	15	within	within	ADP
inlawrev-3436	417	16	delaware	delaware	PROPN
inlawrev-3436	417	17	county	county	PROPN
inlawrev-3436	417	18	as	as	ADP
inlawrev-3436	417	19	community	community	NOUN
inlawrev-3436	417	20	revitalization	revitalization	NOUN
inlawrev-3436	417	21	enhancement	enhancement	NOUN
inlawrev-3436	417	22	districts	district	NOUN
inlawrev-3436	417	23	.	.	PUNCT
inlawrev-3436	418	1	'	'	PUNCT
inlawrev-3436	418	2	"	"	PUNCT
inlawrev-3436	418	3	^^	^^	NUM
inlawrev-3436	418	4	taxpayers	taxpayer	NOUN
inlawrev-3436	418	5	investing	invest	VERB
inlawrev-3436	418	6	in	in	ADP
inlawrev-3436	418	7	property	property	NOUN
inlawrev-3436	418	8	within	within	ADP
inlawrev-3436	418	9	these	these	DET
inlawrev-3436	418	10	districts	district	NOUN
inlawrev-3436	418	11	can	can	AUX
inlawrev-3436	418	12	utilize	utilize	VERB
inlawrev-3436	418	13	the	the	DET
inlawrev-3436	418	14	community	community	NOUN
inlawrev-3436	418	15	revitalization	revitalization	ADJ
inlawrev-3436	418	16	tax	tax	NOUN
inlawrev-3436	418	17	credit	credit	NOUN
inlawrev-3436	418	18	against	against	ADP
inlawrev-3436	418	19	certain	certain	ADJ
inlawrev-3436	418	20	state	state	NOUN
inlawrev-3436	418	21	and	and	CCONJ
inlawrev-3436	418	22	local	local	ADJ
inlawrev-3436	418	23	tax	tax	NOUN
inlawrev-3436	418	24	liabilities	liability	NOUN
inlawrev-3436	418	25	.	.	PUNCT
inlawrev-3436	418	26	''	''	PUNCT
inlawrev-3436	419	1	*	*	PUNCT
inlawrev-3436	419	2	'	'	X
inlawrev-3436	419	3	*	*	PUNCT
inlawrev-3436	419	4	this	this	DET
inlawrev-3436	419	5	credit	credit	NOUN
inlawrev-3436	419	6	was	be	AUX
inlawrev-3436	419	7	created	create	VERB
inlawrev-3436	419	8	by	by	ADP
inlawrev-3436	419	9	the	the	DET
inlawrev-3436	419	10	general	general	ADJ
inlawrev-3436	419	11	assembly	assembly	NOUN
inlawrev-3436	419	12	in	in	ADP
inlawrev-3436	419	13	1998	1998	NUM
inlawrev-3436	419	14	to	to	PART
inlawrev-3436	419	15	encourage	encourage	VERB
inlawrev-3436	419	16	economic	economic	ADJ
inlawrev-3436	419	17	development	development	NOUN
inlawrev-3436	419	18	within	within	ADP
inlawrev-3436	419	19	the	the	DET
inlawrev-3436	419	20	districts	district	NOUN
inlawrev-3436	419	21	.	.	PUNCT
inlawrev-3436	420	1	''*^	''*^	PROPN
inlawrev-3436	420	2	it	it	PRON
inlawrev-3436	420	3	equals	equal	VERB
inlawrev-3436	420	4	25	25	NUM
inlawrev-3436	420	5	%	%	NOUN
inlawrev-3436	420	6	of	of	ADP
inlawrev-3436	420	7	the	the	DET
inlawrev-3436	420	8	qualified	qualified	ADJ
inlawrev-3436	420	9	investments	investment	NOUN
inlawrev-3436	420	10	made	make	VERB
inlawrev-3436	420	11	for	for	ADP
inlawrev-3436	420	12	the	the	DET
inlawrev-3436	420	13	rehabilitation	rehabilitation	NOUN
inlawrev-3436	420	14	or	or	CCONJ
inlawrev-3436	420	15	redevelopment	redevelopment	NOUN
inlawrev-3436	420	16	of	of	ADP
inlawrev-3436	420	17	property	property	NOUN
inlawrev-3436	420	18	located	locate	VERB
inlawrev-3436	420	19	within	within	ADP
inlawrev-3436	420	20	the	the	DET
inlawrev-3436	420	21	district	district	NOUN
inlawrev-3436	420	22	.	.	PUNCT
inlawrev-3436	421	1	'*^	'*^	PROPN
inlawrev-3436	421	2	under	under	ADP
inlawrev-3436	421	3	the	the	DET
inlawrev-3436	421	4	previous	previous	ADJ
inlawrev-3436	421	5	version	version	NOUN
inlawrev-3436	421	6	ofthe	ofthe	NOUN
inlawrev-3436	421	7	statute	statute	NOUN
inlawrev-3436	421	8	,	,	PUNCT
inlawrev-3436	421	9	the	the	DET
inlawrev-3436	421	10	designation	designation	NOUN
inlawrev-3436	421	11	as	as	ADP
inlawrev-3436	421	12	a	a	DET
inlawrev-3436	421	13	"	"	PUNCT
inlawrev-3436	421	14	district	district	NOUN
inlawrev-3436	421	15	"	"	PUNCT
inlawrev-3436	421	16	for	for	ADP
inlawrev-3436	421	17	purposes	purpose	NOUN
inlawrev-3436	421	18	ofthe	ofthe	ADJ
inlawrev-3436	421	19	credit	credit	NOUN
inlawrev-3436	421	20	was	be	AUX
inlawrev-3436	421	21	only	only	ADV
inlawrev-3436	421	22	available	available	ADJ
inlawrev-3436	421	23	to	to	ADP
inlawrev-3436	421	24	counties	county	NOUN
inlawrev-3436	421	25	with	with	ADP
inlawrev-3436	421	26	a	a	DET
inlawrev-3436	421	27	population	population	NOUN
inlawrev-3436	421	28	between	between	ADP
inlawrev-3436	421	29	108,950	108,950	NUM
inlawrev-3436	421	30	and	and	CCONJ
inlawrev-3436	421	31	1	1	NUM
inlawrev-3436	421	32	12,000	12,000	NUM
inlawrev-3436	421	33	,	,	PUNCT
inlawrev-3436	421	34	e.g.	e.g.	ADV
inlawrev-3436	421	35	monroe	monroe	PROPN
inlawrev-3436	421	36	county	county	PROPN
inlawrev-3436	421	37	.	.	PUNCT
inlawrev-3436	422	1	"*^	"*^	PROPN
inlawrev-3436	422	2	because	because	SCONJ
inlawrev-3436	422	3	ofthe	ofthe	PRON
inlawrev-3436	422	4	general	general	ADJ
inlawrev-3436	422	5	assembly	assembly	NOUN
inlawrev-3436	422	6	's	's	PART
inlawrev-3436	422	7	most	most	ADV
inlawrev-3436	422	8	recent	recent	ADJ
inlawrev-3436	422	9	additions	addition	NOUN
inlawrev-3436	422	10	to	to	ADP
inlawrev-3436	422	11	the	the	DET
inlawrev-3436	422	12	statute	statute	NOUN
inlawrev-3436	422	13	,	,	PUNCT
inlawrev-3436	422	14	a	a	DET
inlawrev-3436	422	15	county	county	NOUN
inlawrev-3436	422	16	with	with	ADP
inlawrev-3436	422	17	a	a	DET
inlawrev-3436	422	18	population	population	NOUN
inlawrev-3436	422	19	between	between	ADP
inlawrev-3436	422	20	1	1	NUM
inlawrev-3436	422	21	12,000	12,000	NUM
inlawrev-3436	422	22	and	and	CCONJ
inlawrev-3436	422	23	125,000	125,000	NUM
inlawrev-3436	422	24	,	,	PUNCT
inlawrev-3436	422	25	e.g.	e.g.	ADV
inlawrev-3436	422	26	delaware	delaware	PROPN
inlawrev-3436	422	27	county	county	PROPN
inlawrev-3436	422	28	,	,	PUNCT
inlawrev-3436	422	29	is	be	AUX
inlawrev-3436	422	30	eligible	eligible	ADJ
inlawrev-3436	422	31	for	for	ADP
inlawrev-3436	422	32	the	the	DET
inlawrev-3436	422	33	designation	designation	NOUN
inlawrev-3436	422	34	as	as	ADV
inlawrev-3436	422	35	well	well	ADV
inlawrev-3436	422	36	.	.	PUNCT
inlawrev-3436	422	37	''	''	PUNCT
inlawrev-3436	423	1	*	*	PUNCT
inlawrev-3436	423	2	*	*	PUNCT
inlawrev-3436	423	3	under	under	ADP
inlawrev-3436	423	4	the	the	DET
inlawrev-3436	423	5	law	law	NOUN
inlawrev-3436	423	6	,	,	PUNCT
inlawrev-3436	423	7	eligible	eligible	ADJ
inlawrev-3436	423	8	counties	county	NOUN
inlawrev-3436	423	9	are	be	AUX
inlawrev-3436	423	10	allowed	allow	VERB
inlawrev-3436	423	11	to	to	PART
inlawrev-3436	423	12	retain	retain	VERB
inlawrev-3436	423	13	up	up	ADP
inlawrev-3436	423	14	to	to	PART
inlawrev-3436	423	15	$	$	SYM
inlawrev-3436	423	16	1	1	NUM
inlawrev-3436	423	17	million	million	NUM
inlawrev-3436	423	18	of	of	ADP
inlawrev-3436	423	19	the	the	DET
inlawrev-3436	423	20	incremental	incremental	ADJ
inlawrev-3436	423	21	taxes	taxis	NOUN
inlawrev-3436	423	22	generated	generate	VERB
inlawrev-3436	423	23	annually	annually	ADV
inlawrev-3436	423	24	by	by	ADP
inlawrev-3436	423	25	the	the	DET
inlawrev-3436	423	26	development	development	NOUN
inlawrev-3436	423	27	in	in	ADP
inlawrev-3436	423	28	the	the	DET
inlawrev-3436	423	29	enhancement	enhancement	NOUN
inlawrev-3436	423	30	districts	district	NOUN
inlawrev-3436	423	31	.	.	PUNCT
inlawrev-3436	424	1	''*^	''*^	PROPN
inlawrev-3436	424	2	these	these	DET
inlawrev-3436	424	3	funds	fund	NOUN
inlawrev-3436	424	4	are	be	AUX
inlawrev-3436	424	5	then	then	ADV
inlawrev-3436	424	6	transferred	transfer	VERB
inlawrev-3436	424	7	to	to	ADP
inlawrev-3436	424	8	the	the	DET
inlawrev-3436	424	9	districts	district	NOUN
inlawrev-3436	424	10	'	'	PART
inlawrev-3436	424	11	industrial	industrial	ADJ
inlawrev-3436	424	12	development	development	NOUN
inlawrev-3436	424	13	f\ind	f\ind	NOUN
inlawrev-3436	424	14	.	.	PUNCT
inlawrev-3436	425	1	'^	'^	NOUN
inlawrev-3436	425	2	°	°	NOUN
inlawrev-3436	425	3	137	137	NUM
inlawrev-3436	425	4	.	.	PUNCT
inlawrev-3436	426	1	on	on	ADP
inlawrev-3436	426	2	november	november	PROPN
inlawrev-3436	426	3	23	23	NUM
inlawrev-3436	426	4	,	,	PUNCT
inlawrev-3436	426	5	1998	1998	NUM
inlawrev-3436	426	6	,	,	PUNCT
inlawrev-3436	426	7	leading	lead	VERB
inlawrev-3436	426	8	united	united	PROPN
inlawrev-3436	426	9	states	states	PROPN
inlawrev-3436	426	10	tobacco	tobacco	NOUN
inlawrev-3436	426	11	product	product	NOUN
inlawrev-3436	426	12	manufactures	manufacture	NOUN
inlawrev-3436	426	13	entered	enter	VERB
inlawrev-3436	426	14	into	into	ADP
inlawrev-3436	426	15	a	a	DET
inlawrev-3436	426	16	settlement	settlement	NOUN
inlawrev-3436	426	17	agreement	agreement	NOUN
inlawrev-3436	426	18	,	,	PUNCT
inlawrev-3436	426	19	entitled	entitle	VERB
inlawrev-3436	426	20	the	the	DET
inlawrev-3436	426	21	"	"	PUNCT
inlawrev-3436	426	22	master	master	NOUN
inlawrev-3436	426	23	settlement	settlement	NOUN
inlawrev-3436	426	24	agreement	agreement	NOUN
inlawrev-3436	426	25	"	"	PUNCT
inlawrev-3436	426	26	with	with	ADP
inlawrev-3436	426	27	the	the	DET
inlawrev-3436	426	28	state	state	NOUN
inlawrev-3436	426	29	.	.	PUNCT
inlawrev-3436	427	1	under	under	ADP
inlawrev-3436	427	2	this	this	DET
inlawrev-3436	427	3	agreement	agreement	NOUN
inlawrev-3436	427	4	,	,	PUNCT
inlawrev-3436	427	5	these	these	DET
inlawrev-3436	427	6	manufacturers	manufacturer	NOUN
inlawrev-3436	427	7	,	,	PUNCT
inlawrev-3436	427	8	in	in	ADP
inlawrev-3436	427	9	return	return	NOUN
inlawrev-3436	427	10	for	for	ADP
inlawrev-3436	427	11	release	release	NOUN
inlawrev-3436	427	12	of	of	ADP
inlawrev-3436	427	13	past	past	NOUN
inlawrev-3436	427	14	,	,	PUNCT
inlawrev-3436	427	15	present	present	ADJ
inlawrev-3436	427	16	,	,	PUNCT
inlawrev-3436	427	17	and	and	CCONJ
inlawrev-3436	427	18	certain	certain	ADJ
inlawrev-3436	427	19	future	future	ADJ
inlawrev-3436	427	20	claims	claim	NOUN
inlawrev-3436	427	21	are	be	AUX
inlawrev-3436	427	22	required	require	VERB
inlawrev-3436	427	23	to	to	PART
inlawrev-3436	427	24	make	make	VERB
inlawrev-3436	427	25	certain	certain	ADJ
inlawrev-3436	427	26	payments	payment	NOUN
inlawrev-3436	427	27	.	.	PUNCT
inlawrev-3436	428	1	see	see	VERB
inlawrev-3436	428	2	i	i	PRON
inlawrev-3436	428	3	d.	d.	PROPN
inlawrev-3436	428	4	§	§	PROPN
inlawrev-3436	428	5	24	24	NUM
inlawrev-3436	428	6	-	-	SYM
inlawrev-3436	428	7	3	3	NUM
inlawrev-3436	428	8	-	-	PUNCT
inlawrev-3436	428	9	3	3	NUM
inlawrev-3436	428	10	-	-	NUM
inlawrev-3436	428	11	1(5	1(5	NUM
inlawrev-3436	428	12	)	)	PUNCT
inlawrev-3436	428	13	.	.	PUNCT
inlawrev-3436	429	1	138	138	NUM
inlawrev-3436	429	2	.	.	PUNCT
inlawrev-3436	430	1	5ee	5ee	ADJ
inlawrev-3436	430	2	1^.	1^.	NUM
inlawrev-3436	430	3	§	§	PROPN
inlawrev-3436	430	4	24	24	NUM
inlawrev-3436	430	5	-	-	SYM
inlawrev-3436	430	6	3	3	NUM
inlawrev-3436	430	7	-	-	PUNCT
inlawrev-3436	430	8	3	3	NUM
inlawrev-3436	430	9	-	-	PUNCT
inlawrev-3436	430	10	1(6	1(6	NUM
inlawrev-3436	430	11	)	)	PUNCT
inlawrev-3436	430	12	.	.	PUNCT
inlawrev-3436	431	1	139	139	NUM
inlawrev-3436	431	2	.	.	PUNCT
inlawrev-3436	432	1	5ee/^.	5ee/^.	PROPN
inlawrev-3436	432	2	§	§	ADJ
inlawrev-3436	432	3	24	24	NUM
inlawrev-3436	432	4	-	-	SYM
inlawrev-3436	432	5	3	3	NUM
inlawrev-3436	432	6	-	-	PUNCT
inlawrev-3436	432	7	3	3	NUM
inlawrev-3436	432	8	-	-	SYM
inlawrev-3436	432	9	12	12	NUM
inlawrev-3436	432	10	.	.	PUNCT
inlawrev-3436	433	1	140	140	NUM
inlawrev-3436	433	2	.	.	PUNCT
inlawrev-3436	434	1	see	see	VERB
inlawrev-3436	434	2	i	i	PRON
inlawrev-3436	434	3	d.	d.	PROPN
inlawrev-3436	434	4	141	141	NUM
inlawrev-3436	434	5	.	.	PUNCT
inlawrev-3436	435	1	see	see	VERB
inlawrev-3436	435	2	i	i	PROPN
inlawrev-3436	435	3	d	d	PROPN
inlawrev-3436	435	4	142	142	NUM
inlawrev-3436	435	5	.	.	PUNCT
inlawrev-3436	436	1	see	see	VERB
inlawrev-3436	436	2	i	i	PRON
inlawrev-3436	436	3	d.	d.	PROPN
inlawrev-3436	436	4	143	143	PROPN
inlawrev-3436	436	5	.	.	PUNCT
inlawrev-3436	437	1	see	see	VERB
inlawrev-3436	437	2	^.	^.	PROPN
inlawrev-3436	437	3	19	19	NUM
inlawrev-3436	437	4	,	,	PUNCT
inlawrev-3436	437	5	§	§	PROPN
inlawrev-3436	437	6	§	§	PROPN
inlawrev-3436	437	7	1	1	NUM
inlawrev-3436	437	8	-	-	SYM
inlawrev-3436	437	9	6	6	NUM
inlawrev-3436	437	10	,	,	PUNCT
inlawrev-3436	437	11	1	1	NUM
inlawrev-3436	437	12	1	1	NUM
inlawrev-3436	437	13	1th	1th	ADJ
inlawrev-3436	437	14	leg	leg	NOUN
inlawrev-3436	437	15	.	.	PUNCT
inlawrev-3436	437	16	,	,	PUNCT
inlawrev-3436	437	17	1st	1st	ADJ
inlawrev-3436	437	18	reg	reg	NOUN
inlawrev-3436	437	19	.	.	PUNCT
inlawrev-3436	438	1	sess	sess	PROPN
inlawrev-3436	438	2	.	.	PUNCT
inlawrev-3436	439	1	(	(	PUNCT
inlawrev-3436	439	2	ind	ind	NOUN
inlawrev-3436	439	3	.	.	PUNCT
inlawrev-3436	439	4	1999	1999	NUM
inlawrev-3436	439	5	)	)	PUNCT
inlawrev-3436	439	6	.	.	PUNCT
inlawrev-3436	440	1	144	144	NUM
inlawrev-3436	440	2	.	.	PUNCT
inlawrev-3436	440	3	see	see	VERB
inlawrev-3436	440	4	ind	ind	PROPN
inlawrev-3436	440	5	.	.	PUNCT
inlawrev-3436	441	1	code	code	PROPN
inlawrev-3436	441	2	§	§	PROPN
inlawrev-3436	441	3	6	6	NUM
inlawrev-3436	441	4	-	-	SYM
inlawrev-3436	441	5	3	3	NUM
inlawrev-3436	441	6	.	.	PUNCT
inlawrev-3436	442	1	l-19	l-19	PROPN
inlawrev-3436	442	2	-	-	PUNCT
inlawrev-3436	442	3	3(a	3(a	NUM
inlawrev-3436	442	4	)	)	PUNCT
inlawrev-3436	442	5	(	(	PUNCT
inlawrev-3436	442	6	1998	1998	NUM
inlawrev-3436	442	7	)	)	PUNCT
inlawrev-3436	442	8	;	;	PUNCT
inlawrev-3436	442	9	see	see	VERB
inlawrev-3436	442	10	also	also	ADV
inlawrev-3436	442	11	i	i	PROPN
inlawrev-3436	442	12	d	d	PROPN
inlawrev-3436	442	13	§	§	PROPN
inlawrev-3436	442	14	36	36	NUM
inlawrev-3436	442	15	-	-	SYM
inlawrev-3436	442	16	7	7	NUM
inlawrev-3436	442	17	-	-	PUNCT
inlawrev-3436	442	18	13	13	NUM
inlawrev-3436	442	19	-	-	SYM
inlawrev-3436	442	20	2.4	2.4	NUM
inlawrev-3436	442	21	(	(	PUNCT
inlawrev-3436	442	22	west	west	NOUN
inlawrev-3436	442	23	1999	1999	NUM
inlawrev-3436	442	24	)	)	PUNCT
inlawrev-3436	442	25	.	.	PUNCT
inlawrev-3436	443	1	145	145	NUM
inlawrev-3436	443	2	.	.	PUNCT
inlawrev-3436	444	1	see	see	VERB
inlawrev-3436	445	1	i	i	PROPN
inlawrev-3436	445	2	d	d	PROPN
inlawrev-3436	445	3	§	§	PROPN
inlawrev-3436	445	4	6	6	NUM
inlawrev-3436	445	5	-	-	SYM
inlawrev-3436	445	6	3.1	3.1	NUM
inlawrev-3436	445	7	-	-	PUNCT
inlawrev-3436	445	8	19	19	NUM
inlawrev-3436	445	9	-	-	PUNCT
inlawrev-3436	445	10	3(a	3(a	NUM
inlawrev-3436	445	11	)	)	PUNCT
inlawrev-3436	445	12	.	.	PUNCT
inlawrev-3436	446	1	146	146	NUM
inlawrev-3436	446	2	.	.	PUNCT
inlawrev-3436	447	1	see	see	VERB
inlawrev-3436	448	1	i	i	PROPN
inlawrev-3436	448	2	d	d	PROPN
inlawrev-3436	448	3	§	§	PROPN
inlawrev-3436	448	4	6	6	NUM
inlawrev-3436	448	5	-	-	SYM
inlawrev-3436	448	6	3.1	3.1	NUM
inlawrev-3436	448	7	-	-	SYM
inlawrev-3436	448	8	19	19	NUM
inlawrev-3436	448	9	-	-	SYM
inlawrev-3436	448	10	2	2	NUM
inlawrev-3436	448	11	;	;	PUNCT
inlawrev-3436	448	12	see	see	VERB
inlawrev-3436	448	13	also	also	ADV
inlawrev-3436	448	14	i	i	PROPN
inlawrev-3436	448	15	d	d	PROPN
inlawrev-3436	448	16	§	§	PROPN
inlawrev-3436	448	17	6	6	NUM
inlawrev-3436	448	18	-	-	SYM
inlawrev-3436	448	19	3.1	3.1	NUM
inlawrev-3436	448	20	-	-	SYM
inlawrev-3436	448	21	19	19	NUM
inlawrev-3436	448	22	-	-	SYM
inlawrev-3436	448	23	2	2	NUM
inlawrev-3436	448	24	(	(	PUNCT
inlawrev-3436	448	25	1998	1998	NUM
inlawrev-3436	448	26	)	)	PUNCT
inlawrev-3436	448	27	.	.	PUNCT
inlawrev-3436	449	1	147	147	NUM
inlawrev-3436	449	2	.	.	PUNCT
inlawrev-3436	450	1	i	i	PRON
inlawrev-3436	450	2	d	d	PROPN
inlawrev-3436	450	3	§	§	PROPN
inlawrev-3436	450	4	36	36	NUM
inlawrev-3436	450	5	-	-	PUNCT
inlawrev-3436	450	6	71312(b)(5	71312(b)(5	NUM
inlawrev-3436	450	7	)	)	PUNCT
inlawrev-3436	450	8	.	.	PUNCT
inlawrev-3436	451	1	148	148	NUM
inlawrev-3436	451	2	.	.	PUNCT
inlawrev-3436	452	1	see	see	VERB
inlawrev-3436	453	1	i	i	PROPN
inlawrev-3436	453	2	d	d	PROPN
inlawrev-3436	453	3	§	§	PROPN
inlawrev-3436	453	4	36	36	NUM
inlawrev-3436	453	5	-	-	SYM
inlawrev-3436	453	6	7	7	NUM
inlawrev-3436	453	7	-	-	PUNCT
inlawrev-3436	453	8	13	13	NUM
inlawrev-3436	453	9	-	-	SYM
inlawrev-3436	453	10	10	10	NUM
inlawrev-3436	453	11	(	(	PUNCT
inlawrev-3436	453	12	supp	supp	PROPN
inlawrev-3436	453	13	.	.	PUNCT
inlawrev-3436	453	14	1999	1999	NUM
inlawrev-3436	453	15	)	)	PUNCT
inlawrev-3436	453	16	.	.	PUNCT
inlawrev-3436	454	1	149	149	NUM
inlawrev-3436	454	2	.	.	PUNCT
inlawrev-3436	455	1	see	see	VERB
inlawrev-3436	455	2	i	i	PROPN
inlawrev-3436	455	3	d	d	PROPN
inlawrev-3436	455	4	§	§	PROPN
inlawrev-3436	455	5	36	36	NUM
inlawrev-3436	455	6	-	-	SYM
inlawrev-3436	455	7	7	7	NUM
inlawrev-3436	455	8	-	-	PUNCT
inlawrev-3436	455	9	13	13	NUM
inlawrev-3436	455	10	-	-	SYM
inlawrev-3436	455	11	14	14	NUM
inlawrev-3436	455	12	.	.	PUNCT
inlawrev-3436	456	1	150	150	NUM
inlawrev-3436	456	2	.	.	PUNCT
inlawrev-3436	457	1	see	see	VERB
inlawrev-3436	457	2	i	i	PROPN
inlawrev-3436	457	3	d	d	PROPN
inlawrev-3436	457	4	§	§	PROPN
inlawrev-3436	457	5	36	36	NUM
inlawrev-3436	457	6	-	-	SYM
inlawrev-3436	457	7	7	7	NUM
inlawrev-3436	457	8	-	-	PUNCT
inlawrev-3436	457	9	20	20	NUM
inlawrev-3436	457	10	-	-	SYM
inlawrev-3436	457	11	14	14	NUM
inlawrev-3436	457	12	.	.	PUNCT
inlawrev-3436	457	13	1466	1466	NUM
inlawrev-3436	457	14	indiana	indiana	PROPN
inlawrev-3436	457	15	law	law	PROPN
inlawrev-3436	457	16	review	review	NOUN
inlawrev-3436	458	1	[	[	X
inlawrev-3436	458	2	vol	vol	NOUN
inlawrev-3436	458	3	.	.	PUNCT
inlawrev-3436	458	4	33:1455	33:1455	PROPN
inlawrev-3436	458	5	ii	ii	PROPN
inlawrev-3436	458	6	.	.	PUNCT
inlawrev-3436	459	1	indiana	indiana	PROPN
inlawrev-3436	459	2	tax	tax	PROPN
inlawrev-3436	459	3	court	court	NOUN
inlawrev-3436	459	4	decisions	decision	NOUN
inlawrev-3436	459	5	a.	a.	PROPN
inlawrev-3436	459	6	indiana	indiana	PROPN
inlawrev-3436	459	7	property	property	NOUN
inlawrev-3436	459	8	taxes	taxis	NOUN
inlawrev-3436	459	9	—	—	PUNCT
inlawrev-3436	459	10	real	real	ADJ
inlawrev-3436	459	11	property	property	NOUN
inlawrev-3436	459	12	taxes	taxis	NOUN
inlawrev-3436	459	13	in	in	ADP
inlawrev-3436	459	14	state	state	NOUN
inlawrev-3436	459	15	board	board	NOUN
inlawrev-3436	459	16	oftax	oftax	NOUN
inlawrev-3436	459	17	commissioners	commissioner	NOUN
inlawrev-3436	459	18	v.	v.	ADP
inlawrev-3436	459	19	town	town	PROPN
inlawrev-3436	459	20	ofst	ofst	PROPN
inlawrev-3436	459	21	.	.	PUNCT
inlawrev-3436	460	1	john	john	PROPN
inlawrev-3436	460	2	(	(	PUNCT
inlawrev-3436	460	3	''	''	PUNCT
inlawrev-3436	460	4	st	st	PROPN
inlawrev-3436	460	5	.	.	PROPN
inlawrev-3436	460	6	john	john	PROPN
inlawrev-3436	460	7	f'),'^	f'),'^	PROPN
inlawrev-3436	460	8	'	'	PUNCT
inlawrev-3436	460	9	the	the	DET
inlawrev-3436	460	10	indiana	indiana	PROPN
inlawrev-3436	460	11	supreme	supreme	PROPN
inlawrev-3436	460	12	court	court	PROPN
inlawrev-3436	460	13	considered	consider	VERB
inlawrev-3436	460	14	the	the	DET
inlawrev-3436	460	15	tax	tax	NOUN
inlawrev-3436	460	16	court	court	NOUN
inlawrev-3436	460	17	's	's	PART
inlawrev-3436	460	18	ruling	ruling	NOUN
inlawrev-3436	460	19	that	that	SCONJ
inlawrev-3436	460	20	the	the	DET
inlawrev-3436	460	21	indiana	indiana	PROPN
inlawrev-3436	460	22	statute	statute	PROPN
inlawrev-3436	460	23	*	*	PUNCT
inlawrev-3436	460	24	^^	^^	PUNCT
inlawrev-3436	460	25	and	and	CCONJ
inlawrev-3436	460	26	related	relate	VERB
inlawrev-3436	460	27	regulations^	regulations^	NOUN
inlawrev-3436	460	28	"	"	PUNCT
inlawrev-3436	460	29	governing	govern	VERB
inlawrev-3436	460	30	real	real	ADJ
inlawrev-3436	460	31	property	property	NOUN
inlawrev-3436	460	32	valuation	valuation	NOUN
inlawrev-3436	460	33	for	for	ADP
inlawrev-3436	460	34	assessment	assessment	NOUN
inlawrev-3436	460	35	purposes	purpose	NOUN
inlawrev-3436	460	36	violated	violate	VERB
inlawrev-3436	460	37	the	the	DET
inlawrev-3436	460	38	indiana	indiana	PROPN
inlawrev-3436	460	39	constitution	constitution	NOUN
inlawrev-3436	460	40	.	.	PUNCT
inlawrev-3436	461	1	the	the	DET
inlawrev-3436	461	2	case	case	NOUN
inlawrev-3436	461	3	initially	initially	ADV
inlawrev-3436	461	4	arose	arise	VERB
inlawrev-3436	461	5	when	when	SCONJ
inlawrev-3436	461	6	residents	resident	NOUN
inlawrev-3436	461	7	of	of	ADP
inlawrev-3436	461	8	the	the	DET
inlawrev-3436	461	9	town	town	NOUN
inlawrev-3436	461	10	of	of	ADP
inlawrev-3436	461	11	st	st	PROPN
inlawrev-3436	461	12	.	.	PROPN
inlawrev-3436	461	13	john	john	PROPN
inlawrev-3436	461	14	and	and	CCONJ
inlawrev-3436	461	15	marion	marion	PROPN
inlawrev-3436	461	16	county	county	PROPN
inlawrev-3436	461	17	challenged	challenge	VERB
inlawrev-3436	461	18	the	the	DET
inlawrev-3436	461	19	constitutionality	constitutionality	NOUN
inlawrev-3436	461	20	of	of	ADP
inlawrev-3436	461	21	indiana	indiana	PROPN
inlawrev-3436	461	22	's	's	PART
inlawrev-3436	461	23	property	property	NOUN
inlawrev-3436	461	24	tax	tax	NOUN
inlawrev-3436	461	25	system	system	NOUN
inlawrev-3436	461	26	.	.	PUNCT
inlawrev-3436	462	1	'^	'^	PROPN
inlawrev-3436	462	2	"	"	PUNCT
inlawrev-3436	462	3	*	*	PROPN
inlawrev-3436	462	4	in	in	ADP
inlawrev-3436	462	5	st	st	PROPN
inlawrev-3436	462	6	.	.	PROPN
inlawrev-3436	462	7	john	john	PROPN
inlawrev-3436	462	8	i	i	PROPN
inlawrev-3436	462	9	,	,	PUNCT
inlawrev-3436	462	10	the	the	DET
inlawrev-3436	462	11	tax	tax	NOUN
inlawrev-3436	462	12	court	court	NOUN
inlawrev-3436	462	13	found	find	VERB
inlawrev-3436	462	14	the	the	DET
inlawrev-3436	462	15	system	system	NOUN
inlawrev-3436	462	16	unconstitutional	unconstitutional	ADJ
inlawrev-3436	462	17	concluding	concluding	NOUN
inlawrev-3436	462	18	that	that	SCONJ
inlawrev-3436	462	19	the	the	DET
inlawrev-3436	462	20	indiana	indiana	PROPN
inlawrev-3436	462	21	constitution	constitution	PROPN
inlawrev-3436	462	22	requires	require	VERB
inlawrev-3436	462	23	an	an	DET
inlawrev-3436	462	24	absolute	absolute	ADJ
inlawrev-3436	462	25	and	and	CCONJ
inlawrev-3436	462	26	precise	precise	ADJ
inlawrev-3436	462	27	fair	fair	ADJ
inlawrev-3436	462	28	market	market	NOUN
inlawrev-3436	462	29	value	value	NOUN
inlawrev-3436	462	30	system	system	NOUN
inlawrev-3436	462	31	.	.	PUNCT
inlawrev-3436	463	1	^^^	^^^	ADP
inlawrev-3436	463	2	the	the	DET
inlawrev-3436	463	3	indiana	indiana	PROPN
inlawrev-3436	463	4	supreme	supreme	PROPN
inlawrev-3436	463	5	court	court	PROPN
inlawrev-3436	463	6	reversed	reverse	VERB
inlawrev-3436	463	7	,	,	PUNCT
inlawrev-3436	463	8	holding	hold	VERB
inlawrev-3436	463	9	that	that	SCONJ
inlawrev-3436	463	10	a	a	DET
inlawrev-3436	463	11	system	system	NOUN
inlawrev-3436	463	12	based	base	VERB
inlawrev-3436	463	13	on	on	ADP
inlawrev-3436	463	14	fair	fair	ADJ
inlawrev-3436	463	15	market	market	NOUN
inlawrev-3436	463	16	value	value	NOUN
inlawrev-3436	463	17	was	be	AUX
inlawrev-3436	463	18	not	not	PART
inlawrev-3436	463	19	required	require	VERB
inlawrev-3436	463	20	.	.	PUNCT
inlawrev-3436	464	1	'	'	PUNCT
inlawrev-3436	464	2	^^	^^	PUNCT
inlawrev-3436	464	3	however	however	ADV
inlawrev-3436	464	4	,	,	PUNCT
inlawrev-3436	464	5	it	it	PRON
inlawrev-3436	464	6	remanded	remand	VERB
inlawrev-3436	464	7	the	the	DET
inlawrev-3436	464	8	case	case	NOUN
inlawrev-3436	464	9	for	for	ADP
inlawrev-3436	464	10	a	a	DET
inlawrev-3436	464	11	determination	determination	NOUN
inlawrev-3436	464	12	of	of	ADP
inlawrev-3436	464	13	whether	whether	SCONJ
inlawrev-3436	464	14	indiana	indiana	PROPN
inlawrev-3436	464	15	's	's	PART
inlawrev-3436	464	16	system	system	NOUN
inlawrev-3436	464	17	provided	provide	VERB
inlawrev-3436	464	18	a	a	DET
inlawrev-3436	464	19	"	"	PUNCT
inlawrev-3436	464	20	uniform	uniform	ADJ
inlawrev-3436	464	21	and	and	CCONJ
inlawrev-3436	464	22	equal	equal	ADJ
inlawrev-3436	464	23	rate	rate	NOUN
inlawrev-3436	464	24	ofproperty	ofproperty	NOUN
inlawrev-3436	464	25	assessment	assessment	NOUN
inlawrev-3436	464	26	and	and	CCONJ
inlawrev-3436	464	27	taxation	taxation	NOUN
inlawrev-3436	464	28	based	base	VERB
inlawrev-3436	464	29	on	on	ADP
inlawrev-3436	464	30	property	property	NOUN
inlawrev-3436	464	31	wealth"'^^	wealth"'^^	PROPN
inlawrev-3436	464	32	as	as	SCONJ
inlawrev-3436	464	33	required	require	VERB
inlawrev-3436	464	34	by	by	ADP
inlawrev-3436	464	35	article	article	NOUN
inlawrev-3436	464	36	x	x	NOUN
inlawrev-3436	464	37	,	,	PUNCT
inlawrev-3436	464	38	section	section	NOUN
inlawrev-3436	464	39	1(a	1(a	NUM
inlawrev-3436	464	40	)	)	PUNCT
inlawrev-3436	464	41	(	(	PUNCT
inlawrev-3436	464	42	"	"	PUNCT
inlawrev-3436	464	43	the	the	DET
inlawrev-3436	464	44	property	property	NOUN
inlawrev-3436	464	45	taxation	taxation	NOUN
inlawrev-3436	464	46	clause")'^	clause")'^	PROPN
inlawrev-3436	464	47	*	*	PUNCT
inlawrev-3436	464	48	of	of	ADP
inlawrev-3436	464	49	the	the	DET
inlawrev-3436	464	50	indiana	indiana	PROPN
inlawrev-3436	464	51	constitution	constitution	PROPN
inlawrev-3436	464	52	.	.	PUNCT
inlawrev-3436	465	1	on	on	ADP
inlawrev-3436	465	2	remand	remand	NOUN
inlawrev-3436	465	3	,	,	PUNCT
inlawrev-3436	465	4	the	the	DET
inlawrev-3436	465	5	tax	tax	NOUN
inlawrev-3436	465	6	court	court	NOUN
inlawrev-3436	465	7	issued	issue	VERB
inlawrev-3436	465	8	a	a	DET
inlawrev-3436	465	9	preliminary	preliminary	ADJ
inlawrev-3436	465	10	opinion	opinion	NOUN
inlawrev-3436	465	11	finding	find	VERB
inlawrev-3436	465	12	that	that	SCONJ
inlawrev-3436	465	13	the	the	DET
inlawrev-3436	465	14	statute	statute	NOUN
inlawrev-3436	465	15	and	and	CCONJ
inlawrev-3436	465	16	related	related	ADJ
inlawrev-3436	465	17	regulations	regulation	NOUN
inlawrev-3436	465	18	governing	govern	VERB
inlawrev-3436	465	19	indiana	indiana	PROPN
inlawrev-3436	465	20	's	's	PART
inlawrev-3436	465	21	property	property	NOUN
inlawrev-3436	465	22	tax	tax	NOUN
inlawrev-3436	465	23	valuation	valuation	NOUN
inlawrev-3436	465	24	system	system	NOUN
inlawrev-3436	465	25	violated	violate	VERB
inlawrev-3436	465	26	the	the	DET
inlawrev-3436	465	27	uniformity	uniformity	NOUN
inlawrev-3436	465	28	and	and	CCONJ
inlawrev-3436	465	29	equality	equality	NOUN
inlawrev-3436	465	30	requirements	requirement	NOUN
inlawrev-3436	465	31	of	of	ADP
inlawrev-3436	465	32	the	the	DET
inlawrev-3436	465	33	property	property	NOUN
inlawrev-3436	465	34	taxation	taxation	NOUN
inlawrev-3436	465	35	clause	clause	NOUN
inlawrev-3436	465	36	.	.	PUNCT
inlawrev-3436	466	1	^^^	^^^	NOUN
inlawrev-3436	466	2	it	it	PRON
inlawrev-3436	466	3	ordered	order	VERB
inlawrev-3436	466	4	the	the	DET
inlawrev-3436	466	5	state	state	NOUN
inlawrev-3436	466	6	board	board	NOUN
inlawrev-3436	466	7	to	to	PART
inlawrev-3436	466	8	"	"	PUNCT
inlawrev-3436	466	9	make	make	VERB
inlawrev-3436	466	10	future	future	ADJ
inlawrev-3436	466	11	real	real	ADJ
inlawrev-3436	466	12	property	property	NOUN
inlawrev-3436	466	13	assessments	assessment	NOUN
inlawrev-3436	466	14	for	for	ADP
inlawrev-3436	466	15	purposes	purpose	NOUN
inlawrev-3436	466	16	oftaxation	oftaxation	NOUN
inlawrev-3436	466	17	under	under	ADP
inlawrev-3436	466	18	a	a	DET
inlawrev-3436	466	19	system	system	NOUN
inlawrev-3436	466	20	that	that	PRON
inlawrev-3436	466	21	incorporates	incorporate	VERB
inlawrev-3436	466	22	an	an	DET
inlawrev-3436	466	23	objective	objective	ADJ
inlawrev-3436	466	24	reality	reality	NOUN
inlawrev-3436	466	25	.	.	PUNCT
inlawrev-3436	467	1	"^^^	"^^^	PUNCT
inlawrev-3436	468	1	in	in	ADP
inlawrev-3436	468	2	its	its	PRON
inlawrev-3436	468	3	finaljudgment	finaljudgment	NOUN
inlawrev-3436	468	4	,	,	PUNCT
inlawrev-3436	468	5	the	the	DET
inlawrev-3436	468	6	tax	tax	NOUN
inlawrev-3436	468	7	court	court	NOUN
inlawrev-3436	468	8	specifically	specifically	ADV
inlawrev-3436	468	9	ordered	order	VERB
inlawrev-3436	468	10	the	the	DET
inlawrev-3436	468	11	state	state	NOUN
inlawrev-3436	468	12	board	board	NOUN
inlawrev-3436	468	13	to	to	PART
inlawrev-3436	468	14	consider	consider	VERB
inlawrev-3436	468	15	all	all	DET
inlawrev-3436	468	16	competent	competent	ADJ
inlawrev-3436	468	17	evidence	evidence	NOUN
inlawrev-3436	468	18	ofproperty	ofproperty	NOUN
inlawrev-3436	468	19	wealth	wealth	NOUN
inlawrev-3436	468	20	in	in	ADP
inlawrev-3436	468	21	appeals	appeal	NOUN
inlawrev-3436	468	22	filed	file	VERB
inlawrev-3436	468	23	with	with	ADP
inlawrev-3436	468	24	the	the	DET
inlawrev-3436	468	25	county	county	NOUN
inlawrev-3436	468	26	review	review	NOUN
inlawrev-3436	468	27	boards	board	NOUN
inlawrev-3436	468	28	on	on	ADP
inlawrev-3436	468	29	or	or	CCONJ
inlawrev-3436	468	30	after	after	ADP
inlawrev-3436	468	31	may	may	AUX
inlawrev-3436	468	32	11,1	11,1	NUM
inlawrev-3436	468	33	999.'^	999.'^	NOUN
inlawrev-3436	468	34	*	*	PUNCT
inlawrev-3436	468	35	the	the	DET
inlawrev-3436	468	36	state	state	NOUN
inlawrev-3436	468	37	board	board	NOUN
inlawrev-3436	468	38	appealed	appeal	VERB
inlawrev-3436	468	39	the	the	DET
inlawrev-3436	468	40	decision	decision	NOUN
inlawrev-3436	468	41	to	to	ADP
inlawrev-3436	468	42	the	the	DET
inlawrev-3436	468	43	indiana	indiana	PROPN
inlawrev-3436	468	44	supreme	supreme	PROPN
inlawrev-3436	468	45	court	court	PROPN
inlawrev-3436	468	46	.	.	PUNCT
inlawrev-3436	469	1	'	'	PUNCT
inlawrev-3436	469	2	^^	^^	SYM
inlawrev-3436	469	3	151	151	NUM
inlawrev-3436	469	4	.	.	PUNCT
inlawrev-3436	470	1	702	702	NUM
inlawrev-3436	470	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	470	3	1034	1034	NUM
inlawrev-3436	470	4	(	(	PUNCT
inlawrev-3436	470	5	ind	ind	NOUN
inlawrev-3436	470	6	.	.	PUNCT
inlawrev-3436	470	7	1998	1998	NUM
inlawrev-3436	470	8	)	)	PUNCT
inlawrev-3436	470	9	.	.	PUNCT
inlawrev-3436	471	1	152	152	NUM
inlawrev-3436	471	2	.	.	PUNCT
inlawrev-3436	472	1	see	see	VERB
inlawrev-3436	472	2	ind	ind	PROPN
inlawrev-3436	472	3	.	.	PUNCT
inlawrev-3436	473	1	code	code	PROPN
inlawrev-3436	473	2	§	§	PROPN
inlawrev-3436	473	3	6	6	NUM
inlawrev-3436	473	4	-	-	PUNCT
inlawrev-3436	473	5	l.i-31	l.i-31	NOUN
inlawrev-3436	473	6	-	-	PUNCT
inlawrev-3436	473	7	6(c	6(c	NUM
inlawrev-3436	473	8	)	)	PUNCT
inlawrev-3436	473	9	(	(	PUNCT
inlawrev-3436	473	10	1998	1998	NUM
inlawrev-3436	473	11	)	)	PUNCT
inlawrev-3436	473	12	.	.	PUNCT
inlawrev-3436	474	1	153	153	NUM
inlawrev-3436	474	2	.	.	PUNCT
inlawrev-3436	475	1	see	see	VERB
inlawrev-3436	475	2	,	,	PUNCT
inlawrev-3436	475	3	e.g.	e.g.	ADV
inlawrev-3436	475	4	,	,	PUNCT
inlawrev-3436	475	5	ind	ind	PROPN
inlawrev-3436	475	6	.	.	PUNCT
inlawrev-3436	476	1	admin	admin	PROPN
inlawrev-3436	476	2	.	.	PUNCT
inlawrev-3436	477	1	code	code	PROPN
inlawrev-3436	477	2	tit	tit	PROPN
inlawrev-3436	477	3	.	.	PUNCT
inlawrev-3436	478	1	50	50	NUM
inlawrev-3436	478	2	,	,	PUNCT
inlawrev-3436	478	3	r.	r.	NOUN
inlawrev-3436	478	4	2.2	2.2	NUM
inlawrev-3436	478	5	-	-	SYM
inlawrev-3436	478	6	7	7	NUM
inlawrev-3436	478	7	-	-	SYM
inlawrev-3436	478	8	1	1	NUM
inlawrev-3436	478	9	1	1	NUM
inlawrev-3436	478	10	,	,	PUNCT
inlawrev-3436	478	11	r.	r.	NOUN
inlawrev-3436	478	12	2.2	2.2	NUM
inlawrev-3436	478	13	-	-	SYM
inlawrev-3436	478	14	8	8	NUM
inlawrev-3436	478	15	-	-	SYM
inlawrev-3436	478	16	7	7	NUM
inlawrev-3436	478	17	,	,	PUNCT
inlawrev-3436	478	18	r.	r.	NOUN
inlawrev-3436	478	19	2.2	2.2	NUM
inlawrev-3436	478	20	-	-	SYM
inlawrev-3436	478	21	9	9	NUM
inlawrev-3436	478	22	-	-	SYM
inlawrev-3436	478	23	6	6	NUM
inlawrev-3436	478	24	(	(	PUNCT
inlawrev-3436	478	25	1996	1996	NUM
inlawrev-3436	478	26	)	)	PUNCT
inlawrev-3436	478	27	.	.	PUNCT
inlawrev-3436	479	1	154	154	NUM
inlawrev-3436	479	2	.	.	PUNCT
inlawrev-3436	479	3	see	see	VERB
inlawrev-3436	479	4	town	town	NOUN
inlawrev-3436	479	5	of	of	ADP
inlawrev-3436	479	6	st	st	PROPN
inlawrev-3436	479	7	.	.	PROPN
inlawrev-3436	480	1	john	john	PROPN
inlawrev-3436	480	2	v.	v.	PROPN
inlawrev-3436	480	3	state	state	PROPN
inlawrev-3436	480	4	bd	bd	PROPN
inlawrev-3436	480	5	.	.	PROPN
inlawrev-3436	480	6	oftax	oftax	PROPN
inlawrev-3436	480	7	comm'rs	comm'rs	PROPN
inlawrev-3436	480	8	,	,	PUNCT
inlawrev-3436	480	9	665	665	NUM
inlawrev-3436	480	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	480	11	965	965	NUM
inlawrev-3436	480	12	(	(	PUNCT
inlawrev-3436	480	13	ind	ind	NOUN
inlawrev-3436	480	14	.	.	PUNCT
inlawrev-3436	481	1	tax	tax	PROPN
inlawrev-3436	481	2	ct	ct	PROPN
inlawrev-3436	481	3	.	.	PUNCT
inlawrev-3436	481	4	)	)	PUNCT
inlawrev-3436	482	1	(	(	PUNCT
inlawrev-3436	482	2	"	"	PUNCT
inlawrev-3436	482	3	5*/.	5*/.	NUM
inlawrev-3436	482	4	john	john	NOUN
inlawrev-3436	482	5	/	/	SYM
inlawrev-3436	482	6	"	"	PUNCT
inlawrev-3436	482	7	)	)	PUNCT
inlawrev-3436	482	8	,	,	PUNCT
inlawrev-3436	482	9	rev'dsub	rev'dsub	X
inlawrev-3436	482	10	nom	nom	PROPN
inlawrev-3436	482	11	.	.	PROPN
inlawrev-3436	482	12	boehm	boehm	PROPN
inlawrev-3436	482	13	v.	v.	ADP
inlawrev-3436	482	14	town	town	NOUN
inlawrev-3436	482	15	of	of	ADP
inlawrev-3436	482	16	st	st	PROPN
inlawrev-3436	482	17	.	.	PROPN
inlawrev-3436	482	18	john	john	PROPN
inlawrev-3436	482	19	,	,	PUNCT
inlawrev-3436	482	20	675	675	NUM
inlawrev-3436	482	21	n.e.2d	n.e.2d	NOUN
inlawrev-3436	482	22	318	318	NUM
inlawrev-3436	482	23	(	(	PUNCT
inlawrev-3436	482	24	ind	ind	NOUN
inlawrev-3436	482	25	.	.	PUNCT
inlawrev-3436	482	26	1996	1996	NUM
inlawrev-3436	482	27	)	)	PUNCT
inlawrev-3436	482	28	.	.	PUNCT
inlawrev-3436	483	1	155	155	NUM
inlawrev-3436	483	2	.	.	PUNCT
inlawrev-3436	483	3	see	see	VERB
inlawrev-3436	483	4	i	i	PRON
inlawrev-3436	483	5	d.	d.	PROPN
inlawrev-3436	483	6	2x914	2x914	PROPN
inlawrev-3436	483	7	.	.	PUNCT
inlawrev-3436	484	1	1	1	NUM
inlawrev-3436	484	2	56	56	NUM
inlawrev-3436	484	3	.	.	PUNCT
inlawrev-3436	485	1	see	see	VERB
inlawrev-3436	485	2	boehm	boehm	NOUN
inlawrev-3436	485	3	,	,	PUNCT
inlawrev-3436	485	4	675	675	NUM
inlawrev-3436	485	5	n.e.2d	n.e.2d	NOUN
inlawrev-3436	485	6	at	at	ADP
inlawrev-3436	485	7	328	328	NUM
inlawrev-3436	485	8	(	(	PUNCT
inlawrev-3436	485	9	"	"	PUNCT
inlawrev-3436	485	10	5^	5^	NOUN
inlawrev-3436	485	11	john	john	PROPN
inlawrev-3436	485	12	if	if	SCONJ
inlawrev-3436	485	13	)	)	PUNCT
inlawrev-3436	485	14	.	.	PUNCT
inlawrev-3436	486	1	157	157	NUM
inlawrev-3436	486	2	.	.	PUNCT
inlawrev-3436	487	1	i	i	PRON
inlawrev-3436	487	2	d.	d.	PROPN
inlawrev-3436	487	3	158	158	NUM
inlawrev-3436	487	4	.	.	PUNCT
inlawrev-3436	488	1	the	the	DET
inlawrev-3436	488	2	property	property	NOUN
inlawrev-3436	488	3	tax	tax	NOUN
inlawrev-3436	488	4	clause	clause	NOUN
inlawrev-3436	488	5	states	state	VERB
inlawrev-3436	488	6	:	:	PUNCT
inlawrev-3436	488	7	"	"	PUNCT
inlawrev-3436	488	8	the	the	DET
inlawrev-3436	488	9	general	general	ADJ
inlawrev-3436	488	10	assembly	assembly	NOUN
inlawrev-3436	488	11	shall	shall	AUX
inlawrev-3436	488	12	provide	provide	VERB
inlawrev-3436	488	13	,	,	PUNCT
inlawrev-3436	488	14	by	by	ADP
inlawrev-3436	488	15	law	law	NOUN
inlawrev-3436	488	16	,	,	PUNCT
inlawrev-3436	488	17	for	for	ADP
inlawrev-3436	488	18	a	a	DET
inlawrev-3436	488	19	uniform	uniform	ADJ
inlawrev-3436	488	20	and	and	CCONJ
inlawrev-3436	488	21	equal	equal	ADJ
inlawrev-3436	488	22	rate	rate	NOUN
inlawrev-3436	488	23	ofproperty	ofproperty	NOUN
inlawrev-3436	488	24	assessment	assessment	NOUN
inlawrev-3436	488	25	and	and	CCONJ
inlawrev-3436	488	26	taxation	taxation	NOUN
inlawrev-3436	488	27	and	and	CCONJ
inlawrev-3436	488	28	shall	shall	AUX
inlawrev-3436	488	29	prescribe	prescribe	VERB
inlawrev-3436	488	30	regulations	regulation	NOUN
inlawrev-3436	488	31	to	to	PART
inlawrev-3436	488	32	secure	secure	VERB
inlawrev-3436	488	33	ajust	ajust	NOUN
inlawrev-3436	488	34	valuation	valuation	NOUN
inlawrev-3436	488	35	for	for	ADP
inlawrev-3436	488	36	taxation	taxation	NOUN
inlawrev-3436	488	37	of	of	ADP
inlawrev-3436	488	38	all	all	DET
inlawrev-3436	488	39	property	property	NOUN
inlawrev-3436	488	40	,	,	PUNCT
inlawrev-3436	488	41	both	both	CCONJ
inlawrev-3436	488	42	real	real	ADJ
inlawrev-3436	488	43	and	and	CCONJ
inlawrev-3436	488	44	personal	personal	ADJ
inlawrev-3436	488	45	.	.	PUNCT
inlawrev-3436	488	46	"	"	PUNCT
inlawrev-3436	489	1	ind	ind	PROPN
inlawrev-3436	489	2	.	.	PUNCT
inlawrev-3436	490	1	const	const	PROPN
inlawrev-3436	490	2	,	,	PUNCT
inlawrev-3436	490	3	art	art	NOUN
inlawrev-3436	490	4	.	.	PUNCT
inlawrev-3436	491	1	x	x	X
inlawrev-3436	491	2	,	,	PUNCT
inlawrev-3436	491	3	§	§	PROPN
inlawrev-3436	491	4	1(a	1(a	NUM
inlawrev-3436	491	5	)	)	PUNCT
inlawrev-3436	491	6	.	.	PUNCT
inlawrev-3436	492	1	1	1	NUM
inlawrev-3436	492	2	59	59	NUM
inlawrev-3436	492	3	.	.	PUNCT
inlawrev-3436	493	1	see	see	VERB
inlawrev-3436	493	2	town	town	NOUN
inlawrev-3436	493	3	of	of	ADP
inlawrev-3436	493	4	st	st	PROPN
inlawrev-3436	493	5	.	.	PROPN
inlawrev-3436	494	1	john	john	PROPN
inlawrev-3436	494	2	v.	v.	PROPN
inlawrev-3436	494	3	state	state	PROPN
inlawrev-3436	494	4	bd	bd	PROPN
inlawrev-3436	494	5	.	.	PROPN
inlawrev-3436	494	6	oftax	oftax	PROPN
inlawrev-3436	494	7	comm*rs	comm*rs	PROPN
inlawrev-3436	494	8	,	,	PUNCT
inlawrev-3436	494	9	690	690	NUM
inlawrev-3436	494	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	494	11	370	370	NUM
inlawrev-3436	494	12	,	,	PUNCT
inlawrev-3436	494	13	398	398	NUM
inlawrev-3436	494	14	(	(	PUNCT
inlawrev-3436	494	15	ind	ind	NOUN
inlawrev-3436	494	16	.	.	PUNCT
inlawrev-3436	495	1	tax	tax	PROPN
inlawrev-3436	495	2	ct	ct	PROPN
inlawrev-3436	495	3	.	.	PROPN
inlawrev-3436	495	4	1997	1997	NUM
inlawrev-3436	495	5	)	)	PUNCT
inlawrev-3436	495	6	{	{	PUNCT
inlawrev-3436	495	7	''	''	PUNCT
inlawrev-3436	495	8	st	st	PROPN
inlawrev-3436	495	9	.	.	PROPN
inlawrev-3436	495	10	john	john	PROPN
inlawrev-3436	495	11	iif	iif	PROPN
inlawrev-3436	495	12	)	)	PUNCT
inlawrev-3436	495	13	,	,	PUNCT
inlawrev-3436	495	14	rev	rev	PROPN
inlawrev-3436	495	15	'd	'd	PROPN
inlawrev-3436	495	16	in	in	ADP
inlawrev-3436	495	17	part	part	NOUN
inlawrev-3436	495	18	,	,	PUNCT
inlawrev-3436	495	19	702	702	NUM
inlawrev-3436	495	20	n.e.2d	n.e.2d	NOUN
inlawrev-3436	495	21	1034	1034	NUM
inlawrev-3436	495	22	(	(	PUNCT
inlawrev-3436	495	23	ind	ind	NOUN
inlawrev-3436	495	24	.	.	PUNCT
inlawrev-3436	495	25	1998	1998	NUM
inlawrev-3436	495	26	)	)	PUNCT
inlawrev-3436	495	27	.	.	PUNCT
inlawrev-3436	496	1	160	160	NUM
inlawrev-3436	496	2	.	.	PUNCT
inlawrev-3436	497	1	i	i	PRON
inlawrev-3436	497	2	d	d	PROPN
inlawrev-3436	497	3	161	161	NUM
inlawrev-3436	497	4	.	.	PUNCT
inlawrev-3436	498	1	see	see	VERB
inlawrev-3436	498	2	town	town	NOUN
inlawrev-3436	498	3	of	of	ADP
inlawrev-3436	498	4	st	st	PROPN
inlawrev-3436	498	5	.	.	PROPN
inlawrev-3436	499	1	john	john	PROPN
inlawrev-3436	499	2	v.	v.	PROPN
inlawrev-3436	499	3	state	state	PROPN
inlawrev-3436	499	4	bd	bd	PROPN
inlawrev-3436	499	5	.	.	PROPN
inlawrev-3436	499	6	oftax	oftax	PROPN
inlawrev-3436	499	7	comm'rs	comm'rs	PROPN
inlawrev-3436	499	8	,	,	PUNCT
inlawrev-3436	499	9	691	691	NUM
inlawrev-3436	499	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	499	11	1387	1387	NUM
inlawrev-3436	499	12	,	,	PUNCT
inlawrev-3436	499	13	1390	1390	NUM
inlawrev-3436	499	14	(	(	PUNCT
inlawrev-3436	499	15	ind	ind	NOUN
inlawrev-3436	499	16	.	.	PUNCT
inlawrev-3436	500	1	tax	tax	PROPN
inlawrev-3436	500	2	ct	ct	PROPN
inlawrev-3436	500	3	.	.	PUNCT
inlawrev-3436	500	4	)	)	PUNCT
inlawrev-3436	501	1	(	(	PUNCT
inlawrev-3436	501	2	"	"	PUNCT
inlawrev-3436	501	3	5r	5r	NUM
inlawrev-3436	501	4	.	.	PUNCT
inlawrev-3436	502	1	john	john	PROPN
inlawrev-3436	502	2	iv	iv	PROPN
inlawrev-3436	502	3	"	"	PUNCT
inlawrev-3436	502	4	)	)	PUNCT
inlawrev-3436	502	5	,	,	PUNCT
inlawrev-3436	502	6	rev	rev	PROPN
inlawrev-3436	502	7	'd	'd	PROPN
inlawrev-3436	502	8	in	in	ADP
inlawrev-3436	502	9	part	part	NOUN
inlawrev-3436	502	10	,	,	PUNCT
inlawrev-3436	502	11	702	702	NUM
inlawrev-3436	502	12	n.e	n.e	NOUN
inlawrev-3436	502	13	.	.	PROPN
inlawrev-3436	502	14	1	1	NUM
inlawrev-3436	502	15	034	034	NUM
inlawrev-3436	502	16	(	(	PUNCT
inlawrev-3436	502	17	ind	ind	NOUN
inlawrev-3436	502	18	.	.	PUNCT
inlawrev-3436	503	1	1	1	NUM
inlawrev-3436	503	2	998	998	NUM
inlawrev-3436	503	3	)	)	PUNCT
inlawrev-3436	503	4	.	.	PUNCT
inlawrev-3436	504	1	1	1	NUM
inlawrev-3436	504	2	62	62	NUM
inlawrev-3436	504	3	.	.	PUNCT
inlawrev-3436	505	1	the	the	DET
inlawrev-3436	505	2	preliminary	preliminary	ADJ
inlawrev-3436	505	3	opinion	opinion	NOUN
inlawrev-3436	505	4	rendered	render	VERB
inlawrev-3436	505	5	in	in	ADP
inlawrev-3436	505	6	st	st	PROPN
inlawrev-3436	505	7	.	.	PROPN
inlawrev-3436	505	8	john	john	PROPN
inlawrev-3436	505	9	iii	iii	PROPN
inlawrev-3436	505	10	and	and	CCONJ
inlawrev-3436	505	11	the	the	DET
inlawrev-3436	505	12	final	final	ADJ
inlawrev-3436	505	13	judgment	judgment	NOUN
inlawrev-3436	505	14	ofst	ofst	NOUN
inlawrev-3436	505	15	john	john	PROPN
inlawrev-3436	505	16	iv	iv	PROPN
inlawrev-3436	505	17	were	be	AUX
inlawrev-3436	505	18	considered	consider	VERB
inlawrev-3436	505	19	as	as	ADP
inlawrev-3436	505	20	a	a	DET
inlawrev-3436	505	21	single	single	ADJ
inlawrev-3436	505	22	appeal	appeal	NOUN
inlawrev-3436	505	23	by	by	ADP
inlawrev-3436	505	24	the	the	DET
inlawrev-3436	505	25	indiana	indiana	PROPN
inlawrev-3436	505	26	supreme	supreme	PROPN
inlawrev-3436	505	27	court	court	PROPN
inlawrev-3436	505	28	in	in	ADP
inlawrev-3436	505	29	st	st	PROPN
inlawrev-3436	505	30	.	.	PROPN
inlawrev-3436	505	31	john	john	PROPN
inlawrev-3436	505	32	v.	v.	PROPN
inlawrev-3436	505	33	see	see	VERB
inlawrev-3436	505	34	st	st	PROPN
inlawrev-3436	505	35	.	.	PROPN
inlawrev-3436	505	36	john	john	PROPN
inlawrev-3436	505	37	v	v	PROPN
inlawrev-3436	505	38	,	,	PUNCT
inlawrev-3436	505	39	702	702	NUM
inlawrev-3436	505	40	n.e.2datl036n.l	n.e.2datl036n.l	NOUN
inlawrev-3436	505	41	.	.	PROPN
inlawrev-3436	505	42	2000	2000	NUM
inlawrev-3436	505	43	]	]	PUNCT
inlawrev-3436	505	44	taxation	taxation	NOUN
inlawrev-3436	505	45	1467	1467	NUM
inlawrev-3436	505	46	in	in	ADP
inlawrev-3436	505	47	st	st	PROPN
inlawrev-3436	505	48	.	.	PROPN
inlawrev-3436	505	49	john	john	PROPN
inlawrev-3436	505	50	v	v	PROPN
inlawrev-3436	505	51	,	,	PUNCT
inlawrev-3436	505	52	the	the	DET
inlawrev-3436	505	53	indiana	indiana	PROPN
inlawrev-3436	505	54	supreme	supreme	PROPN
inlawrev-3436	505	55	court	court	PROPN
inlawrev-3436	505	56	reversed	reverse	VERB
inlawrev-3436	505	57	that	that	DET
inlawrev-3436	505	58	portion	portion	NOUN
inlawrev-3436	505	59	of	of	ADP
inlawrev-3436	505	60	the	the	DET
inlawrev-3436	505	61	tax	tax	NOUN
inlawrev-3436	505	62	court	court	NOUN
inlawrev-3436	505	63	's	's	PART
inlawrev-3436	505	64	decision	decision	NOUN
inlawrev-3436	505	65	that	that	PRON
inlawrev-3436	505	66	declared	declare	VERB
inlawrev-3436	505	67	section	section	NOUN
inlawrev-3436	505	68	6	6	NUM
inlawrev-3436	505	69	-	-	SYM
inlawrev-3436	505	70	1.1	1.1	NUM
inlawrev-3436	505	71	-	-	SYM
inlawrev-3436	505	72	3	3	NUM
inlawrev-3436	505	73	l-6(c)'^^	l-6(c)'^^	X
inlawrev-3436	505	74	of	of	ADP
inlawrev-3436	505	75	the	the	DET
inlawrev-3436	505	76	indiana	indiana	PROPN
inlawrev-3436	505	77	code	code	PROPN
inlawrev-3436	505	78	unconstitutional	unconstitutional	ADJ
inlawrev-3436	505	79	.	.	PUNCT
inlawrev-3436	506	1	'^	'^	AUX
inlawrev-3436	506	2	the	the	DET
inlawrev-3436	506	3	supreme	supreme	PROPN
inlawrev-3436	506	4	court	court	PROPN
inlawrev-3436	506	5	suggested	suggest	VERB
inlawrev-3436	506	6	that	that	SCONJ
inlawrev-3436	506	7	the	the	DET
inlawrev-3436	506	8	tax	tax	NOUN
inlawrev-3436	506	9	court	court	NOUN
inlawrev-3436	506	10	misinterpreted	misinterpret	VERB
inlawrev-3436	506	11	the	the	DET
inlawrev-3436	506	12	statute	statute	NOUN
inlawrev-3436	506	13	as	as	ADP
inlawrev-3436	506	14	prohibiting	prohibit	VERB
inlawrev-3436	506	15	the	the	DET
inlawrev-3436	506	16	use	use	NOUN
inlawrev-3436	506	17	of	of	ADP
inlawrev-3436	506	18	fair	fair	ADJ
inlawrev-3436	506	19	market	market	NOUN
inlawrev-3436	506	20	value	value	NOUN
inlawrev-3436	506	21	as	as	ADP
inlawrev-3436	506	22	"	"	PUNCT
inlawrev-3436	506	23	true	true	ADJ
inlawrev-3436	506	24	tax	tax	NOUN
inlawrev-3436	506	25	value	value	NOUN
inlawrev-3436	506	26	.	.	PUNCT
inlawrev-3436	506	27	"^^^	"^^^	PUNCT
inlawrev-3436	507	1	the	the	DET
inlawrev-3436	507	2	court	court	NOUN
inlawrev-3436	507	3	agreed	agree	VERB
inlawrev-3436	507	4	that	that	SCONJ
inlawrev-3436	507	5	the	the	DET
inlawrev-3436	507	6	statute	statute	NOUN
inlawrev-3436	507	7	would	would	AUX
inlawrev-3436	507	8	be	be	AUX
inlawrev-3436	507	9	unconstitutional	unconstitutional	ADJ
inlawrev-3436	507	10	if	if	SCONJ
inlawrev-3436	507	11	interpreted	interpret	VERB
inlawrev-3436	507	12	as	as	ADP
inlawrev-3436	507	13	an	an	DET
inlawrev-3436	507	14	absolute	absolute	ADJ
inlawrev-3436	507	15	prohibition	prohibition	NOUN
inlawrev-3436	507	16	.	.	PUNCT
inlawrev-3436	508	1	'^^	'^^	PROPN
inlawrev-3436	508	2	however	however	ADV
inlawrev-3436	508	3	,	,	PUNCT
inlawrev-3436	508	4	it	it	PRON
inlawrev-3436	508	5	determined	determine	VERB
inlawrev-3436	508	6	that	that	SCONJ
inlawrev-3436	508	7	the	the	DET
inlawrev-3436	508	8	statute	statute	NOUN
inlawrev-3436	508	9	should	should	AUX
inlawrev-3436	508	10	instead	instead	ADV
inlawrev-3436	508	11	be	be	AUX
inlawrev-3436	508	12	interpreted	interpret	VERB
inlawrev-3436	508	13	merely	merely	ADV
inlawrev-3436	508	14	to	to	PART
inlawrev-3436	508	15	instruct	instruct	VERB
inlawrev-3436	508	16	that	that	SCONJ
inlawrev-3436	508	17	"	"	PUNCT
inlawrev-3436	508	18	true	true	ADJ
inlawrev-3436	508	19	tax	tax	NOUN
inlawrev-3436	508	20	value	value	NOUN
inlawrev-3436	508	21	"	"	PUNCT
inlawrev-3436	508	22	is	be	AUX
inlawrev-3436	508	23	not	not	PART
inlawrev-3436	508	24	exclusively	exclusively	ADV
inlawrev-3436	508	25	or	or	CCONJ
inlawrev-3436	508	26	necessarily	necessarily	ADV
inlawrev-3436	508	27	identical	identical	ADJ
inlawrev-3436	508	28	to	to	ADP
inlawrev-3436	508	29	fair	fair	ADJ
inlawrev-3436	508	30	market	market	NOUN
inlawrev-3436	508	31	value	value	NOUN
inlawrev-3436	508	32	.	.	PUNCT
inlawrev-3436	509	1	'	'	PUNCT
inlawrev-3436	509	2	^^	^^	PUNCT
inlawrev-3436	509	3	in	in	ADP
inlawrev-3436	509	4	support	support	NOUN
inlawrev-3436	509	5	of	of	ADP
inlawrev-3436	509	6	this	this	DET
inlawrev-3436	509	7	interpretation	interpretation	NOUN
inlawrev-3436	509	8	,	,	PUNCT
inlawrev-3436	509	9	the	the	DET
inlawrev-3436	509	10	court	court	NOUN
inlawrev-3436	509	11	referred	refer	VERB
inlawrev-3436	509	12	to	to	ADP
inlawrev-3436	509	13	other	other	ADJ
inlawrev-3436	509	14	statutory	statutory	ADJ
inlawrev-3436	509	15	provisions	provision	NOUN
inlawrev-3436	509	16	which	which	PRON
inlawrev-3436	509	17	suggest	suggest	VERB
inlawrev-3436	509	18	that	that	SCONJ
inlawrev-3436	509	19	the	the	DET
inlawrev-3436	509	20	assessment	assessment	NOUN
inlawrev-3436	509	21	regulations	regulation	NOUN
inlawrev-3436	509	22	were	be	AUX
inlawrev-3436	509	23	meant	mean	VERB
inlawrev-3436	509	24	to	to	PART
inlawrev-3436	509	25	accommodate	accommodate	VERB
inlawrev-3436	509	26	"	"	PUNCT
inlawrev-3436	509	27	unenumerated	unenumerated	ADJ
inlawrev-3436	509	28	factors	factor	NOUN
inlawrev-3436	509	29	"	"	PUNCT
inlawrev-3436	509	30	that	that	PRON
inlawrev-3436	509	31	the	the	DET
inlawrev-3436	509	32	state	state	NOUN
inlawrev-3436	509	33	board	board	NOUN
inlawrev-3436	509	34	considered	consider	VERB
inlawrev-3436	509	35	proper	proper	ADJ
inlawrev-3436	509	36	in	in	ADP
inlawrev-3436	509	37	determining	determine	VERB
inlawrev-3436	509	38	the	the	DET
inlawrev-3436	509	39	true	true	ADJ
inlawrev-3436	509	40	tax	tax	NOUN
inlawrev-3436	509	41	value	value	NOUN
inlawrev-3436	509	42	of	of	ADP
inlawrev-3436	509	43	assessed	assessed	ADJ
inlawrev-3436	509	44	property	property	NOUN
inlawrev-3436	509	45	.	.	PUNCT
inlawrev-3436	510	1	'^	'^	NOUN
inlawrev-3436	510	2	*	*	PROPN
inlawrev-3436	510	3	the	the	DET
inlawrev-3436	510	4	indiana	indiana	PROPN
inlawrev-3436	510	5	supreme	supreme	PROPN
inlawrev-3436	510	6	court	court	PROPN
inlawrev-3436	510	7	concluded	conclude	VERB
inlawrev-3436	510	8	that	that	SCONJ
inlawrev-3436	510	9	the	the	DET
inlawrev-3436	510	10	statute	statute	NOUN
inlawrev-3436	510	11	did	do	AUX
inlawrev-3436	510	12	not	not	PART
inlawrev-3436	510	13	prohibit	prohibit	VERB
inlawrev-3436	510	14	the	the	DET
inlawrev-3436	510	15	state	state	NOUN
inlawrev-3436	510	16	board	board	NOUN
inlawrev-3436	510	17	from	from	ADP
inlawrev-3436	510	18	promulgating	promulgate	VERB
inlawrev-3436	510	19	regulations	regulation	NOUN
inlawrev-3436	510	20	based	base	VERB
inlawrev-3436	510	21	on	on	ADP
inlawrev-3436	510	22	property	property	NOUN
inlawrev-3436	510	23	wealth	wealth	NOUN
inlawrev-3436	510	24	.	.	PUNCT
inlawrev-3436	511	1	'	'	PUNCT
inlawrev-3436	511	2	^^	^^	PUNCT
inlawrev-3436	511	3	based	base	VERB
inlawrev-3436	511	4	on	on	ADP
inlawrev-3436	511	5	this	this	DET
inlawrev-3436	511	6	conclusion	conclusion	NOUN
inlawrev-3436	511	7	,	,	PUNCT
inlawrev-3436	511	8	the	the	DET
inlawrev-3436	511	9	court	court	NOUN
inlawrev-3436	511	10	held	hold	VERB
inlawrev-3436	511	11	that	that	SCONJ
inlawrev-3436	511	12	the	the	DET
inlawrev-3436	511	13	statute	statute	NOUN
inlawrev-3436	511	14	was	be	AUX
inlawrev-3436	511	15	not	not	PART
inlawrev-3436	511	16	unconstitutional	unconstitutional	ADJ
inlawrev-3436	511	17	simply	simply	ADV
inlawrev-3436	511	18	because	because	SCONJ
inlawrev-3436	511	19	the	the	DET
inlawrev-3436	511	20	state	state	NOUN
inlawrev-3436	511	21	board	board	NOUN
inlawrev-3436	511	22	did	do	AUX
inlawrev-3436	511	23	not	not	PART
inlawrev-3436	511	24	consider	consider	VERB
inlawrev-3436	511	25	fair	fair	ADJ
inlawrev-3436	511	26	market	market	NOUN
inlawrev-3436	511	27	value	value	NOUN
inlawrev-3436	511	28	to	to	PART
inlawrev-3436	511	29	be	be	AUX
inlawrev-3436	511	30	a	a	DET
inlawrev-3436	511	31	proper	proper	ADJ
inlawrev-3436	511	32	factor	factor	NOUN
inlawrev-3436	511	33	to	to	PART
inlawrev-3436	511	34	be	be	AUX
inlawrev-3436	511	35	considered	consider	VERB
inlawrev-3436	511	36	in	in	ADP
inlawrev-3436	511	37	arriving	arrive	VERB
inlawrev-3436	511	38	at	at	ADP
inlawrev-3436	511	39	true	true	ADJ
inlawrev-3436	511	40	tax	tax	NOUN
inlawrev-3436	511	41	value	value	NOUN
inlawrev-3436	511	42	.	.	PUNCT
inlawrev-3436	511	43	'	'	PUNCT
inlawrev-3436	512	1	^	^	NOUN
inlawrev-3436	512	2	°	°	ADP
inlawrev-3436	512	3	next	next	ADV
inlawrev-3436	512	4	,	,	PUNCT
inlawrev-3436	512	5	the	the	DET
inlawrev-3436	512	6	supreme	supreme	PROPN
inlawrev-3436	512	7	court	court	PROPN
inlawrev-3436	512	8	reviewed	review	VERB
inlawrev-3436	512	9	the	the	DET
inlawrev-3436	512	10	constitutionality	constitutionality	NOUN
inlawrev-3436	512	11	ofthe	ofthe	NOUN
inlawrev-3436	512	12	cost	cost	NOUN
inlawrev-3436	512	13	schedules	schedule	NOUN
inlawrev-3436	512	14	used	use	VERB
inlawrev-3436	512	15	in	in	ADP
inlawrev-3436	512	16	arriving	arrive	VERB
inlawrev-3436	512	17	at	at	ADP
inlawrev-3436	512	18	the	the	DET
inlawrev-3436	512	19	true	true	ADJ
inlawrev-3436	512	20	tax	tax	NOUN
inlawrev-3436	512	21	value	value	NOUN
inlawrev-3436	512	22	for	for	ADP
inlawrev-3436	512	23	property	property	NOUN
inlawrev-3436	512	24	assessments	assessment	NOUN
inlawrev-3436	512	25	.	.	PUNCT
inlawrev-3436	513	1	'^	'^	NOUN
inlawrev-3436	513	2	'	'	PUNCT
inlawrev-3436	513	3	by	by	ADP
inlawrev-3436	513	4	regulation	regulation	NOUN
inlawrev-3436	513	5	,	,	PUNCT
inlawrev-3436	513	6	the	the	DET
inlawrev-3436	513	7	true	true	ADJ
inlawrev-3436	513	8	tax	tax	NOUN
inlawrev-3436	513	9	value	value	NOUN
inlawrev-3436	513	10	of	of	ADP
inlawrev-3436	513	11	an	an	DET
inlawrev-3436	513	12	improvement	improvement	NOUN
inlawrev-3436	513	13	is	be	AUX
inlawrev-3436	513	14	the	the	DET
inlawrev-3436	513	15	cost	cost	NOUN
inlawrev-3436	513	16	of	of	ADP
inlawrev-3436	513	17	reproduction	reproduction	NOUN
inlawrev-3436	513	18	minus	minus	CCONJ
inlawrev-3436	513	19	physical	physical	ADJ
inlawrev-3436	513	20	or	or	CCONJ
inlawrev-3436	513	21	obsolescence	obsolescence	NOUN
inlawrev-3436	513	22	depreciation	depreciation	NOUN
inlawrev-3436	513	23	.	.	PUNCT
inlawrev-3436	514	1	'^^	'^^	PROPN
inlawrev-3436	514	2	the	the	DET
inlawrev-3436	514	3	cost	cost	NOUN
inlawrev-3436	514	4	of	of	ADP
inlawrev-3436	514	5	reproduction	reproduction	NOUN
inlawrev-3436	514	6	to	to	PART
inlawrev-3436	514	7	be	be	AUX
inlawrev-3436	514	8	applied	apply	VERB
inlawrev-3436	514	9	in	in	ADP
inlawrev-3436	514	10	assessments	assessment	NOUN
inlawrev-3436	514	11	is	be	AUX
inlawrev-3436	514	12	not	not	PART
inlawrev-3436	514	13	the	the	DET
inlawrev-3436	514	14	actual	actual	ADJ
inlawrev-3436	514	15	cost	cost	NOUN
inlawrev-3436	514	16	of	of	ADP
inlawrev-3436	514	17	reproducing	reproduce	VERB
inlawrev-3436	514	18	an	an	DET
inlawrev-3436	514	19	item	item	NOUN
inlawrev-3436	514	20	,	,	PUNCT
inlawrev-3436	514	21	but	but	CCONJ
inlawrev-3436	514	22	rather	rather	ADV
inlawrev-3436	514	23	the	the	DET
inlawrev-3436	514	24	"	"	PUNCT
inlawrev-3436	514	25	reproduction	reproduction	NOUN
inlawrev-3436	514	26	cost	cost	NOUN
inlawrev-3436	514	27	"	"	PUNCT
inlawrev-3436	514	28	as	as	SCONJ
inlawrev-3436	514	29	specified	specify	VERB
inlawrev-3436	514	30	in	in	ADP
inlawrev-3436	514	31	the	the	DET
inlawrev-3436	514	32	state	state	NOUN
inlawrev-3436	514	33	board	board	NOUN
inlawrev-3436	514	34	's	's	PART
inlawrev-3436	514	35	cost	cost	NOUN
inlawrev-3436	514	36	schedules	schedule	NOUN
inlawrev-3436	514	37	.	.	PUNCT
inlawrev-3436	515	1	'	'	PUNCT
inlawrev-3436	515	2	^^	^^	CCONJ
inlawrev-3436	515	3	the	the	DET
inlawrev-3436	515	4	cost	cost	NOUN
inlawrev-3436	515	5	schedules	schedule	NOUN
inlawrev-3436	515	6	are	be	AUX
inlawrev-3436	515	7	classified	classify	VERB
inlawrev-3436	515	8	into	into	ADP
inlawrev-3436	515	9	different	different	ADJ
inlawrev-3436	515	10	types	type	NOUN
inlawrev-3436	515	11	ofimprovements	ofimprovement	NOUN
inlawrev-3436	515	12	and	and	CCONJ
inlawrev-3436	515	13	each	each	PRON
inlawrev-3436	515	14	is	be	AUX
inlawrev-3436	515	15	assigned	assign	VERB
inlawrev-3436	515	16	a	a	DET
inlawrev-3436	515	17	representative	representative	ADJ
inlawrev-3436	515	18	model	model	NOUN
inlawrev-3436	515	19	.	.	PUNCT
inlawrev-3436	516	1	'	'	PUNCT
inlawrev-3436	516	2	^^	^^	PUNCT
inlawrev-3436	516	3	the	the	DET
inlawrev-3436	516	4	models	model	NOUN
inlawrev-3436	516	5	feature	feature	VERB
inlawrev-3436	516	6	amenities	amenity	NOUN
inlawrev-3436	516	7	that	that	PRON
inlawrev-3436	516	8	are	be	AUX
inlawrev-3436	516	9	assumed	assume	VERB
inlawrev-3436	516	10	to	to	PART
inlawrev-3436	516	11	exist	exist	VERB
inlawrev-3436	516	12	in	in	ADP
inlawrev-3436	516	13	the	the	DET
inlawrev-3436	516	14	improvement	improvement	NOUN
inlawrev-3436	516	15	type	type	NOUN
inlawrev-3436	516	16	they	they	PRON
inlawrev-3436	516	17	represent	represent	VERB
inlawrev-3436	516	18	.	.	PUNCT
inlawrev-3436	517	1	'	'	PUNCT
inlawrev-3436	517	2	^^	^^	PUNCT
inlawrev-3436	517	3	if	if	SCONJ
inlawrev-3436	517	4	an	an	DET
inlawrev-3436	517	5	amenity	amenity	NOUN
inlawrev-3436	517	6	does	do	AUX
inlawrev-3436	517	7	not	not	PART
inlawrev-3436	517	8	exist	exist	VERB
inlawrev-3436	517	9	in	in	ADP
inlawrev-3436	517	10	the	the	DET
inlawrev-3436	517	11	property	property	NOUN
inlawrev-3436	517	12	being	be	AUX
inlawrev-3436	517	13	assessed	assess	VERB
inlawrev-3436	517	14	,	,	PUNCT
inlawrev-3436	517	15	or	or	CCONJ
inlawrev-3436	517	16	if	if	SCONJ
inlawrev-3436	517	17	additional	additional	ADJ
inlawrev-3436	517	18	amenities	amenity	NOUN
inlawrev-3436	517	19	are	be	AUX
inlawrev-3436	517	20	present	present	ADJ
inlawrev-3436	517	21	,	,	PUNCT
inlawrev-3436	517	22	then	then	ADV
inlawrev-3436	517	23	the	the	DET
inlawrev-3436	517	24	value	value	NOUN
inlawrev-3436	517	25	of	of	ADP
inlawrev-3436	517	26	163	163	NUM
inlawrev-3436	517	27	.	.	PUNCT
inlawrev-3436	518	1	section	section	NOUN
inlawrev-3436	518	2	61.1	61.1	NUM
inlawrev-3436	518	3	-31	-31	NUM
inlawrev-3436	518	4	-6(c	-6(c	PROPN
inlawrev-3436	518	5	)	)	PUNCT
inlawrev-3436	518	6	of	of	ADP
inlawrev-3436	518	7	the	the	DET
inlawrev-3436	518	8	indiana	indiana	PROPN
inlawrev-3436	518	9	code	code	PROPN
inlawrev-3436	518	10	governs	govern	VERB
inlawrev-3436	518	11	real	real	ADJ
inlawrev-3436	518	12	property	property	NOUN
inlawrev-3436	518	13	tax	tax	NOUN
inlawrev-3436	518	14	valuation	valuation	NOUN
inlawrev-3436	518	15	for	for	ADP
inlawrev-3436	518	16	assessment	assessment	NOUN
inlawrev-3436	518	17	purposes	purpose	NOUN
inlawrev-3436	518	18	.	.	PUNCT
inlawrev-3436	519	1	the	the	DET
inlawrev-3436	519	2	statute	statute	NOUN
inlawrev-3436	519	3	states	state	VERB
inlawrev-3436	519	4	:	:	PUNCT
inlawrev-3436	519	5	"	"	PUNCT
inlawrev-3436	519	6	(	(	PUNCT
inlawrev-3436	519	7	c	c	NOUN
inlawrev-3436	519	8	)	)	PUNCT
inlawrev-3436	519	9	with	with	ADP
inlawrev-3436	519	10	respect	respect	NOUN
inlawrev-3436	519	11	to	to	ADP
inlawrev-3436	519	12	the	the	DET
inlawrev-3436	519	13	assessment	assessment	NOUN
inlawrev-3436	519	14	of	of	ADP
inlawrev-3436	519	15	real	real	ADJ
inlawrev-3436	519	16	property	property	NOUN
inlawrev-3436	519	17	,	,	PUNCT
inlawrev-3436	519	18	true	true	ADJ
inlawrev-3436	519	19	tax	tax	NOUN
inlawrev-3436	519	20	value	value	NOUN
inlawrev-3436	519	21	does	do	AUX
inlawrev-3436	519	22	not	not	PART
inlawrev-3436	519	23	mean	mean	VERB
inlawrev-3436	519	24	fair	fair	ADJ
inlawrev-3436	519	25	market	market	NOUN
inlawrev-3436	519	26	value	value	NOUN
inlawrev-3436	519	27	.	.	PUNCT
inlawrev-3436	520	1	true	true	ADJ
inlawrev-3436	520	2	tax	tax	NOUN
inlawrev-3436	520	3	value	value	NOUN
inlawrev-3436	520	4	is	be	AUX
inlawrev-3436	520	5	the	the	DET
inlawrev-3436	520	6	value	value	NOUN
inlawrev-3436	520	7	determined	determine	VERB
inlawrev-3436	520	8	under	under	ADP
inlawrev-3436	520	9	the	the	DET
inlawrev-3436	520	10	rules	rule	NOUN
inlawrev-3436	520	11	of	of	ADP
inlawrev-3436	520	12	the	the	DET
inlawrev-3436	520	13	state	state	NOUN
inlawrev-3436	520	14	board	board	NOUN
inlawrev-3436	520	15	of	of	ADP
inlawrev-3436	520	16	tax	tax	NOUN
inlawrev-3436	520	17	commissioners	commissioner	NOUN
inlawrev-3436	520	18	.	.	PUNCT
inlawrev-3436	520	19	"	"	PUNCT
inlawrev-3436	521	1	ind	ind	PROPN
inlawrev-3436	521	2	.	.	PUNCT
inlawrev-3436	521	3	code	code	PROPN
inlawrev-3436	521	4	§	§	PROPN
inlawrev-3436	521	5	6	6	NUM
inlawrev-3436	521	6	-	-	PUNCT
inlawrev-3436	521	7	l.l-31-(6)(c	l.l-31-(6)(c	NOUN
inlawrev-3436	521	8	)	)	PUNCT
inlawrev-3436	521	9	(	(	PUNCT
inlawrev-3436	521	10	1998	1998	NUM
inlawrev-3436	521	11	)	)	PUNCT
inlawrev-3436	521	12	.	.	PUNCT
inlawrev-3436	522	1	164	164	NUM
inlawrev-3436	522	2	.	.	PUNCT
inlawrev-3436	523	1	see	see	VERB
inlawrev-3436	523	2	st	st	PROPN
inlawrev-3436	523	3	.	.	PROPN
inlawrev-3436	523	4	john	john	PROPN
inlawrev-3436	523	5	v,702]^.e.2d3a\03s	v,702]^.e.2d3a\03s	PROPN
inlawrev-3436	523	6	.	.	PUNCT
inlawrev-3436	524	1	165	165	NUM
inlawrev-3436	524	2	.	.	PUNCT
inlawrev-3436	525	1	i	i	PRON
inlawrev-3436	525	2	d	d	PROPN
inlawrev-3436	525	3	166	166	NUM
inlawrev-3436	525	4	.	.	PUNCT
inlawrev-3436	526	1	see	see	VERB
inlawrev-3436	526	2	i	i	PROPN
inlawrev-3436	526	3	d	d	PROPN
inlawrev-3436	526	4	167	167	NUM
inlawrev-3436	526	5	.	.	PUNCT
inlawrev-3436	527	1	i	i	PRON
inlawrev-3436	527	2	d	d	PROPN
inlawrev-3436	527	3	168	168	NUM
inlawrev-3436	527	4	.	.	PUNCT
inlawrev-3436	528	1	i	i	PRON
inlawrev-3436	528	2	d	d	PROPN
inlawrev-3436	528	3	(	(	PUNCT
inlawrev-3436	528	4	citing	cite	VERB
inlawrev-3436	528	5	ind	ind	NOUN
inlawrev-3436	528	6	.	.	PUNCT
inlawrev-3436	529	1	code	code	PROPN
inlawrev-3436	529	2	§	§	PROPN
inlawrev-3436	529	3	§	§	PROPN
inlawrev-3436	529	4	6	6	NUM
inlawrev-3436	529	5	-	-	PUNCT
inlawrev-3436	529	6	l.l-31	l.l-31	PRON
inlawrev-3436	529	7	-	-	PUNCT
inlawrev-3436	529	8	6(a)(l)(ix	6(a)(l)(ix	NUM
inlawrev-3436	529	9	)	)	PUNCT
inlawrev-3436	529	10	,	,	PUNCT
inlawrev-3436	529	11	6	6	NUM
inlawrev-3436	529	12	-	-	PUNCT
inlawrev-3436	529	13	l.l-31	l.l-31	PRON
inlawrev-3436	529	14	-	-	NUM
inlawrev-3436	529	15	6(a)(2)(viii	6(a)(2)(viii	NUM
inlawrev-3436	529	16	)	)	PUNCT
inlawrev-3436	529	17	,	,	PUNCT
inlawrev-3436	530	1	61.1	61.1	NUM
inlawrev-3436	530	2	-31	-31	NOUN
inlawrev-3436	530	3	-6(b)(7	-6(b)(7	PROPN
inlawrev-3436	530	4	)	)	PUNCT
inlawrev-3436	530	5	,	,	PUNCT
inlawrev-3436	530	6	6	6	NUM
inlawrev-3436	530	7	-	-	PUNCT
inlawrev-3436	530	8	l.l-31	l.l-31	PRON
inlawrev-3436	530	9	-	-	NOUN
inlawrev-3436	530	10	5(b	5(b	NUM
inlawrev-3436	530	11	)	)	PUNCT
inlawrev-3436	530	12	)	)	PUNCT
inlawrev-3436	530	13	.	.	PUNCT
inlawrev-3436	531	1	169	169	NUM
inlawrev-3436	531	2	.	.	PUNCT
inlawrev-3436	532	1	seei(^.	seei(^.	PROPN
inlawrev-3436	532	2	170	170	NUM
inlawrev-3436	532	3	.	.	PUNCT
inlawrev-3436	533	1	see	see	VERB
inlawrev-3436	533	2	i	i	PROPN
inlawrev-3436	533	3	d	d	PROPN
inlawrev-3436	533	4	171	171	NUM
inlawrev-3436	533	5	.	.	PUNCT
inlawrev-3436	534	1	see	see	VERB
inlawrev-3436	534	2	i	i	PROPN
inlawrev-3436	534	3	d	d	PROPN
inlawrev-3436	534	4	172	172	PROPN
inlawrev-3436	534	5	.	.	PUNCT
inlawrev-3436	535	1	see	see	VERB
inlawrev-3436	535	2	ind	ind	PROPN
inlawrev-3436	535	3	.	.	PUNCT
inlawrev-3436	536	1	admin	admin	PROPN
inlawrev-3436	536	2	.	.	PUNCT
inlawrev-3436	536	3	code	code	PROPN
inlawrev-3436	536	4	tit	tit	PROPN
inlawrev-3436	536	5	.	.	PUNCT
inlawrev-3436	537	1	50	50	NUM
inlawrev-3436	537	2	,	,	PUNCT
inlawrev-3436	537	3	r.	r.	NOUN
inlawrev-3436	537	4	2.2	2.2	NUM
inlawrev-3436	537	5	-	-	SYM
inlawrev-3436	537	6	2	2	NUM
inlawrev-3436	537	7	-	-	PUNCT
inlawrev-3436	537	8	l(c	l(c	NOUN
inlawrev-3436	537	9	)	)	PUNCT
inlawrev-3436	537	10	,	,	PUNCT
inlawrev-3436	537	11	2.2	2.2	NUM
inlawrev-3436	537	12	-	-	SYM
inlawrev-3436	537	13	7	7	NUM
inlawrev-3436	537	14	-	-	SYM
inlawrev-3436	537	15	9	9	NUM
inlawrev-3436	537	16	(	(	PUNCT
inlawrev-3436	537	17	1996	1996	NUM
inlawrev-3436	537	18	)	)	PUNCT
inlawrev-3436	537	19	.	.	PUNCT
inlawrev-3436	538	1	173	173	NUM
inlawrev-3436	538	2	.	.	PUNCT
inlawrev-3436	539	1	i	i	PRON
inlawrev-3436	539	2	d	d	PROPN
inlawrev-3436	539	3	tit	tit	PROPN
inlawrev-3436	539	4	.	.	PROPN
inlawrev-3436	540	1	50	50	NUM
inlawrev-3436	540	2	,	,	PUNCT
inlawrev-3436	540	3	r.	r.	NOUN
inlawrev-3436	540	4	2.2	2.2	NUM
inlawrev-3436	540	5	-	-	SYM
inlawrev-3436	540	6	7	7	NUM
inlawrev-3436	540	7	-	-	SYM
inlawrev-3436	540	8	7	7	NUM
inlawrev-3436	540	9	.	.	NUM
inlawrev-3436	540	10	1(f)(8	1(f)(8	NUM
inlawrev-3436	540	11	)	)	PUNCT
inlawrev-3436	540	12	.	.	PUNCT
inlawrev-3436	541	1	1	1	NUM
inlawrev-3436	541	2	74	74	NUM
inlawrev-3436	541	3	.	.	PUNCT
inlawrev-3436	542	1	see	see	VERB
inlawrev-3436	542	2	st	st	PROPN
inlawrev-3436	542	3	.	.	PROPN
inlawrev-3436	542	4	john	john	PROPN
inlawrev-3436	542	5	iii	iii	PROPN
inlawrev-3436	542	6	,	,	PUNCT
inlawrev-3436	542	7	690	690	NUM
inlawrev-3436	542	8	n.e.2d	n.e.2d	NOUN
inlawrev-3436	542	9	370	370	NUM
inlawrev-3436	542	10	,	,	PUNCT
inlawrev-3436	542	11	374	374	NUM
inlawrev-3436	542	12	(	(	PUNCT
inlawrev-3436	542	13	ind	ind	NOUN
inlawrev-3436	542	14	.	.	PUNCT
inlawrev-3436	543	1	tax	tax	PROPN
inlawrev-3436	544	1	ct	ct	PROPN
inlawrev-3436	544	2	.	.	PROPN
inlawrev-3436	544	3	1	1	NUM
inlawrev-3436	544	4	997	997	NUM
inlawrev-3436	544	5	)	)	PUNCT
inlawrev-3436	544	6	,	,	PUNCT
inlawrev-3436	544	7	rev	rev	PROPN
inlawrev-3436	544	8	'd	'd	PROPN
inlawrev-3436	544	9	in	in	ADP
inlawrev-3436	544	10	part	part	NOUN
inlawrev-3436	544	11	,	,	PUNCT
inlawrev-3436	544	12	st	st	PROPN
inlawrev-3436	544	13	.	.	PROPN
inlawrev-3436	544	14	john	john	PROPN
inlawrev-3436	544	15	v	v	PROPN
inlawrev-3436	544	16	,	,	PUNCT
inlawrev-3436	544	17	702	702	NUM
inlawrev-3436	544	18	n.e.2datl034	n.e.2datl034	NOUN
inlawrev-3436	544	19	.	.	NOUN
inlawrev-3436	545	1	175	175	NUM
inlawrev-3436	545	2	.	.	PUNCT
inlawrev-3436	546	1	see	see	VERB
inlawrev-3436	546	2	i	i	PRON
inlawrev-3436	546	3	d.	d.	PROPN
inlawrev-3436	546	4	1468	1468	NUM
inlawrev-3436	546	5	indiana	indiana	PROPN
inlawrev-3436	546	6	law	law	PROPN
inlawrev-3436	546	7	review	review	NOUN
inlawrev-3436	547	1	[	[	X
inlawrev-3436	547	2	vol	vol	NOUN
inlawrev-3436	547	3	.	.	PUNCT
inlawrev-3436	547	4	33	33	NUM
inlawrev-3436	547	5	:	:	SYM
inlawrev-3436	547	6	1455	1455	NUM
inlawrev-3436	547	7	the	the	DET
inlawrev-3436	547	8	subject	subject	ADJ
inlawrev-3436	547	9	property	property	NOUN
inlawrev-3436	547	10	is	be	AUX
inlawrev-3436	547	11	adjusted	adjust	VERB
inlawrev-3436	547	12	upward	upward	ADV
inlawrev-3436	547	13	or	or	CCONJ
inlawrev-3436	547	14	downward	downward	ADJ
inlawrev-3436	547	15	to	to	PART
inlawrev-3436	547	16	reflect	reflect	VERB
inlawrev-3436	547	17	the	the	DET
inlawrev-3436	547	18	lack	lack	NOUN
inlawrev-3436	547	19	of	of	ADP
inlawrev-3436	547	20	similarity	similarity	NOUN
inlawrev-3436	547	21	to	to	ADP
inlawrev-3436	547	22	the	the	DET
inlawrev-3436	547	23	model	model	NOUN
inlawrev-3436	547	24	.	.	PUNCT
inlawrev-3436	548	1	'	'	PUNCT
inlawrev-3436	548	2	^^	^^	PUNCT
inlawrev-3436	548	3	the	the	DET
inlawrev-3436	548	4	tax	tax	NOUN
inlawrev-3436	548	5	court	court	NOUN
inlawrev-3436	548	6	had	have	AUX
inlawrev-3436	548	7	concluded	conclude	VERB
inlawrev-3436	548	8	that	that	SCONJ
inlawrev-3436	548	9	the	the	DET
inlawrev-3436	548	10	state	state	PROPN
inlawrev-3436	548	11	board	board	NOUN
inlawrev-3436	548	12	's	's	PART
inlawrev-3436	548	13	cost	cost	NOUN
inlawrev-3436	548	14	schedules	schedule	NOUN
inlawrev-3436	548	15	violated	violate	VERB
inlawrev-3436	548	16	the	the	DET
inlawrev-3436	548	17	property	property	NOUN
inlawrev-3436	548	18	tax	tax	NOUN
inlawrev-3436	548	19	clause	clause	NOUN
inlawrev-3436	548	20	of	of	ADP
inlawrev-3436	548	21	the	the	DET
inlawrev-3436	548	22	indiana	indiana	PROPN
inlawrev-3436	548	23	constitution	constitution	PROPN
inlawrev-3436	548	24	because	because	SCONJ
inlawrev-3436	548	25	the	the	DET
inlawrev-3436	548	26	schedules	schedule	NOUN
inlawrev-3436	548	27	did	do	AUX
inlawrev-3436	548	28	not	not	PART
inlawrev-3436	548	29	result	result	VERB
inlawrev-3436	548	30	in	in	ADP
inlawrev-3436	548	31	a	a	DET
inlawrev-3436	548	32	uniform	uniform	ADJ
inlawrev-3436	548	33	and	and	CCONJ
inlawrev-3436	548	34	equal	equal	ADJ
inlawrev-3436	548	35	rate	rate	NOUN
inlawrev-3436	548	36	ofproperty	ofproperty	NOUN
inlawrev-3436	548	37	assessment	assessment	NOUN
inlawrev-3436	548	38	and	and	CCONJ
inlawrev-3436	548	39	taxation	taxation	NOUN
inlawrev-3436	548	40	and	and	CCONJ
inlawrev-3436	548	41	did	do	AUX
inlawrev-3436	548	42	not	not	PART
inlawrev-3436	548	43	accurately	accurately	ADV
inlawrev-3436	548	44	measure	measure	VERB
inlawrev-3436	548	45	property	property	NOUN
inlawrev-3436	548	46	wealth	wealth	NOUN
inlawrev-3436	548	47	.	.	PUNCT
inlawrev-3436	549	1	'	'	PUNCT
inlawrev-3436	549	2	^^	^^	PUNCT
inlawrev-3436	549	3	it	it	PRON
inlawrev-3436	549	4	held	hold	VERB
inlawrev-3436	549	5	that	that	SCONJ
inlawrev-3436	549	6	the	the	DET
inlawrev-3436	549	7	system	system	NOUN
inlawrev-3436	549	8	must	must	AUX
inlawrev-3436	549	9	be	be	AUX
inlawrev-3436	549	10	based	base	VERB
inlawrev-3436	549	11	on	on	ADP
inlawrev-3436	549	12	objectively	objectively	ADV
inlawrev-3436	549	13	verifiable	verifiable	ADJ
inlawrev-3436	549	14	data	datum	NOUN
inlawrev-3436	549	15	to	to	PART
inlawrev-3436	549	16	ensure	ensure	VERB
inlawrev-3436	549	17	that	that	SCONJ
inlawrev-3436	549	18	these	these	DET
inlawrev-3436	549	19	constitutional	constitutional	ADJ
inlawrev-3436	549	20	requirements	requirement	NOUN
inlawrev-3436	549	21	are	be	AUX
inlawrev-3436	549	22	met	meet	VERB
inlawrev-3436	549	23	and	and	CCONJ
inlawrev-3436	549	24	that	that	SCONJ
inlawrev-3436	549	25	individual	individual	ADJ
inlawrev-3436	549	26	taxpayers	taxpayer	NOUN
inlawrev-3436	549	27	have	have	VERB
inlawrev-3436	549	28	a	a	DET
inlawrev-3436	549	29	means	mean	NOUN
inlawrev-3436	549	30	to	to	PART
inlawrev-3436	549	31	assert	assert	VERB
inlawrev-3436	549	32	a	a	DET
inlawrev-3436	549	33	personal	personal	ADJ
inlawrev-3436	549	34	right	right	NOUN
inlawrev-3436	549	35	to	to	ADP
inlawrev-3436	549	36	uniformity	uniformity	NOUN
inlawrev-3436	549	37	and	and	CCONJ
inlawrev-3436	549	38	equality	equality	NOUN
inlawrev-3436	549	39	as	as	ADP
inlawrev-3436	549	40	to	to	ADP
inlawrev-3436	549	41	individual	individual	ADJ
inlawrev-3436	549	42	assessments	assessment	NOUN
inlawrev-3436	549	43	.	.	PUNCT
inlawrev-3436	550	1	'^	'^	AUX
inlawrev-3436	550	2	*	*	NOUN
inlawrev-3436	550	3	the	the	DET
inlawrev-3436	550	4	court	court	NOUN
inlawrev-3436	550	5	agreed	agree	VERB
inlawrev-3436	550	6	that	that	SCONJ
inlawrev-3436	550	7	the	the	DET
inlawrev-3436	550	8	property	property	NOUN
inlawrev-3436	550	9	taxation	taxation	NOUN
inlawrev-3436	550	10	clause	clause	NOUN
inlawrev-3436	550	11	requires	require	VERB
inlawrev-3436	550	12	the	the	DET
inlawrev-3436	550	13	general	general	ADJ
inlawrev-3436	550	14	assembly	assembly	NOUN
inlawrev-3436	550	15	to	to	PART
inlawrev-3436	550	16	provide	provide	VERB
inlawrev-3436	550	17	for	for	ADP
inlawrev-3436	550	18	a	a	DET
inlawrev-3436	550	19	system	system	NOUN
inlawrev-3436	550	20	of	of	ADP
inlawrev-3436	550	21	assessment	assessment	NOUN
inlawrev-3436	550	22	and	and	CCONJ
inlawrev-3436	550	23	taxation	taxation	NOUN
inlawrev-3436	550	24	characterized	characterize	VERB
inlawrev-3436	550	25	by	by	ADP
inlawrev-3436	550	26	uniformity	uniformity	NOUN
inlawrev-3436	550	27	,	,	PUNCT
inlawrev-3436	550	28	equality	equality	NOUN
inlawrev-3436	550	29	,	,	PUNCT
inlawrev-3436	550	30	and	and	CCONJ
inlawrev-3436	550	31	just	just	ADV
inlawrev-3436	550	32	valuation	valuation	NOUN
inlawrev-3436	550	33	based	base	VERB
inlawrev-3436	550	34	on	on	ADP
inlawrev-3436	550	35	property	property	NOUN
inlawrev-3436	550	36	wealth	wealth	NOUN
inlawrev-3436	550	37	.	.	PUNCT
inlawrev-3436	551	1	'^^	'^^	PROPN
inlawrev-3436	551	2	however	however	ADV
inlawrev-3436	551	3	,	,	PUNCT
inlawrev-3436	551	4	it	it	PRON
inlawrev-3436	551	5	held	hold	VERB
inlawrev-3436	551	6	that	that	SCONJ
inlawrev-3436	551	7	the	the	DET
inlawrev-3436	551	8	clause	clause	NOUN
inlawrev-3436	551	9	does	do	AUX
inlawrev-3436	551	10	not	not	PART
inlawrev-3436	551	11	require	require	VERB
inlawrev-3436	551	12	absolute	absolute	ADJ
inlawrev-3436	551	13	and	and	CCONJ
inlawrev-3436	551	14	precise	precise	ADJ
inlawrev-3436	551	15	exactitude	exactitude	NOUN
inlawrev-3436	551	16	as	as	ADP
inlawrev-3436	551	17	to	to	ADP
inlawrev-3436	551	18	the	the	DET
inlawrev-3436	551	19	uniformity	uniformity	NOUN
inlawrev-3436	551	20	and	and	CCONJ
inlawrev-3436	551	21	equality	equality	NOUN
inlawrev-3436	551	22	of	of	ADP
inlawrev-3436	551	23	each	each	DET
inlawrev-3436	551	24	individual	individual	ADJ
inlawrev-3436	551	25	assessment	assessment	NOUN
inlawrev-3436	551	26	.	.	PUNCT
inlawrev-3436	552	1	'	'	PUNCT
inlawrev-3436	553	1	*	*	NOUN
inlawrev-3436	553	2	°	°	NOUN
inlawrev-3436	553	3	furthermore	furthermore	ADV
inlawrev-3436	553	4	,	,	PUNCT
inlawrev-3436	553	5	it	it	PRON
inlawrev-3436	553	6	held	hold	VERB
inlawrev-3436	553	7	that	that	SCONJ
inlawrev-3436	553	8	the	the	DET
inlawrev-3436	553	9	clause	clause	NOUN
inlawrev-3436	553	10	does	do	AUX
inlawrev-3436	553	11	not	not	PART
inlawrev-3436	553	12	create	create	VERB
inlawrev-3436	553	13	a	a	DET
inlawrev-3436	553	14	personal	personal	ADJ
inlawrev-3436	553	15	,	,	PUNCT
inlawrev-3436	553	16	substantive	substantive	ADJ
inlawrev-3436	553	17	right	right	NOUN
inlawrev-3436	553	18	of	of	ADP
inlawrev-3436	553	19	uniformity	uniformity	NOUN
inlawrev-3436	553	20	and	and	CCONJ
inlawrev-3436	553	21	equality	equality	NOUN
inlawrev-3436	553	22	.	.	PUNCT
inlawrev-3436	553	23	'	'	PUNCT
inlawrev-3436	554	1	*	*	PUNCT
inlawrev-3436	554	2	'	'	PUNCT
inlawrev-3436	554	3	the	the	DET
inlawrev-3436	554	4	court	court	NOUN
inlawrev-3436	554	5	referred	refer	VERB
inlawrev-3436	554	6	to	to	ADP
inlawrev-3436	554	7	the	the	DET
inlawrev-3436	554	8	constitutional	constitutional	ADJ
inlawrev-3436	554	9	convention	convention	NOUN
inlawrev-3436	554	10	of	of	ADP
inlawrev-3436	554	11	1850	1850	NUM
inlawrev-3436	554	12	-	-	SYM
inlawrev-3436	554	13	1851	1851	NUM
inlawrev-3436	554	14	to	to	PART
inlawrev-3436	554	15	illustrate	illustrate	VERB
inlawrev-3436	554	16	that	that	SCONJ
inlawrev-3436	554	17	the	the	DET
inlawrev-3436	554	18	delegates	delegate	NOUN
inlawrev-3436	554	19	"	"	PUNCT
inlawrev-3436	554	20	did	do	AUX
inlawrev-3436	554	21	not	not	PART
inlawrev-3436	554	22	expect	expect	VERB
inlawrev-3436	554	23	the	the	DET
inlawrev-3436	554	24	full	full	ADJ
inlawrev-3436	554	25	achievement	achievement	NOUN
inlawrev-3436	554	26	of	of	ADP
inlawrev-3436	554	27	absolute	absolute	ADJ
inlawrev-3436	554	28	and	and	CCONJ
inlawrev-3436	554	29	precise	precise	ADJ
inlawrev-3436	554	30	exactitude"'*^	exactitude"'*^	NOUN
inlawrev-3436	554	31	but	but	CCONJ
inlawrev-3436	554	32	,	,	PUNCT
inlawrev-3436	554	33	rather	rather	ADV
inlawrev-3436	554	34	,	,	PUNCT
inlawrev-3436	554	35	considered	consider	VERB
inlawrev-3436	554	36	the	the	DET
inlawrev-3436	554	37	clause	clause	NOUN
inlawrev-3436	554	38	aspirational	aspirational	ADJ
inlawrev-3436	554	39	in	in	ADP
inlawrev-3436	554	40	nature	nature	NOUN
inlawrev-3436	554	41	.	.	PUNCT
inlawrev-3436	555	1	'*^	'*^	NOUN
inlawrev-3436	556	1	it	it	PRON
inlawrev-3436	556	2	then	then	ADV
inlawrev-3436	556	3	likened	liken	VERB
inlawrev-3436	556	4	the	the	DET
inlawrev-3436	556	5	property	property	NOUN
inlawrev-3436	556	6	tax	tax	NOUN
inlawrev-3436	556	7	clause	clause	NOUN
inlawrev-3436	556	8	to	to	ADP
inlawrev-3436	556	9	other	other	ADJ
inlawrev-3436	556	10	constitutional	constitutional	ADJ
inlawrev-3436	556	11	provisions	provision	NOUN
inlawrev-3436	556	12	that	that	PRON
inlawrev-3436	556	13	affirmatively	affirmatively	ADV
inlawrev-3436	556	14	require	require	VERB
inlawrev-3436	556	15	the	the	DET
inlawrev-3436	556	16	legislature	legislature	NOUN
inlawrev-3436	556	17	,	,	PUNCT
inlawrev-3436	556	18	by	by	ADP
inlawrev-3436	556	19	delegation	delegation	NOUN
inlawrev-3436	556	20	,	,	PUNCT
inlawrev-3436	556	21	to	to	PART
inlawrev-3436	556	22	enact	enact	VERB
inlawrev-3436	556	23	laws	law	NOUN
inlawrev-3436	556	24	for	for	ADP
inlawrev-3436	556	25	specified	specify	VERB
inlawrev-3436	556	26	public	public	ADJ
inlawrev-3436	556	27	purposes	purpose	NOUN
inlawrev-3436	556	28	,	,	PUNCT
inlawrev-3436	556	29	but	but	CCONJ
inlawrev-3436	556	30	do	do	AUX
inlawrev-3436	556	31	not	not	PART
inlawrev-3436	556	32	create	create	VERB
inlawrev-3436	556	33	entitlement	entitlement	NOUN
inlawrev-3436	556	34	rights	right	NOUN
inlawrev-3436	556	35	for	for	ADP
inlawrev-3436	556	36	individuals	individual	NOUN
inlawrev-3436	556	37	.	.	PUNCT
inlawrev-3436	556	38	'	'	PUNCT
inlawrev-3436	556	39	*	*	PUNCT
inlawrev-3436	556	40	"	"	PUNCT
inlawrev-3436	556	41	*	*	PUNCT
inlawrev-3436	556	42	finally	finally	ADV
inlawrev-3436	556	43	,	,	PUNCT
inlawrev-3436	556	44	the	the	DET
inlawrev-3436	556	45	court	court	NOUN
inlawrev-3436	556	46	reversed	reverse	VERB
inlawrev-3436	556	47	the	the	DET
inlawrev-3436	556	48	tax	tax	NOUN
inlawrev-3436	556	49	court	court	NOUN
inlawrev-3436	556	50	's	's	PART
inlawrev-3436	556	51	order	order	NOUN
inlawrev-3436	556	52	to	to	ADP
inlawrev-3436	556	53	the	the	DET
inlawrev-3436	556	54	state	state	NOUN
inlawrev-3436	556	55	board	board	NOUN
inlawrev-3436	556	56	to	to	PART
inlawrev-3436	556	57	"	"	PUNCT
inlawrev-3436	556	58	make	make	VERB
inlawrev-3436	556	59	future	future	ADJ
inlawrev-3436	556	60	real	real	ADJ
inlawrev-3436	556	61	property	property	NOUN
inlawrev-3436	556	62	assessments	assessment	NOUN
inlawrev-3436	556	63	.	.	PUNCT
inlawrev-3436	556	64	.	.	PUNCT
inlawrev-3436	556	65	.	.	PUNCT
inlawrev-3436	557	1	under	under	ADP
inlawrev-3436	557	2	a	a	DET
inlawrev-3436	557	3	system	system	NOUN
inlawrev-3436	557	4	that	that	PRON
inlawrev-3436	557	5	incorporates	incorporate	VERB
inlawrev-3436	557	6	an	an	DET
inlawrev-3436	557	7	objective	objective	ADJ
inlawrev-3436	557	8	reality	reality	NOUN
inlawrev-3436	557	9	"	"	PUNCT
inlawrev-3436	557	10	and	and	CCONJ
inlawrev-3436	557	11	to	to	PART
inlawrev-3436	557	12	"	"	PUNCT
inlawrev-3436	557	13	consider	consider	VERB
inlawrev-3436	557	14	all	all	DET
inlawrev-3436	557	15	competent	competent	ADJ
inlawrev-3436	557	16	real	real	ADJ
inlawrev-3436	557	17	world	world	NOUN
inlawrev-3436	557	18	evidence	evidence	NOUN
inlawrev-3436	557	19	presented	present	VERB
inlawrev-3436	557	20	to	to	ADP
inlawrev-3436	557	21	the	the	DET
inlawrev-3436	557	22	state	state	NOUN
inlawrev-3436	557	23	board	board	NOUN
inlawrev-3436	557	24	by	by	ADP
inlawrev-3436	557	25	persons	person	NOUN
inlawrev-3436	557	26	filing	filing	NOUN
inlawrev-3436	557	27	appeals	appeal	NOUN
inlawrev-3436	557	28	...	...	PUNCT
inlawrev-3436	557	29	on	on	ADP
inlawrev-3436	557	30	or	or	CCONJ
inlawrev-3436	557	31	after	after	ADP
inlawrev-3436	557	32	may	may	PROPN
inlawrev-3436	557	33	1	1	NUM
inlawrev-3436	557	34	1	1	NUM
inlawrev-3436	557	35	,	,	PUNCT
inlawrev-3436	557	36	1999	1999	NUM
inlawrev-3436	557	37	.	.	PUNCT
inlawrev-3436	557	38	"	"	PUNCT
inlawrev-3436	557	39	'	'	PUNCT
inlawrev-3436	557	40	*	*	PUNCT
inlawrev-3436	557	41	*	*	PUNCT
inlawrev-3436	557	42	the	the	DET
inlawrev-3436	557	43	court	court	NOUN
inlawrev-3436	557	44	based	base	VERB
inlawrev-3436	557	45	its	its	PRON
inlawrev-3436	557	46	decision	decision	NOUN
inlawrev-3436	557	47	on	on	ADP
inlawrev-3436	557	48	its	its	PRON
inlawrev-3436	557	49	conclusion	conclusion	NOUN
inlawrev-3436	557	50	that	that	SCONJ
inlawrev-3436	557	51	the	the	DET
inlawrev-3436	557	52	property	property	NOUN
inlawrev-3436	557	53	taxation	taxation	NOUN
inlawrev-3436	557	54	clause	clause	NOUN
inlawrev-3436	557	55	of	of	ADP
inlawrev-3436	557	56	the	the	DET
inlawrev-3436	557	57	indiana	indiana	PROPN
inlawrev-3436	557	58	constitution	constitution	PROPN
inlawrev-3436	557	59	does	do	AUX
inlawrev-3436	557	60	not	not	PART
inlawrev-3436	557	61	establish	establish	VERB
inlawrev-3436	557	62	a	a	DET
inlawrev-3436	557	63	substantive	substantive	ADJ
inlawrev-3436	557	64	right	right	NOUN
inlawrev-3436	557	65	to	to	ADP
inlawrev-3436	557	66	individual	individual	ADJ
inlawrev-3436	557	67	assessments	assessment	NOUN
inlawrev-3436	557	68	nor	nor	CCONJ
inlawrev-3436	557	69	does	do	AUX
inlawrev-3436	557	70	it	it	PRON
inlawrev-3436	557	71	mandate	mandate	VERB
inlawrev-3436	557	72	the	the	DET
inlawrev-3436	557	73	consideration	consideration	NOUN
inlawrev-3436	557	74	of	of	ADP
inlawrev-3436	557	75	independent	independent	ADJ
inlawrev-3436	557	76	property	property	NOUN
inlawrev-3436	557	77	wealth	wealth	NOUN
inlawrev-3436	557	78	evidence	evidence	NOUN
inlawrev-3436	557	79	in	in	ADP
inlawrev-3436	557	80	individual	individual	ADJ
inlawrev-3436	557	81	tax	tax	NOUN
inlawrev-3436	557	82	appeals	appeal	NOUN
inlawrev-3436	557	83	.	.	PUNCT
inlawrev-3436	558	1	'*^	'*^	PROPN
inlawrev-3436	558	2	176	176	NUM
inlawrev-3436	558	3	.	.	PUNCT
inlawrev-3436	559	1	see	see	VERB
inlawrev-3436	559	2	i	i	PRON
inlawrev-3436	559	3	d.	d.	PROPN
inlawrev-3436	559	4	177	177	NUM
inlawrev-3436	559	5	.	.	PUNCT
inlawrev-3436	560	1	5ee/^.	5ee/^.	PROPN
inlawrev-3436	560	2	at382	at382	PROPN
inlawrev-3436	560	3	.	.	PUNCT
inlawrev-3436	561	1	178	178	NUM
inlawrev-3436	561	2	.	.	PUNCT
inlawrev-3436	562	1	5ee/£/.	5ee/£/.	PROPN
inlawrev-3436	562	2	at376&n.l2	at376&n.l2	PROPN
inlawrev-3436	562	3	.	.	PUNCT
inlawrev-3436	563	1	179	179	NUM
inlawrev-3436	563	2	.	.	PUNCT
inlawrev-3436	564	1	see	see	VERB
inlawrev-3436	564	2	st	st	PROPN
inlawrev-3436	564	3	.	.	PROPN
inlawrev-3436	564	4	john	john	PROPN
inlawrev-3436	564	5	v	v	PROPN
inlawrev-3436	564	6	,	,	PUNCT
inlawrev-3436	564	7	101	101	NUM
inlawrev-3436	564	8	n.e.2d	n.e.2d	NOUN
inlawrev-3436	564	9	1034	1034	NUM
inlawrev-3436	564	10	,	,	PUNCT
inlawrev-3436	564	11	1040	1040	NUM
inlawrev-3436	564	12	(	(	PUNCT
inlawrev-3436	564	13	ind	ind	NOUN
inlawrev-3436	564	14	.	.	PUNCT
inlawrev-3436	564	15	1995	1995	NUM
inlawrev-3436	564	16	)	)	PUNCT
inlawrev-3436	564	17	.	.	PUNCT
inlawrev-3436	565	1	180	180	NUM
inlawrev-3436	565	2	.	.	PUNCT
inlawrev-3436	565	3	see	see	VERB
inlawrev-3436	565	4	i	i	PRON
inlawrev-3436	565	5	d.	d.	PROPN
inlawrev-3436	565	6	181	181	NUM
inlawrev-3436	565	7	.	.	PUNCT
inlawrev-3436	566	1	see	see	VERB
inlawrev-3436	566	2	i	i	PRON
inlawrev-3436	566	3	d	d	PROPN
inlawrev-3436	566	4	1	1	NUM
inlawrev-3436	566	5	82	82	NUM
inlawrev-3436	566	6	.	.	PUNCT
inlawrev-3436	567	1	i	i	PRON
inlawrev-3436	567	2	d	d	PROPN
inlawrev-3436	567	3	at	at	ADP
inlawrev-3436	567	4	1	1	NUM
inlawrev-3436	567	5	040	040	NUM
inlawrev-3436	567	6	(	(	PUNCT
inlawrev-3436	567	7	citing	cite	VERB
inlawrev-3436	567	8	st	st	PROPN
inlawrev-3436	567	9	.	.	PROPN
inlawrev-3436	567	10	john	john	PROPN
inlawrev-3436	567	11	ii	ii	PROPN
inlawrev-3436	567	12	,	,	PUNCT
inlawrev-3436	567	13	675	675	NUM
inlawrev-3436	567	14	n.e.2d	n.e.2d	NOUN
inlawrev-3436	567	15	3	3	NUM
inlawrev-3436	567	16	1	1	NUM
inlawrev-3436	567	17	8	8	NUM
inlawrev-3436	567	18	,	,	PUNCT
inlawrev-3436	567	19	323	323	NUM
inlawrev-3436	567	20	(	(	PUNCT
inlawrev-3436	567	21	ind	ind	NOUN
inlawrev-3436	567	22	.	.	PUNCT
inlawrev-3436	568	1	1	1	NUM
inlawrev-3436	568	2	996	996	NUM
inlawrev-3436	568	3	)	)	PUNCT
inlawrev-3436	568	4	)	)	PUNCT
inlawrev-3436	568	5	.	.	PUNCT
inlawrev-3436	569	1	183	183	NUM
inlawrev-3436	569	2	.	.	PUNCT
inlawrev-3436	569	3	see	see	VERB
inlawrev-3436	569	4	i	i	PROPN
inlawrev-3436	569	5	d	d	PROPN
inlawrev-3436	569	6	184	184	NUM
inlawrev-3436	569	7	.	.	PUNCT
inlawrev-3436	570	1	see	see	VERB
inlawrev-3436	570	2	i	i	PRON
inlawrev-3436	570	3	d.	d.	PROPN
inlawrev-3436	570	4	185	185	NUM
inlawrev-3436	570	5	.	.	PUNCT
inlawrev-3436	571	1	i	i	PRON
inlawrev-3436	571	2	d	d	PROPN
inlawrev-3436	571	3	186	186	NUM
inlawrev-3436	571	4	.	.	PUNCT
inlawrev-3436	572	1	see	see	VERB
inlawrev-3436	572	2	i	i	PRON
inlawrev-3436	572	3	d.	d.	PROPN
inlawrev-3436	572	4	2000	2000	NUM
inlawrev-3436	572	5	]	]	PUNCT
inlawrev-3436	573	1	taxation	taxation	NOUN
inlawrev-3436	573	2	1469	1469	NUM
inlawrev-3436	573	3	b.	b.	PROPN
inlawrev-3436	573	4	indiana	indiana	PROPN
inlawrev-3436	573	5	property	property	NOUN
inlawrev-3436	573	6	taxes	taxis	NOUN
inlawrev-3436	573	7	—	—	PUNCT
inlawrev-3436	573	8	business	business	NOUN
inlawrev-3436	573	9	real	real	ADJ
inlawrev-3436	573	10	property	property	NOUN
inlawrev-3436	573	11	taxes	taxis	NOUN
inlawrev-3436	573	12	in	in	ADP
inlawrev-3436	573	13	whitley	whitley	PROPN
inlawrev-3436	573	14	products	products	PROPN
inlawrev-3436	573	15	,	,	PUNCT
inlawrev-3436	573	16	inc	inc	PROPN
inlawrev-3436	573	17	.	.	PROPN
inlawrev-3436	574	1	v.	v.	ADP
inlawrev-3436	574	2	state	state	PROPN
inlawrev-3436	574	3	board	board	PROPN
inlawrev-3436	574	4	of	of	ADP
inlawrev-3436	574	5	tax	tax	NOUN
inlawrev-3436	574	6	commissioners^^^^	commissioners^^^^	PROPN
inlawrev-3436	574	7	the	the	DET
inlawrev-3436	574	8	tax	tax	NOUN
inlawrev-3436	574	9	court	court	NOUN
inlawrev-3436	574	10	ruled	rule	VERB
inlawrev-3436	574	11	against	against	ADP
inlawrev-3436	574	12	whitley	whitley	PROPN
inlawrev-3436	574	13	products	product	NOUN
inlawrev-3436	574	14	(	(	PUNCT
inlawrev-3436	574	15	"	"	PUNCT
inlawrev-3436	574	16	the	the	DET
inlawrev-3436	574	17	taxpayer	taxpayer	NOUN
inlawrev-3436	574	18	"	"	PUNCT
inlawrev-3436	574	19	)	)	PUNCT
inlawrev-3436	574	20	in	in	ADP
inlawrev-3436	574	21	its	its	PRON
inlawrev-3436	574	22	appeal	appeal	NOUN
inlawrev-3436	574	23	ofa	ofa	PROPN
inlawrev-3436	574	24	real	real	ADJ
inlawrev-3436	574	25	estate	estate	NOUN
inlawrev-3436	574	26	assessment	assessment	NOUN
inlawrev-3436	574	27	because	because	SCONJ
inlawrev-3436	574	28	it	it	PRON
inlawrev-3436	574	29	failed	fail	VERB
inlawrev-3436	574	30	to	to	PART
inlawrev-3436	574	31	provide	provide	VERB
inlawrev-3436	574	32	probative	probative	ADJ
inlawrev-3436	574	33	evidence	evidence	NOUN
inlawrev-3436	574	34	at	at	ADP
inlawrev-3436	574	35	the	the	DET
inlawrev-3436	574	36	administrative	administrative	ADJ
inlawrev-3436	574	37	level	level	NOUN
inlawrev-3436	574	38	to	to	PART
inlawrev-3436	574	39	support	support	VERB
inlawrev-3436	574	40	its	its	PRON
inlawrev-3436	574	41	position	position	NOUN
inlawrev-3436	574	42	.	.	PUNCT
inlawrev-3436	574	43	'	'	PUNCT
inlawrev-3436	575	1	*	*	PUNCT
inlawrev-3436	575	2	*	*	PUNCT
inlawrev-3436	575	3	the	the	DET
inlawrev-3436	575	4	case	case	NOUN
inlawrev-3436	575	5	involved	involve	VERB
inlawrev-3436	575	6	the	the	DET
inlawrev-3436	575	7	assessment	assessment	NOUN
inlawrev-3436	575	8	of	of	ADP
inlawrev-3436	575	9	an	an	DET
inlawrev-3436	575	10	improvement	improvement	NOUN
inlawrev-3436	575	11	to	to	ADP
inlawrev-3436	575	12	land	land	NOUN
inlawrev-3436	575	13	located	locate	VERB
inlawrev-3436	575	14	in	in	ADP
inlawrev-3436	575	15	marshall	marshall	PROPN
inlawrev-3436	575	16	county	county	PROPN
inlawrev-3436	575	17	,	,	PUNCT
inlawrev-3436	575	18	indiana	indiana	PROPN
inlawrev-3436	575	19	.	.	PUNCT
inlawrev-3436	575	20	'	'	PUNCT
inlawrev-3436	576	1	*	*	PUNCT
inlawrev-3436	576	2	'	'	PUNCT
inlawrev-3436	576	3	the	the	DET
inlawrev-3436	576	4	improvement	improvement	NOUN
inlawrev-3436	576	5	was	be	AUX
inlawrev-3436	576	6	comprised	comprise	VERB
inlawrev-3436	576	7	ofthree	ofthree	ADJ
inlawrev-3436	576	8	sections	section	NOUN
inlawrev-3436	576	9	that	that	PRON
inlawrev-3436	576	10	were	be	AUX
inlawrev-3436	576	11	assessed	assess	VERB
inlawrev-3436	576	12	separately	separately	ADV
inlawrev-3436	576	13	.	.	PUNCT
inlawrev-3436	577	1	'^	'^	NOUN
inlawrev-3436	577	2	as	as	ADP
inlawrev-3436	577	3	background	background	NOUN
inlawrev-3436	577	4	,	,	PUNCT
inlawrev-3436	577	5	the	the	DET
inlawrev-3436	577	6	court	court	NOUN
inlawrev-3436	577	7	explained	explain	VERB
inlawrev-3436	577	8	that	that	SCONJ
inlawrev-3436	577	9	assessing	assess	VERB
inlawrev-3436	577	10	an	an	DET
inlawrev-3436	577	11	improvement	improvement	NOUN
inlawrev-3436	577	12	under	under	ADP
inlawrev-3436	577	13	indiana	indiana	PROPN
inlawrev-3436	577	14	's	's	PART
inlawrev-3436	577	15	true	true	ADJ
inlawrev-3436	577	16	tax	tax	NOUN
inlawrev-3436	577	17	value	value	NOUN
inlawrev-3436	577	18	system	system	NOUN
inlawrev-3436	577	19	involves	involve	VERB
inlawrev-3436	577	20	the	the	DET
inlawrev-3436	577	21	use	use	NOUN
inlawrev-3436	577	22	of	of	ADP
inlawrev-3436	577	23	cost	cost	NOUN
inlawrev-3436	577	24	schedules	schedule	NOUN
inlawrev-3436	577	25	to	to	PART
inlawrev-3436	577	26	determine	determine	VERB
inlawrev-3436	577	27	the	the	DET
inlawrev-3436	577	28	base	base	NOUN
inlawrev-3436	577	29	reproduction	reproduction	NOUN
inlawrev-3436	577	30	cost	cost	VERB
inlawrev-3436	577	31	ofthe	ofthe	NOUN
inlawrev-3436	577	32	improvement	improvement	NOUN
inlawrev-3436	577	33	.	.	PUNCT
inlawrev-3436	577	34	'	'	PUNCT
inlawrev-3436	577	35	''	''	PUNCT
inlawrev-3436	578	1	the	the	DET
inlawrev-3436	578	2	assessor	assessor	NOUN
inlawrev-3436	578	3	then	then	ADV
inlawrev-3436	578	4	assigns	assign	VERB
inlawrev-3436	578	5	a	a	DET
inlawrev-3436	578	6	grade	grade	NOUN
inlawrev-3436	578	7	based	base	VERB
inlawrev-3436	578	8	on	on	ADP
inlawrev-3436	578	9	the	the	DET
inlawrev-3436	578	10	improvements	improvement	NOUN
inlawrev-3436	578	11	materials	material	NOUN
inlawrev-3436	578	12	,	,	PUNCT
inlawrev-3436	578	13	design	design	NOUN
inlawrev-3436	578	14	,	,	PUNCT
inlawrev-3436	578	15	and	and	CCONJ
inlawrev-3436	578	16	workmanship	workmanship	NOUN
inlawrev-3436	578	17	.	.	PUNCT
inlawrev-3436	579	1	'	'	PUNCT
inlawrev-3436	579	2	^^	^^	PUNCT
inlawrev-3436	579	3	the	the	DET
inlawrev-3436	579	4	grade	grade	NOUN
inlawrev-3436	579	5	is	be	AUX
inlawrev-3436	579	6	used	use	VERB
inlawrev-3436	579	7	to	to	PART
inlawrev-3436	579	8	increase	increase	VERB
inlawrev-3436	579	9	or	or	CCONJ
inlawrev-3436	579	10	decrease	decrease	VERB
inlawrev-3436	579	11	the	the	DET
inlawrev-3436	579	12	total	total	ADJ
inlawrev-3436	579	13	assessed	assess	VERB
inlawrev-3436	579	14	value	value	NOUN
inlawrev-3436	579	15	from	from	ADP
inlawrev-3436	579	16	the	the	DET
inlawrev-3436	579	17	pre	pre	ADJ
inlawrev-3436	579	18	-	-	ADJ
inlawrev-3436	579	19	graded	grade	VERB
inlawrev-3436	579	20	base	base	NOUN
inlawrev-3436	579	21	reproduction	reproduction	NOUN
inlawrev-3436	579	22	cost	cost	NOUN
inlawrev-3436	579	23	.	.	PUNCT
inlawrev-3436	580	1	'^^	'^^	X
inlawrev-3436	581	1	in	in	ADP
inlawrev-3436	581	2	this	this	DET
inlawrev-3436	581	3	case	case	NOUN
inlawrev-3436	581	4	,	,	PUNCT
inlawrev-3436	581	5	whitley	whitley	PROPN
inlawrev-3436	581	6	products	products	PROPN
inlawrev-3436	581	7	,	,	PUNCT
inlawrev-3436	581	8	inc	inc	PROPN
inlawrev-3436	581	9	.	.	PROPN
inlawrev-3436	581	10	(	(	PUNCT
inlawrev-3436	581	11	"	"	PUNCT
inlawrev-3436	581	12	whitley	whitley	PROPN
inlawrev-3436	581	13	"	"	PUNCT
inlawrev-3436	581	14	)	)	PUNCT
inlawrev-3436	581	15	was	be	AUX
inlawrev-3436	581	16	granted	grant	VERB
inlawrev-3436	581	17	a	a	DET
inlawrev-3436	581	18	review	review	NOUN
inlawrev-3436	581	19	of	of	ADP
inlawrev-3436	581	20	its	its	PRON
inlawrev-3436	581	21	assessment	assessment	NOUN
inlawrev-3436	581	22	from	from	ADP
inlawrev-3436	581	23	the	the	DET
inlawrev-3436	581	24	state	state	NOUN
inlawrev-3436	581	25	board	board	NOUN
inlawrev-3436	581	26	even	even	ADV
inlawrev-3436	581	27	though	though	SCONJ
inlawrev-3436	581	28	no	no	DET
inlawrev-3436	581	29	probative	probative	ADJ
inlawrev-3436	581	30	evidence	evidence	NOUN
inlawrev-3436	581	31	of	of	ADP
inlawrev-3436	581	32	any	any	DET
inlawrev-3436	581	33	error	error	NOUN
inlawrev-3436	581	34	was	be	AUX
inlawrev-3436	581	35	presented	present	VERB
inlawrev-3436	581	36	.	.	PUNCT
inlawrev-3436	581	37	''	''	PUNCT
inlawrev-3436	582	1	"	"	PUNCT
inlawrev-3436	582	2	*	*	PUNCT
inlawrev-3436	582	3	the	the	DET
inlawrev-3436	582	4	review	review	NOUN
inlawrev-3436	582	5	revealed	reveal	VERB
inlawrev-3436	582	6	errors	error	NOUN
inlawrev-3436	582	7	in	in	ADP
inlawrev-3436	582	8	the	the	DET
inlawrev-3436	582	9	assessment	assessment	NOUN
inlawrev-3436	582	10	and	and	CCONJ
inlawrev-3436	582	11	resulted	result	VERB
inlawrev-3436	582	12	in	in	ADP
inlawrev-3436	582	13	lower	low	ADJ
inlawrev-3436	582	14	grades	grade	NOUN
inlawrev-3436	582	15	for	for	ADP
inlawrev-3436	582	16	two	two	NUM
inlawrev-3436	582	17	of	of	ADP
inlawrev-3436	582	18	the	the	DET
inlawrev-3436	582	19	three	three	NUM
inlawrev-3436	582	20	sections	section	NOUN
inlawrev-3436	582	21	.	.	PUNCT
inlawrev-3436	583	1	''^	''^	PROPN
inlawrev-3436	583	2	still	still	ADV
inlawrev-3436	583	3	unsatisfied	unsatisfied	ADJ
inlawrev-3436	583	4	with	with	ADP
inlawrev-3436	583	5	the	the	DET
inlawrev-3436	583	6	assessment	assessment	NOUN
inlawrev-3436	583	7	,	,	PUNCT
inlawrev-3436	583	8	whitley	whitley	PROPN
inlawrev-3436	583	9	appealed	appeal	VERB
inlawrev-3436	583	10	the	the	DET
inlawrev-3436	583	11	state	state	NOUN
inlawrev-3436	583	12	board	board	NOUN
inlawrev-3436	583	13	's	's	PART
inlawrev-3436	583	14	final	final	ADJ
inlawrev-3436	583	15	determination	determination	NOUN
inlawrev-3436	583	16	.	.	PUNCT
inlawrev-3436	584	1	'	'	PUNCT
inlawrev-3436	584	2	^^	^^	PUNCT
inlawrev-3436	584	3	at	at	ADP
inlawrev-3436	584	4	trial	trial	NOUN
inlawrev-3436	584	5	before	before	ADP
inlawrev-3436	584	6	the	the	DET
inlawrev-3436	584	7	tax	tax	NOUN
inlawrev-3436	584	8	court	court	NOUN
inlawrev-3436	584	9	,	,	PUNCT
inlawrev-3436	584	10	whitley	whitley	PROPN
inlawrev-3436	584	11	argued	argue	VERB
inlawrev-3436	584	12	that	that	SCONJ
inlawrev-3436	584	13	the	the	DET
inlawrev-3436	584	14	state	state	NOUN
inlawrev-3436	584	15	board	board	NOUN
inlawrev-3436	584	16	failed	fail	VERB
inlawrev-3436	584	17	to	to	PART
inlawrev-3436	584	18	consider	consider	VERB
inlawrev-3436	584	19	the	the	DET
inlawrev-3436	584	20	quality	quality	NOUN
inlawrev-3436	584	21	of	of	ADP
inlawrev-3436	584	22	the	the	DET
inlawrev-3436	584	23	materials	material	NOUN
inlawrev-3436	584	24	and	and	CCONJ
inlawrev-3436	584	25	workmanship	workmanship	NOUN
inlawrev-3436	584	26	of	of	ADP
inlawrev-3436	584	27	the	the	DET
inlawrev-3436	584	28	improvement	improvement	NOUN
inlawrev-3436	584	29	when	when	SCONJ
inlawrev-3436	584	30	evaluating	evaluate	VERB
inlawrev-3436	584	31	the	the	DET
inlawrev-3436	584	32	grades	grade	NOUN
inlawrev-3436	584	33	.	.	PUNCT
inlawrev-3436	585	1	''^	''^	PROPN
inlawrev-3436	586	1	the	the	DET
inlawrev-3436	586	2	tax	tax	NOUN
inlawrev-3436	586	3	court	court	NOUN
inlawrev-3436	586	4	affirmed	affirm	VERB
inlawrev-3436	586	5	the	the	DET
inlawrev-3436	586	6	state	state	PROPN
inlawrev-3436	586	7	board	board	NOUN
inlawrev-3436	586	8	's	's	PART
inlawrev-3436	586	9	final	final	ADJ
inlawrev-3436	586	10	determination	determination	NOUN
inlawrev-3436	586	11	even	even	ADV
inlawrev-3436	586	12	though	though	SCONJ
inlawrev-3436	586	13	trial	trial	NOUN
inlawrev-3436	586	14	testimony	testimony	NOUN
inlawrev-3436	586	15	revealed	reveal	VERB
inlawrev-3436	586	16	inconsistencies	inconsistency	NOUN
inlawrev-3436	586	17	in	in	ADP
inlawrev-3436	586	18	the	the	DET
inlawrev-3436	586	19	state	state	NOUN
inlawrev-3436	586	20	board	board	NOUN
inlawrev-3436	586	21	's	's	PART
inlawrev-3436	586	22	final	final	ADJ
inlawrev-3436	586	23	determination	determination	NOUN
inlawrev-3436	586	24	.	.	PUNCT
inlawrev-3436	586	25	''	''	PUNCT
inlawrev-3436	587	1	*	*	PUNCT
inlawrev-3436	587	2	the	the	DET
inlawrev-3436	587	3	court	court	NOUN
inlawrev-3436	587	4	disregarded	disregard	VERB
inlawrev-3436	587	5	the	the	DET
inlawrev-3436	587	6	disparity	disparity	NOUN
inlawrev-3436	587	7	because	because	SCONJ
inlawrev-3436	587	8	whitley	whitley	PROPN
inlawrev-3436	587	9	failed	fail	VERB
inlawrev-3436	587	10	to	to	PART
inlawrev-3436	587	11	present	present	VERB
inlawrev-3436	587	12	evidence	evidence	NOUN
inlawrev-3436	587	13	to	to	ADP
inlawrev-3436	587	14	the	the	DET
inlawrev-3436	587	15	state	state	NOUN
inlawrev-3436	587	16	board	board	NOUN
inlawrev-3436	587	17	regarding	regard	VERB
inlawrev-3436	587	18	the	the	DET
inlawrev-3436	587	19	original	original	ADJ
inlawrev-3436	587	20	alleged	allege	VERB
inlawrev-3436	587	21	error	error	NOUN
inlawrev-3436	587	22	.	.	PUNCT
inlawrev-3436	588	1	'	'	PUNCT
inlawrev-3436	588	2	^	^	PUNCT
inlawrev-3436	588	3	the	the	DET
inlawrev-3436	588	4	court	court	NOUN
inlawrev-3436	588	5	explained	explain	VERB
inlawrev-3436	588	6	that	that	SCONJ
inlawrev-3436	588	7	a	a	DET
inlawrev-3436	588	8	taxpayer	taxpayer	NOUN
inlawrev-3436	588	9	who	who	PRON
inlawrev-3436	588	10	challenges	challenge	VERB
inlawrev-3436	588	11	a	a	DET
inlawrev-3436	588	12	real	real	ADJ
inlawrev-3436	588	13	property	property	NOUN
inlawrev-3436	588	14	assessment	assessment	NOUN
inlawrev-3436	588	15	is	be	AUX
inlawrev-3436	588	16	responsible	responsible	ADJ
inlawrev-3436	588	17	for	for	ADP
inlawrev-3436	588	18	bringing	bring	VERB
inlawrev-3436	588	19	any	any	DET
inlawrev-3436	588	20	errors	error	NOUN
inlawrev-3436	588	21	in	in	ADP
inlawrev-3436	588	22	that	that	DET
inlawrev-3436	588	23	assessment	assessment	NOUN
inlawrev-3436	588	24	to	to	ADP
inlawrev-3436	588	25	the	the	DET
inlawrev-3436	588	26	state	state	NOUN
inlawrev-3436	588	27	187	187	NUM
inlawrev-3436	588	28	.	.	PUNCT
inlawrev-3436	589	1	704	704	NUM
inlawrev-3436	589	2	n.e	n.e	PROPN
inlawrev-3436	589	3	.	.	PUNCT
inlawrev-3436	589	4	2d	2d	NOUN
inlawrev-3436	589	5	1	1	NUM
inlawrev-3436	589	6	1	1	NUM
inlawrev-3436	589	7	13	13	NUM
inlawrev-3436	589	8	(	(	PUNCT
inlawrev-3436	589	9	ind	ind	NOUN
inlawrev-3436	589	10	.	.	PUNCT
inlawrev-3436	590	1	tax	tax	NOUN
inlawrev-3436	590	2	ct	ct	NUM
inlawrev-3436	590	3	1998	1998	NUM
inlawrev-3436	590	4	)	)	PUNCT
inlawrev-3436	590	5	,	,	PUNCT
inlawrev-3436	590	6	review	review	NOUN
inlawrev-3436	590	7	denied	deny	VERB
inlawrev-3436	590	8	,	,	PUNCT
inlawrev-3436	590	9	714	714	NUM
inlawrev-3436	590	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	590	11	174	174	NUM
inlawrev-3436	590	12	(	(	PUNCT
inlawrev-3436	590	13	ind	ind	NOUN
inlawrev-3436	590	14	.	.	PUNCT
inlawrev-3436	590	15	1999	1999	NUM
inlawrev-3436	590	16	)	)	PUNCT
inlawrev-3436	590	17	(	(	PUNCT
inlawrev-3436	590	18	mem	mem	PROPN
inlawrev-3436	590	19	.	.	PUNCT
inlawrev-3436	590	20	)	)	PUNCT
inlawrev-3436	590	21	.	.	PUNCT
inlawrev-3436	591	1	188	188	NUM
inlawrev-3436	591	2	.	.	PUNCT
inlawrev-3436	591	3	see	see	VERB
inlawrev-3436	591	4	i	i	PROPN
inlawrev-3436	591	5	d	d	PROPN
inlawrev-3436	591	6	dx	dx	PROPN
inlawrev-3436	591	7	nil	nil	PROPN
inlawrev-3436	591	8	.	.	PROPN
inlawrev-3436	592	1	189	189	NUM
inlawrev-3436	592	2	.	.	PUNCT
inlawrev-3436	592	3	seeiddxlws	seeiddxlws	ADJ
inlawrev-3436	592	4	.	.	PUNCT
inlawrev-3436	593	1	190	190	NUM
inlawrev-3436	593	2	.	.	PUNCT
inlawrev-3436	594	1	see	see	VERB
inlawrev-3436	594	2	i	i	PRON
inlawrev-3436	594	3	d.	d.	PROPN
inlawrev-3436	594	4	191	191	NUM
inlawrev-3436	594	5	.	.	PUNCT
inlawrev-3436	595	1	seeiddx\\\6	seeiddx\\\6	PROPN
inlawrev-3436	595	2	.	.	PROPN
inlawrev-3436	596	1	192	192	NUM
inlawrev-3436	596	2	.	.	PUNCT
inlawrev-3436	597	1	see	see	VERB
inlawrev-3436	597	2	i	i	PROPN
inlawrev-3436	597	3	d	d	PROPN
inlawrev-3436	597	4	193	193	NUM
inlawrev-3436	597	5	.	.	PUNCT
inlawrev-3436	598	1	see	see	VERB
inlawrev-3436	598	2	i	i	PRON
inlawrev-3436	598	3	d.	d.	PROPN
inlawrev-3436	598	4	194	194	NUM
inlawrev-3436	598	5	.	.	PUNCT
inlawrev-3436	599	1	see	see	VERB
inlawrev-3436	599	2	i	i	PRON
inlawrev-3436	599	3	d.	d.	PROPN
inlawrev-3436	599	4	195	195	NUM
inlawrev-3436	599	5	.	.	PUNCT
inlawrev-3436	600	1	see	see	VERB
inlawrev-3436	600	2	i	i	PRON
inlawrev-3436	600	3	d.	d.	PROPN
inlawrev-3436	600	4	the	the	DET
inlawrev-3436	600	5	lower	low	ADJ
inlawrev-3436	600	6	grades	grade	NOUN
inlawrev-3436	600	7	benefitted	benefit	VERB
inlawrev-3436	600	8	the	the	DET
inlawrev-3436	600	9	taxpayer	taxpayer	NOUN
inlawrev-3436	600	10	because	because	SCONJ
inlawrev-3436	600	11	they	they	PRON
inlawrev-3436	600	12	resulted	result	VERB
inlawrev-3436	600	13	in	in	ADP
inlawrev-3436	600	14	a	a	DET
inlawrev-3436	600	15	lower	low	ADJ
inlawrev-3436	600	16	assessed	assess	VERB
inlawrev-3436	600	17	value	value	NOUN
inlawrev-3436	600	18	for	for	ADP
inlawrev-3436	600	19	the	the	DET
inlawrev-3436	600	20	improvement	improvement	NOUN
inlawrev-3436	600	21	.	.	PUNCT
inlawrev-3436	601	1	see	see	VERB
inlawrev-3436	601	2	i	i	PRON
inlawrev-3436	601	3	d.	d.	PROPN
inlawrev-3436	601	4	at	at	ADP
inlawrev-3436	601	5	1	1	NUM
inlawrev-3436	601	6	120	120	NUM
inlawrev-3436	601	7	.	.	PUNCT
inlawrev-3436	602	1	196	196	NUM
inlawrev-3436	602	2	.	.	PUNCT
inlawrev-3436	602	3	seeikdxnxe	seeikdxnxe	PROPN
inlawrev-3436	602	4	.	.	PUNCT
inlawrev-3436	603	1	197	197	NUM
inlawrev-3436	603	2	.	.	PUNCT
inlawrev-3436	604	1	see	see	VERB
inlawrev-3436	604	2	i	i	PROPN
inlawrev-3436	604	3	d	d	PROPN
inlawrev-3436	604	4	198	198	NUM
inlawrev-3436	604	5	.	.	PUNCT
inlawrev-3436	605	1	see	see	VERB
inlawrev-3436	605	2	i	i	PRON
inlawrev-3436	605	3	d.	d.	PROPN
inlawrev-3436	605	4	at	at	ADP
inlawrev-3436	605	5	1	1	NUM
inlawrev-3436	605	6	1	1	NUM
inlawrev-3436	605	7	18	18	NUM
inlawrev-3436	605	8	.	.	PUNCT
inlawrev-3436	606	1	the	the	DET
inlawrev-3436	606	2	state	state	PROPN
inlawrev-3436	606	3	board	board	PROPN
inlawrev-3436	606	4	hearing	hearing	NOUN
inlawrev-3436	606	5	officer	officer	NOUN
inlawrev-3436	606	6	testified	testify	VERB
inlawrev-3436	606	7	that	that	SCONJ
inlawrev-3436	606	8	she	she	PRON
inlawrev-3436	606	9	did	do	AUX
inlawrev-3436	606	10	not	not	PART
inlawrev-3436	606	11	consider	consider	VERB
inlawrev-3436	606	12	the	the	DET
inlawrev-3436	606	13	quality	quality	NOUN
inlawrev-3436	606	14	of	of	ADP
inlawrev-3436	606	15	the	the	DET
inlawrev-3436	606	16	materials	material	NOUN
inlawrev-3436	606	17	and	and	CCONJ
inlawrev-3436	606	18	workmanship	workmanship	NOUN
inlawrev-3436	606	19	in	in	ADP
inlawrev-3436	606	20	lowering	lower	VERB
inlawrev-3436	606	21	the	the	DET
inlawrev-3436	606	22	grades	grade	NOUN
inlawrev-3436	606	23	of	of	ADP
inlawrev-3436	606	24	the	the	DET
inlawrev-3436	606	25	two	two	NUM
inlawrev-3436	606	26	sections	section	NOUN
inlawrev-3436	606	27	of	of	ADP
inlawrev-3436	606	28	the	the	DET
inlawrev-3436	606	29	improvement	improvement	NOUN
inlawrev-3436	606	30	.	.	PUNCT
inlawrev-3436	607	1	however	however	ADV
inlawrev-3436	607	2	,	,	PUNCT
inlawrev-3436	607	3	the	the	DET
inlawrev-3436	607	4	state	state	PROPN
inlawrev-3436	607	5	board	board	NOUN
inlawrev-3436	607	6	's	's	PART
inlawrev-3436	607	7	final	final	ADJ
inlawrev-3436	607	8	determination	determination	NOUN
inlawrev-3436	607	9	refers	refer	VERB
inlawrev-3436	607	10	to	to	ADP
inlawrev-3436	607	11	both	both	PRON
inlawrev-3436	607	12	as	as	ADP
inlawrev-3436	607	13	reasons	reason	NOUN
inlawrev-3436	607	14	for	for	ADP
inlawrev-3436	607	15	the	the	DET
inlawrev-3436	607	16	reduced	reduce	VERB
inlawrev-3436	607	17	grades	grade	NOUN
inlawrev-3436	607	18	.	.	PUNCT
inlawrev-3436	608	1	see	see	VERB
inlawrev-3436	608	2	i	i	PRON
inlawrev-3436	608	3	d.	d.	PROPN
inlawrev-3436	608	4	199	199	NUM
inlawrev-3436	608	5	.	.	PUNCT
inlawrev-3436	609	1	seeid?x\\\z'\9	seeid?x\\\z'\9	PROPN
inlawrev-3436	609	2	.	.	PUNCT
inlawrev-3436	610	1	1470	1470	NUM
inlawrev-3436	610	2	indiana	indiana	PROPN
inlawrev-3436	610	3	law	law	PROPN
inlawrev-3436	610	4	review	review	NOUN
inlawrev-3436	611	1	[	[	X
inlawrev-3436	611	2	vol	vol	NOUN
inlawrev-3436	611	3	.	.	PUNCT
inlawrev-3436	612	1	33	33	NUM
inlawrev-3436	612	2	:	:	SYM
inlawrev-3436	612	3	1455	1455	NUM
inlawrev-3436	612	4	board	board	NOUN
inlawrev-3436	612	5	's	's	PART
inlawrev-3436	612	6	attention.^^	attention.^^	PUNCT
inlawrev-3436	613	1	it	it	PRON
inlawrev-3436	613	2	agreed	agree	VERB
inlawrev-3436	613	3	that	that	SCONJ
inlawrev-3436	613	4	the	the	DET
inlawrev-3436	613	5	state	state	NOUN
inlawrev-3436	613	6	board	board	NOUN
inlawrev-3436	613	7	,	,	PUNCT
inlawrev-3436	613	8	as	as	ADP
inlawrev-3436	613	9	an	an	DET
inlawrev-3436	613	10	administrative	administrative	ADJ
inlawrev-3436	613	11	agency	agency	NOUN
inlawrev-3436	613	12	,	,	PUNCT
inlawrev-3436	613	13	needs	need	VERB
inlawrev-3436	613	14	substantial	substantial	ADJ
inlawrev-3436	613	15	evidence	evidence	NOUN
inlawrev-3436	613	16	to	to	PART
inlawrev-3436	613	17	support	support	VERB
inlawrev-3436	613	18	its	its	PRON
inlawrev-3436	613	19	decisions.^	decisions.^	NOUN
inlawrev-3436	613	20	°	°	NOUN
inlawrev-3436	613	21	'	'	PUNCT
inlawrev-3436	613	22	however	however	ADV
inlawrev-3436	613	23	,	,	PUNCT
inlawrev-3436	613	24	the	the	DET
inlawrev-3436	613	25	court	court	NOUN
inlawrev-3436	613	26	noted	note	VERB
inlawrev-3436	613	27	that	that	SCONJ
inlawrev-3436	613	28	indiana	indiana	PROPN
inlawrev-3436	613	29	case	case	NOUN
inlawrev-3436	613	30	law	law	NOUN
inlawrev-3436	613	31	clearly	clearly	ADV
inlawrev-3436	613	32	requires	require	VERB
inlawrev-3436	613	33	that	that	SCONJ
inlawrev-3436	613	34	a	a	DET
inlawrev-3436	613	35	taxpayer	taxpayer	NOUN
inlawrev-3436	613	36	do	do	VERB
inlawrev-3436	613	37	more	more	ADJ
inlawrev-3436	613	38	than	than	SCONJ
inlawrev-3436	613	39	simply	simply	ADV
inlawrev-3436	613	40	allege	allege	VERB
inlawrev-3436	613	41	that	that	SCONJ
inlawrev-3436	613	42	an	an	DET
inlawrev-3436	613	43	error	error	NOUN
inlawrev-3436	613	44	exists	exist	VERB
inlawrev-3436	613	45	in	in	ADP
inlawrev-3436	613	46	the	the	DET
inlawrev-3436	613	47	assessment	assessment	NOUN
inlawrev-3436	613	48	to	to	PART
inlawrev-3436	613	49	trigger	trigger	VERB
inlawrev-3436	613	50	the	the	DET
inlawrev-3436	613	51	state	state	NOUN
inlawrev-3436	613	52	board	board	NOUN
inlawrev-3436	613	53	's	's	PART
inlawrev-3436	613	54	evidentiary	evidentiary	ADJ
inlawrev-3436	613	55	burden.^	burden.^	PROPN
inlawrev-3436	613	56	°	°	PROPN
inlawrev-3436	613	57	^	^	PUNCT
inlawrev-3436	613	58	a	a	DET
inlawrev-3436	613	59	taxpayer	taxpayer	NOUN
inlawrev-3436	613	60	must	must	AUX
inlawrev-3436	613	61	offer	offer	VERB
inlawrev-3436	613	62	probative	probative	ADJ
inlawrev-3436	613	63	evidence	evidence	NOUN
inlawrev-3436	613	64	regarding	regard	VERB
inlawrev-3436	613	65	the	the	DET
inlawrev-3436	613	66	alleged	allege	VERB
inlawrev-3436	613	67	error.20^	error.20^	X
inlawrev-3436	613	68	in	in	ADP
inlawrev-3436	613	69	this	this	DET
inlawrev-3436	613	70	case	case	NOUN
inlawrev-3436	613	71	,	,	PUNCT
inlawrev-3436	613	72	the	the	DET
inlawrev-3436	613	73	taxpayer	taxpayer	NOUN
inlawrev-3436	613	74	did	do	AUX
inlawrev-3436	613	75	not	not	PART
inlawrev-3436	613	76	present	present	VERB
inlawrev-3436	613	77	any	any	DET
inlawrev-3436	613	78	probative	probative	ADJ
inlawrev-3436	613	79	evidence	evidence	NOUN
inlawrev-3436	613	80	to	to	ADP
inlawrev-3436	613	81	the	the	DET
inlawrev-3436	613	82	state	state	NOUN
inlawrev-3436	613	83	board	board	NOUN
inlawrev-3436	613	84	regarding	regard	VERB
inlawrev-3436	613	85	the	the	DET
inlawrev-3436	613	86	grading	grading	NOUN
inlawrev-3436	613	87	of	of	ADP
inlawrev-3436	613	88	its	its	PRON
inlawrev-3436	613	89	improvement.^^	improvement.^^	NUM
inlawrev-3436	613	90	it	it	PRON
inlawrev-3436	613	91	offered	offer	VERB
inlawrev-3436	613	92	only	only	ADV
inlawrev-3436	613	93	a	a	DET
inlawrev-3436	613	94	conclusory	conclusory	ADJ
inlawrev-3436	613	95	statement	statement	NOUN
inlawrev-3436	613	96	that	that	SCONJ
inlawrev-3436	613	97	the	the	DET
inlawrev-3436	613	98	improvement	improvement	NOUN
inlawrev-3436	613	99	's	's	PART
inlawrev-3436	613	100	grading	grading	NOUN
inlawrev-3436	613	101	was	be	AUX
inlawrev-3436	613	102	inaccurate	inaccurate	ADJ
inlawrev-3436	613	103	given	give	VERB
inlawrev-3436	613	104	its	its	PRON
inlawrev-3436	613	105	construction	construction	NOUN
inlawrev-3436	613	106	and	and	CCONJ
inlawrev-3436	613	107	features.^^^	features.^^^	PROPN
inlawrev-3436	613	108	the	the	DET
inlawrev-3436	613	109	court	court	NOUN
inlawrev-3436	613	110	held	hold	VERB
inlawrev-3436	613	111	that	that	SCONJ
inlawrev-3436	613	112	this	this	PRON
inlawrev-3436	613	113	did	do	AUX
inlawrev-3436	613	114	not	not	PART
inlawrev-3436	613	115	trigger	trigger	VERB
inlawrev-3436	613	116	the	the	DET
inlawrev-3436	613	117	substantial	substantial	ADJ
inlawrev-3436	613	118	evidence	evidence	NOUN
inlawrev-3436	613	119	standard	standard	NOUN
inlawrev-3436	613	120	and	and	CCONJ
inlawrev-3436	613	121	,	,	PUNCT
inlawrev-3436	613	122	therefore	therefore	ADV
inlawrev-3436	613	123	,	,	PUNCT
inlawrev-3436	613	124	the	the	DET
inlawrev-3436	613	125	state	state	NOUN
inlawrev-3436	613	126	board	board	NOUN
inlawrev-3436	613	127	could	could	AUX
inlawrev-3436	613	128	have	have	AUX
inlawrev-3436	613	129	simply	simply	ADV
inlawrev-3436	613	130	refused	refuse	VERB
inlawrev-3436	613	131	to	to	PART
inlawrev-3436	613	132	review	review	VERB
inlawrev-3436	613	133	the	the	DET
inlawrev-3436	613	134	assessment.^^	assessment.^^	NUM
inlawrev-3436	613	135	it	it	PRON
inlawrev-3436	613	136	explained	explain	VERB
inlawrev-3436	613	137	that	that	SCONJ
inlawrev-3436	613	138	if	if	SCONJ
inlawrev-3436	613	139	a	a	DET
inlawrev-3436	613	140	taxpayer	taxpayer	NOUN
inlawrev-3436	613	141	was	be	AUX
inlawrev-3436	613	142	never	never	ADV
inlawrev-3436	613	143	entitled	entitle	VERB
inlawrev-3436	613	144	to	to	ADP
inlawrev-3436	613	145	a	a	DET
inlawrev-3436	613	146	review	review	NOUN
inlawrev-3436	613	147	,	,	PUNCT
inlawrev-3436	613	148	that	that	DET
inlawrev-3436	613	149	taxpayer	taxpayer	NOUN
inlawrev-3436	613	150	will	will	AUX
inlawrev-3436	613	151	not	not	PART
inlawrev-3436	613	152	later	later	ADV
inlawrev-3436	613	153	be	be	AUX
inlawrev-3436	613	154	granted	grant	VERB
inlawrev-3436	613	155	a	a	DET
inlawrev-3436	613	156	reversal	reversal	NOUN
inlawrev-3436	613	157	ofthe	ofthe	NOUN
inlawrev-3436	613	158	resulting	result	VERB
inlawrev-3436	613	159	determination	determination	NOUN
inlawrev-3436	613	160	ifsuch	ifsuch	ADP
inlawrev-3436	613	161	a	a	DET
inlawrev-3436	613	162	review	review	NOUN
inlawrev-3436	613	163	is	be	AUX
inlawrev-3436	613	164	nevertheless	nevertheless	ADV
inlawrev-3436	613	165	granted.^	granted.^	X
inlawrev-3436	613	166	°	°	ADP
inlawrev-3436	613	167	^	^	PUNCT
inlawrev-3436	613	168	the	the	DET
inlawrev-3436	613	169	court	court	NOUN
inlawrev-3436	613	170	justified	justify	VERB
inlawrev-3436	613	171	what	what	PRON
inlawrev-3436	613	172	it	it	PRON
inlawrev-3436	613	173	called	call	VERB
inlawrev-3436	613	174	a	a	DET
inlawrev-3436	613	175	"	"	PUNCT
inlawrev-3436	613	176	somewhat	somewhat	ADV
inlawrev-3436	613	177	harsh	harsh	ADJ
inlawrev-3436	613	178	result	result	NOUN
inlawrev-3436	613	179	"	"	PUNCT
inlawrev-3436	613	180	by	by	ADP
inlawrev-3436	613	181	suggesting	suggest	VERB
inlawrev-3436	613	182	that	that	SCONJ
inlawrev-3436	613	183	forgiving	forgive	VERB
inlawrev-3436	613	184	the	the	DET
inlawrev-3436	613	185	failure	failure	NOUN
inlawrev-3436	613	186	to	to	PART
inlawrev-3436	613	187	present	present	ADJ
inlawrev-3436	613	188	evidence	evidence	NOUN
inlawrev-3436	613	189	would	would	AUX
inlawrev-3436	613	190	shift	shift	VERB
inlawrev-3436	613	191	the	the	DET
inlawrev-3436	613	192	taxpayer	taxpayer	NOUN
inlawrev-3436	613	193	's	's	PART
inlawrev-3436	613	194	responsibility	responsibility	NOUN
inlawrev-3436	613	195	for	for	ADP
inlawrev-3436	613	196	making	make	VERB
inlawrev-3436	613	197	its	its	PRON
inlawrev-3436	613	198	case	case	NOUN
inlawrev-3436	613	199	to	to	ADP
inlawrev-3436	613	200	the	the	DET
inlawrev-3436	613	201	state	state	NOUN
inlawrev-3436	613	202	board.^*^	board.^*^	NOUN
inlawrev-3436	613	203	*	*	PUNCT
inlawrev-3436	613	204	furthermore	furthermore	ADV
inlawrev-3436	613	205	,	,	PUNCT
inlawrev-3436	613	206	it	it	PRON
inlawrev-3436	613	207	explained	explain	VERB
inlawrev-3436	613	208	that	that	SCONJ
inlawrev-3436	613	209	indiana	indiana	PROPN
inlawrev-3436	613	210	's	's	PART
inlawrev-3436	613	211	property	property	NOUN
inlawrev-3436	613	212	tax	tax	NOUN
inlawrev-3436	613	213	system	system	NOUN
inlawrev-3436	613	214	is	be	AUX
inlawrev-3436	613	215	most	most	ADV
inlawrev-3436	613	216	efficiently	efficiently	ADV
inlawrev-3436	613	217	administered	administer	VERB
inlawrev-3436	613	218	when	when	SCONJ
inlawrev-3436	613	219	the	the	DET
inlawrev-3436	613	220	detailed	detailed	ADJ
inlawrev-3436	613	221	factual	factual	ADJ
inlawrev-3436	613	222	presentations	presentation	NOUN
inlawrev-3436	613	223	are	be	AUX
inlawrev-3436	613	224	made	make	VERB
inlawrev-3436	613	225	directly	directly	ADV
inlawrev-3436	613	226	to	to	ADP
inlawrev-3436	613	227	the	the	DET
inlawrev-3436	613	228	state	state	NOUN
inlawrev-3436	613	229	board	board	PROPN
inlawrev-3436	613	230	,	,	PUNCT
inlawrev-3436	613	231	indiana	indiana	PROPN
inlawrev-3436	613	232	's	's	PART
inlawrev-3436	613	233	property	property	NOUN
inlawrev-3436	613	234	tax	tax	NOUN
inlawrev-3436	613	235	experts.^^^	experts.^^^	PROPN
inlawrev-3436	613	236	finally	finally	ADV
inlawrev-3436	613	237	,	,	PUNCT
inlawrev-3436	613	238	it	it	PRON
inlawrev-3436	613	239	pointed	point	VERB
inlawrev-3436	613	240	out	out	ADP
inlawrev-3436	613	241	that	that	SCONJ
inlawrev-3436	613	242	the	the	DET
inlawrev-3436	613	243	taxpayer	taxpayer	NOUN
inlawrev-3436	613	244	in	in	ADP
inlawrev-3436	613	245	this	this	DET
inlawrev-3436	613	246	case	case	NOUN
inlawrev-3436	613	247	was	be	AUX
inlawrev-3436	613	248	not	not	PART
inlawrev-3436	613	249	prejudiced	prejudice	VERB
inlawrev-3436	613	250	by	by	ADP
inlawrev-3436	613	251	the	the	DET
inlawrev-3436	613	252	holding	holding	NOUN
inlawrev-3436	613	253	;	;	PUNCT
inlawrev-3436	613	254	rather	rather	ADV
inlawrev-3436	613	255	,	,	PUNCT
inlawrev-3436	613	256	it	it	PRON
inlawrev-3436	613	257	benefited	benefit	VERB
inlawrev-3436	613	258	from	from	ADP
inlawrev-3436	613	259	the	the	DET
inlawrev-3436	613	260	lower	low	ADJ
inlawrev-3436	613	261	grade	grade	NOUN
inlawrev-3436	613	262	assigned	assign	VERB
inlawrev-3436	613	263	after	after	ADP
inlawrev-3436	613	264	the	the	DET
inlawrev-3436	613	265	state	state	PROPN
inlawrev-3436	613	266	board	board	PROPN
inlawrev-3436	613	267	's	's	PART
inlawrev-3436	613	268	review.^	review.^	NOUN
inlawrev-3436	613	269	'	'	PROPN
inlawrev-3436	613	270	°	°	PROPN
inlawrev-3436	613	271	whitley	whitley	PROPN
inlawrev-3436	613	272	also	also	ADV
inlawrev-3436	613	273	argued	argue	VERB
inlawrev-3436	613	274	that	that	SCONJ
inlawrev-3436	613	275	the	the	DET
inlawrev-3436	613	276	determination	determination	NOUN
inlawrev-3436	613	277	should	should	AUX
inlawrev-3436	613	278	be	be	AUX
inlawrev-3436	613	279	reversed	reverse	VERB
inlawrev-3436	613	280	because	because	SCONJ
inlawrev-3436	613	281	the	the	DET
inlawrev-3436	613	282	grade	grade	NOUN
inlawrev-3436	613	283	regulations	regulation	NOUN
inlawrev-3436	613	284	,	,	PUNCT
inlawrev-3436	613	285	in	in	ADP
inlawrev-3436	613	286	violation	violation	NOUN
inlawrev-3436	613	287	of	of	ADP
inlawrev-3436	613	288	indiana	indiana	PROPN
inlawrev-3436	613	289	's	's	PART
inlawrev-3436	613	290	state	state	NOUN
inlawrev-3436	613	291	constitution	constitution	NOUN
inlawrev-3436	613	292	,	,	PUNCT
inlawrev-3436	613	293	establish	establish	VERB
inlawrev-3436	613	294	no	no	DET
inlawrev-3436	613	295	ascertainable	ascertainable	ADJ
inlawrev-3436	613	296	standards	standard	NOUN
inlawrev-3436	613	297	for	for	SCONJ
inlawrev-3436	613	298	the	the	DET
inlawrev-3436	613	299	court	court	NOUN
inlawrev-3436	613	300	to	to	PART
inlawrev-3436	613	301	follow	follow	VERB
inlawrev-3436	613	302	in	in	ADP
inlawrev-3436	613	303	reviewing	review	VERB
inlawrev-3436	613	304	the	the	DET
inlawrev-3436	613	305	determination.^	determination.^	NOUN
inlawrev-3436	613	306	'	'	PUNCT
inlawrev-3436	613	307	'	'	PUNCT
inlawrev-3436	613	308	the	the	DET
inlawrev-3436	613	309	court	court	NOUN
inlawrev-3436	613	310	rejected	reject	VERB
inlawrev-3436	613	311	this	this	DET
inlawrev-3436	613	312	argument	argument	NOUN
inlawrev-3436	613	313	as	as	SCONJ
inlawrev-3436	613	314	well.^^^	well.^^^	PROPN
inlawrev-3436	613	315	it	it	PRON
inlawrev-3436	613	316	agreed	agree	VERB
inlawrev-3436	613	317	that	that	SCONJ
inlawrev-3436	613	318	these	these	DET
inlawrev-3436	613	319	regulations	regulation	NOUN
inlawrev-3436	613	320	were	be	AUX
inlawrev-3436	613	321	nearly	nearly	ADV
inlawrev-3436	613	322	identical	identical	ADJ
inlawrev-3436	613	323	to	to	ADP
inlawrev-3436	613	324	the	the	DET
inlawrev-3436	613	325	1995	1995	NUM
inlawrev-3436	613	326	general	general	ADJ
inlawrev-3436	613	327	reassessment	reassessment	NOUN
inlawrev-3436	613	328	regulations	regulation	NOUN
inlawrev-3436	613	329	that	that	PRON
inlawrev-3436	613	330	were	be	AUX
inlawrev-3436	613	331	declared	declare	VERB
inlawrev-3436	613	332	unconstitutional.^'^	unconstitutional.^'^	NOUN
inlawrev-3436	613	333	however	however	ADV
inlawrev-3436	613	334	,	,	PUNCT
inlawrev-3436	613	335	the	the	DET
inlawrev-3436	613	336	court	court	NOUN
inlawrev-3436	613	337	reiterated	reiterate	VERB
inlawrev-3436	613	338	that	that	SCONJ
inlawrev-3436	613	339	the	the	DET
inlawrev-3436	613	340	present	present	ADJ
inlawrev-3436	613	341	regulations	regulation	NOUN
inlawrev-3436	613	342	must	must	AUX
inlawrev-3436	613	343	be	be	AUX
inlawrev-3436	613	344	used	use	VERB
inlawrev-3436	613	345	until	until	SCONJ
inlawrev-3436	613	346	the	the	DET
inlawrev-3436	613	347	new	new	ADJ
inlawrev-3436	613	348	regulations	regulation	NOUN
inlawrev-3436	613	349	are	be	AUX
inlawrev-3436	613	350	in	in	ADP
inlawrev-3436	613	351	place	place	NOUN
inlawrev-3436	613	352	and	and	CCONJ
inlawrev-3436	613	353	their	their	PRON
inlawrev-3436	613	354	constitutionality	constitutionality	NOUN
inlawrev-3436	613	355	can	can	AUX
inlawrev-3436	613	356	not	not	PART
inlawrev-3436	613	357	be	be	AUX
inlawrev-3436	613	358	the	the	DET
inlawrev-3436	613	359	sole	sole	ADJ
inlawrev-3436	613	360	basis	basis	NOUN
inlawrev-3436	613	361	for	for	ADP
inlawrev-3436	613	362	reversing	reverse	VERB
inlawrev-3436	613	363	a	a	DET
inlawrev-3436	613	364	determination.^'^	determination.^'^	PROPN
inlawrev-3436	613	365	200	200	NUM
inlawrev-3436	613	366	.	.	PUNCT
inlawrev-3436	614	1	see	see	VERB
inlawrev-3436	614	2	i	i	PRON
inlawrev-3436	614	3	d.	d.	PROPN
inlawrev-3436	614	4	at	at	ADP
inlawrev-3436	614	5	1119	1119	NUM
inlawrev-3436	614	6	.	.	PUNCT
inlawrev-3436	615	1	201	201	NUM
inlawrev-3436	615	2	.	.	PUNCT
inlawrev-3436	616	1	see	see	VERB
inlawrev-3436	616	2	i	i	PROPN
inlawrev-3436	616	3	d	d	PROPN
inlawrev-3436	616	4	..	..	PUNCT
inlawrev-3436	617	1	202	202	X
inlawrev-3436	617	2	.	.	PUNCT
inlawrev-3436	617	3	see	see	VERB
inlawrev-3436	617	4	i	i	PRON
inlawrev-3436	617	5	d.	d.	PROPN
inlawrev-3436	617	6	203	203	NUM
inlawrev-3436	617	7	.	.	PUNCT
inlawrev-3436	618	1	see	see	VERB
inlawrev-3436	618	2	i	i	PRON
inlawrev-3436	618	3	d.	d.	PROPN
inlawrev-3436	618	4	204	204	NUM
inlawrev-3436	618	5	.	.	PUNCT
inlawrev-3436	619	1	see	see	VERB
inlawrev-3436	619	2	i	i	PRON
inlawrev-3436	619	3	d.	d.	PROPN
inlawrev-3436	619	4	205	205	NUM
inlawrev-3436	619	5	.	.	PUNCT
inlawrev-3436	620	1	see	see	VERB
inlawrev-3436	620	2	i	i	PRON
inlawrev-3436	620	3	d.	d.	PROPN
inlawrev-3436	620	4	206	206	NUM
inlawrev-3436	620	5	.	.	PUNCT
inlawrev-3436	621	1	seeiddxulo	seeiddxulo	NOUN
inlawrev-3436	621	2	.	.	PUNCT
inlawrev-3436	622	1	207	207	NUM
inlawrev-3436	622	2	.	.	PUNCT
inlawrev-3436	623	1	see	see	VERB
inlawrev-3436	623	2	i	i	PRON
inlawrev-3436	623	3	d.	d.	PROPN
inlawrev-3436	623	4	.	.	PUNCT
inlawrev-3436	624	1	208	208	NUM
inlawrev-3436	624	2	.	.	PUNCT
inlawrev-3436	625	1	i	i	PRON
inlawrev-3436	625	2	d	d	PROPN
inlawrev-3436	625	3	209	209	NUM
inlawrev-3436	625	4	.	.	PUNCT
inlawrev-3436	626	1	see	see	VERB
inlawrev-3436	626	2	i	i	PRON
inlawrev-3436	626	3	d.	d.	PROPN
inlawrev-3436	626	4	210	210	NUM
inlawrev-3436	626	5	.	.	PUNCT
inlawrev-3436	627	1	see	see	VERB
inlawrev-3436	627	2	i	i	PRON
inlawrev-3436	627	3	d	d	PROPN
inlawrev-3436	627	4	211	211	NUM
inlawrev-3436	627	5	.	.	PUNCT
inlawrev-3436	628	1	seeiddxwlx	seeiddxwlx	PROPN
inlawrev-3436	628	2	.	.	PUNCT
inlawrev-3436	629	1	212	212	NUM
inlawrev-3436	629	2	.	.	PUNCT
inlawrev-3436	629	3	see	see	VERB
inlawrev-3436	629	4	i	i	PRON
inlawrev-3436	629	5	d.	d.	PROPN
inlawrev-3436	629	6	213	213	NUM
inlawrev-3436	629	7	.	.	PUNCT
inlawrev-3436	630	1	see	see	VERB
inlawrev-3436	630	2	i	i	PRON
inlawrev-3436	630	3	d.	d.	PROPN
inlawrev-3436	630	4	214	214	NUM
inlawrev-3436	630	5	.	.	PUNCT
inlawrev-3436	631	1	see	see	VERB
inlawrev-3436	631	2	i	i	PRON
inlawrev-3436	631	3	d.	d.	PROPN
inlawrev-3436	631	4	j	j	PROPN
inlawrev-3436	631	5	2000	2000	NUM
inlawrev-3436	631	6	]	]	PUNCT
inlawrev-3436	632	1	taxation	taxation	NOUN
inlawrev-3436	632	2	1471	1471	NUM
inlawrev-3436	632	3	in	in	ADP
inlawrev-3436	632	4	cgcenterprises	cgcenterprise	NOUN
inlawrev-3436	632	5	v.	v.	ADP
inlawrev-3436	632	6	state	state	PROPN
inlawrev-3436	632	7	boardoftax	boardoftax	PROPN
inlawrev-3436	632	8	commissioners,^^^	commissioners,^^^	PROPN
inlawrev-3436	632	9	the	the	DET
inlawrev-3436	632	10	owner^^^	owner^^^	NOUN
inlawrev-3436	632	11	of	of	ADP
inlawrev-3436	632	12	an	an	DET
inlawrev-3436	632	13	apartment	apartment	NOUN
inlawrev-3436	632	14	building	building	NOUN
inlawrev-3436	632	15	challenged	challenge	VERB
inlawrev-3436	632	16	the	the	DET
inlawrev-3436	632	17	state	state	PROPN
inlawrev-3436	632	18	board	board	NOUN
inlawrev-3436	632	19	's	's	PART
inlawrev-3436	632	20	choice	choice	NOUN
inlawrev-3436	632	21	ofpricing	ofprice	VERB
inlawrev-3436	632	22	model	model	NOUN
inlawrev-3436	632	23	used	use	VERB
inlawrev-3436	632	24	in	in	ADP
inlawrev-3436	632	25	assessing	assess	VERB
inlawrev-3436	632	26	its	its	PRON
inlawrev-3436	632	27	property.^'^	property.^'^	PROPN
inlawrev-3436	632	28	the	the	DET
inlawrev-3436	632	29	apartment	apartment	NOUN
inlawrev-3436	632	30	building	building	NOUN
inlawrev-3436	632	31	was	be	AUX
inlawrev-3436	632	32	assessed	assess	VERB
inlawrev-3436	632	33	using	use	VERB
inlawrev-3436	632	34	a	a	DET
inlawrev-3436	632	35	"	"	PUNCT
inlawrev-3436	632	36	residential	residential	ADJ
inlawrev-3436	632	37	pricing	pricing	NOUN
inlawrev-3436	632	38	model	model	NOUN
inlawrev-3436	632	39	with	with	ADP
inlawrev-3436	632	40	a	a	DET
inlawrev-3436	632	41	row	row	ADJ
inlawrev-3436	632	42	-	-	PUNCT
inlawrev-3436	632	43	type	type	NOUN
inlawrev-3436	632	44	adjustment	adjustment	NOUN
inlawrev-3436	632	45	"	"	PUNCT
inlawrev-3436	632	46	(	(	PUNCT
inlawrev-3436	632	47	"	"	PUNCT
inlawrev-3436	632	48	row	row	ADJ
inlawrev-3436	632	49	-	-	PUNCT
inlawrev-3436	632	50	type	type	NOUN
inlawrev-3436	632	51	adjustment").^	adjustment").^	NOUN
inlawrev-3436	632	52	'	'	PUNCT
inlawrev-3436	632	53	*	*	PUNCT
inlawrev-3436	632	54	cgc	cgc	PROPN
inlawrev-3436	632	55	argued	argue	VERB
inlawrev-3436	632	56	that	that	SCONJ
inlawrev-3436	632	57	a	a	DET
inlawrev-3436	632	58	general	general	ADJ
inlawrev-3436	632	59	commercial	commercial	ADJ
inlawrev-3436	632	60	residential	residential	ADJ
inlawrev-3436	632	61	(	(	PUNCT
inlawrev-3436	632	62	"	"	PUNCT
inlawrev-3436	632	63	gcr")^'^	gcr")^'^	ADJ
inlawrev-3436	632	64	pricing	pricing	NOUN
inlawrev-3436	632	65	model	model	NOUN
inlawrev-3436	632	66	should	should	AUX
inlawrev-3436	632	67	have	have	AUX
inlawrev-3436	632	68	been	be	AUX
inlawrev-3436	632	69	used.^^^	used.^^^	PROPN
inlawrev-3436	632	70	cgc	cgc	NOUN
inlawrev-3436	632	71	raised	raise	VERB
inlawrev-3436	632	72	two	two	NUM
inlawrev-3436	632	73	issues	issue	NOUN
inlawrev-3436	632	74	on	on	ADP
inlawrev-3436	632	75	appeal	appeal	NOUN
inlawrev-3436	632	76	before	before	ADP
inlawrev-3436	632	77	the	the	DET
inlawrev-3436	632	78	tax	tax	NOUN
inlawrev-3436	632	79	court	court	NOUN
inlawrev-3436	632	80	.	.	PUNCT
inlawrev-3436	633	1	first	first	ADV
inlawrev-3436	633	2	,	,	PUNCT
inlawrev-3436	633	3	it	it	PRON
inlawrev-3436	633	4	cited	cite	VERB
inlawrev-3436	633	5	the	the	DET
inlawrev-3436	633	6	regulation	regulation	NOUN
inlawrev-3436	633	7	governing	govern	VERB
inlawrev-3436	633	8	row	row	NOUN
inlawrev-3436	633	9	-	-	PUNCT
inlawrev-3436	633	10	type	type	NOUN
inlawrev-3436	633	11	adjustments	adjustment	NOUN
inlawrev-3436	633	12	in	in	ADP
inlawrev-3436	633	13	arguing	argue	VERB
inlawrev-3436	633	14	that	that	SCONJ
inlawrev-3436	633	15	the	the	DET
inlawrev-3436	633	16	apartment	apartment	NOUN
inlawrev-3436	633	17	building	building	NOUN
inlawrev-3436	633	18	lacked	lack	VERB
inlawrev-3436	633	19	a	a	DET
inlawrev-3436	633	20	necessary	necessary	ADJ
inlawrev-3436	633	21	characteristic	characteristic	NOUN
inlawrev-3436	633	22	required	require	VERB
inlawrev-3436	633	23	for	for	ADP
inlawrev-3436	633	24	assessment	assessment	NOUN
inlawrev-3436	633	25	under	under	ADP
inlawrev-3436	633	26	that	that	DET
inlawrev-3436	633	27	model	model	NOUN
inlawrev-3436	633	28	.	.	PUNCT
inlawrev-3436	634	1	^^	^^	PUNCT
inlawrev-3436	634	2	'	'	PUNCT
inlawrev-3436	634	3	this	this	DET
inlawrev-3436	634	4	regulation	regulation	NOUN
inlawrev-3436	634	5	states	state	VERB
inlawrev-3436	634	6	that	that	SCONJ
inlawrev-3436	634	7	"	"	PUNCT
inlawrev-3436	634	8	row	row	ADJ
inlawrev-3436	634	9	-	-	PUNCT
inlawrev-3436	634	10	type	type	NOUN
inlawrev-3436	634	11	units	unit	NOUN
inlawrev-3436	634	12	,	,	PUNCT
inlawrev-3436	634	13	because	because	SCONJ
inlawrev-3436	634	14	they	they	PRON
inlawrev-3436	634	15	can	can	AUX
inlawrev-3436	634	16	be	be	AUX
inlawrev-3436	634	17	owned	own	VERB
inlawrev-3436	634	18	individually	individually	ADV
inlawrev-3436	634	19	,	,	PUNCT
inlawrev-3436	634	20	shall	shall	AUX
inlawrev-3436	634	21	be	be	AUX
inlawrev-3436	634	22	priced	price	VERB
inlawrev-3436	634	23	uniformly	uniformly	ADV
inlawrev-3436	634	24	as	as	SCONJ
inlawrev-3436	634	25	individual	individual	ADJ
inlawrev-3436	634	26	dwelling	dwelling	ADJ
inlawrev-3436	634	27	units	unit	NOUN
inlawrev-3436	634	28	"	"	PUNCT
inlawrev-3436	634	29	^^^	^^^	PROPN
inlawrev-3436	634	30	cgc	cgc	PROPN
inlawrev-3436	634	31	suggested	suggest	VERB
inlawrev-3436	634	32	that	that	SCONJ
inlawrev-3436	634	33	the	the	PRON
inlawrev-3436	634	34	"	"	PUNCT
inlawrev-3436	634	35	can	can	AUX
inlawrev-3436	634	36	be	be	AUX
inlawrev-3436	634	37	owned	own	VERB
inlawrev-3436	634	38	individually	individually	ADV
inlawrev-3436	634	39	"	"	PUNCT
inlawrev-3436	634	40	language	language	NOUN
inlawrev-3436	634	41	established	establish	VERB
inlawrev-3436	634	42	a	a	DET
inlawrev-3436	634	43	requirement	requirement	NOUN
inlawrev-3436	634	44	for	for	ADP
inlawrev-3436	634	45	assessment	assessment	NOUN
inlawrev-3436	634	46	under	under	ADP
inlawrev-3436	634	47	that	that	DET
inlawrev-3436	634	48	schedule.^^^	schedule.^^^	NOUN
inlawrev-3436	634	49	at	at	ADP
inlawrev-3436	634	50	its	its	PRON
inlawrev-3436	634	51	trial	trial	NOUN
inlawrev-3436	634	52	before	before	ADP
inlawrev-3436	634	53	the	the	DET
inlawrev-3436	634	54	tax	tax	NOUN
inlawrev-3436	634	55	court	court	NOUN
inlawrev-3436	634	56	,	,	PUNCT
inlawrev-3436	634	57	cgc	cgc	PROPN
inlawrev-3436	634	58	offered	offer	VERB
inlawrev-3436	634	59	a	a	DET
inlawrev-3436	634	60	city	city	NOUN
inlawrev-3436	634	61	ordinance	ordinance	NOUN
inlawrev-3436	634	62	purporting	purport	VERB
inlawrev-3436	634	63	to	to	PART
inlawrev-3436	634	64	prove	prove	VERB
inlawrev-3436	634	65	that	that	SCONJ
inlawrev-3436	634	66	the	the	DET
inlawrev-3436	634	67	individual	individual	ADJ
inlawrev-3436	634	68	units	unit	NOUN
inlawrev-3436	634	69	of	of	ADP
inlawrev-3436	634	70	its	its	PRON
inlawrev-3436	634	71	property	property	NOUN
inlawrev-3436	634	72	could	could	AUX
inlawrev-3436	634	73	not	not	PART
inlawrev-3436	634	74	be	be	AUX
inlawrev-3436	634	75	owned	own	VERB
inlawrev-3436	634	76	individually.^^	individually.^^	NOUN
inlawrev-3436	634	77	*	*	PUNCT
inlawrev-3436	634	78	the	the	DET
inlawrev-3436	634	79	state	state	NOUN
inlawrev-3436	634	80	board	board	NOUN
inlawrev-3436	634	81	objected	object	VERB
inlawrev-3436	634	82	to	to	ADP
inlawrev-3436	634	83	the	the	DET
inlawrev-3436	634	84	presentation	presentation	NOUN
inlawrev-3436	634	85	of	of	ADP
inlawrev-3436	634	86	the	the	DET
inlawrev-3436	634	87	ordinance	ordinance	NOUN
inlawrev-3436	634	88	because	because	SCONJ
inlawrev-3436	634	89	it	it	PRON
inlawrev-3436	634	90	had	have	AUX
inlawrev-3436	634	91	not	not	PART
inlawrev-3436	634	92	been	be	AUX
inlawrev-3436	634	93	presented	present	VERB
inlawrev-3436	634	94	at	at	ADP
inlawrev-3436	634	95	the	the	DET
inlawrev-3436	634	96	administrative	administrative	ADJ
inlawrev-3436	634	97	level.^^^	level.^^^	PROPN
inlawrev-3436	634	98	in	in	ADP
inlawrev-3436	634	99	response	response	NOUN
inlawrev-3436	634	100	,	,	PUNCT
inlawrev-3436	634	101	cgc	cgc	PROPN
inlawrev-3436	634	102	argued	argue	VERB
inlawrev-3436	634	103	that	that	SCONJ
inlawrev-3436	634	104	the	the	DET
inlawrev-3436	634	105	ordinance	ordinance	NOUN
inlawrev-3436	634	106	constituted	constitute	VERB
inlawrev-3436	634	107	law	law	NOUN
inlawrev-3436	634	108	that	that	PRON
inlawrev-3436	634	109	governed	govern	VERB
inlawrev-3436	634	110	the	the	DET
inlawrev-3436	634	111	case	case	NOUN
inlawrev-3436	634	112	and	and	CCONJ
inlawrev-3436	634	113	could	could	AUX
inlawrev-3436	634	114	therefore	therefore	ADV
inlawrev-3436	634	115	be	be	AUX
inlawrev-3436	634	116	considered	consider	VERB
inlawrev-3436	634	117	by	by	ADP
inlawrev-3436	634	118	the	the	DET
inlawrev-3436	634	119	court	court	NOUN
inlawrev-3436	634	120	even	even	ADV
inlawrev-3436	634	121	though	though	SCONJ
inlawrev-3436	634	122	it	it	PRON
inlawrev-3436	634	123	had	have	AUX
inlawrev-3436	634	124	not	not	PART
inlawrev-3436	634	125	first	first	ADV
inlawrev-3436	634	126	been	be	AUX
inlawrev-3436	634	127	presented	present	VERB
inlawrev-3436	634	128	to	to	ADP
inlawrev-3436	634	129	the	the	DET
inlawrev-3436	634	130	state	state	NOUN
inlawrev-3436	634	131	board.^^^	board.^^^	PROPN
inlawrev-3436	634	132	the	the	DET
inlawrev-3436	634	133	court	court	NOUN
inlawrev-3436	634	134	upheld	uphold	VERB
inlawrev-3436	634	135	the	the	DET
inlawrev-3436	634	136	objection	objection	NOUN
inlawrev-3436	634	137	noting	note	VERB
inlawrev-3436	634	138	cgc	cgc	PROPN
inlawrev-3436	634	139	's	's	PART
inlawrev-3436	634	140	failure	failure	NOUN
inlawrev-3436	634	141	to	to	PART
inlawrev-3436	634	142	provide	provide	VERB
inlawrev-3436	634	143	authority	authority	NOUN
inlawrev-3436	634	144	in	in	ADP
inlawrev-3436	634	145	its	its	PRON
inlawrev-3436	634	146	brief	brief	NOUN
inlawrev-3436	634	147	regarding	regard	VERB
inlawrev-3436	634	148	the	the	DET
inlawrev-3436	634	149	admissibility	admissibility	NOUN
inlawrev-3436	634	150	of	of	ADP
inlawrev-3436	634	151	the	the	DET
inlawrev-3436	634	152	ordinance.^^^	ordinance.^^^	PROPN
inlawrev-3436	634	153	215	215	NUM
inlawrev-3436	634	154	.	.	PUNCT
inlawrev-3436	635	1	714	714	NUM
inlawrev-3436	635	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	635	3	801	801	NUM
inlawrev-3436	635	4	(	(	PUNCT
inlawrev-3436	635	5	ind	ind	NOUN
inlawrev-3436	635	6	.	.	PUNCT
inlawrev-3436	636	1	tax	tax	PROPN
inlawrev-3436	636	2	ct	ct	PROPN
inlawrev-3436	636	3	.	.	PROPN
inlawrev-3436	636	4	1999	1999	NUM
inlawrev-3436	636	5	)	)	PUNCT
inlawrev-3436	636	6	.	.	PUNCT
inlawrev-3436	637	1	2	2	NUM
inlawrev-3436	637	2	1	1	NUM
inlawrev-3436	637	3	6	6	NUM
inlawrev-3436	637	4	.	.	PUNCT
inlawrev-3436	638	1	the	the	DET
inlawrev-3436	638	2	opinion	opinion	NOUN
inlawrev-3436	638	3	addressed	address	VERB
inlawrev-3436	638	4	a	a	DET
inlawrev-3436	638	5	consolidated	consolidated	ADJ
inlawrev-3436	638	6	appeal	appeal	NOUN
inlawrev-3436	638	7	filed	file	VERB
inlawrev-3436	638	8	by	by	ADP
inlawrev-3436	638	9	columbus	columbus	PROPN
inlawrev-3436	638	10	village	village	NOUN
inlawrev-3436	638	11	apartments	apartment	NOUN
inlawrev-3436	638	12	and	and	CCONJ
inlawrev-3436	638	13	cgc	cgc	PROPN
inlawrev-3436	638	14	enterprises	enterprise	NOUN
inlawrev-3436	638	15	.	.	PUNCT
inlawrev-3436	639	1	this	this	DET
inlawrev-3436	639	2	article	article	NOUN
inlawrev-3436	639	3	refers	refer	VERB
inlawrev-3436	639	4	only	only	ADV
inlawrev-3436	639	5	to	to	PART
inlawrev-3436	639	6	cgc	cgc	VERB
inlawrev-3436	639	7	.	.	PUNCT
inlawrev-3436	640	1	however	however	ADV
inlawrev-3436	640	2	,	,	PUNCT
inlawrev-3436	640	3	both	both	DET
inlawrev-3436	640	4	parties	party	NOUN
inlawrev-3436	640	5	raised	raise	VERB
inlawrev-3436	640	6	identical	identical	ADJ
inlawrev-3436	640	7	factual	factual	ADJ
inlawrev-3436	640	8	and	and	CCONJ
inlawrev-3436	640	9	legal	legal	ADJ
inlawrev-3436	640	10	issues	issue	NOUN
inlawrev-3436	640	11	in	in	ADP
inlawrev-3436	640	12	the	the	DET
inlawrev-3436	640	13	actual	actual	ADJ
inlawrev-3436	640	14	appeal	appeal	NOUN
inlawrev-3436	640	15	.	.	PUNCT
inlawrev-3436	641	1	217	217	NUM
inlawrev-3436	641	2	.	.	PUNCT
inlawrev-3436	642	1	indiana	indiana	PROPN
inlawrev-3436	642	2	uses	use	VERB
inlawrev-3436	642	3	the"model	the"model	NOUN
inlawrev-3436	642	4	method	method	NOUN
inlawrev-3436	642	5	"	"	PUNCT
inlawrev-3436	642	6	of	of	ADP
inlawrev-3436	642	7	assessing	assess	VERB
inlawrev-3436	642	8	improvements	improvement	NOUN
inlawrev-3436	642	9	to	to	ADP
inlawrev-3436	642	10	real	real	ADJ
inlawrev-3436	642	11	property	property	NOUN
inlawrev-3436	642	12	.	.	PUNCT
inlawrev-3436	643	1	these	these	DET
inlawrev-3436	643	2	models	model	NOUN
inlawrev-3436	643	3	represent	represent	VERB
inlawrev-3436	643	4	possible	possible	ADJ
inlawrev-3436	643	5	"	"	PUNCT
inlawrev-3436	643	6	use	use	NOUN
inlawrev-3436	643	7	-	-	PUNCT
inlawrev-3436	643	8	types	type	NOUN
inlawrev-3436	643	9	"	"	PUNCT
inlawrev-3436	643	10	for	for	ADP
inlawrev-3436	643	11	improvements	improvement	NOUN
inlawrev-3436	643	12	.	.	PUNCT
inlawrev-3436	644	1	each	each	DET
inlawrev-3436	644	2	model	model	NOUN
inlawrev-3436	644	3	is	be	AUX
inlawrev-3436	644	4	subject	subject	ADJ
inlawrev-3436	644	5	to	to	ADP
inlawrev-3436	644	6	a	a	DET
inlawrev-3436	644	7	specific	specific	ADJ
inlawrev-3436	644	8	pricing	pricing	NOUN
inlawrev-3436	644	9	schedule	schedule	NOUN
inlawrev-3436	644	10	based	base	VERB
inlawrev-3436	644	11	on	on	ADP
inlawrev-3436	644	12	the	the	DET
inlawrev-3436	644	13	construction	construction	NOUN
inlawrev-3436	644	14	elements	element	NOUN
inlawrev-3436	644	15	assumed	assume	VERB
inlawrev-3436	644	16	to	to	PART
inlawrev-3436	644	17	exist	exist	VERB
inlawrev-3436	644	18	in	in	ADP
inlawrev-3436	644	19	that	that	DET
inlawrev-3436	644	20	type	type	NOUN
inlawrev-3436	644	21	of	of	ADP
inlawrev-3436	644	22	improvement	improvement	NOUN
inlawrev-3436	644	23	.	.	PUNCT
inlawrev-3436	645	1	under	under	ADP
inlawrev-3436	645	2	this	this	DET
inlawrev-3436	645	3	method	method	NOUN
inlawrev-3436	645	4	,	,	PUNCT
inlawrev-3436	645	5	the	the	DET
inlawrev-3436	645	6	assessor	assessor	NOUN
inlawrev-3436	645	7	chooses	choose	VERB
inlawrev-3436	645	8	that	that	DET
inlawrev-3436	645	9	model	model	NOUN
inlawrev-3436	645	10	which	which	PRON
inlawrev-3436	645	11	most	most	ADV
inlawrev-3436	645	12	closely	closely	ADV
inlawrev-3436	645	13	matches	match	VERB
inlawrev-3436	645	14	the	the	DET
inlawrev-3436	645	15	physical	physical	ADJ
inlawrev-3436	645	16	characteristics	characteristic	NOUN
inlawrev-3436	645	17	of	of	ADP
inlawrev-3436	645	18	the	the	DET
inlawrev-3436	645	19	subject	subject	NOUN
inlawrev-3436	645	20	improvement	improvement	NOUN
inlawrev-3436	645	21	and	and	CCONJ
inlawrev-3436	645	22	then	then	ADV
inlawrev-3436	645	23	adjusts	adjust	VERB
inlawrev-3436	645	24	that	that	SCONJ
inlawrev-3436	645	25	cost	cost	NOUN
inlawrev-3436	645	26	to	to	PART
inlawrev-3436	645	27	account	account	VERB
inlawrev-3436	645	28	for	for	ADP
inlawrev-3436	645	29	specified	specified	ADJ
inlawrev-3436	645	30	variations	variation	NOUN
inlawrev-3436	645	31	between	between	ADP
inlawrev-3436	645	32	the	the	DET
inlawrev-3436	645	33	subject	subject	NOUN
inlawrev-3436	645	34	improvement	improvement	NOUN
inlawrev-3436	645	35	and	and	CCONJ
inlawrev-3436	645	36	the	the	DET
inlawrev-3436	645	37	model	model	NOUN
inlawrev-3436	645	38	.	.	PUNCT
inlawrev-3436	646	1	ind	ind	PROPN
inlawrev-3436	646	2	.	.	PUNCT
inlawrev-3436	647	1	admin	admin	PROPN
inlawrev-3436	647	2	.	.	PUNCT
inlawrev-3436	648	1	code	code	PROPN
inlawrev-3436	648	2	tit	tit	PROPN
inlawrev-3436	648	3	.	.	PUNCT
inlawrev-3436	649	1	50	50	NUM
inlawrev-3436	649	2	,	,	PUNCT
inlawrev-3436	649	3	r.	r.	NOUN
inlawrev-3436	649	4	2.2	2.2	NUM
inlawrev-3436	649	5	-	-	SYM
inlawrev-3436	649	6	1	1	NUM
inlawrev-3436	649	7	-	-	SYM
inlawrev-3436	649	8	37	37	NUM
inlawrev-3436	649	9	(	(	PUNCT
inlawrev-3436	649	10	1996),r.2.2	1996),r.2.2	NUM
inlawrev-3436	649	11	-	-	SYM
inlawrev-3436	649	12	10	10	NUM
inlawrev-3436	649	13	-	-	PUNCT
inlawrev-3436	649	14	6.1(a	6.1(a	NUM
inlawrev-3436	649	15	)	)	PUNCT
inlawrev-3436	649	16	.	.	PUNCT
inlawrev-3436	650	1	2	2	NUM
inlawrev-3436	650	2	1	1	NUM
inlawrev-3436	650	3	8	8	NUM
inlawrev-3436	650	4	.	.	PUNCT
inlawrev-3436	651	1	residential	residential	ADJ
inlawrev-3436	651	2	"	"	PUNCT
inlawrev-3436	651	3	row	row	NOUN
inlawrev-3436	651	4	type	type	NOUN
inlawrev-3436	651	5	"	"	PUNCT
inlawrev-3436	651	6	dwellings	dwelling	NOUN
inlawrev-3436	651	7	are	be	AUX
inlawrev-3436	651	8	multiple	multiple	ADJ
inlawrev-3436	651	9	family	family	NOUN
inlawrev-3436	651	10	dwellings	dwelling	NOUN
inlawrev-3436	651	11	,	,	PUNCT
inlawrev-3436	651	12	meaning	mean	VERB
inlawrev-3436	651	13	two	two	NUM
inlawrev-3436	651	14	(	(	PUNCT
inlawrev-3436	651	15	2	2	NUM
inlawrev-3436	651	16	)	)	PUNCT
inlawrev-3436	651	17	or	or	CCONJ
inlawrev-3436	651	18	more	more	ADJ
inlawrev-3436	651	19	individual	individual	ADJ
inlawrev-3436	651	20	units	unit	NOUN
inlawrev-3436	651	21	,	,	PUNCT
inlawrev-3436	651	22	which	which	PRON
inlawrev-3436	651	23	are	be	AUX
inlawrev-3436	651	24	separated	separate	VERB
inlawrev-3436	651	25	vertically	vertically	ADV
inlawrev-3436	651	26	by	by	ADP
inlawrev-3436	651	27	common	common	ADJ
inlawrev-3436	651	28	or	or	CCONJ
inlawrev-3436	651	29	party	party	NOUN
inlawrev-3436	651	30	walls	wall	NOUN
inlawrev-3436	651	31	.	.	PUNCT
inlawrev-3436	652	1	i	i	PRON
inlawrev-3436	652	2	d.	d.	PROPN
inlawrev-3436	652	3	tit	tit	PROPN
inlawrev-3436	652	4	.	.	PUNCT
inlawrev-3436	653	1	50	50	NUM
inlawrev-3436	653	2	,	,	PUNCT
inlawrev-3436	653	3	r.	r.	NOUN
inlawrev-3436	653	4	2.2	2.2	NUM
inlawrev-3436	653	5	-	-	SYM
inlawrev-3436	653	6	7	7	NUM
inlawrev-3436	653	7	-	-	SYM
inlawrev-3436	653	8	8	8	NUM
inlawrev-3436	653	9	.	.	NOUN
inlawrev-3436	653	10	1	1	NUM
inlawrev-3436	653	11	.	.	X
inlawrev-3436	654	1	219	219	NUM
inlawrev-3436	654	2	.	.	PUNCT
inlawrev-3436	655	1	because	because	SCONJ
inlawrev-3436	655	2	of	of	ADP
inlawrev-3436	655	3	the	the	DET
inlawrev-3436	655	4	number	number	NOUN
inlawrev-3436	655	5	of	of	ADP
inlawrev-3436	655	6	commercial	commercial	ADJ
inlawrev-3436	655	7	and	and	CCONJ
inlawrev-3436	655	8	industrial	industrial	ADJ
inlawrev-3436	655	9	models	model	NOUN
inlawrev-3436	655	10	,	,	PUNCT
inlawrev-3436	655	11	they	they	PRON
inlawrev-3436	655	12	are	be	AUX
inlawrev-3436	655	13	organized	organize	VERB
inlawrev-3436	655	14	into	into	ADP
inlawrev-3436	655	15	three	three	NUM
inlawrev-3436	655	16	major	major	ADJ
inlawrev-3436	655	17	categories	category	NOUN
inlawrev-3436	655	18	:	:	PUNCT
inlawrev-3436	655	19	general	general	ADJ
inlawrev-3436	655	20	commercial	commercial	ADJ
inlawrev-3436	655	21	mercantile	mercantile	PROPN
inlawrev-3436	655	22	,	,	PUNCT
inlawrev-3436	655	23	general	general	ADJ
inlawrev-3436	655	24	commercial	commercial	ADJ
inlawrev-3436	655	25	industrial	industrial	NOUN
inlawrev-3436	655	26	,	,	PUNCT
inlawrev-3436	655	27	and	and	CCONJ
inlawrev-3436	655	28	general	general	ADJ
inlawrev-3436	655	29	commercial	commercial	ADJ
inlawrev-3436	655	30	residential	residential	ADJ
inlawrev-3436	655	31	(	(	PUNCT
inlawrev-3436	655	32	gcr	gcr	PROPN
inlawrev-3436	655	33	)	)	PUNCT
inlawrev-3436	655	34	.	.	PUNCT
inlawrev-3436	656	1	see	see	VERB
inlawrev-3436	656	2	i	i	PRON
inlawrev-3436	656	3	d.	d.	PROPN
inlawrev-3436	656	4	tit	tit	PROPN
inlawrev-3436	656	5	.	.	PUNCT
inlawrev-3436	657	1	50	50	NUM
inlawrev-3436	657	2	,	,	PUNCT
inlawrev-3436	657	3	r.	r.	NOUN
inlawrev-3436	657	4	2.210	2.210	NUM
inlawrev-3436	657	5	-	-	SYM
inlawrev-3436	657	6	6	6	NUM
inlawrev-3436	657	7	.	.	NOUN
inlawrev-3436	658	1	1(a)(1	1(a)(1	NUM
inlawrev-3436	658	2	)	)	PUNCT
inlawrev-3436	658	3	.	.	PUNCT
inlawrev-3436	659	1	220	220	X
inlawrev-3436	659	2	.	.	PUNCT
inlawrev-3436	660	1	see	see	VERB
inlawrev-3436	660	2	qgc	qgc	PROPN
inlawrev-3436	660	3	enters	enter	NOUN
inlawrev-3436	660	4	.	.	PUNCT
inlawrev-3436	661	1	,	,	PUNCT
inlawrev-3436	661	2	714	714	NUM
inlawrev-3436	661	3	n.e.2d	n.e.2d	NOUN
inlawrev-3436	661	4	at	at	ADP
inlawrev-3436	661	5	802	802	NUM
inlawrev-3436	661	6	.	.	PUNCT
inlawrev-3436	661	7	221	221	NUM
inlawrev-3436	661	8	.	.	PUNCT
inlawrev-3436	662	1	see	see	VERB
inlawrev-3436	662	2	i	i	PRON
inlawrev-3436	662	3	d.	d.	PROPN
inlawrev-3436	662	4	ax	ax	PROPN
inlawrev-3436	662	5	^03	^03	PROPN
inlawrev-3436	662	6	.	.	PUNCT
inlawrev-3436	663	1	222	222	NUM
inlawrev-3436	663	2	.	.	PUNCT
inlawrev-3436	664	1	i	i	PRON
inlawrev-3436	664	2	d.	d.	PROPN
inlawrev-3436	664	3	(	(	PUNCT
inlawrev-3436	664	4	quoting	quote	VERB
inlawrev-3436	664	5	ind	ind	PROPN
inlawrev-3436	664	6	.	.	PUNCT
inlawrev-3436	665	1	admin	admin	PROPN
inlawrev-3436	665	2	.	.	PUNCT
inlawrev-3436	666	1	code	code	PROPN
inlawrev-3436	666	2	tit	tit	PROPN
inlawrev-3436	666	3	.	.	PUNCT
inlawrev-3436	667	1	50	50	NUM
inlawrev-3436	667	2	,	,	PUNCT
inlawrev-3436	667	3	r.	r.	NOUN
inlawrev-3436	667	4	2.2	2.2	NUM
inlawrev-3436	667	5	-	-	SYM
inlawrev-3436	667	6	7	7	NUM
inlawrev-3436	667	7	-	-	SYM
inlawrev-3436	667	8	8	8	NUM
inlawrev-3436	667	9	.	.	NOUN
inlawrev-3436	667	10	1	1	NUM
inlawrev-3436	667	11	(	(	PUNCT
inlawrev-3436	667	12	1996	1996	NUM
inlawrev-3436	667	13	)	)	PUNCT
inlawrev-3436	667	14	)	)	PUNCT
inlawrev-3436	667	15	.	.	PUNCT
inlawrev-3436	668	1	223	223	NUM
inlawrev-3436	668	2	.	.	PUNCT
inlawrev-3436	668	3	mat	mat	PROPN
inlawrev-3436	668	4	802	802	NUM
inlawrev-3436	668	5	.	.	PROPN
inlawrev-3436	668	6	224	224	NUM
inlawrev-3436	668	7	.	.	PUNCT
inlawrev-3436	669	1	see	see	VERB
inlawrev-3436	669	2	i	i	PROPN
inlawrev-3436	669	3	d	d	PROPN
inlawrev-3436	669	4	225	225	NUM
inlawrev-3436	669	5	.	.	PUNCT
inlawrev-3436	670	1	see	see	VERB
inlawrev-3436	670	2	i	i	PRON
inlawrev-3436	670	3	d	d	PROPN
inlawrev-3436	670	4	(	(	PUNCT
inlawrev-3436	670	5	citing	cite	VERB
inlawrev-3436	670	6	ind	ind	NOUN
inlawrev-3436	670	7	.	.	PUNCT
inlawrev-3436	671	1	code	code	PROPN
inlawrev-3436	671	2	§	§	PROPN
inlawrev-3436	671	3	33	33	NUM
inlawrev-3436	671	4	-	-	SYM
inlawrev-3436	671	5	3	3	NUM
inlawrev-3436	671	6	-	-	PUNCT
inlawrev-3436	671	7	5	5	NUM
inlawrev-3436	671	8	-	-	SYM
inlawrev-3436	671	9	14	14	NUM
inlawrev-3436	671	10	(	(	PUNCT
inlawrev-3436	671	11	supp	supp	PROPN
inlawrev-3436	671	12	.	.	PUNCT
inlawrev-3436	671	13	1996	1996	NUM
inlawrev-3436	671	14	)	)	PUNCT
inlawrev-3436	671	15	)	)	PUNCT
inlawrev-3436	671	16	.	.	PUNCT
inlawrev-3436	672	1	226	226	NUM
inlawrev-3436	672	2	.	.	PUNCT
inlawrev-3436	672	3	see	see	VERB
inlawrev-3436	672	4	i	i	PRON
inlawrev-3436	672	5	d.	d.	PROPN
inlawrev-3436	672	6	227	227	NUM
inlawrev-3436	672	7	.	.	PUNCT
inlawrev-3436	673	1	see	see	VERB
inlawrev-3436	673	2	i	i	PROPN
inlawrev-3436	673	3	d	d	PROPN
inlawrev-3436	673	4	1472	1472	NUM
inlawrev-3436	673	5	indiana	indiana	PROPN
inlawrev-3436	673	6	law	law	PROPN
inlawrev-3436	673	7	review	review	NOUN
inlawrev-3436	674	1	[	[	X
inlawrev-3436	674	2	vol	vol	NOUN
inlawrev-3436	674	3	.	.	PUNCT
inlawrev-3436	674	4	33:1455	33:1455	X
inlawrev-3436	674	5	finally	finally	ADV
inlawrev-3436	674	6	,	,	PUNCT
inlawrev-3436	674	7	cgc	cgc	PROPN
inlawrev-3436	674	8	argued	argue	VERB
inlawrev-3436	674	9	that	that	SCONJ
inlawrev-3436	674	10	its	its	PRON
inlawrev-3436	674	11	property	property	NOUN
inlawrev-3436	674	12	should	should	AUX
inlawrev-3436	674	13	have	have	AUX
inlawrev-3436	674	14	been	be	AUX
inlawrev-3436	674	15	assessed	assess	VERB
inlawrev-3436	674	16	using	use	VERB
inlawrev-3436	674	17	the	the	DET
inlawrev-3436	674	18	gcr	gcr	PROPN
inlawrev-3436	674	19	pricing	pricing	NOUN
inlawrev-3436	674	20	schedule	schedule	NOUN
inlawrev-3436	674	21	because	because	SCONJ
inlawrev-3436	674	22	the	the	DET
inlawrev-3436	674	23	property	property	NOUN
inlawrev-3436	674	24	consisted	consist	VERB
inlawrev-3436	674	25	of	of	ADP
inlawrev-3436	674	26	multiple	multiple	ADJ
inlawrev-3436	674	27	units	unit	NOUN
inlawrev-3436	674	28	,	,	PUNCT
inlawrev-3436	674	29	each	each	PRON
inlawrev-3436	674	30	of	of	ADP
inlawrev-3436	674	31	which	which	PRON
inlawrev-3436	674	32	was	be	AUX
inlawrev-3436	674	33	rented	rent	VERB
inlawrev-3436	674	34	out	out	ADP
inlawrev-3436	674	35	to	to	AUX
inlawrev-3436	674	36	tenants.^^^	tenants.^^^	VERB
inlawrev-3436	674	37	it	it	PRON
inlawrev-3436	674	38	referenced	reference	VERB
inlawrev-3436	674	39	language	language	NOUN
inlawrev-3436	674	40	of	of	ADP
inlawrev-3436	674	41	the	the	DET
inlawrev-3436	674	42	gcr	gcr	PROPN
inlawrev-3436	674	43	pricing	pricing	NOUN
inlawrev-3436	674	44	regulations	regulation	NOUN
inlawrev-3436	674	45	which	which	PRON
inlawrev-3436	674	46	indicate	indicate	VERB
inlawrev-3436	674	47	that	that	SCONJ
inlawrev-3436	674	48	gcr	gcr	PROPN
inlawrev-3436	674	49	models	model	NOUN
inlawrev-3436	674	50	include	include	VERB
inlawrev-3436	674	51	apartments	apartment	NOUN
inlawrev-3436	674	52	and	and	CCONJ
inlawrev-3436	674	53	commercial	commercial	ADJ
inlawrev-3436	674	54	flats.^^^	flats.^^^	PROPN
inlawrev-3436	674	55	the	the	DET
inlawrev-3436	674	56	court	court	NOUN
inlawrev-3436	674	57	rejected	reject	VERB
inlawrev-3436	674	58	this	this	DET
inlawrev-3436	674	59	argument	argument	NOUN
inlawrev-3436	674	60	as	as	ADV
inlawrev-3436	674	61	well	well	ADV
inlawrev-3436	674	62	explaining	explain	VERB
inlawrev-3436	674	63	that	that	SCONJ
inlawrev-3436	674	64	the	the	DET
inlawrev-3436	674	65	state	state	NOUN
inlawrev-3436	674	66	board	board	NOUN
inlawrev-3436	674	67	has	have	VERB
inlawrev-3436	674	68	the	the	DET
inlawrev-3436	674	69	discretion	discretion	NOUN
inlawrev-3436	674	70	to	to	PART
inlawrev-3436	674	71	choose	choose	VERB
inlawrev-3436	674	72	the	the	DET
inlawrev-3436	674	73	pricing	pricing	NOUN
inlawrev-3436	674	74	model	model	NOUN
inlawrev-3436	674	75	it	it	PRON
inlawrev-3436	674	76	feels	feel	VERB
inlawrev-3436	674	77	most	most	ADV
inlawrev-3436	674	78	closely	closely	ADV
inlawrev-3436	674	79	fits	fit	VERB
inlawrev-3436	674	80	the	the	DET
inlawrev-3436	674	81	subject	subject	ADJ
inlawrev-3436	674	82	property.^^^	property.^^^	NOUN
inlawrev-3436	674	83	it	it	PRON
inlawrev-3436	674	84	noted	note	VERB
inlawrev-3436	674	85	that	that	SCONJ
inlawrev-3436	674	86	the	the	DET
inlawrev-3436	674	87	use	use	NOUN
inlawrev-3436	674	88	ofthe	ofthe	ADJ
inlawrev-3436	674	89	property	property	NOUN
inlawrev-3436	674	90	is	be	AUX
inlawrev-3436	674	91	only	only	ADV
inlawrev-3436	674	92	a	a	DET
inlawrev-3436	674	93	starting	starting	NOUN
inlawrev-3436	674	94	point	point	NOUN
inlawrev-3436	674	95	and	and	CCONJ
inlawrev-3436	674	96	is	be	AUX
inlawrev-3436	674	97	not	not	PART
inlawrev-3436	674	98	a	a	DET
inlawrev-3436	674	99	determinative	determinative	ADJ
inlawrev-3436	674	100	factor	factor	NOUN
inlawrev-3436	674	101	in	in	ADP
inlawrev-3436	674	102	selecting	select	VERB
inlawrev-3436	674	103	the	the	DET
inlawrev-3436	674	104	appropriate	appropriate	ADJ
inlawrev-3436	674	105	pricing	pricing	NOUN
inlawrev-3436	674	106	schedule.^^^	schedule.^^^	PROPN
inlawrev-3436	674	107	c.	c.	PROPN
inlawrev-3436	674	108	indiana	indiana	PROPN
inlawrev-3436	674	109	property	property	NOUN
inlawrev-3436	674	110	taxes	taxis	NOUN
inlawrev-3436	674	111	—	—	PUNCT
inlawrev-3436	674	112	business	business	NOUN
inlawrev-3436	674	113	real	real	ADJ
inlawrev-3436	674	114	property	property	NOUN
inlawrev-3436	674	115	taxes	taxis	NOUN
inlawrev-3436	674	116	(	(	PUNCT
inlawrev-3436	674	117	"	"	PUNCT
inlawrev-3436	674	118	obsolescence	obsolescence	NOUN
inlawrev-3436	674	119	adjustment	adjustment	NOUN
inlawrev-3436	674	120	"	"	PUNCT
inlawrev-3436	674	121	)	)	PUNCT
inlawrev-3436	674	122	in	in	ADP
inlawrev-3436	674	123	pedcor	pedcor	NOUN
inlawrev-3436	674	124	investments-1990	investments-1990	ADJ
inlawrev-3436	674	125	-	-	PUNCT
inlawrev-3436	674	126	xiil	xiil	ADJ
inlawrev-3436	674	127	lp	lp	PROPN
inlawrev-3436	674	128	.	.	PUNCT
inlawrev-3436	675	1	v.	v.	ADP
inlawrev-3436	675	2	state	state	PROPN
inlawrev-3436	675	3	board	board	PROPN
inlawrev-3436	675	4	of	of	ADP
inlawrev-3436	675	5	tax	tax	NOUN
inlawrev-3436	675	6	commissionersp^	commissionersp^	PROPN
inlawrev-3436	675	7	the	the	DET
inlawrev-3436	675	8	owner	owner	NOUN
inlawrev-3436	675	9	of	of	ADP
inlawrev-3436	675	10	a	a	DET
inlawrev-3436	675	11	low	low	ADJ
inlawrev-3436	675	12	-	-	PUNCT
inlawrev-3436	675	13	income	income	NOUN
inlawrev-3436	675	14	apartment	apartment	NOUN
inlawrev-3436	675	15	complex	complex	NOUN
inlawrev-3436	675	16	sought	seek	VERB
inlawrev-3436	675	17	an	an	DET
inlawrev-3436	675	18	adjustment	adjustment	NOUN
inlawrev-3436	675	19	of	of	ADP
inlawrev-3436	675	20	its	its	PRON
inlawrev-3436	675	21	property	property	NOUN
inlawrev-3436	675	22	tax	tax	NOUN
inlawrev-3436	675	23	assessment	assessment	NOUN
inlawrev-3436	675	24	to	to	PART
inlawrev-3436	675	25	recognize	recognize	VERB
inlawrev-3436	675	26	an	an	DET
inlawrev-3436	675	27	alleged	allege	VERB
inlawrev-3436	675	28	decrease	decrease	NOUN
inlawrev-3436	675	29	in	in	ADP
inlawrev-3436	675	30	value	value	NOUN
inlawrev-3436	675	31	caused	cause	VERB
inlawrev-3436	675	32	by	by	ADP
inlawrev-3436	675	33	a	a	DET
inlawrev-3436	675	34	deed	deed	NOUN
inlawrev-3436	675	35	restriction.^	restriction.^	NOUN
inlawrev-3436	675	36	"	"	PUNCT
inlawrev-3436	675	37	pedcor	pedcor	NOUN
inlawrev-3436	675	38	investments1990	investments1990	NOUN
inlawrev-3436	675	39	-	-	PUNCT
inlawrev-3436	675	40	xiii	xiii	PROPN
inlawrev-3436	675	41	,	,	PUNCT
inlawrev-3436	675	42	l.p	l.p	PROPN
inlawrev-3436	675	43	.	.	PROPN
inlawrev-3436	675	44	(	(	PUNCT
inlawrev-3436	675	45	"	"	PUNCT
inlawrev-3436	675	46	pedcor	pedcor	NOUN
inlawrev-3436	675	47	"	"	PUNCT
inlawrev-3436	675	48	)	)	PUNCT
inlawrev-3436	675	49	had	have	AUX
inlawrev-3436	675	50	entered	enter	VERB
inlawrev-3436	675	51	into	into	ADP
inlawrev-3436	675	52	an	an	DET
inlawrev-3436	675	53	agreement	agreement	NOUN
inlawrev-3436	675	54	with	with	ADP
inlawrev-3436	675	55	the	the	DET
inlawrev-3436	675	56	city	city	NOUN
inlawrev-3436	675	57	of	of	ADP
inlawrev-3436	675	58	franklin	franklin	PROPN
inlawrev-3436	675	59	,	,	PUNCT
inlawrev-3436	675	60	indiana	indiana	PROPN
inlawrev-3436	675	61	to	to	PART
inlawrev-3436	675	62	build	build	VERB
inlawrev-3436	675	63	an	an	DET
inlawrev-3436	675	64	apartment	apartment	NOUN
inlawrev-3436	675	65	complex	complex	NOUN
inlawrev-3436	675	66	for	for	ADP
inlawrev-3436	675	67	low	low	ADJ
inlawrev-3436	675	68	and	and	CCONJ
inlawrev-3436	675	69	moderate	moderate	ADJ
inlawrev-3436	675	70	-	-	PUNCT
inlawrev-3436	675	71	income	income	NOUN
inlawrev-3436	675	72	tenants.^^	tenants.^^	NOUN
inlawrev-3436	675	73	"	"	PUNCT
inlawrev-3436	675	74	*	*	PUNCT
inlawrev-3436	675	75	the	the	DET
inlawrev-3436	675	76	agreement	agreement	NOUN
inlawrev-3436	675	77	contained	contain	VERB
inlawrev-3436	675	78	a	a	DET
inlawrev-3436	675	79	deed	deed	NOUN
inlawrev-3436	675	80	restriction	restriction	NOUN
inlawrev-3436	675	81	requiring	require	VERB
inlawrev-3436	675	82	forty	forty	NUM
inlawrev-3436	675	83	percent	percent	NOUN
inlawrev-3436	675	84	ofthe	ofthe	NOUN
inlawrev-3436	675	85	rental	rental	ADJ
inlawrev-3436	675	86	units	unit	NOUN
inlawrev-3436	675	87	to	to	PART
inlawrev-3436	675	88	be	be	AUX
inlawrev-3436	675	89	rented	rent	VERB
inlawrev-3436	675	90	to	to	ADP
inlawrev-3436	675	91	such	such	ADJ
inlawrev-3436	675	92	tenants	tenant	NOUN
inlawrev-3436	675	93	at	at	ADP
inlawrev-3436	675	94	a	a	DET
inlawrev-3436	675	95	rate	rate	NOUN
inlawrev-3436	675	96	fixed	fix	VERB
inlawrev-3436	675	97	below	below	ADP
inlawrev-3436	675	98	the	the	DET
inlawrev-3436	675	99	market	market	NOUN
inlawrev-3436	675	100	rate.^^^	rate.^^^	PROPN
inlawrev-3436	675	101	however	however	ADV
inlawrev-3436	675	102	,	,	PUNCT
inlawrev-3436	675	103	by	by	ADP
inlawrev-3436	675	104	entering	enter	VERB
inlawrev-3436	675	105	into	into	ADP
inlawrev-3436	675	106	the	the	DET
inlawrev-3436	675	107	agreement	agreement	NOUN
inlawrev-3436	675	108	,	,	PUNCT
inlawrev-3436	675	109	pedcor	pedcor	NOUN
inlawrev-3436	675	110	was	be	AUX
inlawrev-3436	675	111	able	able	ADJ
inlawrev-3436	675	112	to	to	PART
inlawrev-3436	675	113	take	take	VERB
inlawrev-3436	675	114	advantage	advantage	NOUN
inlawrev-3436	675	115	of	of	ADP
inlawrev-3436	675	116	federal	federal	ADJ
inlawrev-3436	675	117	tax	tax	NOUN
inlawrev-3436	675	118	incentives	incentive	NOUN
inlawrev-3436	675	119	designed	design	VERB
inlawrev-3436	675	120	to	to	PART
inlawrev-3436	675	121	encourage	encourage	VERB
inlawrev-3436	675	122	the	the	DET
inlawrev-3436	675	123	production	production	NOUN
inlawrev-3436	675	124	of	of	ADP
inlawrev-3436	675	125	affordable	affordable	ADJ
inlawrev-3436	675	126	housing	housing	NOUN
inlawrev-3436	675	127	for	for	ADP
inlawrev-3436	675	128	lowincome	lowincome	NOUN
inlawrev-3436	675	129	individuals.^^^	individuals.^^^	PROPN
inlawrev-3436	675	130	under	under	ADP
inlawrev-3436	675	131	indiana	indiana	PROPN
inlawrev-3436	675	132	's	's	PART
inlawrev-3436	675	133	property	property	NOUN
inlawrev-3436	675	134	tax	tax	NOUN
inlawrev-3436	675	135	system	system	NOUN
inlawrev-3436	675	136	,	,	PUNCT
inlawrev-3436	675	137	a	a	DET
inlawrev-3436	675	138	commercial	commercial	ADJ
inlawrev-3436	675	139	improvement	improvement	NOUN
inlawrev-3436	675	140	's	's	PART
inlawrev-3436	675	141	true	true	ADJ
inlawrev-3436	675	142	tax	tax	NOUN
inlawrev-3436	675	143	value	value	NOUN
inlawrev-3436	675	144	is	be	AUX
inlawrev-3436	675	145	its	its	PRON
inlawrev-3436	675	146	reproduction	reproduction	NOUN
inlawrev-3436	675	147	cost	cost	NOUN
inlawrev-3436	675	148	minus	minus	CCONJ
inlawrev-3436	675	149	physical	physical	ADJ
inlawrev-3436	675	150	depreciation	depreciation	NOUN
inlawrev-3436	675	151	and	and	CCONJ
inlawrev-3436	675	152	obsolescence	obsolescence	NOUN
inlawrev-3436	675	153	depreciation,^^^	depreciation,^^^	NOUN
inlawrev-3436	675	154	an	an	DET
inlawrev-3436	675	155	adjustment	adjustment	NOUN
inlawrev-3436	675	156	for	for	ADP
inlawrev-3436	675	157	obsolescence	obsolescence	NOUN
inlawrev-3436	675	158	depreciation	depreciation	NOUN
inlawrev-3436	675	159	recognizes	recognize	VERB
inlawrev-3436	675	160	228	228	NUM
inlawrev-3436	675	161	.	.	PUNCT
inlawrev-3436	676	1	see	see	VERB
inlawrev-3436	676	2	i	i	PRON
inlawrev-3436	676	3	d.	d.	PROPN
inlawrev-3436	676	4	at	at	ADP
inlawrev-3436	676	5	804	804	NUM
inlawrev-3436	676	6	.	.	PUNCT
inlawrev-3436	676	7	229	229	NUM
inlawrev-3436	676	8	.	.	PUNCT
inlawrev-3436	677	1	see	see	VERB
inlawrev-3436	677	2	i	i	PRON
inlawrev-3436	677	3	d.	d.	PROPN
inlawrev-3436	677	4	(	(	PUNCT
inlawrev-3436	677	5	citing	cite	VERB
inlawrev-3436	677	6	ind	ind	NOUN
inlawrev-3436	677	7	.	.	PUNCT
inlawrev-3436	678	1	admin	admin	PROPN
inlawrev-3436	678	2	.	.	PUNCT
inlawrev-3436	678	3	code	code	PROPN
inlawrev-3436	678	4	tit	tit	PROPN
inlawrev-3436	678	5	.	.	PUNCT
inlawrev-3436	679	1	50	50	NUM
inlawrev-3436	679	2	,	,	PUNCT
inlawrev-3436	679	3	r.	r.	NOUN
inlawrev-3436	679	4	2	2	NUM
inlawrev-3436	679	5	.	.	NOUN
inlawrev-3436	679	6	1	1	NUM
inlawrev-3436	679	7	-4	-4	NOUN
inlawrev-3436	679	8	-	-	PUNCT
inlawrev-3436	679	9	3(a	3(a	NUM
inlawrev-3436	679	10	)	)	PUNCT
inlawrev-3436	679	11	(	(	PUNCT
inlawrev-3436	679	12	1	1	NUM
inlawrev-3436	679	13	996	996	NUM
inlawrev-3436	679	14	)	)	PUNCT
inlawrev-3436	679	15	)	)	PUNCT
inlawrev-3436	679	16	.	.	PUNCT
inlawrev-3436	680	1	230	230	NUM
inlawrev-3436	680	2	.	.	PUNCT
inlawrev-3436	680	3	see	see	VERB
inlawrev-3436	680	4	i	i	PRON
inlawrev-3436	680	5	d	d	PROPN
inlawrev-3436	680	6	(	(	PUNCT
inlawrev-3436	680	7	citing	cite	VERB
inlawrev-3436	680	8	bender	bender	NOUN
inlawrev-3436	680	9	v.	v.	ADP
inlawrev-3436	680	10	state	state	PROPN
inlawrev-3436	680	11	bd	bd	PROPN
inlawrev-3436	680	12	.	.	PROPN
inlawrev-3436	680	13	oftax	oftax	PROPN
inlawrev-3436	680	14	comm'rs	comm'rs	PROPN
inlawrev-3436	680	15	,	,	PUNCT
inlawrev-3436	680	16	676	676	NUM
inlawrev-3436	680	17	n.e.2d	n.e.2d	NOUN
inlawrev-3436	680	18	11	11	NUM
inlawrev-3436	680	19	13	13	NUM
inlawrev-3436	680	20	,	,	PUNCT
inlawrev-3436	680	21	1	1	NUM
inlawrev-3436	680	22	1	1	NUM
inlawrev-3436	680	23	16	16	NUM
inlawrev-3436	680	24	(	(	PUNCT
inlawrev-3436	680	25	ind	ind	NOUN
inlawrev-3436	680	26	.	.	PUNCT
inlawrev-3436	681	1	tax	tax	PROPN
inlawrev-3436	681	2	ct	ct	PROPN
inlawrev-3436	681	3	.	.	PROPN
inlawrev-3436	681	4	1997	1997	NUM
inlawrev-3436	681	5	)	)	PUNCT
inlawrev-3436	681	6	)	)	PUNCT
inlawrev-3436	681	7	.	.	PUNCT
inlawrev-3436	682	1	23	23	NUM
inlawrev-3436	682	2	1	1	NUM
inlawrev-3436	682	3	.	.	PUNCT
inlawrev-3436	683	1	see	see	VERB
inlawrev-3436	683	2	i	i	PROPN
inlawrev-3436	683	3	d	d	PROPN
inlawrev-3436	683	4	,	,	PUNCT
inlawrev-3436	683	5	(	(	PUNCT
inlawrev-3436	683	6	citing	cite	VERB
inlawrev-3436	683	7	herb	herb	NOUN
inlawrev-3436	683	8	v.	v.	ADP
inlawrev-3436	683	9	state	state	PROPN
inlawrev-3436	683	10	bd	bd	PROPN
inlawrev-3436	683	11	.	.	PROPN
inlawrev-3436	683	12	of	of	ADP
inlawrev-3436	683	13	tax	tax	NOUN
inlawrev-3436	683	14	comm'rs	comm'rs	NOUN
inlawrev-3436	683	15	,	,	PUNCT
inlawrev-3436	683	16	656	656	NUM
inlawrev-3436	683	17	n.e.2d	n.e.2d	NOUN
inlawrev-3436	683	18	890	890	NUM
inlawrev-3436	683	19	,	,	PUNCT
inlawrev-3436	683	20	893	893	NUM
inlawrev-3436	683	21	(	(	PUNCT
inlawrev-3436	683	22	ind	ind	NOUN
inlawrev-3436	683	23	.	.	PUNCT
inlawrev-3436	684	1	tax	tax	PROPN
inlawrev-3436	684	2	ct	ct	PROPN
inlawrev-3436	684	3	.	.	PROPN
inlawrev-3436	684	4	1995	1995	NUM
inlawrev-3436	684	5	)	)	PUNCT
inlawrev-3436	684	6	)	)	PUNCT
inlawrev-3436	684	7	.	.	PUNCT
inlawrev-3436	685	1	232	232	NUM
inlawrev-3436	685	2	.	.	X
inlawrev-3436	686	1	715	715	NUM
inlawrev-3436	686	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	686	3	432	432	NUM
inlawrev-3436	686	4	(	(	PUNCT
inlawrev-3436	686	5	ind	ind	NOUN
inlawrev-3436	686	6	.	.	PUNCT
inlawrev-3436	687	1	tax	tax	PROPN
inlawrev-3436	687	2	ct	ct	PROPN
inlawrev-3436	687	3	.	.	PROPN
inlawrev-3436	687	4	1999	1999	NUM
inlawrev-3436	687	5	)	)	PUNCT
inlawrev-3436	687	6	.	.	PUNCT
inlawrev-3436	688	1	233	233	NUM
inlawrev-3436	688	2	.	.	PUNCT
inlawrev-3436	688	3	pedcor	pedcor	NOUN
inlawrev-3436	688	4	appealed	appeal	VERB
inlawrev-3436	688	5	two	two	NUM
inlawrev-3436	688	6	assessments	assessment	NOUN
inlawrev-3436	688	7	.	.	PUNCT
inlawrev-3436	689	1	a	a	DET
inlawrev-3436	689	2	march	march	NOUN
inlawrev-3436	689	3	1	1	NUM
inlawrev-3436	689	4	,	,	PUNCT
inlawrev-3436	689	5	1992	1992	NUM
inlawrev-3436	689	6	assessment	assessment	NOUN
inlawrev-3436	689	7	fixed	fix	VERB
inlawrev-3436	689	8	the	the	DET
inlawrev-3436	689	9	value	value	NOUN
inlawrev-3436	689	10	of	of	ADP
inlawrev-3436	689	11	the	the	DET
inlawrev-3436	689	12	land	land	NOUN
inlawrev-3436	689	13	and	and	CCONJ
inlawrev-3436	689	14	the	the	DET
inlawrev-3436	689	15	apartment	apartment	NOUN
inlawrev-3436	689	16	complex	complex	NOUN
inlawrev-3436	689	17	while	while	SCONJ
inlawrev-3436	689	18	the	the	DET
inlawrev-3436	689	19	complex	complex	NOUN
inlawrev-3436	689	20	was	be	AUX
inlawrev-3436	689	21	still	still	ADV
inlawrev-3436	689	22	under	under	ADP
inlawrev-3436	689	23	construction	construction	NOUN
inlawrev-3436	689	24	.	.	PUNCT
inlawrev-3436	690	1	see	see	VERB
inlawrev-3436	690	2	i	i	PRON
inlawrev-3436	690	3	d.	d.	PROPN
inlawrev-3436	690	4	at	at	ADP
inlawrev-3436	690	5	434	434	NUM
inlawrev-3436	690	6	.	.	PUNCT
inlawrev-3436	691	1	on	on	ADP
inlawrev-3436	691	2	march	march	PROPN
inlawrev-3436	691	3	1	1	NUM
inlawrev-3436	691	4	,	,	PUNCT
inlawrev-3436	691	5	1	1	NUM
inlawrev-3436	691	6	993	993	NUM
inlawrev-3436	691	7	a	a	DET
inlawrev-3436	691	8	second	second	ADJ
inlawrev-3436	691	9	assessment	assessment	NOUN
inlawrev-3436	691	10	fixed	fix	VERB
inlawrev-3436	691	11	the	the	DET
inlawrev-3436	691	12	value	value	NOUN
inlawrev-3436	691	13	ofthe	ofthe	NOUN
inlawrev-3436	691	14	land	land	NOUN
inlawrev-3436	691	15	and	and	CCONJ
inlawrev-3436	691	16	the	the	DET
inlawrev-3436	691	17	fully	fully	ADV
inlawrev-3436	691	18	completed	complete	VERB
inlawrev-3436	691	19	complex	complex	ADJ
inlawrev-3436	691	20	.	.	PUNCT
inlawrev-3436	692	1	see	see	VERB
inlawrev-3436	692	2	i	i	PRON
inlawrev-3436	692	3	d.	d.	PROPN
inlawrev-3436	692	4	the	the	DET
inlawrev-3436	692	5	appeals	appeals	PROPN
inlawrev-3436	692	6	were	be	AUX
inlawrev-3436	692	7	consolidated	consolidate	VERB
inlawrev-3436	692	8	.	.	PUNCT
inlawrev-3436	693	1	see	see	VERB
inlawrev-3436	693	2	i	i	PRON
inlawrev-3436	693	3	d.	d.	PROPN
inlawrev-3436	693	4	at	at	ADP
inlawrev-3436	693	5	435	435	NUM
inlawrev-3436	693	6	.	.	PUNCT
inlawrev-3436	693	7	pedcor	pedcor	NOUN
inlawrev-3436	693	8	argued	argue	VERB
inlawrev-3436	693	9	the	the	DET
inlawrev-3436	693	10	impact	impact	NOUN
inlawrev-3436	693	11	of	of	ADP
inlawrev-3436	693	12	the	the	DET
inlawrev-3436	693	13	deed	deed	NOUN
inlawrev-3436	693	14	restriction	restriction	NOUN
inlawrev-3436	693	15	in	in	ADP
inlawrev-3436	693	16	disputing	dispute	VERB
inlawrev-3436	693	17	both	both	DET
inlawrev-3436	693	18	assessments	assessment	NOUN
inlawrev-3436	693	19	.	.	PUNCT
inlawrev-3436	694	1	see	see	VERB
inlawrev-3436	694	2	i	i	PRON
inlawrev-3436	694	3	d.	d.	PROPN
inlawrev-3436	694	4	this	this	DET
inlawrev-3436	694	5	article	article	NOUN
inlawrev-3436	694	6	addresses	address	VERB
inlawrev-3436	694	7	that	that	PRON
inlawrev-3436	694	8	issue	issue	VERB
inlawrev-3436	694	9	only	only	ADV
inlawrev-3436	694	10	.	.	PUNCT
inlawrev-3436	695	1	a	a	DET
inlawrev-3436	695	2	second	second	ADJ
inlawrev-3436	695	3	argument	argument	NOUN
inlawrev-3436	695	4	regarding	regard	VERB
inlawrev-3436	695	5	a	a	DET
inlawrev-3436	695	6	one	one	NUM
inlawrev-3436	695	7	-	-	PUNCT
inlawrev-3436	695	8	time	time	NOUN
inlawrev-3436	695	9	adjustment	adjustment	NOUN
inlawrev-3436	695	10	for	for	ADP
inlawrev-3436	695	11	the	the	DET
inlawrev-3436	695	12	assessment	assessment	NOUN
inlawrev-3436	695	13	done	do	VERB
inlawrev-3436	695	14	when	when	SCONJ
inlawrev-3436	695	15	the	the	DET
inlawrev-3436	695	16	complex	complex	NOUN
inlawrev-3436	695	17	was	be	AUX
inlawrev-3436	695	18	under	under	ADP
inlawrev-3436	695	19	construction	construction	NOUN
inlawrev-3436	695	20	will	will	AUX
inlawrev-3436	695	21	not	not	PART
inlawrev-3436	695	22	be	be	AUX
inlawrev-3436	695	23	addressed	address	VERB
inlawrev-3436	695	24	.	.	PUNCT
inlawrev-3436	696	1	see	see	VERB
inlawrev-3436	696	2	i	i	PRON
inlawrev-3436	696	3	d.	d.	PROPN
inlawrev-3436	696	4	at	at	ADP
inlawrev-3436	696	5	440	440	NUM
inlawrev-3436	696	6	.	.	PUNCT
inlawrev-3436	697	1	234	234	NUM
inlawrev-3436	697	2	.	.	PUNCT
inlawrev-3436	698	1	see	see	VERB
inlawrev-3436	698	2	i	i	PRON
inlawrev-3436	698	3	d	d	PROPN
inlawrev-3436	698	4	at	at	ADP
inlawrev-3436	698	5	434	434	NUM
inlawrev-3436	698	6	.	.	PUNCT
inlawrev-3436	698	7	235	235	NUM
inlawrev-3436	698	8	.	.	PUNCT
inlawrev-3436	699	1	see	see	VERB
inlawrev-3436	699	2	i	i	PRON
inlawrev-3436	699	3	d.	d.	PROPN
inlawrev-3436	699	4	236	236	NUM
inlawrev-3436	699	5	.	.	PUNCT
inlawrev-3436	700	1	see	see	VERB
inlawrev-3436	700	2	i	i	PROPN
inlawrev-3436	700	3	d	d	PROPN
inlawrev-3436	700	4	;	;	PUNCT
inlawrev-3436	700	5	see	see	VERB
inlawrev-3436	700	6	also	also	ADV
inlawrev-3436	700	7	i.r.c	i.r.c	NOUN
inlawrev-3436	700	8	.	.	PUNCT
inlawrev-3436	701	1	42	42	NUM
inlawrev-3436	701	2	(	(	PUNCT
inlawrev-3436	701	3	west	west	PROPN
inlawrev-3436	701	4	1988	1988	NUM
inlawrev-3436	701	5	&	&	CCONJ
inlawrev-3436	701	6	supp	supp	PROPN
inlawrev-3436	701	7	.	.	PUNCT
inlawrev-3436	702	1	1999	1999	NUM
inlawrev-3436	702	2	)	)	PUNCT
inlawrev-3436	702	3	.	.	PUNCT
inlawrev-3436	703	1	237	237	NUM
inlawrev-3436	703	2	.	.	PUNCT
inlawrev-3436	704	1	see	see	VERB
inlawrev-3436	704	2	pedcor	pedcor	NOUN
inlawrev-3436	704	3	investments	investment	NOUN
inlawrev-3436	704	4	,	,	PUNCT
inlawrev-3436	704	5	715	715	NUM
inlawrev-3436	704	6	n.e.2d	n.e.2d	NOUN
inlawrev-3436	704	7	at	at	ADP
inlawrev-3436	704	8	435	435	NUM
inlawrev-3436	704	9	(	(	PUNCT
inlawrev-3436	704	10	citing	cite	VERB
inlawrev-3436	704	11	ind	ind	NOUN
inlawrev-3436	704	12	.	.	PUNCT
inlawrev-3436	705	1	admin	admin	PROPN
inlawrev-3436	705	2	.	.	PUNCT
inlawrev-3436	705	3	code	code	PROPN
inlawrev-3436	705	4	tit	tit	PROPN
inlawrev-3436	705	5	.	.	PUNCT
inlawrev-3436	706	1	50	50	NUM
inlawrev-3436	706	2	,	,	PUNCT
inlawrev-3436	706	3	r.	r.	PROPN
inlawrev-3436	706	4	2	2	NUM
inlawrev-3436	706	5	.	.	NOUN
inlawrev-3436	706	6	1	1	NUM
inlawrev-3436	706	7	-	-	SYM
inlawrev-3436	706	8	5	5	NUM
inlawrev-3436	706	9	-	-	SYM
inlawrev-3436	706	10	1	1	NUM
inlawrev-3436	706	11	(	(	PUNCT
inlawrev-3436	706	12	1992	1992	NUM
inlawrev-3436	706	13	)	)	PUNCT
inlawrev-3436	706	14	(	(	PUNCT
inlawrev-3436	706	15	codified	codify	VERB
inlawrev-3436	706	16	in	in	ADP
inlawrev-3436	706	17	present	present	ADJ
inlawrev-3436	706	18	form	form	NOUN
inlawrev-3436	706	19	at	at	ADP
inlawrev-3436	706	20	i	i	PROPN
inlawrev-3436	706	21	d	d	PROPN
inlawrev-3436	706	22	r.	r.	PROPN
inlawrev-3436	706	23	2.2	2.2	NUM
inlawrev-3436	706	24	-	-	SYM
inlawrev-3436	706	25	10	10	NUM
inlawrev-3436	706	26	-	-	PUNCT
inlawrev-3436	706	27	7(f	7(f	NUM
inlawrev-3436	706	28	)	)	PUNCT
inlawrev-3436	706	29	(	(	PUNCT
inlawrev-3436	706	30	1996	1996	NUM
inlawrev-3436	706	31	)	)	PUNCT
inlawrev-3436	706	32	)	)	PUNCT
inlawrev-3436	706	33	)	)	PUNCT
inlawrev-3436	706	34	.	.	PUNCT
inlawrev-3436	707	1	2000	2000	NUM
inlawrev-3436	707	2	]	]	PUNCT
inlawrev-3436	707	3	taxation	taxation	NOUN
inlawrev-3436	707	4	1473	1473	NUM
inlawrev-3436	707	5	functional	functional	ADJ
inlawrev-3436	707	6	or	or	CCONJ
inlawrev-3436	707	7	economic	economic	ADJ
inlawrev-3436	707	8	losses	loss	NOUN
inlawrev-3436	707	9	of	of	ADP
inlawrev-3436	707	10	value.^^	value.^^	NOUN
inlawrev-3436	707	11	*	*	PUNCT
inlawrev-3436	707	12	a	a	DET
inlawrev-3436	707	13	functional	functional	ADJ
inlawrev-3436	707	14	loss	loss	NOUN
inlawrev-3436	707	15	of	of	ADP
inlawrev-3436	707	16	value	value	NOUN
inlawrev-3436	707	17	is	be	AUX
inlawrev-3436	707	18	caused	cause	VERB
inlawrev-3436	707	19	by	by	ADP
inlawrev-3436	707	20	factors	factor	NOUN
inlawrev-3436	707	21	internal	internal	ADJ
inlawrev-3436	707	22	to	to	ADP
inlawrev-3436	707	23	the	the	DET
inlawrev-3436	707	24	property	property	NOUN
inlawrev-3436	707	25	while	while	SCONJ
inlawrev-3436	707	26	an	an	DET
inlawrev-3436	707	27	economic	economic	ADJ
inlawrev-3436	707	28	loss	loss	NOUN
inlawrev-3436	707	29	of	of	ADP
inlawrev-3436	707	30	value	value	NOUN
inlawrev-3436	707	31	is	be	AUX
inlawrev-3436	707	32	caused	cause	VERB
inlawrev-3436	707	33	by	by	ADP
inlawrev-3436	707	34	external	external	ADJ
inlawrev-3436	707	35	factors.^^^	factors.^^^	PROPN
inlawrev-3436	707	36	according	accord	VERB
inlawrev-3436	707	37	to	to	PART
inlawrev-3436	707	38	pedcor	pedcor	VERB
inlawrev-3436	707	39	,	,	PUNCT
inlawrev-3436	707	40	because	because	SCONJ
inlawrev-3436	707	41	the	the	DET
inlawrev-3436	707	42	deed	deed	NOUN
inlawrev-3436	707	43	restriction	restriction	NOUN
inlawrev-3436	707	44	required	require	VERB
inlawrev-3436	707	45	that	that	SCONJ
inlawrev-3436	707	46	forty	forty	NUM
inlawrev-3436	707	47	percent	percent	NOUN
inlawrev-3436	707	48	of	of	ADP
inlawrev-3436	707	49	the	the	DET
inlawrev-3436	707	50	units	unit	NOUN
inlawrev-3436	707	51	were	be	AUX
inlawrev-3436	707	52	to	to	PART
inlawrev-3436	707	53	be	be	AUX
inlawrev-3436	707	54	rented	rent	VERB
inlawrev-3436	707	55	below	below	ADP
inlawrev-3436	707	56	the	the	DET
inlawrev-3436	707	57	market	market	NOUN
inlawrev-3436	707	58	rate	rate	NOUN
inlawrev-3436	707	59	,	,	PUNCT
inlawrev-3436	707	60	it	it	PRON
inlawrev-3436	707	61	caused	cause	VERB
inlawrev-3436	707	62	an	an	DET
inlawrev-3436	707	63	economic	economic	ADJ
inlawrev-3436	707	64	loss	loss	NOUN
inlawrev-3436	707	65	of	of	ADP
inlawrev-3436	707	66	value	value	NOUN
inlawrev-3436	707	67	in	in	ADP
inlawrev-3436	707	68	the	the	DET
inlawrev-3436	707	69	form	form	NOUN
inlawrev-3436	707	70	of	of	ADP
inlawrev-3436	707	71	lost	lose	VERB
inlawrev-3436	707	72	rental	rental	NOUN
inlawrev-3436	707	73	income.^'*^	income.^'*^	NOUN
inlawrev-3436	707	74	furthermore	furthermore	ADV
inlawrev-3436	707	75	,	,	PUNCT
inlawrev-3436	707	76	it	it	PRON
inlawrev-3436	707	77	argued	argue	VERB
inlawrev-3436	707	78	that	that	SCONJ
inlawrev-3436	707	79	the	the	DET
inlawrev-3436	707	80	existence	existence	NOUN
inlawrev-3436	707	81	ofthe	ofthe	VERB
inlawrev-3436	707	82	low	low	ADJ
inlawrev-3436	707	83	-	-	PUNCT
inlawrev-3436	707	84	income	income	NOUN
inlawrev-3436	707	85	units	unit	NOUN
inlawrev-3436	707	86	decreased	decrease	VERB
inlawrev-3436	707	87	the	the	DET
inlawrev-3436	707	88	desirability	desirability	NOUN
inlawrev-3436	707	89	ofthe	ofthe	VERB
inlawrev-3436	707	90	other	other	ADJ
inlawrev-3436	707	91	units	unit	NOUN
inlawrev-3436	707	92	causing	cause	VERB
inlawrev-3436	707	93	the	the	DET
inlawrev-3436	707	94	complex	complex	NOUN
inlawrev-3436	707	95	to	to	PART
inlawrev-3436	707	96	experience	experience	VERB
inlawrev-3436	707	97	additional	additional	ADJ
inlawrev-3436	707	98	economic	economic	ADJ
inlawrev-3436	707	99	obsolescence.^'*^	obsolescence.^'*^	NOUN
inlawrev-3436	707	100	according	accord	VERB
inlawrev-3436	707	101	to	to	ADP
inlawrev-3436	707	102	pedcor	pedcor	VERB
inlawrev-3436	707	103	,	,	PUNCT
inlawrev-3436	707	104	these	these	DET
inlawrev-3436	707	105	external	external	ADJ
inlawrev-3436	707	106	factors	factor	NOUN
inlawrev-3436	707	107	justified	justify	VERB
inlawrev-3436	707	108	an	an	DET
inlawrev-3436	707	109	obsolescence	obsolescence	NOUN
inlawrev-3436	707	110	adjustment	adjustment	NOUN
inlawrev-3436	707	111	to	to	ADP
inlawrev-3436	707	112	the	the	DET
inlawrev-3436	707	113	property	property	NOUN
inlawrev-3436	707	114	assessment.^'*^	assessment.^'*^	PROPN
inlawrev-3436	707	115	in	in	ADP
inlawrev-3436	707	116	support	support	NOUN
inlawrev-3436	707	117	of	of	ADP
inlawrev-3436	707	118	its	its	PRON
inlawrev-3436	707	119	final	final	ADJ
inlawrev-3436	707	120	determination	determination	NOUN
inlawrev-3436	707	121	,	,	PUNCT
inlawrev-3436	707	122	the	the	DET
inlawrev-3436	707	123	state	state	NOUN
inlawrev-3436	707	124	board	board	NOUN
inlawrev-3436	707	125	argued	argue	VERB
inlawrev-3436	707	126	that	that	SCONJ
inlawrev-3436	707	127	the	the	DET
inlawrev-3436	707	128	deed	deed	NOUN
inlawrev-3436	707	129	restriction	restriction	NOUN
inlawrev-3436	707	130	could	could	AUX
inlawrev-3436	707	131	not	not	PART
inlawrev-3436	707	132	constitute	constitute	VERB
inlawrev-3436	707	133	economic	economic	ADJ
inlawrev-3436	707	134	obsolescence	obsolescence	NOUN
inlawrev-3436	707	135	because	because	SCONJ
inlawrev-3436	707	136	it	it	PRON
inlawrev-3436	707	137	was	be	AUX
inlawrev-3436	707	138	not	not	PART
inlawrev-3436	707	139	external	external	ADJ
inlawrev-3436	707	140	to	to	ADP
inlawrev-3436	707	141	the	the	DET
inlawrev-3436	707	142	property.^'*^	property.^'*^	NOUN
inlawrev-3436	707	143	alternatively	alternatively	ADV
inlawrev-3436	707	144	,	,	PUNCT
inlawrev-3436	707	145	it	it	PRON
inlawrev-3436	707	146	argued	argue	VERB
inlawrev-3436	707	147	that	that	SCONJ
inlawrev-3436	707	148	an	an	DET
inlawrev-3436	707	149	adjustment	adjustment	NOUN
inlawrev-3436	707	150	for	for	ADP
inlawrev-3436	707	151	obsolescence	obsolescence	NOUN
inlawrev-3436	707	152	is	be	AUX
inlawrev-3436	707	153	not	not	PART
inlawrev-3436	707	154	warranted	warrant	VERB
inlawrev-3436	707	155	because	because	SCONJ
inlawrev-3436	707	156	any	any	DET
inlawrev-3436	707	157	loss	loss	NOUN
inlawrev-3436	707	158	of	of	ADP
inlawrev-3436	707	159	value	value	NOUN
inlawrev-3436	707	160	was	be	AUX
inlawrev-3436	707	161	caused	cause	VERB
inlawrev-3436	707	162	by	by	ADP
inlawrev-3436	707	163	a	a	DET
inlawrev-3436	707	164	deed	deed	NOUN
inlawrev-3436	707	165	restriction	restriction	NOUN
inlawrev-3436	707	166	entered	enter	VERB
inlawrev-3436	707	167	into	into	ADP
inlawrev-3436	707	168	voluntarily	voluntarily	ADV
inlawrev-3436	707	169	by	by	ADP
inlawrev-3436	707	170	the	the	DET
inlawrev-3436	707	171	property	property	NOUN
inlawrev-3436	707	172	owner.^*^	owner.^*^	NOUN
inlawrev-3436	707	173	the	the	DET
inlawrev-3436	707	174	court	court	NOUN
inlawrev-3436	707	175	found	find	VERB
inlawrev-3436	707	176	no	no	DET
inlawrev-3436	707	177	merit	merit	NOUN
inlawrev-3436	707	178	in	in	ADP
inlawrev-3436	707	179	these	these	DET
inlawrev-3436	707	180	two	two	NUM
inlawrev-3436	707	181	arguments.^'*^	arguments.^'*^	NUM
inlawrev-3436	707	182	it	it	PRON
inlawrev-3436	707	183	explained	explain	VERB
inlawrev-3436	707	184	that	that	SCONJ
inlawrev-3436	707	185	the	the	DET
inlawrev-3436	707	186	external	external	ADJ
inlawrev-3436	707	187	factor	factor	NOUN
inlawrev-3436	707	188	at	at	ADP
inlawrev-3436	707	189	work	work	NOUN
inlawrev-3436	707	190	in	in	ADP
inlawrev-3436	707	191	such	such	DET
inlawrev-3436	707	192	a	a	DET
inlawrev-3436	707	193	case	case	NOUN
inlawrev-3436	707	194	is	be	AUX
inlawrev-3436	707	195	not	not	PART
inlawrev-3436	707	196	the	the	DET
inlawrev-3436	707	197	deed	deed	NOUN
inlawrev-3436	707	198	restriction	restriction	NOUN
inlawrev-3436	707	199	itself	itself	PRON
inlawrev-3436	707	200	but	but	CCONJ
inlawrev-3436	707	201	rather	rather	ADV
inlawrev-3436	707	202	the	the	DET
inlawrev-3436	707	203	marketplace	marketplace	NOUN
inlawrev-3436	707	204	's	's	PART
inlawrev-3436	707	205	reaction	reaction	NOUN
inlawrev-3436	707	206	to	to	ADP
inlawrev-3436	707	207	that	that	DET
inlawrev-3436	707	208	restriction.^"*^	restriction.^"*^	NOUN
inlawrev-3436	707	209	it	it	PRON
inlawrev-3436	707	210	also	also	ADV
inlawrev-3436	707	211	held	hold	VERB
inlawrev-3436	707	212	that	that	SCONJ
inlawrev-3436	707	213	a	a	DET
inlawrev-3436	707	214	deed	deed	NOUN
inlawrev-3436	707	215	restriction	restriction	NOUN
inlawrev-3436	707	216	that	that	PRON
inlawrev-3436	707	217	causes	cause	VERB
inlawrev-3436	707	218	property	property	NOUN
inlawrev-3436	707	219	to	to	PART
inlawrev-3436	707	220	lose	lose	VERB
inlawrev-3436	707	221	value	value	NOUN
inlawrev-3436	707	222	does	do	AUX
inlawrev-3436	707	223	not	not	PART
inlawrev-3436	707	224	have	have	VERB
inlawrev-3436	707	225	a	a	DET
inlawrev-3436	707	226	different	different	ADJ
inlawrev-3436	707	227	effect	effect	NOUN
inlawrev-3436	707	228	merely	merely	ADV
inlawrev-3436	707	229	because	because	SCONJ
inlawrev-3436	707	230	the	the	DET
inlawrev-3436	707	231	owner	owner	NOUN
inlawrev-3436	707	232	entered	enter	VERB
inlawrev-3436	707	233	into	into	ADP
inlawrev-3436	707	234	the	the	DET
inlawrev-3436	707	235	restriction	restriction	NOUN
inlawrev-3436	707	236	voluntarily	voluntarily	ADV
inlawrev-3436	707	237	.^^^	.^^^	PUNCT
inlawrev-3436	708	1	the	the	DET
inlawrev-3436	708	2	court	court	NOUN
inlawrev-3436	708	3	upheld	uphold	VERB
inlawrev-3436	708	4	the	the	DET
inlawrev-3436	708	5	state	state	PROPN
inlawrev-3436	708	6	board	board	NOUN
inlawrev-3436	708	7	's	's	PART
inlawrev-3436	708	8	final	final	ADJ
inlawrev-3436	708	9	determination	determination	NOUN
inlawrev-3436	708	10	based	base	VERB
inlawrev-3436	708	11	on	on	ADP
inlawrev-3436	708	12	its	its	PRON
inlawrev-3436	708	13	third	third	ADJ
inlawrev-3436	708	14	argument,^"*^	argument,^"*^	NOUN
inlawrev-3436	708	15	the	the	DET
inlawrev-3436	708	16	board	board	NOUN
inlawrev-3436	708	17	suggested	suggest	VERB
inlawrev-3436	708	18	that	that	SCONJ
inlawrev-3436	708	19	the	the	DET
inlawrev-3436	708	20	proposed	propose	VERB
inlawrev-3436	708	21	assessment	assessment	NOUN
inlawrev-3436	708	22	adjustment	adjustment	NOUN
inlawrev-3436	708	23	was	be	AUX
inlawrev-3436	708	24	inappropriate	inappropriate	ADJ
inlawrev-3436	708	25	because	because	SCONJ
inlawrev-3436	708	26	the	the	DET
inlawrev-3436	708	27	deed	deed	NOUN
inlawrev-3436	708	28	restrictions	restriction	NOUN
inlawrev-3436	708	29	did	do	AUX
inlawrev-3436	708	30	not	not	PART
inlawrev-3436	708	31	cause	cause	VERB
inlawrev-3436	708	32	the	the	DET
inlawrev-3436	708	33	apartment	apartment	NOUN
inlawrev-3436	708	34	complex	complex	NOUN
inlawrev-3436	708	35	economic	economic	ADJ
inlawrev-3436	708	36	obsolescence.^*^	obsolescence.^*^	NOUN
inlawrev-3436	708	37	it	it	PRON
inlawrev-3436	708	38	justified	justify	VERB
inlawrev-3436	708	39	this	this	DET
inlawrev-3436	708	40	conclusion	conclusion	NOUN
inlawrev-3436	708	41	by	by	ADP
inlawrev-3436	708	42	explaining	explain	VERB
inlawrev-3436	708	43	that	that	PRON
inlawrev-3436	708	44	to	to	PART
inlawrev-3436	708	45	accurately	accurately	ADV
inlawrev-3436	708	46	determine	determine	VERB
inlawrev-3436	708	47	whether	whether	SCONJ
inlawrev-3436	708	48	the	the	DET
inlawrev-3436	708	49	deed	deed	NOUN
inlawrev-3436	708	50	restrictions	restriction	NOUN
inlawrev-3436	708	51	resulted	result	VERB
inlawrev-3436	708	52	in	in	ADP
inlawrev-3436	708	53	obsolescence	obsolescence	NOUN
inlawrev-3436	708	54	,	,	PUNCT
inlawrev-3436	708	55	the	the	DET
inlawrev-3436	708	56	financial	financial	ADJ
inlawrev-3436	708	57	benefits	benefit	NOUN
inlawrev-3436	708	58	provided	provide	VERB
inlawrev-3436	708	59	by	by	ADP
inlawrev-3436	708	60	the	the	DET
inlawrev-3436	708	61	resulting	result	VERB
inlawrev-3436	708	62	tax	tax	NOUN
inlawrev-3436	708	63	incentives	incentive	NOUN
inlawrev-3436	708	64	must	must	AUX
inlawrev-3436	708	65	be	be	AUX
inlawrev-3436	708	66	accounted	account	VERB
inlawrev-3436	708	67	for.^^^	for.^^^	PROPN
inlawrev-3436	708	68	according	accord	VERB
inlawrev-3436	708	69	to	to	ADP
inlawrev-3436	708	70	the	the	DET
inlawrev-3436	708	71	state	state	NOUN
inlawrev-3436	708	72	board	board	NOUN
inlawrev-3436	708	73	,	,	PUNCT
inlawrev-3436	708	74	these	these	DET
inlawrev-3436	708	75	benefits	benefit	NOUN
inlawrev-3436	708	76	counteracted	counteract	VERB
inlawrev-3436	708	77	any	any	DET
inlawrev-3436	708	78	decrease	decrease	NOUN
inlawrev-3436	708	79	in	in	ADP
inlawrev-3436	708	80	income	income	NOUN
inlawrev-3436	708	81	caused	cause	VERB
inlawrev-3436	708	82	by	by	ADP
inlawrev-3436	708	83	the	the	DET
inlawrev-3436	708	84	restrictions.^^	restrictions.^^	NOUN
inlawrev-3436	708	85	'	'	PUNCT
inlawrev-3436	708	86	therefore	therefore	ADV
inlawrev-3436	708	87	,	,	PUNCT
inlawrev-3436	708	88	the	the	DET
inlawrev-3436	708	89	complex	complex	NOUN
inlawrev-3436	708	90	actually	actually	ADV
inlawrev-3436	708	91	experienced	experience	VERB
inlawrev-3436	708	92	no	no	DET
inlawrev-3436	708	93	economic	economic	ADJ
inlawrev-3436	708	94	obsolescence.^^^	obsolescence.^^^	NOUN
inlawrev-3436	708	95	the	the	DET
inlawrev-3436	708	96	court	court	NOUN
inlawrev-3436	708	97	rejected	reject	VERB
inlawrev-3436	708	98	pedcor	pedcor	NOUN
inlawrev-3436	708	99	'	'	PART
inlawrev-3436	708	100	s	s	NOUN
inlawrev-3436	708	101	argument	argument	NOUN
inlawrev-3436	708	102	that	that	SCONJ
inlawrev-3436	708	103	any	any	DET
inlawrev-3436	708	104	benefits	benefit	NOUN
inlawrev-3436	708	105	from	from	ADP
inlawrev-3436	708	106	the	the	DET
inlawrev-3436	708	107	tax	tax	NOUN
inlawrev-3436	708	108	238	238	NUM
inlawrev-3436	708	109	.	.	PUNCT
inlawrev-3436	709	1	see	see	VERB
inlawrev-3436	709	2	ind	ind	PROPN
inlawrev-3436	709	3	.	.	PUNCT
inlawrev-3436	710	1	admin	admin	PROPN
inlawrev-3436	710	2	.	.	PUNCT
inlawrev-3436	710	3	code	code	PROPN
inlawrev-3436	710	4	tit	tit	PROPN
inlawrev-3436	710	5	.	.	PUNCT
inlawrev-3436	711	1	50	50	NUM
inlawrev-3436	711	2	,	,	PUNCT
inlawrev-3436	711	3	r.	r.	NOUN
inlawrev-3436	711	4	2.21	2.21	NUM
inlawrev-3436	711	5	0	0	NUM
inlawrev-3436	711	6	-	-	SYM
inlawrev-3436	711	7	7	7	NUM
inlawrev-3436	711	8	(	(	PUNCT
inlawrev-3436	711	9	1	1	NUM
inlawrev-3436	711	10	996	996	NUM
inlawrev-3436	711	11	)	)	PUNCT
inlawrev-3436	711	12	.	.	PUNCT
inlawrev-3436	712	1	the	the	DET
inlawrev-3436	712	2	issue	issue	NOUN
inlawrev-3436	712	3	ofphysical	ofphysical	ADJ
inlawrev-3436	712	4	depreciation	depreciation	NOUN
inlawrev-3436	712	5	was	be	AUX
inlawrev-3436	712	6	not	not	PART
inlawrev-3436	712	7	involved	involve	VERB
inlawrev-3436	712	8	in	in	ADP
inlawrev-3436	712	9	pedcor	pedcor	NOUN
inlawrev-3436	712	10	and	and	CCONJ
inlawrev-3436	712	11	will	will	AUX
inlawrev-3436	712	12	,	,	PUNCT
inlawrev-3436	712	13	therefore	therefore	ADV
inlawrev-3436	712	14	,	,	PUNCT
inlawrev-3436	712	15	not	not	PART
inlawrev-3436	712	16	be	be	AUX
inlawrev-3436	712	17	discussed	discuss	VERB
inlawrev-3436	712	18	in	in	ADP
inlawrev-3436	712	19	this	this	DET
inlawrev-3436	712	20	article	article	NOUN
inlawrev-3436	712	21	.	.	PUNCT
inlawrev-3436	713	1	239	239	NUM
inlawrev-3436	713	2	.	.	PUNCT
inlawrev-3436	713	3	see	see	VERB
inlawrev-3436	713	4	i	i	PRON
inlawrev-3436	713	5	d.	d.	PROPN
inlawrev-3436	713	6	240	240	NUM
inlawrev-3436	713	7	.	.	PUNCT
inlawrev-3436	714	1	see/'ec^cor	see/'ec^cor	PROPN
inlawrev-3436	714	2	,	,	PUNCT
inlawrev-3436	714	3	715n.e.2dat436	715n.e.2dat436	NUM
inlawrev-3436	714	4	.	.	PUNCT
inlawrev-3436	715	1	241	241	X
inlawrev-3436	715	2	.	.	PUNCT
inlawrev-3436	716	1	see	see	VERB
inlawrev-3436	716	2	i	i	PRON
inlawrev-3436	716	3	d.	d.	PROPN
inlawrev-3436	716	4	242	242	NUM
inlawrev-3436	716	5	.	.	PUNCT
inlawrev-3436	717	1	see	see	VERB
inlawrev-3436	717	2	i	i	PRON
inlawrev-3436	717	3	d.	d.	PROPN
inlawrev-3436	717	4	243	243	NUM
inlawrev-3436	717	5	.	.	PUNCT
inlawrev-3436	718	1	see	see	VERB
inlawrev-3436	718	2	i	i	PRON
inlawrev-3436	718	3	d.	d.	PROPN
inlawrev-3436	718	4	244	244	NUM
inlawrev-3436	718	5	.	.	PUNCT
inlawrev-3436	719	1	see	see	VERB
inlawrev-3436	719	2	i	i	PRON
inlawrev-3436	719	3	d.	d.	PROPN
inlawrev-3436	719	4	245	245	NUM
inlawrev-3436	719	5	.	.	PUNCT
inlawrev-3436	720	1	see	see	VERB
inlawrev-3436	720	2	\d	\d	NOUN
inlawrev-3436	720	3	.	.	PUNCT
inlawrev-3436	721	1	246	246	NUM
inlawrev-3436	721	2	.	.	PUNCT
inlawrev-3436	722	1	see	see	VERB
inlawrev-3436	722	2	i	i	PRON
inlawrev-3436	722	3	d.	d.	PROPN
inlawrev-3436	722	4	at	at	ADP
inlawrev-3436	722	5	437	437	NUM
inlawrev-3436	722	6	.	.	PUNCT
inlawrev-3436	722	7	247	247	NUM
inlawrev-3436	722	8	.	.	PUNCT
inlawrev-3436	723	1	see	see	VERB
inlawrev-3436	723	2	i	i	PROPN
inlawrev-3436	723	3	d	d	PROPN
inlawrev-3436	723	4	248	248	NUM
inlawrev-3436	723	5	.	.	PUNCT
inlawrev-3436	724	1	see	see	VERB
inlawrev-3436	724	2	i	i	PRON
inlawrev-3436	724	3	d.	d.	PROPN
inlawrev-3436	724	4	at	at	ADP
inlawrev-3436	724	5	439	439	NUM
inlawrev-3436	724	6	.	.	PUNCT
inlawrev-3436	725	1	249	249	NUM
inlawrev-3436	725	2	.	.	PUNCT
inlawrev-3436	726	1	see	see	VERB
inlawrev-3436	726	2	i	i	PRON
inlawrev-3436	726	3	d	d	PROPN
inlawrev-3436	726	4	at	at	ADP
inlawrev-3436	726	5	437	437	NUM
inlawrev-3436	726	6	.	.	PUNCT
inlawrev-3436	727	1	250	250	NUM
inlawrev-3436	727	2	.	.	PUNCT
inlawrev-3436	728	1	see	see	VERB
inlawrev-3436	728	2	i	i	PRON
inlawrev-3436	728	3	d.	d.	PROPN
inlawrev-3436	728	4	25	25	NUM
inlawrev-3436	728	5	1	1	NUM
inlawrev-3436	728	6	.	.	PUNCT
inlawrev-3436	729	1	see	see	VERB
inlawrev-3436	729	2	i	i	PRON
inlawrev-3436	729	3	d.	d.	PROPN
inlawrev-3436	729	4	252	252	NUM
inlawrev-3436	729	5	.	.	PUNCT
inlawrev-3436	730	1	see	see	VERB
inlawrev-3436	730	2	i	i	PRON
inlawrev-3436	730	3	d.	d.	PROPN
inlawrev-3436	730	4	1474	1474	NUM
inlawrev-3436	730	5	indiana	indiana	PROPN
inlawrev-3436	730	6	law	law	PROPN
inlawrev-3436	730	7	review	review	NOUN
inlawrev-3436	731	1	[	[	X
inlawrev-3436	731	2	vol	vol	NOUN
inlawrev-3436	731	3	.	.	PUNCT
inlawrev-3436	732	1	33:1455	33:1455	PROPN
inlawrev-3436	732	2	incentives	incentive	NOUN
inlawrev-3436	732	3	were	be	AUX
inlawrev-3436	732	4	speculative	speculative	ADJ
inlawrev-3436	732	5	because	because	SCONJ
inlawrev-3436	732	6	they	they	PRON
inlawrev-3436	732	7	are	be	AUX
inlawrev-3436	732	8	subject	subject	ADJ
inlawrev-3436	732	9	to	to	ADP
inlawrev-3436	732	10	recapture	recapture	VERB
inlawrev-3436	732	11	ifthe	ifthe	PROPN
inlawrev-3436	732	12	apartment	apartment	NOUN
inlawrev-3436	732	13	complex	complex	NOUN
inlawrev-3436	732	14	stopped	stop	VERB
inlawrev-3436	732	15	renting	rent	VERB
inlawrev-3436	732	16	to	to	ADP
inlawrev-3436	732	17	low	low	ADJ
inlawrev-3436	732	18	-	-	PUNCT
inlawrev-3436	732	19	income	income	NOUN
inlawrev-3436	732	20	tenants.^^^	tenants.^^^	NOUN
inlawrev-3436	732	21	it	it	PRON
inlawrev-3436	732	22	explained	explain	VERB
inlawrev-3436	732	23	that	that	SCONJ
inlawrev-3436	732	24	the	the	DET
inlawrev-3436	732	25	argument	argument	NOUN
inlawrev-3436	732	26	itself	itself	PRON
inlawrev-3436	732	27	speculated	speculate	VERB
inlawrev-3436	732	28	that	that	DET
inlawrev-3436	732	29	pedcor	pedcor	NOUN
inlawrev-3436	732	30	would	would	AUX
inlawrev-3436	732	31	stop	stop	VERB
inlawrev-3436	732	32	renting	rent	VERB
inlawrev-3436	732	33	to	to	ADP
inlawrev-3436	732	34	low	low	ADJ
inlawrev-3436	732	35	-	-	PUNCT
inlawrev-3436	732	36	income	income	NOUN
inlawrev-3436	732	37	tenants.^^	tenants.^^	NOUN
inlawrev-3436	732	38	"	"	PUNCT
inlawrev-3436	732	39	*	*	PUNCT
inlawrev-3436	732	40	furthermore	furthermore	ADV
inlawrev-3436	732	41	,	,	PUNCT
inlawrev-3436	732	42	it	it	PRON
inlawrev-3436	732	43	found	find	VERB
inlawrev-3436	732	44	the	the	DET
inlawrev-3436	732	45	point	point	NOUN
inlawrev-3436	732	46	moot	moot	NOUN
inlawrev-3436	732	47	because	because	SCONJ
inlawrev-3436	732	48	the	the	DET
inlawrev-3436	732	49	tax	tax	NOUN
inlawrev-3436	732	50	benefits	benefit	NOUN
inlawrev-3436	732	51	were	be	AUX
inlawrev-3436	732	52	established	establish	VERB
inlawrev-3436	732	53	for	for	ADP
inlawrev-3436	732	54	the	the	DET
inlawrev-3436	732	55	tax	tax	NOUN
inlawrev-3436	732	56	years	year	NOUN
inlawrev-3436	732	57	in	in	ADP
inlawrev-3436	732	58	issue.^^^	issue.^^^	PROPN
inlawrev-3436	732	59	the	the	DET
inlawrev-3436	732	60	court	court	NOUN
inlawrev-3436	732	61	also	also	ADV
inlawrev-3436	732	62	suggested	suggest	VERB
inlawrev-3436	732	63	that	that	SCONJ
inlawrev-3436	732	64	if	if	SCONJ
inlawrev-3436	732	65	pedcor	pedcor	NOUN
inlawrev-3436	732	66	stopped	stop	VERB
inlawrev-3436	732	67	renting	rent	VERB
inlawrev-3436	732	68	to	to	ADP
inlawrev-3436	732	69	low	low	ADJ
inlawrev-3436	732	70	-	-	PUNCT
inlawrev-3436	732	71	income	income	NOUN
inlawrev-3436	732	72	tenants	tenant	NOUN
inlawrev-3436	732	73	,	,	PUNCT
inlawrev-3436	732	74	it	it	PRON
inlawrev-3436	732	75	would	would	AUX
inlawrev-3436	732	76	likely	likely	ADV
inlawrev-3436	732	77	have	have	VERB
inlawrev-3436	732	78	additional	additional	ADJ
inlawrev-3436	732	79	rental	rental	ADJ
inlawrev-3436	732	80	income	income	NOUN
inlawrev-3436	732	81	as	as	ADP
inlawrev-3436	732	82	a	a	DET
inlawrev-3436	732	83	result	result	NOUN
inlawrev-3436	732	84	of	of	ADP
inlawrev-3436	732	85	increasing	increase	VERB
inlawrev-3436	732	86	its	its	PRON
inlawrev-3436	732	87	rates	rate	NOUN
inlawrev-3436	732	88	to	to	PART
inlawrev-3436	732	89	market	market	VERB
inlawrev-3436	732	90	value.^^^	value.^^^	NOUN
inlawrev-3436	732	91	the	the	DET
inlawrev-3436	732	92	court	court	NOUN
inlawrev-3436	732	93	held	hold	VERB
inlawrev-3436	732	94	that	that	SCONJ
inlawrev-3436	732	95	in	in	ADP
inlawrev-3436	732	96	light	light	NOUN
inlawrev-3436	732	97	of	of	ADP
inlawrev-3436	732	98	the	the	DET
inlawrev-3436	732	99	state	state	NOUN
inlawrev-3436	732	100	board	board	NOUN
inlawrev-3436	732	101	's	's	PART
inlawrev-3436	732	102	conclusion	conclusion	NOUN
inlawrev-3436	732	103	about	about	ADP
inlawrev-3436	732	104	the	the	DET
inlawrev-3436	732	105	tax	tax	NOUN
inlawrev-3436	732	106	incentives	incentive	NOUN
inlawrev-3436	732	107	,	,	PUNCT
inlawrev-3436	732	108	pedcor	pedcor	NOUN
inlawrev-3436	732	109	was	be	AUX
inlawrev-3436	732	110	obligated	obligate	VERB
inlawrev-3436	732	111	to	to	PART
inlawrev-3436	732	112	present	present	VERB
inlawrev-3436	732	113	evidence	evidence	NOUN
inlawrev-3436	732	114	demonstrating	demonstrate	VERB
inlawrev-3436	732	115	that	that	SCONJ
inlawrev-3436	732	116	benefits	benefit	NOUN
inlawrev-3436	732	117	did	do	AUX
inlawrev-3436	732	118	not	not	PART
inlawrev-3436	732	119	make	make	VERB
inlawrev-3436	732	120	up	up	ADP
inlawrev-3436	732	121	for	for	ADP
inlawrev-3436	732	122	the	the	DET
inlawrev-3436	732	123	loss	loss	NOUN
inlawrev-3436	732	124	ofvalue	ofvalue	NOUN
inlawrev-3436	732	125	caused	cause	VERB
inlawrev-3436	732	126	by	by	ADP
inlawrev-3436	732	127	the	the	DET
inlawrev-3436	732	128	restrictions.^^^	restrictions.^^^	NOUN
inlawrev-3436	732	129	because	because	SCONJ
inlawrev-3436	732	130	no	no	DET
inlawrev-3436	732	131	such	such	ADJ
inlawrev-3436	732	132	evidence	evidence	NOUN
inlawrev-3436	732	133	was	be	AUX
inlawrev-3436	732	134	shown	show	VERB
inlawrev-3436	732	135	,	,	PUNCT
inlawrev-3436	732	136	the	the	DET
inlawrev-3436	732	137	final	final	ADJ
inlawrev-3436	732	138	determination	determination	NOUN
inlawrev-3436	732	139	was	be	AUX
inlawrev-3436	732	140	upheld.^^^	upheld.^^^	PROPN
inlawrev-3436	732	141	in	in	ADP
inlawrev-3436	732	142	phelps	phelps	PROPN
inlawrev-3436	732	143	dodge	dodge	VERB
inlawrev-3436	733	1	v.	v.	ADP
inlawrev-3436	733	2	state	state	NOUN
inlawrev-3436	733	3	boardoftax	boardoftax	NOUN
inlawrev-3436	733	4	commissioners	commissioner	NOUN
inlawrev-3436	734	1	,	,	PUNCT
inlawrev-3436	734	2	^^^	^^^	ADP
inlawrev-3436	734	3	the	the	DET
inlawrev-3436	734	4	court	court	NOUN
inlawrev-3436	734	5	held	hold	VERB
inlawrev-3436	734	6	that	that	SCONJ
inlawrev-3436	734	7	it	it	PRON
inlawrev-3436	734	8	will	will	AUX
inlawrev-3436	734	9	not	not	PART
inlawrev-3436	734	10	consider	consider	VERB
inlawrev-3436	734	11	taxpayer	taxpayer	NOUN
inlawrev-3436	734	12	complaints	complaint	NOUN
inlawrev-3436	734	13	concerning	concern	VERB
inlawrev-3436	734	14	influence	influence	NOUN
inlawrev-3436	734	15	factors	factor	NOUN
inlawrev-3436	734	16	in	in	ADP
inlawrev-3436	734	17	cases	case	NOUN
inlawrev-3436	734	18	where	where	SCONJ
inlawrev-3436	734	19	the	the	DET
inlawrev-3436	734	20	state	state	NOUN
inlawrev-3436	734	21	board	board	NOUN
inlawrev-3436	734	22	holds	hold	VERB
inlawrev-3436	734	23	a	a	DET
inlawrev-3436	734	24	hearing	hearing	NOUN
inlawrev-3436	734	25	concerning	concern	VERB
inlawrev-3436	734	26	an	an	DET
inlawrev-3436	734	27	assessment	assessment	NOUN
inlawrev-3436	734	28	unless	unless	SCONJ
inlawrev-3436	734	29	the	the	DET
inlawrev-3436	734	30	taxpayer	taxpayer	NOUN
inlawrev-3436	734	31	has	have	AUX
inlawrev-3436	734	32	presented	present	VERB
inlawrev-3436	734	33	probative	probative	ADJ
inlawrev-3436	734	34	evidence	evidence	NOUN
inlawrev-3436	734	35	that	that	PRON
inlawrev-3436	734	36	would	would	AUX
inlawrev-3436	734	37	support	support	VERB
inlawrev-3436	734	38	an	an	DET
inlawrev-3436	734	39	application	application	NOUN
inlawrev-3436	734	40	of	of	ADP
inlawrev-3436	734	41	a	a	DET
inlawrev-3436	734	42	negative	negative	ADJ
inlawrev-3436	734	43	influence	influence	NOUN
inlawrev-3436	734	44	factor	factor	NOUN
inlawrev-3436	734	45	and	and	CCONJ
inlawrev-3436	734	46	a	a	DET
inlawrev-3436	734	47	quantification	quantification	NOUN
inlawrev-3436	734	48	of	of	ADP
inlawrev-3436	734	49	that	that	DET
inlawrev-3436	734	50	influence	influence	NOUN
inlawrev-3436	734	51	factor	factor	NOUN
inlawrev-3436	734	52	at	at	ADP
inlawrev-3436	734	53	the	the	DET
inlawrev-3436	734	54	administrative	administrative	ADJ
inlawrev-3436	734	55	level.^^	level.^^	PUNCT
inlawrev-3436	735	1	phelps	phelps	PROPN
inlawrev-3436	735	2	dodge	dodge	VERB
inlawrev-3436	735	3	(	(	PUNCT
inlawrev-3436	735	4	"	"	PUNCT
inlawrev-3436	735	5	phelps	phelp	NOUN
inlawrev-3436	735	6	"	"	PUNCT
inlawrev-3436	735	7	)	)	PUNCT
inlawrev-3436	735	8	appealed	appeal	VERB
inlawrev-3436	735	9	the	the	DET
inlawrev-3436	735	10	final	final	ADJ
inlawrev-3436	735	11	determination	determination	NOUN
inlawrev-3436	735	12	ofthe	ofthe	NOUN
inlawrev-3436	735	13	state	state	NOUN
inlawrev-3436	735	14	board	board	NOUN
inlawrev-3436	735	15	regarding	regard	VERB
inlawrev-3436	735	16	the	the	DET
inlawrev-3436	735	17	assessment	assessment	NOUN
inlawrev-3436	735	18	oftwo	oftwo	VERB
inlawrev-3436	735	19	parcels	parcel	NOUN
inlawrev-3436	735	20	of	of	ADP
inlawrev-3436	735	21	land	land	NOUN
inlawrev-3436	735	22	it	it	PRON
inlawrev-3436	735	23	owned.^^	owned.^^	PUNCT
inlawrev-3436	735	24	'	'	PUNCT
inlawrev-3436	736	1	the	the	DET
inlawrev-3436	736	2	case	case	NOUN
inlawrev-3436	736	3	focused	focus	VERB
inlawrev-3436	736	4	on	on	ADP
inlawrev-3436	736	5	the	the	DET
inlawrev-3436	736	6	obsolescence	obsolescence	NOUN
inlawrev-3436	736	7	depreciation	depreciation	NOUN
inlawrev-3436	736	8	applied	apply	VERB
inlawrev-3436	736	9	to	to	ADP
inlawrev-3436	736	10	the	the	DET
inlawrev-3436	736	11	improvements	improvement	NOUN
inlawrev-3436	736	12	in	in	ADP
inlawrev-3436	736	13	the	the	DET
inlawrev-3436	736	14	state	state	NOUN
inlawrev-3436	736	15	board	board	NOUN
inlawrev-3436	736	16	's	's	PART
inlawrev-3436	736	17	final	final	ADJ
inlawrev-3436	736	18	determination.^^^	determination.^^^	PROPN
inlawrev-3436	736	19	phelps	phelps	PROPN
inlawrev-3436	736	20	argued	argue	VERB
inlawrev-3436	736	21	that	that	SCONJ
inlawrev-3436	736	22	the	the	DET
inlawrev-3436	736	23	state	state	NOUN
inlawrev-3436	736	24	board	board	NOUN
inlawrev-3436	736	25	did	do	AUX
inlawrev-3436	736	26	not	not	PART
inlawrev-3436	736	27	have	have	VERB
inlawrev-3436	736	28	substantial	substantial	ADJ
inlawrev-3436	736	29	evidentiary	evidentiary	ADJ
inlawrev-3436	736	30	support	support	NOUN
inlawrev-3436	736	31	for	for	ADP
inlawrev-3436	736	32	(	(	PUNCT
inlawrev-3436	736	33	1	1	X
inlawrev-3436	736	34	)	)	PUNCT
inlawrev-3436	736	35	its	its	PRON
inlawrev-3436	736	36	quantification	quantification	NOUN
inlawrev-3436	736	37	ofthe	ofthe	NOUN
inlawrev-3436	736	38	improvements	improvement	NOUN
inlawrev-3436	736	39	'	'	PART
inlawrev-3436	736	40	obsolescence	obsolescence	NOUN
inlawrev-3436	736	41	,	,	PUNCT
inlawrev-3436	736	42	(	(	PUNCT
inlawrev-3436	736	43	2	2	X
inlawrev-3436	736	44	)	)	PUNCT
inlawrev-3436	736	45	its	its	PRON
inlawrev-3436	736	46	determination	determination	NOUN
inlawrev-3436	736	47	of	of	ADP
inlawrev-3436	736	48	the	the	DET
inlawrev-3436	736	49	improvements	improvement	NOUN
inlawrev-3436	736	50	'	'	PART
inlawrev-3436	736	51	condition	condition	NOUN
inlawrev-3436	736	52	,	,	PUNCT
inlawrev-3436	736	53	and	and	CCONJ
inlawrev-3436	736	54	(	(	PUNCT
inlawrev-3436	736	55	3	3	X
inlawrev-3436	736	56	)	)	PUNCT
inlawrev-3436	736	57	its	its	PRON
inlawrev-3436	736	58	quantification	quantification	NOUN
inlawrev-3436	736	59	of	of	ADP
inlawrev-3436	736	60	certain	certain	ADJ
inlawrev-3436	736	61	"	"	PUNCT
inlawrev-3436	736	62	negative	negative	ADJ
inlawrev-3436	736	63	influence	influence	NOUN
inlawrev-3436	736	64	"	"	PUNCT
inlawrev-3436	736	65	factors	factor	NOUN
inlawrev-3436	736	66	.	.	PUNCT
inlawrev-3436	737	1	^^^	^^^	ADJ
inlawrev-3436	737	2	additionally	additionally	ADV
inlawrev-3436	737	3	,	,	PUNCT
inlawrev-3436	737	4	phelps	phelp	NOUN
inlawrev-3436	737	5	argued	argue	VERB
inlawrev-3436	737	6	that	that	SCONJ
inlawrev-3436	737	7	the	the	DET
inlawrev-3436	737	8	state	state	NOUN
inlawrev-3436	737	9	board	board	NOUN
inlawrev-3436	737	10	incorrectly	incorrectly	ADV
inlawrev-3436	737	11	determined	determine	VERB
inlawrev-3436	737	12	the	the	DET
inlawrev-3436	737	13	age	age	NOUN
inlawrev-3436	737	14	of	of	ADP
inlawrev-3436	737	15	the	the	DET
inlawrev-3436	737	16	improvements	improvement	NOUN
inlawrev-3436	737	17	and	and	CCONJ
inlawrev-3436	737	18	used	use	VERB
inlawrev-3436	737	19	the	the	DET
inlawrev-3436	737	20	wrong	wrong	ADJ
inlawrev-3436	737	21	tables	table	NOUN
inlawrev-3436	737	22	in	in	ADP
inlawrev-3436	737	23	determining	determine	VERB
inlawrev-3436	737	24	the	the	DET
inlawrev-3436	737	25	amount	amount	NOUN
inlawrev-3436	737	26	of	of	ADP
inlawrev-3436	737	27	physical	physical	ADJ
inlawrev-3436	737	28	depreciation	depreciation	NOUN
inlawrev-3436	737	29	for	for	ADP
inlawrev-3436	737	30	the	the	DET
inlawrev-3436	737	31	improvements	improvement	NOUN
inlawrev-3436	737	32	.	.	PUNCT
inlawrev-3436	738	1	^^"^	^^"^	VERB
inlawrev-3436	738	2	the	the	DET
inlawrev-3436	738	3	court	court	NOUN
inlawrev-3436	738	4	first	first	ADV
inlawrev-3436	738	5	considered	consider	VERB
inlawrev-3436	738	6	whether	whether	SCONJ
inlawrev-3436	738	7	the	the	DET
inlawrev-3436	738	8	state	state	NOUN
inlawrev-3436	738	9	board	board	NOUN
inlawrev-3436	738	10	had	have	VERB
inlawrev-3436	738	11	substantial	substantial	ADJ
inlawrev-3436	738	12	evidentiary	evidentiary	ADJ
inlawrev-3436	738	13	support	support	NOUN
inlawrev-3436	738	14	for	for	ADP
inlawrev-3436	738	15	its	its	PRON
inlawrev-3436	738	16	decision	decision	NOUN
inlawrev-3436	738	17	to	to	PART
inlawrev-3436	738	18	quantify	quantify	VERB
inlawrev-3436	738	19	the	the	DET
inlawrev-3436	738	20	obsolescence	obsolescence	NOUN
inlawrev-3436	738	21	ofthe	ofthe	NOUN
inlawrev-3436	738	22	improvements	improvement	NOUN
inlawrev-3436	738	23	located	locate	VERB
inlawrev-3436	738	24	on	on	ADP
inlawrev-3436	738	25	the	the	DET
inlawrev-3436	738	26	two	two	NUM
inlawrev-3436	738	27	parcels.^^^	parcels.^^^	NOUN
inlawrev-3436	738	28	it	it	PRON
inlawrev-3436	738	29	started	start	VERB
inlawrev-3436	738	30	its	its	PRON
inlawrev-3436	738	31	analysis	analysis	NOUN
inlawrev-3436	738	32	by	by	ADP
inlawrev-3436	738	33	referring	refer	VERB
inlawrev-3436	738	34	to	to	ADP
inlawrev-3436	738	35	the	the	DET
inlawrev-3436	738	36	two	two	NUM
inlawrev-3436	738	37	-	-	PUNCT
inlawrev-3436	738	38	step	step	NOUN
inlawrev-3436	738	39	process	process	NOUN
inlawrev-3436	738	40	for	for	ADP
inlawrev-3436	738	41	determining	determine	VERB
inlawrev-3436	738	42	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3436	738	43	under	under	ADP
inlawrev-3436	738	44	this	this	DET
inlawrev-3436	738	45	analysis	analysis	NOUN
inlawrev-3436	738	46	,	,	PUNCT
inlawrev-3436	738	47	the	the	DET
inlawrev-3436	738	48	assessor	assessor	NOUN
inlawrev-3436	738	49	must	must	AUX
inlawrev-3436	738	50	identify	identify	VERB
inlawrev-3436	738	51	253	253	NUM
inlawrev-3436	738	52	.	.	PUNCT
inlawrev-3436	739	1	seeid.2xal^^.	seeid.2xal^^.	PROPN
inlawrev-3436	739	2	254	254	NUM
inlawrev-3436	739	3	.	.	PUNCT
inlawrev-3436	740	1	see	see	VERB
inlawrev-3436	740	2	i	i	PRON
inlawrev-3436	740	3	d.	d.	PROPN
inlawrev-3436	740	4	255	255	NUM
inlawrev-3436	740	5	.	.	PUNCT
inlawrev-3436	741	1	see	see	VERB
inlawrev-3436	741	2	i	i	PRON
inlawrev-3436	741	3	d.	d.	PROPN
inlawrev-3436	741	4	256	256	NUM
inlawrev-3436	741	5	.	.	PUNCT
inlawrev-3436	742	1	5ee/^.	5ee/^.	PROPN
inlawrev-3436	742	2	at438n.l2	at438n.l2	NOUN
inlawrev-3436	742	3	.	.	PUNCT
inlawrev-3436	743	1	257	257	X
inlawrev-3436	743	2	.	.	PUNCT
inlawrev-3436	744	1	see	see	VERB
inlawrev-3436	744	2	i	i	PRON
inlawrev-3436	744	3	d	d	PROPN
inlawrev-3436	744	4	at	at	ADP
inlawrev-3436	744	5	439	439	NUM
inlawrev-3436	744	6	.	.	PUNCT
inlawrev-3436	744	7	258	258	NUM
inlawrev-3436	744	8	.	.	PUNCT
inlawrev-3436	745	1	see	see	VERB
inlawrev-3436	745	2	i	i	PRON
inlawrev-3436	745	3	d.	d.	PROPN
inlawrev-3436	745	4	259	259	NUM
inlawrev-3436	745	5	.	.	PUNCT
inlawrev-3436	746	1	705	705	NUM
inlawrev-3436	746	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	746	3	1099	1099	NUM
inlawrev-3436	746	4	(	(	PUNCT
inlawrev-3436	746	5	ind	ind	NOUN
inlawrev-3436	746	6	.	.	PUNCT
inlawrev-3436	747	1	tax	tax	PROPN
inlawrev-3436	747	2	ct	ct	PROPN
inlawrev-3436	747	3	.	.	PROPN
inlawrev-3436	747	4	)	)	PUNCT
inlawrev-3436	747	5	,	,	PUNCT
inlawrev-3436	747	6	review	review	NOUN
inlawrev-3436	747	7	denied	deny	VERB
inlawrev-3436	747	8	,	,	PUNCT
inlawrev-3436	747	9	726	726	NUM
inlawrev-3436	747	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	747	11	297	297	NUM
inlawrev-3436	747	12	(	(	PUNCT
inlawrev-3436	747	13	ind	ind	NOUN
inlawrev-3436	747	14	.	.	PUNCT
inlawrev-3436	748	1	ct	ct	PROPN
inlawrev-3436	748	2	.	.	PUNCT
inlawrev-3436	749	1	app	app	PROPN
inlawrev-3436	749	2	.	.	PROPN
inlawrev-3436	749	3	1999	1999	NUM
inlawrev-3436	749	4	)	)	PUNCT
inlawrev-3436	749	5	.	.	PUNCT
inlawrev-3436	750	1	260	260	NUM
inlawrev-3436	750	2	.	.	PUNCT
inlawrev-3436	750	3	seeid.?x\\06	seeid.?x\\06	NOUN
inlawrev-3436	750	4	.	.	PROPN
inlawrev-3436	751	1	261	261	NUM
inlawrev-3436	751	2	.	.	PUNCT
inlawrev-3436	751	3	seeiddxwax	seeiddxwax	PROPN
inlawrev-3436	751	4	.	.	PUNCT
inlawrev-3436	752	1	262	262	NUM
inlawrev-3436	752	2	.	.	PUNCT
inlawrev-3436	753	1	5ee	5ee	ADJ
inlawrev-3436	753	2	/	/	SYM
inlawrev-3436	753	3	v/.	v/.	PROPN
inlawrev-3436	753	4	atll02	atll02	NOUN
inlawrev-3436	753	5	.	.	PUNCT
inlawrev-3436	754	1	263	263	NUM
inlawrev-3436	754	2	.	.	PUNCT
inlawrev-3436	754	3	/i/.	/i/.	NOUN
inlawrev-3436	754	4	at	at	ADP
inlawrev-3436	754	5	1101	1101	NUM
inlawrev-3436	754	6	.	.	PUNCT
inlawrev-3436	755	1	264	264	X
inlawrev-3436	755	2	.	.	PUNCT
inlawrev-3436	756	1	see	see	VERB
inlawrev-3436	756	2	i	i	PRON
inlawrev-3436	756	3	d.	d.	PROPN
inlawrev-3436	756	4	265	265	NUM
inlawrev-3436	756	5	.	.	PUNCT
inlawrev-3436	757	1	seeiddxuol	seeiddxuol	NOUN
inlawrev-3436	757	2	.	.	PUNCT
inlawrev-3436	758	1	266	266	NUM
inlawrev-3436	758	2	.	.	PUNCT
inlawrev-3436	759	1	see	see	VERB
inlawrev-3436	759	2	i	i	PRON
inlawrev-3436	759	3	d.	d.	PROPN
inlawrev-3436	759	4	(	(	PUNCT
inlawrev-3436	759	5	citing	cite	VERB
inlawrev-3436	759	6	clark	clark	PROPN
inlawrev-3436	759	7	v.	v.	ADP
inlawrev-3436	759	8	state	state	PROPN
inlawrev-3436	759	9	bd	bd	PROPN
inlawrev-3436	759	10	.	.	PROPN
inlawrev-3436	759	11	of	of	ADP
inlawrev-3436	759	12	tax	tax	NOUN
inlawrev-3436	759	13	comm'rs	comm'rs	NOUN
inlawrev-3436	759	14	,	,	PUNCT
inlawrev-3436	759	15	694	694	NUM
inlawrev-3436	759	16	n.e.2d	n.e.2d	NOUN
inlawrev-3436	759	17	1230	1230	NUM
inlawrev-3436	759	18	(	(	PUNCT
inlawrev-3436	759	19	ind	ind	NOUN
inlawrev-3436	759	20	.	.	PUNCT
inlawrev-3436	760	1	tax	tax	PROPN
inlawrev-3436	760	2	ct	ct	PROPN
inlawrev-3436	760	3	.	.	PROPN
inlawrev-3436	760	4	1998	1998	NUM
inlawrev-3436	760	5	)	)	PUNCT
inlawrev-3436	760	6	)	)	PUNCT
inlawrev-3436	760	7	.	.	PUNCT
inlawrev-3436	761	1	2000	2000	NUM
inlawrev-3436	761	2	]	]	PUNCT
inlawrev-3436	761	3	taxation	taxation	NOUN
inlawrev-3436	761	4	1475	1475	NUM
inlawrev-3436	761	5	the	the	DET
inlawrev-3436	761	6	cause	cause	NOUN
inlawrev-3436	761	7	of	of	ADP
inlawrev-3436	761	8	the	the	DET
inlawrev-3436	761	9	obsolescence	obsolescence	NOUN
inlawrev-3436	761	10	and	and	CCONJ
inlawrev-3436	761	11	then	then	ADV
inlawrev-3436	761	12	quantify	quantify	VERB
inlawrev-3436	761	13	the	the	DET
inlawrev-3436	761	14	amount	amount	NOUN
inlawrev-3436	761	15	of	of	ADP
inlawrev-3436	761	16	obsolescence	obsolescence	NOUN
inlawrev-3436	761	17	to	to	PART
inlawrev-3436	761	18	apply.^^^	apply.^^^	VERB
inlawrev-3436	761	19	the	the	DET
inlawrev-3436	761	20	court	court	NOUN
inlawrev-3436	761	21	explained	explain	VERB
inlawrev-3436	761	22	that	that	SCONJ
inlawrev-3436	761	23	the	the	DET
inlawrev-3436	761	24	regulation	regulation	NOUN
inlawrev-3436	761	25	's	's	PART
inlawrev-3436	761	26	lack	lack	NOUN
inlawrev-3436	761	27	of	of	ADP
inlawrev-3436	761	28	guidance	guidance	NOUN
inlawrev-3436	761	29	on	on	ADP
inlawrev-3436	761	30	how	how	SCONJ
inlawrev-3436	761	31	to	to	PART
inlawrev-3436	761	32	quantify	quantify	VERB
inlawrev-3436	761	33	the	the	DET
inlawrev-3436	761	34	obsolescence	obsolescence	NOUN
inlawrev-3436	761	35	of	of	ADP
inlawrev-3436	761	36	a	a	DET
inlawrev-3436	761	37	particular	particular	ADJ
inlawrev-3436	761	38	improvement	improvement	NOUN
inlawrev-3436	761	39	did	do	AUX
inlawrev-3436	761	40	not	not	PART
inlawrev-3436	761	41	release	release	VERB
inlawrev-3436	761	42	the	the	DET
inlawrev-3436	761	43	state	state	NOUN
inlawrev-3436	761	44	board	board	NOUN
inlawrev-3436	761	45	of	of	ADP
inlawrev-3436	761	46	its	its	PRON
inlawrev-3436	761	47	responsibility	responsibility	NOUN
inlawrev-3436	761	48	to	to	PART
inlawrev-3436	761	49	support	support	VERB
inlawrev-3436	761	50	the	the	DET
inlawrev-3436	761	51	quantification	quantification	NOUN
inlawrev-3436	761	52	with	with	ADP
inlawrev-3436	761	53	substantial	substantial	ADJ
inlawrev-3436	761	54	evidence.^^^	evidence.^^^	PROPN
inlawrev-3436	761	55	therefore	therefore	ADV
inlawrev-3436	761	56	,	,	PUNCT
inlawrev-3436	761	57	the	the	DET
inlawrev-3436	761	58	court	court	NOUN
inlawrev-3436	761	59	remanded	remand	VERB
inlawrev-3436	761	60	the	the	DET
inlawrev-3436	761	61	issue	issue	NOUN
inlawrev-3436	761	62	for	for	ADP
inlawrev-3436	761	63	further	further	ADJ
inlawrev-3436	761	64	consideration	consideration	NOUN
inlawrev-3436	761	65	because	because	SCONJ
inlawrev-3436	761	66	neither	neither	DET
inlawrev-3436	761	67	party	party	NOUN
inlawrev-3436	761	68	offered	offer	VERB
inlawrev-3436	761	69	any	any	DET
inlawrev-3436	761	70	evidence	evidence	NOUN
inlawrev-3436	761	71	on	on	ADP
inlawrev-3436	761	72	the	the	DET
inlawrev-3436	761	73	quantification	quantification	NOUN
inlawrev-3436	761	74	of	of	ADP
inlawrev-3436	761	75	the	the	DET
inlawrev-3436	761	76	obsolescence	obsolescence	NOUN
inlawrev-3436	761	77	of	of	ADP
inlawrev-3436	761	78	the	the	DET
inlawrev-3436	761	79	improvements	improvement	NOUN
inlawrev-3436	761	80	.	.	PUNCT
inlawrev-3436	762	1	^^^	^^^	NOUN
inlawrev-3436	762	2	the	the	DET
inlawrev-3436	762	3	court	court	NOUN
inlawrev-3436	762	4	next	next	ADV
inlawrev-3436	762	5	considered	consider	VERB
inlawrev-3436	762	6	phelps	phelps	PROPN
inlawrev-3436	762	7	's	's	PART
inlawrev-3436	762	8	contention	contention	NOUN
inlawrev-3436	762	9	that	that	SCONJ
inlawrev-3436	762	10	the	the	DET
inlawrev-3436	762	11	state	state	NOUN
inlawrev-3436	762	12	board	board	NOUN
inlawrev-3436	762	13	lacked	lack	VERB
inlawrev-3436	762	14	substantial	substantial	ADJ
inlawrev-3436	762	15	evidentiary	evidentiary	ADJ
inlawrev-3436	762	16	support	support	NOUN
inlawrev-3436	762	17	for	for	ADP
inlawrev-3436	762	18	its	its	PRON
inlawrev-3436	762	19	determination	determination	NOUN
inlawrev-3436	762	20	of	of	ADP
inlawrev-3436	762	21	the	the	DET
inlawrev-3436	762	22	improvements	improvement	NOUN
inlawrev-3436	762	23	'	'	PART
inlawrev-3436	762	24	condition.^^	condition.^^	NOUN
inlawrev-3436	762	25	°	°	ADP
inlawrev-3436	763	1	the	the	DET
inlawrev-3436	763	2	court	court	NOUN
inlawrev-3436	763	3	summarized	summarize	VERB
inlawrev-3436	763	4	phelps	phelp	NOUN
inlawrev-3436	763	5	's	's	PART
inlawrev-3436	763	6	argument	argument	NOUN
inlawrev-3436	763	7	to	to	PART
inlawrev-3436	763	8	suggest	suggest	VERB
inlawrev-3436	763	9	that	that	SCONJ
inlawrev-3436	763	10	such	such	ADJ
inlawrev-3436	763	11	determinations	determination	NOUN
inlawrev-3436	763	12	are	be	AUX
inlawrev-3436	763	13	per	per	ADP
inlawrev-3436	763	14	se	se	X
inlawrev-3436	763	15	reversible	reversible	ADJ
inlawrev-3436	763	16	because	because	SCONJ
inlawrev-3436	763	17	they	they	PRON
inlawrev-3436	763	18	are	be	AUX
inlawrev-3436	763	19	based	base	VERB
inlawrev-3436	763	20	on	on	ADP
inlawrev-3436	763	21	regulations	regulation	NOUN
inlawrev-3436	763	22	that	that	PRON
inlawrev-3436	763	23	lack	lack	VERB
inlawrev-3436	763	24	ascertainable	ascertainable	ADJ
inlawrev-3436	763	25	standards	standard	NOUN
inlawrev-3436	763	26	and	and	CCONJ
inlawrev-3436	763	27	therefore	therefore	ADV
inlawrev-3436	763	28	violate	violate	VERB
inlawrev-3436	763	29	the	the	DET
inlawrev-3436	763	30	state	state	NOUN
inlawrev-3436	763	31	constitution	constitution	NOUN
inlawrev-3436	763	32	of	of	ADP
inlawrev-3436	763	33	indiana.^^^	indiana.^^^	PROPN
inlawrev-3436	763	34	in	in	ADP
inlawrev-3436	763	35	rejecting	reject	VERB
inlawrev-3436	763	36	this	this	DET
inlawrev-3436	763	37	argument	argument	NOUN
inlawrev-3436	763	38	the	the	DET
inlawrev-3436	763	39	court	court	NOUN
inlawrev-3436	763	40	reiterated	reiterate	VERB
inlawrev-3436	763	41	its	its	PRON
inlawrev-3436	763	42	position	position	NOUN
inlawrev-3436	763	43	that	that	SCONJ
inlawrev-3436	763	44	an	an	DET
inlawrev-3436	763	45	assessment	assessment	NOUN
inlawrev-3436	763	46	will	will	AUX
inlawrev-3436	763	47	not	not	PART
inlawrev-3436	763	48	be	be	AUX
inlawrev-3436	763	49	reversed	reverse	VERB
inlawrev-3436	763	50	on	on	ADP
inlawrev-3436	763	51	this	this	DET
inlawrev-3436	763	52	basis	basis	NOUN
inlawrev-3436	763	53	alone.^^^	alone.^^^	NOUN
inlawrev-3436	763	54	it	it	PRON
inlawrev-3436	763	55	explained	explain	VERB
inlawrev-3436	763	56	that	that	SCONJ
inlawrev-3436	763	57	property	property	NOUN
inlawrev-3436	763	58	assessments	assessment	NOUN
inlawrev-3436	763	59	must	must	AUX
inlawrev-3436	763	60	continue	continue	VERB
inlawrev-3436	763	61	under	under	ADP
inlawrev-3436	763	62	the	the	DET
inlawrev-3436	763	63	old	old	ADJ
inlawrev-3436	763	64	regulations	regulation	NOUN
inlawrev-3436	763	65	until	until	SCONJ
inlawrev-3436	763	66	new	new	ADJ
inlawrev-3436	763	67	regulations	regulation	NOUN
inlawrev-3436	763	68	are	be	AUX
inlawrev-3436	763	69	in	in	ADP
inlawrev-3436	763	70	place.^^^	place.^^^	PROPN
inlawrev-3436	763	71	therefore	therefore	ADV
inlawrev-3436	763	72	,	,	PUNCT
inlawrev-3436	763	73	to	to	PART
inlawrev-3436	763	74	have	have	VERB
inlawrev-3436	763	75	an	an	DET
inlawrev-3436	763	76	assessment	assessment	NOUN
inlawrev-3436	763	77	reversed	reverse	VERB
inlawrev-3436	763	78	,	,	PUNCT
inlawrev-3436	763	79	the	the	DET
inlawrev-3436	763	80	taxpayer	taxpayer	NOUN
inlawrev-3436	763	81	must	must	AUX
inlawrev-3436	763	82	present	present	VERB
inlawrev-3436	763	83	probative	probative	ADJ
inlawrev-3436	763	84	evidence	evidence	NOUN
inlawrev-3436	763	85	ofthe	ofthe	ADP
inlawrev-3436	763	86	alleged	allege	VERB
inlawrev-3436	763	87	error.^^	error.^^	NOUN
inlawrev-3436	763	88	"	"	PUNCT
inlawrev-3436	763	89	*	*	PUNCT
inlawrev-3436	763	90	in	in	ADP
inlawrev-3436	763	91	this	this	DET
inlawrev-3436	763	92	case	case	NOUN
inlawrev-3436	763	93	,	,	PUNCT
inlawrev-3436	763	94	phelps	phelps	PROPN
inlawrev-3436	763	95	presented	present	VERB
inlawrev-3436	763	96	no	no	DET
inlawrev-3436	763	97	such	such	ADJ
inlawrev-3436	763	98	evidence.^^^	evidence.^^^	PROPN
inlawrev-3436	763	99	the	the	DET
inlawrev-3436	763	100	court	court	NOUN
inlawrev-3436	763	101	provided	provide	VERB
inlawrev-3436	763	102	several	several	ADJ
inlawrev-3436	763	103	examples	example	NOUN
inlawrev-3436	763	104	including	include	VERB
inlawrev-3436	763	105	evidence	evidence	NOUN
inlawrev-3436	763	106	ofphysical	ofphysical	ADJ
inlawrev-3436	763	107	deterioration	deterioration	NOUN
inlawrev-3436	763	108	,	,	PUNCT
inlawrev-3436	763	109	evidence	evidence	NOUN
inlawrev-3436	763	110	ofthe	ofthe	ADJ
inlawrev-3436	763	111	condition	condition	NOUN
inlawrev-3436	763	112	of	of	ADP
inlawrev-3436	763	113	comparable	comparable	ADJ
inlawrev-3436	763	114	properties	property	NOUN
inlawrev-3436	763	115	,	,	PUNCT
inlawrev-3436	763	116	and	and	CCONJ
inlawrev-3436	763	117	evidence	evidence	NOUN
inlawrev-3436	763	118	establishing	establish	VERB
inlawrev-3436	763	119	the	the	DET
inlawrev-3436	763	120	amount	amount	NOUN
inlawrev-3436	763	121	of	of	ADP
inlawrev-3436	763	122	maintenance	maintenance	NOUN
inlawrev-3436	763	123	needed	need	VERB
inlawrev-3436	763	124	to	to	PART
inlawrev-3436	763	125	restore	restore	VERB
inlawrev-3436	763	126	the	the	DET
inlawrev-3436	763	127	improvement	improvement	NOUN
inlawrev-3436	763	128	to	to	PART
inlawrev-3436	763	129	perfect	perfect	VERB
inlawrev-3436	763	130	condition.^^^	condition.^^^	PROPN
inlawrev-3436	763	131	the	the	DET
inlawrev-3436	763	132	court	court	NOUN
inlawrev-3436	763	133	explained	explain	VERB
inlawrev-3436	763	134	that	that	SCONJ
inlawrev-3436	763	135	land	land	NOUN
inlawrev-3436	763	136	values	value	NOUN
inlawrev-3436	763	137	for	for	ADP
inlawrev-3436	763	138	a	a	DET
inlawrev-3436	763	139	neighborhood	neighborhood	NOUN
inlawrev-3436	763	140	are	be	AUX
inlawrev-3436	763	141	developed	develop	VERB
inlawrev-3436	763	142	by	by	ADP
inlawrev-3436	763	143	analyzing	analyze	VERB
inlawrev-3436	763	144	comparable	comparable	ADJ
inlawrev-3436	763	145	sales	sale	NOUN
inlawrev-3436	763	146	data	datum	NOUN
inlawrev-3436	763	147	for	for	ADP
inlawrev-3436	763	148	the	the	DET
inlawrev-3436	763	149	neighborhood	neighborhood	NOUN
inlawrev-3436	763	150	and	and	CCONJ
inlawrev-3436	763	151	surrounding	surround	VERB
inlawrev-3436	763	152	area.^^^	area.^^^	PROPN
inlawrev-3436	763	153	after	after	ADP
inlawrev-3436	763	154	this	this	DET
inlawrev-3436	763	155	analysis	analysis	NOUN
inlawrev-3436	763	156	,	,	PUNCT
inlawrev-3436	763	157	the	the	DET
inlawrev-3436	763	158	state	state	NOUN
inlawrev-3436	763	159	board	board	NOUN
inlawrev-3436	763	160	sets	set	VERB
inlawrev-3436	763	161	the	the	DET
inlawrev-3436	763	162	final	final	ADJ
inlawrev-3436	763	163	values	value	NOUN
inlawrev-3436	763	164	in	in	ADP
inlawrev-3436	763	165	a	a	DET
inlawrev-3436	763	166	"	"	PUNCT
inlawrev-3436	763	167	land	land	NOUN
inlawrev-3436	763	168	order	order	NOUN
inlawrev-3436	763	169	.	.	PUNCT
inlawrev-3436	764	1	"^^^	"^^^	PUNCT
inlawrev-3436	765	1	however	however	ADV
inlawrev-3436	765	2	,	,	PUNCT
inlawrev-3436	765	3	the	the	DET
inlawrev-3436	765	4	land	land	NOUN
inlawrev-3436	765	5	order	order	NOUN
inlawrev-3436	765	6	values	value	NOUN
inlawrev-3436	765	7	for	for	ADP
inlawrev-3436	765	8	properties	property	NOUN
inlawrev-3436	765	9	with	with	ADP
inlawrev-3436	765	10	certain	certain	ADJ
inlawrev-3436	765	11	unique	unique	ADJ
inlawrev-3436	765	12	characteristics	characteristic	NOUN
inlawrev-3436	765	13	can	can	AUX
inlawrev-3436	765	14	be	be	AUX
inlawrev-3436	765	15	adjusted	adjust	VERB
inlawrev-3436	765	16	upward	upward	ADV
inlawrev-3436	765	17	or	or	CCONJ
inlawrev-3436	765	18	downward	downward	ADV
inlawrev-3436	765	19	by	by	ADP
inlawrev-3436	765	20	applying	apply	VERB
inlawrev-3436	765	21	influence	influence	NOUN
inlawrev-3436	765	22	factors.^^^	factors.^^^	PROPN
inlawrev-3436	765	23	these	these	DET
inlawrev-3436	765	24	factors	factor	NOUN
inlawrev-3436	765	25	allow	allow	VERB
inlawrev-3436	765	26	an	an	DET
inlawrev-3436	765	27	assessor	assessor	NOUN
inlawrev-3436	765	28	to	to	PART
inlawrev-3436	765	29	recognize	recognize	VERB
inlawrev-3436	765	30	a	a	DET
inlawrev-3436	765	31	property	property	NOUN
inlawrev-3436	765	32	that	that	PRON
inlawrev-3436	765	33	should	should	AUX
inlawrev-3436	765	34	not	not	PART
inlawrev-3436	765	35	simply	simply	ADV
inlawrev-3436	765	36	be	be	AUX
inlawrev-3436	765	37	lumped	lump	VERB
inlawrev-3436	765	38	in	in	ADP
inlawrev-3436	765	39	with	with	ADP
inlawrev-3436	765	40	its	its	PRON
inlawrev-3436	765	41	surrounding	surround	VERB
inlawrev-3436	765	42	neighborhood	neighborhood	NOUN
inlawrev-3436	765	43	for	for	ADP
inlawrev-3436	765	44	valuation	valuation	NOUN
inlawrev-3436	765	45	purposes.^^	purposes.^^	NOUN
inlawrev-3436	765	46	°	°	ADP
inlawrev-3436	765	47	267	267	X
inlawrev-3436	765	48	.	.	PUNCT
inlawrev-3436	766	1	see	see	VERB
inlawrev-3436	766	2	i	i	PRON
inlawrev-3436	766	3	d.	d.	PROPN
inlawrev-3436	766	4	(	(	PUNCT
inlawrev-3436	766	5	citing	cite	VERB
inlawrev-3436	766	6	clark	clark	NOUN
inlawrev-3436	766	7	,	,	PUNCT
inlawrev-3436	766	8	694	694	NUM
inlawrev-3436	766	9	n.e.2d	n.e.2d	NOUN
inlawrev-3436	766	10	at	at	ADP
inlawrev-3436	766	11	1238	1238	NUM
inlawrev-3436	766	12	)	)	PUNCT
inlawrev-3436	766	13	.	.	PUNCT
inlawrev-3436	767	1	268	268	NUM
inlawrev-3436	767	2	.	.	PUNCT
inlawrev-3436	768	1	see	see	VERB
inlawrev-3436	768	2	i	i	PRON
inlawrev-3436	768	3	d.	d.	PROPN
inlawrev-3436	768	4	(	(	PUNCT
inlawrev-3436	768	5	citing	cite	VERB
inlawrev-3436	768	6	clark	clark	NOUN
inlawrev-3436	768	7	694	694	NUM
inlawrev-3436	768	8	n.e.2d	n.e.2d	NOUN
inlawrev-3436	768	9	at	at	ADP
inlawrev-3436	768	10	1230	1230	NUM
inlawrev-3436	768	11	)	)	PUNCT
inlawrev-3436	768	12	.	.	PUNCT
inlawrev-3436	769	1	269	269	NUM
inlawrev-3436	769	2	.	.	PUNCT
inlawrev-3436	770	1	seeiddxwo'i	seeiddxwo'i	NUM
inlawrev-3436	770	2	.	.	NOUN
inlawrev-3436	770	3	270	270	NUM
inlawrev-3436	770	4	.	.	PUNCT
inlawrev-3436	771	1	see	see	VERB
inlawrev-3436	771	2	i	i	PRON
inlawrev-3436	771	3	d.	d.	PROPN
inlawrev-3436	771	4	an	an	DET
inlawrev-3436	771	5	improvement	improvement	NOUN
inlawrev-3436	771	6	's	's	PART
inlawrev-3436	771	7	true	true	ADJ
inlawrev-3436	771	8	tax	tax	NOUN
inlawrev-3436	771	9	value	value	NOUN
inlawrev-3436	771	10	for	for	ADP
inlawrev-3436	771	11	purposes	purpose	NOUN
inlawrev-3436	771	12	of	of	ADP
inlawrev-3436	771	13	the	the	DET
inlawrev-3436	771	14	indiana	indiana	PROPN
inlawrev-3436	771	15	property	property	NOUN
inlawrev-3436	771	16	tax	tax	NOUN
inlawrev-3436	771	17	assessment	assessment	NOUN
inlawrev-3436	771	18	is	be	AUX
inlawrev-3436	771	19	adjusted	adjust	VERB
inlawrev-3436	771	20	by	by	ADP
inlawrev-3436	771	21	a	a	DET
inlawrev-3436	771	22	percentage	percentage	NOUN
inlawrev-3436	771	23	based	base	VERB
inlawrev-3436	771	24	on	on	ADP
inlawrev-3436	771	25	age	age	NOUN
inlawrev-3436	771	26	and	and	CCONJ
inlawrev-3436	771	27	condition	condition	NOUN
inlawrev-3436	771	28	.	.	PUNCT
inlawrev-3436	772	1	see	see	VERB
inlawrev-3436	772	2	i	i	PRON
inlawrev-3436	772	3	d.	d.	PROPN
inlawrev-3436	772	4	(	(	PUNCT
inlawrev-3436	772	5	citing	cite	VERB
inlawrev-3436	772	6	ind	ind	NOUN
inlawrev-3436	772	7	.	.	PUNCT
inlawrev-3436	773	1	admin	admin	PROPN
inlawrev-3436	773	2	.	.	PUNCT
inlawrev-3436	773	3	code	code	PROPN
inlawrev-3436	773	4	tit	tit	PROPN
inlawrev-3436	773	5	.	.	PUNCT
inlawrev-3436	774	1	50	50	NUM
inlawrev-3436	774	2	,	,	PUNCT
inlawrev-3436	774	3	r.	r.	PROPN
inlawrev-3436	774	4	2	2	NUM
inlawrev-3436	774	5	.	.	NOUN
inlawrev-3436	774	6	1	1	NUM
inlawrev-3436	774	7	-	-	SYM
inlawrev-3436	774	8	5	5	NUM
inlawrev-3436	774	9	-	-	PUNCT
inlawrev-3436	774	10	1(1992	1(1992	NUM
inlawrev-3436	774	11	)	)	PUNCT
inlawrev-3436	774	12	(	(	PUNCT
inlawrev-3436	774	13	codified	codify	VERB
inlawrev-3436	774	14	in	in	ADP
inlawrev-3436	774	15	present	present	ADJ
inlawrev-3436	774	16	form	form	NOUN
inlawrev-3436	774	17	at	at	ADP
inlawrev-3436	774	18	ind	ind	PROPN
inlawrev-3436	774	19	.	.	PUNCT
inlawrev-3436	775	1	admin	admin	PROPN
inlawrev-3436	775	2	.	.	PUNCT
inlawrev-3436	776	1	code	code	PROPN
inlawrev-3436	776	2	r.	r.	PROPN
inlawrev-3436	776	3	2.2	2.2	NUM
inlawrev-3436	776	4	-	-	SYM
inlawrev-3436	776	5	1	1	NUM
inlawrev-3436	776	6	2	2	NUM
inlawrev-3436	776	7	-	-	SYM
inlawrev-3436	776	8	4(c	4(c	NUM
inlawrev-3436	776	9	)	)	PUNCT
inlawrev-3436	776	10	(	(	PUNCT
inlawrev-3436	776	11	1996	1996	NUM
inlawrev-3436	776	12	)	)	PUNCT
inlawrev-3436	776	13	)	)	PUNCT
inlawrev-3436	776	14	.	.	PUNCT
inlawrev-3436	777	1	271	271	NUM
inlawrev-3436	777	2	.	.	X
inlawrev-3436	777	3	see	see	VERB
inlawrev-3436	777	4	i	i	PRON
inlawrev-3436	777	5	d	d	PROPN
inlawrev-3436	777	6	272	272	NUM
inlawrev-3436	777	7	.	.	PUNCT
inlawrev-3436	778	1	see	see	VERB
inlawrev-3436	778	2	i	i	PRON
inlawrev-3436	778	3	d.	d.	PROPN
inlawrev-3436	778	4	at	at	ADP
inlawrev-3436	778	5	1	1	NUM
inlawrev-3436	778	6	104	104	NUM
inlawrev-3436	778	7	(	(	PUNCT
inlawrev-3436	778	8	citing	cite	VERB
inlawrev-3436	778	9	whitley	whitley	PROPN
inlawrev-3436	778	10	prods	prod	NOUN
inlawrev-3436	778	11	.	.	PUNCT
inlawrev-3436	778	12	,	,	PUNCT
inlawrev-3436	778	13	inc	inc	PROPN
inlawrev-3436	778	14	.	.	PROPN
inlawrev-3436	779	1	v.	v.	ADP
inlawrev-3436	779	2	state	state	PROPN
inlawrev-3436	779	3	bd	bd	PROPN
inlawrev-3436	779	4	.	.	PROPN
inlawrev-3436	779	5	of	of	ADP
inlawrev-3436	779	6	tax	tax	NOUN
inlawrev-3436	779	7	comm'rs	comm'rs	NOUN
inlawrev-3436	779	8	,	,	PUNCT
inlawrev-3436	779	9	704	704	NUM
inlawrev-3436	779	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	779	11	1113	1113	NUM
inlawrev-3436	779	12	,	,	PUNCT
inlawrev-3436	779	13	1121	1121	NUM
inlawrev-3436	779	14	(	(	PUNCT
inlawrev-3436	779	15	ind	ind	NOUN
inlawrev-3436	779	16	.	.	PUNCT
inlawrev-3436	779	17	tax	tax	PROPN
inlawrev-3436	779	18	ct	ct	PROPN
inlawrev-3436	779	19	.	.	PROPN
inlawrev-3436	779	20	1998	1998	NUM
inlawrev-3436	779	21	)	)	PUNCT
inlawrev-3436	779	22	)	)	PUNCT
inlawrev-3436	779	23	.	.	PUNCT
inlawrev-3436	780	1	273	273	NUM
inlawrev-3436	780	2	.	.	PUNCT
inlawrev-3436	780	3	see^id	see^id	PROPN
inlawrev-3436	780	4	at	at	ADP
inlawrev-3436	780	5	1	1	NUM
inlawrev-3436	780	6	104	104	NUM
inlawrev-3436	780	7	(	(	PUNCT
inlawrev-3436	780	8	citing	cite	VERB
inlawrev-3436	780	9	whitley	whitley	PROPN
inlawrev-3436	780	10	prods	prods	PROPN
inlawrev-3436	780	11	..	..	PUNCT
inlawrev-3436	780	12	inc	inc	PROPN
inlawrev-3436	780	13	.	.	PROPN
inlawrev-3436	780	14	,	,	PUNCT
inlawrev-3436	780	15	704	704	NUM
inlawrev-3436	780	16	n.e.2d	n.e.2d	NOUN
inlawrev-3436	780	17	at	at	ADP
inlawrev-3436	780	18	1121	1121	NUM
inlawrev-3436	780	19	)	)	PUNCT
inlawrev-3436	780	20	.	.	PUNCT
inlawrev-3436	781	1	274	274	NUM
inlawrev-3436	781	2	.	.	PUNCT
inlawrev-3436	781	3	see	see	VERB
inlawrev-3436	781	4	i	i	PROPN
inlawrev-3436	781	5	d	d	PROPN
inlawrev-3436	781	6	275	275	NUM
inlawrev-3436	781	7	.	.	PUNCT
inlawrev-3436	782	1	^ee/^.	^ee/^.	PUNCT
inlawrev-3436	782	2	at	at	ADP
inlawrev-3436	782	3	1105	1105	NUM
inlawrev-3436	782	4	.	.	PUNCT
inlawrev-3436	783	1	276	276	NUM
inlawrev-3436	783	2	.	.	PUNCT
inlawrev-3436	784	1	seeid^an^a	seeid^an^a	PROPN
inlawrev-3436	784	2	.	.	PUNCT
inlawrev-3436	785	1	277	277	NUM
inlawrev-3436	785	2	.	.	PUNCT
inlawrev-3436	785	3	seeid?ix\\05	seeid?ix\\05	VERB
inlawrev-3436	785	4	.	.	PUNCT
inlawrev-3436	786	1	11	11	NUM
inlawrev-3436	786	2	%	%	NOUN
inlawrev-3436	786	3	.	.	PUNCT
inlawrev-3436	787	1	i	i	PRON
inlawrev-3436	787	2	d	d	PROPN
inlawrev-3436	787	3	279	279	NUM
inlawrev-3436	787	4	.	.	PUNCT
inlawrev-3436	788	1	see	see	VERB
inlawrev-3436	788	2	i	i	PROPN
inlawrev-3436	788	3	d	d	PROPN
inlawrev-3436	788	4	280	280	NUM
inlawrev-3436	788	5	.	.	PUNCT
inlawrev-3436	789	1	see	see	VERB
inlawrev-3436	789	2	i	i	PRON
inlawrev-3436	789	3	d.	d.	PROPN
inlawrev-3436	789	4	1476	1476	NUM
inlawrev-3436	789	5	indiana	indiana	PROPN
inlawrev-3436	789	6	law	law	PROPN
inlawrev-3436	789	7	review	review	NOUN
inlawrev-3436	790	1	[	[	X
inlawrev-3436	790	2	vol	vol	NOUN
inlawrev-3436	790	3	.	.	PUNCT
inlawrev-3436	791	1	33:1455	33:1455	NUM
inlawrev-3436	791	2	in	in	ADP
inlawrev-3436	791	3	phelps	phelps	PROPN
inlawrev-3436	791	4	,	,	PUNCT
inlawrev-3436	791	5	the	the	DET
inlawrev-3436	791	6	state	state	NOUN
inlawrev-3436	791	7	board	board	NOUN
inlawrev-3436	791	8	applied	apply	VERB
inlawrev-3436	791	9	negative	negative	ADJ
inlawrev-3436	791	10	influence	influence	NOUN
inlawrev-3436	791	11	factors	factor	NOUN
inlawrev-3436	791	12	to	to	ADP
inlawrev-3436	791	13	the	the	DET
inlawrev-3436	791	14	properties	property	NOUN
inlawrev-3436	791	15	but	but	CCONJ
inlawrev-3436	791	16	offered	offer	VERB
inlawrev-3436	791	17	no	no	DET
inlawrev-3436	791	18	evidence	evidence	NOUN
inlawrev-3436	791	19	of	of	ADP
inlawrev-3436	791	20	how	how	SCONJ
inlawrev-3436	791	21	the	the	DET
inlawrev-3436	791	22	factors	factor	NOUN
inlawrev-3436	791	23	were	be	AUX
inlawrev-3436	791	24	calculated.^^^	calculated.^^^	VERB
inlawrev-3436	791	25	the	the	DET
inlawrev-3436	791	26	court	court	NOUN
inlawrev-3436	791	27	cited	cite	VERB
inlawrev-3436	791	28	this	this	DET
inlawrev-3436	791	29	failure	failure	NOUN
inlawrev-3436	791	30	in	in	ADP
inlawrev-3436	791	31	light	light	NOUN
inlawrev-3436	791	32	of	of	ADP
inlawrev-3436	791	33	the	the	DET
inlawrev-3436	791	34	state	state	NOUN
inlawrev-3436	791	35	board	board	NOUN
inlawrev-3436	791	36	's	's	PART
inlawrev-3436	791	37	obligation	obligation	NOUN
inlawrev-3436	791	38	to	to	PART
inlawrev-3436	791	39	support	support	VERB
inlawrev-3436	791	40	its	its	PRON
inlawrev-3436	791	41	decisions	decision	NOUN
inlawrev-3436	791	42	with	with	ADP
inlawrev-3436	791	43	substantial	substantial	ADJ
inlawrev-3436	791	44	evidence	evidence	NOUN
inlawrev-3436	791	45	and	and	CCONJ
inlawrev-3436	791	46	remanded	remand	VERB
inlawrev-3436	791	47	the	the	DET
inlawrev-3436	791	48	issue	issue	NOUN
inlawrev-3436	791	49	so	so	SCONJ
inlawrev-3436	791	50	that	that	SCONJ
inlawrev-3436	791	51	the	the	DET
inlawrev-3436	791	52	negative	negative	ADJ
inlawrev-3436	791	53	influence	influence	NOUN
inlawrev-3436	791	54	factors	factor	NOUN
inlawrev-3436	791	55	could	could	AUX
inlawrev-3436	791	56	be	be	AUX
inlawrev-3436	791	57	quantified.^*^	quantified.^*^	NOUN
inlawrev-3436	791	58	finally	finally	ADV
inlawrev-3436	791	59	,	,	PUNCT
inlawrev-3436	791	60	the	the	DET
inlawrev-3436	791	61	court	court	NOUN
inlawrev-3436	791	62	held	hold	VERB
inlawrev-3436	791	63	that	that	SCONJ
inlawrev-3436	791	64	the	the	DET
inlawrev-3436	791	65	issues	issue	NOUN
inlawrev-3436	791	66	of	of	ADP
inlawrev-3436	791	67	whether	whether	SCONJ
inlawrev-3436	791	68	the	the	DET
inlawrev-3436	791	69	state	state	NOUN
inlawrev-3436	791	70	board	board	NOUN
inlawrev-3436	791	71	correctly	correctly	ADV
inlawrev-3436	791	72	determined	determine	VERB
inlawrev-3436	791	73	the	the	DET
inlawrev-3436	791	74	age	age	NOUN
inlawrev-3436	791	75	of	of	ADP
inlawrev-3436	791	76	the	the	DET
inlawrev-3436	791	77	improvements	improvement	NOUN
inlawrev-3436	791	78	and	and	CCONJ
inlawrev-3436	791	79	whether	whether	SCONJ
inlawrev-3436	791	80	it	it	PRON
inlawrev-3436	791	81	used	use	VERB
inlawrev-3436	791	82	the	the	DET
inlawrev-3436	791	83	proper	proper	ADJ
inlawrev-3436	791	84	depreciation	depreciation	NOUN
inlawrev-3436	791	85	tables	table	NOUN
inlawrev-3436	791	86	were	be	AUX
inlawrev-3436	791	87	waived.^*^	waived.^*^	NOUN
inlawrev-3436	791	88	it	it	PRON
inlawrev-3436	791	89	explained	explain	VERB
inlawrev-3436	791	90	that	that	SCONJ
inlawrev-3436	791	91	under	under	ADP
inlawrev-3436	791	92	section	section	NOUN
inlawrev-3436	791	93	33	33	NUM
inlawrev-3436	791	94	-	-	SYM
inlawrev-3436	791	95	3	3	NUM
inlawrev-3436	791	96	-	-	SYM
inlawrev-3436	791	97	5	5	NUM
inlawrev-3436	791	98	-	-	SYM
inlawrev-3436	791	99	14	14	NUM
inlawrev-3436	791	100	of	of	ADP
inlawrev-3436	791	101	the	the	DET
inlawrev-3436	791	102	indiana	indiana	PROPN
inlawrev-3436	791	103	code	code	PROPN
inlawrev-3436	791	104	,	,	PUNCT
inlawrev-3436	791	105	the	the	DET
inlawrev-3436	791	106	court	court	NOUN
inlawrev-3436	791	107	may	may	AUX
inlawrev-3436	791	108	not	not	PART
inlawrev-3436	791	109	address	address	VERB
inlawrev-3436	791	110	issues	issue	NOUN
inlawrev-3436	791	111	that	that	PRON
inlawrev-3436	791	112	were	be	AUX
inlawrev-3436	791	113	not	not	PART
inlawrev-3436	791	114	raised	raise	VERB
inlawrev-3436	791	115	at	at	ADP
inlawrev-3436	791	116	the	the	DET
inlawrev-3436	791	117	administrative	administrative	PROPN
inlawrev-3436	791	118	level.^	level.^	PROPN
inlawrev-3436	791	119	*	*	NOUN
inlawrev-3436	791	120	"	"	PUNCT
inlawrev-3436	791	121	*	*	PUNCT
inlawrev-3436	791	122	in	in	ADP
inlawrev-3436	791	123	this	this	DET
inlawrev-3436	791	124	case	case	NOUN
inlawrev-3436	791	125	,	,	PUNCT
inlawrev-3436	791	126	phelps	phelps	PROPN
inlawrev-3436	791	127	did	do	AUX
inlawrev-3436	791	128	not	not	PART
inlawrev-3436	791	129	present	present	VERB
inlawrev-3436	791	130	the	the	DET
inlawrev-3436	791	131	issues	issue	NOUN
inlawrev-3436	791	132	at	at	ADP
inlawrev-3436	791	133	the	the	DET
inlawrev-3436	791	134	state	state	NOUN
inlawrev-3436	791	135	board	board	PROPN
inlawrev-3436	791	136	hearing	hearing	NOUN
inlawrev-3436	791	137	;	;	PUNCT
inlawrev-3436	791	138	rather	rather	ADV
inlawrev-3436	791	139	,	,	PUNCT
inlawrev-3436	791	140	they	they	PRON
inlawrev-3436	791	141	were	be	AUX
inlawrev-3436	791	142	first	first	ADV
inlawrev-3436	791	143	raised	raise	VERB
inlawrev-3436	791	144	in	in	ADP
inlawrev-3436	791	145	its	its	PRON
inlawrev-3436	791	146	post	post	ADJ
inlawrev-3436	791	147	-	-	ADJ
inlawrev-3436	791	148	trial	trial	ADJ
inlawrev-3436	791	149	brief.^^^	brief.^^^	PROPN
inlawrev-3436	791	150	accordingly	accordingly	ADV
inlawrev-3436	791	151	,	,	PUNCT
inlawrev-3436	791	152	the	the	DET
inlawrev-3436	791	153	court	court	NOUN
inlawrev-3436	791	154	affirmed	affirm	VERB
inlawrev-3436	791	155	the	the	DET
inlawrev-3436	791	156	state	state	PROPN
inlawrev-3436	791	157	board	board	PROPN
inlawrev-3436	791	158	's	's	PART
inlawrev-3436	791	159	determinations.^*^	determinations.^*^	NOUN
inlawrev-3436	791	160	d	d	NOUN
inlawrev-3436	791	161	,	,	PUNCT
inlawrev-3436	791	162	indiana	indiana	PROPN
inlawrev-3436	791	163	property	property	NOUN
inlawrev-3436	791	164	taxes	taxis	NOUN
inlawrev-3436	791	165	—	—	PUNCT
inlawrev-3436	791	166	business	business	NOUN
inlawrev-3436	791	167	personal	personal	ADJ
inlawrev-3436	791	168	property	property	NOUN
inlawrev-3436	791	169	tax	tax	NOUN
inlawrev-3436	791	170	in	in	ADP
inlawrev-3436	791	171	indiana	indiana	PROPN
inlawrev-3436	791	172	,	,	PUNCT
inlawrev-3436	791	173	tangible	tangible	ADJ
inlawrev-3436	791	174	personal	personal	ADJ
inlawrev-3436	791	175	property	property	NOUN
inlawrev-3436	791	176	held	hold	VERB
inlawrev-3436	791	177	,	,	PUNCT
inlawrev-3436	791	178	used	use	VERB
inlawrev-3436	791	179	,	,	PUNCT
inlawrev-3436	791	180	or	or	CCONJ
inlawrev-3436	791	181	consumed	consume	VERB
inlawrev-3436	791	182	in	in	ADP
inlawrev-3436	791	183	connection	connection	NOUN
inlawrev-3436	791	184	with	with	ADP
inlawrev-3436	791	185	the	the	DET
inlawrev-3436	791	186	production	production	NOUN
inlawrev-3436	791	187	of	of	ADP
inlawrev-3436	791	188	income	income	NOUN
inlawrev-3436	791	189	is	be	AUX
inlawrev-3436	791	190	subject	subject	ADJ
inlawrev-3436	791	191	to	to	ADP
inlawrev-3436	791	192	property	property	NOUN
inlawrev-3436	791	193	tax.^*^	tax.^*^	NOUN
inlawrev-3436	791	194	liability	liability	NOUN
inlawrev-3436	791	195	for	for	ADP
inlawrev-3436	791	196	this	this	DET
inlawrev-3436	791	197	tax	tax	NOUN
inlawrev-3436	791	198	may	may	AUX
inlawrev-3436	791	199	fall	fall	VERB
inlawrev-3436	791	200	on	on	ADP
inlawrev-3436	791	201	either	either	CCONJ
inlawrev-3436	791	202	the	the	DET
inlawrev-3436	791	203	owner	owner	NOUN
inlawrev-3436	791	204	or	or	CCONJ
inlawrev-3436	791	205	the	the	DET
inlawrev-3436	791	206	possessor	possessor	NOUN
inlawrev-3436	791	207	of	of	ADP
inlawrev-3436	791	208	the	the	DET
inlawrev-3436	791	209	property.^	property.^	NOUN
inlawrev-3436	791	210	*	*	PUNCT
inlawrev-3436	791	211	*	*	PUNCT
inlawrev-3436	791	212	for	for	ADP
inlawrev-3436	791	213	personal	personal	ADJ
inlawrev-3436	791	214	property	property	NOUN
inlawrev-3436	791	215	tax	tax	NOUN
inlawrev-3436	791	216	purposes	purpose	NOUN
inlawrev-3436	791	217	,	,	PUNCT
inlawrev-3436	791	218	the	the	DET
inlawrev-3436	791	219	indiana	indiana	PROPN
inlawrev-3436	791	220	legislature	legislature	NOUN
inlawrev-3436	791	221	has	have	AUX
inlawrev-3436	791	222	defined	define	VERB
inlawrev-3436	791	223	the	the	DET
inlawrev-3436	791	224	term	term	NOUN
inlawrev-3436	791	225	"	"	PUNCT
inlawrev-3436	791	226	owner	owner	NOUN
inlawrev-3436	791	227	"	"	PUNCT
inlawrev-3436	791	228	as	as	ADP
inlawrev-3436	791	229	the	the	DET
inlawrev-3436	791	230	legal	legal	ADJ
inlawrev-3436	791	231	title	title	NOUN
inlawrev-3436	791	232	holder	holder	NOUN
inlawrev-3436	791	233	to	to	ADP
inlawrev-3436	791	234	the	the	DET
inlawrev-3436	791	235	property.^*^	property.^*^	NOUN
inlawrev-3436	791	236	however	however	ADV
inlawrev-3436	791	237	,	,	PUNCT
inlawrev-3436	791	238	when	when	SCONJ
inlawrev-3436	791	239	tangible	tangible	ADJ
inlawrev-3436	791	240	personal	personal	ADJ
inlawrev-3436	791	241	property	property	NOUN
inlawrev-3436	791	242	is	be	AUX
inlawrev-3436	791	243	security	security	NOUN
inlawrev-3436	791	244	for	for	ADP
inlawrev-3436	791	245	a	a	DET
inlawrev-3436	791	246	debt	debt	NOUN
inlawrev-3436	791	247	and	and	CCONJ
inlawrev-3436	791	248	the	the	DET
inlawrev-3436	791	249	debtor	debtor	NOUN
inlawrev-3436	791	250	is	be	AUX
inlawrev-3436	791	251	in	in	ADP
inlawrev-3436	791	252	possession	possession	NOUN
inlawrev-3436	791	253	of	of	ADP
inlawrev-3436	791	254	the	the	DET
inlawrev-3436	791	255	property	property	NOUN
inlawrev-3436	791	256	,	,	PUNCT
inlawrev-3436	791	257	the	the	DET
inlawrev-3436	791	258	debtor	debtor	NOUN
inlawrev-3436	791	259	is	be	AUX
inlawrev-3436	791	260	the	the	DET
inlawrev-3436	791	261	owner	owner	NOUN
inlawrev-3436	791	262	of	of	ADP
inlawrev-3436	791	263	that	that	PRON
inlawrev-3436	791	264	property.^^	property.^^	NOUN
inlawrev-3436	791	265	in	in	ADP
inlawrev-3436	791	266	w.h	w.h	PROPN
inlawrev-3436	791	267	.	.	PROPN
inlawrev-3436	791	268	paige	paige	PROPN
inlawrev-3436	791	269	&	&	CCONJ
inlawrev-3436	791	270	co.	co.	PROPN
inlawrev-3436	792	1	v.	v.	ADP
inlawrev-3436	792	2	state	state	PROPN
inlawrev-3436	792	3	board	board	PROPN
inlawrev-3436	792	4	of	of	ADP
inlawrev-3436	792	5	tax	tax	NOUN
inlawrev-3436	792	6	commissioners,^'^^	commissioners,^'^^	VERB
inlawrev-3436	792	7	the	the	DET
inlawrev-3436	792	8	tax	tax	NOUN
inlawrev-3436	792	9	court	court	NOUN
inlawrev-3436	792	10	was	be	AUX
inlawrev-3436	792	11	asked	ask	VERB
inlawrev-3436	792	12	to	to	PART
inlawrev-3436	792	13	determine	determine	VERB
inlawrev-3436	792	14	whether	whether	SCONJ
inlawrev-3436	792	15	a	a	DET
inlawrev-3436	792	16	rent	rent	NOUN
inlawrev-3436	792	17	-	-	PUNCT
inlawrev-3436	792	18	to	to	ADP
inlawrev-3436	792	19	-	-	PUNCT
inlawrev-3436	792	20	own	own	ADJ
inlawrev-3436	792	21	lease	lease	NOUN
inlawrev-3436	792	22	agreement	agreement	NOUN
inlawrev-3436	792	23	constituted	constitute	VERB
inlawrev-3436	792	24	such	such	DET
inlawrev-3436	792	25	a	a	DET
inlawrev-3436	792	26	security	security	NOUN
inlawrev-3436	792	27	interest	interest	NOUN
inlawrev-3436	792	28	thereby	thereby	ADV
inlawrev-3436	792	29	relieving	relieve	VERB
inlawrev-3436	792	30	the	the	DET
inlawrev-3436	792	31	lessor	lessor	NOUN
inlawrev-3436	792	32	of	of	ADP
inlawrev-3436	792	33	both	both	CCONJ
inlawrev-3436	792	34	the	the	DET
inlawrev-3436	792	35	designation	designation	NOUN
inlawrev-3436	792	36	of	of	ADP
inlawrev-3436	792	37	"	"	PUNCT
inlawrev-3436	792	38	owner	owner	NOUN
inlawrev-3436	792	39	of	of	ADP
inlawrev-3436	792	40	the	the	DET
inlawrev-3436	792	41	subject	subject	NOUN
inlawrev-3436	792	42	matter	matter	NOUN
inlawrev-3436	792	43	"	"	PUNCT
inlawrev-3436	792	44	and	and	CCONJ
inlawrev-3436	792	45	the	the	DET
inlawrev-3436	792	46	resulting	result	VERB
inlawrev-3436	792	47	property	property	NOUN
inlawrev-3436	792	48	tax	tax	NOUN
inlawrev-3436	792	49	liability	liability	NOUN
inlawrev-3436	792	50	which	which	PRON
inlawrev-3436	792	51	follows	follow	VERB
inlawrev-3436	792	52	that	that	DET
inlawrev-3436	792	53	designation	designation	NOUN
inlawrev-3436	792	54	.	.	PUNCT
inlawrev-3436	793	1	w.h	w.h	PROPN
inlawrev-3436	793	2	.	.	PROPN
inlawrev-3436	793	3	paige	paige	PROPN
inlawrev-3436	793	4	&	&	CCONJ
inlawrev-3436	793	5	co.	co.	PROPN
inlawrev-3436	793	6	(	(	PUNCT
inlawrev-3436	793	7	"	"	PUNCT
inlawrev-3436	793	8	paige	paige	PROPN
inlawrev-3436	793	9	"	"	PUNCT
inlawrev-3436	793	10	)	)	PUNCT
inlawrev-3436	793	11	appealed	appeal	VERB
inlawrev-3436	793	12	a	a	DET
inlawrev-3436	793	13	final	final	ADJ
inlawrev-3436	793	14	determination	determination	NOUN
inlawrev-3436	793	15	ofthe	ofthe	NOUN
inlawrev-3436	793	16	state	state	NOUN
inlawrev-3436	793	17	board	board	NOUN
inlawrev-3436	793	18	assessing	assess	VERB
inlawrev-3436	793	19	personal	personal	ADJ
inlawrev-3436	793	20	property	property	NOUN
inlawrev-3436	793	21	tax	tax	NOUN
inlawrev-3436	793	22	on	on	ADP
inlawrev-3436	793	23	musical	musical	ADJ
inlawrev-3436	793	24	instruments	instrument	NOUN
inlawrev-3436	793	25	it	it	PRON
inlawrev-3436	793	26	leased	lease	VERB
inlawrev-3436	793	27	to	to	ADP
inlawrev-3436	793	28	customers	customer	NOUN
inlawrev-3436	793	29	under	under	ADP
inlawrev-3436	793	30	its	its	PRON
inlawrev-3436	793	31	"	"	PUNCT
inlawrev-3436	793	32	monthly	monthly	ADJ
inlawrev-3436	793	33	rent	rent	NOUN
inlawrev-3436	793	34	-	-	PUNCT
inlawrev-3436	793	35	to	to	ADP
inlawrev-3436	793	36	-	-	PUNCT
inlawrev-3436	793	37	own	own	ADJ
inlawrev-3436	793	38	program	program	NOUN
inlawrev-3436	793	39	"	"	PUNCT
inlawrev-3436	793	40	(	(	PUNCT
inlawrev-3436	793	41	"	"	PUNCT
inlawrev-3436	793	42	program").^^^	program").^^^	PRON
inlawrev-3436	793	43	the	the	DET
inlawrev-3436	793	44	program	program	NOUN
inlawrev-3436	793	45	consisted	consist	VERB
inlawrev-3436	793	46	ofa	ofa	PROPN
inlawrev-3436	793	47	mandatory	mandatory	ADJ
inlawrev-3436	793	48	fixed	fix	VERB
inlawrev-3436	793	49	trial	trial	NOUN
inlawrev-3436	793	50	rental	rental	ADJ
inlawrev-3436	793	51	period	period	NOUN
inlawrev-3436	793	52	followed	follow	VERB
inlawrev-3436	793	53	by	by	ADP
inlawrev-3436	793	54	an	an	DET
inlawrev-3436	793	55	optional	optional	ADJ
inlawrev-3436	793	56	monthto	monthto	NOUN
inlawrev-3436	793	57	-	-	NOUN
inlawrev-3436	793	58	month	month	NOUN
inlawrev-3436	793	59	renewable	renewable	ADJ
inlawrev-3436	793	60	lease.^'^	lease.^'^	PROPN
inlawrev-3436	793	61	under	under	ADP
inlawrev-3436	793	62	the	the	DET
inlawrev-3436	793	63	terms	term	NOUN
inlawrev-3436	793	64	ofthe	ofthe	ADJ
inlawrev-3436	793	65	program	program	NOUN
inlawrev-3436	793	66	,	,	PUNCT
inlawrev-3436	793	67	customers	customer	NOUN
inlawrev-3436	793	68	could	could	AUX
inlawrev-3436	793	69	281	281	NUM
inlawrev-3436	793	70	.	.	PUNCT
inlawrev-3436	794	1	seeid.2x\\0	seeid.2x\\0	PROPN
inlawrev-3436	794	2	(	(	PUNCT
inlawrev-3436	794	3	>	>	X
inlawrev-3436	794	4	.	.	PROPN
inlawrev-3436	795	1	282	282	NUM
inlawrev-3436	795	2	.	.	PUNCT
inlawrev-3436	796	1	see	see	VERB
inlawrev-3436	796	2	i	i	PRON
inlawrev-3436	796	3	d.	d.	PROPN
inlawrev-3436	796	4	283	283	NUM
inlawrev-3436	796	5	.	.	PUNCT
inlawrev-3436	797	1	see	see	VERB
inlawrev-3436	797	2	i	i	PRON
inlawrev-3436	797	3	d.	d.	PROPN
inlawrev-3436	797	4	284	284	NUM
inlawrev-3436	797	5	.	.	PUNCT
inlawrev-3436	798	1	see	see	VERB
inlawrev-3436	798	2	i	i	PRON
inlawrev-3436	798	3	d.	d.	PROPN
inlawrev-3436	798	4	at	at	ADP
inlawrev-3436	798	5	1	1	NUM
inlawrev-3436	798	6	107	107	NUM
inlawrev-3436	798	7	(	(	PUNCT
inlawrev-3436	798	8	citing	cite	VERB
inlawrev-3436	798	9	ind	ind	NOUN
inlawrev-3436	798	10	.	.	PUNCT
inlawrev-3436	799	1	code	code	PROPN
inlawrev-3436	799	2	ann	ann	PROPN
inlawrev-3436	799	3	.	.	PUNCT
inlawrev-3436	800	1	§	§	PROPN
inlawrev-3436	800	2	33	33	NUM
inlawrev-3436	800	3	-	-	SYM
inlawrev-3436	800	4	3	3	NUM
inlawrev-3436	800	5	-	-	PUNCT
inlawrev-3436	800	6	5	5	NUM
inlawrev-3436	800	7	-	-	SYM
inlawrev-3436	800	8	14	14	NUM
inlawrev-3436	800	9	(	(	PUNCT
inlawrev-3436	800	10	west	west	NOUN
inlawrev-3436	800	11	supp	supp	PROPN
inlawrev-3436	800	12	.	.	PUNCT
inlawrev-3436	800	13	1996	1996	NUM
inlawrev-3436	800	14	)	)	PUNCT
inlawrev-3436	800	15	)	)	PUNCT
inlawrev-3436	800	16	.	.	PUNCT
inlawrev-3436	801	1	285	285	NUM
inlawrev-3436	801	2	.	.	PUNCT
inlawrev-3436	802	1	see	see	VERB
inlawrev-3436	802	2	i	i	PRON
inlawrev-3436	802	3	d.	d.	PROPN
inlawrev-3436	802	4	286	286	NUM
inlawrev-3436	802	5	.	.	PUNCT
inlawrev-3436	803	1	see	see	VERB
inlawrev-3436	803	2	i	i	PROPN
inlawrev-3436	803	3	d	d	PROPN
inlawrev-3436	803	4	287	287	NUM
inlawrev-3436	803	5	.	.	PUNCT
inlawrev-3436	804	1	see	see	VERB
inlawrev-3436	804	2	ind	ind	PROPN
inlawrev-3436	804	3	.	.	PUNCT
inlawrev-3436	805	1	code	code	PROPN
inlawrev-3436	805	2	§	§	PROPN
inlawrev-3436	805	3	§	§	PROPN
inlawrev-3436	805	4	6	6	NUM
inlawrev-3436	805	5	-	-	SYM
inlawrev-3436	805	6	1.1	1.1	NUM
inlawrev-3436	805	7	-	-	PUNCT
inlawrev-3436	805	8	1	1	NUM
inlawrev-3436	805	9	-	-	SYM
inlawrev-3436	805	10	1	1	NUM
inlawrev-3436	805	11	1	1	NUM
inlawrev-3436	805	12	,	,	PUNCT
inlawrev-3436	805	13	-19	-19	PROPN
inlawrev-3436	805	14	(	(	PUNCT
inlawrev-3436	805	15	1998	1998	NUM
inlawrev-3436	805	16	)	)	PUNCT
inlawrev-3436	805	17	.	.	PUNCT
inlawrev-3436	806	1	288	288	NUM
inlawrev-3436	806	2	.	.	PUNCT
inlawrev-3436	807	1	5eez£/.	5eez£/.	NUM
inlawrev-3436	807	2	§	§	PROPN
inlawrev-3436	807	3	6	6	NUM
inlawrev-3436	807	4	-	-	SYM
inlawrev-3436	807	5	1.1	1.1	NUM
inlawrev-3436	807	6	-	-	PUNCT
inlawrev-3436	807	7	1	1	NUM
inlawrev-3436	807	8	-	-	PUNCT
inlawrev-3436	807	9	2	2	NUM
inlawrev-3436	807	10	-	-	SYM
inlawrev-3436	807	11	4	4	NUM
inlawrev-3436	807	12	.	.	NUM
inlawrev-3436	807	13	289	289	NUM
inlawrev-3436	807	14	.	.	PUNCT
inlawrev-3436	807	15	/f/.	/f/.	PUNCT
inlawrev-3436	808	1	§	§	VERB
inlawrev-3436	808	2	6	6	NUM
inlawrev-3436	808	3	-	-	SYM
inlawrev-3436	808	4	1.1	1.1	NUM
inlawrev-3436	808	5	-l-9(b	-l-9(b	NUM
inlawrev-3436	808	6	)	)	PUNCT
inlawrev-3436	808	7	(	(	PUNCT
inlawrev-3436	808	8	1998	1998	NUM
inlawrev-3436	808	9	)	)	PUNCT
inlawrev-3436	808	10	.	.	PUNCT
inlawrev-3436	809	1	290	290	NUM
inlawrev-3436	809	2	.	.	PUNCT
inlawrev-3436	809	3	see	see	VERB
inlawrev-3436	810	1	i	i	PROPN
inlawrev-3436	810	2	d	d	PROPN
inlawrev-3436	810	3	§	§	PROPN
inlawrev-3436	810	4	61.1	61.1	NUM
inlawrev-3436	810	5	-	-	SYM
inlawrev-3436	810	6	1	1	NUM
inlawrev-3436	810	7	-9(e	-9(e	NOUN
inlawrev-3436	810	8	)	)	PUNCT
inlawrev-3436	810	9	.	.	PUNCT
inlawrev-3436	811	1	291	291	NUM
inlawrev-3436	811	2	.	.	PUNCT
inlawrev-3436	812	1	71	71	NUM
inlawrev-3436	812	2	1	1	NUM
inlawrev-3436	812	3	n.e.2d	n.e.2d	NOUN
inlawrev-3436	812	4	552	552	NUM
inlawrev-3436	812	5	(	(	PUNCT
inlawrev-3436	812	6	ind	ind	NOUN
inlawrev-3436	812	7	.	.	PUNCT
inlawrev-3436	813	1	tax	tax	PROPN
inlawrev-3436	813	2	ct	ct	PROPN
inlawrev-3436	813	3	)	)	PUNCT
inlawrev-3436	813	4	,	,	PUNCT
inlawrev-3436	813	5	trans	trans	PROPN
inlawrev-3436	813	6	,	,	PUNCT
inlawrev-3436	813	7	denied	deny	VERB
inlawrev-3436	813	8	,	,	PUNCT
inlawrev-3436	813	9	726	726	NUM
inlawrev-3436	813	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	813	11	312	312	NUM
inlawrev-3436	813	12	(	(	PUNCT
inlawrev-3436	813	13	ind	ind	NOUN
inlawrev-3436	813	14	.	.	PUNCT
inlawrev-3436	813	15	1999	1999	NUM
inlawrev-3436	813	16	)	)	PUNCT
inlawrev-3436	813	17	(	(	PUNCT
inlawrev-3436	813	18	mem	mem	PROPN
inlawrev-3436	813	19	.	.	PUNCT
inlawrev-3436	813	20	)	)	PUNCT
inlawrev-3436	813	21	.	.	PUNCT
inlawrev-3436	814	1	292	292	NUM
inlawrev-3436	814	2	.	.	PUNCT
inlawrev-3436	815	1	i	i	PRON
inlawrev-3436	815	2	d	d	PROPN
inlawrev-3436	815	3	at	at	ADP
inlawrev-3436	815	4	553	553	NUM
inlawrev-3436	815	5	.	.	NOUN
inlawrev-3436	815	6	293	293	NUM
inlawrev-3436	815	7	.	.	PUNCT
inlawrev-3436	816	1	see	see	VERB
inlawrev-3436	816	2	i	i	PRON
inlawrev-3436	816	3	d.	d.	PROPN
inlawrev-3436	816	4	at	at	ADP
inlawrev-3436	816	5	554	554	NUM
inlawrev-3436	816	6	,	,	PUNCT
inlawrev-3436	816	7	2000	2000	NUM
inlawrev-3436	816	8	]	]	PUNCT
inlawrev-3436	816	9	taxation	taxation	NOUN
inlawrev-3436	816	10	1477	1477	NUM
inlawrev-3436	816	11	purchase	purchase	VERB
inlawrev-3436	816	12	the	the	DET
inlawrev-3436	816	13	musical	musical	ADJ
inlawrev-3436	816	14	instruments	instrument	NOUN
inlawrev-3436	816	15	at	at	ADP
inlawrev-3436	816	16	any	any	DET
inlawrev-3436	816	17	point	point	NOUN
inlawrev-3436	816	18	during	during	ADP
inlawrev-3436	816	19	either	either	DET
inlawrev-3436	816	20	lease	lease	NOUN
inlawrev-3436	816	21	term.^^	term.^^	NOUN
inlawrev-3436	816	22	'	'	NOUN
inlawrev-3436	816	23	*	*	NOUN
inlawrev-3436	817	1	they	they	PRON
inlawrev-3436	817	2	could	could	AUX
inlawrev-3436	817	3	also	also	ADV
inlawrev-3436	817	4	return	return	VERB
inlawrev-3436	817	5	the	the	DET
inlawrev-3436	817	6	instruments	instrument	NOUN
inlawrev-3436	817	7	,	,	PUNCT
inlawrev-3436	817	8	with	with	ADP
inlawrev-3436	817	9	no	no	DET
inlawrev-3436	817	10	further	further	ADJ
inlawrev-3436	817	11	obligation	obligation	NOUN
inlawrev-3436	817	12	,	,	PUNCT
inlawrev-3436	817	13	at	at	ADP
inlawrev-3436	817	14	any	any	DET
inlawrev-3436	817	15	point	point	NOUN
inlawrev-3436	817	16	after	after	SCONJ
inlawrev-3436	817	17	the	the	DET
inlawrev-3436	817	18	trial	trial	NOUN
inlawrev-3436	817	19	rental	rental	ADJ
inlawrev-3436	817	20	period	period	NOUN
inlawrev-3436	817	21	lease	lease	NOUN
inlawrev-3436	817	22	was	be	AUX
inlawrev-3436	817	23	satisfied.^'^	satisfied.^'^	PROPN
inlawrev-3436	817	24	if	if	SCONJ
inlawrev-3436	817	25	a	a	DET
inlawrev-3436	817	26	customer	customer	NOUN
inlawrev-3436	817	27	exercised	exercise	VERB
inlawrev-3436	817	28	the	the	DET
inlawrev-3436	817	29	purchase	purchase	NOUN
inlawrev-3436	817	30	option	option	NOUN
inlawrev-3436	817	31	,	,	PUNCT
inlawrev-3436	817	32	paige	paige	PROPN
inlawrev-3436	817	33	would	would	AUX
inlawrev-3436	817	34	apply	apply	VERB
inlawrev-3436	817	35	a	a	DET
inlawrev-3436	817	36	credit	credit	NOUN
inlawrev-3436	817	37	towards	towards	ADP
inlawrev-3436	817	38	the	the	DET
inlawrev-3436	817	39	purchase	purchase	NOUN
inlawrev-3436	817	40	price	price	NOUN
inlawrev-3436	817	41	in	in	ADP
inlawrev-3436	817	42	recognition	recognition	NOUN
inlawrev-3436	817	43	of	of	ADP
inlawrev-3436	817	44	the	the	DET
inlawrev-3436	817	45	rental	rental	ADJ
inlawrev-3436	817	46	payments	payment	NOUN
inlawrev-3436	817	47	previously	previously	ADV
inlawrev-3436	817	48	made.^'^	made.^'^	VERB
inlawrev-3436	817	49	the	the	DET
inlawrev-3436	817	50	terms	term	NOUN
inlawrev-3436	817	51	of	of	ADP
inlawrev-3436	817	52	the	the	DET
inlawrev-3436	817	53	program	program	NOUN
inlawrev-3436	817	54	provided	provide	VERB
inlawrev-3436	817	55	that	that	SCONJ
inlawrev-3436	817	56	paige	paige	PROPN
inlawrev-3436	817	57	would	would	AUX
inlawrev-3436	817	58	retain	retain	VERB
inlawrev-3436	817	59	title	title	NOUN
inlawrev-3436	817	60	to	to	ADP
inlawrev-3436	817	61	the	the	DET
inlawrev-3436	817	62	instruments	instrument	NOUN
inlawrev-3436	817	63	unless	unless	SCONJ
inlawrev-3436	817	64	and	and	CCONJ
inlawrev-3436	817	65	until	until	SCONJ
inlawrev-3436	817	66	the	the	DET
inlawrev-3436	817	67	lessee	lessee	NOUN
inlawrev-3436	817	68	paid	pay	VERB
inlawrev-3436	817	69	the	the	DET
inlawrev-3436	817	70	amount	amount	NOUN
inlawrev-3436	817	71	necessary	necessary	ADJ
inlawrev-3436	817	72	to	to	PART
inlawrev-3436	817	73	obtain	obtain	VERB
inlawrev-3436	817	74	ownership.^'^	ownership.^'^	PROPN
inlawrev-3436	817	75	despite	despite	SCONJ
inlawrev-3436	817	76	this	this	DET
inlawrev-3436	817	77	provision	provision	NOUN
inlawrev-3436	817	78	,	,	PUNCT
inlawrev-3436	817	79	paige	paige	PROPN
inlawrev-3436	817	80	argued	argue	VERB
inlawrev-3436	817	81	that	that	SCONJ
inlawrev-3436	817	82	its	its	PRON
inlawrev-3436	817	83	rent	rent	VERB
inlawrev-3436	817	84	-	-	PUNCT
inlawrev-3436	817	85	to	to	ADP
inlawrev-3436	817	86	-	-	PUNCT
inlawrev-3436	817	87	own	own	ADJ
inlawrev-3436	817	88	lease	lease	NOUN
inlawrev-3436	817	89	constituted	constitute	VERB
inlawrev-3436	817	90	conditional	conditional	ADJ
inlawrev-3436	817	91	sale	sale	NOUN
inlawrev-3436	817	92	and	and	CCONJ
inlawrev-3436	817	93	that	that	DET
inlawrev-3436	817	94	title	title	NOUN
inlawrev-3436	817	95	retention	retention	NOUN
inlawrev-3436	817	96	was	be	AUX
inlawrev-3436	817	97	merely	merely	ADV
inlawrev-3436	817	98	a	a	DET
inlawrev-3436	817	99	"	"	PUNCT
inlawrev-3436	817	100	disguised	disguised	ADJ
inlawrev-3436	817	101	security	security	NOUN
inlawrev-3436	817	102	interest	interest	NOUN
inlawrev-3436	817	103	.	.	PUNCT
inlawrev-3436	818	1	"^^^	"^^^	PUNCT
inlawrev-3436	819	1	relying	rely	VERB
inlawrev-3436	819	2	on	on	ADP
inlawrev-3436	819	3	the	the	DET
inlawrev-3436	819	4	security	security	NOUN
inlawrev-3436	819	5	interest	interest	NOUN
inlawrev-3436	819	6	exception,^^	exception,^^	PROPN
inlawrev-3436	819	7	paige	paige	PROPN
inlawrev-3436	819	8	argued	argue	VERB
inlawrev-3436	819	9	that	that	SCONJ
inlawrev-3436	819	10	it	it	PRON
inlawrev-3436	819	11	was	be	AUX
inlawrev-3436	819	12	not	not	PART
inlawrev-3436	819	13	the	the	DET
inlawrev-3436	819	14	"	"	PUNCT
inlawrev-3436	819	15	owner	owner	NOUN
inlawrev-3436	819	16	"	"	PUNCT
inlawrev-3436	819	17	of	of	ADP
inlawrev-3436	819	18	the	the	DET
inlawrev-3436	819	19	instruments	instrument	NOUN
inlawrev-3436	819	20	leased	lease	VERB
inlawrev-3436	819	21	under	under	ADP
inlawrev-3436	819	22	the	the	DET
inlawrev-3436	819	23	program	program	NOUN
inlawrev-3436	819	24	and	and	CCONJ
inlawrev-3436	819	25	,	,	PUNCT
inlawrev-3436	819	26	therefore	therefore	ADV
inlawrev-3436	819	27	,	,	PUNCT
inlawrev-3436	819	28	should	should	AUX
inlawrev-3436	819	29	not	not	PART
inlawrev-3436	819	30	be	be	AUX
inlawrev-3436	819	31	held	hold	VERB
inlawrev-3436	819	32	liable	liable	ADJ
inlawrev-3436	819	33	for	for	ADP
inlawrev-3436	819	34	the	the	DET
inlawrev-3436	819	35	property	property	NOUN
inlawrev-3436	819	36	taxes	taxis	NOUN
inlawrev-3436	819	37	imposed	impose	VERB
inlawrev-3436	819	38	on	on	ADP
inlawrev-3436	819	39	those	those	PRON
inlawrev-3436	819	40	instruments.^^	instruments.^^	NOUN
inlawrev-3436	820	1	the	the	DET
inlawrev-3436	820	2	court	court	NOUN
inlawrev-3436	820	3	rejected	reject	VERB
inlawrev-3436	820	4	paige	paige	PROPN
inlawrev-3436	820	5	's	's	PART
inlawrev-3436	820	6	argument.^^	argument.^^	PUNCT
inlawrev-3436	820	7	'	'	PUNCT
inlawrev-3436	820	8	it	it	PRON
inlawrev-3436	820	9	looked	look	VERB
inlawrev-3436	820	10	to	to	ADP
inlawrev-3436	820	11	the	the	DET
inlawrev-3436	820	12	law	law	NOUN
inlawrev-3436	820	13	of	of	ADP
inlawrev-3436	820	14	security	security	NOUN
inlawrev-3436	820	15	interests	interest	NOUN
inlawrev-3436	820	16	in	in	ADP
inlawrev-3436	820	17	determining	determine	VERB
inlawrev-3436	820	18	that	that	SCONJ
inlawrev-3436	820	19	the	the	DET
inlawrev-3436	820	20	program	program	NOUN
inlawrev-3436	820	21	constituted	constitute	VERB
inlawrev-3436	820	22	a	a	DET
inlawrev-3436	820	23	true	true	ADJ
inlawrev-3436	820	24	lease	lease	NOUN
inlawrev-3436	820	25	and	and	CCONJ
inlawrev-3436	820	26	not	not	PART
inlawrev-3436	820	27	a	a	DET
inlawrev-3436	820	28	"	"	PUNCT
inlawrev-3436	820	29	disguised	disguised	ADJ
inlawrev-3436	820	30	"	"	PUNCT
inlawrev-3436	820	31	security	security	NOUN
inlawrev-3436	820	32	interest.^^^	interest.^^^	NOUN
inlawrev-3436	820	33	the	the	DET
inlawrev-3436	820	34	court	court	NOUN
inlawrev-3436	820	35	applied	apply	VERB
inlawrev-3436	820	36	two	two	NUM
inlawrev-3436	820	37	tests	test	NOUN
inlawrev-3436	820	38	it	it	PRON
inlawrev-3436	820	39	had	have	AUX
inlawrev-3436	820	40	established	establish	VERB
inlawrev-3436	820	41	in	in	ADP
inlawrev-3436	820	42	kimco	kimco	ADP
inlawrev-3436	820	43	leasing	leasing	PROPN
inlawrev-3436	820	44	,	,	PUNCT
inlawrev-3436	820	45	inc	inc	PROPN
inlawrev-3436	820	46	.	.	PROPN
inlawrev-3436	821	1	v.	v.	ADP
inlawrev-3436	821	2	state	state	PROPN
inlawrev-3436	821	3	board	board	PROPN
inlawrev-3436	821	4	of	of	ADP
inlawrev-3436	821	5	tax	tax	NOUN
inlawrev-3436	821	6	commissioners?^^	commissioners?^^	VERB
inlawrev-3436	821	7	the	the	DET
inlawrev-3436	821	8	tests	test	NOUN
inlawrev-3436	821	9	were	be	AUX
inlawrev-3436	821	10	derived	derive	VERB
inlawrev-3436	821	11	from	from	ADP
inlawrev-3436	821	12	the	the	DET
inlawrev-3436	821	13	statutory	statutory	ADJ
inlawrev-3436	821	14	definition	definition	NOUN
inlawrev-3436	821	15	of"security	of"security	NOUN
inlawrev-3436	821	16	interest	interest	NOUN
inlawrev-3436	821	17	"	"	PUNCT
inlawrev-3436	821	18	found	find	VERB
inlawrev-3436	821	19	at	at	ADP
inlawrev-3436	821	20	section	section	NOUN
inlawrev-3436	821	21	26	26	NUM
inlawrev-3436	821	22	-	-	SYM
inlawrev-3436	821	23	11	11	NUM
inlawrev-3436	821	24	-	-	SYM
inlawrev-3436	821	25	201(37	201(37	NUM
inlawrev-3436	821	26	)	)	PUNCT
inlawrev-3436	821	27	of	of	ADP
inlawrev-3436	821	28	the	the	DET
inlawrev-3436	821	29	indiana	indiana	PROPN
inlawrev-3436	821	30	code.^^	code.^^	NOUN
inlawrev-3436	822	1	it	it	PRON
inlawrev-3436	822	2	provides	provide	VERB
inlawrev-3436	822	3	that	that	SCONJ
inlawrev-3436	822	4	a	a	DET
inlawrev-3436	822	5	lease	lease	NOUN
inlawrev-3436	822	6	creates	create	VERB
inlawrev-3436	822	7	a	a	DET
inlawrev-3436	822	8	security	security	NOUN
inlawrev-3436	822	9	interest	interest	NOUN
inlawrev-3436	822	10	if	if	SCONJ
inlawrev-3436	822	11	(	(	PUNCT
inlawrev-3436	822	12	1	1	X
inlawrev-3436	822	13	)	)	PUNCT
inlawrev-3436	822	14	the	the	DET
inlawrev-3436	822	15	lessee	lessee	NOUN
inlawrev-3436	822	16	is	be	AUX
inlawrev-3436	822	17	obligated	obligate	VERB
inlawrev-3436	822	18	to	to	PART
inlawrev-3436	822	19	perform	perform	VERB
inlawrev-3436	822	20	for	for	ADP
inlawrev-3436	822	21	the	the	DET
inlawrev-3436	822	22	full	full	ADJ
inlawrev-3436	822	23	length	length	NOUN
inlawrev-3436	822	24	of	of	ADP
inlawrev-3436	822	25	the	the	DET
inlawrev-3436	822	26	lease	lease	NOUN
inlawrev-3436	822	27	without	without	ADP
inlawrev-3436	822	28	being	be	AUX
inlawrev-3436	822	29	able	able	ADJ
inlawrev-3436	822	30	to	to	PART
inlawrev-3436	822	31	voluntarily	voluntarily	ADV
inlawrev-3436	822	32	terminate	terminate	VERB
inlawrev-3436	822	33	it	it	PRON
inlawrev-3436	822	34	,	,	PUNCT
inlawrev-3436	822	35	or	or	CCONJ
inlawrev-3436	822	36	(	(	PUNCT
inlawrev-3436	822	37	2	2	X
inlawrev-3436	822	38	)	)	PUNCT
inlawrev-3436	822	39	if	if	SCONJ
inlawrev-3436	822	40	the	the	DET
inlawrev-3436	822	41	lessor	lessor	NOUN
inlawrev-3436	822	42	can	can	AUX
inlawrev-3436	822	43	not	not	PART
inlawrev-3436	822	44	reasonably	reasonably	ADV
inlawrev-3436	822	45	expect	expect	VERB
inlawrev-3436	822	46	to	to	PART
inlawrev-3436	822	47	receive	receive	VERB
inlawrev-3436	822	48	back	back	ADV
inlawrev-3436	822	49	anything	anything	PRON
inlawrev-3436	822	50	of	of	ADP
inlawrev-3436	822	51	value	value	NOUN
inlawrev-3436	822	52	at	at	ADP
inlawrev-3436	822	53	the	the	DET
inlawrev-3436	822	54	end	end	NOUN
inlawrev-3436	822	55	of	of	ADP
inlawrev-3436	822	56	the	the	DET
inlawrev-3436	822	57	lease	lease	NOUN
inlawrev-3436	822	58	term.^	term.^	PROPN
inlawrev-3436	822	59	°	°	PROPN
inlawrev-3436	822	60	^	^	PUNCT
inlawrev-3436	822	61	the	the	DET
inlawrev-3436	822	62	court	court	NOUN
inlawrev-3436	822	63	held	hold	VERB
inlawrev-3436	822	64	that	that	SCONJ
inlawrev-3436	822	65	kimco^s	kimco^s	PROPN
inlawrev-3436	822	66	first	first	ADJ
inlawrev-3436	822	67	test	test	NOUN
inlawrev-3436	822	68	was	be	AUX
inlawrev-3436	822	69	not	not	PART
inlawrev-3436	822	70	met	meet	VERB
inlawrev-3436	822	71	in	in	ADP
inlawrev-3436	822	72	this	this	DET
inlawrev-3436	822	73	case	case	NOUN
inlawrev-3436	822	74	because	because	SCONJ
inlawrev-3436	822	75	the	the	DET
inlawrev-3436	822	76	terms	term	NOUN
inlawrev-3436	822	77	of	of	ADP
inlawrev-3436	822	78	paige	paige	PROPN
inlawrev-3436	822	79	's	's	PART
inlawrev-3436	822	80	program	program	NOUN
inlawrev-3436	822	81	did	do	AUX
inlawrev-3436	822	82	not	not	PART
inlawrev-3436	822	83	obligate	obligate	VERB
inlawrev-3436	822	84	a	a	DET
inlawrev-3436	822	85	lessee	lessee	NOUN
inlawrev-3436	822	86	to	to	PART
inlawrev-3436	822	87	perform	perform	VERB
inlawrev-3436	822	88	for	for	ADP
inlawrev-3436	822	89	the	the	DET
inlawrev-3436	822	90	full	full	ADJ
inlawrev-3436	822	91	length	length	NOUN
inlawrev-3436	822	92	of	of	ADP
inlawrev-3436	822	93	the	the	PRON
inlawrev-3436	822	94	lease.^^	lease.^^	NOUN
inlawrev-3436	823	1	it	it	PRON
inlawrev-3436	823	2	also	also	ADV
inlawrev-3436	823	3	determined	determine	VERB
inlawrev-3436	823	4	that	that	SCONJ
inlawrev-3436	823	5	even	even	ADV
inlawrev-3436	823	6	though	though	SCONJ
inlawrev-3436	823	7	paige	paige	PROPN
inlawrev-3436	823	8	's	's	PART
inlawrev-3436	823	9	customers	customer	NOUN
inlawrev-3436	823	10	could	could	AUX
inlawrev-3436	823	11	ultimately	ultimately	ADV
inlawrev-3436	823	12	chose	choose	VERB
inlawrev-3436	823	13	to	to	PART
inlawrev-3436	823	14	purchase	purchase	VERB
inlawrev-3436	823	15	the	the	DET
inlawrev-3436	823	16	leased	lease	VERB
inlawrev-3436	823	17	instruments	instrument	NOUN
inlawrev-3436	823	18	,	,	PUNCT
inlawrev-3436	823	19	the	the	DET
inlawrev-3436	823	20	fact	fact	NOUN
inlawrev-3436	823	21	that	that	SCONJ
inlawrev-3436	823	22	they	they	PRON
inlawrev-3436	823	23	could	could	AUX
inlawrev-3436	823	24	terminate	terminate	VERB
inlawrev-3436	823	25	the	the	DET
inlawrev-3436	823	26	lease	lease	NOUN
inlawrev-3436	823	27	after	after	SCONJ
inlawrev-3436	823	28	the	the	DET
inlawrev-3436	823	29	trial	trial	NOUN
inlawrev-3436	823	30	rental	rental	ADJ
inlawrev-3436	823	31	period	period	NOUN
inlawrev-3436	823	32	meant	mean	VERB
inlawrev-3436	823	33	that	that	SCONJ
inlawrev-3436	823	34	paige	paige	PROPN
inlawrev-3436	823	35	could	could	AUX
inlawrev-3436	823	36	reasonably	reasonably	ADV
inlawrev-3436	823	37	expect	expect	VERB
inlawrev-3436	823	38	to	to	PART
inlawrev-3436	823	39	receive	receive	VERB
inlawrev-3436	823	40	the	the	DET
inlawrev-3436	823	41	instrument	instrument	NOUN
inlawrev-3436	823	42	back	back	ADV
inlawrev-3436	823	43	at	at	ADP
inlawrev-3436	823	44	the	the	DET
inlawrev-3436	823	45	end	end	NOUN
inlawrev-3436	823	46	ofthe	ofthe	ADJ
inlawrev-3436	823	47	lease	lease	NOUN
inlawrev-3436	823	48	term.^^^	term.^^^	PROPN
inlawrev-3436	823	49	therefore	therefore	ADV
inlawrev-3436	823	50	,	,	PUNCT
inlawrev-3436	823	51	the	the	DET
inlawrev-3436	823	52	program	program	NOUN
inlawrev-3436	823	53	did	do	AUX
inlawrev-3436	823	54	not	not	PART
inlawrev-3436	823	55	meet	meet	VERB
inlawrev-3436	823	56	the	the	DET
inlawrev-3436	823	57	requirements	requirement	NOUN
inlawrev-3436	823	58	of	of	ADP
inlawrev-3436	823	59	kimco	kimco	NOUN
inlawrev-3436	823	60	''	''	PUNCT
inlawrev-3436	823	61	s	s	PART
inlawrev-3436	823	62	second	second	ADJ
inlawrev-3436	823	63	test.^	test.^	PROPN
inlawrev-3436	823	64	°	°	NOUN
inlawrev-3436	823	65	*	*	PROPN
inlawrev-3436	823	66	294	294	NUM
inlawrev-3436	823	67	.	.	PUNCT
inlawrev-3436	824	1	see	see	VERB
inlawrev-3436	824	2	i	i	PROPN
inlawrev-3436	824	3	d	d	PROPN
inlawrev-3436	824	4	295	295	NUM
inlawrev-3436	824	5	.	.	PUNCT
inlawrev-3436	825	1	see	see	VERB
inlawrev-3436	825	2	i	i	PRON
inlawrev-3436	825	3	d.	d.	PROPN
inlawrev-3436	825	4	296	296	NUM
inlawrev-3436	825	5	.	.	PUNCT
inlawrev-3436	826	1	see	see	VERB
inlawrev-3436	826	2	i	i	PRON
inlawrev-3436	826	3	d.	d.	PROPN
inlawrev-3436	826	4	297	297	NUM
inlawrev-3436	826	5	.	.	PUNCT
inlawrev-3436	827	1	see	see	VERB
inlawrev-3436	827	2	i	i	PRON
inlawrev-3436	827	3	d.	d.	PROPN
inlawrev-3436	827	4	298	298	NUM
inlawrev-3436	827	5	.	.	PUNCT
inlawrev-3436	828	1	i	i	PRON
inlawrev-3436	828	2	d	d	PROPN
inlawrev-3436	828	3	at	at	ADP
inlawrev-3436	828	4	555	555	NUM
inlawrev-3436	828	5	.	.	PUNCT
inlawrev-3436	829	1	299	299	NUM
inlawrev-3436	829	2	.	.	PUNCT
inlawrev-3436	829	3	see	see	VERB
inlawrev-3436	829	4	ind	ind	PROPN
inlawrev-3436	829	5	.	.	PUNCT
inlawrev-3436	830	1	code	code	PROPN
inlawrev-3436	830	2	§	§	PROPN
inlawrev-3436	830	3	6	6	NUM
inlawrev-3436	830	4	-	-	PUNCT
inlawrev-3436	830	5	l.l	l.l	NOUN
inlawrev-3436	830	6	-	-	PUNCT
inlawrev-3436	830	7	l-9(e	l-9(e	NOUN
inlawrev-3436	830	8	)	)	PUNCT
inlawrev-3436	830	9	(	(	PUNCT
inlawrev-3436	830	10	1998	1998	NUM
inlawrev-3436	830	11	)	)	PUNCT
inlawrev-3436	830	12	.	.	PUNCT
inlawrev-3436	831	1	300	300	NUM
inlawrev-3436	831	2	.	.	PUNCT
inlawrev-3436	832	1	w.h	w.h	PROPN
inlawrev-3436	832	2	.	.	PROPN
inlawrev-3436	832	3	paige	paige	PROPN
inlawrev-3436	832	4	&	&	CCONJ
inlawrev-3436	832	5	co.	co.	PROPN
inlawrev-3436	832	6	,lu	,lu	PUNCT
inlawrev-3436	832	7	n.e.2d	n.e.2d	NOUN
inlawrev-3436	832	8	at	at	ADP
inlawrev-3436	832	9	555	555	NUM
inlawrev-3436	832	10	.	.	PUNCT
inlawrev-3436	832	11	301	301	NUM
inlawrev-3436	832	12	.	.	PUNCT
inlawrev-3436	833	1	se^	se^	PROPN
inlawrev-3436	833	2	i	i	PRON
inlawrev-3436	833	3	d.	d.	PROPN
inlawrev-3436	833	4	at	at	ADP
inlawrev-3436	833	5	560	560	NUM
inlawrev-3436	833	6	.	.	NOUN
inlawrev-3436	833	7	302	302	NUM
inlawrev-3436	833	8	.	.	PUNCT
inlawrev-3436	834	1	i	i	PRON
inlawrev-3436	834	2	d	d	PROPN
inlawrev-3436	834	3	303	303	NUM
inlawrev-3436	834	4	.	.	PUNCT
inlawrev-3436	835	1	see	see	VERB
inlawrev-3436	835	2	i	i	PRON
inlawrev-3436	835	3	d	d	PROPN
inlawrev-3436	835	4	at	at	ADP
inlawrev-3436	835	5	557	557	NUM
inlawrev-3436	835	6	(	(	PUNCT
inlawrev-3436	835	7	citing	cite	VERB
inlawrev-3436	835	8	656	656	NUM
inlawrev-3436	835	9	n.e.2d	n.e.2d	NOUN
inlawrev-3436	835	10	1208	1208	NUM
inlawrev-3436	835	11	(	(	PUNCT
inlawrev-3436	835	12	ind	ind	NOUN
inlawrev-3436	835	13	.	.	PUNCT
inlawrev-3436	836	1	tax	tax	PROPN
inlawrev-3436	836	2	ct	ct	PROPN
inlawrev-3436	836	3	.	.	PROPN
inlawrev-3436	836	4	1995	1995	NUM
inlawrev-3436	836	5	)	)	PUNCT
inlawrev-3436	836	6	)	)	PUNCT
inlawrev-3436	836	7	.	.	PUNCT
inlawrev-3436	837	1	304	304	NUM
inlawrev-3436	837	2	.	.	PUNCT
inlawrev-3436	838	1	i	i	PRON
inlawrev-3436	838	2	d	d	PROPN
inlawrev-3436	838	3	(	(	PUNCT
inlawrev-3436	838	4	citing	cite	VERB
inlawrev-3436	838	5	ind	ind	NOUN
inlawrev-3436	838	6	.	.	PUNCT
inlawrev-3436	839	1	code	code	PROPN
inlawrev-3436	839	2	§	§	PROPN
inlawrev-3436	839	3	26	26	NUM
inlawrev-3436	839	4	-	-	SYM
inlawrev-3436	839	5	1	1	NUM
inlawrev-3436	839	6	-	-	PUNCT
inlawrev-3436	839	7	1	1	NUM
inlawrev-3436	839	8	-	-	PUNCT
inlawrev-3436	839	9	201(37	201(37	NUM
inlawrev-3436	839	10	)	)	PUNCT
inlawrev-3436	839	11	(	(	PUNCT
inlawrev-3436	839	12	west	west	NOUN
inlawrev-3436	839	13	1995	1995	NUM
inlawrev-3436	839	14	)	)	PUNCT
inlawrev-3436	839	15	)	)	PUNCT
inlawrev-3436	839	16	.	.	PUNCT
inlawrev-3436	840	1	305	305	NUM
inlawrev-3436	840	2	.	.	PUNCT
inlawrev-3436	841	1	see	see	VERB
inlawrev-3436	841	2	i	i	PRON
inlawrev-3436	841	3	d	d	PROPN
inlawrev-3436	841	4	at	at	ADP
inlawrev-3436	841	5	557	557	NUM
inlawrev-3436	841	6	.	.	PUNCT
inlawrev-3436	842	1	306	306	NUM
inlawrev-3436	842	2	.	.	PUNCT
inlawrev-3436	843	1	see	see	VERB
inlawrev-3436	843	2	i	i	PROPN
inlawrev-3436	843	3	d	d	PROPN
inlawrev-3436	843	4	307	307	NUM
inlawrev-3436	843	5	.	.	PUNCT
inlawrev-3436	844	1	see	see	VERB
inlawrev-3436	844	2	i	i	PRON
inlawrev-3436	844	3	d	d	PROPN
inlawrev-3436	844	4	at	at	ADP
inlawrev-3436	844	5	558	558	NUM
inlawrev-3436	844	6	.	.	PUNCT
inlawrev-3436	845	1	308	308	NUM
inlawrev-3436	845	2	.	.	PUNCT
inlawrev-3436	845	3	see	see	VERB
inlawrev-3436	845	4	i	i	PRON
inlawrev-3436	845	5	d.	d.	PROPN
inlawrev-3436	845	6	1478	1478	NUM
inlawrev-3436	845	7	indiana	indiana	PROPN
inlawrev-3436	845	8	law	law	PROPN
inlawrev-3436	845	9	review	review	NOUN
inlawrev-3436	846	1	[	[	X
inlawrev-3436	846	2	vol	vol	NOUN
inlawrev-3436	846	3	.	.	PUNCT
inlawrev-3436	846	4	33:1455	33:1455	NUM
inlawrev-3436	846	5	in	in	ADP
inlawrev-3436	846	6	concluding	conclude	VERB
inlawrev-3436	846	7	that	that	SCONJ
inlawrev-3436	846	8	paige	paige	PROPN
inlawrev-3436	846	9	was	be	AUX
inlawrev-3436	846	10	the	the	DET
inlawrev-3436	846	11	owner	owner	NOUN
inlawrev-3436	846	12	ofthe	ofthe	VERB
inlawrev-3436	846	13	musical	musical	ADJ
inlawrev-3436	846	14	instruments	instrument	NOUN
inlawrev-3436	846	15	,	,	PUNCT
inlawrev-3436	846	16	the	the	DET
inlawrev-3436	846	17	court	court	NOUN
inlawrev-3436	846	18	acknowledged	acknowledge	VERB
inlawrev-3436	846	19	that	that	SCONJ
inlawrev-3436	846	20	some	some	DET
inlawrev-3436	846	21	courts	court	NOUN
inlawrev-3436	846	22	have	have	AUX
inlawrev-3436	846	23	found	find	VERB
inlawrev-3436	846	24	a	a	DET
inlawrev-3436	846	25	security	security	NOUN
inlawrev-3436	846	26	interest	interest	NOUN
inlawrev-3436	846	27	despite	despite	SCONJ
inlawrev-3436	846	28	the	the	DET
inlawrev-3436	846	29	fact	fact	NOUN
inlawrev-3436	846	30	that	that	SCONJ
inlawrev-3436	846	31	a	a	DET
inlawrev-3436	846	32	lessee	lessee	NOUN
inlawrev-3436	846	33	could	could	AUX
inlawrev-3436	846	34	terminate	terminate	VERB
inlawrev-3436	846	35	the	the	DET
inlawrev-3436	846	36	lease	lease	NOUN
inlawrev-3436	846	37	at	at	ADP
inlawrev-3436	846	38	will.^^^	will.^^^	PROPN
inlawrev-3436	846	39	however	however	ADV
inlawrev-3436	846	40	,	,	PUNCT
inlawrev-3436	846	41	it	it	PRON
inlawrev-3436	846	42	explained	explain	VERB
inlawrev-3436	846	43	that	that	SCONJ
inlawrev-3436	846	44	these	these	DET
inlawrev-3436	846	45	cases	case	NOUN
inlawrev-3436	846	46	generally	generally	ADV
inlawrev-3436	846	47	involved	involve	VERB
inlawrev-3436	846	48	a	a	DET
inlawrev-3436	846	49	court	court	NOUN
inlawrev-3436	846	50	's	's	PART
inlawrev-3436	846	51	effort	effort	NOUN
inlawrev-3436	846	52	to	to	PART
inlawrev-3436	846	53	protect	protect	VERB
inlawrev-3436	846	54	an	an	DET
inlawrev-3436	846	55	insolvent	insolvent	ADJ
inlawrev-3436	846	56	lessee	lessee	NOUN
inlawrev-3436	846	57	from	from	ADP
inlawrev-3436	846	58	forfeiture	forfeiture	NOUN
inlawrev-3436	846	59	,	,	PUNCT
inlawrev-3436	846	60	ajustification	ajustification	NOUN
inlawrev-3436	846	61	not	not	PART
inlawrev-3436	846	62	present	present	ADJ
inlawrev-3436	846	63	in	in	ADP
inlawrev-3436	846	64	paige?^^	paige?^^	NOUN
inlawrev-3436	846	65	the	the	DET
inlawrev-3436	846	66	court	court	NOUN
inlawrev-3436	846	67	also	also	ADV
inlawrev-3436	846	68	noted	note	VERB
inlawrev-3436	846	69	that	that	SCONJ
inlawrev-3436	846	70	under	under	ADP
inlawrev-3436	846	71	kimco	kimco	PROPN
inlawrev-3436	846	72	,	,	PUNCT
inlawrev-3436	846	73	it	it	PRON
inlawrev-3436	846	74	was	be	AUX
inlawrev-3436	846	75	required	require	VERB
inlawrev-3436	846	76	to	to	PART
inlawrev-3436	846	77	base	base	VERB
inlawrev-3436	846	78	its	its	PRON
inlawrev-3436	846	79	determination	determination	NOUN
inlawrev-3436	846	80	on	on	ADP
inlawrev-3436	846	81	the	the	DET
inlawrev-3436	846	82	situation	situation	NOUN
inlawrev-3436	846	83	existing	exist	VERB
inlawrev-3436	846	84	at	at	ADP
inlawrev-3436	846	85	the	the	DET
inlawrev-3436	846	86	inception	inception	NOUN
inlawrev-3436	846	87	of	of	ADP
inlawrev-3436	846	88	the	the	DET
inlawrev-3436	846	89	lease	lease	NOUN
inlawrev-3436	846	90	,	,	PUNCT
inlawrev-3436	846	91	not	not	PART
inlawrev-3436	846	92	at	at	ADP
inlawrev-3436	846	93	the	the	DET
inlawrev-3436	846	94	end	end	NOUN
inlawrev-3436	846	95	of	of	ADP
inlawrev-3436	846	96	the	the	DET
inlawrev-3436	846	97	lease	lease	NOUN
inlawrev-3436	846	98	term.^^	term.^^	NOUN
inlawrev-3436	846	99	'	'	PUNCT
inlawrev-3436	846	100	under	under	ADP
inlawrev-3436	846	101	this	this	DET
inlawrev-3436	846	102	analysis	analysis	NOUN
inlawrev-3436	846	103	,	,	PUNCT
inlawrev-3436	846	104	paige	paige	PROPN
inlawrev-3436	846	105	's	's	PART
inlawrev-3436	846	106	customers	customer	NOUN
inlawrev-3436	846	107	were	be	AUX
inlawrev-3436	846	108	not	not	PART
inlawrev-3436	846	109	bound	bind	VERB
inlawrev-3436	846	110	to	to	PART
inlawrev-3436	846	111	see	see	VERB
inlawrev-3436	846	112	the	the	DET
inlawrev-3436	846	113	lease	lease	NOUN
inlawrev-3436	846	114	agreements	agreement	NOUN
inlawrev-3436	846	115	through	through	ADP
inlawrev-3436	846	116	to	to	ADP
inlawrev-3436	846	117	the	the	DET
inlawrev-3436	846	118	point	point	NOUN
inlawrev-3436	846	119	where	where	SCONJ
inlawrev-3436	846	120	the	the	DET
inlawrev-3436	846	121	instrument	instrument	NOUN
inlawrev-3436	846	122	was	be	AUX
inlawrev-3436	846	123	purchased.^	purchased.^	NOUN
inlawrev-3436	846	124	'	'	PUNCT
inlawrev-3436	846	125	^	^	PUNCT
inlawrev-3436	846	126	therefore	therefore	ADV
inlawrev-3436	846	127	,	,	PUNCT
inlawrev-3436	846	128	the	the	DET
inlawrev-3436	846	129	court	court	NOUN
inlawrev-3436	846	130	found	find	VERB
inlawrev-3436	846	131	that	that	SCONJ
inlawrev-3436	846	132	paige	paige	PROPN
inlawrev-3436	846	133	owned	own	VERB
inlawrev-3436	846	134	the	the	DET
inlawrev-3436	846	135	instruments	instrument	NOUN
inlawrev-3436	846	136	for	for	ADP
inlawrev-3436	846	137	use	use	NOUN
inlawrev-3436	846	138	in	in	ADP
inlawrev-3436	846	139	the	the	DET
inlawrev-3436	846	140	production	production	NOUN
inlawrev-3436	846	141	of	of	ADP
inlawrev-3436	846	142	income.^	income.^	PROPN
inlawrev-3436	846	143	^^	^^	PUNCT
inlawrev-3436	846	144	accordingly	accordingly	ADV
inlawrev-3436	846	145	,	,	PUNCT
inlawrev-3436	846	146	the	the	DET
inlawrev-3436	846	147	instruments	instrument	NOUN
inlawrev-3436	846	148	were	be	AUX
inlawrev-3436	846	149	subject	subject	ADJ
inlawrev-3436	846	150	to	to	ADP
inlawrev-3436	846	151	personal	personal	ADJ
inlawrev-3436	846	152	property	property	NOUN
inlawrev-3436	846	153	tax	tax	NOUN
inlawrev-3436	846	154	and	and	CCONJ
inlawrev-3436	846	155	paige	paige	PROPN
inlawrev-3436	846	156	was	be	AUX
inlawrev-3436	846	157	liable	liable	ADJ
inlawrev-3436	846	158	for	for	ADP
inlawrev-3436	846	159	that	that	DET
inlawrev-3436	846	160	tax.^	tax.^	NOUN
inlawrev-3436	846	161	''	''	PUNCT
inlawrev-3436	846	162	*	*	PUNCT
inlawrev-3436	846	163	in	in	ADP
inlawrev-3436	846	164	dav'con	dav'con	PROPN
inlawrev-3436	846	165	,	,	PUNCT
inlawrev-3436	846	166	inc	inc	PROPN
inlawrev-3436	846	167	.	.	PROPN
inlawrev-3436	847	1	v.	v.	ADP
inlawrev-3436	847	2	state	state	PROPN
inlawrev-3436	847	3	board	board	PROPN
inlawrev-3436	847	4	of	of	ADP
inlawrev-3436	847	5	tax	tax	NOUN
inlawrev-3436	847	6	commissioners,^^^	commissioners,^^^	PROPN
inlawrev-3436	847	7	the	the	DET
inlawrev-3436	847	8	taxpayer	taxpayer	NOUN
inlawrev-3436	847	9	appealed	appeal	VERB
inlawrev-3436	847	10	the	the	DET
inlawrev-3436	847	11	state	state	NOUN
inlawrev-3436	847	12	board	board	NOUN
inlawrev-3436	847	13	's	's	PART
inlawrev-3436	847	14	valuation	valuation	NOUN
inlawrev-3436	847	15	of	of	ADP
inlawrev-3436	847	16	steel	steel	NOUN
inlawrev-3436	847	17	the	the	DET
inlawrev-3436	847	18	company	company	NOUN
inlawrev-3436	847	19	possessed	possess	VERB
inlawrev-3436	847	20	in	in	ADP
inlawrev-3436	847	21	connection	connection	NOUN
inlawrev-3436	847	22	with	with	ADP
inlawrev-3436	847	23	its	its	PRON
inlawrev-3436	847	24	operations	operation	NOUN
inlawrev-3436	847	25	as	as	ADP
inlawrev-3436	847	26	a	a	DET
inlawrev-3436	847	27	steel	steel	NOUN
inlawrev-3436	847	28	processing	processing	NOUN
inlawrev-3436	847	29	and	and	CCONJ
inlawrev-3436	847	30	storage	storage	NOUN
inlawrev-3436	847	31	plant	plant	NOUN
inlawrev-3436	847	32	.	.	PUNCT
inlawrev-3436	848	1	an	an	DET
inlawrev-3436	848	2	earlier	early	ADJ
inlawrev-3436	848	3	tax	tax	NOUN
inlawrev-3436	848	4	court	court	NOUN
inlawrev-3436	848	5	decision	decision	NOUN
inlawrev-3436	848	6	found	find	VERB
inlawrev-3436	848	7	dav	dav	NOUN
inlawrev-3436	848	8	-	-	PUNCT
inlawrev-3436	848	9	con	con	NOUN
inlawrev-3436	848	10	liable	liable	NOUN
inlawrev-3436	848	11	for	for	ADP
inlawrev-3436	848	12	personal	personal	ADJ
inlawrev-3436	848	13	property	property	NOUN
inlawrev-3436	848	14	tax	tax	NOUN
inlawrev-3436	848	15	on	on	ADP
inlawrev-3436	848	16	steel	steel	NOUN
inlawrev-3436	848	17	it	it	PRON
inlawrev-3436	848	18	held	hold	VERB
inlawrev-3436	848	19	as	as	ADP
inlawrev-3436	848	20	"	"	PUNCT
inlawrev-3436	848	21	not	not	PART
inlawrev-3436	848	22	-	-	PUNCT
inlawrev-3436	848	23	owned	own	VERB
inlawrev-3436	848	24	business	business	NOUN
inlawrev-3436	848	25	property".^'^	property".^'^	NOUN
inlawrev-3436	848	26	however	however	ADV
inlawrev-3436	848	27	,	,	PUNCT
inlawrev-3436	848	28	the	the	DET
inlawrev-3436	848	29	issue	issue	NOUN
inlawrev-3436	848	30	ofthat	ofthat	PROPN
inlawrev-3436	848	31	property	property	NOUN
inlawrev-3436	848	32	's	's	PART
inlawrev-3436	848	33	value	value	NOUN
inlawrev-3436	848	34	was	be	AUX
inlawrev-3436	848	35	remanded	remand	VERB
inlawrev-3436	848	36	to	to	ADP
inlawrev-3436	848	37	the	the	DET
inlawrev-3436	848	38	state	state	NOUN
inlawrev-3436	848	39	board.^^^	board.^^^	PROPN
inlawrev-3436	848	40	on	on	ADP
inlawrev-3436	848	41	remand	remand	NOUN
inlawrev-3436	848	42	,	,	PUNCT
inlawrev-3436	848	43	the	the	DET
inlawrev-3436	848	44	court	court	NOUN
inlawrev-3436	848	45	ordered	order	VERB
inlawrev-3436	848	46	the	the	DET
inlawrev-3436	848	47	state	state	NOUN
inlawrev-3436	848	48	board	board	NOUN
inlawrev-3436	848	49	to	to	PART
inlawrev-3436	848	50	base	base	VERB
inlawrev-3436	848	51	the	the	DET
inlawrev-3436	848	52	assessment	assessment	NOUN
inlawrev-3436	848	53	on	on	ADP
inlawrev-3436	848	54	the	the	DET
inlawrev-3436	848	55	steel	steel	NOUN
inlawrev-3436	848	56	's	's	PART
inlawrev-3436	848	57	"	"	PUNCT
inlawrev-3436	848	58	actual	actual	ADJ
inlawrev-3436	848	59	cost	cost	NOUN
inlawrev-3436	848	60	"	"	PUNCT
inlawrev-3436	848	61	rather	rather	ADV
inlawrev-3436	848	62	than	than	ADP
inlawrev-3436	848	63	its	its	PRON
inlawrev-3436	848	64	"	"	PUNCT
inlawrev-3436	848	65	value	value	NOUN
inlawrev-3436	848	66	"	"	PUNCT
inlawrev-3436	848	67	as	as	SCONJ
inlawrev-3436	848	68	previously	previously	ADV
inlawrev-3436	848	69	reported	report	VERB
inlawrev-3436	848	70	by	by	ADP
inlawrev-3436	848	71	the	the	DET
inlawrev-3436	848	72	four	four	NUM
inlawrev-3436	848	73	companies	company	NOUN
inlawrev-3436	848	74	that	that	PRON
inlawrev-3436	848	75	owned	own	VERB
inlawrev-3436	848	76	the	the	DET
inlawrev-3436	848	77	steel.^	steel.^	NOUN
inlawrev-3436	848	78	'	'	NOUN
inlawrev-3436	848	79	*	*	NOUN
inlawrev-3436	849	1	the	the	DET
inlawrev-3436	849	2	state	state	NOUN
inlawrev-3436	849	3	board	board	NOUN
inlawrev-3436	849	4	contacted	contact	VERB
inlawrev-3436	849	5	the	the	DET
inlawrev-3436	849	6	four	four	NUM
inlawrev-3436	849	7	companies	company	NOUN
inlawrev-3436	849	8	to	to	PART
inlawrev-3436	849	9	determine	determine	VERB
inlawrev-3436	849	10	the	the	DET
inlawrev-3436	849	11	actual	actual	ADJ
inlawrev-3436	849	12	cost	cost	NOUN
inlawrev-3436	849	13	of	of	ADP
inlawrev-3436	849	14	the	the	DET
inlawrev-3436	849	15	steel.^'^	steel.^'^	PROPN
inlawrev-3436	849	16	only	only	ADV
inlawrev-3436	849	17	two	two	NUM
inlawrev-3436	849	18	responded	respond	VERB
inlawrev-3436	849	19	and	and	CCONJ
inlawrev-3436	849	20	neither	neither	CCONJ
inlawrev-3436	849	21	reported	report	VERB
inlawrev-3436	849	22	any	any	DET
inlawrev-3436	849	23	difference	difference	NOUN
inlawrev-3436	849	24	between	between	ADP
inlawrev-3436	849	25	the	the	DET
inlawrev-3436	849	26	cost	cost	NOUN
inlawrev-3436	849	27	and	and	CCONJ
inlawrev-3436	849	28	the	the	DET
inlawrev-3436	849	29	value	value	NOUN
inlawrev-3436	849	30	originally	originally	ADV
inlawrev-3436	849	31	reported	report	VERB
inlawrev-3436	849	32	.	.	PUNCT
inlawrev-3436	850	1	to	to	PART
inlawrev-3436	850	2	value	value	VERB
inlawrev-3436	850	3	the	the	DET
inlawrev-3436	850	4	steel	steel	NOUN
inlawrev-3436	850	5	owned	own	VERB
inlawrev-3436	850	6	by	by	ADP
inlawrev-3436	850	7	the	the	DET
inlawrev-3436	850	8	two	two	NUM
inlawrev-3436	850	9	companies	company	NOUN
inlawrev-3436	850	10	that	that	PRON
inlawrev-3436	850	11	did	do	AUX
inlawrev-3436	850	12	not	not	PART
inlawrev-3436	850	13	respond	respond	VERB
inlawrev-3436	850	14	,	,	PUNCT
inlawrev-3436	850	15	the	the	DET
inlawrev-3436	850	16	state	state	NOUN
inlawrev-3436	850	17	board	board	PROPN
inlawrev-3436	850	18	hearing	hearing	NOUN
inlawrev-3436	850	19	officer	officer	NOUN
inlawrev-3436	850	20	relied	rely	VERB
inlawrev-3436	850	21	on	on	ADP
inlawrev-3436	850	22	a	a	DET
inlawrev-3436	850	23	response	response	NOUN
inlawrev-3436	850	24	received	receive	VERB
inlawrev-3436	850	25	from	from	ADP
inlawrev-3436	850	26	the	the	DET
inlawrev-3436	850	27	original	original	ADJ
inlawrev-3436	850	28	valuation	valuation	NOUN
inlawrev-3436	850	29	inquiry^^^	inquiry^^^	PROPN
inlawrev-3436	850	30	and	and	CCONJ
inlawrev-3436	850	31	a	a	DET
inlawrev-3436	850	32	storage	storage	NOUN
inlawrev-3436	850	33	invoice.^^	invoice.^^	NOUN
inlawrev-3436	850	34	'	'	PUNCT
inlawrev-3436	850	35	on	on	ADP
inlawrev-3436	850	36	appeal	appeal	NOUN
inlawrev-3436	850	37	before	before	ADP
inlawrev-3436	850	38	the	the	DET
inlawrev-3436	850	39	tax	tax	NOUN
inlawrev-3436	850	40	court	court	NOUN
inlawrev-3436	850	41	,	,	PUNCT
inlawrev-3436	850	42	dav	dav	NOUN
inlawrev-3436	850	43	-	-	PUNCT
inlawrev-3436	850	44	con	con	PROPN
inlawrev-3436	850	45	argued	argue	VERB
inlawrev-3436	850	46	that	that	SCONJ
inlawrev-3436	850	47	the	the	DET
inlawrev-3436	850	48	owners	owner	NOUN
inlawrev-3436	850	49	ofthe	ofthe	VERB
inlawrev-3436	850	50	steel	steel	NOUN
inlawrev-3436	850	51	309	309	NUM
inlawrev-3436	850	52	.	.	PUNCT
inlawrev-3436	851	1	see	see	VERB
inlawrev-3436	851	2	i	i	PRON
inlawrev-3436	851	3	d.	d.	PROPN
inlawrev-3436	851	4	at	at	ADP
inlawrev-3436	851	5	558	558	NUM
inlawrev-3436	851	6	-	-	SYM
inlawrev-3436	851	7	59	59	NUM
inlawrev-3436	851	8	(	(	PUNCT
inlawrev-3436	851	9	citing	cite	VERB
inlawrev-3436	851	10	south	south	PROPN
inlawrev-3436	851	11	carolina	carolina	PROPN
inlawrev-3436	851	12	rentals	rentals	PROPN
inlawrev-3436	851	13	,	,	PUNCT
inlawrev-3436	851	14	inc	inc	PROPN
inlawrev-3436	851	15	.	.	PROPN
inlawrev-3436	851	16	v.	v.	PROPN
inlawrev-3436	851	17	arthur	arthur	PROPN
inlawrev-3436	851	18	,	,	PUNCT
inlawrev-3436	851	19	187	187	NUM
inlawrev-3436	851	20	b.r	b.r	PROPN
inlawrev-3436	851	21	.	.	PROPN
inlawrev-3436	851	22	502	502	NUM
inlawrev-3436	851	23	(	(	PUNCT
inlawrev-3436	851	24	d.s.c.1995	d.s.c.1995	NOUN
inlawrev-3436	851	25	)	)	PUNCT
inlawrev-3436	851	26	;	;	PUNCT
inlawrev-3436	851	27	in	in	ADP
inlawrev-3436	851	28	re	re	VERB
inlawrev-3436	851	29	bamhiil	bamhiil	VERB
inlawrev-3436	851	30	,	,	PUNCT
inlawrev-3436	851	31	189	189	NUM
inlawrev-3436	851	32	b.r	b.r	PROPN
inlawrev-3436	851	33	.	.	PROPN
inlawrev-3436	851	34	61	61	NUM
inlawrev-3436	851	35	1	1	NUM
inlawrev-3436	851	36	(	(	PUNCT
inlawrev-3436	851	37	bankr	bankr	VERB
inlawrev-3436	851	38	.	.	PUNCT
inlawrev-3436	852	1	d.s.c	d.s.c	ADJ
inlawrev-3436	852	2	.	.	PROPN
inlawrev-3436	852	3	1992	1992	NUM
inlawrev-3436	852	4	)	)	PUNCT
inlawrev-3436	852	5	;	;	PUNCT
inlawrev-3436	852	6	in	in	ADP
inlawrev-3436	852	7	re	re	NOUN
inlawrev-3436	852	8	fogelsong	fogelsong	ADJ
inlawrev-3436	852	9	,	,	PUNCT
inlawrev-3436	852	10	88	88	NUM
inlawrev-3436	852	11	b.r	b.r	PROPN
inlawrev-3436	852	12	.	.	PROPN
inlawrev-3436	852	13	194	194	NUM
inlawrev-3436	852	14	(	(	PUNCT
inlawrev-3436	852	15	bankr	bankr	PROPN
inlawrev-3436	852	16	.	.	PUNCT
inlawrev-3436	853	1	cd	cd	PROPN
inlawrev-3436	853	2	.	.	PROPN
inlawrev-3436	853	3	111	111	NUM
inlawrev-3436	853	4	.	.	PUNCT
inlawrev-3436	853	5	1988	1988	NUM
inlawrev-3436	853	6	)	)	PUNCT
inlawrev-3436	853	7	;	;	PUNCT
inlawrev-3436	853	8	in	in	ADP
inlawrev-3436	853	9	re	re	PROPN
inlawrev-3436	853	10	puckett	puckett	PROPN
inlawrev-3436	853	11	,	,	PUNCT
inlawrev-3436	853	12	60	60	NUM
inlawrev-3436	853	13	b.r	b.r	PROPN
inlawrev-3436	853	14	.	.	PROPN
inlawrev-3436	853	15	223	223	NUM
inlawrev-3436	853	16	(	(	PUNCT
inlawrev-3436	853	17	bankr	bankr	PROPN
inlawrev-3436	853	18	.	.	PUNCT
inlawrev-3436	854	1	m.d	m.d	PROPN
inlawrev-3436	854	2	.	.	PROPN
inlawrev-3436	854	3	tenn	tenn	PROPN
inlawrev-3436	854	4	.	.	PROPN
inlawrev-3436	854	5	1986	1986	NUM
inlawrev-3436	854	6	)	)	PUNCT
inlawrev-3436	854	7	,	,	PUNCT
inlawrev-3436	854	8	affd	affd	PROPN
inlawrev-3436	854	9	sub	sub	PROPN
inlawrev-3436	854	10	nom	nom	PROPN
inlawrev-3436	854	11	.	.	PROPN
inlawrev-3436	854	12	consumer	consumer	NOUN
inlawrev-3436	854	13	lease	lease	NOUN
inlawrev-3436	854	14	network	network	NOUN
inlawrev-3436	854	15	v.	v.	ADP
inlawrev-3436	854	16	puckett	puckett	PROPN
inlawrev-3436	854	17	,	,	PUNCT
inlawrev-3436	854	18	838	838	NUM
inlawrev-3436	854	19	f.2d	f.2d	SYM
inlawrev-3436	854	20	470	470	NUM
inlawrev-3436	854	21	(	(	PUNCT
inlawrev-3436	854	22	6th	6th	ADJ
inlawrev-3436	854	23	cir.1988	cir.1988	NOUN
inlawrev-3436	854	24	)	)	PUNCT
inlawrev-3436	854	25	;	;	PUNCT
inlawrev-3436	854	26	cf	cf	X
inlawrev-3436	854	27	.	.	PUNCT
inlawrev-3436	855	1	skendzel	skendzel	PROPN
inlawrev-3436	855	2	v.	v.	PROPN
inlawrev-3436	855	3	marshall	marshall	PROPN
inlawrev-3436	855	4	,	,	PUNCT
inlawrev-3436	855	5	301	301	NUM
inlawrev-3436	855	6	n.e.2d641,650(ind	n.e.2d641,650(ind	NOUN
inlawrev-3436	855	7	.	.	PUNCT
inlawrev-3436	855	8	1973	1973	NUM
inlawrev-3436	855	9	)	)	PUNCT
inlawrev-3436	855	10	)	)	PUNCT
inlawrev-3436	855	11	.	.	PUNCT
inlawrev-3436	856	1	310	310	X
inlawrev-3436	856	2	.	.	PUNCT
inlawrev-3436	857	1	see	see	VERB
inlawrev-3436	857	2	i	i	PRON
inlawrev-3436	857	3	d	d	PROPN
inlawrev-3436	857	4	at	at	ADP
inlawrev-3436	857	5	559	559	NUM
inlawrev-3436	857	6	.	.	PUNCT
inlawrev-3436	858	1	311	311	NUM
inlawrev-3436	858	2	.	.	PUNCT
inlawrev-3436	859	1	see	see	VERB
inlawrev-3436	859	2	i	i	PRON
inlawrev-3436	859	3	d	d	PROPN
inlawrev-3436	859	4	sli	sli	VERB
inlawrev-3436	859	5	559	559	NUM
inlawrev-3436	859	6	-	-	SYM
inlawrev-3436	859	7	60	60	NUM
inlawrev-3436	859	8	.	.	PUNCT
inlawrev-3436	860	1	312	312	NUM
inlawrev-3436	860	2	.	.	PUNCT
inlawrev-3436	860	3	see	see	VERB
inlawrev-3436	860	4	i	i	PRON
inlawrev-3436	860	5	d	d	PROPN
inlawrev-3436	860	6	at	at	ADP
inlawrev-3436	860	7	560	560	NUM
inlawrev-3436	860	8	.	.	NOUN
inlawrev-3436	860	9	313	313	NUM
inlawrev-3436	860	10	.	.	PUNCT
inlawrev-3436	861	1	see	see	VERB
inlawrev-3436	861	2	i	i	PRON
inlawrev-3436	861	3	d.	d.	PROPN
inlawrev-3436	861	4	314	314	NUM
inlawrev-3436	861	5	.	.	PUNCT
inlawrev-3436	862	1	see	see	VERB
inlawrev-3436	862	2	i	i	PRON
inlawrev-3436	862	3	d	d	PROPN
inlawrev-3436	862	4	at	at	ADP
inlawrev-3436	862	5	561	561	NUM
inlawrev-3436	862	6	.	.	PUNCT
inlawrev-3436	863	1	315	315	NUM
inlawrev-3436	863	2	.	.	PUNCT
inlawrev-3436	864	1	702	702	NUM
inlawrev-3436	864	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	864	3	1137	1137	NUM
inlawrev-3436	864	4	(	(	PUNCT
inlawrev-3436	864	5	ind	ind	NOUN
inlawrev-3436	864	6	.	.	PUNCT
inlawrev-3436	865	1	tax	tax	PROPN
inlawrev-3436	865	2	ct	ct	PROPN
inlawrev-3436	865	3	.	.	PROPN
inlawrev-3436	865	4	1998	1998	NUM
inlawrev-3436	865	5	)	)	PUNCT
inlawrev-3436	865	6	,	,	PUNCT
inlawrev-3436	865	7	review	review	NOUN
inlawrev-3436	865	8	denied	deny	VERB
inlawrev-3436	865	9	,	,	PUNCT
inlawrev-3436	865	10	714	714	NUM
inlawrev-3436	865	11	n.e.2d	n.e.2d	NOUN
inlawrev-3436	865	12	177	177	NUM
inlawrev-3436	865	13	(	(	PUNCT
inlawrev-3436	865	14	ind	ind	NOUN
inlawrev-3436	865	15	.	.	PUNCT
inlawrev-3436	865	16	1999	1999	NUM
inlawrev-3436	865	17	)	)	PUNCT
inlawrev-3436	865	18	(	(	PUNCT
inlawrev-3436	865	19	mem	mem	PROPN
inlawrev-3436	865	20	.	.	PUNCT
inlawrev-3436	865	21	)	)	PUNCT
inlawrev-3436	865	22	.	.	PUNCT
inlawrev-3436	866	1	316	316	NUM
inlawrev-3436	866	2	.	.	PUNCT
inlawrev-3436	866	3	dav	dav	NOUN
inlawrev-3436	866	4	-	-	PUNCT
inlawrev-3436	866	5	con	con	PROPN
inlawrev-3436	866	6	,	,	PUNCT
inlawrev-3436	866	7	inc	inc	PROPN
inlawrev-3436	866	8	.	.	PROPN
inlawrev-3436	867	1	v.	v.	ADP
inlawrev-3436	867	2	state	state	PROPN
inlawrev-3436	867	3	bd	bd	PROPN
inlawrev-3436	867	4	.	.	PROPN
inlawrev-3436	867	5	of	of	ADP
inlawrev-3436	867	6	tax	tax	NOUN
inlawrev-3436	867	7	comm'rs	comm'rs	NOUN
inlawrev-3436	867	8	,	,	PUNCT
inlawrev-3436	867	9	644	644	NUM
inlawrev-3436	867	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	867	11	192	192	NUM
inlawrev-3436	867	12	(	(	PUNCT
inlawrev-3436	867	13	ind	ind	NOUN
inlawrev-3436	867	14	.	.	PUNCT
inlawrev-3436	868	1	tax	tax	PROPN
inlawrev-3436	868	2	ct	ct	PROPN
inlawrev-3436	868	3	.	.	PROPN
inlawrev-3436	868	4	1994	1994	NUM
inlawrev-3436	868	5	)	)	PUNCT
inlawrev-3436	868	6	.	.	PUNCT
inlawrev-3436	869	1	317	317	NUM
inlawrev-3436	869	2	.	.	PUNCT
inlawrev-3436	870	1	see	see	VERB
inlawrev-3436	870	2	i	i	PROPN
inlawrev-3436	870	3	d	d	PROPN
inlawrev-3436	870	4	2it\97	2it\97	PROPN
inlawrev-3436	870	5	.	.	PUNCT
inlawrev-3436	871	1	318	318	NUM
inlawrev-3436	871	2	.	.	PUNCT
inlawrev-3436	872	1	the	the	DET
inlawrev-3436	872	2	steel	steel	NOUN
inlawrev-3436	872	3	constituted	constitute	VERB
inlawrev-3436	872	4	inventory	inventory	NOUN
inlawrev-3436	872	5	and	and	CCONJ
inlawrev-3436	872	6	,	,	PUNCT
inlawrev-3436	872	7	therefore	therefore	ADV
inlawrev-3436	872	8	,	,	PUNCT
inlawrev-3436	872	9	had	have	VERB
inlawrev-3436	872	10	to	to	PART
inlawrev-3436	872	11	be	be	AUX
inlawrev-3436	872	12	assessed	assess	VERB
inlawrev-3436	872	13	according	accord	VERB
inlawrev-3436	872	14	to	to	ADP
inlawrev-3436	872	15	its	its	PRON
inlawrev-3436	872	16	cost	cost	NOUN
inlawrev-3436	872	17	.	.	PUNCT
inlawrev-3436	873	1	see	see	VERB
inlawrev-3436	873	2	i	i	PRON
inlawrev-3436	873	3	d	d	PROPN
inlawrev-3436	873	4	at	at	ADP
inlawrev-3436	873	5	197	197	NUM
inlawrev-3436	873	6	(	(	PUNCT
inlawrev-3436	873	7	citing	cite	VERB
inlawrev-3436	873	8	ind	ind	NOUN
inlawrev-3436	873	9	.	.	PUNCT
inlawrev-3436	874	1	admin	admin	PROPN
inlawrev-3436	874	2	.	.	PUNCT
inlawrev-3436	874	3	code	code	PROPN
inlawrev-3436	874	4	tit	tit	PROPN
inlawrev-3436	874	5	.	.	PUNCT
inlawrev-3436	875	1	50	50	NUM
inlawrev-3436	875	2	,	,	PUNCT
inlawrev-3436	875	3	rs	rs	NOUN
inlawrev-3436	875	4	.	.	PUNCT
inlawrev-3436	876	1	4.2	4.2	NUM
inlawrev-3436	876	2	-	-	SYM
inlawrev-3436	876	3	5.5	5.5	NUM
inlawrev-3436	876	4	(	(	PUNCT
inlawrev-3436	876	5	1996	1996	NUM
inlawrev-3436	876	6	)	)	PUNCT
inlawrev-3436	876	7	)	)	PUNCT
inlawrev-3436	876	8	.	.	PUNCT
inlawrev-3436	877	1	3	3	NUM
inlawrev-3436	877	2	1	1	NUM
inlawrev-3436	877	3	9	9	NUM
inlawrev-3436	877	4	.	.	PUNCT
inlawrev-3436	877	5	see	see	VERB
inlawrev-3436	877	6	dav	dav	NOUN
inlawrev-3436	877	7	-	-	PUNCT
inlawrev-3436	877	8	con	con	PROPN
inlawrev-3436	877	9	,	,	PUNCT
inlawrev-3436	877	10	inc	inc	PROPN
inlawrev-3436	877	11	.	.	PROPN
inlawrev-3436	877	12	,	,	PUNCT
inlawrev-3436	877	13	702	702	NUM
inlawrev-3436	877	14	n.e.2d	n.e.2d	NOUN
inlawrev-3436	877	15	at	at	ADP
inlawrev-3436	877	16	1	1	NUM
inlawrev-3436	877	17	1	1	NUM
inlawrev-3436	877	18	40	40	NUM
inlawrev-3436	877	19	.	.	PUNCT
inlawrev-3436	877	20	320	320	NUM
inlawrev-3436	877	21	.	.	PUNCT
inlawrev-3436	878	1	see	see	VERB
inlawrev-3436	878	2	i	i	PRON
inlawrev-3436	878	3	d	d	PROPN
inlawrev-3436	878	4	at	at	ADP
inlawrev-3436	878	5	\\42	\\42	NUM
inlawrev-3436	878	6	.	.	PROPN
inlawrev-3436	878	7	321	321	NUM
inlawrev-3436	878	8	.	.	PUNCT
inlawrev-3436	879	1	seeida.t\u3	seeida.t\u3	PROPN
inlawrev-3436	879	2	.	.	PROPN
inlawrev-3436	879	3	2000	2000	NUM
inlawrev-3436	879	4	]	]	PUNCT
inlawrev-3436	880	1	taxation	taxation	NOUN
inlawrev-3436	880	2	1479	1479	NUM
inlawrev-3436	880	3	were	be	AUX
inlawrev-3436	880	4	primarily	primarily	ADV
inlawrev-3436	880	5	liable	liable	ADJ
inlawrev-3436	880	6	for	for	ADP
inlawrev-3436	880	7	the	the	DET
inlawrev-3436	880	8	property	property	NOUN
inlawrev-3436	880	9	tax.^^^	tax.^^^	NOUN
inlawrev-3436	880	10	the	the	DET
inlawrev-3436	880	11	court	court	NOUN
inlawrev-3436	880	12	rejected	reject	VERB
inlawrev-3436	880	13	this	this	DET
inlawrev-3436	880	14	argument	argument	NOUN
inlawrev-3436	880	15	citing	cite	VERB
inlawrev-3436	880	16	section	section	NOUN
inlawrev-3436	880	17	6	6	NUM
inlawrev-3436	880	18	-	-	SYM
inlawrev-3436	880	19	1	1	NUM
inlawrev-3436	880	20	.l-2	.l-2	ADV
inlawrev-3436	880	21	-	-	PUNCT
inlawrev-3436	880	22	4(a	4(a	NUM
inlawrev-3436	880	23	)	)	PUNCT
inlawrev-3436	880	24	ofthe	ofthe	PROPN
inlawrev-3436	880	25	indiana	indiana	PROPN
inlawrev-3436	880	26	code	code	PROPN
inlawrev-3436	880	27	which	which	PRON
inlawrev-3436	880	28	authorizes	authorize	VERB
inlawrev-3436	880	29	the	the	DET
inlawrev-3436	880	30	state	state	NOUN
inlawrev-3436	880	31	board	board	NOUN
inlawrev-3436	880	32	to	to	PART
inlawrev-3436	880	33	impose	impose	VERB
inlawrev-3436	880	34	liability	liability	NOUN
inlawrev-3436	880	35	for	for	ADP
inlawrev-3436	880	36	property	property	NOUN
inlawrev-3436	880	37	tax	tax	NOUN
inlawrev-3436	880	38	on	on	ADP
inlawrev-3436	880	39	the	the	DET
inlawrev-3436	880	40	person	person	NOUN
inlawrev-3436	880	41	in	in	ADP
inlawrev-3436	880	42	possession	possession	NOUN
inlawrev-3436	880	43	of	of	ADP
inlawrev-3436	880	44	the	the	DET
inlawrev-3436	880	45	property	property	NOUN
inlawrev-3436	880	46	but	but	CCONJ
inlawrev-3436	880	47	does	do	AUX
inlawrev-3436	880	48	not	not	PART
inlawrev-3436	880	49	indicate	indicate	VERB
inlawrev-3436	880	50	any	any	DET
inlawrev-3436	880	51	order	order	NOUN
inlawrev-3436	880	52	of	of	ADP
inlawrev-3436	880	53	priority	priority	NOUN
inlawrev-3436	880	54	between	between	ADP
inlawrev-3436	880	55	the	the	DET
inlawrev-3436	880	56	owner	owner	NOUN
inlawrev-3436	880	57	and	and	CCONJ
inlawrev-3436	880	58	the	the	DET
inlawrev-3436	880	59	possessor.^^^	possessor.^^^	PROPN
inlawrev-3436	880	60	dav	dav	PROPN
inlawrev-3436	880	61	-	-	PUNCT
inlawrev-3436	880	62	con	con	PROPN
inlawrev-3436	880	63	next	next	PROPN
inlawrev-3436	880	64	challenged	challenge	VERB
inlawrev-3436	880	65	the	the	DET
inlawrev-3436	880	66	accuracy	accuracy	NOUN
inlawrev-3436	880	67	of	of	ADP
inlawrev-3436	880	68	the	the	DET
inlawrev-3436	880	69	valuation.^^"^	valuation.^^"^	NOUN
inlawrev-3436	880	70	it	it	PRON
inlawrev-3436	880	71	suggested	suggest	VERB
inlawrev-3436	880	72	that	that	SCONJ
inlawrev-3436	880	73	the	the	DET
inlawrev-3436	880	74	state	state	PROPN
inlawrev-3436	880	75	board	board	NOUN
inlawrev-3436	880	76	's	's	PART
inlawrev-3436	880	77	final	final	ADJ
inlawrev-3436	880	78	assessment	assessment	NOUN
inlawrev-3436	880	79	was	be	AUX
inlawrev-3436	880	80	flawed	flawed	ADJ
inlawrev-3436	880	81	because	because	SCONJ
inlawrev-3436	880	82	the	the	DET
inlawrev-3436	880	83	correspondence	correspondence	NOUN
inlawrev-3436	880	84	sent	send	VERB
inlawrev-3436	880	85	to	to	ADP
inlawrev-3436	880	86	the	the	DET
inlawrev-3436	880	87	owners	owner	NOUN
inlawrev-3436	880	88	to	to	PART
inlawrev-3436	880	89	obtain	obtain	VERB
inlawrev-3436	880	90	the	the	DET
inlawrev-3436	880	91	true	true	ADJ
inlawrev-3436	880	92	cost	cost	NOUN
inlawrev-3436	880	93	of	of	ADP
inlawrev-3436	880	94	the	the	DET
inlawrev-3436	880	95	steel	steel	NOUN
inlawrev-3436	880	96	did	do	AUX
inlawrev-3436	880	97	not	not	PART
inlawrev-3436	880	98	adequately	adequately	ADV
inlawrev-3436	880	99	define	define	VERB
inlawrev-3436	880	100	"	"	PUNCT
inlawrev-3436	880	101	cost".^	cost".^	ADJ
inlawrev-3436	880	102	"	"	PUNCT
inlawrev-3436	880	103	the	the	DET
inlawrev-3436	880	104	court	court	NOUN
inlawrev-3436	880	105	held	hold	VERB
inlawrev-3436	880	106	that	that	SCONJ
inlawrev-3436	880	107	the	the	DET
inlawrev-3436	880	108	definition	definition	NOUN
inlawrev-3436	880	109	of"cost	of"cost	NOUN
inlawrev-3436	880	110	"	"	PUNCT
inlawrev-3436	880	111	under	under	ADP
inlawrev-3436	880	112	the	the	DET
inlawrev-3436	880	113	relevant	relevant	ADJ
inlawrev-3436	880	114	regulations	regulation	NOUN
inlawrev-3436	880	115	was	be	AUX
inlawrev-3436	880	116	essentially	essentially	ADV
inlawrev-3436	880	117	the	the	DET
inlawrev-3436	880	118	same	same	ADJ
inlawrev-3436	880	119	as	as	ADP
inlawrev-3436	880	120	the	the	DET
inlawrev-3436	880	121	common	common	ADJ
inlawrev-3436	880	122	usage	usage	NOUN
inlawrev-3436	880	123	definition.^^^	definition.^^^	PROPN
inlawrev-3436	880	124	therefore	therefore	ADV
inlawrev-3436	880	125	,	,	PUNCT
inlawrev-3436	880	126	the	the	DET
inlawrev-3436	880	127	correspondence	correspondence	NOUN
inlawrev-3436	880	128	was	be	AUX
inlawrev-3436	880	129	a	a	DET
inlawrev-3436	880	130	"	"	PUNCT
inlawrev-3436	880	131	reasonable	reasonable	ADJ
inlawrev-3436	880	132	means"^^^	means"^^^	NOUN
inlawrev-3436	880	133	ofarriving	ofarriving	NOUN
inlawrev-3436	880	134	at	at	ADP
inlawrev-3436	880	135	a	a	DET
inlawrev-3436	880	136	value	value	NOUN
inlawrev-3436	880	137	for	for	ADP
inlawrev-3436	880	138	purposes	purpose	NOUN
inlawrev-3436	880	139	of	of	ADP
inlawrev-3436	880	140	the	the	DET
inlawrev-3436	880	141	assessment	assessment	NOUN
inlawrev-3436	880	142	,	,	PUNCT
inlawrev-3436	880	143	despite	despite	SCONJ
inlawrev-3436	880	144	the	the	DET
inlawrev-3436	880	145	state	state	PROPN
inlawrev-3436	880	146	board	board	NOUN
inlawrev-3436	880	147	's	's	PART
inlawrev-3436	880	148	failure	failure	NOUN
inlawrev-3436	880	149	to	to	PART
inlawrev-3436	880	150	specifically	specifically	ADV
inlawrev-3436	880	151	define	define	VERB
inlawrev-3436	880	152	"	"	PUNCT
inlawrev-3436	880	153	cost	cost	NOUN
inlawrev-3436	880	154	.	.	PUNCT
inlawrev-3436	880	155	"^^^	"^^^	PUNCT
inlawrev-3436	881	1	the	the	DET
inlawrev-3436	881	2	court	court	NOUN
inlawrev-3436	881	3	noted	note	VERB
inlawrev-3436	881	4	dav	dav	NOUN
inlawrev-3436	881	5	-	-	PUNCT
inlawrev-3436	881	6	con	con	NOUN
inlawrev-3436	881	7	'	'	PART
inlawrev-3436	881	8	s	s	NOUN
inlawrev-3436	881	9	failure	failure	NOUN
inlawrev-3436	881	10	to	to	PART
inlawrev-3436	881	11	provide	provide	VERB
inlawrev-3436	881	12	any	any	DET
inlawrev-3436	881	13	evidence	evidence	NOUN
inlawrev-3436	881	14	that	that	SCONJ
inlawrev-3436	881	15	the	the	DET
inlawrev-3436	881	16	valuations	valuation	NOUN
inlawrev-3436	881	17	were	be	AUX
inlawrev-3436	881	18	flawed	flaw	VERB
inlawrev-3436	881	19	and	and	CCONJ
inlawrev-3436	881	20	upheld	uphold	VERB
inlawrev-3436	881	21	the	the	DET
inlawrev-3436	881	22	state	state	NOUN
inlawrev-3436	881	23	board	board	NOUN
inlawrev-3436	881	24	's	's	PART
inlawrev-3436	881	25	final	final	ADJ
inlawrev-3436	881	26	determination	determination	NOUN
inlawrev-3436	881	27	.	.	PUNCT
inlawrev-3436	882	1	^^^	^^^	PUNCT
inlawrev-3436	882	2	\n	\n	PROPN
inlawrev-3436	882	3	ppgindustries	ppgindustries	PROPN
inlawrev-3436	882	4	,	,	PUNCT
inlawrev-3436	882	5	inc	inc	PROPN
inlawrev-3436	882	6	.	.	PROPN
inlawrev-3436	883	1	v.	v.	ADP
inlawrev-3436	883	2	state	state	PROPN
inlawrev-3436	883	3	boardoftax	boardoftax	PROPN
inlawrev-3436	883	4	commissioners,^^^	commissioners,^^^	PROPN
inlawrev-3436	883	5	the	the	DET
inlawrev-3436	883	6	tax	tax	NOUN
inlawrev-3436	883	7	court	court	NOUN
inlawrev-3436	883	8	held	hold	VERB
inlawrev-3436	883	9	that	that	SCONJ
inlawrev-3436	883	10	tangible	tangible	ADJ
inlawrev-3436	883	11	personal	personal	ADJ
inlawrev-3436	883	12	property	property	NOUN
inlawrev-3436	883	13	owned	own	VERB
inlawrev-3436	883	14	by	by	ADP
inlawrev-3436	883	15	a	a	DET
inlawrev-3436	883	16	non	non	ADJ
inlawrev-3436	883	17	-	-	ADJ
inlawrev-3436	883	18	resident	resident	ADJ
inlawrev-3436	883	19	taxpayer	taxpayer	NOUN
inlawrev-3436	883	20	temporarily	temporarily	ADV
inlawrev-3436	883	21	stored	store	VERB
inlawrev-3436	883	22	pending	pende	VERB
inlawrev-3436	883	23	shipping	shipping	NOUN
inlawrev-3436	883	24	is	be	AUX
inlawrev-3436	883	25	not	not	PART
inlawrev-3436	883	26	assessed	assess	VERB
inlawrev-3436	883	27	at	at	ADP
inlawrev-3436	883	28	that	that	DET
inlawrev-3436	883	29	location	location	NOUN
inlawrev-3436	883	30	if	if	SCONJ
inlawrev-3436	883	31	the	the	DET
inlawrev-3436	883	32	taxpayer	taxpayer	NOUN
inlawrev-3436	883	33	has	have	VERB
inlawrev-3436	883	34	a	a	DET
inlawrev-3436	883	35	principle	principle	ADJ
inlawrev-3436	883	36	office	office	NOUN
inlawrev-3436	883	37	elsewhere	elsewhere	ADV
inlawrev-3436	883	38	in	in	ADP
inlawrev-3436	883	39	the	the	DET
inlawrev-3436	883	40	state.^^	state.^^	NOUN
inlawrev-3436	883	41	'	'	PUNCT
inlawrev-3436	883	42	the	the	DET
inlawrev-3436	883	43	taxpayer	taxpayer	NOUN
inlawrev-3436	883	44	in	in	ADP
inlawrev-3436	883	45	that	that	DET
inlawrev-3436	883	46	case	case	NOUN
inlawrev-3436	883	47	,	,	PUNCT
inlawrev-3436	883	48	ppg	ppg	NOUN
inlawrev-3436	883	49	industries	industry	NOUN
inlawrev-3436	883	50	,	,	PUNCT
inlawrev-3436	883	51	inc	inc	PROPN
inlawrev-3436	883	52	.	.	PROPN
inlawrev-3436	884	1	(	(	PUNCT
inlawrev-3436	884	2	"	"	PUNCT
inlawrev-3436	884	3	ppg	ppg	NOUN
inlawrev-3436	884	4	"	"	PUNCT
inlawrev-3436	884	5	)	)	PUNCT
inlawrev-3436	884	6	,	,	PUNCT
inlawrev-3436	884	7	stored	store	VERB
inlawrev-3436	884	8	finished	finished	ADJ
inlawrev-3436	884	9	glass	glass	NOUN
inlawrev-3436	884	10	products	product	NOUN
inlawrev-3436	884	11	at	at	ADP
inlawrev-3436	884	12	both	both	CCONJ
inlawrev-3436	884	13	its	its	PRON
inlawrev-3436	884	14	principle	principle	ADJ
inlawrev-3436	884	15	offices	office	NOUN
inlawrev-3436	884	16	in	in	ADP
inlawrev-3436	884	17	scott	scott	PROPN
inlawrev-3436	884	18	township	township	PROPN
inlawrev-3436	884	19	and	and	CCONJ
inlawrev-3436	884	20	a	a	DET
inlawrev-3436	884	21	warehouse	warehouse	NOUN
inlawrev-3436	884	22	located	locate	VERB
inlawrev-3436	884	23	in	in	ADP
inlawrev-3436	884	24	center	center	NOUN
inlawrev-3436	884	25	township.^^^	township.^^^	NOUN
inlawrev-3436	884	26	however	however	ADV
inlawrev-3436	884	27	,	,	PUNCT
inlawrev-3436	884	28	ppg	ppg	PROPN
inlawrev-3436	884	29	reported	report	VERB
inlawrev-3436	884	30	the	the	DET
inlawrev-3436	884	31	total	total	ADJ
inlawrev-3436	884	32	cost	cost	NOUN
inlawrev-3436	884	33	of	of	ADP
inlawrev-3436	884	34	the	the	DET
inlawrev-3436	884	35	glass	glass	NOUN
inlawrev-3436	884	36	on	on	ADP
inlawrev-3436	884	37	property	property	NOUN
inlawrev-3436	884	38	tax	tax	NOUN
inlawrev-3436	884	39	returns	return	NOUN
inlawrev-3436	884	40	filed	file	VERB
inlawrev-3436	884	41	in	in	ADP
inlawrev-3436	884	42	scott	scott	PROPN
inlawrev-3436	884	43	township	township	PROPN
inlawrev-3436	884	44	and	and	CCONJ
inlawrev-3436	884	45	filed	file	VERB
inlawrev-3436	884	46	no	no	DET
inlawrev-3436	884	47	return	return	NOUN
inlawrev-3436	884	48	in	in	ADP
inlawrev-3436	884	49	center	center	NOUN
inlawrev-3436	884	50	township.^^^	township.^^^	NOUN
inlawrev-3436	884	51	during	during	ADP
inlawrev-3436	884	52	review	review	NOUN
inlawrev-3436	884	53	of	of	ADP
inlawrev-3436	884	54	a	a	DET
inlawrev-3436	884	55	decision	decision	NOUN
inlawrev-3436	884	56	regarding	regard	VERB
inlawrev-3436	884	57	an	an	DET
inlawrev-3436	884	58	unrelated	unrelated	ADJ
inlawrev-3436	884	59	deficiency	deficiency	NOUN
inlawrev-3436	884	60	,	,	PUNCT
inlawrev-3436	884	61	the	the	DET
inlawrev-3436	884	62	state	state	NOUN
inlawrev-3436	884	63	board	board	NOUN
inlawrev-3436	884	64	determined	determine	VERB
inlawrev-3436	884	65	that	that	SCONJ
inlawrev-3436	884	66	ppg	ppg	NOUN
inlawrev-3436	884	67	was	be	AUX
inlawrev-3436	884	68	not	not	PART
inlawrev-3436	884	69	entitled	entitle	VERB
inlawrev-3436	884	70	to	to	ADP
inlawrev-3436	884	71	an	an	DET
inlawrev-3436	884	72	interstate	interstate	ADJ
inlawrev-3436	884	73	commerce	commerce	NOUN
inlawrev-3436	884	74	exemption^^"^	exemption^^"^	PROPN
inlawrev-3436	884	75	for	for	ADP
inlawrev-3436	884	76	the	the	DET
inlawrev-3436	884	77	finished	finished	ADJ
inlawrev-3436	884	78	glass	glass	NOUN
inlawrev-3436	884	79	stored	store	VERB
inlawrev-3436	884	80	at	at	ADP
inlawrev-3436	884	81	the	the	DET
inlawrev-3436	884	82	warehouse	warehouse	NOUN
inlawrev-3436	884	83	.	.	PUNCT
inlawrev-3436	885	1	"^	"^	VERB
inlawrev-3436	885	2	it	it	PRON
inlawrev-3436	885	3	based	base	VERB
inlawrev-3436	885	4	its	its	PRON
inlawrev-3436	885	5	322	322	NUM
inlawrev-3436	885	6	.	.	PUNCT
inlawrev-3436	886	1	see	see	VERB
inlawrev-3436	886	2	i	i	PROPN
inlawrev-3436	886	3	d.	d.	PROPN
inlawrev-3436	886	4	ail	ail	PROPN
inlawrev-3436	886	5	\40	\40	PROPN
inlawrev-3436	886	6	.	.	PUNCT
inlawrev-3436	887	1	323	323	NUM
inlawrev-3436	887	2	.	.	PUNCT
inlawrev-3436	888	1	see	see	VERB
inlawrev-3436	888	2	i	i	PRON
inlawrev-3436	888	3	d.	d.	PROPN
inlawrev-3436	888	4	(	(	PUNCT
inlawrev-3436	888	5	citing	cite	VERB
inlawrev-3436	888	6	ind	ind	NOUN
inlawrev-3436	888	7	.	.	PUNCT
inlawrev-3436	889	1	code	code	PROPN
inlawrev-3436	889	2	§	§	PROPN
inlawrev-3436	889	3	6	6	NUM
inlawrev-3436	889	4	-	-	SYM
inlawrev-3436	889	5	1.1	1.1	NUM
inlawrev-3436	889	6	-2	-2	NUM
inlawrev-3436	889	7	-	-	PUNCT
inlawrev-3436	889	8	4(a	4(a	NUM
inlawrev-3436	889	9	)	)	PUNCT
inlawrev-3436	889	10	which	which	PRON
inlawrev-3436	889	11	imposes	impose	VERB
inlawrev-3436	889	12	property	property	NOUN
inlawrev-3436	889	13	liability	liability	NOUN
inlawrev-3436	889	14	on	on	ADP
inlawrev-3436	889	15	the	the	DET
inlawrev-3436	889	16	person	person	NOUN
inlawrev-3436	889	17	possessing	possess	VERB
inlawrev-3436	889	18	the	the	DET
inlawrev-3436	889	19	property	property	NOUN
inlawrev-3436	889	20	on	on	ADP
inlawrev-3436	889	21	the	the	DET
inlawrev-3436	889	22	assessment	assessment	NOUN
inlawrev-3436	889	23	date	date	NOUN
inlawrev-3436	889	24	unless	unless	SCONJ
inlawrev-3436	889	25	that	that	DET
inlawrev-3436	889	26	person	person	NOUN
inlawrev-3436	889	27	can	can	AUX
inlawrev-3436	889	28	establish	establish	VERB
inlawrev-3436	889	29	that	that	SCONJ
inlawrev-3436	889	30	the	the	DET
inlawrev-3436	889	31	property	property	NOUN
inlawrev-3436	889	32	is	be	AUX
inlawrev-3436	889	33	being	be	AUX
inlawrev-3436	889	34	assessed	assess	VERB
inlawrev-3436	889	35	and	and	CCONJ
inlawrev-3436	889	36	taxed	tax	VERB
inlawrev-3436	889	37	in	in	ADP
inlawrev-3436	889	38	the	the	DET
inlawrev-3436	889	39	owner	owner	NOUN
inlawrev-3436	889	40	's	's	PART
inlawrev-3436	889	41	name	name	NOUN
inlawrev-3436	889	42	or	or	CCONJ
inlawrev-3436	889	43	that	that	SCONJ
inlawrev-3436	889	44	the	the	DET
inlawrev-3436	889	45	owner	owner	NOUN
inlawrev-3436	889	46	is	be	AUX
inlawrev-3436	889	47	liable	liable	ADJ
inlawrev-3436	889	48	for	for	ADP
inlawrev-3436	889	49	the	the	DET
inlawrev-3436	889	50	taxes	taxis	NOUN
inlawrev-3436	889	51	under	under	ADP
inlawrev-3436	889	52	contract	contract	NOUN
inlawrev-3436	889	53	)	)	PUNCT
inlawrev-3436	889	54	;	;	PUNCT
inlawrev-3436	889	55	see	see	VERB
inlawrev-3436	889	56	also	also	ADV
inlawrev-3436	889	57	dav	dav	NOUN
inlawrev-3436	889	58	-	-	PUNCT
inlawrev-3436	889	59	con	con	PROPN
inlawrev-3436	889	60	,	,	PUNCT
inlawrev-3436	889	61	inc	inc	PROPN
inlawrev-3436	889	62	.	.	PROPN
inlawrev-3436	889	63	,	,	PUNCT
inlawrev-3436	889	64	644	644	NUM
inlawrev-3436	889	65	n.e.2d	n.e.2d	NOUN
inlawrev-3436	889	66	at	at	ADP
inlawrev-3436	889	67	194	194	NUM
inlawrev-3436	889	68	-	-	SYM
inlawrev-3436	889	69	95	95	NUM
inlawrev-3436	889	70	.	.	PUNCT
inlawrev-3436	890	1	324	324	NUM
inlawrev-3436	890	2	.	.	PUNCT
inlawrev-3436	891	1	see	see	VERB
inlawrev-3436	891	2	dav	dav	NOUN
inlawrev-3436	891	3	-	-	PUNCT
inlawrev-3436	891	4	con	con	PROPN
inlawrev-3436	891	5	,	,	PUNCT
inlawrev-3436	891	6	inc	inc	PROPN
inlawrev-3436	891	7	.	.	PROPN
inlawrev-3436	891	8	,	,	PUNCT
inlawrev-3436	891	9	702	702	NUM
inlawrev-3436	891	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	891	11	at	at	ADP
inlawrev-3436	891	12	1	1	NUM
inlawrev-3436	891	13	141	141	NUM
inlawrev-3436	891	14	.	.	PUNCT
inlawrev-3436	892	1	325	325	NUM
inlawrev-3436	892	2	.	.	PUNCT
inlawrev-3436	893	1	i	i	PROPN
inlawrev-3436	893	2	d	d	PROPN
inlawrev-3436	893	3	326	326	NUM
inlawrev-3436	893	4	.	.	PUNCT
inlawrev-3436	894	1	i	i	PRON
inlawrev-3436	894	2	d	d	PROPN
inlawrev-3436	894	3	327	327	NUM
inlawrev-3436	894	4	.	.	PUNCT
inlawrev-3436	895	1	i	i	PRON
inlawrev-3436	895	2	d.	d.	PROPN
inlawrev-3436	895	3	in	in	ADP
inlawrev-3436	895	4	the	the	DET
inlawrev-3436	895	5	absence	absence	NOUN
inlawrev-3436	895	6	of	of	ADP
inlawrev-3436	895	7	information	information	NOUN
inlawrev-3436	895	8	provided	provide	VERB
inlawrev-3436	895	9	by	by	ADP
inlawrev-3436	895	10	the	the	DET
inlawrev-3436	895	11	party	party	NOUN
inlawrev-3436	895	12	to	to	PART
inlawrev-3436	895	13	be	be	AUX
inlawrev-3436	895	14	assessed	assess	VERB
inlawrev-3436	895	15	,	,	PUNCT
inlawrev-3436	895	16	the	the	DET
inlawrev-3436	895	17	state	state	NOUN
inlawrev-3436	895	18	board	board	NOUN
inlawrev-3436	895	19	has	have	VERB
inlawrev-3436	895	20	authority	authority	NOUN
inlawrev-3436	895	21	to	to	PART
inlawrev-3436	895	22	determine	determine	VERB
inlawrev-3436	895	23	the	the	DET
inlawrev-3436	895	24	assessed	assessed	ADJ
inlawrev-3436	895	25	value	value	NOUN
inlawrev-3436	895	26	of	of	ADP
inlawrev-3436	895	27	property	property	NOUN
inlawrev-3436	895	28	by	by	ADP
inlawrev-3436	895	29	any	any	DET
inlawrev-3436	895	30	method	method	NOUN
inlawrev-3436	895	31	that	that	PRON
inlawrev-3436	895	32	is	be	AUX
inlawrev-3436	895	33	reasonable	reasonable	ADJ
inlawrev-3436	895	34	in	in	ADP
inlawrev-3436	895	35	light	light	NOUN
inlawrev-3436	895	36	of	of	ADP
inlawrev-3436	895	37	the	the	DET
inlawrev-3436	895	38	facts	fact	NOUN
inlawrev-3436	895	39	and	and	CCONJ
inlawrev-3436	895	40	circumstances	circumstance	NOUN
inlawrev-3436	895	41	and	and	CCONJ
inlawrev-3436	895	42	yields	yield	NOUN
inlawrev-3436	895	43	"	"	PUNCT
inlawrev-3436	895	44	substantial	substantial	ADJ
inlawrev-3436	895	45	evidence	evidence	NOUN
inlawrev-3436	895	46	"	"	PUNCT
inlawrev-3436	895	47	of	of	ADP
inlawrev-3436	895	48	the	the	DET
inlawrev-3436	895	49	assessed	assessed	ADJ
inlawrev-3436	895	50	value	value	NOUN
inlawrev-3436	895	51	of	of	ADP
inlawrev-3436	895	52	the	the	DET
inlawrev-3436	895	53	property	property	NOUN
inlawrev-3436	895	54	.	.	PUNCT
inlawrev-3436	896	1	dav	dav	NOUN
inlawrev-3436	896	2	-	-	PUNCT
inlawrev-3436	896	3	con	con	PROPN
inlawrev-3436	896	4	.	.	PUNCT
inlawrev-3436	896	5	inc	inc	PROPN
inlawrev-3436	897	1	.	.	PROPN
inlawrev-3436	897	2	,	,	PUNCT
inlawrev-3436	897	3	644	644	NUM
inlawrev-3436	897	4	n.e.2d	n.e.2d	NOUN
inlawrev-3436	897	5	at	at	ADP
inlawrev-3436	897	6	196	196	NUM
inlawrev-3436	897	7	.	.	PUNCT
inlawrev-3436	898	1	328	328	NUM
inlawrev-3436	898	2	.	.	PUNCT
inlawrev-3436	899	1	dav	dav	NOUN
inlawrev-3436	899	2	-	-	PUNCT
inlawrev-3436	899	3	con	con	PROPN
inlawrev-3436	899	4	,	,	PUNCT
inlawrev-3436	899	5	inc	inc	PROPN
inlawrev-3436	899	6	.	.	PROPN
inlawrev-3436	899	7	,	,	PUNCT
inlawrev-3436	899	8	702	702	NUM
inlawrev-3436	899	9	n.e.2d	n.e.2d	NOUN
inlawrev-3436	899	10	at	at	ADP
inlawrev-3436	899	11	1	1	NUM
inlawrev-3436	899	12	1	1	NUM
inlawrev-3436	899	13	4	4	NUM
inlawrev-3436	899	14	1	1	NUM
inlawrev-3436	899	15	.	.	PUNCT
inlawrev-3436	899	16	329	329	NUM
inlawrev-3436	899	17	.	.	NOUN
inlawrev-3436	899	18	seejdat\u3	seejdat\u3	NOUN
inlawrev-3436	899	19	.	.	PUNCT
inlawrev-3436	900	1	330	330	NUM
inlawrev-3436	900	2	.	.	X
inlawrev-3436	900	3	706	706	NUM
inlawrev-3436	900	4	n.e.2d	n.e.2d	NOUN
inlawrev-3436	900	5	61	61	NUM
inlawrev-3436	900	6	1	1	NUM
inlawrev-3436	900	7	(	(	PUNCT
inlawrev-3436	900	8	ind	ind	NOUN
inlawrev-3436	900	9	.	.	PUNCT
inlawrev-3436	901	1	tax	tax	PROPN
inlawrev-3436	901	2	ct	ct	PROPN
inlawrev-3436	901	3	.	.	PROPN
inlawrev-3436	901	4	1999	1999	NUM
inlawrev-3436	901	5	)	)	PUNCT
inlawrev-3436	901	6	.	.	PUNCT
inlawrev-3436	902	1	331	331	X
inlawrev-3436	902	2	.	.	PUNCT
inlawrev-3436	903	1	see	see	VERB
inlawrev-3436	903	2	i	i	PRON
inlawrev-3436	903	3	d	d	PROPN
inlawrev-3436	903	4	at	at	ADP
inlawrev-3436	903	5	616	616	NUM
inlawrev-3436	903	6	.	.	PUNCT
inlawrev-3436	904	1	332	332	NUM
inlawrev-3436	904	2	.	.	PUNCT
inlawrev-3436	904	3	5"^^/^.	5"^^/^.	NUM
inlawrev-3436	904	4	at	at	ADP
inlawrev-3436	904	5	612	612	NUM
inlawrev-3436	904	6	.	.	PUNCT
inlawrev-3436	905	1	333	333	NUM
inlawrev-3436	905	2	.	.	PUNCT
inlawrev-3436	906	1	see	see	VERB
inlawrev-3436	906	2	i	i	PRON
inlawrev-3436	906	3	d.	d.	PROPN
inlawrev-3436	906	4	334	334	NUM
inlawrev-3436	906	5	.	.	PUNCT
inlawrev-3436	907	1	see	see	VERB
inlawrev-3436	907	2	i	i	PRON
inlawrev-3436	907	3	d.	d.	PROPN
inlawrev-3436	907	4	section	section	PROPN
inlawrev-3436	907	5	6	6	NUM
inlawrev-3436	907	6	-	-	SYM
inlawrev-3436	907	7	1.1	1.1	NUM
inlawrev-3436	907	8	-	-	SYM
inlawrev-3436	907	9	1	1	NUM
inlawrev-3436	907	10	0	0	NUM
inlawrev-3436	907	11	-	-	SYM
inlawrev-3436	907	12	29	29	NUM
inlawrev-3436	907	13	of	of	ADP
inlawrev-3436	907	14	the	the	DET
inlawrev-3436	907	15	indiana	indiana	PROPN
inlawrev-3436	907	16	code	code	PROPN
inlawrev-3436	907	17	exempts	exempt	VERB
inlawrev-3436	907	18	personal	personal	ADJ
inlawrev-3436	907	19	property	property	NOUN
inlawrev-3436	907	20	owned	own	VERB
inlawrev-3436	907	21	by	by	ADP
inlawrev-3436	907	22	a	a	DET
inlawrev-3436	907	23	manufacturer	manufacturer	NOUN
inlawrev-3436	907	24	or	or	CCONJ
inlawrev-3436	907	25	processor	processor	NOUN
inlawrev-3436	907	26	that	that	PRON
inlawrev-3436	907	27	is	be	AUX
inlawrev-3436	907	28	stored	store	VERB
inlawrev-3436	907	29	in	in	ADP
inlawrev-3436	907	30	indiana	indiana	PROPN
inlawrev-3436	907	31	,	,	PUNCT
inlawrev-3436	907	32	remains	remain	VERB
inlawrev-3436	907	33	in	in	ADP
inlawrev-3436	907	34	its	its	PRON
inlawrev-3436	907	35	original	original	ADJ
inlawrev-3436	907	36	package	package	NOUN
inlawrev-3436	907	37	,	,	PUNCT
inlawrev-3436	907	38	and	and	CCONJ
inlawrev-3436	907	39	is	be	AUX
inlawrev-3436	907	40	designated	designate	VERB
inlawrev-3436	907	41	for	for	ADP
inlawrev-3436	907	42	shipment	shipment	NOUN
inlawrev-3436	907	43	,	,	PUNCT
inlawrev-3436	907	44	without	without	ADP
inlawrev-3436	907	45	further	further	ADJ
inlawrev-3436	907	46	processing	processing	NOUN
inlawrev-3436	907	47	,	,	PUNCT
inlawrev-3436	907	48	to	to	ADP
inlawrev-3436	907	49	an	an	DET
inlawrev-3436	907	50	out	out	ADJ
inlawrev-3436	907	51	-	-	PUNCT
inlawrev-3436	907	52	of	of	ADP
inlawrev-3436	907	53	-	-	PUNCT
inlawrev-3436	907	54	state	state	NOUN
inlawrev-3436	907	55	destination	destination	NOUN
inlawrev-3436	907	56	.	.	PUNCT
inlawrev-3436	908	1	see	see	VERB
inlawrev-3436	908	2	ind	ind	PROPN
inlawrev-3436	908	3	.	.	PUNCT
inlawrev-3436	909	1	code	code	PROPN
inlawrev-3436	909	2	1480	1480	NUM
inlawrev-3436	909	3	indiana	indiana	PROPN
inlawrev-3436	909	4	law	law	PROPN
inlawrev-3436	909	5	review	review	NOUN
inlawrev-3436	910	1	[	[	X
inlawrev-3436	910	2	vol	vol	NOUN
inlawrev-3436	910	3	.	.	PUNCT
inlawrev-3436	911	1	33	33	NUM
inlawrev-3436	911	2	:	:	SYM
inlawrev-3436	911	3	1455	1455	NUM
inlawrev-3436	911	4	decision	decision	NOUN
inlawrev-3436	911	5	on	on	ADP
inlawrev-3436	911	6	ppg	ppg	PROPN
inlawrev-3436	911	7	's	's	PART
inlawrev-3436	911	8	failure	failure	NOUN
inlawrev-3436	911	9	to	to	PART
inlawrev-3436	911	10	file	file	VERB
inlawrev-3436	911	11	a	a	DET
inlawrev-3436	911	12	personal	personal	ADJ
inlawrev-3436	911	13	property	property	NOUN
inlawrev-3436	911	14	tax	tax	NOUN
inlawrev-3436	911	15	return	return	NOUN
inlawrev-3436	911	16	in	in	ADP
inlawrev-3436	911	17	center	center	ADJ
inlawrev-3436	911	18	township	township	NOUN
inlawrev-3436	911	19	where	where	SCONJ
inlawrev-3436	911	20	the	the	DET
inlawrev-3436	911	21	warehouse	warehouse	NOUN
inlawrev-3436	911	22	was	be	AUX
inlawrev-3436	911	23	located.^^^	located.^^^	PROPN
inlawrev-3436	911	24	according	accord	VERB
inlawrev-3436	911	25	to	to	ADP
inlawrev-3436	911	26	the	the	DET
inlawrev-3436	911	27	state	state	NOUN
inlawrev-3436	911	28	board	board	NOUN
inlawrev-3436	911	29	,	,	PUNCT
inlawrev-3436	911	30	by	by	ADP
inlawrev-3436	911	31	not	not	PART
inlawrev-3436	911	32	filing	file	VERB
inlawrev-3436	911	33	the	the	DET
inlawrev-3436	911	34	return	return	NOUN
inlawrev-3436	911	35	ppg	ppg	NOUN
inlawrev-3436	911	36	failed	fail	VERB
inlawrev-3436	911	37	to	to	PART
inlawrev-3436	911	38	comply	comply	VERB
inlawrev-3436	911	39	with	with	ADP
inlawrev-3436	911	40	the	the	DET
inlawrev-3436	911	41	statutory	statutory	ADJ
inlawrev-3436	911	42	procedures	procedure	NOUN
inlawrev-3436	911	43	for	for	ADP
inlawrev-3436	911	44	obtaining	obtain	VERB
inlawrev-3436	911	45	the	the	DET
inlawrev-3436	911	46	exemption	exemption	NOUN
inlawrev-3436	911	47	and	and	CCONJ
inlawrev-3436	911	48	effectively	effectively	ADV
inlawrev-3436	911	49	waived	waive	VERB
inlawrev-3436	911	50	its	its	PRON
inlawrev-3436	911	51	right	right	NOUN
inlawrev-3436	911	52	to	to	ADP
inlawrev-3436	911	53	that	that	DET
inlawrev-3436	911	54	exemption.^^^	exemption.^^^	VERB
inlawrev-3436	911	55	the	the	DET
inlawrev-3436	911	56	tax	tax	NOUN
inlawrev-3436	911	57	court	court	NOUN
inlawrev-3436	911	58	rejected	reject	VERB
inlawrev-3436	911	59	the	the	DET
inlawrev-3436	911	60	state	state	PROPN
inlawrev-3436	911	61	board	board	NOUN
inlawrev-3436	911	62	's	's	PART
inlawrev-3436	911	63	position	position	NOUN
inlawrev-3436	911	64	and	and	CCONJ
inlawrev-3436	911	65	held	hold	VERB
inlawrev-3436	911	66	that	that	SCONJ
inlawrev-3436	911	67	the	the	DET
inlawrev-3436	911	68	issue	issue	NOUN
inlawrev-3436	911	69	of	of	ADP
inlawrev-3436	911	70	whether	whether	SCONJ
inlawrev-3436	911	71	ppg	ppg	NOUN
inlawrev-3436	911	72	was	be	AUX
inlawrev-3436	911	73	required	require	VERB
inlawrev-3436	911	74	to	to	PART
inlawrev-3436	911	75	file	file	VERB
inlawrev-3436	911	76	a	a	DET
inlawrev-3436	911	77	personal	personal	ADJ
inlawrev-3436	911	78	property	property	NOUN
inlawrev-3436	911	79	tax	tax	NOUN
inlawrev-3436	911	80	return	return	NOUN
inlawrev-3436	911	81	was	be	AUX
inlawrev-3436	911	82	governed	govern	VERB
inlawrev-3436	911	83	by	by	ADP
inlawrev-3436	911	84	statute	statute	NOUN
inlawrev-3436	911	85	.	.	PUNCT
inlawrev-3436	912	1	"^	"^	PUNCT
inlawrev-3436	912	2	in	in	ADP
inlawrev-3436	912	3	indiana	indiana	PROPN
inlawrev-3436	912	4	,	,	PUNCT
inlawrev-3436	912	5	personal	personal	ADJ
inlawrev-3436	912	6	property	property	NOUN
inlawrev-3436	912	7	owned	own	VERB
inlawrev-3436	912	8	by	by	ADP
inlawrev-3436	912	9	non	non	NOUN
inlawrev-3436	912	10	-	-	NOUN
inlawrev-3436	912	11	residents	resident	NOUN
inlawrev-3436	912	12	is	be	AUX
inlawrev-3436	912	13	assessed	assess	VERB
inlawrev-3436	912	14	where	where	SCONJ
inlawrev-3436	912	15	the	the	DET
inlawrev-3436	912	16	owner	owner	NOUN
inlawrev-3436	912	17	's	's	PART
inlawrev-3436	912	18	principle	principle	ADJ
inlawrev-3436	912	19	office	office	NOUN
inlawrev-3436	912	20	within	within	ADP
inlawrev-3436	912	21	the	the	DET
inlawrev-3436	912	22	state	state	NOUN
inlawrev-3436	912	23	is	be	AUX
inlawrev-3436	912	24	located	locate	VERB
inlawrev-3436	912	25	unless	unless	SCONJ
inlawrev-3436	912	26	the	the	DET
inlawrev-3436	912	27	property	property	NOUN
inlawrev-3436	912	28	is	be	AUX
inlawrev-3436	912	29	:	:	PUNCT
inlawrev-3436	912	30	(	(	PUNCT
inlawrev-3436	912	31	1	1	X
inlawrev-3436	912	32	)	)	PUNCT
inlawrev-3436	912	33	regularly	regularly	ADV
inlawrev-3436	912	34	used	use	VERB
inlawrev-3436	912	35	or	or	CCONJ
inlawrev-3436	912	36	permanently	permanently	ADV
inlawrev-3436	912	37	located	locate	VERB
inlawrev-3436	912	38	where	where	SCONJ
inlawrev-3436	912	39	it	it	PRON
inlawrev-3436	912	40	is	be	AUX
inlawrev-3436	912	41	situated	situate	VERB
inlawrev-3436	912	42	;	;	PUNCT
inlawrev-3436	912	43	or	or	CCONJ
inlawrev-3436	912	44	(	(	PUNCT
inlawrev-3436	912	45	2	2	X
inlawrev-3436	912	46	)	)	PUNCT
inlawrev-3436	912	47	owned	own	VERB
inlawrev-3436	912	48	by	by	ADP
inlawrev-3436	912	49	a	a	DET
inlawrev-3436	912	50	nonresident	nonresident	NOUN
inlawrev-3436	912	51	who	who	PRON
inlawrev-3436	912	52	does	do	AUX
inlawrev-3436	912	53	not	not	PART
inlawrev-3436	912	54	have	have	VERB
inlawrev-3436	912	55	a	a	DET
inlawrev-3436	912	56	principle	principle	ADJ
inlawrev-3436	912	57	office	office	NOUN
inlawrev-3436	912	58	within	within	ADP
inlawrev-3436	912	59	the	the	DET
inlawrev-3436	912	60	state	state	NOUN
inlawrev-3436	912	61	.	.	PUNCT
inlawrev-3436	913	1	"^	"^	PUNCT
inlawrev-3436	913	2	the	the	DET
inlawrev-3436	913	3	court	court	NOUN
inlawrev-3436	913	4	held	hold	VERB
inlawrev-3436	913	5	that	that	SCONJ
inlawrev-3436	913	6	the	the	DET
inlawrev-3436	913	7	finished	finished	ADJ
inlawrev-3436	913	8	glass	glass	NOUN
inlawrev-3436	913	9	temporarily	temporarily	ADV
inlawrev-3436	913	10	stored	store	VERB
inlawrev-3436	913	11	in	in	ADP
inlawrev-3436	913	12	the	the	DET
inlawrev-3436	913	13	center	center	NOUN
inlawrev-3436	913	14	township	township	NOUN
inlawrev-3436	913	15	warehouse	warehouse	NOUN
inlawrev-3436	913	16	was	be	AUX
inlawrev-3436	913	17	neither	neither	CCONJ
inlawrev-3436	913	18	"	"	PUNCT
inlawrev-3436	913	19	regularly	regularly	ADV
inlawrev-3436	913	20	used	use	VERB
inlawrev-3436	913	21	"	"	PUNCT
inlawrev-3436	913	22	nor	nor	CCONJ
inlawrev-3436	913	23	"	"	PUNCT
inlawrev-3436	913	24	permanently	permanently	ADV
inlawrev-3436	913	25	located	locate	VERB
inlawrev-3436	913	26	"	"	PUNCT
inlawrev-3436	913	27	there	there	ADV
inlawrev-3436	913	28	for	for	ADP
inlawrev-3436	913	29	purposes	purpose	NOUN
inlawrev-3436	913	30	of	of	ADP
inlawrev-3436	913	31	the	the	DET
inlawrev-3436	913	32	statute.^'*^	statute.^'*^	PROPN
inlawrev-3436	913	33	therefore	therefore	ADV
inlawrev-3436	913	34	,	,	PUNCT
inlawrev-3436	913	35	the	the	DET
inlawrev-3436	913	36	property	property	NOUN
inlawrev-3436	913	37	was	be	AUX
inlawrev-3436	913	38	correctly	correctly	ADV
inlawrev-3436	913	39	reported	report	VERB
inlawrev-3436	913	40	and	and	CCONJ
inlawrev-3436	913	41	assessed	assess	VERB
inlawrev-3436	913	42	in	in	ADP
inlawrev-3436	913	43	scott	scott	PROPN
inlawrev-3436	913	44	township	township	PROPN
inlawrev-3436	913	45	and	and	CCONJ
inlawrev-3436	913	46	ppg	ppg	NOUN
inlawrev-3436	913	47	was	be	AUX
inlawrev-3436	913	48	entitled	entitle	VERB
inlawrev-3436	913	49	to	to	ADP
inlawrev-3436	913	50	the	the	DET
inlawrev-3436	913	51	exemption.^	exemption.^	NOUN
inlawrev-3436	913	52	"	"	PUNCT
inlawrev-3436	913	53	*	*	NOUN
inlawrev-3436	913	54	*	*	NOUN
inlawrev-3436	913	55	the	the	DET
inlawrev-3436	913	56	court	court	NOUN
inlawrev-3436	913	57	cautioned	caution	VERB
inlawrev-3436	913	58	that	that	SCONJ
inlawrev-3436	913	59	its	its	PRON
inlawrev-3436	913	60	holding	holding	NOUN
inlawrev-3436	913	61	did	do	AUX
inlawrev-3436	913	62	not	not	PART
inlawrev-3436	913	63	apply	apply	VERB
inlawrev-3436	913	64	to	to	ADP
inlawrev-3436	913	65	merchandise	merchandise	NOUN
inlawrev-3436	913	66	awaiting	awaiting	NOUN
inlawrev-3436	913	67	sale	sale	NOUN
inlawrev-3436	913	68	as	as	SCONJ
inlawrev-3436	913	69	the	the	DET
inlawrev-3436	913	70	finished	finished	ADJ
inlawrev-3436	913	71	glass	glass	NOUN
inlawrev-3436	913	72	in	in	ADP
inlawrev-3436	913	73	this	this	DET
inlawrev-3436	913	74	case	case	NOUN
inlawrev-3436	913	75	was	be	AUX
inlawrev-3436	913	76	already	already	ADV
inlawrev-3436	913	77	sold	sell	VERB
inlawrev-3436	913	78	and	and	CCONJ
inlawrev-3436	913	79	in	in	ADP
inlawrev-3436	913	80	transit	transit	NOUN
inlawrev-3436	913	81	on	on	ADP
inlawrev-3436	913	82	the	the	DET
inlawrev-3436	913	83	assessment	assessment	NOUN
inlawrev-3436	913	84	date.^^2	date.^^2	PROPN
inlawrev-3436	913	85	e.	e.	PROPN
inlawrev-3436	913	86	indiana	indiana	PROPN
inlawrev-3436	913	87	procedurefor	procedurefor	PROPN
inlawrev-3436	913	88	tax	tax	PROPN
inlawrev-3436	913	89	administration	administration	NOUN
inlawrev-3436	913	90	in	in	ADP
inlawrev-3436	913	91	state	state	PROPN
inlawrev-3436	913	92	board	board	NOUN
inlawrev-3436	913	93	oftax	oftax	NOUN
inlawrev-3436	913	94	commissioners	commissioner	NOUN
inlawrev-3436	913	95	v.	v.	ADP
inlawrev-3436	913	96	mixmill	mixmill	X
inlawrev-3436	913	97	manufacturing	manufacturing	NOUN
inlawrev-3436	913	98	co,^^^	co,^^^	NOUN
inlawrev-3436	914	1	the	the	DET
inlawrev-3436	914	2	indiana	indiana	PROPN
inlawrev-3436	914	3	supreme	supreme	PROPN
inlawrev-3436	914	4	court	court	PROPN
inlawrev-3436	914	5	considered	consider	VERB
inlawrev-3436	914	6	the	the	DET
inlawrev-3436	914	7	limits	limit	NOUN
inlawrev-3436	914	8	ofthe	ofthe	ADJ
inlawrev-3436	914	9	tax	tax	NOUN
inlawrev-3436	914	10	court	court	NOUN
inlawrev-3436	914	11	's	's	PART
inlawrev-3436	914	12	jurisdiction	jurisdiction	NOUN
inlawrev-3436	914	13	over	over	ADP
inlawrev-3436	914	14	direct	direct	ADJ
inlawrev-3436	914	15	appeals	appeal	NOUN
inlawrev-3436	914	16	against	against	ADP
inlawrev-3436	914	17	the	the	DET
inlawrev-3436	914	18	state	state	NOUN
inlawrev-3436	914	19	board	board	NOUN
inlawrev-3436	914	20	when	when	SCONJ
inlawrev-3436	914	21	the	the	DET
inlawrev-3436	914	22	county	county	NOUN
inlawrev-3436	914	23	board	board	NOUN
inlawrev-3436	914	24	ofreview	ofreview	VERB
inlawrev-3436	914	25	fails	fail	VERB
inlawrev-3436	914	26	to	to	PART
inlawrev-3436	914	27	act	act	VERB
inlawrev-3436	914	28	on	on	ADP
inlawrev-3436	914	29	a	a	DET
inlawrev-3436	914	30	petition	petition	NOUN
inlawrev-3436	914	31	for	for	ADP
inlawrev-3436	914	32	review	review	NOUN
inlawrev-3436	914	33	of	of	ADP
inlawrev-3436	914	34	assessment.^"^	assessment.^"^	NOUN
inlawrev-3436	914	35	the	the	DET
inlawrev-3436	914	36	case	case	NOUN
inlawrev-3436	914	37	arose	arise	VERB
inlawrev-3436	914	38	when	when	SCONJ
inlawrev-3436	914	39	mixmill	mixmill	ADJ
inlawrev-3436	914	40	manufacturing	manufacturing	NOUN
inlawrev-3436	914	41	company	company	NOUN
inlawrev-3436	914	42	(	(	PUNCT
inlawrev-3436	914	43	"	"	PUNCT
inlawrev-3436	914	44	mixmill	mixmill	ADJ
inlawrev-3436	914	45	"	"	PUNCT
inlawrev-3436	914	46	)	)	PUNCT
inlawrev-3436	914	47	filed	file	VERB
inlawrev-3436	914	48	for	for	ADP
inlawrev-3436	914	49	a	a	DET
inlawrev-3436	914	50	review	review	NOUN
inlawrev-3436	914	51	of	of	ADP
inlawrev-3436	914	52	assessment	assessment	NOUN
inlawrev-3436	914	53	with	with	ADP
inlawrev-3436	914	54	the	the	DET
inlawrev-3436	914	55	wells	wells	PROPN
inlawrev-3436	914	56	county	county	PROPN
inlawrev-3436	914	57	auditor.^"*^	auditor.^"*^	PUNCT
inlawrev-3436	914	58	after	after	ADP
inlawrev-3436	914	59	five	five	NUM
inlawrev-3436	914	60	years	year	NOUN
inlawrev-3436	914	61	,	,	PUNCT
inlawrev-3436	914	62	mixmill	mixmill	PROPN
inlawrev-3436	914	63	had	have	AUX
inlawrev-3436	914	64	received	receive	VERB
inlawrev-3436	914	65	no	no	DET
inlawrev-3436	914	66	response	response	NOUN
inlawrev-3436	914	67	from	from	ADP
inlawrev-3436	914	68	the	the	DET
inlawrev-3436	914	69	county	county	NOUN
inlawrev-3436	914	70	board	board	NOUN
inlawrev-3436	914	71	of	of	ADP
inlawrev-3436	914	72	review	review	NOUN
inlawrev-3436	914	73	or	or	CCONJ
inlawrev-3436	914	74	the	the	DET
inlawrev-3436	914	75	state	state	NOUN
inlawrev-3436	914	76	board	board	NOUN
inlawrev-3436	914	77	regarding	regard	VERB
inlawrev-3436	914	78	its	its	PRON
inlawrev-3436	914	79	petition	petition	NOUN
inlawrev-3436	914	80	.	.	PUNCT
inlawrev-3436	915	1	^"^^	^"^^	PROPN
inlawrev-3436	915	2	mixmill	mixmill	NOUN
inlawrev-3436	915	3	then	then	ADV
inlawrev-3436	915	4	filed	file	VERB
inlawrev-3436	915	5	an	an	DET
inlawrev-3436	915	6	original	original	ADJ
inlawrev-3436	915	7	appeal	appeal	NOUN
inlawrev-3436	915	8	with	with	ADP
inlawrev-3436	915	9	the	the	DET
inlawrev-3436	915	10	tax	tax	NOUN
inlawrev-3436	915	11	court.^'*^	court.^'*^	NOUN
inlawrev-3436	915	12	at	at	ADP
inlawrev-3436	915	13	the	the	DET
inlawrev-3436	915	14	appeal	appeal	NOUN
inlawrev-3436	915	15	,	,	PUNCT
inlawrev-3436	915	16	the	the	DET
inlawrev-3436	915	17	§	§	PROPN
inlawrev-3436	915	18	6	6	NUM
inlawrev-3436	915	19	-	-	SYM
inlawrev-3436	915	20	1.1	1.1	NUM
inlawrev-3436	915	21	-	-	PUNCT
inlawrev-3436	915	22	10	10	NUM
inlawrev-3436	915	23	-	-	SYM
inlawrev-3436	915	24	29	29	NUM
inlawrev-3436	915	25	(	(	PUNCT
inlawrev-3436	915	26	1998	1998	NUM
inlawrev-3436	915	27	)	)	PUNCT
inlawrev-3436	915	28	;	;	PUNCT
inlawrev-3436	915	29	see	see	VERB
inlawrev-3436	915	30	also	also	ADV
inlawrev-3436	915	31	ppg	ppg	VERB
inlawrev-3436	915	32	indus	indus	PROPN
inlawrev-3436	915	33	.	.	PUNCT
inlawrev-3436	915	34	,	,	PUNCT
inlawrev-3436	915	35	inc	inc	PROPN
inlawrev-3436	915	36	.	.	PROPN
inlawrev-3436	915	37	,	,	PUNCT
inlawrev-3436	915	38	706	706	NUM
inlawrev-3436	915	39	n.e.2d	n.e.2d	NOUN
inlawrev-3436	915	40	at	at	ADP
inlawrev-3436	915	41	612	612	NUM
inlawrev-3436	915	42	n.l	n.l	NOUN
inlawrev-3436	915	43	.	.	PROPN
inlawrev-3436	915	44	335	335	NUM
inlawrev-3436	915	45	.	.	PUNCT
inlawrev-3436	916	1	see	see	VERB
inlawrev-3436	916	2	ppg	ppg	PROPN
inlawrev-3436	916	3	indus	indus	PROPN
inlawrev-3436	916	4	.	.	PROPN
inlawrev-3436	916	5	,	,	PUNCT
inlawrev-3436	916	6	inc	inc	PROPN
inlawrev-3436	916	7	.	.	PROPN
inlawrev-3436	916	8	,	,	PUNCT
inlawrev-3436	916	9	706	706	NUM
inlawrev-3436	916	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	916	11	at	at	ADP
inlawrev-3436	916	12	612	612	NUM
inlawrev-3436	916	13	.	.	PUNCT
inlawrev-3436	916	14	336	336	NUM
inlawrev-3436	916	15	.	.	PUNCT
inlawrev-3436	917	1	5ee/^.	5ee/^.	PROPN
inlawrev-3436	918	1	at613	at613	PROPN
inlawrev-3436	918	2	.	.	PUNCT
inlawrev-3436	919	1	337	337	NUM
inlawrev-3436	919	2	.	.	PUNCT
inlawrev-3436	920	1	see	see	VERB
inlawrev-3436	920	2	i	i	PRON
inlawrev-3436	920	3	d.	d.	PROPN
inlawrev-3436	920	4	;	;	PUNCT
inlawrev-3436	920	5	see	see	VERB
inlawrev-3436	920	6	also	also	ADV
inlawrev-3436	920	7	ind	ind	PROPN
inlawrev-3436	920	8	.	.	PUNCT
inlawrev-3436	921	1	code	code	PROPN
inlawrev-3436	921	2	§	§	PROPN
inlawrev-3436	921	3	6	6	NUM
inlawrev-3436	921	4	-	-	SYM
inlawrev-3436	921	5	1.1	1.1	NUM
inlawrev-3436	921	6	-	-	PUNCT
inlawrev-3436	921	7	11	11	NUM
inlawrev-3436	921	8	-	-	SYM
inlawrev-3436	921	9	1	1	NUM
inlawrev-3436	921	10	(	(	PUNCT
inlawrev-3436	921	11	waiver	waiver	NOUN
inlawrev-3436	921	12	of	of	ADP
inlawrev-3436	921	13	exemption	exemption	NOUN
inlawrev-3436	921	14	)	)	PUNCT
inlawrev-3436	921	15	.	.	PUNCT
inlawrev-3436	922	1	338	338	NUM
inlawrev-3436	922	2	.	.	PUNCT
inlawrev-3436	923	1	see	see	VERB
inlawrev-3436	923	2	ppg	ppg	PROPN
inlawrev-3436	923	3	indus	indus	PROPN
inlawrev-3436	923	4	..	..	PROPN
inlawrev-3436	923	5	inc	inc	PROPN
inlawrev-3436	923	6	.	.	PROPN
inlawrev-3436	923	7	,	,	PUNCT
inlawrev-3436	923	8	706	706	NUM
inlawrev-3436	923	9	n.e.2d	n.e.2d	NOUN
inlawrev-3436	923	10	at	at	ADP
inlawrev-3436	923	11	613	613	NUM
inlawrev-3436	923	12	(	(	PUNCT
inlawrev-3436	923	13	citing	cite	VERB
inlawrev-3436	923	14	ind	ind	NOUN
inlawrev-3436	923	15	.	.	PUNCT
inlawrev-3436	924	1	code	code	PROPN
inlawrev-3436	924	2	§	§	PROPN
inlawrev-3436	924	3	6	6	NUM
inlawrev-3436	924	4	-	-	PUNCT
inlawrev-3436	924	5	l.l-3	l.l-3	NOUN
inlawrev-3436	924	6	-	-	PUNCT
inlawrev-3436	924	7	l(b)-(c	l(b)-(c	NOUN
inlawrev-3436	924	8	)	)	PUNCT
inlawrev-3436	924	9	(	(	PUNCT
inlawrev-3436	924	10	supp	supp	PROPN
inlawrev-3436	924	11	.	.	PUNCT
inlawrev-3436	924	12	1998	1998	NUM
inlawrev-3436	924	13	)	)	PUNCT
inlawrev-3436	924	14	)	)	PUNCT
inlawrev-3436	924	15	.	.	PUNCT
inlawrev-3436	925	1	339	339	NUM
inlawrev-3436	925	2	.	.	PUNCT
inlawrev-3436	925	3	see	see	VERB
inlawrev-3436	925	4	i	i	PRON
inlawrev-3436	925	5	d.	d.	PROPN
inlawrev-3436	925	6	(	(	PUNCT
inlawrev-3436	925	7	citing	cite	VERB
inlawrev-3436	925	8	ind	ind	NOUN
inlawrev-3436	925	9	.	.	PUNCT
inlawrev-3436	926	1	code	code	PROPN
inlawrev-3436	926	2	§	§	PROPN
inlawrev-3436	926	3	6	6	NUM
inlawrev-3436	926	4	-	-	PUNCT
inlawrev-3436	926	5	l.l-3	l.l-3	NOUN
inlawrev-3436	926	6	-	-	PUNCT
inlawrev-3436	926	7	l(b)-(c	l(b)-(c	NOUN
inlawrev-3436	926	8	)	)	PUNCT
inlawrev-3436	926	9	)	)	PUNCT
inlawrev-3436	926	10	.	.	PUNCT
inlawrev-3436	927	1	340	340	NUM
inlawrev-3436	927	2	.	.	X
inlawrev-3436	927	3	mat	mat	VERB
inlawrev-3436	927	4	6	6	NUM
inlawrev-3436	927	5	14	14	NUM
inlawrev-3436	927	6	.	.	PUNCT
inlawrev-3436	928	1	341	341	NUM
inlawrev-3436	928	2	.	.	PUNCT
inlawrev-3436	928	3	see	see	VERB
inlawrev-3436	928	4	i	i	PROPN
inlawrev-3436	928	5	d	d	PROPN
inlawrev-3436	928	6	342	342	PROPN
inlawrev-3436	928	7	.	.	PUNCT
inlawrev-3436	929	1	see	see	VERB
inlawrev-3436	929	2	i	i	PROPN
inlawrev-3436	929	3	d	d	PROPN
inlawrev-3436	929	4	dx	dx	PROPN
inlawrev-3436	929	5	6x6	6x6	NUM
inlawrev-3436	929	6	.	.	PUNCT
inlawrev-3436	930	1	343	343	NUM
inlawrev-3436	930	2	.	.	PUNCT
inlawrev-3436	931	1	702	702	NUM
inlawrev-3436	931	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	931	3	701	701	NUM
inlawrev-3436	931	4	(	(	PUNCT
inlawrev-3436	931	5	ind	ind	NOUN
inlawrev-3436	931	6	.	.	PUNCT
inlawrev-3436	931	7	1998	1998	NUM
inlawrev-3436	931	8	)	)	PUNCT
inlawrev-3436	931	9	.	.	PUNCT
inlawrev-3436	932	1	344	344	NUM
inlawrev-3436	932	2	.	.	PUNCT
inlawrev-3436	932	3	see	see	VERB
inlawrev-3436	932	4	also	also	ADV
inlawrev-3436	932	5	state	state	NOUN
inlawrev-3436	932	6	board	board	NOUN
inlawrev-3436	932	7	of	of	ADP
inlawrev-3436	932	8	tax	tax	NOUN
inlawrev-3436	932	9	comm'rs	comm'rs	PROPN
inlawrev-3436	932	10	v.	v.	ADP
inlawrev-3436	932	11	l.h	l.h	PROPN
inlawrev-3436	932	12	.	.	PROPN
inlawrev-3436	932	13	carbide	carbide	PROPN
inlawrev-3436	932	14	corp	corp	PROPN
inlawrev-3436	932	15	.	.	PROPN
inlawrev-3436	932	16	,	,	PUNCT
inlawrev-3436	932	17	702	702	NUM
inlawrev-3436	932	18	n.e.2d	n.e.2d	NOUN
inlawrev-3436	932	19	706	706	NUM
inlawrev-3436	932	20	(	(	PUNCT
inlawrev-3436	932	21	ind	ind	NOUN
inlawrev-3436	932	22	.	.	PUNCT
inlawrev-3436	932	23	1998	1998	NUM
inlawrev-3436	932	24	)	)	PUNCT
inlawrev-3436	932	25	(	(	PUNCT
inlawrev-3436	932	26	arriving	arrive	VERB
inlawrev-3436	932	27	at	at	ADP
inlawrev-3436	932	28	the	the	DET
inlawrev-3436	932	29	same	same	ADJ
inlawrev-3436	932	30	decision	decision	NOUN
inlawrev-3436	932	31	regarding	regard	VERB
inlawrev-3436	932	32	the	the	DET
inlawrev-3436	932	33	tax	tax	NOUN
inlawrev-3436	932	34	court	court	NOUN
inlawrev-3436	932	35	's	's	PART
inlawrev-3436	932	36	jurisdiction	jurisdiction	NOUN
inlawrev-3436	932	37	but	but	CCONJ
inlawrev-3436	932	38	dealt	deal	VERB
inlawrev-3436	932	39	with	with	ADP
inlawrev-3436	932	40	petitions	petition	NOUN
inlawrev-3436	932	41	for	for	ADP
inlawrev-3436	932	42	correction	correction	NOUN
inlawrev-3436	932	43	oferrors	oferror	NOUN
inlawrev-3436	932	44	as	as	SCONJ
inlawrev-3436	932	45	opposed	oppose	VERB
inlawrev-3436	932	46	to	to	ADP
inlawrev-3436	932	47	the	the	DET
inlawrev-3436	932	48	petition	petition	NOUN
inlawrev-3436	932	49	for	for	ADP
inlawrev-3436	932	50	review	review	NOUN
inlawrev-3436	932	51	ofassessment	ofassessment	NOUN
inlawrev-3436	932	52	involved	involve	VERB
inlawrev-3436	932	53	in	in	ADP
inlawrev-3436	932	54	this	this	DET
inlawrev-3436	932	55	case	case	NOUN
inlawrev-3436	932	56	)	)	PUNCT
inlawrev-3436	932	57	.	.	PUNCT
inlawrev-3436	933	1	345	345	NUM
inlawrev-3436	933	2	.	.	PUNCT
inlawrev-3436	934	1	see	see	VERB
inlawrev-3436	934	2	mixmill	mixmill	PROPN
inlawrev-3436	934	3	mfg	mfg	PROPN
inlawrev-3436	934	4	.	.	PROPN
inlawrev-3436	934	5	co.	co.	PROPN
inlawrev-3436	934	6	,	,	PUNCT
inlawrev-3436	934	7	702	702	NUM
inlawrev-3436	934	8	n.e.2d	n.e.2d	NOUN
inlawrev-3436	934	9	at	at	ADP
inlawrev-3436	934	10	702	702	NUM
inlawrev-3436	934	11	.	.	NOUN
inlawrev-3436	934	12	346	346	NUM
inlawrev-3436	934	13	.	.	PUNCT
inlawrev-3436	935	1	see	see	VERB
inlawrev-3436	935	2	i	i	PRON
inlawrev-3436	935	3	d.	d.	PROPN
inlawrev-3436	935	4	347	347	NUM
inlawrev-3436	935	5	.	.	PUNCT
inlawrev-3436	936	1	see	see	VERB
inlawrev-3436	936	2	i	i	PROPN
inlawrev-3436	936	3	d	d	PROPN
inlawrev-3436	936	4	2000	2000	NUM
inlawrev-3436	936	5	]	]	PUNCT
inlawrev-3436	936	6	taxation	taxation	NOUN
inlawrev-3436	936	7	1481	1481	NUM
inlawrev-3436	936	8	state	state	NOUN
inlawrev-3436	936	9	board	board	NOUN
inlawrev-3436	936	10	argued	argue	VERB
inlawrev-3436	936	11	that	that	SCONJ
inlawrev-3436	936	12	the	the	DET
inlawrev-3436	936	13	tax	tax	NOUN
inlawrev-3436	936	14	court	court	NOUN
inlawrev-3436	936	15	lacked	lack	VERB
inlawrev-3436	936	16	jurisdiction	jurisdiction	NOUN
inlawrev-3436	936	17	and	and	CCONJ
inlawrev-3436	936	18	moved	move	VERB
inlawrev-3436	936	19	to	to	ADP
inlawrev-3436	936	20	dismiss.^"*^	dismiss.^"*^	PRON
inlawrev-3436	936	21	the	the	DET
inlawrev-3436	936	22	motion	motion	NOUN
inlawrev-3436	936	23	was	be	AUX
inlawrev-3436	936	24	denied	deny	VERB
inlawrev-3436	936	25	and	and	CCONJ
inlawrev-3436	936	26	the	the	DET
inlawrev-3436	936	27	indiana	indiana	PROPN
inlawrev-3436	936	28	supreme	supreme	PROPN
inlawrev-3436	936	29	court	court	PROPN
inlawrev-3436	936	30	,	,	PUNCT
inlawrev-3436	936	31	under	under	ADP
inlawrev-3436	936	32	a	a	DET
inlawrev-3436	936	33	petition	petition	NOUN
inlawrev-3436	936	34	for	for	ADP
inlawrev-3436	936	35	interlocutory	interlocutory	NOUN
inlawrev-3436	936	36	appeal	appeal	NOUN
inlawrev-3436	936	37	,	,	PUNCT
inlawrev-3436	936	38	accepted	accept	VERB
inlawrev-3436	936	39	the	the	DET
inlawrev-3436	936	40	case.^'*^	case.^'*^	NOUN
inlawrev-3436	936	41	the	the	DET
inlawrev-3436	936	42	supreme	supreme	PROPN
inlawrev-3436	936	43	court	court	PROPN
inlawrev-3436	936	44	held	hold	VERB
inlawrev-3436	936	45	that	that	SCONJ
inlawrev-3436	936	46	the	the	DET
inlawrev-3436	936	47	tax	tax	NOUN
inlawrev-3436	936	48	court	court	NOUN
inlawrev-3436	936	49	did	do	AUX
inlawrev-3436	936	50	not	not	PART
inlawrev-3436	936	51	have	have	VERB
inlawrev-3436	936	52	jurisdiction	jurisdiction	NOUN
inlawrev-3436	936	53	over	over	ADP
inlawrev-3436	936	54	the	the	DET
inlawrev-3436	936	55	original	original	ADJ
inlawrev-3436	936	56	appeal	appeal	NOUN
inlawrev-3436	936	57	because	because	SCONJ
inlawrev-3436	936	58	it	it	PRON
inlawrev-3436	936	59	was	be	AUX
inlawrev-3436	936	60	not	not	PART
inlawrev-3436	936	61	preceded	precede	VERB
inlawrev-3436	936	62	by	by	ADP
inlawrev-3436	936	63	a	a	DET
inlawrev-3436	936	64	final	final	ADJ
inlawrev-3436	936	65	determination	determination	NOUN
inlawrev-3436	936	66	by	by	ADP
inlawrev-3436	936	67	the	the	DET
inlawrev-3436	936	68	state	state	NOUN
inlawrev-3436	936	69	board.^^	board.^^	NOUN
inlawrev-3436	936	70	°	°	ADP
inlawrev-3436	937	1	the	the	DET
inlawrev-3436	937	2	court	court	NOUN
inlawrev-3436	937	3	referred	refer	VERB
inlawrev-3436	937	4	to	to	ADP
inlawrev-3436	937	5	the	the	DET
inlawrev-3436	937	6	enabling	enable	VERB
inlawrev-3436	937	7	statute	statute	NOUN
inlawrev-3436	937	8	which	which	PRON
inlawrev-3436	937	9	provides	provide	VERB
inlawrev-3436	937	10	jurisdiction	jurisdiction	NOUN
inlawrev-3436	937	11	to	to	ADP
inlawrev-3436	937	12	the	the	DET
inlawrev-3436	937	13	tax	tax	NOUN
inlawrev-3436	937	14	court	court	NOUN
inlawrev-3436	937	15	only	only	ADV
inlawrev-3436	937	16	over	over	ADP
inlawrev-3436	937	17	cases	case	NOUN
inlawrev-3436	937	18	that	that	PRON
inlawrev-3436	937	19	arise	arise	VERB
inlawrev-3436	937	20	under	under	ADP
inlawrev-3436	937	21	indiana	indiana	PROPN
inlawrev-3436	937	22	's	's	PART
inlawrev-3436	937	23	tax	tax	NOUN
inlawrev-3436	937	24	laws	law	NOUN
inlawrev-3436	937	25	and	and	CCONJ
inlawrev-3436	937	26	have	have	AUX
inlawrev-3436	937	27	been	be	AUX
inlawrev-3436	937	28	first	first	ADV
inlawrev-3436	937	29	subjected	subject	VERB
inlawrev-3436	937	30	to	to	PART
inlawrev-3436	937	31	review	review	VERB
inlawrev-3436	937	32	by	by	ADP
inlawrev-3436	937	33	the	the	DET
inlawrev-3436	937	34	applicable	applicable	ADJ
inlawrev-3436	937	35	administrative	administrative	NOUN
inlawrev-3436	937	36	agency.^^	agency.^^	NOUN
inlawrev-3436	937	37	*	*	PUNCT
inlawrev-3436	937	38	according	accord	VERB
inlawrev-3436	937	39	to	to	ADP
inlawrev-3436	937	40	the	the	DET
inlawrev-3436	937	41	statutory	statutory	ADJ
inlawrev-3436	937	42	provisions	provision	NOUN
inlawrev-3436	937	43	regarding	regard	VERB
inlawrev-3436	937	44	assessment	assessment	NOUN
inlawrev-3436	937	45	reviews	review	NOUN
inlawrev-3436	937	46	,	,	PUNCT
inlawrev-3436	937	47	mixmill	mixmill	X
inlawrev-3436	937	48	was	be	AUX
inlawrev-3436	937	49	required	require	VERB
inlawrev-3436	937	50	to	to	PART
inlawrev-3436	937	51	wait	wait	VERB
inlawrev-3436	937	52	for	for	ADP
inlawrev-3436	937	53	a	a	DET
inlawrev-3436	937	54	determination	determination	NOUN
inlawrev-3436	937	55	from	from	ADP
inlawrev-3436	937	56	the	the	DET
inlawrev-3436	937	57	county	county	NOUN
inlawrev-3436	937	58	board	board	NOUN
inlawrev-3436	937	59	,	,	PUNCT
inlawrev-3436	937	60	then	then	ADV
inlawrev-3436	937	61	appeal	appeal	VERB
inlawrev-3436	937	62	that	that	SCONJ
inlawrev-3436	937	63	determination	determination	NOUN
inlawrev-3436	937	64	to	to	ADP
inlawrev-3436	937	65	the	the	DET
inlawrev-3436	937	66	state	state	NOUN
inlawrev-3436	937	67	board	board	NOUN
inlawrev-3436	937	68	,	,	PUNCT
inlawrev-3436	937	69	and	and	CCONJ
inlawrev-3436	937	70	subsequently	subsequently	ADV
inlawrev-3436	937	71	file	file	VERB
inlawrev-3436	937	72	an	an	DET
inlawrev-3436	937	73	original	original	ADJ
inlawrev-3436	937	74	appeal	appeal	NOUN
inlawrev-3436	937	75	with	with	ADP
inlawrev-3436	937	76	the	the	DET
inlawrev-3436	937	77	tax	tax	NOUN
inlawrev-3436	937	78	court.^^^	court.^^^	PROPN
inlawrev-3436	937	79	the	the	DET
inlawrev-3436	937	80	supreme	supreme	PROPN
inlawrev-3436	937	81	court	court	PROPN
inlawrev-3436	937	82	acknowledged	acknowledge	VERB
inlawrev-3436	937	83	that	that	SCONJ
inlawrev-3436	937	84	the	the	DET
inlawrev-3436	937	85	provisions	provision	NOUN
inlawrev-3436	937	86	did	do	AUX
inlawrev-3436	937	87	not	not	PART
inlawrev-3436	937	88	provide	provide	VERB
inlawrev-3436	937	89	taxpayers	taxpayer	NOUN
inlawrev-3436	937	90	with	with	ADP
inlawrev-3436	937	91	an	an	DET
inlawrev-3436	937	92	alternative	alternative	ADJ
inlawrev-3436	937	93	avenue	avenue	NOUN
inlawrev-3436	937	94	when	when	SCONJ
inlawrev-3436	937	95	the	the	DET
inlawrev-3436	937	96	county	county	NOUN
inlawrev-3436	937	97	board	board	NOUN
inlawrev-3436	937	98	simply	simply	ADV
inlawrev-3436	937	99	fails	fail	VERB
inlawrev-3436	937	100	to	to	PART
inlawrev-3436	937	101	issue	issue	VERB
inlawrev-3436	937	102	a	a	DET
inlawrev-3436	937	103	determination.^^^	determination.^^^	PROPN
inlawrev-3436	937	104	however	however	ADV
inlawrev-3436	937	105	,	,	PUNCT
inlawrev-3436	937	106	it	it	PRON
inlawrev-3436	937	107	pointed	point	VERB
inlawrev-3436	937	108	out	out	ADP
inlawrev-3436	937	109	that	that	SCONJ
inlawrev-3436	937	110	section	section	NOUN
inlawrev-3436	937	111	33	33	NUM
inlawrev-3436	937	112	-	-	SYM
inlawrev-3436	937	113	3	3	NUM
inlawrev-3436	937	114	-	-	SYM
inlawrev-3436	937	115	5	5	NUM
inlawrev-3436	937	116	-	-	SYM
inlawrev-3436	937	117	1	1	NUM
inlawrev-3436	937	118	1(a	1(a	NUM
inlawrev-3436	937	119	)	)	PUNCT
inlawrev-3436	937	120	of	of	ADP
inlawrev-3436	937	121	the	the	DET
inlawrev-3436	937	122	indiana	indiana	PROPN
inlawrev-3436	937	123	code	code	PROPN
inlawrev-3436	937	124	specifically	specifically	ADV
inlawrev-3436	937	125	denies	deny	VERB
inlawrev-3436	937	126	tax	tax	NOUN
inlawrev-3436	937	127	court	court	NOUN
inlawrev-3436	937	128	jurisdiction	jurisdiction	NOUN
inlawrev-3436	937	129	where	where	SCONJ
inlawrev-3436	937	130	the	the	DET
inlawrev-3436	937	131	taxpayer	taxpayer	NOUN
inlawrev-3436	937	132	fails	fail	VERB
inlawrev-3436	937	133	to	to	PART
inlawrev-3436	937	134	comply	comply	VERB
inlawrev-3436	937	135	with	with	ADP
inlawrev-3436	937	136	any	any	DET
inlawrev-3436	937	137	statutory	statutory	ADJ
inlawrev-3436	937	138	requirements	requirement	NOUN
inlawrev-3436	937	139	for	for	ADP
inlawrev-3436	937	140	the	the	DET
inlawrev-3436	937	141	initiation	initiation	NOUN
inlawrev-3436	937	142	ofan	ofan	NOUN
inlawrev-3436	937	143	appeal.^^	appeal.^^	PUNCT
inlawrev-3436	938	1	"	"	PUNCT
inlawrev-3436	938	2	*	*	NOUN
inlawrev-3436	938	3	the	the	DET
inlawrev-3436	938	4	court	court	NOUN
inlawrev-3436	938	5	did	do	AUX
inlawrev-3436	938	6	suggest	suggest	VERB
inlawrev-3436	938	7	that	that	SCONJ
inlawrev-3436	938	8	a	a	DET
inlawrev-3436	938	9	sluggish	sluggish	ADJ
inlawrev-3436	938	10	administrative	administrative	ADJ
inlawrev-3436	938	11	agency	agency	NOUN
inlawrev-3436	938	12	could	could	AUX
inlawrev-3436	938	13	be	be	AUX
inlawrev-3436	938	14	prodded	prod	VERB
inlawrev-3436	938	15	into	into	ADP
inlawrev-3436	938	16	action	action	NOUN
inlawrev-3436	938	17	with	with	ADP
inlawrev-3436	938	18	a	a	DET
inlawrev-3436	938	19	writ	writ	NOUN
inlawrev-3436	938	20	of	of	ADP
inlawrev-3436	938	21	mandamus	mandamus	NOUN
inlawrev-3436	938	22	,	,	PUNCT
inlawrev-3436	938	23	but	but	CCONJ
inlawrev-3436	938	24	explained	explain	VERB
inlawrev-3436	938	25	that	that	SCONJ
inlawrev-3436	938	26	such	such	DET
inlawrev-3436	938	27	a	a	DET
inlawrev-3436	938	28	suit	suit	NOUN
inlawrev-3436	938	29	must	must	AUX
inlawrev-3436	938	30	be	be	AUX
inlawrev-3436	938	31	brought	bring	VERB
inlawrev-3436	938	32	in	in	ADP
inlawrev-3436	938	33	a	a	DET
inlawrev-3436	938	34	court	court	NOUN
inlawrev-3436	938	35	of	of	ADP
inlawrev-3436	938	36	general	general	ADJ
inlawrev-3436	938	37	jurisdiction	jurisdiction	NOUN
inlawrev-3436	938	38	because	because	SCONJ
inlawrev-3436	938	39	it	it	PRON
inlawrev-3436	938	40	would	would	AUX
inlawrev-3436	938	41	not	not	PART
inlawrev-3436	938	42	meet	meet	VERB
inlawrev-3436	938	43	the	the	DET
inlawrev-3436	938	44	final	final	ADJ
inlawrev-3436	938	45	determination	determination	NOUN
inlawrev-3436	938	46	requirement	requirement	NOUN
inlawrev-3436	938	47	of	of	ADP
inlawrev-3436	938	48	the	the	DET
inlawrev-3436	938	49	tax	tax	NOUN
inlawrev-3436	938	50	court	court	NOUN
inlawrev-3436	938	51	's	's	PART
inlawrev-3436	938	52	jurisdiction	jurisdiction	NOUN
inlawrev-3436	938	53	.	.	PUNCT
inlawrev-3436	939	1	^^^	^^^	PUNCT
inlawrev-3436	939	2	in	in	ADP
inlawrev-3436	939	3	matonovich	matonovich	PROPN
inlawrev-3436	939	4	v.	v.	ADP
inlawrev-3436	939	5	state	state	PROPN
inlawrev-3436	939	6	board	board	PROPN
inlawrev-3436	939	7	of	of	ADP
inlawrev-3436	939	8	tax	tax	NOUN
inlawrev-3436	939	9	commissioners^^^	commissioners^^^	VERB
inlawrev-3436	939	10	the	the	DET
inlawrev-3436	939	11	tax	tax	NOUN
inlawrev-3436	939	12	court	court	NOUN
inlawrev-3436	939	13	interpreted	interpret	VERB
inlawrev-3436	939	14	the	the	DET
inlawrev-3436	939	15	statutory	statutory	ADJ
inlawrev-3436	939	16	limits	limit	NOUN
inlawrev-3436	939	17	on	on	ADP
inlawrev-3436	939	18	the	the	DET
inlawrev-3436	939	19	state	state	PROPN
inlawrev-3436	939	20	board	board	PROPN
inlawrev-3436	939	21	's	's	PART
inlawrev-3436	939	22	authority	authority	NOUN
inlawrev-3436	939	23	over	over	ADP
inlawrev-3436	939	24	property	property	NOUN
inlawrev-3436	939	25	reassessments.^^^	reassessments.^^^	NOUN
inlawrev-3436	939	26	the	the	DET
inlawrev-3436	939	27	case	case	NOUN
inlawrev-3436	939	28	arose	arise	VERB
inlawrev-3436	939	29	when	when	SCONJ
inlawrev-3436	939	30	a	a	DET
inlawrev-3436	939	31	division	division	NOUN
inlawrev-3436	939	32	of	of	ADP
inlawrev-3436	939	33	tax	tax	NOUN
inlawrev-3436	939	34	review^^^	review^^^	PROPN
inlawrev-3436	939	35	study	study	NOUN
inlawrev-3436	939	36	revealed	reveal	VERB
inlawrev-3436	939	37	a	a	DET
inlawrev-3436	939	38	need	need	NOUN
inlawrev-3436	939	39	for	for	ADP
inlawrev-3436	939	40	a	a	DET
inlawrev-3436	939	41	reassessment	reassessment	NOUN
inlawrev-3436	939	42	of	of	ADP
inlawrev-3436	939	43	all	all	DET
inlawrev-3436	939	44	real	real	ADJ
inlawrev-3436	939	45	property	property	NOUN
inlawrev-3436	939	46	in	in	ADP
inlawrev-3436	939	47	lake	lake	PROPN
inlawrev-3436	939	48	county	county	PROPN
inlawrev-3436	939	49	due	due	ADP
inlawrev-3436	939	50	to	to	ADP
inlawrev-3436	939	51	a	a	DET
inlawrev-3436	939	52	problem	problem	NOUN
inlawrev-3436	939	53	with	with	ADP
inlawrev-3436	939	54	the	the	DET
inlawrev-3436	939	55	uniformity	uniformity	NOUN
inlawrev-3436	939	56	of	of	ADP
inlawrev-3436	939	57	assessments	assessment	NOUN
inlawrev-3436	939	58	within	within	ADP
inlawrev-3436	939	59	classes	class	NOUN
inlawrev-3436	939	60	of	of	ADP
inlawrev-3436	939	61	property.^^^	property.^^^	PROPN
inlawrev-3436	939	62	as	as	ADP
inlawrev-3436	939	63	a	a	DET
inlawrev-3436	939	64	result	result	NOUN
inlawrev-3436	939	65	ofthat	ofthat	PROPN
inlawrev-3436	939	66	study	study	PROPN
inlawrev-3436	939	67	,	,	PUNCT
inlawrev-3436	939	68	the	the	DET
inlawrev-3436	939	69	state	state	NOUN
inlawrev-3436	939	70	board	board	NOUN
inlawrev-3436	939	71	ordered	order	VERB
inlawrev-3436	939	72	a	a	DET
inlawrev-3436	939	73	reassessment	reassessment	NOUN
inlawrev-3436	939	74	of	of	ADP
inlawrev-3436	939	75	all	all	DET
inlawrev-3436	939	76	real	real	ADJ
inlawrev-3436	939	77	property	property	NOUN
inlawrev-3436	939	78	in	in	ADP
inlawrev-3436	939	79	lake	lake	PROPN
inlawrev-3436	939	80	county	county	PROPN
inlawrev-3436	939	81	and	and	CCONJ
inlawrev-3436	939	82	stated	state	VERB
inlawrev-3436	939	83	that	that	SCONJ
inlawrev-3436	939	84	it	it	PRON
inlawrev-3436	939	85	would	would	AUX
inlawrev-3436	939	86	hire	hire	VERB
inlawrev-3436	939	87	a	a	DET
inlawrev-3436	939	88	contractor	contractor	NOUN
inlawrev-3436	939	89	to	to	PART
inlawrev-3436	939	90	conduct	conduct	VERB
inlawrev-3436	939	91	and	and	CCONJ
inlawrev-3436	939	92	oversee	oversee	VERB
inlawrev-3436	939	93	the	the	DET
inlawrev-3436	939	94	reassessment.^^	reassessment.^^	NOUN
inlawrev-3436	939	95	°	°	PRON
inlawrev-3436	939	96	a	a	DET
inlawrev-3436	939	97	group	group	NOUN
inlawrev-3436	939	98	oflake	oflake	PROPN
inlawrev-3436	939	99	county	county	PROPN
inlawrev-3436	939	100	township	township	NOUN
inlawrev-3436	939	101	assessors	assessor	NOUN
inlawrev-3436	939	102	filed	file	VERB
inlawrev-3436	939	103	an	an	DET
inlawrev-3436	939	104	original	original	ADJ
inlawrev-3436	939	105	tax	tax	NOUN
inlawrev-3436	939	106	appeal	appeal	NOUN
inlawrev-3436	939	107	arguing	argue	VERB
inlawrev-3436	939	108	that	that	SCONJ
inlawrev-3436	939	109	the	the	DET
inlawrev-3436	939	110	state	state	NOUN
inlawrev-3436	939	111	board	board	NOUN
inlawrev-3436	939	112	had	have	VERB
inlawrev-3436	939	113	no	no	DET
inlawrev-3436	939	114	authority	authority	NOUN
inlawrev-3436	939	115	to	to	PART
inlawrev-3436	939	116	conduct	conduct	VERB
inlawrev-3436	939	117	the	the	DET
inlawrev-3436	939	118	reassessment	reassessment	NOUN
inlawrev-3436	939	119	or	or	CCONJ
inlawrev-3436	939	120	employ	employ	VERB
inlawrev-3436	939	121	contractors	contractor	NOUN
inlawrev-3436	939	122	to	to	PART
inlawrev-3436	939	123	do	do	VERB
inlawrev-3436	939	124	so	so	ADV
inlawrev-3436	939	125	on	on	ADP
inlawrev-3436	939	126	its	its	PRON
inlawrev-3436	939	127	behalf	behalf	NOUN
inlawrev-3436	939	128	.	.	PUNCT
inlawrev-3436	940	1	-^^^	-^^^	PROPN
inlawrev-3436	941	1	the	the	DET
inlawrev-3436	941	2	tax	tax	NOUN
inlawrev-3436	941	3	court	court	NOUN
inlawrev-3436	941	4	enjoined	enjoin	VERB
inlawrev-3436	941	5	the	the	DET
inlawrev-3436	941	6	state	state	NOUN
inlawrev-3436	941	7	board	board	NOUN
inlawrev-3436	941	8	from	from	ADP
inlawrev-3436	941	9	hiring	hire	VERB
inlawrev-3436	941	10	the	the	DET
inlawrev-3436	941	11	contractors	contractor	NOUN
inlawrev-3436	941	12	to	to	PART
inlawrev-3436	941	13	conduct	conduct	VERB
inlawrev-3436	941	14	348	348	NUM
inlawrev-3436	941	15	.	.	PUNCT
inlawrev-3436	942	1	see	see	VERB
inlawrev-3436	942	2	i	i	PROPN
inlawrev-3436	942	3	d	d	PROPN
inlawrev-3436	942	4	,	,	PUNCT
inlawrev-3436	942	5	349	349	NUM
inlawrev-3436	942	6	.	.	PUNCT
inlawrev-3436	943	1	see	see	VERB
inlawrev-3436	943	2	i	i	PRON
inlawrev-3436	943	3	d.	d.	PROPN
inlawrev-3436	943	4	350	350	NUM
inlawrev-3436	943	5	.	.	PUNCT
inlawrev-3436	944	1	see	see	VERB
inlawrev-3436	944	2	i	i	PRON
inlawrev-3436	944	3	d.	d.	PROPN
inlawrev-3436	944	4	at	at	ADP
inlawrev-3436	944	5	706	706	NUM
inlawrev-3436	944	6	.	.	PROPN
inlawrev-3436	944	7	351	351	NUM
inlawrev-3436	944	8	.	.	PUNCT
inlawrev-3436	945	1	see	see	VERB
inlawrev-3436	945	2	i	i	PRON
inlawrev-3436	945	3	d	d	PROPN
inlawrev-3436	945	4	at	at	ADP
inlawrev-3436	945	5	702	702	NUM
inlawrev-3436	945	6	;	;	PUNCT
inlawrev-3436	945	7	see	see	VERB
inlawrev-3436	945	8	also	also	ADV
inlawrev-3436	945	9	ind	ind	PROPN
inlawrev-3436	945	10	.	.	PUNCT
inlawrev-3436	946	1	code	code	PROPN
inlawrev-3436	946	2	§	§	PROPN
inlawrev-3436	946	3	33	33	NUM
inlawrev-3436	946	4	-	-	SYM
inlawrev-3436	946	5	3	3	NUM
inlawrev-3436	946	6	-	-	PUNCT
inlawrev-3436	946	7	5	5	NUM
inlawrev-3436	946	8	-	-	PUNCT
inlawrev-3436	946	9	2(a	2(a	NUM
inlawrev-3436	946	10	)	)	PUNCT
inlawrev-3436	946	11	(	(	PUNCT
inlawrev-3436	946	12	1998	1998	NUM
inlawrev-3436	946	13	)	)	PUNCT
inlawrev-3436	946	14	.	.	PUNCT
inlawrev-3436	947	1	352	352	NUM
inlawrev-3436	947	2	.	.	PUNCT
inlawrev-3436	948	1	see	see	VERB
inlawrev-3436	948	2	mixmill	mixmill	PROPN
inlawrev-3436	948	3	mfg	mfg	PROPN
inlawrev-3436	948	4	.	.	PROPN
inlawrev-3436	948	5	co.	co.	PROPN
inlawrev-3436	948	6	,	,	PUNCT
inlawrev-3436	948	7	702	702	NUM
inlawrev-3436	948	8	n.e.2d	n.e.2d	NOUN
inlawrev-3436	948	9	at	at	ADP
inlawrev-3436	948	10	704	704	NUM
inlawrev-3436	948	11	.	.	PUNCT
inlawrev-3436	949	1	353	353	NUM
inlawrev-3436	949	2	.	.	PUNCT
inlawrev-3436	949	3	see	see	VERB
inlawrev-3436	949	4	i	i	PRON
inlawrev-3436	949	5	d.	d.	PROPN
inlawrev-3436	949	6	354	354	NUM
inlawrev-3436	949	7	.	.	PUNCT
inlawrev-3436	950	1	see	see	VERB
inlawrev-3436	950	2	i	i	PRON
inlawrev-3436	950	3	d.	d.	PROPN
inlawrev-3436	950	4	(	(	PUNCT
inlawrev-3436	950	5	citing	cite	VERB
inlawrev-3436	950	6	ind	ind	NOUN
inlawrev-3436	950	7	.	.	PUNCT
inlawrev-3436	951	1	code	code	PROPN
inlawrev-3436	951	2	§	§	PROPN
inlawrev-3436	951	3	33	33	NUM
inlawrev-3436	951	4	-	-	SYM
inlawrev-3436	951	5	3	3	NUM
inlawrev-3436	951	6	-	-	SYM
inlawrev-3436	951	7	5	5	NUM
inlawrev-3436	951	8	-	-	SYM
inlawrev-3436	951	9	1	1	NUM
inlawrev-3436	951	10	1(a	1(a	NUM
inlawrev-3436	951	11	)	)	PUNCT
inlawrev-3436	951	12	)	)	PUNCT
inlawrev-3436	951	13	.	.	PUNCT
inlawrev-3436	952	1	355	355	NUM
inlawrev-3436	952	2	.	.	PUNCT
inlawrev-3436	953	1	see	see	VERB
inlawrev-3436	953	2	i	i	PRON
inlawrev-3436	953	3	d.	d.	PROPN
inlawrev-3436	953	4	at	at	ADP
inlawrev-3436	953	5	704	704	NUM
inlawrev-3436	953	6	;	;	PUNCT
inlawrev-3436	953	7	see	see	VERB
inlawrev-3436	953	8	also	also	ADV
inlawrev-3436	953	9	ind	ind	PROPN
inlawrev-3436	953	10	.	.	PUNCT
inlawrev-3436	954	1	code	code	PROPN
inlawrev-3436	954	2	§	§	PROPN
inlawrev-3436	954	3	33	33	NUM
inlawrev-3436	954	4	-	-	SYM
inlawrev-3436	954	5	3	3	NUM
inlawrev-3436	954	6	-	-	PUNCT
inlawrev-3436	954	7	5	5	NUM
inlawrev-3436	954	8	-	-	PUNCT
inlawrev-3436	954	9	2(a	2(a	NUM
inlawrev-3436	954	10	)	)	PUNCT
inlawrev-3436	954	11	.	.	PUNCT
inlawrev-3436	955	1	356	356	NUM
inlawrev-3436	955	2	.	.	X
inlawrev-3436	955	3	705	705	NUM
inlawrev-3436	955	4	n.e.2d	n.e.2d	NOUN
inlawrev-3436	955	5	1093	1093	NUM
inlawrev-3436	955	6	(	(	PUNCT
inlawrev-3436	955	7	ind	ind	NOUN
inlawrev-3436	955	8	.	.	PUNCT
inlawrev-3436	956	1	tax	tax	PROPN
inlawrev-3436	956	2	ct	ct	PROPN
inlawrev-3436	956	3	.	.	PROPN
inlawrev-3436	956	4	)	)	PUNCT
inlawrev-3436	956	5	,	,	PUNCT
inlawrev-3436	956	6	review	review	NOUN
inlawrev-3436	956	7	denied	deny	VERB
inlawrev-3436	956	8	,	,	PUNCT
inlawrev-3436	956	9	726	726	NUM
inlawrev-3436	956	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	956	11	298	298	NUM
inlawrev-3436	956	12	(	(	PUNCT
inlawrev-3436	956	13	ind	ind	NOUN
inlawrev-3436	956	14	.	.	PUNCT
inlawrev-3436	956	15	1999	1999	NUM
inlawrev-3436	956	16	)	)	PUNCT
inlawrev-3436	956	17	(	(	PUNCT
inlawrev-3436	956	18	mem	mem	PROPN
inlawrev-3436	956	19	.	.	PUNCT
inlawrev-3436	956	20	)	)	PUNCT
inlawrev-3436	956	21	.	.	PUNCT
inlawrev-3436	957	1	357	357	NUM
inlawrev-3436	957	2	.	.	PUNCT
inlawrev-3436	957	3	see	see	VERB
inlawrev-3436	957	4	i	i	PRON
inlawrev-3436	957	5	d.	d.	PROPN
inlawrev-3436	957	6	358	358	NUM
inlawrev-3436	957	7	.	.	PUNCT
inlawrev-3436	958	1	a	a	DET
inlawrev-3436	958	2	division	division	NOUN
inlawrev-3436	958	3	of	of	ADP
inlawrev-3436	958	4	the	the	DET
inlawrev-3436	958	5	state	state	NOUN
inlawrev-3436	958	6	tax	tax	NOUN
inlawrev-3436	958	7	board	board	NOUN
inlawrev-3436	958	8	.	.	PUNCT
inlawrev-3436	959	1	see	see	VERB
inlawrev-3436	959	2	ind	ind	PROPN
inlawrev-3436	959	3	.	.	PUNCT
inlawrev-3436	960	1	code	code	PROPN
inlawrev-3436	960	2	§	§	PROPN
inlawrev-3436	960	3	6	6	NUM
inlawrev-3436	960	4	-	-	SYM
inlawrev-3436	960	5	1.1	1.1	NUM
inlawrev-3436	960	6	-	-	PUNCT
inlawrev-3436	960	7	33	33	NUM
inlawrev-3436	960	8	-	-	SYM
inlawrev-3436	960	9	1	1	NUM
inlawrev-3436	960	10	.	.	NUM
inlawrev-3436	960	11	359	359	NUM
inlawrev-3436	960	12	.	.	PUNCT
inlawrev-3436	961	1	see	see	VERB
inlawrev-3436	961	2	matonovich	matonovich	NOUN
inlawrev-3436	961	3	,	,	PUNCT
inlawrev-3436	961	4	705	705	NUM
inlawrev-3436	961	5	n.e.2d	n.e.2d	NOUN
inlawrev-3436	961	6	at	at	ADP
inlawrev-3436	961	7	1095	1095	NUM
inlawrev-3436	961	8	.	.	PUNCT
inlawrev-3436	962	1	360	360	NUM
inlawrev-3436	962	2	.	.	PUNCT
inlawrev-3436	963	1	see	see	VERB
inlawrev-3436	963	2	i	i	PRON
inlawrev-3436	963	3	d.	d.	PROPN
inlawrev-3436	963	4	361	361	NUM
inlawrev-3436	963	5	.	.	PUNCT
inlawrev-3436	964	1	see	see	VERB
inlawrev-3436	964	2	i	i	PROPN
inlawrev-3436	964	3	d	d	PROPN
inlawrev-3436	964	4	ai\096	ai\096	PROPN
inlawrev-3436	964	5	.	.	PUNCT
inlawrev-3436	965	1	1482	1482	NUM
inlawrev-3436	965	2	indiana	indiana	PROPN
inlawrev-3436	965	3	law	law	PROPN
inlawrev-3436	965	4	review	review	NOUN
inlawrev-3436	966	1	[	[	X
inlawrev-3436	966	2	vol	vol	NOUN
inlawrev-3436	966	3	.	.	PUNCT
inlawrev-3436	967	1	33:1455	33:1455	NUM
inlawrev-3436	967	2	the	the	DET
inlawrev-3436	967	3	reassessment.^^^	reassessment.^^^	PROPN
inlawrev-3436	968	1	the	the	DET
inlawrev-3436	968	2	state	state	PROPN
inlawrev-3436	968	3	board	board	PROPN
inlawrev-3436	968	4	's	's	PART
inlawrev-3436	968	5	statutory	statutory	ADJ
inlawrev-3436	968	6	authority	authority	NOUN
inlawrev-3436	968	7	to	to	PART
inlawrev-3436	968	8	order	order	VERB
inlawrev-3436	968	9	and	and	CCONJ
inlawrev-3436	968	10	supervise	supervise	VERB
inlawrev-3436	968	11	a	a	DET
inlawrev-3436	968	12	countywide	countywide	ADJ
inlawrev-3436	968	13	reassessment	reassessment	NOUN
inlawrev-3436	968	14	is	be	AUX
inlawrev-3436	968	15	clear	clear	ADJ
inlawrev-3436	968	16	and	and	CCONJ
inlawrev-3436	968	17	was	be	AUX
inlawrev-3436	968	18	not	not	PART
inlawrev-3436	968	19	disputed	dispute	VERB
inlawrev-3436	968	20	in	in	ADP
inlawrev-3436	968	21	this	this	DET
inlawrev-3436	968	22	case.^^^	case.^^^	NOUN
inlawrev-3436	968	23	the	the	DET
inlawrev-3436	968	24	issue	issue	NOUN
inlawrev-3436	968	25	considered	consider	VERB
inlawrev-3436	968	26	was	be	AUX
inlawrev-3436	968	27	whether	whether	SCONJ
inlawrev-3436	968	28	the	the	DET
inlawrev-3436	968	29	state	state	PROPN
inlawrev-3436	968	30	board	board	PROPN
inlawrev-3436	968	31	's	's	PART
inlawrev-3436	968	32	authority	authority	NOUN
inlawrev-3436	968	33	to	to	PART
inlawrev-3436	968	34	order	order	VERB
inlawrev-3436	968	35	and	and	CCONJ
inlawrev-3436	968	36	supervise	supervise	VERB
inlawrev-3436	968	37	the	the	DET
inlawrev-3436	968	38	reassessment	reassessment	NOUN
inlawrev-3436	968	39	necessarily	necessarily	ADV
inlawrev-3436	968	40	implied	imply	VERB
inlawrev-3436	968	41	the	the	DET
inlawrev-3436	968	42	authority	authority	NOUN
inlawrev-3436	968	43	to	to	PART
inlawrev-3436	968	44	conduct	conduct	VERB
inlawrev-3436	968	45	the	the	DET
inlawrev-3436	968	46	reassessment.^^	reassessment.^^	NOUN
inlawrev-3436	968	47	the	the	DET
inlawrev-3436	968	48	court	court	NOUN
inlawrev-3436	968	49	determined	determine	VERB
inlawrev-3436	968	50	that	that	SCONJ
inlawrev-3436	968	51	the	the	DET
inlawrev-3436	968	52	state	state	NOUN
inlawrev-3436	968	53	board	board	NOUN
inlawrev-3436	968	54	does	do	AUX
inlawrev-3436	968	55	not	not	PART
inlawrev-3436	968	56	have	have	VERB
inlawrev-3436	968	57	the	the	DET
inlawrev-3436	968	58	authority	authority	NOUN
inlawrev-3436	968	59	to	to	PART
inlawrev-3436	968	60	conduct	conduct	VERB
inlawrev-3436	968	61	a	a	DET
inlawrev-3436	968	62	countywide	countywide	ADJ
inlawrev-3436	968	63	reassessment	reassessment	NOUN
inlawrev-3436	968	64	and	and	CCONJ
inlawrev-3436	968	65	therefore	therefore	ADV
inlawrev-3436	968	66	can	can	AUX
inlawrev-3436	968	67	not	not	PART
inlawrev-3436	968	68	hire	hire	VERB
inlawrev-3436	968	69	contractors	contractor	NOUN
inlawrev-3436	968	70	to	to	PART
inlawrev-3436	968	71	do	do	VERB
inlawrev-3436	968	72	so	so	ADV
inlawrev-3436	968	73	on	on	ADP
inlawrev-3436	968	74	its	its	PRON
inlawrev-3436	968	75	behalf.^^^	behalf.^^^	PROPN
inlawrev-3436	968	76	the	the	DET
inlawrev-3436	968	77	court	court	NOUN
inlawrev-3436	968	78	's	's	PART
inlawrev-3436	968	79	decision	decision	NOUN
inlawrev-3436	968	80	focused	focus	VERB
inlawrev-3436	968	81	on	on	ADP
inlawrev-3436	968	82	the	the	DET
inlawrev-3436	968	83	"	"	PUNCT
inlawrev-3436	968	84	plain	plain	ADJ
inlawrev-3436	968	85	language	language	NOUN
inlawrev-3436	968	86	"	"	PUNCT
inlawrev-3436	968	87	ofsection	ofsection	NOUN
inlawrev-3436	968	88	6	6	NUM
inlawrev-3436	968	89	-	-	SYM
inlawrev-3436	968	90	1.14	1.14	NUM
inlawrev-3436	968	91	-	-	SYM
inlawrev-3436	968	92	9	9	NUM
inlawrev-3436	968	93	ofthe	ofthe	PROPN
inlawrev-3436	968	94	indiana	indiana	PROPN
inlawrev-3436	968	95	code	code	PROPN
inlawrev-3436	968	96	which	which	PRON
inlawrev-3436	968	97	refers	refer	VERB
inlawrev-3436	968	98	to	to	ADP
inlawrev-3436	968	99	the	the	DET
inlawrev-3436	968	100	board	board	NOUN
inlawrev-3436	968	101	ordering	order	VERB
inlawrev-3436	968	102	a	a	DET
inlawrev-3436	968	103	reassessment	reassessment	NOUN
inlawrev-3436	968	104	but	but	CCONJ
inlawrev-3436	968	105	not	not	PART
inlawrev-3436	968	106	conducting	conduct	VERB
inlawrev-3436	968	107	a	a	DET
inlawrev-3436	968	108	reassessment.^^	reassessment.^^	NOUN
inlawrev-3436	968	109	it	it	PRON
inlawrev-3436	968	110	held	hold	VERB
inlawrev-3436	968	111	that	that	SCONJ
inlawrev-3436	968	112	this	this	DET
inlawrev-3436	968	113	wording	wording	NOUN
inlawrev-3436	968	114	implies	imply	VERB
inlawrev-3436	968	115	that	that	SCONJ
inlawrev-3436	968	116	the	the	DET
inlawrev-3436	968	117	state	state	NOUN
inlawrev-3436	968	118	board	board	NOUN
inlawrev-3436	968	119	is	be	AUX
inlawrev-3436	968	120	not	not	PART
inlawrev-3436	968	121	the	the	DET
inlawrev-3436	968	122	body	body	NOUN
inlawrev-3436	968	123	charged	charge	VERB
inlawrev-3436	968	124	with	with	ADP
inlawrev-3436	968	125	actually	actually	ADV
inlawrev-3436	968	126	conducting	conduct	VERB
inlawrev-3436	968	127	the	the	DET
inlawrev-3436	968	128	reassessment.^^^	reassessment.^^^	PROPN
inlawrev-3436	968	129	the	the	DET
inlawrev-3436	968	130	court	court	NOUN
inlawrev-3436	968	131	supported	support	VERB
inlawrev-3436	968	132	its	its	PRON
inlawrev-3436	968	133	interpretation	interpretation	NOUN
inlawrev-3436	968	134	by	by	ADP
inlawrev-3436	968	135	pointing	point	VERB
inlawrev-3436	968	136	to	to	PART
inlawrev-3436	968	137	separate	separate	VERB
inlawrev-3436	968	138	statutory	statutory	ADJ
inlawrev-3436	968	139	provisions	provision	NOUN
inlawrev-3436	968	140	that	that	PRON
inlawrev-3436	968	141	expressly	expressly	ADV
inlawrev-3436	968	142	charge	charge	VERB
inlawrev-3436	968	143	township	township	NOUN
inlawrev-3436	968	144	assessors	assessor	NOUN
inlawrev-3436	968	145	with	with	ADP
inlawrev-3436	968	146	conducting	conduct	VERB
inlawrev-3436	968	147	assessments^^^	assessments^^^	PROPN
inlawrev-3436	968	148	and	and	CCONJ
inlawrev-3436	968	149	limit	limit	VERB
inlawrev-3436	968	150	the	the	DET
inlawrev-3436	968	151	amount	amount	NOUN
inlawrev-3436	968	152	that	that	PRON
inlawrev-3436	968	153	assessors	assessor	NOUN
inlawrev-3436	968	154	may	may	AUX
inlawrev-3436	968	155	spend	spend	VERB
inlawrev-3436	968	156	to	to	ADP
inlawrev-3436	968	157	the	the	DET
inlawrev-3436	968	158	cost	cost	NOUN
inlawrev-3436	968	159	ofthe	ofthe	NOUN
inlawrev-3436	968	160	reassessment	reassessment	NOUN
inlawrev-3436	968	161	estimated	estimate	VERB
inlawrev-3436	968	162	by	by	ADP
inlawrev-3436	968	163	the	the	DET
inlawrev-3436	968	164	state	state	NOUN
inlawrev-3436	968	165	board.^^^	board.^^^	PROPN
inlawrev-3436	968	166	it	it	PRON
inlawrev-3436	968	167	also	also	ADV
inlawrev-3436	968	168	relied	rely	VERB
inlawrev-3436	968	169	on	on	ADP
inlawrev-3436	968	170	the	the	DET
inlawrev-3436	968	171	fact	fact	NOUN
inlawrev-3436	968	172	that	that	SCONJ
inlawrev-3436	968	173	,	,	PUNCT
inlawrev-3436	968	174	in	in	ADP
inlawrev-3436	968	175	general	general	ADJ
inlawrev-3436	968	176	,	,	PUNCT
inlawrev-3436	968	177	assessments	assessment	NOUN
inlawrev-3436	968	178	are	be	AUX
inlawrev-3436	968	179	done	do	VERB
inlawrev-3436	968	180	locally	locally	ADV
inlawrev-3436	968	181	and	and	CCONJ
inlawrev-3436	968	182	the	the	DET
inlawrev-3436	968	183	state	state	NOUN
inlawrev-3436	968	184	board	board	NOUN
inlawrev-3436	968	185	does	do	AUX
inlawrev-3436	968	186	not	not	PART
inlawrev-3436	968	187	determine	determine	VERB
inlawrev-3436	968	188	the	the	DET
inlawrev-3436	968	189	assessed	assessed	ADJ
inlawrev-3436	968	190	value	value	NOUN
inlawrev-3436	968	191	of	of	ADP
inlawrev-3436	968	192	property	property	NOUN
inlawrev-3436	968	193	,	,	PUNCT
inlawrev-3436	968	194	except	except	SCONJ
inlawrev-3436	968	195	in	in	ADP
inlawrev-3436	968	196	appeals	appeal	NOUN
inlawrev-3436	968	197	.	.	PUNCT
inlawrev-3436	968	198	^^	^^	PUNCT
inlawrev-3436	969	1	°	°	NOUN
inlawrev-3436	969	2	in	in	ADP
inlawrev-3436	969	3	word	word	NOUN
inlawrev-3436	969	4	of	of	ADP
inlawrev-3436	969	5	his	his	PRON
inlawrev-3436	969	6	grace	grace	NOUN
inlawrev-3436	969	7	fellowship	fellowship	NOUN
inlawrev-3436	969	8	,	,	PUNCT
inlawrev-3436	969	9	inc	inc	PROPN
inlawrev-3436	969	10	.	.	PROPN
inlawrev-3436	970	1	v.	v.	ADP
inlawrev-3436	970	2	state	state	PROPN
inlawrev-3436	970	3	board	board	PROPN
inlawrev-3436	970	4	of	of	ADP
inlawrev-3436	970	5	tax	tax	NOUN
inlawrev-3436	970	6	commissioners,^^^	commissioners,^^^	PROPN
inlawrev-3436	970	7	the	the	DET
inlawrev-3436	970	8	court	court	NOUN
inlawrev-3436	970	9	reversed	reverse	VERB
inlawrev-3436	970	10	the	the	DET
inlawrev-3436	970	11	state	state	NOUN
inlawrev-3436	970	12	board	board	NOUN
inlawrev-3436	970	13	's	's	PART
inlawrev-3436	970	14	denial	denial	NOUN
inlawrev-3436	970	15	of	of	ADP
inlawrev-3436	970	16	a	a	DET
inlawrev-3436	970	17	property	property	NOUN
inlawrev-3436	970	18	tax	tax	NOUN
inlawrev-3436	970	19	exemption	exemption	NOUN
inlawrev-3436	970	20	when	when	SCONJ
inlawrev-3436	970	21	it	it	PRON
inlawrev-3436	970	22	failed	fail	VERB
inlawrev-3436	970	23	to	to	PART
inlawrev-3436	970	24	provide	provide	VERB
inlawrev-3436	970	25	valid	valid	ADJ
inlawrev-3436	970	26	support	support	NOUN
inlawrev-3436	970	27	for	for	ADP
inlawrev-3436	970	28	its	its	PRON
inlawrev-3436	970	29	position	position	NOUN
inlawrev-3436	970	30	prior	prior	ADV
inlawrev-3436	970	31	to	to	ADP
inlawrev-3436	970	32	the	the	DET
inlawrev-3436	970	33	original	original	ADJ
inlawrev-3436	970	34	tax	tax	NOUN
inlawrev-3436	970	35	appeal	appeal	NOUN
inlawrev-3436	970	36	.	.	PUNCT
inlawrev-3436	971	1	"^	"^	VERB
inlawrev-3436	971	2	word	word	NOUN
inlawrev-3436	971	3	of	of	ADP
inlawrev-3436	971	4	his	his	PRON
inlawrev-3436	971	5	grace	grace	NOUN
inlawrev-3436	971	6	fellowship	fellowship	NOUN
inlawrev-3436	971	7	,	,	PUNCT
inlawrev-3436	971	8	inc	inc	PROPN
inlawrev-3436	971	9	.	.	PROPN
inlawrev-3436	971	10	(	(	PUNCT
inlawrev-3436	971	11	"	"	PUNCT
inlawrev-3436	971	12	word	word	NOUN
inlawrev-3436	971	13	"	"	PUNCT
inlawrev-3436	971	14	)	)	PUNCT
inlawrev-3436	971	15	,	,	PUNCT
inlawrev-3436	971	16	is	be	AUX
inlawrev-3436	971	17	a	a	DET
inlawrev-3436	971	18	notfor	notfor	ADJ
inlawrev-3436	971	19	-	-	PUNCT
inlawrev-3436	971	20	profit	profit	NOUN
inlawrev-3436	971	21	corporation	corporation	NOUN
inlawrev-3436	971	22	established	establish	VERB
inlawrev-3436	971	23	exclusively	exclusively	ADV
inlawrev-3436	971	24	for	for	ADP
inlawrev-3436	971	25	religious	religious	ADJ
inlawrev-3436	971	26	,	,	PUNCT
inlawrev-3436	971	27	charitable	charitable	ADJ
inlawrev-3436	971	28	,	,	PUNCT
inlawrev-3436	971	29	educational	educational	ADJ
inlawrev-3436	971	30	,	,	PUNCT
inlawrev-3436	971	31	and	and	CCONJ
inlawrev-3436	971	32	ecclesiastical	ecclesiastical	ADJ
inlawrev-3436	971	33	purposes	purpose	NOUN
inlawrev-3436	971	34	.	.	PUNCT
inlawrev-3436	972	1	this	this	DET
inlawrev-3436	972	2	case	case	NOUN
inlawrev-3436	972	3	arose	arise	VERB
inlawrev-3436	972	4	when	when	SCONJ
inlawrev-3436	972	5	word	word	NOUN
inlawrev-3436	972	6	was	be	AUX
inlawrev-3436	972	7	denied	deny	VERB
inlawrev-3436	972	8	a	a	DET
inlawrev-3436	972	9	property	property	NOUN
inlawrev-3436	972	10	tax	tax	NOUN
inlawrev-3436	972	11	exemption^^^	exemption^^^	NOUN
inlawrev-3436	972	12	for	for	ADP
inlawrev-3436	972	13	property	property	NOUN
inlawrev-3436	972	14	it	it	PRON
inlawrev-3436	972	15	purchased	purchase	VERB
inlawrev-3436	972	16	under	under	ADP
inlawrev-3436	972	17	a	a	DET
inlawrev-3436	972	18	land	land	NOUN
inlawrev-3436	972	19	sale	sale	NOUN
inlawrev-3436	972	20	contract	contract	NOUN
inlawrev-3436	972	21	for	for	ADP
inlawrev-3436	972	22	use	use	NOUN
inlawrev-3436	972	23	as	as	ADP
inlawrev-3436	972	24	a	a	DET
inlawrev-3436	972	25	church.^^	church.^^	NOUN
inlawrev-3436	972	26	"	"	PUNCT
inlawrev-3436	972	27	*	*	PUNCT
inlawrev-3436	972	28	in	in	ADP
inlawrev-3436	972	29	its	its	PRON
inlawrev-3436	972	30	final	final	ADJ
inlawrev-3436	972	31	determination	determination	NOUN
inlawrev-3436	972	32	,	,	PUNCT
inlawrev-3436	972	33	the	the	DET
inlawrev-3436	972	34	state	state	NOUN
inlawrev-3436	972	35	board	board	NOUN
inlawrev-3436	972	36	based	base	VERB
inlawrev-3436	972	37	its	its	PRON
inlawrev-3436	972	38	denial	denial	NOUN
inlawrev-3436	972	39	on	on	ADP
inlawrev-3436	972	40	the	the	DET
inlawrev-3436	972	41	fact	fact	NOUN
inlawrev-3436	972	42	that	that	SCONJ
inlawrev-3436	972	43	the	the	DET
inlawrev-3436	972	44	property	property	NOUN
inlawrev-3436	972	45	was	be	AUX
inlawrev-3436	972	46	not	not	PART
inlawrev-3436	972	47	owned	own	VERB
inlawrev-3436	972	48	,	,	PUNCT
inlawrev-3436	972	49	occupied	occupy	VERB
inlawrev-3436	972	50	,	,	PUNCT
inlawrev-3436	972	51	and	and	CCONJ
inlawrev-3436	972	52	used	use	VERB
inlawrev-3436	972	53	by	by	ADP
inlawrev-3436	972	54	the	the	DET
inlawrev-3436	972	55	same	same	ADJ
inlawrev-3436	972	56	entity.^^^	entity.^^^	PROPN
inlawrev-3436	972	57	however	however	ADV
inlawrev-3436	972	58	,	,	PUNCT
inlawrev-3436	972	59	at	at	ADP
inlawrev-3436	972	60	the	the	DET
inlawrev-3436	972	61	original	original	ADJ
inlawrev-3436	972	62	tax	tax	NOUN
inlawrev-3436	972	63	appeal	appeal	NOUN
inlawrev-3436	972	64	,	,	PUNCT
inlawrev-3436	972	65	the	the	DET
inlawrev-3436	972	66	state	state	NOUN
inlawrev-3436	972	67	board	board	NOUN
inlawrev-3436	972	68	was	be	AUX
inlawrev-3436	972	69	forced	force	VERB
inlawrev-3436	972	70	to	to	PART
inlawrev-3436	972	71	concede	concede	VERB
inlawrev-3436	972	72	that	that	SCONJ
inlawrev-3436	972	73	a	a	DET
inlawrev-3436	972	74	tax	tax	NOUN
inlawrev-3436	972	75	court	court	NOUN
inlawrev-3436	972	76	decision	decision	NOUN
inlawrev-3436	972	77	handed	hand	VERB
inlawrev-3436	972	78	down	down	ADP
inlawrev-3436	972	79	five	five	NUM
inlawrev-3436	972	80	months	month	NOUN
inlawrev-3436	972	81	before	before	ADP
inlawrev-3436	972	82	that	that	DET
inlawrev-3436	972	83	final	final	ADJ
inlawrev-3436	972	84	362	362	NUM
inlawrev-3436	972	85	.	.	PUNCT
inlawrev-3436	973	1	see	see	VERB
inlawrev-3436	973	2	i	i	PRON
inlawrev-3436	973	3	d.	d.	PROPN
inlawrev-3436	973	4	at	at	ADP
inlawrev-3436	973	5	1099	1099	NUM
inlawrev-3436	973	6	.	.	PUNCT
inlawrev-3436	974	1	363	363	NUM
inlawrev-3436	974	2	.	.	PUNCT
inlawrev-3436	975	1	see	see	VERB
inlawrev-3436	975	2	i	i	PRON
inlawrev-3436	975	3	d	d	PROPN
inlawrev-3436	975	4	at	at	ADP
inlawrev-3436	975	5	1096	1096	NUM
inlawrev-3436	975	6	;	;	PUNCT
inlawrev-3436	976	1	ind	ind	PROPN
inlawrev-3436	976	2	.	.	PUNCT
inlawrev-3436	976	3	code	code	PROPN
inlawrev-3436	976	4	§	§	PROPN
inlawrev-3436	976	5	§	§	PROPN
inlawrev-3436	976	6	6	6	NUM
inlawrev-3436	976	7	-	-	SYM
inlawrev-3436	976	8	1.1	1.1	NUM
inlawrev-3436	976	9	-	-	PUNCT
inlawrev-3436	976	10	4	4	NUM
inlawrev-3436	976	11	-	-	SYM
inlawrev-3436	976	12	9	9	NUM
inlawrev-3436	976	13	,	,	PUNCT
inlawrev-3436	976	14	6	6	NUM
inlawrev-3436	976	15	-	-	SYM
inlawrev-3436	976	16	1.1	1.1	NUM
inlawrev-3436	976	17	-	-	PUNCT
inlawrev-3436	976	18	30	30	NUM
inlawrev-3436	976	19	-	-	SYM
inlawrev-3436	976	20	10	10	NUM
inlawrev-3436	976	21	(	(	PUNCT
inlawrev-3436	976	22	1998	1998	NUM
inlawrev-3436	976	23	)	)	PUNCT
inlawrev-3436	976	24	.	.	PUNCT
inlawrev-3436	977	1	364	364	NUM
inlawrev-3436	977	2	.	.	PUNCT
inlawrev-3436	977	3	see	see	VERB
inlawrev-3436	977	4	matonovich	matonovich	NOUN
inlawrev-3436	977	5	,	,	PUNCT
inlawrev-3436	977	6	705	705	NUM
inlawrev-3436	977	7	n.e.2d	n.e.2d	NOUN
inlawrev-3436	977	8	at	at	ADP
inlawrev-3436	977	9	1	1	NUM
inlawrev-3436	977	10	097	097	NUM
inlawrev-3436	977	11	.	.	PUNCT
inlawrev-3436	978	1	365	365	NUM
inlawrev-3436	978	2	.	.	PUNCT
inlawrev-3436	978	3	see	see	VERB
inlawrev-3436	978	4	i	i	PRON
inlawrev-3436	978	5	d.	d.	PROPN
inlawrev-3436	978	6	366	366	NUM
inlawrev-3436	978	7	.	.	PUNCT
inlawrev-3436	979	1	i	i	PRON
inlawrev-3436	979	2	d	d	PROPN
inlawrev-3436	979	3	367	367	NUM
inlawrev-3436	979	4	.	.	PUNCT
inlawrev-3436	980	1	see	see	VERB
inlawrev-3436	980	2	i	i	PRON
inlawrev-3436	980	3	d.	d.	PROPN
inlawrev-3436	980	4	368	368	NUM
inlawrev-3436	980	5	.	.	PUNCT
inlawrev-3436	981	1	see	see	VERB
inlawrev-3436	981	2	i	i	PRON
inlawrev-3436	981	3	d.	d.	PROPN
inlawrev-3436	981	4	(	(	PUNCT
inlawrev-3436	981	5	citing	cite	VERB
inlawrev-3436	981	6	ind	ind	NOUN
inlawrev-3436	981	7	.	.	PUNCT
inlawrev-3436	982	1	code	code	PROPN
inlawrev-3436	982	2	§	§	PROPN
inlawrev-3436	982	3	36	36	NUM
inlawrev-3436	982	4	-	-	SYM
inlawrev-3436	982	5	6	6	NUM
inlawrev-3436	982	6	-	-	PUNCT
inlawrev-3436	982	7	5	5	NUM
inlawrev-3436	982	8	-	-	SYM
inlawrev-3436	982	9	3	3	NUM
inlawrev-3436	982	10	)	)	PUNCT
inlawrev-3436	982	11	.	.	PUNCT
inlawrev-3436	983	1	369	369	NUM
inlawrev-3436	983	2	.	.	PUNCT
inlawrev-3436	984	1	see	see	VERB
inlawrev-3436	984	2	i	i	PRON
inlawrev-3436	984	3	d.	d.	PROPN
inlawrev-3436	984	4	(	(	PUNCT
inlawrev-3436	984	5	citing	cite	VERB
inlawrev-3436	984	6	ind	ind	NOUN
inlawrev-3436	984	7	.	.	PUNCT
inlawrev-3436	985	1	code	code	PROPN
inlawrev-3436	985	2	§	§	PROPN
inlawrev-3436	985	3	6	6	NUM
inlawrev-3436	985	4	-	-	SYM
inlawrev-3436	985	5	1.1	1.1	NUM
inlawrev-3436	985	6	-4	-4	NOUN
inlawrev-3436	985	7	-	-	PUNCT
inlawrev-3436	985	8	29(b	29(b	NUM
inlawrev-3436	985	9	)	)	PUNCT
inlawrev-3436	985	10	)	)	PUNCT
inlawrev-3436	985	11	.	.	PUNCT
inlawrev-3436	986	1	370	370	NUM
inlawrev-3436	986	2	.	.	PUNCT
inlawrev-3436	986	3	seeiddixon	seeiddixon	NOUN
inlawrev-3436	986	4	.	.	PUNCT
inlawrev-3436	987	1	371	371	NUM
inlawrev-3436	987	2	.	.	X
inlawrev-3436	987	3	711	711	NUM
inlawrev-3436	987	4	n.e.2d	n.e.2d	NOUN
inlawrev-3436	987	5	875	875	NUM
inlawrev-3436	987	6	(	(	PUNCT
inlawrev-3436	987	7	ind	ind	NOUN
inlawrev-3436	987	8	.	.	PUNCT
inlawrev-3436	988	1	tax	tax	PROPN
inlawrev-3436	988	2	ct	ct	PROPN
inlawrev-3436	988	3	.	.	PROPN
inlawrev-3436	988	4	1999	1999	NUM
inlawrev-3436	988	5	)	)	PUNCT
inlawrev-3436	988	6	.	.	PUNCT
inlawrev-3436	989	1	372	372	NUM
inlawrev-3436	989	2	.	.	PUNCT
inlawrev-3436	989	3	see	see	VERB
inlawrev-3436	989	4	i	i	PRON
inlawrev-3436	989	5	d.	d.	PROPN
inlawrev-3436	989	6	at	at	ADP
inlawrev-3436	989	7	878	878	NUM
inlawrev-3436	989	8	.	.	PUNCT
inlawrev-3436	990	1	373	373	NUM
inlawrev-3436	990	2	.	.	PUNCT
inlawrev-3436	990	3	section	section	NOUN
inlawrev-3436	990	4	6	6	NUM
inlawrev-3436	990	5	-	-	PUNCT
inlawrev-3436	990	6	l.l-10	l.l-10	NUM
inlawrev-3436	990	7	-	-	PUNCT
inlawrev-3436	990	8	i6(a	i6(a	NOUN
inlawrev-3436	990	9	)	)	PUNCT
inlawrev-3436	990	10	,	,	PUNCT
inlawrev-3436	990	11	(	(	PUNCT
inlawrev-3436	990	12	c	c	X
inlawrev-3436	990	13	)	)	PUNCT
inlawrev-3436	990	14	of	of	ADP
inlawrev-3436	990	15	the	the	DET
inlawrev-3436	990	16	indiana	indiana	PROPN
inlawrev-3436	990	17	code	code	PROPN
inlawrev-3436	990	18	provides	provide	VERB
inlawrev-3436	990	19	a	a	DET
inlawrev-3436	990	20	property	property	NOUN
inlawrev-3436	990	21	tax	tax	NOUN
inlawrev-3436	990	22	exemption	exemption	NOUN
inlawrev-3436	990	23	for	for	ADP
inlawrev-3436	990	24	a	a	DET
inlawrev-3436	990	25	building	building	NOUN
inlawrev-3436	990	26	and	and	CCONJ
inlawrev-3436	990	27	a	a	DET
inlawrev-3436	990	28	tract	tract	NOUN
inlawrev-3436	990	29	of	of	ADP
inlawrev-3436	990	30	land	land	NOUN
inlawrev-3436	990	31	if	if	SCONJ
inlawrev-3436	990	32	it	it	PRON
inlawrev-3436	990	33	is	be	AUX
inlawrev-3436	990	34	owned	own	VERB
inlawrev-3436	990	35	,	,	PUNCT
inlawrev-3436	990	36	occupied	occupy	VERB
inlawrev-3436	990	37	,	,	PUNCT
inlawrev-3436	990	38	and	and	CCONJ
inlawrev-3436	990	39	used	use	VERB
inlawrev-3436	990	40	by	by	ADP
inlawrev-3436	990	41	a	a	DET
inlawrev-3436	990	42	person	person	NOUN
inlawrev-3436	990	43	for	for	ADP
inlawrev-3436	990	44	educational	educational	ADJ
inlawrev-3436	990	45	,	,	PUNCT
inlawrev-3436	990	46	literary	literary	ADJ
inlawrev-3436	990	47	,	,	PUNCT
inlawrev-3436	990	48	scientific	scientific	ADJ
inlawrev-3436	990	49	,	,	PUNCT
inlawrev-3436	990	50	religious	religious	ADJ
inlawrev-3436	990	51	,	,	PUNCT
inlawrev-3436	990	52	or	or	CCONJ
inlawrev-3436	990	53	charitable	charitable	ADJ
inlawrev-3436	990	54	purposes	purpose	NOUN
inlawrev-3436	990	55	.	.	PUNCT
inlawrev-3436	991	1	see	see	VERB
inlawrev-3436	991	2	ind	ind	PROPN
inlawrev-3436	991	3	.	.	PUNCT
inlawrev-3436	992	1	code	code	PROPN
inlawrev-3436	992	2	§	§	PROPN
inlawrev-3436	992	3	6	6	NUM
inlawrev-3436	992	4	-	-	PUNCT
inlawrev-3436	992	5	l.l-10	l.l-10	NUM
inlawrev-3436	992	6	-	-	PUNCT
inlawrev-3436	992	7	16(a	16(a	NUM
inlawrev-3436	992	8	)	)	PUNCT
inlawrev-3436	992	9	,	,	PUNCT
inlawrev-3436	992	10	(	(	PUNCT
inlawrev-3436	992	11	c	c	X
inlawrev-3436	992	12	)	)	PUNCT
inlawrev-3436	992	13	(	(	PUNCT
inlawrev-3436	992	14	supp	supp	PROPN
inlawrev-3436	992	15	.	.	PUNCT
inlawrev-3436	992	16	1998	1998	NUM
inlawrev-3436	992	17	)	)	PUNCT
inlawrev-3436	992	18	.	.	PUNCT
inlawrev-3436	993	1	374	374	X
inlawrev-3436	993	2	.	.	PUNCT
inlawrev-3436	993	3	see	see	VERB
inlawrev-3436	993	4	word	word	NOUN
inlawrev-3436	993	5	ofhis	ofhis	NOUN
inlawrev-3436	993	6	grace	grace	NOUN
inlawrev-3436	993	7	fellowship	fellowship	NOUN
inlawrev-3436	993	8	,	,	PUNCT
inlawrev-3436	993	9	inc	inc	PROPN
inlawrev-3436	993	10	.	.	PROPN
inlawrev-3436	993	11	,	,	PUNCT
inlawrev-3436	993	12	71	71	NUM
inlawrev-3436	993	13	1	1	NUM
inlawrev-3436	993	14	n.e.2d	n.e.2d	NOUN
inlawrev-3436	993	15	at	at	ADP
inlawrev-3436	993	16	876	876	NUM
inlawrev-3436	993	17	.	.	PUNCT
inlawrev-3436	994	1	375	375	NUM
inlawrev-3436	994	2	.	.	PUNCT
inlawrev-3436	994	3	see	see	VERB
inlawrev-3436	994	4	i	i	PRON
inlawrev-3436	994	5	d.	d.	PROPN
inlawrev-3436	994	6	at	at	ADP
inlawrev-3436	994	7	877	877	NUM
inlawrev-3436	994	8	.	.	PUNCT
inlawrev-3436	995	1	as	as	ADP
inlawrev-3436	995	2	vendee	vendee	NOUN
inlawrev-3436	995	3	in	in	ADP
inlawrev-3436	995	4	the	the	DET
inlawrev-3436	995	5	contract	contract	NOUN
inlawrev-3436	995	6	,	,	PUNCT
inlawrev-3436	995	7	word	word	NOUN
inlawrev-3436	995	8	possessed	possess	VERB
inlawrev-3436	995	9	the	the	DET
inlawrev-3436	995	10	property	property	NOUN
inlawrev-3436	995	11	but	but	CCONJ
inlawrev-3436	995	12	held	hold	VERB
inlawrev-3436	995	13	only	only	ADV
inlawrev-3436	995	14	equitable	equitable	ADJ
inlawrev-3436	995	15	title	title	NOUN
inlawrev-3436	995	16	.	.	PUNCT
inlawrev-3436	996	1	2000	2000	NUM
inlawrev-3436	996	2	]	]	PUNCT
inlawrev-3436	996	3	taxation	taxation	NOUN
inlawrev-3436	996	4	1483	1483	NUM
inlawrev-3436	996	5	determination	determination	NOUN
inlawrev-3436	996	6	held	hold	VERB
inlawrev-3436	996	7	that	that	SCONJ
inlawrev-3436	996	8	no	no	DET
inlawrev-3436	996	9	such	such	ADJ
inlawrev-3436	996	10	requirement	requirement	NOUN
inlawrev-3436	996	11	existed.^^^	existed.^^^	PROPN
inlawrev-3436	996	12	in	in	ADP
inlawrev-3436	996	13	an	an	DET
inlawrev-3436	996	14	alternative	alternative	ADJ
inlawrev-3436	996	15	argument	argument	NOUN
inlawrev-3436	996	16	,	,	PUNCT
inlawrev-3436	996	17	the	the	DET
inlawrev-3436	996	18	state	state	NOUN
inlawrev-3436	996	19	board	board	NOUN
inlawrev-3436	996	20	suggested	suggest	VERB
inlawrev-3436	996	21	that	that	SCONJ
inlawrev-3436	996	22	because	because	SCONJ
inlawrev-3436	996	23	word	word	NOUN
inlawrev-3436	996	24	was	be	AUX
inlawrev-3436	996	25	not	not	PART
inlawrev-3436	996	26	the	the	DET
inlawrev-3436	996	27	holder	holder	NOUN
inlawrev-3436	996	28	of	of	ADP
inlawrev-3436	996	29	legal	legal	ADJ
inlawrev-3436	996	30	title	title	NOUN
inlawrev-3436	996	31	,	,	PUNCT
inlawrev-3436	996	32	it	it	PRON
inlawrev-3436	996	33	was	be	AUX
inlawrev-3436	996	34	not	not	PART
inlawrev-3436	996	35	the	the	DET
inlawrev-3436	996	36	proper	proper	ADJ
inlawrev-3436	996	37	party	party	NOUN
inlawrev-3436	996	38	to	to	PART
inlawrev-3436	996	39	apply	apply	VERB
inlawrev-3436	996	40	for	for	ADP
inlawrev-3436	996	41	the	the	DET
inlawrev-3436	996	42	property	property	NOUN
inlawrev-3436	996	43	tax	tax	NOUN
inlawrev-3436	996	44	exemption.^^^	exemption.^^^	NOUN
inlawrev-3436	996	45	the	the	DET
inlawrev-3436	996	46	court	court	NOUN
inlawrev-3436	996	47	agreed	agree	VERB
inlawrev-3436	996	48	that	that	SCONJ
inlawrev-3436	996	49	the	the	DET
inlawrev-3436	996	50	owner	owner	NOUN
inlawrev-3436	996	51	ofthe	ofthe	NOUN
inlawrev-3436	996	52	property	property	NOUN
inlawrev-3436	996	53	must	must	AUX
inlawrev-3436	996	54	apply	apply	VERB
inlawrev-3436	996	55	for	for	ADP
inlawrev-3436	996	56	the	the	DET
inlawrev-3436	996	57	exemption	exemption	NOUN
inlawrev-3436	996	58	and	and	CCONJ
inlawrev-3436	996	59	that	that	SCONJ
inlawrev-3436	996	60	an	an	DET
inlawrev-3436	996	61	owner	owner	NOUN
inlawrev-3436	996	62	was	be	AUX
inlawrev-3436	996	63	defined	define	VERB
inlawrev-3436	996	64	as	as	ADP
inlawrev-3436	996	65	the	the	DET
inlawrev-3436	996	66	holder	holder	NOUN
inlawrev-3436	996	67	of	of	ADP
inlawrev-3436	996	68	legal	legal	ADJ
inlawrev-3436	996	69	title.^^	title.^^	NOUN
inlawrev-3436	996	70	*	*	PUNCT
inlawrev-3436	996	71	however	however	ADV
inlawrev-3436	996	72	,	,	PUNCT
inlawrev-3436	996	73	because	because	SCONJ
inlawrev-3436	996	74	the	the	DET
inlawrev-3436	996	75	state	state	NOUN
inlawrev-3436	996	76	board	board	NOUN
inlawrev-3436	996	77	did	do	AUX
inlawrev-3436	996	78	not	not	PART
inlawrev-3436	996	79	raise	raise	VERB
inlawrev-3436	996	80	that	that	DET
inlawrev-3436	996	81	issue	issue	NOUN
inlawrev-3436	996	82	until	until	ADP
inlawrev-3436	996	83	the	the	DET
inlawrev-3436	996	84	original	original	ADJ
inlawrev-3436	996	85	tax	tax	NOUN
inlawrev-3436	996	86	appeal	appeal	NOUN
inlawrev-3436	996	87	,	,	PUNCT
inlawrev-3436	996	88	the	the	DET
inlawrev-3436	996	89	court	court	NOUN
inlawrev-3436	996	90	refused	refuse	VERB
inlawrev-3436	996	91	to	to	PART
inlawrev-3436	996	92	affirm	affirm	VERB
inlawrev-3436	996	93	the	the	DET
inlawrev-3436	996	94	final	final	ADJ
inlawrev-3436	996	95	determination	determination	NOUN
inlawrev-3436	996	96	.	.	PUNCT
inlawrev-3436	997	1	"^	"^	PUNCT
inlawrev-3436	997	2	the	the	DET
inlawrev-3436	997	3	court	court	NOUN
inlawrev-3436	997	4	based	base	VERB
inlawrev-3436	997	5	its	its	PRON
inlawrev-3436	997	6	decision	decision	NOUN
inlawrev-3436	997	7	on	on	ADP
inlawrev-3436	997	8	the	the	DET
inlawrev-3436	997	9	well	well	ADV
inlawrev-3436	997	10	-	-	PUNCT
inlawrev-3436	997	11	settled	settle	VERB
inlawrev-3436	997	12	rule	rule	NOUN
inlawrev-3436	997	13	that	that	SCONJ
inlawrev-3436	997	14	the	the	DET
inlawrev-3436	997	15	state	state	NOUN
inlawrev-3436	997	16	board	board	NOUN
inlawrev-3436	997	17	may	may	AUX
inlawrev-3436	997	18	not	not	PART
inlawrev-3436	997	19	support	support	VERB
inlawrev-3436	997	20	a	a	DET
inlawrev-3436	997	21	fmal	fmal	ADJ
inlawrev-3436	997	22	determination	determination	NOUN
inlawrev-3436	997	23	with	with	ADP
inlawrev-3436	997	24	reasons	reason	NOUN
inlawrev-3436	997	25	that	that	PRON
inlawrev-3436	997	26	were	be	AUX
inlawrev-3436	997	27	not	not	PART
inlawrev-3436	997	28	previously	previously	ADV
inlawrev-3436	997	29	ruled	rule	VERB
inlawrev-3436	997	30	upon.^	upon.^	ADP
inlawrev-3436	997	31	*	*	NOUN
inlawrev-3436	997	32	°	°	PROPN
inlawrev-3436	997	33	therefore	therefore	ADV
inlawrev-3436	997	34	,	,	PUNCT
inlawrev-3436	997	35	even	even	ADV
inlawrev-3436	997	36	though	though	SCONJ
inlawrev-3436	997	37	word	word	NOUN
inlawrev-3436	997	38	was	be	AUX
inlawrev-3436	997	39	not	not	PART
inlawrev-3436	997	40	the	the	DET
inlawrev-3436	997	41	proper	proper	ADJ
inlawrev-3436	997	42	party	party	NOUN
inlawrev-3436	997	43	to	to	PART
inlawrev-3436	997	44	apply	apply	VERB
inlawrev-3436	997	45	for	for	ADP
inlawrev-3436	997	46	the	the	DET
inlawrev-3436	997	47	exemption	exemption	NOUN
inlawrev-3436	997	48	,	,	PUNCT
inlawrev-3436	997	49	the	the	DET
inlawrev-3436	997	50	court	court	NOUN
inlawrev-3436	997	51	was	be	AUX
inlawrev-3436	997	52	forced	force	VERB
inlawrev-3436	997	53	to	to	PART
inlawrev-3436	997	54	decide	decide	VERB
inlawrev-3436	997	55	the	the	DET
inlawrev-3436	997	56	case	case	NOUN
inlawrev-3436	997	57	based	base	VERB
inlawrev-3436	997	58	solely	solely	ADV
inlawrev-3436	997	59	on	on	ADP
inlawrev-3436	997	60	the	the	DET
inlawrev-3436	997	61	question	question	NOUN
inlawrev-3436	997	62	of	of	ADP
inlawrev-3436	997	63	whether	whether	SCONJ
inlawrev-3436	997	64	the	the	DET
inlawrev-3436	997	65	property	property	NOUN
inlawrev-3436	997	66	was	be	AUX
inlawrev-3436	997	67	owned	own	VERB
inlawrev-3436	997	68	,	,	PUNCT
inlawrev-3436	997	69	occupied	occupy	VERB
inlawrev-3436	997	70	,	,	PUNCT
inlawrev-3436	997	71	and	and	CCONJ
inlawrev-3436	997	72	used	use	VERB
inlawrev-3436	997	73	for	for	ADP
inlawrev-3436	997	74	religious	religious	ADJ
inlawrev-3436	997	75	purposes.^	purposes.^	NOUN
inlawrev-3436	997	76	*	*	NOUN
inlawrev-3436	997	77	'	'	PUNCT
inlawrev-3436	997	78	under	under	ADP
inlawrev-3436	997	79	that	that	DET
inlawrev-3436	997	80	analysis	analysis	NOUN
inlawrev-3436	997	81	,	,	PUNCT
inlawrev-3436	997	82	the	the	DET
inlawrev-3436	997	83	court	court	NOUN
inlawrev-3436	997	84	held	hold	VERB
inlawrev-3436	997	85	that	that	DET
inlawrev-3436	997	86	word	word	NOUN
inlawrev-3436	997	87	was	be	AUX
inlawrev-3436	997	88	entitled	entitle	VERB
inlawrev-3436	997	89	to	to	ADP
inlawrev-3436	997	90	the	the	DET
inlawrev-3436	997	91	exemption	exemption	NOUN
inlawrev-3436	997	92	.	.	PUNCT
inlawrev-3436	998	1	^*^	^*^	NUM
inlawrev-3436	998	2	in	in	ADP
inlawrev-3436	998	3	city	city	PROPN
inlawrev-3436	998	4	securities	securities	PROPN
inlawrev-3436	998	5	corp	corp	PROPN
inlawrev-3436	998	6	.	.	PROPN
inlawrev-3436	999	1	v.	v.	ADP
inlawrev-3436	999	2	department	department	PROPN
inlawrev-3436	999	3	of	of	ADP
inlawrev-3436	999	4	state	state	NOUN
inlawrev-3436	999	5	revenue	revenue	NOUN
inlawrev-3436	999	6	^^^^	^^^^	PUNCT
inlawrev-3436	1000	1	the	the	DET
inlawrev-3436	1000	2	tax	tax	NOUN
inlawrev-3436	1000	3	court	court	NOUN
inlawrev-3436	1000	4	ruled	rule	VERB
inlawrev-3436	1000	5	that	that	SCONJ
inlawrev-3436	1000	6	no	no	DET
inlawrev-3436	1000	7	statutory	statutory	ADJ
inlawrev-3436	1000	8	remedy	remedy	NOUN
inlawrev-3436	1000	9	exists	exist	VERB
inlawrev-3436	1000	10	for	for	ADP
inlawrev-3436	1000	11	taxpayers	taxpayer	NOUN
inlawrev-3436	1000	12	who	who	PRON
inlawrev-3436	1000	13	do	do	AUX
inlawrev-3436	1000	14	not	not	PART
inlawrev-3436	1000	15	receive	receive	VERB
inlawrev-3436	1000	16	a	a	DET
inlawrev-3436	1000	17	letter	letter	NOUN
inlawrev-3436	1000	18	offindings	offinding	NOUN
inlawrev-3436	1000	19	(	(	PUNCT
inlawrev-3436	1000	20	"	"	PUNCT
inlawrev-3436	1000	21	lof	lof	PROPN
inlawrev-3436	1000	22	"	"	PUNCT
inlawrev-3436	1000	23	)	)	PUNCT
inlawrev-3436	1000	24	from	from	ADP
inlawrev-3436	1000	25	the	the	DET
inlawrev-3436	1000	26	idsr	idsr	NOUN
inlawrev-3436	1000	27	within	within	ADP
inlawrev-3436	1000	28	the	the	DET
inlawrev-3436	1000	29	prescribed	prescribed	ADJ
inlawrev-3436	1000	30	deadline	deadline	NOUN
inlawrev-3436	1000	31	;	;	PUNCT
inlawrev-3436	1000	32	however	however	ADV
inlawrev-3436	1000	33	,	,	PUNCT
inlawrev-3436	1000	34	the	the	DET
inlawrev-3436	1000	35	court	court	NOUN
inlawrev-3436	1000	36	noted	note	VERB
inlawrev-3436	1000	37	that	that	SCONJ
inlawrev-3436	1000	38	taxpayers	taxpayer	NOUN
inlawrev-3436	1000	39	in	in	ADP
inlawrev-3436	1000	40	that	that	DET
inlawrev-3436	1000	41	situation	situation	NOUN
inlawrev-3436	1000	42	could	could	AUX
inlawrev-3436	1000	43	appeal	appeal	VERB
inlawrev-3436	1000	44	to	to	ADP
inlawrev-3436	1000	45	the	the	DET
inlawrev-3436	1000	46	tax	tax	NOUN
inlawrev-3436	1000	47	court	court	NOUN
inlawrev-3436	1000	48	or	or	CCONJ
inlawrev-3436	1000	49	petition	petition	NOUN
inlawrev-3436	1000	50	for	for	ADP
inlawrev-3436	1000	51	mandamus	mandamus	NOUN
inlawrev-3436	1000	52	to	to	PART
inlawrev-3436	1000	53	compel	compel	VERB
inlawrev-3436	1000	54	the	the	DET
inlawrev-3436	1000	55	idsr	idsr	NOUN
inlawrev-3436	1000	56	to	to	ADP
inlawrev-3436	1000	57	act.^^	act.^^	PROPN
inlawrev-3436	1000	58	"	"	PUNCT
inlawrev-3436	1000	59	*	*	PUNCT
inlawrev-3436	1000	60	city	city	PROPN
inlawrev-3436	1000	61	securities	securities	PROPN
inlawrev-3436	1000	62	corp	corp	PROPN
inlawrev-3436	1000	63	.	.	PROPN
inlawrev-3436	1001	1	(	(	PUNCT
inlawrev-3436	1001	2	"	"	PUNCT
inlawrev-3436	1001	3	city"y*^	city"y*^	NOUN
inlawrev-3436	1001	4	appealed	appeal	VERB
inlawrev-3436	1001	5	to	to	ADP
inlawrev-3436	1001	6	the	the	DET
inlawrev-3436	1001	7	tax	tax	NOUN
inlawrev-3436	1001	8	court	court	NOUN
inlawrev-3436	1001	9	after	after	SCONJ
inlawrev-3436	1001	10	the	the	DET
inlawrev-3436	1001	11	idsr	idsr	NOUN
inlawrev-3436	1001	12	failed	fail	VERB
inlawrev-3436	1001	13	to	to	PART
inlawrev-3436	1001	14	respond	respond	VERB
inlawrev-3436	1001	15	to	to	ADP
inlawrev-3436	1001	16	city	city	NOUN
inlawrev-3436	1001	17	's	's	PART
inlawrev-3436	1001	18	claim	claim	NOUN
inlawrev-3436	1001	19	for	for	ADP
inlawrev-3436	1001	20	a	a	DET
inlawrev-3436	1001	21	refund.^^	refund.^^	NOUN
inlawrev-3436	1001	22	the	the	DET
inlawrev-3436	1001	23	idsr	idsr	NOUN
inlawrev-3436	1001	24	had	have	AUX
inlawrev-3436	1001	25	assessed	assess	VERB
inlawrev-3436	1001	26	additional	additional	ADJ
inlawrev-3436	1001	27	tax	tax	NOUN
inlawrev-3436	1001	28	liability	liability	NOUN
inlawrev-3436	1001	29	against	against	ADP
inlawrev-3436	1001	30	city	city	NOUN
inlawrev-3436	1001	31	for	for	ADP
inlawrev-3436	1001	32	income	income	NOUN
inlawrev-3436	1001	33	it	it	PRON
inlawrev-3436	1001	34	received	receive	VERB
inlawrev-3436	1001	35	from	from	ADP
inlawrev-3436	1001	36	the	the	DET
inlawrev-3436	1001	37	purchase	purchase	NOUN
inlawrev-3436	1001	38	and	and	CCONJ
inlawrev-3436	1001	39	resale	resale	NOUN
inlawrev-3436	1001	40	of	of	ADP
inlawrev-3436	1001	41	certain	certain	ADJ
inlawrev-3436	1001	42	tax	tax	NOUN
inlawrev-3436	1001	43	-	-	PUNCT
inlawrev-3436	1001	44	exempt	exempt	ADJ
inlawrev-3436	1001	45	municipal	municipal	ADJ
inlawrev-3436	1001	46	bonds.^*^	bonds.^*^	NOUN
inlawrev-3436	1001	47	city	city	NOUN
inlawrev-3436	1001	48	filed	file	VERB
inlawrev-3436	1001	49	a	a	DET
inlawrev-3436	1001	50	written	write	VERB
inlawrev-3436	1001	51	protest	protest	NOUN
inlawrev-3436	1001	52	and	and	CCONJ
inlawrev-3436	1001	53	received	receive	VERB
inlawrev-3436	1001	54	a	a	DET
inlawrev-3436	1001	55	hearing.^	hearing.^	NOUN
inlawrev-3436	1001	56	*	*	NOUN
inlawrev-3436	1001	57	*	*	NOUN
inlawrev-3436	1001	58	however	however	ADV
inlawrev-3436	1001	59	,	,	PUNCT
inlawrev-3436	1001	60	the	the	DET
inlawrev-3436	1001	61	idsr	idsr	NOUN
inlawrev-3436	1001	62	failed	fail	VERB
inlawrev-3436	1001	63	to	to	PART
inlawrev-3436	1001	64	issue	issue	VERB
inlawrev-3436	1001	65	its	its	PRON
inlawrev-3436	1001	66	lof	lof	NOUN
inlawrev-3436	1001	67	within	within	ADP
inlawrev-3436	1001	68	the	the	DET
inlawrev-3436	1001	69	sixty	sixty	NUM
inlawrev-3436	1001	70	day	day	NOUN
inlawrev-3436	1001	71	prescribed	prescribe	VERB
inlawrev-3436	1001	72	deadline.^*^	deadline.^*^	NOUN
inlawrev-3436	1001	73	after	after	ADP
inlawrev-3436	1001	74	105	105	NUM
inlawrev-3436	1001	75	days	day	NOUN
inlawrev-3436	1001	76	.	.	PUNCT
inlawrev-3436	1002	1	city	city	NOUN
inlawrev-3436	1002	2	received	receive	VERB
inlawrev-3436	1002	3	the	the	DET
inlawrev-3436	1002	4	lof	lof	NOUN
inlawrev-3436	1002	5	,	,	PUNCT
inlawrev-3436	1002	6	paid	pay	VERB
inlawrev-3436	1002	7	the	the	DET
inlawrev-3436	1002	8	assessment	assessment	NOUN
inlawrev-3436	1002	9	,	,	PUNCT
inlawrev-3436	1002	10	and	and	CCONJ
inlawrev-3436	1002	11	filed	file	VERB
inlawrev-3436	1002	12	a	a	DET
inlawrev-3436	1002	13	claim	claim	NOUN
inlawrev-3436	1002	14	for	for	ADP
inlawrev-3436	1002	15	refund	refund	NOUN
inlawrev-3436	1002	16	.	.	PUNCT
inlawrev-3436	1003	1	city	city	NOUN
inlawrev-3436	1003	2	appealed	appeal	VERB
inlawrev-3436	1003	3	to	to	ADP
inlawrev-3436	1003	4	the	the	DET
inlawrev-3436	1003	5	tax	tax	NOUN
inlawrev-3436	1003	6	court	court	NOUN
inlawrev-3436	1003	7	after	after	ADP
inlawrev-3436	1003	8	waiting	wait	VERB
inlawrev-3436	1003	9	six	six	NUM
inlawrev-3436	1003	10	months	month	NOUN
inlawrev-3436	1003	11	without	without	ADP
inlawrev-3436	1003	12	receiving	receive	VERB
inlawrev-3436	1003	13	a	a	DET
inlawrev-3436	1003	14	response	response	NOUN
inlawrev-3436	1003	15	to	to	ADP
inlawrev-3436	1003	16	its	its	PRON
inlawrev-3436	1003	17	claim	claim	NOUN
inlawrev-3436	1003	18	.	.	PUNCT
inlawrev-3436	1004	1	^^	^^	PUNCT
inlawrev-3436	1005	1	in	in	ADP
inlawrev-3436	1005	2	its	its	PRON
inlawrev-3436	1005	3	appeal	appeal	NOUN
inlawrev-3436	1005	4	.	.	PUNCT
inlawrev-3436	1006	1	city	city	NOUN
inlawrev-3436	1006	2	argued	argue	VERB
inlawrev-3436	1006	3	that	that	SCONJ
inlawrev-3436	1006	4	the	the	DET
inlawrev-3436	1006	5	idsr	idsr	NOUN
inlawrev-3436	1006	6	's	's	PART
inlawrev-3436	1006	7	failure	failure	NOUN
inlawrev-3436	1006	8	to	to	PART
inlawrev-3436	1006	9	meet	meet	VERB
inlawrev-3436	1006	10	the	the	DET
inlawrev-3436	1006	11	sixty	sixty	NUM
inlawrev-3436	1006	12	-	-	PUNCT
inlawrev-3436	1006	13	day	day	NOUN
inlawrev-3436	1006	14	376	376	NUM
inlawrev-3436	1006	15	.	.	PUNCT
inlawrev-3436	1007	1	see	see	VERB
inlawrev-3436	1007	2	i	i	PRON
inlawrev-3436	1007	3	d.	d.	PROPN
inlawrev-3436	1007	4	(	(	PUNCT
inlawrev-3436	1007	5	citing	cite	VERB
inlawrev-3436	1007	6	sangralea	sangralea	PROPN
inlawrev-3436	1007	7	boys	boy	NOUN
inlawrev-3436	1007	8	fund	fund	PROPN
inlawrev-3436	1007	9	,	,	PUNCT
inlawrev-3436	1007	10	inc	inc	PROPN
inlawrev-3436	1007	11	.	.	PROPN
inlawrev-3436	1008	1	v.	v.	ADP
inlawrev-3436	1008	2	state	state	PROPN
inlawrev-3436	1008	3	board	board	PROPN
inlawrev-3436	1008	4	of	of	ADP
inlawrev-3436	1008	5	tax	tax	NOUN
inlawrev-3436	1008	6	commissioners	commissioner	NOUN
inlawrev-3436	1008	7	,	,	PUNCT
inlawrev-3436	1008	8	686	686	NUM
inlawrev-3436	1008	9	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1008	10	954	954	NUM
inlawrev-3436	1008	11	(	(	PUNCT
inlawrev-3436	1008	12	ind	ind	NOUN
inlawrev-3436	1008	13	.	.	PUNCT
inlawrev-3436	1009	1	tax	tax	PROPN
inlawrev-3436	1010	1	ct	ct	PROPN
inlawrev-3436	1010	2	.	.	PROPN
inlawrev-3436	1010	3	1	1	NUM
inlawrev-3436	1010	4	997	997	NUM
inlawrev-3436	1010	5	)	)	PUNCT
inlawrev-3436	1010	6	)	)	PUNCT
inlawrev-3436	1010	7	.	.	PUNCT
inlawrev-3436	1011	1	377	377	NUM
inlawrev-3436	1011	2	.	.	PUNCT
inlawrev-3436	1011	3	see	see	VERB
inlawrev-3436	1011	4	i	i	PRON
inlawrev-3436	1011	5	d.	d.	PROPN
inlawrev-3436	1011	6	at	at	ADP
inlawrev-3436	1011	7	878	878	NUM
inlawrev-3436	1011	8	(	(	PUNCT
inlawrev-3436	1011	9	citing	cite	VERB
inlawrev-3436	1011	10	ind	ind	NOUN
inlawrev-3436	1011	11	.	.	PUNCT
inlawrev-3436	1012	1	code	code	PROPN
inlawrev-3436	1012	2	§	§	PROPN
inlawrev-3436	1012	3	6	6	NUM
inlawrev-3436	1012	4	-	-	SYM
inlawrev-3436	1012	5	1.1	1.1	NUM
inlawrev-3436	1012	6	-	-	SYM
inlawrev-3436	1012	7	1	1	NUM
inlawrev-3436	1012	8	1	1	NUM
inlawrev-3436	1012	9	-	-	SYM
inlawrev-3436	1012	10	1	1	NUM
inlawrev-3436	1012	11	)	)	PUNCT
inlawrev-3436	1012	12	.	.	PUNCT
inlawrev-3436	1013	1	378	378	NUM
inlawrev-3436	1013	2	.	.	PUNCT
inlawrev-3436	1013	3	see	see	VERB
inlawrev-3436	1013	4	i	i	PRON
inlawrev-3436	1013	5	d.	d.	PROPN
inlawrev-3436	1013	6	379	379	NUM
inlawrev-3436	1013	7	.	.	PUNCT
inlawrev-3436	1014	1	see	see	VERB
inlawrev-3436	1014	2	i	i	PRON
inlawrev-3436	1014	3	d	d	PROPN
inlawrev-3436	1014	4	at	at	ADP
inlawrev-3436	1014	5	878	878	NUM
inlawrev-3436	1014	6	.	.	PUNCT
inlawrev-3436	1015	1	380	380	NUM
inlawrev-3436	1015	2	.	.	PUNCT
inlawrev-3436	1016	1	see	see	VERB
inlawrev-3436	1016	2	i	i	PRON
inlawrev-3436	1016	3	d.	d.	PROPN
inlawrev-3436	1016	4	at	at	ADP
inlawrev-3436	1016	5	878	878	NUM
inlawrev-3436	1016	6	.	.	PUNCT
inlawrev-3436	1017	1	381	381	NUM
inlawrev-3436	1017	2	.	.	PUNCT
inlawrev-3436	1018	1	seeiddi%19	seeiddi%19	ADJ
inlawrev-3436	1018	2	.	.	PUNCT
inlawrev-3436	1019	1	382	382	NUM
inlawrev-3436	1019	2	.	.	PUNCT
inlawrev-3436	1020	1	see	see	VERB
inlawrev-3436	1020	2	i	i	PRON
inlawrev-3436	1020	3	d.	d.	PROPN
inlawrev-3436	1020	4	at	at	ADP
inlawrev-3436	1020	5	879	879	NUM
inlawrev-3436	1020	6	.	.	PUNCT
inlawrev-3436	1021	1	383	383	NUM
inlawrev-3436	1021	2	.	.	PUNCT
inlawrev-3436	1022	1	704	704	NUM
inlawrev-3436	1022	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1022	3	1	1	NUM
inlawrev-3436	1022	4	122	122	NUM
inlawrev-3436	1022	5	(	(	PUNCT
inlawrev-3436	1022	6	ind	ind	NOUN
inlawrev-3436	1022	7	.	.	PUNCT
inlawrev-3436	1023	1	tax	tax	PROPN
inlawrev-3436	1023	2	ct	ct	PROPN
inlawrev-3436	1023	3	.	.	PROPN
inlawrev-3436	1023	4	1998	1998	NUM
inlawrev-3436	1023	5	)	)	PUNCT
inlawrev-3436	1023	6	.	.	PUNCT
inlawrev-3436	1024	1	384	384	NUM
inlawrev-3436	1024	2	.	.	PUNCT
inlawrev-3436	1024	3	seeidzaxne	seeidzaxne	NOUN
inlawrev-3436	1024	4	.	.	PUNCT
inlawrev-3436	1025	1	385	385	NUM
inlawrev-3436	1025	2	.	.	PUNCT
inlawrev-3436	1025	3	citj	citj	PROPN
inlawrev-3436	1025	4	'	'	PUNCT
inlawrev-3436	1025	5	is	be	AUX
inlawrev-3436	1025	6	a	a	DET
inlawrev-3436	1025	7	corporation	corporation	NOUN
inlawrev-3436	1025	8	engaged	engage	VERB
inlawrev-3436	1025	9	in	in	ADP
inlawrev-3436	1025	10	the	the	DET
inlawrev-3436	1025	11	business	business	NOUN
inlawrev-3436	1025	12	of	of	ADP
inlawrev-3436	1025	13	buying	buy	VERB
inlawrev-3436	1025	14	and	and	CCONJ
inlawrev-3436	1025	15	selling	sell	VERB
inlawrev-3436	1025	16	securities	security	NOUN
inlawrev-3436	1025	17	for	for	ADP
inlawrev-3436	1025	18	profit	profit	NOUN
inlawrev-3436	1025	19	.	.	PUNCT
inlawrev-3436	1026	1	seeiddxwla	seeiddxwla	PROPN
inlawrev-3436	1026	2	.	.	PUNCT
inlawrev-3436	1027	1	386	386	NUM
inlawrev-3436	1027	2	.	.	PUNCT
inlawrev-3436	1027	3	see	see	VERB
inlawrev-3436	1027	4	i	i	PRON
inlawrev-3436	1027	5	d.	d.	PROPN
inlawrev-3436	1027	6	387	387	NUM
inlawrev-3436	1027	7	.	.	PUNCT
inlawrev-3436	1028	1	see	see	VERB
inlawrev-3436	1028	2	i	i	PRON
inlawrev-3436	1028	3	d.	d.	PROPN
inlawrev-3436	1028	4	388	388	NUM
inlawrev-3436	1028	5	see	see	VERB
inlawrev-3436	1028	6	i	i	PROPN
inlawrev-3436	1028	7	d	d	PROPN
inlawrev-3436	1028	8	389	389	NUM
inlawrev-3436	1028	9	.	.	PUNCT
inlawrev-3436	1029	1	see	see	VERB
inlawrev-3436	1029	2	i	i	PRON
inlawrev-3436	1029	3	d.	d.	PROPN
inlawrev-3436	1029	4	390	390	NUM
inlawrev-3436	1029	5	.	.	PUNCT
inlawrev-3436	1030	1	see	see	VERB
inlawrev-3436	1030	2	i	i	PRON
inlawrev-3436	1030	3	d.	d.	PROPN
inlawrev-3436	1030	4	1484	1484	NUM
inlawrev-3436	1030	5	indiana	indiana	PROPN
inlawrev-3436	1030	6	law	law	PROPN
inlawrev-3436	1030	7	review	review	NOUN
inlawrev-3436	1031	1	[	[	X
inlawrev-3436	1031	2	vol	vol	NOUN
inlawrev-3436	1031	3	.	.	PUNCT
inlawrev-3436	1032	1	33:1455	33:1455	NUM
inlawrev-3436	1032	2	deadline	deadline	NOUN
inlawrev-3436	1032	3	voided	void	VERB
inlawrev-3436	1032	4	the	the	DET
inlawrev-3436	1032	5	assessment.^	assessment.^	NOUN
inlawrev-3436	1032	6	''	''	PUNCT
inlawrev-3436	1032	7	alternatively	alternatively	ADV
inlawrev-3436	1032	8	,	,	PUNCT
inlawrev-3436	1032	9	it	it	PRON
inlawrev-3436	1032	10	argued	argue	VERB
inlawrev-3436	1032	11	that	that	SCONJ
inlawrev-3436	1032	12	the	the	DET
inlawrev-3436	1032	13	sale	sale	NOUN
inlawrev-3436	1032	14	of	of	ADP
inlawrev-3436	1032	15	the	the	DET
inlawrev-3436	1032	16	municipal	municipal	ADJ
inlawrev-3436	1032	17	bonds	bond	NOUN
inlawrev-3436	1032	18	was	be	AUX
inlawrev-3436	1032	19	exempted	exempt	VERB
inlawrev-3436	1032	20	from	from	ADP
inlawrev-3436	1032	21	gross	gross	ADJ
inlawrev-3436	1032	22	income	income	NOUN
inlawrev-3436	1032	23	tax	tax	NOUN
inlawrev-3436	1032	24	both	both	PRON
inlawrev-3436	1032	25	by	by	ADP
inlawrev-3436	1032	26	statute	statute	NOUN
inlawrev-3436	1032	27	and	and	CCONJ
inlawrev-3436	1032	28	by	by	ADP
inlawrev-3436	1032	29	the	the	DET
inlawrev-3436	1032	30	idsr	idsr	NOUN
inlawrev-3436	1032	31	which	which	PRON
inlawrev-3436	1032	32	historically	historically	ADV
inlawrev-3436	1032	33	treated	treat	VERB
inlawrev-3436	1032	34	them	they	PRON
inlawrev-3436	1032	35	as	as	ADP
inlawrev-3436	1032	36	exempt.^'^	exempt.^'^	PROPN
inlawrev-3436	1032	37	the	the	DET
inlawrev-3436	1032	38	court	court	NOUN
inlawrev-3436	1032	39	rejected	reject	VERB
inlawrev-3436	1032	40	city	city	NOUN
inlawrev-3436	1032	41	's	's	PART
inlawrev-3436	1032	42	statutory	statutory	ADJ
inlawrev-3436	1032	43	argument.^'^	argument.^'^	PROPN
inlawrev-3436	1032	44	it	it	PRON
inlawrev-3436	1032	45	explained	explain	VERB
inlawrev-3436	1032	46	that	that	SCONJ
inlawrev-3436	1032	47	the	the	DET
inlawrev-3436	1032	48	enabling	enable	VERB
inlawrev-3436	1032	49	statutes	statute	NOUN
inlawrev-3436	1032	50	that	that	PRON
inlawrev-3436	1032	51	city	city	NOUN
inlawrev-3436	1032	52	relied	rely	VERB
inlawrev-3436	1032	53	on	on	ADP
inlawrev-3436	1032	54	were	be	AUX
inlawrev-3436	1032	55	merely	merely	ADV
inlawrev-3436	1032	56	the	the	DET
inlawrev-3436	1032	57	legislature	legislature	NOUN
inlawrev-3436	1032	58	's	's	PART
inlawrev-3436	1032	59	attempt	attempt	NOUN
inlawrev-3436	1032	60	to	to	PART
inlawrev-3436	1032	61	create	create	VERB
inlawrev-3436	1032	62	a	a	DET
inlawrev-3436	1032	63	tax	tax	NOUN
inlawrev-3436	1032	64	exempt	exempt	ADJ
inlawrev-3436	1032	65	security	security	NOUN
inlawrev-3436	1032	66	to	to	PART
inlawrev-3436	1032	67	allow	allow	VERB
inlawrev-3436	1032	68	certain	certain	ADJ
inlawrev-3436	1032	69	entities	entity	NOUN
inlawrev-3436	1032	70	,	,	PUNCT
inlawrev-3436	1032	71	such	such	ADJ
inlawrev-3436	1032	72	as	as	ADP
inlawrev-3436	1032	73	schools	school	NOUN
inlawrev-3436	1032	74	,	,	PUNCT
inlawrev-3436	1032	75	to	to	PART
inlawrev-3436	1032	76	raise	raise	VERB
inlawrev-3436	1032	77	funds	fund	NOUN
inlawrev-3436	1032	78	with	with	ADP
inlawrev-3436	1032	79	less	less	ADJ
inlawrev-3436	1032	80	expense.^	expense.^	NOUN
inlawrev-3436	1032	81	'	'	PUNCT
inlawrev-3436	1032	82	"	"	PUNCT
inlawrev-3436	1032	83	*	*	PUNCT
inlawrev-3436	1032	84	however	however	ADV
inlawrev-3436	1032	85	,	,	PUNCT
inlawrev-3436	1032	86	the	the	DET
inlawrev-3436	1032	87	scope	scope	NOUN
inlawrev-3436	1032	88	of	of	ADP
inlawrev-3436	1032	89	that	that	DET
inlawrev-3436	1032	90	exemption	exemption	NOUN
inlawrev-3436	1032	91	is	be	AUX
inlawrev-3436	1032	92	limited	limit	VERB
inlawrev-3436	1032	93	by	by	ADP
inlawrev-3436	1032	94	the	the	DET
inlawrev-3436	1032	95	general	general	ADJ
inlawrev-3436	1032	96	exemption	exemption	NOUN
inlawrev-3436	1032	97	statute	statute	NOUN
inlawrev-3436	1032	98	and	and	CCONJ
inlawrev-3436	1032	99	extends	extend	VERB
inlawrev-3436	1032	100	only	only	ADV
inlawrev-3436	1032	101	to	to	PART
inlawrev-3436	1032	102	income	income	NOUN
inlawrev-3436	1032	103	generated	generate	VERB
inlawrev-3436	1032	104	by	by	ADP
inlawrev-3436	1032	105	the	the	DET
inlawrev-3436	1032	106	bonds	bond	NOUN
inlawrev-3436	1032	107	themselves	themselves	PRON
inlawrev-3436	1032	108	and	and	CCONJ
inlawrev-3436	1032	109	not	not	PART
inlawrev-3436	1032	110	to	to	PART
inlawrev-3436	1032	111	income	income	VERB
inlawrev-3436	1032	112	generated	generate	VERB
inlawrev-3436	1032	113	through	through	ADP
inlawrev-3436	1032	114	the	the	DET
inlawrev-3436	1032	115	sales	sale	NOUN
inlawrev-3436	1032	116	and	and	CCONJ
inlawrev-3436	1032	117	marketing	marketing	NOUN
inlawrev-3436	1032	118	strategies	strategy	NOUN
inlawrev-3436	1032	119	of	of	ADP
inlawrev-3436	1032	120	dealers	dealer	NOUN
inlawrev-3436	1032	121	like	like	ADP
inlawrev-3436	1032	122	city.^^^	city.^^^	PROPN
inlawrev-3436	1032	123	despite	despite	SCONJ
inlawrev-3436	1032	124	the	the	DET
inlawrev-3436	1032	125	statutory	statutory	ADJ
inlawrev-3436	1032	126	support	support	NOUN
inlawrev-3436	1032	127	for	for	ADP
inlawrev-3436	1032	128	the	the	DET
inlawrev-3436	1032	129	idsr	idsr	NOUN
inlawrev-3436	1032	130	's	's	PART
inlawrev-3436	1032	131	position	position	NOUN
inlawrev-3436	1032	132	,	,	PUNCT
inlawrev-3436	1032	133	the	the	DET
inlawrev-3436	1032	134	court	court	NOUN
inlawrev-3436	1032	135	held	hold	VERB
inlawrev-3436	1032	136	in	in	ADP
inlawrev-3436	1032	137	favor	favor	NOUN
inlawrev-3436	1032	138	of	of	ADP
inlawrev-3436	1032	139	city	city	NOUN
inlawrev-3436	1032	140	because	because	SCONJ
inlawrev-3436	1032	141	the	the	DET
inlawrev-3436	1032	142	idsr	idsr	NOUN
inlawrev-3436	1032	143	had	have	AUX
inlawrev-3436	1032	144	historically	historically	ADV
inlawrev-3436	1032	145	allowed	allow	VERB
inlawrev-3436	1032	146	the	the	DET
inlawrev-3436	1032	147	exemption	exemption	NOUN
inlawrev-3436	1032	148	and	and	CCONJ
inlawrev-3436	1032	149	was	be	AUX
inlawrev-3436	1032	150	statutorily	statutorily	ADV
inlawrev-3436	1032	151	required^'^	required^'^	VERB
inlawrev-3436	1032	152	to	to	PART
inlawrev-3436	1032	153	promulgate	promulgate	VERB
inlawrev-3436	1032	154	new	new	ADJ
inlawrev-3436	1032	155	regulations	regulation	NOUN
inlawrev-3436	1032	156	if	if	SCONJ
inlawrev-3436	1032	157	it	it	PRON
inlawrev-3436	1032	158	changed	change	VERB
inlawrev-3436	1032	159	that	that	SCONJ
inlawrev-3436	1032	160	policy.^'^	policy.^'^	PROPN
inlawrev-3436	1032	161	the	the	DET
inlawrev-3436	1032	162	court	court	NOUN
inlawrev-3436	1032	163	acknowledged	acknowledge	VERB
inlawrev-3436	1032	164	that	that	SCONJ
inlawrev-3436	1032	165	the	the	DET
inlawrev-3436	1032	166	idsr	idsr	NOUN
inlawrev-3436	1032	167	had	have	AUX
inlawrev-3436	1032	168	issued	issue	VERB
inlawrev-3436	1032	169	new	new	ADJ
inlawrev-3436	1032	170	regulations	regulation	NOUN
inlawrev-3436	1032	171	suggesting	suggest	VERB
inlawrev-3436	1032	172	the	the	DET
inlawrev-3436	1032	173	policy	policy	NOUN
inlawrev-3436	1032	174	shift.^	shift.^	NOUN
inlawrev-3436	1032	175	'	'	NOUN
inlawrev-3436	1032	176	*	*	PUNCT
inlawrev-3436	1032	177	however	however	ADV
inlawrev-3436	1032	178	,	,	PUNCT
inlawrev-3436	1032	179	because	because	SCONJ
inlawrev-3436	1032	180	it	it	PRON
inlawrev-3436	1032	181	continued	continue	VERB
inlawrev-3436	1032	182	to	to	PART
inlawrev-3436	1032	183	allow	allow	VERB
inlawrev-3436	1032	184	city	city	NOUN
inlawrev-3436	1032	185	the	the	DET
inlawrev-3436	1032	186	exemption	exemption	NOUN
inlawrev-3436	1032	187	after	after	SCONJ
inlawrev-3436	1032	188	the	the	DET
inlawrev-3436	1032	189	regulations	regulation	NOUN
inlawrev-3436	1032	190	were	be	AUX
inlawrev-3436	1032	191	issued	issue	VERB
inlawrev-3436	1032	192	,	,	PUNCT
inlawrev-3436	1032	193	it	it	PRON
inlawrev-3436	1032	194	could	could	AUX
inlawrev-3436	1032	195	not	not	PART
inlawrev-3436	1032	196	now	now	ADV
inlawrev-3436	1032	197	impose	impose	VERB
inlawrev-3436	1032	198	the	the	DET
inlawrev-3436	1032	199	additional	additional	ADJ
inlawrev-3436	1032	200	liability.^	liability.^	NOUN
inlawrev-3436	1032	201	''	''	PUNCT
inlawrev-3436	1032	202	in	in	ADP
inlawrev-3436	1032	203	heart	heart	NOUN
inlawrev-3436	1032	204	city	city	NOUN
inlawrev-3436	1032	205	chrysler	chrysler	PROPN
inlawrev-3436	1032	206	v.	v.	ADP
inlawrev-3436	1032	207	state	state	PROPN
inlawrev-3436	1032	208	boardoftax	boardoftax	PROPN
inlawrev-3436	1032	209	commissioners,^^	commissioners,^^	PROPN
inlawrev-3436	1032	210	the	the	DET
inlawrev-3436	1032	211	tax	tax	NOUN
inlawrev-3436	1032	212	court	court	NOUN
inlawrev-3436	1032	213	reversed	reverse	VERB
inlawrev-3436	1032	214	a	a	DET
inlawrev-3436	1032	215	final	final	ADJ
inlawrev-3436	1032	216	determination	determination	NOUN
inlawrev-3436	1032	217	of	of	ADP
inlawrev-3436	1032	218	the	the	DET
inlawrev-3436	1032	219	state	state	NOUN
inlawrev-3436	1032	220	board	board	NOUN
inlawrev-3436	1032	221	that	that	PRON
inlawrev-3436	1032	222	was	be	AUX
inlawrev-3436	1032	223	based	base	VERB
inlawrev-3436	1032	224	on	on	ADP
inlawrev-3436	1032	225	the	the	DET
inlawrev-3436	1032	226	state	state	PROPN
inlawrev-3436	1032	227	board	board	PROPN
inlawrev-3436	1032	228	's	's	PART
inlawrev-3436	1032	229	sua	sua	PROPN
inlawrev-3436	1032	230	sponte	sponte	PROPN
inlawrev-3436	1032	231	assessment	assessment	NOUN
inlawrev-3436	1032	232	.	.	PUNCT
inlawrev-3436	1033	1	the	the	DET
inlawrev-3436	1033	2	case	case	NOUN
inlawrev-3436	1033	3	arose	arise	VERB
inlawrev-3436	1033	4	after	after	SCONJ
inlawrev-3436	1033	5	heart	heart	NOUN
inlawrev-3436	1033	6	city	city	NOUN
inlawrev-3436	1033	7	chrysler	chrysler	NOUN
inlawrev-3436	1033	8	(	(	PUNCT
inlawrev-3436	1033	9	"	"	PUNCT
inlawrev-3436	1033	10	heart	heart	NOUN
inlawrev-3436	1033	11	city	city	NOUN
inlawrev-3436	1033	12	"	"	PUNCT
inlawrev-3436	1033	13	)	)	PUNCT
inlawrev-3436	1033	14	petitioned	petition	VERB
inlawrev-3436	1033	15	for	for	ADP
inlawrev-3436	1033	16	an	an	DET
inlawrev-3436	1033	17	assessment	assessment	NOUN
inlawrev-3436	1033	18	adjustment	adjustment	NOUN
inlawrev-3436	1033	19	to	to	PART
inlawrev-3436	1033	20	account	account	VERB
inlawrev-3436	1033	21	for	for	ADP
inlawrev-3436	1033	22	physical	physical	ADJ
inlawrev-3436	1033	23	depreciation'*^	depreciation'*^	NOUN
inlawrev-3436	1033	24	'	'	PUNCT
inlawrev-3436	1033	25	of	of	ADP
inlawrev-3436	1033	26	a	a	DET
inlawrev-3436	1033	27	sales	sale	NOUN
inlawrev-3436	1033	28	office	office	NOUN
inlawrev-3436	1033	29	used	use	VERB
inlawrev-3436	1033	30	in	in	ADP
inlawrev-3436	1033	31	operating	operate	VERB
inlawrev-3436	1033	32	its	its	PRON
inlawrev-3436	1033	33	car	car	NOUN
inlawrev-3436	1033	34	sales	sale	NOUN
inlawrev-3436	1033	35	business	business	NOUN
inlawrev-3436	1033	36	.	.	PUNCT
inlawrev-3436	1034	1	"*"^	"*"^	NOUN
inlawrev-3436	1035	1	the	the	DET
inlawrev-3436	1035	2	state	state	NOUN
inlawrev-3436	1035	3	board	board	NOUN
inlawrev-3436	1035	4	agreed	agree	VERB
inlawrev-3436	1035	5	with	with	ADP
inlawrev-3436	1035	6	heart	heart	NOUN
inlawrev-3436	1035	7	city	city	NOUN
inlawrev-3436	1035	8	and	and	CCONJ
inlawrev-3436	1035	9	granted	grant	VERB
inlawrev-3436	1035	10	the	the	DET
inlawrev-3436	1035	11	adjustment	adjustment	NOUN
inlawrev-3436	1035	12	.	.	PUNCT
inlawrev-3436	1036	1	'^^^	'^^^	PROPN
inlawrev-3436	1036	2	however	however	ADV
inlawrev-3436	1036	3	,	,	PUNCT
inlawrev-3436	1036	4	it	it	PRON
inlawrev-3436	1036	5	then	then	ADV
inlawrev-3436	1036	6	made	make	VERB
inlawrev-3436	1036	7	a	a	DET
inlawrev-3436	1036	8	sua	sua	NOUN
inlawrev-3436	1036	9	sponte	sponte	NOUN
inlawrev-3436	1036	10	assessment	assessment	NOUN
inlawrev-3436	1036	11	of	of	ADP
inlawrev-3436	1036	12	a	a	DET
inlawrev-3436	1036	13	separate	separate	ADJ
inlawrev-3436	1036	14	building	building	NOUN
inlawrev-3436	1036	15	owned	own	VERB
inlawrev-3436	1036	16	by	by	ADP
inlawrev-3436	1036	17	heart	heart	NOUN
inlawrev-3436	1036	18	city	city	NOUN
inlawrev-3436	1036	19	that	that	PRON
inlawrev-3436	1036	20	led	lead	VERB
inlawrev-3436	1036	21	to	to	ADP
inlawrev-3436	1036	22	an	an	DET
inlawrev-3436	1036	23	unfavorable	unfavorable	ADJ
inlawrev-3436	1036	24	depreciation	depreciation	NOUN
inlawrev-3436	1036	25	adjustment"*^	adjustment"*^	NOUN
inlawrev-3436	1036	26	and	and	CCONJ
inlawrev-3436	1036	27	a	a	DET
inlawrev-3436	1036	28	higher	high	ADJ
inlawrev-3436	1036	29	property	property	NOUN
inlawrev-3436	1036	30	tax	tax	NOUN
inlawrev-3436	1036	31	liability	liability	NOUN
inlawrev-3436	1036	32	.	.	PUNCT
inlawrev-3436	1036	33	'	'	PUNCT
inlawrev-3436	1036	34	*	*	PUNCT
inlawrev-3436	1036	35	"	"	PUNCT
inlawrev-3436	1036	36	'	'	PUNCT
inlawrev-3436	1036	37	heart	heart	NOUN
inlawrev-3436	1036	38	city	city	NOUN
inlawrev-3436	1036	39	appealed	appeal	VERB
inlawrev-3436	1036	40	to	to	ADP
inlawrev-3436	1036	41	the	the	DET
inlawrev-3436	1036	42	tax	tax	NOUN
inlawrev-3436	1036	43	court	court	NOUN
inlawrev-3436	1036	44	arguing	argue	VERB
inlawrev-3436	1036	45	that	that	SCONJ
inlawrev-3436	1036	46	its	its	PRON
inlawrev-3436	1036	47	due	due	ADJ
inlawrev-3436	1036	48	process	process	NOUN
inlawrev-3436	1036	49	rights	right	NOUN
inlawrev-3436	1036	50	were	be	AUX
inlawrev-3436	1036	51	391	391	NUM
inlawrev-3436	1036	52	.	.	PUNCT
inlawrev-3436	1037	1	see	see	VERB
inlawrev-3436	1037	2	i	i	PRON
inlawrev-3436	1037	3	d.	d.	PROPN
inlawrev-3436	1037	4	at	at	ADP
inlawrev-3436	1037	5	\\26	\\26	NUM
inlawrev-3436	1037	6	.	.	PUNCT
inlawrev-3436	1038	1	392	392	NUM
inlawrev-3436	1038	2	.	.	X
inlawrev-3436	1038	3	seeid	seeid	PROPN
inlawrev-3436	1038	4	ail	ail	NOUN
inlawrev-3436	1038	5	\21	\21	X
inlawrev-3436	1038	6	.	.	PUNCT
inlawrev-3436	1039	1	393	393	NUM
inlawrev-3436	1039	2	.	.	PUNCT
inlawrev-3436	1040	1	seeidsiiins	seeidsiiin	NOUN
inlawrev-3436	1040	2	.	.	PUNCT
inlawrev-3436	1041	1	394	394	NUM
inlawrev-3436	1041	2	.	.	PUNCT
inlawrev-3436	1041	3	see	see	VERB
inlawrev-3436	1041	4	i	i	PRON
inlawrev-3436	1041	5	d.	d.	PROPN
inlawrev-3436	1041	6	395	395	NUM
inlawrev-3436	1041	7	.	.	PUNCT
inlawrev-3436	1042	1	see	see	VERB
inlawrev-3436	1042	2	i	i	PROPN
inlawrev-3436	1042	3	d	d	PROPN
inlawrev-3436	1042	4	396	396	NUM
inlawrev-3436	1042	5	.	.	PUNCT
inlawrev-3436	1043	1	while	while	SCONJ
inlawrev-3436	1043	2	this	this	DET
inlawrev-3436	1043	3	statutory	statutory	ADJ
inlawrev-3436	1043	4	requirement	requirement	NOUN
inlawrev-3436	1043	5	was	be	AUX
inlawrev-3436	1043	6	in	in	ADP
inlawrev-3436	1043	7	effect	effect	NOUN
inlawrev-3436	1043	8	at	at	ADV
inlawrev-3436	1043	9	all	all	DET
inlawrev-3436	1043	10	time	time	NOUN
inlawrev-3436	1043	11	relevant	relevant	ADJ
inlawrev-3436	1043	12	to	to	ADP
inlawrev-3436	1043	13	city	city	NOUN
inlawrev-3436	1043	14	's	's	PART
inlawrev-3436	1043	15	appeal	appeal	NOUN
inlawrev-3436	1043	16	,	,	PUNCT
inlawrev-3436	1043	17	it	it	PRON
inlawrev-3436	1043	18	has	have	AUX
inlawrev-3436	1043	19	since	since	ADV
inlawrev-3436	1043	20	been	be	AUX
inlawrev-3436	1043	21	repealed	repeal	VERB
inlawrev-3436	1043	22	.	.	PUNCT
inlawrev-3436	1044	1	see	see	VERB
inlawrev-3436	1044	2	ind	ind	PROPN
inlawrev-3436	1044	3	.	.	PUNCT
inlawrev-3436	1045	1	code	code	PROPN
inlawrev-3436	1045	2	ann	ann	PROPN
inlawrev-3436	1045	3	.	.	PUNCT
inlawrev-3436	1046	1	§	§	PROPN
inlawrev-3436	1046	2	6	6	NUM
inlawrev-3436	1046	3	-	-	SYM
inlawrev-3436	1046	4	2.1	2.1	NUM
inlawrev-3436	1046	5	-	-	PUNCT
inlawrev-3436	1046	6	8	8	NUM
inlawrev-3436	1046	7	-	-	SYM
inlawrev-3436	1046	8	3	3	NUM
inlawrev-3436	1046	9	(	(	PUNCT
inlawrev-3436	1046	10	west	west	NOUN
inlawrev-3436	1046	11	1989	1989	NUM
inlawrev-3436	1046	12	)	)	PUNCT
inlawrev-3436	1046	13	(	(	PUNCT
inlawrev-3436	1046	14	repealed	repeal	VERB
inlawrev-3436	1046	15	1997	1997	NUM
inlawrev-3436	1046	16	)	)	PUNCT
inlawrev-3436	1046	17	.	.	PUNCT
inlawrev-3436	1047	1	397	397	X
inlawrev-3436	1047	2	.	.	X
inlawrev-3436	1048	1	see	see	VERB
inlawrev-3436	1048	2	city	city	PROPN
inlawrev-3436	1048	3	securities	securities	PROPN
inlawrev-3436	1048	4	corp	corp	PROPN
inlawrev-3436	1048	5	.	.	PROPN
inlawrev-3436	1048	6	,	,	PUNCT
inlawrev-3436	1048	7	704	704	NUM
inlawrev-3436	1048	8	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1048	9	at	at	ADP
inlawrev-3436	1048	10	1	1	NUM
inlawrev-3436	1048	11	1	1	NUM
inlawrev-3436	1048	12	28	28	NUM
inlawrev-3436	1048	13	;	;	PUNCT
inlawrev-3436	1048	14	ind	ind	NOUN
inlawrev-3436	1048	15	.	.	PUNCT
inlawrev-3436	1049	1	code	code	PROPN
inlawrev-3436	1049	2	§	§	PROPN
inlawrev-3436	1049	3	6	6	NUM
inlawrev-3436	1049	4	-	-	SYM
inlawrev-3436	1049	5	2	2	NUM
inlawrev-3436	1049	6	.	.	NOUN
inlawrev-3436	1049	7	1	1	NUM
inlawrev-3436	1049	8	-8	-8	NUM
inlawrev-3436	1049	9	-	-	PUNCT
inlawrev-3436	1049	10	3	3	NUM
inlawrev-3436	1049	11	.	.	NUM
inlawrev-3436	1049	12	398	398	NUM
inlawrev-3436	1049	13	.	.	PUNCT
inlawrev-3436	1050	1	see	see	VERB
inlawrev-3436	1050	2	city	city	PROPN
inlawrev-3436	1050	3	securities	securities	PROPN
inlawrev-3436	1050	4	corp	corp	PROPN
inlawrev-3436	1050	5	.	.	PROPN
inlawrev-3436	1050	6	,	,	PUNCT
inlawrev-3436	1050	7	704	704	NUM
inlawrev-3436	1050	8	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1050	9	at	at	ADP
inlawrev-3436	1050	10	1	1	NUM
inlawrev-3436	1050	11	129	129	NUM
inlawrev-3436	1050	12	;	;	PUNCT
inlawrev-3436	1050	13	ind	ind	NOUN
inlawrev-3436	1050	14	.	.	PUNCT
inlawrev-3436	1051	1	admin	admin	PROPN
inlawrev-3436	1051	2	.	.	PUNCT
inlawrev-3436	1052	1	code	code	PROPN
inlawrev-3436	1052	2	tit	tit	PROPN
inlawrev-3436	1052	3	.	.	PUNCT
inlawrev-3436	1053	1	45	45	NUM
inlawrev-3436	1053	2	,	,	PUNCT
inlawrev-3436	1053	3	r.	r.	PROPN
inlawrev-3436	1053	4	1	1	NUM
inlawrev-3436	1053	5	-	-	SYM
inlawrev-3436	1053	6	1	1	NUM
inlawrev-3436	1053	7	-	-	NUM
inlawrev-3436	1053	8	35	35	NUM
inlawrev-3436	1053	9	,	,	PUNCT
inlawrev-3436	1053	10	r.	r.	PROPN
inlawrev-3436	1053	11	1	1	NUM
inlawrev-3436	1053	12	-	-	SYM
inlawrev-3436	1053	13	1	1	NUM
inlawrev-3436	1053	14	-	-	PUNCT
inlawrev-3436	1053	15	127(1996	127(1996	NUM
inlawrev-3436	1053	16	)	)	PUNCT
inlawrev-3436	1053	17	.	.	PUNCT
inlawrev-3436	1054	1	399	399	NUM
inlawrev-3436	1054	2	.	.	PUNCT
inlawrev-3436	1054	3	see	see	VERB
inlawrev-3436	1054	4	city	city	PROPN
inlawrev-3436	1054	5	securities	securities	PROPN
inlawrev-3436	1054	6	corp	corp	PROPN
inlawrev-3436	1054	7	.	.	PROPN
inlawrev-3436	1054	8	,	,	PUNCT
inlawrev-3436	1054	9	704	704	NUM
inlawrev-3436	1054	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1054	11	at	at	ADP
inlawrev-3436	1054	12	1	1	NUM
inlawrev-3436	1054	13	1	1	NUM
inlawrev-3436	1054	14	29	29	NUM
inlawrev-3436	1054	15	.	.	PUNCT
inlawrev-3436	1055	1	400	400	NUM
inlawrev-3436	1055	2	.	.	PUNCT
inlawrev-3436	1056	1	714	714	NUM
inlawrev-3436	1056	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1056	3	329	329	NUM
inlawrev-3436	1056	4	(	(	PUNCT
inlawrev-3436	1056	5	ind	ind	NOUN
inlawrev-3436	1056	6	.	.	PUNCT
inlawrev-3436	1057	1	tax	tax	PROPN
inlawrev-3436	1057	2	ct	ct	PROPN
inlawrev-3436	1057	3	.	.	PROPN
inlawrev-3436	1057	4	1999	1999	NUM
inlawrev-3436	1057	5	)	)	PUNCT
inlawrev-3436	1057	6	.	.	PUNCT
inlawrev-3436	1058	1	40	40	NUM
inlawrev-3436	1058	2	1	1	NUM
inlawrev-3436	1058	3	.	.	PUNCT
inlawrev-3436	1059	1	physical	physical	ADJ
inlawrev-3436	1059	2	depreciation	depreciation	NOUN
inlawrev-3436	1059	3	ofan	ofan	NOUN
inlawrev-3436	1059	4	improvement	improvement	NOUN
inlawrev-3436	1059	5	is	be	AUX
inlawrev-3436	1059	6	recognized	recognize	VERB
inlawrev-3436	1059	7	by	by	ADP
inlawrev-3436	1059	8	applying	apply	VERB
inlawrev-3436	1059	9	a	a	DET
inlawrev-3436	1059	10	depreciation	depreciation	NOUN
inlawrev-3436	1059	11	factor	factor	NOUN
inlawrev-3436	1059	12	to	to	ADP
inlawrev-3436	1059	13	the	the	DET
inlawrev-3436	1059	14	assessed	assess	VERB
inlawrev-3436	1059	15	value	value	NOUN
inlawrev-3436	1059	16	of	of	ADP
inlawrev-3436	1059	17	the	the	DET
inlawrev-3436	1059	18	subject	subject	NOUN
inlawrev-3436	1059	19	improvement	improvement	NOUN
inlawrev-3436	1059	20	.	.	PUNCT
inlawrev-3436	1060	1	the	the	DET
inlawrev-3436	1060	2	factor	factor	NOUN
inlawrev-3436	1060	3	is	be	AUX
inlawrev-3436	1060	4	expressed	express	VERB
inlawrev-3436	1060	5	as	as	ADP
inlawrev-3436	1060	6	a	a	DET
inlawrev-3436	1060	7	percentage	percentage	NOUN
inlawrev-3436	1060	8	and	and	CCONJ
inlawrev-3436	1060	9	is	be	AUX
inlawrev-3436	1060	10	based	base	VERB
inlawrev-3436	1060	11	on	on	ADP
inlawrev-3436	1060	12	the	the	DET
inlawrev-3436	1060	13	improvement	improvement	NOUN
inlawrev-3436	1060	14	's	's	PART
inlawrev-3436	1060	15	age	age	NOUN
inlawrev-3436	1060	16	,	,	PUNCT
inlawrev-3436	1060	17	condition	condition	NOUN
inlawrev-3436	1060	18	,	,	PUNCT
inlawrev-3436	1060	19	and	and	CCONJ
inlawrev-3436	1060	20	structure	structure	NOUN
inlawrev-3436	1060	21	type	type	NOUN
inlawrev-3436	1060	22	.	.	PUNCT
inlawrev-3436	1061	1	see	see	VERB
inlawrev-3436	1061	2	supra	supra	PROPN
inlawrev-3436	1061	3	part	part	PROPN
inlawrev-3436	1061	4	ii	ii	PROPN
inlawrev-3436	1061	5	.	.	PUNCT
inlawrev-3436	1062	1	c.	c.	PROPN
inlawrev-3436	1062	2	402	402	NUM
inlawrev-3436	1062	3	.	.	PUNCT
inlawrev-3436	1062	4	see	see	VERB
inlawrev-3436	1062	5	heart	heart	NOUN
inlawrev-3436	1062	6	city	city	NOUN
inlawrev-3436	1062	7	chrysler	chrysler	NOUN
inlawrev-3436	1062	8	,	,	PUNCT
inlawrev-3436	1062	9	1	1	NUM
inlawrev-3436	1062	10	1	1	NUM
inlawrev-3436	1062	11	4	4	NUM
inlawrev-3436	1062	12	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1062	13	at	at	ADP
inlawrev-3436	1062	14	33	33	NUM
inlawrev-3436	1062	15	1	1	NUM
inlawrev-3436	1062	16	.	.	PUNCT
inlawrev-3436	1063	1	403	403	NUM
inlawrev-3436	1063	2	.	.	PUNCT
inlawrev-3436	1064	1	see	see	VERB
inlawrev-3436	1064	2	i	i	PROPN
inlawrev-3436	1064	3	d	d	PROPN
inlawrev-3436	1064	4	404	404	PROPN
inlawrev-3436	1064	5	.	.	PUNCT
inlawrev-3436	1065	1	the	the	DET
inlawrev-3436	1065	2	state	state	PROPN
inlawrev-3436	1065	3	board	board	NOUN
inlawrev-3436	1065	4	decreased	decrease	VERB
inlawrev-3436	1065	5	the	the	DET
inlawrev-3436	1065	6	physical	physical	ADJ
inlawrev-3436	1065	7	depreciation	depreciation	NOUN
inlawrev-3436	1065	8	factor	factor	NOUN
inlawrev-3436	1065	9	from	from	ADP
inlawrev-3436	1065	10	45	45	NUM
inlawrev-3436	1065	11	%	%	NOUN
inlawrev-3436	1065	12	to	to	PART
inlawrev-3436	1065	13	35	35	NUM
inlawrev-3436	1065	14	%	%	NOUN
inlawrev-3436	1065	15	.	.	PUNCT
inlawrev-3436	1066	1	see	see	VERB
inlawrev-3436	1066	2	i	i	PRON
inlawrev-3436	1066	3	d.	d.	PROPN
inlawrev-3436	1066	4	at	at	ADP
inlawrev-3436	1066	5	332	332	NUM
inlawrev-3436	1066	6	n.8	n.8	NOUN
inlawrev-3436	1066	7	.	.	PUNCT
inlawrev-3436	1067	1	405	405	NUM
inlawrev-3436	1067	2	.	.	PUNCT
inlawrev-3436	1068	1	see	see	VERB
inlawrev-3436	1068	2	i	i	PRON
inlawrev-3436	1068	3	d.	d.	PROPN
inlawrev-3436	1068	4	at	at	ADP
inlawrev-3436	1068	5	332	332	NUM
inlawrev-3436	1068	6	.	.	PUNCT
inlawrev-3436	1069	1	2000	2000	NUM
inlawrev-3436	1069	2	]	]	PUNCT
inlawrev-3436	1069	3	taxation	taxation	NOUN
inlawrev-3436	1069	4	1485	1485	NUM
inlawrev-3436	1069	5	violated	violate	VERB
inlawrev-3436	1069	6	because	because	SCONJ
inlawrev-3436	1069	7	it	it	PRON
inlawrev-3436	1069	8	did	do	AUX
inlawrev-3436	1069	9	not	not	PART
inlawrev-3436	1069	10	have	have	VERB
inlawrev-3436	1069	11	the	the	DET
inlawrev-3436	1069	12	opportunity	opportunity	NOUN
inlawrev-3436	1069	13	to	to	PART
inlawrev-3436	1069	14	rebut	rebut	VERB
inlawrev-3436	1069	15	the	the	DET
inlawrev-3436	1069	16	findings	finding	NOUN
inlawrev-3436	1069	17	provided	provide	VERB
inlawrev-3436	1069	18	in	in	ADP
inlawrev-3436	1069	19	the	the	DET
inlawrev-3436	1069	20	state	state	NOUN
inlawrev-3436	1069	21	board	board	NOUN
inlawrev-3436	1069	22	's	's	PART
inlawrev-3436	1069	23	final	final	ADJ
inlawrev-3436	1069	24	determination	determination	NOUN
inlawrev-3436	1069	25	regarding	regard	VERB
inlawrev-3436	1069	26	the	the	DET
inlawrev-3436	1069	27	sua	sua	PROPN
inlawrev-3436	1069	28	sponte	sponte	NOUN
inlawrev-3436	1069	29	assessment/^	assessment/^	VERB
inlawrev-3436	1069	30	the	the	DET
inlawrev-3436	1069	31	court	court	NOUN
inlawrev-3436	1069	32	did	do	AUX
inlawrev-3436	1069	33	not	not	PART
inlawrev-3436	1069	34	reach	reach	VERB
inlawrev-3436	1069	35	the	the	DET
inlawrev-3436	1069	36	due	due	ADJ
inlawrev-3436	1069	37	process	process	NOUN
inlawrev-3436	1069	38	issue	issue	NOUN
inlawrev-3436	1069	39	because	because	SCONJ
inlawrev-3436	1069	40	it	it	PRON
inlawrev-3436	1069	41	found	find	VERB
inlawrev-3436	1069	42	another	another	DET
inlawrev-3436	1069	43	issue	issue	NOUN
inlawrev-3436	1070	1	dispositive/^^	dispositive/^^	PROPN
inlawrev-3436	1070	2	it	it	PRON
inlawrev-3436	1070	3	explained	explain	VERB
inlawrev-3436	1070	4	that	that	SCONJ
inlawrev-3436	1070	5	while	while	SCONJ
inlawrev-3436	1070	6	the	the	DET
inlawrev-3436	1070	7	state	state	NOUN
inlawrev-3436	1070	8	board	board	NOUN
inlawrev-3436	1070	9	could	could	AUX
inlawrev-3436	1070	10	conduct	conduct	VERB
inlawrev-3436	1070	11	a	a	DET
inlawrev-3436	1070	12	sua	sua	NOUN
inlawrev-3436	1070	13	sponte	sponte	NOUN
inlawrev-3436	1070	14	assessment	assessment	NOUN
inlawrev-3436	1070	15	,	,	PUNCT
inlawrev-3436	1070	16	it	it	PRON
inlawrev-3436	1070	17	was	be	AUX
inlawrev-3436	1070	18	nevertheless	nevertheless	ADV
inlawrev-3436	1070	19	required	require	VERB
inlawrev-3436	1070	20	to	to	PART
inlawrev-3436	1070	21	comply	comply	VERB
inlawrev-3436	1070	22	with	with	ADP
inlawrev-3436	1070	23	certain	certain	ADJ
inlawrev-3436	1070	24	statutory	statutory	ADJ
inlawrev-3436	1070	25	requirements	requirement	NOUN
inlawrev-3436	1070	26	in	in	ADP
inlawrev-3436	1070	27	issuing	issue	VERB
inlawrev-3436	1070	28	its	its	PRON
inlawrev-3436	1070	29	final	final	ADJ
inlawrev-3436	1070	30	determination/^	determination/^	NOUN
inlawrev-3436	1070	31	*	*	PROPN
inlawrev-3436	1070	32	the	the	DET
inlawrev-3436	1070	33	court	court	NOUN
inlawrev-3436	1070	34	cited	cite	VERB
inlawrev-3436	1070	35	section	section	NOUN
inlawrev-3436	1070	36	6	6	NUM
inlawrev-3436	1070	37	-	-	SYM
inlawrev-3436	1070	38	1.1	1.1	NUM
inlawrev-3436	1070	39	-	-	PUNCT
inlawrev-3436	1070	40	30	30	NUM
inlawrev-3436	1070	41	-	-	SYM
inlawrev-3436	1070	42	12	12	NUM
inlawrev-3436	1070	43	of	of	ADP
inlawrev-3436	1070	44	the	the	DET
inlawrev-3436	1070	45	indiana	indiana	PROPN
inlawrev-3436	1070	46	code/^	code/^	PROPN
inlawrev-3436	1070	47	which	which	PRON
inlawrev-3436	1070	48	provides	provide	VERB
inlawrev-3436	1070	49	that	that	SCONJ
inlawrev-3436	1070	50	a	a	DET
inlawrev-3436	1070	51	hearing	hearing	NOUN
inlawrev-3436	1070	52	officer	officer	NOUN
inlawrev-3436	1070	53	shall	shall	AUX
inlawrev-3436	1070	54	submit	submit	VERB
inlawrev-3436	1070	55	a	a	DET
inlawrev-3436	1070	56	written	write	VERB
inlawrev-3436	1070	57	report	report	NOUN
inlawrev-3436	1070	58	of	of	ADP
inlawrev-3436	1070	59	his	his	PRON
inlawrev-3436	1070	60	findings	finding	NOUN
inlawrev-3436	1070	61	to	to	ADP
inlawrev-3436	1070	62	the	the	DET
inlawrev-3436	1070	63	state	state	NOUN
inlawrev-3436	1070	64	board/^^	board/^^	NOUN
inlawrev-3436	1070	65	that	that	PRON
inlawrev-3436	1070	66	section	section	NOUN
inlawrev-3436	1070	67	further	far	ADV
inlawrev-3436	1070	68	provides	provide	VERB
inlawrev-3436	1070	69	that	that	SCONJ
inlawrev-3436	1070	70	the	the	DET
inlawrev-3436	1070	71	state	state	NOUN
inlawrev-3436	1070	72	board	board	NOUN
inlawrev-3436	1070	73	shall	shall	AUX
inlawrev-3436	1070	74	base	base	VERB
inlawrev-3436	1070	75	its	its	PRON
inlawrev-3436	1070	76	final	final	ADJ
inlawrev-3436	1070	77	decision	decision	NOUN
inlawrev-3436	1070	78	on	on	ADP
inlawrev-3436	1070	79	the	the	DET
inlawrev-3436	1070	80	hearing	hearing	NOUN
inlawrev-3436	1070	81	officer	officer	NOUN
inlawrev-3436	1070	82	's	's	PART
inlawrev-3436	1070	83	report	report	NOUN
inlawrev-3436	1070	84	,	,	PUNCT
inlawrev-3436	1070	85	any	any	DET
inlawrev-3436	1070	86	additional	additional	ADJ
inlawrev-3436	1070	87	evidence	evidence	NOUN
inlawrev-3436	1070	88	taken	take	VERB
inlawrev-3436	1070	89	by	by	ADP
inlawrev-3436	1070	90	the	the	DET
inlawrev-3436	1070	91	board	board	NOUN
inlawrev-3436	1070	92	,	,	PUNCT
inlawrev-3436	1070	93	and	and	CCONJ
inlawrev-3436	1070	94	any	any	DET
inlawrev-3436	1070	95	records	record	NOUN
inlawrev-3436	1070	96	it	it	PRON
inlawrev-3436	1070	97	considers	consider	VERB
inlawrev-3436	1070	98	relevant/	relevant/	NOUN
inlawrev-3436	1070	99	"	"	PUNCT
inlawrev-3436	1070	100	in	in	ADP
inlawrev-3436	1070	101	reversing	reverse	VERB
inlawrev-3436	1070	102	the	the	DET
inlawrev-3436	1070	103	assessment	assessment	NOUN
inlawrev-3436	1070	104	,	,	PUNCT
inlawrev-3436	1070	105	the	the	DET
inlawrev-3436	1070	106	court	court	NOUN
inlawrev-3436	1070	107	explained	explain	VERB
inlawrev-3436	1070	108	that	that	SCONJ
inlawrev-3436	1070	109	the	the	DET
inlawrev-3436	1070	110	state	state	NOUN
inlawrev-3436	1070	111	board	board	NOUN
inlawrev-3436	1070	112	failed	fail	VERB
inlawrev-3436	1070	113	to	to	PART
inlawrev-3436	1070	114	comply	comply	VERB
inlawrev-3436	1070	115	with	with	ADP
inlawrev-3436	1070	116	these	these	DET
inlawrev-3436	1070	117	requirements/'^	requirements/'^	NOUN
inlawrev-3436	1070	118	the	the	DET
inlawrev-3436	1070	119	court	court	NOUN
inlawrev-3436	1070	120	held	hold	VERB
inlawrev-3436	1070	121	that	that	SCONJ
inlawrev-3436	1070	122	the	the	DET
inlawrev-3436	1070	123	hearing	hearing	NOUN
inlawrev-3436	1070	124	record	record	NOUN
inlawrev-3436	1070	125	did	do	AUX
inlawrev-3436	1070	126	not	not	PART
inlawrev-3436	1070	127	include	include	VERB
inlawrev-3436	1070	128	information	information	NOUN
inlawrev-3436	1070	129	indicating	indicate	VERB
inlawrev-3436	1070	130	the	the	DET
inlawrev-3436	1070	131	basis	basis	NOUN
inlawrev-3436	1070	132	for	for	ADP
inlawrev-3436	1070	133	the	the	DET
inlawrev-3436	1070	134	state	state	PROPN
inlawrev-3436	1070	135	board	board	PROPN
inlawrev-3436	1070	136	's	's	PART
inlawrev-3436	1070	137	findings	finding	NOUN
inlawrev-3436	1070	138	regarding	regard	VERB
inlawrev-3436	1070	139	the	the	DET
inlawrev-3436	1070	140	reduction	reduction	NOUN
inlawrev-3436	1070	141	of	of	ADP
inlawrev-3436	1070	142	the	the	DET
inlawrev-3436	1070	143	depreciation	depreciation	NOUN
inlawrev-3436	1070	144	factor/'^	factor/'^	ADV
inlawrev-3436	1070	145	furthermore	furthermore	ADV
inlawrev-3436	1070	146	,	,	PUNCT
inlawrev-3436	1070	147	the	the	DET
inlawrev-3436	1070	148	court	court	NOUN
inlawrev-3436	1070	149	noted	note	VERB
inlawrev-3436	1070	150	that	that	SCONJ
inlawrev-3436	1070	151	the	the	DET
inlawrev-3436	1070	152	hearing	hearing	NOUN
inlawrev-3436	1070	153	officer	officer	NOUN
inlawrev-3436	1070	154	had	have	AUX
inlawrev-3436	1070	155	not	not	PART
inlawrev-3436	1070	156	submitted	submit	VERB
inlawrev-3436	1070	157	a	a	DET
inlawrev-3436	1070	158	written	write	VERB
inlawrev-3436	1070	159	report	report	NOUN
inlawrev-3436	1070	160	to	to	ADP
inlawrev-3436	1070	161	the	the	DET
inlawrev-3436	1070	162	state	state	NOUN
inlawrev-3436	1070	163	board	board	NOUN
inlawrev-3436	1070	164	recommending	recommend	VERB
inlawrev-3436	1070	165	the	the	DET
inlawrev-3436	1070	166	adjustment/	adjustment/	NUM
inlawrev-3436	1070	167	'	'	NOUN
inlawrev-3436	1070	168	"	"	PUNCT
inlawrev-3436	1070	169	*	*	VERB
inlawrev-3436	1070	170	in	in	ADP
inlawrev-3436	1070	171	hoogenboom	hoogenboom	NOUN
inlawrev-3436	1070	172	-	-	PUNCT
inlawrev-3436	1070	173	nofziger	nofziger	NOUN
inlawrev-3436	1070	174	v.	v.	ADP
inlawrev-3436	1070	175	state	state	PROPN
inlawrev-3436	1070	176	board	board	PROPN
inlawrev-3436	1070	177	of	of	ADP
inlawrev-3436	1070	178	tax	tax	NOUN
inlawrev-3436	1070	179	commissioners,*^^	commissioners,*^^	PROPN
inlawrev-3436	1070	180	the	the	DET
inlawrev-3436	1070	181	tax	tax	NOUN
inlawrev-3436	1070	182	court	court	NOUN
inlawrev-3436	1070	183	once	once	ADV
inlawrev-3436	1070	184	again	again	ADV
inlawrev-3436	1070	185	upheld	uphold	VERB
inlawrev-3436	1070	186	an	an	DET
inlawrev-3436	1070	187	otherwise	otherwise	ADV
inlawrev-3436	1070	188	deficient	deficient	ADJ
inlawrev-3436	1070	189	final	final	ADJ
inlawrev-3436	1070	190	determination	determination	NOUN
inlawrev-3436	1070	191	of	of	ADP
inlawrev-3436	1070	192	the	the	DET
inlawrev-3436	1070	193	state	state	NOUN
inlawrev-3436	1070	194	board	board	NOUN
inlawrev-3436	1070	195	simply	simply	ADV
inlawrev-3436	1070	196	because	because	SCONJ
inlawrev-3436	1070	197	the	the	DET
inlawrev-3436	1070	198	taxpayer	taxpayer	NOUN
inlawrev-3436	1070	199	failed	fail	VERB
inlawrev-3436	1070	200	to	to	PART
inlawrev-3436	1070	201	properly	properly	ADV
inlawrev-3436	1070	202	present	present	VERB
inlawrev-3436	1070	203	its	its	PRON
inlawrev-3436	1070	204	case	case	NOUN
inlawrev-3436	1070	205	at	at	ADP
inlawrev-3436	1070	206	the	the	DET
inlawrev-3436	1070	207	administrative	administrative	ADJ
inlawrev-3436	1070	208	level/'^	level/'^	NOUN
inlawrev-3436	1070	209	the	the	DET
inlawrev-3436	1070	210	court	court	NOUN
inlawrev-3436	1070	211	received	receive	VERB
inlawrev-3436	1070	212	the	the	DET
inlawrev-3436	1070	213	appeal	appeal	NOUN
inlawrev-3436	1070	214	after	after	ADP
inlawrev-3436	1070	215	hoogenboomnofziger	hoogenboomnofziger	NOUN
inlawrev-3436	1070	216	(	(	PUNCT
inlawrev-3436	1070	217	"	"	PUNCT
inlawrev-3436	1070	218	hn	hn	PROPN
inlawrev-3436	1070	219	"	"	PUNCT
inlawrev-3436	1070	220	)	)	PUNCT
inlawrev-3436	1070	221	unsuccessfully	unsuccessfully	ADV
inlawrev-3436	1070	222	challenged	challenge	VERB
inlawrev-3436	1070	223	the	the	DET
inlawrev-3436	1070	224	assessment	assessment	NOUN
inlawrev-3436	1070	225	of	of	ADP
inlawrev-3436	1070	226	its	its	PRON
inlawrev-3436	1070	227	real	real	ADJ
inlawrev-3436	1070	228	estate	estate	NOUN
inlawrev-3436	1070	229	sales	sale	NOUN
inlawrev-3436	1070	230	office^'^	office^'^	PROPN
inlawrev-3436	1070	231	at	at	ADP
inlawrev-3436	1070	232	the	the	DET
inlawrev-3436	1070	233	county	county	NOUN
inlawrev-3436	1070	234	board	board	NOUN
inlawrev-3436	1070	235	of	of	ADP
inlawrev-3436	1070	236	review	review	PROPN
inlawrev-3436	1070	237	(	(	PUNCT
inlawrev-3436	1070	238	"	"	PUNCT
inlawrev-3436	1070	239	bor	bor	NOUN
inlawrev-3436	1070	240	"	"	PUNCT
inlawrev-3436	1070	241	)	)	PUNCT
inlawrev-3436	1070	242	and	and	CCONJ
inlawrev-3436	1070	243	state	state	PROPN
inlawrev-3436	1070	244	board	board	NOUN
inlawrev-3436	1070	245	levels/	levels/	NUM
inlawrev-3436	1070	246	'	'	NOUN
inlawrev-3436	1070	247	*	*	NOUN
inlawrev-3436	1071	1	hn	hn	PROPN
inlawrev-3436	1071	2	first	first	ADV
inlawrev-3436	1071	3	argued	argue	VERB
inlawrev-3436	1071	4	that	that	SCONJ
inlawrev-3436	1071	5	reversal	reversal	NOUN
inlawrev-3436	1071	6	of	of	ADP
inlawrev-3436	1071	7	the	the	DET
inlawrev-3436	1071	8	state	state	PROPN
inlawrev-3436	1071	9	board	board	NOUN
inlawrev-3436	1071	10	's	's	PART
inlawrev-3436	1071	11	final	final	ADJ
inlawrev-3436	1071	12	determination	determination	NOUN
inlawrev-3436	1071	13	was	be	AUX
inlawrev-3436	1071	14	required	require	VERB
inlawrev-3436	1071	15	because	because	SCONJ
inlawrev-3436	1071	16	the	the	DET
inlawrev-3436	1071	17	board	board	NOUN
inlawrev-3436	1071	18	failed	fail	VERB
inlawrev-3436	1071	19	to	to	PART
inlawrev-3436	1071	20	adhere	adhere	VERB
inlawrev-3436	1071	21	to	to	ADP
inlawrev-3436	1071	22	specific	specific	ADJ
inlawrev-3436	1071	23	statutory	statutory	ADJ
inlawrev-3436	1071	24	requirements	requirement	NOUN
inlawrev-3436	1071	25	in	in	ADP
inlawrev-3436	1071	26	administering	administer	VERB
inlawrev-3436	1071	27	hn	hn	PROPN
inlawrev-3436	1071	28	's	's	PART
inlawrev-3436	1071	29	hearing/'^	hearing/'^	ADJ
inlawrev-3436	1071	30	hn	hn	PROPN
inlawrev-3436	1071	31	cited	cite	VERB
inlawrev-3436	1071	32	sections	section	NOUN
inlawrev-3436	1071	33	61.1	61.1	NUM
inlawrev-3436	1071	34	-3	-3	SYM
inlawrev-3436	1071	35	0	0	NUM
inlawrev-3436	1071	36	-	-	SYM
inlawrev-3436	1071	37	1	1	NUM
inlawrev-3436	1071	38	1	1	NUM
inlawrev-3436	1071	39	and	and	CCONJ
inlawrev-3436	1071	40	4	4	NUM
inlawrev-3436	1071	41	-	-	SYM
inlawrev-3436	1071	42	22	22	NUM
inlawrev-3436	1071	43	-	-	PUNCT
inlawrev-3436	1071	44	5	5	NUM
inlawrev-3436	1071	45	-	-	SYM
inlawrev-3436	1071	46	1	1	NUM
inlawrev-3436	1071	47	ofthe	ofthe	PROPN
inlawrev-3436	1071	48	indiana	indiana	PROPN
inlawrev-3436	1071	49	code	code	PROPN
inlawrev-3436	1071	50	,	,	PUNCT
inlawrev-3436	1071	51	which	which	PRON
inlawrev-3436	1071	52	allow	allow	VERB
inlawrev-3436	1071	53	the	the	DET
inlawrev-3436	1071	54	state	state	NOUN
inlawrev-3436	1071	55	board	board	NOUN
inlawrev-3436	1071	56	to	to	PART
inlawrev-3436	1071	57	appoint	appoint	VERB
inlawrev-3436	1071	58	a	a	DET
inlawrev-3436	1071	59	hearing	hearing	NOUN
inlawrev-3436	1071	60	officer	officer	NOUN
inlawrev-3436	1071	61	to	to	PART
inlawrev-3436	1071	62	conduct	conduct	VERB
inlawrev-3436	1071	63	a	a	DET
inlawrev-3436	1071	64	hearing	hearing	NOUN
inlawrev-3436	1071	65	on	on	ADP
inlawrev-3436	1071	66	the	the	DET
inlawrev-3436	1071	67	board	board	NOUN
inlawrev-3436	1071	68	's	's	PART
inlawrev-3436	1071	69	406	406	NUM
inlawrev-3436	1071	70	.	.	PUNCT
inlawrev-3436	1072	1	see	see	VERB
inlawrev-3436	1072	2	i	i	PRON
inlawrev-3436	1072	3	d.	d.	PROPN
inlawrev-3436	1072	4	at	at	ADP
inlawrev-3436	1072	5	331	331	NUM
inlawrev-3436	1072	6	.	.	PUNCT
inlawrev-3436	1072	7	407	407	NUM
inlawrev-3436	1072	8	.	.	PUNCT
inlawrev-3436	1073	1	see	see	VERB
inlawrev-3436	1073	2	i	i	PRON
inlawrev-3436	1073	3	d.	d.	PROPN
inlawrev-3436	1073	4	408	408	NUM
inlawrev-3436	1073	5	.	.	PUNCT
inlawrev-3436	1074	1	see	see	VERB
inlawrev-3436	1074	2	i	i	PRON
inlawrev-3436	1074	3	d.	d.	PROPN
inlawrev-3436	1074	4	409	409	NUM
inlawrev-3436	1074	5	.	.	PUNCT
inlawrev-3436	1075	1	see	see	VERB
inlawrev-3436	1075	2	ind	ind	NOUN
inlawrev-3436	1075	3	.	.	PUNCT
inlawrev-3436	1076	1	codeann	codeann	PROPN
inlawrev-3436	1076	2	.	.	PUNCT
inlawrev-3436	1077	1	§	§	PROPN
inlawrev-3436	1077	2	6	6	NUM
inlawrev-3436	1077	3	-	-	SYM
inlawrev-3436	1077	4	1.1	1.1	NUM
inlawrev-3436	1077	5	-	-	PUNCT
inlawrev-3436	1077	6	30	30	NUM
inlawrev-3436	1077	7	-	-	SYM
inlawrev-3436	1077	8	12	12	NUM
inlawrev-3436	1077	9	(	(	PUNCT
inlawrev-3436	1077	10	west	west	NOUN
inlawrev-3436	1077	11	1989	1989	NUM
inlawrev-3436	1077	12	)	)	PUNCT
inlawrev-3436	1077	13	(	(	PUNCT
inlawrev-3436	1077	14	amended	amend	VERB
inlawrev-3436	1077	15	1997	1997	NUM
inlawrev-3436	1077	16	,	,	PUNCT
inlawrev-3436	1077	17	effective	effective	ADJ
inlawrev-3436	1077	18	jan	jan	PROPN
inlawrev-3436	1077	19	.	.	PROPN
inlawrev-3436	1077	20	1	1	NUM
inlawrev-3436	1077	21	,	,	PUNCT
inlawrev-3436	1077	22	1999	1999	NUM
inlawrev-3436	1077	23	)	)	PUNCT
inlawrev-3436	1077	24	.	.	PUNCT
inlawrev-3436	1078	1	410	410	NUM
inlawrev-3436	1078	2	.	.	PUNCT
inlawrev-3436	1078	3	see	see	VERB
inlawrev-3436	1078	4	heart	heart	NOUN
inlawrev-3436	1078	5	city	city	NOUN
inlawrev-3436	1078	6	chrysler	chrysler	NOUN
inlawrev-3436	1078	7	,	,	PUNCT
inlawrev-3436	1078	8	714	714	NUM
inlawrev-3436	1078	9	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1078	10	at	at	ADP
inlawrev-3436	1078	11	331	331	NUM
inlawrev-3436	1078	12	(	(	PUNCT
inlawrev-3436	1078	13	citing	cite	VERB
inlawrev-3436	1078	14	ind	ind	NOUN
inlawrev-3436	1078	15	.	.	PUNCT
inlawrev-3436	1079	1	code	code	PROPN
inlawrev-3436	1079	2	§	§	PROPN
inlawrev-3436	1079	3	6	6	NUM
inlawrev-3436	1079	4	-	-	SYM
inlawrev-3436	1079	5	1.1	1.1	NUM
inlawrev-3436	1079	6	-	-	PUNCT
inlawrev-3436	1079	7	1	1	NUM
inlawrev-3436	1079	8	-	-	PUNCT
inlawrev-3436	1079	9	30	30	NUM
inlawrev-3436	1079	10	-	-	SYM
inlawrev-3436	1079	11	12	12	NUM
inlawrev-3436	1079	12	)	)	PUNCT
inlawrev-3436	1079	13	.	.	PUNCT
inlawrev-3436	1080	1	411	411	X
inlawrev-3436	1080	2	.	.	PUNCT
inlawrev-3436	1081	1	see	see	VERB
inlawrev-3436	1081	2	i	i	PRON
inlawrev-3436	1081	3	d.	d.	PROPN
inlawrev-3436	1081	4	412	412	NUM
inlawrev-3436	1081	5	.	.	PUNCT
inlawrev-3436	1082	1	seeidzizn	seeidzizn	NOUN
inlawrev-3436	1082	2	.	.	PUNCT
inlawrev-3436	1083	1	413	413	NUM
inlawrev-3436	1083	2	.	.	PUNCT
inlawrev-3436	1083	3	see	see	VERB
inlawrev-3436	1083	4	i	i	PROPN
inlawrev-3436	1083	5	d	d	PROPN
inlawrev-3436	1083	6	414	414	PROPN
inlawrev-3436	1083	7	.	.	PUNCT
inlawrev-3436	1084	1	see	see	VERB
inlawrev-3436	1084	2	i	i	PRON
inlawrev-3436	1084	3	d.	d.	PROPN
inlawrev-3436	1084	4	415	415	NUM
inlawrev-3436	1084	5	.	.	PUNCT
inlawrev-3436	1085	1	715	715	NUM
inlawrev-3436	1085	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1085	3	1018	1018	NUM
inlawrev-3436	1085	4	(	(	PUNCT
inlawrev-3436	1085	5	ind	ind	NOUN
inlawrev-3436	1085	6	.	.	PUNCT
inlawrev-3436	1086	1	tax	tax	PROPN
inlawrev-3436	1086	2	ct	ct	PROPN
inlawrev-3436	1086	3	.	.	PROPN
inlawrev-3436	1086	4	1999	1999	NUM
inlawrev-3436	1086	5	)	)	PUNCT
inlawrev-3436	1086	6	.	.	PUNCT
inlawrev-3436	1087	1	416	416	X
inlawrev-3436	1087	2	.	.	PUNCT
inlawrev-3436	1088	1	see	see	VERB
inlawrev-3436	1088	2	also	also	ADV
inlawrev-3436	1088	3	whitley	whitley	PROPN
inlawrev-3436	1088	4	prods	prod	VERB
inlawrev-3436	1088	5	.	.	PUNCT
inlawrev-3436	1088	6	,	,	PUNCT
inlawrev-3436	1088	7	inc	inc	PROPN
inlawrev-3436	1088	8	.	.	PROPN
inlawrev-3436	1089	1	v.	v.	ADP
inlawrev-3436	1089	2	state	state	PROPN
inlawrev-3436	1089	3	bd	bd	PROPN
inlawrev-3436	1089	4	.	.	PROPN
inlawrev-3436	1089	5	oftax	oftax	PROPN
inlawrev-3436	1089	6	comm'rs	comm'rs	PROPN
inlawrev-3436	1089	7	,	,	PUNCT
inlawrev-3436	1089	8	704	704	NUM
inlawrev-3436	1089	9	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1089	10	1113,1116	1113,1116	NUM
inlawrev-3436	1089	11	-	-	SYM
inlawrev-3436	1089	12	21	21	NUM
inlawrev-3436	1089	13	(	(	PUNCT
inlawrev-3436	1089	14	ind	ind	NOUN
inlawrev-3436	1089	15	.	.	PUNCT
inlawrev-3436	1090	1	tax	tax	PROPN
inlawrev-3436	1091	1	ct	ct	PROPN
inlawrev-3436	1091	2	.	.	PROPN
inlawrev-3436	1092	1	1	1	NUM
inlawrev-3436	1092	2	^	^	SYM
inlawrev-3436	1092	3	98	98	NUM
inlawrev-3436	1092	4	)	)	PUNCT
inlawrev-3436	1093	1	,	,	PUNCT
inlawrev-3436	1093	2	review	review	NOUN
inlawrev-3436	1093	3	denied	deny	VERB
inlawrev-3436	1093	4	,	,	PUNCT
inlawrev-3436	1093	5	714	714	NUM
inlawrev-3436	1093	6	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1093	7	174	174	NUM
inlawrev-3436	1093	8	(	(	PUNCT
inlawrev-3436	1093	9	ind	ind	NOUN
inlawrev-3436	1093	10	.	.	PUNCT
inlawrev-3436	1093	11	1999	1999	NUM
inlawrev-3436	1093	12	)	)	PUNCT
inlawrev-3436	1093	13	(	(	PUNCT
inlawrev-3436	1093	14	mem	mem	PROPN
inlawrev-3436	1093	15	.	.	PUNCT
inlawrev-3436	1093	16	)	)	PUNCT
inlawrev-3436	1093	17	.	.	PUNCT
inlawrev-3436	1094	1	4	4	NUM
inlawrev-3436	1094	2	1	1	NUM
inlawrev-3436	1094	3	7	7	NUM
inlawrev-3436	1094	4	.	.	PUNCT
inlawrev-3436	1095	1	according	accord	VERB
inlawrev-3436	1095	2	to	to	ADP
inlawrev-3436	1095	3	the	the	DET
inlawrev-3436	1095	4	taxpayer	taxpayer	NOUN
inlawrev-3436	1095	5	,	,	PUNCT
inlawrev-3436	1095	6	the	the	DET
inlawrev-3436	1095	7	office	office	NOUN
inlawrev-3436	1095	8	should	should	AUX
inlawrev-3436	1095	9	have	have	AUX
inlawrev-3436	1095	10	been	be	AUX
inlawrev-3436	1095	11	assessed	assess	VERB
inlawrev-3436	1095	12	under	under	ADP
inlawrev-3436	1095	13	the	the	DET
inlawrev-3436	1095	14	residential	residential	ADJ
inlawrev-3436	1095	15	pricing	pricing	NOUN
inlawrev-3436	1095	16	schedule	schedule	NOUN
inlawrev-3436	1095	17	because	because	SCONJ
inlawrev-3436	1095	18	the	the	DET
inlawrev-3436	1095	19	building	building	NOUN
inlawrev-3436	1095	20	was	be	AUX
inlawrev-3436	1095	21	a	a	DET
inlawrev-3436	1095	22	converted	converted	ADJ
inlawrev-3436	1095	23	dwelling	dwelling	NOUN
inlawrev-3436	1095	24	.	.	PUNCT
inlawrev-3436	1096	1	see	see	VERB
inlawrev-3436	1096	2	hoogenboom	hoogenboom	NOUN
inlawrev-3436	1096	3	-	-	PUNCT
inlawrev-3436	1096	4	nofziger	nofziger	NOUN
inlawrev-3436	1096	5	,	,	PUNCT
inlawrev-3436	1096	6	715	715	NUM
inlawrev-3436	1096	7	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1096	8	at	at	ADP
inlawrev-3436	1096	9	\q2v	\q2v	PROPN
inlawrev-3436	1096	10	,	,	PUNCT
inlawrev-3436	1096	11	see	see	VERB
inlawrev-3436	1096	12	also	also	ADV
inlawrev-3436	1096	13	ind	ind	ADJ
inlawrev-3436	1096	14	.	.	PUNCT
inlawrev-3436	1097	1	admin	admin	PROPN
inlawrev-3436	1097	2	.	.	PUNCT
inlawrev-3436	1097	3	code	code	PROPN
inlawrev-3436	1097	4	tit	tit	PROPN
inlawrev-3436	1097	5	.	.	PUNCT
inlawrev-3436	1098	1	50	50	NUM
inlawrev-3436	1098	2	r.	r.	NOUN
inlawrev-3436	1098	3	2.1	2.1	NUM
inlawrev-3436	1098	4	-	-	SYM
inlawrev-3436	1098	5	4	4	NUM
inlawrev-3436	1098	6	-	-	SYM
inlawrev-3436	1098	7	4	4	NUM
inlawrev-3436	1098	8	(	(	PUNCT
inlawrev-3436	1098	9	1992	1992	NUM
inlawrev-3436	1098	10	)	)	PUNCT
inlawrev-3436	1098	11	(	(	PUNCT
inlawrev-3436	1098	12	codified	codify	VERB
inlawrev-3436	1098	13	in	in	ADP
inlawrev-3436	1098	14	present	present	ADJ
inlawrev-3436	1098	15	form	form	NOUN
inlawrev-3436	1098	16	at	at	ADP
inlawrev-3436	1098	17	ind	ind	NOUN
inlawrev-3436	1098	18	.	.	PUNCT
inlawrev-3436	1099	1	adhdin	adhdin	PROPN
inlawrev-3436	1099	2	.	.	PUNCT
inlawrev-3436	1100	1	code	code	PROPN
inlawrev-3436	1100	2	r.	r.	PROPN
inlawrev-3436	1100	3	2.2	2.2	NUM
inlawrev-3436	1100	4	-	-	SYM
inlawrev-3436	1100	5	1	1	NUM
inlawrev-3436	1100	6	1	1	NUM
inlawrev-3436	1100	7	-	-	SYM
inlawrev-3436	1100	8	5	5	NUM
inlawrev-3436	1100	9	.	.	PUNCT
inlawrev-3436	1100	10	1(a	1(a	NUM
inlawrev-3436	1100	11	)	)	PUNCT
inlawrev-3436	1100	12	(	(	PUNCT
inlawrev-3436	1100	13	1996	1996	NUM
inlawrev-3436	1100	14	)	)	PUNCT
inlawrev-3436	1100	15	)	)	PUNCT
inlawrev-3436	1100	16	.	.	PUNCT
inlawrev-3436	1101	1	4	4	NUM
inlawrev-3436	1101	2	1	1	NUM
inlawrev-3436	1101	3	8	8	NUM
inlawrev-3436	1101	4	.	.	PUNCT
inlawrev-3436	1102	1	see	see	VERB
inlawrev-3436	1102	2	hoogenboom	hoogenboom	NOUN
inlawrev-3436	1102	3	-	-	PUNCT
inlawrev-3436	1102	4	nofziger	nofziger	NOUN
inlawrev-3436	1102	5	,	,	PUNCT
inlawrev-3436	1102	6	7	7	NUM
inlawrev-3436	1102	7	1	1	NUM
inlawrev-3436	1102	8	5	5	NUM
inlawrev-3436	1102	9	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1102	10	at	at	ADP
inlawrev-3436	1102	11	1	1	NUM
inlawrev-3436	1102	12	02	02	NUM
inlawrev-3436	1102	13	1	1	NUM
inlawrev-3436	1102	14	.	.	PUNCT
inlawrev-3436	1103	1	419	419	NUM
inlawrev-3436	1103	2	.	.	PUNCT
inlawrev-3436	1104	1	see	see	VERB
inlawrev-3436	1104	2	i	i	PROPN
inlawrev-3436	1104	3	d.	d.	PROPN
inlawrev-3436	1104	4	1486	1486	NUM
inlawrev-3436	1104	5	indiana	indiana	PROPN
inlawrev-3436	1104	6	law	law	PROPN
inlawrev-3436	1104	7	review	review	NOUN
inlawrev-3436	1105	1	[	[	X
inlawrev-3436	1105	2	vol	vol	NOUN
inlawrev-3436	1105	3	.	.	PUNCT
inlawrev-3436	1106	1	33	33	NUM
inlawrev-3436	1106	2	:	:	SYM
inlawrev-3436	1106	3	1455	1455	NUM
inlawrev-3436	1106	4	behalf	behalf	NOUN
inlawrev-3436	1106	5	ifthat	ifthat	DET
inlawrev-3436	1106	6	appointment	appointment	NOUN
inlawrev-3436	1106	7	is	be	AUX
inlawrev-3436	1106	8	made	make	VERB
inlawrev-3436	1106	9	in	in	ADP
inlawrev-3436	1106	10	writing	writing	NOUN
inlawrev-3436	1106	11	and	and	CCONJ
inlawrev-3436	1106	12	that	that	SCONJ
inlawrev-3436	1106	13	writing	writing	NOUN
inlawrev-3436	1106	14	advises	advise	VERB
inlawrev-3436	1106	15	the	the	DET
inlawrev-3436	1106	16	officer	officer	NOUN
inlawrev-3436	1106	17	of	of	ADP
inlawrev-3436	1106	18	his	his	PRON
inlawrev-3436	1106	19	duties	duty	NOUN
inlawrev-3436	1106	20	.	.	PUNCT
inlawrev-3436	1107	1	'*^^	'*^^	PART
inlawrev-3436	1108	1	at	at	ADP
inlawrev-3436	1108	2	trial	trial	NOUN
inlawrev-3436	1108	3	before	before	ADP
inlawrev-3436	1108	4	the	the	DET
inlawrev-3436	1108	5	court	court	NOUN
inlawrev-3436	1108	6	,	,	PUNCT
inlawrev-3436	1108	7	hn	hn	PROPN
inlawrev-3436	1108	8	established	establish	VERB
inlawrev-3436	1108	9	that	that	SCONJ
inlawrev-3436	1108	10	the	the	DET
inlawrev-3436	1108	11	hearing	hearing	NOUN
inlawrev-3436	1108	12	officer	officer	NOUN
inlawrev-3436	1108	13	in	in	ADP
inlawrev-3436	1108	14	this	this	DET
inlawrev-3436	1108	15	case	case	NOUN
inlawrev-3436	1108	16	was	be	AUX
inlawrev-3436	1108	17	given	give	VERB
inlawrev-3436	1108	18	no	no	DET
inlawrev-3436	1108	19	written	write	VERB
inlawrev-3436	1108	20	instructions	instruction	NOUN
inlawrev-3436	1108	21	and	and	CCONJ
inlawrev-3436	1108	22	there	there	PRON
inlawrev-3436	1108	23	was	be	VERB
inlawrev-3436	1108	24	no	no	DET
inlawrev-3436	1108	25	evidence	evidence	NOUN
inlawrev-3436	1108	26	to	to	PART
inlawrev-3436	1108	27	indicate	indicate	VERB
inlawrev-3436	1108	28	that	that	SCONJ
inlawrev-3436	1108	29	the	the	DET
inlawrev-3436	1108	30	appointment	appointment	NOUN
inlawrev-3436	1108	31	had	have	AUX
inlawrev-3436	1108	32	been	be	AUX
inlawrev-3436	1108	33	made	make	VERB
inlawrev-3436	1108	34	in	in	ADP
inlawrev-3436	1108	35	writing	writing	NOUN
inlawrev-3436	1108	36	.	.	PUNCT
inlawrev-3436	1109	1	"*^	"*^	PUNCT
inlawrev-3436	1109	2	'	'	PUNCT
inlawrev-3436	1109	3	the	the	DET
inlawrev-3436	1109	4	court	court	NOUN
inlawrev-3436	1109	5	agreed	agree	VERB
inlawrev-3436	1109	6	that	that	SCONJ
inlawrev-3436	1109	7	the	the	DET
inlawrev-3436	1109	8	officer	officer	NOUN
inlawrev-3436	1109	9	was	be	AUX
inlawrev-3436	1109	10	not	not	PART
inlawrev-3436	1109	11	properly	properly	ADV
inlawrev-3436	1109	12	appointed	appoint	VERB
inlawrev-3436	1109	13	.	.	PUNCT
inlawrev-3436	1109	14	"^^^	"^^^	PUNCT
inlawrev-3436	1110	1	however	however	ADV
inlawrev-3436	1110	2	,	,	PUNCT
inlawrev-3436	1110	3	it	it	PRON
inlawrev-3436	1110	4	refused	refuse	VERB
inlawrev-3436	1110	5	to	to	PART
inlawrev-3436	1110	6	reverse	reverse	VERB
inlawrev-3436	1110	7	the	the	DET
inlawrev-3436	1110	8	state	state	NOUN
inlawrev-3436	1110	9	board	board	NOUN
inlawrev-3436	1110	10	's	's	PART
inlawrev-3436	1110	11	final	final	ADJ
inlawrev-3436	1110	12	determination	determination	NOUN
inlawrev-3436	1110	13	because	because	SCONJ
inlawrev-3436	1110	14	hn	hn	PROPN
inlawrev-3436	1110	15	had	have	AUX
inlawrev-3436	1110	16	not	not	PART
inlawrev-3436	1110	17	raised	raise	VERB
inlawrev-3436	1110	18	the	the	DET
inlawrev-3436	1110	19	appointment	appointment	NOUN
inlawrev-3436	1110	20	issue	issue	NOUN
inlawrev-3436	1110	21	before	before	ADP
inlawrev-3436	1110	22	the	the	DET
inlawrev-3436	1110	23	board	board	NOUN
inlawrev-3436	1110	24	directly	directly	ADV
inlawrev-3436	1110	25	.	.	PUNCT
inlawrev-3436	1110	26	"^^^	"^^^	PUNCT
inlawrev-3436	1111	1	the	the	DET
inlawrev-3436	1111	2	court	court	NOUN
inlawrev-3436	1111	3	cited	cite	VERB
inlawrev-3436	1111	4	section	section	NOUN
inlawrev-3436	1111	5	33	33	NUM
inlawrev-3436	1111	6	-	-	SYM
inlawrev-3436	1111	7	3	3	NUM
inlawrev-3436	1111	8	-	-	SYM
inlawrev-3436	1111	9	5	5	NUM
inlawrev-3436	1111	10	-	-	SYM
inlawrev-3436	1111	11	14	14	NUM
inlawrev-3436	1111	12	of	of	ADP
inlawrev-3436	1111	13	the	the	DET
inlawrev-3436	1111	14	indiana	indiana	PROPN
inlawrev-3436	1111	15	code,^^	code,^^	PROPN
inlawrev-3436	1111	16	*	*	PUNCT
inlawrev-3436	1111	17	which	which	PRON
inlawrev-3436	1111	18	allows	allow	VERB
inlawrev-3436	1111	19	the	the	DET
inlawrev-3436	1111	20	court	court	NOUN
inlawrev-3436	1111	21	to	to	PART
inlawrev-3436	1111	22	consider	consider	VERB
inlawrev-3436	1111	23	only	only	ADJ
inlawrev-3436	1111	24	evidence	evidence	NOUN
inlawrev-3436	1111	25	and	and	CCONJ
inlawrev-3436	1111	26	issues	issue	NOUN
inlawrev-3436	1111	27	raised	raise	VERB
inlawrev-3436	1111	28	at	at	ADP
inlawrev-3436	1111	29	the	the	DET
inlawrev-3436	1111	30	administrative	administrative	PROPN
inlawrev-3436	1111	31	level.*^^	level.*^^	PROPN
inlawrev-3436	1111	32	based	base	VERB
inlawrev-3436	1111	33	on	on	ADP
inlawrev-3436	1111	34	that	that	DET
inlawrev-3436	1111	35	restriction	restriction	NOUN
inlawrev-3436	1111	36	,	,	PUNCT
inlawrev-3436	1111	37	the	the	DET
inlawrev-3436	1111	38	court	court	NOUN
inlawrev-3436	1111	39	held	hold	VERB
inlawrev-3436	1111	40	that	that	SCONJ
inlawrev-3436	1111	41	the	the	DET
inlawrev-3436	1111	42	taxpayer	taxpayer	NOUN
inlawrev-3436	1111	43	had	have	AUX
inlawrev-3436	1111	44	waived	waive	VERB
inlawrev-3436	1111	45	the	the	DET
inlawrev-3436	1111	46	issue	issue	NOUN
inlawrev-3436	1111	47	of	of	ADP
inlawrev-3436	1111	48	the	the	DET
inlawrev-3436	1111	49	appointment	appointment	NOUN
inlawrev-3436	1111	50	's	's	PART
inlawrev-3436	1111	51	validity	validity	NOUN
inlawrev-3436	1111	52	by	by	ADP
inlawrev-3436	1111	53	remaining	remain	VERB
inlawrev-3436	1111	54	silent	silent	ADJ
inlawrev-3436	1111	55	and	and	CCONJ
inlawrev-3436	1111	56	participating	participate	VERB
inlawrev-3436	1111	57	in	in	ADP
inlawrev-3436	1111	58	the	the	DET
inlawrev-3436	1111	59	hearing	hearing	NOUN
inlawrev-3436	1111	60	before	before	ADP
inlawrev-3436	1111	61	the	the	DET
inlawrev-3436	1111	62	state	state	PROPN
inlawrev-3436	1111	63	board	board	PROPN
inlawrev-3436	1111	64	.'^^^	.'^^^	PROPN
inlawrev-3436	1112	1	hn	hn	PROPN
inlawrev-3436	1112	2	next	next	ADV
inlawrev-3436	1112	3	argued	argue	VERB
inlawrev-3436	1112	4	that	that	SCONJ
inlawrev-3436	1112	5	reversal	reversal	NOUN
inlawrev-3436	1112	6	was	be	AUX
inlawrev-3436	1112	7	warranted	warrant	VERB
inlawrev-3436	1112	8	because	because	SCONJ
inlawrev-3436	1112	9	the	the	DET
inlawrev-3436	1112	10	state	state	NOUN
inlawrev-3436	1112	11	board	board	NOUN
inlawrev-3436	1112	12	failed	fail	VERB
inlawrev-3436	1112	13	to	to	PART
inlawrev-3436	1112	14	adequately	adequately	ADV
inlawrev-3436	1112	15	account	account	VERB
inlawrev-3436	1112	16	for	for	ADP
inlawrev-3436	1112	17	differences	difference	NOUN
inlawrev-3436	1112	18	between	between	ADP
inlawrev-3436	1112	19	a	a	DET
inlawrev-3436	1112	20	real	real	ADJ
inlawrev-3436	1112	21	estate	estate	NOUN
inlawrev-3436	1112	22	office	office	NOUN
inlawrev-3436	1112	23	(	(	PUNCT
inlawrev-3436	1112	24	"	"	PUNCT
inlawrev-3436	1112	25	subject	subject	ADJ
inlawrev-3436	1112	26	improvemenf	improvemenf	NOUN
inlawrev-3436	1112	27	)	)	PUNCT
inlawrev-3436	1112	28	and	and	CCONJ
inlawrev-3436	1112	29	the	the	DET
inlawrev-3436	1112	30	model	model	NOUN
inlawrev-3436	1112	31	used	use	VERB
inlawrev-3436	1112	32	in	in	ADP
inlawrev-3436	1112	33	its	its	PRON
inlawrev-3436	1112	34	assessment	assessment	NOUN
inlawrev-3436	1112	35	.	.	PUNCT
inlawrev-3436	1113	1	"*^^	"*^^	NOUN
inlawrev-3436	1113	2	specifically	specifically	ADV
inlawrev-3436	1113	3	,	,	PUNCT
inlawrev-3436	1113	4	hn	hn	PROPN
inlawrev-3436	1113	5	argued	argue	VERB
inlawrev-3436	1113	6	that	that	SCONJ
inlawrev-3436	1113	7	the	the	DET
inlawrev-3436	1113	8	subject	subject	ADJ
inlawrev-3436	1113	9	improvement	improvement	NOUN
inlawrev-3436	1113	10	should	should	AUX
inlawrev-3436	1113	11	have	have	AUX
inlawrev-3436	1113	12	received	receive	VERB
inlawrev-3436	1113	13	a	a	DET
inlawrev-3436	1113	14	lower	low	ADJ
inlawrev-3436	1113	15	grade"*^^	grade"*^^	NOUN
inlawrev-3436	1113	16	than	than	ADP
inlawrev-3436	1113	17	that	that	PRON
inlawrev-3436	1113	18	assigned	assign	VERB
inlawrev-3436	1113	19	by	by	ADP
inlawrev-3436	1113	20	the	the	DET
inlawrev-3436	1113	21	board	board	NOUN
inlawrev-3436	1113	22	.	.	PUNCT
inlawrev-3436	1114	1	"*^	"*^	PUNCT
inlawrev-3436	1114	2	'	'	PUNCT
inlawrev-3436	1114	3	the	the	DET
inlawrev-3436	1114	4	court	court	NOUN
inlawrev-3436	1114	5	reviewed	review	VERB
inlawrev-3436	1114	6	the	the	DET
inlawrev-3436	1114	7	final	final	ADJ
inlawrev-3436	1114	8	determination	determination	NOUN
inlawrev-3436	1114	9	and	and	CCONJ
inlawrev-3436	1114	10	held	hold	VERB
inlawrev-3436	1114	11	that	that	SCONJ
inlawrev-3436	1114	12	the	the	DET
inlawrev-3436	1114	13	state	state	NOUN
inlawrev-3436	1114	14	board	board	NOUN
inlawrev-3436	1114	15	failed	fail	VERB
inlawrev-3436	1114	16	to	to	PART
inlawrev-3436	1114	17	support	support	VERB
inlawrev-3436	1114	18	its	its	PRON
inlawrev-3436	1114	19	conclusion	conclusion	NOUN
inlawrev-3436	1114	20	with	with	ADP
inlawrev-3436	1114	21	substantial	substantial	ADJ
inlawrev-3436	1114	22	evidence	evidence	NOUN
inlawrev-3436	1114	23	.	.	PUNCT
inlawrev-3436	1115	1	'*^^	'*^^	PUNCT
inlawrev-3436	1116	1	it	it	PRON
inlawrev-3436	1116	2	acknowledged	acknowledge	VERB
inlawrev-3436	1116	3	that	that	SCONJ
inlawrev-3436	1116	4	such	such	DET
inlawrev-3436	1116	5	a	a	DET
inlawrev-3436	1116	6	failure	failure	NOUN
inlawrev-3436	1116	7	would	would	AUX
inlawrev-3436	1116	8	normally	normally	ADV
inlawrev-3436	1116	9	require	require	VERB
inlawrev-3436	1116	10	reversal	reversal	NOUN
inlawrev-3436	1116	11	of	of	ADP
inlawrev-3436	1116	12	the	the	DET
inlawrev-3436	1116	13	assessment	assessment	NOUN
inlawrev-3436	1116	14	.	.	PUNCT
inlawrev-3436	1117	1	'*^	'*^	PROPN
inlawrev-3436	1117	2	^	^	PUNCT
inlawrev-3436	1117	3	however	however	ADV
inlawrev-3436	1117	4	,	,	PUNCT
inlawrev-3436	1117	5	in	in	ADP
inlawrev-3436	1117	6	this	this	DET
inlawrev-3436	1117	7	case	case	NOUN
inlawrev-3436	1117	8	,	,	PUNCT
inlawrev-3436	1117	9	it	it	PRON
inlawrev-3436	1117	10	held	hold	VERB
inlawrev-3436	1117	11	that	that	SCONJ
inlawrev-3436	1117	12	the	the	DET
inlawrev-3436	1117	13	state	state	PROPN
inlawrev-3436	1117	14	board	board	PROPN
inlawrev-3436	1117	15	's	's	PART
inlawrev-3436	1117	16	evidentiary	evidentiary	ADJ
inlawrev-3436	1117	17	burden	burden	NOUN
inlawrev-3436	1117	18	was	be	AUX
inlawrev-3436	1117	19	not	not	PART
inlawrev-3436	1117	20	"	"	PUNCT
inlawrev-3436	1117	21	triggered	trigger	VERB
inlawrev-3436	1117	22	"	"	PUNCT
inlawrev-3436	1117	23	because	because	SCONJ
inlawrev-3436	1117	24	of	of	ADP
inlawrev-3436	1117	25	hn	hn	PROPN
inlawrev-3436	1117	26	's	's	PART
inlawrev-3436	1117	27	failure	failure	NOUN
inlawrev-3436	1117	28	to	to	PART
inlawrev-3436	1117	29	present	present	ADJ
inlawrev-3436	1117	30	evidence	evidence	NOUN
inlawrev-3436	1117	31	at	at	ADP
inlawrev-3436	1117	32	the	the	DET
inlawrev-3436	1117	33	administrative	administrative	ADJ
inlawrev-3436	1117	34	level.^^^	level.^^^	PROPN
inlawrev-3436	1117	35	at	at	ADP
inlawrev-3436	1117	36	the	the	DET
inlawrev-3436	1117	37	state	state	NOUN
inlawrev-3436	1117	38	board	board	PROPN
inlawrev-3436	1117	39	hearing	hearing	NOUN
inlawrev-3436	1117	40	,	,	PUNCT
inlawrev-3436	1117	41	hn	hn	PROPN
inlawrev-3436	1117	42	*	*	PUNCT
inlawrev-3436	1117	43	"	"	PUNCT
inlawrev-3436	1117	44	offered	offer	VERB
inlawrev-3436	1117	45	only	only	ADV
inlawrev-3436	1117	46	conclusory	conclusory	ADJ
inlawrev-3436	1117	47	statements	statement	NOUN
inlawrev-3436	1117	48	and	and	CCONJ
inlawrev-3436	1117	49	photographs	photograph	NOUN
inlawrev-3436	1117	50	with	with	ADP
inlawrev-3436	1117	51	no	no	DET
inlawrev-3436	1117	52	accompanying	accompany	VERB
inlawrev-3436	1117	53	explanations	explanation	NOUN
inlawrev-3436	1117	54	in	in	ADP
inlawrev-3436	1117	55	support	support	NOUN
inlawrev-3436	1117	56	ofits	ofit	NOUN
inlawrev-3436	1117	57	contention	contention	NOUN
inlawrev-3436	1117	58	that	that	SCONJ
inlawrev-3436	1117	59	420	420	X
inlawrev-3436	1117	60	.	.	PUNCT
inlawrev-3436	1118	1	see	see	VERB
inlawrev-3436	1118	2	i	i	PRON
inlawrev-3436	1118	3	d	d	PROPN
inlawrev-3436	1118	4	(	(	PUNCT
inlawrev-3436	1118	5	citing	cite	VERB
inlawrev-3436	1118	6	ind	ind	NOUN
inlawrev-3436	1118	7	.	.	PUNCT
inlawrev-3436	1119	1	codeann	codeann	PROPN
inlawrev-3436	1119	2	.	.	PUNCT
inlawrev-3436	1120	1	§	§	PROPN
inlawrev-3436	1120	2	§	§	PROPN
inlawrev-3436	1120	3	6	6	NUM
inlawrev-3436	1120	4	-	-	SYM
inlawrev-3436	1120	5	1.1	1.1	NUM
inlawrev-3436	1120	6	-	-	PUNCT
inlawrev-3436	1120	7	30	30	NUM
inlawrev-3436	1120	8	-	-	SYM
inlawrev-3436	1120	9	1	1	NUM
inlawrev-3436	1120	10	1	1	NUM
inlawrev-3436	1120	11	;	;	PUNCT
inlawrev-3436	1120	12	4	4	NUM
inlawrev-3436	1120	13	-	-	SYM
inlawrev-3436	1120	14	22	22	NUM
inlawrev-3436	1120	15	-	-	PUNCT
inlawrev-3436	1120	16	5	5	NUM
inlawrev-3436	1120	17	-	-	SYM
inlawrev-3436	1120	18	1	1	NUM
inlawrev-3436	1120	19	(	(	PUNCT
inlawrev-3436	1120	20	west	west	NOUN
inlawrev-3436	1120	21	1989	1989	NUM
inlawrev-3436	1120	22	)	)	PUNCT
inlawrev-3436	1120	23	(	(	PUNCT
inlawrev-3436	1120	24	amended	amend	VERB
inlawrev-3436	1120	25	eff	eff	PROPN
inlawrev-3436	1120	26	.	.	PUNCT
inlawrev-3436	1121	1	jan	jan	PROPN
inlawrev-3436	1121	2	.	.	PROPN
inlawrev-3436	1121	3	1	1	NUM
inlawrev-3436	1121	4	,	,	PUNCT
inlawrev-3436	1121	5	1999	1999	NUM
inlawrev-3436	1121	6	)	)	PUNCT
inlawrev-3436	1121	7	)	)	PUNCT
inlawrev-3436	1121	8	.	.	PUNCT
inlawrev-3436	1122	1	421	421	X
inlawrev-3436	1122	2	.	.	PUNCT
inlawrev-3436	1123	1	see	see	VERB
inlawrev-3436	1123	2	i	i	PROPN
inlawrev-3436	1123	3	d	d	PROPN
inlawrev-3436	1123	4	422	422	PROPN
inlawrev-3436	1123	5	.	.	PUNCT
inlawrev-3436	1124	1	see	see	VERB
inlawrev-3436	1124	2	i	i	PRON
inlawrev-3436	1124	3	d	d	PROPN
inlawrev-3436	1124	4	at	at	ADP
inlawrev-3436	1124	5	1022	1022	NUM
inlawrev-3436	1124	6	.	.	PUNCT
inlawrev-3436	1125	1	423	423	X
inlawrev-3436	1125	2	.	.	PUNCT
inlawrev-3436	1125	3	see	see	VERB
inlawrev-3436	1125	4	i	i	PROPN
inlawrev-3436	1125	5	d.	d.	PROPN
inlawrev-3436	1125	6	424	424	NUM
inlawrev-3436	1125	7	.	.	PUNCT
inlawrev-3436	1126	1	see	see	VERB
inlawrev-3436	1126	2	ind	ind	PROPN
inlawrev-3436	1126	3	.	.	PUNCT
inlawrev-3436	1127	1	code	code	PROPN
inlawrev-3436	1127	2	§	§	PROPN
inlawrev-3436	1127	3	33	33	NUM
inlawrev-3436	1127	4	-	-	SYM
inlawrev-3436	1127	5	3	3	NUM
inlawrev-3436	1127	6	-	-	PUNCT
inlawrev-3436	1127	7	5	5	NUM
inlawrev-3436	1127	8	-	-	SYM
inlawrev-3436	1127	9	14	14	NUM
inlawrev-3436	1127	10	(	(	PUNCT
inlawrev-3436	1127	11	1998	1998	NUM
inlawrev-3436	1127	12	)	)	PUNCT
inlawrev-3436	1127	13	.	.	PUNCT
inlawrev-3436	1128	1	425	425	X
inlawrev-3436	1128	2	.	.	PUNCT
inlawrev-3436	1129	1	see	see	VERB
inlawrev-3436	1129	2	hoogenboom	hoogenboom	NOUN
inlawrev-3436	1129	3	-	-	PUNCT
inlawrev-3436	1129	4	nofziger	nofziger	NOUN
inlawrev-3436	1129	5	,	,	PUNCT
inlawrev-3436	1129	6	715	715	NUM
inlawrev-3436	1129	7	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1129	8	at	at	ADP
inlawrev-3436	1129	9	1022	1022	NUM
inlawrev-3436	1129	10	(	(	PUNCT
inlawrev-3436	1129	11	citing	cite	VERB
inlawrev-3436	1129	12	ind	ind	NOUN
inlawrev-3436	1129	13	.	.	PUNCT
inlawrev-3436	1130	1	code	code	PROPN
inlawrev-3436	1130	2	§	§	PROPN
inlawrev-3436	1130	3	33	33	NUM
inlawrev-3436	1130	4	-	-	SYM
inlawrev-3436	1130	5	3	3	NUM
inlawrev-3436	1130	6	-	-	PUNCT
inlawrev-3436	1130	7	5	5	NUM
inlawrev-3436	1130	8	-	-	NUM
inlawrev-3436	1130	9	14	14	NUM
inlawrev-3436	1130	10	)	)	PUNCT
inlawrev-3436	1130	11	.	.	PUNCT
inlawrev-3436	1131	1	426	426	X
inlawrev-3436	1131	2	.	.	PUNCT
inlawrev-3436	1132	1	see	see	VERB
inlawrev-3436	1132	2	i	i	PRON
inlawrev-3436	1132	3	d.	d.	PROPN
inlawrev-3436	1132	4	427	427	NUM
inlawrev-3436	1132	5	.	.	PUNCT
inlawrev-3436	1133	1	see	see	VERB
inlawrev-3436	1133	2	i	i	PRON
inlawrev-3436	1133	3	d.	d.	PROPN
inlawrev-3436	1133	4	428	428	NUM
inlawrev-3436	1133	5	.	.	PUNCT
inlawrev-3436	1134	1	"	"	PUNCT
inlawrev-3436	1134	2	grades	grade	NOUN
inlawrev-3436	1134	3	"	"	PUNCT
inlawrev-3436	1134	4	are	be	AUX
inlawrev-3436	1134	5	assigned	assign	VERB
inlawrev-3436	1134	6	to	to	PART
inlawrev-3436	1134	7	recognize	recognize	VERB
inlawrev-3436	1134	8	the	the	DET
inlawrev-3436	1134	9	quality	quality	NOUN
inlawrev-3436	1134	10	of	of	ADP
inlawrev-3436	1134	11	materials	material	NOUN
inlawrev-3436	1134	12	and	and	CCONJ
inlawrev-3436	1134	13	workmanship	workmanship	NOUN
inlawrev-3436	1134	14	used	use	VERB
inlawrev-3436	1134	15	in	in	ADP
inlawrev-3436	1134	16	constructing	construct	VERB
inlawrev-3436	1134	17	an	an	DET
inlawrev-3436	1134	18	improvement	improvement	NOUN
inlawrev-3436	1134	19	.	.	PUNCT
inlawrev-3436	1135	1	ind	ind	NOUN
inlawrev-3436	1135	2	.	.	PUNCT
inlawrev-3436	1136	1	admin	admin	PROPN
inlawrev-3436	1136	2	.	.	PUNCT
inlawrev-3436	1137	1	code	code	PROPN
inlawrev-3436	1137	2	tit	tit	PROPN
inlawrev-3436	1137	3	.	.	PUNCT
inlawrev-3436	1138	1	50	50	NUM
inlawrev-3436	1138	2	,	,	PUNCT
inlawrev-3436	1138	3	r.	r.	NOUN
inlawrev-3436	1138	4	2	2	NUM
inlawrev-3436	1138	5	.	.	NOUN
inlawrev-3436	1138	6	1	1	NUM
inlawrev-3436	1138	7	-4	-4	NOUN
inlawrev-3436	1138	8	-	-	PUNCT
inlawrev-3436	1138	9	3	3	NUM
inlawrev-3436	1138	10	(	(	PUNCT
inlawrev-3436	1138	11	1	1	NUM
inlawrev-3436	1138	12	992	992	NUM
inlawrev-3436	1138	13	)	)	PUNCT
inlawrev-3436	1138	14	(	(	PUNCT
inlawrev-3436	1138	15	codified	codify	VERB
inlawrev-3436	1138	16	in	in	ADP
inlawrev-3436	1138	17	present	present	ADJ
inlawrev-3436	1138	18	form	form	NOUN
inlawrev-3436	1138	19	at	at	ADP
inlawrev-3436	1138	20	ind	ind	PROPN
inlawrev-3436	1138	21	.	.	PUNCT
inlawrev-3436	1139	1	admin	admin	PROPN
inlawrev-3436	1139	2	.	.	PUNCT
inlawrev-3436	1139	3	code	code	PROPN
inlawrev-3436	1139	4	tit	tit	PROPN
inlawrev-3436	1139	5	.	.	PUNCT
inlawrev-3436	1140	1	50	50	NUM
inlawrev-3436	1140	2	,	,	PUNCT
inlawrev-3436	1140	3	r.	r.	NOUN
inlawrev-3436	1140	4	2.2	2.2	NUM
inlawrev-3436	1140	5	-	-	SYM
inlawrev-3436	1140	6	10	10	NUM
inlawrev-3436	1140	7	-	-	SYM
inlawrev-3436	1140	8	3	3	NUM
inlawrev-3436	1140	9	(	(	PUNCT
inlawrev-3436	1140	10	1996	1996	NUM
inlawrev-3436	1140	11	)	)	PUNCT
inlawrev-3436	1140	12	)	)	PUNCT
inlawrev-3436	1140	13	.	.	PUNCT
inlawrev-3436	1141	1	in	in	ADP
inlawrev-3436	1141	2	addition	addition	NOUN
inlawrev-3436	1141	3	,	,	PUNCT
inlawrev-3436	1141	4	grades	grade	NOUN
inlawrev-3436	1141	5	can	can	AUX
inlawrev-3436	1141	6	be	be	AUX
inlawrev-3436	1141	7	adjusted	adjust	VERB
inlawrev-3436	1141	8	to	to	PART
inlawrev-3436	1141	9	recognize	recognize	VERB
inlawrev-3436	1141	10	situations	situation	NOUN
inlawrev-3436	1141	11	where	where	SCONJ
inlawrev-3436	1141	12	an	an	DET
inlawrev-3436	1141	13	improvement	improvement	NOUN
inlawrev-3436	1141	14	deviates	deviate	VERB
inlawrev-3436	1141	15	from	from	ADP
inlawrev-3436	1141	16	the	the	DET
inlawrev-3436	1141	17	model	model	NOUN
inlawrev-3436	1141	18	used	use	VERB
inlawrev-3436	1141	19	to	to	PART
inlawrev-3436	1141	20	assess	assess	VERB
inlawrev-3436	1141	21	that	that	DET
inlawrev-3436	1141	22	improvement	improvement	NOUN
inlawrev-3436	1141	23	.	.	PUNCT
inlawrev-3436	1142	1	see	see	VERB
inlawrev-3436	1142	2	whitley	whitley	PROPN
inlawrev-3436	1142	3	prods	prod	VERB
inlawrev-3436	1142	4	.	.	PUNCT
inlawrev-3436	1142	5	,	,	PUNCT
inlawrev-3436	1142	6	inc	inc	PROPN
inlawrev-3436	1142	7	.	.	PROPN
inlawrev-3436	1143	1	v.	v.	ADP
inlawrev-3436	1143	2	state	state	PROPN
inlawrev-3436	1143	3	bd	bd	PROPN
inlawrev-3436	1143	4	.	.	PROPN
inlawrev-3436	1143	5	of	of	ADP
inlawrev-3436	1143	6	tax	tax	NOUN
inlawrev-3436	1143	7	comm'rs	comm'rs	NOUN
inlawrev-3436	1143	8	,	,	PUNCT
inlawrev-3436	1143	9	704	704	NUM
inlawrev-3436	1143	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1143	11	1	1	NUM
inlawrev-3436	1143	12	1	1	NUM
inlawrev-3436	1143	13	13	13	NUM
inlawrev-3436	1143	14	,	,	PUNCT
inlawrev-3436	1143	15	1	1	NUM
inlawrev-3436	1143	16	1	1	NUM
inlawrev-3436	1143	17	16	16	NUM
inlawrev-3436	1143	18	(	(	PUNCT
inlawrev-3436	1143	19	ind	ind	NOUN
inlawrev-3436	1143	20	.	.	PUNCT
inlawrev-3436	1144	1	tax	tax	NOUN
inlawrev-3436	1144	2	ct	ct	NUM
inlawrev-3436	1144	3	1998	1998	NUM
inlawrev-3436	1144	4	)	)	PUNCT
inlawrev-3436	1144	5	,	,	PUNCT
inlawrev-3436	1144	6	review	review	NOUN
inlawrev-3436	1144	7	denied	deny	VERB
inlawrev-3436	1144	8	,	,	PUNCT
inlawrev-3436	1144	9	714	714	NUM
inlawrev-3436	1144	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1144	11	174	174	NUM
inlawrev-3436	1144	12	(	(	PUNCT
inlawrev-3436	1144	13	ind	ind	NOUN
inlawrev-3436	1144	14	.	.	PUNCT
inlawrev-3436	1144	15	1999	1999	NUM
inlawrev-3436	1144	16	)	)	PUNCT
inlawrev-3436	1144	17	(	(	PUNCT
inlawrev-3436	1144	18	mem	mem	PROPN
inlawrev-3436	1144	19	.	.	PUNCT
inlawrev-3436	1144	20	)	)	PUNCT
inlawrev-3436	1144	21	.	.	PUNCT
inlawrev-3436	1145	1	429	429	NUM
inlawrev-3436	1145	2	.	.	PUNCT
inlawrev-3436	1146	1	see	see	VERB
inlawrev-3436	1146	2	hoogenboom	hoogenboom	NOUN
inlawrev-3436	1146	3	-	-	PUNCT
inlawrev-3436	1146	4	nofziger	nofziger	NOUN
inlawrev-3436	1146	5	,	,	PUNCT
inlawrev-3436	1146	6	715	715	NUM
inlawrev-3436	1146	7	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1146	8	at	at	ADP
inlawrev-3436	1146	9	1023	1023	NUM
inlawrev-3436	1146	10	.	.	PUNCT
inlawrev-3436	1147	1	430	430	NUM
inlawrev-3436	1147	2	.	.	PUNCT
inlawrev-3436	1148	1	see	see	VERB
inlawrev-3436	1148	2	i	i	PROPN
inlawrev-3436	1148	3	d	d	PROPN
inlawrev-3436	1148	4	431	431	NUM
inlawrev-3436	1148	5	.	.	PUNCT
inlawrev-3436	1149	1	see	see	VERB
inlawrev-3436	1149	2	i	i	PRON
inlawrev-3436	1149	3	d	d	PROPN
inlawrev-3436	1149	4	at	at	ADP
inlawrev-3436	1149	5	1024	1024	NUM
inlawrev-3436	1149	6	.	.	PUNCT
inlawrev-3436	1150	1	432	432	NUM
inlawrev-3436	1150	2	.	.	PUNCT
inlawrev-3436	1151	1	i	i	PRON
inlawrev-3436	1151	2	d	d	PROPN
inlawrev-3436	1151	3	at	at	ADP
inlawrev-3436	1151	4	1024	1024	NUM
inlawrev-3436	1151	5	-	-	SYM
inlawrev-3436	1151	6	25	25	NUM
inlawrev-3436	1151	7	.	.	PUNCT
inlawrev-3436	1151	8	433	433	NUM
inlawrev-3436	1151	9	.	.	PUNCT
inlawrev-3436	1152	1	hn	hn	PROPN
inlawrev-3436	1152	2	was	be	AUX
inlawrev-3436	1152	3	represented	represent	VERB
inlawrev-3436	1152	4	at	at	ADP
inlawrev-3436	1152	5	the	the	DET
inlawrev-3436	1152	6	administrative	administrative	ADJ
inlawrev-3436	1152	7	level	level	NOUN
inlawrev-3436	1152	8	by	by	ADP
inlawrev-3436	1152	9	mr	mr	PROPN
inlawrev-3436	1152	10	.	.	PROPN
inlawrev-3436	1152	11	drew	draw	VERB
inlawrev-3436	1152	12	miller	miller	PROPN
inlawrev-3436	1152	13	,	,	PUNCT
inlawrev-3436	1152	14	a	a	DET
inlawrev-3436	1152	15	property	property	NOUN
inlawrev-3436	1152	16	tax	tax	NOUN
inlawrev-3436	1152	17	consultant	consultant	NOUN
inlawrev-3436	1152	18	.	.	PUNCT
inlawrev-3436	1153	1	see	see	VERB
inlawrev-3436	1153	2	i	i	PRON
inlawrev-3436	1153	3	d.	d.	PROPN
inlawrev-3436	1153	4	at	at	ADP
inlawrev-3436	1153	5	1023	1023	NUM
inlawrev-3436	1153	6	.	.	PUNCT
inlawrev-3436	1154	1	however	however	ADV
inlawrev-3436	1154	2	,	,	PUNCT
inlawrev-3436	1154	3	in	in	ADP
inlawrev-3436	1154	4	the	the	DET
inlawrev-3436	1154	5	interest	interest	NOUN
inlawrev-3436	1154	6	of	of	ADP
inlawrev-3436	1154	7	simplicity	simplicity	NOUN
inlawrev-3436	1154	8	,	,	PUNCT
inlawrev-3436	1154	9	this	this	DET
inlawrev-3436	1154	10	article	article	NOUN
inlawrev-3436	1154	11	will	will	AUX
inlawrev-3436	1154	12	not	not	PART
inlawrev-3436	1154	13	distinguish	distinguish	VERB
inlawrev-3436	1154	14	between	between	ADP
inlawrev-3436	1154	15	the	the	DET
inlawrev-3436	1154	16	actions	action	NOUN
inlawrev-3436	1154	17	of	of	ADP
inlawrev-3436	1154	18	the	the	DET
inlawrev-3436	1154	19	taxpayer	taxpayer	NOUN
inlawrev-3436	1154	20	and	and	CCONJ
inlawrev-3436	1154	21	its	its	PRON
inlawrev-3436	1154	22	representative	representative	NOUN
inlawrev-3436	1154	23	.	.	PUNCT
inlawrev-3436	1155	1	2000	2000	NUM
inlawrev-3436	1155	2	]	]	PUNCT
inlawrev-3436	1155	3	taxation	taxation	NOUN
inlawrev-3436	1155	4	1487	1487	NUM
inlawrev-3436	1155	5	the	the	DET
inlawrev-3436	1155	6	grading	grading	NOUN
inlawrev-3436	1155	7	was	be	AUX
inlawrev-3436	1155	8	in	in	ADP
inlawrev-3436	1155	9	error/^	error/^	PROPN
inlawrev-3436	1155	10	*	*	PUNCT
inlawrev-3436	1155	11	the	the	DET
inlawrev-3436	1155	12	court	court	NOUN
inlawrev-3436	1155	13	interpreted	interpret	VERB
inlawrev-3436	1155	14	this	this	DET
inlawrev-3436	1155	15	"	"	PUNCT
inlawrev-3436	1155	16	de	de	X
inlawrev-3436	1155	17	minimus	minimus	NOUN
inlawrev-3436	1155	18	factual	factual	ADJ
inlawrev-3436	1155	19	showing	showing	NOUN
inlawrev-3436	1155	20	"	"	PUNCT
inlawrev-3436	1155	21	as	as	ADP
inlawrev-3436	1155	22	an	an	DET
inlawrev-3436	1155	23	attempt	attempt	NOUN
inlawrev-3436	1155	24	by	by	ADP
inlawrev-3436	1155	25	hn	hn	PROPN
inlawrev-3436	1155	26	to	to	PART
inlawrev-3436	1155	27	shift	shift	VERB
inlawrev-3436	1155	28	the	the	DET
inlawrev-3436	1155	29	responsibility	responsibility	NOUN
inlawrev-3436	1155	30	for	for	ADP
inlawrev-3436	1155	31	making	make	VERB
inlawrev-3436	1155	32	its	its	PRON
inlawrev-3436	1155	33	case	case	NOUN
inlawrev-3436	1155	34	to	to	ADP
inlawrev-3436	1155	35	the	the	DET
inlawrev-3436	1155	36	hearing	hearing	NOUN
inlawrev-3436	1155	37	officer/^^	officer/^^	NOUN
inlawrev-3436	1155	38	it	it	PRON
inlawrev-3436	1155	39	cited	cite	VERB
inlawrev-3436	1155	40	its	its	PRON
inlawrev-3436	1155	41	earlier	early	ADJ
inlawrev-3436	1155	42	holding	holding	NOUN
inlawrev-3436	1155	43	in	in	ADP
inlawrev-3436	1155	44	whitley	whitley	PROPN
inlawrev-3436	1155	45	prods	prod	VERB
inlawrev-3436	1155	46	.	.	PUNCT
inlawrev-3436	1155	47	,	,	PUNCT
inlawrev-3436	1155	48	inc	inc	PROPN
inlawrev-3436	1155	49	.	.	PROPN
inlawrev-3436	1156	1	v.	v.	ADP
inlawrev-3436	1156	2	state	state	PROPN
inlawrev-3436	1156	3	board	board	PROPN
inlawrev-3436	1156	4	of	of	ADP
inlawrev-3436	1156	5	tax	tax	PROPN
inlawrev-3436	1156	6	commissioners,"^^^	commissioners,"^^^	PROPN
inlawrev-3436	1156	7	where	where	SCONJ
inlawrev-3436	1156	8	it	it	PRON
inlawrev-3436	1156	9	similarly	similarly	ADV
inlawrev-3436	1156	10	upheld	uphold	VERB
inlawrev-3436	1156	11	a	a	DET
inlawrev-3436	1156	12	deficient	deficient	ADJ
inlawrev-3436	1156	13	final	final	ADJ
inlawrev-3436	1156	14	determination	determination	NOUN
inlawrev-3436	1156	15	because	because	SCONJ
inlawrev-3436	1156	16	of	of	ADP
inlawrev-3436	1156	17	a	a	DET
inlawrev-3436	1156	18	taxpayer	taxpayer	NOUN
inlawrev-3436	1156	19	's	's	PART
inlawrev-3436	1156	20	failure	failure	NOUN
inlawrev-3436	1156	21	to	to	PART
inlawrev-3436	1156	22	meet	meet	VERB
inlawrev-3436	1156	23	its	its	PRON
inlawrev-3436	1156	24	evidentiary	evidentiary	ADJ
inlawrev-3436	1156	25	burden/^^	burden/^^	PROPN
inlawrev-3436	1156	26	in	in	ADP
inlawrev-3436	1156	27	defense	defense	NOUN
inlawrev-3436	1156	28	of	of	ADP
inlawrev-3436	1156	29	the	the	DET
inlawrev-3436	1156	30	holding	holding	NOUN
inlawrev-3436	1156	31	,	,	PUNCT
inlawrev-3436	1156	32	the	the	DET
inlawrev-3436	1156	33	court	court	NOUN
inlawrev-3436	1156	34	rhetorically	rhetorically	ADV
inlawrev-3436	1156	35	asked	ask	VERB
inlawrev-3436	1156	36	:	:	PUNCT
inlawrev-3436	1156	37	"	"	PUNCT
inlawrev-3436	1156	38	if	if	SCONJ
inlawrev-3436	1156	39	a	a	DET
inlawrev-3436	1156	40	taxpayer	taxpayer	NOUN
inlawrev-3436	1156	41	cares	care	VERB
inlawrev-3436	1156	42	so	so	ADV
inlawrev-3436	1156	43	little	little	ADJ
inlawrev-3436	1156	44	about	about	ADP
inlawrev-3436	1156	45	its	its	PRON
inlawrev-3436	1156	46	case	case	NOUN
inlawrev-3436	1156	47	that	that	SCONJ
inlawrev-3436	1156	48	it	it	PRON
inlawrev-3436	1156	49	does	do	AUX
inlawrev-3436	1156	50	not	not	PART
inlawrev-3436	1156	51	make	make	VERB
inlawrev-3436	1156	52	a	a	DET
inlawrev-3436	1156	53	strong	strong	ADJ
inlawrev-3436	1156	54	factual	factual	ADJ
inlawrev-3436	1156	55	case	case	NOUN
inlawrev-3436	1156	56	at	at	ADP
inlawrev-3436	1156	57	the	the	DET
inlawrev-3436	1156	58	administrative	administrative	ADJ
inlawrev-3436	1156	59	level	level	NOUN
inlawrev-3436	1156	60	,	,	PUNCT
inlawrev-3436	1156	61	why	why	SCONJ
inlawrev-3436	1156	62	should	should	AUX
inlawrev-3436	1156	63	the	the	DET
inlawrev-3436	1156	64	state	state	NOUN
inlawrev-3436	1156	65	board	board	NOUN
inlawrev-3436	1156	66	care	care	VERB
inlawrev-3436	1156	67	any	any	PRON
inlawrev-3436	1156	68	more	more	ADJ
inlawrev-3436	1156	69	than	than	ADP
inlawrev-3436	1156	70	the	the	DET
inlawrev-3436	1156	71	taxpayer?"^^	taxpayer?"^^	NOUN
inlawrev-3436	1156	72	*	*	PROPN
inlawrev-3436	1157	1	f	f	X
inlawrev-3436	1157	2	,	,	PUNCT
inlawrev-3436	1157	3	indiana	indiana	PROPN
inlawrev-3436	1157	4	sales	sales	PROPN
inlawrev-3436	1157	5	&	&	CCONJ
inlawrev-3436	1157	6	use	use	VERB
inlawrev-3436	1157	7	taxes	taxis	NOUN
inlawrev-3436	1157	8	in	in	ADP
inlawrev-3436	1157	9	tri'states	tri'state	NOUN
inlawrev-3436	1157	10	double	double	ADJ
inlawrev-3436	1157	11	cola	cola	PROPN
inlawrev-3436	1157	12	bottling	bottling	PROPN
inlawrev-3436	1157	13	co.	co.	PROPN
inlawrev-3436	1157	14	v.	v.	ADP
inlawrev-3436	1157	15	department	department	PROPN
inlawrev-3436	1157	16	ofstate	ofstate	PROPN
inlawrev-3436	1157	17	revenue	revenue	NOUN
inlawrev-3436	1157	18	,	,	PUNCT
inlawrev-3436	1157	19	^^'^	^^'^	PROPN
inlawrev-3436	1157	20	a	a	DET
inlawrev-3436	1157	21	soft	soft	ADJ
inlawrev-3436	1157	22	drink	drink	NOUN
inlawrev-3436	1157	23	bottling	bottle	VERB
inlawrev-3436	1157	24	company	company	NOUN
inlawrev-3436	1157	25	appealed	appeal	VERB
inlawrev-3436	1157	26	the	the	DET
inlawrev-3436	1157	27	idsr	idsr	NOUN
inlawrev-3436	1157	28	assessment	assessment	NOUN
inlawrev-3436	1157	29	of	of	ADP
inlawrev-3436	1157	30	use	use	NOUN
inlawrev-3436	1157	31	tax	tax	NOUN
inlawrev-3436	1157	32	on	on	ADP
inlawrev-3436	1157	33	purchases	purchase	NOUN
inlawrev-3436	1157	34	made	make	VERB
inlawrev-3436	1157	35	in	in	ADP
inlawrev-3436	1157	36	connection	connection	NOUN
inlawrev-3436	1157	37	with	with	ADP
inlawrev-3436	1157	38	its	its	PRON
inlawrev-3436	1157	39	business	business	NOUN
inlawrev-3436	1157	40	operations	operation	NOUN
inlawrev-3436	1157	41	.	.	PUNCT
inlawrev-3436	1158	1	"*^^	"*^^	NOUN
inlawrev-3436	1158	2	specifically	specifically	ADV
inlawrev-3436	1158	3	,	,	PUNCT
inlawrev-3436	1158	4	the	the	DET
inlawrev-3436	1158	5	court	court	NOUN
inlawrev-3436	1158	6	considered	consider	VERB
inlawrev-3436	1158	7	whether	whether	SCONJ
inlawrev-3436	1158	8	tri	tri	ADJ
inlawrev-3436	1158	9	-	-	NOUN
inlawrev-3436	1158	10	states	state	NOUN
inlawrev-3436	1158	11	double	double	ADJ
inlawrev-3436	1158	12	cola	cola	PROPN
inlawrev-3436	1158	13	bottling	bottling	PROPN
inlawrev-3436	1158	14	co.	co.	PROPN
inlawrev-3436	1158	15	(	(	PUNCT
inlawrev-3436	1158	16	"	"	PUNCT
inlawrev-3436	1158	17	tri	tri	ADJ
inlawrev-3436	1158	18	-	-	NOUN
inlawrev-3436	1158	19	states	state	NOUN
inlawrev-3436	1158	20	"	"	PUNCT
inlawrev-3436	1158	21	)	)	PUNCT
inlawrev-3436	1158	22	,	,	PUNCT
inlawrev-3436	1158	23	owed	owe	VERB
inlawrev-3436	1158	24	use	use	NOUN
inlawrev-3436	1158	25	tax	tax	NOUN
inlawrev-3436	1158	26	for	for	ADP
inlawrev-3436	1158	27	(	(	PUNCT
inlawrev-3436	1158	28	1	1	X
inlawrev-3436	1158	29	)	)	PUNCT
inlawrev-3436	1158	30	uniforms	uniform	NOUN
inlawrev-3436	1158	31	purchased	purchase	VERB
inlawrev-3436	1158	32	for	for	ADP
inlawrev-3436	1158	33	employees	employee	NOUN
inlawrev-3436	1158	34	,	,	PUNCT
inlawrev-3436	1158	35	(	(	PUNCT
inlawrev-3436	1158	36	2	2	X
inlawrev-3436	1158	37	)	)	PUNCT
inlawrev-3436	1158	38	glass	glass	NOUN
inlawrev-3436	1158	39	-	-	PUNCT
inlawrev-3436	1158	40	front	front	NOUN
inlawrev-3436	1158	41	coolers	cooler	NOUN
inlawrev-3436	1158	42	provided	provide	VERB
inlawrev-3436	1158	43	to	to	ADP
inlawrev-3436	1158	44	retailers	retailer	NOUN
inlawrev-3436	1158	45	who	who	PRON
inlawrev-3436	1158	46	sell	sell	VERB
inlawrev-3436	1158	47	tri	tri	ADJ
inlawrev-3436	1158	48	-	-	ADJ
inlawrev-3436	1158	49	state	state	NOUN
inlawrev-3436	1158	50	's	's	PART
inlawrev-3436	1158	51	products	product	NOUN
inlawrev-3436	1158	52	,	,	PUNCT
inlawrev-3436	1158	53	and	and	CCONJ
inlawrev-3436	1158	54	(	(	PUNCT
inlawrev-3436	1158	55	3	3	X
inlawrev-3436	1158	56	)	)	PUNCT
inlawrev-3436	1158	57	computer	computer	NOUN
inlawrev-3436	1158	58	equipment	equipment	NOUN
inlawrev-3436	1158	59	purchased	purchase	VERB
inlawrev-3436	1158	60	from	from	ADP
inlawrev-3436	1158	61	an	an	DET
inlawrev-3436	1158	62	out	out	ADV
inlawrev-3436	1158	63	-	-	PUNCT
inlawrev-3436	1158	64	of	of	ADP
inlawrev-3436	1158	65	-	-	PUNCT
inlawrev-3436	1158	66	state	state	NOUN
inlawrev-3436	1158	67	retailer/	retailer/	NUM
inlawrev-3436	1158	68	"	"	PUNCT
inlawrev-3436	1158	69	*	*	NOUN
inlawrev-3436	1158	70	'	'	PUNCT
inlawrev-3436	1158	71	in	in	ADP
inlawrev-3436	1158	72	finding	find	VERB
inlawrev-3436	1158	73	in	in	ADP
inlawrev-3436	1158	74	favor	favor	NOUN
inlawrev-3436	1158	75	of	of	ADP
inlawrev-3436	1158	76	the	the	DET
inlawrev-3436	1158	77	idsr	idsr	NOUN
inlawrev-3436	1158	78	's	's	PART
inlawrev-3436	1158	79	assessment	assessment	NOUN
inlawrev-3436	1158	80	of	of	ADP
inlawrev-3436	1158	81	use	use	NOUN
inlawrev-3436	1158	82	tax	tax	NOUN
inlawrev-3436	1158	83	liability	liability	NOUN
inlawrev-3436	1158	84	for	for	ADP
inlawrev-3436	1158	85	the	the	DET
inlawrev-3436	1158	86	uniforms	uniform	NOUN
inlawrev-3436	1158	87	,	,	PUNCT
inlawrev-3436	1158	88	the	the	DET
inlawrev-3436	1158	89	court	court	NOUN
inlawrev-3436	1158	90	rejected	reject	VERB
inlawrev-3436	1158	91	tri	tri	ADJ
inlawrev-3436	1158	92	-	-	ADJ
inlawrev-3436	1158	93	state	state	NOUN
inlawrev-3436	1158	94	's	's	PART
inlawrev-3436	1158	95	argument	argument	NOUN
inlawrev-3436	1158	96	that	that	SCONJ
inlawrev-3436	1158	97	an	an	DET
inlawrev-3436	1158	98	exemption	exemption	NOUN
inlawrev-3436	1158	99	applied	apply	VERB
inlawrev-3436	1158	100	.	.	PUNCT
inlawrev-3436	1159	1	"^^	"^^	VERB
inlawrev-3436	1159	2	an	an	DET
inlawrev-3436	1159	3	exemption	exemption	NOUN
inlawrev-3436	1159	4	from	from	ADP
inlawrev-3436	1159	5	sales	sale	NOUN
inlawrev-3436	1159	6	and	and	CCONJ
inlawrev-3436	1159	7	use	use	VERB
inlawrev-3436	1159	8	tax	tax	NOUN
inlawrev-3436	1159	9	is	be	AUX
inlawrev-3436	1159	10	available	available	ADJ
inlawrev-3436	1159	11	for	for	ADP
inlawrev-3436	1159	12	"	"	PUNCT
inlawrev-3436	1159	13	[	[	X
inlawrev-3436	1159	14	sjafety	sjafety	NOUN
inlawrev-3436	1159	15	clothing	clothing	NOUN
inlawrev-3436	1159	16	.	.	PUNCT
inlawrev-3436	1159	17	.	.	PUNCT
inlawrev-3436	1159	18	.	.	PUNCT
inlawrev-3436	1160	1	[	[	X
inlawrev-3436	1160	2	that	that	PRON
inlawrev-3436	1160	3	]	]	PUNCT
inlawrev-3436	1160	4	is	be	AUX
inlawrev-3436	1160	5	required	require	VERB
inlawrev-3436	1160	6	to	to	ADP
inlawrev-3436	1160	7	.	.	PUNCT
inlawrev-3436	1160	8	.	.	PUNCT
inlawrev-3436	1160	9	.	.	PUNCT
inlawrev-3436	1161	1	prevent	prevent	VERB
inlawrev-3436	1161	2	contamination	contamination	NOUN
inlawrev-3436	1161	3	of	of	ADP
inlawrev-3436	1161	4	the	the	DET
inlawrev-3436	1161	5	product	product	NOUN
inlawrev-3436	1161	6	during	during	ADP
inlawrev-3436	1161	7	production	production	NOUN
inlawrev-3436	1161	8	.	.	PUNCT
inlawrev-3436	1162	1	"*"*^	"*"*^	PUNCT
inlawrev-3436	1162	2	the	the	DET
inlawrev-3436	1162	3	court	court	NOUN
inlawrev-3436	1162	4	found	find	VERB
inlawrev-3436	1162	5	that	that	SCONJ
inlawrev-3436	1162	6	the	the	DET
inlawrev-3436	1162	7	key	key	ADJ
inlawrev-3436	1162	8	issue	issue	NOUN
inlawrev-3436	1162	9	was	be	AUX
inlawrev-3436	1162	10	whether	whether	SCONJ
inlawrev-3436	1162	11	tri	tri	ADJ
inlawrev-3436	1162	12	-	-	NOUN
inlawrev-3436	1162	13	states	state	NOUN
inlawrev-3436	1162	14	established	establish	VERB
inlawrev-3436	1162	15	that	that	SCONJ
inlawrev-3436	1162	16	the	the	DET
inlawrev-3436	1162	17	uniforms	uniform	NOUN
inlawrev-3436	1162	18	were	be	AUX
inlawrev-3436	1162	19	required	require	VERB
inlawrev-3436	1162	20	to	to	PART
inlawrev-3436	1162	21	prevent	prevent	VERB
inlawrev-3436	1162	22	contamination	contamination	NOUN
inlawrev-3436	1162	23	.	.	PUNCT
inlawrev-3436	1163	1	"	"	PUNCT
inlawrev-3436	1163	2	*	*	PUNCT
inlawrev-3436	1163	3	"	"	PUNCT
inlawrev-3436	1163	4	*	*	NOUN
inlawrev-3436	1163	5	*	*	PUNCT
inlawrev-3436	1163	6	the	the	DET
inlawrev-3436	1163	7	court	court	NOUN
inlawrev-3436	1163	8	held	hold	VERB
inlawrev-3436	1163	9	that	that	SCONJ
inlawrev-3436	1163	10	simply	simply	ADV
inlawrev-3436	1163	11	showing	show	VERB
inlawrev-3436	1163	12	that	that	SCONJ
inlawrev-3436	1163	13	the	the	DET
inlawrev-3436	1163	14	uniforms	uniform	NOUN
inlawrev-3436	1163	15	reduce	reduce	VERB
inlawrev-3436	1163	16	the	the	DET
inlawrev-3436	1163	17	possibility	possibility	NOUN
inlawrev-3436	1163	18	of	of	ADP
inlawrev-3436	1163	19	contamination	contamination	NOUN
inlawrev-3436	1163	20	was	be	AUX
inlawrev-3436	1163	21	not	not	PART
inlawrev-3436	1163	22	enough	enough	ADJ
inlawrev-3436	1163	23	to	to	PART
inlawrev-3436	1163	24	meet	meet	VERB
inlawrev-3436	1163	25	that	that	DET
inlawrev-3436	1163	26	burden	burden	NOUN
inlawrev-3436	1163	27	.	.	PUNCT
inlawrev-3436	1164	1	"*"*^	"*"*^	PUNCT
inlawrev-3436	1164	2	in	in	ADP
inlawrev-3436	1164	3	finding	find	VERB
inlawrev-3436	1164	4	that	that	SCONJ
inlawrev-3436	1164	5	tri	tri	NOUN
inlawrev-3436	1164	6	-	-	NOUN
inlawrev-3436	1164	7	states	state	NOUN
inlawrev-3436	1164	8	did	do	AUX
inlawrev-3436	1164	9	not	not	PART
inlawrev-3436	1164	10	qualify	qualify	VERB
inlawrev-3436	1164	11	for	for	ADP
inlawrev-3436	1164	12	the	the	DET
inlawrev-3436	1164	13	434	434	NUM
inlawrev-3436	1164	14	.	.	PUNCT
inlawrev-3436	1165	1	at	at	ADP
inlawrev-3436	1165	2	trial	trial	NOUN
inlawrev-3436	1165	3	before	before	ADP
inlawrev-3436	1165	4	the	the	DET
inlawrev-3436	1165	5	tax	tax	NOUN
inlawrev-3436	1165	6	court	court	NOUN
inlawrev-3436	1165	7	,	,	PUNCT
inlawrev-3436	1165	8	hn	hn	PROPN
inlawrev-3436	1165	9	gave	give	VERB
inlawrev-3436	1165	10	responses	response	NOUN
inlawrev-3436	1165	11	to	to	ADP
inlawrev-3436	1165	12	the	the	DET
inlawrev-3436	1165	13	state	state	NOUN
inlawrev-3436	1165	14	board	board	NOUN
inlawrev-3436	1165	15	's	's	PART
inlawrev-3436	1165	16	interrogatories	interrogatory	NOUN
inlawrev-3436	1165	17	which	which	PRON
inlawrev-3436	1165	18	would	would	AUX
inlawrev-3436	1165	19	have	have	AUX
inlawrev-3436	1165	20	conclusively	conclusively	ADV
inlawrev-3436	1165	21	demonstrated	demonstrate	VERB
inlawrev-3436	1165	22	errors	error	NOUN
inlawrev-3436	1165	23	in	in	ADP
inlawrev-3436	1165	24	the	the	DET
inlawrev-3436	1165	25	assessment	assessment	NOUN
inlawrev-3436	1165	26	.	.	PUNCT
inlawrev-3436	1166	1	however	however	ADV
inlawrev-3436	1166	2	,	,	PUNCT
inlawrev-3436	1166	3	because	because	SCONJ
inlawrev-3436	1166	4	the	the	DET
inlawrev-3436	1166	5	responses	response	NOUN
inlawrev-3436	1166	6	contained	contain	VERB
inlawrev-3436	1166	7	factual	factual	ADJ
inlawrev-3436	1166	8	assertions	assertion	NOUN
inlawrev-3436	1166	9	not	not	PART
inlawrev-3436	1166	10	made	make	VERB
inlawrev-3436	1166	11	at	at	ADP
inlawrev-3436	1166	12	the	the	DET
inlawrev-3436	1166	13	administrative	administrative	ADJ
inlawrev-3436	1166	14	level	level	NOUN
inlawrev-3436	1166	15	,	,	PUNCT
inlawrev-3436	1166	16	the	the	DET
inlawrev-3436	1166	17	tax	tax	NOUN
inlawrev-3436	1166	18	court	court	NOUN
inlawrev-3436	1166	19	did	do	AUX
inlawrev-3436	1166	20	not	not	PART
inlawrev-3436	1166	21	consider	consider	VERB
inlawrev-3436	1166	22	them	they	PRON
inlawrev-3436	1166	23	in	in	ADP
inlawrev-3436	1166	24	its	its	PRON
inlawrev-3436	1166	25	decision	decision	NOUN
inlawrev-3436	1166	26	.	.	PUNCT
inlawrev-3436	1167	1	435	435	NUM
inlawrev-3436	1167	2	.	.	PUNCT
inlawrev-3436	1167	3	hoogenboom	hoogenboom	NOUN
inlawrev-3436	1167	4	-	-	PUNCT
inlawrev-3436	1167	5	nofziger	nofziger	NOUN
inlawrev-3436	1167	6	,	,	PUNCT
inlawrev-3436	1167	7	715	715	NUM
inlawrev-3436	1167	8	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1167	9	at	at	ADP
inlawrev-3436	1167	10	1024	1024	NUM
inlawrev-3436	1167	11	-	-	SYM
inlawrev-3436	1167	12	25	25	NUM
inlawrev-3436	1167	13	.	.	PUNCT
inlawrev-3436	1168	1	436	436	NUM
inlawrev-3436	1168	2	.	.	X
inlawrev-3436	1169	1	704	704	NUM
inlawrev-3436	1169	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1169	3	1	1	NUM
inlawrev-3436	1169	4	1	1	NUM
inlawrev-3436	1169	5	13	13	NUM
inlawrev-3436	1169	6	,	,	PUNCT
inlawrev-3436	1169	7	1	1	NUM
inlawrev-3436	1169	8	1	1	NUM
inlawrev-3436	1169	9	16	16	NUM
inlawrev-3436	1169	10	-	-	SYM
inlawrev-3436	1169	11	21	21	NUM
inlawrev-3436	1169	12	(	(	PUNCT
inlawrev-3436	1169	13	ind	ind	NOUN
inlawrev-3436	1169	14	.	.	PUNCT
inlawrev-3436	1170	1	tax	tax	NOUN
inlawrev-3436	1170	2	ct	ct	NUM
inlawrev-3436	1170	3	1998	1998	NUM
inlawrev-3436	1170	4	)	)	PUNCT
inlawrev-3436	1170	5	,	,	PUNCT
inlawrev-3436	1170	6	review	review	NOUN
inlawrev-3436	1170	7	denied	deny	VERB
inlawrev-3436	1170	8	,	,	PUNCT
inlawrev-3436	1170	9	714	714	NUM
inlawrev-3436	1170	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1170	11	174	174	NUM
inlawrev-3436	1170	12	(	(	PUNCT
inlawrev-3436	1170	13	ind	ind	NOUN
inlawrev-3436	1170	14	.	.	PUNCT
inlawrev-3436	1170	15	1999	1999	NUM
inlawrev-3436	1170	16	)	)	PUNCT
inlawrev-3436	1170	17	(	(	PUNCT
inlawrev-3436	1170	18	mem	mem	X
inlawrev-3436	1170	19	.	.	PUNCT
inlawrev-3436	1170	20	)	)	PUNCT
inlawrev-3436	1171	1	43	43	NUM
inlawrev-3436	1171	2	7	7	NUM
inlawrev-3436	1171	3	.	.	PUNCT
inlawrev-3436	1172	1	see	see	VERB
inlawrev-3436	1172	2	hoogenboom	hoogenboom	NOUN
inlawrev-3436	1172	3	-	-	PUNCT
inlawrev-3436	1172	4	nofziger	nofziger	NOUN
inlawrev-3436	1172	5	,	,	PUNCT
inlawrev-3436	1172	6	7	7	NUM
inlawrev-3436	1172	7	1	1	NUM
inlawrev-3436	1172	8	5	5	NUM
inlawrev-3436	1172	9	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1172	10	at	at	ADP
inlawrev-3436	1172	11	1	1	NUM
inlawrev-3436	1172	12	023	023	NUM
inlawrev-3436	1172	13	(	(	PUNCT
inlawrev-3436	1172	14	citing	cite	VERB
inlawrev-3436	1172	15	whitley	whitley	PROPN
inlawrev-3436	1172	16	,	,	PUNCT
inlawrev-3436	1172	17	704	704	NUM
inlawrev-3436	1172	18	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1172	19	at	at	ADP
inlawrev-3436	1172	20	1	1	NUM
inlawrev-3436	1172	21	1	1	NUM
inlawrev-3436	1172	22	1	1	NUM
inlawrev-3436	1172	23	6	6	NUM
inlawrev-3436	1172	24	-	-	SYM
inlawrev-3436	1172	25	2	2	NUM
inlawrev-3436	1172	26	1	1	NUM
inlawrev-3436	1172	27	)	)	PUNCT
inlawrev-3436	1172	28	.	.	PUNCT
inlawrev-3436	1173	1	438	438	NUM
inlawrev-3436	1173	2	.	.	PUNCT
inlawrev-3436	1174	1	i	i	PRON
inlawrev-3436	1174	2	d	d	PROPN
inlawrev-3436	1174	3	439	439	NUM
inlawrev-3436	1174	4	.	.	PUNCT
inlawrev-3436	1175	1	706	706	NUM
inlawrev-3436	1175	2	n.e.2d	n.e.2d	NUM
inlawrev-3436	1175	3	282	282	NUM
inlawrev-3436	1175	4	(	(	PUNCT
inlawrev-3436	1175	5	ind	ind	NOUN
inlawrev-3436	1175	6	.	.	PUNCT
inlawrev-3436	1176	1	tax	tax	PROPN
inlawrev-3436	1177	1	ct	ct	PROPN
inlawrev-3436	1177	2	.	.	PROPN
inlawrev-3436	1177	3	1	1	NUM
inlawrev-3436	1177	4	999	999	NUM
inlawrev-3436	1177	5	)	)	PUNCT
inlawrev-3436	1177	6	.	.	PUNCT
inlawrev-3436	1178	1	440	440	NUM
inlawrev-3436	1178	2	.	.	PUNCT
inlawrev-3436	1179	1	see	see	VERB
inlawrev-3436	1179	2	i	i	PRON
inlawrev-3436	1179	3	d.	d.	PROPN
inlawrev-3436	1179	4	indiana	indiana	PROPN
inlawrev-3436	1179	5	imposes	impose	VERB
inlawrev-3436	1179	6	a	a	DET
inlawrev-3436	1179	7	use	use	NOUN
inlawrev-3436	1179	8	tax	tax	NOUN
inlawrev-3436	1179	9	on	on	ADP
inlawrev-3436	1179	10	the	the	DET
inlawrev-3436	1179	11	use	use	NOUN
inlawrev-3436	1179	12	,	,	PUNCT
inlawrev-3436	1179	13	storage	storage	NOUN
inlawrev-3436	1179	14	or	or	CCONJ
inlawrev-3436	1179	15	consumption	consumption	NOUN
inlawrev-3436	1179	16	of	of	ADP
inlawrev-3436	1179	17	tangible	tangible	ADJ
inlawrev-3436	1179	18	personal	personal	ADJ
inlawrev-3436	1179	19	property	property	NOUN
inlawrev-3436	1179	20	in	in	ADP
inlawrev-3436	1179	21	indiana	indiana	PROPN
inlawrev-3436	1179	22	;	;	PUNCT
inlawrev-3436	1179	23	see	see	VERB
inlawrev-3436	1179	24	ind	ind	PROPN
inlawrev-3436	1179	25	.	.	PUNCT
inlawrev-3436	1180	1	code	code	PROPN
inlawrev-3436	1180	2	§	§	PROPN
inlawrev-3436	1180	3	6	6	NUM
inlawrev-3436	1180	4	-	-	SYM
inlawrev-3436	1180	5	2.5	2.5	NUM
inlawrev-3436	1180	6	-	-	PUNCT
inlawrev-3436	1180	7	3	3	NUM
inlawrev-3436	1180	8	-	-	SYM
inlawrev-3436	1180	9	2	2	NUM
inlawrev-3436	1180	10	(	(	PUNCT
inlawrev-3436	1180	11	1998	1998	NUM
inlawrev-3436	1180	12	)	)	PUNCT
inlawrev-3436	1180	13	,	,	PUNCT
inlawrev-3436	1180	14	as	as	ADP
inlawrev-3436	1180	15	a	a	DET
inlawrev-3436	1180	16	complement	complement	NOUN
inlawrev-3436	1180	17	to	to	ADP
inlawrev-3436	1180	18	the	the	DET
inlawrev-3436	1180	19	sales	sale	NOUN
inlawrev-3436	1180	20	tax	tax	NOUN
inlawrev-3436	1180	21	imposed	impose	VERB
inlawrev-3436	1180	22	on	on	ADP
inlawrev-3436	1180	23	all	all	DET
inlawrev-3436	1180	24	retail	retail	ADJ
inlawrev-3436	1180	25	transactions	transaction	NOUN
inlawrev-3436	1180	26	in	in	ADP
inlawrev-3436	1180	27	indiana	indiana	PROPN
inlawrev-3436	1180	28	.	.	PUNCT
inlawrev-3436	1181	1	i	i	PRON
inlawrev-3436	1181	2	d.	d.	PROPN
inlawrev-3436	1181	3	§	§	PROPN
inlawrev-3436	1181	4	6	6	NUM
inlawrev-3436	1181	5	-	-	SYM
inlawrev-3436	1181	6	2.5	2.5	NUM
inlawrev-3436	1181	7	-	-	PUNCT
inlawrev-3436	1181	8	2	2	NUM
inlawrev-3436	1181	9	-	-	SYM
inlawrev-3436	1181	10	1	1	NUM
inlawrev-3436	1181	11	.	.	PUNCT
inlawrev-3436	1181	12	441	441	NUM
inlawrev-3436	1181	13	.	.	PUNCT
inlawrev-3436	1182	1	see	see	VERB
inlawrev-3436	1182	2	tri	tri	ADJ
inlawrev-3436	1182	3	-	-	ADJ
inlawrev-3436	1182	4	states	state	NOUN
inlawrev-3436	1182	5	double	double	ADJ
inlawrev-3436	1182	6	cola	cola	PROPN
inlawrev-3436	1182	7	bottling	bottling	PROPN
inlawrev-3436	1182	8	co.	co.	PROPN
inlawrev-3436	1182	9	,	,	PUNCT
inlawrev-3436	1182	10	706	706	NUM
inlawrev-3436	1182	11	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1182	12	at	at	ADP
inlawrev-3436	1182	13	282	282	NUM
inlawrev-3436	1182	14	.	.	PUNCT
inlawrev-3436	1183	1	442	442	NUM
inlawrev-3436	1183	2	.	.	PUNCT
inlawrev-3436	1184	1	see	see	VERB
inlawrev-3436	1184	2	i	i	PRON
inlawrev-3436	1184	3	d.	d.	PROPN
inlawrev-3436	1184	4	at	at	ADP
inlawrev-3436	1184	5	284	284	NUM
inlawrev-3436	1184	6	.	.	PUNCT
inlawrev-3436	1185	1	443	443	NUM
inlawrev-3436	1185	2	.	.	PUNCT
inlawrev-3436	1186	1	i	i	PRON
inlawrev-3436	1186	2	d	d	PROPN
inlawrev-3436	1186	3	(	(	PUNCT
inlawrev-3436	1186	4	citing	cite	VERB
inlawrev-3436	1186	5	ind	ind	NOUN
inlawrev-3436	1186	6	.	.	PUNCT
inlawrev-3436	1187	1	admin	admin	PROPN
inlawrev-3436	1187	2	.	.	PUNCT
inlawrev-3436	1188	1	code	code	PROPN
inlawrev-3436	1188	2	tit	tit	PROPN
inlawrev-3436	1188	3	.	.	PUNCT
inlawrev-3436	1189	1	45	45	NUM
inlawrev-3436	1189	2	,	,	PUNCT
inlawrev-3436	1189	3	r.	r.	NOUN
inlawrev-3436	1189	4	2.2	2.2	NUM
inlawrev-3436	1189	5	-	-	SYM
inlawrev-3436	1189	6	5	5	NUM
inlawrev-3436	1189	7	-	-	PUNCT
inlawrev-3436	1189	8	8(c)(2)(f	8(c)(2)(f	NUM
inlawrev-3436	1189	9	)	)	PUNCT
inlawrev-3436	1189	10	(	(	PUNCT
inlawrev-3436	1189	11	1996	1996	NUM
inlawrev-3436	1189	12	)	)	PUNCT
inlawrev-3436	1189	13	)	)	PUNCT
inlawrev-3436	1189	14	.	.	PUNCT
inlawrev-3436	1190	1	444	444	NUM
inlawrev-3436	1190	2	.	.	PUNCT
inlawrev-3436	1190	3	see	see	VERB
inlawrev-3436	1190	4	i	i	PRON
inlawrev-3436	1190	5	d.	d.	PROPN
inlawrev-3436	1190	6	445	445	NUM
inlawrev-3436	1190	7	.	.	PUNCT
inlawrev-3436	1191	1	see	see	VERB
inlawrev-3436	1191	2	i	i	PROPN
inlawrev-3436	1191	3	d	d	PROPN
inlawrev-3436	1191	4	1488	1488	NUM
inlawrev-3436	1191	5	indiana	indiana	PROPN
inlawrev-3436	1191	6	law	law	PROPN
inlawrev-3436	1191	7	review	review	NOUN
inlawrev-3436	1191	8	[	[	X
inlawrev-3436	1191	9	vol	vol	NOUN
inlawrev-3436	1191	10	,	,	PUNCT
inlawrev-3436	1191	11	33:1455	33:1455	NUM
inlawrev-3436	1191	12	exemption	exemption	NOUN
inlawrev-3436	1191	13	,	,	PUNCT
inlawrev-3436	1191	14	the	the	DET
inlawrev-3436	1191	15	court	court	NOUN
inlawrev-3436	1191	16	focused	focus	VERB
inlawrev-3436	1191	17	on	on	ADP
inlawrev-3436	1191	18	the	the	DET
inlawrev-3436	1191	19	fact	fact	NOUN
inlawrev-3436	1191	20	that	that	SCONJ
inlawrev-3436	1191	21	the	the	DET
inlawrev-3436	1191	22	employees	employee	NOUN
inlawrev-3436	1191	23	were	be	AUX
inlawrev-3436	1191	24	allowed	allow	VERB
inlawrev-3436	1191	25	to	to	PART
inlawrev-3436	1191	26	wear	wear	VERB
inlawrev-3436	1191	27	the	the	DET
inlawrev-3436	1191	28	uniforms	uniform	NOUN
inlawrev-3436	1191	29	to	to	ADP
inlawrev-3436	1191	30	and	and	CCONJ
inlawrev-3436	1191	31	from	from	ADP
inlawrev-3436	1191	32	work	work	NOUN
inlawrev-3436	1191	33	and	and	CCONJ
inlawrev-3436	1191	34	during	during	ADP
inlawrev-3436	1191	35	breaks	break	NOUN
inlawrev-3436	1191	36	.	.	PUNCT
inlawrev-3436	1192	1	'^^	'^^	PROPN
inlawrev-3436	1192	2	the	the	DET
inlawrev-3436	1192	3	court	court	NOUN
inlawrev-3436	1192	4	next	next	ADV
inlawrev-3436	1192	5	considered	consider	VERB
inlawrev-3436	1192	6	whether	whether	SCONJ
inlawrev-3436	1192	7	the	the	DET
inlawrev-3436	1192	8	glass	glass	NOUN
inlawrev-3436	1192	9	-	-	PUNCT
inlawrev-3436	1192	10	front	front	NOUN
inlawrev-3436	1192	11	coolers	cooler	NOUN
inlawrev-3436	1192	12	provided	provide	VERB
inlawrev-3436	1192	13	to	to	ADP
inlawrev-3436	1192	14	retailers	retailer	NOUN
inlawrev-3436	1192	15	were	be	AUX
inlawrev-3436	1192	16	leased	lease	VERB
inlawrev-3436	1192	17	for	for	ADP
inlawrev-3436	1192	18	the	the	DET
inlawrev-3436	1192	19	purpose	purpose	NOUN
inlawrev-3436	1192	20	of	of	ADP
inlawrev-3436	1192	21	the	the	DET
inlawrev-3436	1192	22	use	use	NOUN
inlawrev-3436	1192	23	tax	tax	NOUN
inlawrev-3436	1192	24	lease	lease	NOUN
inlawrev-3436	1192	25	exemption	exemption	NOUN
inlawrev-3436	1192	26	.	.	PUNCT
inlawrev-3436	1193	1	"^^	"^^	PROPN
inlawrev-3436	1193	2	it	it	PRON
inlawrev-3436	1193	3	explained	explain	VERB
inlawrev-3436	1193	4	that	that	SCONJ
inlawrev-3436	1193	5	the	the	DET
inlawrev-3436	1193	6	lease	lease	NOUN
inlawrev-3436	1193	7	exemption	exemption	NOUN
inlawrev-3436	1193	8	exists	exist	VERB
inlawrev-3436	1193	9	to	to	PART
inlawrev-3436	1193	10	avoid	avoid	VERB
inlawrev-3436	1193	11	the	the	DET
inlawrev-3436	1193	12	tax	tax	NOUN
inlawrev-3436	1193	13	pyramiding"^"*^	pyramiding"^"*^	NOUN
inlawrev-3436	1193	14	that	that	PRON
inlawrev-3436	1193	15	would	would	AUX
inlawrev-3436	1193	16	otherwise	otherwise	ADV
inlawrev-3436	1193	17	occur	occur	VERB
inlawrev-3436	1193	18	if	if	SCONJ
inlawrev-3436	1193	19	a	a	DET
inlawrev-3436	1193	20	sales	sale	NOUN
inlawrev-3436	1193	21	/	/	SYM
inlawrev-3436	1193	22	use	use	NOUN
inlawrev-3436	1193	23	tax	tax	NOUN
inlawrev-3436	1193	24	was	be	AUX
inlawrev-3436	1193	25	imposed	impose	VERB
inlawrev-3436	1193	26	on	on	ADP
inlawrev-3436	1193	27	both	both	CCONJ
inlawrev-3436	1193	28	the	the	DET
inlawrev-3436	1193	29	purchase	purchase	NOUN
inlawrev-3436	1193	30	and	and	CCONJ
inlawrev-3436	1193	31	the	the	DET
inlawrev-3436	1193	32	subsequent	subsequent	ADJ
inlawrev-3436	1193	33	leasing	leasing	NOUN
inlawrev-3436	1193	34	of	of	ADP
inlawrev-3436	1193	35	an	an	DET
inlawrev-3436	1193	36	item	item	NOUN
inlawrev-3436	1193	37	.	.	PUNCT
inlawrev-3436	1194	1	"*^^	"*^^	NOUN
inlawrev-3436	1194	2	in	in	ADP
inlawrev-3436	1194	3	holding	hold	VERB
inlawrev-3436	1194	4	that	that	SCONJ
inlawrev-3436	1194	5	tri	tri	NOUN
inlawrev-3436	1194	6	-	-	NOUN
inlawrev-3436	1194	7	states	state	NOUN
inlawrev-3436	1194	8	was	be	AUX
inlawrev-3436	1194	9	not	not	PART
inlawrev-3436	1194	10	entitled	entitle	VERB
inlawrev-3436	1194	11	to	to	ADP
inlawrev-3436	1194	12	such	such	DET
inlawrev-3436	1194	13	an	an	DET
inlawrev-3436	1194	14	exemption	exemption	NOUN
inlawrev-3436	1194	15	,	,	PUNCT
inlawrev-3436	1194	16	the	the	DET
inlawrev-3436	1194	17	court	court	NOUN
inlawrev-3436	1194	18	determined	determine	VERB
inlawrev-3436	1194	19	that	that	SCONJ
inlawrev-3436	1194	20	the	the	DET
inlawrev-3436	1194	21	agreement	agreement	NOUN
inlawrev-3436	1194	22	with	with	ADP
inlawrev-3436	1194	23	the	the	DET
inlawrev-3436	1194	24	retailers	retailer	NOUN
inlawrev-3436	1194	25	did	do	AUX
inlawrev-3436	1194	26	not	not	PART
inlawrev-3436	1194	27	constitute	constitute	VERB
inlawrev-3436	1194	28	a	a	DET
inlawrev-3436	1194	29	lease	lease	NOUN
inlawrev-3436	1194	30	under	under	ADP
inlawrev-3436	1194	31	the	the	DET
inlawrev-3436	1194	32	ordinary	ordinary	ADJ
inlawrev-3436	1194	33	understanding	understanding	NOUN
inlawrev-3436	1194	34	of	of	ADP
inlawrev-3436	1194	35	the	the	DET
inlawrev-3436	1194	36	term/^^	term/^^	NOUN
inlawrev-3436	1194	37	therefore	therefore	ADV
inlawrev-3436	1194	38	,	,	PUNCT
inlawrev-3436	1194	39	that	that	SCONJ
inlawrev-3436	1194	40	transaction	transaction	NOUN
inlawrev-3436	1194	41	was	be	AUX
inlawrev-3436	1194	42	not	not	PART
inlawrev-3436	1194	43	subject	subject	ADJ
inlawrev-3436	1194	44	to	to	ADP
inlawrev-3436	1194	45	use	use	VERB
inlawrev-3436	1194	46	tax/^	tax/^	NOUN
inlawrev-3436	1194	47	'	'	PUNCT
inlawrev-3436	1194	48	because	because	SCONJ
inlawrev-3436	1194	49	the	the	DET
inlawrev-3436	1194	50	transaction	transaction	NOUN
inlawrev-3436	1194	51	was	be	AUX
inlawrev-3436	1194	52	not	not	PART
inlawrev-3436	1194	53	taxable	taxable	ADJ
inlawrev-3436	1194	54	as	as	ADP
inlawrev-3436	1194	55	a	a	DET
inlawrev-3436	1194	56	lease	lease	NOUN
inlawrev-3436	1194	57	,	,	PUNCT
inlawrev-3436	1194	58	no	no	DET
inlawrev-3436	1194	59	tax	tax	NOUN
inlawrev-3436	1194	60	pyramiding	pyramiding	NOUN
inlawrev-3436	1194	61	could	could	AUX
inlawrev-3436	1194	62	occur	occur	VERB
inlawrev-3436	1194	63	and	and	CCONJ
inlawrev-3436	1194	64	,	,	PUNCT
inlawrev-3436	1194	65	therefore	therefore	ADV
inlawrev-3436	1194	66	,	,	PUNCT
inlawrev-3436	1194	67	the	the	DET
inlawrev-3436	1194	68	exemption	exemption	NOUN
inlawrev-3436	1194	69	would	would	AUX
inlawrev-3436	1194	70	not	not	PART
inlawrev-3436	1194	71	apply	apply	VERB
inlawrev-3436	1194	72	/^^	/^^	PUNCT
inlawrev-3436	1194	73	finally	finally	ADV
inlawrev-3436	1194	74	,	,	PUNCT
inlawrev-3436	1194	75	the	the	DET
inlawrev-3436	1194	76	court	court	NOUN
inlawrev-3436	1194	77	held	hold	VERB
inlawrev-3436	1194	78	that	that	SCONJ
inlawrev-3436	1194	79	tri	tri	NOUN
inlawrev-3436	1194	80	-	-	NOUN
inlawrev-3436	1194	81	states	state	NOUN
inlawrev-3436	1194	82	was	be	AUX
inlawrev-3436	1194	83	liable	liable	ADJ
inlawrev-3436	1194	84	for	for	ADP
inlawrev-3436	1194	85	use	use	NOUN
inlawrev-3436	1194	86	tax	tax	NOUN
inlawrev-3436	1194	87	on	on	ADP
inlawrev-3436	1194	88	the	the	DET
inlawrev-3436	1194	89	computer	computer	NOUN
inlawrev-3436	1194	90	equipment	equipment	NOUN
inlawrev-3436	1194	91	purchase	purchase	NOUN
inlawrev-3436	1194	92	from	from	ADP
inlawrev-3436	1194	93	the	the	DET
inlawrev-3436	1194	94	kentucky	kentucky	PROPN
inlawrev-3436	1194	95	retailer	retailer	NOUN
inlawrev-3436	1194	96	even	even	ADV
inlawrev-3436	1194	97	though	though	SCONJ
inlawrev-3436	1194	98	the	the	DET
inlawrev-3436	1194	99	retailer	retailer	NOUN
inlawrev-3436	1194	100	allegedly	allegedly	ADV
inlawrev-3436	1194	101	collected	collect	VERB
inlawrev-3436	1194	102	the	the	DET
inlawrev-3436	1194	103	tax/^^	tax/^^	NOUN
inlawrev-3436	1194	104	the	the	DET
inlawrev-3436	1194	105	court	court	NOUN
inlawrev-3436	1194	106	explained	explain	VERB
inlawrev-3436	1194	107	that	that	SCONJ
inlawrev-3436	1194	108	a	a	DET
inlawrev-3436	1194	109	taxpayer	taxpayer	NOUN
inlawrev-3436	1194	110	is	be	AUX
inlawrev-3436	1194	111	only	only	ADV
inlawrev-3436	1194	112	relieved	relieve	VERB
inlawrev-3436	1194	113	of	of	ADP
inlawrev-3436	1194	114	its	its	PRON
inlawrev-3436	1194	115	liability	liability	NOUN
inlawrev-3436	1194	116	for	for	ADP
inlawrev-3436	1194	117	paying	pay	VERB
inlawrev-3436	1194	118	use	use	NOUN
inlawrev-3436	1194	119	tax	tax	NOUN
inlawrev-3436	1194	120	to	to	ADP
inlawrev-3436	1194	121	the	the	DET
inlawrev-3436	1194	122	state	state	NOUN
inlawrev-3436	1194	123	if	if	SCONJ
inlawrev-3436	1194	124	the	the	DET
inlawrev-3436	1194	125	retail	retail	ADJ
inlawrev-3436	1194	126	merchant	merchant	NOUN
inlawrev-3436	1194	127	is	be	AUX
inlawrev-3436	1194	128	engaged	engage	VERB
inlawrev-3436	1194	129	in	in	ADP
inlawrev-3436	1194	130	business	business	NOUN
inlawrev-3436	1194	131	in	in	ADP
inlawrev-3436	1194	132	indiana	indiana	PROPN
inlawrev-3436	1194	133	or	or	CCONJ
inlawrev-3436	1194	134	if	if	SCONJ
inlawrev-3436	1194	135	the	the	DET
inlawrev-3436	1194	136	retail	retail	ADJ
inlawrev-3436	1194	137	merchant	merchant	NOUN
inlawrev-3436	1194	138	has	have	VERB
inlawrev-3436	1194	139	permission	permission	NOUN
inlawrev-3436	1194	140	from	from	ADP
inlawrev-3436	1194	141	the	the	DET
inlawrev-3436	1194	142	idsr	idsr	NOUN
inlawrev-3436	1194	143	to	to	PART
inlawrev-3436	1194	144	collect	collect	VERB
inlawrev-3436	1194	145	the	the	DET
inlawrev-3436	1194	146	tax/^	tax/^	NOUN
inlawrev-3436	1194	147	"	"	PUNCT
inlawrev-3436	1194	148	*	*	VERB
inlawrev-3436	1194	149	in	in	ADP
inlawrev-3436	1194	150	this	this	DET
inlawrev-3436	1194	151	case	case	NOUN
inlawrev-3436	1194	152	,	,	PUNCT
inlawrev-3436	1194	153	tri	tri	ADJ
inlawrev-3436	1194	154	-	-	NOUN
inlawrev-3436	1194	155	states	state	NOUN
inlawrev-3436	1194	156	did	do	VERB
inlawrev-3436	1194	157	neither	neither	CCONJ
inlawrev-3436	1194	158	and	and	CCONJ
inlawrev-3436	1194	159	,	,	PUNCT
inlawrev-3436	1194	160	therefore	therefore	ADV
inlawrev-3436	1194	161	,	,	PUNCT
inlawrev-3436	1194	162	remained	remain	VERB
inlawrev-3436	1194	163	liable	liable	ADJ
inlawrev-3436	1194	164	for	for	ADP
inlawrev-3436	1194	165	the	the	DET
inlawrev-3436	1194	166	use	use	NOUN
inlawrev-3436	1194	167	tax/^^	tax/^^	NOUN
inlawrev-3436	1194	168	the	the	DET
inlawrev-3436	1194	169	court	court	NOUN
inlawrev-3436	1194	170	noted	note	VERB
inlawrev-3436	1194	171	,	,	PUNCT
inlawrev-3436	1194	172	however	however	ADV
inlawrev-3436	1194	173	,	,	PUNCT
inlawrev-3436	1194	174	that	that	SCONJ
inlawrev-3436	1194	175	tri	tri	NOUN
inlawrev-3436	1194	176	-	-	NOUN
inlawrev-3436	1194	177	states	state	NOUN
inlawrev-3436	1194	178	could	could	AUX
inlawrev-3436	1194	179	seek	seek	VERB
inlawrev-3436	1194	180	to	to	PART
inlawrev-3436	1194	181	recover	recover	VERB
inlawrev-3436	1194	182	from	from	ADP
inlawrev-3436	1194	183	the	the	DET
inlawrev-3436	1194	184	retailer	retailer	NOUN
inlawrev-3436	1194	185	for	for	ADP
inlawrev-3436	1194	186	failure	failure	NOUN
inlawrev-3436	1194	187	to	to	PART
inlawrev-3436	1194	188	remit	remit	VERB
inlawrev-3436	1194	189	the	the	DET
inlawrev-3436	1194	190	tax/^^	tax/^^	NOUN
inlawrev-3436	1194	191	in	in	ADP
inlawrev-3436	1194	192	mynsberge	mynsberge	NOUN
inlawrev-3436	1194	193	v.	v.	ADP
inlawrev-3436	1194	194	department	department	PROPN
inlawrev-3436	1194	195	ofstate	ofstate	PROPN
inlawrev-3436	1194	196	revenuej^^^	revenuej^^^	PROPN
inlawrev-3436	1194	197	the	the	DET
inlawrev-3436	1194	198	tax	tax	NOUN
inlawrev-3436	1194	199	court	court	NOUN
inlawrev-3436	1194	200	held	hold	VERB
inlawrev-3436	1194	201	that	that	SCONJ
inlawrev-3436	1194	202	the	the	DET
inlawrev-3436	1194	203	original	original	ADJ
inlawrev-3436	1194	204	purchase	purchase	NOUN
inlawrev-3436	1194	205	of	of	ADP
inlawrev-3436	1194	206	electricity	electricity	NOUN
inlawrev-3436	1194	207	by	by	ADP
inlawrev-3436	1194	208	a	a	DET
inlawrev-3436	1194	209	landlord	landlord	NOUN
inlawrev-3436	1194	210	resulted	result	VERB
inlawrev-3436	1194	211	in	in	ADP
inlawrev-3436	1194	212	sales	sale	NOUN
inlawrev-3436	1194	213	tax	tax	NOUN
inlawrev-3436	1194	214	liability	liability	NOUN
inlawrev-3436	1194	215	to	to	ADP
inlawrev-3436	1194	216	that	that	DET
inlawrev-3436	1194	217	landlord	landlord	NOUN
inlawrev-3436	1194	218	even	even	ADV
inlawrev-3436	1194	219	though	though	SCONJ
inlawrev-3436	1194	220	he	he	PRON
inlawrev-3436	1194	221	"	"	PUNCT
inlawrev-3436	1194	222	resold	resold	VERB
inlawrev-3436	1194	223	"	"	PUNCT
inlawrev-3436	1194	224	it	it	PRON
inlawrev-3436	1194	225	to	to	ADP
inlawrev-3436	1194	226	his	his	PRON
inlawrev-3436	1194	227	tenant	tenant	NOUN
inlawrev-3436	1194	228	,	,	PUNCT
inlawrev-3436	1194	229	the	the	DET
inlawrev-3436	1194	230	ultimate	ultimate	ADJ
inlawrev-3436	1194	231	consumer/^^	consumer/^^	PROPN
inlawrev-3436	1194	232	the	the	DET
inlawrev-3436	1194	233	original	original	ADJ
inlawrev-3436	1194	234	tax	tax	NOUN
inlawrev-3436	1194	235	appeal	appeal	NOUN
inlawrev-3436	1194	236	was	be	AUX
inlawrev-3436	1194	237	brought	bring	VERB
inlawrev-3436	1194	238	by	by	ADP
inlawrev-3436	1194	239	"	"	PUNCT
inlawrev-3436	1194	240	richard	richard	PROPN
inlawrev-3436	1194	241	c.	c.	PROPN
inlawrev-3436	1194	242	mynsberge	mynsberge	PROPN
inlawrev-3436	1195	1	d	d	PROPN
inlawrev-3436	1195	2	/	/	SYM
inlawrev-3436	1195	3	b	b	NOUN
inlawrev-3436	1195	4	/	/	SYM
inlawrev-3436	1195	5	a	a	DET
inlawrev-3436	1195	6	rcm	rcm	PROPN
inlawrev-3436	1195	7	rentals	rental	NOUN
inlawrev-3436	1195	8	"	"	PUNCT
inlawrev-3436	1195	9	446	446	NUM
inlawrev-3436	1195	10	.	.	PUNCT
inlawrev-3436	1196	1	see	see	VERB
inlawrev-3436	1196	2	i	i	PRON
inlawrev-3436	1196	3	d.	d.	PROPN
inlawrev-3436	1196	4	447	447	NUM
inlawrev-3436	1196	5	.	.	PUNCT
inlawrev-3436	1197	1	the	the	DET
inlawrev-3436	1197	2	indiana	indiana	PROPN
inlawrev-3436	1197	3	code	code	PROPN
inlawrev-3436	1197	4	exempts	exempt	VERB
inlawrev-3436	1197	5	goods	good	NOUN
inlawrev-3436	1197	6	acquired	acquire	VERB
inlawrev-3436	1197	7	for	for	ADP
inlawrev-3436	1197	8	resale	resale	NOUN
inlawrev-3436	1197	9	,	,	PUNCT
inlawrev-3436	1197	10	rental	rental	NOUN
inlawrev-3436	1197	11	,	,	PUNCT
inlawrev-3436	1197	12	or	or	CCONJ
inlawrev-3436	1197	13	leasing	leasing	NOUN
inlawrev-3436	1197	14	,	,	PUNCT
inlawrev-3436	1197	15	from	from	ADP
inlawrev-3436	1197	16	sales	sale	NOUN
inlawrev-3436	1197	17	and	and	CCONJ
inlawrev-3436	1197	18	use	use	VERB
inlawrev-3436	1197	19	tax	tax	NOUN
inlawrev-3436	1197	20	.	.	PUNCT
inlawrev-3436	1198	1	see	see	VERB
inlawrev-3436	1198	2	ind	ind	PROPN
inlawrev-3436	1198	3	.	.	PUNCT
inlawrev-3436	1199	1	code	code	PROPN
inlawrev-3436	1199	2	ann	ann	PROPN
inlawrev-3436	1199	3	.	.	PUNCT
inlawrev-3436	1200	1	§	§	PROPN
inlawrev-3436	1200	2	6	6	NUM
inlawrev-3436	1200	3	-	-	SYM
inlawrev-3436	1200	4	2.5	2.5	NUM
inlawrev-3436	1200	5	-	-	PUNCT
inlawrev-3436	1200	6	5	5	NUM
inlawrev-3436	1200	7	-	-	SYM
inlawrev-3436	1200	8	8	8	NUM
inlawrev-3436	1200	9	(	(	PUNCT
inlawrev-3436	1200	10	west	west	NOUN
inlawrev-3436	1200	11	1989	1989	NUM
inlawrev-3436	1200	12	)	)	PUNCT
inlawrev-3436	1200	13	(	(	PUNCT
inlawrev-3436	1200	14	amended	amend	VERB
inlawrev-3436	1200	15	1990	1990	NUM
inlawrev-3436	1200	16	)	)	PUNCT
inlawrev-3436	1200	17	.	.	PUNCT
inlawrev-3436	1201	1	448	448	NUM
inlawrev-3436	1201	2	.	.	PUNCT
inlawrev-3436	1202	1	tax	tax	NOUN
inlawrev-3436	1202	2	pyramiding	pyramiding	NOUN
inlawrev-3436	1202	3	would	would	AUX
inlawrev-3436	1202	4	occur	occur	VERB
inlawrev-3436	1202	5	here	here	ADV
inlawrev-3436	1202	6	where	where	SCONJ
inlawrev-3436	1202	7	a	a	DET
inlawrev-3436	1202	8	sales	sale	NOUN
inlawrev-3436	1202	9	/	/	SYM
inlawrev-3436	1202	10	use	use	NOUN
inlawrev-3436	1202	11	tax	tax	NOUN
inlawrev-3436	1202	12	was	be	AUX
inlawrev-3436	1202	13	imposed	impose	VERB
inlawrev-3436	1202	14	on	on	ADP
inlawrev-3436	1202	15	the	the	DET
inlawrev-3436	1202	16	purchase	purchase	NOUN
inlawrev-3436	1202	17	/	/	SYM
inlawrev-3436	1202	18	use	use	NOUN
inlawrev-3436	1202	19	of	of	ADP
inlawrev-3436	1202	20	the	the	DET
inlawrev-3436	1202	21	cooler	cooler	NOUN
inlawrev-3436	1202	22	by	by	ADP
inlawrev-3436	1202	23	tri	tri	ADJ
inlawrev-3436	1202	24	-	-	NOUN
inlawrev-3436	1202	25	states	state	NOUN
inlawrev-3436	1202	26	followed	follow	VERB
inlawrev-3436	1202	27	by	by	ADP
inlawrev-3436	1202	28	additional	additional	ADJ
inlawrev-3436	1202	29	sales	sale	NOUN
inlawrev-3436	1202	30	tax	tax	NOUN
inlawrev-3436	1202	31	liability	liability	NOUN
inlawrev-3436	1202	32	under	under	ADP
inlawrev-3436	1202	33	section	section	NOUN
inlawrev-3436	1202	34	62.5	62.5	NUM
inlawrev-3436	1202	35	-	-	SYM
inlawrev-3436	1202	36	4	4	NUM
inlawrev-3436	1202	37	-	-	NUM
inlawrev-3436	1202	38	10(a	10(a	NUM
inlawrev-3436	1202	39	)	)	PUNCT
inlawrev-3436	1202	40	of	of	ADP
inlawrev-3436	1202	41	the	the	DET
inlawrev-3436	1202	42	indiana	indiana	PROPN
inlawrev-3436	1202	43	code	code	PROPN
inlawrev-3436	1202	44	imposed	impose	VERB
inlawrev-3436	1202	45	on	on	ADP
inlawrev-3436	1202	46	the	the	DET
inlawrev-3436	1202	47	leasing	leasing	NOUN
inlawrev-3436	1202	48	of	of	ADP
inlawrev-3436	1202	49	tangible	tangible	ADJ
inlawrev-3436	1202	50	personal	personal	ADJ
inlawrev-3436	1202	51	property	property	NOUN
inlawrev-3436	1202	52	to	to	ADP
inlawrev-3436	1202	53	the	the	DET
inlawrev-3436	1202	54	retailers	retailer	NOUN
inlawrev-3436	1202	55	.	.	PUNCT
inlawrev-3436	1203	1	449	449	X
inlawrev-3436	1203	2	.	.	PUNCT
inlawrev-3436	1204	1	see	see	VERB
inlawrev-3436	1204	2	tri	tri	ADJ
inlawrev-3436	1204	3	-	-	ADJ
inlawrev-3436	1204	4	states	state	NOUN
inlawrev-3436	1204	5	double	double	ADJ
inlawrev-3436	1204	6	cola	cola	PROPN
inlawrev-3436	1204	7	bottling	bottling	PROPN
inlawrev-3436	1204	8	co.	co.	PROPN
inlawrev-3436	1204	9	,	,	PUNCT
inlawrev-3436	1204	10	706	706	NUM
inlawrev-3436	1204	11	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1204	12	at	at	ADP
inlawrev-3436	1204	13	285	285	NUM
inlawrev-3436	1204	14	n.5	n.5	NOUN
inlawrev-3436	1204	15	.	.	PUNCT
inlawrev-3436	1205	1	450	450	NUM
inlawrev-3436	1205	2	.	.	PUNCT
inlawrev-3436	1205	3	see	see	VERB
inlawrev-3436	1205	4	i	i	PRON
inlawrev-3436	1205	5	d.	d.	PROPN
inlawrev-3436	1205	6	at	at	ADP
inlawrev-3436	1205	7	286	286	NUM
inlawrev-3436	1205	8	.	.	PUNCT
inlawrev-3436	1206	1	451	451	NUM
inlawrev-3436	1206	2	.	.	PUNCT
inlawrev-3436	1207	1	see	see	VERB
inlawrev-3436	1207	2	i	i	PROPN
inlawrev-3436	1207	3	d	d	PROPN
inlawrev-3436	1207	4	452	452	NUM
inlawrev-3436	1207	5	.	.	PUNCT
inlawrev-3436	1208	1	see	see	VERB
inlawrev-3436	1208	2	i	i	PRON
inlawrev-3436	1208	3	d	d	PROPN
inlawrev-3436	1208	4	453	453	NUM
inlawrev-3436	1208	5	.	.	PUNCT
inlawrev-3436	1209	1	see	see	VERB
inlawrev-3436	1209	2	i	i	PRON
inlawrev-3436	1209	3	d.	d.	PROPN
inlawrev-3436	1209	4	454	454	NUM
inlawrev-3436	1209	5	.	.	PUNCT
inlawrev-3436	1210	1	see	see	VERB
inlawrev-3436	1210	2	i	i	PRON
inlawrev-3436	1210	3	d	d	PROPN
inlawrev-3436	1210	4	at	at	ADP
inlawrev-3436	1210	5	287	287	NUM
inlawrev-3436	1210	6	(	(	PUNCT
inlawrev-3436	1210	7	citing	cite	VERB
inlawrev-3436	1210	8	ind	ind	NOUN
inlawrev-3436	1210	9	.	.	PUNCT
inlawrev-3436	1211	1	codeann	codeann	PROPN
inlawrev-3436	1211	2	.	.	PUNCT
inlawrev-3436	1212	1	§	§	PROPN
inlawrev-3436	1212	2	6	6	NUM
inlawrev-3436	1212	3	-	-	SYM
inlawrev-3436	1212	4	2.5	2.5	NUM
inlawrev-3436	1212	5	-	-	PUNCT
inlawrev-3436	1212	6	3	3	NUM
inlawrev-3436	1212	7	-	-	NUM
inlawrev-3436	1212	8	6(b	6(b	NUM
inlawrev-3436	1212	9	)	)	PUNCT
inlawrev-3436	1212	10	(	(	PUNCT
inlawrev-3436	1212	11	west	west	NOUN
inlawrev-3436	1212	12	1989	1989	NUM
inlawrev-3436	1212	13	)	)	PUNCT
inlawrev-3436	1212	14	(	(	PUNCT
inlawrev-3436	1212	15	amended	amend	VERB
inlawrev-3436	1212	16	1989	1989	NUM
inlawrev-3436	1212	17	,	,	PUNCT
inlawrev-3436	1212	18	1994	1994	NUM
inlawrev-3436	1212	19	&	&	CCONJ
inlawrev-3436	1212	20	1997	1997	NUM
inlawrev-3436	1212	21	)	)	PUNCT
inlawrev-3436	1212	22	)	)	PUNCT
inlawrev-3436	1212	23	.	.	PUNCT
inlawrev-3436	1213	1	455	455	X
inlawrev-3436	1213	2	.	.	PUNCT
inlawrev-3436	1214	1	see	see	VERB
inlawrev-3436	1214	2	i	i	PROPN
inlawrev-3436	1214	3	d	d	PROPN
inlawrev-3436	1214	4	456	456	PROPN
inlawrev-3436	1214	5	.	.	PUNCT
inlawrev-3436	1215	1	see	see	VERB
inlawrev-3436	1215	2	i	i	PROPN
inlawrev-3436	1215	3	d	d	PROPN
inlawrev-3436	1215	4	457	457	NUM
inlawrev-3436	1215	5	.	.	PUNCT
inlawrev-3436	1216	1	716	716	NUM
inlawrev-3436	1216	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1216	3	629	629	NUM
inlawrev-3436	1216	4	(	(	PUNCT
inlawrev-3436	1216	5	ind	ind	NOUN
inlawrev-3436	1216	6	.	.	PUNCT
inlawrev-3436	1217	1	tax	tax	PROPN
inlawrev-3436	1217	2	ct	ct	PROPN
inlawrev-3436	1217	3	.	.	PROPN
inlawrev-3436	1217	4	1999	1999	NUM
inlawrev-3436	1217	5	)	)	PUNCT
inlawrev-3436	1217	6	.	.	PUNCT
inlawrev-3436	1218	1	458	458	NUM
inlawrev-3436	1218	2	.	.	PUNCT
inlawrev-3436	1219	1	i	i	PRON
inlawrev-3436	1219	2	d.	d.	PROPN
inlawrev-3436	1219	3	indiana	indiana	PROPN
inlawrev-3436	1219	4	imposes	impose	VERB
inlawrev-3436	1219	5	an	an	DET
inlawrev-3436	1219	6	excise	excise	NOUN
inlawrev-3436	1219	7	tax	tax	NOUN
inlawrev-3436	1219	8	(	(	PUNCT
inlawrev-3436	1219	9	gross	gross	ADJ
inlawrev-3436	1219	10	retail	retail	NOUN
inlawrev-3436	1219	11	or	or	CCONJ
inlawrev-3436	1219	12	sales	sale	NOUN
inlawrev-3436	1219	13	tax	tax	NOUN
inlawrev-3436	1219	14	)	)	PUNCT
inlawrev-3436	1219	15	on	on	ADP
inlawrev-3436	1219	16	retail	retail	ADJ
inlawrev-3436	1219	17	transactions	transaction	NOUN
inlawrev-3436	1219	18	made	make	VERB
inlawrev-3436	1219	19	in	in	ADP
inlawrev-3436	1219	20	indiana	indiana	PROPN
inlawrev-3436	1219	21	.	.	PUNCT
inlawrev-3436	1220	1	see	see	VERB
inlawrev-3436	1220	2	ind	ind	PROPN
inlawrev-3436	1220	3	.	.	PUNCT
inlawrev-3436	1221	1	code	code	PROPN
inlawrev-3436	1221	2	§	§	PROPN
inlawrev-3436	1221	3	6	6	NUM
inlawrev-3436	1221	4	-	-	SYM
inlawrev-3436	1221	5	2.5	2.5	NUM
inlawrev-3436	1221	6	-	-	PUNCT
inlawrev-3436	1221	7	21(a	21(a	NUM
inlawrev-3436	1221	8	)	)	PUNCT
inlawrev-3436	1221	9	(	(	PUNCT
inlawrev-3436	1221	10	1998	1998	NUM
inlawrev-3436	1221	11	)	)	PUNCT
inlawrev-3436	1221	12	.	.	PUNCT
inlawrev-3436	1222	1	however	however	ADV
inlawrev-3436	1222	2	,	,	PUNCT
inlawrev-3436	1222	3	an	an	DET
inlawrev-3436	1222	4	exemption	exemption	NOUN
inlawrev-3436	1222	5	is	be	AUX
inlawrev-3436	1222	6	provided	provide	VERB
inlawrev-3436	1222	7	for	for	ADP
inlawrev-3436	1222	8	sales	sale	NOUN
inlawrev-3436	1222	9	of	of	ADP
inlawrev-3436	1222	10	tangible	tangible	ADJ
inlawrev-3436	1222	11	personal	personal	ADJ
inlawrev-3436	1222	12	property	property	NOUN
inlawrev-3436	1222	13	acquired	acquire	VERB
inlawrev-3436	1222	14	in	in	ADP
inlawrev-3436	1222	15	the	the	DET
inlawrev-3436	1222	16	ordinary	ordinary	ADJ
inlawrev-3436	1222	17	course	course	NOUN
inlawrev-3436	1222	18	of	of	ADP
inlawrev-3436	1222	19	business	business	NOUN
inlawrev-3436	1222	20	for	for	ADP
inlawrev-3436	1222	21	"	"	PUNCT
inlawrev-3436	1222	22	resale	resale	NOUN
inlawrev-3436	1222	23	,	,	PUNCT
inlawrev-3436	1222	24	rental	rental	NOUN
inlawrev-3436	1222	25	,	,	PUNCT
inlawrev-3436	1222	26	or	or	CCONJ
inlawrev-3436	1222	27	leasing	leasing	NOUN
inlawrev-3436	1222	28	.	.	PUNCT
inlawrev-3436	1222	29	"	"	PUNCT
inlawrev-3436	1223	1	i	i	PRON
inlawrev-3436	1223	2	d	d	PROPN
inlawrev-3436	1223	3	§	§	PROPN
inlawrev-3436	1223	4	6	6	NUM
inlawrev-3436	1223	5	-	-	SYM
inlawrev-3436	1223	6	2.5	2.5	NUM
inlawrev-3436	1223	7	-	-	PUNCT
inlawrev-3436	1223	8	5	5	NUM
inlawrev-3436	1223	9	-	-	SYM
inlawrev-3436	1223	10	8	8	NUM
inlawrev-3436	1223	11	.	.	NOUN
inlawrev-3436	1223	12	2000	2000	NUM
inlawrev-3436	1223	13	]	]	PUNCT
inlawrev-3436	1223	14	taxation	taxation	NOUN
inlawrev-3436	1223	15	1489	1489	NUM
inlawrev-3436	1223	16	(	(	PUNCT
inlawrev-3436	1223	17	"	"	PUNCT
inlawrev-3436	1223	18	mynsberge	mynsberge	NOUN
inlawrev-3436	1223	19	"	"	PUNCT
inlawrev-3436	1223	20	)	)	PUNCT
inlawrev-3436	1223	21	after	after	SCONJ
inlawrev-3436	1223	22	the	the	DET
inlawrev-3436	1223	23	idsr	idsr	NOUN
inlawrev-3436	1223	24	denied	deny	VERB
inlawrev-3436	1223	25	his	his	PRON
inlawrev-3436	1223	26	claim	claim	NOUN
inlawrev-3436	1223	27	for	for	ADP
inlawrev-3436	1223	28	a	a	DET
inlawrev-3436	1223	29	refund	refund	NOUN
inlawrev-3436	1223	30	for	for	ADP
inlawrev-3436	1223	31	sales	sale	NOUN
inlawrev-3436	1223	32	taxes	taxis	NOUN
inlawrev-3436	1223	33	paid	pay	VERB
inlawrev-3436	1223	34	on	on	ADP
inlawrev-3436	1223	35	purchases	purchase	NOUN
inlawrev-3436	1223	36	of	of	ADP
inlawrev-3436	1223	37	electricity	electricity	NOUN
inlawrev-3436	1223	38	from	from	ADP
inlawrev-3436	1223	39	a	a	DET
inlawrev-3436	1223	40	utility	utility	NOUN
inlawrev-3436	1223	41	company/^^	company/^^	NOUN
inlawrev-3436	1223	42	in	in	ADP
inlawrev-3436	1223	43	his	his	PRON
inlawrev-3436	1223	44	appeal	appeal	NOUN
inlawrev-3436	1223	45	to	to	ADP
inlawrev-3436	1223	46	the	the	DET
inlawrev-3436	1223	47	tax	tax	NOUN
inlawrev-3436	1223	48	court	court	NOUN
inlawrev-3436	1223	49	,	,	PUNCT
inlawrev-3436	1223	50	mynsberge	mynsberge	NOUN
inlawrev-3436	1223	51	argued	argue	VERB
inlawrev-3436	1223	52	that	that	SCONJ
inlawrev-3436	1223	53	his	his	PRON
inlawrev-3436	1223	54	purchases	purchase	NOUN
inlawrev-3436	1223	55	of	of	ADP
inlawrev-3436	1223	56	electricity	electricity	NOUN
inlawrev-3436	1223	57	from	from	ADP
inlawrev-3436	1223	58	the	the	DET
inlawrev-3436	1223	59	utility	utility	NOUN
inlawrev-3436	1223	60	company	company	NOUN
inlawrev-3436	1223	61	were	be	AUX
inlawrev-3436	1223	62	not	not	PART
inlawrev-3436	1223	63	subject	subject	ADJ
inlawrev-3436	1223	64	to	to	ADP
inlawrev-3436	1223	65	sales	sale	NOUN
inlawrev-3436	1223	66	tax	tax	NOUN
inlawrev-3436	1223	67	because	because	SCONJ
inlawrev-3436	1223	68	they	they	PRON
inlawrev-3436	1223	69	were	be	AUX
inlawrev-3436	1223	70	not	not	PART
inlawrev-3436	1223	71	retail	retail	ADJ
inlawrev-3436	1223	72	transactions/^^	transactions/^^	NOUN
inlawrev-3436	1223	73	alternatively	alternatively	ADV
inlawrev-3436	1223	74	,	,	PUNCT
inlawrev-3436	1223	75	mynsberge	mynsberge	NOUN
inlawrev-3436	1223	76	suggested	suggest	VERB
inlawrev-3436	1223	77	that	that	SCONJ
inlawrev-3436	1223	78	his	his	PRON
inlawrev-3436	1223	79	electricity	electricity	NOUN
inlawrev-3436	1223	80	purchases	purchase	NOUN
inlawrev-3436	1223	81	from	from	ADP
inlawrev-3436	1223	82	the	the	DET
inlawrev-3436	1223	83	utility	utility	NOUN
inlawrev-3436	1223	84	company	company	NOUN
inlawrev-3436	1223	85	were	be	AUX
inlawrev-3436	1223	86	exempt	exempt	ADJ
inlawrev-3436	1223	87	from	from	ADP
inlawrev-3436	1223	88	sales	sale	NOUN
inlawrev-3436	1223	89	tax	tax	NOUN
inlawrev-3436	1223	90	because	because	SCONJ
inlawrev-3436	1223	91	the	the	DET
inlawrev-3436	1223	92	electricity	electricity	NOUN
inlawrev-3436	1223	93	constituted	constitute	VERB
inlawrev-3436	1223	94	tangible	tangible	ADJ
inlawrev-3436	1223	95	personal	personal	ADJ
inlawrev-3436	1223	96	property	property	NOUN
inlawrev-3436	1223	97	that	that	PRON
inlawrev-3436	1223	98	he	he	PRON
inlawrev-3436	1223	99	later	later	ADV
inlawrev-3436	1223	100	resold	resold	VERB
inlawrev-3436	1223	101	to	to	ADP
inlawrev-3436	1223	102	his	his	PRON
inlawrev-3436	1223	103	tenants	tenant	NOUN
inlawrev-3436	1223	104	in	in	ADP
inlawrev-3436	1223	105	the	the	DET
inlawrev-3436	1223	106	ordinary	ordinary	ADJ
inlawrev-3436	1223	107	course	course	NOUN
inlawrev-3436	1223	108	of	of	ADP
inlawrev-3436	1223	109	business/^	business/^	SYM
inlawrev-3436	1223	110	*	*	PUNCT
inlawrev-3436	1223	111	as	as	ADP
inlawrev-3436	1223	112	part	part	NOUN
inlawrev-3436	1223	113	of	of	ADP
inlawrev-3436	1223	114	his	his	PRON
inlawrev-3436	1223	115	business	business	NOUN
inlawrev-3436	1223	116	,	,	PUNCT
inlawrev-3436	1223	117	mynsberge	mynsberge	NOUN
inlawrev-3436	1223	118	leased	lease	VERB
inlawrev-3436	1223	119	buildings	building	NOUN
inlawrev-3436	1223	120	and	and	CCONJ
inlawrev-3436	1223	121	equipment	equipment	NOUN
inlawrev-3436	1223	122	to	to	ADP
inlawrev-3436	1223	123	his	his	PRON
inlawrev-3436	1223	124	tenant	tenant	NOUN
inlawrev-3436	1223	125	who	who	PRON
inlawrev-3436	1223	126	operated	operate	VERB
inlawrev-3436	1223	127	a	a	DET
inlawrev-3436	1223	128	cabinet	cabinet	NOUN
inlawrev-3436	1223	129	manufacturing	manufacturing	NOUN
inlawrev-3436	1223	130	business	business	NOUN
inlawrev-3436	1223	131	.	.	PUNCT
inlawrev-3436	1224	1	'*^^	'*^^	PART
inlawrev-3436	1225	1	in	in	ADP
inlawrev-3436	1225	2	addition	addition	NOUN
inlawrev-3436	1225	3	to	to	ADP
inlawrev-3436	1225	4	the	the	DET
inlawrev-3436	1225	5	monthly	monthly	ADJ
inlawrev-3436	1225	6	lease	lease	NOUN
inlawrev-3436	1225	7	payment	payment	NOUN
inlawrev-3436	1225	8	,	,	PUNCT
inlawrev-3436	1225	9	the	the	DET
inlawrev-3436	1225	10	tenant	tenant	NOUN
inlawrev-3436	1225	11	made	make	VERB
inlawrev-3436	1225	12	a	a	DET
inlawrev-3436	1225	13	payment	payment	NOUN
inlawrev-3436	1225	14	to	to	PART
inlawrev-3436	1225	15	mynsberge	mynsberge	VERB
inlawrev-3436	1225	16	for	for	ADP
inlawrev-3436	1225	17	electricity	electricity	NOUN
inlawrev-3436	1225	18	used	use	VERB
inlawrev-3436	1225	19	in	in	ADP
inlawrev-3436	1225	20	its	its	PRON
inlawrev-3436	1225	21	manufacturing	manufacturing	NOUN
inlawrev-3436	1225	22	business/	business/	NUM
inlawrev-3436	1225	23	"	"	PUNCT
inlawrev-3436	1225	24	mynsberge	mynsberge	NOUN
inlawrev-3436	1225	25	argued	argue	VERB
inlawrev-3436	1225	26	that	that	SCONJ
inlawrev-3436	1225	27	his	his	PRON
inlawrev-3436	1225	28	original	original	ADJ
inlawrev-3436	1225	29	purchase	purchase	NOUN
inlawrev-3436	1225	30	was	be	AUX
inlawrev-3436	1225	31	not	not	PART
inlawrev-3436	1225	32	a	a	DET
inlawrev-3436	1225	33	retail	retail	ADJ
inlawrev-3436	1225	34	transaction	transaction	NOUN
inlawrev-3436	1225	35	because	because	SCONJ
inlawrev-3436	1225	36	statutory	statutory	ADJ
inlawrev-3436	1225	37	language	language	NOUN
inlawrev-3436	1225	38	describes	describe	VERB
inlawrev-3436	1225	39	the	the	DET
inlawrev-3436	1225	40	selling	sell	VERB
inlawrev-3436	1225	41	ofelectrical	ofelectrical	ADJ
inlawrev-3436	1225	42	energy	energy	NOUN
inlawrev-3436	1225	43	as	as	ADP
inlawrev-3436	1225	44	a	a	DET
inlawrev-3436	1225	45	retail	retail	ADJ
inlawrev-3436	1225	46	transaction	transaction	NOUN
inlawrev-3436	1225	47	when	when	SCONJ
inlawrev-3436	1225	48	it	it	PRON
inlawrev-3436	1225	49	is	be	AUX
inlawrev-3436	1225	50	made	make	VERB
inlawrev-3436	1225	51	"	"	PUNCT
inlawrev-3436	1225	52	to	to	ADP
inlawrev-3436	1225	53	a	a	DET
inlawrev-3436	1225	54	person	person	NOUN
inlawrev-3436	1225	55	for	for	ADP
inlawrev-3436	1225	56	commercial	commercial	ADJ
inlawrev-3436	1225	57	or	or	CCONJ
inlawrev-3436	1225	58	domestic	domestic	ADJ
inlawrev-3436	1225	59	consumption	consumption	NOUN
inlawrev-3436	1225	60	.	.	PUNCT
inlawrev-3436	1226	1	'"*^	'"*^	NOUN
inlawrev-3436	1226	2	according	accord	VERB
inlawrev-3436	1226	3	to	to	ADP
inlawrev-3436	1226	4	mynsberge	mynsberge	NOUN
inlawrev-3436	1226	5	,	,	PUNCT
inlawrev-3436	1226	6	his	his	PRON
inlawrev-3436	1226	7	purchase	purchase	NOUN
inlawrev-3436	1226	8	from	from	ADP
inlawrev-3436	1226	9	the	the	DET
inlawrev-3436	1226	10	utility	utility	NOUN
inlawrev-3436	1226	11	company	company	NOUN
inlawrev-3436	1226	12	was	be	AUX
inlawrev-3436	1226	13	not	not	PART
inlawrev-3436	1226	14	a	a	DET
inlawrev-3436	1226	15	retail	retail	ADJ
inlawrev-3436	1226	16	transaction	transaction	NOUN
inlawrev-3436	1226	17	because	because	SCONJ
inlawrev-3436	1226	18	he	he	PRON
inlawrev-3436	1226	19	did	do	AUX
inlawrev-3436	1226	20	not	not	PART
inlawrev-3436	1226	21	consume	consume	VERB
inlawrev-3436	1226	22	the	the	DET
inlawrev-3436	1226	23	electricity	electricity	NOUN
inlawrev-3436	1226	24	;	;	PUNCT
inlawrev-3436	1226	25	rather	rather	ADV
inlawrev-3436	1226	26	he	he	PRON
inlawrev-3436	1226	27	resold	resold	VERB
inlawrev-3436	1226	28	it	it	PRON
inlawrev-3436	1226	29	to	to	ADP
inlawrev-3436	1226	30	his	his	PRON
inlawrev-3436	1226	31	tenant/^^	tenant/^^	PROPN
inlawrev-3436	1226	32	the	the	DET
inlawrev-3436	1226	33	court	court	NOUN
inlawrev-3436	1226	34	rejected	reject	VERB
inlawrev-3436	1226	35	this	this	DET
inlawrev-3436	1226	36	argument	argument	NOUN
inlawrev-3436	1226	37	and	and	CCONJ
inlawrev-3436	1226	38	held	hold	VERB
inlawrev-3436	1226	39	that	that	SCONJ
inlawrev-3436	1226	40	the	the	DET
inlawrev-3436	1226	41	statute	statute	NOUN
inlawrev-3436	1226	42	did	do	AUX
inlawrev-3436	1226	43	not	not	PART
inlawrev-3436	1226	44	require	require	VERB
inlawrev-3436	1226	45	that	that	SCONJ
inlawrev-3436	1226	46	the	the	DET
inlawrev-3436	1226	47	purchaser	purchaser	NOUN
inlawrev-3436	1226	48	actually	actually	ADV
inlawrev-3436	1226	49	consume	consume	VERB
inlawrev-3436	1226	50	the	the	DET
inlawrev-3436	1226	51	electricity/^^	electricity/^^	PROPN
inlawrev-3436	1226	52	instead	instead	ADV
inlawrev-3436	1226	53	,	,	PUNCT
inlawrev-3436	1226	54	the	the	DET
inlawrev-3436	1226	55	court	court	NOUN
inlawrev-3436	1226	56	read	read	VERB
inlawrev-3436	1226	57	the	the	DET
inlawrev-3436	1226	58	plain	plain	ADJ
inlawrev-3436	1226	59	language	language	NOUN
inlawrev-3436	1226	60	ofthe	ofthe	NOUN
inlawrev-3436	1226	61	statute	statute	NOUN
inlawrev-3436	1226	62	to	to	PART
inlawrev-3436	1226	63	require	require	VERB
inlawrev-3436	1226	64	only	only	ADV
inlawrev-3436	1226	65	a	a	DET
inlawrev-3436	1226	66	sale	sale	NOUN
inlawrev-3436	1226	67	to	to	ADP
inlawrev-3436	1226	68	a	a	DET
inlawrev-3436	1226	69	person	person	NOUN
inlawrev-3436	1226	70	and	and	CCONJ
inlawrev-3436	1226	71	that	that	SCONJ
inlawrev-3436	1226	72	the	the	DET
inlawrev-3436	1226	73	electricity	electricity	NOUN
inlawrev-3436	1226	74	be	be	AUX
inlawrev-3436	1226	75	used	use	VERB
inlawrev-3436	1226	76	for	for	ADP
inlawrev-3436	1226	77	either	either	CCONJ
inlawrev-3436	1226	78	commercial	commercial	ADJ
inlawrev-3436	1226	79	or	or	CCONJ
inlawrev-3436	1226	80	domestic	domestic	ADJ
inlawrev-3436	1226	81	consumption/^^	consumption/^^	NOUN
inlawrev-3436	1226	82	under	under	ADP
inlawrev-3436	1226	83	this	this	DET
inlawrev-3436	1226	84	interpretation	interpretation	NOUN
inlawrev-3436	1226	85	,	,	PUNCT
inlawrev-3436	1226	86	mynsberge	mynsberge	NOUN
inlawrev-3436	1226	87	's	's	PART
inlawrev-3436	1226	88	purchase	purchase	NOUN
inlawrev-3436	1226	89	was	be	AUX
inlawrev-3436	1226	90	a	a	DET
inlawrev-3436	1226	91	retail	retail	ADJ
inlawrev-3436	1226	92	transaction/^^	transaction/^^	NOUN
inlawrev-3436	1226	93	the	the	DET
inlawrev-3436	1226	94	court	court	NOUN
inlawrev-3436	1226	95	decided	decide	VERB
inlawrev-3436	1226	96	that	that	SCONJ
inlawrev-3436	1226	97	,	,	PUNCT
inlawrev-3436	1226	98	despite	despite	SCONJ
inlawrev-3436	1226	99	his	his	PRON
inlawrev-3436	1226	100	arguments	argument	NOUN
inlawrev-3436	1226	101	,	,	PUNCT
inlawrev-3436	1226	102	mynsberge	mynsberge	NOUN
inlawrev-3436	1226	103	was	be	AUX
inlawrev-3436	1226	104	not	not	PART
inlawrev-3436	1226	105	entitled	entitle	VERB
inlawrev-3436	1226	106	to	to	ADP
inlawrev-3436	1226	107	a	a	DET
inlawrev-3436	1226	108	sales	sale	NOUN
inlawrev-3436	1226	109	tax	tax	NOUN
inlawrev-3436	1226	110	exemption	exemption	NOUN
inlawrev-3436	1226	111	under	under	ADP
inlawrev-3436	1226	112	section	section	NOUN
inlawrev-3436	1226	113	6	6	NUM
inlawrev-3436	1226	114	-	-	SYM
inlawrev-3436	1226	115	2.5	2.5	NUM
inlawrev-3436	1226	116	-	-	PUNCT
inlawrev-3436	1226	117	5	5	NUM
inlawrev-3436	1226	118	-	-	SYM
inlawrev-3436	1226	119	8	8	NUM
inlawrev-3436	1226	120	of	of	ADP
inlawrev-3436	1226	121	the	the	DET
inlawrev-3436	1226	122	indiana	indiana	PROPN
inlawrev-3436	1226	123	code	code	PROPN
inlawrev-3436	1226	124	.	.	PUNCT
inlawrev-3436	1226	125	'*^^	'*^^	PART
inlawrev-3436	1227	1	that	that	DET
inlawrev-3436	1227	2	section	section	NOUN
inlawrev-3436	1227	3	provides	provide	VERB
inlawrev-3436	1227	4	a	a	DET
inlawrev-3436	1227	5	sales	sale	NOUN
inlawrev-3436	1227	6	tax	tax	NOUN
inlawrev-3436	1227	7	exemption	exemption	NOUN
inlawrev-3436	1227	8	for	for	ADP
inlawrev-3436	1227	9	sales	sale	NOUN
inlawrev-3436	1227	10	of	of	ADP
inlawrev-3436	1227	11	tangible	tangible	ADJ
inlawrev-3436	1227	12	personal	personal	ADJ
inlawrev-3436	1227	13	property	property	NOUN
inlawrev-3436	1227	14	acquired	acquire	VERB
inlawrev-3436	1227	15	in	in	ADP
inlawrev-3436	1227	16	the	the	DET
inlawrev-3436	1227	17	ordinary	ordinary	ADJ
inlawrev-3436	1227	18	course	course	NOUN
inlawrev-3436	1227	19	of	of	ADP
inlawrev-3436	1227	20	business	business	NOUN
inlawrev-3436	1227	21	for	for	ADP
inlawrev-3436	1227	22	resale	resale	NOUN
inlawrev-3436	1227	23	,	,	PUNCT
inlawrev-3436	1227	24	rental	rental	NOUN
inlawrev-3436	1227	25	or	or	CCONJ
inlawrev-3436	1227	26	leasing	leasing	NOUN
inlawrev-3436	1227	27	.	.	PUNCT
inlawrev-3436	1227	28	"^^^	"^^^	PUNCT
inlawrev-3436	1228	1	the	the	DET
inlawrev-3436	1228	2	court	court	NOUN
inlawrev-3436	1228	3	held	hold	VERB
inlawrev-3436	1228	4	that	that	SCONJ
inlawrev-3436	1228	5	electricity	electricity	NOUN
inlawrev-3436	1228	6	is	be	AUX
inlawrev-3436	1228	7	not	not	PART
inlawrev-3436	1228	8	tangible	tangible	ADJ
inlawrev-3436	1228	9	personal	personal	ADJ
inlawrev-3436	1228	10	property	property	NOUN
inlawrev-3436	1228	11	under	under	ADP
inlawrev-3436	1228	12	the	the	DET
inlawrev-3436	1228	13	indiana	indiana	PROPN
inlawrev-3436	1228	14	code	code	PROPN
inlawrev-3436	1228	15	and	and	CCONJ
inlawrev-3436	1228	16	therefore	therefore	ADV
inlawrev-3436	1228	17	the	the	DET
inlawrev-3436	1228	18	exemption	exemption	NOUN
inlawrev-3436	1228	19	did	do	VERB
inlawrev-3436	1228	20	not	not	PART
inlawrev-3436	1228	21	apply/^	apply/^	PROPN
inlawrev-3436	1228	22	*	*	NOUN
inlawrev-3436	1229	1	it	it	PRON
inlawrev-3436	1229	2	based	base	VERB
inlawrev-3436	1229	3	this	this	DET
inlawrev-3436	1229	4	conclusion	conclusion	NOUN
inlawrev-3436	1229	5	on	on	ADP
inlawrev-3436	1229	6	the	the	DET
inlawrev-3436	1229	7	language	language	NOUN
inlawrev-3436	1229	8	of	of	ADP
inlawrev-3436	1229	9	sections	section	NOUN
inlawrev-3436	1229	10	6	6	NUM
inlawrev-3436	1229	11	-	-	SYM
inlawrev-3436	1229	12	2.5	2.5	NUM
inlawrev-3436	1229	13	-	-	PUNCT
inlawrev-3436	1229	14	4	4	NUM
inlawrev-3436	1229	15	-	-	PUNCT
inlawrev-3436	1229	16	5"*'^	5"*'^	NUM
inlawrev-3436	1229	17	and	and	CCONJ
inlawrev-3436	1229	18	6	6	NUM
inlawrev-3436	1229	19	-	-	SYM
inlawrev-3436	1229	20	2.5	2.5	NUM
inlawrev-3436	1229	21	-	-	PUNCT
inlawrev-3436	1229	22	5	5	NUM
inlawrev-3436	1229	23	-	-	SYM
inlawrev-3436	1229	24	5.1	5.1	NUM
inlawrev-3436	1229	25	of	of	ADP
inlawrev-3436	1229	26	the	the	DET
inlawrev-3436	1229	27	indiana	indiana	PROPN
inlawrev-3436	1229	28	code,"*^^	code,"*^^	PROPN
inlawrev-3436	1229	29	459	459	NUM
inlawrev-3436	1229	30	.	.	PUNCT
inlawrev-3436	1230	1	mynsberge	mynsberge	NOUN
inlawrev-3436	1230	2	,	,	PUNCT
inlawrev-3436	1230	3	l\6}^.e.2d2li	l\6}^.e.2d2li	PROPN
inlawrev-3436	1230	4	631	631	NUM
inlawrev-3436	1230	5	.	.	PUNCT
inlawrev-3436	1231	1	460	460	NUM
inlawrev-3436	1231	2	.	.	PUNCT
inlawrev-3436	1232	1	see	see	VERB
inlawrev-3436	1232	2	i	i	PRON
inlawrev-3436	1232	3	d	d	PROPN
inlawrev-3436	1232	4	at	at	ADP
inlawrev-3436	1232	5	632	632	NUM
inlawrev-3436	1232	6	.	.	PUNCT
inlawrev-3436	1233	1	461	461	NUM
inlawrev-3436	1233	2	.	.	PUNCT
inlawrev-3436	1234	1	see	see	VERB
inlawrev-3436	1234	2	i	i	PRON
inlawrev-3436	1234	3	d	d	PROPN
inlawrev-3436	1234	4	at	at	ADP
inlawrev-3436	1234	5	631	631	NUM
inlawrev-3436	1234	6	;	;	PUNCT
inlawrev-3436	1234	7	see	see	VERB
inlawrev-3436	1234	8	also	also	ADV
inlawrev-3436	1234	9	ind	ind	PROPN
inlawrev-3436	1234	10	.	.	PUNCT
inlawrev-3436	1235	1	code	code	PROPN
inlawrev-3436	1235	2	§	§	PROPN
inlawrev-3436	1235	3	6	6	NUM
inlawrev-3436	1235	4	-	-	SYM
inlawrev-3436	1235	5	2.5	2.5	NUM
inlawrev-3436	1235	6	-	-	PUNCT
inlawrev-3436	1235	7	5	5	NUM
inlawrev-3436	1235	8	-	-	SYM
inlawrev-3436	1235	9	8	8	NUM
inlawrev-3436	1235	10	(	(	PUNCT
inlawrev-3436	1235	11	1998	1998	NUM
inlawrev-3436	1235	12	)	)	PUNCT
inlawrev-3436	1235	13	.	.	PUNCT
inlawrev-3436	1236	1	462	462	NUM
inlawrev-3436	1236	2	.	.	PUNCT
inlawrev-3436	1236	3	seemynsberge,7l6l^.e2dat63\.	seemynsberge,7l6l^.e2dat63\.	VERB
inlawrev-3436	1236	4	463	463	NUM
inlawrev-3436	1236	5	.	.	PUNCT
inlawrev-3436	1237	1	see	see	VERB
inlawrev-3436	1237	2	i	i	PROPN
inlawrev-3436	1237	3	d	d	PROPN
inlawrev-3436	1237	4	464	464	NUM
inlawrev-3436	1237	5	.	.	PUNCT
inlawrev-3436	1238	1	i	i	PRON
inlawrev-3436	1238	2	d.	d.	PROPN
inlawrev-3436	1238	3	at	at	ADP
inlawrev-3436	1238	4	632	632	NUM
inlawrev-3436	1238	5	(	(	PUNCT
inlawrev-3436	1238	6	citing	cite	VERB
inlawrev-3436	1238	7	ind	ind	NOUN
inlawrev-3436	1238	8	.	.	PUNCT
inlawrev-3436	1239	1	code	code	PROPN
inlawrev-3436	1239	2	ann	ann	PROPN
inlawrev-3436	1239	3	.	.	PUNCT
inlawrev-3436	1240	1	§	§	PROPN
inlawrev-3436	1240	2	6	6	NUM
inlawrev-3436	1240	3	-	-	SYM
inlawrev-3436	1240	4	2.5	2.5	NUM
inlawrev-3436	1240	5	-	-	PUNCT
inlawrev-3436	1240	6	4	4	NUM
inlawrev-3436	1240	7	-	-	SYM
inlawrev-3436	1240	8	5	5	NUM
inlawrev-3436	1240	9	(	(	PUNCT
inlawrev-3436	1240	10	west	west	NOUN
inlawrev-3436	1240	11	1989	1989	NUM
inlawrev-3436	1240	12	)	)	PUNCT
inlawrev-3436	1240	13	(	(	PUNCT
inlawrev-3436	1240	14	amended	amend	VERB
inlawrev-3436	1240	15	1993	1993	NUM
inlawrev-3436	1240	16	)	)	PUNCT
inlawrev-3436	1240	17	)	)	PUNCT
inlawrev-3436	1240	18	.	.	PUNCT
inlawrev-3436	1241	1	465	465	NUM
inlawrev-3436	1241	2	.	.	PUNCT
inlawrev-3436	1242	1	see	see	VERB
inlawrev-3436	1242	2	i	i	PROPN
inlawrev-3436	1242	3	d	d	PROPN
inlawrev-3436	1242	4	466	466	NUM
inlawrev-3436	1242	5	.	.	PUNCT
inlawrev-3436	1243	1	see	see	VERB
inlawrev-3436	1243	2	i	i	PRON
inlawrev-3436	1243	3	d.	d.	PROPN
inlawrev-3436	1243	4	at	at	ADP
inlawrev-3436	1243	5	633	633	NUM
inlawrev-3436	1243	6	.	.	PUNCT
inlawrev-3436	1244	1	467	467	X
inlawrev-3436	1244	2	.	.	PUNCT
inlawrev-3436	1245	1	see	see	VERB
inlawrev-3436	1245	2	i	i	PROPN
inlawrev-3436	1245	3	d.	d.	PROPN
inlawrev-3436	1245	4	;	;	PUNCT
inlawrev-3436	1245	5	see	see	VERB
inlawrev-3436	1245	6	also	also	ADV
inlawrev-3436	1245	7	ind	ind	PROPN
inlawrev-3436	1245	8	.	.	PUNCT
inlawrev-3436	1246	1	code	code	PROPN
inlawrev-3436	1246	2	§	§	PROPN
inlawrev-3436	1246	3	6	6	NUM
inlawrev-3436	1246	4	-	-	SYM
inlawrev-3436	1246	5	2.5	2.5	NUM
inlawrev-3436	1246	6	-	-	PUNCT
inlawrev-3436	1246	7	4	4	NUM
inlawrev-3436	1246	8	-	-	SYM
inlawrev-3436	1246	9	5	5	NUM
inlawrev-3436	1246	10	.	.	NUM
inlawrev-3436	1246	11	468	468	NUM
inlawrev-3436	1246	12	.	.	PUNCT
inlawrev-3436	1247	1	see	see	VERB
inlawrev-3436	1247	2	mynsberge	mynsberge	NOUN
inlawrev-3436	1247	3	,	,	PUNCT
inlawrev-3436	1247	4	716	716	NUM
inlawrev-3436	1247	5	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1247	6	at	at	ADP
inlawrev-3436	1247	7	633	633	NUM
inlawrev-3436	1247	8	.	.	PUNCT
inlawrev-3436	1248	1	469	469	X
inlawrev-3436	1248	2	.	.	PUNCT
inlawrev-3436	1248	3	see	see	VERB
inlawrev-3436	1248	4	i	i	PRON
inlawrev-3436	1248	5	d	d	PROPN
inlawrev-3436	1248	6	at	at	ADP
inlawrev-3436	1248	7	636	636	NUM
inlawrev-3436	1248	8	.	.	PUNCT
inlawrev-3436	1249	1	470	470	NUM
inlawrev-3436	1249	2	.	.	PUNCT
inlawrev-3436	1250	1	see	see	VERB
inlawrev-3436	1250	2	i	i	PRON
inlawrev-3436	1250	3	d.	d.	PROPN
inlawrev-3436	1250	4	;	;	PUNCT
inlawrev-3436	1250	5	see	see	VERB
inlawrev-3436	1250	6	also	also	ADV
inlawrev-3436	1250	7	ind	ind	PROPN
inlawrev-3436	1250	8	.	.	PUNCT
inlawrev-3436	1251	1	code	code	PROPN
inlawrev-3436	1251	2	§	§	PROPN
inlawrev-3436	1251	3	6	6	NUM
inlawrev-3436	1251	4	-	-	SYM
inlawrev-3436	1251	5	2.5	2.5	NUM
inlawrev-3436	1251	6	-	-	PUNCT
inlawrev-3436	1251	7	5	5	NUM
inlawrev-3436	1251	8	-	-	SYM
inlawrev-3436	1251	9	8	8	NUM
inlawrev-3436	1251	10	(	(	PUNCT
inlawrev-3436	1251	11	supp	supp	NOUN
inlawrev-3436	1251	12	.	.	PUNCT
inlawrev-3436	1252	1	1	1	NUM
inlawrev-3436	1252	2	999	999	NUM
inlawrev-3436	1252	3	)	)	PUNCT
inlawrev-3436	1252	4	)	)	PUNCT
inlawrev-3436	1252	5	.	.	PUNCT
inlawrev-3436	1253	1	471	471	NUM
inlawrev-3436	1253	2	.	.	PUNCT
inlawrev-3436	1254	1	see	see	VERB
inlawrev-3436	1254	2	mynsberge	mynsberge	NOUN
inlawrev-3436	1254	3	,	,	PUNCT
inlawrev-3436	1254	4	716	716	NUM
inlawrev-3436	1254	5	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1254	6	at	at	ADP
inlawrev-3436	1254	7	636	636	NUM
inlawrev-3436	1254	8	.	.	PUNCT
inlawrev-3436	1255	1	472	472	NUM
inlawrev-3436	1255	2	.	.	PUNCT
inlawrev-3436	1256	1	the	the	DET
inlawrev-3436	1256	2	indiana	indiana	PROPN
inlawrev-3436	1256	3	code	code	PROPN
inlawrev-3436	1256	4	states	state	VERB
inlawrev-3436	1256	5	that	that	SCONJ
inlawrev-3436	1256	6	the	the	DET
inlawrev-3436	1256	7	sale	sale	NOUN
inlawrev-3436	1256	8	of	of	ADP
inlawrev-3436	1256	9	electricity	electricity	NOUN
inlawrev-3436	1256	10	by	by	ADP
inlawrev-3436	1256	11	public	public	ADJ
inlawrev-3436	1256	12	utilities	utility	NOUN
inlawrev-3436	1256	13	and	and	CCONJ
inlawrev-3436	1256	14	power	power	NOUN
inlawrev-3436	1256	15	subsidiaries	subsidiary	NOUN
inlawrev-3436	1256	16	constitutes	constitute	VERB
inlawrev-3436	1256	17	a	a	DET
inlawrev-3436	1256	18	retail	retail	ADJ
inlawrev-3436	1256	19	transaction	transaction	NOUN
inlawrev-3436	1256	20	.	.	PUNCT
inlawrev-3436	1257	1	see	see	VERB
inlawrev-3436	1257	2	ind	ind	PROPN
inlawrev-3436	1257	3	.	.	PUNCT
inlawrev-3436	1258	1	code	code	PROPN
inlawrev-3436	1258	2	§	§	PROPN
inlawrev-3436	1258	3	6	6	NUM
inlawrev-3436	1258	4	-	-	SYM
inlawrev-3436	1258	5	2.5	2.5	NUM
inlawrev-3436	1258	6	-	-	PUNCT
inlawrev-3436	1258	7	4	4	NUM
inlawrev-3436	1258	8	-	-	SYM
inlawrev-3436	1258	9	5	5	NUM
inlawrev-3436	1258	10	.	.	NUM
inlawrev-3436	1258	11	473	473	NUM
inlawrev-3436	1258	12	.	.	PUNCT
inlawrev-3436	1259	1	section	section	NOUN
inlawrev-3436	1259	2	6	6	NUM
inlawrev-3436	1259	3	-	-	SYM
inlawrev-3436	1259	4	2.5	2.5	NUM
inlawrev-3436	1259	5	-	-	PUNCT
inlawrev-3436	1259	6	5	5	NUM
inlawrev-3436	1259	7	-	-	SYM
inlawrev-3436	1259	8	5.1	5.1	NUM
inlawrev-3436	1259	9	of	of	ADP
inlawrev-3436	1259	10	the	the	DET
inlawrev-3436	1259	11	indiana	indiana	PROPN
inlawrev-3436	1259	12	code	code	PROPN
inlawrev-3436	1259	13	states	state	VERB
inlawrev-3436	1259	14	that	that	SCONJ
inlawrev-3436	1259	15	,	,	PUNCT
inlawrev-3436	1259	16	for	for	ADP
inlawrev-3436	1259	17	purposes	purpose	NOUN
inlawrev-3436	1259	18	of	of	ADP
inlawrev-3436	1259	19	that	that	DET
inlawrev-3436	1259	20	section	section	NOUN
inlawrev-3436	1259	21	.	.	PUNCT
inlawrev-3436	1260	1	1490	1490	NUM
inlawrev-3436	1260	2	indiana	indiana	PROPN
inlawrev-3436	1260	3	law	law	PROPN
inlawrev-3436	1260	4	review	review	NOUN
inlawrev-3436	1260	5	[	[	X
inlawrev-3436	1260	6	vol	vol	NOUN
inlawrev-3436	1260	7	.	.	PUNCT
inlawrev-3436	1260	8	33:1455	33:1455	NUM
inlawrev-3436	1260	9	which	which	PRON
inlawrev-3436	1260	10	treat	treat	VERB
inlawrev-3436	1260	11	electricity	electricity	NOUN
inlawrev-3436	1260	12	as	as	ADP
inlawrev-3436	1260	13	tangible	tangible	ADJ
inlawrev-3436	1260	14	personal	personal	ADJ
inlawrev-3436	1260	15	property	property	NOUN
inlawrev-3436	1260	16	for	for	ADP
inlawrev-3436	1260	17	purposes	purpose	NOUN
inlawrev-3436	1260	18	of	of	ADP
inlawrev-3436	1260	19	those	those	DET
inlawrev-3436	1260	20	sections.*^	sections.*^	PROPN
inlawrev-3436	1260	21	*	*	PUNCT
inlawrev-3436	1260	22	according	accord	VERB
inlawrev-3436	1260	23	to	to	ADP
inlawrev-3436	1260	24	the	the	DET
inlawrev-3436	1260	25	court	court	NOUN
inlawrev-3436	1260	26	,	,	PUNCT
inlawrev-3436	1260	27	if	if	SCONJ
inlawrev-3436	1260	28	the	the	DET
inlawrev-3436	1260	29	legislature	legislature	NOUN
inlawrev-3436	1260	30	had	have	AUX
inlawrev-3436	1260	31	intended	intend	VERB
inlawrev-3436	1260	32	electricity	electricity	NOUN
inlawrev-3436	1260	33	to	to	PART
inlawrev-3436	1260	34	be	be	AUX
inlawrev-3436	1260	35	deemed	deem	VERB
inlawrev-3436	1260	36	tangible	tangible	ADJ
inlawrev-3436	1260	37	personal	personal	ADJ
inlawrev-3436	1260	38	property	property	NOUN
inlawrev-3436	1260	39	under	under	ADP
inlawrev-3436	1260	40	section	section	NOUN
inlawrev-3436	1260	41	6	6	NUM
inlawrev-3436	1260	42	-	-	SYM
inlawrev-3436	1260	43	2.5	2.5	NUM
inlawrev-3436	1260	44	-	-	SYM
inlawrev-3436	1260	45	1	1	NUM
inlawrev-3436	1260	46	-2(a	-2(a	NOUN
inlawrev-3436	1260	47	)	)	PUNCT
inlawrev-3436	1260	48	of	of	ADP
inlawrev-3436	1260	49	the	the	DET
inlawrev-3436	1260	50	indiana	indiana	PROPN
inlawrev-3436	1260	51	code	code	PROPN
inlawrev-3436	1260	52	,	,	PUNCT
inlawrev-3436	1260	53	this	this	DET
inlawrev-3436	1260	54	additional	additional	ADJ
inlawrev-3436	1260	55	language	language	NOUN
inlawrev-3436	1260	56	would	would	AUX
inlawrev-3436	1260	57	be	be	AUX
inlawrev-3436	1260	58	unnecessary	unnecessary	ADJ
inlawrev-3436	1260	59	.	.	PUNCT
inlawrev-3436	1260	60	'*^^	'*^^	PART
inlawrev-3436	1261	1	the	the	DET
inlawrev-3436	1261	2	court	court	NOUN
inlawrev-3436	1261	3	found	find	VERB
inlawrev-3436	1261	4	support	support	NOUN
inlawrev-3436	1261	5	in	in	ADP
inlawrev-3436	1261	6	department	department	NOUN
inlawrev-3436	1261	7	ofstate	ofstate	NOUN
inlawrev-3436	1261	8	revenue	revenue	NOUN
inlawrev-3436	1261	9	v.	v.	ADP
inlawrev-3436	1261	10	cable	cable	PROPN
inlawrev-3436	1261	11	brazil	brazil	PROPN
inlawrev-3436	1261	12	,	,	PUNCT
inlawrev-3436	1261	13	inc	inc	PROPN
inlawrev-3436	1261	14	.	.	PROPN
inlawrev-3436	1261	15	,	,	PUNCT
inlawrev-3436	1261	16	'	'	PUNCT
inlawrev-3436	1261	17	*	*	NOUN
inlawrev-3436	1261	18	^^	^^	PUNCT
inlawrev-3436	1261	19	where	where	SCONJ
inlawrev-3436	1261	20	the	the	DET
inlawrev-3436	1261	21	indiana	indiana	PROPN
inlawrev-3436	1261	22	court	court	PROPN
inlawrev-3436	1261	23	ofappeals	ofappeal	NOUN
inlawrev-3436	1261	24	held	hold	VERB
inlawrev-3436	1261	25	that	that	SCONJ
inlawrev-3436	1261	26	cable	cable	NOUN
inlawrev-3436	1261	27	television	television	NOUN
inlawrev-3436	1261	28	signals	signal	NOUN
inlawrev-3436	1261	29	were	be	AUX
inlawrev-3436	1261	30	not	not	PART
inlawrev-3436	1261	31	tangible	tangible	ADJ
inlawrev-3436	1261	32	personal	personal	ADJ
inlawrev-3436	1261	33	property	property	NOUN
inlawrev-3436	1261	34	for	for	ADP
inlawrev-3436	1261	35	sales	sale	NOUN
inlawrev-3436	1261	36	tax	tax	NOUN
inlawrev-3436	1261	37	purposes	purpose	NOUN
inlawrev-3436	1261	38	.	.	PUNCT
inlawrev-3436	1262	1	"*^^	"*^^	NOUN
inlawrev-3436	1262	2	the	the	DET
inlawrev-3436	1262	3	tax	tax	NOUN
inlawrev-3436	1262	4	court	court	NOUN
inlawrev-3436	1262	5	determined	determine	VERB
inlawrev-3436	1262	6	that	that	SCONJ
inlawrev-3436	1262	7	the	the	DET
inlawrev-3436	1262	8	similarities	similarity	NOUN
inlawrev-3436	1262	9	between	between	ADP
inlawrev-3436	1262	10	cable	cable	NOUN
inlawrev-3436	1262	11	television	television	NOUN
inlawrev-3436	1262	12	and	and	CCONJ
inlawrev-3436	1262	13	electricity	electricity	NOUN
inlawrev-3436	1262	14	supported	support	VERB
inlawrev-3436	1262	15	its	its	PRON
inlawrev-3436	1262	16	holding	holding	NOUN
inlawrev-3436	1262	17	in	in	ADP
inlawrev-3436	1262	18	mynsberge.^^^	mynsberge.^^^	PROPN
inlawrev-3436	1262	19	g.	g.	PROPN
inlawrev-3436	1262	20	indiana	indiana	PROPN
inlawrev-3436	1262	21	motor	motor	PROPN
inlawrev-3436	1262	22	carrier	carrier	NOUN
inlawrev-3436	1262	23	fuel	fuel	NOUN
inlawrev-3436	1262	24	taxes	taxis	NOUN
inlawrev-3436	1262	25	in	in	ADP
inlawrev-3436	1262	26	bulkmatic	bulkmatic	PROPN
inlawrev-3436	1262	27	transport	transport	PROPN
inlawrev-3436	1262	28	co.	co.	PROPN
inlawrev-3436	1263	1	v.	v.	ADP
inlawrev-3436	1263	2	department	department	PROPN
inlawrev-3436	1263	3	of	of	ADP
inlawrev-3436	1263	4	state	state	PROPN
inlawrev-3436	1263	5	revenue	revenue	NOUN
inlawrev-3436	1263	6	{	{	PUNCT
inlawrev-3436	1263	7	''	''	PUNCT
inlawrev-3436	1263	8	bulkmatic	bulkmatic	NOUN
inlawrev-3436	1263	9	iir\^^^	iir\^^^	PROPN
inlawrev-3436	1263	10	the	the	DET
inlawrev-3436	1263	11	tax	tax	NOUN
inlawrev-3436	1263	12	court	court	NOUN
inlawrev-3436	1263	13	revisited	revisit	VERB
inlawrev-3436	1263	14	the	the	DET
inlawrev-3436	1263	15	"	"	PUNCT
inlawrev-3436	1263	16	in	in	ADP
inlawrev-3436	1263	17	indiana	indiana	PROPN
inlawrev-3436	1263	18	"	"	PUNCT
inlawrev-3436	1263	19	limitation	limitation	NOUN
inlawrev-3436	1263	20	on	on	ADP
inlawrev-3436	1263	21	the	the	DET
inlawrev-3436	1263	22	motor	motor	NOUN
inlawrev-3436	1263	23	carrier	carrier	NOUN
inlawrev-3436	1263	24	fuel	fuel	NOUN
inlawrev-3436	1263	25	use	use	NOUN
inlawrev-3436	1263	26	tax	tax	NOUN
inlawrev-3436	1263	27	exemption	exemption	NOUN
inlawrev-3436	1263	28	for	for	ADP
inlawrev-3436	1263	29	fuel	fuel	NOUN
inlawrev-3436	1263	30	consumed	consume	VERB
inlawrev-3436	1263	31	in	in	ADP
inlawrev-3436	1263	32	powering	power	VERB
inlawrev-3436	1263	33	machinery	machinery	NOUN
inlawrev-3436	1263	34	attached	attach	VERB
inlawrev-3436	1263	35	to	to	ADP
inlawrev-3436	1263	36	a	a	DET
inlawrev-3436	1263	37	motor	motor	NOUN
inlawrev-3436	1263	38	vehicle	vehicle	NOUN
inlawrev-3436	1263	39	.	.	PUNCT
inlawrev-3436	1263	40	'**^	'**^	PUNCT
inlawrev-3436	1263	41	in	in	ADP
inlawrev-3436	1263	42	bulkmatic	bulkmatic	PROPN
inlawrev-3436	1263	43	transport	transport	PROPN
inlawrev-3436	1263	44	co.	co.	PROPN
inlawrev-3436	1263	45	v.	v.	ADP
inlawrev-3436	1263	46	department	department	PROPN
inlawrev-3436	1263	47	of	of	ADP
inlawrev-3436	1263	48	state	state	PROPN
inlawrev-3436	1263	49	revenue	revenue	NOUN
inlawrev-3436	1263	50	(	(	PUNCT
inlawrev-3436	1263	51	''	''	PUNCT
inlawrev-3436	1263	52	bulkmatic	bulkmatic	ADJ
inlawrev-3436	1263	53	//	//	NOUN
inlawrev-3436	1263	54	'	'	NUM
inlawrev-3436	1263	55	)	)	PUNCT
inlawrev-3436	1263	56	,	,	PUNCT
inlawrev-3436	1263	57	*	*	PUNCT
inlawrev-3436	1263	58	*	*	PUNCT
inlawrev-3436	1263	59	'	'	PUNCT
inlawrev-3436	1263	60	the	the	DET
inlawrev-3436	1263	61	court	court	NOUN
inlawrev-3436	1263	62	held	hold	VERB
inlawrev-3436	1263	63	that	that	SCONJ
inlawrev-3436	1263	64	this	this	DET
inlawrev-3436	1263	65	limitation	limitation	NOUN
inlawrev-3436	1263	66	violated	violate	VERB
inlawrev-3436	1263	67	the	the	DET
inlawrev-3436	1263	68	commerce	commerce	NOUN
inlawrev-3436	1263	69	clause	clause	NOUN
inlawrev-3436	1263	70	because	because	SCONJ
inlawrev-3436	1263	71	it	it	PRON
inlawrev-3436	1263	72	effectively	effectively	ADV
inlawrev-3436	1263	73	imposed	impose	VERB
inlawrev-3436	1263	74	a	a	DET
inlawrev-3436	1263	75	different	different	ADJ
inlawrev-3436	1263	76	tax	tax	NOUN
inlawrev-3436	1263	77	for	for	ADP
inlawrev-3436	1263	78	the	the	DET
inlawrev-3436	1263	79	use	use	NOUN
inlawrev-3436	1263	80	ofindiana	ofindiana	NOUN
inlawrev-3436	1263	81	roads	road	NOUN
inlawrev-3436	1263	82	depending	depend	VERB
inlawrev-3436	1263	83	on	on	ADP
inlawrev-3436	1263	84	whether	whether	SCONJ
inlawrev-3436	1263	85	a	a	DET
inlawrev-3436	1263	86	motor	motor	NOUN
inlawrev-3436	1263	87	carrier	carrier	NOUN
inlawrev-3436	1263	88	operated	operate	VERB
inlawrev-3436	1263	89	attached	attach	VERB
inlawrev-3436	1263	90	machinery	machinery	NOUN
inlawrev-3436	1263	91	within	within	ADP
inlawrev-3436	1263	92	indiana	indiana	PROPN
inlawrev-3436	1263	93	or	or	CCONJ
inlawrev-3436	1263	94	in	in	ADP
inlawrev-3436	1263	95	another	another	DET
inlawrev-3436	1263	96	state	state	NOUN
inlawrev-3436	1263	97	.	.	PUNCT
inlawrev-3436	1264	1	"*^^	"*^^	NOUN
inlawrev-3436	1264	2	one	one	NUM
inlawrev-3436	1264	3	year	year	NOUN
inlawrev-3436	1264	4	later	later	ADV
inlawrev-3436	1264	5	,	,	PUNCT
inlawrev-3436	1264	6	after	after	ADP
inlawrev-3436	1264	7	hearing	hear	VERB
inlawrev-3436	1264	8	the	the	DET
inlawrev-3436	1264	9	arguments	argument	NOUN
inlawrev-3436	1264	10	in	in	ADP
inlawrev-3436	1264	11	bulkmatic	bulkmatic	PROPN
inlawrev-3436	1264	12	iii	iii	NOUN
inlawrev-3436	1264	13	,	,	PUNCT
inlawrev-3436	1264	14	the	the	DET
inlawrev-3436	1264	15	court	court	NOUN
inlawrev-3436	1264	16	reaffirmed	reaffirm	VERB
inlawrev-3436	1264	17	that	that	DET
inlawrev-3436	1264	18	position	position	NOUN
inlawrev-3436	1264	19	.	.	PUNCT
inlawrev-3436	1265	1	'*^^	'*^^	VERB
inlawrev-3436	1265	2	to	to	PART
inlawrev-3436	1265	3	better	well	ADV
inlawrev-3436	1265	4	understand	understand	VERB
inlawrev-3436	1265	5	the	the	DET
inlawrev-3436	1265	6	court	court	NOUN
inlawrev-3436	1265	7	's	's	PART
inlawrev-3436	1265	8	holdings	holding	NOUN
inlawrev-3436	1265	9	in	in	ADP
inlawrev-3436	1265	10	these	these	DET
inlawrev-3436	1265	11	cases	case	NOUN
inlawrev-3436	1265	12	,	,	PUNCT
inlawrev-3436	1265	13	it	it	PRON
inlawrev-3436	1265	14	is	be	AUX
inlawrev-3436	1265	15	necessary	necessary	ADJ
inlawrev-3436	1265	16	to	to	PART
inlawrev-3436	1265	17	first	first	ADV
inlawrev-3436	1265	18	review	review	VERB
inlawrev-3436	1265	19	the	the	DET
inlawrev-3436	1265	20	tax	tax	NOUN
inlawrev-3436	1265	21	to	to	PART
inlawrev-3436	1265	22	which	which	PRON
inlawrev-3436	1265	23	this	this	DET
inlawrev-3436	1265	24	exemption	exemption	NOUN
inlawrev-3436	1265	25	applies	apply	VERB
inlawrev-3436	1265	26	.	.	PUNCT
inlawrev-3436	1266	1	'*^	'*^	NOUN
inlawrev-3436	1266	2	'	'	PART
inlawrev-3436	1266	3	*	*	PUNCT
inlawrev-3436	1267	1	indiana	indiana	NOUN
inlawrev-3436	1267	2	taxes	tax	VERB
inlawrev-3436	1267	3	motor	motor	NOUN
inlawrev-3436	1267	4	carriers'**^	carriers'**^	PROPN
inlawrev-3436	1267	5	for	for	ADP
inlawrev-3436	1267	6	the	the	DET
inlawrev-3436	1267	7	benefit	benefit	NOUN
inlawrev-3436	1267	8	ofusing	ofuse	VERB
inlawrev-3436	1267	9	its	its	PRON
inlawrev-3436	1267	10	highways	highway	NOUN
inlawrev-3436	1267	11	based	base	VERB
inlawrev-3436	1267	12	on	on	ADP
inlawrev-3436	1267	13	electrical	electrical	ADJ
inlawrev-3436	1267	14	energy	energy	NOUN
inlawrev-3436	1267	15	is	be	AUX
inlawrev-3436	1267	16	tangible	tangible	ADJ
inlawrev-3436	1267	17	personal	personal	ADJ
inlawrev-3436	1267	18	property	property	NOUN
inlawrev-3436	1267	19	and	and	CCONJ
inlawrev-3436	1267	20	exempt	exempt	ADJ
inlawrev-3436	1267	21	from	from	ADP
inlawrev-3436	1267	22	sales	sale	NOUN
inlawrev-3436	1267	23	tax	tax	NOUN
inlawrev-3436	1267	24	if"consumed	if"consume	VERB
inlawrev-3436	1267	25	in	in	ADP
inlawrev-3436	1267	26	the	the	DET
inlawrev-3436	1267	27	direct	direct	ADJ
inlawrev-3436	1267	28	production	production	NOUN
inlawrev-3436	1267	29	as	as	ADP
inlawrev-3436	1267	30	a	a	DET
inlawrev-3436	1267	31	material	material	NOUN
inlawrev-3436	1267	32	to	to	PART
inlawrev-3436	1267	33	be	be	AUX
inlawrev-3436	1267	34	consumed	consume	VERB
inlawrev-3436	1267	35	in	in	ADP
inlawrev-3436	1267	36	the	the	DET
inlawrev-3436	1267	37	direct	direct	ADJ
inlawrev-3436	1267	38	production	production	NOUN
inlawrev-3436	1267	39	ofother	ofother	NOUN
inlawrev-3436	1267	40	tangible	tangible	ADJ
inlawrev-3436	1267	41	personal	personal	ADJ
inlawrev-3436	1267	42	property	property	NOUN
inlawrev-3436	1267	43	in	in	ADP
inlawrev-3436	1267	44	the	the	DET
inlawrev-3436	1267	45	person	person	NOUN
inlawrev-3436	1267	46	's	's	PART
inlawrev-3436	1267	47	business	business	NOUN
inlawrev-3436	1267	48	.	.	PUNCT
inlawrev-3436	1267	49	.	.	PUNCT
inlawrev-3436	1267	50	.	.	PUNCT
inlawrev-3436	1267	51	.	.	PUNCT
inlawrev-3436	1267	52	"	"	PUNCT
inlawrev-3436	1268	1	ind	ind	PROPN
inlawrev-3436	1268	2	.	.	PUNCT
inlawrev-3436	1268	3	code	code	PROPN
inlawrev-3436	1268	4	§	§	PROPN
inlawrev-3436	1268	5	6	6	NUM
inlawrev-3436	1268	6	-	-	SYM
inlawrev-3436	1268	7	2.5	2.5	NUM
inlawrev-3436	1268	8	-	-	PUNCT
inlawrev-3436	1268	9	5	5	NUM
inlawrev-3436	1268	10	-	-	NUM
inlawrev-3436	1268	11	5.1	5.1	NUM
inlawrev-3436	1268	12	.	.	PUNCT
inlawrev-3436	1269	1	474	474	NUM
inlawrev-3436	1269	2	.	.	PUNCT
inlawrev-3436	1270	1	see	see	VERB
inlawrev-3436	1270	2	mynsberge	mynsberge	NOUN
inlawrev-3436	1270	3	,	,	PUNCT
inlawrev-3436	1270	4	1	1	NUM
inlawrev-3436	1270	5	1	1	NUM
inlawrev-3436	1270	6	6	6	NUM
inlawrev-3436	1270	7	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1270	8	at	at	ADP
inlawrev-3436	1270	9	637	637	NUM
inlawrev-3436	1270	10	.	.	PUNCT
inlawrev-3436	1271	1	475	475	NUM
inlawrev-3436	1271	2	.	.	PUNCT
inlawrev-3436	1272	1	see	see	VERB
inlawrev-3436	1272	2	i	i	PRON
inlawrev-3436	1272	3	d.	d.	PROPN
inlawrev-3436	1272	4	476	476	NUM
inlawrev-3436	1272	5	.	.	PUNCT
inlawrev-3436	1273	1	380	380	NUM
inlawrev-3436	1273	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1273	3	555	555	NUM
inlawrev-3436	1273	4	(	(	PUNCT
inlawrev-3436	1273	5	1978	1978	NUM
inlawrev-3436	1273	6	)	)	PUNCT
inlawrev-3436	1273	7	.	.	PUNCT
inlawrev-3436	1274	1	477	477	X
inlawrev-3436	1274	2	.	.	PUNCT
inlawrev-3436	1275	1	see	see	VERB
inlawrev-3436	1275	2	i	i	PRON
inlawrev-3436	1275	3	d.	d.	PROPN
inlawrev-3436	1275	4	at	at	ADP
inlawrev-3436	1275	5	561	561	NUM
inlawrev-3436	1275	6	.	.	PUNCT
inlawrev-3436	1276	1	indiana	indiana	PROPN
inlawrev-3436	1276	2	courts	court	NOUN
inlawrev-3436	1276	3	have	have	AUX
inlawrev-3436	1276	4	never	never	ADV
inlawrev-3436	1276	5	determined	determine	VERB
inlawrev-3436	1276	6	whether	whether	SCONJ
inlawrev-3436	1276	7	electricity	electricity	NOUN
inlawrev-3436	1276	8	constitutes	constitute	VERB
inlawrev-3436	1276	9	tangible	tangible	ADJ
inlawrev-3436	1276	10	personal	personal	ADJ
inlawrev-3436	1276	11	property	property	NOUN
inlawrev-3436	1276	12	for	for	ADP
inlawrev-3436	1276	13	sales	sale	NOUN
inlawrev-3436	1276	14	tax	tax	NOUN
inlawrev-3436	1276	15	purposes	purpose	NOUN
inlawrev-3436	1276	16	.	.	PUNCT
inlawrev-3436	1277	1	the	the	DET
inlawrev-3436	1277	2	court	court	NOUN
inlawrev-3436	1277	3	of	of	ADP
inlawrev-3436	1277	4	appeals	appeals	PROPN
inlawrev-3436	1277	5	raised	raise	VERB
inlawrev-3436	1277	6	the	the	DET
inlawrev-3436	1277	7	issue	issue	NOUN
inlawrev-3436	1277	8	in	in	ADP
inlawrev-3436	1277	9	state	state	PROPN
inlawrev-3436	1277	10	v.	v.	PROPN
inlawrev-3436	1277	11	indiana	indiana	PROPN
inlawrev-3436	1277	12	-	-	PUNCT
inlawrev-3436	1277	13	kentucky	kentucky	PROPN
inlawrev-3436	1277	14	electric	electric	PROPN
inlawrev-3436	1277	15	corp	corp	PROPN
inlawrev-3436	1277	16	.	.	PROPN
inlawrev-3436	1277	17	,	,	PUNCT
inlawrev-3436	1277	18	438	438	NUM
inlawrev-3436	1277	19	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1277	20	782	782	NUM
inlawrev-3436	1277	21	,	,	PUNCT
inlawrev-3436	1277	22	785	785	NUM
inlawrev-3436	1277	23	(	(	PUNCT
inlawrev-3436	1277	24	ind	ind	NOUN
inlawrev-3436	1277	25	.	.	PUNCT
inlawrev-3436	1278	1	ct	ct	PROPN
inlawrev-3436	1278	2	.	.	PUNCT
inlawrev-3436	1279	1	app	app	PROPN
inlawrev-3436	1279	2	.	.	PROPN
inlawrev-3436	1279	3	1982	1982	NUM
inlawrev-3436	1279	4	)	)	PUNCT
inlawrev-3436	1279	5	,	,	PUNCT
inlawrev-3436	1280	1	but	but	CCONJ
inlawrev-3436	1280	2	did	do	AUX
inlawrev-3436	1280	3	not	not	PART
inlawrev-3436	1280	4	decide	decide	VERB
inlawrev-3436	1280	5	it	it	PRON
inlawrev-3436	1280	6	.	.	PUNCT
inlawrev-3436	1281	1	see	see	VERB
inlawrev-3436	1281	2	mynsberge	mynsberge	NOUN
inlawrev-3436	1281	3	,	,	PUNCT
inlawrev-3436	1281	4	716	716	NUM
inlawrev-3436	1281	5	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1281	6	at	at	ADP
inlawrev-3436	1281	7	637	637	NUM
inlawrev-3436	1281	8	.	.	PUNCT
inlawrev-3436	1282	1	478	478	NUM
inlawrev-3436	1282	2	.	.	PUNCT
inlawrev-3436	1283	1	see	see	VERB
inlawrev-3436	1283	2	mynsberge	mynsberge	NOUN
inlawrev-3436	1283	3	,	,	PUNCT
inlawrev-3436	1283	4	1	1	NUM
inlawrev-3436	1283	5	1	1	NUM
inlawrev-3436	1283	6	6	6	NUM
inlawrev-3436	1283	7	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1283	8	at	at	ADP
inlawrev-3436	1283	9	637	637	NUM
inlawrev-3436	1283	10	.	.	PUNCT
inlawrev-3436	1284	1	479	479	NUM
inlawrev-3436	1284	2	.	.	PUNCT
inlawrev-3436	1285	1	715	715	NUM
inlawrev-3436	1285	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1285	3	26	26	NUM
inlawrev-3436	1285	4	(	(	PUNCT
inlawrev-3436	1285	5	ind	ind	NOUN
inlawrev-3436	1285	6	.	.	PUNCT
inlawrev-3436	1286	1	tax	tax	PROPN
inlawrev-3436	1286	2	ct	ct	PROPN
inlawrev-3436	1286	3	.	.	PROPN
inlawrev-3436	1286	4	1999	1999	NUM
inlawrev-3436	1286	5	)	)	PUNCT
inlawrev-3436	1286	6	.	.	PUNCT
inlawrev-3436	1287	1	480	480	X
inlawrev-3436	1287	2	.	.	PUNCT
inlawrev-3436	1288	1	in	in	ADP
inlawrev-3436	1288	2	1999	1999	NUM
inlawrev-3436	1288	3	,	,	PUNCT
inlawrev-3436	1288	4	the	the	DET
inlawrev-3436	1288	5	general	general	ADJ
inlawrev-3436	1288	6	assembly	assembly	NOUN
inlawrev-3436	1288	7	changed	change	VERB
inlawrev-3436	1288	8	the	the	DET
inlawrev-3436	1288	9	motor	motor	NOUN
inlawrev-3436	1288	10	carrier	carrier	NOUN
inlawrev-3436	1288	11	fuel	fuel	NOUN
inlawrev-3436	1288	12	use	use	NOUN
inlawrev-3436	1288	13	tax	tax	NOUN
inlawrev-3436	1288	14	exemption	exemption	NOUN
inlawrev-3436	1288	15	to	to	ADP
inlawrev-3436	1288	16	a	a	DET
inlawrev-3436	1288	17	credit	credit	NOUN
inlawrev-3436	1288	18	and	and	CCONJ
inlawrev-3436	1288	19	eliminated	eliminate	VERB
inlawrev-3436	1288	20	the	the	DET
inlawrev-3436	1288	21	"	"	PUNCT
inlawrev-3436	1288	22	in	in	ADP
inlawrev-3436	1288	23	indiana	indiana	PROPN
inlawrev-3436	1288	24	"	"	PUNCT
inlawrev-3436	1288	25	limitation	limitation	NOUN
inlawrev-3436	1288	26	.	.	PUNCT
inlawrev-3436	1289	1	481	481	NUM
inlawrev-3436	1289	2	.	.	NOUN
inlawrev-3436	1289	3	691	691	NUM
inlawrev-3436	1289	4	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1289	5	1371	1371	NUM
inlawrev-3436	1289	6	(	(	PUNCT
inlawrev-3436	1289	7	ind	ind	NOUN
inlawrev-3436	1289	8	.	.	PUNCT
inlawrev-3436	1290	1	tax	tax	PROPN
inlawrev-3436	1290	2	ct	ct	PROPN
inlawrev-3436	1290	3	.	.	PROPN
inlawrev-3436	1290	4	1998	1998	NUM
inlawrev-3436	1290	5	)	)	PUNCT
inlawrev-3436	1290	6	.	.	PUNCT
inlawrev-3436	1291	1	482	482	NUM
inlawrev-3436	1291	2	.	.	PUNCT
inlawrev-3436	1292	1	see	see	VERB
inlawrev-3436	1292	2	i	i	PRON
inlawrev-3436	1292	3	d	d	PROPN
inlawrev-3436	1292	4	at	at	ADP
inlawrev-3436	1292	5	1379	1379	NUM
inlawrev-3436	1292	6	.	.	PUNCT
inlawrev-3436	1293	1	483	483	NUM
inlawrev-3436	1293	2	.	.	PUNCT
inlawrev-3436	1294	1	see	see	VERB
inlawrev-3436	1294	2	bulkmatic	bulkmatic	PROPN
inlawrev-3436	1294	3	iii	iii	NOUN
inlawrev-3436	1294	4	,	,	PUNCT
inlawrev-3436	1294	5	715	715	NUM
inlawrev-3436	1294	6	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1294	7	at	at	ADP
inlawrev-3436	1294	8	26	26	NUM
inlawrev-3436	1294	9	.	.	PUNCT
inlawrev-3436	1295	1	484	484	NUM
inlawrev-3436	1295	2	.	.	PUNCT
inlawrev-3436	1296	1	the	the	DET
inlawrev-3436	1296	2	"	"	PUNCT
inlawrev-3436	1296	3	tax	tax	NOUN
inlawrev-3436	1296	4	"	"	PUNCT
inlawrev-3436	1296	5	is	be	AUX
inlawrev-3436	1296	6	actually	actually	ADV
inlawrev-3436	1296	7	comprised	comprise	VERB
inlawrev-3436	1296	8	of	of	ADP
inlawrev-3436	1296	9	two	two	NUM
inlawrev-3436	1296	10	separate	separate	ADJ
inlawrev-3436	1296	11	taxes	taxis	NOUN
inlawrev-3436	1296	12	.	.	PUNCT
inlawrev-3436	1297	1	the	the	DET
inlawrev-3436	1297	2	motor	motor	NOUN
inlawrev-3436	1297	3	vehicle	vehicle	NOUN
inlawrev-3436	1297	4	fuel	fuel	NOUN
inlawrev-3436	1297	5	tax	tax	NOUN
inlawrev-3436	1297	6	and	and	CCONJ
inlawrev-3436	1297	7	the	the	DET
inlawrev-3436	1297	8	motor	motor	NOUN
inlawrev-3436	1297	9	carrier	carrier	NOUN
inlawrev-3436	1297	10	surcharge	surcharge	NOUN
inlawrev-3436	1297	11	tax	tax	NOUN
inlawrev-3436	1297	12	.	.	PUNCT
inlawrev-3436	1298	1	however	however	ADV
inlawrev-3436	1298	2	,	,	PUNCT
inlawrev-3436	1298	3	for	for	ADP
inlawrev-3436	1298	4	purposes	purpose	NOUN
inlawrev-3436	1298	5	of	of	ADP
inlawrev-3436	1298	6	this	this	DET
inlawrev-3436	1298	7	discussion	discussion	NOUN
inlawrev-3436	1298	8	they	they	PRON
inlawrev-3436	1298	9	will	will	AUX
inlawrev-3436	1298	10	be	be	AUX
inlawrev-3436	1298	11	referred	refer	VERB
inlawrev-3436	1298	12	to	to	ADP
inlawrev-3436	1298	13	as	as	ADP
inlawrev-3436	1298	14	one	one	NUM
inlawrev-3436	1298	15	tax	tax	NOUN
inlawrev-3436	1298	16	.	.	PUNCT
inlawrev-3436	1299	1	see	see	VERB
inlawrev-3436	1299	2	ind	ind	PROPN
inlawrev-3436	1299	3	.	.	PUNCT
inlawrev-3436	1300	1	code	code	PROPN
inlawrev-3436	1300	2	§	§	PROPN
inlawrev-3436	1300	3	6	6	NUM
inlawrev-3436	1300	4	-	-	SYM
inlawrev-3436	1300	5	6	6	NUM
inlawrev-3436	1300	6	-	-	NUM
inlawrev-3436	1300	7	2.5	2.5	NUM
inlawrev-3436	1300	8	-	-	PUNCT
inlawrev-3436	1300	9	28(a	28(a	NUM
inlawrev-3436	1300	10	)	)	PUNCT
inlawrev-3436	1300	11	(	(	PUNCT
inlawrev-3436	1300	12	1998	1998	NUM
inlawrev-3436	1300	13	)	)	PUNCT
inlawrev-3436	1300	14	.	.	PUNCT
inlawrev-3436	1301	1	485	485	NUM
inlawrev-3436	1301	2	.	.	PUNCT
inlawrev-3436	1302	1	see	see	VERB
inlawrev-3436	1302	2	i	i	PRON
inlawrev-3436	1302	3	d.	d.	PROPN
inlawrev-3436	1302	4	§	§	PROPN
inlawrev-3436	1302	5	6	6	NUM
inlawrev-3436	1302	6	-	-	SYM
inlawrev-3436	1302	7	6	6	NUM
inlawrev-3436	1302	8	-	-	SYM
inlawrev-3436	1302	9	4	4	NUM
inlawrev-3436	1302	10	.	.	NOUN
inlawrev-3436	1302	11	1	1	NUM
inlawrev-3436	1302	12	-	-	SYM
inlawrev-3436	1302	13	1	1	NUM
inlawrev-3436	1302	14	(	(	PUNCT
inlawrev-3436	1302	15	a	a	NOUN
inlawrev-3436	1302	16	)	)	PUNCT
inlawrev-3436	1302	17	(	(	PUNCT
inlawrev-3436	1302	18	defining	define	VERB
inlawrev-3436	1302	19	carrier	carrier	NOUN
inlawrev-3436	1302	20	)	)	PUNCT
inlawrev-3436	1302	21	.	.	PUNCT
inlawrev-3436	1303	1	2000	2000	NUM
inlawrev-3436	1303	2	]	]	PUNCT
inlawrev-3436	1303	3	taxation	taxation	NOUN
inlawrev-3436	1303	4	1491	1491	NUM
inlawrev-3436	1303	5	the	the	DET
inlawrev-3436	1303	6	number	number	NOUN
inlawrev-3436	1303	7	of	of	ADP
inlawrev-3436	1303	8	gallons	gallon	NOUN
inlawrev-3436	1303	9	of	of	ADP
inlawrev-3436	1303	10	fuel	fuel	NOUN
inlawrev-3436	1303	11	the	the	DET
inlawrev-3436	1303	12	carrier	carrier	NOUN
inlawrev-3436	1303	13	consumes	consume	VERB
inlawrev-3436	1303	14	on	on	ADP
inlawrev-3436	1303	15	those	those	DET
inlawrev-3436	1303	16	highways	highway	NOUN
inlawrev-3436	1303	17	during	during	ADP
inlawrev-3436	1303	18	a	a	DET
inlawrev-3436	1303	19	tax	tax	NOUN
inlawrev-3436	1303	20	year/*^	year/*^	PROPN
inlawrev-3436	1303	21	at	at	ADP
inlawrev-3436	1303	22	the	the	DET
inlawrev-3436	1303	23	time	time	NOUN
inlawrev-3436	1303	24	of	of	ADP
inlawrev-3436	1303	25	this	this	DET
inlawrev-3436	1303	26	case	case	NOUN
inlawrev-3436	1303	27	,	,	PUNCT
inlawrev-3436	1303	28	the	the	DET
inlawrev-3436	1303	29	carrier	carrier	NOUN
inlawrev-3436	1303	30	calculated	calculate	VERB
inlawrev-3436	1303	31	this	this	DET
inlawrev-3436	1303	32	figure	figure	NOUN
inlawrev-3436	1303	33	by	by	ADP
inlawrev-3436	1303	34	multiplying	multiply	VERB
inlawrev-3436	1303	35	its	its	PRON
inlawrev-3436	1303	36	entire	entire	ADJ
inlawrev-3436	1303	37	fuel	fuel	NOUN
inlawrev-3436	1303	38	consumption	consumption	NOUN
inlawrev-3436	1303	39	by	by	ADP
inlawrev-3436	1303	40	the	the	DET
inlawrev-3436	1303	41	number	number	NOUN
inlawrev-3436	1303	42	of	of	ADP
inlawrev-3436	1303	43	miles	mile	NOUN
inlawrev-3436	1303	44	traveled	travel	VERB
inlawrev-3436	1303	45	on	on	ADP
inlawrev-3436	1303	46	indiana	indiana	PROPN
inlawrev-3436	1303	47	highways	highway	NOUN
inlawrev-3436	1303	48	and	and	CCONJ
inlawrev-3436	1303	49	then	then	ADV
inlawrev-3436	1303	50	dividing	divide	VERB
inlawrev-3436	1303	51	this	this	DET
inlawrev-3436	1303	52	amount	amount	NOUN
inlawrev-3436	1303	53	by	by	ADP
inlawrev-3436	1303	54	the	the	DET
inlawrev-3436	1303	55	total	total	ADJ
inlawrev-3436	1303	56	number	number	NOUN
inlawrev-3436	1303	57	of	of	ADP
inlawrev-3436	1303	58	miles	mile	NOUN
inlawrev-3436	1303	59	traveled/*^	traveled/*^	PROPN
inlawrev-3436	1303	60	the	the	DET
inlawrev-3436	1303	61	resuhing	resuhing	NOUN
inlawrev-3436	1303	62	total	total	NOUN
inlawrev-3436	1303	63	,	,	PUNCT
inlawrev-3436	1303	64	representing	represent	VERB
inlawrev-3436	1303	65	the	the	DET
inlawrev-3436	1303	66	fiiel	fiiel	NOUN
inlawrev-3436	1303	67	consumed	consume	VERB
inlawrev-3436	1303	68	on	on	ADP
inlawrev-3436	1303	69	indiana	indiana	PROPN
inlawrev-3436	1303	70	highways	highway	NOUN
inlawrev-3436	1303	71	,	,	PUNCT
inlawrev-3436	1303	72	was	be	AUX
inlawrev-3436	1303	73	multiplied	multiply	VERB
inlawrev-3436	1303	74	by	by	ADP
inlawrev-3436	1303	75	the	the	DET
inlawrev-3436	1303	76	applicable	applicable	ADJ
inlawrev-3436	1303	77	tax	tax	NOUN
inlawrev-3436	1303	78	rate"*^	rate"*^	NOUN
inlawrev-3436	1303	79	*	*	PUNCT
inlawrev-3436	1303	80	to	to	PART
inlawrev-3436	1303	81	arrive	arrive	VERB
inlawrev-3436	1303	82	at	at	ADP
inlawrev-3436	1303	83	the	the	DET
inlawrev-3436	1303	84	fuel	fuel	NOUN
inlawrev-3436	1303	85	tax	tax	NOUN
inlawrev-3436	1303	86	liability/	liability/	PROPN
inlawrev-3436	1303	87	'	'	PUNCT
inlawrev-3436	1303	88	"	"	PUNCT
inlawrev-3436	1303	89	unfortunately	unfortunately	ADV
inlawrev-3436	1303	90	,	,	PUNCT
inlawrev-3436	1303	91	the	the	DET
inlawrev-3436	1303	92	formula	formula	NOUN
inlawrev-3436	1303	93	did	do	AUX
inlawrev-3436	1303	94	not	not	PART
inlawrev-3436	1303	95	account	account	VERB
inlawrev-3436	1303	96	for	for	ADP
inlawrev-3436	1303	97	those	those	DET
inlawrev-3436	1303	98	vehicles	vehicle	NOUN
inlawrev-3436	1303	99	with	with	ADP
inlawrev-3436	1303	100	a	a	DET
inlawrev-3436	1303	101	single	single	ADJ
inlawrev-3436	1303	102	fuel	fuel	NOUN
inlawrev-3436	1303	103	tank	tank	NOUN
inlawrev-3436	1303	104	supplying	supply	VERB
inlawrev-3436	1303	105	both	both	CCONJ
inlawrev-3436	1303	106	the	the	DET
inlawrev-3436	1303	107	vehicle	vehicle	NOUN
inlawrev-3436	1303	108	's	's	PART
inlawrev-3436	1303	109	engine	engine	NOUN
inlawrev-3436	1303	110	and	and	CCONJ
inlawrev-3436	1303	111	attached	attach	VERB
inlawrev-3436	1303	112	"	"	PUNCT
inlawrev-3436	1303	113	power	power	NOUN
inlawrev-3436	1303	114	take	take	NOUN
inlawrev-3436	1303	115	-	-	PUNCT
inlawrev-3436	1303	116	off	off	NOUN
inlawrev-3436	1303	117	(	(	PUNCT
inlawrev-3436	1303	118	"	"	PUNCT
inlawrev-3436	1303	119	pto	pto	PROPN
inlawrev-3436	1303	120	"	"	PUNCT
inlawrev-3436	1303	121	)	)	PUNCT
inlawrev-3436	1303	122	equipment/^	equipment/^	PROPN
inlawrev-3436	1303	123	consequently	consequently	ADV
inlawrev-3436	1303	124	,	,	PUNCT
inlawrev-3436	1303	125	the	the	DET
inlawrev-3436	1303	126	motor	motor	NOUN
inlawrev-3436	1303	127	carrier	carrier	NOUN
inlawrev-3436	1303	128	's	's	PART
inlawrev-3436	1303	129	tax	tax	NOUN
inlawrev-3436	1303	130	liability	liability	NOUN
inlawrev-3436	1303	131	reflected	reflect	VERB
inlawrev-3436	1303	132	the	the	DET
inlawrev-3436	1303	133	fiiel	fiiel	ADJ
inlawrev-3436	1303	134	consumed	consume	VERB
inlawrev-3436	1303	135	operating	operate	VERB
inlawrev-3436	1303	136	the	the	DET
inlawrev-3436	1303	137	attached	attached	ADJ
inlawrev-3436	1303	138	equipment/	equipment/	NOUN
inlawrev-3436	1303	139	"	"	PUNCT
inlawrev-3436	1303	140	'	'	PUNCT
inlawrev-3436	1303	141	to	to	PART
inlawrev-3436	1303	142	avoid	avoid	VERB
inlawrev-3436	1303	143	this	this	DET
inlawrev-3436	1303	144	result	result	NOUN
inlawrev-3436	1303	145	,	,	PUNCT
inlawrev-3436	1303	146	the	the	DET
inlawrev-3436	1303	147	general	general	ADJ
inlawrev-3436	1303	148	assembly	assembly	NOUN
inlawrev-3436	1303	149	exempted	exempt	VERB
inlawrev-3436	1303	150	the	the	DET
inlawrev-3436	1303	151	fuel	fuel	NOUN
inlawrev-3436	1303	152	used	use	VERB
inlawrev-3436	1303	153	in	in	ADP
inlawrev-3436	1303	154	operating	operate	VERB
inlawrev-3436	1303	155	the	the	DET
inlawrev-3436	1303	156	pto	pto	PROPN
inlawrev-3436	1303	157	equipment	equipment	NOUN
inlawrev-3436	1303	158	from	from	ADP
inlawrev-3436	1303	159	the	the	DET
inlawrev-3436	1303	160	motor	motor	NOUN
inlawrev-3436	1303	161	carrier	carrier	NOUN
inlawrev-3436	1303	162	fuel	fuel	NOUN
inlawrev-3436	1303	163	tax/"^	tax/"^	NUM
inlawrev-3436	1303	164	however	however	ADV
inlawrev-3436	1303	165	,	,	PUNCT
inlawrev-3436	1303	166	this	this	DET
inlawrev-3436	1303	167	exemption^"^	exemption^"^	NOUN
inlawrev-3436	1303	168	was	be	AUX
inlawrev-3436	1303	169	limited	limit	VERB
inlawrev-3436	1303	170	to	to	ADP
inlawrev-3436	1303	171	the	the	DET
inlawrev-3436	1303	172	use	use	NOUN
inlawrev-3436	1303	173	of	of	ADP
inlawrev-3436	1303	174	pto	pto	PROPN
inlawrev-3436	1303	175	equipment	equipment	NOUN
inlawrev-3436	1303	176	in	in	ADP
inlawrev-3436	1303	177	indiana/	indiana/	NOUN
inlawrev-3436	1303	178	"	"	PUNCT
inlawrev-3436	1303	179	'	'	NUM
inlawrev-3436	1303	180	*	*	PUNCT
inlawrev-3436	1303	181	therefore	therefore	ADV
inlawrev-3436	1303	182	,	,	PUNCT
inlawrev-3436	1303	183	the	the	DET
inlawrev-3436	1303	184	fuel	fuel	NOUN
inlawrev-3436	1303	185	consumed	consume	VERB
inlawrev-3436	1303	186	by	by	ADP
inlawrev-3436	1303	187	a	a	DET
inlawrev-3436	1303	188	carrier	carrier	NOUN
inlawrev-3436	1303	189	's	's	PART
inlawrev-3436	1303	190	pto	pto	PROPN
inlawrev-3436	1303	191	equipment	equipment	NOUN
inlawrev-3436	1303	192	in	in	ADP
inlawrev-3436	1303	193	all	all	DET
inlawrev-3436	1303	194	fifty	fifty	NUM
inlawrev-3436	1303	195	states	state	NOUN
inlawrev-3436	1303	196	was	be	AUX
inlawrev-3436	1303	197	included	include	VERB
inlawrev-3436	1303	198	in	in	ADP
inlawrev-3436	1303	199	figuring	figure	VERB
inlawrev-3436	1303	200	the	the	DET
inlawrev-3436	1303	201	tax	tax	NOUN
inlawrev-3436	1303	202	liability	liability	NOUN
inlawrev-3436	1303	203	,	,	PUNCT
inlawrev-3436	1303	204	but	but	CCONJ
inlawrev-3436	1303	205	only	only	ADV
inlawrev-3436	1303	206	that	that	DET
inlawrev-3436	1303	207	ftiel	ftiel	PROPN
inlawrev-3436	1303	208	used	use	VERB
inlawrev-3436	1303	209	in	in	ADP
inlawrev-3436	1303	210	operating	operate	VERB
inlawrev-3436	1303	211	the	the	DET
inlawrev-3436	1303	212	pto	pto	PROPN
inlawrev-3436	1303	213	equipment	equipment	NOUN
inlawrev-3436	1303	214	in	in	ADP
inlawrev-3436	1303	215	indiana	indiana	PROPN
inlawrev-3436	1303	216	was	be	AUX
inlawrev-3436	1303	217	exempted/"^	exempted/"^	NUM
inlawrev-3436	1303	218	the	the	DET
inlawrev-3436	1303	219	idsr	idsr	NOUN
inlawrev-3436	1303	220	argued	argue	VERB
inlawrev-3436	1303	221	that	that	SCONJ
inlawrev-3436	1303	222	indiana	indiana	PROPN
inlawrev-3436	1303	223	could	could	AUX
inlawrev-3436	1303	224	constitutionally	constitutionally	ADV
inlawrev-3436	1303	225	exempt	exempt	VERB
inlawrev-3436	1303	226	any	any	DET
inlawrev-3436	1303	227	fuel	fuel	NOUN
inlawrev-3436	1303	228	apportioned	apportion	VERB
inlawrev-3436	1303	229	to	to	ADP
inlawrev-3436	1303	230	it	it	PRON
inlawrev-3436	1303	231	because	because	SCONJ
inlawrev-3436	1303	232	those	those	DET
inlawrev-3436	1303	233	gallons	gallon	NOUN
inlawrev-3436	1303	234	were	be	AUX
inlawrev-3436	1303	235	subject	subject	ADJ
inlawrev-3436	1303	236	to	to	ADP
inlawrev-3436	1303	237	the	the	DET
inlawrev-3436	1303	238	state	state	NOUN
inlawrev-3436	1303	239	's	's	PART
inlawrev-3436	1303	240	unquestioned	unquestioned	ADJ
inlawrev-3436	1303	241	power	power	NOUN
inlawrev-3436	1303	242	to	to	ADP
inlawrev-3436	1303	243	tax/"^	tax/"^	PRON
inlawrev-3436	1303	244	it	it	PRON
inlawrev-3436	1303	245	further	far	ADV
inlawrev-3436	1303	246	argued	argue	VERB
inlawrev-3436	1303	247	that	that	SCONJ
inlawrev-3436	1303	248	fuel	fuel	NOUN
inlawrev-3436	1303	249	that	that	PRON
inlawrev-3436	1303	250	was	be	AUX
inlawrev-3436	1303	251	not	not	PART
inlawrev-3436	1303	252	apportioned	apportion	VERB
inlawrev-3436	1303	253	to	to	ADP
inlawrev-3436	1303	254	indiana	indiana	PROPN
inlawrev-3436	1303	255	was	be	AUX
inlawrev-3436	1303	256	not	not	PART
inlawrev-3436	1303	257	subject	subject	ADJ
inlawrev-3436	1303	258	to	to	ADP
inlawrev-3436	1303	259	the	the	DET
inlawrev-3436	1303	260	motor	motor	NOUN
inlawrev-3436	1303	261	carrier	carrier	NOUN
inlawrev-3436	1303	262	fuel	fuel	NOUN
inlawrev-3436	1303	263	tax	tax	NOUN
inlawrev-3436	1303	264	and	and	CCONJ
inlawrev-3436	1303	265	,	,	PUNCT
inlawrev-3436	1303	266	therefore	therefore	ADV
inlawrev-3436	1303	267	,	,	PUNCT
inlawrev-3436	1303	268	need	need	AUX
inlawrev-3436	1303	269	not	not	PART
inlawrev-3436	1303	270	be	be	AUX
inlawrev-3436	1303	271	exempted/"^	exempted/"^	NOUN
inlawrev-3436	1303	272	in	in	ADP
inlawrev-3436	1303	273	rejecting	reject	VERB
inlawrev-3436	1303	274	these	these	DET
inlawrev-3436	1303	275	arguments	argument	NOUN
inlawrev-3436	1303	276	,	,	PUNCT
inlawrev-3436	1303	277	the	the	DET
inlawrev-3436	1303	278	court	court	NOUN
inlawrev-3436	1303	279	held	hold	VERB
inlawrev-3436	1303	280	that	that	SCONJ
inlawrev-3436	1303	281	the	the	DET
inlawrev-3436	1303	282	mere	mere	ADJ
inlawrev-3436	1303	283	fact	fact	NOUN
inlawrev-3436	1303	284	that	that	SCONJ
inlawrev-3436	1303	285	indiana	indiana	PROPN
inlawrev-3436	1303	286	was	be	AUX
inlawrev-3436	1303	287	refunding	refund	VERB
inlawrev-3436	1303	288	tax	tax	NOUN
inlawrev-3436	1303	289	that	that	PRON
inlawrev-3436	1303	290	it	it	PRON
inlawrev-3436	1303	291	could	could	AUX
inlawrev-3436	1303	292	have	have	AUX
inlawrev-3436	1303	293	kept	keep	VERB
inlawrev-3436	1303	294	did	do	AUX
inlawrev-3436	1303	295	not	not	PART
inlawrev-3436	1303	296	make	make	VERB
inlawrev-3436	1303	297	the	the	DET
inlawrev-3436	1303	298	"	"	PUNCT
inlawrev-3436	1303	299	in	in	ADP
inlawrev-3436	1303	300	-	-	PUNCT
inlawrev-3436	1303	301	indiana	indiana	NOUN
inlawrev-3436	1303	302	"	"	PUNCT
inlawrev-3436	1303	303	limitation	limitation	NOUN
inlawrev-3436	1303	304	constitutional/	constitutional/	NUM
inlawrev-3436	1303	305	"	"	PUNCT
inlawrev-3436	1303	306	'	'	PUNCT
inlawrev-3436	1303	307	it	it	PRON
inlawrev-3436	1303	308	further	far	ADV
inlawrev-3436	1303	309	explained	explain	VERB
inlawrev-3436	1303	310	that	that	SCONJ
inlawrev-3436	1303	311	while	while	SCONJ
inlawrev-3436	1303	312	the	the	DET
inlawrev-3436	1303	313	fuel	fuel	NOUN
inlawrev-3436	1303	314	not	not	PART
inlawrev-3436	1303	315	apportioned	apportion	VERB
inlawrev-3436	1303	316	to	to	ADP
inlawrev-3436	1303	317	indiana	indiana	PROPN
inlawrev-3436	1303	318	may	may	AUX
inlawrev-3436	1303	319	not	not	PART
inlawrev-3436	1303	320	have	have	AUX
inlawrev-3436	1303	321	been	be	AUX
inlawrev-3436	1303	322	subject	subject	ADJ
inlawrev-3436	1303	323	to	to	ADP
inlawrev-3436	1303	324	indiana	indiana	PROPN
inlawrev-3436	1303	325	tax	tax	PROPN
inlawrev-3436	1303	326	,	,	PUNCT
inlawrev-3436	1303	327	the	the	DET
inlawrev-3436	1303	328	limitation	limitation	NOUN
inlawrev-3436	1303	329	nevertheless	nevertheless	ADV
inlawrev-3436	1303	330	distorted	distort	VERB
inlawrev-3436	1303	331	the	the	DET
inlawrev-3436	1303	332	apportionable	apportionable	ADJ
inlawrev-3436	1303	333	base	base	NOUN
inlawrev-3436	1303	334	"	"	PUNCT
inlawrev-3436	1303	335	*	*	NOUN
inlawrev-3436	1303	336	"	"	PUNCT
inlawrev-3436	1303	337	"	"	PUNCT
inlawrev-3436	1303	338	by	by	ADP
inlawrev-3436	1303	339	including	include	VERB
inlawrev-3436	1303	340	all	all	DET
inlawrev-3436	1303	341	fuel	fuel	NOUN
inlawrev-3436	1303	342	used	use	VERB
inlawrev-3436	1303	343	in	in	ADP
inlawrev-3436	1303	344	operating	operate	VERB
inlawrev-3436	1303	345	the	the	DET
inlawrev-3436	1303	346	pto	pto	PROPN
inlawrev-3436	1303	347	but	but	CCONJ
inlawrev-3436	1303	348	exempting	exempt	VERB
inlawrev-3436	1303	349	only	only	ADV
inlawrev-3436	1303	350	the	the	DET
inlawrev-3436	1303	351	indiana	indiana	PROPN
inlawrev-3436	1303	352	pto	pto	PROPN
inlawrev-3436	1303	353	fuel/^	fuel/^	PROPN
inlawrev-3436	1303	354	according	accord	VERB
inlawrev-3436	1303	355	to	to	ADP
inlawrev-3436	1303	356	the	the	DET
inlawrev-3436	1303	357	486	486	NUM
inlawrev-3436	1303	358	.	.	PUNCT
inlawrev-3436	1304	1	see	see	VERB
inlawrev-3436	1304	2	i	i	PRON
inlawrev-3436	1304	3	d.	d.	PROPN
inlawrev-3436	1304	4	§	§	PROPN
inlawrev-3436	1304	5	§	§	PROPN
inlawrev-3436	1304	6	6	6	NUM
inlawrev-3436	1304	7	-	-	SYM
inlawrev-3436	1304	8	6	6	NUM
inlawrev-3436	1304	9	-	-	SYM
inlawrev-3436	1304	10	4	4	NUM
inlawrev-3436	1304	11	.	.	PUNCT
inlawrev-3436	1305	1	l-4(a	l-4(a	PROPN
inlawrev-3436	1305	2	)	)	PUNCT
inlawrev-3436	1305	3	,	,	PUNCT
inlawrev-3436	1305	4	-4.5(a	-4.5(a	NOUN
inlawrev-3436	1305	5	)	)	PUNCT
inlawrev-3436	1305	6	.	.	PUNCT
inlawrev-3436	1306	1	487	487	X
inlawrev-3436	1306	2	.	.	PUNCT
inlawrev-3436	1307	1	see	see	VERB
inlawrev-3436	1307	2	bulkmatic	bulkmatic	PROPN
inlawrev-3436	1307	3	iii	iii	NOUN
inlawrev-3436	1307	4	,	,	PUNCT
inlawrev-3436	1307	5	7	7	NUM
inlawrev-3436	1307	6	1	1	NUM
inlawrev-3436	1307	7	5	5	NUM
inlawrev-3436	1307	8	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1307	9	at	at	ADP
inlawrev-3436	1307	10	28	28	NUM
inlawrev-3436	1307	11	.	.	PUNCT
inlawrev-3436	1308	1	488	488	NUM
inlawrev-3436	1308	2	.	.	PUNCT
inlawrev-3436	1309	1	the	the	DET
inlawrev-3436	1309	2	rate	rate	NOUN
inlawrev-3436	1309	3	applicable	applicable	ADJ
inlawrev-3436	1309	4	in	in	ADP
inlawrev-3436	1309	5	bulkmatic	bulkmatic	PROPN
inlawrev-3436	1309	6	iii	iii	NOUN
inlawrev-3436	1309	7	was	be	AUX
inlawrev-3436	1309	8	$	$	SYM
inlawrev-3436	1309	9	0.27	0.27	NUM
inlawrev-3436	1309	10	per	per	ADP
inlawrev-3436	1309	11	gallon	gallon	NOUN
inlawrev-3436	1309	12	.	.	PUNCT
inlawrev-3436	1310	1	see	see	VERB
inlawrev-3436	1310	2	infd	infd	NOUN
inlawrev-3436	1310	3	.	.	PUNCT
inlawrev-3436	1311	1	code	code	PROPN
inlawrev-3436	1311	2	§	§	PROPN
inlawrev-3436	1311	3	6	6	NUM
inlawrev-3436	1311	4	-	-	SYM
inlawrev-3436	1311	5	6	6	NUM
inlawrev-3436	1311	6	-	-	PUNCT
inlawrev-3436	1311	7	2.528(a	2.528(a	NUM
inlawrev-3436	1311	8	)	)	PUNCT
inlawrev-3436	1311	9	.	.	PUNCT
inlawrev-3436	1312	1	489	489	NUM
inlawrev-3436	1312	2	.	.	PUNCT
inlawrev-3436	1313	1	see	see	VERB
inlawrev-3436	1313	2	bulkmatic	bulkmatic	PROPN
inlawrev-3436	1313	3	iii	iii	NOUN
inlawrev-3436	1313	4	,	,	PUNCT
inlawrev-3436	1313	5	7	7	NUM
inlawrev-3436	1313	6	1	1	NUM
inlawrev-3436	1313	7	5	5	NUM
inlawrev-3436	1313	8	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1313	9	at	at	ADP
inlawrev-3436	1313	10	28	28	NUM
inlawrev-3436	1313	11	.	.	PUNCT
inlawrev-3436	1314	1	490	490	NUM
inlawrev-3436	1314	2	.	.	PUNCT
inlawrev-3436	1315	1	i	i	PRON
inlawrev-3436	1315	2	d.	d.	PROPN
inlawrev-3436	1315	3	for	for	ADP
inlawrev-3436	1315	4	example	example	NOUN
inlawrev-3436	1315	5	,	,	PUNCT
inlawrev-3436	1315	6	some	some	DET
inlawrev-3436	1315	7	vehicles	vehicle	NOUN
inlawrev-3436	1315	8	have	have	AUX
inlawrev-3436	1315	9	attached	attach	VERB
inlawrev-3436	1315	10	equipment	equipment	NOUN
inlawrev-3436	1315	11	used	use	VERB
inlawrev-3436	1315	12	in	in	ADP
inlawrev-3436	1315	13	offloading	offload	VERB
inlawrev-3436	1315	14	cargo	cargo	NOUN
inlawrev-3436	1315	15	.	.	PUNCT
inlawrev-3436	1316	1	491	491	NUM
inlawrev-3436	1316	2	.	.	PUNCT
inlawrev-3436	1317	1	see	see	VERB
inlawrev-3436	1317	2	i	i	PRON
inlawrev-3436	1317	3	d.	d.	PROPN
inlawrev-3436	1317	4	492	492	NUM
inlawrev-3436	1317	5	.	.	PUNCT
inlawrev-3436	1318	1	see	see	VERB
inlawrev-3436	1318	2	i	i	PRON
inlawrev-3436	1318	3	d	d	PROPN
inlawrev-3436	1318	4	(	(	PUNCT
inlawrev-3436	1318	5	citing	cite	VERB
inlawrev-3436	1318	6	ind	ind	NOUN
inlawrev-3436	1318	7	.	.	PUNCT
inlawrev-3436	1319	1	code	code	PROPN
inlawrev-3436	1319	2	ann	ann	PROPN
inlawrev-3436	1319	3	.	.	PUNCT
inlawrev-3436	1320	1	§	§	PROPN
inlawrev-3436	1320	2	§	§	PROPN
inlawrev-3436	1320	3	6	6	NUM
inlawrev-3436	1320	4	-	-	SYM
inlawrev-3436	1320	5	6	6	NUM
inlawrev-3436	1320	6	-	-	PUNCT
inlawrev-3436	1320	7	4.1	4.1	NUM
inlawrev-3436	1320	8	-	-	PUNCT
inlawrev-3436	1320	9	4(d	4(d	NUM
inlawrev-3436	1320	10	)	)	PUNCT
inlawrev-3436	1320	11	,	,	PUNCT
inlawrev-3436	1320	12	-4.5(d	-4.5(d	NUM
inlawrev-3436	1320	13	)	)	PUNCT
inlawrev-3436	1320	14	(	(	PUNCT
inlawrev-3436	1320	15	west	west	NOUN
inlawrev-3436	1320	16	supp.1998	supp.1998	PROPN
inlawrev-3436	1320	17	)	)	PUNCT
inlawrev-3436	1320	18	)	)	PUNCT
inlawrev-3436	1320	19	.	.	PUNCT
inlawrev-3436	1321	1	493	493	NUM
inlawrev-3436	1321	2	.	.	PUNCT
inlawrev-3436	1322	1	a	a	DET
inlawrev-3436	1322	2	fixed	fix	VERB
inlawrev-3436	1322	3	percentage	percentage	NOUN
inlawrev-3436	1322	4	of	of	ADP
inlawrev-3436	1322	5	the	the	DET
inlawrev-3436	1322	6	fuel	fuel	NOUN
inlawrev-3436	1322	7	consumed	consume	VERB
inlawrev-3436	1322	8	is	be	AUX
inlawrev-3436	1322	9	exempted	exempt	VERB
inlawrev-3436	1322	10	.	.	PUNCT
inlawrev-3436	1323	1	the	the	DET
inlawrev-3436	1323	2	applicable	applicable	ADJ
inlawrev-3436	1323	3	percentage	percentage	NOUN
inlawrev-3436	1323	4	depends	depend	VERB
inlawrev-3436	1323	5	on	on	ADP
inlawrev-3436	1323	6	the	the	DET
inlawrev-3436	1323	7	type	type	NOUN
inlawrev-3436	1323	8	of	of	ADP
inlawrev-3436	1323	9	vehicle	vehicle	NOUN
inlawrev-3436	1323	10	and	and	CCONJ
inlawrev-3436	1323	11	the	the	DET
inlawrev-3436	1323	12	type	type	NOUN
inlawrev-3436	1323	13	of	of	ADP
inlawrev-3436	1323	14	pto	pto	PROPN
inlawrev-3436	1323	15	equipment	equipment	NOUN
inlawrev-3436	1323	16	on	on	ADP
inlawrev-3436	1323	17	the	the	DET
inlawrev-3436	1323	18	vehicle	vehicle	NOUN
inlawrev-3436	1323	19	.	.	PUNCT
inlawrev-3436	1324	1	the	the	DET
inlawrev-3436	1324	2	carrier	carrier	NOUN
inlawrev-3436	1324	3	was	be	AUX
inlawrev-3436	1324	4	required	require	VERB
inlawrev-3436	1324	5	to	to	PART
inlawrev-3436	1324	6	pay	pay	VERB
inlawrev-3436	1324	7	the	the	DET
inlawrev-3436	1324	8	tax	tax	NOUN
inlawrev-3436	1324	9	first	first	ADV
inlawrev-3436	1324	10	and	and	CCONJ
inlawrev-3436	1324	11	then	then	ADV
inlawrev-3436	1324	12	file	file	VERB
inlawrev-3436	1324	13	a	a	DET
inlawrev-3436	1324	14	refund	refund	NOUN
inlawrev-3436	1324	15	claim	claim	NOUN
inlawrev-3436	1324	16	.	.	PUNCT
inlawrev-3436	1325	1	see	see	VERB
inlawrev-3436	1325	2	i	i	PRON
inlawrev-3436	1325	3	d.	d.	PROPN
inlawrev-3436	1325	4	at	at	ADP
inlawrev-3436	1325	5	28	28	NUM
inlawrev-3436	1325	6	n.7	n.7	X
inlawrev-3436	1325	7	.	.	PUNCT
inlawrev-3436	1326	1	494	494	NUM
inlawrev-3436	1326	2	.	.	X
inlawrev-3436	1326	3	see	see	VERB
inlawrev-3436	1326	4	i	i	PRON
inlawrev-3436	1326	5	d.	d.	PROPN
inlawrev-3436	1326	6	495	495	NUM
inlawrev-3436	1326	7	.	.	PUNCT
inlawrev-3436	1327	1	see	see	VERB
inlawrev-3436	1327	2	i	i	PROPN
inlawrev-3436	1327	3	d	d	PROPN
inlawrev-3436	1327	4	496	496	NUM
inlawrev-3436	1327	5	.	.	PUNCT
inlawrev-3436	1328	1	see	see	VERB
inlawrev-3436	1328	2	i	i	PRON
inlawrev-3436	1328	3	d.	d.	PROPN
inlawrev-3436	1328	4	497	497	NUM
inlawrev-3436	1328	5	.	.	PUNCT
inlawrev-3436	1329	1	see	see	VERB
inlawrev-3436	1329	2	i	i	PRON
inlawrev-3436	1329	3	d.	d.	PROPN
inlawrev-3436	1329	4	498	498	NUM
inlawrev-3436	1329	5	.	.	PUNCT
inlawrev-3436	1330	1	i	i	PRON
inlawrev-3436	1330	2	d.	d.	PROPN
inlawrev-3436	1330	3	(	(	PUNCT
inlawrev-3436	1330	4	citing	cite	VERB
inlawrev-3436	1330	5	westinghouse	westinghouse	PROPN
inlawrev-3436	1330	6	electric	electric	PROPN
inlawrev-3436	1330	7	corp	corp	PROPN
inlawrev-3436	1330	8	.	.	PROPN
inlawrev-3436	1330	9	,	,	PUNCT
inlawrev-3436	1330	10	466	466	NUM
inlawrev-3436	1330	11	u.s	u.s	PROPN
inlawrev-3436	1330	12	.	.	PROPN
inlawrev-3436	1330	13	388	388	NUM
inlawrev-3436	1330	14	,	,	PUNCT
inlawrev-3436	1330	15	398	398	NUM
inlawrev-3436	1330	16	(	(	PUNCT
inlawrev-3436	1330	17	1984	1984	NUM
inlawrev-3436	1330	18	)	)	PUNCT
inlawrev-3436	1330	19	)	)	PUNCT
inlawrev-3436	1330	20	.	.	PUNCT
inlawrev-3436	1331	1	499the	499the	DET
inlawrev-3436	1331	2	total	total	ADJ
inlawrev-3436	1331	3	fuel	fuel	NOUN
inlawrev-3436	1331	4	consumption	consumption	NOUN
inlawrev-3436	1331	5	amount	amount	NOUN
inlawrev-3436	1331	6	against	against	ADP
inlawrev-3436	1331	7	which	which	PRON
inlawrev-3436	1331	8	the	the	DET
inlawrev-3436	1331	9	ratio	ratio	NOUN
inlawrev-3436	1331	10	of	of	ADP
inlawrev-3436	1331	11	indiana	indiana	PROPN
inlawrev-3436	1331	12	mileage	mileage	NOUN
inlawrev-3436	1331	13	to	to	ADP
inlawrev-3436	1331	14	total	total	ADJ
inlawrev-3436	1331	15	mileage	mileage	NOUN
inlawrev-3436	1331	16	is	be	AUX
inlawrev-3436	1331	17	applied	apply	VERB
inlawrev-3436	1331	18	.	.	PUNCT
inlawrev-3436	1332	1	500	500	NUM
inlawrev-3436	1332	2	.	.	PUNCT
inlawrev-3436	1332	3	see	see	VERB
inlawrev-3436	1332	4	i	i	PRON
inlawrev-3436	1332	5	d.	d.	PROPN
inlawrev-3436	1332	6	at	at	ADP
inlawrev-3436	1332	7	33	33	NUM
inlawrev-3436	1332	8	.	.	PUNCT
inlawrev-3436	1333	1	1492	1492	NUM
inlawrev-3436	1333	2	indiana	indiana	PROPN
inlawrev-3436	1333	3	law	law	PROPN
inlawrev-3436	1333	4	review	review	NOUN
inlawrev-3436	1334	1	[	[	X
inlawrev-3436	1334	2	vol	vol	NOUN
inlawrev-3436	1334	3	.	.	PUNCT
inlawrev-3436	1335	1	33	33	NUM
inlawrev-3436	1335	2	:	:	SYM
inlawrev-3436	1335	3	1455	1455	NUM
inlawrev-3436	1335	4	court	court	NOUN
inlawrev-3436	1335	5	,	,	PUNCT
inlawrev-3436	1335	6	this	this	DET
inlawrev-3436	1335	7	distortion	distortion	NOUN
inlawrev-3436	1335	8	caused	cause	VERB
inlawrev-3436	1335	9	motor	motor	NOUN
inlawrev-3436	1335	10	carriers	carrier	NOUN
inlawrev-3436	1335	11	to	to	PART
inlawrev-3436	1335	12	be	be	AUX
inlawrev-3436	1335	13	taxed	tax	VERB
inlawrev-3436	1335	14	differently	differently	ADV
inlawrev-3436	1335	15	based	base	VERB
inlawrev-3436	1335	16	solely	solely	ADV
inlawrev-3436	1335	17	on	on	ADP
inlawrev-3436	1335	18	where	where	SCONJ
inlawrev-3436	1335	19	they	they	PRON
inlawrev-3436	1335	20	chose	choose	VERB
inlawrev-3436	1335	21	to	to	PART
inlawrev-3436	1335	22	use	use	VERB
inlawrev-3436	1335	23	their	their	PRON
inlawrev-3436	1335	24	pto	pto	PROPN
inlawrev-3436	1335	25	equipment.^^	equipment.^^	NOUN
inlawrev-3436	1335	26	'	'	PART
inlawrev-3436	1335	27	h.	h.	PROPN
inlawrev-3436	1335	28	indiana	indiana	PROPN
inlawrev-3436	1335	29	inheritance	inheritance	NOUN
inlawrev-3436	1335	30	taxes	taxis	NOUN
inlawrev-3436	1335	31	in	in	ADP
inlawrev-3436	1335	32	department	department	NOUN
inlawrev-3436	1335	33	of	of	ADP
inlawrev-3436	1335	34	state	state	PROPN
inlawrev-3436	1335	35	revenue	revenue	NOUN
inlawrev-3436	1335	36	v.	v.	ADP
inlawrev-3436	1335	37	estate	estate	NOUN
inlawrev-3436	1335	38	of	of	ADP
inlawrev-3436	1335	39	hardy,^^^	hardy,^^^	PROPN
inlawrev-3436	1335	40	the	the	DET
inlawrev-3436	1335	41	tax	tax	NOUN
inlawrev-3436	1335	42	court	court	NOUN
inlawrev-3436	1335	43	determined	determine	VERB
inlawrev-3436	1335	44	the	the	DET
inlawrev-3436	1335	45	inheritance	inheritance	NOUN
inlawrev-3436	1335	46	tax	tax	NOUN
inlawrev-3436	1335	47	liability	liability	NOUN
inlawrev-3436	1335	48	when	when	SCONJ
inlawrev-3436	1335	49	a	a	DET
inlawrev-3436	1335	50	surviving	survive	VERB
inlawrev-3436	1335	51	joint	joint	ADJ
inlawrev-3436	1335	52	tenant	tenant	NOUN
inlawrev-3436	1335	53	exercises	exercise	VERB
inlawrev-3436	1335	54	survivorship	survivorship	NOUN
inlawrev-3436	1335	55	rights	right	NOUN
inlawrev-3436	1335	56	over	over	ADP
inlawrev-3436	1335	57	property	property	NOUN
inlawrev-3436	1335	58	for	for	ADP
inlawrev-3436	1335	59	which	which	PRON
inlawrev-3436	1335	60	he	he	PRON
inlawrev-3436	1335	61	paid	pay	VERB
inlawrev-3436	1335	62	100	100	NUM
inlawrev-3436	1335	63	%	%	NOUN
inlawrev-3436	1335	64	of	of	ADP
inlawrev-3436	1335	65	the	the	DET
inlawrev-3436	1335	66	purchase	purchase	NOUN
inlawrev-3436	1335	67	price.^	price.^	NOUN
inlawrev-3436	1335	68	°	°	NOUN
inlawrev-3436	1335	69	^	^	PUNCT
inlawrev-3436	1335	70	the	the	DET
inlawrev-3436	1335	71	case	case	NOUN
inlawrev-3436	1335	72	involved	involve	VERB
inlawrev-3436	1335	73	a	a	DET
inlawrev-3436	1335	74	brother	brother	NOUN
inlawrev-3436	1335	75	and	and	CCONJ
inlawrev-3436	1335	76	sister	sister	NOUN
inlawrev-3436	1335	77	,	,	PUNCT
inlawrev-3436	1335	78	dale	dale	PROPN
inlawrev-3436	1335	79	and	and	CCONJ
inlawrev-3436	1335	80	avis	avis	ADJ
inlawrev-3436	1335	81	hardy	hardy	ADV
inlawrev-3436	1335	82	,	,	PUNCT
inlawrev-3436	1335	83	who	who	PRON
inlawrev-3436	1335	84	owned	own	VERB
inlawrev-3436	1335	85	real	real	NOUN
inlawrev-3436	1335	86	propertyjointly	propertyjointly	ADV
inlawrev-3436	1335	87	with	with	ADP
inlawrev-3436	1335	88	rights	right	NOUN
inlawrev-3436	1335	89	ofsurvivorship.^^	ofsurvivorship.^^	NUM
inlawrev-3436	1335	90	the	the	DET
inlawrev-3436	1335	91	brother	brother	NOUN
inlawrev-3436	1335	92	paid	pay	VERB
inlawrev-3436	1335	93	1	1	NUM
inlawrev-3436	1335	94	00	00	NUM
inlawrev-3436	1335	95	%	%	NOUN
inlawrev-3436	1335	96	of	of	ADP
inlawrev-3436	1335	97	the	the	DET
inlawrev-3436	1335	98	purchase	purchase	NOUN
inlawrev-3436	1335	99	price	price	NOUN
inlawrev-3436	1335	100	of	of	ADP
inlawrev-3436	1335	101	the	the	DET
inlawrev-3436	1335	102	property	property	NOUN
inlawrev-3436	1335	103	,	,	PUNCT
inlawrev-3436	1335	104	and	and	CCONJ
inlawrev-3436	1335	105	,	,	PUNCT
inlawrev-3436	1335	106	when	when	SCONJ
inlawrev-3436	1335	107	his	his	PRON
inlawrev-3436	1335	108	sister	sister	NOUN
inlawrev-3436	1335	109	died	die	VERB
inlawrev-3436	1335	110	,	,	PUNCT
inlawrev-3436	1335	111	her	her	PRON
inlawrev-3436	1335	112	interest	interest	NOUN
inlawrev-3436	1335	113	passed	pass	VERB
inlawrev-3436	1335	114	to	to	ADP
inlawrev-3436	1335	115	him.^^^	him.^^^	PROPN
inlawrev-3436	1336	1	the	the	DET
inlawrev-3436	1336	2	idsr	idsr	NOUN
inlawrev-3436	1336	3	alleged	allege	VERB
inlawrev-3436	1336	4	that	that	SCONJ
inlawrev-3436	1336	5	the	the	DET
inlawrev-3436	1336	6	brother	brother	NOUN
inlawrev-3436	1336	7	owed	owe	VERB
inlawrev-3436	1336	8	inheritance	inheritance	NOUN
inlawrev-3436	1336	9	tax	tax	NOUN
inlawrev-3436	1336	10	on	on	ADP
inlawrev-3436	1336	11	the	the	DET
inlawrev-3436	1336	12	exercise	exercise	NOUN
inlawrev-3436	1336	13	of	of	ADP
inlawrev-3436	1336	14	his	his	PRON
inlawrev-3436	1336	15	survivorship	survivorship	NOUN
inlawrev-3436	1336	16	rights	right	NOUN
inlawrev-3436	1336	17	to	to	ADP
inlawrev-3436	1336	18	the	the	DET
inlawrev-3436	1336	19	property	property	NOUN
inlawrev-3436	1336	20	.	.	PUNCT
inlawrev-3436	1336	21	^^	^^	PUNCT
inlawrev-3436	1337	1	the	the	DET
inlawrev-3436	1337	2	estate	estate	NOUN
inlawrev-3436	1337	3	argued	argue	VERB
inlawrev-3436	1337	4	that	that	SCONJ
inlawrev-3436	1337	5	dale	dale	PROPN
inlawrev-3436	1337	6	's	's	PART
inlawrev-3436	1337	7	exercise	exercise	NOUN
inlawrev-3436	1337	8	of	of	ADP
inlawrev-3436	1337	9	the	the	DET
inlawrev-3436	1337	10	survivorship	survivorship	NOUN
inlawrev-3436	1337	11	rights	right	NOUN
inlawrev-3436	1337	12	were	be	AUX
inlawrev-3436	1337	13	not	not	PART
inlawrev-3436	1337	14	subject	subject	ADJ
inlawrev-3436	1337	15	to	to	ADP
inlawrev-3436	1337	16	inheritance	inheritance	NOUN
inlawrev-3436	1337	17	tax	tax	NOUN
inlawrev-3436	1337	18	because	because	SCONJ
inlawrev-3436	1337	19	the	the	DET
inlawrev-3436	1337	20	subject	subject	NOUN
inlawrev-3436	1337	21	property	property	NOUN
inlawrev-3436	1337	22	belonged	belong	VERB
inlawrev-3436	1337	23	to	to	ADP
inlawrev-3436	1337	24	dale	dale	PROPN
inlawrev-3436	1337	25	who	who	PRON
inlawrev-3436	1337	26	contributed	contribute	VERB
inlawrev-3436	1337	27	1	1	NUM
inlawrev-3436	1337	28	00	00	NUM
inlawrev-3436	1337	29	%	%	NOUN
inlawrev-3436	1337	30	ofthe	ofthe	NOUN
inlawrev-3436	1337	31	purchase	purchase	NOUN
inlawrev-3436	1337	32	price.^^^	price.^^^	PROPN
inlawrev-3436	1337	33	it	it	PRON
inlawrev-3436	1337	34	based	base	VERB
inlawrev-3436	1337	35	its	its	PRON
inlawrev-3436	1337	36	argument	argument	NOUN
inlawrev-3436	1337	37	on	on	ADP
inlawrev-3436	1337	38	section	section	NOUN
inlawrev-3436	1337	39	6	6	NUM
inlawrev-3436	1337	40	-	-	SYM
inlawrev-3436	1337	41	4.12	4.12	NUM
inlawrev-3436	1337	42	-	-	SYM
inlawrev-3436	1337	43	5	5	NUM
inlawrev-3436	1337	44	ofthe	ofthe	PROPN
inlawrev-3436	1337	45	indiana	indiana	PROPN
inlawrev-3436	1337	46	code	code	PROPN
inlawrev-3436	1337	47	,	,	PUNCT
inlawrev-3436	1337	48	which	which	PRON
inlawrev-3436	1337	49	provides	provide	VERB
inlawrev-3436	1337	50	that	that	SCONJ
inlawrev-3436	1337	51	the	the	DET
inlawrev-3436	1337	52	value	value	NOUN
inlawrev-3436	1337	53	ofproperty	ofproperty	NOUN
inlawrev-3436	1337	54	transferred	transfer	VERB
inlawrev-3436	1337	55	by	by	ADP
inlawrev-3436	1337	56	the	the	DET
inlawrev-3436	1337	57	exercise	exercise	NOUN
inlawrev-3436	1337	58	of	of	ADP
inlawrev-3436	1337	59	the	the	DET
inlawrev-3436	1337	60	right	right	NOUN
inlawrev-3436	1337	61	of	of	ADP
inlawrev-3436	1337	62	survivorship	survivorship	NOUN
inlawrev-3436	1337	63	equals	equal	VERB
inlawrev-3436	1337	64	the	the	DET
inlawrev-3436	1337	65	value	value	NOUN
inlawrev-3436	1337	66	of	of	ADP
inlawrev-3436	1337	67	the	the	DET
inlawrev-3436	1337	68	property	property	NOUN
inlawrev-3436	1337	69	minus	minus	ADP
inlawrev-3436	1337	70	the	the	DET
inlawrev-3436	1337	71	value	value	NOUN
inlawrev-3436	1337	72	ofthe	ofthe	NOUN
inlawrev-3436	1337	73	portion	portion	NOUN
inlawrev-3436	1337	74	of	of	ADP
inlawrev-3436	1337	75	the	the	DET
inlawrev-3436	1337	76	property	property	NOUN
inlawrev-3436	1337	77	that	that	PRON
inlawrev-3436	1337	78	"	"	PUNCT
inlawrev-3436	1337	79	belonged	belong	VERB
inlawrev-3436	1337	80	to	to	ADP
inlawrev-3436	1337	81	"	"	PUNCT
inlawrev-3436	1337	82	the	the	DET
inlawrev-3436	1337	83	survivor.^^^	survivor.^^^	PROPN
inlawrev-3436	1337	84	the	the	DET
inlawrev-3436	1337	85	idsr	idsr	NOUN
inlawrev-3436	1337	86	argued	argue	VERB
inlawrev-3436	1337	87	that	that	SCONJ
inlawrev-3436	1337	88	,	,	PUNCT
inlawrev-3436	1337	89	for	for	ADP
inlawrev-3436	1337	90	purposes	purpose	NOUN
inlawrev-3436	1337	91	ofsection	ofsection	NOUN
inlawrev-3436	1337	92	6	6	NUM
inlawrev-3436	1337	93	-	-	SYM
inlawrev-3436	1337	94	4	4	NUM
inlawrev-3436	1337	95	.	.	NOUN
inlawrev-3436	1337	96	1	1	NUM
inlawrev-3436	1337	97	-2	-2	NUM
inlawrev-3436	1337	98	-	-	SYM
inlawrev-3436	1337	99	5	5	NUM
inlawrev-3436	1337	100	ofthe	ofthe	PROPN
inlawrev-3436	1337	101	indiana	indiana	PROPN
inlawrev-3436	1337	102	code	code	PROPN
inlawrev-3436	1337	103	,	,	PUNCT
inlawrev-3436	1337	104	property	property	NOUN
inlawrev-3436	1337	105	"	"	PUNCT
inlawrev-3436	1337	106	belongs	belong	VERB
inlawrev-3436	1337	107	to	to	ADP
inlawrev-3436	1337	108	"	"	PUNCT
inlawrev-3436	1337	109	its	its	PRON
inlawrev-3436	1337	110	owner	owner	NOUN
inlawrev-3436	1337	111	regardless	regardless	ADV
inlawrev-3436	1337	112	of	of	ADP
inlawrev-3436	1337	113	whether	whether	SCONJ
inlawrev-3436	1337	114	the	the	DET
inlawrev-3436	1337	115	owner	owner	NOUN
inlawrev-3436	1337	116	contributed	contribute	VERB
inlawrev-3436	1337	117	to	to	ADP
inlawrev-3436	1337	118	the	the	DET
inlawrev-3436	1337	119	purchase	purchase	NOUN
inlawrev-3436	1337	120	ofthe	ofthe	NOUN
inlawrev-3436	1337	121	property.^	property.^	NOUN
inlawrev-3436	1337	122	°	°	NOUN
inlawrev-3436	1337	123	^	^	PUNCT
inlawrev-3436	1337	124	therefore	therefore	ADV
inlawrev-3436	1337	125	,	,	PUNCT
inlawrev-3436	1337	126	because	because	SCONJ
inlawrev-3436	1337	127	the	the	DET
inlawrev-3436	1337	128	property	property	NOUN
inlawrev-3436	1337	129	was	be	AUX
inlawrev-3436	1337	130	held	hold	VERB
inlawrev-3436	1337	131	in	in	ADP
inlawrev-3436	1337	132	joint	joint	ADJ
inlawrev-3436	1337	133	tenancy	tenancy	NOUN
inlawrev-3436	1337	134	,	,	PUNCT
inlawrev-3436	1337	135	fifty	fifty	NUM
inlawrev-3436	1337	136	percent	percent	NOUN
inlawrev-3436	1337	137	belonged	belong	VERB
inlawrev-3436	1337	138	to	to	ADP
inlawrev-3436	1337	139	the	the	DET
inlawrev-3436	1337	140	decedent	decedent	NOUN
inlawrev-3436	1337	141	and	and	CCONJ
inlawrev-3436	1337	142	fifty	fifty	NUM
inlawrev-3436	1337	143	percent	percent	NOUN
inlawrev-3436	1337	144	belonged	belong	VERB
inlawrev-3436	1337	145	to	to	ADP
inlawrev-3436	1337	146	dale	dale	PROPN
inlawrev-3436	1337	147	prior	prior	ADV
inlawrev-3436	1337	148	to	to	ADP
inlawrev-3436	1337	149	the	the	DET
inlawrev-3436	1337	150	decedent	decedent	NOUN
inlawrev-3436	1337	151	's	's	PART
inlawrev-3436	1337	152	death.^'^	death.^'^	NOUN
inlawrev-3436	1337	153	based	base	VERB
inlawrev-3436	1337	154	on	on	ADP
inlawrev-3436	1337	155	this	this	DET
inlawrev-3436	1337	156	interpretation	interpretation	NOUN
inlawrev-3436	1337	157	ofthe	ofthe	PROPN
inlawrev-3436	1337	158	statute	statute	PROPN
inlawrev-3436	1337	159	.	.	PUNCT
inlawrev-3436	1338	1	dale	dale	PROPN
inlawrev-3436	1338	2	was	be	AUX
inlawrev-3436	1338	3	liable	liable	ADJ
inlawrev-3436	1338	4	for	for	ADP
inlawrev-3436	1338	5	inheritance	inheritance	NOUN
inlawrev-3436	1338	6	tax	tax	NOUN
inlawrev-3436	1338	7	for	for	ADP
inlawrev-3436	1338	8	the	the	DET
inlawrev-3436	1338	9	exercise	exercise	NOUN
inlawrev-3436	1338	10	of	of	ADP
inlawrev-3436	1338	11	his	his	PRON
inlawrev-3436	1338	12	survivorship	survivorship	NOUN
inlawrev-3436	1338	13	rights	right	NOUN
inlawrev-3436	1338	14	over	over	ADP
inlawrev-3436	1338	15	the	the	DET
inlawrev-3436	1338	16	fifty	fifty	NUM
inlawrev-3436	1338	17	percent	percent	NOUN
inlawrev-3436	1338	18	of	of	ADP
inlawrev-3436	1338	19	the	the	DET
inlawrev-3436	1338	20	property	property	NOUN
inlawrev-3436	1338	21	owned	own	VERB
inlawrev-3436	1338	22	by	by	ADP
inlawrev-3436	1338	23	the	the	DET
inlawrev-3436	1338	24	decedent	decedent	NOUN
inlawrev-3436	1338	25	at	at	ADP
inlawrev-3436	1338	26	death.^	death.^	VERB
inlawrev-3436	1338	27	"	"	PUNCT
inlawrev-3436	1338	28	the	the	DET
inlawrev-3436	1338	29	court	court	NOUN
inlawrev-3436	1338	30	rejected	reject	VERB
inlawrev-3436	1338	31	this	this	DET
inlawrev-3436	1338	32	argument	argument	NOUN
inlawrev-3436	1338	33	citing	cite	VERB
inlawrev-3436	1338	34	title	title	NOUN
inlawrev-3436	1338	35	45	45	NUM
inlawrev-3436	1338	36	,	,	PUNCT
inlawrev-3436	1338	37	rule	rule	VERB
inlawrev-3436	1338	38	4	4	NUM
inlawrev-3436	1338	39	.	.	NOUN
inlawrev-3436	1338	40	1	1	NUM
inlawrev-3436	1338	41	-2	-2	NUM
inlawrev-3436	1338	42	-	-	PUNCT
inlawrev-3436	1338	43	9(a	9(a	NUM
inlawrev-3436	1338	44	)	)	PUNCT
inlawrev-3436	1338	45	ofthe	ofthe	PROPN
inlawrev-3436	1338	46	indiana	indiana	PROPN
inlawrev-3436	1338	47	administrative	administrative	PROPN
inlawrev-3436	1338	48	code	code	PROPN
inlawrev-3436	1338	49	which	which	PRON
inlawrev-3436	1338	50	provides	provide	VERB
inlawrev-3436	1338	51	an	an	DET
inlawrev-3436	1338	52	inheritance	inheritance	NOUN
inlawrev-3436	1338	53	tax	tax	NOUN
inlawrev-3436	1338	54	exemption	exemption	NOUN
inlawrev-3436	1338	55	to	to	ADP
inlawrev-3436	1338	56	the	the	DET
inlawrev-3436	1338	57	extent	extent	NOUN
inlawrev-3436	1338	58	of	of	ADP
inlawrev-3436	1338	59	the	the	DET
inlawrev-3436	1338	60	surviving	survive	VERB
inlawrev-3436	1338	61	joint	joint	ADJ
inlawrev-3436	1338	62	owner	owner	NOUN
inlawrev-3436	1338	63	's	's	PART
inlawrev-3436	1338	64	contribution	contribution	NOUN
inlawrev-3436	1338	65	to	to	ADP
inlawrev-3436	1338	66	the	the	DET
inlawrev-3436	1338	67	purchase	purchase	NOUN
inlawrev-3436	1338	68	of	of	ADP
inlawrev-3436	1338	69	the	the	DET
inlawrev-3436	1338	70	jointly	jointly	ADV
inlawrev-3436	1338	71	held	hold	VERB
inlawrev-3436	1338	72	property.^^^	property.^^^	PROPN
inlawrev-3436	1338	73	according	accord	VERB
inlawrev-3436	1338	74	to	to	ADP
inlawrev-3436	1338	75	the	the	DET
inlawrev-3436	1338	76	court	court	NOUN
inlawrev-3436	1338	77	,	,	PUNCT
inlawrev-3436	1338	78	this	this	DET
inlawrev-3436	1338	79	regulation	regulation	NOUN
inlawrev-3436	1338	80	was	be	AUX
inlawrev-3436	1338	81	adopted	adopt	VERB
inlawrev-3436	1338	82	by	by	ADP
inlawrev-3436	1338	83	the	the	DET
inlawrev-3436	1338	84	idsr	idsr	NOUN
inlawrev-3436	1338	85	to	to	PART
inlawrev-3436	1338	86	avoid	avoid	VERB
inlawrev-3436	1338	87	the	the	DET
inlawrev-3436	1338	88	problems	problem	NOUN
inlawrev-3436	1338	89	that	that	PRON
inlawrev-3436	1338	90	would	would	AUX
inlawrev-3436	1338	91	result	result	VERB
inlawrev-3436	1338	92	if	if	SCONJ
inlawrev-3436	1338	93	the	the	DET
inlawrev-3436	1338	94	value	value	NOUN
inlawrev-3436	1338	95	of	of	ADP
inlawrev-3436	1338	96	such	such	DET
inlawrev-3436	1338	97	a	a	DET
inlawrev-3436	1338	98	transfer	transfer	NOUN
inlawrev-3436	1338	99	were	be	AUX
inlawrev-3436	1338	100	based	base	VERB
inlawrev-3436	1338	101	501	501	NUM
inlawrev-3436	1338	102	.	.	PUNCT
inlawrev-3436	1339	1	see	see	VERB
inlawrev-3436	1339	2	i	i	PRON
inlawrev-3436	1339	3	d.	d.	PROPN
inlawrev-3436	1339	4	502	502	NUM
inlawrev-3436	1339	5	.	.	PUNCT
inlawrev-3436	1340	1	see	see	VERB
inlawrev-3436	1340	2	703	703	NUM
inlawrev-3436	1340	3	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1340	4	705	705	NUM
inlawrev-3436	1340	5	(	(	PUNCT
inlawrev-3436	1340	6	ind	ind	NOUN
inlawrev-3436	1340	7	.	.	PUNCT
inlawrev-3436	1341	1	tax	tax	NOUN
inlawrev-3436	1341	2	ct	ct	NUM
inlawrev-3436	1341	3	1998	1998	NUM
inlawrev-3436	1341	4	)	)	PUNCT
inlawrev-3436	1341	5	.	.	PUNCT
inlawrev-3436	1342	1	503	503	NUM
inlawrev-3436	1342	2	.	.	PUNCT
inlawrev-3436	1342	3	indiana	indiana	PROPN
inlawrev-3436	1342	4	inheritance	inheritance	NOUN
inlawrev-3436	1342	5	tax	tax	NOUN
inlawrev-3436	1342	6	is	be	AUX
inlawrev-3436	1342	7	imposed	impose	VERB
inlawrev-3436	1342	8	on	on	ADP
inlawrev-3436	1342	9	the	the	DET
inlawrev-3436	1342	10	transfer	transfer	NOUN
inlawrev-3436	1342	11	of	of	ADP
inlawrev-3436	1342	12	property	property	NOUN
inlawrev-3436	1342	13	at	at	ADP
inlawrev-3436	1342	14	death	death	NOUN
inlawrev-3436	1342	15	,	,	PUNCT
inlawrev-3436	1342	16	not	not	PART
inlawrev-3436	1342	17	on	on	ADP
inlawrev-3436	1342	18	the	the	DET
inlawrev-3436	1342	19	property	property	NOUN
inlawrev-3436	1342	20	itself	itself	PRON
inlawrev-3436	1342	21	see	see	VERB
inlawrev-3436	1342	22	ind	ind	PROPN
inlawrev-3436	1342	23	.	.	PUNCT
inlawrev-3436	1343	1	code	code	PROPN
inlawrev-3436	1343	2	§	§	PROPN
inlawrev-3436	1343	3	6	6	NUM
inlawrev-3436	1343	4	-	-	SYM
inlawrev-3436	1343	5	4.1	4.1	NUM
inlawrev-3436	1343	6	-	-	PUNCT
inlawrev-3436	1343	7	2	2	NUM
inlawrev-3436	1343	8	-	-	SYM
inlawrev-3436	1343	9	1	1	NUM
inlawrev-3436	1343	10	(	(	PUNCT
inlawrev-3436	1343	11	1998	1998	NUM
inlawrev-3436	1343	12	)	)	PUNCT
inlawrev-3436	1343	13	.	.	PUNCT
inlawrev-3436	1344	1	one	one	NUM
inlawrev-3436	1344	2	transfer	transfer	NOUN
inlawrev-3436	1344	3	subject	subject	NOUN
inlawrev-3436	1344	4	to	to	ADP
inlawrev-3436	1344	5	indiana	indiana	PROPN
inlawrev-3436	1344	6	inheritance	inheritance	NOUN
inlawrev-3436	1344	7	tax	tax	NOUN
inlawrev-3436	1344	8	is	be	AUX
inlawrev-3436	1344	9	the	the	DET
inlawrev-3436	1344	10	exercise	exercise	NOUN
inlawrev-3436	1344	11	of	of	ADP
inlawrev-3436	1344	12	survivorship	survivorship	NOUN
inlawrev-3436	1344	13	rights	right	NOUN
inlawrev-3436	1344	14	in	in	ADP
inlawrev-3436	1344	15	cases	case	NOUN
inlawrev-3436	1344	16	ofjointly	ofjointly	ADV
inlawrev-3436	1344	17	held	hold	VERB
inlawrev-3436	1344	18	property	property	NOUN
inlawrev-3436	1344	19	.	.	PUNCT
inlawrev-3436	1345	1	see	see	VERB
inlawrev-3436	1345	2	i	i	PRON
inlawrev-3436	1345	3	d.	d.	PROPN
inlawrev-3436	1345	4	§	§	PROPN
inlawrev-3436	1345	5	6	6	NUM
inlawrev-3436	1345	6	-	-	SYM
inlawrev-3436	1345	7	4	4	NUM
inlawrev-3436	1345	8	.	.	NOUN
inlawrev-3436	1345	9	1	1	NUM
inlawrev-3436	1345	10	-	-	SYM
inlawrev-3436	1345	11	2	2	NUM
inlawrev-3436	1345	12	-	-	SYM
inlawrev-3436	1345	13	4	4	NUM
inlawrev-3436	1345	14	,	,	PUNCT
inlawrev-3436	1345	15	-5	-5	ADJ
inlawrev-3436	1345	16	.	.	PUNCT
inlawrev-3436	1345	17	504	504	NUM
inlawrev-3436	1345	18	.	.	PUNCT
inlawrev-3436	1346	1	see	see	VERB
inlawrev-3436	1346	2	estate	estate	NOUN
inlawrev-3436	1346	3	ofhardy	ofhardy	NOUN
inlawrev-3436	1346	4	,	,	PUNCT
inlawrev-3436	1346	5	703	703	NUM
inlawrev-3436	1346	6	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1346	7	at	at	ADP
inlawrev-3436	1346	8	706	706	NUM
inlawrev-3436	1346	9	.	.	PUNCT
inlawrev-3436	1347	1	505	505	NUM
inlawrev-3436	1347	2	.	.	PUNCT
inlawrev-3436	1348	1	see	see	VERB
inlawrev-3436	1348	2	i	i	PRON
inlawrev-3436	1348	3	d.	d.	PROPN
inlawrev-3436	1348	4	506	506	NUM
inlawrev-3436	1348	5	.	.	PUNCT
inlawrev-3436	1349	1	see	see	VERB
inlawrev-3436	1349	2	i	i	PROPN
inlawrev-3436	1349	3	d	d	PROPN
inlawrev-3436	1349	4	507	507	X
inlawrev-3436	1349	5	.	.	PUNCT
inlawrev-3436	1350	1	see	see	VERB
inlawrev-3436	1350	2	i	i	PRON
inlawrev-3436	1350	3	d	d	PROPN
inlawrev-3436	1350	4	at	at	ADP
inlawrev-3436	1350	5	707	707	NUM
inlawrev-3436	1350	6	.	.	PUNCT
inlawrev-3436	1351	1	508	508	NUM
inlawrev-3436	1351	2	.	.	PUNCT
inlawrev-3436	1352	1	ind	ind	PROPN
inlawrev-3436	1352	2	.	.	PUNCT
inlawrev-3436	1353	1	code	code	PROPN
inlawrev-3436	1353	2	§	§	PROPN
inlawrev-3436	1353	3	6	6	NUM
inlawrev-3436	1353	4	-	-	SYM
inlawrev-3436	1353	5	4.1	4.1	NUM
inlawrev-3436	1353	6	-	-	PUNCT
inlawrev-3436	1353	7	2	2	NUM
inlawrev-3436	1353	8	-	-	SYM
inlawrev-3436	1353	9	5	5	NUM
inlawrev-3436	1353	10	.	.	NOUN
inlawrev-3436	1353	11	509	509	NUM
inlawrev-3436	1353	12	.	.	PUNCT
inlawrev-3436	1353	13	estate	estate	NOUN
inlawrev-3436	1353	14	ofhardy	ofhardy	NOUN
inlawrev-3436	1353	15	,	,	PUNCT
inlawrev-3436	1353	16	703	703	NUM
inlawrev-3436	1353	17	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1353	18	at	at	ADP
inlawrev-3436	1353	19	707	707	NUM
inlawrev-3436	1353	20	.	.	PUNCT
inlawrev-3436	1354	1	510	510	NUM
inlawrev-3436	1354	2	.	.	PUNCT
inlawrev-3436	1355	1	see	see	VERB
inlawrev-3436	1355	2	i	i	PRON
inlawrev-3436	1355	3	d.	d.	PROPN
inlawrev-3436	1355	4	511	511	NUM
inlawrev-3436	1355	5	.	.	PUNCT
inlawrev-3436	1356	1	see	see	VERB
inlawrev-3436	1356	2	i	i	PRON
inlawrev-3436	1356	3	d.	d.	PROPN
inlawrev-3436	1356	4	5	5	NUM
inlawrev-3436	1356	5	1	1	NUM
inlawrev-3436	1356	6	2	2	NUM
inlawrev-3436	1356	7	.	.	PUNCT
inlawrev-3436	1357	1	see	see	VERB
inlawrev-3436	1357	2	i	i	PRON
inlawrev-3436	1357	3	d	d	PROPN
inlawrev-3436	1357	4	at	at	ADP
inlawrev-3436	1357	5	7	7	NUM
inlawrev-3436	1357	6	1	1	NUM
inlawrev-3436	1357	7	01	01	NUM
inlawrev-3436	1357	8	1	1	NUM
inlawrev-3436	1357	9	(	(	PUNCT
inlawrev-3436	1357	10	citing	cite	VERB
inlawrev-3436	1357	11	ind	ind	NOUN
inlawrev-3436	1357	12	.	.	PUNCT
inlawrev-3436	1358	1	admin	admin	PROPN
inlawrev-3436	1358	2	.	.	PUNCT
inlawrev-3436	1358	3	code	code	PROPN
inlawrev-3436	1358	4	tit	tit	PROPN
inlawrev-3436	1358	5	.	.	PUNCT
inlawrev-3436	1359	1	45	45	NUM
inlawrev-3436	1359	2	r.	r.	PROPN
inlawrev-3436	1359	3	4	4	NUM
inlawrev-3436	1359	4	.	.	NOUN
inlawrev-3436	1359	5	1	1	NUM
inlawrev-3436	1359	6	-2	-2	NUM
inlawrev-3436	1359	7	-	-	PUNCT
inlawrev-3436	1359	8	9(a	9(a	NUM
inlawrev-3436	1359	9	)	)	PUNCT
inlawrev-3436	1359	10	(	(	PUNCT
inlawrev-3436	1359	11	1	1	NUM
inlawrev-3436	1359	12	996	996	NUM
inlawrev-3436	1359	13	)	)	PUNCT
inlawrev-3436	1359	14	)	)	PUNCT
inlawrev-3436	1359	15	.	.	PUNCT
inlawrev-3436	1360	1	2000	2000	NUM
inlawrev-3436	1360	2	]	]	PUNCT
inlawrev-3436	1360	3	taxation	taxation	NOUN
inlawrev-3436	1360	4	1493	1493	NUM
inlawrev-3436	1360	5	only	only	ADV
inlawrev-3436	1360	6	on	on	ADP
inlawrev-3436	1360	7	the	the	DET
inlawrev-3436	1360	8	interests	interest	NOUN
inlawrev-3436	1360	9	of	of	ADP
inlawrev-3436	1360	10	the	the	DET
inlawrev-3436	1360	11	joint	joint	ADJ
inlawrev-3436	1360	12	owners	owner	NOUN
inlawrev-3436	1360	13	immediately	immediately	ADV
inlawrev-3436	1360	14	before	before	ADP
inlawrev-3436	1360	15	the	the	DET
inlawrev-3436	1360	16	decedent	decedent	NOUN
inlawrev-3436	1360	17	's	's	PART
inlawrev-3436	1360	18	death.^'^	death.^'^	NOUN
inlawrev-3436	1360	19	for	for	ADP
inlawrev-3436	1360	20	example	example	NOUN
inlawrev-3436	1360	21	,	,	PUNCT
inlawrev-3436	1360	22	it	it	PRON
inlawrev-3436	1360	23	would	would	AUX
inlawrev-3436	1360	24	allow	allow	VERB
inlawrev-3436	1360	25	survivors	survivor	NOUN
inlawrev-3436	1360	26	who	who	PRON
inlawrev-3436	1360	27	had	have	AUX
inlawrev-3436	1360	28	contributed	contribute	VERB
inlawrev-3436	1360	29	nothing	nothing	PRON
inlawrev-3436	1360	30	for	for	ADP
inlawrev-3436	1360	31	their	their	PRON
inlawrev-3436	1360	32	interest	interest	NOUN
inlawrev-3436	1360	33	in	in	ADP
inlawrev-3436	1360	34	property	property	NOUN
inlawrev-3436	1360	35	to	to	PART
inlawrev-3436	1360	36	avoid	avoid	VERB
inlawrev-3436	1360	37	taxation	taxation	NOUN
inlawrev-3436	1360	38	on	on	ADP
inlawrev-3436	1360	39	one	one	NUM
inlawrev-3436	1360	40	-	-	PUNCT
inlawrev-3436	1360	41	halfthe	halfthe	NOUN
inlawrev-3436	1360	42	value	value	NOUN
inlawrev-3436	1360	43	of	of	ADP
inlawrev-3436	1360	44	that	that	DET
inlawrev-3436	1360	45	property	property	NOUN
inlawrev-3436	1360	46	or	or	CCONJ
inlawrev-3436	1360	47	,	,	PUNCT
inlawrev-3436	1360	48	as	as	ADP
inlawrev-3436	1360	49	in	in	ADP
inlawrev-3436	1360	50	this	this	DET
inlawrev-3436	1360	51	case	case	NOUN
inlawrev-3436	1360	52	,	,	PUNCT
inlawrev-3436	1360	53	it	it	PRON
inlawrev-3436	1360	54	would	would	AUX
inlawrev-3436	1360	55	require	require	VERB
inlawrev-3436	1360	56	a	a	DET
inlawrev-3436	1360	57	survivor	survivor	NOUN
inlawrev-3436	1360	58	to	to	PART
inlawrev-3436	1360	59	pay	pay	VERB
inlawrev-3436	1360	60	inheritance	inheritance	NOUN
inlawrev-3436	1360	61	tax	tax	NOUN
inlawrev-3436	1360	62	to	to	PART
inlawrev-3436	1360	63	receive	receive	VERB
inlawrev-3436	1360	64	something	something	PRON
inlawrev-3436	1360	65	he	he	PRON
inlawrev-3436	1360	66	already	already	ADV
inlawrev-3436	1360	67	purchased.^	purchased.^	VERB
inlawrev-3436	1360	68	'	'	PART
inlawrev-3436	1360	69	*	*	PUNCT
inlawrev-3436	1360	70	therefore	therefore	ADV
inlawrev-3436	1360	71	,	,	PUNCT
inlawrev-3436	1360	72	the	the	DET
inlawrev-3436	1360	73	court	court	NOUN
inlawrev-3436	1360	74	held	hold	VERB
inlawrev-3436	1360	75	,	,	PUNCT
inlawrev-3436	1360	76	because	because	SCONJ
inlawrev-3436	1360	77	dale	dale	PROPN
inlawrev-3436	1360	78	had	have	AUX
inlawrev-3436	1360	79	contributed	contribute	VERB
inlawrev-3436	1360	80	100	100	NUM
inlawrev-3436	1360	81	%	%	NOUN
inlawrev-3436	1360	82	of	of	ADP
inlawrev-3436	1360	83	the	the	DET
inlawrev-3436	1360	84	purchase	purchase	NOUN
inlawrev-3436	1360	85	price	price	NOUN
inlawrev-3436	1360	86	of	of	ADP
inlawrev-3436	1360	87	the	the	DET
inlawrev-3436	1360	88	property	property	NOUN
inlawrev-3436	1360	89	,	,	PUNCT
inlawrev-3436	1360	90	the	the	DET
inlawrev-3436	1360	91	exercise	exercise	NOUN
inlawrev-3436	1360	92	of	of	ADP
inlawrev-3436	1360	93	his	his	PRON
inlawrev-3436	1360	94	survivorship	survivorship	NOUN
inlawrev-3436	1360	95	rights	right	NOUN
inlawrev-3436	1360	96	were	be	AUX
inlawrev-3436	1360	97	was	be	AUX
inlawrev-3436	1360	98	not	not	PART
inlawrev-3436	1360	99	subject	subject	ADJ
inlawrev-3436	1360	100	to	to	ADP
inlawrev-3436	1360	101	inheritance	inheritance	NOUN
inlawrev-3436	1360	102	tax.^'^	tax.^'^	NOUN
inlawrev-3436	1360	103	/.	/.	PUNCT
inlawrev-3436	1361	1	indiana	indiana	PROPN
inlawrev-3436	1361	2	financial	financial	PROPN
inlawrev-3436	1361	3	institutions	institution	NOUN
inlawrev-3436	1361	4	tax	tax	NOUN
inlawrev-3436	1361	5	in	in	ADP
inlawrev-3436	1361	6	first	first	PROPN
inlawrev-3436	1361	7	chicagonbd	chicagonbd	PROPN
inlawrev-3436	1361	8	corp	corp	PROPN
inlawrev-3436	1361	9	.	.	PROPN
inlawrev-3436	1362	1	v.	v.	PROPN
inlawrev-3436	1362	2	department	department	PROPN
inlawrev-3436	1362	3	ofstate	ofstate	PROPN
inlawrev-3436	1362	4	revenue	revenue	NOUN
inlawrev-3436	1362	5	,	,	PUNCT
inlawrev-3436	1362	6	^'^	^'^	PUNCT
inlawrev-3436	1362	7	the	the	DET
inlawrev-3436	1362	8	tax	tax	NOUN
inlawrev-3436	1362	9	court	court	NOUN
inlawrev-3436	1362	10	held	hold	VERB
inlawrev-3436	1362	11	that	that	SCONJ
inlawrev-3436	1362	12	indiana	indiana	PROPN
inlawrev-3436	1362	13	's	's	PART
inlawrev-3436	1362	14	financial	financial	ADJ
inlawrev-3436	1362	15	institutions	institution	NOUN
inlawrev-3436	1362	16	tax	tax	NOUN
inlawrev-3436	1362	17	(	(	PUNCT
inlawrev-3436	1362	18	"	"	PUNCT
inlawrev-3436	1362	19	fit	fit	ADJ
inlawrev-3436	1362	20	"	"	PUNCT
inlawrev-3436	1362	21	)	)	PUNCT
inlawrev-3436	1362	22	does	do	AUX
inlawrev-3436	1362	23	not	not	PART
inlawrev-3436	1362	24	require	require	VERB
inlawrev-3436	1362	25	a	a	DET
inlawrev-3436	1362	26	taxpayer	taxpayer	NOUN
inlawrev-3436	1362	27	to	to	PART
inlawrev-3436	1362	28	add	add	VERB
inlawrev-3436	1362	29	back	back	ADP
inlawrev-3436	1362	30	payments	payment	NOUN
inlawrev-3436	1362	31	made	make	VERB
inlawrev-3436	1362	32	under	under	ADP
inlawrev-3436	1362	33	the	the	DET
inlawrev-3436	1362	34	michigan	michigan	PROPN
inlawrev-3436	1362	35	single	single	ADJ
inlawrev-3436	1362	36	business	business	NOUN
inlawrev-3436	1362	37	tax	tax	NOUN
inlawrev-3436	1362	38	(	(	PUNCT
inlawrev-3436	1362	39	"	"	PUNCT
inlawrev-3436	1362	40	msbt").^'^	msbt").^'^	VERB
inlawrev-3436	1362	41	the	the	DET
inlawrev-3436	1362	42	case	case	NOUN
inlawrev-3436	1362	43	was	be	AUX
inlawrev-3436	1362	44	heard	hear	VERB
inlawrev-3436	1362	45	after	after	SCONJ
inlawrev-3436	1362	46	the	the	DET
inlawrev-3436	1362	47	idsr	idsr	NOUN
inlawrev-3436	1362	48	assessed	assess	VERB
inlawrev-3436	1362	49	first	first	ADJ
inlawrev-3436	1362	50	chicago	chicago	PROPN
inlawrev-3436	1362	51	nbd	nbd	PROPN
inlawrev-3436	1362	52	corp	corp	PROPN
inlawrev-3436	1362	53	.	.	PROPN
inlawrev-3436	1363	1	f	f	AUX
inlawrev-3436	1363	2	/	/	SYM
inlawrev-3436	1363	3	k	k	ADJ
inlawrev-3436	1363	4	/	/	SYM
inlawrev-3436	1363	5	anbd	anbd	PROPN
inlawrev-3436	1363	6	bancorp	bancorp	PROPN
inlawrev-3436	1363	7	.	.	PROPN
inlawrev-3436	1363	8	inc	inc	PROPN
inlawrev-3436	1363	9	.	.	PROPN
inlawrev-3436	1364	1	(	(	PUNCT
inlawrev-3436	1364	2	"	"	PUNCT
inlawrev-3436	1364	3	nbd	nbd	PROPN
inlawrev-3436	1364	4	"	"	PUNCT
inlawrev-3436	1364	5	)	)	PUNCT
inlawrev-3436	1364	6	,	,	PUNCT
inlawrev-3436	1364	7	with	with	ADP
inlawrev-3436	1364	8	additional	additional	ADJ
inlawrev-3436	1364	9	fit	fit	NOUN
inlawrev-3436	1364	10	and	and	CCONJ
inlawrev-3436	1364	11	interest	interest	NOUN
inlawrev-3436	1364	12	for	for	ADP
inlawrev-3436	1364	13	the	the	DET
inlawrev-3436	1364	14	years	year	NOUN
inlawrev-3436	1364	15	1992	1992	NUM
inlawrev-3436	1364	16	and	and	CCONJ
inlawrev-3436	1364	17	1993	1993	NUM
inlawrev-3436	1364	18	.	.	PUNCT
inlawrev-3436	1365	1	the	the	DET
inlawrev-3436	1365	2	idsr	idsr	NOUN
inlawrev-3436	1365	3	argued	argue	VERB
inlawrev-3436	1365	4	that	that	SCONJ
inlawrev-3436	1365	5	nbd	nbd	PROPN
inlawrev-3436	1365	6	must	must	AUX
inlawrev-3436	1365	7	add	add	VERB
inlawrev-3436	1365	8	back^^^	back^^^	NOUN
inlawrev-3436	1365	9	its	its	PRON
inlawrev-3436	1365	10	msbt	msbt	NOUN
inlawrev-3436	1365	11	payments	payment	NOUN
inlawrev-3436	1365	12	that	that	PRON
inlawrev-3436	1365	13	were	be	AUX
inlawrev-3436	1365	14	deducted	deduct	VERB
inlawrev-3436	1365	15	in	in	ADP
inlawrev-3436	1365	16	computing	compute	VERB
inlawrev-3436	1365	17	nbd	nbd	PROPN
inlawrev-3436	1365	18	's	's	PART
inlawrev-3436	1365	19	federal	federal	ADJ
inlawrev-3436	1365	20	taxable	taxable	ADJ
inlawrev-3436	1365	21	income	income	NOUN
inlawrev-3436	1365	22	for	for	ADP
inlawrev-3436	1365	23	those	those	DET
inlawrev-3436	1365	24	years.^^	years.^^	NOUN
inlawrev-3436	1365	25	'	'	PUNCT
inlawrev-3436	1365	26	according	accord	VERB
inlawrev-3436	1365	27	to	to	ADP
inlawrev-3436	1365	28	the	the	DET
inlawrev-3436	1365	29	idsr	idsr	NOUN
inlawrev-3436	1365	30	,	,	PUNCT
inlawrev-3436	1365	31	the	the	DET
inlawrev-3436	1365	32	add	add	VERB
inlawrev-3436	1365	33	-	-	PUNCT
inlawrev-3436	1365	34	back	back	NOUN
inlawrev-3436	1365	35	was	be	AUX
inlawrev-3436	1365	36	required	require	VERB
inlawrev-3436	1365	37	because	because	SCONJ
inlawrev-3436	1365	38	the	the	DET
inlawrev-3436	1365	39	msbt	msbt	NOUN
inlawrev-3436	1365	40	is	be	AUX
inlawrev-3436	1365	41	a	a	DET
inlawrev-3436	1365	42	tax	tax	NOUN
inlawrev-3436	1365	43	based	base	VERB
inlawrev-3436	1365	44	on	on	ADP
inlawrev-3436	1365	45	or	or	CCONJ
inlawrev-3436	1365	46	measured	measure	VERB
inlawrev-3436	1365	47	by	by	ADP
inlawrev-3436	1365	48	income.^^^	income.^^^	PROPN
inlawrev-3436	1365	49	in	in	ADP
inlawrev-3436	1365	50	finding	find	VERB
inlawrev-3436	1365	51	in	in	ADP
inlawrev-3436	1365	52	favor	favor	NOUN
inlawrev-3436	1365	53	ofnbd	ofnbd	ADJ
inlawrev-3436	1365	54	,	,	PUNCT
inlawrev-3436	1365	55	the	the	DET
inlawrev-3436	1365	56	court	court	NOUN
inlawrev-3436	1365	57	held	hold	VERB
inlawrev-3436	1365	58	that	that	SCONJ
inlawrev-3436	1365	59	the	the	DET
inlawrev-3436	1365	60	msbt	msbt	NOUN
inlawrev-3436	1365	61	is	be	AUX
inlawrev-3436	1365	62	not	not	PART
inlawrev-3436	1365	63	a	a	PRON
inlawrev-3436	1365	64	based	base	VERB
inlawrev-3436	1365	65	on	on	ADP
inlawrev-3436	1365	66	or	or	CCONJ
inlawrev-3436	1365	67	measured	measure	VERB
inlawrev-3436	1365	68	by	by	ADP
inlawrev-3436	1365	69	income.^^	income.^^	NOUN
inlawrev-3436	1365	70	*	*	NOUN
inlawrev-3436	1365	71	the	the	DET
inlawrev-3436	1365	72	msbt	msbt	NOUN
inlawrev-3436	1365	73	is	be	AUX
inlawrev-3436	1365	74	essentially	essentially	ADV
inlawrev-3436	1365	75	a	a	DET
inlawrev-3436	1365	76	value	value	NOUN
inlawrev-3436	1365	77	added	add	VERB
inlawrev-3436	1365	78	tax	tax	NOUN
inlawrev-3436	1365	79	(	(	PUNCT
inlawrev-3436	1365	80	"	"	PUNCT
inlawrev-3436	1365	81	vat	vat	NOUN
inlawrev-3436	1365	82	"	"	PUNCT
inlawrev-3436	1365	83	)	)	PUNCT
inlawrev-3436	1365	84	imposed	impose	VERB
inlawrev-3436	1365	85	on	on	ADP
inlawrev-3436	1365	86	the	the	DET
inlawrev-3436	1365	87	taxpayer	taxpayer	NOUN
inlawrev-3436	1365	88	's	's	PART
inlawrev-3436	1365	89	total	total	ADJ
inlawrev-3436	1365	90	business	business	NOUN
inlawrev-3436	1365	91	activity	activity	NOUN
inlawrev-3436	1365	92	and	and	CCONJ
inlawrev-3436	1365	93	is	be	AUX
inlawrev-3436	1365	94	measured	measure	VERB
inlawrev-3436	1365	95	by	by	ADP
inlawrev-3436	1365	96	the	the	DET
inlawrev-3436	1365	97	cost	cost	NOUN
inlawrev-3436	1365	98	of	of	ADP
inlawrev-3436	1365	99	producing	produce	VERB
inlawrev-3436	1365	100	its	its	PRON
inlawrev-3436	1365	101	product.^^^	product.^^^	NOUN
inlawrev-3436	1365	102	unlike	unlike	ADP
inlawrev-3436	1365	103	a	a	DET
inlawrev-3436	1365	104	tax	tax	NOUN
inlawrev-3436	1365	105	based	base	VERB
inlawrev-3436	1365	106	on	on	ADP
inlawrev-3436	1365	107	income	income	NOUN
inlawrev-3436	1365	108	,	,	PUNCT
inlawrev-3436	1365	109	vat	vat	NOUN
inlawrev-3436	1365	110	can	can	AUX
inlawrev-3436	1365	111	be	be	AUX
inlawrev-3436	1365	112	owed	owe	VERB
inlawrev-3436	1365	113	even	even	ADV
inlawrev-3436	1365	114	when	when	SCONJ
inlawrev-3436	1365	115	a	a	DET
inlawrev-3436	1365	116	company	company	NOUN
inlawrev-3436	1365	117	fails	fail	VERB
inlawrev-3436	1365	118	to	to	PART
inlawrev-3436	1365	119	make	make	VERB
inlawrev-3436	1365	120	a	a	DET
inlawrev-3436	1365	121	profit	profit	NOUN
inlawrev-3436	1365	122	.	.	PUNCT
inlawrev-3436	1366	1	"^	"^	PUNCT
inlawrev-3436	1366	2	to	to	PART
inlawrev-3436	1366	3	calculate	calculate	VERB
inlawrev-3436	1366	4	a	a	DET
inlawrev-3436	1366	5	taxpayer	taxpayer	NOUN
inlawrev-3436	1366	6	's	's	PART
inlawrev-3436	1366	7	msbt	msbt	NOUN
inlawrev-3436	1366	8	,	,	PUNCT
inlawrev-3436	1366	9	various	various	ADJ
inlawrev-3436	1366	10	adjustments	adjustment	NOUN
inlawrev-3436	1366	11	are	be	AUX
inlawrev-3436	1366	12	made	make	VERB
inlawrev-3436	1366	13	to	to	ADP
inlawrev-3436	1366	14	its	its	PRON
inlawrev-3436	1366	15	federal	federal	ADJ
inlawrev-3436	1366	16	taxable	taxable	ADJ
inlawrev-3436	1366	17	income	income	NOUN
inlawrev-3436	1366	18	to	to	PART
inlawrev-3436	1366	19	arrive	arrive	VERB
inlawrev-3436	1366	20	at	at	ADP
inlawrev-3436	1366	21	a	a	DET
inlawrev-3436	1366	22	tax	tax	NOUN
inlawrev-3436	1366	23	base.^^	base.^^	PUNCT
inlawrev-3436	1366	24	"	"	PUNCT
inlawrev-3436	1366	25	*	*	NOUN
inlawrev-3436	1366	26	this	this	DET
inlawrev-3436	1366	27	tax	tax	NOUN
inlawrev-3436	1366	28	base	base	NOUN
inlawrev-3436	1366	29	is	be	AUX
inlawrev-3436	1366	30	divided	divide	VERB
inlawrev-3436	1366	31	among	among	ADP
inlawrev-3436	1366	32	the	the	DET
inlawrev-3436	1366	33	states	state	NOUN
inlawrev-3436	1366	34	where	where	SCONJ
inlawrev-3436	1366	35	the	the	DET
inlawrev-3436	1366	36	taxpayer	taxpayer	NOUN
inlawrev-3436	1366	37	does	do	AUX
inlawrev-3436	1366	38	business.^^^	business.^^^	VERB
inlawrev-3436	1366	39	a	a	DET
inlawrev-3436	1366	40	tax	tax	NOUN
inlawrev-3436	1366	41	equal	equal	ADJ
inlawrev-3436	1366	42	to	to	ADP
inlawrev-3436	1366	43	2.35	2.35	NUM
inlawrev-3436	1366	44	%	%	NOUN
inlawrev-3436	1366	45	is	be	AUX
inlawrev-3436	1366	46	then	then	ADV
inlawrev-3436	1366	47	assessed	assess	VERB
inlawrev-3436	1366	48	on	on	ADP
inlawrev-3436	1366	49	that	that	DET
inlawrev-3436	1366	50	portion	portion	NOUN
inlawrev-3436	1366	51	ofthe	ofthe	ADJ
inlawrev-3436	1366	52	tax	tax	NOUN
inlawrev-3436	1366	53	base	base	NOUN
inlawrev-3436	1366	54	513	513	NUM
inlawrev-3436	1366	55	.	.	PUNCT
inlawrev-3436	1367	1	seeid.2iil\0	seeid.2iil\0	X
inlawrev-3436	1367	2	.	.	PUNCT
inlawrev-3436	1368	1	514	514	NUM
inlawrev-3436	1368	2	.	.	PUNCT
inlawrev-3436	1369	1	see	see	VERB
inlawrev-3436	1369	2	i	i	PROPN
inlawrev-3436	1369	3	d	d	PROPN
inlawrev-3436	1369	4	515	515	NUM
inlawrev-3436	1369	5	.	.	PUNCT
inlawrev-3436	1369	6	seeid.?xl\\.	seeid.?xl\\.	NUM
inlawrev-3436	1369	7	516	516	NUM
inlawrev-3436	1369	8	.	.	X
inlawrev-3436	1369	9	708	708	NUM
inlawrev-3436	1369	10	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1369	11	63	63	NUM
inlawrev-3436	1369	12	1	1	NUM
inlawrev-3436	1369	13	(	(	PUNCT
inlawrev-3436	1369	14	ind	ind	NOUN
inlawrev-3436	1369	15	.	.	PUNCT
inlawrev-3436	1370	1	tax	tax	PROPN
inlawrev-3436	1371	1	ct	ct	PROPN
inlawrev-3436	1371	2	.	.	PROPN
inlawrev-3436	1371	3	1	1	NUM
inlawrev-3436	1371	4	999	999	NUM
inlawrev-3436	1371	5	)	)	PUNCT
inlawrev-3436	1371	6	.	.	PUNCT
inlawrev-3436	1372	1	517	517	NUM
inlawrev-3436	1372	2	.	.	PUNCT
inlawrev-3436	1373	1	under	under	ADP
inlawrev-3436	1373	2	section	section	NOUN
inlawrev-3436	1373	3	6	6	NUM
inlawrev-3436	1373	4	-	-	SYM
inlawrev-3436	1373	5	5.5	5.5	NUM
inlawrev-3436	1373	6	-	-	PUNCT
inlawrev-3436	1373	7	1	1	NUM
inlawrev-3436	1373	8	-	-	SYM
inlawrev-3436	1373	9	2	2	NUM
inlawrev-3436	1373	10	of	of	ADP
inlawrev-3436	1373	11	the	the	DET
inlawrev-3436	1373	12	indiana	indiana	PROPN
inlawrev-3436	1373	13	code	code	PROPN
inlawrev-3436	1373	14	,	,	PUNCT
inlawrev-3436	1373	15	the	the	DET
inlawrev-3436	1373	16	fit	fit	NOUN
inlawrev-3436	1373	17	is	be	AUX
inlawrev-3436	1373	18	assessed	assess	VERB
inlawrev-3436	1373	19	on	on	ADP
inlawrev-3436	1373	20	a	a	DET
inlawrev-3436	1373	21	taxpayer	taxpayer	NOUN
inlawrev-3436	1373	22	's	's	PART
inlawrev-3436	1373	23	indiana	indiana	PROPN
inlawrev-3436	1373	24	adjusted	adjust	VERB
inlawrev-3436	1373	25	gross	gross	ADJ
inlawrev-3436	1373	26	income	income	NOUN
inlawrev-3436	1373	27	,	,	PUNCT
inlawrev-3436	1373	28	which	which	PRON
inlawrev-3436	1373	29	is	be	AUX
inlawrev-3436	1373	30	based	base	VERB
inlawrev-3436	1373	31	on	on	ADP
inlawrev-3436	1373	32	federal	federal	ADJ
inlawrev-3436	1373	33	taxable	taxable	ADJ
inlawrev-3436	1373	34	income	income	NOUN
inlawrev-3436	1373	35	as	as	SCONJ
inlawrev-3436	1373	36	computed	compute	VERB
inlawrev-3436	1373	37	under	under	ADP
inlawrev-3436	1373	38	irc	irc	PROPN
inlawrev-3436	1373	39	§	§	PROPN
inlawrev-3436	1373	40	63	63	NUM
inlawrev-3436	1373	41	.	.	PUNCT
inlawrev-3436	1374	1	see	see	VERB
inlawrev-3436	1374	2	ind	ind	PROPN
inlawrev-3436	1374	3	.	.	PUNCT
inlawrev-3436	1375	1	code	code	PROPN
inlawrev-3436	1375	2	§	§	PROPN
inlawrev-3436	1375	3	6	6	NUM
inlawrev-3436	1375	4	-	-	SYM
inlawrev-3436	1375	5	5.5	5.5	NUM
inlawrev-3436	1375	6	-	-	PUNCT
inlawrev-3436	1375	7	1	1	NUM
inlawrev-3436	1375	8	-	-	SYM
inlawrev-3436	1375	9	2	2	NUM
inlawrev-3436	1375	10	(	(	PUNCT
inlawrev-3436	1375	11	1998	1998	NUM
inlawrev-3436	1375	12	)	)	PUNCT
inlawrev-3436	1375	13	.	.	PUNCT
inlawrev-3436	1376	1	518	518	NUM
inlawrev-3436	1376	2	.	.	PUNCT
inlawrev-3436	1376	3	section	section	NOUN
inlawrev-3436	1376	4	6	6	NUM
inlawrev-3436	1376	5	-	-	SYM
inlawrev-3436	1376	6	5	5	NUM
inlawrev-3436	1376	7	.	.	NOUN
inlawrev-3436	1376	8	5	5	NUM
inlawrev-3436	1376	9	-	-	SYM
inlawrev-3436	1376	10	1	1	NUM
inlawrev-3436	1376	11	-2(a)(7	-2(a)(7	NOUN
inlawrev-3436	1376	12	)	)	PUNCT
inlawrev-3436	1376	13	ofthe	ofthe	PROPN
inlawrev-3436	1376	14	indiana	indiana	PROPN
inlawrev-3436	1376	15	code	code	PROPN
inlawrev-3436	1376	16	requires	require	VERB
inlawrev-3436	1376	17	the	the	DET
inlawrev-3436	1376	18	add	add	VERB
inlawrev-3436	1376	19	back	back	ADP
inlawrev-3436	1376	20	oftaxes	oftaxe	NOUN
inlawrev-3436	1376	21	"	"	PUNCT
inlawrev-3436	1376	22	based	base	VERB
inlawrev-3436	1376	23	on	on	ADP
inlawrev-3436	1376	24	or	or	CCONJ
inlawrev-3436	1376	25	measured	measure	VERB
inlawrev-3436	1376	26	by	by	ADP
inlawrev-3436	1376	27	income	income	NOUN
inlawrev-3436	1376	28	"	"	PUNCT
inlawrev-3436	1376	29	to	to	ADP
inlawrev-3436	1376	30	federal	federal	ADJ
inlawrev-3436	1376	31	taxable	taxable	ADJ
inlawrev-3436	1376	32	income	income	NOUN
inlawrev-3436	1376	33	in	in	ADP
inlawrev-3436	1376	34	computing	compute	VERB
inlawrev-3436	1376	35	fit	fit	ADJ
inlawrev-3436	1376	36	liability	liability	NOUN
inlawrev-3436	1376	37	.	.	PUNCT
inlawrev-3436	1377	1	ind	ind	PROPN
inlawrev-3436	1377	2	.	.	PUNCT
inlawrev-3436	1378	1	code	code	PROPN
inlawrev-3436	1378	2	§	§	PROPN
inlawrev-3436	1378	3	6	6	NUM
inlawrev-3436	1378	4	-	-	SYM
inlawrev-3436	1378	5	5.5	5.5	NUM
inlawrev-3436	1378	6	-	-	PUNCT
inlawrev-3436	1378	7	12(a)(7	12(a)(7	NUM
inlawrev-3436	1378	8	)	)	PUNCT
inlawrev-3436	1378	9	.	.	PUNCT
inlawrev-3436	1379	1	519	519	NUM
inlawrev-3436	1379	2	.	.	PUNCT
inlawrev-3436	1379	3	see	see	VERB
inlawrev-3436	1379	4	first	first	ADJ
inlawrev-3436	1379	5	chicago	chicago	PROPN
inlawrev-3436	1379	6	nbd	nbd	PROPN
inlawrev-3436	1379	7	corp	corp	PROPN
inlawrev-3436	1379	8	.	.	PROPN
inlawrev-3436	1379	9	,	,	PUNCT
inlawrev-3436	1379	10	708	708	NUM
inlawrev-3436	1379	11	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1379	12	at	at	ADP
inlawrev-3436	1379	13	632	632	NUM
inlawrev-3436	1379	14	-	-	SYM
inlawrev-3436	1379	15	33	33	NUM
inlawrev-3436	1379	16	.	.	PUNCT
inlawrev-3436	1380	1	520	520	NUM
inlawrev-3436	1380	2	.	.	PUNCT
inlawrev-3436	1380	3	see	see	VERB
inlawrev-3436	1380	4	i	i	PRON
inlawrev-3436	1380	5	d	d	PROPN
inlawrev-3436	1380	6	at	at	ADP
inlawrev-3436	1380	7	634	634	NUM
inlawrev-3436	1380	8	.	.	PUNCT
inlawrev-3436	1381	1	521	521	NUM
inlawrev-3436	1381	2	.	.	PUNCT
inlawrev-3436	1382	1	see	see	VERB
inlawrev-3436	1383	1	i	i	PROPN
inlawrev-3436	1383	2	d	d	PROPN
inlawrev-3436	1383	3	dii	dii	PROPN
inlawrev-3436	1383	4	6	6	NUM
inlawrev-3436	1383	5	^	^	SYM
inlawrev-3436	1383	6	5	5	NUM
inlawrev-3436	1383	7	.	.	NOUN
inlawrev-3436	1383	8	522	522	NUM
inlawrev-3436	1383	9	.	.	PUNCT
inlawrev-3436	1384	1	see	see	VERB
inlawrev-3436	1384	2	i	i	PRON
inlawrev-3436	1384	3	d	d	PROPN
inlawrev-3436	1384	4	at	at	ADP
inlawrev-3436	1384	5	633	633	NUM
inlawrev-3436	1384	6	.	.	PUNCT
inlawrev-3436	1385	1	523	523	NUM
inlawrev-3436	1385	2	.	.	PUNCT
inlawrev-3436	1386	1	see	see	VERB
inlawrev-3436	1386	2	i	i	PRON
inlawrev-3436	1386	3	d.	d.	PROPN
inlawrev-3436	1386	4	524	524	NUM
inlawrev-3436	1386	5	.	.	PUNCT
inlawrev-3436	1387	1	see	see	VERB
inlawrev-3436	1387	2	i	i	PRON
inlawrev-3436	1387	3	d	d	PROPN
inlawrev-3436	1387	4	at	at	ADP
inlawrev-3436	1387	5	633	633	NUM
inlawrev-3436	1387	6	-	-	SYM
inlawrev-3436	1387	7	34	34	NUM
inlawrev-3436	1387	8	.	.	NOUN
inlawrev-3436	1387	9	525	525	NUM
inlawrev-3436	1387	10	.	.	PUNCT
inlawrev-3436	1388	1	see	see	VERB
inlawrev-3436	1388	2	i	i	PRON
inlawrev-3436	1388	3	d.	d.	PROPN
inlawrev-3436	1388	4	1494	1494	NUM
inlawrev-3436	1388	5	indiana	indiana	PROPN
inlawrev-3436	1388	6	law	law	PROPN
inlawrev-3436	1388	7	review	review	NOUN
inlawrev-3436	1389	1	[	[	X
inlawrev-3436	1389	2	vol	vol	NOUN
inlawrev-3436	1389	3	.	.	PUNCT
inlawrev-3436	1390	1	33:1455	33:1455	X
inlawrev-3436	1390	2	attributable	attributable	ADJ
inlawrev-3436	1390	3	to	to	ADP
inlawrev-3436	1390	4	michigan	michigan	PROPN
inlawrev-3436	1390	5	.	.	PUNCT
inlawrev-3436	1391	1	"^	"^	PUNCT
inlawrev-3436	1391	2	the	the	DET
inlawrev-3436	1391	3	court	court	NOUN
inlawrev-3436	1391	4	held	hold	VERB
inlawrev-3436	1391	5	that	that	SCONJ
inlawrev-3436	1391	6	while	while	SCONJ
inlawrev-3436	1391	7	income	income	NOUN
inlawrev-3436	1391	8	is	be	AUX
inlawrev-3436	1391	9	one	one	NUM
inlawrev-3436	1391	10	element	element	NOUN
inlawrev-3436	1391	11	ofthe	ofthe	NOUN
inlawrev-3436	1391	12	msbt	msbt	NOUN
inlawrev-3436	1391	13	,	,	PUNCT
inlawrev-3436	1391	14	it	it	PRON
inlawrev-3436	1391	15	is	be	AUX
inlawrev-3436	1391	16	not	not	PART
inlawrev-3436	1391	17	a	a	DET
inlawrev-3436	1391	18	tax	tax	NOUN
inlawrev-3436	1391	19	based	base	VERB
inlawrev-3436	1391	20	on	on	ADP
inlawrev-3436	1391	21	or	or	CCONJ
inlawrev-3436	1391	22	measured	measure	VERB
inlawrev-3436	1391	23	by	by	ADP
inlawrev-3436	1391	24	income	income	NOUN
inlawrev-3436	1391	25	.	.	PUNCT
inlawrev-3436	1392	1	"^	"^	VERB
inlawrev-3436	1393	1	rather	rather	ADV
inlawrev-3436	1393	2	,	,	PUNCT
inlawrev-3436	1393	3	the	the	DET
inlawrev-3436	1393	4	use	use	NOUN
inlawrev-3436	1393	5	of	of	ADP
inlawrev-3436	1393	6	the	the	DET
inlawrev-3436	1393	7	income	income	NOUN
inlawrev-3436	1393	8	information	information	NOUN
inlawrev-3436	1393	9	was	be	AUX
inlawrev-3436	1393	10	simply	simply	ADV
inlawrev-3436	1393	11	a	a	DET
inlawrev-3436	1393	12	way	way	NOUN
inlawrev-3436	1393	13	to	to	PART
inlawrev-3436	1393	14	quantify	quantify	VERB
inlawrev-3436	1393	15	the	the	DET
inlawrev-3436	1393	16	value	value	NOUN
inlawrev-3436	1393	17	added	add	VERB
inlawrev-3436	1393	18	by	by	ADP
inlawrev-3436	1393	19	the	the	DET
inlawrev-3436	1393	20	production	production	NOUN
inlawrev-3436	1393	21	ofthe	ofthe	NOUN
inlawrev-3436	1393	22	product.^^	product.^^	NUM
inlawrev-3436	1393	23	*	*	NOUN
inlawrev-3436	1394	1	the	the	DET
inlawrev-3436	1394	2	court	court	NOUN
inlawrev-3436	1394	3	cited	cite	VERB
inlawrev-3436	1394	4	the	the	DET
inlawrev-3436	1394	5	decisions	decision	NOUN
inlawrev-3436	1394	6	of	of	ADP
inlawrev-3436	1394	7	several	several	ADJ
inlawrev-3436	1394	8	courts	court	NOUN
inlawrev-3436	1394	9	in	in	ADP
inlawrev-3436	1394	10	other	other	ADJ
inlawrev-3436	1394	11	jurisdictions	jurisdiction	NOUN
inlawrev-3436	1394	12	,	,	PUNCT
inlawrev-3436	1394	13	including	include	VERB
inlawrev-3436	1394	14	michigan	michigan	PROPN
inlawrev-3436	1394	15	,	,	PUNCT
inlawrev-3436	1394	16	which	which	PRON
inlawrev-3436	1394	17	also	also	ADV
inlawrev-3436	1394	18	held	hold	VERB
inlawrev-3436	1394	19	that	that	SCONJ
inlawrev-3436	1394	20	the	the	DET
inlawrev-3436	1394	21	msbt	msbt	NOUN
inlawrev-3436	1394	22	is	be	AUX
inlawrev-3436	1394	23	not	not	PART
inlawrev-3436	1394	24	a	a	DET
inlawrev-3436	1394	25	tax	tax	NOUN
inlawrev-3436	1394	26	that	that	PRON
inlawrev-3436	1394	27	is	be	AUX
inlawrev-3436	1394	28	based	base	VERB
inlawrev-3436	1394	29	on	on	ADP
inlawrev-3436	1394	30	or	or	CCONJ
inlawrev-3436	1394	31	measured	measure	VERB
inlawrev-3436	1394	32	by	by	ADP
inlawrev-3436	1394	33	income	income	NOUN
inlawrev-3436	1394	34	.	.	PUNCT
inlawrev-3436	1395	1	"^	"^	PUNCT
inlawrev-3436	1395	2	j.	j.	PROPN
inlawrev-3436	1395	3	indiana	indiana	PROPN
inlawrev-3436	1395	4	tax	tax	PROPN
inlawrev-3436	1395	5	credits	credit	NOUN
inlawrev-3436	1395	6	in	in	ADP
inlawrev-3436	1395	7	cnb	cnb	PROPN
inlawrev-3436	1395	8	bancshares	bancshares	PROPN
inlawrev-3436	1395	9	,	,	PUNCT
inlawrev-3436	1395	10	inc	inc	PROPN
inlawrev-3436	1395	11	.	.	PROPN
inlawrev-3436	1396	1	v.	v.	PROPN
inlawrev-3436	1396	2	department	department	PROPN
inlawrev-3436	1396	3	ofstate	ofstate	PROPN
inlawrev-3436	1396	4	revenue,^^^	revenue,^^^	PROPN
inlawrev-3436	1396	5	the	the	DET
inlawrev-3436	1396	6	tax	tax	NOUN
inlawrev-3436	1396	7	court	court	NOUN
inlawrev-3436	1396	8	interpreted	interpret	VERB
inlawrev-3436	1396	9	the	the	DET
inlawrev-3436	1396	10	statutory	statutory	ADJ
inlawrev-3436	1396	11	requirements	requirement	NOUN
inlawrev-3436	1396	12	for	for	ADP
inlawrev-3436	1396	13	claiming	claim	VERB
inlawrev-3436	1396	14	the	the	DET
inlawrev-3436	1396	15	enterprise	enterprise	NOUN
inlawrev-3436	1396	16	zone	zone	NOUN
inlawrev-3436	1396	17	(	(	PUNCT
inlawrev-3436	1396	18	"	"	PUNCT
inlawrev-3436	1396	19	ez	ez	ADJ
inlawrev-3436	1396	20	"	"	PUNCT
inlawrev-3436	1396	21	)	)	PUNCT
inlawrev-3436	1396	22	loan	loan	NOUN
inlawrev-3436	1396	23	interest	interest	NOUN
inlawrev-3436	1396	24	credit.^^	credit.^^	NOUN
inlawrev-3436	1396	25	'	'	PUNCT
inlawrev-3436	1396	26	the	the	DET
inlawrev-3436	1396	27	credit	credit	NOUN
inlawrev-3436	1396	28	is	be	AUX
inlawrev-3436	1396	29	part	part	NOUN
inlawrev-3436	1396	30	of	of	ADP
inlawrev-3436	1396	31	the	the	DET
inlawrev-3436	1396	32	ez	ez	PROPN
inlawrev-3436	1396	33	program	program	NOUN
inlawrev-3436	1396	34	designed	design	VERB
inlawrev-3436	1396	35	in	in	ADP
inlawrev-3436	1396	36	part	part	NOUN
inlawrev-3436	1396	37	to	to	PART
inlawrev-3436	1396	38	stimulate	stimulate	VERB
inlawrev-3436	1396	39	development	development	NOUN
inlawrev-3436	1396	40	in	in	ADP
inlawrev-3436	1396	41	certain	certain	ADJ
inlawrev-3436	1396	42	economically	economically	ADV
inlawrev-3436	1396	43	depressed	depressed	ADJ
inlawrev-3436	1396	44	areas	area	NOUN
inlawrev-3436	1396	45	.	.	PUNCT
inlawrev-3436	1397	1	"^	"^	PUNCT
inlawrev-3436	1398	1	in	in	ADP
inlawrev-3436	1398	2	addition	addition	NOUN
inlawrev-3436	1398	3	to	to	ADP
inlawrev-3436	1398	4	providing	provide	VERB
inlawrev-3436	1398	5	the	the	DET
inlawrev-3436	1398	6	credit	credit	NOUN
inlawrev-3436	1398	7	to	to	PART
inlawrev-3436	1398	8	encourage	encourage	VERB
inlawrev-3436	1398	9	taxpayers	taxpayer	NOUN
inlawrev-3436	1398	10	to	to	PART
inlawrev-3436	1398	11	loan	loan	VERB
inlawrev-3436	1398	12	money	money	NOUN
inlawrev-3436	1398	13	to	to	ADP
inlawrev-3436	1398	14	businesses	business	NOUN
inlawrev-3436	1398	15	and	and	CCONJ
inlawrev-3436	1398	16	individuals	individual	NOUN
inlawrev-3436	1398	17	located	locate	VERB
inlawrev-3436	1398	18	in	in	ADP
inlawrev-3436	1398	19	the	the	DET
inlawrev-3436	1398	20	ez	ez	PROPN
inlawrev-3436	1398	21	,	,	PUNCT
inlawrev-3436	1398	22	the	the	DET
inlawrev-3436	1398	23	program	program	NOUN
inlawrev-3436	1398	24	provides	provide	VERB
inlawrev-3436	1398	25	credits	credit	NOUN
inlawrev-3436	1398	26	directly	directly	ADV
inlawrev-3436	1398	27	to	to	ADP
inlawrev-3436	1398	28	ez	ez	PROPN
inlawrev-3436	1398	29	businesses.^^^	businesses.^^^	PROPN
inlawrev-3436	1398	30	a	a	DET
inlawrev-3436	1398	31	zone	zone	NOUN
inlawrev-3436	1398	32	business	business	NOUN
inlawrev-3436	1398	33	receiving	receive	VERB
inlawrev-3436	1398	34	tax	tax	NOUN
inlawrev-3436	1398	35	credits	credit	NOUN
inlawrev-3436	1398	36	under	under	ADP
inlawrev-3436	1398	37	the	the	DET
inlawrev-3436	1398	38	program	program	NOUN
inlawrev-3436	1398	39	must	must	AUX
inlawrev-3436	1398	40	pay	pay	VERB
inlawrev-3436	1398	41	an	an	DET
inlawrev-3436	1398	42	annual	annual	ADJ
inlawrev-3436	1398	43	registration	registration	NOUN
inlawrev-3436	1398	44	fee	fee	NOUN
inlawrev-3436	1398	45	and	and	CCONJ
inlawrev-3436	1398	46	reinvest	reinvest	VERB
inlawrev-3436	1398	47	any	any	DET
inlawrev-3436	1398	48	credit	credit	NOUN
inlawrev-3436	1398	49	proceeds	proceed	NOUN
inlawrev-3436	1398	50	back	back	ADV
inlawrev-3436	1398	51	into	into	ADP
inlawrev-3436	1398	52	the	the	DET
inlawrev-3436	1398	53	ez.^^	ez.^^	NOUN
inlawrev-3436	1398	54	"	"	PUNCT
inlawrev-3436	1398	55	*	*	PUNCT
inlawrev-3436	1398	56	in	in	ADP
inlawrev-3436	1398	57	this	this	DET
inlawrev-3436	1398	58	case	case	NOUN
inlawrev-3436	1398	59	,	,	PUNCT
inlawrev-3436	1398	60	cnb	cnb	PROPN
inlawrev-3436	1398	61	bancshares	bancshares	PROPN
inlawrev-3436	1398	62	,	,	PUNCT
inlawrev-3436	1398	63	inc	inc	PROPN
inlawrev-3436	1398	64	.	.	PROPN
inlawrev-3436	1398	65	(	(	PUNCT
inlawrev-3436	1398	66	"	"	PUNCT
inlawrev-3436	1398	67	cnb	cnb	PROPN
inlawrev-3436	1398	68	"	"	PUNCT
inlawrev-3436	1398	69	)	)	PUNCT
inlawrev-3436	1398	70	,	,	PUNCT
inlawrev-3436	1398	71	located	locate	VERB
inlawrev-3436	1398	72	in	in	ADP
inlawrev-3436	1398	73	evansville	evansville	PROPN
inlawrev-3436	1398	74	,	,	PUNCT
inlawrev-3436	1398	75	was	be	AUX
inlawrev-3436	1398	76	denied	deny	VERB
inlawrev-3436	1398	77	a	a	DET
inlawrev-3436	1398	78	loan	loan	NOUN
inlawrev-3436	1398	79	interest	interest	NOUN
inlawrev-3436	1398	80	credit	credit	NOUN
inlawrev-3436	1398	81	it	it	PRON
inlawrev-3436	1398	82	claimed	claim	VERB
inlawrev-3436	1398	83	for	for	ADP
inlawrev-3436	1398	84	interest	interest	NOUN
inlawrev-3436	1398	85	it	it	PRON
inlawrev-3436	1398	86	received	receive	VERB
inlawrev-3436	1398	87	from	from	ADP
inlawrev-3436	1398	88	loans	loan	NOUN
inlawrev-3436	1398	89	made	make	VERB
inlawrev-3436	1398	90	to	to	ADP
inlawrev-3436	1398	91	businesses	business	NOUN
inlawrev-3436	1398	92	and	and	CCONJ
inlawrev-3436	1398	93	individuals	individual	NOUN
inlawrev-3436	1398	94	located	locate	VERB
inlawrev-3436	1398	95	in	in	ADP
inlawrev-3436	1398	96	the	the	DET
inlawrev-3436	1398	97	evansville	evansville	PROPN
inlawrev-3436	1398	98	ez.^^^	ez.^^^	PROPN
inlawrev-3436	1398	99	the	the	DET
inlawrev-3436	1398	100	idsr	idsr	NOUN
inlawrev-3436	1398	101	argued	argue	VERB
inlawrev-3436	1398	102	that	that	SCONJ
inlawrev-3436	1398	103	cnb	cnb	PROPN
inlawrev-3436	1398	104	was	be	AUX
inlawrev-3436	1398	105	itself	itself	PRON
inlawrev-3436	1398	106	a	a	DET
inlawrev-3436	1398	107	zone	zone	NOUN
inlawrev-3436	1398	108	business	business	NOUN
inlawrev-3436	1398	109	and	and	CCONJ
inlawrev-3436	1398	110	therefore	therefore	ADV
inlawrev-3436	1398	111	subject	subject	ADJ
inlawrev-3436	1398	112	to	to	ADP
inlawrev-3436	1398	113	the	the	DET
inlawrev-3436	1398	114	registration	registration	NOUN
inlawrev-3436	1398	115	and	and	CCONJ
inlawrev-3436	1398	116	reinvestment	reinvestment	NOUN
inlawrev-3436	1398	117	requirement	requirement	NOUN
inlawrev-3436	1398	118	in	in	ADP
inlawrev-3436	1398	119	order	order	NOUN
inlawrev-3436	1398	120	to	to	PART
inlawrev-3436	1398	121	maintain	maintain	VERB
inlawrev-3436	1398	122	its	its	PRON
inlawrev-3436	1398	123	eligibility	eligibility	NOUN
inlawrev-3436	1398	124	for	for	ADP
inlawrev-3436	1398	125	the	the	DET
inlawrev-3436	1398	126	loan	loan	NOUN
inlawrev-3436	1398	127	interest	interest	NOUN
inlawrev-3436	1398	128	credit	credit	NOUN
inlawrev-3436	1398	129	.	.	PUNCT
inlawrev-3436	1399	1	"^	"^	PUNCT
inlawrev-3436	1399	2	the	the	DET
inlawrev-3436	1399	3	court	court	NOUN
inlawrev-3436	1399	4	relied	rely	VERB
inlawrev-3436	1399	5	on	on	ADP
inlawrev-3436	1399	6	the	the	DET
inlawrev-3436	1399	7	plain	plain	ADJ
inlawrev-3436	1399	8	language	language	NOUN
inlawrev-3436	1399	9	ofthe	ofthe	PRON
inlawrev-3436	1399	10	relevant	relevant	ADJ
inlawrev-3436	1399	11	statutes	statute	NOUN
inlawrev-3436	1399	12	in	in	ADP
inlawrev-3436	1399	13	finding	find	VERB
inlawrev-3436	1399	14	for	for	ADP
inlawrev-3436	1399	15	cnb.^^^	cnb.^^^	PROPN
inlawrev-3436	1399	16	it	it	PRON
inlawrev-3436	1399	17	explained	explain	VERB
inlawrev-3436	1399	18	that	that	SCONJ
inlawrev-3436	1399	19	the	the	DET
inlawrev-3436	1399	20	registration	registration	NOUN
inlawrev-3436	1399	21	and	and	CCONJ
inlawrev-3436	1399	22	reinvestment	reinvestment	NOUN
inlawrev-3436	1399	23	requirements	requirement	NOUN
inlawrev-3436	1399	24	are	be	AUX
inlawrev-3436	1399	25	only	only	ADV
inlawrev-3436	1399	26	applicable	applicable	ADJ
inlawrev-3436	1399	27	to	to	ADP
inlawrev-3436	1399	28	ez	ez	PROPN
inlawrev-3436	1399	29	businesses.^^^	businesses.^^^	PROPN
inlawrev-3436	1399	30	as	as	SCONJ
inlawrev-3436	1399	31	defined	define	VERB
inlawrev-3436	1399	32	by	by	ADP
inlawrev-3436	1399	33	statute	statute	PROPN
inlawrev-3436	1399	34	,	,	PUNCT
inlawrev-3436	1399	35	an	an	DET
inlawrev-3436	1399	36	ez	ez	PROPN
inlawrev-3436	1399	37	business	business	NOUN
inlawrev-3436	1399	38	is	be	AUX
inlawrev-3436	1399	39	any	any	DET
inlawrev-3436	1399	40	business	business	NOUN
inlawrev-3436	1399	41	claiming	claim	VERB
inlawrev-3436	1399	42	a	a	DET
inlawrev-3436	1399	43	credit	credit	NOUN
inlawrev-3436	1399	44	provided	provide	VERB
inlawrev-3436	1399	45	under	under	ADP
inlawrev-3436	1399	46	chapter	chapter	NOUN
inlawrev-3436	1399	47	4	4	NUM
inlawrev-3436	1399	48	-	-	SYM
inlawrev-3436	1399	49	4	4	NUM
inlawrev-3436	1399	50	-	-	SYM
inlawrev-3436	1399	51	6	6	NUM
inlawrev-3436	1399	52	.	.	NOUN
inlawrev-3436	1399	53	1	1	NUM
inlawrev-3436	1399	54	p^	p^	PROPN
inlawrev-3436	1399	55	cnb	cnb	PROPN
inlawrev-3436	1399	56	,	,	PUNCT
inlawrev-3436	1399	57	however	however	ADV
inlawrev-3436	1399	58	,	,	PUNCT
inlawrev-3436	1399	59	was	be	AUX
inlawrev-3436	1399	60	not	not	PART
inlawrev-3436	1399	61	a	a	DET
inlawrev-3436	1399	62	zone	zone	NOUN
inlawrev-3436	1399	63	business	business	NOUN
inlawrev-3436	1399	64	under	under	ADP
inlawrev-3436	1399	65	this	this	DET
inlawrev-3436	1399	66	defmition	defmition	NOUN
inlawrev-3436	1399	67	because	because	SCONJ
inlawrev-3436	1399	68	it	it	PRON
inlawrev-3436	1399	69	was	be	AUX
inlawrev-3436	1399	70	claiming	claim	VERB
inlawrev-3436	1399	71	the	the	DET
inlawrev-3436	1399	72	loan	loan	NOUN
inlawrev-3436	1399	73	interest	interest	NOUN
inlawrev-3436	1399	74	526	526	NUM
inlawrev-3436	1399	75	.	.	PUNCT
inlawrev-3436	1400	1	see	see	VERB
inlawrev-3436	1400	2	mich	mich	PROPN
inlawrev-3436	1400	3	.	.	PUNCT
inlawrev-3436	1401	1	comp	comp	PROPN
inlawrev-3436	1401	2	.	.	PUNCT
inlawrev-3436	1402	1	laws	law	NOUN
inlawrev-3436	1402	2	ann	ann	PROPN
inlawrev-3436	1402	3	.	.	PUNCT
inlawrev-3436	1403	1	§	§	PROPN
inlawrev-3436	1403	2	208.31(1	208.31(1	NUM
inlawrev-3436	1403	3	)	)	PUNCT
inlawrev-3436	1403	4	(	(	PUNCT
inlawrev-3436	1403	5	west	west	NOUN
inlawrev-3436	1403	6	1998	1998	NUM
inlawrev-3436	1403	7	)	)	PUNCT
inlawrev-3436	1403	8	.	.	PUNCT
inlawrev-3436	1404	1	527	527	NUM
inlawrev-3436	1404	2	.	.	PUNCT
inlawrev-3436	1404	3	see	see	VERB
inlawrev-3436	1404	4	first	first	ADJ
inlawrev-3436	1404	5	chicago	chicago	PROPN
inlawrev-3436	1404	6	nbd	nbd	PROPN
inlawrev-3436	1404	7	corp	corp	PROPN
inlawrev-3436	1404	8	.	.	PROPN
inlawrev-3436	1404	9	,	,	PUNCT
inlawrev-3436	1404	10	708	708	NUM
inlawrev-3436	1404	11	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1404	12	at	at	ADP
inlawrev-3436	1404	13	635	635	NUM
inlawrev-3436	1404	14	.	.	NOUN
inlawrev-3436	1405	1	528	528	NUM
inlawrev-3436	1405	2	.	.	PUNCT
inlawrev-3436	1406	1	see	see	VERB
inlawrev-3436	1406	2	i	i	PRON
inlawrev-3436	1406	3	d.	d.	PROPN
inlawrev-3436	1406	4	at	at	ADP
inlawrev-3436	1406	5	634	634	NUM
inlawrev-3436	1406	6	.	.	PUNCT
inlawrev-3436	1407	1	529	529	X
inlawrev-3436	1407	2	.	.	PUNCT
inlawrev-3436	1408	1	see	see	VERB
inlawrev-3436	1408	2	i	i	PRON
inlawrev-3436	1408	3	d.	d.	PROPN
inlawrev-3436	1408	4	530	530	NUM
inlawrev-3436	1408	5	.	.	PUNCT
inlawrev-3436	1409	1	706	706	NUM
inlawrev-3436	1409	2	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1409	3	616	616	NUM
inlawrev-3436	1409	4	(	(	PUNCT
inlawrev-3436	1409	5	ind	ind	NOUN
inlawrev-3436	1409	6	.	.	PUNCT
inlawrev-3436	1410	1	tax	tax	PROPN
inlawrev-3436	1410	2	ct	ct	PROPN
inlawrev-3436	1410	3	.	.	PROPN
inlawrev-3436	1410	4	1999	1999	NUM
inlawrev-3436	1410	5	)	)	PUNCT
inlawrev-3436	1410	6	.	.	PUNCT
inlawrev-3436	1411	1	j	j	PROPN
inlawrev-3436	1411	2	531	531	NUM
inlawrev-3436	1411	3	.	.	PUNCT
inlawrev-3436	1411	4	section	section	NOUN
inlawrev-3436	1411	5	6	6	NUM
inlawrev-3436	1411	6	-	-	SYM
inlawrev-3436	1411	7	3	3	NUM
inlawrev-3436	1411	8	.	.	NOUN
inlawrev-3436	1411	9	1	1	NUM
inlawrev-3436	1411	10	-7	-7	NUM
inlawrev-3436	1411	11	-	-	PUNCT
inlawrev-3436	1411	12	2	2	NUM
inlawrev-3436	1411	13	ofthe	ofthe	PROPN
inlawrev-3436	1411	14	indiana	indiana	PROPN
inlawrev-3436	1411	15	code	code	PROPN
inlawrev-3436	1411	16	provides	provide	VERB
inlawrev-3436	1411	17	qualifying	qualify	VERB
inlawrev-3436	1411	18	taxpayers	taxpayer	NOUN
inlawrev-3436	1411	19	a	a	DET
inlawrev-3436	1411	20	credit	credit	NOUN
inlawrev-3436	1411	21	against	against	ADP
inlawrev-3436	1411	22	state	state	NOUN
inlawrev-3436	1411	23	tax	tax	NOUN
inlawrev-3436	1411	24	liability	liability	NOUN
inlawrev-3436	1411	25	equal	equal	ADJ
inlawrev-3436	1411	26	to	to	ADP
inlawrev-3436	1411	27	5	5	NUM
inlawrev-3436	1411	28	%	%	NOUN
inlawrev-3436	1411	29	of	of	ADP
inlawrev-3436	1411	30	the	the	DET
inlawrev-3436	1411	31	amount	amount	NOUN
inlawrev-3436	1411	32	of	of	ADP
inlawrev-3436	1411	33	interest	interest	NOUN
inlawrev-3436	1411	34	received	receive	VERB
inlawrev-3436	1411	35	from	from	ADP
inlawrev-3436	1411	36	qualified	qualified	ADJ
inlawrev-3436	1411	37	loans	loan	NOUN
inlawrev-3436	1411	38	during	during	ADP
inlawrev-3436	1411	39	a	a	DET
inlawrev-3436	1411	40	tax	tax	NOUN
inlawrev-3436	1411	41	year	year	NOUN
inlawrev-3436	1411	42	.	.	PUNCT
inlawrev-3436	1412	1	see	see	VERB
inlawrev-3436	1412	2	ind	ind	PROPN
inlawrev-3436	1412	3	.	.	PUNCT
inlawrev-3436	1413	1	code	code	PROPN
inlawrev-3436	1413	2	§	§	PROPN
inlawrev-3436	1413	3	6	6	NUM
inlawrev-3436	1413	4	-	-	SYM
inlawrev-3436	1413	5	3.1	3.1	NUM
inlawrev-3436	1413	6	-	-	PUNCT
inlawrev-3436	1413	7	7	7	NUM
inlawrev-3436	1413	8	-	-	SYM
inlawrev-3436	1413	9	2	2	NUM
inlawrev-3436	1413	10	(	(	PUNCT
inlawrev-3436	1413	11	1998	1998	NUM
inlawrev-3436	1413	12	)	)	PUNCT
inlawrev-3436	1413	13	(	(	PUNCT
inlawrev-3436	1413	14	amended	amend	VERB
inlawrev-3436	1413	15	2000	2000	NUM
inlawrev-3436	1413	16	)	)	PUNCT
inlawrev-3436	1413	17	.	.	PUNCT
inlawrev-3436	1414	1	532	532	X
inlawrev-3436	1414	2	.	.	PUNCT
inlawrev-3436	1415	1	see	see	VERB
inlawrev-3436	1415	2	cnb	cnb	PROPN
inlawrev-3436	1415	3	bancshares	bancshares	PROPN
inlawrev-3436	1415	4	,	,	PUNCT
inlawrev-3436	1415	5	706	706	NUM
inlawrev-3436	1415	6	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1415	7	at	at	ADP
inlawrev-3436	1415	8	6	6	NUM
inlawrev-3436	1415	9	1	1	NUM
inlawrev-3436	1415	10	6	6	NUM
inlawrev-3436	1415	11	.	.	NUM
inlawrev-3436	1415	12	533	533	NUM
inlawrev-3436	1415	13	.	.	PUNCT
inlawrev-3436	1416	1	see	see	VERB
inlawrev-3436	1416	2	ind	ind	PROPN
inlawrev-3436	1416	3	.	.	PUNCT
inlawrev-3436	1417	1	code	code	PROPN
inlawrev-3436	1417	2	§	§	PROPN
inlawrev-3436	1417	3	4	4	NUM
inlawrev-3436	1417	4	-	-	SYM
inlawrev-3436	1417	5	4	4	NUM
inlawrev-3436	1417	6	-	-	NUM
inlawrev-3436	1417	7	6.1	6.1	NUM
inlawrev-3436	1417	8	-	-	SYM
inlawrev-3436	1417	9	2.5	2.5	NUM
inlawrev-3436	1417	10	.	.	PUNCT
inlawrev-3436	1418	1	534	534	NUM
inlawrev-3436	1418	2	.	.	X
inlawrev-3436	1418	3	^ee	^ee	NOUN
inlawrev-3436	1418	4	/	/	SYM
inlawrev-3436	1418	5	f/.	f/.	NOUN
inlawrev-3436	1418	6	§	§	VERB
inlawrev-3436	1418	7	4	4	NUM
inlawrev-3436	1418	8	-	-	SYM
inlawrev-3436	1418	9	4	4	NUM
inlawrev-3436	1418	10	-	-	SYM
inlawrev-3436	1418	11	6	6	NUM
inlawrev-3436	1418	12	.	.	PUNCT
inlawrev-3436	1418	13	l-2(a)(4	l-2(a)(4	PROPN
inlawrev-3436	1418	14	)	)	PUNCT
inlawrev-3436	1418	15	.	.	PUNCT
inlawrev-3436	1419	1	535	535	X
inlawrev-3436	1419	2	.	.	PUNCT
inlawrev-3436	1420	1	see	see	VERB
inlawrev-3436	1420	2	cnb	cnb	PROPN
inlawrev-3436	1420	3	bancshares	bancshares	PROPN
inlawrev-3436	1420	4	,	,	PUNCT
inlawrev-3436	1420	5	706	706	NUM
inlawrev-3436	1420	6	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1420	7	at	at	ADP
inlawrev-3436	1420	8	617	617	NUM
inlawrev-3436	1420	9	.	.	PUNCT
inlawrev-3436	1421	1	536	536	NUM
inlawrev-3436	1421	2	.	.	PUNCT
inlawrev-3436	1422	1	see	see	VERB
inlawrev-3436	1422	2	i	i	PRON
inlawrev-3436	1422	3	d.	d.	PROPN
inlawrev-3436	1422	4	2x61	2x61	NUM
inlawrev-3436	1422	5	%	%	NOUN
inlawrev-3436	1422	6	.	.	PUNCT
inlawrev-3436	1423	1	537	537	X
inlawrev-3436	1423	2	.	.	PUNCT
inlawrev-3436	1423	3	see	see	VERB
inlawrev-3436	1423	4	i	i	PRON
inlawrev-3436	1423	5	d	d	PROPN
inlawrev-3436	1423	6	538	538	NUM
inlawrev-3436	1423	7	.	.	PUNCT
inlawrev-3436	1424	1	seeid.2ii6\9	seeid.2ii6\9	PROPN
inlawrev-3436	1424	2	.	.	PUNCT
inlawrev-3436	1425	1	539	539	NUM
inlawrev-3436	1425	2	.	.	PUNCT
inlawrev-3436	1426	1	see	see	VERB
inlawrev-3436	1426	2	ind	ind	PROPN
inlawrev-3436	1426	3	.	.	PUNCT
inlawrev-3436	1427	1	code	code	PROPN
inlawrev-3436	1427	2	§	§	PROPN
inlawrev-3436	1427	3	4	4	NUM
inlawrev-3436	1427	4	-	-	SYM
inlawrev-3436	1427	5	4	4	NUM
inlawrev-3436	1427	6	-	-	SYM
inlawrev-3436	1427	7	6	6	NUM
inlawrev-3436	1427	8	.	.	NOUN
inlawrev-3436	1427	9	1	1	NUM
inlawrev-3436	1427	10	-	-	SYM
inlawrev-3436	1427	11	1.1(1	1.1(1	NUM
inlawrev-3436	1427	12	998	998	NUM
inlawrev-3436	1427	13	)	)	PUNCT
inlawrev-3436	1427	14	(	(	PUNCT
inlawrev-3436	1427	15	amended	amend	VERB
inlawrev-3436	1427	16	2000	2000	NUM
inlawrev-3436	1427	17	)	)	PUNCT
inlawrev-3436	1427	18	.	.	PUNCT
inlawrev-3436	1428	1	2000	2000	NUM
inlawrev-3436	1428	2	]	]	PUNCT
inlawrev-3436	1428	3	taxation	taxation	NOUN
inlawrev-3436	1428	4	1495	1495	NUM
inlawrev-3436	1428	5	credit	credit	NOUN
inlawrev-3436	1428	6	provided	provide	VERB
inlawrev-3436	1428	7	by	by	ADP
inlawrev-3436	1428	8	section	section	NOUN
inlawrev-3436	1428	9	6	6	NUM
inlawrev-3436	1428	10	-	-	SYM
inlawrev-3436	1428	11	3.1	3.1	NUM
inlawrev-3436	1428	12	-	-	PUNCT
inlawrev-3436	1428	13	7	7	NUM
inlawrev-3436	1428	14	-	-	PUNCT
inlawrev-3436	1428	15	2.^	2.^	NUM
inlawrev-3436	1428	16	'	'	NOUN
inlawrev-3436	1428	17	*	*	NOUN
inlawrev-3436	1428	18	°	°	ADP
inlawrev-3436	1428	19	that	that	DET
inlawrev-3436	1428	20	credit	credit	NOUN
inlawrev-3436	1428	21	,	,	PUNCT
inlawrev-3436	1428	22	explained	explain	VERB
inlawrev-3436	1428	23	the	the	DET
inlawrev-3436	1428	24	court	court	NOUN
inlawrev-3436	1428	25	,	,	PUNCT
inlawrev-3436	1428	26	is	be	AUX
inlawrev-3436	1428	27	available	available	ADJ
inlawrev-3436	1428	28	to	to	ADP
inlawrev-3436	1428	29	any	any	DET
inlawrev-3436	1428	30	taxpayer	taxpayer	NOUN
inlawrev-3436	1428	31	receiving	receive	VERB
inlawrev-3436	1428	32	interest	interest	NOUN
inlawrev-3436	1428	33	income	income	NOUN
inlawrev-3436	1428	34	from	from	ADP
inlawrev-3436	1428	35	a	a	DET
inlawrev-3436	1428	36	qualified	qualified	ADJ
inlawrev-3436	1428	37	loan.^	loan.^	NOUN
inlawrev-3436	1428	38	"	"	PUNCT
inlawrev-3436	1428	39	*	*	NOUN
inlawrev-3436	1428	40	'	'	PUNCT
inlawrev-3436	1428	41	accordingly	accordingly	ADV
inlawrev-3436	1428	42	,	,	PUNCT
inlawrev-3436	1428	43	the	the	DET
inlawrev-3436	1428	44	requirements	requirement	NOUN
inlawrev-3436	1428	45	under	under	ADP
inlawrev-3436	1428	46	section	section	NOUN
inlawrev-3436	1428	47	4	4	NUM
inlawrev-3436	1428	48	-	-	SYM
inlawrev-3436	1428	49	4	4	NUM
inlawrev-3436	1428	50	-	-	PUNCT
inlawrev-3436	1428	51	6.1	6.1	NUM
inlawrev-3436	1428	52	-	-	SYM
inlawrev-3436	1428	53	2^'*^	2^'*^	NUM
inlawrev-3436	1428	54	do	do	AUX
inlawrev-3436	1428	55	not	not	PART
inlawrev-3436	1428	56	apply	apply	VERB
inlawrev-3436	1428	57	to	to	ADP
inlawrev-3436	1428	58	taxpayer	taxpayer	NOUN
inlawrev-3436	1428	59	's	's	PART
inlawrev-3436	1428	60	who	who	PRON
inlawrev-3436	1428	61	lend	lend	VERB
inlawrev-3436	1428	62	money	money	NOUN
inlawrev-3436	1428	63	to	to	PART
inlawrev-3436	1428	64	zone	zone	VERB
inlawrev-3436	1428	65	businesses.^"*^	businesses.^"*^	PUNCT
inlawrev-3436	1428	66	540	540	NUM
inlawrev-3436	1428	67	.	.	PUNCT
inlawrev-3436	1429	1	see	see	VERB
inlawrev-3436	1429	2	cnb	cnb	PROPN
inlawrev-3436	1429	3	bancshares	bancshares	PROPN
inlawrev-3436	1429	4	,	,	PUNCT
inlawrev-3436	1429	5	706	706	NUM
inlawrev-3436	1429	6	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1429	7	at	at	ADP
inlawrev-3436	1429	8	619	619	NUM
inlawrev-3436	1429	9	(	(	PUNCT
inlawrev-3436	1429	10	citing	cite	VERB
inlawrev-3436	1429	11	ind	ind	NOUN
inlawrev-3436	1429	12	.	.	PUNCT
inlawrev-3436	1430	1	code	code	PROPN
inlawrev-3436	1430	2	§	§	PROPN
inlawrev-3436	1430	3	6	6	NUM
inlawrev-3436	1430	4	-	-	SYM
inlawrev-3436	1430	5	3.1	3.1	NUM
inlawrev-3436	1430	6	-	-	PUNCT
inlawrev-3436	1430	7	7	7	NUM
inlawrev-3436	1430	8	-	-	PUNCT
inlawrev-3436	1430	9	2	2	NUM
inlawrev-3436	1430	10	)	)	PUNCT
inlawrev-3436	1430	11	.	.	PUNCT
inlawrev-3436	1431	1	541	541	NUM
inlawrev-3436	1431	2	.	.	PUNCT
inlawrev-3436	1431	3	see	see	VERB
inlawrev-3436	1431	4	i	i	PRON
inlawrev-3436	1431	5	d.	d.	PROPN
inlawrev-3436	1431	6	542	542	NUM
inlawrev-3436	1431	7	.	.	PUNCT
inlawrev-3436	1432	1	see	see	VERB
inlawrev-3436	1432	2	ind	ind	PROPN
inlawrev-3436	1432	3	.	.	PUNCT
inlawrev-3436	1433	1	code	code	PROPN
inlawrev-3436	1433	2	§	§	PROPN
inlawrev-3436	1433	3	4	4	NUM
inlawrev-3436	1433	4	-	-	SYM
inlawrev-3436	1433	5	4	4	NUM
inlawrev-3436	1433	6	-	-	SYM
inlawrev-3436	1433	7	6	6	NUM
inlawrev-3436	1433	8	.	.	NOUN
inlawrev-3436	1433	9	1	1	NUM
inlawrev-3436	1433	10	-2	-2	NOUN
inlawrev-3436	1433	11	.	.	PUNCT
inlawrev-3436	1434	1	543	543	NUM
inlawrev-3436	1434	2	.	.	PUNCT
inlawrev-3436	1435	1	the	the	DET
inlawrev-3436	1435	2	court	court	NOUN
inlawrev-3436	1435	3	explained	explain	VERB
inlawrev-3436	1435	4	that	that	SCONJ
inlawrev-3436	1435	5	the	the	DET
inlawrev-3436	1435	6	idsr	idsr	NOUN
inlawrev-3436	1435	7	's	's	PART
inlawrev-3436	1435	8	position	position	NOUN
inlawrev-3436	1435	9	would	would	AUX
inlawrev-3436	1435	10	effectively	effectively	ADV
inlawrev-3436	1435	11	nullify	nullify	VERB
inlawrev-3436	1435	12	any	any	DET
inlawrev-3436	1435	13	incentive	incentive	NOUN
inlawrev-3436	1435	14	for	for	SCONJ
inlawrev-3436	1435	15	a	a	DET
inlawrev-3436	1435	16	taxpayer	taxpayer	NOUN
inlawrev-3436	1435	17	to	to	PART
inlawrev-3436	1435	18	loan	loan	VERB
inlawrev-3436	1435	19	money	money	NOUN
inlawrev-3436	1435	20	to	to	ADP
inlawrev-3436	1435	21	a	a	DET
inlawrev-3436	1435	22	zone	zone	NOUN
inlawrev-3436	1435	23	business	business	NOUN
inlawrev-3436	1435	24	if	if	SCONJ
inlawrev-3436	1435	25	that	that	DET
inlawrev-3436	1435	26	taxpayer	taxpayer	NOUN
inlawrev-3436	1435	27	was	be	AUX
inlawrev-3436	1435	28	then	then	ADV
inlawrev-3436	1435	29	required	require	VERB
inlawrev-3436	1435	30	to	to	PART
inlawrev-3436	1435	31	reinvest	reinvest	VERB
inlawrev-3436	1435	32	any	any	DET
inlawrev-3436	1435	33	resulting	result	VERB
inlawrev-3436	1435	34	tax	tax	NOUN
inlawrev-3436	1435	35	credit	credit	NOUN
inlawrev-3436	1435	36	into	into	ADP
inlawrev-3436	1435	37	the	the	DET
inlawrev-3436	1435	38	ez	ez	PROPN
inlawrev-3436	1435	39	.	.	PROPN
inlawrev-3436	1435	40	see	see	VERB
inlawrev-3436	1435	41	cnb	cnb	PROPN
inlawrev-3436	1435	42	bancshares	bancshares	PROPN
inlawrev-3436	1435	43	,	,	PUNCT
inlawrev-3436	1435	44	706	706	NUM
inlawrev-3436	1435	45	n.e.2d	n.e.2d	NOUN
inlawrev-3436	1435	46	at	at	ADP
inlawrev-3436	1435	47	619	619	NUM
inlawrev-3436	1435	48	n.5	n.5	NOUN
inlawrev-3436	1435	49	.	.	PUNCT