id	sid	tid	token	lemma	pos
inlawrev-3479	1	1	indiana	indiana	PROPN
inlawrev-3479	1	2	law	law	PROPN
inlawrev-3479	1	3	review	review	VERB
inlawrev-3479	1	4	developments	development	NOUN
inlawrev-3479	1	5	in	in	ADP
inlawrev-3479	1	6	indiana	indiana	PROPN
inlawrev-3479	1	7	taxation	taxation	PROPN
inlawrev-3479	1	8	lawrence	lawrence	PROPN
inlawrev-3479	1	9	a.	a.	PROPN
inlawrev-3479	1	10	jegen	jegen	PROPN
inlawrev-3479	1	11	,	,	PUNCT
inlawrev-3479	1	12	iii	iii	PROPN
inlawrev-3479	1	13	*	*	PROPN
inlawrev-3479	1	14	edward	edward	PROPN
inlawrev-3479	1	15	l.	l.	PROPN
inlawrev-3479	1	16	harris	harris	PROPN
inlawrev-3479	1	17	,	,	PUNCT
inlawrev-3479	1	18	iii	iii	PROPN
inlawrev-3479	1	19	*	*	PROPN
inlawrev-3479	1	20	*	*	PUNCT
inlawrev-3479	1	21	introduction	introduction	NOUN
inlawrev-3479	1	22	the	the	DET
inlawrev-3479	1	23	1	1	NUM
inlawrev-3479	1	24	1	1	NUM
inlawrev-3479	1	25	lth	lth	PROPN
inlawrev-3479	1	26	indiana	indiana	PROPN
inlawrev-3479	1	27	general	general	PROPN
inlawrev-3479	1	28	assembly	assembly	PROPN
inlawrev-3479	1	29	,	,	PUNCT
inlawrev-3479	1	30	the	the	DET
inlawrev-3479	1	31	governor	governor	NOUN
inlawrev-3479	1	32	of	of	ADP
inlawrev-3479	1	33	indiana	indiana	PROPN
inlawrev-3479	1	34	,	,	PUNCT
inlawrev-3479	1	35	the	the	DET
inlawrev-3479	1	36	indiana	indiana	PROPN
inlawrev-3479	1	37	supreme	supreme	PROPN
inlawrev-3479	1	38	court	court	PROPN
inlawrev-3479	1	39	,	,	PUNCT
inlawrev-3479	1	40	and	and	CCONJ
inlawrev-3479	1	41	the	the	DET
inlawrev-3479	1	42	indiana	indiana	PROPN
inlawrev-3479	1	43	tax	tax	PROPN
inlawrev-3479	1	44	court	court	NOUN
inlawrev-3479	1	45	each	each	PRON
inlawrev-3479	1	46	contributed	contribute	VERB
inlawrev-3479	1	47	changes	change	NOUN
inlawrev-3479	1	48	and	and	CCONJ
inlawrev-3479	1	49	clarifications	clarification	NOUN
inlawrev-3479	1	50	to	to	ADP
inlawrev-3479	1	51	the	the	DET
inlawrev-3479	1	52	indiana	indiana	PROPN
inlawrev-3479	1	53	tax	tax	NOUN
inlawrev-3479	1	54	laws	law	NOUN
inlawrev-3479	1	55	in	in	ADP
inlawrev-3479	1	56	2000	2000	NUM
inlawrev-3479	1	57	.	.	PUNCT
inlawrev-3479	1	58	'	'	PUNCT
inlawrev-3479	2	1	this	this	DET
inlawrev-3479	2	2	article	article	NOUN
inlawrev-3479	2	3	highlights	highlight	VERB
inlawrev-3479	2	4	the	the	DET
inlawrev-3479	2	5	more	more	ADV
inlawrev-3479	2	6	interesting	interesting	ADJ
inlawrev-3479	2	7	developments	development	NOUN
inlawrev-3479	2	8	for	for	ADP
inlawrev-3479	2	9	the	the	DET
inlawrev-3479	2	10	period	period	NOUN
inlawrev-3479	2	11	of	of	ADP
inlawrev-3479	2	12	october	october	PROPN
inlawrev-3479	2	13	1	1	NUM
inlawrev-3479	2	14	,	,	PUNCT
inlawrev-3479	2	15	1999	1999	NUM
inlawrev-3479	2	16	through	through	ADP
inlawrev-3479	2	17	september	september	PROPN
inlawrev-3479	2	18	30	30	NUM
inlawrev-3479	2	19	,	,	PUNCT
inlawrev-3479	2	20	2000	2000	NUM
inlawrev-3479	2	21	.	.	PUNCT
inlawrev-3479	3	1	2	2	NUM
inlawrev-3479	3	2	i.	i.	PROPN
inlawrev-3479	3	3	general	general	PROPN
inlawrev-3479	3	4	assembly	assembly	PROPN
inlawrev-3479	3	5	legislation	legislation	NOUN
inlawrev-3479	3	6	numerous	numerous	ADJ
inlawrev-3479	3	7	legislative	legislative	ADJ
inlawrev-3479	3	8	changes	change	NOUN
inlawrev-3479	3	9	in	in	ADP
inlawrev-3479	3	10	2000	2000	NUM
inlawrev-3479	3	11	impacted	impact	VERB
inlawrev-3479	3	12	indiana	indiana	PROPN
inlawrev-3479	3	13	taxation	taxation	PROPN
inlawrev-3479	3	14	.	.	PUNCT
inlawrev-3479	4	1	while	while	SCONJ
inlawrev-3479	4	2	many	many	ADJ
inlawrev-3479	4	3	ofthe	ofthe	ADJ
inlawrev-3479	4	4	changes	change	NOUN
inlawrev-3479	4	5	were	be	AUX
inlawrev-3479	4	6	made	make	VERB
inlawrev-3479	4	7	to	to	ADP
inlawrev-3479	4	8	fine	fine	ADJ
inlawrev-3479	4	9	-	-	PUNCT
inlawrev-3479	4	10	tune	tune	NOUN
inlawrev-3479	4	11	existing	exist	VERB
inlawrev-3479	4	12	laws	law	NOUN
inlawrev-3479	4	13	,	,	PUNCT
inlawrev-3479	4	14	some	some	DET
inlawrev-3479	4	15	policy	policy	NOUN
inlawrev-3479	4	16	changes	change	NOUN
inlawrev-3479	4	17	occurred	occur	VERB
inlawrev-3479	4	18	in	in	ADP
inlawrev-3479	4	19	each	each	DET
inlawrev-3479	4	20	ofthe	ofthe	NOUN
inlawrev-3479	4	21	following	follow	VERB
inlawrev-3479	4	22	indiana	indiana	PROPN
inlawrev-3479	4	23	tax	tax	NOUN
inlawrev-3479	4	24	areas	area	NOUN
inlawrev-3479	4	25	:	:	PUNCT
inlawrev-3479	4	26	property	property	NOUN
inlawrev-3479	4	27	tax	tax	NOUN
inlawrev-3479	4	28	,	,	PUNCT
inlawrev-3479	4	29	income	income	NOUN
inlawrev-3479	4	30	tax	tax	NOUN
inlawrev-3479	4	31	,	,	PUNCT
inlawrev-3479	4	32	tax	tax	NOUN
inlawrev-3479	4	33	credits	credit	NOUN
inlawrev-3479	4	34	,	,	PUNCT
inlawrev-3479	4	35	food	food	NOUN
inlawrev-3479	4	36	and	and	CCONJ
inlawrev-3479	4	37	beverage	beverage	NOUN
inlawrev-3479	4	38	tax	tax	NOUN
inlawrev-3479	4	39	,	,	PUNCT
inlawrev-3479	4	40	inheritance	inheritance	NOUN
inlawrev-3479	4	41	tax	tax	NOUN
inlawrev-3479	4	42	,	,	PUNCT
inlawrev-3479	4	43	financial	financial	ADJ
inlawrev-3479	4	44	institutions	institution	NOUN
inlawrev-3479	4	45	tax	tax	NOUN
inlawrev-3479	4	46	,	,	PUNCT
inlawrev-3479	4	47	and	and	CCONJ
inlawrev-3479	4	48	tax	tax	NOUN
inlawrev-3479	4	49	administration	administration	NOUN
inlawrev-3479	4	50	.	.	PUNCT
inlawrev-3479	5	1	a.	a.	PROPN
inlawrev-3479	5	2	indiana	indiana	PROPN
inlawrev-3479	5	3	property	property	PROPN
inlawrev-3479	5	4	taxes	taxis	NOUN
inlawrev-3479	5	5	the	the	DET
inlawrev-3479	5	6	general	general	NOUN
inlawrev-3479	5	7	assemblyenacted	assemblyenacte	VERB
inlawrev-3479	5	8	several	several	ADJ
inlawrev-3479	5	9	laws	law	NOUN
inlawrev-3479	5	10	affecting	affect	VERB
inlawrev-3479	5	11	indiana	indiana	PROPN
inlawrev-3479	5	12	property	property	NOUN
inlawrev-3479	5	13	taxes	taxis	NOUN
inlawrev-3479	5	14	.	.	PUNCT
inlawrev-3479	6	1	for	for	ADP
inlawrev-3479	6	2	example	example	NOUN
inlawrev-3479	6	3	,	,	PUNCT
inlawrev-3479	6	4	the	the	DET
inlawrev-3479	6	5	general	general	ADJ
inlawrev-3479	6	6	assembly	assembly	NOUN
inlawrev-3479	6	7	amended	amend	VERB
inlawrev-3479	6	8	the	the	DET
inlawrev-3479	6	9	law	law	NOUN
inlawrev-3479	6	10	concerning	concern	VERB
inlawrev-3479	6	11	the	the	DET
inlawrev-3479	6	12	deduction	deduction	NOUN
inlawrev-3479	6	13	for	for	ADP
inlawrev-3479	6	14	rehabilitation	rehabilitation	NOUN
inlawrev-3479	6	15	or	or	CCONJ
inlawrev-3479	6	16	redevelopment	redevelopment	NOUN
inlawrev-3479	6	17	of	of	ADP
inlawrev-3479	6	18	real	real	ADJ
inlawrev-3479	6	19	property	property	NOUN
inlawrev-3479	6	20	in	in	ADP
inlawrev-3479	6	21	economic	economic	ADJ
inlawrev-3479	6	22	revitalization	revitalization	NOUN
inlawrev-3479	6	23	areas	area	NOUN
inlawrev-3479	6	24	(	(	PUNCT
inlawrev-3479	6	25	era	era	NOUN
inlawrev-3479	6	26	)	)	PUNCT
inlawrev-3479	6	27	from	from	ADP
inlawrev-3479	6	28	the	the	DET
inlawrev-3479	6	29	assessed	assess	VERB
inlawrev-3479	6	30	value	value	NOUN
inlawrev-3479	6	31	of	of	ADP
inlawrev-3479	6	32	property.3	property.3	PROPN
inlawrev-3479	6	33	this	this	DET
inlawrev-3479	6	34	new	new	ADJ
inlawrev-3479	6	35	law	law	NOUN
inlawrev-3479	6	36	extends	extend	VERB
inlawrev-3479	6	37	the	the	DET
inlawrev-3479	6	38	*	*	PUNCT
inlawrev-3479	6	39	thomas	thomas	PROPN
inlawrev-3479	6	40	f.	f.	PROPN
inlawrev-3479	6	41	sheehan	sheehan	PROPN
inlawrev-3479	6	42	professor	professor	PROPN
inlawrev-3479	6	43	of	of	ADP
inlawrev-3479	6	44	tax	tax	NOUN
inlawrev-3479	6	45	law	law	NOUN
inlawrev-3479	6	46	and	and	CCONJ
inlawrev-3479	6	47	policy	policy	NOUN
inlawrev-3479	6	48	,	,	PUNCT
inlawrev-3479	6	49	indiana	indiana	PROPN
inlawrev-3479	6	50	university	university	PROPN
inlawrev-3479	6	51	school	school	NOUN
inlawrev-3479	6	52	of	of	ADP
inlawrev-3479	6	53	law	law	NOUN
inlawrev-3479	6	54	—	—	PUNCT
inlawrev-3479	6	55	indianapolis	indianapolis	PROPN
inlawrev-3479	6	56	;	;	PUNCT
inlawrev-3479	6	57	b.a	b.a	PROPN
inlawrev-3479	6	58	.	.	PROPN
inlawrev-3479	6	59	,	,	PUNCT
inlawrev-3479	6	60	beloit	beloit	NOUN
inlawrev-3479	6	61	college	college	NOUN
inlawrev-3479	6	62	;	;	PUNCT
inlawrev-3479	6	63	m.b.a	m.b.a	NOUN
inlawrev-3479	6	64	.	.	PROPN
inlawrev-3479	6	65	,	,	PUNCT
inlawrev-3479	6	66	j.d	j.d	PROPN
inlawrev-3479	6	67	.	.	PROPN
inlawrev-3479	6	68	,	,	PUNCT
inlawrev-3479	6	69	university	university	NOUN
inlawrev-3479	6	70	ofmichigan	ofmichigan	VERB
inlawrev-3479	6	71	;	;	PUNCT
inlawrev-3479	7	1	ll.m	ll.m	X
inlawrev-3479	7	2	.	.	PUNCT
inlawrev-3479	7	3	,	,	PUNCT
inlawrev-3479	7	4	new	new	PROPN
inlawrev-3479	7	5	york	york	PROPN
inlawrev-3479	7	6	university	university	PROPN
inlawrev-3479	7	7	.	.	PUNCT
inlawrev-3479	8	1	*	*	PUNCT
inlawrev-3479	8	2	*	*	PUNCT
inlawrev-3479	8	3	j.d	j.d	PROPN
inlawrev-3479	8	4	.	.	PROPN
inlawrev-3479	8	5	candidate	candidate	PROPN
inlawrev-3479	8	6	,	,	PUNCT
inlawrev-3479	8	7	2002	2002	NUM
inlawrev-3479	8	8	,	,	PUNCT
inlawrev-3479	8	9	indiana	indiana	PROPN
inlawrev-3479	8	10	university	university	PROPN
inlawrev-3479	8	11	school	school	NOUN
inlawrev-3479	8	12	of	of	ADP
inlawrev-3479	8	13	law	law	NOUN
inlawrev-3479	8	14	—	—	PUNCT
inlawrev-3479	8	15	indianapolis	indianapolis	PROPN
inlawrev-3479	8	16	;	;	PUNCT
inlawrev-3479	8	17	b.s	b.s	PROPN
inlawrev-3479	8	18	.	.	PROPN
inlawrev-3479	8	19	,	,	PUNCT
inlawrev-3479	8	20	indiana	indiana	PROPN
inlawrev-3479	8	21	university	university	PROPN
inlawrev-3479	8	22	.	.	PUNCT
inlawrev-3479	9	1	1	1	NUM
inlawrev-3479	9	2	.	.	PUNCT
inlawrev-3479	10	1	hereinafter	hereinafter	NOUN
inlawrev-3479	10	2	,	,	PUNCT
inlawrev-3479	10	3	at	at	ADP
inlawrev-3479	10	4	times	time	NOUN
inlawrev-3479	10	5	,	,	PUNCT
inlawrev-3479	10	6	the	the	DET
inlawrev-3479	10	7	following	follow	VERB
inlawrev-3479	10	8	abbreviations	abbreviation	NOUN
inlawrev-3479	10	9	are	be	AUX
inlawrev-3479	10	10	used	use	VERB
inlawrev-3479	10	11	in	in	ADP
inlawrev-3479	10	12	this	this	DET
inlawrev-3479	10	13	article	article	NOUN
inlawrev-3479	10	14	:	:	PUNCT
inlawrev-3479	10	15	the	the	DET
inlawrev-3479	10	16	indiana	indiana	PROPN
inlawrev-3479	10	17	general	general	PROPN
inlawrev-3479	10	18	assembly	assembly	PROPN
inlawrev-3479	10	19	is	be	AUX
inlawrev-3479	10	20	referred	refer	VERB
inlawrev-3479	10	21	to	to	ADP
inlawrev-3479	10	22	as	as	ADP
inlawrev-3479	10	23	general	general	ADJ
inlawrev-3479	10	24	assembly	assembly	NOUN
inlawrev-3479	10	25	;	;	PUNCT
inlawrev-3479	10	26	the	the	DET
inlawrev-3479	10	27	governor	governor	NOUN
inlawrev-3479	10	28	of	of	ADP
inlawrev-3479	10	29	indiana	indiana	PROPN
inlawrev-3479	10	30	is	be	AUX
inlawrev-3479	10	31	referred	refer	VERB
inlawrev-3479	10	32	to	to	ADP
inlawrev-3479	10	33	as	as	ADP
inlawrev-3479	10	34	governor	governor	NOUN
inlawrev-3479	10	35	;	;	PUNCT
inlawrev-3479	10	36	the	the	DET
inlawrev-3479	10	37	indiana	indiana	PROPN
inlawrev-3479	10	38	state	state	PROPN
inlawrev-3479	10	39	board	board	PROPN
inlawrev-3479	10	40	of	of	ADP
inlawrev-3479	10	41	tax	tax	NOUN
inlawrev-3479	10	42	commissioners	commissioner	NOUN
inlawrev-3479	10	43	is	be	AUX
inlawrev-3479	10	44	referred	refer	VERB
inlawrev-3479	10	45	to	to	ADP
inlawrev-3479	10	46	as	as	ADP
inlawrev-3479	10	47	isbtc	isbtc	NOUN
inlawrev-3479	10	48	;	;	PUNCT
inlawrev-3479	10	49	the	the	DET
inlawrev-3479	10	50	indiana	indiana	PROPN
inlawrev-3479	10	51	department	department	PROPN
inlawrev-3479	10	52	of	of	ADP
inlawrev-3479	10	53	state	state	PROPN
inlawrev-3479	10	54	revenue	revenue	NOUN
inlawrev-3479	10	55	is	be	AUX
inlawrev-3479	10	56	referred	refer	VERB
inlawrev-3479	10	57	to	to	ADP
inlawrev-3479	10	58	as	as	ADP
inlawrev-3479	10	59	idsr	idsr	NOUN
inlawrev-3479	10	60	;	;	PUNCT
inlawrev-3479	10	61	the	the	DET
inlawrev-3479	10	62	indiana	indiana	PROPN
inlawrev-3479	10	63	supreme	supreme	PROPN
inlawrev-3479	10	64	court	court	PROPN
inlawrev-3479	10	65	is	be	AUX
inlawrev-3479	10	66	referred	refer	VERB
inlawrev-3479	10	67	to	to	ADP
inlawrev-3479	10	68	as	as	ADP
inlawrev-3479	10	69	supreme	supreme	PROPN
inlawrev-3479	10	70	court	court	PROPN
inlawrev-3479	10	71	;	;	PUNCT
inlawrev-3479	10	72	the	the	DET
inlawrev-3479	10	73	indiana	indiana	PROPN
inlawrev-3479	10	74	tax	tax	PROPN
inlawrev-3479	10	75	court	court	NOUN
inlawrev-3479	10	76	is	be	AUX
inlawrev-3479	10	77	referred	refer	VERB
inlawrev-3479	10	78	to	to	ADP
inlawrev-3479	10	79	as	as	ADP
inlawrev-3479	10	80	tax	tax	NOUN
inlawrev-3479	10	81	court	court	NOUN
inlawrev-3479	10	82	;	;	PUNCT
inlawrev-3479	10	83	and	and	CCONJ
inlawrev-3479	10	84	,	,	PUNCT
inlawrev-3479	10	85	the	the	DET
inlawrev-3479	10	86	terms	term	NOUN
inlawrev-3479	10	87	petitioner	petitioner	NOUN
inlawrev-3479	10	88	,	,	PUNCT
inlawrev-3479	10	89	petitioners	petitioner	NOUN
inlawrev-3479	10	90	,	,	PUNCT
inlawrev-3479	10	91	taxpayer	taxpayer	NOUN
inlawrev-3479	10	92	,	,	PUNCT
inlawrev-3479	10	93	and	and	CCONJ
inlawrev-3479	10	94	taxpayers	taxpayer	NOUN
inlawrev-3479	10	95	are	be	AUX
inlawrev-3479	10	96	used	use	VERB
inlawrev-3479	10	97	interchangeably	interchangeably	ADV
inlawrev-3479	10	98	.	.	PUNCT
inlawrev-3479	11	1	2	2	X
inlawrev-3479	11	2	.	.	X
inlawrev-3479	11	3	for	for	ADP
inlawrev-3479	11	4	comprehensive	comprehensive	ADJ
inlawrev-3479	11	5	information	information	NOUN
inlawrev-3479	11	6	concerning	concern	VERB
inlawrev-3479	11	7	the	the	DET
inlawrev-3479	11	8	indiana	indiana	PROPN
inlawrev-3479	11	9	tax	tax	PROPN
inlawrev-3479	11	10	court	court	NOUN
inlawrev-3479	11	11	,	,	PUNCT
inlawrev-3479	11	12	the	the	DET
inlawrev-3479	11	13	indiana	indiana	PROPN
inlawrev-3479	11	14	department	department	PROPN
inlawrev-3479	11	15	ofstate	ofstate	PROPN
inlawrev-3479	11	16	revenue	revenue	NOUN
inlawrev-3479	11	17	,	,	PUNCT
inlawrev-3479	11	18	the	the	DET
inlawrev-3479	11	19	indiana	indiana	PROPN
inlawrev-3479	11	20	state	state	PROPN
inlawrev-3479	11	21	board	board	PROPN
inlawrev-3479	11	22	oftax	oftax	NOUN
inlawrev-3479	11	23	commissioners	commissioner	NOUN
inlawrev-3479	11	24	,	,	PUNCT
inlawrev-3479	11	25	and	and	CCONJ
inlawrev-3479	11	26	a	a	DET
inlawrev-3479	11	27	variety	variety	NOUN
inlawrev-3479	11	28	ofother	ofother	NOUN
inlawrev-3479	11	29	tax	tax	NOUN
inlawrev-3479	11	30	items	item	NOUN
inlawrev-3479	11	31	related	relate	VERB
inlawrev-3479	11	32	to	to	ADP
inlawrev-3479	11	33	indiana	indiana	PROPN
inlawrev-3479	11	34	tax	tax	NOUN
inlawrev-3479	11	35	laws	law	NOUN
inlawrev-3479	11	36	,	,	PUNCT
inlawrev-3479	11	37	visit	visit	VERB
inlawrev-3479	11	38	the	the	DET
inlawrev-3479	11	39	indiana	indiana	PROPN
inlawrev-3479	11	40	web	web	NOUN
inlawrev-3479	11	41	site	site	NOUN
inlawrev-3479	11	42	,	,	PUNCT
inlawrev-3479	11	43	available	available	ADJ
inlawrev-3479	11	44	at	at	ADP
inlawrev-3479	11	45	http://www.ai.org	http://www.ai.org	PROPN
inlawrev-3479	11	46	.	.	PUNCT
inlawrev-3479	12	1	3	3	X
inlawrev-3479	12	2	.	.	X
inlawrev-3479	12	3	see	see	VERB
inlawrev-3479	12	4	ind	ind	PROPN
inlawrev-3479	12	5	.	.	PUNCT
inlawrev-3479	13	1	code	code	PROPN
inlawrev-3479	13	2	§	§	PROPN
inlawrev-3479	13	3	6	6	NUM
inlawrev-3479	13	4	-	-	SYM
inlawrev-3479	13	5	1.1	1.1	NUM
inlawrev-3479	13	6	-	-	PUNCT
inlawrev-3479	13	7	12.1	12.1	NUM
inlawrev-3479	13	8	-	-	PUNCT
inlawrev-3479	13	9	1(1	1(1	NUM
inlawrev-3479	13	10	)	)	PUNCT
inlawrev-3479	13	11	(	(	PUNCT
inlawrev-3479	13	12	2000	2000	NUM
inlawrev-3479	13	13	)	)	PUNCT
inlawrev-3479	13	14	.	.	PUNCT
inlawrev-3479	14	1	an	an	DET
inlawrev-3479	14	2	economic	economic	ADJ
inlawrev-3479	14	3	revitalization	revitalization	NOUN
inlawrev-3479	14	4	area	area	NOUN
inlawrev-3479	14	5	(	(	PUNCT
inlawrev-3479	14	6	era	era	NOUN
inlawrev-3479	14	7	)	)	PUNCT
inlawrev-3479	14	8	is	be	AUX
inlawrev-3479	14	9	defined	define	VERB
inlawrev-3479	14	10	as	as	ADP
inlawrev-3479	14	11	:	:	PUNCT
inlawrev-3479	14	12	[	[	X
inlawrev-3479	14	13	a]n	a]n	ADJ
inlawrev-3479	14	14	area	area	NOUN
inlawrev-3479	14	15	which	which	PRON
inlawrev-3479	14	16	is	be	AUX
inlawrev-3479	14	17	within	within	ADP
inlawrev-3479	14	18	the	the	DET
inlawrev-3479	14	19	corporate	corporate	ADJ
inlawrev-3479	14	20	limits	limit	NOUN
inlawrev-3479	14	21	of	of	ADP
inlawrev-3479	14	22	a	a	DET
inlawrev-3479	14	23	city	city	NOUN
inlawrev-3479	14	24	,	,	PUNCT
inlawrev-3479	14	25	town	town	NOUN
inlawrev-3479	14	26	,	,	PUNCT
inlawrev-3479	14	27	or	or	CCONJ
inlawrev-3479	14	28	county	county	NOUN
inlawrev-3479	14	29	which	which	PRON
inlawrev-3479	14	30	has	have	AUX
inlawrev-3479	14	31	become	become	VERB
inlawrev-3479	14	32	undesirable	undesirable	ADJ
inlawrev-3479	14	33	for	for	ADP
inlawrev-3479	14	34	,	,	PUNCT
inlawrev-3479	14	35	or	or	CCONJ
inlawrev-3479	14	36	impossible	impossible	ADJ
inlawrev-3479	14	37	of	of	ADP
inlawrev-3479	14	38	,	,	PUNCT
inlawrev-3479	14	39	normal	normal	ADJ
inlawrev-3479	14	40	development	development	NOUN
inlawrev-3479	14	41	and	and	CCONJ
inlawrev-3479	14	42	occupancy	occupancy	NOUN
inlawrev-3479	14	43	because	because	SCONJ
inlawrev-3479	14	44	of	of	ADP
inlawrev-3479	14	45	a	a	DET
inlawrev-3479	14	46	lack	lack	NOUN
inlawrev-3479	14	47	of	of	ADP
inlawrev-3479	14	48	development	development	NOUN
inlawrev-3479	14	49	,	,	PUNCT
inlawrev-3479	14	50	cessation	cessation	NOUN
inlawrev-3479	14	51	of	of	ADP
inlawrev-3479	14	52	growth	growth	NOUN
inlawrev-3479	14	53	,	,	PUNCT
inlawrev-3479	14	54	deterioration	deterioration	NOUN
inlawrev-3479	14	55	of	of	ADP
inlawrev-3479	14	56	improvements	improvement	NOUN
inlawrev-3479	14	57	or	or	CCONJ
inlawrev-3479	14	58	character	character	NOUN
inlawrev-3479	14	59	ofoccupancy	ofoccupancy	NOUN
inlawrev-3479	14	60	,	,	PUNCT
inlawrev-3479	14	61	age	age	NOUN
inlawrev-3479	14	62	,	,	PUNCT
inlawrev-3479	14	63	obsolescence	obsolescence	NOUN
inlawrev-3479	14	64	,	,	PUNCT
inlawrev-3479	14	65	substandard	substandard	ADJ
inlawrev-3479	14	66	buildings	building	NOUN
inlawrev-3479	14	67	,	,	PUNCT
inlawrev-3479	14	68	or	or	CCONJ
inlawrev-3479	14	69	other	other	ADJ
inlawrev-3479	14	70	factors	factor	NOUN
inlawrev-3479	14	71	which	which	PRON
inlawrev-3479	14	72	have	have	VERB
inlawrev-3479	14	73	impaired	impair	VERB
inlawrev-3479	14	74	values	value	NOUN
inlawrev-3479	14	75	or	or	CCONJ
inlawrev-3479	14	76	prevent	prevent	VERB
inlawrev-3479	14	77	a	a	DET
inlawrev-3479	14	78	normal	normal	ADJ
inlawrev-3479	14	79	development	development	NOUN
inlawrev-3479	14	80	of	of	ADP
inlawrev-3479	14	81	property	property	NOUN
inlawrev-3479	14	82	or	or	CCONJ
inlawrev-3479	14	83	use	use	NOUN
inlawrev-3479	14	84	of	of	ADP
inlawrev-3479	14	85	property	property	NOUN
inlawrev-3479	14	86	.	.	PUNCT
inlawrev-3479	15	1	1	1	NUM
inlawrev-3479	15	2	004	004	NUM
inlawrev-3479	15	3	indiana	indiana	PROPN
inlawrev-3479	15	4	law	law	PROPN
inlawrev-3479	15	5	review	review	NOUN
inlawrev-3479	15	6	[	[	X
inlawrev-3479	15	7	vol	vol	NOUN
inlawrev-3479	15	8	.	.	PUNCT
inlawrev-3479	16	1	34	34	NUM
inlawrev-3479	16	2	:	:	SYM
inlawrev-3479	16	3	1	1	NUM
inlawrev-3479	16	4	003	003	NUM
inlawrev-3479	16	5	tangible	tangible	ADJ
inlawrev-3479	16	6	property	property	NOUN
inlawrev-3479	16	7	tax	tax	NOUN
inlawrev-3479	16	8	deduction	deduction	NOUN
inlawrev-3479	16	9	to	to	AUX
inlawrev-3479	16	10	eligible	eligible	ADJ
inlawrev-3479	16	11	"	"	PUNCT
inlawrev-3479	16	12	[	[	X
inlawrev-3479	16	13	n]ew	n]ew	PROPN
inlawrev-3479	16	14	research	research	NOUN
inlawrev-3479	16	15	and	and	CCONJ
inlawrev-3479	16	16	development	development	NOUN
inlawrev-3479	16	17	equipment	equipment	NOUN
inlawrev-3479	16	18	,	,	PUNCT
inlawrev-3479	16	19	"	"	PUNCT
inlawrev-3479	16	20	which	which	PRON
inlawrev-3479	16	21	refers	refer	VERB
inlawrev-3479	16	22	to	to	ADP
inlawrev-3479	16	23	"	"	PUNCT
inlawrev-3479	16	24	tangible	tangible	ADJ
inlawrev-3479	16	25	personal	personal	ADJ
inlawrev-3479	16	26	property	property	NOUN
inlawrev-3479	16	27	that	that	PRON
inlawrev-3479	16	28	:	:	PUNCT
inlawrev-3479	16	29	(	(	PUNCT
inlawrev-3479	16	30	a	a	X
inlawrev-3479	16	31	)	)	PUNCT
inlawrev-3479	16	32	is	be	AUX
inlawrev-3479	16	33	installed	instal	VERB
inlawrev-3479	16	34	after	after	ADP
inlawrev-3479	16	35	june	june	PROPN
inlawrev-3479	16	36	30	30	NUM
inlawrev-3479	16	37	,	,	PUNCT
inlawrev-3479	16	38	2000	2000	NUM
inlawrev-3479	16	39	,	,	PUNCT
inlawrev-3479	16	40	and	and	CCONJ
inlawrev-3479	16	41	before	before	ADP
inlawrev-3479	16	42	january	january	PROPN
inlawrev-3479	16	43	1	1	NUM
inlawrev-3479	16	44	,	,	PUNCT
inlawrev-3479	16	45	2006	2006	NUM
inlawrev-3479	16	46	,	,	PUNCT
inlawrev-3479	16	47	in	in	ADP
inlawrev-3479	16	48	an	an	DET
inlawrev-3479	16	49	[	[	X
inlawrev-3479	16	50	era	era	NOUN
inlawrev-3479	16	51	]	]	PUNCT
inlawrev-3479	16	52	in	in	ADP
inlawrev-3479	16	53	which	which	PRON
inlawrev-3479	16	54	a	a	DET
inlawrev-3479	16	55	deduction	deduction	NOUN
inlawrev-3479	16	56	for	for	ADP
inlawrev-3479	16	57	tangible	tangible	ADJ
inlawrev-3479	16	58	personal	personal	ADJ
inlawrev-3479	16	59	property	property	NOUN
inlawrev-3479	16	60	is	be	AUX
inlawrev-3479	16	61	allowed	allow	VERB
inlawrev-3479	16	62	.	.	PUNCT
inlawrev-3479	16	63	"	"	PUNCT
inlawrev-3479	17	1	4	4	NUM
inlawrev-3479	17	2	the	the	DET
inlawrev-3479	17	3	tangible	tangible	ADJ
inlawrev-3479	17	4	personal	personal	ADJ
inlawrev-3479	17	5	property	property	NOUN
inlawrev-3479	17	6	consists	consist	NOUN
inlawrev-3479	17	7	of	of	ADP
inlawrev-3479	17	8	laboratory	laboratory	NOUN
inlawrev-3479	17	9	equipment	equipment	NOUN
inlawrev-3479	17	10	,	,	PUNCT
inlawrev-3479	17	11	research	research	NOUN
inlawrev-3479	17	12	and	and	CCONJ
inlawrev-3479	17	13	development	development	NOUN
inlawrev-3479	17	14	equipment	equipment	NOUN
inlawrev-3479	17	15	,	,	PUNCT
inlawrev-3479	17	16	computers	computer	NOUN
inlawrev-3479	17	17	and	and	CCONJ
inlawrev-3479	17	18	computer	computer	NOUN
inlawrev-3479	17	19	software	software	NOUN
inlawrev-3479	17	20	,	,	PUNCT
inlawrev-3479	17	21	telecommunications	telecommunications	NOUN
inlawrev-3479	17	22	equipment	equipment	NOUN
inlawrev-3479	17	23	,	,	PUNCT
inlawrev-3479	17	24	ortesting	orteste	VERB
inlawrev-3479	17	25	equipment	equipment	NOUN
inlawrev-3479	17	26	that	that	PRON
inlawrev-3479	17	27	"	"	PUNCT
inlawrev-3479	17	28	is	be	AUX
inlawrev-3479	17	29	used	use	VERB
inlawrev-3479	17	30	in	in	ADP
inlawrev-3479	17	31	research	research	NOUN
inlawrev-3479	17	32	and	and	CCONJ
inlawrev-3479	17	33	development	development	NOUN
inlawrev-3479	17	34	activities	activity	NOUN
inlawrev-3479	17	35	devoted	devote	VERB
inlawrev-3479	17	36	directly	directly	ADV
inlawrev-3479	17	37	and	and	CCONJ
inlawrev-3479	17	38	exclusively	exclusively	ADV
inlawrev-3479	17	39	to	to	PART
inlawrev-3479	17	40	experimental	experimental	ADJ
inlawrev-3479	17	41	or	or	CCONJ
inlawrev-3479	17	42	laboratory	laboratory	NOUN
inlawrev-3479	17	43	research	research	NOUN
inlawrev-3479	17	44	and	and	CCONJ
inlawrev-3479	17	45	development	development	NOUN
inlawrev-3479	17	46	for	for	ADP
inlawrev-3479	17	47	new	new	ADJ
inlawrev-3479	17	48	products	product	NOUN
inlawrev-3479	17	49	,	,	PUNCT
inlawrev-3479	17	50	new	new	ADJ
inlawrev-3479	17	51	uses	use	NOUN
inlawrev-3479	17	52	of	of	ADP
inlawrev-3479	17	53	existing	exist	VERB
inlawrev-3479	17	54	products	product	NOUN
inlawrev-3479	17	55	,	,	PUNCT
inlawrev-3479	17	56	or	or	CCONJ
inlawrev-3479	17	57	improving	improve	VERB
inlawrev-3479	17	58	or	or	CCONJ
inlawrev-3479	17	59	testing	test	VERB
inlawrev-3479	17	60	existing	exist	VERB
inlawrev-3479	17	61	products	product	NOUN
inlawrev-3479	17	62	"	"	PUNCT
inlawrev-3479	17	63	and	and	CCONJ
inlawrev-3479	17	64	that	that	SCONJ
inlawrev-3479	17	65	"	"	PUNCT
inlawrev-3479	17	66	is	be	AUX
inlawrev-3479	17	67	acquired	acquire	VERB
inlawrev-3479	17	68	by	by	ADP
inlawrev-3479	17	69	the	the	DET
inlawrev-3479	17	70	property	property	NOUN
inlawrev-3479	17	71	owner	owner	NOUN
inlawrev-3479	17	72	"	"	PUNCT
inlawrev-3479	17	73	for	for	ADP
inlawrev-3479	17	74	the	the	DET
inlawrev-3479	17	75	above	above	ADJ
inlawrev-3479	17	76	stated	state	VERB
inlawrev-3479	17	77	purposes	purpose	NOUN
inlawrev-3479	17	78	and	and	CCONJ
inlawrev-3479	17	79	which	which	DET
inlawrev-3479	17	80	research	research	NOUN
inlawrev-3479	17	81	and	and	CCONJ
inlawrev-3479	17	82	development	development	NOUN
inlawrev-3479	17	83	equipment	equipment	NOUN
inlawrev-3479	17	84	"	"	PUNCT
inlawrev-3479	17	85	was	be	AUX
inlawrev-3479	17	86	never	never	ADV
inlawrev-3479	17	87	before	before	SCONJ
inlawrev-3479	17	88	used	use	VERB
inlawrev-3479	17	89	by	by	ADP
inlawrev-3479	17	90	the	the	DET
inlawrev-3479	17	91	owner	owner	NOUN
inlawrev-3479	17	92	for	for	ADP
inlawrev-3479	17	93	any	any	DET
inlawrev-3479	17	94	purpose	purpose	NOUN
inlawrev-3479	17	95	in	in	ADP
inlawrev-3479	17	96	indiana	indiana	PROPN
inlawrev-3479	17	97	.	.	PUNCT
inlawrev-3479	17	98	"	"	PUNCT
inlawrev-3479	18	1	5	5	NUM
inlawrev-3479	18	2	new	new	ADJ
inlawrev-3479	18	3	research	research	NOUN
inlawrev-3479	18	4	and	and	CCONJ
inlawrev-3479	18	5	development	development	NOUN
inlawrev-3479	18	6	equipment	equipment	NOUN
inlawrev-3479	18	7	excludes	exclude	VERB
inlawrev-3479	18	8	"	"	PUNCT
inlawrev-3479	18	9	equipment	equipment	NOUN
inlawrev-3479	18	10	installed	instal	VERB
inlawrev-3479	18	11	in	in	ADP
inlawrev-3479	18	12	facilities	facility	NOUN
inlawrev-3479	18	13	used	use	VERB
inlawrev-3479	18	14	for	for	ADP
inlawrev-3479	18	15	or	or	CCONJ
inlawrev-3479	18	16	in	in	ADP
inlawrev-3479	18	17	connection	connection	NOUN
inlawrev-3479	18	18	with	with	ADP
inlawrev-3479	18	19	efficiency	efficiency	NOUN
inlawrev-3479	18	20	surveys	survey	NOUN
inlawrev-3479	18	21	,	,	PUNCT
inlawrev-3479	18	22	management	management	NOUN
inlawrev-3479	18	23	studies	study	NOUN
inlawrev-3479	18	24	,	,	PUNCT
inlawrev-3479	18	25	consumer	consumer	NOUN
inlawrev-3479	18	26	surveys	survey	NOUN
inlawrev-3479	18	27	,	,	PUNCT
inlawrev-3479	18	28	economic	economic	ADJ
inlawrev-3479	18	29	surveys	survey	NOUN
inlawrev-3479	18	30	,	,	PUNCT
inlawrev-3479	18	31	advertising	advertising	NOUN
inlawrev-3479	18	32	or	or	CCONJ
inlawrev-3479	18	33	promotion	promotion	NOUN
inlawrev-3479	18	34	,	,	PUNCT
inlawrev-3479	18	35	or	or	CCONJ
inlawrev-3479	18	36	research	research	NOUN
inlawrev-3479	18	37	in	in	ADP
inlawrev-3479	18	38	connection	connection	NOUN
inlawrev-3479	18	39	with	with	ADP
inlawrev-3479	18	40	literacy	literacy	NOUN
inlawrev-3479	18	41	,	,	PUNCT
inlawrev-3479	18	42	history	history	NOUN
inlawrev-3479	18	43	,	,	PUNCT
inlawrev-3479	18	44	or	or	CCONJ
inlawrev-3479	18	45	similar	similar	ADJ
inlawrev-3479	18	46	projects	project	NOUN
inlawrev-3479	18	47	.	.	PUNCT
inlawrev-3479	18	48	"	"	PUNCT
inlawrev-3479	19	1	6	6	NUM
inlawrev-3479	19	2	in	in	ADP
inlawrev-3479	19	3	the	the	DET
inlawrev-3479	19	4	same	same	ADJ
inlawrev-3479	19	5	bill	bill	NOUN
inlawrev-3479	19	6	,	,	PUNCT
inlawrev-3479	19	7	the	the	DET
inlawrev-3479	19	8	general	general	ADJ
inlawrev-3479	19	9	assembly	assembly	NOUN
inlawrev-3479	19	10	revised	revise	VERB
inlawrev-3479	19	11	the	the	DET
inlawrev-3479	19	12	statute	statute	NOUN
inlawrev-3479	19	13	concerning	concern	VERB
inlawrev-3479	19	14	the	the	DET
inlawrev-3479	19	15	deduction	deduction	NOUN
inlawrev-3479	19	16	for	for	ADP
inlawrev-3479	19	17	rehabilitation	rehabilitation	NOUN
inlawrev-3479	19	18	or	or	CCONJ
inlawrev-3479	19	19	redevelopment	redevelopment	NOUN
inlawrev-3479	19	20	ofreal	ofreal	ADJ
inlawrev-3479	19	21	property	property	NOUN
inlawrev-3479	19	22	in	in	ADP
inlawrev-3479	19	23	eras	era	NOUN
inlawrev-3479	19	24	from	from	ADP
inlawrev-3479	19	25	the	the	DET
inlawrev-3479	19	26	assessed	assess	VERB
inlawrev-3479	19	27	value	value	NOUN
inlawrev-3479	19	28	ofproperty	ofproperty	NOUN
inlawrev-3479	19	29	with	with	ADP
inlawrev-3479	19	30	respect	respect	NOUN
inlawrev-3479	19	31	to	to	ADP
inlawrev-3479	19	32	the	the	DET
inlawrev-3479	19	33	periods	period	NOUN
inlawrev-3479	19	34	for	for	ADP
inlawrev-3479	19	35	which	which	PRON
inlawrev-3479	19	36	the	the	DET
inlawrev-3479	19	37	property	property	NOUN
inlawrev-3479	19	38	tax	tax	NOUN
inlawrev-3479	19	39	deduction	deduction	NOUN
inlawrev-3479	19	40	may	may	AUX
inlawrev-3479	19	41	be	be	AUX
inlawrev-3479	19	42	granted	grant	VERB
inlawrev-3479	19	43	by	by	ADP
inlawrev-3479	19	44	the	the	DET
inlawrev-3479	19	45	designating	designating	NOUN
inlawrev-3479	19	46	body.7	body.7	NOUN
inlawrev-3479	19	47	for	for	ADP
inlawrev-3479	19	48	real	real	ADJ
inlawrev-3479	19	49	property	property	NOUN
inlawrev-3479	19	50	located	locate	VERB
inlawrev-3479	19	51	in	in	ADP
inlawrev-3479	19	52	an	an	DET
inlawrev-3479	19	53	area	area	NOUN
inlawrev-3479	19	54	designated	designate	VERB
inlawrev-3479	19	55	as	as	ADP
inlawrev-3479	19	56	an	an	DET
inlawrev-3479	19	57	era	era	NOUN
inlawrev-3479	19	58	,	,	PUNCT
inlawrev-3479	19	59	other	other	ADJ
inlawrev-3479	19	60	than	than	ADP
inlawrev-3479	19	61	a	a	DET
inlawrev-3479	19	62	residentiary	residentiary	ADJ
inlawrev-3479	19	63	distressed	distressed	ADJ
inlawrev-3479	19	64	area	area	NOUN
inlawrev-3479	19	65	,	,	PUNCT
inlawrev-3479	19	66	the	the	DET
inlawrev-3479	19	67	real	real	ADJ
inlawrev-3479	19	68	property	property	NOUN
inlawrev-3479	19	69	deduction	deduction	NOUN
inlawrev-3479	19	70	may	may	AUX
inlawrev-3479	19	71	be	be	AUX
inlawrev-3479	19	72	allowed	allow	VERB
inlawrev-3479	19	73	for	for	ADP
inlawrev-3479	19	74	a	a	DET
inlawrev-3479	19	75	period	period	NOUN
inlawrev-3479	19	76	from	from	ADP
inlawrev-3479	19	77	one	one	NUM
inlawrev-3479	19	78	to	to	PART
inlawrev-3479	19	79	ten	ten	NUM
inlawrev-3479	19	80	years.8	years.8	PROPN
inlawrev-3479	19	81	in	in	ADP
inlawrev-3479	19	82	the	the	DET
inlawrev-3479	19	83	case	case	NOUN
inlawrev-3479	19	84	of	of	ADP
inlawrev-3479	19	85	real	real	ADJ
inlawrev-3479	19	86	property	property	NOUN
inlawrev-3479	19	87	located	locate	VERB
inlawrev-3479	19	88	in	in	ADP
inlawrev-3479	19	89	an	an	DET
inlawrev-3479	19	90	era	era	NOUN
inlawrev-3479	19	91	which	which	PRON
inlawrev-3479	19	92	is	be	AUX
inlawrev-3479	19	93	a	a	DET
inlawrev-3479	19	94	residentiary	residentiary	ADJ
inlawrev-3479	19	95	distressed	distressed	ADJ
inlawrev-3479	19	96	area	area	NOUN
inlawrev-3479	19	97	,	,	PUNCT
inlawrev-3479	19	98	the	the	DET
inlawrev-3479	19	99	period	period	NOUN
inlawrev-3479	19	100	is	be	AUX
inlawrev-3479	19	101	from	from	ADP
inlawrev-3479	19	102	one	one	NUM
inlawrev-3479	19	103	to	to	PART
inlawrev-3479	19	104	five	five	NUM
inlawrev-3479	19	105	years	year	NOUN
inlawrev-3479	19	106	.	.	PUNCT
inlawrev-3479	20	1	9	9	NUM
inlawrev-3479	20	2	in	in	ADP
inlawrev-3479	20	3	the	the	DET
inlawrev-3479	20	4	case	case	NOUN
inlawrev-3479	20	5	of	of	ADP
inlawrev-3479	20	6	tangible	tangible	ADJ
inlawrev-3479	20	7	personal	personal	ADJ
inlawrev-3479	20	8	property	property	NOUN
inlawrev-3479	20	9	which	which	PRON
inlawrev-3479	20	10	is	be	AUX
inlawrev-3479	20	11	located	locate	VERB
inlawrev-3479	20	12	in	in	ADP
inlawrev-3479	20	13	an	an	DET
inlawrev-3479	20	14	era	era	NOUN
inlawrev-3479	20	15	,	,	PUNCT
inlawrev-3479	20	16	the	the	DET
inlawrev-3479	20	17	deduction	deduction	NOUN
inlawrev-3479	20	18	for	for	ADP
inlawrev-3479	20	19	the	the	DET
inlawrev-3479	20	20	tangible	tangible	ADJ
inlawrev-3479	20	21	personal	personal	ADJ
inlawrev-3479	20	22	property	property	NOUN
inlawrev-3479	20	23	may	may	AUX
inlawrev-3479	20	24	be	be	AUX
inlawrev-3479	20	25	allowed	allow	VERB
inlawrev-3479	20	26	for	for	ADP
inlawrev-3479	20	27	a	a	DET
inlawrev-3479	20	28	period	period	NOUN
inlawrev-3479	20	29	from	from	ADP
inlawrev-3479	20	30	one	one	NUM
inlawrev-3479	20	31	to	to	PART
inlawrev-3479	20	32	ten	ten	NUM
inlawrev-3479	20	33	years	year	NOUN
inlawrev-3479	20	34	.	.	PUNCT
inlawrev-3479	21	1	10	10	NUM
inlawrev-3479	21	2	these	these	DET
inlawrev-3479	21	3	provisions	provision	NOUN
inlawrev-3479	21	4	were	be	AUX
inlawrev-3479	21	5	effective	effective	ADJ
inlawrev-3479	21	6	on	on	ADP
inlawrev-3479	21	7	july	july	PROPN
inlawrev-3479	21	8	1,2000	1,2000	NUM
inlawrev-3479	21	9	.	.	PUNCT
inlawrev-3479	21	10	"	"	PUNCT
inlawrev-3479	22	1	the	the	DET
inlawrev-3479	22	2	general	general	ADJ
inlawrev-3479	22	3	assembly	assembly	NOUN
inlawrev-3479	22	4	also	also	ADV
inlawrev-3479	22	5	made	make	VERB
inlawrev-3479	22	6	three	three	NUM
inlawrev-3479	22	7	important	important	ADJ
inlawrev-3479	22	8	amendments	amendment	NOUN
inlawrev-3479	22	9	to	to	ADP
inlawrev-3479	22	10	the	the	DET
inlawrev-3479	22	11	property	property	NOUN
inlawrev-3479	22	12	tax	tax	NOUN
inlawrev-3479	22	13	statute	statute	NOUN
inlawrev-3479	22	14	.	.	PUNCT
inlawrev-3479	23	1	first	first	ADV
inlawrev-3479	23	2	,	,	PUNCT
inlawrev-3479	23	3	the	the	DET
inlawrev-3479	23	4	general	general	ADJ
inlawrev-3479	23	5	assembly	assembly	NOUN
inlawrev-3479	23	6	amended	amend	VERB
inlawrev-3479	23	7	the	the	DET
inlawrev-3479	23	8	statute	statute	NOUN
inlawrev-3479	23	9	concerning	concern	VERB
inlawrev-3479	23	10	the	the	DET
inlawrev-3479	23	11	real	real	ADJ
inlawrev-3479	23	12	property	property	NOUN
inlawrev-3479	23	13	deduction	deduction	NOUN
inlawrev-3479	23	14	for	for	ADP
inlawrev-3479	23	15	rehabilitation	rehabilitation	NOUN
inlawrev-3479	23	16	or	or	CCONJ
inlawrev-3479	23	17	redevelopment	redevelopment	NOUN
inlawrev-3479	23	18	of	of	ADP
inlawrev-3479	23	19	real	real	ADJ
inlawrev-3479	23	20	property	property	NOUN
inlawrev-3479	23	21	in	in	ADP
inlawrev-3479	23	22	eras	era	NOUN
inlawrev-3479	23	23	from	from	ADP
inlawrev-3479	23	24	the	the	DET
inlawrev-3479	23	25	assessed	assess	VERB
inlawrev-3479	23	26	value	value	NOUN
inlawrev-3479	23	27	of	of	ADP
inlawrev-3479	23	28	property	property	NOUN
inlawrev-3479	23	29	.	.	PUNCT
inlawrev-3479	24	1	12	12	NUM
inlawrev-3479	24	2	the	the	DET
inlawrev-3479	24	3	amended	amend	VERB
inlawrev-3479	24	4	statute	statute	NOUN
inlawrev-3479	24	5	provides	provide	VERB
inlawrev-3479	24	6	[	[	PUNCT
inlawrev-3479	24	7	an	an	DET
inlawrev-3479	24	8	era	era	NOUN
inlawrev-3479	24	9	]	]	PUNCT
inlawrev-3479	24	10	also	also	ADV
inlawrev-3479	24	11	includes	include	VERB
inlawrev-3479	24	12	:	:	PUNCT
inlawrev-3479	24	13	(	(	PUNCT
inlawrev-3479	24	14	a	a	X
inlawrev-3479	24	15	)	)	PUNCT
inlawrev-3479	24	16	any	any	DET
inlawrev-3479	24	17	area	area	NOUN
inlawrev-3479	24	18	where	where	SCONJ
inlawrev-3479	24	19	a	a	DET
inlawrev-3479	24	20	facility	facility	NOUN
inlawrev-3479	24	21	or	or	CCONJ
inlawrev-3479	24	22	a	a	DET
inlawrev-3479	24	23	group	group	NOUN
inlawrev-3479	24	24	of	of	ADP
inlawrev-3479	24	25	facilities	facility	NOUN
inlawrev-3479	24	26	that	that	PRON
inlawrev-3479	24	27	are	be	AUX
inlawrev-3479	24	28	technologically	technologically	ADV
inlawrev-3479	24	29	,	,	PUNCT
inlawrev-3479	24	30	economically	economically	ADV
inlawrev-3479	24	31	,	,	PUNCT
inlawrev-3479	24	32	or	or	CCONJ
inlawrev-3479	24	33	energy	energy	NOUN
inlawrev-3479	24	34	obsolete	obsolete	ADJ
inlawrev-3479	24	35	are	be	AUX
inlawrev-3479	24	36	located	locate	VERB
inlawrev-3479	24	37	and	and	CCONJ
inlawrev-3479	24	38	where	where	SCONJ
inlawrev-3479	24	39	the	the	DET
inlawrev-3479	24	40	obsolescence	obsolescence	NOUN
inlawrev-3479	24	41	may	may	AUX
inlawrev-3479	24	42	lead	lead	VERB
inlawrev-3479	24	43	to	to	ADP
inlawrev-3479	24	44	a	a	DET
inlawrev-3479	24	45	decline	decline	NOUN
inlawrev-3479	24	46	in	in	ADP
inlawrev-3479	24	47	employment	employment	NOUN
inlawrev-3479	24	48	and	and	CCONJ
inlawrev-3479	24	49	tax	tax	NOUN
inlawrev-3479	24	50	revenues	revenue	NOUN
inlawrev-3479	24	51	;	;	PUNCT
inlawrev-3479	24	52	and	and	CCONJ
inlawrev-3479	24	53	(	(	PUNCT
inlawrev-3479	24	54	b	b	X
inlawrev-3479	24	55	)	)	PUNCT
inlawrev-3479	24	56	a	a	DET
inlawrev-3479	24	57	residentially	residentially	ADV
inlawrev-3479	24	58	distressed	distressed	ADJ
inlawrev-3479	24	59	area	area	NOUN
inlawrev-3479	24	60	....	....	PUNCT
inlawrev-3479	25	1	i	i	PRON
inlawrev-3479	25	2	d.	d.	PROPN
inlawrev-3479	25	3	4	4	NUM
inlawrev-3479	25	4	.	.	PUNCT
inlawrev-3479	25	5	a*§6	a*§6	PROPN
inlawrev-3479	25	6	-	-	PUNCT
inlawrev-3479	25	7	1.1	1.1	NUM
inlawrev-3479	25	8	-	-	PUNCT
inlawrev-3479	25	9	12.1	12.1	NUM
inlawrev-3479	25	10	-	-	PUNCT
inlawrev-3479	25	11	1(12xa	1(12xa	NUM
inlawrev-3479	25	12	)	)	PUNCT
inlawrev-3479	25	13	.	.	PUNCT
inlawrev-3479	26	1	5	5	X
inlawrev-3479	26	2	.	.	X
inlawrev-3479	26	3	/</.	/</.	PROPN
inlawrev-3479	26	4	§	§	PROPN
inlawrev-3479	26	5	6	6	NUM
inlawrev-3479	26	6	-	-	PUNCT
inlawrev-3479	26	7	l.l-12.1	l.l-12.1	NOUN
inlawrev-3479	26	8	-	-	PUNCT
inlawrev-3479	26	9	l(12xb	l(12xb	NOUN
inlawrev-3479	26	10	-	-	PUNCT
inlawrev-3479	26	11	d	d	NOUN
inlawrev-3479	26	12	)	)	PUNCT
inlawrev-3479	26	13	6	6	NUM
inlawrev-3479	26	14	.	.	PUNCT
inlawrev-3479	27	1	i	i	AUX
inlawrev-3479	27	2	d	d	PROPN
inlawrev-3479	27	3	7	7	X
inlawrev-3479	27	4	.	.	PUNCT
inlawrev-3479	27	5	see	see	VERB
inlawrev-3479	27	6	i	i	PRON
inlawrev-3479	27	7	d.	d.	PROPN
inlawrev-3479	27	8	§	§	PROPN
inlawrev-3479	27	9	6	6	NUM
inlawrev-3479	27	10	-	-	SYM
inlawrev-3479	27	11	1.1	1.1	NUM
inlawrev-3479	27	12	-	-	PUNCT
inlawrev-3479	27	13	12.1	12.1	NUM
inlawrev-3479	27	14	-	-	SYM
inlawrev-3479	27	15	3	3	NUM
inlawrev-3479	27	16	.	.	NOUN
inlawrev-3479	27	17	8	8	NUM
inlawrev-3479	27	18	.	.	PUNCT
inlawrev-3479	28	1	see	see	VERB
inlawrev-3479	28	2	i	i	PRON
inlawrev-3479	28	3	d.	d.	PROPN
inlawrev-3479	28	4	§	§	PROPN
inlawrev-3479	28	5	6	6	NUM
inlawrev-3479	28	6	-	-	PUNCT
inlawrev-3479	28	7	l.l-12.1	l.l-12.1	NOUN
inlawrev-3479	28	8	-	-	PUNCT
inlawrev-3479	28	9	3(d	3(d	NUM
inlawrev-3479	28	10	)	)	PUNCT
inlawrev-3479	28	11	.	.	PUNCT
inlawrev-3479	29	1	9	9	X
inlawrev-3479	29	2	.	.	X
inlawrev-3479	29	3	see	see	VERB
inlawrev-3479	29	4	i	i	PRON
inlawrev-3479	29	5	d.	d.	PROPN
inlawrev-3479	29	6	§	§	PROPN
inlawrev-3479	29	7	61.1	61.1	NUM
inlawrev-3479	29	8	-12.1	-12.1	NUM
inlawrev-3479	29	9	-3(c	-3(c	PROPN
inlawrev-3479	29	10	)	)	PUNCT
inlawrev-3479	29	11	.	.	PUNCT
inlawrev-3479	30	1	10	10	X
inlawrev-3479	30	2	.	.	PUNCT
inlawrev-3479	30	3	see	see	VERB
inlawrev-3479	30	4	i	i	PRON
inlawrev-3479	30	5	d.	d.	PROPN
inlawrev-3479	30	6	§	§	PROPN
inlawrev-3479	30	7	6	6	NUM
inlawrev-3479	30	8	-	-	SYM
inlawrev-3479	30	9	1	1	NUM
inlawrev-3479	30	10	.	.	NOUN
inlawrev-3479	30	11	1	1	NUM
inlawrev-3479	30	12	-	-	SYM
inlawrev-3479	30	13	12	12	NUM
inlawrev-3479	30	14	.	.	PUNCT
inlawrev-3479	31	1	l-4.5(h	l-4.5(h	PROPN
inlawrev-3479	31	2	)	)	PUNCT
inlawrev-3479	31	3	.	.	PUNCT
inlawrev-3479	32	1	11	11	NUM
inlawrev-3479	32	2	.	.	X
inlawrev-3479	32	3	see	see	VERB
inlawrev-3479	32	4	i	i	PRON
inlawrev-3479	32	5	d.	d.	PROPN
inlawrev-3479	32	6	§	§	PROPN
inlawrev-3479	32	7	6	6	NUM
inlawrev-3479	32	8	-	-	SYM
inlawrev-3479	32	9	1.1	1.1	NUM
inlawrev-3479	32	10	-	-	PUNCT
inlawrev-3479	32	11	12.1	12.1	NUM
inlawrev-3479	32	12	-	-	SYM
inlawrev-3479	32	13	3	3	NUM
inlawrev-3479	32	14	.	.	NOUN
inlawrev-3479	32	15	12	12	NUM
inlawrev-3479	32	16	.	.	PUNCT
inlawrev-3479	33	1	see	see	VERB
inlawrev-3479	33	2	i	i	PRON
inlawrev-3479	33	3	d.	d.	PROPN
inlawrev-3479	33	4	§	§	PROPN
inlawrev-3479	33	5	6	6	NUM
inlawrev-3479	33	6	-	-	SYM
inlawrev-3479	33	7	1.1	1.1	NUM
inlawrev-3479	33	8	-	-	NUM
inlawrev-3479	33	9	12.1	12.1	NUM
inlawrev-3479	33	10	.	.	PUNCT
inlawrev-3479	34	1	2001	2001	NUM
inlawrev-3479	34	2	]	]	PUNCT
inlawrev-3479	34	3	taxation	taxation	NOUN
inlawrev-3479	34	4	1005	1005	NUM
inlawrev-3479	34	5	that	that	PRON
inlawrev-3479	34	6	a	a	DET
inlawrev-3479	34	7	designating	designating	NOUN
inlawrev-3479	34	8	body	body	NOUN
inlawrev-3479	34	9	may	may	AUX
inlawrev-3479	34	10	approve	approve	VERB
inlawrev-3479	34	11	a	a	DET
inlawrev-3479	34	12	deduction	deduction	NOUN
inlawrev-3479	34	13	before	before	ADP
inlawrev-3479	34	14	september	september	PROPN
inlawrev-3479	34	15	1	1	NUM
inlawrev-3479	34	16	,	,	PUNCT
inlawrev-3479	34	17	2000	2000	NUM
inlawrev-3479	34	18	"	"	PUNCT
inlawrev-3479	34	19	for	for	ADP
inlawrev-3479	34	20	the	the	DET
inlawrev-3479	34	21	redevelopment	redevelopment	NOUN
inlawrev-3479	34	22	or	or	CCONJ
inlawrev-3479	34	23	rehabilitation	rehabilitation	NOUN
inlawrev-3479	34	24	of	of	ADP
inlawrev-3479	34	25	real	real	ADJ
inlawrev-3479	34	26	property	property	NOUN
inlawrev-3479	34	27	consisting	consist	VERB
inlawrev-3479	34	28	of	of	ADP
inlawrev-3479	34	29	residential	residential	ADJ
inlawrev-3479	34	30	facilities	facility	NOUN
inlawrev-3479	34	31	that	that	PRON
inlawrev-3479	34	32	are	be	AUX
inlawrev-3479	34	33	located	locate	VERB
inlawrev-3479	34	34	in	in	ADP
inlawrev-3479	34	35	unincorporated	unincorporated	ADJ
inlawrev-3479	34	36	areas	area	NOUN
inlawrev-3479	34	37	ofthe	ofthe	PROPN
inlawrev-3479	34	38	county	county	NOUN
inlawrev-3479	34	39	ifthe	ifthe	PROPN
inlawrev-3479	34	40	designating	designate	VERB
inlawrev-3479	34	41	body	body	NOUN
inlawrev-3479	34	42	makes	make	VERB
inlawrev-3479	34	43	a	a	DET
inlawrev-3479	34	44	finding	finding	NOUN
inlawrev-3479	34	45	that	that	SCONJ
inlawrev-3479	34	46	the	the	DET
inlawrev-3479	34	47	facilities	facility	NOUN
inlawrev-3479	34	48	are	be	AUX
inlawrev-3479	34	49	needed	need	VERB
inlawrev-3479	34	50	to	to	PART
inlawrev-3479	34	51	serve	serve	VERB
inlawrev-3479	34	52	.	.	PUNCT
inlawrev-3479	34	53	.	.	PUNCT
inlawrev-3479	34	54	.	.	PUNCT
inlawrev-3479	35	1	[	[	X
inlawrev-3479	35	2	e]lderly	e]lderly	ADV
inlawrev-3479	35	3	persons	person	NOUN
inlawrev-3479	35	4	who	who	PRON
inlawrev-3479	35	5	are	be	AUX
inlawrev-3479	35	6	predominately	predominately	ADV
inlawrev-3479	35	7	low	low	ADJ
inlawrev-3479	35	8	-	-	PUNCT
inlawrev-3479	35	9	income	income	NOUN
inlawrev-3479	35	10	or	or	CCONJ
inlawrev-3479	35	11	moderate	moderate	ADJ
inlawrev-3479	35	12	-	-	PUNCT
inlawrev-3479	35	13	income	income	NOUN
inlawrev-3479	35	14	persons	person	NOUN
inlawrev-3479	35	15	[	[	X
inlawrev-3479	35	16	and/or	and/or	CCONJ
inlawrev-3479	35	17	disabled	disabled	ADJ
inlawrev-3479	35	18	persons	person	NOUN
inlawrev-3479	35	19	.	.	PUNCT
inlawrev-3479	35	20	"	"	PUNCT
inlawrev-3479	36	1	13	13	NUM
inlawrev-3479	36	2	the	the	DET
inlawrev-3479	36	3	amended	amend	VERB
inlawrev-3479	36	4	statute	statute	NOUN
inlawrev-3479	36	5	,	,	PUNCT
inlawrev-3479	36	6	which	which	PRON
inlawrev-3479	36	7	applies	apply	VERB
inlawrev-3479	36	8	only	only	ADV
inlawrev-3479	36	9	to	to	ADP
inlawrev-3479	36	10	st	st	PROPN
inlawrev-3479	36	11	.	.	PROPN
inlawrev-3479	36	12	joseph	joseph	PROPN
inlawrev-3479	36	13	county	county	PROPN
inlawrev-3479	36	14	,	,	PUNCT
inlawrev-3479	36	15	indiana	indiana	PROPN
inlawrev-3479	36	16	,	,	PUNCT
inlawrev-3479	36	17	14	14	NUM
inlawrev-3479	36	18	provides	provide	VERB
inlawrev-3479	36	19	that	that	SCONJ
inlawrev-3479	36	20	a	a	DET
inlawrev-3479	36	21	designating	designating	NOUN
inlawrev-3479	36	22	body	body	NOUN
inlawrev-3479	36	23	may	may	AUX
inlawrev-3479	36	24	adopt	adopt	VERB
inlawrev-3479	36	25	an	an	DET
inlawrev-3479	36	26	ordinance	ordinance	NOUN
inlawrev-3479	36	27	approving	approve	VERB
inlawrev-3479	36	28	this	this	DET
inlawrev-3479	36	29	deduction	deduction	NOUN
inlawrev-3479	36	30	only	only	ADV
inlawrev-3479	36	31	one	one	NUM
inlawrev-3479	36	32	time	time	NOUN
inlawrev-3479	36	33	and	and	CCONJ
inlawrev-3479	36	34	the	the	DET
inlawrev-3479	36	35	provision	provision	NOUN
inlawrev-3479	36	36	expires	expire	VERB
inlawrev-3479	36	37	on	on	ADP
inlawrev-3479	36	38	january	january	PROPN
inlawrev-3479	36	39	1	1	NUM
inlawrev-3479	36	40	,	,	PUNCT
inlawrev-3479	36	41	201	201	NUM
inlawrev-3479	36	42	1	1	NUM
inlawrev-3479	36	43	.	.	NOUN
inlawrev-3479	36	44	15	15	NUM
inlawrev-3479	36	45	in	in	ADP
inlawrev-3479	36	46	addition	addition	NOUN
inlawrev-3479	36	47	,	,	PUNCT
inlawrev-3479	36	48	the	the	DET
inlawrev-3479	36	49	general	general	ADJ
inlawrev-3479	36	50	assembly	assembly	NOUN
inlawrev-3479	36	51	enacted	enact	VERB
inlawrev-3479	36	52	statutory	statutory	ADJ
inlawrev-3479	36	53	provisions	provision	NOUN
inlawrev-3479	36	54	concerning	concern	VERB
inlawrev-3479	36	55	the	the	DET
inlawrev-3479	36	56	real	real	ADJ
inlawrev-3479	36	57	property	property	NOUN
inlawrev-3479	36	58	deduction	deduction	NOUN
inlawrev-3479	36	59	for	for	ADP
inlawrev-3479	36	60	rehabilitation	rehabilitation	NOUN
inlawrev-3479	36	61	or	or	CCONJ
inlawrev-3479	36	62	redevelopment	redevelopment	NOUN
inlawrev-3479	36	63	of	of	ADP
inlawrev-3479	36	64	real	real	ADJ
inlawrev-3479	36	65	property	property	NOUN
inlawrev-3479	36	66	in	in	ADP
inlawrev-3479	36	67	eras	era	NOUN
inlawrev-3479	36	68	from	from	ADP
inlawrev-3479	36	69	the	the	DET
inlawrev-3479	36	70	assessed	assess	VERB
inlawrev-3479	36	71	value	value	NOUN
inlawrev-3479	36	72	ofproperty	ofproperty	NOUN
inlawrev-3479	36	73	.	.	PUNCT
inlawrev-3479	37	1	16	16	NUM
inlawrev-3479	38	1	the	the	DET
inlawrev-3479	38	2	new	new	ADJ
inlawrev-3479	38	3	provisions	provision	NOUN
inlawrev-3479	38	4	provide	provide	VERB
inlawrev-3479	38	5	that	that	SCONJ
inlawrev-3479	38	6	a	a	DET
inlawrev-3479	38	7	designating	designating	NOUN
inlawrev-3479	38	8	body	body	NOUN
inlawrev-3479	38	9	may	may	AUX
inlawrev-3479	38	10	authorize	authorize	VERB
inlawrev-3479	38	11	an	an	DET
inlawrev-3479	38	12	ownerofreal	ownerofreal	ADJ
inlawrev-3479	38	13	property	property	NOUN
inlawrev-3479	38	14	and	and	CCONJ
inlawrev-3479	38	15	ofmanufacturing	ofmanufacturing	NOUN
inlawrev-3479	38	16	equipment	equipment	NOUN
inlawrev-3479	38	17	to	to	PART
inlawrev-3479	38	18	relocate	relocate	VERB
inlawrev-3479	38	19	such	such	ADJ
inlawrev-3479	38	20	equipment	equipment	NOUN
inlawrev-3479	38	21	to	to	ADP
inlawrev-3479	38	22	another	another	DET
inlawrev-3479	38	23	piece	piece	NOUN
inlawrev-3479	38	24	ofreal	ofreal	VERB
inlawrev-3479	38	25	property	property	NOUN
inlawrev-3479	38	26	which	which	PRON
inlawrev-3479	38	27	is	be	AUX
inlawrev-3479	38	28	owned	own	VERB
inlawrev-3479	38	29	by	by	ADP
inlawrev-3479	38	30	such	such	ADJ
inlawrev-3479	38	31	person	person	NOUN
inlawrev-3479	38	32	and	and	CCONJ
inlawrev-3479	38	33	still	still	ADV
inlawrev-3479	38	34	retain	retain	VERB
inlawrev-3479	38	35	the	the	DET
inlawrev-3479	38	36	real	real	ADJ
inlawrev-3479	38	37	property	property	NOUN
inlawrev-3479	38	38	rehabilitation	rehabilitation	NOUN
inlawrev-3479	38	39	or	or	CCONJ
inlawrev-3479	38	40	redevelopment	redevelopment	NOUN
inlawrev-3479	38	41	deduction	deduction	NOUN
inlawrev-3479	38	42	with	with	ADP
inlawrev-3479	38	43	respect	respect	NOUN
inlawrev-3479	38	44	to	to	ADP
inlawrev-3479	38	45	the	the	DET
inlawrev-3479	38	46	original	original	ADJ
inlawrev-3479	38	47	real	real	ADJ
inlawrev-3479	38	48	property	property	NOUN
inlawrev-3479	38	49	,	,	PUNCT
inlawrev-3479	38	50	which	which	DET
inlawrev-3479	38	51	deduction	deduction	NOUN
inlawrev-3479	38	52	is	be	AUX
inlawrev-3479	38	53	granted	grant	VERB
inlawrev-3479	38	54	under	under	ADP
inlawrev-3479	38	55	section	section	NOUN
inlawrev-3479	38	56	6	6	NUM
inlawrev-3479	38	57	-	-	SYM
inlawrev-3479	38	58	1.1	1.1	NUM
inlawrev-3479	38	59	-	-	SYM
inlawrev-3479	38	60	12	12	NUM
inlawrev-3479	38	61	ofthe	ofthe	PROPN
inlawrev-3479	38	62	indiana	indiana	PROPN
inlawrev-3479	38	63	code	code	PROPN
inlawrev-3479	38	64	.	.	PUNCT
inlawrev-3479	39	1	1	1	X
inlawrev-3479	39	2	?	?	X
inlawrev-3479	39	3	the	the	DET
inlawrev-3479	39	4	relocation	relocation	NOUN
inlawrev-3479	39	5	may	may	AUX
inlawrev-3479	39	6	be	be	AUX
inlawrev-3479	39	7	limited	limit	VERB
inlawrev-3479	39	8	to	to	ADP
inlawrev-3479	39	9	a	a	DET
inlawrev-3479	39	10	new	new	ADJ
inlawrev-3479	39	11	location	location	NOUN
inlawrev-3479	39	12	within	within	ADP
inlawrev-3479	39	13	the	the	DET
inlawrev-3479	39	14	same	same	ADJ
inlawrev-3479	39	15	era	era	NOUN
inlawrev-3479	39	16	or	or	CCONJ
inlawrev-3479	39	17	to	to	ADP
inlawrev-3479	39	18	a	a	DET
inlawrev-3479	39	19	new	new	ADJ
inlawrev-3479	39	20	location	location	NOUN
inlawrev-3479	39	21	within	within	ADP
inlawrev-3479	39	22	a	a	DET
inlawrev-3479	39	23	different	different	ADJ
inlawrev-3479	39	24	era	era	NOUN
inlawrev-3479	39	25	,	,	PUNCT
inlawrev-3479	39	26	if	if	SCONJ
inlawrev-3479	39	27	the	the	DET
inlawrev-3479	39	28	era	era	NOUN
inlawrev-3479	39	29	is	be	AUX
inlawrev-3479	39	30	within	within	ADP
inlawrev-3479	39	31	the	the	DET
inlawrev-3479	39	32	jurisdiction	jurisdiction	NOUN
inlawrev-3479	39	33	of	of	ADP
inlawrev-3479	39	34	the	the	DET
inlawrev-3479	39	35	designating	designate	VERB
inlawrev-3479	39	36	body	body	NOUN
inlawrev-3479	39	37	.	.	PUNCT
inlawrev-3479	40	1	18	18	NUM
inlawrev-3479	40	2	under	under	ADP
inlawrev-3479	40	3	the	the	DET
inlawrev-3479	40	4	new	new	ADJ
inlawrev-3479	40	5	law	law	NOUN
inlawrev-3479	40	6	,	,	PUNCT
inlawrev-3479	40	7	the	the	DET
inlawrev-3479	40	8	designating	designating	NOUN
inlawrev-3479	40	9	body	body	NOUN
inlawrev-3479	40	10	must	must	AUX
inlawrev-3479	40	11	conduct	conduct	VERB
inlawrev-3479	40	12	a	a	DET
inlawrev-3479	40	13	public	public	ADJ
inlawrev-3479	40	14	hearing	hearing	NOUN
inlawrev-3479	40	15	on	on	ADP
inlawrev-3479	40	16	the	the	DET
inlawrev-3479	40	17	matter	matter	NOUN
inlawrev-3479	40	18	before	before	SCONJ
inlawrev-3479	40	19	authorization	authorization	NOUN
inlawrev-3479	40	20	can	can	AUX
inlawrev-3479	40	21	be	be	AUX
inlawrev-3479	40	22	granted	grant	VERB
inlawrev-3479	40	23	.	.	PUNCT
inlawrev-3479	41	1	19	19	NUM
inlawrev-3479	41	2	in	in	ADP
inlawrev-3479	41	3	addition	addition	NOUN
inlawrev-3479	41	4	,	,	PUNCT
inlawrev-3479	41	5	the	the	DET
inlawrev-3479	41	6	designating	designating	NOUN
inlawrev-3479	41	7	body	body	NOUN
inlawrev-3479	41	8	must	must	AUX
inlawrev-3479	41	9	notify	notify	VERB
inlawrev-3479	41	10	each	each	DET
inlawrev-3479	41	11	taxing	tax	VERB
inlawrev-3479	41	12	unit	unit	NOUN
inlawrev-3479	41	13	within	within	ADP
inlawrev-3479	41	14	the	the	DET
inlawrev-3479	41	15	original	original	ADJ
inlawrev-3479	41	16	era	era	NOUN
inlawrev-3479	41	17	and	and	CCONJ
inlawrev-3479	41	18	the	the	DET
inlawrev-3479	41	19	new	new	ADJ
inlawrev-3479	41	20	era	era	NOUN
inlawrev-3479	41	21	of	of	ADP
inlawrev-3479	41	22	the	the	DET
inlawrev-3479	41	23	proposed	propose	VERB
inlawrev-3479	41	24	resolution	resolution	NOUN
inlawrev-3479	41	25	.	.	PUNCT
inlawrev-3479	42	1	20	20	NUM
inlawrev-3479	42	2	ifauthorization	ifauthorization	NOUN
inlawrev-3479	42	3	is	be	AUX
inlawrev-3479	42	4	granted	grant	VERB
inlawrev-3479	42	5	,	,	PUNCT
inlawrev-3479	42	6	the	the	DET
inlawrev-3479	42	7	designating	designating	NOUN
inlawrev-3479	42	8	body	body	NOUN
inlawrev-3479	42	9	must	must	AUX
inlawrev-3479	42	10	deliver	deliver	VERB
inlawrev-3479	42	11	a	a	DET
inlawrev-3479	42	12	written	write	VERB
inlawrev-3479	42	13	copy	copy	NOUN
inlawrev-3479	42	14	of	of	ADP
inlawrev-3479	42	15	the	the	DET
inlawrev-3479	42	16	authorization	authorization	NOUN
inlawrev-3479	42	17	to	to	ADP
inlawrev-3479	42	18	both	both	DET
inlawrev-3479	42	19	the	the	DET
inlawrev-3479	42	20	county	county	NOUN
inlawrev-3479	42	21	auditor	auditor	NOUN
inlawrev-3479	42	22	and	and	CCONJ
inlawrev-3479	42	23	the	the	DET
inlawrev-3479	42	24	isbtc	isbtc	NOUN
inlawrev-3479	42	25	within	within	ADP
inlawrev-3479	42	26	thirty	thirty	NUM
inlawrev-3479	42	27	days	day	NOUN
inlawrev-3479	42	28	after	after	ADP
inlawrev-3479	42	29	the	the	DET
inlawrev-3479	42	30	issuance	issuance	NOUN
inlawrev-3479	42	31	of	of	ADP
inlawrev-3479	42	32	the	the	DET
inlawrev-3479	42	33	authorization.21	authorization.21	PROPN
inlawrev-3479	42	34	new	new	ADJ
inlawrev-3479	42	35	manufacturing	manufacturing	NOUN
inlawrev-3479	42	36	equipment	equipment	NOUN
inlawrev-3479	42	37	relocated	relocate	VERB
inlawrev-3479	42	38	under	under	ADP
inlawrev-3479	42	39	this	this	DET
inlawrev-3479	42	40	new	new	ADJ
inlawrev-3479	42	41	law	law	NOUN
inlawrev-3479	42	42	remains	remain	VERB
inlawrev-3479	42	43	eligible	eligible	ADJ
inlawrev-3479	42	44	for	for	ADP
inlawrev-3479	42	45	the	the	DET
inlawrev-3479	42	46	assessed	assess	VERB
inlawrev-3479	42	47	value	value	NOUN
inlawrev-3479	42	48	deduction	deduction	NOUN
inlawrev-3479	42	49	.	.	PUNCT
inlawrev-3479	43	1	22	22	NUM
inlawrev-3479	43	2	however	however	ADV
inlawrev-3479	43	3	,	,	PUNCT
inlawrev-3479	43	4	the	the	DET
inlawrev-3479	43	5	same	same	ADJ
inlawrev-3479	43	6	deduction	deduction	NOUN
inlawrev-3479	43	7	percentage	percentage	NOUN
inlawrev-3479	43	8	is	be	AUX
inlawrev-3479	43	9	used	use	VERB
inlawrev-3479	43	10	as	as	SCONJ
inlawrev-3479	43	11	if	if	SCONJ
inlawrev-3479	43	12	the	the	DET
inlawrev-3479	43	13	new	new	ADJ
inlawrev-3479	43	14	manufacturing	manufacturing	NOUN
inlawrev-3479	43	15	equipment	equipment	NOUN
inlawrev-3479	43	16	was	be	AUX
inlawrev-3479	43	17	not	not	PART
inlawrev-3479	43	18	relocated.23	relocated.23	VERB
inlawrev-3479	43	19	the	the	DET
inlawrev-3479	43	20	general	general	ADJ
inlawrev-3479	43	21	assembly	assembly	NOUN
inlawrev-3479	43	22	also	also	ADV
inlawrev-3479	43	23	amended	amend	VERB
inlawrev-3479	43	24	the	the	DET
inlawrev-3479	43	25	statutory	statutory	ADJ
inlawrev-3479	43	26	provisions	provision	NOUN
inlawrev-3479	43	27	concerning	concern	VERB
inlawrev-3479	43	28	the	the	DET
inlawrev-3479	43	29	exemption	exemption	NOUN
inlawrev-3479	43	30	from	from	ADP
inlawrev-3479	43	31	the	the	DET
inlawrev-3479	43	32	real	real	ADJ
inlawrev-3479	43	33	property	property	NOUN
inlawrev-3479	43	34	tax	tax	NOUN
inlawrev-3479	43	35	for	for	ADP
inlawrev-3479	43	36	buildings	building	NOUN
inlawrev-3479	43	37	and	and	CCONJ
inlawrev-3479	43	38	land	land	NOUN
inlawrev-3479	43	39	used	use	VERB
inlawrev-3479	43	40	for	for	ADP
inlawrev-3479	43	41	educational	educational	ADJ
inlawrev-3479	43	42	,	,	PUNCT
inlawrev-3479	43	43	literary	literary	ADJ
inlawrev-3479	43	44	,	,	PUNCT
inlawrev-3479	43	45	scientific	scientific	ADJ
inlawrev-3479	43	46	,	,	PUNCT
inlawrev-3479	43	47	religious	religious	ADJ
inlawrev-3479	43	48	or	or	CCONJ
inlawrev-3479	43	49	charitable	charitable	ADJ
inlawrev-3479	43	50	purposes	purpose	NOUN
inlawrev-3479	43	51	.	.	PUNCT
inlawrev-3479	44	1	24	24	NUM
inlawrev-3479	44	2	underthe	underthe	ADJ
inlawrev-3479	44	3	amended	amend	VERB
inlawrev-3479	44	4	statute	statute	NOUN
inlawrev-3479	44	5	,	,	PUNCT
inlawrev-3479	44	6	the	the	DET
inlawrev-3479	44	7	acreage	acreage	NOUN
inlawrev-3479	44	8	of	of	ADP
inlawrev-3479	44	9	property	property	NOUN
inlawrev-3479	44	10	that	that	PRON
inlawrev-3479	44	11	may	may	AUX
inlawrev-3479	44	12	be	be	AUX
inlawrev-3479	44	13	exempted	exempt	VERB
inlawrev-3479	44	14	from	from	ADP
inlawrev-3479	44	15	the	the	DET
inlawrev-3479	44	16	real	real	ADJ
inlawrev-3479	44	17	property	property	NOUN
inlawrev-3479	44	18	tax	tax	NOUN
inlawrev-3479	44	19	is	be	AUX
inlawrev-3479	44	20	increased	increase	VERB
inlawrev-3479	44	21	from	from	ADP
inlawrev-3479	44	22	fifty	fifty	NUM
inlawrev-3479	44	23	acres	acre	NOUN
inlawrev-3479	44	24	to	to	ADP
inlawrev-3479	44	25	two	two	NUM
inlawrev-3479	44	26	hundred	hundred	NUM
inlawrev-3479	44	27	acres	acre	NOUN
inlawrev-3479	44	28	for	for	ADP
inlawrev-3479	44	29	local	local	ADJ
inlawrev-3479	44	30	associations	association	NOUN
inlawrev-3479	44	31	formed	form	VERB
inlawrev-3479	44	32	for	for	ADP
inlawrev-3479	44	33	13	13	NUM
inlawrev-3479	44	34	.	.	PUNCT
inlawrev-3479	45	1	a£§	a£§	ADV
inlawrev-3479	45	2	6	6	NUM
inlawrev-3479	45	3	-	-	PUNCT
inlawrev-3479	45	4	l.l-12.1	l.l-12.1	NOUN
inlawrev-3479	45	5	-	-	PUNCT
inlawrev-3479	45	6	3(f	3(f	NUM
inlawrev-3479	45	7	)	)	PUNCT
inlawrev-3479	45	8	.	.	PUNCT
inlawrev-3479	46	1	14	14	NUM
inlawrev-3479	46	2	.	.	PUNCT
inlawrev-3479	46	3	see	see	VERB
inlawrev-3479	46	4	i	i	PRON
inlawrev-3479	46	5	d.	d.	PROPN
inlawrev-3479	46	6	15	15	NUM
inlawrev-3479	46	7	.	.	PUNCT
inlawrev-3479	47	1	see	see	VERB
inlawrev-3479	47	2	i	i	PRON
inlawrev-3479	47	3	d.	d.	PROPN
inlawrev-3479	47	4	16	16	NUM
inlawrev-3479	47	5	.	.	PUNCT
inlawrev-3479	48	1	see	see	VERB
inlawrev-3479	48	2	i	i	PRON
inlawrev-3479	48	3	d.	d.	PROPN
inlawrev-3479	48	4	§	§	PROPN
inlawrev-3479	48	5	6	6	NUM
inlawrev-3479	48	6	-	-	SYM
inlawrev-3479	48	7	1.1	1.1	NUM
inlawrev-3479	48	8	-	-	NUM
inlawrev-3479	48	9	12.1	12.1	NUM
inlawrev-3479	48	10	.	.	PUNCT
inlawrev-3479	49	1	17	17	NUM
inlawrev-3479	49	2	.	.	PUNCT
inlawrev-3479	50	1	see	see	VERB
inlawrev-3479	50	2	i	i	PRON
inlawrev-3479	50	3	d.	d.	PROPN
inlawrev-3479	50	4	§	§	PROPN
inlawrev-3479	50	5	61.1	61.1	NUM
inlawrev-3479	50	6	-	-	PUNCT
inlawrev-3479	50	7	12.1	12.1	NUM
inlawrev-3479	50	8	-4.6(a	-4.6(a	NOUN
inlawrev-3479	50	9	)	)	PUNCT
inlawrev-3479	50	10	.	.	PUNCT
inlawrev-3479	51	1	18	18	NUM
inlawrev-3479	51	2	.	.	PUNCT
inlawrev-3479	51	3	see	see	VERB
inlawrev-3479	51	4	i	i	PRON
inlawrev-3479	51	5	d.	d.	PROPN
inlawrev-3479	51	6	19	19	NUM
inlawrev-3479	51	7	.	.	PUNCT
inlawrev-3479	52	1	see	see	VERB
inlawrev-3479	52	2	i	i	PRON
inlawrev-3479	52	3	d.	d.	PROPN
inlawrev-3479	52	4	§	§	PROPN
inlawrev-3479	52	5	6	6	NUM
inlawrev-3479	52	6	-	-	SYM
inlawrev-3479	52	7	1.1	1.1	NUM
inlawrev-3479	52	8	-	-	NUM
inlawrev-3479	52	9	12.1	12.1	NUM
inlawrev-3479	52	10	-4.6(b	-4.6(b	NUM
inlawrev-3479	52	11	)	)	PUNCT
inlawrev-3479	52	12	.	.	PUNCT
inlawrev-3479	53	1	20	20	NUM
inlawrev-3479	53	2	.	.	X
inlawrev-3479	53	3	see	see	VERB
inlawrev-3479	53	4	i	i	PRON
inlawrev-3479	53	5	d.	d.	PROPN
inlawrev-3479	53	6	21	21	NUM
inlawrev-3479	53	7	.	.	PUNCT
inlawrev-3479	54	1	see	see	VERB
inlawrev-3479	54	2	i	i	PRON
inlawrev-3479	54	3	d.	d.	PROPN
inlawrev-3479	54	4	§	§	PROPN
inlawrev-3479	54	5	6	6	NUM
inlawrev-3479	54	6	-	-	SYM
inlawrev-3479	54	7	1	1	NUM
inlawrev-3479	54	8	.	.	NOUN
inlawrev-3479	54	9	1	1	NUM
inlawrev-3479	54	10	-	-	SYM
inlawrev-3479	54	11	1	1	NUM
inlawrev-3479	54	12	2.1	2.1	NUM
inlawrev-3479	54	13	-4.6(c	-4.6(c	NUM
inlawrev-3479	54	14	)	)	PUNCT
inlawrev-3479	54	15	.	.	PUNCT
inlawrev-3479	55	1	22	22	NUM
inlawrev-3479	55	2	.	.	PUNCT
inlawrev-3479	56	1	see	see	VERB
inlawrev-3479	56	2	i	i	PROPN
inlawrev-3479	56	3	d	d	PROPN
inlawrev-3479	56	4	;	;	PUNCT
inlawrev-3479	56	5	see	see	VERB
inlawrev-3479	56	6	also	also	ADV
inlawrev-3479	56	7	i	i	PROPN
inlawrev-3479	56	8	d.	d.	PROPN
inlawrev-3479	56	9	§	§	PROPN
inlawrev-3479	56	10	6	6	NUM
inlawrev-3479	56	11	-	-	SYM
inlawrev-3479	56	12	1.1	1.1	NUM
inlawrev-3479	56	13	-	-	NUM
inlawrev-3479	56	14	12.1	12.1	NUM
inlawrev-3479	56	15	23	23	NUM
inlawrev-3479	56	16	.	.	PUNCT
inlawrev-3479	57	1	see	see	VERB
inlawrev-3479	57	2	i	i	PRON
inlawrev-3479	57	3	d.	d.	PROPN
inlawrev-3479	57	4	§	§	PROPN
inlawrev-3479	57	5	6	6	NUM
inlawrev-3479	57	6	-	-	SYM
inlawrev-3479	57	7	1	1	NUM
inlawrev-3479	57	8	.	.	NOUN
inlawrev-3479	57	9	1	1	NUM
inlawrev-3479	57	10	-	-	SYM
inlawrev-3479	57	11	12	12	NUM
inlawrev-3479	57	12	.	.	PUNCT
inlawrev-3479	58	1	l-4.6(c	l-4.6(c	NOUN
inlawrev-3479	58	2	)	)	PUNCT
inlawrev-3479	58	3	.	.	PUNCT
inlawrev-3479	59	1	24	24	NUM
inlawrev-3479	59	2	.	.	PUNCT
inlawrev-3479	59	3	see	see	VERB
inlawrev-3479	59	4	i	i	PRON
inlawrev-3479	59	5	d.	d.	PROPN
inlawrev-3479	59	6	§	§	PROPN
inlawrev-3479	59	7	6	6	NUM
inlawrev-3479	59	8	-	-	SYM
inlawrev-3479	59	9	1.1	1.1	NUM
inlawrev-3479	59	10	-	-	PUNCT
inlawrev-3479	59	11	10	10	NUM
inlawrev-3479	59	12	-	-	SYM
inlawrev-3479	59	13	16	16	NUM
inlawrev-3479	59	14	.	.	PUNCT
inlawrev-3479	60	1	1	1	NUM
inlawrev-3479	60	2	006	006	NUM
inlawrev-3479	60	3	indiana	indiana	PROPN
inlawrev-3479	60	4	law	law	PROPN
inlawrev-3479	60	5	review	review	NOUN
inlawrev-3479	60	6	[	[	X
inlawrev-3479	60	7	vol	vol	NOUN
inlawrev-3479	60	8	.	.	PUNCT
inlawrev-3479	61	1	34	34	NUM
inlawrev-3479	61	2	:	:	SYM
inlawrev-3479	61	3	1	1	NUM
inlawrev-3479	61	4	003	003	NUM
inlawrev-3479	61	5	the	the	DET
inlawrev-3479	61	6	purpose	purpose	NOUN
inlawrev-3479	61	7	of	of	ADP
inlawrev-3479	61	8	promoting	promote	VERB
inlawrev-3479	61	9	4	4	NUM
inlawrev-3479	61	10	-	-	PUNCT
inlawrev-3479	61	11	h	h	NOUN
inlawrev-3479	61	12	programs	program	NOUN
inlawrev-3479	61	13	.	.	PUNCT
inlawrev-3479	62	1	25	25	NUM
inlawrev-3479	62	2	this	this	DET
inlawrev-3479	62	3	amendment	amendment	NOUN
inlawrev-3479	62	4	was	be	AUX
inlawrev-3479	62	5	effective	effective	ADJ
inlawrev-3479	62	6	january	january	PROPN
inlawrev-3479	62	7	1,2000	1,2000	NUM
inlawrev-3479	62	8	.	.	PUNCT
inlawrev-3479	62	9	26	26	NUM
inlawrev-3479	62	10	in	in	ADP
inlawrev-3479	62	11	another	another	DET
inlawrev-3479	62	12	bill	bill	NOUN
inlawrev-3479	62	13	,	,	PUNCT
inlawrev-3479	62	14	the	the	DET
inlawrev-3479	62	15	general	general	ADJ
inlawrev-3479	62	16	assembly	assembly	NOUN
inlawrev-3479	62	17	established	establish	VERB
inlawrev-3479	62	18	a	a	DET
inlawrev-3479	62	19	real	real	ADJ
inlawrev-3479	62	20	property	property	NOUN
inlawrev-3479	62	21	tax	tax	NOUN
inlawrev-3479	62	22	exemption	exemption	NOUN
inlawrev-3479	62	23	for	for	ADP
inlawrev-3479	62	24	certain	certain	ADJ
inlawrev-3479	62	25	real	real	ADJ
inlawrev-3479	62	26	property	property	NOUN
inlawrev-3479	62	27	that	that	PRON
inlawrev-3479	62	28	is	be	AUX
inlawrev-3479	62	29	or	or	CCONJ
inlawrev-3479	62	30	may	may	AUX
inlawrev-3479	62	31	be	be	AUX
inlawrev-3479	62	32	located	locate	VERB
inlawrev-3479	62	33	in	in	ADP
inlawrev-3479	62	34	marion	marion	PROPN
inlawrev-3479	62	35	county	county	PROPN
inlawrev-3479	62	36	,	,	PUNCT
inlawrev-3479	62	37	indiana	indiana	PROPN
inlawrev-3479	62	38	,	,	PUNCT
inlawrev-3479	62	39	27	27	NUM
inlawrev-3479	62	40	that	that	PRON
inlawrev-3479	62	41	has	have	AUX
inlawrev-3479	62	42	been	be	AUX
inlawrev-3479	62	43	"	"	PUNCT
inlawrev-3479	62	44	constructed	construct	VERB
inlawrev-3479	62	45	,	,	PUNCT
inlawrev-3479	62	46	rehabilitated	rehabilitate	VERB
inlawrev-3479	62	47	,	,	PUNCT
inlawrev-3479	62	48	or	or	CCONJ
inlawrev-3479	62	49	acquired	acquire	VERB
inlawrev-3479	62	50	for	for	ADP
inlawrev-3479	62	51	the	the	DET
inlawrev-3479	62	52	purpose	purpose	NOUN
inlawrev-3479	62	53	of	of	ADP
inlawrev-3479	62	54	providing	provide	VERB
inlawrev-3479	62	55	housing	housing	NOUN
inlawrev-3479	62	56	to	to	PART
inlawrev-3479	62	57	income	income	VERB
inlawrev-3479	62	58	eligible	eligible	ADJ
inlawrev-3479	62	59	persons	person	NOUN
inlawrev-3479	62	60	under	under	ADP
inlawrev-3479	62	61	the	the	DET
inlawrev-3479	62	62	federal	federal	ADJ
inlawrev-3479	62	63	low	low	ADJ
inlawrev-3479	62	64	income	income	NOUN
inlawrev-3479	62	65	housing	housing	NOUN
inlawrev-3479	62	66	tax	tax	NOUN
inlawrev-3479	62	67	credit	credit	NOUN
inlawrev-3479	62	68	program	program	NOUN
inlawrev-3479	62	69	.	.	PUNCT
inlawrev-3479	62	70	"	"	PUNCT
inlawrev-3479	63	1	28	28	NUM
inlawrev-3479	63	2	the	the	DET
inlawrev-3479	63	3	new	new	ADJ
inlawrev-3479	63	4	law	law	NOUN
inlawrev-3479	63	5	permits	permit	VERB
inlawrev-3479	63	6	the	the	DET
inlawrev-3479	63	7	city	city	NOUN
inlawrev-3479	63	8	-	-	PUNCT
inlawrev-3479	63	9	county	county	NOUN
inlawrev-3479	63	10	council	council	NOUN
inlawrev-3479	63	11	in	in	ADP
inlawrev-3479	63	12	marion	marion	PROPN
inlawrev-3479	63	13	county	county	PROPN
inlawrev-3479	63	14	to	to	PART
inlawrev-3479	63	15	enter	enter	VERB
inlawrev-3479	63	16	into	into	ADP
inlawrev-3479	63	17	agreements	agreement	NOUN
inlawrev-3479	63	18	to	to	PART
inlawrev-3479	63	19	accept	accept	VERB
inlawrev-3479	63	20	payments	payment	NOUN
inlawrev-3479	63	21	in	in	ADP
inlawrev-3479	63	22	lieu	lieu	NOUN
inlawrev-3479	63	23	of	of	ADP
inlawrev-3479	63	24	real	real	ADJ
inlawrev-3479	63	25	property	property	NOUN
inlawrev-3479	63	26	taxes	taxis	NOUN
inlawrev-3479	63	27	.	.	PUNCT
inlawrev-3479	64	1	29	29	NUM
inlawrev-3479	64	2	such	such	ADJ
inlawrev-3479	64	3	payments	payment	NOUN
inlawrev-3479	64	4	in	in	ADP
inlawrev-3479	64	5	lieu	lieu	ADJ
inlawrev-3479	64	6	oftaxes	oftaxe	NOUN
inlawrev-3479	64	7	(	(	PUNCT
inlawrev-3479	64	8	pilots	pilot	NOUN
inlawrev-3479	64	9	)	)	PUNCT
inlawrev-3479	64	10	must	must	AUX
inlawrev-3479	64	11	be	be	AUX
inlawrev-3479	64	12	in	in	ADP
inlawrev-3479	64	13	amounts	amount	NOUN
inlawrev-3479	64	14	equal	equal	ADJ
inlawrev-3479	64	15	to	to	ADP
inlawrev-3479	64	16	the	the	DET
inlawrev-3479	64	17	amount	amount	NOUN
inlawrev-3479	64	18	ofthe	ofthe	PRON
inlawrev-3479	64	19	real	real	ADJ
inlawrev-3479	64	20	property	property	NOUN
inlawrev-3479	64	21	tax	tax	NOUN
inlawrev-3479	64	22	that	that	PRON
inlawrev-3479	64	23	would	would	AUX
inlawrev-3479	64	24	have	have	AUX
inlawrev-3479	64	25	been	be	AUX
inlawrev-3479	64	26	levied	levy	VERB
inlawrev-3479	64	27	by	by	ADP
inlawrev-3479	64	28	the	the	DET
inlawrev-3479	64	29	city	city	NOUN
inlawrev-3479	64	30	-	-	PUNCT
inlawrev-3479	64	31	county	county	NOUN
inlawrev-3479	64	32	council	council	NOUN
inlawrev-3479	64	33	if	if	SCONJ
inlawrev-3479	64	34	the	the	DET
inlawrev-3479	64	35	real	real	ADJ
inlawrev-3479	64	36	property	property	NOUN
inlawrev-3479	64	37	were	be	AUX
inlawrev-3479	64	38	not	not	PART
inlawrev-3479	64	39	subject	subject	ADJ
inlawrev-3479	64	40	to	to	ADP
inlawrev-3479	64	41	an	an	DET
inlawrev-3479	64	42	exemption	exemption	NOUN
inlawrev-3479	64	43	from	from	ADP
inlawrev-3479	64	44	the	the	DET
inlawrev-3479	64	45	real	real	ADJ
inlawrev-3479	64	46	property	property	NOUN
inlawrev-3479	64	47	tax	tax	NOUN
inlawrev-3479	64	48	.	.	PUNCT
inlawrev-3479	65	1	30	30	NUM
inlawrev-3479	66	1	the	the	DET
inlawrev-3479	66	2	pilots	pilot	NOUN
inlawrev-3479	66	3	collected	collect	VERB
inlawrev-3479	66	4	must	must	AUX
inlawrev-3479	66	5	be	be	AUX
inlawrev-3479	66	6	deposited	deposit	VERB
inlawrev-3479	66	7	into	into	ADP
inlawrev-3479	66	8	the	the	DET
inlawrev-3479	66	9	housing	housing	NOUN
inlawrev-3479	66	10	trust	trust	PROPN
inlawrev-3479	66	11	fund	fund	PROPN
inlawrev-3479	66	12	31	31	NUM
inlawrev-3479	66	13	and	and	CCONJ
inlawrev-3479	66	14	must	must	AUX
inlawrev-3479	66	15	be	be	AUX
inlawrev-3479	66	16	used	use	VERB
inlawrev-3479	66	17	for	for	ADP
inlawrev-3479	66	18	housing	housing	NOUN
inlawrev-3479	66	19	trust	trust	NOUN
inlawrev-3479	66	20	fund	fund	NOUN
inlawrev-3479	66	21	purposes	purpose	NOUN
inlawrev-3479	66	22	.	.	PUNCT
inlawrev-3479	67	1	32	32	NUM
inlawrev-3479	67	2	specifically	specifically	ADV
inlawrev-3479	67	3	,	,	PUNCT
inlawrev-3479	67	4	the	the	DET
inlawrev-3479	67	5	housing	housing	PROPN
inlawrev-3479	67	6	trust	trust	PROPN
inlawrev-3479	67	7	fund	fund	NOUN
inlawrev-3479	67	8	must	must	AUX
inlawrev-3479	67	9	be	be	AUX
inlawrev-3479	67	10	used	use	VERB
inlawrev-3479	67	11	to	to	PART
inlawrev-3479	67	12	enable	enable	VERB
inlawrev-3479	67	13	individuals	individual	NOUN
inlawrev-3479	67	14	and	and	CCONJ
inlawrev-3479	67	15	families	family	NOUN
inlawrev-3479	67	16	whose	whose	DET
inlawrev-3479	67	17	incomes	income	NOUN
inlawrev-3479	67	18	equal	equal	ADJ
inlawrev-3479	67	19	or	or	CCONJ
inlawrev-3479	67	20	are	be	AUX
inlawrev-3479	67	21	below	below	ADP
inlawrev-3479	67	22	eighty	eighty	NUM
inlawrev-3479	67	23	percent	percent	NOUN
inlawrev-3479	67	24	of	of	ADP
inlawrev-3479	67	25	marion	marion	PROPN
inlawrev-3479	67	26	county	county	PROPN
inlawrev-3479	67	27	's	's	PART
inlawrev-3479	67	28	median	median	ADJ
inlawrev-3479	67	29	income	income	NOUN
inlawrev-3479	67	30	for	for	ADP
inlawrev-3479	67	31	individuals	individual	NOUN
inlawrev-3479	67	32	and	and	CCONJ
inlawrev-3479	67	33	families	family	NOUN
inlawrev-3479	67	34	to	to	PART
inlawrev-3479	67	35	purchase	purchase	VERB
inlawrev-3479	67	36	or	or	CCONJ
inlawrev-3479	67	37	lease	lease	VERB
inlawrev-3479	67	38	residential	residential	ADJ
inlawrev-3479	67	39	units	unit	NOUN
inlawrev-3479	67	40	within	within	ADP
inlawrev-3479	67	41	marion	marion	PROPN
inlawrev-3479	67	42	county	county	NOUN
inlawrev-3479	67	43	;	;	PUNCT
inlawrev-3479	67	44	to	to	PART
inlawrev-3479	67	45	pay	pay	VERB
inlawrev-3479	67	46	the	the	DET
inlawrev-3479	67	47	expenses	expense	NOUN
inlawrev-3479	67	48	ofadministering	ofadministere	VERB
inlawrev-3479	67	49	the	the	DET
inlawrev-3479	67	50	fund	fund	NOUN
inlawrev-3479	67	51	;	;	PUNCT
inlawrev-3479	67	52	"	"	PUNCT
inlawrev-3479	67	53	to	to	PART
inlawrev-3479	67	54	mak[e	mak[e	VERB
inlawrev-3479	67	55	]	]	PUNCT
inlawrev-3479	67	56	grants	grant	NOUN
inlawrev-3479	67	57	,	,	PUNCT
inlawrev-3479	67	58	loans	loan	NOUN
inlawrev-3479	67	59	,	,	PUNCT
inlawrev-3479	67	60	and	and	CCONJ
inlawrev-3479	67	61	loan	loan	NOUN
inlawrev-3479	67	62	guarantees	guarantee	NOUN
inlawrev-3479	67	63	for	for	ADP
inlawrev-3479	67	64	the	the	DET
inlawrev-3479	67	65	development	development	NOUN
inlawrev-3479	67	66	,	,	PUNCT
inlawrev-3479	67	67	rehabilitation	rehabilitation	NOUN
inlawrev-3479	67	68	,	,	PUNCT
inlawrev-3479	67	69	or	or	CCONJ
inlawrev-3479	67	70	financing	financing	NOUN
inlawrev-3479	67	71	of	of	ADP
inlawrev-3479	67	72	affordable	affordable	ADJ
inlawrev-3479	67	73	housing	housing	NOUN
inlawrev-3479	67	74	for	for	ADP
inlawrev-3479	67	75	[	[	X
inlawrev-3479	67	76	such	such	ADJ
inlawrev-3479	67	77	]	]	PUNCT
inlawrev-3479	67	78	individuals	individual	NOUN
inlawrev-3479	67	79	and	and	CCONJ
inlawrev-3479	67	80	families	family	NOUN
inlawrev-3479	67	81	.	.	PUNCT
inlawrev-3479	67	82	.	.	PUNCT
inlawrev-3479	68	1	.	.	PUNCT
inlawrev-3479	69	1	including	include	VERB
inlawrev-3479	69	2	the	the	DET
inlawrev-3479	69	3	elderly	elderly	ADJ
inlawrev-3479	69	4	,	,	PUNCT
inlawrev-3479	69	5	persons	person	NOUN
inlawrev-3479	69	6	with	with	ADP
inlawrev-3479	69	7	disabilities	disability	NOUN
inlawrev-3479	69	8	,	,	PUNCT
inlawrev-3479	69	9	and	and	CCONJ
inlawrev-3479	69	10	homeless	homeless	ADJ
inlawrev-3479	69	11	individuals	individual	NOUN
inlawrev-3479	69	12	and	and	CCONJ
inlawrev-3479	69	13	families	family	NOUN
inlawrev-3479	69	14	;	;	PUNCT
inlawrev-3479	69	15	'	'	PUNCT
inlawrev-3479	69	16	9	9	NUM
inlawrev-3479	69	17	and	and	CCONJ
inlawrev-3479	69	18	to	to	AUX
inlawrev-3479	69	19	"	"	PUNCT
inlawrev-3479	69	20	provid[e	provid[e	X
inlawrev-3479	69	21	]	]	PUNCT
inlawrev-3479	69	22	technical	technical	ADJ
inlawrev-3479	69	23	assistance	assistance	NOUN
inlawrev-3479	69	24	to	to	ADP
inlawrev-3479	69	25	nonprofit	nonprofit	ADJ
inlawrev-3479	69	26	developers	developer	NOUN
inlawrev-3479	69	27	ofaffordable	ofaffordable	ADJ
inlawrev-3479	69	28	housing	housing	NOUN
inlawrev-3479	69	29	"	"	PUNCT
inlawrev-3479	69	30	for	for	ADP
inlawrev-3479	69	31	such	such	ADJ
inlawrev-3479	69	32	individuals	individual	NOUN
inlawrev-3479	69	33	and	and	CCONJ
inlawrev-3479	69	34	families	family	NOUN
inlawrev-3479	69	35	.	.	PUNCT
inlawrev-3479	70	1	33	33	NUM
inlawrev-3479	70	2	the	the	DET
inlawrev-3479	70	3	general	general	ADJ
inlawrev-3479	70	4	assembly	assembly	NOUN
inlawrev-3479	70	5	also	also	ADV
inlawrev-3479	70	6	amended	amend	VERB
inlawrev-3479	70	7	the	the	DET
inlawrev-3479	70	8	statutory	statutory	ADJ
inlawrev-3479	70	9	provisions	provision	NOUN
inlawrev-3479	70	10	concerning	concern	VERB
inlawrev-3479	70	11	the	the	DET
inlawrev-3479	70	12	property	property	NOUN
inlawrev-3479	70	13	tax	tax	NOUN
inlawrev-3479	70	14	exemptions	exemption	NOUN
inlawrev-3479	70	15	for	for	ADP
inlawrev-3479	70	16	public	public	ADJ
inlawrev-3479	70	17	airports	airport	NOUN
inlawrev-3479	70	18	.	.	PUNCT
inlawrev-3479	71	1	34	34	NUM
inlawrev-3479	71	2	under	under	ADP
inlawrev-3479	71	3	the	the	DET
inlawrev-3479	71	4	amendment	amendment	NOUN
inlawrev-3479	71	5	,	,	PUNCT
inlawrev-3479	71	6	an	an	DET
inlawrev-3479	71	7	exemption	exemption	NOUN
inlawrev-3479	71	8	from	from	ADP
inlawrev-3479	71	9	the	the	DET
inlawrev-3479	71	10	personal	personal	ADJ
inlawrev-3479	71	11	property	property	NOUN
inlawrev-3479	71	12	tax	tax	NOUN
inlawrev-3479	71	13	is	be	AUX
inlawrev-3479	71	14	provided	provide	VERB
inlawrev-3479	71	15	for	for	ADP
inlawrev-3479	71	16	commercial	commercial	ADJ
inlawrev-3479	71	17	passenger	passenger	NOUN
inlawrev-3479	71	18	aircraft	aircraft	NOUN
inlawrev-3479	71	19	located	locate	VERB
inlawrev-3479	71	20	in	in	ADP
inlawrev-3479	71	21	specified	specified	ADJ
inlawrev-3479	71	22	counties	county	NOUN
inlawrev-3479	71	23	solely	solely	ADV
inlawrev-3479	71	24	for	for	ADP
inlawrev-3479	71	25	the	the	DET
inlawrev-3479	71	26	purpose	purpose	NOUN
inlawrev-3479	71	27	of	of	ADP
inlawrev-3479	71	28	maintenance	maintenance	NOUN
inlawrev-3479	71	29	.	.	PUNCT
inlawrev-3479	72	1	35	35	NUM
inlawrev-3479	72	2	presently	presently	ADV
inlawrev-3479	72	3	,	,	PUNCT
inlawrev-3479	72	4	this	this	DET
inlawrev-3479	72	5	amendment	amendment	NOUN
inlawrev-3479	72	6	affects	affect	VERB
inlawrev-3479	72	7	allen	allen	PROPN
inlawrev-3479	72	8	county	county	PROPN
inlawrev-3479	72	9	,	,	PUNCT
inlawrev-3479	72	10	indiana	indiana	PROPN
inlawrev-3479	72	11	,	,	PUNCT
inlawrev-3479	72	12	and	and	CCONJ
inlawrev-3479	72	13	st	st	PROPN
inlawrev-3479	72	14	.	.	PROPN
inlawrev-3479	72	15	joseph	joseph	PROPN
inlawrev-3479	72	16	county	county	PROPN
inlawrev-3479	72	17	,	,	PUNCT
inlawrev-3479	72	18	indiana	indiana	PROPN
inlawrev-3479	72	19	,	,	PUNCT
inlawrev-3479	72	20	and	and	CCONJ
inlawrev-3479	72	21	the	the	DET
inlawrev-3479	72	22	amendment	amendment	NOUN
inlawrev-3479	72	23	was	be	AUX
inlawrev-3479	72	24	effective	effective	ADJ
inlawrev-3479	72	25	on	on	ADP
inlawrev-3479	72	26	january	january	PROPN
inlawrev-3479	72	27	1	1	NUM
inlawrev-3479	72	28	,	,	PUNCT
inlawrev-3479	72	29	2001	2001	NUM
inlawrev-3479	72	30	,	,	PUNCT
inlawrev-3479	72	31	36	36	NUM
inlawrev-3479	72	32	25	25	NUM
inlawrev-3479	72	33	.	.	PUNCT
inlawrev-3479	73	1	see	see	VERB
inlawrev-3479	73	2	i	i	PRON
inlawrev-3479	73	3	d.	d.	PROPN
inlawrev-3479	73	4	§	§	PROPN
inlawrev-3479	73	5	§	§	PROPN
inlawrev-3479	73	6	61.1	61.1	NUM
inlawrev-3479	73	7	-1016(c)(2)(b	-1016(c)(2)(b	NUM
inlawrev-3479	73	8	)	)	PUNCT
inlawrev-3479	73	9	,	,	PUNCT
inlawrev-3479	73	10	6	6	NUM
inlawrev-3479	73	11	-	-	SYM
inlawrev-3479	73	12	1	1	NUM
inlawrev-3479	73	13	.	.	NOUN
inlawrev-3479	73	14	1	1	NUM
inlawrev-3479	73	15	-	-	NUM
inlawrev-3479	73	16	1016(d)(2)(b	1016(d)(2)(b	NUM
inlawrev-3479	73	17	)	)	PUNCT
inlawrev-3479	73	18	.	.	PUNCT
inlawrev-3479	74	1	26	26	NUM
inlawrev-3479	74	2	.	.	PUNCT
inlawrev-3479	74	3	see	see	VERB
inlawrev-3479	74	4	i	i	PRON
inlawrev-3479	74	5	d.	d.	PROPN
inlawrev-3479	74	6	§	§	PROPN
inlawrev-3479	74	7	6	6	NUM
inlawrev-3479	74	8	-	-	SYM
inlawrev-3479	74	9	1.1	1.1	NUM
inlawrev-3479	74	10	-	-	PUNCT
inlawrev-3479	74	11	10	10	NUM
inlawrev-3479	74	12	-	-	SYM
inlawrev-3479	74	13	16	16	NUM
inlawrev-3479	74	14	.	.	PUNCT
inlawrev-3479	75	1	27	27	NUM
inlawrev-3479	75	2	.	.	PUNCT
inlawrev-3479	76	1	see	see	VERB
inlawrev-3479	76	2	i	i	PRON
inlawrev-3479	76	3	d.	d.	PROPN
inlawrev-3479	76	4	§	§	PROPN
inlawrev-3479	76	5	6	6	NUM
inlawrev-3479	76	6	-	-	SYM
inlawrev-3479	76	7	1.1	1.1	NUM
inlawrev-3479	76	8	-	-	PUNCT
inlawrev-3479	76	9	10	10	NUM
inlawrev-3479	76	10	-	-	SYM
inlawrev-3479	76	11	16.7	16.7	NUM
inlawrev-3479	76	12	.	.	PUNCT
inlawrev-3479	77	1	28	28	NUM
inlawrev-3479	77	2	.	.	PUNCT
inlawrev-3479	78	1	i	i	PRON
inlawrev-3479	78	2	d.	d.	PROPN
inlawrev-3479	78	3	§	§	PROPN
inlawrev-3479	78	4	6	6	NUM
inlawrev-3479	78	5	-	-	PUNCT
inlawrev-3479	78	6	l.l-10	l.l-10	NUM
inlawrev-3479	78	7	-	-	PUNCT
inlawrev-3479	78	8	16.7(3);5^a/5o26u.s.c	16.7(3);5^a/5o26u.s.c	NUM
inlawrev-3479	78	9	.	.	PUNCT
inlawrev-3479	79	1	§	§	VERB
inlawrev-3479	79	2	42	42	NUM
inlawrev-3479	79	3	(	(	PUNCT
inlawrev-3479	79	4	2000	2000	NUM
inlawrev-3479	79	5	)	)	PUNCT
inlawrev-3479	79	6	(	(	PUNCT
inlawrev-3479	79	7	providing	provide	VERB
inlawrev-3479	79	8	a	a	DET
inlawrev-3479	79	9	low	low	ADJ
inlawrev-3479	79	10	-	-	PUNCT
inlawrev-3479	79	11	income	income	NOUN
inlawrev-3479	79	12	housing	housing	NOUN
inlawrev-3479	79	13	credit	credit	NOUN
inlawrev-3479	79	14	)	)	PUNCT
inlawrev-3479	79	15	.	.	PUNCT
inlawrev-3479	80	1	29	29	NUM
inlawrev-3479	80	2	.	.	PUNCT
inlawrev-3479	80	3	see	see	VERB
inlawrev-3479	80	4	ind	ind	PROPN
inlawrev-3479	80	5	.	.	PUNCT
inlawrev-3479	81	1	code	code	PROPN
inlawrev-3479	81	2	§	§	PROPN
inlawrev-3479	81	3	6	6	NUM
inlawrev-3479	81	4	-	-	SYM
inlawrev-3479	81	5	1.1	1.1	NUM
inlawrev-3479	81	6	-	-	PUNCT
inlawrev-3479	81	7	10	10	NUM
inlawrev-3479	81	8	-	-	NUM
inlawrev-3479	81	9	16.7	16.7	NUM
inlawrev-3479	81	10	(	(	PUNCT
inlawrev-3479	81	11	2000	2000	NUM
inlawrev-3479	81	12	)	)	PUNCT
inlawrev-3479	81	13	.	.	PUNCT
inlawrev-3479	82	1	30	30	NUM
inlawrev-3479	82	2	.	.	PUNCT
inlawrev-3479	83	1	see	see	VERB
inlawrev-3479	83	2	i	i	PRON
inlawrev-3479	83	3	d.	d.	PROPN
inlawrev-3479	83	4	§	§	PROPN
inlawrev-3479	83	5	36	36	NUM
inlawrev-3479	83	6	-	-	SYM
inlawrev-3479	83	7	3	3	NUM
inlawrev-3479	83	8	-	-	PUNCT
inlawrev-3479	83	9	2	2	NUM
inlawrev-3479	83	10	-	-	SYM
inlawrev-3479	83	11	1	1	NUM
inlawrev-3479	83	12	1(c	1(c	NUM
inlawrev-3479	83	13	)	)	PUNCT
inlawrev-3479	83	14	.	.	PUNCT
inlawrev-3479	84	1	31	31	NUM
inlawrev-3479	84	2	.	.	PUNCT
inlawrev-3479	85	1	see	see	VERB
inlawrev-3479	85	2	i	i	PRON
inlawrev-3479	85	3	d.	d.	PROPN
inlawrev-3479	85	4	§	§	PROPN
inlawrev-3479	85	5	36	36	NUM
inlawrev-3479	85	6	-	-	SYM
inlawrev-3479	85	7	7	7	NUM
inlawrev-3479	85	8	-	-	PUNCT
inlawrev-3479	85	9	15.1	15.1	NUM
inlawrev-3479	85	10	-	-	SYM
inlawrev-3479	85	11	35.5	35.5	NUM
inlawrev-3479	85	12	.	.	PUNCT
inlawrev-3479	86	1	32	32	NUM
inlawrev-3479	86	2	.	.	PUNCT
inlawrev-3479	87	1	see	see	VERB
inlawrev-3479	88	1	i	i	PROPN
inlawrev-3479	88	2	d	d	PROPN
inlawrev-3479	88	3	§	§	PROPN
inlawrev-3479	88	4	36	36	NUM
inlawrev-3479	88	5	-	-	SYM
inlawrev-3479	88	6	3	3	NUM
inlawrev-3479	88	7	-	-	PUNCT
inlawrev-3479	88	8	2	2	NUM
inlawrev-3479	88	9	-	-	SYM
inlawrev-3479	88	10	1	1	NUM
inlawrev-3479	88	11	1(g	1(g	NUM
inlawrev-3479	88	12	)	)	PUNCT
inlawrev-3479	88	13	.	.	PUNCT
inlawrev-3479	89	1	33	33	NUM
inlawrev-3479	89	2	.	.	PUNCT
inlawrev-3479	90	1	id§	id§	PROPN
inlawrev-3479	90	2	36	36	NUM
inlawrev-3479	90	3	-	-	SYM
inlawrev-3479	90	4	7	7	NUM
inlawrev-3479	90	5	-	-	SYM
inlawrev-3479	90	6	1	1	NUM
inlawrev-3479	90	7	5	5	NUM
inlawrev-3479	90	8	.	.	PUNCT
inlawrev-3479	90	9	l-35.5(g	l-35.5(g	PROPN
inlawrev-3479	90	10	)	)	PUNCT
inlawrev-3479	90	11	.	.	PUNCT
inlawrev-3479	91	1	34	34	NUM
inlawrev-3479	91	2	.	.	PUNCT
inlawrev-3479	92	1	see	see	VERB
inlawrev-3479	92	2	i	i	PRON
inlawrev-3479	92	3	d.	d.	PROPN
inlawrev-3479	92	4	§	§	PROPN
inlawrev-3479	92	5	6	6	NUM
inlawrev-3479	92	6	-	-	SYM
inlawrev-3479	92	7	1.1	1.1	NUM
inlawrev-3479	92	8	-	-	PUNCT
inlawrev-3479	92	9	10	10	NUM
inlawrev-3479	92	10	-	-	SYM
inlawrev-3479	92	11	15	15	NUM
inlawrev-3479	92	12	.	.	NOUN
inlawrev-3479	92	13	35	35	NUM
inlawrev-3479	92	14	.	.	PUNCT
inlawrev-3479	93	1	see	see	VERB
inlawrev-3479	93	2	i	i	PRON
inlawrev-3479	93	3	d.	d.	PROPN
inlawrev-3479	93	4	§	§	PROPN
inlawrev-3479	93	5	61	61	NUM
inlawrev-3479	93	6	.	.	NOUN
inlawrev-3479	94	1	1	1	NUM
inlawrev-3479	94	2	1	1	NUM
inlawrev-3479	94	3	01	01	NUM
inlawrev-3479	94	4	5(a	5(a	NUM
inlawrev-3479	94	5	)	)	PUNCT
inlawrev-3479	95	1	(	(	PUNCT
inlawrev-3479	95	2	referring	refer	VERB
inlawrev-3479	95	3	to	to	ADP
inlawrev-3479	95	4	counties	county	NOUN
inlawrev-3479	95	5	having	have	VERB
inlawrev-3479	95	6	a	a	DET
inlawrev-3479	95	7	population	population	NOUN
inlawrev-3479	95	8	ofmore	ofmore	NOUN
inlawrev-3479	95	9	than	than	ADP
inlawrev-3479	95	10	200,000	200,000	NUM
inlawrev-3479	95	11	but	but	CCONJ
inlawrev-3479	95	12	less	less	ADJ
inlawrev-3479	95	13	than	than	ADP
inlawrev-3479	95	14	400,000	400,000	NUM
inlawrev-3479	95	15	individuals	individual	NOUN
inlawrev-3479	95	16	)	)	PUNCT
inlawrev-3479	95	17	.	.	PUNCT
inlawrev-3479	96	1	36	36	NUM
inlawrev-3479	96	2	.	.	PUNCT
inlawrev-3479	97	1	see	see	VERB
inlawrev-3479	97	2	i	i	PRON
inlawrev-3479	97	3	d.	d.	PROPN
inlawrev-3479	97	4	§	§	PROPN
inlawrev-3479	97	5	6	6	NUM
inlawrev-3479	97	6	-	-	SYM
inlawrev-3479	97	7	1.1	1.1	NUM
inlawrev-3479	97	8	-	-	PUNCT
inlawrev-3479	97	9	10	10	NUM
inlawrev-3479	97	10	-	-	SYM
inlawrev-3479	97	11	15	15	NUM
inlawrev-3479	97	12	.	.	PUNCT
inlawrev-3479	98	1	2001	2001	NUM
inlawrev-3479	98	2	]	]	PUNCT
inlawrev-3479	98	3	taxation	taxation	NOUN
inlawrev-3479	98	4	1007	1007	NUM
inlawrev-3479	98	5	b.	b.	PROPN
inlawrev-3479	98	6	indiana	indiana	PROPN
inlawrev-3479	98	7	income	income	PROPN
inlawrev-3479	98	8	taxes	taxis	NOUN
inlawrev-3479	98	9	the	the	DET
inlawrev-3479	98	10	general	general	ADJ
inlawrev-3479	98	11	assembly	assembly	NOUN
inlawrev-3479	98	12	amended	amend	VERB
inlawrev-3479	98	13	references	reference	NOUN
inlawrev-3479	98	14	to	to	ADP
inlawrev-3479	98	15	the	the	DET
inlawrev-3479	98	16	internal	internal	ADJ
inlawrev-3479	98	17	revenue	revenue	NOUN
inlawrev-3479	98	18	code	code	NOUN
inlawrev-3479	98	19	in	in	ADP
inlawrev-3479	98	20	certain	certain	ADJ
inlawrev-3479	98	21	indiana	indiana	PROPN
inlawrev-3479	98	22	income	income	PROPN
inlawrev-3479	98	23	tax	tax	NOUN
inlawrev-3479	98	24	statutes	statute	NOUN
inlawrev-3479	98	25	.	.	PUNCT
inlawrev-3479	99	1	this	this	DET
inlawrev-3479	99	2	amendment	amendment	NOUN
inlawrev-3479	99	3	provides	provide	VERB
inlawrev-3479	99	4	that	that	SCONJ
inlawrev-3479	99	5	the	the	DET
inlawrev-3479	99	6	term	term	NOUN
inlawrev-3479	99	7	"	"	PUNCT
inlawrev-3479	99	8	internal	internal	ADJ
inlawrev-3479	99	9	revenue	revenue	NOUN
inlawrev-3479	99	10	code	code	NOUN
inlawrev-3479	99	11	"	"	PUNCT
inlawrev-3479	99	12	means	mean	VERB
inlawrev-3479	99	13	the	the	DET
inlawrev-3479	99	14	internal	internal	ADJ
inlawrev-3479	99	15	revenue	revenue	NOUN
inlawrev-3479	99	16	code	code	NOUN
inlawrev-3479	99	17	of	of	ADP
inlawrev-3479	99	18	1	1	NUM
inlawrev-3479	99	19	986	986	NUM
inlawrev-3479	99	20	ofthe	ofthe	NOUN
inlawrev-3479	99	21	united	united	PROPN
inlawrev-3479	99	22	states	states	PROPN
inlawrev-3479	99	23	of	of	ADP
inlawrev-3479	99	24	america	america	PROPN
inlawrev-3479	99	25	which	which	PRON
inlawrev-3479	99	26	was	be	AUX
inlawrev-3479	99	27	in	in	ADP
inlawrev-3479	99	28	effect	effect	NOUN
inlawrev-3479	99	29	on	on	ADP
inlawrev-3479	99	30	january	january	PROPN
inlawrev-3479	99	31	1	1	NUM
inlawrev-3479	99	32	,	,	PUNCT
inlawrev-3479	99	33	1999	1999	NUM
inlawrev-3479	99	34	.	.	PUNCT
inlawrev-3479	100	1	37	37	NUM
inlawrev-3479	100	2	this	this	DET
inlawrev-3479	100	3	amendment	amendment	NOUN
inlawrev-3479	100	4	applied	apply	VERB
inlawrev-3479	100	5	retroactively	retroactively	ADV
inlawrev-3479	100	6	as	as	ADP
inlawrev-3479	100	7	ofjanuary	ofjanuary	ADJ
inlawrev-3479	100	8	1	1	NUM
inlawrev-3479	100	9	,	,	PUNCT
inlawrev-3479	100	10	1999	1999	NUM
inlawrev-3479	100	11	38	38	NUM
inlawrev-3479	100	12	and	and	CCONJ
inlawrev-3479	100	13	similar	similar	ADJ
inlawrev-3479	100	14	amendments	amendment	NOUN
inlawrev-3479	100	15	have	have	AUX
inlawrev-3479	100	16	been	be	AUX
inlawrev-3479	100	17	made	make	VERB
inlawrev-3479	100	18	each	each	DET
inlawrev-3479	100	19	year	year	NOUN
inlawrev-3479	100	20	since	since	SCONJ
inlawrev-3479	100	21	the	the	DET
inlawrev-3479	100	22	enactment	enactment	NOUN
inlawrev-3479	100	23	ofthe	ofthe	PROPN
inlawrev-3479	100	24	indiana	indiana	PROPN
inlawrev-3479	100	25	adjusted	adjust	VERB
inlawrev-3479	100	26	gross	gross	ADJ
inlawrev-3479	100	27	income	income	NOUN
inlawrev-3479	100	28	tax	tax	NOUN
inlawrev-3479	100	29	.	.	PUNCT
inlawrev-3479	101	1	c.	c.	PROPN
inlawrev-3479	101	2	indiana	indiana	PROPN
inlawrev-3479	101	3	tax	tax	PROPN
inlawrev-3479	101	4	credits	credit	NOUN
inlawrev-3479	101	5	the	the	DET
inlawrev-3479	101	6	general	general	ADJ
inlawrev-3479	101	7	assembly	assembly	NOUN
inlawrev-3479	101	8	enacted	enact	VERB
inlawrev-3479	101	9	three	three	NUM
inlawrev-3479	101	10	laws	law	NOUN
inlawrev-3479	101	11	concerning	concern	VERB
inlawrev-3479	101	12	indiana	indiana	PROPN
inlawrev-3479	101	13	tax	tax	NOUN
inlawrev-3479	101	14	credits	credit	NOUN
inlawrev-3479	101	15	.	.	PUNCT
inlawrev-3479	102	1	first	first	ADV
inlawrev-3479	102	2	,	,	PUNCT
inlawrev-3479	102	3	the	the	DET
inlawrev-3479	102	4	general	general	ADJ
inlawrev-3479	102	5	assembly	assembly	NOUN
inlawrev-3479	102	6	amended	amend	VERB
inlawrev-3479	102	7	the	the	DET
inlawrev-3479	102	8	statute	statute	NOUN
inlawrev-3479	102	9	dealing	deal	VERB
inlawrev-3479	102	10	with	with	ADP
inlawrev-3479	102	11	the	the	DET
inlawrev-3479	102	12	enterprise	enterprise	NOUN
inlawrev-3479	102	13	zone	zone	NOUN
inlawrev-3479	102	14	loan	loan	NOUN
inlawrev-3479	102	15	interest	interest	NOUN
inlawrev-3479	102	16	credit	credit	NOUN
inlawrev-3479	102	17	.	.	PUNCT
inlawrev-3479	103	1	39	39	NUM
inlawrev-3479	104	1	the	the	DET
inlawrev-3479	104	2	current	current	ADJ
inlawrev-3479	104	3	law	law	NOUN
inlawrev-3479	104	4	provides	provide	VERB
inlawrev-3479	104	5	that	that	SCONJ
inlawrev-3479	104	6	a	a	DET
inlawrev-3479	104	7	taxpayer	taxpayer	NOUN
inlawrev-3479	104	8	is	be	AUX
inlawrev-3479	104	9	entitled	entitle	VERB
inlawrev-3479	104	10	to	to	ADP
inlawrev-3479	104	11	the	the	DET
inlawrev-3479	104	12	enterprise	enterprise	NOUN
inlawrev-3479	104	13	loan	loan	NOUN
inlawrev-3479	104	14	interest	interest	NOUN
inlawrev-3479	104	15	credit	credit	NOUN
inlawrev-3479	104	16	against	against	ADP
inlawrev-3479	104	17	certain	certain	ADJ
inlawrev-3479	104	18	tax	tax	NOUN
inlawrev-3479	104	19	liabilities	liability	NOUN
inlawrev-3479	104	20	40	40	NUM
inlawrev-3479	104	21	that	that	SCONJ
inlawrev-3479	104	22	the	the	DET
inlawrev-3479	104	23	taxpayer	taxpayer	NOUN
inlawrev-3479	104	24	owes	owe	VERB
inlawrev-3479	104	25	to	to	ADP
inlawrev-3479	104	26	the	the	DET
inlawrev-3479	104	27	state	state	NOUN
inlawrev-3479	104	28	ofindiana	ofindiana	PROPN
inlawrev-3479	104	29	ifthe	ifthe	PROPN
inlawrev-3479	104	30	taxpayer	taxpayer	PROPN
inlawrev-3479	104	31	receives	receive	VERB
inlawrev-3479	104	32	interest	interest	NOUN
inlawrev-3479	104	33	on	on	ADP
inlawrev-3479	104	34	a	a	DET
inlawrev-3479	104	35	qualified	qualified	ADJ
inlawrev-3479	104	36	loan	loan	NOUN
inlawrev-3479	104	37	.	.	PUNCT
inlawrev-3479	105	1	41	41	NUM
inlawrev-3479	105	2	specifically	specifically	ADV
inlawrev-3479	106	1	,	,	PUNCT
inlawrev-3479	106	2	the	the	DET
inlawrev-3479	106	3	amended	amend	VERB
inlawrev-3479	106	4	law	law	NOUN
inlawrev-3479	106	5	provides	provide	VERB
inlawrev-3479	106	6	that	that	SCONJ
inlawrev-3479	106	7	a	a	DET
inlawrev-3479	106	8	taxpayer	taxpayer	NOUN
inlawrev-3479	106	9	claiming	claim	VERB
inlawrev-3479	106	10	the	the	DET
inlawrev-3479	106	11	credit	credit	NOUN
inlawrev-3479	106	12	is	be	AUX
inlawrev-3479	106	13	required	require	VERB
inlawrev-3479	106	14	to	to	PART
inlawrev-3479	106	15	:	:	PUNCT
inlawrev-3479	106	16	pay	pay	VERB
inlawrev-3479	106	17	the	the	DET
inlawrev-3479	106	18	registration	registration	NOUN
inlawrev-3479	106	19	fee	fee	NOUN
inlawrev-3479	106	20	which	which	PRON
inlawrev-3479	106	21	is	be	AUX
inlawrev-3479	106	22	charged	charge	VERB
inlawrev-3479	106	23	to	to	ADP
inlawrev-3479	106	24	zone	zone	NOUN
inlawrev-3479	106	25	businesses	business	NOUN
inlawrev-3479	106	26	,	,	PUNCT
inlawrev-3479	106	27	42	42	NUM
inlawrev-3479	106	28	"	"	PUNCT
inlawrev-3479	106	29	provide	provide	VERB
inlawrev-3479	106	30	[	[	X
inlawrev-3479	106	31	]	]	X
inlawrev-3479	106	32	the	the	DET
inlawrev-3479	106	33	assistance	assistance	NOUN
inlawrev-3479	106	34	to	to	ADP
inlawrev-3479	106	35	urban	urban	ADJ
inlawrev-3479	106	36	enterprise	enterprise	NOUN
inlawrev-3479	106	37	associations	association	NOUN
inlawrev-3479	106	38	required	require	VERB
inlawrev-3479	106	39	from	from	ADP
inlawrev-3479	106	40	zone	zone	NOUN
inlawrev-3479	106	41	businesses	business	NOUN
inlawrev-3479	106	42	,	,	PUNCT
inlawrev-3479	106	43	"	"	PUNCT
inlawrev-3479	106	44	43	43	NUM
inlawrev-3479	106	45	and	and	CCONJ
inlawrev-3479	106	46	comply	comply	ADJ
inlawrev-3479	106	47	with	with	ADP
inlawrev-3479	106	48	any	any	DET
inlawrev-3479	106	49	requirements	requirement	NOUN
inlawrev-3479	106	50	adopted	adopt	VERB
inlawrev-3479	106	51	by	by	ADP
inlawrev-3479	106	52	the	the	DET
inlawrev-3479	106	53	enterprise	enterprise	NOUN
inlawrev-3479	106	54	zone	zone	NOUN
inlawrev-3479	106	55	board	board	NOUN
inlawrev-3479	106	56	for	for	ADP
inlawrev-3479	106	57	taxpayers	taxpayer	NOUN
inlawrev-3479	106	58	claiming	claim	VERB
inlawrev-3479	106	59	the	the	DET
inlawrev-3479	106	60	enterprise	enterprise	NOUN
inlawrev-3479	106	61	zone	zone	NOUN
inlawrev-3479	106	62	loan	loan	NOUN
inlawrev-3479	106	63	interest	interest	NOUN
inlawrev-3479	106	64	credit	credit	NOUN
inlawrev-3479	106	65	.	.	PUNCT
inlawrev-3479	107	1	44	44	NUM
inlawrev-3479	107	2	however	however	ADV
inlawrev-3479	107	3	,	,	PUNCT
inlawrev-3479	107	4	the	the	DET
inlawrev-3479	107	5	amended	amend	VERB
inlawrev-3479	107	6	law	law	NOUN
inlawrev-3479	107	7	provides	provide	VERB
inlawrev-3479	107	8	that	that	SCONJ
inlawrev-3479	107	9	ifa	ifa	PROPN
inlawrev-3479	107	10	taxpayer	taxpayer	PROPN
inlawrev-3479	107	11	is	be	AUX
inlawrev-3479	107	12	located	locate	VERB
inlawrev-3479	107	13	outside	outside	ADP
inlawrev-3479	107	14	an	an	DET
inlawrev-3479	107	15	enterprise	enterprise	NOUN
inlawrev-3479	107	16	zone	zone	NOUN
inlawrev-3479	107	17	,	,	PUNCT
inlawrev-3479	107	18	then	then	ADV
inlawrev-3479	107	19	the	the	DET
inlawrev-3479	107	20	taxpayer	taxpayer	NOUN
inlawrev-3479	107	21	is	be	AUX
inlawrev-3479	107	22	not	not	PART
inlawrev-3479	107	23	required	require	VERB
inlawrev-3479	107	24	to	to	PART
inlawrev-3479	107	25	reinvest	reinvest	VERB
inlawrev-3479	107	26	these	these	DET
inlawrev-3479	107	27	incentives	incentive	NOUN
inlawrev-3479	107	28	within	within	ADP
inlawrev-3479	107	29	the	the	DET
inlawrev-3479	107	30	enterprise	enterprise	NOUN
inlawrev-3479	107	31	zone	zone	NOUN
inlawrev-3479	107	32	,	,	PUNCT
inlawrev-3479	107	33	except	except	SCONJ
inlawrev-3479	107	34	with	with	ADP
inlawrev-3479	107	35	respect	respect	NOUN
inlawrev-3479	107	36	to	to	ADP
inlawrev-3479	107	37	the	the	DET
inlawrev-3479	107	38	payment	payment	NOUN
inlawrev-3479	107	39	ofthe	ofthe	NOUN
inlawrev-3479	107	40	registration	registration	NOUN
inlawrev-3479	107	41	fee	fee	NOUN
inlawrev-3479	107	42	and	and	CCONJ
inlawrev-3479	107	43	the	the	DET
inlawrev-3479	107	44	providing	providing	NOUN
inlawrev-3479	107	45	of	of	ADP
inlawrev-3479	107	46	assistance	assistance	NOUN
inlawrev-3479	107	47	to	to	ADP
inlawrev-3479	107	48	urban	urban	ADJ
inlawrev-3479	107	49	enterprise	enterprise	NOUN
inlawrev-3479	107	50	associations	association	NOUN
inlawrev-3479	107	51	.	.	PUNCT
inlawrev-3479	108	1	43	43	NUM
inlawrev-3479	108	2	these	these	DET
inlawrev-3479	108	3	requirements	requirement	NOUN
inlawrev-3479	108	4	apply	apply	VERB
inlawrev-3479	108	5	retroactively	retroactively	ADV
inlawrev-3479	108	6	as	as	ADV
inlawrev-3479	108	7	ofjanuary	ofjanuary	ADJ
inlawrev-3479	108	8	1	1	NUM
inlawrev-3479	108	9	,	,	PUNCT
inlawrev-3479	108	10	2000	2000	NUM
inlawrev-3479	108	11	.	.	PUNCT
inlawrev-3479	109	1	46	46	NUM
inlawrev-3479	110	1	the	the	DET
inlawrev-3479	110	2	general	general	ADJ
inlawrev-3479	110	3	assembly	assembly	NOUN
inlawrev-3479	110	4	also	also	ADV
inlawrev-3479	110	5	extended	extend	VERB
inlawrev-3479	110	6	the	the	DET
inlawrev-3479	110	7	expiration	expiration	NOUN
inlawrev-3479	110	8	date	date	NOUN
inlawrev-3479	110	9	of	of	ADP
inlawrev-3479	110	10	the	the	DET
inlawrev-3479	110	11	research	research	NOUN
inlawrev-3479	110	12	37	37	NUM
inlawrev-3479	110	13	.	.	PUNCT
inlawrev-3479	111	1	see	see	VERB
inlawrev-3479	111	2	i	i	PROPN
inlawrev-3479	111	3	d	d	PROPN
inlawrev-3479	111	4	§	§	PROPN
inlawrev-3479	111	5	6	6	NUM
inlawrev-3479	111	6	-	-	SYM
inlawrev-3479	111	7	3	3	NUM
inlawrev-3479	111	8	-	-	PUNCT
inlawrev-3479	111	9	1	1	NUM
inlawrev-3479	111	10	-	-	SYM
inlawrev-3479	111	11	1	1	NUM
inlawrev-3479	111	12	1(a	1(a	NUM
inlawrev-3479	111	13	)	)	PUNCT
inlawrev-3479	111	14	.	.	PUNCT
inlawrev-3479	112	1	38	38	NUM
inlawrev-3479	112	2	.	.	PUNCT
inlawrev-3479	113	1	see	see	VERB
inlawrev-3479	113	2	i	i	PRON
inlawrev-3479	113	3	d.	d.	PROPN
inlawrev-3479	113	4	§	§	PROPN
inlawrev-3479	113	5	6	6	NUM
inlawrev-3479	113	6	-	-	SYM
inlawrev-3479	113	7	3	3	NUM
inlawrev-3479	113	8	-	-	PUNCT
inlawrev-3479	113	9	1	1	NUM
inlawrev-3479	113	10	-	-	SYM
inlawrev-3479	113	11	11	11	NUM
inlawrev-3479	113	12	.	.	PUNCT
inlawrev-3479	114	1	39	39	NUM
inlawrev-3479	114	2	.	.	PUNCT
inlawrev-3479	115	1	see	see	VERB
inlawrev-3479	115	2	i	i	PROPN
inlawrev-3479	115	3	d	d	PROPN
inlawrev-3479	115	4	§	§	PROPN
inlawrev-3479	115	5	6	6	NUM
inlawrev-3479	115	6	-	-	SYM
inlawrev-3479	115	7	3.1	3.1	NUM
inlawrev-3479	115	8	-	-	SYM
inlawrev-3479	115	9	7	7	NUM
inlawrev-3479	115	10	.	.	NUM
inlawrev-3479	115	11	40	40	NUM
inlawrev-3479	115	12	.	.	PUNCT
inlawrev-3479	116	1	see	see	VERB
inlawrev-3479	116	2	i	i	PRON
inlawrev-3479	116	3	d.	d.	PROPN
inlawrev-3479	116	4	§	§	PROPN
inlawrev-3479	116	5	6	6	NUM
inlawrev-3479	116	6	-	-	SYM
inlawrev-3479	116	7	3.1	3.1	NUM
inlawrev-3479	116	8	-7	-7	NOUN
inlawrev-3479	116	9	-	-	PUNCT
inlawrev-3479	116	10	1	1	NUM
inlawrev-3479	116	11	.	.	PUNCT
inlawrev-3479	117	1	the	the	DET
inlawrev-3479	117	2	statute	statute	NOUN
inlawrev-3479	117	3	allows	allow	VERB
inlawrev-3479	117	4	the	the	DET
inlawrev-3479	117	5	taxpayer	taxpayer	NOUN
inlawrev-3479	117	6	to	to	PART
inlawrev-3479	117	7	take	take	VERB
inlawrev-3479	117	8	such	such	DET
inlawrev-3479	117	9	a	a	DET
inlawrev-3479	117	10	credit	credit	NOUN
inlawrev-3479	117	11	only	only	ADV
inlawrev-3479	117	12	against	against	ADP
inlawrev-3479	117	13	the	the	DET
inlawrev-3479	117	14	following	follow	VERB
inlawrev-3479	117	15	indiana	indiana	PROPN
inlawrev-3479	117	16	taxes	taxis	NOUN
inlawrev-3479	117	17	:	:	PUNCT
inlawrev-3479	117	18	the	the	DET
inlawrev-3479	117	19	gross	gross	ADJ
inlawrev-3479	117	20	income	income	NOUN
inlawrev-3479	117	21	tax	tax	NOUN
inlawrev-3479	117	22	,	,	PUNCT
inlawrev-3479	117	23	the	the	DET
inlawrev-3479	117	24	adjusted	adjust	VERB
inlawrev-3479	117	25	gross	gross	ADJ
inlawrev-3479	117	26	income	income	NOUN
inlawrev-3479	117	27	tax	tax	NOUN
inlawrev-3479	117	28	,	,	PUNCT
inlawrev-3479	117	29	the	the	DET
inlawrev-3479	117	30	supplemental	supplemental	ADJ
inlawrev-3479	117	31	net	net	ADJ
inlawrev-3479	117	32	income	income	NOUN
inlawrev-3479	117	33	tax	tax	NOUN
inlawrev-3479	117	34	,	,	PUNCT
inlawrev-3479	117	35	the	the	DET
inlawrev-3479	117	36	bank	bank	NOUN
inlawrev-3479	117	37	tax	tax	NOUN
inlawrev-3479	117	38	,	,	PUNCT
inlawrev-3479	117	39	the	the	DET
inlawrev-3479	117	40	savings	saving	NOUN
inlawrev-3479	117	41	and	and	CCONJ
inlawrev-3479	117	42	loan	loan	NOUN
inlawrev-3479	117	43	association	association	NOUN
inlawrev-3479	117	44	tax	tax	NOUN
inlawrev-3479	117	45	,	,	PUNCT
inlawrev-3479	117	46	the	the	DET
inlawrev-3479	117	47	insurance	insurance	NOUN
inlawrev-3479	117	48	premiums	premium	NOUN
inlawrev-3479	117	49	tax	tax	NOUN
inlawrev-3479	117	50	,	,	PUNCT
inlawrev-3479	117	51	and	and	CCONJ
inlawrev-3479	117	52	the	the	DET
inlawrev-3479	117	53	financial	financial	ADJ
inlawrev-3479	117	54	institutions	institution	NOUN
inlawrev-3479	117	55	tax	tax	NOUN
inlawrev-3479	117	56	.	.	PUNCT
inlawrev-3479	118	1	see	see	VERB
inlawrev-3479	118	2	i	i	PRON
inlawrev-3479	118	3	d.	d.	PROPN
inlawrev-3479	118	4	41	41	NUM
inlawrev-3479	118	5	.	.	PUNCT
inlawrev-3479	119	1	see	see	VERB
inlawrev-3479	119	2	i	i	PRON
inlawrev-3479	119	3	d.	d.	PROPN
inlawrev-3479	119	4	§	§	PROPN
inlawrev-3479	119	5	6	6	NUM
inlawrev-3479	119	6	-	-	SYM
inlawrev-3479	119	7	3.1	3.1	NUM
inlawrev-3479	119	8	-	-	PUNCT
inlawrev-3479	119	9	7	7	NUM
inlawrev-3479	119	10	-	-	SYM
inlawrev-3479	119	11	2	2	NUM
inlawrev-3479	119	12	;	;	PUNCT
inlawrev-3479	119	13	see	see	VERB
inlawrev-3479	119	14	also	also	ADV
inlawrev-3479	119	15	i	i	PROPN
inlawrev-3479	119	16	d.	d.	PROPN
inlawrev-3479	119	17	§	§	PROPN
inlawrev-3479	119	18	6	6	NUM
inlawrev-3479	119	19	-	-	SYM
inlawrev-3479	119	20	3.1	3.1	NUM
inlawrev-3479	119	21	-	-	PUNCT
inlawrev-3479	119	22	7	7	NUM
inlawrev-3479	119	23	-	-	SYM
inlawrev-3479	119	24	1	1	NUM
inlawrev-3479	119	25	(	(	PUNCT
inlawrev-3479	119	26	defining	define	VERB
inlawrev-3479	119	27	a	a	DET
inlawrev-3479	119	28	qualified	qualified	ADJ
inlawrev-3479	119	29	loan	loan	NOUN
inlawrev-3479	119	30	as	as	ADP
inlawrev-3479	119	31	"	"	PUNCT
inlawrev-3479	119	32	a	a	DET
inlawrev-3479	119	33	loan	loan	NOUN
inlawrev-3479	119	34	which	which	PRON
inlawrev-3479	119	35	is	be	AUX
inlawrev-3479	119	36	made	make	VERB
inlawrev-3479	119	37	to	to	ADP
inlawrev-3479	119	38	an	an	DET
inlawrev-3479	119	39	entity	entity	NOUN
inlawrev-3479	119	40	that	that	PRON
inlawrev-3479	119	41	uses	use	VERB
inlawrev-3479	119	42	the	the	DET
inlawrev-3479	119	43	loan	loan	NOUN
inlawrev-3479	119	44	proceeds	proceed	NOUN
inlawrev-3479	119	45	for	for	ADP
inlawrev-3479	119	46	:	:	PUNCT
inlawrev-3479	119	47	(	(	PUNCT
inlawrev-3479	119	48	1	1	X
inlawrev-3479	119	49	)	)	PUNCT
inlawrev-3479	119	50	a	a	DET
inlawrev-3479	119	51	purpose	purpose	NOUN
inlawrev-3479	119	52	that	that	PRON
inlawrev-3479	119	53	is	be	AUX
inlawrev-3479	119	54	directly	directly	ADV
inlawrev-3479	119	55	related	relate	VERB
inlawrev-3479	119	56	to	to	ADP
inlawrev-3479	119	57	a	a	DET
inlawrev-3479	119	58	business	business	NOUN
inlawrev-3479	119	59	located	locate	VERB
inlawrev-3479	119	60	in	in	ADP
inlawrev-3479	119	61	an	an	DET
inlawrev-3479	119	62	enterprise	enterprise	NOUN
inlawrev-3479	119	63	zone	zone	NOUN
inlawrev-3479	119	64	;	;	PUNCT
inlawrev-3479	119	65	(	(	PUNCT
inlawrev-3479	119	66	2	2	X
inlawrev-3479	119	67	)	)	PUNCT
inlawrev-3479	119	68	an	an	DET
inlawrev-3479	119	69	improvement	improvement	NOUN
inlawrev-3479	119	70	that	that	PRON
inlawrev-3479	119	71	increases	increase	VERB
inlawrev-3479	119	72	the	the	DET
inlawrev-3479	119	73	assessed	assess	VERB
inlawrev-3479	119	74	value	value	NOUN
inlawrev-3479	119	75	ofreal	ofreal	ADJ
inlawrev-3479	119	76	property	property	NOUN
inlawrev-3479	119	77	located	locate	VERB
inlawrev-3479	119	78	in	in	ADP
inlawrev-3479	119	79	an	an	DET
inlawrev-3479	119	80	enterprise	enterprise	NOUN
inlawrev-3479	119	81	zone	zone	NOUN
inlawrev-3479	119	82	;	;	PUNCT
inlawrev-3479	119	83	or	or	CCONJ
inlawrev-3479	119	84	(	(	PUNCT
inlawrev-3479	119	85	3	3	X
inlawrev-3479	119	86	)	)	PUNCT
inlawrev-3479	119	87	rehabilitation	rehabilitation	NOUN
inlawrev-3479	119	88	,	,	PUNCT
inlawrev-3479	119	89	repair	repair	NOUN
inlawrev-3479	119	90	,	,	PUNCT
inlawrev-3479	119	91	or	or	CCONJ
inlawrev-3479	119	92	,	,	PUNCT
inlawrev-3479	119	93	improvement	improvement	NOUN
inlawrev-3479	119	94	of	of	ADP
inlawrev-3479	119	95	a	a	DET
inlawrev-3479	119	96	residence	residence	NOUN
inlawrev-3479	119	97	"	"	PUNCT
inlawrev-3479	119	98	)	)	PUNCT
inlawrev-3479	119	99	.	.	PUNCT
inlawrev-3479	120	1	42	42	NUM
inlawrev-3479	120	2	.	.	PUNCT
inlawrev-3479	121	1	see	see	VERB
inlawrev-3479	121	2	i	i	PRON
inlawrev-3479	121	3	d.	d.	PROPN
inlawrev-3479	121	4	§	§	PROPN
inlawrev-3479	121	5	6	6	NUM
inlawrev-3479	121	6	-	-	SYM
inlawrev-3479	121	7	3.1	3.1	NUM
inlawrev-3479	121	8	-	-	PUNCT
inlawrev-3479	121	9	7	7	NUM
inlawrev-3479	121	10	-	-	PUNCT
inlawrev-3479	121	11	2(a)(2	2(a)(2	NUM
inlawrev-3479	121	12	)	)	PUNCT
inlawrev-3479	121	13	.	.	PUNCT
inlawrev-3479	122	1	the	the	DET
inlawrev-3479	122	2	amended	amend	VERB
inlawrev-3479	122	3	statute	statute	NOUN
inlawrev-3479	122	4	defines	define	VERB
inlawrev-3479	122	5	the	the	DET
inlawrev-3479	122	6	term	term	NOUN
inlawrev-3479	122	7	"	"	PUNCT
inlawrev-3479	122	8	zone	zone	NOUN
inlawrev-3479	122	9	business	business	NOUN
inlawrev-3479	122	10	"	"	PUNCT
inlawrev-3479	122	11	to	to	PART
inlawrev-3479	122	12	include	include	VERB
inlawrev-3479	122	13	any	any	DET
inlawrev-3479	122	14	entity	entity	NOUN
inlawrev-3479	122	15	that	that	PRON
inlawrev-3479	122	16	claims	claim	VERB
inlawrev-3479	122	17	certain	certain	ADJ
inlawrev-3479	122	18	tax	tax	NOUN
inlawrev-3479	122	19	benefits	benefit	NOUN
inlawrev-3479	122	20	available	available	ADJ
inlawrev-3479	122	21	to	to	ADP
inlawrev-3479	122	22	businesses	business	NOUN
inlawrev-3479	122	23	located	locate	VERB
inlawrev-3479	122	24	in	in	ADP
inlawrev-3479	122	25	an	an	DET
inlawrev-3479	122	26	enterprise	enterprise	NOUN
inlawrev-3479	122	27	zone	zone	NOUN
inlawrev-3479	122	28	.	.	PUNCT
inlawrev-3479	123	1	see	see	VERB
inlawrev-3479	123	2	i	i	PRON
inlawrev-3479	123	3	d.	d.	PROPN
inlawrev-3479	123	4	§	§	PROPN
inlawrev-3479	123	5	4	4	NUM
inlawrev-3479	123	6	-	-	SYM
inlawrev-3479	123	7	4	4	NUM
inlawrev-3479	123	8	-	-	NUM
inlawrev-3479	123	9	6.1	6.1	NUM
inlawrev-3479	123	10	-	-	SYM
inlawrev-3479	123	11	1.1	1.1	NUM
inlawrev-3479	123	12	.	.	PUNCT
inlawrev-3479	124	1	43	43	NUM
inlawrev-3479	124	2	.	.	PUNCT
inlawrev-3479	125	1	/</.	/</.	PROPN
inlawrev-3479	125	2	§	§	PROPN
inlawrev-3479	125	3	6	6	NUM
inlawrev-3479	125	4	-	-	SYM
inlawrev-3479	125	5	3.1	3.1	NUM
inlawrev-3479	125	6	-	-	PUNCT
inlawrev-3479	125	7	7	7	NUM
inlawrev-3479	125	8	-	-	PUNCT
inlawrev-3479	125	9	2(a)(3	2(a)(3	NUM
inlawrev-3479	125	10	)	)	PUNCT
inlawrev-3479	125	11	.	.	PUNCT
inlawrev-3479	126	1	44	44	NUM
inlawrev-3479	126	2	.	.	PUNCT
inlawrev-3479	127	1	see	see	VERB
inlawrev-3479	127	2	i	i	PRON
inlawrev-3479	127	3	d.	d.	PROPN
inlawrev-3479	127	4	§	§	PROPN
inlawrev-3479	127	5	§	§	PROPN
inlawrev-3479	127	6	4	4	NUM
inlawrev-3479	127	7	-	-	SYM
inlawrev-3479	127	8	4	4	NUM
inlawrev-3479	127	9	-	-	SYM
inlawrev-3479	127	10	6.1	6.1	NUM
inlawrev-3479	127	11	,	,	PUNCT
inlawrev-3479	127	12	6	6	NUM
inlawrev-3479	127	13	-	-	SYM
inlawrev-3479	127	14	3.1	3.1	NUM
inlawrev-3479	127	15	-	-	PUNCT
inlawrev-3479	127	16	7	7	NUM
inlawrev-3479	127	17	-	-	NUM
inlawrev-3479	127	18	2(a)(4	2(a)(4	NUM
inlawrev-3479	127	19	)	)	PUNCT
inlawrev-3479	127	20	.	.	PUNCT
inlawrev-3479	128	1	45	45	NUM
inlawrev-3479	128	2	.	.	PUNCT
inlawrev-3479	129	1	see	see	VERB
inlawrev-3479	129	2	i	i	PRON
inlawrev-3479	129	3	d.	d.	PROPN
inlawrev-3479	129	4	§	§	PROPN
inlawrev-3479	129	5	6	6	NUM
inlawrev-3479	129	6	-	-	SYM
inlawrev-3479	129	7	3.1	3.1	NUM
inlawrev-3479	129	8	-	-	PUNCT
inlawrev-3479	129	9	7	7	NUM
inlawrev-3479	129	10	-	-	SYM
inlawrev-3479	129	11	2	2	NUM
inlawrev-3479	129	12	.	.	NOUN
inlawrev-3479	129	13	46	46	NUM
inlawrev-3479	129	14	.	.	PUNCT
inlawrev-3479	130	1	see	see	VERB
inlawrev-3479	130	2	i	i	PRON
inlawrev-3479	130	3	d.	d.	PROPN
inlawrev-3479	130	4	§	§	PROPN
inlawrev-3479	130	5	§	§	PROPN
inlawrev-3479	130	6	4	4	NUM
inlawrev-3479	130	7	-	-	SYM
inlawrev-3479	130	8	4	4	NUM
inlawrev-3479	130	9	-	-	NUM
inlawrev-3479	130	10	6.1	6.1	NUM
inlawrev-3479	130	11	-	-	SYM
inlawrev-3479	130	12	1.1	1.1	NUM
inlawrev-3479	130	13	,	,	PUNCT
inlawrev-3479	130	14	6	6	NUM
inlawrev-3479	130	15	-	-	SYM
inlawrev-3479	130	16	3.1	3.1	NUM
inlawrev-3479	130	17	-	-	PUNCT
inlawrev-3479	130	18	7	7	NUM
inlawrev-3479	130	19	-	-	SYM
inlawrev-3479	130	20	2	2	NUM
inlawrev-3479	130	21	.	.	NOUN
inlawrev-3479	130	22	1	1	NUM
inlawrev-3479	130	23	008	008	NUM
inlawrev-3479	130	24	indiana	indiana	PROPN
inlawrev-3479	130	25	law	law	PROPN
inlawrev-3479	130	26	review	review	NOUN
inlawrev-3479	131	1	[	[	X
inlawrev-3479	131	2	vol	vol	NOUN
inlawrev-3479	131	3	.	.	PUNCT
inlawrev-3479	132	1	34	34	NUM
inlawrev-3479	132	2	:	:	SYM
inlawrev-3479	132	3	1	1	NUM
inlawrev-3479	132	4	003	003	NUM
inlawrev-3479	132	5	expense	expense	NOUN
inlawrev-3479	132	6	credit	credit	NOUN
inlawrev-3479	132	7	.	.	PUNCT
inlawrev-3479	133	1	47	47	NUM
inlawrev-3479	133	2	under	under	ADP
inlawrev-3479	133	3	the	the	DET
inlawrev-3479	133	4	new	new	ADJ
inlawrev-3479	133	5	provisions	provision	NOUN
inlawrev-3479	133	6	,	,	PUNCT
inlawrev-3479	133	7	a	a	DET
inlawrev-3479	133	8	taxpayer	taxpayer	NOUN
inlawrev-3479	133	9	who	who	PRON
inlawrev-3479	133	10	incurs	incur	VERB
inlawrev-3479	133	11	an	an	DET
inlawrev-3479	133	12	indiana	indiana	PROPN
inlawrev-3479	133	13	qualified	qualified	ADJ
inlawrev-3479	133	14	research	research	NOUN
inlawrev-3479	133	15	expense	expense	NOUN
inlawrev-3479	133	16	48	48	NUM
inlawrev-3479	133	17	in	in	ADP
inlawrev-3479	133	18	a	a	DET
inlawrev-3479	133	19	particular	particular	ADJ
inlawrev-3479	133	20	taxable	taxable	ADJ
inlawrev-3479	133	21	year	year	NOUN
inlawrev-3479	133	22	is	be	AUX
inlawrev-3479	133	23	entitled	entitle	VERB
inlawrev-3479	133	24	to	to	ADP
inlawrev-3479	133	25	a	a	DET
inlawrev-3479	133	26	research	research	NOUN
inlawrev-3479	133	27	expense	expense	NOUN
inlawrev-3479	133	28	credit	credit	NOUN
inlawrev-3479	133	29	against	against	ADP
inlawrev-3479	133	30	the	the	DET
inlawrev-3479	133	31	indiana	indiana	PROPN
inlawrev-3479	133	32	gross	gross	ADJ
inlawrev-3479	133	33	income	income	NOUN
inlawrev-3479	133	34	tax	tax	NOUN
inlawrev-3479	133	35	,	,	PUNCT
inlawrev-3479	133	36	the	the	DET
inlawrev-3479	133	37	indiana	indiana	PROPN
inlawrev-3479	133	38	adjusted	adjust	VERB
inlawrev-3479	133	39	gross	gross	ADJ
inlawrev-3479	133	40	income	income	NOUN
inlawrev-3479	133	41	tax	tax	NOUN
inlawrev-3479	133	42	,	,	PUNCT
inlawrev-3479	133	43	and	and	CCONJ
inlawrev-3479	133	44	the	the	DET
inlawrev-3479	133	45	indiana	indiana	PROPN
inlawrev-3479	133	46	supplemental	supplemental	PROPN
inlawrev-3479	133	47	net	net	ADJ
inlawrev-3479	133	48	income	income	NOUN
inlawrev-3479	133	49	tax	tax	NOUN
inlawrev-3479	133	50	for	for	ADP
inlawrev-3479	133	51	the	the	DET
inlawrev-3479	133	52	taxable	taxable	ADJ
inlawrev-3479	133	53	year	year	NOUN
inlawrev-3479	133	54	.	.	PUNCT
inlawrev-3479	134	1	49	49	NUM
inlawrev-3479	134	2	prior	prior	ADV
inlawrev-3479	134	3	to	to	ADP
inlawrev-3479	134	4	the	the	DET
inlawrev-3479	134	5	amendment	amendment	NOUN
inlawrev-3479	134	6	,	,	PUNCT
inlawrev-3479	134	7	the	the	DET
inlawrev-3479	134	8	credit	credit	NOUN
inlawrev-3479	134	9	was	be	AUX
inlawrev-3479	134	10	scheduled	schedule	VERB
inlawrev-3479	134	11	to	to	PART
inlawrev-3479	134	12	expire	expire	VERB
inlawrev-3479	134	13	on	on	ADP
inlawrev-3479	134	14	december	december	PROPN
inlawrev-3479	134	15	3	3	NUM
inlawrev-3479	134	16	1	1	NUM
inlawrev-3479	134	17	,	,	PUNCT
inlawrev-3479	134	18	1	1	NUM
inlawrev-3479	134	19	999	999	NUM
inlawrev-3479	134	20	,	,	PUNCT
inlawrev-3479	134	21	50	50	NUM
inlawrev-3479	134	22	but	but	CCONJ
inlawrev-3479	134	23	the	the	DET
inlawrev-3479	134	24	amended	amend	VERB
inlawrev-3479	134	25	statute	statute	NOUN
inlawrev-3479	134	26	provides	provide	VERB
inlawrev-3479	134	27	that	that	SCONJ
inlawrev-3479	134	28	the	the	DET
inlawrev-3479	134	29	credit	credit	NOUN
inlawrev-3479	134	30	is	be	AUX
inlawrev-3479	134	31	to	to	PART
inlawrev-3479	134	32	expire	expire	VERB
inlawrev-3479	134	33	for	for	ADP
inlawrev-3479	134	34	expenses	expense	NOUN
inlawrev-3479	134	35	incurred	incur	VERB
inlawrev-3479	134	36	after	after	ADP
inlawrev-3479	134	37	december	december	PROPN
inlawrev-3479	134	38	31	31	NUM
inlawrev-3479	134	39	,	,	PUNCT
inlawrev-3479	134	40	2002	2002	NUM
inlawrev-3479	134	41	.	.	PUNCT
inlawrev-3479	135	1	5i	5i	NUM
inlawrev-3479	135	2	the	the	DET
inlawrev-3479	135	3	third	third	ADJ
inlawrev-3479	135	4	provision	provision	NOUN
inlawrev-3479	135	5	amended	amend	VERB
inlawrev-3479	135	6	the	the	DET
inlawrev-3479	135	7	statute	statute	NOUN
inlawrev-3479	135	8	concerning	concern	VERB
inlawrev-3479	135	9	the	the	DET
inlawrev-3479	135	10	economic	economic	ADJ
inlawrev-3479	135	11	development	development	NOUN
inlawrev-3479	135	12	for	for	ADP
inlawrev-3479	135	13	a	a	DET
inlawrev-3479	135	14	growing	grow	VERB
inlawrev-3479	135	15	economy	economy	NOUN
inlawrev-3479	135	16	(	(	PUNCT
inlawrev-3479	135	17	edge	edge	NOUN
inlawrev-3479	135	18	)	)	PUNCT
inlawrev-3479	135	19	tax	tax	NOUN
inlawrev-3479	135	20	credit.52	credit.52	NOUN
inlawrev-3479	135	21	generally	generally	ADV
inlawrev-3479	135	22	,	,	PUNCT
inlawrev-3479	135	23	a	a	DET
inlawrev-3479	135	24	taxpayer	taxpayer	NOUN
inlawrev-3479	135	25	is	be	AUX
inlawrev-3479	135	26	entitled	entitle	VERB
inlawrev-3479	135	27	to	to	ADP
inlawrev-3479	135	28	a	a	DET
inlawrev-3479	135	29	credit	credit	NOUN
inlawrev-3479	135	30	against	against	ADP
inlawrev-3479	135	31	certain	certain	ADJ
inlawrev-3479	135	32	indiana	indiana	PROPN
inlawrev-3479	135	33	tax	tax	NOUN
inlawrev-3479	135	34	liabilities	liability	NOUN
inlawrev-3479	135	35	33	33	NUM
inlawrev-3479	135	36	that	that	PRON
inlawrev-3479	135	37	arose	arise	VERB
inlawrev-3479	135	38	after	after	ADP
inlawrev-3479	135	39	december	december	PROPN
inlawrev-3479	135	40	31	31	NUM
inlawrev-3479	135	41	,	,	PUNCT
inlawrev-3479	135	42	1993	1993	NUM
inlawrev-3479	135	43	,	,	PUNCT
inlawrev-3479	135	44	and	and	CCONJ
inlawrev-3479	135	45	that	that	SCONJ
inlawrev-3479	135	46	the	the	DET
inlawrev-3479	135	47	taxpayer	taxpayer	NOUN
inlawrev-3479	135	48	owes	owe	VERB
inlawrev-3479	135	49	to	to	ADP
inlawrev-3479	135	50	indiana	indiana	PROPN
inlawrev-3479	135	51	,	,	PUNCT
inlawrev-3479	135	52	if	if	SCONJ
inlawrev-3479	135	53	the	the	DET
inlawrev-3479	135	54	taxpayer	taxpayer	NOUN
inlawrev-3479	135	55	is	be	AUX
inlawrev-3479	135	56	awarded	award	VERB
inlawrev-3479	135	57	an	an	DET
inlawrev-3479	135	58	edge	edge	NOUN
inlawrev-3479	135	59	tax	tax	NOUN
inlawrev-3479	135	60	credit	credit	NOUN
inlawrev-3479	135	61	by	by	ADP
inlawrev-3479	135	62	the	the	DET
inlawrev-3479	135	63	edge	edge	NOUN
inlawrev-3479	135	64	board	board	NOUN
inlawrev-3479	135	65	for	for	ADP
inlawrev-3479	135	66	that	that	DET
inlawrev-3479	135	67	taxable	taxable	ADJ
inlawrev-3479	135	68	year.54	year.54	NOUN
inlawrev-3479	135	69	the	the	DET
inlawrev-3479	135	70	amended	amend	VERB
inlawrev-3479	135	71	statute	statute	NOUN
inlawrev-3479	135	72	permits	permit	VERB
inlawrev-3479	135	73	the	the	DET
inlawrev-3479	135	74	edge	edge	NOUN
inlawrev-3479	135	75	board	board	NOUN
inlawrev-3479	135	76	to	to	PART
inlawrev-3479	135	77	award	award	VERB
inlawrev-3479	135	78	an	an	DET
inlawrev-3479	135	79	edge	edge	NOUN
inlawrev-3479	135	80	tax	tax	NOUN
inlawrev-3479	135	81	credit	credit	NOUN
inlawrev-3479	135	82	for	for	ADP
inlawrev-3479	135	83	a	a	DET
inlawrev-3479	135	84	specific	specific	ADJ
inlawrev-3479	135	85	project	project	NOUN
inlawrev-3479	135	86	located	locate	VERB
inlawrev-3479	135	87	in	in	ADP
inlawrev-3479	135	88	hamilton	hamilton	PROPN
inlawrev-3479	135	89	county	county	PROPN
inlawrev-3479	135	90	,	,	PUNCT
inlawrev-3479	135	91	indiana	indiana	PROPN
inlawrev-3479	135	92	,	,	PUNCT
inlawrev-3479	135	93	to	to	ADP
inlawrev-3479	135	94	a	a	DET
inlawrev-3479	135	95	nonprofit	nonprofit	ADJ
inlawrev-3479	135	96	organization	organization	NOUN
inlawrev-3479	135	97	that	that	PRON
inlawrev-3479	135	98	is	be	AUX
inlawrev-3479	135	99	a	a	DET
inlawrev-3479	135	100	high	high	ADJ
inlawrev-3479	135	101	growth	growth	NOUN
inlawrev-3479	135	102	company	company	NOUN
inlawrev-3479	135	103	with	with	ADP
inlawrev-3479	135	104	high	high	ADJ
inlawrev-3479	135	105	skilled	skilled	ADJ
inlawrev-3479	135	106	jobs55	jobs55	NOUN
inlawrev-3479	135	107	and	and	CCONJ
inlawrev-3479	135	108	that	that	PRON
inlawrev-3479	135	109	pays	pay	VERB
inlawrev-3479	135	110	wages	wage	NOUN
inlawrev-3479	135	111	of	of	ADP
inlawrev-3479	135	112	at	at	ADV
inlawrev-3479	135	113	least	least	ADV
inlawrev-3479	135	114	seventy	seventy	NUM
inlawrev-3479	135	115	-	-	PUNCT
inlawrev-3479	135	116	five	five	NUM
inlawrev-3479	135	117	percent	percent	NOUN
inlawrev-3479	135	118	of	of	ADP
inlawrev-3479	135	119	the	the	DET
inlawrev-3479	135	120	organization	organization	NOUN
inlawrev-3479	135	121	's	's	PART
inlawrev-3479	135	122	total	total	ADJ
inlawrev-3479	135	123	workforce	workforce	NOUN
inlawrev-3479	135	124	in	in	ADP
inlawrev-3479	135	125	indiana	indiana	PROPN
inlawrev-3479	135	126	and	and	CCONJ
inlawrev-3479	135	127	which	which	PRON
inlawrev-3479	135	128	wages	wage	NOUN
inlawrev-3479	135	129	are	be	AUX
inlawrev-3479	135	130	equal	equal	ADJ
inlawrev-3479	135	131	to	to	ADP
inlawrev-3479	135	132	at	at	ADV
inlawrev-3479	135	133	least	least	ADV
inlawrev-3479	135	134	two	two	NUM
inlawrev-3479	135	135	hundred	hundred	NUM
inlawrev-3479	135	136	percent	percent	NOUN
inlawrev-3479	135	137	of	of	ADP
inlawrev-3479	135	138	the	the	DET
inlawrev-3479	135	139	average	average	ADJ
inlawrev-3479	135	140	county	county	NOUN
inlawrev-3479	135	141	wage	wage	NOUN
inlawrev-3479	135	142	,	,	PUNCT
inlawrev-3479	135	143	as	as	SCONJ
inlawrev-3479	135	144	determined	determine	VERB
inlawrev-3479	135	145	by	by	ADP
inlawrev-3479	135	146	the	the	DET
inlawrev-3479	135	147	indiana	indiana	PROPN
inlawrev-3479	135	148	department	department	PROPN
inlawrev-3479	135	149	of	of	ADP
inlawrev-3479	135	150	commerce	commerce	PROPN
inlawrev-3479	135	151	,	,	PUNCT
inlawrev-3479	135	152	in	in	ADP
inlawrev-3479	135	153	the	the	DET
inlawrev-3479	135	154	county	county	NOUN
inlawrev-3479	135	155	where	where	SCONJ
inlawrev-3479	135	156	the	the	DET
inlawrev-3479	135	157	project	project	NOUN
inlawrev-3479	135	158	for	for	ADP
inlawrev-3479	135	159	which	which	PRON
inlawrev-3479	135	160	the	the	DET
inlawrev-3479	135	161	credit	credit	NOUN
inlawrev-3479	135	162	is	be	AUX
inlawrev-3479	135	163	granted	grant	VERB
inlawrev-3479	135	164	will	will	AUX
inlawrev-3479	135	165	be	be	AUX
inlawrev-3479	135	166	located	locate	VERB
inlawrev-3479	135	167	.	.	PUNCT
inlawrev-3479	136	1	further	far	ADV
inlawrev-3479	136	2	,	,	PUNCT
inlawrev-3479	136	3	the	the	DET
inlawrev-3479	136	4	organization	organization	NOUN
inlawrev-3479	136	5	must	must	AUX
inlawrev-3479	136	6	make	make	VERB
inlawrev-3479	136	7	an	an	DET
inlawrev-3479	136	8	investment	investment	NOUN
inlawrev-3479	136	9	of	of	ADP
inlawrev-3479	136	10	at	at	ADV
inlawrev-3479	136	11	least	least	ADJ
inlawrev-3479	136	12	fifty	fifty	NUM
inlawrev-3479	136	13	million	million	NUM
inlawrev-3479	136	14	dollars	dollar	NOUN
inlawrev-3479	136	15	in	in	ADP
inlawrev-3479	136	16	capital	capital	NOUN
inlawrev-3479	136	17	assets	asset	NOUN
inlawrev-3479	136	18	and	and	CCONJ
inlawrev-3479	136	19	the	the	DET
inlawrev-3479	136	20	affected	affected	ADJ
inlawrev-3479	136	21	political	political	ADJ
inlawrev-3479	136	22	subdivision	subdivision	NOUN
inlawrev-3479	136	23	must	must	AUX
inlawrev-3479	136	24	provide	provide	VERB
inlawrev-3479	136	25	substantial	substantial	ADJ
inlawrev-3479	136	26	financial	financial	ADJ
inlawrev-3479	136	27	assistance	assistance	NOUN
inlawrev-3479	136	28	to	to	ADP
inlawrev-3479	136	29	the	the	DET
inlawrev-3479	136	30	project	project	NOUN
inlawrev-3479	136	31	.	.	PUNCT
inlawrev-3479	137	1	also	also	ADV
inlawrev-3479	137	2	,	,	PUNCT
inlawrev-3479	137	3	the	the	DET
inlawrev-3479	137	4	incremental	incremental	ADJ
inlawrev-3479	137	5	payroll	payroll	NOUN
inlawrev-3479	137	6	attributable	attributable	ADJ
inlawrev-3479	137	7	to	to	ADP
inlawrev-3479	137	8	the	the	DET
inlawrev-3479	137	9	project	project	NOUN
inlawrev-3479	137	10	must	must	AUX
inlawrev-3479	137	11	be	be	AUX
inlawrev-3479	137	12	at	at	ADV
inlawrev-3479	137	13	least	least	ADJ
inlawrev-3479	137	14	ten	ten	NUM
inlawrev-3479	137	15	million	million	NUM
inlawrev-3479	137	16	dollars	dollar	NOUN
inlawrev-3479	137	17	annually	annually	ADV
inlawrev-3479	137	18	and	and	CCONJ
inlawrev-3479	137	19	the	the	DET
inlawrev-3479	137	20	organization	organization	NOUN
inlawrev-3479	137	21	must	must	AUX
inlawrev-3479	137	22	agree	agree	VERB
inlawrev-3479	137	23	to	to	PART
inlawrev-3479	137	24	pay	pay	VERB
inlawrev-3479	137	25	the	the	DET
inlawrev-3479	137	26	ad	ad	NOUN
inlawrev-3479	137	27	valorem	valorem	VERB
inlawrev-3479	137	28	property	property	NOUN
inlawrev-3479	137	29	taxes	taxis	NOUN
inlawrev-3479	137	30	on	on	ADP
inlawrev-3479	137	31	the	the	DET
inlawrev-3479	137	32	organization	organization	NOUN
inlawrev-3479	137	33	's	's	PART
inlawrev-3479	137	34	real	real	ADJ
inlawrev-3479	137	35	property	property	NOUN
inlawrev-3479	137	36	and	and	CCONJ
inlawrev-3479	137	37	personal	personal	ADJ
inlawrev-3479	137	38	property	property	NOUN
inlawrev-3479	137	39	that	that	PRON
inlawrev-3479	137	40	would	would	AUX
inlawrev-3479	137	41	otherwise	otherwise	ADV
inlawrev-3479	137	42	be	be	AUX
inlawrev-3479	137	43	exempt	exempt	ADJ
inlawrev-3479	137	44	under	under	ADP
inlawrev-3479	137	45	section	section	NOUN
inlawrev-3479	137	46	61	61	NUM
inlawrev-3479	137	47	.	.	NOUN
inlawrev-3479	137	48	1	1	NUM
inlawrev-3479	137	49	1	1	NUM
inlawrev-3479	137	50	ofthe	ofthe	PROPN
inlawrev-3479	137	51	indiana	indiana	PROPN
inlawrev-3479	137	52	code	code	PROPN
inlawrev-3479	137	53	.	.	PUNCT
inlawrev-3479	138	1	in	in	ADP
inlawrev-3479	138	2	addition	addition	NOUN
inlawrev-3479	138	3	,	,	PUNCT
inlawrev-3479	138	4	the	the	DET
inlawrev-3479	138	5	organization	organization	NOUN
inlawrev-3479	138	6	must	must	AUX
inlawrev-3479	138	7	not	not	PART
inlawrev-3479	138	8	receive	receive	VERB
inlawrev-3479	138	9	any	any	DET
inlawrev-3479	138	10	deductions	deduction	NOUN
inlawrev-3479	138	11	from	from	ADP
inlawrev-3479	138	12	the	the	DET
inlawrev-3479	138	13	assessed	assess	VERB
inlawrev-3479	138	14	value	value	NOUN
inlawrev-3479	138	15	ofthe	ofthe	NOUN
inlawrev-3479	138	16	organization	organization	NOUN
inlawrev-3479	138	17	's	's	PART
inlawrev-3479	138	18	real	real	ADJ
inlawrev-3479	138	19	property	property	NOUN
inlawrev-3479	138	20	and	and	CCONJ
inlawrev-3479	138	21	personal	personal	ADJ
inlawrev-3479	138	22	property	property	NOUN
inlawrev-3479	138	23	under	under	ADP
inlawrev-3479	138	24	sections	section	NOUN
inlawrev-3479	138	25	61	61	NUM
inlawrev-3479	138	26	.	.	PUNCT
inlawrev-3479	138	27	1	1	NUM
inlawrev-3479	138	28	1	1	NUM
inlawrev-3479	138	29	2	2	NUM
inlawrev-3479	138	30	or	or	CCONJ
inlawrev-3479	138	31	61	61	NUM
inlawrev-3479	138	32	.	.	NOUN
inlawrev-3479	138	33	1	1	NUM
inlawrev-3479	138	34	1	1	NUM
inlawrev-3479	138	35	2	2	NUM
inlawrev-3479	138	36	.	.	NOUN
inlawrev-3479	138	37	1	1	NUM
inlawrev-3479	138	38	ofthe	ofthe	PROPN
inlawrev-3479	138	39	indiana	indiana	PROPN
inlawrev-3479	138	40	code	code	PROPN
inlawrev-3479	138	41	and	and	CCONJ
inlawrev-3479	138	42	the	the	DET
inlawrev-3479	138	43	organization	organization	NOUN
inlawrev-3479	138	44	must	must	AUX
inlawrev-3479	138	45	pay	pay	VERB
inlawrev-3479	138	46	all	all	PRON
inlawrev-3479	138	47	of	of	ADP
inlawrev-3479	138	48	its	its	PRON
inlawrev-3479	138	49	ad	ad	NOUN
inlawrev-3479	138	50	valorem	valorem	VERB
inlawrev-3479	138	51	property	property	NOUN
inlawrev-3479	138	52	taxes	taxis	NOUN
inlawrev-3479	138	53	to	to	ADP
inlawrev-3479	138	54	the	the	DET
inlawrev-3479	138	55	taxing	tax	VERB
inlawrev-3479	138	56	units	unit	NOUN
inlawrev-3479	138	57	in	in	ADP
inlawrev-3479	138	58	the	the	DET
inlawrev-3479	138	59	taxing	tax	VERB
inlawrev-3479	138	60	district	district	NOUN
inlawrev-3479	138	61	in	in	ADP
inlawrev-3479	138	62	which	which	PRON
inlawrev-3479	138	63	the	the	DET
inlawrev-3479	138	64	project	project	NOUN
inlawrev-3479	138	65	is	be	AUX
inlawrev-3479	138	66	located	locate	VERB
inlawrev-3479	138	67	.	.	PUNCT
inlawrev-3479	139	1	56	56	NUM
inlawrev-3479	139	2	the	the	DET
inlawrev-3479	139	3	legislative	legislative	ADJ
inlawrev-3479	139	4	services	service	NOUN
inlawrev-3479	139	5	agency	agency	NOUN
inlawrev-3479	139	6	estimates	estimate	VERB
inlawrev-3479	139	7	that	that	SCONJ
inlawrev-3479	139	8	47	47	NUM
inlawrev-3479	139	9	.	.	PUNCT
inlawrev-3479	140	1	see	see	VERB
inlawrev-3479	140	2	i	i	PRON
inlawrev-3479	140	3	d.	d.	PROPN
inlawrev-3479	140	4	§	§	PROPN
inlawrev-3479	140	5	6	6	NUM
inlawrev-3479	140	6	-	-	SYM
inlawrev-3479	140	7	3.1	3.1	NUM
inlawrev-3479	140	8	-	-	SYM
inlawrev-3479	140	9	4	4	NUM
inlawrev-3479	140	10	.	.	NUM
inlawrev-3479	140	11	48	48	NUM
inlawrev-3479	140	12	.	.	PUNCT
inlawrev-3479	141	1	see	see	VERB
inlawrev-3479	141	2	i	i	PRON
inlawrev-3479	141	3	d.	d.	PROPN
inlawrev-3479	141	4	§	§	PROPN
inlawrev-3479	141	5	6	6	NUM
inlawrev-3479	141	6	-	-	SYM
inlawrev-3479	141	7	3.1	3.1	NUM
inlawrev-3479	141	8	-	-	PUNCT
inlawrev-3479	141	9	4	4	NUM
inlawrev-3479	141	10	-	-	SYM
inlawrev-3479	141	11	1	1	NUM
inlawrev-3479	141	12	(	(	PUNCT
inlawrev-3479	141	13	defining	define	VERB
inlawrev-3479	141	14	"	"	PUNCT
inlawrev-3479	141	15	indiana	indiana	PROPN
inlawrev-3479	141	16	qualified	qualified	ADJ
inlawrev-3479	141	17	research	research	NOUN
inlawrev-3479	141	18	expense	expense	NOUN
inlawrev-3479	141	19	"	"	PUNCT
inlawrev-3479	141	20	as	as	ADP
inlawrev-3479	141	21	an	an	DET
inlawrev-3479	141	22	expense	expense	NOUN
inlawrev-3479	141	23	incurred	incur	VERB
inlawrev-3479	141	24	for	for	ADP
inlawrev-3479	141	25	research	research	NOUN
inlawrev-3479	141	26	conducted	conduct	VERB
inlawrev-3479	141	27	in	in	ADP
inlawrev-3479	141	28	indiana	indiana	PROPN
inlawrev-3479	141	29	;	;	PUNCT
inlawrev-3479	141	30	and	and	CCONJ
inlawrev-3479	141	31	"	"	PUNCT
inlawrev-3479	141	32	qualified	qualified	ADJ
inlawrev-3479	141	33	research	research	NOUN
inlawrev-3479	141	34	expense	expense	NOUN
inlawrev-3479	141	35	"	"	PUNCT
inlawrev-3479	141	36	as	as	ADP
inlawrev-3479	141	37	an	an	DET
inlawrev-3479	141	38	expense	expense	NOUN
inlawrev-3479	141	39	as	as	SCONJ
inlawrev-3479	141	40	defined	define	VERB
inlawrev-3479	141	41	in	in	ADP
inlawrev-3479	141	42	26	26	NUM
inlawrev-3479	141	43	u.s.c	u.s.c	ADJ
inlawrev-3479	141	44	.	.	PUNCT
inlawrev-3479	142	1	§	§	PROPN
inlawrev-3479	142	2	41(b	41(b	NUM
inlawrev-3479	142	3	)	)	PUNCT
inlawrev-3479	142	4	(	(	PUNCT
inlawrev-3479	142	5	2000	2000	NUM
inlawrev-3479	142	6	)	)	PUNCT
inlawrev-3479	142	7	)	)	PUNCT
inlawrev-3479	142	8	.	.	PUNCT
inlawrev-3479	143	1	49	49	NUM
inlawrev-3479	143	2	.	.	PUNCT
inlawrev-3479	144	1	see	see	VERB
inlawrev-3479	145	1	i	i	PROPN
inlawrev-3479	145	2	d	d	PROPN
inlawrev-3479	145	3	§	§	PROPN
inlawrev-3479	145	4	6	6	NUM
inlawrev-3479	145	5	-	-	SYM
inlawrev-3479	145	6	3.1	3.1	NUM
inlawrev-3479	145	7	-4	-4	NOUN
inlawrev-3479	145	8	-	-	NOUN
inlawrev-3479	145	9	2(a	2(a	NUM
inlawrev-3479	145	10	)	)	PUNCT
inlawrev-3479	145	11	.	.	PUNCT
inlawrev-3479	146	1	50	50	NUM
inlawrev-3479	146	2	.	.	PUNCT
inlawrev-3479	146	3	see	see	VERB
inlawrev-3479	146	4	i	i	PROPN
inlawrev-3479	146	5	d	d	PROPN
inlawrev-3479	146	6	§	§	PROPN
inlawrev-3479	146	7	6	6	NUM
inlawrev-3479	146	8	-	-	SYM
inlawrev-3479	146	9	3.1	3.1	NUM
inlawrev-3479	146	10	-	-	PUNCT
inlawrev-3479	146	11	4	4	NUM
inlawrev-3479	146	12	-	-	SYM
inlawrev-3479	146	13	6	6	NUM
inlawrev-3479	146	14	.	.	NOUN
inlawrev-3479	146	15	51	51	NUM
inlawrev-3479	146	16	.	.	PUNCT
inlawrev-3479	147	1	see	see	VERB
inlawrev-3479	147	2	i	i	PROPN
inlawrev-3479	147	3	d	d	PROPN
inlawrev-3479	147	4	52	52	NUM
inlawrev-3479	147	5	.	.	PUNCT
inlawrev-3479	148	1	see	see	VERB
inlawrev-3479	148	2	i	i	PROPN
inlawrev-3479	148	3	d	d	PROPN
inlawrev-3479	148	4	§	§	PROPN
inlawrev-3479	148	5	6	6	NUM
inlawrev-3479	148	6	-	-	SYM
inlawrev-3479	148	7	3.1	3.1	NUM
inlawrev-3479	148	8	-	-	SYM
inlawrev-3479	148	9	13	13	NUM
inlawrev-3479	148	10	.	.	PUNCT
inlawrev-3479	149	1	53	53	NUM
inlawrev-3479	149	2	.	.	PUNCT
inlawrev-3479	150	1	see	see	VERB
inlawrev-3479	150	2	i	i	PRON
inlawrev-3479	150	3	d.	d.	PROPN
inlawrev-3479	150	4	§	§	PROPN
inlawrev-3479	150	5	6	6	NUM
inlawrev-3479	150	6	-	-	SYM
inlawrev-3479	150	7	3.1	3.1	NUM
inlawrev-3479	150	8	-	-	SYM
inlawrev-3479	150	9	13	13	NUM
inlawrev-3479	150	10	-	-	SYM
inlawrev-3479	150	11	9	9	NUM
inlawrev-3479	150	12	.	.	PUNCT
inlawrev-3479	151	1	the	the	DET
inlawrev-3479	151	2	statute	statute	NOUN
inlawrev-3479	151	3	allows	allow	VERB
inlawrev-3479	151	4	the	the	DET
inlawrev-3479	151	5	taxpayer	taxpayer	NOUN
inlawrev-3479	151	6	to	to	PART
inlawrev-3479	151	7	take	take	VERB
inlawrev-3479	151	8	such	such	ADJ
inlawrev-3479	151	9	tax	tax	NOUN
inlawrev-3479	151	10	credit	credit	NOUN
inlawrev-3479	151	11	only	only	ADV
inlawrev-3479	151	12	against	against	ADP
inlawrev-3479	151	13	the	the	DET
inlawrev-3479	151	14	following	follow	VERB
inlawrev-3479	151	15	indiana	indiana	PROPN
inlawrev-3479	151	16	taxes	taxis	NOUN
inlawrev-3479	151	17	:	:	PUNCT
inlawrev-3479	151	18	the	the	DET
inlawrev-3479	151	19	gross	gross	ADJ
inlawrev-3479	151	20	income	income	NOUN
inlawrev-3479	151	21	tax	tax	NOUN
inlawrev-3479	151	22	;	;	PUNCT
inlawrev-3479	151	23	the	the	DET
inlawrev-3479	151	24	adjusted	adjust	VERB
inlawrev-3479	151	25	gross	gross	ADJ
inlawrev-3479	151	26	income	income	NOUN
inlawrev-3479	151	27	tax	tax	NOUN
inlawrev-3479	151	28	;	;	PUNCT
inlawrev-3479	151	29	the	the	DET
inlawrev-3479	151	30	supplemental	supplemental	ADJ
inlawrev-3479	151	31	net	net	ADJ
inlawrev-3479	151	32	income	income	NOUN
inlawrev-3479	151	33	tax	tax	NOUN
inlawrev-3479	151	34	;	;	PUNCT
inlawrev-3479	151	35	the	the	DET
inlawrev-3479	151	36	bank	bank	NOUN
inlawrev-3479	151	37	tax	tax	NOUN
inlawrev-3479	151	38	;	;	PUNCT
inlawrev-3479	151	39	the	the	DET
inlawrev-3479	151	40	savings	saving	NOUN
inlawrev-3479	151	41	and	and	CCONJ
inlawrev-3479	151	42	loan	loan	NOUN
inlawrev-3479	151	43	association	association	NOUN
inlawrev-3479	151	44	tax	tax	NOUN
inlawrev-3479	151	45	;	;	PUNCT
inlawrev-3479	151	46	the	the	DET
inlawrev-3479	151	47	insurance	insurance	NOUN
inlawrev-3479	151	48	premiums	premium	NOUN
inlawrev-3479	151	49	tax	tax	NOUN
inlawrev-3479	151	50	;	;	PUNCT
inlawrev-3479	151	51	and	and	CCONJ
inlawrev-3479	151	52	,	,	PUNCT
inlawrev-3479	151	53	the	the	DET
inlawrev-3479	151	54	financial	financial	ADJ
inlawrev-3479	151	55	institutions	institution	NOUN
inlawrev-3479	151	56	tax	tax	NOUN
inlawrev-3479	151	57	.	.	PUNCT
inlawrev-3479	152	1	see	see	VERB
inlawrev-3479	152	2	i	i	PRON
inlawrev-3479	152	3	d.	d.	PROPN
inlawrev-3479	152	4	54	54	NUM
inlawrev-3479	152	5	.	.	PUNCT
inlawrev-3479	153	1	see	see	VERB
inlawrev-3479	153	2	i	i	PRON
inlawrev-3479	153	3	d.	d.	PROPN
inlawrev-3479	153	4	§	§	PROPN
inlawrev-3479	153	5	6	6	NUM
inlawrev-3479	153	6	-	-	SYM
inlawrev-3479	153	7	3.1	3.1	NUM
inlawrev-3479	153	8	-	-	SYM
inlawrev-3479	153	9	13	13	NUM
inlawrev-3479	153	10	-	-	SYM
inlawrev-3479	153	11	11	11	NUM
inlawrev-3479	153	12	.	.	PUNCT
inlawrev-3479	154	1	55	55	NUM
inlawrev-3479	154	2	.	.	PUNCT
inlawrev-3479	155	1	see	see	VERB
inlawrev-3479	155	2	i	i	PRON
inlawrev-3479	155	3	d.	d.	PROPN
inlawrev-3479	155	4	§	§	PROPN
inlawrev-3479	155	5	§	§	PROPN
inlawrev-3479	155	6	4	4	NUM
inlawrev-3479	155	7	-	-	SYM
inlawrev-3479	155	8	4	4	NUM
inlawrev-3479	155	9	-	-	NUM
inlawrev-3479	155	10	10.9	10.9	NUM
inlawrev-3479	155	11	-	-	SYM
inlawrev-3479	155	12	9.5	9.5	NUM
inlawrev-3479	155	13	,	,	PUNCT
inlawrev-3479	155	14	6	6	NUM
inlawrev-3479	155	15	-	-	SYM
inlawrev-3479	155	16	3.1	3.1	NUM
inlawrev-3479	155	17	-	-	PUNCT
inlawrev-3479	155	18	13	13	NUM
inlawrev-3479	155	19	-	-	SYM
inlawrev-3479	155	20	27	27	NUM
inlawrev-3479	155	21	.	.	PUNCT
inlawrev-3479	156	1	56	56	NUM
inlawrev-3479	156	2	.	.	PUNCT
inlawrev-3479	156	3	see	see	VERB
inlawrev-3479	156	4	i	i	PRON
inlawrev-3479	156	5	d.	d.	PROPN
inlawrev-3479	156	6	§	§	PROPN
inlawrev-3479	156	7	6	6	NUM
inlawrev-3479	156	8	-	-	SYM
inlawrev-3479	156	9	3.1	3.1	NUM
inlawrev-3479	156	10	-	-	SYM
inlawrev-3479	156	11	13	13	NUM
inlawrev-3479	156	12	-	-	PUNCT
inlawrev-3479	156	13	27(a)(2)(g	27(a)(2)(g	NOUN
inlawrev-3479	156	14	)	)	PUNCT
inlawrev-3479	156	15	.	.	PUNCT
inlawrev-3479	157	1	2001	2001	NUM
inlawrev-3479	157	2	]	]	PUNCT
inlawrev-3479	157	3	taxation	taxation	NOUN
inlawrev-3479	157	4	1009	1009	NUM
inlawrev-3479	157	5	the	the	DET
inlawrev-3479	157	6	organization	organization	NOUN
inlawrev-3479	157	7	could	could	AUX
inlawrev-3479	157	8	receive	receive	VERB
inlawrev-3479	157	9	up	up	ADP
inlawrev-3479	157	10	to	to	PART
inlawrev-3479	157	11	$	$	SYM
inlawrev-3479	157	12	3	3	NUM
inlawrev-3479	157	13	10,000	10,000	NUM
inlawrev-3479	157	14	in	in	ADP
inlawrev-3479	157	15	credits	credit	NOUN
inlawrev-3479	157	16	each	each	DET
inlawrev-3479	157	17	taxable	taxable	ADJ
inlawrev-3479	157	18	year	year	NOUN
inlawrev-3479	157	19	for	for	ADP
inlawrev-3479	157	20	no	no	DET
inlawrev-3479	157	21	more	more	ADJ
inlawrev-3479	157	22	than	than	ADP
inlawrev-3479	157	23	ten	ten	NUM
inlawrev-3479	157	24	years	year	NOUN
inlawrev-3479	157	25	based	base	VERB
inlawrev-3479	157	26	on	on	ADP
inlawrev-3479	157	27	a	a	DET
inlawrev-3479	157	28	$	$	SYM
inlawrev-3479	157	29	1	1	NUM
inlawrev-3479	157	30	million	million	NUM
inlawrev-3479	157	31	payrol	payrol	NOUN
inlawrev-3479	157	32	1	1	NUM
inlawrev-3479	157	33	multiplied	multiply	VERB
inlawrev-3479	157	34	by	by	ADP
inlawrev-3479	157	35	a	a	DET
inlawrev-3479	157	36	3	3	NUM
inlawrev-3479	157	37	.	.	SYM
inlawrev-3479	157	38	1	1	NUM
inlawrev-3479	157	39	%	%	NOUN
inlawrev-3479	157	40	effective	effective	ADJ
inlawrev-3479	157	41	state	state	NOUN
inlawrev-3479	157	42	income	income	NOUN
inlawrev-3479	157	43	tax	tax	NOUN
inlawrev-3479	157	44	rate	rate	NOUN
inlawrev-3479	157	45	.	.	PUNCT
inlawrev-3479	158	1	57	57	NUM
inlawrev-3479	158	2	d.	d.	PROPN
inlawrev-3479	158	3	indiana	indiana	PROPN
inlawrev-3479	158	4	food	food	PROPN
inlawrev-3479	158	5	and	and	CCONJ
inlawrev-3479	158	6	beverage	beverage	NOUN
inlawrev-3479	158	7	taxes	taxis	NOUN
inlawrev-3479	158	8	the	the	DET
inlawrev-3479	158	9	general	general	ADJ
inlawrev-3479	158	10	assembly	assembly	NOUN
inlawrev-3479	158	11	amended	amend	VERB
inlawrev-3479	158	12	and	and	CCONJ
inlawrev-3479	158	13	enacted	enact	VERB
inlawrev-3479	158	14	laws	law	NOUN
inlawrev-3479	158	15	dealing	deal	VERB
inlawrev-3479	158	16	with	with	ADP
inlawrev-3479	158	17	both	both	CCONJ
inlawrev-3479	158	18	the	the	DET
inlawrev-3479	158	19	allen	allen	PROPN
inlawrev-3479	158	20	county	county	PROPN
inlawrev-3479	158	21	food	food	NOUN
inlawrev-3479	158	22	and	and	CCONJ
inlawrev-3479	158	23	beverage	beverage	NOUN
inlawrev-3479	158	24	tax	tax	NOUN
inlawrev-3479	158	25	58	58	NUM
inlawrev-3479	158	26	and	and	CCONJ
inlawrev-3479	158	27	the	the	DET
inlawrev-3479	158	28	allen	allen	PROPN
inlawrev-3479	158	29	county	county	PROPN
inlawrev-3479	158	30	supplemental	supplemental	ADJ
inlawrev-3479	158	31	food	food	NOUN
inlawrev-3479	158	32	and	and	CCONJ
inlawrev-3479	158	33	beverage	beverage	NOUN
inlawrev-3479	158	34	tax	tax	NOUN
inlawrev-3479	158	35	.	.	PUNCT
inlawrev-3479	159	1	59	59	NUM
inlawrev-3479	159	2	the	the	DET
inlawrev-3479	159	3	new	new	ADJ
inlawrev-3479	159	4	provisions	provision	NOUN
inlawrev-3479	159	5	enable	enable	VERB
inlawrev-3479	159	6	the	the	DET
inlawrev-3479	159	7	allen	allen	PROPN
inlawrev-3479	159	8	county	county	PROPN
inlawrev-3479	159	9	fiscal	fiscal	ADJ
inlawrev-3479	159	10	body	body	NOUN
inlawrev-3479	159	11	to	to	PART
inlawrev-3479	159	12	impose	impose	VERB
inlawrev-3479	159	13	a	a	DET
inlawrev-3479	159	14	supplemental	supplemental	ADJ
inlawrev-3479	159	15	food	food	NOUN
inlawrev-3479	159	16	and	and	CCONJ
inlawrev-3479	159	17	beverage	beverage	NOUN
inlawrev-3479	159	18	tax	tax	NOUN
inlawrev-3479	159	19	at	at	ADP
inlawrev-3479	159	20	a	a	DET
inlawrev-3479	159	21	rate	rate	NOUN
inlawrev-3479	159	22	not	not	PART
inlawrev-3479	159	23	to	to	PART
inlawrev-3479	159	24	exceed	exceed	VERB
inlawrev-3479	159	25	one	one	NUM
inlawrev-3479	159	26	percent	percent	NOUN
inlawrev-3479	159	27	.	.	PUNCT
inlawrev-3479	160	1	60	60	NUM
inlawrev-3479	160	2	however	however	ADV
inlawrev-3479	160	3	,	,	PUNCT
inlawrev-3479	160	4	the	the	DET
inlawrev-3479	160	5	amended	amend	VERB
inlawrev-3479	160	6	law	law	NOUN
inlawrev-3479	160	7	provides	provide	VERB
inlawrev-3479	160	8	that	that	SCONJ
inlawrev-3479	160	9	the	the	DET
inlawrev-3479	160	10	allen	allen	PROPN
inlawrev-3479	160	11	county	county	PROPN
inlawrev-3479	160	12	food	food	NOUN
inlawrev-3479	160	13	and	and	CCONJ
inlawrev-3479	160	14	beverage	beverage	NOUN
inlawrev-3479	160	15	tax	tax	NOUN
inlawrev-3479	160	16	must	must	AUX
inlawrev-3479	160	17	terminate	terminate	VERB
inlawrev-3479	160	18	upon	upon	SCONJ
inlawrev-3479	160	19	the	the	DET
inlawrev-3479	160	20	imposition	imposition	NOUN
inlawrev-3479	160	21	of	of	ADP
inlawrev-3479	160	22	the	the	DET
inlawrev-3479	160	23	allen	allen	PROPN
inlawrev-3479	160	24	county	county	PROPN
inlawrev-3479	160	25	supplemental	supplemental	ADJ
inlawrev-3479	160	26	food	food	NOUN
inlawrev-3479	160	27	and	and	CCONJ
inlawrev-3479	160	28	beverage	beverage	NOUN
inlawrev-3479	160	29	tax.61	tax.61	ADV
inlawrev-3479	160	30	according	accord	VERB
inlawrev-3479	160	31	to	to	ADP
inlawrev-3479	160	32	the	the	DET
inlawrev-3479	160	33	legislative	legislative	ADJ
inlawrev-3479	160	34	services	service	NOUN
inlawrev-3479	160	35	agency	agency	NOUN
inlawrev-3479	160	36	,	,	PUNCT
inlawrev-3479	160	37	the	the	DET
inlawrev-3479	160	38	allen	allen	PROPN
inlawrev-3479	160	39	county	county	PROPN
inlawrev-3479	160	40	food	food	NOUN
inlawrev-3479	160	41	beverage	beverage	NOUN
inlawrev-3479	160	42	tax	tax	NOUN
inlawrev-3479	160	43	generated	generate	VERB
inlawrev-3479	160	44	almost	almost	ADV
inlawrev-3479	160	45	$	$	SYM
inlawrev-3479	160	46	3.9	3.9	NUM
inlawrev-3479	160	47	million	million	NUM
inlawrev-3479	160	48	in	in	ADP
inlawrev-3479	160	49	revenue	revenue	NOUN
inlawrev-3479	160	50	in	in	ADP
inlawrev-3479	160	51	fiscal	fiscal	ADJ
inlawrev-3479	160	52	year	year	NOUN
inlawrev-3479	160	53	1999	1999	NUM
inlawrev-3479	160	54	.	.	PUNCT
inlawrev-3479	161	1	62	62	NUM
inlawrev-3479	161	2	the	the	DET
inlawrev-3479	161	3	new	new	ADJ
inlawrev-3479	161	4	tax	tax	NOUN
inlawrev-3479	161	5	applies	apply	VERB
inlawrev-3479	161	6	"	"	PUNCT
inlawrev-3479	161	7	to	to	ADP
inlawrev-3479	161	8	any	any	DET
inlawrev-3479	161	9	transaction	transaction	NOUN
inlawrev-3479	161	10	in	in	ADP
inlawrev-3479	161	11	which	which	PRON
inlawrev-3479	161	12	food	food	NOUN
inlawrev-3479	161	13	or	or	CCONJ
inlawrev-3479	161	14	beverage	beverage	NOUN
inlawrev-3479	161	15	is	be	AUX
inlawrev-3479	161	16	furnished	furnish	VERB
inlawrev-3479	161	17	,	,	PUNCT
inlawrev-3479	161	18	prepared	prepare	VERB
inlawrev-3479	161	19	,	,	PUNCT
inlawrev-3479	161	20	or	or	CCONJ
inlawrev-3479	161	21	served	serve	VERB
inlawrev-3479	161	22	:	:	PUNCT
inlawrev-3479	161	23	(	(	PUNCT
inlawrev-3479	161	24	1	1	X
inlawrev-3479	161	25	)	)	PUNCT
inlawrev-3479	161	26	for	for	ADP
inlawrev-3479	161	27	consumption	consumption	NOUN
inlawrev-3479	161	28	at	at	ADP
inlawrev-3479	161	29	a	a	DET
inlawrev-3479	161	30	location	location	NOUN
inlawrev-3479	161	31	,	,	PUNCT
inlawrev-3479	161	32	or	or	CCONJ
inlawrev-3479	161	33	on	on	ADP
inlawrev-3479	161	34	equipment	equipment	NOUN
inlawrev-3479	161	35	,	,	PUNCT
inlawrev-3479	161	36	provided	provide	VERB
inlawrev-3479	161	37	by	by	ADP
inlawrev-3479	161	38	a	a	DET
inlawrev-3479	161	39	retail	retail	ADJ
inlawrev-3479	161	40	merchant	merchant	NOUN
inlawrev-3479	161	41	;	;	PUNCT
inlawrev-3479	161	42	(	(	PUNCT
inlawrev-3479	161	43	2	2	X
inlawrev-3479	161	44	)	)	PUNCT
inlawrev-3479	161	45	in	in	ADP
inlawrev-3479	161	46	[	[	X
inlawrev-3479	161	47	allen	allen	PROPN
inlawrev-3479	161	48	county	county	PROPN
inlawrev-3479	161	49	]	]	X
inlawrev-3479	161	50	;	;	PUNCT
inlawrev-3479	161	51	and	and	CCONJ
inlawrev-3479	161	52	(	(	PUNCT
inlawrev-3479	161	53	3	3	X
inlawrev-3479	161	54	)	)	PUNCT
inlawrev-3479	161	55	by	by	ADP
inlawrev-3479	161	56	a	a	DET
inlawrev-3479	161	57	retail	retail	ADJ
inlawrev-3479	161	58	merchant	merchant	NOUN
inlawrev-3479	161	59	for	for	ADP
inlawrev-3479	161	60	consideration	consideration	NOUN
inlawrev-3479	161	61	.	.	PUNCT
inlawrev-3479	161	62	"	"	PUNCT
inlawrev-3479	162	1	63	63	NUM
inlawrev-3479	162	2	affected	affected	ADJ
inlawrev-3479	162	3	transactions	transaction	NOUN
inlawrev-3479	162	4	include	include	VERB
inlawrev-3479	162	5	transactions	transaction	NOUN
inlawrev-3479	162	6	in	in	ADP
inlawrev-3479	162	7	which	which	PRON
inlawrev-3479	162	8	food	food	NOUN
inlawrev-3479	162	9	or	or	CCONJ
inlawrev-3479	162	10	beverage	beverage	NOUN
inlawrev-3479	162	11	is	be	AUX
inlawrev-3479	162	12	:	:	PUNCT
inlawrev-3479	162	13	(	(	PUNCT
inlawrev-3479	162	14	1	1	X
inlawrev-3479	162	15	)	)	PUNCT
inlawrev-3479	162	16	served	serve	VERB
inlawrev-3479	162	17	by	by	ADP
inlawrev-3479	162	18	a	a	DET
inlawrev-3479	162	19	retail	retail	ADJ
inlawrev-3479	162	20	merchant	merchant	NOUN
inlawrev-3479	162	21	offthe	offthe	NOUN
inlawrev-3479	162	22	merchant	merchant	NOUN
inlawrev-3479	162	23	's	's	PART
inlawrev-3479	162	24	premises	premise	NOUN
inlawrev-3479	162	25	;	;	PUNCT
inlawrev-3479	162	26	(	(	PUNCT
inlawrev-3479	162	27	2	2	X
inlawrev-3479	162	28	)	)	PUNCT
inlawrev-3479	162	29	sold	sell	VERB
inlawrev-3479	162	30	by	by	ADP
inlawrev-3479	162	31	a	a	DET
inlawrev-3479	162	32	retail	retail	ADJ
inlawrev-3479	162	33	merchant	merchant	NOUN
inlawrev-3479	162	34	who	who	PRON
inlawrev-3479	162	35	ordinarily	ordinarily	ADV
inlawrev-3479	162	36	bags	bag	VERB
inlawrev-3479	162	37	,	,	PUNCT
inlawrev-3479	162	38	wraps	wrap	NOUN
inlawrev-3479	162	39	,	,	PUNCT
inlawrev-3479	162	40	or	or	CCONJ
inlawrev-3479	162	41	packages	package	VERB
inlawrev-3479	162	42	the	the	DET
inlawrev-3479	162	43	food	food	NOUN
inlawrev-3479	162	44	or	or	CCONJ
inlawrev-3479	162	45	beverage	beverage	NOUN
inlawrev-3479	162	46	for	for	ADP
inlawrev-3479	162	47	immediate	immediate	ADJ
inlawrev-3479	162	48	consumption	consumption	NOUN
inlawrev-3479	162	49	on	on	ADP
inlawrev-3479	162	50	or	or	CCONJ
inlawrev-3479	162	51	near	near	ADP
inlawrev-3479	162	52	the	the	DET
inlawrev-3479	162	53	retail	retail	ADJ
inlawrev-3479	162	54	merchant	merchant	NOUN
inlawrev-3479	162	55	's	's	PART
inlawrev-3479	162	56	premises	premise	NOUN
inlawrev-3479	162	57	,	,	PUNCT
inlawrev-3479	162	58	including	include	VERB
inlawrev-3479	162	59	food	food	NOUN
inlawrev-3479	162	60	or	or	CCONJ
inlawrev-3479	162	61	beverage	beverage	NOUN
inlawrev-3479	162	62	sold	sell	VERB
inlawrev-3479	162	63	on	on	ADP
inlawrev-3479	162	64	a	a	DET
inlawrev-3479	162	65	"	"	PUNCT
inlawrev-3479	162	66	take	take	VERB
inlawrev-3479	162	67	out	out	ADP
inlawrev-3479	162	68	"	"	PUNCT
inlawrev-3479	162	69	or	or	CCONJ
inlawrev-3479	162	70	"	"	PUNCT
inlawrev-3479	162	71	to	to	PART
inlawrev-3479	162	72	go	go	VERB
inlawrev-3479	162	73	"	"	PUNCT
inlawrev-3479	162	74	basis	basis	NOUN
inlawrev-3479	162	75	;	;	PUNCT
inlawrev-3479	162	76	or	or	CCONJ
inlawrev-3479	162	77	(	(	PUNCT
inlawrev-3479	162	78	3	3	X
inlawrev-3479	162	79	)	)	PUNCT
inlawrev-3479	162	80	sold	sell	VERB
inlawrev-3479	162	81	by	by	ADP
inlawrev-3479	162	82	a	a	DET
inlawrev-3479	162	83	street	street	NOUN
inlawrev-3479	162	84	vendor	vendor	NOUN
inlawrev-3479	162	85	.	.	PUNCT
inlawrev-3479	163	1	64	64	NUM
inlawrev-3479	163	2	however	however	ADV
inlawrev-3479	163	3	,	,	PUNCT
inlawrev-3479	163	4	the	the	DET
inlawrev-3479	163	5	new	new	ADJ
inlawrev-3479	163	6	"	"	PUNCT
inlawrev-3479	163	7	tax	tax	NOUN
inlawrev-3479	163	8	does	do	AUX
inlawrev-3479	163	9	not	not	PART
inlawrev-3479	163	10	apply	apply	VERB
inlawrev-3479	163	11	to	to	ADP
inlawrev-3479	163	12	the	the	DET
inlawrev-3479	163	13	furnishing	furnishing	NOUN
inlawrev-3479	163	14	,	,	PUNCT
inlawrev-3479	163	15	preparing	prepare	VERB
inlawrev-3479	163	16	,	,	PUNCT
inlawrev-3479	163	17	or	or	CCONJ
inlawrev-3479	163	18	serving	serve	VERB
inlawrev-3479	163	19	of	of	ADP
inlawrev-3479	163	20	any	any	DET
inlawrev-3479	163	21	food	food	NOUN
inlawrev-3479	163	22	or	or	CCONJ
inlawrev-3479	163	23	beverage	beverage	NOUN
inlawrev-3479	163	24	in	in	ADP
inlawrev-3479	163	25	a	a	DET
inlawrev-3479	163	26	transaction	transaction	NOUN
inlawrev-3479	163	27	that	that	PRON
inlawrev-3479	163	28	is	be	AUX
inlawrev-3479	163	29	exempt	exempt	ADJ
inlawrev-3479	163	30	,	,	PUNCT
inlawrev-3479	163	31	or	or	CCONJ
inlawrev-3479	163	32	to	to	ADP
inlawrev-3479	163	33	the	the	DET
inlawrev-3479	163	34	extent	extent	NOUN
inlawrev-3479	163	35	exempt	exempt	ADJ
inlawrev-3479	163	36	,	,	PUNCT
inlawrev-3479	163	37	from	from	ADP
inlawrev-3479	163	38	the	the	DET
inlawrev-3479	163	39	state	state	NOUN
inlawrev-3479	163	40	gross	gross	ADJ
inlawrev-3479	163	41	retail	retail	NOUN
inlawrev-3479	163	42	[	[	X
inlawrev-3479	163	43	sales	sale	NOUN
inlawrev-3479	163	44	]	]	SYM
inlawrev-3479	163	45	tax	tax	NOUN
inlawrev-3479	163	46	imposed	impose	VERB
inlawrev-3479	163	47	by	by	ADP
inlawrev-3479	163	48	[	[	PUNCT
inlawrev-3479	163	49	section	section	NOUN
inlawrev-3479	163	50	6	6	NUM
inlawrev-3479	163	51	-	-	SYM
inlawrev-3479	163	52	2.5	2.5	NUM
inlawrev-3479	163	53	of	of	ADP
inlawrev-3479	163	54	the	the	DET
inlawrev-3479	163	55	indiana	indiana	PROPN
inlawrev-3479	163	56	code	code	PROPN
inlawrev-3479	163	57	]	]	PUNCT
inlawrev-3479	163	58	.	.	PUNCT
inlawrev-3479	163	59	"	"	PUNCT
inlawrev-3479	164	1	65	65	NUM
inlawrev-3479	164	2	the	the	DET
inlawrev-3479	164	3	provisions	provision	NOUN
inlawrev-3479	164	4	of	of	ADP
inlawrev-3479	164	5	the	the	DET
inlawrev-3479	164	6	new	new	ADJ
inlawrev-3479	164	7	law	law	NOUN
inlawrev-3479	164	8	specify	specify	VERB
inlawrev-3479	164	9	that	that	SCONJ
inlawrev-3479	164	10	the	the	DET
inlawrev-3479	164	11	revenue	revenue	NOUN
inlawrev-3479	164	12	from	from	ADP
inlawrev-3479	164	13	the	the	DET
inlawrev-3479	164	14	new	new	ADJ
inlawrev-3479	164	15	tax	tax	NOUN
inlawrev-3479	164	16	"	"	PUNCT
inlawrev-3479	164	17	may	may	AUX
inlawrev-3479	164	18	be	be	AUX
inlawrev-3479	164	19	appropriated	appropriate	VERB
inlawrev-3479	164	20	only	only	ADV
inlawrev-3479	164	21	:	:	PUNCT
inlawrev-3479	164	22	(	(	PUNCT
inlawrev-3479	164	23	1	1	X
inlawrev-3479	164	24	)	)	PUNCT
inlawrev-3479	164	25	for	for	ADP
inlawrev-3479	164	26	acquisition	acquisition	NOUN
inlawrev-3479	164	27	,	,	PUNCT
inlawrev-3479	164	28	improvement	improvement	NOUN
inlawrev-3479	164	29	,	,	PUNCT
inlawrev-3479	164	30	remodeling	remodeling	NOUN
inlawrev-3479	164	31	,	,	PUNCT
inlawrev-3479	164	32	or	or	CCONJ
inlawrev-3479	164	33	expansion	expansion	NOUN
inlawrev-3479	164	34	of	of	ADP
inlawrev-3479	164	35	'	'	PUNCT
inlawrev-3479	164	36	an	an	DET
inlawrev-3479	164	37	athletic	athletic	ADJ
inlawrev-3479	164	38	and	and	CCONJ
inlawrev-3479	164	39	exhibition	exhibition	NOUN
inlawrev-3479	164	40	coliseum	coliseum	NOUN
inlawrev-3479	164	41	in	in	ADP
inlawrev-3479	164	42	existence	existence	NOUN
inlawrev-3479	164	43	before	before	ADP
inlawrev-3479	164	44	the	the	DET
inlawrev-3479	164	45	57	57	NUM
inlawrev-3479	164	46	.	.	PUNCT
inlawrev-3479	165	1	see	see	VERB
inlawrev-3479	165	2	legislative	legislative	ADJ
inlawrev-3479	165	3	services	service	NOUN
inlawrev-3479	165	4	agency	agency	NOUN
inlawrev-3479	165	5	,	,	PUNCT
inlawrev-3479	165	6	fiscal	fiscal	ADJ
inlawrev-3479	165	7	impact	impact	NOUN
inlawrev-3479	165	8	statement	statement	NOUN
inlawrev-3479	165	9	,	,	PUNCT
inlawrev-3479	165	10	available	available	ADJ
inlawrev-3479	165	11	at	at	ADP
inlawrev-3479	165	12	http://	http://	PROPN
inlawrev-3479	165	13	www.state.in.us/serv/lsa_billinfo?year=2000&request=getbiil&doctype=	www.state.in.us/serv/lsa_billinfo?year=2000&request=getbiil&doctype=	NOUN
inlawrev-3479	165	14	hb&docno	hb&docno	NOUN
inlawrev-3479	165	15	=	=	SYM
inlawrev-3479	165	16	l	l	NOUN
inlawrev-3479	165	17	354	354	NUM
inlawrev-3479	165	18	(	(	PUNCT
inlawrev-3479	165	19	last	last	ADV
inlawrev-3479	165	20	visited	visit	VERB
inlawrev-3479	165	21	mar	mar	PROPN
inlawrev-3479	165	22	.	.	PUNCT
inlawrev-3479	166	1	4,2001	4,2001	PROPN
inlawrev-3479	166	2	)	)	PUNCT
inlawrev-3479	166	3	.	.	PUNCT
inlawrev-3479	167	1	58	58	NUM
inlawrev-3479	167	2	.	.	PUNCT
inlawrev-3479	168	1	see	see	VERB
inlawrev-3479	168	2	ind	ind	PROPN
inlawrev-3479	168	3	.	.	PUNCT
inlawrev-3479	169	1	code	code	PROPN
inlawrev-3479	169	2	§	§	PROPN
inlawrev-3479	169	3	6	6	NUM
inlawrev-3479	169	4	-	-	SYM
inlawrev-3479	169	5	9	9	NUM
inlawrev-3479	169	6	-	-	SYM
inlawrev-3479	169	7	23	23	NUM
inlawrev-3479	169	8	(	(	PUNCT
inlawrev-3479	169	9	2000	2000	NUM
inlawrev-3479	169	10	)	)	PUNCT
inlawrev-3479	169	11	.	.	PUNCT
inlawrev-3479	170	1	59	59	NUM
inlawrev-3479	170	2	.	.	PUNCT
inlawrev-3479	170	3	see	see	VERB
inlawrev-3479	170	4	i	i	PRON
inlawrev-3479	170	5	d.	d.	PROPN
inlawrev-3479	170	6	§	§	PROPN
inlawrev-3479	170	7	6	6	NUM
inlawrev-3479	170	8	-	-	SYM
inlawrev-3479	170	9	9	9	NUM
inlawrev-3479	170	10	-	-	SYM
inlawrev-3479	170	11	33	33	NUM
inlawrev-3479	170	12	.	.	PUNCT
inlawrev-3479	171	1	60	60	NUM
inlawrev-3479	171	2	.	.	PUNCT
inlawrev-3479	172	1	see	see	VERB
inlawrev-3479	173	1	i	i	PROPN
inlawrev-3479	173	2	d	d	PROPN
inlawrev-3479	173	3	§	§	PROPN
inlawrev-3479	173	4	6	6	NUM
inlawrev-3479	173	5	-	-	SYM
inlawrev-3479	173	6	9	9	NUM
inlawrev-3479	173	7	-	-	PUNCT
inlawrev-3479	173	8	33	33	NUM
inlawrev-3479	173	9	-	-	SYM
inlawrev-3479	173	10	5	5	NUM
inlawrev-3479	173	11	.	.	NOUN
inlawrev-3479	173	12	61	61	NUM
inlawrev-3479	173	13	.	.	PUNCT
inlawrev-3479	174	1	see	see	VERB
inlawrev-3479	175	1	i	i	PROPN
inlawrev-3479	175	2	d	d	PROPN
inlawrev-3479	175	3	§	§	PROPN
inlawrev-3479	175	4	6	6	NUM
inlawrev-3479	175	5	-	-	SYM
inlawrev-3479	175	6	9	9	NUM
inlawrev-3479	175	7	-	-	PUNCT
inlawrev-3479	175	8	23	23	NUM
inlawrev-3479	175	9	-	-	SYM
inlawrev-3479	175	10	3(d	3(d	NUM
inlawrev-3479	175	11	)	)	PUNCT
inlawrev-3479	175	12	.	.	PUNCT
inlawrev-3479	176	1	62	62	NUM
inlawrev-3479	176	2	.	.	PUNCT
inlawrev-3479	177	1	see	see	VERB
inlawrev-3479	177	2	legislative	legislative	ADJ
inlawrev-3479	177	3	services	service	NOUN
inlawrev-3479	177	4	agency	agency	NOUN
inlawrev-3479	177	5	,	,	PUNCT
inlawrev-3479	177	6	fiscal	fiscal	ADJ
inlawrev-3479	177	7	impact	impact	NOUN
inlawrev-3479	177	8	statement	statement	NOUN
inlawrev-3479	177	9	,	,	PUNCT
inlawrev-3479	177	10	available	available	ADJ
inlawrev-3479	177	11	at	at	ADP
inlawrev-3479	177	12	http://www.state.in.us/sei^/lsa_billinfo?yeai=2000&request=getbill&doctype==sb&docn<)==0216	http://www.state.in.us/sei^/lsa_billinfo?yeai=2000&request=getbill&doctype==sb&docn<)==0216	X
inlawrev-3479	177	13	(	(	PUNCT
inlawrev-3479	177	14	last	last	ADJ
inlawrev-3479	177	15	visited	visit	VERB
inlawrev-3479	177	16	mar	mar	PROPN
inlawrev-3479	177	17	.	.	PROPN
inlawrev-3479	177	18	4	4	NUM
inlawrev-3479	177	19	,	,	PUNCT
inlawrev-3479	177	20	2001	2001	NUM
inlawrev-3479	177	21	)	)	PUNCT
inlawrev-3479	177	22	.	.	PUNCT
inlawrev-3479	178	1	63	63	NUM
inlawrev-3479	178	2	.	.	PUNCT
inlawrev-3479	179	1	ind	ind	PROPN
inlawrev-3479	179	2	.	.	PUNCT
inlawrev-3479	180	1	code	code	PROPN
inlawrev-3479	180	2	§	§	PROPN
inlawrev-3479	180	3	6	6	NUM
inlawrev-3479	180	4	-	-	SYM
inlawrev-3479	180	5	9	9	NUM
inlawrev-3479	180	6	-	-	PUNCT
inlawrev-3479	180	7	33	33	NUM
inlawrev-3479	180	8	-	-	PUNCT
inlawrev-3479	180	9	4(a	4(a	NUM
inlawrev-3479	180	10	)	)	PUNCT
inlawrev-3479	180	11	(	(	PUNCT
inlawrev-3479	180	12	2000	2000	NUM
inlawrev-3479	180	13	)	)	PUNCT
inlawrev-3479	180	14	.	.	PUNCT
inlawrev-3479	181	1	see	see	VERB
inlawrev-3479	181	2	also	also	ADV
inlawrev-3479	181	3	i	i	PROPN
inlawrev-3479	181	4	d.	d.	PROPN
inlawrev-3479	181	5	§	§	PROPN
inlawrev-3479	181	6	6	6	NUM
inlawrev-3479	181	7	-	-	SYM
inlawrev-3479	181	8	2.5	2.5	NUM
inlawrev-3479	181	9	-	-	PUNCT
inlawrev-3479	181	10	4	4	NUM
inlawrev-3479	181	11	-	-	SYM
inlawrev-3479	181	12	1	1	NUM
inlawrev-3479	181	13	(	(	PUNCT
inlawrev-3479	181	14	defining	define	VERB
inlawrev-3479	181	15	retail	retail	ADJ
inlawrev-3479	181	16	merchant	merchant	NOUN
inlawrev-3479	181	17	)	)	PUNCT
inlawrev-3479	181	18	.	.	PUNCT
inlawrev-3479	182	1	64	64	NUM
inlawrev-3479	182	2	.	.	PUNCT
inlawrev-3479	183	1	i	i	PRON
inlawrev-3479	183	2	d.	d.	PROPN
inlawrev-3479	183	3	§	§	PROPN
inlawrev-3479	183	4	6	6	NUM
inlawrev-3479	183	5	-	-	SYM
inlawrev-3479	183	6	9	9	NUM
inlawrev-3479	183	7	-	-	PUNCT
inlawrev-3479	183	8	33	33	NUM
inlawrev-3479	183	9	-	-	PUNCT
inlawrev-3479	183	10	4(b	4(b	NUM
inlawrev-3479	183	11	)	)	PUNCT
inlawrev-3479	183	12	.	.	PUNCT
inlawrev-3479	184	1	65	65	NUM
inlawrev-3479	184	2	.	.	PUNCT
inlawrev-3479	185	1	i	i	PRON
inlawrev-3479	185	2	d.	d.	PROPN
inlawrev-3479	185	3	§	§	PROPN
inlawrev-3479	185	4	6	6	NUM
inlawrev-3479	185	5	-	-	SYM
inlawrev-3479	185	6	9	9	NUM
inlawrev-3479	185	7	-	-	PUNCT
inlawrev-3479	185	8	33	33	NUM
inlawrev-3479	185	9	-	-	PUNCT
inlawrev-3479	185	10	4(c	4(c	NUM
inlawrev-3479	185	11	)	)	PUNCT
inlawrev-3479	185	12	.	.	PUNCT
inlawrev-3479	186	1	1010	1010	NUM
inlawrev-3479	186	2	indiana	indiana	PROPN
inlawrev-3479	186	3	law	law	PROPN
inlawrev-3479	186	4	review	review	NOUN
inlawrev-3479	187	1	[	[	X
inlawrev-3479	187	2	vol	vol	NOUN
inlawrev-3479	187	3	.	.	PUNCT
inlawrev-3479	188	1	34:1003	34:1003	NUM
inlawrev-3479	188	2	adoption	adoption	NOUN
inlawrev-3479	188	3	of	of	ADP
inlawrev-3479	188	4	the	the	DET
inlawrev-3479	188	5	tax	tax	NOUN
inlawrev-3479	188	6	or	or	CCONJ
inlawrev-3479	188	7	"	"	PUNCT
inlawrev-3479	188	8	(	(	PUNCT
inlawrev-3479	188	9	2	2	NUM
inlawrev-3479	188	10	)	)	PUNCT
inlawrev-3479	188	11	to	to	PART
inlawrev-3479	188	12	retire	retire	VERB
inlawrev-3479	188	13	or	or	CCONJ
inlawrev-3479	188	14	advance	advance	VERB
inlawrev-3479	188	15	refund	refund	NOUN
inlawrev-3479	188	16	bonds	bond	NOUN
inlawrev-3479	188	17	issued	issue	VERB
inlawrev-3479	188	18	,	,	PUNCT
inlawrev-3479	188	19	loans	loan	NOUN
inlawrev-3479	188	20	obtained	obtain	VERB
inlawrev-3479	188	21	,	,	PUNCT
inlawrev-3479	188	22	or	or	CCONJ
inlawrev-3479	188	23	lease	lease	NOUN
inlawrev-3479	188	24	payments	payment	NOUN
inlawrev-3479	188	25	incurred	incur	VERB
inlawrev-3479	188	26	...	...	PUNCT
inlawrev-3479	188	27	to	to	PART
inlawrev-3479	188	28	remodel	remodel	VERB
inlawrev-3479	188	29	,	,	PUNCT
inlawrev-3479	188	30	expand	expand	VERB
inlawrev-3479	188	31	,	,	PUNCT
inlawrev-3479	188	32	improve	improve	VERB
inlawrev-3479	188	33	,	,	PUNCT
inlawrev-3479	188	34	or	or	CCONJ
inlawrev-3479	188	35	acquire	acquire	VERB
inlawrev-3479	188	36	;	;	PUNCT
inlawrev-3479	188	37	an	an	DET
inlawrev-3479	188	38	athletic	athletic	ADJ
inlawrev-3479	188	39	and	and	CCONJ
inlawrev-3479	188	40	exhibition	exhibition	NOUN
inlawrev-3479	188	41	coliseum	coliseum	NOUN
inlawrev-3479	188	42	in	in	ADP
inlawrev-3479	188	43	existence	existence	NOUN
inlawrev-3479	188	44	before	before	ADP
inlawrev-3479	188	45	the	the	DET
inlawrev-3479	188	46	"	"	PUNCT
inlawrev-3479	188	47	adoption	adoption	NOUN
inlawrev-3479	188	48	of	of	ADP
inlawrev-3479	188	49	the	the	DET
inlawrev-3479	188	50	tax	tax	NOUN
inlawrev-3479	188	51	.	.	PUNCT
inlawrev-3479	189	1	66	66	NUM
inlawrev-3479	190	1	if	if	SCONJ
inlawrev-3479	190	2	the	the	DET
inlawrev-3479	190	3	allen	allen	PROPN
inlawrev-3479	190	4	county	county	PROPN
inlawrev-3479	190	5	fiscal	fiscal	ADJ
inlawrev-3479	190	6	body	body	NOUN
inlawrev-3479	190	7	imposes	impose	VERB
inlawrev-3479	190	8	the	the	DET
inlawrev-3479	190	9	allen	allen	PROPN
inlawrev-3479	190	10	county	county	PROPN
inlawrev-3479	190	11	supplemental	supplemental	ADJ
inlawrev-3479	190	12	food	food	NOUN
inlawrev-3479	190	13	and	and	CCONJ
inlawrev-3479	190	14	beverage	beverage	NOUN
inlawrev-3479	190	15	tax	tax	NOUN
inlawrev-3479	190	16	,	,	PUNCT
inlawrev-3479	190	17	then	then	ADV
inlawrev-3479	190	18	the	the	DET
inlawrev-3479	190	19	allen	allen	PROPN
inlawrev-3479	190	20	county	county	PROPN
inlawrev-3479	190	21	treasurer	treasurer	NOUN
inlawrev-3479	190	22	must	must	AUX
inlawrev-3479	190	23	establish	establish	VERB
inlawrev-3479	190	24	"	"	PUNCT
inlawrev-3479	190	25	a	a	DET
inlawrev-3479	190	26	supplemental	supplemental	ADJ
inlawrev-3479	190	27	coliseum	coliseum	NOUN
inlawrev-3479	190	28	improvement	improvement	NOUN
inlawrev-3479	190	29	fund	fund	NOUN
inlawrev-3479	190	30	"	"	PUNCT
inlawrev-3479	190	31	and	and	CCONJ
inlawrev-3479	190	32	"	"	PUNCT
inlawrev-3479	190	33	deposit	deposit	NOUN
inlawrev-3479	190	34	in	in	ADP
inlawrev-3479	190	35	this	this	DET
inlawrev-3479	190	36	fund	fund	NOUN
inlawrev-3479	190	37	all	all	DET
inlawrev-3479	190	38	amounts	amount	NOUN
inlawrev-3479	190	39	received	receive	VERB
inlawrev-3479	190	40	from	from	ADP
inlawrev-3479	190	41	the	the	DET
inlawrev-3479	190	42	[	[	X
inlawrev-3479	190	43	new	new	ADJ
inlawrev-3479	190	44	]	]	X
inlawrev-3479	190	45	tax	tax	NOUN
inlawrev-3479	190	46	.	.	PUNCT
inlawrev-3479	190	47	"	"	PUNCT
inlawrev-3479	191	1	67	67	NUM
inlawrev-3479	191	2	the	the	DET
inlawrev-3479	191	3	allen	allen	PROPN
inlawrev-3479	191	4	county	county	PROPN
inlawrev-3479	191	5	supplemental	supplemental	ADJ
inlawrev-3479	191	6	food	food	NOUN
inlawrev-3479	191	7	and	and	CCONJ
inlawrev-3479	191	8	beverage	beverage	NOUN
inlawrev-3479	191	9	tax	tax	NOUN
inlawrev-3479	191	10	terminates	terminate	VERB
inlawrev-3479	191	11	two	two	NUM
inlawrev-3479	191	12	years	year	NOUN
inlawrev-3479	191	13	after	after	ADP
inlawrev-3479	191	14	the	the	DET
inlawrev-3479	191	15	retirement	retirement	NOUN
inlawrev-3479	191	16	ofdebt	ofdebt	NOUN
inlawrev-3479	191	17	that	that	PRON
inlawrev-3479	191	18	was	be	AUX
inlawrev-3479	191	19	incurred	incur	VERB
inlawrev-3479	191	20	for	for	ADP
inlawrev-3479	191	21	such	such	ADJ
inlawrev-3479	191	22	purposes	purpose	NOUN
inlawrev-3479	191	23	.	.	PUNCT
inlawrev-3479	192	1	68	68	NUM
inlawrev-3479	192	2	e.	e.	PROPN
inlawrev-3479	192	3	indiana	indiana	PROPN
inlawrev-3479	192	4	inheritance	inheritance	NOUN
inlawrev-3479	192	5	taxes	tax	VERB
inlawrev-3479	192	6	the	the	DET
inlawrev-3479	192	7	general	general	ADJ
inlawrev-3479	192	8	assembly	assembly	NOUN
inlawrev-3479	192	9	revised	revise	VERB
inlawrev-3479	192	10	the	the	DET
inlawrev-3479	192	11	indiana	indiana	PROPN
inlawrev-3479	192	12	inheritance	inheritance	NOUN
inlawrev-3479	192	13	tax	tax	NOUN
inlawrev-3479	192	14	law69	law69	NOUN
inlawrev-3479	192	15	to	to	PART
inlawrev-3479	192	16	authorize	authorize	VERB
inlawrev-3479	192	17	a	a	DET
inlawrev-3479	192	18	refund	refund	NOUN
inlawrev-3479	192	19	of	of	ADP
inlawrev-3479	192	20	indiana	indiana	PROPN
inlawrev-3479	192	21	inheritance	inheritance	PROPN
inlawrev-3479	192	22	tax	tax	NOUN
inlawrev-3479	192	23	that	that	PRON
inlawrev-3479	192	24	has	have	AUX
inlawrev-3479	192	25	been	be	AUX
inlawrev-3479	192	26	erroneously	erroneously	ADV
inlawrev-3479	192	27	or	or	CCONJ
inlawrev-3479	192	28	illegally	illegally	ADV
inlawrev-3479	192	29	collected	collect	VERB
inlawrev-3479	192	30	70	70	NUM
inlawrev-3479	192	31	and	and	CCONJ
inlawrev-3479	192	32	to	to	PART
inlawrev-3479	192	33	provide	provide	VERB
inlawrev-3479	192	34	a	a	DET
inlawrev-3479	192	35	procedure	procedure	NOUN
inlawrev-3479	192	36	for	for	ADP
inlawrev-3479	192	37	making	make	VERB
inlawrev-3479	192	38	such	such	ADJ
inlawrev-3479	192	39	refund	refund	NOUN
inlawrev-3479	192	40	.	.	PUNCT
inlawrev-3479	193	1	71	71	NUM
inlawrev-3479	193	2	the	the	DET
inlawrev-3479	193	3	new	new	ADJ
inlawrev-3479	193	4	law	law	NOUN
inlawrev-3479	193	5	requires	require	VERB
inlawrev-3479	193	6	the	the	DET
inlawrev-3479	193	7	idsr	idsr	NOUN
inlawrev-3479	193	8	to	to	PART
inlawrev-3479	193	9	review	review	VERB
inlawrev-3479	193	10	each	each	DET
inlawrev-3479	193	11	claim	claim	NOUN
inlawrev-3479	193	12	for	for	ADP
inlawrev-3479	193	13	refund	refund	NOUN
inlawrev-3479	193	14	and	and	CCONJ
inlawrev-3479	193	15	to	to	PART
inlawrev-3479	193	16	enter	enter	VERB
inlawrev-3479	193	17	an	an	DET
inlawrev-3479	193	18	order	order	NOUN
inlawrev-3479	193	19	either	either	CCONJ
inlawrev-3479	193	20	approving	approve	VERB
inlawrev-3479	193	21	,	,	PUNCT
inlawrev-3479	193	22	partially	partially	ADV
inlawrev-3479	193	23	approving	approve	VERB
inlawrev-3479	193	24	,	,	PUNCT
inlawrev-3479	193	25	or	or	CCONJ
inlawrev-3479	193	26	disapproving	disapprove	VERB
inlawrev-3479	193	27	the	the	DET
inlawrev-3479	193	28	refund	refund	NOUN
inlawrev-3479	193	29	.	.	PUNCT
inlawrev-3479	194	1	if	if	SCONJ
inlawrev-3479	194	2	the	the	DET
inlawrev-3479	194	3	idsr	idsr	NOUN
inlawrev-3479	194	4	either	either	CCONJ
inlawrev-3479	194	5	approves	approve	VERB
inlawrev-3479	194	6	or	or	CCONJ
inlawrev-3479	194	7	partially	partially	ADV
inlawrev-3479	194	8	approves	approve	VERB
inlawrev-3479	194	9	a	a	DET
inlawrev-3479	194	10	claim	claim	NOUN
inlawrev-3479	194	11	for	for	ADP
inlawrev-3479	194	12	refund	refund	NOUN
inlawrev-3479	194	13	,	,	PUNCT
inlawrev-3479	194	14	then	then	ADV
inlawrev-3479	194	15	the	the	DET
inlawrev-3479	194	16	idsr	idsr	NOUN
inlawrev-3479	194	17	must	must	AUX
inlawrev-3479	194	18	send	send	VERB
inlawrev-3479	194	19	a	a	DET
inlawrev-3479	194	20	copy	copy	NOUN
inlawrev-3479	194	21	ofthe	ofthe	ADJ
inlawrev-3479	194	22	order	order	NOUN
inlawrev-3479	194	23	to	to	ADP
inlawrev-3479	194	24	the	the	DET
inlawrev-3479	194	25	county	county	NOUN
inlawrev-3479	194	26	treasurer	treasurer	NOUN
inlawrev-3479	194	27	who	who	PRON
inlawrev-3479	194	28	collected	collect	VERB
inlawrev-3479	194	29	the	the	DET
inlawrev-3479	194	30	inheritance	inheritance	NOUN
inlawrev-3479	194	31	tax	tax	NOUN
inlawrev-3479	194	32	,	,	PUNCT
inlawrev-3479	194	33	ifthe	ifthe	PROPN
inlawrev-3479	194	34	refund	refund	PROPN
inlawrev-3479	194	35	applies	apply	VERB
inlawrev-3479	194	36	to	to	ADP
inlawrev-3479	194	37	inheritance	inheritance	NOUN
inlawrev-3479	194	38	tax	tax	NOUN
inlawrev-3479	194	39	collected	collect	VERB
inlawrev-3479	194	40	as	as	ADP
inlawrev-3479	194	41	a	a	DET
inlawrev-3479	194	42	result	result	NOUN
inlawrev-3479	194	43	of	of	ADP
inlawrev-3479	194	44	a	a	DET
inlawrev-3479	194	45	resident	resident	ADJ
inlawrev-3479	194	46	decedent	decedent	NOUN
inlawrev-3479	194	47	's	's	PART
inlawrev-3479	194	48	death	death	NOUN
inlawrev-3479	194	49	;	;	PUNCT
inlawrev-3479	194	50	and	and	CCONJ
inlawrev-3479	194	51	,	,	PUNCT
inlawrev-3479	194	52	the	the	DET
inlawrev-3479	194	53	indiana	indiana	PROPN
inlawrev-3479	194	54	treasurer	treasurer	NOUN
inlawrev-3479	194	55	.	.	PUNCT
inlawrev-3479	195	1	the	the	DET
inlawrev-3479	195	2	indiana	indiana	PROPN
inlawrev-3479	195	3	treasurer	treasurer	NOUN
inlawrev-3479	195	4	is	be	AUX
inlawrev-3479	195	5	then	then	ADV
inlawrev-3479	195	6	required	require	VERB
inlawrev-3479	195	7	to	to	PART
inlawrev-3479	195	8	pay	pay	VERB
inlawrev-3479	195	9	the	the	DET
inlawrev-3479	195	10	refund	refund	NOUN
inlawrev-3479	195	11	from	from	ADP
inlawrev-3479	195	12	money	money	NOUN
inlawrev-3479	195	13	under	under	ADP
inlawrev-3479	195	14	the	the	DET
inlawrev-3479	195	15	treasurer	treasurer	NOUN
inlawrev-3479	195	16	's	's	PART
inlawrev-3479	195	17	control	control	NOUN
inlawrev-3479	195	18	that	that	PRON
inlawrev-3479	195	19	has	have	AUX
inlawrev-3479	195	20	not	not	PART
inlawrev-3479	195	21	otherwise	otherwise	ADV
inlawrev-3479	195	22	been	be	AUX
inlawrev-3479	195	23	appropriated	appropriate	VERB
inlawrev-3479	195	24	.	.	PUNCT
inlawrev-3479	196	1	moreover	moreover	ADV
inlawrev-3479	196	2	,	,	PUNCT
inlawrev-3479	196	3	the	the	DET
inlawrev-3479	196	4	indiana	indiana	PROPN
inlawrev-3479	196	5	treasurer	treasurer	NOUN
inlawrev-3479	196	6	is	be	AUX
inlawrev-3479	196	7	to	to	PART
inlawrev-3479	196	8	receive	receive	VERB
inlawrev-3479	196	9	a	a	DET
inlawrev-3479	196	10	credit	credit	NOUN
inlawrev-3479	196	11	for	for	ADP
inlawrev-3479	196	12	the	the	DET
inlawrev-3479	196	13	county	county	NOUN
inlawrev-3479	196	14	portion	portion	NOUN
inlawrev-3479	196	15	of	of	ADP
inlawrev-3479	196	16	the	the	DET
inlawrev-3479	196	17	amount	amount	NOUN
inlawrev-3479	196	18	so	so	ADV
inlawrev-3479	196	19	refunded	refunded	ADJ
inlawrev-3479	196	20	and	and	CCONJ
inlawrev-3479	196	21	the	the	DET
inlawrev-3479	196	22	appropriate	appropriate	ADJ
inlawrev-3479	196	23	county	county	NOUN
inlawrev-3479	196	24	treasurer	treasurer	NOUN
inlawrev-3479	196	25	must	must	AUX
inlawrev-3479	196	26	"	"	PUNCT
inlawrev-3479	196	27	account	account	VERB
inlawrev-3479	196	28	for	for	ADP
inlawrev-3479	196	29	the	the	DET
inlawrev-3479	196	30	credit	credit	NOUN
inlawrev-3479	196	31	on	on	ADP
inlawrev-3479	196	32	the	the	DET
inlawrev-3479	196	33	county	county	NOUN
inlawrev-3479	197	1	[	[	X
inlawrev-3479	197	2	treasurer	treasurer	NOUN
inlawrev-3479	197	3	's	's	PART
inlawrev-3479	197	4	]	]	PUNCT
inlawrev-3479	197	5	inheritance	inheritance	NOUN
inlawrev-3479	197	6	tax	tax	NOUN
inlawrev-3479	197	7	report	report	NOUN
inlawrev-3479	197	8	for	for	ADP
inlawrev-3479	197	9	the	the	DET
inlawrev-3479	197	10	quarter	quarter	NOUN
inlawrev-3479	197	11	in	in	ADP
inlawrev-3479	197	12	which	which	PRON
inlawrev-3479	197	13	the	the	DET
inlawrev-3479	197	14	refund	refund	NOUN
inlawrev-3479	197	15	is	be	AUX
inlawrev-3479	197	16	paid	pay	VERB
inlawrev-3479	197	17	.	.	PUNCT
inlawrev-3479	197	18	"	"	PUNCT
inlawrev-3479	198	1	72	72	NUM
inlawrev-3479	198	2	finally	finally	ADV
inlawrev-3479	198	3	,	,	PUNCT
inlawrev-3479	198	4	"	"	PUNCT
inlawrev-3479	198	5	within	within	ADP
inlawrev-3479	198	6	five	five	NUM
inlawrev-3479	198	7	days	day	NOUN
inlawrev-3479	198	8	after	after	ADP
inlawrev-3479	198	9	entering	enter	VERB
inlawrev-3479	198	10	an	an	DET
inlawrev-3479	198	11	order	order	NOUN
inlawrev-3479	198	12	with	with	ADP
inlawrev-3479	198	13	respect	respect	NOUN
inlawrev-3479	198	14	to	to	ADP
inlawrev-3479	198	15	a	a	DET
inlawrev-3479	198	16	claim	claim	NOUN
inlawrev-3479	198	17	for	for	ADP
inlawrev-3479	198	18	refund	refund	NOUN
inlawrev-3479	198	19	.	.	PUNCT
inlawrev-3479	198	20	.	.	PUNCT
inlawrev-3479	199	1	.	.	PUNCT
inlawrev-3479	200	1	,	,	PUNCT
inlawrev-3479	200	2	the	the	DET
inlawrev-3479	200	3	[	[	X
inlawrev-3479	200	4	idsr	idsr	NOUN
inlawrev-3479	200	5	]	]	PUNCT
inlawrev-3479	200	6	must	must	AUX
inlawrev-3479	200	7	send	send	VERB
inlawrev-3479	200	8	a	a	DET
inlawrev-3479	200	9	copy	copy	NOUN
inlawrev-3479	200	10	of	of	ADP
inlawrev-3479	200	11	the	the	DET
inlawrev-3479	200	12	order	order	NOUN
inlawrev-3479	200	13	to	to	ADP
inlawrev-3479	200	14	the	the	DET
inlawrev-3479	200	15	person	person	NOUN
inlawrev-3479	200	16	who	who	PRON
inlawrev-3479	200	17	filed	file	VERB
inlawrev-3479	200	18	the	the	DET
inlawrev-3479	200	19	[	[	X
inlawrev-3479	200	20	refund	refund	NOUN
inlawrev-3479	200	21	]	]	X
inlawrev-3479	200	22	claim	claim	NOUN
inlawrev-3479	200	23	.	.	PUNCT
inlawrev-3479	201	1	"73	"73	PROPN
inlawrev-3479	201	2	f.	f.	PROPN
inlawrev-3479	201	3	indiana	indiana	PROPN
inlawrev-3479	201	4	financial	financial	PROPN
inlawrev-3479	201	5	institutions	institution	NOUN
inlawrev-3479	201	6	tax	tax	VERB
inlawrev-3479	201	7	the	the	DET
inlawrev-3479	201	8	general	general	ADJ
inlawrev-3479	201	9	assembly	assembly	NOUN
inlawrev-3479	201	10	amended	amend	VERB
inlawrev-3479	201	11	the	the	DET
inlawrev-3479	201	12	law	law	NOUN
inlawrev-3479	201	13	dealing	deal	VERB
inlawrev-3479	201	14	with	with	ADP
inlawrev-3479	201	15	taxation	taxation	NOUN
inlawrev-3479	201	16	of	of	ADP
inlawrev-3479	201	17	indiana	indiana	PROPN
inlawrev-3479	201	18	domiciled	domicile	VERB
inlawrev-3479	201	19	financial	financial	ADJ
inlawrev-3479	201	20	institutions	institution	NOUN
inlawrev-3479	201	21	.	.	PUNCT
inlawrev-3479	202	1	74	74	NUM
inlawrev-3479	203	1	the	the	DET
inlawrev-3479	203	2	former	former	ADJ
inlawrev-3479	203	3	law	law	NOUN
inlawrev-3479	203	4	imposed	impose	VERB
inlawrev-3479	203	5	the	the	DET
inlawrev-3479	203	6	financial	financial	ADJ
inlawrev-3479	203	7	institutions	institution	NOUN
inlawrev-3479	203	8	tax	tax	VERB
inlawrev-3479	203	9	on	on	ADP
inlawrev-3479	203	10	the	the	DET
inlawrev-3479	203	11	adjusted	adjust	VERB
inlawrev-3479	203	12	gross	gross	ADJ
inlawrev-3479	203	13	income	income	NOUN
inlawrev-3479	203	14	ofresident	ofresident	NOUN
inlawrev-3479	203	15	financial	financial	ADJ
inlawrev-3479	203	16	institutions	institution	NOUN
inlawrev-3479	203	17	and	and	CCONJ
inlawrev-3479	203	18	allowed	allow	VERB
inlawrev-3479	203	19	a	a	DET
inlawrev-3479	203	20	credit	credit	NOUN
inlawrev-3479	203	21	to	to	PART
inlawrev-3479	203	22	be	be	AUX
inlawrev-3479	203	23	taken	take	VERB
inlawrev-3479	203	24	for	for	ADP
inlawrev-3479	203	25	taxes	taxis	NOUN
inlawrev-3479	203	26	paid	pay	VERB
inlawrev-3479	203	27	to	to	ADP
inlawrev-3479	203	28	other	other	ADJ
inlawrev-3479	203	29	states	state	NOUN
inlawrev-3479	203	30	.	.	PUNCT
inlawrev-3479	204	1	75	75	NUM
inlawrev-3479	204	2	on	on	ADP
inlawrev-3479	204	3	the	the	DET
inlawrev-3479	204	4	other	other	ADJ
inlawrev-3479	204	5	hand	hand	NOUN
inlawrev-3479	204	6	,	,	PUNCT
inlawrev-3479	204	7	nonresident	nonresident	ADJ
inlawrev-3479	204	8	financial	financial	ADJ
inlawrev-3479	204	9	institutions	institution	NOUN
inlawrev-3479	204	10	used	use	VERB
inlawrev-3479	204	11	a	a	DET
inlawrev-3479	204	12	one	one	NUM
inlawrev-3479	204	13	factor	factor	NOUN
inlawrev-3479	204	14	apportionment	apportionment	NOUN
inlawrev-3479	204	15	formula	formula	NOUN
inlawrev-3479	204	16	of	of	ADP
inlawrev-3479	204	17	66	66	NUM
inlawrev-3479	204	18	.	.	PUNCT
inlawrev-3479	205	1	i	i	PRON
inlawrev-3479	205	2	d	d	PROPN
inlawrev-3479	205	3	§	§	PROPN
inlawrev-3479	205	4	6	6	NUM
inlawrev-3479	205	5	-	-	SYM
inlawrev-3479	205	6	9	9	NUM
inlawrev-3479	205	7	-	-	PUNCT
inlawrev-3479	205	8	33	33	NUM
inlawrev-3479	205	9	-	-	SYM
inlawrev-3479	205	10	8	8	NUM
inlawrev-3479	205	11	.	.	NUM
inlawrev-3479	205	12	67	67	NUM
inlawrev-3479	205	13	.	.	PUNCT
inlawrev-3479	206	1	i	i	PRON
inlawrev-3479	206	2	d	d	PROPN
inlawrev-3479	206	3	68	68	NUM
inlawrev-3479	206	4	.	.	PUNCT
inlawrev-3479	207	1	see	see	VERB
inlawrev-3479	208	1	i	i	PROPN
inlawrev-3479	208	2	d	d	PROPN
inlawrev-3479	208	3	§	§	PROPN
inlawrev-3479	208	4	6	6	NUM
inlawrev-3479	208	5	-	-	SYM
inlawrev-3479	208	6	9	9	NUM
inlawrev-3479	208	7	-	-	PUNCT
inlawrev-3479	208	8	33	33	NUM
inlawrev-3479	208	9	-	-	PUNCT
inlawrev-3479	208	10	3(d	3(d	NUM
inlawrev-3479	208	11	)	)	PUNCT
inlawrev-3479	208	12	.	.	PUNCT
inlawrev-3479	209	1	69	69	NUM
inlawrev-3479	209	2	.	.	PUNCT
inlawrev-3479	210	1	see	see	VERB
inlawrev-3479	210	2	i	i	PROPN
inlawrev-3479	210	3	d	d	PROPN
inlawrev-3479	210	4	§	§	PROPN
inlawrev-3479	210	5	6	6	NUM
inlawrev-3479	210	6	-	-	SYM
inlawrev-3479	210	7	4.1	4.1	NUM
inlawrev-3479	210	8	.	.	PUNCT
inlawrev-3479	211	1	70	70	NUM
inlawrev-3479	211	2	.	.	PUNCT
inlawrev-3479	212	1	see	see	VERB
inlawrev-3479	212	2	i	i	PROPN
inlawrev-3479	212	3	d	d	PROPN
inlawrev-3479	212	4	§	§	PROPN
inlawrev-3479	212	5	6	6	NUM
inlawrev-3479	212	6	-	-	SYM
inlawrev-3479	212	7	4.1	4.1	NUM
inlawrev-3479	212	8	-	-	SYM
inlawrev-3479	212	9	10	10	NUM
inlawrev-3479	212	10	.	.	PUNCT
inlawrev-3479	213	1	71	71	NUM
inlawrev-3479	213	2	.	.	PUNCT
inlawrev-3479	214	1	see	see	VERB
inlawrev-3479	214	2	i	i	PROPN
inlawrev-3479	214	3	d	d	PROPN
inlawrev-3479	214	4	§	§	PROPN
inlawrev-3479	214	5	6	6	NUM
inlawrev-3479	214	6	-	-	SYM
inlawrev-3479	214	7	4.1	4.1	NUM
inlawrev-3479	214	8	-	-	PUNCT
inlawrev-3479	214	9	10	10	NUM
inlawrev-3479	214	10	-	-	SYM
inlawrev-3479	214	11	3	3	NUM
inlawrev-3479	214	12	.	.	NOUN
inlawrev-3479	214	13	72	72	NUM
inlawrev-3479	214	14	.	.	PUNCT
inlawrev-3479	215	1	i	i	PRON
inlawrev-3479	215	2	d	d	PROPN
inlawrev-3479	215	3	§	§	PROPN
inlawrev-3479	215	4	6	6	NUM
inlawrev-3479	215	5	-	-	SYM
inlawrev-3479	215	6	4.1	4.1	NUM
inlawrev-3479	215	7	-	-	PUNCT
inlawrev-3479	215	8	10	10	NUM
inlawrev-3479	215	9	-	-	PUNCT
inlawrev-3479	215	10	3(a	3(a	NUM
inlawrev-3479	215	11	)	)	PUNCT
inlawrev-3479	215	12	.	.	PUNCT
inlawrev-3479	216	1	73	73	NUM
inlawrev-3479	216	2	.	.	PUNCT
inlawrev-3479	217	1	i	i	PRON
inlawrev-3479	217	2	d	d	PROPN
inlawrev-3479	217	3	§	§	PROPN
inlawrev-3479	217	4	6	6	NUM
inlawrev-3479	217	5	-	-	SYM
inlawrev-3479	217	6	4.1	4.1	NUM
inlawrev-3479	217	7	-	-	PUNCT
inlawrev-3479	217	8	10	10	NUM
inlawrev-3479	217	9	-	-	NUM
inlawrev-3479	217	10	3(b	3(b	NUM
inlawrev-3479	217	11	)	)	PUNCT
inlawrev-3479	217	12	.	.	PUNCT
inlawrev-3479	218	1	74	74	NUM
inlawrev-3479	218	2	.	.	PUNCT
inlawrev-3479	219	1	see	see	VERB
inlawrev-3479	220	1	i	i	PROPN
inlawrev-3479	220	2	d	d	PROPN
inlawrev-3479	220	3	§	§	PROPN
inlawrev-3479	220	4	6	6	NUM
inlawrev-3479	220	5	-	-	SYM
inlawrev-3479	220	6	5.5	5.5	NUM
inlawrev-3479	220	7	.	.	PUNCT
inlawrev-3479	221	1	75	75	NUM
inlawrev-3479	221	2	.	.	PUNCT
inlawrev-3479	222	1	see	see	VERB
inlawrev-3479	222	2	i	i	PROPN
inlawrev-3479	222	3	d	d	PROPN
inlawrev-3479	222	4	§	§	PROPN
inlawrev-3479	222	5	§	§	PROPN
inlawrev-3479	222	6	6	6	NUM
inlawrev-3479	222	7	-	-	SYM
inlawrev-3479	222	8	5.5	5.5	NUM
inlawrev-3479	222	9	-	-	PUNCT
inlawrev-3479	222	10	2	2	NUM
inlawrev-3479	222	11	-	-	SYM
inlawrev-3479	222	12	2	2	NUM
inlawrev-3479	222	13	(	(	PUNCT
inlawrev-3479	222	14	repealed	repeal	VERB
inlawrev-3479	222	15	1999	1999	NUM
inlawrev-3479	222	16	)	)	PUNCT
inlawrev-3479	222	17	,	,	PUNCT
inlawrev-3479	222	18	6	6	NUM
inlawrev-3479	222	19	-	-	SYM
inlawrev-3479	222	20	5.5	5.5	NUM
inlawrev-3479	222	21	-	-	PUNCT
inlawrev-3479	222	22	2	2	NUM
inlawrev-3479	222	23	-	-	SYM
inlawrev-3479	222	24	5	5	NUM
inlawrev-3479	222	25	(	(	PUNCT
inlawrev-3479	222	26	repealed	repeal	VERB
inlawrev-3479	222	27	1999	1999	NUM
inlawrev-3479	222	28	)	)	PUNCT
inlawrev-3479	222	29	.	.	PUNCT
inlawrev-3479	223	1	2001	2001	NUM
inlawrev-3479	223	2	]	]	PUNCT
inlawrev-3479	223	3	taxation	taxation	NOUN
inlawrev-3479	223	4	1011	1011	NUM
inlawrev-3479	223	5	receipts	receipt	NOUN
inlawrev-3479	223	6	attributable	attributable	ADJ
inlawrev-3479	223	7	to	to	ADP
inlawrev-3479	223	8	business	business	NOUN
inlawrev-3479	223	9	transacted	transact	VERB
inlawrev-3479	223	10	in	in	ADP
inlawrev-3479	223	11	indiana	indiana	PROPN
inlawrev-3479	223	12	under	under	ADP
inlawrev-3479	223	13	the	the	DET
inlawrev-3479	223	14	former	former	ADJ
inlawrev-3479	223	15	law	law	NOUN
inlawrev-3479	223	16	.	.	PUNCT
inlawrev-3479	224	1	76	76	NUM
inlawrev-3479	225	1	the	the	DET
inlawrev-3479	225	2	new	new	ADJ
inlawrev-3479	225	3	law	law	NOUN
inlawrev-3479	225	4	applies	apply	VERB
inlawrev-3479	225	5	apportionment	apportionment	ADJ
inlawrev-3479	225	6	rules	rule	NOUN
inlawrev-3479	225	7	to	to	ADP
inlawrev-3479	225	8	all	all	DET
inlawrev-3479	225	9	financial	financial	ADJ
inlawrev-3479	225	10	institutions	institution	NOUN
inlawrev-3479	225	11	by	by	ADP
inlawrev-3479	225	12	using	use	VERB
inlawrev-3479	225	13	indiana	indiana	PROPN
inlawrev-3479	225	14	receipts	receipt	NOUN
inlawrev-3479	225	15	compared	compare	VERB
inlawrev-3479	225	16	to	to	ADP
inlawrev-3479	225	17	total	total	ADJ
inlawrev-3479	225	18	receipts	receipt	NOUN
inlawrev-3479	225	19	,	,	PUNCT
inlawrev-3479	225	20	sourced	source	VERB
inlawrev-3479	225	21	by	by	ADP
inlawrev-3479	225	22	customer	customer	NOUN
inlawrev-3479	225	23	location	location	NOUN
inlawrev-3479	225	24	.	.	PUNCT
inlawrev-3479	226	1	77	77	NUM
inlawrev-3479	227	1	the	the	DET
inlawrev-3479	227	2	amended	amend	VERB
inlawrev-3479	227	3	statute	statute	NOUN
inlawrev-3479	227	4	ensures	ensure	VERB
inlawrev-3479	227	5	that	that	SCONJ
inlawrev-3479	227	6	resident	resident	ADJ
inlawrev-3479	227	7	financial	financial	ADJ
inlawrev-3479	227	8	institutions	institution	NOUN
inlawrev-3479	227	9	are	be	AUX
inlawrev-3479	227	10	treated	treat	VERB
inlawrev-3479	227	11	the	the	DET
inlawrev-3479	227	12	same	same	ADJ
inlawrev-3479	227	13	as	as	ADP
inlawrev-3479	227	14	nonresident	nonresident	ADJ
inlawrev-3479	227	15	financial	financial	ADJ
inlawrev-3479	227	16	institutions	institution	NOUN
inlawrev-3479	227	17	for	for	ADP
inlawrev-3479	227	18	purposes	purpose	NOUN
inlawrev-3479	227	19	of	of	ADP
inlawrev-3479	227	20	the	the	DET
inlawrev-3479	227	21	imposition	imposition	NOUN
inlawrev-3479	227	22	of	of	ADP
inlawrev-3479	227	23	the	the	DET
inlawrev-3479	227	24	financial	financial	ADJ
inlawrev-3479	227	25	institutions	institution	NOUN
inlawrev-3479	227	26	tax	tax	NOUN
inlawrev-3479	227	27	.	.	PUNCT
inlawrev-3479	228	1	78	78	NUM
inlawrev-3479	229	1	the	the	DET
inlawrev-3479	229	2	legislative	legislative	ADJ
inlawrev-3479	229	3	services	service	NOUN
inlawrev-3479	229	4	agency	agency	NOUN
inlawrev-3479	229	5	estimates	estimate	VERB
inlawrev-3479	229	6	that	that	SCONJ
inlawrev-3479	229	7	apportioning	apportion	VERB
inlawrev-3479	229	8	resident	resident	ADJ
inlawrev-3479	229	9	income	income	NOUN
inlawrev-3479	229	10	will	will	AUX
inlawrev-3479	229	11	result	result	VERB
inlawrev-3479	229	12	in	in	ADP
inlawrev-3479	229	13	a	a	DET
inlawrev-3479	229	14	net	net	ADJ
inlawrev-3479	229	15	revenue	revenue	NOUN
inlawrev-3479	229	16	loss	loss	NOUN
inlawrev-3479	229	17	of	of	ADP
inlawrev-3479	229	18	less	less	ADJ
inlawrev-3479	229	19	than	than	ADP
inlawrev-3479	229	20	$	$	SYM
inlawrev-3479	229	21	5	5	NUM
inlawrev-3479	229	22	million	million	NUM
inlawrev-3479	229	23	annually	annually	ADV
inlawrev-3479	229	24	from	from	ADP
inlawrev-3479	229	25	collections	collection	NOUN
inlawrev-3479	229	26	which	which	PRON
inlawrev-3479	229	27	totaled	total	VERB
inlawrev-3479	229	28	$	$	SYM
inlawrev-3479	229	29	81.9	81.9	NUM
inlawrev-3479	229	30	million	million	NUM
inlawrev-3479	229	31	in	in	ADP
inlawrev-3479	229	32	the	the	DET
inlawrev-3479	229	33	fiscal	fiscal	ADJ
inlawrev-3479	229	34	year	year	NOUN
inlawrev-3479	229	35	beginning	begin	VERB
inlawrev-3479	229	36	october	october	PROPN
inlawrev-3479	229	37	1	1	NUM
inlawrev-3479	229	38	,	,	PUNCT
inlawrev-3479	229	39	1	1	NUM
inlawrev-3479	229	40	999	999	NUM
inlawrev-3479	229	41	.	.	PUNCT
inlawrev-3479	230	1	79	79	NUM
inlawrev-3479	230	2	this	this	DET
inlawrev-3479	230	3	amendment	amendment	NOUN
inlawrev-3479	230	4	applies	apply	VERB
inlawrev-3479	230	5	retroactively	retroactively	ADV
inlawrev-3479	230	6	as	as	ADP
inlawrev-3479	230	7	ofjanuary	ofjanuary	ADJ
inlawrev-3479	230	8	1,1	1,1	NUM
inlawrev-3479	230	9	999	999	NUM
inlawrev-3479	230	10	.	.	PUNCT
inlawrev-3479	231	1	80	80	NUM
inlawrev-3479	231	2	g.	g.	PROPN
inlawrev-3479	231	3	tax	tax	PROPN
inlawrev-3479	231	4	administration	administration	PROPN
inlawrev-3479	231	5	the	the	DET
inlawrev-3479	231	6	general	general	PROPN
inlawrev-3479	231	7	assembly	assembly	PROPN
inlawrev-3479	231	8	amended	amend	VERB
inlawrev-3479	231	9	the	the	DET
inlawrev-3479	231	10	law	law	NOUN
inlawrev-3479	231	11	concerning	concern	VERB
inlawrev-3479	231	12	the	the	DET
inlawrev-3479	231	13	sale	sale	NOUN
inlawrev-3479	231	14	ofreal	ofreal	ADJ
inlawrev-3479	231	15	property	property	NOUN
inlawrev-3479	231	16	when	when	SCONJ
inlawrev-3479	231	17	taxes	taxis	NOUN
inlawrev-3479	231	18	or	or	CCONJ
inlawrev-3479	231	19	special	special	ADJ
inlawrev-3479	231	20	assessments	assessment	NOUN
inlawrev-3479	231	21	become	become	VERB
inlawrev-3479	231	22	delinquent.81	delinquent.81	NOUN
inlawrev-3479	231	23	under	under	ADP
inlawrev-3479	231	24	the	the	DET
inlawrev-3479	231	25	amended	amend	VERB
inlawrev-3479	231	26	law	law	NOUN
inlawrev-3479	231	27	,	,	PUNCT
inlawrev-3479	231	28	persons	person	NOUN
inlawrev-3479	231	29	,	,	PUNCT
inlawrev-3479	231	30	and	and	CCONJ
inlawrev-3479	231	31	agents	agent	NOUN
inlawrev-3479	231	32	ofsuch	ofsuch	ADJ
inlawrev-3479	231	33	persons	person	NOUN
inlawrev-3479	231	34	,	,	PUNCT
inlawrev-3479	231	35	who	who	PRON
inlawrev-3479	231	36	are	be	AUX
inlawrev-3479	231	37	delinquent	delinquent	ADJ
inlawrev-3479	231	38	with	with	ADP
inlawrev-3479	231	39	respect	respect	NOUN
inlawrev-3479	231	40	to	to	ADP
inlawrev-3479	231	41	indiana	indiana	PROPN
inlawrev-3479	231	42	real	real	ADJ
inlawrev-3479	231	43	property	property	NOUN
inlawrev-3479	231	44	tax	tax	NOUN
inlawrev-3479	231	45	payments	payment	NOUN
inlawrev-3479	231	46	are	be	AUX
inlawrev-3479	231	47	prohibited	prohibit	VERB
inlawrev-3479	231	48	from	from	ADP
inlawrev-3479	231	49	purchasing	purchase	VERB
inlawrev-3479	231	50	real	real	ADJ
inlawrev-3479	231	51	property	property	NOUN
inlawrev-3479	231	52	at	at	ADP
inlawrev-3479	231	53	a	a	DET
inlawrev-3479	231	54	tax	tax	NOUN
inlawrev-3479	231	55	sale	sale	NOUN
inlawrev-3479	231	56	.	.	PUNCT
inlawrev-3479	232	1	82	82	NUM
inlawrev-3479	233	1	the	the	DET
inlawrev-3479	233	2	prohibition	prohibition	NOUN
inlawrev-3479	233	3	applies	apply	VERB
inlawrev-3479	233	4	not	not	PART
inlawrev-3479	233	5	only	only	ADV
inlawrev-3479	233	6	to	to	ADP
inlawrev-3479	233	7	persons	person	NOUN
inlawrev-3479	233	8	who	who	PRON
inlawrev-3479	233	9	are	be	AUX
inlawrev-3479	233	10	delinquent	delinquent	ADJ
inlawrev-3479	233	11	in	in	ADP
inlawrev-3479	233	12	the	the	DET
inlawrev-3479	233	13	payment	payment	NOUN
inlawrev-3479	233	14	of	of	ADP
inlawrev-3479	233	15	real	real	ADJ
inlawrev-3479	233	16	property	property	NOUN
inlawrev-3479	233	17	tax	tax	NOUN
inlawrev-3479	233	18	payments	payment	NOUN
inlawrev-3479	233	19	,	,	PUNCT
inlawrev-3479	233	20	but	but	CCONJ
inlawrev-3479	233	21	also	also	ADV
inlawrev-3479	233	22	to	to	ADP
inlawrev-3479	233	23	persons	person	NOUN
inlawrev-3479	233	24	who	who	PRON
inlawrev-3479	233	25	are	be	AUX
inlawrev-3479	233	26	delinquent	delinquent	ADJ
inlawrev-3479	233	27	in	in	ADP
inlawrev-3479	233	28	the	the	DET
inlawrev-3479	233	29	payment	payment	NOUN
inlawrev-3479	233	30	ofspecial	ofspecial	ADJ
inlawrev-3479	233	31	assessments	assessment	NOUN
inlawrev-3479	233	32	,	,	PUNCT
inlawrev-3479	233	33	penalties	penalty	NOUN
inlawrev-3479	233	34	,	,	PUNCT
inlawrev-3479	233	35	interest	interest	NOUN
inlawrev-3479	233	36	,	,	PUNCT
inlawrev-3479	233	37	or	or	CCONJ
inlawrev-3479	233	38	costs	cost	VERB
inlawrev-3479	233	39	attributable	attributable	ADJ
inlawrev-3479	233	40	to	to	ADP
inlawrev-3479	233	41	a	a	DET
inlawrev-3479	233	42	prior	prior	ADJ
inlawrev-3479	233	43	real	real	ADJ
inlawrev-3479	233	44	property	property	NOUN
inlawrev-3479	233	45	tax	tax	NOUN
inlawrev-3479	233	46	sale	sale	NOUN
inlawrev-3479	233	47	.	.	PUNCT
inlawrev-3479	234	1	83	83	NUM
inlawrev-3479	234	2	ifa	ifa	PROPN
inlawrev-3479	234	3	person	person	NOUN
inlawrev-3479	234	4	purchases	purchase	VERB
inlawrev-3479	234	5	real	real	ADJ
inlawrev-3479	234	6	property	property	NOUN
inlawrev-3479	234	7	that	that	PRON
inlawrev-3479	234	8	the	the	DET
inlawrev-3479	234	9	person	person	NOUN
inlawrev-3479	234	10	was	be	AUX
inlawrev-3479	234	11	not	not	PART
inlawrev-3479	234	12	eligible	eligible	ADJ
inlawrev-3479	234	13	to	to	PART
inlawrev-3479	234	14	purchase	purchase	VERB
inlawrev-3479	234	15	,	,	PUNCT
inlawrev-3479	234	16	then	then	ADV
inlawrev-3479	234	17	the	the	DET
inlawrev-3479	234	18	sale	sale	NOUN
inlawrev-3479	234	19	ofthe	ofthe	NOUN
inlawrev-3479	234	20	property	property	NOUN
inlawrev-3479	234	21	is	be	AUX
inlawrev-3479	234	22	void	void	ADJ
inlawrev-3479	234	23	.	.	PUNCT
inlawrev-3479	235	1	84	84	NUM
inlawrev-3479	235	2	further	far	ADV
inlawrev-3479	235	3	,	,	PUNCT
inlawrev-3479	235	4	the	the	DET
inlawrev-3479	235	5	appropriate	appropriate	ADJ
inlawrev-3479	235	6	county	county	NOUN
inlawrev-3479	235	7	treasurer	treasurer	NOUN
inlawrev-3479	235	8	must	must	AUX
inlawrev-3479	235	9	apply	apply	VERB
inlawrev-3479	235	10	the	the	DET
inlawrev-3479	235	11	amount	amount	NOUN
inlawrev-3479	235	12	of	of	ADP
inlawrev-3479	235	13	the	the	DET
inlawrev-3479	235	14	delinquent	delinquent	ADJ
inlawrev-3479	235	15	person	person	NOUN
inlawrev-3479	235	16	's	's	PART
inlawrev-3479	235	17	bid	bid	NOUN
inlawrev-3479	235	18	to	to	ADP
inlawrev-3479	235	19	the	the	DET
inlawrev-3479	235	20	person	person	NOUN
inlawrev-3479	235	21	's	's	PART
inlawrev-3479	235	22	delinquent	delinquent	ADJ
inlawrev-3479	235	23	taxes	taxis	NOUN
inlawrev-3479	235	24	and	and	CCONJ
inlawrev-3479	235	25	attempt	attempt	VERB
inlawrev-3479	235	26	to	to	PART
inlawrev-3479	235	27	resell	resell	VERB
inlawrev-3479	235	28	the	the	DET
inlawrev-3479	235	29	real	real	ADJ
inlawrev-3479	235	30	property	property	NOUN
inlawrev-3479	235	31	.	.	PUNCT
inlawrev-3479	236	1	85	85	NUM
inlawrev-3479	236	2	this	this	DET
inlawrev-3479	236	3	law	law	NOUN
inlawrev-3479	236	4	was	be	AUX
inlawrev-3479	236	5	effective	effective	ADJ
inlawrev-3479	236	6	on	on	ADP
inlawrev-3479	236	7	july	july	PROPN
inlawrev-3479	236	8	1	1	NUM
inlawrev-3479	236	9	,	,	PUNCT
inlawrev-3479	236	10	2000	2000	NUM
inlawrev-3479	236	11	.	.	PUNCT
inlawrev-3479	237	1	86	86	NUM
inlawrev-3479	237	2	ii	ii	PROPN
inlawrev-3479	237	3	.	.	PUNCT
inlawrev-3479	238	1	indiana	indiana	PROPN
inlawrev-3479	238	2	supreme	supreme	PROPN
inlawrev-3479	238	3	court	court	PROPN
inlawrev-3479	238	4	opinions	opinion	NOUN
inlawrev-3479	238	5	and	and	CCONJ
inlawrev-3479	238	6	decisions	decision	NOUN
inlawrev-3479	238	7	a.	a.	NOUN
inlawrev-3479	238	8	subject	subject	PROPN
inlawrev-3479	238	9	matter	matter	NOUN
inlawrev-3479	238	10	jurisdiction	jurisdiction	NOUN
inlawrev-3479	238	11	ofthe	ofthe	PROPN
inlawrev-3479	238	12	indiana	indiana	PROPN
inlawrev-3479	238	13	tax	tax	PROPN
inlawrev-3479	238	14	court	court	NOUN
inlawrev-3479	238	15	in	in	ADP
inlawrev-3479	238	16	state	state	NOUN
inlawrev-3479	238	17	board	board	PROPN
inlawrev-3479	238	18	of	of	ADP
inlawrev-3479	238	19	tax	tax	NOUN
inlawrev-3479	238	20	commissioners	commissioner	NOUN
inlawrev-3479	238	21	v.	v.	ADP
inlawrev-3479	238	22	troy	troy	PROPN
inlawrev-3479	238	23	montgomery	montgomery	PROPN
inlawrev-3479	238	24	*	*	PROPN
inlawrev-3479	238	25	7	7	NUM
inlawrev-3479	238	26	the	the	DET
inlawrev-3479	238	27	indiana	indiana	PROPN
inlawrev-3479	238	28	supreme	supreme	PROPN
inlawrev-3479	238	29	court	court	PROPN
inlawrev-3479	238	30	granted	grant	VERB
inlawrev-3479	238	31	the	the	DET
inlawrev-3479	238	32	isbtc	isbtc	NOUN
inlawrev-3479	238	33	's	's	PART
inlawrev-3479	238	34	petition	petition	NOUN
inlawrev-3479	238	35	for	for	ADP
inlawrev-3479	238	36	review	review	NOUN
inlawrev-3479	238	37	to	to	PART
inlawrev-3479	238	38	address	address	VERB
inlawrev-3479	238	39	whether	whether	SCONJ
inlawrev-3479	238	40	the	the	DET
inlawrev-3479	238	41	76	76	NUM
inlawrev-3479	238	42	.	.	PUNCT
inlawrev-3479	239	1	see	see	VERB
inlawrev-3479	239	2	i	i	PRON
inlawrev-3479	239	3	d.	d.	PROPN
inlawrev-3479	239	4	§	§	PROPN
inlawrev-3479	239	5	6	6	NUM
inlawrev-3479	239	6	-	-	SYM
inlawrev-3479	239	7	5.5	5.5	NUM
inlawrev-3479	239	8	-	-	PUNCT
inlawrev-3479	239	9	2	2	NUM
inlawrev-3479	239	10	-	-	SYM
inlawrev-3479	239	11	3	3	NUM
inlawrev-3479	239	12	.	.	NOUN
inlawrev-3479	239	13	77	77	NUM
inlawrev-3479	239	14	.	.	PUNCT
inlawrev-3479	240	1	see	see	VERB
inlawrev-3479	240	2	i	i	PRON
inlawrev-3479	240	3	d.	d.	PROPN
inlawrev-3479	240	4	§	§	PROPN
inlawrev-3479	240	5	6	6	NUM
inlawrev-3479	240	6	-	-	SYM
inlawrev-3479	240	7	5.5	5.5	NUM
inlawrev-3479	240	8	-	-	PUNCT
inlawrev-3479	240	9	4	4	NUM
inlawrev-3479	240	10	.	.	NUM
inlawrev-3479	240	11	78	78	NUM
inlawrev-3479	240	12	.	.	PUNCT
inlawrev-3479	241	1	see	see	VERB
inlawrev-3479	241	2	i	i	PROPN
inlawrev-3479	241	3	d	d	PROPN
inlawrev-3479	241	4	§	§	PROPN
inlawrev-3479	241	5	§	§	PROPN
inlawrev-3479	241	6	6	6	NUM
inlawrev-3479	241	7	-	-	SYM
inlawrev-3479	241	8	5.5	5.5	NUM
inlawrev-3479	241	9	-	-	PUNCT
inlawrev-3479	241	10	2	2	NUM
inlawrev-3479	241	11	-	-	SYM
inlawrev-3479	241	12	1	1	NUM
inlawrev-3479	241	13	,	,	PUNCT
inlawrev-3479	241	14	6	6	NUM
inlawrev-3479	241	15	-	-	SYM
inlawrev-3479	241	16	5.5	5.5	NUM
inlawrev-3479	241	17	-	-	PUNCT
inlawrev-3479	241	18	2	2	NUM
inlawrev-3479	241	19	-	-	SYM
inlawrev-3479	241	20	3	3	NUM
inlawrev-3479	241	21	,	,	PUNCT
inlawrev-3479	241	22	6	6	NUM
inlawrev-3479	241	23	-	-	SYM
inlawrev-3479	241	24	5.5	5.5	NUM
inlawrev-3479	241	25	-	-	PUNCT
inlawrev-3479	241	26	2	2	NUM
inlawrev-3479	241	27	-	-	PUNCT
inlawrev-3479	241	28	4	4	NUM
inlawrev-3479	241	29	,	,	PUNCT
inlawrev-3479	241	30	6	6	NUM
inlawrev-3479	241	31	-	-	SYM
inlawrev-3479	241	32	5.5	5.5	NUM
inlawrev-3479	241	33	-	-	PUNCT
inlawrev-3479	241	34	4	4	NUM
inlawrev-3479	241	35	-	-	SYM
inlawrev-3479	241	36	1	1	NUM
inlawrev-3479	241	37	.	.	NOUN
inlawrev-3479	241	38	79	79	NUM
inlawrev-3479	241	39	.	.	PUNCT
inlawrev-3479	242	1	see	see	VERB
inlawrev-3479	242	2	legislative	legislative	ADJ
inlawrev-3479	242	3	services	service	NOUN
inlawrev-3479	242	4	agency	agency	NOUN
inlawrev-3479	242	5	,	,	PUNCT
inlawrev-3479	242	6	fiscal	fiscal	ADJ
inlawrev-3479	242	7	impact	impact	NOUN
inlawrev-3479	242	8	statement	statement	NOUN
inlawrev-3479	242	9	,	,	PUNCT
inlawrev-3479	242	10	available	available	ADJ
inlawrev-3479	242	11	at	at	ADP
inlawrev-3479	242	12	http://www.state.in.us/sere/lsa_biuinfo	http://www.state.in.us/sere/lsa_biuinfo	NOUN
inlawrev-3479	242	13	?	?	PUNCT
inlawrev-3479	243	1	(	(	PUNCT
inlawrev-3479	243	2	last	last	ADV
inlawrev-3479	243	3	visited	visit	VERB
inlawrev-3479	243	4	mar	mar	PROPN
inlawrev-3479	243	5	.	.	PROPN
inlawrev-3479	243	6	3	3	NUM
inlawrev-3479	243	7	,	,	PUNCT
inlawrev-3479	243	8	2001	2001	NUM
inlawrev-3479	243	9	)	)	PUNCT
inlawrev-3479	243	10	.	.	PUNCT
inlawrev-3479	244	1	80	80	NUM
inlawrev-3479	244	2	.	.	PUNCT
inlawrev-3479	245	1	see	see	VERB
inlawrev-3479	245	2	1nd	1nd	NOUN
inlawrev-3479	245	3	.	.	PUNCT
inlawrev-3479	246	1	code	code	PROPN
inlawrev-3479	246	2	§	§	PROPN
inlawrev-3479	246	3	§	§	PROPN
inlawrev-3479	246	4	6	6	NUM
inlawrev-3479	246	5	-	-	SYM
inlawrev-3479	246	6	5.5	5.5	NUM
inlawrev-3479	246	7	-	-	PUNCT
inlawrev-3479	246	8	2	2	NUM
inlawrev-3479	246	9	,	,	PUNCT
inlawrev-3479	246	10	6	6	NUM
inlawrev-3479	246	11	-	-	SYM
inlawrev-3479	246	12	5.5	5.5	NUM
inlawrev-3479	246	13	-	-	SYM
inlawrev-3479	246	14	4	4	NUM
inlawrev-3479	246	15	(	(	PUNCT
inlawrev-3479	246	16	2000	2000	NUM
inlawrev-3479	246	17	)	)	PUNCT
inlawrev-3479	246	18	.	.	PUNCT
inlawrev-3479	247	1	81	81	NUM
inlawrev-3479	247	2	.	.	PUNCT
inlawrev-3479	248	1	see	see	VERB
inlawrev-3479	248	2	i	i	PROPN
inlawrev-3479	248	3	d	d	PROPN
inlawrev-3479	248	4	§	§	PROPN
inlawrev-3479	248	5	6	6	NUM
inlawrev-3479	248	6	-	-	SYM
inlawrev-3479	248	7	1.1	1.1	NUM
inlawrev-3479	248	8	-	-	SYM
inlawrev-3479	248	9	24	24	NUM
inlawrev-3479	248	10	.	.	PUNCT
inlawrev-3479	249	1	82	82	NUM
inlawrev-3479	249	2	.	.	PUNCT
inlawrev-3479	250	1	see	see	VERB
inlawrev-3479	250	2	i	i	PROPN
inlawrev-3479	250	3	d	d	PROPN
inlawrev-3479	250	4	§	§	PROPN
inlawrev-3479	250	5	6	6	NUM
inlawrev-3479	250	6	-	-	SYM
inlawrev-3479	250	7	1.1	1.1	NUM
inlawrev-3479	250	8	-24	-24	NOUN
inlawrev-3479	250	9	-	-	SYM
inlawrev-3479	250	10	5.3(a	5.3(a	NUM
inlawrev-3479	250	11	)	)	PUNCT
inlawrev-3479	250	12	.	.	PUNCT
inlawrev-3479	251	1	83	83	NUM
inlawrev-3479	251	2	.	.	PUNCT
inlawrev-3479	252	1	see	see	VERB
inlawrev-3479	252	2	i	i	PROPN
inlawrev-3479	252	3	d	d	PROPN
inlawrev-3479	252	4	84	84	NUM
inlawrev-3479	252	5	.	.	PUNCT
inlawrev-3479	253	1	see	see	VERB
inlawrev-3479	253	2	i	i	PRON
inlawrev-3479	253	3	d.	d.	PROPN
inlawrev-3479	253	4	§	§	PROPN
inlawrev-3479	253	5	61.1	61.1	NUM
inlawrev-3479	253	6	-24	-24	NOUN
inlawrev-3479	253	7	-	-	PUNCT
inlawrev-3479	253	8	5.3(c	5.3(c	NUM
inlawrev-3479	253	9	)	)	PUNCT
inlawrev-3479	253	10	.	.	PUNCT
inlawrev-3479	254	1	85	85	NUM
inlawrev-3479	254	2	.	.	PUNCT
inlawrev-3479	255	1	see	see	VERB
inlawrev-3479	255	2	i	i	PRON
inlawrev-3479	255	3	d.	d.	PROPN
inlawrev-3479	255	4	86	86	NUM
inlawrev-3479	255	5	.	.	PUNCT
inlawrev-3479	256	1	see	see	VERB
inlawrev-3479	256	2	i	i	PROPN
inlawrev-3479	256	3	d	d	PROPN
inlawrev-3479	256	4	§	§	PROPN
inlawrev-3479	256	5	6	6	NUM
inlawrev-3479	256	6	-	-	SYM
inlawrev-3479	256	7	1.1	1.1	NUM
inlawrev-3479	256	8	-	-	PUNCT
inlawrev-3479	256	9	24	24	NUM
inlawrev-3479	256	10	-	-	SYM
inlawrev-3479	256	11	5.3	5.3	NUM
inlawrev-3479	256	12	.	.	PUNCT
inlawrev-3479	257	1	87	87	NUM
inlawrev-3479	257	2	.	.	PUNCT
inlawrev-3479	258	1	730	730	NUM
inlawrev-3479	258	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	258	3	680	680	NUM
inlawrev-3479	258	4	(	(	PUNCT
inlawrev-3479	258	5	ind	ind	NOUN
inlawrev-3479	258	6	.	.	PROPN
inlawrev-3479	258	7	2000	2000	NUM
inlawrev-3479	258	8	)	)	PUNCT
inlawrev-3479	258	9	.	.	PUNCT
inlawrev-3479	259	1	1012	1012	NUM
inlawrev-3479	259	2	indiana	indiana	PROPN
inlawrev-3479	259	3	law	law	PROPN
inlawrev-3479	259	4	review	review	NOUN
inlawrev-3479	259	5	[	[	X
inlawrev-3479	259	6	vol	vol	NOUN
inlawrev-3479	259	7	.	.	PUNCT
inlawrev-3479	260	1	34	34	NUM
inlawrev-3479	260	2	:	:	SYM
inlawrev-3479	260	3	1	1	NUM
inlawrev-3479	260	4	003	003	NUM
inlawrev-3479	260	5	tax	tax	NOUN
inlawrev-3479	260	6	court	court	NOUN
inlawrev-3479	260	7	had	have	VERB
inlawrev-3479	260	8	subject	subject	ADJ
inlawrev-3479	260	9	matterjurisdiction	matterjurisdiction	NOUN
inlawrev-3479	260	10	under	under	ADP
inlawrev-3479	260	11	the	the	DET
inlawrev-3479	260	12	circumstances	circumstance	NOUN
inlawrev-3479	260	13	presented	present	VERB
inlawrev-3479	260	14	in	in	ADP
inlawrev-3479	260	15	this	this	DET
inlawrev-3479	260	16	case	case	NOUN
inlawrev-3479	260	17	.	.	PUNCT
inlawrev-3479	261	1	88	88	NUM
inlawrev-3479	261	2	the	the	DET
inlawrev-3479	261	3	supreme	supreme	PROPN
inlawrev-3479	261	4	court	court	PROPN
inlawrev-3479	261	5	concluded	conclude	VERB
inlawrev-3479	261	6	that	that	SCONJ
inlawrev-3479	261	7	troy	troy	PROPN
inlawrev-3479	261	8	montgomery	montgomery	PROPN
inlawrev-3479	261	9	must	must	AUX
inlawrev-3479	261	10	exhaust	exhaust	VERB
inlawrev-3479	261	11	all	all	DET
inlawrev-3479	261	12	administrative	administrative	ADJ
inlawrev-3479	261	13	remedies	remedy	NOUN
inlawrev-3479	261	14	in	in	ADP
inlawrev-3479	261	15	order	order	NOUN
inlawrev-3479	261	16	for	for	SCONJ
inlawrev-3479	261	17	the	the	DET
inlawrev-3479	261	18	tax	tax	NOUN
inlawrev-3479	261	19	court	court	NOUN
inlawrev-3479	261	20	to	to	PART
inlawrev-3479	261	21	have	have	VERB
inlawrev-3479	261	22	subject	subject	ADJ
inlawrev-3479	261	23	matter	matter	NOUN
inlawrev-3479	261	24	jurisdiction	jurisdiction	NOUN
inlawrev-3479	261	25	.	.	PUNCT
inlawrev-3479	262	1	89	89	NUM
inlawrev-3479	263	1	the	the	DET
inlawrev-3479	263	2	petitioners	petitioner	NOUN
inlawrev-3479	263	3	-	-	PUNCT
inlawrev-3479	263	4	below	below	ADV
inlawrev-3479	263	5	were	be	AUX
inlawrev-3479	263	6	lake	lake	PROPN
inlawrev-3479	263	7	county	county	PROPN
inlawrev-3479	263	8	,	,	PUNCT
inlawrev-3479	263	9	indiana	indiana	PROPN
inlawrev-3479	263	10	,	,	PUNCT
inlawrev-3479	263	11	on	on	ADP
inlawrev-3479	263	12	its	its	PRON
inlawrev-3479	263	13	own	own	ADJ
inlawrev-3479	263	14	behalf	behalf	NOUN
inlawrev-3479	263	15	and	and	CCONJ
inlawrev-3479	263	16	on	on	ADP
inlawrev-3479	263	17	behalf	behalf	NOUN
inlawrev-3479	263	18	of	of	ADP
inlawrev-3479	263	19	property	property	NOUN
inlawrev-3479	263	20	owners	owner	NOUN
inlawrev-3479	263	21	in	in	ADP
inlawrev-3479	263	22	lake	lake	PROPN
inlawrev-3479	263	23	county	county	PROPN
inlawrev-3479	263	24	,	,	PUNCT
inlawrev-3479	263	25	the	the	DET
inlawrev-3479	263	26	lake	lake	PROPN
inlawrev-3479	263	27	county	county	PROPN
inlawrev-3479	263	28	council	council	PROPN
inlawrev-3479	263	29	,	,	PUNCT
inlawrev-3479	263	30	the	the	DET
inlawrev-3479	263	31	board	board	NOUN
inlawrev-3479	263	32	of	of	ADP
inlawrev-3479	263	33	commissioners	commissioner	NOUN
inlawrev-3479	263	34	of	of	ADP
inlawrev-3479	263	35	lake	lake	PROPN
inlawrev-3479	263	36	county	county	PROPN
inlawrev-3479	263	37	,	,	PUNCT
inlawrev-3479	263	38	and	and	CCONJ
inlawrev-3479	263	39	several	several	ADJ
inlawrev-3479	263	40	individual	individual	ADJ
inlawrev-3479	263	41	members	member	NOUN
inlawrev-3479	263	42	of	of	ADP
inlawrev-3479	263	43	the	the	DET
inlawrev-3479	263	44	council	council	NOUN
inlawrev-3479	263	45	or	or	CCONJ
inlawrev-3479	263	46	the	the	DET
inlawrev-3479	263	47	board	board	NOUN
inlawrev-3479	263	48	who	who	PRON
inlawrev-3479	263	49	sought	seek	VERB
inlawrev-3479	263	50	to	to	PART
inlawrev-3479	263	51	sue	sue	VERB
inlawrev-3479	263	52	both	both	PRON
inlawrev-3479	263	53	in	in	ADP
inlawrev-3479	263	54	their	their	PRON
inlawrev-3479	263	55	official	official	ADJ
inlawrev-3479	263	56	capacities	capacity	NOUN
inlawrev-3479	263	57	and	and	CCONJ
inlawrev-3479	263	58	as	as	ADP
inlawrev-3479	263	59	taxpayers	taxpayer	NOUN
inlawrev-3479	263	60	owning	own	VERB
inlawrev-3479	263	61	property	property	NOUN
inlawrev-3479	263	62	in	in	ADP
inlawrev-3479	263	63	lake	lake	PROPN
inlawrev-3479	263	64	county	county	PROPN
inlawrev-3479	263	65	.	.	PUNCT
inlawrev-3479	264	1	90	90	NUM
inlawrev-3479	264	2	the	the	DET
inlawrev-3479	264	3	petitioners	petitioner	NOUN
inlawrev-3479	264	4	-	-	PUNCT
inlawrev-3479	264	5	below	below	ADV
inlawrev-3479	264	6	brought	bring	VERB
inlawrev-3479	264	7	suit	suit	NOUN
inlawrev-3479	264	8	in	in	ADP
inlawrev-3479	264	9	the	the	DET
inlawrev-3479	264	10	tax	tax	NOUN
inlawrev-3479	264	11	court	court	NOUN
inlawrev-3479	264	12	against	against	ADP
inlawrev-3479	264	13	the	the	DET
inlawrev-3479	264	14	isbtc	isbtc	NOUN
inlawrev-3479	264	15	,	,	PUNCT
inlawrev-3479	264	16	seeking	seek	VERB
inlawrev-3479	264	17	a	a	DET
inlawrev-3479	264	18	declaratory	declaratory	ADJ
inlawrev-3479	264	19	judgment	judgment	NOUN
inlawrev-3479	264	20	that	that	SCONJ
inlawrev-3479	264	21	the	the	DET
inlawrev-3479	264	22	health	health	NOUN
inlawrev-3479	264	23	care	care	NOUN
inlawrev-3479	264	24	for	for	ADP
inlawrev-3479	264	25	the	the	DET
inlawrev-3479	264	26	indigent	indigent	ADJ
inlawrev-3479	264	27	program	program	PROPN
inlawrev-3479	264	28	(	(	PUNCT
inlawrev-3479	264	29	hci	hci	NOUN
inlawrev-3479	264	30	)	)	PUNCT
inlawrev-3479	264	31	violated	violate	VERB
inlawrev-3479	264	32	article	article	NOUN
inlawrev-3479	264	33	1	1	NUM
inlawrev-3479	264	34	0	0	NUM
inlawrev-3479	264	35	,	,	PUNCT
inlawrev-3479	264	36	section	section	NOUN
inlawrev-3479	264	37	1	1	NUM
inlawrev-3479	264	38	and	and	CCONJ
inlawrev-3479	264	39	article	article	NOUN
inlawrev-3479	264	40	1	1	NUM
inlawrev-3479	264	41	,	,	PUNCT
inlawrev-3479	264	42	section	section	NOUN
inlawrev-3479	264	43	23	23	NUM
inlawrev-3479	264	44	of	of	ADP
inlawrev-3479	264	45	the	the	DET
inlawrev-3479	264	46	indiana	indiana	PROPN
inlawrev-3479	264	47	constitution	constitution	PROPN
inlawrev-3479	264	48	.	.	PUNCT
inlawrev-3479	265	1	91	91	NUM
inlawrev-3479	265	2	specifically	specifically	ADV
inlawrev-3479	265	3	,	,	PUNCT
inlawrev-3479	265	4	the	the	DET
inlawrev-3479	265	5	petitioners	petitioner	NOUN
inlawrev-3479	265	6	sought	seek	VERB
inlawrev-3479	265	7	a	a	DET
inlawrev-3479	265	8	declaratory	declaratory	ADJ
inlawrev-3479	265	9	judgment	judgment	NOUN
inlawrev-3479	265	10	from	from	ADP
inlawrev-3479	265	11	the	the	DET
inlawrev-3479	265	12	tax	tax	NOUN
inlawrev-3479	265	13	court	court	NOUN
inlawrev-3479	265	14	stating	state	VERB
inlawrev-3479	265	15	that	that	SCONJ
inlawrev-3479	265	16	the	the	DET
inlawrev-3479	265	17	formula	formula	NOUN
inlawrev-3479	265	18	for	for	ADP
inlawrev-3479	265	19	calculating	calculate	VERB
inlawrev-3479	265	20	the	the	DET
inlawrev-3479	265	21	hci	hci	NOUN
inlawrev-3479	265	22	tax	tax	NOUN
inlawrev-3479	265	23	levy	levy	NOUN
inlawrev-3479	265	24	was	be	AUX
inlawrev-3479	265	25	unconstitutional.92	unconstitutional.92	NOUN
inlawrev-3479	265	26	the	the	DET
inlawrev-3479	265	27	tax	tax	NOUN
inlawrev-3479	265	28	court	court	NOUN
inlawrev-3479	265	29	had	have	AUX
inlawrev-3479	265	30	determined	determine	VERB
inlawrev-3479	265	31	that	that	SCONJ
inlawrev-3479	265	32	a	a	DET
inlawrev-3479	265	33	letter	letter	NOUN
inlawrev-3479	265	34	from	from	ADP
inlawrev-3479	265	35	the	the	DET
inlawrev-3479	265	36	isbtc	isbtc	NOUN
inlawrev-3479	265	37	did	do	AUX
inlawrev-3479	265	38	not	not	PART
inlawrev-3479	265	39	constitute	constitute	VERB
inlawrev-3479	265	40	a	a	DET
inlawrev-3479	265	41	final	final	ADJ
inlawrev-3479	265	42	determination	determination	NOUN
inlawrev-3479	265	43	conferring	confer	VERB
inlawrev-3479	265	44	subject	subject	ADJ
inlawrev-3479	265	45	matter	matter	NOUN
inlawrev-3479	265	46	jurisdiction	jurisdiction	NOUN
inlawrev-3479	265	47	,	,	PUNCT
inlawrev-3479	265	48	but	but	CCONJ
inlawrev-3479	265	49	nevertheless	nevertheless	ADV
inlawrev-3479	265	50	concluded	conclude	VERB
inlawrev-3479	265	51	that	that	SCONJ
inlawrev-3479	265	52	the	the	DET
inlawrev-3479	265	53	tax	tax	NOUN
inlawrev-3479	265	54	court	court	NOUN
inlawrev-3479	265	55	hadjurisdiction	hadjurisdiction	NOUN
inlawrev-3479	265	56	because	because	SCONJ
inlawrev-3479	265	57	administrative	administrative	ADJ
inlawrev-3479	265	58	remedies	remedy	NOUN
inlawrev-3479	265	59	for	for	ADP
inlawrev-3479	265	60	challenging	challenge	VERB
inlawrev-3479	265	61	the	the	DET
inlawrev-3479	265	62	hci	hci	NOUN
inlawrev-3479	265	63	levy	levy	NOUN
inlawrev-3479	265	64	were	be	AUX
inlawrev-3479	265	65	inadequate	inadequate	ADJ
inlawrev-3479	265	66	,	,	PUNCT
inlawrev-3479	265	67	and	and	CCONJ
inlawrev-3479	265	68	therefore	therefore	ADV
inlawrev-3479	265	69	the	the	DET
inlawrev-3479	265	70	parties	party	NOUN
inlawrev-3479	265	71	were	be	AUX
inlawrev-3479	265	72	excused	excuse	VERB
inlawrev-3479	265	73	from	from	ADP
inlawrev-3479	265	74	pursuing	pursue	VERB
inlawrev-3479	265	75	them	they	PRON
inlawrev-3479	265	76	.	.	PUNCT
inlawrev-3479	266	1	93	93	NUM
inlawrev-3479	266	2	the	the	DET
inlawrev-3479	266	3	tax	tax	NOUN
inlawrev-3479	266	4	court	court	NOUN
inlawrev-3479	266	5	had	have	AUX
inlawrev-3479	266	6	also	also	ADV
inlawrev-3479	266	7	ruled	rule	VERB
inlawrev-3479	266	8	that	that	SCONJ
inlawrev-3479	266	9	the	the	DET
inlawrev-3479	266	10	governmental	governmental	ADJ
inlawrev-3479	266	11	entities	entity	NOUN
inlawrev-3479	266	12	,	,	PUNCT
inlawrev-3479	266	13	with	with	ADP
inlawrev-3479	266	14	the	the	DET
inlawrev-3479	266	15	exception	exception	NOUN
inlawrev-3479	266	16	oflake	oflake	PROPN
inlawrev-3479	266	17	county	county	NOUN
inlawrev-3479	266	18	itself	itself	PRON
inlawrev-3479	266	19	,	,	PUNCT
inlawrev-3479	266	20	lacked	lack	VERB
inlawrev-3479	266	21	standing	stand	VERB
inlawrev-3479	266	22	to	to	PART
inlawrev-3479	266	23	contest	contest	VERB
inlawrev-3479	266	24	the	the	DET
inlawrev-3479	266	25	constitutionality	constitutionality	NOUN
inlawrev-3479	266	26	of	of	ADP
inlawrev-3479	266	27	the	the	DET
inlawrev-3479	266	28	hci	hci	NOUN
inlawrev-3479	266	29	levy.94	levy.94	NOUN
inlawrev-3479	266	30	the	the	DET
inlawrev-3479	266	31	tax	tax	NOUN
inlawrev-3479	266	32	court	court	NOUN
inlawrev-3479	266	33	determined	determine	VERB
inlawrev-3479	266	34	that	that	SCONJ
inlawrev-3479	266	35	lake	lake	PROPN
inlawrev-3479	266	36	county	county	PROPN
inlawrev-3479	266	37	was	be	AUX
inlawrev-3479	266	38	a	a	DET
inlawrev-3479	266	39	proper	proper	ADJ
inlawrev-3479	266	40	party	party	NOUN
inlawrev-3479	266	41	to	to	ADP
inlawrev-3479	266	42	the	the	DET
inlawrev-3479	266	43	declaratory	declaratory	ADJ
inlawrev-3479	266	44	judgment	judgment	NOUN
inlawrev-3479	266	45	action	action	NOUN
inlawrev-3479	266	46	because	because	SCONJ
inlawrev-3479	266	47	if	if	SCONJ
inlawrev-3479	266	48	the	the	DET
inlawrev-3479	266	49	petitioners	petitioner	NOUN
inlawrev-3479	266	50	succeeded	succeed	VERB
inlawrev-3479	266	51	,	,	PUNCT
inlawrev-3479	266	52	then	then	ADV
inlawrev-3479	266	53	the	the	DET
inlawrev-3479	266	54	county	county	NOUN
inlawrev-3479	266	55	would	would	AUX
inlawrev-3479	266	56	be	be	AUX
inlawrev-3479	266	57	forced	force	VERB
inlawrev-3479	266	58	to	to	PART
inlawrev-3479	266	59	fund	fund	VERB
inlawrev-3479	266	60	and	and	CCONJ
inlawrev-3479	266	61	administer	administer	VERB
inlawrev-3479	266	62	the	the	DET
inlawrev-3479	266	63	refund	refund	NOUN
inlawrev-3479	266	64	process	process	NOUN
inlawrev-3479	266	65	.	.	PUNCT
inlawrev-3479	267	1	95	95	NUM
inlawrev-3479	268	1	the	the	DET
inlawrev-3479	268	2	isbtc	isbtc	NOUN
inlawrev-3479	268	3	then	then	ADV
inlawrev-3479	268	4	"	"	PUNCT
inlawrev-3479	268	5	sought	seek	VERB
inlawrev-3479	268	6	rehearing	rehearing	NOUN
inlawrev-3479	268	7	,	,	PUNCT
inlawrev-3479	268	8	arguing	argue	VERB
inlawrev-3479	268	9	that	that	SCONJ
inlawrev-3479	268	10	because	because	SCONJ
inlawrev-3479	268	11	lake	lake	PROPN
inlawrev-3479	268	12	county	county	NOUN
inlawrev-3479	268	13	could	could	AUX
inlawrev-3479	268	14	seek	seek	VERB
inlawrev-3479	268	15	reimbursement	reimbursement	NOUN
inlawrev-3479	268	16	from	from	ADP
inlawrev-3479	268	17	the	the	DET
inlawrev-3479	268	18	state	state	NOUN
inlawrev-3479	269	1	[	[	X
inlawrev-3479	269	2	of	of	ADP
inlawrev-3479	269	3	indiana	indiana	PROPN
inlawrev-3479	269	4	]	]	PUNCT
inlawrev-3479	269	5	for	for	ADP
inlawrev-3479	269	6	any	any	DET
inlawrev-3479	269	7	refunds	refund	NOUN
inlawrev-3479	269	8	it	it	PRON
inlawrev-3479	269	9	would	would	AUX
inlawrev-3479	269	10	be	be	AUX
inlawrev-3479	269	11	forced	force	VERB
inlawrev-3479	269	12	to	to	PART
inlawrev-3479	269	13	pay	pay	VERB
inlawrev-3479	269	14	,	,	PUNCT
inlawrev-3479	269	15	the	the	DET
inlawrev-3479	269	16	taxpayers	taxpayer	NOUN
inlawrev-3479	269	17	'	'	PART
inlawrev-3479	269	18	remedies	remedy	NOUN
inlawrev-3479	269	19	were	be	AUX
inlawrev-3479	269	20	adequate	adequate	ADJ
inlawrev-3479	269	21	and	and	CCONJ
inlawrev-3479	269	22	exhaustion	exhaustion	NOUN
inlawrev-3479	269	23	should	should	AUX
inlawrev-3479	269	24	not	not	PART
inlawrev-3479	269	25	be	be	AUX
inlawrev-3479	269	26	excused	excuse	VERB
inlawrev-3479	269	27	.	.	PUNCT
inlawrev-3479	269	28	"	"	PUNCT
inlawrev-3479	270	1	96	96	NUM
inlawrev-3479	270	2	in	in	ADP
inlawrev-3479	270	3	a	a	DET
inlawrev-3479	270	4	second	second	ADJ
inlawrev-3479	270	5	opinion	opinion	NOUN
inlawrev-3479	270	6	,	,	PUNCT
inlawrev-3479	270	7	97	97	NUM
inlawrev-3479	270	8	the	the	DET
inlawrev-3479	270	9	tax	tax	NOUN
inlawrev-3479	270	10	court	court	NOUN
inlawrev-3479	270	11	again	again	ADV
inlawrev-3479	270	12	concluded	conclude	VERB
inlawrev-3479	270	13	that	that	SCONJ
inlawrev-3479	270	14	it	it	PRON
inlawrev-3479	270	15	had	have	VERB
inlawrev-3479	270	16	subject	subject	ADJ
inlawrev-3479	270	17	matter	matter	NOUN
inlawrev-3479	270	18	jurisdiction	jurisdiction	NOUN
inlawrev-3479	270	19	and	and	CCONJ
inlawrev-3479	270	20	that	that	SCONJ
inlawrev-3479	270	21	administrative	administrative	ADJ
inlawrev-3479	270	22	remedies	remedy	NOUN
inlawrev-3479	270	23	available	available	ADJ
inlawrev-3479	270	24	to	to	ADP
inlawrev-3479	270	25	the	the	DET
inlawrev-3479	270	26	petitioners	petitioner	NOUN
inlawrev-3479	270	27	-	-	PUNCT
inlawrev-3479	270	28	below	below	ADV
inlawrev-3479	270	29	were	be	AUX
inlawrev-3479	270	30	inadequate	inadequate	ADJ
inlawrev-3479	270	31	and	and	CCONJ
inlawrev-3479	270	32	that	that	SCONJ
inlawrev-3479	270	33	exhaustion	exhaustion	NOUN
inlawrev-3479	270	34	was	be	AUX
inlawrev-3479	270	35	therefore	therefore	ADV
inlawrev-3479	270	36	excused.98	excused.98	ADJ
inlawrev-3479	270	37	88	88	NUM
inlawrev-3479	270	38	.	.	PUNCT
inlawrev-3479	271	1	see	see	VERB
inlawrev-3479	271	2	i	i	PRON
inlawrev-3479	271	3	d	d	PROPN
inlawrev-3479	271	4	at	at	ADP
inlawrev-3479	271	5	6	6	NUM
inlawrev-3479	271	6	^	^	SYM
inlawrev-3479	271	7	1	1	NUM
inlawrev-3479	271	8	.	.	NOUN
inlawrev-3479	271	9	89	89	NUM
inlawrev-3479	271	10	.	.	PUNCT
inlawrev-3479	272	1	see	see	VERB
inlawrev-3479	272	2	i	i	PRON
inlawrev-3479	272	3	d.	d.	PROPN
inlawrev-3479	272	4	at	at	ADP
inlawrev-3479	272	5	684	684	NUM
inlawrev-3479	272	6	-	-	SYM
inlawrev-3479	272	7	85	85	NUM
inlawrev-3479	272	8	.	.	PUNCT
inlawrev-3479	273	1	90	90	NUM
inlawrev-3479	273	2	.	.	PUNCT
inlawrev-3479	274	1	see	see	VERB
inlawrev-3479	274	2	i	i	PRON
inlawrev-3479	274	3	d	d	PROPN
inlawrev-3479	274	4	at	at	ADP
inlawrev-3479	274	5	680	680	NUM
inlawrev-3479	274	6	-	-	SYM
inlawrev-3479	274	7	81	81	NUM
inlawrev-3479	274	8	.	.	PUNCT
inlawrev-3479	274	9	91	91	NUM
inlawrev-3479	274	10	.	.	PUNCT
inlawrev-3479	275	1	see	see	VERB
inlawrev-3479	275	2	i	i	PRON
inlawrev-3479	275	3	d.	d.	PROPN
inlawrev-3479	275	4	at	at	ADP
inlawrev-3479	275	5	681	681	NUM
inlawrev-3479	275	6	.	.	PUNCT
inlawrev-3479	276	1	92	92	NUM
inlawrev-3479	276	2	.	.	PUNCT
inlawrev-3479	277	1	see	see	VERB
inlawrev-3479	277	2	i	i	PRON
inlawrev-3479	277	3	d.	d.	PROPN
inlawrev-3479	277	4	at	at	ADP
inlawrev-3479	277	5	682	682	NUM
inlawrev-3479	277	6	.	.	PUNCT
inlawrev-3479	278	1	93	93	NUM
inlawrev-3479	278	2	.	.	PUNCT
inlawrev-3479	279	1	see	see	VERB
inlawrev-3479	279	2	i	i	PRON
inlawrev-3479	279	3	d.	d.	PROPN
inlawrev-3479	279	4	at	at	ADP
inlawrev-3479	279	5	683	683	NUM
inlawrev-3479	279	6	(	(	PUNCT
inlawrev-3479	279	7	citing	cite	VERB
inlawrev-3479	279	8	lake	lake	PROPN
inlawrev-3479	279	9	county	county	PROPN
inlawrev-3479	279	10	council	council	PROPN
inlawrev-3479	279	11	v.	v.	ADP
inlawrev-3479	279	12	state	state	PROPN
inlawrev-3479	279	13	bd	bd	PROPN
inlawrev-3479	279	14	.	.	PROPN
inlawrev-3479	279	15	of	of	ADP
inlawrev-3479	279	16	tax	tax	NOUN
inlawrev-3479	279	17	comm'rs	comm'rs	NOUN
inlawrev-3479	279	18	,	,	PUNCT
inlawrev-3479	279	19	706	706	NUM
inlawrev-3479	279	20	n.e.2d	n.e.2d	NOUN
inlawrev-3479	279	21	270	270	NUM
inlawrev-3479	279	22	,	,	PUNCT
inlawrev-3479	279	23	275	275	NUM
inlawrev-3479	279	24	-	-	SYM
inlawrev-3479	279	25	77	77	NUM
inlawrev-3479	279	26	(	(	PUNCT
inlawrev-3479	279	27	ind	ind	NOUN
inlawrev-3479	279	28	.	.	PUNCT
inlawrev-3479	280	1	tax	tax	PROPN
inlawrev-3479	280	2	ct	ct	PROPN
inlawrev-3479	280	3	.	.	PROPN
inlawrev-3479	280	4	1999	1999	NUM
inlawrev-3479	280	5	)	)	PUNCT
inlawrev-3479	280	6	)	)	PUNCT
inlawrev-3479	280	7	.	.	PUNCT
inlawrev-3479	281	1	94	94	X
inlawrev-3479	281	2	.	.	PUNCT
inlawrev-3479	282	1	see	see	VERB
inlawrev-3479	282	2	i	i	PRON
inlawrev-3479	282	3	d.	d.	PROPN
inlawrev-3479	282	4	(	(	PUNCT
inlawrev-3479	282	5	citing	cite	VERB
inlawrev-3479	282	6	lake	lake	PROPN
inlawrev-3479	282	7	county	county	PROPN
inlawrev-3479	282	8	council	council	PROPN
inlawrev-3479	282	9	,	,	PUNCT
inlawrev-3479	282	10	706	706	NUM
inlawrev-3479	282	11	n.e.2d	n.e.2d	NOUN
inlawrev-3479	282	12	at	at	ADP
inlawrev-3479	282	13	279	279	NUM
inlawrev-3479	282	14	-	-	SYM
inlawrev-3479	282	15	8	8	NUM
inlawrev-3479	282	16	1	1	NUM
inlawrev-3479	282	17	)	)	PUNCT
inlawrev-3479	282	18	.	.	PUNCT
inlawrev-3479	283	1	95	95	NUM
inlawrev-3479	283	2	.	.	PUNCT
inlawrev-3479	284	1	see	see	VERB
inlawrev-3479	284	2	i	i	PRON
inlawrev-3479	284	3	d.	d.	PROPN
inlawrev-3479	284	4	(	(	PUNCT
inlawrev-3479	284	5	citing	cite	VERB
inlawrev-3479	284	6	lake	lake	PROPN
inlawrev-3479	284	7	county	county	PROPN
inlawrev-3479	284	8	council	council	PROPN
inlawrev-3479	284	9	,	,	PUNCT
inlawrev-3479	284	10	706	706	NUM
inlawrev-3479	284	11	n.e.2d	n.e.2d	NOUN
inlawrev-3479	284	12	at	at	ADP
inlawrev-3479	284	13	28	28	NUM
inlawrev-3479	284	14	1	1	NUM
inlawrev-3479	284	15	)	)	PUNCT
inlawrev-3479	284	16	.	.	PUNCT
inlawrev-3479	285	1	96	96	NUM
inlawrev-3479	285	2	.	.	PUNCT
inlawrev-3479	286	1	i	i	PRON
inlawrev-3479	286	2	d.	d.	PROPN
inlawrev-3479	286	3	97	97	NUM
inlawrev-3479	286	4	.	.	PUNCT
inlawrev-3479	287	1	see	see	VERB
inlawrev-3479	287	2	i	i	PRON
inlawrev-3479	287	3	d.	d.	PROPN
inlawrev-3479	287	4	at	at	ADP
inlawrev-3479	287	5	683	683	NUM
inlawrev-3479	287	6	n.8	n.8	NOUN
inlawrev-3479	287	7	(	(	PUNCT
inlawrev-3479	287	8	stating	state	VERB
inlawrev-3479	287	9	that	that	SCONJ
inlawrev-3479	287	10	the	the	DET
inlawrev-3479	287	11	tax	tax	NOUN
inlawrev-3479	287	12	court	court	NOUN
inlawrev-3479	287	13	issued	issue	VERB
inlawrev-3479	287	14	its	its	PRON
inlawrev-3479	287	15	original	original	ADJ
inlawrev-3479	287	16	opinion	opinion	NOUN
inlawrev-3479	287	17	on	on	ADP
inlawrev-3479	287	18	january	january	PROPN
inlawrev-3479	287	19	19	19	NUM
inlawrev-3479	287	20	,	,	PUNCT
inlawrev-3479	287	21	1	1	NUM
inlawrev-3479	287	22	999	999	NUM
inlawrev-3479	287	23	,	,	PUNCT
inlawrev-3479	287	24	and	and	CCONJ
inlawrev-3479	287	25	granting	grant	VERB
inlawrev-3479	287	26	reconsideration	reconsideration	NOUN
inlawrev-3479	287	27	in	in	ADP
inlawrev-3479	287	28	light	light	ADJ
inlawrev-3479	287	29	ofthe	ofthe	PROPN
inlawrev-3479	287	30	supreme	supreme	PROPN
inlawrev-3479	287	31	court	court	PROPN
inlawrev-3479	287	32	's	's	PART
inlawrev-3479	287	33	intervening	intervene	VERB
inlawrev-3479	287	34	modification	modification	NOUN
inlawrev-3479	287	35	ofstate	ofstate	NOUN
inlawrev-3479	287	36	board	board	NOUN
inlawrev-3479	287	37	of	of	ADP
inlawrev-3479	287	38	tax	tax	NOUN
inlawrev-3479	287	39	commissioners	commissioner	NOUN
inlawrev-3479	287	40	v.	v.	ADP
inlawrev-3479	287	41	mixmill	mixmill	PROPN
inlawrev-3479	287	42	manufacturing	manufacturing	PROPN
inlawrev-3479	287	43	co.	co.	PROPN
inlawrev-3479	287	44	,	,	PUNCT
inlawrev-3479	287	45	702	702	NUM
inlawrev-3479	287	46	n.e.2d	n.e.2d	NOUN
inlawrev-3479	287	47	701	701	NUM
inlawrev-3479	287	48	(	(	PUNCT
inlawrev-3479	287	49	ind	ind	NOUN
inlawrev-3479	287	50	.	.	PUNCT
inlawrev-3479	287	51	1998	1998	NUM
inlawrev-3479	287	52	)	)	PUNCT
inlawrev-3479	287	53	,	,	PUNCT
inlawrev-3479	287	54	as	as	ADP
inlawrev-3479	287	55	modified	modify	VERB
inlawrev-3479	287	56	feb	feb	PROPN
inlawrev-3479	287	57	.	.	PROPN
inlawrev-3479	287	58	5	5	NUM
inlawrev-3479	287	59	,	,	PUNCT
inlawrev-3479	287	60	1999	1999	NUM
inlawrev-3479	287	61	)	)	PUNCT
inlawrev-3479	287	62	.	.	PUNCT
inlawrev-3479	288	1	98	98	NUM
inlawrev-3479	288	2	.	.	PUNCT
inlawrev-3479	289	1	see	see	VERB
inlawrev-3479	290	1	i	i	PRON
inlawrev-3479	290	2	d	d	PROPN
inlawrev-3479	290	3	(	(	PUNCT
inlawrev-3479	290	4	citing	cite	VERB
inlawrev-3479	290	5	montgomery	montgomery	PROPN
inlawrev-3479	290	6	v.	v.	ADP
inlawrev-3479	290	7	state	state	PROPN
inlawrev-3479	290	8	bd	bd	PROPN
inlawrev-3479	290	9	.	.	PROPN
inlawrev-3479	290	10	oftax	oftax	PROPN
inlawrev-3479	290	11	comm'rs	comm'rs	PROPN
inlawrev-3479	290	12	,	,	PUNCT
inlawrev-3479	290	13	708	708	NUM
inlawrev-3479	290	14	n.e.2d	n.e.2d	NOUN
inlawrev-3479	290	15	936	936	NUM
inlawrev-3479	290	16	(	(	PUNCT
inlawrev-3479	290	17	ind	ind	NOUN
inlawrev-3479	290	18	.	.	PUNCT
inlawrev-3479	291	1	tax	tax	PROPN
inlawrev-3479	291	2	ct	ct	PROPN
inlawrev-3479	291	3	.	.	PROPN
inlawrev-3479	292	1	2001	2001	NUM
inlawrev-3479	292	2	]	]	PUNCT
inlawrev-3479	293	1	taxation	taxation	NOUN
inlawrev-3479	293	2	1013	1013	NUM
inlawrev-3479	293	3	the	the	DET
inlawrev-3479	293	4	tax	tax	NOUN
inlawrev-3479	293	5	court	court	NOUN
inlawrev-3479	293	6	also	also	ADV
inlawrev-3479	293	7	concluded	conclude	VERB
inlawrev-3479	293	8	that	that	SCONJ
inlawrev-3479	293	9	reimbursement	reimbursement	NOUN
inlawrev-3479	293	10	was	be	AUX
inlawrev-3479	293	11	too	too	ADV
inlawrev-3479	293	12	speculative	speculative	ADJ
inlawrev-3479	293	13	.	.	PUNCT
inlawrev-3479	293	14	"	"	PUNCT
inlawrev-3479	294	1	the	the	DET
inlawrev-3479	294	2	tax	tax	NOUN
inlawrev-3479	294	3	court	court	NOUN
inlawrev-3479	294	4	subsequently	subsequently	ADV
inlawrev-3479	294	5	certified	certify	VERB
inlawrev-3479	294	6	its	its	PRON
inlawrev-3479	294	7	opinions	opinion	NOUN
inlawrev-3479	294	8	for	for	ADP
inlawrev-3479	294	9	interlocutory	interlocutory	NOUN
inlawrev-3479	294	10	review	review	NOUN
inlawrev-3479	294	11	by	by	ADP
inlawrev-3479	294	12	the	the	DET
inlawrev-3479	294	13	supreme	supreme	PROPN
inlawrev-3479	294	14	court	court	PROPN
inlawrev-3479	294	15	.	.	PUNCT
inlawrev-3479	295	1	100	100	NUM
inlawrev-3479	295	2	in	in	ADP
inlawrev-3479	295	3	deciding	decide	VERB
inlawrev-3479	295	4	this	this	DET
inlawrev-3479	295	5	case	case	NOUN
inlawrev-3479	295	6	,	,	PUNCT
inlawrev-3479	295	7	the	the	DET
inlawrev-3479	295	8	supreme	supreme	PROPN
inlawrev-3479	295	9	court	court	PROPN
inlawrev-3479	295	10	first	first	ADV
inlawrev-3479	295	11	evaluated	evaluate	VERB
inlawrev-3479	295	12	whether	whether	SCONJ
inlawrev-3479	295	13	the	the	DET
inlawrev-3479	295	14	taxpayers	taxpayer	NOUN
inlawrev-3479	295	15	failed	fail	VERB
inlawrev-3479	295	16	to	to	PART
inlawrev-3479	295	17	exhaust	exhaust	VERB
inlawrev-3479	295	18	their	their	PRON
inlawrev-3479	295	19	administrative	administrative	ADJ
inlawrev-3479	295	20	remedies	remedy	NOUN
inlawrev-3479	295	21	and	and	CCONJ
inlawrev-3479	295	22	whether	whether	SCONJ
inlawrev-3479	295	23	the	the	DET
inlawrev-3479	295	24	taxpayers	taxpayer	NOUN
inlawrev-3479	295	25	should	should	AUX
inlawrev-3479	295	26	be	be	AUX
inlawrev-3479	295	27	excused	excuse	VERB
inlawrev-3479	295	28	from	from	ADP
inlawrev-3479	295	29	pursuing	pursue	VERB
inlawrev-3479	295	30	these	these	DET
inlawrev-3479	295	31	remedies	remedy	NOUN
inlawrev-3479	295	32	on	on	ADP
inlawrev-3479	295	33	grounds	ground	NOUN
inlawrev-3479	295	34	offutility	offutility	NOUN
inlawrev-3479	295	35	.	.	PUNCT
inlawrev-3479	296	1	101	101	NUM
inlawrev-3479	296	2	the	the	DET
inlawrev-3479	296	3	supreme	supreme	PROPN
inlawrev-3479	296	4	court	court	PROPN
inlawrev-3479	296	5	reviewed	review	VERB
inlawrev-3479	296	6	its	its	PRON
inlawrev-3479	296	7	holdings	holding	NOUN
inlawrev-3479	296	8	in	in	ADP
inlawrev-3479	296	9	analogous	analogous	ADJ
inlawrev-3479	296	10	cases	case	NOUN
inlawrev-3479	296	11	and	and	CCONJ
inlawrev-3479	296	12	observed	observe	VERB
inlawrev-3479	296	13	that	that	SCONJ
inlawrev-3479	296	14	section	section	NOUN
inlawrev-3479	296	15	6	6	NUM
inlawrev-3479	296	16	-	-	SYM
inlawrev-3479	296	17	1.127	1.127	NUM
inlawrev-3479	296	18	-	-	SYM
inlawrev-3479	296	19	6(b	6(b	NUM
inlawrev-3479	296	20	)	)	PUNCT
inlawrev-3479	296	21	of	of	ADP
inlawrev-3479	296	22	the	the	DET
inlawrev-3479	296	23	indiana	indiana	PROPN
inlawrev-3479	296	24	code	code	PROPN
inlawrev-3479	296	25	provides	provide	VERB
inlawrev-3479	296	26	for	for	ADP
inlawrev-3479	296	27	repayment	repayment	NOUN
inlawrev-3479	296	28	by	by	ADP
inlawrev-3479	296	29	indiana	indiana	PROPN
inlawrev-3479	296	30	of	of	ADP
inlawrev-3479	296	31	tax	tax	NOUN
inlawrev-3479	296	32	overpayments	overpayment	NOUN
inlawrev-3479	296	33	and	and	CCONJ
inlawrev-3479	296	34	applies	apply	VERB
inlawrev-3479	296	35	generally	generally	ADV
inlawrev-3479	296	36	to	to	ADP
inlawrev-3479	296	37	all	all	DET
inlawrev-3479	296	38	taxes	taxis	NOUN
inlawrev-3479	296	39	.	.	PUNCT
inlawrev-3479	297	1	102	102	NUM
inlawrev-3479	297	2	the	the	DET
inlawrev-3479	297	3	supreme	supreme	PROPN
inlawrev-3479	297	4	court	court	PROPN
inlawrev-3479	297	5	reasoned	reason	VERB
inlawrev-3479	297	6	that	that	SCONJ
inlawrev-3479	297	7	the	the	DET
inlawrev-3479	297	8	statutory	statutory	ADJ
inlawrev-3479	297	9	scheme	scheme	NOUN
inlawrev-3479	297	10	provides	provide	VERB
inlawrev-3479	297	11	a	a	DET
inlawrev-3479	297	12	workable	workable	ADJ
inlawrev-3479	297	13	mechanism	mechanism	NOUN
inlawrev-3479	297	14	for	for	SCONJ
inlawrev-3479	297	15	the	the	DET
inlawrev-3479	297	16	county	county	NOUN
inlawrev-3479	297	17	to	to	PART
inlawrev-3479	297	18	recover	recover	VERB
inlawrev-3479	297	19	from	from	ADP
inlawrev-3479	297	20	indiana	indiana	PROPN
inlawrev-3479	297	21	any	any	DET
inlawrev-3479	297	22	required	require	VERB
inlawrev-3479	297	23	taxpayer	taxpayer	NOUN
inlawrev-3479	297	24	refunds	refund	NOUN
inlawrev-3479	297	25	and	and	CCONJ
inlawrev-3479	297	26	that	that	SCONJ
inlawrev-3479	297	27	such	such	ADJ
inlawrev-3479	297	28	mechanism	mechanism	NOUN
inlawrev-3479	297	29	avoids	avoid	VERB
inlawrev-3479	297	30	the	the	DET
inlawrev-3479	297	31	difficulties	difficulty	NOUN
inlawrev-3479	297	32	that	that	PRON
inlawrev-3479	297	33	the	the	DET
inlawrev-3479	297	34	tax	tax	NOUN
inlawrev-3479	297	35	court	court	NOUN
inlawrev-3479	297	36	identified	identify	VERB
inlawrev-3479	297	37	in	in	ADP
inlawrev-3479	297	38	reliance	reliance	NOUN
inlawrev-3479	297	39	on	on	ADP
inlawrev-3479	297	40	the	the	DET
inlawrev-3479	297	41	refund	refund	NOUN
inlawrev-3479	297	42	procedure	procedure	NOUN
inlawrev-3479	297	43	as	as	ADP
inlawrev-3479	297	44	a	a	DET
inlawrev-3479	297	45	remedy	remedy	NOUN
inlawrev-3479	297	46	for	for	ADP
inlawrev-3479	297	47	unlawfully	unlawfully	ADV
inlawrev-3479	297	48	collected	collect	VERB
inlawrev-3479	297	49	hci	hci	NOUN
inlawrev-3479	297	50	taxes	taxis	NOUN
inlawrev-3479	297	51	.	.	PUNCT
inlawrev-3479	298	1	103	103	NUM
inlawrev-3479	298	2	the	the	DET
inlawrev-3479	298	3	supreme	supreme	PROPN
inlawrev-3479	298	4	court	court	PROPN
inlawrev-3479	298	5	concluded	conclude	VERB
inlawrev-3479	298	6	that	that	SCONJ
inlawrev-3479	298	7	a	a	DET
inlawrev-3479	298	8	claim	claim	NOUN
inlawrev-3479	298	9	for	for	ADP
inlawrev-3479	298	10	refund	refund	NOUN
inlawrev-3479	298	11	could	could	AUX
inlawrev-3479	298	12	be	be	AUX
inlawrev-3479	298	13	presented	present	VERB
inlawrev-3479	298	14	and	and	CCONJ
inlawrev-3479	298	15	,	,	PUNCT
inlawrev-3479	298	16	if	if	SCONJ
inlawrev-3479	298	17	refused	refuse	VERB
inlawrev-3479	298	18	,	,	PUNCT
inlawrev-3479	298	19	would	would	AUX
inlawrev-3479	298	20	permit	permit	VERB
inlawrev-3479	298	21	the	the	DET
inlawrev-3479	298	22	petitioners	petitioner	NOUN
inlawrev-3479	298	23	-	-	PUNCT
inlawrev-3479	298	24	below	below	ADV
inlawrev-3479	298	25	to	to	PART
inlawrev-3479	298	26	proceed	proceed	VERB
inlawrev-3479	298	27	to	to	ADP
inlawrev-3479	298	28	the	the	DET
inlawrev-3479	298	29	tax	tax	NOUN
inlawrev-3479	298	30	court	court	NOUN
inlawrev-3479	298	31	with	with	ADP
inlawrev-3479	298	32	their	their	PRON
inlawrev-3479	298	33	contentions	contention	NOUN
inlawrev-3479	298	34	.	.	PUNCT
inlawrev-3479	299	1	and	and	CCONJ
inlawrev-3479	299	2	,	,	PUNCT
inlawrev-3479	299	3	because	because	SCONJ
inlawrev-3479	299	4	the	the	DET
inlawrev-3479	299	5	tax	tax	NOUN
inlawrev-3479	299	6	court	court	NOUN
inlawrev-3479	299	7	had	have	VERB
inlawrev-3479	299	8	jurisdiction	jurisdiction	NOUN
inlawrev-3479	299	9	only	only	ADV
inlawrev-3479	299	10	to	to	ADP
inlawrev-3479	299	11	the	the	DET
inlawrev-3479	299	12	extent	extent	NOUN
inlawrev-3479	299	13	granted	grant	VERB
inlawrev-3479	299	14	by	by	ADP
inlawrev-3479	299	15	statute	statute	PROPN
inlawrev-3479	299	16	,	,	PUNCT
inlawrev-3479	299	17	the	the	DET
inlawrev-3479	299	18	supreme	supreme	PROPN
inlawrev-3479	299	19	court	court	PROPN
inlawrev-3479	299	20	need	need	AUX
inlawrev-3479	299	21	not	not	PART
inlawrev-3479	299	22	address	address	VERB
inlawrev-3479	299	23	whether	whether	SCONJ
inlawrev-3479	299	24	or	or	CCONJ
inlawrev-3479	299	25	not	not	PART
inlawrev-3479	299	26	the	the	DET
inlawrev-3479	299	27	petitioners	petitioner	NOUN
inlawrev-3479	299	28	-	-	PUNCT
inlawrev-3479	299	29	below	below	ADV
inlawrev-3479	299	30	had	have	AUX
inlawrev-3479	299	31	standing	stand	VERB
inlawrev-3479	299	32	to	to	PART
inlawrev-3479	299	33	pursue	pursue	VERB
inlawrev-3479	299	34	their	their	PRON
inlawrev-3479	299	35	claim	claim	NOUN
inlawrev-3479	299	36	.	.	PUNCT
inlawrev-3479	300	1	104	104	NUM
inlawrev-3479	300	2	therefore	therefore	ADV
inlawrev-3479	300	3	,	,	PUNCT
inlawrev-3479	300	4	the	the	DET
inlawrev-3479	300	5	supreme	supreme	PROPN
inlawrev-3479	300	6	court	court	PROPN
inlawrev-3479	300	7	reversed	reverse	VERB
inlawrev-3479	300	8	the	the	DET
inlawrev-3479	300	9	judgment	judgment	NOUN
inlawrev-3479	300	10	ofthe	ofthe	NOUN
inlawrev-3479	300	11	tax	tax	NOUN
inlawrev-3479	300	12	court	court	NOUN
inlawrev-3479	300	13	and	and	CCONJ
inlawrev-3479	300	14	remanded	remand	VERB
inlawrev-3479	300	15	the	the	DET
inlawrev-3479	300	16	case	case	NOUN
inlawrev-3479	300	17	with	with	ADP
inlawrev-3479	300	18	instructions	instruction	NOUN
inlawrev-3479	300	19	to	to	PART
inlawrev-3479	300	20	dismiss	dismiss	VERB
inlawrev-3479	300	21	the	the	DET
inlawrev-3479	300	22	claim	claim	NOUN
inlawrev-3479	300	23	of	of	ADP
inlawrev-3479	300	24	the	the	DET
inlawrev-3479	300	25	petitioners	petitioner	NOUN
inlawrev-3479	300	26	-	-	PUNCT
inlawrev-3479	300	27	below	below	ADV
inlawrev-3479	300	28	for	for	ADP
inlawrev-3479	300	29	declaratory	declaratory	ADJ
inlawrev-3479	300	30	relief	relief	NOUN
inlawrev-3479	300	31	against	against	ADP
inlawrev-3479	300	32	the	the	DET
inlawrev-3479	300	33	isbtc	isbtc	NOUN
inlawrev-3479	300	34	.	.	PUNCT
inlawrev-3479	301	1	105	105	NUM
inlawrev-3479	301	2	b.	b.	PROPN
inlawrev-3479	301	3	indiana	indiana	PROPN
inlawrev-3479	301	4	financial	financial	PROPN
inlawrev-3479	301	5	institutions	institution	NOUN
inlawrev-3479	301	6	tax	tax	NOUN
inlawrev-3479	301	7	in	in	ADP
inlawrev-3479	301	8	department	department	PROPN
inlawrev-3479	301	9	ofstate	ofstate	NOUN
inlawrev-3479	301	10	revenue	revenue	NOUN
inlawrev-3479	301	11	v.	v.	ADP
inlawrev-3479	301	12	farm	farm	NOUN
inlawrev-3479	301	13	credit	credit	NOUN
inlawrev-3479	301	14	services	service	NOUN
inlawrev-3479	301	15	ofmid	ofmid	PROPN
inlawrev-3479	301	16	-	-	PROPN
inlawrev-3479	301	17	america	america	PROPN
inlawrev-3479	301	18	,	,	PUNCT
inlawrev-3479	301	19	aca,]06	aca,]06	VERB
inlawrev-3479	301	20	farm	farm	NOUN
inlawrev-3479	301	21	credit	credit	NOUN
inlawrev-3479	301	22	services	service	NOUN
inlawrev-3479	301	23	(	(	PUNCT
inlawrev-3479	301	24	taxpayer	taxpayer	NOUN
inlawrev-3479	301	25	)	)	PUNCT
inlawrev-3479	301	26	,	,	PUNCT
inlawrev-3479	301	27	an	an	DET
inlawrev-3479	301	28	agricultural	agricultural	ADJ
inlawrev-3479	301	29	credit	credit	NOUN
inlawrev-3479	301	30	association	association	NOUN
inlawrev-3479	301	31	,	,	PUNCT
inlawrev-3479	301	32	107	107	NUM
inlawrev-3479	301	33	claimed	claim	VERB
inlawrev-3479	301	34	that	that	SCONJ
inlawrev-3479	301	35	it	it	PRON
inlawrev-3479	301	36	was	be	AUX
inlawrev-3479	301	37	"	"	PUNCT
inlawrev-3479	301	38	exempt	exempt	ADJ
inlawrev-3479	301	39	from	from	ADP
inlawrev-3479	301	40	indiana	indiana	PROPN
inlawrev-3479	301	41	's	's	PART
inlawrev-3479	301	42	financial	financial	ADJ
inlawrev-3479	301	43	institutions	institution	NOUN
inlawrev-3479	301	44	tax	tax	NOUN
inlawrev-3479	301	45	under	under	ADP
inlawrev-3479	301	46	constitutional	constitutional	ADJ
inlawrev-3479	301	47	principles	principle	NOUN
inlawrev-3479	301	48	ofintergovernmental	ofintergovernmental	ADJ
inlawrev-3479	301	49	tax	tax	NOUN
inlawrev-3479	301	50	immunity	immunity	NOUN
inlawrev-3479	301	51	,	,	PUNCT
inlawrev-3479	301	52	"	"	PUNCT
inlawrev-3479	301	53	108	108	NUM
inlawrev-3479	301	54	but	but	CCONJ
inlawrev-3479	301	55	the	the	DET
inlawrev-3479	301	56	supreme	supreme	PROPN
inlawrev-3479	301	57	court	court	PROPN
inlawrev-3479	301	58	concluded	conclude	VERB
inlawrev-3479	301	59	that	that	SCONJ
inlawrev-3479	301	60	the	the	DET
inlawrev-3479	301	61	taxpayer	taxpayer	NOUN
inlawrev-3479	301	62	was	be	AUX
inlawrev-3479	301	63	only	only	ADV
inlawrev-3479	301	64	partially	partially	ADV
inlawrev-3479	301	65	exempt	exempt	ADJ
inlawrev-3479	301	66	from	from	ADP
inlawrev-3479	301	67	the	the	DET
inlawrev-3479	301	68	tax	tax	NOUN
inlawrev-3479	301	69	.	.	PUNCT
inlawrev-3479	302	1	109	109	NUM
inlawrev-3479	302	2	the	the	DET
inlawrev-3479	302	3	supreme	supreme	PROPN
inlawrev-3479	302	4	court	court	PROPN
inlawrev-3479	302	5	found	find	VERB
inlawrev-3479	302	6	that	that	SCONJ
inlawrev-3479	302	7	the	the	DET
inlawrev-3479	302	8	doctrine	doctrine	NOUN
inlawrev-3479	302	9	ofintergovernmental	ofintergovernmental	ADJ
inlawrev-3479	302	10	tax	tax	NOUN
inlawrev-3479	302	11	immunity	immunity	NOUN
inlawrev-3479	302	12	has	have	VERB
inlawrev-3479	302	13	its	its	PRON
inlawrev-3479	302	14	roots	root	NOUN
inlawrev-3479	302	15	in	in	ADP
inlawrev-3479	302	16	mcculloch	mcculloch	PROPN
inlawrev-3479	302	17	v.	v.	PROPN
inlawrev-3479	302	18	maryland	maryland	PROPN
inlawrev-3479	302	19	"	"	PUNCT
inlawrev-3479	302	20	in	in	ADP
inlawrev-3479	302	21	which	which	PRON
inlawrev-3479	302	22	the	the	DET
inlawrev-3479	302	23	u.s	u.s	PROPN
inlawrev-3479	302	24	.	.	PROPN
inlawrev-3479	302	25	supreme	supreme	PROPN
inlawrev-3479	302	26	court	court	PROPN
inlawrev-3479	302	27	held	hold	VERB
inlawrev-3479	302	28	1999	1999	NUM
inlawrev-3479	302	29	)	)	PUNCT
inlawrev-3479	302	30	)	)	PUNCT
inlawrev-3479	302	31	.	.	PUNCT
inlawrev-3479	303	1	99	99	NUM
inlawrev-3479	303	2	.	.	PUNCT
inlawrev-3479	304	1	see	see	VERB
inlawrev-3479	304	2	i	i	PRON
inlawrev-3479	304	3	d.	d.	PROPN
inlawrev-3479	304	4	(	(	PUNCT
inlawrev-3479	304	5	citing	cite	VERB
inlawrev-3479	304	6	montgomery	montgomery	PROPN
inlawrev-3479	304	7	,	,	PUNCT
inlawrev-3479	304	8	708	708	NUM
inlawrev-3479	304	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	304	10	at	at	ADP
inlawrev-3479	304	11	938	938	NUM
inlawrev-3479	304	12	)	)	PUNCT
inlawrev-3479	304	13	.	.	PUNCT
inlawrev-3479	305	1	100	100	NUM
inlawrev-3479	305	2	.	.	PUNCT
inlawrev-3479	305	3	see	see	VERB
inlawrev-3479	305	4	i	i	PRON
inlawrev-3479	305	5	d.	d.	PROPN
inlawrev-3479	305	6	101	101	NUM
inlawrev-3479	305	7	.	.	PUNCT
inlawrev-3479	306	1	see	see	VERB
inlawrev-3479	306	2	/rf	/rf	NOUN
inlawrev-3479	306	3	.	.	PUNCT
inlawrev-3479	307	1	at	at	ADP
inlawrev-3479	307	2	683	683	NUM
inlawrev-3479	307	3	-	-	SYM
inlawrev-3479	307	4	84	84	NUM
inlawrev-3479	307	5	.	.	PUNCT
inlawrev-3479	307	6	102	102	NUM
inlawrev-3479	307	7	.	.	PUNCT
inlawrev-3479	308	1	see	see	VERB
inlawrev-3479	308	2	i	i	PRON
inlawrev-3479	308	3	d.	d.	PROPN
inlawrev-3479	308	4	at	at	ADP
inlawrev-3479	308	5	685	685	NUM
inlawrev-3479	308	6	.	.	PUNCT
inlawrev-3479	308	7	103	103	NUM
inlawrev-3479	308	8	.	.	PUNCT
inlawrev-3479	309	1	see	see	VERB
inlawrev-3479	309	2	i	i	PRON
inlawrev-3479	309	3	d.	d.	PROPN
inlawrev-3479	309	4	104	104	NUM
inlawrev-3479	309	5	.	.	PUNCT
inlawrev-3479	310	1	see	see	VERB
inlawrev-3479	310	2	i	i	PRON
inlawrev-3479	310	3	d.	d.	PROPN
inlawrev-3479	310	4	at	at	ADP
inlawrev-3479	310	5	685	685	NUM
inlawrev-3479	310	6	-	-	SYM
inlawrev-3479	310	7	86	86	NUM
inlawrev-3479	310	8	.	.	PUNCT
inlawrev-3479	311	1	105	105	NUM
inlawrev-3479	311	2	.	.	PUNCT
inlawrev-3479	312	1	see	see	VERB
inlawrev-3479	312	2	i	i	PRON
inlawrev-3479	312	3	d.	d.	PROPN
inlawrev-3479	312	4	at	at	ADP
inlawrev-3479	312	5	686	686	NUM
inlawrev-3479	312	6	.	.	NOUN
inlawrev-3479	312	7	1	1	NUM
inlawrev-3479	312	8	06	06	NUM
inlawrev-3479	312	9	.	.	PUNCT
inlawrev-3479	313	1	734	734	NUM
inlawrev-3479	313	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	313	3	55	55	NUM
inlawrev-3479	313	4	1	1	NUM
inlawrev-3479	313	5	(	(	PUNCT
inlawrev-3479	313	6	ind	ind	NOUN
inlawrev-3479	313	7	.	.	PROPN
inlawrev-3479	313	8	2000	2000	NUM
inlawrev-3479	313	9	)	)	PUNCT
inlawrev-3479	313	10	.	.	PUNCT
inlawrev-3479	314	1	107	107	NUM
inlawrev-3479	314	2	.	.	PUNCT
inlawrev-3479	315	1	the	the	DET
inlawrev-3479	315	2	taxpayer	taxpayer	NOUN
inlawrev-3479	315	3	is	be	AUX
inlawrev-3479	315	4	part	part	NOUN
inlawrev-3479	315	5	of	of	ADP
inlawrev-3479	315	6	the	the	DET
inlawrev-3479	315	7	farm	farm	NOUN
inlawrev-3479	315	8	credit	credit	NOUN
inlawrev-3479	315	9	system	system	NOUN
inlawrev-3479	315	10	,	,	PUNCT
inlawrev-3479	315	11	which	which	PRON
inlawrev-3479	315	12	is	be	AUX
inlawrev-3479	315	13	"	"	PUNCT
inlawrev-3479	315	14	a	a	DET
inlawrev-3479	315	15	nation	nation	NOUN
inlawrev-3479	315	16	-	-	PUNCT
inlawrev-3479	315	17	wide	wide	ADJ
inlawrev-3479	315	18	network	network	NOUN
inlawrev-3479	315	19	of	of	ADP
inlawrev-3479	315	20	cooperative	cooperative	ADJ
inlawrev-3479	315	21	,	,	PUNCT
inlawrev-3479	315	22	borrower	borrower	NOUN
inlawrev-3479	315	23	-	-	PUNCT
inlawrev-3479	315	24	owned	own	VERB
inlawrev-3479	315	25	banks	bank	NOUN
inlawrev-3479	315	26	and	and	CCONJ
inlawrev-3479	315	27	lending	lending	NOUN
inlawrev-3479	315	28	institutions	institution	NOUN
inlawrev-3479	315	29	that	that	PRON
inlawrev-3479	315	30	were	be	AUX
inlawrev-3479	315	31	established	establish	VERB
inlawrev-3479	315	32	to	to	PART
inlawrev-3479	315	33	provide	provide	VERB
inlawrev-3479	315	34	affordable	affordable	ADJ
inlawrev-3479	315	35	credit	credit	NOUN
inlawrev-3479	315	36	to	to	ADP
inlawrev-3479	315	37	farmers	farmer	NOUN
inlawrev-3479	315	38	and	and	CCONJ
inlawrev-3479	315	39	ranchers	rancher	NOUN
inlawrev-3479	315	40	.	.	PUNCT
inlawrev-3479	315	41	"	"	PUNCT
inlawrev-3479	316	1	i	i	PRON
inlawrev-3479	316	2	d.	d.	PROPN
inlawrev-3479	316	3	at	at	ADP
inlawrev-3479	316	4	552	552	NUM
inlawrev-3479	316	5	(	(	PUNCT
inlawrev-3479	316	6	citing	cite	VERB
inlawrev-3479	316	7	12	12	NUM
inlawrev-3479	316	8	u.s.c	u.s.c	ADJ
inlawrev-3479	316	9	.	.	PUNCT
inlawrev-3479	317	1	§	§	PROPN
inlawrev-3479	317	2	2001	2001	NUM
inlawrev-3479	317	3	(	(	PUNCT
inlawrev-3479	317	4	1989	1989	NUM
inlawrev-3479	317	5	)	)	PUNCT
inlawrev-3479	317	6	)	)	PUNCT
inlawrev-3479	317	7	.	.	PUNCT
inlawrev-3479	318	1	108	108	NUM
inlawrev-3479	318	2	.	.	X
inlawrev-3479	318	3	mat	mat	PROPN
inlawrev-3479	318	4	551	551	NUM
inlawrev-3479	318	5	.	.	PUNCT
inlawrev-3479	318	6	109	109	NUM
inlawrev-3479	318	7	.	.	PUNCT
inlawrev-3479	319	1	see	see	VERB
inlawrev-3479	319	2	i	i	PRON
inlawrev-3479	319	3	d.	d.	PROPN
inlawrev-3479	319	4	1	1	NUM
inlawrev-3479	319	5	10	10	NUM
inlawrev-3479	319	6	.	.	PUNCT
inlawrev-3479	320	1	17	17	NUM
inlawrev-3479	320	2	u.s	u.s	PROPN
inlawrev-3479	320	3	.	.	PROPN
inlawrev-3479	320	4	(	(	PUNCT
inlawrev-3479	320	5	4	4	NUM
inlawrev-3479	320	6	wheat	wheat	NOUN
inlawrev-3479	320	7	.	.	PUNCT
inlawrev-3479	320	8	)	)	PUNCT
inlawrev-3479	321	1	316	316	NUM
inlawrev-3479	321	2	(	(	PUNCT
inlawrev-3479	321	3	1819	1819	NUM
inlawrev-3479	321	4	)	)	PUNCT
inlawrev-3479	321	5	.	.	PUNCT
inlawrev-3479	322	1	1014	1014	NUM
inlawrev-3479	322	2	indiana	indiana	PROPN
inlawrev-3479	322	3	law	law	PROPN
inlawrev-3479	322	4	review	review	NOUN
inlawrev-3479	322	5	[	[	X
inlawrev-3479	322	6	vol	vol	NOUN
inlawrev-3479	322	7	.	.	PUNCT
inlawrev-3479	323	1	34:1003	34:1003	NUM
inlawrev-3479	323	2	that	that	SCONJ
inlawrev-3479	323	3	the	the	DET
inlawrev-3479	323	4	state	state	NOUN
inlawrev-3479	323	5	of	of	ADP
inlawrev-3479	323	6	maryland	maryland	NOUN
inlawrev-3479	323	7	could	could	AUX
inlawrev-3479	323	8	not	not	PART
inlawrev-3479	323	9	impose	impose	VERB
inlawrev-3479	323	10	a	a	DET
inlawrev-3479	323	11	tax	tax	NOUN
inlawrev-3479	323	12	on	on	ADP
inlawrev-3479	323	13	the	the	DET
inlawrev-3479	323	14	bank	bank	NOUN
inlawrev-3479	323	15	of	of	ADP
inlawrev-3479	323	16	the	the	DET
inlawrev-3479	323	17	united	united	PROPN
inlawrev-3479	323	18	states	states	PROPN
inlawrev-3479	323	19	,	,	PUNCT
inlawrev-3479	323	20	111	111	NUM
inlawrev-3479	323	21	and	and	CCONJ
inlawrev-3479	323	22	in	in	ADP
inlawrev-3479	323	23	graves	grave	NOUN
inlawrev-3479	323	24	v.	v.	ADP
inlawrev-3479	323	25	new	new	PROPN
inlawrev-3479	323	26	york	york	PROPN
inlawrev-3479	323	27	ex	ex	PROPN
inlawrev-3479	323	28	rel	rel	PROPN
inlawrev-3479	323	29	.	.	PROPN
inlawrev-3479	324	1	o'keefe"1	o'keefe"1	PROPN
inlawrev-3479	324	2	wherein	wherein	SCONJ
inlawrev-3479	324	3	the	the	DET
inlawrev-3479	324	4	u.s	u.s	PROPN
inlawrev-3479	324	5	.	.	PROPN
inlawrev-3479	324	6	supreme	supreme	PROPN
inlawrev-3479	324	7	court	court	PROPN
inlawrev-3479	324	8	held	hold	VERB
inlawrev-3479	324	9	that	that	SCONJ
inlawrev-3479	324	10	"	"	PUNCT
inlawrev-3479	324	11	intergovernmental	intergovernmental	ADJ
inlawrev-3479	324	12	tax	tax	NOUN
inlawrev-3479	324	13	immunity	immunity	NOUN
inlawrev-3479	324	14	bars	bar	VERB
inlawrev-3479	324	15	only	only	ADV
inlawrev-3479	324	16	those	those	DET
inlawrev-3479	324	17	taxes	taxis	NOUN
inlawrev-3479	324	18	imposed	impose	VERB
inlawrev-3479	324	19	directly	directly	ADV
inlawrev-3479	324	20	on	on	ADP
inlawrev-3479	324	21	one	one	NUM
inlawrev-3479	324	22	sovereign	sovereign	NOUN
inlawrev-3479	324	23	by	by	ADP
inlawrev-3479	324	24	another	another	PRON
inlawrev-3479	324	25	,	,	PUNCT
inlawrev-3479	324	26	or	or	CCONJ
inlawrev-3479	324	27	that	that	PRON
inlawrev-3479	324	28	discriminate	discriminate	VERB
inlawrev-3479	324	29	against	against	ADP
inlawrev-3479	324	30	the	the	DET
inlawrev-3479	324	31	sovereign	sovereign	NOUN
inlawrev-3479	324	32	to	to	PART
inlawrev-3479	324	33	which	which	PRON
inlawrev-3479	324	34	[	[	PUNCT
inlawrev-3479	324	35	the	the	DET
inlawrev-3479	324	36	taxes	taxis	NOUN
inlawrev-3479	324	37	]	]	PUNCT
inlawrev-3479	324	38	apply	apply	VERB
inlawrev-3479	324	39	.	.	PUNCT
inlawrev-3479	324	40	"	"	PUNCT
inlawrev-3479	325	1	113	113	NUM
inlawrev-3479	325	2	the	the	DET
inlawrev-3479	325	3	indiana	indiana	PROPN
inlawrev-3479	325	4	supreme	supreme	PROPN
inlawrev-3479	325	5	court	court	PROPN
inlawrev-3479	325	6	found	find	VERB
inlawrev-3479	325	7	that	that	SCONJ
inlawrev-3479	325	8	more	more	ADV
inlawrev-3479	325	9	recent	recent	ADJ
inlawrev-3479	325	10	federal	federal	ADJ
inlawrev-3479	325	11	decisions	decision	NOUN
inlawrev-3479	325	12	suggest	suggest	VERB
inlawrev-3479	325	13	"	"	PUNCT
inlawrev-3479	325	14	that	that	SCONJ
inlawrev-3479	325	15	in	in	ADP
inlawrev-3479	325	16	determining	determine	VERB
inlawrev-3479	325	17	tax	tax	NOUN
inlawrev-3479	325	18	status	status	NOUN
inlawrev-3479	325	19	,	,	PUNCT
inlawrev-3479	325	20	a	a	DET
inlawrev-3479	325	21	court	court	NOUN
inlawrev-3479	325	22	must	must	AUX
inlawrev-3479	325	23	examine	examine	VERB
inlawrev-3479	325	24	the	the	DET
inlawrev-3479	325	25	nature	nature	NOUN
inlawrev-3479	325	26	ofthe	ofthe	NOUN
inlawrev-3479	325	27	instrumentality	instrumentality	NOUN
inlawrev-3479	325	28	,	,	PUNCT
inlawrev-3479	325	29	and	and	CCONJ
inlawrev-3479	325	30	the	the	DET
inlawrev-3479	325	31	activity	activity	NOUN
inlawrev-3479	325	32	being	be	AUX
inlawrev-3479	325	33	taxed	tax	VERB
inlawrev-3479	325	34	.	.	PUNCT
inlawrev-3479	325	35	"	"	PUNCT
inlawrev-3479	326	1	114	114	NUM
inlawrev-3479	326	2	the	the	DET
inlawrev-3479	326	3	supreme	supreme	PROPN
inlawrev-3479	326	4	court	court	PROPN
inlawrev-3479	326	5	found	find	VERB
inlawrev-3479	326	6	that	that	SCONJ
inlawrev-3479	326	7	while	while	SCONJ
inlawrev-3479	326	8	the	the	DET
inlawrev-3479	326	9	designation	designation	NOUN
inlawrev-3479	326	10	"	"	PUNCT
inlawrev-3479	326	11	federal	federal	ADJ
inlawrev-3479	326	12	instrumentality	instrumentality	NOUN
inlawrev-3479	326	13	"	"	PUNCT
inlawrev-3479	326	14	carried	carry	VERB
inlawrev-3479	326	15	with	with	ADP
inlawrev-3479	326	16	it	it	PRON
inlawrev-3479	326	17	a	a	DET
inlawrev-3479	326	18	strong	strong	ADJ
inlawrev-3479	326	19	possibility	possibility	NOUN
inlawrev-3479	326	20	oftax	oftax	NOUN
inlawrev-3479	326	21	immunity	immunity	NOUN
inlawrev-3479	326	22	,	,	PUNCT
inlawrev-3479	326	23	the	the	DET
inlawrev-3479	326	24	supreme	supreme	PROPN
inlawrev-3479	326	25	court	court	PROPN
inlawrev-3479	326	26	's	's	PART
inlawrev-3479	326	27	inquiry	inquiry	NOUN
inlawrev-3479	326	28	must	must	AUX
inlawrev-3479	326	29	include	include	VERB
inlawrev-3479	326	30	an	an	DET
inlawrev-3479	326	31	analysis	analysis	NOUN
inlawrev-3479	326	32	of	of	ADP
inlawrev-3479	326	33	what	what	PRON
inlawrev-3479	326	34	the	the	DET
inlawrev-3479	326	35	taxpayer	taxpayer	NOUN
inlawrev-3479	326	36	"	"	PUNCT
inlawrev-3479	326	37	actually	actually	ADV
inlawrev-3479	326	38	is	be	AUX
inlawrev-3479	326	39	.	.	PUNCT
inlawrev-3479	326	40	"	"	PUNCT
inlawrev-3479	327	1	115	115	NUM
inlawrev-3479	327	2	next	next	ADV
inlawrev-3479	327	3	,	,	PUNCT
inlawrev-3479	327	4	the	the	DET
inlawrev-3479	327	5	indiana	indiana	PROPN
inlawrev-3479	327	6	supreme	supreme	PROPN
inlawrev-3479	327	7	court	court	PROPN
inlawrev-3479	327	8	examined	examine	VERB
inlawrev-3479	327	9	the	the	DET
inlawrev-3479	327	10	nature	nature	NOUN
inlawrev-3479	327	11	ofagricultural	ofagricultural	ADJ
inlawrev-3479	327	12	credit	credit	NOUN
inlawrev-3479	327	13	associations	association	NOUN
inlawrev-3479	327	14	(	(	PUNCT
inlawrev-3479	327	15	acas	acas	PROPN
inlawrev-3479	327	16	)	)	PUNCT
inlawrev-3479	327	17	and	and	CCONJ
inlawrev-3479	327	18	indicated	indicate	VERB
inlawrev-3479	327	19	that	that	SCONJ
inlawrev-3479	327	20	they	they	PRON
inlawrev-3479	327	21	were	be	AUX
inlawrev-3479	327	22	entities	entity	NOUN
inlawrev-3479	327	23	created	create	VERB
inlawrev-3479	327	24	by	by	ADP
inlawrev-3479	327	25	merging	merge	VERB
inlawrev-3479	327	26	federal	federal	ADJ
inlawrev-3479	327	27	land	land	NOUN
inlawrev-3479	327	28	bank	bank	PROPN
inlawrev-3479	327	29	associations	association	NOUN
inlawrev-3479	327	30	(	(	PUNCT
inlawrev-3479	327	31	flbas	flbas	ADJ
inlawrev-3479	327	32	)	)	PUNCT
inlawrev-3479	327	33	and	and	CCONJ
inlawrev-3479	327	34	production	production	NOUN
inlawrev-3479	327	35	credit	credit	NOUN
inlawrev-3479	327	36	associations	association	NOUN
inlawrev-3479	327	37	(	(	PUNCT
inlawrev-3479	327	38	pcas	pcas	PROPN
inlawrev-3479	327	39	)	)	PUNCT
inlawrev-3479	327	40	.	.	PUNCT
inlawrev-3479	328	1	116	116	NUM
inlawrev-3479	328	2	the	the	DET
inlawrev-3479	328	3	supreme	supreme	PROPN
inlawrev-3479	328	4	court	court	PROPN
inlawrev-3479	328	5	found	find	VERB
inlawrev-3479	328	6	that	that	SCONJ
inlawrev-3479	328	7	"	"	PUNCT
inlawrev-3479	328	8	flbas	flbas	ADV
inlawrev-3479	328	9	are	be	AUX
inlawrev-3479	328	10	federally	federally	ADV
inlawrev-3479	328	11	chartered	charter	VERB
inlawrev-3479	328	12	instrumentalities	instrumentality	NOUN
inlawrev-3479	328	13	of	of	ADP
inlawrev-3479	328	14	the	the	DET
inlawrev-3479	328	15	united	united	PROPN
inlawrev-3479	328	16	states	states	PROPN
inlawrev-3479	328	17	,	,	PUNCT
inlawrev-3479	328	18	offering	offer	VERB
inlawrev-3479	328	19	long	long	ADJ
inlawrev-3479	328	20	-	-	PUNCT
inlawrev-3479	328	21	term	term	NOUN
inlawrev-3479	328	22	loans	loan	NOUN
inlawrev-3479	328	23	to	to	ADP
inlawrev-3479	328	24	farmers	farmer	NOUN
inlawrev-3479	328	25	and	and	CCONJ
inlawrev-3479	328	26	farm	farm	NOUN
inlawrev-3479	328	27	-	-	PUNCT
inlawrev-3479	328	28	related	relate	VERB
inlawrev-3479	328	29	businesses	business	NOUN
inlawrev-3479	328	30	for	for	ADP
inlawrev-3479	328	31	land	land	NOUN
inlawrev-3479	328	32	and	and	CCONJ
inlawrev-3479	328	33	other	other	ADJ
inlawrev-3479	328	34	capital	capital	NOUN
inlawrev-3479	328	35	purchases	purchase	NOUN
inlawrev-3479	328	36	.	.	PUNCT
inlawrev-3479	328	37	"	"	PUNCT
inlawrev-3479	329	1	117	117	NUM
inlawrev-3479	329	2	the	the	DET
inlawrev-3479	329	3	supreme	supreme	PROPN
inlawrev-3479	329	4	court	court	PROPN
inlawrev-3479	329	5	also	also	ADV
inlawrev-3479	329	6	found	find	VERB
inlawrev-3479	329	7	that	that	SCONJ
inlawrev-3479	329	8	"	"	PUNCT
inlawrev-3479	329	9	[	[	X
inlawrev-3479	329	10	s]ince	s]ince	ADP
inlawrev-3479	329	11	their	their	PRON
inlawrev-3479	329	12	inception	inception	NOUN
inlawrev-3479	329	13	,	,	PUNCT
inlawrev-3479	329	14	flbas	flbas	PROPN
inlawrev-3479	329	15	have	have	AUX
inlawrev-3479	329	16	enjoyed	enjoy	VERB
inlawrev-3479	329	17	immunity	immunity	NOUN
inlawrev-3479	329	18	from	from	ADP
inlawrev-3479	329	19	state	state	NOUN
inlawrev-3479	329	20	taxation	taxation	NOUN
inlawrev-3479	329	21	"	"	PUNCT
inlawrev-3479	329	22	118	118	NUM
inlawrev-3479	329	23	and	and	CCONJ
inlawrev-3479	329	24	that	that	SCONJ
inlawrev-3479	329	25	"	"	PUNCT
inlawrev-3479	329	26	pcas	pca	NOUN
inlawrev-3479	329	27	are	be	AUX
inlawrev-3479	329	28	also	also	ADV
inlawrev-3479	329	29	'	'	PUNCT
inlawrev-3479	329	30	federally	federally	ADV
inlawrev-3479	329	31	chartered	charter	VERB
inlawrev-3479	329	32	instrumentalities	instrumentality	NOUN
inlawrev-3479	329	33	of	of	ADP
inlawrev-3479	329	34	the	the	DET
inlawrev-3479	329	35	united	united	PROPN
inlawrev-3479	329	36	states	states	PROPN
inlawrev-3479	329	37	'	'	PART
inlawrev-3479	329	38	;	;	PUNCT
inlawrev-3479	329	39	they	they	PRON
inlawrev-3479	329	40	are	be	AUX
inlawrev-3479	329	41	privately	privately	ADV
inlawrev-3479	329	42	-	-	PUNCT
inlawrev-3479	329	43	owned	own	VERB
inlawrev-3479	329	44	,	,	PUNCT
inlawrev-3479	329	45	corporate	corporate	ADJ
inlawrev-3479	329	46	financial	financial	ADJ
inlawrev-3479	329	47	institutions	institution	NOUN
inlawrev-3479	329	48	organized	organize	VERB
inlawrev-3479	329	49	by	by	ADP
inlawrev-3479	329	50	ten	ten	NUM
inlawrev-3479	329	51	or	or	CCONJ
inlawrev-3479	329	52	more	more	ADJ
inlawrev-3479	329	53	farmers	farmer	NOUN
inlawrev-3479	329	54	to	to	PART
inlawrev-3479	329	55	provide	provide	VERB
inlawrev-3479	329	56	short	short	ADJ
inlawrev-3479	329	57	-	-	PUNCT
inlawrev-3479	329	58	term	term	NOUN
inlawrev-3479	329	59	and	and	CCONJ
inlawrev-3479	329	60	intermediate	intermediate	ADJ
inlawrev-3479	329	61	loans	loan	NOUN
inlawrev-3479	329	62	to	to	ADP
inlawrev-3479	329	63	farmers	farmer	NOUN
inlawrev-3479	329	64	.	.	PUNCT
inlawrev-3479	330	1	"	"	PUNCT
inlawrev-3479	330	2	"	"	PUNCT
inlawrev-3479	330	3	9	9	NUM
inlawrev-3479	330	4	the	the	DET
inlawrev-3479	330	5	supreme	supreme	PROPN
inlawrev-3479	330	6	court	court	PROPN
inlawrev-3479	330	7	recognized	recognize	VERB
inlawrev-3479	330	8	that	that	SCONJ
inlawrev-3479	330	9	"	"	PUNCT
inlawrev-3479	330	10	[	[	X
inlawrev-3479	330	11	u]nlike	u]nlike	ADP
inlawrev-3479	330	12	flbas	flbas	NOUN
inlawrev-3479	330	13	,	,	PUNCT
inlawrev-3479	330	14	pcas	pca	NOUN
inlawrev-3479	330	15	possess	possess	VERB
inlawrev-3479	330	16	limited	limit	VERB
inlawrev-3479	330	17	express	express	ADJ
inlawrev-3479	330	18	tax	tax	NOUN
inlawrev-3479	330	19	immunity	immunity	NOUN
inlawrev-3479	330	20	.	.	PUNCT
inlawrev-3479	330	21	"	"	PUNCT
inlawrev-3479	331	1	120	120	NUM
inlawrev-3479	331	2	the	the	DET
inlawrev-3479	331	3	supreme	supreme	PROPN
inlawrev-3479	331	4	court	court	PROPN
inlawrev-3479	331	5	also	also	ADV
inlawrev-3479	331	6	found	find	VERB
inlawrev-3479	331	7	that	that	SCONJ
inlawrev-3479	331	8	while	while	SCONJ
inlawrev-3479	331	9	both	both	PRON
inlawrev-3479	331	10	pcas	pca	NOUN
inlawrev-3479	331	11	and	and	CCONJ
inlawrev-3479	331	12	flbas	flbas	NOUN
inlawrev-3479	331	13	are	be	AUX
inlawrev-3479	331	14	privately	privately	ADV
inlawrev-3479	331	15	owned	own	VERB
inlawrev-3479	331	16	and	and	CCONJ
inlawrev-3479	331	17	controlled	control	VERB
inlawrev-3479	331	18	,	,	PUNCT
inlawrev-3479	331	19	they	they	PRON
inlawrev-3479	331	20	are	be	AUX
inlawrev-3479	331	21	"	"	PUNCT
inlawrev-3479	331	22	considered	consider	VERB
inlawrev-3479	331	23	'	'	PUNCT
inlawrev-3479	331	24	government	government	NOUN
inlawrev-3479	331	25	-	-	PUNCT
inlawrev-3479	331	26	sponsored	sponsor	VERB
inlawrev-3479	331	27	entities	entity	NOUN
inlawrev-3479	331	28	'	'	PUNCT
inlawrev-3479	331	29	and	and	CCONJ
inlawrev-3479	331	30	have	have	VERB
inlawrev-3479	331	31	a	a	DET
inlawrev-3479	331	32	preferred	preferred	ADJ
inlawrev-3479	331	33	place	place	NOUN
inlawrev-3479	331	34	in	in	ADP
inlawrev-3479	331	35	the	the	DET
inlawrev-3479	331	36	nation	nation	NOUN
inlawrev-3479	331	37	's	's	PART
inlawrev-3479	331	38	money	money	NOUN
inlawrev-3479	331	39	markets	market	NOUN
inlawrev-3479	331	40	,	,	PUNCT
inlawrev-3479	331	41	although	although	SCONJ
inlawrev-3479	331	42	debt	debt	NOUN
inlawrev-3479	331	43	issuances	issuance	NOUN
inlawrev-3479	331	44	are	be	AUX
inlawrev-3479	331	45	not	not	PART
inlawrev-3479	331	46	guaranteed	guarantee	VERB
inlawrev-3479	331	47	by	by	ADP
inlawrev-3479	331	48	the	the	DET
inlawrev-3479	331	49	united	united	PROPN
inlawrev-3479	331	50	states	states	PROPN
inlawrev-3479	331	51	.	.	PUNCT
inlawrev-3479	331	52	"	"	PUNCT
inlawrev-3479	332	1	121	121	NUM
inlawrev-3479	332	2	the	the	DET
inlawrev-3479	332	3	supreme	supreme	PROPN
inlawrev-3479	332	4	court	court	PROPN
inlawrev-3479	332	5	then	then	ADV
inlawrev-3479	332	6	examined	examine	VERB
inlawrev-3479	332	7	the	the	DET
inlawrev-3479	332	8	statutory	statutory	ADJ
inlawrev-3479	332	9	authorization	authorization	NOUN
inlawrev-3479	332	10	to	to	PART
inlawrev-3479	332	11	merge	merge	VERB
inlawrev-3479	332	12	flbas	flbas	ADV
inlawrev-3479	332	13	and	and	CCONJ
inlawrev-3479	332	14	pcas	pca	NOUN
inlawrev-3479	332	15	and	and	CCONJ
inlawrev-3479	332	16	found	find	VERB
inlawrev-3479	332	17	that	that	SCONJ
inlawrev-3479	332	18	while	while	SCONJ
inlawrev-3479	332	19	this	this	DET
inlawrev-3479	332	20	statute	statute	NOUN
inlawrev-3479	332	21	authorizes	authorize	VERB
inlawrev-3479	332	22	such	such	ADJ
inlawrev-3479	332	23	mergers	merger	NOUN
inlawrev-3479	332	24	,	,	PUNCT
inlawrev-3479	332	25	neither	neither	CCONJ
inlawrev-3479	332	26	the	the	DET
inlawrev-3479	332	27	statute	statute	NOUN
inlawrev-3479	332	28	nor	nor	CCONJ
inlawrev-3479	332	29	the	the	DET
inlawrev-3479	332	30	legislative	legislative	ADJ
inlawrev-3479	332	31	history	history	NOUN
inlawrev-3479	332	32	establishes	establish	VERB
inlawrev-3479	332	33	what	what	PRON
inlawrev-3479	332	34	the	the	DET
inlawrev-3479	332	35	tax	tax	NOUN
inlawrev-3479	332	36	implications	implication	NOUN
inlawrev-3479	332	37	are	be	AUX
inlawrev-3479	332	38	for	for	ADP
inlawrev-3479	332	39	the	the	DET
inlawrev-3479	332	40	resulting	result	VERB
inlawrev-3479	332	41	aca	aca	PROPN
inlawrev-3479	332	42	.	.	PROPN
inlawrev-3479	332	43	122	122	NUM
inlawrev-3479	333	1	the	the	DET
inlawrev-3479	333	2	supreme	supreme	PROPN
inlawrev-3479	333	3	court	court	PROPN
inlawrev-3479	333	4	also	also	ADV
inlawrev-3479	333	5	found	find	VERB
inlawrev-3479	333	6	that	that	SCONJ
inlawrev-3479	333	7	the	the	DET
inlawrev-3479	333	8	legislative	legislative	ADJ
inlawrev-3479	333	9	111	111	NUM
inlawrev-3479	333	10	.	.	PUNCT
inlawrev-3479	334	1	see	see	VERB
inlawrev-3479	334	2	i	i	PRON
inlawrev-3479	334	3	d.	d.	PROPN
inlawrev-3479	334	4	at	at	ADP
inlawrev-3479	334	5	436	436	NUM
inlawrev-3479	334	6	-	-	SYM
inlawrev-3479	334	7	37	37	NUM
inlawrev-3479	334	8	)	)	PUNCT
inlawrev-3479	334	9	.	.	PUNCT
inlawrev-3479	335	1	112	112	NUM
inlawrev-3479	335	2	.	.	PUNCT
inlawrev-3479	336	1	306	306	NUM
inlawrev-3479	336	2	u.s	u.s	PROPN
inlawrev-3479	336	3	.	.	PROPN
inlawrev-3479	336	4	466	466	NUM
inlawrev-3479	336	5	(	(	PUNCT
inlawrev-3479	336	6	1939	1939	NUM
inlawrev-3479	336	7	)	)	PUNCT
inlawrev-3479	336	8	.	.	PUNCT
inlawrev-3479	337	1	113	113	NUM
inlawrev-3479	337	2	.	.	PUNCT
inlawrev-3479	338	1	farm	farm	NOUN
inlawrev-3479	338	2	credit	credit	NOUN
inlawrev-3479	338	3	servs	servs	PROPN
inlawrev-3479	338	4	.	.	PUNCT
inlawrev-3479	339	1	o	o	X
inlawrev-3479	339	2	/	/	SYM
inlawrev-3479	339	3	mid	mid	NOUN
inlawrev-3479	339	4	-	-	NOUN
inlawrev-3479	339	5	am	am	NOUN
inlawrev-3479	339	6	.	.	PUNCT
inlawrev-3479	339	7	,	,	PUNCT
inlawrev-3479	339	8	aca	aca	PROPN
inlawrev-3479	339	9	,	,	PUNCT
inlawrev-3479	339	10	734	734	NUM
inlawrev-3479	339	11	n.e.2d	n.e.2d	NOUN
inlawrev-3479	339	12	at	at	ADP
inlawrev-3479	339	13	553	553	NUM
inlawrev-3479	339	14	(	(	PUNCT
inlawrev-3479	339	15	citing	cite	VERB
inlawrev-3479	339	16	graves	grave	NOUN
inlawrev-3479	339	17	,	,	PUNCT
inlawrev-3479	339	18	306	306	NUM
inlawrev-3479	339	19	u.s	u.s	PROPN
inlawrev-3479	339	20	.	.	PROPN
inlawrev-3479	339	21	at	at	ADP
inlawrev-3479	339	22	481	481	NUM
inlawrev-3479	339	23	-	-	SYM
inlawrev-3479	339	24	87	87	NUM
inlawrev-3479	339	25	)	)	PUNCT
inlawrev-3479	339	26	.	.	PUNCT
inlawrev-3479	340	1	114	114	NUM
inlawrev-3479	340	2	.	.	PUNCT
inlawrev-3479	341	1	i	i	PRON
inlawrev-3479	341	2	d.	d.	PROPN
inlawrev-3479	341	3	at	at	ADP
inlawrev-3479	341	4	556	556	NUM
inlawrev-3479	341	5	.	.	NOUN
inlawrev-3479	341	6	115	115	NUM
inlawrev-3479	341	7	.	.	PUNCT
inlawrev-3479	342	1	i	i	PRON
inlawrev-3479	342	2	d.	d.	PROPN
inlawrev-3479	342	3	at	at	ADP
inlawrev-3479	342	4	557	557	NUM
inlawrev-3479	342	5	.	.	PUNCT
inlawrev-3479	343	1	116	116	NUM
inlawrev-3479	343	2	.	.	PUNCT
inlawrev-3479	344	1	see	see	VERB
inlawrev-3479	344	2	i	i	PRON
inlawrev-3479	344	3	d.	d.	PROPN
inlawrev-3479	344	4	117	117	NUM
inlawrev-3479	344	5	.	.	PUNCT
inlawrev-3479	345	1	i	i	PRON
inlawrev-3479	345	2	d.	d.	PROPN
inlawrev-3479	345	3	(	(	PUNCT
inlawrev-3479	345	4	citing	cite	VERB
inlawrev-3479	345	5	12u.s.c	12u.s.c	NUM
inlawrev-3479	345	6	.	.	PUNCT
inlawrev-3479	346	1	§	§	PROPN
inlawrev-3479	346	2	2091	2091	NUM
inlawrev-3479	346	3	(	(	PUNCT
inlawrev-3479	346	4	1989	1989	NUM
inlawrev-3479	346	5	)	)	PUNCT
inlawrev-3479	346	6	;	;	PUNCT
inlawrev-3479	346	7	h.r	h.r	PROPN
inlawrev-3479	346	8	.	.	PROPN
inlawrev-3479	346	9	rep	rep	PROPN
inlawrev-3479	346	10	.	.	PROPN
inlawrev-3479	346	11	no	no	PROPN
inlawrev-3479	346	12	.	.	NOUN
inlawrev-3479	346	13	100	100	NUM
inlawrev-3479	346	14	-	-	NUM
inlawrev-3479	346	15	295(1	295(1	NUM
inlawrev-3479	346	16	)	)	PUNCT
inlawrev-3479	346	17	,	,	PUNCT
inlawrev-3479	346	18	at	at	ADP
inlawrev-3479	346	19	55	55	NUM
inlawrev-3479	346	20	(	(	PUNCT
inlawrev-3479	346	21	1987	1987	NUM
inlawrev-3479	346	22	)	)	PUNCT
inlawrev-3479	346	23	,	,	PUNCT
inlawrev-3479	346	24	reprinted	reprint	VERB
inlawrev-3479	346	25	in	in	ADP
inlawrev-3479	346	26	1987	1987	NUM
inlawrev-3479	346	27	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3479	346	28	.	.	PUNCT
inlawrev-3479	346	29	2723	2723	NUM
inlawrev-3479	346	30	,	,	PUNCT
inlawrev-3479	346	31	2727	2727	NUM
inlawrev-3479	346	32	)	)	PUNCT
inlawrev-3479	346	33	.	.	PUNCT
inlawrev-3479	347	1	118	118	NUM
inlawrev-3479	347	2	.	.	PUNCT
inlawrev-3479	348	1	i	i	PRON
inlawrev-3479	348	2	d.	d.	PROPN
inlawrev-3479	348	3	(	(	PUNCT
inlawrev-3479	348	4	citing	cite	VERB
inlawrev-3479	348	5	1	1	NUM
inlawrev-3479	348	6	2	2	NUM
inlawrev-3479	348	7	u.s.c	u.s.c	NOUN
inlawrev-3479	348	8	.	.	PUNCT
inlawrev-3479	349	1	§	§	PROPN
inlawrev-3479	349	2	2098	2098	NUM
inlawrev-3479	349	3	(	(	PUNCT
inlawrev-3479	349	4	1	1	NUM
inlawrev-3479	349	5	989	989	NUM
inlawrev-3479	349	6	)	)	PUNCT
inlawrev-3479	349	7	)	)	PUNCT
inlawrev-3479	349	8	.	.	PUNCT
inlawrev-3479	350	1	1	1	NUM
inlawrev-3479	350	2	19	19	NUM
inlawrev-3479	350	3	.	.	PUNCT
inlawrev-3479	351	1	i	i	PRON
inlawrev-3479	351	2	d.	d.	PROPN
inlawrev-3479	351	3	(	(	PUNCT
inlawrev-3479	351	4	quoting	quote	VERB
inlawrev-3479	351	5	12	12	NUM
inlawrev-3479	351	6	u.s.c	u.s.c	ADJ
inlawrev-3479	351	7	.	.	PUNCT
inlawrev-3479	352	1	§	§	PROPN
inlawrev-3479	352	2	2071	2071	NUM
inlawrev-3479	352	3	(	(	PUNCT
inlawrev-3479	352	4	1989	1989	NUM
inlawrev-3479	352	5	)	)	PUNCT
inlawrev-3479	352	6	)	)	PUNCT
inlawrev-3479	352	7	.	.	PUNCT
inlawrev-3479	353	1	120	120	NUM
inlawrev-3479	353	2	.	.	PUNCT
inlawrev-3479	354	1	i	i	PRON
inlawrev-3479	354	2	d	d	PROPN
inlawrev-3479	354	3	;	;	PUNCT
inlawrev-3479	354	4	see	see	VERB
inlawrev-3479	354	5	also	also	ADV
inlawrev-3479	354	6	12	12	NUM
inlawrev-3479	354	7	u.s.c	u.s.c	ADJ
inlawrev-3479	354	8	.	.	PUNCT
inlawrev-3479	355	1	§	§	PROPN
inlawrev-3479	355	2	2077	2077	NUM
inlawrev-3479	355	3	(	(	PUNCT
inlawrev-3479	355	4	2000	2000	NUM
inlawrev-3479	355	5	)	)	PUNCT
inlawrev-3479	355	6	.	.	PUNCT
inlawrev-3479	356	1	121	121	NUM
inlawrev-3479	356	2	.	.	PUNCT
inlawrev-3479	357	1	i	i	PRON
inlawrev-3479	357	2	d.	d.	PROPN
inlawrev-3479	357	3	at	at	ADP
inlawrev-3479	357	4	558	558	NUM
inlawrev-3479	357	5	-	-	SYM
inlawrev-3479	357	6	59	59	NUM
inlawrev-3479	357	7	(	(	PUNCT
inlawrev-3479	357	8	citing	cite	VERB
inlawrev-3479	357	9	h.r	h.r	PROPN
inlawrev-3479	357	10	.	.	PROPN
inlawrev-3479	357	11	rep	rep	PROPN
inlawrev-3479	357	12	.	.	PROPN
inlawrev-3479	358	1	no	no	PROPN
inlawrev-3479	358	2	.	.	NOUN
inlawrev-3479	359	1	100	100	NUM
inlawrev-3479	359	2	-	-	NUM
inlawrev-3479	359	3	295(1	295(1	NUM
inlawrev-3479	359	4	)	)	PUNCT
inlawrev-3479	359	5	,	,	PUNCT
inlawrev-3479	359	6	at	at	ADP
inlawrev-3479	359	7	55	55	NUM
inlawrev-3479	359	8	(	(	PUNCT
inlawrev-3479	359	9	1987	1987	NUM
inlawrev-3479	359	10	)	)	PUNCT
inlawrev-3479	359	11	,	,	PUNCT
inlawrev-3479	359	12	reprinted	reprint	VERB
inlawrev-3479	359	13	in	in	ADP
inlawrev-3479	359	14	1987	1987	NUM
inlawrev-3479	359	15	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3479	359	16	.	.	PUNCT
inlawrev-3479	359	17	2723	2723	NUM
inlawrev-3479	359	18	,	,	PUNCT
inlawrev-3479	359	19	2727	2727	NUM
inlawrev-3479	359	20	)	)	PUNCT
inlawrev-3479	359	21	.	.	PUNCT
inlawrev-3479	360	1	122	122	X
inlawrev-3479	360	2	.	.	PUNCT
inlawrev-3479	361	1	see	see	VERB
inlawrev-3479	361	2	i	i	PRON
inlawrev-3479	361	3	d.	d.	PROPN
inlawrev-3479	361	4	at	at	ADP
inlawrev-3479	361	5	559	559	NUM
inlawrev-3479	361	6	(	(	PUNCT
inlawrev-3479	361	7	citing	cite	VERB
inlawrev-3479	361	8	12	12	NUM
inlawrev-3479	361	9	u.s.c	u.s.c	ADJ
inlawrev-3479	361	10	.	.	PUNCT
inlawrev-3479	362	1	§	§	PROPN
inlawrev-3479	362	2	2279c	2279c	NOUN
inlawrev-3479	362	3	-	-	SYM
inlawrev-3479	362	4	l	l	NOUN
inlawrev-3479	362	5	(	(	PUNCT
inlawrev-3479	362	6	2000	2000	NUM
inlawrev-3479	362	7	)	)	PUNCT
inlawrev-3479	362	8	)	)	PUNCT
inlawrev-3479	362	9	.	.	PUNCT
inlawrev-3479	363	1	20011	20011	NUM
inlawrev-3479	363	2	taxation	taxation	NOUN
inlawrev-3479	363	3	1015	1015	NUM
inlawrev-3479	363	4	and	and	CCONJ
inlawrev-3479	363	5	regulatory	regulatory	ADJ
inlawrev-3479	363	6	history	history	NOUN
inlawrev-3479	363	7	suggests	suggest	VERB
inlawrev-3479	363	8	that	that	SCONJ
inlawrev-3479	363	9	institutions	institution	NOUN
inlawrev-3479	363	10	created	create	VERB
inlawrev-3479	363	11	by	by	ADP
inlawrev-3479	363	12	mergers	merger	NOUN
inlawrev-3479	363	13	were	be	AUX
inlawrev-3479	363	14	deemed	deem	VERB
inlawrev-3479	363	15	to	to	PART
inlawrev-3479	363	16	retain	retain	VERB
inlawrev-3479	363	17	the	the	DET
inlawrev-3479	363	18	characteristics	characteristic	NOUN
inlawrev-3479	363	19	of	of	ADP
inlawrev-3479	363	20	the	the	DET
inlawrev-3479	363	21	former	former	ADJ
inlawrev-3479	363	22	entities	entity	NOUN
inlawrev-3479	363	23	.	.	PUNCT
inlawrev-3479	364	1	123	123	NUM
inlawrev-3479	364	2	the	the	DET
inlawrev-3479	364	3	supreme	supreme	PROPN
inlawrev-3479	364	4	court	court	PROPN
inlawrev-3479	364	5	concluded	conclude	VERB
inlawrev-3479	364	6	that	that	SCONJ
inlawrev-3479	364	7	"	"	PUNCT
inlawrev-3479	364	8	a	a	DET
inlawrev-3479	364	9	merged	merged	ADJ
inlawrev-3479	364	10	association	association	NOUN
inlawrev-3479	364	11	,	,	PUNCT
inlawrev-3479	364	12	like	like	ADP
inlawrev-3479	364	13	an	an	DET
inlawrev-3479	364	14	aca	aca	NOUN
inlawrev-3479	364	15	,	,	PUNCT
inlawrev-3479	364	16	is	be	AUX
inlawrev-3479	364	17	not	not	PART
inlawrev-3479	364	18	considered	consider	VERB
inlawrev-3479	364	19	a	a	DET
inlawrev-3479	364	20	new	new	ADJ
inlawrev-3479	364	21	organizational	organizational	ADJ
inlawrev-3479	364	22	entity	entity	NOUN
inlawrev-3479	364	23	,	,	PUNCT
inlawrev-3479	364	24	but	but	CCONJ
inlawrev-3479	364	25	rather	rather	ADV
inlawrev-3479	364	26	a	a	DET
inlawrev-3479	364	27	combination	combination	NOUN
inlawrev-3479	364	28	of	of	ADP
inlawrev-3479	364	29	the	the	DET
inlawrev-3479	364	30	two	two	NUM
inlawrev-3479	364	31	previous	previous	ADJ
inlawrev-3479	364	32	entities	entity	NOUN
inlawrev-3479	364	33	.	.	PUNCT
inlawrev-3479	364	34	"	"	PUNCT
inlawrev-3479	365	1	124	124	NUM
inlawrev-3479	365	2	the	the	DET
inlawrev-3479	365	3	supreme	supreme	PROPN
inlawrev-3479	365	4	court	court	PROPN
inlawrev-3479	365	5	then	then	ADV
inlawrev-3479	365	6	examined	examine	VERB
inlawrev-3479	365	7	the	the	DET
inlawrev-3479	365	8	taxpayer	taxpayer	NOUN
inlawrev-3479	365	9	's	's	PART
inlawrev-3479	365	10	structure	structure	NOUN
inlawrev-3479	365	11	and	and	CCONJ
inlawrev-3479	365	12	determined	determine	VERB
inlawrev-3479	365	13	that	that	SCONJ
inlawrev-3479	365	14	it	it	PRON
inlawrev-3479	365	15	reflected	reflect	VERB
inlawrev-3479	365	16	this	this	DET
inlawrev-3479	365	17	definition	definition	NOUN
inlawrev-3479	365	18	of	of	ADP
inlawrev-3479	365	19	merger	merger	NOUN
inlawrev-3479	365	20	.	.	PUNCT
inlawrev-3479	366	1	125	125	NUM
inlawrev-3479	366	2	the	the	DET
inlawrev-3479	366	3	supreme	supreme	PROPN
inlawrev-3479	366	4	court	court	PROPN
inlawrev-3479	366	5	determined	determine	VERB
inlawrev-3479	366	6	that	that	SCONJ
inlawrev-3479	366	7	the	the	DET
inlawrev-3479	366	8	taxpayer	taxpayer	NOUN
inlawrev-3479	366	9	essentially	essentially	ADV
inlawrev-3479	366	10	"	"	PUNCT
inlawrev-3479	366	11	performs	perform	VERB
inlawrev-3479	366	12	two	two	NUM
inlawrev-3479	366	13	distinct	distinct	ADJ
inlawrev-3479	366	14	and	and	CCONJ
inlawrev-3479	366	15	seemingly	seemingly	ADV
inlawrev-3479	366	16	autonomous	autonomous	ADJ
inlawrev-3479	366	17	functions	function	NOUN
inlawrev-3479	366	18	:	:	PUNCT
inlawrev-3479	366	19	long	long	ADJ
inlawrev-3479	366	20	-	-	PUNCT
inlawrev-3479	366	21	term	term	NOUN
inlawrev-3479	366	22	mortgage	mortgage	NOUN
inlawrev-3479	366	23	lending	lending	NOUN
inlawrev-3479	366	24	through	through	ADP
inlawrev-3479	366	25	an	an	DET
inlawrev-3479	366	26	flca	flca	NOUN
inlawrev-3479	366	27	and	and	CCONJ
inlawrev-3479	366	28	shortterm	shortterm	AUX
inlawrev-3479	366	29	lending	lend	VERB
inlawrev-3479	366	30	through	through	ADP
inlawrev-3479	366	31	a	a	DET
inlawrev-3479	366	32	pca	pca	NOUN
inlawrev-3479	366	33	.	.	PUNCT
inlawrev-3479	367	1	"126	"126	NOUN
inlawrev-3479	367	2	the	the	DET
inlawrev-3479	367	3	supreme	supreme	PROPN
inlawrev-3479	367	4	court	court	PROPN
inlawrev-3479	367	5	observed	observe	VERB
inlawrev-3479	367	6	that	that	SCONJ
inlawrev-3479	367	7	the	the	DET
inlawrev-3479	367	8	u.s	u.s	PROPN
inlawrev-3479	367	9	.	.	PROPN
inlawrev-3479	367	10	"	"	PUNCT
inlawrev-3479	367	11	congress	congress	PROPN
inlawrev-3479	367	12	has	have	AUX
inlawrev-3479	367	13	been	be	AUX
inlawrev-3479	367	14	very	very	ADV
inlawrev-3479	367	15	clear	clear	ADJ
inlawrev-3479	367	16	in	in	ADP
inlawrev-3479	367	17	its	its	PRON
inlawrev-3479	367	18	decision	decision	NOUN
inlawrev-3479	367	19	that	that	SCONJ
inlawrev-3479	367	20	long	long	ADJ
inlawrev-3479	367	21	-	-	PUNCT
inlawrev-3479	367	22	term	term	NOUN
inlawrev-3479	367	23	lending	lending	NOUN
inlawrev-3479	367	24	institutions	institution	NOUN
inlawrev-3479	367	25	,	,	PUNCT
inlawrev-3479	367	26	such	such	ADJ
inlawrev-3479	367	27	as	as	ADP
inlawrev-3479	367	28	flbas	flbas	ADJ
inlawrev-3479	367	29	and	and	CCONJ
inlawrev-3479	367	30	flcas	flcas	ADJ
inlawrev-3479	367	31	,	,	PUNCT
inlawrev-3479	367	32	should	should	AUX
inlawrev-3479	367	33	enjoy	enjoy	VERB
inlawrev-3479	367	34	immunity	immunity	NOUN
inlawrev-3479	367	35	from	from	ADP
inlawrev-3479	367	36	state	state	NOUN
inlawrev-3479	367	37	taxation	taxation	NOUN
inlawrev-3479	367	38	.	.	PUNCT
inlawrev-3479	367	39	"	"	PUNCT
inlawrev-3479	368	1	127	127	NUM
inlawrev-3479	368	2	therefore	therefore	ADV
inlawrev-3479	368	3	,	,	PUNCT
inlawrev-3479	368	4	the	the	DET
inlawrev-3479	368	5	supreme	supreme	PROPN
inlawrev-3479	368	6	court	court	PROPN
inlawrev-3479	368	7	concluded	conclude	VERB
inlawrev-3479	368	8	that	that	SCONJ
inlawrev-3479	368	9	"	"	PUNCT
inlawrev-3479	368	10	the	the	DET
inlawrev-3479	368	11	flca	flca	ADJ
inlawrev-3479	368	12	or	or	CCONJ
inlawrev-3479	368	13	long	long	ADJ
inlawrev-3479	368	14	-	-	PUNCT
inlawrev-3479	368	15	term	term	NOUN
inlawrev-3479	368	16	mortgage	mortgage	NOUN
inlawrev-3479	368	17	lending	lending	NOUN
inlawrev-3479	368	18	portion	portion	NOUN
inlawrev-3479	368	19	of	of	ADP
inlawrev-3479	368	20	[	[	PUNCT
inlawrev-3479	368	21	the	the	DET
inlawrev-3479	368	22	taxpayer	taxpayer	NOUN
inlawrev-3479	368	23	's	's	PART
inlawrev-3479	368	24	]	]	PUNCT
inlawrev-3479	368	25	operations	operation	NOUN
inlawrev-3479	368	26	should	should	AUX
inlawrev-3479	368	27	not	not	PART
inlawrev-3479	368	28	be	be	AUX
inlawrev-3479	368	29	factored	factor	VERB
inlawrev-3479	368	30	into	into	ADP
inlawrev-3479	368	31	a	a	DET
inlawrev-3479	368	32	calculation	calculation	NOUN
inlawrev-3479	368	33	oftaxes	oftaxe	NOUN
inlawrev-3479	368	34	owed	owe	VERB
inlawrev-3479	368	35	by	by	ADP
inlawrev-3479	368	36	[	[	PUNCT
inlawrev-3479	368	37	the	the	DET
inlawrev-3479	368	38	taxpayer	taxpayer	NOUN
inlawrev-3479	368	39	]	]	PUNCT
inlawrev-3479	368	40	under	under	ADP
inlawrev-3479	368	41	indiana	indiana	PROPN
inlawrev-3479	368	42	's	's	PART
inlawrev-3479	368	43	financial	financial	ADJ
inlawrev-3479	368	44	institution	institution	NOUN
inlawrev-3479	368	45	tax	tax	NOUN
inlawrev-3479	368	46	.	.	PUNCT
inlawrev-3479	368	47	"	"	PUNCT
inlawrev-3479	369	1	128	128	NUM
inlawrev-3479	369	2	the	the	DET
inlawrev-3479	369	3	supreme	supreme	PROPN
inlawrev-3479	369	4	court	court	PROPN
inlawrev-3479	369	5	then	then	ADV
inlawrev-3479	369	6	addressed	address	VERB
inlawrev-3479	369	7	the	the	DET
inlawrev-3479	369	8	pca	pca	PROPN
inlawrev-3479	369	9	or	or	CCONJ
inlawrev-3479	369	10	short	short	ADJ
inlawrev-3479	369	11	-	-	PUNCT
inlawrev-3479	369	12	term	term	NOUN
inlawrev-3479	369	13	lending	lending	NOUN
inlawrev-3479	369	14	portion	portion	NOUN
inlawrev-3479	369	15	of	of	ADP
inlawrev-3479	369	16	the	the	DET
inlawrev-3479	369	17	taxpayer	taxpayer	NOUN
inlawrev-3479	369	18	's	's	PART
inlawrev-3479	369	19	operations	operation	NOUN
inlawrev-3479	369	20	and	and	CCONJ
inlawrev-3479	369	21	reached	reach	VERB
inlawrev-3479	369	22	a	a	DET
inlawrev-3479	369	23	different	different	ADJ
inlawrev-3479	369	24	conclusion	conclusion	NOUN
inlawrev-3479	369	25	.	.	PUNCT
inlawrev-3479	370	1	the	the	DET
inlawrev-3479	370	2	court	court	NOUN
inlawrev-3479	370	3	reasoned	reason	VERB
inlawrev-3479	370	4	that	that	SCONJ
inlawrev-3479	370	5	due	due	ADP
inlawrev-3479	370	6	to	to	ADP
inlawrev-3479	370	7	the	the	DET
inlawrev-3479	370	8	"	"	PUNCT
inlawrev-3479	370	9	characteristics	characteristic	NOUN
inlawrev-3479	370	10	of	of	ADP
inlawrev-3479	370	11	the	the	DET
inlawrev-3479	370	12	entity	entity	NOUN
inlawrev-3479	370	13	and	and	CCONJ
inlawrev-3479	370	14	[	[	X
inlawrev-3479	370	15	the	the	DET
inlawrev-3479	370	16	u.s	u.s	PROPN
inlawrev-3479	370	17	.	.	PROPN
inlawrev-3479	370	18	]	]	PUNCT
inlawrev-3479	371	1	congress	congress	PROPN
inlawrev-3479	371	2	's	's	PART
inlawrev-3479	371	3	removal	removal	NOUN
inlawrev-3479	371	4	of	of	ADP
inlawrev-3479	371	5	the	the	DET
inlawrev-3479	371	6	exemption	exemption	NOUN
inlawrev-3479	371	7	,	,	PUNCT
inlawrev-3479	371	8	[	[	X
inlawrev-3479	371	9	it	it	PRON
inlawrev-3479	371	10	could	could	AUX
inlawrev-3479	371	11	]	]	PART
inlawrev-3479	371	12	not	not	PART
inlawrev-3479	371	13	conclude	conclude	VERB
inlawrev-3479	371	14	that	that	SCONJ
inlawrev-3479	371	15	a	a	DET
inlawrev-3479	371	16	pca	pca	NOUN
inlawrev-3479	371	17	is	be	AUX
inlawrev-3479	371	18	'	'	PUNCT
inlawrev-3479	371	19	an	an	DET
inlawrev-3479	371	20	agency	agency	NOUN
inlawrev-3479	371	21	or	or	CCONJ
inlawrev-3479	371	22	instrumentality	instrumentality	NOUN
inlawrev-3479	371	23	so	so	ADV
inlawrev-3479	371	24	closely	closely	ADV
inlawrev-3479	371	25	connected	connect	VERB
inlawrev-3479	371	26	to	to	ADP
inlawrev-3479	371	27	the	the	DET
inlawrev-3479	371	28	government	government	NOUN
inlawrev-3479	371	29	'	'	PUNCT
inlawrev-3479	371	30	so	so	SCONJ
inlawrev-3479	371	31	as	as	SCONJ
inlawrev-3479	371	32	to	to	PART
inlawrev-3479	371	33	afford	afford	VERB
inlawrev-3479	371	34	it	it	PRON
inlawrev-3479	371	35	an	an	DET
inlawrev-3479	371	36	exemption	exemption	NOUN
inlawrev-3479	371	37	from	from	ADP
inlawrev-3479	371	38	state	state	NOUN
inlawrev-3479	371	39	taxation	taxation	NOUN
inlawrev-3479	371	40	.	.	PUNCT
inlawrev-3479	371	41	"	"	PUNCT
inlawrev-3479	372	1	129	129	NUM
inlawrev-3479	372	2	the	the	DET
inlawrev-3479	372	3	supreme	supreme	PROPN
inlawrev-3479	372	4	court	court	PROPN
inlawrev-3479	372	5	concluded	conclude	VERB
inlawrev-3479	372	6	that	that	SCONJ
inlawrev-3479	372	7	indiana	indiana	PROPN
inlawrev-3479	372	8	was	be	AUX
inlawrev-3479	372	9	entitled	entitle	VERB
inlawrev-3479	372	10	to	to	PART
inlawrev-3479	372	11	tax	tax	VERB
inlawrev-3479	372	12	that	that	DET
inlawrev-3479	372	13	part	part	NOUN
inlawrev-3479	372	14	ofthe	ofthe	PRON
inlawrev-3479	372	15	taxpayer	taxpayer	NOUN
inlawrev-3479	372	16	's	's	PART
inlawrev-3479	372	17	"	"	PUNCT
inlawrev-3479	372	18	gross	gross	ADJ
inlawrev-3479	372	19	income	income	NOUN
inlawrev-3479	372	20	derived	derive	VERB
inlawrev-3479	372	21	from	from	ADP
inlawrev-3479	372	22	[	[	X
inlawrev-3479	372	23	its	its	PRON
inlawrev-3479	372	24	]	]	X
inlawrev-3479	372	25	short	short	ADJ
inlawrev-3479	372	26	-	-	PUNCT
inlawrev-3479	372	27	term	term	NOUN
inlawrev-3479	372	28	pca	pca	NOUN
inlawrev-3479	372	29	operations	operation	NOUN
inlawrev-3479	372	30	,	,	PUNCT
inlawrev-3479	372	31	but	but	CCONJ
inlawrev-3479	372	32	not	not	PART
inlawrev-3479	372	33	the	the	DET
inlawrev-3479	372	34	income	income	NOUN
inlawrev-3479	372	35	generated	generate	VERB
inlawrev-3479	372	36	by	by	ADP
inlawrev-3479	372	37	long	long	ADJ
inlawrev-3479	372	38	-	-	PUNCT
inlawrev-3479	372	39	term	term	NOUN
inlawrev-3479	372	40	flba	flba	NOUN
inlawrev-3479	372	41	lending	lending	NOUN
inlawrev-3479	372	42	,	,	PUNCT
inlawrev-3479	372	43	which	which	PRON
inlawrev-3479	372	44	enjoys	enjoy	VERB
inlawrev-3479	372	45	immunity	immunity	NOUN
inlawrev-3479	372	46	from	from	ADP
inlawrev-3479	372	47	state	state	NOUN
inlawrev-3479	372	48	taxation	taxation	NOUN
inlawrev-3479	372	49	.	.	PUNCT
inlawrev-3479	372	50	"	"	PUNCT
inlawrev-3479	373	1	130	130	NUM
inlawrev-3479	373	2	accordingly	accordingly	ADV
inlawrev-3479	373	3	,	,	PUNCT
inlawrev-3479	373	4	the	the	DET
inlawrev-3479	373	5	supreme	supreme	PROPN
inlawrev-3479	373	6	court	court	PROPN
inlawrev-3479	373	7	reversed	reverse	VERB
inlawrev-3479	373	8	the	the	DET
inlawrev-3479	373	9	decision	decision	NOUN
inlawrev-3479	373	10	of	of	ADP
inlawrev-3479	373	11	the	the	DET
inlawrev-3479	373	12	tax	tax	NOUN
inlawrev-3479	373	13	court	court	NOUN
inlawrev-3479	373	14	and	and	CCONJ
inlawrev-3479	373	15	remanded	remand	VERB
inlawrev-3479	373	16	the	the	DET
inlawrev-3479	373	17	case	case	NOUN
inlawrev-3479	373	18	for	for	ADP
inlawrev-3479	373	19	"	"	PUNCT
inlawrev-3479	373	20	proceedings	proceeding	NOUN
inlawrev-3479	373	21	to	to	PART
inlawrev-3479	373	22	determine	determine	VERB
inlawrev-3479	373	23	the	the	DET
inlawrev-3479	373	24	tax	tax	NOUN
inlawrev-3479	373	25	due	due	ADP
inlawrev-3479	373	26	on	on	ADP
inlawrev-3479	373	27	[	[	PUNCT
inlawrev-3479	373	28	the	the	DET
inlawrev-3479	373	29	taxpayer	taxpayer	NOUN
inlawrev-3479	373	30	's	's	PART
inlawrev-3479	373	31	]	]	PUNCT
inlawrev-3479	373	32	pca	pca	NOUN
inlawrev-3479	373	33	operations	operation	NOUN
inlawrev-3479	373	34	.	.	PUNCT
inlawrev-3479	374	1	"131	"131	PUNCT
inlawrev-3479	374	2	iii	iii	PROPN
inlawrev-3479	374	3	.	.	PUNCT
inlawrev-3479	374	4	indiana	indiana	PROPN
inlawrev-3479	374	5	tax	tax	PROPN
inlawrev-3479	374	6	court	court	NOUN
inlawrev-3479	374	7	opinions	opinion	NOUN
inlawrev-3479	374	8	and	and	CCONJ
inlawrev-3479	374	9	decisions	decision	NOUN
inlawrev-3479	374	10	during	during	ADP
inlawrev-3479	374	11	the	the	DET
inlawrev-3479	374	12	period	period	NOUN
inlawrev-3479	374	13	of	of	ADP
inlawrev-3479	374	14	october	october	PROPN
inlawrev-3479	374	15	1	1	NUM
inlawrev-3479	374	16	,	,	PUNCT
inlawrev-3479	374	17	1999	1999	NUM
inlawrev-3479	374	18	through	through	ADP
inlawrev-3479	374	19	september	september	PROPN
inlawrev-3479	374	20	30	30	NUM
inlawrev-3479	374	21	,	,	PUNCT
inlawrev-3479	374	22	2000	2000	NUM
inlawrev-3479	374	23	,	,	PUNCT
inlawrev-3479	374	24	the	the	DET
inlawrev-3479	374	25	opinions	opinion	NOUN
inlawrev-3479	374	26	and	and	CCONJ
inlawrev-3479	374	27	decisions	decision	NOUN
inlawrev-3479	374	28	ofthe	ofthe	PROPN
inlawrev-3479	374	29	indiana	indiana	PROPN
inlawrev-3479	374	30	tax	tax	PROPN
inlawrev-3479	374	31	courtwere	courtwere	PROPN
inlawrev-3479	374	32	dominated	dominate	VERB
inlawrev-3479	374	33	by	by	ADP
inlawrev-3479	374	34	cases	case	NOUN
inlawrev-3479	374	35	dealing	deal	VERB
inlawrev-3479	374	36	with	with	ADP
inlawrev-3479	374	37	indiana	indiana	PROPN
inlawrev-3479	374	38	real	real	ADJ
inlawrev-3479	374	39	property	property	NOUN
inlawrev-3479	374	40	taxes	taxis	NOUN
inlawrev-3479	374	41	.	.	PUNCT
inlawrev-3479	375	1	specifically	specifically	ADV
inlawrev-3479	375	2	,	,	PUNCT
inlawrev-3479	375	3	the	the	DET
inlawrev-3479	375	4	tax	tax	NOUN
inlawrev-3479	375	5	court	court	NOUN
inlawrev-3479	375	6	rendered	render	VERB
inlawrev-3479	375	7	twenty	twenty	NUM
inlawrev-3479	375	8	-	-	PUNCT
inlawrev-3479	375	9	nine	nine	NUM
inlawrev-3479	375	10	published	publish	VERB
inlawrev-3479	375	11	opinions	opinion	NOUN
inlawrev-3479	375	12	,	,	PUNCT
inlawrev-3479	375	13	fourteen	fourteen	NUM
inlawrev-3479	375	14	of	of	ADP
inlawrev-3479	375	15	which	which	PRON
inlawrev-3479	375	16	concerned	concern	VERB
inlawrev-3479	375	17	various	various	ADJ
inlawrev-3479	375	18	indiana	indiana	PROPN
inlawrev-3479	375	19	real	real	ADJ
inlawrev-3479	375	20	property	property	NOUN
inlawrev-3479	375	21	tax	tax	NOUN
inlawrev-3479	375	22	issues	issue	NOUN
inlawrev-3479	375	23	.	.	PUNCT
inlawrev-3479	376	1	the	the	DET
inlawrev-3479	376	2	remaining	remain	VERB
inlawrev-3479	376	3	fifteen	fifteen	NUM
inlawrev-3479	376	4	cases	case	NOUN
inlawrev-3479	376	5	are	be	AUX
inlawrev-3479	376	6	divided	divide	VERB
inlawrev-3479	376	7	as	as	SCONJ
inlawrev-3479	376	8	follows	follow	VERB
inlawrev-3479	376	9	:	:	PUNCT
inlawrev-3479	376	10	two	two	NUM
inlawrev-3479	376	11	cases	case	NOUN
inlawrev-3479	376	12	regarding	regard	VERB
inlawrev-3479	376	13	the	the	DET
inlawrev-3479	376	14	indiana	indiana	PROPN
inlawrev-3479	376	15	tangible	tangible	ADJ
inlawrev-3479	376	16	personal	personal	ADJ
inlawrev-3479	376	17	property	property	NOUN
inlawrev-3479	376	18	tax	tax	NOUN
inlawrev-3479	376	19	;	;	PUNCT
inlawrev-3479	376	20	132	132	NUM
inlawrev-3479	376	21	two	two	NUM
inlawrev-3479	376	22	cases	case	NOUN
inlawrev-3479	376	23	regarding	regard	VERB
inlawrev-3479	376	24	the	the	DET
inlawrev-3479	376	25	123	123	NUM
inlawrev-3479	376	26	.	.	PUNCT
inlawrev-3479	377	1	see	see	VERB
inlawrev-3479	377	2	i	i	PRON
inlawrev-3479	377	3	d.	d.	PROPN
inlawrev-3479	377	4	(	(	PUNCT
inlawrev-3479	377	5	citing	cite	VERB
inlawrev-3479	377	6	12	12	NUM
inlawrev-3479	377	7	u.s.c	u.s.c	ADJ
inlawrev-3479	377	8	.	.	PUNCT
inlawrev-3479	378	1	§	§	PROPN
inlawrev-3479	378	2	2279c	2279c	PROPN
inlawrev-3479	378	3	-	-	PUNCT
inlawrev-3479	378	4	l(bx2	l(bx2	NOUN
inlawrev-3479	378	5	)	)	PUNCT
inlawrev-3479	378	6	(	(	PUNCT
inlawrev-3479	378	7	2000	2000	NUM
inlawrev-3479	378	8	)	)	PUNCT
inlawrev-3479	378	9	)	)	PUNCT
inlawrev-3479	378	10	.	.	PUNCT
inlawrev-3479	379	1	124	124	NUM
inlawrev-3479	379	2	.	.	PUNCT
inlawrev-3479	380	1	i	i	PRON
inlawrev-3479	380	2	d.	d.	PROPN
inlawrev-3479	380	3	at	at	ADP
inlawrev-3479	380	4	560	560	NUM
inlawrev-3479	380	5	.	.	NOUN
inlawrev-3479	380	6	125	125	NUM
inlawrev-3479	380	7	.	.	PUNCT
inlawrev-3479	381	1	see	see	VERB
inlawrev-3479	381	2	i	i	PRON
inlawrev-3479	381	3	d.	d.	PROPN
inlawrev-3479	381	4	126	126	NUM
inlawrev-3479	381	5	.	.	PUNCT
inlawrev-3479	382	1	i	i	PRON
inlawrev-3479	382	2	d.	d.	PROPN
inlawrev-3479	382	3	127	127	NUM
inlawrev-3479	382	4	.	.	PUNCT
inlawrev-3479	383	1	i	i	PRON
inlawrev-3479	383	2	d.	d.	PROPN
inlawrev-3479	383	3	128	128	NUM
inlawrev-3479	383	4	.	.	PUNCT
inlawrev-3479	384	1	i	i	PRON
inlawrev-3479	384	2	d.	d.	PROPN
inlawrev-3479	384	3	129	129	NUM
inlawrev-3479	384	4	.	.	PUNCT
inlawrev-3479	385	1	i	i	PRON
inlawrev-3479	385	2	d.	d.	PROPN
inlawrev-3479	385	3	at	at	ADP
inlawrev-3479	385	4	561	561	NUM
inlawrev-3479	385	5	.	.	PUNCT
inlawrev-3479	385	6	130	130	NUM
inlawrev-3479	385	7	.	.	PUNCT
inlawrev-3479	386	1	i	i	PRON
inlawrev-3479	386	2	d.	d.	PROPN
inlawrev-3479	386	3	131	131	NUM
inlawrev-3479	386	4	.	.	PUNCT
inlawrev-3479	387	1	i	i	PRON
inlawrev-3479	387	2	d.	d.	PROPN
inlawrev-3479	387	3	1	1	NUM
inlawrev-3479	387	4	32	32	NUM
inlawrev-3479	387	5	.	.	PUNCT
inlawrev-3479	388	1	see	see	VERB
inlawrev-3479	388	2	ind	ind	PROPN
inlawrev-3479	388	3	.	.	PUNCT
inlawrev-3479	389	1	code	code	PROPN
inlawrev-3479	389	2	§	§	PROPN
inlawrev-3479	389	3	§	§	PROPN
inlawrev-3479	389	4	6	6	NUM
inlawrev-3479	389	5	-	-	SYM
inlawrev-3479	389	6	1	1	NUM
inlawrev-3479	389	7	.	.	PUNCT
inlawrev-3479	390	1	1	1	NUM
inlawrev-3479	390	2	-	-	SYM
inlawrev-3479	390	3	2	2	NUM
inlawrev-3479	390	4	to	to	ADP
inlawrev-3479	390	5	6	6	NUM
inlawrev-3479	390	6	-	-	SYM
inlawrev-3479	390	7	1	1	NUM
inlawrev-3479	390	8	.	.	NUM
inlawrev-3479	390	9	1	1	NUM
inlawrev-3479	390	10	-2	-2	NUM
inlawrev-3479	390	11	-	-	PUNCT
inlawrev-3479	390	12	7(b	7(b	NOUN
inlawrev-3479	390	13	)	)	PUNCT
inlawrev-3479	390	14	.	.	PUNCT
inlawrev-3479	391	1	1016	1016	NUM
inlawrev-3479	391	2	indiana	indiana	PROPN
inlawrev-3479	391	3	law	law	PROPN
inlawrev-3479	391	4	review	review	NOUN
inlawrev-3479	391	5	[	[	X
inlawrev-3479	391	6	vol	vol	NOUN
inlawrev-3479	391	7	.	.	PUNCT
inlawrev-3479	392	1	34:1003	34:1003	NUM
inlawrev-3479	392	2	indiana	indiana	PROPN
inlawrev-3479	392	3	gross	gross	ADJ
inlawrev-3479	392	4	income	income	NOUN
inlawrev-3479	392	5	tax	tax	NOUN
inlawrev-3479	392	6	;	;	PUNCT
inlawrev-3479	392	7	'	'	PUNCT
inlawrev-3479	392	8	33	33	NUM
inlawrev-3479	392	9	two	two	NUM
inlawrev-3479	392	10	cases	case	NOUN
inlawrev-3479	392	11	regarding	regard	VERB
inlawrev-3479	392	12	the	the	DET
inlawrev-3479	392	13	indiana	indiana	PROPN
inlawrev-3479	392	14	adjusted	adjust	VERB
inlawrev-3479	392	15	gross	gross	ADJ
inlawrev-3479	392	16	income	income	NOUN
inlawrev-3479	392	17	tax	tax	NOUN
inlawrev-3479	392	18	;	;	PUNCT
inlawrev-3479	392	19	134	134	NUM
inlawrev-3479	392	20	one	one	NUM
inlawrev-3479	392	21	case	case	NOUN
inlawrev-3479	392	22	regarding	regard	VERB
inlawrev-3479	392	23	the	the	DET
inlawrev-3479	392	24	indiana	indiana	PROPN
inlawrev-3479	392	25	sales	sale	NOUN
inlawrev-3479	392	26	and	and	CCONJ
inlawrev-3479	392	27	use	use	VERB
inlawrev-3479	392	28	taxes	taxis	NOUN
inlawrev-3479	392	29	;	;	PUNCT
inlawrev-3479	392	30	135	135	NUM
inlawrev-3479	392	31	one	one	NUM
inlawrev-3479	392	32	case	case	NOUN
inlawrev-3479	392	33	regarding	regard	VERB
inlawrev-3479	392	34	the	the	DET
inlawrev-3479	392	35	indiana	indiana	PROPN
inlawrev-3479	392	36	inheritance	inheritance	NOUN
inlawrev-3479	392	37	tax	tax	NOUN
inlawrev-3479	392	38	;	;	PUNCT
inlawrev-3479	392	39	136	136	NUM
inlawrev-3479	392	40	three	three	NUM
inlawrev-3479	392	41	cases	case	NOUN
inlawrev-3479	392	42	regarding	regard	VERB
inlawrev-3479	392	43	the	the	DET
inlawrev-3479	392	44	indiana	indiana	PROPN
inlawrev-3479	392	45	controlled	control	VERB
inlawrev-3479	392	46	substances	substance	NOUN
inlawrev-3479	392	47	excise	excise	NOUN
inlawrev-3479	392	48	tax	tax	NOUN
inlawrev-3479	392	49	;	;	PUNCT
inlawrev-3479	392	50	137	137	NUM
inlawrev-3479	392	51	one	one	NUM
inlawrev-3479	392	52	case	case	NOUN
inlawrev-3479	392	53	regarding	regard	VERB
inlawrev-3479	392	54	the	the	DET
inlawrev-3479	392	55	indiana	indiana	PROPN
inlawrev-3479	392	56	gaming	gaming	NOUN
inlawrev-3479	392	57	card	card	NOUN
inlawrev-3479	392	58	excise	excise	NOUN
inlawrev-3479	392	59	tax	tax	NOUN
inlawrev-3479	392	60	;	;	PUNCT
inlawrev-3479	392	61	138	138	NUM
inlawrev-3479	392	62	one	one	NUM
inlawrev-3479	392	63	case	case	NOUN
inlawrev-3479	392	64	regarding	regard	VERB
inlawrev-3479	392	65	the	the	DET
inlawrev-3479	392	66	indiana	indiana	PROPN
inlawrev-3479	392	67	motor	motor	PROPN
inlawrev-3479	392	68	vehicle	vehicle	NOUN
inlawrev-3479	392	69	excise	excise	NOUN
inlawrev-3479	392	70	tax	tax	NOUN
inlawrev-3479	392	71	;	;	PUNCT
inlawrev-3479	392	72	139	139	NUM
inlawrev-3479	392	73	one	one	NUM
inlawrev-3479	392	74	case	case	NOUN
inlawrev-3479	392	75	regarding	regard	VERB
inlawrev-3479	392	76	a	a	DET
inlawrev-3479	392	77	public	public	ADJ
inlawrev-3479	392	78	lawsuit	lawsuit	NOUN
inlawrev-3479	392	79	;	;	PUNCT
inlawrev-3479	392	80	140	140	NUM
inlawrev-3479	392	81	and	and	CCONJ
inlawrev-3479	392	82	one	one	NUM
inlawrev-3479	392	83	case	case	NOUN
inlawrev-3479	392	84	regarding	regard	VERB
inlawrev-3479	392	85	the	the	DET
inlawrev-3479	392	86	payment	payment	NOUN
inlawrev-3479	392	87	of	of	ADP
inlawrev-3479	392	88	litigation	litigation	NOUN
inlawrev-3479	392	89	expenses	expense	NOUN
inlawrev-3479	392	90	.	.	PUNCT
inlawrev-3479	393	1	each	each	DET
inlawrev-3479	393	2	case	case	NOUN
inlawrev-3479	393	3	is	be	AUX
inlawrev-3479	393	4	set	set	VERB
inlawrev-3479	393	5	off	off	ADP
inlawrev-3479	393	6	separately	separately	ADV
inlawrev-3479	393	7	below	below	ADV
inlawrev-3479	393	8	.	.	PUNCT
inlawrev-3479	394	1	a.	a.	PROPN
inlawrev-3479	394	2	indiana	indiana	PROPN
inlawrev-3479	394	3	property	property	NOUN
inlawrev-3479	394	4	taxes	taxis	NOUN
inlawrev-3479	394	5	—	—	PUNCT
inlawrev-3479	394	6	real	real	ADJ
inlawrev-3479	394	7	property	property	NOUN
inlawrev-3479	394	8	taxes	taxis	NOUN
inlawrev-3479	394	9	1	1	NUM
inlawrev-3479	394	10	.	.	X
inlawrev-3479	394	11	town	town	NOUN
inlawrev-3479	394	12	of	of	ADP
inlawrev-3479	394	13	st	st	PROPN
inlawrev-3479	394	14	.	.	PROPN
inlawrev-3479	395	1	john	john	PROPN
inlawrev-3479	395	2	v.	v.	PROPN
inlawrev-3479	395	3	state	state	PROPN
inlawrev-3479	395	4	board	board	PROPN
inlawrev-3479	395	5	of	of	ADP
inlawrev-3479	395	6	tax	tax	NOUN
inlawrev-3479	395	7	commissioners	commissioner	NOUN
inlawrev-3479	395	8	.	.	PUNCT
inlawrev-3479	396	1	141	141	NUM
inlawrev-3479	396	2	—	—	PUNCT
inlawrev-3479	396	3	in	in	ADP
inlawrev-3479	396	4	town	town	NOUN
inlawrev-3479	396	5	of	of	ADP
inlawrev-3479	396	6	st	st	PROPN
inlawrev-3479	396	7	.	.	PROPN
inlawrev-3479	396	8	john	john	PROPN
inlawrev-3479	396	9	,	,	PUNCT
inlawrev-3479	396	10	the	the	DET
inlawrev-3479	396	11	petitioners	petitioner	NOUN
inlawrev-3479	396	12	'	'	PART
inlawrev-3479	396	13	requested	request	VERB
inlawrev-3479	396	14	the	the	DET
inlawrev-3479	396	15	tax	tax	NOUN
inlawrev-3479	396	16	court	court	NOUN
inlawrev-3479	396	17	to	to	PART
inlawrev-3479	396	18	order	order	VERB
inlawrev-3479	396	19	the	the	DET
inlawrev-3479	396	20	isbtc	isbtc	NOUN
inlawrev-3479	396	21	to	to	PART
inlawrev-3479	396	22	adopt	adopt	VERB
inlawrev-3479	396	23	and	and	CCONJ
inlawrev-3479	396	24	implement	implement	VERB
inlawrev-3479	396	25	new	new	ADJ
inlawrev-3479	396	26	real	real	ADJ
inlawrev-3479	396	27	property	property	NOUN
inlawrev-3479	396	28	assessment	assessment	NOUN
inlawrev-3479	396	29	regulations	regulation	NOUN
inlawrev-3479	396	30	by	by	ADP
inlawrev-3479	396	31	dates	date	NOUN
inlawrev-3479	396	32	certain	certain	ADJ
inlawrev-3479	396	33	.	.	PUNCT
inlawrev-3479	397	1	142	142	NUM
inlawrev-3479	397	2	the	the	DET
inlawrev-3479	397	3	litigation	litigation	NOUN
inlawrev-3479	397	4	in	in	ADP
inlawrev-3479	397	5	this	this	DET
inlawrev-3479	397	6	case	case	NOUN
inlawrev-3479	397	7	has	have	AUX
inlawrev-3479	397	8	continued	continue	VERB
inlawrev-3479	397	9	for	for	ADP
inlawrev-3479	397	10	approximately	approximately	ADV
inlawrev-3479	397	11	seven	seven	NUM
inlawrev-3479	397	12	years	year	NOUN
inlawrev-3479	397	13	and	and	CCONJ
inlawrev-3479	397	14	has	have	AUX
inlawrev-3479	397	15	generated	generate	VERB
inlawrev-3479	397	16	six	six	NUM
inlawrev-3479	397	17	published	publish	VERB
inlawrev-3479	397	18	opinions	opinion	NOUN
inlawrev-3479	397	19	,	,	PUNCT
inlawrev-3479	397	20	including	include	VERB
inlawrev-3479	397	21	two	two	NUM
inlawrev-3479	397	22	decisions	decision	NOUN
inlawrev-3479	397	23	by	by	ADP
inlawrev-3479	397	24	the	the	DET
inlawrev-3479	397	25	indiana	indiana	PROPN
inlawrev-3479	397	26	supreme	supreme	PROPN
inlawrev-3479	397	27	court	court	PROPN
inlawrev-3479	397	28	.	.	PUNCT
inlawrev-3479	398	1	143	143	NUM
inlawrev-3479	398	2	in	in	ADP
inlawrev-3479	398	3	st	st	PROPN
inlawrev-3479	398	4	.	.	PROPN
inlawrev-3479	398	5	john	john	PROPN
inlawrev-3479	398	6	p	p	PROPN
inlawrev-3479	398	7	,	,	PUNCT
inlawrev-3479	398	8	144	144	NUM
inlawrev-3479	398	9	the	the	DET
inlawrev-3479	398	10	immediately	immediately	ADV
inlawrev-3479	398	11	preceding	precede	VERB
inlawrev-3479	398	12	litigation	litigation	NOUN
inlawrev-3479	398	13	,	,	PUNCT
inlawrev-3479	398	14	the	the	DET
inlawrev-3479	398	15	supreme	supreme	PROPN
inlawrev-3479	398	16	court	court	PROPN
inlawrev-3479	398	17	affirmed	affirm	VERB
inlawrev-3479	398	18	the	the	DET
inlawrev-3479	398	19	tax	tax	NOUN
inlawrev-3479	398	20	court	court	NOUN
inlawrev-3479	398	21	's	's	PART
inlawrev-3479	398	22	determination	determination	NOUN
inlawrev-3479	398	23	in	in	ADP
inlawrev-3479	398	24	st	st	PROPN
inlawrev-3479	398	25	.	.	PROPN
inlawrev-3479	398	26	john	john	PROPN
inlawrev-3479	398	27	iip	iip	PROPN
inlawrev-3479	398	28	45	45	NUM
inlawrev-3479	398	29	that	that	SCONJ
inlawrev-3479	398	30	the	the	DET
inlawrev-3479	398	31	cost	cost	NOUN
inlawrev-3479	398	32	schedules	schedule	NOUN
inlawrev-3479	398	33	used	use	VERB
inlawrev-3479	398	34	in	in	ADP
inlawrev-3479	398	35	the	the	DET
inlawrev-3479	398	36	isbtcs	isbtcs	NOUN
inlawrev-3479	398	37	real	real	ADJ
inlawrev-3479	398	38	property	property	NOUN
inlawrev-3479	398	39	assessment	assessment	NOUN
inlawrev-3479	398	40	regulations	regulation	NOUN
inlawrev-3479	398	41	violated	violate	VERB
inlawrev-3479	398	42	the	the	DET
inlawrev-3479	398	43	property	property	NOUN
inlawrev-3479	398	44	taxation	taxation	NOUN
inlawrev-3479	398	45	clause	clause	NOUN
inlawrev-3479	398	46	of	of	ADP
inlawrev-3479	398	47	the	the	DET
inlawrev-3479	398	48	indiana	indiana	PROPN
inlawrev-3479	398	49	constitution	constitution	PROPN
inlawrev-3479	398	50	.	.	PUNCT
inlawrev-3479	399	1	146	146	NUM
inlawrev-3479	399	2	the	the	DET
inlawrev-3479	399	3	tax	tax	NOUN
inlawrev-3479	399	4	court	court	NOUN
inlawrev-3479	399	5	subsequently	subsequently	ADV
inlawrev-3479	399	6	entered	enter	VERB
inlawrev-3479	399	7	an	an	DET
inlawrev-3479	399	8	order	order	NOUN
inlawrev-3479	399	9	requiring	require	VERB
inlawrev-3479	399	10	the	the	DET
inlawrev-3479	399	11	isbtc	isbtc	NOUN
inlawrev-3479	399	12	to	to	PART
inlawrev-3479	399	13	implement	implement	VERB
inlawrev-3479	399	14	a	a	DET
inlawrev-3479	399	15	constitutional	constitutional	ADJ
inlawrev-3479	399	16	assessment	assessment	NOUN
inlawrev-3479	399	17	system	system	NOUN
inlawrev-3479	399	18	"	"	PUNCT
inlawrev-3479	399	19	as	as	ADV
inlawrev-3479	399	20	promptly	promptly	ADV
inlawrev-3479	399	21	as	as	ADP
inlawrev-3479	399	22	possible	possible	ADJ
inlawrev-3479	399	23	.	.	PUNCT
inlawrev-3479	399	24	"	"	PUNCT
inlawrev-3479	400	1	147	147	NUM
inlawrev-3479	400	2	however	however	ADV
inlawrev-3479	400	3	,	,	PUNCT
inlawrev-3479	400	4	the	the	DET
inlawrev-3479	400	5	court	court	NOUN
inlawrev-3479	400	6	expressly	expressly	ADV
inlawrev-3479	400	7	reserved	reserve	VERB
inlawrev-3479	400	8	the	the	DET
inlawrev-3479	400	9	right	right	NOUN
inlawrev-3479	400	10	to	to	PART
inlawrev-3479	400	11	set	set	VERB
inlawrev-3479	400	12	a	a	DET
inlawrev-3479	400	13	specific	specific	ADJ
inlawrev-3479	400	14	date	date	NOUN
inlawrev-3479	400	15	for	for	ADP
inlawrev-3479	400	16	the	the	DET
inlawrev-3479	400	17	implementation	implementation	NOUN
inlawrev-3479	400	18	ofa	ofa	PROPN
inlawrev-3479	400	19	remedy	remedy	VERB
inlawrev-3479	400	20	in	in	ADP
inlawrev-3479	400	21	its	its	PRON
inlawrev-3479	400	22	order	order	NOUN
inlawrev-3479	400	23	.	.	PUNCT
inlawrev-3479	401	1	148	148	NUM
inlawrev-3479	401	2	because	because	SCONJ
inlawrev-3479	401	3	the	the	DET
inlawrev-3479	401	4	tax	tax	NOUN
inlawrev-3479	401	5	court	court	NOUN
inlawrev-3479	401	6	determined	determine	VERB
inlawrev-3479	401	7	that	that	SCONJ
inlawrev-3479	401	8	the	the	DET
inlawrev-3479	401	9	isbtc	isbtc	NOUN
inlawrev-3479	401	10	had	have	AUX
inlawrev-3479	401	11	not	not	PART
inlawrev-3479	401	12	complied	comply	VERB
inlawrev-3479	401	13	with	with	ADP
inlawrev-3479	401	14	its	its	PRON
inlawrev-3479	401	15	earlier	early	ADJ
inlawrev-3479	401	16	order	order	NOUN
inlawrev-3479	401	17	,	,	PUNCT
inlawrev-3479	401	18	the	the	DET
inlawrev-3479	401	19	court	court	NOUN
inlawrev-3479	401	20	determined	determine	VERB
inlawrev-3479	401	21	that	that	SCONJ
inlawrev-3479	401	22	it	it	PRON
inlawrev-3479	401	23	was	be	AUX
inlawrev-3479	401	24	necessary	necessary	ADJ
inlawrev-3479	401	25	to	to	PART
inlawrev-3479	401	26	establish	establish	VERB
inlawrev-3479	401	27	a	a	DET
inlawrev-3479	401	28	deadline	deadline	NOUN
inlawrev-3479	401	29	for	for	ADP
inlawrev-3479	401	30	adopting	adopt	VERB
inlawrev-3479	401	31	and	and	CCONJ
inlawrev-3479	401	32	implementing	implement	VERB
inlawrev-3479	401	33	new	new	ADJ
inlawrev-3479	401	34	,	,	PUNCT
inlawrev-3479	401	35	constitutional	constitutional	ADJ
inlawrev-3479	401	36	assessment	assessment	NOUN
inlawrev-3479	401	37	regulations	regulation	NOUN
inlawrev-3479	401	38	.	.	PUNCT
inlawrev-3479	402	1	149	149	NUM
inlawrev-3479	402	2	133	133	NUM
inlawrev-3479	402	3	.	.	PUNCT
inlawrev-3479	403	1	see	see	VERB
inlawrev-3479	403	2	i	i	PROPN
inlawrev-3479	403	3	d	d	PROPN
inlawrev-3479	403	4	§	§	PROPN
inlawrev-3479	403	5	§	§	PROPN
inlawrev-3479	403	6	6	6	NUM
inlawrev-3479	403	7	-	-	SYM
inlawrev-3479	403	8	2.1	2.1	NUM
inlawrev-3479	403	9	-	-	PUNCT
inlawrev-3479	403	10	1	1	NUM
inlawrev-3479	403	11	-	-	SYM
inlawrev-3479	403	12	0.5	0.5	NUM
inlawrev-3479	403	13	to	to	PART
inlawrev-3479	403	14	6	6	NUM
inlawrev-3479	403	15	-	-	SYM
inlawrev-3479	403	16	2.1	2.1	NUM
inlawrev-3479	403	17	-	-	PUNCT
inlawrev-3479	403	18	8	8	NUM
inlawrev-3479	403	19	-	-	SYM
inlawrev-3479	403	20	7	7	NUM
inlawrev-3479	403	21	.	.	NOUN
inlawrev-3479	403	22	1	1	NUM
inlawrev-3479	403	23	34	34	NUM
inlawrev-3479	403	24	.	.	PUNCT
inlawrev-3479	404	1	see	see	VERB
inlawrev-3479	404	2	i	i	PRON
inlawrev-3479	404	3	d.	d.	PROPN
inlawrev-3479	404	4	§	§	PROPN
inlawrev-3479	404	5	§	§	PROPN
inlawrev-3479	404	6	6	6	NUM
inlawrev-3479	404	7	-	-	SYM
inlawrev-3479	404	8	3	3	NUM
inlawrev-3479	404	9	-	-	PUNCT
inlawrev-3479	404	10	1	1	NUM
inlawrev-3479	404	11	-	-	SYM
inlawrev-3479	404	12	1	1	NUM
inlawrev-3479	404	13	to	to	PART
inlawrev-3479	404	14	6	6	NUM
inlawrev-3479	404	15	-	-	SYM
inlawrev-3479	404	16	3	3	NUM
inlawrev-3479	404	17	-	-	PUNCT
inlawrev-3479	404	18	7	7	NUM
inlawrev-3479	404	19	-	-	SYM
inlawrev-3479	404	20	5	5	NUM
inlawrev-3479	404	21	.	.	NOUN
inlawrev-3479	404	22	135	135	NUM
inlawrev-3479	404	23	.	.	PUNCT
inlawrev-3479	405	1	see	see	VERB
inlawrev-3479	405	2	i	i	PROPN
inlawrev-3479	405	3	d	d	PROPN
inlawrev-3479	405	4	§	§	PROPN
inlawrev-3479	405	5	§	§	PROPN
inlawrev-3479	405	6	6	6	NUM
inlawrev-3479	405	7	-	-	SYM
inlawrev-3479	405	8	2.5	2.5	NUM
inlawrev-3479	405	9	-	-	PUNCT
inlawrev-3479	405	10	1	1	NUM
inlawrev-3479	405	11	-	-	SYM
inlawrev-3479	405	12	1	1	NUM
inlawrev-3479	405	13	to	to	ADP
inlawrev-3479	405	14	6	6	NUM
inlawrev-3479	405	15	-	-	SYM
inlawrev-3479	405	16	2.5	2.5	NUM
inlawrev-3479	405	17	-	-	PUNCT
inlawrev-3479	405	18	10	10	NUM
inlawrev-3479	405	19	-	-	SYM
inlawrev-3479	405	20	2	2	NUM
inlawrev-3479	405	21	.	.	NOUN
inlawrev-3479	405	22	136	136	NUM
inlawrev-3479	405	23	.	.	PUNCT
inlawrev-3479	406	1	see	see	VERB
inlawrev-3479	406	2	i	i	PROPN
inlawrev-3479	406	3	d	d	PROPN
inlawrev-3479	406	4	§	§	PROPN
inlawrev-3479	406	5	§	§	PROPN
inlawrev-3479	406	6	6	6	NUM
inlawrev-3479	406	7	-	-	SYM
inlawrev-3479	406	8	4.1	4.1	NUM
inlawrev-3479	406	9	-	-	PUNCT
inlawrev-3479	406	10	1	1	NUM
inlawrev-3479	406	11	-	-	SYM
inlawrev-3479	406	12	1	1	NUM
inlawrev-3479	406	13	to	to	ADP
inlawrev-3479	406	14	6	6	NUM
inlawrev-3479	406	15	-	-	SYM
inlawrev-3479	406	16	4.1	4.1	NUM
inlawrev-3479	406	17	-	-	PUNCT
inlawrev-3479	406	18	10	10	NUM
inlawrev-3479	406	19	-	-	SYM
inlawrev-3479	406	20	6	6	NUM
inlawrev-3479	406	21	.	.	NOUN
inlawrev-3479	406	22	137	137	NUM
inlawrev-3479	406	23	.	.	PUNCT
inlawrev-3479	407	1	see	see	VERB
inlawrev-3479	407	2	i	i	PRON
inlawrev-3479	407	3	d.	d.	PROPN
inlawrev-3479	407	4	§	§	PROPN
inlawrev-3479	407	5	§	§	PROPN
inlawrev-3479	407	6	6	6	NUM
inlawrev-3479	407	7	-	-	SYM
inlawrev-3479	407	8	7	7	NUM
inlawrev-3479	407	9	-	-	PUNCT
inlawrev-3479	407	10	3	3	NUM
inlawrev-3479	407	11	-	-	SYM
inlawrev-3479	407	12	1	1	NUM
inlawrev-3479	407	13	to	to	PART
inlawrev-3479	407	14	6	6	NUM
inlawrev-3479	407	15	-	-	SYM
inlawrev-3479	407	16	7	7	NUM
inlawrev-3479	407	17	-	-	PUNCT
inlawrev-3479	407	18	3	3	NUM
inlawrev-3479	407	19	-	-	SYM
inlawrev-3479	407	20	20	20	NUM
inlawrev-3479	407	21	.	.	PUNCT
inlawrev-3479	408	1	138	138	NUM
inlawrev-3479	408	2	.	.	PUNCT
inlawrev-3479	409	1	see	see	VERB
inlawrev-3479	409	2	i	i	PROPN
inlawrev-3479	409	3	d	d	PROPN
inlawrev-3479	409	4	§	§	PROPN
inlawrev-3479	409	5	4	4	NUM
inlawrev-3479	409	6	-	-	SYM
inlawrev-3479	409	7	32	32	NUM
inlawrev-3479	409	8	-	-	PUNCT
inlawrev-3479	409	9	15	15	NUM
inlawrev-3479	409	10	-	-	SYM
inlawrev-3479	409	11	1	1	NUM
inlawrev-3479	409	12	.	.	NOUN
inlawrev-3479	409	13	1	1	NUM
inlawrev-3479	409	14	39	39	NUM
inlawrev-3479	409	15	.	.	PUNCT
inlawrev-3479	410	1	see	see	VERB
inlawrev-3479	410	2	i	i	PRON
inlawrev-3479	410	3	d.	d.	PROPN
inlawrev-3479	410	4	§	§	PROPN
inlawrev-3479	410	5	§	§	PROPN
inlawrev-3479	410	6	6	6	NUM
inlawrev-3479	410	7	-	-	SYM
inlawrev-3479	410	8	6	6	NUM
inlawrev-3479	410	9	-	-	PUNCT
inlawrev-3479	410	10	5	5	NUM
inlawrev-3479	410	11	-	-	SYM
inlawrev-3479	410	12	1	1	NUM
inlawrev-3479	410	13	to	to	PART
inlawrev-3479	410	14	6	6	NUM
inlawrev-3479	410	15	-	-	SYM
inlawrev-3479	410	16	6	6	NUM
inlawrev-3479	410	17	-	-	PUNCT
inlawrev-3479	410	18	5	5	NUM
inlawrev-3479	410	19	-	-	SYM
inlawrev-3479	410	20	16	16	NUM
inlawrev-3479	410	21	.	.	PUNCT
inlawrev-3479	411	1	140	140	NUM
inlawrev-3479	411	2	.	.	PUNCT
inlawrev-3479	412	1	see	see	VERB
inlawrev-3479	412	2	i	i	PROPN
inlawrev-3479	412	3	d	d	PROPN
inlawrev-3479	412	4	§	§	PROPN
inlawrev-3479	412	5	§	§	PROPN
inlawrev-3479	412	6	34	34	NUM
inlawrev-3479	412	7	-	-	SYM
inlawrev-3479	412	8	13	13	NUM
inlawrev-3479	412	9	-	-	PUNCT
inlawrev-3479	412	10	5	5	NUM
inlawrev-3479	412	11	-	-	SYM
inlawrev-3479	412	12	1	1	NUM
inlawrev-3479	412	13	to	to	ADP
inlawrev-3479	412	14	34	34	NUM
inlawrev-3479	412	15	-	-	SYM
inlawrev-3479	412	16	13	13	NUM
inlawrev-3479	412	17	-	-	PUNCT
inlawrev-3479	412	18	5	5	NUM
inlawrev-3479	412	19	-	-	SYM
inlawrev-3479	412	20	12	12	NUM
inlawrev-3479	412	21	.	.	PUNCT
inlawrev-3479	413	1	141	141	NUM
inlawrev-3479	413	2	.	.	PUNCT
inlawrev-3479	414	1	729	729	NUM
inlawrev-3479	414	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	414	3	242	242	NUM
inlawrev-3479	414	4	(	(	PUNCT
inlawrev-3479	414	5	ind	ind	NOUN
inlawrev-3479	414	6	.	.	PUNCT
inlawrev-3479	415	1	tax	tax	PROPN
inlawrev-3479	415	2	ct	ct	PROPN
inlawrev-3479	415	3	.	.	PROPN
inlawrev-3479	415	4	2000	2000	NUM
inlawrev-3479	415	5	)	)	PUNCT
inlawrev-3479	416	1	(	(	PUNCT
inlawrev-3479	416	2	"	"	PUNCT
inlawrev-3479	416	3	st	st	PROPN
inlawrev-3479	416	4	.	.	PROPN
inlawrev-3479	416	5	john	john	PROPN
inlawrev-3479	416	6	vif	vif	PROPN
inlawrev-3479	416	7	)	)	PUNCT
inlawrev-3479	416	8	.	.	PUNCT
inlawrev-3479	417	1	142	142	NUM
inlawrev-3479	417	2	.	.	PUNCT
inlawrev-3479	418	1	sfeid	sfeid	PROPN
inlawrev-3479	418	2	.	.	PUNCT
inlawrev-3479	419	1	at	at	ADP
inlawrev-3479	419	2	244	244	NUM
inlawrev-3479	419	3	.	.	PUNCT
inlawrev-3479	419	4	1	1	NUM
inlawrev-3479	419	5	43	43	NUM
inlawrev-3479	419	6	.	.	PUNCT
inlawrev-3479	420	1	see	see	VERB
inlawrev-3479	420	2	i	i	PRON
inlawrev-3479	420	3	d.	d.	PROPN
inlawrev-3479	420	4	an	an	DET
inlawrev-3479	420	5	overview	overview	NOUN
inlawrev-3479	420	6	ofthis	ofthis	ADJ
inlawrev-3479	420	7	case	case	NOUN
inlawrev-3479	420	8	's	's	PART
inlawrev-3479	420	9	procedural	procedural	ADJ
inlawrev-3479	420	10	history	history	NOUN
inlawrev-3479	420	11	can	can	AUX
inlawrev-3479	420	12	be	be	AUX
inlawrev-3479	420	13	found	find	VERB
inlawrev-3479	420	14	in	in	ADP
inlawrev-3479	420	15	state	state	NOUN
inlawrev-3479	420	16	board	board	NOUN
inlawrev-3479	420	17	oftax	oftax	NOUN
inlawrev-3479	420	18	commissioners	commissioner	NOUN
inlawrev-3479	420	19	v.	v.	ADP
inlawrev-3479	420	20	town	town	PROPN
inlawrev-3479	420	21	ofst	ofst	PROPN
inlawrev-3479	420	22	.	.	PUNCT
inlawrev-3479	421	1	john	john	PROPN
inlawrev-3479	421	2	,	,	PUNCT
inlawrev-3479	421	3	702	702	NUM
inlawrev-3479	421	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	421	5	1034	1034	NUM
inlawrev-3479	421	6	,	,	PUNCT
inlawrev-3479	421	7	1035	1035	NUM
inlawrev-3479	421	8	-	-	SYM
inlawrev-3479	421	9	36	36	NUM
inlawrev-3479	421	10	(	(	PUNCT
inlawrev-3479	421	11	ind	ind	NOUN
inlawrev-3479	421	12	.	.	PUNCT
inlawrev-3479	421	13	1998	1998	NUM
inlawrev-3479	421	14	)	)	PUNCT
inlawrev-3479	421	15	(	(	PUNCT
inlawrev-3479	421	16	"	"	PUNCT
inlawrev-3479	421	17	st	st	PROPN
inlawrev-3479	421	18	.	.	PROPN
inlawrev-3479	421	19	john	john	PROPN
inlawrev-3479	421	20	p	p	PROPN
inlawrev-3479	421	21	)	)	PUNCT
inlawrev-3479	421	22	.	.	PUNCT
inlawrev-3479	422	1	1	1	NUM
inlawrev-3479	422	2	44	44	NUM
inlawrev-3479	422	3	.	.	PUNCT
inlawrev-3479	422	4	st	st	PROPN
inlawrev-3479	422	5	.	.	PROPN
inlawrev-3479	422	6	john	john	PROPN
inlawrev-3479	422	7	v.	v.	PROPN
inlawrev-3479	422	8	,	,	PUNCT
inlawrev-3479	422	9	702	702	NUM
inlawrev-3479	422	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	422	11	at	at	ADP
inlawrev-3479	422	12	1	1	NUM
inlawrev-3479	422	13	034	034	NUM
inlawrev-3479	422	14	.	.	PUNCT
inlawrev-3479	422	15	1	1	NUM
inlawrev-3479	422	16	45	45	NUM
inlawrev-3479	422	17	.	.	PUNCT
inlawrev-3479	422	18	town	town	NOUN
inlawrev-3479	422	19	of	of	ADP
inlawrev-3479	422	20	st	st	PROPN
inlawrev-3479	422	21	.	.	PROPN
inlawrev-3479	423	1	john	john	PROPN
inlawrev-3479	423	2	v.	v.	PROPN
inlawrev-3479	423	3	state	state	PROPN
inlawrev-3479	423	4	bd	bd	PROPN
inlawrev-3479	423	5	.	.	PROPN
inlawrev-3479	423	6	oftax	oftax	PROPN
inlawrev-3479	423	7	comm'rs	comm'rs	PROPN
inlawrev-3479	423	8	,	,	PUNCT
inlawrev-3479	423	9	690	690	NUM
inlawrev-3479	423	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	423	11	370	370	NUM
inlawrev-3479	423	12	,	,	PUNCT
inlawrev-3479	423	13	382	382	NUM
inlawrev-3479	423	14	(	(	PUNCT
inlawrev-3479	423	15	ind	ind	NOUN
inlawrev-3479	423	16	.	.	PUNCT
inlawrev-3479	424	1	tax	tax	PROPN
inlawrev-3479	425	1	ct	ct	PROPN
inlawrev-3479	425	2	.	.	PROPN
inlawrev-3479	425	3	1	1	NUM
inlawrev-3479	425	4	997	997	NUM
inlawrev-3479	425	5	)	)	PUNCT
inlawrev-3479	425	6	(	(	PUNCT
inlawrev-3479	426	1	"	"	PUNCT
inlawrev-3479	426	2	st	st	PROPN
inlawrev-3479	426	3	.	.	PROPN
inlawrev-3479	426	4	john	john	PROPN
inlawrev-3479	426	5	///")•	///")•	PROPN
inlawrev-3479	427	1	1	1	NUM
inlawrev-3479	427	2	46	46	NUM
inlawrev-3479	427	3	.	.	PUNCT
inlawrev-3479	428	1	see	see	VERB
inlawrev-3479	428	2	st	st	PROPN
inlawrev-3479	428	3	.	.	PROPN
inlawrev-3479	428	4	john	john	PROPN
inlawrev-3479	428	5	vii	vii	PROPN
inlawrev-3479	428	6	,	,	PUNCT
inlawrev-3479	428	7	729	729	NUM
inlawrev-3479	428	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	428	9	at	at	ADP
inlawrev-3479	428	10	244	244	NUM
inlawrev-3479	428	11	;	;	PUNCT
inlawrev-3479	428	12	see	see	VERB
inlawrev-3479	428	13	also	also	ADV
inlawrev-3479	428	14	ind	ind	ADJ
inlawrev-3479	428	15	.	.	PUNCT
inlawrev-3479	429	1	const	const	PROPN
inlawrev-3479	429	2	,	,	PUNCT
inlawrev-3479	429	3	art	art	NOUN
inlawrev-3479	429	4	.	.	PUNCT
inlawrev-3479	430	1	x	x	X
inlawrev-3479	430	2	,	,	PUNCT
inlawrev-3479	430	3	§	§	PROPN
inlawrev-3479	430	4	1	1	NUM
inlawrev-3479	430	5	.	.	PUNCT
inlawrev-3479	430	6	1	1	NUM
inlawrev-3479	430	7	47	47	NUM
inlawrev-3479	430	8	.	.	PUNCT
inlawrev-3479	431	1	st	st	PROPN
inlawrev-3479	431	2	.	.	PROPN
inlawrev-3479	431	3	john	john	PROPN
inlawrev-3479	431	4	vii	vii	PROPN
inlawrev-3479	431	5	729	729	NUM
inlawrev-3479	431	6	n.e.2d	n.e.2d	NOUN
inlawrev-3479	431	7	at	at	ADP
inlawrev-3479	431	8	244	244	NUM
inlawrev-3479	431	9	.	.	PUNCT
inlawrev-3479	432	1	148	148	NUM
inlawrev-3479	432	2	.	.	PUNCT
inlawrev-3479	433	1	see	see	VERB
inlawrev-3479	433	2	i	i	PRON
inlawrev-3479	433	3	d.	d.	PROPN
inlawrev-3479	433	4	149	149	NUM
inlawrev-3479	433	5	.	.	PUNCT
inlawrev-3479	434	1	see	see	VERB
inlawrev-3479	434	2	i	i	PRON
inlawrev-3479	434	3	d.	d.	PROPN
inlawrev-3479	434	4	at	at	ADP
inlawrev-3479	434	5	245	245	NUM
inlawrev-3479	434	6	.	.	PUNCT
inlawrev-3479	435	1	2001	2001	NUM
inlawrev-3479	435	2	]	]	PUNCT
inlawrev-3479	435	3	taxation	taxation	NOUN
inlawrev-3479	435	4	1017	1017	NUM
inlawrev-3479	435	5	accordingly	accordingly	ADV
inlawrev-3479	435	6	,	,	PUNCT
inlawrev-3479	435	7	the	the	DET
inlawrev-3479	435	8	tax	tax	NOUN
inlawrev-3479	435	9	court	court	NOUN
inlawrev-3479	435	10	ordered	order	VERB
inlawrev-3479	435	11	the	the	DET
inlawrev-3479	435	12	isbtc	isbtc	NOUN
inlawrev-3479	435	13	to	to	PART
inlawrev-3479	435	14	take	take	VERB
inlawrev-3479	435	15	several	several	ADJ
inlawrev-3479	435	16	actions	action	NOUN
inlawrev-3479	435	17	within	within	ADP
inlawrev-3479	435	18	specific	specific	ADJ
inlawrev-3479	435	19	time	time	NOUN
inlawrev-3479	435	20	periods	period	NOUN
inlawrev-3479	435	21	.	.	PUNCT
inlawrev-3479	436	1	first	first	ADV
inlawrev-3479	436	2	,	,	PUNCT
inlawrev-3479	436	3	the	the	DET
inlawrev-3479	436	4	isbtc	isbtc	NOUN
inlawrev-3479	436	5	was	be	AUX
inlawrev-3479	436	6	ordered	order	VERB
inlawrev-3479	436	7	to	to	PART
inlawrev-3479	436	8	"	"	PUNCT
inlawrev-3479	436	9	take	take	VERB
inlawrev-3479	436	10	the	the	DET
inlawrev-3479	436	11	necessary	necessary	ADJ
inlawrev-3479	436	12	steps	step	NOUN
inlawrev-3479	436	13	to	to	PART
inlawrev-3479	436	14	have	have	VERB
inlawrev-3479	436	15	new	new	ADJ
inlawrev-3479	436	16	,	,	PUNCT
inlawrev-3479	436	17	constitutional	constitutional	ADJ
inlawrev-3479	436	18	assessment	assessment	NOUN
inlawrev-3479	436	19	regulations	regulation	NOUN
inlawrev-3479	436	20	promulgated	promulgate	VERB
inlawrev-3479	436	21	and	and	CCONJ
inlawrev-3479	436	22	in	in	ADP
inlawrev-3479	436	23	effect	effect	NOUN
inlawrev-3479	436	24	on	on	ADP
inlawrev-3479	436	25	or	or	CCONJ
inlawrev-3479	436	26	by	by	ADP
inlawrev-3479	436	27	june	june	PROPN
inlawrev-3479	436	28	1	1	NUM
inlawrev-3479	436	29	,	,	PUNCT
inlawrev-3479	436	30	200	200	NUM
inlawrev-3479	436	31	1	1	NUM
inlawrev-3479	436	32	.	.	PUNCT
inlawrev-3479	436	33	"	"	PUNCT
inlawrev-3479	437	1	150	150	NUM
inlawrev-3479	437	2	second	second	ADJ
inlawrev-3479	437	3	,	,	PUNCT
inlawrev-3479	437	4	the	the	DET
inlawrev-3479	437	5	tax	tax	NOUN
inlawrev-3479	437	6	court	court	NOUN
inlawrev-3479	437	7	declared	declare	VERB
inlawrev-3479	437	8	that	that	SCONJ
inlawrev-3479	437	9	"	"	PUNCT
inlawrev-3479	437	10	real	real	ADJ
inlawrev-3479	437	11	property	property	NOUN
inlawrev-3479	437	12	in	in	ADP
inlawrev-3479	437	13	indiana	indiana	PROPN
inlawrev-3479	437	14	must	must	AUX
inlawrev-3479	437	15	be	be	AUX
inlawrev-3479	437	16	reassessed	reassess	VERB
inlawrev-3479	437	17	using	use	VERB
inlawrev-3479	437	18	constitutional	constitutional	ADJ
inlawrev-3479	437	19	regulations	regulation	NOUN
inlawrev-3479	437	20	as	as	ADP
inlawrev-3479	437	21	of	of	ADP
inlawrev-3479	437	22	march	march	PROPN
inlawrev-3479	437	23	1	1	NUM
inlawrev-3479	437	24	,	,	PUNCT
inlawrev-3479	437	25	2002."151	2002."151	NUM
inlawrev-3479	437	26	the	the	DET
inlawrev-3479	437	27	court	court	NOUN
inlawrev-3479	437	28	emphasized	emphasize	VERB
inlawrev-3479	437	29	that	that	SCONJ
inlawrev-3479	437	30	its	its	PRON
inlawrev-3479	437	31	"	"	PUNCT
inlawrev-3479	437	32	primary	primary	ADJ
inlawrev-3479	437	33	concern	concern	NOUN
inlawrev-3479	437	34	[	[	X
inlawrev-3479	437	35	was	be	AUX
inlawrev-3479	437	36	]	]	PUNCT
inlawrev-3479	437	37	to	to	PART
inlawrev-3479	437	38	free	free	VERB
inlawrev-3479	437	39	all	all	DET
inlawrev-3479	437	40	[	[	X
inlawrev-3479	437	41	indiana	indiana	X
inlawrev-3479	437	42	]	]	X
inlawrev-3479	437	43	taxpayers	taxpayer	NOUN
inlawrev-3479	437	44	from	from	ADP
inlawrev-3479	437	45	the	the	DET
inlawrev-3479	437	46	burdens	burden	NOUN
inlawrev-3479	437	47	of	of	ADP
inlawrev-3479	437	48	having	have	VERB
inlawrev-3479	437	49	their	their	PRON
inlawrev-3479	437	50	properties	property	NOUN
inlawrev-3479	437	51	assessed	assess	VERB
inlawrev-3479	437	52	under	under	ADP
inlawrev-3479	437	53	an	an	DET
inlawrev-3479	437	54	unconstitutional	unconstitutional	ADJ
inlawrev-3479	437	55	system	system	NOUN
inlawrev-3479	437	56	.	.	PUNCT
inlawrev-3479	437	57	"	"	PUNCT
inlawrev-3479	438	1	152	152	NUM
inlawrev-3479	438	2	moreover	moreover	ADV
inlawrev-3479	438	3	,	,	PUNCT
inlawrev-3479	438	4	the	the	DET
inlawrev-3479	438	5	tax	tax	NOUN
inlawrev-3479	438	6	court	court	NOUN
inlawrev-3479	438	7	reasoned	reason	VERB
inlawrev-3479	438	8	that	that	SCONJ
inlawrev-3479	438	9	in	in	ADP
inlawrev-3479	438	10	establishing	establish	VERB
inlawrev-3479	438	11	a	a	DET
inlawrev-3479	438	12	reassessment	reassessment	NOUN
inlawrev-3479	438	13	deadline	deadline	NOUN
inlawrev-3479	438	14	,	,	PUNCT
inlawrev-3479	438	15	it	it	PRON
inlawrev-3479	438	16	had	have	AUX
inlawrev-3479	438	17	balanced	balance	VERB
inlawrev-3479	438	18	the	the	DET
inlawrev-3479	438	19	isbtc	isbtc	NOUN
inlawrev-3479	438	20	's	's	PART
inlawrev-3479	438	21	concerns	concern	NOUN
inlawrev-3479	438	22	regarding	regard	VERB
inlawrev-3479	438	23	the	the	DET
inlawrev-3479	438	24	time	time	NOUN
inlawrev-3479	438	25	needed	need	VERB
inlawrev-3479	438	26	to	to	PART
inlawrev-3479	438	27	implement	implement	VERB
inlawrev-3479	438	28	a	a	DET
inlawrev-3479	438	29	constitutional	constitutional	ADJ
inlawrev-3479	438	30	system	system	NOUN
inlawrev-3479	438	31	with	with	ADP
inlawrev-3479	438	32	the	the	DET
inlawrev-3479	438	33	constitutional	constitutional	ADJ
inlawrev-3479	438	34	rights	right	NOUN
inlawrev-3479	438	35	ofindiana	ofindiana	NOUN
inlawrev-3479	438	36	taxpayers	taxpayer	NOUN
inlawrev-3479	438	37	.	.	PUNCT
inlawrev-3479	439	1	,	,	PUNCT
inlawrev-3479	439	2	53	53	NUM
inlawrev-3479	439	3	third	third	ADJ
inlawrev-3479	439	4	,	,	PUNCT
inlawrev-3479	439	5	the	the	DET
inlawrev-3479	439	6	court	court	NOUN
inlawrev-3479	439	7	required	require	VERB
inlawrev-3479	439	8	the	the	DET
inlawrev-3479	439	9	isbtc	isbtc	NOUN
inlawrev-3479	439	10	to	to	PART
inlawrev-3479	439	11	submit	submit	VERB
inlawrev-3479	439	12	monthly	monthly	ADJ
inlawrev-3479	439	13	detailed	detailed	ADJ
inlawrev-3479	439	14	status	status	NOUN
inlawrev-3479	439	15	reports	report	NOUN
inlawrev-3479	439	16	beginning	begin	VERB
inlawrev-3479	439	17	july	july	PROPN
inlawrev-3479	439	18	1	1	NUM
inlawrev-3479	439	19	,	,	PUNCT
inlawrev-3479	439	20	2000	2000	NUM
inlawrev-3479	439	21	,	,	PUNCT
inlawrev-3479	439	22	until	until	ADP
inlawrev-3479	439	23	further	further	ADJ
inlawrev-3479	439	24	order	order	NOUN
inlawrev-3479	439	25	of	of	ADP
inlawrev-3479	439	26	the	the	DET
inlawrev-3479	439	27	court	court	NOUN
inlawrev-3479	439	28	.	.	PUNCT
inlawrev-3479	440	1	154	154	NUM
inlawrev-3479	440	2	the	the	DET
inlawrev-3479	440	3	tax	tax	NOUN
inlawrev-3479	440	4	court	court	NOUN
inlawrev-3479	440	5	required	require	VERB
inlawrev-3479	440	6	that	that	SCONJ
inlawrev-3479	440	7	the	the	DET
inlawrev-3479	440	8	reports	report	NOUN
inlawrev-3479	440	9	inform	inform	VERB
inlawrev-3479	440	10	the	the	DET
inlawrev-3479	440	11	court	court	NOUN
inlawrev-3479	440	12	as	as	ADP
inlawrev-3479	440	13	to	to	ADP
inlawrev-3479	440	14	the	the	DET
inlawrev-3479	440	15	isbtcs	isbtcs	NOUN
inlawrev-3479	440	16	progress	progress	NOUN
inlawrev-3479	440	17	with	with	ADP
inlawrev-3479	440	18	respect	respect	NOUN
inlawrev-3479	440	19	to	to	ADP
inlawrev-3479	440	20	meeting	meet	VERB
inlawrev-3479	440	21	the	the	DET
inlawrev-3479	440	22	established	establish	VERB
inlawrev-3479	440	23	deadlines	deadline	NOUN
inlawrev-3479	440	24	.	.	PUNCT
inlawrev-3479	441	1	155	155	NUM
inlawrev-3479	441	2	it	it	PRON
inlawrev-3479	441	3	also	also	ADV
inlawrev-3479	441	4	required	require	VERB
inlawrev-3479	441	5	that	that	SCONJ
inlawrev-3479	441	6	the	the	DET
inlawrev-3479	441	7	isbtc	isbtc	NOUN
inlawrev-3479	441	8	provide	provide	VERB
inlawrev-3479	441	9	a	a	DET
inlawrev-3479	441	10	copy	copy	NOUN
inlawrev-3479	441	11	of	of	ADP
inlawrev-3479	441	12	each	each	DET
inlawrev-3479	441	13	status	status	NOUN
inlawrev-3479	441	14	report	report	NOUN
inlawrev-3479	441	15	to	to	ADP
inlawrev-3479	441	16	the	the	DET
inlawrev-3479	441	17	petitioners	petitioner	NOUN
inlawrev-3479	441	18	.	.	PUNCT
inlawrev-3479	442	1	156	156	NUM
inlawrev-3479	442	2	the	the	DET
inlawrev-3479	442	3	tax	tax	NOUN
inlawrev-3479	442	4	court	court	NOUN
inlawrev-3479	442	5	additionally	additionally	ADV
inlawrev-3479	442	6	held	hold	VERB
inlawrev-3479	442	7	that	that	SCONJ
inlawrev-3479	442	8	the	the	DET
inlawrev-3479	442	9	petitioners	petitioner	NOUN
inlawrev-3479	442	10	would	would	AUX
inlawrev-3479	442	11	be	be	AUX
inlawrev-3479	442	12	permitted	permit	VERB
inlawrev-3479	442	13	to	to	PART
inlawrev-3479	442	14	file	file	VERB
inlawrev-3479	442	15	a	a	DET
inlawrev-3479	442	16	response	response	NOUN
inlawrev-3479	442	17	to	to	ADP
inlawrev-3479	442	18	each	each	DET
inlawrev-3479	442	19	status	status	NOUN
inlawrev-3479	442	20	report	report	NOUN
inlawrev-3479	442	21	.	.	PUNCT
inlawrev-3479	443	1	157	157	NUM
inlawrev-3479	443	2	the	the	DET
inlawrev-3479	443	3	tax	tax	NOUN
inlawrev-3479	443	4	court	court	NOUN
inlawrev-3479	443	5	declined	decline	VERB
inlawrev-3479	443	6	the	the	DET
inlawrev-3479	443	7	petitioners	petitioner	NOUN
inlawrev-3479	443	8	'	'	PART
inlawrev-3479	443	9	request	request	NOUN
inlawrev-3479	443	10	that	that	SCONJ
inlawrev-3479	443	11	it	it	PRON
inlawrev-3479	443	12	appoint	appoint	VERB
inlawrev-3479	443	13	an	an	DET
inlawrev-3479	443	14	independent	independent	ADJ
inlawrev-3479	443	15	commissioner	commissioner	NOUN
inlawrev-3479	443	16	to	to	PART
inlawrev-3479	443	17	prepare	prepare	VERB
inlawrev-3479	443	18	new	new	ADJ
inlawrev-3479	443	19	assessment	assessment	NOUN
inlawrev-3479	443	20	regulations	regulation	NOUN
inlawrev-3479	443	21	.	.	PUNCT
inlawrev-3479	444	1	158	158	NUM
inlawrev-3479	444	2	however	however	ADV
inlawrev-3479	444	3	,	,	PUNCT
inlawrev-3479	444	4	the	the	DET
inlawrev-3479	444	5	court	court	NOUN
inlawrev-3479	444	6	cautioned	caution	VERB
inlawrev-3479	444	7	that	that	SCONJ
inlawrev-3479	444	8	should	should	AUX
inlawrev-3479	444	9	it	it	PRON
inlawrev-3479	444	10	find	find	VERB
inlawrev-3479	444	11	the	the	DET
inlawrev-3479	444	12	isbtcs	isbtcs	NOUN
inlawrev-3479	444	13	efforts	effort	NOUN
inlawrev-3479	444	14	deficient	deficient	ADJ
inlawrev-3479	444	15	in	in	ADP
inlawrev-3479	444	16	any	any	DET
inlawrev-3479	444	17	meaningful	meaningful	ADJ
inlawrev-3479	444	18	way	way	NOUN
inlawrev-3479	444	19	,	,	PUNCT
inlawrev-3479	444	20	it	it	PRON
inlawrev-3479	444	21	would	would	AUX
inlawrev-3479	444	22	reconsider	reconsider	VERB
inlawrev-3479	444	23	the	the	DET
inlawrev-3479	444	24	petitioners	petitioner	NOUN
inlawrev-3479	444	25	'	'	PART
inlawrev-3479	444	26	suggestion	suggestion	NOUN
inlawrev-3479	444	27	to	to	PART
inlawrev-3479	444	28	appoint	appoint	VERB
inlawrev-3479	444	29	an	an	DET
inlawrev-3479	444	30	independent	independent	ADJ
inlawrev-3479	444	31	commissioner	commissioner	NOUN
inlawrev-3479	444	32	to	to	AUX
inlawrev-3479	444	33	draft	draft	VERB
inlawrev-3479	444	34	;	;	PUNCT
inlawrev-3479	445	1	new	new	ADJ
inlawrev-3479	445	2	regulations	regulation	NOUN
inlawrev-3479	445	3	,	,	PUNCT
inlawrev-3479	445	4	as	as	ADV
inlawrev-3479	445	5	well	well	ADV
inlawrev-3479	445	6	as	as	ADP
inlawrev-3479	445	7	any	any	DET
inlawrev-3479	445	8	other	other	ADJ
inlawrev-3479	445	9	appropriate	appropriate	ADJ
inlawrev-3479	445	10	relief	relief	NOUN
inlawrev-3479	445	11	.	.	PUNCT
inlawrev-3479	446	1	159	159	NUM
inlawrev-3479	446	2	the	the	DET
inlawrev-3479	446	3	court	court	NOUN
inlawrev-3479	446	4	also	also	ADV
inlawrev-3479	446	5	denied	deny	VERB
inlawrev-3479	446	6	the	the	DET
inlawrev-3479	446	7	petitioners	petitioner	NOUN
inlawrev-3479	446	8	'	'	PART
inlawrev-3479	446	9	requests	request	NOUN
inlawrev-3479	446	10	to	to	PART
inlawrev-3479	446	11	order	order	VERB
inlawrev-3479	446	12	the	the	DET
inlawrev-3479	446	13	isbtc	isbtc	NOUN
inlawrev-3479	446	14	to	to	PART
inlawrev-3479	446	15	base	base	VERB
inlawrev-3479	446	16	its	its	PRON
inlawrev-3479	446	17	new	new	ADJ
inlawrev-3479	446	18	regulations	regulation	NOUN
inlawrev-3479	446	19	on	on	ADP
inlawrev-3479	446	20	objectively	objectively	ADV
inlawrev-3479	446	21	verifiable	verifiable	ADJ
inlawrev-3479	446	22	data	datum	NOUN
inlawrev-3479	446	23	and	and	CCONJ
inlawrev-3479	446	24	to	to	PART
inlawrev-3479	446	25	adopt	adopt	VERB
inlawrev-3479	446	26	a	a	DET
inlawrev-3479	446	27	single	single	ADJ
inlawrev-3479	446	28	definition	definition	NOUN
inlawrev-3479	446	29	of	of	ADP
inlawrev-3479	446	30	property	property	NOUN
inlawrev-3479	446	31	wealth	wealth	NOUN
inlawrev-3479	446	32	.	.	PUNCT
inlawrev-3479	447	1	160	160	NUM
inlawrev-3479	447	2	in	in	ADP
inlawrev-3479	447	3	reaching	reach	VERB
inlawrev-3479	447	4	its	its	PRON
inlawrev-3479	447	5	decision	decision	NOUN
inlawrev-3479	447	6	,	,	PUNCT
inlawrev-3479	447	7	the	the	DET
inlawrev-3479	447	8	tax	tax	NOUN
inlawrev-3479	447	9	court	court	NOUN
inlawrev-3479	447	10	reasoned	reason	VERB
inlawrev-3479	447	11	that	that	SCONJ
inlawrev-3479	447	12	the	the	DET
inlawrev-3479	447	13	isbtc	isbtc	NOUN
inlawrev-3479	447	14	was	be	AUX
inlawrev-3479	447	15	guided	guide	VERB
inlawrev-3479	447	16	by	by	ADP
inlawrev-3479	447	17	the	the	DET
inlawrev-3479	447	18	prior	prior	ADJ
inlawrev-3479	447	19	decisions	decision	NOUN
inlawrev-3479	447	20	of	of	ADP
inlawrev-3479	447	21	both	both	CCONJ
inlawrev-3479	447	22	the	the	DET
inlawrev-3479	447	23	supreme	supreme	PROPN
inlawrev-3479	447	24	court	court	PROPN
inlawrev-3479	447	25	and	and	CCONJ
inlawrev-3479	447	26	the	the	DET
inlawrev-3479	447	27	tax	tax	NOUN
inlawrev-3479	447	28	court	court	NOUN
inlawrev-3479	447	29	concerning	concern	VERB
inlawrev-3479	447	30	the	the	DET
inlawrev-3479	447	31	constitutional	constitutional	ADJ
inlawrev-3479	447	32	requirements	requirement	NOUN
inlawrev-3479	447	33	ofa	ofa	PROPN
inlawrev-3479	447	34	system	system	NOUN
inlawrev-3479	447	35	for	for	ADP
inlawrev-3479	447	36	assessment	assessment	NOUN
inlawrev-3479	447	37	and	and	CCONJ
inlawrev-3479	447	38	150	150	NUM
inlawrev-3479	447	39	.	.	PUNCT
inlawrev-3479	448	1	i	i	PRON
inlawrev-3479	448	2	d.	d.	PROPN
inlawrev-3479	448	3	at	at	ADP
inlawrev-3479	448	4	246	246	NUM
inlawrev-3479	448	5	.	.	PUNCT
inlawrev-3479	449	1	(	(	PUNCT
inlawrev-3479	449	2	citing	cite	VERB
inlawrev-3479	449	3	ind	ind	NOUN
inlawrev-3479	449	4	.	.	PUNCT
inlawrev-3479	450	1	code	code	PROPN
inlawrev-3479	450	2	§	§	PROPN
inlawrev-3479	450	3	§	§	PROPN
inlawrev-3479	450	4	4	4	NUM
inlawrev-3479	450	5	-	-	SYM
inlawrev-3479	450	6	22	22	NUM
inlawrev-3479	450	7	-	-	PUNCT
inlawrev-3479	450	8	2	2	NUM
inlawrev-3479	450	9	-	-	PUNCT
inlawrev-3479	450	10	23	23	NUM
inlawrev-3479	450	11	to	to	PART
inlawrev-3479	450	12	4	4	NUM
inlawrev-3479	450	13	-	-	SYM
inlawrev-3479	450	14	22	22	NUM
inlawrev-3479	450	15	-	-	PUNCT
inlawrev-3479	450	16	2	2	NUM
inlawrev-3479	450	17	-	-	SYM
inlawrev-3479	450	18	36	36	NUM
inlawrev-3479	450	19	(	(	PUNCT
inlawrev-3479	450	20	statutes	statute	NOUN
inlawrev-3479	450	21	governing	govern	VERB
inlawrev-3479	450	22	the	the	DET
inlawrev-3479	450	23	rulemaking	rulemaking	NOUN
inlawrev-3479	450	24	process	process	NOUN
inlawrev-3479	450	25	)	)	PUNCT
inlawrev-3479	450	26	)	)	PUNCT
inlawrev-3479	450	27	.	.	PUNCT
inlawrev-3479	451	1	151	151	NUM
inlawrev-3479	451	2	.	.	PUNCT
inlawrev-3479	452	1	i	i	PRON
inlawrev-3479	452	2	d.	d.	VERB
inlawrev-3479	452	3	the	the	DET
inlawrev-3479	452	4	tax	tax	NOUN
inlawrev-3479	452	5	court	court	NOUN
inlawrev-3479	452	6	referred	refer	VERB
inlawrev-3479	452	7	to	to	ADP
inlawrev-3479	452	8	its	its	PRON
inlawrev-3479	452	9	finding	finding	NOUN
inlawrev-3479	452	10	in	in	ADP
inlawrev-3479	452	11	town	town	NOUN
inlawrev-3479	452	12	of	of	ADP
inlawrev-3479	452	13	st	st	PROPN
inlawrev-3479	452	14	.	.	PROPN
inlawrev-3479	453	1	john	john	PROPN
inlawrev-3479	453	2	v.	v.	PROPN
inlawrev-3479	453	3	state	state	PROPN
inlawrev-3479	453	4	board	board	PROPN
inlawrev-3479	453	5	of	of	ADP
inlawrev-3479	453	6	tax	tax	NOUN
inlawrev-3479	453	7	commissioners	commissioner	NOUN
inlawrev-3479	453	8	,	,	PUNCT
inlawrev-3479	453	9	691	691	NUM
inlawrev-3479	453	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	453	11	1387	1387	NUM
inlawrev-3479	453	12	,	,	PUNCT
inlawrev-3479	453	13	1389	1389	NUM
inlawrev-3479	453	14	(	(	PUNCT
inlawrev-3479	453	15	ind	ind	NOUN
inlawrev-3479	453	16	.	.	PUNCT
inlawrev-3479	454	1	tax	tax	PROPN
inlawrev-3479	454	2	ct	ct	PROPN
inlawrev-3479	454	3	.	.	PROPN
inlawrev-3479	454	4	1998	1998	NUM
inlawrev-3479	454	5	)	)	PUNCT
inlawrev-3479	454	6	(	(	PUNCT
inlawrev-3479	454	7	"	"	PUNCT
inlawrev-3479	454	8	st	st	PROPN
inlawrev-3479	454	9	.	.	PROPN
inlawrev-3479	454	10	john	john	PROPN
inlawrev-3479	454	11	ivj	ivj	PROPN
inlawrev-3479	454	12	.	.	PUNCT
inlawrev-3479	455	1	"	"	PUNCT
inlawrev-3479	455	2	in	in	ADP
inlawrev-3479	455	3	our	our	PRON
inlawrev-3479	455	4	legal	legal	ADJ
inlawrev-3479	455	5	system	system	NOUN
inlawrev-3479	455	6	,	,	PUNCT
inlawrev-3479	455	7	constitutional	constitutional	ADJ
inlawrev-3479	455	8	rights	right	NOUN
inlawrev-3479	455	9	are	be	AUX
inlawrev-3479	455	10	a	a	DET
inlawrev-3479	455	11	categorical	categorical	ADJ
inlawrev-3479	455	12	imperative	imperative	NOUN
inlawrev-3479	455	13	,	,	PUNCT
inlawrev-3479	455	14	not	not	PART
inlawrev-3479	455	15	a	a	DET
inlawrev-3479	455	16	goal	goal	NOUN
inlawrev-3479	455	17	to	to	PART
inlawrev-3479	455	18	be	be	AUX
inlawrev-3479	455	19	accomplished	accomplish	VERB
inlawrev-3479	455	20	in	in	ADP
inlawrev-3479	455	21	the	the	DET
inlawrev-3479	455	22	future	future	NOUN
inlawrev-3479	455	23	.	.	PUNCT
inlawrev-3479	455	24	"	"	PUNCT
inlawrev-3479	456	1	in	in	ADP
inlawrev-3479	456	2	st	st	PROPN
inlawrev-3479	456	3	.	.	PROPN
inlawrev-3479	456	4	john	john	PROPN
inlawrev-3479	456	5	iv	iv	PROPN
inlawrev-3479	456	6	,	,	PUNCT
inlawrev-3479	456	7	the	the	DET
inlawrev-3479	456	8	tax	tax	NOUN
inlawrev-3479	456	9	court	court	NOUN
inlawrev-3479	456	10	ordered	order	VERB
inlawrev-3479	456	11	the	the	DET
inlawrev-3479	456	12	isbtc	isbtc	NOUN
inlawrev-3479	456	13	to	to	PART
inlawrev-3479	456	14	"	"	PUNCT
inlawrev-3479	456	15	consider	consider	VERB
inlawrev-3479	456	16	all	all	DET
inlawrev-3479	456	17	competent	competent	ADJ
inlawrev-3479	456	18	real	real	ADJ
inlawrev-3479	456	19	world	world	NOUN
inlawrev-3479	456	20	evidence	evidence	NOUN
inlawrev-3479	456	21	presented	present	VERB
inlawrev-3479	456	22	to	to	ADP
inlawrev-3479	456	23	the	the	DET
inlawrev-3479	456	24	state	state	NOUN
inlawrev-3479	456	25	board	board	NOUN
inlawrev-3479	456	26	by	by	ADP
inlawrev-3479	456	27	persons	person	NOUN
inlawrev-3479	456	28	filing	file	VERB
inlawrev-3479	456	29	appeals	appeal	NOUN
inlawrev-3479	456	30	on	on	ADP
inlawrev-3479	456	31	or	or	CCONJ
inlawrev-3479	456	32	after	after	ADP
inlawrev-3479	456	33	may	may	PROPN
inlawrev-3479	456	34	1	1	NUM
inlawrev-3479	456	35	1	1	NUM
inlawrev-3479	456	36	,	,	PUNCT
inlawrev-3479	456	37	1999	1999	NUM
inlawrev-3479	456	38	.	.	PUNCT
inlawrev-3479	456	39	"	"	PUNCT
inlawrev-3479	457	1	i	i	PRON
inlawrev-3479	457	2	d.	d.	PROPN
inlawrev-3479	457	3	at	at	ADP
inlawrev-3479	457	4	1390	1390	NUM
inlawrev-3479	457	5	.	.	PUNCT
inlawrev-3479	458	1	the	the	DET
inlawrev-3479	458	2	supreme	supreme	PROPN
inlawrev-3479	458	3	court	court	PROPN
inlawrev-3479	458	4	reversed	reverse	VERB
inlawrev-3479	458	5	this	this	DET
inlawrev-3479	458	6	order	order	NOUN
inlawrev-3479	458	7	in	in	ADP
inlawrev-3479	458	8	st	st	PROPN
inlawrev-3479	458	9	.	.	PROPN
inlawrev-3479	458	10	john	john	PROPN
inlawrev-3479	458	11	v	v	PROPN
inlawrev-3479	458	12	,	,	PUNCT
inlawrev-3479	458	13	702	702	NUM
inlawrev-3479	458	14	n.e.2d	n.e.2d	NOUN
inlawrev-3479	458	15	1034	1034	NUM
inlawrev-3479	458	16	,	,	PUNCT
inlawrev-3479	458	17	1043	1043	NUM
inlawrev-3479	458	18	(	(	PUNCT
inlawrev-3479	458	19	ind	ind	NOUN
inlawrev-3479	458	20	.	.	PUNCT
inlawrev-3479	458	21	1998	1998	NUM
inlawrev-3479	458	22	)	)	PUNCT
inlawrev-3479	458	23	.	.	PUNCT
inlawrev-3479	459	1	1	1	NUM
inlawrev-3479	459	2	52	52	NUM
inlawrev-3479	459	3	.	.	PUNCT
inlawrev-3479	460	1	sr	sr	PROPN
inlawrev-3479	460	2	.	.	PUNCT
inlawrev-3479	461	1	john	john	PROPN
inlawrev-3479	461	2	vii	vii	PROPN
inlawrev-3479	461	3	,	,	PUNCT
inlawrev-3479	461	4	729	729	NUM
inlawrev-3479	461	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	461	6	at	at	ADP
inlawrev-3479	461	7	246	246	NUM
inlawrev-3479	461	8	.	.	PUNCT
inlawrev-3479	461	9	153	153	NUM
inlawrev-3479	461	10	.	.	PUNCT
inlawrev-3479	462	1	see	see	VERB
inlawrev-3479	462	2	i	i	PRON
inlawrev-3479	462	3	d.	d.	PROPN
inlawrev-3479	462	4	154	154	NUM
inlawrev-3479	462	5	.	.	PUNCT
inlawrev-3479	463	1	see	see	VERB
inlawrev-3479	463	2	i	i	PRON
inlawrev-3479	463	3	d.	d.	PROPN
inlawrev-3479	463	4	at	at	ADP
inlawrev-3479	463	5	247	247	NUM
inlawrev-3479	463	6	.	.	NOUN
inlawrev-3479	463	7	155	155	NUM
inlawrev-3479	463	8	.	.	PUNCT
inlawrev-3479	464	1	see	see	VERB
inlawrev-3479	464	2	i	i	PRON
inlawrev-3479	464	3	d.	d.	PROPN
inlawrev-3479	464	4	1	1	NUM
inlawrev-3479	464	5	56	56	NUM
inlawrev-3479	464	6	.	.	PUNCT
inlawrev-3479	465	1	see	see	VERB
inlawrev-3479	465	2	i	i	PRON
inlawrev-3479	465	3	d.	d.	PROPN
inlawrev-3479	465	4	157	157	NUM
inlawrev-3479	465	5	.	.	PUNCT
inlawrev-3479	466	1	see	see	VERB
inlawrev-3479	466	2	i	i	PRON
inlawrev-3479	466	3	d.	d.	PROPN
inlawrev-3479	466	4	1	1	NUM
inlawrev-3479	466	5	58	58	NUM
inlawrev-3479	466	6	.	.	PUNCT
inlawrev-3479	467	1	see	see	VERB
inlawrev-3479	467	2	i	i	PRON
inlawrev-3479	467	3	d.	d.	PROPN
inlawrev-3479	468	1	"	"	PUNCT
inlawrev-3479	468	2	[	[	X
inlawrev-3479	468	3	indiana	indiana	NOUN
inlawrev-3479	468	4	trial	trial	NOUN
inlawrev-3479	468	5	rule	rule	NOUN
inlawrev-3479	468	6	53(a	53(a	NUM
inlawrev-3479	468	7	)	)	PUNCT
inlawrev-3479	468	8	]	]	PUNCT
inlawrev-3479	468	9	allows	allow	VERB
inlawrev-3479	468	10	the	the	DET
inlawrev-3479	468	11	[	[	X
inlawrev-3479	468	12	tax	tax	NOUN
inlawrev-3479	468	13	]	]	X
inlawrev-3479	468	14	court	court	NOUN
inlawrev-3479	468	15	,	,	PUNCT
inlawrev-3479	468	16	with	with	ADP
inlawrev-3479	468	17	the	the	DET
inlawrev-3479	468	18	concurrence	concurrence	NOUN
inlawrev-3479	468	19	ofthe	ofthe	PRON
inlawrev-3479	468	20	supreme	supreme	PROPN
inlawrev-3479	468	21	court	court	PROPN
inlawrev-3479	468	22	,	,	PUNCT
inlawrev-3479	468	23	to	to	PART
inlawrev-3479	468	24	appoint	appoint	VERB
inlawrev-3479	468	25	a	a	DET
inlawrev-3479	468	26	commissioner	commissioner	NOUN
inlawrev-3479	468	27	in	in	ADP
inlawrev-3479	468	28	a	a	DET
inlawrev-3479	468	29	pending	pende	VERB
inlawrev-3479	468	30	case	case	NOUN
inlawrev-3479	468	31	.	.	PUNCT
inlawrev-3479	468	32	"	"	PUNCT
inlawrev-3479	469	1	i	i	PRON
inlawrev-3479	469	2	d.	d.	PROPN
inlawrev-3479	469	3	159	159	NUM
inlawrev-3479	469	4	.	.	PUNCT
inlawrev-3479	470	1	see	see	VERB
inlawrev-3479	470	2	irf	irf	PROPN
inlawrev-3479	470	3	.	.	PUNCT
inlawrev-3479	471	1	at	at	ADP
inlawrev-3479	471	2	247	247	NUM
inlawrev-3479	471	3	-	-	SYM
inlawrev-3479	471	4	48	48	NUM
inlawrev-3479	471	5	.	.	PUNCT
inlawrev-3479	471	6	160	160	NUM
inlawrev-3479	471	7	.	.	PUNCT
inlawrev-3479	472	1	see	see	VERB
inlawrev-3479	472	2	i	i	PRON
inlawrev-3479	472	3	d.	d.	PROPN
inlawrev-3479	472	4	at	at	ADP
inlawrev-3479	472	5	248	248	NUM
inlawrev-3479	472	6	.	.	PUNCT
inlawrev-3479	473	1	1018	1018	NUM
inlawrev-3479	473	2	indiana	indiana	PROPN
inlawrev-3479	473	3	law	law	PROPN
inlawrev-3479	473	4	review	review	NOUN
inlawrev-3479	473	5	[	[	X
inlawrev-3479	473	6	vol	vol	NOUN
inlawrev-3479	473	7	.	.	PUNCT
inlawrev-3479	474	1	34:1003	34:1003	NUM
inlawrev-3479	474	2	taxation	taxation	NOUN
inlawrev-3479	474	3	of	of	ADP
inlawrev-3479	474	4	property	property	NOUN
inlawrev-3479	474	5	.	.	PUNCT
inlawrev-3479	475	1	,	,	PUNCT
inlawrev-3479	475	2	61	61	NUM
inlawrev-3479	475	3	the	the	DET
inlawrev-3479	475	4	tax	tax	NOUN
inlawrev-3479	475	5	court	court	NOUN
inlawrev-3479	475	6	deferred	defer	VERB
inlawrev-3479	475	7	to	to	ADP
inlawrev-3479	475	8	the	the	DET
inlawrev-3479	475	9	expertise	expertise	NOUN
inlawrev-3479	475	10	of	of	ADP
inlawrev-3479	475	11	the	the	DET
inlawrev-3479	475	12	isbtc	isbtc	NOUN
inlawrev-3479	475	13	,	,	PUNCT
inlawrev-3479	475	14	allowing	allow	VERB
inlawrev-3479	475	15	the	the	DET
inlawrev-3479	475	16	isbtc	isbtc	NOUN
inlawrev-3479	475	17	to	to	PART
inlawrev-3479	475	18	determine	determine	VERB
inlawrev-3479	475	19	how	how	SCONJ
inlawrev-3479	475	20	to	to	PART
inlawrev-3479	475	21	adopt	adopt	VERB
inlawrev-3479	475	22	and	and	CCONJ
inlawrev-3479	475	23	implement	implement	VERB
inlawrev-3479	475	24	new	new	ADJ
inlawrev-3479	475	25	,	,	PUNCT
inlawrev-3479	475	26	constitutional	constitutional	ADJ
inlawrev-3479	475	27	assessment	assessment	NOUN
inlawrev-3479	475	28	regulations	regulation	NOUN
inlawrev-3479	475	29	by	by	ADP
inlawrev-3479	475	30	the	the	DET
inlawrev-3479	475	31	deadlines	deadline	NOUN
inlawrev-3479	475	32	imposed	impose	VERB
inlawrev-3479	475	33	by	by	ADP
inlawrev-3479	475	34	the	the	DET
inlawrev-3479	475	35	court	court	NOUN
inlawrev-3479	475	36	.	.	PUNCT
inlawrev-3479	476	1	162	162	NUM
inlawrev-3479	476	2	finally	finally	ADV
inlawrev-3479	476	3	,	,	PUNCT
inlawrev-3479	476	4	the	the	DET
inlawrev-3479	476	5	court	court	NOUN
inlawrev-3479	476	6	ruled	rule	VERB
inlawrev-3479	476	7	that	that	SCONJ
inlawrev-3479	476	8	,	,	PUNCT
inlawrev-3479	476	9	in	in	ADP
inlawrev-3479	476	10	the	the	DET
inlawrev-3479	476	11	interim	interim	NOUN
inlawrev-3479	476	12	,	,	PUNCT
inlawrev-3479	476	13	the	the	DET
inlawrev-3479	476	14	following	follow	VERB
inlawrev-3479	476	15	standards	standard	NOUN
inlawrev-3479	476	16	would	would	AUX
inlawrev-3479	476	17	govern	govern	VERB
inlawrev-3479	476	18	real	real	ADJ
inlawrev-3479	476	19	property	property	NOUN
inlawrev-3479	476	20	tax	tax	NOUN
inlawrev-3479	476	21	assessments	assessment	NOUN
inlawrev-3479	476	22	in	in	ADP
inlawrev-3479	476	23	indiana	indiana	PROPN
inlawrev-3479	476	24	:	:	PUNCT
inlawrev-3479	476	25	(	(	PUNCT
inlawrev-3479	476	26	1	1	X
inlawrev-3479	476	27	)	)	PUNCT
inlawrev-3479	476	28	real	real	ADJ
inlawrev-3479	476	29	property	property	NOUN
inlawrev-3479	476	30	tax	tax	NOUN
inlawrev-3479	476	31	assessments	assessment	NOUN
inlawrev-3479	476	32	shall	shall	AUX
inlawrev-3479	476	33	be	be	AUX
inlawrev-3479	476	34	made	make	VERB
inlawrev-3479	476	35	in	in	ADP
inlawrev-3479	476	36	accordance	accordance	NOUN
inlawrev-3479	476	37	with	with	ADP
inlawrev-3479	476	38	the	the	DET
inlawrev-3479	476	39	current	current	ADJ
inlawrev-3479	476	40	system	system	NOUN
inlawrev-3479	476	41	;	;	PUNCT
inlawrev-3479	476	42	(	(	PUNCT
inlawrev-3479	476	43	2	2	X
inlawrev-3479	476	44	)	)	PUNCT
inlawrev-3479	476	45	any	any	DET
inlawrev-3479	476	46	challenges	challenge	NOUN
inlawrev-3479	476	47	to	to	ADP
inlawrev-3479	476	48	real	real	ADJ
inlawrev-3479	476	49	property	property	NOUN
inlawrev-3479	476	50	tax	tax	NOUN
inlawrev-3479	476	51	assessments	assessment	NOUN
inlawrev-3479	476	52	shall	shall	AUX
inlawrev-3479	476	53	be	be	AUX
inlawrev-3479	476	54	governed	govern	VERB
inlawrev-3479	476	55	by	by	ADP
inlawrev-3479	476	56	existing	exist	VERB
inlawrev-3479	476	57	law	law	NOUN
inlawrev-3479	476	58	;	;	PUNCT
inlawrev-3479	476	59	and	and	CCONJ
inlawrev-3479	476	60	(	(	PUNCT
inlawrev-3479	476	61	3	3	X
inlawrev-3479	476	62	)	)	PUNCT
inlawrev-3479	476	63	real	real	ADJ
inlawrev-3479	476	64	property	property	NOUN
inlawrev-3479	476	65	tax	tax	NOUN
inlawrev-3479	476	66	assessments	assessment	NOUN
inlawrev-3479	476	67	are	be	AUX
inlawrev-3479	476	68	not	not	PART
inlawrev-3479	476	69	subject	subject	ADJ
inlawrev-3479	476	70	to	to	ADP
inlawrev-3479	476	71	challenge	challenge	NOUN
inlawrev-3479	476	72	on	on	ADP
inlawrev-3479	476	73	the	the	DET
inlawrev-3479	476	74	ground	ground	NOUN
inlawrev-3479	476	75	that	that	SCONJ
inlawrev-3479	476	76	the	the	DET
inlawrev-3479	476	77	true	true	ADJ
inlawrev-3479	476	78	tax	tax	NOUN
inlawrev-3479	476	79	value	value	NOUN
inlawrev-3479	476	80	system	system	NOUN
inlawrev-3479	476	81	violates	violate	VERB
inlawrev-3479	476	82	the	the	DET
inlawrev-3479	476	83	indiana	indiana	PROPN
inlawrev-3479	476	84	constitution	constitution	NOUN
inlawrev-3479	476	85	.	.	PUNCT
inlawrev-3479	477	1	163	163	NUM
inlawrev-3479	477	2	in	in	ADP
inlawrev-3479	477	3	a	a	DET
inlawrev-3479	477	4	related	related	ADJ
inlawrev-3479	477	5	proceeding	proceeding	NOUN
inlawrev-3479	477	6	,	,	PUNCT
inlawrev-3479	477	7	town	town	NOUN
inlawrev-3479	477	8	of	of	ADP
inlawrev-3479	477	9	st	st	PROPN
inlawrev-3479	477	10	.	.	PROPN
inlawrev-3479	478	1	john	john	PROPN
inlawrev-3479	478	2	v.	v.	PROPN
inlawrev-3479	478	3	state	state	PROPN
inlawrev-3479	478	4	board	board	PROPN
inlawrev-3479	478	5	of	of	ADP
inlawrev-3479	478	6	tax	tax	NOUN
inlawrev-3479	478	7	commissioners	commissioner	NOUN
inlawrev-3479	478	8	,	,	PUNCT
inlawrev-3479	478	9	164	164	NUM
inlawrev-3479	478	10	the	the	DET
inlawrev-3479	478	11	tax	tax	NOUN
inlawrev-3479	478	12	court	court	NOUN
inlawrev-3479	478	13	considered	consider	VERB
inlawrev-3479	478	14	adopting	adopt	VERB
inlawrev-3479	478	15	and	and	CCONJ
inlawrev-3479	478	16	applying	apply	VERB
inlawrev-3479	478	17	the	the	DET
inlawrev-3479	478	18	private	private	ADJ
inlawrev-3479	478	19	attorney	attorney	NOUN
inlawrev-3479	478	20	general	general	ADJ
inlawrev-3479	478	21	exception	exception	NOUN
inlawrev-3479	478	22	to	to	ADP
inlawrev-3479	478	23	the	the	DET
inlawrev-3479	478	24	american	american	ADJ
inlawrev-3479	478	25	rule	rule	NOUN
inlawrev-3479	478	26	regarding	regard	VERB
inlawrev-3479	478	27	litigation	litigation	NOUN
inlawrev-3479	478	28	expenses	expense	NOUN
inlawrev-3479	478	29	and	and	CCONJ
inlawrev-3479	478	30	considered	consider	VERB
inlawrev-3479	478	31	ordering	order	VERB
inlawrev-3479	478	32	the	the	DET
inlawrev-3479	478	33	isbtc	isbtc	NOUN
inlawrev-3479	478	34	to	to	PART
inlawrev-3479	478	35	pay	pay	VERB
inlawrev-3479	478	36	the	the	DET
inlawrev-3479	478	37	petitioners	petitioner	NOUN
inlawrev-3479	478	38	'	'	PART
inlawrev-3479	478	39	attorneys	attorney	NOUN
inlawrev-3479	478	40	'	'	PART
inlawrev-3479	478	41	fees	fee	NOUN
inlawrev-3479	478	42	and	and	CCONJ
inlawrev-3479	478	43	costs	cost	NOUN
inlawrev-3479	478	44	associated	associate	VERB
inlawrev-3479	478	45	with	with	ADP
inlawrev-3479	478	46	the	the	DET
inlawrev-3479	478	47	proceedings	proceeding	NOUN
inlawrev-3479	478	48	.	.	PUNCT
inlawrev-3479	479	1	165	165	NUM
inlawrev-3479	479	2	the	the	DET
inlawrev-3479	479	3	court	court	NOUN
inlawrev-3479	479	4	reasoned	reason	VERB
inlawrev-3479	479	5	that	that	SCONJ
inlawrev-3479	479	6	,	,	PUNCT
inlawrev-3479	479	7	given	give	VERB
inlawrev-3479	479	8	the	the	DET
inlawrev-3479	479	9	extraordinary	extraordinary	ADJ
inlawrev-3479	479	10	circumstances	circumstance	NOUN
inlawrev-3479	479	11	of	of	ADP
inlawrev-3479	479	12	the	the	DET
inlawrev-3479	479	13	case	case	NOUN
inlawrev-3479	479	14	,	,	PUNCT
inlawrev-3479	479	15	a	a	DET
inlawrev-3479	479	16	fee	fee	NOUN
inlawrev-3479	479	17	award	award	NOUN
inlawrev-3479	479	18	was	be	AUX
inlawrev-3479	479	19	both	both	CCONJ
inlawrev-3479	479	20	appropriate	appropriate	ADJ
inlawrev-3479	479	21	and	and	CCONJ
inlawrev-3479	479	22	justified	justify	VERB
inlawrev-3479	479	23	.	.	PUNCT
inlawrev-3479	480	1	166	166	NUM
inlawrev-3479	480	2	consequently	consequently	ADV
inlawrev-3479	480	3	,	,	PUNCT
inlawrev-3479	480	4	the	the	DET
inlawrev-3479	480	5	tax	tax	NOUN
inlawrev-3479	480	6	court	court	NOUN
inlawrev-3479	480	7	ordered	order	VERB
inlawrev-3479	480	8	the	the	DET
inlawrev-3479	480	9	isbtc	isbtc	NOUN
inlawrev-3479	480	10	to	to	PART
inlawrev-3479	480	11	pay	pay	VERB
inlawrev-3479	480	12	reasonable	reasonable	ADJ
inlawrev-3479	480	13	attorneys	attorney	NOUN
inlawrev-3479	480	14	'	'	PART
inlawrev-3479	480	15	fees	fee	NOUN
inlawrev-3479	480	16	and	and	CCONJ
inlawrev-3479	480	17	costs	cost	NOUN
inlawrev-3479	480	18	to	to	ADP
inlawrev-3479	480	19	the	the	DET
inlawrev-3479	480	20	petitioners	petitioner	NOUN
inlawrev-3479	480	21	'	'	PART
inlawrev-3479	480	22	counsel	counsel	NOUN
inlawrev-3479	480	23	.	.	PUNCT
inlawrev-3479	481	1	167	167	NUM
inlawrev-3479	481	2	in	in	ADP
inlawrev-3479	481	3	reaching	reach	VERB
inlawrev-3479	481	4	its	its	PRON
inlawrev-3479	481	5	decision	decision	NOUN
inlawrev-3479	481	6	on	on	ADP
inlawrev-3479	481	7	this	this	DET
inlawrev-3479	481	8	issue	issue	NOUN
inlawrev-3479	481	9	of	of	ADP
inlawrev-3479	481	10	first	first	ADJ
inlawrev-3479	481	11	impression	impression	NOUN
inlawrev-3479	481	12	,	,	PUNCT
inlawrev-3479	481	13	the	the	DET
inlawrev-3479	481	14	court	court	NOUN
inlawrev-3479	481	15	surveyed	survey	VERB
inlawrev-3479	481	16	a	a	DET
inlawrev-3479	481	17	wide	wide	ADJ
inlawrev-3479	481	18	array	array	NOUN
inlawrev-3479	481	19	of	of	ADP
inlawrev-3479	481	20	case	case	NOUN
inlawrev-3479	481	21	law	law	NOUN
inlawrev-3479	481	22	and	and	CCONJ
inlawrev-3479	481	23	discussed	discuss	VERB
inlawrev-3479	481	24	the	the	DET
inlawrev-3479	481	25	united	united	PROPN
inlawrev-3479	481	26	states	states	PROPN
inlawrev-3479	481	27	supreme	supreme	PROPN
inlawrev-3479	481	28	court	court	PROPN
inlawrev-3479	481	29	's	's	PART
inlawrev-3479	481	30	view	view	NOUN
inlawrev-3479	481	31	of	of	ADP
inlawrev-3479	481	32	the	the	DET
inlawrev-3479	481	33	private	private	ADJ
inlawrev-3479	481	34	attorney	attorney	NOUN
inlawrev-3479	481	35	general	general	ADJ
inlawrev-3479	481	36	exception	exception	NOUN
inlawrev-3479	481	37	,	,	PUNCT
inlawrev-3479	481	38	indiana	indiana	PROPN
inlawrev-3479	481	39	decisions	decision	NOUN
inlawrev-3479	481	40	recognizing	recognize	VERB
inlawrev-3479	481	41	the	the	DET
inlawrev-3479	481	42	exception	exception	NOUN
inlawrev-3479	481	43	,	,	PUNCT
inlawrev-3479	481	44	the	the	DET
inlawrev-3479	481	45	decisions	decision	NOUN
inlawrev-3479	481	46	of	of	ADP
inlawrev-3479	481	47	jurisdictions	jurisdiction	NOUN
inlawrev-3479	481	48	that	that	PRON
inlawrev-3479	481	49	have	have	AUX
inlawrev-3479	481	50	adopted	adopt	VERB
inlawrev-3479	481	51	and	and	CCONJ
inlawrev-3479	481	52	applied	apply	VERB
inlawrev-3479	481	53	the	the	DET
inlawrev-3479	481	54	exception	exception	NOUN
inlawrev-3479	481	55	,	,	PUNCT
inlawrev-3479	481	56	and	and	CCONJ
inlawrev-3479	481	57	the	the	DET
inlawrev-3479	481	58	decisions	decision	NOUN
inlawrev-3479	481	59	ofjurisdictions	ofjurisdiction	NOUN
inlawrev-3479	481	60	declining	decline	VERB
inlawrev-3479	481	61	to	to	PART
inlawrev-3479	481	62	adopt	adopt	VERB
inlawrev-3479	481	63	the	the	DET
inlawrev-3479	481	64	exception	exception	NOUN
inlawrev-3479	481	65	.	.	PUNCT
inlawrev-3479	482	1	168	168	NUM
inlawrev-3479	482	2	the	the	DET
inlawrev-3479	482	3	tax	tax	NOUN
inlawrev-3479	482	4	court	court	NOUN
inlawrev-3479	482	5	first	first	ADV
inlawrev-3479	482	6	discussed	discuss	VERB
inlawrev-3479	482	7	the	the	DET
inlawrev-3479	482	8	united	united	PROPN
inlawrev-3479	482	9	states	states	PROPN
inlawrev-3479	482	10	supreme	supreme	PROPN
inlawrev-3479	482	11	court	court	PROPN
inlawrev-3479	482	12	ruling	ruling	NOUN
inlawrev-3479	482	13	,	,	PUNCT
inlawrev-3479	482	14	in	in	ADP
inlawrev-3479	482	15	alyeska	alyeska	PROPN
inlawrev-3479	482	16	pipeline	pipeline	PROPN
inlawrev-3479	482	17	service	service	PROPN
inlawrev-3479	482	18	co.	co.	PROPN
inlawrev-3479	483	1	v.	v.	ADP
inlawrev-3479	483	2	wilderness	wilderness	PROPN
inlawrev-3479	483	3	society	society	NOUN
inlawrev-3479	483	4	}	}	PUNCT
inlawrev-3479	483	5	69	69	NUM
inlawrev-3479	483	6	the	the	DET
inlawrev-3479	483	7	supreme	supreme	PROPN
inlawrev-3479	483	8	court	court	PROPN
inlawrev-3479	483	9	in	in	ADP
inlawrev-3479	483	10	alyeska	alyeska	PROPN
inlawrev-3479	483	11	pipeline	pipeline	PROPN
inlawrev-3479	483	12	held	hold	VERB
inlawrev-3479	483	13	that	that	SCONJ
inlawrev-3479	483	14	federal	federal	ADJ
inlawrev-3479	483	15	courts	court	NOUN
inlawrev-3479	483	16	could	could	AUX
inlawrev-3479	483	17	not	not	PART
inlawrev-3479	483	18	award	award	VERB
inlawrev-3479	483	19	attorneys	attorney	NOUN
inlawrev-3479	483	20	'	'	PART
inlawrev-3479	483	21	fees	fee	NOUN
inlawrev-3479	483	22	using	use	VERB
inlawrev-3479	483	23	the	the	DET
inlawrev-3479	483	24	private	private	ADJ
inlawrev-3479	483	25	attorney	attorney	NOUN
inlawrev-3479	483	26	general	general	ADJ
inlawrev-3479	483	27	exception	exception	NOUN
inlawrev-3479	483	28	.	.	PUNCT
inlawrev-3479	484	1	170	170	NUM
inlawrev-3479	484	2	the	the	DET
inlawrev-3479	484	3	supreme	supreme	PROPN
inlawrev-3479	484	4	court	court	PROPN
inlawrev-3479	484	5	explained	explain	VERB
inlawrev-3479	484	6	that	that	SCONJ
inlawrev-3479	484	7	,	,	PUNCT
inlawrev-3479	484	8	under	under	ADP
inlawrev-3479	484	9	the	the	DET
inlawrev-3479	484	10	american	american	ADJ
inlawrev-3479	484	11	rule	rule	NOUN
inlawrev-3479	484	12	,	,	PUNCT
inlawrev-3479	484	13	"	"	PUNCT
inlawrev-3479	484	14	the	the	DET
inlawrev-3479	484	15	prevailing	prevail	VERB
inlawrev-3479	484	16	litigant	litigant	NOUN
inlawrev-3479	484	17	is	be	AUX
inlawrev-3479	484	18	ordinarily	ordinarily	ADV
inlawrev-3479	484	19	not	not	PART
inlawrev-3479	484	20	entitled	entitle	VERB
inlawrev-3479	484	21	to	to	ADP
inlawrev-3479	484	22	161	161	NUM
inlawrev-3479	484	23	.	.	PUNCT
inlawrev-3479	485	1	see	see	VERB
inlawrev-3479	485	2	i	i	PRON
inlawrev-3479	485	3	d.	d.	PROPN
inlawrev-3479	485	4	162	162	NUM
inlawrev-3479	485	5	.	.	PUNCT
inlawrev-3479	486	1	see	see	VERB
inlawrev-3479	486	2	i	i	PRON
inlawrev-3479	486	3	d.	d.	PROPN
inlawrev-3479	486	4	at	at	ADP
inlawrev-3479	486	5	250	250	NUM
inlawrev-3479	486	6	.	.	PUNCT
inlawrev-3479	487	1	163	163	NUM
inlawrev-3479	487	2	.	.	PUNCT
inlawrev-3479	488	1	i	i	PRON
inlawrev-3479	488	2	d.	d.	PROPN
inlawrev-3479	488	3	at	at	ADP
inlawrev-3479	488	4	251	251	NUM
inlawrev-3479	488	5	.	.	PUNCT
inlawrev-3479	489	1	1	1	NUM
inlawrev-3479	489	2	64	64	NUM
inlawrev-3479	489	3	.	.	PUNCT
inlawrev-3479	490	1	730	730	NUM
inlawrev-3479	490	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	490	3	240	240	NUM
inlawrev-3479	490	4	(	(	PUNCT
inlawrev-3479	490	5	ind	ind	NOUN
inlawrev-3479	490	6	.	.	PUNCT
inlawrev-3479	491	1	tax	tax	PROPN
inlawrev-3479	491	2	ct	ct	PROPN
inlawrev-3479	491	3	.	.	PROPN
inlawrev-3479	491	4	2000	2000	NUM
inlawrev-3479	491	5	)	)	PUNCT
inlawrev-3479	491	6	.	.	PUNCT
inlawrev-3479	492	1	1	1	NUM
inlawrev-3479	492	2	65	65	NUM
inlawrev-3479	492	3	.	.	PUNCT
inlawrev-3479	493	1	see	see	VERB
inlawrev-3479	493	2	i	i	PRON
inlawrev-3479	493	3	d.	d.	PROPN
inlawrev-3479	493	4	at	at	ADP
inlawrev-3479	493	5	242	242	NUM
inlawrev-3479	493	6	.	.	PUNCT
inlawrev-3479	494	1	"	"	PUNCT
inlawrev-3479	494	2	the	the	DET
inlawrev-3479	494	3	american	american	ADJ
inlawrev-3479	494	4	rule	rule	NOUN
inlawrev-3479	494	5	is	be	AUX
inlawrev-3479	494	6	the	the	DET
inlawrev-3479	494	7	'	'	PUNCT
inlawrev-3479	494	8	requirement	requirement	NOUN
inlawrev-3479	494	9	that	that	SCONJ
inlawrev-3479	494	10	each	each	DET
inlawrev-3479	494	11	litigant	litigant	NOUN
inlawrev-3479	494	12	must	must	AUX
inlawrev-3479	494	13	pay	pay	VERB
inlawrev-3479	494	14	its	its	PRON
inlawrev-3479	494	15	own	own	ADJ
inlawrev-3479	494	16	attorney	attorney	NOUN
inlawrev-3479	494	17	's	's	PART
inlawrev-3479	494	18	fees	fee	NOUN
inlawrev-3479	494	19	,	,	PUNCT
inlawrev-3479	494	20	even	even	ADV
inlawrev-3479	494	21	if	if	SCONJ
inlawrev-3479	494	22	the	the	DET
inlawrev-3479	494	23	party	party	NOUN
inlawrev-3479	494	24	prevails	prevail	VERB
inlawrev-3479	494	25	in	in	ADP
inlawrev-3479	494	26	the	the	DET
inlawrev-3479	494	27	lawsuit	lawsuit	NOUN
inlawrev-3479	494	28	,	,	PUNCT
inlawrev-3479	494	29	"	"	PUNCT
inlawrev-3479	494	30	'	'	PUNCT
inlawrev-3479	494	31	and	and	CCONJ
inlawrev-3479	494	32	the	the	DET
inlawrev-3479	494	33	"	"	PUNCT
inlawrev-3479	494	34	traditional	traditional	ADJ
inlawrev-3479	494	35	american	american	ADJ
inlawrev-3479	494	36	rule	rule	NOUN
inlawrev-3479	494	37	ordinarily	ordinarily	ADV
inlawrev-3479	494	38	disfavors	disfavor	VERB
inlawrev-3479	494	39	the	the	DET
inlawrev-3479	494	40	allowance	allowance	NOUN
inlawrev-3479	494	41	of	of	ADP
inlawrev-3479	494	42	attorneys	attorney	NOUN
inlawrev-3479	494	43	1	1	NUM
inlawrev-3479	494	44	fees	fee	NOUN
inlawrev-3479	494	45	in	in	ADP
inlawrev-3479	494	46	the	the	DET
inlawrev-3479	494	47	absence	absence	NOUN
inlawrev-3479	494	48	of	of	ADP
inlawrev-3479	494	49	statutory	statutory	ADJ
inlawrev-3479	494	50	or	or	CCONJ
inlawrev-3479	494	51	contractual	contractual	ADJ
inlawrev-3479	494	52	authorization	authorization	NOUN
inlawrev-3479	494	53	"	"	PUNCT
inlawrev-3479	494	54	i	i	PRON
inlawrev-3479	494	55	d.	d.	PROPN
inlawrev-3479	494	56	at	at	ADP
inlawrev-3479	494	57	242	242	NUM
inlawrev-3479	494	58	n.	n.	NOUN
inlawrev-3479	494	59	1	1	NUM
inlawrev-3479	494	60	(	(	PUNCT
inlawrev-3479	494	61	citations	citation	NOUN
inlawrev-3479	494	62	omitted	omit	VERB
inlawrev-3479	494	63	)	)	PUNCT
inlawrev-3479	494	64	.	.	PUNCT
inlawrev-3479	495	1	166	166	NUM
inlawrev-3479	495	2	.	.	PUNCT
inlawrev-3479	495	3	see	see	VERB
inlawrev-3479	495	4	i	i	PRON
inlawrev-3479	495	5	d.	d.	PROPN
inlawrev-3479	495	6	at	at	ADP
inlawrev-3479	495	7	242	242	NUM
inlawrev-3479	495	8	.	.	PUNCT
inlawrev-3479	495	9	1	1	NUM
inlawrev-3479	495	10	67	67	NUM
inlawrev-3479	495	11	.	.	PUNCT
inlawrev-3479	496	1	see	see	VERB
inlawrev-3479	496	2	i	i	PRON
inlawrev-3479	496	3	d.	d.	PROPN
inlawrev-3479	496	4	on	on	ADP
inlawrev-3479	496	5	september	september	PROPN
inlawrev-3479	496	6	1	1	NUM
inlawrev-3479	496	7	5	5	NUM
inlawrev-3479	496	8	,	,	PUNCT
inlawrev-3479	496	9	2000	2000	NUM
inlawrev-3479	496	10	,	,	PUNCT
inlawrev-3479	496	11	the	the	DET
inlawrev-3479	496	12	indiana	indiana	PROPN
inlawrev-3479	496	13	supreme	supreme	PROPN
inlawrev-3479	496	14	court	court	PROPN
inlawrev-3479	496	15	granted	grant	VERB
inlawrev-3479	496	16	review	review	NOUN
inlawrev-3479	496	17	for	for	ADP
inlawrev-3479	496	18	further	further	ADJ
inlawrev-3479	496	19	consideration	consideration	NOUN
inlawrev-3479	496	20	of	of	ADP
inlawrev-3479	496	21	this	this	DET
inlawrev-3479	496	22	issue	issue	NOUN
inlawrev-3479	496	23	.	.	PUNCT
inlawrev-3479	497	1	see	see	VERB
inlawrev-3479	497	2	town	town	NOUN
inlawrev-3479	497	3	of	of	ADP
inlawrev-3479	497	4	st	st	PROPN
inlawrev-3479	497	5	.	.	PROPN
inlawrev-3479	498	1	john	john	PROPN
inlawrev-3479	498	2	v.	v.	PROPN
inlawrev-3479	498	3	state	state	PROPN
inlawrev-3479	498	4	bd	bd	PROPN
inlawrev-3479	498	5	.	.	PROPN
inlawrev-3479	498	6	oftax	oftax	PROPN
inlawrev-3479	498	7	comm'rs	comm'rs	PROPN
inlawrev-3479	498	8	,	,	PUNCT
inlawrev-3479	498	9	no	no	INTJ
inlawrev-3479	498	10	.	.	PUNCT
inlawrev-3479	499	1	49s	49s	PUNCT
inlawrev-3479	499	2	10	10	NUM
inlawrev-3479	499	3	-	-	PUNCT
inlawrev-3479	499	4	0009ta-541	0009ta-541	NUM
inlawrev-3479	499	5	,	,	PUNCT
inlawrev-3479	499	6	2000	2000	NUM
inlawrev-3479	499	7	ind	ind	NOUN
inlawrev-3479	499	8	.	.	PUNCT
inlawrev-3479	500	1	lexis	lexi	VERB
inlawrev-3479	500	2	926	926	NUM
inlawrev-3479	500	3	(	(	PUNCT
inlawrev-3479	500	4	sept	sept	PROPN
inlawrev-3479	500	5	.	.	PROPN
inlawrev-3479	500	6	15	15	NUM
inlawrev-3479	500	7	,	,	PUNCT
inlawrev-3479	500	8	2000	2000	NUM
inlawrev-3479	500	9	)	)	PUNCT
inlawrev-3479	500	10	.	.	PUNCT
inlawrev-3479	501	1	1	1	NUM
inlawrev-3479	501	2	68	68	NUM
inlawrev-3479	501	3	.	.	PUNCT
inlawrev-3479	502	1	see	see	VERB
inlawrev-3479	502	2	town	town	NOUN
inlawrev-3479	502	3	ofst	ofst	NOUN
inlawrev-3479	502	4	.	.	PUNCT
inlawrev-3479	503	1	john	john	PROPN
inlawrev-3479	503	2	,	,	PUNCT
inlawrev-3479	503	3	730	730	NUM
inlawrev-3479	503	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	503	5	at	at	ADP
inlawrev-3479	503	6	242	242	NUM
inlawrev-3479	503	7	-	-	SYM
inlawrev-3479	503	8	56	56	NUM
inlawrev-3479	503	9	.	.	NOUN
inlawrev-3479	503	10	169	169	NUM
inlawrev-3479	503	11	.	.	PUNCT
inlawrev-3479	503	12	421	421	NUM
inlawrev-3479	503	13	u.s	u.s	PROPN
inlawrev-3479	503	14	.	.	PROPN
inlawrev-3479	503	15	240(1975	240(1975	NUM
inlawrev-3479	503	16	)	)	PUNCT
inlawrev-3479	503	17	.	.	PUNCT
inlawrev-3479	504	1	170	170	NUM
inlawrev-3479	504	2	.	.	PUNCT
inlawrev-3479	505	1	see	see	VERB
inlawrev-3479	505	2	i	i	PRON
inlawrev-3479	505	3	d.	d.	PROPN
inlawrev-3479	505	4	2001	2001	NUM
inlawrev-3479	505	5	]	]	PUNCT
inlawrev-3479	506	1	taxation	taxation	NOUN
inlawrev-3479	506	2	1019	1019	NUM
inlawrev-3479	506	3	collect	collect	VERB
inlawrev-3479	506	4	a	a	DET
inlawrev-3479	506	5	reasonable	reasonable	ADJ
inlawrev-3479	506	6	attorneys	attorney	NOUN
inlawrev-3479	506	7	'	'	PART
inlawrev-3479	506	8	fee	fee	NOUN
inlawrev-3479	506	9	from	from	ADP
inlawrev-3479	506	10	the	the	DET
inlawrev-3479	506	11	loser	loser	NOUN
inlawrev-3479	506	12	.	.	PUNCT
inlawrev-3479	506	13	"	"	PUNCT
inlawrev-3479	507	1	171	171	NUM
inlawrev-3479	507	2	the	the	DET
inlawrev-3479	507	3	tax	tax	NOUN
inlawrev-3479	507	4	court	court	NOUN
inlawrev-3479	507	5	explained	explain	VERB
inlawrev-3479	507	6	the	the	DET
inlawrev-3479	507	7	supreme	supreme	PROPN
inlawrev-3479	507	8	court	court	PROPN
inlawrev-3479	507	9	's	's	PART
inlawrev-3479	507	10	rejection	rejection	NOUN
inlawrev-3479	507	11	of	of	ADP
inlawrev-3479	507	12	the	the	DET
inlawrev-3479	507	13	private	private	ADJ
inlawrev-3479	507	14	attorney	attorney	NOUN
inlawrev-3479	507	15	general	general	ADJ
inlawrev-3479	507	16	exception	exception	NOUN
inlawrev-3479	507	17	as	as	SCONJ
inlawrev-3479	507	18	follows	follow	VERB
inlawrev-3479	507	19	:	:	PUNCT
inlawrev-3479	507	20	(	(	PUNCT
inlawrev-3479	507	21	1	1	X
inlawrev-3479	507	22	)	)	PUNCT
inlawrev-3479	507	23	congress	congress	PROPN
inlawrev-3479	507	24	has	have	AUX
inlawrev-3479	507	25	reserved	reserve	VERB
inlawrev-3479	507	26	the	the	DET
inlawrev-3479	507	27	right	right	NOUN
inlawrev-3479	507	28	to	to	PART
inlawrev-3479	507	29	allow	allow	VERB
inlawrev-3479	507	30	attorneys	attorney	NOUN
inlawrev-3479	507	31	'	'	PART
inlawrev-3479	507	32	fees	fee	NOUN
inlawrev-3479	507	33	only	only	ADV
inlawrev-3479	507	34	under	under	ADP
inlawrev-3479	507	35	certain	certain	ADJ
inlawrev-3479	507	36	circumstances	circumstance	NOUN
inlawrev-3479	507	37	;	;	PUNCT
inlawrev-3479	507	38	(	(	PUNCT
inlawrev-3479	507	39	2	2	X
inlawrev-3479	507	40	)	)	PUNCT
inlawrev-3479	507	41	specific	specific	ADJ
inlawrev-3479	507	42	exceptions	exception	NOUN
inlawrev-3479	507	43	to	to	ADP
inlawrev-3479	507	44	the	the	DET
inlawrev-3479	507	45	american	american	ADJ
inlawrev-3479	507	46	rule	rule	NOUN
inlawrev-3479	507	47	are	be	AUX
inlawrev-3479	507	48	expressly	expressly	ADV
inlawrev-3479	507	49	identified	identify	VERB
inlawrev-3479	507	50	in	in	ADP
inlawrev-3479	507	51	statute	statute	NOUN
inlawrev-3479	507	52	;	;	PUNCT
inlawrev-3479	507	53	and	and	CCONJ
inlawrev-3479	507	54	(	(	PUNCT
inlawrev-3479	507	55	3	3	X
inlawrev-3479	507	56	)	)	PUNCT
inlawrev-3479	507	57	without	without	ADP
inlawrev-3479	507	58	legislative	legislative	ADJ
inlawrev-3479	507	59	guidance	guidance	NOUN
inlawrev-3479	507	60	,	,	PUNCT
inlawrev-3479	507	61	federal	federal	ADJ
inlawrev-3479	507	62	courts	court	NOUN
inlawrev-3479	507	63	may	may	AUX
inlawrev-3479	507	64	not	not	PART
inlawrev-3479	507	65	selectively	selectively	ADV
inlawrev-3479	507	66	create	create	VERB
inlawrev-3479	507	67	new	new	ADJ
inlawrev-3479	507	68	exceptions	exception	NOUN
inlawrev-3479	507	69	to	to	ADP
inlawrev-3479	507	70	the	the	DET
inlawrev-3479	507	71	american	american	ADJ
inlawrev-3479	507	72	rule	rule	NOUN
inlawrev-3479	507	73	based	base	VERB
inlawrev-3479	507	74	upon	upon	SCONJ
inlawrev-3479	507	75	the	the	DET
inlawrev-3479	507	76	alleged	allege	VERB
inlawrev-3479	507	77	importance	importance	NOUN
inlawrev-3479	507	78	ofthe	ofthe	VERB
inlawrev-3479	507	79	public	public	ADJ
inlawrev-3479	507	80	policies	policy	NOUN
inlawrev-3479	507	81	at	at	ADP
inlawrev-3479	507	82	issue	issue	NOUN
inlawrev-3479	507	83	.	.	PUNCT
inlawrev-3479	508	1	172	172	NUM
inlawrev-3479	508	2	next	next	ADV
inlawrev-3479	508	3	,	,	PUNCT
inlawrev-3479	508	4	the	the	DET
inlawrev-3479	508	5	tax	tax	NOUN
inlawrev-3479	508	6	court	court	NOUN
inlawrev-3479	508	7	looked	look	VERB
inlawrev-3479	508	8	to	to	ADP
inlawrev-3479	508	9	the	the	DET
inlawrev-3479	508	10	opinions	opinion	NOUN
inlawrev-3479	508	11	and	and	CCONJ
inlawrev-3479	508	12	decisions	decision	NOUN
inlawrev-3479	508	13	of	of	ADP
inlawrev-3479	508	14	indiana	indiana	PROPN
inlawrev-3479	508	15	courts	court	NOUN
inlawrev-3479	508	16	concerning	concern	VERB
inlawrev-3479	508	17	the	the	DET
inlawrev-3479	508	18	application	application	NOUN
inlawrev-3479	508	19	of	of	ADP
inlawrev-3479	508	20	the	the	DET
inlawrev-3479	508	21	american	american	ADJ
inlawrev-3479	508	22	rule	rule	NOUN
inlawrev-3479	508	23	when	when	SCONJ
inlawrev-3479	508	24	deciding	decide	VERB
inlawrev-3479	508	25	whether	whether	SCONJ
inlawrev-3479	508	26	or	or	CCONJ
inlawrev-3479	508	27	not	not	PART
inlawrev-3479	508	28	to	to	PART
inlawrev-3479	508	29	award	award	VERB
inlawrev-3479	508	30	attorneys	attorney	NOUN
inlawrev-3479	508	31	'	'	PART
inlawrev-3479	508	32	fees	fee	NOUN
inlawrev-3479	508	33	.	.	PUNCT
inlawrev-3479	509	1	the	the	DET
inlawrev-3479	509	2	court	court	NOUN
inlawrev-3479	509	3	noted	note	VERB
inlawrev-3479	509	4	the	the	DET
inlawrev-3479	509	5	indiana	indiana	PROPN
inlawrev-3479	509	6	supreme	supreme	PROPN
inlawrev-3479	509	7	court	court	PROPN
inlawrev-3479	509	8	's	's	PART
inlawrev-3479	509	9	observation	observation	NOUN
inlawrev-3479	509	10	"	"	PUNCT
inlawrev-3479	509	11	that	that	SCONJ
inlawrev-3479	509	12	the	the	DET
inlawrev-3479	509	13	'	'	PUNCT
inlawrev-3479	509	14	right	right	NOUN
inlawrev-3479	509	15	to	to	PART
inlawrev-3479	509	16	recover	recover	VERB
inlawrev-3479	509	17	attorney	attorney	NOUN
inlawrev-3479	509	18	's	's	PART
inlawrev-3479	509	19	fees	fee	NOUN
inlawrev-3479	509	20	from	from	ADP
inlawrev-3479	509	21	one	one	PRON
inlawrev-3479	509	22	's	's	PART
inlawrev-3479	509	23	opponent	opponent	NOUN
inlawrev-3479	509	24	does	do	AUX
inlawrev-3479	509	25	not	not	PART
inlawrev-3479	509	26	exist	exist	VERB
inlawrev-3479	509	27	in	in	ADP
inlawrev-3479	509	28	the	the	DET
inlawrev-3479	509	29	absence	absence	NOUN
inlawrev-3479	509	30	ofa	ofa	PROPN
inlawrev-3479	509	31	statute	statute	NOUN
inlawrev-3479	509	32	or	or	CCONJ
inlawrev-3479	509	33	some	some	DET
inlawrev-3479	509	34	agreement	agreement	NOUN
inlawrev-3479	509	35	,	,	PUNCT
inlawrev-3479	509	36	though	though	SCONJ
inlawrev-3479	509	37	a	a	DET
inlawrev-3479	509	38	court	court	NOUN
inlawrev-3479	509	39	ofequity	ofequity	NOUN
inlawrev-3479	509	40	may	may	AUX
inlawrev-3479	509	41	,	,	PUNCT
inlawrev-3479	509	42	under	under	ADP
inlawrev-3479	509	43	some	some	DET
inlawrev-3479	509	44	circumstances	circumstance	NOUN
inlawrev-3479	509	45	,	,	PUNCT
inlawrev-3479	509	46	allow	allow	VERB
inlawrev-3479	509	47	attorneys	attorney	NOUN
inlawrev-3479	509	48	'	'	PART
inlawrev-3479	509	49	fees	fee	NOUN
inlawrev-3479	509	50	to	to	PART
inlawrev-3479	509	51	be	be	AUX
inlawrev-3479	509	52	paid	pay	VERB
inlawrev-3479	509	53	out	out	ADP
inlawrev-3479	509	54	of	of	ADP
inlawrev-3479	509	55	a	a	DET
inlawrev-3479	509	56	fund	fund	NOUN
inlawrev-3479	509	57	brought	bring	VERB
inlawrev-3479	509	58	under	under	ADP
inlawrev-3479	509	59	its	its	PRON
inlawrev-3479	509	60	control	control	NOUN
inlawrev-3479	509	61	.	.	PUNCT
inlawrev-3479	509	62	'	'	PUNCT
inlawrev-3479	510	1	"	"	PUNCT
inlawrev-3479	510	2	173	173	NUM
inlawrev-3479	510	3	the	the	DET
inlawrev-3479	510	4	private	private	ADJ
inlawrev-3479	510	5	attorney	attorney	NOUN
inlawrev-3479	510	6	general	general	ADJ
inlawrev-3479	510	7	exception	exception	NOUN
inlawrev-3479	510	8	was	be	AUX
inlawrev-3479	510	9	first	first	ADV
inlawrev-3479	510	10	recognized	recognize	VERB
inlawrev-3479	510	11	in	in	ADP
inlawrev-3479	510	12	indiana	indiana	PROPN
inlawrev-3479	510	13	by	by	ADP
inlawrev-3479	510	14	the	the	DET
inlawrev-3479	510	15	court	court	NOUN
inlawrev-3479	510	16	ofappeals	ofappeal	NOUN
inlawrev-3479	510	17	in	in	ADP
inlawrev-3479	510	18	saintjoseph	saintjoseph	PROPN
inlawrev-3479	510	19	's	's	PART
inlawrev-3479	510	20	college	college	PROPN
inlawrev-3479	510	21	v.	v.	PROPN
inlawrev-3479	510	22	morrison	morrison	PROPN
inlawrev-3479	510	23	,	,	PUNCT
inlawrev-3479	510	24	inc	inc	PROPN
inlawrev-3479	510	25	..	..	PROPN
inlawrev-3479	510	26	174	174	NUM
inlawrev-3479	510	27	in	in	ADP
inlawrev-3479	510	28	saintjoseph	saintjoseph	PROPN
inlawrev-3479	510	29	's	's	PART
inlawrev-3479	510	30	college	college	NOUN
inlawrev-3479	510	31	,	,	PUNCT
inlawrev-3479	510	32	the	the	DET
inlawrev-3479	510	33	court	court	NOUN
inlawrev-3479	510	34	ofappeals	ofappeal	NOUN
inlawrev-3479	510	35	held	hold	VERB
inlawrev-3479	510	36	that	that	SCONJ
inlawrev-3479	510	37	certain	certain	ADJ
inlawrev-3479	510	38	limited	limited	ADJ
inlawrev-3479	510	39	exceptions	exception	NOUN
inlawrev-3479	510	40	to	to	ADP
inlawrev-3479	510	41	the	the	DET
inlawrev-3479	510	42	american	american	ADJ
inlawrev-3479	510	43	rule	rule	NOUN
inlawrev-3479	510	44	exist	exist	VERB
inlawrev-3479	510	45	.	.	PUNCT
inlawrev-3479	511	1	175	175	NUM
inlawrev-3479	511	2	the	the	DET
inlawrev-3479	511	3	court	court	NOUN
inlawrev-3479	511	4	of	of	ADP
inlawrev-3479	511	5	appeals	appeal	NOUN
inlawrev-3479	511	6	recognized	recognize	VERB
inlawrev-3479	511	7	three	three	NUM
inlawrev-3479	511	8	exceptions	exception	NOUN
inlawrev-3479	511	9	to	to	ADP
inlawrev-3479	511	10	the	the	DET
inlawrev-3479	511	11	rule	rule	NOUN
inlawrev-3479	511	12	that	that	PRON
inlawrev-3479	511	13	each	each	DET
inlawrev-3479	511	14	party	party	NOUN
inlawrev-3479	511	15	must	must	AUX
inlawrev-3479	511	16	pay	pay	VERB
inlawrev-3479	511	17	his	his	PRON
inlawrev-3479	511	18	own	own	ADJ
inlawrev-3479	511	19	attorney	attorney	NOUN
inlawrev-3479	511	20	fees	fee	NOUN
inlawrev-3479	511	21	:	:	PUNCT
inlawrev-3479	511	22	the	the	DET
inlawrev-3479	511	23	obdurate	obdurate	ADJ
inlawrev-3479	511	24	behavior	behavior	NOUN
inlawrev-3479	511	25	exception	exception	NOUN
inlawrev-3479	511	26	;	;	PUNCT
inlawrev-3479	511	27	the	the	DET
inlawrev-3479	511	28	common	common	ADJ
inlawrev-3479	511	29	fund	fund	NOUN
inlawrev-3479	511	30	exception	exception	NOUN
inlawrev-3479	511	31	;	;	PUNCT
inlawrev-3479	511	32	and	and	CCONJ
inlawrev-3479	511	33	,	,	PUNCT
inlawrev-3479	511	34	the	the	DET
inlawrev-3479	511	35	private	private	ADJ
inlawrev-3479	511	36	attorney	attorney	NOUN
inlawrev-3479	511	37	general	general	ADJ
inlawrev-3479	511	38	exception	exception	NOUN
inlawrev-3479	511	39	.	.	PUNCT
inlawrev-3479	512	1	176	176	NUM
inlawrev-3479	512	2	however	however	ADV
inlawrev-3479	512	3	,	,	PUNCT
inlawrev-3479	512	4	the	the	DET
inlawrev-3479	512	5	court	court	NOUN
inlawrev-3479	512	6	of	of	ADP
inlawrev-3479	512	7	appeals	appeal	NOUN
inlawrev-3479	512	8	held	hold	VERB
inlawrev-3479	512	9	that	that	SCONJ
inlawrev-3479	512	10	the	the	DET
inlawrev-3479	512	11	private	private	ADJ
inlawrev-3479	512	12	attorney	attorney	NOUN
inlawrev-3479	512	13	general	general	ADJ
inlawrev-3479	512	14	exception	exception	NOUN
inlawrev-3479	512	15	only	only	ADV
inlawrev-3479	512	16	applied	apply	VERB
inlawrev-3479	512	17	where	where	SCONJ
inlawrev-3479	512	18	the	the	DET
inlawrev-3479	512	19	party	party	NOUN
inlawrev-3479	512	20	acting	act	VERB
inlawrev-3479	512	21	in	in	ADP
inlawrev-3479	512	22	the	the	DET
inlawrev-3479	512	23	private	private	ADJ
inlawrev-3479	512	24	attorney	attorney	NOUN
inlawrev-3479	512	25	general	general	ADJ
inlawrev-3479	512	26	capacity	capacity	NOUN
inlawrev-3479	512	27	was	be	AUX
inlawrev-3479	512	28	authorized	authorize	VERB
inlawrev-3479	512	29	to	to	PART
inlawrev-3479	512	30	do	do	VERB
inlawrev-3479	512	31	so	so	ADV
inlawrev-3479	512	32	by	by	ADP
inlawrev-3479	512	33	statute	statute	NOUN
inlawrev-3479	512	34	.	.	PROPN
inlawrev-3479	512	35	177	177	NUM
inlawrev-3479	512	36	in	in	ADP
inlawrev-3479	512	37	sum	sum	NOUN
inlawrev-3479	512	38	,	,	PUNCT
inlawrev-3479	512	39	the	the	DET
inlawrev-3479	512	40	tax	tax	NOUN
inlawrev-3479	512	41	court	court	NOUN
inlawrev-3479	512	42	determined	determine	VERB
inlawrev-3479	512	43	that	that	SCONJ
inlawrev-3479	512	44	the	the	DET
inlawrev-3479	512	45	indiana	indiana	PROPN
inlawrev-3479	512	46	supreme	supreme	PROPN
inlawrev-3479	512	47	court	court	PROPN
inlawrev-3479	512	48	had	have	AUX
inlawrev-3479	512	49	not	not	PART
inlawrev-3479	512	50	acknowledged	acknowledge	VERB
inlawrev-3479	512	51	the	the	DET
inlawrev-3479	512	52	private	private	ADJ
inlawrev-3479	512	53	attorney	attorney	NOUN
inlawrev-3479	512	54	general	general	ADJ
inlawrev-3479	512	55	exception	exception	NOUN
inlawrev-3479	512	56	to	to	ADP
inlawrev-3479	512	57	the	the	DET
inlawrev-3479	512	58	american	american	ADJ
inlawrev-3479	512	59	rule	rule	NOUN
inlawrev-3479	512	60	.	.	PUNCT
inlawrev-3479	513	1	178	178	NUM
inlawrev-3479	513	2	moreover	moreover	ADV
inlawrev-3479	513	3	,	,	PUNCT
inlawrev-3479	513	4	the	the	DET
inlawrev-3479	513	5	tax	tax	NOUN
inlawrev-3479	513	6	court	court	NOUN
inlawrev-3479	513	7	observed	observe	VERB
inlawrev-3479	513	8	that	that	SCONJ
inlawrev-3479	513	9	while	while	SCONJ
inlawrev-3479	513	10	the	the	DET
inlawrev-3479	513	11	court	court	NOUN
inlawrev-3479	513	12	of	of	ADP
inlawrev-3479	513	13	appeals	appeal	NOUN
inlawrev-3479	513	14	had	have	AUX
inlawrev-3479	513	15	acknowledged	acknowledge	VERB
inlawrev-3479	513	16	the	the	DET
inlawrev-3479	513	17	exception	exception	NOUN
inlawrev-3479	513	18	on	on	ADP
inlawrev-3479	513	19	various	various	ADJ
inlawrev-3479	513	20	occasions	occasion	NOUN
inlawrev-3479	513	21	,	,	PUNCT
inlawrev-3479	513	22	it	it	PRON
inlawrev-3479	513	23	had	have	AUX
inlawrev-3479	513	24	never	never	ADV
inlawrev-3479	513	25	supported	support	VERB
inlawrev-3479	513	26	an	an	DET
inlawrev-3479	513	27	award	award	NOUN
inlawrev-3479	513	28	of	of	ADP
inlawrev-3479	513	29	attorneys	attorney	NOUN
inlawrev-3479	513	30	'	'	PART
inlawrev-3479	513	31	fees	fee	NOUN
inlawrev-3479	513	32	using	use	VERB
inlawrev-3479	513	33	the	the	DET
inlawrev-3479	513	34	exception	exception	NOUN
inlawrev-3479	513	35	.	.	PUNCT
inlawrev-3479	514	1	179	179	NUM
inlawrev-3479	514	2	the	the	DET
inlawrev-3479	514	3	tax	tax	NOUN
inlawrev-3479	514	4	court	court	NOUN
inlawrev-3479	514	5	then	then	ADV
inlawrev-3479	514	6	examined	examine	VERB
inlawrev-3479	514	7	how	how	SCONJ
inlawrev-3479	514	8	otherjurisdictions	otherjurisdiction	NOUN
inlawrev-3479	514	9	treat	treat	VERB
inlawrev-3479	514	10	the	the	DET
inlawrev-3479	514	11	private	private	ADJ
inlawrev-3479	514	12	attorney	attorney	NOUN
inlawrev-3479	514	13	general	general	ADJ
inlawrev-3479	514	14	exception	exception	NOUN
inlawrev-3479	514	15	.	.	PUNCT
inlawrev-3479	515	1	first	first	ADV
inlawrev-3479	515	2	,	,	PUNCT
inlawrev-3479	515	3	the	the	DET
inlawrev-3479	515	4	court	court	NOUN
inlawrev-3479	515	5	reviewed	review	VERB
inlawrev-3479	515	6	the	the	DET
inlawrev-3479	515	7	holdings	holding	NOUN
inlawrev-3479	515	8	ofjurisdictions	ofjurisdiction	NOUN
inlawrev-3479	515	9	that	that	PRON
inlawrev-3479	515	10	had	have	AUX
inlawrev-3479	515	11	applied	apply	VERB
inlawrev-3479	515	12	the	the	DET
inlawrev-3479	515	13	exception	exception	NOUN
inlawrev-3479	515	14	to	to	ADP
inlawrev-3479	515	15	award	award	VERB
inlawrev-3479	515	16	attorneys	attorney	NOUN
inlawrev-3479	515	17	'	'	PART
inlawrev-3479	515	18	fees	fee	NOUN
inlawrev-3479	515	19	.	.	PUNCT
inlawrev-3479	516	1	in	in	ADP
inlawrev-3479	516	2	serrano	serrano	PROPN
inlawrev-3479	516	3	v.	v.	ADP
inlawrev-3479	516	4	priest	priest	PROPN
inlawrev-3479	516	5	,	,	PUNCT
inlawrev-3479	516	6	m	m	VERB
inlawrev-3479	516	7	the	the	DET
inlawrev-3479	516	8	seminal	seminal	ADJ
inlawrev-3479	516	9	case	case	NOUN
inlawrev-3479	516	10	adopting	adopt	VERB
inlawrev-3479	516	11	the	the	DET
inlawrev-3479	516	12	exception	exception	NOUN
inlawrev-3479	516	13	,	,	PUNCT
inlawrev-3479	516	14	the	the	DET
inlawrev-3479	516	15	california	california	PROPN
inlawrev-3479	516	16	supreme	supreme	PROPN
inlawrev-3479	516	17	court	court	PROPN
inlawrev-3479	516	18	identified	identify	VERB
inlawrev-3479	516	19	171	171	NUM
inlawrev-3479	516	20	.	.	PUNCT
inlawrev-3479	517	1	i	i	PRON
inlawrev-3479	517	2	d.	d.	PROPN
inlawrev-3479	517	3	at	at	ADP
inlawrev-3479	517	4	247	247	NUM
inlawrev-3479	517	5	.	.	NOUN
inlawrev-3479	517	6	1	1	NUM
inlawrev-3479	517	7	72	72	NUM
inlawrev-3479	517	8	.	.	PUNCT
inlawrev-3479	518	1	town	town	NOUN
inlawrev-3479	518	2	ofst	ofst	PROPN
inlawrev-3479	518	3	.	.	PUNCT
inlawrev-3479	519	1	john	john	PROPN
inlawrev-3479	519	2	,	,	PUNCT
inlawrev-3479	519	3	730	730	NUM
inlawrev-3479	519	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	519	5	at	at	ADP
inlawrev-3479	519	6	244	244	NUM
inlawrev-3479	519	7	.	.	PUNCT
inlawrev-3479	519	8	173	173	NUM
inlawrev-3479	519	9	.	.	PUNCT
inlawrev-3479	520	1	i	i	PRON
inlawrev-3479	520	2	d.	d.	PROPN
inlawrev-3479	520	3	(	(	PUNCT
inlawrev-3479	520	4	quoting	quote	VERB
inlawrev-3479	520	5	gavin	gavin	PROPN
inlawrev-3479	520	6	v.	v.	PROPN
inlawrev-3479	520	7	miller	miller	PROPN
inlawrev-3479	520	8	,	,	PUNCT
inlawrev-3479	520	9	54	54	NUM
inlawrev-3479	520	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	520	11	277	277	NUM
inlawrev-3479	520	12	,	,	PUNCT
inlawrev-3479	520	13	280	280	NUM
inlawrev-3479	520	14	(	(	PUNCT
inlawrev-3479	520	15	ind	ind	NOUN
inlawrev-3479	520	16	.	.	PUNCT
inlawrev-3479	520	17	1944	1944	NUM
inlawrev-3479	520	18	)	)	PUNCT
inlawrev-3479	520	19	)	)	PUNCT
inlawrev-3479	520	20	.	.	PUNCT
inlawrev-3479	521	1	1	1	NUM
inlawrev-3479	521	2	74	74	NUM
inlawrev-3479	521	3	.	.	PUNCT
inlawrev-3479	522	1	302	302	NUM
inlawrev-3479	522	2	n.e.2d	n.e.2d	NUM
inlawrev-3479	522	3	865	865	NUM
inlawrev-3479	522	4	,	,	PUNCT
inlawrev-3479	522	5	870	870	NUM
inlawrev-3479	522	6	(	(	PUNCT
inlawrev-3479	522	7	ind	ind	NOUN
inlawrev-3479	522	8	.	.	PUNCT
inlawrev-3479	523	1	ct	ct	PROPN
inlawrev-3479	523	2	.	.	PUNCT
inlawrev-3479	524	1	app	app	PROPN
inlawrev-3479	524	2	.	.	PROPN
inlawrev-3479	525	1	1	1	NUM
inlawrev-3479	525	2	973	973	NUM
inlawrev-3479	525	3	)	)	PUNCT
inlawrev-3479	525	4	.	.	PUNCT
inlawrev-3479	526	1	see	see	VERB
inlawrev-3479	526	2	also	also	ADV
inlawrev-3479	526	3	morgan	morgan	PROPN
inlawrev-3479	526	4	county	county	PROPN
inlawrev-3479	526	5	v.	v.	PROPN
inlawrev-3479	526	6	ferguson	ferguson	PROPN
inlawrev-3479	526	7	,	,	PUNCT
inlawrev-3479	526	8	7	7	NUM
inlawrev-3479	526	9	1	1	NUM
inlawrev-3479	526	10	2	2	NUM
inlawrev-3479	526	11	n.e.2d	n.e.2d	NOUN
inlawrev-3479	526	12	1038	1038	NUM
inlawrev-3479	526	13	(	(	PUNCT
inlawrev-3479	526	14	ind	ind	NOUN
inlawrev-3479	526	15	.	.	PUNCT
inlawrev-3479	527	1	ct	ct	PROPN
inlawrev-3479	527	2	.	.	PUNCT
inlawrev-3479	528	1	app	app	PROPN
inlawrev-3479	528	2	.	.	PROPN
inlawrev-3479	528	3	1999	1999	NUM
inlawrev-3479	528	4	)	)	PUNCT
inlawrev-3479	529	1	;	;	PUNCT
inlawrev-3479	529	2	downing	down	VERB
inlawrev-3479	529	3	v.	v.	ADP
inlawrev-3479	529	4	city	city	PROPN
inlawrev-3479	529	5	of	of	ADP
inlawrev-3479	529	6	columbus	columbus	PROPN
inlawrev-3479	529	7	,	,	PUNCT
inlawrev-3479	529	8	505	505	NUM
inlawrev-3479	529	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	529	10	841	841	NUM
inlawrev-3479	529	11	(	(	PUNCT
inlawrev-3479	529	12	ind	ind	NOUN
inlawrev-3479	529	13	.	.	PUNCT
inlawrev-3479	530	1	ct	ct	PROPN
inlawrev-3479	530	2	.	.	PUNCT
inlawrev-3479	531	1	app	app	PROPN
inlawrev-3479	531	2	.	.	PROPN
inlawrev-3479	531	3	1987	1987	NUM
inlawrev-3479	531	4	)	)	PUNCT
inlawrev-3479	531	5	.	.	PUNCT
inlawrev-3479	532	1	175	175	NUM
inlawrev-3479	532	2	.	.	PUNCT
inlawrev-3479	532	3	see	see	VERB
inlawrev-3479	532	4	i	i	PRON
inlawrev-3479	532	5	d.	d.	PROPN
inlawrev-3479	532	6	1	1	NUM
inlawrev-3479	532	7	76	76	NUM
inlawrev-3479	532	8	.	.	PUNCT
inlawrev-3479	533	1	see	see	VERB
inlawrev-3479	533	2	i	i	PROPN
inlawrev-3479	533	3	d	d	PROPN
inlawrev-3479	533	4	;	;	PUNCT
inlawrev-3479	533	5	see	see	VERB
inlawrev-3479	533	6	also	also	ADV
inlawrev-3479	533	7	ferguson	ferguson	PROPN
inlawrev-3479	533	8	,	,	PUNCT
inlawrev-3479	533	9	1	1	NUM
inlawrev-3479	533	10	1	1	NUM
inlawrev-3479	533	11	2	2	NUM
inlawrev-3479	533	12	n.e.2d	n.e.2d	NOUN
inlawrev-3479	533	13	at	at	ADP
inlawrev-3479	533	14	1	1	NUM
inlawrev-3479	533	15	044	044	NUM
inlawrev-3479	533	16	-	-	SYM
inlawrev-3479	533	17	45	45	NUM
inlawrev-3479	533	18	.	.	NOUN
inlawrev-3479	533	19	1	1	NUM
inlawrev-3479	533	20	77	77	NUM
inlawrev-3479	533	21	.	.	PUNCT
inlawrev-3479	534	1	see	see	VERB
inlawrev-3479	534	2	id\	id\	PROPN
inlawrev-3479	534	3	see	see	VERB
inlawrev-3479	534	4	also	also	ADV
inlawrev-3479	534	5	ferguson	ferguson	PROPN
inlawrev-3479	534	6	,	,	PUNCT
inlawrev-3479	534	7	1	1	NUM
inlawrev-3479	534	8	1	1	NUM
inlawrev-3479	534	9	2	2	NUM
inlawrev-3479	534	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	534	11	at	at	ADP
inlawrev-3479	534	12	1	1	NUM
inlawrev-3479	534	13	044	044	NUM
inlawrev-3479	534	14	-	-	SYM
inlawrev-3479	534	15	45	45	NUM
inlawrev-3479	534	16	.	.	NOUN
inlawrev-3479	534	17	1	1	NUM
inlawrev-3479	534	18	78	78	NUM
inlawrev-3479	534	19	.	.	PUNCT
inlawrev-3479	535	1	see	see	VERB
inlawrev-3479	535	2	town	town	NOUN
inlawrev-3479	535	3	ofst	ofst	NOUN
inlawrev-3479	535	4	.	.	PUNCT
inlawrev-3479	536	1	john	john	PROPN
inlawrev-3479	536	2	,	,	PUNCT
inlawrev-3479	536	3	730	730	NUM
inlawrev-3479	536	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	536	5	at	at	ADP
inlawrev-3479	536	6	247	247	NUM
inlawrev-3479	536	7	.	.	PUNCT
inlawrev-3479	536	8	179	179	NUM
inlawrev-3479	536	9	.	.	PUNCT
inlawrev-3479	537	1	see	see	VERB
inlawrev-3479	537	2	i	i	PRON
inlawrev-3479	537	3	d	d	PROPN
inlawrev-3479	537	4	1	1	NUM
inlawrev-3479	537	5	80	80	NUM
inlawrev-3479	537	6	.	.	PUNCT
inlawrev-3479	538	1	569	569	NUM
inlawrev-3479	538	2	p.2d	p.2d	NUM
inlawrev-3479	538	3	1	1	NUM
inlawrev-3479	538	4	303	303	NUM
inlawrev-3479	538	5	(	(	PUNCT
inlawrev-3479	538	6	cal	cal	X
inlawrev-3479	538	7	.	.	PUNCT
inlawrev-3479	538	8	1	1	NUM
inlawrev-3479	538	9	977	977	NUM
inlawrev-3479	538	10	)	)	PUNCT
inlawrev-3479	538	11	.	.	PUNCT
inlawrev-3479	539	1	1020	1020	NUM
inlawrev-3479	539	2	indiana	indiana	PROPN
inlawrev-3479	539	3	law	law	PROPN
inlawrev-3479	539	4	review	review	NOUN
inlawrev-3479	539	5	[	[	X
inlawrev-3479	539	6	vol	vol	NOUN
inlawrev-3479	539	7	.	.	PUNCT
inlawrev-3479	540	1	34:1003	34:1003	NUM
inlawrev-3479	540	2	three	three	NUM
inlawrev-3479	540	3	basic	basic	ADJ
inlawrev-3479	540	4	factors	factor	NOUN
inlawrev-3479	540	5	to	to	PART
inlawrev-3479	540	6	be	be	AUX
inlawrev-3479	540	7	considered	consider	VERB
inlawrev-3479	540	8	in	in	ADP
inlawrev-3479	540	9	awarding	award	VERB
inlawrev-3479	540	10	fees	fee	NOUN
inlawrev-3479	540	11	under	under	ADP
inlawrev-3479	540	12	the	the	DET
inlawrev-3479	540	13	private	private	ADJ
inlawrev-3479	540	14	attorney	attorney	NOUN
inlawrev-3479	540	15	general	general	ADJ
inlawrev-3479	540	16	exception	exception	NOUN
inlawrev-3479	540	17	:	:	PUNCT
inlawrev-3479	540	18	"	"	PUNCT
inlawrev-3479	540	19	(	(	PUNCT
inlawrev-3479	540	20	1	1	X
inlawrev-3479	540	21	)	)	PUNCT
inlawrev-3479	540	22	the	the	DET
inlawrev-3479	540	23	strength	strength	NOUN
inlawrev-3479	540	24	or	or	CCONJ
inlawrev-3479	540	25	societal	societal	ADJ
inlawrev-3479	540	26	importance	importance	NOUN
inlawrev-3479	540	27	of	of	ADP
inlawrev-3479	540	28	the	the	DET
inlawrev-3479	540	29	public	public	ADJ
inlawrev-3479	540	30	policy	policy	NOUN
inlawrev-3479	540	31	vindicated	vindicate	VERB
inlawrev-3479	540	32	by	by	ADP
inlawrev-3479	540	33	the	the	DET
inlawrev-3479	540	34	litigation	litigation	NOUN
inlawrev-3479	540	35	,	,	PUNCT
inlawrev-3479	540	36	(	(	PUNCT
inlawrev-3479	540	37	2	2	X
inlawrev-3479	540	38	)	)	PUNCT
inlawrev-3479	540	39	the	the	DET
inlawrev-3479	540	40	necessity	necessity	NOUN
inlawrev-3479	540	41	for	for	ADP
inlawrev-3479	540	42	private	private	ADJ
inlawrev-3479	540	43	enforcement	enforcement	NOUN
inlawrev-3479	540	44	and	and	CCONJ
inlawrev-3479	540	45	the	the	DET
inlawrev-3479	540	46	magnitude	magnitude	NOUN
inlawrev-3479	540	47	of	of	ADP
inlawrev-3479	540	48	the	the	DET
inlawrev-3479	540	49	resultant	resultant	NOUN
inlawrev-3479	540	50	burden	burden	NOUN
inlawrev-3479	540	51	on	on	ADP
inlawrev-3479	540	52	the	the	DET
inlawrev-3479	540	53	plaintiff	plaintiff	NOUN
inlawrev-3479	540	54	,	,	PUNCT
inlawrev-3479	540	55	(	(	PUNCT
inlawrev-3479	540	56	3	3	X
inlawrev-3479	540	57	)	)	PUNCT
inlawrev-3479	540	58	the	the	DET
inlawrev-3479	540	59	number	number	NOUN
inlawrev-3479	540	60	of	of	ADP
inlawrev-3479	540	61	people	people	NOUN
inlawrev-3479	540	62	standing	stand	VERB
inlawrev-3479	540	63	to	to	PART
inlawrev-3479	540	64	benefit	benefit	VERB
inlawrev-3479	540	65	from	from	ADP
inlawrev-3479	540	66	the	the	DET
inlawrev-3479	540	67	decision	decision	NOUN
inlawrev-3479	540	68	.	.	PUNCT
inlawrev-3479	540	69	"	"	PUNCT
inlawrev-3479	541	1	181	181	NUM
inlawrev-3479	541	2	the	the	DET
inlawrev-3479	541	3	tax	tax	NOUN
inlawrev-3479	541	4	court	court	NOUN
inlawrev-3479	541	5	observed	observe	VERB
inlawrev-3479	541	6	that	that	SCONJ
inlawrev-3479	541	7	"	"	PUNCT
inlawrev-3479	541	8	[	[	X
inlawrev-3479	541	9	s]tate	s]tate	NOUN
inlawrev-3479	541	10	courts	court	NOUN
inlawrev-3479	541	11	have	have	AUX
inlawrev-3479	541	12	applied	apply	VERB
inlawrev-3479	541	13	the	the	DET
inlawrev-3479	541	14	private	private	ADJ
inlawrev-3479	541	15	attorney	attorney	NOUN
inlawrev-3479	541	16	general	general	ADJ
inlawrev-3479	541	17	exception	exception	NOUN
inlawrev-3479	541	18	under	under	ADP
inlawrev-3479	541	19	various	various	ADJ
inlawrev-3479	541	20	factual	factual	ADJ
inlawrev-3479	541	21	situations	situation	NOUN
inlawrev-3479	541	22	to	to	PART
inlawrev-3479	541	23	enforce	enforce	VERB
inlawrev-3479	541	24	citizens	citizen	NOUN
inlawrev-3479	541	25	'	'	PART
inlawrev-3479	541	26	constitutional	constitutional	ADJ
inlawrev-3479	541	27	and	and	CCONJ
inlawrev-3479	541	28	statutory	statutory	ADJ
inlawrev-3479	541	29	rights	right	NOUN
inlawrev-3479	541	30	against	against	ADP
inlawrev-3479	541	31	violations	violation	NOUN
inlawrev-3479	541	32	of	of	ADP
inlawrev-3479	541	33	those	those	DET
inlawrev-3479	541	34	rights	right	NOUN
inlawrev-3479	541	35	committed	commit	VERB
inlawrev-3479	541	36	by	by	ADP
inlawrev-3479	541	37	state	state	NOUN
inlawrev-3479	541	38	and	and	CCONJ
inlawrev-3479	541	39	local	local	ADJ
inlawrev-3479	541	40	governments	government	NOUN
inlawrev-3479	541	41	.	.	PUNCT
inlawrev-3479	542	1	"182	"182	PROPN
inlawrev-3479	542	2	however	however	ADV
inlawrev-3479	542	3	,	,	PUNCT
inlawrev-3479	542	4	the	the	DET
inlawrev-3479	542	5	court	court	NOUN
inlawrev-3479	542	6	noted	note	VERB
inlawrev-3479	542	7	that	that	SCONJ
inlawrev-3479	542	8	thosejurisdictions	thosejurisdiction	NOUN
inlawrev-3479	542	9	still	still	ADV
inlawrev-3479	542	10	adhere	adhere	VERB
inlawrev-3479	542	11	to	to	ADP
inlawrev-3479	542	12	the	the	DET
inlawrev-3479	542	13	american	american	ADJ
inlawrev-3479	542	14	rule	rule	NOUN
inlawrev-3479	542	15	and	and	CCONJ
inlawrev-3479	542	16	only	only	ADV
inlawrev-3479	542	17	rarely	rarely	ADV
inlawrev-3479	542	18	apply	apply	VERB
inlawrev-3479	542	19	the	the	DET
inlawrev-3479	542	20	private	private	ADJ
inlawrev-3479	542	21	attorney	attorney	NOUN
inlawrev-3479	542	22	general	general	ADJ
inlawrev-3479	542	23	exception	exception	NOUN
inlawrev-3479	542	24	.	.	PUNCT
inlawrev-3479	543	1	183	183	NUM
inlawrev-3479	543	2	the	the	DET
inlawrev-3479	543	3	tax	tax	NOUN
inlawrev-3479	543	4	court	court	NOUN
inlawrev-3479	543	5	concluded	conclude	VERB
inlawrev-3479	543	6	that	that	SCONJ
inlawrev-3479	543	7	the	the	DET
inlawrev-3479	543	8	award	award	NOUN
inlawrev-3479	543	9	of	of	ADP
inlawrev-3479	543	10	attorneys	attorney	NOUN
inlawrev-3479	543	11	'	'	PART
inlawrev-3479	543	12	fees	fee	NOUN
inlawrev-3479	543	13	using	use	VERB
inlawrev-3479	543	14	the	the	DET
inlawrev-3479	543	15	exception	exception	NOUN
inlawrev-3479	543	16	was	be	AUX
inlawrev-3479	543	17	always	always	ADV
inlawrev-3479	543	18	fact	fact	NOUN
inlawrev-3479	543	19	specific	specific	ADJ
inlawrev-3479	543	20	and	and	CCONJ
inlawrev-3479	543	21	that	that	SCONJ
inlawrev-3479	543	22	courts	court	NOUN
inlawrev-3479	543	23	tend	tend	VERB
inlawrev-3479	543	24	to	to	PART
inlawrev-3479	543	25	weigh	weigh	VERB
inlawrev-3479	543	26	the	the	DET
inlawrev-3479	543	27	three	three	NUM
inlawrev-3479	543	28	factors	factor	NOUN
inlawrev-3479	543	29	from	from	ADP
inlawrev-3479	543	30	serrano	serrano	NOUN
inlawrev-3479	543	31	in	in	ADP
inlawrev-3479	543	32	deciding	decide	VERB
inlawrev-3479	543	33	whether	whether	SCONJ
inlawrev-3479	543	34	to	to	PART
inlawrev-3479	543	35	award	award	VERB
inlawrev-3479	543	36	fees	fee	NOUN
inlawrev-3479	543	37	.	.	PUNCT
inlawrev-3479	544	1	184	184	NUM
inlawrev-3479	544	2	next	next	ADV
inlawrev-3479	544	3	,	,	PUNCT
inlawrev-3479	544	4	the	the	DET
inlawrev-3479	544	5	tax	tax	NOUN
inlawrev-3479	544	6	court	court	NOUN
inlawrev-3479	544	7	examined	examine	VERB
inlawrev-3479	544	8	the	the	DET
inlawrev-3479	544	9	rationales	rationale	NOUN
inlawrev-3479	544	10	of	of	ADP
inlawrev-3479	544	11	the	the	DET
inlawrev-3479	544	12	jurisdictions	jurisdiction	NOUN
inlawrev-3479	544	13	that	that	PRON
inlawrev-3479	544	14	have	have	AUX
inlawrev-3479	544	15	rejected	reject	VERB
inlawrev-3479	544	16	the	the	DET
inlawrev-3479	544	17	adoption	adoption	NOUN
inlawrev-3479	544	18	and	and	CCONJ
inlawrev-3479	544	19	application	application	NOUN
inlawrev-3479	544	20	of	of	ADP
inlawrev-3479	544	21	the	the	DET
inlawrev-3479	544	22	private	private	ADJ
inlawrev-3479	544	23	attorney	attorney	NOUN
inlawrev-3479	544	24	general	general	ADJ
inlawrev-3479	544	25	exception	exception	NOUN
inlawrev-3479	544	26	.	.	PUNCT
inlawrev-3479	545	1	the	the	DET
inlawrev-3479	545	2	court	court	NOUN
inlawrev-3479	545	3	referred	refer	VERB
inlawrev-3479	545	4	to	to	ADP
inlawrev-3479	545	5	an	an	DET
inlawrev-3479	545	6	opinion	opinion	NOUN
inlawrev-3479	545	7	from	from	ADP
inlawrev-3479	545	8	the	the	DET
inlawrev-3479	545	9	supreme	supreme	PROPN
inlawrev-3479	545	10	court	court	PROPN
inlawrev-3479	545	11	ofnew	ofnew	PROPN
inlawrev-3479	545	12	mexico	mexico	PROPN
inlawrev-3479	545	13	,	,	PUNCT
inlawrev-3479	545	14	new	new	PROPN
inlawrev-3479	545	15	mexico	mexico	PROPN
inlawrev-3479	545	16	right	right	NOUN
inlawrev-3479	545	17	to	to	PART
inlawrev-3479	545	18	choose	choose	VERB
inlawrev-3479	545	19	/	/	SYM
inlawrev-3479	545	20	naral	naral	ADJ
inlawrev-3479	545	21	v.	v.	ADP
inlawrev-3479	545	22	johnson	johnson	PROPN
inlawrev-3479	545	23	.	.	PUNCT
inlawrev-3479	546	1	1	1	NUM
inlawrev-3479	546	2	*	*	SYM
inlawrev-3479	546	3	5	5	NUM
inlawrev-3479	546	4	in	in	ADP
inlawrev-3479	546	5	johnson	johnson	PROPN
inlawrev-3479	547	1	,	,	PUNCT
inlawrev-3479	547	2	the	the	DET
inlawrev-3479	547	3	supreme	supreme	PROPN
inlawrev-3479	547	4	court	court	PROPN
inlawrev-3479	547	5	ofnew	ofnew	PROPN
inlawrev-3479	547	6	mexico	mexico	PROPN
inlawrev-3479	547	7	concluded	conclude	VERB
inlawrev-3479	547	8	that	that	SCONJ
inlawrev-3479	547	9	the	the	DET
inlawrev-3479	547	10	state	state	NOUN
inlawrev-3479	547	11	's	's	PART
inlawrev-3479	547	12	constitutional	constitutional	ADJ
inlawrev-3479	547	13	jurisprudence	jurisprudence	NOUN
inlawrev-3479	547	14	did	do	AUX
inlawrev-3479	547	15	"	"	PUNCT
inlawrev-3479	547	16	not	not	PART
inlawrev-3479	547	17	provide	provide	VERB
inlawrev-3479	547	18	a	a	DET
inlawrev-3479	547	19	basis	basis	NOUN
inlawrev-3479	547	20	for	for	ADP
inlawrev-3479	547	21	concluding	conclude	VERB
inlawrev-3479	547	22	that	that	SCONJ
inlawrev-3479	547	23	the	the	DET
inlawrev-3479	547	24	american	american	ADJ
inlawrev-3479	547	25	rule	rule	NOUN
inlawrev-3479	547	26	[	[	X
inlawrev-3479	547	27	was	be	AUX
inlawrev-3479	547	28	]	]	X
inlawrev-3479	547	29	'	'	PUNCT
inlawrev-3479	547	30	so	so	ADV
inlawrev-3479	547	31	unworkable	unworkable	ADJ
inlawrev-3479	547	32	as	as	SCONJ
inlawrev-3479	547	33	to	to	PART
inlawrev-3479	547	34	be	be	AUX
inlawrev-3479	547	35	intolerable	intolerable	ADJ
inlawrev-3479	547	36	.	.	PUNCT
inlawrev-3479	547	37	'	'	PUNCT
inlawrev-3479	547	38	"	"	PUNCT
inlawrev-3479	548	1	186	186	NUM
inlawrev-3479	548	2	the	the	DET
inlawrev-3479	548	3	tax	tax	NOUN
inlawrev-3479	548	4	court	court	NOUN
inlawrev-3479	548	5	summarized	summarize	VERB
inlawrev-3479	548	6	the	the	DET
inlawrev-3479	548	7	exceptions	exception	NOUN
inlawrev-3479	548	8	discussed	discuss	VERB
inlawrev-3479	548	9	by	by	ADP
inlawrev-3479	548	10	the	the	DET
inlawrev-3479	548	11	johnson	johnson	PROPN
inlawrev-3479	548	12	court	court	PROPN
inlawrev-3479	548	13	as	as	ADP
inlawrev-3479	548	14	those	those	PRON
inlawrev-3479	548	15	"	"	PUNCT
inlawrev-3479	548	16	arising	arise	VERB
inlawrev-3479	548	17	:	:	PUNCT
inlawrev-3479	548	18	(	(	PUNCT
inlawrev-3479	548	19	1	1	X
inlawrev-3479	548	20	)	)	PUNCT
inlawrev-3479	548	21	from	from	ADP
inlawrev-3479	548	22	a	a	DET
inlawrev-3479	548	23	court	court	NOUN
inlawrev-3479	548	24	's	's	PART
inlawrev-3479	548	25	inherent	inherent	ADJ
inlawrev-3479	548	26	powers	power	NOUN
inlawrev-3479	548	27	to	to	PART
inlawrev-3479	548	28	sanction	sanction	VERB
inlawrev-3479	548	29	the	the	DET
inlawrev-3479	548	30	bad	bad	ADJ
inlawrev-3479	548	31	faith	faith	NOUN
inlawrev-3479	548	32	conduct	conduct	NOUN
inlawrev-3479	548	33	of	of	ADP
inlawrev-3479	548	34	litigants	litigant	NOUN
inlawrev-3479	548	35	and	and	CCONJ
inlawrev-3479	548	36	attorneys	attorney	NOUN
inlawrev-3479	548	37	;	;	PUNCT
inlawrev-3479	548	38	(	(	PUNCT
inlawrev-3479	548	39	2	2	X
inlawrev-3479	548	40	)	)	PUNCT
inlawrev-3479	548	41	from	from	ADP
inlawrev-3479	548	42	certain	certain	ADJ
inlawrev-3479	548	43	exercises	exercise	NOUN
inlawrev-3479	548	44	of	of	ADP
inlawrev-3479	548	45	a	a	DET
inlawrev-3479	548	46	court	court	NOUN
inlawrev-3479	548	47	's	's	PART
inlawrev-3479	548	48	equitable	equitable	ADJ
inlawrev-3479	548	49	powers	power	NOUN
inlawrev-3479	548	50	;	;	PUNCT
inlawrev-3479	548	51	and	and	CCONJ
inlawrev-3479	548	52	(	(	PUNCT
inlawrev-3479	548	53	3	3	X
inlawrev-3479	548	54	)	)	PUNCT
inlawrev-3479	548	55	simultaneously	simultaneously	ADV
inlawrev-3479	548	56	from	from	ADP
inlawrev-3479	548	57	judicial	judicial	ADJ
inlawrev-3479	548	58	and	and	CCONJ
inlawrev-3479	548	59	legislative	legislative	ADJ
inlawrev-3479	548	60	powers	power	NOUN
inlawrev-3479	548	61	.	.	PUNCT
inlawrev-3479	548	62	"	"	PUNCT
inlawrev-3479	549	1	187	187	NUM
inlawrev-3479	549	2	the	the	DET
inlawrev-3479	549	3	tax	tax	NOUN
inlawrev-3479	549	4	court	court	NOUN
inlawrev-3479	549	5	concluded	conclude	VERB
inlawrev-3479	549	6	that	that	SCONJ
inlawrev-3479	549	7	courts	court	NOUN
inlawrev-3479	549	8	refusing	refuse	VERB
inlawrev-3479	549	9	to	to	PART
inlawrev-3479	549	10	adopt	adopt	VERB
inlawrev-3479	549	11	the	the	DET
inlawrev-3479	549	12	private	private	ADJ
inlawrev-3479	549	13	attorney	attorney	NOUN
inlawrev-3479	549	14	general	general	ADJ
inlawrev-3479	549	15	exception	exception	NOUN
inlawrev-3479	549	16	strictly	strictly	ADV
inlawrev-3479	549	17	adhere	adhere	VERB
inlawrev-3479	549	18	to	to	ADP
inlawrev-3479	549	19	the	the	DET
inlawrev-3479	549	20	american	american	ADJ
inlawrev-3479	549	21	rule	rule	NOUN
inlawrev-3479	549	22	and	and	CCONJ
inlawrev-3479	549	23	that	that	PRON
inlawrev-3479	549	24	tend	tend	VERB
inlawrev-3479	549	25	to	to	PART
inlawrev-3479	549	26	emphasize	emphasize	VERB
inlawrev-3479	549	27	the	the	DET
inlawrev-3479	549	28	lack	lack	NOUN
inlawrev-3479	549	29	ofstatutory	ofstatutory	NOUN
inlawrev-3479	549	30	authorization	authorization	NOUN
inlawrev-3479	549	31	to	to	ADP
inlawrev-3479	549	32	award	award	VERB
inlawrev-3479	549	33	fees	fee	NOUN
inlawrev-3479	549	34	using	use	VERB
inlawrev-3479	549	35	the	the	DET
inlawrev-3479	549	36	exception	exception	NOUN
inlawrev-3479	549	37	.	.	PUNCT
inlawrev-3479	550	1	188	188	NUM
inlawrev-3479	550	2	the	the	DET
inlawrev-3479	550	3	court	court	NOUN
inlawrev-3479	550	4	found	find	VERB
inlawrev-3479	550	5	that	that	SCONJ
inlawrev-3479	550	6	in	in	ADP
inlawrev-3479	550	7	applying	apply	VERB
inlawrev-3479	550	8	the	the	DET
inlawrev-3479	550	9	united	united	PROPN
inlawrev-3479	550	10	states	states	PROPN
inlawrev-3479	550	11	supreme	supreme	PROPN
inlawrev-3479	550	12	court	court	PROPN
inlawrev-3479	550	13	's	's	PART
inlawrev-3479	550	14	rationale	rationale	NOUN
inlawrev-3479	550	15	from	from	ADP
inlawrev-3479	550	16	alyeska	alyeska	PROPN
inlawrev-3479	550	17	pipeline	pipeline	PROPN
inlawrev-3479	550	18	,	,	PUNCT
inlawrev-3479	550	19	"	"	PUNCT
inlawrev-3479	550	20	these	these	DET
inlawrev-3479	550	21	courts	court	NOUN
inlawrev-3479	550	22	also	also	ADV
inlawrev-3479	550	23	express	express	VERB
inlawrev-3479	550	24	reluctance	reluctance	NOUN
inlawrev-3479	550	25	to	to	PART
inlawrev-3479	550	26	weigh	weigh	VERB
inlawrev-3479	550	27	the	the	DET
inlawrev-3479	550	28	relative	relative	ADJ
inlawrev-3479	550	29	societal	societal	ADJ
inlawrev-3479	550	30	importance	importance	NOUN
inlawrev-3479	550	31	of	of	ADP
inlawrev-3479	550	32	individuals	individual	NOUN
inlawrev-3479	550	33	'	'	PART
inlawrev-3479	550	34	rights	right	NOUN
inlawrev-3479	550	35	and	and	CCONJ
inlawrev-3479	550	36	legislative	legislative	ADJ
inlawrev-3479	550	37	policies	policy	NOUN
inlawrev-3479	550	38	.	.	PUNCT
inlawrev-3479	550	39	"	"	PUNCT
inlawrev-3479	551	1	189	189	NUM
inlawrev-3479	551	2	although	although	SCONJ
inlawrev-3479	551	3	the	the	DET
inlawrev-3479	551	4	tax	tax	NOUN
inlawrev-3479	551	5	court	court	NOUN
inlawrev-3479	551	6	found	find	VERB
inlawrev-3479	551	7	some	some	DET
inlawrev-3479	551	8	merit	merit	NOUN
inlawrev-3479	551	9	in	in	ADP
inlawrev-3479	551	10	the	the	DET
inlawrev-3479	551	11	arguments	argument	NOUN
inlawrev-3479	551	12	rejecting	reject	VERB
inlawrev-3479	551	13	the	the	DET
inlawrev-3479	551	14	private	private	ADJ
inlawrev-3479	551	15	attorney	attorney	NOUN
inlawrev-3479	551	16	general	general	ADJ
inlawrev-3479	551	17	exception	exception	NOUN
inlawrev-3479	551	18	,	,	PUNCT
inlawrev-3479	551	19	the	the	DET
inlawrev-3479	551	20	court	court	NOUN
inlawrev-3479	551	21	adopted	adopt	VERB
inlawrev-3479	551	22	and	and	CCONJ
inlawrev-3479	551	23	applied	apply	VERB
inlawrev-3479	551	24	the	the	DET
inlawrev-3479	551	25	exception	exception	NOUN
inlawrev-3479	551	26	and	and	CCONJ
inlawrev-3479	551	27	awarded	award	VERB
inlawrev-3479	551	28	attorneys	attorney	NOUN
inlawrev-3479	551	29	'	'	PART
inlawrev-3479	551	30	fees	fee	NOUN
inlawrev-3479	551	31	to	to	ADP
inlawrev-3479	551	32	the	the	DET
inlawrev-3479	551	33	town	town	NOUN
inlawrev-3479	551	34	of	of	ADP
inlawrev-3479	551	35	st	st	PROPN
inlawrev-3479	551	36	.	.	PROPN
inlawrev-3479	551	37	john	john	PROPN
inlawrev-3479	551	38	.	.	PROPN
inlawrev-3479	552	1	190	190	NUM
inlawrev-3479	552	2	the	the	DET
inlawrev-3479	552	3	tax	tax	NOUN
inlawrev-3479	552	4	court	court	NOUN
inlawrev-3479	552	5	reasoned	reason	VERB
inlawrev-3479	552	6	that	that	SCONJ
inlawrev-3479	552	7	"	"	PUNCT
inlawrev-3479	552	8	[	[	X
inlawrev-3479	552	9	although	although	SCONJ
inlawrev-3479	552	10	the	the	DET
inlawrev-3479	552	11	indiana	indiana	PROPN
inlawrev-3479	552	12	supreme	supreme	PROPN
inlawrev-3479	552	13	court	court	PROPN
inlawrev-3479	552	14	has	have	VERB
inlawrev-3479	552	15	yet	yet	ADV
inlawrev-3479	552	16	to	to	PART
inlawrev-3479	552	17	recognize	recognize	VERB
inlawrev-3479	552	18	the	the	DET
inlawrev-3479	552	19	private	private	ADJ
inlawrev-3479	552	20	attorney	attorney	NOUN
inlawrev-3479	552	21	general	general	ADJ
inlawrev-3479	552	22	exception	exception	NOUN
inlawrev-3479	552	23	,	,	PUNCT
inlawrev-3479	552	24	the	the	DET
inlawrev-3479	552	25	indiana	indiana	PROPN
inlawrev-3479	552	26	court	court	PROPN
inlawrev-3479	552	27	of	of	ADP
inlawrev-3479	552	28	appeals	appeals	PROPN
inlawrev-3479	552	29	has	have	AUX
inlawrev-3479	552	30	recognized	recognize	VERB
inlawrev-3479	552	31	the	the	DET
inlawrev-3479	552	32	181	181	NUM
inlawrev-3479	552	33	.	.	PUNCT
inlawrev-3479	552	34	mat	mat	NOUN
inlawrev-3479	552	35	1314	1314	NUM
inlawrev-3479	552	36	.	.	PUNCT
inlawrev-3479	553	1	1	1	NUM
inlawrev-3479	553	2	82	82	NUM
inlawrev-3479	553	3	.	.	PUNCT
inlawrev-3479	553	4	town	town	NOUN
inlawrev-3479	553	5	ofst	ofst	PROPN
inlawrev-3479	553	6	.	.	PUNCT
inlawrev-3479	554	1	john	john	PROPN
inlawrev-3479	554	2	,	,	PUNCT
inlawrev-3479	554	3	730	730	NUM
inlawrev-3479	554	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	554	5	at	at	ADP
inlawrev-3479	554	6	25	25	NUM
inlawrev-3479	554	7	1	1	NUM
inlawrev-3479	554	8	.	.	PUNCT
inlawrev-3479	554	9	183	183	NUM
inlawrev-3479	554	10	.	.	PUNCT
inlawrev-3479	555	1	see	see	VERB
inlawrev-3479	555	2	i	i	PRON
inlawrev-3479	555	3	d.	d.	PROPN
inlawrev-3479	555	4	184	184	NUM
inlawrev-3479	555	5	.	.	PUNCT
inlawrev-3479	556	1	see	see	VERB
inlawrev-3479	556	2	i	i	PRON
inlawrev-3479	556	3	d.	d.	PROPN
inlawrev-3479	556	4	185	185	NUM
inlawrev-3479	556	5	.	.	PUNCT
inlawrev-3479	557	1	986	986	NUM
inlawrev-3479	557	2	p.2d	p.2d	SYM
inlawrev-3479	557	3	450	450	NUM
inlawrev-3479	557	4	(	(	PUNCT
inlawrev-3479	557	5	n.m	n.m	PROPN
inlawrev-3479	557	6	.	.	PROPN
inlawrev-3479	557	7	1999	1999	NUM
inlawrev-3479	557	8	)	)	PUNCT
inlawrev-3479	557	9	.	.	PUNCT
inlawrev-3479	558	1	1	1	NUM
inlawrev-3479	558	2	86	86	NUM
inlawrev-3479	558	3	.	.	PUNCT
inlawrev-3479	559	1	i	i	PRON
inlawrev-3479	559	2	d.	d.	PROPN
inlawrev-3479	559	3	at	at	ADP
inlawrev-3479	559	4	454	454	NUM
inlawrev-3479	559	5	(	(	PUNCT
inlawrev-3479	559	6	citation	citation	NOUN
inlawrev-3479	559	7	omitted	omit	VERB
inlawrev-3479	559	8	)	)	PUNCT
inlawrev-3479	559	9	.	.	PUNCT
inlawrev-3479	560	1	1	1	NUM
inlawrev-3479	560	2	87	87	NUM
inlawrev-3479	560	3	.	.	PUNCT
inlawrev-3479	561	1	town	town	NOUN
inlawrev-3479	561	2	ofst	ofst	PROPN
inlawrev-3479	561	3	.	.	PUNCT
inlawrev-3479	562	1	john	john	PROPN
inlawrev-3479	562	2	,	,	PUNCT
inlawrev-3479	562	3	730	730	NUM
inlawrev-3479	562	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	562	5	at	at	ADP
inlawrev-3479	562	6	252	252	NUM
inlawrev-3479	562	7	-	-	SYM
inlawrev-3479	562	8	53	53	NUM
inlawrev-3479	562	9	(	(	PUNCT
inlawrev-3479	562	10	citation	citation	NOUN
inlawrev-3479	562	11	omitted	omit	VERB
inlawrev-3479	562	12	)	)	PUNCT
inlawrev-3479	562	13	.	.	PUNCT
inlawrev-3479	563	1	188	188	NUM
inlawrev-3479	563	2	.	.	PUNCT
inlawrev-3479	564	1	see	see	VERB
inlawrev-3479	564	2	i	i	PRON
inlawrev-3479	564	3	d.	d.	PROPN
inlawrev-3479	564	4	at	at	ADP
inlawrev-3479	564	5	256	256	NUM
inlawrev-3479	564	6	.	.	NOUN
inlawrev-3479	564	7	189	189	NUM
inlawrev-3479	564	8	.	.	PUNCT
inlawrev-3479	565	1	i	i	PRON
inlawrev-3479	565	2	d.	d.	PROPN
inlawrev-3479	565	3	190	190	NUM
inlawrev-3479	565	4	.	.	PUNCT
inlawrev-3479	565	5	see	see	VERB
inlawrev-3479	565	6	i	i	PRON
inlawrev-3479	565	7	d.	d.	PROPN
inlawrev-3479	565	8	2001	2001	NUM
inlawrev-3479	565	9	]	]	PUNCT
inlawrev-3479	566	1	taxation	taxation	NOUN
inlawrev-3479	566	2	1021	1021	NUM
inlawrev-3479	566	3	exception	exception	NOUN
inlawrev-3479	566	4	no	no	ADV
inlawrev-3479	566	5	fewer	few	ADJ
inlawrev-3479	566	6	than	than	ADP
inlawrev-3479	566	7	sixteen	sixteen	NUM
inlawrev-3479	566	8	times	time	NOUN
inlawrev-3479	566	9	since	since	SCONJ
inlawrev-3479	566	10	1	1	NUM
inlawrev-3479	566	11	973	973	NUM
inlawrev-3479	566	12	.	.	PUNCT
inlawrev-3479	566	13	"	"	PUNCT
inlawrev-3479	567	1	,	,	PUNCT
inlawrev-3479	567	2	91	91	NUM
inlawrev-3479	567	3	additionally	additionally	ADV
inlawrev-3479	567	4	,	,	PUNCT
inlawrev-3479	567	5	the	the	DET
inlawrev-3479	567	6	tax	tax	NOUN
inlawrev-3479	567	7	court	court	NOUN
inlawrev-3479	567	8	held	hold	VERB
inlawrev-3479	567	9	that	that	SCONJ
inlawrev-3479	567	10	two	two	NUM
inlawrev-3479	567	11	disapproving	disapprove	VERB
inlawrev-3479	567	12	indiana	indiana	NOUN
inlawrev-3479	567	13	courts	court	NOUN
inlawrev-3479	567	14	never	never	ADV
inlawrev-3479	567	15	rejected	reject	VERB
inlawrev-3479	567	16	the	the	DET
inlawrev-3479	567	17	existence	existence	NOUN
inlawrev-3479	567	18	of	of	ADP
inlawrev-3479	567	19	the	the	DET
inlawrev-3479	567	20	exception	exception	NOUN
inlawrev-3479	567	21	;	;	PUNCT
inlawrev-3479	567	22	rather	rather	ADV
inlawrev-3479	567	23	,	,	PUNCT
inlawrev-3479	567	24	the	the	DET
inlawrev-3479	567	25	courts	court	NOUN
inlawrev-3479	567	26	rejected	reject	VERB
inlawrev-3479	567	27	its	its	PRON
inlawrev-3479	567	28	application	application	NOUN
inlawrev-3479	567	29	to	to	ADP
inlawrev-3479	567	30	the	the	DET
inlawrev-3479	567	31	specific	specific	ADJ
inlawrev-3479	567	32	facts	fact	NOUN
inlawrev-3479	567	33	under	under	ADP
inlawrev-3479	567	34	consideration	consideration	NOUN
inlawrev-3479	567	35	at	at	ADP
inlawrev-3479	567	36	the	the	DET
inlawrev-3479	567	37	time	time	NOUN
inlawrev-3479	567	38	.	.	PUNCT
inlawrev-3479	568	1	192	192	NUM
inlawrev-3479	568	2	in	in	ADP
inlawrev-3479	568	3	applying	apply	VERB
inlawrev-3479	568	4	the	the	DET
inlawrev-3479	568	5	private	private	ADJ
inlawrev-3479	568	6	attorney	attorney	NOUN
inlawrev-3479	568	7	general	general	ADJ
inlawrev-3479	568	8	exception	exception	NOUN
inlawrev-3479	568	9	in	in	ADP
inlawrev-3479	568	10	town	town	NOUN
inlawrev-3479	568	11	ofst	ofst	NOUN
inlawrev-3479	568	12	.	.	PUNCT
inlawrev-3479	569	1	john	john	PROPN
inlawrev-3479	569	2	,	,	PUNCT
inlawrev-3479	569	3	the	the	DET
inlawrev-3479	569	4	court	court	NOUN
inlawrev-3479	569	5	adopted	adopt	VERB
inlawrev-3479	569	6	the	the	DET
inlawrev-3479	569	7	three	three	NUM
inlawrev-3479	569	8	-	-	PUNCT
inlawrev-3479	569	9	factor	factor	NOUN
inlawrev-3479	569	10	inquiry	inquiry	NOUN
inlawrev-3479	569	11	announced	announce	VERB
inlawrev-3479	569	12	in	in	ADP
inlawrev-3479	569	13	serrano	serrano	NOUN
inlawrev-3479	569	14	.	.	PUNCT
inlawrev-3479	570	1	193	193	NUM
inlawrev-3479	570	2	first	first	ADV
inlawrev-3479	570	3	,	,	PUNCT
inlawrev-3479	570	4	the	the	DET
inlawrev-3479	570	5	tax	tax	NOUN
inlawrev-3479	570	6	court	court	NOUN
inlawrev-3479	570	7	concluded	conclude	VERB
inlawrev-3479	570	8	that	that	SCONJ
inlawrev-3479	570	9	the	the	DET
inlawrev-3479	570	10	petitioners	petitioner	NOUN
inlawrev-3479	570	11	had	have	AUX
inlawrev-3479	570	12	"	"	PUNCT
inlawrev-3479	570	13	vindicated	vindicate	VERB
inlawrev-3479	570	14	a	a	DET
inlawrev-3479	570	15	constitutional	constitutional	ADJ
inlawrev-3479	570	16	principle	principle	NOUN
inlawrev-3479	570	17	of	of	ADP
inlawrev-3479	570	18	substantial	substantial	ADJ
inlawrev-3479	570	19	importance	importance	NOUN
inlawrev-3479	570	20	.	.	PUNCT
inlawrev-3479	570	21	"	"	PUNCT
inlawrev-3479	571	1	194	194	NUM
inlawrev-3479	571	2	the	the	DET
inlawrev-3479	571	3	court	court	NOUN
inlawrev-3479	571	4	determined	determine	VERB
inlawrev-3479	571	5	that	that	SCONJ
inlawrev-3479	571	6	the	the	DET
inlawrev-3479	571	7	burden	burden	NOUN
inlawrev-3479	571	8	on	on	ADP
inlawrev-3479	571	9	the	the	DET
inlawrev-3479	571	10	petitioners	petitioner	NOUN
inlawrev-3479	571	11	'	'	PART
inlawrev-3479	571	12	time	time	NOUN
inlawrev-3479	571	13	and	and	CCONJ
inlawrev-3479	571	14	resources	resource	NOUN
inlawrev-3479	571	15	in	in	ADP
inlawrev-3479	571	16	prosecuting	prosecute	VERB
inlawrev-3479	571	17	their	their	PRON
inlawrev-3479	571	18	constitutional	constitutional	ADJ
inlawrev-3479	571	19	challenge	challenge	NOUN
inlawrev-3479	571	20	over	over	ADP
inlawrev-3479	571	21	the	the	DET
inlawrev-3479	571	22	past	past	ADJ
inlawrev-3479	571	23	seven	seven	NUM
inlawrev-3479	571	24	years	year	NOUN
inlawrev-3479	571	25	had	have	AUX
inlawrev-3479	571	26	been	be	AUX
inlawrev-3479	571	27	immense	immense	ADJ
inlawrev-3479	571	28	.	.	PUNCT
inlawrev-3479	572	1	195	195	NUM
inlawrev-3479	572	2	the	the	DET
inlawrev-3479	572	3	court	court	NOUN
inlawrev-3479	572	4	recognized	recognize	VERB
inlawrev-3479	572	5	that	that	SCONJ
inlawrev-3479	572	6	the	the	DET
inlawrev-3479	572	7	petitioners	petitioner	NOUN
inlawrev-3479	572	8	were	be	AUX
inlawrev-3479	572	9	represented	represent	VERB
inlawrev-3479	572	10	by	by	ADP
inlawrev-3479	572	11	the	the	DET
inlawrev-3479	572	12	not	not	PART
inlawrev-3479	572	13	-	-	PUNCT
inlawrev-3479	572	14	for	for	ADP
inlawrev-3479	572	15	-	-	PUNCT
inlawrev-3479	572	16	profit	profit	NOUN
inlawrev-3479	572	17	indiana	indiana	PROPN
inlawrev-3479	572	18	civil	civil	PROPN
inlawrev-3479	572	19	liberties	liberties	PROPN
inlawrev-3479	572	20	union	union	PROPN
inlawrev-3479	572	21	(	(	PUNCT
inlawrev-3479	572	22	iclu	iclu	PROPN
inlawrev-3479	572	23	)	)	PUNCT
inlawrev-3479	572	24	and	and	CCONJ
inlawrev-3479	572	25	four	four	NUM
inlawrev-3479	572	26	private	private	ADJ
inlawrev-3479	572	27	attorneys	attorney	NOUN
inlawrev-3479	572	28	who	who	PRON
inlawrev-3479	572	29	had	have	AUX
inlawrev-3479	572	30	not	not	PART
inlawrev-3479	572	31	collected	collect	VERB
inlawrev-3479	572	32	any	any	DET
inlawrev-3479	572	33	fees	fee	NOUN
inlawrev-3479	572	34	from	from	ADP
inlawrev-3479	572	35	the	the	DET
inlawrev-3479	572	36	petitioners	petitioner	NOUN
inlawrev-3479	572	37	,	,	PUNCT
inlawrev-3479	572	38	but	but	CCONJ
inlawrev-3479	572	39	had	have	AUX
inlawrev-3479	572	40	incurred	incur	VERB
inlawrev-3479	572	41	more	more	ADJ
inlawrev-3479	572	42	than	than	ADP
inlawrev-3479	572	43	sixty	sixty	NUM
inlawrev-3479	572	44	thousand	thousand	NUM
inlawrev-3479	572	45	dollars	dollar	NOUN
inlawrev-3479	572	46	in	in	ADP
inlawrev-3479	572	47	out	out	ADP
inlawrev-3479	572	48	-	-	PUNCT
inlawrev-3479	572	49	of	of	ADP
inlawrev-3479	572	50	-	-	PUNCT
inlawrev-3479	572	51	pocket	pocket	NOUN
inlawrev-3479	572	52	expenses	expense	NOUN
inlawrev-3479	572	53	.	.	PUNCT
inlawrev-3479	573	1	196	196	NUM
inlawrev-3479	573	2	the	the	DET
inlawrev-3479	573	3	court	court	NOUN
inlawrev-3479	573	4	concluded	conclude	VERB
inlawrev-3479	573	5	that	that	SCONJ
inlawrev-3479	573	6	to	to	PART
inlawrev-3479	573	7	dismiss	dismiss	VERB
inlawrev-3479	573	8	the	the	DET
inlawrev-3479	573	9	burden	burden	NOUN
inlawrev-3479	573	10	ofthe	ofthe	NOUN
inlawrev-3479	573	11	iclu	iclu	NOUN
inlawrev-3479	573	12	in	in	ADP
inlawrev-3479	573	13	many	many	ADJ
inlawrev-3479	573	14	instances	instance	NOUN
inlawrev-3479	573	15	"	"	PUNCT
inlawrev-3479	573	16	would	would	AUX
inlawrev-3479	573	17	trivialize	trivialize	VERB
inlawrev-3479	573	18	the	the	DET
inlawrev-3479	573	19	efforts	effort	NOUN
inlawrev-3479	573	20	of	of	ADP
inlawrev-3479	573	21	counsel	counsel	NOUN
inlawrev-3479	573	22	in	in	ADP
inlawrev-3479	573	23	enforcing	enforce	VERB
inlawrev-3479	573	24	the	the	DET
inlawrev-3479	573	25	state	state	NOUN
inlawrev-3479	573	26	constitution	constitution	NOUN
inlawrev-3479	573	27	and	and	CCONJ
inlawrev-3479	573	28	would	would	AUX
inlawrev-3479	573	29	ignore	ignore	VERB
inlawrev-3479	573	30	the	the	DET
inlawrev-3479	573	31	fact	fact	NOUN
inlawrev-3479	573	32	that	that	SCONJ
inlawrev-3479	573	33	,	,	PUNCT
inlawrev-3479	573	34	in	in	ADP
inlawrev-3479	573	35	many	many	ADJ
inlawrev-3479	573	36	instances	instance	NOUN
inlawrev-3479	573	37	,	,	PUNCT
inlawrev-3479	573	38	only	only	ADV
inlawrev-3479	573	39	public	public	ADJ
inlawrev-3479	573	40	interest	interest	NOUN
inlawrev-3479	573	41	firms	firm	NOUN
inlawrev-3479	573	42	or	or	CCONJ
inlawrev-3479	573	43	entities	entity	NOUN
inlawrev-3479	573	44	are	be	AUX
inlawrev-3479	573	45	prepared	prepare	VERB
inlawrev-3479	573	46	for	for	ADP
inlawrev-3479	573	47	and	and	CCONJ
inlawrev-3479	573	48	willing	willing	ADJ
inlawrev-3479	573	49	to	to	PART
inlawrev-3479	573	50	challenge	challenge	VERB
inlawrev-3479	573	51	constitutional	constitutional	ADJ
inlawrev-3479	573	52	violations	violation	NOUN
inlawrev-3479	573	53	.	.	PUNCT
inlawrev-3479	573	54	"	"	PUNCT
inlawrev-3479	574	1	197	197	NUM
inlawrev-3479	574	2	second	second	ADJ
inlawrev-3479	574	3	,	,	PUNCT
inlawrev-3479	574	4	the	the	DET
inlawrev-3479	574	5	court	court	NOUN
inlawrev-3479	574	6	observed	observe	VERB
inlawrev-3479	574	7	that	that	SCONJ
inlawrev-3479	574	8	the	the	DET
inlawrev-3479	574	9	supreme	supreme	PROPN
inlawrev-3479	574	10	court	court	PROPN
inlawrev-3479	574	11	's	's	PART
inlawrev-3479	574	12	opinion	opinion	NOUN
inlawrev-3479	574	13	underscored	underscore	VERB
inlawrev-3479	574	14	the	the	DET
inlawrev-3479	574	15	need	need	NOUN
inlawrev-3479	574	16	for	for	ADP
inlawrev-3479	574	17	private	private	ADJ
inlawrev-3479	574	18	enforcement	enforcement	NOUN
inlawrev-3479	574	19	in	in	ADP
inlawrev-3479	574	20	the	the	DET
inlawrev-3479	574	21	case	case	NOUN
inlawrev-3479	574	22	when	when	SCONJ
inlawrev-3479	574	23	the	the	DET
inlawrev-3479	574	24	supreme	supreme	PROPN
inlawrev-3479	574	25	court	court	PROPN
inlawrev-3479	574	26	concluded	conclude	VERB
inlawrev-3479	574	27	that	that	SCONJ
inlawrev-3479	574	28	the	the	DET
inlawrev-3479	574	29	property	property	NOUN
inlawrev-3479	574	30	taxation	taxation	NOUN
inlawrev-3479	574	31	clause	clause	NOUN
inlawrev-3479	574	32	did	do	AUX
inlawrev-3479	574	33	not	not	PART
inlawrev-3479	574	34	"	"	PUNCT
inlawrev-3479	574	35	create	create	VERB
inlawrev-3479	574	36	a	a	DET
inlawrev-3479	574	37	personal	personal	ADJ
inlawrev-3479	574	38	,	,	PUNCT
inlawrev-3479	574	39	substantive	substantive	ADJ
inlawrev-3479	574	40	right	right	NOUN
inlawrev-3479	574	41	of	of	ADP
inlawrev-3479	574	42	uniformity	uniformity	NOUN
inlawrev-3479	574	43	and	and	CCONJ
inlawrev-3479	574	44	equality	equality	NOUN
inlawrev-3479	574	45	.	.	PUNCT
inlawrev-3479	574	46	...	...	PUNCT
inlawrev-3479	575	1	it	it	PRON
inlawrev-3479	575	2	does	do	AUX
inlawrev-3479	575	3	not	not	PART
inlawrev-3479	575	4	establish	establish	VERB
inlawrev-3479	575	5	an	an	DET
inlawrev-3479	575	6	entitlement	entitlement	NOUN
inlawrev-3479	575	7	to	to	ADP
inlawrev-3479	575	8	individual	individual	ADJ
inlawrev-3479	575	9	assessments	assessment	NOUN
inlawrev-3479	575	10	for	for	ADP
inlawrev-3479	575	11	abstract	abstract	ADJ
inlawrev-3479	575	12	evaluation	evaluation	NOUN
inlawrev-3479	575	13	ofproperty	ofproperty	NOUN
inlawrev-3479	575	14	wealth	wealth	NOUN
inlawrev-3479	575	15	,	,	PUNCT
inlawrev-3479	575	16	nor	nor	CCONJ
inlawrev-3479	575	17	does	do	AUX
inlawrev-3479	575	18	it	it	PRON
inlawrev-3479	575	19	mandate	mandate	VERB
inlawrev-3479	575	20	the	the	DET
inlawrev-3479	575	21	consideration	consideration	NOUN
inlawrev-3479	575	22	of	of	ADP
inlawrev-3479	575	23	independent	independent	ADJ
inlawrev-3479	575	24	property	property	NOUN
inlawrev-3479	575	25	wealth	wealth	NOUN
inlawrev-3479	575	26	evidence	evidence	NOUN
inlawrev-3479	575	27	in	in	ADP
inlawrev-3479	575	28	individual	individual	ADJ
inlawrev-3479	575	29	assessments	assessment	NOUN
inlawrev-3479	575	30	or	or	CCONJ
inlawrev-3479	575	31	tax	tax	NOUN
inlawrev-3479	575	32	appeals	appeal	NOUN
inlawrev-3479	575	33	.	.	PUNCT
inlawrev-3479	575	34	"	"	PUNCT
inlawrev-3479	576	1	198	198	NUM
inlawrev-3479	576	2	third	third	ADJ
inlawrev-3479	576	3	,	,	PUNCT
inlawrev-3479	576	4	the	the	DET
inlawrev-3479	576	5	tax	tax	NOUN
inlawrev-3479	576	6	court	court	NOUN
inlawrev-3479	576	7	found	find	VERB
inlawrev-3479	576	8	that	that	SCONJ
inlawrev-3479	576	9	all	all	DET
inlawrev-3479	576	10	indiana	indiana	PROPN
inlawrev-3479	576	11	citizens	citizen	NOUN
inlawrev-3479	576	12	,	,	PUNCT
inlawrev-3479	576	13	either	either	CCONJ
inlawrev-3479	576	14	directly	directly	ADV
inlawrev-3479	576	15	or	or	CCONJ
inlawrev-3479	576	16	indirectly	indirectly	ADV
inlawrev-3479	576	17	,	,	PUNCT
inlawrev-3479	576	18	would	would	AUX
inlawrev-3479	576	19	potentially	potentially	ADV
inlawrev-3479	576	20	benefit	benefit	VERB
inlawrev-3479	576	21	from	from	ADP
inlawrev-3479	576	22	the	the	DET
inlawrev-3479	576	23	outcome	outcome	NOUN
inlawrev-3479	576	24	ofthis	ofthi	VERB
inlawrev-3479	576	25	case	case	NOUN
inlawrev-3479	576	26	.	.	PUNCT
inlawrev-3479	577	1	199	199	NUM
inlawrev-3479	577	2	the	the	DET
inlawrev-3479	577	3	tax	tax	NOUN
inlawrev-3479	577	4	court	court	NOUN
inlawrev-3479	577	5	agreed	agree	VERB
inlawrev-3479	577	6	with	with	ADP
inlawrev-3479	577	7	the	the	DET
inlawrev-3479	577	8	petitioners	petitioner	NOUN
inlawrev-3479	577	9	and	and	CCONJ
inlawrev-3479	577	10	found	find	VERB
inlawrev-3479	577	11	that	that	SCONJ
inlawrev-3479	577	12	the	the	DET
inlawrev-3479	577	13	benefits	benefit	NOUN
inlawrev-3479	577	14	of	of	ADP
inlawrev-3479	577	15	the	the	DET
inlawrev-3479	577	16	litigation	litigation	NOUN
inlawrev-3479	577	17	include	include	VERB
inlawrev-3479	577	18	:	:	PUNCT
inlawrev-3479	577	19	"	"	PUNCT
inlawrev-3479	577	20	(	(	PUNCT
inlawrev-3479	577	21	1	1	X
inlawrev-3479	577	22	)	)	PUNCT
inlawrev-3479	577	23	an	an	DET
inlawrev-3479	577	24	end	end	NOUN
inlawrev-3479	577	25	to	to	ADP
inlawrev-3479	577	26	arbitrary	arbitrary	ADJ
inlawrev-3479	577	27	assessments	assessment	NOUN
inlawrev-3479	577	28	;	;	PUNCT
inlawrev-3479	577	29	(	(	PUNCT
inlawrev-3479	577	30	2	2	X
inlawrev-3479	577	31	)	)	PUNCT
inlawrev-3479	577	32	abandonment	abandonment	NOUN
inlawrev-3479	577	33	of	of	ADP
inlawrev-3479	577	34	a	a	DET
inlawrev-3479	577	35	self	self	NOUN
inlawrev-3479	577	36	-	-	PUNCT
inlawrev-3479	577	37	referential	referential	ADJ
inlawrev-3479	577	38	system	system	NOUN
inlawrev-3479	577	39	in	in	ADP
inlawrev-3479	577	40	favor	favor	NOUN
inlawrev-3479	577	41	of	of	ADP
inlawrev-3479	577	42	one	one	NOUN
inlawrev-3479	577	43	using	use	VERB
inlawrev-3479	577	44	objectively	objectively	ADV
inlawrev-3479	577	45	verifiable	verifiable	ADJ
inlawrev-3479	577	46	data	datum	NOUN
inlawrev-3479	577	47	;	;	PUNCT
inlawrev-3479	577	48	(	(	PUNCT
inlawrev-3479	577	49	3	3	X
inlawrev-3479	577	50	)	)	PUNCT
inlawrev-3479	577	51	greater	great	ADJ
inlawrev-3479	577	52	accuracy	accuracy	NOUN
inlawrev-3479	577	53	ofassessments	ofassessment	NOUN
inlawrev-3479	577	54	;	;	PUNCT
inlawrev-3479	577	55	(	(	PUNCT
inlawrev-3479	577	56	4	4	X
inlawrev-3479	577	57	)	)	PUNCT
inlawrev-3479	577	58	equality	equality	NOUN
inlawrev-3479	577	59	of	of	ADP
inlawrev-3479	577	60	assessments	assessment	NOUN
inlawrev-3479	577	61	among	among	ADP
inlawrev-3479	577	62	variousjurisdictions	variousjurisdiction	NOUN
inlawrev-3479	577	63	throughout	throughout	ADP
inlawrev-3479	577	64	the	the	DET
inlawrev-3479	577	65	state	state	NOUN
inlawrev-3479	577	66	;	;	PUNCT
inlawrev-3479	577	67	(	(	PUNCT
inlawrev-3479	577	68	5	5	X
inlawrev-3479	577	69	)	)	PUNCT
inlawrev-3479	577	70	equality	equality	NOUN
inlawrev-3479	577	71	oftaxation	oftaxation	NOUN
inlawrev-3479	577	72	among	among	ADP
inlawrev-3479	577	73	various	various	ADJ
inlawrev-3479	577	74	classes	class	NOUN
inlawrev-3479	577	75	ofproperty	ofproperty	NOUN
inlawrev-3479	577	76	;	;	PUNCT
inlawrev-3479	577	77	(	(	PUNCT
inlawrev-3479	577	78	6	6	X
inlawrev-3479	577	79	)	)	PUNCT
inlawrev-3479	577	80	improved	improved	ADJ
inlawrev-3479	577	81	assessment	assessment	NOUN
inlawrev-3479	577	82	appeals	appeal	NOUN
inlawrev-3479	577	83	;	;	PUNCT
inlawrev-3479	577	84	and	and	CCONJ
inlawrev-3479	577	85	(	(	PUNCT
inlawrev-3479	577	86	7	7	X
inlawrev-3479	577	87	)	)	PUNCT
inlawrev-3479	577	88	equity	equity	NOUN
inlawrev-3479	577	89	for	for	ADP
inlawrev-3479	577	90	191	191	NUM
inlawrev-3479	577	91	.	.	PUNCT
inlawrev-3479	578	1	i	i	PRON
inlawrev-3479	578	2	d.	d.	PROPN
inlawrev-3479	578	3	1	1	NUM
inlawrev-3479	578	4	92	92	NUM
inlawrev-3479	578	5	.	.	PUNCT
inlawrev-3479	579	1	see	see	VERB
inlawrev-3479	579	2	i	i	PRON
inlawrev-3479	579	3	d.	d.	PROPN
inlawrev-3479	579	4	one	one	NUM
inlawrev-3479	579	5	court	court	NOUN
inlawrev-3479	579	6	stated	state	VERB
inlawrev-3479	579	7	:	:	PUNCT
inlawrev-3479	579	8	"	"	PUNCT
inlawrev-3479	579	9	we	we	PRON
inlawrev-3479	579	10	see	see	VERB
inlawrev-3479	579	11	nothing	nothing	PRON
inlawrev-3479	579	12	in	in	ADP
inlawrev-3479	579	13	the	the	DET
inlawrev-3479	579	14	record	record	NOUN
inlawrev-3479	579	15	which	which	PRON
inlawrev-3479	579	16	would	would	AUX
inlawrev-3479	579	17	indicate	indicate	VERB
inlawrev-3479	579	18	that	that	SCONJ
inlawrev-3479	579	19	[	[	X
inlawrev-3479	579	20	the	the	DET
inlawrev-3479	579	21	exception	exception	NOUN
inlawrev-3479	579	22	]	]	PUNCT
inlawrev-3479	579	23	would	would	AUX
inlawrev-3479	579	24	apply	apply	VERB
inlawrev-3479	579	25	in	in	ADP
inlawrev-3479	579	26	this	this	DET
inlawrev-3479	579	27	case	case	NOUN
inlawrev-3479	579	28	.	.	PUNCT
inlawrev-3479	579	29	"	"	PUNCT
inlawrev-3479	580	1	i	i	PRON
inlawrev-3479	580	2	d.	d.	PROPN
inlawrev-3479	580	3	(	(	PUNCT
inlawrev-3479	580	4	quoting	quote	VERB
inlawrev-3479	580	5	downing	down	VERB
inlawrev-3479	580	6	v.	v.	ADP
inlawrev-3479	580	7	city	city	PROPN
inlawrev-3479	580	8	ofcolumbus	ofcolumbus	NOUN
inlawrev-3479	580	9	,	,	PUNCT
inlawrev-3479	580	10	505	505	NUM
inlawrev-3479	580	11	n.e.2d	n.e.2d	NOUN
inlawrev-3479	580	12	841	841	NUM
inlawrev-3479	580	13	,	,	PUNCT
inlawrev-3479	580	14	845	845	NUM
inlawrev-3479	580	15	(	(	PUNCT
inlawrev-3479	580	16	ind	ind	NOUN
inlawrev-3479	580	17	.	.	PUNCT
inlawrev-3479	581	1	ct	ct	PROPN
inlawrev-3479	581	2	.	.	PUNCT
inlawrev-3479	582	1	app	app	PROPN
inlawrev-3479	582	2	.	.	PROPN
inlawrev-3479	582	3	1987	1987	NUM
inlawrev-3479	582	4	)	)	PUNCT
inlawrev-3479	582	5	)	)	PUNCT
inlawrev-3479	582	6	.	.	PUNCT
inlawrev-3479	583	1	the	the	DET
inlawrev-3479	583	2	other	other	ADJ
inlawrev-3479	583	3	stated	state	VERB
inlawrev-3479	583	4	:	:	PUNCT
inlawrev-3479	583	5	"	"	PUNCT
inlawrev-3479	583	6	here	here	ADV
inlawrev-3479	583	7	,	,	PUNCT
inlawrev-3479	583	8	there	there	PRON
inlawrev-3479	583	9	is	be	VERB
inlawrev-3479	583	10	no	no	DET
inlawrev-3479	583	11	basis	basis	NOUN
inlawrev-3479	583	12	for	for	ADP
inlawrev-3479	583	13	an	an	DET
inlawrev-3479	583	14	award	award	NOUN
inlawrev-3479	583	15	of	of	ADP
inlawrev-3479	583	16	attorney	attorney	NOUN
inlawrev-3479	583	17	fees	fee	NOUN
inlawrev-3479	583	18	or	or	CCONJ
inlawrev-3479	583	19	costs	cost	NOUN
inlawrev-3479	583	20	.	.	PUNCT
inlawrev-3479	583	21	"	"	PUNCT
inlawrev-3479	584	1	i	i	PRON
inlawrev-3479	584	2	d.	d.	PROPN
inlawrev-3479	584	3	(	(	PUNCT
inlawrev-3479	584	4	quoting	quote	VERB
inlawrev-3479	584	5	morgan	morgan	PROPN
inlawrev-3479	584	6	county	county	PROPN
inlawrev-3479	584	7	v.	v.	ADP
inlawrev-3479	584	8	ferguson	ferguson	PROPN
inlawrev-3479	584	9	,	,	PUNCT
inlawrev-3479	584	10	71	71	NUM
inlawrev-3479	584	11	2	2	NUM
inlawrev-3479	584	12	n.e.2d	n.e.2d	NOUN
inlawrev-3479	584	13	1038	1038	NUM
inlawrev-3479	584	14	,	,	PUNCT
inlawrev-3479	584	15	1045	1045	NUM
inlawrev-3479	584	16	(	(	PUNCT
inlawrev-3479	584	17	ind	ind	NOUN
inlawrev-3479	584	18	.	.	PUNCT
inlawrev-3479	585	1	ct	ct	PROPN
inlawrev-3479	585	2	.	.	PUNCT
inlawrev-3479	586	1	app	app	PROPN
inlawrev-3479	586	2	.	.	PROPN
inlawrev-3479	586	3	1999	1999	NUM
inlawrev-3479	586	4	)	)	PUNCT
inlawrev-3479	586	5	)	)	PUNCT
inlawrev-3479	586	6	.	.	PUNCT
inlawrev-3479	587	1	193	193	NUM
inlawrev-3479	587	2	.	.	PUNCT
inlawrev-3479	587	3	see	see	VERB
inlawrev-3479	587	4	i	i	PRON
inlawrev-3479	587	5	d.	d.	PROPN
inlawrev-3479	587	6	194	194	NUM
inlawrev-3479	587	7	.	.	PUNCT
inlawrev-3479	588	1	i	i	PRON
inlawrev-3479	588	2	d.	d.	PROPN
inlawrev-3479	588	3	195	195	NUM
inlawrev-3479	588	4	.	.	PUNCT
inlawrev-3479	589	1	see	see	VERB
inlawrev-3479	589	2	i	i	PRON
inlawrev-3479	589	3	d.	d.	PROPN
inlawrev-3479	589	4	at	at	ADP
inlawrev-3479	589	5	257	257	NUM
inlawrev-3479	589	6	.	.	NOUN
inlawrev-3479	589	7	196	196	NUM
inlawrev-3479	589	8	.	.	PUNCT
inlawrev-3479	590	1	see	see	VERB
inlawrev-3479	590	2	i	i	PRON
inlawrev-3479	590	3	d.	d.	PROPN
inlawrev-3479	590	4	at	at	ADP
inlawrev-3479	590	5	258	258	NUM
inlawrev-3479	590	6	.	.	PUNCT
inlawrev-3479	590	7	1	1	NUM
inlawrev-3479	590	8	97	97	NUM
inlawrev-3479	590	9	.	.	PUNCT
inlawrev-3479	591	1	i	i	PRON
inlawrev-3479	591	2	d	d	PROPN
inlawrev-3479	591	3	at	at	ADP
inlawrev-3479	591	4	259	259	NUM
inlawrev-3479	591	5	(	(	PUNCT
inlawrev-3479	591	6	citing	cite	VERB
inlawrev-3479	591	7	serrano	serrano	PROPN
inlawrev-3479	591	8	v.	v.	ADP
inlawrev-3479	591	9	priest	priest	NOUN
inlawrev-3479	591	10	,	,	PUNCT
inlawrev-3479	591	11	569	569	NUM
inlawrev-3479	591	12	p.2d	p.2d	NUM
inlawrev-3479	591	13	1	1	NUM
inlawrev-3479	591	14	3	3	NUM
inlawrev-3479	591	15	1	1	NUM
inlawrev-3479	591	16	0	0	NUM
inlawrev-3479	591	17	,	,	PUNCT
inlawrev-3479	591	18	1	1	NUM
inlawrev-3479	591	19	3	3	NUM
inlawrev-3479	591	20	1	1	NUM
inlawrev-3479	591	21	6	6	NUM
inlawrev-3479	591	22	(	(	PUNCT
inlawrev-3479	591	23	cal	cal	NUM
inlawrev-3479	591	24	.	.	PUNCT
inlawrev-3479	591	25	1	1	NUM
inlawrev-3479	591	26	997	997	NUM
inlawrev-3479	591	27	)	)	PUNCT
inlawrev-3479	591	28	(	(	PUNCT
inlawrev-3479	591	29	"	"	PUNCT
inlawrev-3479	591	30	stating	state	VERB
inlawrev-3479	591	31	that	that	DET
inlawrev-3479	591	32	denial	denial	NOUN
inlawrev-3479	591	33	of	of	ADP
inlawrev-3479	591	34	fees	fee	NOUN
inlawrev-3479	591	35	to	to	ADP
inlawrev-3479	591	36	attorneys	attorney	NOUN
inlawrev-3479	591	37	in	in	ADP
inlawrev-3479	591	38	public	public	ADJ
inlawrev-3479	591	39	interest	interest	NOUN
inlawrev-3479	591	40	firms	firm	NOUN
inlawrev-3479	591	41	would	would	AUX
inlawrev-3479	591	42	be	be	AUX
inlawrev-3479	591	43	'	'	PUNCT
inlawrev-3479	591	44	essentially	essentially	ADV
inlawrev-3479	591	45	inconsistent	inconsistent	ADJ
inlawrev-3479	591	46	'	'	PUNCT
inlawrev-3479	591	47	with	with	ADP
inlawrev-3479	591	48	the	the	DET
inlawrev-3479	591	49	private	private	ADJ
inlawrev-3479	591	50	attorney	attorney	NOUN
inlawrev-3479	591	51	general	general	PROPN
inlawrev-3479	591	52	theory	theory	NOUN
inlawrev-3479	591	53	"	"	PUNCT
inlawrev-3479	591	54	)	)	PUNCT
inlawrev-3479	591	55	)	)	PUNCT
inlawrev-3479	591	56	.	.	PUNCT
inlawrev-3479	592	1	1	1	NUM
inlawrev-3479	592	2	98	98	NUM
inlawrev-3479	592	3	.	.	PUNCT
inlawrev-3479	593	1	i	i	PRON
inlawrev-3479	593	2	d.	d.	PROPN
inlawrev-3479	593	3	(	(	PUNCT
inlawrev-3479	593	4	quoting	quote	VERB
inlawrev-3479	593	5	st	st	PROPN
inlawrev-3479	593	6	.	.	PROPN
inlawrev-3479	593	7	john	john	PROPN
inlawrev-3479	593	8	v	v	PROPN
inlawrev-3479	593	9	,	,	PUNCT
inlawrev-3479	593	10	702	702	NUM
inlawrev-3479	593	11	n.e.2d	n.e.2d	NOUN
inlawrev-3479	593	12	1	1	NUM
inlawrev-3479	593	13	034	034	NUM
inlawrev-3479	593	14	,	,	PUNCT
inlawrev-3479	593	15	1	1	NUM
inlawrev-3479	593	16	040	040	NUM
inlawrev-3479	593	17	(	(	PUNCT
inlawrev-3479	593	18	ind	ind	NOUN
inlawrev-3479	593	19	.	.	PUNCT
inlawrev-3479	593	20	1	1	NUM
inlawrev-3479	593	21	998	998	NUM
inlawrev-3479	593	22	)	)	PUNCT
inlawrev-3479	593	23	)	)	PUNCT
inlawrev-3479	593	24	.	.	PUNCT
inlawrev-3479	594	1	199	199	NUM
inlawrev-3479	594	2	.	.	PUNCT
inlawrev-3479	594	3	see	see	VERB
inlawrev-3479	594	4	i	i	PRON
inlawrev-3479	594	5	d.	d.	PROPN
inlawrev-3479	594	6	1022	1022	NUM
inlawrev-3479	594	7	indiana	indiana	PROPN
inlawrev-3479	594	8	law	law	PROPN
inlawrev-3479	594	9	review	review	NOUN
inlawrev-3479	594	10	[	[	X
inlawrev-3479	594	11	vol	vol	NOUN
inlawrev-3479	594	12	.	.	PUNCT
inlawrev-3479	595	1	34	34	NUM
inlawrev-3479	595	2	:	:	SYM
inlawrev-3479	595	3	1003	1003	NUM
inlawrev-3479	595	4	taxing	tax	VERB
inlawrev-3479	595	5	bodies	body	NOUN
inlawrev-3479	595	6	.	.	PUNCT
inlawrev-3479	595	7	"	"	PUNCT
inlawrev-3479	596	1	200	200	NUM
inlawrev-3479	596	2	since	since	SCONJ
inlawrev-3479	596	3	the	the	DET
inlawrev-3479	596	4	petitioners	petitioner	NOUN
inlawrev-3479	596	5	fulfilled	fulfil	VERB
inlawrev-3479	596	6	the	the	DET
inlawrev-3479	596	7	three	three	NUM
inlawrev-3479	596	8	-	-	PUNCT
inlawrev-3479	596	9	pronged	pronged	ADJ
inlawrev-3479	596	10	serrano	serrano	NOUN
inlawrev-3479	596	11	test	test	NOUN
inlawrev-3479	596	12	,	,	PUNCT
inlawrev-3479	596	13	the	the	DET
inlawrev-3479	596	14	tax	tax	NOUN
inlawrev-3479	596	15	court	court	NOUN
inlawrev-3479	596	16	awarded	award	VERB
inlawrev-3479	596	17	them	they	PRON
inlawrev-3479	596	18	attorneys	attorney	NOUN
inlawrev-3479	596	19	'	'	PART
inlawrev-3479	596	20	fees	fee	NOUN
inlawrev-3479	596	21	under	under	ADP
inlawrev-3479	596	22	the	the	DET
inlawrev-3479	596	23	private	private	ADJ
inlawrev-3479	596	24	attorney	attorney	NOUN
inlawrev-3479	596	25	general	general	ADJ
inlawrev-3479	596	26	exception	exception	NOUN
inlawrev-3479	596	27	.	.	PUNCT
inlawrev-3479	597	1	201	201	NUM
inlawrev-3479	597	2	the	the	DET
inlawrev-3479	597	3	tax	tax	NOUN
inlawrev-3479	597	4	court	court	NOUN
inlawrev-3479	597	5	rejected	reject	VERB
inlawrev-3479	597	6	the	the	DET
inlawrev-3479	597	7	isbtc	isbtc	NOUN
inlawrev-3479	597	8	's	's	PART
inlawrev-3479	597	9	claim	claim	NOUN
inlawrev-3479	597	10	of	of	ADP
inlawrev-3479	597	11	sovereign	sovereign	ADJ
inlawrev-3479	597	12	immunity.202	immunity.202	NOUN
inlawrev-3479	597	13	the	the	DET
inlawrev-3479	597	14	court	court	NOUN
inlawrev-3479	597	15	also	also	ADV
inlawrev-3479	597	16	rejected	reject	VERB
inlawrev-3479	597	17	the	the	DET
inlawrev-3479	597	18	isbtc	isbtc	NOUN
inlawrev-3479	597	19	's	's	PART
inlawrev-3479	597	20	contentions	contention	NOUN
inlawrev-3479	597	21	that	that	SCONJ
inlawrev-3479	597	22	"	"	PUNCT
inlawrev-3479	597	23	fee	fee	NOUN
inlawrev-3479	597	24	-	-	PUNCT
inlawrev-3479	597	25	shifting	shifting	NOUN
inlawrev-3479	597	26	is	be	AUX
inlawrev-3479	597	27	a	a	DET
inlawrev-3479	597	28	legislative	legislative	ADJ
inlawrev-3479	597	29	matter	matter	NOUN
inlawrev-3479	597	30	,	,	PUNCT
inlawrev-3479	597	31	that	that	SCONJ
inlawrev-3479	597	32	the	the	DET
inlawrev-3479	597	33	general	general	ADJ
inlawrev-3479	597	34	assembly	assembly	NOUN
inlawrev-3479	597	35	knows	know	VERB
inlawrev-3479	597	36	how	how	SCONJ
inlawrev-3479	597	37	to	to	PART
inlawrev-3479	597	38	and	and	CCONJ
inlawrev-3479	597	39	has	have	AUX
inlawrev-3479	597	40	enacted	enact	VERB
inlawrev-3479	597	41	numerous	numerous	ADJ
inlawrev-3479	597	42	feeshifting	feeshifting	ADJ
inlawrev-3479	597	43	statutes	statute	NOUN
inlawrev-3479	597	44	and	and	CCONJ
inlawrev-3479	597	45	that	that	SCONJ
inlawrev-3479	597	46	adopting	adopt	VERB
inlawrev-3479	597	47	the	the	DET
inlawrev-3479	597	48	exception	exception	NOUN
inlawrev-3479	597	49	will	will	AUX
inlawrev-3479	597	50	result	result	VERB
inlawrev-3479	597	51	in	in	ADP
inlawrev-3479	597	52	problematic	problematic	ADJ
inlawrev-3479	597	53	ranking	ranking	NOUN
inlawrev-3479	597	54	ofrights	ofright	NOUN
inlawrev-3479	597	55	between	between	ADP
inlawrev-3479	597	56	allegedly	allegedly	ADV
inlawrev-3479	597	57	fee	fee	NOUN
inlawrev-3479	597	58	-	-	PUNCT
inlawrev-3479	597	59	meriting	merit	VERB
inlawrev-3479	597	60	and	and	CCONJ
inlawrev-3479	597	61	non	non	ADJ
inlawrev-3479	597	62	-	-	ADJ
inlawrev-3479	597	63	fee	fee	ADJ
inlawrev-3479	597	64	-	-	PUNCT
inlawrev-3479	597	65	meriting	merit	VERB
inlawrev-3479	597	66	claims	claim	NOUN
inlawrev-3479	597	67	.	.	PUNCT
inlawrev-3479	597	68	"	"	PUNCT
inlawrev-3479	598	1	203	203	NUM
inlawrev-3479	598	2	the	the	DET
inlawrev-3479	598	3	tax	tax	NOUN
inlawrev-3479	598	4	court	court	NOUN
inlawrev-3479	598	5	also	also	ADV
inlawrev-3479	598	6	declared	declare	VERB
inlawrev-3479	598	7	that	that	SCONJ
inlawrev-3479	598	8	it	it	PRON
inlawrev-3479	598	9	would	would	AUX
inlawrev-3479	598	10	not	not	PART
inlawrev-3479	598	11	deny	deny	VERB
inlawrev-3479	598	12	an	an	DET
inlawrev-3479	598	13	appropriate	appropriate	ADJ
inlawrev-3479	598	14	fee	fee	NOUN
inlawrev-3479	598	15	award	award	NOUN
inlawrev-3479	598	16	in	in	ADP
inlawrev-3479	598	17	the	the	DET
inlawrev-3479	598	18	case	case	NOUN
inlawrev-3479	598	19	"	"	PUNCT
inlawrev-3479	598	20	out	out	ADP
inlawrev-3479	598	21	of	of	ADP
inlawrev-3479	598	22	fear	fear	NOUN
inlawrev-3479	598	23	that	that	SCONJ
inlawrev-3479	598	24	it	it	PRON
inlawrev-3479	598	25	will	will	AUX
inlawrev-3479	598	26	be	be	AUX
inlawrev-3479	598	27	asked	ask	VERB
inlawrev-3479	598	28	to	to	PART
inlawrev-3479	598	29	exercise	exercise	VERB
inlawrev-3479	598	30	its	its	PRON
inlawrev-3479	598	31	analytical	analytical	ADJ
inlawrev-3479	598	32	skills	skill	NOUN
inlawrev-3479	598	33	in	in	ADP
inlawrev-3479	598	34	future	future	ADJ
inlawrev-3479	598	35	cases	case	NOUN
inlawrev-3479	598	36	to	to	PART
inlawrev-3479	598	37	determine	determine	VERB
inlawrev-3479	598	38	whether	whether	SCONJ
inlawrev-3479	598	39	those	those	DET
inlawrev-3479	598	40	particular	particular	ADJ
inlawrev-3479	598	41	cases	case	NOUN
inlawrev-3479	598	42	reflect	reflect	VERB
inlawrev-3479	598	43	equally	equally	ADV
inlawrev-3479	598	44	extraordinary	extraordinary	ADJ
inlawrev-3479	598	45	circumstances	circumstance	NOUN
inlawrev-3479	598	46	.	.	PUNCT
inlawrev-3479	598	47	"	"	PUNCT
inlawrev-3479	599	1	204	204	NUM
inlawrev-3479	599	2	finally	finally	ADV
inlawrev-3479	599	3	,	,	PUNCT
inlawrev-3479	599	4	the	the	DET
inlawrev-3479	599	5	court	court	NOUN
inlawrev-3479	599	6	rejected	reject	VERB
inlawrev-3479	599	7	the	the	DET
inlawrev-3479	599	8	isbtc	isbtc	NOUN
inlawrev-3479	599	9	's	's	PART
inlawrev-3479	599	10	contention	contention	NOUN
inlawrev-3479	599	11	that	that	SCONJ
inlawrev-3479	599	12	even	even	ADV
inlawrev-3479	599	13	ifthe	ifthe	PROPN
inlawrev-3479	599	14	private	private	ADJ
inlawrev-3479	599	15	attorney	attorney	PROPN
inlawrev-3479	599	16	general	general	PROPN
inlawrev-3479	599	17	theory	theory	NOUN
inlawrev-3479	599	18	was	be	AUX
inlawrev-3479	599	19	recognized	recognize	VERB
inlawrev-3479	599	20	and	and	CCONJ
inlawrev-3479	599	21	adopted	adopt	VERB
inlawrev-3479	599	22	,	,	PUNCT
inlawrev-3479	599	23	the	the	DET
inlawrev-3479	599	24	theory	theory	NOUN
inlawrev-3479	599	25	did	do	AUX
inlawrev-3479	599	26	not	not	PART
inlawrev-3479	599	27	apply	apply	VERB
inlawrev-3479	599	28	in	in	ADP
inlawrev-3479	599	29	that	that	DET
inlawrev-3479	599	30	case	case	NOUN
inlawrev-3479	599	31	.	.	PUNCT
inlawrev-3479	600	1	205	205	NUM
inlawrev-3479	601	1	nonetheless	nonetheless	ADV
inlawrev-3479	601	2	,	,	PUNCT
inlawrev-3479	601	3	the	the	DET
inlawrev-3479	601	4	court	court	NOUN
inlawrev-3479	601	5	found	find	VERB
inlawrev-3479	601	6	that	that	SCONJ
inlawrev-3479	601	7	a	a	DET
inlawrev-3479	601	8	constitutional	constitutional	ADJ
inlawrev-3479	601	9	taxation	taxation	NOUN
inlawrev-3479	601	10	and	and	CCONJ
inlawrev-3479	601	11	assessment	assessment	NOUN
inlawrev-3479	601	12	system	system	NOUN
inlawrev-3479	601	13	would	would	AUX
inlawrev-3479	601	14	benefit	benefit	VERB
inlawrev-3479	601	15	all	all	DET
inlawrev-3479	601	16	real	real	ADJ
inlawrev-3479	601	17	property	property	NOUN
inlawrev-3479	601	18	taxpayers	taxpayer	NOUN
inlawrev-3479	601	19	,	,	PUNCT
inlawrev-3479	601	20	including	include	VERB
inlawrev-3479	601	21	both	both	CCONJ
inlawrev-3479	601	22	business	business	NOUN
inlawrev-3479	601	23	and	and	CCONJ
inlawrev-3479	601	24	residential	residential	ADJ
inlawrev-3479	601	25	property	property	NOUN
inlawrev-3479	601	26	owners	owner	NOUN
inlawrev-3479	601	27	.	.	PUNCT
inlawrev-3479	602	1	206	206	NUM
inlawrev-3479	602	2	the	the	DET
inlawrev-3479	602	3	court	court	NOUN
inlawrev-3479	602	4	reiterated	reiterate	VERB
inlawrev-3479	602	5	:	:	PUNCT
inlawrev-3479	602	6	"	"	PUNCT
inlawrev-3479	602	7	in	in	ADP
inlawrev-3479	602	8	our	our	PRON
inlawrev-3479	602	9	legal	legal	ADJ
inlawrev-3479	602	10	system	system	NOUN
inlawrev-3479	602	11	,	,	PUNCT
inlawrev-3479	602	12	constitutional	constitutional	ADJ
inlawrev-3479	602	13	rights	right	NOUN
inlawrev-3479	602	14	are	be	AUX
inlawrev-3479	602	15	a	a	DET
inlawrev-3479	602	16	categorical	categorical	ADJ
inlawrev-3479	602	17	imperative	imperative	NOUN
inlawrev-3479	602	18	.	.	PUNCT
inlawrev-3479	602	19	"	"	PUNCT
inlawrev-3479	603	1	207	207	NUM
inlawrev-3479	603	2	in	in	ADP
inlawrev-3479	603	3	sum	sum	NOUN
inlawrev-3479	603	4	,	,	PUNCT
inlawrev-3479	603	5	the	the	DET
inlawrev-3479	603	6	tax	tax	NOUN
inlawrev-3479	603	7	court	court	NOUN
inlawrev-3479	603	8	determined	determine	VERB
inlawrev-3479	603	9	that	that	SCONJ
inlawrev-3479	603	10	the	the	DET
inlawrev-3479	603	11	private	private	ADJ
inlawrev-3479	603	12	attorney	attorney	NOUN
inlawrev-3479	603	13	general	general	ADJ
inlawrev-3479	603	14	exception	exception	NOUN
inlawrev-3479	603	15	should	should	AUX
inlawrev-3479	603	16	be	be	AUX
inlawrev-3479	603	17	recognized	recognize	VERB
inlawrev-3479	603	18	,	,	PUNCT
inlawrev-3479	603	19	and	and	CCONJ
inlawrev-3479	603	20	awarded	award	VERB
inlawrev-3479	603	21	reasonable	reasonable	ADJ
inlawrev-3479	603	22	attorneys	attorney	NOUN
inlawrev-3479	603	23	'	'	PART
inlawrev-3479	603	24	fees	fee	NOUN
inlawrev-3479	603	25	and	and	CCONJ
inlawrev-3479	603	26	costs	cost	NOUN
inlawrev-3479	603	27	to	to	ADP
inlawrev-3479	603	28	the	the	DET
inlawrev-3479	603	29	petitioners	petitioner	NOUN
inlawrev-3479	603	30	.	.	PUNCT
inlawrev-3479	604	1	208	208	NUM
inlawrev-3479	604	2	2	2	NUM
inlawrev-3479	604	3	.	.	X
inlawrev-3479	604	4	rinker	rinker	PROPN
inlawrev-3479	604	5	boat	boat	PROPN
inlawrev-3479	604	6	co.	co.	PROPN
inlawrev-3479	604	7	v.	v.	ADP
inlawrev-3479	604	8	state	state	PROPN
inlawrev-3479	604	9	board	board	PROPN
inlawrev-3479	604	10	oftax	oftax	PROPN
inlawrev-3479	604	11	commissioners.209	commissioners.209	NOUN
inlawrev-3479	604	12	—	—	PUNCT
inlawrev-3479	604	13	rinker	rinker	NOUN
inlawrev-3479	604	14	boat	boat	PROPN
inlawrev-3479	604	15	co.	co.	PROPN
inlawrev-3479	604	16	,	,	PUNCT
inlawrev-3479	604	17	the	the	DET
inlawrev-3479	604	18	owner	owner	NOUN
inlawrev-3479	604	19	of	of	ADP
inlawrev-3479	604	20	a	a	DET
inlawrev-3479	604	21	boat	boat	NOUN
inlawrev-3479	604	22	manufacturing	manufacturing	NOUN
inlawrev-3479	604	23	plant	plant	NOUN
inlawrev-3479	604	24	located	locate	VERB
inlawrev-3479	604	25	in	in	ADP
inlawrev-3479	604	26	kosciusko	kosciusko	PROPN
inlawrev-3479	604	27	county	county	PROPN
inlawrev-3479	604	28	,	,	PUNCT
inlawrev-3479	604	29	indiana	indiana	PROPN
inlawrev-3479	604	30	,	,	PUNCT
inlawrev-3479	604	31	challenged	challenge	VERB
inlawrev-3479	604	32	the	the	DET
inlawrev-3479	604	33	isbtc	isbtc	NOUN
inlawrev-3479	604	34	's	's	PART
inlawrev-3479	604	35	denial	denial	NOUN
inlawrev-3479	604	36	ofadjustments	ofadjustment	NOUN
inlawrev-3479	604	37	in	in	ADP
inlawrev-3479	604	38	assessing	assess	VERB
inlawrev-3479	604	39	real	real	ADJ
inlawrev-3479	604	40	property	property	NOUN
inlawrev-3479	604	41	tax	tax	NOUN
inlawrev-3479	604	42	against	against	ADP
inlawrev-3479	604	43	rinker	rinker	NOUN
inlawrev-3479	604	44	boat	boat	NOUN
inlawrev-3479	604	45	company	company	PROPN
inlawrev-3479	604	46	,	,	PUNCT
inlawrev-3479	604	47	inc	inc	PROPN
inlawrev-3479	604	48	.	.	PROPN
inlawrev-3479	604	49	(	(	PUNCT
inlawrev-3479	604	50	taxpayer	taxpayer	NOUN
inlawrev-3479	604	51	)	)	PUNCT
inlawrev-3479	604	52	.	.	PUNCT
inlawrev-3479	605	1	210	210	NUM
inlawrev-3479	606	1	the	the	DET
inlawrev-3479	606	2	tax	tax	NOUN
inlawrev-3479	606	3	court	court	NOUN
inlawrev-3479	606	4	affirmed	affirm	VERB
inlawrev-3479	606	5	the	the	DET
inlawrev-3479	606	6	final	final	ADJ
inlawrev-3479	606	7	determination	determination	NOUN
inlawrev-3479	606	8	ofthe	ofthe	NOUN
inlawrev-3479	606	9	isbtc	isbtc	NOUN
inlawrev-3479	606	10	in	in	ADP
inlawrev-3479	606	11	part	part	NOUN
inlawrev-3479	606	12	,	,	PUNCT
inlawrev-3479	606	13	reversed	reverse	VERB
inlawrev-3479	606	14	in	in	ADP
inlawrev-3479	606	15	part	part	NOUN
inlawrev-3479	606	16	,	,	PUNCT
inlawrev-3479	606	17	and	and	CCONJ
inlawrev-3479	606	18	remanded	remand	VERB
inlawrev-3479	606	19	the	the	DET
inlawrev-3479	606	20	case	case	NOUN
inlawrev-3479	606	21	to	to	ADP
inlawrev-3479	606	22	the	the	DET
inlawrev-3479	606	23	isbtc	isbtc	NOUN
inlawrev-3479	606	24	for	for	ADP
inlawrev-3479	606	25	a	a	DET
inlawrev-3479	606	26	determination	determination	NOUN
inlawrev-3479	606	27	of	of	ADP
inlawrev-3479	606	28	the	the	DET
inlawrev-3479	606	29	type	type	NOUN
inlawrev-3479	606	30	of	of	ADP
inlawrev-3479	606	31	heating	heating	NOUN
inlawrev-3479	606	32	,	,	PUNCT
inlawrev-3479	606	33	lighting	lighting	NOUN
inlawrev-3479	606	34	,	,	PUNCT
inlawrev-3479	606	35	interior	interior	ADJ
inlawrev-3479	606	36	partitions	partition	NOUN
inlawrev-3479	606	37	,	,	PUNCT
inlawrev-3479	606	38	and	and	CCONJ
inlawrev-3479	606	39	exterior	exterior	ADJ
inlawrev-3479	606	40	walls	wall	NOUN
inlawrev-3479	606	41	(	(	PUNCT
inlawrev-3479	606	42	ofwhich	ofwhich	ADP
inlawrev-3479	606	43	the	the	DET
inlawrev-3479	606	44	taxpayer	taxpayer	NOUN
inlawrev-3479	606	45	's	's	PART
inlawrev-3479	606	46	building	building	NOUN
inlawrev-3479	606	47	consisted	consist	VERB
inlawrev-3479	606	48	)	)	PUNCT
inlawrev-3479	606	49	and	and	CCONJ
inlawrev-3479	606	50	for	for	ADP
inlawrev-3479	606	51	a	a	DET
inlawrev-3479	606	52	determination	determination	NOUN
inlawrev-3479	606	53	of	of	ADP
inlawrev-3479	606	54	the	the	DET
inlawrev-3479	606	55	appropriate	appropriate	ADJ
inlawrev-3479	606	56	obsolescence	obsolescence	NOUN
inlawrev-3479	606	57	factor	factor	NOUN
inlawrev-3479	606	58	to	to	PART
inlawrev-3479	606	59	be	be	AUX
inlawrev-3479	606	60	applied	apply	VERB
inlawrev-3479	606	61	to	to	ADP
inlawrev-3479	606	62	the	the	DET
inlawrev-3479	606	63	taxpayer	taxpayer	NOUN
inlawrev-3479	606	64	's	's	PART
inlawrev-3479	606	65	building	building	NOUN
inlawrev-3479	606	66	.	.	PUNCT
inlawrev-3479	607	1	211	211	NUM
inlawrev-3479	607	2	the	the	DET
inlawrev-3479	607	3	first	first	ADJ
inlawrev-3479	607	4	issue	issue	NOUN
inlawrev-3479	607	5	the	the	DET
inlawrev-3479	607	6	tax	tax	NOUN
inlawrev-3479	607	7	court	court	NOUN
inlawrev-3479	607	8	addressed	address	VERB
inlawrev-3479	607	9	was	be	AUX
inlawrev-3479	607	10	the	the	DET
inlawrev-3479	607	11	isbtc	isbtc	NOUN
inlawrev-3479	607	12	's	's	PART
inlawrev-3479	607	13	contention	contention	NOUN
inlawrev-3479	607	14	that	that	SCONJ
inlawrev-3479	607	15	the	the	DET
inlawrev-3479	607	16	200	200	NUM
inlawrev-3479	607	17	.	.	PUNCT
inlawrev-3479	608	1	i	i	PRON
inlawrev-3479	608	2	d.	d.	PROPN
inlawrev-3479	608	3	at	at	ADP
inlawrev-3479	608	4	259	259	NUM
inlawrev-3479	608	5	-	-	SYM
inlawrev-3479	608	6	60	60	NUM
inlawrev-3479	608	7	.	.	PUNCT
inlawrev-3479	609	1	201	201	NUM
inlawrev-3479	609	2	.	.	PUNCT
inlawrev-3479	610	1	see	see	VERB
inlawrev-3479	610	2	i	i	PRON
inlawrev-3479	610	3	d.	d.	PROPN
inlawrev-3479	610	4	at	at	ADP
inlawrev-3479	610	5	260	260	NUM
inlawrev-3479	610	6	.	.	PUNCT
inlawrev-3479	611	1	202	202	NUM
inlawrev-3479	611	2	.	.	PUNCT
inlawrev-3479	612	1	see	see	VERB
inlawrev-3479	612	2	i	i	PRON
inlawrev-3479	612	3	d.	d.	PROPN
inlawrev-3479	612	4	the	the	DET
inlawrev-3479	612	5	isbtc	isbtc	PROPN
inlawrev-3479	612	6	cited	cite	VERB
inlawrev-3479	612	7	article	article	NOUN
inlawrev-3479	612	8	x	x	NOUN
inlawrev-3479	612	9	,	,	PUNCT
inlawrev-3479	612	10	section	section	NOUN
inlawrev-3479	612	11	three	three	NUM
inlawrev-3479	612	12	,	,	PUNCT
inlawrev-3479	612	13	of	of	ADP
inlawrev-3479	612	14	the	the	DET
inlawrev-3479	612	15	indiana	indiana	PROPN
inlawrev-3479	612	16	constitution	constitution	PROPN
inlawrev-3479	612	17	,	,	PUNCT
inlawrev-3479	612	18	which	which	PRON
inlawrev-3479	612	19	provides	provide	VERB
inlawrev-3479	612	20	:	:	PUNCT
inlawrev-3479	612	21	"	"	PUNCT
inlawrev-3479	612	22	no	no	DET
inlawrev-3479	612	23	money	money	NOUN
inlawrev-3479	612	24	shall	shall	AUX
inlawrev-3479	612	25	be	be	AUX
inlawrev-3479	612	26	drawn	draw	VERB
inlawrev-3479	612	27	from	from	ADP
inlawrev-3479	612	28	the	the	DET
inlawrev-3479	612	29	treasury	treasury	NOUN
inlawrev-3479	612	30	,	,	PUNCT
inlawrev-3479	612	31	but	but	CCONJ
inlawrev-3479	612	32	in	in	ADP
inlawrev-3479	612	33	pursuance	pursuance	NOUN
inlawrev-3479	612	34	of	of	ADP
inlawrev-3479	612	35	appropriations	appropriation	NOUN
inlawrev-3479	612	36	made	make	VERB
inlawrev-3479	612	37	by	by	ADP
inlawrev-3479	612	38	law	law	NOUN
inlawrev-3479	612	39	.	.	PUNCT
inlawrev-3479	612	40	"	"	PUNCT
inlawrev-3479	613	1	i	i	PRON
inlawrev-3479	613	2	d	d	PROPN
inlawrev-3479	613	3	203	203	NUM
inlawrev-3479	613	4	.	.	PUNCT
inlawrev-3479	613	5	mat	mat	PROPN
inlawrev-3479	613	6	261	261	NUM
inlawrev-3479	613	7	.	.	PUNCT
inlawrev-3479	614	1	204	204	NUM
inlawrev-3479	614	2	.	.	PUNCT
inlawrev-3479	615	1	i	i	PRON
inlawrev-3479	615	2	d	d	PROPN
inlawrev-3479	615	3	at	at	ADP
inlawrev-3479	615	4	263	263	NUM
inlawrev-3479	615	5	.	.	PUNCT
inlawrev-3479	616	1	205	205	NUM
inlawrev-3479	616	2	.	.	PUNCT
inlawrev-3479	617	1	see	see	VERB
inlawrev-3479	617	2	i	i	PRON
inlawrev-3479	617	3	d.	d.	PROPN
inlawrev-3479	617	4	206	206	NUM
inlawrev-3479	617	5	.	.	PUNCT
inlawrev-3479	618	1	see	see	VERB
inlawrev-3479	618	2	i	i	PROPN
inlawrev-3479	618	3	d	d	PROPN
inlawrev-3479	618	4	207	207	NUM
inlawrev-3479	618	5	.	.	PUNCT
inlawrev-3479	619	1	i	i	PRON
inlawrev-3479	619	2	d.	d.	PROPN
inlawrev-3479	619	3	at	at	ADP
inlawrev-3479	619	4	263	263	NUM
inlawrev-3479	619	5	-	-	SYM
inlawrev-3479	619	6	264	264	NUM
inlawrev-3479	619	7	(	(	PUNCT
inlawrev-3479	619	8	citation	citation	NOUN
inlawrev-3479	619	9	omitted	omit	VERB
inlawrev-3479	619	10	)	)	PUNCT
inlawrev-3479	619	11	.	.	PUNCT
inlawrev-3479	620	1	208	208	NUM
inlawrev-3479	620	2	.	.	PUNCT
inlawrev-3479	620	3	see	see	VERB
inlawrev-3479	620	4	i	i	PRON
inlawrev-3479	620	5	d.	d.	PROPN
inlawrev-3479	620	6	209	209	NUM
inlawrev-3479	620	7	.	.	PUNCT
inlawrev-3479	621	1	722	722	NUM
inlawrev-3479	621	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	621	3	9	9	NUM
inlawrev-3479	621	4	1	1	NUM
inlawrev-3479	621	5	9	9	NUM
inlawrev-3479	621	6	(	(	PUNCT
inlawrev-3479	621	7	ind	ind	NOUN
inlawrev-3479	621	8	.	.	PUNCT
inlawrev-3479	622	1	tax	tax	PROPN
inlawrev-3479	623	1	ct	ct	PROPN
inlawrev-3479	623	2	.	.	PROPN
inlawrev-3479	623	3	1	1	NUM
inlawrev-3479	623	4	999	999	NUM
inlawrev-3479	623	5	)	)	PUNCT
inlawrev-3479	623	6	.	.	PUNCT
inlawrev-3479	624	1	210	210	NUM
inlawrev-3479	624	2	.	.	PUNCT
inlawrev-3479	625	1	see	see	VERB
inlawrev-3479	625	2	i	i	PRON
inlawrev-3479	625	3	d.	d.	PROPN
inlawrev-3479	625	4	at	at	ADP
inlawrev-3479	625	5	920	920	NUM
inlawrev-3479	625	6	.	.	PUNCT
inlawrev-3479	626	1	211	211	NUM
inlawrev-3479	626	2	.	.	PUNCT
inlawrev-3479	627	1	see	see	VERB
inlawrev-3479	627	2	i	i	PRON
inlawrev-3479	627	3	d.	d.	PROPN
inlawrev-3479	627	4	at	at	ADP
inlawrev-3479	627	5	925	925	NUM
inlawrev-3479	627	6	-	-	SYM
inlawrev-3479	627	7	26	26	NUM
inlawrev-3479	627	8	.	.	PUNCT
inlawrev-3479	628	1	2001	2001	NUM
inlawrev-3479	628	2	]	]	PUNCT
inlawrev-3479	628	3	taxation	taxation	NOUN
inlawrev-3479	628	4	1023	1023	NUM
inlawrev-3479	628	5	taxpayer	taxpayer	NOUN
inlawrev-3479	628	6	used	use	VERB
inlawrev-3479	628	7	the	the	DET
inlawrev-3479	628	8	wrong	wrong	ADJ
inlawrev-3479	628	9	isbtc	isbtc	ADJ
inlawrev-3479	628	10	form	form	NOUN
inlawrev-3479	628	11	to	to	PART
inlawrev-3479	628	12	challenge	challenge	VERB
inlawrev-3479	628	13	the	the	DET
inlawrev-3479	628	14	assessment.212	assessment.212	NOUN
inlawrev-3479	628	15	specifically	specifically	ADV
inlawrev-3479	628	16	,	,	PUNCT
inlawrev-3479	628	17	the	the	DET
inlawrev-3479	628	18	isbtc	isbtc	NOUN
inlawrev-3479	628	19	refused	refuse	VERB
inlawrev-3479	628	20	to	to	ADP
inlawrev-3479	628	21	considerthe	considerthe	PROPN
inlawrev-3479	628	22	taxpayer	taxpayer	NOUN
inlawrev-3479	628	23	's	's	PART
inlawrev-3479	628	24	petition	petition	NOUN
inlawrev-3479	628	25	for	for	ADP
inlawrev-3479	628	26	correction	correction	NOUN
inlawrev-3479	628	27	of	of	ADP
inlawrev-3479	628	28	error	error	NOUN
inlawrev-3479	628	29	(	(	PUNCT
inlawrev-3479	628	30	isbtc	isbtc	NOUN
inlawrev-3479	628	31	form	form	NOUN
inlawrev-3479	628	32	133	133	NUM
inlawrev-3479	628	33	)	)	PUNCT
inlawrev-3479	628	34	,	,	PUNCT
inlawrev-3479	628	35	which	which	PRON
inlawrev-3479	628	36	dealt	deal	VERB
inlawrev-3479	628	37	with	with	ADP
inlawrev-3479	628	38	the	the	DET
inlawrev-3479	628	39	heating	heating	NOUN
inlawrev-3479	628	40	,	,	PUNCT
inlawrev-3479	628	41	lighting	lighting	NOUN
inlawrev-3479	628	42	,	,	PUNCT
inlawrev-3479	628	43	interior	interior	ADJ
inlawrev-3479	628	44	partitions	partition	NOUN
inlawrev-3479	628	45	,	,	PUNCT
inlawrev-3479	628	46	and	and	CCONJ
inlawrev-3479	628	47	exterior	exterior	ADJ
inlawrev-3479	628	48	walls	wall	NOUN
inlawrev-3479	628	49	of	of	ADP
inlawrev-3479	628	50	the	the	DET
inlawrev-3479	628	51	taxpayer	taxpayer	NOUN
inlawrev-3479	628	52	's	's	PART
inlawrev-3479	628	53	building	building	NOUN
inlawrev-3479	628	54	,	,	PUNCT
inlawrev-3479	628	55	because	because	SCONJ
inlawrev-3479	628	56	the	the	DET
inlawrev-3479	628	57	isbtc	isbtc	NOUN
inlawrev-3479	628	58	believed	believe	VERB
inlawrev-3479	628	59	that	that	SCONJ
inlawrev-3479	628	60	the	the	DET
inlawrev-3479	628	61	issues	issue	NOUN
inlawrev-3479	628	62	raised	raise	VERB
inlawrev-3479	628	63	by	by	ADP
inlawrev-3479	628	64	the	the	DET
inlawrev-3479	628	65	taxpayer	taxpayer	NOUN
inlawrev-3479	628	66	on	on	ADP
inlawrev-3479	628	67	that	that	DET
inlawrev-3479	628	68	form	form	NOUN
inlawrev-3479	628	69	could	could	AUX
inlawrev-3479	628	70	only	only	ADV
inlawrev-3479	628	71	be	be	AUX
inlawrev-3479	628	72	considered	consider	VERB
inlawrev-3479	628	73	on	on	ADP
inlawrev-3479	628	74	a	a	DET
inlawrev-3479	628	75	petition	petition	NOUN
inlawrev-3479	628	76	for	for	ADP
inlawrev-3479	628	77	review	review	NOUN
inlawrev-3479	628	78	of	of	ADP
inlawrev-3479	628	79	assessment	assessment	NOUN
inlawrev-3479	628	80	(	(	PUNCT
inlawrev-3479	628	81	isbtc	isbtc	PROPN
inlawrev-3479	628	82	form	form	VERB
inlawrev-3479	628	83	13	13	NUM
inlawrev-3479	628	84	1	1	NUM
inlawrev-3479	628	85	)	)	PUNCT
inlawrev-3479	628	86	.	.	PUNCT
inlawrev-3479	629	1	213	213	NUM
inlawrev-3479	629	2	the	the	DET
inlawrev-3479	629	3	tax	tax	NOUN
inlawrev-3479	629	4	court	court	NOUN
inlawrev-3479	629	5	agreed	agree	VERB
inlawrev-3479	629	6	with	with	ADP
inlawrev-3479	629	7	the	the	DET
inlawrev-3479	629	8	isbtc	isbtc	NOUN
inlawrev-3479	629	9	's	's	PART
inlawrev-3479	629	10	statements	statement	NOUN
inlawrev-3479	629	11	concerning	concern	VERB
inlawrev-3479	629	12	the	the	DET
inlawrev-3479	629	13	uses	use	NOUN
inlawrev-3479	629	14	of	of	ADP
inlawrev-3479	629	15	each	each	PRON
inlawrev-3479	629	16	of	of	ADP
inlawrev-3479	629	17	these	these	DET
inlawrev-3479	629	18	forms	form	NOUN
inlawrev-3479	629	19	;	;	PUNCT
inlawrev-3479	629	20	however	however	ADV
inlawrev-3479	629	21	,	,	PUNCT
inlawrev-3479	629	22	the	the	DET
inlawrev-3479	629	23	tax	tax	NOUN
inlawrev-3479	629	24	court	court	NOUN
inlawrev-3479	629	25	found	find	VERB
inlawrev-3479	629	26	that	that	SCONJ
inlawrev-3479	629	27	the	the	DET
inlawrev-3479	629	28	type	type	NOUN
inlawrev-3479	629	29	ofthe	ofthe	NOUN
inlawrev-3479	629	30	heating	heating	NOUN
inlawrev-3479	629	31	and	and	CCONJ
inlawrev-3479	629	32	lighting	lighting	NOUN
inlawrev-3479	629	33	equipment	equipment	NOUN
inlawrev-3479	629	34	,	,	PUNCT
inlawrev-3479	629	35	the	the	DET
inlawrev-3479	629	36	amount	amount	NOUN
inlawrev-3479	629	37	of	of	ADP
inlawrev-3479	629	38	interior	interior	ADJ
inlawrev-3479	629	39	partitions	partition	NOUN
inlawrev-3479	629	40	,	,	PUNCT
inlawrev-3479	629	41	and	and	CCONJ
inlawrev-3479	629	42	the	the	DET
inlawrev-3479	629	43	composition	composition	NOUN
inlawrev-3479	629	44	ofthe	ofthe	ADJ
inlawrev-3479	629	45	exterior	exterior	ADJ
inlawrev-3479	629	46	walls	wall	NOUN
inlawrev-3479	629	47	of	of	ADP
inlawrev-3479	629	48	the	the	DET
inlawrev-3479	629	49	taxpayer	taxpayer	NOUN
inlawrev-3479	629	50	's	's	PART
inlawrev-3479	629	51	building	building	NOUN
inlawrev-3479	629	52	were	be	AUX
inlawrev-3479	629	53	objective	objective	ADJ
inlawrev-3479	629	54	determinations	determination	NOUN
inlawrev-3479	629	55	,	,	PUNCT
inlawrev-3479	629	56	and	and	CCONJ
inlawrev-3479	629	57	therefore	therefore	ADV
inlawrev-3479	629	58	,	,	PUNCT
inlawrev-3479	629	59	could	could	AUX
inlawrev-3479	629	60	be	be	AUX
inlawrev-3479	629	61	raised	raise	VERB
inlawrev-3479	629	62	on	on	ADP
inlawrev-3479	629	63	an	an	DET
inlawrev-3479	629	64	isbtc	isbtc	ADJ
inlawrev-3479	629	65	form	form	NOUN
inlawrev-3479	629	66	133.214	133.214	NUM
inlawrev-3479	629	67	having	having	AUX
inlawrev-3479	629	68	disposed	dispose	VERB
inlawrev-3479	629	69	ofthe	ofthe	NOUN
inlawrev-3479	629	70	above	above	ADP
inlawrev-3479	629	71	procedural	procedural	ADJ
inlawrev-3479	629	72	issue	issue	NOUN
inlawrev-3479	629	73	,	,	PUNCT
inlawrev-3479	629	74	the	the	DET
inlawrev-3479	629	75	tax	tax	NOUN
inlawrev-3479	629	76	court	court	NOUN
inlawrev-3479	629	77	next	next	ADV
inlawrev-3479	629	78	considered	consider	VERB
inlawrev-3479	629	79	whether	whether	SCONJ
inlawrev-3479	629	80	or	or	CCONJ
inlawrev-3479	629	81	not	not	PART
inlawrev-3479	629	82	the	the	DET
inlawrev-3479	629	83	isbtc	isbtc	NOUN
inlawrev-3479	629	84	substantively	substantively	ADV
inlawrev-3479	629	85	erred	err	VERB
inlawrev-3479	629	86	when	when	SCONJ
inlawrev-3479	629	87	the	the	DET
inlawrev-3479	629	88	isbtc	isbtc	NOUN
inlawrev-3479	629	89	assessed	assess	VERB
inlawrev-3479	629	90	the	the	DET
inlawrev-3479	629	91	taxpayer	taxpayer	NOUN
inlawrev-3479	629	92	's	's	PART
inlawrev-3479	629	93	property	property	NOUN
inlawrev-3479	629	94	as	as	ADP
inlawrev-3479	629	95	having	have	VERB
inlawrev-3479	629	96	certain	certain	ADJ
inlawrev-3479	629	97	types	type	NOUN
inlawrev-3479	629	98	ofheating	ofheate	VERB
inlawrev-3479	629	99	,	,	PUNCT
inlawrev-3479	629	100	lighting	lighting	NOUN
inlawrev-3479	629	101	,	,	PUNCT
inlawrev-3479	629	102	interior	interior	ADJ
inlawrev-3479	629	103	partition	partition	NOUN
inlawrev-3479	629	104	walls	wall	NOUN
inlawrev-3479	629	105	,	,	PUNCT
inlawrev-3479	629	106	and	and	CCONJ
inlawrev-3479	629	107	exterior	exterior	ADJ
inlawrev-3479	629	108	walls	wall	NOUN
inlawrev-3479	629	109	.	.	PUNCT
inlawrev-3479	630	1	contrary	contrary	ADJ
inlawrev-3479	630	2	to	to	ADP
inlawrev-3479	630	3	its	its	PRON
inlawrev-3479	630	4	final	final	ADJ
inlawrev-3479	630	5	determination	determination	NOUN
inlawrev-3479	630	6	,	,	PUNCT
inlawrev-3479	630	7	the	the	DET
inlawrev-3479	630	8	isbtc	isbtc	NOUN
inlawrev-3479	630	9	conceded	concede	VERB
inlawrev-3479	630	10	that	that	SCONJ
inlawrev-3479	630	11	the	the	DET
inlawrev-3479	630	12	taxpayer	taxpayer	NOUN
inlawrev-3479	630	13	used	use	VERB
inlawrev-3479	630	14	unit	unit	NOUN
inlawrev-3479	630	15	heaters	heater	NOUN
inlawrev-3479	630	16	instead	instead	ADV
inlawrev-3479	630	17	of	of	ADP
inlawrev-3479	630	18	forced	force	VERB
inlawrev-3479	630	19	-	-	PUNCT
inlawrev-3479	630	20	air	air	NOUN
inlawrev-3479	630	21	heating	heating	NOUN
inlawrev-3479	630	22	equipment	equipment	NOUN
inlawrev-3479	630	23	,	,	PUNCT
inlawrev-3479	630	24	the	the	DET
inlawrev-3479	630	25	taxpayer	taxpayer	NOUN
inlawrev-3479	630	26	used	use	VERB
inlawrev-3479	630	27	fluorescent	fluorescent	NOUN
inlawrev-3479	630	28	rather	rather	ADV
inlawrev-3479	630	29	than	than	ADP
inlawrev-3479	630	30	high	high	ADJ
inlawrev-3479	630	31	-	-	PUNCT
inlawrev-3479	630	32	intensity	intensity	NOUN
inlawrev-3479	630	33	lighting	lighting	NOUN
inlawrev-3479	630	34	,	,	PUNCT
inlawrev-3479	630	35	the	the	DET
inlawrev-3479	630	36	isbtc	isbtc	NOUN
inlawrev-3479	630	37	assessed	assess	VERB
inlawrev-3479	630	38	the	the	DET
inlawrev-3479	630	39	taxpayer	taxpayer	NOUN
inlawrev-3479	630	40	for	for	ADP
inlawrev-3479	630	41	nonexistent	nonexistent	ADJ
inlawrev-3479	630	42	partitioning	partitioning	NOUN
inlawrev-3479	630	43	,	,	PUNCT
inlawrev-3479	630	44	and	and	CCONJ
inlawrev-3479	630	45	the	the	DET
inlawrev-3479	630	46	composition	composition	NOUN
inlawrev-3479	630	47	ofthe	ofthe	ADJ
inlawrev-3479	630	48	exterior	exterior	ADJ
inlawrev-3479	630	49	walls	wall	NOUN
inlawrev-3479	630	50	ofthe	ofthe	VERB
inlawrev-3479	630	51	taxpayer	taxpayer	PROPN
inlawrev-3479	630	52	's	's	PART
inlawrev-3479	630	53	building	building	NOUN
inlawrev-3479	630	54	was	be	AUX
inlawrev-3479	630	55	not	not	PART
inlawrev-3479	630	56	the	the	DET
inlawrev-3479	630	57	composition	composition	NOUN
inlawrev-3479	630	58	on	on	ADP
inlawrev-3479	630	59	which	which	PRON
inlawrev-3479	630	60	the	the	DET
inlawrev-3479	630	61	isbtc	isbtc	NOUN
inlawrev-3479	630	62	's	's	PART
inlawrev-3479	630	63	assessment	assessment	NOUN
inlawrev-3479	630	64	was	be	AUX
inlawrev-3479	630	65	based.215	based.215	VERB
inlawrev-3479	630	66	consequently	consequently	ADV
inlawrev-3479	630	67	,	,	PUNCT
inlawrev-3479	630	68	the	the	DET
inlawrev-3479	630	69	tax	tax	NOUN
inlawrev-3479	630	70	court	court	NOUN
inlawrev-3479	630	71	held	hold	VERB
inlawrev-3479	630	72	that	that	SCONJ
inlawrev-3479	630	73	each	each	PRON
inlawrev-3479	630	74	of	of	ADP
inlawrev-3479	630	75	the	the	DET
inlawrev-3479	630	76	above	above	ADV
inlawrev-3479	630	77	-	-	PUNCT
inlawrev-3479	630	78	referenced	reference	VERB
inlawrev-3479	630	79	determinations	determination	NOUN
inlawrev-3479	630	80	by	by	ADP
inlawrev-3479	630	81	the	the	DET
inlawrev-3479	630	82	isbtc	isbtc	NOUN
inlawrev-3479	630	83	was	be	AUX
inlawrev-3479	630	84	arbitrary	arbitrary	ADJ
inlawrev-3479	630	85	and	and	CCONJ
inlawrev-3479	630	86	capricious	capricious	ADJ
inlawrev-3479	630	87	,	,	PUNCT
inlawrev-3479	630	88	216	216	NUM
inlawrev-3479	630	89	moreover	moreover	ADV
inlawrev-3479	630	90	,	,	PUNCT
inlawrev-3479	630	91	the	the	DET
inlawrev-3479	630	92	court	court	NOUN
inlawrev-3479	630	93	found	find	VERB
inlawrev-3479	630	94	that	that	SCONJ
inlawrev-3479	630	95	each	each	DET
inlawrev-3479	630	96	assessment	assessment	NOUN
inlawrev-3479	630	97	was	be	AUX
inlawrev-3479	630	98	an	an	DET
inlawrev-3479	630	99	error	error	NOUN
inlawrev-3479	630	100	as	as	ADP
inlawrev-3479	630	101	a	a	DET
inlawrev-3479	630	102	matter	matter	NOUN
inlawrev-3479	630	103	of	of	ADP
inlawrev-3479	630	104	law	law	NOUN
inlawrev-3479	630	105	that	that	PRON
inlawrev-3479	630	106	could	could	AUX
inlawrev-3479	630	107	be	be	AUX
inlawrev-3479	630	108	corrected	correct	VERB
inlawrev-3479	630	109	on	on	ADP
inlawrev-3479	630	110	an	an	DET
inlawrev-3479	630	111	isbtc	isbtc	NOUN
inlawrev-3479	630	112	form	form	NOUN
inlawrev-3479	630	113	133.217	133.217	NUM
inlawrev-3479	630	114	the	the	DET
inlawrev-3479	630	115	tax	tax	NOUN
inlawrev-3479	630	116	court	court	NOUN
inlawrev-3479	630	117	remanded	remand	VERB
inlawrev-3479	630	118	these	these	DET
inlawrev-3479	630	119	issues	issue	NOUN
inlawrev-3479	630	120	to	to	ADP
inlawrev-3479	630	121	the	the	DET
inlawrev-3479	630	122	isbtc	isbtc	NOUN
inlawrev-3479	630	123	and	and	CCONJ
inlawrev-3479	630	124	indicated	indicate	VERB
inlawrev-3479	630	125	that	that	SCONJ
inlawrev-3479	630	126	upon	upon	SCONJ
inlawrev-3479	630	127	remand	remand	NOUN
inlawrev-3479	630	128	,	,	PUNCT
inlawrev-3479	630	129	the	the	DET
inlawrev-3479	630	130	taxpayer	taxpayer	NOUN
inlawrev-3479	630	131	has	have	VERB
inlawrev-3479	630	132	the	the	DET
inlawrev-3479	630	133	"	"	PUNCT
inlawrev-3479	630	134	burden	burden	NOUN
inlawrev-3479	630	135	ofproofto	ofproofto	NOUN
inlawrev-3479	630	136	ascertain	ascertain	VERB
inlawrev-3479	630	137	the	the	DET
inlawrev-3479	630	138	cost	cost	NOUN
inlawrev-3479	630	139	ofeach	ofeach	NOUN
inlawrev-3479	630	140	component	component	NOUN
inlawrev-3479	630	141	described	describe	VERB
inlawrev-3479	630	142	above	above	ADP
inlawrev-3479	630	143	based	base	VERB
inlawrev-3479	630	144	on	on	ADP
inlawrev-3479	630	145	the	the	DET
inlawrev-3479	630	146	regulations	regulation	NOUN
inlawrev-3479	630	147	.	.	PUNCT
inlawrev-3479	630	148	"	"	PUNCT
inlawrev-3479	631	1	218	218	NUM
inlawrev-3479	631	2	the	the	DET
inlawrev-3479	631	3	tax	tax	NOUN
inlawrev-3479	631	4	court	court	NOUN
inlawrev-3479	631	5	found	find	VERB
inlawrev-3479	631	6	that	that	SCONJ
inlawrev-3479	631	7	if	if	SCONJ
inlawrev-3479	631	8	the	the	DET
inlawrev-3479	631	9	cost	cost	NOUN
inlawrev-3479	631	10	must	must	AUX
inlawrev-3479	631	11	be	be	AUX
inlawrev-3479	631	12	accounted	account	VERB
inlawrev-3479	631	13	for	for	ADP
inlawrev-3479	631	14	by	by	ADP
inlawrev-3479	631	15	grade	grade	NOUN
inlawrev-3479	631	16	or	or	CCONJ
inlawrev-3479	631	17	other	other	ADJ
inlawrev-3479	631	18	subjective	subjective	ADJ
inlawrev-3479	631	19	factors	factor	NOUN
inlawrev-3479	631	20	,	,	PUNCT
inlawrev-3479	631	21	then	then	ADV
inlawrev-3479	631	22	the	the	DET
inlawrev-3479	631	23	appeal	appeal	NOUN
inlawrev-3479	631	24	must	must	AUX
inlawrev-3479	631	25	fail	fail	VERB
inlawrev-3479	631	26	with	with	ADP
inlawrev-3479	631	27	respect	respect	NOUN
inlawrev-3479	631	28	to	to	ADP
inlawrev-3479	631	29	such	such	ADJ
inlawrev-3479	631	30	items	item	NOUN
inlawrev-3479	631	31	,	,	PUNCT
inlawrev-3479	631	32	because	because	SCONJ
inlawrev-3479	631	33	then	then	ADV
inlawrev-3479	631	34	,	,	PUNCT
inlawrev-3479	631	35	review	review	NOUN
inlawrev-3479	631	36	of	of	ADP
inlawrev-3479	631	37	the	the	DET
inlawrev-3479	631	38	isbtc	isbtc	NOUN
inlawrev-3479	631	39	form	form	NOUN
inlawrev-3479	631	40	133	133	NUM
inlawrev-3479	631	41	would	would	AUX
inlawrev-3479	631	42	require	require	VERB
inlawrev-3479	631	43	a	a	DET
inlawrev-3479	631	44	subjectivejudgment	subjectivejudgment	NOUN
inlawrev-3479	631	45	,	,	PUNCT
inlawrev-3479	631	46	which	which	PRON
inlawrev-3479	631	47	is	be	AUX
inlawrev-3479	631	48	not	not	PART
inlawrev-3479	631	49	permitted	permit	VERB
inlawrev-3479	631	50	.	.	PUNCT
inlawrev-3479	632	1	219	219	NUM
inlawrev-3479	632	2	however	however	ADV
inlawrev-3479	632	3	,	,	PUNCT
inlawrev-3479	632	4	the	the	DET
inlawrev-3479	632	5	tax	tax	NOUN
inlawrev-3479	632	6	court	court	NOUN
inlawrev-3479	632	7	held	hold	VERB
inlawrev-3479	632	8	that	that	SCONJ
inlawrev-3479	632	9	the	the	DET
inlawrev-3479	632	10	grade	grade	NOUN
inlawrev-3479	632	11	and	and	CCONJ
inlawrev-3479	632	12	other	other	ADJ
inlawrev-3479	632	13	subjective	subjective	ADJ
inlawrev-3479	632	14	factors	factor	NOUN
inlawrev-3479	632	15	concerning	concern	VERB
inlawrev-3479	632	16	the	the	DET
inlawrev-3479	632	17	taxpayer	taxpayer	NOUN
inlawrev-3479	632	18	's	's	PART
inlawrev-3479	632	19	212	212	NUM
inlawrev-3479	632	20	.	.	PUNCT
inlawrev-3479	633	1	see	see	VERB
inlawrev-3479	633	2	i	i	PRON
inlawrev-3479	633	3	d.	d.	PROPN
inlawrev-3479	633	4	at	at	ADP
inlawrev-3479	633	5	92	92	NUM
inlawrev-3479	633	6	1	1	NUM
inlawrev-3479	633	7	.	.	PUNCT
inlawrev-3479	634	1	the	the	DET
inlawrev-3479	634	2	taxpayer	taxpayer	NOUN
inlawrev-3479	634	3	filed	file	VERB
inlawrev-3479	634	4	a	a	DET
inlawrev-3479	634	5	form	form	NOUN
inlawrev-3479	634	6	1	1	NUM
inlawrev-3479	634	7	33	33	NUM
inlawrev-3479	634	8	petition	petition	NOUN
inlawrev-3479	634	9	for	for	ADP
inlawrev-3479	634	10	correction	correction	NOUN
inlawrev-3479	634	11	of	of	ADP
inlawrev-3479	634	12	error	error	NOUN
inlawrev-3479	634	13	in	in	ADP
inlawrev-3479	634	14	order	order	NOUN
inlawrev-3479	634	15	to	to	PART
inlawrev-3479	634	16	challenge	challenge	VERB
inlawrev-3479	634	17	the	the	DET
inlawrev-3479	634	18	isbtc	isbtc	NOUN
inlawrev-3479	634	19	's	's	PART
inlawrev-3479	634	20	assessment	assessment	NOUN
inlawrev-3479	634	21	of	of	ADP
inlawrev-3479	634	22	the	the	DET
inlawrev-3479	634	23	taxpayer	taxpayer	NOUN
inlawrev-3479	634	24	's	's	PART
inlawrev-3479	634	25	heating	heating	NOUN
inlawrev-3479	634	26	,	,	PUNCT
inlawrev-3479	634	27	lighting	lighting	NOUN
inlawrev-3479	634	28	,	,	PUNCT
inlawrev-3479	634	29	interior	interior	ADJ
inlawrev-3479	634	30	partitions	partition	NOUN
inlawrev-3479	634	31	,	,	PUNCT
inlawrev-3479	634	32	and	and	CCONJ
inlawrev-3479	634	33	exterior	exterior	ADJ
inlawrev-3479	634	34	walls	wall	NOUN
inlawrev-3479	634	35	.	.	PUNCT
inlawrev-3479	635	1	in	in	ADP
inlawrev-3479	635	2	addition	addition	NOUN
inlawrev-3479	635	3	,	,	PUNCT
inlawrev-3479	635	4	the	the	DET
inlawrev-3479	635	5	taxpayer	taxpayer	NOUN
inlawrev-3479	635	6	filed	file	VERB
inlawrev-3479	635	7	a	a	DET
inlawrev-3479	635	8	form	form	NOUN
inlawrev-3479	635	9	1	1	NUM
inlawrev-3479	635	10	3	3	NUM
inlawrev-3479	635	11	1	1	NUM
inlawrev-3479	635	12	petition	petition	NOUN
inlawrev-3479	635	13	for	for	ADP
inlawrev-3479	635	14	review	review	NOUN
inlawrev-3479	635	15	of	of	ADP
inlawrev-3479	635	16	assessment	assessment	NOUN
inlawrev-3479	635	17	in	in	ADP
inlawrev-3479	635	18	order	order	NOUN
inlawrev-3479	635	19	to	to	PART
inlawrev-3479	635	20	challenge	challenge	VERB
inlawrev-3479	635	21	the	the	DET
inlawrev-3479	635	22	same	same	ADJ
inlawrev-3479	635	23	assessment	assessment	NOUN
inlawrev-3479	635	24	,	,	PUNCT
inlawrev-3479	635	25	to	to	PART
inlawrev-3479	635	26	challenge	challenge	VERB
inlawrev-3479	635	27	the	the	DET
inlawrev-3479	635	28	isbtc	isbtc	NOUN
inlawrev-3479	635	29	's	's	PART
inlawrev-3479	635	30	classification	classification	NOUN
inlawrev-3479	635	31	of	of	ADP
inlawrev-3479	635	32	the	the	DET
inlawrev-3479	635	33	taxpayer	taxpayer	NOUN
inlawrev-3479	635	34	's	's	PART
inlawrev-3479	635	35	building	building	NOUN
inlawrev-3479	635	36	,	,	PUNCT
inlawrev-3479	635	37	and	and	CCONJ
inlawrev-3479	635	38	to	to	PART
inlawrev-3479	635	39	challenge	challenge	VERB
inlawrev-3479	635	40	the	the	DET
inlawrev-3479	635	41	isbtc	isbtc	NOUN
inlawrev-3479	635	42	's	's	PART
inlawrev-3479	635	43	adjustment	adjustment	NOUN
inlawrev-3479	635	44	for	for	ADP
inlawrev-3479	635	45	obsolescence	obsolescence	NOUN
inlawrev-3479	635	46	depreciation	depreciation	NOUN
inlawrev-3479	635	47	.	.	PUNCT
inlawrev-3479	636	1	see	see	VERB
inlawrev-3479	636	2	i	i	PRON
inlawrev-3479	636	3	d.	d.	PROPN
inlawrev-3479	636	4	213	213	NUM
inlawrev-3479	636	5	.	.	PUNCT
inlawrev-3479	637	1	see	see	VERB
inlawrev-3479	637	2	i	i	PROPN
inlawrev-3479	637	3	d	d	PROPN
inlawrev-3479	637	4	;	;	PUNCT
inlawrev-3479	637	5	see	see	VERB
inlawrev-3479	637	6	also	also	ADV
inlawrev-3479	637	7	ind	ind	PROPN
inlawrev-3479	637	8	.	.	PUNCT
inlawrev-3479	638	1	code	code	PROPN
inlawrev-3479	638	2	§	§	PROPN
inlawrev-3479	638	3	6	6	NUM
inlawrev-3479	638	4	-	-	SYM
inlawrev-3479	638	5	1.1	1.1	NUM
inlawrev-3479	638	6	-	-	PUNCT
inlawrev-3479	638	7	15	15	NUM
inlawrev-3479	638	8	-	-	SYM
inlawrev-3479	638	9	12	12	NUM
inlawrev-3479	638	10	(	(	PUNCT
inlawrev-3479	638	11	2000	2000	NUM
inlawrev-3479	638	12	)	)	PUNCT
inlawrev-3479	638	13	;	;	PUNCT
inlawrev-3479	638	14	barth	barth	PROPN
inlawrev-3479	638	15	,	,	PUNCT
inlawrev-3479	638	16	inc	inc	PROPN
inlawrev-3479	638	17	.	.	PROPN
inlawrev-3479	639	1	v.	v.	ADP
inlawrev-3479	639	2	state	state	PROPN
inlawrev-3479	639	3	bd	bd	PROPN
inlawrev-3479	639	4	.	.	PROPN
inlawrev-3479	639	5	of	of	ADP
inlawrev-3479	639	6	tax	tax	NOUN
inlawrev-3479	639	7	comm'rs	comm'rs	NOUN
inlawrev-3479	639	8	,	,	PUNCT
inlawrev-3479	639	9	699	699	NUM
inlawrev-3479	639	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	639	11	800	800	NUM
inlawrev-3479	639	12	,	,	PUNCT
inlawrev-3479	639	13	806	806	NUM
inlawrev-3479	639	14	(	(	PUNCT
inlawrev-3479	639	15	ind	ind	NOUN
inlawrev-3479	639	16	.	.	PUNCT
inlawrev-3479	640	1	tax	tax	PROPN
inlawrev-3479	640	2	ct	ct	PROPN
inlawrev-3479	640	3	.	.	PROPN
inlawrev-3479	640	4	1998	1998	NUM
inlawrev-3479	640	5	)	)	PUNCT
inlawrev-3479	641	1	(	(	PUNCT
inlawrev-3479	641	2	holding	hold	VERB
inlawrev-3479	641	3	that	that	SCONJ
inlawrev-3479	641	4	only	only	ADV
inlawrev-3479	641	5	objective	objective	ADJ
inlawrev-3479	641	6	errors	error	NOUN
inlawrev-3479	641	7	may	may	AUX
inlawrev-3479	641	8	be	be	AUX
inlawrev-3479	641	9	corrected	correct	VERB
inlawrev-3479	641	10	on	on	ADP
inlawrev-3479	641	11	an	an	DET
inlawrev-3479	641	12	isbtc	isbtc	ADJ
inlawrev-3479	641	13	form	form	NOUN
inlawrev-3479	641	14	133	133	NUM
inlawrev-3479	641	15	)	)	PUNCT
inlawrev-3479	641	16	.	.	PUNCT
inlawrev-3479	642	1	2	2	NUM
inlawrev-3479	642	2	1	1	NUM
inlawrev-3479	642	3	4	4	NUM
inlawrev-3479	642	4	.	.	PUNCT
inlawrev-3479	642	5	see	see	VERB
inlawrev-3479	642	6	rinker	rinker	NOUN
inlawrev-3479	642	7	boat	boat	PROPN
inlawrev-3479	642	8	co.	co.	PROPN
inlawrev-3479	642	9	,	,	PUNCT
inlawrev-3479	642	10	722	722	NUM
inlawrev-3479	642	11	n.e.2d	n.e.2d	NOUN
inlawrev-3479	642	12	at	at	ADP
inlawrev-3479	642	13	922	922	NUM
inlawrev-3479	642	14	.	.	PUNCT
inlawrev-3479	643	1	215	215	NUM
inlawrev-3479	643	2	.	.	PUNCT
inlawrev-3479	644	1	see	see	VERB
inlawrev-3479	644	2	i	i	PRON
inlawrev-3479	644	3	d.	d.	PROPN
inlawrev-3479	644	4	at	at	ADP
inlawrev-3479	644	5	922	922	NUM
inlawrev-3479	644	6	-	-	SYM
inlawrev-3479	644	7	23	23	NUM
inlawrev-3479	644	8	.	.	PUNCT
inlawrev-3479	645	1	216	216	NUM
inlawrev-3479	645	2	.	.	PUNCT
inlawrev-3479	645	3	see	see	VERB
inlawrev-3479	645	4	i	i	PRON
inlawrev-3479	645	5	d.	d.	PROPN
inlawrev-3479	645	6	217	217	NUM
inlawrev-3479	645	7	.	.	PUNCT
inlawrev-3479	646	1	see	see	VERB
inlawrev-3479	646	2	i	i	PRON
inlawrev-3479	646	3	d.	d.	PROPN
inlawrev-3479	646	4	at	at	ADP
inlawrev-3479	646	5	923	923	NUM
inlawrev-3479	646	6	.	.	PUNCT
inlawrev-3479	647	1	218	218	NUM
inlawrev-3479	647	2	.	.	PUNCT
inlawrev-3479	648	1	i	i	PRON
inlawrev-3479	648	2	d.	d.	VERB
inlawrev-3479	648	3	at	at	ADP
inlawrev-3479	648	4	923	923	NUM
inlawrev-3479	648	5	-	-	SYM
inlawrev-3479	648	6	24	24	NUM
inlawrev-3479	648	7	.	.	PUNCT
inlawrev-3479	648	8	219	219	NUM
inlawrev-3479	648	9	.	.	PUNCT
inlawrev-3479	649	1	see	see	VERB
inlawrev-3479	649	2	i	i	PRON
inlawrev-3479	649	3	d.	d.	PROPN
inlawrev-3479	649	4	at	at	ADP
inlawrev-3479	649	5	924	924	NUM
inlawrev-3479	649	6	.	.	NOUN
inlawrev-3479	649	7	1	1	NUM
inlawrev-3479	649	8	024	024	NUM
inlawrev-3479	649	9	indiana	indiana	PROPN
inlawrev-3479	649	10	law	law	PROPN
inlawrev-3479	649	11	review	review	NOUN
inlawrev-3479	650	1	[	[	X
inlawrev-3479	650	2	vol	vol	NOUN
inlawrev-3479	650	3	.	.	PUNCT
inlawrev-3479	651	1	34	34	NUM
inlawrev-3479	651	2	:	:	SYM
inlawrev-3479	651	3	1	1	NUM
inlawrev-3479	651	4	003	003	NUM
inlawrev-3479	651	5	building	building	NOUN
inlawrev-3479	651	6	could	could	AUX
inlawrev-3479	651	7	be	be	AUX
inlawrev-3479	651	8	used	use	VERB
inlawrev-3479	651	9	if	if	SCONJ
inlawrev-3479	651	10	necessary	necessary	ADJ
inlawrev-3479	651	11	on	on	ADP
inlawrev-3479	651	12	remand	remand	NOUN
inlawrev-3479	651	13	.	.	PUNCT
inlawrev-3479	652	1	220	220	NUM
inlawrev-3479	652	2	the	the	DET
inlawrev-3479	652	3	tax	tax	NOUN
inlawrev-3479	652	4	court	court	NOUN
inlawrev-3479	652	5	then	then	ADV
inlawrev-3479	652	6	considered	consider	VERB
inlawrev-3479	652	7	the	the	DET
inlawrev-3479	652	8	taxpayer	taxpayer	NOUN
inlawrev-3479	652	9	's	's	PART
inlawrev-3479	652	10	challenges	challenge	NOUN
inlawrev-3479	652	11	to	to	ADP
inlawrev-3479	652	12	both	both	CCONJ
inlawrev-3479	652	13	the	the	DET
inlawrev-3479	652	14	classification	classification	NOUN
inlawrev-3479	652	15	of	of	ADP
inlawrev-3479	652	16	the	the	DET
inlawrev-3479	652	17	taxpayer	taxpayer	NOUN
inlawrev-3479	652	18	's	's	PART
inlawrev-3479	652	19	building	building	NOUN
inlawrev-3479	652	20	and	and	CCONJ
inlawrev-3479	652	21	the	the	DET
inlawrev-3479	652	22	isbtc	isbtc	NOUN
inlawrev-3479	652	23	's	's	PART
inlawrev-3479	652	24	finding	finding	NOUN
inlawrev-3479	652	25	of	of	ADP
inlawrev-3479	652	26	no	no	DET
inlawrev-3479	652	27	obsolescence	obsolescence	NOUN
inlawrev-3479	652	28	on	on	ADP
inlawrev-3479	652	29	the	the	DET
inlawrev-3479	652	30	taxpayer	taxpayer	NOUN
inlawrev-3479	652	31	's	's	PART
inlawrev-3479	652	32	form	form	NOUN
inlawrev-3479	652	33	13	13	NUM
inlawrev-3479	652	34	1	1	NUM
inlawrev-3479	652	35	,	,	PUNCT
inlawrev-3479	652	36	221	221	NUM
inlawrev-3479	652	37	the	the	DET
inlawrev-3479	652	38	tax	tax	NOUN
inlawrev-3479	652	39	court	court	NOUN
inlawrev-3479	652	40	found	find	VERB
inlawrev-3479	652	41	that	that	SCONJ
inlawrev-3479	652	42	because	because	SCONJ
inlawrev-3479	652	43	a	a	DET
inlawrev-3479	652	44	form	form	NOUN
inlawrev-3479	652	45	131	131	NUM
inlawrev-3479	652	46	may	may	AUX
inlawrev-3479	652	47	require	require	VERB
inlawrev-3479	652	48	a	a	DET
inlawrev-3479	652	49	subjective	subjective	ADJ
inlawrev-3479	652	50	determination	determination	NOUN
inlawrev-3479	652	51	by	by	ADP
inlawrev-3479	652	52	the	the	DET
inlawrev-3479	652	53	isbtc	isbtc	NOUN
inlawrev-3479	652	54	,	,	PUNCT
inlawrev-3479	652	55	the	the	DET
inlawrev-3479	652	56	isbtc	isbtc	NOUN
inlawrev-3479	652	57	is	be	AUX
inlawrev-3479	652	58	given	give	VERB
inlawrev-3479	652	59	a	a	DET
inlawrev-3479	652	60	great	great	ADJ
inlawrev-3479	652	61	deal	deal	NOUN
inlawrev-3479	652	62	ofdiscretion	ofdiscretion	NOUN
inlawrev-3479	652	63	.	.	PUNCT
inlawrev-3479	653	1	222	222	NUM
inlawrev-3479	653	2	notwithstanding	notwithstanding	ADP
inlawrev-3479	653	3	this	this	DET
inlawrev-3479	653	4	deference	deference	NOUN
inlawrev-3479	653	5	,	,	PUNCT
inlawrev-3479	653	6	the	the	DET
inlawrev-3479	653	7	court	court	NOUN
inlawrev-3479	653	8	held	hold	VERB
inlawrev-3479	653	9	that	that	SCONJ
inlawrev-3479	653	10	the	the	DET
inlawrev-3479	653	11	isbtc	isbtc	NOUN
inlawrev-3479	653	12	must	must	AUX
inlawrev-3479	653	13	provide	provide	VERB
inlawrev-3479	653	14	some	some	DET
inlawrev-3479	653	15	reasoning	reasoning	NOUN
inlawrev-3479	653	16	to	to	PART
inlawrev-3479	653	17	support	support	VERB
inlawrev-3479	653	18	its	its	PRON
inlawrev-3479	653	19	determination.223	determination.223	NOUN
inlawrev-3479	653	20	the	the	DET
inlawrev-3479	653	21	court	court	NOUN
inlawrev-3479	653	22	also	also	ADV
inlawrev-3479	653	23	found	find	VERB
inlawrev-3479	653	24	that	that	SCONJ
inlawrev-3479	653	25	the	the	DET
inlawrev-3479	653	26	isbtc	isbtc	NOUN
inlawrev-3479	653	27	is	be	AUX
inlawrev-3479	653	28	"	"	PUNCT
inlawrev-3479	653	29	obligated	obligate	VERB
inlawrev-3479	653	30	to	to	PART
inlawrev-3479	653	31	consider	consider	VERB
inlawrev-3479	653	32	evidence	evidence	NOUN
inlawrev-3479	653	33	presented	present	VERB
inlawrev-3479	653	34	by	by	ADP
inlawrev-3479	653	35	the	the	DET
inlawrev-3479	653	36	taxpayer	taxpayer	NOUN
inlawrev-3479	653	37	and	and	CCONJ
inlawrev-3479	653	38	to	to	PART
inlawrev-3479	653	39	deal	deal	VERB
inlawrev-3479	653	40	with	with	ADP
inlawrev-3479	653	41	that	that	DET
inlawrev-3479	653	42	evidence	evidence	NOUN
inlawrev-3479	653	43	in	in	ADP
inlawrev-3479	653	44	a	a	DET
inlawrev-3479	653	45	meaningful	meaningful	ADJ
inlawrev-3479	653	46	manner	manner	NOUN
inlawrev-3479	653	47	.	.	PUNCT
inlawrev-3479	653	48	"	"	PUNCT
inlawrev-3479	654	1	224	224	NUM
inlawrev-3479	654	2	the	the	DET
inlawrev-3479	654	3	tax	tax	NOUN
inlawrev-3479	654	4	court	court	NOUN
inlawrev-3479	654	5	noted	note	VERB
inlawrev-3479	654	6	:	:	PUNCT
inlawrev-3479	654	7	"	"	PUNCT
inlawrev-3479	654	8	in	in	ADP
inlawrev-3479	654	9	order	order	NOUN
inlawrev-3479	654	10	to	to	PART
inlawrev-3479	654	11	successfully	successfully	ADV
inlawrev-3479	654	12	challenge	challenge	VERB
inlawrev-3479	654	13	a	a	DET
inlawrev-3479	654	14	final	final	ADJ
inlawrev-3479	654	15	determination	determination	NOUN
inlawrev-3479	654	16	,	,	PUNCT
inlawrev-3479	654	17	the	the	DET
inlawrev-3479	654	18	taxpayer	taxpayer	NOUN
inlawrev-3479	654	19	will	will	AUX
inlawrev-3479	654	20	usually	usually	ADV
inlawrev-3479	654	21	have	have	VERB
inlawrev-3479	654	22	to	to	PART
inlawrev-3479	654	23	offer	offer	VERB
inlawrev-3479	654	24	a	a	DET
inlawrev-3479	654	25	competing	compete	VERB
inlawrev-3479	654	26	view	view	NOUN
inlawrev-3479	654	27	,	,	PUNCT
inlawrev-3479	654	28	along	along	ADP
inlawrev-3479	654	29	with	with	ADP
inlawrev-3479	654	30	evidence	evidence	NOUN
inlawrev-3479	654	31	to	to	PART
inlawrev-3479	654	32	support	support	VERB
inlawrev-3479	654	33	that	that	DET
inlawrev-3479	654	34	view	view	NOUN
inlawrev-3479	654	35	,	,	PUNCT
inlawrev-3479	654	36	of	of	ADP
inlawrev-3479	654	37	what	what	PRON
inlawrev-3479	654	38	the	the	DET
inlawrev-3479	654	39	assessment	assessment	NOUN
inlawrev-3479	654	40	should	should	AUX
inlawrev-3479	654	41	be	be	AUX
inlawrev-3479	654	42	.	.	PUNCT
inlawrev-3479	654	43	"	"	PUNCT
inlawrev-3479	655	1	225	225	NUM
inlawrev-3479	655	2	the	the	DET
inlawrev-3479	655	3	court	court	NOUN
inlawrev-3479	655	4	concluded	conclude	VERB
inlawrev-3479	655	5	that	that	SCONJ
inlawrev-3479	655	6	in	in	ADP
inlawrev-3479	655	7	order	order	NOUN
inlawrev-3479	655	8	to	to	PART
inlawrev-3479	655	9	meet	meet	VERB
inlawrev-3479	655	10	this	this	DET
inlawrev-3479	655	11	burden	burden	NOUN
inlawrev-3479	655	12	,	,	PUNCT
inlawrev-3479	655	13	"	"	PUNCT
inlawrev-3479	655	14	a	a	DET
inlawrev-3479	655	15	taxpayer	taxpayer	NOUN
inlawrev-3479	655	16	must	must	AUX
inlawrev-3479	655	17	present	present	VERB
inlawrev-3479	655	18	a	a	DET
inlawrev-3479	655	19	prima	prima	NOUN
inlawrev-3479	655	20	facie	facie	NOUN
inlawrev-3479	655	21	case	case	NOUN
inlawrev-3479	655	22	supported	support	VERB
inlawrev-3479	655	23	by	by	ADP
inlawrev-3479	655	24	probative	probative	ADJ
inlawrev-3479	655	25	evidence	evidence	NOUN
inlawrev-3479	655	26	.	.	PUNCT
inlawrev-3479	655	27	"	"	PUNCT
inlawrev-3479	656	1	226	226	NUM
inlawrev-3479	656	2	next	next	ADV
inlawrev-3479	656	3	,	,	PUNCT
inlawrev-3479	656	4	the	the	DET
inlawrev-3479	656	5	tax	tax	NOUN
inlawrev-3479	656	6	court	court	NOUN
inlawrev-3479	656	7	considered	consider	VERB
inlawrev-3479	656	8	the	the	DET
inlawrev-3479	656	9	interior	interior	PROPN
inlawrev-3479	656	10	features	feature	VERB
inlawrev-3479	656	11	ofthe	ofthe	PRON
inlawrev-3479	656	12	taxpayer	taxpayer	NOUN
inlawrev-3479	656	13	's	's	PART
inlawrev-3479	656	14	building	building	NOUN
inlawrev-3479	656	15	.	.	PUNCT
inlawrev-3479	657	1	the	the	DET
inlawrev-3479	657	2	tax	tax	NOUN
inlawrev-3479	657	3	court	court	NOUN
inlawrev-3479	657	4	found	find	VERB
inlawrev-3479	657	5	that	that	SCONJ
inlawrev-3479	657	6	the	the	DET
inlawrev-3479	657	7	isbtc	isbtc	NOUN
inlawrev-3479	657	8	assessed	assess	VERB
inlawrev-3479	657	9	the	the	DET
inlawrev-3479	657	10	taxpayer	taxpayer	NOUN
inlawrev-3479	657	11	's	's	PART
inlawrev-3479	657	12	building	building	NOUN
inlawrev-3479	657	13	as	as	ADP
inlawrev-3479	657	14	a	a	DET
inlawrev-3479	657	15	light	light	ADJ
inlawrev-3479	657	16	manufacturing	manufacturing	NOUN
inlawrev-3479	657	17	facility	facility	NOUN
inlawrev-3479	657	18	as	as	SCONJ
inlawrev-3479	657	19	opposed	oppose	VERB
inlawrev-3479	657	20	to	to	ADP
inlawrev-3479	657	21	a	a	DET
inlawrev-3479	657	22	small	small	ADJ
inlawrev-3479	657	23	shop	shop	NOUN
inlawrev-3479	657	24	facility	facility	NOUN
inlawrev-3479	657	25	despite	despite	SCONJ
inlawrev-3479	657	26	the	the	DET
inlawrev-3479	657	27	fact	fact	NOUN
inlawrev-3479	657	28	that	that	SCONJ
inlawrev-3479	657	29	the	the	DET
inlawrev-3479	657	30	taxpayer	taxpayer	NOUN
inlawrev-3479	657	31	's	's	PART
inlawrev-3479	657	32	building	building	NOUN
inlawrev-3479	657	33	seemed	seem	VERB
inlawrev-3479	657	34	to	to	PART
inlawrev-3479	657	35	more	more	ADV
inlawrev-3479	657	36	closely	closely	ADV
inlawrev-3479	657	37	resemble	resemble	VERB
inlawrev-3479	657	38	the	the	DET
inlawrev-3479	657	39	small	small	ADJ
inlawrev-3479	657	40	shop	shop	NOUN
inlawrev-3479	657	41	model.227	model.227	PROPN
inlawrev-3479	657	42	however	however	ADV
inlawrev-3479	657	43	,	,	PUNCT
inlawrev-3479	657	44	the	the	DET
inlawrev-3479	657	45	tax	tax	NOUN
inlawrev-3479	657	46	court	court	NOUN
inlawrev-3479	657	47	found	find	VERB
inlawrev-3479	657	48	that	that	SCONJ
inlawrev-3479	657	49	the	the	DET
inlawrev-3479	657	50	taxpayer	taxpayer	NOUN
inlawrev-3479	657	51	failed	fail	VERB
inlawrev-3479	657	52	to	to	PART
inlawrev-3479	657	53	present	present	VERB
inlawrev-3479	657	54	any	any	DET
inlawrev-3479	657	55	additional	additional	ADJ
inlawrev-3479	657	56	evidence	evidence	NOUN
inlawrev-3479	657	57	comparing	compare	VERB
inlawrev-3479	657	58	the	the	DET
inlawrev-3479	657	59	remaining	remain	VERB
inlawrev-3479	657	60	attributes	attribute	NOUN
inlawrev-3479	657	61	of	of	ADP
inlawrev-3479	657	62	its	its	PRON
inlawrev-3479	657	63	building	building	NOUN
inlawrev-3479	657	64	with	with	ADP
inlawrev-3479	657	65	each	each	DET
inlawrev-3479	657	66	model	model	NOUN
inlawrev-3479	657	67	and	and	CCONJ
inlawrev-3479	657	68	therefore	therefore	ADV
inlawrev-3479	657	69	did	do	AUX
inlawrev-3479	657	70	not	not	PART
inlawrev-3479	657	71	carry	carry	VERB
inlawrev-3479	657	72	its	its	PRON
inlawrev-3479	657	73	burden	burden	NOUN
inlawrev-3479	657	74	ofproofon	ofproofon	NOUN
inlawrev-3479	657	75	the	the	DET
inlawrev-3479	657	76	issue	issue	NOUN
inlawrev-3479	657	77	.	.	PUNCT
inlawrev-3479	658	1	228	228	NUM
inlawrev-3479	658	2	consequently	consequently	ADV
inlawrev-3479	658	3	,	,	PUNCT
inlawrev-3479	658	4	the	the	DET
inlawrev-3479	658	5	tax	tax	NOUN
inlawrev-3479	658	6	court	court	NOUN
inlawrev-3479	658	7	affirmed	affirm	VERB
inlawrev-3479	658	8	the	the	DET
inlawrev-3479	658	9	isbtc	isbtc	NOUN
inlawrev-3479	658	10	's	's	PART
inlawrev-3479	658	11	classification	classification	NOUN
inlawrev-3479	658	12	of	of	ADP
inlawrev-3479	658	13	the	the	DET
inlawrev-3479	658	14	taxpayer	taxpayer	NOUN
inlawrev-3479	658	15	's	's	PART
inlawrev-3479	658	16	building	building	NOUN
inlawrev-3479	658	17	as	as	ADP
inlawrev-3479	658	18	a	a	DET
inlawrev-3479	658	19	light	light	ADJ
inlawrev-3479	658	20	manufacturing	manufacturing	NOUN
inlawrev-3479	658	21	facility	facility	NOUN
inlawrev-3479	658	22	.	.	PUNCT
inlawrev-3479	659	1	229	229	NUM
inlawrev-3479	659	2	finally	finally	ADV
inlawrev-3479	659	3	,	,	PUNCT
inlawrev-3479	659	4	the	the	DET
inlawrev-3479	659	5	tax	tax	NOUN
inlawrev-3479	659	6	court	court	NOUN
inlawrev-3479	659	7	considered	consider	VERB
inlawrev-3479	659	8	the	the	DET
inlawrev-3479	659	9	taxpayer	taxpayer	NOUN
inlawrev-3479	659	10	's	's	PART
inlawrev-3479	659	11	challenge	challenge	NOUN
inlawrev-3479	659	12	to	to	ADP
inlawrev-3479	659	13	the	the	DET
inlawrev-3479	659	14	isbtc	isbtc	NOUN
inlawrev-3479	659	15	's	's	PART
inlawrev-3479	659	16	application	application	NOUN
inlawrev-3479	659	17	of	of	ADP
inlawrev-3479	659	18	a	a	DET
inlawrev-3479	659	19	zero	zero	NUM
inlawrev-3479	659	20	obsolescence	obsolescence	NOUN
inlawrev-3479	659	21	factor	factor	NOUN
inlawrev-3479	659	22	to	to	ADP
inlawrev-3479	659	23	the	the	DET
inlawrev-3479	659	24	taxpayer	taxpayer	NOUN
inlawrev-3479	659	25	's	's	PART
inlawrev-3479	659	26	building	building	NOUN
inlawrev-3479	659	27	.	.	PUNCT
inlawrev-3479	660	1	the	the	DET
inlawrev-3479	660	2	court	court	NOUN
inlawrev-3479	660	3	explained	explain	VERB
inlawrev-3479	660	4	that	that	SCONJ
inlawrev-3479	660	5	the	the	DET
inlawrev-3479	660	6	determination	determination	NOUN
inlawrev-3479	660	7	ofobsolescence	ofobsolescence	NOUN
inlawrev-3479	660	8	is	be	AUX
inlawrev-3479	660	9	a	a	DET
inlawrev-3479	660	10	two	two	NUM
inlawrev-3479	660	11	-	-	PUNCT
inlawrev-3479	660	12	step	step	NOUN
inlawrev-3479	660	13	inquiry	inquiry	NOUN
inlawrev-3479	660	14	,	,	PUNCT
inlawrev-3479	660	15	and	and	CCONJ
inlawrev-3479	660	16	noted	note	VERB
inlawrev-3479	660	17	that	that	SCONJ
inlawrev-3479	660	18	the	the	DET
inlawrev-3479	660	19	appealing	appealing	ADJ
inlawrev-3479	660	20	party	party	NOUN
inlawrev-3479	660	21	must	must	AUX
inlawrev-3479	660	22	first	first	ADV
inlawrev-3479	660	23	identify	identify	VERB
inlawrev-3479	660	24	the	the	DET
inlawrev-3479	660	25	causes	cause	NOUN
inlawrev-3479	660	26	of	of	ADP
inlawrev-3479	660	27	obsolescence	obsolescence	NOUN
inlawrev-3479	660	28	and	and	CCONJ
inlawrev-3479	660	29	then	then	ADV
inlawrev-3479	660	30	quantify	quantify	VERB
inlawrev-3479	660	31	the	the	DET
inlawrev-3479	660	32	amount	amount	NOUN
inlawrev-3479	660	33	of	of	ADP
inlawrev-3479	660	34	obsolescence	obsolescence	NOUN
inlawrev-3479	660	35	to	to	PART
inlawrev-3479	660	36	be	be	AUX
inlawrev-3479	660	37	applied	apply	VERB
inlawrev-3479	660	38	.	.	PUNCT
inlawrev-3479	661	1	230	230	NUM
inlawrev-3479	661	2	the	the	DET
inlawrev-3479	661	3	court	court	NOUN
inlawrev-3479	661	4	held	hold	VERB
inlawrev-3479	661	5	that	that	SCONJ
inlawrev-3479	661	6	"	"	PUNCT
inlawrev-3479	661	7	[	[	X
inlawrev-3479	661	8	functional	functional	ADJ
inlawrev-3479	661	9	obsolescence	obsolescence	NOUN
inlawrev-3479	661	10	is	be	AUX
inlawrev-3479	661	11	either	either	CCONJ
inlawrev-3479	661	12	something	something	PRON
inlawrev-3479	661	13	that	that	PRON
inlawrev-3479	661	14	buyers	buyer	NOUN
inlawrev-3479	661	15	are	be	AUX
inlawrev-3479	661	16	unwilling	unwilling	ADJ
inlawrev-3479	661	17	to	to	PART
inlawrev-3479	661	18	pay	pay	VERB
inlawrev-3479	661	19	for	for	ADP
inlawrev-3479	661	20	or	or	CCONJ
inlawrev-3479	661	21	a	a	DET
inlawrev-3479	661	22	deficiency	deficiency	NOUN
inlawrev-3479	661	23	that	that	PRON
inlawrev-3479	661	24	causes	cause	VERB
inlawrev-3479	661	25	the	the	DET
inlawrev-3479	661	26	property	property	NOUN
inlawrev-3479	661	27	to	to	PART
inlawrev-3479	661	28	lose	lose	VERB
inlawrev-3479	661	29	value	value	NOUN
inlawrev-3479	661	30	when	when	SCONJ
inlawrev-3479	661	31	compared	compare	VERB
inlawrev-3479	661	32	to	to	ADP
inlawrev-3479	661	33	a	a	DET
inlawrev-3479	661	34	more	more	ADV
inlawrev-3479	661	35	modern	modern	ADJ
inlawrev-3479	661	36	replacement	replacement	NOUN
inlawrev-3479	661	37	.	.	PUNCT
inlawrev-3479	662	1	"231	"231	VERB
inlawrev-3479	662	2	the	the	DET
inlawrev-3479	662	3	tax	tax	NOUN
inlawrev-3479	662	4	court	court	NOUN
inlawrev-3479	662	5	found	find	VERB
inlawrev-3479	662	6	that	that	SCONJ
inlawrev-3479	662	7	functional	functional	ADJ
inlawrev-3479	662	8	obsolescence	obsolescence	NOUN
inlawrev-3479	662	9	works	work	VERB
inlawrev-3479	662	10	as	as	ADP
inlawrev-3479	662	11	a	a	DET
inlawrev-3479	662	12	penalty	penalty	NOUN
inlawrev-3479	662	13	against	against	ADP
inlawrev-3479	662	14	the	the	DET
inlawrev-3479	662	15	property	property	NOUN
inlawrev-3479	662	16	's	's	PART
inlawrev-3479	662	17	value	value	NOUN
inlawrev-3479	662	18	,	,	PUNCT
inlawrev-3479	662	19	and	and	CCONJ
inlawrev-3479	662	20	provided	provide	VERB
inlawrev-3479	662	21	several	several	ADJ
inlawrev-3479	662	22	examples	example	NOUN
inlawrev-3479	662	23	of	of	ADP
inlawrev-3479	662	24	functional	functional	ADJ
inlawrev-3479	662	25	obsolescence	obsolescence	NOUN
inlawrev-3479	662	26	,	,	PUNCT
inlawrev-3479	662	27	including	include	VERB
inlawrev-3479	662	28	"	"	PUNCT
inlawrev-3479	662	29	a	a	DET
inlawrev-3479	662	30	poor	poor	ADJ
inlawrev-3479	662	31	ratio	ratio	NOUN
inlawrev-3479	662	32	of	of	ADP
inlawrev-3479	662	33	land	land	NOUN
inlawrev-3479	662	34	to	to	ADP
inlawrev-3479	662	35	building	building	NOUN
inlawrev-3479	662	36	area	area	NOUN
inlawrev-3479	662	37	,	,	PUNCT
inlawrev-3479	662	38	220	220	NUM
inlawrev-3479	662	39	.	.	PUNCT
inlawrev-3479	663	1	see	see	VERB
inlawrev-3479	663	2	i	i	PRON
inlawrev-3479	663	3	d.	d.	PROPN
inlawrev-3479	663	4	221	221	NUM
inlawrev-3479	663	5	.	.	PUNCT
inlawrev-3479	664	1	see	see	VERB
inlawrev-3479	664	2	i	i	PRON
inlawrev-3479	664	3	d.	d.	PROPN
inlawrev-3479	664	4	222	222	NUM
inlawrev-3479	664	5	.	.	PUNCT
inlawrev-3479	665	1	see	see	VERB
inlawrev-3479	665	2	i	i	PRON
inlawrev-3479	665	3	d.	d.	PROPN
inlawrev-3479	665	4	111	111	NUM
inlawrev-3479	665	5	.	.	PUNCT
inlawrev-3479	666	1	see	see	VERB
inlawrev-3479	666	2	i	i	PRON
inlawrev-3479	666	3	d.	d.	PROPN
inlawrev-3479	666	4	224	224	NUM
inlawrev-3479	666	5	.	.	PUNCT
inlawrev-3479	667	1	i	i	PRON
inlawrev-3479	667	2	d.	d.	PROPN
inlawrev-3479	667	3	225	225	NUM
inlawrev-3479	667	4	.	.	PUNCT
inlawrev-3479	668	1	i	i	PRON
inlawrev-3479	668	2	d.	d.	PROPN
inlawrev-3479	668	3	226	226	NUM
inlawrev-3479	668	4	.	.	PUNCT
inlawrev-3479	669	1	i	i	PRON
inlawrev-3479	669	2	d.	d.	PROPN
inlawrev-3479	669	3	227	227	NUM
inlawrev-3479	669	4	.	.	PUNCT
inlawrev-3479	670	1	see	see	VERB
inlawrev-3479	670	2	i	i	PRON
inlawrev-3479	670	3	d.	d.	PROPN
inlawrev-3479	670	4	;	;	PUNCT
inlawrev-3479	670	5	see	see	VERB
inlawrev-3479	670	6	also	also	ADV
inlawrev-3479	670	7	ind	ind	ADJ
inlawrev-3479	670	8	.	.	PUNCT
inlawrev-3479	671	1	admin	admin	PROPN
inlawrev-3479	671	2	.	.	PUNCT
inlawrev-3479	671	3	code	code	PROPN
inlawrev-3479	671	4	tit	tit	PROPN
inlawrev-3479	671	5	.	.	PUNCT
inlawrev-3479	672	1	50	50	NUM
inlawrev-3479	672	2	,	,	PUNCT
inlawrev-3479	672	3	r.	r.	NOUN
inlawrev-3479	672	4	2.211	2.211	NUM
inlawrev-3479	672	5	-	-	SYM
inlawrev-3479	672	6	1	1	NUM
inlawrev-3479	672	7	(	(	PUNCT
inlawrev-3479	672	8	200	200	NUM
inlawrev-3479	672	9	1	1	NUM
inlawrev-3479	672	10	)	)	PUNCT
inlawrev-3479	672	11	.	.	PUNCT
inlawrev-3479	673	1	228	228	NUM
inlawrev-3479	673	2	.	.	PUNCT
inlawrev-3479	673	3	see	see	VERB
inlawrev-3479	673	4	i	i	PRON
inlawrev-3479	673	5	d.	d.	PROPN
inlawrev-3479	673	6	229	229	NUM
inlawrev-3479	673	7	.	.	PUNCT
inlawrev-3479	674	1	see	see	VERB
inlawrev-3479	674	2	i	i	PRON
inlawrev-3479	674	3	d.	d.	PROPN
inlawrev-3479	674	4	230	230	NUM
inlawrev-3479	674	5	.	.	PUNCT
inlawrev-3479	675	1	see	see	VERB
inlawrev-3479	675	2	i	i	PRON
inlawrev-3479	675	3	d.	d.	PROPN
inlawrev-3479	675	4	at	at	ADP
inlawrev-3479	675	5	925	925	NUM
inlawrev-3479	675	6	.	.	PUNCT
inlawrev-3479	676	1	23	23	NUM
inlawrev-3479	676	2	1	1	NUM
inlawrev-3479	676	3	.	.	PUNCT
inlawrev-3479	677	1	i	i	PRON
inlawrev-3479	677	2	d.	d.	PROPN
inlawrev-3479	677	3	see	see	VERB
inlawrev-3479	677	4	also	also	ADV
inlawrev-3479	677	5	ind	ind	PROPN
inlawrev-3479	677	6	.	.	PUNCT
inlawrev-3479	678	1	admin	admin	PROPN
inlawrev-3479	678	2	.	.	PUNCT
inlawrev-3479	679	1	code	code	PROPN
inlawrev-3479	679	2	tit	tit	NOUN
inlawrev-3479	679	3	50	50	NUM
inlawrev-3479	679	4	,	,	PUNCT
inlawrev-3479	679	5	r.	r.	NOUN
inlawrev-3479	679	6	2.2	2.2	NUM
inlawrev-3479	679	7	-	-	SYM
inlawrev-3479	679	8	10	10	NUM
inlawrev-3479	679	9	-	-	SYM
inlawrev-3479	679	10	7	7	NUM
inlawrev-3479	679	11	(	(	PUNCT
inlawrev-3479	679	12	2001	2001	NUM
inlawrev-3479	679	13	)	)	PUNCT
inlawrev-3479	679	14	.	.	PUNCT
inlawrev-3479	680	1	2001	2001	NUM
inlawrev-3479	680	2	]	]	PUNCT
inlawrev-3479	681	1	taxation	taxation	NOUN
inlawrev-3479	681	2	1025	1025	NUM
inlawrev-3479	681	3	inadequate	inadequate	ADJ
inlawrev-3479	681	4	parking	parking	NOUN
inlawrev-3479	681	5	,	,	PUNCT
inlawrev-3479	681	6	truck	truck	NOUN
inlawrev-3479	681	7	or	or	CCONJ
inlawrev-3479	681	8	railroad	railroad	NOUN
inlawrev-3479	681	9	loading	loading	NOUN
inlawrev-3479	681	10	or	or	CCONJ
inlawrev-3479	681	11	unloading	unload	VERB
inlawrev-3479	681	12	facilities	facility	NOUN
inlawrev-3479	681	13	and	and	CCONJ
inlawrev-3479	681	14	poor	poor	ADJ
inlawrev-3479	681	15	proportion	proportion	NOUN
inlawrev-3479	681	16	of	of	ADP
inlawrev-3479	681	17	office	office	NOUN
inlawrev-3479	681	18	,	,	PUNCT
inlawrev-3479	681	19	rental	rental	NOUN
inlawrev-3479	681	20	or	or	CCONJ
inlawrev-3479	681	21	manufacturing	manufacturing	NOUN
inlawrev-3479	681	22	,	,	PUNCT
inlawrev-3479	681	23	and	and	CCONJ
inlawrev-3479	681	24	warehouse	warehouse	NOUN
inlawrev-3479	681	25	space	space	NOUN
inlawrev-3479	681	26	.	.	PUNCT
inlawrev-3479	682	1	"232	"232	PUNCT
inlawrev-3479	683	1	the	the	DET
inlawrev-3479	683	2	tax	tax	NOUN
inlawrev-3479	683	3	court	court	NOUN
inlawrev-3479	683	4	contrasted	contrast	VERB
inlawrev-3479	683	5	the	the	DET
inlawrev-3479	683	6	evidence	evidence	NOUN
inlawrev-3479	683	7	presented	present	VERB
inlawrev-3479	683	8	by	by	ADP
inlawrev-3479	683	9	the	the	DET
inlawrev-3479	683	10	taxpayer	taxpayer	NOUN
inlawrev-3479	683	11	with	with	ADP
inlawrev-3479	683	12	the	the	DET
inlawrev-3479	683	13	isbtc	isbtc	NOUN
inlawrev-3479	683	14	's	's	PART
inlawrev-3479	683	15	claim	claim	NOUN
inlawrev-3479	683	16	that	that	SCONJ
inlawrev-3479	683	17	no	no	DET
inlawrev-3479	683	18	deduction	deduction	NOUN
inlawrev-3479	683	19	was	be	AUX
inlawrev-3479	683	20	allowed	allow	VERB
inlawrev-3479	683	21	for	for	ADP
inlawrev-3479	683	22	obsolescence	obsolescence	NOUN
inlawrev-3479	683	23	because	because	SCONJ
inlawrev-3479	683	24	the	the	DET
inlawrev-3479	683	25	isbtc	isbtc	NOUN
inlawrev-3479	683	26	"	"	PUNCT
inlawrev-3479	683	27	felt	feel	VERB
inlawrev-3479	683	28	that	that	SCONJ
inlawrev-3479	683	29	[	[	X
inlawrev-3479	683	30	the	the	DET
inlawrev-3479	683	31	taxpayer	taxpayer	NOUN
inlawrev-3479	683	32	's	's	PART
inlawrev-3479	683	33	]	]	X
inlawrev-3479	683	34	building	building	NOUN
inlawrev-3479	683	35	was	be	AUX
inlawrev-3479	683	36	being	be	AUX
inlawrev-3479	683	37	operated	operate	VERB
inlawrev-3479	683	38	for	for	ADP
inlawrev-3479	683	39	its	its	PRON
inlawrev-3479	683	40	intended	intended	ADJ
inlawrev-3479	683	41	purpose	purpose	NOUN
inlawrev-3479	683	42	ofboat	ofboat	NOUN
inlawrev-3479	683	43	building	building	NOUN
inlawrev-3479	683	44	.	.	PUNCT
inlawrev-3479	683	45	"	"	PUNCT
inlawrev-3479	684	1	233	233	NUM
inlawrev-3479	684	2	the	the	DET
inlawrev-3479	684	3	tax	tax	NOUN
inlawrev-3479	684	4	court	court	NOUN
inlawrev-3479	684	5	held	hold	VERB
inlawrev-3479	684	6	that	that	SCONJ
inlawrev-3479	684	7	in	in	ADP
inlawrev-3479	684	8	order	order	NOUN
inlawrev-3479	684	9	to	to	PART
inlawrev-3479	684	10	establish	establish	VERB
inlawrev-3479	684	11	a	a	DET
inlawrev-3479	684	12	prima	prima	NOUN
inlawrev-3479	684	13	facie	facie	NOUN
inlawrev-3479	684	14	case	case	NOUN
inlawrev-3479	684	15	,	,	PUNCT
inlawrev-3479	684	16	a	a	DET
inlawrev-3479	684	17	taxpayer	taxpayer	NOUN
inlawrev-3479	684	18	must	must	AUX
inlawrev-3479	684	19	introduce	introduce	VERB
inlawrev-3479	684	20	evidence	evidence	NOUN
inlawrev-3479	684	21	"	"	PUNCT
inlawrev-3479	684	22	sufficient	sufficient	ADJ
inlawrev-3479	684	23	to	to	PART
inlawrev-3479	684	24	establish	establish	VERB
inlawrev-3479	684	25	a	a	DET
inlawrev-3479	684	26	given	give	VERB
inlawrev-3479	684	27	fact	fact	NOUN
inlawrev-3479	684	28	and	and	CCONJ
inlawrev-3479	684	29	which	which	PRON
inlawrev-3479	684	30	if	if	SCONJ
inlawrev-3479	684	31	not	not	PART
inlawrev-3479	684	32	contradicted	contradict	VERB
inlawrev-3479	684	33	will	will	AUX
inlawrev-3479	684	34	remain	remain	VERB
inlawrev-3479	684	35	sufficient	sufficient	ADJ
inlawrev-3479	684	36	.	.	PUNCT
inlawrev-3479	685	1	"234	"234	PROPN
inlawrev-3479	686	1	the	the	DET
inlawrev-3479	686	2	tax	tax	NOUN
inlawrev-3479	686	3	court	court	NOUN
inlawrev-3479	686	4	indicated	indicate	VERB
inlawrev-3479	686	5	that	that	SCONJ
inlawrev-3479	686	6	"	"	PUNCT
inlawrev-3479	686	7	[	[	X
inlawrev-3479	686	8	o]nce	o]nce	NOUN
inlawrev-3479	686	9	the	the	DET
inlawrev-3479	686	10	taxpayer	taxpayer	NOUN
inlawrev-3479	686	11	does	do	VERB
inlawrev-3479	686	12	so	so	ADV
inlawrev-3479	686	13	,	,	PUNCT
inlawrev-3479	686	14	it	it	PRON
inlawrev-3479	686	15	is	be	AUX
inlawrev-3479	686	16	then	then	ADV
inlawrev-3479	686	17	incumbent	incumbent	ADJ
inlawrev-3479	686	18	upon	upon	SCONJ
inlawrev-3479	686	19	the	the	DET
inlawrev-3479	686	20	[	[	X
inlawrev-3479	686	21	isbtc	isbtc	X
inlawrev-3479	686	22	]	]	PUNCT
inlawrev-3479	686	23	to	to	PART
inlawrev-3479	686	24	rebut	rebut	VERB
inlawrev-3479	686	25	this	this	DET
inlawrev-3479	686	26	evidence	evidence	NOUN
inlawrev-3479	686	27	and	and	CCONJ
inlawrev-3479	686	28	support	support	VERB
inlawrev-3479	686	29	its	its	PRON
inlawrev-3479	686	30	decision	decision	NOUN
inlawrev-3479	686	31	with	with	ADP
inlawrev-3479	686	32	substantial	substantial	ADJ
inlawrev-3479	686	33	evidence	evidence	NOUN
inlawrev-3479	686	34	.	.	PUNCT
inlawrev-3479	686	35	"	"	PUNCT
inlawrev-3479	687	1	235	235	NUM
inlawrev-3479	687	2	the	the	DET
inlawrev-3479	687	3	tax	tax	NOUN
inlawrev-3479	687	4	court	court	NOUN
inlawrev-3479	687	5	observed	observe	VERB
inlawrev-3479	687	6	that	that	SCONJ
inlawrev-3479	687	7	while	while	SCONJ
inlawrev-3479	687	8	some	some	DET
inlawrev-3479	687	9	ofthe	ofthe	ADJ
inlawrev-3479	687	10	taxpayer	taxpayer	NOUN
inlawrev-3479	687	11	's	's	PART
inlawrev-3479	687	12	evidence	evidence	NOUN
inlawrev-3479	687	13	may	may	AUX
inlawrev-3479	687	14	have	have	AUX
inlawrev-3479	687	15	appeared	appear	VERB
inlawrev-3479	687	16	to	to	PART
inlawrev-3479	687	17	be	be	AUX
inlawrev-3479	687	18	the	the	DET
inlawrev-3479	687	19	mere	mere	ADJ
inlawrev-3479	687	20	identification	identification	NOUN
inlawrev-3479	687	21	of	of	ADP
inlawrev-3479	687	22	factors	factor	NOUN
inlawrev-3479	687	23	that	that	PRON
inlawrev-3479	687	24	cause	cause	VERB
inlawrev-3479	687	25	obsolescence	obsolescence	NOUN
inlawrev-3479	687	26	,	,	PUNCT
inlawrev-3479	687	27	the	the	DET
inlawrev-3479	687	28	taxpayer	taxpayer	NOUN
inlawrev-3479	687	29	had	have	AUX
inlawrev-3479	687	30	done	do	VERB
inlawrev-3479	687	31	more	more	ADJ
inlawrev-3479	687	32	than	than	SCONJ
inlawrev-3479	687	33	make	make	VERB
inlawrev-3479	687	34	bare	bare	ADJ
inlawrev-3479	687	35	allegations	allegation	NOUN
inlawrev-3479	687	36	,	,	PUNCT
inlawrev-3479	687	37	and	and	CCONJ
inlawrev-3479	687	38	therefore	therefore	ADV
inlawrev-3479	687	39	,	,	PUNCT
inlawrev-3479	687	40	met	meet	VERB
inlawrev-3479	687	41	its	its	PRON
inlawrev-3479	687	42	prima	prima	NOUN
inlawrev-3479	687	43	facie	facie	NOUN
inlawrev-3479	687	44	case	case	NOUN
inlawrev-3479	687	45	requirements.236	requirements.236	PROPN
inlawrev-3479	687	46	moreover	moreover	ADV
inlawrev-3479	687	47	,	,	PUNCT
inlawrev-3479	687	48	the	the	DET
inlawrev-3479	687	49	tax	tax	NOUN
inlawrev-3479	687	50	court	court	NOUN
inlawrev-3479	687	51	found	find	VERB
inlawrev-3479	687	52	that	that	SCONJ
inlawrev-3479	687	53	"	"	PUNCT
inlawrev-3479	687	54	the	the	DET
inlawrev-3479	687	55	[	[	X
inlawrev-3479	687	56	isbtc	isbtc	NOUN
inlawrev-3479	687	57	]	]	PUNCT
inlawrev-3479	687	58	has	have	AUX
inlawrev-3479	687	59	neither	neither	CCONJ
inlawrev-3479	687	60	rebutted	rebut	VERB
inlawrev-3479	687	61	the	the	DET
inlawrev-3479	687	62	evidence	evidence	NOUN
inlawrev-3479	687	63	offered	offer	VERB
inlawrev-3479	687	64	by	by	ADP
inlawrev-3479	687	65	[	[	PUNCT
inlawrev-3479	687	66	the	the	DET
inlawrev-3479	687	67	taxpayer	taxpayer	NOUN
inlawrev-3479	687	68	]	]	PUNCT
inlawrev-3479	687	69	nor	nor	CCONJ
inlawrev-3479	687	70	dealt	deal	VERB
inlawrev-3479	687	71	with	with	ADP
inlawrev-3479	687	72	it	it	PRON
inlawrev-3479	687	73	in	in	ADP
inlawrev-3479	687	74	a	a	DET
inlawrev-3479	687	75	meaningful	meaningful	ADJ
inlawrev-3479	687	76	manner	manner	NOUN
inlawrev-3479	687	77	.	.	PUNCT
inlawrev-3479	687	78	"	"	PUNCT
inlawrev-3479	688	1	237	237	NUM
inlawrev-3479	688	2	as	as	ADP
inlawrev-3479	688	3	a	a	DET
inlawrev-3479	688	4	result	result	NOUN
inlawrev-3479	688	5	,	,	PUNCT
inlawrev-3479	688	6	the	the	DET
inlawrev-3479	688	7	tax	tax	NOUN
inlawrev-3479	688	8	court	court	NOUN
inlawrev-3479	688	9	remanded	remand	VERB
inlawrev-3479	688	10	this	this	DET
inlawrev-3479	688	11	issue	issue	NOUN
inlawrev-3479	688	12	to	to	ADP
inlawrev-3479	688	13	the	the	DET
inlawrev-3479	688	14	isbtc	isbtc	NOUN
inlawrev-3479	688	15	.	.	PUNCT
inlawrev-3479	689	1	238	238	NUM
inlawrev-3479	689	2	3	3	X
inlawrev-3479	689	3	.	.	PUNCT
inlawrev-3479	689	4	indianapolis	indianapolis	PROPN
inlawrev-3479	689	5	racquet	racquet	VERB
inlawrev-3479	689	6	club	club	PROPN
inlawrev-3479	689	7	,	,	PUNCT
inlawrev-3479	689	8	inc	inc	PROPN
inlawrev-3479	689	9	.	.	PROPN
inlawrev-3479	690	1	v.	v.	ADP
inlawrev-3479	690	2	state	state	PROPN
inlawrev-3479	690	3	board	board	PROPN
inlawrev-3479	690	4	of	of	ADP
inlawrev-3479	690	5	tax	tax	NOUN
inlawrev-3479	690	6	commissioners	commissioner	NOUN
inlawrev-3479	690	7	.	.	PUNCT
inlawrev-3479	691	1	239	239	NUM
inlawrev-3479	691	2	—	—	PUNCT
inlawrev-3479	691	3	in	in	ADP
inlawrev-3479	691	4	indianapolis	indianapolis	PROPN
inlawrev-3479	691	5	racquet	racquet	PROPN
inlawrev-3479	691	6	club	club	PROPN
inlawrev-3479	691	7	,	,	PUNCT
inlawrev-3479	691	8	inc	inc	PROPN
inlawrev-3479	691	9	.	.	PROPN
inlawrev-3479	691	10	,	,	PUNCT
inlawrev-3479	691	11	the	the	DET
inlawrev-3479	691	12	owner	owner	NOUN
inlawrev-3479	691	13	of	of	ADP
inlawrev-3479	691	14	an	an	DET
inlawrev-3479	691	15	indoor	indoor	ADJ
inlawrev-3479	691	16	and	and	CCONJ
inlawrev-3479	691	17	outdoor	outdoor	ADJ
inlawrev-3479	691	18	tennis	tennis	NOUN
inlawrev-3479	691	19	facility	facility	NOUN
inlawrev-3479	691	20	and	and	CCONJ
inlawrev-3479	691	21	the	the	DET
inlawrev-3479	691	22	owner	owner	NOUN
inlawrev-3479	691	23	of	of	ADP
inlawrev-3479	691	24	an	an	DET
inlawrev-3479	691	25	office	office	NOUN
inlawrev-3479	691	26	building	building	NOUN
inlawrev-3479	691	27	complex	complex	NOUN
inlawrev-3479	691	28	,	,	PUNCT
inlawrev-3479	691	29	both	both	PRON
inlawrev-3479	691	30	located	locate	VERB
inlawrev-3479	691	31	in	in	ADP
inlawrev-3479	691	32	marion	marion	PROPN
inlawrev-3479	691	33	county	county	PROPN
inlawrev-3479	691	34	,	,	PUNCT
inlawrev-3479	691	35	indiana	indiana	PROPN
inlawrev-3479	691	36	,	,	PUNCT
inlawrev-3479	691	37	challenged	challenge	VERB
inlawrev-3479	691	38	the	the	DET
inlawrev-3479	691	39	validity	validity	NOUN
inlawrev-3479	691	40	of	of	ADP
inlawrev-3479	691	41	the	the	DET
inlawrev-3479	691	42	isbtc	isbtc	NOUN
inlawrev-3479	691	43	's	's	PART
inlawrev-3479	691	44	assessments	assessment	NOUN
inlawrev-3479	691	45	of	of	ADP
inlawrev-3479	691	46	their	their	PRON
inlawrev-3479	691	47	real	real	ADJ
inlawrev-3479	691	48	property	property	NOUN
inlawrev-3479	691	49	.	.	PUNCT
inlawrev-3479	692	1	indianapolis	indianapolis	PROPN
inlawrev-3479	692	2	racquet	racquet	VERB
inlawrev-3479	692	3	club	club	PROPN
inlawrev-3479	692	4	,	,	PUNCT
inlawrev-3479	692	5	inc	inc	PROPN
inlawrev-3479	692	6	.	.	PROPN
inlawrev-3479	693	1	(	(	PUNCT
inlawrev-3479	693	2	irc	irc	NOUN
inlawrev-3479	693	3	)	)	PUNCT
inlawrev-3479	693	4	and	and	CCONJ
inlawrev-3479	693	5	racquet	racquet	VERB
inlawrev-3479	693	6	square	square	ADJ
inlawrev-3479	693	7	associates	associates	PROPN
inlawrev-3479	693	8	,	,	PUNCT
inlawrev-3479	693	9	ltd	ltd	PROPN
inlawrev-3479	693	10	.	.	PROPN
inlawrev-3479	693	11	(	(	PUNCT
inlawrev-3479	693	12	rsa	rsa	PROPN
inlawrev-3479	693	13	)	)	PUNCT
inlawrev-3479	693	14	(	(	PUNCT
inlawrev-3479	693	15	taxpayers	taxpayer	NOUN
inlawrev-3479	693	16	)	)	PUNCT
inlawrev-3479	693	17	presented	present	VERB
inlawrev-3479	693	18	two	two	NUM
inlawrev-3479	693	19	issues	issue	NOUN
inlawrev-3479	693	20	for	for	ADP
inlawrev-3479	693	21	consideration	consideration	NOUN
inlawrev-3479	693	22	by	by	ADP
inlawrev-3479	693	23	the	the	DET
inlawrev-3479	693	24	tax	tax	NOUN
inlawrev-3479	693	25	court	court	NOUN
inlawrev-3479	693	26	,	,	PUNCT
inlawrev-3479	693	27	which	which	PRON
inlawrev-3479	693	28	arose	arise	VERB
inlawrev-3479	693	29	from	from	ADP
inlawrev-3479	693	30	the	the	DET
inlawrev-3479	693	31	assessment	assessment	NOUN
inlawrev-3479	693	32	of	of	ADP
inlawrev-3479	693	33	three	three	NUM
inlawrev-3479	693	34	individual	individual	ADJ
inlawrev-3479	693	35	parcels	parcel	NOUN
inlawrev-3479	693	36	consisting	consist	VERB
inlawrev-3479	693	37	ofeight	ofeight	ADJ
inlawrev-3479	693	38	outdoor	outdoor	ADJ
inlawrev-3479	693	39	tennis	tennis	NOUN
inlawrev-3479	693	40	courts	court	NOUN
inlawrev-3479	693	41	,	,	PUNCT
inlawrev-3479	693	42	sixteen	sixteen	NUM
inlawrev-3479	693	43	indoor	indoor	ADJ
inlawrev-3479	693	44	tennis	tennis	NOUN
inlawrev-3479	693	45	courts	court	NOUN
inlawrev-3479	693	46	and	and	CCONJ
inlawrev-3479	693	47	associated	associated	ADJ
inlawrev-3479	693	48	facilities	facility	NOUN
inlawrev-3479	693	49	,	,	PUNCT
inlawrev-3479	693	50	and	and	CCONJ
inlawrev-3479	693	51	three	three	NUM
inlawrev-3479	693	52	single	single	ADJ
inlawrev-3479	693	53	-	-	PUNCT
inlawrev-3479	693	54	story	story	NOUN
inlawrev-3479	693	55	office	office	NOUN
inlawrev-3479	693	56	buildings	building	NOUN
inlawrev-3479	693	57	.	.	PUNCT
inlawrev-3479	694	1	240	240	NUM
inlawrev-3479	694	2	in	in	ADP
inlawrev-3479	694	3	this	this	DET
inlawrev-3479	694	4	case	case	NOUN
inlawrev-3479	694	5	,	,	PUNCT
inlawrev-3479	694	6	the	the	DET
inlawrev-3479	694	7	tax	tax	NOUN
inlawrev-3479	694	8	court	court	NOUN
inlawrev-3479	694	9	reversed	reverse	VERB
inlawrev-3479	694	10	the	the	DET
inlawrev-3479	694	11	isbtc	isbtc	NOUN
inlawrev-3479	694	12	's	's	PART
inlawrev-3479	694	13	final	final	ADJ
inlawrev-3479	694	14	assessment	assessment	NOUN
inlawrev-3479	694	15	determinations	determination	NOUN
inlawrev-3479	694	16	and	and	CCONJ
inlawrev-3479	694	17	remanded	remand	VERB
inlawrev-3479	694	18	the	the	DET
inlawrev-3479	694	19	case	case	NOUN
inlawrev-3479	694	20	to	to	ADP
inlawrev-3479	694	21	the	the	DET
inlawrev-3479	694	22	isbtc	isbtc	NOUN
inlawrev-3479	694	23	because	because	SCONJ
inlawrev-3479	694	24	the	the	DET
inlawrev-3479	694	25	relevant	relevant	ADJ
inlawrev-3479	694	26	statutory	statutory	ADJ
inlawrev-3479	694	27	factors	factor	NOUN
inlawrev-3479	694	28	were	be	AUX
inlawrev-3479	694	29	not	not	PART
inlawrev-3479	694	30	considered	consider	VERB
inlawrev-3479	694	31	by	by	ADP
inlawrev-3479	694	32	the	the	DET
inlawrev-3479	694	33	isbtc	isbtc	NOUN
inlawrev-3479	694	34	when	when	SCONJ
inlawrev-3479	694	35	it	it	PRON
inlawrev-3479	694	36	classified	classify	VERB
inlawrev-3479	694	37	the	the	DET
inlawrev-3479	694	38	property.241	property.241	NOUN
inlawrev-3479	694	39	in	in	ADP
inlawrev-3479	694	40	addition	addition	NOUN
inlawrev-3479	694	41	,	,	PUNCT
inlawrev-3479	694	42	the	the	DET
inlawrev-3479	694	43	court	court	NOUN
inlawrev-3479	694	44	instructed	instruct	VERB
inlawrev-3479	694	45	the	the	DET
inlawrev-3479	694	46	isbtc	isbtc	NOUN
inlawrev-3479	694	47	to	to	PART
inlawrev-3479	694	48	apply	apply	VERB
inlawrev-3479	694	49	the	the	DET
inlawrev-3479	694	50	model	model	NOUN
inlawrev-3479	694	51	that	that	SCONJ
inlawrev-3479	694	52	most	most	ADV
inlawrev-3479	694	53	closely	closely	ADV
inlawrev-3479	694	54	resembled	resemble	VERB
inlawrev-3479	694	55	the	the	DET
inlawrev-3479	694	56	tennis	tennis	NOUN
inlawrev-3479	694	57	facility	facility	NOUN
inlawrev-3479	694	58	and	and	CCONJ
inlawrev-3479	694	59	to	to	PART
inlawrev-3479	694	60	recalculate	recalculate	VERB
inlawrev-3479	694	61	the	the	DET
inlawrev-3479	694	62	reproduction	reproduction	NOUN
inlawrev-3479	694	63	costs	cost	VERB
inlawrev-3479	694	64	ofthe	ofthe	ADJ
inlawrev-3479	694	65	tennis	tennis	NOUN
inlawrev-3479	694	66	facility	facility	NOUN
inlawrev-3479	694	67	based	base	VERB
inlawrev-3479	694	68	upon	upon	SCONJ
inlawrev-3479	694	69	the	the	DET
inlawrev-3479	694	70	proper	proper	ADJ
inlawrev-3479	694	71	model	model	NOUN
inlawrev-3479	694	72	.	.	PUNCT
inlawrev-3479	695	1	242	242	NUM
inlawrev-3479	695	2	the	the	DET
inlawrev-3479	695	3	tax	tax	NOUN
inlawrev-3479	695	4	court	court	NOUN
inlawrev-3479	695	5	referred	refer	VERB
inlawrev-3479	695	6	to	to	ADP
inlawrev-3479	695	7	indianapolis	indianapolis	PROPN
inlawrev-3479	695	8	historic	historic	ADJ
inlawrev-3479	695	9	partners	partner	NOUN
inlawrev-3479	695	10	v.	v.	ADP
inlawrev-3479	695	11	state	state	PROPN
inlawrev-3479	695	12	board	board	NOUN
inlawrev-3479	695	13	of	of	ADP
inlawrev-3479	695	14	232	232	NUM
inlawrev-3479	695	15	.	.	PUNCT
inlawrev-3479	696	1	i	i	PRON
inlawrev-3479	696	2	d	d	PROPN
inlawrev-3479	696	3	233	233	NUM
inlawrev-3479	696	4	.	.	PUNCT
inlawrev-3479	697	1	i	i	PRON
inlawrev-3479	697	2	d	d	PROPN
inlawrev-3479	697	3	234	234	NUM
inlawrev-3479	697	4	.	.	PUNCT
inlawrev-3479	698	1	i	i	PRON
inlawrev-3479	698	2	d	d	PROPN
inlawrev-3479	698	3	(	(	PUNCT
inlawrev-3479	698	4	quoting	quote	VERB
inlawrev-3479	698	5	clark	clark	PROPN
inlawrev-3479	698	6	v.	v.	ADP
inlawrev-3479	698	7	state	state	PROPN
inlawrev-3479	698	8	bd	bd	PROPN
inlawrev-3479	698	9	.	.	PROPN
inlawrev-3479	698	10	oftax	oftax	PROPN
inlawrev-3479	698	11	comm'rs	comm'rs	PROPN
inlawrev-3479	698	12	,	,	PUNCT
inlawrev-3479	698	13	694	694	NUM
inlawrev-3479	698	14	n.e.2d	n.e.2d	NOUN
inlawrev-3479	698	15	1230	1230	NUM
inlawrev-3479	698	16	,	,	PUNCT
inlawrev-3479	698	17	1233	1233	NUM
inlawrev-3479	698	18	(	(	PUNCT
inlawrev-3479	698	19	ind	ind	NOUN
inlawrev-3479	698	20	.	.	PUNCT
inlawrev-3479	699	1	tax	tax	PROPN
inlawrev-3479	699	2	ct	ct	PROPN
inlawrev-3479	699	3	.	.	PROPN
inlawrev-3479	699	4	1998	1998	NUM
inlawrev-3479	699	5	)	)	PUNCT
inlawrev-3479	699	6	)	)	PUNCT
inlawrev-3479	699	7	.	.	PUNCT
inlawrev-3479	700	1	235	235	NUM
inlawrev-3479	700	2	.	.	PUNCT
inlawrev-3479	701	1	i	i	PRON
inlawrev-3479	701	2	d	d	PROPN
inlawrev-3479	701	3	236	236	NUM
inlawrev-3479	701	4	.	.	PUNCT
inlawrev-3479	702	1	see	see	VERB
inlawrev-3479	702	2	i	i	PRON
inlawrev-3479	702	3	d.	d.	PROPN
inlawrev-3479	702	4	237	237	NUM
inlawrev-3479	702	5	.	.	PUNCT
inlawrev-3479	703	1	i	i	PRON
inlawrev-3479	703	2	d	d	PROPN
inlawrev-3479	703	3	238	238	PROPN
inlawrev-3479	703	4	.	.	PUNCT
inlawrev-3479	704	1	see	see	VERB
inlawrev-3479	704	2	i	i	PRON
inlawrev-3479	704	3	d.	d.	PROPN
inlawrev-3479	704	4	239	239	NUM
inlawrev-3479	704	5	.	.	PUNCT
inlawrev-3479	705	1	722	722	NUM
inlawrev-3479	705	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	705	3	926	926	NUM
inlawrev-3479	705	4	,	,	PUNCT
inlawrev-3479	705	5	928	928	NUM
inlawrev-3479	705	6	(	(	PUNCT
inlawrev-3479	705	7	ind	ind	NOUN
inlawrev-3479	705	8	.	.	PUNCT
inlawrev-3479	706	1	tax	tax	PROPN
inlawrev-3479	706	2	ct	ct	PROPN
inlawrev-3479	706	3	.	.	PROPN
inlawrev-3479	706	4	2000	2000	NUM
inlawrev-3479	706	5	)	)	PUNCT
inlawrev-3479	706	6	remanded	remand	VERB
inlawrev-3479	706	7	by	by	ADP
inlawrev-3479	706	8	743	743	NUM
inlawrev-3479	706	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	706	10	247	247	NUM
inlawrev-3479	706	11	(	(	PUNCT
inlawrev-3479	706	12	ind	ind	NOUN
inlawrev-3479	706	13	.	.	PUNCT
inlawrev-3479	706	14	2001	2001	NUM
inlawrev-3479	706	15	)	)	PUNCT
inlawrev-3479	706	16	.	.	PUNCT
inlawrev-3479	707	1	240	240	NUM
inlawrev-3479	707	2	.	.	PUNCT
inlawrev-3479	707	3	see	see	VERB
inlawrev-3479	707	4	i	i	PRON
inlawrev-3479	707	5	d.	d.	PROPN
inlawrev-3479	707	6	at	at	ADP
inlawrev-3479	707	7	929	929	NUM
inlawrev-3479	707	8	.	.	PUNCT
inlawrev-3479	708	1	241	241	X
inlawrev-3479	708	2	.	.	PUNCT
inlawrev-3479	709	1	see	see	VERB
inlawrev-3479	709	2	i	i	PRON
inlawrev-3479	709	3	d.	d.	PROPN
inlawrev-3479	709	4	at	at	ADP
inlawrev-3479	709	5	941	941	NUM
inlawrev-3479	709	6	.	.	PUNCT
inlawrev-3479	709	7	242	242	NUM
inlawrev-3479	709	8	.	.	PUNCT
inlawrev-3479	710	1	see	see	VERB
inlawrev-3479	710	2	i	i	PRON
inlawrev-3479	710	3	d.	d.	PROPN
inlawrev-3479	710	4	rules	rule	VERB
inlawrev-3479	710	5	.	.	PUNCT
inlawrev-3479	711	1	246	246	NUM
inlawrev-3479	711	2	1026	1026	NUM
inlawrev-3479	711	3	indiana	indiana	PROPN
inlawrev-3479	711	4	law	law	PROPN
inlawrev-3479	711	5	review	review	NOUN
inlawrev-3479	711	6	[	[	X
inlawrev-3479	711	7	vol	vol	NOUN
inlawrev-3479	711	8	.	.	PUNCT
inlawrev-3479	712	1	34	34	NUM
inlawrev-3479	712	2	:	:	SYM
inlawrev-3479	712	3	1003	1003	NUM
inlawrev-3479	712	4	tax	tax	NOUN
inlawrev-3479	712	5	commissioners	commissioner	NOUN
inlawrev-3479	712	6	,	,	PUNCT
inlawrev-3479	712	7	where	where	SCONJ
inlawrev-3479	712	8	the	the	DET
inlawrev-3479	712	9	tax	tax	NOUN
inlawrev-3479	712	10	court	court	NOUN
inlawrev-3479	712	11	held	hold	VERB
inlawrev-3479	712	12	that	that	SCONJ
inlawrev-3479	712	13	the	the	DET
inlawrev-3479	712	14	property	property	NOUN
inlawrev-3479	712	15	tax	tax	NOUN
inlawrev-3479	712	16	clause	clause	NOUN
inlawrev-3479	712	17	ofthe	ofthe	PROPN
inlawrev-3479	712	18	indiana	indiana	PROPN
inlawrev-3479	712	19	constitution	constitution	PROPN
inlawrev-3479	712	20	requires	require	VERB
inlawrev-3479	712	21	"	"	PUNCT
inlawrev-3479	712	22	(	(	PUNCT
inlawrev-3479	712	23	0	0	NUM
inlawrev-3479	712	24	uniformity	uniformity	NOUN
inlawrev-3479	712	25	and	and	CCONJ
inlawrev-3479	712	26	equality	equality	NOUN
inlawrev-3479	712	27	in	in	ADP
inlawrev-3479	712	28	assessment	assessment	NOUN
inlawrev-3479	712	29	,	,	PUNCT
inlawrev-3479	712	30	(	(	PUNCT
inlawrev-3479	712	31	2	2	X
inlawrev-3479	712	32	)	)	PUNCT
inlawrev-3479	712	33	uniformity	uniformity	NOUN
inlawrev-3479	712	34	and	and	CCONJ
inlawrev-3479	712	35	equality	equality	NOUN
inlawrev-3479	712	36	as	as	ADP
inlawrev-3479	712	37	to	to	AUX
inlawrev-3479	712	38	rate	rate	NOUN
inlawrev-3479	712	39	oftaxation	oftaxation	NOUN
inlawrev-3479	712	40	,	,	PUNCT
inlawrev-3479	712	41	and	and	CCONJ
inlawrev-3479	712	42	(	(	PUNCT
inlawrev-3479	712	43	3	3	X
inlawrev-3479	712	44	)	)	PUNCT
inlawrev-3479	712	45	ajust	ajust	NOUN
inlawrev-3479	712	46	valuation	valuation	NOUN
inlawrev-3479	712	47	for	for	ADP
inlawrev-3479	712	48	taxation	taxation	NOUN
inlawrev-3479	712	49	of	of	ADP
inlawrev-3479	712	50	all	all	DET
inlawrev-3479	712	51	property	property	NOUN
inlawrev-3479	712	52	.	.	PUNCT
inlawrev-3479	712	53	.	.	PUNCT
inlawrev-3479	712	54	.	.	PUNCT
inlawrev-3479	712	55	.	.	PUNCT
inlawrev-3479	713	1	the	the	DET
inlawrev-3479	713	2	purpose	purpose	NOUN
inlawrev-3479	713	3	of	of	ADP
inlawrev-3479	713	4	these	these	DET
inlawrev-3479	713	5	constitutional	constitutional	ADJ
inlawrev-3479	713	6	requirements	requirement	NOUN
inlawrev-3479	713	7	is	be	AUX
inlawrev-3479	713	8	to	to	PART
inlawrev-3479	713	9	distribute	distribute	VERB
inlawrev-3479	713	10	the	the	DET
inlawrev-3479	713	11	burden	burden	NOUN
inlawrev-3479	713	12	of	of	ADP
inlawrev-3479	713	13	taxation	taxation	NOUN
inlawrev-3479	713	14	upon	upon	SCONJ
inlawrev-3479	713	15	principles	principle	NOUN
inlawrev-3479	713	16	of	of	ADP
inlawrev-3479	713	17	uniformity	uniformity	NOUN
inlawrev-3479	713	18	,	,	PUNCT
inlawrev-3479	713	19	equality	equality	NOUN
inlawrev-3479	713	20	,	,	PUNCT
inlawrev-3479	713	21	and	and	CCONJ
inlawrev-3479	713	22	justice	justice	NOUN
inlawrev-3479	713	23	.	.	PUNCT
inlawrev-3479	713	24	"	"	PUNCT
inlawrev-3479	714	1	243	243	NUM
inlawrev-3479	714	2	the	the	DET
inlawrev-3479	714	3	court	court	NOUN
inlawrev-3479	714	4	also	also	ADV
inlawrev-3479	714	5	observed	observe	VERB
inlawrev-3479	714	6	that	that	SCONJ
inlawrev-3479	714	7	the	the	DET
inlawrev-3479	714	8	general	general	ADJ
inlawrev-3479	714	9	assembly	assembly	NOUN
inlawrev-3479	714	10	has	have	AUX
inlawrev-3479	714	11	charged	charge	VERB
inlawrev-3479	714	12	the	the	DET
inlawrev-3479	714	13	isbtc	isbtc	NOUN
inlawrev-3479	714	14	with	with	ADP
inlawrev-3479	714	15	interpreting	interpret	VERB
inlawrev-3479	714	16	indiana	indiana	PROPN
inlawrev-3479	714	17	's	's	PART
inlawrev-3479	714	18	property	property	NOUN
inlawrev-3479	714	19	tax	tax	NOUN
inlawrev-3479	714	20	laws	law	NOUN
inlawrev-3479	714	21	and	and	CCONJ
inlawrev-3479	714	22	ensuring	ensure	VERB
inlawrev-3479	714	23	that	that	SCONJ
inlawrev-3479	714	24	all	all	DET
inlawrev-3479	714	25	property	property	NOUN
inlawrev-3479	714	26	assessments	assessment	NOUN
inlawrev-3479	714	27	are	be	AUX
inlawrev-3479	714	28	made	make	VERB
inlawrev-3479	714	29	as	as	SCONJ
inlawrev-3479	714	30	prescribed	prescribe	VERB
inlawrev-3479	714	31	by	by	ADP
inlawrev-3479	714	32	law.244	law.244	NOUN
inlawrev-3479	714	33	specifically	specifically	ADV
inlawrev-3479	714	34	,	,	PUNCT
inlawrev-3479	714	35	the	the	DET
inlawrev-3479	714	36	tax	tax	NOUN
inlawrev-3479	714	37	court	court	NOUN
inlawrev-3479	714	38	observed	observe	VERB
inlawrev-3479	714	39	that	that	SCONJ
inlawrev-3479	714	40	section	section	NOUN
inlawrev-3479	714	41	6	6	NUM
inlawrev-3479	714	42	-	-	SYM
inlawrev-3479	714	43	1.1	1.1	NUM
inlawrev-3479	714	44	-	-	PUNCT
inlawrev-3479	714	45	31	31	NUM
inlawrev-3479	714	46	-	-	SYM
inlawrev-3479	714	47	6	6	NUM
inlawrev-3479	714	48	of	of	ADP
inlawrev-3479	714	49	the	the	DET
inlawrev-3479	714	50	indiana	indiana	PROPN
inlawrev-3479	714	51	code	code	PROPN
inlawrev-3479	714	52	provides	provide	VERB
inlawrev-3479	714	53	mandatory	mandatory	ADJ
inlawrev-3479	714	54	guidelines	guideline	NOUN
inlawrev-3479	714	55	for	for	ADP
inlawrev-3479	714	56	the	the	DET
inlawrev-3479	714	57	isbtc	isbtc	NOUN
inlawrev-3479	714	58	to	to	PART
inlawrev-3479	714	59	follow	follow	VERB
inlawrev-3479	714	60	when	when	SCONJ
inlawrev-3479	714	61	establishing	establish	VERB
inlawrev-3479	714	62	rules	rule	NOUN
inlawrev-3479	714	63	governing	govern	VERB
inlawrev-3479	714	64	the	the	DET
inlawrev-3479	714	65	assessment	assessment	NOUN
inlawrev-3479	714	66	of	of	ADP
inlawrev-3479	714	67	real	real	ADJ
inlawrev-3479	714	68	property	property	NOUN
inlawrev-3479	714	69	.	.	PUNCT
inlawrev-3479	715	1	245	245	NUM
inlawrev-3479	715	2	the	the	DET
inlawrev-3479	715	3	court	court	NOUN
inlawrev-3479	715	4	found	find	VERB
inlawrev-3479	715	5	that	that	SCONJ
inlawrev-3479	715	6	in	in	ADP
inlawrev-3479	715	7	fulfilling	fulfil	VERB
inlawrev-3479	715	8	its	its	PRON
inlawrev-3479	715	9	duties	duty	NOUN
inlawrev-3479	715	10	,	,	PUNCT
inlawrev-3479	715	11	the	the	DET
inlawrev-3479	715	12	isbtc	isbtc	NOUN
inlawrev-3479	715	13	is	be	AUX
inlawrev-3479	715	14	afforded	afford	VERB
inlawrev-3479	715	15	a	a	DET
inlawrev-3479	715	16	great	great	ADJ
inlawrev-3479	715	17	deal	deal	NOUN
inlawrev-3479	715	18	of	of	ADP
inlawrev-3479	715	19	discretion	discretion	NOUN
inlawrev-3479	715	20	and	and	CCONJ
inlawrev-3479	715	21	that	that	DET
inlawrev-3479	715	22	part	part	NOUN
inlawrev-3479	715	23	of	of	ADP
inlawrev-3479	715	24	exercising	exercise	VERB
inlawrev-3479	715	25	its	its	PRON
inlawrev-3479	715	26	discretion	discretion	NOUN
inlawrev-3479	715	27	is	be	AUX
inlawrev-3479	715	28	promulgating	promulgate	VERB
inlawrev-3479	715	29	land	land	NOUN
inlawrev-3479	715	30	valuation	valuation	NOUN
inlawrev-3479	715	31	orders	order	NOUN
inlawrev-3479	715	32	,	,	PUNCT
inlawrev-3479	715	33	which	which	PRON
inlawrev-3479	715	34	are	be	AUX
inlawrev-3479	715	35	administrative	administrative	ADJ
inlawrev-3479	715	36	the	the	DET
inlawrev-3479	715	37	tax	tax	NOUN
inlawrev-3479	715	38	court	court	NOUN
inlawrev-3479	715	39	held	hold	VERB
inlawrev-3479	715	40	that	that	SCONJ
inlawrev-3479	715	41	the	the	DET
inlawrev-3479	715	42	taxpayers	taxpayer	NOUN
inlawrev-3479	715	43	had	have	VERB
inlawrev-3479	715	44	to	to	PART
inlawrev-3479	715	45	show	show	VERB
inlawrev-3479	715	46	that	that	SCONJ
inlawrev-3479	715	47	the	the	DET
inlawrev-3479	715	48	land	land	NOUN
inlawrev-3479	715	49	valuation	valuation	PROPN
inlawrev-3479	715	50	commission	commission	PROPN
inlawrev-3479	715	51	's	's	PART
inlawrev-3479	715	52	classification	classification	NOUN
inlawrev-3479	715	53	of	of	ADP
inlawrev-3479	715	54	the	the	DET
inlawrev-3479	715	55	real	real	ADJ
inlawrev-3479	715	56	property	property	NOUN
inlawrev-3479	715	57	was	be	AUX
inlawrev-3479	715	58	improper.247	improper.247	NUM
inlawrev-3479	715	59	the	the	DET
inlawrev-3479	715	60	court	court	NOUN
inlawrev-3479	715	61	reviewed	review	VERB
inlawrev-3479	715	62	the	the	DET
inlawrev-3479	715	63	statutory	statutory	ADJ
inlawrev-3479	715	64	language	language	NOUN
inlawrev-3479	715	65	and	and	CCONJ
inlawrev-3479	715	66	concluded	conclude	VERB
inlawrev-3479	715	67	that	that	SCONJ
inlawrev-3479	715	68	the	the	DET
inlawrev-3479	715	69	most	most	ADV
inlawrev-3479	715	70	logical	logical	ADJ
inlawrev-3479	715	71	interpretation	interpretation	NOUN
inlawrev-3479	715	72	of	of	ADP
inlawrev-3479	715	73	section	section	NOUN
inlawrev-3479	715	74	6	6	NUM
inlawrev-3479	715	75	-	-	SYM
inlawrev-3479	715	76	1.1	1.1	NUM
inlawrev-3479	715	77	-	-	PUNCT
inlawrev-3479	715	78	31	31	NUM
inlawrev-3479	715	79	-	-	SYM
inlawrev-3479	715	80	6	6	NUM
inlawrev-3479	715	81	of	of	ADP
inlawrev-3479	715	82	the	the	DET
inlawrev-3479	715	83	indiana	indiana	PROPN
inlawrev-3479	715	84	code	code	PROPN
inlawrev-3479	715	85	was	be	AUX
inlawrev-3479	715	86	that	that	SCONJ
inlawrev-3479	715	87	the	the	DET
inlawrev-3479	715	88	general	general	ADJ
inlawrev-3479	715	89	assembly	assembly	NOUN
inlawrev-3479	715	90	intended	intend	VERB
inlawrev-3479	715	91	for	for	ADP
inlawrev-3479	715	92	the	the	DET
inlawrev-3479	715	93	isbtc	isbtc	NOUN
inlawrev-3479	715	94	to	to	PART
inlawrev-3479	715	95	consider	consider	VERB
inlawrev-3479	715	96	all	all	DET
inlawrev-3479	715	97	the	the	DET
inlawrev-3479	715	98	listed	list	VERB
inlawrev-3479	715	99	factors	factor	NOUN
inlawrev-3479	715	100	,	,	PUNCT
inlawrev-3479	715	101	including	include	VERB
inlawrev-3479	715	102	land	land	NOUN
inlawrev-3479	715	103	orders	order	NOUN
inlawrev-3479	715	104	,	,	PUNCT
inlawrev-3479	715	105	when	when	SCONJ
inlawrev-3479	715	106	promulgating	promulgate	VERB
inlawrev-3479	715	107	a	a	DET
inlawrev-3479	715	108	rule.248	rule.248	NOUN
inlawrev-3479	715	109	therefore	therefore	ADV
inlawrev-3479	715	110	,	,	PUNCT
inlawrev-3479	715	111	the	the	DET
inlawrev-3479	715	112	court	court	NOUN
inlawrev-3479	715	113	found	find	VERB
inlawrev-3479	715	114	that	that	SCONJ
inlawrev-3479	715	115	:	:	PUNCT
inlawrev-3479	715	116	[	[	X
inlawrev-3479	715	117	i]n	i]n	NOUN
inlawrev-3479	715	118	placing	place	VERB
inlawrev-3479	715	119	a	a	DET
inlawrev-3479	715	120	particular	particular	ADJ
inlawrev-3479	715	121	parcel	parcel	NOUN
inlawrev-3479	715	122	within	within	ADP
inlawrev-3479	715	123	a	a	DET
inlawrev-3479	715	124	specific	specific	ADJ
inlawrev-3479	715	125	category	category	NOUN
inlawrev-3479	715	126	of	of	ADP
inlawrev-3479	715	127	a	a	DET
inlawrev-3479	715	128	land	land	NOUN
inlawrev-3479	715	129	valuation	valuation	NOUN
inlawrev-3479	715	130	order	order	NOUN
inlawrev-3479	715	131	,	,	PUNCT
inlawrev-3479	715	132	the	the	DET
inlawrev-3479	715	133	[	[	X
inlawrev-3479	715	134	isbtc	isbtc	NOUN
inlawrev-3479	715	135	]	]	PUNCT
inlawrev-3479	715	136	,	,	PUNCT
inlawrev-3479	715	137	in	in	ADP
inlawrev-3479	715	138	either	either	CCONJ
inlawrev-3479	715	139	approving	approve	VERB
inlawrev-3479	715	140	or	or	CCONJ
inlawrev-3479	715	141	modifying	modify	VERB
inlawrev-3479	715	142	the	the	DET
inlawrev-3479	715	143	land	land	NOUN
inlawrev-3479	715	144	order	order	NOUN
inlawrev-3479	715	145	or	or	CCONJ
inlawrev-3479	715	146	in	in	ADP
inlawrev-3479	715	147	reviewing	review	VERB
inlawrev-3479	715	148	an	an	DET
inlawrev-3479	715	149	assessment	assessment	NOUN
inlawrev-3479	715	150	on	on	ADP
inlawrev-3479	715	151	appeal	appeal	NOUN
inlawrev-3479	715	152	,	,	PUNCT
inlawrev-3479	715	153	must	must	AUX
inlawrev-3479	715	154	consider	consider	VERB
inlawrev-3479	715	155	these	these	DET
inlawrev-3479	715	156	statutory	statutory	ADJ
inlawrev-3479	715	157	factors	factor	NOUN
inlawrev-3479	715	158	:	:	PUNCT
inlawrev-3479	715	159	acreage	acreage	ADJ
inlawrev-3479	715	160	,	,	PUNCT
inlawrev-3479	715	161	lots	lot	NOUN
inlawrev-3479	715	162	,	,	PUNCT
inlawrev-3479	715	163	size	size	NOUN
inlawrev-3479	715	164	,	,	PUNCT
inlawrev-3479	715	165	location	location	NOUN
inlawrev-3479	715	166	,	,	PUNCT
inlawrev-3479	715	167	use	use	NOUN
inlawrev-3479	715	168	,	,	PUNCT
inlawrev-3479	715	169	productivity	productivity	NOUN
inlawrev-3479	715	170	or	or	CCONJ
inlawrev-3479	715	171	earning	earning	NOUN
inlawrev-3479	715	172	capacity	capacity	NOUN
inlawrev-3479	715	173	,	,	PUNCT
inlawrev-3479	715	174	applicable	applicable	ADJ
inlawrev-3479	715	175	zoning	zoning	NOUN
inlawrev-3479	715	176	provisions	provision	NOUN
inlawrev-3479	715	177	,	,	PUNCT
inlawrev-3479	715	178	and	and	CCONJ
inlawrev-3479	715	179	accessibility	accessibility	NOUN
inlawrev-3479	715	180	to	to	ADP
inlawrev-3479	715	181	highways	highway	NOUN
inlawrev-3479	715	182	,	,	PUNCT
inlawrev-3479	715	183	sewers	sewer	NOUN
inlawrev-3479	715	184	,	,	PUNCT
inlawrev-3479	715	185	and	and	CCONJ
inlawrev-3479	715	186	others	other	NOUN
inlawrev-3479	715	187	public	public	ADJ
inlawrev-3479	715	188	services	service	NOUN
inlawrev-3479	715	189	or	or	CCONJ
inlawrev-3479	715	190	facilities	facility	NOUN
inlawrev-3479	715	191	.	.	PUNCT
inlawrev-3479	716	1	249	249	NUM
inlawrev-3479	716	2	the	the	DET
inlawrev-3479	716	3	final	final	ADJ
inlawrev-3479	716	4	factor	factor	NOUN
inlawrev-3479	716	5	ofthe	ofthe	NOUN
inlawrev-3479	716	6	above	above	ADV
inlawrev-3479	716	7	-	-	PUNCT
inlawrev-3479	716	8	referenced	reference	VERB
inlawrev-3479	716	9	statutory	statutory	ADJ
inlawrev-3479	716	10	provision	provision	NOUN
inlawrev-3479	716	11	allows	allow	VERB
inlawrev-3479	716	12	the	the	DET
inlawrev-3479	716	13	isbtc	isbtc	NOUN
inlawrev-3479	716	14	to	to	PART
inlawrev-3479	716	15	consider	consider	VERB
inlawrev-3479	716	16	"	"	PUNCT
inlawrev-3479	716	17	any	any	DET
inlawrev-3479	716	18	other	other	ADJ
inlawrev-3479	716	19	factor	factor	NOUN
inlawrev-3479	716	20	that	that	PRON
inlawrev-3479	716	21	the	the	DET
inlawrev-3479	716	22	[	[	X
inlawrev-3479	716	23	state	state	NOUN
inlawrev-3479	716	24	board	board	NOUN
inlawrev-3479	716	25	]	]	PUNCT
inlawrev-3479	716	26	determines	determine	NOUN
inlawrev-3479	716	27	by	by	ADP
inlawrev-3479	716	28	rule	rule	NOUN
inlawrev-3479	716	29	is	be	AUX
inlawrev-3479	716	30	just	just	ADV
inlawrev-3479	716	31	and	and	CCONJ
inlawrev-3479	716	32	proper	proper	ADJ
inlawrev-3479	716	33	.	.	PUNCT
inlawrev-3479	716	34	"	"	PUNCT
inlawrev-3479	717	1	250	250	NUM
inlawrev-3479	717	2	the	the	DET
inlawrev-3479	717	3	tax	tax	NOUN
inlawrev-3479	717	4	court	court	NOUN
inlawrev-3479	717	5	reviewed	review	VERB
inlawrev-3479	717	6	the	the	DET
inlawrev-3479	717	7	evidence	evidence	NOUN
inlawrev-3479	717	8	in	in	ADP
inlawrev-3479	717	9	the	the	DET
inlawrev-3479	717	10	case	case	NOUN
inlawrev-3479	717	11	and	and	CCONJ
inlawrev-3479	717	12	concluded	conclude	VERB
inlawrev-3479	717	13	that	that	SCONJ
inlawrev-3479	717	14	because	because	SCONJ
inlawrev-3479	717	15	the	the	DET
inlawrev-3479	717	16	listed	list	VERB
inlawrev-3479	717	17	factors	factor	NOUN
inlawrev-3479	717	18	were	be	AUX
inlawrev-3479	717	19	not	not	PART
inlawrev-3479	717	20	considered	consider	VERB
inlawrev-3479	717	21	by	by	ADP
inlawrev-3479	717	22	the	the	DET
inlawrev-3479	717	23	isbtc	isbtc	NOUN
inlawrev-3479	717	24	,	,	PUNCT
inlawrev-3479	717	25	it	it	PRON
inlawrev-3479	717	26	was	be	AUX
inlawrev-3479	717	27	necessary	necessary	ADJ
inlawrev-3479	717	28	to	to	PART
inlawrev-3479	717	29	remand	remand	VERB
inlawrev-3479	717	30	the	the	DET
inlawrev-3479	717	31	issue	issue	NOUN
inlawrev-3479	717	32	ofwhether	ofwhether	ADP
inlawrev-3479	717	33	the	the	DET
inlawrev-3479	717	34	parcels	parcel	NOUN
inlawrev-3479	717	35	were	be	AUX
inlawrev-3479	717	36	properly	properly	ADV
inlawrev-3479	717	37	classified	classified	ADJ
inlawrev-3479	717	38	.	.	PUNCT
inlawrev-3479	718	1	251	251	NUM
inlawrev-3479	718	2	the	the	DET
inlawrev-3479	718	3	court	court	NOUN
inlawrev-3479	718	4	instructed	instruct	VERB
inlawrev-3479	718	5	that	that	SCONJ
inlawrev-3479	718	6	on	on	ADP
inlawrev-3479	718	7	remand	remand	NOUN
inlawrev-3479	718	8	the	the	DET
inlawrev-3479	718	9	isbtc	isbtc	NOUN
inlawrev-3479	718	10	must	must	AUX
inlawrev-3479	718	11	determine	determine	VERB
inlawrev-3479	718	12	,	,	PUNCT
inlawrev-3479	718	13	upon	upon	SCONJ
inlawrev-3479	718	14	considering	consider	VERB
inlawrev-3479	718	15	all	all	DET
inlawrev-3479	718	16	factors	factor	NOUN
inlawrev-3479	718	17	required	require	VERB
inlawrev-3479	718	18	by	by	ADP
inlawrev-3479	718	19	section	section	NOUN
inlawrev-3479	718	20	6	6	NUM
inlawrev-3479	718	21	-	-	SYM
inlawrev-3479	718	22	1.1	1.1	NUM
inlawrev-3479	718	23	-	-	PUNCT
inlawrev-3479	718	24	31	31	NUM
inlawrev-3479	718	25	-	-	SYM
inlawrev-3479	718	26	6	6	NUM
inlawrev-3479	718	27	of	of	ADP
inlawrev-3479	718	28	the	the	DET
inlawrev-3479	718	29	indiana	indiana	PROPN
inlawrev-3479	718	30	code	code	PROPN
inlawrev-3479	718	31	,	,	PUNCT
inlawrev-3479	718	32	the	the	DET
inlawrev-3479	718	33	appropriate	appropriate	ADJ
inlawrev-3479	718	34	classification	classification	NOUN
inlawrev-3479	718	35	of	of	ADP
inlawrev-3479	718	36	the	the	DET
inlawrev-3479	718	37	243	243	NUM
inlawrev-3479	718	38	.	.	PUNCT
inlawrev-3479	719	1	i	i	PRON
inlawrev-3479	719	2	d.	d.	PROPN
inlawrev-3479	719	3	at	at	ADP
inlawrev-3479	719	4	931	931	NUM
inlawrev-3479	719	5	(	(	PUNCT
inlawrev-3479	719	6	quoting	quote	VERB
inlawrev-3479	719	7	indianapolis	indianapolis	PROPN
inlawrev-3479	719	8	historic	historic	ADJ
inlawrev-3479	719	9	partners	partner	NOUN
inlawrev-3479	719	10	v.	v.	ADP
inlawrev-3479	719	11	state	state	PROPN
inlawrev-3479	719	12	bd	bd	PROPN
inlawrev-3479	719	13	.	.	PROPN
inlawrev-3479	719	14	of	of	ADP
inlawrev-3479	719	15	tax	tax	NOUN
inlawrev-3479	719	16	comm'rs	comm'rs	NOUN
inlawrev-3479	719	17	,	,	PUNCT
inlawrev-3479	719	18	694	694	NUM
inlawrev-3479	719	19	n.e.2d	n.e.2d	NOUN
inlawrev-3479	719	20	1224	1224	NUM
inlawrev-3479	719	21	,	,	PUNCT
inlawrev-3479	719	22	1228	1228	NUM
inlawrev-3479	719	23	(	(	PUNCT
inlawrev-3479	719	24	ind	ind	NOUN
inlawrev-3479	719	25	.	.	PUNCT
inlawrev-3479	720	1	tax	tax	PROPN
inlawrev-3479	720	2	ct	ct	PROPN
inlawrev-3479	720	3	.	.	PROPN
inlawrev-3479	720	4	1998	1998	NUM
inlawrev-3479	720	5	)	)	PUNCT
inlawrev-3479	720	6	)	)	PUNCT
inlawrev-3479	720	7	.	.	PUNCT
inlawrev-3479	721	1	244	244	NUM
inlawrev-3479	721	2	.	.	PUNCT
inlawrev-3479	721	3	seeid	seeid	PROPN
inlawrev-3479	721	4	.	.	PUNCT
inlawrev-3479	722	1	at	at	ADP
inlawrev-3479	722	2	93	93	NUM
inlawrev-3479	722	3	\;see	\;see	NOUN
inlawrev-3479	722	4	also	also	ADV
inlawrev-3479	722	5	ind.code	ind.code	PROPN
inlawrev-3479	723	1	§	§	PROPN
inlawrev-3479	723	2	6	6	NUM
inlawrev-3479	723	3	-	-	SYM
inlawrev-3479	723	4	1.1	1.1	NUM
inlawrev-3479	723	5	-	-	PUNCT
inlawrev-3479	723	6	35	35	NUM
inlawrev-3479	723	7	-	-	SYM
inlawrev-3479	723	8	1	1	NUM
inlawrev-3479	723	9	(	(	PUNCT
inlawrev-3479	723	10	2000	2000	NUM
inlawrev-3479	723	11	)	)	PUNCT
inlawrev-3479	723	12	.	.	PUNCT
inlawrev-3479	724	1	245	245	NUM
inlawrev-3479	724	2	.	.	PUNCT
inlawrev-3479	725	1	see	see	VERB
inlawrev-3479	725	2	indianapolis	indianapolis	PROPN
inlawrev-3479	725	3	racquet	racquet	PROPN
inlawrev-3479	725	4	club	club	PROPN
inlawrev-3479	725	5	,	,	PUNCT
inlawrev-3479	725	6	inc	inc	PROPN
inlawrev-3479	725	7	.	.	PROPN
inlawrev-3479	725	8	,	,	PUNCT
inlawrev-3479	725	9	722	722	NUM
inlawrev-3479	725	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	725	11	at	at	ADP
inlawrev-3479	725	12	93	93	NUM
inlawrev-3479	725	13	1	1	NUM
inlawrev-3479	725	14	.	.	PUNCT
inlawrev-3479	726	1	246	246	NUM
inlawrev-3479	726	2	.	.	PUNCT
inlawrev-3479	727	1	see	see	VERB
inlawrev-3479	727	2	i	i	PRON
inlawrev-3479	727	3	d.	d.	PROPN
inlawrev-3479	727	4	247	247	NUM
inlawrev-3479	727	5	.	.	PUNCT
inlawrev-3479	728	1	see	see	VERB
inlawrev-3479	728	2	i	i	PRON
inlawrev-3479	728	3	d.	d.	PROPN
inlawrev-3479	728	4	at	at	ADP
inlawrev-3479	728	5	932	932	NUM
inlawrev-3479	728	6	.	.	PUNCT
inlawrev-3479	728	7	248	248	NUM
inlawrev-3479	728	8	.	.	PUNCT
inlawrev-3479	729	1	seen/	seen/	NUM
inlawrev-3479	729	2	at	at	ADP
inlawrev-3479	729	3	933	933	NUM
inlawrev-3479	729	4	.	.	PUNCT
inlawrev-3479	730	1	249	249	NUM
inlawrev-3479	730	2	.	.	PUNCT
inlawrev-3479	731	1	i	i	PRON
inlawrev-3479	731	2	d.	d.	PROPN
inlawrev-3479	731	3	250	250	NUM
inlawrev-3479	731	4	.	.	PUNCT
inlawrev-3479	732	1	i	i	PRON
inlawrev-3479	732	2	d.	d.	PROPN
inlawrev-3479	732	3	(	(	PUNCT
inlawrev-3479	732	4	quoting	quote	VERB
inlawrev-3479	732	5	ind	ind	PROPN
inlawrev-3479	732	6	.	.	PUNCT
inlawrev-3479	733	1	code	code	PROPN
inlawrev-3479	733	2	§	§	PROPN
inlawrev-3479	733	3	6	6	NUM
inlawrev-3479	733	4	-	-	PUNCT
inlawrev-3479	733	5	l.l-31	l.l-31	PRON
inlawrev-3479	733	6	-	-	PUNCT
inlawrev-3479	733	7	6(a)(l)(ix	6(a)(l)(ix	NUM
inlawrev-3479	733	8	)	)	PUNCT
inlawrev-3479	733	9	(	(	PUNCT
inlawrev-3479	733	10	1989	1989	NUM
inlawrev-3479	733	11	)	)	PUNCT
inlawrev-3479	733	12	)	)	PUNCT
inlawrev-3479	733	13	.	.	PUNCT
inlawrev-3479	734	1	251	251	NUM
inlawrev-3479	734	2	.	.	PUNCT
inlawrev-3479	734	3	seeid	seeid	NOUN
inlawrev-3479	734	4	.	.	PUNCT
inlawrev-3479	735	1	at	at	ADP
inlawrev-3479	735	2	935	935	NUM
inlawrev-3479	735	3	.	.	PUNCT
inlawrev-3479	735	4	2001	2001	NUM
inlawrev-3479	735	5	]	]	PUNCT
inlawrev-3479	735	6	taxation	taxation	NOUN
inlawrev-3479	735	7	1027	1027	NUM
inlawrev-3479	735	8	parcels	parcel	NOUN
inlawrev-3479	735	9	.	.	PUNCT
inlawrev-3479	736	1	252	252	NUM
inlawrev-3479	736	2	moreover	moreover	ADV
inlawrev-3479	736	3	,	,	PUNCT
inlawrev-3479	736	4	the	the	DET
inlawrev-3479	736	5	court	court	NOUN
inlawrev-3479	736	6	held	hold	VERB
inlawrev-3479	736	7	that	that	SCONJ
inlawrev-3479	736	8	the	the	DET
inlawrev-3479	736	9	isbtc	isbtc	NOUN
inlawrev-3479	736	10	must	must	AUX
inlawrev-3479	736	11	determine	determine	VERB
inlawrev-3479	736	12	the	the	DET
inlawrev-3479	736	13	appropriate	appropriate	ADJ
inlawrev-3479	736	14	base	base	NOUN
inlawrev-3479	736	15	rate	rate	NOUN
inlawrev-3479	736	16	within	within	ADP
inlawrev-3479	736	17	the	the	DET
inlawrev-3479	736	18	proper	proper	ADJ
inlawrev-3479	736	19	classification	classification	NOUN
inlawrev-3479	736	20	.	.	PUNCT
inlawrev-3479	737	1	253	253	NUM
inlawrev-3479	737	2	the	the	DET
inlawrev-3479	737	3	next	next	ADJ
inlawrev-3479	737	4	issue	issue	NOUN
inlawrev-3479	737	5	addressed	address	VERB
inlawrev-3479	737	6	in	in	ADP
inlawrev-3479	737	7	indianapolis	indianapolis	PROPN
inlawrev-3479	737	8	racquet	racquet	VERB
inlawrev-3479	737	9	club	club	NOUN
inlawrev-3479	737	10	was	be	AUX
inlawrev-3479	737	11	whether	whether	SCONJ
inlawrev-3479	737	12	the	the	DET
inlawrev-3479	737	13	base	base	NOUN
inlawrev-3479	737	14	rate	rate	NOUN
inlawrev-3479	737	15	for	for	ADP
inlawrev-3479	737	16	ninety	ninety	NUM
inlawrev-3479	737	17	percent	percent	NOUN
inlawrev-3479	737	18	of	of	ADP
inlawrev-3479	737	19	the	the	DET
inlawrev-3479	737	20	taxpayers	taxpayer	NOUN
inlawrev-3479	737	21	'	'	PART
inlawrev-3479	737	22	indoor	indoor	ADJ
inlawrev-3479	737	23	tennis	tennis	NOUN
inlawrev-3479	737	24	facility	facility	NOUN
inlawrev-3479	737	25	was	be	AUX
inlawrev-3479	737	26	correctly	correctly	ADV
inlawrev-3479	737	27	determined	determined	ADJ
inlawrev-3479	737	28	using	use	VERB
inlawrev-3479	737	29	the	the	DET
inlawrev-3479	737	30	general	general	ADJ
inlawrev-3479	737	31	commercial	commercial	ADJ
inlawrev-3479	737	32	mercantile	mercantile	PROPN
inlawrev-3479	737	33	(	(	PUNCT
inlawrev-3479	737	34	gcm	gcm	PROPN
inlawrev-3479	737	35	)	)	PUNCT
inlawrev-3479	737	36	health	health	NOUN
inlawrev-3479	737	37	club	club	NOUN
inlawrev-3479	737	38	model	model	NOUN
inlawrev-3479	737	39	instead	instead	ADV
inlawrev-3479	737	40	of	of	ADP
inlawrev-3479	737	41	the	the	DET
inlawrev-3479	737	42	general	general	ADJ
inlawrev-3479	737	43	commercial	commercial	ADJ
inlawrev-3479	737	44	industrial	industrial	NOUN
inlawrev-3479	737	45	(	(	PUNCT
inlawrev-3479	737	46	gci	gci	NOUN
inlawrev-3479	737	47	)	)	PUNCT
inlawrev-3479	737	48	light	light	ADJ
inlawrev-3479	737	49	warehouse	warehouse	NOUN
inlawrev-3479	737	50	model	model	NOUN
inlawrev-3479	737	51	.	.	PUNCT
inlawrev-3479	738	1	254	254	NUM
inlawrev-3479	738	2	the	the	DET
inlawrev-3479	738	3	tax	tax	NOUN
inlawrev-3479	738	4	court	court	NOUN
inlawrev-3479	738	5	emphasized	emphasize	VERB
inlawrev-3479	738	6	that	that	SCONJ
inlawrev-3479	738	7	"	"	PUNCT
inlawrev-3479	738	8	irc	irc	PROPN
inlawrev-3479	738	9	was	be	AUX
inlawrev-3479	738	10	entitled	entitle	VERB
inlawrev-3479	738	11	to	to	PART
inlawrev-3479	738	12	have	have	VERB
inlawrev-3479	738	13	its	its	PRON
inlawrev-3479	738	14	property	property	NOUN
inlawrev-3479	738	15	assessed	assess	VERB
inlawrev-3479	738	16	using	use	VERB
inlawrev-3479	738	17	the	the	DET
inlawrev-3479	738	18	correct	correct	ADJ
inlawrev-3479	738	19	cost	cost	NOUN
inlawrev-3479	738	20	schedule	schedule	NOUN
inlawrev-3479	738	21	.	.	PUNCT
inlawrev-3479	738	22	"	"	PUNCT
inlawrev-3479	739	1	255	255	NUM
inlawrev-3479	739	2	however	however	ADV
inlawrev-3479	739	3	,	,	PUNCT
inlawrev-3479	739	4	the	the	DET
inlawrev-3479	739	5	court	court	NOUN
inlawrev-3479	739	6	noted	note	VERB
inlawrev-3479	739	7	that	that	SCONJ
inlawrev-3479	739	8	a	a	DET
inlawrev-3479	739	9	classification	classification	NOUN
inlawrev-3479	739	10	for	for	ADP
inlawrev-3479	739	11	taxation	taxation	NOUN
inlawrev-3479	739	12	purposes	purpose	NOUN
inlawrev-3479	739	13	is	be	AUX
inlawrev-3479	739	14	valid	valid	ADJ
inlawrev-3479	739	15	when	when	SCONJ
inlawrev-3479	739	16	it	it	PRON
inlawrev-3479	739	17	rests	rest	VERB
inlawrev-3479	739	18	on	on	ADP
inlawrev-3479	739	19	a	a	DET
inlawrev-3479	739	20	reasonable	reasonable	ADJ
inlawrev-3479	739	21	basis	basis	NOUN
inlawrev-3479	739	22	of	of	ADP
inlawrev-3479	739	23	actual	actual	ADJ
inlawrev-3479	739	24	difference	difference	NOUN
inlawrev-3479	739	25	between	between	ADP
inlawrev-3479	739	26	those	those	PRON
inlawrev-3479	739	27	included	include	VERB
inlawrev-3479	739	28	and	and	CCONJ
inlawrev-3479	739	29	those	those	PRON
inlawrev-3479	739	30	excluded	exclude	VERB
inlawrev-3479	739	31	.	.	PUNCT
inlawrev-3479	740	1	256	256	NUM
inlawrev-3479	740	2	moreover	moreover	ADV
inlawrev-3479	740	3	,	,	PUNCT
inlawrev-3479	740	4	the	the	DET
inlawrev-3479	740	5	court	court	NOUN
inlawrev-3479	740	6	noted	note	VERB
inlawrev-3479	740	7	that	that	SCONJ
inlawrev-3479	740	8	because	because	SCONJ
inlawrev-3479	740	9	a	a	DET
inlawrev-3479	740	10	building	building	NOUN
inlawrev-3479	740	11	may	may	AUX
inlawrev-3479	740	12	not	not	PART
inlawrev-3479	740	13	conform	conform	VERB
inlawrev-3479	740	14	perfectly	perfectly	ADV
inlawrev-3479	740	15	with	with	ADP
inlawrev-3479	740	16	model	model	NOUN
inlawrev-3479	740	17	specifications	specification	NOUN
inlawrev-3479	740	18	,	,	PUNCT
inlawrev-3479	740	19	a	a	DET
inlawrev-3479	740	20	hearing	hearing	NOUN
inlawrev-3479	740	21	officer	officer	NOUN
inlawrev-3479	740	22	must	must	AUX
inlawrev-3479	740	23	use	use	VERB
inlawrev-3479	740	24	subjective	subjective	ADJ
inlawrev-3479	740	25	judgment	judgment	NOUN
inlawrev-3479	740	26	to	to	PART
inlawrev-3479	740	27	decide	decide	VERB
inlawrev-3479	740	28	which	which	DET
inlawrev-3479	740	29	model	model	NOUN
inlawrev-3479	740	30	the	the	DET
inlawrev-3479	740	31	building	building	NOUN
inlawrev-3479	740	32	most	most	ADV
inlawrev-3479	740	33	closely	closely	ADV
inlawrev-3479	740	34	resembles	resemble	NOUN
inlawrev-3479	740	35	,	,	PUNCT
inlawrev-3479	740	36	and	and	CCONJ
inlawrev-3479	740	37	that	that	SCONJ
inlawrev-3479	740	38	the	the	DET
inlawrev-3479	740	39	hearing	hearing	NOUN
inlawrev-3479	740	40	officer	officer	NOUN
inlawrev-3479	740	41	is	be	AUX
inlawrev-3479	740	42	allowed	allow	VERB
inlawrev-3479	740	43	some	some	DET
inlawrev-3479	740	44	discretion	discretion	NOUN
inlawrev-3479	740	45	in	in	ADP
inlawrev-3479	740	46	selecting	selecting	NOUN
inlawrev-3479	740	47	which	which	DET
inlawrev-3479	740	48	model	model	NOUN
inlawrev-3479	740	49	to	to	ADP
inlawrev-3479	740	50	use.257	use.257	PROPN
inlawrev-3479	740	51	the	the	DET
inlawrev-3479	740	52	tax	tax	NOUN
inlawrev-3479	740	53	court	court	NOUN
inlawrev-3479	740	54	found	find	VERB
inlawrev-3479	740	55	that	that	SCONJ
inlawrev-3479	740	56	"	"	PUNCT
inlawrev-3479	740	57	irc	irc	PROPN
inlawrev-3479	740	58	had	have	VERB
inlawrev-3479	740	59	an	an	DET
inlawrev-3479	740	60	affirmative	affirmative	ADJ
inlawrev-3479	740	61	duty	duty	NOUN
inlawrev-3479	740	62	to	to	PART
inlawrev-3479	740	63	present	present	VERB
inlawrev-3479	740	64	evidence	evidence	NOUN
inlawrev-3479	740	65	showing	show	VERB
inlawrev-3479	740	66	that	that	SCONJ
inlawrev-3479	740	67	the	the	DET
inlawrev-3479	740	68	[	[	X
inlawrev-3479	740	69	isbtc	isbtc	NOUN
inlawrev-3479	740	70	]	]	PUNCT
inlawrev-3479	740	71	abused	abuse	VERB
inlawrev-3479	740	72	its	its	PRON
inlawrev-3479	740	73	discretion	discretion	NOUN
inlawrev-3479	740	74	in	in	ADP
inlawrev-3479	740	75	selecting	select	VERB
inlawrev-3479	740	76	the	the	DET
inlawrev-3479	740	77	health	health	NOUN
inlawrev-3479	740	78	club	club	NOUN
inlawrev-3479	740	79	model	model	NOUN
inlawrev-3479	740	80	.	.	PUNCT
inlawrev-3479	740	81	"	"	PUNCT
inlawrev-3479	741	1	258	258	NUM
inlawrev-3479	741	2	the	the	DET
inlawrev-3479	741	3	court	court	NOUN
inlawrev-3479	741	4	found	find	VERB
inlawrev-3479	741	5	that	that	SCONJ
inlawrev-3479	741	6	irc	irc	PROPN
inlawrev-3479	741	7	established	establish	VERB
inlawrev-3479	741	8	that	that	SCONJ
inlawrev-3479	741	9	ninety	ninety	NUM
inlawrev-3479	741	10	percent	percent	NOUN
inlawrev-3479	741	11	ofthe	ofthe	ADJ
inlawrev-3479	741	12	tennis	tennis	NOUN
inlawrev-3479	741	13	facility	facility	NOUN
inlawrev-3479	741	14	in	in	ADP
inlawrev-3479	741	15	dispute	dispute	NOUN
inlawrev-3479	741	16	lacked	lack	VERB
inlawrev-3479	741	17	a	a	DET
inlawrev-3479	741	18	substantial	substantial	ADJ
inlawrev-3479	741	19	number	number	NOUN
inlawrev-3479	741	20	offeatures	offeature	NOUN
inlawrev-3479	741	21	described	describe	VERB
inlawrev-3479	741	22	in	in	ADP
inlawrev-3479	741	23	the	the	DET
inlawrev-3479	741	24	health	health	NOUN
inlawrev-3479	741	25	club	club	NOUN
inlawrev-3479	741	26	model	model	NOUN
inlawrev-3479	741	27	.	.	PUNCT
inlawrev-3479	742	1	259	259	NUM
inlawrev-3479	742	2	consequently	consequently	ADV
inlawrev-3479	742	3	,	,	PUNCT
inlawrev-3479	742	4	the	the	DET
inlawrev-3479	742	5	court	court	NOUN
inlawrev-3479	742	6	held	hold	VERB
inlawrev-3479	742	7	that	that	SCONJ
inlawrev-3479	742	8	the	the	DET
inlawrev-3479	742	9	isbtc	isbtc	NOUN
inlawrev-3479	742	10	's	's	PART
inlawrev-3479	742	11	application	application	NOUN
inlawrev-3479	742	12	ofthe	ofthe	NOUN
inlawrev-3479	742	13	health	health	NOUN
inlawrev-3479	742	14	club	club	NOUN
inlawrev-3479	742	15	model	model	NOUN
inlawrev-3479	742	16	to	to	ADP
inlawrev-3479	742	17	ninety	ninety	NUM
inlawrev-3479	742	18	percent	percent	NOUN
inlawrev-3479	742	19	ofthe	ofthe	ADJ
inlawrev-3479	742	20	tennis	tennis	NOUN
inlawrev-3479	742	21	facility	facility	NOUN
inlawrev-3479	742	22	under	under	ADP
inlawrev-3479	742	23	consideration	consideration	NOUN
inlawrev-3479	742	24	was	be	AUX
inlawrev-3479	742	25	not	not	PART
inlawrev-3479	742	26	supported	support	VERB
inlawrev-3479	742	27	by	by	ADP
inlawrev-3479	742	28	substantial	substantial	ADJ
inlawrev-3479	742	29	evidence	evidence	NOUN
inlawrev-3479	742	30	.	.	PUNCT
inlawrev-3479	743	1	260	260	NUM
inlawrev-3479	743	2	in	in	ADP
inlawrev-3479	743	3	fact	fact	NOUN
inlawrev-3479	743	4	,	,	PUNCT
inlawrev-3479	743	5	the	the	DET
inlawrev-3479	743	6	court	court	NOUN
inlawrev-3479	743	7	found	find	VERB
inlawrev-3479	743	8	that	that	SCONJ
inlawrev-3479	743	9	the	the	DET
inlawrev-3479	743	10	evidence	evidence	NOUN
inlawrev-3479	743	11	showed	show	VERB
inlawrev-3479	743	12	the	the	DET
inlawrev-3479	743	13	tennis	tennis	NOUN
inlawrev-3479	743	14	facility	facility	NOUN
inlawrev-3479	743	15	's	's	PART
inlawrev-3479	743	16	features	feature	NOUN
inlawrev-3479	743	17	better	well	ADV
inlawrev-3479	743	18	matched	match	VERB
inlawrev-3479	743	19	those	those	DET
inlawrev-3479	743	20	ofthe	ofthe	ADJ
inlawrev-3479	743	21	light	light	ADJ
inlawrev-3479	743	22	warehouse	warehouse	NOUN
inlawrev-3479	743	23	model	model	NOUN
inlawrev-3479	743	24	than	than	ADP
inlawrev-3479	743	25	those	those	DET
inlawrev-3479	743	26	ofthe	ofthe	ADJ
inlawrev-3479	743	27	health	health	NOUN
inlawrev-3479	743	28	club	club	NOUN
inlawrev-3479	743	29	model	model	NOUN
inlawrev-3479	743	30	.	.	PUNCT
inlawrev-3479	744	1	261	261	NUM
inlawrev-3479	744	2	therefore	therefore	ADV
inlawrev-3479	744	3	,	,	PUNCT
inlawrev-3479	744	4	the	the	DET
inlawrev-3479	744	5	tax	tax	NOUN
inlawrev-3479	744	6	court	court	NOUN
inlawrev-3479	744	7	determined	determine	VERB
inlawrev-3479	744	8	that	that	SCONJ
inlawrev-3479	744	9	irc	irc	PROPN
inlawrev-3479	744	10	had	have	AUX
inlawrev-3479	744	11	carried	carry	VERB
inlawrev-3479	744	12	its	its	PRON
inlawrev-3479	744	13	burden	burden	NOUN
inlawrev-3479	744	14	of	of	ADP
inlawrev-3479	744	15	showing	show	VERB
inlawrev-3479	744	16	that	that	SCONJ
inlawrev-3479	744	17	the	the	DET
inlawrev-3479	744	18	isbtc	isbtc	NOUN
inlawrev-3479	744	19	"	"	PUNCT
inlawrev-3479	744	20	abused	abuse	VERB
inlawrev-3479	744	21	its	its	PRON
inlawrev-3479	744	22	discretion	discretion	NOUN
inlawrev-3479	744	23	by	by	ADP
inlawrev-3479	744	24	applying	apply	VERB
inlawrev-3479	744	25	the	the	DET
inlawrev-3479	744	26	wrong	wrong	ADJ
inlawrev-3479	744	27	model	model	NOUN
inlawrev-3479	744	28	in	in	ADP
inlawrev-3479	744	29	assessing	assess	VERB
inlawrev-3479	744	30	the	the	DET
inlawrev-3479	744	31	tennis	tennis	NOUN
inlawrev-3479	744	32	facility	facility	NOUN
inlawrev-3479	744	33	.	.	PUNCT
inlawrev-3479	745	1	"262	"262	VERB
inlawrev-3479	745	2	the	the	DET
inlawrev-3479	745	3	court	court	NOUN
inlawrev-3479	745	4	also	also	ADV
inlawrev-3479	745	5	concluded	conclude	VERB
inlawrev-3479	745	6	that	that	SCONJ
inlawrev-3479	745	7	the	the	DET
inlawrev-3479	745	8	isbtc	isbtc	NOUN
inlawrev-3479	745	9	"	"	PUNCT
inlawrev-3479	745	10	abused	abuse	VERB
inlawrev-3479	745	11	its	its	PRON
inlawrev-3479	745	12	discretion	discretion	NOUN
inlawrev-3479	745	13	by	by	ADP
inlawrev-3479	745	14	applying	apply	VERB
inlawrev-3479	745	15	the	the	DET
inlawrev-3479	745	16	health	health	NOUN
inlawrev-3479	745	17	club	club	NOUN
inlawrev-3479	745	18	model	model	NOUN
inlawrev-3479	745	19	in	in	ADP
inlawrev-3479	745	20	determining	determine	VERB
inlawrev-3479	745	21	the	the	DET
inlawrev-3479	745	22	tennis	tennis	NOUN
inlawrev-3479	745	23	facility	facility	NOUN
inlawrev-3479	745	24	's	's	PART
inlawrev-3479	745	25	reproduction	reproduction	NOUN
inlawrev-3479	745	26	cost	cost	NOUN
inlawrev-3479	745	27	.	.	PUNCT
inlawrev-3479	745	28	"	"	PUNCT
inlawrev-3479	746	1	263	263	NUM
inlawrev-3479	746	2	upon	upon	SCONJ
inlawrev-3479	746	3	remand	remand	NOUN
inlawrev-3479	746	4	,	,	PUNCT
inlawrev-3479	746	5	the	the	DET
inlawrev-3479	746	6	court	court	NOUN
inlawrev-3479	746	7	instructed	instruct	VERB
inlawrev-3479	746	8	the	the	DET
inlawrev-3479	746	9	isbtc	isbtc	NOUN
inlawrev-3479	746	10	to	to	PART
inlawrev-3479	746	11	"	"	PUNCT
inlawrev-3479	746	12	apply	apply	VERB
inlawrev-3479	746	13	the	the	DET
inlawrev-3479	746	14	model	model	NOUN
inlawrev-3479	746	15	that	that	SCONJ
inlawrev-3479	746	16	most	most	ADV
inlawrev-3479	746	17	closely	closely	ADV
inlawrev-3479	746	18	resembles	resemble	VERB
inlawrev-3479	746	19	the	the	DET
inlawrev-3479	746	20	physical	physical	ADJ
inlawrev-3479	746	21	structure	structure	NOUN
inlawrev-3479	746	22	of	of	ADP
inlawrev-3479	746	23	the	the	DET
inlawrev-3479	746	24	tennis	tennis	NOUN
inlawrev-3479	746	25	facility	facility	NOUN
inlawrev-3479	746	26	area	area	NOUN
inlawrev-3479	746	27	being	be	AUX
inlawrev-3479	746	28	considered	consider	VERB
inlawrev-3479	746	29	and	and	CCONJ
inlawrev-3479	746	30	recalculate	recalculate	VERB
inlawrev-3479	746	31	the	the	DET
inlawrev-3479	746	32	facility	facility	NOUN
inlawrev-3479	746	33	's	's	PART
inlawrev-3479	746	34	reproduction	reproduction	NOUN
inlawrev-3479	746	35	costs	cost	NOUN
inlawrev-3479	746	36	based	base	VERB
inlawrev-3479	746	37	upon	upon	SCONJ
inlawrev-3479	746	38	that	that	DET
inlawrev-3479	746	39	model	model	NOUN
inlawrev-3479	746	40	.	.	PUNCT
inlawrev-3479	746	41	"	"	PUNCT
inlawrev-3479	747	1	264	264	NUM
inlawrev-3479	747	2	in	in	ADP
inlawrev-3479	747	3	sum	sum	NOUN
inlawrev-3479	747	4	,	,	PUNCT
inlawrev-3479	747	5	the	the	DET
inlawrev-3479	747	6	tax	tax	NOUN
inlawrev-3479	747	7	court	court	NOUN
inlawrev-3479	747	8	advised	advise	VERB
inlawrev-3479	747	9	that	that	SCONJ
inlawrev-3479	747	10	,	,	PUNCT
inlawrev-3479	747	11	on	on	ADP
inlawrev-3479	747	12	remand	remand	NOUN
inlawrev-3479	747	13	,	,	PUNCT
inlawrev-3479	747	14	rsa	rsa	PROPN
inlawrev-3479	747	15	had	have	VERB
inlawrev-3479	747	16	the	the	DET
inlawrev-3479	747	17	burden	burden	NOUN
inlawrev-3479	747	18	of	of	ADP
inlawrev-3479	747	19	going	go	VERB
inlawrev-3479	747	20	252	252	NUM
inlawrev-3479	747	21	.	.	PUNCT
inlawrev-3479	748	1	see	see	VERB
inlawrev-3479	748	2	i	i	PRON
inlawrev-3479	748	3	d	d	PROPN
inlawrev-3479	748	4	253	253	NUM
inlawrev-3479	748	5	.	.	PUNCT
inlawrev-3479	749	1	see	see	VERB
inlawrev-3479	749	2	i	i	PRON
inlawrev-3479	749	3	d.	d.	PROPN
inlawrev-3479	749	4	254	254	NUM
inlawrev-3479	749	5	.	.	PUNCT
inlawrev-3479	750	1	see	see	VERB
inlawrev-3479	750	2	i	i	PRON
inlawrev-3479	750	3	d.	d.	PROPN
inlawrev-3479	750	4	255	255	NUM
inlawrev-3479	750	5	.	.	PUNCT
inlawrev-3479	751	1	i	i	PRON
inlawrev-3479	751	2	d	d	PROPN
inlawrev-3479	751	3	at	at	ADP
inlawrev-3479	751	4	937	937	NUM
inlawrev-3479	751	5	256	256	NUM
inlawrev-3479	751	6	.	.	PUNCT
inlawrev-3479	752	1	see	see	VERB
inlawrev-3479	752	2	i	i	PRON
inlawrev-3479	752	3	d.	d.	PROPN
inlawrev-3479	752	4	257	257	NUM
inlawrev-3479	752	5	.	.	PUNCT
inlawrev-3479	753	1	see	see	VERB
inlawrev-3479	753	2	i	i	PROPN
inlawrev-3479	753	3	d	d	PROPN
inlawrev-3479	753	4	258	258	NUM
inlawrev-3479	753	5	.	.	PUNCT
inlawrev-3479	754	1	i	i	PRON
inlawrev-3479	754	2	d.	d.	PROPN
inlawrev-3479	754	3	at	at	ADP
inlawrev-3479	754	4	939	939	NUM
inlawrev-3479	754	5	259	259	NUM
inlawrev-3479	754	6	.	.	PUNCT
inlawrev-3479	755	1	see	see	VERB
inlawrev-3479	755	2	i	i	PRON
inlawrev-3479	755	3	d.	d.	PROPN
inlawrev-3479	755	4	260	260	NUM
inlawrev-3479	755	5	.	.	PUNCT
inlawrev-3479	756	1	see	see	VERB
inlawrev-3479	756	2	i	i	PRON
inlawrev-3479	756	3	d.	d.	PROPN
inlawrev-3479	756	4	261	261	NUM
inlawrev-3479	756	5	.	.	PUNCT
inlawrev-3479	757	1	see	see	VERB
inlawrev-3479	757	2	i	i	PRON
inlawrev-3479	757	3	d.	d.	PROPN
inlawrev-3479	757	4	262	262	NUM
inlawrev-3479	757	5	.	.	PUNCT
inlawrev-3479	758	1	i	i	PRON
inlawrev-3479	758	2	d.	d.	PROPN
inlawrev-3479	758	3	263	263	NUM
inlawrev-3479	758	4	.	.	PUNCT
inlawrev-3479	759	1	i	i	PRON
inlawrev-3479	759	2	d.	d.	PROPN
inlawrev-3479	759	3	at	at	ADP
inlawrev-3479	759	4	941	941	NUM
inlawrev-3479	759	5	264	264	NUM
inlawrev-3479	759	6	.	.	PUNCT
inlawrev-3479	760	1	i	i	PRON
inlawrev-3479	760	2	d.	d.	PROPN
inlawrev-3479	760	3	1028	1028	NUM
inlawrev-3479	760	4	indiana	indiana	PROPN
inlawrev-3479	760	5	law	law	PROPN
inlawrev-3479	760	6	review	review	NOUN
inlawrev-3479	761	1	[	[	X
inlawrev-3479	761	2	vol	vol	NOUN
inlawrev-3479	761	3	.	.	PUNCT
inlawrev-3479	762	1	34:1003	34:1003	NUM
inlawrev-3479	762	2	forward	forward	ADV
inlawrev-3479	762	3	with	with	ADP
inlawrev-3479	762	4	probative	probative	ADJ
inlawrev-3479	762	5	evidence	evidence	NOUN
inlawrev-3479	762	6	about	about	ADP
inlawrev-3479	762	7	the	the	DET
inlawrev-3479	762	8	proper	proper	ADJ
inlawrev-3479	762	9	classification	classification	NOUN
inlawrev-3479	762	10	ofthe	ofthe	NOUN
inlawrev-3479	762	11	parcels	parcel	NOUN
inlawrev-3479	762	12	and	and	CCONJ
inlawrev-3479	762	13	the	the	DET
inlawrev-3479	762	14	proper	proper	ADJ
inlawrev-3479	762	15	base	base	NOUN
inlawrev-3479	762	16	rate	rate	NOUN
inlawrev-3479	762	17	to	to	PART
inlawrev-3479	762	18	be	be	AUX
inlawrev-3479	762	19	assigned	assign	VERB
inlawrev-3479	762	20	the	the	DET
inlawrev-3479	762	21	parcels	parcel	NOUN
inlawrev-3479	762	22	.	.	PUNCT
inlawrev-3479	763	1	265	265	NUM
inlawrev-3479	763	2	the	the	DET
inlawrev-3479	763	3	tax	tax	NOUN
inlawrev-3479	763	4	court	court	NOUN
inlawrev-3479	763	5	also	also	ADV
inlawrev-3479	763	6	found	find	VERB
inlawrev-3479	763	7	that	that	SCONJ
inlawrev-3479	763	8	irc	irc	PROPN
inlawrev-3479	763	9	must	must	AUX
inlawrev-3479	763	10	present	present	VERB
inlawrev-3479	763	11	"	"	PUNCT
inlawrev-3479	763	12	probative	probative	ADJ
inlawrev-3479	763	13	evidence	evidence	NOUN
inlawrev-3479	763	14	concerning	concern	VERB
inlawrev-3479	763	15	the	the	DET
inlawrev-3479	763	16	appropriate	appropriate	ADJ
inlawrev-3479	763	17	model	model	NOUN
inlawrev-3479	763	18	to	to	PART
inlawrev-3479	763	19	use	use	VERB
inlawrev-3479	763	20	in	in	ADP
inlawrev-3479	763	21	calculating	calculate	VERB
inlawrev-3479	763	22	the	the	DET
inlawrev-3479	763	23	base	base	NOUN
inlawrev-3479	763	24	rate	rate	NOUN
inlawrev-3479	763	25	for	for	ADP
inlawrev-3479	763	26	the	the	DET
inlawrev-3479	763	27	[	[	NOUN
inlawrev-3479	763	28	ninety	ninety	NUM
inlawrev-3479	763	29	percent	percent	NOUN
inlawrev-3479	763	30	]	]	PUNCT
inlawrev-3479	763	31	of	of	ADP
inlawrev-3479	763	32	its	its	PRON
inlawrev-3479	763	33	indoor	indoor	ADJ
inlawrev-3479	763	34	tennis	tennis	NOUN
inlawrev-3479	763	35	facility	facility	NOUN
inlawrev-3479	763	36	at	at	ADP
inlawrev-3479	763	37	issue	issue	NOUN
inlawrev-3479	763	38	,	,	PUNCT
inlawrev-3479	763	39	including	include	VERB
inlawrev-3479	763	40	but	but	CCONJ
inlawrev-3479	763	41	not	not	PART
inlawrev-3479	763	42	limited	limit	VERB
inlawrev-3479	763	43	to	to	ADP
inlawrev-3479	763	44	evidence	evidence	NOUN
inlawrev-3479	763	45	regarding	regard	VERB
inlawrev-3479	763	46	the	the	DET
inlawrev-3479	763	47	proper	proper	ADJ
inlawrev-3479	763	48	grade	grade	NOUN
inlawrev-3479	763	49	to	to	PART
inlawrev-3479	763	50	be	be	AUX
inlawrev-3479	763	51	assigned	assign	VERB
inlawrev-3479	763	52	the	the	DET
inlawrev-3479	763	53	[	[	X
inlawrev-3479	763	54	indoor	indoor	ADJ
inlawrev-3479	763	55	tennis	tennis	NOUN
inlawrev-3479	763	56	facility	facility	NOUN
inlawrev-3479	763	57	]	]	PUNCT
inlawrev-3479	763	58	.	.	PUNCT
inlawrev-3479	763	59	"	"	PUNCT
inlawrev-3479	764	1	266	266	NUM
inlawrev-3479	764	2	4	4	NUM
inlawrev-3479	764	3	.	.	PUNCT
inlawrev-3479	764	4	cdi	cdi	PROPN
inlawrev-3479	764	5	,	,	PUNCT
inlawrev-3479	764	6	inc	inc	PROPN
inlawrev-3479	764	7	.	.	PROPN
inlawrev-3479	764	8	v.	v.	ADP
inlawrev-3479	764	9	state	state	PROPN
inlawrev-3479	764	10	board	board	NOUN
inlawrev-3479	764	11	oftax	oftax	NOUN
inlawrev-3479	764	12	commissioners	commissioner	NOUN
inlawrev-3479	764	13	.	.	PUNCT
inlawrev-3479	765	1	267	267	X
inlawrev-3479	765	2	—	—	PUNCT
inlawrev-3479	765	3	cdi	cdi	PROPN
inlawrev-3479	765	4	,	,	PUNCT
inlawrev-3479	765	5	inc	inc	PROPN
inlawrev-3479	765	6	.	.	PROPN
inlawrev-3479	765	7	,	,	PUNCT
inlawrev-3479	765	8	the	the	DET
inlawrev-3479	765	9	owner	owner	NOUN
inlawrev-3479	765	10	of	of	ADP
inlawrev-3479	765	11	a	a	DET
inlawrev-3479	765	12	truck	truck	NOUN
inlawrev-3479	765	13	warehouse	warehouse	NOUN
inlawrev-3479	765	14	located	locate	VERB
inlawrev-3479	765	15	in	in	ADP
inlawrev-3479	765	16	vigo	vigo	PROPN
inlawrev-3479	765	17	county	county	PROPN
inlawrev-3479	765	18	,	,	PUNCT
inlawrev-3479	765	19	indiana	indiana	PROPN
inlawrev-3479	765	20	,	,	PUNCT
inlawrev-3479	765	21	sought	seek	VERB
inlawrev-3479	765	22	an	an	DET
inlawrev-3479	765	23	adjustment	adjustment	NOUN
inlawrev-3479	765	24	to	to	ADP
inlawrev-3479	765	25	its	its	PRON
inlawrev-3479	765	26	real	real	ADJ
inlawrev-3479	765	27	property	property	NOUN
inlawrev-3479	765	28	tax	tax	NOUN
inlawrev-3479	765	29	assessment	assessment	NOUN
inlawrev-3479	765	30	.	.	PUNCT
inlawrev-3479	766	1	268	268	NUM
inlawrev-3479	766	2	in	in	ADP
inlawrev-3479	766	3	this	this	DET
inlawrev-3479	766	4	case	case	NOUN
inlawrev-3479	766	5	,	,	PUNCT
inlawrev-3479	766	6	the	the	DET
inlawrev-3479	766	7	tax	tax	NOUN
inlawrev-3479	766	8	court	court	NOUN
inlawrev-3479	766	9	ruled	rule	VERB
inlawrev-3479	766	10	against	against	ADP
inlawrev-3479	766	11	the	the	DET
inlawrev-3479	766	12	property	property	NOUN
inlawrev-3479	766	13	owner	owner	NOUN
inlawrev-3479	766	14	and	and	CCONJ
inlawrev-3479	766	15	affirmed	affirm	VERB
inlawrev-3479	766	16	the	the	DET
inlawrev-3479	766	17	final	final	ADJ
inlawrev-3479	766	18	determinations	determination	NOUN
inlawrev-3479	766	19	of	of	ADP
inlawrev-3479	766	20	the	the	DET
inlawrev-3479	766	21	isbtc.269	isbtc.269	NOUN
inlawrev-3479	766	22	the	the	DET
inlawrev-3479	766	23	first	first	ADJ
inlawrev-3479	766	24	issue	issue	NOUN
inlawrev-3479	766	25	was	be	AUX
inlawrev-3479	766	26	whether	whether	SCONJ
inlawrev-3479	766	27	the	the	DET
inlawrev-3479	766	28	isbtc	isbtc	NOUN
inlawrev-3479	766	29	exceeded	exceed	VERB
inlawrev-3479	766	30	its	its	PRON
inlawrev-3479	766	31	legislative	legislative	ADJ
inlawrev-3479	766	32	authority	authority	NOUN
inlawrev-3479	766	33	in	in	ADP
inlawrev-3479	766	34	conducting	conduct	VERB
inlawrev-3479	766	35	a	a	DET
inlawrev-3479	766	36	hearing	hearing	NOUN
inlawrev-3479	766	37	because	because	SCONJ
inlawrev-3479	766	38	the	the	DET
inlawrev-3479	766	39	isbtc	isbtc	NOUN
inlawrev-3479	766	40	failed	fail	VERB
inlawrev-3479	766	41	to	to	PART
inlawrev-3479	766	42	issue	issue	VERB
inlawrev-3479	766	43	a	a	DET
inlawrev-3479	766	44	letter	letter	NOUN
inlawrev-3479	766	45	of	of	ADP
inlawrev-3479	766	46	appointment	appointment	NOUN
inlawrev-3479	766	47	to	to	ADP
inlawrev-3479	766	48	its	its	PRON
inlawrev-3479	766	49	hearing	hearing	NOUN
inlawrev-3479	766	50	officer	officer	NOUN
inlawrev-3479	766	51	.	.	PUNCT
inlawrev-3479	767	1	there	there	PRON
inlawrev-3479	767	2	was	be	VERB
inlawrev-3479	767	3	no	no	DET
inlawrev-3479	767	4	evidence	evidence	NOUN
inlawrev-3479	767	5	in	in	ADP
inlawrev-3479	767	6	the	the	DET
inlawrev-3479	767	7	record	record	NOUN
inlawrev-3479	767	8	that	that	SCONJ
inlawrev-3479	767	9	cdi	cdi	PROPN
inlawrev-3479	767	10	,	,	PUNCT
inlawrev-3479	767	11	inc	inc	PROPN
inlawrev-3479	767	12	.	.	PROPN
inlawrev-3479	767	13	(	(	PUNCT
inlawrev-3479	767	14	taxpayer	taxpayer	NOUN
inlawrev-3479	767	15	)	)	PUNCT
inlawrev-3479	767	16	objected	object	VERB
inlawrev-3479	767	17	(	(	PUNCT
inlawrev-3479	767	18	at	at	ADP
inlawrev-3479	767	19	the	the	DET
inlawrev-3479	767	20	administrative	administrative	ADJ
inlawrev-3479	767	21	level	level	NOUN
inlawrev-3479	767	22	)	)	PUNCT
inlawrev-3479	767	23	to	to	ADP
inlawrev-3479	767	24	the	the	DET
inlawrev-3479	767	25	hearing	hearing	NOUN
inlawrev-3479	767	26	officer	officer	NOUN
inlawrev-3479	767	27	's	's	PART
inlawrev-3479	767	28	authority	authority	NOUN
inlawrev-3479	767	29	to	to	PART
inlawrev-3479	767	30	hear	hear	VERB
inlawrev-3479	767	31	the	the	DET
inlawrev-3479	767	32	taxpayer	taxpayer	NOUN
inlawrev-3479	767	33	's	's	PART
inlawrev-3479	767	34	appeal	appeal	NOUN
inlawrev-3479	767	35	.	.	PUNCT
inlawrev-3479	768	1	270	270	NUM
inlawrev-3479	768	2	thus	thus	ADV
inlawrev-3479	768	3	,	,	PUNCT
inlawrev-3479	768	4	the	the	DET
inlawrev-3479	768	5	tax	tax	NOUN
inlawrev-3479	768	6	court	court	NOUN
inlawrev-3479	768	7	held	hold	VERB
inlawrev-3479	768	8	that	that	SCONJ
inlawrev-3479	768	9	the	the	DET
inlawrev-3479	768	10	taxpayer	taxpayer	NOUN
inlawrev-3479	768	11	had	have	AUX
inlawrev-3479	768	12	waived	waive	VERB
inlawrev-3479	768	13	the	the	DET
inlawrev-3479	768	14	issue	issue	NOUN
inlawrev-3479	768	15	and	and	CCONJ
inlawrev-3479	768	16	could	could	AUX
inlawrev-3479	768	17	not	not	PART
inlawrev-3479	768	18	raise	raise	VERB
inlawrev-3479	768	19	it	it	PRON
inlawrev-3479	768	20	for	for	ADP
inlawrev-3479	768	21	the	the	DET
inlawrev-3479	768	22	first	first	ADJ
inlawrev-3479	768	23	time	time	NOUN
inlawrev-3479	768	24	before	before	SCONJ
inlawrev-3479	768	25	the	the	DET
inlawrev-3479	768	26	tax	tax	NOUN
inlawrev-3479	768	27	court.271	court.271	VERB
inlawrev-3479	768	28	the	the	DET
inlawrev-3479	768	29	tax	tax	NOUN
inlawrev-3479	768	30	court	court	NOUN
inlawrev-3479	768	31	also	also	ADV
inlawrev-3479	768	32	found	find	VERB
inlawrev-3479	768	33	that	that	SCONJ
inlawrev-3479	768	34	the	the	DET
inlawrev-3479	768	35	taxpayer	taxpayer	NOUN
inlawrev-3479	768	36	failed	fail	VERB
inlawrev-3479	768	37	to	to	PART
inlawrev-3479	768	38	point	point	VERB
inlawrev-3479	768	39	to	to	ADP
inlawrev-3479	768	40	probative	probative	ADJ
inlawrev-3479	768	41	evidence	evidence	NOUN
inlawrev-3479	768	42	ofrecord	ofrecord	NOUN
inlawrev-3479	768	43	that	that	PRON
inlawrev-3479	768	44	indicated	indicate	VERB
inlawrev-3479	768	45	what	what	PRON
inlawrev-3479	768	46	the	the	DET
inlawrev-3479	768	47	correct	correct	ADJ
inlawrev-3479	768	48	grade	grade	NOUN
inlawrev-3479	768	49	should	should	AUX
inlawrev-3479	768	50	be	be	AUX
inlawrev-3479	768	51	or	or	CCONJ
inlawrev-3479	768	52	whether	whether	SCONJ
inlawrev-3479	768	53	the	the	DET
inlawrev-3479	768	54	structure	structure	NOUN
inlawrev-3479	768	55	was	be	AUX
inlawrev-3479	768	56	a	a	DET
inlawrev-3479	768	57	kit	kit	NOUN
inlawrev-3479	768	58	building	building	NOUN
inlawrev-3479	768	59	.	.	PUNCT
inlawrev-3479	769	1	therefore	therefore	ADV
inlawrev-3479	769	2	,	,	PUNCT
inlawrev-3479	769	3	the	the	DET
inlawrev-3479	769	4	tax	tax	NOUN
inlawrev-3479	769	5	court	court	NOUN
inlawrev-3479	769	6	rejected	reject	VERB
inlawrev-3479	769	7	the	the	DET
inlawrev-3479	769	8	taxpayer	taxpayer	NOUN
inlawrev-3479	769	9	's	's	PART
inlawrev-3479	769	10	arguments	argument	NOUN
inlawrev-3479	769	11	concerning	concern	VERB
inlawrev-3479	769	12	the	the	DET
inlawrev-3479	769	13	grade	grade	NOUN
inlawrev-3479	769	14	assigned	assign	VERB
inlawrev-3479	769	15	to	to	ADP
inlawrev-3479	769	16	the	the	DET
inlawrev-3479	769	17	warehouse	warehouse	NOUN
inlawrev-3479	769	18	and	and	CCONJ
inlawrev-3479	769	19	kit	kit	NOUN
inlawrev-3479	769	20	building	building	NOUN
inlawrev-3479	769	21	adjustments	adjustment	NOUN
inlawrev-3479	769	22	.	.	PUNCT
inlawrev-3479	770	1	272	272	NUM
inlawrev-3479	770	2	the	the	DET
inlawrev-3479	770	3	court	court	NOUN
inlawrev-3479	770	4	held	hold	VERB
inlawrev-3479	770	5	that	that	SCONJ
inlawrev-3479	770	6	"	"	PUNCT
inlawrev-3479	770	7	[	[	X
inlawrev-3479	770	8	w]hen	w]hen	ADV
inlawrev-3479	770	9	a	a	DET
inlawrev-3479	770	10	taxpayer	taxpayer	NOUN
inlawrev-3479	770	11	contests	contest	NOUN
inlawrev-3479	770	12	the	the	DET
inlawrev-3479	770	13	grade	grade	NOUN
inlawrev-3479	770	14	assigned	assign	VERB
inlawrev-3479	770	15	an	an	DET
inlawrev-3479	770	16	improvement	improvement	NOUN
inlawrev-3479	770	17	,	,	PUNCT
inlawrev-3479	770	18	the	the	DET
inlawrev-3479	770	19	taxpayer	taxpayer	NOUN
inlawrev-3479	770	20	must	must	AUX
inlawrev-3479	770	21	offer	offer	VERB
inlawrev-3479	770	22	probative	probative	ADJ
inlawrev-3479	770	23	evidence	evidence	NOUN
inlawrev-3479	770	24	concerning	concern	VERB
inlawrev-3479	770	25	the	the	DET
inlawrev-3479	770	26	alleged	allege	VERB
inlawrev-3479	770	27	assessment	assessment	NOUN
inlawrev-3479	770	28	error	error	NOUN
inlawrev-3479	770	29	.	.	PUNCT
inlawrev-3479	770	30	"	"	PUNCT
inlawrev-3479	771	1	273	273	NUM
inlawrev-3479	771	2	the	the	DET
inlawrev-3479	771	3	tax	tax	NOUN
inlawrev-3479	771	4	court	court	NOUN
inlawrev-3479	771	5	determined	determine	VERB
inlawrev-3479	771	6	that	that	SCONJ
inlawrev-3479	771	7	"	"	PUNCT
inlawrev-3479	771	8	[	[	X
inlawrev-3479	771	9	w]here	w]here	X
inlawrev-3479	771	10	the	the	DET
inlawrev-3479	771	11	taxpayer	taxpayer	NOUN
inlawrev-3479	771	12	fails	fail	VERB
inlawrev-3479	771	13	to	to	PART
inlawrev-3479	771	14	provide	provide	VERB
inlawrev-3479	771	15	the	the	DET
inlawrev-3479	771	16	[	[	X
inlawrev-3479	771	17	isbtc	isbtc	NOUN
inlawrev-3479	771	18	]	]	PUNCT
inlawrev-3479	771	19	with	with	ADP
inlawrev-3479	771	20	probative	probative	ADJ
inlawrev-3479	771	21	evidence	evidence	NOUN
inlawrev-3479	771	22	supporting	support	VERB
inlawrev-3479	771	23	its	its	PRON
inlawrev-3479	771	24	position	position	NOUN
inlawrev-3479	771	25	on	on	ADP
inlawrev-3479	771	26	the	the	DET
inlawrev-3479	771	27	grade	grade	NOUN
inlawrev-3479	771	28	issue	issue	NOUN
inlawrev-3479	771	29	,	,	PUNCT
inlawrev-3479	771	30	the	the	DET
inlawrev-3479	771	31	[	[	X
inlawrev-3479	771	32	isbtc	isbtc	NOUN
inlawrev-3479	771	33	's	's	PART
inlawrev-3479	771	34	]	]	PUNCT
inlawrev-3479	771	35	duty	duty	NOUN
inlawrev-3479	771	36	to	to	PART
inlawrev-3479	771	37	support	support	VERB
inlawrev-3479	771	38	its	its	PRON
inlawrev-3479	771	39	final	final	ADJ
inlawrev-3479	771	40	determination	determination	NOUN
inlawrev-3479	771	41	with	with	ADP
inlawrev-3479	771	42	substantial	substantial	ADJ
inlawrev-3479	771	43	evidence	evidence	NOUN
inlawrev-3479	771	44	is	be	AUX
inlawrev-3479	771	45	not	not	PART
inlawrev-3479	771	46	triggered	trigger	VERB
inlawrev-3479	771	47	.	.	PUNCT
inlawrev-3479	771	48	"	"	PUNCT
inlawrev-3479	772	1	274	274	NUM
inlawrev-3479	772	2	in	in	ADP
inlawrev-3479	772	3	addition	addition	NOUN
inlawrev-3479	772	4	,	,	PUNCT
inlawrev-3479	772	5	the	the	DET
inlawrev-3479	772	6	court	court	NOUN
inlawrev-3479	772	7	explained	explain	VERB
inlawrev-3479	772	8	that	that	SCONJ
inlawrev-3479	772	9	"	"	PUNCT
inlawrev-3479	772	10	a	a	DET
inlawrev-3479	772	11	taxpayer	taxpayer	NOUN
inlawrev-3479	772	12	must	must	AUX
inlawrev-3479	772	13	provide	provide	VERB
inlawrev-3479	772	14	the	the	DET
inlawrev-3479	772	15	[	[	X
inlawrev-3479	772	16	isbtc	isbtc	NOUN
inlawrev-3479	772	17	]	]	PUNCT
inlawrev-3479	772	18	with	with	ADP
inlawrev-3479	772	19	probative	probative	ADJ
inlawrev-3479	772	20	evidence	evidence	NOUN
inlawrev-3479	772	21	as	as	ADP
inlawrev-3479	772	22	to	to	ADP
inlawrev-3479	772	23	whether	whether	SCONJ
inlawrev-3479	772	24	an	an	DET
inlawrev-3479	772	25	improvement	improvement	NOUN
inlawrev-3479	772	26	qualifies	qualify	VERB
inlawrev-3479	772	27	as	as	ADP
inlawrev-3479	772	28	a	a	DET
inlawrev-3479	772	29	kit	kit	NOUN
inlawrev-3479	772	30	building	building	NOUN
inlawrev-3479	772	31	.	.	PUNCT
inlawrev-3479	772	32	"	"	PUNCT
inlawrev-3479	773	1	275	275	NUM
inlawrev-3479	773	2	the	the	DET
inlawrev-3479	773	3	court	court	NOUN
inlawrev-3479	773	4	advised	advise	VERB
inlawrev-3479	773	5	that	that	SCONJ
inlawrev-3479	773	6	"	"	PUNCT
inlawrev-3479	773	7	with	with	ADP
inlawrev-3479	773	8	the	the	DET
inlawrev-3479	773	9	265	265	NUM
inlawrev-3479	773	10	see	see	NOUN
inlawrev-3479	773	11	i	i	PROPN
inlawrev-3479	773	12	d.	d.	PROPN
inlawrev-3479	773	13	266	266	NUM
inlawrev-3479	773	14	.	.	PUNCT
inlawrev-3479	774	1	i	i	PRON
inlawrev-3479	774	2	d.	d.	PROPN
inlawrev-3479	774	3	267	267	NUM
inlawrev-3479	774	4	.	.	PUNCT
inlawrev-3479	775	1	725	725	NUM
inlawrev-3479	775	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	775	3	1015	1015	NUM
inlawrev-3479	775	4	(	(	PUNCT
inlawrev-3479	775	5	ind	ind	NOUN
inlawrev-3479	775	6	.	.	PUNCT
inlawrev-3479	776	1	tax	tax	NOUN
inlawrev-3479	776	2	ct	ct	PROPN
inlawrev-3479	776	3	2000	2000	NUM
inlawrev-3479	776	4	)	)	PUNCT
inlawrev-3479	776	5	.	.	PUNCT
inlawrev-3479	777	1	268	268	NUM
inlawrev-3479	777	2	.	.	PUNCT
inlawrev-3479	778	1	see	see	VERB
inlawrev-3479	778	2	i	i	PRON
inlawrev-3479	778	3	d.	d.	PROPN
inlawrev-3479	778	4	at	at	ADP
inlawrev-3479	778	5	1017	1017	NUM
inlawrev-3479	778	6	.	.	PUNCT
inlawrev-3479	779	1	269	269	NUM
inlawrev-3479	779	2	.	.	PUNCT
inlawrev-3479	779	3	see	see	VERB
inlawrev-3479	779	4	i	i	PRON
inlawrev-3479	779	5	d.	d.	PROPN
inlawrev-3479	779	6	at	at	ADP
inlawrev-3479	779	7	1022	1022	NUM
inlawrev-3479	779	8	.	.	PUNCT
inlawrev-3479	780	1	270	270	NUM
inlawrev-3479	780	2	.	.	PUNCT
inlawrev-3479	780	3	see	see	VERB
inlawrev-3479	780	4	i	i	PRON
inlawrev-3479	780	5	d.	d.	PROPN
inlawrev-3479	780	6	at	at	ADP
inlawrev-3479	780	7	1018	1018	NUM
inlawrev-3479	780	8	.	.	PUNCT
inlawrev-3479	781	1	271	271	X
inlawrev-3479	781	2	.	.	X
inlawrev-3479	781	3	see	see	VERB
inlawrev-3479	781	4	i	i	PRON
inlawrev-3479	781	5	d.	d.	PROPN
inlawrev-3479	781	6	272	272	NUM
inlawrev-3479	781	7	.	.	PUNCT
inlawrev-3479	782	1	see	see	VERB
inlawrev-3479	782	2	i	i	PRON
inlawrev-3479	782	3	d.	d.	PROPN
inlawrev-3479	782	4	at	at	ADP
inlawrev-3479	782	5	1019	1019	NUM
inlawrev-3479	782	6	;	;	PUNCT
inlawrev-3479	782	7	see	see	VERB
inlawrev-3479	782	8	also	also	ADV
inlawrev-3479	782	9	ind	ind	ADJ
inlawrev-3479	782	10	.	.	PUNCT
inlawrev-3479	783	1	admin	admin	PROPN
inlawrev-3479	783	2	.	.	PUNCT
inlawrev-3479	783	3	code	code	PROPN
inlawrev-3479	783	4	tit	tit	PROPN
inlawrev-3479	783	5	.	.	PUNCT
inlawrev-3479	784	1	50	50	NUM
inlawrev-3479	784	2	,	,	PUNCT
inlawrev-3479	784	3	r.	r.	NOUN
inlawrev-3479	784	4	2.2	2.2	NUM
inlawrev-3479	784	5	-	-	SYM
inlawrev-3479	784	6	10	10	NUM
inlawrev-3479	784	7	-	-	SYM
inlawrev-3479	784	8	3	3	NUM
inlawrev-3479	784	9	(	(	PUNCT
inlawrev-3479	784	10	2000	2000	NUM
inlawrev-3479	784	11	)	)	PUNCT
inlawrev-3479	784	12	.	.	PUNCT
inlawrev-3479	785	1	273	273	NUM
inlawrev-3479	785	2	.	.	X
inlawrev-3479	786	1	cdi	cdi	PROPN
inlawrev-3479	786	2	,	,	PUNCT
inlawrev-3479	786	3	inc	inc	PROPN
inlawrev-3479	786	4	.	.	PROPN
inlawrev-3479	786	5	,	,	PUNCT
inlawrev-3479	786	6	725	725	NUM
inlawrev-3479	786	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	786	8	at	at	ADP
inlawrev-3479	786	9	1019	1019	NUM
inlawrev-3479	786	10	.	.	PUNCT
inlawrev-3479	787	1	274	274	NUM
inlawrev-3479	787	2	.	.	PUNCT
inlawrev-3479	788	1	i	i	PRON
inlawrev-3479	788	2	d.	d.	PROPN
inlawrev-3479	788	3	275	275	NUM
inlawrev-3479	788	4	.	.	PUNCT
inlawrev-3479	789	1	i	i	PRON
inlawrev-3479	789	2	d.	d.	PROPN
inlawrev-3479	789	3	the	the	DET
inlawrev-3479	789	4	court	court	NOUN
inlawrev-3479	789	5	referred	refer	VERB
inlawrev-3479	789	6	to	to	ADP
inlawrev-3479	789	7	a	a	DET
inlawrev-3479	789	8	previous	previous	ADJ
inlawrev-3479	789	9	decision	decision	NOUN
inlawrev-3479	789	10	where	where	SCONJ
inlawrev-3479	789	11	it	it	PRON
inlawrev-3479	789	12	held	hold	VERB
inlawrev-3479	789	13	:	:	PUNCT
inlawrev-3479	789	14	[	[	X
inlawrev-3479	789	15	i]t	i]t	NOUN
inlawrev-3479	789	16	is	be	AUX
inlawrev-3479	789	17	incumbent	incumbent	ADJ
inlawrev-3479	789	18	upon	upon	SCONJ
inlawrev-3479	789	19	the	the	DET
inlawrev-3479	789	20	taxpayer	taxpayer	NOUN
inlawrev-3479	789	21	to	to	PART
inlawrev-3479	789	22	offer	offer	VERB
inlawrev-3479	789	23	evidence	evidence	NOUN
inlawrev-3479	789	24	tending	tend	VERB
inlawrev-3479	789	25	to	to	PART
inlawrev-3479	789	26	show	show	VERB
inlawrev-3479	789	27	the	the	DET
inlawrev-3479	789	28	improvement	improvement	NOUN
inlawrev-3479	789	29	qualifies	qualify	VERB
inlawrev-3479	789	30	for	for	ADP
inlawrev-3479	789	31	the	the	DET
inlawrev-3479	789	32	kit	kit	NOUN
inlawrev-3479	789	33	adjustment	adjustment	NOUN
inlawrev-3479	789	34	.	.	PUNCT
inlawrev-3479	790	1	ifthe	ifthe	PROPN
inlawrev-3479	790	2	taxpayer	taxpayer	PROPN
inlawrev-3479	790	3	fails	fail	VERB
inlawrev-3479	790	4	to	to	PART
inlawrev-3479	790	5	do	do	VERB
inlawrev-3479	790	6	so	so	ADV
inlawrev-3479	790	7	,	,	PUNCT
inlawrev-3479	790	8	the	the	DET
inlawrev-3479	790	9	taxpayer	taxpayer	NOUN
inlawrev-3479	790	10	's	's	PART
inlawrev-3479	790	11	claim	claim	NOUN
inlawrev-3479	790	12	fails	fail	VERB
inlawrev-3479	790	13	.	.	PUNCT
inlawrev-3479	791	1	this	this	PRON
inlawrev-3479	791	2	is	be	AUX
inlawrev-3479	791	3	not	not	PART
inlawrev-3479	791	4	an	an	DET
inlawrev-3479	791	5	onerous	onerous	ADJ
inlawrev-3479	791	6	burden	burden	NOUN
inlawrev-3479	791	7	.	.	PUNCT
inlawrev-3479	791	8	.	.	PUNCT
inlawrev-3479	791	9	.	.	PUNCT
inlawrev-3479	791	10	.	.	PUNCT
inlawrev-3479	792	1	instructional	instructional	ADJ
inlawrev-3479	792	2	bulletin	bulletin	NOUN
inlawrev-3479	792	3	91	91	NUM
inlawrev-3479	792	4	-	-	SYM
inlawrev-3479	792	5	8	8	NUM
inlawrev-3479	792	6	outlines	outline	VERB
inlawrev-3479	792	7	a	a	DET
inlawrev-3479	792	8	large	large	ADJ
inlawrev-3479	792	9	number	number	NOUN
inlawrev-3479	792	10	of	of	ADP
inlawrev-3479	792	11	specific	specific	ADJ
inlawrev-3479	792	12	characteristics	characteristic	NOUN
inlawrev-3479	792	13	of	of	ADP
inlawrev-3479	792	14	kit	kit	NOUN
inlawrev-3479	792	15	buildings	building	NOUN
inlawrev-3479	792	16	.	.	PUNCT
inlawrev-3479	793	1	accordingly	accordingly	ADV
inlawrev-3479	793	2	,	,	PUNCT
inlawrev-3479	793	3	it	it	PRON
inlawrev-3479	793	4	should	should	AUX
inlawrev-3479	793	5	not	not	PART
inlawrev-3479	793	6	be	be	AUX
inlawrev-3479	793	7	difficult	difficult	ADJ
inlawrev-3479	793	8	for	for	SCONJ
inlawrev-3479	793	9	taxpayers	taxpayer	NOUN
inlawrev-3479	793	10	to	to	PART
inlawrev-3479	793	11	identify	identify	VERB
inlawrev-3479	793	12	those	those	DET
inlawrev-3479	793	13	characteristics	characteristic	NOUN
inlawrev-3479	793	14	in	in	ADP
inlawrev-3479	793	15	an	an	DET
inlawrev-3479	793	16	improvement	improvement	NOUN
inlawrev-3479	793	17	alleged	allege	VERB
inlawrev-3479	793	18	to	to	PART
inlawrev-3479	793	19	qualify	qualify	VERB
inlawrev-3479	793	20	for	for	ADP
inlawrev-3479	793	21	the	the	DET
inlawrev-3479	793	22	kit	kit	NOUN
inlawrev-3479	793	23	adjustment	adjustment	NOUN
inlawrev-3479	793	24	.	.	PUNCT
inlawrev-3479	794	1	2001	2001	NUM
inlawrev-3479	794	2	]	]	PUNCT
inlawrev-3479	794	3	taxation	taxation	NOUN
inlawrev-3479	794	4	1029	1029	NUM
inlawrev-3479	794	5	issue	issue	NOUN
inlawrev-3479	794	6	ofgrade	ofgrade	NOUN
inlawrev-3479	794	7	,	,	PUNCT
inlawrev-3479	794	8	the	the	DET
inlawrev-3479	794	9	[	[	X
inlawrev-3479	794	10	isbtc	isbtc	NOUN
inlawrev-3479	794	11	]	]	PUNCT
inlawrev-3479	794	12	is	be	AUX
inlawrev-3479	794	13	not	not	PART
inlawrev-3479	794	14	required	require	VERB
inlawrev-3479	794	15	to	to	PART
inlawrev-3479	794	16	support	support	VERB
inlawrev-3479	794	17	its	its	PRON
inlawrev-3479	794	18	denial	denial	NOUN
inlawrev-3479	794	19	ofthe	ofthe	NOUN
inlawrev-3479	794	20	kit	kit	NOUN
inlawrev-3479	794	21	building	building	NOUN
inlawrev-3479	794	22	adjustment	adjustment	NOUN
inlawrev-3479	794	23	until	until	SCONJ
inlawrev-3479	794	24	the	the	DET
inlawrev-3479	794	25	taxpayer	taxpayer	NOUN
inlawrev-3479	794	26	comes	come	VERB
inlawrev-3479	794	27	forward	forward	ADV
inlawrev-3479	794	28	with	with	ADP
inlawrev-3479	794	29	probative	probative	ADJ
inlawrev-3479	794	30	evidence	evidence	NOUN
inlawrev-3479	794	31	demonstrating	demonstrate	VERB
inlawrev-3479	794	32	that	that	SCONJ
inlawrev-3479	794	33	it	it	PRON
inlawrev-3479	794	34	is	be	AUX
inlawrev-3479	794	35	entitled	entitle	VERB
inlawrev-3479	794	36	to	to	ADP
inlawrev-3479	794	37	the	the	DET
inlawrev-3479	794	38	adjustment	adjustment	NOUN
inlawrev-3479	794	39	.	.	PUNCT
inlawrev-3479	794	40	"	"	PUNCT
inlawrev-3479	795	1	276	276	NUM
inlawrev-3479	795	2	the	the	DET
inlawrev-3479	795	3	tax	tax	NOUN
inlawrev-3479	795	4	court	court	NOUN
inlawrev-3479	795	5	found	find	VERB
inlawrev-3479	795	6	that	that	SCONJ
inlawrev-3479	795	7	in	in	ADP
inlawrev-3479	795	8	this	this	DET
inlawrev-3479	795	9	case	case	NOUN
inlawrev-3479	795	10	the	the	DET
inlawrev-3479	795	11	taxpayer	taxpayer	NOUN
inlawrev-3479	795	12	failed	fail	VERB
inlawrev-3479	795	13	to	to	PART
inlawrev-3479	795	14	present	present	VERB
inlawrev-3479	795	15	probative	probative	ADJ
inlawrev-3479	795	16	evidence	evidence	NOUN
inlawrev-3479	795	17	regarding	regard	VERB
inlawrev-3479	795	18	either	either	CCONJ
inlawrev-3479	795	19	the	the	DET
inlawrev-3479	795	20	grade	grade	NOUN
inlawrev-3479	795	21	assignment	assignment	NOUN
inlawrev-3479	795	22	or	or	CCONJ
inlawrev-3479	795	23	kit	kit	NOUN
inlawrev-3479	795	24	building	building	NOUN
inlawrev-3479	795	25	adjustments	adjustment	NOUN
inlawrev-3479	795	26	for	for	ADP
inlawrev-3479	795	27	the	the	DET
inlawrev-3479	795	28	warehouse	warehouse	NOUN
inlawrev-3479	795	29	.	.	PUNCT
inlawrev-3479	796	1	277	277	NUM
inlawrev-3479	796	2	therefore	therefore	ADV
inlawrev-3479	797	1	,	,	PUNCT
inlawrev-3479	797	2	the	the	DET
inlawrev-3479	797	3	court	court	NOUN
inlawrev-3479	797	4	held	hold	VERB
inlawrev-3479	797	5	that	that	SCONJ
inlawrev-3479	797	6	the	the	DET
inlawrev-3479	797	7	isbtc	isbtc	NOUN
inlawrev-3479	797	8	had	have	VERB
inlawrev-3479	797	9	no	no	DET
inlawrev-3479	797	10	duty	duty	NOUN
inlawrev-3479	797	11	to	to	PART
inlawrev-3479	797	12	refute	refute	VERB
inlawrev-3479	797	13	the	the	DET
inlawrev-3479	797	14	taxpayer	taxpayer	NOUN
inlawrev-3479	797	15	's	's	PART
inlawrev-3479	797	16	arguments	argument	NOUN
inlawrev-3479	797	17	with	with	ADP
inlawrev-3479	797	18	a	a	DET
inlawrev-3479	797	19	competing	compete	VERB
inlawrev-3479	797	20	view	view	NOUN
inlawrev-3479	797	21	.	.	PUNCT
inlawrev-3479	798	1	278	278	NUM
inlawrev-3479	798	2	consequently	consequently	ADV
inlawrev-3479	798	3	,	,	PUNCT
inlawrev-3479	798	4	the	the	DET
inlawrev-3479	798	5	court	court	NOUN
inlawrev-3479	798	6	did	do	AUX
inlawrev-3479	798	7	not	not	PART
inlawrev-3479	798	8	consider	consider	VERB
inlawrev-3479	798	9	whether	whether	SCONJ
inlawrev-3479	798	10	substantial	substantial	ADJ
inlawrev-3479	798	11	evidence	evidence	NOUN
inlawrev-3479	798	12	supported	support	VERB
inlawrev-3479	798	13	the	the	DET
inlawrev-3479	798	14	isbtc	isbtc	NOUN
inlawrev-3479	798	15	's	's	PART
inlawrev-3479	798	16	grading	grading	NOUN
inlawrev-3479	798	17	of	of	ADP
inlawrev-3479	798	18	the	the	DET
inlawrev-3479	798	19	warehouse	warehouse	NOUN
inlawrev-3479	798	20	or	or	CCONJ
inlawrev-3479	798	21	its	its	PRON
inlawrev-3479	798	22	refusal	refusal	NOUN
inlawrev-3479	798	23	to	to	PART
inlawrev-3479	798	24	grant	grant	VERB
inlawrev-3479	798	25	the	the	DET
inlawrev-3479	798	26	warehouse	warehouse	NOUN
inlawrev-3479	798	27	a	a	DET
inlawrev-3479	798	28	kit	kit	NOUN
inlawrev-3479	798	29	building	building	NOUN
inlawrev-3479	798	30	adjustment	adjustment	NOUN
inlawrev-3479	798	31	.	.	PUNCT
inlawrev-3479	799	1	279	279	NUM
inlawrev-3479	799	2	finally	finally	ADV
inlawrev-3479	799	3	,	,	PUNCT
inlawrev-3479	799	4	the	the	DET
inlawrev-3479	799	5	tax	tax	NOUN
inlawrev-3479	799	6	court	court	NOUN
inlawrev-3479	799	7	declined	decline	VERB
inlawrev-3479	799	8	to	to	PART
inlawrev-3479	799	9	address	address	VERB
inlawrev-3479	799	10	the	the	DET
inlawrev-3479	799	11	merits	merit	NOUN
inlawrev-3479	799	12	of	of	ADP
inlawrev-3479	799	13	the	the	DET
inlawrev-3479	799	14	taxpayer	taxpayer	NOUN
inlawrev-3479	799	15	's	's	PART
inlawrev-3479	799	16	argument	argument	NOUN
inlawrev-3479	799	17	concerning	concern	VERB
inlawrev-3479	799	18	the	the	DET
inlawrev-3479	799	19	use	use	NOUN
inlawrev-3479	799	20	of	of	ADP
inlawrev-3479	799	21	a	a	DET
inlawrev-3479	799	22	particular	particular	ADJ
inlawrev-3479	799	23	economic	economic	ADJ
inlawrev-3479	799	24	life	life	NOUN
inlawrev-3479	799	25	table	table	NOUN
inlawrev-3479	799	26	in	in	ADP
inlawrev-3479	799	27	determining	determine	VERB
inlawrev-3479	799	28	the	the	DET
inlawrev-3479	799	29	warehouse	warehouse	NOUN
inlawrev-3479	799	30	's	's	PART
inlawrev-3479	799	31	physical	physical	ADJ
inlawrev-3479	799	32	depreciation	depreciation	NOUN
inlawrev-3479	799	33	.	.	PUNCT
inlawrev-3479	800	1	280	280	NUM
inlawrev-3479	800	2	the	the	DET
inlawrev-3479	800	3	court	court	NOUN
inlawrev-3479	800	4	held	hold	VERB
inlawrev-3479	800	5	that	that	SCONJ
inlawrev-3479	800	6	a	a	DET
inlawrev-3479	800	7	taxpayer	taxpayer	NOUN
inlawrev-3479	800	8	may	may	AUX
inlawrev-3479	800	9	not	not	PART
inlawrev-3479	800	10	secure	secure	VERB
inlawrev-3479	800	11	the	the	DET
inlawrev-3479	800	12	reversal	reversal	NOUN
inlawrev-3479	800	13	of	of	ADP
inlawrev-3479	800	14	a	a	DET
inlawrev-3479	800	15	final	final	ADJ
inlawrev-3479	800	16	determination	determination	NOUN
inlawrev-3479	800	17	regarding	regard	VERB
inlawrev-3479	800	18	a	a	DET
inlawrev-3479	800	19	structure	structure	NOUN
inlawrev-3479	800	20	's	's	PART
inlawrev-3479	800	21	physical	physical	ADJ
inlawrev-3479	800	22	depreciation	depreciation	NOUN
inlawrev-3479	800	23	simply	simply	ADV
inlawrev-3479	800	24	by	by	ADP
inlawrev-3479	800	25	alleging	allege	VERB
inlawrev-3479	800	26	an	an	DET
inlawrev-3479	800	27	inadequacy	inadequacy	NOUN
inlawrev-3479	800	28	in	in	ADP
inlawrev-3479	800	29	the	the	DET
inlawrev-3479	800	30	regulations	regulation	NOUN
inlawrev-3479	800	31	governing	govern	VERB
inlawrev-3479	800	32	physical	physical	ADJ
inlawrev-3479	800	33	depreciation	depreciation	NOUN
inlawrev-3479	800	34	in	in	ADP
inlawrev-3479	800	35	general	general	ADJ
inlawrev-3479	800	36	and	and	CCONJ
inlawrev-3479	800	37	the	the	DET
inlawrev-3479	800	38	selection	selection	NOUN
inlawrev-3479	800	39	of	of	ADP
inlawrev-3479	800	40	the	the	DET
inlawrev-3479	800	41	appropriate	appropriate	ADJ
inlawrev-3479	800	42	economic	economic	ADJ
inlawrev-3479	800	43	life	life	NOUN
inlawrev-3479	800	44	table	table	NOUN
inlawrev-3479	800	45	specifically	specifically	ADV
inlawrev-3479	800	46	.	.	PUNCT
inlawrev-3479	801	1	281	281	NUM
inlawrev-3479	801	2	rather	rather	ADV
inlawrev-3479	801	3	,	,	PUNCT
inlawrev-3479	801	4	the	the	DET
inlawrev-3479	801	5	taxpayer	taxpayer	NOUN
inlawrev-3479	801	6	must	must	AUX
inlawrev-3479	801	7	offer	offer	VERB
inlawrev-3479	801	8	probative	probative	ADJ
inlawrev-3479	801	9	evidence	evidence	NOUN
inlawrev-3479	801	10	regarding	regard	VERB
inlawrev-3479	801	11	the	the	DET
inlawrev-3479	801	12	purported	purport	VERB
inlawrev-3479	801	13	error	error	NOUN
inlawrev-3479	801	14	.	.	PUNCT
inlawrev-3479	801	15	282	282	NUM
inlawrev-3479	801	16	because	because	SCONJ
inlawrev-3479	801	17	the	the	DET
inlawrev-3479	801	18	taxpayer	taxpayer	NOUN
inlawrev-3479	801	19	failed	fail	VERB
inlawrev-3479	801	20	to	to	PART
inlawrev-3479	801	21	present	present	VERB
inlawrev-3479	801	22	probative	probative	ADJ
inlawrev-3479	801	23	evidence	evidence	NOUN
inlawrev-3479	801	24	regarding	regard	VERB
inlawrev-3479	801	25	which	which	PRON
inlawrev-3479	801	26	economic	economic	ADJ
inlawrev-3479	801	27	life	life	NOUN
inlawrev-3479	801	28	table	table	NOUN
inlawrev-3479	801	29	is	be	AUX
inlawrev-3479	801	30	applicable	applicable	ADJ
inlawrev-3479	801	31	,	,	PUNCT
inlawrev-3479	801	32	the	the	DET
inlawrev-3479	801	33	court	court	NOUN
inlawrev-3479	801	34	held	hold	VERB
inlawrev-3479	801	35	that	that	SCONJ
inlawrev-3479	801	36	"	"	PUNCT
inlawrev-3479	801	37	the	the	DET
inlawrev-3479	801	38	[	[	X
inlawrev-3479	801	39	isbtc	isbtc	NOUN
inlawrev-3479	801	40	's	's	PART
inlawrev-3479	801	41	]	]	PUNCT
inlawrev-3479	801	42	duty	duty	NOUN
inlawrev-3479	801	43	to	to	PART
inlawrev-3479	801	44	develop	develop	VERB
inlawrev-3479	801	45	and	and	CCONJ
inlawrev-3479	801	46	support	support	VERB
inlawrev-3479	801	47	a	a	DET
inlawrev-3479	801	48	competing	compete	VERB
inlawrev-3479	801	49	view	view	NOUN
inlawrev-3479	801	50	of	of	ADP
inlawrev-3479	801	51	the	the	DET
inlawrev-3479	801	52	proper	proper	ADJ
inlawrev-3479	801	53	assessment	assessment	NOUN
inlawrev-3479	801	54	was	be	AUX
inlawrev-3479	801	55	never	never	ADV
inlawrev-3479	801	56	triggered	trigger	VERB
inlawrev-3479	801	57	.	.	PUNCT
inlawrev-3479	801	58	"	"	PUNCT
inlawrev-3479	802	1	283	283	NUM
inlawrev-3479	802	2	5	5	NUM
inlawrev-3479	802	3	.	.	PUNCT
inlawrev-3479	803	1	kemp	kemp	PROPN
inlawrev-3479	803	2	v.	v.	PROPN
inlawrev-3479	803	3	state	state	PROPN
inlawrev-3479	803	4	board	board	PROPN
inlawrev-3479	803	5	oftax	oftax	NOUN
inlawrev-3479	803	6	commissioners.284	commissioners.284	PROPN
inlawrev-3479	803	7	—	—	PUNCT
inlawrev-3479	803	8	in	in	ADP
inlawrev-3479	803	9	kemp	kemp	PROPN
inlawrev-3479	803	10	,	,	PUNCT
inlawrev-3479	803	11	the	the	DET
inlawrev-3479	803	12	owners	owner	NOUN
inlawrev-3479	803	13	of	of	ADP
inlawrev-3479	803	14	residential	residential	ADJ
inlawrev-3479	803	15	real	real	ADJ
inlawrev-3479	803	16	estate	estate	NOUN
inlawrev-3479	803	17	located	locate	VERB
inlawrev-3479	803	18	in	in	ADP
inlawrev-3479	803	19	laporte	laporte	PROPN
inlawrev-3479	803	20	county	county	PROPN
inlawrev-3479	803	21	,	,	PUNCT
inlawrev-3479	803	22	indiana	indiana	PROPN
inlawrev-3479	803	23	,	,	PUNCT
inlawrev-3479	803	24	appealed	appeal	VERB
inlawrev-3479	803	25	the	the	DET
inlawrev-3479	803	26	isbtc	isbtc	NOUN
inlawrev-3479	803	27	's	's	PART
inlawrev-3479	803	28	denial	denial	NOUN
inlawrev-3479	803	29	of	of	ADP
inlawrev-3479	803	30	their	their	PRON
inlawrev-3479	803	31	request	request	NOUN
inlawrev-3479	803	32	to	to	PART
inlawrev-3479	803	33	lower	lower	VERB
inlawrev-3479	803	34	the	the	DET
inlawrev-3479	803	35	assessed	assess	VERB
inlawrev-3479	803	36	value	value	NOUN
inlawrev-3479	803	37	oftheir	oftheir	DET
inlawrev-3479	803	38	residence	residence	NOUN
inlawrev-3479	803	39	.	.	PUNCT
inlawrev-3479	804	1	285	285	NUM
inlawrev-3479	805	1	the	the	DET
inlawrev-3479	805	2	tax	tax	NOUN
inlawrev-3479	805	3	court	court	NOUN
inlawrev-3479	805	4	ruled	rule	VERB
inlawrev-3479	805	5	against	against	ADP
inlawrev-3479	805	6	the	the	DET
inlawrev-3479	805	7	property	property	NOUN
inlawrev-3479	805	8	owners	owner	NOUN
inlawrev-3479	805	9	and	and	CCONJ
inlawrev-3479	805	10	affirmed	affirm	VERB
inlawrev-3479	805	11	the	the	DET
inlawrev-3479	805	12	isbtc	isbtc	NOUN
inlawrev-3479	805	13	's	's	PART
inlawrev-3479	805	14	final	final	ADJ
inlawrev-3479	805	15	determination	determination	NOUN
inlawrev-3479	805	16	.	.	PUNCT
inlawrev-3479	806	1	286	286	NUM
inlawrev-3479	806	2	the	the	DET
inlawrev-3479	806	3	tax	tax	NOUN
inlawrev-3479	806	4	court	court	NOUN
inlawrev-3479	806	5	first	first	ADV
inlawrev-3479	806	6	addressed	address	VERB
inlawrev-3479	806	7	whether	whether	SCONJ
inlawrev-3479	806	8	the	the	DET
inlawrev-3479	806	9	isbtc	isbtc	NOUN
inlawrev-3479	806	10	exceeded	exceed	VERB
inlawrev-3479	806	11	its	its	PRON
inlawrev-3479	806	12	legislative	legislative	ADJ
inlawrev-3479	806	13	authority	authority	NOUN
inlawrev-3479	806	14	in	in	ADP
inlawrev-3479	806	15	conducting	conduct	VERB
inlawrev-3479	806	16	a	a	DET
inlawrev-3479	806	17	hearing	hearing	NOUN
inlawrev-3479	806	18	without	without	ADP
inlawrev-3479	806	19	having	having	AUX
inlawrev-3479	806	20	first	first	ADV
inlawrev-3479	806	21	issued	issue	VERB
inlawrev-3479	806	22	a	a	DET
inlawrev-3479	806	23	letter	letter	NOUN
inlawrev-3479	806	24	of	of	ADP
inlawrev-3479	806	25	appointment	appointment	NOUN
inlawrev-3479	806	26	to	to	ADP
inlawrev-3479	806	27	its	its	PRON
inlawrev-3479	806	28	hearing	hearing	NOUN
inlawrev-3479	806	29	officer	officer	NOUN
inlawrev-3479	806	30	.	.	PUNCT
inlawrev-3479	807	1	the	the	DET
inlawrev-3479	807	2	tax	tax	NOUN
inlawrev-3479	807	3	court	court	NOUN
inlawrev-3479	807	4	found	find	VERB
inlawrev-3479	807	5	that	that	SCONJ
inlawrev-3479	807	6	there	there	PRON
inlawrev-3479	807	7	was	be	VERB
inlawrev-3479	807	8	no	no	DET
inlawrev-3479	807	9	evidence	evidence	NOUN
inlawrev-3479	807	10	in	in	ADP
inlawrev-3479	807	11	the	the	DET
inlawrev-3479	807	12	record	record	NOUN
inlawrev-3479	807	13	that	that	PRON
inlawrev-3479	807	14	the	the	DET
inlawrev-3479	807	15	kemps	kemps	PROPN
inlawrev-3479	807	16	(	(	PUNCT
inlawrev-3479	807	17	taxpayers	taxpayer	NOUN
inlawrev-3479	807	18	)	)	PUNCT
inlawrev-3479	807	19	had	have	AUX
inlawrev-3479	807	20	objected	object	VERB
inlawrev-3479	807	21	to	to	ADP
inlawrev-3479	807	22	the	the	DET
inlawrev-3479	807	23	hearing	hearing	NOUN
inlawrev-3479	808	1	i	i	PRON
inlawrev-3479	808	2	d.	d.	PROPN
inlawrev-3479	808	3	(	(	PUNCT
inlawrev-3479	808	4	citing	cite	VERB
inlawrev-3479	808	5	whitley	whitley	PROPN
inlawrev-3479	808	6	prods	prod	VERB
inlawrev-3479	808	7	.	.	PUNCT
inlawrev-3479	808	8	,	,	PUNCT
inlawrev-3479	808	9	inc	inc	PROPN
inlawrev-3479	808	10	.	.	PROPN
inlawrev-3479	809	1	v.	v.	ADP
inlawrev-3479	809	2	state	state	PROPN
inlawrev-3479	809	3	bd	bd	PROPN
inlawrev-3479	809	4	.	.	PROPN
inlawrev-3479	809	5	oftax	oftax	PROPN
inlawrev-3479	809	6	comm'rs	comm'rs	PROPN
inlawrev-3479	809	7	,	,	PUNCT
inlawrev-3479	809	8	704	704	NUM
inlawrev-3479	809	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	809	10	1	1	NUM
inlawrev-3479	809	11	1	1	NUM
inlawrev-3479	809	12	13	13	NUM
inlawrev-3479	809	13	,	,	PUNCT
inlawrev-3479	809	14	1	1	NUM
inlawrev-3479	809	15	121	121	NUM
inlawrev-3479	809	16	(	(	PUNCT
inlawrev-3479	809	17	ind	ind	NOUN
inlawrev-3479	809	18	.	.	PUNCT
inlawrev-3479	810	1	tax	tax	PROPN
inlawrev-3479	810	2	ct	ct	PROPN
inlawrev-3479	810	3	.	.	PROPN
inlawrev-3479	810	4	1998	1998	NUM
inlawrev-3479	810	5	)	)	PUNCT
inlawrev-3479	810	6	)	)	PUNCT
inlawrev-3479	810	7	.	.	PUNCT
inlawrev-3479	811	1	276	276	X
inlawrev-3479	811	2	.	.	PUNCT
inlawrev-3479	812	1	i	i	PRON
inlawrev-3479	812	2	d.	d.	PROPN
inlawrev-3479	812	3	at	at	ADP
inlawrev-3479	812	4	1020	1020	NUM
inlawrev-3479	812	5	.	.	PUNCT
inlawrev-3479	813	1	277	277	NUM
inlawrev-3479	813	2	.	.	PUNCT
inlawrev-3479	814	1	skew	skew	NOUN
inlawrev-3479	814	2	*	*	PROPN
inlawrev-3479	814	3	at	at	ADP
inlawrev-3479	814	4	1021	1021	NUM
inlawrev-3479	814	5	.	.	PUNCT
inlawrev-3479	815	1	278	278	NUM
inlawrev-3479	815	2	.	.	PUNCT
inlawrev-3479	815	3	see	see	VERB
inlawrev-3479	815	4	i	i	PRON
inlawrev-3479	815	5	d.	d.	PROPN
inlawrev-3479	815	6	279	279	NUM
inlawrev-3479	815	7	.	.	PUNCT
inlawrev-3479	816	1	see	see	VERB
inlawrev-3479	816	2	i	i	PRON
inlawrev-3479	816	3	d.	d.	PROPN
inlawrev-3479	816	4	280	280	NUM
inlawrev-3479	816	5	.	.	PUNCT
inlawrev-3479	817	1	see	see	VERB
inlawrev-3479	817	2	i	i	PRON
inlawrev-3479	817	3	d.	d.	PROPN
inlawrev-3479	817	4	at	at	ADP
inlawrev-3479	817	5	1021	1021	NUM
inlawrev-3479	817	6	-	-	SYM
inlawrev-3479	817	7	22	22	NUM
inlawrev-3479	817	8	.	.	PUNCT
inlawrev-3479	818	1	281	281	NUM
inlawrev-3479	818	2	.	.	PUNCT
inlawrev-3479	819	1	see	see	VERB
inlawrev-3479	819	2	/</.	/</.	PROPN
inlawrev-3479	819	3	at	at	ADP
inlawrev-3479	819	4	1022	1022	NUM
inlawrev-3479	819	5	.	.	PUNCT
inlawrev-3479	820	1	282	282	NUM
inlawrev-3479	820	2	.	.	PUNCT
inlawrev-3479	820	3	see	see	VERB
inlawrev-3479	820	4	i	i	PRON
inlawrev-3479	820	5	d.	d.	PROPN
inlawrev-3479	820	6	283	283	NUM
inlawrev-3479	820	7	.	.	PUNCT
inlawrev-3479	821	1	i	i	PRON
inlawrev-3479	821	2	d.	d.	PROPN
inlawrev-3479	821	3	see	see	VERB
inlawrev-3479	821	4	also	also	ADV
inlawrev-3479	821	5	whitley	whitley	PROPN
inlawrev-3479	821	6	prods	prod	VERB
inlawrev-3479	821	7	.	.	PUNCT
inlawrev-3479	821	8	,	,	PUNCT
inlawrev-3479	821	9	inc	inc	PROPN
inlawrev-3479	821	10	.	.	PROPN
inlawrev-3479	822	1	v.	v.	ADP
inlawrev-3479	822	2	state	state	PROPN
inlawrev-3479	822	3	bd	bd	PROPN
inlawrev-3479	822	4	.	.	PROPN
inlawrev-3479	822	5	oftax	oftax	PROPN
inlawrev-3479	822	6	comm'rs	comm'rs	PROPN
inlawrev-3479	822	7	,	,	PUNCT
inlawrev-3479	822	8	704	704	NUM
inlawrev-3479	822	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	822	10	1	1	NUM
inlawrev-3479	822	11	1	1	NUM
inlawrev-3479	822	12	13	13	NUM
inlawrev-3479	822	13	,	,	PUNCT
inlawrev-3479	822	14	1	1	NUM
inlawrev-3479	822	15	1	1	NUM
inlawrev-3479	822	16	1920	1920	NUM
inlawrev-3479	822	17	(	(	PUNCT
inlawrev-3479	822	18	ind	ind	NOUN
inlawrev-3479	822	19	.	.	PUNCT
inlawrev-3479	823	1	tax	tax	PROPN
inlawrev-3479	823	2	ct	ct	PROPN
inlawrev-3479	823	3	.	.	PROPN
inlawrev-3479	823	4	1998	1998	NUM
inlawrev-3479	823	5	)	)	PUNCT
inlawrev-3479	823	6	;	;	PUNCT
inlawrev-3479	823	7	king	king	PROPN
inlawrev-3479	823	8	indus	indus	PROPN
inlawrev-3479	823	9	.	.	PUNCT
inlawrev-3479	824	1	corp	corp	PROPN
inlawrev-3479	824	2	.	.	PROPN
inlawrev-3479	825	1	v.	v.	ADP
inlawrev-3479	825	2	state	state	PROPN
inlawrev-3479	825	3	bd	bd	PROPN
inlawrev-3479	825	4	.	.	PROPN
inlawrev-3479	825	5	oftax	oftax	PROPN
inlawrev-3479	825	6	comm'rs	comm'rs	PROPN
inlawrev-3479	825	7	,	,	PUNCT
inlawrev-3479	825	8	699	699	NUM
inlawrev-3479	825	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	825	10	338	338	NUM
inlawrev-3479	825	11	,	,	PUNCT
inlawrev-3479	825	12	343	343	NUM
inlawrev-3479	825	13	(	(	PUNCT
inlawrev-3479	825	14	ind	ind	NOUN
inlawrev-3479	825	15	.	.	PUNCT
inlawrev-3479	826	1	taxct	taxct	PROPN
inlawrev-3479	826	2	.	.	PUNCT
inlawrev-3479	827	1	1998	1998	NUM
inlawrev-3479	827	2	)	)	PUNCT
inlawrev-3479	827	3	.	.	PUNCT
inlawrev-3479	828	1	284	284	NUM
inlawrev-3479	828	2	.	.	X
inlawrev-3479	829	1	726	726	NUM
inlawrev-3479	829	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	829	3	395	395	NUM
inlawrev-3479	829	4	(	(	PUNCT
inlawrev-3479	829	5	ind	ind	NOUN
inlawrev-3479	829	6	.	.	PUNCT
inlawrev-3479	830	1	tax	tax	PROPN
inlawrev-3479	830	2	ct	ct	PROPN
inlawrev-3479	830	3	.	.	PROPN
inlawrev-3479	830	4	2000	2000	NUM
inlawrev-3479	830	5	)	)	PUNCT
inlawrev-3479	830	6	.	.	PUNCT
inlawrev-3479	831	1	285	285	NUM
inlawrev-3479	831	2	.	.	PUNCT
inlawrev-3479	832	1	see	see	VERB
inlawrev-3479	832	2	i	i	PRON
inlawrev-3479	832	3	d.	d.	PROPN
inlawrev-3479	832	4	at	at	ADP
inlawrev-3479	832	5	398	398	NUM
inlawrev-3479	832	6	.	.	PUNCT
inlawrev-3479	833	1	286	286	NUM
inlawrev-3479	833	2	.	.	PUNCT
inlawrev-3479	834	1	see	see	VERB
inlawrev-3479	834	2	i	i	PRON
inlawrev-3479	834	3	d.	d.	PROPN
inlawrev-3479	834	4	at	at	ADP
inlawrev-3479	834	5	404	404	NUM
inlawrev-3479	834	6	.	.	PUNCT
inlawrev-3479	835	1	1030	1030	NUM
inlawrev-3479	835	2	indiana	indiana	PROPN
inlawrev-3479	835	3	law	law	PROPN
inlawrev-3479	835	4	review	review	NOUN
inlawrev-3479	835	5	[	[	X
inlawrev-3479	835	6	vol	vol	NOUN
inlawrev-3479	835	7	34:1003	34:1003	NUM
inlawrev-3479	835	8	officer	officer	NOUN
inlawrev-3479	835	9	's	's	PART
inlawrev-3479	835	10	authority	authority	NOUN
inlawrev-3479	835	11	at	at	ADP
inlawrev-3479	835	12	the	the	DET
inlawrev-3479	835	13	administrative	administrative	ADJ
inlawrev-3479	835	14	level	level	NOUN
inlawrev-3479	835	15	to	to	PART
inlawrev-3479	835	16	hear	hear	VERB
inlawrev-3479	835	17	the	the	DET
inlawrev-3479	835	18	taxpayers	taxpayer	NOUN
inlawrev-3479	835	19	'	'	PART
inlawrev-3479	835	20	appeal	appeal	NOUN
inlawrev-3479	835	21	.	.	PUNCT
inlawrev-3479	836	1	287	287	NUM
inlawrev-3479	837	1	thus	thus	ADV
inlawrev-3479	837	2	,	,	PUNCT
inlawrev-3479	837	3	the	the	DET
inlawrev-3479	837	4	court	court	NOUN
inlawrev-3479	837	5	held	hold	VERB
inlawrev-3479	837	6	that	that	SCONJ
inlawrev-3479	837	7	the	the	DET
inlawrev-3479	837	8	taxpayers	taxpayer	NOUN
inlawrev-3479	837	9	waived	waive	VERB
inlawrev-3479	837	10	the	the	DET
inlawrev-3479	837	11	issue	issue	NOUN
inlawrev-3479	837	12	and	and	CCONJ
inlawrev-3479	837	13	could	could	AUX
inlawrev-3479	837	14	not	not	PART
inlawrev-3479	837	15	raise	raise	VERB
inlawrev-3479	837	16	it	it	PRON
inlawrev-3479	837	17	for	for	ADP
inlawrev-3479	837	18	the	the	DET
inlawrev-3479	837	19	first	first	ADJ
inlawrev-3479	837	20	time	time	NOUN
inlawrev-3479	837	21	in	in	ADP
inlawrev-3479	837	22	their	their	PRON
inlawrev-3479	837	23	original	original	ADJ
inlawrev-3479	837	24	tax	tax	NOUN
inlawrev-3479	837	25	appeal	appeal	NOUN
inlawrev-3479	837	26	.	.	PUNCT
inlawrev-3479	838	1	288	288	NUM
inlawrev-3479	838	2	the	the	DET
inlawrev-3479	838	3	tax	tax	NOUN
inlawrev-3479	838	4	court	court	NOUN
inlawrev-3479	838	5	next	next	ADV
inlawrev-3479	838	6	addressed	address	VERB
inlawrev-3479	838	7	whether	whether	SCONJ
inlawrev-3479	838	8	the	the	DET
inlawrev-3479	838	9	isbtc	isbtc	NOUN
inlawrev-3479	838	10	properly	properly	ADV
inlawrev-3479	838	11	assigned	assign	VERB
inlawrev-3479	838	12	a	a	DET
inlawrev-3479	838	13	"	"	PUNCT
inlawrev-3479	838	14	b	b	NOUN
inlawrev-3479	838	15	"	"	PUNCT
inlawrev-3479	838	16	grade	grade	NOUN
inlawrev-3479	838	17	to	to	ADP
inlawrev-3479	838	18	the	the	DET
inlawrev-3479	838	19	taxpayers	taxpayer	NOUN
inlawrev-3479	838	20	'	'	PART
inlawrev-3479	838	21	residence	residence	NOUN
inlawrev-3479	838	22	.	.	PUNCT
inlawrev-3479	839	1	the	the	DET
inlawrev-3479	839	2	court	court	NOUN
inlawrev-3479	839	3	reviewed	review	VERB
inlawrev-3479	839	4	the	the	DET
inlawrev-3479	839	5	assignment	assignment	NOUN
inlawrev-3479	839	6	of	of	ADP
inlawrev-3479	839	7	grades	grade	NOUN
inlawrev-3479	839	8	under	under	ADP
inlawrev-3479	839	9	the	the	DET
inlawrev-3479	839	10	true	true	ADJ
inlawrev-3479	839	11	tax	tax	NOUN
inlawrev-3479	839	12	value	value	NOUN
inlawrev-3479	839	13	system	system	NOUN
inlawrev-3479	839	14	in	in	ADP
inlawrev-3479	839	15	indiana	indiana	PROPN
inlawrev-3479	839	16	and	and	CCONJ
inlawrev-3479	839	17	noted	note	VERB
inlawrev-3479	839	18	that	that	SCONJ
inlawrev-3479	839	19	"	"	PUNCT
inlawrev-3479	839	20	improvements	improvement	NOUN
inlawrev-3479	839	21	are	be	AUX
inlawrev-3479	839	22	assigned	assign	VERB
inlawrev-3479	839	23	various	various	ADJ
inlawrev-3479	839	24	grades	grade	NOUN
inlawrev-3479	839	25	based	base	VERB
inlawrev-3479	839	26	on	on	ADP
inlawrev-3479	839	27	their	their	PRON
inlawrev-3479	839	28	materials	material	NOUN
inlawrev-3479	839	29	,	,	PUNCT
inlawrev-3479	839	30	design	design	NOUN
inlawrev-3479	839	31	and	and	CCONJ
inlawrev-3479	839	32	workmanship	workmanship	NOUN
inlawrev-3479	839	33	.	.	PUNCT
inlawrev-3479	840	1	"289	"289	PUNCT
inlawrev-3479	841	1	the	the	DET
inlawrev-3479	841	2	court	court	NOUN
inlawrev-3479	841	3	found	find	VERB
inlawrev-3479	841	4	that	that	SCONJ
inlawrev-3479	841	5	"	"	PUNCT
inlawrev-3479	841	6	the	the	DET
inlawrev-3479	841	7	grades	grade	NOUN
inlawrev-3479	841	8	represent	represent	VERB
inlawrev-3479	841	9	multipliers	multiplier	NOUN
inlawrev-3479	841	10	that	that	PRON
inlawrev-3479	841	11	are	be	AUX
inlawrev-3479	841	12	applied	apply	VERB
inlawrev-3479	841	13	to	to	ADP
inlawrev-3479	841	14	the	the	DET
inlawrev-3479	841	15	base	base	NOUN
inlawrev-3479	841	16	reproduction	reproduction	NOUN
inlawrev-3479	841	17	cost	cost	NOUN
inlawrev-3479	841	18	of	of	ADP
inlawrev-3479	841	19	an	an	DET
inlawrev-3479	841	20	improvement	improvement	NOUN
inlawrev-3479	841	21	,	,	PUNCT
inlawrev-3479	841	22	"	"	PUNCT
inlawrev-3479	841	23	290	290	NUM
inlawrev-3479	841	24	and	and	CCONJ
inlawrev-3479	841	25	further	far	ADV
inlawrev-3479	841	26	explained	explain	VERB
inlawrev-3479	841	27	that	that	SCONJ
inlawrev-3479	841	28	"	"	PUNCT
inlawrev-3479	841	29	[	[	X
inlawrev-3479	841	30	w]hen	w]hen	ADV
inlawrev-3479	841	31	contesting	contest	VERB
inlawrev-3479	841	32	the	the	DET
inlawrev-3479	841	33	grade	grade	NOUN
inlawrev-3479	841	34	assigned	assign	VERB
inlawrev-3479	841	35	an	an	DET
inlawrev-3479	841	36	improvement	improvement	NOUN
inlawrev-3479	841	37	,	,	PUNCT
inlawrev-3479	841	38	a	a	DET
inlawrev-3479	841	39	taxpayer	taxpayer	NOUN
inlawrev-3479	841	40	must	must	AUX
inlawrev-3479	841	41	offer	offer	VERB
inlawrev-3479	841	42	probative	probative	ADJ
inlawrev-3479	841	43	evidence	evidence	NOUN
inlawrev-3479	841	44	concerning	concern	VERB
inlawrev-3479	841	45	the	the	DET
inlawrev-3479	841	46	alleged	allege	VERB
inlawrev-3479	841	47	assessment	assessment	NOUN
inlawrev-3479	841	48	error	error	NOUN
inlawrev-3479	841	49	.	.	PUNCT
inlawrev-3479	841	50	"	"	PUNCT
inlawrev-3479	842	1	291	291	NUM
inlawrev-3479	842	2	the	the	DET
inlawrev-3479	842	3	tax	tax	NOUN
inlawrev-3479	842	4	court	court	NOUN
inlawrev-3479	842	5	held	hold	VERB
inlawrev-3479	842	6	that	that	SCONJ
inlawrev-3479	842	7	"	"	PUNCT
inlawrev-3479	842	8	a	a	DET
inlawrev-3479	842	9	taxpayer	taxpayer	NOUN
inlawrev-3479	842	10	'	'	PART
inlawrev-3479	842	11	s	s	NOUN
inlawrev-3479	842	12	conclusory	conclusory	ADJ
inlawrev-3479	842	13	statements	statement	NOUN
inlawrev-3479	842	14	do	do	AUX
inlawrev-3479	842	15	not	not	PART
inlawrev-3479	842	16	constitute	constitute	VERB
inlawrev-3479	842	17	probative	probative	ADJ
inlawrev-3479	842	18	evidence	evidence	NOUN
inlawrev-3479	842	19	concerning	concern	VERB
inlawrev-3479	842	20	the	the	DET
inlawrev-3479	842	21	grading	grading	NOUN
inlawrev-3479	842	22	of	of	ADP
inlawrev-3479	842	23	the	the	DET
inlawrev-3479	842	24	subject	subject	NOUN
inlawrev-3479	842	25	improvement	improvement	NOUN
inlawrev-3479	842	26	.	.	PUNCT
inlawrev-3479	842	27	"	"	PUNCT
inlawrev-3479	843	1	292	292	NUM
inlawrev-3479	843	2	the	the	DET
inlawrev-3479	843	3	court	court	NOUN
inlawrev-3479	843	4	also	also	ADV
inlawrev-3479	843	5	held	hold	VERB
inlawrev-3479	843	6	:	:	PUNCT
inlawrev-3479	843	7	"	"	PUNCT
inlawrev-3479	843	8	mere	mere	ADJ
inlawrev-3479	843	9	references	reference	NOUN
inlawrev-3479	843	10	to	to	ADP
inlawrev-3479	843	11	photographs	photograph	NOUN
inlawrev-3479	843	12	or	or	CCONJ
inlawrev-3479	843	13	regulations	regulation	NOUN
inlawrev-3479	843	14	,	,	PUNCT
inlawrev-3479	843	15	without	without	ADP
inlawrev-3479	843	16	explanation	explanation	NOUN
inlawrev-3479	843	17	,	,	PUNCT
inlawrev-3479	843	18	do	do	AUX
inlawrev-3479	843	19	not	not	PART
inlawrev-3479	843	20	qualify	qualify	VERB
inlawrev-3479	843	21	as	as	ADP
inlawrev-3479	843	22	probative	probative	ADJ
inlawrev-3479	843	23	evidence	evidence	NOUN
inlawrev-3479	843	24	.	.	PUNCT
inlawrev-3479	843	25	"	"	PUNCT
inlawrev-3479	844	1	293	293	NUM
inlawrev-3479	844	2	the	the	DET
inlawrev-3479	844	3	court	court	NOUN
inlawrev-3479	844	4	explained	explain	VERB
inlawrev-3479	844	5	that	that	SCONJ
inlawrev-3479	844	6	when	when	SCONJ
inlawrev-3479	844	7	the	the	DET
inlawrev-3479	844	8	taxpayer	taxpayer	NOUN
inlawrev-3479	844	9	fails	fail	VERB
inlawrev-3479	844	10	to	to	PART
inlawrev-3479	844	11	provide	provide	VERB
inlawrev-3479	844	12	the	the	DET
inlawrev-3479	844	13	isbtc	isbtc	NOUN
inlawrev-3479	844	14	with	with	ADP
inlawrev-3479	844	15	probative	probative	ADJ
inlawrev-3479	844	16	evidence	evidence	NOUN
inlawrev-3479	844	17	supporting	support	VERB
inlawrev-3479	844	18	its	its	PRON
inlawrev-3479	844	19	position	position	NOUN
inlawrev-3479	844	20	on	on	ADP
inlawrev-3479	844	21	the	the	DET
inlawrev-3479	844	22	grade	grade	NOUN
inlawrev-3479	844	23	issue	issue	NOUN
inlawrev-3479	844	24	,	,	PUNCT
inlawrev-3479	844	25	the	the	DET
inlawrev-3479	844	26	isbtc	isbtc	NOUN
inlawrev-3479	844	27	's	's	PART
inlawrev-3479	844	28	duty	duty	NOUN
inlawrev-3479	844	29	to	to	PART
inlawrev-3479	844	30	support	support	VERB
inlawrev-3479	844	31	its	its	PRON
inlawrev-3479	844	32	final	final	ADJ
inlawrev-3479	844	33	determination	determination	NOUN
inlawrev-3479	844	34	with	with	ADP
inlawrev-3479	844	35	substantial	substantial	ADJ
inlawrev-3479	844	36	evidence	evidence	NOUN
inlawrev-3479	844	37	is	be	AUX
inlawrev-3479	844	38	not	not	PART
inlawrev-3479	844	39	triggered	trigger	VERB
inlawrev-3479	844	40	.	.	PUNCT
inlawrev-3479	845	1	294	294	NUM
inlawrev-3479	845	2	after	after	ADP
inlawrev-3479	845	3	a	a	DET
inlawrev-3479	845	4	review	review	NOUN
inlawrev-3479	845	5	ofthe	ofthe	NOUN
inlawrev-3479	845	6	evidence	evidence	NOUN
inlawrev-3479	845	7	presented	present	VERB
inlawrev-3479	845	8	in	in	ADP
inlawrev-3479	845	9	the	the	DET
inlawrev-3479	845	10	case	case	NOUN
inlawrev-3479	845	11	,	,	PUNCT
inlawrev-3479	845	12	the	the	DET
inlawrev-3479	845	13	tax	tax	NOUN
inlawrev-3479	845	14	court	court	NOUN
inlawrev-3479	845	15	found	find	VERB
inlawrev-3479	845	16	that	that	SCONJ
inlawrev-3479	845	17	the	the	DET
inlawrev-3479	845	18	taxpayers	taxpayer	NOUN
inlawrev-3479	845	19	failed	fail	VERB
inlawrev-3479	845	20	to	to	PART
inlawrev-3479	845	21	submit	submit	VERB
inlawrev-3479	845	22	probative	probative	ADJ
inlawrev-3479	845	23	evidence	evidence	NOUN
inlawrev-3479	845	24	on	on	ADP
inlawrev-3479	845	25	the	the	DET
inlawrev-3479	845	26	issue	issue	NOUN
inlawrev-3479	845	27	of	of	ADP
inlawrev-3479	845	28	grade	grade	NOUN
inlawrev-3479	845	29	to	to	ADP
inlawrev-3479	845	30	the	the	DET
inlawrev-3479	845	31	isbtc.295	isbtc.295	NOUN
inlawrev-3479	845	32	moreover	moreover	ADV
inlawrev-3479	845	33	,	,	PUNCT
inlawrev-3479	845	34	the	the	DET
inlawrev-3479	845	35	court	court	NOUN
inlawrev-3479	845	36	found	find	VERB
inlawrev-3479	845	37	that	that	SCONJ
inlawrev-3479	845	38	the	the	DET
inlawrev-3479	845	39	opinion	opinion	NOUN
inlawrev-3479	845	40	testimony	testimony	NOUN
inlawrev-3479	845	41	presented	present	VERB
inlawrev-3479	845	42	in	in	ADP
inlawrev-3479	845	43	the	the	DET
inlawrev-3479	845	44	case	case	NOUN
inlawrev-3479	845	45	amounted	amount	VERB
inlawrev-3479	845	46	to	to	ADP
inlawrev-3479	845	47	conclusory	conclusory	ADJ
inlawrev-3479	845	48	statements	statement	NOUN
inlawrev-3479	845	49	that	that	PRON
inlawrev-3479	845	50	did	do	AUX
inlawrev-3479	845	51	not	not	PART
inlawrev-3479	845	52	qualify	qualify	VERB
inlawrev-3479	845	53	as	as	ADP
inlawrev-3479	845	54	probative	probative	ADJ
inlawrev-3479	845	55	evidence	evidence	NOUN
inlawrev-3479	845	56	.	.	PUNCT
inlawrev-3479	846	1	296	296	NUM
inlawrev-3479	846	2	the	the	DET
inlawrev-3479	846	3	court	court	NOUN
inlawrev-3479	846	4	explained	explain	VERB
inlawrev-3479	846	5	that	that	SCONJ
inlawrev-3479	846	6	the	the	DET
inlawrev-3479	846	7	isbtc	isbtc	NOUN
inlawrev-3479	846	8	had	have	VERB
inlawrev-3479	846	9	no	no	DET
inlawrev-3479	846	10	duty	duty	NOUN
inlawrev-3479	846	11	to	to	PART
inlawrev-3479	846	12	make	make	VERB
inlawrev-3479	846	13	the	the	DET
inlawrev-3479	846	14	taxpayers	taxpayer	NOUN
inlawrev-3479	846	15	'	'	PART
inlawrev-3479	846	16	case	case	NOUN
inlawrev-3479	846	17	for	for	ADP
inlawrev-3479	846	18	them	they	PRON
inlawrev-3479	846	19	and	and	CCONJ
inlawrev-3479	846	20	that	that	SCONJ
inlawrev-3479	846	21	it	it	PRON
inlawrev-3479	846	22	was	be	AUX
inlawrev-3479	846	23	the	the	DET
inlawrev-3479	846	24	taxpayers	taxpayer	NOUN
inlawrev-3479	846	25	'	'	PART
inlawrev-3479	846	26	obligation	obligation	NOUN
inlawrev-3479	846	27	to	to	PART
inlawrev-3479	846	28	substantiate	substantiate	VERB
inlawrev-3479	846	29	their	their	PRON
inlawrev-3479	846	30	claims	claim	NOUN
inlawrev-3479	846	31	with	with	ADP
inlawrev-3479	846	32	probative	probative	ADJ
inlawrev-3479	846	33	evidence	evidence	NOUN
inlawrev-3479	846	34	before	before	ADP
inlawrev-3479	846	35	the	the	DET
inlawrev-3479	846	36	isbtc	isbtc	NOUN
inlawrev-3479	846	37	,	,	PUNCT
inlawrev-3479	846	38	but	but	CCONJ
inlawrev-3479	846	39	because	because	SCONJ
inlawrev-3479	846	40	the	the	DET
inlawrev-3479	846	41	taxpayers	taxpayer	NOUN
inlawrev-3479	846	42	failed	fail	VERB
inlawrev-3479	846	43	to	to	PART
inlawrev-3479	846	44	do	do	VERB
inlawrev-3479	846	45	so	so	ADV
inlawrev-3479	846	46	,	,	PUNCT
inlawrev-3479	846	47	they	they	PRON
inlawrev-3479	846	48	did	do	AUX
inlawrev-3479	846	49	not	not	PART
inlawrev-3479	846	50	meet	meet	VERB
inlawrev-3479	846	51	their	their	PRON
inlawrev-3479	846	52	burden	burden	NOUN
inlawrev-3479	846	53	of	of	ADP
inlawrev-3479	846	54	production	production	NOUN
inlawrev-3479	846	55	.	.	PUNCT
inlawrev-3479	847	1	297	297	NUM
inlawrev-3479	847	2	therefore	therefore	ADV
inlawrev-3479	847	3	,	,	PUNCT
inlawrev-3479	847	4	the	the	DET
inlawrev-3479	847	5	tax	tax	NOUN
inlawrev-3479	847	6	court	court	NOUN
inlawrev-3479	847	7	held	hold	VERB
inlawrev-3479	847	8	that	that	SCONJ
inlawrev-3479	847	9	the	the	DET
inlawrev-3479	847	10	duty	duty	NOUN
inlawrev-3479	847	11	ofthe	ofthe	NOUN
inlawrev-3479	847	12	isbtc	isbtc	NOUN
inlawrev-3479	847	13	to	to	PART
inlawrev-3479	847	14	substantiate	substantiate	VERB
inlawrev-3479	847	15	its	its	PRON
inlawrev-3479	847	16	final	final	ADJ
inlawrev-3479	847	17	determination	determination	NOUN
inlawrev-3479	847	18	on	on	ADP
inlawrev-3479	847	19	the	the	DET
inlawrev-3479	847	20	grade	grade	NOUN
inlawrev-3479	847	21	issue	issue	NOUN
inlawrev-3479	847	22	was	be	AUX
inlawrev-3479	847	23	never	never	ADV
inlawrev-3479	847	24	triggered.298	triggered.298	ADP
inlawrev-3479	847	25	the	the	DET
inlawrev-3479	847	26	final	final	ADJ
inlawrev-3479	847	27	issue	issue	NOUN
inlawrev-3479	847	28	addressed	address	VERB
inlawrev-3479	847	29	in	in	ADP
inlawrev-3479	847	30	kemp	kemp	PROPN
inlawrev-3479	847	31	was	be	AUX
inlawrev-3479	847	32	whether	whether	SCONJ
inlawrev-3479	847	33	the	the	DET
inlawrev-3479	847	34	isbtc	isbtc	NOUN
inlawrev-3479	847	35	's	's	PART
inlawrev-3479	847	36	regulations	regulation	NOUN
inlawrev-3479	847	37	,	,	PUNCT
inlawrev-3479	847	38	as	as	SCONJ
inlawrev-3479	847	39	applied	apply	VERB
inlawrev-3479	847	40	to	to	ADP
inlawrev-3479	847	41	the	the	DET
inlawrev-3479	847	42	assessment	assessment	NOUN
inlawrev-3479	847	43	ofthe	ofthe	PROPN
inlawrev-3479	847	44	taxpayers	taxpayer	NOUN
inlawrev-3479	847	45	'	'	PART
inlawrev-3479	847	46	property	property	NOUN
inlawrev-3479	847	47	,	,	PUNCT
inlawrev-3479	847	48	produced	produce	VERB
inlawrev-3479	847	49	an	an	DET
inlawrev-3479	847	50	inequitable	inequitable	ADJ
inlawrev-3479	847	51	and	and	CCONJ
inlawrev-3479	847	52	unjust	unjust	ADJ
inlawrev-3479	847	53	assessment	assessment	NOUN
inlawrev-3479	847	54	in	in	ADP
inlawrev-3479	847	55	violation	violation	NOUN
inlawrev-3479	847	56	of	of	ADP
inlawrev-3479	847	57	the	the	DET
inlawrev-3479	847	58	property	property	NOUN
inlawrev-3479	847	59	tax	tax	NOUN
inlawrev-3479	847	60	clause	clause	NOUN
inlawrev-3479	847	61	of	of	ADP
inlawrev-3479	847	62	the	the	DET
inlawrev-3479	847	63	indiana	indiana	PROPN
inlawrev-3479	847	64	constitution	constitution	NOUN
inlawrev-3479	847	65	.	.	PUNCT
inlawrev-3479	848	1	299	299	NUM
inlawrev-3479	848	2	the	the	DET
inlawrev-3479	848	3	tax	tax	NOUN
inlawrev-3479	848	4	court	court	NOUN
inlawrev-3479	848	5	found	find	VERB
inlawrev-3479	848	6	that	that	SCONJ
inlawrev-3479	848	7	a	a	DET
inlawrev-3479	848	8	taxpayer	taxpayer	NOUN
inlawrev-3479	848	9	must	must	AUX
inlawrev-3479	848	10	present	present	VERB
inlawrev-3479	848	11	specific	specific	ADJ
inlawrev-3479	848	12	287	287	NUM
inlawrev-3479	848	13	.	.	PUNCT
inlawrev-3479	849	1	see	see	VERB
inlawrev-3479	849	2	i	i	PRON
inlawrev-3479	849	3	d.	d.	PROPN
inlawrev-3479	849	4	at	at	ADP
inlawrev-3479	849	5	399	399	NUM
inlawrev-3479	849	6	.	.	PUNCT
inlawrev-3479	850	1	288	288	NUM
inlawrev-3479	850	2	.	.	PUNCT
inlawrev-3479	851	1	see	see	VERB
inlawrev-3479	851	2	i	i	PRON
inlawrev-3479	851	3	d.	d.	PROPN
inlawrev-3479	851	4	289	289	NUM
inlawrev-3479	851	5	.	.	PUNCT
inlawrev-3479	852	1	i	i	PRON
inlawrev-3479	852	2	d.	d.	PROPN
inlawrev-3479	852	3	at	at	ADP
inlawrev-3479	852	4	400	400	NUM
inlawrev-3479	852	5	.	.	PUNCT
inlawrev-3479	853	1	see	see	VERB
inlawrev-3479	853	2	also	also	ADV
inlawrev-3479	853	3	ind	ind	PROPN
inlawrev-3479	853	4	.	.	PUNCT
inlawrev-3479	854	1	admin	admin	PROPN
inlawrev-3479	854	2	.	.	PUNCT
inlawrev-3479	855	1	code	code	PROPN
inlawrev-3479	855	2	,	,	PUNCT
inlawrev-3479	855	3	tit	tit	NOUN
inlawrev-3479	855	4	.	.	PROPN
inlawrev-3479	855	5	50	50	NUM
inlawrev-3479	855	6	,	,	PUNCT
inlawrev-3479	855	7	r.	r.	NOUN
inlawrev-3479	855	8	2.2	2.2	NUM
inlawrev-3479	855	9	-	-	SYM
inlawrev-3479	855	10	10	10	NUM
inlawrev-3479	855	11	-	-	SYM
inlawrev-3479	855	12	3	3	NUM
inlawrev-3479	855	13	(	(	PUNCT
inlawrev-3479	855	14	2001	2001	NUM
inlawrev-3479	855	15	)	)	PUNCT
inlawrev-3479	855	16	290	290	NUM
inlawrev-3479	855	17	.	.	PUNCT
inlawrev-3479	856	1	terop,726n.e.2dat400	terop,726n.e.2dat400	NOUN
inlawrev-3479	856	2	.	.	PUNCT
inlawrev-3479	857	1	291	291	NUM
inlawrev-3479	857	2	.	.	PUNCT
inlawrev-3479	858	1	i	i	PRON
inlawrev-3479	858	2	d.	d.	PROPN
inlawrev-3479	858	3	292	292	NUM
inlawrev-3479	858	4	.	.	PUNCT
inlawrev-3479	859	1	i	i	PRON
inlawrev-3479	859	2	d.	d.	PROPN
inlawrev-3479	859	3	293	293	NUM
inlawrev-3479	859	4	.	.	PUNCT
inlawrev-3479	860	1	i	i	PRON
inlawrev-3479	860	2	d.	d.	PROPN
inlawrev-3479	860	3	294	294	NUM
inlawrev-3479	860	4	.	.	PUNCT
inlawrev-3479	861	1	see	see	VERB
inlawrev-3479	861	2	i	i	PRON
inlawrev-3479	861	3	d.	d.	PROPN
inlawrev-3479	861	4	295	295	NUM
inlawrev-3479	861	5	.	.	PUNCT
inlawrev-3479	862	1	see	see	VERB
inlawrev-3479	862	2	i	i	PRON
inlawrev-3479	862	3	d.	d.	PROPN
inlawrev-3479	862	4	at	at	ADP
inlawrev-3479	862	5	401	401	NUM
inlawrev-3479	862	6	.	.	PUNCT
inlawrev-3479	863	1	296	296	NUM
inlawrev-3479	863	2	.	.	PUNCT
inlawrev-3479	864	1	see	see	VERB
inlawrev-3479	864	2	i	i	PRON
inlawrev-3479	864	3	d.	d.	PROPN
inlawrev-3479	864	4	297	297	NUM
inlawrev-3479	864	5	.	.	PUNCT
inlawrev-3479	865	1	see	see	VERB
inlawrev-3479	865	2	i	i	PRON
inlawrev-3479	865	3	d.	d.	PROPN
inlawrev-3479	865	4	298	298	NUM
inlawrev-3479	865	5	.	.	PUNCT
inlawrev-3479	866	1	see	see	VERB
inlawrev-3479	866	2	i	i	PRON
inlawrev-3479	866	3	d.	d.	PROPN
inlawrev-3479	866	4	299	299	NUM
inlawrev-3479	866	5	.	.	PUNCT
inlawrev-3479	867	1	see	see	VERB
inlawrev-3479	867	2	i	i	PRON
inlawrev-3479	867	3	d.	d.	PROPN
inlawrev-3479	867	4	at	at	ADP
inlawrev-3479	867	5	401	401	NUM
inlawrev-3479	867	6	-	-	SYM
inlawrev-3479	867	7	02	02	NUM
inlawrev-3479	867	8	.	.	PUNCT
inlawrev-3479	867	9	2001	2001	NUM
inlawrev-3479	867	10	]	]	PUNCT
inlawrev-3479	868	1	taxation	taxation	NOUN
inlawrev-3479	868	2	1031	1031	NUM
inlawrev-3479	868	3	evidence	evidence	NOUN
inlawrev-3479	868	4	that	that	SCONJ
inlawrev-3479	868	5	the	the	DET
inlawrev-3479	868	6	assessment	assessment	NOUN
inlawrev-3479	868	7	is	be	AUX
inlawrev-3479	868	8	unconstitutional	unconstitutional	ADJ
inlawrev-3479	868	9	as	as	ADP
inlawrev-3479	868	10	applied	apply	VERB
inlawrev-3479	868	11	to	to	ADP
inlawrev-3479	868	12	the	the	DET
inlawrev-3479	868	13	taxpayer	taxpayer	NOUN
inlawrev-3479	868	14	for	for	SCONJ
inlawrev-3479	868	15	the	the	DET
inlawrev-3479	868	16	challenge	challenge	NOUN
inlawrev-3479	868	17	to	to	PART
inlawrev-3479	868	18	succeed	succeed	VERB
inlawrev-3479	868	19	.	.	PUNCT
inlawrev-3479	869	1	300	300	NUM
inlawrev-3479	869	2	the	the	DET
inlawrev-3479	869	3	court	court	NOUN
inlawrev-3479	869	4	acknowledged	acknowledge	VERB
inlawrev-3479	869	5	that	that	SCONJ
inlawrev-3479	869	6	an	an	DET
inlawrev-3479	869	7	application	application	NOUN
inlawrev-3479	869	8	of	of	ADP
inlawrev-3479	869	9	regulations	regulation	NOUN
inlawrev-3479	869	10	in	in	ADP
inlawrev-3479	869	11	an	an	DET
inlawrev-3479	869	12	unconstitutional	unconstitutional	ADJ
inlawrev-3479	869	13	manner	manner	NOUN
inlawrev-3479	869	14	by	by	ADP
inlawrev-3479	869	15	the	the	DET
inlawrev-3479	869	16	isbtc	isbtc	NOUN
inlawrev-3479	869	17	constitutes	constitute	VERB
inlawrev-3479	869	18	an	an	DET
inlawrev-3479	869	19	abuse	abuse	NOUN
inlawrev-3479	869	20	of	of	ADP
inlawrev-3479	869	21	discretion	discretion	NOUN
inlawrev-3479	869	22	.	.	PUNCT
inlawrev-3479	870	1	301	301	NUM
inlawrev-3479	870	2	in	in	ADP
inlawrev-3479	870	3	making	make	VERB
inlawrev-3479	870	4	its	its	PRON
inlawrev-3479	870	5	determination	determination	NOUN
inlawrev-3479	870	6	,	,	PUNCT
inlawrev-3479	870	7	the	the	DET
inlawrev-3479	870	8	tax	tax	NOUN
inlawrev-3479	870	9	court	court	NOUN
inlawrev-3479	870	10	considered	consider	VERB
inlawrev-3479	870	11	whether	whether	SCONJ
inlawrev-3479	870	12	the	the	DET
inlawrev-3479	870	13	taxpayers	taxpayer	NOUN
inlawrev-3479	870	14	were	be	AUX
inlawrev-3479	870	15	entitled	entitle	VERB
inlawrev-3479	870	16	to	to	ADP
inlawrev-3479	870	17	an	an	DET
inlawrev-3479	870	18	obsolescence	obsolescence	NOUN
inlawrev-3479	870	19	adjustment	adjustment	NOUN
inlawrev-3479	870	20	for	for	ADP
inlawrev-3479	870	21	their	their	PRON
inlawrev-3479	870	22	home	home	NOUN
inlawrev-3479	870	23	.	.	PUNCT
inlawrev-3479	871	1	302	302	NUM
inlawrev-3479	871	2	the	the	DET
inlawrev-3479	871	3	court	court	NOUN
inlawrev-3479	871	4	explained	explain	VERB
inlawrev-3479	871	5	that	that	SCONJ
inlawrev-3479	871	6	obsolescence	obsolescence	NOUN
inlawrev-3479	871	7	is	be	AUX
inlawrev-3479	871	8	the	the	DET
inlawrev-3479	871	9	"	"	PUNCT
inlawrev-3479	871	10	diminishing	diminishing	NOUN
inlawrev-3479	871	11	of	of	ADP
inlawrev-3479	871	12	a	a	DET
inlawrev-3479	871	13	property	property	NOUN
inlawrev-3479	871	14	's	's	PART
inlawrev-3479	871	15	desirability	desirability	NOUN
inlawrev-3479	871	16	and	and	CCONJ
inlawrev-3479	871	17	usefulness	usefulness	NOUN
inlawrev-3479	871	18	brought	bring	VERB
inlawrev-3479	871	19	about	about	ADP
inlawrev-3479	871	20	by	by	ADP
inlawrev-3479	871	21	either	either	CCONJ
inlawrev-3479	871	22	functional	functional	ADJ
inlawrev-3479	871	23	inadequacies	inadequacy	NOUN
inlawrev-3479	871	24	or	or	CCONJ
inlawrev-3479	871	25	overadequacies	overadequacie	NOUN
inlawrev-3479	871	26	inherent	inherent	ADJ
inlawrev-3479	871	27	in	in	ADP
inlawrev-3479	871	28	the	the	DET
inlawrev-3479	871	29	property	property	NOUN
inlawrev-3479	871	30	itself	itself	PRON
inlawrev-3479	871	31	,	,	PUNCT
inlawrev-3479	871	32	or	or	CCONJ
inlawrev-3479	871	33	adverse	adverse	ADJ
inlawrev-3479	871	34	economic	economic	ADJ
inlawrev-3479	871	35	factors	factor	NOUN
inlawrev-3479	871	36	external	external	ADJ
inlawrev-3479	871	37	to	to	ADP
inlawrev-3479	871	38	the	the	DET
inlawrev-3479	871	39	property	property	NOUN
inlawrev-3479	871	40	.	.	PUNCT
inlawrev-3479	871	41	"	"	PUNCT
inlawrev-3479	872	1	303	303	NUM
inlawrev-3479	872	2	the	the	DET
inlawrev-3479	872	3	court	court	NOUN
inlawrev-3479	872	4	observed	observe	VERB
inlawrev-3479	872	5	that	that	SCONJ
inlawrev-3479	872	6	the	the	DET
inlawrev-3479	872	7	regulations	regulation	NOUN
inlawrev-3479	872	8	recognize	recognize	VERB
inlawrev-3479	872	9	both	both	CCONJ
inlawrev-3479	872	10	functional	functional	ADJ
inlawrev-3479	872	11	and	and	CCONJ
inlawrev-3479	872	12	economic	economic	ADJ
inlawrev-3479	872	13	obsolescence	obsolescence	NOUN
inlawrev-3479	872	14	304	304	NUM
inlawrev-3479	872	15	and	and	CCONJ
inlawrev-3479	872	16	explained	explain	VERB
inlawrev-3479	872	17	:	:	PUNCT
inlawrev-3479	872	18	"	"	PUNCT
inlawrev-3479	872	19	functional	functional	ADJ
inlawrev-3479	872	20	obsolescence	obsolescence	NOUN
inlawrev-3479	872	21	is	be	AUX
inlawrev-3479	872	22	caused	cause	VERB
inlawrev-3479	872	23	by	by	ADP
inlawrev-3479	872	24	internal	internal	ADJ
inlawrev-3479	872	25	factors	factor	NOUN
inlawrev-3479	872	26	.	.	PUNCT
inlawrev-3479	873	1	economic	economic	ADJ
inlawrev-3479	873	2	obsolescence	obsolescence	NOUN
inlawrev-3479	873	3	is	be	AUX
inlawrev-3479	873	4	caused	cause	VERB
inlawrev-3479	873	5	by	by	ADP
inlawrev-3479	873	6	external	external	ADJ
inlawrev-3479	873	7	factors	factor	NOUN
inlawrev-3479	873	8	.	.	PUNCT
inlawrev-3479	873	9	"	"	PUNCT
inlawrev-3479	874	1	305	305	NUM
inlawrev-3479	874	2	the	the	DET
inlawrev-3479	874	3	tax	tax	NOUN
inlawrev-3479	874	4	court	court	NOUN
inlawrev-3479	874	5	explained	explain	VERB
inlawrev-3479	874	6	that	that	SCONJ
inlawrev-3479	874	7	the	the	DET
inlawrev-3479	874	8	determination	determination	NOUN
inlawrev-3479	874	9	ofobsolescence	ofobsolescence	NOUN
inlawrev-3479	874	10	is	be	AUX
inlawrev-3479	874	11	a	a	DET
inlawrev-3479	874	12	two	two	NUM
inlawrev-3479	874	13	-	-	PUNCT
inlawrev-3479	874	14	step	step	NOUN
inlawrev-3479	874	15	process	process	NOUN
inlawrev-3479	874	16	requiring	require	VERB
inlawrev-3479	874	17	an	an	DET
inlawrev-3479	874	18	assessor	assessor	NOUN
inlawrev-3479	874	19	to	to	PART
inlawrev-3479	874	20	identify	identify	VERB
inlawrev-3479	874	21	causes	cause	NOUN
inlawrev-3479	874	22	of	of	ADP
inlawrev-3479	874	23	obsolescence	obsolescence	NOUN
inlawrev-3479	874	24	first	first	ADV
inlawrev-3479	874	25	and	and	CCONJ
inlawrev-3479	874	26	then	then	ADV
inlawrev-3479	874	27	quantify	quantify	VERB
inlawrev-3479	874	28	the	the	DET
inlawrev-3479	874	29	amount	amount	NOUN
inlawrev-3479	874	30	of	of	ADP
inlawrev-3479	874	31	obsolescence	obsolescence	NOUN
inlawrev-3479	874	32	to	to	PART
inlawrev-3479	874	33	be	be	AUX
inlawrev-3479	874	34	applied	apply	VERB
inlawrev-3479	874	35	.	.	PUNCT
inlawrev-3479	875	1	306	306	NUM
inlawrev-3479	875	2	the	the	DET
inlawrev-3479	875	3	tax	tax	NOUN
inlawrev-3479	875	4	court	court	NOUN
inlawrev-3479	875	5	noted	note	VERB
inlawrev-3479	875	6	that	that	SCONJ
inlawrev-3479	875	7	the	the	DET
inlawrev-3479	875	8	regulations	regulation	NOUN
inlawrev-3479	875	9	indicate	indicate	VERB
inlawrev-3479	875	10	that	that	SCONJ
inlawrev-3479	875	11	,	,	PUNCT
inlawrev-3479	875	12	"	"	PUNCT
inlawrev-3479	875	13	[	[	X
inlawrev-3479	875	14	o]bsolescence	o]bsolescence	NOUN
inlawrev-3479	875	15	depreciation	depreciation	NOUN
inlawrev-3479	875	16	is	be	AUX
inlawrev-3479	875	17	seldom	seldom	ADV
inlawrev-3479	875	18	applied	apply	VERB
inlawrev-3479	875	19	to	to	ADP
inlawrev-3479	875	20	residential	residential	ADJ
inlawrev-3479	875	21	dwellings	dwelling	NOUN
inlawrev-3479	875	22	.	.	PUNCT
inlawrev-3479	876	1	there	there	PRON
inlawrev-3479	876	2	must	must	AUX
inlawrev-3479	876	3	be	be	AUX
inlawrev-3479	876	4	an	an	DET
inlawrev-3479	876	5	extremely	extremely	ADV
inlawrev-3479	876	6	abnormal	abnormal	ADJ
inlawrev-3479	876	7	circumstance	circumstance	NOUN
inlawrev-3479	876	8	involved	involve	VERB
inlawrev-3479	876	9	with	with	ADP
inlawrev-3479	876	10	a	a	DET
inlawrev-3479	876	11	residential	residential	ADJ
inlawrev-3479	876	12	dwelling	dwelling	NOUN
inlawrev-3479	876	13	before	before	ADP
inlawrev-3479	876	14	obsolescence	obsolescence	NOUN
inlawrev-3479	876	15	depreciation	depreciation	NOUN
inlawrev-3479	876	16	applies	apply	VERB
inlawrev-3479	876	17	.	.	PUNCT
inlawrev-3479	876	18	"	"	PUNCT
inlawrev-3479	877	1	307	307	NUM
inlawrev-3479	877	2	the	the	DET
inlawrev-3479	877	3	tax	tax	NOUN
inlawrev-3479	877	4	court	court	NOUN
inlawrev-3479	877	5	required	require	VERB
inlawrev-3479	877	6	that	that	SCONJ
inlawrev-3479	877	7	in	in	ADP
inlawrev-3479	877	8	order	order	NOUN
inlawrev-3479	877	9	to	to	PART
inlawrev-3479	877	10	obtain	obtain	VERB
inlawrev-3479	877	11	an	an	DET
inlawrev-3479	877	12	obsolescence	obsolescence	NOUN
inlawrev-3479	877	13	adjustment	adjustment	NOUN
inlawrev-3479	877	14	,	,	PUNCT
inlawrev-3479	877	15	the	the	DET
inlawrev-3479	877	16	taxpayers	taxpayer	NOUN
inlawrev-3479	877	17	had	have	VERB
inlawrev-3479	877	18	the	the	DET
inlawrev-3479	877	19	burden	burden	NOUN
inlawrev-3479	877	20	to	to	PART
inlawrev-3479	877	21	produce	produce	VERB
inlawrev-3479	877	22	evidence	evidence	NOUN
inlawrev-3479	877	23	showing	show	VERB
inlawrev-3479	877	24	that	that	SCONJ
inlawrev-3479	877	25	their	their	PRON
inlawrev-3479	877	26	home	home	NOUN
inlawrev-3479	877	27	suffered	suffer	VERB
inlawrev-3479	877	28	from	from	ADP
inlawrev-3479	877	29	an	an	DET
inlawrev-3479	877	30	extremely	extremely	ADV
inlawrev-3479	877	31	abnormal	abnormal	ADJ
inlawrev-3479	877	32	circumstance.308	circumstance.308	NOUN
inlawrev-3479	877	33	the	the	DET
inlawrev-3479	877	34	tax	tax	NOUN
inlawrev-3479	877	35	court	court	NOUN
inlawrev-3479	877	36	found	find	VERB
inlawrev-3479	877	37	that	that	SCONJ
inlawrev-3479	877	38	the	the	DET
inlawrev-3479	877	39	taxpayers	taxpayer	NOUN
inlawrev-3479	877	40	failed	fail	VERB
inlawrev-3479	877	41	to	to	PART
inlawrev-3479	877	42	introduce	introduce	VERB
inlawrev-3479	877	43	any	any	DET
inlawrev-3479	877	44	evidence	evidence	NOUN
inlawrev-3479	877	45	at	at	ADP
inlawrev-3479	877	46	the	the	DET
inlawrev-3479	877	47	administrative	administrative	ADJ
inlawrev-3479	877	48	hearing	hearing	NOUN
inlawrev-3479	877	49	showing	show	VERB
inlawrev-3479	877	50	that	that	SCONJ
inlawrev-3479	877	51	an	an	DET
inlawrev-3479	877	52	extremely	extremely	ADV
inlawrev-3479	877	53	abnormal	abnormal	ADJ
inlawrev-3479	877	54	circumstance	circumstance	NOUN
inlawrev-3479	877	55	was	be	AUX
inlawrev-3479	877	56	present	present	ADJ
inlawrev-3479	877	57	in	in	ADP
inlawrev-3479	877	58	their	their	PRON
inlawrev-3479	877	59	home	home	NOUN
inlawrev-3479	877	60	that	that	PRON
inlawrev-3479	877	61	justified	justify	VERB
inlawrev-3479	877	62	application	application	NOUN
inlawrev-3479	877	63	ofan	ofan	NOUN
inlawrev-3479	877	64	obsolescence	obsolescence	NOUN
inlawrev-3479	877	65	adjustment.309	adjustment.309	PROPN
inlawrev-3479	877	66	further	far	ADV
inlawrev-3479	877	67	,	,	PUNCT
inlawrev-3479	877	68	the	the	DET
inlawrev-3479	877	69	tax	tax	NOUN
inlawrev-3479	877	70	court	court	NOUN
inlawrev-3479	877	71	found	find	VERB
inlawrev-3479	877	72	that	that	SCONJ
inlawrev-3479	877	73	the	the	DET
inlawrev-3479	877	74	taxpayers	taxpayer	NOUN
inlawrev-3479	877	75	failed	fail	VERB
inlawrev-3479	877	76	to	to	PART
inlawrev-3479	877	77	identify	identify	VERB
inlawrev-3479	877	78	any	any	DET
inlawrev-3479	877	79	causes	cause	NOUN
inlawrev-3479	877	80	of	of	ADP
inlawrev-3479	877	81	obsolescence	obsolescence	NOUN
inlawrev-3479	877	82	.	.	PUNCT
inlawrev-3479	878	1	310	310	NUM
inlawrev-3479	878	2	therefore	therefore	ADV
inlawrev-3479	878	3	,	,	PUNCT
inlawrev-3479	878	4	the	the	DET
inlawrev-3479	878	5	tax	tax	NOUN
inlawrev-3479	878	6	court	court	NOUN
inlawrev-3479	878	7	held	hold	VERB
inlawrev-3479	878	8	that	that	SCONJ
inlawrev-3479	878	9	the	the	DET
inlawrev-3479	878	10	isbtc	isbtc	NOUN
inlawrev-3479	878	11	correctly	correctly	ADV
inlawrev-3479	878	12	denied	deny	VERB
inlawrev-3479	878	13	300	300	NUM
inlawrev-3479	878	14	.	.	PUNCT
inlawrev-3479	879	1	see	see	VERB
inlawrev-3479	879	2	i	i	PRON
inlawrev-3479	879	3	d.	d.	PROPN
inlawrev-3479	879	4	at	at	ADP
inlawrev-3479	879	5	402	402	NUM
inlawrev-3479	879	6	.	.	PUNCT
inlawrev-3479	879	7	301	301	NUM
inlawrev-3479	879	8	.	.	PUNCT
inlawrev-3479	880	1	see	see	VERB
inlawrev-3479	880	2	i	i	PRON
inlawrev-3479	880	3	d.	d.	PROPN
inlawrev-3479	880	4	302	302	NUM
inlawrev-3479	880	5	.	.	PUNCT
inlawrev-3479	881	1	see	see	VERB
inlawrev-3479	881	2	i	i	PRON
inlawrev-3479	881	3	d.	d.	PROPN
inlawrev-3479	881	4	303	303	NUM
inlawrev-3479	881	5	.	.	PUNCT
inlawrev-3479	882	1	i	i	PRON
inlawrev-3479	882	2	d.	d.	PROPN
inlawrev-3479	882	3	(	(	PUNCT
inlawrev-3479	882	4	quoting	quote	VERB
inlawrev-3479	882	5	ind	ind	PROPN
inlawrev-3479	882	6	.	.	PUNCT
inlawrev-3479	883	1	admin	admin	PROPN
inlawrev-3479	883	2	.	.	PUNCT
inlawrev-3479	883	3	code	code	PROPN
inlawrev-3479	883	4	.	.	PUNCT
inlawrev-3479	884	1	,	,	PUNCT
inlawrev-3479	884	2	tit	tit	NOUN
inlawrev-3479	884	3	.	.	PUNCT
inlawrev-3479	885	1	50	50	NUM
inlawrev-3479	885	2	,	,	PUNCT
inlawrev-3479	885	3	r.	r.	NOUN
inlawrev-3479	885	4	2.21	2.21	NUM
inlawrev-3479	885	5	-40	-40	PUNCT
inlawrev-3479	885	6	(	(	PUNCT
inlawrev-3479	885	7	1	1	NUM
inlawrev-3479	885	8	996	996	NUM
inlawrev-3479	885	9	)	)	PUNCT
inlawrev-3479	885	10	)	)	PUNCT
inlawrev-3479	885	11	.	.	PUNCT
inlawrev-3479	886	1	304	304	NUM
inlawrev-3479	886	2	.	.	PUNCT
inlawrev-3479	887	1	see	see	VERB
inlawrev-3479	887	2	i	i	PRON
inlawrev-3479	887	3	d.	d.	PROPN
inlawrev-3479	887	4	(	(	PUNCT
inlawrev-3479	887	5	citing	cite	VERB
inlawrev-3479	887	6	ind	ind	NOUN
inlawrev-3479	887	7	.	.	PUNCT
inlawrev-3479	888	1	admin	admin	PROPN
inlawrev-3479	888	2	.	.	PUNCT
inlawrev-3479	888	3	code	code	PROPN
inlawrev-3479	888	4	.	.	PUNCT
inlawrev-3479	889	1	,	,	PUNCT
inlawrev-3479	889	2	tit	tit	NOUN
inlawrev-3479	889	3	.	.	PUNCT
inlawrev-3479	890	1	50	50	NUM
inlawrev-3479	890	2	,	,	PUNCT
inlawrev-3479	890	3	r.	r.	NOUN
inlawrev-3479	890	4	2.2	2.2	NUM
inlawrev-3479	890	5	-	-	SYM
inlawrev-3479	890	6	10	10	NUM
inlawrev-3479	890	7	-	-	PUNCT
inlawrev-3479	890	8	7(e	7(e	NUM
inlawrev-3479	890	9	)	)	PUNCT
inlawrev-3479	890	10	(	(	PUNCT
inlawrev-3479	890	11	1996	1996	NUM
inlawrev-3479	890	12	)	)	PUNCT
inlawrev-3479	890	13	)	)	PUNCT
inlawrev-3479	890	14	.	.	PUNCT
inlawrev-3479	891	1	305	305	NUM
inlawrev-3479	891	2	.	.	PUNCT
inlawrev-3479	892	1	i	i	PRON
inlawrev-3479	892	2	d.	d.	PROPN
inlawrev-3479	892	3	(	(	PUNCT
inlawrev-3479	892	4	quoting	quote	VERB
inlawrev-3479	892	5	ind	ind	PROPN
inlawrev-3479	892	6	.	.	PUNCT
inlawrev-3479	893	1	admin	admin	PROPN
inlawrev-3479	893	2	.	.	PUNCT
inlawrev-3479	893	3	code	code	PROPN
inlawrev-3479	893	4	.	.	PUNCT
inlawrev-3479	894	1	,	,	PUNCT
inlawrev-3479	894	2	tit	tit	NOUN
inlawrev-3479	894	3	.	.	PUNCT
inlawrev-3479	895	1	50	50	NUM
inlawrev-3479	895	2	,	,	PUNCT
inlawrev-3479	895	3	r.	r.	NOUN
inlawrev-3479	895	4	2.2	2.2	NUM
inlawrev-3479	895	5	-	-	SYM
inlawrev-3479	895	6	10	10	NUM
inlawrev-3479	895	7	-	-	PUNCT
inlawrev-3479	895	8	7(e	7(e	NUM
inlawrev-3479	895	9	)	)	PUNCT
inlawrev-3479	895	10	(	(	PUNCT
inlawrev-3479	895	11	1996	1996	NUM
inlawrev-3479	895	12	)	)	PUNCT
inlawrev-3479	895	13	)	)	PUNCT
inlawrev-3479	895	14	.	.	PUNCT
inlawrev-3479	896	1	functional	functional	ADJ
inlawrev-3479	896	2	obsolescence	obsolescence	NOUN
inlawrev-3479	896	3	has	have	VERB
inlawrev-3479	896	4	numerous	numerous	ADJ
inlawrev-3479	896	5	possible	possible	ADJ
inlawrev-3479	896	6	causes	cause	NOUN
inlawrev-3479	896	7	,	,	PUNCT
inlawrev-3479	896	8	including	include	VERB
inlawrev-3479	896	9	:	:	PUNCT
inlawrev-3479	896	10	(	(	PUNCT
inlawrev-3479	896	11	1	1	X
inlawrev-3479	896	12	)	)	PUNCT
inlawrev-3479	896	13	inefficient	inefficient	ADJ
inlawrev-3479	896	14	floor	floor	NOUN
inlawrev-3479	896	15	plans	plan	NOUN
inlawrev-3479	896	16	;	;	PUNCT
inlawrev-3479	896	17	(	(	PUNCT
inlawrev-3479	896	18	2	2	X
inlawrev-3479	896	19	)	)	PUNCT
inlawrev-3479	896	20	unnecessary	unnecessary	ADJ
inlawrev-3479	896	21	or	or	CCONJ
inlawrev-3479	896	22	superadequate	superadequate	ADJ
inlawrev-3479	896	23	construction	construction	NOUN
inlawrev-3479	896	24	;	;	PUNCT
inlawrev-3479	896	25	(	(	PUNCT
inlawrev-3479	896	26	3	3	X
inlawrev-3479	896	27	)	)	PUNCT
inlawrev-3479	896	28	inadequate	inadequate	ADJ
inlawrev-3479	896	29	parking	parking	NOUN
inlawrev-3479	896	30	;	;	PUNCT
inlawrev-3479	896	31	and	and	CCONJ
inlawrev-3479	896	32	(	(	PUNCT
inlawrev-3479	896	33	4	4	X
inlawrev-3479	896	34	)	)	PUNCT
inlawrev-3479	896	35	mechanical	mechanical	ADJ
inlawrev-3479	896	36	inadequacy	inadequacy	NOUN
inlawrev-3479	896	37	.	.	PUNCT
inlawrev-3479	897	1	possible	possible	ADJ
inlawrev-3479	897	2	causes	cause	NOUN
inlawrev-3479	897	3	of	of	ADP
inlawrev-3479	897	4	economic	economic	ADJ
inlawrev-3479	897	5	obsolescence	obsolescence	NOUN
inlawrev-3479	897	6	include	include	VERB
inlawrev-3479	897	7	:	:	PUNCT
inlawrev-3479	897	8	(	(	PUNCT
inlawrev-3479	897	9	1	1	X
inlawrev-3479	897	10	)	)	PUNCT
inlawrev-3479	897	11	inoperative	inoperative	ADJ
inlawrev-3479	897	12	or	or	CCONJ
inlawrev-3479	897	13	inadequate	inadequate	ADJ
inlawrev-3479	897	14	zoning	zoning	ADJ
inlawrev-3479	897	15	ordinances	ordinance	NOUN
inlawrev-3479	897	16	;	;	PUNCT
inlawrev-3479	897	17	(	(	PUNCT
inlawrev-3479	897	18	2	2	X
inlawrev-3479	897	19	)	)	PUNCT
inlawrev-3479	897	20	deed	deed	NOUN
inlawrev-3479	897	21	restrictions	restriction	NOUN
inlawrev-3479	897	22	;	;	PUNCT
inlawrev-3479	897	23	and	and	CCONJ
inlawrev-3479	897	24	(	(	PUNCT
inlawrev-3479	897	25	3	3	X
inlawrev-3479	897	26	)	)	PUNCT
inlawrev-3479	897	27	market	market	NOUN
inlawrev-3479	897	28	acceptability	acceptability	NOUN
inlawrev-3479	897	29	of	of	ADP
inlawrev-3479	897	30	the	the	DET
inlawrev-3479	897	31	product	product	NOUN
inlawrev-3479	897	32	or	or	CCONJ
inlawrev-3479	897	33	devices	device	NOUN
inlawrev-3479	897	34	for	for	ADP
inlawrev-3479	897	35	which	which	PRON
inlawrev-3479	897	36	the	the	DET
inlawrev-3479	897	37	property	property	NOUN
inlawrev-3479	897	38	was	be	AUX
inlawrev-3479	897	39	constructed	construct	VERB
inlawrev-3479	897	40	or	or	CCONJ
inlawrev-3479	897	41	is	be	AUX
inlawrev-3479	897	42	currently	currently	ADV
inlawrev-3479	897	43	used	use	VERB
inlawrev-3479	897	44	.	.	PUNCT
inlawrev-3479	898	1	i	i	PRON
inlawrev-3479	898	2	d.	d.	PROPN
inlawrev-3479	898	3	(	(	PUNCT
inlawrev-3479	898	4	citing	cite	VERB
inlawrev-3479	898	5	pedcor	pedcor	NOUN
inlawrev-3479	898	6	invs.-1990	invs.-1990	PROPN
inlawrev-3479	898	7	-	-	PUNCT
inlawrev-3479	898	8	xiii	xiii	NOUN
inlawrev-3479	898	9	l.p	l.p	PROPN
inlawrev-3479	898	10	.	.	PROPN
inlawrev-3479	899	1	v.	v.	ADP
inlawrev-3479	899	2	state	state	PROPN
inlawrev-3479	899	3	bd	bd	PROPN
inlawrev-3479	899	4	.	.	PROPN
inlawrev-3479	899	5	of	of	ADP
inlawrev-3479	899	6	tax	tax	NOUN
inlawrev-3479	899	7	comm'rs	comm'rs	NOUN
inlawrev-3479	899	8	,	,	PUNCT
inlawrev-3479	899	9	715	715	NUM
inlawrev-3479	899	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	899	11	432	432	NUM
inlawrev-3479	899	12	,	,	PUNCT
inlawrev-3479	899	13	435	435	NUM
inlawrev-3479	899	14	(	(	PUNCT
inlawrev-3479	899	15	lnd	lnd	PROPN
inlawrev-3479	899	16	.	.	PUNCT
inlawrev-3479	899	17	tax	tax	PROPN
inlawrev-3479	900	1	ct	ct	PROPN
inlawrev-3479	900	2	.	.	PROPN
inlawrev-3479	900	3	1999	1999	NUM
inlawrev-3479	900	4	)	)	PUNCT
inlawrev-3479	900	5	)	)	PUNCT
inlawrev-3479	900	6	.	.	PUNCT
inlawrev-3479	901	1	306	306	NUM
inlawrev-3479	901	2	.	.	PUNCT
inlawrev-3479	901	3	see	see	VERB
inlawrev-3479	901	4	i	i	PRON
inlawrev-3479	901	5	d.	d.	PROPN
inlawrev-3479	901	6	307	307	NUM
inlawrev-3479	901	7	.	.	PUNCT
inlawrev-3479	902	1	i	i	PRON
inlawrev-3479	902	2	d.	d.	PROPN
inlawrev-3479	902	3	(	(	PUNCT
inlawrev-3479	902	4	quoting	quote	VERB
inlawrev-3479	902	5	ind	ind	PROPN
inlawrev-3479	902	6	.	.	PUNCT
inlawrev-3479	903	1	admin	admin	PROPN
inlawrev-3479	903	2	.	.	PUNCT
inlawrev-3479	904	1	code	code	PROPN
inlawrev-3479	904	2	,	,	PUNCT
inlawrev-3479	904	3	tit	tit	NOUN
inlawrev-3479	904	4	.	.	PROPN
inlawrev-3479	904	5	50	50	NUM
inlawrev-3479	904	6	,	,	PUNCT
inlawrev-3479	904	7	r.	r.	NOUN
inlawrev-3479	904	8	2.2	2.2	NUM
inlawrev-3479	904	9	-	-	SYM
inlawrev-3479	904	10	7	7	NUM
inlawrev-3479	904	11	-	-	NUM
inlawrev-3479	904	12	9(d	9(d	NUM
inlawrev-3479	904	13	)	)	PUNCT
inlawrev-3479	904	14	(	(	PUNCT
inlawrev-3479	904	15	1996	1996	NUM
inlawrev-3479	904	16	)	)	PUNCT
inlawrev-3479	904	17	)	)	PUNCT
inlawrev-3479	904	18	.	.	PUNCT
inlawrev-3479	905	1	308	308	X
inlawrev-3479	905	2	.	.	PUNCT
inlawrev-3479	905	3	see	see	VERB
inlawrev-3479	905	4	i	i	PRON
inlawrev-3479	905	5	d.	d.	PROPN
inlawrev-3479	905	6	309	309	NUM
inlawrev-3479	905	7	.	.	PUNCT
inlawrev-3479	906	1	see	see	VERB
inlawrev-3479	906	2	i	i	PRON
inlawrev-3479	906	3	d.	d.	PROPN
inlawrev-3479	906	4	at	at	ADP
inlawrev-3479	906	5	402	402	NUM
inlawrev-3479	906	6	-	-	SYM
inlawrev-3479	906	7	03	03	NUM
inlawrev-3479	906	8	.	.	PUNCT
inlawrev-3479	907	1	310	310	X
inlawrev-3479	907	2	.	.	PUNCT
inlawrev-3479	908	1	see	see	VERB
inlawrev-3479	908	2	tf	tf	X
inlawrev-3479	908	3	.	.	PUNCT
inlawrev-3479	909	1	at	at	ADP
inlawrev-3479	909	2	403	403	NUM
inlawrev-3479	909	3	.	.	PUNCT
inlawrev-3479	910	1	1032	1032	NUM
inlawrev-3479	910	2	indiana	indiana	PROPN
inlawrev-3479	910	3	law	law	PROPN
inlawrev-3479	910	4	review	review	NOUN
inlawrev-3479	910	5	[	[	X
inlawrev-3479	910	6	vol	vol	NOUN
inlawrev-3479	910	7	.	.	PUNCT
inlawrev-3479	911	1	34:1003	34:1003	NUM
inlawrev-3479	911	2	the	the	DET
inlawrev-3479	911	3	taxpayers	taxpayer	NOUN
inlawrev-3479	911	4	an	an	DET
inlawrev-3479	911	5	obsolescence	obsolescence	NOUN
inlawrev-3479	911	6	adjustment	adjustment	NOUN
inlawrev-3479	911	7	for	for	ADP
inlawrev-3479	911	8	their	their	PRON
inlawrev-3479	911	9	home.311	home.311	NOUN
inlawrev-3479	911	10	the	the	DET
inlawrev-3479	911	11	taxpayers	taxpayer	NOUN
inlawrev-3479	911	12	also	also	ADV
inlawrev-3479	911	13	failed	fail	VERB
inlawrev-3479	911	14	to	to	PART
inlawrev-3479	911	15	persuade	persuade	VERB
inlawrev-3479	911	16	the	the	DET
inlawrev-3479	911	17	tax	tax	NOUN
inlawrev-3479	911	18	court	court	NOUN
inlawrev-3479	911	19	that	that	PRON
inlawrev-3479	911	20	a	a	DET
inlawrev-3479	911	21	sales	sale	NOUN
inlawrev-3479	911	22	ratio	ratio	NOUN
inlawrev-3479	911	23	study	study	NOUN
inlawrev-3479	911	24	based	base	VERB
inlawrev-3479	911	25	on	on	ADP
inlawrev-3479	911	26	market	market	NOUN
inlawrev-3479	911	27	values	value	NOUN
inlawrev-3479	911	28	could	could	AUX
inlawrev-3479	911	29	validly	validly	ADV
inlawrev-3479	911	30	demonstrate	demonstrate	VERB
inlawrev-3479	911	31	the	the	DET
inlawrev-3479	911	32	alleged	allege	VERB
inlawrev-3479	911	33	inequity	inequity	NOUN
inlawrev-3479	911	34	of	of	ADP
inlawrev-3479	911	35	indiana	indiana	PROPN
inlawrev-3479	911	36	's	's	PART
inlawrev-3479	911	37	system	system	NOUN
inlawrev-3479	911	38	of	of	ADP
inlawrev-3479	911	39	assessments	assessment	NOUN
inlawrev-3479	911	40	.	.	PUNCT
inlawrev-3479	912	1	312	312	NUM
inlawrev-3479	912	2	the	the	DET
inlawrev-3479	912	3	tax	tax	NOUN
inlawrev-3479	912	4	court	court	NOUN
inlawrev-3479	912	5	found	find	VERB
inlawrev-3479	912	6	that	that	SCONJ
inlawrev-3479	912	7	"	"	PUNCT
inlawrev-3479	912	8	the	the	DET
inlawrev-3479	912	9	[	[	X
inlawrev-3479	912	10	isbtc	isbtc	NOUN
inlawrev-3479	912	11	]	]	PUNCT
inlawrev-3479	912	12	is	be	AUX
inlawrev-3479	912	13	required	require	VERB
inlawrev-3479	912	14	to	to	PART
inlawrev-3479	912	15	deal	deal	VERB
inlawrev-3479	912	16	with	with	ADP
inlawrev-3479	912	17	a	a	DET
inlawrev-3479	912	18	taxpayer	taxpayer	NOUN
inlawrev-3479	912	19	's	's	PART
inlawrev-3479	912	20	evidence	evidence	NOUN
inlawrev-3479	912	21	in	in	ADP
inlawrev-3479	912	22	a	a	DET
inlawrev-3479	912	23	meaningful	meaningful	ADJ
inlawrev-3479	912	24	manner	manner	NOUN
inlawrev-3479	912	25	,	,	PUNCT
inlawrev-3479	912	26	but	but	CCONJ
inlawrev-3479	912	27	only	only	ADV
inlawrev-3479	912	28	if	if	SCONJ
inlawrev-3479	912	29	the	the	DET
inlawrev-3479	912	30	evidence	evidence	NOUN
inlawrev-3479	912	31	has	have	VERB
inlawrev-3479	912	32	probative	probative	ADJ
inlawrev-3479	912	33	value	value	NOUN
inlawrev-3479	912	34	.	.	PUNCT
inlawrev-3479	912	35	"	"	PUNCT
inlawrev-3479	913	1	313	313	NUM
inlawrev-3479	913	2	in	in	ADP
inlawrev-3479	913	3	this	this	DET
inlawrev-3479	913	4	case	case	NOUN
inlawrev-3479	913	5	,	,	PUNCT
inlawrev-3479	913	6	the	the	DET
inlawrev-3479	913	7	court	court	NOUN
inlawrev-3479	913	8	found	find	VERB
inlawrev-3479	913	9	that	that	SCONJ
inlawrev-3479	913	10	the	the	DET
inlawrev-3479	913	11	taxpayers	taxpayer	NOUN
inlawrev-3479	913	12	failed	fail	VERB
inlawrev-3479	913	13	to	to	PART
inlawrev-3479	913	14	demonstrate	demonstrate	VERB
inlawrev-3479	913	15	that	that	SCONJ
inlawrev-3479	913	16	the	the	DET
inlawrev-3479	913	17	market	market	NOUN
inlawrev-3479	913	18	data	datum	NOUN
inlawrev-3479	913	19	study	study	NOUN
inlawrev-3479	913	20	they	they	PRON
inlawrev-3479	913	21	presented	present	VERB
inlawrev-3479	913	22	was	be	AUX
inlawrev-3479	913	23	relevant	relevant	ADJ
inlawrev-3479	913	24	in	in	ADP
inlawrev-3479	913	25	determining	determine	VERB
inlawrev-3479	913	26	their	their	PRON
inlawrev-3479	913	27	assessment	assessment	NOUN
inlawrev-3479	913	28	's	's	PART
inlawrev-3479	913	29	correctness	correctness	NOUN
inlawrev-3479	913	30	.	.	PUNCT
inlawrev-3479	914	1	314	314	NUM
inlawrev-3479	914	2	therefore	therefore	ADV
inlawrev-3479	914	3	,	,	PUNCT
inlawrev-3479	914	4	the	the	DET
inlawrev-3479	914	5	tax	tax	NOUN
inlawrev-3479	914	6	court	court	NOUN
inlawrev-3479	914	7	held	hold	VERB
inlawrev-3479	914	8	that	that	SCONJ
inlawrev-3479	914	9	the	the	DET
inlawrev-3479	914	10	isbtc	isbtc	NOUN
inlawrev-3479	914	11	did	do	AUX
inlawrev-3479	914	12	not	not	PART
inlawrev-3479	914	13	abuse	abuse	VERB
inlawrev-3479	914	14	its	its	PRON
inlawrev-3479	914	15	discretion	discretion	NOUN
inlawrev-3479	914	16	by	by	ADP
inlawrev-3479	914	17	refusing	refuse	VERB
inlawrev-3479	914	18	to	to	PART
inlawrev-3479	914	19	consider	consider	VERB
inlawrev-3479	914	20	the	the	DET
inlawrev-3479	914	21	market	market	NOUN
inlawrev-3479	914	22	data	datum	NOUN
inlawrev-3479	914	23	study	study	NOUN
inlawrev-3479	914	24	.	.	PUNCT
inlawrev-3479	915	1	315	315	NUM
inlawrev-3479	915	2	the	the	DET
inlawrev-3479	915	3	court	court	NOUN
inlawrev-3479	915	4	observed	observe	VERB
inlawrev-3479	915	5	that	that	SCONJ
inlawrev-3479	915	6	the	the	DET
inlawrev-3479	915	7	market	market	NOUN
inlawrev-3479	915	8	data	datum	NOUN
inlawrev-3479	915	9	study	study	NOUN
inlawrev-3479	915	10	"	"	PUNCT
inlawrev-3479	915	11	was	be	AUX
inlawrev-3479	915	12	the	the	DET
inlawrev-3479	915	13	only	only	ADJ
inlawrev-3479	915	14	evidence	evidence	NOUN
inlawrev-3479	915	15	provided	provide	VERB
inlawrev-3479	915	16	by	by	ADP
inlawrev-3479	915	17	the	the	DET
inlawrev-3479	915	18	[	[	NOUN
inlawrev-3479	915	19	taxpayers	taxpayer	NOUN
inlawrev-3479	915	20	]	]	PUNCT
inlawrev-3479	915	21	supporting	support	VERB
inlawrev-3479	915	22	their	their	PRON
inlawrev-3479	915	23	constitutional	constitutional	ADJ
inlawrev-3479	915	24	claim	claim	NOUN
inlawrev-3479	915	25	.	.	PUNCT
inlawrev-3479	916	1	without	without	ADP
inlawrev-3479	916	2	it	it	PRON
inlawrev-3479	916	3	,	,	PUNCT
inlawrev-3479	916	4	[	[	X
inlawrev-3479	916	5	the	the	DET
inlawrev-3479	916	6	taxpayers	taxpayer	NOUN
inlawrev-3479	916	7	]	]	PUNCT
inlawrev-3479	916	8	lacked	lack	VERB
inlawrev-3479	916	9	any	any	DET
inlawrev-3479	916	10	specific	specific	ADJ
inlawrev-3479	916	11	evidence	evidence	NOUN
inlawrev-3479	916	12	showing	show	VERB
inlawrev-3479	916	13	that	that	SCONJ
inlawrev-3479	916	14	the	the	DET
inlawrev-3479	916	15	[	[	X
inlawrev-3479	916	16	isbtc	isbtc	NOUN
inlawrev-3479	916	17	's	's	PART
inlawrev-3479	916	18	]	]	X
inlawrev-3479	916	19	regulations	regulation	NOUN
inlawrev-3479	916	20	,	,	PUNCT
inlawrev-3479	916	21	as	as	SCONJ
inlawrev-3479	916	22	applied	apply	VERB
inlawrev-3479	916	23	,	,	PUNCT
inlawrev-3479	916	24	violated	violate	VERB
inlawrev-3479	916	25	their	their	PRON
inlawrev-3479	916	26	rights	right	NOUN
inlawrev-3479	916	27	to	to	ADP
inlawrev-3479	916	28	a	a	DET
inlawrev-3479	916	29	uniform	uniform	NOUN
inlawrev-3479	916	30	and	and	CCONJ
inlawrev-3479	916	31	equal	equal	ADJ
inlawrev-3479	916	32	assessment	assessment	NOUN
inlawrev-3479	916	33	under	under	ADP
inlawrev-3479	916	34	the	the	DET
inlawrev-3479	916	35	indiana	indiana	PROPN
inlawrev-3479	916	36	constitution	constitution	PROPN
inlawrev-3479	916	37	.	.	PUNCT
inlawrev-3479	916	38	"	"	PUNCT
inlawrev-3479	917	1	316	316	NUM
inlawrev-3479	917	2	therefore	therefore	ADV
inlawrev-3479	917	3	,	,	PUNCT
inlawrev-3479	917	4	the	the	DET
inlawrev-3479	917	5	tax	tax	NOUN
inlawrev-3479	917	6	court	court	NOUN
inlawrev-3479	917	7	rejected	reject	VERB
inlawrev-3479	917	8	the	the	DET
inlawrev-3479	917	9	taxpayers	taxpayer	NOUN
inlawrev-3479	917	10	final	final	ADJ
inlawrev-3479	917	11	claim	claim	NOUN
inlawrev-3479	917	12	.	.	PUNCT
inlawrev-3479	918	1	317	317	NUM
inlawrev-3479	918	2	6	6	NUM
inlawrev-3479	918	3	.	.	PUNCT
inlawrev-3479	919	1	bemacchi	bemacchi	PROPN
inlawrev-3479	919	2	v.	v.	PROPN
inlawrev-3479	919	3	state	state	PROPN
inlawrev-3479	919	4	board	board	PROPN
inlawrev-3479	919	5	of	of	ADP
inlawrev-3479	919	6	tax	tax	NOUN
inlawrev-3479	919	7	commissioners.318	commissioners.318	PROPN
inlawrev-3479	919	8	—	—	PUNCT
inlawrev-3479	919	9	in	in	ADP
inlawrev-3479	919	10	bernacchi	bernacchi	PROPN
inlawrev-3479	919	11	,	,	PUNCT
inlawrev-3479	919	12	the	the	DET
inlawrev-3479	919	13	owners	owner	NOUN
inlawrev-3479	919	14	ofresidential	ofresidential	ADJ
inlawrev-3479	919	15	real	real	ADJ
inlawrev-3479	919	16	estate	estate	NOUN
inlawrev-3479	919	17	located	locate	VERB
inlawrev-3479	919	18	in	in	ADP
inlawrev-3479	919	19	laporte	laporte	PROPN
inlawrev-3479	919	20	county	county	PROPN
inlawrev-3479	919	21	,	,	PUNCT
inlawrev-3479	919	22	indiana	indiana	PROPN
inlawrev-3479	919	23	,	,	PUNCT
inlawrev-3479	919	24	appealed	appeal	VERB
inlawrev-3479	919	25	the	the	DET
inlawrev-3479	919	26	final	final	ADJ
inlawrev-3479	919	27	determination	determination	NOUN
inlawrev-3479	919	28	of	of	ADP
inlawrev-3479	919	29	the	the	DET
inlawrev-3479	919	30	isbtc	isbtc	NOUN
inlawrev-3479	919	31	denying	deny	VERB
inlawrev-3479	919	32	their	their	PRON
inlawrev-3479	919	33	request	request	NOUN
inlawrev-3479	919	34	to	to	PART
inlawrev-3479	919	35	lower	lower	VERB
inlawrev-3479	919	36	the	the	DET
inlawrev-3479	919	37	assessed	assess	VERB
inlawrev-3479	919	38	value	value	NOUN
inlawrev-3479	919	39	oftheir	oftheir	DET
inlawrev-3479	919	40	residence	residence	NOUN
inlawrev-3479	919	41	.	.	PUNCT
inlawrev-3479	920	1	319	319	NUM
inlawrev-3479	920	2	in	in	ADP
inlawrev-3479	920	3	this	this	DET
inlawrev-3479	920	4	case	case	NOUN
inlawrev-3479	920	5	,	,	PUNCT
inlawrev-3479	920	6	the	the	DET
inlawrev-3479	920	7	tax	tax	NOUN
inlawrev-3479	920	8	court	court	NOUN
inlawrev-3479	920	9	affirmed	affirm	VERB
inlawrev-3479	920	10	the	the	DET
inlawrev-3479	920	11	isbtc	isbtc	NOUN
inlawrev-3479	920	12	's	's	PART
inlawrev-3479	920	13	final	final	ADJ
inlawrev-3479	920	14	determination	determination	NOUN
inlawrev-3479	920	15	in	in	ADP
inlawrev-3479	920	16	this	this	DET
inlawrev-3479	920	17	case	case	NOUN
inlawrev-3479	920	18	.	.	PUNCT
inlawrev-3479	921	1	320	320	NUM
inlawrev-3479	921	2	the	the	DET
inlawrev-3479	921	3	first	first	ADJ
inlawrev-3479	921	4	issue	issue	NOUN
inlawrev-3479	921	5	the	the	DET
inlawrev-3479	921	6	tax	tax	NOUN
inlawrev-3479	921	7	court	court	NOUN
inlawrev-3479	921	8	addressed	address	VERB
inlawrev-3479	921	9	was	be	AUX
inlawrev-3479	921	10	whether	whether	SCONJ
inlawrev-3479	921	11	the	the	DET
inlawrev-3479	921	12	isbtc	isbtc	NOUN
inlawrev-3479	921	13	exceeded	exceed	VERB
inlawrev-3479	921	14	its	its	PRON
inlawrev-3479	921	15	legislative	legislative	ADJ
inlawrev-3479	921	16	authority	authority	NOUN
inlawrev-3479	921	17	in	in	ADP
inlawrev-3479	921	18	conducting	conduct	VERB
inlawrev-3479	921	19	a	a	DET
inlawrev-3479	921	20	hearing	hearing	NOUN
inlawrev-3479	921	21	in	in	ADP
inlawrev-3479	921	22	this	this	DET
inlawrev-3479	921	23	matter	matter	NOUN
inlawrev-3479	921	24	without	without	ADP
inlawrev-3479	921	25	issuing	issue	VERB
inlawrev-3479	921	26	a	a	DET
inlawrev-3479	921	27	letter	letter	NOUN
inlawrev-3479	921	28	of	of	ADP
inlawrev-3479	921	29	appointment	appointment	NOUN
inlawrev-3479	921	30	to	to	ADP
inlawrev-3479	921	31	its	its	PRON
inlawrev-3479	921	32	hearing	hearing	NOUN
inlawrev-3479	921	33	officer	officer	NOUN
inlawrev-3479	921	34	.	.	PUNCT
inlawrev-3479	922	1	the	the	DET
inlawrev-3479	922	2	tax	tax	NOUN
inlawrev-3479	922	3	court	court	NOUN
inlawrev-3479	922	4	concluded	conclude	VERB
inlawrev-3479	922	5	that	that	SCONJ
inlawrev-3479	922	6	there	there	PRON
inlawrev-3479	922	7	was	be	VERB
inlawrev-3479	922	8	no	no	DET
inlawrev-3479	922	9	evidence	evidence	NOUN
inlawrev-3479	922	10	in	in	ADP
inlawrev-3479	922	11	the	the	DET
inlawrev-3479	922	12	record	record	NOUN
inlawrev-3479	922	13	that	that	PRON
inlawrev-3479	922	14	the	the	DET
inlawrev-3479	922	15	bernacchis	bernacchis	PROPN
inlawrev-3479	922	16	(	(	PUNCT
inlawrev-3479	922	17	taxpayers	taxpayer	NOUN
inlawrev-3479	922	18	)	)	PUNCT
inlawrev-3479	922	19	objected	object	VERB
inlawrev-3479	922	20	to	to	ADP
inlawrev-3479	922	21	the	the	DET
inlawrev-3479	922	22	hearing	hearing	NOUN
inlawrev-3479	922	23	officer	officer	NOUN
inlawrev-3479	922	24	's	's	PART
inlawrev-3479	922	25	authority	authority	NOUN
inlawrev-3479	922	26	at	at	ADP
inlawrev-3479	922	27	the	the	DET
inlawrev-3479	922	28	administrative	administrative	ADJ
inlawrev-3479	922	29	level	level	NOUN
inlawrev-3479	922	30	to	to	PART
inlawrev-3479	922	31	hear	hear	VERB
inlawrev-3479	922	32	the	the	DET
inlawrev-3479	922	33	taxpayers	taxpayer	NOUN
inlawrev-3479	922	34	'	'	PART
inlawrev-3479	922	35	appeal	appeal	NOUN
inlawrev-3479	922	36	.	.	PUNCT
inlawrev-3479	923	1	321	321	NUM
inlawrev-3479	923	2	thus	thus	ADV
inlawrev-3479	923	3	,	,	PUNCT
inlawrev-3479	923	4	the	the	DET
inlawrev-3479	923	5	tax	tax	NOUN
inlawrev-3479	923	6	court	court	NOUN
inlawrev-3479	923	7	held	hold	VERB
inlawrev-3479	923	8	that	that	SCONJ
inlawrev-3479	923	9	the	the	DET
inlawrev-3479	923	10	taxpayers	taxpayer	NOUN
inlawrev-3479	923	11	waived	waive	VERB
inlawrev-3479	923	12	the	the	DET
inlawrev-3479	923	13	issue	issue	NOUN
inlawrev-3479	923	14	and	and	CCONJ
inlawrev-3479	923	15	could	could	AUX
inlawrev-3479	923	16	not	not	PART
inlawrev-3479	923	17	raise	raise	VERB
inlawrev-3479	923	18	it	it	PRON
inlawrev-3479	923	19	for	for	ADP
inlawrev-3479	923	20	the	the	DET
inlawrev-3479	923	21	first	first	ADJ
inlawrev-3479	923	22	time	time	NOUN
inlawrev-3479	923	23	in	in	ADP
inlawrev-3479	923	24	its	its	PRON
inlawrev-3479	923	25	original	original	ADJ
inlawrev-3479	923	26	tax	tax	NOUN
inlawrev-3479	923	27	appeal	appeal	NOUN
inlawrev-3479	923	28	.	.	PUNCT
inlawrev-3479	924	1	322	322	NUM
inlawrev-3479	924	2	next	next	ADJ
inlawrev-3479	924	3	,	,	PUNCT
inlawrev-3479	924	4	the	the	DET
inlawrev-3479	924	5	tax	tax	NOUN
inlawrev-3479	924	6	court	court	NOUN
inlawrev-3479	924	7	addressed	address	VERB
inlawrev-3479	924	8	whether	whether	SCONJ
inlawrev-3479	924	9	the	the	DET
inlawrev-3479	924	10	isbtc	isbtc	PROPN
inlawrev-3479	924	11	board	board	NOUN
inlawrev-3479	924	12	properly	properly	ADV
inlawrev-3479	924	13	assigned	assign	VERB
inlawrev-3479	924	14	a	a	DET
inlawrev-3479	924	15	"	"	PUNCT
inlawrev-3479	924	16	b	b	NOUN
inlawrev-3479	924	17	"	"	PUNCT
inlawrev-3479	924	18	plus	plus	CCONJ
inlawrev-3479	924	19	two	two	NUM
inlawrev-3479	924	20	grade	grade	NOUN
inlawrev-3479	924	21	to	to	ADP
inlawrev-3479	924	22	the	the	DET
inlawrev-3479	924	23	taxpayers	taxpayer	NOUN
inlawrev-3479	924	24	'	'	PART
inlawrev-3479	924	25	residence	residence	NOUN
inlawrev-3479	924	26	.	.	PUNCT
inlawrev-3479	925	1	after	after	ADP
inlawrev-3479	925	2	a	a	DET
inlawrev-3479	925	3	review	review	NOUN
inlawrev-3479	925	4	of	of	ADP
inlawrev-3479	925	5	the	the	DET
inlawrev-3479	925	6	evidence	evidence	NOUN
inlawrev-3479	925	7	presented	present	VERB
inlawrev-3479	925	8	in	in	ADP
inlawrev-3479	925	9	this	this	DET
inlawrev-3479	925	10	case	case	NOUN
inlawrev-3479	925	11	,	,	PUNCT
inlawrev-3479	925	12	the	the	DET
inlawrev-3479	925	13	tax	tax	NOUN
inlawrev-3479	925	14	court	court	NOUN
inlawrev-3479	925	15	found	find	VERB
inlawrev-3479	925	16	that	that	SCONJ
inlawrev-3479	925	17	the	the	DET
inlawrev-3479	925	18	taxpayers	taxpayer	NOUN
inlawrev-3479	925	19	failed	fail	VERB
inlawrev-3479	925	20	to	to	PART
inlawrev-3479	925	21	submit	submit	VERB
inlawrev-3479	925	22	probative	probative	ADJ
inlawrev-3479	925	23	evidence	evidence	NOUN
inlawrev-3479	925	24	on	on	ADP
inlawrev-3479	925	25	the	the	DET
inlawrev-3479	925	26	issue	issue	NOUN
inlawrev-3479	925	27	ofgrade	ofgrade	VERB
inlawrev-3479	925	28	to	to	ADP
inlawrev-3479	925	29	the	the	DET
inlawrev-3479	925	30	isbtc	isbtc	NOUN
inlawrev-3479	925	31	and	and	CCONJ
inlawrev-3479	925	32	that	that	SCONJ
inlawrev-3479	925	33	in	in	ADP
inlawrev-3479	925	34	the	the	DET
inlawrev-3479	925	35	absence	absence	NOUN
inlawrev-3479	925	36	of	of	ADP
inlawrev-3479	925	37	probative	probative	ADJ
inlawrev-3479	925	38	evidence	evidence	NOUN
inlawrev-3479	925	39	,	,	PUNCT
inlawrev-3479	925	40	the	the	DET
inlawrev-3479	925	41	taxpayers	taxpayer	NOUN
inlawrev-3479	925	42	failed	fail	VERB
inlawrev-3479	925	43	to	to	PART
inlawrev-3479	925	44	meet	meet	VERB
inlawrev-3479	925	45	their	their	PRON
inlawrev-3479	925	46	burden	burden	NOUN
inlawrev-3479	925	47	of	of	ADP
inlawrev-3479	925	48	production	production	NOUN
inlawrev-3479	925	49	.	.	PUNCT
inlawrev-3479	926	1	323	323	NUM
inlawrev-3479	926	2	311	311	NUM
inlawrev-3479	926	3	.	.	PUNCT
inlawrev-3479	927	1	see	see	VERB
inlawrev-3479	927	2	i	i	PRON
inlawrev-3479	927	3	d.	d.	PROPN
inlawrev-3479	927	4	312	312	NUM
inlawrev-3479	927	5	.	.	PUNCT
inlawrev-3479	928	1	see	see	VERB
inlawrev-3479	928	2	i	i	PRON
inlawrev-3479	928	3	d.	d.	PROPN
inlawrev-3479	928	4	313	313	NUM
inlawrev-3479	928	5	.	.	PUNCT
inlawrev-3479	929	1	i	i	PRON
inlawrev-3479	929	2	d.	d.	PROPN
inlawrev-3479	929	3	at	at	ADP
inlawrev-3479	929	4	404	404	NUM
inlawrev-3479	929	5	.	.	PUNCT
inlawrev-3479	930	1	314	314	X
inlawrev-3479	930	2	.	.	PUNCT
inlawrev-3479	931	1	see	see	VERB
inlawrev-3479	931	2	i	i	PRON
inlawrev-3479	931	3	d.	d.	PROPN
inlawrev-3479	931	4	315	315	NUM
inlawrev-3479	931	5	.	.	PUNCT
inlawrev-3479	932	1	see	see	VERB
inlawrev-3479	932	2	i	i	PRON
inlawrev-3479	932	3	d.	d.	PROPN
inlawrev-3479	932	4	316	316	NUM
inlawrev-3479	932	5	.	.	PUNCT
inlawrev-3479	933	1	i	i	PRON
inlawrev-3479	933	2	d.	d.	PROPN
inlawrev-3479	933	3	317	317	NUM
inlawrev-3479	933	4	.	.	PUNCT
inlawrev-3479	934	1	see	see	VERB
inlawrev-3479	934	2	i	i	PRON
inlawrev-3479	934	3	d.	d.	PROPN
inlawrev-3479	934	4	318	318	NUM
inlawrev-3479	934	5	.	.	PUNCT
inlawrev-3479	935	1	727	727	NUM
inlawrev-3479	935	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	935	3	1	1	NUM
inlawrev-3479	935	4	133	133	NUM
inlawrev-3479	935	5	(	(	PUNCT
inlawrev-3479	935	6	ind	ind	NOUN
inlawrev-3479	935	7	.	.	PUNCT
inlawrev-3479	936	1	tax	tax	PROPN
inlawrev-3479	936	2	ct	ct	PROPN
inlawrev-3479	936	3	.	.	PROPN
inlawrev-3479	936	4	2000	2000	NUM
inlawrev-3479	936	5	)	)	PUNCT
inlawrev-3479	937	1	319	319	NUM
inlawrev-3479	937	2	.	.	PUNCT
inlawrev-3479	938	1	see	see	VERB
inlawrev-3479	938	2	i	i	PRON
inlawrev-3479	938	3	d.	d.	PROPN
inlawrev-3479	938	4	at	at	ADP
inlawrev-3479	938	5	1134	1134	NUM
inlawrev-3479	938	6	.	.	PUNCT
inlawrev-3479	939	1	320	320	NUM
inlawrev-3479	939	2	.	.	PUNCT
inlawrev-3479	940	1	see	see	VERB
inlawrev-3479	940	2	i	i	PRON
inlawrev-3479	940	3	d.	d.	PROPN
inlawrev-3479	940	4	at	at	ADP
inlawrev-3479	940	5	1138	1138	NUM
inlawrev-3479	940	6	.	.	PUNCT
inlawrev-3479	941	1	321	321	NUM
inlawrev-3479	941	2	.	.	PUNCT
inlawrev-3479	942	1	see	see	VERB
inlawrev-3479	942	2	i	i	PRON
inlawrev-3479	942	3	d.	d.	PROPN
inlawrev-3479	942	4	at	at	ADP
inlawrev-3479	942	5	1135	1135	NUM
inlawrev-3479	942	6	.	.	PUNCT
inlawrev-3479	943	1	322	322	NUM
inlawrev-3479	943	2	.	.	PUNCT
inlawrev-3479	943	3	see	see	VERB
inlawrev-3479	943	4	i	i	PRON
inlawrev-3479	943	5	d.	d.	PROPN
inlawrev-3479	943	6	323	323	NUM
inlawrev-3479	943	7	.	.	PUNCT
inlawrev-3479	944	1	see	see	VERB
inlawrev-3479	944	2	i	i	PRON
inlawrev-3479	944	3	d.	d.	PROPN
inlawrev-3479	944	4	at	at	ADP
inlawrev-3479	944	5	1136	1136	NUM
inlawrev-3479	944	6	.	.	PUNCT
inlawrev-3479	945	1	2001	2001	NUM
inlawrev-3479	945	2	]	]	PUNCT
inlawrev-3479	945	3	taxation	taxation	NOUN
inlawrev-3479	945	4	1033	1033	NUM
inlawrev-3479	945	5	therefore	therefore	ADV
inlawrev-3479	945	6	,	,	PUNCT
inlawrev-3479	945	7	the	the	DET
inlawrev-3479	945	8	tax	tax	NOUN
inlawrev-3479	945	9	court	court	NOUN
inlawrev-3479	945	10	held	hold	VERB
inlawrev-3479	945	11	that	that	SCONJ
inlawrev-3479	945	12	the	the	DET
inlawrev-3479	945	13	isbtc	isbtc	NOUN
inlawrev-3479	945	14	's	's	PART
inlawrev-3479	945	15	duty	duty	NOUN
inlawrev-3479	945	16	to	to	PART
inlawrev-3479	945	17	substantiate	substantiate	VERB
inlawrev-3479	945	18	its	its	PRON
inlawrev-3479	945	19	final	final	ADJ
inlawrev-3479	945	20	determination	determination	NOUN
inlawrev-3479	945	21	on	on	ADP
inlawrev-3479	945	22	the	the	DET
inlawrev-3479	945	23	issue	issue	NOUN
inlawrev-3479	945	24	of	of	ADP
inlawrev-3479	945	25	grade	grade	NOUN
inlawrev-3479	945	26	was	be	AUX
inlawrev-3479	945	27	never	never	ADV
inlawrev-3479	945	28	triggered	trigger	VERB
inlawrev-3479	945	29	and	and	CCONJ
inlawrev-3479	945	30	affirmed	affirm	VERB
inlawrev-3479	945	31	the	the	DET
inlawrev-3479	945	32	final	final	ADJ
inlawrev-3479	945	33	determination	determination	NOUN
inlawrev-3479	945	34	ofthe	ofthe	NOUN
inlawrev-3479	945	35	isbtc	isbtc	NOUN
inlawrev-3479	945	36	with	with	ADP
inlawrev-3479	945	37	respect	respect	NOUN
inlawrev-3479	945	38	to	to	ADP
inlawrev-3479	945	39	the	the	DET
inlawrev-3479	945	40	grade	grade	NOUN
inlawrev-3479	945	41	assigned	assign	VERB
inlawrev-3479	945	42	to	to	ADP
inlawrev-3479	945	43	the	the	DET
inlawrev-3479	945	44	taxpayers	taxpayer	NOUN
inlawrev-3479	945	45	'	'	PART
inlawrev-3479	945	46	residence	residence	NOUN
inlawrev-3479	945	47	.	.	PUNCT
inlawrev-3479	946	1	324	324	NUM
inlawrev-3479	947	1	the	the	DET
inlawrev-3479	947	2	final	final	ADJ
inlawrev-3479	947	3	issue	issue	NOUN
inlawrev-3479	947	4	addressed	address	VERB
inlawrev-3479	947	5	mbemacchiwas	mbemacchiwa	VERB
inlawrev-3479	947	6	whether	whether	SCONJ
inlawrev-3479	947	7	the	the	DET
inlawrev-3479	947	8	isbtc	isbtc	NOUN
inlawrev-3479	947	9	's	's	PART
inlawrev-3479	947	10	regulations	regulation	NOUN
inlawrev-3479	947	11	,	,	PUNCT
inlawrev-3479	947	12	as	as	SCONJ
inlawrev-3479	947	13	applied	apply	VERB
inlawrev-3479	947	14	to	to	ADP
inlawrev-3479	947	15	the	the	DET
inlawrev-3479	947	16	assessment	assessment	NOUN
inlawrev-3479	947	17	ofthe	ofthe	PROPN
inlawrev-3479	947	18	taxpayers	taxpayer	NOUN
inlawrev-3479	947	19	'	'	PART
inlawrev-3479	947	20	property	property	NOUN
inlawrev-3479	947	21	,	,	PUNCT
inlawrev-3479	947	22	produced	produce	VERB
inlawrev-3479	947	23	an	an	DET
inlawrev-3479	947	24	inequitable	inequitable	ADJ
inlawrev-3479	947	25	and	and	CCONJ
inlawrev-3479	947	26	unjust	unjust	ADJ
inlawrev-3479	947	27	assessment	assessment	NOUN
inlawrev-3479	947	28	in	in	ADP
inlawrev-3479	947	29	violation	violation	NOUN
inlawrev-3479	947	30	of	of	ADP
inlawrev-3479	947	31	the	the	DET
inlawrev-3479	947	32	property	property	NOUN
inlawrev-3479	947	33	tax	tax	NOUN
inlawrev-3479	947	34	clause	clause	NOUN
inlawrev-3479	947	35	of	of	ADP
inlawrev-3479	947	36	the	the	DET
inlawrev-3479	947	37	indiana	indiana	PROPN
inlawrev-3479	947	38	constitution	constitution	PROPN
inlawrev-3479	947	39	.	.	PUNCT
inlawrev-3479	948	1	325	325	NUM
inlawrev-3479	948	2	the	the	DET
inlawrev-3479	948	3	tax	tax	NOUN
inlawrev-3479	948	4	court	court	NOUN
inlawrev-3479	948	5	held	hold	VERB
inlawrev-3479	948	6	that	that	SCONJ
inlawrev-3479	948	7	"	"	PUNCT
inlawrev-3479	948	8	[	[	X
inlawrev-3479	948	9	i]n	i]n	ADJ
inlawrev-3479	948	10	order	order	NOUN
inlawrev-3479	948	11	for	for	ADP
inlawrev-3479	948	12	such	such	DET
inlawrev-3479	948	13	a	a	DET
inlawrev-3479	948	14	challenge	challenge	NOUN
inlawrev-3479	948	15	to	to	PART
inlawrev-3479	948	16	succeed	succeed	VERB
inlawrev-3479	948	17	,	,	PUNCT
inlawrev-3479	948	18	a	a	DET
inlawrev-3479	948	19	taxpayer	taxpayer	NOUN
inlawrev-3479	948	20	must	must	AUX
inlawrev-3479	948	21	present	present	VERB
inlawrev-3479	948	22	specific	specific	ADJ
inlawrev-3479	948	23	evidence	evidence	NOUN
inlawrev-3479	948	24	that	that	SCONJ
inlawrev-3479	948	25	an	an	DET
inlawrev-3479	948	26	assessment	assessment	NOUN
inlawrev-3479	948	27	is	be	AUX
inlawrev-3479	948	28	unconstitutional	unconstitutional	ADJ
inlawrev-3479	948	29	as	as	SCONJ
inlawrev-3479	948	30	applied	apply	VERB
inlawrev-3479	948	31	to	to	ADP
inlawrev-3479	948	32	him	he	PRON
inlawrev-3479	948	33	.	.	PUNCT
inlawrev-3479	948	34	"	"	PUNCT
inlawrev-3479	949	1	326	326	NUM
inlawrev-3479	949	2	in	in	ADP
inlawrev-3479	949	3	analyzing	analyze	VERB
inlawrev-3479	949	4	this	this	DET
inlawrev-3479	949	5	issue	issue	NOUN
inlawrev-3479	949	6	,	,	PUNCT
inlawrev-3479	949	7	the	the	DET
inlawrev-3479	949	8	court	court	NOUN
inlawrev-3479	949	9	first	first	ADV
inlawrev-3479	949	10	considered	consider	VERB
inlawrev-3479	949	11	whether	whether	SCONJ
inlawrev-3479	949	12	the	the	DET
inlawrev-3479	949	13	taxpayers	taxpayer	NOUN
inlawrev-3479	949	14	were	be	AUX
inlawrev-3479	949	15	entitled	entitle	VERB
inlawrev-3479	949	16	to	to	ADP
inlawrev-3479	949	17	an	an	DET
inlawrev-3479	949	18	obsolescence	obsolescence	NOUN
inlawrev-3479	949	19	adjustment	adjustment	NOUN
inlawrev-3479	949	20	for	for	ADP
inlawrev-3479	949	21	their	their	PRON
inlawrev-3479	949	22	residence	residence	NOUN
inlawrev-3479	949	23	.	.	PUNCT
inlawrev-3479	950	1	to	to	PART
inlawrev-3479	950	2	obtain	obtain	VERB
inlawrev-3479	950	3	an	an	DET
inlawrev-3479	950	4	obsolescence	obsolescence	NOUN
inlawrev-3479	950	5	adjustment	adjustment	NOUN
inlawrev-3479	950	6	,	,	PUNCT
inlawrev-3479	950	7	the	the	DET
inlawrev-3479	950	8	taxpayers	taxpayer	NOUN
inlawrev-3479	950	9	had	have	VERB
inlawrev-3479	950	10	a	a	DET
inlawrev-3479	950	11	burden	burden	NOUN
inlawrev-3479	950	12	to	to	PART
inlawrev-3479	950	13	produce	produce	VERB
inlawrev-3479	950	14	evidence	evidence	NOUN
inlawrev-3479	950	15	showing	show	VERB
inlawrev-3479	950	16	that	that	SCONJ
inlawrev-3479	950	17	their	their	PRON
inlawrev-3479	950	18	residence	residence	NOUN
inlawrev-3479	950	19	suffered	suffer	VERB
inlawrev-3479	950	20	from	from	ADP
inlawrev-3479	950	21	an	an	DET
inlawrev-3479	950	22	extremely	extremely	ADV
inlawrev-3479	950	23	abnormal	abnormal	ADJ
inlawrev-3479	950	24	circumstance	circumstance	NOUN
inlawrev-3479	950	25	.	.	PUNCT
inlawrev-3479	951	1	327	327	NUM
inlawrev-3479	951	2	in	in	ADP
inlawrev-3479	951	3	the	the	DET
inlawrev-3479	951	4	instant	instant	ADJ
inlawrev-3479	951	5	case	case	NOUN
inlawrev-3479	951	6	,	,	PUNCT
inlawrev-3479	951	7	the	the	DET
inlawrev-3479	951	8	tax	tax	NOUN
inlawrev-3479	951	9	court	court	NOUN
inlawrev-3479	951	10	found	find	VERB
inlawrev-3479	951	11	that	that	SCONJ
inlawrev-3479	951	12	the	the	DET
inlawrev-3479	951	13	taxpayers	taxpayer	NOUN
inlawrev-3479	951	14	provided	provide	VERB
inlawrev-3479	951	15	no	no	DET
inlawrev-3479	951	16	such	such	ADJ
inlawrev-3479	951	17	evidence	evidence	NOUN
inlawrev-3479	951	18	.	.	PUNCT
inlawrev-3479	952	1	328	328	NUM
inlawrev-3479	952	2	therefore	therefore	ADV
inlawrev-3479	952	3	,	,	PUNCT
inlawrev-3479	952	4	the	the	DET
inlawrev-3479	952	5	court	court	NOUN
inlawrev-3479	952	6	held	hold	VERB
inlawrev-3479	952	7	that	that	SCONJ
inlawrev-3479	952	8	the	the	DET
inlawrev-3479	952	9	isbtc	isbtc	NOUN
inlawrev-3479	952	10	correctly	correctly	ADV
inlawrev-3479	952	11	denied	deny	VERB
inlawrev-3479	952	12	the	the	DET
inlawrev-3479	952	13	taxpayers	taxpayer	NOUN
inlawrev-3479	952	14	'	'	PART
inlawrev-3479	952	15	request	request	NOUN
inlawrev-3479	952	16	for	for	ADP
inlawrev-3479	952	17	an	an	DET
inlawrev-3479	952	18	obsolescence	obsolescence	NOUN
inlawrev-3479	952	19	adjustment.329	adjustment.329	VERB
inlawrev-3479	952	20	the	the	DET
inlawrev-3479	952	21	court	court	NOUN
inlawrev-3479	952	22	also	also	ADV
inlawrev-3479	952	23	found	find	VERB
inlawrev-3479	952	24	that	that	SCONJ
inlawrev-3479	952	25	the	the	DET
inlawrev-3479	952	26	taxpayers	taxpayer	NOUN
inlawrev-3479	952	27	failed	fail	VERB
inlawrev-3479	952	28	to	to	PART
inlawrev-3479	952	29	persuade	persuade	VERB
inlawrev-3479	952	30	the	the	DET
inlawrev-3479	952	31	court	court	NOUN
inlawrev-3479	952	32	of	of	ADP
inlawrev-3479	952	33	any	any	DET
inlawrev-3479	952	34	inequity	inequity	NOUN
inlawrev-3479	952	35	ofassessments	ofassessment	NOUN
inlawrev-3479	952	36	made	make	VERB
inlawrev-3479	952	37	under	under	ADP
inlawrev-3479	952	38	indiana	indiana	PROPN
inlawrev-3479	952	39	's	's	PART
inlawrev-3479	952	40	property	property	NOUN
inlawrev-3479	952	41	taxation	taxation	NOUN
inlawrev-3479	952	42	system.330	system.330	VERB
inlawrev-3479	952	43	the	the	DET
inlawrev-3479	952	44	only	only	ADJ
inlawrev-3479	952	45	evidence	evidence	NOUN
inlawrev-3479	952	46	presented	present	VERB
inlawrev-3479	952	47	by	by	ADP
inlawrev-3479	952	48	the	the	DET
inlawrev-3479	952	49	taxpayers	taxpayer	NOUN
inlawrev-3479	952	50	supporting	support	VERB
inlawrev-3479	952	51	their	their	PRON
inlawrev-3479	952	52	constitutional	constitutional	ADJ
inlawrev-3479	952	53	challenge	challenge	NOUN
inlawrev-3479	952	54	failed	fail	VERB
inlawrev-3479	952	55	,	,	PUNCT
inlawrev-3479	952	56	and	and	CCONJ
inlawrev-3479	952	57	without	without	ADP
inlawrev-3479	952	58	it	it	PRON
inlawrev-3479	952	59	"	"	PUNCT
inlawrev-3479	952	60	there	there	PRON
inlawrev-3479	952	61	was	be	VERB
inlawrev-3479	952	62	no	no	DET
inlawrev-3479	952	63	specific	specific	ADJ
inlawrev-3479	952	64	evidence	evidence	NOUN
inlawrev-3479	952	65	showing	show	VERB
inlawrev-3479	952	66	that	that	SCONJ
inlawrev-3479	952	67	the	the	DET
inlawrev-3479	952	68	[	[	X
inlawrev-3479	952	69	isbtc	isbtc	NOUN
inlawrev-3479	952	70	's	's	PART
inlawrev-3479	952	71	]	]	X
inlawrev-3479	952	72	regulations	regulation	NOUN
inlawrev-3479	952	73	,	,	PUNCT
inlawrev-3479	952	74	as	as	SCONJ
inlawrev-3479	952	75	applied	apply	VERB
inlawrev-3479	952	76	,	,	PUNCT
inlawrev-3479	952	77	violated	violate	VERB
inlawrev-3479	952	78	[	[	PUNCT
inlawrev-3479	952	79	the	the	DET
inlawrev-3479	952	80	taxpayers	taxpayer	NOUN
inlawrev-3479	952	81	'	'	PART
inlawrev-3479	952	82	]	]	PUNCT
inlawrev-3479	952	83	rights	right	NOUN
inlawrev-3479	952	84	to	to	ADP
inlawrev-3479	952	85	a	a	DET
inlawrev-3479	952	86	uniform	uniform	NOUN
inlawrev-3479	952	87	and	and	CCONJ
inlawrev-3479	952	88	equal	equal	ADJ
inlawrev-3479	952	89	assessment	assessment	NOUN
inlawrev-3479	952	90	under	under	ADP
inlawrev-3479	952	91	the	the	DET
inlawrev-3479	952	92	indiana	indiana	PROPN
inlawrev-3479	952	93	constitution	constitution	PROPN
inlawrev-3479	952	94	.	.	PUNCT
inlawrev-3479	952	95	"	"	PUNCT
inlawrev-3479	953	1	331	331	NUM
inlawrev-3479	953	2	therefore	therefore	ADV
inlawrev-3479	953	3	,	,	PUNCT
inlawrev-3479	953	4	the	the	DET
inlawrev-3479	953	5	tax	tax	NOUN
inlawrev-3479	953	6	court	court	NOUN
inlawrev-3479	953	7	found	find	VERB
inlawrev-3479	953	8	that	that	SCONJ
inlawrev-3479	953	9	the	the	DET
inlawrev-3479	953	10	isbtc	isbtc	NOUN
inlawrev-3479	953	11	did	do	AUX
inlawrev-3479	953	12	not	not	PART
inlawrev-3479	953	13	abuse	abuse	VERB
inlawrev-3479	953	14	its	its	PRON
inlawrev-3479	953	15	discretion	discretion	NOUN
inlawrev-3479	953	16	with	with	ADP
inlawrev-3479	953	17	respect	respect	NOUN
inlawrev-3479	953	18	to	to	ADP
inlawrev-3479	953	19	the	the	DET
inlawrev-3479	953	20	taxpayers	taxpayer	NOUN
inlawrev-3479	953	21	'	'	PART
inlawrev-3479	953	22	final	final	ADJ
inlawrev-3479	953	23	claim	claim	NOUN
inlawrev-3479	953	24	.	.	PUNCT
inlawrev-3479	954	1	332	332	NUM
inlawrev-3479	954	2	7	7	NUM
inlawrev-3479	954	3	.	.	NUM
inlawrev-3479	954	4	alcoils	alcoils	PROPN
inlawrev-3479	954	5	,	,	PUNCT
inlawrev-3479	954	6	inc	inc	PROPN
inlawrev-3479	954	7	.	.	PROPN
inlawrev-3479	955	1	v.	v.	ADP
inlawrev-3479	955	2	state	state	PROPN
inlawrev-3479	955	3	board	board	PROPN
inlawrev-3479	955	4	of	of	ADP
inlawrev-3479	955	5	tax	tax	NOUN
inlawrev-3479	955	6	commissioners	commissioner	NOUN
inlawrev-3479	955	7	.	.	PUNCT
inlawrev-3479	956	1	333	333	NUM
inlawrev-3479	956	2	—	—	PUNCT
inlawrev-3479	956	3	alcoils	alcoil	NOUN
inlawrev-3479	956	4	,	,	PUNCT
inlawrev-3479	956	5	inc	inc	PROPN
inlawrev-3479	956	6	.	.	PROPN
inlawrev-3479	956	7	(	(	PUNCT
inlawrev-3479	956	8	taxpayer	taxpayer	NOUN
inlawrev-3479	956	9	)	)	PUNCT
inlawrev-3479	956	10	,	,	PUNCT
inlawrev-3479	956	11	the	the	DET
inlawrev-3479	956	12	owner	owner	NOUN
inlawrev-3479	956	13	of	of	ADP
inlawrev-3479	956	14	property	property	NOUN
inlawrev-3479	956	15	located	locate	VERB
inlawrev-3479	956	16	in	in	ADP
inlawrev-3479	956	17	whitley	whitley	PROPN
inlawrev-3479	956	18	county	county	PROPN
inlawrev-3479	956	19	,	,	PUNCT
inlawrev-3479	956	20	indiana	indiana	PROPN
inlawrev-3479	956	21	,	,	PUNCT
inlawrev-3479	956	22	sought	seek	VERB
inlawrev-3479	956	23	review	review	NOUN
inlawrev-3479	956	24	of	of	ADP
inlawrev-3479	956	25	three	three	NUM
inlawrev-3479	956	26	isbtc	isbtc	NOUN
inlawrev-3479	956	27	form	form	VERB
inlawrev-3479	956	28	133	133	NUM
inlawrev-3479	956	29	petitions	petition	NOUN
inlawrev-3479	956	30	that	that	PRON
inlawrev-3479	956	31	were	be	AUX
inlawrev-3479	956	32	allegedly	allegedly	ADV
inlawrev-3479	956	33	filed	file	VERB
inlawrev-3479	956	34	by	by	ADP
inlawrev-3479	956	35	the	the	DET
inlawrev-3479	956	36	taxpayer	taxpayer	NOUN
inlawrev-3479	956	37	but	but	CCONJ
inlawrev-3479	956	38	never	never	ADV
inlawrev-3479	956	39	received	receive	VERB
inlawrev-3479	956	40	by	by	ADP
inlawrev-3479	956	41	the	the	DET
inlawrev-3479	956	42	isbtc	isbtc	NOUN
inlawrev-3479	956	43	.	.	PUNCT
inlawrev-3479	957	1	334	334	NUM
inlawrev-3479	957	2	in	in	ADP
inlawrev-3479	957	3	addition	addition	NOUN
inlawrev-3479	957	4	,	,	PUNCT
inlawrev-3479	957	5	the	the	DET
inlawrev-3479	957	6	taxpayer	taxpayer	NOUN
inlawrev-3479	957	7	appealed	appeal	VERB
inlawrev-3479	957	8	a	a	DET
inlawrev-3479	957	9	final	final	ADJ
inlawrev-3479	957	10	determination	determination	NOUN
inlawrev-3479	957	11	of	of	ADP
inlawrev-3479	957	12	the	the	DET
inlawrev-3479	957	13	isbtc	isbtc	NOUN
inlawrev-3479	957	14	with	with	ADP
inlawrev-3479	957	15	respect	respect	NOUN
inlawrev-3479	957	16	to	to	ADP
inlawrev-3479	957	17	adjustments	adjustment	NOUN
inlawrev-3479	957	18	for	for	ADP
inlawrev-3479	957	19	grade	grade	NOUN
inlawrev-3479	957	20	and	and	CCONJ
inlawrev-3479	957	21	obsolescence	obsolescence	NOUN
inlawrev-3479	957	22	depreciation	depreciation	NOUN
inlawrev-3479	957	23	.	.	PUNCT
inlawrev-3479	958	1	335	335	NUM
inlawrev-3479	959	1	the	the	DET
inlawrev-3479	959	2	tax	tax	NOUN
inlawrev-3479	959	3	court	court	NOUN
inlawrev-3479	959	4	affirmed	affirm	VERB
inlawrev-3479	959	5	the	the	DET
inlawrev-3479	959	6	isbtc	isbtc	NOUN
inlawrev-3479	959	7	with	with	ADP
inlawrev-3479	959	8	respect	respect	NOUN
inlawrev-3479	959	9	to	to	ADP
inlawrev-3479	959	10	the	the	DET
inlawrev-3479	959	11	form	form	NOUN
inlawrev-3479	959	12	133	133	NUM
inlawrev-3479	959	13	petitions	petition	NOUN
inlawrev-3479	959	14	and	and	CCONJ
inlawrev-3479	959	15	affirmed	affirm	VERB
inlawrev-3479	959	16	in	in	ADP
inlawrev-3479	959	17	part	part	NOUN
inlawrev-3479	959	18	and	and	CCONJ
inlawrev-3479	959	19	reversed	reverse	VERB
inlawrev-3479	959	20	in	in	ADP
inlawrev-3479	959	21	part	part	NOUN
inlawrev-3479	959	22	the	the	DET
inlawrev-3479	959	23	isbtc	isbtc	NOUN
inlawrev-3479	959	24	's	's	PART
inlawrev-3479	959	25	324	324	NUM
inlawrev-3479	959	26	.	.	PUNCT
inlawrev-3479	960	1	see	see	VERB
inlawrev-3479	960	2	i	i	PRON
inlawrev-3479	960	3	d.	d.	PROPN
inlawrev-3479	960	4	at	at	ADP
inlawrev-3479	960	5	1137	1137	NUM
inlawrev-3479	960	6	.	.	PUNCT
inlawrev-3479	961	1	325	325	NUM
inlawrev-3479	961	2	.	.	PUNCT
inlawrev-3479	962	1	see	see	VERB
inlawrev-3479	962	2	i	i	PRON
inlawrev-3479	962	3	d.	d.	PROPN
inlawrev-3479	962	4	at	at	ADP
inlawrev-3479	962	5	1	1	NUM
inlawrev-3479	962	6	134	134	NUM
inlawrev-3479	962	7	-	-	SYM
inlawrev-3479	962	8	45	45	NUM
inlawrev-3479	962	9	;	;	PUNCT
inlawrev-3479	962	10	see	see	VERB
inlawrev-3479	962	11	also	also	ADV
inlawrev-3479	962	12	ind	ind	ADJ
inlawrev-3479	962	13	.	.	PUNCT
inlawrev-3479	963	1	const	const	PROPN
inlawrev-3479	963	2	,	,	PUNCT
inlawrev-3479	963	3	art	art	NOUN
inlawrev-3479	963	4	.	.	PUNCT
inlawrev-3479	964	1	x	x	X
inlawrev-3479	964	2	,	,	PUNCT
inlawrev-3479	964	3	§	§	PROPN
inlawrev-3479	964	4	1	1	NUM
inlawrev-3479	964	5	(	(	PUNCT
inlawrev-3479	964	6	"	"	PUNCT
inlawrev-3479	964	7	the	the	DET
inlawrev-3479	964	8	general	general	ADJ
inlawrev-3479	964	9	assembly	assembly	NOUN
inlawrev-3479	964	10	shall	shall	AUX
inlawrev-3479	964	11	provide	provide	VERB
inlawrev-3479	964	12	,	,	PUNCT
inlawrev-3479	964	13	by	by	ADP
inlawrev-3479	964	14	law	law	NOUN
inlawrev-3479	964	15	,	,	PUNCT
inlawrev-3479	964	16	for	for	ADP
inlawrev-3479	964	17	a	a	DET
inlawrev-3479	964	18	uniform	uniform	ADJ
inlawrev-3479	964	19	and	and	CCONJ
inlawrev-3479	964	20	equal	equal	ADJ
inlawrev-3479	964	21	rate	rate	NOUN
inlawrev-3479	964	22	of	of	ADP
inlawrev-3479	964	23	property	property	NOUN
inlawrev-3479	964	24	assessment	assessment	NOUN
inlawrev-3479	964	25	and	and	CCONJ
inlawrev-3479	964	26	taxation	taxation	NOUN
inlawrev-3479	964	27	.	.	PUNCT
inlawrev-3479	964	28	.	.	PUNCT
inlawrev-3479	964	29	.	.	PUNCT
inlawrev-3479	964	30	.	.	PUNCT
inlawrev-3479	965	1	"	"	PUNCT
inlawrev-3479	965	2	)	)	PUNCT
inlawrev-3479	965	3	.	.	PUNCT
inlawrev-3479	966	1	3	3	NUM
inlawrev-3479	966	2	26	26	NUM
inlawrev-3479	966	3	.	.	PUNCT
inlawrev-3479	967	1	i	i	PRON
inlawrev-3479	967	2	d.	d.	PROPN
inlawrev-3479	967	3	at	at	ADP
inlawrev-3479	967	4	11	11	NUM
inlawrev-3479	967	5	3	3	NUM
inlawrev-3479	967	6	7	7	NUM
inlawrev-3479	967	7	(	(	PUNCT
inlawrev-3479	967	8	citation	citation	NOUN
inlawrev-3479	967	9	omitted	omit	VERB
inlawrev-3479	967	10	)	)	PUNCT
inlawrev-3479	967	11	.	.	PUNCT
inlawrev-3479	968	1	327	327	NUM
inlawrev-3479	968	2	.	.	PUNCT
inlawrev-3479	968	3	see	see	VERB
inlawrev-3479	968	4	i	i	PRON
inlawrev-3479	968	5	d.	d.	PROPN
inlawrev-3479	968	6	328	328	NUM
inlawrev-3479	968	7	.	.	PUNCT
inlawrev-3479	969	1	see	see	VERB
inlawrev-3479	969	2	i	i	PRON
inlawrev-3479	969	3	d.	d.	PROPN
inlawrev-3479	969	4	329	329	NUM
inlawrev-3479	969	5	.	.	PUNCT
inlawrev-3479	970	1	see/*/	see/*/	PROPN
inlawrev-3479	970	2	,	,	PUNCT
inlawrev-3479	970	3	at	at	ADP
inlawrev-3479	970	4	1138	1138	NUM
inlawrev-3479	970	5	.	.	PUNCT
inlawrev-3479	971	1	330	330	NUM
inlawrev-3479	971	2	.	.	PUNCT
inlawrev-3479	971	3	see	see	VERB
inlawrev-3479	971	4	i	i	PRON
inlawrev-3479	971	5	d.	d.	PROPN
inlawrev-3479	971	6	331	331	NUM
inlawrev-3479	971	7	.	.	PUNCT
inlawrev-3479	972	1	i	i	PRON
inlawrev-3479	972	2	d.	d.	PROPN
inlawrev-3479	972	3	332	332	NUM
inlawrev-3479	972	4	.	.	PUNCT
inlawrev-3479	973	1	see	see	VERB
inlawrev-3479	973	2	i	i	PRON
inlawrev-3479	973	3	d.	d.	PROPN
inlawrev-3479	973	4	333	333	NUM
inlawrev-3479	973	5	.	.	PUNCT
inlawrev-3479	974	1	727	727	NUM
inlawrev-3479	974	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	974	3	795	795	NUM
inlawrev-3479	974	4	(	(	PUNCT
inlawrev-3479	974	5	ind	ind	NOUN
inlawrev-3479	974	6	.	.	PUNCT
inlawrev-3479	975	1	tax	tax	PROPN
inlawrev-3479	975	2	ct	ct	PROPN
inlawrev-3479	975	3	.	.	PROPN
inlawrev-3479	975	4	2000	2000	NUM
inlawrev-3479	975	5	)	)	PUNCT
inlawrev-3479	975	6	.	.	PUNCT
inlawrev-3479	976	1	334	334	X
inlawrev-3479	976	2	.	.	PUNCT
inlawrev-3479	976	3	see	see	VERB
inlawrev-3479	976	4	i	i	PRON
inlawrev-3479	976	5	d.	d.	PROPN
inlawrev-3479	976	6	at	at	ADP
inlawrev-3479	976	7	796	796	NUM
inlawrev-3479	976	8	.	.	PUNCT
inlawrev-3479	976	9	335	335	NUM
inlawrev-3479	976	10	.	.	PUNCT
inlawrev-3479	977	1	see	see	VERB
inlawrev-3479	977	2	i	i	PRON
inlawrev-3479	977	3	d.	d.	PROPN
inlawrev-3479	977	4	at	at	ADP
inlawrev-3479	977	5	797	797	NUM
inlawrev-3479	977	6	.	.	PUNCT
inlawrev-3479	978	1	1034	1034	NUM
inlawrev-3479	978	2	indiana	indiana	PROPN
inlawrev-3479	978	3	law	law	PROPN
inlawrev-3479	978	4	review	review	NOUN
inlawrev-3479	978	5	[	[	X
inlawrev-3479	978	6	vol	vol	NOUN
inlawrev-3479	978	7	.	.	PUNCT
inlawrev-3479	979	1	34	34	NUM
inlawrev-3479	979	2	:	:	SYM
inlawrev-3479	979	3	1003	1003	NUM
inlawrev-3479	979	4	final	final	ADJ
inlawrev-3479	979	5	determination	determination	NOUN
inlawrev-3479	979	6	concerning	concern	VERB
inlawrev-3479	979	7	the	the	DET
inlawrev-3479	979	8	grade	grade	NOUN
inlawrev-3479	979	9	and	and	CCONJ
inlawrev-3479	979	10	obsolescence	obsolescence	NOUN
inlawrev-3479	979	11	adjustments	adjustment	NOUN
inlawrev-3479	979	12	.	.	PUNCT
inlawrev-3479	980	1	336	336	NUM
inlawrev-3479	980	2	thus	thus	ADV
inlawrev-3479	980	3	,	,	PUNCT
inlawrev-3479	980	4	the	the	DET
inlawrev-3479	980	5	case	case	NOUN
inlawrev-3479	980	6	was	be	AUX
inlawrev-3479	980	7	remanded	remand	VERB
inlawrev-3479	980	8	for	for	ADP
inlawrev-3479	980	9	further	further	ADJ
inlawrev-3479	980	10	proceedings.337	proceedings.337	NOUN
inlawrev-3479	980	11	first	first	ADV
inlawrev-3479	980	12	,	,	PUNCT
inlawrev-3479	980	13	the	the	DET
inlawrev-3479	980	14	tax	tax	NOUN
inlawrev-3479	980	15	court	court	NOUN
inlawrev-3479	980	16	discussed	discuss	VERB
inlawrev-3479	980	17	the	the	DET
inlawrev-3479	980	18	proper	proper	ADJ
inlawrev-3479	980	19	filing	filing	NOUN
inlawrev-3479	980	20	of	of	ADP
inlawrev-3479	980	21	an	an	DET
inlawrev-3479	980	22	isbtc	isbtc	ADJ
inlawrev-3479	980	23	form	form	NOUN
inlawrev-3479	980	24	133	133	NUM
inlawrev-3479	980	25	and	and	CCONJ
inlawrev-3479	980	26	reviewed	review	VERB
inlawrev-3479	980	27	indiana	indiana	PROPN
inlawrev-3479	980	28	sugars	sugars	PROPN
inlawrev-3479	980	29	,	,	PUNCT
inlawrev-3479	980	30	inc	inc	PROPN
inlawrev-3479	980	31	.	.	PROPN
inlawrev-3479	981	1	v.	v.	ADP
inlawrev-3479	981	2	state	state	PROPN
inlawrev-3479	981	3	board	board	PROPN
inlawrev-3479	981	4	of	of	ADP
inlawrev-3479	981	5	tax	tax	NOUN
inlawrev-3479	981	6	commissioners	commissioner	NOUN
inlawrev-3479	981	7	.	.	PUNCT
inlawrev-3479	982	1	33	33	NUM
inlawrev-3479	982	2	*	*	PUNCT
inlawrev-3479	982	3	in	in	ADP
inlawrev-3479	982	4	indiana	indiana	PROPN
inlawrev-3479	982	5	sugars	sugar	NOUN
inlawrev-3479	982	6	,	,	PUNCT
inlawrev-3479	982	7	the	the	DET
inlawrev-3479	982	8	taxpayer	taxpayer	NOUN
inlawrev-3479	982	9	filed	file	VERB
inlawrev-3479	982	10	a	a	DET
inlawrev-3479	982	11	petition	petition	NOUN
inlawrev-3479	982	12	for	for	ADP
inlawrev-3479	982	13	the	the	DET
inlawrev-3479	982	14	enterprise	enterprise	NOUN
inlawrev-3479	982	15	zone	zone	NOUN
inlawrev-3479	982	16	business	business	NOUN
inlawrev-3479	982	17	personal	personal	ADJ
inlawrev-3479	982	18	property	property	NOUN
inlawrev-3479	982	19	tax	tax	NOUN
inlawrev-3479	982	20	credit339	credit339	PROPN
inlawrev-3479	982	21	by	by	ADP
inlawrev-3479	982	22	first	first	ADJ
inlawrev-3479	982	23	class	class	NOUN
inlawrev-3479	982	24	mail	mail	NOUN
inlawrev-3479	982	25	,	,	PUNCT
inlawrev-3479	982	26	but	but	CCONJ
inlawrev-3479	982	27	the	the	DET
inlawrev-3479	982	28	petition	petition	NOUN
inlawrev-3479	982	29	was	be	AUX
inlawrev-3479	982	30	never	never	ADV
inlawrev-3479	982	31	received	receive	VERB
inlawrev-3479	982	32	by	by	ADP
inlawrev-3479	982	33	the	the	DET
inlawrev-3479	982	34	lake	lake	PROPN
inlawrev-3479	982	35	county	county	PROPN
inlawrev-3479	982	36	auditor	auditor	NOUN
inlawrev-3479	982	37	.	.	PUNCT
inlawrev-3479	983	1	340	340	NUM
inlawrev-3479	984	1	the	the	DET
inlawrev-3479	984	2	tax	tax	NOUN
inlawrev-3479	984	3	court	court	NOUN
inlawrev-3479	984	4	pointed	point	VERB
inlawrev-3479	984	5	out	out	ADP
inlawrev-3479	984	6	that	that	SCONJ
inlawrev-3479	984	7	no	no	DET
inlawrev-3479	984	8	statutes	statute	NOUN
inlawrev-3479	984	9	dealing	deal	VERB
inlawrev-3479	984	10	with	with	ADP
inlawrev-3479	984	11	filing	filing	NOUN
inlawrev-3479	984	12	procedures	procedure	NOUN
inlawrev-3479	984	13	ofthe	ofthe	ADJ
inlawrev-3479	984	14	isbtc	isbtc	NOUN
inlawrev-3479	984	15	existed.341	existed.341	NUM
inlawrev-3479	984	16	finding	find	VERB
inlawrev-3479	984	17	that	that	SCONJ
inlawrev-3479	984	18	such	such	ADJ
inlawrev-3479	984	19	statutes	statute	NOUN
inlawrev-3479	984	20	did	do	AUX
inlawrev-3479	984	21	exist	exist	VERB
inlawrev-3479	984	22	for	for	ADP
inlawrev-3479	984	23	the	the	DET
inlawrev-3479	984	24	idsr	idsr	NOUN
inlawrev-3479	984	25	,	,	PUNCT
inlawrev-3479	984	26	the	the	DET
inlawrev-3479	984	27	tax	tax	NOUN
inlawrev-3479	984	28	court	court	NOUN
inlawrev-3479	984	29	analogized	analogize	VERB
inlawrev-3479	984	30	between	between	ADP
inlawrev-3479	984	31	the	the	DET
inlawrev-3479	984	32	two	two	NUM
inlawrev-3479	984	33	agencies	agency	NOUN
inlawrev-3479	984	34	with	with	ADP
inlawrev-3479	984	35	respect	respect	NOUN
inlawrev-3479	984	36	to	to	ADP
inlawrev-3479	984	37	their	their	PRON
inlawrev-3479	984	38	filing	filing	NOUN
inlawrev-3479	984	39	procedures	procedure	NOUN
inlawrev-3479	984	40	.	.	PUNCT
inlawrev-3479	985	1	342	342	NUM
inlawrev-3479	985	2	applying	apply	VERB
inlawrev-3479	985	3	the	the	DET
inlawrev-3479	985	4	idsr	idsr	NOUN
inlawrev-3479	985	5	's	's	PART
inlawrev-3479	985	6	statutes	statute	NOUN
inlawrev-3479	985	7	in	in	ADP
inlawrev-3479	985	8	indiana	indiana	PROPN
inlawrev-3479	985	9	sugars	sugar	NOUN
inlawrev-3479	985	10	,	,	PUNCT
inlawrev-3479	985	11	the	the	DET
inlawrev-3479	985	12	tax	tax	NOUN
inlawrev-3479	985	13	court	court	NOUN
inlawrev-3479	985	14	observed	observe	VERB
inlawrev-3479	985	15	that	that	SCONJ
inlawrev-3479	985	16	the	the	DET
inlawrev-3479	985	17	idsr	idsr	NOUN
inlawrev-3479	985	18	considers	consider	VERB
inlawrev-3479	985	19	a	a	DET
inlawrev-3479	985	20	document	document	NOUN
inlawrev-3479	985	21	filed	file	VERB
inlawrev-3479	985	22	if	if	SCONJ
inlawrev-3479	985	23	it	it	PRON
inlawrev-3479	985	24	is	be	AUX
inlawrev-3479	985	25	deposited	deposit	VERB
inlawrev-3479	985	26	in	in	ADP
inlawrev-3479	985	27	the	the	DET
inlawrev-3479	985	28	united	united	PROPN
inlawrev-3479	985	29	states	states	PROPN
inlawrev-3479	985	30	mail	mail	NOUN
inlawrev-3479	985	31	before	before	ADP
inlawrev-3479	985	32	the	the	DET
inlawrev-3479	985	33	filing	filing	NOUN
inlawrev-3479	985	34	deadline	deadline	NOUN
inlawrev-3479	985	35	.	.	PUNCT
inlawrev-3479	986	1	343	343	NUM
inlawrev-3479	986	2	in	in	ADP
inlawrev-3479	986	3	alcoils	alcoil	NOUN
inlawrev-3479	986	4	,	,	PUNCT
inlawrev-3479	986	5	the	the	DET
inlawrev-3479	986	6	tax	tax	NOUN
inlawrev-3479	986	7	court	court	NOUN
inlawrev-3479	986	8	credited	credit	VERB
inlawrev-3479	986	9	the	the	DET
inlawrev-3479	986	10	testimony	testimony	NOUN
inlawrev-3479	986	11	ofthe	ofthe	PRON
inlawrev-3479	986	12	taxpayer	taxpayer	NOUN
inlawrev-3479	986	13	's	's	PART
inlawrev-3479	986	14	representative	representative	NOUN
inlawrev-3479	986	15	concerning	concern	VERB
inlawrev-3479	986	16	the	the	DET
inlawrev-3479	986	17	mailing	mailing	NOUN
inlawrev-3479	986	18	of	of	ADP
inlawrev-3479	986	19	the	the	DET
inlawrev-3479	986	20	taxpayer	taxpayer	NOUN
inlawrev-3479	986	21	's	's	PART
inlawrev-3479	986	22	isbtc	isbtc	NOUN
inlawrev-3479	986	23	form	form	VERB
inlawrev-3479	986	24	133	133	NUM
inlawrev-3479	986	25	petitions	petition	NOUN
inlawrev-3479	986	26	and	and	CCONJ
inlawrev-3479	986	27	concluded	conclude	VERB
inlawrev-3479	986	28	that	that	SCONJ
inlawrev-3479	986	29	,	,	PUNCT
inlawrev-3479	986	30	based	base	VERB
inlawrev-3479	986	31	on	on	ADP
inlawrev-3479	986	32	indiana	indiana	PROPN
inlawrev-3479	986	33	sugars	sugar	NOUN
inlawrev-3479	986	34	,	,	PUNCT
inlawrev-3479	986	35	the	the	DET
inlawrev-3479	986	36	taxpayer	taxpayer	NOUN
inlawrev-3479	986	37	timely	timely	ADV
inlawrev-3479	986	38	filed	file	VERB
inlawrev-3479	986	39	its	its	PRON
inlawrev-3479	986	40	isbtc	isbtc	NOUN
inlawrev-3479	986	41	form	form	VERB
inlawrev-3479	986	42	133	133	NUM
inlawrev-3479	986	43	petitions	petition	NOUN
inlawrev-3479	986	44	.	.	PUNCT
inlawrev-3479	987	1	344	344	NUM
inlawrev-3479	987	2	the	the	DET
inlawrev-3479	987	3	court	court	NOUN
inlawrev-3479	987	4	stated	state	VERB
inlawrev-3479	987	5	:	:	PUNCT
inlawrev-3479	987	6	"	"	PUNCT
inlawrev-3479	987	7	pursuant	pursuant	ADJ
inlawrev-3479	987	8	to	to	ADP
inlawrev-3479	987	9	indiana	indiana	PROPN
inlawrev-3479	987	10	sugars	sugars	PROPN
inlawrev-3479	987	11	,	,	PUNCT
inlawrev-3479	987	12	a	a	DET
inlawrev-3479	987	13	taxpayer	taxpayer	NOUN
inlawrev-3479	987	14	merely	merely	ADV
inlawrev-3479	987	15	needs	need	VERB
inlawrev-3479	987	16	to	to	PART
inlawrev-3479	987	17	file	file	VERB
inlawrev-3479	987	18	via	via	ADP
inlawrev-3479	987	19	first	first	ADJ
inlawrev-3479	987	20	class	class	NOUN
inlawrev-3479	987	21	mail	mail	NOUN
inlawrev-3479	987	22	.	.	PUNCT
inlawrev-3479	987	23	"	"	PUNCT
inlawrev-3479	988	1	345	345	NUM
inlawrev-3479	988	2	therefore	therefore	ADV
inlawrev-3479	988	3	,	,	PUNCT
inlawrev-3479	988	4	the	the	DET
inlawrev-3479	988	5	court	court	NOUN
inlawrev-3479	988	6	found	find	VERB
inlawrev-3479	988	7	that	that	SCONJ
inlawrev-3479	988	8	the	the	DET
inlawrev-3479	988	9	isbtc	isbtc	NOUN
inlawrev-3479	988	10	form	form	VERB
inlawrev-3479	988	11	133	133	NUM
inlawrev-3479	988	12	petitions	petition	NOUN
inlawrev-3479	988	13	in	in	ADP
inlawrev-3479	988	14	this	this	DET
inlawrev-3479	988	15	case	case	NOUN
inlawrev-3479	988	16	were	be	AUX
inlawrev-3479	988	17	properly	properly	ADV
inlawrev-3479	988	18	filed.346	filed.346	ADJ
inlawrev-3479	988	19	next	next	ADV
inlawrev-3479	988	20	,	,	PUNCT
inlawrev-3479	988	21	the	the	DET
inlawrev-3479	988	22	tax	tax	NOUN
inlawrev-3479	988	23	court	court	NOUN
inlawrev-3479	988	24	reviewed	review	VERB
inlawrev-3479	988	25	the	the	DET
inlawrev-3479	988	26	statutory	statutory	ADJ
inlawrev-3479	988	27	jurisdictional	jurisdictional	ADJ
inlawrev-3479	988	28	prerequisites	prerequisite	NOUN
inlawrev-3479	988	29	oftax	oftax	ADJ
inlawrev-3479	988	30	court	court	NOUN
inlawrev-3479	988	31	consideration	consideration	NOUN
inlawrev-3479	988	32	of	of	ADP
inlawrev-3479	988	33	a	a	DET
inlawrev-3479	988	34	case	case	NOUN
inlawrev-3479	988	35	.	.	PUNCT
inlawrev-3479	989	1	347	347	NUM
inlawrev-3479	989	2	the	the	DET
inlawrev-3479	989	3	court	court	NOUN
inlawrev-3479	989	4	held	hold	VERB
inlawrev-3479	989	5	that	that	SCONJ
inlawrev-3479	989	6	"	"	PUNCT
inlawrev-3479	989	7	the	the	DET
inlawrev-3479	989	8	[	[	X
inlawrev-3479	989	9	isbtc	isbtc	X
inlawrev-3479	989	10	]	]	PUNCT
inlawrev-3479	989	11	may	may	AUX
inlawrev-3479	989	12	not	not	PART
inlawrev-3479	989	13	cure	cure	VERB
inlawrev-3479	989	14	a	a	DET
inlawrev-3479	989	15	failure	failure	NOUN
inlawrev-3479	989	16	on	on	ADP
inlawrev-3479	989	17	the	the	DET
inlawrev-3479	989	18	part	part	NOUN
inlawrev-3479	989	19	of	of	ADP
inlawrev-3479	989	20	lower	low	ADJ
inlawrev-3479	989	21	taxation	taxation	NOUN
inlawrev-3479	989	22	authorities	authority	NOUN
inlawrev-3479	989	23	to	to	PART
inlawrev-3479	989	24	comply	comply	VERB
inlawrev-3479	989	25	with	with	ADP
inlawrev-3479	989	26	the	the	DET
inlawrev-3479	989	27	statutory	statutory	ADJ
inlawrev-3479	989	28	prerequisites	prerequisite	NOUN
inlawrev-3479	989	29	ofa	ofa	PROPN
inlawrev-3479	989	30	valid	valid	ADJ
inlawrev-3479	989	31	assessment	assessment	NOUN
inlawrev-3479	989	32	by	by	ADP
inlawrev-3479	989	33	way	way	NOUN
inlawrev-3479	989	34	of	of	ADP
inlawrev-3479	989	35	its	its	PRON
inlawrev-3479	989	36	ability	ability	NOUN
inlawrev-3479	989	37	to	to	PART
inlawrev-3479	989	38	correct	correct	VERB
inlawrev-3479	989	39	any	any	DET
inlawrev-3479	989	40	assessment	assessment	NOUN
inlawrev-3479	989	41	error	error	NOUN
inlawrev-3479	989	42	in	in	ADP
inlawrev-3479	989	43	taxpayer	taxpayer	NOUN
inlawrev-3479	989	44	-	-	PUNCT
inlawrev-3479	989	45	initiated	initiate	VERB
inlawrev-3479	989	46	petitions	petition	NOUN
inlawrev-3479	989	47	.	.	PUNCT
inlawrev-3479	989	48	"	"	PUNCT
inlawrev-3479	990	1	348	348	NUM
inlawrev-3479	990	2	the	the	DET
inlawrev-3479	990	3	indiana	indiana	PROPN
inlawrev-3479	990	4	supreme	supreme	PROPN
inlawrev-3479	990	5	court	court	PROPN
inlawrev-3479	990	6	previously	previously	ADV
inlawrev-3479	990	7	addressed	address	VERB
inlawrev-3479	990	8	this	this	DET
inlawrev-3479	990	9	issue	issue	NOUN
inlawrev-3479	990	10	in	in	ADP
inlawrev-3479	990	11	two	two	NUM
inlawrev-3479	990	12	companion	companion	NOUN
inlawrev-3479	990	13	cases	case	NOUN
inlawrev-3479	990	14	.	.	PUNCT
inlawrev-3479	991	1	in	in	ADP
inlawrev-3479	991	2	state	state	NOUN
inlawrev-3479	991	3	board	board	NOUN
inlawrev-3479	991	4	of	of	ADP
inlawrev-3479	991	5	tax	tax	NOUN
inlawrev-3479	991	6	commissioners	commissioner	NOUN
inlawrev-3479	991	7	v.	v.	ADP
inlawrev-3479	991	8	mixmill	mixmill	PROPN
inlawrev-3479	991	9	manufacturing	manufacturing	PROPN
inlawrev-3479	991	10	co.	co.	PROPN
inlawrev-3479	991	11	349	349	NUM
inlawrev-3479	991	12	the	the	DET
inlawrev-3479	991	13	supreme	supreme	PROPN
inlawrev-3479	991	14	court	court	PROPN
inlawrev-3479	991	15	held	hold	VERB
inlawrev-3479	991	16	that	that	SCONJ
inlawrev-3479	991	17	when	when	SCONJ
inlawrev-3479	991	18	a	a	DET
inlawrev-3479	991	19	county	county	NOUN
inlawrev-3479	991	20	board	board	NOUN
inlawrev-3479	991	21	ofreview	ofreview	VERB
inlawrev-3479	991	22	fails	fail	VERB
inlawrev-3479	991	23	to	to	PART
inlawrev-3479	991	24	act	act	VERB
inlawrev-3479	991	25	upon	upon	SCONJ
inlawrev-3479	991	26	a	a	DET
inlawrev-3479	991	27	taxpayer	taxpayer	NOUN
inlawrev-3479	991	28	's	's	PART
inlawrev-3479	991	29	form	form	NOUN
inlawrev-3479	991	30	1	1	NUM
inlawrev-3479	991	31	3	3	NUM
inlawrev-3479	991	32	1	1	NUM
inlawrev-3479	991	33	within	within	ADP
inlawrev-3479	991	34	the	the	DET
inlawrev-3479	991	35	statutory	statutory	ADJ
inlawrev-3479	991	36	time	time	NOUN
inlawrev-3479	991	37	frame	frame	NOUN
inlawrev-3479	991	38	,	,	PUNCT
inlawrev-3479	991	39	the	the	DET
inlawrev-3479	991	40	tax	tax	NOUN
inlawrev-3479	991	41	court	court	NOUN
inlawrev-3479	991	42	lacks	lack	VERB
inlawrev-3479	991	43	jurisdiction	jurisdiction	NOUN
inlawrev-3479	991	44	to	to	PART
inlawrev-3479	991	45	hear	hear	VERB
inlawrev-3479	991	46	the	the	DET
inlawrev-3479	991	47	case	case	NOUN
inlawrev-3479	991	48	.	.	PUNCT
inlawrev-3479	992	1	350	350	NUM
inlawrev-3479	992	2	however	however	ADV
inlawrev-3479	992	3	,	,	PUNCT
inlawrev-3479	992	4	the	the	DET
inlawrev-3479	992	5	supreme	supreme	PROPN
inlawrev-3479	992	6	court	court	PROPN
inlawrev-3479	992	7	stated	state	VERB
inlawrev-3479	992	8	that	that	SCONJ
inlawrev-3479	992	9	taxpayers	taxpayer	NOUN
inlawrev-3479	992	10	may	may	AUX
inlawrev-3479	992	11	bring	bring	VERB
inlawrev-3479	992	12	a	a	DET
inlawrev-3479	992	13	mandamus	mandamus	NOUN
inlawrev-3479	992	14	action	action	NOUN
inlawrev-3479	992	15	in	in	ADP
inlawrev-3479	992	16	a	a	DET
inlawrev-3479	992	17	court	court	NOUN
inlawrev-3479	992	18	of	of	ADP
inlawrev-3479	992	19	general	general	ADJ
inlawrev-3479	992	20	jurisdiction	jurisdiction	NOUN
inlawrev-3479	992	21	to	to	PART
inlawrev-3479	992	22	compel	compel	VERB
inlawrev-3479	992	23	the	the	DET
inlawrev-3479	992	24	county	county	NOUN
inlawrev-3479	992	25	board	board	NOUN
inlawrev-3479	992	26	of	of	ADP
inlawrev-3479	992	27	review	review	NOUN
inlawrev-3479	992	28	to	to	PART
inlawrev-3479	992	29	act	act	VERB
inlawrev-3479	992	30	336	336	NUM
inlawrev-3479	992	31	.	.	PUNCT
inlawrev-3479	993	1	see	see	VERB
inlawrev-3479	993	2	i	i	PRON
inlawrev-3479	993	3	d.	d.	PROPN
inlawrev-3479	993	4	337	337	NUM
inlawrev-3479	993	5	.	.	PUNCT
inlawrev-3479	994	1	see	see	VERB
inlawrev-3479	994	2	i	i	PRON
inlawrev-3479	994	3	d.	d.	PROPN
inlawrev-3479	994	4	338	338	NUM
inlawrev-3479	994	5	.	.	PUNCT
inlawrev-3479	995	1	683	683	NUM
inlawrev-3479	995	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	995	3	1	1	NUM
inlawrev-3479	995	4	383	383	NUM
inlawrev-3479	995	5	(	(	PUNCT
inlawrev-3479	995	6	ind	ind	NOUN
inlawrev-3479	995	7	.	.	PUNCT
inlawrev-3479	996	1	tax	tax	PROPN
inlawrev-3479	996	2	ct	ct	PROPN
inlawrev-3479	996	3	.	.	PROPN
inlawrev-3479	996	4	1997	1997	NUM
inlawrev-3479	996	5	)	)	PUNCT
inlawrev-3479	996	6	.	.	PUNCT
inlawrev-3479	997	1	339	339	NUM
inlawrev-3479	997	2	.	.	PUNCT
inlawrev-3479	997	3	see	see	VERB
inlawrev-3479	997	4	ind	ind	PROPN
inlawrev-3479	997	5	.	.	PUNCT
inlawrev-3479	998	1	code	code	PROPN
inlawrev-3479	998	2	.	.	PUNCT
inlawrev-3479	999	1	§	§	PROPN
inlawrev-3479	999	2	6	6	NUM
inlawrev-3479	999	3	-	-	SYM
inlawrev-3479	999	4	1.1	1.1	NUM
inlawrev-3479	999	5	-	-	PUNCT
inlawrev-3479	999	6	20.8	20.8	NUM
inlawrev-3479	999	7	-	-	SYM
inlawrev-3479	999	8	1	1	NUM
inlawrev-3479	999	9	(	(	PUNCT
inlawrev-3479	999	10	2000	2000	NUM
inlawrev-3479	999	11	)	)	PUNCT
inlawrev-3479	999	12	.	.	PUNCT
inlawrev-3479	1000	1	340	340	NUM
inlawrev-3479	1000	2	.	.	PUNCT
inlawrev-3479	1001	1	see	see	VERB
inlawrev-3479	1001	2	indiana	indiana	PROPN
inlawrev-3479	1001	3	sugars	sugars	PROPN
inlawrev-3479	1001	4	,	,	PUNCT
inlawrev-3479	1001	5	inc	inc	PROPN
inlawrev-3479	1001	6	.	.	PROPN
inlawrev-3479	1001	7	,	,	PUNCT
inlawrev-3479	1001	8	683	683	NUM
inlawrev-3479	1001	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1001	10	at	at	ADP
inlawrev-3479	1001	11	1	1	NUM
inlawrev-3479	1001	12	384	384	NUM
inlawrev-3479	1001	13	.	.	PUNCT
inlawrev-3479	1002	1	341	341	NUM
inlawrev-3479	1002	2	.	.	PUNCT
inlawrev-3479	1003	1	see	see	VERB
inlawrev-3479	1003	2	i	i	PRON
inlawrev-3479	1003	3	d.	d.	PROPN
inlawrev-3479	1003	4	at	at	ADP
inlawrev-3479	1003	5	1385	1385	NUM
inlawrev-3479	1003	6	.	.	PUNCT
inlawrev-3479	1004	1	342	342	NUM
inlawrev-3479	1004	2	.	.	PUNCT
inlawrev-3479	1005	1	see	see	VERB
inlawrev-3479	1005	2	i	i	PRON
inlawrev-3479	1005	3	d.	d.	PROPN
inlawrev-3479	1005	4	at	at	ADP
inlawrev-3479	1005	5	1385	1385	NUM
inlawrev-3479	1005	6	-	-	SYM
inlawrev-3479	1005	7	86	86	NUM
inlawrev-3479	1005	8	;	;	PUNCT
inlawrev-3479	1005	9	see	see	VERB
inlawrev-3479	1005	10	also	also	ADV
inlawrev-3479	1005	11	ind	ind	PROPN
inlawrev-3479	1005	12	.	.	PUNCT
inlawrev-3479	1006	1	code	code	PROPN
inlawrev-3479	1006	2	§	§	PROPN
inlawrev-3479	1006	3	§	§	PROPN
inlawrev-3479	1006	4	6	6	NUM
inlawrev-3479	1006	5	-	-	SYM
inlawrev-3479	1006	6	8.1	8.1	NUM
inlawrev-3479	1006	7	-	-	PUNCT
inlawrev-3479	1006	8	6	6	NUM
inlawrev-3479	1006	9	-	-	PUNCT
inlawrev-3479	1006	10	3(a)(l	3(a)(l	NUM
inlawrev-3479	1006	11	)	)	PUNCT
inlawrev-3479	1006	12	,	,	PUNCT
inlawrev-3479	1006	13	-3(b	-3(b	PROPN
inlawrev-3479	1006	14	)	)	PUNCT
inlawrev-3479	1006	15	(	(	PUNCT
inlawrev-3479	1006	16	1998	1998	NUM
inlawrev-3479	1006	17	)	)	PUNCT
inlawrev-3479	1006	18	(	(	PUNCT
inlawrev-3479	1006	19	idsr	idsr	NOUN
inlawrev-3479	1006	20	filing	filing	NOUN
inlawrev-3479	1006	21	statutes	statute	NOUN
inlawrev-3479	1006	22	)	)	PUNCT
inlawrev-3479	1006	23	.	.	PUNCT
inlawrev-3479	1007	1	343	343	NUM
inlawrev-3479	1007	2	.	.	PUNCT
inlawrev-3479	1008	1	see	see	VERB
inlawrev-3479	1008	2	indiana	indiana	PROPN
inlawrev-3479	1008	3	sugars	sugars	PROPN
inlawrev-3479	1008	4	,	,	PUNCT
inlawrev-3479	1008	5	inc	inc	PROPN
inlawrev-3479	1008	6	.	.	PROPN
inlawrev-3479	1008	7	at	at	ADP
inlawrev-3479	1008	8	1386	1386	NUM
inlawrev-3479	1008	9	(	(	PUNCT
inlawrev-3479	1008	10	citing	cite	VERB
inlawrev-3479	1008	11	ind	ind	NOUN
inlawrev-3479	1008	12	.	.	PUNCT
inlawrev-3479	1009	1	code	code	PROPN
inlawrev-3479	1009	2	§	§	PROPN
inlawrev-3479	1009	3	6	6	NUM
inlawrev-3479	1009	4	-	-	PUNCT
inlawrev-3479	1009	5	8.l-6	8.l-6	NUM
inlawrev-3479	1009	6	-	-	PUNCT
inlawrev-3479	1009	7	3(b	3(b	NUM
inlawrev-3479	1009	8	)	)	PUNCT
inlawrev-3479	1009	9	(	(	PUNCT
inlawrev-3479	1009	10	1998	1998	NUM
inlawrev-3479	1009	11	)	)	PUNCT
inlawrev-3479	1009	12	)	)	PUNCT
inlawrev-3479	1009	13	.	.	PUNCT
inlawrev-3479	1010	1	344	344	NUM
inlawrev-3479	1010	2	.	.	PUNCT
inlawrev-3479	1010	3	see	see	VERB
inlawrev-3479	1010	4	alcoils	alcoil	NOUN
inlawrev-3479	1010	5	,	,	PUNCT
inlawrev-3479	1010	6	inc	inc	PROPN
inlawrev-3479	1010	7	.	.	PROPN
inlawrev-3479	1011	1	v.	v.	ADP
inlawrev-3479	1011	2	state	state	PROPN
inlawrev-3479	1011	3	bd	bd	PROPN
inlawrev-3479	1011	4	.	.	PROPN
inlawrev-3479	1011	5	oftax	oftax	PROPN
inlawrev-3479	1011	6	comntrs	comntrs	PROPN
inlawrev-3479	1011	7	,	,	PUNCT
inlawrev-3479	1011	8	727	727	NUM
inlawrev-3479	1011	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1011	10	795	795	NUM
inlawrev-3479	1011	11	,	,	PUNCT
inlawrev-3479	1011	12	798	798	NUM
inlawrev-3479	1011	13	(	(	PUNCT
inlawrev-3479	1011	14	ind	ind	NOUN
inlawrev-3479	1011	15	.	.	PUNCT
inlawrev-3479	1012	1	tax	tax	PROPN
inlawrev-3479	1012	2	ct	ct	PROPN
inlawrev-3479	1012	3	.	.	PROPN
inlawrev-3479	1012	4	2000	2000	NUM
inlawrev-3479	1012	5	)	)	PUNCT
inlawrev-3479	1012	6	.	.	PUNCT
inlawrev-3479	1013	1	345	345	NUM
inlawrev-3479	1013	2	.	.	PUNCT
inlawrev-3479	1014	1	i	i	PRON
inlawrev-3479	1014	2	d.	d.	VERB
inlawrev-3479	1014	3	at	at	ADP
inlawrev-3479	1014	4	798	798	NUM
inlawrev-3479	1014	5	-	-	SYM
inlawrev-3479	1014	6	99	99	NUM
inlawrev-3479	1014	7	.	.	PUNCT
inlawrev-3479	1015	1	346	346	NUM
inlawrev-3479	1015	2	.	.	PUNCT
inlawrev-3479	1016	1	see	see	VERB
inlawrev-3479	1016	2	i	i	PRON
inlawrev-3479	1016	3	d.	d.	PROPN
inlawrev-3479	1016	4	at	at	ADP
inlawrev-3479	1016	5	799	799	NUM
inlawrev-3479	1016	6	.	.	PUNCT
inlawrev-3479	1017	1	347	347	NUM
inlawrev-3479	1017	2	.	.	PUNCT
inlawrev-3479	1018	1	see	see	VERB
inlawrev-3479	1018	2	i	i	PRON
inlawrev-3479	1018	3	d.	d.	PROPN
inlawrev-3479	1018	4	348	348	NUM
inlawrev-3479	1018	5	.	.	PUNCT
inlawrev-3479	1019	1	i	i	PRON
inlawrev-3479	1019	2	d.	d.	PROPN
inlawrev-3479	1019	3	349	349	NUM
inlawrev-3479	1019	4	.	.	PUNCT
inlawrev-3479	1020	1	702	702	NUM
inlawrev-3479	1020	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1020	3	701	701	NUM
inlawrev-3479	1020	4	(	(	PUNCT
inlawrev-3479	1020	5	ind	ind	NOUN
inlawrev-3479	1020	6	.	.	PUNCT
inlawrev-3479	1020	7	1998	1998	NUM
inlawrev-3479	1020	8	)	)	PUNCT
inlawrev-3479	1020	9	.	.	PUNCT
inlawrev-3479	1021	1	350	350	NUM
inlawrev-3479	1021	2	.	.	PUNCT
inlawrev-3479	1022	1	see	see	VERB
inlawrev-3479	1022	2	i	i	PRON
inlawrev-3479	1022	3	d.	d.	PROPN
inlawrev-3479	1022	4	at	at	ADP
inlawrev-3479	1022	5	705	705	NUM
inlawrev-3479	1022	6	.	.	PUNCT
inlawrev-3479	1023	1	2001	2001	NUM
inlawrev-3479	1023	2	]	]	PUNCT
inlawrev-3479	1023	3	taxation	taxation	NOUN
inlawrev-3479	1023	4	1035	1035	NUM
inlawrev-3479	1023	5	on	on	ADP
inlawrev-3479	1023	6	its	its	PRON
inlawrev-3479	1023	7	petition	petition	NOUN
inlawrev-3479	1023	8	.	.	PUNCT
inlawrev-3479	1024	1	351	351	NUM
inlawrev-3479	1024	2	the	the	DET
inlawrev-3479	1024	3	indiana	indiana	PROPN
inlawrev-3479	1024	4	supreme	supreme	PROPN
inlawrev-3479	1024	5	court	court	PROPN
inlawrev-3479	1024	6	reached	reach	VERB
inlawrev-3479	1024	7	the	the	DET
inlawrev-3479	1024	8	same	same	ADJ
inlawrev-3479	1024	9	conclusion	conclusion	NOUN
inlawrev-3479	1024	10	with	with	ADP
inlawrev-3479	1024	11	respect	respect	NOUN
inlawrev-3479	1024	12	to	to	ADP
inlawrev-3479	1024	13	isbtc	isbtc	ADJ
inlawrev-3479	1024	14	form	form	NOUN
inlawrev-3479	1024	15	133	133	NUM
inlawrev-3479	1024	16	in	in	ADP
inlawrev-3479	1024	17	state	state	NOUN
inlawrev-3479	1024	18	board	board	NOUN
inlawrev-3479	1024	19	of	of	ADP
inlawrev-3479	1024	20	tax	tax	NOUN
inlawrev-3479	1024	21	commissioners	commissioner	NOUN
inlawrev-3479	1024	22	v.	v.	ADP
inlawrev-3479	1024	23	l.h	l.h	PROPN
inlawrev-3479	1024	24	.	.	PROPN
inlawrev-3479	1024	25	carbide	carbide	PROPN
inlawrev-3479	1024	26	corp?52	corp?52	PROPN
inlawrev-3479	1024	27	with	with	ADP
inlawrev-3479	1024	28	facts	fact	NOUN
inlawrev-3479	1024	29	similar	similar	ADJ
inlawrev-3479	1024	30	to	to	ADP
inlawrev-3479	1024	31	those	those	PRON
inlawrev-3479	1024	32	in	in	ADP
inlawrev-3479	1024	33	alcoils	alcoil	NOUN
inlawrev-3479	1024	34	,	,	PUNCT
inlawrev-3479	1024	35	the	the	DET
inlawrev-3479	1024	36	supreme	supreme	PROPN
inlawrev-3479	1024	37	court	court	PROPN
inlawrev-3479	1024	38	held	hold	VERB
inlawrev-3479	1024	39	that	that	SCONJ
inlawrev-3479	1024	40	when	when	SCONJ
inlawrev-3479	1024	41	a	a	DET
inlawrev-3479	1024	42	county	county	NOUN
inlawrev-3479	1024	43	board	board	NOUN
inlawrev-3479	1024	44	ofreview	ofreview	VERB
inlawrev-3479	1024	45	fails	fail	VERB
inlawrev-3479	1024	46	to	to	PART
inlawrev-3479	1024	47	act	act	VERB
inlawrev-3479	1024	48	on	on	ADP
inlawrev-3479	1024	49	an	an	DET
inlawrev-3479	1024	50	isbtc	isbtc	ADJ
inlawrev-3479	1024	51	form	form	NOUN
inlawrev-3479	1024	52	133	133	NUM
inlawrev-3479	1024	53	,	,	PUNCT
inlawrev-3479	1024	54	the	the	DET
inlawrev-3479	1024	55	tax	tax	NOUN
inlawrev-3479	1024	56	court	court	NOUN
inlawrev-3479	1024	57	does	do	AUX
inlawrev-3479	1024	58	not	not	PART
inlawrev-3479	1024	59	have	have	VERB
inlawrev-3479	1024	60	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1024	61	to	to	PART
inlawrev-3479	1024	62	hear	hear	VERB
inlawrev-3479	1024	63	the	the	DET
inlawrev-3479	1024	64	case	case	NOUN
inlawrev-3479	1024	65	.	.	PUNCT
inlawrev-3479	1025	1	353	353	NUM
inlawrev-3479	1025	2	as	as	ADP
inlawrev-3479	1025	3	in	in	ADP
inlawrev-3479	1025	4	mixmill	mixmill	NOUN
inlawrev-3479	1025	5	,	,	PUNCT
inlawrev-3479	1025	6	the	the	DET
inlawrev-3479	1025	7	supreme	supreme	PROPN
inlawrev-3479	1025	8	court	court	PROPN
inlawrev-3479	1025	9	stated	state	VERB
inlawrev-3479	1025	10	that	that	SCONJ
inlawrev-3479	1025	11	a	a	DET
inlawrev-3479	1025	12	taxpayer	taxpayer	NOUN
inlawrev-3479	1025	13	may	may	AUX
inlawrev-3479	1025	14	bring	bring	VERB
inlawrev-3479	1025	15	a	a	DET
inlawrev-3479	1025	16	mandamus	mandamus	NOUN
inlawrev-3479	1025	17	action	action	NOUN
inlawrev-3479	1025	18	in	in	ADP
inlawrev-3479	1025	19	a	a	DET
inlawrev-3479	1025	20	court	court	NOUN
inlawrev-3479	1025	21	of	of	ADP
inlawrev-3479	1025	22	general	general	ADJ
inlawrev-3479	1025	23	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1025	24	against	against	ADP
inlawrev-3479	1025	25	the	the	DET
inlawrev-3479	1025	26	county	county	NOUN
inlawrev-3479	1025	27	officials	official	NOUN
inlawrev-3479	1025	28	to	to	PART
inlawrev-3479	1025	29	compel	compel	VERB
inlawrev-3479	1025	30	action	action	NOUN
inlawrev-3479	1025	31	on	on	ADP
inlawrev-3479	1025	32	the	the	DET
inlawrev-3479	1025	33	petitions.354	petitions.354	NOUN
inlawrev-3479	1025	34	based	base	VERB
inlawrev-3479	1025	35	on	on	ADP
inlawrev-3479	1025	36	the	the	DET
inlawrev-3479	1025	37	above	above	ADV
inlawrev-3479	1025	38	-	-	PUNCT
inlawrev-3479	1025	39	discussed	discuss	VERB
inlawrev-3479	1025	40	holdings	holding	NOUN
inlawrev-3479	1025	41	of	of	ADP
inlawrev-3479	1025	42	the	the	DET
inlawrev-3479	1025	43	supreme	supreme	PROPN
inlawrev-3479	1025	44	court	court	PROPN
inlawrev-3479	1025	45	,	,	PUNCT
inlawrev-3479	1025	46	the	the	DET
inlawrev-3479	1025	47	tax	tax	NOUN
inlawrev-3479	1025	48	court	court	NOUN
inlawrev-3479	1025	49	in	in	ADP
inlawrev-3479	1025	50	alcoils	alcoil	NOUN
inlawrev-3479	1025	51	concluded	conclude	VERB
inlawrev-3479	1025	52	that	that	SCONJ
inlawrev-3479	1025	53	although	although	SCONJ
inlawrev-3479	1025	54	the	the	DET
inlawrev-3479	1025	55	taxpayer	taxpayer	NOUN
inlawrev-3479	1025	56	in	in	ADP
inlawrev-3479	1025	57	this	this	DET
inlawrev-3479	1025	58	case	case	NOUN
inlawrev-3479	1025	59	timely	timely	ADV
inlawrev-3479	1025	60	filed	file	VERB
inlawrev-3479	1025	61	its	its	PRON
inlawrev-3479	1025	62	isbtc	isbtc	ADJ
inlawrev-3479	1025	63	forms	form	NOUN
inlawrev-3479	1025	64	131	131	NUM
inlawrev-3479	1025	65	,	,	PUNCT
inlawrev-3479	1025	66	the	the	DET
inlawrev-3479	1025	67	isbtc	isbtc	NOUN
inlawrev-3479	1025	68	did	do	AUX
inlawrev-3479	1025	69	not	not	PART
inlawrev-3479	1025	70	have	have	VERB
inlawrev-3479	1025	71	the	the	DET
inlawrev-3479	1025	72	requisite	requisite	ADJ
inlawrev-3479	1025	73	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1025	74	to	to	PART
inlawrev-3479	1025	75	hear	hear	VERB
inlawrev-3479	1025	76	the	the	DET
inlawrev-3479	1025	77	case	case	NOUN
inlawrev-3479	1025	78	because	because	SCONJ
inlawrev-3479	1025	79	the	the	DET
inlawrev-3479	1025	80	county	county	NOUN
inlawrev-3479	1025	81	board	board	NOUN
inlawrev-3479	1025	82	ofreview	ofreview	NOUN
inlawrev-3479	1025	83	had	have	AUX
inlawrev-3479	1025	84	not	not	PART
inlawrev-3479	1025	85	acted	act	VERB
inlawrev-3479	1025	86	upon	upon	SCONJ
inlawrev-3479	1025	87	the	the	DET
inlawrev-3479	1025	88	taxpayer	taxpayer	NOUN
inlawrev-3479	1025	89	's	's	PART
inlawrev-3479	1025	90	isbtc	isbtc	ADJ
inlawrev-3479	1025	91	forms	form	NOUN
inlawrev-3479	1025	92	1	1	NUM
inlawrev-3479	1025	93	33.355	33.355	NUM
inlawrev-3479	1025	94	consequently	consequently	ADV
inlawrev-3479	1025	95	,	,	PUNCT
inlawrev-3479	1025	96	the	the	DET
inlawrev-3479	1025	97	tax	tax	NOUN
inlawrev-3479	1025	98	court	court	NOUN
inlawrev-3479	1025	99	dismissed	dismiss	VERB
inlawrev-3479	1025	100	the	the	DET
inlawrev-3479	1025	101	taxpayer	taxpayer	NOUN
inlawrev-3479	1025	102	's	's	PART
inlawrev-3479	1025	103	isbtc	isbtc	NOUN
inlawrev-3479	1025	104	form	form	VERB
inlawrev-3479	1025	105	133	133	NUM
inlawrev-3479	1025	106	case	case	NOUN
inlawrev-3479	1025	107	due	due	ADP
inlawrev-3479	1025	108	to	to	PART
inlawrev-3479	1025	109	lack	lack	VERB
inlawrev-3479	1025	110	ofjurisdiction	ofjurisdiction	NOUN
inlawrev-3479	1025	111	.	.	PUNCT
inlawrev-3479	1026	1	356	356	NUM
inlawrev-3479	1026	2	the	the	DET
inlawrev-3479	1026	3	tax	tax	NOUN
inlawrev-3479	1026	4	court	court	NOUN
inlawrev-3479	1026	5	then	then	ADV
inlawrev-3479	1026	6	addressed	address	VERB
inlawrev-3479	1026	7	whether	whether	SCONJ
inlawrev-3479	1026	8	the	the	DET
inlawrev-3479	1026	9	isbtc	isbtc	NOUN
inlawrev-3479	1026	10	erred	err	VERB
inlawrev-3479	1026	11	when	when	SCONJ
inlawrev-3479	1026	12	it	it	PRON
inlawrev-3479	1026	13	denied	deny	VERB
inlawrev-3479	1026	14	the	the	DET
inlawrev-3479	1026	15	taxpayer	taxpayer	NOUN
inlawrev-3479	1026	16	certain	certain	ADJ
inlawrev-3479	1026	17	adjustments	adjustment	NOUN
inlawrev-3479	1026	18	for	for	ADP
inlawrev-3479	1026	19	the	the	DET
inlawrev-3479	1026	20	grade	grade	NOUN
inlawrev-3479	1026	21	assigned	assign	VERB
inlawrev-3479	1026	22	to	to	ADP
inlawrev-3479	1026	23	its	its	PRON
inlawrev-3479	1026	24	real	real	ADJ
inlawrev-3479	1026	25	property	property	NOUN
inlawrev-3479	1026	26	.	.	PUNCT
inlawrev-3479	1027	1	buildings	building	NOUN
inlawrev-3479	1027	2	are	be	AUX
inlawrev-3479	1027	3	graded	grade	VERB
inlawrev-3479	1027	4	according	accord	VERB
inlawrev-3479	1027	5	to	to	ADP
inlawrev-3479	1027	6	the	the	DET
inlawrev-3479	1027	7	quality	quality	NOUN
inlawrev-3479	1027	8	of	of	ADP
inlawrev-3479	1027	9	their	their	PRON
inlawrev-3479	1027	10	workmanship	workmanship	NOUN
inlawrev-3479	1027	11	,	,	PUNCT
inlawrev-3479	1027	12	materials	material	NOUN
inlawrev-3479	1027	13	,	,	PUNCT
inlawrev-3479	1027	14	and	and	CCONJ
inlawrev-3479	1027	15	design	design	NOUN
inlawrev-3479	1027	16	,	,	PUNCT
inlawrev-3479	1027	17	and	and	CCONJ
inlawrev-3479	1027	18	a	a	DET
inlawrev-3479	1027	19	"	"	PUNCT
inlawrev-3479	1027	20	c	c	NOUN
inlawrev-3479	1027	21	"	"	PUNCT
inlawrev-3479	1027	22	grade	grade	NOUN
inlawrev-3479	1027	23	is	be	AUX
inlawrev-3479	1027	24	given	give	VERB
inlawrev-3479	1027	25	to	to	ADP
inlawrev-3479	1027	26	a	a	DET
inlawrev-3479	1027	27	"	"	PUNCT
inlawrev-3479	1027	28	moderately	moderately	ADV
inlawrev-3479	1027	29	attractive	attractive	ADJ
inlawrev-3479	1027	30	building	building	NOUN
inlawrev-3479	1027	31	that	that	PRON
inlawrev-3479	1027	32	conforms	conform	VERB
inlawrev-3479	1027	33	with	with	ADP
inlawrev-3479	1027	34	the	the	DET
inlawrev-3479	1027	35	base	base	NOUN
inlawrev-3479	1027	36	specifications	specification	NOUN
inlawrev-3479	1027	37	used	use	VERB
inlawrev-3479	1027	38	to	to	PART
inlawrev-3479	1027	39	develop	develop	VERB
inlawrev-3479	1027	40	the	the	DET
inlawrev-3479	1027	41	pricing	pricing	NOUN
inlawrev-3479	1027	42	schedule	schedule	NOUN
inlawrev-3479	1027	43	.	.	PUNCT
inlawrev-3479	1027	44	"	"	PUNCT
inlawrev-3479	1028	1	357	357	NUM
inlawrev-3479	1028	2	by	by	ADP
inlawrev-3479	1028	3	contrast	contrast	NOUN
inlawrev-3479	1028	4	,	,	PUNCT
inlawrev-3479	1028	5	a	a	DET
inlawrev-3479	1028	6	grade	grade	NOUN
inlawrev-3479	1028	7	of"b	of"b	NOUN
inlawrev-3479	1028	8	"	"	PUNCT
inlawrev-3479	1028	9	is	be	AUX
inlawrev-3479	1028	10	given	give	VERB
inlawrev-3479	1028	11	to	to	ADP
inlawrev-3479	1028	12	"	"	PUNCT
inlawrev-3479	1028	13	an	an	DET
inlawrev-3479	1028	14	architecturally	architecturally	ADV
inlawrev-3479	1028	15	attractive	attractive	ADJ
inlawrev-3479	1028	16	building	building	NOUN
inlawrev-3479	1028	17	with	with	ADP
inlawrev-3479	1028	18	good	good	ADJ
inlawrev-3479	1028	19	quality	quality	NOUN
inlawrev-3479	1028	20	materials	material	NOUN
inlawrev-3479	1028	21	and	and	CCONJ
inlawrev-3479	1028	22	workmanship	workmanship	NOUN
inlawrev-3479	1028	23	throughout	throughout	ADP
inlawrev-3479	1028	24	.	.	PUNCT
inlawrev-3479	1028	25	"	"	PUNCT
inlawrev-3479	1029	1	358	358	NUM
inlawrev-3479	1029	2	in	in	ADP
inlawrev-3479	1029	3	this	this	DET
inlawrev-3479	1029	4	case	case	NOUN
inlawrev-3479	1029	5	,	,	PUNCT
inlawrev-3479	1029	6	the	the	DET
inlawrev-3479	1029	7	isbtc	isbtc	NOUN
inlawrev-3479	1029	8	raised	raise	VERB
inlawrev-3479	1029	9	the	the	DET
inlawrev-3479	1029	10	grade	grade	NOUN
inlawrev-3479	1029	11	of	of	ADP
inlawrev-3479	1029	12	the	the	DET
inlawrev-3479	1029	13	taxpayer	taxpayer	NOUN
inlawrev-3479	1029	14	's	's	PART
inlawrev-3479	1029	15	building	building	NOUN
inlawrev-3479	1029	16	from	from	ADP
inlawrev-3479	1029	17	a	a	DET
inlawrev-3479	1029	18	"	"	PUNCT
inlawrev-3479	1029	19	c	c	NOUN
inlawrev-3479	1029	20	"	"	PUNCT
inlawrev-3479	1029	21	to	to	ADP
inlawrev-3479	1029	22	a	a	DET
inlawrev-3479	1029	23	"	"	PUNCT
inlawrev-3479	1029	24	b	b	NOUN
inlawrev-3479	1029	25	"	"	PUNCT
inlawrev-3479	1029	26	because	because	SCONJ
inlawrev-3479	1029	27	the	the	DET
inlawrev-3479	1029	28	taxpayer	taxpayer	NOUN
inlawrev-3479	1029	29	used	use	VERB
inlawrev-3479	1029	30	above	above	ADP
inlawrev-3479	1029	31	-	-	PUNCT
inlawrev-3479	1029	32	average	average	NOUN
inlawrev-3479	1029	33	materials	material	NOUN
inlawrev-3479	1029	34	in	in	ADP
inlawrev-3479	1029	35	the	the	DET
inlawrev-3479	1029	36	building	building	NOUN
inlawrev-3479	1029	37	.	.	PUNCT
inlawrev-3479	1030	1	359	359	NUM
inlawrev-3479	1031	1	the	the	DET
inlawrev-3479	1031	2	tax	tax	NOUN
inlawrev-3479	1031	3	court	court	NOUN
inlawrev-3479	1031	4	noted	note	VERB
inlawrev-3479	1031	5	that	that	SCONJ
inlawrev-3479	1031	6	"	"	PUNCT
inlawrev-3479	1031	7	slight	slight	ADJ
inlawrev-3479	1031	8	additions	addition	NOUN
inlawrev-3479	1031	9	to	to	ADP
inlawrev-3479	1031	10	the	the	DET
inlawrev-3479	1031	11	basic	basic	ADJ
inlawrev-3479	1031	12	kit	kit	NOUN
inlawrev-3479	1031	13	model	model	NOUN
inlawrev-3479	1031	14	can	can	AUX
inlawrev-3479	1031	15	be	be	AUX
inlawrev-3479	1031	16	accounted	account	VERB
inlawrev-3479	1031	17	for	for	ADP
inlawrev-3479	1031	18	by	by	ADP
inlawrev-3479	1031	19	simply	simply	ADV
inlawrev-3479	1031	20	raising	raise	VERB
inlawrev-3479	1031	21	the	the	DET
inlawrev-3479	1031	22	grade	grade	NOUN
inlawrev-3479	1031	23	.	.	PUNCT
inlawrev-3479	1031	24	.	.	PUNCT
inlawrev-3479	1031	25	.	.	PUNCT
inlawrev-3479	1032	1	because	because	SCONJ
inlawrev-3479	1032	2	none	none	NOUN
inlawrev-3479	1032	3	of	of	ADP
inlawrev-3479	1032	4	the	the	DET
inlawrev-3479	1032	5	variations	variation	NOUN
inlawrev-3479	1032	6	affects	affect	VERB
inlawrev-3479	1032	7	the	the	DET
inlawrev-3479	1032	8	actual	actual	ADJ
inlawrev-3479	1032	9	structure	structure	NOUN
inlawrev-3479	1032	10	of	of	ADP
inlawrev-3479	1032	11	the	the	DET
inlawrev-3479	1032	12	building	building	NOUN
inlawrev-3479	1032	13	itself	itself	PRON
inlawrev-3479	1032	14	.	.	PUNCT
inlawrev-3479	1032	15	"	"	PUNCT
inlawrev-3479	1033	1	360	360	NUM
inlawrev-3479	1033	2	however	however	ADV
inlawrev-3479	1033	3	,	,	PUNCT
inlawrev-3479	1033	4	the	the	DET
inlawrev-3479	1033	5	court	court	NOUN
inlawrev-3479	1033	6	advised	advise	VERB
inlawrev-3479	1033	7	that	that	SCONJ
inlawrev-3479	1033	8	"	"	PUNCT
inlawrev-3479	1033	9	[	[	X
inlawrev-3479	1033	10	a	a	X
inlawrev-3479	1033	11	]	]	X
inlawrev-3479	1033	12	kit	kit	NOUN
inlawrev-3479	1033	13	building	building	NOUN
inlawrev-3479	1033	14	can	can	AUX
inlawrev-3479	1033	15	.	.	PUNCT
inlawrev-3479	1033	16	.	.	PUNCT
inlawrev-3479	1033	17	.	.	PUNCT
inlawrev-3479	1034	1	lose	lose	VERB
inlawrev-3479	1034	2	its	its	PRON
inlawrev-3479	1034	3	status	status	NOUN
inlawrev-3479	1034	4	as	as	ADP
inlawrev-3479	1034	5	such	such	ADJ
inlawrev-3479	1034	6	if	if	SCONJ
inlawrev-3479	1034	7	it	it	PRON
inlawrev-3479	1034	8	displays	display	VERB
inlawrev-3479	1034	9	such	such	ADJ
inlawrev-3479	1034	10	extant	extant	ADJ
inlawrev-3479	1034	11	characteristics	characteristic	NOUN
inlawrev-3479	1034	12	that	that	SCONJ
inlawrev-3479	1034	13	the	the	DET
inlawrev-3479	1034	14	structure	structure	NOUN
inlawrev-3479	1034	15	could	could	AUX
inlawrev-3479	1034	16	no	no	ADV
inlawrev-3479	1034	17	longer	long	ADV
inlawrev-3479	1034	18	be	be	AUX
inlawrev-3479	1034	19	considered	consider	VERB
inlawrev-3479	1034	20	economical	economical	ADJ
inlawrev-3479	1034	21	.	.	PUNCT
inlawrev-3479	1034	22	"	"	PUNCT
inlawrev-3479	1035	1	361	361	NUM
inlawrev-3479	1035	2	351	351	NUM
inlawrev-3479	1035	3	.	.	PUNCT
inlawrev-3479	1036	1	see	see	VERB
inlawrev-3479	1036	2	i	i	PROPN
inlawrev-3479	1036	3	d	d	PROPN
inlawrev-3479	1036	4	,	,	PUNCT
inlawrev-3479	1036	5	352	352	NUM
inlawrev-3479	1036	6	.	.	NOUN
inlawrev-3479	1036	7	702	702	NUM
inlawrev-3479	1036	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1036	9	706	706	NUM
inlawrev-3479	1036	10	(	(	PUNCT
inlawrev-3479	1036	11	ind	ind	NOUN
inlawrev-3479	1036	12	.	.	PUNCT
inlawrev-3479	1036	13	1998	1998	NUM
inlawrev-3479	1036	14	)	)	PUNCT
inlawrev-3479	1036	15	.	.	PUNCT
inlawrev-3479	1037	1	353	353	NUM
inlawrev-3479	1037	2	.	.	PUNCT
inlawrev-3479	1038	1	see	see	VERB
inlawrev-3479	1038	2	i	i	PRON
inlawrev-3479	1038	3	d.	d.	PROPN
inlawrev-3479	1038	4	at	at	ADP
inlawrev-3479	1038	5	707	707	NUM
inlawrev-3479	1038	6	.	.	PUNCT
inlawrev-3479	1039	1	354	354	NUM
inlawrev-3479	1039	2	.	.	PUNCT
inlawrev-3479	1040	1	see	see	VERB
inlawrev-3479	1040	2	i	i	PRON
inlawrev-3479	1040	3	d.	d.	PROPN
inlawrev-3479	1040	4	in	in	ADP
inlawrev-3479	1040	5	alcoils	alcoil	NOUN
inlawrev-3479	1040	6	the	the	DET
inlawrev-3479	1040	7	tax	tax	NOUN
inlawrev-3479	1040	8	court	court	NOUN
inlawrev-3479	1040	9	noted	note	VERB
inlawrev-3479	1040	10	:	:	PUNCT
inlawrev-3479	1040	11	these	these	DET
inlawrev-3479	1040	12	cases	case	NOUN
inlawrev-3479	1040	13	are	be	AUX
inlawrev-3479	1040	14	not	not	PART
inlawrev-3479	1040	15	to	to	PART
inlawrev-3479	1040	16	be	be	AUX
inlawrev-3479	1040	17	confused	confuse	VERB
inlawrev-3479	1040	18	with	with	ADP
inlawrev-3479	1040	19	[	[	X
inlawrev-3479	1040	20	indiana	indiana	PROPN
inlawrev-3479	1040	21	code	code	PROPN
inlawrev-3479	1040	22	section	section	NOUN
inlawrev-3479	1040	23	]	]	PUNCT
inlawrev-3479	1040	24	6	6	NUM
inlawrev-3479	1040	25	-	-	SYM
inlawrev-3479	1040	26	1.1	1.1	NUM
inlawrev-3479	1040	27	-	-	SYM
inlawrev-3479	1040	28	1	1	NUM
inlawrev-3479	1040	29	5	5	NUM
inlawrev-3479	1040	30	-	-	SYM
inlawrev-3479	1040	31	4(e	4(e	NUM
inlawrev-3479	1040	32	)	)	PUNCT
inlawrev-3479	1040	33	(	(	PUNCT
inlawrev-3479	1040	34	1	1	NUM
inlawrev-3479	1040	35	)	)	PUNCT
inlawrev-3479	1040	36	,	,	PUNCT
inlawrev-3479	1040	37	which	which	PRON
inlawrev-3479	1040	38	states	state	VERB
inlawrev-3479	1040	39	that	that	SCONJ
inlawrev-3479	1040	40	a	a	DET
inlawrev-3479	1040	41	failure	failure	NOUN
inlawrev-3479	1040	42	by	by	ADP
inlawrev-3479	1040	43	the	the	DET
inlawrev-3479	1040	44	[	[	X
inlawrev-3479	1040	45	isbtc	isbtc	NOUN
inlawrev-3479	1040	46	]	]	PUNCT
inlawrev-3479	1040	47	,	,	PUNCT
inlawrev-3479	1040	48	not	not	PART
inlawrev-3479	1040	49	the	the	DET
inlawrev-3479	1040	50	[	[	X
inlawrev-3479	1040	51	board	board	NOUN
inlawrev-3479	1040	52	of	of	ADP
inlawrev-3479	1040	53	review	review	NOUN
inlawrev-3479	1040	54	]	]	PUNCT
inlawrev-3479	1040	55	,	,	PUNCT
inlawrev-3479	1040	56	to	to	PART
inlawrev-3479	1040	57	act	act	VERB
inlawrev-3479	1040	58	upon	upon	SCONJ
inlawrev-3479	1040	59	the	the	DET
inlawrev-3479	1040	60	determination	determination	NOUN
inlawrev-3479	1040	61	within	within	ADP
inlawrev-3479	1040	62	1	1	NUM
inlawrev-3479	1040	63	80	80	NUM
inlawrev-3479	1040	64	days	day	NOUN
inlawrev-3479	1040	65	shall	shall	AUX
inlawrev-3479	1040	66	be	be	AUX
inlawrev-3479	1040	67	treated	treat	VERB
inlawrev-3479	1040	68	as	as	ADP
inlawrev-3479	1040	69	a	a	DET
inlawrev-3479	1040	70	final	final	ADJ
inlawrev-3479	1040	71	determination	determination	NOUN
inlawrev-3479	1040	72	.	.	PUNCT
inlawrev-3479	1041	1	in	in	ADP
inlawrev-3479	1041	2	these	these	DET
inlawrev-3479	1041	3	cases	case	NOUN
inlawrev-3479	1041	4	,	,	PUNCT
inlawrev-3479	1041	5	this	this	DET
inlawrev-3479	1041	6	court	court	NOUN
inlawrev-3479	1041	7	possessesjurisdiction	possessesjurisdiction	NOUN
inlawrev-3479	1041	8	,	,	PUNCT
inlawrev-3479	1041	9	since	since	SCONJ
inlawrev-3479	1041	10	the	the	DET
inlawrev-3479	1041	11	statute	statute	NOUN
inlawrev-3479	1041	12	treats	treat	VERB
inlawrev-3479	1041	13	the	the	DET
inlawrev-3479	1041	14	[	[	X
inlawrev-3479	1041	15	isbtcj	isbtcj	X
inlawrev-3479	1041	16	s	s	X
inlawrev-3479	1041	17	inaction	inaction	NOUN
inlawrev-3479	1041	18	as	as	ADP
inlawrev-3479	1041	19	a	a	DET
inlawrev-3479	1041	20	final	final	ADJ
inlawrev-3479	1041	21	assessment	assessment	NOUN
inlawrev-3479	1041	22	determination	determination	NOUN
inlawrev-3479	1041	23	.	.	PUNCT
inlawrev-3479	1042	1	alcoils	alcoils	PROPN
inlawrev-3479	1042	2	,	,	PUNCT
inlawrev-3479	1042	3	inc	inc	PROPN
inlawrev-3479	1042	4	.	.	PROPN
inlawrev-3479	1043	1	v.	v.	ADP
inlawrev-3479	1043	2	state	state	PROPN
inlawrev-3479	1043	3	bd	bd	PROPN
inlawrev-3479	1043	4	.	.	PROPN
inlawrev-3479	1043	5	oftax	oftax	PROPN
inlawrev-3479	1043	6	comm'rs	comm'rs	PROPN
inlawrev-3479	1043	7	,	,	PUNCT
inlawrev-3479	1043	8	727	727	NUM
inlawrev-3479	1043	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1043	10	795	795	NUM
inlawrev-3479	1043	11	,	,	PUNCT
inlawrev-3479	1043	12	799	799	NUM
inlawrev-3479	1043	13	,	,	PUNCT
inlawrev-3479	1043	14	n.6	n.6	X
inlawrev-3479	1043	15	(	(	PUNCT
inlawrev-3479	1043	16	ind	ind	NOUN
inlawrev-3479	1043	17	.	.	PUNCT
inlawrev-3479	1044	1	tax	tax	PROPN
inlawrev-3479	1044	2	ct	ct	PROPN
inlawrev-3479	1044	3	.	.	PROPN
inlawrev-3479	1044	4	2000	2000	NUM
inlawrev-3479	1044	5	)	)	PUNCT
inlawrev-3479	1044	6	.	.	PUNCT
inlawrev-3479	1045	1	355	355	NUM
inlawrev-3479	1045	2	.	.	PUNCT
inlawrev-3479	1046	1	see	see	VERB
inlawrev-3479	1046	2	alcoils	alcoil	NOUN
inlawrev-3479	1046	3	,	,	PUNCT
inlawrev-3479	1046	4	inc	inc	PROPN
inlawrev-3479	1046	5	.	.	PROPN
inlawrev-3479	1046	6	,	,	PUNCT
inlawrev-3479	1046	7	727	727	NUM
inlawrev-3479	1046	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1046	9	at	at	ADP
inlawrev-3479	1046	10	799	799	NUM
inlawrev-3479	1046	11	.	.	PUNCT
inlawrev-3479	1047	1	356	356	NUM
inlawrev-3479	1047	2	.	.	PUNCT
inlawrev-3479	1048	1	see	see	VERB
inlawrev-3479	1048	2	i	i	PRON
inlawrev-3479	1048	3	d.	d.	PROPN
inlawrev-3479	1048	4	357	357	NUM
inlawrev-3479	1048	5	.	.	PUNCT
inlawrev-3479	1049	1	i	i	PRON
inlawrev-3479	1049	2	d	d	PROPN
inlawrev-3479	1049	3	at	at	ADP
inlawrev-3479	1049	4	800	800	NUM
inlawrev-3479	1049	5	.	.	PUNCT
inlawrev-3479	1050	1	see	see	VERB
inlawrev-3479	1050	2	also	also	ADV
inlawrev-3479	1050	3	ind	ind	PROPN
inlawrev-3479	1050	4	.	.	PUNCT
inlawrev-3479	1051	1	admin	admin	PROPN
inlawrev-3479	1051	2	.	.	PUNCT
inlawrev-3479	1051	3	code	code	PROPN
inlawrev-3479	1051	4	tit	tit	PROPN
inlawrev-3479	1051	5	.	.	PUNCT
inlawrev-3479	1052	1	50	50	NUM
inlawrev-3479	1052	2	,	,	PUNCT
inlawrev-3479	1052	3	r.	r.	NOUN
inlawrev-3479	1052	4	2.2	2.2	NUM
inlawrev-3479	1052	5	-	-	SYM
inlawrev-3479	1052	6	10	10	NUM
inlawrev-3479	1052	7	-	-	PUNCT
inlawrev-3479	1052	8	3(a)(3	3(a)(3	NUM
inlawrev-3479	1052	9	)	)	PUNCT
inlawrev-3479	1052	10	(	(	PUNCT
inlawrev-3479	1052	11	1996	1996	NUM
inlawrev-3479	1052	12	)	)	PUNCT
inlawrev-3479	1052	13	.	.	PUNCT
inlawrev-3479	1053	1	358	358	NUM
inlawrev-3479	1053	2	.	.	PUNCT
inlawrev-3479	1054	1	alcoils	alcoils	PROPN
inlawrev-3479	1054	2	,	,	PUNCT
inlawrev-3479	1054	3	inc	inc	PROPN
inlawrev-3479	1054	4	.	.	PROPN
inlawrev-3479	1054	5	,	,	PUNCT
inlawrev-3479	1054	6	727	727	NUM
inlawrev-3479	1054	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1054	8	at	at	ADP
inlawrev-3479	1054	9	800	800	NUM
inlawrev-3479	1054	10	.	.	PUNCT
inlawrev-3479	1055	1	see	see	VERB
inlawrev-3479	1055	2	also	also	ADV
inlawrev-3479	1055	3	ind	ind	PROPN
inlawrev-3479	1055	4	.	.	PUNCT
inlawrev-3479	1056	1	admin	admin	PROPN
inlawrev-3479	1056	2	.	.	PUNCT
inlawrev-3479	1057	1	code	code	PROPN
inlawrev-3479	1057	2	,	,	PUNCT
inlawrev-3479	1057	3	tit	tit	NOUN
inlawrev-3479	1057	4	.	.	PROPN
inlawrev-3479	1057	5	50	50	NUM
inlawrev-3479	1057	6	,	,	PUNCT
inlawrev-3479	1057	7	r.	r.	NOUN
inlawrev-3479	1057	8	2.2	2.2	NUM
inlawrev-3479	1057	9	-	-	SYM
inlawrev-3479	1057	10	10	10	NUM
inlawrev-3479	1057	11	-	-	PUNCT
inlawrev-3479	1057	12	3(a)(3	3(a)(3	NUM
inlawrev-3479	1057	13	)	)	PUNCT
inlawrev-3479	1057	14	(	(	PUNCT
inlawrev-3479	1057	15	1996	1996	NUM
inlawrev-3479	1057	16	)	)	PUNCT
inlawrev-3479	1057	17	.	.	PUNCT
inlawrev-3479	1058	1	359	359	X
inlawrev-3479	1058	2	.	.	PUNCT
inlawrev-3479	1059	1	see	see	VERB
inlawrev-3479	1059	2	alcoils	alcoil	NOUN
inlawrev-3479	1059	3	,	,	PUNCT
inlawrev-3479	1059	4	inc	inc	PROPN
inlawrev-3479	1059	5	.	.	PROPN
inlawrev-3479	1059	6	,	,	PUNCT
inlawrev-3479	1059	7	727	727	NUM
inlawrev-3479	1059	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1059	9	at	at	ADP
inlawrev-3479	1059	10	800	800	NUM
inlawrev-3479	1059	11	.	.	PUNCT
inlawrev-3479	1059	12	360	360	NUM
inlawrev-3479	1059	13	.	.	PUNCT
inlawrev-3479	1060	1	i	i	PRON
inlawrev-3479	1060	2	d	d	NOUN
inlawrev-3479	1060	3	361	361	NUM
inlawrev-3479	1060	4	.	.	PUNCT
inlawrev-3479	1061	1	i	i	PRON
inlawrev-3479	1061	2	d	d	PROPN
inlawrev-3479	1061	3	1036	1036	NUM
inlawrev-3479	1061	4	indiana	indiana	PROPN
inlawrev-3479	1061	5	law	law	PROPN
inlawrev-3479	1061	6	review	review	NOUN
inlawrev-3479	1062	1	[	[	X
inlawrev-3479	1062	2	vol	vol	NOUN
inlawrev-3479	1062	3	.	.	PUNCT
inlawrev-3479	1063	1	34:1003	34:1003	NUM
inlawrev-3479	1063	2	after	after	ADP
inlawrev-3479	1063	3	considering	consider	VERB
inlawrev-3479	1063	4	the	the	DET
inlawrev-3479	1063	5	proffered	proffered	ADJ
inlawrev-3479	1063	6	evidence	evidence	NOUN
inlawrev-3479	1063	7	,	,	PUNCT
inlawrev-3479	1063	8	the	the	DET
inlawrev-3479	1063	9	tax	tax	NOUN
inlawrev-3479	1063	10	court	court	NOUN
inlawrev-3479	1063	11	found	find	VERB
inlawrev-3479	1063	12	that	that	SCONJ
inlawrev-3479	1063	13	the	the	DET
inlawrev-3479	1063	14	taxpayer	taxpayer	NOUN
inlawrev-3479	1063	15	's	's	PART
inlawrev-3479	1063	16	evidence	evidence	NOUN
inlawrev-3479	1063	17	was	be	AUX
inlawrev-3479	1063	18	insufficient	insufficient	ADJ
inlawrev-3479	1063	19	to	to	PART
inlawrev-3479	1063	20	overcome	overcome	VERB
inlawrev-3479	1063	21	the	the	DET
inlawrev-3479	1063	22	isbtc	isbtc	NOUN
inlawrev-3479	1063	23	's	's	PART
inlawrev-3479	1063	24	final	final	ADJ
inlawrev-3479	1063	25	determination	determination	NOUN
inlawrev-3479	1063	26	on	on	ADP
inlawrev-3479	1063	27	the	the	DET
inlawrev-3479	1063	28	issue	issue	NOUN
inlawrev-3479	1063	29	.	.	PUNCT
inlawrev-3479	1064	1	362	362	NUM
inlawrev-3479	1064	2	the	the	DET
inlawrev-3479	1064	3	court	court	NOUN
inlawrev-3479	1064	4	stated	state	VERB
inlawrev-3479	1064	5	:	:	PUNCT
inlawrev-3479	1064	6	where	where	SCONJ
inlawrev-3479	1064	7	a	a	DET
inlawrev-3479	1064	8	taxpayer	taxpayer	NOUN
inlawrev-3479	1064	9	alleges	allege	VERB
inlawrev-3479	1064	10	that	that	SCONJ
inlawrev-3479	1064	11	its	its	PRON
inlawrev-3479	1064	12	building	building	NOUN
inlawrev-3479	1064	13	qualifies	qualify	VERB
inlawrev-3479	1064	14	for	for	ADP
inlawrev-3479	1064	15	the	the	DET
inlawrev-3479	1064	16	kit	kit	NOUN
inlawrev-3479	1064	17	adjustment	adjustment	NOUN
inlawrev-3479	1064	18	,	,	PUNCT
inlawrev-3479	1064	19	the	the	DET
inlawrev-3479	1064	20	allegation	allegation	NOUN
inlawrev-3479	1064	21	itself	itself	PRON
inlawrev-3479	1064	22	.	.	PUNCT
inlawrev-3479	1064	23	.	.	PUNCT
inlawrev-3479	1064	24	.	.	PUNCT
inlawrev-3479	1065	1	puts	put	VERB
inlawrev-3479	1065	2	the	the	DET
inlawrev-3479	1065	3	grade	grade	NOUN
inlawrev-3479	1065	4	assigned	assign	VERB
inlawrev-3479	1065	5	to	to	ADP
inlawrev-3479	1065	6	the	the	DET
inlawrev-3479	1065	7	building	building	NOUN
inlawrev-3479	1065	8	at	at	ADP
inlawrev-3479	1065	9	issue	issue	NOUN
inlawrev-3479	1065	10	.	.	PUNCT
inlawrev-3479	1066	1	consequently	consequently	ADV
inlawrev-3479	1066	2	,	,	PUNCT
inlawrev-3479	1066	3	it	it	PRON
inlawrev-3479	1066	4	would	would	AUX
inlawrev-3479	1066	5	be	be	AUX
inlawrev-3479	1066	6	nonsensical	nonsensical	ADJ
inlawrev-3479	1066	7	to	to	PART
inlawrev-3479	1066	8	refuse	refuse	VERB
inlawrev-3479	1066	9	to	to	PART
inlawrev-3479	1066	10	allow	allow	VERB
inlawrev-3479	1066	11	the	the	DET
inlawrev-3479	1066	12	[	[	X
inlawrev-3479	1066	13	isbtc	isbtc	NOUN
inlawrev-3479	1066	14	]	]	PUNCT
inlawrev-3479	1066	15	to	to	PART
inlawrev-3479	1066	16	adjust	adjust	VERB
inlawrev-3479	1066	17	the	the	DET
inlawrev-3479	1066	18	grade	grade	NOUN
inlawrev-3479	1066	19	of	of	ADP
inlawrev-3479	1066	20	the	the	DET
inlawrev-3479	1066	21	buildings	building	NOUN
inlawrev-3479	1066	22	if	if	SCONJ
inlawrev-3479	1066	23	the	the	DET
inlawrev-3479	1066	24	kit	kit	NOUN
inlawrev-3479	1066	25	adjustment	adjustment	NOUN
inlawrev-3479	1066	26	is	be	AUX
inlawrev-3479	1066	27	deemed	deem	VERB
inlawrev-3479	1066	28	to	to	PART
inlawrev-3479	1066	29	be	be	AUX
inlawrev-3479	1066	30	warranted	warrant	VERB
inlawrev-3479	1066	31	.	.	PUNCT
inlawrev-3479	1067	1	"363	"363	PUNCT
inlawrev-3479	1068	1	the	the	DET
inlawrev-3479	1068	2	tax	tax	NOUN
inlawrev-3479	1068	3	court	court	NOUN
inlawrev-3479	1068	4	concluded	conclude	VERB
inlawrev-3479	1068	5	that	that	SCONJ
inlawrev-3479	1068	6	the	the	DET
inlawrev-3479	1068	7	isbtc	isbtc	NOUN
inlawrev-3479	1068	8	awarded	award	VERB
inlawrev-3479	1068	9	the	the	DET
inlawrev-3479	1068	10	kit	kit	NOUN
inlawrev-3479	1068	11	adjustment	adjustment	NOUN
inlawrev-3479	1068	12	and	and	CCONJ
inlawrev-3479	1068	13	raised	raise	VERB
inlawrev-3479	1068	14	the	the	DET
inlawrev-3479	1068	15	grade	grade	NOUN
inlawrev-3479	1068	16	to	to	PART
inlawrev-3479	1068	17	compensate	compensate	VERB
inlawrev-3479	1068	18	for	for	ADP
inlawrev-3479	1068	19	modifications	modification	NOUN
inlawrev-3479	1068	20	.	.	PUNCT
inlawrev-3479	1069	1	364	364	NUM
inlawrev-3479	1069	2	the	the	DET
inlawrev-3479	1069	3	tax	tax	NOUN
inlawrev-3479	1069	4	court	court	NOUN
inlawrev-3479	1069	5	found	find	VERB
inlawrev-3479	1069	6	that	that	SCONJ
inlawrev-3479	1069	7	the	the	DET
inlawrev-3479	1069	8	taxpayerwas	taxpayerwas	NOUN
inlawrev-3479	1069	9	required	require	VERB
inlawrev-3479	1069	10	to	to	PART
inlawrev-3479	1069	11	present	present	VERB
inlawrev-3479	1069	12	probative	probative	ADJ
inlawrev-3479	1069	13	evidence	evidence	NOUN
inlawrev-3479	1069	14	in	in	ADP
inlawrev-3479	1069	15	support	support	NOUN
inlawrev-3479	1069	16	ofthis	ofthi	VERB
inlawrev-3479	1069	17	contention	contention	NOUN
inlawrev-3479	1069	18	,	,	PUNCT
inlawrev-3479	1069	19	but	but	CCONJ
inlawrev-3479	1069	20	failed	fail	VERB
inlawrev-3479	1069	21	to	to	PART
inlawrev-3479	1069	22	do	do	VERB
inlawrev-3479	1069	23	so	so	ADV
inlawrev-3479	1069	24	.	.	PUNCT
inlawrev-3479	1070	1	365	365	NUM
inlawrev-3479	1070	2	thus	thus	ADV
inlawrev-3479	1070	3	,	,	PUNCT
inlawrev-3479	1070	4	the	the	DET
inlawrev-3479	1070	5	tax	tax	NOUN
inlawrev-3479	1070	6	court	court	NOUN
inlawrev-3479	1070	7	upheld	uphold	VERB
inlawrev-3479	1070	8	the	the	DET
inlawrev-3479	1070	9	isbtc	isbtc	NOUN
inlawrev-3479	1070	10	's	's	PART
inlawrev-3479	1070	11	final	final	ADJ
inlawrev-3479	1070	12	determination	determination	NOUN
inlawrev-3479	1070	13	on	on	ADP
inlawrev-3479	1070	14	the	the	DET
inlawrev-3479	1070	15	issue	issue	NOUN
inlawrev-3479	1070	16	of	of	ADP
inlawrev-3479	1070	17	grade	grade	NOUN
inlawrev-3479	1070	18	.	.	PUNCT
inlawrev-3479	1071	1	366	366	NUM
inlawrev-3479	1071	2	next	next	ADJ
inlawrev-3479	1071	3	,	,	PUNCT
inlawrev-3479	1071	4	the	the	DET
inlawrev-3479	1071	5	tax	tax	NOUN
inlawrev-3479	1071	6	court	court	NOUN
inlawrev-3479	1071	7	addressed	address	VERB
inlawrev-3479	1071	8	whether	whether	SCONJ
inlawrev-3479	1071	9	the	the	DET
inlawrev-3479	1071	10	isbtc	isbtc	NOUN
inlawrev-3479	1071	11	erred	err	VERB
inlawrev-3479	1071	12	when	when	SCONJ
inlawrev-3479	1071	13	it	it	PRON
inlawrev-3479	1071	14	denied	deny	VERB
inlawrev-3479	1071	15	the	the	DET
inlawrev-3479	1071	16	taxpayer	taxpayer	NOUN
inlawrev-3479	1071	17	an	an	DET
inlawrev-3479	1071	18	obsolescence	obsolescence	NOUN
inlawrev-3479	1071	19	factor	factor	NOUN
inlawrev-3479	1071	20	comparable	comparable	ADJ
inlawrev-3479	1071	21	to	to	ADP
inlawrev-3479	1071	22	the	the	DET
inlawrev-3479	1071	23	obsolescence	obsolescence	NOUN
inlawrev-3479	1071	24	factor	factor	NOUN
inlawrev-3479	1071	25	allowed	allow	VERB
inlawrev-3479	1071	26	for	for	ADP
inlawrev-3479	1071	27	an	an	DET
inlawrev-3479	1071	28	allegedly	allegedly	ADV
inlawrev-3479	1071	29	similar	similar	ADJ
inlawrev-3479	1071	30	property	property	NOUN
inlawrev-3479	1071	31	.	.	PUNCT
inlawrev-3479	1072	1	367	367	NUM
inlawrev-3479	1073	1	the	the	DET
inlawrev-3479	1073	2	court	court	NOUN
inlawrev-3479	1073	3	considered	consider	VERB
inlawrev-3479	1073	4	the	the	DET
inlawrev-3479	1073	5	taxpayer	taxpayer	NOUN
inlawrev-3479	1073	6	's	's	PART
inlawrev-3479	1073	7	claims	claim	NOUN
inlawrev-3479	1073	8	and	and	CCONJ
inlawrev-3479	1073	9	indicated	indicate	VERB
inlawrev-3479	1073	10	that	that	SCONJ
inlawrev-3479	1073	11	"	"	PUNCT
inlawrev-3479	1073	12	bare	bare	ADJ
inlawrev-3479	1073	13	allegations	allegation	NOUN
inlawrev-3479	1073	14	"	"	PUNCT
inlawrev-3479	1073	15	do	do	AUX
inlawrev-3479	1073	16	not	not	PART
inlawrev-3479	1073	17	constitute	constitute	VERB
inlawrev-3479	1073	18	the	the	DET
inlawrev-3479	1073	19	prima	prima	PROPN
inlawrev-3479	1073	20	facie	facie	NOUN
inlawrev-3479	1073	21	case	case	NOUN
inlawrev-3479	1073	22	needed	need	VERB
inlawrev-3479	1073	23	to	to	PART
inlawrev-3479	1073	24	trigger	trigger	VERB
inlawrev-3479	1073	25	the	the	DET
inlawrev-3479	1073	26	isbtc	isbtc	NOUN
inlawrev-3479	1073	27	's	's	PART
inlawrev-3479	1073	28	duty	duty	NOUN
inlawrev-3479	1073	29	to	to	PART
inlawrev-3479	1073	30	refute	refute	VERB
inlawrev-3479	1073	31	the	the	DET
inlawrev-3479	1073	32	taxpayer	taxpayer	NOUN
inlawrev-3479	1073	33	's	's	PART
inlawrev-3479	1073	34	evidence.368	evidence.368	ADP
inlawrev-3479	1073	35	the	the	DET
inlawrev-3479	1073	36	court	court	NOUN
inlawrev-3479	1073	37	stated	state	VERB
inlawrev-3479	1073	38	that	that	SCONJ
inlawrev-3479	1073	39	"	"	PUNCT
inlawrev-3479	1073	40	[	[	X
inlawrev-3479	1073	41	a	a	X
inlawrev-3479	1073	42	]	]	X
inlawrev-3479	1073	43	taxpayer	taxpayer	NOUN
inlawrev-3479	1073	44	who	who	PRON
inlawrev-3479	1073	45	does	do	AUX
inlawrev-3479	1073	46	not	not	PART
inlawrev-3479	1073	47	present	present	VERB
inlawrev-3479	1073	48	evidence	evidence	NOUN
inlawrev-3479	1073	49	of	of	ADP
inlawrev-3479	1073	50	similar	similar	ADJ
inlawrev-3479	1073	51	properties	property	NOUN
inlawrev-3479	1073	52	assessed	assess	VERB
inlawrev-3479	1073	53	differently	differently	ADV
inlawrev-3479	1073	54	can	can	AUX
inlawrev-3479	1073	55	not	not	PART
inlawrev-3479	1073	56	complain	complain	VERB
inlawrev-3479	1073	57	to	to	ADP
inlawrev-3479	1073	58	this	this	DET
inlawrev-3479	1073	59	court	court	NOUN
inlawrev-3479	1073	60	that	that	SCONJ
inlawrev-3479	1073	61	the	the	DET
inlawrev-3479	1073	62	state	state	NOUN
inlawrev-3479	1073	63	board	board	NOUN
inlawrev-3479	1073	64	failed	fail	VERB
inlawrev-3479	1073	65	to	to	PART
inlawrev-3479	1073	66	consider	consider	VERB
inlawrev-3479	1073	67	similar	similar	ADJ
inlawrev-3479	1073	68	properties	property	NOUN
inlawrev-3479	1073	69	.	.	PUNCT
inlawrev-3479	1073	70	"	"	PUNCT
inlawrev-3479	1074	1	369	369	NUM
inlawrev-3479	1074	2	therefore	therefore	ADV
inlawrev-3479	1074	3	,	,	PUNCT
inlawrev-3479	1074	4	the	the	DET
inlawrev-3479	1074	5	court	court	NOUN
inlawrev-3479	1074	6	concluded	conclude	VERB
inlawrev-3479	1074	7	that	that	SCONJ
inlawrev-3479	1074	8	the	the	DET
inlawrev-3479	1074	9	taxpayer	taxpayer	NOUN
inlawrev-3479	1074	10	failed	fail	VERB
inlawrev-3479	1074	11	to	to	PART
inlawrev-3479	1074	12	establish	establish	VERB
inlawrev-3479	1074	13	a	a	DET
inlawrev-3479	1074	14	prima	prima	NOUN
inlawrev-3479	1074	15	facie	facie	NOUN
inlawrev-3479	1074	16	case	case	NOUN
inlawrev-3479	1074	17	concerning	concern	VERB
inlawrev-3479	1074	18	its	its	PRON
inlawrev-3479	1074	19	relationship	relationship	NOUN
inlawrev-3479	1074	20	to	to	ADP
inlawrev-3479	1074	21	the	the	DET
inlawrev-3479	1074	22	allegedly	allegedly	ADV
inlawrev-3479	1074	23	similar	similar	ADJ
inlawrev-3479	1074	24	property	property	NOUN
inlawrev-3479	1074	25	.	.	PUNCT
inlawrev-3479	1075	1	370	370	NUM
inlawrev-3479	1075	2	finally	finally	ADV
inlawrev-3479	1075	3	,	,	PUNCT
inlawrev-3479	1075	4	the	the	DET
inlawrev-3479	1075	5	tax	tax	NOUN
inlawrev-3479	1075	6	court	court	NOUN
inlawrev-3479	1075	7	considered	consider	VERB
inlawrev-3479	1075	8	whether	whether	SCONJ
inlawrev-3479	1075	9	the	the	DET
inlawrev-3479	1075	10	isbtc	isbtc	NOUN
inlawrev-3479	1075	11	correctly	correctly	ADV
inlawrev-3479	1075	12	denied	deny	VERB
inlawrev-3479	1075	13	the	the	DET
inlawrev-3479	1075	14	taxpayer	taxpayer	NOUN
inlawrev-3479	1075	15	's	's	PART
inlawrev-3479	1075	16	request	request	NOUN
inlawrev-3479	1075	17	for	for	ADP
inlawrev-3479	1075	18	a	a	DET
inlawrev-3479	1075	19	ten	ten	NUM
inlawrev-3479	1075	20	percent	percent	NOUN
inlawrev-3479	1075	21	obsolescence	obsolescence	NOUN
inlawrev-3479	1075	22	depreciation	depreciation	NOUN
inlawrev-3479	1075	23	adjustment	adjustment	NOUN
inlawrev-3479	1075	24	after	after	SCONJ
inlawrev-3479	1075	25	the	the	DET
inlawrev-3479	1075	26	taxpayer	taxpayer	NOUN
inlawrev-3479	1075	27	identified	identify	VERB
inlawrev-3479	1075	28	forms	form	NOUN
inlawrev-3479	1075	29	ofalleged	ofallege	VERB
inlawrev-3479	1075	30	functional	functional	ADJ
inlawrev-3479	1075	31	obsolescence	obsolescence	NOUN
inlawrev-3479	1075	32	in	in	ADP
inlawrev-3479	1075	33	its	its	PRON
inlawrev-3479	1075	34	building	building	NOUN
inlawrev-3479	1075	35	.	.	PUNCT
inlawrev-3479	1076	1	371	371	NUM
inlawrev-3479	1076	2	the	the	DET
inlawrev-3479	1076	3	isbtc	isbtc	NOUN
inlawrev-3479	1076	4	did	do	AUX
inlawrev-3479	1076	5	not	not	PART
inlawrev-3479	1076	6	grant	grant	VERB
inlawrev-3479	1076	7	any	any	DET
inlawrev-3479	1076	8	obsolescence	obsolescence	NOUN
inlawrev-3479	1076	9	to	to	ADP
inlawrev-3479	1076	10	the	the	DET
inlawrev-3479	1076	11	subject	subject	NOUN
inlawrev-3479	1076	12	property.372	property.372	VERB
inlawrev-3479	1076	13	however	however	ADV
inlawrev-3479	1076	14	,	,	PUNCT
inlawrev-3479	1076	15	the	the	DET
inlawrev-3479	1076	16	tax	tax	NOUN
inlawrev-3479	1076	17	court	court	NOUN
inlawrev-3479	1076	18	found	find	VERB
inlawrev-3479	1076	19	that	that	SCONJ
inlawrev-3479	1076	20	since	since	SCONJ
inlawrev-3479	1076	21	the	the	DET
inlawrev-3479	1076	22	taxpayer	taxpayer	NOUN
inlawrev-3479	1076	23	identified	identify	VERB
inlawrev-3479	1076	24	the	the	DET
inlawrev-3479	1076	25	forms	form	NOUN
inlawrev-3479	1076	26	of	of	ADP
inlawrev-3479	1076	27	functional	functional	ADJ
inlawrev-3479	1076	28	obsolescence	obsolescence	NOUN
inlawrev-3479	1076	29	its	its	PRON
inlawrev-3479	1076	30	building	building	NOUN
inlawrev-3479	1076	31	suffered	suffer	VERB
inlawrev-3479	1076	32	,	,	PUNCT
inlawrev-3479	1076	33	it	it	PRON
inlawrev-3479	1076	34	was	be	AUX
inlawrev-3479	1076	35	entitled	entitle	VERB
inlawrev-3479	1076	36	to	to	ADP
inlawrev-3479	1076	37	a	a	DET
inlawrev-3479	1076	38	remand	remand	NOUN
inlawrev-3479	1076	39	on	on	ADP
inlawrev-3479	1076	40	the	the	DET
inlawrev-3479	1076	41	issue	issue	NOUN
inlawrev-3479	1076	42	.	.	PUNCT
inlawrev-3479	1077	1	373	373	NUM
inlawrev-3479	1077	2	the	the	DET
inlawrev-3479	1077	3	court	court	NOUN
inlawrev-3479	1077	4	instructed	instruct	VERB
inlawrev-3479	1077	5	that	that	SCONJ
inlawrev-3479	1077	6	,	,	PUNCT
inlawrev-3479	1077	7	upon	upon	SCONJ
inlawrev-3479	1077	8	remand	remand	NOUN
inlawrev-3479	1077	9	,	,	PUNCT
inlawrev-3479	1077	10	the	the	DET
inlawrev-3479	1077	11	taxpayer	taxpayer	NOUN
inlawrev-3479	1077	12	would	would	AUX
inlawrev-3479	1077	13	be	be	AUX
inlawrev-3479	1077	14	required	require	VERB
inlawrev-3479	1077	15	to	to	ADP
inlawrev-3479	1077	16	362	362	NUM
inlawrev-3479	1077	17	.	.	PUNCT
inlawrev-3479	1078	1	see	see	VERB
inlawrev-3479	1078	2	i	i	PRON
inlawrev-3479	1078	3	d.	d.	PROPN
inlawrev-3479	1078	4	363	363	NUM
inlawrev-3479	1078	5	.	.	PUNCT
inlawrev-3479	1079	1	i	i	PRON
inlawrev-3479	1079	2	d.	d.	PROPN
inlawrev-3479	1079	3	at	at	ADP
inlawrev-3479	1079	4	801	801	NUM
inlawrev-3479	1079	5	-	-	SYM
inlawrev-3479	1079	6	01	01	NUM
inlawrev-3479	1079	7	(	(	PUNCT
inlawrev-3479	1079	8	quoting	quote	VERB
inlawrev-3479	1079	9	barth	barth	PROPN
inlawrev-3479	1079	10	,	,	PUNCT
inlawrev-3479	1079	11	inc	inc	PROPN
inlawrev-3479	1079	12	.	.	PROPN
inlawrev-3479	1080	1	v.	v.	ADP
inlawrev-3479	1080	2	state	state	PROPN
inlawrev-3479	1080	3	bd	bd	PROPN
inlawrev-3479	1080	4	.	.	PROPN
inlawrev-3479	1080	5	of	of	ADP
inlawrev-3479	1080	6	tax	tax	NOUN
inlawrev-3479	1080	7	comm'rs	comm'rs	NOUN
inlawrev-3479	1080	8	,	,	PUNCT
inlawrev-3479	1080	9	699	699	NUM
inlawrev-3479	1080	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1080	11	800	800	NUM
inlawrev-3479	1080	12	,	,	PUNCT
inlawrev-3479	1080	13	807	807	NUM
inlawrev-3479	1080	14	(	(	PUNCT
inlawrev-3479	1080	15	ind	ind	NOUN
inlawrev-3479	1080	16	.	.	PUNCT
inlawrev-3479	1081	1	tax	tax	PROPN
inlawrev-3479	1081	2	ct	ct	PROPN
inlawrev-3479	1081	3	.	.	PROPN
inlawrev-3479	1081	4	1998	1998	NUM
inlawrev-3479	1081	5	)	)	PUNCT
inlawrev-3479	1081	6	)	)	PUNCT
inlawrev-3479	1081	7	.	.	PUNCT
inlawrev-3479	1082	1	364	364	NUM
inlawrev-3479	1082	2	.	.	PUNCT
inlawrev-3479	1083	1	see	see	VERB
inlawrev-3479	1083	2	i	i	PRON
inlawrev-3479	1083	3	d.	d.	PROPN
inlawrev-3479	1083	4	at	at	ADP
inlawrev-3479	1083	5	801	801	NUM
inlawrev-3479	1083	6	.	.	PUNCT
inlawrev-3479	1084	1	365	365	NUM
inlawrev-3479	1084	2	.	.	PUNCT
inlawrev-3479	1084	3	see	see	VERB
inlawrev-3479	1084	4	i	i	PRON
inlawrev-3479	1084	5	d.	d.	PROPN
inlawrev-3479	1084	6	366	366	NUM
inlawrev-3479	1084	7	.	.	PUNCT
inlawrev-3479	1085	1	see	see	VERB
inlawrev-3479	1085	2	i	i	PRON
inlawrev-3479	1085	3	d.	d.	PROPN
inlawrev-3479	1085	4	367	367	NUM
inlawrev-3479	1085	5	.	.	PUNCT
inlawrev-3479	1086	1	see	see	VERB
inlawrev-3479	1086	2	i	i	PRON
inlawrev-3479	1086	3	d.	d.	PROPN
inlawrev-3479	1086	4	368	368	NUM
inlawrev-3479	1086	5	.	.	PUNCT
inlawrev-3479	1087	1	i	i	PRON
inlawrev-3479	1087	2	d.	d.	PROPN
inlawrev-3479	1087	3	at	at	ADP
inlawrev-3479	1087	4	801	801	NUM
inlawrev-3479	1087	5	.	.	PUNCT
inlawrev-3479	1088	1	369	369	NUM
inlawrev-3479	1088	2	.	.	PUNCT
inlawrev-3479	1089	1	i	i	PRON
inlawrev-3479	1089	2	d.	d.	PROPN
inlawrev-3479	1089	3	(	(	PUNCT
inlawrev-3479	1089	4	quoting	quote	VERB
inlawrev-3479	1089	5	north	north	PROPN
inlawrev-3479	1089	6	park	park	PROPN
inlawrev-3479	1089	7	cinemas	cinemas	PROPN
inlawrev-3479	1089	8	,	,	PUNCT
inlawrev-3479	1089	9	inc	inc	PROPN
inlawrev-3479	1089	10	.	.	PROPN
inlawrev-3479	1090	1	v.	v.	ADP
inlawrev-3479	1090	2	state	state	PROPN
inlawrev-3479	1090	3	bd	bd	PROPN
inlawrev-3479	1090	4	.	.	PROPN
inlawrev-3479	1090	5	oftax	oftax	PROPN
inlawrev-3479	1090	6	comm'rs	comm'rs	PROPN
inlawrev-3479	1090	7	,	,	PUNCT
inlawrev-3479	1090	8	689	689	NUM
inlawrev-3479	1090	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1090	10	765	765	NUM
inlawrev-3479	1090	11	,	,	PUNCT
inlawrev-3479	1090	12	771	771	NUM
inlawrev-3479	1090	13	-	-	SYM
inlawrev-3479	1090	14	72	72	NUM
inlawrev-3479	1090	15	(	(	PUNCT
inlawrev-3479	1090	16	ind	ind	NOUN
inlawrev-3479	1090	17	.	.	PUNCT
inlawrev-3479	1091	1	tax	tax	PROPN
inlawrev-3479	1091	2	ct	ct	PROPN
inlawrev-3479	1091	3	.	.	PROPN
inlawrev-3479	1091	4	1997	1997	NUM
inlawrev-3479	1091	5	)	)	PUNCT
inlawrev-3479	1091	6	)	)	PUNCT
inlawrev-3479	1091	7	.	.	PUNCT
inlawrev-3479	1092	1	370	370	X
inlawrev-3479	1092	2	.	.	PUNCT
inlawrev-3479	1092	3	see	see	VERB
inlawrev-3479	1092	4	i	i	PRON
inlawrev-3479	1092	5	d.	d.	PROPN
inlawrev-3479	1092	6	371	371	NUM
inlawrev-3479	1092	7	.	.	PUNCT
inlawrev-3479	1093	1	see	see	VERB
inlawrev-3479	1093	2	i	i	PRON
inlawrev-3479	1093	3	d.	d.	PROPN
inlawrev-3479	1093	4	112	112	NUM
inlawrev-3479	1093	5	.	.	PUNCT
inlawrev-3479	1094	1	see	see	VERB
inlawrev-3479	1094	2	i	i	PRON
inlawrev-3479	1094	3	d.	d.	PROPN
inlawrev-3479	1094	4	373	373	NUM
inlawrev-3479	1094	5	.	.	PUNCT
inlawrev-3479	1095	1	see	see	VERB
inlawrev-3479	1095	2	/</.	/</.	PROPN
inlawrev-3479	1095	3	at	at	ADP
inlawrev-3479	1095	4	802	802	NUM
inlawrev-3479	1095	5	.	.	PUNCT
inlawrev-3479	1095	6	2001	2001	NUM
inlawrev-3479	1095	7	]	]	PUNCT
inlawrev-3479	1096	1	taxation	taxation	NOUN
inlawrev-3479	1096	2	1037	1037	NUM
inlawrev-3479	1096	3	"	"	PUNCT
inlawrev-3479	1096	4	identify	identify	VERB
inlawrev-3479	1096	5	,	,	PUNCT
inlawrev-3479	1096	6	quantify	quantify	ADJ
inlawrev-3479	1096	7	,	,	PUNCT
inlawrev-3479	1096	8	and	and	CCONJ
inlawrev-3479	1096	9	support	support	VERB
inlawrev-3479	1096	10	its	its	PRON
inlawrev-3479	1096	11	determination	determination	NOUN
inlawrev-3479	1096	12	offunctional	offunctional	ADJ
inlawrev-3479	1096	13	obsolescence	obsolescence	NOUN
inlawrev-3479	1096	14	with	with	ADP
inlawrev-3479	1096	15	probative	probative	ADJ
inlawrev-3479	1096	16	evidence	evidence	NOUN
inlawrev-3479	1096	17	.	.	PUNCT
inlawrev-3479	1096	18	"	"	PUNCT
inlawrev-3479	1097	1	374	374	NUM
inlawrev-3479	1097	2	the	the	DET
inlawrev-3479	1097	3	isbtc	isbtc	NOUN
inlawrev-3479	1097	4	would	would	AUX
inlawrev-3479	1097	5	then	then	ADV
inlawrev-3479	1097	6	be	be	AUX
inlawrev-3479	1097	7	required	require	VERB
inlawrev-3479	1097	8	to	to	PART
inlawrev-3479	1097	9	deal	deal	VERB
inlawrev-3479	1097	10	with	with	ADP
inlawrev-3479	1097	11	the	the	DET
inlawrev-3479	1097	12	taxpayer	taxpayer	NOUN
inlawrev-3479	1097	13	's	's	PART
inlawrev-3479	1097	14	evidence	evidence	NOUN
inlawrev-3479	1097	15	in	in	ADP
inlawrev-3479	1097	16	"	"	PUNCT
inlawrev-3479	1097	17	a	a	DET
inlawrev-3479	1097	18	meaningful	meaningful	ADJ
inlawrev-3479	1097	19	manner	manner	NOUN
inlawrev-3479	1097	20	.	.	PUNCT
inlawrev-3479	1097	21	"	"	PUNCT
inlawrev-3479	1098	1	375	375	NUM
inlawrev-3479	1098	2	8	8	NUM
inlawrev-3479	1098	3	.	.	PUNCT
inlawrev-3479	1098	4	wrc	wrc	PROPN
inlawrev-3479	1098	5	co.	co.	PROPN
inlawrev-3479	1098	6	v.	v.	ADP
inlawrev-3479	1098	7	state	state	PROPN
inlawrev-3479	1098	8	board	board	PROPN
inlawrev-3479	1098	9	of	of	ADP
inlawrev-3479	1098	10	tax	tax	NOUN
inlawrev-3479	1098	11	commissioners.376	commissioners.376	NOUN
inlawrev-3479	1098	12	—	—	PUNCT
inlawrev-3479	1098	13	wrc	wrc	PROPN
inlawrev-3479	1098	14	co.	co.	PROPN
inlawrev-3479	1098	15	(	(	PUNCT
inlawrev-3479	1098	16	taxpayer	taxpayer	PROPN
inlawrev-3479	1098	17	)	)	PUNCT
inlawrev-3479	1098	18	,	,	PUNCT
inlawrev-3479	1098	19	the	the	DET
inlawrev-3479	1098	20	owner	owner	NOUN
inlawrev-3479	1098	21	ofreal	ofreal	ADJ
inlawrev-3479	1098	22	property	property	NOUN
inlawrev-3479	1098	23	located	locate	VERB
inlawrev-3479	1098	24	in	in	ADP
inlawrev-3479	1098	25	perry	perry	PROPN
inlawrev-3479	1098	26	county	county	PROPN
inlawrev-3479	1098	27	,	,	PUNCT
inlawrev-3479	1098	28	indiana	indiana	PROPN
inlawrev-3479	1098	29	,	,	PUNCT
inlawrev-3479	1098	30	asked	ask	VERB
inlawrev-3479	1098	31	the	the	DET
inlawrev-3479	1098	32	tax	tax	NOUN
inlawrev-3479	1098	33	court	court	NOUN
inlawrev-3479	1098	34	to	to	PART
inlawrev-3479	1098	35	review	review	VERB
inlawrev-3479	1098	36	a	a	DET
inlawrev-3479	1098	37	final	final	ADJ
inlawrev-3479	1098	38	assessment	assessment	NOUN
inlawrev-3479	1098	39	determination	determination	NOUN
inlawrev-3479	1098	40	made	make	VERB
inlawrev-3479	1098	41	by	by	ADP
inlawrev-3479	1098	42	the	the	DET
inlawrev-3479	1098	43	isbtc	isbtc	NOUN
inlawrev-3479	1098	44	.	.	PUNCT
inlawrev-3479	1099	1	377	377	NUM
inlawrev-3479	1099	2	the	the	DET
inlawrev-3479	1099	3	tax	tax	NOUN
inlawrev-3479	1099	4	court	court	NOUN
inlawrev-3479	1099	5	ruled	rule	VERB
inlawrev-3479	1099	6	against	against	ADP
inlawrev-3479	1099	7	the	the	DET
inlawrev-3479	1099	8	taxpayer	taxpayer	NOUN
inlawrev-3479	1099	9	and	and	CCONJ
inlawrev-3479	1099	10	affirmed	affirm	VERB
inlawrev-3479	1099	11	the	the	DET
inlawrev-3479	1099	12	final	final	ADJ
inlawrev-3479	1099	13	assessment	assessment	NOUN
inlawrev-3479	1099	14	determination	determination	NOUN
inlawrev-3479	1099	15	of	of	ADP
inlawrev-3479	1099	16	the	the	DET
inlawrev-3479	1099	17	isbtc	isbtc	NOUN
inlawrev-3479	1099	18	.	.	PUNCT
inlawrev-3479	1100	1	378	378	NUM
inlawrev-3479	1100	2	first	first	ADV
inlawrev-3479	1100	3	,	,	PUNCT
inlawrev-3479	1100	4	the	the	DET
inlawrev-3479	1100	5	tax	tax	NOUN
inlawrev-3479	1100	6	court	court	NOUN
inlawrev-3479	1100	7	considered	consider	VERB
inlawrev-3479	1100	8	whether	whether	SCONJ
inlawrev-3479	1100	9	the	the	DET
inlawrev-3479	1100	10	isbtc	isbtc	NOUN
inlawrev-3479	1100	11	applied	apply	VERB
inlawrev-3479	1100	12	the	the	DET
inlawrev-3479	1100	13	correct	correct	ADJ
inlawrev-3479	1100	14	influence	influence	NOUN
inlawrev-3479	1100	15	factor	factor	NOUN
inlawrev-3479	1100	16	to	to	ADP
inlawrev-3479	1100	17	land	land	NOUN
inlawrev-3479	1100	18	owned	own	VERB
inlawrev-3479	1100	19	by	by	ADP
inlawrev-3479	1100	20	the	the	DET
inlawrev-3479	1100	21	taxpayer	taxpayer	NOUN
inlawrev-3479	1100	22	.	.	PUNCT
inlawrev-3479	1101	1	379	379	NUM
inlawrev-3479	1101	2	"	"	PUNCT
inlawrev-3479	1101	3	land	land	NOUN
inlawrev-3479	1101	4	values	value	NOUN
inlawrev-3479	1101	5	in	in	ADP
inlawrev-3479	1101	6	a	a	DET
inlawrev-3479	1101	7	given	give	VERB
inlawrev-3479	1101	8	neighborhood	neighborhood	NOUN
inlawrev-3479	1101	9	are	be	AUX
inlawrev-3479	1101	10	determined	determine	VERB
inlawrev-3479	1101	11	through	through	ADP
inlawrev-3479	1101	12	the	the	DET
inlawrev-3479	1101	13	application	application	NOUN
inlawrev-3479	1101	14	ofa	ofa	PROPN
inlawrev-3479	1101	15	land	land	NOUN
inlawrev-3479	1101	16	order	order	NOUN
inlawrev-3479	1101	17	.	.	PUNCT
inlawrev-3479	1101	18	"	"	PUNCT
inlawrev-3479	1102	1	380	380	NUM
inlawrev-3479	1102	2	land	land	NOUN
inlawrev-3479	1102	3	orders	order	NOUN
inlawrev-3479	1102	4	are	be	AUX
inlawrev-3479	1102	5	developed	develop	VERB
inlawrev-3479	1102	6	by	by	ADP
inlawrev-3479	1102	7	collecting	collect	VERB
inlawrev-3479	1102	8	and	and	CCONJ
inlawrev-3479	1102	9	analyzing	analyze	VERB
inlawrev-3479	1102	10	comparable	comparable	ADJ
inlawrev-3479	1102	11	sales	sale	NOUN
inlawrev-3479	1102	12	data	datum	NOUN
inlawrev-3479	1102	13	for	for	ADP
inlawrev-3479	1102	14	a	a	DET
inlawrev-3479	1102	15	neighborhood	neighborhood	NOUN
inlawrev-3479	1102	16	.	.	PUNCT
inlawrev-3479	1103	1	381	381	NUM
inlawrev-3479	1103	2	an	an	DET
inlawrev-3479	1103	3	entity	entity	NOUN
inlawrev-3479	1103	4	known	know	VERB
inlawrev-3479	1103	5	as	as	ADP
inlawrev-3479	1103	6	the	the	DET
inlawrev-3479	1103	7	county	county	NOUN
inlawrev-3479	1103	8	land	land	NOUN
inlawrev-3479	1103	9	valuation	valuation	PROPN
inlawrev-3479	1103	10	commission	commission	PROPN
inlawrev-3479	1103	11	studies	study	VERB
inlawrev-3479	1103	12	the	the	DET
inlawrev-3479	1103	13	sales	sale	NOUN
inlawrev-3479	1103	14	data	datum	NOUN
inlawrev-3479	1103	15	for	for	ADP
inlawrev-3479	1103	16	the	the	DET
inlawrev-3479	1103	17	neighborhood	neighborhood	NOUN
inlawrev-3479	1103	18	and	and	CCONJ
inlawrev-3479	1103	19	subsequently	subsequently	ADV
inlawrev-3479	1103	20	recommends	recommend	VERB
inlawrev-3479	1103	21	a	a	DET
inlawrev-3479	1103	22	range	range	NOUN
inlawrev-3479	1103	23	of	of	ADP
inlawrev-3479	1103	24	values	value	NOUN
inlawrev-3479	1103	25	for	for	ADP
inlawrev-3479	1103	26	properties	property	NOUN
inlawrev-3479	1103	27	there	there	ADV
inlawrev-3479	1103	28	.	.	PUNCT
inlawrev-3479	1104	1	382	382	NUM
inlawrev-3479	1104	2	isbtc	isbtc	NOUN
inlawrev-3479	1104	3	then	then	ADV
inlawrev-3479	1104	4	sets	set	VERB
inlawrev-3479	1104	5	the	the	DET
inlawrev-3479	1104	6	final	final	ADJ
inlawrev-3479	1104	7	values	value	NOUN
inlawrev-3479	1104	8	in	in	ADP
inlawrev-3479	1104	9	a	a	DET
inlawrev-3479	1104	10	"	"	PUNCT
inlawrev-3479	1104	11	land	land	NOUN
inlawrev-3479	1104	12	order	order	NOUN
inlawrev-3479	1104	13	.	.	PUNCT
inlawrev-3479	1104	14	"	"	PUNCT
inlawrev-3479	1105	1	383	383	NUM
inlawrev-3479	1105	2	the	the	DET
inlawrev-3479	1105	3	tax	tax	NOUN
inlawrev-3479	1105	4	court	court	NOUN
inlawrev-3479	1105	5	explained	explain	VERB
inlawrev-3479	1105	6	that	that	SCONJ
inlawrev-3479	1105	7	"	"	PUNCT
inlawrev-3479	1105	8	[	[	X
inlawrev-3479	1105	9	influence	influence	NOUN
inlawrev-3479	1105	10	factors	factor	NOUN
inlawrev-3479	1105	11	may	may	AUX
inlawrev-3479	1105	12	be	be	AUX
inlawrev-3479	1105	13	used	use	VERB
inlawrev-3479	1105	14	by	by	ADP
inlawrev-3479	1105	15	both	both	CCONJ
inlawrev-3479	1105	16	the	the	DET
inlawrev-3479	1105	17	assessor	assessor	NOUN
inlawrev-3479	1105	18	and	and	CCONJ
inlawrev-3479	1105	19	the	the	DET
inlawrev-3479	1105	20	[	[	X
inlawrev-3479	1105	21	isbtc	isbtc	X
inlawrev-3479	1105	22	]	]	PUNCT
inlawrev-3479	1105	23	to	to	PART
inlawrev-3479	1105	24	adjust	adjust	VERB
inlawrev-3479	1105	25	the	the	DET
inlawrev-3479	1105	26	values	value	NOUN
inlawrev-3479	1105	27	for	for	ADP
inlawrev-3479	1105	28	properties	property	NOUN
inlawrev-3479	1105	29	that	that	PRON
inlawrev-3479	1105	30	possess	possess	VERB
inlawrev-3479	1105	31	certain	certain	ADJ
inlawrev-3479	1105	32	features	feature	NOUN
inlawrev-3479	1105	33	that	that	PRON
inlawrev-3479	1105	34	make	make	VERB
inlawrev-3479	1105	35	those	those	DET
inlawrev-3479	1105	36	properties	property	NOUN
inlawrev-3479	1105	37	unique	unique	ADJ
inlawrev-3479	1105	38	.	.	PUNCT
inlawrev-3479	1105	39	"	"	PUNCT
inlawrev-3479	1106	1	384	384	NUM
inlawrev-3479	1106	2	it	it	PRON
inlawrev-3479	1106	3	further	far	ADV
inlawrev-3479	1106	4	found	find	VERB
inlawrev-3479	1106	5	that	that	SCONJ
inlawrev-3479	1106	6	the	the	DET
inlawrev-3479	1106	7	assessor	assessor	NOUN
inlawrev-3479	1106	8	must	must	AUX
inlawrev-3479	1106	9	identify	identify	VERB
inlawrev-3479	1106	10	deviations	deviation	NOUN
inlawrev-3479	1106	11	from	from	ADP
inlawrev-3479	1106	12	the	the	DET
inlawrev-3479	1106	13	norm	norm	NOUN
inlawrev-3479	1106	14	in	in	ADP
inlawrev-3479	1106	15	the	the	DET
inlawrev-3479	1106	16	subject	subject	ADJ
inlawrev-3479	1106	17	property	property	NOUN
inlawrev-3479	1106	18	to	to	PART
inlawrev-3479	1106	19	apply	apply	VERB
inlawrev-3479	1106	20	an	an	DET
inlawrev-3479	1106	21	influence	influence	NOUN
inlawrev-3479	1106	22	factor	factor	NOUN
inlawrev-3479	1106	23	.	.	PUNCT
inlawrev-3479	1107	1	385	385	NUM
inlawrev-3479	1108	1	"	"	PUNCT
inlawrev-3479	1108	2	these	these	DET
inlawrev-3479	1108	3	deviations	deviation	NOUN
inlawrev-3479	1108	4	are	be	AUX
inlawrev-3479	1108	5	expressed	express	VERB
inlawrev-3479	1108	6	as	as	ADP
inlawrev-3479	1108	7	a	a	DET
inlawrev-3479	1108	8	percentage	percentage	NOUN
inlawrev-3479	1108	9	that	that	PRON
inlawrev-3479	1108	10	reflects	reflect	VERB
inlawrev-3479	1108	11	the	the	DET
inlawrev-3479	1108	12	composite	composite	ADJ
inlawrev-3479	1108	13	effect	effect	NOUN
inlawrev-3479	1108	14	of	of	ADP
inlawrev-3479	1108	15	the	the	DET
inlawrev-3479	1108	16	factor	factor	NOUN
inlawrev-3479	1108	17	or	or	CCONJ
inlawrev-3479	1108	18	factors	factor	NOUN
inlawrev-3479	1108	19	that	that	PRON
inlawrev-3479	1108	20	influence	influence	VERB
inlawrev-3479	1108	21	the	the	DET
inlawrev-3479	1108	22	value	value	NOUN
inlawrev-3479	1108	23	.	.	PUNCT
inlawrev-3479	1108	24	"	"	PUNCT
inlawrev-3479	1109	1	386	386	NUM
inlawrev-3479	1109	2	the	the	DET
inlawrev-3479	1109	3	court	court	NOUN
inlawrev-3479	1109	4	also	also	ADV
inlawrev-3479	1109	5	noted	note	VERB
inlawrev-3479	1109	6	that	that	SCONJ
inlawrev-3479	1109	7	in	in	ADP
inlawrev-3479	1109	8	original	original	ADJ
inlawrev-3479	1109	9	tax	tax	NOUN
inlawrev-3479	1109	10	appeals	appeal	NOUN
inlawrev-3479	1109	11	,	,	PUNCT
inlawrev-3479	1109	12	each	each	DET
inlawrev-3479	1109	13	assessment	assessment	NOUN
inlawrev-3479	1109	14	and	and	CCONJ
inlawrev-3479	1109	15	each	each	DET
inlawrev-3479	1109	16	tax	tax	NOUN
inlawrev-3479	1109	17	year	year	NOUN
inlawrev-3479	1109	18	stands	stand	VERB
inlawrev-3479	1109	19	alone	alone	ADV
inlawrev-3479	1109	20	.	.	PUNCT
inlawrev-3479	1110	1	387	387	NUM
inlawrev-3479	1110	2	moreover	moreover	ADV
inlawrev-3479	1110	3	,	,	PUNCT
inlawrev-3479	1110	4	the	the	DET
inlawrev-3479	1110	5	court	court	NOUN
inlawrev-3479	1110	6	found	find	VERB
inlawrev-3479	1110	7	that	that	SCONJ
inlawrev-3479	1110	8	because	because	SCONJ
inlawrev-3479	1110	9	the	the	DET
inlawrev-3479	1110	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1110	11	's	's	PART
inlawrev-3479	1110	12	land	land	NOUN
inlawrev-3479	1110	13	received	receive	VERB
inlawrev-3479	1110	14	a	a	DET
inlawrev-3479	1110	15	particular	particular	ADJ
inlawrev-3479	1110	16	negative	negative	ADJ
inlawrev-3479	1110	17	influence	influence	NOUN
inlawrev-3479	1110	18	factor	factor	NOUN
inlawrev-3479	1110	19	in	in	ADP
inlawrev-3479	1110	20	one	one	NUM
inlawrev-3479	1110	21	year	year	NOUN
inlawrev-3479	1110	22	does	do	AUX
inlawrev-3479	1110	23	not	not	PART
inlawrev-3479	1110	24	necessarily	necessarily	ADV
inlawrev-3479	1110	25	indicate	indicate	VERB
inlawrev-3479	1110	26	the	the	DET
inlawrev-3479	1110	27	appropriate	appropriate	ADJ
inlawrev-3479	1110	28	influence	influence	NOUN
inlawrev-3479	1110	29	factor	factor	NOUN
inlawrev-3479	1110	30	for	for	ADP
inlawrev-3479	1110	31	a	a	DET
inlawrev-3479	1110	32	subsequent	subsequent	ADJ
inlawrev-3479	1110	33	reassessment	reassessment	NOUN
inlawrev-3479	1110	34	.	.	PUNCT
inlawrev-3479	1111	1	388	388	NUM
inlawrev-3479	1111	2	the	the	DET
inlawrev-3479	1111	3	374	374	NUM
inlawrev-3479	1111	4	.	.	PUNCT
inlawrev-3479	1112	1	i	i	PRON
inlawrev-3479	1112	2	d.	d.	PROPN
inlawrev-3479	1112	3	375	375	NUM
inlawrev-3479	1112	4	.	.	PUNCT
inlawrev-3479	1113	1	i	i	PRON
inlawrev-3479	1113	2	d.	d.	PROPN
inlawrev-3479	1113	3	376	376	NUM
inlawrev-3479	1113	4	.	.	PUNCT
inlawrev-3479	1114	1	729	729	NUM
inlawrev-3479	1114	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1114	3	1	1	NUM
inlawrev-3479	1114	4	067	067	NUM
inlawrev-3479	1114	5	(	(	PUNCT
inlawrev-3479	1114	6	ind	ind	NOUN
inlawrev-3479	1114	7	.	.	PUNCT
inlawrev-3479	1115	1	tax	tax	PROPN
inlawrev-3479	1115	2	ct	ct	PROPN
inlawrev-3479	1115	3	.	.	PROPN
inlawrev-3479	1115	4	2000	2000	NUM
inlawrev-3479	1115	5	)	)	PUNCT
inlawrev-3479	1115	6	,	,	PUNCT
inlawrev-3479	1115	7	available	available	ADJ
inlawrev-3479	1115	8	at	at	ADP
inlawrev-3479	1115	9	no	no	NOUN
inlawrev-3479	1115	10	.	.	PUNCT
inlawrev-3479	1116	1	49t1	49t1	NUM
inlawrev-3479	1116	2	0	0	NUM
inlawrev-3479	1116	3	-	-	PUNCT
inlawrev-3479	1116	4	9809	9809	NUM
inlawrev-3479	1116	5	-	-	PUNCT
inlawrev-3479	1116	6	ta1	ta1	PROPN
inlawrev-3479	1116	7	1	1	NUM
inlawrev-3479	1116	8	5	5	NUM
inlawrev-3479	1116	9	,	,	PUNCT
inlawrev-3479	1116	10	2000	2000	NUM
inlawrev-3479	1116	11	ind	ind	NOUN
inlawrev-3479	1116	12	.	.	PUNCT
inlawrev-3479	1117	1	tax	tax	NOUN
inlawrev-3479	1117	2	lexis	lexis	NOUN
inlawrev-3479	1117	3	19	19	NUM
inlawrev-3479	1117	4	,	,	PUNCT
inlawrev-3479	1117	5	at	at	ADP
inlawrev-3479	1117	6	*	*	NOUN
inlawrev-3479	1117	7	1	1	NUM
inlawrev-3479	1117	8	(	(	PUNCT
inlawrev-3479	1117	9	may	may	PROPN
inlawrev-3479	1117	10	23	23	NUM
inlawrev-3479	1117	11	,	,	PUNCT
inlawrev-3479	1117	12	2000	2000	NUM
inlawrev-3479	1117	13	)	)	PUNCT
inlawrev-3479	1117	14	.	.	PUNCT
inlawrev-3479	1118	1	377	377	NUM
inlawrev-3479	1118	2	.	.	PUNCT
inlawrev-3479	1118	3	see	see	VERB
inlawrev-3479	1118	4	i	i	PROPN
inlawrev-3479	1118	5	d.	d.	PROPN
inlawrev-3479	1118	6	at*l	at*l	PROPN
inlawrev-3479	1118	7	.	.	PROPN
inlawrev-3479	1119	1	378	378	NUM
inlawrev-3479	1119	2	.	.	PUNCT
inlawrev-3479	1120	1	see	see	VERB
inlawrev-3479	1120	2	i	i	PRON
inlawrev-3479	1120	3	d.	d.	PROPN
inlawrev-3479	1120	4	379	379	NUM
inlawrev-3479	1120	5	.	.	PUNCT
inlawrev-3479	1121	1	see	see	VERB
inlawrev-3479	1121	2	i	i	PRON
inlawrev-3479	1121	3	d.	d.	PROPN
inlawrev-3479	1121	4	at	at	ADP
inlawrev-3479	1121	5	*	*	PROPN
inlawrev-3479	1121	6	3	3	NUM
inlawrev-3479	1121	7	.	.	NOUN
inlawrev-3479	1121	8	380	380	NUM
inlawrev-3479	1121	9	.	.	PUNCT
inlawrev-3479	1122	1	i	i	PRON
inlawrev-3479	1122	2	d.	d.	PROPN
inlawrev-3479	1122	3	see	see	VERB
inlawrev-3479	1122	4	also	also	ADV
inlawrev-3479	1122	5	ind	ind	PROPN
inlawrev-3479	1122	6	.	.	PUNCT
inlawrev-3479	1123	1	admin	admin	PROPN
inlawrev-3479	1123	2	.	.	PUNCT
inlawrev-3479	1123	3	code	code	PROPN
inlawrev-3479	1123	4	tit	tit	PROPN
inlawrev-3479	1123	5	.	.	PUNCT
inlawrev-3479	1124	1	50	50	NUM
inlawrev-3479	1124	2	,	,	PUNCT
inlawrev-3479	1124	3	r.	r.	NOUN
inlawrev-3479	1124	4	2.2	2.2	NUM
inlawrev-3479	1124	5	-	-	PUNCT
inlawrev-3479	1124	6	410(a)(9	410(a)(9	NOUN
inlawrev-3479	1124	7	)	)	PUNCT
inlawrev-3479	1124	8	(	(	PUNCT
inlawrev-3479	1124	9	1996	1996	NUM
inlawrev-3479	1124	10	)	)	PUNCT
inlawrev-3479	1124	11	(	(	PUNCT
inlawrev-3479	1124	12	discussing	discuss	VERB
inlawrev-3479	1124	13	coding	code	VERB
inlawrev-3479	1124	14	for	for	ADP
inlawrev-3479	1124	15	influence	influence	NOUN
inlawrev-3479	1124	16	factors	factor	NOUN
inlawrev-3479	1124	17	)	)	PUNCT
inlawrev-3479	1124	18	.	.	PUNCT
inlawrev-3479	1125	1	381	381	X
inlawrev-3479	1125	2	.	.	PUNCT
inlawrev-3479	1126	1	see	see	VERB
inlawrev-3479	1126	2	wrc	wrc	PROPN
inlawrev-3479	1126	3	co.	co.	PROPN
inlawrev-3479	1126	4	,	,	PUNCT
inlawrev-3479	1126	5	2000	2000	NUM
inlawrev-3479	1126	6	ind	ind	NOUN
inlawrev-3479	1126	7	.	.	PUNCT
inlawrev-3479	1127	1	tax	tax	NOUN
inlawrev-3479	1127	2	lexis	lexis	NOUN
inlawrev-3479	1127	3	19	19	NUM
inlawrev-3479	1127	4	,	,	PUNCT
inlawrev-3479	1127	5	at	at	ADP
inlawrev-3479	1127	6	*	*	NOUN
inlawrev-3479	1127	7	3	3	NUM
inlawrev-3479	1127	8	;	;	PUNCT
inlawrev-3479	1127	9	see	see	VERB
inlawrev-3479	1127	10	also	also	ADV
inlawrev-3479	1127	11	ind	ind	PROPN
inlawrev-3479	1127	12	.	.	PUNCT
inlawrev-3479	1128	1	code	code	PROPN
inlawrev-3479	1128	2	§	§	PROPN
inlawrev-3479	1128	3	6	6	NUM
inlawrev-3479	1128	4	-	-	SYM
inlawrev-3479	1128	5	1.1	1.1	NUM
inlawrev-3479	1128	6	-	-	PUNCT
inlawrev-3479	1128	7	4	4	NUM
inlawrev-3479	1128	8	-	-	SYM
inlawrev-3479	1128	9	13.6	13.6	NUM
inlawrev-3479	1128	10	(	(	PUNCT
inlawrev-3479	1128	11	1998	1998	NUM
inlawrev-3479	1128	12	)	)	PUNCT
inlawrev-3479	1128	13	;	;	PUNCT
inlawrev-3479	1128	14	ind	ind	PROPN
inlawrev-3479	1128	15	.	.	PUNCT
inlawrev-3479	1129	1	admin	admin	PROPN
inlawrev-3479	1129	2	.	.	PUNCT
inlawrev-3479	1130	1	code	code	PROPN
inlawrev-3479	1130	2	,	,	PUNCT
inlawrev-3479	1130	3	tit	tit	NOUN
inlawrev-3479	1130	4	.	.	PROPN
inlawrev-3479	1130	5	50	50	NUM
inlawrev-3479	1130	6	,	,	PUNCT
inlawrev-3479	1130	7	r.	r.	NOUN
inlawrev-3479	1130	8	2.2	2.2	NUM
inlawrev-3479	1130	9	-	-	SYM
inlawrev-3479	1130	10	4	4	NUM
inlawrev-3479	1130	11	-	-	SYM
inlawrev-3479	1130	12	10	10	NUM
inlawrev-3479	1130	13	(	(	PUNCT
inlawrev-3479	1130	14	1996	1996	NUM
inlawrev-3479	1130	15	)	)	PUNCT
inlawrev-3479	1130	16	.	.	PUNCT
inlawrev-3479	1131	1	382	382	NUM
inlawrev-3479	1131	2	.	.	PUNCT
inlawrev-3479	1132	1	see	see	VERB
inlawrev-3479	1132	2	wrc	wrc	PROPN
inlawrev-3479	1132	3	co.	co.	PROPN
inlawrev-3479	1132	4	,	,	PUNCT
inlawrev-3479	1132	5	2000	2000	NUM
inlawrev-3479	1132	6	ind	ind	NOUN
inlawrev-3479	1132	7	.	.	PUNCT
inlawrev-3479	1133	1	tax	tax	NOUN
inlawrev-3479	1133	2	lexis	lexis	NOUN
inlawrev-3479	1133	3	19	19	NUM
inlawrev-3479	1133	4	,	,	PUNCT
inlawrev-3479	1133	5	at	at	ADP
inlawrev-3479	1133	6	*	*	PROPN
inlawrev-3479	1133	7	3-*4	3-*4	NUM
inlawrev-3479	1133	8	;	;	PUNCT
inlawrev-3479	1133	9	see	see	VERB
inlawrev-3479	1133	10	also	also	ADV
inlawrev-3479	1133	11	ind	ind	PROPN
inlawrev-3479	1133	12	.	.	PUNCT
inlawrev-3479	1134	1	code	code	PROPN
inlawrev-3479	1134	2	§	§	PROPN
inlawrev-3479	1134	3	6	6	NUM
inlawrev-3479	1134	4	-	-	SYM
inlawrev-3479	1134	5	1	1	NUM
inlawrev-3479	1134	6	.	.	PUNCT
inlawrev-3479	1135	1	1	1	NUM
inlawrev-3479	1135	2	-	-	SYM
inlawrev-3479	1135	3	4	4	NUM
inlawrev-3479	1135	4	-	-	SYM
inlawrev-3479	1135	5	1	1	NUM
inlawrev-3479	1135	6	3.6	3.6	NUM
inlawrev-3479	1135	7	(	(	PUNCT
inlawrev-3479	1135	8	1998	1998	NUM
inlawrev-3479	1135	9	)	)	PUNCT
inlawrev-3479	1135	10	.	.	PUNCT
inlawrev-3479	1136	1	383	383	NUM
inlawrev-3479	1136	2	.	.	PUNCT
inlawrev-3479	1136	3	wrc	wrc	PROPN
inlawrev-3479	1136	4	co.	co.	PROPN
inlawrev-3479	1136	5	,	,	PUNCT
inlawrev-3479	1136	6	2000	2000	NUM
inlawrev-3479	1136	7	ind	ind	NOUN
inlawrev-3479	1136	8	.	.	PUNCT
inlawrev-3479	1137	1	tax	tax	NOUN
inlawrev-3479	1137	2	lexis	lexis	NOUN
inlawrev-3479	1137	3	19	19	NUM
inlawrev-3479	1137	4	,	,	PUNCT
inlawrev-3479	1137	5	at	at	ADP
inlawrev-3479	1137	6	*	*	NOUN
inlawrev-3479	1137	7	4	4	NUM
inlawrev-3479	1137	8	;	;	PUNCT
inlawrev-3479	1137	9	see	see	VERB
inlawrev-3479	1137	10	also	also	ADV
inlawrev-3479	1137	11	ind	ind	PROPN
inlawrev-3479	1137	12	.	.	PUNCT
inlawrev-3479	1138	1	code	code	PROPN
inlawrev-3479	1138	2	§	§	PROPN
inlawrev-3479	1138	3	6	6	NUM
inlawrev-3479	1138	4	-	-	SYM
inlawrev-3479	1138	5	1.1	1.1	NUM
inlawrev-3479	1138	6	-	-	PUNCT
inlawrev-3479	1138	7	4	4	NUM
inlawrev-3479	1138	8	-	-	SYM
inlawrev-3479	1138	9	13.6	13.6	NUM
inlawrev-3479	1138	10	(	(	PUNCT
inlawrev-3479	1138	11	1998	1998	NUM
inlawrev-3479	1138	12	)	)	PUNCT
inlawrev-3479	1138	13	.	.	PUNCT
inlawrev-3479	1139	1	384	384	NUM
inlawrev-3479	1139	2	.	.	PUNCT
inlawrev-3479	1139	3	wrc	wrc	PROPN
inlawrev-3479	1139	4	co.	co.	PROPN
inlawrev-3479	1139	5	,	,	PUNCT
inlawrev-3479	1139	6	2000	2000	NUM
inlawrev-3479	1139	7	ind	ind	NOUN
inlawrev-3479	1139	8	.	.	PUNCT
inlawrev-3479	1140	1	tax	tax	NOUN
inlawrev-3479	1140	2	lexis	lexis	NOUN
inlawrev-3479	1140	3	19	19	NUM
inlawrev-3479	1140	4	,	,	PUNCT
inlawrev-3479	1140	5	at	at	ADP
inlawrev-3479	1140	6	*	*	PROPN
inlawrev-3479	1140	7	4	4	NUM
inlawrev-3479	1140	8	.	.	NOUN
inlawrev-3479	1140	9	385	385	NUM
inlawrev-3479	1140	10	.	.	PUNCT
inlawrev-3479	1141	1	see	see	VERB
inlawrev-3479	1141	2	i	i	PRON
inlawrev-3479	1141	3	d.	d.	PROPN
inlawrev-3479	1141	4	386	386	NUM
inlawrev-3479	1141	5	.	.	PUNCT
inlawrev-3479	1142	1	i	i	PRON
inlawrev-3479	1142	2	d.	d.	PROPN
inlawrev-3479	1142	3	(	(	PUNCT
inlawrev-3479	1142	4	citing	cite	VERB
inlawrev-3479	1142	5	ind	ind	NOUN
inlawrev-3479	1142	6	.	.	PUNCT
inlawrev-3479	1143	1	admin	admin	PROPN
inlawrev-3479	1143	2	.	.	PUNCT
inlawrev-3479	1144	1	code	code	PROPN
inlawrev-3479	1144	2	,	,	PUNCT
inlawrev-3479	1144	3	tit	tit	NOUN
inlawrev-3479	1144	4	.	.	PROPN
inlawrev-3479	1144	5	50	50	NUM
inlawrev-3479	1144	6	,	,	PUNCT
inlawrev-3479	1144	7	r.	r.	NOUN
inlawrev-3479	1144	8	2	2	NUM
inlawrev-3479	1144	9	.	.	NOUN
inlawrev-3479	1144	10	1	1	NUM
inlawrev-3479	1144	11	-21	-21	NUM
inlawrev-3479	1144	12	)	)	PUNCT
inlawrev-3479	1144	13	.	.	PUNCT
inlawrev-3479	1145	1	387	387	X
inlawrev-3479	1145	2	.	.	X
inlawrev-3479	1146	1	see	see	VERB
inlawrev-3479	1146	2	i	i	PRON
inlawrev-3479	1146	3	d.	d.	PROPN
inlawrev-3479	1146	4	at	at	ADP
inlawrev-3479	1146	5	*	*	PROPN
inlawrev-3479	1146	6	6	6	NUM
inlawrev-3479	1146	7	.	.	NOUN
inlawrev-3479	1146	8	388	388	NUM
inlawrev-3479	1146	9	.	.	PUNCT
inlawrev-3479	1147	1	see	see	VERB
inlawrev-3479	1147	2	i	i	PRON
inlawrev-3479	1147	3	d.	d.	PROPN
inlawrev-3479	1147	4	1038	1038	NUM
inlawrev-3479	1147	5	indiana	indiana	PROPN
inlawrev-3479	1147	6	law	law	PROPN
inlawrev-3479	1147	7	review	review	NOUN
inlawrev-3479	1148	1	[	[	X
inlawrev-3479	1148	2	vol	vol	NOUN
inlawrev-3479	1148	3	.	.	PUNCT
inlawrev-3479	1149	1	34:1003	34:1003	NUM
inlawrev-3479	1149	2	tax	tax	NOUN
inlawrev-3479	1149	3	court	court	NOUN
inlawrev-3479	1149	4	reasoned	reason	VERB
inlawrev-3479	1149	5	that	that	SCONJ
inlawrev-3479	1149	6	since	since	SCONJ
inlawrev-3479	1149	7	the	the	DET
inlawrev-3479	1149	8	taxpayer	taxpayer	NOUN
inlawrev-3479	1149	9	failed	fail	VERB
inlawrev-3479	1149	10	to	to	PART
inlawrev-3479	1149	11	establish	establish	VERB
inlawrev-3479	1149	12	a	a	DET
inlawrev-3479	1149	13	prima	prima	NOUN
inlawrev-3479	1149	14	facie	facie	NOUN
inlawrev-3479	1149	15	case	case	NOUN
inlawrev-3479	1149	16	,	,	PUNCT
inlawrev-3479	1149	17	the	the	DET
inlawrev-3479	1149	18	isbtc	isbtc	NOUN
inlawrev-3479	1149	19	had	have	VERB
inlawrev-3479	1149	20	no	no	DET
inlawrev-3479	1149	21	duty	duty	NOUN
inlawrev-3479	1149	22	to	to	PART
inlawrev-3479	1149	23	rebut	rebut	VERB
inlawrev-3479	1149	24	the	the	DET
inlawrev-3479	1149	25	taxpayer	taxpayer	NOUN
inlawrev-3479	1149	26	's	's	PART
inlawrev-3479	1149	27	claim.389	claim.389	NOUN
inlawrev-3479	1149	28	consequently	consequently	ADV
inlawrev-3479	1149	29	,	,	PUNCT
inlawrev-3479	1149	30	the	the	DET
inlawrev-3479	1149	31	tax	tax	NOUN
inlawrev-3479	1149	32	court	court	NOUN
inlawrev-3479	1149	33	affirmed	affirm	VERB
inlawrev-3479	1149	34	the	the	DET
inlawrev-3479	1149	35	findings	finding	NOUN
inlawrev-3479	1149	36	of	of	ADP
inlawrev-3479	1149	37	the	the	DET
inlawrev-3479	1149	38	isbtc	isbtc	NOUN
inlawrev-3479	1149	39	on	on	ADP
inlawrev-3479	1149	40	this	this	DET
inlawrev-3479	1149	41	issue.390	issue.390	NOUN
inlawrev-3479	1149	42	next	next	ADV
inlawrev-3479	1149	43	,	,	PUNCT
inlawrev-3479	1149	44	the	the	DET
inlawrev-3479	1149	45	court	court	NOUN
inlawrev-3479	1149	46	considered	consider	VERB
inlawrev-3479	1149	47	"	"	PUNCT
inlawrev-3479	1149	48	whether	whether	SCONJ
inlawrev-3479	1149	49	the	the	DET
inlawrev-3479	1149	50	[	[	X
inlawrev-3479	1149	51	isbtc	isbtc	X
inlawrev-3479	1149	52	]	]	PUNCT
inlawrev-3479	1149	53	erred	err	VERB
inlawrev-3479	1149	54	when	when	SCONJ
inlawrev-3479	1149	55	it	it	PRON
inlawrev-3479	1149	56	did	do	AUX
inlawrev-3479	1149	57	not	not	PART
inlawrev-3479	1149	58	classify	classify	VERB
inlawrev-3479	1149	59	the	the	DET
inlawrev-3479	1149	60	taxpayer	taxpayer	NOUN
inlawrev-3479	1149	61	's	's	PART
inlawrev-3479	1149	62	building	building	NOUN
inlawrev-3479	1149	63	as	as	ADP
inlawrev-3479	1149	64	a	a	DET
inlawrev-3479	1149	65	kit	kit	NOUN
inlawrev-3479	1149	66	building	building	NOUN
inlawrev-3479	1149	67	.	.	PUNCT
inlawrev-3479	1149	68	"	"	PUNCT
inlawrev-3479	1150	1	391	391	NUM
inlawrev-3479	1150	2	the	the	DET
inlawrev-3479	1150	3	isbtc	isbtc	NOUN
inlawrev-3479	1150	4	distributes	distribute	VERB
inlawrev-3479	1150	5	an	an	DET
inlawrev-3479	1150	6	instructional	instructional	ADJ
inlawrev-3479	1150	7	bulletin	bulletin	NOUN
inlawrev-3479	1150	8	which	which	PRON
inlawrev-3479	1150	9	discusses	discuss	VERB
inlawrev-3479	1150	10	various	various	ADJ
inlawrev-3479	1150	11	aspects	aspect	NOUN
inlawrev-3479	1150	12	of	of	ADP
inlawrev-3479	1150	13	kit	kit	NOUN
inlawrev-3479	1150	14	buildings	building	NOUN
inlawrev-3479	1150	15	.	.	PUNCT
inlawrev-3479	1151	1	392	392	NUM
inlawrev-3479	1151	2	one	one	NUM
inlawrev-3479	1151	3	feature	feature	NOUN
inlawrev-3479	1151	4	is	be	AUX
inlawrev-3479	1151	5	that	that	SCONJ
inlawrev-3479	1151	6	"	"	PUNCT
inlawrev-3479	1151	7	[	[	X
inlawrev-3479	1151	8	k]it	k]it	X
inlawrev-3479	1151	9	buildings	building	NOUN
inlawrev-3479	1151	10	are	be	AUX
inlawrev-3479	1151	11	generally	generally	ADV
inlawrev-3479	1151	12	lightweight	lightweight	ADJ
inlawrev-3479	1151	13	and	and	CCONJ
inlawrev-3479	1151	14	are	be	AUX
inlawrev-3479	1151	15	made	make	VERB
inlawrev-3479	1151	16	of	of	ADP
inlawrev-3479	1151	17	inexpensive	inexpensive	ADJ
inlawrev-3479	1151	18	materials	material	NOUN
inlawrev-3479	1151	19	.	.	PUNCT
inlawrev-3479	1151	20	"	"	PUNCT
inlawrev-3479	1152	1	393	393	NUM
inlawrev-3479	1152	2	the	the	DET
inlawrev-3479	1152	3	court	court	NOUN
inlawrev-3479	1152	4	emphasized	emphasize	VERB
inlawrev-3479	1152	5	that	that	SCONJ
inlawrev-3479	1152	6	the	the	DET
inlawrev-3479	1152	7	instructional	instructional	ADJ
inlawrev-3479	1152	8	bulletin	bulletin	NOUN
inlawrev-3479	1152	9	provides	provide	VERB
inlawrev-3479	1152	10	:	:	PUNCT
inlawrev-3479	1152	11	"	"	PUNCT
inlawrev-3479	1152	12	[	[	X
inlawrev-3479	1152	13	i]fthe	i]fthe	DET
inlawrev-3479	1152	14	additional	additional	ADJ
inlawrev-3479	1152	15	features	feature	VERB
inlawrev-3479	1152	16	ofthe	ofthe	NOUN
inlawrev-3479	1152	17	kit	kit	NOUN
inlawrev-3479	1152	18	building	building	NOUN
inlawrev-3479	1152	19	result	result	NOUN
inlawrev-3479	1152	20	in	in	ADP
inlawrev-3479	1152	21	the	the	DET
inlawrev-3479	1152	22	building	building	NOUN
inlawrev-3479	1152	23	no	no	ADV
inlawrev-3479	1152	24	longer	long	ADV
inlawrev-3479	1152	25	being	be	AUX
inlawrev-3479	1152	26	economical	economical	ADJ
inlawrev-3479	1152	27	,	,	PUNCT
inlawrev-3479	1152	28	it	it	PRON
inlawrev-3479	1152	29	can	can	AUX
inlawrev-3479	1152	30	not	not	PART
inlawrev-3479	1152	31	qualify	qualify	VERB
inlawrev-3479	1152	32	for	for	ADP
inlawrev-3479	1152	33	the	the	DET
inlawrev-3479	1152	34	kit	kit	NOUN
inlawrev-3479	1152	35	adjustment	adjustment	NOUN
inlawrev-3479	1152	36	,	,	PUNCT
inlawrev-3479	1152	37	"	"	PUNCT
inlawrev-3479	1152	38	394	394	NUM
inlawrev-3479	1152	39	and	and	CCONJ
inlawrev-3479	1152	40	reiterated	reiterate	VERB
inlawrev-3479	1152	41	that	that	SCONJ
inlawrev-3479	1152	42	the	the	DET
inlawrev-3479	1152	43	isbtc	isbtc	ADJ
inlawrev-3479	1152	44	instructional	instructional	ADJ
inlawrev-3479	1152	45	bulletin	bulletin	NOUN
inlawrev-3479	1152	46	"	"	PUNCT
inlawrev-3479	1152	47	directs	direct	VERB
inlawrev-3479	1152	48	the	the	DET
inlawrev-3479	1152	49	inquiry	inquiry	NOUN
inlawrev-3479	1152	50	to	to	ADP
inlawrev-3479	1152	51	a	a	DET
inlawrev-3479	1152	52	quantification	quantification	NOUN
inlawrev-3479	1152	53	of	of	ADP
inlawrev-3479	1152	54	how	how	SCONJ
inlawrev-3479	1152	55	much	much	ADJ
inlawrev-3479	1152	56	a	a	DET
inlawrev-3479	1152	57	deviation	deviation	NOUN
inlawrev-3479	1152	58	from	from	ADP
inlawrev-3479	1152	59	the	the	DET
inlawrev-3479	1152	60	basic	basic	ADJ
inlawrev-3479	1152	61	kit	kit	NOUN
inlawrev-3479	1152	62	model	model	NOUN
inlawrev-3479	1152	63	increases	increase	VERB
inlawrev-3479	1152	64	the	the	DET
inlawrev-3479	1152	65	cost	cost	NOUN
inlawrev-3479	1152	66	ofthe	ofthe	NOUN
inlawrev-3479	1152	67	improvement	improvement	NOUN
inlawrev-3479	1152	68	being	be	AUX
inlawrev-3479	1152	69	assessed	assess	VERB
inlawrev-3479	1152	70	.	.	PUNCT
inlawrev-3479	1152	71	"	"	PUNCT
inlawrev-3479	1153	1	395	395	NUM
inlawrev-3479	1153	2	the	the	DET
inlawrev-3479	1153	3	tax	tax	NOUN
inlawrev-3479	1153	4	court	court	NOUN
inlawrev-3479	1153	5	referred	refer	VERB
inlawrev-3479	1153	6	to	to	ADP
inlawrev-3479	1153	7	morris	morris	PROPN
inlawrev-3479	1153	8	v.	v.	PROPN
inlawrev-3479	1153	9	state	state	NOUN
inlawrev-3479	1153	10	boardoftax	boardoftax	NOUN
inlawrev-3479	1153	11	commissioners	commissioner	NOUN
inlawrev-3479	1153	12	*	*	NOUN
inlawrev-3479	1153	13	96	96	NUM
inlawrev-3479	1153	14	where	where	SCONJ
inlawrev-3479	1153	15	the	the	DET
inlawrev-3479	1153	16	court	court	NOUN
inlawrev-3479	1153	17	reversed	reverse	VERB
inlawrev-3479	1153	18	the	the	DET
inlawrev-3479	1153	19	isbtc	isbtc	NOUN
inlawrev-3479	1153	20	's	's	PART
inlawrev-3479	1153	21	final	final	ADJ
inlawrev-3479	1153	22	determination	determination	NOUN
inlawrev-3479	1153	23	that	that	SCONJ
inlawrev-3479	1153	24	a	a	DET
inlawrev-3479	1153	25	building	building	NOUN
inlawrev-3479	1153	26	failed	fail	VERB
inlawrev-3479	1153	27	to	to	PART
inlawrev-3479	1153	28	qualify	qualify	VERB
inlawrev-3479	1153	29	as	as	ADP
inlawrev-3479	1153	30	a	a	DET
inlawrev-3479	1153	31	kit	kit	NOUN
inlawrev-3479	1153	32	building	building	NOUN
inlawrev-3479	1153	33	because	because	SCONJ
inlawrev-3479	1153	34	it	it	PRON
inlawrev-3479	1153	35	possessed	possess	VERB
inlawrev-3479	1153	36	a	a	DET
inlawrev-3479	1153	37	brick	brick	NOUN
inlawrev-3479	1153	38	wall	wall	NOUN
inlawrev-3479	1153	39	.	.	PROPN
inlawrev-3479	1154	1	397	397	NUM
inlawrev-3479	1154	2	in	in	ADP
inlawrev-3479	1154	3	morris	morris	PROPN
inlawrev-3479	1155	1	,	,	PUNCT
inlawrev-3479	1155	2	the	the	DET
inlawrev-3479	1155	3	court	court	NOUN
inlawrev-3479	1155	4	stated	state	VERB
inlawrev-3479	1155	5	that	that	SCONJ
inlawrev-3479	1155	6	the	the	DET
inlawrev-3479	1155	7	existence	existence	NOUN
inlawrev-3479	1155	8	of	of	ADP
inlawrev-3479	1155	9	brick	brick	NOUN
inlawrev-3479	1155	10	walls	wall	NOUN
inlawrev-3479	1155	11	does	do	AUX
inlawrev-3479	1155	12	not	not	PART
inlawrev-3479	1155	13	automatically	automatically	ADV
inlawrev-3479	1155	14	disqualify	disqualify	VERB
inlawrev-3479	1155	15	a	a	DET
inlawrev-3479	1155	16	building	building	NOUN
inlawrev-3479	1155	17	from	from	ADP
inlawrev-3479	1155	18	kit	kit	NOUN
inlawrev-3479	1155	19	building	building	NOUN
inlawrev-3479	1155	20	status	status	NOUN
inlawrev-3479	1155	21	.	.	PUNCT
inlawrev-3479	1156	1	398	398	NUM
inlawrev-3479	1156	2	however	however	ADV
inlawrev-3479	1156	3	,	,	PUNCT
inlawrev-3479	1156	4	unlike	unlike	ADP
inlawrev-3479	1156	5	the	the	DET
inlawrev-3479	1156	6	structure	structure	NOUN
inlawrev-3479	1156	7	in	in	ADP
inlawrev-3479	1156	8	morris	morris	PROPN
inlawrev-3479	1156	9	,	,	PUNCT
inlawrev-3479	1156	10	the	the	DET
inlawrev-3479	1156	11	taxpayer	taxpayer	NOUN
inlawrev-3479	1156	12	's	's	PART
inlawrev-3479	1156	13	building	building	NOUN
inlawrev-3479	1156	14	in	in	ADP
inlawrev-3479	1156	15	wrc	wrc	PROPN
inlawrev-3479	1156	16	was	be	AUX
inlawrev-3479	1156	17	covered	cover	VERB
inlawrev-3479	1156	18	entirely	entirely	ADV
inlawrev-3479	1156	19	with	with	ADP
inlawrev-3479	1156	20	brick	brick	NOUN
inlawrev-3479	1156	21	veneer	veneer	NOUN
inlawrev-3479	1156	22	.	.	PUNCT
inlawrev-3479	1157	1	399	399	NUM
inlawrev-3479	1157	2	the	the	DET
inlawrev-3479	1157	3	tax	tax	NOUN
inlawrev-3479	1157	4	court	court	NOUN
inlawrev-3479	1157	5	held	hold	VERB
inlawrev-3479	1157	6	that	that	SCONJ
inlawrev-3479	1157	7	although	although	SCONJ
inlawrev-3479	1157	8	the	the	DET
inlawrev-3479	1157	9	taxpayer	taxpayer	NOUN
inlawrev-3479	1157	10	's	's	PART
inlawrev-3479	1157	11	building	building	NOUN
inlawrev-3479	1157	12	possessed	possess	VERB
inlawrev-3479	1157	13	most	most	ADJ
inlawrev-3479	1157	14	ofthe	ofthe	ADJ
inlawrev-3479	1157	15	characteristics	characteristic	NOUN
inlawrev-3479	1157	16	found	find	VERB
inlawrev-3479	1157	17	in	in	ADP
inlawrev-3479	1157	18	kit	kit	NOUN
inlawrev-3479	1157	19	buildings	building	NOUN
inlawrev-3479	1157	20	,	,	PUNCT
inlawrev-3479	1157	21	the	the	DET
inlawrev-3479	1157	22	fact	fact	NOUN
inlawrev-3479	1157	23	that	that	SCONJ
inlawrev-3479	1157	24	the	the	DET
inlawrev-3479	1157	25	building	building	NOUN
inlawrev-3479	1157	26	was	be	AUX
inlawrev-3479	1157	27	entirely	entirely	ADV
inlawrev-3479	1157	28	covered	cover	VERB
inlawrev-3479	1157	29	with	with	ADP
inlawrev-3479	1157	30	brick	brick	NOUN
inlawrev-3479	1157	31	veneer	veneer	NOUN
inlawrev-3479	1157	32	removed	remove	VERB
inlawrev-3479	1157	33	it	it	PRON
inlawrev-3479	1157	34	from	from	ADP
inlawrev-3479	1157	35	the	the	DET
inlawrev-3479	1157	36	economical	economical	ADJ
inlawrev-3479	1157	37	category	category	NOUN
inlawrev-3479	1157	38	in	in	ADP
inlawrev-3479	1157	39	which	which	PRON
inlawrev-3479	1157	40	kit	kit	NOUN
inlawrev-3479	1157	41	buildings	building	NOUN
inlawrev-3479	1157	42	were	be	AUX
inlawrev-3479	1157	43	found	find	VERB
inlawrev-3479	1157	44	.	.	PUNCT
inlawrev-3479	1158	1	400	400	NUM
inlawrev-3479	1158	2	therefore	therefore	ADV
inlawrev-3479	1158	3	,	,	PUNCT
inlawrev-3479	1158	4	the	the	DET
inlawrev-3479	1158	5	court	court	NOUN
inlawrev-3479	1158	6	held	hold	VERB
inlawrev-3479	1158	7	in	in	ADP
inlawrev-3479	1158	8	favor	favor	NOUN
inlawrev-3479	1158	9	ofthe	ofthe	ADJ
inlawrev-3479	1158	10	isbtc	isbtc	NOUN
inlawrev-3479	1158	11	on	on	ADP
inlawrev-3479	1158	12	this	this	DET
inlawrev-3479	1158	13	issue.401	issue.401	NOUN
inlawrev-3479	1158	14	9	9	NUM
inlawrev-3479	1158	15	.	.	PUNCT
inlawrev-3479	1159	1	sterling	sterling	NOUN
inlawrev-3479	1159	2	management	management	NOUN
inlawrev-3479	1159	3	-	-	PUNCT
inlawrev-3479	1159	4	orchard	orchard	NOUN
inlawrev-3479	1159	5	ridge	ridge	NOUN
inlawrev-3479	1159	6	apartments	apartment	NOUN
inlawrev-3479	1159	7	v.	v.	ADP
inlawrev-3479	1159	8	state	state	PROPN
inlawrev-3479	1159	9	board	board	PROPN
inlawrev-3479	1159	10	of	of	ADP
inlawrev-3479	1159	11	tax	tax	NOUN
inlawrev-3479	1159	12	commissioners	commissioner	NOUN
inlawrev-3479	1159	13	.	.	PUNCT
inlawrev-3479	1160	1	402	402	NUM
inlawrev-3479	1160	2	—	—	PUNCT
inlawrev-3479	1160	3	in	in	ADP
inlawrev-3479	1160	4	sterlingmanagement	sterlingmanagement	NOUN
inlawrev-3479	1160	5	,	,	PUNCT
inlawrev-3479	1160	6	the	the	DET
inlawrev-3479	1160	7	ownerofan	ownerofan	PROPN
inlawrev-3479	1160	8	apartment	apartment	NOUN
inlawrev-3479	1160	9	complex	complex	NOUN
inlawrev-3479	1160	10	located	locate	VERB
inlawrev-3479	1160	11	in	in	ADP
inlawrev-3479	1160	12	kosciusko	kosciusko	PROPN
inlawrev-3479	1160	13	county	county	PROPN
inlawrev-3479	1160	14	,	,	PUNCT
inlawrev-3479	1160	15	indiana	indiana	PROPN
inlawrev-3479	1160	16	,	,	PUNCT
inlawrev-3479	1160	17	appealed	appeal	VERB
inlawrev-3479	1160	18	the	the	DET
inlawrev-3479	1160	19	isbtc	isbtc	NOUN
inlawrev-3479	1160	20	's	's	PART
inlawrev-3479	1160	21	final	final	ADJ
inlawrev-3479	1160	22	determination	determination	NOUN
inlawrev-3479	1160	23	denying	deny	VERB
inlawrev-3479	1160	24	its	its	PRON
inlawrev-3479	1160	25	request	request	NOUN
inlawrev-3479	1160	26	to	to	PART
inlawrev-3479	1160	27	lower	lower	VERB
inlawrev-3479	1160	28	the	the	DET
inlawrev-3479	1160	29	assessed	assessed	ADJ
inlawrev-3479	1160	30	value	value	NOUN
inlawrev-3479	1160	31	of	of	ADP
inlawrev-3479	1160	32	its	its	PRON
inlawrev-3479	1160	33	property	property	NOUN
inlawrev-3479	1160	34	.	.	PUNCT
inlawrev-3479	1161	1	403	403	NUM
inlawrev-3479	1161	2	first	first	ADV
inlawrev-3479	1161	3	,	,	PUNCT
inlawrev-3479	1161	4	the	the	DET
inlawrev-3479	1161	5	tax	tax	NOUN
inlawrev-3479	1161	6	court	court	NOUN
inlawrev-3479	1161	7	considered	consider	VERB
inlawrev-3479	1161	8	whether	whether	SCONJ
inlawrev-3479	1161	9	the	the	DET
inlawrev-3479	1161	10	isbtc	isbtc	NOUN
inlawrev-3479	1161	11	improperly	improperly	ADV
inlawrev-3479	1161	12	assessed	assess	VERB
inlawrev-3479	1161	13	a	a	DET
inlawrev-3479	1161	14	retaining	retain	VERB
inlawrev-3479	1161	15	wall	wall	NOUN
inlawrev-3479	1161	16	on	on	ADP
inlawrev-3479	1161	17	the	the	DET
inlawrev-3479	1161	18	taxpayer	taxpayer	NOUN
inlawrev-3479	1161	19	's	's	PART
inlawrev-3479	1161	20	property	property	NOUN
inlawrev-3479	1161	21	.	.	PUNCT
inlawrev-3479	1162	1	to	to	PART
inlawrev-3479	1162	2	prove	prove	VERB
inlawrev-3479	1162	3	that	that	SCONJ
inlawrev-3479	1162	4	the	the	DET
inlawrev-3479	1162	5	isbtc	isbtc	NOUN
inlawrev-3479	1162	6	's	's	PART
inlawrev-3479	1162	7	assessment	assessment	NOUN
inlawrev-3479	1162	8	of	of	ADP
inlawrev-3479	1162	9	the	the	DET
inlawrev-3479	1162	10	retaining	retain	VERB
inlawrev-3479	1162	11	wall	wall	NOUN
inlawrev-3479	1162	12	was	be	AUX
inlawrev-3479	1162	13	improper	improper	ADJ
inlawrev-3479	1162	14	,	,	PUNCT
inlawrev-3479	1162	15	the	the	DET
inlawrev-3479	1162	16	court	court	NOUN
inlawrev-3479	1162	17	required	require	VERB
inlawrev-3479	1162	18	the	the	DET
inlawrev-3479	1162	19	taxpayer	taxpayer	NOUN
inlawrev-3479	1162	20	to	to	ADP
inlawrev-3479	1162	21	389	389	NUM
inlawrev-3479	1162	22	.	.	PUNCT
inlawrev-3479	1163	1	see	see	VERB
inlawrev-3479	1163	2	i	i	PRON
inlawrev-3479	1163	3	d.	d.	PROPN
inlawrev-3479	1163	4	at	at	ADP
inlawrev-3479	1163	5	*	*	PROPN
inlawrev-3479	1163	6	7	7	NUM
inlawrev-3479	1163	7	.	.	SYM
inlawrev-3479	1163	8	390	390	NUM
inlawrev-3479	1163	9	.	.	PUNCT
inlawrev-3479	1164	1	see	see	VERB
inlawrev-3479	1164	2	i	i	PRON
inlawrev-3479	1164	3	d.	d.	PROPN
inlawrev-3479	1164	4	391	391	NUM
inlawrev-3479	1164	5	.	.	PUNCT
inlawrev-3479	1165	1	mat	mat	NOUN
inlawrev-3479	1165	2	*	*	PROPN
inlawrev-3479	1165	3	!	!	PROPN
inlawrev-3479	1165	4	,	,	PUNCT
inlawrev-3479	1165	5	392	392	X
inlawrev-3479	1165	6	.	.	PUNCT
inlawrev-3479	1166	1	see	see	VERB
inlawrev-3479	1166	2	i	i	PRON
inlawrev-3479	1166	3	d.	d.	PROPN
inlawrev-3479	1166	4	at	at	ADP
inlawrev-3479	1166	5	*	*	PROPN
inlawrev-3479	1166	6	7	7	NUM
inlawrev-3479	1166	7	;	;	PUNCT
inlawrev-3479	1166	8	see	see	VERB
inlawrev-3479	1166	9	also	also	ADV
inlawrev-3479	1166	10	instructional	instructional	ADJ
inlawrev-3479	1166	11	bulletin	bulletin	NOUN
inlawrev-3479	1166	12	91	91	NUM
inlawrev-3479	1166	13	-	-	SYM
inlawrev-3479	1166	14	8	8	NUM
inlawrev-3479	1166	15	(	(	PUNCT
inlawrev-3479	1166	16	1991	1991	NUM
inlawrev-3479	1166	17	)	)	PUNCT
inlawrev-3479	1166	18	.	.	PUNCT
inlawrev-3479	1167	1	393	393	NUM
inlawrev-3479	1167	2	.	.	PUNCT
inlawrev-3479	1167	3	wrc	wrc	PROPN
inlawrev-3479	1167	4	co.	co.	PROPN
inlawrev-3479	1167	5	,	,	PUNCT
inlawrev-3479	1167	6	2000	2000	NUM
inlawrev-3479	1167	7	ind	ind	NOUN
inlawrev-3479	1167	8	.	.	PUNCT
inlawrev-3479	1168	1	tax	tax	NOUN
inlawrev-3479	1168	2	lexis	lexis	NOUN
inlawrev-3479	1168	3	19	19	NUM
inlawrev-3479	1168	4	,	,	PUNCT
inlawrev-3479	1168	5	at	at	ADP
inlawrev-3479	1168	6	*	*	PROPN
inlawrev-3479	1168	7	7	7	NUM
inlawrev-3479	1168	8	.	.	NOUN
inlawrev-3479	1168	9	394	394	NUM
inlawrev-3479	1168	10	.	.	PUNCT
inlawrev-3479	1169	1	i	i	PRON
inlawrev-3479	1169	2	d	d	PROPN
inlawrev-3479	1169	3	at	at	ADP
inlawrev-3479	1169	4	*	*	NOUN
inlawrev-3479	1169	5	8	8	NUM
inlawrev-3479	1169	6	(	(	PUNCT
inlawrev-3479	1169	7	citing	cite	VERB
inlawrev-3479	1169	8	instructional	instructional	ADJ
inlawrev-3479	1169	9	bulletin	bulletin	NOUN
inlawrev-3479	1169	10	91	91	NUM
inlawrev-3479	1169	11	-	-	SYM
inlawrev-3479	1169	12	8	8	NUM
inlawrev-3479	1169	13	,	,	PUNCT
inlawrev-3479	1169	14	at	at	ADP
inlawrev-3479	1169	15	7	7	NUM
inlawrev-3479	1169	16	)	)	PUNCT
inlawrev-3479	1169	17	.	.	PUNCT
inlawrev-3479	1170	1	395	395	NUM
inlawrev-3479	1170	2	.	.	PUNCT
inlawrev-3479	1171	1	i	i	PRON
inlawrev-3479	1171	2	d	d	PROPN
inlawrev-3479	1171	3	396	396	NUM
inlawrev-3479	1171	4	.	.	PUNCT
inlawrev-3479	1172	1	712	712	NUM
inlawrev-3479	1172	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1172	3	1	1	NUM
inlawrev-3479	1172	4	120	120	NUM
inlawrev-3479	1172	5	(	(	PUNCT
inlawrev-3479	1172	6	ind	ind	NOUN
inlawrev-3479	1172	7	.	.	PUNCT
inlawrev-3479	1173	1	tax	tax	PROPN
inlawrev-3479	1173	2	ct	ct	PROPN
inlawrev-3479	1173	3	.	.	PROPN
inlawrev-3479	1173	4	1999	1999	NUM
inlawrev-3479	1173	5	)	)	PUNCT
inlawrev-3479	1173	6	.	.	PUNCT
inlawrev-3479	1174	1	397	397	X
inlawrev-3479	1174	2	.	.	X
inlawrev-3479	1174	3	see	see	VERB
inlawrev-3479	1174	4	i	i	PRON
inlawrev-3479	1174	5	d.	d.	PROPN
inlawrev-3479	1174	6	at	at	ADP
inlawrev-3479	1174	7	1123	1123	NUM
inlawrev-3479	1174	8	.	.	PUNCT
inlawrev-3479	1175	1	398	398	NUM
inlawrev-3479	1175	2	.	.	PUNCT
inlawrev-3479	1175	3	see	see	VERB
inlawrev-3479	1175	4	i	i	PRON
inlawrev-3479	1175	5	d.	d.	PROPN
inlawrev-3479	1175	6	at	at	ADP
inlawrev-3479	1175	7	1124	1124	NUM
inlawrev-3479	1175	8	.	.	PUNCT
inlawrev-3479	1176	1	399	399	NUM
inlawrev-3479	1176	2	.	.	PUNCT
inlawrev-3479	1177	1	see	see	VERB
inlawrev-3479	1177	2	wrc	wrc	PROPN
inlawrev-3479	1177	3	co.	co.	PROPN
inlawrev-3479	1177	4	,	,	PUNCT
inlawrev-3479	1177	5	2000	2000	NUM
inlawrev-3479	1177	6	ind	ind	NOUN
inlawrev-3479	1177	7	.	.	PUNCT
inlawrev-3479	1178	1	tax	tax	NOUN
inlawrev-3479	1178	2	lexis	lexis	NOUN
inlawrev-3479	1178	3	19	19	NUM
inlawrev-3479	1178	4	,	,	PUNCT
inlawrev-3479	1178	5	at	at	ADP
inlawrev-3479	1178	6	*	*	PROPN
inlawrev-3479	1178	7	9	9	NUM
inlawrev-3479	1178	8	.	.	NOUN
inlawrev-3479	1178	9	400	400	NUM
inlawrev-3479	1178	10	.	.	PUNCT
inlawrev-3479	1179	1	see	see	VERB
inlawrev-3479	1179	2	i	i	PRON
inlawrev-3479	1179	3	d.	d.	PROPN
inlawrev-3479	1179	4	at	at	ADP
inlawrev-3479	1179	5	*	*	PROPN
inlawrev-3479	1179	6	10	10	NUM
inlawrev-3479	1179	7	.	.	PUNCT
inlawrev-3479	1180	1	401	401	NUM
inlawrev-3479	1180	2	.	.	PUNCT
inlawrev-3479	1181	1	see	see	VERB
inlawrev-3479	1181	2	i	i	PRON
inlawrev-3479	1181	3	d.	d.	PROPN
inlawrev-3479	1181	4	402	402	NUM
inlawrev-3479	1181	5	.	.	PUNCT
inlawrev-3479	1182	1	730	730	NUM
inlawrev-3479	1182	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1182	3	828	828	NUM
inlawrev-3479	1182	4	(	(	PUNCT
inlawrev-3479	1182	5	ind	ind	NOUN
inlawrev-3479	1182	6	.	.	PUNCT
inlawrev-3479	1183	1	tax	tax	PROPN
inlawrev-3479	1183	2	ct	ct	PROPN
inlawrev-3479	1183	3	.	.	PROPN
inlawrev-3479	1183	4	2000	2000	NUM
inlawrev-3479	1183	5	)	)	PUNCT
inlawrev-3479	1184	1	403	403	NUM
inlawrev-3479	1184	2	.	.	PUNCT
inlawrev-3479	1185	1	see	see	VERB
inlawrev-3479	1185	2	i	i	PRON
inlawrev-3479	1185	3	d.	d.	PROPN
inlawrev-3479	1185	4	at	at	ADP
inlawrev-3479	1185	5	832	832	NUM
inlawrev-3479	1185	6	.	.	PUNCT
inlawrev-3479	1185	7	2001	2001	NUM
inlawrev-3479	1185	8	]	]	PUNCT
inlawrev-3479	1186	1	taxation	taxation	NOUN
inlawrev-3479	1186	2	1039	1039	NUM
inlawrev-3479	1186	3	submit	submit	VERB
inlawrev-3479	1186	4	evidence	evidence	NOUN
inlawrev-3479	1186	5	of	of	ADP
inlawrev-3479	1186	6	probative	probative	ADJ
inlawrev-3479	1186	7	value	value	NOUN
inlawrev-3479	1186	8	to	to	ADP
inlawrev-3479	1186	9	the	the	DET
inlawrev-3479	1186	10	[	[	X
inlawrev-3479	1186	11	isbtc	isbtc	X
inlawrev-3479	1186	12	]	]	PUNCT
inlawrev-3479	1186	13	showing	show	VERB
inlawrev-3479	1186	14	that	that	SCONJ
inlawrev-3479	1186	15	the	the	DET
inlawrev-3479	1186	16	retaining	retain	VERB
inlawrev-3479	1186	17	wall	wall	NOUN
inlawrev-3479	1186	18	in	in	ADP
inlawrev-3479	1186	19	question	question	NOUN
inlawrev-3479	1186	20	was	be	AUX
inlawrev-3479	1186	21	not	not	PART
inlawrev-3479	1186	22	present	present	ADJ
inlawrev-3479	1186	23	,	,	PUNCT
inlawrev-3479	1186	24	was	be	AUX
inlawrev-3479	1186	25	present	present	ADJ
inlawrev-3479	1186	26	but	but	CCONJ
inlawrev-3479	1186	27	added	add	VERB
inlawrev-3479	1186	28	no	no	DET
inlawrev-3479	1186	29	value	value	NOUN
inlawrev-3479	1186	30	as	as	ADP
inlawrev-3479	1186	31	an	an	DET
inlawrev-3479	1186	32	improvement	improvement	NOUN
inlawrev-3479	1186	33	over	over	ADP
inlawrev-3479	1186	34	and	and	CCONJ
inlawrev-3479	1186	35	above	above	ADP
inlawrev-3479	1186	36	the	the	DET
inlawrev-3479	1186	37	curing	cure	VERB
inlawrev-3479	1186	38	contribution	contribution	NOUN
inlawrev-3479	1186	39	considered	consider	VERB
inlawrev-3479	1186	40	in	in	ADP
inlawrev-3479	1186	41	the	the	DET
inlawrev-3479	1186	42	site	site	NOUN
inlawrev-3479	1186	43	valuation	valuation	NOUN
inlawrev-3479	1186	44	or	or	CCONJ
inlawrev-3479	1186	45	was	be	AUX
inlawrev-3479	1186	46	present	present	ADJ
inlawrev-3479	1186	47	and	and	CCONJ
inlawrev-3479	1186	48	had	have	VERB
inlawrev-3479	1186	49	a	a	DET
inlawrev-3479	1186	50	value	value	NOUN
inlawrev-3479	1186	51	different	different	ADJ
inlawrev-3479	1186	52	from	from	ADP
inlawrev-3479	1186	53	its	its	PRON
inlawrev-3479	1186	54	assessed	assessed	ADJ
inlawrev-3479	1186	55	value	value	NOUN
inlawrev-3479	1186	56	.	.	PUNCT
inlawrev-3479	1187	1	404	404	NUM
inlawrev-3479	1187	2	the	the	DET
inlawrev-3479	1187	3	court	court	NOUN
inlawrev-3479	1187	4	reviewed	review	VERB
inlawrev-3479	1187	5	the	the	DET
inlawrev-3479	1187	6	evidence	evidence	NOUN
inlawrev-3479	1187	7	presented	present	VERB
inlawrev-3479	1187	8	at	at	ADP
inlawrev-3479	1187	9	trial	trial	NOUN
inlawrev-3479	1187	10	and	and	CCONJ
inlawrev-3479	1187	11	determined	determine	VERB
inlawrev-3479	1187	12	that	that	SCONJ
inlawrev-3479	1187	13	the	the	DET
inlawrev-3479	1187	14	evidence	evidence	NOUN
inlawrev-3479	1187	15	failed	fail	VERB
inlawrev-3479	1187	16	to	to	PART
inlawrev-3479	1187	17	prove	prove	VERB
inlawrev-3479	1187	18	the	the	DET
inlawrev-3479	1187	19	absence	absence	NOUN
inlawrev-3479	1187	20	of	of	ADP
inlawrev-3479	1187	21	a	a	DET
inlawrev-3479	1187	22	retaining	retain	VERB
inlawrev-3479	1187	23	wall	wall	NOUN
inlawrev-3479	1187	24	.	.	PUNCT
inlawrev-3479	1188	1	405	405	NUM
inlawrev-3479	1188	2	assuming	assume	VERB
inlawrev-3479	1188	3	the	the	DET
inlawrev-3479	1188	4	retaining	retain	VERB
inlawrev-3479	1188	5	wall	wall	NOUN
inlawrev-3479	1188	6	was	be	AUX
inlawrev-3479	1188	7	present	present	ADJ
inlawrev-3479	1189	1	,	,	PUNCT
inlawrev-3479	1189	2	the	the	DET
inlawrev-3479	1189	3	court	court	NOUN
inlawrev-3479	1189	4	felt	feel	VERB
inlawrev-3479	1189	5	that	that	SCONJ
inlawrev-3479	1189	6	the	the	DET
inlawrev-3479	1189	7	testimony	testimony	NOUN
inlawrev-3479	1189	8	did	do	AUX
inlawrev-3479	1189	9	not	not	PART
inlawrev-3479	1189	10	constitute	constitute	VERB
inlawrev-3479	1189	11	probative	probative	ADJ
inlawrev-3479	1189	12	evidence	evidence	NOUN
inlawrev-3479	1189	13	as	as	ADP
inlawrev-3479	1189	14	to	to	ADP
inlawrev-3479	1189	15	what	what	DET
inlawrev-3479	1189	16	value	value	NOUN
inlawrev-3479	1189	17	should	should	AUX
inlawrev-3479	1189	18	have	have	AUX
inlawrev-3479	1189	19	been	be	AUX
inlawrev-3479	1189	20	assigned	assign	VERB
inlawrev-3479	1189	21	to	to	ADP
inlawrev-3479	1189	22	the	the	DET
inlawrev-3479	1189	23	wall	wall	NOUN
inlawrev-3479	1189	24	.	.	PUNCT
inlawrev-3479	1190	1	406	406	NUM
inlawrev-3479	1190	2	the	the	DET
inlawrev-3479	1190	3	court	court	NOUN
inlawrev-3479	1190	4	further	far	ADV
inlawrev-3479	1190	5	held	hold	VERB
inlawrev-3479	1190	6	that	that	SCONJ
inlawrev-3479	1190	7	statements	statement	NOUN
inlawrev-3479	1190	8	offered	offer	VERB
inlawrev-3479	1190	9	by	by	ADP
inlawrev-3479	1190	10	the	the	DET
inlawrev-3479	1190	11	taxpayer	taxpayer	NOUN
inlawrev-3479	1190	12	did	do	AUX
inlawrev-3479	1190	13	not	not	PART
inlawrev-3479	1190	14	constitute	constitute	VERB
inlawrev-3479	1190	15	probative	probative	ADJ
inlawrev-3479	1190	16	evidence	evidence	NOUN
inlawrev-3479	1190	17	regarding	regard	VERB
inlawrev-3479	1190	18	either	either	CCONJ
inlawrev-3479	1190	19	the	the	DET
inlawrev-3479	1190	20	existence	existence	NOUN
inlawrev-3479	1190	21	or	or	CCONJ
inlawrev-3479	1190	22	value	value	VERB
inlawrev-3479	1190	23	ofthe	ofthe	NOUN
inlawrev-3479	1190	24	retaining	retain	VERB
inlawrev-3479	1190	25	wall	wall	NOUN
inlawrev-3479	1190	26	.	.	PUNCT
inlawrev-3479	1191	1	407	407	NUM
inlawrev-3479	1191	2	therefore	therefore	ADV
inlawrev-3479	1191	3	,	,	PUNCT
inlawrev-3479	1191	4	the	the	DET
inlawrev-3479	1191	5	tax	tax	NOUN
inlawrev-3479	1191	6	court	court	NOUN
inlawrev-3479	1191	7	concluded	conclude	VERB
inlawrev-3479	1191	8	that	that	SCONJ
inlawrev-3479	1191	9	the	the	DET
inlawrev-3479	1191	10	isbtc	isbtc	NOUN
inlawrev-3479	1191	11	's	's	PART
inlawrev-3479	1191	12	duty	duty	NOUN
inlawrev-3479	1191	13	to	to	PART
inlawrev-3479	1191	14	support	support	VERB
inlawrev-3479	1191	15	its	its	PRON
inlawrev-3479	1191	16	final	final	ADJ
inlawrev-3479	1191	17	determination	determination	NOUN
inlawrev-3479	1191	18	with	with	ADP
inlawrev-3479	1191	19	substantial	substantial	ADJ
inlawrev-3479	1191	20	evidence	evidence	NOUN
inlawrev-3479	1191	21	was	be	AUX
inlawrev-3479	1191	22	not	not	PART
inlawrev-3479	1191	23	triggered	trigger	VERB
inlawrev-3479	1191	24	,	,	PUNCT
inlawrev-3479	1191	25	and	and	CCONJ
inlawrev-3479	1191	26	the	the	DET
inlawrev-3479	1191	27	taxpayer	taxpayer	NOUN
inlawrev-3479	1191	28	's	's	PART
inlawrev-3479	1191	29	argument	argument	NOUN
inlawrev-3479	1191	30	did	do	AUX
inlawrev-3479	1191	31	not	not	PART
inlawrev-3479	1191	32	demonstrate	demonstrate	VERB
inlawrev-3479	1191	33	that	that	SCONJ
inlawrev-3479	1191	34	the	the	DET
inlawrev-3479	1191	35	isbtc	isbtc	NOUN
inlawrev-3479	1191	36	's	's	PART
inlawrev-3479	1191	37	final	final	ADJ
inlawrev-3479	1191	38	determination	determination	NOUN
inlawrev-3479	1191	39	was	be	AUX
inlawrev-3479	1191	40	arbitrary	arbitrary	ADJ
inlawrev-3479	1191	41	and	and	CCONJ
inlawrev-3479	1191	42	capricious	capricious	ADJ
inlawrev-3479	1191	43	.	.	PUNCT
inlawrev-3479	1192	1	408	408	NUM
inlawrev-3479	1192	2	consequently	consequently	ADV
inlawrev-3479	1192	3	,	,	PUNCT
inlawrev-3479	1192	4	the	the	DET
inlawrev-3479	1192	5	tax	tax	NOUN
inlawrev-3479	1192	6	court	court	NOUN
inlawrev-3479	1192	7	affirmed	affirm	VERB
inlawrev-3479	1192	8	the	the	DET
inlawrev-3479	1192	9	final	final	ADJ
inlawrev-3479	1192	10	determination	determination	NOUN
inlawrev-3479	1192	11	ofthe	ofthe	NOUN
inlawrev-3479	1192	12	isbtc	isbtc	NOUN
inlawrev-3479	1192	13	concerning	concern	VERB
inlawrev-3479	1192	14	the	the	DET
inlawrev-3479	1192	15	assessment	assessment	NOUN
inlawrev-3479	1192	16	of	of	ADP
inlawrev-3479	1192	17	the	the	DET
inlawrev-3479	1192	18	retaining	retain	VERB
inlawrev-3479	1192	19	wall.409	wall.409	NOUN
inlawrev-3479	1192	20	next	next	ADV
inlawrev-3479	1192	21	,	,	PUNCT
inlawrev-3479	1192	22	the	the	DET
inlawrev-3479	1192	23	tax	tax	NOUN
inlawrev-3479	1192	24	court	court	NOUN
inlawrev-3479	1192	25	considered	consider	VERB
inlawrev-3479	1192	26	whether	whether	SCONJ
inlawrev-3479	1192	27	the	the	DET
inlawrev-3479	1192	28	isbtc	isbtc	NOUN
inlawrev-3479	1192	29	's	's	PART
inlawrev-3479	1192	30	valuation	valuation	NOUN
inlawrev-3479	1192	31	ofiron	ofiron	NOUN
inlawrev-3479	1192	32	fencing	fencing	NOUN
inlawrev-3479	1192	33	on	on	ADP
inlawrev-3479	1192	34	the	the	DET
inlawrev-3479	1192	35	taxpayer	taxpayer	NOUN
inlawrev-3479	1192	36	's	's	PART
inlawrev-3479	1192	37	property	property	NOUN
inlawrev-3479	1192	38	,	,	PUNCT
inlawrev-3479	1192	39	where	where	SCONJ
inlawrev-3479	1192	40	the	the	DET
inlawrev-3479	1192	41	isbtc	isbtc	NOUN
inlawrev-3479	1192	42	's	's	PART
inlawrev-3479	1192	43	assessment	assessment	NOUN
inlawrev-3479	1192	44	regulations	regulation	NOUN
inlawrev-3479	1192	45	did	do	AUX
inlawrev-3479	1192	46	not	not	PART
inlawrev-3479	1192	47	assign	assign	VERB
inlawrev-3479	1192	48	values	value	NOUN
inlawrev-3479	1192	49	to	to	ADP
inlawrev-3479	1192	50	such	such	ADJ
inlawrev-3479	1192	51	fencing	fencing	NOUN
inlawrev-3479	1192	52	.	.	PUNCT
inlawrev-3479	1193	1	the	the	DET
inlawrev-3479	1193	2	court	court	NOUN
inlawrev-3479	1193	3	observed	observe	VERB
inlawrev-3479	1193	4	that	that	SCONJ
inlawrev-3479	1193	5	"	"	PUNCT
inlawrev-3479	1193	6	[	[	X
inlawrev-3479	1193	7	u]nder	u]nder	X
inlawrev-3479	1193	8	indiana	indiana	PROPN
inlawrev-3479	1193	9	's	's	PART
inlawrev-3479	1193	10	ascertainable	ascertainable	ADJ
inlawrev-3479	1193	11	standards	standard	NOUN
inlawrev-3479	1193	12	rule	rule	NOUN
inlawrev-3479	1193	13	,	,	PUNCT
inlawrev-3479	1193	14	all	all	DET
inlawrev-3479	1193	15	administrative	administrative	ADJ
inlawrev-3479	1193	16	decisions	decision	NOUN
inlawrev-3479	1193	17	must	must	AUX
inlawrev-3479	1193	18	be	be	AUX
inlawrev-3479	1193	19	in	in	ADP
inlawrev-3479	1193	20	accord	accord	NOUN
inlawrev-3479	1193	21	with	with	ADP
inlawrev-3479	1193	22	previously	previously	ADV
inlawrev-3479	1193	23	stated	state	VERB
inlawrev-3479	1193	24	,	,	PUNCT
inlawrev-3479	1193	25	ascertainable	ascertainable	ADJ
inlawrev-3479	1193	26	standards	standard	NOUN
inlawrev-3479	1193	27	.	.	PUNCT
inlawrev-3479	1193	28	"	"	PUNCT
inlawrev-3479	1194	1	410	410	NUM
inlawrev-3479	1194	2	the	the	DET
inlawrev-3479	1194	3	ascertainable	ascertainable	ADJ
inlawrev-3479	1194	4	standards	standard	NOUN
inlawrev-3479	1194	5	rule	rule	NOUN
inlawrev-3479	1194	6	ensures	ensure	VERB
inlawrev-3479	1194	7	that	that	SCONJ
inlawrev-3479	1194	8	administrative	administrative	ADJ
inlawrev-3479	1194	9	decisions	decision	NOUN
inlawrev-3479	1194	10	are	be	AUX
inlawrev-3479	1194	11	"	"	PUNCT
inlawrev-3479	1194	12	fair	fair	ADJ
inlawrev-3479	1194	13	,	,	PUNCT
inlawrev-3479	1194	14	orderly	orderly	ADJ
inlawrev-3479	1194	15	and	and	CCONJ
inlawrev-3479	1194	16	consistent	consistent	ADJ
inlawrev-3479	1194	17	rather	rather	ADV
inlawrev-3479	1194	18	than	than	ADP
inlawrev-3479	1194	19	irrational	irrational	ADJ
inlawrev-3479	1194	20	and	and	CCONJ
inlawrev-3479	1194	21	arbitrary	arbitrary	ADJ
inlawrev-3479	1194	22	.	.	PUNCT
inlawrev-3479	1194	23	"	"	PUNCT
inlawrev-3479	1195	1	411	411	NUM
inlawrev-3479	1195	2	under	under	ADP
inlawrev-3479	1195	3	the	the	DET
inlawrev-3479	1195	4	ascertainable	ascertainable	ADJ
inlawrev-3479	1195	5	standards	standard	NOUN
inlawrev-3479	1195	6	rule	rule	NOUN
inlawrev-3479	1195	7	,	,	PUNCT
inlawrev-3479	1195	8	the	the	DET
inlawrev-3479	1195	9	relevant	relevant	ADJ
inlawrev-3479	1195	10	standards	standard	NOUN
inlawrev-3479	1195	11	"	"	PUNCT
inlawrev-3479	1195	12	must	must	AUX
inlawrev-3479	1195	13	be	be	AUX
inlawrev-3479	1195	14	written	write	VERB
inlawrev-3479	1195	15	with	with	ADP
inlawrev-3479	1195	16	sufficient	sufficient	ADJ
inlawrev-3479	1195	17	precision	precision	NOUN
inlawrev-3479	1195	18	to	to	PART
inlawrev-3479	1195	19	give	give	VERB
inlawrev-3479	1195	20	fair	fair	ADJ
inlawrev-3479	1195	21	warning	warning	NOUN
inlawrev-3479	1195	22	as	as	ADP
inlawrev-3479	1195	23	to	to	ADP
inlawrev-3479	1195	24	what	what	PRON
inlawrev-3479	1195	25	factors	factor	VERB
inlawrev-3479	1195	26	an	an	DET
inlawrev-3479	1195	27	agency	agency	NOUN
inlawrev-3479	1195	28	will	will	AUX
inlawrev-3479	1195	29	consider	consider	VERB
inlawrev-3479	1195	30	in	in	ADP
inlawrev-3479	1195	31	making	make	VERB
inlawrev-3479	1195	32	an	an	DET
inlawrev-3479	1195	33	administrative	administrative	ADJ
inlawrev-3479	1195	34	decision	decision	NOUN
inlawrev-3479	1195	35	.	.	PUNCT
inlawrev-3479	1196	1	moreover	moreover	ADV
inlawrev-3479	1196	2	,	,	PUNCT
inlawrev-3479	1196	3	standards	standard	NOUN
inlawrev-3479	1196	4	should	should	AUX
inlawrev-3479	1196	5	also	also	ADV
inlawrev-3479	1196	6	be	be	AUX
inlawrev-3479	1196	7	readily	readily	ADV
inlawrev-3479	1196	8	available	available	ADJ
inlawrev-3479	1196	9	to	to	ADP
inlawrev-3479	1196	10	those	those	PRON
inlawrev-3479	1196	11	who	who	PRON
inlawrev-3479	1196	12	have	have	VERB
inlawrev-3479	1196	13	potential	potential	ADJ
inlawrev-3479	1196	14	contact	contact	NOUN
inlawrev-3479	1196	15	with	with	ADP
inlawrev-3479	1196	16	the	the	DET
inlawrev-3479	1196	17	administrative	administrative	ADJ
inlawrev-3479	1196	18	body	body	NOUN
inlawrev-3479	1196	19	.	.	PUNCT
inlawrev-3479	1196	20	"	"	PUNCT
inlawrev-3479	1197	1	412	412	NUM
inlawrev-3479	1197	2	the	the	DET
inlawrev-3479	1197	3	tax	tax	NOUN
inlawrev-3479	1197	4	court	court	NOUN
inlawrev-3479	1197	5	concluded	conclude	VERB
inlawrev-3479	1197	6	that	that	SCONJ
inlawrev-3479	1197	7	the	the	DET
inlawrev-3479	1197	8	isbtc	isbtc	NOUN
inlawrev-3479	1197	9	violated	violate	VERB
inlawrev-3479	1197	10	the	the	DET
inlawrev-3479	1197	11	ascertainable	ascertainable	ADJ
inlawrev-3479	1197	12	standards	standard	NOUN
inlawrev-3479	1197	13	rule	rule	VERB
inlawrev-3479	1197	14	in	in	ADP
inlawrev-3479	1197	15	this	this	DET
inlawrev-3479	1197	16	case	case	NOUN
inlawrev-3479	1197	17	because	because	SCONJ
inlawrev-3479	1197	18	the	the	DET
inlawrev-3479	1197	19	isbtc	isbtc	NOUN
inlawrev-3479	1197	20	's	's	PART
inlawrev-3479	1197	21	assessment	assessment	NOUN
inlawrev-3479	1197	22	regulations	regulation	NOUN
inlawrev-3479	1197	23	failed	fail	VERB
inlawrev-3479	1197	24	to	to	PART
inlawrev-3479	1197	25	provide	provide	VERB
inlawrev-3479	1197	26	standards	standard	NOUN
inlawrev-3479	1197	27	with	with	ADP
inlawrev-3479	1197	28	respect	respect	NOUN
inlawrev-3479	1197	29	to	to	ADP
inlawrev-3479	1197	30	the	the	DET
inlawrev-3479	1197	31	valuation	valuation	NOUN
inlawrev-3479	1197	32	of	of	ADP
inlawrev-3479	1197	33	iron	iron	NOUN
inlawrev-3479	1197	34	fencing	fencing	NOUN
inlawrev-3479	1197	35	,	,	PUNCT
inlawrev-3479	1197	36	and	and	CCONJ
inlawrev-3479	1197	37	there	there	PRON
inlawrev-3479	1197	38	was	be	VERB
inlawrev-3479	1197	39	no	no	DET
inlawrev-3479	1197	40	previously	previously	ADV
inlawrev-3479	1197	41	announced	announce	VERB
inlawrev-3479	1197	42	standard	standard	NOUN
inlawrev-3479	1197	43	for	for	ADP
inlawrev-3479	1197	44	the	the	DET
inlawrev-3479	1197	45	isbtc	isbtc	NOUN
inlawrev-3479	1197	46	to	to	PART
inlawrev-3479	1197	47	apply	apply	VERB
inlawrev-3479	1197	48	when	when	SCONJ
inlawrev-3479	1197	49	assessing	assess	VERB
inlawrev-3479	1197	50	the	the	DET
inlawrev-3479	1197	51	iron	iron	NOUN
inlawrev-3479	1197	52	fencing	fencing	NOUN
inlawrev-3479	1197	53	.	.	PUNCT
inlawrev-3479	1198	1	413	413	NUM
inlawrev-3479	1198	2	additionally	additionally	ADV
inlawrev-3479	1198	3	,	,	PUNCT
inlawrev-3479	1198	4	the	the	DET
inlawrev-3479	1198	5	tax	tax	NOUN
inlawrev-3479	1198	6	court	court	NOUN
inlawrev-3479	1198	7	found	find	VERB
inlawrev-3479	1198	8	that	that	SCONJ
inlawrev-3479	1198	9	the	the	DET
inlawrev-3479	1198	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1198	11	lacked	lack	VERB
inlawrev-3479	1198	12	any	any	DET
inlawrev-3479	1198	13	404	404	NOUN
inlawrev-3479	1198	14	.	.	PUNCT
inlawrev-3479	1199	1	i	i	PRON
inlawrev-3479	1199	2	d.	d.	PROPN
inlawrev-3479	1199	3	at	at	ADP
inlawrev-3479	1199	4	834	834	NUM
inlawrev-3479	1199	5	.	.	PUNCT
inlawrev-3479	1200	1	405	405	NUM
inlawrev-3479	1200	2	.	.	PUNCT
inlawrev-3479	1201	1	see	see	VERB
inlawrev-3479	1201	2	i	i	PRON
inlawrev-3479	1201	3	d.	d.	PROPN
inlawrev-3479	1201	4	406	406	NUM
inlawrev-3479	1201	5	.	.	PUNCT
inlawrev-3479	1202	1	see	see	VERB
inlawrev-3479	1202	2	i	i	PRON
inlawrev-3479	1202	3	d.	d.	PROPN
inlawrev-3479	1202	4	407	407	NUM
inlawrev-3479	1202	5	.	.	PUNCT
inlawrev-3479	1203	1	see	see	VERB
inlawrev-3479	1203	2	i	i	PRON
inlawrev-3479	1203	3	d.	d.	PROPN
inlawrev-3479	1203	4	at	at	ADP
inlawrev-3479	1203	5	834	834	NUM
inlawrev-3479	1203	6	-	-	SYM
inlawrev-3479	1203	7	35	35	NUM
inlawrev-3479	1203	8	.	.	PUNCT
inlawrev-3479	1203	9	408	408	NUM
inlawrev-3479	1203	10	.	.	PUNCT
inlawrev-3479	1204	1	see	see	VERB
inlawrev-3479	1204	2	i	i	PRON
inlawrev-3479	1204	3	d.	d.	PROPN
inlawrev-3479	1204	4	409	409	NUM
inlawrev-3479	1204	5	.	.	PUNCT
inlawrev-3479	1205	1	see	see	VERB
inlawrev-3479	1205	2	i	i	PRON
inlawrev-3479	1205	3	d.	d.	PROPN
inlawrev-3479	1205	4	4	4	NUM
inlawrev-3479	1205	5	1	1	NUM
inlawrev-3479	1205	6	0	0	NUM
inlawrev-3479	1205	7	.	.	PUNCT
inlawrev-3479	1206	1	i	i	PRON
inlawrev-3479	1206	2	d.	d.	PROPN
inlawrev-3479	1206	3	at	at	ADP
inlawrev-3479	1206	4	836	836	NUM
inlawrev-3479	1206	5	(	(	PUNCT
inlawrev-3479	1206	6	quoting	quote	VERB
inlawrev-3479	1206	7	boaz	boaz	PROPN
inlawrev-3479	1206	8	v.	v.	PROPN
inlawrev-3479	1206	9	bartholomew	bartholomew	PROPN
inlawrev-3479	1206	10	consol	consol	PROPN
inlawrev-3479	1206	11	.	.	PUNCT
inlawrev-3479	1207	1	sch	sch	PROPN
inlawrev-3479	1207	2	.	.	PROPN
inlawrev-3479	1207	3	corp	corp	PROPN
inlawrev-3479	1207	4	.	.	PROPN
inlawrev-3479	1207	5	,	,	PUNCT
inlawrev-3479	1207	6	654	654	NUM
inlawrev-3479	1207	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1207	8	320	320	NUM
inlawrev-3479	1207	9	,	,	PUNCT
inlawrev-3479	1207	10	323	323	NUM
inlawrev-3479	1207	11	(	(	PUNCT
inlawrev-3479	1207	12	ind	ind	NOUN
inlawrev-3479	1207	13	.	.	PUNCT
inlawrev-3479	1208	1	taxct	taxct	PROPN
inlawrev-3479	1208	2	.	.	PUNCT
inlawrev-3479	1208	3	1995	1995	NUM
inlawrev-3479	1208	4	)	)	PUNCT
inlawrev-3479	1208	5	)	)	PUNCT
inlawrev-3479	1208	6	.	.	PUNCT
inlawrev-3479	1209	1	411	411	NUM
inlawrev-3479	1209	2	.	.	PUNCT
inlawrev-3479	1210	1	i	i	PRON
inlawrev-3479	1210	2	d.	d.	PROPN
inlawrev-3479	1210	3	at	at	ADP
inlawrev-3479	1210	4	836	836	NUM
inlawrev-3479	1210	5	-	-	SYM
inlawrev-3479	1210	6	37	37	NUM
inlawrev-3479	1210	7	(	(	PUNCT
inlawrev-3479	1210	8	quoting	quote	VERB
inlawrev-3479	1210	9	garcia	garcia	PROPN
inlawrev-3479	1210	10	v.	v.	ADP
inlawrev-3479	1210	11	state	state	PROPN
inlawrev-3479	1210	12	bd	bd	PROPN
inlawrev-3479	1210	13	.	.	PROPN
inlawrev-3479	1210	14	of	of	ADP
inlawrev-3479	1210	15	tax	tax	PROPN
inlawrev-3479	1210	16	commr	commr	NOUN
inlawrev-3479	1210	17	's	's	PART
inlawrev-3479	1210	18	,	,	PUNCT
inlawrev-3479	1210	19	694	694	NUM
inlawrev-3479	1210	20	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1210	21	794	794	NUM
inlawrev-3479	1210	22	,	,	PUNCT
inlawrev-3479	1210	23	796	796	NUM
inlawrev-3479	1210	24	(	(	PUNCT
inlawrev-3479	1210	25	ind	ind	NOUN
inlawrev-3479	1210	26	.	.	PUNCT
inlawrev-3479	1211	1	tax	tax	PROPN
inlawrev-3479	1211	2	ct	ct	PROPN
inlawrev-3479	1211	3	.	.	PROPN
inlawrev-3479	1211	4	1998	1998	NUM
inlawrev-3479	1211	5	)	)	PUNCT
inlawrev-3479	1212	1	(	(	PUNCT
inlawrev-3479	1212	2	citation	citation	NOUN
inlawrev-3479	1212	3	omitted	omit	VERB
inlawrev-3479	1212	4	)	)	PUNCT
inlawrev-3479	1212	5	)	)	PUNCT
inlawrev-3479	1212	6	.	.	PUNCT
inlawrev-3479	1213	1	412	412	NUM
inlawrev-3479	1213	2	.	.	PUNCT
inlawrev-3479	1214	1	i	i	PRON
inlawrev-3479	1214	2	d.	d.	PROPN
inlawrev-3479	1214	3	at	at	ADP
inlawrev-3479	1214	4	837	837	NUM
inlawrev-3479	1214	5	.	.	PUNCT
inlawrev-3479	1215	1	413	413	NUM
inlawrev-3479	1215	2	.	.	PUNCT
inlawrev-3479	1216	1	see	see	VERB
inlawrev-3479	1216	2	i	i	PRON
inlawrev-3479	1216	3	d.	d.	PROPN
inlawrev-3479	1216	4	1040	1040	NUM
inlawrev-3479	1216	5	indiana	indiana	PROPN
inlawrev-3479	1216	6	law	law	PROPN
inlawrev-3479	1216	7	review	review	NOUN
inlawrev-3479	1217	1	[	[	X
inlawrev-3479	1217	2	vol	vol	NOUN
inlawrev-3479	1217	3	.	.	PUNCT
inlawrev-3479	1217	4	34	34	NUM
inlawrev-3479	1217	5	:	:	SYM
inlawrev-3479	1217	6	1003	1003	NUM
inlawrev-3479	1217	7	warning	warn	VERB
inlawrev-3479	1217	8	that	that	SCONJ
inlawrev-3479	1217	9	the	the	DET
inlawrev-3479	1217	10	isbtc	isbtc	NOUN
inlawrev-3479	1217	11	would	would	AUX
inlawrev-3479	1217	12	rely	rely	VERB
inlawrev-3479	1217	13	upon	upon	SCONJ
inlawrev-3479	1217	14	market	market	NOUN
inlawrev-3479	1217	15	information	information	NOUN
inlawrev-3479	1217	16	to	to	PART
inlawrev-3479	1217	17	assess	assess	VERB
inlawrev-3479	1217	18	the	the	DET
inlawrev-3479	1217	19	fencing	fencing	NOUN
inlawrev-3479	1217	20	.	.	PUNCT
inlawrev-3479	1218	1	414	414	NUM
inlawrev-3479	1218	2	the	the	DET
inlawrev-3479	1218	3	court	court	NOUN
inlawrev-3479	1218	4	also	also	ADV
inlawrev-3479	1218	5	emphasized	emphasize	VERB
inlawrev-3479	1218	6	that	that	SCONJ
inlawrev-3479	1218	7	the	the	DET
inlawrev-3479	1218	8	isbtc	isbtc	NOUN
inlawrev-3479	1218	9	's	's	PART
inlawrev-3479	1218	10	standards	standard	NOUN
inlawrev-3479	1218	11	were	be	AUX
inlawrev-3479	1218	12	not	not	PART
inlawrev-3479	1218	13	readily	readily	ADV
inlawrev-3479	1218	14	available	available	ADJ
inlawrev-3479	1218	15	to	to	ADP
inlawrev-3479	1218	16	the	the	DET
inlawrev-3479	1218	17	taxpayer	taxpayer	NOUN
inlawrev-3479	1218	18	.	.	PUNCT
inlawrev-3479	1219	1	415	415	NUM
inlawrev-3479	1219	2	accordingly	accordingly	ADV
inlawrev-3479	1219	3	,	,	PUNCT
inlawrev-3479	1219	4	the	the	DET
inlawrev-3479	1219	5	tax	tax	NOUN
inlawrev-3479	1219	6	court	court	NOUN
inlawrev-3479	1219	7	found	find	VERB
inlawrev-3479	1219	8	that	that	SCONJ
inlawrev-3479	1219	9	the	the	DET
inlawrev-3479	1219	10	isbtc	isbtc	NOUN
inlawrev-3479	1219	11	's	's	PART
inlawrev-3479	1219	12	assessment	assessment	NOUN
inlawrev-3479	1219	13	ofthe	ofthe	PROPN
inlawrev-3479	1219	14	taxpayer	taxpayer	NOUN
inlawrev-3479	1219	15	's	's	PART
inlawrev-3479	1219	16	iron	iron	NOUN
inlawrev-3479	1219	17	fencing	fencing	NOUN
inlawrev-3479	1219	18	was	be	AUX
inlawrev-3479	1219	19	arbitrary	arbitrary	ADJ
inlawrev-3479	1219	20	and	and	CCONJ
inlawrev-3479	1219	21	capricious	capricious	ADJ
inlawrev-3479	1219	22	,	,	PUNCT
inlawrev-3479	1219	23	reversed	reverse	VERB
inlawrev-3479	1219	24	the	the	DET
inlawrev-3479	1219	25	isbtc	isbtc	NOUN
inlawrev-3479	1219	26	's	's	PART
inlawrev-3479	1219	27	final	final	ADJ
inlawrev-3479	1219	28	determination	determination	NOUN
inlawrev-3479	1219	29	on	on	ADP
inlawrev-3479	1219	30	the	the	DET
inlawrev-3479	1219	31	issue	issue	NOUN
inlawrev-3479	1219	32	ofthe	ofthe	ADJ
inlawrev-3479	1219	33	valuation	valuation	NOUN
inlawrev-3479	1219	34	ofthe	ofthe	ADJ
inlawrev-3479	1219	35	iron	iron	NOUN
inlawrev-3479	1219	36	fencing	fencing	NOUN
inlawrev-3479	1219	37	,	,	PUNCT
inlawrev-3479	1219	38	and	and	CCONJ
inlawrev-3479	1219	39	remanded	remand	VERB
inlawrev-3479	1219	40	to	to	ADP
inlawrev-3479	1219	41	the	the	DET
inlawrev-3479	1219	42	isbtc.416	isbtc.416	PROPN
inlawrev-3479	1219	43	the	the	DET
inlawrev-3479	1219	44	court	court	NOUN
inlawrev-3479	1219	45	instructed	instruct	VERB
inlawrev-3479	1219	46	the	the	DET
inlawrev-3479	1219	47	isbtc	isbtc	NOUN
inlawrev-3479	1219	48	"	"	PUNCT
inlawrev-3479	1219	49	to	to	PART
inlawrev-3479	1219	50	conduct	conduct	VERB
inlawrev-3479	1219	51	a	a	DET
inlawrev-3479	1219	52	hearing	hearing	NOUN
inlawrev-3479	1219	53	on	on	ADP
inlawrev-3479	1219	54	this	this	DET
inlawrev-3479	1219	55	issue	issue	NOUN
inlawrev-3479	1219	56	,	,	PUNCT
inlawrev-3479	1219	57	during	during	ADP
inlawrev-3479	1219	58	which	which	PRON
inlawrev-3479	1219	59	it	it	PRON
inlawrev-3479	1219	60	shall	shall	AUX
inlawrev-3479	1219	61	accept	accept	VERB
inlawrev-3479	1219	62	and	and	CCONJ
inlawrev-3479	1219	63	consider	consider	VERB
inlawrev-3479	1219	64	any	any	DET
inlawrev-3479	1219	65	objectively	objectively	ADV
inlawrev-3479	1219	66	verifiable	verifiable	ADJ
inlawrev-3479	1219	67	evidence	evidence	NOUN
inlawrev-3479	1219	68	submitted	submit	VERB
inlawrev-3479	1219	69	by	by	ADP
inlawrev-3479	1219	70	[	[	PUNCT
inlawrev-3479	1219	71	the	the	DET
inlawrev-3479	1219	72	taxpayer	taxpayer	NOUN
inlawrev-3479	1219	73	]	]	PUNCT
inlawrev-3479	1219	74	as	as	ADP
inlawrev-3479	1219	75	to	to	ADP
inlawrev-3479	1219	76	the	the	DET
inlawrev-3479	1219	77	iron	iron	NOUN
inlawrev-3479	1219	78	fencing	fencing	NOUN
inlawrev-3479	1219	79	's	's	PART
inlawrev-3479	1219	80	value	value	NOUN
inlawrev-3479	1219	81	.	.	PUNCT
inlawrev-3479	1219	82	"	"	PUNCT
inlawrev-3479	1220	1	417	417	NUM
inlawrev-3479	1220	2	the	the	DET
inlawrev-3479	1220	3	final	final	ADJ
inlawrev-3479	1220	4	issue	issue	NOUN
inlawrev-3479	1220	5	that	that	SCONJ
inlawrev-3479	1220	6	the	the	DET
inlawrev-3479	1220	7	tax	tax	NOUN
inlawrev-3479	1220	8	court	court	NOUN
inlawrev-3479	1220	9	considered	consider	VERB
inlawrev-3479	1220	10	in	in	ADP
inlawrev-3479	1220	11	sterling	sterling	NOUN
inlawrev-3479	1220	12	was	be	AUX
inlawrev-3479	1220	13	whether	whether	SCONJ
inlawrev-3479	1220	14	the	the	DET
inlawrev-3479	1220	15	isbtc	isbtc	NOUN
inlawrev-3479	1220	16	assigned	assign	VERB
inlawrev-3479	1220	17	the	the	DET
inlawrev-3479	1220	18	correct	correct	ADJ
inlawrev-3479	1220	19	grade	grade	NOUN
inlawrev-3479	1220	20	to	to	ADP
inlawrev-3479	1220	21	the	the	DET
inlawrev-3479	1220	22	taxpayer	taxpayer	NOUN
inlawrev-3479	1220	23	's	's	PART
inlawrev-3479	1220	24	apartment	apartment	NOUN
inlawrev-3479	1220	25	complex.418	complex.418	NOUN
inlawrev-3479	1220	26	the	the	DET
inlawrev-3479	1220	27	tax	tax	NOUN
inlawrev-3479	1220	28	court	court	NOUN
inlawrev-3479	1220	29	concluded	conclude	VERB
inlawrev-3479	1220	30	that	that	SCONJ
inlawrev-3479	1220	31	because	because	SCONJ
inlawrev-3479	1220	32	the	the	DET
inlawrev-3479	1220	33	taxpayer	taxpayer	NOUN
inlawrev-3479	1220	34	failed	fail	VERB
inlawrev-3479	1220	35	to	to	PART
inlawrev-3479	1220	36	identify	identify	VERB
inlawrev-3479	1220	37	any	any	DET
inlawrev-3479	1220	38	probative	probative	ADJ
inlawrev-3479	1220	39	evidence	evidence	NOUN
inlawrev-3479	1220	40	of	of	ADP
inlawrev-3479	1220	41	record	record	NOUN
inlawrev-3479	1220	42	indicating	indicate	VERB
inlawrev-3479	1220	43	what	what	PRON
inlawrev-3479	1220	44	the	the	DET
inlawrev-3479	1220	45	correct	correct	ADJ
inlawrev-3479	1220	46	grade	grade	NOUN
inlawrev-3479	1220	47	should	should	AUX
inlawrev-3479	1220	48	be	be	AUX
inlawrev-3479	1220	49	,	,	PUNCT
inlawrev-3479	1220	50	it	it	PRON
inlawrev-3479	1220	51	need	need	AUX
inlawrev-3479	1220	52	not	not	PART
inlawrev-3479	1220	53	address	address	VERB
inlawrev-3479	1220	54	whether	whether	SCONJ
inlawrev-3479	1220	55	or	or	CCONJ
inlawrev-3479	1220	56	not	not	PART
inlawrev-3479	1220	57	the	the	DET
inlawrev-3479	1220	58	isbtc	isbtc	NOUN
inlawrev-3479	1220	59	's	's	PART
inlawrev-3479	1220	60	decision	decision	NOUN
inlawrev-3479	1220	61	was	be	AUX
inlawrev-3479	1220	62	supported	support	VERB
inlawrev-3479	1220	63	by	by	ADP
inlawrev-3479	1220	64	substantial	substantial	ADJ
inlawrev-3479	1220	65	evidence	evidence	NOUN
inlawrev-3479	1220	66	.	.	PUNCT
inlawrev-3479	1221	1	419	419	NUM
inlawrev-3479	1221	2	the	the	DET
inlawrev-3479	1221	3	court	court	NOUN
inlawrev-3479	1221	4	found	find	VERB
inlawrev-3479	1221	5	that	that	SCONJ
inlawrev-3479	1221	6	the	the	DET
inlawrev-3479	1221	7	taxpayer	taxpayer	NOUN
inlawrev-3479	1221	8	's	's	PART
inlawrev-3479	1221	9	submissions	submission	NOUN
inlawrev-3479	1221	10	both	both	PRON
inlawrev-3479	1221	11	to	to	ADP
inlawrev-3479	1221	12	the	the	DET
inlawrev-3479	1221	13	isbtc	isbtc	NOUN
inlawrev-3479	1221	14	and	and	CCONJ
inlawrev-3479	1221	15	to	to	ADP
inlawrev-3479	1221	16	the	the	DET
inlawrev-3479	1221	17	court	court	NOUN
inlawrev-3479	1221	18	did	do	AUX
inlawrev-3479	1221	19	not	not	PART
inlawrev-3479	1221	20	constitute	constitute	VERB
inlawrev-3479	1221	21	probative	probative	ADJ
inlawrev-3479	1221	22	evidence	evidence	NOUN
inlawrev-3479	1221	23	.	.	PUNCT
inlawrev-3479	1222	1	420	420	NUM
inlawrev-3479	1223	1	in	in	ADP
inlawrev-3479	1223	2	addition	addition	NOUN
inlawrev-3479	1223	3	,	,	PUNCT
inlawrev-3479	1223	4	the	the	DET
inlawrev-3479	1223	5	court	court	NOUN
inlawrev-3479	1223	6	found	find	VERB
inlawrev-3479	1223	7	that	that	SCONJ
inlawrev-3479	1223	8	"	"	PUNCT
inlawrev-3479	1223	9	questions	question	NOUN
inlawrev-3479	1223	10	as	as	ADP
inlawrev-3479	1223	11	to	to	ADP
inlawrev-3479	1223	12	definitions	definition	NOUN
inlawrev-3479	1223	13	do	do	AUX
inlawrev-3479	1223	14	not	not	PART
inlawrev-3479	1223	15	constitute	constitute	VERB
inlawrev-3479	1223	16	probative	probative	ADJ
inlawrev-3479	1223	17	evidence	evidence	NOUN
inlawrev-3479	1223	18	on	on	ADP
inlawrev-3479	1223	19	the	the	DET
inlawrev-3479	1223	20	issue	issue	NOUN
inlawrev-3479	1223	21	of	of	ADP
inlawrev-3479	1223	22	grade	grade	NOUN
inlawrev-3479	1223	23	"	"	PUNCT
inlawrev-3479	1223	24	and	and	CCONJ
inlawrev-3479	1223	25	that	that	SCONJ
inlawrev-3479	1223	26	"	"	PUNCT
inlawrev-3479	1223	27	the	the	DET
inlawrev-3479	1223	28	taxpayer	taxpayer	NOUN
inlawrev-3479	1223	29	should	should	AUX
inlawrev-3479	1223	30	offer	offer	VERB
inlawrev-3479	1223	31	specific	specific	ADJ
inlawrev-3479	1223	32	evidence	evidence	NOUN
inlawrev-3479	1223	33	tied	tie	VERB
inlawrev-3479	1223	34	to	to	ADP
inlawrev-3479	1223	35	the	the	DET
inlawrev-3479	1223	36	various	various	ADJ
inlawrev-3479	1223	37	descriptions	description	NOUN
inlawrev-3479	1223	38	of	of	ADP
inlawrev-3479	1223	39	grade	grade	NOUN
inlawrev-3479	1223	40	classifications	classification	NOUN
inlawrev-3479	1223	41	.	.	PUNCT
inlawrev-3479	1223	42	"	"	PUNCT
inlawrev-3479	1224	1	421	421	NUM
inlawrev-3479	1224	2	in	in	ADP
inlawrev-3479	1224	3	the	the	DET
inlawrev-3479	1224	4	absence	absence	NOUN
inlawrev-3479	1224	5	ofthe	ofthe	NOUN
inlawrev-3479	1224	6	taxpayer	taxpayer	NOUN
inlawrev-3479	1224	7	presenting	present	VERB
inlawrev-3479	1224	8	probative	probative	ADJ
inlawrev-3479	1224	9	evidence	evidence	NOUN
inlawrev-3479	1224	10	as	as	ADP
inlawrev-3479	1224	11	to	to	PART
inlawrev-3479	1224	12	grade	grade	VERB
inlawrev-3479	1224	13	,	,	PUNCT
inlawrev-3479	1224	14	the	the	DET
inlawrev-3479	1224	15	isbtc	isbtc	NOUN
inlawrev-3479	1224	16	was	be	AUX
inlawrev-3479	1224	17	not	not	PART
inlawrev-3479	1224	18	required	require	VERB
inlawrev-3479	1224	19	to	to	PART
inlawrev-3479	1224	20	support	support	VERB
inlawrev-3479	1224	21	its	its	PRON
inlawrev-3479	1224	22	final	final	ADJ
inlawrev-3479	1224	23	determination	determination	NOUN
inlawrev-3479	1224	24	on	on	ADP
inlawrev-3479	1224	25	the	the	DET
inlawrev-3479	1224	26	issue	issue	NOUN
inlawrev-3479	1224	27	with	with	ADP
inlawrev-3479	1224	28	substantial	substantial	ADJ
inlawrev-3479	1224	29	evidence	evidence	NOUN
inlawrev-3479	1224	30	.	.	PUNCT
inlawrev-3479	1225	1	422	422	NUM
inlawrev-3479	1225	2	therefore	therefore	ADV
inlawrev-3479	1225	3	,	,	PUNCT
inlawrev-3479	1225	4	the	the	DET
inlawrev-3479	1225	5	tax	tax	NOUN
inlawrev-3479	1225	6	court	court	NOUN
inlawrev-3479	1225	7	affirmed	affirm	VERB
inlawrev-3479	1225	8	the	the	DET
inlawrev-3479	1225	9	isbtc	isbtc	NOUN
inlawrev-3479	1225	10	's	's	PART
inlawrev-3479	1225	11	final	final	ADJ
inlawrev-3479	1225	12	determination	determination	NOUN
inlawrev-3479	1225	13	on	on	ADP
inlawrev-3479	1225	14	the	the	DET
inlawrev-3479	1225	15	issue	issue	NOUN
inlawrev-3479	1225	16	of	of	ADP
inlawrev-3479	1225	17	grade.423	grade.423	ADJ
inlawrev-3479	1225	18	10	10	NUM
inlawrev-3479	1225	19	.	.	PUNCT
inlawrev-3479	1226	1	plainfield	plainfield	PROPN
inlawrev-3479	1226	2	elks	elks	PROPN
inlawrev-3479	1226	3	lodge	lodge	PROPN
inlawrev-3479	1226	4	no	no	NOUN
inlawrev-3479	1226	5	.	.	PUNCT
inlawrev-3479	1227	1	2186	2186	NUM
inlawrev-3479	1227	2	v.	v.	ADP
inlawrev-3479	1227	3	state	state	PROPN
inlawrev-3479	1227	4	board	board	PROPN
inlawrev-3479	1227	5	of	of	ADP
inlawrev-3479	1227	6	tax	tax	NOUN
inlawrev-3479	1227	7	commissioners	commissioner	NOUN
inlawrev-3479	1227	8	.	.	PUNCT
inlawrev-3479	1228	1	424	424	NUM
inlawrev-3479	1228	2	—	—	PUNCT
inlawrev-3479	1228	3	in	in	ADP
inlawrev-3479	1228	4	plainfield	plainfield	PROPN
inlawrev-3479	1228	5	elks	elks	PROPN
inlawrev-3479	1228	6	lodge	lodge	PROPN
inlawrev-3479	1228	7	no	no	NOUN
inlawrev-3479	1228	8	.	.	PUNCT
inlawrev-3479	1229	1	2186	2186	NUM
inlawrev-3479	1229	2	,	,	PUNCT
inlawrev-3479	1229	3	the	the	DET
inlawrev-3479	1229	4	owner	owner	NOUN
inlawrev-3479	1229	5	of	of	ADP
inlawrev-3479	1229	6	property	property	NOUN
inlawrev-3479	1229	7	consisting	consist	VERB
inlawrev-3479	1229	8	of	of	ADP
inlawrev-3479	1229	9	a	a	DET
inlawrev-3479	1229	10	golf	golf	NOUN
inlawrev-3479	1229	11	course	course	NOUN
inlawrev-3479	1229	12	,	,	PUNCT
inlawrev-3479	1229	13	swimming	swimming	NOUN
inlawrev-3479	1229	14	pool	pool	NOUN
inlawrev-3479	1229	15	,	,	PUNCT
inlawrev-3479	1229	16	and	and	CCONJ
inlawrev-3479	1229	17	lodge	lodge	PROPN
inlawrev-3479	1229	18	house	house	NOUN
inlawrev-3479	1229	19	located	locate	VERB
inlawrev-3479	1229	20	in	in	ADP
inlawrev-3479	1229	21	hendricks	hendrick	NOUN
inlawrev-3479	1229	22	county	county	PROPN
inlawrev-3479	1229	23	,	,	PUNCT
inlawrev-3479	1229	24	indiana	indiana	PROPN
inlawrev-3479	1229	25	,	,	PUNCT
inlawrev-3479	1229	26	appealed	appeal	VERB
inlawrev-3479	1229	27	the	the	DET
inlawrev-3479	1229	28	final	final	ADJ
inlawrev-3479	1229	29	assessment	assessment	NOUN
inlawrev-3479	1229	30	determination	determination	NOUN
inlawrev-3479	1229	31	of	of	ADP
inlawrev-3479	1229	32	the	the	DET
inlawrev-3479	1229	33	isbtc	isbtc	NOUN
inlawrev-3479	1229	34	denying	deny	VERB
inlawrev-3479	1229	35	the	the	DET
inlawrev-3479	1229	36	owner	owner	NOUN
inlawrev-3479	1229	37	a	a	DET
inlawrev-3479	1229	38	property	property	NOUN
inlawrev-3479	1229	39	tax	tax	NOUN
inlawrev-3479	1229	40	exemption.425	exemption.425	NOUN
inlawrev-3479	1229	41	in	in	ADP
inlawrev-3479	1229	42	this	this	DET
inlawrev-3479	1229	43	tax	tax	NOUN
inlawrev-3479	1229	44	appeal	appeal	NOUN
inlawrev-3479	1229	45	,	,	PUNCT
inlawrev-3479	1229	46	the	the	DET
inlawrev-3479	1229	47	plainfield	plainfield	PROPN
inlawrev-3479	1229	48	elks	elks	PROPN
inlawrev-3479	1229	49	lodge	lodge	PROPN
inlawrev-3479	1229	50	no	no	NOUN
inlawrev-3479	1229	51	.	.	PUNCT
inlawrev-3479	1230	1	2186	2186	NUM
inlawrev-3479	1230	2	(	(	PUNCT
inlawrev-3479	1230	3	taxpayer	taxpayer	NOUN
inlawrev-3479	1230	4	)	)	PUNCT
inlawrev-3479	1230	5	raised	raise	VERB
inlawrev-3479	1230	6	only	only	ADV
inlawrev-3479	1230	7	the	the	DET
inlawrev-3479	1230	8	issue	issue	NOUN
inlawrev-3479	1230	9	of	of	ADP
inlawrev-3479	1230	10	whether	whether	SCONJ
inlawrev-3479	1230	11	the	the	DET
inlawrev-3479	1230	12	taxpayer	taxpayer	NOUN
inlawrev-3479	1230	13	's	's	PART
inlawrev-3479	1230	14	property	property	NOUN
inlawrev-3479	1230	15	met	meet	VERB
inlawrev-3479	1230	16	the	the	DET
inlawrev-3479	1230	17	"	"	PUNCT
inlawrev-3479	1230	18	charitable	charitable	ADJ
inlawrev-3479	1230	19	purpose	purpose	NOUN
inlawrev-3479	1230	20	"	"	PUNCT
inlawrev-3479	1230	21	requirements	requirement	NOUN
inlawrev-3479	1230	22	of	of	ADP
inlawrev-3479	1230	23	sections	section	NOUN
inlawrev-3479	1230	24	of	of	ADP
inlawrev-3479	1230	25	61.1	61.1	NUM
inlawrev-3479	1230	26	-	-	SYM
inlawrev-3479	1230	27	1	1	NUM
inlawrev-3479	1230	28	0	0	NUM
inlawrev-3479	1230	29	-	-	SYM
inlawrev-3479	1230	30	1	1	NUM
inlawrev-3479	1230	31	6(a	6(a	NUM
inlawrev-3479	1230	32	)	)	PUNCT
inlawrev-3479	1230	33	to	to	ADP
inlawrev-3479	1230	34	-36.3(a	-36.3(a	X
inlawrev-3479	1230	35	)	)	PUNCT
inlawrev-3479	1230	36	of	of	ADP
inlawrev-3479	1230	37	the	the	DET
inlawrev-3479	1230	38	indiana	indiana	PROPN
inlawrev-3479	1230	39	code	code	PROPN
inlawrev-3479	1230	40	.	.	PUNCT
inlawrev-3479	1231	1	426	426	NUM
inlawrev-3479	1232	1	the	the	DET
inlawrev-3479	1232	2	court	court	NOUN
inlawrev-3479	1232	3	defined	define	VERB
inlawrev-3479	1232	4	the	the	DET
inlawrev-3479	1232	5	pivotal	pivotal	ADJ
inlawrev-3479	1232	6	414	414	NUM
inlawrev-3479	1232	7	.	.	PUNCT
inlawrev-3479	1233	1	see	see	VERB
inlawrev-3479	1233	2	i	i	PRON
inlawrev-3479	1233	3	d.	d.	PROPN
inlawrev-3479	1233	4	415	415	NUM
inlawrev-3479	1233	5	.	.	PUNCT
inlawrev-3479	1234	1	see	see	VERB
inlawrev-3479	1234	2	i	i	PRON
inlawrev-3479	1234	3	d.	d.	PROPN
inlawrev-3479	1234	4	416	416	NUM
inlawrev-3479	1234	5	.	.	PUNCT
inlawrev-3479	1235	1	see	see	VERB
inlawrev-3479	1235	2	i	i	PRON
inlawrev-3479	1235	3	d.	d.	PROPN
inlawrev-3479	1235	4	at	at	ADP
inlawrev-3479	1235	5	838	838	NUM
inlawrev-3479	1235	6	.	.	PUNCT
inlawrev-3479	1236	1	417	417	NUM
inlawrev-3479	1236	2	.	.	PUNCT
inlawrev-3479	1237	1	i	i	PRON
inlawrev-3479	1237	2	d.	d.	PROPN
inlawrev-3479	1237	3	418	418	NUM
inlawrev-3479	1237	4	.	.	PUNCT
inlawrev-3479	1238	1	see	see	VERB
inlawrev-3479	1238	2	i	i	PRON
inlawrev-3479	1238	3	d.	d.	PROPN
inlawrev-3479	1238	4	at	at	ADP
inlawrev-3479	1238	5	832	832	NUM
inlawrev-3479	1238	6	.	.	PUNCT
inlawrev-3479	1238	7	419	419	NUM
inlawrev-3479	1238	8	.	.	PUNCT
inlawrev-3479	1239	1	see	see	VERB
inlawrev-3479	1239	2	i	i	PRON
inlawrev-3479	1239	3	d.	d.	PROPN
inlawrev-3479	1239	4	at	at	ADP
inlawrev-3479	1239	5	838	838	NUM
inlawrev-3479	1239	6	.	.	PUNCT
inlawrev-3479	1240	1	420	420	NUM
inlawrev-3479	1240	2	.	.	PUNCT
inlawrev-3479	1241	1	see	see	VERB
inlawrev-3479	1241	2	i	i	PRON
inlawrev-3479	1241	3	d.	d.	PROPN
inlawrev-3479	1241	4	at	at	ADP
inlawrev-3479	1241	5	839	839	NUM
inlawrev-3479	1241	6	.	.	PUNCT
inlawrev-3479	1242	1	421	421	NUM
inlawrev-3479	1242	2	.	.	PUNCT
inlawrev-3479	1243	1	i	i	PRON
inlawrev-3479	1243	2	d.	d.	PROPN
inlawrev-3479	1243	3	at	at	ADP
inlawrev-3479	1243	4	839	839	NUM
inlawrev-3479	1243	5	-	-	SYM
inlawrev-3479	1243	6	40	40	NUM
inlawrev-3479	1243	7	.	.	PUNCT
inlawrev-3479	1244	1	422	422	NUM
inlawrev-3479	1244	2	.	.	PUNCT
inlawrev-3479	1245	1	see	see	VERB
inlawrev-3479	1245	2	i	i	PRON
inlawrev-3479	1245	3	d.	d.	PROPN
inlawrev-3479	1245	4	at	at	ADP
inlawrev-3479	1245	5	840	840	NUM
inlawrev-3479	1245	6	.	.	PUNCT
inlawrev-3479	1246	1	423	423	NUM
inlawrev-3479	1246	2	.	.	PUNCT
inlawrev-3479	1246	3	see	see	VERB
inlawrev-3479	1246	4	i	i	PROPN
inlawrev-3479	1246	5	d.	d.	PROPN
inlawrev-3479	1246	6	424	424	NUM
inlawrev-3479	1246	7	.	.	PUNCT
inlawrev-3479	1247	1	733	733	NUM
inlawrev-3479	1247	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1247	3	32	32	NUM
inlawrev-3479	1247	4	(	(	PUNCT
inlawrev-3479	1247	5	ind	ind	NOUN
inlawrev-3479	1247	6	.	.	PUNCT
inlawrev-3479	1248	1	tax	tax	PROPN
inlawrev-3479	1248	2	ct	ct	PROPN
inlawrev-3479	1248	3	.	.	PROPN
inlawrev-3479	1248	4	2000	2000	NUM
inlawrev-3479	1248	5	)	)	PUNCT
inlawrev-3479	1248	6	.	.	PUNCT
inlawrev-3479	1249	1	425	425	X
inlawrev-3479	1249	2	.	.	PUNCT
inlawrev-3479	1250	1	see	see	VERB
inlawrev-3479	1250	2	i	i	PRON
inlawrev-3479	1250	3	d	d	PROPN
inlawrev-3479	1250	4	at	at	ADP
inlawrev-3479	1250	5	33	33	NUM
inlawrev-3479	1250	6	.	.	PUNCT
inlawrev-3479	1250	7	426	426	NUM
inlawrev-3479	1250	8	.	.	PUNCT
inlawrev-3479	1251	1	see	see	VERB
inlawrev-3479	1252	1	i	i	PRON
inlawrev-3479	1252	2	d.	d.	PROPN
inlawrev-3479	1252	3	in	in	ADP
inlawrev-3479	1252	4	its	its	PRON
inlawrev-3479	1252	5	discussion	discussion	NOUN
inlawrev-3479	1252	6	ofthe	ofthe	NOUN
inlawrev-3479	1252	7	case	case	NOUN
inlawrev-3479	1252	8	,	,	PUNCT
inlawrev-3479	1252	9	the	the	DET
inlawrev-3479	1252	10	court	court	NOUN
inlawrev-3479	1252	11	found	find	VERB
inlawrev-3479	1252	12	that	that	SCONJ
inlawrev-3479	1252	13	the	the	DET
inlawrev-3479	1252	14	requirements	requirement	NOUN
inlawrev-3479	1252	15	ofthe	ofthe	VERB
inlawrev-3479	1252	16	relevant	relevant	ADJ
inlawrev-3479	1252	17	provisions	provision	NOUN
inlawrev-3479	1252	18	of	of	ADP
inlawrev-3479	1252	19	the	the	DET
inlawrev-3479	1252	20	indiana	indiana	PROPN
inlawrev-3479	1252	21	code	code	PROPN
inlawrev-3479	1252	22	are	be	AUX
inlawrev-3479	1252	23	strictly	strictly	ADV
inlawrev-3479	1252	24	construed	construe	VERB
inlawrev-3479	1252	25	against	against	ADP
inlawrev-3479	1252	26	the	the	DET
inlawrev-3479	1252	27	taxpayer	taxpayer	NOUN
inlawrev-3479	1252	28	,	,	PUNCT
inlawrev-3479	1252	29	as	as	SCONJ
inlawrev-3479	1252	30	are	be	AUX
inlawrev-3479	1252	31	other	other	ADJ
inlawrev-3479	1252	32	tax	tax	NOUN
inlawrev-3479	1252	33	exemption	exemption	NOUN
inlawrev-3479	1252	34	statutes	statute	NOUN
inlawrev-3479	1252	35	.	.	PUNCT
inlawrev-3479	1253	1	however	however	ADV
inlawrev-3479	1253	2	,	,	PUNCT
inlawrev-3479	1253	3	the	the	DET
inlawrev-3479	1253	4	court	court	NOUN
inlawrev-3479	1253	5	cautioned	caution	VERB
inlawrev-3479	1253	6	that	that	SCONJ
inlawrev-3479	1253	7	such	such	ADJ
inlawrev-3479	1253	8	provisions	provision	NOUN
inlawrev-3479	1253	9	should	should	AUX
inlawrev-3479	1253	10	not	not	PART
inlawrev-3479	1253	11	be	be	AUX
inlawrev-3479	1253	12	construed	construe	VERB
inlawrev-3479	1253	13	so	so	SCONJ
inlawrev-3479	1253	14	2001	2001	NUM
inlawrev-3479	1253	15	]	]	PUNCT
inlawrev-3479	1253	16	taxation	taxation	NOUN
inlawrev-3479	1253	17	1041	1041	NUM
inlawrev-3479	1253	18	inquiry	inquiry	NOUN
inlawrev-3479	1253	19	in	in	ADP
inlawrev-3479	1253	20	the	the	DET
inlawrev-3479	1253	21	case	case	NOUN
inlawrev-3479	1253	22	as	as	ADP
inlawrev-3479	1253	23	whether	whether	SCONJ
inlawrev-3479	1253	24	the	the	DET
inlawrev-3479	1253	25	use	use	NOUN
inlawrev-3479	1253	26	of	of	ADP
inlawrev-3479	1253	27	the	the	DET
inlawrev-3479	1253	28	property	property	NOUN
inlawrev-3479	1253	29	furthered	further	VERB
inlawrev-3479	1253	30	exempt	exempt	ADJ
inlawrev-3479	1253	31	purposes	purpose	NOUN
inlawrev-3479	1253	32	.	.	PUNCT
inlawrev-3479	1254	1	427	427	NUM
inlawrev-3479	1254	2	section	section	NOUN
inlawrev-3479	1254	3	6	6	NUM
inlawrev-3479	1254	4	-	-	SYM
inlawrev-3479	1254	5	1.1	1.1	NUM
inlawrev-3479	1254	6	-	-	PUNCT
inlawrev-3479	1254	7	10	10	NUM
inlawrev-3479	1254	8	-	-	SYM
inlawrev-3479	1254	9	1	1	NUM
inlawrev-3479	1254	10	6(a	6(a	NUM
inlawrev-3479	1254	11	)	)	PUNCT
inlawrev-3479	1254	12	ofthe	ofthe	PROPN
inlawrev-3479	1254	13	indiana	indiana	PROPN
inlawrev-3479	1254	14	code	code	PROPN
inlawrev-3479	1254	15	stated	state	VERB
inlawrev-3479	1254	16	that	that	SCONJ
inlawrev-3479	1254	17	"	"	PUNCT
inlawrev-3479	1254	18	a	a	DET
inlawrev-3479	1254	19	building	building	NOUN
inlawrev-3479	1254	20	is	be	AUX
inlawrev-3479	1254	21	exempt	exempt	ADJ
inlawrev-3479	1254	22	from	from	ADP
inlawrev-3479	1254	23	property	property	NOUN
inlawrev-3479	1254	24	tax	tax	NOUN
inlawrev-3479	1254	25	if	if	SCONJ
inlawrev-3479	1254	26	it	it	PRON
inlawrev-3479	1254	27	is	be	AUX
inlawrev-3479	1254	28	owned	own	VERB
inlawrev-3479	1254	29	,	,	PUNCT
inlawrev-3479	1254	30	occupied	occupy	VERB
inlawrev-3479	1254	31	and	and	CCONJ
inlawrev-3479	1254	32	used	use	VERB
inlawrev-3479	1254	33	by	by	ADP
inlawrev-3479	1254	34	a	a	DET
inlawrev-3479	1254	35	person	person	NOUN
inlawrev-3479	1254	36	for	for	ADP
inlawrev-3479	1254	37	educational	educational	ADJ
inlawrev-3479	1254	38	,	,	PUNCT
inlawrev-3479	1254	39	literary	literary	ADJ
inlawrev-3479	1254	40	,	,	PUNCT
inlawrev-3479	1254	41	scientific	scientific	ADJ
inlawrev-3479	1254	42	,	,	PUNCT
inlawrev-3479	1254	43	religious	religious	ADJ
inlawrev-3479	1254	44	or	or	CCONJ
inlawrev-3479	1254	45	charitable	charitable	ADJ
inlawrev-3479	1254	46	purposes	purpose	NOUN
inlawrev-3479	1254	47	.	.	PUNCT
inlawrev-3479	1254	48	"	"	PUNCT
inlawrev-3479	1255	1	428	428	NUM
inlawrev-3479	1255	2	section	section	NOUN
inlawrev-3479	1255	3	6	6	NUM
inlawrev-3479	1255	4	-	-	SYM
inlawrev-3479	1255	5	1.1	1.1	NUM
inlawrev-3479	1255	6	-	-	NUM
inlawrev-3479	1255	7	1036.3(a	1036.3(a	NUM
inlawrev-3479	1255	8	)	)	PUNCT
inlawrev-3479	1255	9	further	further	ADJ
inlawrev-3479	1255	10	states	state	NOUN
inlawrev-3479	1255	11	that	that	SCONJ
inlawrev-3479	1255	12	"	"	PUNCT
inlawrev-3479	1255	13	a	a	DET
inlawrev-3479	1255	14	property	property	NOUN
inlawrev-3479	1255	15	is	be	AUX
inlawrev-3479	1255	16	predominately	predominately	ADV
inlawrev-3479	1255	17	used	use	VERB
inlawrev-3479	1255	18	during	during	ADP
inlawrev-3479	1255	19	the	the	DET
inlawrev-3479	1255	20	year	year	NOUN
inlawrev-3479	1255	21	for	for	ADP
inlawrev-3479	1255	22	one	one	NUM
inlawrev-3479	1255	23	or	or	CCONJ
inlawrev-3479	1255	24	more	more	ADJ
inlawrev-3479	1255	25	ofthe	ofthe	NOUN
inlawrev-3479	1255	26	above	above	ADP
inlawrev-3479	1255	27	purposes	purpose	NOUN
inlawrev-3479	1255	28	if	if	SCONJ
inlawrev-3479	1255	29	it	it	PRON
inlawrev-3479	1255	30	is	be	AUX
inlawrev-3479	1255	31	used	use	VERB
inlawrev-3479	1255	32	or	or	CCONJ
inlawrev-3479	1255	33	occupied	occupy	VERB
inlawrev-3479	1255	34	more	more	ADJ
inlawrev-3479	1255	35	than	than	ADP
inlawrev-3479	1255	36	[	[	X
inlawrev-3479	1255	37	fifty	fifty	NUM
inlawrev-3479	1255	38	percent	percent	NOUN
inlawrev-3479	1255	39	]	]	PUNCT
inlawrev-3479	1255	40	of	of	ADP
inlawrev-3479	1255	41	the	the	DET
inlawrev-3479	1255	42	time	time	NOUN
inlawrev-3479	1255	43	.	.	PUNCT
inlawrev-3479	1255	44	"	"	PUNCT
inlawrev-3479	1256	1	429	429	NUM
inlawrev-3479	1256	2	the	the	DET
inlawrev-3479	1256	3	tax	tax	NOUN
inlawrev-3479	1256	4	court	court	NOUN
inlawrev-3479	1256	5	found	find	VERB
inlawrev-3479	1256	6	that	that	SCONJ
inlawrev-3479	1256	7	if	if	SCONJ
inlawrev-3479	1256	8	this	this	DET
inlawrev-3479	1256	9	test	test	NOUN
inlawrev-3479	1256	10	is	be	AUX
inlawrev-3479	1256	11	met	meet	VERB
inlawrev-3479	1256	12	,	,	PUNCT
inlawrev-3479	1256	13	the	the	DET
inlawrev-3479	1256	14	property	property	NOUN
inlawrev-3479	1256	15	is	be	AUX
inlawrev-3479	1256	16	entitled	entitle	VERB
inlawrev-3479	1256	17	to	to	ADP
inlawrev-3479	1256	18	an	an	DET
inlawrev-3479	1256	19	exemption	exemption	NOUN
inlawrev-3479	1256	20	proportional	proportional	NOUN
inlawrev-3479	1256	21	to	to	ADP
inlawrev-3479	1256	22	the	the	DET
inlawrev-3479	1256	23	amount	amount	NOUN
inlawrev-3479	1256	24	of	of	ADP
inlawrev-3479	1256	25	time	time	NOUN
inlawrev-3479	1256	26	it	it	PRON
inlawrev-3479	1256	27	was	be	AUX
inlawrev-3479	1256	28	used	use	VERB
inlawrev-3479	1256	29	for	for	ADP
inlawrev-3479	1256	30	the	the	DET
inlawrev-3479	1256	31	exempt	exempt	ADJ
inlawrev-3479	1256	32	purposes	purpose	NOUN
inlawrev-3479	1256	33	.	.	PUNCT
inlawrev-3479	1257	1	430	430	NUM
inlawrev-3479	1257	2	therefore	therefore	ADV
inlawrev-3479	1257	3	,	,	PUNCT
inlawrev-3479	1257	4	in	in	ADP
inlawrev-3479	1257	5	order	order	NOUN
inlawrev-3479	1257	6	to	to	PART
inlawrev-3479	1257	7	receive	receive	VERB
inlawrev-3479	1257	8	the	the	DET
inlawrev-3479	1257	9	exemption	exemption	NOUN
inlawrev-3479	1257	10	,	,	PUNCT
inlawrev-3479	1257	11	the	the	DET
inlawrev-3479	1257	12	taxpayer	taxpayer	NOUN
inlawrev-3479	1257	13	had	have	VERB
inlawrev-3479	1257	14	to	to	PART
inlawrev-3479	1257	15	prove	prove	VERB
inlawrev-3479	1257	16	that	that	SCONJ
inlawrev-3479	1257	17	its	its	PRON
inlawrev-3479	1257	18	property	property	NOUN
inlawrev-3479	1257	19	was	be	AUX
inlawrev-3479	1257	20	predominately	predominately	ADV
inlawrev-3479	1257	21	used	use	VERB
inlawrev-3479	1257	22	for	for	ADP
inlawrev-3479	1257	23	charitable	charitable	ADJ
inlawrev-3479	1257	24	purposes.431	purposes.431	NOUN
inlawrev-3479	1257	25	the	the	DET
inlawrev-3479	1257	26	tax	tax	NOUN
inlawrev-3479	1257	27	court	court	NOUN
inlawrev-3479	1257	28	explained	explain	VERB
inlawrev-3479	1257	29	that	that	SCONJ
inlawrev-3479	1257	30	in	in	ADP
inlawrev-3479	1257	31	analyzing	analyze	VERB
inlawrev-3479	1257	32	the	the	DET
inlawrev-3479	1257	33	test	test	NOUN
inlawrev-3479	1257	34	,	,	PUNCT
inlawrev-3479	1257	35	the	the	DET
inlawrev-3479	1257	36	term	term	NOUN
inlawrev-3479	1257	37	charity	charity	NOUN
inlawrev-3479	1257	38	would	would	AUX
inlawrev-3479	1257	39	be	be	AUX
inlawrev-3479	1257	40	defined	define	VERB
inlawrev-3479	1257	41	in	in	ADP
inlawrev-3479	1257	42	its	its	PRON
inlawrev-3479	1257	43	broad	broad	ADJ
inlawrev-3479	1257	44	constitutional	constitutional	ADJ
inlawrev-3479	1257	45	sense	sense	NOUN
inlawrev-3479	1257	46	,	,	PUNCT
inlawrev-3479	1257	47	as	as	SCONJ
inlawrev-3479	1257	48	is	be	AUX
inlawrev-3479	1257	49	applied	apply	VERB
inlawrev-3479	1257	50	to	to	ADP
inlawrev-3479	1257	51	the	the	DET
inlawrev-3479	1257	52	use	use	NOUN
inlawrev-3479	1257	53	of	of	ADP
inlawrev-3479	1257	54	any	any	DET
inlawrev-3479	1257	55	property	property	NOUN
inlawrev-3479	1257	56	alleged	allege	VERB
inlawrev-3479	1257	57	to	to	PART
inlawrev-3479	1257	58	be	be	AUX
inlawrev-3479	1257	59	exempt	exempt	ADJ
inlawrev-3479	1257	60	from	from	ADP
inlawrev-3479	1257	61	property	property	NOUN
inlawrev-3479	1257	62	taxation	taxation	NOUN
inlawrev-3479	1257	63	.	.	PUNCT
inlawrev-3479	1258	1	432	432	NUM
inlawrev-3479	1259	1	the	the	DET
inlawrev-3479	1259	2	court	court	NOUN
inlawrev-3479	1259	3	also	also	ADV
inlawrev-3479	1259	4	acknowledged	acknowledge	VERB
inlawrev-3479	1259	5	that	that	SCONJ
inlawrev-3479	1259	6	the	the	DET
inlawrev-3479	1259	7	indiana	indiana	PROPN
inlawrev-3479	1259	8	supreme	supreme	PROPN
inlawrev-3479	1259	9	court	court	PROPN
inlawrev-3479	1259	10	has	have	AUX
inlawrev-3479	1259	11	analyzed	analyze	VERB
inlawrev-3479	1259	12	an	an	DET
inlawrev-3479	1259	13	organization	organization	NOUN
inlawrev-3479	1259	14	's	's	PART
inlawrev-3479	1259	15	time	time	NOUN
inlawrev-3479	1259	16	and	and	CCONJ
inlawrev-3479	1259	17	monetary	monetary	ADJ
inlawrev-3479	1259	18	contributions	contribution	NOUN
inlawrev-3479	1259	19	together	together	ADV
inlawrev-3479	1259	20	when	when	SCONJ
inlawrev-3479	1259	21	deciding	decide	VERB
inlawrev-3479	1259	22	whether	whether	SCONJ
inlawrev-3479	1259	23	or	or	CCONJ
inlawrev-3479	1259	24	not	not	PART
inlawrev-3479	1259	25	to	to	PART
inlawrev-3479	1259	26	grant	grant	VERB
inlawrev-3479	1259	27	a	a	DET
inlawrev-3479	1259	28	property	property	NOUN
inlawrev-3479	1259	29	tax	tax	NOUN
inlawrev-3479	1259	30	exemption	exemption	NOUN
inlawrev-3479	1259	31	.	.	PUNCT
inlawrev-3479	1260	1	433	433	NUM
inlawrev-3479	1260	2	in	in	ADP
inlawrev-3479	1260	3	addition	addition	NOUN
inlawrev-3479	1260	4	,	,	PUNCT
inlawrev-3479	1260	5	the	the	DET
inlawrev-3479	1260	6	court	court	NOUN
inlawrev-3479	1260	7	referred	refer	VERB
inlawrev-3479	1260	8	to	to	ADP
inlawrev-3479	1260	9	foursquare	foursquare	NOUN
inlawrev-3479	1260	10	tabernacle	tabernacle	NOUN
inlawrev-3479	1260	11	church	church	NOUN
inlawrev-3479	1260	12	of	of	ADP
inlawrev-3479	1260	13	god	god	PROPN
inlawrev-3479	1260	14	in	in	ADP
inlawrev-3479	1260	15	christ	christ	PROPN
inlawrev-3479	1260	16	v.	v.	PROPN
inlawrev-3479	1260	17	state	state	PROPN
inlawrev-3479	1260	18	board	board	PROPN
inlawrev-3479	1260	19	of	of	ADP
inlawrev-3479	1260	20	tax	tax	NOUN
inlawrev-3479	1260	21	commissioners	commissioner	NOUN
inlawrev-3479	1260	22	™	™	VERB
inlawrev-3479	1260	23	where	where	SCONJ
inlawrev-3479	1260	24	it	it	PRON
inlawrev-3479	1260	25	determined	determine	VERB
inlawrev-3479	1260	26	that	that	SCONJ
inlawrev-3479	1260	27	"	"	PUNCT
inlawrev-3479	1260	28	the	the	DET
inlawrev-3479	1260	29	rationale	rationale	NOUN
inlawrev-3479	1260	30	behind	behind	ADP
inlawrev-3479	1260	31	the	the	DET
inlawrev-3479	1260	32	exemption	exemption	NOUN
inlawrev-3479	1260	33	is	be	AUX
inlawrev-3479	1260	34	that	that	SCONJ
inlawrev-3479	1260	35	a	a	DET
inlawrev-3479	1260	36	present	present	ADJ
inlawrev-3479	1260	37	benefit	benefit	NOUN
inlawrev-3479	1260	38	to	to	ADP
inlawrev-3479	1260	39	the	the	DET
inlawrev-3479	1260	40	general	general	ADJ
inlawrev-3479	1260	41	public	public	NOUN
inlawrev-3479	1260	42	exists	exist	VERB
inlawrev-3479	1260	43	from	from	ADP
inlawrev-3479	1260	44	the	the	DET
inlawrev-3479	1260	45	operation	operation	NOUN
inlawrev-3479	1260	46	ofthe	ofthe	PRON
inlawrev-3479	1260	47	charitable	charitable	ADJ
inlawrev-3479	1260	48	institution	institution	NOUN
inlawrev-3479	1260	49	sufficient	sufficient	ADJ
inlawrev-3479	1260	50	to	to	PART
inlawrev-3479	1260	51	justify	justify	VERB
inlawrev-3479	1260	52	the	the	DET
inlawrev-3479	1260	53	loss	loss	NOUN
inlawrev-3479	1260	54	of	of	ADP
inlawrev-3479	1260	55	tax	tax	NOUN
inlawrev-3479	1260	56	revenue	revenue	NOUN
inlawrev-3479	1260	57	.	.	PUNCT
inlawrev-3479	1260	58	"	"	PUNCT
inlawrev-3479	1261	1	435	435	NUM
inlawrev-3479	1261	2	the	the	DET
inlawrev-3479	1261	3	tax	tax	NOUN
inlawrev-3479	1261	4	court	court	NOUN
inlawrev-3479	1261	5	also	also	ADV
inlawrev-3479	1261	6	observed	observe	VERB
inlawrev-3479	1261	7	that	that	SCONJ
inlawrev-3479	1261	8	the	the	DET
inlawrev-3479	1261	9	supreme	supreme	PROPN
inlawrev-3479	1261	10	court	court	PROPN
inlawrev-3479	1261	11	has	have	AUX
inlawrev-3479	1261	12	ruled	rule	VERB
inlawrev-3479	1261	13	that	that	SCONJ
inlawrev-3479	1261	14	an	an	DET
inlawrev-3479	1261	15	organization	organization	NOUN
inlawrev-3479	1261	16	may	may	AUX
inlawrev-3479	1261	17	make	make	VERB
inlawrev-3479	1261	18	a	a	DET
inlawrev-3479	1261	19	small	small	ADJ
inlawrev-3479	1261	20	profit	profit	NOUN
inlawrev-3479	1261	21	,	,	PUNCT
inlawrev-3479	1261	22	yet	yet	CCONJ
inlawrev-3479	1261	23	still	still	ADV
inlawrev-3479	1261	24	retain	retain	VERB
inlawrev-3479	1261	25	its	its	PRON
inlawrev-3479	1261	26	exempt	exempt	ADJ
inlawrev-3479	1261	27	status	status	NOUN
inlawrev-3479	1261	28	.	.	PUNCT
inlawrev-3479	1262	1	436	436	NUM
inlawrev-3479	1262	2	in	in	ADP
inlawrev-3479	1262	3	this	this	DET
inlawrev-3479	1262	4	case	case	NOUN
inlawrev-3479	1262	5	,	,	PUNCT
inlawrev-3479	1262	6	the	the	DET
inlawrev-3479	1262	7	tax	tax	NOUN
inlawrev-3479	1262	8	court	court	NOUN
inlawrev-3479	1262	9	found	find	VERB
inlawrev-3479	1262	10	that	that	SCONJ
inlawrev-3479	1262	11	when	when	SCONJ
inlawrev-3479	1262	12	combined	combine	VERB
inlawrev-3479	1262	13	with	with	ADP
inlawrev-3479	1262	14	the	the	DET
inlawrev-3479	1262	15	taxpayer	taxpayer	NOUN
inlawrev-3479	1262	16	's	's	PART
inlawrev-3479	1262	17	monetary	monetary	ADJ
inlawrev-3479	1262	18	donations	donation	NOUN
inlawrev-3479	1262	19	,	,	PUNCT
inlawrev-3479	1262	20	the	the	DET
inlawrev-3479	1262	21	property	property	NOUN
inlawrev-3479	1262	22	was	be	AUX
inlawrev-3479	1262	23	predominately	predominately	ADV
inlawrev-3479	1262	24	but	but	CCONJ
inlawrev-3479	1262	25	not	not	PART
inlawrev-3479	1262	26	solely	solely	ADV
inlawrev-3479	1262	27	used	use	VERB
inlawrev-3479	1262	28	for	for	ADP
inlawrev-3479	1262	29	charitable	charitable	ADJ
inlawrev-3479	1262	30	purposes	purpose	NOUN
inlawrev-3479	1262	31	.	.	PUNCT
inlawrev-3479	1263	1	437	437	NUM
inlawrev-3479	1263	2	therefore	therefore	ADV
inlawrev-3479	1263	3	,	,	PUNCT
inlawrev-3479	1263	4	the	the	DET
inlawrev-3479	1263	5	tax	tax	NOUN
inlawrev-3479	1263	6	court	court	NOUN
inlawrev-3479	1263	7	concluded	conclude	VERB
inlawrev-3479	1263	8	that	that	SCONJ
inlawrev-3479	1263	9	the	the	DET
inlawrev-3479	1263	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1263	11	was	be	AUX
inlawrev-3479	1263	12	entitled	entitle	VERB
inlawrev-3479	1263	13	to	to	ADP
inlawrev-3479	1263	14	an	an	DET
inlawrev-3479	1263	15	exemption	exemption	NOUN
inlawrev-3479	1263	16	and	and	CCONJ
inlawrev-3479	1263	17	that	that	SCONJ
inlawrev-3479	1263	18	the	the	DET
inlawrev-3479	1263	19	isbtc	isbtc	NOUN
inlawrev-3479	1263	20	abused	abuse	VERB
inlawrev-3479	1263	21	its	its	PRON
inlawrev-3479	1263	22	discretion	discretion	NOUN
inlawrev-3479	1263	23	by	by	ADP
inlawrev-3479	1263	24	failing	fail	VERB
inlawrev-3479	1263	25	to	to	PART
inlawrev-3479	1263	26	grant	grant	VERB
inlawrev-3479	1263	27	the	the	DET
inlawrev-3479	1263	28	taxpayer	taxpayer	NOUN
inlawrev-3479	1263	29	a	a	DET
inlawrev-3479	1263	30	property	property	NOUN
inlawrev-3479	1263	31	tax	tax	NOUN
inlawrev-3479	1263	32	exemption	exemption	NOUN
inlawrev-3479	1263	33	.	.	PUNCT
inlawrev-3479	1264	1	438	438	NUM
inlawrev-3479	1264	2	the	the	DET
inlawrev-3479	1264	3	court	court	NOUN
inlawrev-3479	1264	4	reversed	reverse	VERB
inlawrev-3479	1264	5	the	the	DET
inlawrev-3479	1264	6	final	final	ADJ
inlawrev-3479	1264	7	narrowly	narrowly	ADV
inlawrev-3479	1264	8	as	as	SCONJ
inlawrev-3479	1264	9	to	to	PART
inlawrev-3479	1264	10	defeat	defeat	VERB
inlawrev-3479	1264	11	or	or	CCONJ
inlawrev-3479	1264	12	frustrate	frustrate	VERB
inlawrev-3479	1264	13	the	the	DET
inlawrev-3479	1264	14	legislature	legislature	NOUN
inlawrev-3479	1264	15	's	's	PART
inlawrev-3479	1264	16	purpose	purpose	NOUN
inlawrev-3479	1264	17	.	.	PUNCT
inlawrev-3479	1265	1	see	see	VERB
inlawrev-3479	1265	2	i	i	PRON
inlawrev-3479	1265	3	d.	d.	PROPN
inlawrev-3479	1265	4	at	at	ADP
inlawrev-3479	1265	5	34	34	NUM
inlawrev-3479	1265	6	.	.	PUNCT
inlawrev-3479	1266	1	427	427	NUM
inlawrev-3479	1266	2	.	.	PUNCT
inlawrev-3479	1267	1	see	see	VERB
inlawrev-3479	1267	2	i	i	PRON
inlawrev-3479	1267	3	d.	d.	PROPN
inlawrev-3479	1267	4	at	at	ADP
inlawrev-3479	1267	5	34	34	NUM
inlawrev-3479	1267	6	.	.	PUNCT
inlawrev-3479	1268	1	428	428	NUM
inlawrev-3479	1268	2	.	.	PUNCT
inlawrev-3479	1269	1	i	i	PRON
inlawrev-3479	1269	2	d.	d.	PROPN
inlawrev-3479	1269	3	429	429	NUM
inlawrev-3479	1269	4	.	.	PUNCT
inlawrev-3479	1270	1	i	i	PRON
inlawrev-3479	1270	2	d.	d.	PROPN
inlawrev-3479	1270	3	430	430	NUM
inlawrev-3479	1270	4	.	.	PUNCT
inlawrev-3479	1271	1	see	see	VERB
inlawrev-3479	1271	2	i	i	PROPN
inlawrev-3479	1271	3	d	d	PROPN
inlawrev-3479	1271	4	;	;	PUNCT
inlawrev-3479	1271	5	see	see	VERB
inlawrev-3479	1271	6	also	also	ADV
inlawrev-3479	1271	7	ind	ind	PROPN
inlawrev-3479	1271	8	.	.	PUNCT
inlawrev-3479	1272	1	code	code	PROPN
inlawrev-3479	1272	2	§	§	PROPN
inlawrev-3479	1272	3	61.1	61.1	NUM
inlawrev-3479	1272	4	-10	-10	NUM
inlawrev-3479	1272	5	-	-	SYM
inlawrev-3479	1272	6	36	36	NUM
inlawrev-3479	1272	7	.	.	NOUN
inlawrev-3479	1272	8	3	3	NUM
inlawrev-3479	1272	9	(	(	PUNCT
inlawrev-3479	1272	10	b)(3	b)(3	NOUN
inlawrev-3479	1272	11	)	)	PUNCT
inlawrev-3479	1272	12	.	.	PUNCT
inlawrev-3479	1273	1	43	43	NUM
inlawrev-3479	1273	2	1	1	NUM
inlawrev-3479	1273	3	.	.	PUNCT
inlawrev-3479	1274	1	see	see	VERB
inlawrev-3479	1274	2	plainfield	plainfield	PROPN
inlawrev-3479	1274	3	elks	elks	PROPN
inlawrev-3479	1274	4	lodge	lodge	PROPN
inlawrev-3479	1274	5	no	no	NOUN
inlawrev-3479	1274	6	.	.	PUNCT
inlawrev-3479	1275	1	2186	2186	NUM
inlawrev-3479	1275	2	,	,	PUNCT
inlawrev-3479	1275	3	733	733	NUM
inlawrev-3479	1275	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1275	5	at	at	ADP
inlawrev-3479	1275	6	34	34	NUM
inlawrev-3479	1275	7	;	;	PUNCT
inlawrev-3479	1275	8	see	see	VERB
inlawrev-3479	1275	9	also	also	ADV
inlawrev-3479	1275	10	ind	ind	PROPN
inlawrev-3479	1275	11	.	.	PUNCT
inlawrev-3479	1276	1	code	code	PROPN
inlawrev-3479	1276	2	§	§	PROPN
inlawrev-3479	1276	3	§	§	PROPN
inlawrev-3479	1276	4	6	6	NUM
inlawrev-3479	1276	5	-	-	SYM
inlawrev-3479	1276	6	1.1	1.1	NUM
inlawrev-3479	1276	7	-	-	PUNCT
inlawrev-3479	1276	8	1016(a	1016(a	NUM
inlawrev-3479	1276	9	)	)	PUNCT
inlawrev-3479	1276	10	,	,	PUNCT
inlawrev-3479	1276	11	61.1	61.1	NUM
inlawrev-3479	1276	12	-36.3(a	-36.3(a	NUM
inlawrev-3479	1276	13	)	)	PUNCT
inlawrev-3479	1276	14	.	.	PUNCT
inlawrev-3479	1277	1	432	432	X
inlawrev-3479	1277	2	.	.	PUNCT
inlawrev-3479	1278	1	see	see	VERB
inlawrev-3479	1278	2	plainfield	plainfield	PROPN
inlawrev-3479	1278	3	elks	elks	PROPN
inlawrev-3479	1278	4	lodge	lodge	PROPN
inlawrev-3479	1278	5	no	no	NOUN
inlawrev-3479	1278	6	.	.	PUNCT
inlawrev-3479	1279	1	2186	2186	NUM
inlawrev-3479	1279	2	,	,	PUNCT
inlawrev-3479	1279	3	733	733	NUM
inlawrev-3479	1279	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1279	5	at	at	ADP
inlawrev-3479	1279	6	34	34	NUM
inlawrev-3479	1279	7	.	.	PROPN
inlawrev-3479	1280	1	433	433	NUM
inlawrev-3479	1280	2	.	.	PUNCT
inlawrev-3479	1281	1	see	see	VERB
inlawrev-3479	1281	2	i	i	PRON
inlawrev-3479	1281	3	d.	d.	PROPN
inlawrev-3479	1281	4	at	at	ADP
inlawrev-3479	1281	5	35	35	NUM
inlawrev-3479	1281	6	(	(	PUNCT
inlawrev-3479	1281	7	citing	cite	VERB
inlawrev-3479	1281	8	state	state	NOUN
inlawrev-3479	1281	9	bd	bd	PROPN
inlawrev-3479	1281	10	.	.	PROPN
inlawrev-3479	1281	11	oftax	oftax	PROPN
inlawrev-3479	1281	12	comm'rs	comm'rs	PROPN
inlawrev-3479	1281	13	v.	v.	ADP
inlawrev-3479	1281	14	fraternal	fraternal	ADJ
inlawrev-3479	1281	15	order	order	NOUN
inlawrev-3479	1281	16	ofeagles	ofeagle	NOUN
inlawrev-3479	1281	17	,	,	PUNCT
inlawrev-3479	1281	18	lodge	lodge	NOUN
inlawrev-3479	1281	19	no	no	INTJ
inlawrev-3479	1281	20	.	.	PROPN
inlawrev-3479	1281	21	255	255	NUM
inlawrev-3479	1281	22	,	,	PUNCT
inlawrev-3479	1281	23	521	521	NUM
inlawrev-3479	1281	24	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1281	25	678	678	NUM
inlawrev-3479	1281	26	,	,	PUNCT
inlawrev-3479	1281	27	681	681	NUM
inlawrev-3479	1281	28	(	(	PUNCT
inlawrev-3479	1281	29	ind	ind	NOUN
inlawrev-3479	1281	30	.	.	PUNCT
inlawrev-3479	1281	31	1988	1988	NUM
inlawrev-3479	1281	32	)	)	PUNCT
inlawrev-3479	1281	33	)	)	PUNCT
inlawrev-3479	1281	34	.	.	PUNCT
inlawrev-3479	1282	1	434	434	NUM
inlawrev-3479	1282	2	.	.	X
inlawrev-3479	1283	1	550	550	NUM
inlawrev-3479	1283	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1283	3	850	850	NUM
inlawrev-3479	1283	4	,	,	PUNCT
inlawrev-3479	1283	5	854	854	NUM
inlawrev-3479	1283	6	(	(	PUNCT
inlawrev-3479	1283	7	ind	ind	NOUN
inlawrev-3479	1283	8	.	.	PUNCT
inlawrev-3479	1284	1	tax	tax	PROPN
inlawrev-3479	1285	1	ct	ct	PROPN
inlawrev-3479	1285	2	.	.	PROPN
inlawrev-3479	1285	3	1	1	NUM
inlawrev-3479	1285	4	990	990	NUM
inlawrev-3479	1285	5	)	)	PUNCT
inlawrev-3479	1285	6	.	.	PUNCT
inlawrev-3479	1286	1	435	435	NUM
inlawrev-3479	1286	2	.	.	PUNCT
inlawrev-3479	1287	1	plainfield	plainfield	PROPN
inlawrev-3479	1287	2	elks	elks	PROPN
inlawrev-3479	1287	3	lodge	lodge	PROPN
inlawrev-3479	1287	4	no	no	NOUN
inlawrev-3479	1287	5	.	.	PUNCT
inlawrev-3479	1288	1	2186	2186	NUM
inlawrev-3479	1288	2	,	,	PUNCT
inlawrev-3479	1288	3	733	733	NUM
inlawrev-3479	1288	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1288	5	at	at	ADP
inlawrev-3479	1288	6	35	35	NUM
inlawrev-3479	1288	7	.	.	PUNCT
inlawrev-3479	1289	1	436	436	NUM
inlawrev-3479	1289	2	.	.	PUNCT
inlawrev-3479	1290	1	see	see	VERB
inlawrev-3479	1290	2	i	i	PRON
inlawrev-3479	1290	3	d.	d.	PROPN
inlawrev-3479	1290	4	at	at	ADP
inlawrev-3479	1290	5	35	35	NUM
inlawrev-3479	1290	6	-	-	SYM
inlawrev-3479	1290	7	36	36	NUM
inlawrev-3479	1290	8	;	;	PUNCT
inlawrev-3479	1290	9	see	see	VERB
inlawrev-3479	1290	10	also	also	ADV
inlawrev-3479	1290	11	state	state	PROPN
inlawrev-3479	1290	12	bd	bd	PROPN
inlawrev-3479	1290	13	.	.	PROPN
inlawrev-3479	1290	14	oftax	oftax	PROPN
inlawrev-3479	1290	15	comm'rs	comm'rs	PROPN
inlawrev-3479	1290	16	v.	v.	PROPN
inlawrev-3479	1290	17	indianapolis	indianapolis	PROPN
inlawrev-3479	1290	18	lodge	lodge	PROPN
inlawrev-3479	1290	19	no	no	INTJ
inlawrev-3479	1290	20	.	.	PROPN
inlawrev-3479	1290	21	1	1	NUM
inlawrev-3479	1290	22	7	7	NUM
inlawrev-3479	1290	23	,	,	PUNCT
inlawrev-3479	1290	24	loyal	loyal	ADJ
inlawrev-3479	1290	25	order	order	NOUN
inlawrev-3479	1290	26	of	of	ADP
inlawrev-3479	1290	27	moose	moose	NOUN
inlawrev-3479	1290	28	,	,	PUNCT
inlawrev-3479	1290	29	inc	inc	PROPN
inlawrev-3479	1290	30	.	.	PROPN
inlawrev-3479	1290	31	,	,	PUNCT
inlawrev-3479	1290	32	200	200	NUM
inlawrev-3479	1290	33	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1290	34	221	221	NUM
inlawrev-3479	1290	35	,	,	PUNCT
inlawrev-3479	1290	36	225	225	NUM
inlawrev-3479	1290	37	(	(	PUNCT
inlawrev-3479	1290	38	ind	ind	NOUN
inlawrev-3479	1290	39	.	.	PUNCT
inlawrev-3479	1290	40	1964	1964	NUM
inlawrev-3479	1290	41	)	)	PUNCT
inlawrev-3479	1290	42	(	(	PUNCT
inlawrev-3479	1290	43	holding	hold	VERB
inlawrev-3479	1290	44	taxpayer	taxpayer	NOUN
inlawrev-3479	1290	45	entitled	entitle	VERB
inlawrev-3479	1290	46	to	to	ADP
inlawrev-3479	1290	47	exemption	exemption	NOUN
inlawrev-3479	1290	48	,	,	PUNCT
inlawrev-3479	1290	49	despite	despite	SCONJ
inlawrev-3479	1290	50	small	small	ADJ
inlawrev-3479	1290	51	profit	profit	NOUN
inlawrev-3479	1290	52	made	make	VERB
inlawrev-3479	1290	53	from	from	ADP
inlawrev-3479	1290	54	dining	dining	NOUN
inlawrev-3479	1290	55	room	room	NOUN
inlawrev-3479	1290	56	)	)	PUNCT
inlawrev-3479	1290	57	.	.	PUNCT
inlawrev-3479	1291	1	437	437	NUM
inlawrev-3479	1291	2	.	.	PUNCT
inlawrev-3479	1292	1	see	see	VERB
inlawrev-3479	1292	2	plainfield	plainfield	PROPN
inlawrev-3479	1292	3	elks	elks	PROPN
inlawrev-3479	1292	4	lodge	lodge	PROPN
inlawrev-3479	1292	5	no	no	NOUN
inlawrev-3479	1292	6	.	.	PUNCT
inlawrev-3479	1293	1	2186	2186	NUM
inlawrev-3479	1293	2	,	,	PUNCT
inlawrev-3479	1293	3	733	733	NUM
inlawrev-3479	1293	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1293	5	at	at	ADP
inlawrev-3479	1293	6	36	36	NUM
inlawrev-3479	1293	7	.	.	PUNCT
inlawrev-3479	1294	1	438	438	NUM
inlawrev-3479	1294	2	.	.	PUNCT
inlawrev-3479	1295	1	see	see	VERB
inlawrev-3479	1295	2	i	i	PRON
inlawrev-3479	1295	3	d	d	PROPN
inlawrev-3479	1295	4	1	1	NUM
inlawrev-3479	1295	5	042	042	NUM
inlawrev-3479	1295	6	indiana	indiana	PROPN
inlawrev-3479	1295	7	law	law	PROPN
inlawrev-3479	1295	8	review	review	NOUN
inlawrev-3479	1296	1	[	[	X
inlawrev-3479	1296	2	vol	vol	NOUN
inlawrev-3479	1296	3	.	.	PUNCT
inlawrev-3479	1297	1	34	34	NUM
inlawrev-3479	1297	2	:	:	SYM
inlawrev-3479	1297	3	1	1	NUM
inlawrev-3479	1297	4	003	003	NUM
inlawrev-3479	1297	5	determination	determination	NOUN
inlawrev-3479	1297	6	ofthe	ofthe	NOUN
inlawrev-3479	1297	7	isbtc	isbtc	NOUN
inlawrev-3479	1297	8	,	,	PUNCT
inlawrev-3479	1297	9	which	which	PRON
inlawrev-3479	1297	10	denied	deny	VERB
inlawrev-3479	1297	11	the	the	DET
inlawrev-3479	1297	12	taxpayer	taxpayer	NOUN
inlawrev-3479	1297	13	a	a	DET
inlawrev-3479	1297	14	property	property	NOUN
inlawrev-3479	1297	15	tax	tax	NOUN
inlawrev-3479	1297	16	exemption	exemption	NOUN
inlawrev-3479	1297	17	,	,	PUNCT
inlawrev-3479	1297	18	and	and	CCONJ
inlawrev-3479	1297	19	remanded	remand	VERB
inlawrev-3479	1297	20	the	the	DET
inlawrev-3479	1297	21	case	case	NOUN
inlawrev-3479	1297	22	with	with	ADP
inlawrev-3479	1297	23	instructions	instruction	NOUN
inlawrev-3479	1297	24	to	to	PART
inlawrev-3479	1297	25	determine	determine	VERB
inlawrev-3479	1297	26	the	the	DET
inlawrev-3479	1297	27	appropriate	appropriate	ADJ
inlawrev-3479	1297	28	exemption	exemption	NOUN
inlawrev-3479	1297	29	.	.	PUNCT
inlawrev-3479	1298	1	439	439	NUM
inlawrev-3479	1298	2	11	11	NUM
inlawrev-3479	1298	3	.	.	PUNCT
inlawrev-3479	1299	1	new	new	ADJ
inlawrev-3479	1299	2	castle	castle	PROPN
inlawrev-3479	1299	3	lodge	lodge	PROPN
inlawrev-3479	1299	4	no	no	PROPN
inlawrev-3479	1299	5	.	.	PROPN
inlawrev-3479	1299	6	147	147	NUM
inlawrev-3479	1299	7	,	,	PUNCT
inlawrev-3479	1299	8	loyal	loyal	ADJ
inlawrev-3479	1299	9	order	order	NOUN
inlawrev-3479	1299	10	of	of	ADP
inlawrev-3479	1299	11	moose	moose	NOUN
inlawrev-3479	1299	12	,	,	PUNCT
inlawrev-3479	1299	13	inc	inc	PROPN
inlawrev-3479	1299	14	.	.	PROPN
inlawrev-3479	1300	1	v.	v.	ADP
inlawrev-3479	1300	2	state	state	PROPN
inlawrev-3479	1300	3	board	board	PROPN
inlawrev-3479	1300	4	of	of	ADP
inlawrev-3479	1300	5	tax	tax	NOUN
inlawrev-3479	1300	6	commissioners	commissioner	NOUN
inlawrev-3479	1300	7	.	.	PUNCT
inlawrev-3479	1301	1	440	440	NUM
inlawrev-3479	1301	2	—	—	PUNCT
inlawrev-3479	1301	3	in	in	ADP
inlawrev-3479	1301	4	new	new	PROPN
inlawrev-3479	1301	5	castle	castle	PROPN
inlawrev-3479	1301	6	lodge	lodge	PROPN
inlawrev-3479	1301	7	no	no	PROPN
inlawrev-3479	1301	8	.	.	PROPN
inlawrev-3479	1301	9	147	147	NUM
inlawrev-3479	1301	10	,	,	PUNCT
inlawrev-3479	1301	11	a	a	DET
inlawrev-3479	1301	12	fraternal	fraternal	ADJ
inlawrev-3479	1301	13	organization	organization	NOUN
inlawrev-3479	1301	14	that	that	PRON
inlawrev-3479	1301	15	owned	own	VERB
inlawrev-3479	1301	16	a	a	DET
inlawrev-3479	1301	17	lodge	lodge	NOUN
inlawrev-3479	1301	18	building	building	NOUN
inlawrev-3479	1301	19	located	locate	VERB
inlawrev-3479	1301	20	in	in	ADP
inlawrev-3479	1301	21	henry	henry	PROPN
inlawrev-3479	1301	22	county	county	PROPN
inlawrev-3479	1301	23	,	,	PUNCT
inlawrev-3479	1301	24	indiana	indiana	PROPN
inlawrev-3479	1301	25	,	,	PUNCT
inlawrev-3479	1301	26	appealed	appeal	VERB
inlawrev-3479	1301	27	the	the	DET
inlawrev-3479	1301	28	final	final	ADJ
inlawrev-3479	1301	29	determination	determination	NOUN
inlawrev-3479	1301	30	of	of	ADP
inlawrev-3479	1301	31	the	the	DET
inlawrev-3479	1301	32	isbtc	isbtc	NOUN
inlawrev-3479	1301	33	denying	deny	VERB
inlawrev-3479	1301	34	it	it	PRON
inlawrev-3479	1301	35	a	a	DET
inlawrev-3479	1301	36	property	property	NOUN
inlawrev-3479	1301	37	tax	tax	NOUN
inlawrev-3479	1301	38	exemption	exemption	NOUN
inlawrev-3479	1301	39	.	.	PUNCT
inlawrev-3479	1302	1	441	441	NUM
inlawrev-3479	1302	2	specifically	specifically	ADV
inlawrev-3479	1302	3	,	,	PUNCT
inlawrev-3479	1302	4	new	new	ADJ
inlawrev-3479	1302	5	castle	castle	PROPN
inlawrev-3479	1302	6	lodge	lodge	PROPN
inlawrev-3479	1302	7	no	no	PROPN
inlawrev-3479	1302	8	.	.	PROPN
inlawrev-3479	1302	9	147	147	NUM
inlawrev-3479	1302	10	,	,	PUNCT
inlawrev-3479	1302	11	loyal	loyal	ADJ
inlawrev-3479	1302	12	order	order	NOUN
inlawrev-3479	1302	13	of	of	ADP
inlawrev-3479	1302	14	moose	moose	NOUN
inlawrev-3479	1302	15	,	,	PUNCT
inlawrev-3479	1302	16	inc	inc	PROPN
inlawrev-3479	1302	17	.	.	PROPN
inlawrev-3479	1302	18	(	(	PUNCT
inlawrev-3479	1302	19	taxpayer	taxpayer	NOUN
inlawrev-3479	1302	20	)	)	PUNCT
inlawrev-3479	1302	21	requested	request	VERB
inlawrev-3479	1302	22	a	a	DET
inlawrev-3479	1302	23	determination	determination	NOUN
inlawrev-3479	1302	24	of	of	ADP
inlawrev-3479	1302	25	whether	whether	SCONJ
inlawrev-3479	1302	26	or	or	CCONJ
inlawrev-3479	1302	27	not	not	PART
inlawrev-3479	1302	28	the	the	DET
inlawrev-3479	1302	29	taxpayer	taxpayer	NOUN
inlawrev-3479	1302	30	's	's	PART
inlawrev-3479	1302	31	property	property	NOUN
inlawrev-3479	1302	32	was	be	AUX
inlawrev-3479	1302	33	predominately	predominately	ADV
inlawrev-3479	1302	34	used	use	VERB
inlawrev-3479	1302	35	for	for	ADP
inlawrev-3479	1302	36	charitable	charitable	ADJ
inlawrev-3479	1302	37	purposes	purpose	NOUN
inlawrev-3479	1302	38	under	under	ADP
inlawrev-3479	1302	39	sections	section	NOUN
inlawrev-3479	1302	40	6	6	NUM
inlawrev-3479	1302	41	-	-	SYM
inlawrev-3479	1302	42	1.1	1.1	NUM
inlawrev-3479	1302	43	-	-	NUM
inlawrev-3479	1302	44	1016(a	1016(a	NUM
inlawrev-3479	1302	45	)	)	PUNCT
inlawrev-3479	1302	46	and	and	CCONJ
inlawrev-3479	1302	47	6	6	NUM
inlawrev-3479	1302	48	-	-	PUNCT
inlawrev-3479	1302	49	l.l-10	l.l-10	NUM
inlawrev-3479	1302	50	-	-	PUNCT
inlawrev-3479	1302	51	36.3(a	36.3(a	NUM
inlawrev-3479	1302	52	)	)	PUNCT
inlawrev-3479	1302	53	of	of	ADP
inlawrev-3479	1302	54	the	the	DET
inlawrev-3479	1302	55	indiana	indiana	PROPN
inlawrev-3479	1302	56	code	code	PROPN
inlawrev-3479	1302	57	.	.	PUNCT
inlawrev-3479	1303	1	442	442	NUM
inlawrev-3479	1303	2	therefore	therefore	ADV
inlawrev-3479	1303	3	,	,	PUNCT
inlawrev-3479	1303	4	the	the	DET
inlawrev-3479	1303	5	tax	tax	NOUN
inlawrev-3479	1303	6	court	court	NOUN
inlawrev-3479	1303	7	indicated	indicate	VERB
inlawrev-3479	1303	8	that	that	SCONJ
inlawrev-3479	1303	9	the	the	DET
inlawrev-3479	1303	10	pivotal	pivotal	ADJ
inlawrev-3479	1303	11	question	question	NOUN
inlawrev-3479	1303	12	in	in	ADP
inlawrev-3479	1303	13	this	this	DET
inlawrev-3479	1303	14	case	case	NOUN
inlawrev-3479	1303	15	was	be	AUX
inlawrev-3479	1303	16	whether	whether	SCONJ
inlawrev-3479	1303	17	or	or	CCONJ
inlawrev-3479	1303	18	not	not	PART
inlawrev-3479	1303	19	the	the	DET
inlawrev-3479	1303	20	use	use	NOUN
inlawrev-3479	1303	21	ofthe	ofthe	ADJ
inlawrev-3479	1303	22	property	property	NOUN
inlawrev-3479	1303	23	furthered	further	VERB
inlawrev-3479	1303	24	exempt	exempt	ADJ
inlawrev-3479	1303	25	purposes	purpose	NOUN
inlawrev-3479	1303	26	.	.	PUNCT
inlawrev-3479	1304	1	443	443	NUM
inlawrev-3479	1304	2	the	the	DET
inlawrev-3479	1304	3	tax	tax	NOUN
inlawrev-3479	1304	4	court	court	NOUN
inlawrev-3479	1304	5	noted	note	VERB
inlawrev-3479	1304	6	that	that	SCONJ
inlawrev-3479	1304	7	in	in	ADP
inlawrev-3479	1304	8	plainfieldelks	plainfieldelks	PROPN
inlawrev-3479	1304	9	lodge	lodge	PROPN
inlawrev-3479	1304	10	no	no	NOUN
inlawrev-3479	1304	11	.	.	PUNCT
inlawrev-3479	1304	12	2186	2186	NUM
inlawrev-3479	1304	13	,	,	PUNCT
inlawrev-3479	1304	14	444	444	NUM
inlawrev-3479	1304	15	it	it	PRON
inlawrev-3479	1304	16	held	hold	VERB
inlawrev-3479	1304	17	that	that	SCONJ
inlawrev-3479	1304	18	the	the	DET
inlawrev-3479	1304	19	taxpayer	taxpayer	NOUN
inlawrev-3479	1304	20	was	be	AUX
inlawrev-3479	1304	21	entitled	entitle	VERB
inlawrev-3479	1304	22	to	to	ADP
inlawrev-3479	1304	23	a	a	DET
inlawrev-3479	1304	24	partial	partial	ADJ
inlawrev-3479	1304	25	exemption	exemption	NOUN
inlawrev-3479	1304	26	,	,	PUNCT
inlawrev-3479	1304	27	while	while	SCONJ
inlawrev-3479	1304	28	in	in	ADP
inlawrev-3479	1304	29	alte	alte	PROPN
inlawrev-3479	1304	30	salems	salems	PROPN
inlawrev-3479	1304	31	kirche,445	kirche,445	NOUN
inlawrev-3479	1304	32	it	it	PRON
inlawrev-3479	1304	33	held	hold	VERB
inlawrev-3479	1304	34	that	that	SCONJ
inlawrev-3479	1304	35	the	the	DET
inlawrev-3479	1304	36	taxpayer	taxpayer	NOUN
inlawrev-3479	1304	37	was	be	AUX
inlawrev-3479	1304	38	entitled	entitle	VERB
inlawrev-3479	1304	39	to	to	ADP
inlawrev-3479	1304	40	a	a	DET
inlawrev-3479	1304	41	1	1	NUM
inlawrev-3479	1304	42	00	00	NUM
inlawrev-3479	1304	43	%	%	NOUN
inlawrev-3479	1304	44	exemption.446	exemption.446	ADP
inlawrev-3479	1304	45	the	the	DET
inlawrev-3479	1304	46	tax	tax	NOUN
inlawrev-3479	1304	47	court	court	NOUN
inlawrev-3479	1304	48	noted	note	VERB
inlawrev-3479	1304	49	that	that	SCONJ
inlawrev-3479	1304	50	as	as	SCONJ
inlawrev-3479	1304	51	stated	state	VERB
inlawrev-3479	1304	52	in	in	ADP
inlawrev-3479	1304	53	both	both	CCONJ
inlawrev-3479	1304	54	the	the	DET
inlawrev-3479	1304	55	statute	statute	NOUN
inlawrev-3479	1304	56	and	and	CCONJ
inlawrev-3479	1304	57	in	in	ADP
inlawrev-3479	1304	58	plainfield	plainfield	PROPN
inlawrev-3479	1304	59	elks	elks	PROPN
inlawrev-3479	1304	60	lodge	lodge	PROPN
inlawrev-3479	1304	61	no	no	NOUN
inlawrev-3479	1304	62	.	.	PUNCT
inlawrev-3479	1305	1	2186	2186	NUM
inlawrev-3479	1305	2	,	,	PUNCT
inlawrev-3479	1305	3	entitlement	entitlement	NOUN
inlawrev-3479	1305	4	to	to	ADP
inlawrev-3479	1305	5	an	an	DET
inlawrev-3479	1305	6	exemption	exemption	NOUN
inlawrev-3479	1305	7	depends	depend	VERB
inlawrev-3479	1305	8	upon	upon	SCONJ
inlawrev-3479	1305	9	whether	whether	SCONJ
inlawrev-3479	1305	10	the	the	DET
inlawrev-3479	1305	11	property	property	NOUN
inlawrev-3479	1305	12	is	be	AUX
inlawrev-3479	1305	13	being	be	AUX
inlawrev-3479	1305	14	used	use	VERB
inlawrev-3479	1305	15	for	for	ADP
inlawrev-3479	1305	16	charitable	charitable	ADJ
inlawrev-3479	1305	17	purposes	purpose	NOUN
inlawrev-3479	1305	18	more	more	ADJ
inlawrev-3479	1305	19	than	than	ADP
inlawrev-3479	1305	20	fifty	fifty	NUM
inlawrev-3479	1305	21	percent	percent	NOUN
inlawrev-3479	1305	22	ofthe	ofthe	VERB
inlawrev-3479	1305	23	time.447	time.447	DET
inlawrev-3479	1305	24	the	the	DET
inlawrev-3479	1305	25	tax	tax	NOUN
inlawrev-3479	1305	26	court	court	NOUN
inlawrev-3479	1305	27	observed	observe	VERB
inlawrev-3479	1305	28	that	that	SCONJ
inlawrev-3479	1305	29	if	if	SCONJ
inlawrev-3479	1305	30	this	this	DET
inlawrev-3479	1305	31	test	test	NOUN
inlawrev-3479	1305	32	was	be	AUX
inlawrev-3479	1305	33	met	meet	VERB
inlawrev-3479	1305	34	,	,	PUNCT
inlawrev-3479	1305	35	the	the	DET
inlawrev-3479	1305	36	property	property	NOUN
inlawrev-3479	1305	37	was	be	AUX
inlawrev-3479	1305	38	entitled	entitle	VERB
inlawrev-3479	1305	39	to	to	ADP
inlawrev-3479	1305	40	an	an	DET
inlawrev-3479	1305	41	exemption	exemption	NOUN
inlawrev-3479	1305	42	in	in	ADP
inlawrev-3479	1305	43	proportion	proportion	NOUN
inlawrev-3479	1305	44	to	to	ADP
inlawrev-3479	1305	45	the	the	DET
inlawrev-3479	1305	46	amount	amount	NOUN
inlawrev-3479	1305	47	oftime	oftime	NOUN
inlawrev-3479	1305	48	it	it	PRON
inlawrev-3479	1305	49	was	be	AUX
inlawrev-3479	1305	50	used	use	VERB
inlawrev-3479	1305	51	for	for	ADP
inlawrev-3479	1305	52	charitable	charitable	ADJ
inlawrev-3479	1305	53	purposes	purpose	NOUN
inlawrev-3479	1305	54	.	.	PUNCT
inlawrev-3479	1306	1	448	448	NUM
inlawrev-3479	1307	1	the	the	DET
inlawrev-3479	1307	2	tax	tax	NOUN
inlawrev-3479	1307	3	court	court	NOUN
inlawrev-3479	1307	4	noted	note	VERB
inlawrev-3479	1307	5	that	that	SCONJ
inlawrev-3479	1307	6	in	in	ADP
inlawrev-3479	1307	7	plainfieldelks	plainfieldelks	PROPN
inlawrev-3479	1307	8	lodge	lodge	PROPN
inlawrev-3479	1307	9	no	no	NOUN
inlawrev-3479	1307	10	.	.	PUNCT
inlawrev-3479	1307	11	2186	2186	NUM
inlawrev-3479	1307	12	,	,	PUNCT
inlawrev-3479	1307	13	it	it	PRON
inlawrev-3479	1307	14	found	find	VERB
inlawrev-3479	1307	15	that	that	SCONJ
inlawrev-3479	1307	16	the	the	DET
inlawrev-3479	1307	17	combination	combination	NOUN
inlawrev-3479	1307	18	ofthe	ofthe	NOUN
inlawrev-3479	1307	19	elks	elk	NOUN
inlawrev-3479	1307	20	*	*	PUNCT
inlawrev-3479	1307	21	monetary	monetary	ADJ
inlawrev-3479	1307	22	and	and	CCONJ
inlawrev-3479	1307	23	in	in	ADP
inlawrev-3479	1307	24	-	-	PUNCT
inlawrev-3479	1307	25	kind	kind	NOUN
inlawrev-3479	1307	26	donations	donation	NOUN
inlawrev-3479	1307	27	to	to	ADP
inlawrev-3479	1307	28	the	the	DET
inlawrev-3479	1307	29	local	local	ADJ
inlawrev-3479	1307	30	community	community	NOUN
inlawrev-3479	1307	31	were	be	AUX
inlawrev-3479	1307	32	enough	enough	ADJ
inlawrev-3479	1307	33	to	to	PART
inlawrev-3479	1307	34	qualify	qualify	VERB
inlawrev-3479	1307	35	it	it	PRON
inlawrev-3479	1307	36	for	for	ADP
inlawrev-3479	1307	37	a	a	DET
inlawrev-3479	1307	38	partial	partial	ADJ
inlawrev-3479	1307	39	exemption	exemption	NOUN
inlawrev-3479	1307	40	.	.	PUNCT
inlawrev-3479	1308	1	449	449	NUM
inlawrev-3479	1308	2	in	in	ADP
inlawrev-3479	1308	3	its	its	PRON
inlawrev-3479	1308	4	review	review	NOUN
inlawrev-3479	1308	5	ofthe	ofthe	NOUN
inlawrev-3479	1308	6	case	case	NOUN
inlawrev-3479	1308	7	,	,	PUNCT
inlawrev-3479	1308	8	the	the	DET
inlawrev-3479	1308	9	tax	tax	NOUN
inlawrev-3479	1308	10	court	court	NOUN
inlawrev-3479	1308	11	considered	consider	VERB
inlawrev-3479	1308	12	indianapolis	indianapolis	PROPN
inlawrev-3479	1308	13	elks	elks	PROPN
inlawrev-3479	1308	14	building	building	PROPN
inlawrev-3479	1308	15	corp	corp	PROPN
inlawrev-3479	1308	16	.	.	PROPN
inlawrev-3479	1309	1	v.	v.	ADP
inlawrev-3479	1309	2	state	state	PROPN
inlawrev-3479	1309	3	board	board	PROPN
inlawrev-3479	1309	4	oftax	oftax	NOUN
inlawrev-3479	1309	5	commissioners	commissioner	NOUN
inlawrev-3479	1309	6	,	,	PUNCT
inlawrev-3479	1309	7	450	450	NUM
inlawrev-3479	1309	8	where	where	SCONJ
inlawrev-3479	1309	9	the	the	DET
inlawrev-3479	1309	10	court	court	NOUN
inlawrev-3479	1309	11	of	of	ADP
inlawrev-3479	1309	12	appeals	appeal	NOUN
inlawrev-3479	1309	13	held	hold	VERB
inlawrev-3479	1309	14	439	439	NUM
inlawrev-3479	1309	15	.	.	PUNCT
inlawrev-3479	1310	1	see	see	VERB
inlawrev-3479	1310	2	i	i	PRON
inlawrev-3479	1310	3	d.	d.	PROPN
inlawrev-3479	1310	4	440	440	NUM
inlawrev-3479	1310	5	.	.	PUNCT
inlawrev-3479	1311	1	733	733	NUM
inlawrev-3479	1311	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1311	3	36	36	NUM
inlawrev-3479	1311	4	(	(	PUNCT
inlawrev-3479	1311	5	ind	ind	NOUN
inlawrev-3479	1311	6	.	.	PUNCT
inlawrev-3479	1311	7	tax	tax	PROPN
inlawrev-3479	1311	8	ct	ct	PROPN
inlawrev-3479	1311	9	)	)	PUNCT
inlawrev-3479	1311	10	,	,	PUNCT
inlawrev-3479	1311	11	vacated	vacate	VERB
inlawrev-3479	1311	12	by	by	ADP
inlawrev-3479	1311	13	741	741	NUM
inlawrev-3479	1311	14	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1311	15	1260	1260	NUM
inlawrev-3479	1311	16	(	(	PUNCT
inlawrev-3479	1311	17	ind	ind	NOUN
inlawrev-3479	1311	18	.	.	PROPN
inlawrev-3479	1311	19	2000	2000	NUM
inlawrev-3479	1311	20	)	)	PUNCT
inlawrev-3479	1311	21	.	.	PUNCT
inlawrev-3479	1312	1	441	441	NUM
inlawrev-3479	1312	2	.	.	PUNCT
inlawrev-3479	1313	1	see	see	VERB
inlawrev-3479	1313	2	i	i	PRON
inlawrev-3479	1313	3	d.	d.	PROPN
inlawrev-3479	1313	4	at	at	ADP
inlawrev-3479	1313	5	38	38	NUM
inlawrev-3479	1313	6	.	.	PUNCT
inlawrev-3479	1314	1	442	442	NUM
inlawrev-3479	1314	2	.	.	PUNCT
inlawrev-3479	1315	1	see	see	VERB
inlawrev-3479	1315	2	i	i	PRON
inlawrev-3479	1315	3	d.	d.	PROPN
inlawrev-3479	1315	4	the	the	DET
inlawrev-3479	1315	5	tax	tax	NOUN
inlawrev-3479	1315	6	court	court	NOUN
inlawrev-3479	1315	7	found	find	VERB
inlawrev-3479	1315	8	that	that	SCONJ
inlawrev-3479	1315	9	like	like	ADP
inlawrev-3479	1315	10	other	other	ADJ
inlawrev-3479	1315	11	tax	tax	NOUN
inlawrev-3479	1315	12	exemption	exemption	NOUN
inlawrev-3479	1315	13	statutes	statute	NOUN
inlawrev-3479	1315	14	,	,	PUNCT
inlawrev-3479	1315	15	the	the	DET
inlawrev-3479	1315	16	requirements	requirement	NOUN
inlawrev-3479	1315	17	of	of	ADP
inlawrev-3479	1315	18	section	section	NOUN
inlawrev-3479	1315	19	6	6	NUM
inlawrev-3479	1315	20	-	-	SYM
inlawrev-3479	1315	21	1.1	1.1	NUM
inlawrev-3479	1315	22	-	-	SYM
inlawrev-3479	1315	23	1	1	NUM
inlawrev-3479	1315	24	0	0	NUM
inlawrev-3479	1315	25	-	-	PUNCT
inlawrev-3479	1315	26	36.3(a	36.3(a	NUM
inlawrev-3479	1315	27	)	)	PUNCT
inlawrev-3479	1315	28	ofthe	ofthe	PROPN
inlawrev-3479	1315	29	indiana	indiana	PROPN
inlawrev-3479	1315	30	code	code	PROPN
inlawrev-3479	1315	31	are	be	AUX
inlawrev-3479	1315	32	strictly	strictly	ADV
inlawrev-3479	1315	33	construed	construe	VERB
inlawrev-3479	1315	34	against	against	ADP
inlawrev-3479	1315	35	the	the	DET
inlawrev-3479	1315	36	taxpayer	taxpayer	NOUN
inlawrev-3479	1315	37	.	.	PUNCT
inlawrev-3479	1316	1	however	however	ADV
inlawrev-3479	1316	2	,	,	PUNCT
inlawrev-3479	1316	3	the	the	DET
inlawrev-3479	1316	4	tax	tax	NOUN
inlawrev-3479	1316	5	court	court	NOUN
inlawrev-3479	1316	6	cautioned	caution	VERB
inlawrev-3479	1316	7	that	that	SCONJ
inlawrev-3479	1316	8	this	this	DET
inlawrev-3479	1316	9	statutory	statutory	ADJ
inlawrev-3479	1316	10	provision	provision	NOUN
inlawrev-3479	1316	11	is	be	AUX
inlawrev-3479	1316	12	not	not	PART
inlawrev-3479	1316	13	to	to	PART
inlawrev-3479	1316	14	be	be	AUX
inlawrev-3479	1316	15	construed	construe	VERB
inlawrev-3479	1316	16	so	so	ADV
inlawrev-3479	1316	17	narrowly	narrowly	ADV
inlawrev-3479	1316	18	that	that	SCONJ
inlawrev-3479	1316	19	the	the	DET
inlawrev-3479	1316	20	legislature	legislature	NOUN
inlawrev-3479	1316	21	's	's	PART
inlawrev-3479	1316	22	purpose	purpose	NOUN
inlawrev-3479	1316	23	in	in	ADP
inlawrev-3479	1316	24	enacting	enact	VERB
inlawrev-3479	1316	25	it	it	PRON
inlawrev-3479	1316	26	is	be	AUX
inlawrev-3479	1316	27	defeated	defeat	VERB
inlawrev-3479	1316	28	or	or	CCONJ
inlawrev-3479	1316	29	frustrated	frustrate	VERB
inlawrev-3479	1316	30	.	.	PUNCT
inlawrev-3479	1317	1	443	443	X
inlawrev-3479	1317	2	.	.	PUNCT
inlawrev-3479	1318	1	see	see	VERB
inlawrev-3479	1318	2	i	i	PRON
inlawrev-3479	1318	3	d.	d.	PROPN
inlawrev-3479	1318	4	at	at	ADP
inlawrev-3479	1318	5	38	38	NUM
inlawrev-3479	1318	6	-	-	SYM
inlawrev-3479	1318	7	39	39	NUM
inlawrev-3479	1318	8	.	.	PUNCT
inlawrev-3479	1319	1	444	444	NUM
inlawrev-3479	1319	2	.	.	X
inlawrev-3479	1320	1	733	733	NUM
inlawrev-3479	1320	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1320	3	at	at	ADP
inlawrev-3479	1320	4	32	32	NUM
inlawrev-3479	1320	5	.	.	PUNCT
inlawrev-3479	1320	6	445	445	NUM
inlawrev-3479	1320	7	.	.	PUNCT
inlawrev-3479	1321	1	alte	alte	PROPN
inlawrev-3479	1321	2	salems	salems	PROPN
inlawrev-3479	1321	3	kirche	kirche	PROPN
inlawrev-3479	1321	4	,	,	PUNCT
inlawrev-3479	1321	5	inc	inc	PROPN
inlawrev-3479	1321	6	.	.	PROPN
inlawrev-3479	1322	1	v.	v.	ADP
inlawrev-3479	1322	2	state	state	PROPN
inlawrev-3479	1322	3	bd	bd	PROPN
inlawrev-3479	1322	4	.	.	PROPN
inlawrev-3479	1322	5	oftax	oftax	PROPN
inlawrev-3479	1322	6	comm'rs	comm'rs	PROPN
inlawrev-3479	1322	7	,	,	PUNCT
inlawrev-3479	1322	8	733	733	NUM
inlawrev-3479	1322	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1322	10	40	40	NUM
inlawrev-3479	1322	11	,	,	PUNCT
inlawrev-3479	1322	12	44	44	NUM
inlawrev-3479	1322	13	(	(	PUNCT
inlawrev-3479	1322	14	ind	ind	NOUN
inlawrev-3479	1322	15	.	.	PUNCT
inlawrev-3479	1323	1	tax	tax	PROPN
inlawrev-3479	1323	2	ct	ct	PROPN
inlawrev-3479	1323	3	.	.	PROPN
inlawrev-3479	1323	4	2000	2000	NUM
inlawrev-3479	1323	5	)	)	PUNCT
inlawrev-3479	1323	6	.	.	PUNCT
inlawrev-3479	1324	1	446	446	NUM
inlawrev-3479	1324	2	.	.	PUNCT
inlawrev-3479	1325	1	see	see	VERB
inlawrev-3479	1325	2	new	new	ADJ
inlawrev-3479	1325	3	castle	castle	PROPN
inlawrev-3479	1325	4	lodge	lodge	PROPN
inlawrev-3479	1325	5	no	no	PROPN
inlawrev-3479	1325	6	.	.	PROPN
inlawrev-3479	1325	7	147	147	NUM
inlawrev-3479	1325	8	,	,	PUNCT
inlawrev-3479	1325	9	loyal	loyal	ADJ
inlawrev-3479	1325	10	order	order	NOUN
inlawrev-3479	1325	11	ofmoose	ofmoose	PROPN
inlawrev-3479	1325	12	,	,	PUNCT
inlawrev-3479	1325	13	inc	inc	PROPN
inlawrev-3479	1325	14	.	.	PROPN
inlawrev-3479	1325	15	,	,	PUNCT
inlawrev-3479	1325	16	733	733	NUM
inlawrev-3479	1325	17	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1325	18	at	at	ADP
inlawrev-3479	1325	19	39	39	NUM
inlawrev-3479	1325	20	.	.	PUNCT
inlawrev-3479	1326	1	447	447	NUM
inlawrev-3479	1326	2	.	.	PUNCT
inlawrev-3479	1327	1	see	see	VERB
inlawrev-3479	1327	2	i	i	PROPN
inlawrev-3479	1327	3	d	d	PROPN
inlawrev-3479	1327	4	;	;	PUNCT
inlawrev-3479	1327	5	see	see	VERB
inlawrev-3479	1327	6	also	also	ADV
inlawrev-3479	1327	7	ind	ind	PROPN
inlawrev-3479	1327	8	.	.	PUNCT
inlawrev-3479	1328	1	code	code	PROPN
inlawrev-3479	1328	2	§	§	PROPN
inlawrev-3479	1328	3	6	6	NUM
inlawrev-3479	1328	4	-	-	PUNCT
inlawrev-3479	1328	5	l.l-10	l.l-10	NUM
inlawrev-3479	1328	6	-	-	PUNCT
inlawrev-3479	1328	7	36.3(a	36.3(a	NUM
inlawrev-3479	1328	8	)	)	PUNCT
inlawrev-3479	1328	9	;	;	PUNCT
inlawrev-3479	1328	10	plainfield	plainfield	PROPN
inlawrev-3479	1328	11	elks	elks	PROPN
inlawrev-3479	1328	12	lodge	lodge	PROPN
inlawrev-3479	1328	13	no	no	NOUN
inlawrev-3479	1328	14	.	.	PUNCT
inlawrev-3479	1329	1	2186	2186	NUM
inlawrev-3479	1329	2	,	,	PUNCT
inlawrev-3479	1329	3	733	733	NUM
inlawrev-3479	1329	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1329	5	at	at	ADP
inlawrev-3479	1329	6	34	34	NUM
inlawrev-3479	1329	7	.	.	PUNCT
inlawrev-3479	1330	1	448	448	NUM
inlawrev-3479	1330	2	.	.	PUNCT
inlawrev-3479	1331	1	see	see	VERB
inlawrev-3479	1331	2	new	new	ADJ
inlawrev-3479	1331	3	castle	castle	PROPN
inlawrev-3479	1331	4	lodge	lodge	PROPN
inlawrev-3479	1331	5	no	no	PROPN
inlawrev-3479	1331	6	.	.	PROPN
inlawrev-3479	1331	7	147	147	NUM
inlawrev-3479	1331	8	,	,	PUNCT
inlawrev-3479	1331	9	loyal	loyal	ADJ
inlawrev-3479	1331	10	order	order	NOUN
inlawrev-3479	1331	11	ofmoose	ofmoose	PROPN
inlawrev-3479	1331	12	,	,	PUNCT
inlawrev-3479	1331	13	inc	inc	PROPN
inlawrev-3479	1331	14	.	.	PROPN
inlawrev-3479	1331	15	,	,	PUNCT
inlawrev-3479	1331	16	733	733	NUM
inlawrev-3479	1331	17	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1331	18	at	at	ADP
inlawrev-3479	1331	19	39	39	NUM
inlawrev-3479	1331	20	;	;	PUNCT
inlawrev-3479	1331	21	see	see	VERB
inlawrev-3479	1331	22	also	also	ADV
inlawrev-3479	1331	23	ind	ind	PROPN
inlawrev-3479	1331	24	.	.	PUNCT
inlawrev-3479	1332	1	code	code	PROPN
inlawrev-3479	1332	2	§	§	PROPN
inlawrev-3479	1332	3	6	6	NUM
inlawrev-3479	1332	4	-	-	PUNCT
inlawrev-3479	1332	5	l.l-10	l.l-10	NUM
inlawrev-3479	1332	6	-	-	PUNCT
inlawrev-3479	1332	7	36.3(b)(3	36.3(b)(3	NUM
inlawrev-3479	1332	8	)	)	PUNCT
inlawrev-3479	1332	9	.	.	PUNCT
inlawrev-3479	1333	1	449	449	X
inlawrev-3479	1333	2	.	.	PUNCT
inlawrev-3479	1333	3	see	see	VERB
inlawrev-3479	1333	4	new	new	ADJ
inlawrev-3479	1333	5	castle	castle	PROPN
inlawrev-3479	1333	6	lodge	lodge	PROPN
inlawrev-3479	1333	7	no	no	PROPN
inlawrev-3479	1333	8	.	.	PROPN
inlawrev-3479	1333	9	147	147	NUM
inlawrev-3479	1333	10	,	,	PUNCT
inlawrev-3479	1333	11	loyal	loyal	ADJ
inlawrev-3479	1333	12	order	order	NOUN
inlawrev-3479	1333	13	ofmoose	ofmoose	PROPN
inlawrev-3479	1333	14	,	,	PUNCT
inlawrev-3479	1333	15	inc	inc	PROPN
inlawrev-3479	1333	16	.	.	PROPN
inlawrev-3479	1333	17	,	,	PUNCT
inlawrev-3479	1333	18	733	733	NUM
inlawrev-3479	1333	19	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1333	20	at	at	ADP
inlawrev-3479	1333	21	39	39	NUM
inlawrev-3479	1333	22	;	;	PUNCT
inlawrev-3479	1333	23	see	see	VERB
inlawrev-3479	1333	24	also	also	ADV
inlawrev-3479	1333	25	plainfield	plainfield	PROPN
inlawrev-3479	1333	26	elks	elks	PROPN
inlawrev-3479	1333	27	lodge	lodge	PROPN
inlawrev-3479	1333	28	no	no	NOUN
inlawrev-3479	1333	29	.	.	PUNCT
inlawrev-3479	1334	1	2186	2186	NUM
inlawrev-3479	1334	2	,	,	PUNCT
inlawrev-3479	1334	3	733	733	NUM
inlawrev-3479	1334	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1334	5	at	at	ADP
inlawrev-3479	1334	6	36	36	NUM
inlawrev-3479	1334	7	.	.	PUNCT
inlawrev-3479	1335	1	450	450	NUM
inlawrev-3479	1335	2	.	.	X
inlawrev-3479	1335	3	251	251	NUM
inlawrev-3479	1335	4	n.e.2d	n.e.2d	NUM
inlawrev-3479	1335	5	673	673	NUM
inlawrev-3479	1335	6	,	,	PUNCT
inlawrev-3479	1335	7	683	683	NUM
inlawrev-3479	1335	8	(	(	PUNCT
inlawrev-3479	1335	9	ind	ind	NOUN
inlawrev-3479	1335	10	.	.	PUNCT
inlawrev-3479	1336	1	ct	ct	PROPN
inlawrev-3479	1336	2	.	.	PUNCT
inlawrev-3479	1337	1	app	app	PROPN
inlawrev-3479	1337	2	.	.	PROPN
inlawrev-3479	1337	3	1969	1969	NUM
inlawrev-3479	1337	4	)	)	PUNCT
inlawrev-3479	1337	5	.	.	PUNCT
inlawrev-3479	1338	1	2001	2001	NUM
inlawrev-3479	1338	2	]	]	PUNCT
inlawrev-3479	1339	1	taxation	taxation	NOUN
inlawrev-3479	1339	2	1043	1043	NUM
inlawrev-3479	1339	3	that	that	PRON
inlawrev-3479	1339	4	the	the	DET
inlawrev-3479	1339	5	taxpayer	taxpayer	NOUN
inlawrev-3479	1339	6	did	do	AUX
inlawrev-3479	1339	7	not	not	PART
inlawrev-3479	1339	8	qualify	qualify	VERB
inlawrev-3479	1339	9	for	for	ADP
inlawrev-3479	1339	10	the	the	DET
inlawrev-3479	1339	11	exemption	exemption	NOUN
inlawrev-3479	1339	12	when	when	SCONJ
inlawrev-3479	1339	13	only	only	ADV
inlawrev-3479	1339	14	three	three	NUM
inlawrev-3479	1339	15	percent	percent	NOUN
inlawrev-3479	1339	16	of	of	ADP
inlawrev-3479	1339	17	its	its	PRON
inlawrev-3479	1339	18	gross	gross	ADJ
inlawrev-3479	1339	19	income	income	NOUN
inlawrev-3479	1339	20	was	be	AUX
inlawrev-3479	1339	21	donated	donate	VERB
inlawrev-3479	1339	22	to	to	ADP
inlawrev-3479	1339	23	charity	charity	NOUN
inlawrev-3479	1339	24	.	.	PUNCT
inlawrev-3479	1340	1	451	451	NUM
inlawrev-3479	1341	1	the	the	DET
inlawrev-3479	1341	2	tax	tax	NOUN
inlawrev-3479	1341	3	court	court	NOUN
inlawrev-3479	1341	4	also	also	ADV
inlawrev-3479	1341	5	considered	consider	VERB
inlawrev-3479	1341	6	state	state	NOUN
inlawrev-3479	1341	7	board	board	NOUN
inlawrev-3479	1341	8	of	of	ADP
inlawrev-3479	1341	9	tax	tax	NOUN
inlawrev-3479	1341	10	commissioners	commissioner	NOUN
inlawrev-3479	1341	11	v.	v.	ADP
inlawrev-3479	1341	12	fraternal	fraternal	ADJ
inlawrev-3479	1341	13	order	order	NOUN
inlawrev-3479	1341	14	ofeagles	ofeagle	NOUN
inlawrev-3479	1341	15	,	,	PUNCT
inlawrev-3479	1341	16	lodge	lodge	NOUN
inlawrev-3479	1341	17	no	no	INTJ
inlawrev-3479	1341	18	.	.	PROPN
inlawrev-3479	1342	1	255	255	NUM
inlawrev-3479	1342	2	,	,	PUNCT
inlawrev-3479	1342	3	452	452	NUM
inlawrev-3479	1342	4	where	where	SCONJ
inlawrev-3479	1342	5	the	the	DET
inlawrev-3479	1342	6	supreme	supreme	PROPN
inlawrev-3479	1342	7	court	court	PROPN
inlawrev-3479	1342	8	held	hold	VERB
inlawrev-3479	1342	9	that	that	SCONJ
inlawrev-3479	1342	10	a	a	DET
inlawrev-3479	1342	11	taxpayer	taxpayer	NOUN
inlawrev-3479	1342	12	's	's	PART
inlawrev-3479	1342	13	contributions	contribution	NOUN
inlawrev-3479	1342	14	were	be	AUX
inlawrev-3479	1342	15	not	not	PART
inlawrev-3479	1342	16	enough	enough	ADJ
inlawrev-3479	1342	17	to	to	PART
inlawrev-3479	1342	18	entitle	entitle	VERB
inlawrev-3479	1342	19	it	it	PRON
inlawrev-3479	1342	20	to	to	ADP
inlawrev-3479	1342	21	an	an	DET
inlawrev-3479	1342	22	exemption	exemption	NOUN
inlawrev-3479	1342	23	.	.	PUNCT
inlawrev-3479	1343	1	453	453	NUM
inlawrev-3479	1343	2	the	the	DET
inlawrev-3479	1343	3	tax	tax	NOUN
inlawrev-3479	1343	4	court	court	NOUN
inlawrev-3479	1343	5	opined	opine	VERB
inlawrev-3479	1343	6	that	that	SCONJ
inlawrev-3479	1343	7	the	the	DET
inlawrev-3479	1343	8	determination	determination	NOUN
inlawrev-3479	1343	9	of	of	ADP
inlawrev-3479	1343	10	an	an	DET
inlawrev-3479	1343	11	organization	organization	NOUN
inlawrev-3479	1343	12	's	's	PART
inlawrev-3479	1343	13	exempt	exempt	ADJ
inlawrev-3479	1343	14	status	status	NOUN
inlawrev-3479	1343	15	does	do	AUX
inlawrev-3479	1343	16	not	not	PART
inlawrev-3479	1343	17	turn	turn	VERB
inlawrev-3479	1343	18	on	on	ADP
inlawrev-3479	1343	19	the	the	DET
inlawrev-3479	1343	20	percentage	percentage	NOUN
inlawrev-3479	1343	21	of	of	ADP
inlawrev-3479	1343	22	its	its	PRON
inlawrev-3479	1343	23	gross	gross	ADJ
inlawrev-3479	1343	24	income	income	NOUN
inlawrev-3479	1343	25	used	use	VERB
inlawrev-3479	1343	26	for	for	ADP
inlawrev-3479	1343	27	charitable	charitable	ADJ
inlawrev-3479	1343	28	,	,	PUNCT
inlawrev-3479	1343	29	educational	educational	ADJ
inlawrev-3479	1343	30	or	or	CCONJ
inlawrev-3479	1343	31	other	other	ADJ
inlawrev-3479	1343	32	benevolent	benevolent	ADJ
inlawrev-3479	1343	33	purposes	purpose	NOUN
inlawrev-3479	1343	34	.	.	PUNCT
inlawrev-3479	1344	1	454	454	NUM
inlawrev-3479	1344	2	instead	instead	ADV
inlawrev-3479	1344	3	,	,	PUNCT
inlawrev-3479	1344	4	a	a	DET
inlawrev-3479	1344	5	building	building	NOUN
inlawrev-3479	1344	6	's	's	PART
inlawrev-3479	1344	7	exempt	exempt	ADJ
inlawrev-3479	1344	8	status	status	NOUN
inlawrev-3479	1344	9	actually	actually	ADV
inlawrev-3479	1344	10	turns	turn	VERB
inlawrev-3479	1344	11	on	on	ADP
inlawrev-3479	1344	12	whether	whether	SCONJ
inlawrev-3479	1344	13	or	or	CCONJ
inlawrev-3479	1344	14	not	not	PART
inlawrev-3479	1344	15	the	the	DET
inlawrev-3479	1344	16	property	property	NOUN
inlawrev-3479	1344	17	was	be	AUX
inlawrev-3479	1344	18	predominately	predominately	ADV
inlawrev-3479	1344	19	used	use	VERB
inlawrev-3479	1344	20	for	for	ADP
inlawrev-3479	1344	21	the	the	DET
inlawrev-3479	1344	22	above	above	ADV
inlawrev-3479	1344	23	-	-	PUNCT
inlawrev-3479	1344	24	mentioned	mention	VERB
inlawrev-3479	1344	25	purposes	purpose	NOUN
inlawrev-3479	1344	26	more	more	ADJ
inlawrev-3479	1344	27	than	than	ADP
inlawrev-3479	1344	28	fifty	fifty	NUM
inlawrev-3479	1344	29	percent	percent	NOUN
inlawrev-3479	1344	30	of	of	ADP
inlawrev-3479	1344	31	the	the	DET
inlawrev-3479	1344	32	time	time	NOUN
inlawrev-3479	1344	33	.	.	PUNCT
inlawrev-3479	1345	1	455	455	NUM
inlawrev-3479	1346	1	the	the	DET
inlawrev-3479	1346	2	tax	tax	NOUN
inlawrev-3479	1346	3	court	court	NOUN
inlawrev-3479	1346	4	also	also	ADV
inlawrev-3479	1346	5	observed	observe	VERB
inlawrev-3479	1346	6	that	that	SCONJ
inlawrev-3479	1346	7	the	the	DET
inlawrev-3479	1346	8	statute	statute	NOUN
inlawrev-3479	1346	9	contemplated	contemplate	VERB
inlawrev-3479	1346	10	that	that	SCONJ
inlawrev-3479	1346	11	a	a	DET
inlawrev-3479	1346	12	charitable	charitable	ADJ
inlawrev-3479	1346	13	organization	organization	NOUN
inlawrev-3479	1346	14	's	's	PART
inlawrev-3479	1346	15	property	property	NOUN
inlawrev-3479	1346	16	could	could	AUX
inlawrev-3479	1346	17	be	be	AUX
inlawrev-3479	1346	18	used	use	VERB
inlawrev-3479	1346	19	for	for	ADP
inlawrev-3479	1346	20	some	some	DET
inlawrev-3479	1346	21	social	social	ADJ
inlawrev-3479	1346	22	purposes	purpose	NOUN
inlawrev-3479	1346	23	and	and	CCONJ
inlawrev-3479	1346	24	still	still	ADV
inlawrev-3479	1346	25	receive	receive	VERB
inlawrev-3479	1346	26	the	the	DET
inlawrev-3479	1346	27	exemption	exemption	NOUN
inlawrev-3479	1346	28	.	.	PUNCT
inlawrev-3479	1347	1	456	456	NUM
inlawrev-3479	1348	1	the	the	DET
inlawrev-3479	1348	2	tax	tax	NOUN
inlawrev-3479	1348	3	court	court	NOUN
inlawrev-3479	1348	4	found	find	VERB
inlawrev-3479	1348	5	that	that	SCONJ
inlawrev-3479	1348	6	the	the	DET
inlawrev-3479	1348	7	taxpayer	taxpayer	NOUN
inlawrev-3479	1348	8	in	in	ADP
inlawrev-3479	1348	9	this	this	DET
inlawrev-3479	1348	10	case	case	NOUN
inlawrev-3479	1348	11	used	use	VERB
inlawrev-3479	1348	12	its	its	PRON
inlawrev-3479	1348	13	property	property	NOUN
inlawrev-3479	1348	14	predominately	predominately	ADV
inlawrev-3479	1348	15	,	,	PUNCT
inlawrev-3479	1348	16	though	though	SCONJ
inlawrev-3479	1348	17	not	not	PART
inlawrev-3479	1348	18	solely	solely	ADV
inlawrev-3479	1348	19	,	,	PUNCT
inlawrev-3479	1348	20	for	for	ADP
inlawrev-3479	1348	21	charitable	charitable	ADJ
inlawrev-3479	1348	22	purposes	purpose	NOUN
inlawrev-3479	1348	23	.	.	PUNCT
inlawrev-3479	1349	1	457	457	NUM
inlawrev-3479	1350	1	consequently	consequently	ADV
inlawrev-3479	1350	2	,	,	PUNCT
inlawrev-3479	1350	3	the	the	DET
inlawrev-3479	1350	4	tax	tax	NOUN
inlawrev-3479	1350	5	court	court	NOUN
inlawrev-3479	1350	6	held	hold	VERB
inlawrev-3479	1350	7	that	that	SCONJ
inlawrev-3479	1350	8	the	the	DET
inlawrev-3479	1350	9	isbtc	isbtc	NOUN
inlawrev-3479	1350	10	abused	abuse	VERB
inlawrev-3479	1350	11	its	its	PRON
inlawrev-3479	1350	12	discretion	discretion	NOUN
inlawrev-3479	1350	13	by	by	ADP
inlawrev-3479	1350	14	failing	fail	VERB
inlawrev-3479	1350	15	to	to	PART
inlawrev-3479	1350	16	grant	grant	VERB
inlawrev-3479	1350	17	the	the	DET
inlawrev-3479	1350	18	taxpayer	taxpayer	NOUN
inlawrev-3479	1350	19	an	an	DET
inlawrev-3479	1350	20	exemption	exemption	NOUN
inlawrev-3479	1350	21	.	.	PUNCT
inlawrev-3479	1351	1	458	458	NUM
inlawrev-3479	1351	2	therefore	therefore	ADV
inlawrev-3479	1351	3	,	,	PUNCT
inlawrev-3479	1351	4	the	the	DET
inlawrev-3479	1351	5	tax	tax	NOUN
inlawrev-3479	1351	6	court	court	NOUN
inlawrev-3479	1351	7	reversed	reverse	VERB
inlawrev-3479	1351	8	the	the	DET
inlawrev-3479	1351	9	final	final	ADJ
inlawrev-3479	1351	10	determination	determination	NOUN
inlawrev-3479	1351	11	of	of	ADP
inlawrev-3479	1351	12	the	the	DET
inlawrev-3479	1351	13	isbtc	isbtc	NOUN
inlawrev-3479	1351	14	and	and	CCONJ
inlawrev-3479	1351	15	remanded	remand	VERB
inlawrev-3479	1351	16	the	the	DET
inlawrev-3479	1351	17	case	case	NOUN
inlawrev-3479	1351	18	to	to	ADP
inlawrev-3479	1351	19	the	the	DET
inlawrev-3479	1351	20	isbtc	isbtc	NOUN
inlawrev-3479	1351	21	with	with	ADP
inlawrev-3479	1351	22	instructions	instruction	NOUN
inlawrev-3479	1351	23	to	to	PART
inlawrev-3479	1351	24	determine	determine	VERB
inlawrev-3479	1351	25	the	the	DET
inlawrev-3479	1351	26	appropriate	appropriate	ADJ
inlawrev-3479	1351	27	exemption	exemption	NOUN
inlawrev-3479	1351	28	allowed	allow	VERB
inlawrev-3479	1351	29	by	by	ADP
inlawrev-3479	1351	30	section	section	NOUN
inlawrev-3479	1351	31	6	6	NUM
inlawrev-3479	1351	32	-	-	SYM
inlawrev-3479	1351	33	1.1	1.1	NUM
inlawrev-3479	1351	34	-	-	PUNCT
inlawrev-3479	1351	35	1036.3(b)(3	1036.3(b)(3	NUM
inlawrev-3479	1351	36	)	)	PUNCT
inlawrev-3479	1351	37	of	of	ADP
inlawrev-3479	1351	38	the	the	DET
inlawrev-3479	1351	39	indiana	indiana	PROPN
inlawrev-3479	1351	40	code	code	PROPN
inlawrev-3479	1351	41	.	.	PUNCT
inlawrev-3479	1352	1	459	459	NUM
inlawrev-3479	1352	2	12	12	NUM
inlawrev-3479	1352	3	.	.	PUNCT
inlawrev-3479	1353	1	alte	alte	PROPN
inlawrev-3479	1353	2	salems	salems	PROPN
inlawrev-3479	1353	3	kirche	kirche	PROPN
inlawrev-3479	1353	4	,	,	PUNCT
inlawrev-3479	1353	5	inc	inc	PROPN
inlawrev-3479	1353	6	.	.	PROPN
inlawrev-3479	1354	1	v.	v.	ADP
inlawrev-3479	1354	2	state	state	PROPN
inlawrev-3479	1354	3	board	board	PROPN
inlawrev-3479	1354	4	of	of	ADP
inlawrev-3479	1354	5	tax	tax	NOUN
inlawrev-3479	1354	6	commissioners.460	commissioners.460	NOUN
inlawrev-3479	1354	7	—	—	PUNCT
inlawrev-3479	1354	8	in	in	ADP
inlawrev-3479	1354	9	alte	alte	PROPN
inlawrev-3479	1354	10	salems	salems	PROPN
inlawrev-3479	1354	11	kirche	kirche	PROPN
inlawrev-3479	1354	12	,	,	PUNCT
inlawrev-3479	1354	13	the	the	DET
inlawrev-3479	1354	14	owner	owner	NOUN
inlawrev-3479	1354	15	of	of	ADP
inlawrev-3479	1354	16	property	property	NOUN
inlawrev-3479	1354	17	consisting	consist	VERB
inlawrev-3479	1354	18	of	of	ADP
inlawrev-3479	1354	19	a	a	DET
inlawrev-3479	1354	20	church	church	NOUN
inlawrev-3479	1354	21	building	building	NOUN
inlawrev-3479	1354	22	,	,	PUNCT
inlawrev-3479	1354	23	a	a	DET
inlawrev-3479	1354	24	mobile	mobile	ADJ
inlawrev-3479	1354	25	home	home	NOUN
inlawrev-3479	1354	26	,	,	PUNCT
inlawrev-3479	1354	27	and	and	CCONJ
inlawrev-3479	1354	28	a	a	DET
inlawrev-3479	1354	29	jbarn	jbarn	NOUN
inlawrev-3479	1354	30	located	locate	VERB
inlawrev-3479	1354	31	in	in	ADP
inlawrev-3479	1354	32	posey	posey	PROPN
inlawrev-3479	1354	33	county	county	PROPN
inlawrev-3479	1354	34	,	,	PUNCT
inlawrev-3479	1354	35	indiana	indiana	PROPN
inlawrev-3479	1354	36	,	,	PUNCT
inlawrev-3479	1354	37	appealed	appeal	VERB
inlawrev-3479	1354	38	the	the	DET
inlawrev-3479	1354	39	final	final	ADJ
inlawrev-3479	1354	40	assessment	assessment	NOUN
inlawrev-3479	1354	41	determination	determination	NOUN
inlawrev-3479	1354	42	of	of	ADP
inlawrev-3479	1354	43	the	the	DET
inlawrev-3479	1354	44	isbtc	isbtc	NOUN
inlawrev-3479	1354	45	denying	deny	VERB
inlawrev-3479	1354	46	it	it	PRON
inlawrev-3479	1354	47	a	a	DET
inlawrev-3479	1354	48	property	property	NOUN
inlawrev-3479	1354	49	tax	tax	NOUN
inlawrev-3479	1354	50	exemption.461	exemption.461	PRON
inlawrev-3479	1354	51	alte	alte	PROPN
inlawrev-3479	1354	52	salems	salems	PROPN
inlawrev-3479	1354	53	kirche	kirche	PROPN
inlawrev-3479	1354	54	,	,	PUNCT
inlawrev-3479	1354	55	inc	inc	PROPN
inlawrev-3479	1354	56	.	.	PROPN
inlawrev-3479	1354	57	(	(	PUNCT
inlawrev-3479	1354	58	taxpayer	taxpayer	NOUN
inlawrev-3479	1354	59	)	)	PUNCT
inlawrev-3479	1354	60	raised	raise	VERB
inlawrev-3479	1354	61	the	the	DET
inlawrev-3479	1354	62	issue	issue	NOUN
inlawrev-3479	1354	63	ofwhether	ofwhether	ADP
inlawrev-3479	1354	64	the	the	DET
inlawrev-3479	1354	65	taxpayer	taxpayer	NOUN
inlawrev-3479	1354	66	met	meet	VERB
inlawrev-3479	1354	67	the	the	DET
inlawrev-3479	1354	68	"	"	PUNCT
inlawrev-3479	1354	69	charitable	charitable	ADJ
inlawrev-3479	1354	70	purpose	purpose	NOUN
inlawrev-3479	1354	71	"	"	PUNCT
inlawrev-3479	1354	72	requirements	requirement	NOUN
inlawrev-3479	1354	73	of	of	ADP
inlawrev-3479	1354	74	sections	section	NOUN
inlawrev-3479	1354	75	61.1	61.1	NUM
inlawrev-3479	1354	76	-1016(a	-1016(a	NOUN
inlawrev-3479	1354	77	)	)	PUNCT
inlawrev-3479	1354	78	and	and	CCONJ
inlawrev-3479	1354	79	6l	6l	NUM
inlawrev-3479	1354	80	1	1	NUM
inlawrev-3479	1354	81	-	-	NUM
inlawrev-3479	1354	82	1036.3(a	1036.3(a	NUM
inlawrev-3479	1354	83	)	)	PUNCT
inlawrev-3479	1354	84	of	of	ADP
inlawrev-3479	1354	85	the	the	DET
inlawrev-3479	1354	86	indiana	indiana	PROPN
inlawrev-3479	1354	87	code	code	PROPN
inlawrev-3479	1354	88	.	.	PUNCT
inlawrev-3479	1355	1	462	462	NUM
inlawrev-3479	1356	1	the	the	DET
inlawrev-3479	1356	2	tax	tax	NOUN
inlawrev-3479	1356	3	court	court	NOUN
inlawrev-3479	1356	4	found	find	VERB
inlawrev-3479	1356	5	that	that	SCONJ
inlawrev-3479	1356	6	the	the	DET
inlawrev-3479	1356	7	taxpayer	taxpayer	NOUN
inlawrev-3479	1356	8	met	meet	VERB
inlawrev-3479	1356	9	the	the	DET
inlawrev-3479	1356	10	statutory	statutory	ADJ
inlawrev-3479	1356	11	requirements	requirement	NOUN
inlawrev-3479	1356	12	and	and	CCONJ
inlawrev-3479	1356	13	was	be	AUX
inlawrev-3479	1356	14	therefore	therefore	ADV
inlawrev-3479	1356	15	entitled	entitle	VERB
inlawrev-3479	1356	16	to	to	ADP
inlawrev-3479	1356	17	an	an	DET
inlawrev-3479	1356	18	exemption	exemption	NOUN
inlawrev-3479	1356	19	.	.	PUNCT
inlawrev-3479	1357	1	463	463	NUM
inlawrev-3479	1357	2	the	the	DET
inlawrev-3479	1357	3	court	court	NOUN
inlawrev-3479	1357	4	indicated	indicate	VERB
inlawrev-3479	1357	5	that	that	SCONJ
inlawrev-3479	1357	6	the	the	DET
inlawrev-3479	1357	7	church	church	NOUN
inlawrev-3479	1357	8	was	be	AUX
inlawrev-3479	1357	9	officially	officially	ADV
inlawrev-3479	1357	10	non	non	ADJ
inlawrev-3479	1357	11	-	-	ADJ
inlawrev-3479	1357	12	denominational	denominational	ADJ
inlawrev-3479	1357	13	,	,	PUNCT
inlawrev-3479	1357	14	and	and	CCONJ
inlawrev-3479	1357	15	45	45	NUM
inlawrev-3479	1357	16	1	1	NUM
inlawrev-3479	1357	17	.	.	PUNCT
inlawrev-3479	1358	1	see	see	VERB
inlawrev-3479	1358	2	new	new	ADJ
inlawrev-3479	1358	3	castle	castle	PROPN
inlawrev-3479	1358	4	lodge	lodge	PROPN
inlawrev-3479	1358	5	no	no	PROPN
inlawrev-3479	1358	6	.	.	PROPN
inlawrev-3479	1358	7	147	147	NUM
inlawrev-3479	1358	8	,	,	PUNCT
inlawrev-3479	1358	9	loyal	loyal	ADJ
inlawrev-3479	1358	10	order	order	NOUN
inlawrev-3479	1358	11	ofmoose	ofmoose	PROPN
inlawrev-3479	1358	12	,	,	PUNCT
inlawrev-3479	1358	13	inc	inc	PROPN
inlawrev-3479	1358	14	.	.	PROPN
inlawrev-3479	1358	15	,	,	PUNCT
inlawrev-3479	1358	16	733	733	NUM
inlawrev-3479	1358	17	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1358	18	at	at	ADP
inlawrev-3479	1358	19	39	39	NUM
inlawrev-3479	1358	20	.	.	PUNCT
inlawrev-3479	1359	1	452	452	NUM
inlawrev-3479	1359	2	.	.	NUM
inlawrev-3479	1359	3	521	521	NUM
inlawrev-3479	1359	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1359	5	678	678	NUM
inlawrev-3479	1359	6	,	,	PUNCT
inlawrev-3479	1359	7	681	681	NUM
inlawrev-3479	1359	8	(	(	PUNCT
inlawrev-3479	1359	9	ind	ind	NOUN
inlawrev-3479	1359	10	.	.	PUNCT
inlawrev-3479	1359	11	1988	1988	NUM
inlawrev-3479	1359	12	)	)	PUNCT
inlawrev-3479	1360	1	453	453	X
inlawrev-3479	1360	2	.	.	PUNCT
inlawrev-3479	1361	1	see	see	VERB
inlawrev-3479	1361	2	new	new	ADJ
inlawrev-3479	1361	3	castle	castle	PROPN
inlawrev-3479	1361	4	lodge	lodge	PROPN
inlawrev-3479	1361	5	no	no	PROPN
inlawrev-3479	1361	6	.	.	PROPN
inlawrev-3479	1361	7	147	147	NUM
inlawrev-3479	1361	8	,	,	PUNCT
inlawrev-3479	1361	9	loyal	loyal	ADJ
inlawrev-3479	1361	10	order	order	NOUN
inlawrev-3479	1361	11	ofmoose	ofmoose	PROPN
inlawrev-3479	1361	12	,	,	PUNCT
inlawrev-3479	1361	13	inc	inc	PROPN
inlawrev-3479	1361	14	.	.	PROPN
inlawrev-3479	1361	15	,	,	PUNCT
inlawrev-3479	1361	16	733	733	NUM
inlawrev-3479	1361	17	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1361	18	at	at	ADP
inlawrev-3479	1361	19	39	39	NUM
inlawrev-3479	1361	20	.	.	PUNCT
inlawrev-3479	1362	1	454	454	NUM
inlawrev-3479	1362	2	.	.	PUNCT
inlawrev-3479	1362	3	see	see	VERB
inlawrev-3479	1362	4	i	i	PRON
inlawrev-3479	1362	5	d.	d.	PROPN
inlawrev-3479	1362	6	455	455	NUM
inlawrev-3479	1362	7	.	.	PUNCT
inlawrev-3479	1363	1	see	see	VERB
inlawrev-3479	1363	2	i	i	PROPN
inlawrev-3479	1363	3	d	d	PROPN
inlawrev-3479	1363	4	;	;	PUNCT
inlawrev-3479	1363	5	see	see	VERB
inlawrev-3479	1363	6	also	also	ADV
inlawrev-3479	1363	7	ind	ind	PROPN
inlawrev-3479	1363	8	.	.	PUNCT
inlawrev-3479	1364	1	code	code	PROPN
inlawrev-3479	1364	2	§	§	PROPN
inlawrev-3479	1364	3	6	6	NUM
inlawrev-3479	1364	4	-	-	PUNCT
inlawrev-3479	1364	5	l.l-10	l.l-10	NUM
inlawrev-3479	1364	6	-	-	PUNCT
inlawrev-3479	1364	7	36.3(a	36.3(a	NUM
inlawrev-3479	1364	8	)	)	PUNCT
inlawrev-3479	1364	9	.	.	PUNCT
inlawrev-3479	1365	1	456	456	X
inlawrev-3479	1365	2	.	.	PUNCT
inlawrev-3479	1366	1	see	see	VERB
inlawrev-3479	1366	2	new	new	ADJ
inlawrev-3479	1366	3	castle	castle	PROPN
inlawrev-3479	1366	4	lodge	lodge	PROPN
inlawrev-3479	1366	5	no	no	PROPN
inlawrev-3479	1366	6	.	.	PROPN
inlawrev-3479	1366	7	147	147	NUM
inlawrev-3479	1366	8	,	,	PUNCT
inlawrev-3479	1366	9	loyal	loyal	ADJ
inlawrev-3479	1366	10	order	order	NOUN
inlawrev-3479	1366	11	ofmoose	ofmoose	PROPN
inlawrev-3479	1366	12	,	,	PUNCT
inlawrev-3479	1366	13	inc	inc	PROPN
inlawrev-3479	1366	14	.	.	PROPN
inlawrev-3479	1366	15	,	,	PUNCT
inlawrev-3479	1366	16	733	733	NUM
inlawrev-3479	1366	17	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1366	18	at	at	ADP
inlawrev-3479	1366	19	40	40	NUM
inlawrev-3479	1366	20	;	;	PUNCT
inlawrev-3479	1366	21	see	see	VERB
inlawrev-3479	1366	22	also	also	ADV
inlawrev-3479	1366	23	ind	ind	PROPN
inlawrev-3479	1366	24	.	.	PUNCT
inlawrev-3479	1367	1	code	code	PROPN
inlawrev-3479	1367	2	§	§	PROPN
inlawrev-3479	1367	3	6	6	NUM
inlawrev-3479	1367	4	-	-	PUNCT
inlawrev-3479	1367	5	l.l-10	l.l-10	NUM
inlawrev-3479	1367	6	-	-	PUNCT
inlawrev-3479	1367	7	36.3(a	36.3(a	NUM
inlawrev-3479	1367	8	)	)	PUNCT
inlawrev-3479	1367	9	.	.	PUNCT
inlawrev-3479	1368	1	457	457	NUM
inlawrev-3479	1368	2	.	.	PUNCT
inlawrev-3479	1369	1	see	see	VERB
inlawrev-3479	1369	2	new	new	ADJ
inlawrev-3479	1369	3	castle	castle	PROPN
inlawrev-3479	1369	4	lodge	lodge	PROPN
inlawrev-3479	1369	5	no	no	PROPN
inlawrev-3479	1369	6	.	.	PROPN
inlawrev-3479	1369	7	147	147	NUM
inlawrev-3479	1369	8	,	,	PUNCT
inlawrev-3479	1369	9	loyal	loyal	ADJ
inlawrev-3479	1369	10	order	order	NOUN
inlawrev-3479	1369	11	ofmoose	ofmoose	PROPN
inlawrev-3479	1369	12	,	,	PUNCT
inlawrev-3479	1369	13	inc	inc	PROPN
inlawrev-3479	1369	14	.	.	PROPN
inlawrev-3479	1369	15	,	,	PUNCT
inlawrev-3479	1369	16	733	733	NUM
inlawrev-3479	1369	17	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1369	18	at	at	ADP
inlawrev-3479	1369	19	40	40	NUM
inlawrev-3479	1369	20	.	.	PUNCT
inlawrev-3479	1370	1	458	458	NUM
inlawrev-3479	1370	2	.	.	PUNCT
inlawrev-3479	1371	1	see	see	VERB
inlawrev-3479	1371	2	i	i	PRON
inlawrev-3479	1371	3	d.	d.	PROPN
inlawrev-3479	1371	4	459	459	NUM
inlawrev-3479	1371	5	.	.	PUNCT
inlawrev-3479	1372	1	see	see	VERB
inlawrev-3479	1372	2	i	i	PRON
inlawrev-3479	1372	3	d.	d.	PROPN
inlawrev-3479	1372	4	460	460	NUM
inlawrev-3479	1372	5	.	.	PUNCT
inlawrev-3479	1373	1	733	733	NUM
inlawrev-3479	1373	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1373	3	40	40	NUM
inlawrev-3479	1373	4	(	(	PUNCT
inlawrev-3479	1373	5	ind	ind	NOUN
inlawrev-3479	1373	6	.	.	PUNCT
inlawrev-3479	1373	7	tax	tax	NOUN
inlawrev-3479	1373	8	ct	ct	PROPN
inlawrev-3479	1373	9	2000	2000	NUM
inlawrev-3479	1373	10	)	)	PUNCT
inlawrev-3479	1373	11	.	.	PUNCT
inlawrev-3479	1374	1	461	461	NUM
inlawrev-3479	1374	2	.	.	PUNCT
inlawrev-3479	1375	1	see	see	VERB
inlawrev-3479	1375	2	i	i	PRON
inlawrev-3479	1375	3	d.	d.	PROPN
inlawrev-3479	1375	4	at	at	ADP
inlawrev-3479	1375	5	42	42	NUM
inlawrev-3479	1375	6	.	.	PUNCT
inlawrev-3479	1376	1	462	462	NUM
inlawrev-3479	1376	2	.	.	PUNCT
inlawrev-3479	1377	1	see	see	VERB
inlawrev-3479	1377	2	i	i	PRON
inlawrev-3479	1377	3	d.	d.	PROPN
inlawrev-3479	1377	4	as	as	ADP
inlawrev-3479	1377	5	in	in	ADP
inlawrev-3479	1377	6	plainfield	plainfield	PROPN
inlawrev-3479	1377	7	elks	elks	PROPN
inlawrev-3479	1377	8	lodge	lodge	PROPN
inlawrev-3479	1377	9	no	no	NOUN
inlawrev-3479	1377	10	.	.	PUNCT
inlawrev-3479	1378	1	2186	2186	NUM
inlawrev-3479	1378	2	,	,	PUNCT
inlawrev-3479	1378	3	the	the	DET
inlawrev-3479	1378	4	tax	tax	NOUN
inlawrev-3479	1378	5	court	court	NOUN
inlawrev-3479	1378	6	indicated	indicate	VERB
inlawrev-3479	1378	7	that	that	SCONJ
inlawrev-3479	1378	8	the	the	DET
inlawrev-3479	1378	9	requirements	requirement	NOUN
inlawrev-3479	1378	10	of	of	ADP
inlawrev-3479	1378	11	section	section	NOUN
inlawrev-3479	1378	12	6	6	NUM
inlawrev-3479	1378	13	-	-	PUNCT
inlawrev-3479	1378	14	l.l-10	l.l-10	NUM
inlawrev-3479	1378	15	-	-	PUNCT
inlawrev-3479	1378	16	36.3(a	36.3(a	NUM
inlawrev-3479	1378	17	)	)	PUNCT
inlawrev-3479	1378	18	are	be	AUX
inlawrev-3479	1378	19	strictly	strictly	ADV
inlawrev-3479	1378	20	construed	construe	VERB
inlawrev-3479	1378	21	against	against	ADP
inlawrev-3479	1378	22	the	the	DET
inlawrev-3479	1378	23	taxpayer	taxpayer	NOUN
inlawrev-3479	1378	24	and	and	CCONJ
inlawrev-3479	1378	25	again	again	ADV
inlawrev-3479	1378	26	cautioned	caution	VERB
inlawrev-3479	1378	27	that	that	SCONJ
inlawrev-3479	1378	28	the	the	DET
inlawrev-3479	1378	29	provision	provision	NOUN
inlawrev-3479	1378	30	was	be	AUX
inlawrev-3479	1378	31	not	not	PART
inlawrev-3479	1378	32	to	to	PART
inlawrev-3479	1378	33	be	be	AUX
inlawrev-3479	1378	34	construed	construe	VERB
inlawrev-3479	1378	35	so	so	ADV
inlawrev-3479	1378	36	narrowly	narrowly	ADV
inlawrev-3479	1378	37	that	that	SCONJ
inlawrev-3479	1378	38	the	the	DET
inlawrev-3479	1378	39	legislature	legislature	NOUN
inlawrev-3479	1378	40	's	's	PART
inlawrev-3479	1378	41	purpose	purpose	NOUN
inlawrev-3479	1378	42	in	in	ADP
inlawrev-3479	1378	43	enacting	enact	VERB
inlawrev-3479	1378	44	it	it	PRON
inlawrev-3479	1378	45	is	be	AUX
inlawrev-3479	1378	46	defeated	defeat	VERB
inlawrev-3479	1378	47	or	or	CCONJ
inlawrev-3479	1378	48	frustrated	frustrate	VERB
inlawrev-3479	1378	49	.	.	PUNCT
inlawrev-3479	1379	1	see	see	VERB
inlawrev-3479	1379	2	i	i	PRON
inlawrev-3479	1379	3	d.	d.	PROPN
inlawrev-3479	1379	4	at	at	ADP
inlawrev-3479	1379	5	43	43	NUM
inlawrev-3479	1379	6	.	.	PUNCT
inlawrev-3479	1380	1	463	463	NUM
inlawrev-3479	1380	2	.	.	PUNCT
inlawrev-3479	1381	1	see	see	VERB
inlawrev-3479	1381	2	i	i	PRON
inlawrev-3479	1381	3	d.	d.	PROPN
inlawrev-3479	1381	4	at	at	ADP
inlawrev-3479	1381	5	44	44	NUM
inlawrev-3479	1381	6	.	.	PUNCT
inlawrev-3479	1381	7	1	1	NUM
inlawrev-3479	1381	8	044	044	NUM
inlawrev-3479	1381	9	indiana	indiana	PROPN
inlawrev-3479	1381	10	law	law	PROPN
inlawrev-3479	1381	11	review	review	NOUN
inlawrev-3479	1382	1	[	[	X
inlawrev-3479	1382	2	vol	vol	NOUN
inlawrev-3479	1382	3	.	.	PUNCT
inlawrev-3479	1383	1	34	34	NUM
inlawrev-3479	1383	2	:	:	SYM
inlawrev-3479	1383	3	1	1	NUM
inlawrev-3479	1383	4	003	003	NUM
inlawrev-3479	1383	5	that	that	SCONJ
inlawrev-3479	1383	6	people	people	NOUN
inlawrev-3479	1383	7	ofvarious	ofvarious	ADJ
inlawrev-3479	1383	8	faiths	faith	NOUN
inlawrev-3479	1383	9	often	often	ADV
inlawrev-3479	1383	10	worshiped	worship	VERB
inlawrev-3479	1383	11	there	there	ADV
inlawrev-3479	1383	12	.	.	PUNCT
inlawrev-3479	1384	1	464	464	NUM
inlawrev-3479	1384	2	it	it	PRON
inlawrev-3479	1384	3	further	far	ADV
inlawrev-3479	1384	4	observed	observe	VERB
inlawrev-3479	1384	5	that	that	SCONJ
inlawrev-3479	1384	6	for	for	ADP
inlawrev-3479	1384	7	several	several	ADJ
inlawrev-3479	1384	8	years	year	NOUN
inlawrev-3479	1384	9	the	the	DET
inlawrev-3479	1384	10	isbtc	isbtc	NOUN
inlawrev-3479	1384	11	granted	grant	VERB
inlawrev-3479	1384	12	the	the	DET
inlawrev-3479	1384	13	taxpayer	taxpayer	NOUN
inlawrev-3479	1384	14	a	a	DET
inlawrev-3479	1384	15	property	property	NOUN
inlawrev-3479	1384	16	tax	tax	NOUN
inlawrev-3479	1384	17	exemption.465	exemption.465	ADV
inlawrev-3479	1384	18	however	however	ADV
inlawrev-3479	1384	19	,	,	PUNCT
inlawrev-3479	1384	20	in	in	ADP
inlawrev-3479	1384	21	its	its	PRON
inlawrev-3479	1384	22	final	final	ADJ
inlawrev-3479	1384	23	determination	determination	NOUN
inlawrev-3479	1384	24	,	,	PUNCT
inlawrev-3479	1384	25	the	the	DET
inlawrev-3479	1384	26	isbtc	isbtc	NOUN
inlawrev-3479	1384	27	denied	deny	VERB
inlawrev-3479	1384	28	the	the	DET
inlawrev-3479	1384	29	taxpayer	taxpayer	NOUN
inlawrev-3479	1384	30	a	a	DET
inlawrev-3479	1384	31	property	property	NOUN
inlawrev-3479	1384	32	tax	tax	NOUN
inlawrev-3479	1384	33	exemption	exemption	NOUN
inlawrev-3479	1384	34	.	.	PUNCT
inlawrev-3479	1385	1	466	466	NUM
inlawrev-3479	1385	2	the	the	DET
inlawrev-3479	1385	3	court	court	NOUN
inlawrev-3479	1385	4	indicated	indicate	VERB
inlawrev-3479	1385	5	that	that	SCONJ
inlawrev-3479	1385	6	the	the	DET
inlawrev-3479	1385	7	pivotal	pivotal	ADJ
inlawrev-3479	1385	8	inquiry	inquiry	NOUN
inlawrev-3479	1385	9	was	be	AUX
inlawrev-3479	1385	10	whether	whether	SCONJ
inlawrev-3479	1385	11	the	the	DET
inlawrev-3479	1385	12	use	use	NOUN
inlawrev-3479	1385	13	of	of	ADP
inlawrev-3479	1385	14	the	the	DET
inlawrev-3479	1385	15	property	property	NOUN
inlawrev-3479	1385	16	furthered	further	VERB
inlawrev-3479	1385	17	exempt	exempt	ADJ
inlawrev-3479	1385	18	purposes	purpose	NOUN
inlawrev-3479	1385	19	.	.	PUNCT
inlawrev-3479	1386	1	467	467	NUM
inlawrev-3479	1386	2	section	section	NOUN
inlawrev-3479	1386	3	6	6	NUM
inlawrev-3479	1386	4	-	-	SYM
inlawrev-3479	1386	5	1.1	1.1	NUM
inlawrev-3479	1386	6	-	-	SYM
inlawrev-3479	1386	7	1	1	NUM
inlawrev-3479	1386	8	0	0	NUM
inlawrev-3479	1386	9	-	-	SYM
inlawrev-3479	1386	10	36.3(b)(2	36.3(b)(2	NUM
inlawrev-3479	1386	11	)	)	PUNCT
inlawrev-3479	1386	12	of	of	ADP
inlawrev-3479	1386	13	the	the	DET
inlawrev-3479	1386	14	indiana	indiana	PROPN
inlawrev-3479	1386	15	code	code	PROPN
inlawrev-3479	1386	16	states	state	VERB
inlawrev-3479	1386	17	that	that	SCONJ
inlawrev-3479	1386	18	"	"	PUNCT
inlawrev-3479	1386	19	if	if	SCONJ
inlawrev-3479	1386	20	property	property	NOUN
inlawrev-3479	1386	21	is	be	AUX
inlawrev-3479	1386	22	predominately	predominately	ADV
inlawrev-3479	1386	23	used	use	VERB
inlawrev-3479	1386	24	for	for	ADP
inlawrev-3479	1386	25	religious	religious	ADJ
inlawrev-3479	1386	26	or	or	CCONJ
inlawrev-3479	1386	27	charitable	charitable	ADJ
inlawrev-3479	1386	28	purposes	purpose	NOUN
inlawrev-3479	1386	29	by	by	ADP
inlawrev-3479	1386	30	a	a	DET
inlawrev-3479	1386	31	church	church	NOUN
inlawrev-3479	1386	32	or	or	CCONJ
inlawrev-3479	1386	33	religious	religious	ADJ
inlawrev-3479	1386	34	society	society	NOUN
inlawrev-3479	1386	35	,	,	PUNCT
inlawrev-3479	1386	36	then	then	ADV
inlawrev-3479	1386	37	it	it	PRON
inlawrev-3479	1386	38	is	be	AUX
inlawrev-3479	1386	39	completely	completely	ADV
inlawrev-3479	1386	40	exempt	exempt	ADJ
inlawrev-3479	1386	41	from	from	ADP
inlawrev-3479	1386	42	taxation	taxation	NOUN
inlawrev-3479	1386	43	.	.	PUNCT
inlawrev-3479	1386	44	"	"	PUNCT
inlawrev-3479	1387	1	468	468	NUM
inlawrev-3479	1387	2	the	the	DET
inlawrev-3479	1387	3	isbtc	isbtc	NOUN
inlawrev-3479	1387	4	found	find	VERB
inlawrev-3479	1387	5	the	the	DET
inlawrev-3479	1387	6	taxpayer	taxpayer	NOUN
inlawrev-3479	1387	7	's	's	PART
inlawrev-3479	1387	8	evidence	evidence	NOUN
inlawrev-3479	1387	9	of	of	ADP
inlawrev-3479	1387	10	comparable	comparable	ADJ
inlawrev-3479	1387	11	properties	property	NOUN
inlawrev-3479	1387	12	irrelevant	irrelevant	ADJ
inlawrev-3479	1387	13	to	to	ADP
inlawrev-3479	1387	14	the	the	DET
inlawrev-3479	1387	15	taxpayer	taxpayer	NOUN
inlawrev-3479	1387	16	's	's	PART
inlawrev-3479	1387	17	case	case	NOUN
inlawrev-3479	1387	18	and	and	CCONJ
inlawrev-3479	1387	19	failed	fail	VERB
inlawrev-3479	1387	20	to	to	PART
inlawrev-3479	1387	21	consider	consider	VERB
inlawrev-3479	1387	22	it	it	PRON
inlawrev-3479	1387	23	an	an	DET
inlawrev-3479	1387	24	abuse	abuse	NOUN
inlawrev-3479	1387	25	ofdiscretion	ofdiscretion	NOUN
inlawrev-3479	1387	26	.	.	PUNCT
inlawrev-3479	1388	1	469	469	NUM
inlawrev-3479	1388	2	in	in	ADP
inlawrev-3479	1388	3	so	so	ADV
inlawrev-3479	1388	4	holding	holding	NOUN
inlawrev-3479	1388	5	,	,	PUNCT
inlawrev-3479	1388	6	the	the	DET
inlawrev-3479	1388	7	court	court	NOUN
inlawrev-3479	1388	8	looked	look	VERB
inlawrev-3479	1388	9	to	to	ADP
inlawrev-3479	1388	10	its	its	PRON
inlawrev-3479	1388	11	previous	previous	ADJ
inlawrev-3479	1388	12	ruling	ruling	NOUN
inlawrev-3479	1388	13	in	in	ADP
inlawrev-3479	1388	14	foursquare	foursquare	NOUN
inlawrev-3479	1388	15	tabernacle	tabernacle	NOUN
inlawrev-3479	1388	16	church	church	NOUN
inlawrev-3479	1388	17	of	of	ADP
inlawrev-3479	1388	18	god	god	PROPN
inlawrev-3479	1388	19	in	in	ADP
inlawrev-3479	1388	20	christ	christ	PROPN
inlawrev-3479	1388	21	v.	v.	PROPN
inlawrev-3479	1388	22	state	state	PROPN
inlawrev-3479	1388	23	board	board	PROPN
inlawrev-3479	1388	24	of	of	ADP
inlawrev-3479	1388	25	tax	tax	NOUN
inlawrev-3479	1388	26	commissioners	commissioner	NOUN
inlawrev-3479	1388	27	,	,	PUNCT
inlawrev-3479	1388	28	™	™	ADJ
inlawrev-3479	1388	29	where	where	SCONJ
inlawrev-3479	1388	30	it	it	PRON
inlawrev-3479	1388	31	determined	determine	VERB
inlawrev-3479	1388	32	that	that	SCONJ
inlawrev-3479	1388	33	"	"	PUNCT
inlawrev-3479	1388	34	the	the	DET
inlawrev-3479	1388	35	rationale	rationale	NOUN
inlawrev-3479	1388	36	behind	behind	ADP
inlawrev-3479	1388	37	the	the	DET
inlawrev-3479	1388	38	charitable	charitable	ADJ
inlawrev-3479	1388	39	purpose	purpose	NOUN
inlawrev-3479	1388	40	exemption	exemption	NOUN
inlawrev-3479	1388	41	was	be	AUX
inlawrev-3479	1388	42	that	that	SCONJ
inlawrev-3479	1388	43	a	a	DET
inlawrev-3479	1388	44	present	present	ADJ
inlawrev-3479	1388	45	benefit	benefit	NOUN
inlawrev-3479	1388	46	to	to	ADP
inlawrev-3479	1388	47	the	the	DET
inlawrev-3479	1388	48	general	general	ADJ
inlawrev-3479	1388	49	public	public	NOUN
inlawrev-3479	1388	50	exists	exist	VERB
inlawrev-3479	1388	51	from	from	ADP
inlawrev-3479	1388	52	the	the	DET
inlawrev-3479	1388	53	operation	operation	NOUN
inlawrev-3479	1388	54	ofthe	ofthe	ADJ
inlawrev-3479	1388	55	charitable	charitable	ADJ
inlawrev-3479	1388	56	institution	institution	NOUN
inlawrev-3479	1388	57	sufficient	sufficient	ADJ
inlawrev-3479	1388	58	tojustify	tojustify	VERB
inlawrev-3479	1388	59	the	the	DET
inlawrev-3479	1388	60	loss	loss	NOUN
inlawrev-3479	1388	61	oftax	oftax	NOUN
inlawrev-3479	1388	62	revenue	revenue	NOUN
inlawrev-3479	1388	63	.	.	PUNCT
inlawrev-3479	1388	64	"	"	PUNCT
inlawrev-3479	1389	1	471	471	NUM
inlawrev-3479	1389	2	the	the	DET
inlawrev-3479	1389	3	tax	tax	NOUN
inlawrev-3479	1389	4	court	court	NOUN
inlawrev-3479	1389	5	observed	observe	VERB
inlawrev-3479	1389	6	that	that	SCONJ
inlawrev-3479	1389	7	the	the	DET
inlawrev-3479	1389	8	alte	alte	PROPN
inlawrev-3479	1389	9	salem	salem	PROPN
inlawrev-3479	1389	10	kirche	kirche	PROPN
inlawrev-3479	1389	11	church	church	PROPN
inlawrev-3479	1389	12	was	be	AUX
inlawrev-3479	1389	13	available	available	ADJ
inlawrev-3479	1389	14	twenty	twenty	NUM
inlawrev-3479	1389	15	-	-	PUNCT
inlawrev-3479	1389	16	four	four	NUM
inlawrev-3479	1389	17	hours	hour	NOUN
inlawrev-3479	1389	18	a	a	DET
inlawrev-3479	1389	19	day	day	NOUN
inlawrev-3479	1389	20	,	,	PUNCT
inlawrev-3479	1389	21	seven	seven	NUM
inlawrev-3479	1389	22	days	day	NOUN
inlawrev-3479	1389	23	a	a	DET
inlawrev-3479	1389	24	week	week	NOUN
inlawrev-3479	1389	25	for	for	ADP
inlawrev-3479	1389	26	prayer	prayer	NOUN
inlawrev-3479	1389	27	,	,	PUNCT
inlawrev-3479	1389	28	meditation	meditation	NOUN
inlawrev-3479	1389	29	or	or	CCONJ
inlawrev-3479	1389	30	other	other	ADJ
inlawrev-3479	1389	31	religious	religious	ADJ
inlawrev-3479	1389	32	purposes	purpose	NOUN
inlawrev-3479	1389	33	and	and	CCONJ
inlawrev-3479	1389	34	also	also	ADV
inlawrev-3479	1389	35	considered	consider	VERB
inlawrev-3479	1389	36	the	the	DET
inlawrev-3479	1389	37	educational	educational	ADJ
inlawrev-3479	1389	38	and	and	CCONJ
inlawrev-3479	1389	39	religious	religious	ADJ
inlawrev-3479	1389	40	uses	use	VERB
inlawrev-3479	1389	41	ofthe	ofthe	ADJ
inlawrev-3479	1389	42	property	property	NOUN
inlawrev-3479	1389	43	.	.	PUNCT
inlawrev-3479	1390	1	472	472	NUM
inlawrev-3479	1390	2	the	the	DET
inlawrev-3479	1390	3	court	court	NOUN
inlawrev-3479	1390	4	held	hold	VERB
inlawrev-3479	1390	5	that	that	SCONJ
inlawrev-3479	1390	6	the	the	DET
inlawrev-3479	1390	7	taxpayer	taxpayer	NOUN
inlawrev-3479	1390	8	's	's	PART
inlawrev-3479	1390	9	church	church	NOUN
inlawrev-3479	1390	10	building	building	NOUN
inlawrev-3479	1390	11	was	be	AUX
inlawrev-3479	1390	12	entitled	entitle	VERB
inlawrev-3479	1390	13	to	to	ADP
inlawrev-3479	1390	14	the	the	DET
inlawrev-3479	1390	15	property	property	NOUN
inlawrev-3479	1390	16	tax	tax	NOUN
inlawrev-3479	1390	17	exemption.473	exemption.473	NOUN
inlawrev-3479	1390	18	in	in	ADP
inlawrev-3479	1390	19	addition	addition	NOUN
inlawrev-3479	1390	20	to	to	ADP
inlawrev-3479	1390	21	the	the	DET
inlawrev-3479	1390	22	church	church	NOUN
inlawrev-3479	1390	23	building	building	NOUN
inlawrev-3479	1390	24	,	,	PUNCT
inlawrev-3479	1390	25	the	the	DET
inlawrev-3479	1390	26	taxpayer	taxpayer	NOUN
inlawrev-3479	1390	27	owned	own	VERB
inlawrev-3479	1390	28	a	a	DET
inlawrev-3479	1390	29	mobile	mobile	ADJ
inlawrev-3479	1390	30	home	home	NOUN
inlawrev-3479	1390	31	and	and	CCONJ
inlawrev-3479	1390	32	bam	bam	NOUN
inlawrev-3479	1390	33	,	,	PUNCT
inlawrev-3479	1390	34	which	which	PRON
inlawrev-3479	1390	35	were	be	AUX
inlawrev-3479	1390	36	also	also	ADV
inlawrev-3479	1390	37	denied	deny	VERB
inlawrev-3479	1390	38	exemptions	exemption	NOUN
inlawrev-3479	1390	39	by	by	ADP
inlawrev-3479	1390	40	the	the	DET
inlawrev-3479	1390	41	isbtc	isbtc	NOUN
inlawrev-3479	1390	42	.	.	PUNCT
inlawrev-3479	1391	1	the	the	DET
inlawrev-3479	1391	2	tax	tax	NOUN
inlawrev-3479	1391	3	court	court	NOUN
inlawrev-3479	1391	4	indicated	indicate	VERB
inlawrev-3479	1391	5	that	that	SCONJ
inlawrev-3479	1391	6	"	"	PUNCT
inlawrev-3479	1391	7	property	property	NOUN
inlawrev-3479	1391	8	must	must	AUX
inlawrev-3479	1391	9	be	be	AUX
inlawrev-3479	1391	10	reasonably	reasonably	ADV
inlawrev-3479	1391	11	necessary	necessary	ADJ
inlawrev-3479	1391	12	for	for	ADP
inlawrev-3479	1391	13	the	the	DET
inlawrev-3479	1391	14	maintenance	maintenance	NOUN
inlawrev-3479	1391	15	of	of	ADP
inlawrev-3479	1391	16	,	,	PUNCT
inlawrev-3479	1391	17	and	and	CCONJ
inlawrev-3479	1391	18	notjust	notjust	ADV
inlawrev-3479	1391	19	related	relate	VERB
inlawrev-3479	1391	20	to	to	ADP
inlawrev-3479	1391	21	,	,	PUNCT
inlawrev-3479	1391	22	the	the	DET
inlawrev-3479	1391	23	exempt	exempt	ADJ
inlawrev-3479	1391	24	purposes	purpose	NOUN
inlawrev-3479	1391	25	of	of	ADP
inlawrev-3479	1391	26	the	the	DET
inlawrev-3479	1391	27	charitable	charitable	ADJ
inlawrev-3479	1391	28	organization	organization	NOUN
inlawrev-3479	1391	29	.	.	PUNCT
inlawrev-3479	1391	30	"	"	PUNCT
inlawrev-3479	1392	1	474	474	NUM
inlawrev-3479	1392	2	the	the	DET
inlawrev-3479	1392	3	court	court	NOUN
inlawrev-3479	1392	4	determined	determine	VERB
inlawrev-3479	1392	5	that	that	SCONJ
inlawrev-3479	1392	6	the	the	DET
inlawrev-3479	1392	7	use	use	NOUN
inlawrev-3479	1392	8	ofthe	ofthe	NOUN
inlawrev-3479	1392	9	barn	barn	NOUN
inlawrev-3479	1392	10	for	for	ADP
inlawrev-3479	1392	11	storage	storage	NOUN
inlawrev-3479	1392	12	and	and	CCONJ
inlawrev-3479	1392	13	uses	use	VERB
inlawrev-3479	1392	14	ofthe	ofthe	PRON
inlawrev-3479	1392	15	mobile	mobile	ADJ
inlawrev-3479	1392	16	home	home	NOUN
inlawrev-3479	1392	17	were	be	AUX
inlawrev-3479	1392	18	reasonably	reasonably	ADV
inlawrev-3479	1392	19	necessary	necessary	ADJ
inlawrev-3479	1392	20	to	to	ADP
inlawrev-3479	1392	21	the	the	DET
inlawrev-3479	1392	22	maintenance	maintenance	NOUN
inlawrev-3479	1392	23	of	of	ADP
inlawrev-3479	1392	24	the	the	DET
inlawrev-3479	1392	25	church	church	NOUN
inlawrev-3479	1392	26	,	,	PUNCT
inlawrev-3479	1392	27	and	and	CCONJ
inlawrev-3479	1392	28	thus	thus	ADV
inlawrev-3479	1392	29	,	,	PUNCT
inlawrev-3479	1392	30	should	should	AUX
inlawrev-3479	1392	31	have	have	AUX
inlawrev-3479	1392	32	been	be	AUX
inlawrev-3479	1392	33	allowed	allow	VERB
inlawrev-3479	1392	34	property	property	NOUN
inlawrev-3479	1392	35	tax	tax	NOUN
inlawrev-3479	1392	36	exemptions	exemption	NOUN
inlawrev-3479	1392	37	as	as	ADV
inlawrev-3479	1392	38	well	well	ADV
inlawrev-3479	1392	39	.	.	PUNCT
inlawrev-3479	1393	1	475	475	NUM
inlawrev-3479	1393	2	in	in	ADP
inlawrev-3479	1393	3	summary	summary	NOUN
inlawrev-3479	1393	4	,	,	PUNCT
inlawrev-3479	1393	5	the	the	DET
inlawrev-3479	1393	6	tax	tax	NOUN
inlawrev-3479	1393	7	court	court	NOUN
inlawrev-3479	1393	8	found	find	VERB
inlawrev-3479	1393	9	that	that	SCONJ
inlawrev-3479	1393	10	the	the	DET
inlawrev-3479	1393	11	taxpayer	taxpayer	NOUN
inlawrev-3479	1393	12	"	"	PUNCT
inlawrev-3479	1393	13	used	use	VERB
inlawrev-3479	1393	14	its	its	PRON
inlawrev-3479	1393	15	property	property	NOUN
inlawrev-3479	1393	16	464	464	NUM
inlawrev-3479	1393	17	.	.	PUNCT
inlawrev-3479	1394	1	see	see	VERB
inlawrev-3479	1394	2	i	i	PRON
inlawrev-3479	1394	3	d.	d.	PROPN
inlawrev-3479	1394	4	at	at	ADP
inlawrev-3479	1394	5	42	42	NUM
inlawrev-3479	1394	6	.	.	PUNCT
inlawrev-3479	1395	1	465	465	NUM
inlawrev-3479	1395	2	.	.	PUNCT
inlawrev-3479	1396	1	see	see	VERB
inlawrev-3479	1396	2	i	i	PRON
inlawrev-3479	1396	3	d.	d.	PROPN
inlawrev-3479	1396	4	466	466	NUM
inlawrev-3479	1396	5	.	.	PUNCT
inlawrev-3479	1397	1	see	see	VERB
inlawrev-3479	1397	2	i	i	PRON
inlawrev-3479	1397	3	d.	d.	PROPN
inlawrev-3479	1397	4	in	in	ADP
inlawrev-3479	1397	5	a	a	DET
inlawrev-3479	1397	6	prior	prior	ADJ
inlawrev-3479	1397	7	review	review	NOUN
inlawrev-3479	1397	8	of	of	ADP
inlawrev-3479	1397	9	the	the	DET
inlawrev-3479	1397	10	case	case	NOUN
inlawrev-3479	1397	11	,	,	PUNCT
inlawrev-3479	1397	12	the	the	DET
inlawrev-3479	1397	13	tax	tax	NOUN
inlawrev-3479	1397	14	court	court	NOUN
inlawrev-3479	1397	15	found	find	VERB
inlawrev-3479	1397	16	that	that	SCONJ
inlawrev-3479	1397	17	the	the	DET
inlawrev-3479	1397	18	isbtc	isbtc	NOUN
inlawrev-3479	1397	19	failed	fail	VERB
inlawrev-3479	1397	20	to	to	PART
inlawrev-3479	1397	21	consider	consider	VERB
inlawrev-3479	1397	22	all	all	DET
inlawrev-3479	1397	23	the	the	DET
inlawrev-3479	1397	24	evidence	evidence	NOUN
inlawrev-3479	1397	25	presented	present	VERB
inlawrev-3479	1397	26	and	and	CCONJ
inlawrev-3479	1397	27	remanded	remand	VERB
inlawrev-3479	1397	28	the	the	DET
inlawrev-3479	1397	29	case	case	NOUN
inlawrev-3479	1397	30	for	for	ADP
inlawrev-3479	1397	31	further	further	ADJ
inlawrev-3479	1397	32	consideration	consideration	NOUN
inlawrev-3479	1397	33	.	.	PUNCT
inlawrev-3479	1398	1	following	follow	VERB
inlawrev-3479	1398	2	the	the	DET
inlawrev-3479	1398	3	remand	remand	NOUN
inlawrev-3479	1398	4	,	,	PUNCT
inlawrev-3479	1398	5	the	the	DET
inlawrev-3479	1398	6	isbtc	isbtc	NOUN
inlawrev-3479	1398	7	issued	issue	VERB
inlawrev-3479	1398	8	its	its	PRON
inlawrev-3479	1398	9	final	final	ADJ
inlawrev-3479	1398	10	determination	determination	NOUN
inlawrev-3479	1398	11	affirming	affirm	VERB
inlawrev-3479	1398	12	the	the	DET
inlawrev-3479	1398	13	isbtc	isbtc	NOUN
inlawrev-3479	1398	14	's	's	PART
inlawrev-3479	1398	15	earlier	early	ADJ
inlawrev-3479	1398	16	decision	decision	NOUN
inlawrev-3479	1398	17	to	to	PART
inlawrev-3479	1398	18	deny	deny	VERB
inlawrev-3479	1398	19	the	the	DET
inlawrev-3479	1398	20	exemption	exemption	NOUN
inlawrev-3479	1398	21	.	.	PUNCT
inlawrev-3479	1399	1	see	see	VERB
inlawrev-3479	1399	2	i	i	PRON
inlawrev-3479	1399	3	d.	d.	PROPN
inlawrev-3479	1399	4	467	467	PROPN
inlawrev-3479	1399	5	.	.	PUNCT
inlawrev-3479	1400	1	see	see	VERB
inlawrev-3479	1400	2	i	i	PRON
inlawrev-3479	1400	3	d.	d.	PROPN
inlawrev-3479	1400	4	at	at	ADP
inlawrev-3479	1400	5	43	43	NUM
inlawrev-3479	1400	6	.	.	PUNCT
inlawrev-3479	1401	1	468	468	NUM
inlawrev-3479	1401	2	.	.	PUNCT
inlawrev-3479	1402	1	i	i	PRON
inlawrev-3479	1402	2	d.	d.	PROPN
inlawrev-3479	1402	3	469	469	NUM
inlawrev-3479	1402	4	.	.	PUNCT
inlawrev-3479	1403	1	see	see	VERB
inlawrev-3479	1403	2	i	i	PRON
inlawrev-3479	1403	3	d.	d.	PROPN
inlawrev-3479	1403	4	470	470	NUM
inlawrev-3479	1403	5	.	.	PUNCT
inlawrev-3479	1404	1	550	550	NUM
inlawrev-3479	1404	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1404	3	850	850	NUM
inlawrev-3479	1404	4	,	,	PUNCT
inlawrev-3479	1404	5	854	854	NUM
inlawrev-3479	1404	6	(	(	PUNCT
inlawrev-3479	1404	7	ind	ind	NOUN
inlawrev-3479	1404	8	.	.	PUNCT
inlawrev-3479	1405	1	tax	tax	PROPN
inlawrev-3479	1405	2	ct	ct	PROPN
inlawrev-3479	1405	3	.	.	PROPN
inlawrev-3479	1405	4	1990	1990	NUM
inlawrev-3479	1405	5	)	)	PUNCT
inlawrev-3479	1405	6	.	.	PUNCT
inlawrev-3479	1406	1	471	471	NUM
inlawrev-3479	1406	2	.	.	PUNCT
inlawrev-3479	1407	1	alte	alte	PROPN
inlawrev-3479	1407	2	salems	salems	PROPN
inlawrev-3479	1407	3	kirche	kirche	PROPN
inlawrev-3479	1407	4	,	,	PUNCT
inlawrev-3479	1407	5	inc	inc	PROPN
inlawrev-3479	1407	6	.	.	PROPN
inlawrev-3479	1407	7	,	,	PUNCT
inlawrev-3479	1407	8	733	733	NUM
inlawrev-3479	1407	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1407	10	at	at	ADP
inlawrev-3479	1407	11	44	44	NUM
inlawrev-3479	1407	12	(	(	PUNCT
inlawrev-3479	1407	13	citing	cite	VERB
inlawrev-3479	1407	14	foursquare	foursquare	NOUN
inlawrev-3479	1407	15	tabernacle	tabernacle	NOUN
inlawrev-3479	1407	16	church	church	NOUN
inlawrev-3479	1407	17	of	of	ADP
inlawrev-3479	1407	18	god	god	PROPN
inlawrev-3479	1407	19	in	in	ADP
inlawrev-3479	1407	20	christ	christ	PROPN
inlawrev-3479	1407	21	,	,	PUNCT
inlawrev-3479	1407	22	550	550	NUM
inlawrev-3479	1407	23	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1407	24	at	at	ADP
inlawrev-3479	1407	25	854	854	NUM
inlawrev-3479	1407	26	)	)	PUNCT
inlawrev-3479	1407	27	.	.	PUNCT
inlawrev-3479	1408	1	472	472	NUM
inlawrev-3479	1408	2	.	.	PUNCT
inlawrev-3479	1409	1	see	see	VERB
inlawrev-3479	1409	2	i	i	PRON
inlawrev-3479	1409	3	d.	d.	PROPN
inlawrev-3479	1409	4	473	473	NUM
inlawrev-3479	1409	5	.	.	PUNCT
inlawrev-3479	1410	1	see	see	VERB
inlawrev-3479	1410	2	i	i	PROPN
inlawrev-3479	1410	3	d.	d.	PROPN
inlawrev-3479	1410	4	474	474	NUM
inlawrev-3479	1410	5	.	.	PUNCT
inlawrev-3479	1411	1	i	i	PRON
inlawrev-3479	1411	2	d.	d.	PROPN
inlawrev-3479	1411	3	(	(	PUNCT
inlawrev-3479	1411	4	citing	cite	VERB
inlawrev-3479	1411	5	st	st	PROPN
inlawrev-3479	1411	6	.	.	PROPN
inlawrev-3479	1411	7	mary	mary	PROPN
inlawrev-3479	1411	8	's	's	PART
inlawrev-3479	1411	9	med	med	PROPN
inlawrev-3479	1411	10	.	.	PUNCT
inlawrev-3479	1411	11	ctr	ctr	PROPN
inlawrev-3479	1411	12	.	.	PUNCT
inlawrev-3479	1412	1	v.	v.	ADP
inlawrev-3479	1412	2	state	state	PROPN
inlawrev-3479	1412	3	bd	bd	PROPN
inlawrev-3479	1412	4	.	.	PROPN
inlawrev-3479	1412	5	oftax	oftax	PROPN
inlawrev-3479	1412	6	comm'rs	comm'rs	PROPN
inlawrev-3479	1412	7	,	,	PUNCT
inlawrev-3479	1412	8	534	534	NUM
inlawrev-3479	1412	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1412	10	277	277	NUM
inlawrev-3479	1412	11	,	,	PUNCT
inlawrev-3479	1412	12	279	279	NUM
inlawrev-3479	1412	13	(	(	PUNCT
inlawrev-3479	1412	14	ind	ind	NOUN
inlawrev-3479	1412	15	.	.	PUNCT
inlawrev-3479	1413	1	tax	tax	PROPN
inlawrev-3479	1413	2	ct	ct	PROPN
inlawrev-3479	1413	3	.	.	PROPN
inlawrev-3479	1413	4	1989	1989	NUM
inlawrev-3479	1413	5	)	)	PUNCT
inlawrev-3479	1414	1	affd	affd	PROPN
inlawrev-3479	1414	2	,	,	PUNCT
inlawrev-3479	1414	3	571	571	NUM
inlawrev-3479	1414	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1414	5	1247	1247	NUM
inlawrev-3479	1414	6	,	,	PUNCT
inlawrev-3479	1414	7	1249	1249	NUM
inlawrev-3479	1414	8	(	(	PUNCT
inlawrev-3479	1414	9	ind	ind	NOUN
inlawrev-3479	1414	10	.	.	PROPN
inlawrev-3479	1414	11	1991	1991	NUM
inlawrev-3479	1414	12	)	)	PUNCT
inlawrev-3479	1414	13	)	)	PUNCT
inlawrev-3479	1414	14	.	.	PUNCT
inlawrev-3479	1415	1	475	475	NUM
inlawrev-3479	1415	2	.	.	PUNCT
inlawrev-3479	1415	3	see	see	VERB
inlawrev-3479	1415	4	i	i	PRON
inlawrev-3479	1415	5	d.	d.	PROPN
inlawrev-3479	1415	6	2001	2001	NUM
inlawrev-3479	1415	7	]	]	PUNCT
inlawrev-3479	1416	1	taxation	taxation	NOUN
inlawrev-3479	1416	2	1045	1045	NUM
inlawrev-3479	1416	3	predominately	predominately	ADV
inlawrev-3479	1416	4	for	for	ADP
inlawrev-3479	1416	5	religious	religious	ADJ
inlawrev-3479	1416	6	,	,	PUNCT
inlawrev-3479	1416	7	charitable	charitable	ADJ
inlawrev-3479	1416	8	and	and	CCONJ
inlawrev-3479	1416	9	educational	educational	ADJ
inlawrev-3479	1416	10	purposes	purpose	NOUN
inlawrev-3479	1416	11	during	during	ADP
inlawrev-3479	1416	12	the	the	DET
inlawrev-3479	1416	13	relevant	relevant	ADJ
inlawrev-3479	1416	14	tax	tax	NOUN
inlawrev-3479	1416	15	year	year	NOUN
inlawrev-3479	1416	16	.	.	PUNCT
inlawrev-3479	1416	17	"	"	PUNCT
inlawrev-3479	1417	1	476	476	NUM
inlawrev-3479	1417	2	consequently	consequently	ADV
inlawrev-3479	1417	3	,	,	PUNCT
inlawrev-3479	1417	4	the	the	DET
inlawrev-3479	1417	5	tax	tax	NOUN
inlawrev-3479	1417	6	court	court	NOUN
inlawrev-3479	1417	7	held	hold	VERB
inlawrev-3479	1417	8	that	that	SCONJ
inlawrev-3479	1417	9	in	in	ADP
inlawrev-3479	1417	10	denying	deny	VERB
inlawrev-3479	1417	11	the	the	DET
inlawrev-3479	1417	12	taxpayer	taxpayer	NOUN
inlawrev-3479	1417	13	a	a	DET
inlawrev-3479	1417	14	property	property	NOUN
inlawrev-3479	1417	15	tax	tax	NOUN
inlawrev-3479	1417	16	exemption	exemption	NOUN
inlawrev-3479	1417	17	the	the	DET
inlawrev-3479	1417	18	isbtc	isbtc	NOUN
inlawrev-3479	1417	19	abused	abuse	VERB
inlawrev-3479	1417	20	its	its	PRON
inlawrev-3479	1417	21	discretion	discretion	NOUN
inlawrev-3479	1417	22	.	.	PUNCT
inlawrev-3479	1418	1	477	477	NUM
inlawrev-3479	1418	2	therefore	therefore	ADV
inlawrev-3479	1418	3	,	,	PUNCT
inlawrev-3479	1418	4	the	the	DET
inlawrev-3479	1418	5	tax	tax	NOUN
inlawrev-3479	1418	6	court	court	NOUN
inlawrev-3479	1418	7	reversed	reverse	VERB
inlawrev-3479	1418	8	the	the	DET
inlawrev-3479	1418	9	final	final	ADJ
inlawrev-3479	1418	10	determination	determination	NOUN
inlawrev-3479	1418	11	ofthe	ofthe	NOUN
inlawrev-3479	1418	12	isbtc	isbtc	NOUN
inlawrev-3479	1418	13	and	and	CCONJ
inlawrev-3479	1418	14	remanded	remand	VERB
inlawrev-3479	1418	15	the	the	DET
inlawrev-3479	1418	16	case	case	NOUN
inlawrev-3479	1418	17	with	with	ADP
inlawrev-3479	1418	18	instructions	instruction	NOUN
inlawrev-3479	1418	19	to	to	PART
inlawrev-3479	1418	20	grant	grant	VERB
inlawrev-3479	1418	21	the	the	DET
inlawrev-3479	1418	22	taxpayer	taxpayer	NOUN
inlawrev-3479	1418	23	a	a	DET
inlawrev-3479	1418	24	one	one	NUM
inlawrev-3479	1418	25	hundred	hundred	NUM
inlawrev-3479	1418	26	percent	percent	NOUN
inlawrev-3479	1418	27	property	property	NOUN
inlawrev-3479	1418	28	tax	tax	NOUN
inlawrev-3479	1418	29	exemption	exemption	NOUN
inlawrev-3479	1418	30	on	on	ADP
inlawrev-3479	1418	31	its	its	PRON
inlawrev-3479	1418	32	building	building	NOUN
inlawrev-3479	1418	33	,	,	PUNCT
inlawrev-3479	1418	34	its	its	PRON
inlawrev-3479	1418	35	mobile	mobile	ADJ
inlawrev-3479	1418	36	home	home	NOUN
inlawrev-3479	1418	37	,	,	PUNCT
inlawrev-3479	1418	38	and	and	CCONJ
inlawrev-3479	1418	39	its	its	PRON
inlawrev-3479	1418	40	barn	barn	NOUN
inlawrev-3479	1418	41	.	.	PUNCT
inlawrev-3479	1419	1	478	478	NUM
inlawrev-3479	1419	2	13	13	NUM
inlawrev-3479	1419	3	.	.	PUNCT
inlawrev-3479	1420	1	fleet	fleet	NOUN
inlawrev-3479	1420	2	supply	supply	PROPN
inlawrev-3479	1420	3	,	,	PUNCT
inlawrev-3479	1420	4	inc	inc	PROPN
inlawrev-3479	1420	5	.	.	PROPN
inlawrev-3479	1421	1	v.	v.	ADP
inlawrev-3479	1421	2	state	state	PROPN
inlawrev-3479	1421	3	board	board	PROPN
inlawrev-3479	1421	4	of	of	ADP
inlawrev-3479	1421	5	tax	tax	NOUN
inlawrev-3479	1421	6	commissioners.479	commissioners.479	PROPN
inlawrev-3479	1421	7	—	—	PUNCT
inlawrev-3479	1421	8	fleet	fleet	NOUN
inlawrev-3479	1421	9	supply	supply	NOUN
inlawrev-3479	1421	10	,	,	PUNCT
inlawrev-3479	1421	11	inc	inc	PROPN
inlawrev-3479	1421	12	.	.	PROPN
inlawrev-3479	1421	13	(	(	PUNCT
inlawrev-3479	1421	14	taxpayer	taxpayer	NOUN
inlawrev-3479	1421	15	)	)	PUNCT
inlawrev-3479	1421	16	,	,	PUNCT
inlawrev-3479	1421	17	the	the	DET
inlawrev-3479	1421	18	owner	owner	NOUN
inlawrev-3479	1421	19	of	of	ADP
inlawrev-3479	1421	20	a	a	DET
inlawrev-3479	1421	21	building	building	NOUN
inlawrev-3479	1421	22	located	locate	VERB
inlawrev-3479	1421	23	in	in	ADP
inlawrev-3479	1421	24	howard	howard	PROPN
inlawrev-3479	1421	25	county	county	PROPN
inlawrev-3479	1421	26	,	,	PUNCT
inlawrev-3479	1421	27	indiana	indiana	PROPN
inlawrev-3479	1421	28	,	,	PUNCT
inlawrev-3479	1421	29	appealed	appeal	VERB
inlawrev-3479	1421	30	from	from	ADP
inlawrev-3479	1421	31	a	a	DET
inlawrev-3479	1421	32	final	final	ADJ
inlawrev-3479	1421	33	determination	determination	NOUN
inlawrev-3479	1421	34	ofthe	ofthe	NOUN
inlawrev-3479	1421	35	isbtc	isbtc	NOUN
inlawrev-3479	1421	36	to	to	PART
inlawrev-3479	1421	37	apply	apply	VERB
inlawrev-3479	1421	38	a	a	DET
inlawrev-3479	1421	39	forty	forty	NUM
inlawrev-3479	1421	40	-	-	PUNCT
inlawrev-3479	1421	41	year	year	NOUN
inlawrev-3479	1421	42	life	life	NOUN
inlawrev-3479	1421	43	expectancy	expectancy	NOUN
inlawrev-3479	1421	44	table	table	NOUN
inlawrev-3479	1421	45	when	when	SCONJ
inlawrev-3479	1421	46	calculating	calculate	VERB
inlawrev-3479	1421	47	the	the	DET
inlawrev-3479	1421	48	physical	physical	ADJ
inlawrev-3479	1421	49	depreciation	depreciation	NOUN
inlawrev-3479	1421	50	allowed	allow	VERB
inlawrev-3479	1421	51	on	on	ADP
inlawrev-3479	1421	52	a	a	DET
inlawrev-3479	1421	53	building	building	NOUN
inlawrev-3479	1421	54	it	it	PRON
inlawrev-3479	1421	55	owned	own	VERB
inlawrev-3479	1421	56	.	.	PUNCT
inlawrev-3479	1422	1	480	480	NUM
inlawrev-3479	1422	2	in	in	ADP
inlawrev-3479	1422	3	this	this	DET
inlawrev-3479	1422	4	case	case	NOUN
inlawrev-3479	1422	5	,	,	PUNCT
inlawrev-3479	1422	6	the	the	DET
inlawrev-3479	1422	7	tax	tax	NOUN
inlawrev-3479	1422	8	court	court	NOUN
inlawrev-3479	1422	9	affirmed	affirm	VERB
inlawrev-3479	1422	10	the	the	DET
inlawrev-3479	1422	11	isbtc	isbtc	NOUN
inlawrev-3479	1422	12	's	's	PART
inlawrev-3479	1422	13	final	final	ADJ
inlawrev-3479	1422	14	determination	determination	NOUN
inlawrev-3479	1422	15	.	.	PUNCT
inlawrev-3479	1423	1	481	481	NUM
inlawrev-3479	1424	1	the	the	DET
inlawrev-3479	1424	2	tax	tax	NOUN
inlawrev-3479	1424	3	court	court	NOUN
inlawrev-3479	1424	4	explained	explain	VERB
inlawrev-3479	1424	5	that	that	SCONJ
inlawrev-3479	1424	6	"	"	PUNCT
inlawrev-3479	1424	7	[	[	X
inlawrev-3479	1424	8	p]hysical	p]hysical	ADJ
inlawrev-3479	1424	9	depreciation	depreciation	NOUN
inlawrev-3479	1424	10	is	be	AUX
inlawrev-3479	1424	11	determined	determine	VERB
inlawrev-3479	1424	12	by	by	ADP
inlawrev-3479	1424	13	the	the	DET
inlawrev-3479	1424	14	combination	combination	NOUN
inlawrev-3479	1424	15	of	of	ADP
inlawrev-3479	1424	16	age	age	NOUN
inlawrev-3479	1424	17	and	and	CCONJ
inlawrev-3479	1424	18	condition	condition	NOUN
inlawrev-3479	1424	19	.	.	PUNCT
inlawrev-3479	1424	20	"	"	PUNCT
inlawrev-3479	1425	1	482	482	NUM
inlawrev-3479	1425	2	the	the	DET
inlawrev-3479	1425	3	tax	tax	NOUN
inlawrev-3479	1425	4	court	court	NOUN
inlawrev-3479	1425	5	observed	observe	VERB
inlawrev-3479	1425	6	that	that	SCONJ
inlawrev-3479	1425	7	based	base	VERB
inlawrev-3479	1425	8	on	on	ADP
inlawrev-3479	1425	9	the	the	DET
inlawrev-3479	1425	10	construction	construction	NOUN
inlawrev-3479	1425	11	ofa	ofa	PROPN
inlawrev-3479	1425	12	structure	structure	NOUN
inlawrev-3479	1425	13	either	either	CCONJ
inlawrev-3479	1425	14	a	a	DET
inlawrev-3479	1425	15	twenty	twenty	NUM
inlawrev-3479	1425	16	,	,	PUNCT
inlawrev-3479	1425	17	thirty	thirty	NUM
inlawrev-3479	1425	18	,	,	PUNCT
inlawrev-3479	1425	19	forty	forty	NUM
inlawrev-3479	1425	20	,	,	PUNCT
inlawrev-3479	1425	21	fifty	fifty	NUM
inlawrev-3479	1425	22	,	,	PUNCT
inlawrev-3479	1425	23	or	or	CCONJ
inlawrev-3479	1425	24	a	a	DET
inlawrev-3479	1425	25	sixty	sixty	NUM
inlawrev-3479	1425	26	-	-	PUNCT
inlawrev-3479	1425	27	year	year	NOUN
inlawrev-3479	1425	28	table	table	NOUN
inlawrev-3479	1425	29	is	be	AUX
inlawrev-3479	1425	30	used	use	VERB
inlawrev-3479	1425	31	to	to	PART
inlawrev-3479	1425	32	depreciate	depreciate	VERB
inlawrev-3479	1425	33	the	the	DET
inlawrev-3479	1425	34	structure	structure	NOUN
inlawrev-3479	1425	35	.	.	PUNCT
inlawrev-3479	1426	1	483	483	NUM
inlawrev-3479	1426	2	the	the	DET
inlawrev-3479	1426	3	tax	tax	NOUN
inlawrev-3479	1426	4	court	court	NOUN
inlawrev-3479	1426	5	noted	note	VERB
inlawrev-3479	1426	6	that	that	SCONJ
inlawrev-3479	1426	7	while	while	SCONJ
inlawrev-3479	1426	8	light	light	ADJ
inlawrev-3479	1426	9	pre	pre	ADJ
inlawrev-3479	1426	10	-	-	ADJ
inlawrev-3479	1426	11	engineered	engineer	VERB
inlawrev-3479	1426	12	buildings	building	NOUN
inlawrev-3479	1426	13	are	be	AUX
inlawrev-3479	1426	14	depreciated	depreciate	VERB
inlawrev-3479	1426	15	under	under	ADP
inlawrev-3479	1426	16	the	the	DET
inlawrev-3479	1426	17	thirty	thirty	NUM
inlawrev-3479	1426	18	-	-	PUNCT
inlawrev-3479	1426	19	year	year	NOUN
inlawrev-3479	1426	20	table	table	NOUN
inlawrev-3479	1426	21	,	,	PUNCT
inlawrev-3479	1426	22	all	all	DET
inlawrev-3479	1426	23	fire	fire	NOUN
inlawrev-3479	1426	24	-	-	PUNCT
inlawrev-3479	1426	25	resistant	resistant	ADJ
inlawrev-3479	1426	26	buildings	building	NOUN
inlawrev-3479	1426	27	not	not	PART
inlawrev-3479	1426	28	listed	list	VERB
inlawrev-3479	1426	29	elsewhere	elsewhere	ADV
inlawrev-3479	1426	30	in	in	ADP
inlawrev-3479	1426	31	the	the	DET
inlawrev-3479	1426	32	regulations	regulation	NOUN
inlawrev-3479	1426	33	are	be	AUX
inlawrev-3479	1426	34	depreciated	depreciate	VERB
inlawrev-3479	1426	35	under	under	ADP
inlawrev-3479	1426	36	the	the	DET
inlawrev-3479	1426	37	forty	forty	NUM
inlawrev-3479	1426	38	-	-	PUNCT
inlawrev-3479	1426	39	year	year	NOUN
inlawrev-3479	1426	40	table	table	NOUN
inlawrev-3479	1426	41	.	.	PUNCT
inlawrev-3479	1427	1	484	484	NUM
inlawrev-3479	1427	2	the	the	DET
inlawrev-3479	1427	3	tax	tax	NOUN
inlawrev-3479	1427	4	court	court	NOUN
inlawrev-3479	1427	5	observed	observe	VERB
inlawrev-3479	1427	6	that	that	SCONJ
inlawrev-3479	1427	7	the	the	DET
inlawrev-3479	1427	8	only	only	ADJ
inlawrev-3479	1427	9	evidence	evidence	NOUN
inlawrev-3479	1427	10	presented	present	VERB
inlawrev-3479	1427	11	by	by	ADP
inlawrev-3479	1427	12	the	the	DET
inlawrev-3479	1427	13	taxpayer	taxpayer	NOUN
inlawrev-3479	1427	14	to	to	PART
inlawrev-3479	1427	15	establish	establish	VERB
inlawrev-3479	1427	16	its	its	PRON
inlawrev-3479	1427	17	prima	prima	NOUN
inlawrev-3479	1427	18	facie	facie	NOUN
inlawrev-3479	1427	19	case	case	NOUN
inlawrev-3479	1427	20	consisted	consist	VERB
inlawrev-3479	1427	21	oftwo	oftwo	ADJ
inlawrev-3479	1427	22	photographs	photograph	NOUN
inlawrev-3479	1427	23	showing	show	VERB
inlawrev-3479	1427	24	the	the	DET
inlawrev-3479	1427	25	exterior	exterior	NOUN
inlawrev-3479	1427	26	of	of	ADP
inlawrev-3479	1427	27	its	its	PRON
inlawrev-3479	1427	28	building	building	NOUN
inlawrev-3479	1427	29	,	,	PUNCT
inlawrev-3479	1427	30	a	a	DET
inlawrev-3479	1427	31	closing	close	VERB
inlawrev-3479	1427	32	statement	statement	NOUN
inlawrev-3479	1427	33	that	that	PRON
inlawrev-3479	1427	34	reflected	reflect	VERB
inlawrev-3479	1427	35	the	the	DET
inlawrev-3479	1427	36	taxpayer	taxpayer	NOUN
inlawrev-3479	1427	37	's	's	PART
inlawrev-3479	1427	38	subsequent	subsequent	ADJ
inlawrev-3479	1427	39	sale	sale	NOUN
inlawrev-3479	1427	40	ofthe	ofthe	NOUN
inlawrev-3479	1427	41	building	building	NOUN
inlawrev-3479	1427	42	,	,	PUNCT
inlawrev-3479	1427	43	and	and	CCONJ
inlawrev-3479	1427	44	trial	trial	NOUN
inlawrev-3479	1427	45	testimony	testimony	NOUN
inlawrev-3479	1427	46	from	from	ADP
inlawrev-3479	1427	47	the	the	DET
inlawrev-3479	1427	48	taxpayer	taxpayer	NOUN
inlawrev-3479	1427	49	's	's	PART
inlawrev-3479	1427	50	representative	representative	NOUN
inlawrev-3479	1427	51	.	.	PUNCT
inlawrev-3479	1428	1	485	485	NUM
inlawrev-3479	1428	2	the	the	DET
inlawrev-3479	1428	3	tax	tax	NOUN
inlawrev-3479	1428	4	court	court	NOUN
inlawrev-3479	1428	5	concluded	conclude	VERB
inlawrev-3479	1428	6	that	that	SCONJ
inlawrev-3479	1428	7	the	the	DET
inlawrev-3479	1428	8	photographs	photograph	NOUN
inlawrev-3479	1428	9	did	do	AUX
inlawrev-3479	1428	10	not	not	PART
inlawrev-3479	1428	11	constitute	constitute	VERB
inlawrev-3479	1428	12	probative	probative	ADJ
inlawrev-3479	1428	13	evidence	evidence	NOUN
inlawrev-3479	1428	14	in	in	ADP
inlawrev-3479	1428	15	this	this	DET
inlawrev-3479	1428	16	case	case	NOUN
inlawrev-3479	1428	17	.	.	PUNCT
inlawrev-3479	1429	1	486	486	NUM
inlawrev-3479	1429	2	also	also	ADV
inlawrev-3479	1429	3	,	,	PUNCT
inlawrev-3479	1429	4	the	the	DET
inlawrev-3479	1429	5	tax	tax	NOUN
inlawrev-3479	1429	6	court	court	NOUN
inlawrev-3479	1429	7	indicated	indicate	VERB
inlawrev-3479	1429	8	that	that	SCONJ
inlawrev-3479	1429	9	the	the	DET
inlawrev-3479	1429	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1429	11	's	's	PART
inlawrev-3479	1429	12	closing	close	VERB
inlawrev-3479	1429	13	statement	statement	NOUN
inlawrev-3479	1429	14	reflecting	reflect	VERB
inlawrev-3479	1429	15	a	a	DET
inlawrev-3479	1429	16	subsequent	subsequent	ADJ
inlawrev-3479	1429	17	sale	sale	NOUN
inlawrev-3479	1429	18	did	do	AUX
inlawrev-3479	1429	19	not	not	PART
inlawrev-3479	1429	20	assist	assist	VERB
inlawrev-3479	1429	21	the	the	DET
inlawrev-3479	1429	22	taxpayer	taxpayer	NOUN
inlawrev-3479	1429	23	's	's	PART
inlawrev-3479	1429	24	case	case	NOUN
inlawrev-3479	1429	25	because	because	SCONJ
inlawrev-3479	1429	26	indiana	indiana	PROPN
inlawrev-3479	1429	27	does	do	AUX
inlawrev-3479	1429	28	not	not	PART
inlawrev-3479	1429	29	use	use	VERB
inlawrev-3479	1429	30	market	market	NOUN
inlawrev-3479	1429	31	value	value	NOUN
inlawrev-3479	1429	32	when	when	SCONJ
inlawrev-3479	1429	33	assessing	assess	VERB
inlawrev-3479	1429	34	property.487	property.487	NOUN
inlawrev-3479	1429	35	observing	observe	VERB
inlawrev-3479	1429	36	its	its	PRON
inlawrev-3479	1429	37	familiar	familiar	ADJ
inlawrev-3479	1429	38	476	476	NUM
inlawrev-3479	1429	39	.	.	PUNCT
inlawrev-3479	1430	1	i	i	PRON
inlawrev-3479	1430	2	d.	d.	PROPN
inlawrev-3479	1430	3	477	477	NUM
inlawrev-3479	1430	4	.	.	PUNCT
inlawrev-3479	1431	1	see	see	VERB
inlawrev-3479	1431	2	i	i	PRON
inlawrev-3479	1431	3	d.	d.	PROPN
inlawrev-3479	1431	4	478	478	NUM
inlawrev-3479	1431	5	.	.	PUNCT
inlawrev-3479	1432	1	see	see	VERB
inlawrev-3479	1432	2	i	i	PRON
inlawrev-3479	1432	3	d.	d.	PROPN
inlawrev-3479	1432	4	479	479	NUM
inlawrev-3479	1432	5	.	.	PUNCT
inlawrev-3479	1433	1	740	740	NUM
inlawrev-3479	1433	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1433	3	598	598	NUM
inlawrev-3479	1433	4	(	(	PUNCT
inlawrev-3479	1433	5	ind	ind	NOUN
inlawrev-3479	1433	6	.	.	PUNCT
inlawrev-3479	1434	1	tax	tax	PROPN
inlawrev-3479	1435	1	ct	ct	PROPN
inlawrev-3479	1435	2	.	.	PROPN
inlawrev-3479	1435	3	2000	2000	NUM
inlawrev-3479	1435	4	)	)	PUNCT
inlawrev-3479	1435	5	.	.	PUNCT
inlawrev-3479	1436	1	480	480	X
inlawrev-3479	1436	2	.	.	PUNCT
inlawrev-3479	1437	1	see	see	VERB
inlawrev-3479	1437	2	i	i	PRON
inlawrev-3479	1437	3	d.	d.	PROPN
inlawrev-3479	1437	4	at	at	ADP
inlawrev-3479	1437	5	599	599	NUM
inlawrev-3479	1437	6	.	.	PUNCT
inlawrev-3479	1438	1	481	481	NUM
inlawrev-3479	1438	2	.	.	PUNCT
inlawrev-3479	1439	1	see	see	VERB
inlawrev-3479	1439	2	i	i	PROPN
inlawrev-3479	1439	3	d.	d.	PROPN
inlawrev-3479	1439	4	482	482	NUM
inlawrev-3479	1439	5	.	.	PUNCT
inlawrev-3479	1440	1	i	i	PRON
inlawrev-3479	1440	2	d.	d.	PROPN
inlawrev-3479	1440	3	at	at	ADP
inlawrev-3479	1440	4	600	600	NUM
inlawrev-3479	1440	5	(	(	PUNCT
inlawrev-3479	1440	6	citing	cite	VERB
inlawrev-3479	1440	7	ind	ind	NOUN
inlawrev-3479	1440	8	.	.	PUNCT
inlawrev-3479	1441	1	admin	admin	PROPN
inlawrev-3479	1441	2	.	.	PUNCT
inlawrev-3479	1441	3	code	code	PROPN
inlawrev-3479	1441	4	tit	tit	PROPN
inlawrev-3479	1441	5	.	.	PUNCT
inlawrev-3479	1442	1	50	50	NUM
inlawrev-3479	1442	2	,	,	PUNCT
inlawrev-3479	1442	3	r	r	NOUN
inlawrev-3479	1442	4	,	,	PUNCT
inlawrev-3479	1442	5	2.1	2.1	NUM
inlawrev-3479	1442	6	-	-	SYM
inlawrev-3479	1442	7	5	5	NUM
inlawrev-3479	1442	8	-	-	PUNCT
inlawrev-3479	1442	9	1(1	1(1	NUM
inlawrev-3479	1442	10	992	992	NUM
inlawrev-3479	1442	11	)	)	PUNCT
inlawrev-3479	1442	12	(	(	PUNCT
inlawrev-3479	1442	13	codified	codify	VERB
inlawrev-3479	1442	14	in	in	ADP
inlawrev-3479	1442	15	present	present	ADJ
inlawrev-3479	1442	16	form	form	NOUN
inlawrev-3479	1442	17	at	at	ADP
inlawrev-3479	1442	18	id	id	NOUN
inlawrev-3479	1442	19	.	.	PUNCT
inlawrev-3479	1442	20	,r	,r	PROPN
inlawrev-3479	1442	21	.	.	PUNCT
inlawrev-3479	1443	1	2.2	2.2	NUM
inlawrev-3479	1443	2	-	-	SYM
inlawrev-3479	1443	3	10	10	NUM
inlawrev-3479	1443	4	-	-	PUNCT
inlawrev-3479	1443	5	7(1996	7(1996	NUM
inlawrev-3479	1443	6	)	)	PUNCT
inlawrev-3479	1443	7	)	)	PUNCT
inlawrev-3479	1443	8	)	)	PUNCT
inlawrev-3479	1443	9	.	.	PUNCT
inlawrev-3479	1444	1	483	483	X
inlawrev-3479	1444	2	.	.	PUNCT
inlawrev-3479	1445	1	see	see	VERB
inlawrev-3479	1445	2	i	i	PRON
inlawrev-3479	1445	3	d.	d.	PROPN
inlawrev-3479	1445	4	(	(	PUNCT
inlawrev-3479	1445	5	citing	cite	VERB
inlawrev-3479	1445	6	ind	ind	NOUN
inlawrev-3479	1445	7	.	.	PUNCT
inlawrev-3479	1446	1	admin	admin	PROPN
inlawrev-3479	1446	2	.	.	PUNCT
inlawrev-3479	1446	3	code	code	PROPN
inlawrev-3479	1446	4	tit	tit	PROPN
inlawrev-3479	1446	5	.	.	PUNCT
inlawrev-3479	1447	1	50	50	NUM
inlawrev-3479	1447	2	,	,	PUNCT
inlawrev-3479	1447	3	r.	r.	NOUN
inlawrev-3479	1447	4	2.1	2.1	NUM
inlawrev-3479	1447	5	-	-	SYM
inlawrev-3479	1447	6	5	5	NUM
inlawrev-3479	1447	7	-	-	SYM
inlawrev-3479	1447	8	1	1	NUM
inlawrev-3479	1447	9	(	(	PUNCT
inlawrev-3479	1447	10	1992	1992	NUM
inlawrev-3479	1447	11	)	)	PUNCT
inlawrev-3479	1447	12	(	(	PUNCT
inlawrev-3479	1447	13	codified	codify	VERB
inlawrev-3479	1447	14	in	in	ADP
inlawrev-3479	1447	15	present	present	ADJ
inlawrev-3479	1447	16	form	form	NOUN
inlawrev-3479	1447	17	at	at	ADP
inlawrev-3479	1447	18	id	id	NOUN
inlawrev-3479	1447	19	.	.	PUNCT
inlawrev-3479	1447	20	,r	,r	PROPN
inlawrev-3479	1447	21	.	.	PUNCT
inlawrev-3479	1448	1	2.2	2.2	NUM
inlawrev-3479	1448	2	-	-	SYM
inlawrev-3479	1448	3	10	10	NUM
inlawrev-3479	1448	4	-	-	SYM
inlawrev-3479	1448	5	7	7	NUM
inlawrev-3479	1448	6	(	(	PUNCT
inlawrev-3479	1448	7	2001	2001	NUM
inlawrev-3479	1448	8	)	)	PUNCT
inlawrev-3479	1448	9	)	)	PUNCT
inlawrev-3479	1448	10	.	.	PUNCT
inlawrev-3479	1449	1	484	484	NUM
inlawrev-3479	1449	2	.	.	PUNCT
inlawrev-3479	1450	1	see	see	VERB
inlawrev-3479	1450	2	i	i	PROPN
inlawrev-3479	1450	3	d	d	PROPN
inlawrev-3479	1450	4	485	485	PROPN
inlawrev-3479	1450	5	.	.	PUNCT
inlawrev-3479	1451	1	see	see	VERB
inlawrev-3479	1451	2	i	i	PRON
inlawrev-3479	1451	3	d.	d.	PROPN
inlawrev-3479	1451	4	486	486	NUM
inlawrev-3479	1451	5	.	.	PUNCT
inlawrev-3479	1452	1	see	see	VERB
inlawrev-3479	1452	2	i	i	PRON
inlawrev-3479	1452	3	d.	d.	PROPN
inlawrev-3479	1452	4	487	487	NUM
inlawrev-3479	1452	5	.	.	PUNCT
inlawrev-3479	1453	1	see	see	VERB
inlawrev-3479	1453	2	i	i	PRON
inlawrev-3479	1453	3	d.	d.	PROPN
inlawrev-3479	1453	4	at	at	ADP
inlawrev-3479	1453	5	600	600	NUM
inlawrev-3479	1453	6	-	-	NUM
inlawrev-3479	1453	7	01	01	NUM
inlawrev-3479	1453	8	;	;	PUNCT
inlawrev-3479	1453	9	see	see	VERB
inlawrev-3479	1453	10	also	also	ADV
inlawrev-3479	1453	11	kemp	kemp	PROPN
inlawrev-3479	1453	12	v.	v.	PROPN
inlawrev-3479	1453	13	state	state	PROPN
inlawrev-3479	1453	14	bd	bd	PROPN
inlawrev-3479	1453	15	.	.	PROPN
inlawrev-3479	1453	16	of	of	ADP
inlawrev-3479	1453	17	tax	tax	NOUN
inlawrev-3479	1453	18	comm'rs	comm'rs	NOUN
inlawrev-3479	1453	19	,	,	PUNCT
inlawrev-3479	1453	20	726	726	NUM
inlawrev-3479	1453	21	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1453	22	395	395	NUM
inlawrev-3479	1453	23	,	,	PUNCT
inlawrev-3479	1453	24	403	403	NUM
inlawrev-3479	1453	25	(	(	PUNCT
inlawrev-3479	1453	26	ind	ind	NOUN
inlawrev-3479	1453	27	.	.	PUNCT
inlawrev-3479	1454	1	tax	tax	PROPN
inlawrev-3479	1454	2	ct	ct	PROPN
inlawrev-3479	1454	3	.	.	PROPN
inlawrev-3479	1454	4	2000	2000	NUM
inlawrev-3479	1454	5	)	)	PUNCT
inlawrev-3479	1455	1	(	(	PUNCT
inlawrev-3479	1455	2	holding	hold	VERB
inlawrev-3479	1455	3	indiana	indiana	PROPN
inlawrev-3479	1455	4	does	do	AUX
inlawrev-3479	1455	5	not	not	PART
inlawrev-3479	1455	6	value	value	VERB
inlawrev-3479	1455	7	property	property	NOUN
inlawrev-3479	1455	8	based	base	VERB
inlawrev-3479	1455	9	on	on	ADP
inlawrev-3479	1455	10	its	its	PRON
inlawrev-3479	1455	11	market	market	NOUN
inlawrev-3479	1455	12	value	value	NOUN
inlawrev-3479	1455	13	,	,	PUNCT
inlawrev-3479	1455	14	rather	rather	ADV
inlawrev-3479	1455	15	the	the	DET
inlawrev-3479	1455	16	assessed	assessed	ADJ
inlawrev-3479	1455	17	value	value	NOUN
inlawrev-3479	1455	18	of	of	ADP
inlawrev-3479	1455	19	property	property	NOUN
inlawrev-3479	1455	20	is	be	AUX
inlawrev-3479	1455	21	based	base	VERB
inlawrev-3479	1455	22	on	on	ADP
inlawrev-3479	1455	23	its	its	PRON
inlawrev-3479	1455	24	reproduction	reproduction	NOUN
inlawrev-3479	1455	25	cost	cost	NOUN
inlawrev-3479	1455	26	as	as	SCONJ
inlawrev-3479	1455	27	determined	determine	VERB
inlawrev-3479	1455	28	by	by	ADP
inlawrev-3479	1455	29	the	the	DET
inlawrev-3479	1455	30	isbtc	isbtc	NOUN
inlawrev-3479	1455	31	's	's	PART
inlawrev-3479	1455	32	regulations	regulation	NOUN
inlawrev-3479	1455	33	)	)	PUNCT
inlawrev-3479	1455	34	.	.	PUNCT
inlawrev-3479	1456	1	1046	1046	NUM
inlawrev-3479	1456	2	indiana	indiana	PROPN
inlawrev-3479	1456	3	law	law	PROPN
inlawrev-3479	1456	4	review	review	NOUN
inlawrev-3479	1456	5	[	[	X
inlawrev-3479	1456	6	vol	vol	NOUN
inlawrev-3479	1456	7	.	.	PUNCT
inlawrev-3479	1457	1	34:1003	34:1003	NUM
inlawrev-3479	1457	2	maxim	maxim	NOUN
inlawrev-3479	1457	3	that	that	SCONJ
inlawrev-3479	1457	4	each	each	DET
inlawrev-3479	1457	5	tax	tax	NOUN
inlawrev-3479	1457	6	year	year	NOUN
inlawrev-3479	1457	7	stands	stand	VERB
inlawrev-3479	1457	8	alone	alone	ADV
inlawrev-3479	1457	9	,	,	PUNCT
inlawrev-3479	1457	10	the	the	DET
inlawrev-3479	1457	11	tax	tax	NOUN
inlawrev-3479	1457	12	court	court	NOUN
inlawrev-3479	1457	13	also	also	ADV
inlawrev-3479	1457	14	held	hold	VERB
inlawrev-3479	1457	15	that	that	SCONJ
inlawrev-3479	1457	16	the	the	DET
inlawrev-3479	1457	17	taxpayer	taxpayer	NOUN
inlawrev-3479	1457	18	's	's	PART
inlawrev-3479	1457	19	evidence	evidence	NOUN
inlawrev-3479	1457	20	was	be	AUX
inlawrev-3479	1457	21	faulty	faulty	ADJ
inlawrev-3479	1457	22	because	because	SCONJ
inlawrev-3479	1457	23	it	it	PRON
inlawrev-3479	1457	24	dealt	deal	VERB
inlawrev-3479	1457	25	with	with	ADP
inlawrev-3479	1457	26	a	a	DET
inlawrev-3479	1457	27	tax	tax	NOUN
inlawrev-3479	1457	28	year	year	NOUN
inlawrev-3479	1457	29	not	not	PART
inlawrev-3479	1457	30	in	in	ADP
inlawrev-3479	1457	31	question.488	question.488	PROPN
inlawrev-3479	1457	32	the	the	DET
inlawrev-3479	1457	33	tax	tax	NOUN
inlawrev-3479	1457	34	court	court	NOUN
inlawrev-3479	1457	35	indicated	indicate	VERB
inlawrev-3479	1457	36	that	that	SCONJ
inlawrev-3479	1457	37	in	in	ADP
inlawrev-3479	1457	38	the	the	DET
inlawrev-3479	1457	39	absence	absence	NOUN
inlawrev-3479	1457	40	of	of	ADP
inlawrev-3479	1457	41	substantiating	substantiate	VERB
inlawrev-3479	1457	42	information	information	NOUN
inlawrev-3479	1457	43	,	,	PUNCT
inlawrev-3479	1457	44	the	the	DET
inlawrev-3479	1457	45	testimony	testimony	NOUN
inlawrev-3479	1457	46	proffered	proffer	VERB
inlawrev-3479	1457	47	by	by	ADP
inlawrev-3479	1457	48	the	the	DET
inlawrev-3479	1457	49	taxpayer	taxpayer	NOUN
inlawrev-3479	1457	50	amounted	amount	VERB
inlawrev-3479	1457	51	to	to	ADP
inlawrev-3479	1457	52	mere	mere	ADJ
inlawrev-3479	1457	53	allegations	allegation	NOUN
inlawrev-3479	1457	54	that	that	PRON
inlawrev-3479	1457	55	did	do	AUX
inlawrev-3479	1457	56	not	not	PART
inlawrev-3479	1457	57	support	support	VERB
inlawrev-3479	1457	58	the	the	DET
inlawrev-3479	1457	59	taxpayer	taxpayer	NOUN
inlawrev-3479	1457	60	's	's	PART
inlawrev-3479	1457	61	case	case	NOUN
inlawrev-3479	1457	62	.	.	PUNCT
inlawrev-3479	1458	1	489	489	NUM
inlawrev-3479	1458	2	accordingly	accordingly	ADV
inlawrev-3479	1458	3	,	,	PUNCT
inlawrev-3479	1458	4	the	the	DET
inlawrev-3479	1458	5	tax	tax	NOUN
inlawrev-3479	1458	6	court	court	NOUN
inlawrev-3479	1458	7	found	find	VERB
inlawrev-3479	1458	8	that	that	SCONJ
inlawrev-3479	1458	9	the	the	DET
inlawrev-3479	1458	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1458	11	failed	fail	VERB
inlawrev-3479	1458	12	to	to	PART
inlawrev-3479	1458	13	establish	establish	VERB
inlawrev-3479	1458	14	a	a	DET
inlawrev-3479	1458	15	prima	prima	NOUN
inlawrev-3479	1458	16	facie	facie	NOUN
inlawrev-3479	1458	17	case	case	NOUN
inlawrev-3479	1458	18	concerning	concern	VERB
inlawrev-3479	1458	19	the	the	DET
inlawrev-3479	1458	20	alleged	allege	VERB
inlawrev-3479	1458	21	invalidity	invalidity	NOUN
inlawrev-3479	1458	22	of	of	ADP
inlawrev-3479	1458	23	the	the	DET
inlawrev-3479	1458	24	taxpayer	taxpayer	NOUN
inlawrev-3479	1458	25	's	's	PART
inlawrev-3479	1458	26	assessment	assessment	NOUN
inlawrev-3479	1458	27	and	and	CCONJ
inlawrev-3479	1458	28	that	that	SCONJ
inlawrev-3479	1458	29	the	the	DET
inlawrev-3479	1458	30	isbtc	isbtc	NOUN
inlawrev-3479	1458	31	was	be	AUX
inlawrev-3479	1458	32	not	not	PART
inlawrev-3479	1458	33	required	require	VERB
inlawrev-3479	1458	34	to	to	PART
inlawrev-3479	1458	35	rebut	rebut	VERB
inlawrev-3479	1458	36	any	any	PRON
inlawrev-3479	1458	37	of	of	ADP
inlawrev-3479	1458	38	the	the	DET
inlawrev-3479	1458	39	taxpayer	taxpayer	NOUN
inlawrev-3479	1458	40	's	's	PART
inlawrev-3479	1458	41	evidence	evidence	NOUN
inlawrev-3479	1458	42	.	.	PUNCT
inlawrev-3479	1459	1	490	490	NUM
inlawrev-3479	1459	2	as	as	ADP
inlawrev-3479	1459	3	a	a	DET
inlawrev-3479	1459	4	result	result	NOUN
inlawrev-3479	1459	5	,	,	PUNCT
inlawrev-3479	1459	6	the	the	DET
inlawrev-3479	1459	7	tax	tax	NOUN
inlawrev-3479	1459	8	court	court	NOUN
inlawrev-3479	1459	9	affirmed	affirm	VERB
inlawrev-3479	1459	10	the	the	DET
inlawrev-3479	1459	11	final	final	ADJ
inlawrev-3479	1459	12	determination	determination	NOUN
inlawrev-3479	1459	13	of	of	ADP
inlawrev-3479	1459	14	the	the	DET
inlawrev-3479	1459	15	isbtc	isbtc	NOUN
inlawrev-3479	1459	16	in	in	ADP
inlawrev-3479	1459	17	this	this	DET
inlawrev-3479	1459	18	case.491	case.491	NOUN
inlawrev-3479	1459	19	14	14	NUM
inlawrev-3479	1459	20	.	.	PUNCT
inlawrev-3479	1460	1	quality	quality	NOUN
inlawrev-3479	1460	2	stores	stores	PROPN
inlawrev-3479	1460	3	,	,	PUNCT
inlawrev-3479	1460	4	inc	inc	PROPN
inlawrev-3479	1460	5	.	.	PROPN
inlawrev-3479	1461	1	v.	v.	ADP
inlawrev-3479	1461	2	state	state	PROPN
inlawrev-3479	1461	3	board	board	PROPN
inlawrev-3479	1461	4	of	of	ADP
inlawrev-3479	1461	5	tax	tax	PROPN
inlawrev-3479	1461	6	commissioners.492	commissioners.492	PROPN
inlawrev-3479	1461	7	—	—	PUNCT
inlawrev-3479	1461	8	quality	quality	NOUN
inlawrev-3479	1461	9	stores	store	NOUN
inlawrev-3479	1461	10	,	,	PUNCT
inlawrev-3479	1461	11	inc	inc	PROPN
inlawrev-3479	1461	12	.	.	PROPN
inlawrev-3479	1461	13	(	(	PUNCT
inlawrev-3479	1461	14	taxpayer	taxpayer	NOUN
inlawrev-3479	1461	15	)	)	PUNCT
inlawrev-3479	1461	16	,	,	PUNCT
inlawrev-3479	1461	17	the	the	DET
inlawrev-3479	1461	18	owner	owner	NOUN
inlawrev-3479	1461	19	of	of	ADP
inlawrev-3479	1461	20	a	a	DET
inlawrev-3479	1461	21	building	building	NOUN
inlawrev-3479	1461	22	located	locate	VERB
inlawrev-3479	1461	23	in	in	ADP
inlawrev-3479	1461	24	hamilton	hamilton	PROPN
inlawrev-3479	1461	25	county	county	PROPN
inlawrev-3479	1461	26	,	,	PUNCT
inlawrev-3479	1461	27	indiana	indiana	PROPN
inlawrev-3479	1461	28	,	,	PUNCT
inlawrev-3479	1461	29	appealed	appeal	VERB
inlawrev-3479	1461	30	the	the	DET
inlawrev-3479	1461	31	final	final	ADJ
inlawrev-3479	1461	32	determination	determination	NOUN
inlawrev-3479	1461	33	ofthe	ofthe	NOUN
inlawrev-3479	1461	34	isbtc	isbtc	NOUN
inlawrev-3479	1461	35	to	to	PART
inlawrev-3479	1461	36	apply	apply	VERB
inlawrev-3479	1461	37	a	a	DET
inlawrev-3479	1461	38	forty	forty	NUM
inlawrev-3479	1461	39	-	-	PUNCT
inlawrev-3479	1461	40	year	year	NOUN
inlawrev-3479	1461	41	life	life	NOUN
inlawrev-3479	1461	42	expectancy	expectancy	NOUN
inlawrev-3479	1461	43	table	table	NOUN
inlawrev-3479	1461	44	when	when	SCONJ
inlawrev-3479	1461	45	calculating	calculate	VERB
inlawrev-3479	1461	46	the	the	DET
inlawrev-3479	1461	47	physical	physical	ADJ
inlawrev-3479	1461	48	depreciation	depreciation	NOUN
inlawrev-3479	1461	49	allowed	allow	VERB
inlawrev-3479	1461	50	on	on	ADP
inlawrev-3479	1461	51	a	a	DET
inlawrev-3479	1461	52	building	building	NOUN
inlawrev-3479	1461	53	it	it	PRON
inlawrev-3479	1461	54	owned	own	VERB
inlawrev-3479	1461	55	.	.	PUNCT
inlawrev-3479	1462	1	493	493	NUM
inlawrev-3479	1462	2	in	in	ADP
inlawrev-3479	1462	3	this	this	DET
inlawrev-3479	1462	4	case	case	NOUN
inlawrev-3479	1462	5	,	,	PUNCT
inlawrev-3479	1462	6	the	the	DET
inlawrev-3479	1462	7	tax	tax	NOUN
inlawrev-3479	1462	8	court	court	NOUN
inlawrev-3479	1462	9	affirmed	affirm	VERB
inlawrev-3479	1462	10	the	the	DET
inlawrev-3479	1462	11	isbtc	isbtc	NOUN
inlawrev-3479	1462	12	's	's	PART
inlawrev-3479	1462	13	final	final	ADJ
inlawrev-3479	1462	14	determination	determination	NOUN
inlawrev-3479	1462	15	.	.	PUNCT
inlawrev-3479	1463	1	494	494	NUM
inlawrev-3479	1463	2	the	the	DET
inlawrev-3479	1463	3	tax	tax	NOUN
inlawrev-3479	1463	4	court	court	NOUN
inlawrev-3479	1463	5	observed	observe	VERB
inlawrev-3479	1463	6	that	that	SCONJ
inlawrev-3479	1463	7	the	the	DET
inlawrev-3479	1463	8	only	only	ADJ
inlawrev-3479	1463	9	evidence	evidence	NOUN
inlawrev-3479	1463	10	presented	present	VERB
inlawrev-3479	1463	11	by	by	ADP
inlawrev-3479	1463	12	the	the	DET
inlawrev-3479	1463	13	taxpayer	taxpayer	NOUN
inlawrev-3479	1463	14	to	to	PART
inlawrev-3479	1463	15	make	make	VERB
inlawrev-3479	1463	16	its	its	PRON
inlawrev-3479	1463	17	prima	prima	NOUN
inlawrev-3479	1463	18	facie	facie	NOUN
inlawrev-3479	1463	19	case	case	NOUN
inlawrev-3479	1463	20	consisted	consist	VERB
inlawrev-3479	1463	21	ofan	ofan	NOUN
inlawrev-3479	1463	22	appraisal	appraisal	NOUN
inlawrev-3479	1463	23	study	study	NOUN
inlawrev-3479	1463	24	(	(	PUNCT
inlawrev-3479	1463	25	study	study	NOUN
inlawrev-3479	1463	26	)	)	PUNCT
inlawrev-3479	1463	27	that	that	SCONJ
inlawrev-3479	1463	28	among	among	ADP
inlawrev-3479	1463	29	other	other	ADJ
inlawrev-3479	1463	30	things	thing	NOUN
inlawrev-3479	1463	31	contained	contain	VERB
inlawrev-3479	1463	32	photographs	photograph	NOUN
inlawrev-3479	1463	33	showing	show	VERB
inlawrev-3479	1463	34	the	the	DET
inlawrev-3479	1463	35	exterior	exterior	ADJ
inlawrev-3479	1463	36	and	and	CCONJ
inlawrev-3479	1463	37	interior	interior	ADJ
inlawrev-3479	1463	38	ofthe	ofthe	NOUN
inlawrev-3479	1463	39	taxpayer	taxpayer	NOUN
inlawrev-3479	1463	40	's	's	PART
inlawrev-3479	1463	41	building	building	NOUN
inlawrev-3479	1463	42	.	.	PUNCT
inlawrev-3479	1464	1	495	495	NUM
inlawrev-3479	1464	2	the	the	DET
inlawrev-3479	1464	3	tax	tax	NOUN
inlawrev-3479	1464	4	court	court	NOUN
inlawrev-3479	1464	5	reviewed	review	VERB
inlawrev-3479	1464	6	the	the	DET
inlawrev-3479	1464	7	other	other	ADJ
inlawrev-3479	1464	8	contents	content	NOUN
inlawrev-3479	1464	9	ofthe	ofthe	ADJ
inlawrev-3479	1464	10	study	study	NOUN
inlawrev-3479	1464	11	and	and	CCONJ
inlawrev-3479	1464	12	noted	note	VERB
inlawrev-3479	1464	13	that	that	SCONJ
inlawrev-3479	1464	14	generally	generally	ADV
inlawrev-3479	1464	15	accepted	accept	VERB
inlawrev-3479	1464	16	appraisal	appraisal	NOUN
inlawrev-3479	1464	17	techniques	technique	NOUN
inlawrev-3479	1464	18	may	may	AUX
inlawrev-3479	1464	19	be	be	AUX
inlawrev-3479	1464	20	used	use	VERB
inlawrev-3479	1464	21	to	to	PART
inlawrev-3479	1464	22	help	help	VERB
inlawrev-3479	1464	23	determine	determine	VERB
inlawrev-3479	1464	24	physical	physical	ADJ
inlawrev-3479	1464	25	depreciation	depreciation	NOUN
inlawrev-3479	1464	26	in	in	ADP
inlawrev-3479	1464	27	the	the	DET
inlawrev-3479	1464	28	absence	absence	NOUN
inlawrev-3479	1464	29	of	of	ADP
inlawrev-3479	1464	30	guidance	guidance	NOUN
inlawrev-3479	1464	31	from	from	ADP
inlawrev-3479	1464	32	the	the	DET
inlawrev-3479	1464	33	regulations	regulation	NOUN
inlawrev-3479	1464	34	,	,	PUNCT
inlawrev-3479	1464	35	but	but	CCONJ
inlawrev-3479	1464	36	when	when	SCONJ
inlawrev-3479	1464	37	the	the	DET
inlawrev-3479	1464	38	regulations	regulation	NOUN
inlawrev-3479	1464	39	are	be	AUX
inlawrev-3479	1464	40	clear	clear	ADJ
inlawrev-3479	1464	41	,	,	PUNCT
inlawrev-3479	1464	42	as	as	SCONJ
inlawrev-3479	1464	43	they	they	PRON
inlawrev-3479	1464	44	were	be	AUX
inlawrev-3479	1464	45	in	in	ADP
inlawrev-3479	1464	46	this	this	DET
inlawrev-3479	1464	47	case	case	NOUN
inlawrev-3479	1464	48	,	,	PUNCT
inlawrev-3479	1464	49	the	the	DET
inlawrev-3479	1464	50	regulations	regulation	NOUN
inlawrev-3479	1464	51	govern	govern	VERB
inlawrev-3479	1464	52	.	.	PUNCT
inlawrev-3479	1465	1	496	496	NUM
inlawrev-3479	1465	2	also	also	ADV
inlawrev-3479	1465	3	,	,	PUNCT
inlawrev-3479	1465	4	the	the	DET
inlawrev-3479	1465	5	tax	tax	NOUN
inlawrev-3479	1465	6	court	court	NOUN
inlawrev-3479	1465	7	rejected	reject	VERB
inlawrev-3479	1465	8	the	the	DET
inlawrev-3479	1465	9	study	study	NOUN
inlawrev-3479	1465	10	because	because	SCONJ
inlawrev-3479	1465	11	it	it	PRON
inlawrev-3479	1465	12	dealt	deal	VERB
inlawrev-3479	1465	13	with	with	ADP
inlawrev-3479	1465	14	figures	figure	NOUN
inlawrev-3479	1465	15	that	that	PRON
inlawrev-3479	1465	16	were	be	AUX
inlawrev-3479	1465	17	not	not	PART
inlawrev-3479	1465	18	relevant	relevant	ADJ
inlawrev-3479	1465	19	to	to	ADP
inlawrev-3479	1465	20	the	the	DET
inlawrev-3479	1465	21	tax	tax	NOUN
inlawrev-3479	1465	22	year	year	NOUN
inlawrev-3479	1465	23	at	at	ADP
inlawrev-3479	1465	24	issue	issue	NOUN
inlawrev-3479	1465	25	in	in	ADP
inlawrev-3479	1465	26	this	this	DET
inlawrev-3479	1465	27	case	case	NOUN
inlawrev-3479	1465	28	.	.	PUNCT
inlawrev-3479	1466	1	497	497	NUM
inlawrev-3479	1466	2	the	the	DET
inlawrev-3479	1466	3	tax	tax	NOUN
inlawrev-3479	1466	4	court	court	NOUN
inlawrev-3479	1466	5	concluded	conclude	VERB
inlawrev-3479	1466	6	that	that	SCONJ
inlawrev-3479	1466	7	neither	neither	CCONJ
inlawrev-3479	1466	8	the	the	DET
inlawrev-3479	1466	9	study	study	NOUN
inlawrev-3479	1466	10	nor	nor	CCONJ
inlawrev-3479	1466	11	the	the	DET
inlawrev-3479	1466	12	submitted	submit	VERB
inlawrev-3479	1466	13	photographs	photograph	NOUN
inlawrev-3479	1466	14	constituted	constitute	VERB
inlawrev-3479	1466	15	probative	probative	ADJ
inlawrev-3479	1466	16	evidence	evidence	NOUN
inlawrev-3479	1466	17	in	in	ADP
inlawrev-3479	1466	18	this	this	DET
inlawrev-3479	1466	19	case	case	NOUN
inlawrev-3479	1466	20	.	.	PUNCT
inlawrev-3479	1467	1	498	498	NUM
inlawrev-3479	1468	1	the	the	DET
inlawrev-3479	1468	2	tax	tax	NOUN
inlawrev-3479	1468	3	court	court	NOUN
inlawrev-3479	1468	4	also	also	ADV
inlawrev-3479	1468	5	held	hold	VERB
inlawrev-3479	1468	6	that	that	SCONJ
inlawrev-3479	1468	7	the	the	DET
inlawrev-3479	1468	8	testimony	testimony	NOUN
inlawrev-3479	1468	9	proffered	proffer	VERB
inlawrev-3479	1468	10	by	by	ADP
inlawrev-3479	1468	11	the	the	DET
inlawrev-3479	1468	12	taxpayer	taxpayer	NOUN
inlawrev-3479	1468	13	did	do	AUX
inlawrev-3479	1468	14	not	not	PART
inlawrev-3479	1468	15	help	help	VERB
inlawrev-3479	1468	16	its	its	PRON
inlawrev-3479	1468	17	case	case	NOUN
inlawrev-3479	1468	18	because	because	SCONJ
inlawrev-3479	1468	19	it	it	PRON
inlawrev-3479	1468	20	amounted	amount	VERB
inlawrev-3479	1468	21	to	to	ADP
inlawrev-3479	1468	22	nothing	nothing	PRON
inlawrev-3479	1468	23	more	more	ADJ
inlawrev-3479	1468	24	than	than	ADP
inlawrev-3479	1468	25	bare	bare	ADJ
inlawrev-3479	1468	26	allegations	allegation	NOUN
inlawrev-3479	1468	27	that	that	PRON
inlawrev-3479	1468	28	did	do	AUX
inlawrev-3479	1468	29	not	not	PART
inlawrev-3479	1468	30	constitute	constitute	VERB
inlawrev-3479	1468	31	probative	probative	ADJ
inlawrev-3479	1468	32	evidence	evidence	NOUN
inlawrev-3479	1468	33	.	.	PUNCT
inlawrev-3479	1469	1	499	499	NUM
inlawrev-3479	1469	2	therefore	therefore	ADV
inlawrev-3479	1469	3	,	,	PUNCT
inlawrev-3479	1469	4	the	the	DET
inlawrev-3479	1469	5	tax	tax	NOUN
inlawrev-3479	1469	6	court	court	NOUN
inlawrev-3479	1469	7	found	find	VERB
inlawrev-3479	1469	8	that	that	SCONJ
inlawrev-3479	1469	9	the	the	DET
inlawrev-3479	1469	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1469	11	failed	fail	VERB
inlawrev-3479	1469	12	to	to	PART
inlawrev-3479	1469	13	establish	establish	VERB
inlawrev-3479	1469	14	a	a	DET
inlawrev-3479	1469	15	prima	prima	NOUN
inlawrev-3479	1469	16	facie	facie	NOUN
inlawrev-3479	1469	17	case	case	NOUN
inlawrev-3479	1469	18	concerning	concern	VERB
inlawrev-3479	1469	19	its	its	PRON
inlawrev-3479	1469	20	assessment	assessment	NOUN
inlawrev-3479	1469	21	and	and	CCONJ
inlawrev-3479	1469	22	that	that	SCONJ
inlawrev-3479	1469	23	the	the	DET
inlawrev-3479	1469	24	isbtc	isbtc	NOUN
inlawrev-3479	1469	25	was	be	AUX
inlawrev-3479	1469	26	not	not	PART
inlawrev-3479	1469	27	required	require	VERB
inlawrev-3479	1469	28	to	to	PART
inlawrev-3479	1469	29	rebut	rebut	VERB
inlawrev-3479	1469	30	any	any	PRON
inlawrev-3479	1469	31	of	of	ADP
inlawrev-3479	1469	32	the	the	DET
inlawrev-3479	1469	33	taxpayer	taxpayer	NOUN
inlawrev-3479	1469	34	's	's	PART
inlawrev-3479	1469	35	evidence	evidence	NOUN
inlawrev-3479	1469	36	.	.	PUNCT
inlawrev-3479	1470	1	500	500	NUM
inlawrev-3479	1470	2	as	as	ADP
inlawrev-3479	1470	3	a	a	DET
inlawrev-3479	1470	4	result	result	NOUN
inlawrev-3479	1470	5	,	,	PUNCT
inlawrev-3479	1470	6	the	the	DET
inlawrev-3479	1470	7	tax	tax	NOUN
inlawrev-3479	1470	8	court	court	NOUN
inlawrev-3479	1470	9	affirmed	affirm	VERB
inlawrev-3479	1470	10	the	the	DET
inlawrev-3479	1470	11	isbtc	isbtc	NOUN
inlawrev-3479	1470	12	's	's	PART
inlawrev-3479	1470	13	final	final	ADJ
inlawrev-3479	1470	14	488	488	NUM
inlawrev-3479	1470	15	.	.	PUNCT
inlawrev-3479	1471	1	see	see	VERB
inlawrev-3479	1471	2	fleet	fleet	NOUN
inlawrev-3479	1471	3	supply	supply	NOUN
inlawrev-3479	1471	4	,	,	PUNCT
inlawrev-3479	1471	5	inc	inc	PROPN
inlawrev-3479	1471	6	.	.	PROPN
inlawrev-3479	1471	7	,	,	PUNCT
inlawrev-3479	1471	8	740	740	NUM
inlawrev-3479	1471	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1471	10	at	at	ADP
inlawrev-3479	1471	11	601	601	NUM
inlawrev-3479	1471	12	489	489	NUM
inlawrev-3479	1471	13	.	.	PUNCT
inlawrev-3479	1472	1	see	see	VERB
inlawrev-3479	1472	2	i	i	PRON
inlawrev-3479	1472	3	d.	d.	PROPN
inlawrev-3479	1472	4	490	490	NUM
inlawrev-3479	1472	5	.	.	PUNCT
inlawrev-3479	1473	1	see	see	VERB
inlawrev-3479	1473	2	i	i	PRON
inlawrev-3479	1473	3	d.	d.	PROPN
inlawrev-3479	1473	4	491	491	NUM
inlawrev-3479	1473	5	.	.	PUNCT
inlawrev-3479	1474	1	see	see	VERB
inlawrev-3479	1474	2	i	i	PRON
inlawrev-3479	1474	3	d.	d.	PROPN
inlawrev-3479	1474	4	492	492	NUM
inlawrev-3479	1474	5	.	.	PUNCT
inlawrev-3479	1475	1	740	740	NUM
inlawrev-3479	1475	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1475	3	939	939	NUM
inlawrev-3479	1475	4	(	(	PUNCT
inlawrev-3479	1475	5	ind	ind	NOUN
inlawrev-3479	1475	6	.	.	PUNCT
inlawrev-3479	1476	1	tax	tax	PROPN
inlawrev-3479	1476	2	ct	ct	PROPN
inlawrev-3479	1476	3	.	.	PROPN
inlawrev-3479	1476	4	2000	2000	NUM
inlawrev-3479	1476	5	)	)	PUNCT
inlawrev-3479	1476	6	.	.	PUNCT
inlawrev-3479	1477	1	493	493	NUM
inlawrev-3479	1477	2	.	.	PUNCT
inlawrev-3479	1478	1	see	see	VERB
inlawrev-3479	1478	2	i	i	PRON
inlawrev-3479	1478	3	d.	d.	PROPN
inlawrev-3479	1478	4	at	at	ADP
inlawrev-3479	1478	5	940	940	NUM
inlawrev-3479	1478	6	.	.	PUNCT
inlawrev-3479	1479	1	494	494	NUM
inlawrev-3479	1479	2	.	.	PUNCT
inlawrev-3479	1479	3	see	see	VERB
inlawrev-3479	1479	4	i	i	PRON
inlawrev-3479	1479	5	d.	d.	PROPN
inlawrev-3479	1479	6	495	495	NUM
inlawrev-3479	1479	7	.	.	PUNCT
inlawrev-3479	1480	1	see	see	VERB
inlawrev-3479	1480	2	i	i	PRON
inlawrev-3479	1480	3	d.	d.	PROPN
inlawrev-3479	1480	4	at	at	ADP
inlawrev-3479	1480	5	942	942	NUM
inlawrev-3479	1480	6	.	.	PUNCT
inlawrev-3479	1481	1	496	496	NUM
inlawrev-3479	1481	2	.	.	PUNCT
inlawrev-3479	1482	1	see	see	VERB
inlawrev-3479	1482	2	i	i	PRON
inlawrev-3479	1482	3	d.	d.	PROPN
inlawrev-3479	1482	4	497	497	NUM
inlawrev-3479	1482	5	.	.	PUNCT
inlawrev-3479	1483	1	see	see	VERB
inlawrev-3479	1483	2	i	i	PRON
inlawrev-3479	1483	3	d.	d.	PROPN
inlawrev-3479	1483	4	498	498	NUM
inlawrev-3479	1483	5	.	.	PUNCT
inlawrev-3479	1484	1	see	see	VERB
inlawrev-3479	1484	2	i	i	PRON
inlawrev-3479	1484	3	d.	d.	PROPN
inlawrev-3479	1484	4	499	499	NUM
inlawrev-3479	1484	5	.	.	PUNCT
inlawrev-3479	1485	1	see	see	VERB
inlawrev-3479	1485	2	i	i	PRON
inlawrev-3479	1485	3	d.	d.	PROPN
inlawrev-3479	1485	4	at	at	ADP
inlawrev-3479	1485	5	943	943	NUM
inlawrev-3479	1485	6	.	.	PUNCT
inlawrev-3479	1486	1	500	500	NUM
inlawrev-3479	1486	2	.	.	PUNCT
inlawrev-3479	1487	1	see	see	VERB
inlawrev-3479	1487	2	i	i	PRON
inlawrev-3479	1487	3	d.	d.	PROPN
inlawrev-3479	1487	4	2001	2001	NUM
inlawrev-3479	1487	5	]	]	PUNCT
inlawrev-3479	1488	1	taxation	taxation	NOUN
inlawrev-3479	1488	2	1047	1047	NUM
inlawrev-3479	1488	3	determination	determination	NOUN
inlawrev-3479	1488	4	.	.	PUNCT
inlawrev-3479	1489	1	501	501	NUM
inlawrev-3479	1489	2	b.	b.	PROPN
inlawrev-3479	1489	3	indiana	indiana	PROPN
inlawrev-3479	1489	4	property	property	PROPN
inlawrev-3479	1489	5	taxes	taxis	NOUN
inlawrev-3479	1489	6	—	—	PUNCT
inlawrev-3479	1489	7	tangible	tangible	ADJ
inlawrev-3479	1489	8	personal	personal	ADJ
inlawrev-3479	1489	9	property	property	NOUN
inlawrev-3479	1489	10	taxes	taxis	NOUN
inlawrev-3479	1489	11	1	1	NUM
inlawrev-3479	1489	12	.	.	PUNCT
inlawrev-3479	1489	13	graybar	graybar	PROPN
inlawrev-3479	1489	14	electric	electric	PROPN
inlawrev-3479	1489	15	co.	co.	PROPN
inlawrev-3479	1489	16	v.	v.	ADP
inlawrev-3479	1489	17	state	state	PROPN
inlawrev-3479	1489	18	board	board	PROPN
inlawrev-3479	1489	19	oftax	oftax	NOUN
inlawrev-3479	1489	20	commissioners.502	commissioners.502	PROPN
inlawrev-3479	1489	21	—	—	PUNCT
inlawrev-3479	1489	22	graybar	graybar	PROPN
inlawrev-3479	1489	23	electric	electric	PROPN
inlawrev-3479	1489	24	co.	co.	PROPN
inlawrev-3479	1489	25	(	(	PUNCT
inlawrev-3479	1489	26	taxpayer	taxpayer	PROPN
inlawrev-3479	1489	27	)	)	PUNCT
inlawrev-3479	1489	28	,	,	PUNCT
inlawrev-3479	1489	29	an	an	DET
inlawrev-3479	1489	30	electric	electric	ADJ
inlawrev-3479	1489	31	company	company	NOUN
inlawrev-3479	1489	32	with	with	ADP
inlawrev-3479	1489	33	an	an	DET
inlawrev-3479	1489	34	office	office	NOUN
inlawrev-3479	1489	35	located	locate	VERB
inlawrev-3479	1489	36	in	in	ADP
inlawrev-3479	1489	37	lake	lake	PROPN
inlawrev-3479	1489	38	county	county	PROPN
inlawrev-3479	1489	39	,	,	PUNCT
inlawrev-3479	1489	40	indiana	indiana	PROPN
inlawrev-3479	1489	41	,	,	PUNCT
inlawrev-3479	1489	42	appealed	appeal	VERB
inlawrev-3479	1489	43	from	from	ADP
inlawrev-3479	1489	44	a	a	DET
inlawrev-3479	1489	45	final	final	ADJ
inlawrev-3479	1489	46	determination	determination	NOUN
inlawrev-3479	1489	47	of	of	ADP
inlawrev-3479	1489	48	the	the	DET
inlawrev-3479	1489	49	isbtc	isbtc	NOUN
inlawrev-3479	1489	50	,	,	PUNCT
inlawrev-3479	1489	51	in	in	ADP
inlawrev-3479	1489	52	which	which	PRON
inlawrev-3479	1489	53	it	it	PRON
inlawrev-3479	1489	54	denied	deny	VERB
inlawrev-3479	1489	55	the	the	DET
inlawrev-3479	1489	56	taxpayer	taxpayer	NOUN
inlawrev-3479	1489	57	's	's	PART
inlawrev-3479	1489	58	claim	claim	NOUN
inlawrev-3479	1489	59	for	for	ADP
inlawrev-3479	1489	60	the	the	DET
inlawrev-3479	1489	61	enterprise	enterprise	NOUN
inlawrev-3479	1489	62	zone	zone	NOUN
inlawrev-3479	1489	63	business	business	NOUN
inlawrev-3479	1489	64	personal	personal	ADJ
inlawrev-3479	1489	65	property	property	NOUN
inlawrev-3479	1489	66	tax	tax	NOUN
inlawrev-3479	1489	67	credit503	credit503	PROPN
inlawrev-3479	1489	68	(	(	PUNCT
inlawrev-3479	1489	69	ez	ez	NOUN
inlawrev-3479	1489	70	credit	credit	NOUN
inlawrev-3479	1489	71	)	)	PUNCT
inlawrev-3479	1489	72	based	base	VERB
inlawrev-3479	1489	73	on	on	ADP
inlawrev-3479	1489	74	the	the	DET
inlawrev-3479	1489	75	untimeliness	untimeliness	NOUN
inlawrev-3479	1489	76	of	of	ADP
inlawrev-3479	1489	77	the	the	DET
inlawrev-3479	1489	78	taxpayer	taxpayer	NOUN
inlawrev-3479	1489	79	's	's	PART
inlawrev-3479	1489	80	application	application	NOUN
inlawrev-3479	1489	81	.	.	PUNCT
inlawrev-3479	1490	1	504	504	NUM
inlawrev-3479	1490	2	specifically	specifically	ADV
inlawrev-3479	1490	3	,	,	PUNCT
inlawrev-3479	1490	4	the	the	DET
inlawrev-3479	1490	5	taxpayer	taxpayer	NOUN
inlawrev-3479	1490	6	requested	request	VERB
inlawrev-3479	1490	7	a	a	DET
inlawrev-3479	1490	8	determination	determination	NOUN
inlawrev-3479	1490	9	of	of	ADP
inlawrev-3479	1490	10	whether	whether	SCONJ
inlawrev-3479	1490	11	the	the	DET
inlawrev-3479	1490	12	isbtc	isbtc	NOUN
inlawrev-3479	1490	13	possessed	possess	VERB
inlawrev-3479	1490	14	the	the	DET
inlawrev-3479	1490	15	authority	authority	NOUN
inlawrev-3479	1490	16	to	to	PART
inlawrev-3479	1490	17	consider	consider	VERB
inlawrev-3479	1490	18	the	the	DET
inlawrev-3479	1490	19	taxpayer	taxpayer	NOUN
inlawrev-3479	1490	20	's	's	PART
inlawrev-3479	1490	21	application	application	NOUN
inlawrev-3479	1490	22	for	for	ADP
inlawrev-3479	1490	23	the	the	DET
inlawrev-3479	1490	24	ez	ez	PROPN
inlawrev-3479	1490	25	credit	credit	NOUN
inlawrev-3479	1490	26	when	when	SCONJ
inlawrev-3479	1490	27	it	it	PRON
inlawrev-3479	1490	28	was	be	AUX
inlawrev-3479	1490	29	not	not	PART
inlawrev-3479	1490	30	filed	file	VERB
inlawrev-3479	1490	31	timely	timely	ADV
inlawrev-3479	1490	32	.	.	PUNCT
inlawrev-3479	1491	1	in	in	ADP
inlawrev-3479	1491	2	this	this	DET
inlawrev-3479	1491	3	case	case	NOUN
inlawrev-3479	1491	4	,	,	PUNCT
inlawrev-3479	1491	5	the	the	DET
inlawrev-3479	1491	6	tax	tax	NOUN
inlawrev-3479	1491	7	court	court	NOUN
inlawrev-3479	1491	8	reversed	reverse	VERB
inlawrev-3479	1491	9	the	the	DET
inlawrev-3479	1491	10	isbtc	isbtc	NOUN
inlawrev-3479	1491	11	's	's	PART
inlawrev-3479	1491	12	final	final	ADJ
inlawrev-3479	1491	13	determination	determination	NOUN
inlawrev-3479	1491	14	.	.	PUNCT
inlawrev-3479	1492	1	505	505	NUM
inlawrev-3479	1492	2	as	as	ADP
inlawrev-3479	1492	3	background	background	NOUN
inlawrev-3479	1492	4	,	,	PUNCT
inlawrev-3479	1492	5	the	the	DET
inlawrev-3479	1492	6	tax	tax	NOUN
inlawrev-3479	1492	7	court	court	NOUN
inlawrev-3479	1492	8	explained	explain	VERB
inlawrev-3479	1492	9	that	that	SCONJ
inlawrev-3479	1492	10	lake	lake	PROPN
inlawrev-3479	1492	11	county	county	PROPN
inlawrev-3479	1492	12	allows	allow	VERB
inlawrev-3479	1492	13	a	a	DET
inlawrev-3479	1492	14	property	property	NOUN
inlawrev-3479	1492	15	tax	tax	NOUN
inlawrev-3479	1492	16	credit	credit	NOUN
inlawrev-3479	1492	17	for	for	ADP
inlawrev-3479	1492	18	"	"	PUNCT
inlawrev-3479	1492	19	enterprise	enterprise	NOUN
inlawrev-3479	1492	20	zone	zone	NOUN
inlawrev-3479	1492	21	inventory	inventory	NOUN
inlawrev-3479	1492	22	,	,	PUNCT
inlawrev-3479	1492	23	"	"	PUNCT
inlawrev-3479	1492	24	which	which	PRON
inlawrev-3479	1492	25	is	be	AUX
inlawrev-3479	1492	26	inventory	inventory	NOUN
inlawrev-3479	1492	27	located	locate	VERB
inlawrev-3479	1492	28	within	within	ADP
inlawrev-3479	1492	29	an	an	DET
inlawrev-3479	1492	30	enterprise	enterprise	NOUN
inlawrev-3479	1492	31	zone	zone	NOUN
inlawrev-3479	1492	32	on	on	ADP
inlawrev-3479	1492	33	the	the	DET
inlawrev-3479	1492	34	assessment	assessment	NOUN
inlawrev-3479	1492	35	date	date	NOUN
inlawrev-3479	1492	36	.	.	PUNCT
inlawrev-3479	1493	1	506	506	NUM
inlawrev-3479	1493	2	the	the	DET
inlawrev-3479	1493	3	tax	tax	NOUN
inlawrev-3479	1493	4	court	court	NOUN
inlawrev-3479	1493	5	noted	note	VERB
inlawrev-3479	1493	6	that	that	SCONJ
inlawrev-3479	1493	7	the	the	DET
inlawrev-3479	1493	8	purpose	purpose	NOUN
inlawrev-3479	1493	9	of	of	ADP
inlawrev-3479	1493	10	the	the	DET
inlawrev-3479	1493	11	credit	credit	NOUN
inlawrev-3479	1493	12	is	be	AUX
inlawrev-3479	1493	13	to	to	PART
inlawrev-3479	1493	14	encourage	encourage	VERB
inlawrev-3479	1493	15	capital	capital	NOUN
inlawrev-3479	1493	16	investment	investment	NOUN
inlawrev-3479	1493	17	in	in	ADP
inlawrev-3479	1493	18	the	the	DET
inlawrev-3479	1493	19	enterprise	enterprise	NOUN
inlawrev-3479	1493	20	zone	zone	NOUN
inlawrev-3479	1493	21	area	area	NOUN
inlawrev-3479	1493	22	in	in	ADP
inlawrev-3479	1493	23	order	order	NOUN
inlawrev-3479	1493	24	to	to	PART
inlawrev-3479	1493	25	create	create	VERB
inlawrev-3479	1493	26	jobs	job	NOUN
inlawrev-3479	1493	27	.	.	PUNCT
inlawrev-3479	1494	1	507	507	NUM
inlawrev-3479	1494	2	the	the	DET
inlawrev-3479	1494	3	tax	tax	NOUN
inlawrev-3479	1494	4	court	court	NOUN
inlawrev-3479	1494	5	found	find	VERB
inlawrev-3479	1494	6	that	that	SCONJ
inlawrev-3479	1494	7	in	in	ADP
inlawrev-3479	1494	8	order	order	NOUN
inlawrev-3479	1494	9	to	to	PART
inlawrev-3479	1494	10	obtain	obtain	VERB
inlawrev-3479	1494	11	the	the	DET
inlawrev-3479	1494	12	credit	credit	NOUN
inlawrev-3479	1494	13	,	,	PUNCT
inlawrev-3479	1494	14	the	the	DET
inlawrev-3479	1494	15	taxpayer	taxpayer	NOUN
inlawrev-3479	1494	16	was	be	AUX
inlawrev-3479	1494	17	required	require	VERB
inlawrev-3479	1494	18	to	to	PART
inlawrev-3479	1494	19	apply	apply	VERB
inlawrev-3479	1494	20	to	to	ADP
inlawrev-3479	1494	21	both	both	CCONJ
inlawrev-3479	1494	22	the	the	DET
inlawrev-3479	1494	23	lake	lake	PROPN
inlawrev-3479	1494	24	county	county	PROPN
inlawrev-3479	1494	25	auditor	auditor	NOUN
inlawrev-3479	1494	26	and	and	CCONJ
inlawrev-3479	1494	27	the	the	DET
inlawrev-3479	1494	28	isbtc	isbtc	NOUN
inlawrev-3479	1494	29	.	.	PUNCT
inlawrev-3479	1495	1	508	508	NUM
inlawrev-3479	1495	2	the	the	DET
inlawrev-3479	1495	3	tax	tax	NOUN
inlawrev-3479	1495	4	court	court	NOUN
inlawrev-3479	1495	5	noted	note	VERB
inlawrev-3479	1495	6	the	the	DET
inlawrev-3479	1495	7	additional	additional	ADJ
inlawrev-3479	1495	8	requirement	requirement	NOUN
inlawrev-3479	1495	9	that	that	SCONJ
inlawrev-3479	1495	10	the	the	DET
inlawrev-3479	1495	11	taxpayer	taxpayer	NOUN
inlawrev-3479	1495	12	should	should	AUX
inlawrev-3479	1495	13	file	file	VERB
inlawrev-3479	1495	14	its	its	PRON
inlawrev-3479	1495	15	application	application	NOUN
inlawrev-3479	1495	16	within	within	ADP
inlawrev-3479	1495	17	the	the	DET
inlawrev-3479	1495	18	time	time	NOUN
inlawrev-3479	1495	19	period	period	NOUN
inlawrev-3479	1495	20	required	require	VERB
inlawrev-3479	1495	21	by	by	ADP
inlawrev-3479	1495	22	section	section	NOUN
inlawrev-3479	1495	23	6	6	NUM
inlawrev-3479	1495	24	-	-	SYM
inlawrev-3479	1495	25	1.1	1.1	NUM
inlawrev-3479	1495	26	-20.8	-20.8	PROPN
inlawrev-3479	1495	27	-	-	PUNCT
inlawrev-3479	1495	28	2	2	NUM
inlawrev-3479	1495	29	of	of	ADP
inlawrev-3479	1495	30	the	the	DET
inlawrev-3479	1495	31	indiana	indiana	PROPN
inlawrev-3479	1495	32	code	code	PROPN
inlawrev-3479	1495	33	.	.	PUNCT
inlawrev-3479	1496	1	509	509	NUM
inlawrev-3479	1496	2	the	the	DET
inlawrev-3479	1496	3	tax	tax	NOUN
inlawrev-3479	1496	4	court	court	NOUN
inlawrev-3479	1496	5	considered	consider	VERB
inlawrev-3479	1496	6	whether	whether	SCONJ
inlawrev-3479	1496	7	state	state	NOUN
inlawrev-3479	1496	8	boardoftax	boardoftax	NOUN
inlawrev-3479	1496	9	commissioners	commissioner	NOUN
inlawrev-3479	1496	10	v.	v.	ADP
inlawrev-3479	1496	11	new	new	PROPN
inlawrev-3479	1496	12	energy	energy	PROPN
inlawrev-3479	1496	13	co.	co.	PROPN
inlawrev-3479	1496	14	ofindiana	ofindiana	PROPN
inlawrev-3479	1496	15	,	,	PUNCT
inlawrev-3479	1496	16	510	510	NUM
inlawrev-3479	1496	17	should	should	AUX
inlawrev-3479	1496	18	control	control	VERB
inlawrev-3479	1496	19	the	the	DET
inlawrev-3479	1496	20	outcome	outcome	NOUN
inlawrev-3479	1496	21	of	of	ADP
inlawrev-3479	1496	22	this	this	DET
inlawrev-3479	1496	23	case	case	NOUN
inlawrev-3479	1496	24	.	.	PUNCT
inlawrev-3479	1497	1	511	511	NUM
inlawrev-3479	1497	2	the	the	DET
inlawrev-3479	1497	3	tax	tax	NOUN
inlawrev-3479	1497	4	501	501	NUM
inlawrev-3479	1497	5	see	see	VERB
inlawrev-3479	1497	6	i	i	PROPN
inlawrev-3479	1497	7	d.	d.	PROPN
inlawrev-3479	1497	8	502	502	NUM
inlawrev-3479	1497	9	.	.	PUNCT
inlawrev-3479	1498	1	723	723	NUM
inlawrev-3479	1498	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1498	3	491	491	NUM
inlawrev-3479	1498	4	(	(	PUNCT
inlawrev-3479	1498	5	ind	ind	NOUN
inlawrev-3479	1498	6	.	.	PUNCT
inlawrev-3479	1499	1	tax	tax	PROPN
inlawrev-3479	1499	2	ct	ct	PROPN
inlawrev-3479	1499	3	.	.	PROPN
inlawrev-3479	1499	4	2000	2000	NUM
inlawrev-3479	1499	5	)	)	PUNCT
inlawrev-3479	1499	6	.	.	PUNCT
inlawrev-3479	1500	1	503	503	NUM
inlawrev-3479	1500	2	.	.	PUNCT
inlawrev-3479	1500	3	see	see	VERB
inlawrev-3479	1500	4	ind	ind	PROPN
inlawrev-3479	1500	5	.	.	PUNCT
inlawrev-3479	1501	1	code	code	PROPN
inlawrev-3479	1501	2	§	§	PROPN
inlawrev-3479	1501	3	6	6	NUM
inlawrev-3479	1501	4	-	-	SYM
inlawrev-3479	1501	5	1.1	1.1	NUM
inlawrev-3479	1501	6	-	-	PUNCT
inlawrev-3479	1501	7	20.8	20.8	NUM
inlawrev-3479	1501	8	-	-	SYM
inlawrev-3479	1501	9	1	1	NUM
inlawrev-3479	1501	10	(	(	PUNCT
inlawrev-3479	1501	11	2000	2000	NUM
inlawrev-3479	1501	12	)	)	PUNCT
inlawrev-3479	1501	13	.	.	PUNCT
inlawrev-3479	1502	1	504	504	NUM
inlawrev-3479	1502	2	.	.	PUNCT
inlawrev-3479	1503	1	see	see	VERB
inlawrev-3479	1503	2	graybar	graybar	PROPN
inlawrev-3479	1503	3	electric	electric	PROPN
inlawrev-3479	1503	4	co.	co.	PROPN
inlawrev-3479	1503	5	,	,	PUNCT
inlawrev-3479	1503	6	723	723	NUM
inlawrev-3479	1503	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1503	8	at	at	ADP
inlawrev-3479	1503	9	49	49	NUM
inlawrev-3479	1503	10	1	1	NUM
inlawrev-3479	1503	11	.	.	PUNCT
inlawrev-3479	1504	1	505	505	NUM
inlawrev-3479	1504	2	.	.	PUNCT
inlawrev-3479	1504	3	see	see	VERB
inlawrev-3479	1504	4	i	i	PRON
inlawrev-3479	1504	5	d.	d.	PROPN
inlawrev-3479	1504	6	506	506	NUM
inlawrev-3479	1504	7	.	.	PUNCT
inlawrev-3479	1505	1	i	i	PRON
inlawrev-3479	1505	2	d	d	PROPN
inlawrev-3479	1505	3	507	507	X
inlawrev-3479	1505	4	.	.	PUNCT
inlawrev-3479	1506	1	see	see	VERB
inlawrev-3479	1506	2	i	i	PROPN
inlawrev-3479	1506	3	d	d	PROPN
inlawrev-3479	1506	4	508	508	NUM
inlawrev-3479	1506	5	.	.	PUNCT
inlawrev-3479	1507	1	see	see	VERB
inlawrev-3479	1507	2	i	i	PROPN
inlawrev-3479	1507	3	d	d	PROPN
inlawrev-3479	1507	4	;	;	PUNCT
inlawrev-3479	1507	5	see	see	VERB
inlawrev-3479	1507	6	also	also	ADV
inlawrev-3479	1507	7	ind	ind	PROPN
inlawrev-3479	1507	8	.	.	PUNCT
inlawrev-3479	1508	1	code	code	PROPN
inlawrev-3479	1508	2	§	§	PROPN
inlawrev-3479	1508	3	6	6	NUM
inlawrev-3479	1508	4	-	-	SYM
inlawrev-3479	1508	5	1.1	1.1	NUM
inlawrev-3479	1508	6	-	-	PUNCT
inlawrev-3479	1508	7	20.8	20.8	NUM
inlawrev-3479	1508	8	-	-	SYM
inlawrev-3479	1508	9	2	2	NUM
inlawrev-3479	1508	10	(	(	PUNCT
inlawrev-3479	1508	11	2000	2000	NUM
inlawrev-3479	1508	12	)	)	PUNCT
inlawrev-3479	1508	13	.	.	PUNCT
inlawrev-3479	1509	1	509	509	NUM
inlawrev-3479	1509	2	.	.	PUNCT
inlawrev-3479	1509	3	see	see	VERB
inlawrev-3479	1509	4	graybar	graybar	PROPN
inlawrev-3479	1509	5	electric	electric	PROPN
inlawrev-3479	1509	6	co.	co.	PROPN
inlawrev-3479	1509	7	,	,	PUNCT
inlawrev-3479	1509	8	723	723	NUM
inlawrev-3479	1509	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1509	10	at	at	ADP
inlawrev-3479	1509	11	49	49	NUM
inlawrev-3479	1509	12	1	1	NUM
inlawrev-3479	1509	13	;	;	PUNCT
inlawrev-3479	1509	14	see	see	VERB
inlawrev-3479	1509	15	also	also	ADV
inlawrev-3479	1509	16	ind	ind	PROPN
inlawrev-3479	1509	17	.	.	PUNCT
inlawrev-3479	1510	1	code	code	PROPN
inlawrev-3479	1510	2	§	§	PROPN
inlawrev-3479	1510	3	61	61	NUM
inlawrev-3479	1510	4	.	.	NOUN
inlawrev-3479	1510	5	1	1	NUM
inlawrev-3479	1510	6	-20	-20	NUM
inlawrev-3479	1510	7	.	.	PUNCT
inlawrev-3479	1511	1	8	8	NUM
inlawrev-3479	1511	2	-	-	SYM
inlawrev-3479	1511	3	2	2	NUM
inlawrev-3479	1511	4	(	(	PUNCT
inlawrev-3479	1511	5	2000	2000	NUM
inlawrev-3479	1511	6	)	)	PUNCT
inlawrev-3479	1511	7	.	.	PUNCT
inlawrev-3479	1512	1	(	(	PUNCT
inlawrev-3479	1512	2	a	a	DET
inlawrev-3479	1512	3	person	person	NOUN
inlawrev-3479	1512	4	that	that	PRON
inlawrev-3479	1512	5	timely	timely	ADV
inlawrev-3479	1512	6	files	file	VERB
inlawrev-3479	1512	7	a	a	DET
inlawrev-3479	1512	8	personal	personal	ADJ
inlawrev-3479	1512	9	property	property	NOUN
inlawrev-3479	1512	10	return	return	NOUN
inlawrev-3479	1512	11	under	under	ADP
inlawrev-3479	1512	12	indiana	indiana	PROPN
inlawrev-3479	1512	13	code	code	PROPN
inlawrev-3479	1512	14	section	section	NOUN
inlawrev-3479	1512	15	6	6	NUM
inlawrev-3479	1512	16	-	-	SYM
inlawrev-3479	1512	17	1	1	NUM
inlawrev-3479	1512	18	.	.	PUNCT
inlawrev-3479	1513	1	l-3	l-3	PROPN
inlawrev-3479	1513	2	-	-	PUNCT
inlawrev-3479	1513	3	7(a	7(a	NUM
inlawrev-3479	1513	4	)	)	PUNCT
inlawrev-3479	1513	5	for	for	ADP
inlawrev-3479	1513	6	an	an	DET
inlawrev-3479	1513	7	assessment	assessment	NOUN
inlawrev-3479	1513	8	year	year	NOUN
inlawrev-3479	1513	9	must	must	AUX
inlawrev-3479	1513	10	file	file	VERB
inlawrev-3479	1513	11	the	the	DET
inlawrev-3479	1513	12	application	application	NOUN
inlawrev-3479	1513	13	between	between	ADP
inlawrev-3479	1513	14	march	march	PROPN
inlawrev-3479	1513	15	1	1	NUM
inlawrev-3479	1513	16	and	and	CCONJ
inlawrev-3479	1513	17	may	may	PROPN
inlawrev-3479	1513	18	15	15	NUM
inlawrev-3479	1513	19	ofthat	ofthat	ADJ
inlawrev-3479	1513	20	year	year	NOUN
inlawrev-3479	1513	21	in	in	ADP
inlawrev-3479	1513	22	order	order	NOUN
inlawrev-3479	1513	23	to	to	PART
inlawrev-3479	1513	24	obtain	obtain	VERB
inlawrev-3479	1513	25	the	the	DET
inlawrev-3479	1513	26	credit	credit	NOUN
inlawrev-3479	1513	27	in	in	ADP
inlawrev-3479	1513	28	the	the	DET
inlawrev-3479	1513	29	following	following	ADJ
inlawrev-3479	1513	30	year	year	NOUN
inlawrev-3479	1513	31	.	.	PUNCT
inlawrev-3479	1514	1	a	a	DET
inlawrev-3479	1514	2	person	person	NOUN
inlawrev-3479	1514	3	that	that	PRON
inlawrev-3479	1514	4	obtains	obtain	VERB
inlawrev-3479	1514	5	a	a	DET
inlawrev-3479	1514	6	filing	filing	NOUN
inlawrev-3479	1514	7	extension	extension	NOUN
inlawrev-3479	1514	8	under	under	ADP
inlawrev-3479	1514	9	indiana	indiana	PROPN
inlawrev-3479	1514	10	code	code	PROPN
inlawrev-3479	1514	11	section	section	NOUN
inlawrev-3479	1514	12	6	6	NUM
inlawrev-3479	1514	13	-	-	SYM
inlawrev-3479	1514	14	1.1	1.1	NUM
inlawrev-3479	1514	15	-3	-3	PUNCT
inlawrev-3479	1514	16	-	-	X
inlawrev-3479	1514	17	7(b	7(b	NOUN
inlawrev-3479	1514	18	)	)	PUNCT
inlawrev-3479	1514	19	for	for	ADP
inlawrev-3479	1514	20	an	an	DET
inlawrev-3479	1514	21	assessment	assessment	NOUN
inlawrev-3479	1514	22	year	year	NOUN
inlawrev-3479	1514	23	must	must	AUX
inlawrev-3479	1514	24	file	file	VERB
inlawrev-3479	1514	25	the	the	DET
inlawrev-3479	1514	26	application	application	NOUN
inlawrev-3479	1514	27	between	between	ADP
inlawrev-3479	1514	28	march	march	PROPN
inlawrev-3479	1514	29	1	1	NUM
inlawrev-3479	1514	30	and	and	CCONJ
inlawrev-3479	1514	31	june	june	PROPN
inlawrev-3479	1514	32	1	1	NUM
inlawrev-3479	1514	33	4	4	NUM
inlawrev-3479	1514	34	of	of	ADP
inlawrev-3479	1514	35	that	that	DET
inlawrev-3479	1514	36	year	year	NOUN
inlawrev-3479	1514	37	in	in	ADP
inlawrev-3479	1514	38	order	order	NOUN
inlawrev-3479	1514	39	to	to	PART
inlawrev-3479	1514	40	obtain	obtain	VERB
inlawrev-3479	1514	41	the	the	DET
inlawrev-3479	1514	42	credit	credit	NOUN
inlawrev-3479	1514	43	in	in	ADP
inlawrev-3479	1514	44	the	the	DET
inlawrev-3479	1514	45	following	following	ADJ
inlawrev-3479	1514	46	year	year	NOUN
inlawrev-3479	1514	47	.	.	PUNCT
inlawrev-3479	1514	48	)	)	PUNCT
inlawrev-3479	1514	49	.	.	PUNCT
inlawrev-3479	1515	1	510	510	NUM
inlawrev-3479	1515	2	.	.	X
inlawrev-3479	1515	3	585	585	NUM
inlawrev-3479	1515	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1515	5	38	38	NUM
inlawrev-3479	1515	6	(	(	PUNCT
inlawrev-3479	1515	7	ind	ind	NOUN
inlawrev-3479	1515	8	.	.	PUNCT
inlawrev-3479	1516	1	ct	ct	PROPN
inlawrev-3479	1516	2	.	.	PUNCT
inlawrev-3479	1516	3	app	app	PROPN
inlawrev-3479	1516	4	.	.	PROPN
inlawrev-3479	1516	5	1992	1992	NUM
inlawrev-3479	1516	6	)	)	PUNCT
inlawrev-3479	1516	7	.	.	PUNCT
inlawrev-3479	1517	1	511	511	NUM
inlawrev-3479	1517	2	.	.	PUNCT
inlawrev-3479	1518	1	see	see	VERB
inlawrev-3479	1518	2	graybar	graybar	PROPN
inlawrev-3479	1518	3	electric	electric	PROPN
inlawrev-3479	1518	4	co.	co.	PROPN
inlawrev-3479	1518	5	,	,	PUNCT
inlawrev-3479	1518	6	723	723	NUM
inlawrev-3479	1518	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1518	8	at	at	ADP
inlawrev-3479	1518	9	494	494	NUM
inlawrev-3479	1518	10	.	.	PUNCT
inlawrev-3479	1519	1	in	in	ADP
inlawrev-3479	1519	2	new	new	ADJ
inlawrev-3479	1519	3	energy	energy	NOUN
inlawrev-3479	1519	4	,	,	PUNCT
inlawrev-3479	1519	5	the	the	DET
inlawrev-3479	1519	6	isbtc	isbtc	NOUN
inlawrev-3479	1519	7	relied	rely	VERB
inlawrev-3479	1519	8	on	on	ADP
inlawrev-3479	1519	9	section	section	NOUN
inlawrev-3479	1519	10	6	6	NUM
inlawrev-3479	1519	11	-	-	SYM
inlawrev-3479	1519	12	1	1	NUM
inlawrev-3479	1519	13	.	.	NOUN
inlawrev-3479	1519	14	1	1	NUM
inlawrev-3479	1519	15	-	-	SYM
inlawrev-3479	1519	16	12	12	NUM
inlawrev-3479	1519	17	.	.	PUNCT
inlawrev-3479	1520	1	1	1	NUM
inlawrev-3479	1520	2	-	-	SYM
inlawrev-3479	1520	3	5.5(a	5.5(a	NUM
inlawrev-3479	1520	4	)	)	PUNCT
inlawrev-3479	1520	5	of	of	ADP
inlawrev-3479	1520	6	the	the	DET
inlawrev-3479	1520	7	indiana	indiana	PROPN
inlawrev-3479	1520	8	code	code	PROPN
inlawrev-3479	1520	9	when	when	SCONJ
inlawrev-3479	1520	10	it	it	PRON
inlawrev-3479	1520	11	denied	deny	VERB
inlawrev-3479	1520	12	an	an	DET
inlawrev-3479	1520	13	application	application	NOUN
inlawrev-3479	1520	14	for	for	ADP
inlawrev-3479	1520	15	a	a	DET
inlawrev-3479	1520	16	deduction	deduction	NOUN
inlawrev-3479	1520	17	from	from	ADP
inlawrev-3479	1520	18	assessed	assess	VERB
inlawrev-3479	1520	19	valuation	valuation	NOUN
inlawrev-3479	1520	20	for	for	ADP
inlawrev-3479	1520	21	new	new	ADJ
inlawrev-3479	1520	22	manufacturing	manufacturing	NOUN
inlawrev-3479	1520	23	equipment	equipment	NOUN
inlawrev-3479	1520	24	in	in	ADP
inlawrev-3479	1520	25	economic	economic	ADJ
inlawrev-3479	1520	26	revitalization	revitalization	NOUN
inlawrev-3479	1520	27	area	area	NOUN
inlawrev-3479	1520	28	based	base	VERB
inlawrev-3479	1520	29	on	on	ADP
inlawrev-3479	1520	30	the	the	DET
inlawrev-3479	1520	31	untimely	untimely	ADJ
inlawrev-3479	1520	32	filing	filing	NOUN
inlawrev-3479	1520	33	of	of	ADP
inlawrev-3479	1520	34	the	the	DET
inlawrev-3479	1520	35	application	application	NOUN
inlawrev-3479	1520	36	.	.	PUNCT
inlawrev-3479	1521	1	the	the	DET
inlawrev-3479	1521	2	trial	trial	NOUN
inlawrev-3479	1521	3	court	court	NOUN
inlawrev-3479	1521	4	ruled	rule	VERB
inlawrev-3479	1521	5	that	that	SCONJ
inlawrev-3479	1521	6	despite	despite	SCONJ
inlawrev-3479	1521	7	the	the	DET
inlawrev-3479	1521	8	language	language	NOUN
inlawrev-3479	1521	9	ofthe	ofthe	NOUN
inlawrev-3479	1521	10	statute	statute	NOUN
inlawrev-3479	1521	11	,	,	PUNCT
inlawrev-3479	1521	12	the	the	DET
inlawrev-3479	1521	13	isbtc	isbtc	NOUN
inlawrev-3479	1521	14	had	have	VERB
inlawrev-3479	1521	15	the	the	DET
inlawrev-3479	1521	16	authority	authority	NOUN
inlawrev-3479	1521	17	to	to	PART
inlawrev-3479	1521	18	hear	hear	VERB
inlawrev-3479	1521	19	a	a	DET
inlawrev-3479	1521	20	late	late	ADV
inlawrev-3479	1521	21	-	-	PUNCT
inlawrev-3479	1521	22	filed	file	VERB
inlawrev-3479	1521	23	application	application	NOUN
inlawrev-3479	1521	24	and	and	CCONJ
inlawrev-3479	1521	25	remanded	remand	VERB
inlawrev-3479	1521	26	the	the	DET
inlawrev-3479	1521	27	case	case	NOUN
inlawrev-3479	1521	28	to	to	ADP
inlawrev-3479	1521	29	the	the	DET
inlawrev-3479	1521	30	isbtc	isbtc	NOUN
inlawrev-3479	1521	31	for	for	ADP
inlawrev-3479	1521	32	further	further	ADJ
inlawrev-3479	1521	33	consideration	consideration	NOUN
inlawrev-3479	1521	34	,	,	PUNCT
inlawrev-3479	1521	35	and	and	CCONJ
inlawrev-3479	1521	36	the	the	DET
inlawrev-3479	1521	37	court	court	NOUN
inlawrev-3479	1521	38	of	of	ADP
inlawrev-3479	1521	39	appeals	appeals	PROPN
inlawrev-3479	1521	40	affirmed	affirm	VERB
inlawrev-3479	1521	41	.	.	PUNCT
inlawrev-3479	1522	1	the	the	DET
inlawrev-3479	1522	2	tax	tax	NOUN
inlawrev-3479	1522	3	court	court	NOUN
inlawrev-3479	1522	4	noted	note	VERB
inlawrev-3479	1522	5	that	that	SCONJ
inlawrev-3479	1522	6	while	while	SCONJ
inlawrev-3479	1522	7	opinions	opinion	NOUN
inlawrev-3479	1522	8	1048	1048	NUM
inlawrev-3479	1522	9	indiana	indiana	PROPN
inlawrev-3479	1522	10	law	law	PROPN
inlawrev-3479	1522	11	review	review	NOUN
inlawrev-3479	1523	1	[	[	X
inlawrev-3479	1523	2	vol	vol	NOUN
inlawrev-3479	1523	3	.	.	PUNCT
inlawrev-3479	1524	1	34:1003	34:1003	NUM
inlawrev-3479	1524	2	court	court	NOUN
inlawrev-3479	1524	3	found	find	VERB
inlawrev-3479	1524	4	that	that	SCONJ
inlawrev-3479	1524	5	in	in	ADP
inlawrev-3479	1524	6	graybar	graybar	PROPN
inlawrev-3479	1524	7	,	,	PUNCT
inlawrev-3479	1524	8	the	the	DET
inlawrev-3479	1524	9	isbtc	isbtc	NOUN
inlawrev-3479	1524	10	presented	present	VERB
inlawrev-3479	1524	11	a	a	DET
inlawrev-3479	1524	12	similar	similar	ADJ
inlawrev-3479	1524	13	argument	argument	NOUN
inlawrev-3479	1524	14	to	to	ADP
inlawrev-3479	1524	15	the	the	DET
inlawrev-3479	1524	16	one	one	NOUN
inlawrev-3479	1524	17	asserted	assert	VERB
inlawrev-3479	1524	18	in	in	ADP
inlawrev-3479	1524	19	new	new	ADJ
inlawrev-3479	1524	20	energy	energy	NOUN
inlawrev-3479	1524	21	—	—	PUNCT
inlawrev-3479	1524	22	that	that	DET
inlawrev-3479	1524	23	section	section	NOUN
inlawrev-3479	1524	24	6	6	NUM
inlawrev-3479	1524	25	-	-	SYM
inlawrev-3479	1524	26	1.1	1.1	NUM
inlawrev-3479	1524	27	-20.8	-20.8	ADJ
inlawrev-3479	1524	28	-	-	SYM
inlawrev-3479	1524	29	2	2	NUM
inlawrev-3479	1524	30	ofthe	ofthe	NOUN
inlawrev-3479	1524	31	indiana	indiana	PROPN
inlawrev-3479	1524	32	code	code	PROPN
inlawrev-3479	1524	33	operates	operate	VERB
inlawrev-3479	1524	34	as	as	ADP
inlawrev-3479	1524	35	an	an	DET
inlawrev-3479	1524	36	implied	imply	VERB
inlawrev-3479	1524	37	waiver	waiver	NOUN
inlawrev-3479	1524	38	ifa	ifa	PROPN
inlawrev-3479	1524	39	credit	credit	NOUN
inlawrev-3479	1524	40	application	application	NOUN
inlawrev-3479	1524	41	is	be	AUX
inlawrev-3479	1524	42	filed	file	VERB
inlawrev-3479	1524	43	late	late	ADV
inlawrev-3479	1524	44	.	.	PUNCT
inlawrev-3479	1525	1	512	512	NUM
inlawrev-3479	1525	2	the	the	DET
inlawrev-3479	1525	3	tax	tax	NOUN
inlawrev-3479	1525	4	court	court	NOUN
inlawrev-3479	1525	5	reasoned	reason	VERB
inlawrev-3479	1525	6	that	that	SCONJ
inlawrev-3479	1525	7	while	while	SCONJ
inlawrev-3479	1525	8	a	a	DET
inlawrev-3479	1525	9	deduction	deduction	NOUN
inlawrev-3479	1525	10	is	be	AUX
inlawrev-3479	1525	11	allowed	allow	VERB
inlawrev-3479	1525	12	in	in	ADP
inlawrev-3479	1525	13	one	one	NUM
inlawrev-3479	1525	14	instance	instance	NOUN
inlawrev-3479	1525	15	and	and	CCONJ
inlawrev-3479	1525	16	a	a	DET
inlawrev-3479	1525	17	credit	credit	NOUN
inlawrev-3479	1525	18	in	in	ADP
inlawrev-3479	1525	19	another	another	PRON
inlawrev-3479	1525	20	,	,	PUNCT
inlawrev-3479	1525	21	both	both	DET
inlawrev-3479	1525	22	concepts	concept	NOUN
inlawrev-3479	1525	23	serve	serve	VERB
inlawrev-3479	1525	24	to	to	PART
inlawrev-3479	1525	25	reduce	reduce	VERB
inlawrev-3479	1525	26	a	a	DET
inlawrev-3479	1525	27	taxpayer	taxpayer	NOUN
inlawrev-3479	1525	28	's	's	PART
inlawrev-3479	1525	29	tax	tax	NOUN
inlawrev-3479	1525	30	liability	liability	NOUN
inlawrev-3479	1525	31	.	.	PUNCT
inlawrev-3479	1526	1	513	513	NUM
inlawrev-3479	1526	2	therefore	therefore	ADV
inlawrev-3479	1526	3	,	,	PUNCT
inlawrev-3479	1526	4	the	the	DET
inlawrev-3479	1526	5	tax	tax	NOUN
inlawrev-3479	1526	6	court	court	NOUN
inlawrev-3479	1526	7	determined	determine	VERB
inlawrev-3479	1526	8	that	that	SCONJ
inlawrev-3479	1526	9	the	the	DET
inlawrev-3479	1526	10	new	new	ADJ
inlawrev-3479	1526	11	energy	energy	NOUN
inlawrev-3479	1526	12	holding	holding	NOUN
inlawrev-3479	1526	13	applied	apply	VERB
inlawrev-3479	1526	14	to	to	ADP
inlawrev-3479	1526	15	graybar.514	graybar.514	NOUN
inlawrev-3479	1526	16	the	the	DET
inlawrev-3479	1526	17	tax	tax	NOUN
inlawrev-3479	1526	18	court	court	NOUN
inlawrev-3479	1526	19	then	then	ADV
inlawrev-3479	1526	20	considered	consider	VERB
inlawrev-3479	1526	21	whether	whether	SCONJ
inlawrev-3479	1526	22	or	or	CCONJ
inlawrev-3479	1526	23	not	not	PART
inlawrev-3479	1526	24	the	the	DET
inlawrev-3479	1526	25	language	language	NOUN
inlawrev-3479	1526	26	contained	contain	VERB
inlawrev-3479	1526	27	in	in	ADP
inlawrev-3479	1526	28	section	section	NOUN
inlawrev-3479	1526	29	6	6	NUM
inlawrev-3479	1526	30	-	-	SYM
inlawrev-3479	1526	31	1.1	1.1	NUM
inlawrev-3479	1526	32	-	-	PUNCT
inlawrev-3479	1526	33	20.8	20.8	NUM
inlawrev-3479	1526	34	-	-	SYM
inlawrev-3479	1526	35	2	2	NUM
inlawrev-3479	1526	36	of	of	ADP
inlawrev-3479	1526	37	the	the	DET
inlawrev-3479	1526	38	indiana	indiana	PROPN
inlawrev-3479	1526	39	code	code	PROPN
inlawrev-3479	1526	40	created	create	VERB
inlawrev-3479	1526	41	a	a	DET
inlawrev-3479	1526	42	condition	condition	NOUN
inlawrev-3479	1526	43	precedent.515	precedent.515	NOUN
inlawrev-3479	1526	44	the	the	DET
inlawrev-3479	1526	45	tax	tax	NOUN
inlawrev-3479	1526	46	court	court	NOUN
inlawrev-3479	1526	47	compared	compare	VERB
inlawrev-3479	1526	48	the	the	DET
inlawrev-3479	1526	49	language	language	NOUN
inlawrev-3479	1526	50	ofsection	ofsection	NOUN
inlawrev-3479	1526	51	6	6	NUM
inlawrev-3479	1526	52	-	-	SYM
inlawrev-3479	1526	53	1.1	1.1	NUM
inlawrev-3479	1526	54	-20.8	-20.8	ADJ
inlawrev-3479	1526	55	-	-	SYM
inlawrev-3479	1526	56	2	2	NUM
inlawrev-3479	1526	57	ofthe	ofthe	NOUN
inlawrev-3479	1526	58	indiana	indiana	PROPN
inlawrev-3479	1526	59	code	code	PROPN
inlawrev-3479	1526	60	with	with	ADP
inlawrev-3479	1526	61	the	the	DET
inlawrev-3479	1526	62	language	language	NOUN
inlawrev-3479	1526	63	in	in	ADP
inlawrev-3479	1526	64	section	section	NOUN
inlawrev-3479	1526	65	6	6	NUM
inlawrev-3479	1526	66	-	-	SYM
inlawrev-3479	1526	67	1.1	1.1	NUM
inlawrev-3479	1526	68	-	-	PUNCT
inlawrev-3479	1526	69	12.1	12.1	NUM
inlawrev-3479	1526	70	-	-	PUNCT
inlawrev-3479	1526	71	5.5	5.5	NUM
inlawrev-3479	1526	72	of	of	ADP
inlawrev-3479	1526	73	the	the	DET
inlawrev-3479	1526	74	indiana	indiana	PROPN
inlawrev-3479	1526	75	code	code	PROPN
inlawrev-3479	1526	76	and	and	CCONJ
inlawrev-3479	1526	77	rejected	reject	VERB
inlawrev-3479	1526	78	the	the	DET
inlawrev-3479	1526	79	isbtc	isbtc	NOUN
inlawrev-3479	1526	80	's	's	PART
inlawrev-3479	1526	81	assertion	assertion	NOUN
inlawrev-3479	1526	82	that	that	SCONJ
inlawrev-3479	1526	83	the	the	DET
inlawrev-3479	1526	84	statutory	statutory	ADJ
inlawrev-3479	1526	85	language	language	NOUN
inlawrev-3479	1526	86	creates	create	VERB
inlawrev-3479	1526	87	a	a	DET
inlawrev-3479	1526	88	condition	condition	NOUN
inlawrev-3479	1526	89	precedent.516	precedent.516	VERB
inlawrev-3479	1526	90	even	even	ADV
inlawrev-3479	1526	91	though	though	SCONJ
inlawrev-3479	1526	92	the	the	DET
inlawrev-3479	1526	93	taxpayer	taxpayer	NOUN
inlawrev-3479	1526	94	's	's	PART
inlawrev-3479	1526	95	ez	ez	PROPN
inlawrev-3479	1526	96	credit	credit	NOUN
inlawrev-3479	1526	97	application	application	NOUN
inlawrev-3479	1526	98	was	be	AUX
inlawrev-3479	1526	99	filed	file	VERB
inlawrev-3479	1526	100	late	late	ADV
inlawrev-3479	1526	101	,	,	PUNCT
inlawrev-3479	1526	102	the	the	DET
inlawrev-3479	1526	103	tax	tax	NOUN
inlawrev-3479	1526	104	court	court	NOUN
inlawrev-3479	1526	105	determined	determine	VERB
inlawrev-3479	1526	106	that	that	SCONJ
inlawrev-3479	1526	107	the	the	DET
inlawrev-3479	1526	108	isbtc	isbtc	NOUN
inlawrev-3479	1526	109	had	have	VERB
inlawrev-3479	1526	110	the	the	DET
inlawrev-3479	1526	111	authority	authority	NOUN
inlawrev-3479	1526	112	to	to	PART
inlawrev-3479	1526	113	consider	consider	VERB
inlawrev-3479	1526	114	the	the	DET
inlawrev-3479	1526	115	application	application	NOUN
inlawrev-3479	1526	116	and	and	CCONJ
inlawrev-3479	1526	117	that	that	SCONJ
inlawrev-3479	1526	118	the	the	DET
inlawrev-3479	1526	119	isbtc	isbtc	NOUN
inlawrev-3479	1526	120	should	should	AUX
inlawrev-3479	1526	121	not	not	PART
inlawrev-3479	1526	122	have	have	AUX
inlawrev-3479	1526	123	dismissed	dismiss	VERB
inlawrev-3479	1526	124	the	the	DET
inlawrev-3479	1526	125	application	application	NOUN
inlawrev-3479	1526	126	for	for	ADP
inlawrev-3479	1526	127	lack	lack	NOUN
inlawrev-3479	1526	128	ofjurisdiction.517	ofjurisdiction.517	PROPN
inlawrev-3479	1526	129	however	however	ADV
inlawrev-3479	1526	130	,	,	PUNCT
inlawrev-3479	1526	131	the	the	DET
inlawrev-3479	1526	132	tax	tax	NOUN
inlawrev-3479	1526	133	court	court	NOUN
inlawrev-3479	1526	134	did	do	AUX
inlawrev-3479	1526	135	not	not	PART
inlawrev-3479	1526	136	render	render	VERB
inlawrev-3479	1526	137	a	a	DET
inlawrev-3479	1526	138	decision	decision	NOUN
inlawrev-3479	1526	139	on	on	ADP
inlawrev-3479	1526	140	the	the	DET
inlawrev-3479	1526	141	merits	merit	NOUN
inlawrev-3479	1526	142	ofthe	ofthe	VERB
inlawrev-3479	1526	143	taxpayer	taxpayer	NOUN
inlawrev-3479	1526	144	's	's	PART
inlawrev-3479	1526	145	application	application	NOUN
inlawrev-3479	1526	146	.	.	PUNCT
inlawrev-3479	1527	1	518	518	NUM
inlawrev-3479	1527	2	the	the	DET
inlawrev-3479	1527	3	tax	tax	NOUN
inlawrev-3479	1527	4	court	court	NOUN
inlawrev-3479	1527	5	instructed	instruct	VERB
inlawrev-3479	1527	6	that	that	SCONJ
inlawrev-3479	1527	7	,	,	PUNCT
inlawrev-3479	1527	8	on	on	ADP
inlawrev-3479	1527	9	remand	remand	NOUN
inlawrev-3479	1527	10	,	,	PUNCT
inlawrev-3479	1527	11	the	the	DET
inlawrev-3479	1527	12	isbtc	isbtc	NOUN
inlawrev-3479	1527	13	was	be	AUX
inlawrev-3479	1527	14	to	to	PART
inlawrev-3479	1527	15	consider	consider	VERB
inlawrev-3479	1527	16	the	the	DET
inlawrev-3479	1527	17	merits	merit	NOUN
inlawrev-3479	1527	18	ofthe	ofthe	PRON
inlawrev-3479	1527	19	taxpayer	taxpayer	NOUN
inlawrev-3479	1527	20	's	's	PART
inlawrev-3479	1527	21	application	application	NOUN
inlawrev-3479	1527	22	and	and	CCONJ
inlawrev-3479	1527	23	noted	note	VERB
inlawrev-3479	1527	24	that	that	SCONJ
inlawrev-3479	1527	25	while	while	SCONJ
inlawrev-3479	1527	26	the	the	DET
inlawrev-3479	1527	27	isbtc	isbtc	NOUN
inlawrev-3479	1527	28	was	be	AUX
inlawrev-3479	1527	29	required	require	VERB
inlawrev-3479	1527	30	to	to	PART
inlawrev-3479	1527	31	consider	consider	VERB
inlawrev-3479	1527	32	the	the	DET
inlawrev-3479	1527	33	taxpayer	taxpayer	NOUN
inlawrev-3479	1527	34	's	's	PART
inlawrev-3479	1527	35	application	application	NOUN
inlawrev-3479	1527	36	,	,	PUNCT
inlawrev-3479	1527	37	the	the	DET
inlawrev-3479	1527	38	tax	tax	NOUN
inlawrev-3479	1527	39	court	court	NOUN
inlawrev-3479	1527	40	's	's	PART
inlawrev-3479	1527	41	decision	decision	NOUN
inlawrev-3479	1527	42	did	do	AUX
inlawrev-3479	1527	43	not	not	PART
inlawrev-3479	1527	44	necessarily	necessarily	ADV
inlawrev-3479	1527	45	require	require	VERB
inlawrev-3479	1527	46	that	that	SCONJ
inlawrev-3479	1527	47	the	the	DET
inlawrev-3479	1527	48	isbtc	isbtc	NOUN
inlawrev-3479	1527	49	grant	grant	VERB
inlawrev-3479	1527	50	it	it	PRON
inlawrev-3479	1527	51	.	.	PUNCT
inlawrev-3479	1528	1	519	519	NUM
inlawrev-3479	1528	2	in	in	ADP
inlawrev-3479	1528	3	summary	summary	NOUN
inlawrev-3479	1528	4	,	,	PUNCT
inlawrev-3479	1528	5	the	the	DET
inlawrev-3479	1528	6	tax	tax	NOUN
inlawrev-3479	1528	7	court	court	NOUN
inlawrev-3479	1528	8	reversed	reverse	VERB
inlawrev-3479	1528	9	the	the	DET
inlawrev-3479	1528	10	final	final	ADJ
inlawrev-3479	1528	11	determination	determination	NOUN
inlawrev-3479	1528	12	ofthe	ofthe	NOUN
inlawrev-3479	1528	13	isbtc	isbtc	NOUN
inlawrev-3479	1528	14	,	,	PUNCT
inlawrev-3479	1528	15	denying	deny	VERB
inlawrev-3479	1528	16	the	the	DET
inlawrev-3479	1528	17	taxpayer	taxpayer	NOUN
inlawrev-3479	1528	18	an	an	DET
inlawrev-3479	1528	19	ez	ez	PROPN
inlawrev-3479	1528	20	credit	credit	NOUN
inlawrev-3479	1528	21	based	base	VERB
inlawrev-3479	1528	22	on	on	ADP
inlawrev-3479	1528	23	the	the	DET
inlawrev-3479	1528	24	taxpayer	taxpayer	NOUN
inlawrev-3479	1528	25	's	's	PART
inlawrev-3479	1528	26	untimely	untimely	ADJ
inlawrev-3479	1528	27	filing	filing	NOUN
inlawrev-3479	1528	28	of	of	ADP
inlawrev-3479	1528	29	the	the	DET
inlawrev-3479	1528	30	ez	ez	PROPN
inlawrev-3479	1528	31	credit	credit	NOUN
inlawrev-3479	1528	32	application	application	NOUN
inlawrev-3479	1528	33	,	,	PUNCT
inlawrev-3479	1528	34	and	and	CCONJ
inlawrev-3479	1528	35	remanded	remand	VERB
inlawrev-3479	1528	36	the	the	DET
inlawrev-3479	1528	37	case	case	NOUN
inlawrev-3479	1528	38	to	to	ADP
inlawrev-3479	1528	39	the	the	DET
inlawrev-3479	1528	40	isbtc	isbtc	NOUN
inlawrev-3479	1528	41	.	.	PUNCT
inlawrev-3479	1529	1	520	520	NUM
inlawrev-3479	1529	2	2	2	NUM
inlawrev-3479	1529	3	.	.	PUNCT
inlawrev-3479	1530	1	w.h	w.h	PROPN
inlawrev-3479	1530	2	.	.	PROPN
inlawrev-3479	1530	3	paige	paige	PROPN
inlawrev-3479	1530	4	&	&	CCONJ
inlawrev-3479	1530	5	co.	co.	PROPN
inlawrev-3479	1531	1	v.	v.	ADP
inlawrev-3479	1531	2	state	state	PROPN
inlawrev-3479	1531	3	board	board	PROPN
inlawrev-3479	1531	4	oftax	oftax	PROPN
inlawrev-3479	1531	5	commissioners.521	commissioners.521	PROPN
inlawrev-3479	1531	6	—	—	PUNCT
inlawrev-3479	1531	7	w.h	w.h	PROPN
inlawrev-3479	1531	8	.	.	PROPN
inlawrev-3479	1531	9	paige	paige	PROPN
inlawrev-3479	1531	10	&	&	CCONJ
inlawrev-3479	1531	11	co.	co.	PROPN
inlawrev-3479	1531	12	(	(	PUNCT
inlawrev-3479	1531	13	taxpayer	taxpayer	PROPN
inlawrev-3479	1531	14	)	)	PUNCT
inlawrev-3479	1531	15	,	,	PUNCT
inlawrev-3479	1531	16	engaged	engage	VERB
inlawrev-3479	1531	17	in	in	ADP
inlawrev-3479	1531	18	the	the	DET
inlawrev-3479	1531	19	business	business	NOUN
inlawrev-3479	1531	20	of	of	ADP
inlawrev-3479	1531	21	selling	sell	VERB
inlawrev-3479	1531	22	and	and	CCONJ
inlawrev-3479	1531	23	leasing	lease	VERB
inlawrev-3479	1531	24	musical	musical	ADJ
inlawrev-3479	1531	25	instruments	instrument	NOUN
inlawrev-3479	1531	26	,	,	PUNCT
inlawrev-3479	1531	27	challenged	challenge	VERB
inlawrev-3479	1531	28	the	the	DET
inlawrev-3479	1531	29	final	final	ADJ
inlawrev-3479	1531	30	determination	determination	NOUN
inlawrev-3479	1531	31	of	of	ADP
inlawrev-3479	1531	32	the	the	DET
inlawrev-3479	1531	33	isbtc	isbtc	NOUN
inlawrev-3479	1531	34	that	that	PRON
inlawrev-3479	1531	35	assessed	assess	VERB
inlawrev-3479	1531	36	the	the	DET
inlawrev-3479	1531	37	taxpayer	taxpayer	NOUN
inlawrev-3479	1531	38	a	a	DET
inlawrev-3479	1531	39	twenty	twenty	NUM
inlawrev-3479	1531	40	percent	percent	NOUN
inlawrev-3479	1531	41	undervaluation	undervaluation	NOUN
inlawrev-3479	1531	42	penalty	penalty	NOUN
inlawrev-3479	1531	43	for	for	ADP
inlawrev-3479	1531	44	failing	fail	VERB
inlawrev-3479	1531	45	to	to	PART
inlawrev-3479	1531	46	file	file	VERB
inlawrev-3479	1531	47	the	the	DET
inlawrev-3479	1531	48	required	require	VERB
inlawrev-3479	1531	49	personal	personal	ADJ
inlawrev-3479	1531	50	property	property	NOUN
inlawrev-3479	1531	51	tax	tax	NOUN
inlawrev-3479	1531	52	returns	return	NOUN
inlawrev-3479	1531	53	on	on	ADP
inlawrev-3479	1531	54	musical	musical	ADJ
inlawrev-3479	1531	55	instruments	instrument	NOUN
inlawrev-3479	1531	56	it	it	PRON
inlawrev-3479	1531	57	leased	lease	VERB
inlawrev-3479	1531	58	to	to	ADP
inlawrev-3479	1531	59	its	its	PRON
inlawrev-3479	1531	60	customers	customer	NOUN
inlawrev-3479	1531	61	.	.	PUNCT
inlawrev-3479	1532	1	522	522	NUM
inlawrev-3479	1532	2	the	the	DET
inlawrev-3479	1532	3	sole	sole	ADJ
inlawrev-3479	1532	4	issue	issue	NOUN
inlawrev-3479	1532	5	presented	present	VERB
inlawrev-3479	1532	6	for	for	ADP
inlawrev-3479	1532	7	the	the	DET
inlawrev-3479	1532	8	tax	tax	NOUN
inlawrev-3479	1532	9	court	court	NOUN
inlawrev-3479	1532	10	's	's	PART
inlawrev-3479	1532	11	consideration	consideration	NOUN
inlawrev-3479	1532	12	in	in	ADP
inlawrev-3479	1532	13	this	this	DET
inlawrev-3479	1532	14	case	case	NOUN
inlawrev-3479	1532	15	was	be	AUX
inlawrev-3479	1532	16	whether	whether	SCONJ
inlawrev-3479	1532	17	"	"	PUNCT
inlawrev-3479	1532	18	interpretive	interpretive	ADJ
inlawrev-3479	1532	19	differences	difference	NOUN
inlawrev-3479	1532	20	"	"	PUNCT
inlawrev-3479	1532	21	existed	exist	VERB
inlawrev-3479	1532	22	between	between	ADP
inlawrev-3479	1532	23	the	the	DET
inlawrev-3479	1532	24	taxpayer	taxpayer	NOUN
inlawrev-3479	1532	25	and	and	CCONJ
inlawrev-3479	1532	26	the	the	DET
inlawrev-3479	1532	27	isbtc	isbtc	NOUN
inlawrev-3479	1532	28	regarding	regard	VERB
inlawrev-3479	1532	29	the	the	DET
inlawrev-3479	1532	30	applicability	applicability	NOUN
inlawrev-3479	1532	31	ofpersonal	ofpersonal	ADJ
inlawrev-3479	1532	32	property	property	NOUN
inlawrev-3479	1532	33	tax	tax	NOUN
inlawrev-3479	1532	34	that	that	PRON
inlawrev-3479	1532	35	precluded	preclude	VERB
inlawrev-3479	1532	36	the	the	DET
inlawrev-3479	1532	37	imposition	imposition	NOUN
inlawrev-3479	1532	38	and	and	CCONJ
inlawrev-3479	1532	39	decisions	decision	NOUN
inlawrev-3479	1532	40	of	of	ADP
inlawrev-3479	1532	41	the	the	DET
inlawrev-3479	1532	42	court	court	NOUN
inlawrev-3479	1532	43	of	of	ADP
inlawrev-3479	1532	44	appeals	appeal	NOUN
inlawrev-3479	1532	45	are	be	AUX
inlawrev-3479	1532	46	not	not	PART
inlawrev-3479	1532	47	binding	bind	VERB
inlawrev-3479	1532	48	authority	authority	NOUN
inlawrev-3479	1532	49	in	in	ADP
inlawrev-3479	1532	50	the	the	DET
inlawrev-3479	1532	51	tax	tax	NOUN
inlawrev-3479	1532	52	court	court	NOUN
inlawrev-3479	1532	53	,	,	PUNCT
inlawrev-3479	1532	54	they	they	PRON
inlawrev-3479	1532	55	can	can	AUX
inlawrev-3479	1532	56	be	be	AUX
inlawrev-3479	1532	57	considered	consider	VERB
inlawrev-3479	1532	58	as	as	ADP
inlawrev-3479	1532	59	persuasive	persuasive	ADJ
inlawrev-3479	1532	60	authority	authority	NOUN
inlawrev-3479	1532	61	.	.	PUNCT
inlawrev-3479	1533	1	see	see	VERB
inlawrev-3479	1533	2	new	new	ADJ
inlawrev-3479	1533	3	energy	energy	PROPN
inlawrev-3479	1533	4	co.	co.	PROPN
inlawrev-3479	1533	5	,	,	PUNCT
inlawrev-3479	1533	6	585	585	NUM
inlawrev-3479	1533	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1533	8	at	at	ADP
inlawrev-3479	1533	9	40	40	NUM
inlawrev-3479	1533	10	.	.	PUNCT
inlawrev-3479	1533	11	5	5	NUM
inlawrev-3479	1533	12	1	1	NUM
inlawrev-3479	1533	13	2	2	NUM
inlawrev-3479	1533	14	.	.	PUNCT
inlawrev-3479	1534	1	see	see	VERB
inlawrev-3479	1534	2	graybar	graybar	PROPN
inlawrev-3479	1534	3	electric	electric	PROPN
inlawrev-3479	1534	4	co.	co.	PROPN
inlawrev-3479	1534	5	,	,	PUNCT
inlawrev-3479	1534	6	723	723	NUM
inlawrev-3479	1534	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1534	8	at	at	ADP
inlawrev-3479	1534	9	494	494	NUM
inlawrev-3479	1534	10	.	.	PUNCT
inlawrev-3479	1534	11	513	513	NUM
inlawrev-3479	1534	12	.	.	PUNCT
inlawrev-3479	1535	1	see	see	VERB
inlawrev-3479	1535	2	i	i	PRON
inlawrev-3479	1535	3	d.	d.	PROPN
inlawrev-3479	1535	4	at	at	ADP
inlawrev-3479	1535	5	495	495	NUM
inlawrev-3479	1535	6	.	.	PUNCT
inlawrev-3479	1536	1	5	5	NUM
inlawrev-3479	1536	2	1	1	NUM
inlawrev-3479	1536	3	4	4	NUM
inlawrev-3479	1536	4	.	.	PUNCT
inlawrev-3479	1537	1	see	see	VERB
inlawrev-3479	1537	2	i	i	PROPN
inlawrev-3479	1537	3	d.	d.	PROPN
inlawrev-3479	1537	4	;	;	PUNCT
inlawrev-3479	1537	5	see	see	VERB
inlawrev-3479	1537	6	also	also	ADV
inlawrev-3479	1537	7	new	new	ADJ
inlawrev-3479	1537	8	energy	energy	PROPN
inlawrev-3479	1537	9	co.	co.	PROPN
inlawrev-3479	1537	10	,	,	PUNCT
inlawrev-3479	1537	11	585	585	NUM
inlawrev-3479	1537	12	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1537	13	at	at	ADP
inlawrev-3479	1537	14	40	40	NUM
inlawrev-3479	1537	15	.	.	PUNCT
inlawrev-3479	1538	1	515	515	NUM
inlawrev-3479	1538	2	.	.	PUNCT
inlawrev-3479	1539	1	see	see	VERB
inlawrev-3479	1539	2	graybar	graybar	PROPN
inlawrev-3479	1539	3	electric	electric	PROPN
inlawrev-3479	1539	4	co.	co.	PROPN
inlawrev-3479	1539	5	,	,	PUNCT
inlawrev-3479	1539	6	723	723	NUM
inlawrev-3479	1539	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1539	8	at	at	ADP
inlawrev-3479	1539	9	494	494	NUM
inlawrev-3479	1539	10	.	.	PUNCT
inlawrev-3479	1540	1	the	the	DET
inlawrev-3479	1540	2	court	court	NOUN
inlawrev-3479	1540	3	explained	explain	VERB
inlawrev-3479	1540	4	that	that	SCONJ
inlawrev-3479	1540	5	a	a	DET
inlawrev-3479	1540	6	condition	condition	NOUN
inlawrev-3479	1540	7	precedent	precedent	NOUN
inlawrev-3479	1540	8	is	be	AUX
inlawrev-3479	1540	9	either	either	CCONJ
inlawrev-3479	1540	10	a	a	DET
inlawrev-3479	1540	11	condition	condition	NOUN
inlawrev-3479	1540	12	that	that	PRON
inlawrev-3479	1540	13	must	must	AUX
inlawrev-3479	1540	14	be	be	AUX
inlawrev-3479	1540	15	performed	perform	VERB
inlawrev-3479	1540	16	before	before	SCONJ
inlawrev-3479	1540	17	an	an	DET
inlawrev-3479	1540	18	obligation	obligation	NOUN
inlawrev-3479	1540	19	becomes	become	VERB
inlawrev-3479	1540	20	binding	bind	VERB
inlawrev-3479	1540	21	or	or	CCONJ
inlawrev-3479	1540	22	a	a	DET
inlawrev-3479	1540	23	condition	condition	NOUN
inlawrev-3479	1540	24	that	that	PRON
inlawrev-3479	1540	25	must	must	AUX
inlawrev-3479	1540	26	be	be	AUX
inlawrev-3479	1540	27	fulfilled	fulfil	VERB
inlawrev-3479	1540	28	before	before	SCONJ
inlawrev-3479	1540	29	the	the	DET
inlawrev-3479	1540	30	duty	duty	NOUN
inlawrev-3479	1540	31	to	to	PART
inlawrev-3479	1540	32	perform	perform	VERB
inlawrev-3479	1540	33	an	an	DET
inlawrev-3479	1540	34	existing	exist	VERB
inlawrev-3479	1540	35	obligation	obligation	NOUN
inlawrev-3479	1540	36	arises	arise	VERB
inlawrev-3479	1540	37	.	.	PUNCT
inlawrev-3479	1541	1	5	5	NUM
inlawrev-3479	1541	2	1	1	NUM
inlawrev-3479	1541	3	6	6	NUM
inlawrev-3479	1541	4	.	.	PUNCT
inlawrev-3479	1542	1	see	see	VERB
inlawrev-3479	1542	2	i	i	PRON
inlawrev-3479	1542	3	d.	d.	PROPN
inlawrev-3479	1542	4	517	517	NUM
inlawrev-3479	1542	5	.	.	PUNCT
inlawrev-3479	1543	1	see	see	VERB
inlawrev-3479	1543	2	i	i	PRON
inlawrev-3479	1543	3	d.	d.	PROPN
inlawrev-3479	1543	4	at	at	ADP
inlawrev-3479	1543	5	496	496	NUM
inlawrev-3479	1543	6	.	.	PUNCT
inlawrev-3479	1544	1	518	518	NUM
inlawrev-3479	1544	2	.	.	PUNCT
inlawrev-3479	1545	1	see	see	VERB
inlawrev-3479	1545	2	i	i	PRON
inlawrev-3479	1545	3	d.	d.	PROPN
inlawrev-3479	1545	4	519	519	NUM
inlawrev-3479	1545	5	.	.	PUNCT
inlawrev-3479	1546	1	see	see	VERB
inlawrev-3479	1546	2	i	i	PRON
inlawrev-3479	1546	3	d.	d.	PROPN
inlawrev-3479	1546	4	520	520	NUM
inlawrev-3479	1546	5	.	.	PUNCT
inlawrev-3479	1547	1	see	see	VERB
inlawrev-3479	1547	2	i	i	PRON
inlawrev-3479	1547	3	d.	d.	PROPN
inlawrev-3479	1547	4	521	521	NUM
inlawrev-3479	1547	5	.	.	PROPN
inlawrev-3479	1548	1	732	732	NUM
inlawrev-3479	1548	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1548	3	269	269	NUM
inlawrev-3479	1548	4	(	(	PUNCT
inlawrev-3479	1548	5	ind	ind	NOUN
inlawrev-3479	1548	6	.	.	PUNCT
inlawrev-3479	1548	7	tax	tax	PROPN
inlawrev-3479	1548	8	ct	ct	PROPN
inlawrev-3479	1548	9	.	.	PROPN
inlawrev-3479	1548	10	2000	2000	NUM
inlawrev-3479	1548	11	)	)	PUNCT
inlawrev-3479	1548	12	.	.	PUNCT
inlawrev-3479	1549	1	522	522	NUM
inlawrev-3479	1549	2	.	.	PUNCT
inlawrev-3479	1549	3	see	see	VERB
inlawrev-3479	1549	4	i	i	PRON
inlawrev-3479	1549	5	d.	d.	PROPN
inlawrev-3479	1549	6	2001	2001	NUM
inlawrev-3479	1549	7	]	]	PUNCT
inlawrev-3479	1550	1	taxation	taxation	NOUN
inlawrev-3479	1550	2	1049	1049	NUM
inlawrev-3479	1550	3	of	of	ADP
inlawrev-3479	1550	4	the	the	DET
inlawrev-3479	1550	5	undervaluation	undervaluation	NOUN
inlawrev-3479	1550	6	penalty	penalty	NOUN
inlawrev-3479	1550	7	.	.	PUNCT
inlawrev-3479	1551	1	523	523	NUM
inlawrev-3479	1551	2	in	in	ADP
inlawrev-3479	1551	3	this	this	DET
inlawrev-3479	1551	4	case	case	NOUN
inlawrev-3479	1551	5	,	,	PUNCT
inlawrev-3479	1551	6	the	the	DET
inlawrev-3479	1551	7	tax	tax	NOUN
inlawrev-3479	1551	8	court	court	NOUN
inlawrev-3479	1551	9	affirmed	affirm	VERB
inlawrev-3479	1551	10	the	the	DET
inlawrev-3479	1551	11	final	final	ADJ
inlawrev-3479	1551	12	determination	determination	NOUN
inlawrev-3479	1551	13	of	of	ADP
inlawrev-3479	1551	14	the	the	DET
inlawrev-3479	1551	15	isbtc	isbtc	NOUN
inlawrev-3479	1551	16	.	.	PUNCT
inlawrev-3479	1552	1	524	524	NUM
inlawrev-3479	1552	2	the	the	DET
inlawrev-3479	1552	3	tax	tax	NOUN
inlawrev-3479	1552	4	court	court	NOUN
inlawrev-3479	1552	5	explained	explain	VERB
inlawrev-3479	1552	6	that	that	SCONJ
inlawrev-3479	1552	7	the	the	DET
inlawrev-3479	1552	8	indiana	indiana	PROPN
inlawrev-3479	1552	9	tangible	tangible	ADJ
inlawrev-3479	1552	10	personal	personal	ADJ
inlawrev-3479	1552	11	property	property	NOUN
inlawrev-3479	1552	12	tax	tax	NOUN
inlawrev-3479	1552	13	system	system	NOUN
inlawrev-3479	1552	14	is	be	AUX
inlawrev-3479	1552	15	a	a	DET
inlawrev-3479	1552	16	self	self	NOUN
inlawrev-3479	1552	17	-	-	PUNCT
inlawrev-3479	1552	18	assessment	assessment	NOUN
inlawrev-3479	1552	19	system	system	NOUN
inlawrev-3479	1552	20	and	and	CCONJ
inlawrev-3479	1552	21	is	be	AUX
inlawrev-3479	1552	22	,	,	PUNCT
inlawrev-3479	1552	23	therefore	therefore	ADV
inlawrev-3479	1552	24	,	,	PUNCT
inlawrev-3479	1552	25	relies	rely	VERB
inlawrev-3479	1552	26	heavily	heavily	ADV
inlawrev-3479	1552	27	on	on	ADP
inlawrev-3479	1552	28	full	full	ADJ
inlawrev-3479	1552	29	disclosure	disclosure	NOUN
inlawrev-3479	1552	30	and	and	CCONJ
inlawrev-3479	1552	31	accurate	accurate	ADJ
inlawrev-3479	1552	32	reporting	reporting	NOUN
inlawrev-3479	1552	33	.	.	PUNCT
inlawrev-3479	1553	1	525	525	NUM
inlawrev-3479	1553	2	the	the	DET
inlawrev-3479	1553	3	tax	tax	NOUN
inlawrev-3479	1553	4	court	court	NOUN
inlawrev-3479	1553	5	also	also	ADV
inlawrev-3479	1553	6	reviewed	review	VERB
inlawrev-3479	1553	7	the	the	DET
inlawrev-3479	1553	8	language	language	NOUN
inlawrev-3479	1553	9	ofsection	ofsection	NOUN
inlawrev-3479	1553	10	6	6	NUM
inlawrev-3479	1553	11	-	-	PUNCT
inlawrev-3479	1553	12	l.l-37	l.l-37	NOUN
inlawrev-3479	1553	13	-	-	PUNCT
inlawrev-3479	1553	14	7(e	7(e	NUM
inlawrev-3479	1553	15	)	)	PUNCT
inlawrev-3479	1553	16	ofthe	ofthe	PROPN
inlawrev-3479	1553	17	indiana	indiana	PROPN
inlawrev-3479	1553	18	code	code	PROPN
inlawrev-3479	1553	19	,	,	PUNCT
inlawrev-3479	1553	20	which	which	PRON
inlawrev-3479	1553	21	specifically	specifically	ADV
inlawrev-3479	1553	22	provides	provide	VERB
inlawrev-3479	1553	23	for	for	ADP
inlawrev-3479	1553	24	the	the	DET
inlawrev-3479	1553	25	assessment	assessment	NOUN
inlawrev-3479	1553	26	of	of	ADP
inlawrev-3479	1553	27	a	a	DET
inlawrev-3479	1553	28	twenty	twenty	NUM
inlawrev-3479	1553	29	percent	percent	NOUN
inlawrev-3479	1553	30	undervaluation	undervaluation	NOUN
inlawrev-3479	1553	31	penalty	penalty	NOUN
inlawrev-3479	1553	32	.	.	PUNCT
inlawrev-3479	1554	1	526	526	NUM
inlawrev-3479	1554	2	the	the	DET
inlawrev-3479	1554	3	tax	tax	NOUN
inlawrev-3479	1554	4	court	court	NOUN
inlawrev-3479	1554	5	found	find	VERB
inlawrev-3479	1554	6	that	that	SCONJ
inlawrev-3479	1554	7	the	the	DET
inlawrev-3479	1554	8	purpose	purpose	NOUN
inlawrev-3479	1554	9	ofthe	ofthe	ADJ
inlawrev-3479	1554	10	undervaluation	undervaluation	NOUN
inlawrev-3479	1554	11	penalty	penalty	NOUN
inlawrev-3479	1554	12	is	be	AUX
inlawrev-3479	1554	13	to	to	PART
inlawrev-3479	1554	14	ensure	ensure	VERB
inlawrev-3479	1554	15	a	a	DET
inlawrev-3479	1554	16	complete	complete	ADJ
inlawrev-3479	1554	17	disclosure	disclosure	NOUN
inlawrev-3479	1554	18	of	of	ADP
inlawrev-3479	1554	19	all	all	DET
inlawrev-3479	1554	20	information	information	NOUN
inlawrev-3479	1554	21	required	require	VERB
inlawrev-3479	1554	22	by	by	ADP
inlawrev-3479	1554	23	the	the	DET
inlawrev-3479	1554	24	state	state	NOUN
inlawrev-3479	1554	25	board	board	NOUN
inlawrev-3479	1554	26	on	on	ADP
inlawrev-3479	1554	27	the	the	DET
inlawrev-3479	1554	28	prescribed	prescribed	ADJ
inlawrev-3479	1554	29	self	self	NOUN
inlawrev-3479	1554	30	-	-	PUNCT
inlawrev-3479	1554	31	assessment	assessment	NOUN
inlawrev-3479	1554	32	personal	personal	ADJ
inlawrev-3479	1554	33	property	property	NOUN
inlawrev-3479	1554	34	form	form	NOUN
inlawrev-3479	1554	35	.	.	PUNCT
inlawrev-3479	1555	1	527	527	NUM
inlawrev-3479	1555	2	the	the	DET
inlawrev-3479	1555	3	tax	tax	NOUN
inlawrev-3479	1555	4	court	court	NOUN
inlawrev-3479	1555	5	also	also	ADV
inlawrev-3479	1555	6	found	find	VERB
inlawrev-3479	1555	7	that	that	SCONJ
inlawrev-3479	1555	8	complete	complete	ADJ
inlawrev-3479	1555	9	disclosure	disclosure	NOUN
inlawrev-3479	1555	10	enables	enable	VERB
inlawrev-3479	1555	11	the	the	DET
inlawrev-3479	1555	12	township	township	NOUN
inlawrev-3479	1555	13	assessor	assessor	NOUN
inlawrev-3479	1555	14	,	,	PUNCT
inlawrev-3479	1555	15	county	county	NOUN
inlawrev-3479	1555	16	board	board	NOUN
inlawrev-3479	1555	17	of	of	ADP
inlawrev-3479	1555	18	review	review	NOUN
inlawrev-3479	1555	19	,	,	PUNCT
inlawrev-3479	1555	20	and	and	CCONJ
inlawrev-3479	1555	21	the	the	DET
inlawrev-3479	1555	22	isbtc	isbtc	NOUN
inlawrev-3479	1555	23	to	to	PART
inlawrev-3479	1555	24	carry	carry	VERB
inlawrev-3479	1555	25	out	out	ADP
inlawrev-3479	1555	26	their	their	PRON
inlawrev-3479	1555	27	statutory	statutory	ADJ
inlawrev-3479	1555	28	duties	duty	NOUN
inlawrev-3479	1555	29	of	of	ADP
inlawrev-3479	1555	30	examining	examine	VERB
inlawrev-3479	1555	31	returns	return	NOUN
inlawrev-3479	1555	32	each	each	DET
inlawrev-3479	1555	33	year	year	NOUN
inlawrev-3479	1555	34	to	to	PART
inlawrev-3479	1555	35	determine	determine	VERB
inlawrev-3479	1555	36	if	if	SCONJ
inlawrev-3479	1555	37	they	they	PRON
inlawrev-3479	1555	38	substantially	substantially	ADV
inlawrev-3479	1555	39	comply	comply	VERB
inlawrev-3479	1555	40	with	with	ADP
inlawrev-3479	1555	41	the	the	DET
inlawrev-3479	1555	42	rules	rule	NOUN
inlawrev-3479	1555	43	ofthe	ofthe	VERB
inlawrev-3479	1555	44	isbtc	isbtc	NOUN
inlawrev-3479	1555	45	.	.	PUNCT
inlawrev-3479	1556	1	528	528	NUM
inlawrev-3479	1556	2	on	on	ADP
inlawrev-3479	1556	3	the	the	DET
inlawrev-3479	1556	4	other	other	ADJ
inlawrev-3479	1556	5	hand	hand	NOUN
inlawrev-3479	1556	6	,	,	PUNCT
inlawrev-3479	1556	7	the	the	DET
inlawrev-3479	1556	8	tax	tax	NOUN
inlawrev-3479	1556	9	court	court	NOUN
inlawrev-3479	1556	10	noted	note	VERB
inlawrev-3479	1556	11	that	that	SCONJ
inlawrev-3479	1556	12	this	this	DET
inlawrev-3479	1556	13	statutory	statutory	ADJ
inlawrev-3479	1556	14	provision	provision	NOUN
inlawrev-3479	1556	15	was	be	AUX
inlawrev-3479	1556	16	not	not	PART
inlawrev-3479	1556	17	intended	intend	VERB
inlawrev-3479	1556	18	to	to	PART
inlawrev-3479	1556	19	impose	impose	VERB
inlawrev-3479	1556	20	a	a	DET
inlawrev-3479	1556	21	penalty	penalty	NOUN
inlawrev-3479	1556	22	on	on	ADP
inlawrev-3479	1556	23	a	a	DET
inlawrev-3479	1556	24	person	person	NOUN
inlawrev-3479	1556	25	who	who	PRON
inlawrev-3479	1556	26	makes	make	VERB
inlawrev-3479	1556	27	a	a	DET
inlawrev-3479	1556	28	complete	complete	ADJ
inlawrev-3479	1556	29	disclosure	disclosure	NOUN
inlawrev-3479	1556	30	of	of	ADP
inlawrev-3479	1556	31	the	the	DET
inlawrev-3479	1556	32	information	information	NOUN
inlawrev-3479	1556	33	required	require	VERB
inlawrev-3479	1556	34	on	on	ADP
inlawrev-3479	1556	35	the	the	DET
inlawrev-3479	1556	36	assessment	assessment	NOUN
inlawrev-3479	1556	37	return	return	NOUN
inlawrev-3479	1556	38	form	form	NOUN
inlawrev-3479	1556	39	.	.	PUNCT
inlawrev-3479	1557	1	529	529	NUM
inlawrev-3479	1557	2	the	the	DET
inlawrev-3479	1557	3	tax	tax	NOUN
inlawrev-3479	1557	4	court	court	NOUN
inlawrev-3479	1557	5	recognized	recognize	VERB
inlawrev-3479	1557	6	that	that	SCONJ
inlawrev-3479	1557	7	an	an	DET
inlawrev-3479	1557	8	exception	exception	NOUN
inlawrev-3479	1557	9	to	to	ADP
inlawrev-3479	1557	10	the	the	DET
inlawrev-3479	1557	11	mandatory	mandatory	ADJ
inlawrev-3479	1557	12	penalty	penalty	NOUN
inlawrev-3479	1557	13	exists	exist	VERB
inlawrev-3479	1557	14	only	only	ADV
inlawrev-3479	1557	15	if	if	SCONJ
inlawrev-3479	1557	16	the	the	DET
inlawrev-3479	1557	17	taxpayer	taxpayer	NOUN
inlawrev-3479	1557	18	has	have	AUX
inlawrev-3479	1557	19	complied	comply	VERB
inlawrev-3479	1557	20	with	with	ADP
inlawrev-3479	1557	21	all	all	PRON
inlawrev-3479	1557	22	of	of	ADP
inlawrev-3479	1557	23	the	the	DET
inlawrev-3479	1557	24	requirements	requirement	NOUN
inlawrev-3479	1557	25	for	for	ADP
inlawrev-3479	1557	26	claiming	claim	VERB
inlawrev-3479	1557	27	a	a	DET
inlawrev-3479	1557	28	deduction	deduction	NOUN
inlawrev-3479	1557	29	,	,	PUNCT
inlawrev-3479	1557	30	an	an	DET
inlawrev-3479	1557	31	exemption	exemption	NOUN
inlawrev-3479	1557	32	,	,	PUNCT
inlawrev-3479	1557	33	or	or	CCONJ
inlawrev-3479	1557	34	an	an	DET
inlawrev-3479	1557	35	adjustment	adjustment	NOUN
inlawrev-3479	1557	36	for	for	ADP
inlawrev-3479	1557	37	abnormal	abnormal	ADJ
inlawrev-3479	1557	38	obsolescence	obsolescence	NOUN
inlawrev-3479	1557	39	or	or	CCONJ
inlawrev-3479	1557	40	permanently	permanently	ADV
inlawrev-3479	1557	41	retired	retire	VERB
inlawrev-3479	1557	42	equipment	equipment	NOUN
inlawrev-3479	1557	43	.	.	PUNCT
inlawrev-3479	1558	1	530	530	NUM
inlawrev-3479	1558	2	the	the	DET
inlawrev-3479	1558	3	tax	tax	NOUN
inlawrev-3479	1558	4	court	court	NOUN
inlawrev-3479	1558	5	found	find	VERB
inlawrev-3479	1558	6	that	that	SCONJ
inlawrev-3479	1558	7	if	if	SCONJ
inlawrev-3479	1558	8	such	such	ADJ
inlawrev-3479	1558	9	deduction	deduction	NOUN
inlawrev-3479	1558	10	,	,	PUNCT
inlawrev-3479	1558	11	exemption	exemption	NOUN
inlawrev-3479	1558	12	,	,	PUNCT
inlawrev-3479	1558	13	or	or	CCONJ
inlawrev-3479	1558	14	adjustment	adjustment	NOUN
inlawrev-3479	1558	15	is	be	AUX
inlawrev-3479	1558	16	denied	deny	VERB
inlawrev-3479	1558	17	,	,	PUNCT
inlawrev-3479	1558	18	the	the	DET
inlawrev-3479	1558	19	"	"	PUNCT
inlawrev-3479	1558	20	increase	increase	NOUN
inlawrev-3479	1558	21	in	in	ADP
inlawrev-3479	1558	22	assessed	assessed	ADJ
inlawrev-3479	1558	23	value	value	NOUN
inlawrev-3479	1558	24	that	that	PRON
inlawrev-3479	1558	25	results	result	VERB
inlawrev-3479	1558	26	from	from	ADP
inlawrev-3479	1558	27	[	[	X
inlawrev-3479	1558	28	the	the	DET
inlawrev-3479	1558	29	]	]	X
inlawrev-3479	1558	30	denial	denial	NOUN
inlawrev-3479	1558	31	of	of	ADP
inlawrev-3479	1558	32	the	the	DET
inlawrev-3479	1558	33	deduction	deduction	NOUN
inlawrev-3479	1558	34	,	,	PUNCT
inlawrev-3479	1558	35	exemption	exemption	NOUN
inlawrev-3479	1558	36	or	or	CCONJ
inlawrev-3479	1558	37	adjustment	adjustment	NOUN
inlawrev-3479	1558	38	"	"	PUNCT
inlawrev-3479	1558	39	is	be	AUX
inlawrev-3479	1558	40	not	not	PART
inlawrev-3479	1558	41	considered	consider	VERB
inlawrev-3479	1558	42	to	to	PART
inlawrev-3479	1558	43	be	be	AUX
inlawrev-3479	1558	44	an	an	DET
inlawrev-3479	1558	45	undervaluation	undervaluation	NOUN
inlawrev-3479	1558	46	,	,	PUNCT
inlawrev-3479	1558	47	rather	rather	ADV
inlawrev-3479	1558	48	it	it	PRON
inlawrev-3479	1558	49	is	be	AUX
inlawrev-3479	1558	50	considered	consider	VERB
inlawrev-3479	1558	51	to	to	PART
inlawrev-3479	1558	52	be	be	AUX
inlawrev-3479	1558	53	an	an	DET
inlawrev-3479	1558	54	"	"	PUNCT
inlawrev-3479	1558	55	interpretive	interpretive	ADJ
inlawrev-3479	1558	56	difference	difference	NOUN
inlawrev-3479	1558	57	"	"	PUNCT
inlawrev-3479	1558	58	not	not	PART
inlawrev-3479	1558	59	subject	subject	ADJ
inlawrev-3479	1558	60	to	to	ADP
inlawrev-3479	1558	61	the	the	DET
inlawrev-3479	1558	62	penalty	penalty	NOUN
inlawrev-3479	1558	63	.	.	PUNCT
inlawrev-3479	1559	1	531	531	NUM
inlawrev-3479	1559	2	however	however	ADV
inlawrev-3479	1559	3	,	,	PUNCT
inlawrev-3479	1559	4	the	the	DET
inlawrev-3479	1559	5	tax	tax	NOUN
inlawrev-3479	1559	6	court	court	NOUN
inlawrev-3479	1559	7	held	hold	VERB
inlawrev-3479	1559	8	that	that	SCONJ
inlawrev-3479	1559	9	all	all	DET
inlawrev-3479	1559	10	other	other	ADJ
inlawrev-3479	1559	11	amounts	amount	NOUN
inlawrev-3479	1559	12	"	"	PUNCT
inlawrev-3479	1559	13	not	not	PART
inlawrev-3479	1559	14	fully	fully	ADV
inlawrev-3479	1559	15	disclosed	disclose	VERB
inlawrev-3479	1559	16	through	through	ADP
inlawrev-3479	1559	17	omission	omission	NOUN
inlawrev-3479	1559	18	or	or	CCONJ
inlawrev-3479	1559	19	undervaluation	undervaluation	NOUN
inlawrev-3479	1559	20	...	...	PUNCT
inlawrev-3479	1559	21	are	be	AUX
inlawrev-3479	1559	22	subject	subject	ADJ
inlawrev-3479	1559	23	to	to	ADP
inlawrev-3479	1559	24	the	the	DET
inlawrev-3479	1559	25	twenty	twenty	NUM
inlawrev-3479	1559	26	percent	percent	NOUN
inlawrev-3479	1559	27	penalty	penalty	NOUN
inlawrev-3479	1559	28	.	.	PUNCT
inlawrev-3479	1559	29	"	"	PUNCT
inlawrev-3479	1560	1	532	532	NUM
inlawrev-3479	1560	2	the	the	DET
inlawrev-3479	1560	3	court	court	NOUN
inlawrev-3479	1560	4	further	far	ADV
inlawrev-3479	1560	5	explained	explain	VERB
inlawrev-3479	1560	6	that	that	SCONJ
inlawrev-3479	1560	7	the	the	DET
inlawrev-3479	1560	8	term	term	NOUN
inlawrev-3479	1560	9	"	"	PUNCT
inlawrev-3479	1560	10	interpretive	interpretive	ADJ
inlawrev-3479	1560	11	difference	difference	NOUN
inlawrev-3479	1560	12	,	,	PUNCT
inlawrev-3479	1560	13	"	"	PUNCT
inlawrev-3479	1560	14	as	as	SCONJ
inlawrev-3479	1560	15	defined	define	VERB
inlawrev-3479	1560	16	in	in	ADP
inlawrev-3479	1560	17	the	the	DET
inlawrev-3479	1560	18	regulations	regulation	NOUN
inlawrev-3479	1560	19	,	,	PUNCT
inlawrev-3479	1560	20	does	do	AUX
inlawrev-3479	1560	21	not	not	PART
inlawrev-3479	1560	22	mean	mean	VERB
inlawrev-3479	1560	23	any	any	DET
inlawrev-3479	1560	24	disagreement	disagreement	NOUN
inlawrev-3479	1560	25	or	or	CCONJ
inlawrev-3479	1560	26	misunderstanding	misunderstanding	NOUN
inlawrev-3479	1560	27	between	between	ADP
inlawrev-3479	1560	28	the	the	DET
inlawrev-3479	1560	29	taxpayer	taxpayer	NOUN
inlawrev-3479	1560	30	and	and	CCONJ
inlawrev-3479	1560	31	the	the	DET
inlawrev-3479	1560	32	isbtc	isbtc	NOUN
inlawrev-3479	1560	33	.	.	PUNCT
inlawrev-3479	1561	1	533	533	NUM
inlawrev-3479	1561	2	instead	instead	ADV
inlawrev-3479	1561	3	,	,	PUNCT
inlawrev-3479	1561	4	the	the	DET
inlawrev-3479	1561	5	tax	tax	NOUN
inlawrev-3479	1561	6	court	court	NOUN
inlawrev-3479	1561	7	found	find	VERB
inlawrev-3479	1561	8	that	that	SCONJ
inlawrev-3479	1561	9	the	the	DET
inlawrev-3479	1561	10	regulations	regulation	NOUN
inlawrev-3479	1561	11	limit	limit	VERB
inlawrev-3479	1561	12	523	523	NUM
inlawrev-3479	1561	13	.	.	PUNCT
inlawrev-3479	1562	1	i	i	PRON
inlawrev-3479	1562	2	d.	d.	VERB
inlawrev-3479	1562	3	the	the	DET
inlawrev-3479	1562	4	tax	tax	NOUN
inlawrev-3479	1562	5	court	court	NOUN
inlawrev-3479	1562	6	previously	previously	ADV
inlawrev-3479	1562	7	reviewed	review	VERB
inlawrev-3479	1562	8	the	the	DET
inlawrev-3479	1562	9	undisputed	undisputed	ADJ
inlawrev-3479	1562	10	facts	fact	NOUN
inlawrev-3479	1562	11	of	of	ADP
inlawrev-3479	1562	12	this	this	DET
inlawrev-3479	1562	13	case	case	NOUN
inlawrev-3479	1562	14	and	and	CCONJ
inlawrev-3479	1562	15	found	find	VERB
inlawrev-3479	1562	16	that	that	SCONJ
inlawrev-3479	1562	17	the	the	DET
inlawrev-3479	1562	18	lease	lease	NOUN
inlawrev-3479	1562	19	agreements	agreement	NOUN
inlawrev-3479	1562	20	,	,	PUNCT
inlawrev-3479	1562	21	which	which	PRON
inlawrev-3479	1562	22	the	the	DET
inlawrev-3479	1562	23	taxpayer	taxpayer	NOUN
inlawrev-3479	1562	24	entered	enter	VERB
inlawrev-3479	1562	25	into	into	ADP
inlawrev-3479	1562	26	under	under	ADP
inlawrev-3479	1562	27	its	its	PRON
inlawrev-3479	1562	28	monthly	monthly	ADJ
inlawrev-3479	1562	29	rent	rent	NOUN
inlawrev-3479	1562	30	-	-	PUNCT
inlawrev-3479	1562	31	to	to	ADP
inlawrev-3479	1562	32	-	-	PUNCT
inlawrev-3479	1562	33	own	own	ADJ
inlawrev-3479	1562	34	program	program	NOUN
inlawrev-3479	1562	35	,	,	PUNCT
inlawrev-3479	1562	36	did	do	AUX
inlawrev-3479	1562	37	not	not	PART
inlawrev-3479	1562	38	grant	grant	VERB
inlawrev-3479	1562	39	the	the	DET
inlawrev-3479	1562	40	taxpayer	taxpayer	NOUN
inlawrev-3479	1562	41	a	a	DET
inlawrev-3479	1562	42	security	security	NOUN
inlawrev-3479	1562	43	interest	interest	NOUN
inlawrev-3479	1562	44	in	in	ADP
inlawrev-3479	1562	45	the	the	DET
inlawrev-3479	1562	46	musical	musical	ADJ
inlawrev-3479	1562	47	instruments	instrument	NOUN
inlawrev-3479	1562	48	.	.	PUNCT
inlawrev-3479	1563	1	the	the	DET
inlawrev-3479	1563	2	tax	tax	NOUN
inlawrev-3479	1563	3	court	court	NOUN
inlawrev-3479	1563	4	held	hold	VERB
inlawrev-3479	1563	5	that	that	SCONJ
inlawrev-3479	1563	6	the	the	DET
inlawrev-3479	1563	7	taxpayer	taxpayer	NOUN
inlawrev-3479	1563	8	was	be	AUX
inlawrev-3479	1563	9	liable	liable	ADJ
inlawrev-3479	1563	10	for	for	ADP
inlawrev-3479	1563	11	the	the	DET
inlawrev-3479	1563	12	tangible	tangible	ADJ
inlawrev-3479	1563	13	personal	personal	ADJ
inlawrev-3479	1563	14	property	property	NOUN
inlawrev-3479	1563	15	tax	tax	NOUN
inlawrev-3479	1563	16	on	on	ADP
inlawrev-3479	1563	17	the	the	DET
inlawrev-3479	1563	18	musical	musical	ADJ
inlawrev-3479	1563	19	instruments	instrument	NOUN
inlawrev-3479	1563	20	because	because	SCONJ
inlawrev-3479	1563	21	the	the	DET
inlawrev-3479	1563	22	taxpayer	taxpayer	NOUN
inlawrev-3479	1563	23	remained	remain	VERB
inlawrev-3479	1563	24	owner	owner	NOUN
inlawrev-3479	1563	25	ofthe	ofthe	ADP
inlawrev-3479	1563	26	musical	musical	ADJ
inlawrev-3479	1563	27	instruments	instrument	NOUN
inlawrev-3479	1563	28	for	for	ADP
inlawrev-3479	1563	29	purposes	purpose	NOUN
inlawrev-3479	1563	30	ofimposing	ofimpose	VERB
inlawrev-3479	1563	31	the	the	DET
inlawrev-3479	1563	32	tangible	tangible	ADJ
inlawrev-3479	1563	33	personal	personal	ADJ
inlawrev-3479	1563	34	property	property	NOUN
inlawrev-3479	1563	35	tax	tax	NOUN
inlawrev-3479	1563	36	and	and	CCONJ
inlawrev-3479	1563	37	because	because	SCONJ
inlawrev-3479	1563	38	the	the	DET
inlawrev-3479	1563	39	taxpayer	taxpayer	NOUN
inlawrev-3479	1563	40	's	's	PART
inlawrev-3479	1563	41	leases	lease	NOUN
inlawrev-3479	1563	42	were	be	AUX
inlawrev-3479	1563	43	terminable	terminable	ADJ
inlawrev-3479	1563	44	at	at	ADP
inlawrev-3479	1563	45	will	will	AUX
inlawrev-3479	1563	46	by	by	ADP
inlawrev-3479	1563	47	the	the	DET
inlawrev-3479	1563	48	lessee	lessee	NOUN
inlawrev-3479	1563	49	.	.	PUNCT
inlawrev-3479	1564	1	524	524	X
inlawrev-3479	1564	2	.	.	PUNCT
inlawrev-3479	1564	3	see	see	VERB
inlawrev-3479	1564	4	i	i	PRON
inlawrev-3479	1564	5	d.	d.	PROPN
inlawrev-3479	1564	6	525	525	NUM
inlawrev-3479	1564	7	.	.	PUNCT
inlawrev-3479	1565	1	see	see	VERB
inlawrev-3479	1565	2	i	i	PRON
inlawrev-3479	1565	3	d.	d.	PROPN
inlawrev-3479	1565	4	at	at	ADP
inlawrev-3479	1565	5	270	270	NUM
inlawrev-3479	1565	6	.	.	PUNCT
inlawrev-3479	1566	1	526	526	NUM
inlawrev-3479	1566	2	.	.	PUNCT
inlawrev-3479	1567	1	see	see	VERB
inlawrev-3479	1567	2	i	i	PRON
inlawrev-3479	1567	3	d.	d.	PROPN
inlawrev-3479	1567	4	at	at	ADP
inlawrev-3479	1567	5	27'1	27'1	PROPN
inlawrev-3479	1567	6	.	.	PUNCT
inlawrev-3479	1568	1	527	527	NUM
inlawrev-3479	1568	2	.	.	PUNCT
inlawrev-3479	1569	1	see	see	VERB
inlawrev-3479	1569	2	i	i	PRON
inlawrev-3479	1569	3	d.	d.	PROPN
inlawrev-3479	1569	4	;	;	PUNCT
inlawrev-3479	1569	5	see	see	VERB
inlawrev-3479	1569	6	also	also	ADV
inlawrev-3479	1569	7	ind	ind	ADJ
inlawrev-3479	1569	8	.	.	PUNCT
inlawrev-3479	1570	1	admin	admin	PROPN
inlawrev-3479	1570	2	.	.	PUNCT
inlawrev-3479	1570	3	code	code	PROPN
inlawrev-3479	1570	4	tit	tit	PROPN
inlawrev-3479	1570	5	.	.	PUNCT
inlawrev-3479	1571	1	50	50	NUM
inlawrev-3479	1571	2	,	,	PUNCT
inlawrev-3479	1571	3	r.	r.	NOUN
inlawrev-3479	1571	4	4.2	4.2	NUM
inlawrev-3479	1571	5	-	-	SYM
inlawrev-3479	1571	6	21	21	NUM
inlawrev-3479	1571	7	0(d	0(d	NUM
inlawrev-3479	1571	8	)	)	PUNCT
inlawrev-3479	1571	9	(	(	PUNCT
inlawrev-3479	1571	10	2000	2000	NUM
inlawrev-3479	1571	11	)	)	PUNCT
inlawrev-3479	1571	12	.	.	PUNCT
inlawrev-3479	1572	1	528	528	NUM
inlawrev-3479	1572	2	.	.	PUNCT
inlawrev-3479	1572	3	see	see	VERB
inlawrev-3479	1572	4	w.h	w.h	PROPN
inlawrev-3479	1572	5	.	.	PROPN
inlawrev-3479	1572	6	paige	paige	PROPN
inlawrev-3479	1572	7	&	&	CCONJ
inlawrev-3479	1572	8	co.	co.	PROPN
inlawrev-3479	1572	9	,	,	PUNCT
inlawrev-3479	1572	10	732	732	NUM
inlawrev-3479	1572	11	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1572	12	269	269	NUM
inlawrev-3479	1572	13	.	.	PUNCT
inlawrev-3479	1573	1	529	529	X
inlawrev-3479	1573	2	.	.	PUNCT
inlawrev-3479	1574	1	see	see	VERB
inlawrev-3479	1574	2	i	i	PRON
inlawrev-3479	1574	3	d.	d.	PROPN
inlawrev-3479	1574	4	530	530	NUM
inlawrev-3479	1574	5	.	.	PUNCT
inlawrev-3479	1575	1	see	see	VERB
inlawrev-3479	1575	2	i	i	PROPN
inlawrev-3479	1575	3	d	d	PROPN
inlawrev-3479	1575	4	;	;	PUNCT
inlawrev-3479	1575	5	see	see	VERB
inlawrev-3479	1575	6	also	also	ADV
inlawrev-3479	1575	7	ind	ind	PROPN
inlawrev-3479	1575	8	.	.	PUNCT
inlawrev-3479	1576	1	code	code	PROPN
inlawrev-3479	1576	2	§	§	PROPN
inlawrev-3479	1576	3	6	6	NUM
inlawrev-3479	1576	4	-	-	SYM
inlawrev-3479	1576	5	1	1	NUM
inlawrev-3479	1576	6	.	.	PUNCT
inlawrev-3479	1577	1	l-37	l-37	NOUN
inlawrev-3479	1577	2	-	-	PUNCT
inlawrev-3479	1577	3	7(e	7(e	NUM
inlawrev-3479	1577	4	)	)	PUNCT
inlawrev-3479	1577	5	(	(	PUNCT
inlawrev-3479	1577	6	2000	2000	NUM
inlawrev-3479	1577	7	)	)	PUNCT
inlawrev-3479	1577	8	.	.	PUNCT
inlawrev-3479	1578	1	531	531	NUM
inlawrev-3479	1578	2	.	.	PUNCT
inlawrev-3479	1579	1	w.h	w.h	PROPN
inlawrev-3479	1579	2	.	.	PROPN
inlawrev-3479	1579	3	paige	paige	PROPN
inlawrev-3479	1579	4	&	&	CCONJ
inlawrev-3479	1579	5	co.	co.	PROPN
inlawrev-3479	1579	6	,	,	PUNCT
inlawrev-3479	1579	7	732	732	NUM
inlawrev-3479	1579	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1579	9	at	at	ADP
inlawrev-3479	1579	10	271	271	NUM
inlawrev-3479	1579	11	-	-	SYM
inlawrev-3479	1579	12	72	72	NUM
inlawrev-3479	1579	13	.	.	PUNCT
inlawrev-3479	1580	1	see	see	VERB
inlawrev-3479	1580	2	also	also	ADV
inlawrev-3479	1580	3	ind	ind	PROPN
inlawrev-3479	1580	4	.	.	PUNCT
inlawrev-3479	1581	1	admin	admin	PROPN
inlawrev-3479	1581	2	.	.	PUNCT
inlawrev-3479	1581	3	code	code	PROPN
inlawrev-3479	1581	4	tit	tit	PROPN
inlawrev-3479	1581	5	.	.	PUNCT
inlawrev-3479	1582	1	50	50	NUM
inlawrev-3479	1582	2	,	,	PUNCT
inlawrev-3479	1582	3	r.	r.	NOUN
inlawrev-3479	1582	4	4.2	4.2	NUM
inlawrev-3479	1582	5	-	-	PUNCT
inlawrev-3479	1582	6	210(d	210(d	NUM
inlawrev-3479	1582	7	)	)	PUNCT
inlawrev-3479	1582	8	(	(	PUNCT
inlawrev-3479	1582	9	2000	2000	NUM
inlawrev-3479	1582	10	)	)	PUNCT
inlawrev-3479	1582	11	.	.	PUNCT
inlawrev-3479	1583	1	532	532	NUM
inlawrev-3479	1583	2	.	.	X
inlawrev-3479	1583	3	w.h	w.h	PROPN
inlawrev-3479	1583	4	.	.	PROPN
inlawrev-3479	1583	5	paige	paige	PROPN
inlawrev-3479	1583	6	&	&	CCONJ
inlawrev-3479	1583	7	co.	co.	PROPN
inlawrev-3479	1583	8	,	,	PUNCT
inlawrev-3479	1583	9	732	732	NUM
inlawrev-3479	1583	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1583	11	at	at	ADP
inlawrev-3479	1583	12	272	272	NUM
inlawrev-3479	1583	13	.	.	PUNCT
inlawrev-3479	1583	14	533	533	NUM
inlawrev-3479	1583	15	.	.	PUNCT
inlawrev-3479	1584	1	see	see	VERB
inlawrev-3479	1584	2	i	i	PRON
inlawrev-3479	1584	3	d.	d.	PROPN
inlawrev-3479	1584	4	'	'	PUNCT
inlawrev-3479	1584	5	,	,	PUNCT
inlawrev-3479	1584	6	see	see	VERB
inlawrev-3479	1584	7	also	also	ADV
inlawrev-3479	1584	8	ind	ind	ADJ
inlawrev-3479	1584	9	.	.	PUNCT
inlawrev-3479	1585	1	admin	admin	PROPN
inlawrev-3479	1585	2	.	.	PUNCT
inlawrev-3479	1585	3	code	code	PROPN
inlawrev-3479	1585	4	tit	tit	PROPN
inlawrev-3479	1585	5	.	.	PUNCT
inlawrev-3479	1586	1	50	50	NUM
inlawrev-3479	1586	2	,	,	PUNCT
inlawrev-3479	1586	3	r.	r.	NOUN
inlawrev-3479	1586	4	4.2	4.2	NUM
inlawrev-3479	1586	5	-	-	SYM
inlawrev-3479	1586	6	2	2	NUM
inlawrev-3479	1586	7	-	-	PUNCT
inlawrev-3479	1586	8	10(d	10(d	NUM
inlawrev-3479	1586	9	)	)	PUNCT
inlawrev-3479	1586	10	(	(	PUNCT
inlawrev-3479	1586	11	2000	2000	NUM
inlawrev-3479	1586	12	)	)	PUNCT
inlawrev-3479	1586	13	.	.	PUNCT
inlawrev-3479	1587	1	1050	1050	NUM
inlawrev-3479	1587	2	indiana	indiana	PROPN
inlawrev-3479	1587	3	law	law	PROPN
inlawrev-3479	1587	4	review	review	NOUN
inlawrev-3479	1588	1	[	[	X
inlawrev-3479	1588	2	vol	vol	NOUN
inlawrev-3479	1588	3	.	.	PUNCT
inlawrev-3479	1589	1	34:1003	34:1003	NUM
inlawrev-3479	1589	2	the	the	DET
inlawrev-3479	1589	3	situations	situation	NOUN
inlawrev-3479	1589	4	in	in	ADP
inlawrev-3479	1589	5	which	which	PRON
inlawrev-3479	1589	6	the	the	DET
inlawrev-3479	1589	7	term	term	NOUN
inlawrev-3479	1589	8	"	"	PUNCT
inlawrev-3479	1589	9	interpretive	interpretive	ADJ
inlawrev-3479	1589	10	difference	difference	NOUN
inlawrev-3479	1589	11	"	"	PUNCT
inlawrev-3479	1589	12	applies.534	applies.534	VERB
inlawrev-3479	1589	13	the	the	DET
inlawrev-3479	1589	14	tax	tax	NOUN
inlawrev-3479	1589	15	court	court	NOUN
inlawrev-3479	1589	16	observed	observe	VERB
inlawrev-3479	1589	17	that	that	SCONJ
inlawrev-3479	1589	18	in	in	ADP
inlawrev-3479	1589	19	rogers	rogers	PROPN
inlawrev-3479	1589	20	v.	v.	ADP
inlawrev-3479	1589	21	state	state	PROPN
inlawrev-3479	1589	22	board	board	PROPN
inlawrev-3479	1589	23	of	of	ADP
inlawrev-3479	1589	24	tax	tax	NOUN
inlawrev-3479	1589	25	commissioners	commissioner	NOUN
inlawrev-3479	1589	26	,	,	PUNCT
inlawrev-3479	1589	27	535	535	NUM
inlawrev-3479	1589	28	it	it	PRON
inlawrev-3479	1589	29	ruled	rule	VERB
inlawrev-3479	1589	30	that	that	SCONJ
inlawrev-3479	1589	31	the	the	DET
inlawrev-3479	1589	32	isbtc	isbtc	NOUN
inlawrev-3479	1589	33	improperly	improperly	ADV
inlawrev-3479	1589	34	imposed	impose	VERB
inlawrev-3479	1589	35	the	the	DET
inlawrev-3479	1589	36	undervaluation	undervaluation	NOUN
inlawrev-3479	1589	37	penalty	penalty	NOUN
inlawrev-3479	1589	38	on	on	ADP
inlawrev-3479	1589	39	the	the	DET
inlawrev-3479	1589	40	taxpayer	taxpayer	NOUN
inlawrev-3479	1589	41	because	because	SCONJ
inlawrev-3479	1589	42	the	the	DET
inlawrev-3479	1589	43	taxpayer	taxpayer	NOUN
inlawrev-3479	1589	44	's	's	PART
inlawrev-3479	1589	45	undervaluation	undervaluation	NOUN
inlawrev-3479	1589	46	resulted	result	VERB
inlawrev-3479	1589	47	from	from	ADP
inlawrev-3479	1589	48	"	"	PUNCT
inlawrev-3479	1589	49	interpretive	interpretive	ADJ
inlawrev-3479	1589	50	differences	difference	NOUN
inlawrev-3479	1589	51	"	"	PUNCT
inlawrev-3479	1589	52	concerning	concern	VERB
inlawrev-3479	1589	53	a	a	DET
inlawrev-3479	1589	54	personal	personal	ADJ
inlawrev-3479	1589	55	property	property	NOUN
inlawrev-3479	1589	56	tax	tax	NOUN
inlawrev-3479	1589	57	adjustment	adjustment	NOUN
inlawrev-3479	1589	58	.	.	PUNCT
inlawrev-3479	1590	1	536	536	NUM
inlawrev-3479	1590	2	moreover	moreover	ADV
inlawrev-3479	1590	3	,	,	PUNCT
inlawrev-3479	1590	4	the	the	DET
inlawrev-3479	1590	5	tax	tax	NOUN
inlawrev-3479	1590	6	court	court	NOUN
inlawrev-3479	1590	7	stated	state	VERB
inlawrev-3479	1590	8	that	that	SCONJ
inlawrev-3479	1590	9	the	the	DET
inlawrev-3479	1590	10	"	"	PUNCT
inlawrev-3479	1590	11	increase	increase	NOUN
inlawrev-3479	1590	12	in	in	ADP
inlawrev-3479	1590	13	assessed	assessed	ADJ
inlawrev-3479	1590	14	value	value	NOUN
inlawrev-3479	1590	15	resulting	result	VERB
inlawrev-3479	1590	16	from	from	ADP
inlawrev-3479	1590	17	the	the	DET
inlawrev-3479	1590	18	state	state	PROPN
inlawrev-3479	1590	19	board	board	NOUN
inlawrev-3479	1590	20	's	's	PART
inlawrev-3479	1590	21	denial	denial	NOUN
inlawrev-3479	1590	22	of	of	ADP
inlawrev-3479	1590	23	the	the	DET
inlawrev-3479	1590	24	adjustment	adjustment	NOUN
inlawrev-3479	1590	25	is	be	AUX
inlawrev-3479	1590	26	not	not	PART
inlawrev-3479	1590	27	subject	subject	ADJ
inlawrev-3479	1590	28	to	to	ADP
inlawrev-3479	1590	29	penalty	penalty	NOUN
inlawrev-3479	1590	30	.	.	PUNCT
inlawrev-3479	1590	31	"	"	PUNCT
inlawrev-3479	1591	1	537	537	NUM
inlawrev-3479	1591	2	similarly	similarly	ADV
inlawrev-3479	1591	3	,	,	PUNCT
inlawrev-3479	1591	4	the	the	DET
inlawrev-3479	1591	5	tax	tax	NOUN
inlawrev-3479	1591	6	court	court	NOUN
inlawrev-3479	1591	7	referred	refer	VERB
inlawrev-3479	1591	8	to	to	ADP
inlawrev-3479	1591	9	monarch	monarch	PROPN
inlawrev-3479	1591	10	steel	steel	PROPN
inlawrev-3479	1591	11	co.	co.	PROPN
inlawrev-3479	1591	12	v.	v.	ADP
inlawrev-3479	1591	13	state	state	PROPN
inlawrev-3479	1591	14	board	board	PROPN
inlawrev-3479	1591	15	oftax	oftax	NOUN
inlawrev-3479	1591	16	commissioners	commissioner	NOUN
inlawrev-3479	1591	17	,	,	PUNCT
inlawrev-3479	1591	18	53	53	NUM
inlawrev-3479	1591	19	*	*	PUNCT
inlawrev-3479	1591	20	where	where	SCONJ
inlawrev-3479	1591	21	it	it	PRON
inlawrev-3479	1591	22	held	hold	VERB
inlawrev-3479	1591	23	that	that	SCONJ
inlawrev-3479	1591	24	the	the	DET
inlawrev-3479	1591	25	nature	nature	NOUN
inlawrev-3479	1591	26	and	and	CCONJ
inlawrev-3479	1591	27	length	length	NOUN
inlawrev-3479	1591	28	ofthe	ofthe	NOUN
inlawrev-3479	1591	29	litigation	litigation	NOUN
inlawrev-3479	1591	30	concerning	concern	VERB
inlawrev-3479	1591	31	the	the	DET
inlawrev-3479	1591	32	applicability	applicability	NOUN
inlawrev-3479	1591	33	ofthe	ofthe	NOUN
inlawrev-3479	1591	34	interstate	interstate	PROPN
inlawrev-3479	1591	35	commerce	commerce	NOUN
inlawrev-3479	1591	36	exemption	exemption	NOUN
inlawrev-3479	1591	37	for	for	ADP
inlawrev-3479	1591	38	business	business	NOUN
inlawrev-3479	1591	39	personal	personal	ADJ
inlawrev-3479	1591	40	property	property	NOUN
inlawrev-3479	1591	41	assessments	assessment	NOUN
inlawrev-3479	1591	42	established	establish	VERB
inlawrev-3479	1591	43	"	"	PUNCT
inlawrev-3479	1591	44	interpretive	interpretive	ADJ
inlawrev-3479	1591	45	differences	difference	NOUN
inlawrev-3479	1591	46	"	"	PUNCT
inlawrev-3479	1591	47	that	that	PRON
inlawrev-3479	1591	48	precluded	preclude	VERB
inlawrev-3479	1591	49	imposition	imposition	NOUN
inlawrev-3479	1591	50	ofthe	ofthe	NOUN
inlawrev-3479	1591	51	penalty	penalty	NOUN
inlawrev-3479	1591	52	against	against	ADP
inlawrev-3479	1591	53	the	the	DET
inlawrev-3479	1591	54	taxpayer	taxpayer	NOUN
inlawrev-3479	1591	55	for	for	ADP
inlawrev-3479	1591	56	undervaluation	undervaluation	NOUN
inlawrev-3479	1591	57	ofits	ofit	NOUN
inlawrev-3479	1591	58	inventory	inventory	NOUN
inlawrev-3479	1591	59	.	.	PUNCT
inlawrev-3479	1592	1	539	539	NUM
inlawrev-3479	1592	2	the	the	DET
inlawrev-3479	1592	3	tax	tax	NOUN
inlawrev-3479	1592	4	court	court	NOUN
inlawrev-3479	1592	5	found	find	VERB
inlawrev-3479	1592	6	that	that	SCONJ
inlawrev-3479	1592	7	unlike	unlike	ADP
inlawrev-3479	1592	8	the	the	DET
inlawrev-3479	1592	9	taxpayers	taxpayer	NOUN
inlawrev-3479	1592	10	in	in	ADP
inlawrev-3479	1592	11	rogers	roger	NOUN
inlawrev-3479	1592	12	and	and	CCONJ
inlawrev-3479	1592	13	monarch	monarch	NOUN
inlawrev-3479	1592	14	steel	steel	NOUN
inlawrev-3479	1592	15	,	,	PUNCT
inlawrev-3479	1592	16	the	the	DET
inlawrev-3479	1592	17	taxpayer	taxpayer	NOUN
inlawrev-3479	1592	18	in	in	ADP
inlawrev-3479	1592	19	w.h	w.h	PROPN
inlawrev-3479	1592	20	.	.	PROPN
inlawrev-3479	1592	21	paige	paige	PROPN
inlawrev-3479	1592	22	&	&	CCONJ
inlawrev-3479	1592	23	co.	co.	PROPN
inlawrev-3479	1592	24	did	do	AUX
inlawrev-3479	1592	25	not	not	PART
inlawrev-3479	1592	26	comply	comply	VERB
inlawrev-3479	1592	27	with	with	ADP
inlawrev-3479	1592	28	the	the	DET
inlawrev-3479	1592	29	requirements	requirement	NOUN
inlawrev-3479	1592	30	of	of	ADP
inlawrev-3479	1592	31	section	section	NOUN
inlawrev-3479	1592	32	6	6	NUM
inlawrev-3479	1592	33	-	-	PUNCT
inlawrev-3479	1592	34	l.l-37	l.l-37	NOUN
inlawrev-3479	1592	35	-	-	PUNCT
inlawrev-3479	1592	36	7(e	7(e	NUM
inlawrev-3479	1592	37	)	)	PUNCT
inlawrev-3479	1592	38	of	of	ADP
inlawrev-3479	1592	39	the	the	DET
inlawrev-3479	1592	40	indiana	indiana	PROPN
inlawrev-3479	1592	41	code	code	PROPN
inlawrev-3479	1592	42	and	and	CCONJ
inlawrev-3479	1592	43	rule	rule	VERB
inlawrev-3479	1592	44	4.2	4.2	NUM
inlawrev-3479	1592	45	-	-	PUNCT
inlawrev-3479	1592	46	210(c	210(c	NUM
inlawrev-3479	1592	47	)	)	PUNCT
inlawrev-3479	1592	48	of	of	ADP
inlawrev-3479	1592	49	title	title	NOUN
inlawrev-3479	1592	50	50	50	NUM
inlawrev-3479	1592	51	of	of	ADP
inlawrev-3479	1592	52	the	the	DET
inlawrev-3479	1592	53	indiana	indiana	PROPN
inlawrev-3479	1592	54	administrative	administrative	PROPN
inlawrev-3479	1592	55	code	code	PROPN
inlawrev-3479	1592	56	.	.	PUNCT
inlawrev-3479	1593	1	540	540	NUM
inlawrev-3479	1593	2	the	the	DET
inlawrev-3479	1593	3	tax	tax	NOUN
inlawrev-3479	1593	4	court	court	NOUN
inlawrev-3479	1593	5	determined	determine	VERB
inlawrev-3479	1593	6	that	that	SCONJ
inlawrev-3479	1593	7	the	the	DET
inlawrev-3479	1593	8	taxpayer	taxpayer	NOUN
inlawrev-3479	1593	9	misunderstood	misunderstood	VERB
inlawrev-3479	1593	10	the	the	DET
inlawrev-3479	1593	11	taxpayer	taxpayer	NOUN
inlawrev-3479	1593	12	's	's	PART
inlawrev-3479	1593	13	agreements	agreement	NOUN
inlawrev-3479	1593	14	to	to	PART
inlawrev-3479	1593	15	be	be	AUX
inlawrev-3479	1593	16	sales	sale	NOUN
inlawrev-3479	1593	17	with	with	ADP
inlawrev-3479	1593	18	security	security	NOUN
inlawrev-3479	1593	19	interests	interest	NOUN
inlawrev-3479	1593	20	instead	instead	ADV
inlawrev-3479	1593	21	of	of	ADP
inlawrev-3479	1593	22	leases	lease	NOUN
inlawrev-3479	1593	23	and	and	CCONJ
inlawrev-3479	1593	24	consequently	consequently	ADV
inlawrev-3479	1593	25	omitted	omit	VERB
inlawrev-3479	1593	26	the	the	DET
inlawrev-3479	1593	27	musical	musical	ADJ
inlawrev-3479	1593	28	instruments	instrument	NOUN
inlawrev-3479	1593	29	that	that	PRON
inlawrev-3479	1593	30	it	it	PRON
inlawrev-3479	1593	31	leased	lease	VERB
inlawrev-3479	1593	32	from	from	ADP
inlawrev-3479	1593	33	its	its	PRON
inlawrev-3479	1593	34	personal	personal	ADJ
inlawrev-3479	1593	35	property	property	NOUN
inlawrev-3479	1593	36	tax	tax	NOUN
inlawrev-3479	1593	37	return	return	NOUN
inlawrev-3479	1593	38	resulting	result	VERB
inlawrev-3479	1593	39	in	in	ADP
inlawrev-3479	1593	40	an	an	DET
inlawrev-3479	1593	41	undervaluation	undervaluation	NOUN
inlawrev-3479	1593	42	that	that	PRON
inlawrev-3479	1593	43	exceeded	exceed	VERB
inlawrev-3479	1593	44	five	five	NUM
inlawrev-3479	1593	45	percent	percent	NOUN
inlawrev-3479	1593	46	ofthe	ofthe	NOUN
inlawrev-3479	1593	47	value	value	NOUN
inlawrev-3479	1593	48	that	that	PRON
inlawrev-3479	1593	49	should	should	AUX
inlawrev-3479	1593	50	have	have	AUX
inlawrev-3479	1593	51	been	be	AUX
inlawrev-3479	1593	52	reported	report	VERB
inlawrev-3479	1593	53	on	on	ADP
inlawrev-3479	1593	54	the	the	DET
inlawrev-3479	1593	55	return	return	NOUN
inlawrev-3479	1593	56	.	.	PUNCT
inlawrev-3479	1594	1	541	541	NUM
inlawrev-3479	1594	2	the	the	DET
inlawrev-3479	1594	3	tax	tax	NOUN
inlawrev-3479	1594	4	court	court	NOUN
inlawrev-3479	1594	5	indicated	indicate	VERB
inlawrev-3479	1594	6	that	that	SCONJ
inlawrev-3479	1594	7	this	this	DET
inlawrev-3479	1594	8	situation	situation	NOUN
inlawrev-3479	1594	9	did	do	AUX
inlawrev-3479	1594	10	not	not	PART
inlawrev-3479	1594	11	fall	fall	VERB
inlawrev-3479	1594	12	within	within	ADP
inlawrev-3479	1594	13	the	the	DET
inlawrev-3479	1594	14	statutory	statutory	ADJ
inlawrev-3479	1594	15	exceptions	exception	NOUN
inlawrev-3479	1594	16	to	to	ADP
inlawrev-3479	1594	17	the	the	DET
inlawrev-3479	1594	18	mandatory	mandatory	ADJ
inlawrev-3479	1594	19	undervaluation	undervaluation	NOUN
inlawrev-3479	1594	20	penalty	penalty	NOUN
inlawrev-3479	1594	21	and	and	CCONJ
inlawrev-3479	1594	22	it	it	PRON
inlawrev-3479	1594	23	was	be	AUX
inlawrev-3479	1594	24	not	not	PART
inlawrev-3479	1594	25	considered	consider	VERB
inlawrev-3479	1594	26	to	to	PART
inlawrev-3479	1594	27	be	be	AUX
inlawrev-3479	1594	28	an	an	DET
inlawrev-3479	1594	29	"	"	PUNCT
inlawrev-3479	1594	30	interpretive	interpretive	ADJ
inlawrev-3479	1594	31	difference	difference	NOUN
inlawrev-3479	1594	32	.	.	PUNCT
inlawrev-3479	1594	33	"	"	PUNCT
inlawrev-3479	1595	1	542	542	NUM
inlawrev-3479	1595	2	therefore	therefore	ADV
inlawrev-3479	1595	3	,	,	PUNCT
inlawrev-3479	1595	4	the	the	DET
inlawrev-3479	1595	5	tax	tax	NOUN
inlawrev-3479	1595	6	court	court	NOUN
inlawrev-3479	1595	7	held	hold	VERB
inlawrev-3479	1595	8	that	that	DET
inlawrev-3479	1595	9	section	section	NOUN
inlawrev-3479	1595	10	6	6	NUM
inlawrev-3479	1595	11	-	-	PUNCT
inlawrev-3479	1595	12	l.l-37	l.l-37	NOUN
inlawrev-3479	1595	13	-	-	PUNCT
inlawrev-3479	1595	14	7(e	7(e	NUM
inlawrev-3479	1595	15	)	)	PUNCT
inlawrev-3479	1595	16	of	of	ADP
inlawrev-3479	1595	17	the	the	DET
inlawrev-3479	1595	18	indiana	indiana	PROPN
inlawrev-3479	1595	19	code	code	PROPN
inlawrev-3479	1595	20	was	be	AUX
inlawrev-3479	1595	21	triggered	trigger	VERB
inlawrev-3479	1595	22	and	and	CCONJ
inlawrev-3479	1595	23	that	that	SCONJ
inlawrev-3479	1595	24	the	the	DET
inlawrev-3479	1595	25	twenty	twenty	NUM
inlawrev-3479	1595	26	percent	percent	NOUN
inlawrev-3479	1595	27	undervaluation	undervaluation	NOUN
inlawrev-3479	1595	28	penalty	penalty	NOUN
inlawrev-3479	1595	29	must	must	AUX
inlawrev-3479	1595	30	be	be	AUX
inlawrev-3479	1595	31	applied	apply	VERB
inlawrev-3479	1595	32	.	.	PUNCT
inlawrev-3479	1596	1	543	543	NUM
inlawrev-3479	1596	2	c.	c.	PROPN
inlawrev-3479	1596	3	indiana	indiana	PROPN
inlawrev-3479	1596	4	gross	gross	ADJ
inlawrev-3479	1596	5	income	income	NOUN
inlawrev-3479	1596	6	tax	tax	NOUN
inlawrev-3479	1596	7	1	1	NUM
inlawrev-3479	1596	8	.	.	PUNCT
inlawrev-3479	1596	9	uniden	uniden	PROPN
inlawrev-3479	1596	10	american	american	PROPN
inlawrev-3479	1596	11	corp	corp	PROPN
inlawrev-3479	1596	12	.	.	PROPN
inlawrev-3479	1596	13	v.	v.	PROPN
inlawrev-3479	1596	14	department	department	PROPN
inlawrev-3479	1596	15	of	of	ADP
inlawrev-3479	1596	16	state	state	PROPN
inlawrev-3479	1596	17	revenue	revenue	NOUN
inlawrev-3479	1596	18	.	.	PUNCT
inlawrev-3479	1597	1	544	544	NUM
inlawrev-3479	1597	2	—	—	PUNCT
inlawrev-3479	1597	3	uniden	uniden	PROPN
inlawrev-3479	1597	4	american	american	PROPN
inlawrev-3479	1597	5	corp	corp	PROPN
inlawrev-3479	1597	6	.	.	PROPN
inlawrev-3479	1597	7	(	(	PUNCT
inlawrev-3479	1597	8	taxpayer	taxpayer	NOUN
inlawrev-3479	1597	9	)	)	PUNCT
inlawrev-3479	1597	10	appealed	appeal	VERB
inlawrev-3479	1597	11	the	the	DET
inlawrev-3479	1597	12	final	final	ADJ
inlawrev-3479	1597	13	determination	determination	NOUN
inlawrev-3479	1597	14	of	of	ADP
inlawrev-3479	1597	15	the	the	DET
inlawrev-3479	1597	16	idsr	idsr	NOUN
inlawrev-3479	1597	17	that	that	PRON
inlawrev-3479	1597	18	partially	partially	ADV
inlawrev-3479	1597	19	denied	deny	VERB
inlawrev-3479	1597	20	the	the	DET
inlawrev-3479	1597	21	taxpayer	taxpayer	NOUN
inlawrev-3479	1597	22	's	's	PART
inlawrev-3479	1597	23	protest	protest	NOUN
inlawrev-3479	1597	24	of	of	ADP
inlawrev-3479	1597	25	the	the	DET
inlawrev-3479	1597	26	idsr	idsr	NOUN
inlawrev-3479	1597	27	's	's	PART
inlawrev-3479	1597	28	proposed	propose	VERB
inlawrev-3479	1597	29	assessment	assessment	NOUN
inlawrev-3479	1597	30	of	of	ADP
inlawrev-3479	1597	31	534	534	NUM
inlawrev-3479	1597	32	.	.	PUNCT
inlawrev-3479	1598	1	see	see	VERB
inlawrev-3479	1598	2	w.h	w.h	PROPN
inlawrev-3479	1598	3	.	.	PROPN
inlawrev-3479	1598	4	paige	paige	PROPN
inlawrev-3479	1598	5	&	&	CCONJ
inlawrev-3479	1598	6	co.	co.	PROPN
inlawrev-3479	1598	7	,	,	PUNCT
inlawrev-3479	1598	8	732	732	NUM
inlawrev-3479	1598	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1598	10	at	at	ADP
inlawrev-3479	1598	11	272	272	NUM
inlawrev-3479	1598	12	,	,	PUNCT
inlawrev-3479	1598	13	see	see	VERB
inlawrev-3479	1598	14	also	also	ADV
inlawrev-3479	1598	15	ind	ind	ADJ
inlawrev-3479	1598	16	.	.	PUNCT
inlawrev-3479	1599	1	admin	admin	PROPN
inlawrev-3479	1599	2	.	.	PUNCT
inlawrev-3479	1599	3	code	code	PROPN
inlawrev-3479	1599	4	tit	tit	PROPN
inlawrev-3479	1599	5	.	.	PUNCT
inlawrev-3479	1600	1	50	50	NUM
inlawrev-3479	1600	2	,	,	PUNCT
inlawrev-3479	1600	3	r.	r.	NOUN
inlawrev-3479	1600	4	4.2	4.2	NUM
inlawrev-3479	1600	5	-	-	PUNCT
inlawrev-3479	1600	6	210(d	210(d	NUM
inlawrev-3479	1600	7	)	)	PUNCT
inlawrev-3479	1600	8	(	(	PUNCT
inlawrev-3479	1600	9	2000	2000	NUM
inlawrev-3479	1600	10	)	)	PUNCT
inlawrev-3479	1600	11	.	.	PUNCT
inlawrev-3479	1601	1	535	535	NUM
inlawrev-3479	1601	2	.	.	X
inlawrev-3479	1601	3	565	565	NUM
inlawrev-3479	1601	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1601	5	398	398	NUM
inlawrev-3479	1601	6	,	,	PUNCT
inlawrev-3479	1601	7	400	400	NUM
inlawrev-3479	1601	8	(	(	PUNCT
inlawrev-3479	1601	9	ind	ind	NOUN
inlawrev-3479	1601	10	.	.	PUNCT
inlawrev-3479	1602	1	tax	tax	PROPN
inlawrev-3479	1602	2	ct	ct	PROPN
inlawrev-3479	1602	3	.	.	PROPN
inlawrev-3479	1602	4	1991	1991	NUM
inlawrev-3479	1602	5	)	)	PUNCT
inlawrev-3479	1602	6	.	.	PUNCT
inlawrev-3479	1603	1	536	536	NUM
inlawrev-3479	1603	2	.	.	PUNCT
inlawrev-3479	1604	1	see	see	VERB
inlawrev-3479	1604	2	w.h	w.h	PROPN
inlawrev-3479	1604	3	.	.	PROPN
inlawrev-3479	1604	4	paige	paige	PROPN
inlawrev-3479	1604	5	&	&	CCONJ
inlawrev-3479	1604	6	co.	co.	PROPN
inlawrev-3479	1604	7	,	,	PUNCT
inlawrev-3479	1604	8	732	732	NUM
inlawrev-3479	1604	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1604	10	at	at	ADP
inlawrev-3479	1604	11	272	272	NUM
inlawrev-3479	1604	12	;	;	PUNCT
inlawrev-3479	1604	13	see	see	VERB
inlawrev-3479	1604	14	also	also	ADV
inlawrev-3479	1604	15	rogers	roger	NOUN
inlawrev-3479	1604	16	,	,	PUNCT
inlawrev-3479	1604	17	565	565	NUM
inlawrev-3479	1604	18	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1604	19	at	at	ADP
inlawrev-3479	1604	20	403	403	NUM
inlawrev-3479	1604	21	.	.	PUNCT
inlawrev-3479	1605	1	537	537	NUM
inlawrev-3479	1605	2	.	.	PUNCT
inlawrev-3479	1605	3	see	see	VERB
inlawrev-3479	1605	4	w.h	w.h	PROPN
inlawrev-3479	1605	5	paige	paige	PROPN
inlawrev-3479	1605	6	&	&	CCONJ
inlawrev-3479	1605	7	co.	co.	PROPN
inlawrev-3479	1605	8	,	,	PUNCT
inlawrev-3479	1605	9	732	732	NUM
inlawrev-3479	1605	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1605	11	at	at	ADP
inlawrev-3479	1605	12	272	272	NUM
inlawrev-3479	1605	13	.	.	PUNCT
inlawrev-3479	1606	1	538	538	NUM
inlawrev-3479	1606	2	.	.	X
inlawrev-3479	1606	3	611	611	NUM
inlawrev-3479	1606	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1606	5	708	708	NUM
inlawrev-3479	1606	6	,	,	PUNCT
inlawrev-3479	1606	7	710	710	NUM
inlawrev-3479	1606	8	(	(	PUNCT
inlawrev-3479	1606	9	ind	ind	NOUN
inlawrev-3479	1606	10	.	.	PUNCT
inlawrev-3479	1607	1	tax	tax	PROPN
inlawrev-3479	1607	2	ct	ct	PROPN
inlawrev-3479	1607	3	.	.	PROPN
inlawrev-3479	1607	4	1993	1993	NUM
inlawrev-3479	1607	5	)	)	PUNCT
inlawrev-3479	1607	6	.	.	PUNCT
inlawrev-3479	1608	1	539	539	X
inlawrev-3479	1608	2	.	.	PUNCT
inlawrev-3479	1608	3	see	see	VERB
inlawrev-3479	1608	4	w.h	w.h	PROPN
inlawrev-3479	1608	5	paige	paige	PROPN
inlawrev-3479	1608	6	&	&	CCONJ
inlawrev-3479	1608	7	co.	co.	PROPN
inlawrev-3479	1608	8	,	,	PUNCT
inlawrev-3479	1608	9	732	732	NUM
inlawrev-3479	1608	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1608	11	at	at	ADP
inlawrev-3479	1608	12	272	272	NUM
inlawrev-3479	1608	13	;	;	PUNCT
inlawrev-3479	1608	14	see	see	AUX
inlawrev-3479	1608	15	also	also	ADV
inlawrev-3479	1608	16	monarch	monarch	VERB
inlawrev-3479	1608	17	steel	steel	NOUN
inlawrev-3479	1608	18	,	,	PUNCT
inlawrev-3479	1608	19	61	61	NUM
inlawrev-3479	1608	20	1	1	NUM
inlawrev-3479	1608	21	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1608	22	at	at	ADP
inlawrev-3479	1608	23	71	71	NUM
inlawrev-3479	1608	24	5	5	NUM
inlawrev-3479	1608	25	.	.	PUNCT
inlawrev-3479	1608	26	540	540	NUM
inlawrev-3479	1608	27	.	.	PUNCT
inlawrev-3479	1609	1	see	see	VERB
inlawrev-3479	1609	2	w.h	w.h	PROPN
inlawrev-3479	1609	3	.	.	PROPN
inlawrev-3479	1609	4	paige	paige	PROPN
inlawrev-3479	1609	5	&	&	CCONJ
inlawrev-3479	1609	6	co.	co.	PROPN
inlawrev-3479	1609	7	,	,	PUNCT
inlawrev-3479	1609	8	732	732	NUM
inlawrev-3479	1609	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1609	10	at	at	ADP
inlawrev-3479	1609	11	272	272	NUM
inlawrev-3479	1609	12	.	.	PUNCT
inlawrev-3479	1610	1	541	541	NUM
inlawrev-3479	1610	2	.	.	PUNCT
inlawrev-3479	1611	1	see	see	VERB
inlawrev-3479	1611	2	i	i	PRON
inlawrev-3479	1611	3	d.	d.	PROPN
inlawrev-3479	1611	4	542	542	NUM
inlawrev-3479	1611	5	.	.	PUNCT
inlawrev-3479	1612	1	see	see	VERB
inlawrev-3479	1612	2	i	i	PRON
inlawrev-3479	1612	3	d.	d.	PROPN
inlawrev-3479	1612	4	;	;	PUNCT
inlawrev-3479	1612	5	see	see	VERB
inlawrev-3479	1612	6	also	also	ADV
inlawrev-3479	1612	7	ind	ind	ADJ
inlawrev-3479	1612	8	.	.	PUNCT
inlawrev-3479	1613	1	admin	admin	PROPN
inlawrev-3479	1613	2	.	.	PUNCT
inlawrev-3479	1614	1	code	code	PROPN
inlawrev-3479	1614	2	,	,	PUNCT
inlawrev-3479	1614	3	tit	tit	NOUN
inlawrev-3479	1614	4	.	.	PROPN
inlawrev-3479	1614	5	50	50	NUM
inlawrev-3479	1614	6	,	,	PUNCT
inlawrev-3479	1614	7	r.	r.	NOUN
inlawrev-3479	1614	8	4.2	4.2	NUM
inlawrev-3479	1614	9	-	-	SYM
inlawrev-3479	1614	10	2	2	NUM
inlawrev-3479	1614	11	-	-	SYM
inlawrev-3479	1614	12	10	10	NUM
inlawrev-3479	1614	13	(	(	PUNCT
inlawrev-3479	1614	14	2000	2000	NUM
inlawrev-3479	1614	15	)	)	PUNCT
inlawrev-3479	1614	16	.	.	PUNCT
inlawrev-3479	1615	1	543	543	NUM
inlawrev-3479	1615	2	.	.	PUNCT
inlawrev-3479	1615	3	see	see	VERB
inlawrev-3479	1615	4	w.h	w.h	PROPN
inlawrev-3479	1615	5	paige	paige	PROPN
inlawrev-3479	1615	6	&	&	CCONJ
inlawrev-3479	1615	7	co.	co.	PROPN
inlawrev-3479	1615	8	,	,	PUNCT
inlawrev-3479	1615	9	732	732	NUM
inlawrev-3479	1615	10	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1615	11	at	at	ADP
inlawrev-3479	1615	12	272	272	NUM
inlawrev-3479	1615	13	-	-	SYM
inlawrev-3479	1615	14	73	73	NUM
inlawrev-3479	1615	15	.	.	PUNCT
inlawrev-3479	1616	1	544	544	NUM
inlawrev-3479	1616	2	.	.	PUNCT
inlawrev-3479	1617	1	718n.e.2d821	718n.e.2d821	NUM
inlawrev-3479	1617	2	(	(	PUNCT
inlawrev-3479	1617	3	ind	ind	NOUN
inlawrev-3479	1617	4	.	.	PUNCT
inlawrev-3479	1618	1	taxct	taxct	PROPN
inlawrev-3479	1618	2	.	.	PUNCT
inlawrev-3479	1619	1	1999	1999	NUM
inlawrev-3479	1619	2	)	)	PUNCT
inlawrev-3479	1620	1	2001	2001	NUM
inlawrev-3479	1620	2	]	]	PUNCT
inlawrev-3479	1621	1	taxation	taxation	NOUN
inlawrev-3479	1621	2	1051	1051	NUM
inlawrev-3479	1621	3	indiana	indiana	PROPN
inlawrev-3479	1621	4	gross	gross	ADJ
inlawrev-3479	1621	5	income	income	NOUN
inlawrev-3479	1621	6	tax	tax	NOUN
inlawrev-3479	1621	7	.	.	PUNCT
inlawrev-3479	1622	1	545	545	NUM
inlawrev-3479	1622	2	the	the	DET
inlawrev-3479	1622	3	sole	sole	ADJ
inlawrev-3479	1622	4	issue	issue	NOUN
inlawrev-3479	1622	5	considered	consider	VERB
inlawrev-3479	1622	6	by	by	ADP
inlawrev-3479	1622	7	the	the	DET
inlawrev-3479	1622	8	tax	tax	NOUN
inlawrev-3479	1622	9	court	court	NOUN
inlawrev-3479	1622	10	was	be	AUX
inlawrev-3479	1622	11	whether	whether	SCONJ
inlawrev-3479	1622	12	certain	certain	ADJ
inlawrev-3479	1622	13	interstate	interstate	ADJ
inlawrev-3479	1622	14	sales	sale	NOUN
inlawrev-3479	1622	15	of	of	ADP
inlawrev-3479	1622	16	the	the	DET
inlawrev-3479	1622	17	taxpayer	taxpayer	NOUN
inlawrev-3479	1622	18	's	's	PART
inlawrev-3479	1622	19	products	product	NOUN
inlawrev-3479	1622	20	were	be	AUX
inlawrev-3479	1622	21	subject	subject	ADJ
inlawrev-3479	1622	22	to	to	ADP
inlawrev-3479	1622	23	the	the	DET
inlawrev-3479	1622	24	indiana	indiana	PROPN
inlawrev-3479	1622	25	gross	gross	ADJ
inlawrev-3479	1622	26	income	income	NOUN
inlawrev-3479	1622	27	tax	tax	NOUN
inlawrev-3479	1622	28	.	.	PUNCT
inlawrev-3479	1623	1	546	546	NUM
inlawrev-3479	1623	2	the	the	DET
inlawrev-3479	1623	3	tax	tax	NOUN
inlawrev-3479	1623	4	court	court	NOUN
inlawrev-3479	1623	5	observed	observe	VERB
inlawrev-3479	1623	6	that	that	SCONJ
inlawrev-3479	1623	7	although	although	SCONJ
inlawrev-3479	1623	8	the	the	DET
inlawrev-3479	1623	9	taxpayer	taxpayer	NOUN
inlawrev-3479	1623	10	was	be	AUX
inlawrev-3479	1623	11	incorporated	incorporate	VERB
inlawrev-3479	1623	12	under	under	ADP
inlawrev-3479	1623	13	the	the	DET
inlawrev-3479	1623	14	laws	law	NOUN
inlawrev-3479	1623	15	of	of	ADP
inlawrev-3479	1623	16	indiana	indiana	PROPN
inlawrev-3479	1623	17	and	and	CCONJ
inlawrev-3479	1623	18	filed	file	VERB
inlawrev-3479	1623	19	indiana	indiana	PROPN
inlawrev-3479	1623	20	corporate	corporate	ADJ
inlawrev-3479	1623	21	income	income	NOUN
inlawrev-3479	1623	22	tax	tax	NOUN
inlawrev-3479	1623	23	returns	return	NOUN
inlawrev-3479	1623	24	for	for	ADP
inlawrev-3479	1623	25	the	the	DET
inlawrev-3479	1623	26	relevant	relevant	ADJ
inlawrev-3479	1623	27	taxable	taxable	ADJ
inlawrev-3479	1623	28	years	year	NOUN
inlawrev-3479	1623	29	,	,	PUNCT
inlawrev-3479	1623	30	the	the	DET
inlawrev-3479	1623	31	taxpayer	taxpayer	NOUN
inlawrev-3479	1623	32	's	's	PART
inlawrev-3479	1623	33	commercial	commercial	ADJ
inlawrev-3479	1623	34	domicile	domicile	NOUN
inlawrev-3479	1623	35	was	be	AUX
inlawrev-3479	1623	36	in	in	ADP
inlawrev-3479	1623	37	texas	texas	PROPN
inlawrev-3479	1623	38	.	.	PUNCT
inlawrev-3479	1624	1	547	547	NUM
inlawrev-3479	1624	2	the	the	DET
inlawrev-3479	1624	3	taxpayer	taxpayer	NOUN
inlawrev-3479	1624	4	engaged	engage	VERB
inlawrev-3479	1624	5	in	in	ADP
inlawrev-3479	1624	6	the	the	DET
inlawrev-3479	1624	7	interstate	interstate	ADJ
inlawrev-3479	1624	8	sale	sale	NOUN
inlawrev-3479	1624	9	and	and	CCONJ
inlawrev-3479	1624	10	distribution	distribution	NOUN
inlawrev-3479	1624	11	of	of	ADP
inlawrev-3479	1624	12	consumer	consumer	NOUN
inlawrev-3479	1624	13	and	and	CCONJ
inlawrev-3479	1624	14	commercial	commercial	ADJ
inlawrev-3479	1624	15	electronic	electronic	ADJ
inlawrev-3479	1624	16	products	product	NOUN
inlawrev-3479	1624	17	such	such	ADJ
inlawrev-3479	1624	18	as	as	ADP
inlawrev-3479	1624	19	cellular	cellular	ADJ
inlawrev-3479	1624	20	telephones	telephone	NOUN
inlawrev-3479	1624	21	,	,	PUNCT
inlawrev-3479	1624	22	pagers	pager	NOUN
inlawrev-3479	1624	23	,	,	PUNCT
inlawrev-3479	1624	24	two	two	NUM
inlawrev-3479	1624	25	-	-	PUNCT
inlawrev-3479	1624	26	way	way	NOUN
inlawrev-3479	1624	27	radios	radio	NOUN
inlawrev-3479	1624	28	,	,	PUNCT
inlawrev-3479	1624	29	cordless	cordless	NOUN
inlawrev-3479	1624	30	telephones	telephone	NOUN
inlawrev-3479	1624	31	and	and	CCONJ
inlawrev-3479	1624	32	marine	marine	ADJ
inlawrev-3479	1624	33	radios	radio	NOUN
inlawrev-3479	1624	34	.	.	PUNCT
inlawrev-3479	1625	1	the	the	DET
inlawrev-3479	1625	2	tax	tax	NOUN
inlawrev-3479	1625	3	court	court	NOUN
inlawrev-3479	1625	4	found	find	VERB
inlawrev-3479	1625	5	that	that	SCONJ
inlawrev-3479	1625	6	the	the	DET
inlawrev-3479	1625	7	taxpayer	taxpayer	NOUN
inlawrev-3479	1625	8	shipped	ship	VERB
inlawrev-3479	1625	9	the	the	DET
inlawrev-3479	1625	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1625	11	's	's	PART
inlawrev-3479	1625	12	products	product	NOUN
inlawrev-3479	1625	13	from	from	ADP
inlawrev-3479	1625	14	locations	location	NOUN
inlawrev-3479	1625	15	outside	outside	ADP
inlawrev-3479	1625	16	of	of	ADP
inlawrev-3479	1625	17	indiana	indiana	PROPN
inlawrev-3479	1625	18	to	to	ADP
inlawrev-3479	1625	19	in	in	ADP
inlawrev-3479	1625	20	-	-	PUNCT
inlawrev-3479	1625	21	state	state	NOUN
inlawrev-3479	1625	22	customers	customer	NOUN
inlawrev-3479	1625	23	(	(	PUNCT
inlawrev-3479	1625	24	indiana	indiana	NOUN
inlawrev-3479	1625	25	destination	destination	NOUN
inlawrev-3479	1625	26	sales	sale	NOUN
inlawrev-3479	1625	27	)	)	PUNCT
inlawrev-3479	1625	28	.	.	PUNCT
inlawrev-3479	1626	1	548	548	NUM
inlawrev-3479	1626	2	the	the	DET
inlawrev-3479	1626	3	tax	tax	NOUN
inlawrev-3479	1626	4	court	court	NOUN
inlawrev-3479	1626	5	noted	note	VERB
inlawrev-3479	1626	6	that	that	SCONJ
inlawrev-3479	1626	7	the	the	DET
inlawrev-3479	1626	8	standard	standard	ADJ
inlawrev-3479	1626	9	sales	sale	NOUN
inlawrev-3479	1626	10	terms	term	NOUN
inlawrev-3479	1626	11	between	between	ADP
inlawrev-3479	1626	12	the	the	DET
inlawrev-3479	1626	13	taxpayer	taxpayer	NOUN
inlawrev-3479	1626	14	and	and	CCONJ
inlawrev-3479	1626	15	its	its	PRON
inlawrev-3479	1626	16	customers	customer	NOUN
inlawrev-3479	1626	17	with	with	ADP
inlawrev-3479	1626	18	respect	respect	NOUN
inlawrev-3479	1626	19	to	to	ADP
inlawrev-3479	1626	20	the	the	DET
inlawrev-3479	1626	21	indiana	indiana	PROPN
inlawrev-3479	1626	22	destination	destination	NOUN
inlawrev-3479	1626	23	sales	sale	NOUN
inlawrev-3479	1626	24	provided	provide	VERB
inlawrev-3479	1626	25	for	for	ADP
inlawrev-3479	1626	26	delivery	delivery	NOUN
inlawrev-3479	1626	27	f.o.b	f.o.b	NOUN
inlawrev-3479	1626	28	.	.	PUNCT
inlawrev-3479	1627	1	the	the	DET
inlawrev-3479	1627	2	taxpayer	taxpayer	NOUN
inlawrev-3479	1627	3	's	's	PART
inlawrev-3479	1627	4	warehouse	warehouse	NOUN
inlawrev-3479	1627	5	,	,	PUNCT
inlawrev-3479	1627	6	with	with	ADP
inlawrev-3479	1627	7	title	title	NOUN
inlawrev-3479	1627	8	and	and	CCONJ
inlawrev-3479	1627	9	risk	risk	NOUN
inlawrev-3479	1627	10	of	of	ADP
inlawrev-3479	1627	11	loss	loss	NOUN
inlawrev-3479	1627	12	passing	pass	VERB
inlawrev-3479	1627	13	to	to	ADP
inlawrev-3479	1627	14	the	the	DET
inlawrev-3479	1627	15	buyer	buyer	NOUN
inlawrev-3479	1627	16	upon	upon	SCONJ
inlawrev-3479	1627	17	delivery	delivery	NOUN
inlawrev-3479	1627	18	by	by	ADP
inlawrev-3479	1627	19	the	the	DET
inlawrev-3479	1627	20	taxpayer	taxpayer	NOUN
inlawrev-3479	1627	21	to	to	ADP
inlawrev-3479	1627	22	the	the	DET
inlawrev-3479	1627	23	carrier	carrier	NOUN
inlawrev-3479	1627	24	.	.	PUNCT
inlawrev-3479	1628	1	549	549	NUM
inlawrev-3479	1628	2	the	the	DET
inlawrev-3479	1628	3	tax	tax	NOUN
inlawrev-3479	1628	4	court	court	NOUN
inlawrev-3479	1628	5	held	hold	VERB
inlawrev-3479	1628	6	that	that	SCONJ
inlawrev-3479	1628	7	"	"	PUNCT
inlawrev-3479	1628	8	these	these	DET
inlawrev-3479	1628	9	sales	sale	NOUN
inlawrev-3479	1628	10	did	do	AUX
inlawrev-3479	1628	11	not	not	PART
inlawrev-3479	1628	12	originate	originate	VERB
inlawrev-3479	1628	13	from	from	ADP
inlawrev-3479	1628	14	,	,	PUNCT
inlawrev-3479	1628	15	were	be	AUX
inlawrev-3479	1628	16	not	not	PART
inlawrev-3479	1628	17	channeled	channel	VERB
inlawrev-3479	1628	18	through	through	ADV
inlawrev-3479	1628	19	,	,	PUNCT
inlawrev-3479	1628	20	and	and	CCONJ
inlawrev-3479	1628	21	were	be	AUX
inlawrev-3479	1628	22	not	not	PART
inlawrev-3479	1628	23	otherwise	otherwise	ADV
inlawrev-3479	1628	24	associated	associate	VERB
inlawrev-3479	1628	25	with	with	ADP
inlawrev-3479	1628	26	or	or	CCONJ
inlawrev-3479	1628	27	facilitated	facilitate	VERB
inlawrev-3479	1628	28	by	by	ADP
inlawrev-3479	1628	29	any	any	DET
inlawrev-3479	1628	30	indiana	indiana	PROPN
inlawrev-3479	1628	31	situs	situs	PROPN
inlawrev-3479	1628	32	of	of	ADP
inlawrev-3479	1628	33	the	the	DET
inlawrev-3479	1628	34	taxpayer	taxpayer	NOUN
inlawrev-3479	1628	35	.	.	PUNCT
inlawrev-3479	1628	36	"	"	PUNCT
inlawrev-3479	1629	1	550	550	NUM
inlawrev-3479	1629	2	the	the	DET
inlawrev-3479	1629	3	tax	tax	NOUN
inlawrev-3479	1629	4	court	court	NOUN
inlawrev-3479	1629	5	observed	observe	VERB
inlawrev-3479	1629	6	that	that	SCONJ
inlawrev-3479	1629	7	section	section	NOUN
inlawrev-3479	1629	8	6	6	NUM
inlawrev-3479	1629	9	-	-	SYM
inlawrev-3479	1629	10	2.1	2.1	NUM
inlawrev-3479	1629	11	-	-	PUNCT
inlawrev-3479	1629	12	l-2(a)(l	l-2(a)(l	NOUN
inlawrev-3479	1629	13	)	)	PUNCT
inlawrev-3479	1629	14	of	of	ADP
inlawrev-3479	1629	15	the	the	DET
inlawrev-3479	1629	16	indiana	indiana	PROPN
inlawrev-3479	1629	17	code	code	PROPN
inlawrev-3479	1629	18	defines	define	VERB
inlawrev-3479	1629	19	"	"	PUNCT
inlawrev-3479	1629	20	[	[	X
inlawrev-3479	1629	21	g]ross	g]ross	ADJ
inlawrev-3479	1629	22	income	income	NOUN
inlawrev-3479	1629	23	"	"	PUNCT
inlawrev-3479	1629	24	in	in	ADP
inlawrev-3479	1629	25	part	part	NOUN
inlawrev-3479	1629	26	as	as	ADP
inlawrev-3479	1629	27	"	"	PUNCT
inlawrev-3479	1629	28	all	all	DET
inlawrev-3479	1629	29	the	the	DET
inlawrev-3479	1629	30	gross	gross	ADJ
inlawrev-3479	1629	31	receipts	receipt	NOUN
inlawrev-3479	1629	32	a	a	DET
inlawrev-3479	1629	33	taxpayer	taxpayer	NOUN
inlawrev-3479	1629	34	receives	receive	VERB
inlawrev-3479	1629	35	.	.	PUNCT
inlawrev-3479	1629	36	.	.	PUNCT
inlawrev-3479	1629	37	.	.	PUNCT
inlawrev-3479	1630	1	from	from	ADP
inlawrev-3479	1630	2	trades	trade	NOUN
inlawrev-3479	1630	3	,	,	PUNCT
inlawrev-3479	1630	4	businesses	business	NOUN
inlawrev-3479	1630	5	,	,	PUNCT
inlawrev-3479	1630	6	or	or	CCONJ
inlawrev-3479	1630	7	commerce	commerce	NOUN
inlawrev-3479	1630	8	.	.	PUNCT
inlawrev-3479	1630	9	"	"	PUNCT
inlawrev-3479	1631	1	551	551	NUM
inlawrev-3479	1631	2	however	however	ADV
inlawrev-3479	1631	3	,	,	PUNCT
inlawrev-3479	1631	4	the	the	DET
inlawrev-3479	1631	5	tax	tax	NOUN
inlawrev-3479	1631	6	court	court	NOUN
inlawrev-3479	1631	7	noted	note	VERB
inlawrev-3479	1631	8	that	that	SCONJ
inlawrev-3479	1631	9	section	section	NOUN
inlawrev-3479	1631	10	6	6	NUM
inlawrev-3479	1631	11	-	-	SYM
inlawrev-3479	1631	12	2.1	2.1	NUM
inlawrev-3479	1631	13	-	-	PUNCT
inlawrev-3479	1631	14	l-2(c)(6	l-2(c)(6	NOUN
inlawrev-3479	1631	15	)	)	PUNCT
inlawrev-3479	1631	16	of	of	ADP
inlawrev-3479	1631	17	the	the	DET
inlawrev-3479	1631	18	indiana	indiana	PROPN
inlawrev-3479	1631	19	code	code	PROPN
inlawrev-3479	1631	20	provides	provide	VERB
inlawrev-3479	1631	21	the	the	DET
inlawrev-3479	1631	22	following	follow	VERB
inlawrev-3479	1631	23	exclusion	exclusion	NOUN
inlawrev-3479	1631	24	from	from	ADP
inlawrev-3479	1631	25	the	the	DET
inlawrev-3479	1631	26	definition	definition	NOUN
inlawrev-3479	1631	27	of	of	ADP
inlawrev-3479	1631	28	gross	gross	ADJ
inlawrev-3479	1631	29	income	income	NOUN
inlawrev-3479	1631	30	:	:	PUNCT
inlawrev-3479	1631	31	(	(	PUNCT
inlawrev-3479	1631	32	c	c	X
inlawrev-3479	1631	33	)	)	PUNCT
inlawrev-3479	1632	1	[	[	X
inlawrev-3479	1632	2	t]he	t]he	ADV
inlawrev-3479	1632	3	term	term	NOUN
inlawrev-3479	1632	4	"	"	PUNCT
inlawrev-3479	1632	5	gross	gross	ADJ
inlawrev-3479	1632	6	income	income	NOUN
inlawrev-3479	1632	7	"	"	PUNCT
inlawrev-3479	1632	8	does	do	AUX
inlawrev-3479	1632	9	not	not	PART
inlawrev-3479	1632	10	include	include	VERB
inlawrev-3479	1632	11	:	:	PUNCT
inlawrev-3479	1632	12	...	...	PUNCT
inlawrev-3479	1632	13	(	(	PUNCT
inlawrev-3479	1632	14	6	6	X
inlawrev-3479	1632	15	)	)	PUNCT
inlawrev-3479	1632	16	gross	gross	ADJ
inlawrev-3479	1632	17	receipts	receipt	NOUN
inlawrev-3479	1632	18	received	receive	VERB
inlawrev-3479	1632	19	by	by	ADP
inlawrev-3479	1632	20	corporations	corporation	NOUN
inlawrev-3479	1632	21	incorporated	incorporate	VERB
inlawrev-3479	1632	22	under	under	ADP
inlawrev-3479	1632	23	the	the	DET
inlawrev-3479	1632	24	laws	law	NOUN
inlawrev-3479	1632	25	of	of	ADP
inlawrev-3479	1632	26	indiana	indiana	PROPN
inlawrev-3479	1632	27	from	from	ADP
inlawrev-3479	1632	28	a	a	DET
inlawrev-3479	1632	29	trade	trade	NOUN
inlawrev-3479	1632	30	or	or	CCONJ
inlawrev-3479	1632	31	business	business	NOUN
inlawrev-3479	1632	32	situated	situate	VERB
inlawrev-3479	1632	33	and	and	CCONJ
inlawrev-3479	1632	34	regularly	regularly	ADV
inlawrev-3479	1632	35	carried	carry	VERB
inlawrev-3479	1632	36	on	on	ADP
inlawrev-3479	1632	37	at	at	ADP
inlawrev-3479	1632	38	a	a	DET
inlawrev-3479	1632	39	legal	legal	ADJ
inlawrev-3479	1632	40	situs	situs	NOUN
inlawrev-3479	1632	41	outside	outside	ADP
inlawrev-3479	1632	42	indiana	indiana	PROPN
inlawrev-3479	1632	43	or	or	CCONJ
inlawrev-3479	1632	44	from	from	ADP
inlawrev-3479	1632	45	activities	activity	NOUN
inlawrev-3479	1632	46	incident	incident	NOUN
inlawrev-3479	1632	47	to	to	ADP
inlawrev-3479	1632	48	such	such	ADJ
inlawrev-3479	1632	49	trade	trade	NOUN
inlawrev-3479	1632	50	or	or	CCONJ
inlawrev-3479	1632	51	business	business	NOUN
inlawrev-3479	1632	52	(	(	PUNCT
inlawrev-3479	1632	53	including	include	VERB
inlawrev-3479	1632	54	the	the	DET
inlawrev-3479	1632	55	disposal	disposal	ADJ
inlawrev-3479	1632	56	ofcapital	ofcapital	ADJ
inlawrev-3479	1632	57	assets	asset	NOUN
inlawrev-3479	1632	58	or	or	CCONJ
inlawrev-3479	1632	59	other	other	ADJ
inlawrev-3479	1632	60	properties	property	NOUN
inlawrev-3479	1632	61	which	which	PRON
inlawrev-3479	1632	62	were	be	AUX
inlawrev-3479	1632	63	acquired	acquire	VERB
inlawrev-3479	1632	64	and	and	CCONJ
inlawrev-3479	1632	65	used	use	VERB
inlawrev-3479	1632	66	in	in	ADP
inlawrev-3479	1632	67	such	such	ADJ
inlawrev-3479	1632	68	trade	trade	NOUN
inlawrev-3479	1632	69	or	or	CCONJ
inlawrev-3479	1632	70	business	business	NOUN
inlawrev-3479	1632	71	)	)	PUNCT
inlawrev-3479	1632	72	.	.	PUNCT
inlawrev-3479	1633	1	552	552	NUM
inlawrev-3479	1633	2	the	the	DET
inlawrev-3479	1633	3	tax	tax	NOUN
inlawrev-3479	1633	4	court	court	NOUN
inlawrev-3479	1633	5	noted	note	VERB
inlawrev-3479	1633	6	that	that	SCONJ
inlawrev-3479	1633	7	as	as	SCONJ
inlawrev-3479	1633	8	applied	apply	VERB
inlawrev-3479	1633	9	to	to	ADP
inlawrev-3479	1633	10	a	a	DET
inlawrev-3479	1633	11	taxpayer	taxpayer	NOUN
inlawrev-3479	1633	12	,	,	PUNCT
inlawrev-3479	1633	13	the	the	DET
inlawrev-3479	1633	14	term	term	NOUN
inlawrev-3479	1633	15	"	"	PUNCT
inlawrev-3479	1633	16	receipts	receipt	NOUN
inlawrev-3479	1633	17	"	"	PUNCT
inlawrev-3479	1633	18	is	be	AUX
inlawrev-3479	1633	19	defined	define	VERB
inlawrev-3479	1633	20	as	as	ADP
inlawrev-3479	1633	21	"	"	PUNCT
inlawrev-3479	1633	22	the	the	DET
inlawrev-3479	1633	23	gross	gross	ADJ
inlawrev-3479	1633	24	income	income	NOUN
inlawrev-3479	1633	25	in	in	ADP
inlawrev-3479	1633	26	cash	cash	NOUN
inlawrev-3479	1633	27	notes	note	NOUN
inlawrev-3479	1633	28	,	,	PUNCT
inlawrev-3479	1633	29	credits	credit	NOUN
inlawrev-3479	1633	30	,	,	PUNCT
inlawrev-3479	1633	31	or	or	CCONJ
inlawrev-3479	1633	32	other	other	ADJ
inlawrev-3479	1633	33	property	property	NOUN
inlawrev-3479	1633	34	that	that	PRON
inlawrev-3479	1633	35	was	be	AUX
inlawrev-3479	1633	36	received	receive	VERB
inlawrev-3479	1633	37	by	by	ADP
inlawrev-3479	1633	38	the	the	DET
inlawrev-3479	1633	39	taxpayer	taxpayer	NOUN
inlawrev-3479	1633	40	or	or	CCONJ
inlawrev-3479	1633	41	a	a	DET
inlawrev-3479	1633	42	third	third	ADJ
inlawrev-3479	1633	43	party	party	NOUN
inlawrev-3479	1633	44	for	for	ADP
inlawrev-3479	1633	45	the	the	DET
inlawrev-3479	1633	46	taxpayer	taxpayer	NOUN
inlawrev-3479	1633	47	's	's	PART
inlawrev-3479	1633	48	benefit	benefit	NOUN
inlawrev-3479	1633	49	.	.	PUNCT
inlawrev-3479	1633	50	"	"	PUNCT
inlawrev-3479	1634	1	553	553	NUM
inlawrev-3479	1634	2	the	the	DET
inlawrev-3479	1634	3	tax	tax	NOUN
inlawrev-3479	1634	4	court	court	NOUN
inlawrev-3479	1634	5	explained	explain	VERB
inlawrev-3479	1634	6	that	that	SCONJ
inlawrev-3479	1634	7	indiana	indiana	PROPN
inlawrev-3479	1634	8	imposes	impose	VERB
inlawrev-3479	1634	9	a	a	DET
inlawrev-3479	1634	10	gross	gross	ADJ
inlawrev-3479	1634	11	income	income	NOUN
inlawrev-3479	1634	12	tax	tax	NOUN
inlawrev-3479	1634	13	pursuant	pursuant	NOUN
inlawrev-3479	1634	14	to	to	ADP
inlawrev-3479	1634	15	section	section	NOUN
inlawrev-3479	1634	16	6	6	NUM
inlawrev-3479	1634	17	-	-	SYM
inlawrev-3479	1634	18	2.1	2.1	NUM
inlawrev-3479	1634	19	-	-	PUNCT
inlawrev-3479	1634	20	2	2	NUM
inlawrev-3479	1634	21	-	-	SYM
inlawrev-3479	1634	22	2	2	NUM
inlawrev-3479	1634	23	ofthe	ofthe	PROPN
inlawrev-3479	1634	24	indiana	indiana	PROPN
inlawrev-3479	1634	25	code	code	PROPN
inlawrev-3479	1634	26	,	,	PUNCT
inlawrev-3479	1634	27	upon	upon	SCONJ
inlawrev-3479	1634	28	the	the	DET
inlawrev-3479	1634	29	receipt	receipt	NOUN
inlawrev-3479	1634	30	of	of	ADP
inlawrev-3479	1634	31	:	:	PUNCT
inlawrev-3479	1634	32	(	(	PUNCT
inlawrev-3479	1634	33	1	1	X
inlawrev-3479	1634	34	)	)	PUNCT
inlawrev-3479	1634	35	the	the	DET
inlawrev-3479	1634	36	entire	entire	ADJ
inlawrev-3479	1634	37	taxable	taxable	ADJ
inlawrev-3479	1634	38	gross	gross	ADJ
inlawrev-3479	1634	39	income	income	NOUN
inlawrev-3479	1634	40	of	of	ADP
inlawrev-3479	1634	41	a	a	DET
inlawrev-3479	1634	42	taxpayer	taxpayer	NOUN
inlawrev-3479	1634	43	who	who	PRON
inlawrev-3479	1634	44	is	be	AUX
inlawrev-3479	1634	45	a	a	DET
inlawrev-3479	1634	46	resident	resident	NOUN
inlawrev-3479	1634	47	or	or	CCONJ
inlawrev-3479	1634	48	a	a	DET
inlawrev-3479	1634	49	domiciliary	domiciliary	NOUN
inlawrev-3479	1634	50	of	of	ADP
inlawrev-3479	1634	51	indiana	indiana	PROPN
inlawrev-3479	1634	52	;	;	PUNCT
inlawrev-3479	1634	53	and	and	CCONJ
inlawrev-3479	1634	54	(	(	PUNCT
inlawrev-3479	1634	55	2	2	X
inlawrev-3479	1634	56	)	)	PUNCT
inlawrev-3479	1634	57	the	the	DET
inlawrev-3479	1634	58	taxable	taxable	ADJ
inlawrev-3479	1634	59	income	income	NOUN
inlawrev-3479	1634	60	derived	derive	VERB
inlawrev-3479	1634	61	from	from	ADP
inlawrev-3479	1634	62	activities	activity	NOUN
inlawrev-3479	1634	63	or	or	CCONJ
inlawrev-3479	1634	64	businesses	business	NOUN
inlawrev-3479	1634	65	or	or	CCONJ
inlawrev-3479	1634	66	any	any	DET
inlawrev-3479	1634	67	other	other	ADJ
inlawrev-3479	1634	68	sources	source	NOUN
inlawrev-3479	1634	69	within	within	ADP
inlawrev-3479	1634	70	indiana	indiana	PROPN
inlawrev-3479	1634	71	545	545	NUM
inlawrev-3479	1634	72	.	.	PUNCT
inlawrev-3479	1635	1	see	see	VERB
inlawrev-3479	1635	2	i	i	PRON
inlawrev-3479	1635	3	d.	d.	PROPN
inlawrev-3479	1635	4	at	at	ADP
inlawrev-3479	1635	5	822	822	NUM
inlawrev-3479	1635	6	-	-	SYM
inlawrev-3479	1635	7	23	23	NUM
inlawrev-3479	1635	8	.	.	PUNCT
inlawrev-3479	1636	1	546	546	NUM
inlawrev-3479	1636	2	.	.	PUNCT
inlawrev-3479	1637	1	see	see	VERB
inlawrev-3479	1637	2	i	i	PRON
inlawrev-3479	1637	3	d.	d.	PROPN
inlawrev-3479	1637	4	at	at	ADP
inlawrev-3479	1637	5	823	823	NUM
inlawrev-3479	1637	6	.	.	PUNCT
inlawrev-3479	1637	7	547	547	NUM
inlawrev-3479	1637	8	.	.	PUNCT
inlawrev-3479	1638	1	see	see	VERB
inlawrev-3479	1638	2	i	i	PRON
inlawrev-3479	1638	3	d.	d.	PROPN
inlawrev-3479	1638	4	548	548	NUM
inlawrev-3479	1638	5	.	.	PUNCT
inlawrev-3479	1639	1	see	see	VERB
inlawrev-3479	1639	2	i	i	PRON
inlawrev-3479	1639	3	d.	d.	PROPN
inlawrev-3479	1639	4	549	549	NUM
inlawrev-3479	1639	5	.	.	PUNCT
inlawrev-3479	1640	1	see	see	VERB
inlawrev-3479	1640	2	i	i	PRON
inlawrev-3479	1640	3	d.	d.	PROPN
inlawrev-3479	1640	4	550	550	NUM
inlawrev-3479	1640	5	.	.	PUNCT
inlawrev-3479	1641	1	i	i	PRON
inlawrev-3479	1641	2	d.	d.	PROPN
inlawrev-3479	1641	3	551	551	NUM
inlawrev-3479	1641	4	.	.	PUNCT
inlawrev-3479	1642	1	i	i	PRON
inlawrev-3479	1642	2	d.	d.	PROPN
inlawrev-3479	1642	3	at	at	ADP
inlawrev-3479	1642	4	824	824	NUM
inlawrev-3479	1642	5	.	.	PUNCT
inlawrev-3479	1643	1	see	see	VERB
inlawrev-3479	1643	2	also	also	ADV
inlawrev-3479	1643	3	ind	ind	PROPN
inlawrev-3479	1643	4	.	.	PUNCT
inlawrev-3479	1644	1	code	code	PROPN
inlawrev-3479	1644	2	§	§	PROPN
inlawrev-3479	1644	3	6	6	NUM
inlawrev-3479	1644	4	-	-	SYM
inlawrev-3479	1644	5	2.1	2.1	NUM
inlawrev-3479	1644	6	-l-2(a)(l	-l-2(a)(l	NOUN
inlawrev-3479	1644	7	)	)	PUNCT
inlawrev-3479	1644	8	.	.	PUNCT
inlawrev-3479	1645	1	552	552	NUM
inlawrev-3479	1645	2	.	.	PUNCT
inlawrev-3479	1646	1	unidenam	unidenam	PROPN
inlawrev-3479	1646	2	.	.	PUNCT
inlawrev-3479	1646	3	corp	corp	PROPN
inlawrev-3479	1646	4	.	.	PROPN
inlawrev-3479	1646	5	,	,	PUNCT
inlawrev-3479	1646	6	718n.e.2d	718n.e.2d	PROPN
inlawrev-3479	1646	7	at	at	ADP
inlawrev-3479	1646	8	821	821	NUM
inlawrev-3479	1646	9	.	.	PUNCT
inlawrev-3479	1647	1	see	see	VERB
inlawrev-3479	1647	2	also	also	ADV
inlawrev-3479	1647	3	ind	ind	PROPN
inlawrev-3479	1647	4	.	.	PUNCT
inlawrev-3479	1648	1	code	code	PROPN
inlawrev-3479	1648	2	§	§	PROPN
inlawrev-3479	1648	3	6	6	NUM
inlawrev-3479	1648	4	-	-	SYM
inlawrev-3479	1648	5	2	2	NUM
inlawrev-3479	1648	6	.	.	NOUN
inlawrev-3479	1648	7	1	1	NUM
inlawrev-3479	1648	8	-	-	SYM
inlawrev-3479	1648	9	1	1	NUM
inlawrev-3479	1648	10	-2(c)(6	-2(c)(6	NOUN
inlawrev-3479	1648	11	)	)	PUNCT
inlawrev-3479	1648	12	.	.	PUNCT
inlawrev-3479	1649	1	553	553	NUM
inlawrev-3479	1649	2	.	.	PUNCT
inlawrev-3479	1650	1	unidenam	unidenam	PROPN
inlawrev-3479	1650	2	.	.	PUNCT
inlawrev-3479	1650	3	corp	corp	PROPN
inlawrev-3479	1650	4	.	.	PROPN
inlawrev-3479	1650	5	,	,	PUNCT
inlawrev-3479	1650	6	718n.e.2d	718n.e.2d	PROPN
inlawrev-3479	1650	7	at	at	ADP
inlawrev-3479	1650	8	821	821	NUM
inlawrev-3479	1650	9	.	.	PUNCT
inlawrev-3479	1651	1	see	see	VERB
inlawrev-3479	1651	2	also	also	ADV
inlawrev-3479	1651	3	ind	ind	PROPN
inlawrev-3479	1651	4	.	.	PUNCT
inlawrev-3479	1652	1	code	code	PROPN
inlawrev-3479	1652	2	§	§	PROPN
inlawrev-3479	1652	3	6	6	NUM
inlawrev-3479	1652	4	-	-	SYM
inlawrev-3479	1652	5	2.1	2.1	NUM
inlawrev-3479	1652	6	-	-	PUNCT
inlawrev-3479	1652	7	1	1	NUM
inlawrev-3479	1652	8	-	-	SYM
inlawrev-3479	1652	9	10	10	NUM
inlawrev-3479	1652	10	.	.	PUNCT
inlawrev-3479	1653	1	1052	1052	NUM
inlawrev-3479	1653	2	indiana	indiana	PROPN
inlawrev-3479	1653	3	law	law	PROPN
inlawrev-3479	1653	4	review	review	NOUN
inlawrev-3479	1653	5	[	[	X
inlawrev-3479	1653	6	vol	vol	NOUN
inlawrev-3479	1653	7	.	.	PUNCT
inlawrev-3479	1654	1	34:1003	34:1003	NUM
inlawrev-3479	1654	2	by	by	ADP
inlawrev-3479	1654	3	a	a	DET
inlawrev-3479	1654	4	taxpayer	taxpayer	NOUN
inlawrev-3479	1654	5	who	who	PRON
inlawrev-3479	1654	6	is	be	AUX
inlawrev-3479	1654	7	not	not	PART
inlawrev-3479	1654	8	a	a	DET
inlawrev-3479	1654	9	resident	resident	NOUN
inlawrev-3479	1654	10	or	or	CCONJ
inlawrev-3479	1654	11	a	a	DET
inlawrev-3479	1654	12	domiciliary	domiciliary	NOUN
inlawrev-3479	1654	13	of	of	ADP
inlawrev-3479	1654	14	indiana.554	indiana.554	DET
inlawrev-3479	1654	15	the	the	DET
inlawrev-3479	1654	16	tax	tax	NOUN
inlawrev-3479	1654	17	court	court	NOUN
inlawrev-3479	1654	18	further	far	ADV
inlawrev-3479	1654	19	explained	explain	VERB
inlawrev-3479	1654	20	that	that	SCONJ
inlawrev-3479	1654	21	a	a	DET
inlawrev-3479	1654	22	taxpayer	taxpayer	NOUN
inlawrev-3479	1654	23	's	's	PART
inlawrev-3479	1654	24	"	"	PUNCT
inlawrev-3479	1654	25	taxable	taxable	ADJ
inlawrev-3479	1654	26	gross	gross	ADJ
inlawrev-3479	1654	27	income	income	NOUN
inlawrev-3479	1654	28	"	"	PUNCT
inlawrev-3479	1654	29	includes	include	VERB
inlawrev-3479	1654	30	all	all	DET
inlawrev-3479	1654	31	gross	gross	ADJ
inlawrev-3479	1654	32	income	income	NOUN
inlawrev-3479	1654	33	not	not	PART
inlawrev-3479	1654	34	exempted	exempt	VERB
inlawrev-3479	1654	35	,	,	PUNCT
inlawrev-3479	1654	36	less	less	ADV
inlawrev-3479	1654	37	all	all	PRON
inlawrev-3479	1654	38	permitted	permit	VERB
inlawrev-3479	1654	39	deductions.555	deductions.555	NOUN
inlawrev-3479	1654	40	the	the	DET
inlawrev-3479	1654	41	taxpayer	taxpayer	NOUN
inlawrev-3479	1654	42	contended	contend	VERB
inlawrev-3479	1654	43	that	that	SCONJ
inlawrev-3479	1654	44	the	the	DET
inlawrev-3479	1654	45	plain	plain	ADJ
inlawrev-3479	1654	46	language	language	NOUN
inlawrev-3479	1654	47	of	of	ADP
inlawrev-3479	1654	48	section	section	NOUN
inlawrev-3479	1654	49	6	6	NUM
inlawrev-3479	1654	50	-	-	SYM
inlawrev-3479	1654	51	2	2	NUM
inlawrev-3479	1654	52	.	.	NOUN
inlawrev-3479	1654	53	11	11	NUM
inlawrev-3479	1654	54	-2(c)(6	-2(c)(6	NOUN
inlawrev-3479	1654	55	)	)	PUNCT
inlawrev-3479	1654	56	of	of	ADP
inlawrev-3479	1654	57	the	the	DET
inlawrev-3479	1654	58	indiana	indiana	PROPN
inlawrev-3479	1654	59	code	code	PROPN
inlawrev-3479	1654	60	prohibited	prohibit	VERB
inlawrev-3479	1654	61	the	the	DET
inlawrev-3479	1654	62	imposition	imposition	NOUN
inlawrev-3479	1654	63	of	of	ADP
inlawrev-3479	1654	64	the	the	DET
inlawrev-3479	1654	65	gross	gross	ADJ
inlawrev-3479	1654	66	income	income	NOUN
inlawrev-3479	1654	67	tax	tax	NOUN
inlawrev-3479	1654	68	upon	upon	SCONJ
inlawrev-3479	1654	69	the	the	DET
inlawrev-3479	1654	70	indiana	indiana	PROPN
inlawrev-3479	1654	71	destination	destination	NOUN
inlawrev-3479	1654	72	sales	sale	NOUN
inlawrev-3479	1654	73	.	.	PUNCT
inlawrev-3479	1655	1	556	556	NUM
inlawrev-3479	1655	2	the	the	DET
inlawrev-3479	1655	3	tax	tax	NOUN
inlawrev-3479	1655	4	court	court	NOUN
inlawrev-3479	1655	5	indicated	indicate	VERB
inlawrev-3479	1655	6	that	that	SCONJ
inlawrev-3479	1655	7	if	if	SCONJ
inlawrev-3479	1655	8	the	the	DET
inlawrev-3479	1655	9	language	language	NOUN
inlawrev-3479	1655	10	of	of	ADP
inlawrev-3479	1655	11	the	the	DET
inlawrev-3479	1655	12	relevant	relevant	ADJ
inlawrev-3479	1655	13	statutory	statutory	ADJ
inlawrev-3479	1655	14	text	text	NOUN
inlawrev-3479	1655	15	was	be	AUX
inlawrev-3479	1655	16	ambiguous	ambiguous	ADJ
inlawrev-3479	1655	17	,	,	PUNCT
inlawrev-3479	1655	18	then	then	ADV
inlawrev-3479	1655	19	the	the	DET
inlawrev-3479	1655	20	tax	tax	NOUN
inlawrev-3479	1655	21	court	court	NOUN
inlawrev-3479	1655	22	would	would	AUX
inlawrev-3479	1655	23	resolve	resolve	VERB
inlawrev-3479	1655	24	all	all	DET
inlawrev-3479	1655	25	doubts	doubt	NOUN
inlawrev-3479	1655	26	in	in	ADP
inlawrev-3479	1655	27	favor	favor	NOUN
inlawrev-3479	1655	28	ofthe	ofthe	NOUN
inlawrev-3479	1655	29	taxpayer	taxpayer	NOUN
inlawrev-3479	1655	30	.	.	PUNCT
inlawrev-3479	1656	1	557	557	NUM
inlawrev-3479	1656	2	the	the	DET
inlawrev-3479	1656	3	tax	tax	NOUN
inlawrev-3479	1656	4	court	court	NOUN
inlawrev-3479	1656	5	then	then	ADV
inlawrev-3479	1656	6	reviewed	review	VERB
inlawrev-3479	1656	7	the	the	DET
inlawrev-3479	1656	8	statute	statute	NOUN
inlawrev-3479	1656	9	and	and	CCONJ
inlawrev-3479	1656	10	found	find	VERB
inlawrev-3479	1656	11	that	that	SCONJ
inlawrev-3479	1656	12	a	a	DET
inlawrev-3479	1656	13	plain	plain	ADJ
inlawrev-3479	1656	14	and	and	CCONJ
inlawrev-3479	1656	15	ordinary	ordinary	ADJ
inlawrev-3479	1656	16	reading	reading	NOUN
inlawrev-3479	1656	17	of	of	ADP
inlawrev-3479	1656	18	section	section	NOUN
inlawrev-3479	1656	19	6	6	NUM
inlawrev-3479	1656	20	-	-	SYM
inlawrev-3479	1656	21	2	2	NUM
inlawrev-3479	1656	22	.	.	NOUN
inlawrev-3479	1656	23	1	1	NUM
inlawrev-3479	1656	24	-	-	SYM
inlawrev-3479	1656	25	1	1	NUM
inlawrev-3479	1656	26	-2(c)(6	-2(c)(6	NOUN
inlawrev-3479	1656	27	)	)	PUNCT
inlawrev-3479	1656	28	of	of	ADP
inlawrev-3479	1656	29	the	the	DET
inlawrev-3479	1656	30	indiana	indiana	PROPN
inlawrev-3479	1656	31	code	code	PROPN
inlawrev-3479	1656	32	suggests	suggest	VERB
inlawrev-3479	1656	33	that	that	SCONJ
inlawrev-3479	1656	34	the	the	DET
inlawrev-3479	1656	35	taxpayer	taxpayer	NOUN
inlawrev-3479	1656	36	's	's	PART
inlawrev-3479	1656	37	income	income	NOUN
inlawrev-3479	1656	38	from	from	ADP
inlawrev-3479	1656	39	the	the	DET
inlawrev-3479	1656	40	indiana	indiana	PROPN
inlawrev-3479	1656	41	destination	destination	NOUN
inlawrev-3479	1656	42	sales	sale	NOUN
inlawrev-3479	1656	43	is	be	AUX
inlawrev-3479	1656	44	not	not	PART
inlawrev-3479	1656	45	subject	subject	ADJ
inlawrev-3479	1656	46	to	to	ADP
inlawrev-3479	1656	47	the	the	DET
inlawrev-3479	1656	48	gross	gross	ADJ
inlawrev-3479	1656	49	income	income	NOUN
inlawrev-3479	1656	50	tax	tax	NOUN
inlawrev-3479	1656	51	.	.	PUNCT
inlawrev-3479	1657	1	558	558	NUM
inlawrev-3479	1657	2	the	the	DET
inlawrev-3479	1657	3	tax	tax	NOUN
inlawrev-3479	1657	4	court	court	NOUN
inlawrev-3479	1657	5	opined	opine	VERB
inlawrev-3479	1657	6	that	that	SCONJ
inlawrev-3479	1657	7	the	the	DET
inlawrev-3479	1657	8	crucial	crucial	ADJ
inlawrev-3479	1657	9	inquiry	inquiry	NOUN
inlawrev-3479	1657	10	in	in	ADP
inlawrev-3479	1657	11	its	its	PRON
inlawrev-3479	1657	12	determination	determination	NOUN
inlawrev-3479	1657	13	was	be	AUX
inlawrev-3479	1657	14	whether	whether	SCONJ
inlawrev-3479	1657	15	or	or	CCONJ
inlawrev-3479	1657	16	not	not	PART
inlawrev-3479	1657	17	the	the	DET
inlawrev-3479	1657	18	gross	gross	ADJ
inlawrev-3479	1657	19	receipts	receipt	NOUN
inlawrev-3479	1657	20	received	receive	VERB
inlawrev-3479	1657	21	by	by	ADP
inlawrev-3479	1657	22	the	the	DET
inlawrev-3479	1657	23	taxpayer	taxpayer	NOUN
inlawrev-3479	1657	24	from	from	ADP
inlawrev-3479	1657	25	the	the	DET
inlawrev-3479	1657	26	indiana	indiana	PROPN
inlawrev-3479	1657	27	destination	destination	NOUN
inlawrev-3479	1657	28	sales	sale	NOUN
inlawrev-3479	1657	29	were	be	AUX
inlawrev-3479	1657	30	derived	derive	VERB
inlawrev-3479	1657	31	from	from	ADP
inlawrev-3479	1657	32	a	a	DET
inlawrev-3479	1657	33	trade	trade	NOUN
inlawrev-3479	1657	34	or	or	CCONJ
inlawrev-3479	1657	35	business	business	NOUN
inlawrev-3479	1657	36	situated	situate	VERB
inlawrev-3479	1657	37	and	and	CCONJ
inlawrev-3479	1657	38	regularly	regularly	ADV
inlawrev-3479	1657	39	carried	carry	VERB
inlawrev-3479	1657	40	on	on	ADP
inlawrev-3479	1657	41	at	at	ADP
inlawrev-3479	1657	42	a	a	DET
inlawrev-3479	1657	43	legal	legal	ADJ
inlawrev-3479	1657	44	situs	situs	PROPN
inlawrev-3479	1657	45	outside	outside	ADP
inlawrev-3479	1657	46	indiana	indiana	PROPN
inlawrev-3479	1657	47	.	.	PUNCT
inlawrev-3479	1658	1	559	559	NUM
inlawrev-3479	1658	2	the	the	DET
inlawrev-3479	1658	3	tax	tax	NOUN
inlawrev-3479	1658	4	court	court	NOUN
inlawrev-3479	1658	5	determined	determine	VERB
inlawrev-3479	1658	6	that	that	SCONJ
inlawrev-3479	1658	7	the	the	DET
inlawrev-3479	1658	8	taxpayer	taxpayer	NOUN
inlawrev-3479	1658	9	's	's	PART
inlawrev-3479	1658	10	income	income	NOUN
inlawrev-3479	1658	11	from	from	ADP
inlawrev-3479	1658	12	the	the	DET
inlawrev-3479	1658	13	indiana	indiana	PROPN
inlawrev-3479	1658	14	destination	destination	NOUN
inlawrev-3479	1658	15	sales	sale	NOUN
inlawrev-3479	1658	16	was	be	AUX
inlawrev-3479	1658	17	derived	derive	VERB
inlawrev-3479	1658	18	from	from	ADP
inlawrev-3479	1658	19	trade	trade	NOUN
inlawrev-3479	1658	20	or	or	CCONJ
inlawrev-3479	1658	21	business	business	NOUN
inlawrev-3479	1658	22	activities	activity	NOUN
inlawrev-3479	1658	23	taking	take	VERB
inlawrev-3479	1658	24	place	place	NOUN
inlawrev-3479	1658	25	and	and	CCONJ
inlawrev-3479	1658	26	carried	carry	VERB
inlawrev-3479	1658	27	on	on	ADP
inlawrev-3479	1658	28	at	at	ADP
inlawrev-3479	1658	29	a	a	DET
inlawrev-3479	1658	30	legal	legal	ADJ
inlawrev-3479	1658	31	situs	situs	NOUN
inlawrev-3479	1658	32	beyond	beyond	ADP
inlawrev-3479	1658	33	indiana	indiana	PROPN
inlawrev-3479	1658	34	's	's	PART
inlawrev-3479	1658	35	borders	border	NOUN
inlawrev-3479	1658	36	.	.	PUNCT
inlawrev-3479	1659	1	560	560	NUM
inlawrev-3479	1659	2	the	the	DET
inlawrev-3479	1659	3	tax	tax	NOUN
inlawrev-3479	1659	4	court	court	NOUN
inlawrev-3479	1659	5	found	find	VERB
inlawrev-3479	1659	6	that	that	SCONJ
inlawrev-3479	1659	7	under	under	ADP
inlawrev-3479	1659	8	section	section	NOUN
inlawrev-3479	1659	9	6	6	NUM
inlawrev-3479	1659	10	-	-	SYM
inlawrev-3479	1659	11	2	2	NUM
inlawrev-3479	1659	12	.	.	NOUN
inlawrev-3479	1659	13	1	1	NUM
inlawrev-3479	1659	14	1	1	NUM
inlawrev-3479	1659	15	2(c)(6	2(c)(6	NUM
inlawrev-3479	1659	16	)	)	PUNCT
inlawrev-3479	1659	17	,	,	PUNCT
inlawrev-3479	1659	18	nontaxable	nontaxable	ADJ
inlawrev-3479	1659	19	gross	gross	ADJ
inlawrev-3479	1659	20	receipts	receipt	NOUN
inlawrev-3479	1659	21	include	include	VERB
inlawrev-3479	1659	22	those	those	PRON
inlawrev-3479	1659	23	from	from	ADP
inlawrev-3479	1659	24	a	a	DET
inlawrev-3479	1659	25	trade	trade	NOUN
inlawrev-3479	1659	26	or	or	CCONJ
inlawrev-3479	1659	27	business	business	NOUN
inlawrev-3479	1659	28	situated	situate	VERB
inlawrev-3479	1659	29	and	and	CCONJ
inlawrev-3479	1659	30	regularly	regularly	ADV
inlawrev-3479	1659	31	carried	carry	VERB
inlawrev-3479	1659	32	on	on	ADP
inlawrev-3479	1659	33	at	at	ADP
inlawrev-3479	1659	34	a	a	DET
inlawrev-3479	1659	35	legal	legal	ADJ
inlawrev-3479	1659	36	situs	situs	NOUN
inlawrev-3479	1659	37	outside	outside	ADP
inlawrev-3479	1659	38	indiana	indiana	PROPN
inlawrev-3479	1659	39	or	or	CCONJ
inlawrev-3479	1659	40	from	from	ADP
inlawrev-3479	1659	41	activities	activity	NOUN
inlawrev-3479	1659	42	incident	incident	NOUN
inlawrev-3479	1659	43	to	to	ADP
inlawrev-3479	1659	44	such	such	ADJ
inlawrev-3479	1659	45	trade	trade	NOUN
inlawrev-3479	1659	46	or	or	CCONJ
inlawrev-3479	1659	47	business	business	NOUN
inlawrev-3479	1659	48	,	,	PUNCT
inlawrev-3479	1659	49	and	and	CCONJ
inlawrev-3479	1659	50	that	that	SCONJ
inlawrev-3479	1659	51	this	this	DET
inlawrev-3479	1659	52	statute	statute	NOUN
inlawrev-3479	1659	53	does	do	AUX
inlawrev-3479	1659	54	not	not	PART
inlawrev-3479	1659	55	require	require	VERB
inlawrev-3479	1659	56	that	that	SCONJ
inlawrev-3479	1659	57	the	the	DET
inlawrev-3479	1659	58	gross	gross	ADJ
inlawrev-3479	1659	59	receipts	receipt	NOUN
inlawrev-3479	1659	60	qualifying	qualify	VERB
inlawrev-3479	1659	61	for	for	ADP
inlawrev-3479	1659	62	the	the	DET
inlawrev-3479	1659	63	exclusion	exclusion	NOUN
inlawrev-3479	1659	64	be	be	AUX
inlawrev-3479	1659	65	received	receive	VERB
inlawrev-3479	1659	66	from	from	ADP
inlawrev-3479	1659	67	sources	source	NOUN
inlawrev-3479	1659	68	outside	outside	ADP
inlawrev-3479	1659	69	indiana	indiana	PROPN
inlawrev-3479	1659	70	.	.	PUNCT
inlawrev-3479	1660	1	561	561	NUM
inlawrev-3479	1660	2	the	the	DET
inlawrev-3479	1660	3	tax	tax	NOUN
inlawrev-3479	1660	4	court	court	NOUN
inlawrev-3479	1660	5	concluded	conclude	VERB
inlawrev-3479	1660	6	that	that	SCONJ
inlawrev-3479	1660	7	the	the	DET
inlawrev-3479	1660	8	statutory	statutory	ADJ
inlawrev-3479	1660	9	language	language	NOUN
inlawrev-3479	1660	10	effectively	effectively	ADV
inlawrev-3479	1660	11	ignored	ignore	VERB
inlawrev-3479	1660	12	the	the	DET
inlawrev-3479	1660	13	"	"	PUNCT
inlawrev-3479	1660	14	source	source	NOUN
inlawrev-3479	1660	15	"	"	PUNCT
inlawrev-3479	1660	16	of	of	ADP
inlawrev-3479	1660	17	a	a	DET
inlawrev-3479	1660	18	resident	resident	ADJ
inlawrev-3479	1660	19	indiana	indiana	PROPN
inlawrev-3479	1660	20	corporation	corporation	PROPN
inlawrev-3479	1660	21	's	's	PART
inlawrev-3479	1660	22	gross	gross	ADJ
inlawrev-3479	1660	23	receipts	receipt	NOUN
inlawrev-3479	1660	24	.	.	PUNCT
inlawrev-3479	1661	1	562	562	NUM
inlawrev-3479	1661	2	the	the	DET
inlawrev-3479	1661	3	tax	tax	NOUN
inlawrev-3479	1661	4	court	court	NOUN
inlawrev-3479	1661	5	looked	look	VERB
inlawrev-3479	1661	6	to	to	ADP
inlawrev-3479	1661	7	indiana	indiana	PROPN
inlawrev-3479	1661	8	-	-	PUNCT
inlawrev-3479	1661	9	kentucky	kentucky	PROPN
inlawrev-3479	1661	10	electric	electric	PROPN
inlawrev-3479	1661	11	corp	corp	PROPN
inlawrev-3479	1661	12	.	.	PROPN
inlawrev-3479	1662	1	v.	v.	PROPN
inlawrev-3479	1662	2	department	department	PROPN
inlawrev-3479	1662	3	of	of	ADP
inlawrev-3479	1662	4	state	state	NOUN
inlawrev-3479	1662	5	revenue	revenue	NOUN
inlawrev-3479	1662	6	™	™	PROPN
inlawrev-3479	1662	7	where	where	SCONJ
inlawrev-3479	1662	8	the	the	DET
inlawrev-3479	1662	9	tax	tax	NOUN
inlawrev-3479	1662	10	court	court	NOUN
inlawrev-3479	1662	11	interpreted	interpret	VERB
inlawrev-3479	1662	12	the	the	DET
inlawrev-3479	1662	13	meaning	meaning	NOUN
inlawrev-3479	1662	14	of	of	ADP
inlawrev-3479	1662	15	the	the	DET
inlawrev-3479	1662	16	term	term	NOUN
inlawrev-3479	1662	17	"	"	PUNCT
inlawrev-3479	1662	18	sources	source	NOUN
inlawrev-3479	1662	19	"	"	PUNCT
inlawrev-3479	1662	20	as	as	SCONJ
inlawrev-3479	1662	21	the	the	DET
inlawrev-3479	1662	22	term	term	NOUN
inlawrev-3479	1662	23	is	be	AUX
inlawrev-3479	1662	24	used	use	VERB
inlawrev-3479	1662	25	in	in	ADP
inlawrev-3479	1662	26	section	section	NOUN
inlawrev-3479	1662	27	6	6	NUM
inlawrev-3479	1662	28	-	-	SYM
inlawrev-3479	1662	29	2	2	NUM
inlawrev-3479	1662	30	.	.	NOUN
inlawrev-3479	1662	31	1	1	NUM
inlawrev-3479	1662	32	-2	-2	NUM
inlawrev-3479	1662	33	-	-	PUNCT
inlawrev-3479	1662	34	2(a)(2	2(a)(2	NOUN
inlawrev-3479	1662	35	)	)	PUNCT
inlawrev-3479	1662	36	ofthe	ofthe	PROPN
inlawrev-3479	1662	37	indiana	indiana	PROPN
inlawrev-3479	1662	38	code	code	PROPN
inlawrev-3479	1662	39	.	.	PUNCT
inlawrev-3479	1663	1	the	the	DET
inlawrev-3479	1663	2	tax	tax	NOUN
inlawrev-3479	1663	3	court	court	NOUN
inlawrev-3479	1663	4	noted	note	VERB
inlawrev-3479	1663	5	that	that	SCONJ
inlawrev-3479	1663	6	it	it	PRON
inlawrev-3479	1663	7	had	have	AUX
inlawrev-3479	1663	8	explicitly	explicitly	ADV
inlawrev-3479	1663	9	established	establish	VERB
inlawrev-3479	1663	10	a	a	DET
inlawrev-3479	1663	11	three	three	NUM
inlawrev-3479	1663	12	-	-	PUNCT
inlawrev-3479	1663	13	part	part	NOUN
inlawrev-3479	1663	14	test	test	NOUN
inlawrev-3479	1663	15	for	for	ADP
inlawrev-3479	1663	16	determining	determine	VERB
inlawrev-3479	1663	17	whether	whether	SCONJ
inlawrev-3479	1663	18	or	or	CCONJ
inlawrev-3479	1663	19	not	not	PART
inlawrev-3479	1663	20	income	income	NOUN
inlawrev-3479	1663	21	is	be	AUX
inlawrev-3479	1663	22	derived	derive	VERB
inlawrev-3479	1663	23	from	from	ADP
inlawrev-3479	1663	24	an	an	DET
inlawrev-3479	1663	25	indiana	indiana	PROPN
inlawrev-3479	1663	26	source	source	NOUN
inlawrev-3479	1663	27	(	(	PUNCT
inlawrev-3479	1663	28	tax	tax	NOUN
inlawrev-3479	1663	29	situs	situs	NOUN
inlawrev-3479	1663	30	):	):	PUNCT
inlawrev-3479	1663	31	[	[	X
inlawrev-3479	1663	32	t]he	t]he	ADJ
inlawrev-3479	1663	33	court	court	NOUN
inlawrev-3479	1663	34	must	must	AUX
inlawrev-3479	1663	35	:	:	PUNCT
inlawrev-3479	1663	36	(	(	PUNCT
inlawrev-3479	1663	37	1	1	X
inlawrev-3479	1663	38	)	)	PUNCT
inlawrev-3479	1663	39	isolate	isolate	VERB
inlawrev-3479	1663	40	the	the	DET
inlawrev-3479	1663	41	transaction	transaction	NOUN
inlawrev-3479	1663	42	giving	give	VERB
inlawrev-3479	1663	43	rise	rise	NOUN
inlawrev-3479	1663	44	to	to	ADP
inlawrev-3479	1663	45	the	the	DET
inlawrev-3479	1663	46	income	income	NOUN
inlawrev-3479	1663	47	,	,	PUNCT
inlawrev-3479	1663	48	the	the	DET
inlawrev-3479	1663	49	critical	critical	ADJ
inlawrev-3479	1663	50	transaction	transaction	NOUN
inlawrev-3479	1663	51	;	;	PUNCT
inlawrev-3479	1663	52	(	(	PUNCT
inlawrev-3479	1663	53	2	2	X
inlawrev-3479	1663	54	)	)	PUNCT
inlawrev-3479	1663	55	determine	determine	VERB
inlawrev-3479	1663	56	whether	whether	SCONJ
inlawrev-3479	1663	57	[	[	X
inlawrev-3479	1663	58	the	the	DET
inlawrev-3479	1663	59	out	out	ADV
inlawrev-3479	1663	60	-	-	PUNCT
inlawrev-3479	1663	61	of	of	ADP
inlawrev-3479	1663	62	-	-	PUNCT
inlawrev-3479	1663	63	state	state	NOUN
inlawrev-3479	1663	64	taxpayer	taxpayer	NOUN
inlawrev-3479	1663	65	]	]	PUNCT
inlawrev-3479	1663	66	has	have	VERB
inlawrev-3479	1663	67	a	a	DET
inlawrev-3479	1663	68	physical	physical	ADJ
inlawrev-3479	1663	69	presence	presence	NOUN
inlawrev-3479	1663	70	in	in	ADP
inlawrev-3479	1663	71	the	the	DET
inlawrev-3479	1663	72	taxing	tax	VERB
inlawrev-3479	1663	73	state	state	NOUN
inlawrev-3479	1663	74	or	or	CCONJ
inlawrev-3479	1663	75	has	have	VERB
inlawrev-3479	1663	76	significant	significant	ADJ
inlawrev-3479	1663	77	business	business	NOUN
inlawrev-3479	1663	78	activities	activity	NOUN
inlawrev-3479	1663	79	within	within	ADP
inlawrev-3479	1663	80	the	the	DET
inlawrev-3479	1663	81	taxing	tax	VERB
inlawrev-3479	1663	82	state	state	NOUN
inlawrev-3479	1663	83	,	,	PUNCT
inlawrev-3479	1663	84	a	a	DET
inlawrev-3479	1663	85	"	"	PUNCT
inlawrev-3479	1663	86	business	business	NOUN
inlawrev-3479	1663	87	situs	situs	NOUN
inlawrev-3479	1663	88	;	;	PUNCT
inlawrev-3479	1663	89	"	"	PUNCT
inlawrev-3479	1663	90	and	and	CCONJ
inlawrev-3479	1663	91	,	,	PUNCT
inlawrev-3479	1663	92	(	(	PUNCT
inlawrev-3479	1663	93	3	3	X
inlawrev-3479	1663	94	)	)	PUNCT
inlawrev-3479	1663	95	determine	determine	VERB
inlawrev-3479	1663	96	whether	whether	SCONJ
inlawrev-3479	1663	97	the	the	DET
inlawrev-3479	1663	98	indiana	indiana	PROPN
inlawrev-3479	1663	99	activities	activity	NOUN
inlawrev-3479	1663	100	are	be	AUX
inlawrev-3479	1663	101	related	relate	VERB
inlawrev-3479	1663	102	to	to	ADP
inlawrev-3479	1663	103	the	the	DET
inlawrev-3479	1663	104	critical	critical	ADJ
inlawrev-3479	1663	105	transaction	transaction	NOUN
inlawrev-3479	1663	106	and	and	CCONJ
inlawrev-3479	1663	107	are	be	AUX
inlawrev-3479	1663	108	more	more	ADV
inlawrev-3479	1663	109	than	than	ADP
inlawrev-3479	1663	110	minimal	minimal	ADJ
inlawrev-3479	1663	111	,	,	PUNCT
inlawrev-3479	1663	112	not	not	PART
inlawrev-3479	1663	113	remote	remote	ADJ
inlawrev-3479	1663	114	or	or	CCONJ
inlawrev-3479	1663	115	incidental	incidental	ADJ
inlawrev-3479	1663	116	to	to	ADP
inlawrev-3479	1663	117	the	the	DET
inlawrev-3479	1663	118	total	total	ADJ
inlawrev-3479	1663	119	transaction	transaction	NOUN
inlawrev-3479	1663	120	,	,	PUNCT
inlawrev-3479	1663	121	554	554	NUM
inlawrev-3479	1663	122	.	.	PUNCT
inlawrev-3479	1664	1	see	see	VERB
inlawrev-3479	1664	2	uniden	uniden	PROPN
inlawrev-3479	1664	3	am	am	PROPN
inlawrev-3479	1664	4	.	.	PUNCT
inlawrev-3479	1664	5	corp	corp	PROPN
inlawrev-3479	1664	6	.	.	PROPN
inlawrev-3479	1664	7	,	,	PUNCT
inlawrev-3479	1664	8	718	718	NUM
inlawrev-3479	1664	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1664	10	at	at	ADP
inlawrev-3479	1664	11	82	82	NUM
inlawrev-3479	1664	12	1	1	NUM
inlawrev-3479	1664	13	.	.	PUNCT
inlawrev-3479	1665	1	see	see	VERB
inlawrev-3479	1665	2	also	also	ADV
inlawrev-3479	1665	3	ind	ind	PROPN
inlawrev-3479	1665	4	.	.	PUNCT
inlawrev-3479	1666	1	code	code	PROPN
inlawrev-3479	1666	2	§	§	PROPN
inlawrev-3479	1666	3	6	6	NUM
inlawrev-3479	1666	4	-	-	SYM
inlawrev-3479	1666	5	2	2	NUM
inlawrev-3479	1666	6	.	.	NOUN
inlawrev-3479	1666	7	1	1	NUM
inlawrev-3479	1666	8	-2	-2	NUM
inlawrev-3479	1666	9	-	-	PUNCT
inlawrev-3479	1666	10	2	2	NUM
inlawrev-3479	1666	11	.	.	NUM
inlawrev-3479	1666	12	555	555	NUM
inlawrev-3479	1666	13	.	.	PUNCT
inlawrev-3479	1667	1	uniden	uniden	PROPN
inlawrev-3479	1667	2	am	am	PROPN
inlawrev-3479	1667	3	.	.	PUNCT
inlawrev-3479	1667	4	corp	corp	PROPN
inlawrev-3479	1667	5	.	.	PROPN
inlawrev-3479	1667	6	,	,	PUNCT
inlawrev-3479	1667	7	718	718	NUM
inlawrev-3479	1667	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1667	9	at	at	ADP
inlawrev-3479	1667	10	821	821	NUM
inlawrev-3479	1667	11	.	.	PUNCT
inlawrev-3479	1668	1	see	see	VERB
inlawrev-3479	1668	2	also	also	ADV
inlawrev-3479	1668	3	ind	ind	PROPN
inlawrev-3479	1668	4	.	.	PUNCT
inlawrev-3479	1669	1	code	code	PROPN
inlawrev-3479	1669	2	§	§	PROPN
inlawrev-3479	1669	3	6	6	NUM
inlawrev-3479	1669	4	-	-	SYM
inlawrev-3479	1669	5	2.1	2.1	NUM
inlawrev-3479	1669	6	-	-	PUNCT
inlawrev-3479	1669	7	1	1	NUM
inlawrev-3479	1669	8	-	-	SYM
inlawrev-3479	1669	9	13	13	NUM
inlawrev-3479	1669	10	.	.	PUNCT
inlawrev-3479	1669	11	556	556	NUM
inlawrev-3479	1669	12	.	.	PUNCT
inlawrev-3479	1670	1	see	see	VERB
inlawrev-3479	1670	2	uniden	uniden	PROPN
inlawrev-3479	1670	3	am	am	PROPN
inlawrev-3479	1670	4	.	.	PUNCT
inlawrev-3479	1670	5	corp	corp	PROPN
inlawrev-3479	1670	6	.	.	PROPN
inlawrev-3479	1670	7	,	,	PUNCT
inlawrev-3479	1670	8	718	718	NUM
inlawrev-3479	1670	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1670	10	at	at	ADP
inlawrev-3479	1670	11	821	821	NUM
inlawrev-3479	1670	12	.	.	PUNCT
inlawrev-3479	1671	1	557	557	NUM
inlawrev-3479	1671	2	.	.	PUNCT
inlawrev-3479	1672	1	see	see	VERB
inlawrev-3479	1672	2	i	i	PRON
inlawrev-3479	1672	3	d.	d.	PROPN
inlawrev-3479	1672	4	at	at	ADP
inlawrev-3479	1672	5	825	825	NUM
inlawrev-3479	1672	6	.	.	PUNCT
inlawrev-3479	1673	1	558	558	NUM
inlawrev-3479	1673	2	.	.	PUNCT
inlawrev-3479	1674	1	see	see	VERB
inlawrev-3479	1674	2	i	i	PRON
inlawrev-3479	1674	3	d.	d.	PROPN
inlawrev-3479	1674	4	559	559	NUM
inlawrev-3479	1674	5	.	.	PUNCT
inlawrev-3479	1675	1	see	see	VERB
inlawrev-3479	1675	2	i	i	PROPN
inlawrev-3479	1675	3	d	d	PROPN
inlawrev-3479	1675	4	560	560	NUM
inlawrev-3479	1675	5	.	.	PUNCT
inlawrev-3479	1676	1	see	see	VERB
inlawrev-3479	1676	2	i	i	PROPN
inlawrev-3479	1676	3	d	d	PROPN
inlawrev-3479	1676	4	561	561	NUM
inlawrev-3479	1676	5	.	.	PUNCT
inlawrev-3479	1677	1	see	see	VERB
inlawrev-3479	1677	2	i	i	PRON
inlawrev-3479	1677	3	d.	d.	PROPN
inlawrev-3479	1677	4	at	at	ADP
inlawrev-3479	1677	5	826	826	NUM
inlawrev-3479	1677	6	.	.	PUNCT
inlawrev-3479	1678	1	562	562	NUM
inlawrev-3479	1678	2	.	.	PUNCT
inlawrev-3479	1679	1	see	see	VERB
inlawrev-3479	1679	2	i	i	PRON
inlawrev-3479	1679	3	d	d	PROPN
inlawrev-3479	1679	4	at	at	ADP
inlawrev-3479	1679	5	826	826	NUM
inlawrev-3479	1679	6	-	-	SYM
inlawrev-3479	1679	7	27	27	NUM
inlawrev-3479	1679	8	.	.	PUNCT
inlawrev-3479	1680	1	563	563	NUM
inlawrev-3479	1680	2	.	.	NOUN
inlawrev-3479	1680	3	598	598	NUM
inlawrev-3479	1680	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1680	5	647	647	NUM
inlawrev-3479	1680	6	,	,	PUNCT
inlawrev-3479	1680	7	663	663	NUM
inlawrev-3479	1680	8	(	(	PUNCT
inlawrev-3479	1680	9	ind	ind	NOUN
inlawrev-3479	1680	10	.	.	PUNCT
inlawrev-3479	1681	1	tax	tax	PROPN
inlawrev-3479	1682	1	ct	ct	PROPN
inlawrev-3479	1682	2	.	.	PROPN
inlawrev-3479	1682	3	1	1	NUM
inlawrev-3479	1682	4	992	992	NUM
inlawrev-3479	1682	5	)	)	PUNCT
inlawrev-3479	1682	6	.	.	PUNCT
inlawrev-3479	1683	1	2001	2001	NUM
inlawrev-3479	1683	2	]	]	PUNCT
inlawrev-3479	1683	3	taxation	taxation	NOUN
inlawrev-3479	1683	4	1053	1053	NUM
inlawrev-3479	1683	5	«	«	PUNCT
inlawrev-3479	1683	6	+	+	NOUN
inlawrev-3479	1683	7	-	-	PUNCT
inlawrev-3479	1683	8	»	»	NOUN
inlawrev-3479	1683	9	.	.	PUNCT
inlawrev-3479	1683	10	,	,	PUNCT
inlawrev-3479	1683	11	„	„	PUNCT
inlawrev-3479	1683	12	:*	:*	PROPN
inlawrev-3479	1683	13	..	..	PUNCT
inlawrev-3479	1683	14	„	„	PUNCT
inlawrev-3479	1684	1	»	»	PUNCT
inlawrev-3479	1684	2	>	>	X
inlawrev-3479	1684	3	564	564	NUM
inlawrev-3479	1684	4	the	the	DET
inlawrev-3479	1684	5	"	"	PUNCT
inlawrev-3479	1684	6	tax	tax	NOUN
inlawrev-3479	1684	7	situs	situs	NOUN
inlawrev-3479	1684	8	.	.	PUNCT
inlawrev-3479	1685	1	the	the	DET
inlawrev-3479	1685	2	tax	tax	NOUN
inlawrev-3479	1685	3	court	court	NOUN
inlawrev-3479	1685	4	found	find	VERB
inlawrev-3479	1685	5	that	that	SCONJ
inlawrev-3479	1685	6	the	the	DET
inlawrev-3479	1685	7	term	term	NOUN
inlawrev-3479	1685	8	sources	source	NOUN
inlawrev-3479	1685	9	,	,	PUNCT
inlawrev-3479	1685	10	as	as	SCONJ
inlawrev-3479	1685	11	used	use	VERB
inlawrev-3479	1685	12	in	in	ADP
inlawrev-3479	1685	13	section	section	NOUN
inlawrev-3479	1685	14	6	6	NUM
inlawrev-3479	1685	15	-	-	SYM
inlawrev-3479	1685	16	2	2	NUM
inlawrev-3479	1685	17	.	.	PUNCT
inlawrev-3479	1685	18	l-2	l-2	PROPN
inlawrev-3479	1685	19	-	-	PUNCT
inlawrev-3479	1685	20	2(a)(2	2(a)(2	NOUN
inlawrev-3479	1685	21	)	)	PUNCT
inlawrev-3479	1685	22	,	,	PUNCT
inlawrev-3479	1685	23	was	be	AUX
inlawrev-3479	1685	24	intentionally	intentionally	ADV
inlawrev-3479	1685	25	retained	retain	VERB
inlawrev-3479	1685	26	by	by	ADP
inlawrev-3479	1685	27	the	the	DET
inlawrev-3479	1685	28	legislature	legislature	NOUN
inlawrev-3479	1685	29	in	in	ADP
inlawrev-3479	1685	30	the	the	DET
inlawrev-3479	1685	31	recodified	recodifie	VERB
inlawrev-3479	1685	32	gross	gross	ADJ
inlawrev-3479	1685	33	income	income	NOUN
inlawrev-3479	1685	34	tax	tax	NOUN
inlawrev-3479	1685	35	imposition	imposition	NOUN
inlawrev-3479	1685	36	statute	statute	NOUN
inlawrev-3479	1685	37	and	and	CCONJ
inlawrev-3479	1685	38	its	its	PRON
inlawrev-3479	1685	39	meaning	meaning	NOUN
inlawrev-3479	1685	40	had	have	AUX
inlawrev-3479	1685	41	been	be	AUX
inlawrev-3479	1685	42	refined	refine	VERB
inlawrev-3479	1685	43	by	by	ADP
inlawrev-3479	1685	44	the	the	DET
inlawrev-3479	1685	45	tax	tax	NOUN
inlawrev-3479	1685	46	court	court	NOUN
inlawrev-3479	1685	47	.	.	PUNCT
inlawrev-3479	1686	1	565	565	NUM
inlawrev-3479	1686	2	the	the	DET
inlawrev-3479	1686	3	tax	tax	NOUN
inlawrev-3479	1686	4	court	court	NOUN
inlawrev-3479	1686	5	concluded	conclude	VERB
inlawrev-3479	1686	6	that	that	SCONJ
inlawrev-3479	1686	7	the	the	DET
inlawrev-3479	1686	8	idsr	idsr	NOUN
inlawrev-3479	1686	9	's	's	PART
inlawrev-3479	1686	10	interpretation	interpretation	NOUN
inlawrev-3479	1686	11	of	of	ADP
inlawrev-3479	1686	12	section	section	NOUN
inlawrev-3479	1686	13	6	6	NUM
inlawrev-3479	1686	14	-	-	SYM
inlawrev-3479	1686	15	2.1	2.1	NUM
inlawrev-3479	1686	16	-	-	PUNCT
inlawrev-3479	1686	17	12(c)(6	12(c)(6	NUM
inlawrev-3479	1686	18	)	)	PUNCT
inlawrev-3479	1686	19	would	would	AUX
inlawrev-3479	1686	20	result	result	VERB
inlawrev-3479	1686	21	in	in	ADP
inlawrev-3479	1686	22	dissimilar	dissimilar	ADJ
inlawrev-3479	1686	23	applications	application	NOUN
inlawrev-3479	1686	24	ofthe	ofthe	PRON
inlawrev-3479	1686	25	same	same	ADJ
inlawrev-3479	1686	26	concept	concept	NOUN
inlawrev-3479	1686	27	(	(	PUNCT
inlawrev-3479	1686	28	the	the	DET
inlawrev-3479	1686	29	sources	source	NOUN
inlawrev-3479	1686	30	of	of	ADP
inlawrev-3479	1686	31	gross	gross	ADJ
inlawrev-3479	1686	32	receipts	receipt	NOUN
inlawrev-3479	1686	33	)	)	PUNCT
inlawrev-3479	1686	34	in	in	ADP
inlawrev-3479	1686	35	two	two	NUM
inlawrev-3479	1686	36	related	relate	VERB
inlawrev-3479	1686	37	gross	gross	ADJ
inlawrev-3479	1686	38	income	income	NOUN
inlawrev-3479	1686	39	tax	tax	NOUN
inlawrev-3479	1686	40	statutes	statute	NOUN
inlawrev-3479	1686	41	.	.	PUNCT
inlawrev-3479	1687	1	566	566	NUM
inlawrev-3479	1687	2	because	because	SCONJ
inlawrev-3479	1687	3	the	the	DET
inlawrev-3479	1687	4	tax	tax	NOUN
inlawrev-3479	1687	5	court	court	NOUN
inlawrev-3479	1687	6	endeavors	endeavor	VERB
inlawrev-3479	1687	7	to	to	PART
inlawrev-3479	1687	8	construe	construe	VERB
inlawrev-3479	1687	9	statutes	statute	NOUN
inlawrev-3479	1687	10	to	to	PART
inlawrev-3479	1687	11	prevent	prevent	VERB
inlawrev-3479	1687	12	absurd	absurd	ADJ
inlawrev-3479	1687	13	results	result	NOUN
inlawrev-3479	1687	14	it	it	PRON
inlawrev-3479	1687	15	found	find	VERB
inlawrev-3479	1687	16	that	that	SCONJ
inlawrev-3479	1687	17	section	section	NOUN
inlawrev-3479	1687	18	6	6	NUM
inlawrev-3479	1687	19	-	-	SYM
inlawrev-3479	1687	20	2	2	NUM
inlawrev-3479	1687	21	.	.	PUNCT
inlawrev-3479	1688	1	l	l	NOUN
inlawrev-3479	1688	2	-	-	ADJ
inlawrev-3479	1688	3	l-2(c)(6	l-2(c)(6	NOUN
inlawrev-3479	1688	4	)	)	PUNCT
inlawrev-3479	1688	5	ofthe	ofthe	PROPN
inlawrev-3479	1688	6	indiana	indiana	PROPN
inlawrev-3479	1688	7	code	code	PROPN
inlawrev-3479	1688	8	excludes	exclude	VERB
inlawrev-3479	1688	9	the	the	DET
inlawrev-3479	1688	10	gross	gross	ADJ
inlawrev-3479	1688	11	receipts	receipt	NOUN
inlawrev-3479	1688	12	generated	generate	VERB
inlawrev-3479	1688	13	by	by	ADP
inlawrev-3479	1688	14	the	the	DET
inlawrev-3479	1688	15	taxpayer	taxpayer	NOUN
inlawrev-3479	1688	16	's	's	PART
inlawrev-3479	1688	17	indiana	indiana	PROPN
inlawrev-3479	1688	18	destination	destination	NOUN
inlawrev-3479	1688	19	sales	sale	NOUN
inlawrev-3479	1688	20	from	from	ADP
inlawrev-3479	1688	21	the	the	DET
inlawrev-3479	1688	22	definition	definition	NOUN
inlawrev-3479	1688	23	of	of	ADP
inlawrev-3479	1688	24	gross	gross	ADJ
inlawrev-3479	1688	25	income	income	NOUN
inlawrev-3479	1688	26	.	.	PUNCT
inlawrev-3479	1689	1	567	567	NUM
inlawrev-3479	1689	2	in	in	ADP
inlawrev-3479	1689	3	sum	sum	NOUN
inlawrev-3479	1689	4	,	,	PUNCT
inlawrev-3479	1689	5	the	the	DET
inlawrev-3479	1689	6	tax	tax	NOUN
inlawrev-3479	1689	7	court	court	NOUN
inlawrev-3479	1689	8	held	hold	VERB
inlawrev-3479	1689	9	that	that	SCONJ
inlawrev-3479	1689	10	the	the	DET
inlawrev-3479	1689	11	idsr	idsr	NOUN
inlawrev-3479	1689	12	erroneously	erroneously	ADV
inlawrev-3479	1689	13	subjected	subject	VERB
inlawrev-3479	1689	14	the	the	DET
inlawrev-3479	1689	15	taxpayer	taxpayer	NOUN
inlawrev-3479	1689	16	's	's	PART
inlawrev-3479	1689	17	gross	gross	ADJ
inlawrev-3479	1689	18	receipts	receipt	NOUN
inlawrev-3479	1689	19	from	from	ADP
inlawrev-3479	1689	20	its	its	PRON
inlawrev-3479	1689	21	indiana	indiana	PROPN
inlawrev-3479	1689	22	destination	destination	NOUN
inlawrev-3479	1689	23	sales	sale	NOUN
inlawrev-3479	1689	24	to	to	ADP
inlawrev-3479	1689	25	indiana	indiana	PROPN
inlawrev-3479	1689	26	's	's	PART
inlawrev-3479	1689	27	gross	gross	ADJ
inlawrev-3479	1689	28	income	income	NOUN
inlawrev-3479	1689	29	tax	tax	NOUN
inlawrev-3479	1689	30	.	.	PUNCT
inlawrev-3479	1690	1	568	568	NUM
inlawrev-3479	1690	2	therefore	therefore	ADV
inlawrev-3479	1690	3	,	,	PUNCT
inlawrev-3479	1690	4	the	the	DET
inlawrev-3479	1690	5	tax	tax	NOUN
inlawrev-3479	1690	6	court	court	NOUN
inlawrev-3479	1690	7	reversed	reverse	VERB
inlawrev-3479	1690	8	the	the	DET
inlawrev-3479	1690	9	final	final	ADJ
inlawrev-3479	1690	10	determination	determination	NOUN
inlawrev-3479	1690	11	of	of	ADP
inlawrev-3479	1690	12	the	the	DET
inlawrev-3479	1690	13	idsr	idsr	NOUN
inlawrev-3479	1690	14	.	.	PUNCT
inlawrev-3479	1691	1	569	569	NUM
inlawrev-3479	1691	2	2	2	NUM
inlawrev-3479	1691	3	.	.	PUNCT
inlawrev-3479	1691	4	policy	policy	NOUN
inlawrev-3479	1691	5	management	management	PROPN
inlawrev-3479	1691	6	systems	systems	PROPN
inlawrev-3479	1691	7	corp	corp	PROPN
inlawrev-3479	1691	8	.	.	PROPN
inlawrev-3479	1692	1	v.	v.	PROPN
inlawrev-3479	1692	2	department	department	PROPN
inlawrev-3479	1692	3	ofstate	ofstate	PROPN
inlawrev-3479	1692	4	revenue570	revenue570	PROPN
inlawrev-3479	1692	5	—	—	PUNCT
inlawrev-3479	1692	6	in	in	ADP
inlawrev-3479	1692	7	policy	policy	NOUN
inlawrev-3479	1692	8	management	management	NOUN
inlawrev-3479	1692	9	systems	systems	PROPN
inlawrev-3479	1692	10	corp	corp	PROPN
inlawrev-3479	1692	11	.	.	PROPN
inlawrev-3479	1692	12	,	,	PUNCT
inlawrev-3479	1692	13	a	a	DET
inlawrev-3479	1692	14	corporate	corporate	ADJ
inlawrev-3479	1692	15	taxpayer	taxpayer	NOUN
inlawrev-3479	1692	16	challenged	challenge	VERB
inlawrev-3479	1692	17	the	the	DET
inlawrev-3479	1692	18	final	final	ADJ
inlawrev-3479	1692	19	determination	determination	NOUN
inlawrev-3479	1692	20	ofthe	ofthe	NOUN
inlawrev-3479	1692	21	idsr	idsr	NOUN
inlawrev-3479	1692	22	finding	find	VERB
inlawrev-3479	1692	23	that	that	SCONJ
inlawrev-3479	1692	24	the	the	DET
inlawrev-3479	1692	25	taxpayer	taxpayer	NOUN
inlawrev-3479	1692	26	owed	owe	VERB
inlawrev-3479	1692	27	indiana	indiana	PROPN
inlawrev-3479	1692	28	gross	gross	ADJ
inlawrev-3479	1692	29	income	income	NOUN
inlawrev-3479	1692	30	tax	tax	NOUN
inlawrev-3479	1692	31	.	.	PUNCT
inlawrev-3479	1693	1	571	571	NUM
inlawrev-3479	1693	2	in	in	ADP
inlawrev-3479	1693	3	this	this	DET
inlawrev-3479	1693	4	case	case	NOUN
inlawrev-3479	1693	5	,	,	PUNCT
inlawrev-3479	1693	6	policy	policy	NOUN
inlawrev-3479	1693	7	management	management	NOUN
inlawrev-3479	1693	8	systems	systems	PROPN
inlawrev-3479	1693	9	corp	corp	PROPN
inlawrev-3479	1693	10	.	.	PROPN
inlawrev-3479	1693	11	(	(	PUNCT
inlawrev-3479	1693	12	taxpayer	taxpayer	NOUN
inlawrev-3479	1693	13	)	)	PUNCT
inlawrev-3479	1693	14	requested	request	VERB
inlawrev-3479	1693	15	that	that	SCONJ
inlawrev-3479	1693	16	the	the	DET
inlawrev-3479	1693	17	tax	tax	NOUN
inlawrev-3479	1693	18	court	court	NOUN
inlawrev-3479	1693	19	determine	determine	VERB
inlawrev-3479	1693	20	whether	whether	SCONJ
inlawrev-3479	1693	21	the	the	DET
inlawrev-3479	1693	22	money	money	NOUN
inlawrev-3479	1693	23	the	the	DET
inlawrev-3479	1693	24	taxpayer	taxpayer	NOUN
inlawrev-3479	1693	25	receives	receive	VERB
inlawrev-3479	1693	26	from	from	ADP
inlawrev-3479	1693	27	customers	customer	NOUN
inlawrev-3479	1693	28	,	,	PUNCT
inlawrev-3479	1693	29	as	as	SCONJ
inlawrev-3479	1693	30	reimbursements	reimbursement	NOUN
inlawrev-3479	1693	31	for	for	ADP
inlawrev-3479	1693	32	advances	advance	NOUN
inlawrev-3479	1693	33	the	the	DET
inlawrev-3479	1693	34	taxpayer	taxpayer	NOUN
inlawrev-3479	1693	35	makes	make	VERB
inlawrev-3479	1693	36	on	on	ADP
inlawrev-3479	1693	37	behalf	behalf	NOUN
inlawrev-3479	1693	38	of	of	ADP
inlawrev-3479	1693	39	its	its	PRON
inlawrev-3479	1693	40	customers	customer	NOUN
inlawrev-3479	1693	41	to	to	ADP
inlawrev-3479	1693	42	various	various	ADJ
inlawrev-3479	1693	43	state	state	NOUN
inlawrev-3479	1693	44	agencies	agency	NOUN
inlawrev-3479	1693	45	in	in	ADP
inlawrev-3479	1693	46	order	order	NOUN
inlawrev-3479	1693	47	to	to	PART
inlawrev-3479	1693	48	obtain	obtain	VERB
inlawrev-3479	1693	49	motor	motor	NOUN
inlawrev-3479	1693	50	vehicle	vehicle	NOUN
inlawrev-3479	1693	51	reports	report	NOUN
inlawrev-3479	1693	52	(	(	PUNCT
inlawrev-3479	1693	53	mvrs	mvrs	X
inlawrev-3479	1693	54	)	)	PUNCT
inlawrev-3479	1693	55	,	,	PUNCT
inlawrev-3479	1693	56	572	572	NUM
inlawrev-3479	1693	57	is	be	AUX
inlawrev-3479	1693	58	subject	subject	ADJ
inlawrev-3479	1693	59	to	to	ADP
inlawrev-3479	1693	60	indiana	indiana	PROPN
inlawrev-3479	1693	61	's	's	PART
inlawrev-3479	1693	62	gross	gross	ADJ
inlawrev-3479	1693	63	income	income	NOUN
inlawrev-3479	1693	64	tax	tax	NOUN
inlawrev-3479	1693	65	.	.	PUNCT
inlawrev-3479	1694	1	573	573	NUM
inlawrev-3479	1694	2	in	in	ADP
inlawrev-3479	1694	3	sum	sum	NOUN
inlawrev-3479	1694	4	,	,	PUNCT
inlawrev-3479	1694	5	the	the	DET
inlawrev-3479	1694	6	tax	tax	NOUN
inlawrev-3479	1694	7	court	court	NOUN
inlawrev-3479	1694	8	held	hold	VERB
inlawrev-3479	1694	9	that	that	SCONJ
inlawrev-3479	1694	10	this	this	DET
inlawrev-3479	1694	11	form	form	NOUN
inlawrev-3479	1694	12	of	of	ADP
inlawrev-3479	1694	13	taxpayer	taxpayer	NOUN
inlawrev-3479	1694	14	income	income	NOUN
inlawrev-3479	1694	15	,	,	PUNCT
inlawrev-3479	1694	16	reimbursements	reimbursement	NOUN
inlawrev-3479	1694	17	for	for	ADP
inlawrev-3479	1694	18	advances	advance	NOUN
inlawrev-3479	1694	19	to	to	ADP
inlawrev-3479	1694	20	third	third	ADJ
inlawrev-3479	1694	21	parties	party	NOUN
inlawrev-3479	1694	22	on	on	ADP
inlawrev-3479	1694	23	behalf	behalf	NOUN
inlawrev-3479	1694	24	of	of	ADP
inlawrev-3479	1694	25	customers	customer	NOUN
inlawrev-3479	1694	26	,	,	PUNCT
inlawrev-3479	1694	27	is	be	AUX
inlawrev-3479	1694	28	not	not	PART
inlawrev-3479	1694	29	subject	subject	ADJ
inlawrev-3479	1694	30	to	to	ADP
inlawrev-3479	1694	31	indiana	indiana	PROPN
inlawrev-3479	1694	32	's	's	PART
inlawrev-3479	1694	33	gross	gross	ADJ
inlawrev-3479	1694	34	income	income	NOUN
inlawrev-3479	1694	35	tax	tax	NOUN
inlawrev-3479	1694	36	.	.	PUNCT
inlawrev-3479	1695	1	574	574	NUM
inlawrev-3479	1695	2	the	the	DET
inlawrev-3479	1695	3	tax	tax	NOUN
inlawrev-3479	1695	4	court	court	NOUN
inlawrev-3479	1695	5	remanded	remand	VERB
inlawrev-3479	1695	6	the	the	DET
inlawrev-3479	1695	7	case	case	NOUN
inlawrev-3479	1695	8	to	to	ADP
inlawrev-3479	1695	9	the	the	DET
inlawrev-3479	1695	10	idsr	idsr	NOUN
inlawrev-3479	1695	11	with	with	ADP
inlawrev-3479	1695	12	instructions	instruction	NOUN
inlawrev-3479	1695	13	to	to	PART
inlawrev-3479	1695	14	sustain	sustain	VERB
inlawrev-3479	1695	15	the	the	DET
inlawrev-3479	1695	16	taxpayer	taxpayer	NOUN
inlawrev-3479	1695	17	's	's	PART
inlawrev-3479	1695	18	protest	protest	NOUN
inlawrev-3479	1695	19	on	on	ADP
inlawrev-3479	1695	20	this	this	DET
inlawrev-3479	1695	21	issue	issue	NOUN
inlawrev-3479	1695	22	.	.	PUNCT
inlawrev-3479	1696	1	575	575	NUM
inlawrev-3479	1696	2	the	the	DET
inlawrev-3479	1696	3	tax	tax	NOUN
inlawrev-3479	1696	4	court	court	NOUN
inlawrev-3479	1696	5	indicated	indicate	VERB
inlawrev-3479	1696	6	that	that	SCONJ
inlawrev-3479	1696	7	"	"	PUNCT
inlawrev-3479	1696	8	although	although	SCONJ
inlawrev-3479	1696	9	the	the	DET
inlawrev-3479	1696	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1696	11	was	be	AUX
inlawrev-3479	1696	12	incorporated	incorporate	VERB
inlawrev-3479	1696	13	under	under	ADP
inlawrev-3479	1696	14	the	the	DET
inlawrev-3479	1696	15	laws	law	NOUN
inlawrev-3479	1696	16	of	of	ADP
inlawrev-3479	1696	17	south	south	PROPN
inlawrev-3479	1696	18	carolina	carolina	PROPN
inlawrev-3479	1696	19	and	and	CCONJ
inlawrev-3479	1696	20	maintained	maintain	VERB
inlawrev-3479	1696	21	its	its	PRON
inlawrev-3479	1696	22	principle	principle	NOUN
inlawrev-3479	1696	23	[	[	X
inlawrev-3479	1696	24	sic	sic	ADJ
inlawrev-3479	1696	25	]	]	PUNCT
inlawrev-3479	1696	26	offices	office	NOUN
inlawrev-3479	1696	27	in	in	ADP
inlawrev-3479	1696	28	south	south	PROPN
inlawrev-3479	1696	29	carolina	carolina	PROPN
inlawrev-3479	1696	30	,	,	PUNCT
inlawrev-3479	1696	31	"	"	PUNCT
inlawrev-3479	1696	32	the	the	DET
inlawrev-3479	1696	33	taxpayer	taxpayer	NOUN
inlawrev-3479	1696	34	also	also	ADV
inlawrev-3479	1696	35	maintained	maintain	VERB
inlawrev-3479	1696	36	a	a	DET
inlawrev-3479	1696	37	service	service	NOUN
inlawrev-3479	1696	38	bureau	bureau	NOUN
inlawrev-3479	1696	39	in	in	ADP
inlawrev-3479	1696	40	indiana	indiana	PROPN
inlawrev-3479	1696	41	during	during	ADP
inlawrev-3479	1696	42	the	the	DET
inlawrev-3479	1696	43	564	564	NUM
inlawrev-3479	1696	44	.	.	PUNCT
inlawrev-3479	1697	1	uniden	uniden	PROPN
inlawrev-3479	1697	2	am	am	PROPN
inlawrev-3479	1697	3	.	.	PUNCT
inlawrev-3479	1697	4	corp	corp	PROPN
inlawrev-3479	1697	5	.	.	PROPN
inlawrev-3479	1697	6	,	,	PUNCT
inlawrev-3479	1697	7	718	718	NUM
inlawrev-3479	1697	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1697	9	at	at	ADP
inlawrev-3479	1697	10	828	828	NUM
inlawrev-3479	1697	11	(	(	PUNCT
inlawrev-3479	1697	12	quoting	quote	VERB
inlawrev-3479	1697	13	indiana	indiana	PROPN
inlawrev-3479	1697	14	-	-	PUNCT
inlawrev-3479	1697	15	kentucky	kentucky	PROPN
inlawrev-3479	1697	16	elec	elec	PROPN
inlawrev-3479	1697	17	.	.	PROPN
inlawrev-3479	1697	18	corp	corp	PROPN
inlawrev-3479	1697	19	.	.	PROPN
inlawrev-3479	1697	20	,	,	PUNCT
inlawrev-3479	1697	21	598	598	NUM
inlawrev-3479	1697	22	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1697	23	at	at	ADP
inlawrev-3479	1697	24	663	663	NUM
inlawrev-3479	1697	25	)	)	PUNCT
inlawrev-3479	1697	26	.	.	PUNCT
inlawrev-3479	1698	1	565	565	X
inlawrev-3479	1698	2	.	.	PUNCT
inlawrev-3479	1698	3	see	see	VERB
inlawrev-3479	1698	4	i	i	PRON
inlawrev-3479	1698	5	d.	d.	PROPN
inlawrev-3479	1698	6	at	at	ADP
inlawrev-3479	1698	7	828	828	NUM
inlawrev-3479	1698	8	.	.	PUNCT
inlawrev-3479	1699	1	566	566	NUM
inlawrev-3479	1699	2	.	.	PUNCT
inlawrev-3479	1699	3	see	see	VERB
inlawrev-3479	1699	4	i	i	PRON
inlawrev-3479	1699	5	d.	d.	PROPN
inlawrev-3479	1699	6	567	567	NUM
inlawrev-3479	1699	7	.	.	PUNCT
inlawrev-3479	1700	1	see	see	VERB
inlawrev-3479	1700	2	i	i	PRON
inlawrev-3479	1700	3	d.	d.	PROPN
inlawrev-3479	1700	4	568	568	NUM
inlawrev-3479	1700	5	.	.	PUNCT
inlawrev-3479	1701	1	see	see	VERB
inlawrev-3479	1701	2	i	i	PRON
inlawrev-3479	1701	3	d.	d.	PROPN
inlawrev-3479	1701	4	at	at	ADP
inlawrev-3479	1701	5	828	828	NUM
inlawrev-3479	1701	6	-	-	SYM
inlawrev-3479	1701	7	29	29	NUM
inlawrev-3479	1701	8	.	.	PUNCT
inlawrev-3479	1702	1	569	569	NUM
inlawrev-3479	1702	2	.	.	PUNCT
inlawrev-3479	1703	1	see	see	VERB
inlawrev-3479	1703	2	i	i	PRON
inlawrev-3479	1703	3	d.	d.	PROPN
inlawrev-3479	1703	4	at	at	ADP
inlawrev-3479	1703	5	829	829	NUM
inlawrev-3479	1703	6	.	.	PUNCT
inlawrev-3479	1704	1	570	570	NUM
inlawrev-3479	1704	2	.	.	X
inlawrev-3479	1704	3	720	720	NUM
inlawrev-3479	1704	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1704	5	20	20	NUM
inlawrev-3479	1704	6	(	(	PUNCT
inlawrev-3479	1704	7	ind	ind	NOUN
inlawrev-3479	1704	8	.	.	PUNCT
inlawrev-3479	1705	1	tax	tax	PROPN
inlawrev-3479	1705	2	ct	ct	PROPN
inlawrev-3479	1705	3	.	.	PROPN
inlawrev-3479	1705	4	1999	1999	NUM
inlawrev-3479	1705	5	)	)	PUNCT
inlawrev-3479	1705	6	.	.	PUNCT
inlawrev-3479	1706	1	571	571	NUM
inlawrev-3479	1706	2	.	.	PUNCT
inlawrev-3479	1707	1	see	see	VERB
inlawrev-3479	1707	2	i	i	PRON
inlawrev-3479	1707	3	d.	d.	PROPN
inlawrev-3479	1707	4	at	at	ADP
inlawrev-3479	1707	5	21	21	NUM
inlawrev-3479	1707	6	.	.	PUNCT
inlawrev-3479	1708	1	572	572	NUM
inlawrev-3479	1708	2	.	.	PUNCT
inlawrev-3479	1709	1	an	an	DET
inlawrev-3479	1709	2	mvr	mvr	NOUN
inlawrev-3479	1709	3	is	be	AUX
inlawrev-3479	1709	4	"	"	PUNCT
inlawrev-3479	1709	5	a	a	DET
inlawrev-3479	1709	6	confidential	confidential	ADJ
inlawrev-3479	1709	7	history	history	NOUN
inlawrev-3479	1709	8	of	of	ADP
inlawrev-3479	1709	9	accidents	accident	NOUN
inlawrev-3479	1709	10	,	,	PUNCT
inlawrev-3479	1709	11	operating	operating	NOUN
inlawrev-3479	1709	12	violations	violation	NOUN
inlawrev-3479	1709	13	and	and	CCONJ
inlawrev-3479	1709	14	other	other	ADJ
inlawrev-3479	1709	15	information	information	NOUN
inlawrev-3479	1709	16	maintained	maintain	VERB
inlawrev-3479	1709	17	by	by	ADP
inlawrev-3479	1709	18	a	a	DET
inlawrev-3479	1709	19	state	state	NOUN
inlawrev-3479	1709	20	government	government	NOUN
inlawrev-3479	1709	21	agency	agency	NOUN
inlawrev-3479	1709	22	for	for	ADP
inlawrev-3479	1709	23	each	each	DET
inlawrev-3479	1709	24	individual	individual	NOUN
inlawrev-3479	1709	25	licensed	license	VERB
inlawrev-3479	1709	26	as	as	ADP
inlawrev-3479	1709	27	a	a	DET
inlawrev-3479	1709	28	motor	motor	NOUN
inlawrev-3479	1709	29	vehicle	vehicle	NOUN
inlawrev-3479	1709	30	operator	operator	NOUN
inlawrev-3479	1709	31	by	by	ADP
inlawrev-3479	1709	32	that	that	DET
inlawrev-3479	1709	33	agency	agency	NOUN
inlawrev-3479	1709	34	.	.	PUNCT
inlawrev-3479	1709	35	"	"	PUNCT
inlawrev-3479	1710	1	i	i	PRON
inlawrev-3479	1710	2	d.	d.	PROPN
inlawrev-3479	1710	3	at	at	ADP
inlawrev-3479	1710	4	21	21	NUM
inlawrev-3479	1710	5	-	-	SYM
inlawrev-3479	1710	6	22	22	NUM
inlawrev-3479	1710	7	.	.	PUNCT
inlawrev-3479	1711	1	573	573	NUM
inlawrev-3479	1711	2	.	.	PUNCT
inlawrev-3479	1712	1	see	see	VERB
inlawrev-3479	1712	2	i	i	PRON
inlawrev-3479	1712	3	d.	d.	PROPN
inlawrev-3479	1712	4	;	;	PUNCT
inlawrev-3479	1712	5	see	see	VERB
inlawrev-3479	1712	6	also	also	ADV
inlawrev-3479	1712	7	ind	ind	PROPN
inlawrev-3479	1712	8	.	.	PUNCT
inlawrev-3479	1713	1	code	code	PROPN
inlawrev-3479	1713	2	6	6	NUM
inlawrev-3479	1713	3	-	-	SYM
inlawrev-3479	1713	4	2	2	NUM
inlawrev-3479	1713	5	.	.	NOUN
inlawrev-3479	1713	6	1	1	NUM
inlawrev-3479	1713	7	-2	-2	NUM
inlawrev-3479	1713	8	-	-	SYM
inlawrev-3479	1713	9	2	2	NUM
inlawrev-3479	1713	10	(	(	PUNCT
inlawrev-3479	1713	11	200	200	NUM
inlawrev-3479	1713	12	1	1	NUM
inlawrev-3479	1713	13	)	)	PUNCT
inlawrev-3479	1713	14	(	(	PUNCT
inlawrev-3479	1713	15	defining	define	VERB
inlawrev-3479	1713	16	gross	gross	ADJ
inlawrev-3479	1713	17	income	income	NOUN
inlawrev-3479	1713	18	tax	tax	NOUN
inlawrev-3479	1713	19	)	)	PUNCT
inlawrev-3479	1713	20	.	.	PUNCT
inlawrev-3479	1714	1	574	574	NUM
inlawrev-3479	1714	2	.	.	PUNCT
inlawrev-3479	1715	1	see	see	VERB
inlawrev-3479	1715	2	policy	policy	NOUN
inlawrev-3479	1715	3	management	management	NOUN
inlawrev-3479	1715	4	,	,	PUNCT
inlawrev-3479	1715	5	720	720	NUM
inlawrev-3479	1715	6	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1715	7	at	at	ADP
inlawrev-3479	1715	8	27	27	NUM
inlawrev-3479	1715	9	.	.	PUNCT
inlawrev-3479	1716	1	575	575	NUM
inlawrev-3479	1716	2	.	.	PUNCT
inlawrev-3479	1717	1	see	see	VERB
inlawrev-3479	1717	2	i	i	PRON
inlawrev-3479	1717	3	d.	d.	PROPN
inlawrev-3479	1717	4	1	1	NUM
inlawrev-3479	1717	5	054	054	NUM
inlawrev-3479	1718	1	indiana	indiana	PROPN
inlawrev-3479	1718	2	law	law	PROPN
inlawrev-3479	1718	3	review	review	NOUN
inlawrev-3479	1719	1	[	[	X
inlawrev-3479	1719	2	vol	vol	NOUN
inlawrev-3479	1719	3	.	.	PUNCT
inlawrev-3479	1720	1	34	34	NUM
inlawrev-3479	1720	2	:	:	SYM
inlawrev-3479	1720	3	1	1	NUM
inlawrev-3479	1720	4	003	003	NUM
inlawrev-3479	1720	5	relevant	relevant	ADJ
inlawrev-3479	1720	6	tax	tax	NOUN
inlawrev-3479	1720	7	years	year	NOUN
inlawrev-3479	1720	8	.	.	PUNCT
inlawrev-3479	1721	1	576	576	NUM
inlawrev-3479	1721	2	one	one	NUM
inlawrev-3479	1721	3	of	of	ADP
inlawrev-3479	1721	4	the	the	DET
inlawrev-3479	1721	5	taxpayer	taxpayer	NOUN
inlawrev-3479	1721	6	's	's	PART
inlawrev-3479	1721	7	services	service	NOUN
inlawrev-3479	1721	8	included	include	VERB
inlawrev-3479	1721	9	retrieving	retrieve	VERB
inlawrev-3479	1721	10	mvrs	mvrs	NOUN
inlawrev-3479	1721	11	and	and	CCONJ
inlawrev-3479	1721	12	transmitting	transmit	VERB
inlawrev-3479	1721	13	them	they	PRON
inlawrev-3479	1721	14	to	to	ADP
inlawrev-3479	1721	15	its	its	PRON
inlawrev-3479	1721	16	customers	customer	NOUN
inlawrev-3479	1721	17	.	.	PUNCT
inlawrev-3479	1722	1	the	the	DET
inlawrev-3479	1722	2	tax	tax	NOUN
inlawrev-3479	1722	3	court	court	NOUN
inlawrev-3479	1722	4	noted	note	VERB
inlawrev-3479	1722	5	that	that	SCONJ
inlawrev-3479	1722	6	the	the	DET
inlawrev-3479	1722	7	taxpayer	taxpayer	NOUN
inlawrev-3479	1722	8	's	's	PART
inlawrev-3479	1722	9	customers	customer	NOUN
inlawrev-3479	1722	10	pay	pay	VERB
inlawrev-3479	1722	11	a	a	DET
inlawrev-3479	1722	12	fixed	fix	VERB
inlawrev-3479	1722	13	fee	fee	NOUN
inlawrev-3479	1722	14	for	for	ADP
inlawrev-3479	1722	15	each	each	DET
inlawrev-3479	1722	16	mvr	mvr	NOUN
inlawrev-3479	1722	17	obtained	obtain	VERB
inlawrev-3479	1722	18	by	by	ADP
inlawrev-3479	1722	19	the	the	DET
inlawrev-3479	1722	20	taxpayer	taxpayer	NOUN
inlawrev-3479	1722	21	.	.	PUNCT
inlawrev-3479	1723	1	the	the	DET
inlawrev-3479	1723	2	taxpayer	taxpayer	NOUN
inlawrev-3479	1723	3	's	's	PART
inlawrev-3479	1723	4	customers	customer	NOUN
inlawrev-3479	1723	5	also	also	ADV
inlawrev-3479	1723	6	agree	agree	VERB
inlawrev-3479	1723	7	to	to	PART
inlawrev-3479	1723	8	reimburse	reimburse	VERB
inlawrev-3479	1723	9	the	the	DET
inlawrev-3479	1723	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1723	11	the	the	DET
inlawrev-3479	1723	12	cost	cost	NOUN
inlawrev-3479	1723	13	ofassessments	ofassessment	NOUN
inlawrev-3479	1723	14	by	by	ADP
inlawrev-3479	1723	15	government	government	NOUN
inlawrev-3479	1723	16	agencies	agency	NOUN
inlawrev-3479	1723	17	incurred	incur	VERB
inlawrev-3479	1723	18	while	while	SCONJ
inlawrev-3479	1723	19	retrieving	retrieve	VERB
inlawrev-3479	1723	20	the	the	DET
inlawrev-3479	1723	21	information	information	NOUN
inlawrev-3479	1723	22	.	.	PUNCT
inlawrev-3479	1724	1	577	577	NUM
inlawrev-3479	1724	2	with	with	ADP
inlawrev-3479	1724	3	respect	respect	NOUN
inlawrev-3479	1724	4	to	to	ADP
inlawrev-3479	1724	5	the	the	DET
inlawrev-3479	1724	6	imposition	imposition	NOUN
inlawrev-3479	1724	7	ofindiana	ofindiana	NOUN
inlawrev-3479	1724	8	's	's	PART
inlawrev-3479	1724	9	gross	gross	ADJ
inlawrev-3479	1724	10	income	income	NOUN
inlawrev-3479	1724	11	tax	tax	NOUN
inlawrev-3479	1724	12	,	,	PUNCT
inlawrev-3479	1724	13	"	"	PUNCT
inlawrev-3479	1724	14	the	the	DET
inlawrev-3479	1724	15	taxpayer	taxpayer	NOUN
inlawrev-3479	1724	16	's	's	PART
inlawrev-3479	1724	17	beneficial	beneficial	ADJ
inlawrev-3479	1724	18	interest	interest	NOUN
inlawrev-3479	1724	19	in	in	ADP
inlawrev-3479	1724	20	income	income	NOUN
inlawrev-3479	1724	21	is	be	AUX
inlawrev-3479	1724	22	central	central	ADJ
inlawrev-3479	1724	23	to	to	ADP
inlawrev-3479	1724	24	the	the	DET
inlawrev-3479	1724	25	receipt	receipt	NOUN
inlawrev-3479	1724	26	of	of	ADP
inlawrev-3479	1724	27	gross	gross	ADJ
inlawrev-3479	1724	28	income	income	NOUN
inlawrev-3479	1724	29	.	.	PUNCT
inlawrev-3479	1725	1	"578	"578	ADV
inlawrev-3479	1726	1	the	the	DET
inlawrev-3479	1726	2	taxpayer	taxpayer	NOUN
inlawrev-3479	1726	3	asserted	assert	VERB
inlawrev-3479	1726	4	that	that	SCONJ
inlawrev-3479	1726	5	it	it	PRON
inlawrev-3479	1726	6	was	be	AUX
inlawrev-3479	1726	7	the	the	DET
inlawrev-3479	1726	8	agent	agent	NOUN
inlawrev-3479	1726	9	for	for	ADP
inlawrev-3479	1726	10	its	its	PRON
inlawrev-3479	1726	11	customers	customer	NOUN
inlawrev-3479	1726	12	,	,	PUNCT
inlawrev-3479	1726	13	the	the	DET
inlawrev-3479	1726	14	purported	purport	VERB
inlawrev-3479	1726	15	principals	principal	NOUN
inlawrev-3479	1726	16	,	,	PUNCT
inlawrev-3479	1726	17	in	in	ADP
inlawrev-3479	1726	18	processing	process	VERB
inlawrev-3479	1726	19	mvrs.579	mvrs.579	NOUN
inlawrev-3479	1726	20	the	the	DET
inlawrev-3479	1726	21	tax	tax	NOUN
inlawrev-3479	1726	22	court	court	NOUN
inlawrev-3479	1726	23	noted	note	VERB
inlawrev-3479	1726	24	that	that	SCONJ
inlawrev-3479	1726	25	,	,	PUNCT
inlawrev-3479	1726	26	"	"	PUNCT
inlawrev-3479	1726	27	[	[	PUNCT
inlawrev-3479	1726	28	reimbursements	reimbursement	NOUN
inlawrev-3479	1726	29	to	to	ADP
inlawrev-3479	1726	30	an	an	DET
inlawrev-3479	1726	31	agent	agent	NOUN
inlawrev-3479	1726	32	for	for	ADP
inlawrev-3479	1726	33	amounts	amount	NOUN
inlawrev-3479	1726	34	advanced	advanced	ADJ
inlawrev-3479	1726	35	or	or	CCONJ
inlawrev-3479	1726	36	paid	pay	VERB
inlawrev-3479	1726	37	to	to	ADP
inlawrev-3479	1726	38	third	third	ADJ
inlawrev-3479	1726	39	parties	party	NOUN
inlawrev-3479	1726	40	substantively	substantively	ADV
inlawrev-3479	1726	41	represent	represent	VERB
inlawrev-3479	1726	42	'	'	PUNCT
inlawrev-3479	1726	43	pass	pass	VERB
inlawrev-3479	1726	44	throughs	throughs	NOUN
inlawrev-3479	1726	45	'	'	PART
inlawrev-3479	1726	46	of	of	ADP
inlawrev-3479	1726	47	income	income	NOUN
inlawrev-3479	1726	48	and	and	CCONJ
inlawrev-3479	1726	49	therefore	therefore	ADV
inlawrev-3479	1726	50	are	be	AUX
inlawrev-3479	1726	51	not	not	PART
inlawrev-3479	1726	52	taxable	taxable	ADJ
inlawrev-3479	1726	53	to	to	ADP
inlawrev-3479	1726	54	the	the	DET
inlawrev-3479	1726	55	agent	agent	NOUN
inlawrev-3479	1726	56	.	.	PUNCT
inlawrev-3479	1726	57	"	"	PUNCT
inlawrev-3479	1727	1	580	580	NUM
inlawrev-3479	1727	2	the	the	DET
inlawrev-3479	1727	3	tax	tax	NOUN
inlawrev-3479	1727	4	court	court	NOUN
inlawrev-3479	1727	5	then	then	ADV
inlawrev-3479	1727	6	contrasted	contrast	VERB
inlawrev-3479	1727	7	the	the	DET
inlawrev-3479	1727	8	agency	agency	NOUN
inlawrev-3479	1727	9	concept	concept	NOUN
inlawrev-3479	1727	10	with	with	ADP
inlawrev-3479	1727	11	its	its	PRON
inlawrev-3479	1727	12	observation	observation	NOUN
inlawrev-3479	1727	13	that	that	SCONJ
inlawrev-3479	1727	14	reimbursements	reimbursement	NOUN
inlawrev-3479	1727	15	of	of	ADP
inlawrev-3479	1727	16	a	a	DET
inlawrev-3479	1727	17	taxpayer	taxpayer	NOUN
inlawrev-3479	1727	18	's	's	PART
inlawrev-3479	1727	19	own	own	ADJ
inlawrev-3479	1727	20	expenses	expense	NOUN
inlawrev-3479	1727	21	are	be	AUX
inlawrev-3479	1727	22	receipts	receipt	NOUN
inlawrev-3479	1727	23	of	of	ADP
inlawrev-3479	1727	24	gross	gross	ADJ
inlawrev-3479	1727	25	income	income	NOUN
inlawrev-3479	1727	26	to	to	ADP
inlawrev-3479	1727	27	the	the	DET
inlawrev-3479	1727	28	taxpayer.581	taxpayer.581	NOUN
inlawrev-3479	1727	29	the	the	DET
inlawrev-3479	1727	30	tax	tax	NOUN
inlawrev-3479	1727	31	court	court	NOUN
inlawrev-3479	1727	32	also	also	ADV
inlawrev-3479	1727	33	found	find	VERB
inlawrev-3479	1727	34	that	that	SCONJ
inlawrev-3479	1727	35	the	the	DET
inlawrev-3479	1727	36	idsr	idsr	NOUN
inlawrev-3479	1727	37	's	's	PART
inlawrev-3479	1727	38	regulations	regulation	NOUN
inlawrev-3479	1727	39	recognize	recognize	VERB
inlawrev-3479	1727	40	the	the	DET
inlawrev-3479	1727	41	non	non	NOUN
inlawrev-3479	1727	42	-	-	NOUN
inlawrev-3479	1727	43	taxability	taxability	NOUN
inlawrev-3479	1727	44	of	of	ADP
inlawrev-3479	1727	45	an	an	DET
inlawrev-3479	1727	46	agent	agent	NOUN
inlawrev-3479	1727	47	's	's	PART
inlawrev-3479	1727	48	receipts	receipt	NOUN
inlawrev-3479	1727	49	.	.	PUNCT
inlawrev-3479	1728	1	582	582	NUM
inlawrev-3479	1728	2	because	because	SCONJ
inlawrev-3479	1728	3	the	the	DET
inlawrev-3479	1728	4	taxpayer	taxpayer	NOUN
inlawrev-3479	1728	5	had	have	VERB
inlawrev-3479	1728	6	the	the	DET
inlawrev-3479	1728	7	burden	burden	NOUN
inlawrev-3479	1728	8	to	to	PART
inlawrev-3479	1728	9	prove	prove	VERB
inlawrev-3479	1728	10	that	that	SCONJ
inlawrev-3479	1728	11	the	the	DET
inlawrev-3479	1728	12	reimbursements	reimbursement	NOUN
inlawrev-3479	1728	13	were	be	AUX
inlawrev-3479	1728	14	not	not	PART
inlawrev-3479	1728	15	subject	subject	ADJ
inlawrev-3479	1728	16	to	to	ADP
inlawrev-3479	1728	17	indiana	indiana	PROPN
inlawrev-3479	1728	18	's	's	PART
inlawrev-3479	1728	19	gross	gross	ADJ
inlawrev-3479	1728	20	income	income	NOUN
inlawrev-3479	1728	21	tax	tax	NOUN
inlawrev-3479	1728	22	,	,	PUNCT
inlawrev-3479	1728	23	the	the	DET
inlawrev-3479	1728	24	tax	tax	NOUN
inlawrev-3479	1728	25	court	court	NOUN
inlawrev-3479	1728	26	determined	determine	VERB
inlawrev-3479	1728	27	that	that	SCONJ
inlawrev-3479	1728	28	in	in	ADP
inlawrev-3479	1728	29	order	order	NOUN
inlawrev-3479	1728	30	to	to	PART
inlawrev-3479	1728	31	prevail	prevail	VERB
inlawrev-3479	1728	32	,	,	PUNCT
inlawrev-3479	1728	33	the	the	DET
inlawrev-3479	1728	34	taxpayer	taxpayer	NOUN
inlawrev-3479	1728	35	must	must	AUX
inlawrev-3479	1728	36	first	first	ADV
inlawrev-3479	1728	37	demonstrate	demonstrate	VERB
inlawrev-3479	1728	38	that	that	SCONJ
inlawrev-3479	1728	39	it	it	PRON
inlawrev-3479	1728	40	acted	act	VERB
inlawrev-3479	1728	41	as	as	ADP
inlawrev-3479	1728	42	an	an	DET
inlawrev-3479	1728	43	agent	agent	NOUN
inlawrev-3479	1728	44	for	for	ADP
inlawrev-3479	1728	45	its	its	PRON
inlawrev-3479	1728	46	customers	customer	NOUN
inlawrev-3479	1728	47	in	in	ADP
inlawrev-3479	1728	48	processing	process	VERB
inlawrev-3479	1728	49	mvrs	mvrs	NOUN
inlawrev-3479	1728	50	and	and	CCONJ
inlawrev-3479	1728	51	then	then	ADV
inlawrev-3479	1728	52	show	show	VERB
inlawrev-3479	1728	53	that	that	SCONJ
inlawrev-3479	1728	54	it	it	PRON
inlawrev-3479	1728	55	received	receive	VERB
inlawrev-3479	1728	56	the	the	DET
inlawrev-3479	1728	57	reimbursements	reimbursement	NOUN
inlawrev-3479	1728	58	as	as	ADP
inlawrev-3479	1728	59	payment	payment	NOUN
inlawrev-3479	1728	60	for	for	ADP
inlawrev-3479	1728	61	advances	advance	NOUN
inlawrev-3479	1728	62	to	to	ADP
inlawrev-3479	1728	63	third	third	ADJ
inlawrev-3479	1728	64	parties	party	NOUN
inlawrev-3479	1728	65	on	on	ADP
inlawrev-3479	1728	66	behalf	behalf	NOUN
inlawrev-3479	1728	67	of	of	ADP
inlawrev-3479	1728	68	customers	customer	NOUN
inlawrev-3479	1728	69	.	.	PUNCT
inlawrev-3479	1729	1	583	583	NUM
inlawrev-3479	1729	2	the	the	DET
inlawrev-3479	1729	3	tax	tax	NOUN
inlawrev-3479	1729	4	court	court	NOUN
inlawrev-3479	1729	5	determined	determine	VERB
inlawrev-3479	1729	6	that	that	SCONJ
inlawrev-3479	1729	7	"	"	PUNCT
inlawrev-3479	1729	8	a	a	DET
inlawrev-3479	1729	9	party	party	NOUN
inlawrev-3479	1729	10	claiming	claim	VERB
inlawrev-3479	1729	11	the	the	DET
inlawrev-3479	1729	12	existence	existence	NOUN
inlawrev-3479	1729	13	of	of	ADP
inlawrev-3479	1729	14	an	an	DET
inlawrev-3479	1729	15	agency	agency	NOUN
inlawrev-3479	1729	16	relationship	relationship	NOUN
inlawrev-3479	1729	17	must	must	AUX
inlawrev-3479	1729	18	prove	prove	VERB
inlawrev-3479	1729	19	the	the	DET
inlawrev-3479	1729	20	following	follow	VERB
inlawrev-3479	1729	21	three	three	NUM
inlawrev-3479	1729	22	elements	element	NOUN
inlawrev-3479	1729	23	:	:	PUNCT
inlawrev-3479	1729	24	'	'	PUNCT
inlawrev-3479	1729	25	(	(	PUNCT
inlawrev-3479	1729	26	1	1	X
inlawrev-3479	1729	27	)	)	PUNCT
inlawrev-3479	1729	28	a	a	DET
inlawrev-3479	1729	29	manifestation	manifestation	NOUN
inlawrev-3479	1729	30	of	of	ADP
inlawrev-3479	1729	31	consent	consent	NOUN
inlawrev-3479	1729	32	by	by	ADP
inlawrev-3479	1729	33	the	the	DET
inlawrev-3479	1729	34	principal	principal	NOUN
inlawrev-3479	1729	35	to	to	ADP
inlawrev-3479	1729	36	the	the	DET
inlawrev-3479	1729	37	agent	agent	NOUN
inlawrev-3479	1729	38	,	,	PUNCT
inlawrev-3479	1729	39	(	(	PUNCT
inlawrev-3479	1729	40	2	2	X
inlawrev-3479	1729	41	)	)	PUNCT
inlawrev-3479	1729	42	an	an	DET
inlawrev-3479	1729	43	acceptance	acceptance	NOUN
inlawrev-3479	1729	44	of	of	ADP
inlawrev-3479	1729	45	the	the	DET
inlawrev-3479	1729	46	authority	authority	NOUN
inlawrev-3479	1729	47	by	by	ADP
inlawrev-3479	1729	48	the	the	DET
inlawrev-3479	1729	49	agent	agent	NOUN
inlawrev-3479	1729	50	,	,	PUNCT
inlawrev-3479	1729	51	and	and	CCONJ
inlawrev-3479	1729	52	(	(	PUNCT
inlawrev-3479	1729	53	3	3	X
inlawrev-3479	1729	54	)	)	PUNCT
inlawrev-3479	1729	55	control	control	NOUN
inlawrev-3479	1729	56	exerted	exert	VERB
inlawrev-3479	1729	57	by	by	ADP
inlawrev-3479	1729	58	the	the	DET
inlawrev-3479	1729	59	principal	principal	NOUN
inlawrev-3479	1729	60	over	over	ADP
inlawrev-3479	1729	61	the	the	DET
inlawrev-3479	1729	62	agent	agent	NOUN
inlawrev-3479	1729	63	.	.	PUNCT
inlawrev-3479	1729	64	'	'	PUNCT
inlawrev-3479	1729	65	"	"	PUNCT
inlawrev-3479	1730	1	584	584	NUM
inlawrev-3479	1730	2	in	in	ADP
inlawrev-3479	1730	3	this	this	DET
inlawrev-3479	1730	4	case	case	NOUN
inlawrev-3479	1730	5	,	,	PUNCT
inlawrev-3479	1730	6	the	the	DET
inlawrev-3479	1730	7	tax	tax	NOUN
inlawrev-3479	1730	8	court	court	NOUN
inlawrev-3479	1730	9	concluded	conclude	VERB
inlawrev-3479	1730	10	that	that	SCONJ
inlawrev-3479	1730	11	the	the	DET
inlawrev-3479	1730	12	first	first	ADJ
inlawrev-3479	1730	13	two	two	NUM
inlawrev-3479	1730	14	elements	element	NOUN
inlawrev-3479	1730	15	ofthe	ofthe	ADV
inlawrev-3479	1730	16	above	above	ADP
inlawrev-3479	1730	17	test	test	NOUN
inlawrev-3479	1730	18	were	be	AUX
inlawrev-3479	1730	19	met	meet	VERB
inlawrev-3479	1730	20	because	because	SCONJ
inlawrev-3479	1730	21	the	the	DET
inlawrev-3479	1730	22	signatures	signature	NOUN
inlawrev-3479	1730	23	of	of	ADP
inlawrev-3479	1730	24	representatives	representative	NOUN
inlawrev-3479	1730	25	from	from	ADP
inlawrev-3479	1730	26	both	both	CCONJ
inlawrev-3479	1730	27	the	the	DET
inlawrev-3479	1730	28	taxpayer	taxpayer	NOUN
inlawrev-3479	1730	29	and	and	CCONJ
inlawrev-3479	1730	30	its	its	PRON
inlawrev-3479	1730	31	customers	customer	NOUN
inlawrev-3479	1730	32	on	on	ADP
inlawrev-3479	1730	33	the	the	DET
inlawrev-3479	1730	34	processing	processing	NOUN
inlawrev-3479	1730	35	agreements	agreement	NOUN
inlawrev-3479	1730	36	represented	represent	VERB
inlawrev-3479	1730	37	both	both	CCONJ
inlawrev-3479	1730	38	the	the	DET
inlawrev-3479	1730	39	consent	consent	NOUN
inlawrev-3479	1730	40	of	of	ADP
inlawrev-3479	1730	41	individual	individual	ADJ
inlawrev-3479	1730	42	customers	customer	NOUN
inlawrev-3479	1730	43	to	to	ADP
inlawrev-3479	1730	44	the	the	DET
inlawrev-3479	1730	45	taxpayer	taxpayer	NOUN
inlawrev-3479	1730	46	's	's	PART
inlawrev-3479	1730	47	agency	agency	NOUN
inlawrev-3479	1730	48	status	status	NOUN
inlawrev-3479	1730	49	and	and	CCONJ
inlawrev-3479	1730	50	the	the	DET
inlawrev-3479	1730	51	taxpayer	taxpayer	NOUN
inlawrev-3479	1730	52	's	's	PART
inlawrev-3479	1730	53	acceptance	acceptance	NOUN
inlawrev-3479	1730	54	of	of	ADP
inlawrev-3479	1730	55	the	the	DET
inlawrev-3479	1730	56	agency	agency	NOUN
inlawrev-3479	1730	57	relationship	relationship	NOUN
inlawrev-3479	1730	58	.	.	PUNCT
inlawrev-3479	1731	1	585	585	NUM
inlawrev-3479	1731	2	however	however	ADV
inlawrev-3479	1731	3	,	,	PUNCT
inlawrev-3479	1731	4	the	the	DET
inlawrev-3479	1731	5	tax	tax	NOUN
inlawrev-3479	1731	6	court	court	NOUN
inlawrev-3479	1731	7	found	find	VERB
inlawrev-3479	1731	8	that	that	SCONJ
inlawrev-3479	1731	9	whether	whether	SCONJ
inlawrev-3479	1731	10	the	the	DET
inlawrev-3479	1731	11	customer	customer	NOUN
inlawrev-3479	1731	12	-	-	PUNCT
inlawrev-3479	1731	13	principal	principal	NOUN
inlawrev-3479	1731	14	exerted	exert	VERB
inlawrev-3479	1731	15	sufficient	sufficient	ADJ
inlawrev-3479	1731	16	control	control	NOUN
inlawrev-3479	1731	17	over	over	ADP
inlawrev-3479	1731	18	the	the	DET
inlawrev-3479	1731	19	taxpayer	taxpayer	NOUN
inlawrev-3479	1731	20	-	-	PUNCT
inlawrev-3479	1731	21	agent	agent	NOUN
inlawrev-3479	1731	22	to	to	PART
inlawrev-3479	1731	23	create	create	VERB
inlawrev-3479	1731	24	an	an	DET
inlawrev-3479	1731	25	agency	agency	NOUN
inlawrev-3479	1731	26	relationship	relationship	NOUN
inlawrev-3479	1731	27	was	be	AUX
inlawrev-3479	1731	28	in	in	ADP
inlawrev-3479	1731	29	dispute	dispute	NOUN
inlawrev-3479	1731	30	.	.	PUNCT
inlawrev-3479	1732	1	586	586	NUM
inlawrev-3479	1732	2	the	the	DET
inlawrev-3479	1732	3	tax	tax	NOUN
inlawrev-3479	1732	4	court	court	NOUN
inlawrev-3479	1732	5	found	find	VERB
inlawrev-3479	1732	6	that	that	SCONJ
inlawrev-3479	1732	7	while	while	SCONJ
inlawrev-3479	1732	8	the	the	DET
inlawrev-3479	1732	9	principal	principal	NOUN
inlawrev-3479	1732	10	's	's	PART
inlawrev-3479	1732	11	control	control	NOUN
inlawrev-3479	1732	12	need	need	AUX
inlawrev-3479	1732	13	not	not	PART
inlawrev-3479	1732	14	be	be	AUX
inlawrev-3479	1732	15	complete	complete	ADJ
inlawrev-3479	1732	16	,	,	PUNCT
inlawrev-3479	1732	17	"	"	PUNCT
inlawrev-3479	1732	18	the	the	DET
inlawrev-3479	1732	19	principal	principal	NOUN
inlawrev-3479	1732	20	's	's	PART
inlawrev-3479	1732	21	control	control	NOUN
inlawrev-3479	1732	22	can	can	AUX
inlawrev-3479	1732	23	not	not	PART
inlawrev-3479	1732	24	576	576	NUM
inlawrev-3479	1732	25	.	.	PUNCT
inlawrev-3479	1733	1	mat	mat	PROPN
inlawrev-3479	1733	2	21	21	NUM
inlawrev-3479	1733	3	.	.	PUNCT
inlawrev-3479	1734	1	577	577	NUM
inlawrev-3479	1734	2	.	.	PUNCT
inlawrev-3479	1735	1	see	see	VERB
inlawrev-3479	1735	2	i	i	PRON
inlawrev-3479	1735	3	d.	d.	PROPN
inlawrev-3479	1735	4	578	578	NUM
inlawrev-3479	1735	5	.	.	PUNCT
inlawrev-3479	1736	1	i	i	PRON
inlawrev-3479	1736	2	d.	d.	PROPN
inlawrev-3479	1736	3	at	at	ADP
inlawrev-3479	1736	4	23	23	NUM
inlawrev-3479	1736	5	(	(	PUNCT
inlawrev-3479	1736	6	citation	citation	NOUN
inlawrev-3479	1736	7	omitted	omit	VERB
inlawrev-3479	1736	8	)	)	PUNCT
inlawrev-3479	1736	9	.	.	PUNCT
inlawrev-3479	1737	1	see	see	VERB
inlawrev-3479	1737	2	also	also	ADV
inlawrev-3479	1737	3	ind	ind	PROPN
inlawrev-3479	1737	4	.	.	PUNCT
inlawrev-3479	1738	1	code	code	PROPN
inlawrev-3479	1738	2	§	§	PROPN
inlawrev-3479	1738	3	6	6	NUM
inlawrev-3479	1738	4	-	-	SYM
inlawrev-3479	1738	5	2.1	2.1	NUM
inlawrev-3479	1738	6	-	-	PUNCT
inlawrev-3479	1738	7	2	2	NUM
inlawrev-3479	1738	8	-	-	SYM
inlawrev-3479	1738	9	2	2	NUM
inlawrev-3479	1738	10	(	(	PUNCT
inlawrev-3479	1738	11	2001	2001	NUM
inlawrev-3479	1738	12	)	)	PUNCT
inlawrev-3479	1738	13	.	.	PUNCT
inlawrev-3479	1739	1	579	579	X
inlawrev-3479	1739	2	.	.	PUNCT
inlawrev-3479	1740	1	see	see	VERB
inlawrev-3479	1740	2	policy	policy	NOUN
inlawrev-3479	1740	3	management	management	NOUN
inlawrev-3479	1740	4	,	,	PUNCT
inlawrev-3479	1740	5	720	720	NUM
inlawrev-3479	1740	6	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1740	7	at	at	ADP
inlawrev-3479	1740	8	23	23	NUM
inlawrev-3479	1740	9	.	.	PUNCT
inlawrev-3479	1741	1	580	580	NUM
inlawrev-3479	1741	2	.	.	PUNCT
inlawrev-3479	1742	1	i	i	PRON
inlawrev-3479	1742	2	d.	d.	PROPN
inlawrev-3479	1742	3	(	(	PUNCT
inlawrev-3479	1742	4	citation	citation	NOUN
inlawrev-3479	1742	5	omitted	omit	VERB
inlawrev-3479	1742	6	)	)	PUNCT
inlawrev-3479	1742	7	.	.	PUNCT
inlawrev-3479	1743	1	581	581	NUM
inlawrev-3479	1743	2	.	.	PUNCT
inlawrev-3479	1743	3	see	see	VERB
inlawrev-3479	1743	4	i	i	PRON
inlawrev-3479	1743	5	d.	d.	PROPN
inlawrev-3479	1743	6	582	582	NUM
inlawrev-3479	1743	7	.	.	PUNCT
inlawrev-3479	1744	1	see	see	VERB
inlawrev-3479	1744	2	i	i	PROPN
inlawrev-3479	1744	3	d.	d.	PROPN
inlawrev-3479	1744	4	;	;	PUNCT
inlawrev-3479	1744	5	see	see	VERB
inlawrev-3479	1744	6	also	also	ADV
inlawrev-3479	1744	7	ind	ind	ADJ
inlawrev-3479	1744	8	.	.	PUNCT
inlawrev-3479	1745	1	admin	admin	PROPN
inlawrev-3479	1745	2	.	.	PUNCT
inlawrev-3479	1746	1	code	code	PROPN
inlawrev-3479	1746	2	tit	tit	PROPN
inlawrev-3479	1746	3	.	.	PUNCT
inlawrev-3479	1747	1	45	45	NUM
inlawrev-3479	1747	2	,	,	PUNCT
inlawrev-3479	1747	3	r.	r.	PROPN
inlawrev-3479	1747	4	1	1	NUM
inlawrev-3479	1747	5	-	-	SYM
inlawrev-3479	1747	6	1	1	NUM
inlawrev-3479	1747	7	-	-	SYM
inlawrev-3479	1747	8	54	54	NUM
inlawrev-3479	1747	9	(	(	PUNCT
inlawrev-3479	1747	10	2001	2001	NUM
inlawrev-3479	1747	11	)	)	PUNCT
inlawrev-3479	1747	12	.	.	PUNCT
inlawrev-3479	1748	1	583	583	X
inlawrev-3479	1748	2	.	.	PUNCT
inlawrev-3479	1749	1	see	see	VERB
inlawrev-3479	1749	2	policy	policy	NOUN
inlawrev-3479	1749	3	management	management	NOUN
inlawrev-3479	1749	4	,	,	PUNCT
inlawrev-3479	1749	5	720	720	NUM
inlawrev-3479	1749	6	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1749	7	at	at	ADP
inlawrev-3479	1749	8	23	23	NUM
inlawrev-3479	1749	9	.	.	PUNCT
inlawrev-3479	1750	1	584	584	NUM
inlawrev-3479	1750	2	.	.	PUNCT
inlawrev-3479	1751	1	i	i	PRON
inlawrev-3479	1751	2	d.	d.	PROPN
inlawrev-3479	1751	3	(	(	PUNCT
inlawrev-3479	1751	4	citation	citation	NOUN
inlawrev-3479	1751	5	omitted	omit	VERB
inlawrev-3479	1751	6	)	)	PUNCT
inlawrev-3479	1751	7	.	.	PUNCT
inlawrev-3479	1752	1	585	585	NUM
inlawrev-3479	1752	2	.	.	PUNCT
inlawrev-3479	1752	3	see	see	VERB
inlawrev-3479	1752	4	i	i	PRON
inlawrev-3479	1752	5	d.	d.	PROPN
inlawrev-3479	1752	6	at	at	ADP
inlawrev-3479	1752	7	24	24	NUM
inlawrev-3479	1752	8	.	.	PUNCT
inlawrev-3479	1753	1	586	586	NUM
inlawrev-3479	1753	2	.	.	X
inlawrev-3479	1753	3	see	see	VERB
inlawrev-3479	1753	4	i	i	PRON
inlawrev-3479	1753	5	d.	d.	PROPN
inlawrev-3479	1753	6	2001	2001	NUM
inlawrev-3479	1753	7	]	]	PUNCT
inlawrev-3479	1754	1	taxation	taxation	NOUN
inlawrev-3479	1754	2	1055	1055	NUM
inlawrev-3479	1754	3	simply	simply	ADV
inlawrev-3479	1754	4	consist	consist	VERB
inlawrev-3479	1754	5	of	of	ADP
inlawrev-3479	1754	6	the	the	DET
inlawrev-3479	1754	7	right	right	NOUN
inlawrev-3479	1754	8	to	to	PART
inlawrev-3479	1754	9	dictate	dictate	VERB
inlawrev-3479	1754	10	the	the	DET
inlawrev-3479	1754	11	accomplishment	accomplishment	NOUN
inlawrev-3479	1754	12	of	of	ADP
inlawrev-3479	1754	13	a	a	DET
inlawrev-3479	1754	14	desired	desire	VERB
inlawrev-3479	1754	15	result	result	NOUN
inlawrev-3479	1754	16	.	.	PUNCT
inlawrev-3479	1754	17	"	"	PUNCT
inlawrev-3479	1755	1	587	587	NUM
inlawrev-3479	1755	2	the	the	DET
inlawrev-3479	1755	3	tax	tax	NOUN
inlawrev-3479	1755	4	court	court	NOUN
inlawrev-3479	1755	5	reviewed	review	VERB
inlawrev-3479	1755	6	the	the	DET
inlawrev-3479	1755	7	contract	contract	NOUN
inlawrev-3479	1755	8	terms	term	NOUN
inlawrev-3479	1755	9	in	in	ADP
inlawrev-3479	1755	10	this	this	DET
inlawrev-3479	1755	11	case	case	NOUN
inlawrev-3479	1755	12	and	and	CCONJ
inlawrev-3479	1755	13	determined	determine	VERB
inlawrev-3479	1755	14	that	that	SCONJ
inlawrev-3479	1755	15	the	the	DET
inlawrev-3479	1755	16	taxpayer	taxpayer	NOUN
inlawrev-3479	1755	17	's	's	PART
inlawrev-3479	1755	18	customers	customer	NOUN
inlawrev-3479	1755	19	had	have	VERB
inlawrev-3479	1755	20	the	the	DET
inlawrev-3479	1755	21	right	right	NOUN
inlawrev-3479	1755	22	to	to	PART
inlawrev-3479	1755	23	dictate	dictate	VERB
inlawrev-3479	1755	24	several	several	ADJ
inlawrev-3479	1755	25	aspects	aspect	NOUN
inlawrev-3479	1755	26	the	the	DET
inlawrev-3479	1755	27	retrieval	retrieval	NOUN
inlawrev-3479	1755	28	process	process	NOUN
inlawrev-3479	1755	29	.	.	PUNCT
inlawrev-3479	1756	1	588	588	NUM
inlawrev-3479	1756	2	in	in	ADP
inlawrev-3479	1756	3	addition	addition	NOUN
inlawrev-3479	1756	4	,	,	PUNCT
inlawrev-3479	1756	5	the	the	DET
inlawrev-3479	1756	6	taxpayer	taxpayer	NOUN
inlawrev-3479	1756	7	lacked	lack	VERB
inlawrev-3479	1756	8	any	any	DET
inlawrev-3479	1756	9	flexibility	flexibility	NOUN
inlawrev-3479	1756	10	to	to	PART
inlawrev-3479	1756	11	control	control	VERB
inlawrev-3479	1756	12	the	the	DET
inlawrev-3479	1756	13	disposition	disposition	NOUN
inlawrev-3479	1756	14	of	of	ADP
inlawrev-3479	1756	15	the	the	DET
inlawrev-3479	1756	16	mvrs	mvrs	NOUN
inlawrev-3479	1756	17	once	once	ADV
inlawrev-3479	1756	18	retrieved.589	retrieved.589	VERB
inlawrev-3479	1756	19	the	the	DET
inlawrev-3479	1756	20	tax	tax	NOUN
inlawrev-3479	1756	21	court	court	NOUN
inlawrev-3479	1756	22	also	also	ADV
inlawrev-3479	1756	23	noted	note	VERB
inlawrev-3479	1756	24	that	that	SCONJ
inlawrev-3479	1756	25	the	the	DET
inlawrev-3479	1756	26	taxpayer	taxpayer	NOUN
inlawrev-3479	1756	27	could	could	AUX
inlawrev-3479	1756	28	only	only	ADV
inlawrev-3479	1756	29	retrieve	retrieve	VERB
inlawrev-3479	1756	30	the	the	DET
inlawrev-3479	1756	31	requested	request	VERB
inlawrev-3479	1756	32	information	information	NOUN
inlawrev-3479	1756	33	with	with	ADP
inlawrev-3479	1756	34	its	its	PRON
inlawrev-3479	1756	35	own	own	ADJ
inlawrev-3479	1756	36	system	system	NOUN
inlawrev-3479	1756	37	,	,	PUNCT
inlawrev-3479	1756	38	unless	unless	SCONJ
inlawrev-3479	1756	39	customers	customer	NOUN
inlawrev-3479	1756	40	agreed	agree	VERB
inlawrev-3479	1756	41	to	to	ADP
inlawrev-3479	1756	42	an	an	DET
inlawrev-3479	1756	43	alternate	alternate	ADJ
inlawrev-3479	1756	44	method	method	NOUN
inlawrev-3479	1756	45	.	.	PUNCT
inlawrev-3479	1757	1	590	590	NUM
inlawrev-3479	1757	2	the	the	DET
inlawrev-3479	1757	3	tax	tax	NOUN
inlawrev-3479	1757	4	court	court	NOUN
inlawrev-3479	1757	5	focused	focus	VERB
inlawrev-3479	1757	6	on	on	ADP
inlawrev-3479	1757	7	the	the	DET
inlawrev-3479	1757	8	fact	fact	NOUN
inlawrev-3479	1757	9	that	that	SCONJ
inlawrev-3479	1757	10	the	the	DET
inlawrev-3479	1757	11	taxpayer	taxpayer	NOUN
inlawrev-3479	1757	12	's	's	PART
inlawrev-3479	1757	13	customers	customer	NOUN
inlawrev-3479	1757	14	retained	retain	VERB
inlawrev-3479	1757	15	the	the	DET
inlawrev-3479	1757	16	power	power	NOUN
inlawrev-3479	1757	17	to	to	PART
inlawrev-3479	1757	18	exercise	exercise	VERB
inlawrev-3479	1757	19	these	these	DET
inlawrev-3479	1757	20	rights.591	rights.591	NOUN
inlawrev-3479	1757	21	the	the	DET
inlawrev-3479	1757	22	tax	tax	NOUN
inlawrev-3479	1757	23	court	court	NOUN
inlawrev-3479	1757	24	also	also	ADV
inlawrev-3479	1757	25	found	find	VERB
inlawrev-3479	1757	26	that	that	SCONJ
inlawrev-3479	1757	27	it	it	PRON
inlawrev-3479	1757	28	would	would	AUX
inlawrev-3479	1757	29	be	be	AUX
inlawrev-3479	1757	30	inefficient	inefficient	ADJ
inlawrev-3479	1757	31	for	for	SCONJ
inlawrev-3479	1757	32	the	the	DET
inlawrev-3479	1757	33	taxpayer	taxpayer	NOUN
inlawrev-3479	1757	34	to	to	PART
inlawrev-3479	1757	35	require	require	VERB
inlawrev-3479	1757	36	its	its	PRON
inlawrev-3479	1757	37	customers	customer	NOUN
inlawrev-3479	1757	38	to	to	PART
inlawrev-3479	1757	39	pay	pay	VERB
inlawrev-3479	1757	40	state	state	NOUN
inlawrev-3479	1757	41	agencies	agency	NOUN
inlawrev-3479	1757	42	directly	directly	ADV
inlawrev-3479	1757	43	for	for	ADP
inlawrev-3479	1757	44	mvr	mvr	PROPN
inlawrev-3479	1757	45	requests	request	NOUN
inlawrev-3479	1757	46	because	because	SCONJ
inlawrev-3479	1757	47	of	of	ADP
inlawrev-3479	1757	48	the	the	DET
inlawrev-3479	1757	49	high	high	ADJ
inlawrev-3479	1757	50	volume	volume	NOUN
inlawrev-3479	1757	51	of	of	ADP
inlawrev-3479	1757	52	requests	request	NOUN
inlawrev-3479	1757	53	.	.	PUNCT
inlawrev-3479	1758	1	592	592	NUM
inlawrev-3479	1758	2	the	the	DET
inlawrev-3479	1758	3	tax	tax	NOUN
inlawrev-3479	1758	4	court	court	NOUN
inlawrev-3479	1758	5	opined	opine	VERB
inlawrev-3479	1758	6	that	that	SCONJ
inlawrev-3479	1758	7	while	while	SCONJ
inlawrev-3479	1758	8	the	the	DET
inlawrev-3479	1758	9	indiana	indiana	PROPN
inlawrev-3479	1758	10	"	"	PUNCT
inlawrev-3479	1758	11	gross	gross	ADJ
inlawrev-3479	1758	12	income	income	NOUN
inlawrev-3479	1758	13	tax	tax	NOUN
inlawrev-3479	1758	14	is	be	AUX
inlawrev-3479	1758	15	applicable	applicable	ADJ
inlawrev-3479	1758	16	regardless	regardless	ADV
inlawrev-3479	1758	17	of	of	ADP
inlawrev-3479	1758	18	any	any	DET
inlawrev-3479	1758	19	profit	profit	NOUN
inlawrev-3479	1758	20	being	be	AUX
inlawrev-3479	1758	21	involved	involve	VERB
inlawrev-3479	1758	22	...	...	PUNCT
inlawrev-3479	1758	23	the	the	DET
inlawrev-3479	1758	24	lack	lack	NOUN
inlawrev-3479	1758	25	of	of	ADP
inlawrev-3479	1758	26	a	a	DET
inlawrev-3479	1758	27	profit	profit	NOUN
inlawrev-3479	1758	28	,	,	PUNCT
inlawrev-3479	1758	29	when	when	SCONJ
inlawrev-3479	1758	30	considered	consider	VERB
inlawrev-3479	1758	31	together	together	ADV
inlawrev-3479	1758	32	with	with	ADP
inlawrev-3479	1758	33	the	the	DET
inlawrev-3479	1758	34	efficiency	efficiency	NOUN
inlawrev-3479	1758	35	"	"	PUNCT
inlawrev-3479	1758	36	promoted	promote	VERB
inlawrev-3479	1758	37	by	by	ADP
inlawrev-3479	1758	38	the	the	DET
inlawrev-3479	1758	39	taxpayer	taxpayer	NOUN
inlawrev-3479	1758	40	's	's	PART
inlawrev-3479	1758	41	fee	fee	NOUN
inlawrev-3479	1758	42	arrangement	arrangement	NOUN
inlawrev-3479	1758	43	with	with	ADP
inlawrev-3479	1758	44	customers	customer	NOUN
inlawrev-3479	1758	45	and	and	CCONJ
inlawrev-3479	1758	46	its	its	PRON
inlawrev-3479	1758	47	billing	billing	NOUN
inlawrev-3479	1758	48	methods	method	NOUN
inlawrev-3479	1758	49	,	,	PUNCT
inlawrev-3479	1758	50	supported	support	VERB
inlawrev-3479	1758	51	the	the	DET
inlawrev-3479	1758	52	taxpayer	taxpayer	NOUN
inlawrev-3479	1758	53	's	's	PART
inlawrev-3479	1758	54	claim	claim	NOUN
inlawrev-3479	1758	55	that	that	SCONJ
inlawrev-3479	1758	56	it	it	PRON
inlawrev-3479	1758	57	was	be	AUX
inlawrev-3479	1758	58	acting	act	VERB
inlawrev-3479	1758	59	as	as	ADP
inlawrev-3479	1758	60	an	an	DET
inlawrev-3479	1758	61	agent	agent	NOUN
inlawrev-3479	1758	62	when	when	SCONJ
inlawrev-3479	1758	63	retrieving	retrieve	VERB
inlawrev-3479	1758	64	requested	request	VERB
inlawrev-3479	1758	65	mvrs	mvrs	NOUN
inlawrev-3479	1758	66	for	for	ADP
inlawrev-3479	1758	67	customers	customer	NOUN
inlawrev-3479	1758	68	.	.	PUNCT
inlawrev-3479	1759	1	593	593	NUM
inlawrev-3479	1759	2	the	the	DET
inlawrev-3479	1759	3	tax	tax	NOUN
inlawrev-3479	1759	4	court	court	NOUN
inlawrev-3479	1759	5	first	first	ADV
inlawrev-3479	1759	6	determined	determine	VERB
inlawrev-3479	1759	7	that	that	SCONJ
inlawrev-3479	1759	8	the	the	DET
inlawrev-3479	1759	9	taxpayer	taxpayer	NOUN
inlawrev-3479	1759	10	acted	act	VERB
inlawrev-3479	1759	11	as	as	ADP
inlawrev-3479	1759	12	the	the	DET
inlawrev-3479	1759	13	agent	agent	NOUN
inlawrev-3479	1759	14	for	for	ADP
inlawrev-3479	1759	15	its	its	PRON
inlawrev-3479	1759	16	customers	customer	NOUN
inlawrev-3479	1759	17	,	,	PUNCT
inlawrev-3479	1759	18	with	with	ADP
inlawrev-3479	1759	19	respect	respect	NOUN
inlawrev-3479	1759	20	to	to	ADP
inlawrev-3479	1759	21	the	the	DET
inlawrev-3479	1759	22	processing	processing	NOUN
inlawrev-3479	1759	23	of	of	ADP
inlawrev-3479	1759	24	the	the	DET
inlawrev-3479	1759	25	mvr	mvr	PROPN
inlawrev-3479	1759	26	requests	request	NOUN
inlawrev-3479	1759	27	,	,	PUNCT
inlawrev-3479	1759	28	and	and	CCONJ
inlawrev-3479	1759	29	next	next	ADV
inlawrev-3479	1759	30	considered	consider	VERB
inlawrev-3479	1759	31	whether	whether	SCONJ
inlawrev-3479	1759	32	the	the	DET
inlawrev-3479	1759	33	reimbursements	reimbursement	NOUN
inlawrev-3479	1759	34	were	be	AUX
inlawrev-3479	1759	35	truly	truly	ADV
inlawrev-3479	1759	36	advances	advance	NOUN
inlawrev-3479	1759	37	by	by	ADP
inlawrev-3479	1759	38	the	the	DET
inlawrev-3479	1759	39	taxpayer	taxpayer	NOUN
inlawrev-3479	1759	40	to	to	ADP
inlawrev-3479	1759	41	third	third	ADJ
inlawrev-3479	1759	42	parties	party	NOUN
inlawrev-3479	1759	43	on	on	ADP
inlawrev-3479	1759	44	behalfofthe	behalfofthe	DET
inlawrev-3479	1759	45	taxpayer	taxpayer	NOUN
inlawrev-3479	1759	46	's	's	PART
inlawrev-3479	1759	47	customers	customer	NOUN
inlawrev-3479	1759	48	.	.	PUNCT
inlawrev-3479	1760	1	594	594	NUM
inlawrev-3479	1760	2	the	the	DET
inlawrev-3479	1760	3	tax	tax	NOUN
inlawrev-3479	1760	4	court	court	NOUN
inlawrev-3479	1760	5	reviewed	review	VERB
inlawrev-3479	1760	6	the	the	DET
inlawrev-3479	1760	7	relevant	relevant	ADJ
inlawrev-3479	1760	8	contract	contract	NOUN
inlawrev-3479	1760	9	terms	term	NOUN
inlawrev-3479	1760	10	,	,	PUNCT
inlawrev-3479	1760	11	as	as	ADV
inlawrev-3479	1760	12	well	well	ADV
inlawrev-3479	1760	13	as	as	ADP
inlawrev-3479	1760	14	the	the	DET
inlawrev-3479	1760	15	conduct	conduct	NOUN
inlawrev-3479	1760	16	ofthe	ofthe	ADJ
inlawrev-3479	1760	17	taxpayer	taxpayer	NOUN
inlawrev-3479	1760	18	and	and	CCONJ
inlawrev-3479	1760	19	its	its	PRON
inlawrev-3479	1760	20	customers	customer	NOUN
inlawrev-3479	1760	21	,	,	PUNCT
inlawrev-3479	1760	22	and	and	CCONJ
inlawrev-3479	1760	23	concluded	conclude	VERB
inlawrev-3479	1760	24	that	that	SCONJ
inlawrev-3479	1760	25	the	the	DET
inlawrev-3479	1760	26	plain	plain	ADJ
inlawrev-3479	1760	27	language	language	NOUN
inlawrev-3479	1760	28	of	of	ADP
inlawrev-3479	1760	29	the	the	DET
inlawrev-3479	1760	30	contracts	contract	NOUN
inlawrev-3479	1760	31	indicated	indicate	VERB
inlawrev-3479	1760	32	that	that	SCONJ
inlawrev-3479	1760	33	the	the	DET
inlawrev-3479	1760	34	reimbursements	reimbursement	NOUN
inlawrev-3479	1760	35	represented	represent	VERB
inlawrev-3479	1760	36	"	"	PUNCT
inlawrev-3479	1760	37	pass	pass	VERB
inlawrev-3479	1760	38	throughs	throughs	NOUN
inlawrev-3479	1760	39	"	"	PUNCT
inlawrev-3479	1760	40	of	of	ADP
inlawrev-3479	1760	41	income	income	NOUN
inlawrev-3479	1760	42	.	.	PUNCT
inlawrev-3479	1761	1	595	595	NUM
inlawrev-3479	1761	2	the	the	DET
inlawrev-3479	1761	3	tax	tax	NOUN
inlawrev-3479	1761	4	court	court	NOUN
inlawrev-3479	1761	5	reasoned	reason	VERB
inlawrev-3479	1761	6	that	that	SCONJ
inlawrev-3479	1761	7	the	the	DET
inlawrev-3479	1761	8	payments	payment	NOUN
inlawrev-3479	1761	9	were	be	AUX
inlawrev-3479	1761	10	reimbursements	reimbursement	NOUN
inlawrev-3479	1761	11	for	for	ADP
inlawrev-3479	1761	12	the	the	DET
inlawrev-3479	1761	13	taxpayer	taxpayer	NOUN
inlawrev-3479	1761	14	's	's	PART
inlawrev-3479	1761	15	advances	advance	NOUN
inlawrev-3479	1761	16	to	to	ADP
inlawrev-3479	1761	17	various	various	ADJ
inlawrev-3479	1761	18	government	government	NOUN
inlawrev-3479	1761	19	agencies	agency	NOUN
inlawrev-3479	1761	20	and	and	CCONJ
inlawrev-3479	1761	21	not	not	PART
inlawrev-3479	1761	22	for	for	ADP
inlawrev-3479	1761	23	the	the	DET
inlawrev-3479	1761	24	taxpayer	taxpayer	NOUN
inlawrev-3479	1761	25	's	's	PART
inlawrev-3479	1761	26	own	own	ADJ
inlawrev-3479	1761	27	operating	operating	NOUN
inlawrev-3479	1761	28	expenses	expense	NOUN
inlawrev-3479	1761	29	.	.	PUNCT
inlawrev-3479	1762	1	596	596	NUM
inlawrev-3479	1762	2	moreover	moreover	ADV
inlawrev-3479	1762	3	,	,	PUNCT
inlawrev-3479	1762	4	the	the	DET
inlawrev-3479	1762	5	tax	tax	NOUN
inlawrev-3479	1762	6	court	court	NOUN
inlawrev-3479	1762	7	found	find	VERB
inlawrev-3479	1762	8	that	that	SCONJ
inlawrev-3479	1762	9	the	the	DET
inlawrev-3479	1762	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1762	11	lacked	lack	VERB
inlawrev-3479	1762	12	a	a	DET
inlawrev-3479	1762	13	beneficial	beneficial	ADJ
inlawrev-3479	1762	14	interest	interest	NOUN
inlawrev-3479	1762	15	in	in	ADP
inlawrev-3479	1762	16	the	the	DET
inlawrev-3479	1762	17	reimbursements	reimbursement	NOUN
inlawrev-3479	1762	18	.	.	PUNCT
inlawrev-3479	1763	1	597	597	NUM
inlawrev-3479	1763	2	therefore	therefore	ADV
inlawrev-3479	1763	3	,	,	PUNCT
inlawrev-3479	1763	4	the	the	DET
inlawrev-3479	1763	5	tax	tax	NOUN
inlawrev-3479	1763	6	court	court	NOUN
inlawrev-3479	1763	7	concluded	conclude	VERB
inlawrev-3479	1763	8	that	that	SCONJ
inlawrev-3479	1763	9	the	the	DET
inlawrev-3479	1763	10	taxpayer	taxpayer	NOUN
inlawrev-3479	1763	11	met	meet	VERB
inlawrev-3479	1763	12	its	its	PRON
inlawrev-3479	1763	13	burden	burden	NOUN
inlawrev-3479	1763	14	to	to	PART
inlawrev-3479	1763	15	show	show	VERB
inlawrev-3479	1763	16	that	that	SCONJ
inlawrev-3479	1763	17	its	its	PRON
inlawrev-3479	1763	18	income	income	NOUN
inlawrev-3479	1763	19	from	from	ADP
inlawrev-3479	1763	20	agency	agency	NOUN
inlawrev-3479	1763	21	reimbursements	reimbursement	NOUN
inlawrev-3479	1763	22	was	be	AUX
inlawrev-3479	1763	23	not	not	PART
inlawrev-3479	1763	24	subject	subject	ADJ
inlawrev-3479	1763	25	to	to	ADP
inlawrev-3479	1763	26	the	the	DET
inlawrev-3479	1763	27	indiana	indiana	PROPN
inlawrev-3479	1763	28	gross	gross	ADJ
inlawrev-3479	1763	29	income	income	NOUN
inlawrev-3479	1763	30	tax	tax	NOUN
inlawrev-3479	1763	31	.	.	PUNCT
inlawrev-3479	1764	1	598	598	NUM
inlawrev-3479	1764	2	587	587	NUM
inlawrev-3479	1764	3	.	.	PUNCT
inlawrev-3479	1765	1	i	i	PRON
inlawrev-3479	1765	2	d.	d.	PROPN
inlawrev-3479	1765	3	588	588	NUM
inlawrev-3479	1765	4	.	.	PUNCT
inlawrev-3479	1766	1	see	see	VERB
inlawrev-3479	1766	2	i	i	PRON
inlawrev-3479	1766	3	d.	d.	PROPN
inlawrev-3479	1766	4	at	at	ADP
inlawrev-3479	1766	5	25	25	NUM
inlawrev-3479	1766	6	.	.	PUNCT
inlawrev-3479	1767	1	589	589	NUM
inlawrev-3479	1767	2	.	.	PUNCT
inlawrev-3479	1768	1	see	see	VERB
inlawrev-3479	1768	2	i	i	PRON
inlawrev-3479	1768	3	d.	d.	PROPN
inlawrev-3479	1768	4	590	590	NUM
inlawrev-3479	1768	5	.	.	PUNCT
inlawrev-3479	1769	1	see	see	VERB
inlawrev-3479	1769	2	i	i	PRON
inlawrev-3479	1769	3	d.	d.	PROPN
inlawrev-3479	1769	4	591	591	NUM
inlawrev-3479	1769	5	.	.	PUNCT
inlawrev-3479	1770	1	see	see	VERB
inlawrev-3479	1770	2	i	i	PRON
inlawrev-3479	1770	3	d.	d.	PROPN
inlawrev-3479	1770	4	592	592	NUM
inlawrev-3479	1770	5	.	.	PUNCT
inlawrev-3479	1771	1	see	see	VERB
inlawrev-3479	1771	2	i	i	PRON
inlawrev-3479	1771	3	d.	d.	PROPN
inlawrev-3479	1771	4	at	at	ADP
inlawrev-3479	1771	5	26	26	NUM
inlawrev-3479	1771	6	.	.	PUNCT
inlawrev-3479	1772	1	593	593	NUM
inlawrev-3479	1772	2	.	.	PUNCT
inlawrev-3479	1773	1	i	i	PRON
inlawrev-3479	1773	2	d.	d.	PROPN
inlawrev-3479	1773	3	(	(	PUNCT
inlawrev-3479	1773	4	citation	citation	NOUN
inlawrev-3479	1773	5	omitted	omit	VERB
inlawrev-3479	1773	6	)	)	PUNCT
inlawrev-3479	1773	7	594	594	NUM
inlawrev-3479	1773	8	.	.	PUNCT
inlawrev-3479	1774	1	see	see	VERB
inlawrev-3479	1774	2	i	i	PRON
inlawrev-3479	1774	3	d.	d.	PROPN
inlawrev-3479	1774	4	595	595	NUM
inlawrev-3479	1774	5	.	.	PUNCT
inlawrev-3479	1775	1	see	see	VERB
inlawrev-3479	1775	2	i	i	PRON
inlawrev-3479	1775	3	d.	d.	PROPN
inlawrev-3479	1775	4	at	at	ADP
inlawrev-3479	1775	5	26	26	NUM
inlawrev-3479	1775	6	-	-	SYM
inlawrev-3479	1775	7	27	27	NUM
inlawrev-3479	1775	8	.	.	PUNCT
inlawrev-3479	1776	1	596	596	NUM
inlawrev-3479	1776	2	.	.	PUNCT
inlawrev-3479	1777	1	see	see	VERB
inlawrev-3479	1777	2	i	i	PRON
inlawrev-3479	1777	3	d.	d.	PROPN
inlawrev-3479	1777	4	at	at	ADP
inlawrev-3479	1777	5	27	27	NUM
inlawrev-3479	1777	6	.	.	PUNCT
inlawrev-3479	1778	1	597	597	NUM
inlawrev-3479	1778	2	.	.	PUNCT
inlawrev-3479	1779	1	see	see	VERB
inlawrev-3479	1779	2	i	i	PRON
inlawrev-3479	1779	3	d.	d.	PROPN
inlawrev-3479	1779	4	598	598	NUM
inlawrev-3479	1779	5	.	.	PUNCT
inlawrev-3479	1780	1	see	see	VERB
inlawrev-3479	1780	2	i	i	PRON
inlawrev-3479	1780	3	d.	d.	PROPN
inlawrev-3479	1780	4	1	1	NUM
inlawrev-3479	1780	5	056	056	NUM
inlawrev-3479	1780	6	indiana	indiana	PROPN
inlawrev-3479	1780	7	law	law	PROPN
inlawrev-3479	1780	8	review	review	NOUN
inlawrev-3479	1781	1	[	[	X
inlawrev-3479	1781	2	vol	vol	NOUN
inlawrev-3479	1781	3	.	.	PUNCT
inlawrev-3479	1782	1	34	34	NUM
inlawrev-3479	1782	2	:	:	SYM
inlawrev-3479	1782	3	1	1	NUM
inlawrev-3479	1782	4	003	003	NUM
inlawrev-3479	1782	5	d.	d.	PROPN
inlawrev-3479	1782	6	indiana	indiana	PROPN
inlawrev-3479	1782	7	adjusted	adjust	VERB
inlawrev-3479	1782	8	gross	gross	ADJ
inlawrev-3479	1782	9	income	income	NOUN
inlawrev-3479	1782	10	tax	tax	PROPN
inlawrev-3479	1782	11	i.	i.	PROPN
inlawrev-3479	1782	12	wabash	wabash	PROPN
inlawrev-3479	1782	13	,	,	PUNCT
inlawrev-3479	1782	14	inc	inc	PROPN
inlawrev-3479	1782	15	.	.	PROPN
inlawrev-3479	1783	1	v.	v.	PROPN
inlawrev-3479	1783	2	department	department	PROPN
inlawrev-3479	1783	3	of	of	ADP
inlawrev-3479	1783	4	state	state	PROPN
inlawrev-3479	1783	5	revenue.599	revenue.599	PROPN
inlawrev-3479	1783	6	—	—	PUNCT
inlawrev-3479	1783	7	wabash	wabash	PROPN
inlawrev-3479	1783	8	,	,	PUNCT
inlawrev-3479	1783	9	inc	inc	PROPN
inlawrev-3479	1783	10	.	.	PROPN
inlawrev-3479	1784	1	(	(	PUNCT
inlawrev-3479	1784	2	taxpayer	taxpayer	NOUN
inlawrev-3479	1784	3	)	)	PUNCT
inlawrev-3479	1784	4	,	,	PUNCT
inlawrev-3479	1784	5	a	a	DET
inlawrev-3479	1784	6	manufacturing	manufacturing	NOUN
inlawrev-3479	1784	7	corporation	corporation	NOUN
inlawrev-3479	1784	8	,	,	PUNCT
inlawrev-3479	1784	9	appealed	appeal	VERB
inlawrev-3479	1784	10	from	from	ADP
inlawrev-3479	1784	11	a	a	DET
inlawrev-3479	1784	12	final	final	ADJ
inlawrev-3479	1784	13	determination	determination	NOUN
inlawrev-3479	1784	14	of	of	ADP
inlawrev-3479	1784	15	the	the	DET
inlawrev-3479	1784	16	idsr	idsr	NOUN
inlawrev-3479	1784	17	finding	find	VERB
inlawrev-3479	1784	18	that	that	SCONJ
inlawrev-3479	1784	19	it	it	PRON
inlawrev-3479	1784	20	erroneously	erroneously	ADV
inlawrev-3479	1784	21	included	include	VERB
inlawrev-3479	1784	22	the	the	DET
inlawrev-3479	1784	23	taxpayer	taxpayer	NOUN
inlawrev-3479	1784	24	's	's	PART
inlawrev-3479	1784	25	parent	parent	NOUN
inlawrev-3479	1784	26	company	company	NOUN
inlawrev-3479	1784	27	,	,	PUNCT
inlawrev-3479	1784	28	kearney	kearney	PROPN
inlawrev-3479	1784	29	-	-	PUNCT
inlawrev-3479	1784	30	national	national	PROPN
inlawrev-3479	1784	31	inc	inc	PROPN
inlawrev-3479	1784	32	.	.	PROPN
inlawrev-3479	1785	1	(	(	PUNCT
inlawrev-3479	1785	2	kn	kn	PROPN
inlawrev-3479	1785	3	)	)	PUNCT
inlawrev-3479	1785	4	,	,	PUNCT
inlawrev-3479	1785	5	on	on	ADP
inlawrev-3479	1785	6	the	the	DET
inlawrev-3479	1785	7	taxpayer	taxpayer	NOUN
inlawrev-3479	1785	8	's	's	PART
inlawrev-3479	1785	9	consolidated	consolidated	ADJ
inlawrev-3479	1785	10	tax	tax	NOUN
inlawrev-3479	1785	11	return	return	NOUN
inlawrev-3479	1785	12	.	.	PUNCT
inlawrev-3479	1786	1	600	600	NUM
inlawrev-3479	1786	2	additionally	additionally	ADV
inlawrev-3479	1786	3	,	,	PUNCT
inlawrev-3479	1786	4	the	the	DET
inlawrev-3479	1786	5	idsr	idsr	NOUN
inlawrev-3479	1786	6	raised	raise	VERB
inlawrev-3479	1786	7	the	the	DET
inlawrev-3479	1786	8	issue	issue	NOUN
inlawrev-3479	1786	9	of	of	ADP
inlawrev-3479	1786	10	whether	whether	SCONJ
inlawrev-3479	1786	11	the	the	DET
inlawrev-3479	1786	12	apportionment	apportionment	ADJ
inlawrev-3479	1786	13	method	method	NOUN
inlawrev-3479	1786	14	used	use	VERB
inlawrev-3479	1786	15	by	by	ADP
inlawrev-3479	1786	16	the	the	DET
inlawrev-3479	1786	17	taxpayer	taxpayer	NOUN
inlawrev-3479	1786	18	to	to	PART
inlawrev-3479	1786	19	calculate	calculate	VERB
inlawrev-3479	1786	20	its	its	PRON
inlawrev-3479	1786	21	taxes	taxis	NOUN
inlawrev-3479	1786	22	was	be	AUX
inlawrev-3479	1786	23	correct.601	correct.601	ADV
inlawrev-3479	1786	24	the	the	DET
inlawrev-3479	1786	25	tax	tax	NOUN
inlawrev-3479	1786	26	court	court	NOUN
inlawrev-3479	1786	27	found	find	VERB
inlawrev-3479	1786	28	in	in	ADP
inlawrev-3479	1786	29	favor	favor	NOUN
inlawrev-3479	1786	30	ofthe	ofthe	NOUN
inlawrev-3479	1786	31	taxpayer	taxpayer	NOUN
inlawrev-3479	1786	32	on	on	ADP
inlawrev-3479	1786	33	both	both	DET
inlawrev-3479	1786	34	issues	issue	NOUN
inlawrev-3479	1786	35	.	.	PUNCT
inlawrev-3479	1787	1	602	602	NUM
inlawrev-3479	1787	2	the	the	DET
inlawrev-3479	1787	3	tax	tax	NOUN
inlawrev-3479	1787	4	court	court	NOUN
inlawrev-3479	1787	5	found	find	VERB
inlawrev-3479	1787	6	that	that	SCONJ
inlawrev-3479	1787	7	the	the	DET
inlawrev-3479	1787	8	taxpayer	taxpayer	NOUN
inlawrev-3479	1787	9	is	be	AUX
inlawrev-3479	1787	10	a	a	DET
inlawrev-3479	1787	11	wholly	wholly	ADV
inlawrev-3479	1787	12	-	-	PUNCT
inlawrev-3479	1787	13	owned	own	VERB
inlawrev-3479	1787	14	subsidiary	subsidiary	NOUN
inlawrev-3479	1787	15	of	of	ADP
inlawrev-3479	1787	16	kearney	kearney	PROPN
inlawrev-3479	1787	17	-	-	PUNCT
inlawrev-3479	1787	18	national	national	PROPN
inlawrev-3479	1787	19	holdings	holding	NOUN
inlawrev-3479	1787	20	ii	ii	PROPN
inlawrev-3479	1787	21	(	(	PUNCT
inlawrev-3479	1787	22	knh	knh	PROPN
inlawrev-3479	1787	23	ii	ii	PROPN
inlawrev-3479	1787	24	)	)	PUNCT
inlawrev-3479	1787	25	,	,	PUNCT
inlawrev-3479	1787	26	a	a	DET
inlawrev-3479	1787	27	delaware	delaware	PROPN
inlawrev-3479	1787	28	corporation	corporation	NOUN
inlawrev-3479	1787	29	doing	do	VERB
inlawrev-3479	1787	30	business	business	NOUN
inlawrev-3479	1787	31	in	in	ADP
inlawrev-3479	1787	32	indiana	indiana	PROPN
inlawrev-3479	1787	33	.	.	PUNCT
inlawrev-3479	1788	1	603	603	NUM
inlawrev-3479	1788	2	knh	knh	PROPN
inlawrev-3479	1788	3	ii	ii	PROPN
inlawrev-3479	1788	4	is	be	AUX
inlawrev-3479	1788	5	likewise	likewise	ADV
inlawrev-3479	1788	6	a	a	DET
inlawrev-3479	1788	7	wholly	wholly	ADV
inlawrev-3479	1788	8	-	-	PUNCT
inlawrev-3479	1788	9	owned	own	VERB
inlawrev-3479	1788	10	subsidiary	subsidiary	NOUN
inlawrev-3479	1788	11	of	of	ADP
inlawrev-3479	1788	12	kearneynational	kearneynational	ADJ
inlawrev-3479	1788	13	holdings	holding	NOUN
inlawrev-3479	1788	14	(	(	PUNCT
inlawrev-3479	1788	15	knh	knh	PROPN
inlawrev-3479	1788	16	)	)	PUNCT
inlawrev-3479	1788	17	,	,	PUNCT
inlawrev-3479	1788	18	a	a	DET
inlawrev-3479	1788	19	delaware	delaware	PROPN
inlawrev-3479	1788	20	holding	hold	VERB
inlawrev-3479	1788	21	company	company	NOUN
inlawrev-3479	1788	22	of	of	ADP
inlawrev-3479	1788	23	kn	kn	PROPN
inlawrev-3479	1788	24	that	that	PRON
inlawrev-3479	1788	25	lacked	lack	VERB
inlawrev-3479	1788	26	indiana	indiana	PROPN
inlawrev-3479	1788	27	connections	connection	NOUN
inlawrev-3479	1788	28	.	.	PUNCT
inlawrev-3479	1789	1	both	both	DET
inlawrev-3479	1789	2	companies	company	NOUN
inlawrev-3479	1789	3	were	be	AUX
inlawrev-3479	1789	4	housed	house	VERB
inlawrev-3479	1789	5	underthe	underthe	DET
inlawrev-3479	1789	6	corporate	corporate	ADJ
inlawrev-3479	1789	7	umbrella	umbrella	NOUN
inlawrev-3479	1789	8	of	of	ADP
inlawrev-3479	1789	9	kn	kn	PROPN
inlawrev-3479	1789	10	,	,	PUNCT
inlawrev-3479	1789	11	which	which	PRON
inlawrev-3479	1789	12	was	be	AUX
inlawrev-3479	1789	13	headquartered	headquarter	VERB
inlawrev-3479	1789	14	in	in	ADP
inlawrev-3479	1789	15	new	new	PROPN
inlawrev-3479	1789	16	york	york	PROPN
inlawrev-3479	1789	17	.	.	PUNCT
inlawrev-3479	1790	1	kn	kn	PROPN
inlawrev-3479	1790	2	considered	consider	VERB
inlawrev-3479	1790	3	the	the	DET
inlawrev-3479	1790	4	acquisition	acquisition	NOUN
inlawrev-3479	1790	5	of	of	ADP
inlawrev-3479	1790	6	the	the	DET
inlawrev-3479	1790	7	coto	coto	PROPN
inlawrev-3479	1790	8	corporation	corporation	PROPN
inlawrev-3479	1790	9	(	(	PUNCT
inlawrev-3479	1790	10	goto	goto	NOUN
inlawrev-3479	1790	11	)	)	PUNCT
inlawrev-3479	1790	12	,	,	PUNCT
inlawrev-3479	1790	13	and	and	CCONJ
inlawrev-3479	1790	14	after	after	ADP
inlawrev-3479	1790	15	completing	complete	VERB
inlawrev-3479	1790	16	an	an	DET
inlawrev-3479	1790	17	acquisition	acquisition	NOUN
inlawrev-3479	1790	18	study	study	NOUN
inlawrev-3479	1790	19	to	to	PART
inlawrev-3479	1790	20	examine	examine	VERB
inlawrev-3479	1790	21	the	the	DET
inlawrev-3479	1790	22	benefits	benefit	NOUN
inlawrev-3479	1790	23	that	that	PRON
inlawrev-3479	1790	24	coto	coto	PROPN
inlawrev-3479	1790	25	could	could	AUX
inlawrev-3479	1790	26	bring	bring	VERB
inlawrev-3479	1790	27	to	to	ADP
inlawrev-3479	1790	28	kn	kn	PROPN
inlawrev-3479	1790	29	,	,	PUNCT
inlawrev-3479	1790	30	kn	kn	PROPN
inlawrev-3479	1790	31	acquired	acquire	VERB
inlawrev-3479	1790	32	coto	coto	PROPN
inlawrev-3479	1790	33	.	.	PUNCT
inlawrev-3479	1791	1	after	after	ADP
inlawrev-3479	1791	2	the	the	DET
inlawrev-3479	1791	3	merger	merger	NOUN
inlawrev-3479	1791	4	,	,	PUNCT
inlawrev-3479	1791	5	all	all	DET
inlawrev-3479	1791	6	ofthe	ofthe	ADJ
inlawrev-3479	1791	7	taxpayer	taxpayer	NOUN
inlawrev-3479	1791	8	's	's	PART
inlawrev-3479	1791	9	operations	operation	NOUN
inlawrev-3479	1791	10	moved	move	VERB
inlawrev-3479	1791	11	to	to	ADP
inlawrev-3479	1791	12	coto	coto	PROPN
inlawrev-3479	1791	13	's	's	PART
inlawrev-3479	1791	14	plant	plant	NOUN
inlawrev-3479	1791	15	located	locate	VERB
inlawrev-3479	1791	16	in	in	ADP
inlawrev-3479	1791	17	rhode	rhode	PROPN
inlawrev-3479	1791	18	island	island	NOUN
inlawrev-3479	1791	19	.	.	PUNCT
inlawrev-3479	1792	1	thereafter	thereafter	ADV
inlawrev-3479	1792	2	,	,	PUNCT
inlawrev-3479	1792	3	the	the	DET
inlawrev-3479	1792	4	taxpayer	taxpayer	NOUN
inlawrev-3479	1792	5	filed	file	VERB
inlawrev-3479	1792	6	its	its	PRON
inlawrev-3479	1792	7	indiana	indiana	NOUN
inlawrev-3479	1792	8	adjusted	adjust	VERB
inlawrev-3479	1792	9	gross	gross	ADJ
inlawrev-3479	1792	10	income	income	NOUN
inlawrev-3479	1792	11	and	and	CCONJ
inlawrev-3479	1792	12	its	its	PRON
inlawrev-3479	1792	13	supplemental	supplemental	ADJ
inlawrev-3479	1792	14	net	net	ADJ
inlawrev-3479	1792	15	income	income	NOUN
inlawrev-3479	1792	16	tax	tax	NOUN
inlawrev-3479	1792	17	returns	return	NOUN
inlawrev-3479	1792	18	as	as	ADP
inlawrev-3479	1792	19	a	a	DET
inlawrev-3479	1792	20	consolidated	consolidated	ADJ
inlawrev-3479	1792	21	return	return	NOUN
inlawrev-3479	1792	22	,	,	PUNCT
inlawrev-3479	1792	23	listing	list	VERB
inlawrev-3479	1792	24	the	the	DET
inlawrev-3479	1792	25	taxpayer	taxpayer	NOUN
inlawrev-3479	1792	26	,	,	PUNCT
inlawrev-3479	1792	27	knh	knh	PROPN
inlawrev-3479	1792	28	ii	ii	PROPN
inlawrev-3479	1792	29	,	,	PUNCT
inlawrev-3479	1792	30	knh	knh	PROPN
inlawrev-3479	1792	31	and	and	CCONJ
inlawrev-3479	1792	32	kn	kn	PROPN
inlawrev-3479	1792	33	as	as	ADP
inlawrev-3479	1792	34	corporations	corporation	NOUN
inlawrev-3479	1792	35	.	.	PUNCT
inlawrev-3479	1793	1	the	the	DET
inlawrev-3479	1793	2	idsr	idsr	NOUN
inlawrev-3479	1793	3	determined	determine	VERB
inlawrev-3479	1793	4	that	that	SCONJ
inlawrev-3479	1793	5	kn	kn	PROPN
inlawrev-3479	1793	6	was	be	AUX
inlawrev-3479	1793	7	erroneously	erroneously	ADV
inlawrev-3479	1793	8	included	include	VERB
inlawrev-3479	1793	9	in	in	ADP
inlawrev-3479	1793	10	the	the	DET
inlawrev-3479	1793	11	taxpayer	taxpayer	NOUN
inlawrev-3479	1793	12	's	's	PART
inlawrev-3479	1793	13	tax	tax	NOUN
inlawrev-3479	1793	14	return	return	NOUN
inlawrev-3479	1793	15	.	.	PUNCT
inlawrev-3479	1794	1	604	604	NUM
inlawrev-3479	1794	2	the	the	DET
inlawrev-3479	1794	3	tax	tax	NOUN
inlawrev-3479	1794	4	court	court	NOUN
inlawrev-3479	1794	5	commenced	commence	VERB
inlawrev-3479	1794	6	its	its	PRON
inlawrev-3479	1794	7	discussion	discussion	NOUN
inlawrev-3479	1794	8	of	of	ADP
inlawrev-3479	1794	9	this	this	DET
inlawrev-3479	1794	10	case	case	NOUN
inlawrev-3479	1794	11	by	by	ADP
inlawrev-3479	1794	12	addressing	address	VERB
inlawrev-3479	1794	13	the	the	DET
inlawrev-3479	1794	14	inclusion	inclusion	NOUN
inlawrev-3479	1794	15	ofkn	ofkn	ADV
inlawrev-3479	1794	16	on	on	ADP
inlawrev-3479	1794	17	the	the	DET
inlawrev-3479	1794	18	taxpayer	taxpayer	NOUN
inlawrev-3479	1794	19	's	's	PART
inlawrev-3479	1794	20	return	return	NOUN
inlawrev-3479	1794	21	.	.	PUNCT
inlawrev-3479	1795	1	because	because	SCONJ
inlawrev-3479	1795	2	the	the	DET
inlawrev-3479	1795	3	tax	tax	NOUN
inlawrev-3479	1795	4	court	court	NOUN
inlawrev-3479	1795	5	found	find	VERB
inlawrev-3479	1795	6	that	that	SCONJ
inlawrev-3479	1795	7	kn	kn	PROPN
inlawrev-3479	1795	8	's	's	PART
inlawrev-3479	1795	9	activities	activity	NOUN
inlawrev-3479	1795	10	rose	rise	VERB
inlawrev-3479	1795	11	above	above	ADP
inlawrev-3479	1795	12	mere	mere	ADJ
inlawrev-3479	1795	13	solicitation	solicitation	NOUN
inlawrev-3479	1795	14	,	,	PUNCT
inlawrev-3479	1795	15	605	605	NUM
inlawrev-3479	1795	16	kn	kn	NOUN
inlawrev-3479	1795	17	did	do	VERB
inlawrev-3479	1795	18	business	business	NOUN
inlawrev-3479	1795	19	in	in	ADP
inlawrev-3479	1795	20	indiana,606	indiana,606	PROPN
inlawrev-3479	1795	21	kn	kn	PROPN
inlawrev-3479	1795	22	generated	generate	VERB
inlawrev-3479	1795	23	two	two	NUM
inlawrev-3479	1795	24	million	million	NUM
inlawrev-3479	1795	25	dollars	dollar	NOUN
inlawrev-3479	1795	26	worth	worth	ADJ
inlawrev-3479	1795	27	of	of	ADP
inlawrev-3479	1795	28	sales	sale	NOUN
inlawrev-3479	1795	29	attributable	attributable	ADJ
inlawrev-3479	1795	30	to	to	ADP
inlawrev-3479	1795	31	indiana	indiana	PROPN
inlawrev-3479	1795	32	,	,	PUNCT
inlawrev-3479	1795	33	and	and	CCONJ
inlawrev-3479	1795	34	kn	kn	PROPN
inlawrev-3479	1795	35	had	have	VERB
inlawrev-3479	1795	36	indiana	indiana	PROPN
inlawrev-3479	1795	37	-	-	PUNCT
inlawrev-3479	1795	38	sourced	source	VERB
inlawrev-3479	1795	39	income	income	NOUN
inlawrev-3479	1795	40	,	,	PUNCT
inlawrev-3479	1795	41	607	607	NUM
inlawrev-3479	1795	42	the	the	DET
inlawrev-3479	1795	43	tax	tax	NOUN
inlawrev-3479	1795	44	court	court	NOUN
inlawrev-3479	1795	45	concluded	conclude	VERB
inlawrev-3479	1795	46	that	that	SCONJ
inlawrev-3479	1795	47	kn	kn	PROPN
inlawrev-3479	1795	48	was	be	AUX
inlawrev-3479	1795	49	properly	properly	ADV
inlawrev-3479	1795	50	included	include	VERB
inlawrev-3479	1795	51	in	in	ADP
inlawrev-3479	1795	52	the	the	DET
inlawrev-3479	1795	53	taxpayer	taxpayer	NOUN
inlawrev-3479	1795	54	's	's	PART
inlawrev-3479	1795	55	return	return	NOUN
inlawrev-3479	1795	56	under	under	ADP
inlawrev-3479	1795	57	section	section	NOUN
inlawrev-3479	1795	58	6	6	NUM
inlawrev-3479	1795	59	-	-	SYM
inlawrev-3479	1795	60	3	3	NUM
inlawrev-3479	1795	61	-	-	PUNCT
inlawrev-3479	1795	62	4	4	NUM
inlawrev-3479	1795	63	-	-	SYM
inlawrev-3479	1795	64	14	14	NUM
inlawrev-3479	1795	65	ofthe	ofthe	PROPN
inlawrev-3479	1795	66	indiana	indiana	PROPN
inlawrev-3479	1795	67	code	code	PROPN
inlawrev-3479	1795	68	.	.	PUNCT
inlawrev-3479	1796	1	608	608	NUM
inlawrev-3479	1796	2	next	next	ADJ
inlawrev-3479	1796	3	,	,	PUNCT
inlawrev-3479	1796	4	the	the	DET
inlawrev-3479	1796	5	tax	tax	NOUN
inlawrev-3479	1796	6	court	court	NOUN
inlawrev-3479	1796	7	considered	consider	VERB
inlawrev-3479	1796	8	whether	whether	SCONJ
inlawrev-3479	1796	9	the	the	DET
inlawrev-3479	1796	10	apportionment	apportionment	ADJ
inlawrev-3479	1796	11	formula	formula	NOUN
inlawrev-3479	1796	12	used	use	VERB
inlawrev-3479	1796	13	by	by	ADP
inlawrev-3479	1796	14	the	the	DET
inlawrev-3479	1796	15	taxpayer	taxpayer	NOUN
inlawrev-3479	1796	16	to	to	PART
inlawrev-3479	1796	17	calculate	calculate	VERB
inlawrev-3479	1796	18	its	its	PRON
inlawrev-3479	1796	19	taxes	taxis	NOUN
inlawrev-3479	1796	20	was	be	AUX
inlawrev-3479	1796	21	correct	correct	ADJ
inlawrev-3479	1796	22	.	.	PUNCT
inlawrev-3479	1797	1	the	the	DET
inlawrev-3479	1797	2	tax	tax	NOUN
inlawrev-3479	1797	3	court	court	NOUN
inlawrev-3479	1797	4	found	find	VERB
inlawrev-3479	1797	5	that	that	SCONJ
inlawrev-3479	1797	6	because	because	SCONJ
inlawrev-3479	1797	7	the	the	DET
inlawrev-3479	1797	8	idsr	idsr	NOUN
inlawrev-3479	1797	9	raised	raise	VERB
inlawrev-3479	1797	10	this	this	DET
inlawrev-3479	1797	11	issue	issue	NOUN
inlawrev-3479	1797	12	,	,	PUNCT
inlawrev-3479	1797	13	it	it	PRON
inlawrev-3479	1797	14	had	have	VERB
inlawrev-3479	1797	15	the	the	DET
inlawrev-3479	1797	16	burden	burden	NOUN
inlawrev-3479	1797	17	of	of	ADP
inlawrev-3479	1797	18	proving	prove	VERB
inlawrev-3479	1797	19	that	that	SCONJ
inlawrev-3479	1797	20	the	the	DET
inlawrev-3479	1797	21	taxpayer	taxpayer	NOUN
inlawrev-3479	1797	22	's	's	PART
inlawrev-3479	1797	23	indiana	indiana	PROPN
inlawrev-3479	1797	24	income	income	NOUN
inlawrev-3479	1797	25	did	do	AUX
inlawrev-3479	1797	26	not	not	PART
inlawrev-3479	1797	27	fairly	fairly	ADV
inlawrev-3479	1797	28	reflect	reflect	VERB
inlawrev-3479	1797	29	indiana	indiana	PROPN
inlawrev-3479	1797	30	-	-	PUNCT
inlawrev-3479	1797	31	sourced	source	VERB
inlawrev-3479	1797	32	income	income	NOUN
inlawrev-3479	1797	33	.	.	PUNCT
inlawrev-3479	1798	1	609	609	NUM
inlawrev-3479	1798	2	as	as	ADP
inlawrev-3479	1798	3	background	background	NOUN
inlawrev-3479	1798	4	,	,	PUNCT
inlawrev-3479	1798	5	the	the	DET
inlawrev-3479	1798	6	tax	tax	NOUN
inlawrev-3479	1798	7	court	court	NOUN
inlawrev-3479	1798	8	explained	explain	VERB
inlawrev-3479	1798	9	that	that	SCONJ
inlawrev-3479	1798	10	in	in	ADP
inlawrev-3479	1798	11	section	section	NOUN
inlawrev-3479	1798	12	6	6	NUM
inlawrev-3479	1798	13	-	-	SYM
inlawrev-3479	1798	14	3	3	NUM
inlawrev-3479	1798	15	-	-	PUNCT
inlawrev-3479	1798	16	2	2	NUM
inlawrev-3479	1798	17	-	-	PUNCT
inlawrev-3479	1798	18	2(b	2(b	NUM
inlawrev-3479	1798	19	)	)	PUNCT
inlawrev-3479	1798	20	of	of	ADP
inlawrev-3479	1798	21	the	the	DET
inlawrev-3479	1798	22	indiana	indiana	PROPN
inlawrev-3479	1798	23	code	code	PROPN
inlawrev-3479	1798	24	,	,	PUNCT
inlawrev-3479	1798	25	the	the	DET
inlawrev-3479	1798	26	standard	standard	ADJ
inlawrev-3479	1798	27	apportionment	apportionment	ADJ
inlawrev-3479	1798	28	formula	formula	NOUN
inlawrev-3479	1798	29	multiplies	multiply	VERB
inlawrev-3479	1798	30	a	a	DET
inlawrev-3479	1798	31	company	company	NOUN
inlawrev-3479	1798	32	's	's	PART
inlawrev-3479	1798	33	business	business	NOUN
inlawrev-3479	1798	34	income	income	NOUN
inlawrev-3479	1798	35	by	by	ADP
inlawrev-3479	1798	36	the	the	DET
inlawrev-3479	1798	37	599	599	NUM
inlawrev-3479	1798	38	.	.	PUNCT
inlawrev-3479	1799	1	729	729	NUM
inlawrev-3479	1799	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1799	3	620	620	NUM
inlawrev-3479	1799	4	(	(	PUNCT
inlawrev-3479	1799	5	ind	ind	NOUN
inlawrev-3479	1799	6	.	.	PUNCT
inlawrev-3479	1800	1	tax	tax	PROPN
inlawrev-3479	1800	2	ct	ct	PROPN
inlawrev-3479	1800	3	.	.	PROPN
inlawrev-3479	1800	4	2000	2000	NUM
inlawrev-3479	1800	5	)	)	PUNCT
inlawrev-3479	1800	6	.	.	PUNCT
inlawrev-3479	1801	1	600	600	X
inlawrev-3479	1801	2	.	.	PUNCT
inlawrev-3479	1801	3	see	see	VERB
inlawrev-3479	1801	4	i	i	PRON
inlawrev-3479	1801	5	d.	d.	PROPN
inlawrev-3479	1801	6	at	at	ADP
inlawrev-3479	1801	7	621	621	NUM
inlawrev-3479	1801	8	.	.	PUNCT
inlawrev-3479	1802	1	601	601	X
inlawrev-3479	1802	2	.	.	PUNCT
inlawrev-3479	1802	3	see	see	VERB
inlawrev-3479	1802	4	i	i	PRON
inlawrev-3479	1802	5	d.	d.	PROPN
inlawrev-3479	1802	6	602	602	NUM
inlawrev-3479	1802	7	.	.	PUNCT
inlawrev-3479	1803	1	see	see	VERB
inlawrev-3479	1803	2	i	i	PRON
inlawrev-3479	1803	3	d.	d.	PROPN
inlawrev-3479	1803	4	603	603	NUM
inlawrev-3479	1803	5	.	.	PUNCT
inlawrev-3479	1804	1	see	see	VERB
inlawrev-3479	1804	2	i	i	PRON
inlawrev-3479	1804	3	d.	d.	PROPN
inlawrev-3479	1804	4	604	604	NUM
inlawrev-3479	1804	5	.	.	PUNCT
inlawrev-3479	1805	1	see	see	VERB
inlawrev-3479	1805	2	i	i	PRON
inlawrev-3479	1805	3	d.	d.	PROPN
inlawrev-3479	1805	4	at	at	ADP
inlawrev-3479	1805	5	621	621	NUM
inlawrev-3479	1805	6	-	-	SYM
inlawrev-3479	1805	7	22	22	NUM
inlawrev-3479	1805	8	.	.	PUNCT
inlawrev-3479	1806	1	605	605	NUM
inlawrev-3479	1806	2	.	.	PUNCT
inlawrev-3479	1807	1	see	see	VERB
inlawrev-3479	1807	2	15	15	NUM
inlawrev-3479	1807	3	u.s.c	u.s.c	ADJ
inlawrev-3479	1807	4	.	.	PUNCT
inlawrev-3479	1808	1	§	§	PROPN
inlawrev-3479	1808	2	§	§	PROPN
inlawrev-3479	1808	3	381	381	NUM
inlawrev-3479	1808	4	-	-	SYM
inlawrev-3479	1808	5	384	384	NUM
inlawrev-3479	1808	6	(	(	PUNCT
inlawrev-3479	1808	7	2000	2000	NUM
inlawrev-3479	1808	8	)	)	PUNCT
inlawrev-3479	1808	9	.	.	PUNCT
inlawrev-3479	1809	1	606	606	NUM
inlawrev-3479	1809	2	.	.	PUNCT
inlawrev-3479	1810	1	see	see	VERB
inlawrev-3479	1810	2	ind	ind	PROPN
inlawrev-3479	1810	3	.	.	PUNCT
inlawrev-3479	1811	1	admin	admin	PROPN
inlawrev-3479	1811	2	.	.	PUNCT
inlawrev-3479	1812	1	code	code	PROPN
inlawrev-3479	1812	2	tit	tit	PROPN
inlawrev-3479	1812	3	.	.	PUNCT
inlawrev-3479	1813	1	45	45	NUM
inlawrev-3479	1813	2	,	,	PUNCT
inlawrev-3479	1813	3	r.	r.	NOUN
inlawrev-3479	1813	4	3.1	3.1	NUM
inlawrev-3479	1813	5	-	-	SYM
inlawrev-3479	1813	6	1	1	NUM
inlawrev-3479	1813	7	-	-	NUM
inlawrev-3479	1813	8	38(7	38(7	NUM
inlawrev-3479	1813	9	)	)	PUNCT
inlawrev-3479	1813	10	(	(	PUNCT
inlawrev-3479	1813	11	2001	2001	NUM
inlawrev-3479	1813	12	)	)	PUNCT
inlawrev-3479	1813	13	.	.	PUNCT
inlawrev-3479	1814	1	607	607	NUM
inlawrev-3479	1814	2	.	.	PUNCT
inlawrev-3479	1815	1	see	see	VERB
inlawrev-3479	1815	2	ind	ind	PROPN
inlawrev-3479	1815	3	.	.	PUNCT
inlawrev-3479	1816	1	code	code	PROPN
inlawrev-3479	1816	2	§	§	PROPN
inlawrev-3479	1816	3	6	6	NUM
inlawrev-3479	1816	4	-	-	SYM
inlawrev-3479	1816	5	3	3	NUM
inlawrev-3479	1816	6	-	-	PUNCT
inlawrev-3479	1816	7	2	2	NUM
inlawrev-3479	1816	8	-	-	SYM
inlawrev-3479	1816	9	2	2	NUM
inlawrev-3479	1816	10	(	(	PUNCT
inlawrev-3479	1816	11	200	200	NUM
inlawrev-3479	1816	12	1	1	NUM
inlawrev-3479	1816	13	)	)	PUNCT
inlawrev-3479	1816	14	.	.	PUNCT
inlawrev-3479	1817	1	608	608	NUM
inlawrev-3479	1817	2	.	.	PUNCT
inlawrev-3479	1818	1	see	see	VERB
inlawrev-3479	1818	2	wabash	wabash	PROPN
inlawrev-3479	1818	3	,	,	PUNCT
inlawrev-3479	1818	4	inc	inc	PROPN
inlawrev-3479	1818	5	.	.	PROPN
inlawrev-3479	1818	6	,	,	PUNCT
inlawrev-3479	1818	7	729	729	NUM
inlawrev-3479	1818	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1818	9	at	at	ADP
inlawrev-3479	1818	10	624	624	NUM
inlawrev-3479	1818	11	;	;	PUNCT
inlawrev-3479	1818	12	see	see	VERB
inlawrev-3479	1818	13	also	also	ADV
inlawrev-3479	1818	14	ind	ind	PROPN
inlawrev-3479	1818	15	.	.	PUNCT
inlawrev-3479	1819	1	code	code	PROPN
inlawrev-3479	1819	2	§	§	PROPN
inlawrev-3479	1819	3	6	6	NUM
inlawrev-3479	1819	4	-	-	SYM
inlawrev-3479	1819	5	3	3	NUM
inlawrev-3479	1819	6	-	-	PUNCT
inlawrev-3479	1819	7	4	4	NUM
inlawrev-3479	1819	8	-	-	SYM
inlawrev-3479	1819	9	14	14	NUM
inlawrev-3479	1819	10	(	(	PUNCT
inlawrev-3479	1819	11	2000	2000	NUM
inlawrev-3479	1819	12	)	)	PUNCT
inlawrev-3479	1819	13	.	.	PUNCT
inlawrev-3479	1820	1	609	609	NUM
inlawrev-3479	1820	2	.	.	PUNCT
inlawrev-3479	1821	1	see	see	VERB
inlawrev-3479	1821	2	wabash	wabash	PROPN
inlawrev-3479	1821	3	,	,	PUNCT
inlawrev-3479	1821	4	inc	inc	PROPN
inlawrev-3479	1821	5	.	.	PROPN
inlawrev-3479	1821	6	,	,	PUNCT
inlawrev-3479	1821	7	729	729	NUM
inlawrev-3479	1821	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1821	9	at	at	ADP
inlawrev-3479	1821	10	624	624	NUM
inlawrev-3479	1821	11	.	.	PUNCT
inlawrev-3479	1822	1	2001	2001	NUM
inlawrev-3479	1822	2	]	]	PUNCT
inlawrev-3479	1822	3	taxation	taxation	NOUN
inlawrev-3479	1822	4	1057	1057	NUM
inlawrev-3479	1822	5	total	total	NOUN
inlawrev-3479	1822	6	of	of	ADP
inlawrev-3479	1822	7	its	its	PRON
inlawrev-3479	1822	8	property	property	NOUN
inlawrev-3479	1822	9	,	,	PUNCT
inlawrev-3479	1822	10	payroll	payroll	NOUN
inlawrev-3479	1822	11	and	and	CCONJ
inlawrev-3479	1822	12	sales	sale	NOUN
inlawrev-3479	1822	13	factors	factor	NOUN
inlawrev-3479	1822	14	divided	divide	VERB
inlawrev-3479	1822	15	by	by	ADP
inlawrev-3479	1822	16	three	three	NUM
inlawrev-3479	1822	17	to	to	PART
inlawrev-3479	1822	18	determine	determine	VERB
inlawrev-3479	1822	19	the	the	DET
inlawrev-3479	1822	20	tax	tax	NOUN
inlawrev-3479	1822	21	(	(	PUNCT
inlawrev-3479	1822	22	standard	standard	ADJ
inlawrev-3479	1822	23	formula	formula	NOUN
inlawrev-3479	1822	24	)	)	PUNCT
inlawrev-3479	1822	25	.	.	PUNCT
inlawrev-3479	1823	1	610	610	NUM
inlawrev-3479	1824	1	the	the	DET
inlawrev-3479	1824	2	tax	tax	NOUN
inlawrev-3479	1824	3	court	court	NOUN
inlawrev-3479	1824	4	found	find	VERB
inlawrev-3479	1824	5	that	that	SCONJ
inlawrev-3479	1824	6	if	if	SCONJ
inlawrev-3479	1824	7	the	the	DET
inlawrev-3479	1824	8	stated	state	VERB
inlawrev-3479	1824	9	method	method	NOUN
inlawrev-3479	1824	10	fails	fail	VERB
inlawrev-3479	1824	11	to	to	PART
inlawrev-3479	1824	12	fairly	fairly	ADV
inlawrev-3479	1824	13	represent	represent	VERB
inlawrev-3479	1824	14	indiana	indiana	PROPN
inlawrev-3479	1824	15	-	-	PUNCT
inlawrev-3479	1824	16	sourced	source	VERB
inlawrev-3479	1824	17	income	income	NOUN
inlawrev-3479	1824	18	,	,	PUNCT
inlawrev-3479	1824	19	the	the	DET
inlawrev-3479	1824	20	regulations	regulation	NOUN
inlawrev-3479	1824	21	also	also	ADV
inlawrev-3479	1824	22	authorize	authorize	VERB
inlawrev-3479	1824	23	the	the	DET
inlawrev-3479	1824	24	idsr	idsr	NOUN
inlawrev-3479	1824	25	or	or	CCONJ
inlawrev-3479	1824	26	a	a	DET
inlawrev-3479	1824	27	taxpayer	taxpayer	NOUN
inlawrev-3479	1824	28	(	(	PUNCT
inlawrev-3479	1824	29	upon	upon	SCONJ
inlawrev-3479	1824	30	obtaining	obtain	VERB
inlawrev-3479	1824	31	a	a	DET
inlawrev-3479	1824	32	ruling	ruling	NOUN
inlawrev-3479	1824	33	from	from	ADP
inlawrev-3479	1824	34	the	the	DET
inlawrev-3479	1824	35	idsr	idsr	NOUN
inlawrev-3479	1824	36	)	)	PUNCT
inlawrev-3479	1824	37	to	to	PART
inlawrev-3479	1824	38	use	use	VERB
inlawrev-3479	1824	39	another	another	DET
inlawrev-3479	1824	40	method	method	NOUN
inlawrev-3479	1824	41	that	that	PRON
inlawrev-3479	1824	42	produces	produce	VERB
inlawrev-3479	1824	43	a	a	DET
inlawrev-3479	1824	44	more	more	ADV
inlawrev-3479	1824	45	equitable	equitable	ADJ
inlawrev-3479	1824	46	allocation	allocation	NOUN
inlawrev-3479	1824	47	and	and	CCONJ
inlawrev-3479	1824	48	apportionment	apportionment	NOUN
inlawrev-3479	1824	49	of	of	ADP
inlawrev-3479	1824	50	a	a	DET
inlawrev-3479	1824	51	taxpayer	taxpayer	NOUN
inlawrev-3479	1824	52	's	's	PART
inlawrev-3479	1824	53	income	income	NOUN
inlawrev-3479	1824	54	.	.	PUNCT
inlawrev-3479	1825	1	611	611	NUM
inlawrev-3479	1825	2	the	the	DET
inlawrev-3479	1825	3	tax	tax	NOUN
inlawrev-3479	1825	4	court	court	NOUN
inlawrev-3479	1825	5	observed	observe	VERB
inlawrev-3479	1825	6	that	that	SCONJ
inlawrev-3479	1825	7	previous	previous	ADJ
inlawrev-3479	1825	8	rulings	ruling	NOUN
inlawrev-3479	1825	9	of	of	ADP
inlawrev-3479	1825	10	the	the	DET
inlawrev-3479	1825	11	united	united	PROPN
inlawrev-3479	1825	12	states	states	PROPN
inlawrev-3479	1825	13	supreme	supreme	PROPN
inlawrev-3479	1825	14	court	court	PROPN
inlawrev-3479	1825	15	,	,	PUNCT
inlawrev-3479	1825	16	the	the	DET
inlawrev-3479	1825	17	idsr	idsr	NOUN
inlawrev-3479	1825	18	and	and	CCONJ
inlawrev-3479	1825	19	the	the	DET
inlawrev-3479	1825	20	tax	tax	NOUN
inlawrev-3479	1825	21	court	court	NOUN
inlawrev-3479	1825	22	have	have	AUX
inlawrev-3479	1825	23	recognized	recognize	VERB
inlawrev-3479	1825	24	that	that	SCONJ
inlawrev-3479	1825	25	the	the	DET
inlawrev-3479	1825	26	standard	standard	ADJ
inlawrev-3479	1825	27	method	method	NOUN
inlawrev-3479	1825	28	is	be	AUX
inlawrev-3479	1825	29	the	the	DET
inlawrev-3479	1825	30	method	method	NOUN
inlawrev-3479	1825	31	often	often	ADV
inlawrev-3479	1825	32	used	use	VERB
inlawrev-3479	1825	33	by	by	ADP
inlawrev-3479	1825	34	related	related	ADJ
inlawrev-3479	1825	35	corporations	corporation	NOUN
inlawrev-3479	1825	36	to	to	PART
inlawrev-3479	1825	37	compute	compute	VERB
inlawrev-3479	1825	38	their	their	PRON
inlawrev-3479	1825	39	state	state	NOUN
inlawrev-3479	1825	40	income	income	NOUN
inlawrev-3479	1825	41	taxes.612	taxes.612	NOUN
inlawrev-3479	1825	42	for	for	ADP
inlawrev-3479	1825	43	example	example	NOUN
inlawrev-3479	1825	44	,	,	PUNCT
inlawrev-3479	1825	45	in	in	ADP
inlawrev-3479	1825	46	container	container	PROPN
inlawrev-3479	1825	47	corp	corp	PROPN
inlawrev-3479	1825	48	.	.	PROPN
inlawrev-3479	1825	49	ofamerica	ofamerica	PROPN
inlawrev-3479	1825	50	v.	v.	ADP
inlawrev-3479	1825	51	franchise	franchise	PROPN
inlawrev-3479	1825	52	tax	tax	PROPN
inlawrev-3479	1825	53	board	board	NOUN
inlawrev-3479	1825	54	,	,	PUNCT
inlawrev-3479	1825	55	612	612	NUM
inlawrev-3479	1825	56	the	the	DET
inlawrev-3479	1825	57	united	united	PROPN
inlawrev-3479	1825	58	states	states	PROPN
inlawrev-3479	1825	59	supreme	supreme	PROPN
inlawrev-3479	1825	60	court	court	PROPN
inlawrev-3479	1825	61	"	"	PUNCT
inlawrev-3479	1825	62	not	not	PART
inlawrev-3479	1825	63	only	only	ADV
inlawrev-3479	1825	64	affirmed	affirm	VERB
inlawrev-3479	1825	65	the	the	DET
inlawrev-3479	1825	66	standard	standard	ADJ
inlawrev-3479	1825	67	formula	formula	NOUN
inlawrev-3479	1825	68	but	but	CCONJ
inlawrev-3479	1825	69	also	also	ADV
inlawrev-3479	1825	70	stated	state	VERB
inlawrev-3479	1825	71	that	that	SCONJ
inlawrev-3479	1825	72	it	it	PRON
inlawrev-3479	1825	73	has	have	AUX
inlawrev-3479	1825	74	become	become	VERB
inlawrev-3479	1825	75	a	a	DET
inlawrev-3479	1825	76	benchmark	benchmark	NOUN
inlawrev-3479	1825	77	against	against	ADP
inlawrev-3479	1825	78	which	which	PRON
inlawrev-3479	1825	79	other	other	ADJ
inlawrev-3479	1825	80	apportionment	apportionment	NOUN
inlawrev-3479	1825	81	formulas	formula	NOUN
inlawrev-3479	1825	82	are	be	AUX
inlawrev-3479	1825	83	judged	judge	VERB
inlawrev-3479	1825	84	.	.	PUNCT
inlawrev-3479	1825	85	"	"	PUNCT
inlawrev-3479	1826	1	614	614	NUM
inlawrev-3479	1826	2	the	the	DET
inlawrev-3479	1826	3	supreme	supreme	PROPN
inlawrev-3479	1826	4	court	court	PROPN
inlawrev-3479	1826	5	further	far	ADV
inlawrev-3479	1826	6	found	find	VERB
inlawrev-3479	1826	7	that	that	SCONJ
inlawrev-3479	1826	8	"	"	PUNCT
inlawrev-3479	1826	9	the	the	DET
inlawrev-3479	1826	10	standard	standard	ADJ
inlawrev-3479	1826	11	formula	formula	NOUN
inlawrev-3479	1826	12	gained	gain	VERB
inlawrev-3479	1826	13	wide	wide	ADJ
inlawrev-3479	1826	14	approval	approval	NOUN
inlawrev-3479	1826	15	because	because	SCONJ
inlawrev-3479	1826	16	the	the	DET
inlawrev-3479	1826	17	property	property	NOUN
inlawrev-3479	1826	18	,	,	PUNCT
inlawrev-3479	1826	19	payroll	payroll	NOUN
inlawrev-3479	1826	20	and	and	CCONJ
inlawrev-3479	1826	21	sales	sale	NOUN
inlawrev-3479	1826	22	factors	factor	NOUN
inlawrev-3479	1826	23	reflect	reflect	VERB
inlawrev-3479	1826	24	a	a	DET
inlawrev-3479	1826	25	large	large	ADJ
inlawrev-3479	1826	26	share	share	NOUN
inlawrev-3479	1826	27	ofthe	ofthe	NOUN
inlawrev-3479	1826	28	activities	activity	NOUN
inlawrev-3479	1826	29	by	by	ADP
inlawrev-3479	1826	30	which	which	DET
inlawrev-3479	1826	31	value	value	NOUN
inlawrev-3479	1826	32	is	be	AUX
inlawrev-3479	1826	33	generated	generate	VERB
inlawrev-3479	1826	34	.	.	PUNCT
inlawrev-3479	1826	35	"	"	PUNCT
inlawrev-3479	1827	1	615	615	NUM
inlawrev-3479	1827	2	therefore	therefore	ADV
inlawrev-3479	1827	3	,	,	PUNCT
inlawrev-3479	1827	4	the	the	DET
inlawrev-3479	1827	5	tax	tax	NOUN
inlawrev-3479	1827	6	court	court	NOUN
inlawrev-3479	1827	7	concluded	conclude	VERB
inlawrev-3479	1827	8	that	that	SCONJ
inlawrev-3479	1827	9	the	the	DET
inlawrev-3479	1827	10	standard	standard	ADJ
inlawrev-3479	1827	11	formula	formula	NOUN
inlawrev-3479	1827	12	could	could	AUX
inlawrev-3479	1827	13	be	be	AUX
inlawrev-3479	1827	14	used	use	VERB
inlawrev-3479	1827	15	unless	unless	SCONJ
inlawrev-3479	1827	16	the	the	DET
inlawrev-3479	1827	17	idsr	idsr	NOUN
inlawrev-3479	1827	18	proved	prove	VERB
inlawrev-3479	1827	19	that	that	SCONJ
inlawrev-3479	1827	20	the	the	DET
inlawrev-3479	1827	21	income	income	NOUN
inlawrev-3479	1827	22	attributed	attribute	VERB
inlawrev-3479	1827	23	to	to	ADP
inlawrev-3479	1827	24	indiana	indiana	PROPN
inlawrev-3479	1827	25	from	from	ADP
inlawrev-3479	1827	26	using	use	VERB
inlawrev-3479	1827	27	that	that	DET
inlawrev-3479	1827	28	formula	formula	NOUN
inlawrev-3479	1827	29	was	be	AUX
inlawrev-3479	1827	30	out	out	ADP
inlawrev-3479	1827	31	of	of	ADP
inlawrev-3479	1827	32	proportion	proportion	NOUN
inlawrev-3479	1827	33	to	to	ADP
inlawrev-3479	1827	34	the	the	DET
inlawrev-3479	1827	35	amount	amount	NOUN
inlawrev-3479	1827	36	of	of	ADP
inlawrev-3479	1827	37	business	business	NOUN
inlawrev-3479	1827	38	transacted	transact	VERB
inlawrev-3479	1827	39	in	in	ADP
inlawrev-3479	1827	40	indiana	indiana	PROPN
inlawrev-3479	1827	41	.	.	PUNCT
inlawrev-3479	1828	1	616	616	NUM
inlawrev-3479	1828	2	the	the	DET
inlawrev-3479	1828	3	tax	tax	NOUN
inlawrev-3479	1828	4	court	court	NOUN
inlawrev-3479	1828	5	observed	observe	VERB
inlawrev-3479	1828	6	that	that	SCONJ
inlawrev-3479	1828	7	the	the	DET
inlawrev-3479	1828	8	idsr	idsr	NOUN
inlawrev-3479	1828	9	has	have	AUX
inlawrev-3479	1828	10	acknowledged	acknowledge	VERB
inlawrev-3479	1828	11	that	that	SCONJ
inlawrev-3479	1828	12	the	the	DET
inlawrev-3479	1828	13	standard	standard	ADJ
inlawrev-3479	1828	14	formula	formula	NOUN
inlawrev-3479	1828	15	is	be	AUX
inlawrev-3479	1828	16	the	the	DET
inlawrev-3479	1828	17	most	most	ADV
inlawrev-3479	1828	18	accepted	accept	VERB
inlawrev-3479	1828	19	and	and	CCONJ
inlawrev-3479	1828	20	recognized	recognize	VERB
inlawrev-3479	1828	21	method	method	NOUN
inlawrev-3479	1828	22	ofcomputing	ofcompute	VERB
inlawrev-3479	1828	23	a	a	DET
inlawrev-3479	1828	24	company	company	NOUN
inlawrev-3479	1828	25	's	's	PART
inlawrev-3479	1828	26	taxes	taxis	NOUN
inlawrev-3479	1828	27	.	.	PUNCT
inlawrev-3479	1829	1	617	617	NUM
inlawrev-3479	1829	2	the	the	DET
inlawrev-3479	1829	3	tax	tax	NOUN
inlawrev-3479	1829	4	court	court	NOUN
inlawrev-3479	1829	5	reasoned	reason	VERB
inlawrev-3479	1829	6	that	that	SCONJ
inlawrev-3479	1829	7	it	it	PRON
inlawrev-3479	1829	8	should	should	AUX
inlawrev-3479	1829	9	give	give	VERB
inlawrev-3479	1829	10	great	great	ADJ
inlawrev-3479	1829	11	weight	weight	NOUN
inlawrev-3479	1829	12	to	to	ADP
inlawrev-3479	1829	13	the	the	DET
inlawrev-3479	1829	14	idsr	idsr	NOUN
inlawrev-3479	1829	15	's	's	PART
inlawrev-3479	1829	16	longstanding	longstanding	ADJ
inlawrev-3479	1829	17	interpretation	interpretation	NOUN
inlawrev-3479	1829	18	of	of	ADP
inlawrev-3479	1829	19	its	its	PRON
inlawrev-3479	1829	20	own	own	ADJ
inlawrev-3479	1829	21	regulation	regulation	NOUN
inlawrev-3479	1829	22	unless	unless	SCONJ
inlawrev-3479	1829	23	that	that	DET
inlawrev-3479	1829	24	interpretation	interpretation	NOUN
inlawrev-3479	1829	25	would	would	AUX
inlawrev-3479	1829	26	be	be	AUX
inlawrev-3479	1829	27	inconsistent	inconsistent	ADJ
inlawrev-3479	1829	28	with	with	ADP
inlawrev-3479	1829	29	the	the	DET
inlawrev-3479	1829	30	regulation	regulation	NOUN
inlawrev-3479	1829	31	itself	itself	PRON
inlawrev-3479	1829	32	.	.	PUNCT
inlawrev-3479	1830	1	618	618	NUM
inlawrev-3479	1830	2	the	the	DET
inlawrev-3479	1830	3	tax	tax	NOUN
inlawrev-3479	1830	4	court	court	NOUN
inlawrev-3479	1830	5	found	find	VERB
inlawrev-3479	1830	6	that	that	SCONJ
inlawrev-3479	1830	7	the	the	DET
inlawrev-3479	1830	8	idsr	idsr	NOUN
inlawrev-3479	1830	9	has	have	AUX
inlawrev-3479	1830	10	also	also	ADV
inlawrev-3479	1830	11	reiterated	reiterate	VERB
inlawrev-3479	1830	12	its	its	PRON
inlawrev-3479	1830	13	preference	preference	NOUN
inlawrev-3479	1830	14	for	for	ADP
inlawrev-3479	1830	15	the	the	DET
inlawrev-3479	1830	16	standard	standard	ADJ
inlawrev-3479	1830	17	method	method	NOUN
inlawrev-3479	1830	18	in	in	ADP
inlawrev-3479	1830	19	a	a	DET
inlawrev-3479	1830	20	series	series	NOUN
inlawrev-3479	1830	21	of	of	ADP
inlawrev-3479	1830	22	revenue	revenue	NOUN
inlawrev-3479	1830	23	rulings	ruling	NOUN
inlawrev-3479	1830	24	where	where	SCONJ
inlawrev-3479	1830	25	the	the	DET
inlawrev-3479	1830	26	taxpayer	taxpayer	NOUN
inlawrev-3479	1830	27	sought	seek	VERB
inlawrev-3479	1830	28	to	to	PART
inlawrev-3479	1830	29	use	use	VERB
inlawrev-3479	1830	30	the	the	DET
inlawrev-3479	1830	31	stacked	stack	VERB
inlawrev-3479	1830	32	method	method	NOUN
inlawrev-3479	1830	33	.	.	PUNCT
inlawrev-3479	1831	1	619	619	NUM
inlawrev-3479	1831	2	6	6	NUM
inlawrev-3479	1831	3	1	1	NUM
inlawrev-3479	1831	4	0	0	NUM
inlawrev-3479	1831	5	.	.	PUNCT
inlawrev-3479	1832	1	see	see	VERB
inlawrev-3479	1832	2	i	i	PRON
inlawrev-3479	1832	3	d.	d.	PROPN
inlawrev-3479	1832	4	at	at	ADP
inlawrev-3479	1832	5	625	625	NUM
inlawrev-3479	1832	6	;	;	PUNCT
inlawrev-3479	1832	7	see	see	VERB
inlawrev-3479	1832	8	also	also	ADV
inlawrev-3479	1832	9	ind	ind	PROPN
inlawrev-3479	1832	10	.	.	PUNCT
inlawrev-3479	1833	1	code	code	PROPN
inlawrev-3479	1833	2	§	§	PROPN
inlawrev-3479	1833	3	6	6	NUM
inlawrev-3479	1833	4	-	-	SYM
inlawrev-3479	1833	5	3	3	NUM
inlawrev-3479	1833	6	-	-	PUNCT
inlawrev-3479	1833	7	2	2	NUM
inlawrev-3479	1833	8	-	-	PUNCT
inlawrev-3479	1833	9	2(b	2(b	NUM
inlawrev-3479	1833	10	)	)	PUNCT
inlawrev-3479	1833	11	(	(	PUNCT
inlawrev-3479	1833	12	200	200	NUM
inlawrev-3479	1833	13	1	1	NUM
inlawrev-3479	1833	14	)	)	PUNCT
inlawrev-3479	1833	15	;	;	PUNCT
inlawrev-3479	1833	16	ind	ind	PROPN
inlawrev-3479	1833	17	.	.	PUNCT
inlawrev-3479	1834	1	admin	admin	PROPN
inlawrev-3479	1834	2	.	.	PUNCT
inlawrev-3479	1835	1	code	code	PROPN
inlawrev-3479	1835	2	,	,	PUNCT
inlawrev-3479	1835	3	tit	tit	NOUN
inlawrev-3479	1835	4	.	.	PROPN
inlawrev-3479	1835	5	45	45	NUM
inlawrev-3479	1835	6	,	,	PUNCT
inlawrev-3479	1835	7	r.	r.	NOUN
inlawrev-3479	1835	8	3	3	NUM
inlawrev-3479	1835	9	.	.	PUNCT
inlawrev-3479	1835	10	1	1	NUM
inlawrev-3479	1835	11	1	1	NUM
inlawrev-3479	1835	12	-	-	NUM
inlawrev-3479	1835	13	39(1988	39(1988	NUM
inlawrev-3479	1835	14	)	)	PUNCT
inlawrev-3479	1835	15	.	.	PUNCT
inlawrev-3479	1836	1	611	611	NUM
inlawrev-3479	1836	2	.	.	PUNCT
inlawrev-3479	1837	1	see	see	VERB
inlawrev-3479	1837	2	wabash	wabash	PROPN
inlawrev-3479	1837	3	,	,	PUNCT
inlawrev-3479	1837	4	inc	inc	PROPN
inlawrev-3479	1837	5	.	.	PROPN
inlawrev-3479	1837	6	,	,	PUNCT
inlawrev-3479	1837	7	729	729	NUM
inlawrev-3479	1837	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1837	9	at	at	ADP
inlawrev-3479	1837	10	625	625	NUM
inlawrev-3479	1837	11	.	.	PUNCT
inlawrev-3479	1838	1	612	612	NUM
inlawrev-3479	1838	2	.	.	PUNCT
inlawrev-3479	1839	1	see	see	VERB
inlawrev-3479	1839	2	i	i	PRON
inlawrev-3479	1839	3	d.	d.	PROPN
inlawrev-3479	1839	4	613	613	NUM
inlawrev-3479	1839	5	.	.	PUNCT
inlawrev-3479	1840	1	463	463	NUM
inlawrev-3479	1840	2	u.s	u.s	PROPN
inlawrev-3479	1840	3	.	.	PROPN
inlawrev-3479	1840	4	159(1983	159(1983	NUM
inlawrev-3479	1840	5	)	)	PUNCT
inlawrev-3479	1840	6	.	.	PUNCT
inlawrev-3479	1841	1	614	614	NUM
inlawrev-3479	1841	2	.	.	X
inlawrev-3479	1841	3	wabash	wabash	PROPN
inlawrev-3479	1841	4	,	,	PUNCT
inlawrev-3479	1841	5	inc	inc	PROPN
inlawrev-3479	1841	6	.	.	PROPN
inlawrev-3479	1841	7	,	,	PUNCT
inlawrev-3479	1841	8	729	729	NUM
inlawrev-3479	1841	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1841	10	at	at	ADP
inlawrev-3479	1841	11	625	625	NUM
inlawrev-3479	1841	12	.	.	PUNCT
inlawrev-3479	1842	1	615	615	NUM
inlawrev-3479	1842	2	.	.	PUNCT
inlawrev-3479	1843	1	i	i	PRON
inlawrev-3479	1843	2	d.	d.	PROPN
inlawrev-3479	1843	3	see	see	VERB
inlawrev-3479	1843	4	also	also	ADV
inlawrev-3479	1843	5	container	container	PROPN
inlawrev-3479	1843	6	corp	corp	PROPN
inlawrev-3479	1843	7	.	.	PROPN
inlawrev-3479	1843	8	ofam	ofam	PROPN
inlawrev-3479	1843	9	.	.	PUNCT
inlawrev-3479	1844	1	,	,	PUNCT
inlawrev-3479	1844	2	463	463	NUM
inlawrev-3479	1844	3	u.s	u.s	PROPN
inlawrev-3479	1844	4	.	.	PROPN
inlawrev-3479	1844	5	at	at	ADP
inlawrev-3479	1844	6	183	183	NUM
inlawrev-3479	1844	7	.	.	PUNCT
inlawrev-3479	1844	8	616	616	NUM
inlawrev-3479	1844	9	.	.	PUNCT
inlawrev-3479	1845	1	see	see	VERB
inlawrev-3479	1845	2	wabash	wabash	PROPN
inlawrev-3479	1845	3	,	,	PUNCT
inlawrev-3479	1845	4	inc	inc	PROPN
inlawrev-3479	1845	5	.	.	PROPN
inlawrev-3479	1845	6	,	,	PUNCT
inlawrev-3479	1845	7	729	729	NUM
inlawrev-3479	1845	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1845	9	at	at	ADP
inlawrev-3479	1845	10	626	626	NUM
inlawrev-3479	1845	11	.	.	PUNCT
inlawrev-3479	1846	1	617	617	NUM
inlawrev-3479	1846	2	.	.	PUNCT
inlawrev-3479	1847	1	see	see	VERB
inlawrev-3479	1847	2	i	i	PRON
inlawrev-3479	1847	3	d.	d.	PROPN
inlawrev-3479	1847	4	at	at	ADP
inlawrev-3479	1847	5	625	625	NUM
inlawrev-3479	1847	6	;	;	PUNCT
inlawrev-3479	1847	7	see	see	VERB
inlawrev-3479	1847	8	also	also	ADV
inlawrev-3479	1847	9	ind	ind	ADJ
inlawrev-3479	1847	10	.	.	PUNCT
inlawrev-3479	1848	1	admin	admin	PROPN
inlawrev-3479	1848	2	.	.	PUNCT
inlawrev-3479	1849	1	code	code	PROPN
inlawrev-3479	1849	2	,	,	PUNCT
inlawrev-3479	1849	3	tit	tit	NOUN
inlawrev-3479	1849	4	.	.	PROPN
inlawrev-3479	1849	5	45	45	NUM
inlawrev-3479	1849	6	,	,	PUNCT
inlawrev-3479	1849	7	r.	r.	NOUN
inlawrev-3479	1849	8	3.1	3.1	NUM
inlawrev-3479	1849	9	-	-	SYM
inlawrev-3479	1849	10	1	1	NUM
inlawrev-3479	1849	11	-	-	SYM
inlawrev-3479	1849	12	37,-45	37,-45	NUM
inlawrev-3479	1849	13	(	(	PUNCT
inlawrev-3479	1849	14	2001	2001	NUM
inlawrev-3479	1849	15	)	)	PUNCT
inlawrev-3479	1849	16	(	(	PUNCT
inlawrev-3479	1849	17	stating	state	VERB
inlawrev-3479	1849	18	that	that	SCONJ
inlawrev-3479	1849	19	the	the	DET
inlawrev-3479	1849	20	idsr	idsr	NOUN
inlawrev-3479	1849	21	will	will	AUX
inlawrev-3479	1849	22	depart	depart	VERB
inlawrev-3479	1849	23	from	from	ADP
inlawrev-3479	1849	24	the	the	DET
inlawrev-3479	1849	25	standard	standard	ADJ
inlawrev-3479	1849	26	formula	formula	NOUN
inlawrev-3479	1849	27	only	only	ADV
inlawrev-3479	1849	28	if	if	SCONJ
inlawrev-3479	1849	29	the	the	DET
inlawrev-3479	1849	30	use	use	NOUN
inlawrev-3479	1849	31	of	of	ADP
inlawrev-3479	1849	32	such	such	ADJ
inlawrev-3479	1849	33	formula	formula	NOUN
inlawrev-3479	1849	34	works	work	VERB
inlawrev-3479	1849	35	a	a	DET
inlawrev-3479	1849	36	hardship	hardship	NOUN
inlawrev-3479	1849	37	or	or	CCONJ
inlawrev-3479	1849	38	injustice	injustice	NOUN
inlawrev-3479	1849	39	upon	upon	SCONJ
inlawrev-3479	1849	40	the	the	DET
inlawrev-3479	1849	41	taxpayer	taxpayer	NOUN
inlawrev-3479	1849	42	,	,	PUNCT
inlawrev-3479	1849	43	results	result	VERB
inlawrev-3479	1849	44	in	in	ADP
inlawrev-3479	1849	45	an	an	DET
inlawrev-3479	1849	46	arbitrary	arbitrary	ADJ
inlawrev-3479	1849	47	division	division	NOUN
inlawrev-3479	1849	48	of	of	ADP
inlawrev-3479	1849	49	income	income	NOUN
inlawrev-3479	1849	50	,	,	PUNCT
inlawrev-3479	1849	51	or	or	CCONJ
inlawrev-3479	1849	52	in	in	ADP
inlawrev-3479	1849	53	other	other	ADJ
inlawrev-3479	1849	54	respects	respect	NOUN
inlawrev-3479	1849	55	does	do	AUX
inlawrev-3479	1849	56	not	not	PART
inlawrev-3479	1849	57	fairly	fairly	ADV
inlawrev-3479	1849	58	attribute	attribute	VERB
inlawrev-3479	1849	59	income	income	NOUN
inlawrev-3479	1849	60	to	to	ADP
inlawrev-3479	1849	61	indiana	indiana	PROPN
inlawrev-3479	1849	62	)	)	PUNCT
inlawrev-3479	1849	63	.	.	PUNCT
inlawrev-3479	1850	1	6	6	NUM
inlawrev-3479	1850	2	1	1	NUM
inlawrev-3479	1850	3	8	8	NUM
inlawrev-3479	1850	4	.	.	PUNCT
inlawrev-3479	1851	1	see	see	VERB
inlawrev-3479	1851	2	wabash	wabash	PROPN
inlawrev-3479	1851	3	,	,	PUNCT
inlawrev-3479	1851	4	inc	inc	PROPN
inlawrev-3479	1851	5	.	.	PROPN
inlawrev-3479	1851	6	,	,	PUNCT
inlawrev-3479	1851	7	729	729	NUM
inlawrev-3479	1851	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1851	9	at	at	ADP
inlawrev-3479	1851	10	626	626	NUM
inlawrev-3479	1851	11	.	.	PUNCT
inlawrev-3479	1852	1	619	619	NUM
inlawrev-3479	1852	2	.	.	PUNCT
inlawrev-3479	1853	1	see	see	VERB
inlawrev-3479	1853	2	i	i	PROPN
inlawrev-3479	1853	3	d	d	PROPN
inlawrev-3479	1853	4	;	;	PUNCT
inlawrev-3479	1853	5	see	see	VERB
inlawrev-3479	1853	6	also	also	ADV
inlawrev-3479	1853	7	rul	rul	PROPN
inlawrev-3479	1853	8	.	.	PUNCT
inlawrev-3479	1854	1	81	81	NUM
inlawrev-3479	1854	2	-	-	PUNCT
inlawrev-3479	1854	3	4381	4381	NUM
inlawrev-3479	1854	4	git	git	NOUN
inlawrev-3479	1854	5	(	(	PUNCT
inlawrev-3479	1854	6	may	may	PROPN
inlawrev-3479	1854	7	29	29	NUM
inlawrev-3479	1854	8	,	,	PUNCT
inlawrev-3479	1854	9	1981	1981	NUM
inlawrev-3479	1854	10	)	)	PUNCT
inlawrev-3479	1854	11	(	(	PUNCT
inlawrev-3479	1854	12	"	"	PUNCT
inlawrev-3479	1854	13	the	the	DET
inlawrev-3479	1854	14	indiana	indiana	PROPN
inlawrev-3479	1854	15	department	department	PROPN
inlawrev-3479	1854	16	of	of	ADP
inlawrev-3479	1854	17	revenue	revenue	NOUN
inlawrev-3479	1854	18	has	have	AUX
inlawrev-3479	1854	19	consistently	consistently	ADV
inlawrev-3479	1854	20	required	require	VERB
inlawrev-3479	1854	21	that	that	SCONJ
inlawrev-3479	1854	22	a	a	DET
inlawrev-3479	1854	23	consolidated	consolidated	ADJ
inlawrev-3479	1854	24	return	return	NOUN
inlawrev-3479	1854	25	use	use	VERB
inlawrev-3479	1854	26	a	a	DET
inlawrev-3479	1854	27	combined	combine	VERB
inlawrev-3479	1854	28	three	three	NUM
inlawrev-3479	1854	29	-	-	PUNCT
inlawrev-3479	1854	30	factor	factor	NOUN
inlawrev-3479	1854	31	apportionment	apportionment	NOUN
inlawrev-3479	1854	32	formula	formula	NOUN
inlawrev-3479	1854	33	as	as	ADP
inlawrev-3479	1854	34	the	the	DET
inlawrev-3479	1854	35	fairest	fair	ADJ
inlawrev-3479	1854	36	method	method	NOUN
inlawrev-3479	1854	37	of	of	ADP
inlawrev-3479	1854	38	reflecting	reflect	VERB
inlawrev-3479	1854	39	the	the	DET
inlawrev-3479	1854	40	income	income	NOUN
inlawrev-3479	1854	41	derived	derive	VERB
inlawrev-3479	1854	42	from	from	ADP
inlawrev-3479	1854	43	indiana	indiana	PROPN
inlawrev-3479	1854	44	sources	source	NOUN
inlawrev-3479	1854	45	.	.	PUNCT
inlawrev-3479	1854	46	"	"	PUNCT
inlawrev-3479	1854	47	)	)	PUNCT
inlawrev-3479	1854	48	;	;	PUNCT
inlawrev-3479	1855	1	rul	rul	NOUN
inlawrev-3479	1855	2	.	.	PUNCT
inlawrev-3479	1856	1	84	84	NUM
inlawrev-3479	1856	2	-	-	SYM
inlawrev-3479	1856	3	6943	6943	NUM
inlawrev-3479	1856	4	itc	itc	PROPN
inlawrev-3479	1856	5	(	(	PUNCT
inlawrev-3479	1856	6	october	october	PROPN
inlawrev-3479	1856	7	3	3	NUM
inlawrev-3479	1856	8	,	,	PUNCT
inlawrev-3479	1856	9	1	1	NUM
inlawrev-3479	1856	10	986	986	NUM
inlawrev-3479	1856	11	)	)	PUNCT
inlawrev-3479	1856	12	(	(	PUNCT
inlawrev-3479	1856	13	"	"	PUNCT
inlawrev-3479	1856	14	the	the	DET
inlawrev-3479	1856	15	basic	basic	ADJ
inlawrev-3479	1856	16	premise	premise	NOUN
inlawrev-3479	1856	17	behind	behind	ADP
inlawrev-3479	1856	18	a	a	DET
inlawrev-3479	1856	19	consolidated	consolidated	ADJ
inlawrev-3479	1856	20	income	income	NOUN
inlawrev-3479	1856	21	tax	tax	NOUN
inlawrev-3479	1856	22	return	return	NOUN
inlawrev-3479	1856	23	is	be	AUX
inlawrev-3479	1856	24	that	that	SCONJ
inlawrev-3479	1856	25	the	the	DET
inlawrev-3479	1856	26	group	group	NOUN
inlawrev-3479	1856	27	is	be	AUX
inlawrev-3479	1856	28	treated	treat	VERB
inlawrev-3479	1856	29	as	as	ADP
inlawrev-3479	1856	30	a	a	DET
inlawrev-3479	1856	31	single	single	ADJ
inlawrev-3479	1856	32	corporation	corporation	NOUN
inlawrev-3479	1856	33	....	....	PUNCT
inlawrev-3479	1857	1	[	[	X
inlawrev-3479	1857	2	a	a	X
inlawrev-3479	1857	3	]	]	PUNCT
inlawrev-3479	1857	4	combined	combined	ADJ
inlawrev-3479	1857	5	three	three	NUM
inlawrev-3479	1857	6	-	-	PUNCT
inlawrev-3479	1857	7	factor	factor	NOUN
inlawrev-3479	1857	8	formula	formula	NOUN
inlawrev-3479	1857	9	is	be	AUX
inlawrev-3479	1857	10	employed	employ	VERB
inlawrev-3479	1857	11	to	to	PART
inlawrev-3479	1857	12	fairly	fairly	ADV
inlawrev-3479	1857	13	reflect	reflect	VERB
inlawrev-3479	1857	14	the	the	DET
inlawrev-3479	1857	15	income	income	NOUN
inlawrev-3479	1857	16	derived	derive	VERB
inlawrev-3479	1857	17	from	from	ADP
inlawrev-3479	1857	18	indiana	indiana	PROPN
inlawrev-3479	1857	19	sources	source	NOUN
inlawrev-3479	1857	20	.	.	PUNCT
inlawrev-3479	1858	1	"	"	PUNCT
inlawrev-3479	1858	2	)	)	PUNCT
inlawrev-3479	1858	3	;	;	PUNCT
inlawrev-3479	1858	4	rul	rul	NOUN
inlawrev-3479	1858	5	.	.	PUNCT
inlawrev-3479	1859	1	90	90	NUM
inlawrev-3479	1859	2	-	-	SYM
inlawrev-3479	1859	3	01	01	NUM
inlawrev-3479	1859	4	14	14	NUM
inlawrev-3479	1859	5	itc	itc	PROPN
inlawrev-3479	1859	6	(	(	PUNCT
inlawrev-3479	1859	7	november	november	PROPN
inlawrev-3479	1859	8	13	13	NUM
inlawrev-3479	1859	9	,	,	PUNCT
inlawrev-3479	1859	10	1990	1990	NUM
inlawrev-3479	1859	11	)	)	PUNCT
inlawrev-3479	1859	12	(	(	PUNCT
inlawrev-3479	1859	13	"	"	PUNCT
inlawrev-3479	1859	14	the	the	DET
inlawrev-3479	1859	15	indiana	indiana	PROPN
inlawrev-3479	1859	16	department	department	PROPN
inlawrev-3479	1859	17	of	of	ADP
inlawrev-3479	1859	18	revenue	revenue	NOUN
inlawrev-3479	1859	19	forms	form	NOUN
inlawrev-3479	1859	20	[	[	PUNCT
inlawrev-3479	1859	21	]	]	X
inlawrev-3479	1859	22	do	do	AUX
inlawrev-3479	1859	23	not	not	PART
inlawrev-3479	1859	24	provide	provide	VERB
inlawrev-3479	1859	25	for	for	ADP
inlawrev-3479	1859	26	the	the	DET
inlawrev-3479	1859	27	1058	1058	NUM
inlawrev-3479	1859	28	indiana	indiana	PROPN
inlawrev-3479	1859	29	law	law	PROPN
inlawrev-3479	1859	30	review	review	NOUN
inlawrev-3479	1859	31	[	[	X
inlawrev-3479	1859	32	vol	vol	NOUN
inlawrev-3479	1859	33	.	.	PUNCT
inlawrev-3479	1860	1	34:1003	34:1003	NUM
inlawrev-3479	1860	2	in	in	ADP
inlawrev-3479	1860	3	this	this	DET
inlawrev-3479	1860	4	case	case	NOUN
inlawrev-3479	1860	5	,	,	PUNCT
inlawrev-3479	1860	6	the	the	DET
inlawrev-3479	1860	7	tax	tax	NOUN
inlawrev-3479	1860	8	court	court	NOUN
inlawrev-3479	1860	9	held	hold	VERB
inlawrev-3479	1860	10	that	that	SCONJ
inlawrev-3479	1860	11	the	the	DET
inlawrev-3479	1860	12	idsr	idsr	NOUN
inlawrev-3479	1860	13	failed	fail	VERB
inlawrev-3479	1860	14	to	to	PART
inlawrev-3479	1860	15	show	show	VERB
inlawrev-3479	1860	16	how	how	SCONJ
inlawrev-3479	1860	17	the	the	DET
inlawrev-3479	1860	18	standard	standard	ADJ
inlawrev-3479	1860	19	formula	formula	NOUN
inlawrev-3479	1860	20	employed	employ	VERB
inlawrev-3479	1860	21	by	by	ADP
inlawrev-3479	1860	22	the	the	DET
inlawrev-3479	1860	23	taxpayer	taxpayer	NOUN
inlawrev-3479	1860	24	unfairly	unfairly	ADV
inlawrev-3479	1860	25	reflected	reflect	VERB
inlawrev-3479	1860	26	the	the	DET
inlawrev-3479	1860	27	taxpayer	taxpayer	NOUN
inlawrev-3479	1860	28	's	's	PART
inlawrev-3479	1860	29	indianasourced	indianasourced	ADJ
inlawrev-3479	1860	30	income	income	NOUN
inlawrev-3479	1860	31	and	and	CCONJ
inlawrev-3479	1860	32	that	that	SCONJ
inlawrev-3479	1860	33	it	it	PRON
inlawrev-3479	1860	34	was	be	AUX
inlawrev-3479	1860	35	appropriate	appropriate	ADJ
inlawrev-3479	1860	36	for	for	SCONJ
inlawrev-3479	1860	37	the	the	DET
inlawrev-3479	1860	38	taxpayer	taxpayer	NOUN
inlawrev-3479	1860	39	to	to	PART
inlawrev-3479	1860	40	use	use	VERB
inlawrev-3479	1860	41	the	the	DET
inlawrev-3479	1860	42	standard	standard	ADJ
inlawrev-3479	1860	43	formula	formula	NOUN
inlawrev-3479	1860	44	.	.	PUNCT
inlawrev-3479	1861	1	620	620	NUM
inlawrev-3479	1861	2	2	2	NUM
inlawrev-3479	1861	3	.	.	PUNCT
inlawrev-3479	1861	4	rockland	rockland	PROPN
inlawrev-3479	1861	5	r.	r.	PROPN
inlawrev-3479	1861	6	snyder	snyder	PROPN
inlawrev-3479	1861	7	v.	v.	PROPN
inlawrev-3479	1861	8	department	department	PROPN
inlawrev-3479	1861	9	of	of	ADP
inlawrev-3479	1861	10	state	state	PROPN
inlawrev-3479	1861	11	revenue.621	revenue.621	PROPN
inlawrev-3479	1861	12	—	—	PUNCT
inlawrev-3479	1861	13	in	in	ADP
inlawrev-3479	1861	14	snyder	snyder	NOUN
inlawrev-3479	1861	15	,	,	PUNCT
inlawrev-3479	1861	16	an	an	DET
inlawrev-3479	1861	17	individual	individual	ADJ
inlawrev-3479	1861	18	taxpayer	taxpayer	NOUN
inlawrev-3479	1861	19	appealed	appeal	VERB
inlawrev-3479	1861	20	the	the	DET
inlawrev-3479	1861	21	idsr	idsr	NOUN
inlawrev-3479	1861	22	's	's	PART
inlawrev-3479	1861	23	denial	denial	NOUN
inlawrev-3479	1861	24	of	of	ADP
inlawrev-3479	1861	25	his	his	PRON
inlawrev-3479	1861	26	protest	protest	NOUN
inlawrev-3479	1861	27	challenging	challenge	VERB
inlawrev-3479	1861	28	the	the	DET
inlawrev-3479	1861	29	constitutionality	constitutionality	NOUN
inlawrev-3479	1861	30	of	of	ADP
inlawrev-3479	1861	31	indiana	indiana	PROPN
inlawrev-3479	1861	32	's	's	PART
inlawrev-3479	1861	33	adjusted	adjust	VERB
inlawrev-3479	1861	34	gross	gross	ADJ
inlawrev-3479	1861	35	income	income	NOUN
inlawrev-3479	1861	36	tax	tax	NOUN
inlawrev-3479	1861	37	on	on	ADP
inlawrev-3479	1861	38	his	his	PRON
inlawrev-3479	1861	39	wages	wage	NOUN
inlawrev-3479	1861	40	.	.	PUNCT
inlawrev-3479	1862	1	622	622	NUM
inlawrev-3479	1862	2	in	in	ADP
inlawrev-3479	1862	3	this	this	DET
inlawrev-3479	1862	4	case	case	NOUN
inlawrev-3479	1862	5	,	,	PUNCT
inlawrev-3479	1862	6	the	the	DET
inlawrev-3479	1862	7	tax	tax	NOUN
inlawrev-3479	1862	8	court	court	NOUN
inlawrev-3479	1862	9	addressed	address	VERB
inlawrev-3479	1862	10	whether	whether	SCONJ
inlawrev-3479	1862	11	wages	wage	NOUN
inlawrev-3479	1862	12	are	be	AUX
inlawrev-3479	1862	13	income	income	NOUN
inlawrev-3479	1862	14	for	for	ADP
inlawrev-3479	1862	15	the	the	DET
inlawrev-3479	1862	16	purpose	purpose	NOUN
inlawrev-3479	1862	17	of	of	ADP
inlawrev-3479	1862	18	calculating	calculate	VERB
inlawrev-3479	1862	19	indiana	indiana	PROPN
inlawrev-3479	1862	20	's	's	PART
inlawrev-3479	1862	21	adjusted	adjust	VERB
inlawrev-3479	1862	22	gross	gross	ADJ
inlawrev-3479	1862	23	income	income	NOUN
inlawrev-3479	1862	24	tax	tax	NOUN
inlawrev-3479	1862	25	.	.	PUNCT
inlawrev-3479	1863	1	623	623	NUM
inlawrev-3479	1863	2	rockland	rockland	PROPN
inlawrev-3479	1863	3	r.	r.	PROPN
inlawrev-3479	1863	4	synder	synder	PROPN
inlawrev-3479	1863	5	(	(	PUNCT
inlawrev-3479	1863	6	taxpayer	taxpayer	PROPN
inlawrev-3479	1863	7	)	)	PUNCT
inlawrev-3479	1863	8	,	,	PUNCT
inlawrev-3479	1863	9	an	an	DET
inlawrev-3479	1863	10	indiana	indiana	PROPN
inlawrev-3479	1863	11	resident	resident	NOUN
inlawrev-3479	1863	12	,	,	PUNCT
inlawrev-3479	1863	13	filed	file	VERB
inlawrev-3479	1863	14	indiana	indiana	PROPN
inlawrev-3479	1863	15	individual	individual	ADJ
inlawrev-3479	1863	16	income	income	NOUN
inlawrev-3479	1863	17	tax	tax	NOUN
inlawrev-3479	1863	18	returns	return	NOUN
inlawrev-3479	1863	19	,	,	PUNCT
inlawrev-3479	1863	20	in	in	ADP
inlawrev-3479	1863	21	which	which	PRON
inlawrev-3479	1863	22	he	he	PRON
inlawrev-3479	1863	23	acknowledged	acknowledge	VERB
inlawrev-3479	1863	24	having	having	AUX
inlawrev-3479	1863	25	received	receive	VERB
inlawrev-3479	1863	26	wages	wage	NOUN
inlawrev-3479	1863	27	,	,	PUNCT
inlawrev-3479	1863	28	but	but	CCONJ
inlawrev-3479	1863	29	declared	declare	VERB
inlawrev-3479	1863	30	that	that	SCONJ
inlawrev-3479	1863	31	his	his	PRON
inlawrev-3479	1863	32	wages	wage	NOUN
inlawrev-3479	1863	33	did	do	AUX
inlawrev-3479	1863	34	not	not	PART
inlawrev-3479	1863	35	constitute	constitute	VERB
inlawrev-3479	1863	36	income	income	NOUN
inlawrev-3479	1863	37	.	.	PUNCT
inlawrev-3479	1864	1	in	in	ADP
inlawrev-3479	1864	2	addition	addition	NOUN
inlawrev-3479	1864	3	,	,	PUNCT
inlawrev-3479	1864	4	the	the	DET
inlawrev-3479	1864	5	taxpayer	taxpayer	NOUN
inlawrev-3479	1864	6	claimed	claim	VERB
inlawrev-3479	1864	7	refunds	refund	NOUN
inlawrev-3479	1864	8	for	for	ADP
inlawrev-3479	1864	9	all	all	DET
inlawrev-3479	1864	10	state	state	NOUN
inlawrev-3479	1864	11	income	income	NOUN
inlawrev-3479	1864	12	taxes	taxis	NOUN
inlawrev-3479	1864	13	withheld	withhold	VERB
inlawrev-3479	1864	14	by	by	ADP
inlawrev-3479	1864	15	his	his	PRON
inlawrev-3479	1864	16	employer	employer	NOUN
inlawrev-3479	1864	17	during	during	ADP
inlawrev-3479	1864	18	the	the	DET
inlawrev-3479	1864	19	relevant	relevant	ADJ
inlawrev-3479	1864	20	tax	tax	NOUN
inlawrev-3479	1864	21	years	year	NOUN
inlawrev-3479	1864	22	.	.	PUNCT
inlawrev-3479	1865	1	the	the	DET
inlawrev-3479	1865	2	idsr	idsr	NOUN
inlawrev-3479	1865	3	subsequently	subsequently	ADV
inlawrev-3479	1865	4	assessed	assess	VERB
inlawrev-3479	1865	5	the	the	DET
inlawrev-3479	1865	6	taxpayer	taxpayer	NOUN
inlawrev-3479	1865	7	for	for	ADP
inlawrev-3479	1865	8	each	each	DET
inlawrev-3479	1865	9	year	year	NOUN
inlawrev-3479	1865	10	's	's	PART
inlawrev-3479	1865	11	unpaid	unpaid	ADJ
inlawrev-3479	1865	12	adjusted	adjust	VERB
inlawrev-3479	1865	13	gross	gross	ADJ
inlawrev-3479	1865	14	income	income	NOUN
inlawrev-3479	1865	15	taxes	taxis	NOUN
inlawrev-3479	1865	16	.	.	PUNCT
inlawrev-3479	1866	1	624	624	NUM
inlawrev-3479	1866	2	in	in	ADP
inlawrev-3479	1866	3	evaluating	evaluate	VERB
inlawrev-3479	1866	4	snyder	snyder	NOUN
inlawrev-3479	1866	5	,	,	PUNCT
inlawrev-3479	1866	6	the	the	DET
inlawrev-3479	1866	7	tax	tax	NOUN
inlawrev-3479	1866	8	court	court	NOUN
inlawrev-3479	1866	9	reviewed	review	VERB
inlawrev-3479	1866	10	rickey	rickey	PROPN
inlawrev-3479	1866	11	v.	v.	ADP
inlawrev-3479	1866	12	department	department	PROPN
inlawrev-3479	1866	13	ofstate	ofstate	PROPN
inlawrev-3479	1866	14	revenue	revenue	NOUN
inlawrev-3479	1866	15	,	,	PUNCT
inlawrev-3479	1866	16	625	625	NUM
inlawrev-3479	1866	17	in	in	ADP
inlawrev-3479	1866	18	which	which	PRON
inlawrev-3479	1866	19	the	the	DET
inlawrev-3479	1866	20	tax	tax	NOUN
inlawrev-3479	1866	21	court	court	NOUN
inlawrev-3479	1866	22	held	hold	VERB
inlawrev-3479	1866	23	that	that	SCONJ
inlawrev-3479	1866	24	"	"	PUNCT
inlawrev-3479	1866	25	[	[	X
inlawrev-3479	1866	26	t]he	t]he	ADV
inlawrev-3479	1866	27	constitutional	constitutional	ADJ
inlawrev-3479	1866	28	legitimacy	legitimacy	NOUN
inlawrev-3479	1866	29	ofthe	ofthe	PRON
inlawrev-3479	1866	30	general	general	ADJ
inlawrev-3479	1866	31	assembly	assembly	NOUN
inlawrev-3479	1866	32	's	's	PART
inlawrev-3479	1866	33	decision	decision	NOUN
inlawrev-3479	1866	34	to	to	PART
inlawrev-3479	1866	35	tax	tax	NOUN
inlawrev-3479	1866	36	income	income	NOUN
inlawrev-3479	1866	37	is	be	AUX
inlawrev-3479	1866	38	beyond	beyond	ADP
inlawrev-3479	1866	39	dispute	dispute	NOUN
inlawrev-3479	1866	40	.	.	PUNCT
inlawrev-3479	1867	1	the	the	DET
inlawrev-3479	1867	2	right	right	NOUN
inlawrev-3479	1867	3	to	to	PART
inlawrev-3479	1867	4	tax	tax	NOUN
inlawrev-3479	1867	5	is	be	AUX
inlawrev-3479	1867	6	a	a	DET
inlawrev-3479	1867	7	crucial	crucial	ADJ
inlawrev-3479	1867	8	attribute	attribute	NOUN
inlawrev-3479	1867	9	ofsovereignty	ofsovereignty	NOUN
inlawrev-3479	1867	10	.	.	PUNCT
inlawrev-3479	1867	11	"	"	PUNCT
inlawrev-3479	1868	1	626	626	NUM
inlawrev-3479	1868	2	the	the	DET
inlawrev-3479	1868	3	tax	tax	NOUN
inlawrev-3479	1868	4	court	court	NOUN
inlawrev-3479	1868	5	also	also	ADV
inlawrev-3479	1868	6	observed	observe	VERB
inlawrev-3479	1868	7	that	that	SCONJ
inlawrev-3479	1868	8	article	article	NOUN
inlawrev-3479	1868	9	ix	ix	PRON
inlawrev-3479	1868	10	,	,	PUNCT
inlawrev-3479	1868	11	section	section	NOUN
inlawrev-3479	1868	12	8	8	NUM
inlawrev-3479	1868	13	ofthe	ofthe	PROPN
inlawrev-3479	1868	14	indiana	indiana	PROPN
inlawrev-3479	1868	15	constitution	constitution	PROPN
inlawrev-3479	1868	16	provides	provide	VERB
inlawrev-3479	1868	17	:	:	PUNCT
inlawrev-3479	1868	18	"	"	PUNCT
inlawrev-3479	1868	19	the	the	DET
inlawrev-3479	1868	20	general	general	ADJ
inlawrev-3479	1868	21	assembly	assembly	NOUN
inlawrev-3479	1868	22	may	may	AUX
inlawrev-3479	1868	23	levy	levy	VERB
inlawrev-3479	1868	24	and	and	CCONJ
inlawrev-3479	1868	25	collect	collect	VERB
inlawrev-3479	1868	26	a	a	DET
inlawrev-3479	1868	27	tax	tax	NOUN
inlawrev-3479	1868	28	upon	upon	SCONJ
inlawrev-3479	1868	29	income	income	NOUN
inlawrev-3479	1868	30	,	,	PUNCT
inlawrev-3479	1868	31	from	from	ADP
inlawrev-3479	1868	32	whatever	whatever	DET
inlawrev-3479	1868	33	source	source	NOUN
inlawrev-3479	1868	34	derived	derive	VERB
inlawrev-3479	1868	35	,	,	PUNCT
inlawrev-3479	1868	36	at	at	ADP
inlawrev-3479	1868	37	such	such	ADJ
inlawrev-3479	1868	38	rates	rate	NOUN
inlawrev-3479	1868	39	,	,	PUNCT
inlawrev-3479	1868	40	in	in	ADP
inlawrev-3479	1868	41	such	such	ADJ
inlawrev-3479	1868	42	manner	manner	NOUN
inlawrev-3479	1868	43	,	,	PUNCT
inlawrev-3479	1868	44	and	and	CCONJ
inlawrev-3479	1868	45	with	with	ADP
inlawrev-3479	1868	46	such	such	ADJ
inlawrev-3479	1868	47	exemptions	exemption	NOUN
inlawrev-3479	1868	48	as	as	SCONJ
inlawrev-3479	1868	49	may	may	AUX
inlawrev-3479	1868	50	be	be	AUX
inlawrev-3479	1868	51	prescribed	prescribe	VERB
inlawrev-3479	1868	52	by	by	ADP
inlawrev-3479	1868	53	law	law	NOUN
inlawrev-3479	1868	54	.	.	PUNCT
inlawrev-3479	1869	1	"627	"627	VERB
inlawrev-3479	1869	2	the	the	DET
inlawrev-3479	1869	3	tax	tax	NOUN
inlawrev-3479	1869	4	court	court	NOUN
inlawrev-3479	1869	5	held	hold	VERB
inlawrev-3479	1869	6	that	that	SCONJ
inlawrev-3479	1869	7	pursuant	pursuant	NOUN
inlawrev-3479	1869	8	to	to	ADP
inlawrev-3479	1869	9	the	the	DET
inlawrev-3479	1869	10	adjusted	adjust	VERB
inlawrev-3479	1869	11	gross	gross	ADJ
inlawrev-3479	1869	12	income	income	NOUN
inlawrev-3479	1869	13	tax	tax	NOUN
inlawrev-3479	1869	14	act	act	NOUN
inlawrev-3479	1869	15	of	of	ADP
inlawrev-3479	1869	16	1963	1963	NUM
inlawrev-3479	1869	17	(	(	PUNCT
inlawrev-3479	1869	18	act	act	PROPN
inlawrev-3479	1869	19	)	)	PUNCT
inlawrev-3479	1869	20	,	,	PUNCT
inlawrev-3479	1869	21	628	628	NUM
inlawrev-3479	1869	22	the	the	DET
inlawrev-3479	1869	23	general	general	ADJ
inlawrev-3479	1869	24	assembly	assembly	NOUN
inlawrev-3479	1869	25	has	have	AUX
inlawrev-3479	1869	26	imposed	impose	VERB
inlawrev-3479	1869	27	an	an	DET
inlawrev-3479	1869	28	adjusted	adjust	VERB
inlawrev-3479	1869	29	gross	gross	ADJ
inlawrev-3479	1869	30	income	income	NOUN
inlawrev-3479	1869	31	tax	tax	NOUN
inlawrev-3479	1869	32	.	.	PUNCT
inlawrev-3479	1870	1	629	629	NUM
inlawrev-3479	1871	1	the	the	DET
inlawrev-3479	1871	2	tax	tax	NOUN
inlawrev-3479	1871	3	court	court	NOUN
inlawrev-3479	1871	4	found	find	VERB
inlawrev-3479	1871	5	that	that	SCONJ
inlawrev-3479	1871	6	the	the	DET
inlawrev-3479	1871	7	act	act	NOUN
inlawrev-3479	1871	8	adopts	adopt	VERB
inlawrev-3479	1871	9	the	the	DET
inlawrev-3479	1871	10	definition	definition	NOUN
inlawrev-3479	1871	11	of"adjusted	of"adjuste	VERB
inlawrev-3479	1871	12	gross	gross	ADJ
inlawrev-3479	1871	13	income	income	NOUN
inlawrev-3479	1871	14	"	"	PUNCT
inlawrev-3479	1871	15	as	as	SCONJ
inlawrev-3479	1871	16	the	the	DET
inlawrev-3479	1871	17	term	term	NOUN
inlawrev-3479	1871	18	applies	apply	VERB
inlawrev-3479	1871	19	to	to	ADP
inlawrev-3479	1871	20	all	all	DET
inlawrev-3479	1871	21	individuals	individual	NOUN
inlawrev-3479	1871	22	,	,	PUNCT
inlawrev-3479	1871	23	from	from	ADP
inlawrev-3479	1871	24	section	section	NOUN
inlawrev-3479	1871	25	62	62	NUM
inlawrev-3479	1871	26	of	of	ADP
inlawrev-3479	1871	27	the	the	DET
inlawrev-3479	1871	28	internal	internal	ADJ
inlawrev-3479	1871	29	revenue	revenue	NOUN
inlawrev-3479	1871	30	code	code	NOUN
inlawrev-3479	1871	31	,	,	PUNCT
inlawrev-3479	1871	32	630	630	NUM
inlawrev-3479	1871	33	with	with	ADP
inlawrev-3479	1871	34	certain	certain	ADJ
inlawrev-3479	1871	35	modifications	modification	NOUN
inlawrev-3479	1871	36	,	,	PUNCT
inlawrev-3479	1871	37	63	63	NUM
inlawrev-3479	1871	38	'	'	NOUN
inlawrev-3479	1871	39	and	and	CCONJ
inlawrev-3479	1871	40	the	the	DET
inlawrev-3479	1871	41	act	act	NOUN
inlawrev-3479	1871	42	adopts	adopt	VERB
inlawrev-3479	1871	43	the	the	DET
inlawrev-3479	1871	44	definition	definition	NOUN
inlawrev-3479	1871	45	of"gross	of"gross	NOUN
inlawrev-3479	1871	46	income	income	NOUN
inlawrev-3479	1871	47	"	"	PUNCT
inlawrev-3479	1871	48	from	from	ADP
inlawrev-3479	1871	49	section	section	NOUN
inlawrev-3479	1871	50	61(a	61(a	NUM
inlawrev-3479	1871	51	)	)	PUNCT
inlawrev-3479	1871	52	of	of	ADP
inlawrev-3479	1871	53	the	the	DET
inlawrev-3479	1871	54	internal	internal	ADJ
inlawrev-3479	1871	55	revenue	revenue	NOUN
inlawrev-3479	1871	56	code	code	NOUN
inlawrev-3479	1871	57	.	.	PUNCT
inlawrev-3479	1872	1	632	632	NUM
inlawrev-3479	1872	2	calculation	calculation	NOUN
inlawrev-3479	1872	3	of	of	ADP
inlawrev-3479	1872	4	income	income	NOUN
inlawrev-3479	1872	5	as	as	SCONJ
inlawrev-3479	1872	6	described	describe	VERB
inlawrev-3479	1872	7	by	by	ADP
inlawrev-3479	1872	8	the	the	DET
inlawrev-3479	1872	9	taxpayer	taxpayer	NOUN
inlawrev-3479	1872	10	.	.	PUNCT
inlawrev-3479	1872	11	.	.	PUNCT
inlawrev-3479	1872	12	.	.	PUNCT
inlawrev-3479	1873	1	.	.	PUNCT
inlawrev-3479	1874	1	there	there	PRON
inlawrev-3479	1874	2	are	be	VERB
inlawrev-3479	1874	3	no	no	DET
inlawrev-3479	1874	4	provisions	provision	NOUN
inlawrev-3479	1874	5	for	for	ADP
inlawrev-3479	1874	6	separate	separate	ADJ
inlawrev-3479	1874	7	calculations	calculation	NOUN
inlawrev-3479	1874	8	with	with	ADP
inlawrev-3479	1874	9	a	a	DET
inlawrev-3479	1874	10	single	single	ADJ
inlawrev-3479	1874	11	consolidation	consolidation	NOUN
inlawrev-3479	1874	12	to	to	PART
inlawrev-3479	1874	13	determine	determine	VERB
inlawrev-3479	1874	14	indiana	indiana	PROPN
inlawrev-3479	1874	15	taxable	taxable	ADJ
inlawrev-3479	1874	16	income	income	NOUN
inlawrev-3479	1874	17	.	.	PUNCT
inlawrev-3479	1874	18	"	"	PUNCT
inlawrev-3479	1874	19	)	)	PUNCT
inlawrev-3479	1874	20	.	.	PUNCT
inlawrev-3479	1875	1	620	620	X
inlawrev-3479	1875	2	.	.	PUNCT
inlawrev-3479	1876	1	see	see	VERB
inlawrev-3479	1876	2	wabash	wabash	PROPN
inlawrev-3479	1876	3	,	,	PUNCT
inlawrev-3479	1876	4	inc	inc	PROPN
inlawrev-3479	1876	5	.	.	PROPN
inlawrev-3479	1876	6	,	,	PUNCT
inlawrev-3479	1876	7	729	729	NUM
inlawrev-3479	1876	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1876	9	at	at	ADP
inlawrev-3479	1876	10	626	626	NUM
inlawrev-3479	1876	11	.	.	PUNCT
inlawrev-3479	1877	1	621	621	NUM
inlawrev-3479	1877	2	.	.	PUNCT
inlawrev-3479	1878	1	723	723	NUM
inlawrev-3479	1878	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1878	3	487	487	NUM
inlawrev-3479	1878	4	(	(	PUNCT
inlawrev-3479	1878	5	ind	ind	NOUN
inlawrev-3479	1878	6	.	.	PUNCT
inlawrev-3479	1879	1	tax	tax	PROPN
inlawrev-3479	1879	2	ct	ct	PROPN
inlawrev-3479	1879	3	.	.	PROPN
inlawrev-3479	1879	4	2000	2000	NUM
inlawrev-3479	1879	5	)	)	PUNCT
inlawrev-3479	1880	1	622	622	NUM
inlawrev-3479	1880	2	.	.	PUNCT
inlawrev-3479	1881	1	see	see	VERB
inlawrev-3479	1881	2	i	i	PRON
inlawrev-3479	1881	3	d.	d.	PROPN
inlawrev-3479	1881	4	623	623	NUM
inlawrev-3479	1881	5	.	.	PUNCT
inlawrev-3479	1882	1	see	see	VERB
inlawrev-3479	1882	2	i	i	PRON
inlawrev-3479	1882	3	d.	d.	PROPN
inlawrev-3479	1882	4	624	624	NUM
inlawrev-3479	1882	5	.	.	PUNCT
inlawrev-3479	1883	1	see	see	VERB
inlawrev-3479	1883	2	i	i	PRON
inlawrev-3479	1883	3	d.	d.	PROPN
inlawrev-3479	1883	4	625	625	NUM
inlawrev-3479	1883	5	.	.	PUNCT
inlawrev-3479	1884	1	634	634	NUM
inlawrev-3479	1884	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1884	3	1375	1375	NUM
inlawrev-3479	1884	4	,	,	PUNCT
inlawrev-3479	1884	5	1376	1376	NUM
inlawrev-3479	1884	6	(	(	PUNCT
inlawrev-3479	1884	7	ind	ind	NOUN
inlawrev-3479	1884	8	.	.	PUNCT
inlawrev-3479	1885	1	tax	tax	PROPN
inlawrev-3479	1885	2	ct	ct	PROPN
inlawrev-3479	1885	3	.	.	PROPN
inlawrev-3479	1885	4	1994	1994	NUM
inlawrev-3479	1885	5	)	)	PUNCT
inlawrev-3479	1885	6	.	.	PUNCT
inlawrev-3479	1886	1	626	626	NUM
inlawrev-3479	1886	2	.	.	PUNCT
inlawrev-3479	1886	3	snyder	snyder	NOUN
inlawrev-3479	1886	4	,	,	PUNCT
inlawrev-3479	1886	5	723	723	NUM
inlawrev-3479	1886	6	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1886	7	at	at	ADP
inlawrev-3479	1886	8	488	488	NUM
inlawrev-3479	1886	9	(	(	PUNCT
inlawrev-3479	1886	10	quoting	quote	VERB
inlawrev-3479	1886	11	rickey	rickey	NOUN
inlawrev-3479	1886	12	,	,	PUNCT
inlawrev-3479	1886	13	634	634	NUM
inlawrev-3479	1886	14	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1886	15	at	at	ADP
inlawrev-3479	1886	16	1	1	NUM
inlawrev-3479	1886	17	376	376	NUM
inlawrev-3479	1886	18	(	(	PUNCT
inlawrev-3479	1886	19	citing	cite	VERB
inlawrev-3479	1886	20	mcculloch	mcculloch	PROPN
inlawrev-3479	1886	21	v.	v.	ADP
inlawrev-3479	1886	22	maryland	maryland	PROPN
inlawrev-3479	1886	23	,	,	PUNCT
inlawrev-3479	1886	24	17	17	NUM
inlawrev-3479	1886	25	u.s	u.s	PROPN
inlawrev-3479	1886	26	.	.	PROPN
inlawrev-3479	1886	27	(	(	PUNCT
inlawrev-3479	1886	28	4	4	NUM
inlawrev-3479	1886	29	wheat	wheat	NOUN
inlawrev-3479	1886	30	)	)	PUNCT
inlawrev-3479	1886	31	316	316	NUM
inlawrev-3479	1886	32	(	(	PUNCT
inlawrev-3479	1886	33	1819	1819	NUM
inlawrev-3479	1886	34	)	)	PUNCT
inlawrev-3479	1886	35	)	)	PUNCT
inlawrev-3479	1886	36	)	)	PUNCT
inlawrev-3479	1886	37	.	.	PUNCT
inlawrev-3479	1887	1	627	627	NUM
inlawrev-3479	1887	2	.	.	PUNCT
inlawrev-3479	1887	3	snyder	snyder	NOUN
inlawrev-3479	1887	4	,	,	PUNCT
inlawrev-3479	1887	5	723	723	NUM
inlawrev-3479	1887	6	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1887	7	at	at	ADP
inlawrev-3479	1887	8	488	488	NUM
inlawrev-3479	1887	9	(	(	PUNCT
inlawrev-3479	1887	10	citing	cite	VERB
inlawrev-3479	1887	11	ind	ind	NOUN
inlawrev-3479	1887	12	.	.	PUNCT
inlawrev-3479	1888	1	const	const	PROPN
inlawrev-3479	1888	2	,	,	PUNCT
inlawrev-3479	1888	3	art	art	NOUN
inlawrev-3479	1888	4	.	.	PUNCT
inlawrev-3479	1889	1	ix	ix	INTJ
inlawrev-3479	1889	2	,	,	PUNCT
inlawrev-3479	1889	3	§	§	PROPN
inlawrev-3479	1889	4	8)	8)	NUM
inlawrev-3479	1889	5	.	.	PUNCT
inlawrev-3479	1889	6	628	628	NUM
inlawrev-3479	1889	7	.	.	PUNCT
inlawrev-3479	1890	1	see	see	VERB
inlawrev-3479	1890	2	ind	ind	PROPN
inlawrev-3479	1890	3	.	.	PUNCT
inlawrev-3479	1891	1	code	code	PROPN
inlawrev-3479	1891	2	§	§	PROPN
inlawrev-3479	1891	3	6	6	NUM
inlawrev-3479	1891	4	-	-	SYM
inlawrev-3479	1891	5	31	31	NUM
inlawrev-3479	1891	6	1	1	NUM
inlawrev-3479	1891	7	.	.	PUNCT
inlawrev-3479	1892	1	629	629	X
inlawrev-3479	1892	2	.	.	X
inlawrev-3479	1893	1	see	see	VERB
inlawrev-3479	1893	2	snyder	snyder	NOUN
inlawrev-3479	1893	3	,	,	PUNCT
inlawrev-3479	1893	4	723	723	NUM
inlawrev-3479	1893	5	n.e,2d	n.e,2d	NOUN
inlawrev-3479	1893	6	at	at	ADP
inlawrev-3479	1893	7	488	488	NUM
inlawrev-3479	1893	8	;	;	PUNCT
inlawrev-3479	1893	9	see	see	VERB
inlawrev-3479	1893	10	also	also	ADV
inlawrev-3479	1893	11	ind	ind	PROPN
inlawrev-3479	1893	12	.	.	PUNCT
inlawrev-3479	1894	1	code	code	PROPN
inlawrev-3479	1894	2	§	§	PROPN
inlawrev-3479	1894	3	6	6	NUM
inlawrev-3479	1894	4	-	-	SYM
inlawrev-3479	1894	5	3	3	NUM
inlawrev-3479	1894	6	-	-	PUNCT
inlawrev-3479	1894	7	2	2	NUM
inlawrev-3479	1894	8	-	-	SYM
inlawrev-3479	1894	9	1	1	NUM
inlawrev-3479	1894	10	(	(	PUNCT
inlawrev-3479	1894	11	2000	2000	NUM
inlawrev-3479	1894	12	)	)	PUNCT
inlawrev-3479	1894	13	.	.	PUNCT
inlawrev-3479	1895	1	630	630	X
inlawrev-3479	1895	2	.	.	PUNCT
inlawrev-3479	1896	1	see	see	VERB
inlawrev-3479	1896	2	26	26	NUM
inlawrev-3479	1896	3	u.s.c	u.s.c	ADJ
inlawrev-3479	1896	4	.	.	PUNCT
inlawrev-3479	1897	1	§	§	PROPN
inlawrev-3479	1897	2	62	62	NUM
inlawrev-3479	1897	3	(	(	PUNCT
inlawrev-3479	1897	4	2001	2001	NUM
inlawrev-3479	1897	5	)	)	PUNCT
inlawrev-3479	1897	6	.	.	PUNCT
inlawrev-3479	1898	1	63	63	NUM
inlawrev-3479	1898	2	1	1	NUM
inlawrev-3479	1898	3	.	.	PUNCT
inlawrev-3479	1899	1	see	see	VERB
inlawrev-3479	1899	2	snyder	snyder	NOUN
inlawrev-3479	1899	3	,	,	PUNCT
inlawrev-3479	1899	4	723	723	NUM
inlawrev-3479	1899	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1899	6	at	at	ADP
inlawrev-3479	1899	7	488	488	NUM
inlawrev-3479	1899	8	;	;	PUNCT
inlawrev-3479	1899	9	see	see	VERB
inlawrev-3479	1899	10	also	also	ADV
inlawrev-3479	1899	11	ind	ind	PROPN
inlawrev-3479	1899	12	.	.	PUNCT
inlawrev-3479	1900	1	code	code	PROPN
inlawrev-3479	1900	2	§	§	PROPN
inlawrev-3479	1900	3	6	6	NUM
inlawrev-3479	1900	4	-	-	SYM
inlawrev-3479	1900	5	3	3	NUM
inlawrev-3479	1900	6	-	-	SYM
inlawrev-3479	1900	7	1	1	NUM
inlawrev-3479	1900	8	-3.5(a	-3.5(a	NOUN
inlawrev-3479	1900	9	)	)	PUNCT
inlawrev-3479	1900	10	(	(	PUNCT
inlawrev-3479	1900	11	2001	2001	NUM
inlawrev-3479	1900	12	)	)	PUNCT
inlawrev-3479	1900	13	.	.	PUNCT
inlawrev-3479	1901	1	632	632	NUM
inlawrev-3479	1901	2	.	.	PUNCT
inlawrev-3479	1902	1	see	see	VERB
inlawrev-3479	1902	2	snyder	snyder	NOUN
inlawrev-3479	1902	3	,	,	PUNCT
inlawrev-3479	1902	4	723	723	NUM
inlawrev-3479	1902	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1902	6	at	at	ADP
inlawrev-3479	1902	7	489	489	NUM
inlawrev-3479	1902	8	;	;	PUNCT
inlawrev-3479	1902	9	see	see	VERB
inlawrev-3479	1902	10	also	also	ADV
inlawrev-3479	1902	11	26	26	NUM
inlawrev-3479	1902	12	u.s.c	u.s.c	ADJ
inlawrev-3479	1902	13	.	.	PUNCT
inlawrev-3479	1903	1	§	§	PROPN
inlawrev-3479	1903	2	6	6	NUM
inlawrev-3479	1903	3	1	1	NUM
inlawrev-3479	1903	4	(	(	PUNCT
inlawrev-3479	1903	5	a	a	NOUN
inlawrev-3479	1903	6	)	)	PUNCT
inlawrev-3479	1903	7	(	(	PUNCT
inlawrev-3479	1903	8	2000	2000	NUM
inlawrev-3479	1903	9	)	)	PUNCT
inlawrev-3479	1903	10	;	;	PUNCT
inlawrev-3479	1904	1	ind	ind	PROPN
inlawrev-3479	1904	2	.	.	PUNCT
inlawrev-3479	1904	3	code	code	PROPN
inlawrev-3479	1904	4	§	§	PROPN
inlawrev-3479	1904	5	6	6	NUM
inlawrev-3479	1904	6	-	-	SYM
inlawrev-3479	1904	7	31	31	NUM
inlawrev-3479	1904	8	-8	-8	NOUN
inlawrev-3479	1904	9	(	(	PUNCT
inlawrev-3479	1904	10	2001	2001	NUM
inlawrev-3479	1904	11	)	)	PUNCT
inlawrev-3479	1904	12	.	.	PUNCT
inlawrev-3479	1905	1	2001	2001	NUM
inlawrev-3479	1905	2	]	]	PUNCT
inlawrev-3479	1905	3	taxation	taxation	NOUN
inlawrev-3479	1905	4	1059	1059	NUM
inlawrev-3479	1905	5	given	give	VERB
inlawrev-3479	1905	6	the	the	DET
inlawrev-3479	1905	7	internal	internal	ADJ
inlawrev-3479	1905	8	revenue	revenue	NOUN
inlawrev-3479	1905	9	code	code	NOUN
inlawrev-3479	1905	10	's	's	PART
inlawrev-3479	1905	11	definitions	definition	NOUN
inlawrev-3479	1905	12	for	for	ADP
inlawrev-3479	1905	13	both	both	DET
inlawrev-3479	1905	14	adjusted	adjust	VERB
inlawrev-3479	1905	15	gross	gross	ADJ
inlawrev-3479	1905	16	income	income	NOUN
inlawrev-3479	1905	17	and	and	CCONJ
inlawrev-3479	1905	18	gross	gross	ADJ
inlawrev-3479	1905	19	income	income	NOUN
inlawrev-3479	1905	20	;	;	PUNCT
inlawrev-3479	1905	21	the	the	DET
inlawrev-3479	1905	22	common	common	ADJ
inlawrev-3479	1905	23	definition	definition	NOUN
inlawrev-3479	1905	24	ofthe	ofthe	NOUN
inlawrev-3479	1905	25	terms	term	NOUN
inlawrev-3479	1905	26	;	;	PUNCT
inlawrev-3479	1905	27	an	an	DET
inlawrev-3479	1905	28	overwhelming	overwhelming	ADJ
inlawrev-3479	1905	29	body	body	NOUN
inlawrev-3479	1905	30	of	of	ADP
inlawrev-3479	1905	31	case	case	NOUN
inlawrev-3479	1905	32	law	law	NOUN
inlawrev-3479	1905	33	by	by	ADP
inlawrev-3479	1905	34	the	the	DET
inlawrev-3479	1905	35	united	united	PROPN
inlawrev-3479	1905	36	states	states	PROPN
inlawrev-3479	1905	37	supreme	supreme	PROPN
inlawrev-3479	1905	38	court	court	PROPN
inlawrev-3479	1905	39	and	and	CCONJ
inlawrev-3479	1905	40	the	the	DET
inlawrev-3479	1905	41	federal	federal	ADJ
inlawrev-3479	1905	42	circuit	circuit	NOUN
inlawrev-3479	1905	43	courts	court	NOUN
inlawrev-3479	1905	44	;	;	PUNCT
inlawrev-3479	1905	45	and	and	CCONJ
inlawrev-3479	1905	46	,	,	PUNCT
inlawrev-3479	1905	47	the	the	DET
inlawrev-3479	1905	48	tax	tax	NOUN
inlawrev-3479	1905	49	court	court	NOUN
inlawrev-3479	1905	50	's	's	PART
inlawrev-3479	1905	51	opinions	opinion	NOUN
inlawrev-3479	1905	52	and	and	CCONJ
inlawrev-3479	1905	53	decisions	decision	NOUN
inlawrev-3479	1905	54	,	,	PUNCT
inlawrev-3479	1905	55	the	the	DET
inlawrev-3479	1905	56	tax	tax	NOUN
inlawrev-3479	1905	57	court	court	NOUN
inlawrev-3479	1905	58	concluded	conclude	VERB
inlawrev-3479	1905	59	that	that	SCONJ
inlawrev-3479	1905	60	wages	wage	NOUN
inlawrev-3479	1905	61	are	be	AUX
inlawrev-3479	1905	62	income	income	NOUN
inlawrev-3479	1905	63	for	for	ADP
inlawrev-3479	1905	64	the	the	DET
inlawrev-3479	1905	65	purpose	purpose	NOUN
inlawrev-3479	1905	66	ofcomputing	ofcompute	VERB
inlawrev-3479	1905	67	indiana	indiana	PROPN
inlawrev-3479	1905	68	's	's	PART
inlawrev-3479	1905	69	adjusted	adjust	VERB
inlawrev-3479	1905	70	gross	gross	ADJ
inlawrev-3479	1905	71	income	income	NOUN
inlawrev-3479	1905	72	tax	tax	NOUN
inlawrev-3479	1905	73	.	.	PUNCT
inlawrev-3479	1906	1	633	633	NUM
inlawrev-3479	1906	2	consequently	consequently	ADV
inlawrev-3479	1906	3	,	,	PUNCT
inlawrev-3479	1906	4	the	the	DET
inlawrev-3479	1906	5	tax	tax	NOUN
inlawrev-3479	1906	6	court	court	NOUN
inlawrev-3479	1906	7	found	find	VERB
inlawrev-3479	1906	8	that	that	SCONJ
inlawrev-3479	1906	9	,	,	PUNCT
inlawrev-3479	1906	10	as	as	ADP
inlawrev-3479	1906	11	a	a	DET
inlawrev-3479	1906	12	matter	matter	NOUN
inlawrev-3479	1906	13	of	of	ADP
inlawrev-3479	1906	14	law	law	NOUN
inlawrev-3479	1906	15	,	,	PUNCT
inlawrev-3479	1906	16	the	the	DET
inlawrev-3479	1906	17	taxpayer	taxpayer	NOUN
inlawrev-3479	1906	18	's	's	PART
inlawrev-3479	1906	19	wages	wage	NOUN
inlawrev-3479	1906	20	were	be	AUX
inlawrev-3479	1906	21	subject	subject	ADJ
inlawrev-3479	1906	22	to	to	ADP
inlawrev-3479	1906	23	indiana	indiana	PROPN
inlawrev-3479	1906	24	's	's	PART
inlawrev-3479	1906	25	adjusted	adjust	VERB
inlawrev-3479	1906	26	gross	gross	ADJ
inlawrev-3479	1906	27	income	income	NOUN
inlawrev-3479	1906	28	tax	tax	NOUN
inlawrev-3479	1906	29	and	and	CCONJ
inlawrev-3479	1906	30	affirmed	affirm	VERB
inlawrev-3479	1906	31	the	the	DET
inlawrev-3479	1906	32	final	final	ADJ
inlawrev-3479	1906	33	determination	determination	NOUN
inlawrev-3479	1906	34	of	of	ADP
inlawrev-3479	1906	35	the	the	DET
inlawrev-3479	1906	36	idsr	idsr	NOUN
inlawrev-3479	1906	37	.	.	PUNCT
inlawrev-3479	1907	1	634	634	NUM
inlawrev-3479	1907	2	e.	e.	PROPN
inlawrev-3479	1907	3	indiana	indiana	PROPN
inlawrev-3479	1907	4	gross	gross	PROPN
inlawrev-3479	1907	5	retail	retail	NOUN
inlawrev-3479	1907	6	and	and	CCONJ
inlawrev-3479	1907	7	use	use	VERB
inlawrev-3479	1907	8	taxes	taxis	NOUN
inlawrev-3479	1907	9	in	in	ADP
inlawrev-3479	1907	10	carroll	carroll	PROPN
inlawrev-3479	1907	11	county	county	PROPN
inlawrev-3479	1907	12	rural	rural	PROPN
inlawrev-3479	1907	13	electric	electric	PROPN
inlawrev-3479	1907	14	membership	membership	PROPN
inlawrev-3479	1907	15	corp	corp	PROPN
inlawrev-3479	1907	16	.	.	PROPN
inlawrev-3479	1908	1	v.	v.	ADP
inlawrev-3479	1908	2	state	state	PROPN
inlawrev-3479	1908	3	board	board	PROPN
inlawrev-3479	1908	4	of	of	ADP
inlawrev-3479	1908	5	tax	tax	NOUN
inlawrev-3479	1908	6	commissioners	commissioner	NOUN
inlawrev-3479	1908	7	,	,	PUNCT
inlawrev-3479	1908	8	635	635	NUM
inlawrev-3479	1908	9	an	an	DET
inlawrev-3479	1908	10	indiana	indiana	PROPN
inlawrev-3479	1908	11	rural	rural	PROPN
inlawrev-3479	1908	12	electric	electric	PROPN
inlawrev-3479	1908	13	membership	membership	PROPN
inlawrev-3479	1908	14	corporation	corporation	PROPN
inlawrev-3479	1908	15	challenged	challenge	VERB
inlawrev-3479	1908	16	the	the	DET
inlawrev-3479	1908	17	idsr	idsr	NOUN
inlawrev-3479	1908	18	's	's	PART
inlawrev-3479	1908	19	final	final	ADJ
inlawrev-3479	1908	20	determination	determination	NOUN
inlawrev-3479	1908	21	granting	grant	VERB
inlawrev-3479	1908	22	the	the	DET
inlawrev-3479	1908	23	taxpayer	taxpayer	NOUN
inlawrev-3479	1908	24	's	's	PART
inlawrev-3479	1908	25	protest	protest	NOUN
inlawrev-3479	1908	26	for	for	ADP
inlawrev-3479	1908	27	certain	certain	ADJ
inlawrev-3479	1908	28	prior	prior	ADJ
inlawrev-3479	1908	29	tax	tax	NOUN
inlawrev-3479	1908	30	years	year	NOUN
inlawrev-3479	1908	31	but	but	CCONJ
inlawrev-3479	1908	32	finding	find	VERB
inlawrev-3479	1908	33	that	that	SCONJ
inlawrev-3479	1908	34	the	the	DET
inlawrev-3479	1908	35	taxpayer	taxpayer	NOUN
inlawrev-3479	1908	36	's	's	PART
inlawrev-3479	1908	37	publication	publication	NOUN
inlawrev-3479	1908	38	would	would	AUX
inlawrev-3479	1908	39	be	be	AUX
inlawrev-3479	1908	40	subject	subject	ADJ
inlawrev-3479	1908	41	to	to	ADP
inlawrev-3479	1908	42	the	the	DET
inlawrev-3479	1908	43	indiana	indiana	PROPN
inlawrev-3479	1908	44	gross	gross	ADJ
inlawrev-3479	1908	45	retail	retail	NOUN
inlawrev-3479	1908	46	(	(	PUNCT
inlawrev-3479	1908	47	sales	sale	NOUN
inlawrev-3479	1908	48	)	)	PUNCT
inlawrev-3479	1908	49	and	and	CCONJ
inlawrev-3479	1908	50	use	use	VERB
inlawrev-3479	1908	51	taxes	taxis	NOUN
inlawrev-3479	1908	52	prospectively	prospectively	ADV
inlawrev-3479	1908	53	.	.	PUNCT
inlawrev-3479	1909	1	636	636	NUM
inlawrev-3479	1909	2	in	in	ADP
inlawrev-3479	1909	3	this	this	DET
inlawrev-3479	1909	4	case	case	NOUN
inlawrev-3479	1909	5	,	,	PUNCT
inlawrev-3479	1909	6	the	the	DET
inlawrev-3479	1909	7	idsr	idsr	NOUN
inlawrev-3479	1909	8	asked	ask	VERB
inlawrev-3479	1909	9	the	the	DET
inlawrev-3479	1909	10	tax	tax	NOUN
inlawrev-3479	1909	11	court	court	NOUN
inlawrev-3479	1909	12	to	to	PART
inlawrev-3479	1909	13	determine	determine	VERB
inlawrev-3479	1909	14	whether	whether	SCONJ
inlawrev-3479	1909	15	the	the	DET
inlawrev-3479	1909	16	tax	tax	NOUN
inlawrev-3479	1909	17	court	court	NOUN
inlawrev-3479	1909	18	had	have	VERB
inlawrev-3479	1909	19	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1909	20	to	to	PART
inlawrev-3479	1909	21	hear	hear	VERB
inlawrev-3479	1909	22	a	a	DET
inlawrev-3479	1909	23	taxpayer	taxpayer	NOUN
inlawrev-3479	1909	24	's	's	PART
inlawrev-3479	1909	25	appeal	appeal	NOUN
inlawrev-3479	1909	26	from	from	ADP
inlawrev-3479	1909	27	a	a	DET
inlawrev-3479	1909	28	final	final	ADJ
inlawrev-3479	1909	29	determination	determination	NOUN
inlawrev-3479	1909	30	where	where	SCONJ
inlawrev-3479	1909	31	the	the	DET
inlawrev-3479	1909	32	idsr	idsr	NOUN
inlawrev-3479	1909	33	sustained	sustain	VERB
inlawrev-3479	1909	34	the	the	DET
inlawrev-3479	1909	35	taxpayer	taxpayer	NOUN
inlawrev-3479	1909	36	's	's	PART
inlawrev-3479	1909	37	protest	protest	NOUN
inlawrev-3479	1909	38	but	but	CCONJ
inlawrev-3479	1909	39	determined	determine	VERB
inlawrev-3479	1909	40	that	that	SCONJ
inlawrev-3479	1909	41	the	the	DET
inlawrev-3479	1909	42	taxpayer	taxpayer	NOUN
inlawrev-3479	1909	43	's	's	PART
inlawrev-3479	1909	44	future	future	ADJ
inlawrev-3479	1909	45	purchases	purchase	NOUN
inlawrev-3479	1909	46	would	would	AUX
inlawrev-3479	1909	47	not	not	PART
inlawrev-3479	1909	48	be	be	AUX
inlawrev-3479	1909	49	exempt	exempt	ADJ
inlawrev-3479	1909	50	from	from	ADP
inlawrev-3479	1909	51	the	the	DET
inlawrev-3479	1909	52	indiana	indiana	PROPN
inlawrev-3479	1909	53	sales	sale	NOUN
inlawrev-3479	1909	54	and	and	CCONJ
inlawrev-3479	1909	55	use	use	VERB
inlawrev-3479	1909	56	taxes	taxis	NOUN
inlawrev-3479	1909	57	.	.	PUNCT
inlawrev-3479	1910	1	637	637	NUM
inlawrev-3479	1910	2	each	each	DET
inlawrev-3479	1910	3	month	month	NOUN
inlawrev-3479	1910	4	,	,	PUNCT
inlawrev-3479	1910	5	carroll	carroll	PROPN
inlawrev-3479	1910	6	county	county	PROPN
inlawrev-3479	1910	7	rural	rural	ADJ
inlawrev-3479	1910	8	electric	electric	PROPN
inlawrev-3479	1910	9	membership	membership	NOUN
inlawrev-3479	1910	10	corporation	corporation	PROPN
inlawrev-3479	1910	11	(	(	PUNCT
inlawrev-3479	1910	12	taxpayer	taxpayer	PROPN
inlawrev-3479	1910	13	)	)	PUNCT
inlawrev-3479	1910	14	purchased	purchase	VERB
inlawrev-3479	1910	15	a	a	DET
inlawrev-3479	1910	16	publication	publication	NOUN
inlawrev-3479	1910	17	and	and	CCONJ
inlawrev-3479	1910	18	distributed	distribute	VERB
inlawrev-3479	1910	19	the	the	DET
inlawrev-3479	1910	20	publication	publication	NOUN
inlawrev-3479	1910	21	to	to	ADP
inlawrev-3479	1910	22	all	all	PRON
inlawrev-3479	1910	23	of	of	ADP
inlawrev-3479	1910	24	its	its	PRON
inlawrev-3479	1910	25	members	member	NOUN
inlawrev-3479	1910	26	.	.	PUNCT
inlawrev-3479	1911	1	the	the	DET
inlawrev-3479	1911	2	idsr	idsr	NOUN
inlawrev-3479	1911	3	determined	determine	VERB
inlawrev-3479	1911	4	that	that	SCONJ
inlawrev-3479	1911	5	the	the	DET
inlawrev-3479	1911	6	subject	subject	ADJ
inlawrev-3479	1911	7	publication	publication	NOUN
inlawrev-3479	1911	8	failed	fail	VERB
inlawrev-3479	1911	9	to	to	PART
inlawrev-3479	1911	10	meet	meet	VERB
inlawrev-3479	1911	11	all	all	PRON
inlawrev-3479	1911	12	of	of	ADP
inlawrev-3479	1911	13	the	the	DET
inlawrev-3479	1911	14	regulatory	regulatory	ADJ
inlawrev-3479	1911	15	requirements	requirement	NOUN
inlawrev-3479	1911	16	to	to	PART
inlawrev-3479	1911	17	be	be	AUX
inlawrev-3479	1911	18	considered	consider	VERB
inlawrev-3479	1911	19	a	a	DET
inlawrev-3479	1911	20	newspaper	newspaper	NOUN
inlawrev-3479	1911	21	and	and	CCONJ
inlawrev-3479	1911	22	that	that	SCONJ
inlawrev-3479	1911	23	consequently	consequently	ADV
inlawrev-3479	1911	24	,	,	PUNCT
inlawrev-3479	1911	25	future	future	ADJ
inlawrev-3479	1911	26	purchases	purchase	NOUN
inlawrev-3479	1911	27	and	and	CCONJ
inlawrev-3479	1911	28	use	use	NOUN
inlawrev-3479	1911	29	of	of	ADP
inlawrev-3479	1911	30	the	the	DET
inlawrev-3479	1911	31	publication	publication	NOUN
inlawrev-3479	1911	32	would	would	AUX
inlawrev-3479	1911	33	no	no	ADV
inlawrev-3479	1911	34	longer	long	ADV
inlawrev-3479	1911	35	be	be	AUX
inlawrev-3479	1911	36	exempt	exempt	ADJ
inlawrev-3479	1911	37	from	from	ADP
inlawrev-3479	1911	38	the	the	DET
inlawrev-3479	1911	39	sales	sale	NOUN
inlawrev-3479	1911	40	tax	tax	NOUN
inlawrev-3479	1911	41	.	.	PUNCT
inlawrev-3479	1912	1	638	638	NUM
inlawrev-3479	1912	2	the	the	DET
inlawrev-3479	1912	3	tax	tax	NOUN
inlawrev-3479	1912	4	court	court	NOUN
inlawrev-3479	1912	5	reviewed	review	VERB
inlawrev-3479	1912	6	fundamental	fundamental	ADJ
inlawrev-3479	1912	7	principles	principle	NOUN
inlawrev-3479	1912	8	ofsubject	ofsubject	ADJ
inlawrev-3479	1912	9	matterjurisdiction	matterjurisdiction	NOUN
inlawrev-3479	1912	10	and	and	CCONJ
inlawrev-3479	1912	11	found	find	VERB
inlawrev-3479	1912	12	that	that	SCONJ
inlawrev-3479	1912	13	every	every	DET
inlawrev-3479	1912	14	action	action	NOUN
inlawrev-3479	1912	15	has	have	VERB
inlawrev-3479	1912	16	threejurisdictional	threejurisdictional	ADJ
inlawrev-3479	1912	17	elements	element	NOUN
inlawrev-3479	1912	18	:	:	PUNCT
inlawrev-3479	1912	19	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1912	20	ofthe	ofthe	ADJ
inlawrev-3479	1912	21	subject	subject	NOUN
inlawrev-3479	1912	22	matter	matter	NOUN
inlawrev-3479	1912	23	;	;	PUNCT
inlawrev-3479	1912	24	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1912	25	of	of	ADP
inlawrev-3479	1912	26	the	the	DET
inlawrev-3479	1912	27	person	person	NOUN
inlawrev-3479	1912	28	;	;	PUNCT
inlawrev-3479	1912	29	and	and	CCONJ
inlawrev-3479	1912	30	,	,	PUNCT
inlawrev-3479	1912	31	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1912	32	of	of	ADP
inlawrev-3479	1912	33	the	the	DET
inlawrev-3479	1912	34	particular	particular	ADJ
inlawrev-3479	1912	35	case	case	NOUN
inlawrev-3479	1912	36	.	.	PUNCT
inlawrev-3479	1913	1	639	639	NUM
inlawrev-3479	1914	1	the	the	DET
inlawrev-3479	1914	2	tax	tax	NOUN
inlawrev-3479	1914	3	court	court	NOUN
inlawrev-3479	1914	4	found	find	VERB
inlawrev-3479	1914	5	that	that	SCONJ
inlawrev-3479	1914	6	the	the	DET
inlawrev-3479	1914	7	general	general	ADJ
inlawrev-3479	1914	8	scope	scope	NOUN
inlawrev-3479	1914	9	of	of	ADP
inlawrev-3479	1914	10	authority	authority	NOUN
inlawrev-3479	1914	11	conferred	confer	VERB
inlawrev-3479	1914	12	upon	upon	SCONJ
inlawrev-3479	1914	13	the	the	DET
inlawrev-3479	1914	14	tax	tax	NOUN
inlawrev-3479	1914	15	court	court	NOUN
inlawrev-3479	1914	16	is	be	AUX
inlawrev-3479	1914	17	governed	govern	VERB
inlawrev-3479	1914	18	by	by	ADP
inlawrev-3479	1914	19	section	section	NOUN
inlawrev-3479	1914	20	33	33	NUM
inlawrev-3479	1914	21	-	-	SYM
inlawrev-3479	1914	22	3	3	NUM
inlawrev-3479	1914	23	-	-	PUNCT
inlawrev-3479	1914	24	5	5	NUM
inlawrev-3479	1914	25	-	-	PUNCT
inlawrev-3479	1914	26	2(a)(l	2(a)(l	NUM
inlawrev-3479	1914	27	)	)	PUNCT
inlawrev-3479	1914	28	ofthe	ofthe	PROPN
inlawrev-3479	1914	29	indiana	indiana	PROPN
inlawrev-3479	1914	30	code	code	PROPN
inlawrev-3479	1914	31	.	.	PUNCT
inlawrev-3479	1915	1	640	640	NUM
inlawrev-3479	1915	2	the	the	DET
inlawrev-3479	1915	3	tax	tax	NOUN
inlawrev-3479	1915	4	court	court	NOUN
inlawrev-3479	1915	5	noted	note	VERB
inlawrev-3479	1915	6	that	that	SCONJ
inlawrev-3479	1915	7	this	this	DET
inlawrev-3479	1915	8	statutory	statutory	ADJ
inlawrev-3479	1915	9	provision	provision	NOUN
inlawrev-3479	1915	10	provides	provide	VERB
inlawrev-3479	1915	11	that	that	SCONJ
inlawrev-3479	1915	12	the	the	DET
inlawrev-3479	1915	13	tax	tax	NOUN
inlawrev-3479	1915	14	court	court	NOUN
inlawrev-3479	1915	15	is	be	AUX
inlawrev-3479	1915	16	a	a	DET
inlawrev-3479	1915	17	court	court	NOUN
inlawrev-3479	1915	18	of	of	ADP
inlawrev-3479	1915	19	limited	limited	ADJ
inlawrev-3479	1915	20	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1915	21	,	,	PUNCT
inlawrev-3479	1915	22	having	have	VERB
inlawrev-3479	1915	23	"	"	PUNCT
inlawrev-3479	1915	24	exclusive	exclusive	ADJ
inlawrev-3479	1915	25	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1915	26	over	over	ADP
inlawrev-3479	1915	27	any	any	DET
inlawrev-3479	1915	28	case	case	NOUN
inlawrev-3479	1915	29	that	that	PRON
inlawrev-3479	1915	30	arises	arise	VERB
inlawrev-3479	1915	31	under	under	ADP
inlawrev-3479	1915	32	the	the	DET
inlawrev-3479	1915	33	tax	tax	NOUN
inlawrev-3479	1915	34	laws	law	NOUN
inlawrev-3479	1915	35	of	of	ADP
inlawrev-3479	1915	36	[	[	X
inlawrev-3479	1915	37	indiana	indiana	X
inlawrev-3479	1915	38	]	]	PUNCT
inlawrev-3479	1915	39	and	and	CCONJ
inlawrev-3479	1915	40	that	that	PRON
inlawrev-3479	1915	41	is	be	AUX
inlawrev-3479	1915	42	an	an	DET
inlawrev-3479	1915	43	initial	initial	ADJ
inlawrev-3479	1915	44	appeal	appeal	NOUN
inlawrev-3479	1915	45	of	of	ADP
inlawrev-3479	1915	46	a	a	DET
inlawrev-3479	1915	47	final	final	ADJ
inlawrev-3479	1915	48	determination	determination	NOUN
inlawrev-3479	1915	49	"	"	PUNCT
inlawrev-3479	1915	50	made	make	VERB
inlawrev-3479	1915	51	by	by	ADP
inlawrev-3479	1915	52	the	the	DET
inlawrev-3479	1915	53	idsr.641	idsr.641	PROPN
inlawrev-3479	1915	54	the	the	DET
inlawrev-3479	1915	55	tax	tax	NOUN
inlawrev-3479	1915	56	court	court	NOUN
inlawrev-3479	1915	57	concluded	conclude	VERB
inlawrev-3479	1915	58	that	that	SCONJ
inlawrev-3479	1915	59	because	because	SCONJ
inlawrev-3479	1915	60	the	the	DET
inlawrev-3479	1915	61	taxpayer	taxpayer	NOUN
inlawrev-3479	1915	62	challenged	challenge	VERB
inlawrev-3479	1915	63	the	the	DET
inlawrev-3479	1915	64	idsr	idsr	NOUN
inlawrev-3479	1915	65	's	's	PART
inlawrev-3479	1915	66	assessment	assessment	NOUN
inlawrev-3479	1915	67	and	and	CCONJ
inlawrev-3479	1915	68	collection	collection	NOUN
inlawrev-3479	1915	69	ofindiana	ofindiana	PROPN
inlawrev-3479	1915	70	's	's	PART
inlawrev-3479	1915	71	sales	sale	NOUN
inlawrev-3479	1915	72	and	and	CCONJ
inlawrev-3479	1915	73	633	633	NUM
inlawrev-3479	1915	74	.	.	PUNCT
inlawrev-3479	1916	1	see	see	VERB
inlawrev-3479	1916	2	snyder	snyder	NOUN
inlawrev-3479	1916	3	,	,	PUNCT
inlawrev-3479	1916	4	723	723	NUM
inlawrev-3479	1916	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1916	6	at	at	ADP
inlawrev-3479	1916	7	491	491	NUM
inlawrev-3479	1916	8	.	.	PUNCT
inlawrev-3479	1917	1	634	634	X
inlawrev-3479	1917	2	.	.	PUNCT
inlawrev-3479	1917	3	see	see	VERB
inlawrev-3479	1917	4	i	i	PRON
inlawrev-3479	1917	5	d.	d.	PROPN
inlawrev-3479	1917	6	635	635	NUM
inlawrev-3479	1917	7	.	.	PUNCT
inlawrev-3479	1918	1	733	733	NUM
inlawrev-3479	1918	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1918	3	44	44	NUM
inlawrev-3479	1918	4	(	(	PUNCT
inlawrev-3479	1918	5	ind	ind	NOUN
inlawrev-3479	1918	6	.	.	PUNCT
inlawrev-3479	1918	7	tax	tax	PROPN
inlawrev-3479	1919	1	ct	ct	PROPN
inlawrev-3479	1919	2	.	.	PROPN
inlawrev-3479	1919	3	2000	2000	NUM
inlawrev-3479	1919	4	)	)	PUNCT
inlawrev-3479	1919	5	.	.	PUNCT
inlawrev-3479	1920	1	636	636	NUM
inlawrev-3479	1920	2	.	.	PUNCT
inlawrev-3479	1921	1	see	see	VERB
inlawrev-3479	1921	2	i	i	PRON
inlawrev-3479	1921	3	d.	d.	PROPN
inlawrev-3479	1921	4	at	at	ADP
inlawrev-3479	1921	5	46	46	NUM
inlawrev-3479	1921	6	.	.	PUNCT
inlawrev-3479	1922	1	637	637	NUM
inlawrev-3479	1922	2	.	.	PUNCT
inlawrev-3479	1923	1	see	see	VERB
inlawrev-3479	1923	2	i	i	PRON
inlawrev-3479	1923	3	d.	d.	PROPN
inlawrev-3479	1923	4	638	638	NUM
inlawrev-3479	1923	5	.	.	PUNCT
inlawrev-3479	1924	1	see	see	VERB
inlawrev-3479	1924	2	i	i	PROPN
inlawrev-3479	1924	3	d.	d.	PROPN
inlawrev-3479	1924	4	;	;	PUNCT
inlawrev-3479	1924	5	see	see	VERB
inlawrev-3479	1924	6	also	also	ADV
inlawrev-3479	1924	7	ind	ind	PROPN
inlawrev-3479	1924	8	.	.	PUNCT
inlawrev-3479	1925	1	code	code	PROPN
inlawrev-3479	1925	2	§	§	PROPN
inlawrev-3479	1925	3	6	6	NUM
inlawrev-3479	1925	4	-	-	SYM
inlawrev-3479	1925	5	2.5	2.5	NUM
inlawrev-3479	1925	6	-	-	SYM
inlawrev-3479	1925	7	51	51	NUM
inlawrev-3479	1925	8	7	7	NUM
inlawrev-3479	1925	9	(	(	PUNCT
inlawrev-3479	1925	10	2000	2000	NUM
inlawrev-3479	1925	11	)	)	PUNCT
inlawrev-3479	1925	12	(	(	PUNCT
inlawrev-3479	1925	13	newspaper	newspaper	NOUN
inlawrev-3479	1925	14	exemption	exemption	NOUN
inlawrev-3479	1925	15	)	)	PUNCT
inlawrev-3479	1925	16	.	.	PUNCT
inlawrev-3479	1926	1	639	639	NUM
inlawrev-3479	1926	2	.	.	PUNCT
inlawrev-3479	1927	1	see	see	VERB
inlawrev-3479	1927	2	carroll	carroll	PROPN
inlawrev-3479	1927	3	county	county	PROPN
inlawrev-3479	1927	4	,	,	PUNCT
inlawrev-3479	1927	5	733	733	NUM
inlawrev-3479	1927	6	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1927	7	at	at	ADP
inlawrev-3479	1927	8	47	47	NUM
inlawrev-3479	1927	9	.	.	PUNCT
inlawrev-3479	1927	10	640	640	NUM
inlawrev-3479	1927	11	.	.	PUNCT
inlawrev-3479	1928	1	see	see	VERB
inlawrev-3479	1928	2	i	i	PRON
inlawrev-3479	1928	3	d.	d.	PROPN
inlawrev-3479	1928	4	;	;	PUNCT
inlawrev-3479	1928	5	see	see	VERB
inlawrev-3479	1928	6	also	also	ADV
inlawrev-3479	1928	7	ind	ind	PROPN
inlawrev-3479	1928	8	.	.	PUNCT
inlawrev-3479	1929	1	code	code	PROPN
inlawrev-3479	1929	2	§	§	PROPN
inlawrev-3479	1929	3	33	33	NUM
inlawrev-3479	1929	4	-	-	SYM
inlawrev-3479	1929	5	3	3	NUM
inlawrev-3479	1929	6	-	-	PUNCT
inlawrev-3479	1929	7	5	5	NUM
inlawrev-3479	1929	8	-	-	PUNCT
inlawrev-3479	1929	9	2(a	2(a	NUM
inlawrev-3479	1929	10	)	)	PUNCT
inlawrev-3479	1929	11	(	(	PUNCT
inlawrev-3479	1929	12	1	1	X
inlawrev-3479	1929	13	)	)	PUNCT
inlawrev-3479	1929	14	(	(	PUNCT
inlawrev-3479	1929	15	200	200	NUM
inlawrev-3479	1929	16	1	1	NUM
inlawrev-3479	1929	17	)	)	PUNCT
inlawrev-3479	1929	18	.	.	PUNCT
inlawrev-3479	1930	1	641	641	NUM
inlawrev-3479	1930	2	.	.	PUNCT
inlawrev-3479	1931	1	carroll	carroll	PROPN
inlawrev-3479	1931	2	county	county	PROPN
inlawrev-3479	1931	3	,	,	PUNCT
inlawrev-3479	1931	4	733	733	NUM
inlawrev-3479	1931	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1931	6	at	at	ADP
inlawrev-3479	1931	7	47	47	NUM
inlawrev-3479	1931	8	(	(	PUNCT
inlawrev-3479	1931	9	quoting	quote	VERB
inlawrev-3479	1931	10	ind	ind	PROPN
inlawrev-3479	1931	11	.	.	PUNCT
inlawrev-3479	1932	1	code	code	PROPN
inlawrev-3479	1932	2	§	§	PROPN
inlawrev-3479	1932	3	33	33	NUM
inlawrev-3479	1932	4	-	-	SYM
inlawrev-3479	1932	5	3	3	NUM
inlawrev-3479	1932	6	-	-	PUNCT
inlawrev-3479	1932	7	5	5	NUM
inlawrev-3479	1932	8	-	-	PUNCT
inlawrev-3479	1932	9	2(a)(l	2(a)(l	NUM
inlawrev-3479	1932	10	)	)	PUNCT
inlawrev-3479	1932	11	(	(	PUNCT
inlawrev-3479	1932	12	2001	2001	NUM
inlawrev-3479	1932	13	)	)	PUNCT
inlawrev-3479	1932	14	)	)	PUNCT
inlawrev-3479	1932	15	.	.	PUNCT
inlawrev-3479	1933	1	1060	1060	NUM
inlawrev-3479	1933	2	indiana	indiana	PROPN
inlawrev-3479	1933	3	law	law	PROPN
inlawrev-3479	1933	4	review	review	NOUN
inlawrev-3479	1933	5	[	[	X
inlawrev-3479	1933	6	vol	vol	NOUN
inlawrev-3479	1933	7	.	.	PUNCT
inlawrev-3479	1934	1	34	34	NUM
inlawrev-3479	1934	2	:	:	SYM
inlawrev-3479	1934	3	1003	1003	NUM
inlawrev-3479	1934	4	use	use	VERB
inlawrev-3479	1934	5	taxes	taxis	NOUN
inlawrev-3479	1934	6	and	and	CCONJ
inlawrev-3479	1934	7	because	because	SCONJ
inlawrev-3479	1934	8	the	the	DET
inlawrev-3479	1934	9	taxpayer	taxpayer	NOUN
inlawrev-3479	1934	10	appealed	appeal	VERB
inlawrev-3479	1934	11	from	from	ADP
inlawrev-3479	1934	12	a	a	DET
inlawrev-3479	1934	13	final	final	ADJ
inlawrev-3479	1934	14	determination	determination	NOUN
inlawrev-3479	1934	15	issued	issue	VERB
inlawrev-3479	1934	16	by	by	ADP
inlawrev-3479	1934	17	the	the	DET
inlawrev-3479	1934	18	idsr	idsr	NOUN
inlawrev-3479	1934	19	,	,	PUNCT
inlawrev-3479	1934	20	the	the	DET
inlawrev-3479	1934	21	taxpayer	taxpayer	NOUN
inlawrev-3479	1934	22	's	's	PART
inlawrev-3479	1934	23	appeal	appeal	NOUN
inlawrev-3479	1934	24	fell	fall	VERB
inlawrev-3479	1934	25	within	within	ADP
inlawrev-3479	1934	26	the	the	DET
inlawrev-3479	1934	27	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1934	28	ofthe	ofthe	NOUN
inlawrev-3479	1934	29	tax	tax	NOUN
inlawrev-3479	1934	30	court.642	court.642	VERB
inlawrev-3479	1934	31	next	next	ADV
inlawrev-3479	1934	32	,	,	PUNCT
inlawrev-3479	1934	33	the	the	DET
inlawrev-3479	1934	34	tax	tax	NOUN
inlawrev-3479	1934	35	court	court	NOUN
inlawrev-3479	1934	36	addressed	address	VERB
inlawrev-3479	1934	37	the	the	DET
inlawrev-3479	1934	38	ripeness	ripeness	NOUN
inlawrev-3479	1934	39	issue	issue	NOUN
inlawrev-3479	1934	40	raised	raise	VERB
inlawrev-3479	1934	41	by	by	ADP
inlawrev-3479	1934	42	the	the	DET
inlawrev-3479	1934	43	idsr	idsr	NOUN
inlawrev-3479	1934	44	.	.	PUNCT
inlawrev-3479	1935	1	the	the	DET
inlawrev-3479	1935	2	tax	tax	NOUN
inlawrev-3479	1935	3	court	court	NOUN
inlawrev-3479	1935	4	observed	observe	VERB
inlawrev-3479	1935	5	that	that	SCONJ
inlawrev-3479	1935	6	when	when	SCONJ
inlawrev-3479	1935	7	ruling	rule	VERB
inlawrev-3479	1935	8	upon	upon	SCONJ
inlawrev-3479	1935	9	a	a	DET
inlawrev-3479	1935	10	ripeness	ripeness	NOUN
inlawrev-3479	1935	11	challenge	challenge	NOUN
inlawrev-3479	1935	12	,	,	PUNCT
inlawrev-3479	1935	13	it	it	PRON
inlawrev-3479	1935	14	must	must	AUX
inlawrev-3479	1935	15	consider	consider	VERB
inlawrev-3479	1935	16	both	both	PRON
inlawrev-3479	1935	17	the	the	DET
inlawrev-3479	1935	18	fitness	fitness	NOUN
inlawrev-3479	1935	19	of	of	ADP
inlawrev-3479	1935	20	the	the	DET
inlawrev-3479	1935	21	issues	issue	NOUN
inlawrev-3479	1935	22	for	for	ADP
inlawrev-3479	1935	23	judicial	judicial	ADJ
inlawrev-3479	1935	24	decision	decision	NOUN
inlawrev-3479	1935	25	and	and	CCONJ
inlawrev-3479	1935	26	any	any	DET
inlawrev-3479	1935	27	hardship	hardship	NOUN
inlawrev-3479	1935	28	imposed	impose	VERB
inlawrev-3479	1935	29	on	on	ADP
inlawrev-3479	1935	30	the	the	DET
inlawrev-3479	1935	31	parties	party	NOUN
inlawrev-3479	1935	32	by	by	ADP
inlawrev-3479	1935	33	withholding	withhold	VERB
inlawrev-3479	1935	34	court	court	NOUN
inlawrev-3479	1935	35	consideration	consideration	NOUN
inlawrev-3479	1935	36	.	.	PUNCT
inlawrev-3479	1936	1	643	643	NUM
inlawrev-3479	1936	2	in	in	ADP
inlawrev-3479	1936	3	this	this	DET
inlawrev-3479	1936	4	case	case	NOUN
inlawrev-3479	1936	5	,	,	PUNCT
inlawrev-3479	1936	6	the	the	DET
inlawrev-3479	1936	7	tax	tax	NOUN
inlawrev-3479	1936	8	court	court	NOUN
inlawrev-3479	1936	9	found	find	VERB
inlawrev-3479	1936	10	a	a	DET
inlawrev-3479	1936	11	sufficient	sufficient	ADJ
inlawrev-3479	1936	12	factual	factual	ADJ
inlawrev-3479	1936	13	basis	basis	NOUN
inlawrev-3479	1936	14	for	for	ADP
inlawrev-3479	1936	15	the	the	DET
inlawrev-3479	1936	16	taxpayer	taxpayer	NOUN
inlawrev-3479	1936	17	'	'	PART
inlawrev-3479	1936	18	s	s	NOUN
inlawrev-3479	1936	19	challenge	challenge	NOUN
inlawrev-3479	1936	20	:	:	PUNCT
inlawrev-3479	1936	21	whether	whether	SCONJ
inlawrev-3479	1936	22	or	or	CCONJ
inlawrev-3479	1936	23	not	not	PART
inlawrev-3479	1936	24	the	the	DET
inlawrev-3479	1936	25	taxpayer	taxpayer	NOUN
inlawrev-3479	1936	26	'	'	PART
inlawrev-3479	1936	27	s	s	NOUN
inlawrev-3479	1936	28	publication	publication	NOUN
inlawrev-3479	1936	29	qualified	qualified	ADJ
inlawrev-3479	1936	30	as	as	ADP
inlawrev-3479	1936	31	a	a	DET
inlawrev-3479	1936	32	newspaper	newspaper	NOUN
inlawrev-3479	1936	33	.	.	PUNCT
inlawrev-3479	1937	1	644	644	NUM
inlawrev-3479	1937	2	consequently	consequently	ADV
inlawrev-3479	1937	3	,	,	PUNCT
inlawrev-3479	1937	4	the	the	DET
inlawrev-3479	1937	5	tax	tax	NOUN
inlawrev-3479	1937	6	court	court	NOUN
inlawrev-3479	1937	7	concluded	conclude	VERB
inlawrev-3479	1937	8	that	that	SCONJ
inlawrev-3479	1937	9	the	the	DET
inlawrev-3479	1937	10	substantive	substantive	ADJ
inlawrev-3479	1937	11	issue	issue	NOUN
inlawrev-3479	1937	12	in	in	ADP
inlawrev-3479	1937	13	the	the	DET
inlawrev-3479	1937	14	case	case	NOUN
inlawrev-3479	1937	15	was	be	AUX
inlawrev-3479	1937	16	fit	fit	ADJ
inlawrev-3479	1937	17	for	for	ADP
inlawrev-3479	1937	18	judicial	judicial	ADJ
inlawrev-3479	1937	19	decision.645	decision.645	ADJ
inlawrev-3479	1937	20	next	next	ADV
inlawrev-3479	1937	21	,	,	PUNCT
inlawrev-3479	1937	22	the	the	DET
inlawrev-3479	1937	23	tax	tax	NOUN
inlawrev-3479	1937	24	court	court	NOUN
inlawrev-3479	1937	25	considered	consider	VERB
inlawrev-3479	1937	26	the	the	DET
inlawrev-3479	1937	27	idsr	idsr	NOUN
inlawrev-3479	1937	28	's	's	PART
inlawrev-3479	1937	29	allegation	allegation	NOUN
inlawrev-3479	1937	30	that	that	SCONJ
inlawrev-3479	1937	31	the	the	DET
inlawrev-3479	1937	32	taxpayer	taxpayer	NOUN
inlawrev-3479	1937	33	failed	fail	VERB
inlawrev-3479	1937	34	to	to	PART
inlawrev-3479	1937	35	state	state	VERB
inlawrev-3479	1937	36	a	a	DET
inlawrev-3479	1937	37	claim	claim	NOUN
inlawrev-3479	1937	38	upon	upon	SCONJ
inlawrev-3479	1937	39	which	which	DET
inlawrev-3479	1937	40	relief	relief	NOUN
inlawrev-3479	1937	41	could	could	AUX
inlawrev-3479	1937	42	be	be	AUX
inlawrev-3479	1937	43	granted	grant	VERB
inlawrev-3479	1937	44	.	.	PUNCT
inlawrev-3479	1938	1	646	646	NUM
inlawrev-3479	1938	2	the	the	DET
inlawrev-3479	1938	3	tax	tax	NOUN
inlawrev-3479	1938	4	court	court	NOUN
inlawrev-3479	1938	5	noted	note	VERB
inlawrev-3479	1938	6	that	that	SCONJ
inlawrev-3479	1938	7	"	"	PUNCT
inlawrev-3479	1938	8	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1938	9	over	over	ADP
inlawrev-3479	1938	10	the	the	DET
inlawrev-3479	1938	11	particular	particular	ADJ
inlawrev-3479	1938	12	case	case	NOUN
inlawrev-3479	1938	13	refers	refer	VERB
inlawrev-3479	1938	14	to	to	ADP
inlawrev-3479	1938	15	the	the	DET
inlawrev-3479	1938	16	right	right	NOUN
inlawrev-3479	1938	17	,	,	PUNCT
inlawrev-3479	1938	18	authority	authority	NOUN
inlawrev-3479	1938	19	,	,	PUNCT
inlawrev-3479	1938	20	and	and	CCONJ
inlawrev-3479	1938	21	power	power	NOUN
inlawrev-3479	1938	22	to	to	PART
inlawrev-3479	1938	23	hear	hear	VERB
inlawrev-3479	1938	24	and	and	CCONJ
inlawrev-3479	1938	25	determine	determine	VERB
inlawrev-3479	1938	26	a	a	DET
inlawrev-3479	1938	27	specific	specific	ADJ
inlawrev-3479	1938	28	case	case	NOUN
inlawrev-3479	1938	29	within	within	ADP
inlawrev-3479	1938	30	the	the	DET
inlawrev-3479	1938	31	class	class	NOUN
inlawrev-3479	1938	32	of	of	ADP
inlawrev-3479	1938	33	cases	case	NOUN
inlawrev-3479	1938	34	over	over	ADP
inlawrev-3479	1938	35	which	which	PRON
inlawrev-3479	1938	36	a	a	DET
inlawrev-3479	1938	37	court	court	NOUN
inlawrev-3479	1938	38	has	have	VERB
inlawrev-3479	1938	39	subject	subject	ADJ
inlawrev-3479	1938	40	matter	matter	NOUN
inlawrev-3479	1938	41	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1938	42	.	.	PUNCT
inlawrev-3479	1938	43	"	"	PUNCT
inlawrev-3479	1939	1	647	647	NUM
inlawrev-3479	1939	2	the	the	DET
inlawrev-3479	1939	3	tax	tax	NOUN
inlawrev-3479	1939	4	court	court	NOUN
inlawrev-3479	1939	5	determined	determine	VERB
inlawrev-3479	1939	6	that	that	SCONJ
inlawrev-3479	1939	7	the	the	DET
inlawrev-3479	1939	8	taxpayer	taxpayer	NOUN
inlawrev-3479	1939	9	had	have	AUX
inlawrev-3479	1939	10	completed	complete	VERB
inlawrev-3479	1939	11	the	the	DET
inlawrev-3479	1939	12	statutory	statutory	ADJ
inlawrev-3479	1939	13	requirements	requirement	NOUN
inlawrev-3479	1939	14	to	to	PART
inlawrev-3479	1939	15	bring	bring	VERB
inlawrev-3479	1939	16	this	this	DET
inlawrev-3479	1939	17	appeal	appeal	NOUN
inlawrev-3479	1939	18	.	.	PUNCT
inlawrev-3479	1940	1	648	648	NUM
inlawrev-3479	1940	2	in	in	ADP
inlawrev-3479	1940	3	summary	summary	NOUN
inlawrev-3479	1940	4	,	,	PUNCT
inlawrev-3479	1940	5	the	the	DET
inlawrev-3479	1940	6	tax	tax	NOUN
inlawrev-3479	1940	7	court	court	NOUN
inlawrev-3479	1940	8	found	find	VERB
inlawrev-3479	1940	9	that	that	SCONJ
inlawrev-3479	1940	10	the	the	DET
inlawrev-3479	1940	11	idsr	idsr	NOUN
inlawrev-3479	1940	12	failed	fail	VERB
inlawrev-3479	1940	13	to	to	PART
inlawrev-3479	1940	14	demonstrate	demonstrate	VERB
inlawrev-3479	1940	15	that	that	SCONJ
inlawrev-3479	1940	16	the	the	DET
inlawrev-3479	1940	17	tax	tax	NOUN
inlawrev-3479	1940	18	court	court	NOUN
inlawrev-3479	1940	19	lacked	lack	VERB
inlawrev-3479	1940	20	jurisdiction	jurisdiction	NOUN
inlawrev-3479	1940	21	over	over	ADP
inlawrev-3479	1940	22	this	this	DET
inlawrev-3479	1940	23	particular	particular	ADJ
inlawrev-3479	1940	24	case	case	NOUN
inlawrev-3479	1940	25	and	and	CCONJ
inlawrev-3479	1940	26	denied	deny	VERB
inlawrev-3479	1940	27	the	the	DET
inlawrev-3479	1940	28	idsr	idsr	NOUN
inlawrev-3479	1940	29	's	's	PART
inlawrev-3479	1940	30	motion	motion	NOUN
inlawrev-3479	1940	31	to	to	ADP
inlawrev-3479	1940	32	dismiss.649	dismiss.649	NOUN
inlawrev-3479	1940	33	f.	f.	PROPN
inlawrev-3479	1940	34	indiana	indiana	PROPN
inlawrev-3479	1940	35	inheritance	inheritance	NOUN
inlawrev-3479	1940	36	taxes	taxis	NOUN
inlawrev-3479	1940	37	in	in	ADP
inlawrev-3479	1940	38	department	department	NOUN
inlawrev-3479	1940	39	of	of	ADP
inlawrev-3479	1940	40	state	state	PROPN
inlawrev-3479	1940	41	revenue	revenue	NOUN
inlawrev-3479	1940	42	,	,	PUNCT
inlawrev-3479	1940	43	inheritance	inheritance	NOUN
inlawrev-3479	1940	44	tax	tax	NOUN
inlawrev-3479	1940	45	division	division	NOUN
inlawrev-3479	1940	46	v.	v.	ADP
inlawrev-3479	1940	47	estate	estate	NOUN
inlawrev-3479	1940	48	of	of	ADP
inlawrev-3479	1940	49	riggs	riggs	PROPN
inlawrev-3479	1940	50	,	,	PUNCT
inlawrev-3479	1940	51	650	650	NUM
inlawrev-3479	1940	52	the	the	DET
inlawrev-3479	1940	53	inheritance	inheritance	NOUN
inlawrev-3479	1940	54	tax	tax	NOUN
inlawrev-3479	1940	55	division	division	NOUN
inlawrev-3479	1940	56	of	of	ADP
inlawrev-3479	1940	57	the	the	DET
inlawrev-3479	1940	58	idsr	idsr	NOUN
inlawrev-3479	1940	59	appealed	appeal	VERB
inlawrev-3479	1940	60	a	a	DET
inlawrev-3479	1940	61	probate	probate	NOUN
inlawrev-3479	1940	62	court	court	NOUN
inlawrev-3479	1940	63	's	's	PART
inlawrev-3479	1940	64	order	order	NOUN
inlawrev-3479	1940	65	denying	deny	VERB
inlawrev-3479	1940	66	the	the	DET
inlawrev-3479	1940	67	idsr	idsr	NOUN
inlawrev-3479	1940	68	's	's	PART
inlawrev-3479	1940	69	petition	petition	NOUN
inlawrev-3479	1940	70	to	to	PART
inlawrev-3479	1940	71	redetermine	redetermine	VERB
inlawrev-3479	1940	72	the	the	DET
inlawrev-3479	1940	73	inheritance	inheritance	NOUN
inlawrev-3479	1940	74	taxes	taxis	NOUN
inlawrev-3479	1940	75	owed	owe	VERB
inlawrev-3479	1940	76	by	by	ADP
inlawrev-3479	1940	77	the	the	DET
inlawrev-3479	1940	78	transferees	transferee	NOUN
inlawrev-3479	1940	79	of	of	ADP
inlawrev-3479	1940	80	real	real	ADJ
inlawrev-3479	1940	81	and	and	CCONJ
inlawrev-3479	1940	82	personal	personal	ADJ
inlawrev-3479	1940	83	property	property	NOUN
inlawrev-3479	1940	84	owned	own	VERB
inlawrev-3479	1940	85	by	by	ADP
inlawrev-3479	1940	86	robert	robert	PROPN
inlawrev-3479	1940	87	e.	e.	PROPN
inlawrev-3479	1940	88	riggs	riggs	PROPN
inlawrev-3479	1940	89	(	(	PUNCT
inlawrev-3479	1940	90	decedent	decedent	PROPN
inlawrev-3479	1940	91	)	)	PUNCT
inlawrev-3479	1940	92	.	.	PUNCT
inlawrev-3479	1941	1	651	651	NUM
inlawrev-3479	1941	2	the	the	DET
inlawrev-3479	1941	3	sole	sole	ADJ
inlawrev-3479	1941	4	issue	issue	NOUN
inlawrev-3479	1941	5	presented	present	VERB
inlawrev-3479	1941	6	for	for	ADP
inlawrev-3479	1941	7	the	the	DET
inlawrev-3479	1941	8	tax	tax	NOUN
inlawrev-3479	1941	9	court	court	NOUN
inlawrev-3479	1941	10	's	's	PART
inlawrev-3479	1941	11	consideration	consideration	NOUN
inlawrev-3479	1941	12	in	in	ADP
inlawrev-3479	1941	13	this	this	DET
inlawrev-3479	1941	14	case	case	NOUN
inlawrev-3479	1941	15	was	be	AUX
inlawrev-3479	1941	16	whether	whether	SCONJ
inlawrev-3479	1941	17	the	the	DET
inlawrev-3479	1941	18	transferees	transferee	NOUN
inlawrev-3479	1941	19	of	of	ADP
inlawrev-3479	1941	20	a	a	DET
inlawrev-3479	1941	21	decedent	decedent	NOUN
inlawrev-3479	1941	22	who	who	PRON
inlawrev-3479	1941	23	died	die	VERB
inlawrev-3479	1941	24	prior	prior	ADV
inlawrev-3479	1941	25	to	to	ADP
inlawrev-3479	1941	26	the	the	DET
inlawrev-3479	1941	27	effective	effective	ADJ
inlawrev-3479	1941	28	date	date	NOUN
inlawrev-3479	1941	29	ofan	ofan	NOUN
inlawrev-3479	1941	30	amendment	amendment	NOUN
inlawrev-3479	1941	31	increasing	increase	VERB
inlawrev-3479	1941	32	an	an	DET
inlawrev-3479	1941	33	exemption	exemption	NOUN
inlawrev-3479	1941	34	to	to	ADP
inlawrev-3479	1941	35	the	the	DET
inlawrev-3479	1941	36	state	state	NOUN
inlawrev-3479	1941	37	's	's	PART
inlawrev-3479	1941	38	inheritance	inheritance	NOUN
inlawrev-3479	1941	39	tax	tax	NOUN
inlawrev-3479	1941	40	were	be	AUX
inlawrev-3479	1941	41	entitled	entitle	VERB
inlawrev-3479	1941	42	to	to	ADP
inlawrev-3479	1941	43	the	the	DET
inlawrev-3479	1941	44	increased	increase	VERB
inlawrev-3479	1941	45	exemption	exemption	NOUN
inlawrev-3479	1941	46	.	.	PUNCT
inlawrev-3479	1942	1	652	652	NUM
inlawrev-3479	1942	2	the	the	DET
inlawrev-3479	1942	3	tax	tax	NOUN
inlawrev-3479	1942	4	court	court	NOUN
inlawrev-3479	1942	5	reversed	reverse	VERB
inlawrev-3479	1942	6	the	the	DET
inlawrev-3479	1942	7	probate	probate	NOUN
inlawrev-3479	1942	8	court	court	NOUN
inlawrev-3479	1942	9	's	's	PART
inlawrev-3479	1942	10	decision	decision	NOUN
inlawrev-3479	1942	11	and	and	CCONJ
inlawrev-3479	1942	12	remanded	remand	VERB
inlawrev-3479	1942	13	the	the	DET
inlawrev-3479	1942	14	case	case	NOUN
inlawrev-3479	1942	15	with	with	ADP
inlawrev-3479	1942	16	instructions	instruction	NOUN
inlawrev-3479	1942	17	to	to	PART
inlawrev-3479	1942	18	grant	grant	VERB
inlawrev-3479	1942	19	the	the	DET
inlawrev-3479	1942	20	idsr	idsr	NOUN
inlawrev-3479	1942	21	's	's	PART
inlawrev-3479	1942	22	request	request	NOUN
inlawrev-3479	1942	23	for	for	ADP
inlawrev-3479	1942	24	a	a	DET
inlawrev-3479	1942	25	redetermination	redetermination	NOUN
inlawrev-3479	1942	26	ofthe	ofthe	NOUN
inlawrev-3479	1942	27	inheritance	inheritance	NOUN
inlawrev-3479	1942	28	taxes	taxis	NOUN
inlawrev-3479	1942	29	owed	owe	VERB
inlawrev-3479	1942	30	by	by	ADP
inlawrev-3479	1942	31	the	the	DET
inlawrev-3479	1942	32	transferees.653	transferees.653	NOUN
inlawrev-3479	1942	33	the	the	DET
inlawrev-3479	1942	34	decedent	decedent	NOUN
inlawrev-3479	1942	35	died	die	VERB
inlawrev-3479	1942	36	testate	testate	NOUN
inlawrev-3479	1942	37	while	while	SCONJ
inlawrev-3479	1942	38	residing	reside	VERB
inlawrev-3479	1942	39	in	in	ADP
inlawrev-3479	1942	40	henry	henry	PROPN
inlawrev-3479	1942	41	county	county	PROPN
inlawrev-3479	1942	42	,	,	PUNCT
inlawrev-3479	1942	43	indiana	indiana	PROPN
inlawrev-3479	1942	44	.	.	PUNCT
inlawrev-3479	1943	1	the	the	DET
inlawrev-3479	1943	2	decedent	decedent	PROPN
inlawrev-3479	1943	3	's	's	PART
inlawrev-3479	1943	4	last	last	ADJ
inlawrev-3479	1943	5	will	will	NOUN
inlawrev-3479	1943	6	and	and	CCONJ
inlawrev-3479	1943	7	testament	testament	NOUN
inlawrev-3479	1943	8	bequeathed	bequeath	VERB
inlawrev-3479	1943	9	or	or	CCONJ
inlawrev-3479	1943	10	devised	devise	VERB
inlawrev-3479	1943	11	his	his	PRON
inlawrev-3479	1943	12	entire	entire	ADJ
inlawrev-3479	1943	13	estate	estate	NOUN
inlawrev-3479	1943	14	to	to	ADP
inlawrev-3479	1943	15	his	his	PRON
inlawrev-3479	1943	16	642	642	NUM
inlawrev-3479	1943	17	.	.	PUNCT
inlawrev-3479	1944	1	see	see	VERB
inlawrev-3479	1944	2	i	i	PRON
inlawrev-3479	1944	3	d.	d.	PROPN
inlawrev-3479	1944	4	643	643	NUM
inlawrev-3479	1944	5	.	.	PUNCT
inlawrev-3479	1945	1	see	see	VERB
inlawrev-3479	1945	2	i	i	PRON
inlawrev-3479	1945	3	d.	d.	PROPN
inlawrev-3479	1945	4	at	at	ADP
inlawrev-3479	1945	5	48	48	NUM
inlawrev-3479	1945	6	.	.	PUNCT
inlawrev-3479	1946	1	644	644	NUM
inlawrev-3479	1946	2	.	.	PUNCT
inlawrev-3479	1947	1	see	see	VERB
inlawrev-3479	1947	2	i	i	PRON
inlawrev-3479	1947	3	d.	d.	PROPN
inlawrev-3479	1947	4	at	at	ADP
inlawrev-3479	1947	5	49	49	NUM
inlawrev-3479	1947	6	.	.	PUNCT
inlawrev-3479	1948	1	645	645	NUM
inlawrev-3479	1948	2	.	.	PUNCT
inlawrev-3479	1949	1	see	see	VERB
inlawrev-3479	1949	2	i	i	PROPN
inlawrev-3479	1949	3	d	d	PROPN
inlawrev-3479	1949	4	646	646	NUM
inlawrev-3479	1949	5	.	.	PUNCT
inlawrev-3479	1950	1	see	see	VERB
inlawrev-3479	1950	2	i	i	PRON
inlawrev-3479	1950	3	d	d	PROPN
inlawrev-3479	1950	4	at	at	ADP
inlawrev-3479	1950	5	49	49	NUM
inlawrev-3479	1950	6	-	-	SYM
inlawrev-3479	1950	7	50	50	NUM
inlawrev-3479	1950	8	;	;	PUNCT
inlawrev-3479	1950	9	see	see	VERB
inlawrev-3479	1950	10	also	also	ADV
inlawrev-3479	1950	11	ind	ind	NOUN
inlawrev-3479	1950	12	.	.	PUNCT
inlawrev-3479	1951	1	tr	tr	VERB
inlawrev-3479	1951	2	.	.	NOUN
inlawrev-3479	1951	3	12(b)(6	12(b)(6	NUM
inlawrev-3479	1951	4	)	)	PUNCT
inlawrev-3479	1951	5	(	(	PUNCT
inlawrev-3479	1951	6	2001	2001	NUM
inlawrev-3479	1951	7	)	)	PUNCT
inlawrev-3479	1951	8	.	.	PUNCT
inlawrev-3479	1952	1	647	647	NUM
inlawrev-3479	1952	2	.	.	PUNCT
inlawrev-3479	1952	3	carroll	carroll	PROPN
inlawrev-3479	1952	4	county	county	PROPN
inlawrev-3479	1952	5	,	,	PUNCT
inlawrev-3479	1952	6	733	733	NUM
inlawrev-3479	1952	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1952	8	at	at	ADP
inlawrev-3479	1952	9	50	50	NUM
inlawrev-3479	1952	10	(	(	PUNCT
inlawrev-3479	1952	11	quoting	quote	VERB
inlawrev-3479	1952	12	adler	adler	PROPN
inlawrev-3479	1952	13	v.	v.	PROPN
inlawrev-3479	1952	14	adler	adler	PROPN
inlawrev-3479	1952	15	,	,	PUNCT
inlawrev-3479	1952	16	713	713	NUM
inlawrev-3479	1952	17	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1952	18	348	348	NUM
inlawrev-3479	1952	19	,	,	PUNCT
inlawrev-3479	1952	20	352	352	NUM
inlawrev-3479	1952	21	(	(	PUNCT
inlawrev-3479	1952	22	ind	ind	NOUN
inlawrev-3479	1952	23	.	.	PUNCT
inlawrev-3479	1953	1	ct	ct	PROPN
inlawrev-3479	1953	2	.	.	PUNCT
inlawrev-3479	1954	1	app	app	PROPN
inlawrev-3479	1954	2	.	.	PROPN
inlawrev-3479	1954	3	1999	1999	NUM
inlawrev-3479	1954	4	)	)	PUNCT
inlawrev-3479	1954	5	(	(	PUNCT
inlawrev-3479	1954	6	citation	citation	NOUN
inlawrev-3479	1954	7	omitted	omit	VERB
inlawrev-3479	1954	8	)	)	PUNCT
inlawrev-3479	1954	9	)	)	PUNCT
inlawrev-3479	1954	10	.	.	PUNCT
inlawrev-3479	1955	1	648	648	NUM
inlawrev-3479	1955	2	.	.	PUNCT
inlawrev-3479	1956	1	see	see	VERB
inlawrev-3479	1956	2	i	i	PROPN
inlawrev-3479	1956	3	d	d	PROPN
inlawrev-3479	1956	4	;	;	PUNCT
inlawrev-3479	1956	5	see	see	VERB
inlawrev-3479	1956	6	also	also	ADV
inlawrev-3479	1956	7	ind	ind	PROPN
inlawrev-3479	1956	8	.	.	PUNCT
inlawrev-3479	1957	1	code	code	PROPN
inlawrev-3479	1957	2	§	§	PROPN
inlawrev-3479	1957	3	33	33	NUM
inlawrev-3479	1957	4	-	-	SYM
inlawrev-3479	1957	5	3	3	NUM
inlawrev-3479	1957	6	-	-	SYM
inlawrev-3479	1957	7	5	5	NUM
inlawrev-3479	1957	8	-	-	SYM
inlawrev-3479	1957	9	1	1	NUM
inlawrev-3479	1957	10	1(a	1(a	NUM
inlawrev-3479	1957	11	)	)	PUNCT
inlawrev-3479	1957	12	(	(	PUNCT
inlawrev-3479	1957	13	2001	2001	NUM
inlawrev-3479	1957	14	)	)	PUNCT
inlawrev-3479	1957	15	.	.	PUNCT
inlawrev-3479	1958	1	649	649	X
inlawrev-3479	1958	2	.	.	X
inlawrev-3479	1959	1	see	see	VERB
inlawrev-3479	1959	2	carroll	carroll	PROPN
inlawrev-3479	1959	3	county	county	PROPN
inlawrev-3479	1959	4	,	,	PUNCT
inlawrev-3479	1959	5	733	733	NUM
inlawrev-3479	1959	6	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1959	7	at	at	ADP
inlawrev-3479	1959	8	50	50	NUM
inlawrev-3479	1959	9	.	.	PUNCT
inlawrev-3479	1960	1	650	650	NUM
inlawrev-3479	1960	2	.	.	X
inlawrev-3479	1960	3	735	735	NUM
inlawrev-3479	1960	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1960	5	340	340	NUM
inlawrev-3479	1960	6	(	(	PUNCT
inlawrev-3479	1960	7	ind	ind	NOUN
inlawrev-3479	1960	8	.	.	PUNCT
inlawrev-3479	1961	1	tax	tax	PROPN
inlawrev-3479	1961	2	ct	ct	PROPN
inlawrev-3479	1961	3	.	.	PROPN
inlawrev-3479	1961	4	2000	2000	NUM
inlawrev-3479	1961	5	)	)	PUNCT
inlawrev-3479	1961	6	.	.	PUNCT
inlawrev-3479	1962	1	651	651	NUM
inlawrev-3479	1962	2	.	.	PUNCT
inlawrev-3479	1962	3	see	see	VERB
inlawrev-3479	1962	4	i	i	PRON
inlawrev-3479	1962	5	d	d	PROPN
inlawrev-3479	1962	6	at	at	ADP
inlawrev-3479	1962	7	341	341	NUM
inlawrev-3479	1962	8	-	-	SYM
inlawrev-3479	1962	9	42	42	NUM
inlawrev-3479	1962	10	.	.	PUNCT
inlawrev-3479	1962	11	652	652	NUM
inlawrev-3479	1962	12	.	.	PUNCT
inlawrev-3479	1963	1	see	see	VERB
inlawrev-3479	1963	2	i	i	PRON
inlawrev-3479	1963	3	d.	d.	PROPN
inlawrev-3479	1963	4	at	at	ADP
inlawrev-3479	1963	5	342	342	NUM
inlawrev-3479	1963	6	.	.	PUNCT
inlawrev-3479	1964	1	653	653	NUM
inlawrev-3479	1964	2	.	.	PUNCT
inlawrev-3479	1965	1	see	see	VERB
inlawrev-3479	1965	2	i	i	PRON
inlawrev-3479	1965	3	d.	d.	PROPN
inlawrev-3479	1965	4	at	at	ADP
inlawrev-3479	1965	5	347	347	NUM
inlawrev-3479	1965	6	.	.	PUNCT
inlawrev-3479	1966	1	2001	2001	NUM
inlawrev-3479	1966	2	]	]	PUNCT
inlawrev-3479	1967	1	taxation	taxation	NOUN
inlawrev-3479	1967	2	1061	1061	NUM
inlawrev-3479	1967	3	three	three	NUM
inlawrev-3479	1967	4	children	child	NOUN
inlawrev-3479	1967	5	(	(	PUNCT
inlawrev-3479	1967	6	transferees	transferee	NOUN
inlawrev-3479	1967	7	)	)	PUNCT
inlawrev-3479	1967	8	.	.	PUNCT
inlawrev-3479	1968	1	after	after	ADP
inlawrev-3479	1968	2	opening	open	VERB
inlawrev-3479	1968	3	the	the	DET
inlawrev-3479	1968	4	decedent	decedent	NOUN
inlawrev-3479	1968	5	's	's	PART
inlawrev-3479	1968	6	estate	estate	NOUN
inlawrev-3479	1968	7	(	(	PUNCT
inlawrev-3479	1968	8	estate	estate	NOUN
inlawrev-3479	1968	9	)	)	PUNCT
inlawrev-3479	1968	10	,	,	PUNCT
inlawrev-3479	1968	11	the	the	DET
inlawrev-3479	1968	12	estate	estate	NOUN
inlawrev-3479	1968	13	petitioned	petition	VERB
inlawrev-3479	1968	14	the	the	DET
inlawrev-3479	1968	15	probate	probate	NOUN
inlawrev-3479	1968	16	court	court	NOUN
inlawrev-3479	1968	17	seeking	seek	VERB
inlawrev-3479	1968	18	a	a	DET
inlawrev-3479	1968	19	determination	determination	NOUN
inlawrev-3479	1968	20	as	as	ADP
inlawrev-3479	1968	21	to	to	ADP
inlawrev-3479	1968	22	whether	whether	SCONJ
inlawrev-3479	1968	23	the	the	DET
inlawrev-3479	1968	24	transferees	transferee	NOUN
inlawrev-3479	1968	25	were	be	AUX
inlawrev-3479	1968	26	entitled	entitle	VERB
inlawrev-3479	1968	27	to	to	ADP
inlawrev-3479	1968	28	the	the	DET
inlawrev-3479	1968	29	one	one	NUM
inlawrev-3479	1968	30	hundred	hundred	NUM
inlawrev-3479	1968	31	thousand	thousand	NUM
inlawrev-3479	1968	32	dollar	dollar	NOUN
inlawrev-3479	1968	33	exemption	exemption	NOUN
inlawrev-3479	1968	34	provided	provide	VERB
inlawrev-3479	1968	35	for	for	ADP
inlawrev-3479	1968	36	by	by	ADP
inlawrev-3479	1968	37	section	section	NOUN
inlawrev-3479	1968	38	6	6	NUM
inlawrev-3479	1968	39	-	-	SYM
inlawrev-3479	1968	40	4.1	4.1	NUM
inlawrev-3479	1968	41	-	-	PUNCT
inlawrev-3479	1968	42	3	3	NUM
inlawrev-3479	1968	43	-	-	SYM
inlawrev-3479	1968	44	10	10	NUM
inlawrev-3479	1968	45	of	of	ADP
inlawrev-3479	1968	46	the	the	DET
inlawrev-3479	1968	47	indiana	indiana	PROPN
inlawrev-3479	1968	48	code	code	PROPN
inlawrev-3479	1968	49	.	.	PUNCT
inlawrev-3479	1969	1	654	654	NUM
inlawrev-3479	1970	1	the	the	DET
inlawrev-3479	1970	2	probate	probate	NOUN
inlawrev-3479	1970	3	court	court	NOUN
inlawrev-3479	1970	4	entered	enter	VERB
inlawrev-3479	1970	5	an	an	DET
inlawrev-3479	1970	6	order	order	NOUN
inlawrev-3479	1970	7	allowing	allow	VERB
inlawrev-3479	1970	8	the	the	DET
inlawrev-3479	1970	9	requested	request	VERB
inlawrev-3479	1970	10	exemption	exemption	NOUN
inlawrev-3479	1970	11	.	.	PUNCT
inlawrev-3479	1971	1	655	655	NUM
inlawrev-3479	1971	2	the	the	DET
inlawrev-3479	1971	3	idsr	idsr	NOUN
inlawrev-3479	1971	4	then	then	ADV
inlawrev-3479	1971	5	filed	file	VERB
inlawrev-3479	1971	6	a	a	DET
inlawrev-3479	1971	7	petition	petition	NOUN
inlawrev-3479	1971	8	,	,	PUNCT
inlawrev-3479	1971	9	pursuant	pursuant	ADJ
inlawrev-3479	1971	10	to	to	ADP
inlawrev-3479	1971	11	section	section	NOUN
inlawrev-3479	1971	12	6	6	NUM
inlawrev-3479	1971	13	-	-	SYM
inlawrev-3479	1971	14	4.1	4.1	NUM
inlawrev-3479	1971	15	-	-	PUNCT
inlawrev-3479	1971	16	7	7	NUM
inlawrev-3479	1971	17	-	-	SYM
inlawrev-3479	1971	18	1	1	NUM
inlawrev-3479	1971	19	of	of	ADP
inlawrev-3479	1971	20	the	the	DET
inlawrev-3479	1971	21	indiana	indiana	PROPN
inlawrev-3479	1971	22	code	code	PROPN
inlawrev-3479	1971	23	,	,	PUNCT
inlawrev-3479	1971	24	requesting	request	VERB
inlawrev-3479	1971	25	that	that	SCONJ
inlawrev-3479	1971	26	the	the	DET
inlawrev-3479	1971	27	probate	probate	NOUN
inlawrev-3479	1971	28	court	court	NOUN
inlawrev-3479	1971	29	grant	grant	VERB
inlawrev-3479	1971	30	a	a	DET
inlawrev-3479	1971	31	rehearing	rehearing	NOUN
inlawrev-3479	1971	32	for	for	ADP
inlawrev-3479	1971	33	the	the	DET
inlawrev-3479	1971	34	purpose	purpose	NOUN
inlawrev-3479	1971	35	of	of	ADP
inlawrev-3479	1971	36	redetermining	redetermine	VERB
inlawrev-3479	1971	37	the	the	DET
inlawrev-3479	1971	38	amount	amount	NOUN
inlawrev-3479	1971	39	of	of	ADP
inlawrev-3479	1971	40	inheritance	inheritance	NOUN
inlawrev-3479	1971	41	tax	tax	NOUN
inlawrev-3479	1971	42	due	due	ADJ
inlawrev-3479	1971	43	.	.	PUNCT
inlawrev-3479	1972	1	656	656	NUM
inlawrev-3479	1972	2	the	the	DET
inlawrev-3479	1972	3	probate	probate	NOUN
inlawrev-3479	1972	4	court	court	NOUN
inlawrev-3479	1972	5	conducted	conduct	VERB
inlawrev-3479	1972	6	a	a	DET
inlawrev-3479	1972	7	rehearing	rehearing	NOUN
inlawrev-3479	1972	8	and	and	CCONJ
inlawrev-3479	1972	9	later	later	ADV
inlawrev-3479	1972	10	entered	enter	VERB
inlawrev-3479	1972	11	an	an	DET
inlawrev-3479	1972	12	order	order	NOUN
inlawrev-3479	1972	13	denying	deny	VERB
inlawrev-3479	1972	14	the	the	DET
inlawrev-3479	1972	15	idsr	idsr	NOUN
inlawrev-3479	1972	16	's	's	PART
inlawrev-3479	1972	17	petition	petition	NOUN
inlawrev-3479	1972	18	.	.	PUNCT
inlawrev-3479	1973	1	657	657	NUM
inlawrev-3479	1973	2	the	the	DET
inlawrev-3479	1973	3	tax	tax	NOUN
inlawrev-3479	1973	4	court	court	NOUN
inlawrev-3479	1973	5	explained	explain	VERB
inlawrev-3479	1973	6	that	that	SCONJ
inlawrev-3479	1973	7	at	at	ADP
inlawrev-3479	1973	8	the	the	DET
inlawrev-3479	1973	9	time	time	NOUN
inlawrev-3479	1973	10	of	of	ADP
inlawrev-3479	1973	11	the	the	DET
inlawrev-3479	1973	12	decedent	decedent	NOUN
inlawrev-3479	1973	13	's	's	PART
inlawrev-3479	1973	14	death	death	NOUN
inlawrev-3479	1973	15	,	,	PUNCT
inlawrev-3479	1973	16	indiana	indiana	PROPN
inlawrev-3479	1973	17	's	's	PART
inlawrev-3479	1973	18	inheritance	inheritance	NOUN
inlawrev-3479	1973	19	tax	tax	NOUN
inlawrev-3479	1973	20	statutes	statute	NOUN
inlawrev-3479	1973	21	imposed	impose	VERB
inlawrev-3479	1973	22	a	a	DET
inlawrev-3479	1973	23	tax	tax	NOUN
inlawrev-3479	1973	24	on	on	ADP
inlawrev-3479	1973	25	the	the	DET
inlawrev-3479	1973	26	privilege	privilege	NOUN
inlawrev-3479	1973	27	of	of	ADP
inlawrev-3479	1973	28	succeeding	succeed	VERB
inlawrev-3479	1973	29	to	to	ADP
inlawrev-3479	1973	30	certain	certain	ADJ
inlawrev-3479	1973	31	property	property	NOUN
inlawrev-3479	1973	32	rights	right	NOUN
inlawrev-3479	1973	33	ofdeceased	ofdecease	VERB
inlawrev-3479	1973	34	persons	person	NOUN
inlawrev-3479	1973	35	.	.	PUNCT
inlawrev-3479	1974	1	658	658	NUM
inlawrev-3479	1974	2	the	the	DET
inlawrev-3479	1974	3	tax	tax	NOUN
inlawrev-3479	1974	4	court	court	NOUN
inlawrev-3479	1974	5	noted	note	VERB
inlawrev-3479	1974	6	that	that	SCONJ
inlawrev-3479	1974	7	the	the	DET
inlawrev-3479	1974	8	inheritance	inheritance	NOUN
inlawrev-3479	1974	9	tax	tax	NOUN
inlawrev-3479	1974	10	is	be	AUX
inlawrev-3479	1974	11	imposed	impose	VERB
inlawrev-3479	1974	12	on	on	ADP
inlawrev-3479	1974	13	the	the	DET
inlawrev-3479	1974	14	transfer	transfer	NOUN
inlawrev-3479	1974	15	ofownership	ofownership	NOUN
inlawrev-3479	1974	16	ofthe	ofthe	NOUN
inlawrev-3479	1974	17	property	property	NOUN
inlawrev-3479	1974	18	as	as	SCONJ
inlawrev-3479	1974	19	opposed	oppose	VERB
inlawrev-3479	1974	20	to	to	ADP
inlawrev-3479	1974	21	being	be	AUX
inlawrev-3479	1974	22	imposed	impose	VERB
inlawrev-3479	1974	23	on	on	ADP
inlawrev-3479	1974	24	the	the	DET
inlawrev-3479	1974	25	property	property	NOUN
inlawrev-3479	1974	26	itself	itself	PRON
inlawrev-3479	1974	27	.	.	PUNCT
inlawrev-3479	1975	1	659	659	NUM
inlawrev-3479	1975	2	in	in	ADP
inlawrev-3479	1975	3	addition	addition	NOUN
inlawrev-3479	1975	4	,	,	PUNCT
inlawrev-3479	1975	5	the	the	DET
inlawrev-3479	1975	6	tax	tax	NOUN
inlawrev-3479	1975	7	court	court	NOUN
inlawrev-3479	1975	8	observed	observe	VERB
inlawrev-3479	1975	9	that	that	SCONJ
inlawrev-3479	1975	10	the	the	DET
inlawrev-3479	1975	11	inheritance	inheritance	NOUN
inlawrev-3479	1975	12	tax	tax	NOUN
inlawrev-3479	1975	13	is	be	AUX
inlawrev-3479	1975	14	a	a	DET
inlawrev-3479	1975	15	lien	lien	NOUN
inlawrev-3479	1975	16	on	on	ADP
inlawrev-3479	1975	17	the	the	DET
inlawrev-3479	1975	18	property	property	NOUN
inlawrev-3479	1975	19	transferred	transfer	VERB
inlawrev-3479	1975	20	by	by	ADP
inlawrev-3479	1975	21	the	the	DET
inlawrev-3479	1975	22	decedent	decedent	NOUN
inlawrev-3479	1975	23	,	,	PUNCT
inlawrev-3479	1975	24	whereby	whereby	SCONJ
inlawrev-3479	1975	25	generally	generally	ADV
inlawrev-3479	1975	26	,	,	PUNCT
inlawrev-3479	1975	27	the	the	DET
inlawrev-3479	1975	28	tax	tax	NOUN
inlawrev-3479	1975	29	accrues	accrue	VERB
inlawrev-3479	1975	30	and	and	CCONJ
inlawrev-3479	1975	31	the	the	DET
inlawrev-3479	1975	32	lien	lien	NOUN
inlawrev-3479	1975	33	attaches	attach	VERB
inlawrev-3479	1975	34	at	at	ADP
inlawrev-3479	1975	35	the	the	DET
inlawrev-3479	1975	36	time	time	NOUN
inlawrev-3479	1975	37	of	of	ADP
inlawrev-3479	1975	38	the	the	DET
inlawrev-3479	1975	39	decedent	decedent	NOUN
inlawrev-3479	1975	40	's	's	PART
inlawrev-3479	1975	41	death	death	NOUN
inlawrev-3479	1975	42	.	.	PUNCT
inlawrev-3479	1976	1	660	660	NUM
inlawrev-3479	1976	2	the	the	DET
inlawrev-3479	1976	3	tax	tax	NOUN
inlawrev-3479	1976	4	court	court	NOUN
inlawrev-3479	1976	5	found	find	VERB
inlawrev-3479	1976	6	that	that	SCONJ
inlawrev-3479	1976	7	the	the	DET
inlawrev-3479	1976	8	indiana	indiana	PROPN
inlawrev-3479	1976	9	inheritance	inheritance	NOUN
inlawrev-3479	1976	10	tax	tax	NOUN
inlawrev-3479	1976	11	statutes	statute	NOUN
inlawrev-3479	1976	12	are	be	AUX
inlawrev-3479	1976	13	based	base	VERB
inlawrev-3479	1976	14	upon	upon	SCONJ
inlawrev-3479	1976	15	the	the	DET
inlawrev-3479	1976	16	ownership	ownership	NOUN
inlawrev-3479	1976	17	theory	theory	NOUN
inlawrev-3479	1976	18	,	,	PUNCT
inlawrev-3479	1976	19	which	which	PRON
inlawrev-3479	1976	20	has	have	VERB
inlawrev-3479	1976	21	two	two	NUM
inlawrev-3479	1976	22	requirements	requirement	NOUN
inlawrev-3479	1976	23	for	for	ADP
inlawrev-3479	1976	24	imposition	imposition	NOUN
inlawrev-3479	1976	25	ofthe	ofthe	NOUN
inlawrev-3479	1976	26	tax	tax	NOUN
inlawrev-3479	1976	27	:	:	PUNCT
inlawrev-3479	1976	28	(	(	PUNCT
inlawrev-3479	1976	29	1	1	X
inlawrev-3479	1976	30	)	)	PUNCT
inlawrev-3479	1976	31	a	a	DET
inlawrev-3479	1976	32	transfer	transfer	NOUN
inlawrev-3479	1976	33	from	from	ADP
inlawrev-3479	1976	34	a	a	DET
inlawrev-3479	1976	35	decedent	decedent	NOUN
inlawrev-3479	1976	36	,	,	PUNCT
inlawrev-3479	1976	37	(	(	PUNCT
inlawrev-3479	1976	38	2	2	NUM
inlawrev-3479	1976	39	)	)	PUNCT
inlawrev-3479	1976	40	of	of	ADP
inlawrev-3479	1976	41	an	an	DET
inlawrev-3479	1976	42	interest	interest	NOUN
inlawrev-3479	1976	43	in	in	ADP
inlawrev-3479	1976	44	property	property	NOUN
inlawrev-3479	1976	45	that	that	PRON
inlawrev-3479	1976	46	the	the	DET
inlawrev-3479	1976	47	decedent	decedent	NOUN
inlawrev-3479	1976	48	owned	own	VERB
inlawrev-3479	1976	49	at	at	ADP
inlawrev-3479	1976	50	death.661	death.661	NOUN
inlawrev-3479	1976	51	the	the	DET
inlawrev-3479	1976	52	tax	tax	NOUN
inlawrev-3479	1976	53	court	court	NOUN
inlawrev-3479	1976	54	explained	explain	VERB
inlawrev-3479	1976	55	that	that	SCONJ
inlawrev-3479	1976	56	the	the	DET
inlawrev-3479	1976	57	general	general	ADJ
inlawrev-3479	1976	58	assembly	assembly	NOUN
inlawrev-3479	1976	59	has	have	AUX
inlawrev-3479	1976	60	provided	provide	VERB
inlawrev-3479	1976	61	for	for	ADP
inlawrev-3479	1976	62	various	various	ADJ
inlawrev-3479	1976	63	exemptions	exemption	NOUN
inlawrev-3479	1976	64	to	to	ADP
inlawrev-3479	1976	65	the	the	DET
inlawrev-3479	1976	66	inheritance	inheritance	NOUN
inlawrev-3479	1976	67	tax	tax	NOUN
inlawrev-3479	1976	68	,	,	PUNCT
inlawrev-3479	1976	69	including	include	VERB
inlawrev-3479	1976	70	the	the	DET
inlawrev-3479	1976	71	one	one	NUM
inlawrev-3479	1976	72	at	at	ADP
inlawrev-3479	1976	73	issue	issue	NOUN
inlawrev-3479	1976	74	in	in	ADP
inlawrev-3479	1976	75	this	this	DET
inlawrev-3479	1976	76	case	case	NOUN
inlawrev-3479	1976	77	.	.	PUNCT
inlawrev-3479	1977	1	662	662	NUM
inlawrev-3479	1977	2	the	the	DET
inlawrev-3479	1977	3	tax	tax	NOUN
inlawrev-3479	1977	4	court	court	NOUN
inlawrev-3479	1977	5	noted	note	VERB
inlawrev-3479	1977	6	that	that	SCONJ
inlawrev-3479	1977	7	the	the	DET
inlawrev-3479	1977	8	amended	amend	VERB
inlawrev-3479	1977	9	exemption	exemption	NOUN
inlawrev-3479	1977	10	provided	provide	VERB
inlawrev-3479	1977	11	that	that	SCONJ
inlawrev-3479	1977	12	the	the	DET
inlawrev-3479	1977	13	"	"	PUNCT
inlawrev-3479	1977	14	first	first	ADJ
inlawrev-3479	1977	15	one	one	NUM
inlawrev-3479	1977	16	hundred	hundred	NUM
inlawrev-3479	1977	17	thousand	thousand	NUM
inlawrev-3479	1977	18	dollars	dollar	NOUN
inlawrev-3479	1977	19	(	(	PUNCT
inlawrev-3479	1977	20	$	$	SYM
inlawrev-3479	1977	21	100,000	100,000	NUM
inlawrev-3479	1977	22	)	)	PUNCT
inlawrev-3479	1977	23	of	of	ADP
inlawrev-3479	1977	24	property	property	NOUN
inlawrev-3479	1977	25	interests	interest	NOUN
inlawrev-3479	1977	26	transferred	transfer	VERB
inlawrev-3479	1977	27	to	to	ADP
inlawrev-3479	1977	28	a	a	DET
inlawrev-3479	1977	29	class	class	NOUN
inlawrev-3479	1977	30	a	a	DET
inlawrev-3479	1977	31	transferee	transferee	NOUN
inlawrev-3479	1977	32	under	under	ADP
inlawrev-3479	1977	33	a	a	DET
inlawrev-3479	1977	34	taxable	taxable	ADJ
inlawrev-3479	1977	35	transfer	transfer	NOUN
inlawrev-3479	1977	36	or	or	CCONJ
inlawrev-3479	1977	37	transfers	transfer	NOUN
inlawrev-3479	1977	38	is	be	AUX
inlawrev-3479	1977	39	exempt	exempt	ADJ
inlawrev-3479	1977	40	from	from	ADP
inlawrev-3479	1977	41	the	the	DET
inlawrev-3479	1977	42	inheritance	inheritance	NOUN
inlawrev-3479	1977	43	tax	tax	NOUN
inlawrev-3479	1977	44	.	.	PUNCT
inlawrev-3479	1977	45	"	"	PUNCT
inlawrev-3479	1978	1	663	663	NUM
inlawrev-3479	1978	2	however	however	ADV
inlawrev-3479	1978	3	,	,	PUNCT
inlawrev-3479	1978	4	at	at	ADP
inlawrev-3479	1978	5	the	the	DET
inlawrev-3479	1978	6	time	time	NOUN
inlawrev-3479	1978	7	ofthe	ofthe	PRON
inlawrev-3479	1978	8	decedent	decedent	NOUN
inlawrev-3479	1978	9	's	's	PART
inlawrev-3479	1978	10	death	death	NOUN
inlawrev-3479	1978	11	,	,	PUNCT
inlawrev-3479	1978	12	adult	adult	NOUN
inlawrev-3479	1978	13	children	child	NOUN
inlawrev-3479	1978	14	were	be	AUX
inlawrev-3479	1978	15	entitled	entitle	VERB
inlawrev-3479	1978	16	to	to	ADP
inlawrev-3479	1978	17	a	a	DET
inlawrev-3479	1978	18	five	five	NUM
inlawrev-3479	1978	19	thousand	thousand	NUM
inlawrev-3479	1978	20	dollar	dollar	NOUN
inlawrev-3479	1978	21	exemption	exemption	NOUN
inlawrev-3479	1978	22	.	.	PUNCT
inlawrev-3479	1979	1	664	664	NUM
inlawrev-3479	1979	2	the	the	DET
inlawrev-3479	1979	3	tax	tax	NOUN
inlawrev-3479	1979	4	court	court	NOUN
inlawrev-3479	1979	5	observed	observe	VERB
inlawrev-3479	1979	6	that	that	SCONJ
inlawrev-3479	1979	7	while	while	SCONJ
inlawrev-3479	1979	8	the	the	DET
inlawrev-3479	1979	9	general	general	ADJ
inlawrev-3479	1979	10	assembly	assembly	PROPN
inlawrev-3479	1979	11	subsequently	subsequently	ADV
inlawrev-3479	1979	12	enacted	enact	VERB
inlawrev-3479	1979	13	legislation	legislation	NOUN
inlawrev-3479	1979	14	increasing	increase	VERB
inlawrev-3479	1979	15	the	the	DET
inlawrev-3479	1979	16	exemption	exemption	NOUN
inlawrev-3479	1979	17	,	,	PUNCT
inlawrev-3479	1979	18	the	the	DET
inlawrev-3479	1979	19	legislation	legislation	NOUN
inlawrev-3479	1979	20	was	be	AUX
inlawrev-3479	1979	21	silent	silent	ADJ
inlawrev-3479	1979	22	with	with	ADP
inlawrev-3479	1979	23	respect	respect	NOUN
inlawrev-3479	1979	24	to	to	ADP
inlawrev-3479	1979	25	whether	whether	SCONJ
inlawrev-3479	1979	26	the	the	DET
inlawrev-3479	1979	27	amended	amend	VERB
inlawrev-3479	1979	28	exemption	exemption	NOUN
inlawrev-3479	1979	29	was	be	AUX
inlawrev-3479	1979	30	effective	effective	ADJ
inlawrev-3479	1979	31	for	for	ADP
inlawrev-3479	1979	32	transfers	transfer	NOUN
inlawrev-3479	1979	33	of	of	ADP
inlawrev-3479	1979	34	decedents	decedent	NOUN
inlawrev-3479	1979	35	dying	die	VERB
inlawrev-3479	1979	36	before	before	ADP
inlawrev-3479	1979	37	its	its	PRON
inlawrev-3479	1979	38	effective	effective	ADJ
inlawrev-3479	1979	39	date	date	NOUN
inlawrev-3479	1979	40	.	.	PUNCT
inlawrev-3479	1980	1	665	665	NUM
inlawrev-3479	1980	2	however	however	ADV
inlawrev-3479	1980	3	,	,	PUNCT
inlawrev-3479	1980	4	654	654	NUM
inlawrev-3479	1980	5	.	.	PUNCT
inlawrev-3479	1981	1	see	see	VERB
inlawrev-3479	1981	2	i	i	PRON
inlawrev-3479	1981	3	d.	d.	PROPN
inlawrev-3479	1981	4	;	;	PUNCT
inlawrev-3479	1981	5	see	see	VERB
inlawrev-3479	1981	6	also	also	ADV
inlawrev-3479	1981	7	ind	ind	PROPN
inlawrev-3479	1981	8	.	.	PUNCT
inlawrev-3479	1982	1	code	code	PROPN
inlawrev-3479	1982	2	§	§	PROPN
inlawrev-3479	1982	3	6	6	NUM
inlawrev-3479	1982	4	-	-	SYM
inlawrev-3479	1982	5	4.1	4.1	NUM
inlawrev-3479	1982	6	-	-	PUNCT
inlawrev-3479	1982	7	3	3	NUM
inlawrev-3479	1982	8	-	-	SYM
inlawrev-3479	1982	9	10	10	NUM
inlawrev-3479	1982	10	(	(	PUNCT
inlawrev-3479	1982	11	2000	2000	NUM
inlawrev-3479	1982	12	)	)	PUNCT
inlawrev-3479	1982	13	.	.	PUNCT
inlawrev-3479	1983	1	655	655	NUM
inlawrev-3479	1983	2	.	.	PUNCT
inlawrev-3479	1984	1	see	see	VERB
inlawrev-3479	1984	2	riggs	riggs	PROPN
inlawrev-3479	1984	3	,	,	PUNCT
inlawrev-3479	1984	4	735	735	NUM
inlawrev-3479	1984	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1984	6	at	at	ADP
inlawrev-3479	1984	7	342	342	NUM
inlawrev-3479	1984	8	.	.	PUNCT
inlawrev-3479	1985	1	656	656	NUM
inlawrev-3479	1985	2	.	.	PUNCT
inlawrev-3479	1986	1	see	see	VERB
inlawrev-3479	1986	2	i	i	PRON
inlawrev-3479	1986	3	d.	d.	PROPN
inlawrev-3479	1986	4	;	;	PUNCT
inlawrev-3479	1986	5	see	see	VERB
inlawrev-3479	1986	6	also	also	ADV
inlawrev-3479	1986	7	ind	ind	PROPN
inlawrev-3479	1986	8	.	.	PUNCT
inlawrev-3479	1987	1	code	code	PROPN
inlawrev-3479	1987	2	§	§	PROPN
inlawrev-3479	1987	3	6	6	NUM
inlawrev-3479	1987	4	-	-	SYM
inlawrev-3479	1987	5	4	4	NUM
inlawrev-3479	1987	6	.	.	NOUN
inlawrev-3479	1987	7	1	1	NUM
inlawrev-3479	1987	8	-71	-71	PROPN
inlawrev-3479	1987	9	(	(	PUNCT
inlawrev-3479	1987	10	2000	2000	NUM
inlawrev-3479	1987	11	)	)	PUNCT
inlawrev-3479	1987	12	.	.	PUNCT
inlawrev-3479	1988	1	657	657	NUM
inlawrev-3479	1988	2	.	.	PUNCT
inlawrev-3479	1989	1	see	see	VERB
inlawrev-3479	1989	2	riggs	riggs	PROPN
inlawrev-3479	1989	3	,	,	PUNCT
inlawrev-3479	1989	4	735	735	NUM
inlawrev-3479	1989	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1989	6	at	at	ADP
inlawrev-3479	1989	7	342	342	NUM
inlawrev-3479	1989	8	.	.	PUNCT
inlawrev-3479	1990	1	658	658	NUM
inlawrev-3479	1990	2	.	.	PUNCT
inlawrev-3479	1991	1	see	see	VERB
inlawrev-3479	1991	2	i	i	PROPN
inlawrev-3479	1991	3	d	d	PROPN
inlawrev-3479	1991	4	;	;	PUNCT
inlawrev-3479	1991	5	see	see	VERB
inlawrev-3479	1991	6	also	also	ADV
inlawrev-3479	1991	7	ind	ind	PROPN
inlawrev-3479	1991	8	.	.	PUNCT
inlawrev-3479	1992	1	code	code	PROPN
inlawrev-3479	1992	2	§	§	PROPN
inlawrev-3479	1992	3	§	§	PROPN
inlawrev-3479	1992	4	6	6	NUM
inlawrev-3479	1992	5	-	-	SYM
inlawrev-3479	1992	6	4.1	4.1	NUM
inlawrev-3479	1992	7	-	-	PUNCT
inlawrev-3479	1992	8	2	2	NUM
inlawrev-3479	1992	9	-	-	SYM
inlawrev-3479	1992	10	1	1	NUM
inlawrev-3479	1992	11	to	to	ADP
inlawrev-3479	1992	12	-4.1	-4.1	ADJ
inlawrev-3479	1992	13	-	-	PUNCT
inlawrev-3479	1992	14	2	2	NUM
inlawrev-3479	1992	15	-	-	SYM
inlawrev-3479	1992	16	7	7	NUM
inlawrev-3479	1992	17	(	(	PUNCT
inlawrev-3479	1992	18	2000	2000	NUM
inlawrev-3479	1992	19	)	)	PUNCT
inlawrev-3479	1992	20	.	.	PUNCT
inlawrev-3479	1993	1	659	659	X
inlawrev-3479	1993	2	.	.	X
inlawrev-3479	1994	1	see	see	VERB
inlawrev-3479	1994	2	riggs	riggs	PROPN
inlawrev-3479	1994	3	,	,	PUNCT
inlawrev-3479	1994	4	735	735	NUM
inlawrev-3479	1994	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1994	6	at	at	ADP
inlawrev-3479	1994	7	342	342	NUM
inlawrev-3479	1994	8	.	.	PUNCT
inlawrev-3479	1995	1	660	660	NUM
inlawrev-3479	1995	2	.	.	PUNCT
inlawrev-3479	1996	1	see	see	VERB
inlawrev-3479	1996	2	i	i	PROPN
inlawrev-3479	1996	3	d	d	PROPN
inlawrev-3479	1996	4	;	;	PUNCT
inlawrev-3479	1996	5	see	see	VERB
inlawrev-3479	1996	6	also	also	ADV
inlawrev-3479	1996	7	ind	ind	PROPN
inlawrev-3479	1996	8	.	.	PUNCT
inlawrev-3479	1997	1	code	code	PROPN
inlawrev-3479	1997	2	§	§	PROPN
inlawrev-3479	1997	3	6	6	NUM
inlawrev-3479	1997	4	-	-	SYM
inlawrev-3479	1997	5	4	4	NUM
inlawrev-3479	1997	6	.	.	NOUN
inlawrev-3479	1997	7	1	1	NUM
inlawrev-3479	1997	8	-81	-81	NUM
inlawrev-3479	1997	9	(	(	PUNCT
inlawrev-3479	1997	10	2000	2000	NUM
inlawrev-3479	1997	11	)	)	PUNCT
inlawrev-3479	1997	12	.	.	PUNCT
inlawrev-3479	1998	1	66	66	NUM
inlawrev-3479	1998	2	1	1	NUM
inlawrev-3479	1998	3	.	.	PUNCT
inlawrev-3479	1999	1	see	see	VERB
inlawrev-3479	1999	2	riggs	riggs	PROPN
inlawrev-3479	1999	3	,	,	PUNCT
inlawrev-3479	1999	4	735	735	NUM
inlawrev-3479	1999	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	1999	6	at	at	ADP
inlawrev-3479	1999	7	343	343	NUM
inlawrev-3479	1999	8	.	.	PUNCT
inlawrev-3479	2000	1	662	662	NUM
inlawrev-3479	2000	2	.	.	PUNCT
inlawrev-3479	2001	1	see	see	VERB
inlawrev-3479	2001	2	i	i	PROPN
inlawrev-3479	2001	3	d	d	PROPN
inlawrev-3479	2001	4	;	;	PUNCT
inlawrev-3479	2001	5	see	see	VERB
inlawrev-3479	2001	6	also	also	ADV
inlawrev-3479	2001	7	ind	ind	PROPN
inlawrev-3479	2001	8	.	.	PUNCT
inlawrev-3479	2002	1	code	code	PROPN
inlawrev-3479	2002	2	§	§	PROPN
inlawrev-3479	2002	3	§	§	PROPN
inlawrev-3479	2002	4	6	6	NUM
inlawrev-3479	2002	5	-	-	SYM
inlawrev-3479	2002	6	4.1	4.1	NUM
inlawrev-3479	2002	7	-	-	PUNCT
inlawrev-3479	2002	8	3	3	NUM
inlawrev-3479	2002	9	-	-	SYM
inlawrev-3479	2002	10	1	1	NUM
inlawrev-3479	2002	11	to	to	ADP
inlawrev-3479	2002	12	-4.1	-4.1	VERB
inlawrev-3479	2002	13	-	-	PUNCT
inlawrev-3479	2002	14	3	3	NUM
inlawrev-3479	2002	15	-	-	SYM
inlawrev-3479	2002	16	12	12	NUM
inlawrev-3479	2002	17	(	(	PUNCT
inlawrev-3479	2002	18	2000	2000	NUM
inlawrev-3479	2002	19	)	)	PUNCT
inlawrev-3479	2002	20	.	.	PUNCT
inlawrev-3479	2003	1	663	663	NUM
inlawrev-3479	2003	2	.	.	PUNCT
inlawrev-3479	2004	1	riggs	riggs	PROPN
inlawrev-3479	2004	2	,	,	PUNCT
inlawrev-3479	2004	3	735	735	NUM
inlawrev-3479	2004	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2004	5	at	at	ADP
inlawrev-3479	2004	6	343	343	NUM
inlawrev-3479	2004	7	(	(	PUNCT
inlawrev-3479	2004	8	quoting	quote	VERB
inlawrev-3479	2004	9	ind	ind	PROPN
inlawrev-3479	2004	10	.	.	PUNCT
inlawrev-3479	2005	1	code	code	PROPN
inlawrev-3479	2005	2	§	§	PROPN
inlawrev-3479	2005	3	6	6	NUM
inlawrev-3479	2005	4	-	-	SYM
inlawrev-3479	2005	5	4	4	NUM
inlawrev-3479	2005	6	.	.	NOUN
inlawrev-3479	2005	7	1	1	NUM
inlawrev-3479	2005	8	-	-	SYM
inlawrev-3479	2005	9	3	3	NUM
inlawrev-3479	2005	10	-	-	SYM
inlawrev-3479	2005	11	10	10	NUM
inlawrev-3479	2005	12	(	(	PUNCT
inlawrev-3479	2005	13	2000	2000	NUM
inlawrev-3479	2005	14	)	)	PUNCT
inlawrev-3479	2005	15	)	)	PUNCT
inlawrev-3479	2005	16	.	.	PUNCT
inlawrev-3479	2006	1	664	664	NUM
inlawrev-3479	2006	2	.	.	PUNCT
inlawrev-3479	2007	1	see	see	VERB
inlawrev-3479	2007	2	i	i	PRON
inlawrev-3479	2007	3	d.	d.	PROPN
inlawrev-3479	2007	4	the	the	DET
inlawrev-3479	2007	5	indiana	indiana	PROPN
inlawrev-3479	2007	6	code	code	PROPN
inlawrev-3479	2007	7	provided	provide	VERB
inlawrev-3479	2007	8	that	that	SCONJ
inlawrev-3479	2007	9	the	the	DET
inlawrev-3479	2007	10	"	"	PUNCT
inlawrev-3479	2007	11	first	first	ADJ
inlawrev-3479	2007	12	five	five	NUM
inlawrev-3479	2007	13	thousand	thousand	NUM
inlawrev-3479	2007	14	dollars	dollar	NOUN
inlawrev-3479	2007	15	(	(	PUNCT
inlawrev-3479	2007	16	$	$	SYM
inlawrev-3479	2007	17	5,000	5,000	NUM
inlawrev-3479	2007	18	)	)	PUNCT
inlawrev-3479	2007	19	of	of	ADP
inlawrev-3479	2007	20	property	property	NOUN
inlawrev-3479	2007	21	interests	interest	NOUN
inlawrev-3479	2007	22	which	which	PRON
inlawrev-3479	2007	23	a	a	DET
inlawrev-3479	2007	24	transferor	transferor	NOUN
inlawrev-3479	2007	25	transfers	transfer	NOUN
inlawrev-3479	2007	26	to	to	ADP
inlawrev-3479	2007	27	each	each	DET
inlawrev-3479	2007	28	ofhis	ofhis	NOUN
inlawrev-3479	2007	29	children	child	NOUN
inlawrev-3479	2007	30	,	,	PUNCT
inlawrev-3479	2007	31	who	who	PRON
inlawrev-3479	2007	32	is	be	AUX
inlawrev-3479	2007	33	at	at	ADV
inlawrev-3479	2007	34	least	least	ADJ
inlawrev-3479	2007	35	twenty	twenty	NUM
inlawrev-3479	2007	36	-	-	PUNCT
inlawrev-3479	2007	37	one	one	NUM
inlawrev-3479	2007	38	(	(	PUNCT
inlawrev-3479	2007	39	21	21	NUM
inlawrev-3479	2007	40	)	)	PUNCT
inlawrev-3479	2007	41	years	year	NOUN
inlawrev-3479	2007	42	ofage	ofage	NOUN
inlawrev-3479	2007	43	at	at	ADP
inlawrev-3479	2007	44	the	the	DET
inlawrev-3479	2007	45	time	time	NOUN
inlawrev-3479	2007	46	ofthe	ofthe	PRON
inlawrev-3479	2007	47	transferor	transferor	NOUN
inlawrev-3479	2007	48	's	's	PART
inlawrev-3479	2007	49	death	death	NOUN
inlawrev-3479	2007	50	,	,	PUNCT
inlawrev-3479	2007	51	under	under	ADP
inlawrev-3479	2007	52	a	a	DET
inlawrev-3479	2007	53	taxable	taxable	ADJ
inlawrev-3479	2007	54	transfer	transfer	NOUN
inlawrev-3479	2007	55	or	or	CCONJ
inlawrev-3479	2007	56	transfers	transfer	NOUN
inlawrev-3479	2007	57	is	be	AUX
inlawrev-3479	2007	58	exempt	exempt	ADJ
inlawrev-3479	2007	59	from	from	ADP
inlawrev-3479	2007	60	the	the	DET
inlawrev-3479	2007	61	inheritance	inheritance	NOUN
inlawrev-3479	2007	62	tax	tax	NOUN
inlawrev-3479	2007	63	.	.	PUNCT
inlawrev-3479	2007	64	"	"	PUNCT
inlawrev-3479	2008	1	ind.code	ind.code	PROPN
inlawrev-3479	2009	1	§	§	PROPN
inlawrev-3479	2009	2	6	6	NUM
inlawrev-3479	2009	3	-	-	SYM
inlawrev-3479	2009	4	4.1	4.1	NUM
inlawrev-3479	2009	5	-	-	PUNCT
inlawrev-3479	2009	6	3	3	NUM
inlawrev-3479	2009	7	-	-	SYM
inlawrev-3479	2009	8	9.5	9.5	NUM
inlawrev-3479	2009	9	(	(	PUNCT
inlawrev-3479	2009	10	2000	2000	NUM
inlawrev-3479	2009	11	)	)	PUNCT
inlawrev-3479	2009	12	repealed	repeal	VERB
inlawrev-3479	2009	13	by	by	ADP
inlawrev-3479	2009	14	p.l	p.l	PROPN
inlawrev-3479	2009	15	.	.	PROPN
inlawrev-3479	2009	16	254	254	NUM
inlawrev-3479	2009	17	-	-	SYM
inlawrev-3479	2009	18	1997(ss	1997(ss	NUM
inlawrev-3479	2009	19	)	)	PUNCT
inlawrev-3479	2009	20	,	,	PUNCT
inlawrev-3479	2009	21	§	§	PROPN
inlawrev-3479	2009	22	37	37	NUM
inlawrev-3479	2009	23	.	.	PUNCT
inlawrev-3479	2009	24	665	665	NUM
inlawrev-3479	2009	25	.	.	PUNCT
inlawrev-3479	2010	1	see	see	VERB
inlawrev-3479	2010	2	riggs	riggs	PROPN
inlawrev-3479	2010	3	,	,	PUNCT
inlawrev-3479	2010	4	735	735	NUM
inlawrev-3479	2010	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2010	6	at	at	ADP
inlawrev-3479	2010	7	343	343	NUM
inlawrev-3479	2010	8	;	;	PUNCT
inlawrev-3479	2010	9	see	see	VERB
inlawrev-3479	2010	10	also	also	ADV
inlawrev-3479	2010	11	p.l	p.l	PROPN
inlawrev-3479	2010	12	.	.	PROPN
inlawrev-3479	2010	13	254	254	NUM
inlawrev-3479	2010	14	-	-	SYM
inlawrev-3479	2010	15	1997(ss	1997(ss	NUM
inlawrev-3479	2010	16	)	)	PUNCT
inlawrev-3479	2010	17	,	,	PUNCT
inlawrev-3479	2010	18	§	§	PROPN
inlawrev-3479	2010	19	9	9	NUM
inlawrev-3479	2010	20	.	.	NOUN
inlawrev-3479	2010	21	1	1	NUM
inlawrev-3479	2010	22	062	062	NUM
inlawrev-3479	2010	23	indiana	indiana	PROPN
inlawrev-3479	2010	24	law	law	PROPN
inlawrev-3479	2010	25	review	review	NOUN
inlawrev-3479	2010	26	[	[	X
inlawrev-3479	2010	27	vol	vol	NOUN
inlawrev-3479	2010	28	.	.	PUNCT
inlawrev-3479	2011	1	34	34	NUM
inlawrev-3479	2011	2	:	:	SYM
inlawrev-3479	2011	3	1	1	NUM
inlawrev-3479	2011	4	003	003	NUM
inlawrev-3479	2011	5	the	the	DET
inlawrev-3479	2011	6	tax	tax	NOUN
inlawrev-3479	2011	7	court	court	NOUN
inlawrev-3479	2011	8	concluded	conclude	VERB
inlawrev-3479	2011	9	that	that	SCONJ
inlawrev-3479	2011	10	there	there	PRON
inlawrev-3479	2011	11	was	be	VERB
inlawrev-3479	2011	12	no	no	DET
inlawrev-3479	2011	13	need	need	NOUN
inlawrev-3479	2011	14	to	to	PART
inlawrev-3479	2011	15	interpret	interpret	VERB
inlawrev-3479	2011	16	the	the	DET
inlawrev-3479	2011	17	exemption	exemption	NOUN
inlawrev-3479	2011	18	,	,	PUNCT
inlawrev-3479	2011	19	because	because	SCONJ
inlawrev-3479	2011	20	it	it	PRON
inlawrev-3479	2011	21	was	be	AUX
inlawrev-3479	2011	22	neither	neither	CCONJ
inlawrev-3479	2011	23	unclear	unclear	ADJ
inlawrev-3479	2011	24	nor	nor	CCONJ
inlawrev-3479	2011	25	ambiguous.666	ambiguous.666	DET
inlawrev-3479	2011	26	the	the	DET
inlawrev-3479	2011	27	tax	tax	NOUN
inlawrev-3479	2011	28	court	court	NOUN
inlawrev-3479	2011	29	observed	observe	VERB
inlawrev-3479	2011	30	that	that	SCONJ
inlawrev-3479	2011	31	in	in	ADP
inlawrev-3479	2011	32	both	both	DET
inlawrev-3479	2011	33	its	its	PRON
inlawrev-3479	2011	34	current	current	ADJ
inlawrev-3479	2011	35	and	and	CCONJ
inlawrev-3479	2011	36	pre	pre	ADJ
inlawrev-3479	2011	37	-	-	ADJ
inlawrev-3479	2011	38	amendment	amendment	ADJ
inlawrev-3479	2011	39	forms	form	NOUN
inlawrev-3479	2011	40	,	,	PUNCT
inlawrev-3479	2011	41	the	the	DET
inlawrev-3479	2011	42	exemption	exemption	NOUN
inlawrev-3479	2011	43	clearly	clearly	ADV
inlawrev-3479	2011	44	was	be	AUX
inlawrev-3479	2011	45	applicable	applicable	ADJ
inlawrev-3479	2011	46	at	at	ADP
inlawrev-3479	2011	47	the	the	DET
inlawrev-3479	2011	48	time	time	NOUN
inlawrev-3479	2011	49	property	property	NOUN
inlawrev-3479	2011	50	interests	interest	NOUN
inlawrev-3479	2011	51	were	be	AUX
inlawrev-3479	2011	52	"	"	PUNCT
inlawrev-3479	2011	53	transferred	transfer	VERB
inlawrev-3479	2011	54	.	.	PUNCT
inlawrev-3479	2011	55	.	.	PUNCT
inlawrev-3479	2011	56	.	.	PUNCT
inlawrev-3479	2012	1	under	under	ADP
inlawrev-3479	2012	2	a	a	DET
inlawrev-3479	2012	3	taxable	taxable	ADJ
inlawrev-3479	2012	4	transfer	transfer	NOUN
inlawrev-3479	2012	5	or	or	CCONJ
inlawrev-3479	2012	6	transfers	transfer	NOUN
inlawrev-3479	2012	7	.	.	PUNCT
inlawrev-3479	2012	8	"	"	PUNCT
inlawrev-3479	2013	1	667	667	NUM
inlawrev-3479	2013	2	therefore	therefore	ADV
inlawrev-3479	2013	3	,	,	PUNCT
inlawrev-3479	2013	4	the	the	DET
inlawrev-3479	2013	5	tax	tax	NOUN
inlawrev-3479	2013	6	court	court	NOUN
inlawrev-3479	2013	7	determined	determine	VERB
inlawrev-3479	2013	8	that	that	SCONJ
inlawrev-3479	2013	9	for	for	ADP
inlawrev-3479	2013	10	purposes	purpose	NOUN
inlawrev-3479	2013	11	of	of	ADP
inlawrev-3479	2013	12	applying	apply	VERB
inlawrev-3479	2013	13	the	the	DET
inlawrev-3479	2013	14	exemption	exemption	NOUN
inlawrev-3479	2013	15	,	,	PUNCT
inlawrev-3479	2013	16	the	the	DET
inlawrev-3479	2013	17	pivotal	pivotal	ADJ
inlawrev-3479	2013	18	finding	finding	NOUN
inlawrev-3479	2013	19	for	for	ADP
inlawrev-3479	2013	20	the	the	DET
inlawrev-3479	2013	21	probate	probate	NOUN
inlawrev-3479	2013	22	court	court	NOUN
inlawrev-3479	2013	23	was	be	AUX
inlawrev-3479	2013	24	the	the	DET
inlawrev-3479	2013	25	time	time	NOUN
inlawrev-3479	2013	26	oftransfer	oftransfer	NOUN
inlawrev-3479	2013	27	ofthe	ofthe	NOUN
inlawrev-3479	2013	28	decedent	decedent	NOUN
inlawrev-3479	2013	29	's	's	PART
inlawrev-3479	2013	30	assets	asset	NOUN
inlawrev-3479	2013	31	.	.	PUNCT
inlawrev-3479	2014	1	668	668	NUM
inlawrev-3479	2014	2	the	the	DET
inlawrev-3479	2014	3	tax	tax	NOUN
inlawrev-3479	2014	4	court	court	NOUN
inlawrev-3479	2014	5	held	hold	VERB
inlawrev-3479	2014	6	that	that	SCONJ
inlawrev-3479	2014	7	ifthe	ifthe	NOUN
inlawrev-3479	2014	8	transfer	transfer	NOUN
inlawrev-3479	2014	9	ofproperty	ofproperty	NOUN
inlawrev-3479	2014	10	took	take	VERB
inlawrev-3479	2014	11	place	place	NOUN
inlawrev-3479	2014	12	before	before	ADP
inlawrev-3479	2014	13	the	the	DET
inlawrev-3479	2014	14	effective	effective	ADJ
inlawrev-3479	2014	15	date	date	NOUN
inlawrev-3479	2014	16	of	of	ADP
inlawrev-3479	2014	17	the	the	DET
inlawrev-3479	2014	18	amended	amend	VERB
inlawrev-3479	2014	19	exemption	exemption	NOUN
inlawrev-3479	2014	20	,	,	PUNCT
inlawrev-3479	2014	21	then	then	ADV
inlawrev-3479	2014	22	only	only	ADV
inlawrev-3479	2014	23	the	the	DET
inlawrev-3479	2014	24	preamendment	preamendment	NOUN
inlawrev-3479	2014	25	amount	amount	NOUN
inlawrev-3479	2014	26	was	be	AUX
inlawrev-3479	2014	27	available	available	ADJ
inlawrev-3479	2014	28	to	to	ADP
inlawrev-3479	2014	29	the	the	DET
inlawrev-3479	2014	30	transferees.669	transferees.669	NOUN
inlawrev-3479	2014	31	the	the	DET
inlawrev-3479	2014	32	tax	tax	NOUN
inlawrev-3479	2014	33	court	court	NOUN
inlawrev-3479	2014	34	explained	explain	VERB
inlawrev-3479	2014	35	that	that	SCONJ
inlawrev-3479	2014	36	in	in	ADP
inlawrev-3479	2014	37	indiana	indiana	PROPN
inlawrev-3479	2014	38	,	,	PUNCT
inlawrev-3479	2014	39	a	a	DET
inlawrev-3479	2014	40	decedent	decedent	NOUN
inlawrev-3479	2014	41	's	's	PART
inlawrev-3479	2014	42	death	death	NOUN
inlawrev-3479	2014	43	marks	mark	VERB
inlawrev-3479	2014	44	the	the	DET
inlawrev-3479	2014	45	point	point	NOUN
inlawrev-3479	2014	46	when	when	SCONJ
inlawrev-3479	2014	47	his	his	PRON
inlawrev-3479	2014	48	property	property	NOUN
inlawrev-3479	2014	49	transfers	transfer	NOUN
inlawrev-3479	2014	50	to	to	ADP
inlawrev-3479	2014	51	his	his	PRON
inlawrev-3479	2014	52	beneficiaries.670	beneficiaries.670	NOUN
inlawrev-3479	2014	53	the	the	DET
inlawrev-3479	2014	54	tax	tax	NOUN
inlawrev-3479	2014	55	court	court	NOUN
inlawrev-3479	2014	56	found	find	VERB
inlawrev-3479	2014	57	that	that	SCONJ
inlawrev-3479	2014	58	section	section	NOUN
inlawrev-3479	2014	59	29	29	NUM
inlawrev-3479	2014	60	-	-	SYM
inlawrev-3479	2014	61	1	1	NUM
inlawrev-3479	2014	62	-	-	PUNCT
inlawrev-3479	2014	63	7	7	NUM
inlawrev-3479	2014	64	-	-	SYM
inlawrev-3479	2014	65	23	23	NUM
inlawrev-3479	2014	66	of	of	ADP
inlawrev-3479	2014	67	the	the	DET
inlawrev-3479	2014	68	indiana	indiana	PROPN
inlawrev-3479	2014	69	code	code	PROPN
inlawrev-3479	2014	70	provides	provide	VERB
inlawrev-3479	2014	71	that	that	SCONJ
inlawrev-3479	2014	72	"	"	PUNCT
inlawrev-3479	2014	73	[	[	X
inlawrev-3479	2014	74	w]hen	w]hen	ADV
inlawrev-3479	2014	75	a	a	DET
inlawrev-3479	2014	76	person	person	NOUN
inlawrev-3479	2014	77	dies	die	VERB
inlawrev-3479	2014	78	,	,	PUNCT
inlawrev-3479	2014	79	his	his	PRON
inlawrev-3479	2014	80	real	real	ADJ
inlawrev-3479	2014	81	and	and	CCONJ
inlawrev-3479	2014	82	personal	personal	ADJ
inlawrev-3479	2014	83	property	property	NOUN
inlawrev-3479	2014	84	[	[	PUNCT
inlawrev-3479	2014	85	]	]	PUNCT
inlawrev-3479	2014	86	passes	pass	VERB
inlawrev-3479	2014	87	to	to	ADP
inlawrev-3479	2014	88	persons	person	NOUN
inlawrev-3479	2014	89	to	to	PART
inlawrev-3479	2014	90	whom	whom	PRON
inlawrev-3479	2014	91	it	it	PRON
inlawrev-3479	2014	92	is	be	AUX
inlawrev-3479	2014	93	devised	devise	VERB
inlawrev-3479	2014	94	by	by	ADP
inlawrev-3479	2014	95	his	his	PRON
inlawrev-3479	2014	96	last	last	ADJ
inlawrev-3479	2014	97	will	will	NOUN
inlawrev-3479	2014	98	.	.	PUNCT
inlawrev-3479	2014	99	.	.	PUNCT
inlawrev-3479	2014	100	.	.	PUNCT
inlawrev-3479	2015	1	;	;	PUNCT
inlawrev-3479	2015	2	but	but	CCONJ
inlawrev-3479	2015	3	it	it	PRON
inlawrev-3479	2015	4	shall	shall	AUX
inlawrev-3479	2015	5	be	be	AUX
inlawrev-3479	2015	6	subject	subject	ADJ
inlawrev-3479	2015	7	to	to	ADP
inlawrev-3479	2015	8	the	the	DET
inlawrev-3479	2015	9	possession	possession	NOUN
inlawrev-3479	2015	10	of	of	ADP
inlawrev-3479	2015	11	the	the	DET
inlawrev-3479	2015	12	personal	personal	ADJ
inlawrev-3479	2015	13	representative	representative	NOUN
inlawrev-3479	2015	14	.	.	PUNCT
inlawrev-3479	2015	15	"	"	PUNCT
inlawrev-3479	2016	1	671	671	NUM
inlawrev-3479	2016	2	therefore	therefore	ADV
inlawrev-3479	2016	3	,	,	PUNCT
inlawrev-3479	2016	4	because	because	SCONJ
inlawrev-3479	2016	5	the	the	DET
inlawrev-3479	2016	6	decedent	decedent	NOUN
inlawrev-3479	2016	7	's	's	PART
inlawrev-3479	2016	8	assets	asset	NOUN
inlawrev-3479	2016	9	were	be	AUX
inlawrev-3479	2016	10	transferred	transfer	VERB
inlawrev-3479	2016	11	under	under	ADP
inlawrev-3479	2016	12	the	the	DET
inlawrev-3479	2016	13	pre	pre	ADJ
inlawrev-3479	2016	14	-	-	ADJ
inlawrev-3479	2016	15	amendment	amendment	ADJ
inlawrev-3479	2016	16	exemption	exemption	NOUN
inlawrev-3479	2016	17	amount	amount	NOUN
inlawrev-3479	2016	18	,	,	PUNCT
inlawrev-3479	2016	19	that	that	DET
inlawrev-3479	2016	20	amount	amount	NOUN
inlawrev-3479	2016	21	is	be	AUX
inlawrev-3479	2016	22	all	all	PRON
inlawrev-3479	2016	23	that	that	PRON
inlawrev-3479	2016	24	the	the	DET
inlawrev-3479	2016	25	beneficiaries	beneficiary	NOUN
inlawrev-3479	2016	26	could	could	AUX
inlawrev-3479	2016	27	claim	claim	VERB
inlawrev-3479	2016	28	.	.	PUNCT
inlawrev-3479	2017	1	672	672	NUM
inlawrev-3479	2017	2	the	the	DET
inlawrev-3479	2017	3	tax	tax	NOUN
inlawrev-3479	2017	4	court	court	NOUN
inlawrev-3479	2017	5	rejected	reject	VERB
inlawrev-3479	2017	6	the	the	DET
inlawrev-3479	2017	7	estate	estate	NOUN
inlawrev-3479	2017	8	's	's	PART
inlawrev-3479	2017	9	argument	argument	NOUN
inlawrev-3479	2017	10	that	that	SCONJ
inlawrev-3479	2017	11	the	the	DET
inlawrev-3479	2017	12	general	general	ADJ
inlawrev-3479	2017	13	assembly	assembly	NOUN
inlawrev-3479	2017	14	intended	intend	VERB
inlawrev-3479	2017	15	to	to	PART
inlawrev-3479	2017	16	apply	apply	VERB
inlawrev-3479	2017	17	the	the	DET
inlawrev-3479	2017	18	amended	amend	VERB
inlawrev-3479	2017	19	exemption	exemption	NOUN
inlawrev-3479	2017	20	retroactively	retroactively	ADV
inlawrev-3479	2017	21	.	.	PUNCT
inlawrev-3479	2018	1	673	673	NUM
inlawrev-3479	2018	2	the	the	DET
inlawrev-3479	2018	3	tax	tax	NOUN
inlawrev-3479	2018	4	court	court	NOUN
inlawrev-3479	2018	5	noted	note	VERB
inlawrev-3479	2018	6	that	that	SCONJ
inlawrev-3479	2018	7	indianajurisprudence	indianajurisprudence	NOUN
inlawrev-3479	2018	8	does	do	AUX
inlawrev-3479	2018	9	not	not	PART
inlawrev-3479	2018	10	favor	favor	VERB
inlawrev-3479	2018	11	retroactive	retroactive	ADJ
inlawrev-3479	2018	12	application	application	NOUN
inlawrev-3479	2018	13	of	of	ADP
inlawrev-3479	2018	14	statutes	statute	NOUN
inlawrev-3479	2018	15	and	and	CCONJ
inlawrev-3479	2018	16	amendments	amendment	NOUN
inlawrev-3479	2018	17	.	.	PUNCT
inlawrev-3479	2019	1	674	674	NUM
inlawrev-3479	2019	2	however	however	ADV
inlawrev-3479	2019	3	,	,	PUNCT
inlawrev-3479	2019	4	the	the	DET
inlawrev-3479	2019	5	tax	tax	NOUN
inlawrev-3479	2019	6	court	court	NOUN
inlawrev-3479	2019	7	noted	note	VERB
inlawrev-3479	2019	8	that	that	SCONJ
inlawrev-3479	2019	9	exceptions	exception	NOUN
inlawrev-3479	2019	10	to	to	ADP
inlawrev-3479	2019	11	the	the	DET
inlawrev-3479	2019	12	general	general	ADJ
inlawrev-3479	2019	13	rule	rule	NOUN
inlawrev-3479	2019	14	exist	exist	VERB
inlawrev-3479	2019	15	and	and	CCONJ
inlawrev-3479	2019	16	that	that	SCONJ
inlawrev-3479	2019	17	retroactive	retroactive	ADJ
inlawrev-3479	2019	18	application	application	NOUN
inlawrev-3479	2019	19	may	may	AUX
inlawrev-3479	2019	20	be	be	AUX
inlawrev-3479	2019	21	permitted	permit	VERB
inlawrev-3479	2019	22	where	where	SCONJ
inlawrev-3479	2019	23	the	the	DET
inlawrev-3479	2019	24	new	new	ADJ
inlawrev-3479	2019	25	legislation	legislation	NOUN
inlawrev-3479	2019	26	only	only	ADV
inlawrev-3479	2019	27	changes	change	VERB
inlawrev-3479	2019	28	a	a	DET
inlawrev-3479	2019	29	mode	mode	NOUN
inlawrev-3479	2019	30	of	of	ADP
inlawrev-3479	2019	31	procedure	procedure	NOUN
inlawrev-3479	2019	32	or	or	CCONJ
inlawrev-3479	2019	33	where	where	SCONJ
inlawrev-3479	2019	34	a	a	DET
inlawrev-3479	2019	35	statute	statute	NOUN
inlawrev-3479	2019	36	is	be	AUX
inlawrev-3479	2019	37	remedial.675	remedial.675	VERB
inlawrev-3479	2019	38	the	the	DET
inlawrev-3479	2019	39	court	court	NOUN
inlawrev-3479	2019	40	found	find	VERB
inlawrev-3479	2019	41	that	that	SCONJ
inlawrev-3479	2019	42	to	to	PART
inlawrev-3479	2019	43	decide	decide	VERB
inlawrev-3479	2019	44	whether	whether	SCONJ
inlawrev-3479	2019	45	a	a	DET
inlawrev-3479	2019	46	statute	statute	NOUN
inlawrev-3479	2019	47	is	be	AUX
inlawrev-3479	2019	48	remedial	remedial	ADJ
inlawrev-3479	2019	49	,	,	PUNCT
inlawrev-3479	2019	50	the	the	DET
inlawrev-3479	2019	51	tax	tax	NOUN
inlawrev-3479	2019	52	court	court	NOUN
inlawrev-3479	2019	53	will	will	AUX
inlawrev-3479	2019	54	examine	examine	VERB
inlawrev-3479	2019	55	,	,	PUNCT
inlawrev-3479	2019	56	among	among	ADP
inlawrev-3479	2019	57	other	other	ADJ
inlawrev-3479	2019	58	things	thing	NOUN
inlawrev-3479	2019	59	,	,	PUNCT
inlawrev-3479	2019	60	the	the	DET
inlawrev-3479	2019	61	alleged	allege	VERB
inlawrev-3479	2019	62	defect	defect	NOUN
inlawrev-3479	2019	63	or	or	CCONJ
inlawrev-3479	2019	64	mischief	mischief	NOUN
inlawrev-3479	2019	65	that	that	PRON
inlawrev-3479	2019	66	a	a	DET
inlawrev-3479	2019	67	statute	statute	NOUN
inlawrev-3479	2019	68	or	or	CCONJ
inlawrev-3479	2019	69	amendment	amendment	NOUN
inlawrev-3479	2019	70	seeks	seek	VERB
inlawrev-3479	2019	71	to	to	PART
inlawrev-3479	2019	72	cure	cure	VERB
inlawrev-3479	2019	73	.	.	PUNCT
inlawrev-3479	2020	1	676	676	NUM
inlawrev-3479	2020	2	the	the	DET
inlawrev-3479	2020	3	tax	tax	NOUN
inlawrev-3479	2020	4	court	court	NOUN
inlawrev-3479	2020	5	reviewed	review	VERB
inlawrev-3479	2020	6	the	the	DET
inlawrev-3479	2020	7	amended	amend	VERB
inlawrev-3479	2020	8	exemption	exemption	NOUN
inlawrev-3479	2020	9	and	and	CCONJ
inlawrev-3479	2020	10	determined	determine	VERB
inlawrev-3479	2020	11	that	that	SCONJ
inlawrev-3479	2020	12	it	it	PRON
inlawrev-3479	2020	13	should	should	AUX
inlawrev-3479	2020	14	only	only	ADV
inlawrev-3479	2020	15	be	be	AUX
inlawrev-3479	2020	16	applied	apply	VERB
inlawrev-3479	2020	17	prospectively	prospectively	ADV
inlawrev-3479	2020	18	,	,	PUNCT
inlawrev-3479	2020	19	as	as	SCONJ
inlawrev-3479	2020	20	it	it	PRON
inlawrev-3479	2020	21	was	be	AUX
inlawrev-3479	2020	22	neither	neither	CCONJ
inlawrev-3479	2020	23	procedural	procedural	ADJ
inlawrev-3479	2020	24	nor	nor	CCONJ
inlawrev-3479	2020	25	remedial	remedial	ADJ
inlawrev-3479	2020	26	in	in	ADP
inlawrev-3479	2020	27	nature	nature	NOUN
inlawrev-3479	2020	28	.	.	PUNCT
inlawrev-3479	2021	1	677	677	NUM
inlawrev-3479	2022	1	moreover	moreover	ADV
inlawrev-3479	2022	2	,	,	PUNCT
inlawrev-3479	2022	3	the	the	DET
inlawrev-3479	2022	4	tax	tax	NOUN
inlawrev-3479	2022	5	court	court	NOUN
inlawrev-3479	2022	6	found	find	VERB
inlawrev-3479	2022	7	no	no	DET
inlawrev-3479	2022	8	evidence	evidence	NOUN
inlawrev-3479	2022	9	suggesting	suggest	VERB
inlawrev-3479	2022	10	that	that	SCONJ
inlawrev-3479	2022	11	the	the	DET
inlawrev-3479	2022	12	general	general	ADJ
inlawrev-3479	2022	13	assembly	assembly	NOUN
inlawrev-3479	2022	14	intended	intend	VERB
inlawrev-3479	2022	15	to	to	PART
inlawrev-3479	2022	16	make	make	VERB
inlawrev-3479	2022	17	the	the	DET
inlawrev-3479	2022	18	exemption	exemption	NOUN
inlawrev-3479	2022	19	's	's	PART
inlawrev-3479	2022	20	amendment	amendment	NOUN
inlawrev-3479	2022	21	retroactive	retroactive	NOUN
inlawrev-3479	2022	22	.	.	PUNCT
inlawrev-3479	2023	1	678	678	NUM
inlawrev-3479	2023	2	the	the	DET
inlawrev-3479	2023	3	tax	tax	NOUN
inlawrev-3479	2023	4	court	court	NOUN
inlawrev-3479	2023	5	also	also	ADV
inlawrev-3479	2023	6	refused	refuse	VERB
inlawrev-3479	2023	7	the	the	DET
inlawrev-3479	2023	8	estate	estate	NOUN
inlawrev-3479	2023	9	's	's	PART
inlawrev-3479	2023	10	argument	argument	NOUN
inlawrev-3479	2023	11	that	that	SCONJ
inlawrev-3479	2023	12	the	the	DET
inlawrev-3479	2023	13	general	general	ADJ
inlawrev-3479	2023	14	assembly	assembly	NOUN
inlawrev-3479	2023	15	's	's	PART
inlawrev-3479	2023	16	silence	silence	NOUN
inlawrev-3479	2023	17	was	be	AUX
inlawrev-3479	2023	18	an	an	DET
inlawrev-3479	2023	19	expression	expression	NOUN
inlawrev-3479	2023	20	of	of	ADP
inlawrev-3479	2023	21	its	its	PRON
inlawrev-3479	2023	22	intention	intention	NOUN
inlawrev-3479	2023	23	to	to	PART
inlawrev-3479	2023	24	apply	apply	VERB
inlawrev-3479	2023	25	the	the	DET
inlawrev-3479	2023	26	amendment	amendment	NOUN
inlawrev-3479	2023	27	to	to	ADP
inlawrev-3479	2023	28	666	666	NUM
inlawrev-3479	2023	29	.	.	PUNCT
inlawrev-3479	2024	1	see	see	VERB
inlawrev-3479	2024	2	riggs	riggs	PROPN
inlawrev-3479	2024	3	,	,	PUNCT
inlawrev-3479	2024	4	735	735	NUM
inlawrev-3479	2024	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2024	6	at	at	ADP
inlawrev-3479	2024	7	343	343	NUM
inlawrev-3479	2024	8	.	.	PUNCT
inlawrev-3479	2024	9	667	667	NUM
inlawrev-3479	2024	10	.	.	PUNCT
inlawrev-3479	2025	1	i	i	PRON
inlawrev-3479	2025	2	d	d	NOUN
inlawrev-3479	2025	3	see	see	VERB
inlawrev-3479	2025	4	also	also	ADV
inlawrev-3479	2025	5	ind	ind	PROPN
inlawrev-3479	2025	6	.	.	PUNCT
inlawrev-3479	2026	1	code	code	PROPN
inlawrev-3479	2026	2	§	§	PROPN
inlawrev-3479	2026	3	6	6	NUM
inlawrev-3479	2026	4	-	-	SYM
inlawrev-3479	2026	5	4.1	4.1	NUM
inlawrev-3479	2026	6	-	-	PUNCT
inlawrev-3479	2026	7	3	3	NUM
inlawrev-3479	2026	8	-	-	SYM
inlawrev-3479	2026	9	10	10	NUM
inlawrev-3479	2026	10	(	(	PUNCT
inlawrev-3479	2026	11	2000	2000	NUM
inlawrev-3479	2026	12	)	)	PUNCT
inlawrev-3479	2026	13	.	.	PUNCT
inlawrev-3479	2027	1	668	668	X
inlawrev-3479	2027	2	.	.	PUNCT
inlawrev-3479	2028	1	see	see	VERB
inlawrev-3479	2028	2	riggs	riggs	PROPN
inlawrev-3479	2028	3	,	,	PUNCT
inlawrev-3479	2028	4	735	735	NUM
inlawrev-3479	2028	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2028	6	at	at	ADP
inlawrev-3479	2028	7	343	343	NUM
inlawrev-3479	2028	8	.	.	PUNCT
inlawrev-3479	2029	1	669	669	NUM
inlawrev-3479	2029	2	.	.	PUNCT
inlawrev-3479	2030	1	see	see	VERB
inlawrev-3479	2030	2	i	i	PRON
inlawrev-3479	2030	3	d.	d.	PROPN
inlawrev-3479	2030	4	670	670	NUM
inlawrev-3479	2030	5	.	.	PUNCT
inlawrev-3479	2031	1	see	see	VERB
inlawrev-3479	2031	2	i	i	PROPN
inlawrev-3479	2031	3	d	d	PROPN
inlawrev-3479	2031	4	671	671	NUM
inlawrev-3479	2031	5	.	.	PUNCT
inlawrev-3479	2032	1	i	i	PRON
inlawrev-3479	2032	2	d	d	PROPN
inlawrev-3479	2032	3	at	at	ADP
inlawrev-3479	2032	4	343	343	NUM
inlawrev-3479	2032	5	-	-	SYM
inlawrev-3479	2032	6	44	44	NUM
inlawrev-3479	2032	7	.	.	PUNCT
inlawrev-3479	2033	1	see	see	VERB
inlawrev-3479	2033	2	also	also	ADV
inlawrev-3479	2033	3	ind	ind	PROPN
inlawrev-3479	2033	4	.	.	PUNCT
inlawrev-3479	2034	1	code	code	PROPN
inlawrev-3479	2034	2	§	§	PROPN
inlawrev-3479	2034	3	29	29	NUM
inlawrev-3479	2034	4	-	-	SYM
inlawrev-3479	2034	5	1	1	NUM
inlawrev-3479	2034	6	-	-	PUNCT
inlawrev-3479	2034	7	7	7	NUM
inlawrev-3479	2034	8	-	-	SYM
inlawrev-3479	2034	9	23	23	NUM
inlawrev-3479	2034	10	(	(	PUNCT
inlawrev-3479	2034	11	2000	2000	NUM
inlawrev-3479	2034	12	)	)	PUNCT
inlawrev-3479	2034	13	.	.	PUNCT
inlawrev-3479	2035	1	672	672	NUM
inlawrev-3479	2035	2	.	.	PUNCT
inlawrev-3479	2036	1	see	see	VERB
inlawrev-3479	2036	2	riggs	riggs	PROPN
inlawrev-3479	2036	3	,	,	PUNCT
inlawrev-3479	2036	4	735	735	NUM
inlawrev-3479	2036	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2036	6	at	at	ADP
inlawrev-3479	2036	7	344	344	NUM
inlawrev-3479	2036	8	.	.	PUNCT
inlawrev-3479	2037	1	673	673	NUM
inlawrev-3479	2037	2	.	.	PUNCT
inlawrev-3479	2038	1	see	see	VERB
inlawrev-3479	2038	2	i	i	PRON
inlawrev-3479	2038	3	d	d	PROPN
inlawrev-3479	2038	4	674	674	NUM
inlawrev-3479	2038	5	.	.	PUNCT
inlawrev-3479	2039	1	see	see	VERB
inlawrev-3479	2039	2	i	i	PROPN
inlawrev-3479	2039	3	d	d	PROPN
inlawrev-3479	2039	4	675	675	NUM
inlawrev-3479	2039	5	.	.	PUNCT
inlawrev-3479	2040	1	see	see	VERB
inlawrev-3479	2040	2	i	i	PRON
inlawrev-3479	2040	3	d	d	PROPN
inlawrev-3479	2040	4	676	676	NUM
inlawrev-3479	2040	5	.	.	PUNCT
inlawrev-3479	2041	1	see	see	VERB
inlawrev-3479	2041	2	i	i	PRON
inlawrev-3479	2041	3	d.	d.	PROPN
inlawrev-3479	2041	4	677	677	NUM
inlawrev-3479	2041	5	.	.	PUNCT
inlawrev-3479	2042	1	see	see	VERB
inlawrev-3479	2042	2	i	i	PRON
inlawrev-3479	2042	3	d	d	PROPN
inlawrev-3479	2042	4	at	at	ADP
inlawrev-3479	2042	5	345	345	NUM
inlawrev-3479	2042	6	.	.	PUNCT
inlawrev-3479	2043	1	678	678	NUM
inlawrev-3479	2043	2	.	.	PUNCT
inlawrev-3479	2044	1	see	see	VERB
inlawrev-3479	2044	2	i	i	PRON
inlawrev-3479	2044	3	d.	d.	PROPN
inlawrev-3479	2044	4	2001	2001	NUM
inlawrev-3479	2044	5	]	]	PUNCT
inlawrev-3479	2045	1	taxation	taxation	NOUN
inlawrev-3479	2045	2	1063	1063	NUM
inlawrev-3479	2045	3	the	the	DET
inlawrev-3479	2045	4	exemption	exemption	NOUN
inlawrev-3479	2045	5	retroactively	retroactively	ADV
inlawrev-3479	2045	6	.	.	PUNCT
inlawrev-3479	2046	1	679	679	NUM
inlawrev-3479	2046	2	the	the	DET
inlawrev-3479	2046	3	tax	tax	NOUN
inlawrev-3479	2046	4	court	court	NOUN
inlawrev-3479	2046	5	found	find	VERB
inlawrev-3479	2046	6	that	that	SCONJ
inlawrev-3479	2046	7	the	the	DET
inlawrev-3479	2046	8	estate	estate	NOUN
inlawrev-3479	2046	9	failed	fail	VERB
inlawrev-3479	2046	10	to	to	PART
inlawrev-3479	2046	11	demonstrate	demonstrate	VERB
inlawrev-3479	2046	12	a	a	DET
inlawrev-3479	2046	13	strong	strong	ADJ
inlawrev-3479	2046	14	and	and	CCONJ
inlawrev-3479	2046	15	compelling	compelling	ADJ
inlawrev-3479	2046	16	reason	reason	NOUN
inlawrev-3479	2046	17	to	to	PART
inlawrev-3479	2046	18	apply	apply	VERB
inlawrev-3479	2046	19	the	the	DET
inlawrev-3479	2046	20	amendment	amendment	NOUN
inlawrev-3479	2046	21	retroactively	retroactively	ADV
inlawrev-3479	2046	22	.	.	PUNCT
inlawrev-3479	2047	1	680	680	NUM
inlawrev-3479	2047	2	therefore	therefore	ADV
inlawrev-3479	2047	3	,	,	PUNCT
inlawrev-3479	2047	4	the	the	DET
inlawrev-3479	2047	5	tax	tax	NOUN
inlawrev-3479	2047	6	court	court	NOUN
inlawrev-3479	2047	7	declined	decline	VERB
inlawrev-3479	2047	8	to	to	PART
inlawrev-3479	2047	9	apply	apply	VERB
inlawrev-3479	2047	10	the	the	DET
inlawrev-3479	2047	11	amended	amend	VERB
inlawrev-3479	2047	12	exemption	exemption	NOUN
inlawrev-3479	2047	13	retroactively	retroactively	ADV
inlawrev-3479	2047	14	.	.	PUNCT
inlawrev-3479	2048	1	681	681	NUM
inlawrev-3479	2048	2	in	in	ADP
inlawrev-3479	2048	3	sum	sum	NOUN
inlawrev-3479	2048	4	,	,	PUNCT
inlawrev-3479	2048	5	the	the	DET
inlawrev-3479	2048	6	tax	tax	NOUN
inlawrev-3479	2048	7	court	court	NOUN
inlawrev-3479	2048	8	ruled	rule	VERB
inlawrev-3479	2048	9	that	that	SCONJ
inlawrev-3479	2048	10	because	because	SCONJ
inlawrev-3479	2048	11	the	the	DET
inlawrev-3479	2048	12	decedent	decedent	NOUN
inlawrev-3479	2048	13	died	die	VERB
inlawrev-3479	2048	14	approximately	approximately	ADV
inlawrev-3479	2048	15	seven	seven	NUM
inlawrev-3479	2048	16	months	month	NOUN
inlawrev-3479	2048	17	before	before	ADP
inlawrev-3479	2048	18	the	the	DET
inlawrev-3479	2048	19	effective	effective	ADJ
inlawrev-3479	2048	20	date	date	NOUN
inlawrev-3479	2048	21	of	of	ADP
inlawrev-3479	2048	22	the	the	DET
inlawrev-3479	2048	23	amendment	amendment	NOUN
inlawrev-3479	2048	24	increasing	increase	VERB
inlawrev-3479	2048	25	the	the	DET
inlawrev-3479	2048	26	exemption	exemption	NOUN
inlawrev-3479	2048	27	's	's	PART
inlawrev-3479	2048	28	value	value	NOUN
inlawrev-3479	2048	29	,	,	PUNCT
inlawrev-3479	2048	30	the	the	DET
inlawrev-3479	2048	31	increased	increase	VERB
inlawrev-3479	2048	32	exemption	exemption	NOUN
inlawrev-3479	2048	33	amount	amount	NOUN
inlawrev-3479	2048	34	was	be	AUX
inlawrev-3479	2048	35	not	not	PART
inlawrev-3479	2048	36	available	available	ADJ
inlawrev-3479	2048	37	to	to	ADP
inlawrev-3479	2048	38	the	the	DET
inlawrev-3479	2048	39	transferees	transferee	NOUN
inlawrev-3479	2048	40	in	in	ADP
inlawrev-3479	2048	41	determining	determine	VERB
inlawrev-3479	2048	42	their	their	PRON
inlawrev-3479	2048	43	inheritance	inheritance	NOUN
inlawrev-3479	2048	44	taxes	taxis	NOUN
inlawrev-3479	2048	45	.	.	PUNCT
inlawrev-3479	2049	1	682	682	NUM
inlawrev-3479	2049	2	the	the	DET
inlawrev-3479	2049	3	tax	tax	NOUN
inlawrev-3479	2049	4	court	court	NOUN
inlawrev-3479	2049	5	also	also	ADV
inlawrev-3479	2049	6	found	find	VERB
inlawrev-3479	2049	7	that	that	SCONJ
inlawrev-3479	2049	8	the	the	DET
inlawrev-3479	2049	9	probate	probate	NOUN
inlawrev-3479	2049	10	court	court	NOUN
inlawrev-3479	2049	11	erred	err	VERB
inlawrev-3479	2049	12	in	in	ADP
inlawrev-3479	2049	13	denying	deny	VERB
inlawrev-3479	2049	14	the	the	DET
inlawrev-3479	2049	15	idsr	idsr	NOUN
inlawrev-3479	2049	16	's	's	PART
inlawrev-3479	2049	17	request	request	NOUN
inlawrev-3479	2049	18	for	for	ADP
inlawrev-3479	2049	19	a	a	DET
inlawrev-3479	2049	20	redetermination	redetermination	NOUN
inlawrev-3479	2049	21	ofthe	ofthe	NOUN
inlawrev-3479	2049	22	inheritance	inheritance	NOUN
inlawrev-3479	2049	23	taxes	taxis	NOUN
inlawrev-3479	2049	24	.	.	PUNCT
inlawrev-3479	2050	1	683	683	NUM
inlawrev-3479	2050	2	as	as	ADP
inlawrev-3479	2050	3	a	a	DET
inlawrev-3479	2050	4	result	result	NOUN
inlawrev-3479	2050	5	,	,	PUNCT
inlawrev-3479	2050	6	the	the	DET
inlawrev-3479	2050	7	tax	tax	NOUN
inlawrev-3479	2050	8	court	court	NOUN
inlawrev-3479	2050	9	reversed	reverse	VERB
inlawrev-3479	2050	10	the	the	DET
inlawrev-3479	2050	11	decision	decision	NOUN
inlawrev-3479	2050	12	of	of	ADP
inlawrev-3479	2050	13	the	the	DET
inlawrev-3479	2050	14	probate	probate	NOUN
inlawrev-3479	2050	15	court	court	NOUN
inlawrev-3479	2050	16	and	and	CCONJ
inlawrev-3479	2050	17	remanded	remand	VERB
inlawrev-3479	2050	18	the	the	DET
inlawrev-3479	2050	19	case	case	NOUN
inlawrev-3479	2050	20	to	to	ADP
inlawrev-3479	2050	21	the	the	DET
inlawrev-3479	2050	22	probate	probate	NOUN
inlawrev-3479	2050	23	court	court	NOUN
inlawrev-3479	2050	24	with	with	ADP
inlawrev-3479	2050	25	instructions	instruction	NOUN
inlawrev-3479	2050	26	to	to	PART
inlawrev-3479	2050	27	redetermine	redetermine	VERB
inlawrev-3479	2050	28	the	the	DET
inlawrev-3479	2050	29	inheritance	inheritance	NOUN
inlawrev-3479	2050	30	taxes	taxis	NOUN
inlawrev-3479	2050	31	owed	owe	VERB
inlawrev-3479	2050	32	by	by	ADP
inlawrev-3479	2050	33	the	the	DET
inlawrev-3479	2050	34	transferees.684	transferees.684	PROPN
inlawrev-3479	2050	35	g.	g.	PROPN
inlawrev-3479	2050	36	indiana	indiana	PROPN
inlawrev-3479	2050	37	controlled	control	VERB
inlawrev-3479	2050	38	substance	substance	NOUN
inlawrev-3479	2050	39	excise	excise	NOUN
inlawrev-3479	2050	40	tax	tax	NOUN
inlawrev-3479	2050	41	j.	j.	PROPN
inlawrev-3479	2050	42	hurst	hurst	PROPN
inlawrev-3479	2051	1	v.	v.	PROPN
inlawrev-3479	2051	2	department	department	PROPN
inlawrev-3479	2051	3	of	of	ADP
inlawrev-3479	2051	4	state	state	PROPN
inlawrev-3479	2051	5	revenue	revenue	NOUN
inlawrev-3479	2051	6	685	685	NUM
inlawrev-3479	2051	7	—	—	PUNCT
inlawrev-3479	2051	8	in	in	ADP
inlawrev-3479	2051	9	hurst	hurst	PROPN
inlawrev-3479	2051	10	,	,	PUNCT
inlawrev-3479	2051	11	an	an	DET
inlawrev-3479	2051	12	individual	individual	ADJ
inlawrev-3479	2051	13	taxpayer	taxpayer	NOUN
inlawrev-3479	2051	14	challenged	challenge	VERB
inlawrev-3479	2051	15	the	the	DET
inlawrev-3479	2051	16	idsr	idsr	NOUN
inlawrev-3479	2051	17	's	's	PART
inlawrev-3479	2051	18	finding	finding	NOUN
inlawrev-3479	2051	19	that	that	SCONJ
inlawrev-3479	2051	20	the	the	DET
inlawrev-3479	2051	21	taxpayer	taxpayer	NOUN
inlawrev-3479	2051	22	owed	owe	VERB
inlawrev-3479	2051	23	controlled	control	VERB
inlawrev-3479	2051	24	substance	substance	NOUN
inlawrev-3479	2051	25	excise	excise	NOUN
inlawrev-3479	2051	26	tax	tax	NOUN
inlawrev-3479	2051	27	(	(	PUNCT
inlawrev-3479	2051	28	cset	cset	NOUN
inlawrev-3479	2051	29	)	)	PUNCT
inlawrev-3479	2051	30	.	.	PUNCT
inlawrev-3479	2052	1	686	686	NUM
inlawrev-3479	2052	2	in	in	ADP
inlawrev-3479	2052	3	this	this	DET
inlawrev-3479	2052	4	case	case	NOUN
inlawrev-3479	2052	5	,	,	PUNCT
inlawrev-3479	2052	6	gary	gary	PROPN
inlawrev-3479	2052	7	g.	g.	PROPN
inlawrev-3479	2052	8	hurst	hurst	PROPN
inlawrev-3479	2052	9	(	(	PUNCT
inlawrev-3479	2052	10	taxpayer	taxpayer	PROPN
inlawrev-3479	2052	11	)	)	PUNCT
inlawrev-3479	2052	12	raised	raise	VERB
inlawrev-3479	2052	13	two	two	NUM
inlawrev-3479	2052	14	issues	issue	NOUN
inlawrev-3479	2052	15	for	for	ADP
inlawrev-3479	2052	16	the	the	DET
inlawrev-3479	2052	17	tax	tax	NOUN
inlawrev-3479	2052	18	court	court	NOUN
inlawrev-3479	2052	19	's	's	PART
inlawrev-3479	2052	20	review	review	NOUN
inlawrev-3479	2052	21	.	.	PUNCT
inlawrev-3479	2053	1	687	687	NUM
inlawrev-3479	2053	2	first	first	ADJ
inlawrev-3479	2053	3	,	,	PUNCT
inlawrev-3479	2053	4	the	the	DET
inlawrev-3479	2053	5	taxpayer	taxpayer	NOUN
inlawrev-3479	2053	6	asked	ask	VERB
inlawrev-3479	2053	7	the	the	DET
inlawrev-3479	2053	8	tax	tax	NOUN
inlawrev-3479	2053	9	court	court	NOUN
inlawrev-3479	2053	10	to	to	PART
inlawrev-3479	2053	11	determine	determine	VERB
inlawrev-3479	2053	12	whether	whether	SCONJ
inlawrev-3479	2053	13	or	or	CCONJ
inlawrev-3479	2053	14	not	not	PART
inlawrev-3479	2053	15	he	he	PRON
inlawrev-3479	2053	16	possessed	possess	VERB
inlawrev-3479	2053	17	or	or	CCONJ
inlawrev-3479	2053	18	received	receive	VERB
inlawrev-3479	2053	19	delivery	delivery	NOUN
inlawrev-3479	2053	20	of	of	ADP
inlawrev-3479	2053	21	a	a	DET
inlawrev-3479	2053	22	substance	substance	NOUN
inlawrev-3479	2053	23	alleged	allege	VERB
inlawrev-3479	2053	24	to	to	PART
inlawrev-3479	2053	25	be	be	AUX
inlawrev-3479	2053	26	marijuana	marijuana	PROPN
inlawrev-3479	2053	27	so	so	SCONJ
inlawrev-3479	2053	28	as	as	SCONJ
inlawrev-3479	2053	29	to	to	PART
inlawrev-3479	2053	30	place	place	VERB
inlawrev-3479	2053	31	him	he	PRON
inlawrev-3479	2053	32	within	within	ADP
inlawrev-3479	2053	33	the	the	DET
inlawrev-3479	2053	34	purview	purview	NOUN
inlawrev-3479	2053	35	of	of	ADP
inlawrev-3479	2053	36	the	the	DET
inlawrev-3479	2053	37	cset	cset	PROPN
inlawrev-3479	2053	38	statute	statute	PROPN
inlawrev-3479	2053	39	.	.	PUNCT
inlawrev-3479	2054	1	688	688	NUM
inlawrev-3479	2054	2	second	second	ADJ
inlawrev-3479	2054	3	,	,	PUNCT
inlawrev-3479	2054	4	he	he	PRON
inlawrev-3479	2054	5	requested	request	VERB
inlawrev-3479	2054	6	a	a	DET
inlawrev-3479	2054	7	finding	finding	NOUN
inlawrev-3479	2054	8	ofwhether	ofwhether	ADP
inlawrev-3479	2054	9	the	the	DET
inlawrev-3479	2054	10	substance	substance	NOUN
inlawrev-3479	2054	11	was	be	AUX
inlawrev-3479	2054	12	actually	actually	ADV
inlawrev-3479	2054	13	marijuana	marijuana	PROPN
inlawrev-3479	2054	14	.	.	PUNCT
inlawrev-3479	2055	1	689	689	NUM
inlawrev-3479	2055	2	in	in	ADP
inlawrev-3479	2055	3	this	this	DET
inlawrev-3479	2055	4	case	case	NOUN
inlawrev-3479	2055	5	,	,	PUNCT
inlawrev-3479	2055	6	the	the	DET
inlawrev-3479	2055	7	tax	tax	NOUN
inlawrev-3479	2055	8	court	court	NOUN
inlawrev-3479	2055	9	reversed	reverse	VERB
inlawrev-3479	2055	10	the	the	DET
inlawrev-3479	2055	11	cset	cset	NOUN
inlawrev-3479	2055	12	assessment	assessment	NOUN
inlawrev-3479	2055	13	against	against	ADP
inlawrev-3479	2055	14	the	the	DET
inlawrev-3479	2055	15	taxpayer	taxpayer	NOUN
inlawrev-3479	2055	16	.	.	PUNCT
inlawrev-3479	2056	1	690	690	NUM
inlawrev-3479	2056	2	in	in	ADP
inlawrev-3479	2056	3	hurst	hurst	PROPN
inlawrev-3479	2056	4	,	,	PUNCT
inlawrev-3479	2056	5	the	the	DET
inlawrev-3479	2056	6	taxpayer	taxpayer	NOUN
inlawrev-3479	2056	7	was	be	AUX
inlawrev-3479	2056	8	charged	charge	VERB
inlawrev-3479	2056	9	with	with	ADP
inlawrev-3479	2056	10	the	the	DET
inlawrev-3479	2056	11	crime	crime	NOUN
inlawrev-3479	2056	12	of	of	ADP
inlawrev-3479	2056	13	conspiracy	conspiracy	NOUN
inlawrev-3479	2056	14	to	to	PART
inlawrev-3479	2056	15	deal	deal	VERB
inlawrev-3479	2056	16	marijuana	marijuana	PROPN
inlawrev-3479	2056	17	in	in	ADP
inlawrev-3479	2056	18	an	an	DET
inlawrev-3479	2056	19	amount	amount	NOUN
inlawrev-3479	2056	20	greater	great	ADJ
inlawrev-3479	2056	21	than	than	ADP
inlawrev-3479	2056	22	ten	ten	NUM
inlawrev-3479	2056	23	pounds	pound	NOUN
inlawrev-3479	2056	24	.	.	PUNCT
inlawrev-3479	2057	1	691	691	NUM
inlawrev-3479	2057	2	the	the	DET
inlawrev-3479	2057	3	idsr	idsr	NOUN
inlawrev-3479	2057	4	subsequently	subsequently	ADV
inlawrev-3479	2057	5	filed	file	VERB
inlawrev-3479	2057	6	a	a	DET
inlawrev-3479	2057	7	jeopardy	jeopardy	NOUN
inlawrev-3479	2057	8	finding	finding	NOUN
inlawrev-3479	2057	9	and	and	CCONJ
inlawrev-3479	2057	10	a	a	DET
inlawrev-3479	2057	11	jeopardy	jeopardy	NOUN
inlawrev-3479	2057	12	assessment	assessment	NOUN
inlawrev-3479	2057	13	notice	notice	NOUN
inlawrev-3479	2057	14	and	and	CCONJ
inlawrev-3479	2057	15	demand	demand	NOUN
inlawrev-3479	2057	16	against	against	ADP
inlawrev-3479	2057	17	the	the	DET
inlawrev-3479	2057	18	679	679	NUM
inlawrev-3479	2057	19	.	.	PUNCT
inlawrev-3479	2058	1	see	see	VERB
inlawrev-3479	2058	2	i	i	PRON
inlawrev-3479	2058	3	d	d	PROPN
inlawrev-3479	2058	4	at	at	ADP
inlawrev-3479	2058	5	346	346	NUM
inlawrev-3479	2058	6	.	.	PUNCT
inlawrev-3479	2059	1	680	680	NUM
inlawrev-3479	2059	2	.	.	PUNCT
inlawrev-3479	2060	1	see	see	VERB
inlawrev-3479	2060	2	i	i	PROPN
inlawrev-3479	2060	3	d	d	PROPN
inlawrev-3479	2060	4	681	681	NUM
inlawrev-3479	2060	5	.	.	PUNCT
inlawrev-3479	2061	1	see	see	VERB
inlawrev-3479	2061	2	i	i	PRON
inlawrev-3479	2061	3	d	d	PROPN
inlawrev-3479	2061	4	682	682	NUM
inlawrev-3479	2061	5	.	.	PUNCT
inlawrev-3479	2062	1	see	see	VERB
inlawrev-3479	2062	2	i	i	PRON
inlawrev-3479	2062	3	d	d	PROPN
inlawrev-3479	2062	4	at	at	ADP
inlawrev-3479	2062	5	346	346	NUM
inlawrev-3479	2062	6	-	-	SYM
inlawrev-3479	2062	7	47	47	NUM
inlawrev-3479	2062	8	.	.	PUNCT
inlawrev-3479	2063	1	683	683	NUM
inlawrev-3479	2063	2	.	.	PUNCT
inlawrev-3479	2064	1	see	see	VERB
inlawrev-3479	2064	2	i	i	PRON
inlawrev-3479	2064	3	d	d	PROPN
inlawrev-3479	2064	4	at	at	ADP
inlawrev-3479	2064	5	347	347	NUM
inlawrev-3479	2064	6	.	.	PUNCT
inlawrev-3479	2065	1	684	684	NUM
inlawrev-3479	2065	2	.	.	PUNCT
inlawrev-3479	2066	1	see	see	VERB
inlawrev-3479	2066	2	i	i	PRON
inlawrev-3479	2066	3	d.	d.	PROPN
inlawrev-3479	2066	4	685	685	NUM
inlawrev-3479	2066	5	.	.	PUNCT
inlawrev-3479	2067	1	721	721	NUM
inlawrev-3479	2067	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2067	3	370	370	NUM
inlawrev-3479	2067	4	(	(	PUNCT
inlawrev-3479	2067	5	ind	ind	NOUN
inlawrev-3479	2067	6	.	.	PUNCT
inlawrev-3479	2068	1	tax	tax	PROPN
inlawrev-3479	2068	2	ct	ct	PROPN
inlawrev-3479	2068	3	.	.	PROPN
inlawrev-3479	2068	4	1999	1999	NUM
inlawrev-3479	2068	5	)	)	PUNCT
inlawrev-3479	2068	6	.	.	PUNCT
inlawrev-3479	2069	1	686	686	NUM
inlawrev-3479	2069	2	.	.	PUNCT
inlawrev-3479	2070	1	see	see	VERB
inlawrev-3479	2070	2	i	i	PRON
inlawrev-3479	2070	3	d.	d.	PROPN
inlawrev-3479	2070	4	at	at	ADP
inlawrev-3479	2070	5	371	371	NUM
inlawrev-3479	2070	6	.	.	PUNCT
inlawrev-3479	2071	1	687	687	NUM
inlawrev-3479	2071	2	.	.	PUNCT
inlawrev-3479	2072	1	see	see	VERB
inlawrev-3479	2072	2	i	i	PRON
inlawrev-3479	2072	3	d	d	PROPN
inlawrev-3479	2072	4	688	688	NUM
inlawrev-3479	2072	5	.	.	PUNCT
inlawrev-3479	2073	1	see	see	VERB
inlawrev-3479	2073	2	i	i	PRON
inlawrev-3479	2073	3	d.	d.	PROPN
inlawrev-3479	2073	4	;	;	PUNCT
inlawrev-3479	2073	5	see	see	VERB
inlawrev-3479	2073	6	also	also	ADV
inlawrev-3479	2073	7	ind	ind	PROPN
inlawrev-3479	2073	8	.	.	PUNCT
inlawrev-3479	2074	1	code	code	PROPN
inlawrev-3479	2074	2	§	§	PROPN
inlawrev-3479	2074	3	6	6	NUM
inlawrev-3479	2074	4	-	-	SYM
inlawrev-3479	2074	5	7	7	NUM
inlawrev-3479	2074	6	-	-	PUNCT
inlawrev-3479	2074	7	3	3	NUM
inlawrev-3479	2074	8	-	-	SYM
inlawrev-3479	2074	9	5	5	NUM
inlawrev-3479	2074	10	(	(	PUNCT
inlawrev-3479	2074	11	2000	2000	NUM
inlawrev-3479	2074	12	)	)	PUNCT
inlawrev-3479	2074	13	.	.	PUNCT
inlawrev-3479	2075	1	689	689	X
inlawrev-3479	2075	2	.	.	PUNCT
inlawrev-3479	2076	1	see	see	VERB
inlawrev-3479	2076	2	hurst	hurst	PROPN
inlawrev-3479	2076	3	,	,	PUNCT
inlawrev-3479	2076	4	72	72	NUM
inlawrev-3479	2076	5	1	1	NUM
inlawrev-3479	2076	6	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2076	7	at	at	ADP
inlawrev-3479	2076	8	371	371	NUM
inlawrev-3479	2076	9	.	.	PUNCT
inlawrev-3479	2077	1	690	690	X
inlawrev-3479	2077	2	.	.	PUNCT
inlawrev-3479	2078	1	see	see	VERB
inlawrev-3479	2078	2	i	i	PRON
inlawrev-3479	2078	3	d	d	PROPN
inlawrev-3479	2078	4	at	at	ADP
inlawrev-3479	2078	5	376	376	NUM
inlawrev-3479	2078	6	.	.	PUNCT
inlawrev-3479	2078	7	691	691	NUM
inlawrev-3479	2078	8	.	.	PUNCT
inlawrev-3479	2079	1	see	see	VERB
inlawrev-3479	2079	2	i	i	PRON
inlawrev-3479	2079	3	d.	d.	PROPN
inlawrev-3479	2079	4	at	at	ADP
inlawrev-3479	2079	5	372	372	NUM
inlawrev-3479	2079	6	;	;	PUNCT
inlawrev-3479	2079	7	see	see	VERB
inlawrev-3479	2079	8	also	also	ADV
inlawrev-3479	2079	9	ind	ind	PROPN
inlawrev-3479	2079	10	.	.	PUNCT
inlawrev-3479	2080	1	code	code	PROPN
inlawrev-3479	2080	2	§	§	PROPN
inlawrev-3479	2080	3	35	35	NUM
inlawrev-3479	2080	4	-	-	SYM
inlawrev-3479	2080	5	48	48	NUM
inlawrev-3479	2080	6	-	-	PUNCT
inlawrev-3479	2080	7	4	4	NUM
inlawrev-3479	2080	8	-	-	SYM
inlawrev-3479	2080	9	10	10	NUM
inlawrev-3479	2080	10	(	(	PUNCT
inlawrev-3479	2080	11	a)(1)(d	a)(1)(d	NUM
inlawrev-3479	2080	12	)	)	PUNCT
inlawrev-3479	2080	13	(	(	PUNCT
inlawrev-3479	2080	14	2000	2000	NUM
inlawrev-3479	2080	15	)	)	PUNCT
inlawrev-3479	2080	16	.	.	PUNCT
inlawrev-3479	2081	1	this	this	DET
inlawrev-3479	2081	2	charge	charge	NOUN
inlawrev-3479	2081	3	was	be	AUX
inlawrev-3479	2081	4	ultimately	ultimately	ADV
inlawrev-3479	2081	5	dismissed	dismiss	VERB
inlawrev-3479	2081	6	by	by	ADP
inlawrev-3479	2081	7	the	the	DET
inlawrev-3479	2081	8	state	state	NOUN
inlawrev-3479	2081	9	.	.	PUNCT
inlawrev-3479	2082	1	the	the	DET
inlawrev-3479	2082	2	taxpayer	taxpayer	NOUN
inlawrev-3479	2082	3	eventually	eventually	ADV
inlawrev-3479	2082	4	pled	plead	VERB
inlawrev-3479	2082	5	guilty	guilty	ADJ
inlawrev-3479	2082	6	to	to	ADP
inlawrev-3479	2082	7	the	the	DET
inlawrev-3479	2082	8	charge	charge	NOUN
inlawrev-3479	2082	9	of	of	ADP
inlawrev-3479	2082	10	possession	possession	NOUN
inlawrev-3479	2082	11	ofmarijuana	ofmarijuana	NOUN
inlawrev-3479	2082	12	(	(	PUNCT
inlawrev-3479	2082	13	under	under	ADP
inlawrev-3479	2082	14	30	30	NUM
inlawrev-3479	2082	15	grams	gram	NOUN
inlawrev-3479	2082	16	)	)	PUNCT
inlawrev-3479	2082	17	,	,	PUNCT
inlawrev-3479	2082	18	a	a	DET
inlawrev-3479	2082	19	class	class	NOUN
inlawrev-3479	2082	20	a	a	DET
inlawrev-3479	2082	21	misdemeanor	misdemeanor	NOUN
inlawrev-3479	2082	22	,	,	PUNCT
inlawrev-3479	2082	23	which	which	PRON
inlawrev-3479	2082	24	was	be	AUX
inlawrev-3479	2082	25	based	base	VERB
inlawrev-3479	2082	26	on	on	ADP
inlawrev-3479	2082	27	the	the	DET
inlawrev-3479	2082	28	discovery	discovery	NOUN
inlawrev-3479	2082	29	ofa	ofa	PROPN
inlawrev-3479	2082	30	small	small	ADJ
inlawrev-3479	2082	31	amount	amount	NOUN
inlawrev-3479	2082	32	of	of	ADP
inlawrev-3479	2082	33	marijuana	marijuana	PROPN
inlawrev-3479	2082	34	inside	inside	ADP
inlawrev-3479	2082	35	the	the	DET
inlawrev-3479	2082	36	taxpayer	taxpayer	NOUN
inlawrev-3479	2082	37	's	's	PART
inlawrev-3479	2082	38	home	home	NOUN
inlawrev-3479	2082	39	after	after	SCONJ
inlawrev-3479	2082	40	the	the	DET
inlawrev-3479	2082	41	state	state	NOUN
inlawrev-3479	2082	42	police	police	NOUN
inlawrev-3479	2082	43	performed	perform	VERB
inlawrev-3479	2082	44	a	a	DET
inlawrev-3479	2082	45	search	search	NOUN
inlawrev-3479	2082	46	.	.	PUNCT
inlawrev-3479	2083	1	the	the	DET
inlawrev-3479	2083	2	subject	subject	NOUN
inlawrev-3479	2083	3	cset	cset	NOUN
inlawrev-3479	2083	4	assessment	assessment	NOUN
inlawrev-3479	2083	5	did	do	AUX
inlawrev-3479	2083	6	not	not	PART
inlawrev-3479	2083	7	include	include	VERB
inlawrev-3479	2083	8	the	the	DET
inlawrev-3479	2083	9	marijuana	marijuana	NOUN
inlawrev-3479	2083	10	that	that	PRON
inlawrev-3479	2083	11	was	be	AUX
inlawrev-3479	2083	12	found	find	VERB
inlawrev-3479	2083	13	in	in	ADP
inlawrev-3479	2083	14	the	the	DET
inlawrev-3479	2083	15	taxpayer	taxpayer	NOUN
inlawrev-3479	2083	16	's	's	PART
inlawrev-3479	2083	17	home	home	NOUN
inlawrev-3479	2083	18	.	.	PUNCT
inlawrev-3479	2084	1	see	see	VERB
inlawrev-3479	2084	2	hurst	hurst	PROPN
inlawrev-3479	2084	3	,	,	PUNCT
inlawrev-3479	2084	4	721	721	NUM
inlawrev-3479	2084	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2084	6	at	at	ADP
inlawrev-3479	2084	7	372	372	NUM
inlawrev-3479	2084	8	;	;	PUNCT
inlawrev-3479	2084	9	see	see	VERB
inlawrev-3479	2084	10	also	also	ADV
inlawrev-3479	2084	11	ind	ind	PROPN
inlawrev-3479	2084	12	.	.	PUNCT
inlawrev-3479	2085	1	code	code	PROPN
inlawrev-3479	2085	2	§	§	PROPN
inlawrev-3479	2085	3	35	35	NUM
inlawrev-3479	2085	4	-	-	SYM
inlawrev-3479	2085	5	48	48	NUM
inlawrev-3479	2085	6	-	-	PUNCT
inlawrev-3479	2085	7	4	4	NUM
inlawrev-3479	2085	8	-	-	SYM
inlawrev-3479	2085	9	1	1	NUM
inlawrev-3479	2085	10	1(1	1(1	NUM
inlawrev-3479	2085	11	)	)	PUNCT
inlawrev-3479	2085	12	(	(	PUNCT
inlawrev-3479	2085	13	2000	2000	NUM
inlawrev-3479	2085	14	)	)	PUNCT
inlawrev-3479	2085	15	.	.	PUNCT
inlawrev-3479	2086	1	1	1	NUM
inlawrev-3479	2086	2	064	064	NUM
inlawrev-3479	2086	3	indiana	indiana	PROPN
inlawrev-3479	2086	4	law	law	PROPN
inlawrev-3479	2086	5	review	review	NOUN
inlawrev-3479	2086	6	[	[	X
inlawrev-3479	2086	7	vol	vol	NOUN
inlawrev-3479	2086	8	.	.	PUNCT
inlawrev-3479	2087	1	34	34	NUM
inlawrev-3479	2087	2	:	:	SYM
inlawrev-3479	2087	3	1	1	NUM
inlawrev-3479	2087	4	003	003	NUM
inlawrev-3479	2087	5	taxpayer	taxpayer	NOUN
inlawrev-3479	2087	6	alleging	allege	VERB
inlawrev-3479	2087	7	that	that	SCONJ
inlawrev-3479	2087	8	the	the	DET
inlawrev-3479	2087	9	taxpayer	taxpayer	NOUN
inlawrev-3479	2087	10	owed	owe	VERB
inlawrev-3479	2087	11	cset	cset	NOUN
inlawrev-3479	2087	12	and	and	CCONJ
inlawrev-3479	2087	13	penalties	penalty	NOUN
inlawrev-3479	2087	14	.	.	PUNCT
inlawrev-3479	2088	1	after	after	SCONJ
inlawrev-3479	2088	2	the	the	DET
inlawrev-3479	2088	3	idsr	idsr	NOUN
inlawrev-3479	2088	4	issued	issue	VERB
inlawrev-3479	2088	5	its	its	PRON
inlawrev-3479	2088	6	findings	finding	NOUN
inlawrev-3479	2088	7	denying	deny	VERB
inlawrev-3479	2088	8	the	the	DET
inlawrev-3479	2088	9	taxpayer	taxpayer	NOUN
inlawrev-3479	2088	10	's	's	PART
inlawrev-3479	2088	11	written	write	VERB
inlawrev-3479	2088	12	protest	protest	NOUN
inlawrev-3479	2088	13	challenging	challenge	VERB
inlawrev-3479	2088	14	the	the	DET
inlawrev-3479	2088	15	cset	cset	NOUN
inlawrev-3479	2088	16	assessment	assessment	NOUN
inlawrev-3479	2088	17	,	,	PUNCT
inlawrev-3479	2088	18	the	the	DET
inlawrev-3479	2088	19	taxpayer	taxpayer	NOUN
inlawrev-3479	2088	20	initiated	initiate	VERB
inlawrev-3479	2088	21	this	this	DET
inlawrev-3479	2088	22	original	original	ADJ
inlawrev-3479	2088	23	tax	tax	NOUN
inlawrev-3479	2088	24	appeal	appeal	NOUN
inlawrev-3479	2088	25	with	with	ADP
inlawrev-3479	2088	26	the	the	DET
inlawrev-3479	2088	27	tax	tax	NOUN
inlawrev-3479	2088	28	court	court	NOUN
inlawrev-3479	2088	29	.	.	PUNCT
inlawrev-3479	2089	1	692	692	NUM
inlawrev-3479	2089	2	first	first	ADJ
inlawrev-3479	2089	3	,	,	PUNCT
inlawrev-3479	2089	4	the	the	DET
inlawrev-3479	2089	5	tax	tax	NOUN
inlawrev-3479	2089	6	court	court	NOUN
inlawrev-3479	2089	7	considered	consider	VERB
inlawrev-3479	2089	8	whether	whether	SCONJ
inlawrev-3479	2089	9	the	the	DET
inlawrev-3479	2089	10	taxpayer	taxpayer	NOUN
inlawrev-3479	2089	11	possessed	possess	VERB
inlawrev-3479	2089	12	or	or	CCONJ
inlawrev-3479	2089	13	received	receive	VERB
inlawrev-3479	2089	14	delivery	delivery	NOUN
inlawrev-3479	2089	15	of	of	ADP
inlawrev-3479	2089	16	the	the	DET
inlawrev-3479	2089	17	substance	substance	NOUN
inlawrev-3479	2089	18	alleged	allege	VERB
inlawrev-3479	2089	19	to	to	PART
inlawrev-3479	2089	20	be	be	AUX
inlawrev-3479	2089	21	marijuana	marijuana	PROPN
inlawrev-3479	2089	22	,	,	PUNCT
inlawrev-3479	2089	23	thereby	thereby	ADV
inlawrev-3479	2089	24	making	make	VERB
inlawrev-3479	2089	25	him	he	PRON
inlawrev-3479	2089	26	liable	liable	ADJ
inlawrev-3479	2089	27	under	under	ADP
inlawrev-3479	2089	28	the	the	DET
inlawrev-3479	2089	29	cset	cset	NOUN
inlawrev-3479	2089	30	statute.693	statute.693	VERB
inlawrev-3479	2089	31	the	the	DET
inlawrev-3479	2089	32	tax	tax	NOUN
inlawrev-3479	2089	33	court	court	NOUN
inlawrev-3479	2089	34	reviewed	review	VERB
inlawrev-3479	2089	35	the	the	DET
inlawrev-3479	2089	36	cset	cset	NOUN
inlawrev-3479	2089	37	statute	statute	NOUN
inlawrev-3479	2089	38	along	along	ADP
inlawrev-3479	2089	39	with	with	ADP
inlawrev-3479	2089	40	related	related	ADJ
inlawrev-3479	2089	41	statutes	statute	NOUN
inlawrev-3479	2089	42	and	and	CCONJ
inlawrev-3479	2089	43	determined	determine	VERB
inlawrev-3479	2089	44	that	that	SCONJ
inlawrev-3479	2089	45	in	in	ADP
inlawrev-3479	2089	46	order	order	NOUN
inlawrev-3479	2089	47	to	to	PART
inlawrev-3479	2089	48	be	be	AUX
inlawrev-3479	2089	49	liable	liable	ADJ
inlawrev-3479	2089	50	under	under	ADP
inlawrev-3479	2089	51	the	the	DET
inlawrev-3479	2089	52	cset	cset	PROPN
inlawrev-3479	2089	53	statute	statute	PROPN
inlawrev-3479	2089	54	,	,	PUNCT
inlawrev-3479	2089	55	a	a	DET
inlawrev-3479	2089	56	taxpayer	taxpayer	NOUN
inlawrev-3479	2089	57	was	be	AUX
inlawrev-3479	2089	58	required	require	VERB
inlawrev-3479	2089	59	to	to	PART
inlawrev-3479	2089	60	manufacture	manufacture	VERB
inlawrev-3479	2089	61	,	,	PUNCT
inlawrev-3479	2089	62	possess	possess	NOUN
inlawrev-3479	2089	63	,	,	PUNCT
inlawrev-3479	2089	64	or	or	CCONJ
inlawrev-3479	2089	65	serve	serve	VERB
inlawrev-3479	2089	66	as	as	ADP
inlawrev-3479	2089	67	an	an	DET
inlawrev-3479	2089	68	actor	actor	NOUN
inlawrev-3479	2089	69	in	in	ADP
inlawrev-3479	2089	70	the	the	DET
inlawrev-3479	2089	71	actual	actual	ADJ
inlawrev-3479	2089	72	or	or	CCONJ
inlawrev-3479	2089	73	constructive	constructive	ADJ
inlawrev-3479	2089	74	transfer	transfer	NOUN
inlawrev-3479	2089	75	ofa	ofa	PROPN
inlawrev-3479	2089	76	controlled	control	VERB
inlawrev-3479	2089	77	substance	substance	NOUN
inlawrev-3479	2089	78	.	.	PUNCT
inlawrev-3479	2090	1	694	694	NUM
inlawrev-3479	2090	2	the	the	DET
inlawrev-3479	2090	3	tax	tax	NOUN
inlawrev-3479	2090	4	court	court	NOUN
inlawrev-3479	2090	5	reviewed	review	VERB
inlawrev-3479	2090	6	the	the	DET
inlawrev-3479	2090	7	evidence	evidence	NOUN
inlawrev-3479	2090	8	in	in	ADP
inlawrev-3479	2090	9	the	the	DET
inlawrev-3479	2090	10	case	case	NOUN
inlawrev-3479	2090	11	and	and	CCONJ
inlawrev-3479	2090	12	found	find	VERB
inlawrev-3479	2090	13	no	no	DET
inlawrev-3479	2090	14	evidence	evidence	NOUN
inlawrev-3479	2090	15	implicating	implicate	VERB
inlawrev-3479	2090	16	the	the	DET
inlawrev-3479	2090	17	taxpayer	taxpayer	NOUN
inlawrev-3479	2090	18	in	in	ADP
inlawrev-3479	2090	19	the	the	DET
inlawrev-3479	2090	20	manufacture	manufacture	NOUN
inlawrev-3479	2090	21	of	of	ADP
inlawrev-3479	2090	22	a	a	DET
inlawrev-3479	2090	23	controlled	control	VERB
inlawrev-3479	2090	24	substance	substance	NOUN
inlawrev-3479	2090	25	.	.	PUNCT
inlawrev-3479	2091	1	695	695	NUM
inlawrev-3479	2091	2	the	the	DET
inlawrev-3479	2091	3	tax	tax	NOUN
inlawrev-3479	2091	4	court	court	NOUN
inlawrev-3479	2091	5	focused	focus	VERB
inlawrev-3479	2091	6	its	its	PRON
inlawrev-3479	2091	7	analysis	analysis	NOUN
inlawrev-3479	2091	8	on	on	ADP
inlawrev-3479	2091	9	whether	whether	SCONJ
inlawrev-3479	2091	10	the	the	DET
inlawrev-3479	2091	11	taxpayer	taxpayer	NOUN
inlawrev-3479	2091	12	either	either	CCONJ
inlawrev-3479	2091	13	possessed	possess	VERB
inlawrev-3479	2091	14	,	,	PUNCT
inlawrev-3479	2091	15	received	receive	VERB
inlawrev-3479	2091	16	,	,	PUNCT
inlawrev-3479	2091	17	or	or	CCONJ
inlawrev-3479	2091	18	delivered	deliver	VERB
inlawrev-3479	2091	19	or	or	CCONJ
inlawrev-3479	2091	20	organized	organize	VERB
inlawrev-3479	2091	21	delivery	delivery	NOUN
inlawrev-3479	2091	22	of	of	ADP
inlawrev-3479	2091	23	the	the	DET
inlawrev-3479	2091	24	subject	subject	ADJ
inlawrev-3479	2091	25	substance	substance	NOUN
inlawrev-3479	2091	26	.	.	PUNCT
inlawrev-3479	2092	1	696	696	NUM
inlawrev-3479	2092	2	the	the	DET
inlawrev-3479	2092	3	tax	tax	NOUN
inlawrev-3479	2092	4	court	court	NOUN
inlawrev-3479	2092	5	disagreed	disagree	VERB
inlawrev-3479	2092	6	with	with	ADP
inlawrev-3479	2092	7	the	the	DET
inlawrev-3479	2092	8	idsr	idsr	NOUN
inlawrev-3479	2092	9	's	's	PART
inlawrev-3479	2092	10	assertion	assertion	NOUN
inlawrev-3479	2092	11	that	that	SCONJ
inlawrev-3479	2092	12	the	the	DET
inlawrev-3479	2092	13	evidence	evidence	NOUN
inlawrev-3479	2092	14	allowed	allow	VERB
inlawrev-3479	2092	15	for	for	ADP
inlawrev-3479	2092	16	the	the	DET
inlawrev-3479	2092	17	reasonable	reasonable	ADJ
inlawrev-3479	2092	18	inference	inference	NOUN
inlawrev-3479	2092	19	that	that	PRON
inlawrev-3479	2092	20	the	the	DET
inlawrev-3479	2092	21	taxpayer	taxpayer	NOUN
inlawrev-3479	2092	22	either	either	CCONJ
inlawrev-3479	2092	23	received	receive	VERB
inlawrev-3479	2092	24	delivery	delivery	NOUN
inlawrev-3479	2092	25	of	of	ADP
inlawrev-3479	2092	26	the	the	DET
inlawrev-3479	2092	27	marijuana	marijuana	PROPN
inlawrev-3479	2092	28	or	or	CCONJ
inlawrev-3479	2092	29	organized	organize	VERB
inlawrev-3479	2092	30	the	the	DET
inlawrev-3479	2092	31	delivery	delivery	NOUN
inlawrev-3479	2092	32	of	of	ADP
inlawrev-3479	2092	33	the	the	DET
inlawrev-3479	2092	34	marijuana	marijuana	PROPN
inlawrev-3479	2092	35	.	.	PUNCT
inlawrev-3479	2093	1	697	697	NUM
inlawrev-3479	2093	2	the	the	DET
inlawrev-3479	2093	3	tax	tax	NOUN
inlawrev-3479	2093	4	court	court	NOUN
inlawrev-3479	2093	5	also	also	ADV
inlawrev-3479	2093	6	concluded	conclude	VERB
inlawrev-3479	2093	7	that	that	SCONJ
inlawrev-3479	2093	8	the	the	DET
inlawrev-3479	2093	9	evidence	evidence	NOUN
inlawrev-3479	2093	10	presented	present	VERB
inlawrev-3479	2093	11	in	in	ADP
inlawrev-3479	2093	12	the	the	DET
inlawrev-3479	2093	13	case	case	NOUN
inlawrev-3479	2093	14	failed	fail	VERB
inlawrev-3479	2093	15	to	to	PART
inlawrev-3479	2093	16	demonstrate	demonstrate	VERB
inlawrev-3479	2093	17	the	the	DET
inlawrev-3479	2093	18	taxpayer	taxpayer	NOUN
inlawrev-3479	2093	19	's	's	PART
inlawrev-3479	2093	20	participation	participation	NOUN
inlawrev-3479	2093	21	in	in	ADP
inlawrev-3479	2093	22	the	the	DET
inlawrev-3479	2093	23	delivery	delivery	NOUN
inlawrev-3479	2093	24	of	of	ADP
inlawrev-3479	2093	25	the	the	DET
inlawrev-3479	2093	26	marijuana	marijuana	PROPN
inlawrev-3479	2093	27	.	.	PUNCT
inlawrev-3479	2094	1	next	next	ADV
inlawrev-3479	2094	2	,	,	PUNCT
inlawrev-3479	2094	3	the	the	DET
inlawrev-3479	2094	4	tax	tax	NOUN
inlawrev-3479	2094	5	court	court	NOUN
inlawrev-3479	2094	6	analyzed	analyze	VERB
inlawrev-3479	2094	7	the	the	DET
inlawrev-3479	2094	8	issue	issue	NOUN
inlawrev-3479	2094	9	ofpossession	ofpossession	NOUN
inlawrev-3479	2094	10	ofa	ofa	PROPN
inlawrev-3479	2094	11	controlled	control	VERB
inlawrev-3479	2094	12	substance	substance	NOUN
inlawrev-3479	2094	13	and	and	CCONJ
inlawrev-3479	2094	14	opined	opine	VERB
inlawrev-3479	2094	15	that	that	DET
inlawrev-3479	2094	16	possession	possession	NOUN
inlawrev-3479	2094	17	may	may	AUX
inlawrev-3479	2094	18	be	be	AUX
inlawrev-3479	2094	19	actual	actual	ADJ
inlawrev-3479	2094	20	or	or	CCONJ
inlawrev-3479	2094	21	constructive.699	constructive.699	VERB
inlawrev-3479	2094	22	the	the	DET
inlawrev-3479	2094	23	tax	tax	NOUN
inlawrev-3479	2094	24	court	court	NOUN
inlawrev-3479	2094	25	found	find	VERB
inlawrev-3479	2094	26	that	that	SCONJ
inlawrev-3479	2094	27	the	the	DET
inlawrev-3479	2094	28	majority	majority	NOUN
inlawrev-3479	2094	29	of	of	ADP
inlawrev-3479	2094	30	the	the	DET
inlawrev-3479	2094	31	alleged	allege	VERB
inlawrev-3479	2094	32	marijuana	marijuana	NOUN
inlawrev-3479	2094	33	was	be	AUX
inlawrev-3479	2094	34	confiscated	confiscate	VERB
inlawrev-3479	2094	35	by	by	ADP
inlawrev-3479	2094	36	law	law	NOUN
inlawrev-3479	2094	37	enforcement	enforcement	NOUN
inlawrev-3479	2094	38	personnel	personnel	NOUN
inlawrev-3479	2094	39	and	and	CCONJ
inlawrev-3479	2094	40	stored	store	VERB
inlawrev-3479	2094	41	at	at	ADP
inlawrev-3479	2094	42	an	an	DET
inlawrev-3479	2094	43	indiana	indiana	PROPN
inlawrev-3479	2094	44	state	state	PROPN
inlawrev-3479	2094	45	police	police	NOUN
inlawrev-3479	2094	46	post	post	NOUN
inlawrev-3479	2094	47	prior	prior	ADV
inlawrev-3479	2094	48	to	to	ADP
inlawrev-3479	2094	49	the	the	DET
inlawrev-3479	2094	50	taxpayer	taxpayer	NOUN
inlawrev-3479	2094	51	's	's	PART
inlawrev-3479	2094	52	alleged	allege	VERB
inlawrev-3479	2094	53	possession	possession	NOUN
inlawrev-3479	2094	54	.	.	PUNCT
inlawrev-3479	2095	1	700	700	NUM
inlawrev-3479	2095	2	in	in	ADP
inlawrev-3479	2095	3	addition	addition	NOUN
inlawrev-3479	2095	4	,	,	PUNCT
inlawrev-3479	2095	5	the	the	DET
inlawrev-3479	2095	6	tax	tax	NOUN
inlawrev-3479	2095	7	court	court	NOUN
inlawrev-3479	2095	8	determined	determine	VERB
inlawrev-3479	2095	9	that	that	SCONJ
inlawrev-3479	2095	10	there	there	PRON
inlawrev-3479	2095	11	was	be	VERB
inlawrev-3479	2095	12	no	no	DET
inlawrev-3479	2095	13	evidence	evidence	NOUN
inlawrev-3479	2095	14	that	that	PRON
inlawrev-3479	2095	15	would	would	AUX
inlawrev-3479	2095	16	prove	prove	VERB
inlawrev-3479	2095	17	that	that	SCONJ
inlawrev-3479	2095	18	the	the	DET
inlawrev-3479	2095	19	taxpayer	taxpayer	NOUN
inlawrev-3479	2095	20	had	have	VERB
inlawrev-3479	2095	21	the	the	DET
inlawrev-3479	2095	22	intent	intent	NOUN
inlawrev-3479	2095	23	or	or	CCONJ
inlawrev-3479	2095	24	the	the	DET
inlawrev-3479	2095	25	ability	ability	NOUN
inlawrev-3479	2095	26	to	to	PART
inlawrev-3479	2095	27	exercise	exercise	VERB
inlawrev-3479	2095	28	control	control	NOUN
inlawrev-3479	2095	29	over	over	ADP
inlawrev-3479	2095	30	the	the	DET
inlawrev-3479	2095	31	marijuana	marijuana	PROPN
inlawrev-3479	2095	32	.	.	PUNCT
inlawrev-3479	2096	1	701	701	NUM
inlawrev-3479	2096	2	the	the	DET
inlawrev-3479	2096	3	tax	tax	NOUN
inlawrev-3479	2096	4	court	court	NOUN
inlawrev-3479	2096	5	also	also	ADV
inlawrev-3479	2096	6	found	find	VERB
inlawrev-3479	2096	7	no	no	DET
inlawrev-3479	2096	8	evidence	evidence	NOUN
inlawrev-3479	2096	9	that	that	SCONJ
inlawrev-3479	2096	10	the	the	DET
inlawrev-3479	2096	11	taxpayer	taxpayer	NOUN
inlawrev-3479	2096	12	leased	lease	VERB
inlawrev-3479	2096	13	the	the	DET
inlawrev-3479	2096	14	delivery	delivery	NOUN
inlawrev-3479	2096	15	vehicle	vehicle	NOUN
inlawrev-3479	2096	16	;	;	PUNCT
inlawrev-3479	2096	17	that	that	SCONJ
inlawrev-3479	2096	18	the	the	DET
inlawrev-3479	2096	19	taxpayer	taxpayer	NOUN
inlawrev-3479	2096	20	drove	drive	VERB
inlawrev-3479	2096	21	the	the	DET
inlawrev-3479	2096	22	delivery	delivery	NOUN
inlawrev-3479	2096	23	vehicle	vehicle	NOUN
inlawrev-3479	2096	24	;	;	PUNCT
inlawrev-3479	2096	25	or	or	CCONJ
inlawrev-3479	2096	26	,	,	PUNCT
inlawrev-3479	2096	27	that	that	SCONJ
inlawrev-3479	2096	28	the	the	DET
inlawrev-3479	2096	29	taxpayer	taxpayer	NOUN
inlawrev-3479	2096	30	knew	know	VERB
inlawrev-3479	2096	31	what	what	PRON
inlawrev-3479	2096	32	was	be	AUX
inlawrev-3479	2096	33	stored	store	VERB
inlawrev-3479	2096	34	inside	inside	ADP
inlawrev-3479	2096	35	the	the	DET
inlawrev-3479	2096	36	delivery	delivery	NOUN
inlawrev-3479	2096	37	vehicle	vehicle	NOUN
inlawrev-3479	2096	38	prior	prior	ADV
inlawrev-3479	2096	39	to	to	ADP
inlawrev-3479	2096	40	his	his	PRON
inlawrev-3479	2096	41	arrest	arrest	NOUN
inlawrev-3479	2096	42	and	and	CCONJ
inlawrev-3479	2096	43	communication	communication	NOUN
inlawrev-3479	2096	44	with	with	ADP
inlawrev-3479	2096	45	the	the	DET
inlawrev-3479	2096	46	indiana	indiana	PROPN
inlawrev-3479	2096	47	state	state	PROPN
inlawrev-3479	2096	48	police	police	NOUN
inlawrev-3479	2096	49	.	.	PUNCT
inlawrev-3479	2097	1	702	702	NUM
inlawrev-3479	2097	2	the	the	DET
inlawrev-3479	2097	3	tax	tax	NOUN
inlawrev-3479	2097	4	court	court	NOUN
inlawrev-3479	2097	5	emphasized	emphasize	VERB
inlawrev-3479	2097	6	that	that	SCONJ
inlawrev-3479	2097	7	although	although	SCONJ
inlawrev-3479	2097	8	it	it	PRON
inlawrev-3479	2097	9	did	do	AUX
inlawrev-3479	2097	10	not	not	PART
inlawrev-3479	2097	11	believe	believe	VERB
inlawrev-3479	2097	12	that	that	SCONJ
inlawrev-3479	2097	13	the	the	DET
inlawrev-3479	2097	14	taxpayer	taxpayer	NOUN
inlawrev-3479	2097	15	encountered	encounter	VERB
inlawrev-3479	2097	16	the	the	DET
inlawrev-3479	2097	17	driver	driver	NOUN
inlawrev-3479	2097	18	of	of	ADP
inlawrev-3479	2097	19	the	the	DET
inlawrev-3479	2097	20	vehicle	vehicle	NOUN
inlawrev-3479	2097	21	carrying	carry	VERB
inlawrev-3479	2097	22	the	the	DET
inlawrev-3479	2097	23	marijuana	marijuana	NOUN
inlawrev-3479	2097	24	by	by	ADP
inlawrev-3479	2097	25	mere	mere	ADJ
inlawrev-3479	2097	26	coincidence	coincidence	NOUN
inlawrev-3479	2097	27	,	,	PUNCT
inlawrev-3479	2097	28	the	the	DET
inlawrev-3479	2097	29	taxpayer	taxpayer	NOUN
inlawrev-3479	2097	30	's	's	PART
inlawrev-3479	2097	31	liability	liability	NOUN
inlawrev-3479	2097	32	for	for	ADP
inlawrev-3479	2097	33	the	the	DET
inlawrev-3479	2097	34	cset	cset	NOUN
inlawrev-3479	2097	35	was	be	AUX
inlawrev-3479	2097	36	not	not	PART
inlawrev-3479	2097	37	established	establish	VERB
inlawrev-3479	2097	38	partly	partly	ADV
inlawrev-3479	2097	39	because	because	SCONJ
inlawrev-3479	2097	40	the	the	DET
inlawrev-3479	2097	41	indiana	indiana	PROPN
inlawrev-3479	2097	42	state	state	PROPN
inlawrev-3479	2097	43	police	police	NOUN
inlawrev-3479	2097	44	arrested	arrest	VERB
inlawrev-3479	2097	45	the	the	DET
inlawrev-3479	2097	46	taxpayerquickly	taxpayerquickly	NOUN
inlawrev-3479	2097	47	,	,	PUNCT
inlawrev-3479	2097	48	thereby	thereby	ADV
inlawrev-3479	2097	49	hampering	hamper	VERB
inlawrev-3479	2097	50	his	his	PRON
inlawrev-3479	2097	51	activity	activity	NOUN
inlawrev-3479	2097	52	with	with	ADP
inlawrev-3479	2097	53	respect	respect	NOUN
inlawrev-3479	2097	54	to	to	ADP
inlawrev-3479	2097	55	the	the	DET
inlawrev-3479	2097	56	marijuana	marijuana	PROPN
inlawrev-3479	2097	57	.	.	PUNCT
inlawrev-3479	2098	1	703	703	NUM
inlawrev-3479	2099	1	the	the	DET
inlawrev-3479	2099	2	tax	tax	NOUN
inlawrev-3479	2099	3	court	court	NOUN
inlawrev-3479	2099	4	indicated	indicate	VERB
inlawrev-3479	2099	5	that	that	SCONJ
inlawrev-3479	2099	6	it	it	PRON
inlawrev-3479	2099	7	was	be	AUX
inlawrev-3479	2099	8	692	692	NUM
inlawrev-3479	2099	9	.	.	PUNCT
inlawrev-3479	2100	1	see	see	VERB
inlawrev-3479	2100	2	hurst	hurst	PROPN
inlawrev-3479	2100	3	,	,	PUNCT
inlawrev-3479	2100	4	721	721	NUM
inlawrev-3479	2100	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2100	6	at	at	ADP
inlawrev-3479	2100	7	372	372	NUM
inlawrev-3479	2100	8	.	.	PUNCT
inlawrev-3479	2100	9	693	693	NUM
inlawrev-3479	2100	10	.	.	PUNCT
inlawrev-3479	2101	1	see	see	VERB
inlawrev-3479	2101	2	i	i	PRON
inlawrev-3479	2101	3	d.	d.	PROPN
inlawrev-3479	2101	4	at	at	ADP
inlawrev-3479	2101	5	373	373	NUM
inlawrev-3479	2101	6	.	.	PUNCT
inlawrev-3479	2102	1	694	694	NUM
inlawrev-3479	2102	2	.	.	PUNCT
inlawrev-3479	2103	1	see	see	VERB
inlawrev-3479	2103	2	i	i	PROPN
inlawrev-3479	2103	3	d	d	PROPN
inlawrev-3479	2103	4	;	;	PUNCT
inlawrev-3479	2103	5	see	see	VERB
inlawrev-3479	2103	6	also	also	ADV
inlawrev-3479	2103	7	ind	ind	PROPN
inlawrev-3479	2103	8	.	.	PUNCT
inlawrev-3479	2104	1	code	code	PROPN
inlawrev-3479	2104	2	§	§	PROPN
inlawrev-3479	2104	3	6	6	NUM
inlawrev-3479	2104	4	-	-	SYM
inlawrev-3479	2104	5	7	7	NUM
inlawrev-3479	2104	6	-	-	PUNCT
inlawrev-3479	2104	7	3	3	NUM
inlawrev-3479	2104	8	-	-	SYM
inlawrev-3479	2104	9	5	5	NUM
inlawrev-3479	2104	10	(	(	PUNCT
inlawrev-3479	2104	11	2000	2000	NUM
inlawrev-3479	2104	12	)	)	PUNCT
inlawrev-3479	2104	13	.	.	PUNCT
inlawrev-3479	2105	1	695	695	NUM
inlawrev-3479	2105	2	.	.	PUNCT
inlawrev-3479	2106	1	see	see	VERB
inlawrev-3479	2106	2	hurst	hurst	PROPN
inlawrev-3479	2106	3	,	,	PUNCT
inlawrev-3479	2106	4	721	721	NUM
inlawrev-3479	2106	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2106	6	at	at	ADP
inlawrev-3479	2106	7	373	373	NUM
inlawrev-3479	2106	8	.	.	PUNCT
inlawrev-3479	2107	1	696	696	NUM
inlawrev-3479	2107	2	.	.	PUNCT
inlawrev-3479	2108	1	see	see	VERB
inlawrev-3479	2108	2	i	i	PRON
inlawrev-3479	2108	3	d.	d.	PROPN
inlawrev-3479	2108	4	697	697	NUM
inlawrev-3479	2108	5	.	.	PUNCT
inlawrev-3479	2109	1	see	see	VERB
inlawrev-3479	2109	2	i	i	PROPN
inlawrev-3479	2109	3	d	d	PROPN
inlawrev-3479	2109	4	698	698	PROPN
inlawrev-3479	2109	5	.	.	PUNCT
inlawrev-3479	2110	1	see	see	VERB
inlawrev-3479	2110	2	i	i	PRON
inlawrev-3479	2110	3	d.	d.	PROPN
inlawrev-3479	2110	4	at	at	ADP
inlawrev-3479	2110	5	374	374	NUM
inlawrev-3479	2110	6	.	.	PUNCT
inlawrev-3479	2111	1	699	699	NUM
inlawrev-3479	2111	2	.	.	PUNCT
inlawrev-3479	2111	3	see	see	VERB
inlawrev-3479	2111	4	i	i	PRON
inlawrev-3479	2111	5	d.	d.	PROPN
inlawrev-3479	2111	6	700	700	NUM
inlawrev-3479	2111	7	.	.	PUNCT
inlawrev-3479	2112	1	see	see	VERB
inlawrev-3479	2112	2	i	i	PRON
inlawrev-3479	2112	3	d.	d.	PROPN
inlawrev-3479	2112	4	at	at	ADP
inlawrev-3479	2112	5	375	375	NUM
inlawrev-3479	2112	6	.	.	PUNCT
inlawrev-3479	2113	1	701	701	NUM
inlawrev-3479	2113	2	.	.	PUNCT
inlawrev-3479	2114	1	see	see	VERB
inlawrev-3479	2114	2	i	i	PRON
inlawrev-3479	2114	3	d.	d.	PROPN
inlawrev-3479	2114	4	at	at	ADP
inlawrev-3479	2114	5	376	376	NUM
inlawrev-3479	2114	6	.	.	PUNCT
inlawrev-3479	2115	1	702	702	NUM
inlawrev-3479	2115	2	.	.	PUNCT
inlawrev-3479	2115	3	see	see	VERB
inlawrev-3479	2115	4	i	i	PRON
inlawrev-3479	2115	5	d.	d.	PROPN
inlawrev-3479	2115	6	703	703	NUM
inlawrev-3479	2115	7	.	.	PUNCT
inlawrev-3479	2116	1	see	see	VERB
inlawrev-3479	2116	2	i	i	PRON
inlawrev-3479	2116	3	d.	d.	PROPN
inlawrev-3479	2116	4	2001	2001	NUM
inlawrev-3479	2116	5	]	]	PUNCT
inlawrev-3479	2117	1	taxation	taxation	NOUN
inlawrev-3479	2117	2	1065	1065	NUM
inlawrev-3479	2117	3	"	"	PUNCT
inlawrev-3479	2117	4	not	not	PART
inlawrev-3479	2117	5	persuaded	persuade	VERB
inlawrev-3479	2117	6	by	by	ADP
inlawrev-3479	2117	7	a	a	DET
inlawrev-3479	2117	8	preponderance	preponderance	NOUN
inlawrev-3479	2117	9	of	of	ADP
inlawrev-3479	2117	10	the	the	DET
inlawrev-3479	2117	11	evidence	evidence	NOUN
inlawrev-3479	2117	12	that	that	SCONJ
inlawrev-3479	2117	13	[	[	X
inlawrev-3479	2117	14	the	the	DET
inlawrev-3479	2117	15	taxpayer	taxpayer	NOUN
inlawrev-3479	2117	16	]	]	PUNCT
inlawrev-3479	2117	17	either	either	CCONJ
inlawrev-3479	2117	18	orchestrated	orchestrated	ADJ
inlawrev-3479	2117	19	or	or	CCONJ
inlawrev-3479	2117	20	received	receive	VERB
inlawrev-3479	2117	21	'	'	PUNCT
inlawrev-3479	2117	22	delivery	delivery	NOUN
inlawrev-3479	2117	23	of	of	ADP
inlawrev-3479	2117	24	the	the	DET
inlawrev-3479	2117	25	marijuana	marijuana	NOUN
inlawrev-3479	2117	26	or	or	CCONJ
inlawrev-3479	2117	27	that	that	SCONJ
inlawrev-3479	2117	28	[	[	X
inlawrev-3479	2117	29	the	the	DET
inlawrev-3479	2117	30	taxpayer	taxpayer	NOUN
inlawrev-3479	2117	31	]	]	PUNCT
inlawrev-3479	2117	32	possessed	possess	VERB
inlawrev-3479	2117	33	the	the	DET
inlawrev-3479	2117	34	requisite	requisite	ADJ
inlawrev-3479	2117	35	intent	intent	NOUN
inlawrev-3479	2117	36	or	or	CCONJ
inlawrev-3479	2117	37	ability	ability	NOUN
inlawrev-3479	2117	38	to	to	PART
inlawrev-3479	2117	39	maintain	maintain	VERB
inlawrev-3479	2117	40	dominion	dominion	NOUN
inlawrev-3479	2117	41	and	and	CCONJ
inlawrev-3479	2117	42	control	control	NOUN
inlawrev-3479	2117	43	over	over	ADP
inlawrev-3479	2117	44	the	the	DET
inlawrev-3479	2117	45	marijuana	marijuana	NOUN
inlawrev-3479	2117	46	in	in	ADP
inlawrev-3479	2117	47	question	question	NOUN
inlawrev-3479	2117	48	.	.	PUNCT
inlawrev-3479	2117	49	"	"	PUNCT
inlawrev-3479	2118	1	704	704	NUM
inlawrev-3479	2118	2	the	the	DET
inlawrev-3479	2118	3	tax	tax	NOUN
inlawrev-3479	2118	4	court	court	NOUN
inlawrev-3479	2118	5	concluded	conclude	VERB
inlawrev-3479	2118	6	that	that	SCONJ
inlawrev-3479	2118	7	as	as	ADP
inlawrev-3479	2118	8	a	a	DET
inlawrev-3479	2118	9	result	result	NOUN
inlawrev-3479	2118	10	of	of	ADP
inlawrev-3479	2118	11	its	its	PRON
inlawrev-3479	2118	12	reversal	reversal	NOUN
inlawrev-3479	2118	13	of	of	ADP
inlawrev-3479	2118	14	the	the	DET
inlawrev-3479	2118	15	cset	cset	NOUN
inlawrev-3479	2118	16	assessment	assessment	NOUN
inlawrev-3479	2118	17	,	,	PUNCT
inlawrev-3479	2118	18	it	it	PRON
inlawrev-3479	2118	19	was	be	AUX
inlawrev-3479	2118	20	not	not	PART
inlawrev-3479	2118	21	necessary	necessary	ADJ
inlawrev-3479	2118	22	to	to	PART
inlawrev-3479	2118	23	discuss	discuss	VERB
inlawrev-3479	2118	24	the	the	DET
inlawrev-3479	2118	25	identity	identity	NOUN
inlawrev-3479	2118	26	of	of	ADP
inlawrev-3479	2118	27	the	the	DET
inlawrev-3479	2118	28	substance	substance	NOUN
inlawrev-3479	2118	29	because	because	SCONJ
inlawrev-3479	2118	30	the	the	DET
inlawrev-3479	2118	31	issue	issue	NOUN
inlawrev-3479	2118	32	was	be	AUX
inlawrev-3479	2118	33	moot	moot	ADJ
inlawrev-3479	2118	34	.	.	PUNCT
inlawrev-3479	2118	35	705	705	NUM
inlawrev-3479	2118	36	2	2	NUM
inlawrev-3479	2118	37	.	.	PUNCT
inlawrev-3479	2118	38	hall	hall	PROPN
inlawrev-3479	2118	39	v.	v.	ADP
inlawrev-3479	2118	40	department	department	PROPN
inlawrev-3479	2118	41	of	of	ADP
inlawrev-3479	2118	42	state	state	PROPN
inlawrev-3479	2118	43	revenue	revenue	NOUN
inlawrev-3479	2118	44	.	.	PUNCT
inlawrev-3479	2119	1	706	706	NUM
inlawrev-3479	2119	2	—	—	PUNCT
inlawrev-3479	2119	3	in	in	ADP
inlawrev-3479	2119	4	hall	hall	NOUN
inlawrev-3479	2119	5	,	,	PUNCT
inlawrev-3479	2119	6	individual	individual	ADJ
inlawrev-3479	2119	7	taxpayers	taxpayer	NOUN
inlawrev-3479	2119	8	challenged	challenge	VERB
inlawrev-3479	2119	9	the	the	DET
inlawrev-3479	2119	10	idsr	idsr	NOUN
inlawrev-3479	2119	11	's	's	PART
inlawrev-3479	2119	12	finding	finding	NOUN
inlawrev-3479	2119	13	that	that	SCONJ
inlawrev-3479	2119	14	the	the	DET
inlawrev-3479	2119	15	taxpayers	taxpayer	NOUN
inlawrev-3479	2119	16	owed	owe	VERB
inlawrev-3479	2119	17	cset.707	cset.707	NOUN
inlawrev-3479	2119	18	in	in	ADP
inlawrev-3479	2119	19	this	this	DET
inlawrev-3479	2119	20	case	case	NOUN
inlawrev-3479	2119	21	,	,	PUNCT
inlawrev-3479	2119	22	the	the	DET
inlawrev-3479	2119	23	tax	tax	NOUN
inlawrev-3479	2119	24	court	court	NOUN
inlawrev-3479	2119	25	considered	consider	VERB
inlawrev-3479	2119	26	whether	whether	SCONJ
inlawrev-3479	2119	27	or	or	CCONJ
inlawrev-3479	2119	28	not	not	PART
inlawrev-3479	2119	29	the	the	DET
inlawrev-3479	2119	30	halls	hall	NOUN
inlawrev-3479	2119	31	(	(	PUNCT
inlawrev-3479	2119	32	taxpayers	taxpayer	NOUN
inlawrev-3479	2119	33	)	)	PUNCT
inlawrev-3479	2119	34	possessed	possess	VERB
inlawrev-3479	2119	35	the	the	DET
inlawrev-3479	2119	36	marijuana	marijuana	NOUN
inlawrev-3479	2119	37	in	in	ADP
inlawrev-3479	2119	38	question	question	NOUN
inlawrev-3479	2119	39	,	,	PUNCT
inlawrev-3479	2119	40	making	make	VERB
inlawrev-3479	2119	41	them	they	PRON
inlawrev-3479	2119	42	liable	liable	ADJ
inlawrev-3479	2119	43	under	under	ADP
inlawrev-3479	2119	44	the	the	DET
inlawrev-3479	2119	45	cset	cset	NOUN
inlawrev-3479	2119	46	statute.708	statute.708	NOUN
inlawrev-3479	2119	47	both	both	DET
inlawrev-3479	2119	48	ofthe	ofthe	ADJ
inlawrev-3479	2119	49	taxpayers	taxpayer	NOUN
inlawrev-3479	2119	50	were	be	AUX
inlawrev-3479	2119	51	arrested	arrest	VERB
inlawrev-3479	2119	52	and	and	CCONJ
inlawrev-3479	2119	53	were	be	AUX
inlawrev-3479	2119	54	issued	issue	VERB
inlawrev-3479	2119	55	cset	cset	NOUN
inlawrev-3479	2119	56	assessments	assessment	NOUN
inlawrev-3479	2119	57	for	for	ADP
inlawrev-3479	2119	58	unpaid	unpaid	ADJ
inlawrev-3479	2119	59	taxes	taxis	NOUN
inlawrev-3479	2119	60	.	.	PUNCT
inlawrev-3479	2120	1	709	709	NUM
inlawrev-3479	2120	2	keith	keith	PROPN
inlawrev-3479	2120	3	hall	hall	PROPN
inlawrev-3479	2120	4	was	be	AUX
inlawrev-3479	2120	5	convicted	convict	VERB
inlawrev-3479	2120	6	of	of	ADP
inlawrev-3479	2120	7	class	class	NOUN
inlawrev-3479	2120	8	d	d	PROPN
inlawrev-3479	2120	9	felony	felony	NOUN
inlawrev-3479	2120	10	marijuana	marijuana	NOUN
inlawrev-3479	2120	11	possession	possession	NOUN
inlawrev-3479	2120	12	,	,	PUNCT
inlawrev-3479	2120	13	while	while	SCONJ
inlawrev-3479	2120	14	all	all	DET
inlawrev-3479	2120	15	charges	charge	NOUN
inlawrev-3479	2120	16	against	against	ADP
inlawrev-3479	2120	17	mary	mary	PROPN
inlawrev-3479	2120	18	hall	hall	PROPN
inlawrev-3479	2120	19	were	be	AUX
inlawrev-3479	2120	20	dropped	drop	VERB
inlawrev-3479	2120	21	.	.	PUNCT
inlawrev-3479	2121	1	710	710	NUM
inlawrev-3479	2121	2	the	the	DET
inlawrev-3479	2121	3	tax	tax	NOUN
inlawrev-3479	2121	4	court	court	NOUN
inlawrev-3479	2121	5	determined	determine	VERB
inlawrev-3479	2121	6	that	that	SCONJ
inlawrev-3479	2121	7	the	the	DET
inlawrev-3479	2121	8	cset	cset	NOUN
inlawrev-3479	2121	9	was	be	AUX
inlawrev-3479	2121	10	a	a	DET
inlawrev-3479	2121	11	punishment	punishment	NOUN
inlawrev-3479	2121	12	subject	subject	NOUN
inlawrev-3479	2121	13	to	to	ADP
inlawrev-3479	2121	14	the	the	DET
inlawrev-3479	2121	15	constraints	constraint	NOUN
inlawrev-3479	2121	16	of	of	ADP
inlawrev-3479	2121	17	the	the	DET
inlawrev-3479	2121	18	double	double	ADJ
inlawrev-3479	2121	19	jeopardy	jeopardy	NOUN
inlawrev-3479	2121	20	clause	clause	NOUN
inlawrev-3479	2121	21	711	711	NUM
inlawrev-3479	2121	22	and	and	CCONJ
inlawrev-3479	2121	23	that	that	SCONJ
inlawrev-3479	2121	24	the	the	DET
inlawrev-3479	2121	25	imposition	imposition	NOUN
inlawrev-3479	2121	26	ofthe	ofthe	NOUN
inlawrev-3479	2121	27	cset	cset	NOUN
inlawrev-3479	2121	28	after	after	ADP
inlawrev-3479	2121	29	a	a	DET
inlawrev-3479	2121	30	criminal	criminal	ADJ
inlawrev-3479	2121	31	conviction	conviction	NOUN
inlawrev-3479	2121	32	violated	violate	VERB
inlawrev-3479	2121	33	the	the	DET
inlawrev-3479	2121	34	double	double	ADJ
inlawrev-3479	2121	35	jeopardy	jeopardy	NOUN
inlawrev-3479	2121	36	clause	clause	NOUN
inlawrev-3479	2121	37	.	.	PUNCT
inlawrev-3479	2122	1	712	712	NUM
inlawrev-3479	2122	2	therefore	therefore	ADV
inlawrev-3479	2122	3	the	the	DET
inlawrev-3479	2122	4	tax	tax	NOUN
inlawrev-3479	2122	5	court	court	NOUN
inlawrev-3479	2122	6	ordered	order	VERB
inlawrev-3479	2122	7	the	the	DET
inlawrev-3479	2122	8	cset	cset	NOUN
inlawrev-3479	2122	9	assessment	assessment	NOUN
inlawrev-3479	2122	10	against	against	ADP
inlawrev-3479	2122	11	keith	keith	PROPN
inlawrev-3479	2122	12	hall	hall	PROPN
inlawrev-3479	2122	13	vacated.713	vacated.713	PROPN
inlawrev-3479	2122	14	conversely	conversely	ADV
inlawrev-3479	2122	15	,	,	PUNCT
inlawrev-3479	2122	16	the	the	DET
inlawrev-3479	2122	17	tax	tax	NOUN
inlawrev-3479	2122	18	court	court	NOUN
inlawrev-3479	2122	19	held	hold	VERB
inlawrev-3479	2122	20	that	that	SCONJ
inlawrev-3479	2122	21	because	because	SCONJ
inlawrev-3479	2122	22	mary	mary	PROPN
inlawrev-3479	2122	23	hall	hall	PROPN
inlawrev-3479	2122	24	suffered	suffer	VERB
inlawrev-3479	2122	25	no	no	DET
inlawrev-3479	2122	26	previous	previous	ADJ
inlawrev-3479	2122	27	criminal	criminal	ADJ
inlawrev-3479	2122	28	prosecution	prosecution	NOUN
inlawrev-3479	2122	29	or	or	CCONJ
inlawrev-3479	2122	30	punishment	punishment	NOUN
inlawrev-3479	2122	31	,	,	PUNCT
inlawrev-3479	2122	32	the	the	DET
inlawrev-3479	2122	33	double	double	ADJ
inlawrev-3479	2122	34	jeopardy	jeopardy	NOUN
inlawrev-3479	2122	35	argument	argument	NOUN
inlawrev-3479	2122	36	did	do	AUX
inlawrev-3479	2122	37	not	not	PART
inlawrev-3479	2122	38	apply	apply	VERB
inlawrev-3479	2122	39	to	to	ADP
inlawrev-3479	2122	40	her	she	PRON
inlawrev-3479	2122	41	and	and	CCONJ
inlawrev-3479	2122	42	that	that	SCONJ
inlawrev-3479	2122	43	her	her	PRON
inlawrev-3479	2122	44	cset	cset	NOUN
inlawrev-3479	2122	45	assessment	assessment	NOUN
inlawrev-3479	2122	46	would	would	AUX
inlawrev-3479	2122	47	not	not	PART
inlawrev-3479	2122	48	be	be	AUX
inlawrev-3479	2122	49	vacated.714	vacated.714	NOUN
inlawrev-3479	2122	50	on	on	ADP
inlawrev-3479	2122	51	appeal	appeal	NOUN
inlawrev-3479	2122	52	,	,	PUNCT
inlawrev-3479	2122	53	the	the	DET
inlawrev-3479	2122	54	supreme	supreme	PROPN
inlawrev-3479	2122	55	court	court	PROPN
inlawrev-3479	2122	56	ruled	rule	VERB
inlawrev-3479	2122	57	that	that	SCONJ
inlawrev-3479	2122	58	the	the	DET
inlawrev-3479	2122	59	cset	cset	NOUN
inlawrev-3479	2122	60	assessment	assessment	NOUN
inlawrev-3479	2122	61	against	against	ADP
inlawrev-3479	2122	62	the	the	DET
inlawrev-3479	2122	63	taxpayers	taxpayer	NOUN
inlawrev-3479	2122	64	did	do	AUX
inlawrev-3479	2122	65	not	not	PART
inlawrev-3479	2122	66	violate	violate	VERB
inlawrev-3479	2122	67	the	the	DET
inlawrev-3479	2122	68	double	double	ADJ
inlawrev-3479	2122	69	jeopardy	jeopardy	NOUN
inlawrev-3479	2122	70	clause	clause	NOUN
inlawrev-3479	2122	71	,	,	PUNCT
inlawrev-3479	2122	72	the	the	DET
inlawrev-3479	2122	73	taxpayers	taxpayer	NOUN
inlawrev-3479	2122	74	'	'	PART
inlawrev-3479	2122	75	rights	right	NOUN
inlawrev-3479	2122	76	to	to	ADP
inlawrev-3479	2122	77	procedural	procedural	ADJ
inlawrev-3479	2122	78	due	due	ADJ
inlawrev-3479	2122	79	process	process	NOUN
inlawrev-3479	2122	80	,	,	PUNCT
inlawrev-3479	2122	81	or	or	CCONJ
inlawrev-3479	2122	82	their	their	PRON
inlawrev-3479	2122	83	privileges	privilege	NOUN
inlawrev-3479	2122	84	against	against	ADP
inlawrev-3479	2122	85	self	self	NOUN
inlawrev-3479	2122	86	-	-	PUNCT
inlawrev-3479	2122	87	incrimination	incrimination	NOUN
inlawrev-3479	2122	88	.	.	PUNCT
inlawrev-3479	2123	1	715	715	NUM
inlawrev-3479	2124	1	the	the	DET
inlawrev-3479	2124	2	supreme	supreme	PROPN
inlawrev-3479	2124	3	court	court	PROPN
inlawrev-3479	2124	4	reasoned	reason	VERB
inlawrev-3479	2124	5	that	that	SCONJ
inlawrev-3479	2124	6	the	the	DET
inlawrev-3479	2124	7	cset	cset	NOUN
inlawrev-3479	2124	8	assessment	assessment	NOUN
inlawrev-3479	2124	9	in	in	ADP
inlawrev-3479	2124	10	keith	keith	PROPN
inlawrev-3479	2124	11	hall	hall	PROPN
inlawrev-3479	2124	12	's	's	PART
inlawrev-3479	2124	13	case	case	NOUN
inlawrev-3479	2124	14	did	do	AUX
inlawrev-3479	2124	15	not	not	PART
inlawrev-3479	2124	16	violate	violate	VERB
inlawrev-3479	2124	17	the	the	DET
inlawrev-3479	2124	18	double	double	ADJ
inlawrev-3479	2124	19	jeopardy	jeopardy	NOUN
inlawrev-3479	2124	20	clause	clause	NOUN
inlawrev-3479	2124	21	because	because	SCONJ
inlawrev-3479	2124	22	it	it	PRON
inlawrev-3479	2124	23	was	be	AUX
inlawrev-3479	2124	24	assessed	assess	VERB
inlawrev-3479	2124	25	prior	prior	ADV
inlawrev-3479	2124	26	to	to	ADP
inlawrev-3479	2124	27	the	the	DET
inlawrev-3479	2124	28	criminal	criminal	ADJ
inlawrev-3479	2124	29	action	action	NOUN
inlawrev-3479	2124	30	,	,	PUNCT
inlawrev-3479	2124	31	which	which	PRON
inlawrev-3479	2124	32	was	be	AUX
inlawrev-3479	2124	33	the	the	DET
inlawrev-3479	2124	34	second	second	ADJ
inlawrev-3479	2124	35	jeopardy	jeopardy	NOUN
inlawrev-3479	2124	36	.	.	PUNCT
inlawrev-3479	2125	1	716	716	NUM
inlawrev-3479	2125	2	the	the	DET
inlawrev-3479	2125	3	taxpayers	taxpayer	NOUN
inlawrev-3479	2125	4	next	next	ADV
inlawrev-3479	2125	5	filed	file	VERB
inlawrev-3479	2125	6	a	a	DET
inlawrev-3479	2125	7	motion	motion	NOUN
inlawrev-3479	2125	8	to	to	PART
inlawrev-3479	2125	9	vacate	vacate	VERB
inlawrev-3479	2125	10	and	and	CCONJ
inlawrev-3479	2125	11	dismiss	dismiss	VERB
inlawrev-3479	2125	12	the	the	DET
inlawrev-3479	2125	13	cset	cset	NOUN
inlawrev-3479	2125	14	assessment	assessment	NOUN
inlawrev-3479	2125	15	with	with	ADP
inlawrev-3479	2125	16	the	the	DET
inlawrev-3479	2125	17	tax	tax	NOUN
inlawrev-3479	2125	18	court	court	NOUN
inlawrev-3479	2125	19	on	on	ADP
inlawrev-3479	2125	20	equitable	equitable	ADJ
inlawrev-3479	2125	21	double	double	ADJ
inlawrev-3479	2125	22	jeopardy	jeopardy	NOUN
inlawrev-3479	2125	23	,	,	PUNCT
inlawrev-3479	2125	24	cruel	cruel	ADJ
inlawrev-3479	2125	25	and	and	CCONJ
inlawrev-3479	2125	26	unusual	unusual	ADJ
inlawrev-3479	2125	27	punishment	punishment	NOUN
inlawrev-3479	2125	28	,	,	PUNCT
inlawrev-3479	2125	29	and	and	CCONJ
inlawrev-3479	2125	30	disproportionality	disproportionality	NOUN
inlawrev-3479	2125	31	grounds	ground	NOUN
inlawrev-3479	2125	32	.	.	PUNCT
inlawrev-3479	2126	1	717	717	NUM
inlawrev-3479	2126	2	the	the	DET
inlawrev-3479	2126	3	704	704	NUM
inlawrev-3479	2126	4	.	.	PUNCT
inlawrev-3479	2127	1	i	i	PRON
inlawrev-3479	2127	2	d.	d.	PROPN
inlawrev-3479	2127	3	705	705	NUM
inlawrev-3479	2127	4	.	.	PUNCT
inlawrev-3479	2128	1	see	see	VERB
inlawrev-3479	2128	2	i	i	PROPN
inlawrev-3479	2128	3	d.	d.	PROPN
inlawrev-3479	2128	4	706	706	NUM
inlawrev-3479	2128	5	.	.	PUNCT
inlawrev-3479	2129	1	720	720	NUM
inlawrev-3479	2129	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2129	3	1287	1287	NUM
inlawrev-3479	2129	4	(	(	PUNCT
inlawrev-3479	2129	5	ind	ind	NOUN
inlawrev-3479	2129	6	.	.	PUNCT
inlawrev-3479	2130	1	tax	tax	PROPN
inlawrev-3479	2130	2	ct	ct	PROPN
inlawrev-3479	2130	3	.	.	PROPN
inlawrev-3479	2130	4	1999	1999	NUM
inlawrev-3479	2130	5	)	)	PUNCT
inlawrev-3479	2130	6	.	.	PUNCT
inlawrev-3479	2131	1	707	707	X
inlawrev-3479	2131	2	.	.	PUNCT
inlawrev-3479	2131	3	see	see	VERB
inlawrev-3479	2131	4	i	i	PRON
inlawrev-3479	2131	5	d	d	PROPN
inlawrev-3479	2131	6	at	at	ADP
inlawrev-3479	2131	7	1288	1288	NUM
inlawrev-3479	2131	8	.	.	PUNCT
inlawrev-3479	2132	1	708	708	NUM
inlawrev-3479	2132	2	.	.	PUNCT
inlawrev-3479	2132	3	see	see	VERB
inlawrev-3479	2132	4	i	i	PRON
inlawrev-3479	2132	5	d.	d.	PROPN
inlawrev-3479	2132	6	709	709	NUM
inlawrev-3479	2132	7	.	.	PUNCT
inlawrev-3479	2133	1	see	see	VERB
inlawrev-3479	2133	2	i	i	PROPN
inlawrev-3479	2133	3	d	d	PROPN
inlawrev-3479	2133	4	;	;	PUNCT
inlawrev-3479	2133	5	see	see	VERB
inlawrev-3479	2133	6	also	also	ADV
inlawrev-3479	2133	7	ind	ind	PROPN
inlawrev-3479	2133	8	.	.	PUNCT
inlawrev-3479	2134	1	code	code	PROPN
inlawrev-3479	2134	2	6	6	NUM
inlawrev-3479	2134	3	-	-	SYM
inlawrev-3479	2134	4	7	7	NUM
inlawrev-3479	2134	5	-	-	PUNCT
inlawrev-3479	2134	6	3	3	NUM
inlawrev-3479	2134	7	-	-	SYM
inlawrev-3479	2134	8	5	5	NUM
inlawrev-3479	2134	9	(	(	PUNCT
inlawrev-3479	2134	10	2000	2000	NUM
inlawrev-3479	2134	11	)	)	PUNCT
inlawrev-3479	2134	12	.	.	PUNCT
inlawrev-3479	2135	1	710	710	X
inlawrev-3479	2135	2	.	.	PUNCT
inlawrev-3479	2136	1	see	see	VERB
inlawrev-3479	2136	2	ind	ind	PROPN
inlawrev-3479	2136	3	.	.	PUNCT
inlawrev-3479	2137	1	code	code	PROPN
inlawrev-3479	2137	2	§	§	PROPN
inlawrev-3479	2137	3	35	35	NUM
inlawrev-3479	2137	4	-	-	SYM
inlawrev-3479	2137	5	48	48	NUM
inlawrev-3479	2137	6	-	-	PUNCT
inlawrev-3479	2137	7	4	4	NUM
inlawrev-3479	2137	8	-	-	SYM
inlawrev-3479	2137	9	1	1	NUM
inlawrev-3479	2137	10	1	1	NUM
inlawrev-3479	2137	11	(	(	PUNCT
inlawrev-3479	2137	12	2000	2000	NUM
inlawrev-3479	2137	13	)	)	PUNCT
inlawrev-3479	2137	14	;	;	PUNCT
inlawrev-3479	2137	15	hall	hall	NOUN
inlawrev-3479	2137	16	,	,	PUNCT
inlawrev-3479	2137	17	720	720	NUM
inlawrev-3479	2137	18	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2137	19	at	at	ADP
inlawrev-3479	2137	20	1288	1288	NUM
inlawrev-3479	2137	21	;	;	PUNCT
inlawrev-3479	2137	22	see	see	VERB
inlawrev-3479	2137	23	also	also	ADV
inlawrev-3479	2137	24	hall	hall	VERB
inlawrev-3479	2137	25	v.	v.	ADP
inlawrev-3479	2137	26	dep't	dep't	NOUN
inlawrev-3479	2137	27	of	of	ADP
inlawrev-3479	2137	28	state	state	NOUN
inlawrev-3479	2137	29	revenue	revenue	NOUN
inlawrev-3479	2137	30	,	,	PUNCT
inlawrev-3479	2137	31	641	641	NUM
inlawrev-3479	2137	32	n.e.2d694	n.e.2d694	PROPN
inlawrev-3479	2137	33	(	(	PUNCT
inlawrev-3479	2137	34	ind	ind	NOUN
inlawrev-3479	2137	35	.	.	PUNCT
inlawrev-3479	2138	1	tax	tax	PROPN
inlawrev-3479	2138	2	ct	ct	PROPN
inlawrev-3479	2138	3	.	.	PROPN
inlawrev-3479	2138	4	1994	1994	NUM
inlawrev-3479	2138	5	)	)	PUNCT
inlawrev-3479	2138	6	ajfd	ajfd	NOUN
inlawrev-3479	2138	7	in	in	ADP
inlawrev-3479	2138	8	part	part	NOUN
inlawrev-3479	2138	9	and	and	CCONJ
inlawrev-3479	2138	10	rev	rev	VERB
inlawrev-3479	2138	11	'	'	PUNCT
inlawrev-3479	2138	12	din	din	VERB
inlawrev-3479	2138	13	part	part	NOUN
inlawrev-3479	2138	14	,	,	PUNCT
inlawrev-3479	2138	15	660n.e.2d	660n.e.2d	NUM
inlawrev-3479	2138	16	319	319	NUM
inlawrev-3479	2138	17	(	(	PUNCT
inlawrev-3479	2138	18	ind	ind	NOUN
inlawrev-3479	2138	19	.	.	PUNCT
inlawrev-3479	2138	20	1995	1995	NUM
inlawrev-3479	2138	21	)	)	PUNCT
inlawrev-3479	2139	1	[	[	X
inlawrev-3479	2139	2	hereinafter	hereinafter	NOUN
inlawrev-3479	2139	3	hall	hall	NOUN
inlawrev-3479	2139	4	/	/	PUNCT
inlawrev-3479	2139	5	]	]	X
inlawrev-3479	2139	6	.	.	PUNCT
inlawrev-3479	2140	1	711	711	X
inlawrev-3479	2140	2	.	.	PUNCT
inlawrev-3479	2140	3	see	see	VERB
inlawrev-3479	2140	4	u.s	u.s	PROPN
inlawrev-3479	2140	5	.	.	PROPN
inlawrev-3479	2140	6	const	const	PROPN
inlawrev-3479	2140	7	,	,	PUNCT
inlawrev-3479	2140	8	amend	amend	PROPN
inlawrev-3479	2140	9	.	.	PUNCT
inlawrev-3479	2141	1	v.	v.	ADP
inlawrev-3479	2141	2	712	712	NUM
inlawrev-3479	2141	3	.	.	PUNCT
inlawrev-3479	2142	1	see	see	VERB
inlawrev-3479	2142	2	i	i	PROPN
inlawrev-3479	2142	3	d	d	PROPN
inlawrev-3479	2142	4	;	;	PUNCT
inlawrev-3479	2142	5	see	see	AUX
inlawrev-3479	2142	6	also	also	ADV
inlawrev-3479	2142	7	hall	hall	VERB
inlawrev-3479	2142	8	7,641	7,641	NUM
inlawrev-3479	2142	9	n.e.2dat695	n.e.2dat695	NOUN
inlawrev-3479	2142	10	.	.	PROPN
inlawrev-3479	2142	11	713	713	NUM
inlawrev-3479	2142	12	.	.	PUNCT
inlawrev-3479	2143	1	see	see	VERB
inlawrev-3479	2143	2	hall	hall	NOUN
inlawrev-3479	2143	3	,	,	PUNCT
inlawrev-3479	2143	4	720	720	NUM
inlawrev-3479	2143	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2143	6	at	at	ADP
inlawrev-3479	2143	7	1289	1289	NUM
inlawrev-3479	2143	8	.	.	PUNCT
inlawrev-3479	2144	1	714	714	NUM
inlawrev-3479	2144	2	.	.	PUNCT
inlawrev-3479	2144	3	see	see	VERB
inlawrev-3479	2144	4	i	i	PROPN
inlawrev-3479	2144	5	d	d	PROPN
inlawrev-3479	2144	6	715	715	PROPN
inlawrev-3479	2144	7	.	.	PUNCT
inlawrev-3479	2145	1	see	see	VERB
inlawrev-3479	2145	2	i	i	PROPN
inlawrev-3479	2145	3	d	d	PROPN
inlawrev-3479	2145	4	;	;	PUNCT
inlawrev-3479	2145	5	see	see	VERB
inlawrev-3479	2145	6	also	also	ADV
inlawrev-3479	2145	7	hall	hall	VERB
inlawrev-3479	2145	8	v.	v.	ADP
inlawrev-3479	2145	9	dep't	dep't	NOUN
inlawrev-3479	2145	10	of	of	ADP
inlawrev-3479	2145	11	state	state	NOUN
inlawrev-3479	2145	12	revenue	revenue	NOUN
inlawrev-3479	2145	13	,	,	PUNCT
inlawrev-3479	2145	14	660	660	NUM
inlawrev-3479	2145	15	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2145	16	319	319	NUM
inlawrev-3479	2145	17	,	,	PUNCT
inlawrev-3479	2145	18	321	321	NUM
inlawrev-3479	2145	19	-	-	SYM
inlawrev-3479	2145	20	22	22	NUM
inlawrev-3479	2145	21	(	(	PUNCT
inlawrev-3479	2145	22	ind	ind	NOUN
inlawrev-3479	2145	23	.	.	PUNCT
inlawrev-3479	2145	24	1995	1995	NUM
inlawrev-3479	2145	25	)	)	PUNCT
inlawrev-3479	2146	1	[	[	X
inlawrev-3479	2146	2	hereinafter	hereinafter	NOUN
inlawrev-3479	2146	3	hall	hall	PROPN
inlawrev-3479	2146	4	ii	ii	PROPN
inlawrev-3479	2146	5	)	)	PUNCT
inlawrev-3479	2146	6	.	.	PUNCT
inlawrev-3479	2147	1	716	716	X
inlawrev-3479	2147	2	.	.	X
inlawrev-3479	2148	1	see	see	VERB
inlawrev-3479	2148	2	hall	hall	NOUN
inlawrev-3479	2148	3	,	,	PUNCT
inlawrev-3479	2148	4	720	720	NUM
inlawrev-3479	2148	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2148	6	at	at	ADP
inlawrev-3479	2148	7	1289	1289	NUM
inlawrev-3479	2148	8	;	;	PUNCT
inlawrev-3479	2148	9	see	see	VERB
inlawrev-3479	2148	10	also	also	ADV
inlawrev-3479	2148	11	hall	hall	PROPN
inlawrev-3479	2148	12	ii	ii	PROPN
inlawrev-3479	2148	13	,	,	PUNCT
inlawrev-3479	2148	14	660	660	NUM
inlawrev-3479	2148	15	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2148	16	at	at	ADP
inlawrev-3479	2148	17	321	321	NUM
inlawrev-3479	2148	18	.	.	PUNCT
inlawrev-3479	2149	1	717	717	X
inlawrev-3479	2149	2	.	.	PUNCT
inlawrev-3479	2150	1	see	see	VERB
inlawrev-3479	2150	2	hall	hall	NOUN
inlawrev-3479	2150	3	,	,	PUNCT
inlawrev-3479	2150	4	720	720	NUM
inlawrev-3479	2150	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2150	6	at	at	ADP
inlawrev-3479	2150	7	1289	1289	NUM
inlawrev-3479	2150	8	.	.	PUNCT
inlawrev-3479	2151	1	1	1	NUM
inlawrev-3479	2151	2	066	066	NUM
inlawrev-3479	2151	3	indiana	indiana	PROPN
inlawrev-3479	2151	4	law	law	NOUN
inlawrev-3479	2151	5	review	review	NOUN
inlawrev-3479	2151	6	[	[	X
inlawrev-3479	2151	7	vol	vol	NOUN
inlawrev-3479	2151	8	.	.	PUNCT
inlawrev-3479	2152	1	34	34	NUM
inlawrev-3479	2152	2	:	:	SYM
inlawrev-3479	2152	3	1	1	NUM
inlawrev-3479	2152	4	003	003	NUM
inlawrev-3479	2152	5	tax	tax	NOUN
inlawrev-3479	2152	6	court	court	NOUN
inlawrev-3479	2152	7	overruled	overrule	VERB
inlawrev-3479	2152	8	and	and	CCONJ
inlawrev-3479	2152	9	denied	deny	VERB
inlawrev-3479	2152	10	the	the	DET
inlawrev-3479	2152	11	taxpayers	taxpayer	NOUN
inlawrev-3479	2152	12	'	'	PART
inlawrev-3479	2152	13	motion	motion	NOUN
inlawrev-3479	2152	14	.	.	PUNCT
inlawrev-3479	2153	1	718	718	NUM
inlawrev-3479	2153	2	it	it	PRON
inlawrev-3479	2153	3	found	find	VERB
inlawrev-3479	2153	4	that	that	SCONJ
inlawrev-3479	2153	5	the	the	DET
inlawrev-3479	2153	6	issue	issue	NOUN
inlawrev-3479	2153	7	ofexcessive	ofexcessive	ADJ
inlawrev-3479	2153	8	fines	fine	NOUN
inlawrev-3479	2153	9	was	be	AUX
inlawrev-3479	2153	10	premature	premature	ADJ
inlawrev-3479	2153	11	and	and	CCONJ
inlawrev-3479	2153	12	possibly	possibly	ADV
inlawrev-3479	2153	13	irrelevant	irrelevant	ADJ
inlawrev-3479	2153	14	because	because	SCONJ
inlawrev-3479	2153	15	,	,	PUNCT
inlawrev-3479	2153	16	at	at	ADP
inlawrev-3479	2153	17	that	that	DET
inlawrev-3479	2153	18	time	time	NOUN
inlawrev-3479	2153	19	,	,	PUNCT
inlawrev-3479	2153	20	the	the	DET
inlawrev-3479	2153	21	tax	tax	NOUN
inlawrev-3479	2153	22	court	court	NOUN
inlawrev-3479	2153	23	did	do	AUX
inlawrev-3479	2153	24	not	not	PART
inlawrev-3479	2153	25	determine	determine	VERB
inlawrev-3479	2153	26	whether	whether	SCONJ
inlawrev-3479	2153	27	or	or	CCONJ
inlawrev-3479	2153	28	not	not	PART
inlawrev-3479	2153	29	the	the	DET
inlawrev-3479	2153	30	taxpayers	taxpayer	NOUN
inlawrev-3479	2153	31	were	be	AUX
inlawrev-3479	2153	32	liable	liable	ADJ
inlawrev-3479	2153	33	for	for	ADP
inlawrev-3479	2153	34	the	the	DET
inlawrev-3479	2153	35	csettax.719	csettax.719	NOUN
inlawrev-3479	2153	36	the	the	DET
inlawrev-3479	2153	37	tax	tax	NOUN
inlawrev-3479	2153	38	court	court	NOUN
inlawrev-3479	2153	39	observed	observe	VERB
inlawrev-3479	2153	40	that	that	SCONJ
inlawrev-3479	2153	41	in	in	ADP
inlawrev-3479	2153	42	this	this	DET
inlawrev-3479	2153	43	case	case	NOUN
inlawrev-3479	2153	44	,	,	PUNCT
inlawrev-3479	2153	45	there	there	PRON
inlawrev-3479	2153	46	was	be	VERB
inlawrev-3479	2153	47	no	no	DET
inlawrev-3479	2153	48	question	question	NOUN
inlawrev-3479	2153	49	ofpossession	ofpossession	NOUN
inlawrev-3479	2153	50	with	with	ADP
inlawrev-3479	2153	51	respect	respect	NOUN
inlawrev-3479	2153	52	to	to	ADP
inlawrev-3479	2153	53	keith	keith	PROPN
inlawrev-3479	2153	54	hall	hall	PROPN
inlawrev-3479	2153	55	as	as	SCONJ
inlawrev-3479	2153	56	he	he	PRON
inlawrev-3479	2153	57	had	have	AUX
inlawrev-3479	2153	58	admitted	admit	VERB
inlawrev-3479	2153	59	to	to	ADP
inlawrev-3479	2153	60	possessing	possess	VERB
inlawrev-3479	2153	61	the	the	DET
inlawrev-3479	2153	62	marijuana	marijuana	NOUN
inlawrev-3479	2153	63	.	.	PUNCT
inlawrev-3479	2154	1	720	720	NUM
inlawrev-3479	2154	2	the	the	DET
inlawrev-3479	2154	3	tax	tax	NOUN
inlawrev-3479	2154	4	court	court	NOUN
inlawrev-3479	2154	5	then	then	ADV
inlawrev-3479	2154	6	addressed	address	VERB
inlawrev-3479	2154	7	whether	whether	SCONJ
inlawrev-3479	2154	8	or	or	CCONJ
inlawrev-3479	2154	9	not	not	PART
inlawrev-3479	2154	10	mary	mary	PROPN
inlawrev-3479	2154	11	hall	hall	PROPN
inlawrev-3479	2154	12	possessed	possess	VERB
inlawrev-3479	2154	13	the	the	DET
inlawrev-3479	2154	14	marijuana	marijuana	PROPN
inlawrev-3479	2154	15	involved	involve	VERB
inlawrev-3479	2154	16	in	in	ADP
inlawrev-3479	2154	17	this	this	DET
inlawrev-3479	2154	18	case	case	NOUN
inlawrev-3479	2154	19	under	under	ADP
inlawrev-3479	2154	20	the	the	DET
inlawrev-3479	2154	21	cset	cset	NOUN
inlawrev-3479	2154	22	statute.721	statute.721	NOUN
inlawrev-3479	2154	23	based	base	VERB
inlawrev-3479	2154	24	on	on	ADP
inlawrev-3479	2154	25	the	the	DET
inlawrev-3479	2154	26	facts	fact	NOUN
inlawrev-3479	2154	27	of	of	ADP
inlawrev-3479	2154	28	the	the	DET
inlawrev-3479	2154	29	case	case	NOUN
inlawrev-3479	2154	30	,	,	PUNCT
inlawrev-3479	2154	31	the	the	DET
inlawrev-3479	2154	32	tax	tax	NOUN
inlawrev-3479	2154	33	court	court	NOUN
inlawrev-3479	2154	34	determined	determine	VERB
inlawrev-3479	2154	35	that	that	SCONJ
inlawrev-3479	2154	36	the	the	DET
inlawrev-3479	2154	37	pivotal	pivotal	ADJ
inlawrev-3479	2154	38	inquiry	inquiry	NOUN
inlawrev-3479	2154	39	was	be	AUX
inlawrev-3479	2154	40	whether	whether	SCONJ
inlawrev-3479	2154	41	or	or	CCONJ
inlawrev-3479	2154	42	not	not	PART
inlawrev-3479	2154	43	the	the	DET
inlawrev-3479	2154	44	application	application	NOUN
inlawrev-3479	2154	45	of	of	ADP
inlawrev-3479	2154	46	the	the	DET
inlawrev-3479	2154	47	common	common	ADJ
inlawrev-3479	2154	48	law	law	NOUN
inlawrev-3479	2154	49	doctrine	doctrine	NOUN
inlawrev-3479	2154	50	of	of	ADP
inlawrev-3479	2154	51	constructive	constructive	ADJ
inlawrev-3479	2154	52	possession	possession	NOUN
inlawrev-3479	2154	53	to	to	ADP
inlawrev-3479	2154	54	the	the	DET
inlawrev-3479	2154	55	facts	fact	NOUN
inlawrev-3479	2154	56	in	in	ADP
inlawrev-3479	2154	57	this	this	DET
inlawrev-3479	2154	58	case	case	NOUN
inlawrev-3479	2154	59	demonstrated	demonstrate	VERB
inlawrev-3479	2154	60	that	that	SCONJ
inlawrev-3479	2154	61	mary	mary	PROPN
inlawrev-3479	2154	62	hall	hall	PROPN
inlawrev-3479	2154	63	constructively	constructively	ADV
inlawrev-3479	2154	64	possessed	possess	VERB
inlawrev-3479	2154	65	the	the	DET
inlawrev-3479	2154	66	possessed	possess	VERB
inlawrev-3479	2154	67	the	the	DET
inlawrev-3479	2154	68	marijuana	marijuana	PROPN
inlawrev-3479	2154	69	.	.	PUNCT
inlawrev-3479	2155	1	722	722	NUM
inlawrev-3479	2155	2	the	the	DET
inlawrev-3479	2155	3	tax	tax	NOUN
inlawrev-3479	2155	4	court	court	NOUN
inlawrev-3479	2155	5	analyzed	analyze	VERB
inlawrev-3479	2155	6	the	the	DET
inlawrev-3479	2155	7	factors	factor	NOUN
inlawrev-3479	2155	8	and	and	CCONJ
inlawrev-3479	2155	9	concluded	conclude	VERB
inlawrev-3479	2155	10	that	that	SCONJ
inlawrev-3479	2155	11	the	the	DET
inlawrev-3479	2155	12	facts	fact	NOUN
inlawrev-3479	2155	13	and	and	CCONJ
inlawrev-3479	2155	14	evidence	evidence	NOUN
inlawrev-3479	2155	15	presented	present	VERB
inlawrev-3479	2155	16	failed	fail	VERB
inlawrev-3479	2155	17	to	to	PART
inlawrev-3479	2155	18	show	show	VERB
inlawrev-3479	2155	19	that	that	SCONJ
inlawrev-3479	2155	20	mary	mary	PROPN
inlawrev-3479	2155	21	hall	hall	PROPN
inlawrev-3479	2155	22	had	have	VERB
inlawrev-3479	2155	23	the	the	DET
inlawrev-3479	2155	24	ability	ability	NOUN
inlawrev-3479	2155	25	or	or	CCONJ
inlawrev-3479	2155	26	the	the	DET
inlawrev-3479	2155	27	intent	intent	NOUN
inlawrev-3479	2155	28	to	to	PART
inlawrev-3479	2155	29	exercise	exercise	VERB
inlawrev-3479	2155	30	dominion	dominion	NOUN
inlawrev-3479	2155	31	and	and	CCONJ
inlawrev-3479	2155	32	control	control	NOUN
inlawrev-3479	2155	33	over	over	ADP
inlawrev-3479	2155	34	the	the	DET
inlawrev-3479	2155	35	marijuana	marijuana	NOUN
inlawrev-3479	2155	36	and	and	CCONJ
inlawrev-3479	2155	37	that	that	SCONJ
inlawrev-3479	2155	38	the	the	DET
inlawrev-3479	2155	39	evidence	evidence	NOUN
inlawrev-3479	2155	40	confirmed	confirm	VERB
inlawrev-3479	2155	41	that	that	SCONJ
inlawrev-3479	2155	42	she	she	PRON
inlawrev-3479	2155	43	lacked	lack	VERB
inlawrev-3479	2155	44	constructive	constructive	ADJ
inlawrev-3479	2155	45	possession	possession	NOUN
inlawrev-3479	2155	46	.	.	PUNCT
inlawrev-3479	2156	1	723	723	NUM
inlawrev-3479	2156	2	the	the	DET
inlawrev-3479	2156	3	tax	tax	NOUN
inlawrev-3479	2156	4	court	court	NOUN
inlawrev-3479	2156	5	noted	note	VERB
inlawrev-3479	2156	6	that	that	SCONJ
inlawrev-3479	2156	7	it	it	PRON
inlawrev-3479	2156	8	was	be	AUX
inlawrev-3479	2156	9	"	"	PUNCT
inlawrev-3479	2156	10	in	in	ADP
inlawrev-3479	2156	11	no	no	DET
inlawrev-3479	2156	12	way	way	NOUN
inlawrev-3479	2156	13	expressing	express	VERB
inlawrev-3479	2156	14	that	that	SCONJ
inlawrev-3479	2156	15	it	it	PRON
inlawrev-3479	2156	16	has	have	VERB
inlawrev-3479	2156	17	full	full	ADJ
inlawrev-3479	2156	18	confidence	confidence	NOUN
inlawrev-3479	2156	19	in	in	ADP
inlawrev-3479	2156	20	mary	mary	PROPN
inlawrev-3479	2156	21	halls	halls	PROPN
inlawrev-3479	2156	22	'	'	PART
inlawrev-3479	2156	23	purported	purport	VERB
inlawrev-3479	2156	24	innocence	innocence	NOUN
inlawrev-3479	2156	25	.	.	PUNCT
inlawrev-3479	2157	1	"724	"724	NOUN
inlawrev-3479	2157	2	however	however	ADV
inlawrev-3479	2157	3	,	,	PUNCT
inlawrev-3479	2157	4	the	the	DET
inlawrev-3479	2157	5	tax	tax	NOUN
inlawrev-3479	2157	6	court	court	NOUN
inlawrev-3479	2157	7	reiterated	reiterate	VERB
inlawrev-3479	2157	8	that	that	SCONJ
inlawrev-3479	2157	9	the	the	DET
inlawrev-3479	2157	10	facts	fact	NOUN
inlawrev-3479	2157	11	and	and	CCONJ
inlawrev-3479	2157	12	evidence	evidence	NOUN
inlawrev-3479	2157	13	and	and	CCONJ
inlawrev-3479	2157	14	any	any	DET
inlawrev-3479	2157	15	inferences	inference	NOUN
inlawrev-3479	2157	16	drawn	draw	VERB
inlawrev-3479	2157	17	from	from	ADP
inlawrev-3479	2157	18	them	they	PRON
inlawrev-3479	2157	19	did	do	AUX
inlawrev-3479	2157	20	not	not	PART
inlawrev-3479	2157	21	establish	establish	VERB
inlawrev-3479	2157	22	the	the	DET
inlawrev-3479	2157	23	intent	intent	NOUN
inlawrev-3479	2157	24	as	as	ADV
inlawrev-3479	2157	25	well	well	ADV
inlawrev-3479	2157	26	as	as	ADP
inlawrev-3479	2157	27	the	the	DET
inlawrev-3479	2157	28	ability	ability	NOUN
inlawrev-3479	2157	29	to	to	PART
inlawrev-3479	2157	30	exercise	exercise	VERB
inlawrev-3479	2157	31	dominion	dominion	NOUN
inlawrev-3479	2157	32	and	and	CCONJ
inlawrev-3479	2157	33	control	control	NOUN
inlawrev-3479	2157	34	over	over	ADP
inlawrev-3479	2157	35	the	the	DET
inlawrev-3479	2157	36	marijuana	marijuana	PROPN
inlawrev-3479	2157	37	.	.	PUNCT
inlawrev-3479	2158	1	725	725	NUM
inlawrev-3479	2158	2	consequently	consequently	ADV
inlawrev-3479	2158	3	,	,	PUNCT
inlawrev-3479	2158	4	the	the	DET
inlawrev-3479	2158	5	tax	tax	NOUN
inlawrev-3479	2158	6	court	court	NOUN
inlawrev-3479	2158	7	affirmed	affirm	VERB
inlawrev-3479	2158	8	the	the	DET
inlawrev-3479	2158	9	idsr	idsr	NOUN
inlawrev-3479	2158	10	's	's	PART
inlawrev-3479	2158	11	finding	finding	NOUN
inlawrev-3479	2158	12	that	that	SCONJ
inlawrev-3479	2158	13	keith	keith	PROPN
inlawrev-3479	2158	14	hall	hall	PROPN
inlawrev-3479	2158	15	was	be	AUX
inlawrev-3479	2158	16	liable	liable	ADJ
inlawrev-3479	2158	17	for	for	ADP
inlawrev-3479	2158	18	the	the	DET
inlawrev-3479	2158	19	cset	cset	PROPN
inlawrev-3479	2158	20	assessment.726	assessment.726	PROPN
inlawrev-3479	2158	21	however	however	ADV
inlawrev-3479	2158	22	,	,	PUNCT
inlawrev-3479	2158	23	the	the	DET
inlawrev-3479	2158	24	tax	tax	NOUN
inlawrev-3479	2158	25	court	court	NOUN
inlawrev-3479	2158	26	reversed	reverse	VERB
inlawrev-3479	2158	27	the	the	DET
inlawrev-3479	2158	28	cset	cset	NOUN
inlawrev-3479	2158	29	assessment	assessment	NOUN
inlawrev-3479	2158	30	with	with	ADP
inlawrev-3479	2158	31	respect	respect	NOUN
inlawrev-3479	2158	32	to	to	ADP
inlawrev-3479	2158	33	mary	mary	PROPN
inlawrev-3479	2158	34	hall.727	hall.727	PROPN
inlawrev-3479	2158	35	3	3	NUM
inlawrev-3479	2158	36	.	.	PUNCT
inlawrev-3479	2158	37	adams	adams	PROPN
inlawrev-3479	2158	38	v.	v.	PROPN
inlawrev-3479	2158	39	department	department	PROPN
inlawrev-3479	2158	40	of	of	ADP
inlawrev-3479	2158	41	state	state	PROPN
inlawrev-3479	2158	42	revenue.728	revenue.728	NOUN
inlawrev-3479	2158	43	—	—	PUNCT
inlawrev-3479	2158	44	in	in	ADP
inlawrev-3479	2158	45	adams	adams	PROPN
inlawrev-3479	2158	46	,	,	PUNCT
inlawrev-3479	2158	47	an	an	DET
inlawrev-3479	2158	48	individual	individual	ADJ
inlawrev-3479	2158	49	taxpayer	taxpayer	NOUN
inlawrev-3479	2158	50	challenged	challenge	VERB
inlawrev-3479	2158	51	the	the	DET
inlawrev-3479	2158	52	idsr	idsr	NOUN
inlawrev-3479	2158	53	's	's	PART
inlawrev-3479	2158	54	finding	finding	NOUN
inlawrev-3479	2158	55	that	that	SCONJ
inlawrev-3479	2158	56	the	the	DET
inlawrev-3479	2158	57	taxpayer	taxpayer	NOUN
inlawrev-3479	2158	58	owed	owe	VERB
inlawrev-3479	2158	59	cset.729	cset.729	VERB
inlawrev-3479	2158	60	in	in	ADP
inlawrev-3479	2158	61	this	this	DET
inlawrev-3479	2158	62	case	case	NOUN
inlawrev-3479	2158	63	,	,	PUNCT
inlawrev-3479	2158	64	the	the	DET
inlawrev-3479	2158	65	tax	tax	NOUN
inlawrev-3479	2158	66	court	court	NOUN
inlawrev-3479	2158	67	considered	consider	VERB
inlawrev-3479	2158	68	whether	whether	SCONJ
inlawrev-3479	2158	69	the	the	DET
inlawrev-3479	2158	70	exclusionary	exclusionary	ADJ
inlawrev-3479	2158	71	rule	rule	NOUN
inlawrev-3479	2158	72	ofevidence	ofevidence	NOUN
inlawrev-3479	2158	73	applied	apply	VERB
inlawrev-3479	2158	74	rendering	render	VERB
inlawrev-3479	2158	75	the	the	DET
inlawrev-3479	2158	76	cset	cset	NOUN
inlawrev-3479	2158	77	assessment	assessment	NOUN
inlawrev-3479	2158	78	invalid.730	invalid.730	PRON
inlawrev-3479	2158	79	the	the	DET
inlawrev-3479	2158	80	csetassessment	csetassessment	NOUN
inlawrev-3479	2158	81	against	against	ADP
inlawrev-3479	2158	82	adams	adams	PROPN
inlawrev-3479	2158	83	(	(	PUNCT
inlawrev-3479	2158	84	taxpayer	taxpayer	PROPN
inlawrev-3479	2158	85	)	)	PUNCT
inlawrev-3479	2158	86	was	be	AUX
inlawrev-3479	2158	87	based	base	VERB
inlawrev-3479	2158	88	upon	upon	SCONJ
inlawrev-3479	2158	89	cocaine	cocaine	NOUN
inlawrev-3479	2158	90	possessed	possess	VERB
inlawrev-3479	2158	91	by	by	ADP
inlawrev-3479	2158	92	the	the	DET
inlawrev-3479	2158	93	taxpayer	taxpayer	NOUN
inlawrev-3479	2158	94	discovered	discover	VERB
inlawrev-3479	2158	95	in	in	ADP
inlawrev-3479	2158	96	a	a	DET
inlawrev-3479	2158	97	safe	safe	ADJ
inlawrev-3479	2158	98	deposit	deposit	NOUN
inlawrev-3479	2158	99	box	box	NOUN
inlawrev-3479	2158	100	.	.	PUNCT
inlawrev-3479	2159	1	prior	prior	ADV
inlawrev-3479	2159	2	to	to	ADP
inlawrev-3479	2159	3	the	the	DET
inlawrev-3479	2159	4	cset	cset	NOUN
inlawrev-3479	2159	5	assessment	assessment	NOUN
inlawrev-3479	2159	6	,	,	PUNCT
inlawrev-3479	2159	7	the	the	DET
inlawrev-3479	2159	8	taxpayer	taxpayer	NOUN
inlawrev-3479	2159	9	was	be	AUX
inlawrev-3479	2159	10	charged	charge	VERB
inlawrev-3479	2159	11	with	with	ADP
inlawrev-3479	2159	12	dealing	deal	VERB
inlawrev-3479	2159	13	in	in	ADP
inlawrev-3479	2159	14	cocaine	cocaine	NOUN
inlawrev-3479	2159	15	,	,	PUNCT
inlawrev-3479	2159	16	a	a	DET
inlawrev-3479	2159	17	class	class	NOUN
inlawrev-3479	2159	18	a	a	DET
inlawrev-3479	2159	19	felony,731	felony,731	NOUN
inlawrev-3479	2159	20	and	and	CCONJ
inlawrev-3479	2159	21	for	for	ADP
inlawrev-3479	2159	22	possession	possession	NOUN
inlawrev-3479	2159	23	of	of	ADP
inlawrev-3479	2159	24	cocaine	cocaine	NOUN
inlawrev-3479	2159	25	,	,	PUNCT
inlawrev-3479	2159	26	a	a	DET
inlawrev-3479	2159	27	class	class	NOUN
inlawrev-3479	2159	28	c	c	NOUN
inlawrev-3479	2159	29	718	718	NUM
inlawrev-3479	2159	30	.	.	PUNCT
inlawrev-3479	2160	1	see	see	VERB
inlawrev-3479	2160	2	i	i	PROPN
inlawrev-3479	2160	3	d	d	PROPN
inlawrev-3479	2160	4	;	;	PUNCT
inlawrev-3479	2160	5	see	see	VERB
inlawrev-3479	2160	6	also	also	ADV
inlawrev-3479	2160	7	hall	hall	VERB
inlawrev-3479	2160	8	v.	v.	ADP
inlawrev-3479	2160	9	dep't	dep't	NOUN
inlawrev-3479	2160	10	of	of	ADP
inlawrev-3479	2160	11	state	state	NOUN
inlawrev-3479	2160	12	revenue	revenue	NOUN
inlawrev-3479	2160	13	,	,	PUNCT
inlawrev-3479	2160	14	no	no	INTJ
inlawrev-3479	2160	15	.	.	NOUN
inlawrev-3479	2160	16	49t10	49t10	NUM
inlawrev-3479	2160	17	-	-	PUNCT
inlawrev-3479	2160	18	9306	9306	NUM
inlawrev-3479	2160	19	-	-	PUNCT
inlawrev-3479	2160	20	ta-00036	ta-00036	NOUN
inlawrev-3479	2160	21	(	(	PUNCT
inlawrev-3479	2160	22	ind	ind	PROPN
inlawrev-3479	2160	23	.	.	PUNCT
inlawrev-3479	2161	1	tax	tax	PROPN
inlawrev-3479	2161	2	ct	ct	PROPN
inlawrev-3479	2161	3	.	.	PUNCT
inlawrev-3479	2162	1	july	july	PROPN
inlawrev-3479	2162	2	6	6	NUM
inlawrev-3479	2162	3	,	,	PUNCT
inlawrev-3479	2162	4	1998	1998	NUM
inlawrev-3479	2162	5	)	)	PUNCT
inlawrev-3479	2162	6	(	(	PUNCT
inlawrev-3479	2162	7	unpublished	unpublished	ADJ
inlawrev-3479	2162	8	order	order	NOUN
inlawrev-3479	2162	9	denying	deny	VERB
inlawrev-3479	2162	10	motion	motion	NOUN
inlawrev-3479	2162	11	to	to	PART
inlawrev-3479	2162	12	vacate	vacate	VERB
inlawrev-3479	2162	13	)	)	PUNCT
inlawrev-3479	2163	1	[	[	X
inlawrev-3479	2163	2	hereinafter	hereinafter	NOUN
inlawrev-3479	2163	3	hall	hall	PROPN
inlawrev-3479	2163	4	iii	iii	PROPN
inlawrev-3479	2163	5	]	]	X
inlawrev-3479	2163	6	.	.	PUNCT
inlawrev-3479	2164	1	719	719	X
inlawrev-3479	2164	2	.	.	PUNCT
inlawrev-3479	2165	1	see	see	VERB
inlawrev-3479	2165	2	hall	hall	NOUN
inlawrev-3479	2165	3	,	,	PUNCT
inlawrev-3479	2165	4	720	720	NUM
inlawrev-3479	2165	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2165	6	at	at	ADP
inlawrev-3479	2165	7	1289	1289	NUM
inlawrev-3479	2165	8	.	.	PUNCT
inlawrev-3479	2166	1	720	720	X
inlawrev-3479	2166	2	.	.	PUNCT
inlawrev-3479	2166	3	see	see	VERB
inlawrev-3479	2166	4	i	i	PRON
inlawrev-3479	2166	5	d.	d.	PROPN
inlawrev-3479	2166	6	at	at	ADP
inlawrev-3479	2166	7	1291	1291	NUM
inlawrev-3479	2166	8	.	.	PUNCT
inlawrev-3479	2167	1	721	721	NUM
inlawrev-3479	2167	2	.	.	PUNCT
inlawrev-3479	2167	3	see	see	VERB
inlawrev-3479	2167	4	i	i	PRON
inlawrev-3479	2167	5	d.	d.	PROPN
inlawrev-3479	2167	6	722	722	NUM
inlawrev-3479	2167	7	.	.	PUNCT
inlawrev-3479	2168	1	see	see	VERB
inlawrev-3479	2168	2	i	i	PROPN
inlawrev-3479	2168	3	d	d	PROPN
inlawrev-3479	2168	4	723	723	NUM
inlawrev-3479	2168	5	.	.	PUNCT
inlawrev-3479	2169	1	see	see	VERB
inlawrev-3479	2169	2	i	i	PRON
inlawrev-3479	2169	3	d	d	PROPN
inlawrev-3479	2169	4	at	at	ADP
inlawrev-3479	2169	5	1292	1292	NUM
inlawrev-3479	2169	6	.	.	PUNCT
inlawrev-3479	2170	1	724	724	NUM
inlawrev-3479	2170	2	.	.	PUNCT
inlawrev-3479	2171	1	i	i	PRON
inlawrev-3479	2171	2	d	d	NOUN
inlawrev-3479	2171	3	725	725	PROPN
inlawrev-3479	2171	4	.	.	PUNCT
inlawrev-3479	2172	1	see	see	VERB
inlawrev-3479	2172	2	i	i	PROPN
inlawrev-3479	2172	3	d	d	PROPN
inlawrev-3479	2172	4	726	726	NUM
inlawrev-3479	2172	5	.	.	PUNCT
inlawrev-3479	2173	1	see	see	VERB
inlawrev-3479	2173	2	i	i	PRON
inlawrev-3479	2173	3	d.	d.	PROPN
inlawrev-3479	2173	4	727	727	NUM
inlawrev-3479	2173	5	.	.	PUNCT
inlawrev-3479	2174	1	see	see	VERB
inlawrev-3479	2174	2	i	i	PRON
inlawrev-3479	2174	3	d.	d.	PROPN
inlawrev-3479	2174	4	728	728	NUM
inlawrev-3479	2174	5	.	.	PUNCT
inlawrev-3479	2175	1	730	730	NUM
inlawrev-3479	2175	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2175	3	840	840	NUM
inlawrev-3479	2175	4	(	(	PUNCT
inlawrev-3479	2175	5	ind	ind	NOUN
inlawrev-3479	2175	6	.	.	PUNCT
inlawrev-3479	2176	1	tax	tax	PROPN
inlawrev-3479	2176	2	ct	ct	PROPN
inlawrev-3479	2176	3	.	.	PROPN
inlawrev-3479	2176	4	2000	2000	NUM
inlawrev-3479	2176	5	)	)	PUNCT
inlawrev-3479	2176	6	,	,	PUNCT
inlawrev-3479	2176	7	trans	tran	NOUN
inlawrev-3479	2176	8	,	,	PUNCT
inlawrev-3479	2176	9	granted	grant	VERB
inlawrev-3479	2176	10	,	,	PUNCT
inlawrev-3479	2176	11	vacated	vacate	VERB
inlawrev-3479	2176	12	by	by	ADP
inlawrev-3479	2176	13	no	no	PRON
inlawrev-3479	2176	14	.	.	PUNCT
inlawrev-3479	2177	1	49t1	49t1	NUM
inlawrev-3479	2177	2	0	0	NUM
inlawrev-3479	2177	3	-	-	SYM
inlawrev-3479	2177	4	001	001	NUM
inlawrev-3479	2177	5	1	1	NUM
inlawrev-3479	2177	6	-ta628	-ta628	PROPN
inlawrev-3479	2177	7	,	,	PUNCT
inlawrev-3479	2177	8	2000	2000	NUM
inlawrev-3479	2177	9	ind	ind	NOUN
inlawrev-3479	2177	10	.	.	PUNCT
inlawrev-3479	2178	1	lexis	lexis	X
inlawrev-3479	2178	2	1098	1098	NUM
inlawrev-3479	2178	3	(	(	PUNCT
inlawrev-3479	2178	4	ind	ind	PROPN
inlawrev-3479	2178	5	.	.	PUNCT
inlawrev-3479	2179	1	nov	nov	PROPN
inlawrev-3479	2179	2	.	.	PROPN
inlawrev-3479	2179	3	3	3	NUM
inlawrev-3479	2179	4	,	,	PUNCT
inlawrev-3479	2179	5	2000	2000	NUM
inlawrev-3479	2179	6	)	)	PUNCT
inlawrev-3479	2179	7	.	.	PUNCT
inlawrev-3479	2180	1	729	729	X
inlawrev-3479	2180	2	.	.	PUNCT
inlawrev-3479	2181	1	see	see	VERB
inlawrev-3479	2181	2	i	i	PRON
inlawrev-3479	2181	3	d	d	PROPN
inlawrev-3479	2181	4	at	at	ADP
inlawrev-3479	2181	5	84	84	NUM
inlawrev-3479	2181	6	1	1	NUM
inlawrev-3479	2181	7	;	;	PUNCT
inlawrev-3479	2181	8	see	see	VERB
inlawrev-3479	2181	9	also	also	ADV
inlawrev-3479	2181	10	ind	ind	PROPN
inlawrev-3479	2181	11	.	.	PUNCT
inlawrev-3479	2182	1	code	code	PROPN
inlawrev-3479	2182	2	§	§	PROPN
inlawrev-3479	2182	3	6	6	NUM
inlawrev-3479	2182	4	-	-	SYM
inlawrev-3479	2182	5	7	7	NUM
inlawrev-3479	2182	6	-	-	SYM
inlawrev-3479	2182	7	31	31	NUM
inlawrev-3479	2182	8	3	3	NUM
inlawrev-3479	2182	9	(	(	PUNCT
inlawrev-3479	2182	10	2000	2000	NUM
inlawrev-3479	2182	11	)	)	PUNCT
inlawrev-3479	2182	12	.	.	PUNCT
inlawrev-3479	2183	1	730	730	X
inlawrev-3479	2183	2	.	.	X
inlawrev-3479	2184	1	see	see	PROPN
inlawrev-3479	2184	2	adams	adams	PROPN
inlawrev-3479	2184	3	,	,	PUNCT
inlawrev-3479	2184	4	730	730	NUM
inlawrev-3479	2184	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2184	6	at	at	ADP
inlawrev-3479	2184	7	841	841	NUM
inlawrev-3479	2184	8	.	.	PUNCT
inlawrev-3479	2185	1	73	73	NUM
inlawrev-3479	2185	2	1	1	NUM
inlawrev-3479	2185	3	.	.	PUNCT
inlawrev-3479	2186	1	see	see	VERB
inlawrev-3479	2186	2	ind	ind	PROPN
inlawrev-3479	2186	3	.	.	PUNCT
inlawrev-3479	2187	1	code	code	PROPN
inlawrev-3479	2187	2	§	§	PROPN
inlawrev-3479	2187	3	35	35	NUM
inlawrev-3479	2187	4	-	-	SYM
inlawrev-3479	2187	5	48	48	NUM
inlawrev-3479	2187	6	-	-	PUNCT
inlawrev-3479	2187	7	4	4	NUM
inlawrev-3479	2187	8	-	-	PUNCT
inlawrev-3479	2187	9	l(b	l(b	NOUN
inlawrev-3479	2187	10	)	)	PUNCT
inlawrev-3479	2187	11	.	.	PUNCT
inlawrev-3479	2188	1	2001	2001	NUM
inlawrev-3479	2188	2	]	]	PUNCT
inlawrev-3479	2188	3	taxation	taxation	NOUN
inlawrev-3479	2188	4	1067	1067	NUM
inlawrev-3479	2188	5	felony	felony	NOUN
inlawrev-3479	2188	6	.	.	PUNCT
inlawrev-3479	2189	1	732	732	NUM
inlawrev-3479	2189	2	in	in	ADP
inlawrev-3479	2189	3	its	its	PRON
inlawrev-3479	2189	4	review	review	NOUN
inlawrev-3479	2189	5	of	of	ADP
inlawrev-3479	2189	6	the	the	DET
inlawrev-3479	2189	7	criminal	criminal	ADJ
inlawrev-3479	2189	8	case	case	NOUN
inlawrev-3479	2189	9	,	,	PUNCT
inlawrev-3479	2189	10	the	the	DET
inlawrev-3479	2189	11	tax	tax	NOUN
inlawrev-3479	2189	12	court	court	NOUN
inlawrev-3479	2189	13	found	find	VERB
inlawrev-3479	2189	14	that	that	SCONJ
inlawrev-3479	2189	15	the	the	DET
inlawrev-3479	2189	16	trial	trial	NOUN
inlawrev-3479	2189	17	court	court	NOUN
inlawrev-3479	2189	18	ruled	rule	VERB
inlawrev-3479	2189	19	that	that	SCONJ
inlawrev-3479	2189	20	indiana	indiana	PROPN
inlawrev-3479	2189	21	"	"	PUNCT
inlawrev-3479	2189	22	violated	violate	VERB
inlawrev-3479	2189	23	the	the	DET
inlawrev-3479	2189	24	[	[	NOUN
inlawrev-3479	2189	25	taxpayer	taxpayer	NOUN
inlawrev-3479	2189	26	's	's	PART
inlawrev-3479	2189	27	]	]	PUNCT
inlawrev-3479	2189	28	rights	right	NOUN
inlawrev-3479	2189	29	under	under	ADP
inlawrev-3479	2189	30	both	both	CCONJ
inlawrev-3479	2189	31	the	the	DET
inlawrev-3479	2189	32	state	state	NOUN
inlawrev-3479	2189	33	and	and	CCONJ
inlawrev-3479	2189	34	federal	federal	ADJ
inlawrev-3479	2189	35	constitutions	constitution	NOUN
inlawrev-3479	2189	36	when	when	SCONJ
inlawrev-3479	2189	37	it	it	PRON
inlawrev-3479	2189	38	seized	seize	VERB
inlawrev-3479	2189	39	the	the	DET
inlawrev-3479	2189	40	cocaine	cocaine	NOUN
inlawrev-3479	2189	41	.	.	PUNCT
inlawrev-3479	2190	1	"733	"733	VERB
inlawrev-3479	2191	1	the	the	DET
inlawrev-3479	2191	2	tax	tax	NOUN
inlawrev-3479	2191	3	court	court	NOUN
inlawrev-3479	2191	4	indicated	indicate	VERB
inlawrev-3479	2191	5	that	that	SCONJ
inlawrev-3479	2191	6	one	one	NUM
inlawrev-3479	2191	7	day	day	NOUN
inlawrev-3479	2191	8	after	after	SCONJ
inlawrev-3479	2191	9	the	the	DET
inlawrev-3479	2191	10	cset	cset	NOUN
inlawrev-3479	2191	11	assessment	assessment	NOUN
inlawrev-3479	2191	12	was	be	AUX
inlawrev-3479	2191	13	prepared	prepare	VERB
inlawrev-3479	2191	14	,	,	PUNCT
inlawrev-3479	2191	15	the	the	DET
inlawrev-3479	2191	16	trial	trial	NOUN
inlawrev-3479	2191	17	court	court	NOUN
inlawrev-3479	2191	18	granted	grant	VERB
inlawrev-3479	2191	19	indiana	indiana	PROPN
inlawrev-3479	2191	20	's	's	PART
inlawrev-3479	2191	21	motion	motion	NOUN
inlawrev-3479	2191	22	to	to	PART
inlawrev-3479	2191	23	dismiss	dismiss	VERB
inlawrev-3479	2191	24	the	the	DET
inlawrev-3479	2191	25	criminal	criminal	ADJ
inlawrev-3479	2191	26	charges	charge	NOUN
inlawrev-3479	2191	27	against	against	ADP
inlawrev-3479	2191	28	the	the	DET
inlawrev-3479	2191	29	taxpayer	taxpayer	NOUN
inlawrev-3479	2191	30	as	as	ADP
inlawrev-3479	2191	31	a	a	DET
inlawrev-3479	2191	32	result	result	NOUN
inlawrev-3479	2191	33	of	of	ADP
inlawrev-3479	2191	34	a	a	DET
inlawrev-3479	2191	35	ruling	ruling	NOUN
inlawrev-3479	2191	36	to	to	PART
inlawrev-3479	2191	37	suppress	suppress	VERB
inlawrev-3479	2191	38	the	the	DET
inlawrev-3479	2191	39	evidence	evidence	NOUN
inlawrev-3479	2191	40	.	.	PUNCT
inlawrev-3479	2192	1	734	734	NUM
inlawrev-3479	2192	2	in	in	ADP
inlawrev-3479	2192	3	its	its	PRON
inlawrev-3479	2192	4	analysis	analysis	NOUN
inlawrev-3479	2192	5	,	,	PUNCT
inlawrev-3479	2192	6	the	the	DET
inlawrev-3479	2192	7	tax	tax	NOUN
inlawrev-3479	2192	8	court	court	NOUN
inlawrev-3479	2192	9	discussed	discuss	VERB
inlawrev-3479	2192	10	the	the	DET
inlawrev-3479	2192	11	application	application	NOUN
inlawrev-3479	2192	12	ofthe	ofthe	PRON
inlawrev-3479	2192	13	exclusionary	exclusionary	ADJ
inlawrev-3479	2192	14	rule	rule	NOUN
inlawrev-3479	2192	15	to	to	PART
inlawrev-3479	2192	16	cset	cset	VERB
inlawrev-3479	2192	17	cases.735	cases.735	NOUN
inlawrev-3479	2192	18	the	the	DET
inlawrev-3479	2192	19	court	court	NOUN
inlawrev-3479	2192	20	ofappeals	ofappeal	NOUN
inlawrev-3479	2192	21	previously	previously	ADV
inlawrev-3479	2192	22	dealt	deal	VERB
inlawrev-3479	2192	23	with	with	ADP
inlawrev-3479	2192	24	the	the	DET
inlawrev-3479	2192	25	same	same	ADJ
inlawrev-3479	2192	26	taxpayer	taxpayer	NOUN
inlawrev-3479	2192	27	,	,	PUNCT
inlawrev-3479	2192	28	the	the	DET
inlawrev-3479	2192	29	same	same	ADJ
inlawrev-3479	2192	30	search	search	NOUN
inlawrev-3479	2192	31	and	and	CCONJ
inlawrev-3479	2192	32	the	the	DET
inlawrev-3479	2192	33	same	same	ADJ
inlawrev-3479	2192	34	cocaine	cocaine	NOUN
inlawrev-3479	2192	35	in	in	ADP
inlawrev-3479	2192	36	adams	adams	PROPN
inlawrev-3479	2192	37	v.	v.	ADP
inlawrev-3479	2192	38	state.136	state.136	PROPN
inlawrev-3479	2192	39	the	the	DET
inlawrev-3479	2192	40	tax	tax	NOUN
inlawrev-3479	2192	41	court	court	NOUN
inlawrev-3479	2192	42	noted	note	VERB
inlawrev-3479	2192	43	that	that	SCONJ
inlawrev-3479	2192	44	in	in	ADP
inlawrev-3479	2192	45	that	that	DET
inlawrev-3479	2192	46	case	case	NOUN
inlawrev-3479	2192	47	,	,	PUNCT
inlawrev-3479	2192	48	the	the	DET
inlawrev-3479	2192	49	taxpayer	taxpayer	NOUN
inlawrev-3479	2192	50	,	,	PUNCT
inlawrev-3479	2192	51	as	as	ADP
inlawrev-3479	2192	52	a	a	DET
inlawrev-3479	2192	53	criminal	criminal	ADJ
inlawrev-3479	2192	54	defendant	defendant	NOUN
inlawrev-3479	2192	55	,	,	PUNCT
inlawrev-3479	2192	56	was	be	AUX
inlawrev-3479	2192	57	charged	charge	VERB
inlawrev-3479	2192	58	with	with	ADP
inlawrev-3479	2192	59	possession	possession	NOUN
inlawrev-3479	2192	60	of	of	ADP
inlawrev-3479	2192	61	and	and	CCONJ
inlawrev-3479	2192	62	dealing	deal	VERB
inlawrev-3479	2192	63	in	in	ADP
inlawrev-3479	2192	64	cocaine	cocaine	NOUN
inlawrev-3479	2192	65	.	.	PUNCT
inlawrev-3479	2193	1	737	737	NUM
inlawrev-3479	2193	2	the	the	DET
inlawrev-3479	2193	3	tax	tax	NOUN
inlawrev-3479	2193	4	court	court	NOUN
inlawrev-3479	2193	5	explained	explain	VERB
inlawrev-3479	2193	6	that	that	SCONJ
inlawrev-3479	2193	7	discovery	discovery	NOUN
inlawrev-3479	2193	8	ofthe	ofthe	PRON
inlawrev-3479	2193	9	subject	subject	ADJ
inlawrev-3479	2193	10	cocaine	cocaine	NOUN
inlawrev-3479	2193	11	in	in	ADP
inlawrev-3479	2193	12	the	the	DET
inlawrev-3479	2193	13	taxpayer	taxpayer	NOUN
inlawrev-3479	2193	14	's	's	PART
inlawrev-3479	2193	15	house	house	NOUN
inlawrev-3479	2193	16	resulted	result	VERB
inlawrev-3479	2193	17	from	from	ADP
inlawrev-3479	2193	18	a	a	DET
inlawrev-3479	2193	19	search	search	NOUN
inlawrev-3479	2193	20	warrant	warrant	NOUN
inlawrev-3479	2193	21	that	that	PRON
inlawrev-3479	2193	22	was	be	AUX
inlawrev-3479	2193	23	based	base	VERB
inlawrev-3479	2193	24	on	on	ADP
inlawrev-3479	2193	25	evidence	evidence	NOUN
inlawrev-3479	2193	26	that	that	PRON
inlawrev-3479	2193	27	was	be	AUX
inlawrev-3479	2193	28	later	later	ADV
inlawrev-3479	2193	29	suppressed	suppress	VERB
inlawrev-3479	2193	30	.	.	PUNCT
inlawrev-3479	2194	1	738	738	NUM
inlawrev-3479	2194	2	the	the	DET
inlawrev-3479	2194	3	court	court	NOUN
inlawrev-3479	2194	4	of	of	ADP
inlawrev-3479	2194	5	appeals	appeal	NOUN
inlawrev-3479	2194	6	held	hold	VERB
inlawrev-3479	2194	7	that	that	SCONJ
inlawrev-3479	2194	8	"	"	PUNCT
inlawrev-3479	2194	9	[	[	PUNCT
inlawrev-3479	2194	10	f]ourth	f]ourth	NOUN
inlawrev-3479	2194	11	amendment	amendment	NOUN
inlawrev-3479	2194	12	protections	protection	NOUN
inlawrev-3479	2194	13	,	,	PUNCT
inlawrev-3479	2194	14	specifically	specifically	ADV
inlawrev-3479	2194	15	,	,	PUNCT
inlawrev-3479	2194	16	the	the	DET
inlawrev-3479	2194	17	exclusionary	exclusionary	ADJ
inlawrev-3479	2194	18	rule	rule	NOUN
inlawrev-3479	2194	19	apply	apply	VERB
inlawrev-3479	2194	20	to	to	ADP
inlawrev-3479	2194	21	the	the	DET
inlawrev-3479	2194	22	cset	cset	NOUN
inlawrev-3479	2194	23	when	when	SCONJ
inlawrev-3479	2194	24	a	a	DET
inlawrev-3479	2194	25	search	search	NOUN
inlawrev-3479	2194	26	warrant	warrant	NOUN
inlawrev-3479	2194	27	has	have	AUX
inlawrev-3479	2194	28	been	be	AUX
inlawrev-3479	2194	29	based	base	VERB
inlawrev-3479	2194	30	on	on	ADP
inlawrev-3479	2194	31	judicially	judicially	ADV
inlawrev-3479	2194	32	determined	determine	VERB
inlawrev-3479	2194	33	illegally	illegally	ADV
inlawrev-3479	2194	34	seized	seize	VERB
inlawrev-3479	2194	35	evidence	evidence	NOUN
inlawrev-3479	2194	36	"	"	PUNCT
inlawrev-3479	2194	37	139	139	NUM
inlawrev-3479	2194	38	further	far	ADV
inlawrev-3479	2194	39	,	,	PUNCT
inlawrev-3479	2194	40	the	the	DET
inlawrev-3479	2194	41	tax	tax	NOUN
inlawrev-3479	2194	42	court	court	NOUN
inlawrev-3479	2194	43	observed	observe	VERB
inlawrev-3479	2194	44	that	that	SCONJ
inlawrev-3479	2194	45	the	the	DET
inlawrev-3479	2194	46	court	court	NOUN
inlawrev-3479	2194	47	of	of	ADP
inlawrev-3479	2194	48	appeals	appeal	NOUN
inlawrev-3479	2194	49	disqualified	disqualify	VERB
inlawrev-3479	2194	50	the	the	DET
inlawrev-3479	2194	51	seizure	seizure	NOUN
inlawrev-3479	2194	52	of	of	ADP
inlawrev-3479	2194	53	the	the	DET
inlawrev-3479	2194	54	cocaine	cocaine	NOUN
inlawrev-3479	2194	55	found	find	VERB
inlawrev-3479	2194	56	in	in	ADP
inlawrev-3479	2194	57	the	the	DET
inlawrev-3479	2194	58	taxpayer	taxpayer	NOUN
inlawrev-3479	2194	59	's	's	PART
inlawrev-3479	2194	60	house	house	NOUN
inlawrev-3479	2194	61	based	base	VERB
inlawrev-3479	2194	62	on	on	ADP
inlawrev-3479	2194	63	the	the	DET
inlawrev-3479	2194	64	fruit	fruit	NOUN
inlawrev-3479	2194	65	ofthe	ofthe	NOUN
inlawrev-3479	2194	66	poisonous	poisonous	ADJ
inlawrev-3479	2194	67	tree	tree	NOUN
inlawrev-3479	2194	68	doctrine	doctrine	NOUN
inlawrev-3479	2194	69	.	.	PUNCT
inlawrev-3479	2195	1	740	740	NUM
inlawrev-3479	2195	2	the	the	DET
inlawrev-3479	2195	3	tax	tax	NOUN
inlawrev-3479	2195	4	court	court	NOUN
inlawrev-3479	2195	5	agreed	agree	VERB
inlawrev-3479	2195	6	with	with	ADP
inlawrev-3479	2195	7	the	the	DET
inlawrev-3479	2195	8	court	court	NOUN
inlawrev-3479	2195	9	ofappeals	ofappeal	NOUN
inlawrev-3479	2195	10	'	'	PART
inlawrev-3479	2195	11	decision	decision	NOUN
inlawrev-3479	2195	12	that	that	PRON
inlawrev-3479	2195	13	extended	extend	VERB
inlawrev-3479	2195	14	the	the	DET
inlawrev-3479	2195	15	exclusionary	exclusionary	ADJ
inlawrev-3479	2195	16	rule	rule	NOUN
inlawrev-3479	2195	17	to	to	ADP
inlawrev-3479	2195	18	indiana	indiana	PROPN
inlawrev-3479	2195	19	's	's	PART
inlawrev-3479	2195	20	cset	cset	NOUN
inlawrev-3479	2195	21	when	when	SCONJ
inlawrev-3479	2195	22	the	the	DET
inlawrev-3479	2195	23	assessment	assessment	NOUN
inlawrev-3479	2195	24	is	be	AUX
inlawrev-3479	2195	25	clearly	clearly	ADV
inlawrev-3479	2195	26	based	base	VERB
inlawrev-3479	2195	27	on	on	ADP
inlawrev-3479	2195	28	judicially	judicially	ADV
inlawrev-3479	2195	29	determined	determine	VERB
inlawrev-3479	2195	30	illegally	illegally	ADV
inlawrev-3479	2195	31	seized	seize	VERB
inlawrev-3479	2195	32	evidence	evidence	NOUN
inlawrev-3479	2195	33	.	.	PUNCT
inlawrev-3479	2196	1	741	741	NUM
inlawrev-3479	2196	2	as	as	ADP
inlawrev-3479	2196	3	a	a	DET
inlawrev-3479	2196	4	result	result	NOUN
inlawrev-3479	2196	5	,	,	PUNCT
inlawrev-3479	2196	6	the	the	DET
inlawrev-3479	2196	7	tax	tax	NOUN
inlawrev-3479	2196	8	court	court	NOUN
inlawrev-3479	2196	9	reversed	reverse	VERB
inlawrev-3479	2196	10	the	the	DET
inlawrev-3479	2196	11	idsr	idsr	NOUN
inlawrev-3479	2196	12	's	's	PART
inlawrev-3479	2196	13	assessment	assessment	NOUN
inlawrev-3479	2196	14	determination	determination	NOUN
inlawrev-3479	2196	15	that	that	SCONJ
inlawrev-3479	2196	16	the	the	DET
inlawrev-3479	2196	17	taxpayer	taxpayer	NOUN
inlawrev-3479	2196	18	owed	owe	VERB
inlawrev-3479	2196	19	cset.742	cset.742	ADV
inlawrev-3479	2196	20	moreover	moreover	ADV
inlawrev-3479	2196	21	,	,	PUNCT
inlawrev-3479	2196	22	the	the	DET
inlawrev-3479	2196	23	tax	tax	NOUN
inlawrev-3479	2196	24	court	court	NOUN
inlawrev-3479	2196	25	ordered	order	VERB
inlawrev-3479	2196	26	the	the	DET
inlawrev-3479	2196	27	idsr	idsr	NOUN
inlawrev-3479	2196	28	to	to	PART
inlawrev-3479	2196	29	immediately	immediately	ADV
inlawrev-3479	2196	30	refund	refund	VERB
inlawrev-3479	2196	31	to	to	ADP
inlawrev-3479	2196	32	the	the	DET
inlawrev-3479	2196	33	taxpayer	taxpayer	NOUN
inlawrev-3479	2196	34	any	any	DET
inlawrev-3479	2196	35	amounts	amount	NOUN
inlawrev-3479	2196	36	previously	previously	ADV
inlawrev-3479	2196	37	collected	collect	VERB
inlawrev-3479	2196	38	and	and	CCONJ
inlawrev-3479	2196	39	applied	apply	VERB
inlawrev-3479	2196	40	to	to	ADP
inlawrev-3479	2196	41	the	the	DET
inlawrev-3479	2196	42	subject	subject	NOUN
inlawrev-3479	2196	43	cset	cset	NOUN
inlawrev-3479	2196	44	assessment.743	assessment.743	PROPN
inlawrev-3479	2196	45	k	k	PROPN
inlawrev-3479	2196	46	indiana	indiana	PROPN
inlawrev-3479	2196	47	gaming	gaming	PROPN
inlawrev-3479	2196	48	card	card	NOUN
inlawrev-3479	2196	49	excise	excise	NOUN
inlawrev-3479	2196	50	tax	tax	NOUN
inlawrev-3479	2196	51	in	in	ADP
inlawrev-3479	2196	52	muncie	muncie	PROPN
inlawrev-3479	2196	53	novelty	novelty	PROPN
inlawrev-3479	2196	54	co.	co.	PROPN
inlawrev-3479	2197	1	v.	v.	ADP
inlawrev-3479	2197	2	department	department	PROPN
inlawrev-3479	2197	3	ofstate	ofstate	PROPN
inlawrev-3479	2197	4	revenue	revenue	NOUN
inlawrev-3479	2197	5	144	144	NUM
inlawrev-3479	2197	6	muncie	muncie	PROPN
inlawrev-3479	2197	7	novelty	novelty	PROPN
inlawrev-3479	2197	8	co.	co.	PROPN
inlawrev-3479	2197	9	(	(	PUNCT
inlawrev-3479	2197	10	taxpayer	taxpayer	PROPN
inlawrev-3479	2197	11	)	)	PUNCT
inlawrev-3479	2197	12	challenged	challenge	VERB
inlawrev-3479	2197	13	the	the	DET
inlawrev-3479	2197	14	idsr	idsr	NOUN
inlawrev-3479	2197	15	's	's	PART
inlawrev-3479	2197	16	finding	find	VERB
inlawrev-3479	2197	17	thatthe	thatthe	NOUN
inlawrev-3479	2197	18	taxpayerowed	taxpayerowe	VERB
inlawrev-3479	2197	19	gaming	gaming	NOUN
inlawrev-3479	2197	20	card	card	NOUN
inlawrev-3479	2197	21	excise	excise	NOUN
inlawrev-3479	2197	22	tax	tax	NOUN
inlawrev-3479	2197	23	(	(	PUNCT
inlawrev-3479	2197	24	gcet	gcet	NOUN
inlawrev-3479	2197	25	)	)	PUNCT
inlawrev-3479	2197	26	.	.	PUNCT
inlawrev-3479	2198	1	745	745	NUM
inlawrev-3479	2198	2	in	in	ADP
inlawrev-3479	2198	3	addition	addition	NOUN
inlawrev-3479	2198	4	,	,	PUNCT
inlawrev-3479	2198	5	the	the	DET
inlawrev-3479	2198	6	taxpayer	taxpayer	NOUN
inlawrev-3479	2198	7	appealed	appeal	VERB
inlawrev-3479	2198	8	a	a	DET
inlawrev-3479	2198	9	civil	civil	ADJ
inlawrev-3479	2198	10	penalty	penalty	NOUN
inlawrev-3479	2198	11	levied	levy	VERB
inlawrev-3479	2198	12	732	732	NUM
inlawrev-3479	2198	13	.	.	PUNCT
inlawrev-3479	2199	1	see	see	PROPN
inlawrev-3479	2199	2	adams	adams	PROPN
inlawrev-3479	2199	3	,	,	PUNCT
inlawrev-3479	2199	4	730	730	NUM
inlawrev-3479	2199	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2199	6	at	at	ADP
inlawrev-3479	2199	7	841	841	NUM
inlawrev-3479	2199	8	;	;	PUNCT
inlawrev-3479	2199	9	see	see	VERB
inlawrev-3479	2199	10	also	also	ADV
inlawrev-3479	2199	11	ind	ind	PROPN
inlawrev-3479	2199	12	.	.	PUNCT
inlawrev-3479	2200	1	code	code	PROPN
inlawrev-3479	2200	2	§	§	PROPN
inlawrev-3479	2200	3	35	35	NUM
inlawrev-3479	2200	4	-	-	SYM
inlawrev-3479	2200	5	48	48	NUM
inlawrev-3479	2200	6	-	-	PUNCT
inlawrev-3479	2200	7	4	4	NUM
inlawrev-3479	2200	8	-	-	SYM
inlawrev-3479	2200	9	1	1	NUM
inlawrev-3479	2200	10	(	(	PUNCT
inlawrev-3479	2200	11	b)(1	b)(1	NOUN
inlawrev-3479	2200	12	)	)	PUNCT
inlawrev-3479	2200	13	.	.	PUNCT
inlawrev-3479	2201	1	733	733	NUM
inlawrev-3479	2201	2	.	.	PUNCT
inlawrev-3479	2202	1	adams	adams	PROPN
inlawrev-3479	2202	2	,	,	PUNCT
inlawrev-3479	2202	3	730	730	NUM
inlawrev-3479	2202	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2202	5	at	at	ADP
inlawrev-3479	2202	6	842	842	NUM
inlawrev-3479	2202	7	.	.	PUNCT
inlawrev-3479	2202	8	734	734	NUM
inlawrev-3479	2202	9	.	.	PUNCT
inlawrev-3479	2203	1	see	see	VERB
inlawrev-3479	2203	2	i	i	PRON
inlawrev-3479	2203	3	d.	d.	PROPN
inlawrev-3479	2203	4	735	735	NUM
inlawrev-3479	2203	5	.	.	PUNCT
inlawrev-3479	2204	1	see	see	VERB
inlawrev-3479	2204	2	i	i	PRON
inlawrev-3479	2204	3	d.	d.	PROPN
inlawrev-3479	2204	4	736	736	NUM
inlawrev-3479	2204	5	.	.	PUNCT
inlawrev-3479	2205	1	726	726	NUM
inlawrev-3479	2205	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2205	3	390	390	NUM
inlawrev-3479	2205	4	(	(	PUNCT
inlawrev-3479	2205	5	ind	ind	NOUN
inlawrev-3479	2205	6	.	.	PUNCT
inlawrev-3479	2206	1	ct	ct	PROPN
inlawrev-3479	2206	2	.	.	PUNCT
inlawrev-3479	2207	1	app	app	PROPN
inlawrev-3479	2207	2	.	.	PROPN
inlawrev-3479	2207	3	2000	2000	NUM
inlawrev-3479	2207	4	)	)	PUNCT
inlawrev-3479	2207	5	.	.	PUNCT
inlawrev-3479	2208	1	737	737	X
inlawrev-3479	2208	2	.	.	PUNCT
inlawrev-3479	2209	1	see	see	PROPN
inlawrev-3479	2209	2	adams	adams	PROPN
inlawrev-3479	2209	3	,	,	PUNCT
inlawrev-3479	2209	4	730	730	NUM
inlawrev-3479	2209	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2209	6	at	at	ADP
inlawrev-3479	2209	7	843	843	NUM
inlawrev-3479	2209	8	.	.	PUNCT
inlawrev-3479	2209	9	738	738	NUM
inlawrev-3479	2209	10	.	.	PUNCT
inlawrev-3479	2210	1	see	see	VERB
inlawrev-3479	2210	2	i	i	PRON
inlawrev-3479	2210	3	d.	d.	PROPN
inlawrev-3479	2210	4	739	739	NUM
inlawrev-3479	2210	5	.	.	PUNCT
inlawrev-3479	2211	1	i	i	PRON
inlawrev-3479	2211	2	d.	d.	PROPN
inlawrev-3479	2211	3	(	(	PUNCT
inlawrev-3479	2211	4	quoting	quote	VERB
inlawrev-3479	2211	5	adams	adam	NOUN
inlawrev-3479	2211	6	,	,	PUNCT
inlawrev-3479	2211	7	726	726	NUM
inlawrev-3479	2211	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2211	9	at	at	ADP
inlawrev-3479	2211	10	395	395	NUM
inlawrev-3479	2211	11	)	)	PUNCT
inlawrev-3479	2211	12	.	.	PUNCT
inlawrev-3479	2212	1	740	740	X
inlawrev-3479	2212	2	.	.	X
inlawrev-3479	2212	3	see	see	VERB
inlawrev-3479	2212	4	i	i	PRON
inlawrev-3479	2212	5	d.	d.	PROPN
inlawrev-3479	2212	6	741	741	NUM
inlawrev-3479	2212	7	.	.	PUNCT
inlawrev-3479	2213	1	see	see	VERB
inlawrev-3479	2213	2	i	i	PRON
inlawrev-3479	2213	3	d.	d.	PROPN
inlawrev-3479	2213	4	742	742	NUM
inlawrev-3479	2213	5	.	.	PUNCT
inlawrev-3479	2214	1	see	see	VERB
inlawrev-3479	2214	2	i	i	PRON
inlawrev-3479	2214	3	d	d	PROPN
inlawrev-3479	2214	4	at	at	ADP
inlawrev-3479	2214	5	843	843	NUM
inlawrev-3479	2214	6	-	-	SYM
inlawrev-3479	2214	7	44	44	NUM
inlawrev-3479	2214	8	.	.	PUNCT
inlawrev-3479	2215	1	743	743	NUM
inlawrev-3479	2215	2	.	.	PUNCT
inlawrev-3479	2216	1	see	see	VERB
inlawrev-3479	2216	2	i	i	PRON
inlawrev-3479	2216	3	d.	d.	PROPN
inlawrev-3479	2216	4	at	at	ADP
inlawrev-3479	2216	5	844	844	NUM
inlawrev-3479	2216	6	.	.	PUNCT
inlawrev-3479	2217	1	744	744	NUM
inlawrev-3479	2217	2	.	.	X
inlawrev-3479	2217	3	720	720	NUM
inlawrev-3479	2217	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2217	5	779	779	NUM
inlawrev-3479	2217	6	(	(	PUNCT
inlawrev-3479	2217	7	ind	ind	NOUN
inlawrev-3479	2217	8	.	.	PUNCT
inlawrev-3479	2218	1	tax	tax	PROPN
inlawrev-3479	2219	1	ct	ct	PROPN
inlawrev-3479	2219	2	.	.	PROPN
inlawrev-3479	2219	3	1	1	NUM
inlawrev-3479	2219	4	999	999	NUM
inlawrev-3479	2219	5	)	)	PUNCT
inlawrev-3479	2219	6	.	.	PUNCT
inlawrev-3479	2220	1	745	745	NUM
inlawrev-3479	2220	2	.	.	PUNCT
inlawrev-3479	2221	1	see	see	VERB
inlawrev-3479	2221	2	i	i	PRON
inlawrev-3479	2221	3	d.	d.	PROPN
inlawrev-3479	2221	4	1	1	NUM
inlawrev-3479	2221	5	068	068	NUM
inlawrev-3479	2221	6	indiana	indiana	PROPN
inlawrev-3479	2221	7	law	law	PROPN
inlawrev-3479	2221	8	review	review	NOUN
inlawrev-3479	2222	1	[	[	X
inlawrev-3479	2222	2	vol	vol	NOUN
inlawrev-3479	2222	3	.	.	PUNCT
inlawrev-3479	2223	1	34	34	NUM
inlawrev-3479	2223	2	:	:	SYM
inlawrev-3479	2223	3	1	1	NUM
inlawrev-3479	2223	4	003	003	NUM
inlawrev-3479	2223	5	against	against	ADP
inlawrev-3479	2223	6	it	it	PRON
inlawrev-3479	2223	7	by	by	ADP
inlawrev-3479	2223	8	the	the	DET
inlawrev-3479	2223	9	idsr	idsr	NOUN
inlawrev-3479	2223	10	for	for	ADP
inlawrev-3479	2223	11	failure	failure	NOUN
inlawrev-3479	2223	12	to	to	PART
inlawrev-3479	2223	13	keep	keep	VERB
inlawrev-3479	2223	14	adequate	adequate	ADJ
inlawrev-3479	2223	15	records	record	NOUN
inlawrev-3479	2223	16	ofthe	ofthe	PROPN
inlawrev-3479	2223	17	taxpayer	taxpayer	NOUN
inlawrev-3479	2223	18	's	's	PART
inlawrev-3479	2223	19	sales	sale	NOUN
inlawrev-3479	2223	20	ofgaming	ofgame	VERB
inlawrev-3479	2223	21	items.746	items.746	PRON
inlawrev-3479	2223	22	the	the	DET
inlawrev-3479	2223	23	tax	tax	NOUN
inlawrev-3479	2223	24	court	court	NOUN
inlawrev-3479	2223	25	found	find	VERB
inlawrev-3479	2223	26	in	in	ADP
inlawrev-3479	2223	27	favor	favor	NOUN
inlawrev-3479	2223	28	ofthe	ofthe	ADJ
inlawrev-3479	2223	29	idsr	idsr	NOUN
inlawrev-3479	2223	30	with	with	ADP
inlawrev-3479	2223	31	respect	respect	NOUN
inlawrev-3479	2223	32	to	to	ADP
inlawrev-3479	2223	33	both	both	DET
inlawrev-3479	2223	34	ofthe	ofthe	VERB
inlawrev-3479	2223	35	above	above	ADP
inlawrev-3479	2223	36	issues	issue	NOUN
inlawrev-3479	2223	37	and	and	CCONJ
inlawrev-3479	2223	38	affirmed	affirm	VERB
inlawrev-3479	2223	39	the	the	DET
inlawrev-3479	2223	40	final	final	ADJ
inlawrev-3479	2223	41	determination	determination	NOUN
inlawrev-3479	2223	42	ofthe	ofthe	NOUN
inlawrev-3479	2223	43	idsr	idsr	NOUN
inlawrev-3479	2223	44	.	.	PUNCT
inlawrev-3479	2224	1	747	747	NUM
inlawrev-3479	2225	1	the	the	DET
inlawrev-3479	2225	2	tax	tax	NOUN
inlawrev-3479	2225	3	court	court	NOUN
inlawrev-3479	2225	4	remanded	remand	VERB
inlawrev-3479	2225	5	the	the	DET
inlawrev-3479	2225	6	case	case	NOUN
inlawrev-3479	2225	7	to	to	ADP
inlawrev-3479	2225	8	the	the	DET
inlawrev-3479	2225	9	idsr	idsr	NOUN
inlawrev-3479	2225	10	for	for	ADP
inlawrev-3479	2225	11	a	a	DET
inlawrev-3479	2225	12	calculation	calculation	NOUN
inlawrev-3479	2225	13	of	of	ADP
inlawrev-3479	2225	14	the	the	DET
inlawrev-3479	2225	15	amount	amount	NOUN
inlawrev-3479	2225	16	of	of	ADP
inlawrev-3479	2225	17	the	the	DET
inlawrev-3479	2225	18	tax	tax	NOUN
inlawrev-3479	2225	19	,	,	PUNCT
inlawrev-3479	2225	20	penalty	penalty	NOUN
inlawrev-3479	2225	21	and	and	CCONJ
inlawrev-3479	2225	22	interest	interest	NOUN
inlawrev-3479	2225	23	due	due	ADJ
inlawrev-3479	2225	24	.	.	PUNCT
inlawrev-3479	2226	1	748	748	NUM
inlawrev-3479	2226	2	the	the	DET
inlawrev-3479	2226	3	tax	tax	NOUN
inlawrev-3479	2226	4	court	court	NOUN
inlawrev-3479	2226	5	explained	explain	VERB
inlawrev-3479	2226	6	that	that	SCONJ
inlawrev-3479	2226	7	"	"	PUNCT
inlawrev-3479	2226	8	the	the	DET
inlawrev-3479	2226	9	general	general	ADJ
inlawrev-3479	2226	10	assembly	assembly	NOUN
inlawrev-3479	2226	11	enacted	enact	VERB
inlawrev-3479	2226	12	the	the	DET
inlawrev-3479	2226	13	charity	charity	NOUN
inlawrev-3479	2226	14	gaming	gaming	NOUN
inlawrev-3479	2226	15	act	act	PROPN
inlawrev-3479	2226	16	(	(	PUNCT
inlawrev-3479	2226	17	act	act	PROPN
inlawrev-3479	2226	18	)	)	PUNCT
inlawrev-3479	2226	19	to	to	PART
inlawrev-3479	2226	20	allow	allow	VERB
inlawrev-3479	2226	21	charitable	charitable	ADJ
inlawrev-3479	2226	22	and	and	CCONJ
inlawrev-3479	2226	23	other	other	ADJ
inlawrev-3479	2226	24	non	non	ADJ
inlawrev-3479	2226	25	-	-	ADJ
inlawrev-3479	2226	26	profit	profit	ADJ
inlawrev-3479	2226	27	organizations	organization	NOUN
inlawrev-3479	2226	28	to	to	PART
inlawrev-3479	2226	29	conduct	conduct	VERB
inlawrev-3479	2226	30	games	game	NOUN
inlawrev-3479	2226	31	ofchance	ofchance	NOUN
inlawrev-3479	2226	32	in	in	ADP
inlawrev-3479	2226	33	order	order	NOUN
inlawrev-3479	2226	34	to	to	PART
inlawrev-3479	2226	35	raise	raise	VERB
inlawrev-3479	2226	36	funds	fund	NOUN
inlawrev-3479	2226	37	for	for	ADP
inlawrev-3479	2226	38	those	those	DET
inlawrev-3479	2226	39	organizations	organization	NOUN
inlawrev-3479	2226	40	.	.	PUNCT
inlawrev-3479	2227	1	"749	"749	VERB
inlawrev-3479	2227	2	the	the	DET
inlawrev-3479	2227	3	tax	tax	NOUN
inlawrev-3479	2227	4	court	court	NOUN
inlawrev-3479	2227	5	also	also	ADV
inlawrev-3479	2227	6	found	find	VERB
inlawrev-3479	2227	7	that	that	SCONJ
inlawrev-3479	2227	8	the	the	DET
inlawrev-3479	2227	9	legislature	legislature	NOUN
inlawrev-3479	2227	10	subsequently	subsequently	ADV
inlawrev-3479	2227	11	amended	amend	VERB
inlawrev-3479	2227	12	the	the	DET
inlawrev-3479	2227	13	act	act	NOUN
inlawrev-3479	2227	14	to	to	PART
inlawrev-3479	2227	15	shift	shift	VERB
inlawrev-3479	2227	16	enforcement	enforcement	NOUN
inlawrev-3479	2227	17	powers	power	NOUN
inlawrev-3479	2227	18	under	under	ADP
inlawrev-3479	2227	19	it	it	PRON
inlawrev-3479	2227	20	from	from	ADP
inlawrev-3479	2227	21	the	the	DET
inlawrev-3479	2227	22	indiana	indiana	PROPN
inlawrev-3479	2227	23	secretary	secretary	PROPN
inlawrev-3479	2227	24	of	of	ADP
inlawrev-3479	2227	25	state	state	NOUN
inlawrev-3479	2227	26	to	to	ADP
inlawrev-3479	2227	27	the	the	DET
inlawrev-3479	2227	28	idsr	idsr	NOUN
inlawrev-3479	2227	29	.	.	PUNCT
inlawrev-3479	2228	1	750	750	NUM
inlawrev-3479	2228	2	the	the	DET
inlawrev-3479	2228	3	taxpayer	taxpayer	NOUN
inlawrev-3479	2228	4	in	in	ADP
inlawrev-3479	2228	5	this	this	DET
inlawrev-3479	2228	6	case	case	NOUN
inlawrev-3479	2228	7	manufactured	manufacture	VERB
inlawrev-3479	2228	8	and	and	CCONJ
inlawrev-3479	2228	9	distributed	distribute	VERB
inlawrev-3479	2228	10	gambling	gambling	NOUN
inlawrev-3479	2228	11	devices	device	NOUN
inlawrev-3479	2228	12	that	that	PRON
inlawrev-3479	2228	13	were	be	AUX
inlawrev-3479	2228	14	shipped	ship	VERB
inlawrev-3479	2228	15	across	across	ADP
inlawrev-3479	2228	16	the	the	DET
inlawrev-3479	2228	17	united	united	PROPN
inlawrev-3479	2228	18	states	states	PROPN
inlawrev-3479	2228	19	and	and	CCONJ
inlawrev-3479	2228	20	sold	sell	VERB
inlawrev-3479	2228	21	to	to	ADP
inlawrev-3479	2228	22	both	both	CCONJ
inlawrev-3479	2228	23	qualified	qualified	ADJ
inlawrev-3479	2228	24	and	and	CCONJ
inlawrev-3479	2228	25	not	not	PART
inlawrev-3479	2228	26	qualified	qualified	ADJ
inlawrev-3479	2228	27	organizations	organization	NOUN
inlawrev-3479	2228	28	.	.	PUNCT
inlawrev-3479	2229	1	751	751	NUM
inlawrev-3479	2229	2	in	in	ADP
inlawrev-3479	2229	3	order	order	NOUN
inlawrev-3479	2229	4	to	to	PART
inlawrev-3479	2229	5	conduct	conduct	VERB
inlawrev-3479	2229	6	a	a	DET
inlawrev-3479	2229	7	charity	charity	NOUN
inlawrev-3479	2229	8	gaming	gaming	NOUN
inlawrev-3479	2229	9	event	event	NOUN
inlawrev-3479	2229	10	,	,	PUNCT
inlawrev-3479	2229	11	a	a	DET
inlawrev-3479	2229	12	qualified	qualified	ADJ
inlawrev-3479	2229	13	organization	organization	NOUN
inlawrev-3479	2229	14	is	be	AUX
inlawrev-3479	2229	15	required	require	VERB
inlawrev-3479	2229	16	to	to	PART
inlawrev-3479	2229	17	obtain	obtain	VERB
inlawrev-3479	2229	18	a	a	DET
inlawrev-3479	2229	19	license	license	NOUN
inlawrev-3479	2229	20	from	from	ADP
inlawrev-3479	2229	21	the	the	DET
inlawrev-3479	2229	22	idsr	idsr	NOUN
inlawrev-3479	2229	23	.	.	PUNCT
inlawrev-3479	2230	1	752	752	NUM
inlawrev-3479	2230	2	and	and	CCONJ
inlawrev-3479	2230	3	,	,	PUNCT
inlawrev-3479	2230	4	all	all	DET
inlawrev-3479	2230	5	qualified	qualified	ADJ
inlawrev-3479	2230	6	organizations	organization	NOUN
inlawrev-3479	2230	7	are	be	AUX
inlawrev-3479	2230	8	required	require	VERB
inlawrev-3479	2230	9	to	to	PART
inlawrev-3479	2230	10	purchase	purchase	VERB
inlawrev-3479	2230	11	their	their	PRON
inlawrev-3479	2230	12	gambling	gambling	NOUN
inlawrev-3479	2230	13	devices	device	NOUN
inlawrev-3479	2230	14	from	from	ADP
inlawrev-3479	2230	15	a	a	DET
inlawrev-3479	2230	16	licensed	licensed	ADJ
inlawrev-3479	2230	17	supplier	supplier	NOUN
inlawrev-3479	2230	18	such	such	ADJ
inlawrev-3479	2230	19	as	as	ADP
inlawrev-3479	2230	20	the	the	DET
inlawrev-3479	2230	21	taxpayer	taxpayer	NOUN
inlawrev-3479	2230	22	.	.	PUNCT
inlawrev-3479	2231	1	753	753	NUM
inlawrev-3479	2231	2	when	when	SCONJ
inlawrev-3479	2231	3	a	a	DET
inlawrev-3479	2231	4	qualified	qualified	ADJ
inlawrev-3479	2231	5	organization	organization	NOUN
inlawrev-3479	2231	6	purchases	purchase	VERB
inlawrev-3479	2231	7	gambling	gambling	NOUN
inlawrev-3479	2231	8	devices	device	NOUN
inlawrev-3479	2231	9	from	from	ADP
inlawrev-3479	2231	10	the	the	DET
inlawrev-3479	2231	11	taxpayer	taxpayer	NOUN
inlawrev-3479	2231	12	,	,	PUNCT
inlawrev-3479	2231	13	the	the	DET
inlawrev-3479	2231	14	taxpayer	taxpayer	NOUN
inlawrev-3479	2231	15	was	be	AUX
inlawrev-3479	2231	16	required	require	VERB
inlawrev-3479	2231	17	to	to	PART
inlawrev-3479	2231	18	charge	charge	VERB
inlawrev-3479	2231	19	the	the	DET
inlawrev-3479	2231	20	qualified	qualified	ADJ
inlawrev-3479	2231	21	organization	organization	NOUN
inlawrev-3479	2231	22	the	the	DET
inlawrev-3479	2231	23	ten	ten	NUM
inlawrev-3479	2231	24	percentgcet.754	percentgcet.754	NUM
inlawrev-3479	2231	25	alternatively	alternatively	ADV
inlawrev-3479	2231	26	,	,	PUNCT
inlawrev-3479	2231	27	the	the	DET
inlawrev-3479	2231	28	tax	tax	NOUN
inlawrev-3479	2231	29	court	court	NOUN
inlawrev-3479	2231	30	noted	note	VERB
inlawrev-3479	2231	31	that	that	SCONJ
inlawrev-3479	2231	32	if	if	SCONJ
inlawrev-3479	2231	33	a	a	DET
inlawrev-3479	2231	34	not	not	PART
inlawrev-3479	2231	35	-	-	PUNCT
inlawrev-3479	2231	36	qualified	qualified	ADJ
inlawrev-3479	2231	37	organization	organization	NOUN
inlawrev-3479	2231	38	purchased	purchase	VERB
inlawrev-3479	2231	39	gambling	gambling	NOUN
inlawrev-3479	2231	40	devices	device	NOUN
inlawrev-3479	2231	41	from	from	ADP
inlawrev-3479	2231	42	the	the	DET
inlawrev-3479	2231	43	taxpayer	taxpayer	NOUN
inlawrev-3479	2231	44	,	,	PUNCT
inlawrev-3479	2231	45	a	a	DET
inlawrev-3479	2231	46	five	five	NUM
inlawrev-3479	2231	47	percent	percent	NOUN
inlawrev-3479	2231	48	sales	sale	NOUN
inlawrev-3479	2231	49	tax	tax	NOUN
inlawrev-3479	2231	50	was	be	AUX
inlawrev-3479	2231	51	imposed	impose	VERB
inlawrev-3479	2231	52	on	on	ADP
inlawrev-3479	2231	53	the	the	DET
inlawrev-3479	2231	54	transaction	transaction	NOUN
inlawrev-3479	2231	55	.	.	PUNCT
inlawrev-3479	2232	1	755	755	NUM
inlawrev-3479	2232	2	the	the	DET
inlawrev-3479	2232	3	tax	tax	NOUN
inlawrev-3479	2232	4	court	court	NOUN
inlawrev-3479	2232	5	determined	determine	VERB
inlawrev-3479	2232	6	that	that	SCONJ
inlawrev-3479	2232	7	when	when	SCONJ
inlawrev-3479	2232	8	a	a	DET
inlawrev-3479	2232	9	customer	customer	NOUN
inlawrev-3479	2232	10	purchased	purchase	VERB
inlawrev-3479	2232	11	an	an	DET
inlawrev-3479	2232	12	item	item	NOUN
inlawrev-3479	2232	13	from	from	ADP
inlawrev-3479	2232	14	the	the	DET
inlawrev-3479	2232	15	taxpayer	taxpayer	NOUN
inlawrev-3479	2232	16	,	,	PUNCT
inlawrev-3479	2232	17	the	the	DET
inlawrev-3479	2232	18	taxpayer	taxpayer	NOUN
inlawrev-3479	2232	19	's	's	PART
inlawrev-3479	2232	20	employees	employee	NOUN
inlawrev-3479	2232	21	inquired	inquire	VERB
inlawrev-3479	2232	22	as	as	ADP
inlawrev-3479	2232	23	to	to	ADP
inlawrev-3479	2232	24	whether	whether	SCONJ
inlawrev-3479	2232	25	the	the	DET
inlawrev-3479	2232	26	customer	customer	NOUN
inlawrev-3479	2232	27	was	be	AUX
inlawrev-3479	2232	28	purchasing	purchase	VERB
inlawrev-3479	2232	29	on	on	ADP
inlawrev-3479	2232	30	behalf	behalf	NOUN
inlawrev-3479	2232	31	of	of	ADP
inlawrev-3479	2232	32	a	a	DET
inlawrev-3479	2232	33	qualified	qualified	ADJ
inlawrev-3479	2232	34	organization	organization	NOUN
inlawrev-3479	2232	35	.	.	PUNCT
inlawrev-3479	2233	1	756	756	NUM
inlawrev-3479	2234	1	if	if	SCONJ
inlawrev-3479	2234	2	so	so	ADV
inlawrev-3479	2234	3	,	,	PUNCT
inlawrev-3479	2234	4	the	the	DET
inlawrev-3479	2234	5	taxpayer	taxpayer	NOUN
inlawrev-3479	2234	6	charged	charge	VERB
inlawrev-3479	2234	7	the	the	DET
inlawrev-3479	2234	8	gcet	gcet	NOUN
inlawrev-3479	2234	9	;	;	PUNCT
inlawrev-3479	2234	10	but	but	CCONJ
inlawrev-3479	2234	11	ifnot	ifnot	ADV
inlawrev-3479	2234	12	,	,	PUNCT
inlawrev-3479	2234	13	the	the	DET
inlawrev-3479	2234	14	taxpayer	taxpayer	NOUN
inlawrev-3479	2234	15	charged	charge	VERB
inlawrev-3479	2234	16	the	the	DET
inlawrev-3479	2234	17	sales	sale	NOUN
inlawrev-3479	2234	18	tax.757	tax.757	NOUN
inlawrev-3479	2234	19	however	however	ADV
inlawrev-3479	2234	20	,	,	PUNCT
inlawrev-3479	2234	21	some	some	DET
inlawrev-3479	2234	22	ofthe	ofthe	ADJ
inlawrev-3479	2234	23	taxpayer	taxpayer	NOUN
inlawrev-3479	2234	24	's	's	PART
inlawrev-3479	2234	25	customers	customer	NOUN
inlawrev-3479	2234	26	often	often	ADV
inlawrev-3479	2234	27	preferred	prefer	VERB
inlawrev-3479	2234	28	to	to	PART
inlawrev-3479	2234	29	pay	pay	VERB
inlawrev-3479	2234	30	the	the	DET
inlawrev-3479	2234	31	taxpayer	taxpayer	NOUN
inlawrev-3479	2234	32	with	with	ADP
inlawrev-3479	2234	33	cash	cash	NOUN
inlawrev-3479	2234	34	and	and	CCONJ
inlawrev-3479	2234	35	some	some	DET
inlawrev-3479	2234	36	customers	customer	NOUN
inlawrev-3479	2234	37	suggested	suggest	VERB
inlawrev-3479	2234	38	to	to	ADP
inlawrev-3479	2234	39	the	the	DET
inlawrev-3479	2234	40	taxpayer	taxpayer	NOUN
inlawrev-3479	2234	41	that	that	PRON
inlawrev-3479	2234	42	no	no	DET
inlawrev-3479	2234	43	invoices	invoice	NOUN
inlawrev-3479	2234	44	be	be	AUX
inlawrev-3479	2234	45	created	create	VERB
inlawrev-3479	2234	46	for	for	ADP
inlawrev-3479	2234	47	the	the	DET
inlawrev-3479	2234	48	746	746	NUM
inlawrev-3479	2234	49	.	.	PUNCT
inlawrev-3479	2235	1	see	see	VERB
inlawrev-3479	2235	2	i	i	PRON
inlawrev-3479	2235	3	d.	d.	PROPN
inlawrev-3479	2235	4	at	at	ADP
inlawrev-3479	2235	5	780	780	NUM
inlawrev-3479	2235	6	.	.	PUNCT
inlawrev-3479	2236	1	747	747	NUM
inlawrev-3479	2236	2	.	.	PUNCT
inlawrev-3479	2237	1	see	see	VERB
inlawrev-3479	2237	2	i	i	PRON
inlawrev-3479	2237	3	d.	d.	PROPN
inlawrev-3479	2237	4	748	748	NUM
inlawrev-3479	2237	5	.	.	PUNCT
inlawrev-3479	2238	1	see	see	VERB
inlawrev-3479	2238	2	i	i	PRON
inlawrev-3479	2238	3	d.	d.	PROPN
inlawrev-3479	2238	4	at	at	ADP
inlawrev-3479	2238	5	783	783	NUM
inlawrev-3479	2238	6	.	.	PUNCT
inlawrev-3479	2239	1	749	749	NUM
inlawrev-3479	2239	2	.	.	PUNCT
inlawrev-3479	2240	1	i	i	PRON
inlawrev-3479	2240	2	d.	d.	PROPN
inlawrev-3479	2240	3	at	at	ADP
inlawrev-3479	2240	4	780	780	NUM
inlawrev-3479	2240	5	.	.	PUNCT
inlawrev-3479	2241	1	see	see	VERB
inlawrev-3479	2241	2	afro	afro	PROPN
inlawrev-3479	2241	3	act	act	PROPN
inlawrev-3479	2241	4	ofmar	ofmar	PROPN
inlawrev-3479	2241	5	.	.	PUNCT
inlawrev-3479	2242	1	16	16	NUM
inlawrev-3479	2242	2	,	,	PUNCT
inlawrev-3479	2242	3	1990	1990	NUM
inlawrev-3479	2242	4	,	,	PUNCT
inlawrev-3479	2242	5	pub	pub	NOUN
inlawrev-3479	2242	6	.	.	PUNCT
inlawrev-3479	2243	1	l.	l.	PROPN
inlawrev-3479	2243	2	no	no	INTJ
inlawrev-3479	2243	3	.	.	PROPN
inlawrev-3479	2244	1	32	32	NUM
inlawrev-3479	2244	2	,	,	PUNCT
inlawrev-3479	2244	3	§	§	PROPN
inlawrev-3479	2244	4	13	13	NUM
inlawrev-3479	2244	5	-	-	SYM
inlawrev-3479	2244	6	15	15	NUM
inlawrev-3479	2244	7	,	,	PUNCT
inlawrev-3479	2244	8	1990	1990	NUM
inlawrev-3479	2244	9	ind	ind	NOUN
inlawrev-3479	2244	10	.	.	PUNCT
inlawrev-3479	2245	1	acts	act	VERB
inlawrev-3479	2245	2	1122	1122	NUM
inlawrev-3479	2245	3	,	,	PUNCT
inlawrev-3479	2245	4	1129	1129	NUM
inlawrev-3479	2245	5	-	-	SYM
inlawrev-3479	2245	6	33	33	NUM
inlawrev-3479	2245	7	.	.	PUNCT
inlawrev-3479	2246	1	750	750	NUM
inlawrev-3479	2246	2	.	.	PUNCT
inlawrev-3479	2247	1	see	see	VERB
inlawrev-3479	2247	2	muncie	muncie	PROPN
inlawrev-3479	2247	3	novelty	novelty	PROPN
inlawrev-3479	2247	4	co.	co.	PROPN
inlawrev-3479	2247	5	,	,	PUNCT
inlawrev-3479	2247	6	720	720	NUM
inlawrev-3479	2247	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2247	8	at	at	ADP
inlawrev-3479	2247	9	780	780	NUM
inlawrev-3479	2247	10	;	;	PUNCT
inlawrev-3479	2247	11	see	see	AUX
inlawrev-3479	2247	12	also	also	ADV
inlawrev-3479	2247	13	act	act	VERB
inlawrev-3479	2247	14	offeb	offeb	ADJ
inlawrev-3479	2247	15	.	.	PUNCT
inlawrev-3479	2248	1	26	26	NUM
inlawrev-3479	2248	2	,	,	PUNCT
inlawrev-3479	2248	3	1	1	NUM
inlawrev-3479	2248	4	992	992	NUM
inlawrev-3479	2248	5	,	,	PUNCT
inlawrev-3479	2248	6	pub	pub	NOUN
inlawrev-3479	2248	7	.	.	PUNCT
inlawrev-3479	2249	1	l.	l.	PROPN
inlawrev-3479	2249	2	no	no	INTJ
inlawrev-3479	2249	3	.	.	PROPN
inlawrev-3479	2249	4	24	24	NUM
inlawrev-3479	2249	5	,	,	PUNCT
inlawrev-3479	2249	6	§	§	PROPN
inlawrev-3479	2249	7	§	§	PROPN
inlawrev-3479	2249	8	45	45	NUM
inlawrev-3479	2249	9	-	-	SYM
inlawrev-3479	2249	10	58	58	NUM
inlawrev-3479	2249	11	,	,	PUNCT
inlawrev-3479	2249	12	1992	1992	NUM
inlawrev-3479	2249	13	ind	ind	NOUN
inlawrev-3479	2249	14	.	.	PUNCT
inlawrev-3479	2250	1	acts	act	VERB
inlawrev-3479	2250	2	1960	1960	NUM
inlawrev-3479	2250	3	,	,	PUNCT
inlawrev-3479	2250	4	1	1	NUM
inlawrev-3479	2250	5	992	992	NUM
inlawrev-3479	2250	6	-	-	SYM
inlawrev-3479	2250	7	201	201	NUM
inlawrev-3479	2250	8	7	7	NUM
inlawrev-3479	2250	9	;	;	PUNCT
inlawrev-3479	2251	1	ind	ind	NOUN
inlawrev-3479	2251	2	.	.	PUNCT
inlawrev-3479	2251	3	code	code	PROPN
inlawrev-3479	2251	4	§	§	PROPN
inlawrev-3479	2251	5	4	4	NUM
inlawrev-3479	2251	6	-	-	SYM
inlawrev-3479	2251	7	3215	3215	NUM
inlawrev-3479	2251	8	-	-	SYM
inlawrev-3479	2251	9	1	1	NUM
inlawrev-3479	2251	10	(	(	PUNCT
inlawrev-3479	2251	11	2000	2000	NUM
inlawrev-3479	2251	12	)	)	PUNCT
inlawrev-3479	2251	13	(	(	PUNCT
inlawrev-3479	2251	14	imposing	impose	VERB
inlawrev-3479	2251	15	an	an	DET
inlawrev-3479	2251	16	excise	excise	NOUN
inlawrev-3479	2251	17	tax	tax	NOUN
inlawrev-3479	2251	18	often	often	ADV
inlawrev-3479	2251	19	percent	percent	VERB
inlawrev-3479	2251	20	on	on	ADP
inlawrev-3479	2251	21	sales	sale	NOUN
inlawrev-3479	2251	22	of	of	ADP
inlawrev-3479	2251	23	pull	pull	NOUN
inlawrev-3479	2251	24	-	-	PUNCT
inlawrev-3479	2251	25	tabs	tab	NOUN
inlawrev-3479	2251	26	,	,	PUNCT
inlawrev-3479	2251	27	punchboards	punchboard	NOUN
inlawrev-3479	2251	28	and	and	CCONJ
inlawrev-3479	2251	29	tip	tip	NOUN
inlawrev-3479	2251	30	boards	board	NOUN
inlawrev-3479	2251	31	(	(	PUNCT
inlawrev-3479	2251	32	gambling	gambling	NOUN
inlawrev-3479	2251	33	devices	device	NOUN
inlawrev-3479	2251	34	)	)	PUNCT
inlawrev-3479	2251	35	)	)	PUNCT
inlawrev-3479	2251	36	.	.	PUNCT
inlawrev-3479	2252	1	75	75	NUM
inlawrev-3479	2252	2	1	1	NUM
inlawrev-3479	2252	3	.	.	PUNCT
inlawrev-3479	2253	1	see	see	VERB
inlawrev-3479	2253	2	muncie	muncie	PROPN
inlawrev-3479	2253	3	novelty	novelty	PROPN
inlawrev-3479	2253	4	co.	co.	PROPN
inlawrev-3479	2253	5	,	,	PUNCT
inlawrev-3479	2253	6	720	720	NUM
inlawrev-3479	2253	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2253	8	at	at	ADP
inlawrev-3479	2253	9	780	780	NUM
inlawrev-3479	2253	10	;	;	PUNCT
inlawrev-3479	2253	11	see	see	VERB
inlawrev-3479	2253	12	also	also	ADV
inlawrev-3479	2253	13	ind	ind	PROPN
inlawrev-3479	2253	14	.	.	PUNCT
inlawrev-3479	2254	1	code	code	PROPN
inlawrev-3479	2254	2	§	§	PROPN
inlawrev-3479	2254	3	4	4	NUM
inlawrev-3479	2254	4	-	-	SYM
inlawrev-3479	2254	5	32	32	NUM
inlawrev-3479	2254	6	-	-	PUNCT
inlawrev-3479	2254	7	6	6	NUM
inlawrev-3479	2254	8	-	-	SYM
inlawrev-3479	2254	9	20	20	NUM
inlawrev-3479	2254	10	(	(	PUNCT
inlawrev-3479	2254	11	2000	2000	NUM
inlawrev-3479	2254	12	)	)	PUNCT
inlawrev-3479	2255	1	(	(	PUNCT
inlawrev-3479	2255	2	defining	define	VERB
inlawrev-3479	2255	3	a	a	DET
inlawrev-3479	2255	4	qualified	qualified	ADJ
inlawrev-3479	2255	5	organization	organization	NOUN
inlawrev-3479	2255	6	)	)	PUNCT
inlawrev-3479	2255	7	.	.	PUNCT
inlawrev-3479	2256	1	752	752	NUM
inlawrev-3479	2256	2	.	.	PUNCT
inlawrev-3479	2257	1	see	see	VERB
inlawrev-3479	2257	2	muncie	muncie	PROPN
inlawrev-3479	2257	3	novelty	novelty	PROPN
inlawrev-3479	2257	4	co.	co.	PROPN
inlawrev-3479	2257	5	,	,	PUNCT
inlawrev-3479	2257	6	720	720	NUM
inlawrev-3479	2257	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2257	8	at	at	ADP
inlawrev-3479	2257	9	780	780	NUM
inlawrev-3479	2257	10	;	;	PUNCT
inlawrev-3479	2257	11	see	see	VERB
inlawrev-3479	2257	12	also	also	ADV
inlawrev-3479	2257	13	ind	ind	ADJ
inlawrev-3479	2257	14	.	.	PUNCT
inlawrev-3479	2258	1	admin	admin	PROPN
inlawrev-3479	2258	2	.	.	PUNCT
inlawrev-3479	2259	1	code	code	PROPN
inlawrev-3479	2259	2	,	,	PUNCT
inlawrev-3479	2259	3	tit	tit	NOUN
inlawrev-3479	2259	4	.	.	PROPN
inlawrev-3479	2259	5	45	45	NUM
inlawrev-3479	2259	6	,	,	PUNCT
inlawrev-3479	2259	7	r.	r.	NOUN
inlawrev-3479	2259	8	1	1	NUM
inlawrev-3479	2259	9	8	8	NUM
inlawrev-3479	2259	10	-	-	SYM
inlawrev-3479	2259	11	21	21	NUM
inlawrev-3479	2259	12	(	(	PUNCT
inlawrev-3479	2259	13	2001	2001	NUM
inlawrev-3479	2259	14	)	)	PUNCT
inlawrev-3479	2259	15	(	(	PUNCT
inlawrev-3479	2259	16	explaining	explain	VERB
inlawrev-3479	2259	17	the	the	DET
inlawrev-3479	2259	18	application	application	NOUN
inlawrev-3479	2259	19	process	process	NOUN
inlawrev-3479	2259	20	for	for	ADP
inlawrev-3479	2259	21	a	a	DET
inlawrev-3479	2259	22	qualified	qualified	ADJ
inlawrev-3479	2259	23	organization	organization	NOUN
inlawrev-3479	2259	24	)	)	PUNCT
inlawrev-3479	2259	25	.	.	PUNCT
inlawrev-3479	2260	1	753	753	X
inlawrev-3479	2260	2	.	.	PUNCT
inlawrev-3479	2261	1	see	see	VERB
inlawrev-3479	2261	2	muncie	muncie	PROPN
inlawrev-3479	2261	3	novelty	novelty	PROPN
inlawrev-3479	2261	4	co.	co.	PROPN
inlawrev-3479	2261	5	,	,	PUNCT
inlawrev-3479	2261	6	720	720	NUM
inlawrev-3479	2261	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2261	8	at	at	ADP
inlawrev-3479	2261	9	780	780	NUM
inlawrev-3479	2261	10	;	;	PUNCT
inlawrev-3479	2261	11	see	see	VERB
inlawrev-3479	2261	12	also	also	ADV
inlawrev-3479	2261	13	ind	ind	ADJ
inlawrev-3479	2261	14	.	.	PUNCT
inlawrev-3479	2262	1	admin	admin	PROPN
inlawrev-3479	2262	2	.	.	PUNCT
inlawrev-3479	2263	1	code	code	PROPN
inlawrev-3479	2263	2	,	,	PUNCT
inlawrev-3479	2263	3	tit	tit	NOUN
inlawrev-3479	2263	4	.	.	PROPN
inlawrev-3479	2263	5	45	45	NUM
inlawrev-3479	2263	6	,	,	PUNCT
inlawrev-3479	2263	7	r.	r.	NOUN
inlawrev-3479	2263	8	1	1	NUM
inlawrev-3479	2263	9	8	8	NUM
inlawrev-3479	2263	10	-	-	SYM
inlawrev-3479	2263	11	32	32	NUM
inlawrev-3479	2263	12	(	(	PUNCT
inlawrev-3479	2263	13	2001	2001	NUM
inlawrev-3479	2263	14	)	)	PUNCT
inlawrev-3479	2263	15	(	(	PUNCT
inlawrev-3479	2263	16	defining	define	VERB
inlawrev-3479	2263	17	an	an	DET
inlawrev-3479	2263	18	allowable	allowable	ADJ
inlawrev-3479	2263	19	event	event	NOUN
inlawrev-3479	2263	20	)	)	PUNCT
inlawrev-3479	2263	21	.	.	PUNCT
inlawrev-3479	2264	1	754	754	NUM
inlawrev-3479	2264	2	.	.	PUNCT
inlawrev-3479	2265	1	see	see	VERB
inlawrev-3479	2265	2	muncie	muncie	PROPN
inlawrev-3479	2265	3	novelty	novelty	PROPN
inlawrev-3479	2265	4	co.	co.	PROPN
inlawrev-3479	2265	5	,	,	PUNCT
inlawrev-3479	2265	6	720	720	NUM
inlawrev-3479	2265	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2265	8	at	at	ADP
inlawrev-3479	2265	9	780	780	NUM
inlawrev-3479	2265	10	;	;	PUNCT
inlawrev-3479	2265	11	see	see	VERB
inlawrev-3479	2265	12	also	also	ADV
inlawrev-3479	2265	13	ind	ind	ADJ
inlawrev-3479	2265	14	.	.	PUNCT
inlawrev-3479	2266	1	admin	admin	PROPN
inlawrev-3479	2266	2	.	.	PUNCT
inlawrev-3479	2267	1	code	code	PROPN
inlawrev-3479	2267	2	,	,	PUNCT
inlawrev-3479	2267	3	tit	tit	NOUN
inlawrev-3479	2267	4	.	.	PROPN
inlawrev-3479	2267	5	45	45	NUM
inlawrev-3479	2267	6	,	,	PUNCT
inlawrev-3479	2267	7	r.	r.	NOUN
inlawrev-3479	2267	8	1	1	NUM
inlawrev-3479	2267	9	8	8	NUM
inlawrev-3479	2267	10	-	-	SYM
inlawrev-3479	2267	11	52	52	NUM
inlawrev-3479	2267	12	(	(	PUNCT
inlawrev-3479	2267	13	2001	2001	NUM
inlawrev-3479	2267	14	)	)	PUNCT
inlawrev-3479	2268	1	(	(	PUNCT
inlawrev-3479	2268	2	explaining	explain	VERB
inlawrev-3479	2268	3	requirements	requirement	NOUN
inlawrev-3479	2268	4	for	for	ADP
inlawrev-3479	2268	5	imposing	impose	VERB
inlawrev-3479	2268	6	excise	excise	NOUN
inlawrev-3479	2268	7	tax	tax	NOUN
inlawrev-3479	2268	8	)	)	PUNCT
inlawrev-3479	2268	9	.	.	PUNCT
inlawrev-3479	2269	1	755	755	NUM
inlawrev-3479	2269	2	.	.	X
inlawrev-3479	2270	1	see	see	VERB
inlawrev-3479	2270	2	muncie	muncie	PROPN
inlawrev-3479	2270	3	novelty	novelty	PROPN
inlawrev-3479	2270	4	co.	co.	PROPN
inlawrev-3479	2270	5	,	,	PUNCT
inlawrev-3479	2270	6	720	720	NUM
inlawrev-3479	2270	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2270	8	at	at	ADP
inlawrev-3479	2270	9	780	780	NUM
inlawrev-3479	2270	10	.	.	PUNCT
inlawrev-3479	2271	1	756	756	NUM
inlawrev-3479	2271	2	.	.	PUNCT
inlawrev-3479	2272	1	see	see	VERB
inlawrev-3479	2272	2	i	i	PRON
inlawrev-3479	2272	3	d.	d.	PROPN
inlawrev-3479	2272	4	757	757	PROPN
inlawrev-3479	2272	5	.	.	PUNCT
inlawrev-3479	2273	1	see	see	VERB
inlawrev-3479	2273	2	i	i	PRON
inlawrev-3479	2273	3	d.	d.	PROPN
inlawrev-3479	2273	4	2001	2001	NUM
inlawrev-3479	2273	5	]	]	PUNCT
inlawrev-3479	2274	1	taxation	taxation	NOUN
inlawrev-3479	2274	2	1069	1069	NUM
inlawrev-3479	2274	3	transactions	transaction	NOUN
inlawrev-3479	2274	4	.	.	PUNCT
inlawrev-3479	2275	1	738	738	NUM
inlawrev-3479	2275	2	the	the	DET
inlawrev-3479	2275	3	tax	tax	NOUN
inlawrev-3479	2275	4	court	court	NOUN
inlawrev-3479	2275	5	found	find	VERB
inlawrev-3479	2275	6	that	that	SCONJ
inlawrev-3479	2275	7	in	in	ADP
inlawrev-3479	2275	8	such	such	ADJ
inlawrev-3479	2275	9	situations	situation	NOUN
inlawrev-3479	2275	10	,	,	PUNCT
inlawrev-3479	2275	11	the	the	DET
inlawrev-3479	2275	12	taxpayer	taxpayer	NOUN
inlawrev-3479	2275	13	charged	charge	VERB
inlawrev-3479	2275	14	the	the	DET
inlawrev-3479	2275	15	customers	customer	NOUN
inlawrev-3479	2275	16	sales	sale	NOUN
inlawrev-3479	2275	17	tax	tax	NOUN
inlawrev-3479	2275	18	instead	instead	ADV
inlawrev-3479	2275	19	ofgcet.759	ofgcet.759	VERB
inlawrev-3479	2275	20	in	in	ADP
inlawrev-3479	2275	21	order	order	NOUN
inlawrev-3479	2275	22	to	to	PART
inlawrev-3479	2275	23	determine	determine	VERB
inlawrev-3479	2275	24	what	what	DET
inlawrev-3479	2275	25	amount	amount	NOUN
inlawrev-3479	2275	26	oftax	oftax	ADJ
inlawrev-3479	2275	27	to	to	PART
inlawrev-3479	2275	28	charge	charge	VERB
inlawrev-3479	2275	29	,	,	PUNCT
inlawrev-3479	2275	30	it	it	PRON
inlawrev-3479	2275	31	is	be	AUX
inlawrev-3479	2275	32	necessary	necessary	ADJ
inlawrev-3479	2275	33	to	to	PART
inlawrev-3479	2275	34	know	know	VERB
inlawrev-3479	2275	35	who	who	PRON
inlawrev-3479	2275	36	the	the	DET
inlawrev-3479	2275	37	taxpayer	taxpayer	NOUN
inlawrev-3479	2275	38	's	's	PART
inlawrev-3479	2275	39	indiana	indiana	PROPN
inlawrev-3479	2275	40	customers	customer	NOUN
inlawrev-3479	2275	41	are	be	AUX
inlawrev-3479	2275	42	because	because	SCONJ
inlawrev-3479	2275	43	otherwise	otherwise	ADV
inlawrev-3479	2275	44	,	,	PUNCT
inlawrev-3479	2275	45	neither	neither	CCONJ
inlawrev-3479	2275	46	the	the	DET
inlawrev-3479	2275	47	taxpayer	taxpayer	NOUN
inlawrev-3479	2275	48	or	or	CCONJ
inlawrev-3479	2275	49	idsr	idsr	NOUN
inlawrev-3479	2275	50	could	could	AUX
inlawrev-3479	2275	51	conduct	conduct	VERB
inlawrev-3479	2275	52	an	an	DET
inlawrev-3479	2275	53	audit	audit	NOUN
inlawrev-3479	2275	54	to	to	PART
inlawrev-3479	2275	55	determine	determine	VERB
inlawrev-3479	2275	56	the	the	DET
inlawrev-3479	2275	57	correct	correct	ADJ
inlawrev-3479	2275	58	amount	amount	NOUN
inlawrev-3479	2275	59	of	of	ADP
inlawrev-3479	2275	60	tax.760	tax.760	NOUN
inlawrev-3479	2275	61	the	the	DET
inlawrev-3479	2275	62	tax	tax	NOUN
inlawrev-3479	2275	63	court	court	NOUN
inlawrev-3479	2275	64	found	find	VERB
inlawrev-3479	2275	65	that	that	SCONJ
inlawrev-3479	2275	66	in	in	ADP
inlawrev-3479	2275	67	the	the	DET
inlawrev-3479	2275	68	absence	absence	NOUN
inlawrev-3479	2275	69	of	of	ADP
inlawrev-3479	2275	70	this	this	DET
inlawrev-3479	2275	71	information	information	NOUN
inlawrev-3479	2275	72	,	,	PUNCT
inlawrev-3479	2275	73	the	the	DET
inlawrev-3479	2275	74	idsr	idsr	NOUN
inlawrev-3479	2275	75	presumes	presume	VERB
inlawrev-3479	2275	76	that	that	SCONJ
inlawrev-3479	2275	77	the	the	DET
inlawrev-3479	2275	78	taxpayer	taxpayer	NOUN
inlawrev-3479	2275	79	's	's	PART
inlawrev-3479	2275	80	cash	cash	NOUN
inlawrev-3479	2275	81	sales	sale	NOUN
inlawrev-3479	2275	82	are	be	AUX
inlawrev-3479	2275	83	to	to	ADP
inlawrev-3479	2275	84	qualified	qualified	ADJ
inlawrev-3479	2275	85	customers	customer	NOUN
inlawrev-3479	2275	86	.	.	PUNCT
inlawrev-3479	2276	1	761	761	NUM
inlawrev-3479	2276	2	next	next	ADV
inlawrev-3479	2276	3	,	,	PUNCT
inlawrev-3479	2276	4	the	the	DET
inlawrev-3479	2276	5	tax	tax	NOUN
inlawrev-3479	2276	6	court	court	NOUN
inlawrev-3479	2276	7	considered	consider	VERB
inlawrev-3479	2276	8	whether	whether	SCONJ
inlawrev-3479	2276	9	it	it	PRON
inlawrev-3479	2276	10	was	be	AUX
inlawrev-3479	2276	11	reasonable	reasonable	ADJ
inlawrev-3479	2276	12	to	to	PART
inlawrev-3479	2276	13	assess	assess	VERB
inlawrev-3479	2276	14	the	the	DET
inlawrev-3479	2276	15	ten	ten	NUM
inlawrev-3479	2276	16	percent	percent	NOUN
inlawrev-3479	2276	17	gcet	gcet	NOUN
inlawrev-3479	2276	18	when	when	SCONJ
inlawrev-3479	2276	19	the	the	DET
inlawrev-3479	2276	20	taxpayer	taxpayer	NOUN
inlawrev-3479	2276	21	did	do	AUX
inlawrev-3479	2276	22	not	not	PART
inlawrev-3479	2276	23	provide	provide	VERB
inlawrev-3479	2276	24	any	any	DET
inlawrev-3479	2276	25	information	information	NOUN
inlawrev-3479	2276	26	identifying	identify	VERB
inlawrev-3479	2276	27	its	its	PRON
inlawrev-3479	2276	28	cash	cash	NOUN
inlawrev-3479	2276	29	-	-	PUNCT
inlawrev-3479	2276	30	paying	pay	VERB
inlawrev-3479	2276	31	customers	customer	NOUN
inlawrev-3479	2276	32	as	as	SCONJ
inlawrev-3479	2276	33	required	require	VERB
inlawrev-3479	2276	34	by	by	ADP
inlawrev-3479	2276	35	the	the	DET
inlawrev-3479	2276	36	regulations	regulation	NOUN
inlawrev-3479	2276	37	.	.	PUNCT
inlawrev-3479	2277	1	762	762	NUM
inlawrev-3479	2277	2	the	the	DET
inlawrev-3479	2277	3	tax	tax	NOUN
inlawrev-3479	2277	4	court	court	NOUN
inlawrev-3479	2277	5	rejected	reject	VERB
inlawrev-3479	2277	6	the	the	DET
inlawrev-3479	2277	7	taxpayer	taxpayer	NOUN
inlawrev-3479	2277	8	's	's	PART
inlawrev-3479	2277	9	assertion	assertion	NOUN
inlawrev-3479	2277	10	that	that	SCONJ
inlawrev-3479	2277	11	it	it	PRON
inlawrev-3479	2277	12	identified	identify	VERB
inlawrev-3479	2277	13	cash	cash	NOUN
inlawrev-3479	2277	14	paying	pay	VERB
inlawrev-3479	2277	15	customers	customer	NOUN
inlawrev-3479	2277	16	from	from	ADP
inlawrev-3479	2277	17	past	past	ADJ
inlawrev-3479	2277	18	sales	sale	NOUN
inlawrev-3479	2277	19	and	and	CCONJ
inlawrev-3479	2277	20	that	that	SCONJ
inlawrev-3479	2277	21	it	it	PRON
inlawrev-3479	2277	22	honored	honor	VERB
inlawrev-3479	2277	23	customer	customer	NOUN
inlawrev-3479	2277	24	requests	request	NOUN
inlawrev-3479	2277	25	to	to	PART
inlawrev-3479	2277	26	remain	remain	VERB
inlawrev-3479	2277	27	anonymous	anonymous	ADJ
inlawrev-3479	2277	28	.	.	PUNCT
inlawrev-3479	2278	1	763	763	NUM
inlawrev-3479	2278	2	the	the	DET
inlawrev-3479	2278	3	tax	tax	NOUN
inlawrev-3479	2278	4	court	court	NOUN
inlawrev-3479	2278	5	also	also	ADV
inlawrev-3479	2278	6	rejected	reject	VERB
inlawrev-3479	2278	7	the	the	DET
inlawrev-3479	2278	8	taxpayer	taxpayer	NOUN
inlawrev-3479	2278	9	's	's	PART
inlawrev-3479	2278	10	contention	contention	NOUN
inlawrev-3479	2278	11	that	that	SCONJ
inlawrev-3479	2278	12	it	it	PRON
inlawrev-3479	2278	13	had	have	AUX
inlawrev-3479	2278	14	no	no	DET
inlawrev-3479	2278	15	tools	tool	NOUN
inlawrev-3479	2278	16	available	available	ADJ
inlawrev-3479	2278	17	to	to	PART
inlawrev-3479	2278	18	determine	determine	VERB
inlawrev-3479	2278	19	the	the	DET
inlawrev-3479	2278	20	status	status	NOUN
inlawrev-3479	2278	21	ofits	ofit	NOUN
inlawrev-3479	2278	22	indiana	indiana	PROPN
inlawrev-3479	2278	23	customers	customer	NOUN
inlawrev-3479	2278	24	.	.	PUNCT
inlawrev-3479	2279	1	764	764	NUM
inlawrev-3479	2279	2	consequently	consequently	ADV
inlawrev-3479	2279	3	,	,	PUNCT
inlawrev-3479	2279	4	the	the	DET
inlawrev-3479	2279	5	tax	tax	NOUN
inlawrev-3479	2279	6	court	court	NOUN
inlawrev-3479	2279	7	concluded	conclude	VERB
inlawrev-3479	2279	8	that	that	SCONJ
inlawrev-3479	2279	9	the	the	DET
inlawrev-3479	2279	10	taxpayer	taxpayer	NOUN
inlawrev-3479	2279	11	knew	know	VERB
inlawrev-3479	2279	12	the	the	DET
inlawrev-3479	2279	13	identity	identity	NOUN
inlawrev-3479	2279	14	of	of	ADP
inlawrev-3479	2279	15	its	its	PRON
inlawrev-3479	2279	16	"	"	PUNCT
inlawrev-3479	2279	17	unidentified	unidentified	ADJ
inlawrev-3479	2279	18	customers	customer	NOUN
inlawrev-3479	2279	19	,	,	PUNCT
inlawrev-3479	2279	20	"	"	PUNCT
inlawrev-3479	2279	21	and	and	CCONJ
inlawrev-3479	2279	22	that	that	SCONJ
inlawrev-3479	2279	23	the	the	DET
inlawrev-3479	2279	24	taxpayer	taxpayer	NOUN
inlawrev-3479	2279	25	had	have	VERB
inlawrev-3479	2279	26	the	the	DET
inlawrev-3479	2279	27	opportunity	opportunity	NOUN
inlawrev-3479	2279	28	and	and	CCONJ
inlawrev-3479	2279	29	the	the	DET
inlawrev-3479	2279	30	ability	ability	NOUN
inlawrev-3479	2279	31	to	to	PART
inlawrev-3479	2279	32	easily	easily	ADV
inlawrev-3479	2279	33	ascertain	ascertain	VERB
inlawrev-3479	2279	34	whether	whether	SCONJ
inlawrev-3479	2279	35	such	such	ADJ
inlawrev-3479	2279	36	customers	customer	NOUN
inlawrev-3479	2279	37	were	be	AUX
inlawrev-3479	2279	38	qualified	qualified	ADJ
inlawrev-3479	2279	39	.	.	PUNCT
inlawrev-3479	2280	1	765	765	NUM
inlawrev-3479	2280	2	as	as	ADP
inlawrev-3479	2280	3	a	a	DET
inlawrev-3479	2280	4	result	result	NOUN
inlawrev-3479	2280	5	,	,	PUNCT
inlawrev-3479	2280	6	the	the	DET
inlawrev-3479	2280	7	tax	tax	NOUN
inlawrev-3479	2280	8	court	court	NOUN
inlawrev-3479	2280	9	concluded	conclude	VERB
inlawrev-3479	2280	10	that	that	SCONJ
inlawrev-3479	2280	11	it	it	PRON
inlawrev-3479	2280	12	was	be	AUX
inlawrev-3479	2280	13	reasonable	reasonable	ADJ
inlawrev-3479	2280	14	for	for	SCONJ
inlawrev-3479	2280	15	the	the	DET
inlawrev-3479	2280	16	idsr	idsr	NOUN
inlawrev-3479	2280	17	to	to	PART
inlawrev-3479	2280	18	presume	presume	VERB
inlawrev-3479	2280	19	that	that	SCONJ
inlawrev-3479	2280	20	all	all	PRON
inlawrev-3479	2280	21	of	of	ADP
inlawrev-3479	2280	22	the	the	DET
inlawrev-3479	2280	23	unidentified	unidentified	ADJ
inlawrev-3479	2280	24	customers	customer	NOUN
inlawrev-3479	2280	25	were	be	AUX
inlawrev-3479	2280	26	qualified	qualified	ADJ
inlawrev-3479	2280	27	and	and	CCONJ
inlawrev-3479	2280	28	owed	owe	VERB
inlawrev-3479	2280	29	the	the	DET
inlawrev-3479	2280	30	ten	ten	NUM
inlawrev-3479	2280	31	percent	percent	NOUN
inlawrev-3479	2280	32	gcet	gcet	NOUN
inlawrev-3479	2280	33	,	,	PUNCT
inlawrev-3479	2280	34	thereby	thereby	ADV
inlawrev-3479	2280	35	making	make	VERB
inlawrev-3479	2280	36	the	the	DET
inlawrev-3479	2280	37	taxpayer	taxpayer	NOUN
inlawrev-3479	2280	38	liable	liable	ADJ
inlawrev-3479	2280	39	for	for	ADP
inlawrev-3479	2280	40	the	the	DET
inlawrev-3479	2280	41	gcet	gcet	NOUN
inlawrev-3479	2280	42	on	on	ADP
inlawrev-3479	2280	43	all	all	DET
inlawrev-3479	2280	44	sales	sale	NOUN
inlawrev-3479	2280	45	to	to	ADP
inlawrev-3479	2280	46	its	its	PRON
inlawrev-3479	2280	47	unidentified	unidentified	ADJ
inlawrev-3479	2280	48	customers	customer	NOUN
inlawrev-3479	2280	49	.	.	PUNCT
inlawrev-3479	2281	1	766	766	NUM
inlawrev-3479	2281	2	next	next	ADV
inlawrev-3479	2281	3	,	,	PUNCT
inlawrev-3479	2281	4	the	the	DET
inlawrev-3479	2281	5	tax	tax	NOUN
inlawrev-3479	2281	6	court	court	NOUN
inlawrev-3479	2281	7	addressed	address	VERB
inlawrev-3479	2281	8	the	the	DET
inlawrev-3479	2281	9	assessment	assessment	NOUN
inlawrev-3479	2281	10	of	of	ADP
inlawrev-3479	2281	11	a	a	DET
inlawrev-3479	2281	12	civil	civil	ADJ
inlawrev-3479	2281	13	penalty	penalty	NOUN
inlawrev-3479	2281	14	against	against	ADP
inlawrev-3479	2281	15	the	the	DET
inlawrev-3479	2281	16	taxpayer	taxpayer	NOUN
inlawrev-3479	2281	17	for	for	ADP
inlawrev-3479	2281	18	failure	failure	NOUN
inlawrev-3479	2281	19	to	to	PART
inlawrev-3479	2281	20	comply	comply	VERB
inlawrev-3479	2281	21	with	with	ADP
inlawrev-3479	2281	22	the	the	DET
inlawrev-3479	2281	23	reporting	reporting	NOUN
inlawrev-3479	2281	24	requirements	requirement	NOUN
inlawrev-3479	2281	25	discussed	discuss	VERB
inlawrev-3479	2281	26	above	above	ADV
inlawrev-3479	2281	27	.	.	PUNCT
inlawrev-3479	2282	1	767	767	NUM
inlawrev-3479	2282	2	sections	section	NOUN
inlawrev-3479	2282	3	4	4	NUM
inlawrev-3479	2282	4	-	-	SYM
inlawrev-3479	2282	5	32	32	NUM
inlawrev-3479	2282	6	-	-	PUNCT
inlawrev-3479	2282	7	12	12	NUM
inlawrev-3479	2282	8	-	-	SYM
inlawrev-3479	2282	9	2	2	NUM
inlawrev-3479	2282	10	and	and	CCONJ
inlawrev-3479	2282	11	-3	-3	PUNCT
inlawrev-3479	2282	12	ofthe	ofthe	PROPN
inlawrev-3479	2282	13	indiana	indiana	PROPN
inlawrev-3479	2282	14	code	code	PROPN
inlawrev-3479	2282	15	authorize	authorize	VERB
inlawrev-3479	2282	16	the	the	DET
inlawrev-3479	2282	17	idsr	idsr	NOUN
inlawrev-3479	2282	18	to	to	PART
inlawrev-3479	2282	19	impose	impose	VERB
inlawrev-3479	2282	20	civil	civil	ADJ
inlawrev-3479	2282	21	penalties	penalty	NOUN
inlawrev-3479	2282	22	upon	upon	SCONJ
inlawrev-3479	2282	23	either	either	CCONJ
inlawrev-3479	2282	24	a	a	DET
inlawrev-3479	2282	25	qualified	qualified	ADJ
inlawrev-3479	2282	26	organization	organization	NOUN
inlawrev-3479	2282	27	or	or	CCONJ
inlawrev-3479	2282	28	an	an	DET
inlawrev-3479	2282	29	individual	individual	NOUN
inlawrev-3479	2282	30	.	.	PUNCT
inlawrev-3479	2283	1	768	768	NUM
inlawrev-3479	2283	2	the	the	DET
inlawrev-3479	2283	3	idsr	idsr	NOUN
inlawrev-3479	2283	4	fined	fine	VERB
inlawrev-3479	2283	5	the	the	DET
inlawrev-3479	2283	6	taxpayer	taxpayer	NOUN
inlawrev-3479	2283	7	less	less	ADJ
inlawrev-3479	2283	8	than	than	ADP
inlawrev-3479	2283	9	the	the	DET
inlawrev-3479	2283	10	maximum	maximum	ADJ
inlawrev-3479	2283	11	amount.769	amount.769	NOUN
inlawrev-3479	2283	12	the	the	DET
inlawrev-3479	2283	13	tax	tax	NOUN
inlawrev-3479	2283	14	court	court	NOUN
inlawrev-3479	2283	15	held	hold	VERB
inlawrev-3479	2283	16	that	that	SCONJ
inlawrev-3479	2283	17	while	while	SCONJ
inlawrev-3479	2283	18	it	it	PRON
inlawrev-3479	2283	19	did	do	AUX
inlawrev-3479	2283	20	not	not	PART
inlawrev-3479	2283	21	find	find	VERB
inlawrev-3479	2283	22	that	that	SCONJ
inlawrev-3479	2283	23	the	the	DET
inlawrev-3479	2283	24	taxpayer	taxpayer	NOUN
inlawrev-3479	2283	25	's	's	PART
inlawrev-3479	2283	26	violation	violation	NOUN
inlawrev-3479	2283	27	of	of	ADP
inlawrev-3479	2283	28	the	the	DET
inlawrev-3479	2283	29	reporting	reporting	NOUN
inlawrev-3479	2283	30	requirements	requirement	NOUN
inlawrev-3479	2283	31	found	find	VERB
inlawrev-3479	2283	32	in	in	ADP
inlawrev-3479	2283	33	section	section	NOUN
inlawrev-3479	2283	34	4	4	NUM
inlawrev-3479	2283	35	-	-	SYM
inlawrev-3479	2283	36	32	32	NUM
inlawrev-3479	2283	37	-	-	PUNCT
inlawrev-3479	2283	38	12	12	NUM
inlawrev-3479	2283	39	-	-	SYM
inlawrev-3479	2283	40	3	3	NUM
inlawrev-3479	2283	41	ofthe	ofthe	PROPN
inlawrev-3479	2283	42	indiana	indiana	PROPN
inlawrev-3479	2283	43	code	code	PROPN
inlawrev-3479	2283	44	constituted	constitute	VERB
inlawrev-3479	2283	45	a	a	DET
inlawrev-3479	2283	46	fraud	fraud	NOUN
inlawrev-3479	2283	47	on	on	ADP
inlawrev-3479	2283	48	the	the	DET
inlawrev-3479	2283	49	idsr	idsr	NOUN
inlawrev-3479	2283	50	,	,	PUNCT
inlawrev-3479	2283	51	the	the	DET
inlawrev-3479	2283	52	taxpayer	taxpayer	NOUN
inlawrev-3479	2283	53	's	's	PART
inlawrev-3479	2283	54	conduct	conduct	NOUN
inlawrev-3479	2283	55	undermined	undermine	VERB
inlawrev-3479	2283	56	the	the	DET
inlawrev-3479	2283	57	public	public	ADJ
inlawrev-3479	2283	58	confidence	confidence	NOUN
inlawrev-3479	2283	59	in	in	ADP
inlawrev-3479	2283	60	the	the	DET
inlawrev-3479	2283	61	758	758	NUM
inlawrev-3479	2283	62	.	.	PUNCT
inlawrev-3479	2284	1	see	see	VERB
inlawrev-3479	2284	2	i	i	PRON
inlawrev-3479	2284	3	d.	d.	PROPN
inlawrev-3479	2284	4	759	759	NUM
inlawrev-3479	2284	5	.	.	PUNCT
inlawrev-3479	2285	1	see	see	VERB
inlawrev-3479	2285	2	i	i	PROPN
inlawrev-3479	2285	3	d	d	PROPN
inlawrev-3479	2285	4	760	760	PROPN
inlawrev-3479	2285	5	.	.	PUNCT
inlawrev-3479	2286	1	see	see	VERB
inlawrev-3479	2286	2	i	i	PRON
inlawrev-3479	2286	3	d	d	PROPN
inlawrev-3479	2286	4	at	at	ADP
inlawrev-3479	2286	5	781	781	NUM
inlawrev-3479	2286	6	.	.	PUNCT
inlawrev-3479	2286	7	761	761	NUM
inlawrev-3479	2286	8	.	.	PUNCT
inlawrev-3479	2287	1	see	see	VERB
inlawrev-3479	2287	2	i	i	PRON
inlawrev-3479	2287	3	d.	d.	PROPN
inlawrev-3479	2287	4	762	762	NUM
inlawrev-3479	2287	5	.	.	PUNCT
inlawrev-3479	2288	1	see	see	VERB
inlawrev-3479	2288	2	i	i	PRON
inlawrev-3479	2288	3	d.	d.	PROPN
inlawrev-3479	2288	4	763	763	NUM
inlawrev-3479	2288	5	.	.	PUNCT
inlawrev-3479	2289	1	see	see	VERB
inlawrev-3479	2289	2	i	i	PRON
inlawrev-3479	2289	3	d.	d.	PROPN
inlawrev-3479	2289	4	at	at	ADP
inlawrev-3479	2289	5	781	781	NUM
inlawrev-3479	2289	6	-	-	SYM
inlawrev-3479	2289	7	82	82	NUM
inlawrev-3479	2289	8	.	.	PUNCT
inlawrev-3479	2290	1	764	764	NUM
inlawrev-3479	2290	2	.	.	PUNCT
inlawrev-3479	2291	1	see	see	VERB
inlawrev-3479	2291	2	i	i	PRON
inlawrev-3479	2291	3	d.	d.	PROPN
inlawrev-3479	2291	4	the	the	DET
inlawrev-3479	2291	5	tax	tax	NOUN
inlawrev-3479	2291	6	court	court	NOUN
inlawrev-3479	2291	7	noted	note	VERB
inlawrev-3479	2291	8	that	that	SCONJ
inlawrev-3479	2291	9	the	the	DET
inlawrev-3479	2291	10	idsr	idsr	NOUN
inlawrev-3479	2291	11	maintained	maintain	VERB
inlawrev-3479	2291	12	a	a	DET
inlawrev-3479	2291	13	list	list	NOUN
inlawrev-3479	2291	14	of	of	ADP
inlawrev-3479	2291	15	qualified	qualified	ADJ
inlawrev-3479	2291	16	indiana	indiana	PROPN
inlawrev-3479	2291	17	organizations	organization	NOUN
inlawrev-3479	2291	18	which	which	PRON
inlawrev-3479	2291	19	was	be	AUX
inlawrev-3479	2291	20	readily	readily	ADV
inlawrev-3479	2291	21	available	available	ADJ
inlawrev-3479	2291	22	to	to	ADP
inlawrev-3479	2291	23	the	the	DET
inlawrev-3479	2291	24	taxpayer	taxpayer	NOUN
inlawrev-3479	2291	25	.	.	PUNCT
inlawrev-3479	2292	1	the	the	DET
inlawrev-3479	2292	2	tax	tax	NOUN
inlawrev-3479	2292	3	court	court	NOUN
inlawrev-3479	2292	4	also	also	ADV
inlawrev-3479	2292	5	noted	note	VERB
inlawrev-3479	2292	6	that	that	SCONJ
inlawrev-3479	2292	7	the	the	DET
inlawrev-3479	2292	8	taxpayer	taxpayer	NOUN
inlawrev-3479	2292	9	could	could	AUX
inlawrev-3479	2292	10	also	also	ADV
inlawrev-3479	2292	11	have	have	AUX
inlawrev-3479	2292	12	communicated	communicate	VERB
inlawrev-3479	2292	13	directly	directly	ADV
inlawrev-3479	2292	14	with	with	ADP
inlawrev-3479	2292	15	the	the	DET
inlawrev-3479	2292	16	idsr	idsr	NOUN
inlawrev-3479	2292	17	concerning	concern	VERB
inlawrev-3479	2292	18	the	the	DET
inlawrev-3479	2292	19	status	status	NOUN
inlawrev-3479	2292	20	ofa	ofa	PROPN
inlawrev-3479	2292	21	particular	particular	ADJ
inlawrev-3479	2292	22	customer	customer	NOUN
inlawrev-3479	2292	23	.	.	PUNCT
inlawrev-3479	2293	1	see	see	VERB
inlawrev-3479	2293	2	i	i	PRON
inlawrev-3479	2293	3	d.	d.	PROPN
inlawrev-3479	2293	4	765	765	NUM
inlawrev-3479	2293	5	.	.	PUNCT
inlawrev-3479	2294	1	i	i	PRON
inlawrev-3479	2294	2	d.	d.	PROPN
inlawrev-3479	2294	3	at	at	ADP
inlawrev-3479	2294	4	782	782	NUM
inlawrev-3479	2294	5	.	.	PUNCT
inlawrev-3479	2295	1	766	766	X
inlawrev-3479	2295	2	.	.	PUNCT
inlawrev-3479	2296	1	see	see	VERB
inlawrev-3479	2296	2	i	i	PROPN
inlawrev-3479	2296	3	d.	d.	PROPN
inlawrev-3479	2296	4	;	;	PUNCT
inlawrev-3479	2296	5	see	see	VERB
inlawrev-3479	2296	6	also	also	ADV
inlawrev-3479	2296	7	ind	ind	ADJ
inlawrev-3479	2296	8	.	.	PUNCT
inlawrev-3479	2297	1	admin	admin	PROPN
inlawrev-3479	2297	2	.	.	PUNCT
inlawrev-3479	2298	1	code	code	PROPN
inlawrev-3479	2298	2	,	,	PUNCT
inlawrev-3479	2298	3	tit	tit	NOUN
inlawrev-3479	2298	4	.	.	PROPN
inlawrev-3479	2298	5	45	45	NUM
inlawrev-3479	2298	6	,	,	PUNCT
inlawrev-3479	2298	7	r.	r.	NOUN
inlawrev-3479	2298	8	1	1	NUM
inlawrev-3479	2298	9	8	8	NUM
inlawrev-3479	2298	10	-	-	SYM
inlawrev-3479	2298	11	4	4	NUM
inlawrev-3479	2298	12	-	-	SYM
inlawrev-3479	2298	13	2	2	NUM
inlawrev-3479	2298	14	(	(	PUNCT
inlawrev-3479	2298	15	2001	2001	NUM
inlawrev-3479	2298	16	)	)	PUNCT
inlawrev-3479	2299	1	(	(	PUNCT
inlawrev-3479	2299	2	mandating	mandate	VERB
inlawrev-3479	2299	3	that	that	SCONJ
inlawrev-3479	2299	4	licensed	licensed	ADJ
inlawrev-3479	2299	5	manufacturer	manufacturer	NOUN
inlawrev-3479	2299	6	must	must	AUX
inlawrev-3479	2299	7	keep	keep	VERB
inlawrev-3479	2299	8	detailed	detailed	ADJ
inlawrev-3479	2299	9	records	record	NOUN
inlawrev-3479	2299	10	)	)	PUNCT
inlawrev-3479	2299	11	.	.	PUNCT
inlawrev-3479	2300	1	767	767	X
inlawrev-3479	2300	2	.	.	PUNCT
inlawrev-3479	2301	1	see	see	VERB
inlawrev-3479	2301	2	muncie	muncie	PROPN
inlawrev-3479	2301	3	novelty	novelty	PROPN
inlawrev-3479	2301	4	co.	co.	PROPN
inlawrev-3479	2301	5	,	,	PUNCT
inlawrev-3479	2301	6	720	720	NUM
inlawrev-3479	2301	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2301	8	at	at	ADP
inlawrev-3479	2301	9	782	782	NUM
inlawrev-3479	2301	10	.	.	PUNCT
inlawrev-3479	2302	1	768	768	NUM
inlawrev-3479	2302	2	.	.	PUNCT
inlawrev-3479	2303	1	see	see	VERB
inlawrev-3479	2303	2	i	i	PROPN
inlawrev-3479	2303	3	d	d	PROPN
inlawrev-3479	2303	4	;	;	PUNCT
inlawrev-3479	2303	5	see	see	VERB
inlawrev-3479	2303	6	also	also	ADV
inlawrev-3479	2303	7	ind	ind	PROPN
inlawrev-3479	2303	8	.	.	PUNCT
inlawrev-3479	2304	1	code	code	PROPN
inlawrev-3479	2304	2	§	§	PROPN
inlawrev-3479	2304	3	§	§	PROPN
inlawrev-3479	2304	4	4	4	NUM
inlawrev-3479	2304	5	-	-	SYM
inlawrev-3479	2304	6	32	32	NUM
inlawrev-3479	2304	7	-	-	PUNCT
inlawrev-3479	2304	8	12	12	NUM
inlawrev-3479	2304	9	-	-	SYM
inlawrev-3479	2304	10	2	2	NUM
inlawrev-3479	2304	11	,	,	PUNCT
inlawrev-3479	2304	12	-3	-3	X
inlawrev-3479	2304	13	(	(	PUNCT
inlawrev-3479	2304	14	2000	2000	NUM
inlawrev-3479	2304	15	)	)	PUNCT
inlawrev-3479	2304	16	.	.	PUNCT
inlawrev-3479	2305	1	769	769	X
inlawrev-3479	2305	2	.	.	PUNCT
inlawrev-3479	2306	1	see	see	VERB
inlawrev-3479	2306	2	muncie	muncie	PROPN
inlawrev-3479	2306	3	novelty	novelty	PROPN
inlawrev-3479	2306	4	co.	co.	PROPN
inlawrev-3479	2306	5	,	,	PUNCT
inlawrev-3479	2306	6	720	720	NUM
inlawrev-3479	2306	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2306	8	at	at	ADP
inlawrev-3479	2306	9	782	782	NUM
inlawrev-3479	2306	10	.	.	PUNCT
inlawrev-3479	2307	1	1070	1070	NUM
inlawrev-3479	2307	2	indiana	indiana	PROPN
inlawrev-3479	2307	3	law	law	PROPN
inlawrev-3479	2307	4	review	review	NOUN
inlawrev-3479	2308	1	[	[	X
inlawrev-3479	2308	2	vol	vol	NOUN
inlawrev-3479	2308	3	.	.	PUNCT
inlawrev-3479	2309	1	34:1003	34:1003	NUM
inlawrev-3479	2309	2	idsr	idsr	NOUN
inlawrev-3479	2309	3	.	.	PUNCT
inlawrev-3479	2310	1	770	770	NUM
inlawrev-3479	2311	1	the	the	DET
inlawrev-3479	2311	2	tax	tax	NOUN
inlawrev-3479	2311	3	court	court	NOUN
inlawrev-3479	2311	4	concluded	conclude	VERB
inlawrev-3479	2311	5	that	that	SCONJ
inlawrev-3479	2311	6	the	the	DET
inlawrev-3479	2311	7	fine	fine	ADJ
inlawrev-3479	2311	8	imposed	impose	VERB
inlawrev-3479	2311	9	was	be	AUX
inlawrev-3479	2311	10	not	not	PART
inlawrev-3479	2311	11	excessive	excessive	ADJ
inlawrev-3479	2311	12	and	and	CCONJ
inlawrev-3479	2311	13	was	be	AUX
inlawrev-3479	2311	14	,	,	PUNCT
inlawrev-3479	2311	15	therefore	therefore	ADV
inlawrev-3479	2311	16	,	,	PUNCT
inlawrev-3479	2311	17	reasonable	reasonable	ADJ
inlawrev-3479	2311	18	.	.	PUNCT
inlawrev-3479	2312	1	771	771	NUM
inlawrev-3479	2312	2	/.	/.	PUNCT
inlawrev-3479	2313	1	indiana	indiana	PROPN
inlawrev-3479	2313	2	motor	motor	PROPN
inlawrev-3479	2313	3	vehicle	vehicle	NOUN
inlawrev-3479	2313	4	excise	excise	NOUN
inlawrev-3479	2313	5	tax	tax	NOUN
inlawrev-3479	2313	6	in	in	ADP
inlawrev-3479	2313	7	bruns	brun	NOUN
inlawrev-3479	2313	8	v.	v.	ADP
inlawrev-3479	2313	9	department	department	PROPN
inlawrev-3479	2313	10	of	of	ADP
inlawrev-3479	2313	11	state	state	NOUN
inlawrev-3479	2313	12	revnue	revnue	NOUN
inlawrev-3479	2313	13	™	™	ADJ
inlawrev-3479	2313	14	spouses	spouse	NOUN
inlawrev-3479	2313	15	challenged	challenge	VERB
inlawrev-3479	2313	16	the	the	DET
inlawrev-3479	2313	17	final	final	ADJ
inlawrev-3479	2313	18	determination	determination	NOUN
inlawrev-3479	2313	19	ofthe	ofthe	NOUN
inlawrev-3479	2313	20	idsr	idsr	NOUN
inlawrev-3479	2313	21	assessing	assess	VERB
inlawrev-3479	2313	22	the	the	DET
inlawrev-3479	2313	23	motor	motor	NOUN
inlawrev-3479	2313	24	vehicle	vehicle	NOUN
inlawrev-3479	2313	25	excise	excise	NOUN
inlawrev-3479	2313	26	tax	tax	NOUN
inlawrev-3479	2313	27	(	(	PUNCT
inlawrev-3479	2313	28	mvet).773	mvet).773	NOUN
inlawrev-3479	2313	29	in	in	ADP
inlawrev-3479	2313	30	this	this	DET
inlawrev-3479	2313	31	case	case	NOUN
inlawrev-3479	2313	32	,	,	PUNCT
inlawrev-3479	2313	33	the	the	DET
inlawrev-3479	2313	34	tax	tax	NOUN
inlawrev-3479	2313	35	court	court	NOUN
inlawrev-3479	2313	36	considered	consider	VERB
inlawrev-3479	2313	37	whether	whether	SCONJ
inlawrev-3479	2313	38	or	or	CCONJ
inlawrev-3479	2313	39	not	not	PART
inlawrev-3479	2313	40	dr	dr	PROPN
inlawrev-3479	2313	41	.	.	PROPN
inlawrev-3479	2313	42	and	and	CCONJ
inlawrev-3479	2313	43	mrs	mrs	PROPN
inlawrev-3479	2313	44	.	.	PROPN
inlawrev-3479	2313	45	bruns	bruns	PROPN
inlawrev-3479	2313	46	(	(	PUNCT
inlawrev-3479	2313	47	taxpayer	taxpayer	NOUN
inlawrev-3479	2313	48	)	)	PUNCT
inlawrev-3479	2313	49	were	be	AUX
inlawrev-3479	2313	50	liable	liable	ADJ
inlawrev-3479	2313	51	for	for	ADP
inlawrev-3479	2313	52	payment	payment	NOUN
inlawrev-3479	2313	53	of	of	ADP
inlawrev-3479	2313	54	the	the	DET
inlawrev-3479	2313	55	mvet	mvet	NOUN
inlawrev-3479	2313	56	assessed	assess	VERB
inlawrev-3479	2313	57	against	against	ADP
inlawrev-3479	2313	58	the	the	DET
inlawrev-3479	2313	59	taxpayer	taxpayer	NOUN
inlawrev-3479	2313	60	by	by	ADP
inlawrev-3479	2313	61	the	the	DET
inlawrev-3479	2313	62	idsr.774	idsr.774	PROPN
inlawrev-3479	2313	63	dr	dr	PROPN
inlawrev-3479	2313	64	.	.	PROPN
inlawrev-3479	2313	65	bruns	bruns	PROPN
inlawrev-3479	2313	66	was	be	AUX
inlawrev-3479	2313	67	a	a	DET
inlawrev-3479	2313	68	physician	physician	NOUN
inlawrev-3479	2313	69	employed	employ	VERB
inlawrev-3479	2313	70	in	in	ADP
inlawrev-3479	2313	71	indiana	indiana	PROPN
inlawrev-3479	2313	72	who	who	PRON
inlawrev-3479	2313	73	maintained	maintain	VERB
inlawrev-3479	2313	74	a	a	DET
inlawrev-3479	2313	75	permanent	permanent	ADJ
inlawrev-3479	2313	76	residence	residence	NOUN
inlawrev-3479	2313	77	in	in	ADP
inlawrev-3479	2313	78	illinois	illinois	PROPN
inlawrev-3479	2313	79	.	.	PUNCT
inlawrev-3479	2314	1	his	his	PRON
inlawrev-3479	2314	2	driver	driver	NOUN
inlawrev-3479	2314	3	's	's	PART
inlawrev-3479	2314	4	license	license	NOUN
inlawrev-3479	2314	5	and	and	CCONJ
inlawrev-3479	2314	6	license	license	NOUN
inlawrev-3479	2314	7	plates	plate	NOUN
inlawrev-3479	2314	8	were	be	AUX
inlawrev-3479	2314	9	issued	issue	VERB
inlawrev-3479	2314	10	in	in	ADP
inlawrev-3479	2314	11	illinois	illinois	PROPN
inlawrev-3479	2314	12	,	,	PUNCT
inlawrev-3479	2314	13	he	he	PRON
inlawrev-3479	2314	14	voted	vote	VERB
inlawrev-3479	2314	15	in	in	ADP
inlawrev-3479	2314	16	illinois	illinois	PROPN
inlawrev-3479	2314	17	,	,	PUNCT
inlawrev-3479	2314	18	and	and	CCONJ
inlawrev-3479	2314	19	paid	pay	VERB
inlawrev-3479	2314	20	income	income	NOUN
inlawrev-3479	2314	21	taxes	taxis	NOUN
inlawrev-3479	2314	22	as	as	ADP
inlawrev-3479	2314	23	an	an	DET
inlawrev-3479	2314	24	illinois	illinois	PROPN
inlawrev-3479	2314	25	resident	resident	NOUN
inlawrev-3479	2314	26	.	.	PUNCT
inlawrev-3479	2315	1	due	due	ADP
inlawrev-3479	2315	2	to	to	ADP
inlawrev-3479	2315	3	his	his	PRON
inlawrev-3479	2315	4	employment	employment	NOUN
inlawrev-3479	2315	5	,	,	PUNCT
inlawrev-3479	2315	6	dr	dr	PROPN
inlawrev-3479	2315	7	.	.	PROPN
inlawrev-3479	2315	8	bruns	bruns	PROPN
inlawrev-3479	2315	9	drove	drive	VERB
inlawrev-3479	2315	10	to	to	ADP
inlawrev-3479	2315	11	indiana	indiana	PROPN
inlawrev-3479	2315	12	on	on	ADP
inlawrev-3479	2315	13	monday	monday	PROPN
inlawrev-3479	2315	14	mornings	morning	NOUN
inlawrev-3479	2315	15	to	to	PART
inlawrev-3479	2315	16	begin	begin	VERB
inlawrev-3479	2315	17	his	his	PRON
inlawrev-3479	2315	18	work	work	NOUN
inlawrev-3479	2315	19	week	week	NOUN
inlawrev-3479	2315	20	and	and	CCONJ
inlawrev-3479	2315	21	during	during	ADP
inlawrev-3479	2315	22	the	the	DET
inlawrev-3479	2315	23	week	week	NOUN
inlawrev-3479	2315	24	,	,	PUNCT
inlawrev-3479	2315	25	he	he	PRON
inlawrev-3479	2315	26	would	would	AUX
inlawrev-3479	2315	27	sometimes	sometimes	ADV
inlawrev-3479	2315	28	stay	stay	VERB
inlawrev-3479	2315	29	overnight	overnight	ADV
inlawrev-3479	2315	30	in	in	ADP
inlawrev-3479	2315	31	a	a	DET
inlawrev-3479	2315	32	rooming	room	VERB
inlawrev-3479	2315	33	house	house	NOUN
inlawrev-3479	2315	34	located	locate	VERB
inlawrev-3479	2315	35	in	in	ADP
inlawrev-3479	2315	36	indiana	indiana	PROPN
inlawrev-3479	2315	37	.	.	PUNCT
inlawrev-3479	2316	1	the	the	DET
inlawrev-3479	2316	2	taxpayer	taxpayer	NOUN
inlawrev-3479	2316	3	returned	return	VERB
inlawrev-3479	2316	4	to	to	ADP
inlawrev-3479	2316	5	his	his	PRON
inlawrev-3479	2316	6	domicile	domicile	NOUN
inlawrev-3479	2316	7	in	in	ADP
inlawrev-3479	2316	8	illinois	illinois	PROPN
inlawrev-3479	2316	9	on	on	ADP
inlawrev-3479	2316	10	friday	friday	PROPN
inlawrev-3479	2316	11	nights	night	NOUN
inlawrev-3479	2316	12	.	.	PUNCT
inlawrev-3479	2317	1	775	775	NUM
inlawrev-3479	2317	2	first	first	ADV
inlawrev-3479	2317	3	,	,	PUNCT
inlawrev-3479	2317	4	the	the	DET
inlawrev-3479	2317	5	tax	tax	NOUN
inlawrev-3479	2317	6	court	court	NOUN
inlawrev-3479	2317	7	addressed	address	VERB
inlawrev-3479	2317	8	liability	liability	NOUN
inlawrev-3479	2317	9	under	under	ADP
inlawrev-3479	2317	10	the	the	DET
inlawrev-3479	2317	11	mvet	mvet	ADJ
inlawrev-3479	2317	12	statute	statute	NOUN
inlawrev-3479	2317	13	and	and	CCONJ
inlawrev-3479	2317	14	indicated	indicate	VERB
inlawrev-3479	2317	15	that	that	SCONJ
inlawrev-3479	2317	16	the	the	DET
inlawrev-3479	2317	17	determining	determine	VERB
inlawrev-3479	2317	18	factor	factor	NOUN
inlawrev-3479	2317	19	to	to	PART
inlawrev-3479	2317	20	trigger	trigger	NOUN
inlawrev-3479	2317	21	liability	liability	NOUN
inlawrev-3479	2317	22	was	be	AUX
inlawrev-3479	2317	23	whether	whether	SCONJ
inlawrev-3479	2317	24	a	a	DET
inlawrev-3479	2317	25	person	person	NOUN
inlawrev-3479	2317	26	lived	live	VERB
inlawrev-3479	2317	27	in	in	ADP
inlawrev-3479	2317	28	indiana	indiana	PROPN
inlawrev-3479	2317	29	.	.	PUNCT
inlawrev-3479	2318	1	776	776	NUM
inlawrev-3479	2319	1	the	the	DET
inlawrev-3479	2319	2	tax	tax	NOUN
inlawrev-3479	2319	3	court	court	NOUN
inlawrev-3479	2319	4	explained	explain	VERB
inlawrev-3479	2319	5	that	that	SCONJ
inlawrev-3479	2319	6	excise	excise	NOUN
inlawrev-3479	2319	7	taxes	taxis	NOUN
inlawrev-3479	2319	8	such	such	ADJ
inlawrev-3479	2319	9	as	as	ADP
inlawrev-3479	2319	10	the	the	DET
inlawrev-3479	2319	11	mvet	mvet	NOUN
inlawrev-3479	2319	12	are	be	AUX
inlawrev-3479	2319	13	levies	levy	NOUN
inlawrev-3479	2319	14	on	on	ADP
inlawrev-3479	2319	15	an	an	DET
inlawrev-3479	2319	16	activity	activity	NOUN
inlawrev-3479	2319	17	or	or	CCONJ
inlawrev-3479	2319	18	event	event	NOUN
inlawrev-3479	2319	19	.	.	PUNCT
inlawrev-3479	2320	1	777	777	NUM
inlawrev-3479	2320	2	the	the	DET
inlawrev-3479	2320	3	tax	tax	NOUN
inlawrev-3479	2320	4	court	court	NOUN
inlawrev-3479	2320	5	also	also	ADV
inlawrev-3479	2320	6	explained	explain	VERB
inlawrev-3479	2320	7	that	that	SCONJ
inlawrev-3479	2320	8	an	an	DET
inlawrev-3479	2320	9	excise	excise	NOUN
inlawrev-3479	2320	10	tax	tax	NOUN
inlawrev-3479	2320	11	includes	include	VERB
inlawrev-3479	2320	12	taxes	taxis	NOUN
inlawrev-3479	2320	13	sometimes	sometimes	ADV
inlawrev-3479	2320	14	designated	designate	VERB
inlawrev-3479	2320	15	by	by	ADP
inlawrev-3479	2320	16	statute	statute	NOUN
inlawrev-3479	2320	17	or	or	CCONJ
inlawrev-3479	2320	18	referred	refer	VERB
inlawrev-3479	2320	19	to	to	ADP
inlawrev-3479	2320	20	as	as	ADP
inlawrev-3479	2320	21	privilege	privilege	NOUN
inlawrev-3479	2320	22	taxes	taxis	NOUN
inlawrev-3479	2320	23	.	.	PUNCT
inlawrev-3479	2321	1	778	778	NUM
inlawrev-3479	2321	2	indiana	indiana	PROPN
inlawrev-3479	2321	3	imposes	impose	VERB
inlawrev-3479	2321	4	an	an	DET
inlawrev-3479	2321	5	annual	annual	ADJ
inlawrev-3479	2321	6	license	license	NOUN
inlawrev-3479	2321	7	excise	excise	NOUN
inlawrev-3479	2321	8	tax	tax	NOUN
inlawrev-3479	2321	9	on	on	ADP
inlawrev-3479	2321	10	vehicles	vehicle	NOUN
inlawrev-3479	2321	11	required	require	VERB
inlawrev-3479	2321	12	to	to	PART
inlawrev-3479	2321	13	be	be	AUX
inlawrev-3479	2321	14	registered	register	VERB
inlawrev-3479	2321	15	in	in	ADP
inlawrev-3479	2321	16	indiana	indiana	PROPN
inlawrev-3479	2321	17	under	under	ADP
inlawrev-3479	2321	18	the	the	DET
inlawrev-3479	2321	19	motor	motor	NOUN
inlawrev-3479	2321	20	vehicle	vehicle	NOUN
inlawrev-3479	2321	21	laws	law	NOUN
inlawrev-3479	2321	22	ofthe	ofthe	VERB
inlawrev-3479	2321	23	state	state	NOUN
inlawrev-3479	2321	24	.	.	PUNCT
inlawrev-3479	2322	1	779	779	NUM
inlawrev-3479	2322	2	the	the	DET
inlawrev-3479	2322	3	statute	statute	NOUN
inlawrev-3479	2322	4	requires	require	VERB
inlawrev-3479	2322	5	that	that	SCONJ
inlawrev-3479	2322	6	"	"	PUNCT
inlawrev-3479	2322	7	[	[	X
inlawrev-3479	2322	8	w]ithin	w]ithin	ADP
inlawrev-3479	2322	9	sixty	sixty	NUM
inlawrev-3479	2322	10	(	(	PUNCT
inlawrev-3479	2322	11	60	60	NUM
inlawrev-3479	2322	12	)	)	PUNCT
inlawrev-3479	2322	13	days	day	NOUN
inlawrev-3479	2322	14	ofbecoming	ofbecome	VERB
inlawrev-3479	2322	15	an	an	DET
inlawrev-3479	2322	16	indiana	indiana	PROPN
inlawrev-3479	2322	17	resident	resident	NOUN
inlawrev-3479	2322	18	,	,	PUNCT
inlawrev-3479	2322	19	a	a	DET
inlawrev-3479	2322	20	person	person	NOUN
inlawrev-3479	2322	21	must	must	AUX
inlawrev-3479	2322	22	register	register	VERB
inlawrev-3479	2322	23	all	all	DET
inlawrev-3479	2322	24	motor	motor	NOUN
inlawrev-3479	2322	25	vehicles	vehicle	NOUN
inlawrev-3479	2322	26	owned	own	VERB
inlawrev-3479	2322	27	by	by	ADP
inlawrev-3479	2322	28	the	the	DET
inlawrev-3479	2322	29	person	person	NOUN
inlawrev-3479	2322	30	"	"	PUNCT
inlawrev-3479	2322	31	that	that	PRON
inlawrev-3479	2322	32	will	will	AUX
inlawrev-3479	2322	33	be	be	AUX
inlawrev-3479	2322	34	operated	operate	VERB
inlawrev-3479	2322	35	on	on	ADP
inlawrev-3479	2322	36	indiana	indiana	PROPN
inlawrev-3479	2322	37	roads.780	roads.780	VERB
inlawrev-3479	2322	38	the	the	DET
inlawrev-3479	2322	39	tax	tax	NOUN
inlawrev-3479	2322	40	court	court	NOUN
inlawrev-3479	2322	41	also	also	ADV
inlawrev-3479	2322	42	referred	refer	VERB
inlawrev-3479	2322	43	to	to	ADP
inlawrev-3479	2322	44	another	another	DET
inlawrev-3479	2322	45	statute	statute	NOUN
inlawrev-3479	2322	46	that	that	PRON
inlawrev-3479	2322	47	in	in	ADP
inlawrev-3479	2322	48	part	part	NOUN
inlawrev-3479	2322	49	defines	define	VERB
inlawrev-3479	2322	50	an	an	DET
inlawrev-3479	2322	51	indiana	indiana	NOUN
inlawrev-3479	2322	52	resident	resident	NOUN
inlawrev-3479	2322	53	as	as	ADP
inlawrev-3479	2322	54	:	:	PUNCT
inlawrev-3479	2322	55	"	"	PUNCT
inlawrev-3479	2322	56	a	a	DET
inlawrev-3479	2322	57	person	person	NOUN
inlawrev-3479	2322	58	who	who	PRON
inlawrev-3479	2322	59	has	have	AUX
inlawrev-3479	2322	60	been	be	AUX
inlawrev-3479	2322	61	living	live	VERB
inlawrev-3479	2322	62	in	in	ADP
inlawrev-3479	2322	63	indiana	indiana	PROPN
inlawrev-3479	2322	64	for	for	ADP
inlawrev-3479	2322	65	at	at	ADV
inlawrev-3479	2322	66	least	least	ADV
inlawrev-3479	2322	67	one	one	NUM
inlawrev-3479	2322	68	hundred	hundred	NUM
inlawrev-3479	2322	69	eighty	eighty	NUM
inlawrev-3479	2322	70	-	-	PUNCT
inlawrev-3479	2322	71	three	three	NUM
inlawrev-3479	2322	72	(	(	PUNCT
inlawrev-3479	2322	73	183	183	NUM
inlawrev-3479	2322	74	)	)	PUNCT
inlawrev-3479	2322	75	days	day	NOUN
inlawrev-3479	2322	76	during	during	ADP
inlawrev-3479	2322	77	a	a	DET
inlawrev-3479	2322	78	calendar	calendar	NOUN
inlawrev-3479	2322	79	year	year	NOUN
inlawrev-3479	2322	80	and	and	CCONJ
inlawrev-3479	2322	81	who	who	PRON
inlawrev-3479	2322	82	has	have	VERB
inlawrev-3479	2322	83	a	a	DET
inlawrev-3479	2322	84	legal	legal	ADJ
inlawrev-3479	2322	85	residence	residence	NOUN
inlawrev-3479	2322	86	in	in	ADP
inlawrev-3479	2322	87	another	another	DET
inlawrev-3479	2322	88	state	state	NOUN
inlawrev-3479	2322	89	.	.	PUNCT
inlawrev-3479	2322	90	"	"	PUNCT
inlawrev-3479	2323	1	781	781	NUM
inlawrev-3479	2323	2	the	the	DET
inlawrev-3479	2323	3	tax	tax	NOUN
inlawrev-3479	2323	4	court	court	NOUN
inlawrev-3479	2323	5	observed	observe	VERB
inlawrev-3479	2323	6	that	that	SCONJ
inlawrev-3479	2323	7	in	in	ADP
inlawrev-3479	2323	8	croop	croop	NOUN
inlawrev-3479	2323	9	v.	v.	ADP
inlawrev-3479	2323	10	walton	walton	PROPN
inlawrev-3479	2323	11	™	™	PROPN
inlawrev-3479	2323	12	2	2	NUM
inlawrev-3479	2323	13	the	the	DET
inlawrev-3479	2323	14	indiana	indiana	PROPN
inlawrev-3479	2323	15	supreme	supreme	PROPN
inlawrev-3479	2323	16	court	court	PROPN
inlawrev-3479	2323	17	770	770	NUM
inlawrev-3479	2323	18	.	.	PUNCT
inlawrev-3479	2324	1	see	see	VERB
inlawrev-3479	2324	2	i	i	PRON
inlawrev-3479	2324	3	d.	d.	PROPN
inlawrev-3479	2324	4	;	;	PUNCT
inlawrev-3479	2324	5	see	see	VERB
inlawrev-3479	2324	6	also	also	ADV
inlawrev-3479	2324	7	ind	ind	PROPN
inlawrev-3479	2324	8	.	.	PUNCT
inlawrev-3479	2325	1	code	code	PROPN
inlawrev-3479	2325	2	§	§	PROPN
inlawrev-3479	2325	3	4	4	NUM
inlawrev-3479	2325	4	-	-	SYM
inlawrev-3479	2325	5	321	321	NUM
inlawrev-3479	2325	6	2	2	NUM
inlawrev-3479	2325	7	-	-	SYM
inlawrev-3479	2325	8	3	3	NUM
inlawrev-3479	2325	9	(	(	PUNCT
inlawrev-3479	2325	10	2000	2000	NUM
inlawrev-3479	2325	11	)	)	PUNCT
inlawrev-3479	2325	12	.	.	PUNCT
inlawrev-3479	2326	1	771	771	NUM
inlawrev-3479	2326	2	.	.	PUNCT
inlawrev-3479	2327	1	see	see	VERB
inlawrev-3479	2327	2	muncie	muncie	PROPN
inlawrev-3479	2327	3	novelty	novelty	PROPN
inlawrev-3479	2327	4	co.	co.	PROPN
inlawrev-3479	2327	5	,	,	PUNCT
inlawrev-3479	2327	6	720	720	NUM
inlawrev-3479	2327	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2327	8	at	at	ADP
inlawrev-3479	2327	9	783	783	NUM
inlawrev-3479	2327	10	.	.	PUNCT
inlawrev-3479	2328	1	772	772	NUM
inlawrev-3479	2328	2	.	.	PUNCT
inlawrev-3479	2329	1	725	725	NUM
inlawrev-3479	2329	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2329	3	1	1	NUM
inlawrev-3479	2329	4	023	023	NUM
inlawrev-3479	2329	5	(	(	PUNCT
inlawrev-3479	2329	6	ind	ind	NOUN
inlawrev-3479	2329	7	.	.	PUNCT
inlawrev-3479	2330	1	tax	tax	PROPN
inlawrev-3479	2330	2	ct	ct	PROPN
inlawrev-3479	2330	3	.	.	PROPN
inlawrev-3479	2330	4	2000	2000	NUM
inlawrev-3479	2330	5	)	)	PUNCT
inlawrev-3479	2330	6	.	.	PUNCT
inlawrev-3479	2331	1	773	773	NUM
inlawrev-3479	2331	2	.	.	PUNCT
inlawrev-3479	2332	1	see	see	VERB
inlawrev-3479	2332	2	i	i	PRON
inlawrev-3479	2332	3	d.	d.	PROPN
inlawrev-3479	2332	4	at	at	ADP
inlawrev-3479	2332	5	1025	1025	NUM
inlawrev-3479	2332	6	;	;	PUNCT
inlawrev-3479	2332	7	see	see	VERB
inlawrev-3479	2332	8	also	also	ADV
inlawrev-3479	2332	9	ind	ind	PROPN
inlawrev-3479	2332	10	.	.	PUNCT
inlawrev-3479	2333	1	code	code	PROPN
inlawrev-3479	2333	2	§	§	PROPN
inlawrev-3479	2333	3	§	§	PROPN
inlawrev-3479	2333	4	6	6	NUM
inlawrev-3479	2333	5	-	-	SYM
inlawrev-3479	2333	6	6	6	NUM
inlawrev-3479	2333	7	-	-	PUNCT
inlawrev-3479	2333	8	5	5	NUM
inlawrev-3479	2333	9	-	-	SYM
inlawrev-3479	2333	10	1	1	NUM
inlawrev-3479	2333	11	to	to	ADP
inlawrev-3479	2333	12	-16	-16	PROPN
inlawrev-3479	2333	13	(	(	PUNCT
inlawrev-3479	2333	14	2000	2000	NUM
inlawrev-3479	2333	15	)	)	PUNCT
inlawrev-3479	2333	16	(	(	PUNCT
inlawrev-3479	2333	17	describing	describe	VERB
inlawrev-3479	2333	18	the	the	DET
inlawrev-3479	2333	19	motor	motor	NOUN
inlawrev-3479	2333	20	vehicle	vehicle	NOUN
inlawrev-3479	2333	21	excise	excise	NOUN
inlawrev-3479	2333	22	tax	tax	NOUN
inlawrev-3479	2333	23	)	)	PUNCT
inlawrev-3479	2333	24	.	.	PUNCT
inlawrev-3479	2334	1	774	774	X
inlawrev-3479	2334	2	.	.	PUNCT
inlawrev-3479	2335	1	see	see	VERB
inlawrev-3479	2335	2	bruns	brun	NOUN
inlawrev-3479	2335	3	,	,	PUNCT
inlawrev-3479	2335	4	725	725	NUM
inlawrev-3479	2335	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2335	6	at	at	ADP
inlawrev-3479	2335	7	1	1	NUM
inlawrev-3479	2335	8	025	025	NUM
inlawrev-3479	2335	9	.	.	PUNCT
inlawrev-3479	2336	1	775	775	NUM
inlawrev-3479	2336	2	.	.	PUNCT
inlawrev-3479	2337	1	see	see	VERB
inlawrev-3479	2337	2	i	i	PRON
inlawrev-3479	2337	3	d.	d.	PROPN
inlawrev-3479	2337	4	116	116	NUM
inlawrev-3479	2337	5	.	.	PUNCT
inlawrev-3479	2338	1	see	see	VERB
inlawrev-3479	2338	2	/</.	/</.	PROPN
inlawrev-3479	2338	3	at	at	ADP
inlawrev-3479	2338	4	1026	1026	NUM
inlawrev-3479	2338	5	.	.	PUNCT
inlawrev-3479	2339	1	111	111	NUM
inlawrev-3479	2339	2	.	.	PUNCT
inlawrev-3479	2339	3	see	see	VERB
inlawrev-3479	2339	4	i	i	PRON
inlawrev-3479	2339	5	d.	d.	PROPN
inlawrev-3479	2339	6	us	we	PRON
inlawrev-3479	2339	7	.	.	PUNCT
inlawrev-3479	2340	1	see	see	VERB
inlawrev-3479	2340	2	i	i	PRON
inlawrev-3479	2340	3	d.	d.	PROPN
inlawrev-3479	2340	4	779	779	NUM
inlawrev-3479	2340	5	.	.	PUNCT
inlawrev-3479	2341	1	see	see	VERB
inlawrev-3479	2341	2	i	i	PROPN
inlawrev-3479	2341	3	d	d	PROPN
inlawrev-3479	2341	4	;	;	PUNCT
inlawrev-3479	2341	5	see	see	VERB
inlawrev-3479	2341	6	also	also	ADV
inlawrev-3479	2341	7	ind	ind	PROPN
inlawrev-3479	2341	8	.	.	PUNCT
inlawrev-3479	2342	1	code	code	PROPN
inlawrev-3479	2342	2	§	§	PROPN
inlawrev-3479	2342	3	§	§	PROPN
inlawrev-3479	2342	4	6	6	NUM
inlawrev-3479	2342	5	-	-	SYM
inlawrev-3479	2342	6	6	6	NUM
inlawrev-3479	2342	7	-	-	PUNCT
inlawrev-3479	2342	8	5	5	NUM
inlawrev-3479	2342	9	-	-	SYM
inlawrev-3479	2342	10	2	2	NUM
inlawrev-3479	2342	11	,	,	PUNCT
inlawrev-3479	2342	12	-6	-6	PROPN
inlawrev-3479	2342	13	(	(	PUNCT
inlawrev-3479	2342	14	2000	2000	NUM
inlawrev-3479	2342	15	)	)	PUNCT
inlawrev-3479	2342	16	.	.	PUNCT
inlawrev-3479	2343	1	780	780	NUM
inlawrev-3479	2343	2	.	.	PUNCT
inlawrev-3479	2343	3	bruns	brun	NOUN
inlawrev-3479	2343	4	,	,	PUNCT
inlawrev-3479	2343	5	725	725	NUM
inlawrev-3479	2343	6	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2343	7	at	at	ADP
inlawrev-3479	2343	8	1026	1026	NUM
inlawrev-3479	2343	9	(	(	PUNCT
inlawrev-3479	2343	10	quoting	quote	VERB
inlawrev-3479	2343	11	ind	ind	PROPN
inlawrev-3479	2343	12	.	.	PUNCT
inlawrev-3479	2344	1	code	code	PROPN
inlawrev-3479	2344	2	§	§	PROPN
inlawrev-3479	2344	3	9	9	NUM
inlawrev-3479	2344	4	-	-	SYM
inlawrev-3479	2344	5	18	18	NUM
inlawrev-3479	2344	6	-	-	PUNCT
inlawrev-3479	2344	7	2	2	NUM
inlawrev-3479	2344	8	-	-	SYM
inlawrev-3479	2344	9	1	1	NUM
inlawrev-3479	2344	10	(	(	PUNCT
inlawrev-3479	2344	11	2000	2000	NUM
inlawrev-3479	2344	12	)	)	PUNCT
inlawrev-3479	2344	13	)	)	PUNCT
inlawrev-3479	2344	14	.	.	PUNCT
inlawrev-3479	2345	1	78	78	NUM
inlawrev-3479	2345	2	1	1	NUM
inlawrev-3479	2345	3	.	.	PUNCT
inlawrev-3479	2346	1	i	i	PRON
inlawrev-3479	2346	2	d.	d.	PROPN
inlawrev-3479	2346	3	(	(	PUNCT
inlawrev-3479	2346	4	quoting	quote	VERB
inlawrev-3479	2346	5	ind	ind	PROPN
inlawrev-3479	2346	6	.	.	PUNCT
inlawrev-3479	2347	1	code	code	PROPN
inlawrev-3479	2347	2	§	§	PROPN
inlawrev-3479	2347	3	91	91	NUM
inlawrev-3479	2347	4	3	3	NUM
inlawrev-3479	2347	5	-	-	SYM
inlawrev-3479	2347	6	2	2	NUM
inlawrev-3479	2347	7	-	-	SYM
inlawrev-3479	2347	8	78	78	NUM
inlawrev-3479	2347	9	(	(	PUNCT
inlawrev-3479	2347	10	1	1	NUM
inlawrev-3479	2347	11	)	)	PUNCT
inlawrev-3479	2347	12	(	(	PUNCT
inlawrev-3479	2347	13	2000	2000	NUM
inlawrev-3479	2347	14	)	)	PUNCT
inlawrev-3479	2347	15	)	)	PUNCT
inlawrev-3479	2347	16	.	.	PUNCT
inlawrev-3479	2348	1	782	782	NUM
inlawrev-3479	2348	2	.	.	X
inlawrev-3479	2349	1	157	157	NUM
inlawrev-3479	2349	2	n.e	n.e	PROPN
inlawrev-3479	2349	3	.	.	PROPN
inlawrev-3479	2349	4	275	275	NUM
inlawrev-3479	2349	5	(	(	PUNCT
inlawrev-3479	2349	6	ind	ind	NOUN
inlawrev-3479	2349	7	.	.	PUNCT
inlawrev-3479	2349	8	1927	1927	NUM
inlawrev-3479	2349	9	)	)	PUNCT
inlawrev-3479	2349	10	.	.	PUNCT
inlawrev-3479	2350	1	2001	2001	NUM
inlawrev-3479	2350	2	]	]	PUNCT
inlawrev-3479	2351	1	taxation	taxation	NOUN
inlawrev-3479	2351	2	1071	1071	NUM
inlawrev-3479	2351	3	dealt	deal	VERB
inlawrev-3479	2351	4	with	with	ADP
inlawrev-3479	2351	5	facts	fact	NOUN
inlawrev-3479	2351	6	similar	similar	ADJ
inlawrev-3479	2351	7	to	to	ADP
inlawrev-3479	2351	8	those	those	PRON
inlawrev-3479	2351	9	in	in	ADP
inlawrev-3479	2351	10	bruns	brun	NOUN
inlawrev-3479	2351	11	.	.	PUNCT
inlawrev-3479	2352	1	in	in	ADP
inlawrev-3479	2352	2	croop	croop	NOUN
inlawrev-3479	2352	3	y	y	PROPN
inlawrev-3479	2352	4	the	the	DET
inlawrev-3479	2352	5	supreme	supreme	PROPN
inlawrev-3479	2352	6	court	court	PROPN
inlawrev-3479	2352	7	determined	determine	VERB
inlawrev-3479	2352	8	that	that	SCONJ
inlawrev-3479	2352	9	"	"	PUNCT
inlawrev-3479	2352	10	when	when	SCONJ
inlawrev-3479	2352	11	a	a	DET
inlawrev-3479	2352	12	person	person	NOUN
inlawrev-3479	2352	13	has	have	VERB
inlawrev-3479	2352	14	residences	residence	NOUN
inlawrev-3479	2352	15	in	in	ADP
inlawrev-3479	2352	16	different	different	ADJ
inlawrev-3479	2352	17	states	state	NOUN
inlawrev-3479	2352	18	,	,	PUNCT
inlawrev-3479	2352	19	that	that	DET
inlawrev-3479	2352	20	person	person	NOUN
inlawrev-3479	2352	21	is	be	AUX
inlawrev-3479	2352	22	taxable	taxable	ADJ
inlawrev-3479	2352	23	at	at	ADP
inlawrev-3479	2352	24	the	the	DET
inlawrev-3479	2352	25	original	original	ADJ
inlawrev-3479	2352	26	domicile	domicile	NOUN
inlawrev-3479	2352	27	,	,	PUNCT
inlawrev-3479	2352	28	unless	unless	SCONJ
inlawrev-3479	2352	29	opening	opening	NOUN
inlawrev-3479	2352	30	of	of	ADP
inlawrev-3479	2352	31	the	the	DET
inlawrev-3479	2352	32	second	second	ADJ
inlawrev-3479	2352	33	home	home	NOUN
inlawrev-3479	2352	34	involved	involve	VERB
inlawrev-3479	2352	35	abandonment	abandonment	NOUN
inlawrev-3479	2352	36	of	of	ADP
inlawrev-3479	2352	37	the	the	DET
inlawrev-3479	2352	38	original	original	ADJ
inlawrev-3479	2352	39	domicile	domicile	NOUN
inlawrev-3479	2352	40	.	.	PUNCT
inlawrev-3479	2352	41	"	"	PUNCT
inlawrev-3479	2353	1	783	783	NUM
inlawrev-3479	2353	2	and	and	CCONJ
inlawrev-3479	2353	3	,	,	PUNCT
inlawrev-3479	2353	4	with	with	ADP
inlawrev-3479	2353	5	regard	regard	NOUN
inlawrev-3479	2353	6	to	to	ADP
inlawrev-3479	2353	7	residency	residency	NOUN
inlawrev-3479	2353	8	,	,	PUNCT
inlawrev-3479	2353	9	the	the	DET
inlawrev-3479	2353	10	supreme	supreme	PROPN
inlawrev-3479	2353	11	court	court	PROPN
inlawrev-3479	2353	12	has	have	AUX
inlawrev-3479	2353	13	held	hold	VERB
inlawrev-3479	2353	14	that	that	SCONJ
inlawrev-3479	2353	15	a	a	DET
inlawrev-3479	2353	16	"	"	PUNCT
inlawrev-3479	2353	17	contextual	contextual	ADJ
inlawrev-3479	2353	18	determination	determination	NOUN
inlawrev-3479	2353	19	[	[	X
inlawrev-3479	2353	20	should	should	AUX
inlawrev-3479	2353	21	]	]	AUX
inlawrev-3479	2353	22	be	be	AUX
inlawrev-3479	2353	23	made	make	VERB
inlawrev-3479	2353	24	by	by	ADP
inlawrev-3479	2353	25	a	a	DET
inlawrev-3479	2353	26	court	court	NOUN
inlawrev-3479	2353	27	upon	upon	SCONJ
inlawrev-3479	2353	28	a	a	DET
inlawrev-3479	2353	29	consideration	consideration	NOUN
inlawrev-3479	2353	30	of	of	ADP
inlawrev-3479	2353	31	the	the	DET
inlawrev-3479	2353	32	individual	individual	ADJ
inlawrev-3479	2353	33	facts	fact	NOUN
inlawrev-3479	2353	34	ofany	ofany	NOUN
inlawrev-3479	2353	35	case	case	NOUN
inlawrev-3479	2353	36	.	.	PUNCT
inlawrev-3479	2353	37	"	"	PUNCT
inlawrev-3479	2354	1	784	784	NUM
inlawrev-3479	2354	2	accordingly	accordingly	ADV
inlawrev-3479	2354	3	,	,	PUNCT
inlawrev-3479	2354	4	the	the	DET
inlawrev-3479	2354	5	tax	tax	NOUN
inlawrev-3479	2354	6	court	court	NOUN
inlawrev-3479	2354	7	determined	determine	VERB
inlawrev-3479	2354	8	that	that	SCONJ
inlawrev-3479	2354	9	the	the	DET
inlawrev-3479	2354	10	issue	issue	NOUN
inlawrev-3479	2354	11	ofmvet	ofmvet	NOUN
inlawrev-3479	2354	12	liability	liability	NOUN
inlawrev-3479	2354	13	in	in	ADP
inlawrev-3479	2354	14	this	this	DET
inlawrev-3479	2354	15	case	case	NOUN
inlawrev-3479	2354	16	would	would	AUX
inlawrev-3479	2354	17	hinge	hinge	VERB
inlawrev-3479	2354	18	on	on	ADP
inlawrev-3479	2354	19	the	the	DET
inlawrev-3479	2354	20	evidence	evidence	NOUN
inlawrev-3479	2354	21	presented	present	VERB
inlawrev-3479	2354	22	by	by	ADP
inlawrev-3479	2354	23	the	the	DET
inlawrev-3479	2354	24	parties	party	NOUN
inlawrev-3479	2354	25	.	.	PUNCT
inlawrev-3479	2355	1	785	785	NUM
inlawrev-3479	2355	2	after	after	ADP
inlawrev-3479	2355	3	reviewing	review	VERB
inlawrev-3479	2355	4	the	the	DET
inlawrev-3479	2355	5	evidence	evidence	NOUN
inlawrev-3479	2355	6	,	,	PUNCT
inlawrev-3479	2355	7	the	the	DET
inlawrev-3479	2355	8	tax	tax	NOUN
inlawrev-3479	2355	9	court	court	NOUN
inlawrev-3479	2355	10	concluded	conclude	VERB
inlawrev-3479	2355	11	that	that	SCONJ
inlawrev-3479	2355	12	the	the	DET
inlawrev-3479	2355	13	taxpayer	taxpayer	NOUN
inlawrev-3479	2355	14	submitted	submit	VERB
inlawrev-3479	2355	15	uncontroverted	uncontroverted	ADJ
inlawrev-3479	2355	16	evidence	evidence	NOUN
inlawrev-3479	2355	17	that	that	SCONJ
inlawrev-3479	2355	18	,	,	PUNCT
inlawrev-3479	2355	19	although	although	SCONJ
inlawrev-3479	2355	20	his	his	PRON
inlawrev-3479	2355	21	car	car	NOUN
inlawrev-3479	2355	22	was	be	AUX
inlawrev-3479	2355	23	in	in	ADP
inlawrev-3479	2355	24	an	an	DET
inlawrev-3479	2355	25	indiana	indiana	NOUN
inlawrev-3479	2355	26	parking	parking	NOUN
inlawrev-3479	2355	27	garage	garage	NOUN
inlawrev-3479	2355	28	for	for	ADP
inlawrev-3479	2355	29	a	a	DET
inlawrev-3479	2355	30	period	period	NOUN
inlawrev-3479	2355	31	greater	great	ADJ
inlawrev-3479	2355	32	than	than	ADP
inlawrev-3479	2355	33	1	1	NUM
inlawrev-3479	2355	34	83	83	NUM
inlawrev-3479	2355	35	days	day	NOUN
inlawrev-3479	2355	36	,	,	PUNCT
inlawrev-3479	2355	37	he	he	PRON
inlawrev-3479	2355	38	in	in	ADP
inlawrev-3479	2355	39	fact	fact	NOUN
inlawrev-3479	2355	40	was	be	AUX
inlawrev-3479	2355	41	not	not	PART
inlawrev-3479	2355	42	present	present	ADJ
inlawrev-3479	2355	43	in	in	ADP
inlawrev-3479	2355	44	indiana	indiana	PROPN
inlawrev-3479	2355	45	for	for	ADP
inlawrev-3479	2355	46	the	the	DET
inlawrev-3479	2355	47	requisite	requisite	ADJ
inlawrev-3479	2355	48	1	1	NUM
inlawrev-3479	2355	49	83	83	NUM
inlawrev-3479	2355	50	days	day	NOUN
inlawrev-3479	2355	51	or	or	CCONJ
inlawrev-3479	2355	52	for	for	ADP
inlawrev-3479	2355	53	a	a	DET
inlawrev-3479	2355	54	period	period	NOUN
inlawrev-3479	2355	55	greater	great	ADJ
inlawrev-3479	2355	56	than	than	ADP
inlawrev-3479	2355	57	4,392	4,392	NUM
inlawrev-3479	2355	58	hours	hour	NOUN
inlawrev-3479	2355	59	.	.	PUNCT
inlawrev-3479	2356	1	786	786	NUM
inlawrev-3479	2356	2	the	the	DET
inlawrev-3479	2356	3	tax	tax	NOUN
inlawrev-3479	2356	4	court	court	NOUN
inlawrev-3479	2356	5	reasoned	reason	VERB
inlawrev-3479	2356	6	that	that	SCONJ
inlawrev-3479	2356	7	even	even	ADV
inlawrev-3479	2356	8	if	if	SCONJ
inlawrev-3479	2356	9	the	the	DET
inlawrev-3479	2356	10	taxpayer	taxpayer	NOUN
inlawrev-3479	2356	11	's	's	PART
inlawrev-3479	2356	12	occupation	occupation	NOUN
inlawrev-3479	2356	13	ofthe	ofthe	PROPN
inlawrev-3479	2356	14	indiana	indiana	PROPN
inlawrev-3479	2356	15	rooming	rooming	PROPN
inlawrev-3479	2356	16	house	house	PROPN
inlawrev-3479	2356	17	amounted	amount	VERB
inlawrev-3479	2356	18	to	to	ADP
inlawrev-3479	2356	19	living	live	VERB
inlawrev-3479	2356	20	in	in	ADP
inlawrev-3479	2356	21	indiana	indiana	PROPN
inlawrev-3479	2356	22	,	,	PUNCT
inlawrev-3479	2356	23	the	the	DET
inlawrev-3479	2356	24	evidence	evidence	NOUN
inlawrev-3479	2356	25	before	before	SCONJ
inlawrev-3479	2356	26	it	it	PRON
inlawrev-3479	2356	27	was	be	AUX
inlawrev-3479	2356	28	that	that	SCONJ
inlawrev-3479	2356	29	the	the	DET
inlawrev-3479	2356	30	taxpayer	taxpayer	NOUN
inlawrev-3479	2356	31	was	be	AUX
inlawrev-3479	2356	32	not	not	PART
inlawrev-3479	2356	33	present	present	ADJ
inlawrev-3479	2356	34	in	in	ADP
inlawrev-3479	2356	35	indiana	indiana	PROPN
inlawrev-3479	2356	36	for	for	ADP
inlawrev-3479	2356	37	at	at	ADV
inlawrev-3479	2356	38	least	least	ADV
inlawrev-3479	2356	39	1	1	NUM
inlawrev-3479	2356	40	83	83	NUM
inlawrev-3479	2356	41	days	day	NOUN
inlawrev-3479	2356	42	.	.	PUNCT
inlawrev-3479	2357	1	787	787	NUM
inlawrev-3479	2357	2	moreover	moreover	ADV
inlawrev-3479	2357	3	,	,	PUNCT
inlawrev-3479	2357	4	the	the	DET
inlawrev-3479	2357	5	tax	tax	NOUN
inlawrev-3479	2357	6	court	court	NOUN
inlawrev-3479	2357	7	held	hold	VERB
inlawrev-3479	2357	8	that	that	PRON
inlawrev-3479	2357	9	absent	absent	ADJ
inlawrev-3479	2357	10	any	any	DET
inlawrev-3479	2357	11	statute	statute	NOUN
inlawrev-3479	2357	12	allowing	allow	VERB
inlawrev-3479	2357	13	dual	dual	ADJ
inlawrev-3479	2357	14	registration	registration	NOUN
inlawrev-3479	2357	15	of	of	ADP
inlawrev-3479	2357	16	one	one	NUM
inlawrev-3479	2357	17	car	car	NOUN
inlawrev-3479	2357	18	in	in	ADP
inlawrev-3479	2357	19	two	two	NUM
inlawrev-3479	2357	20	states	state	NOUN
inlawrev-3479	2357	21	,	,	PUNCT
inlawrev-3479	2357	22	it	it	PRON
inlawrev-3479	2357	23	would	would	AUX
inlawrev-3479	2357	24	not	not	PART
inlawrev-3479	2357	25	require	require	VERB
inlawrev-3479	2357	26	the	the	DET
inlawrev-3479	2357	27	taxpayer	taxpayer	NOUN
inlawrev-3479	2357	28	to	to	PART
inlawrev-3479	2357	29	violate	violate	VERB
inlawrev-3479	2357	30	the	the	DET
inlawrev-3479	2357	31	laws	law	NOUN
inlawrev-3479	2357	32	ofhis	ofhi	VERB
inlawrev-3479	2357	33	home	home	NOUN
inlawrev-3479	2357	34	state	state	NOUN
inlawrev-3479	2357	35	by	by	ADP
inlawrev-3479	2357	36	registering	register	VERB
inlawrev-3479	2357	37	his	his	PRON
inlawrev-3479	2357	38	car	car	NOUN
inlawrev-3479	2357	39	in	in	ADP
inlawrev-3479	2357	40	indiana.788	indiana.788	NOUN
inlawrev-3479	2357	41	the	the	DET
inlawrev-3479	2357	42	tax	tax	NOUN
inlawrev-3479	2357	43	court	court	NOUN
inlawrev-3479	2357	44	held	hold	VERB
inlawrev-3479	2357	45	that	that	SCONJ
inlawrev-3479	2357	46	rather	rather	ADV
inlawrev-3479	2357	47	than	than	ADP
inlawrev-3479	2357	48	being	be	AUX
inlawrev-3479	2357	49	subject	subject	ADJ
inlawrev-3479	2357	50	to	to	ADP
inlawrev-3479	2357	51	the	the	DET
inlawrev-3479	2357	52	mvet	mvet	NOUN
inlawrev-3479	2357	53	statute	statute	NOUN
inlawrev-3479	2357	54	,	,	PUNCT
inlawrev-3479	2357	55	the	the	DET
inlawrev-3479	2357	56	taxpayer	taxpayer	NOUN
inlawrev-3479	2357	57	would	would	AUX
inlawrev-3479	2357	58	be	be	AUX
inlawrev-3479	2357	59	subject	subject	ADJ
inlawrev-3479	2357	60	to	to	ADP
inlawrev-3479	2357	61	section	section	NOUN
inlawrev-3479	2357	62	91	91	NUM
inlawrev-3479	2357	63	8	8	NUM
inlawrev-3479	2357	64	-	-	SYM
inlawrev-3479	2357	65	2	2	NUM
inlawrev-3479	2357	66	-	-	SYM
inlawrev-3479	2357	67	2	2	NUM
inlawrev-3479	2357	68	ofthe	ofthe	PROPN
inlawrev-3479	2357	69	indiana	indiana	PROPN
inlawrev-3479	2357	70	code	code	PROPN
inlawrev-3479	2357	71	,	,	PUNCT
inlawrev-3479	2357	72	which	which	PRON
inlawrev-3479	2357	73	allows	allow	VERB
inlawrev-3479	2357	74	a	a	DET
inlawrev-3479	2357	75	nonresident	nonresident	NOUN
inlawrev-3479	2357	76	to	to	PART
inlawrev-3479	2357	77	operate	operate	VERB
inlawrev-3479	2357	78	a	a	DET
inlawrev-3479	2357	79	vehicle	vehicle	NOUN
inlawrev-3479	2357	80	on	on	ADP
inlawrev-3479	2357	81	indiana	indiana	PROPN
inlawrev-3479	2357	82	roads	road	NOUN
inlawrev-3479	2357	83	without	without	ADP
inlawrev-3479	2357	84	registering	register	VERB
inlawrev-3479	2357	85	the	the	DET
inlawrev-3479	2357	86	vehicle	vehicle	NOUN
inlawrev-3479	2357	87	or	or	CCONJ
inlawrev-3479	2357	88	paying	pay	VERB
inlawrev-3479	2357	89	the	the	DET
inlawrev-3479	2357	90	mvet	mvet	NOUN
inlawrev-3479	2357	91	if	if	SCONJ
inlawrev-3479	2357	92	the	the	DET
inlawrev-3479	2357	93	vehicle	vehicle	NOUN
inlawrev-3479	2357	94	is	be	AUX
inlawrev-3479	2357	95	properly	properly	ADV
inlawrev-3479	2357	96	registered	register	VERB
inlawrev-3479	2357	97	in	in	ADP
inlawrev-3479	2357	98	the	the	DET
inlawrev-3479	2357	99	jurisdiction	jurisdiction	NOUN
inlawrev-3479	2357	100	where	where	SCONJ
inlawrev-3479	2357	101	the	the	DET
inlawrev-3479	2357	102	nonresident	nonresident	NOUN
inlawrev-3479	2357	103	resides	reside	VERB
inlawrev-3479	2357	104	.	.	PUNCT
inlawrev-3479	2358	1	789	789	NUM
inlawrev-3479	2358	2	the	the	DET
inlawrev-3479	2358	3	tax	tax	NOUN
inlawrev-3479	2358	4	court	court	NOUN
inlawrev-3479	2358	5	concluded	conclude	VERB
inlawrev-3479	2358	6	that	that	SCONJ
inlawrev-3479	2358	7	the	the	DET
inlawrev-3479	2358	8	taxpayer	taxpayer	NOUN
inlawrev-3479	2358	9	was	be	AUX
inlawrev-3479	2358	10	a	a	DET
inlawrev-3479	2358	11	resident	resident	ADJ
inlawrev-3479	2358	12	ofillinois	ofillinois	NOUN
inlawrev-3479	2358	13	and	and	CCONJ
inlawrev-3479	2358	14	only	only	ADV
inlawrev-3479	2358	15	worked	work	VERB
inlawrev-3479	2358	16	as	as	ADP
inlawrev-3479	2358	17	an	an	DET
inlawrev-3479	2358	18	employee	employee	NOUN
inlawrev-3479	2358	19	in	in	ADP
inlawrev-3479	2358	20	indiana.790	indiana.790	NOUN
inlawrev-3479	2358	21	the	the	DET
inlawrev-3479	2358	22	tax	tax	NOUN
inlawrev-3479	2358	23	court	court	NOUN
inlawrev-3479	2358	24	reasoned	reason	VERB
inlawrev-3479	2358	25	that	that	SCONJ
inlawrev-3479	2358	26	based	base	VERB
inlawrev-3479	2358	27	on	on	ADP
inlawrev-3479	2358	28	section	section	NOUN
inlawrev-3479	2358	29	9	9	NUM
inlawrev-3479	2358	30	-	-	SYM
inlawrev-3479	2358	31	18	18	NUM
inlawrev-3479	2358	32	-	-	PUNCT
inlawrev-3479	2358	33	2	2	NUM
inlawrev-3479	2358	34	-	-	SYM
inlawrev-3479	2358	35	2	2	NUM
inlawrev-3479	2358	36	of	of	ADP
inlawrev-3479	2358	37	the	the	DET
inlawrev-3479	2358	38	indiana	indiana	PROPN
inlawrev-3479	2358	39	code	code	PROPN
inlawrev-3479	2358	40	,	,	PUNCT
inlawrev-3479	2358	41	the	the	DET
inlawrev-3479	2358	42	legislature	legislature	NOUN
inlawrev-3479	2358	43	did	do	AUX
inlawrev-3479	2358	44	not	not	PART
inlawrev-3479	2358	45	intend	intend	VERB
inlawrev-3479	2358	46	to	to	PART
inlawrev-3479	2358	47	force	force	VERB
inlawrev-3479	2358	48	multiple	multiple	ADJ
inlawrev-3479	2358	49	taxation	taxation	NOUN
inlawrev-3479	2358	50	on	on	ADP
inlawrev-3479	2358	51	people	people	NOUN
inlawrev-3479	2358	52	whose	whose	DET
inlawrev-3479	2358	53	vehicles	vehicle	NOUN
inlawrev-3479	2358	54	were	be	AUX
inlawrev-3479	2358	55	properly	properly	ADV
inlawrev-3479	2358	56	registered	register	VERB
inlawrev-3479	2358	57	in	in	ADP
inlawrev-3479	2358	58	other	other	ADJ
inlawrev-3479	2358	59	states	state	NOUN
inlawrev-3479	2358	60	.	.	PUNCT
inlawrev-3479	2359	1	791	791	NUM
inlawrev-3479	2359	2	therefore	therefore	ADV
inlawrev-3479	2359	3	,	,	PUNCT
inlawrev-3479	2359	4	the	the	DET
inlawrev-3479	2359	5	tax	tax	NOUN
inlawrev-3479	2359	6	court	court	NOUN
inlawrev-3479	2359	7	reversed	reverse	VERB
inlawrev-3479	2359	8	the	the	DET
inlawrev-3479	2359	9	final	final	ADJ
inlawrev-3479	2359	10	determination	determination	NOUN
inlawrev-3479	2359	11	of	of	ADP
inlawrev-3479	2359	12	the	the	DET
inlawrev-3479	2359	13	idsr	idsr	NOUN
inlawrev-3479	2359	14	that	that	PRON
inlawrev-3479	2359	15	the	the	DET
inlawrev-3479	2359	16	taxpayer	taxpayer	NOUN
inlawrev-3479	2359	17	was	be	AUX
inlawrev-3479	2359	18	liable	liable	ADJ
inlawrev-3479	2359	19	for	for	ADP
inlawrev-3479	2359	20	the	the	DET
inlawrev-3479	2359	21	mvet.792	mvet.792	PROPN
inlawrev-3479	2359	22	j.	j.	PROPN
inlawrev-3479	2359	23	indiana	indiana	PROPN
inlawrev-3479	2359	24	public	public	PROPN
inlawrev-3479	2359	25	lawsuit	lawsuit	NOUN
inlawrev-3479	2359	26	in	in	ADP
inlawrev-3479	2359	27	graber	graber	PROPN
inlawrev-3479	2359	28	v.	v.	ADP
inlawrev-3479	2359	29	state	state	PROPN
inlawrev-3479	2359	30	board	board	PROPN
inlawrev-3479	2359	31	of	of	ADP
inlawrev-3479	2359	32	tax	tax	NOUN
inlawrev-3479	2359	33	commissioners	commissioner	NOUN
inlawrev-3479	2359	34	™	™	VERB
inlawrev-3479	2359	35	residents	resident	NOUN
inlawrev-3479	2359	36	and	and	CCONJ
inlawrev-3479	2359	37	real	real	ADJ
inlawrev-3479	2359	38	783	783	NUM
inlawrev-3479	2359	39	.	.	PUNCT
inlawrev-3479	2360	1	bruns	brun	NOUN
inlawrev-3479	2360	2	,	,	PUNCT
inlawrev-3479	2360	3	725	725	NUM
inlawrev-3479	2360	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2360	5	at	at	ADP
inlawrev-3479	2360	6	1027	1027	NUM
inlawrev-3479	2360	7	(	(	PUNCT
inlawrev-3479	2360	8	citing	cite	VERB
inlawrev-3479	2360	9	croop	croop	NOUN
inlawrev-3479	2360	10	,	,	PUNCT
inlawrev-3479	2360	11	157	157	NUM
inlawrev-3479	2360	12	n.e	n.e	PROPN
inlawrev-3479	2360	13	.	.	PUNCT
inlawrev-3479	2361	1	at	at	ADP
inlawrev-3479	2361	2	277	277	NUM
inlawrev-3479	2361	3	-	-	SYM
inlawrev-3479	2361	4	78	78	NUM
inlawrev-3479	2361	5	)	)	PUNCT
inlawrev-3479	2361	6	.	.	PUNCT
inlawrev-3479	2362	1	784	784	NUM
inlawrev-3479	2362	2	.	.	PUNCT
inlawrev-3479	2363	1	i	i	PRON
inlawrev-3479	2363	2	d.	d.	PROPN
inlawrev-3479	2363	3	(	(	PUNCT
inlawrev-3479	2363	4	quoting	quote	VERB
inlawrev-3479	2363	5	in	in	ADP
inlawrev-3479	2363	6	evrard	evrard	NOUN
inlawrev-3479	2363	7	,	,	PUNCT
inlawrev-3479	2363	8	333	333	NUM
inlawrev-3479	2363	9	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2363	10	765	765	NUM
inlawrev-3479	2363	11	,	,	PUNCT
inlawrev-3479	2363	12	768	768	NUM
inlawrev-3479	2363	13	(	(	PUNCT
inlawrev-3479	2363	14	ind	ind	NOUN
inlawrev-3479	2363	15	.	.	PUNCT
inlawrev-3479	2363	16	1975	1975	NUM
inlawrev-3479	2363	17	)	)	PUNCT
inlawrev-3479	2363	18	(	(	PUNCT
inlawrev-3479	2363	19	establishing	establish	VERB
inlawrev-3479	2363	20	clarification	clarification	NOUN
inlawrev-3479	2363	21	of	of	ADP
inlawrev-3479	2363	22	laws	law	NOUN
inlawrev-3479	2363	23	regarding	regard	VERB
inlawrev-3479	2363	24	voting	voting	NOUN
inlawrev-3479	2363	25	and	and	CCONJ
inlawrev-3479	2363	26	residency	residency	NOUN
inlawrev-3479	2363	27	)	)	PUNCT
inlawrev-3479	2363	28	.	.	PUNCT
inlawrev-3479	2364	1	785	785	X
inlawrev-3479	2364	2	.	.	PUNCT
inlawrev-3479	2364	3	see	see	VERB
inlawrev-3479	2364	4	i	i	PRON
inlawrev-3479	2364	5	d.	d.	PROPN
inlawrev-3479	2364	6	at	at	ADP
inlawrev-3479	2364	7	1028	1028	NUM
inlawrev-3479	2364	8	.	.	PUNCT
inlawrev-3479	2365	1	786	786	NUM
inlawrev-3479	2365	2	.	.	PUNCT
inlawrev-3479	2366	1	see	see	VERB
inlawrev-3479	2366	2	i	i	PRON
inlawrev-3479	2366	3	d.	d.	PROPN
inlawrev-3479	2366	4	787	787	NUM
inlawrev-3479	2366	5	.	.	PUNCT
inlawrev-3479	2367	1	see	see	VERB
inlawrev-3479	2367	2	i	i	PRON
inlawrev-3479	2367	3	d.	d.	PROPN
inlawrev-3479	2367	4	788	788	NUM
inlawrev-3479	2367	5	.	.	PUNCT
inlawrev-3479	2368	1	see	see	VERB
inlawrev-3479	2368	2	i	i	PRON
inlawrev-3479	2368	3	d.	d.	PROPN
inlawrev-3479	2368	4	;	;	PUNCT
inlawrev-3479	2368	5	see	see	VERB
inlawrev-3479	2368	6	also	also	ADV
inlawrev-3479	2368	7	625	625	NUM
inlawrev-3479	2368	8	ill	ill	ADJ
inlawrev-3479	2368	9	.	.	PUNCT
inlawrev-3479	2369	1	comp	comp	PROPN
inlawrev-3479	2369	2	.	.	PUNCT
inlawrev-3479	2370	1	stat	stat	PROPN
inlawrev-3479	2370	2	.	.	PUNCT
inlawrev-3479	2371	1	5/3	5/3	NUM
inlawrev-3479	2371	2	-	-	SYM
inlawrev-3479	2371	3	40	40	NUM
inlawrev-3479	2371	4	1	1	NUM
inlawrev-3479	2371	5	(	(	PUNCT
inlawrev-3479	2371	6	a	a	NOUN
inlawrev-3479	2371	7	)	)	PUNCT
inlawrev-3479	2371	8	(	(	PUNCT
inlawrev-3479	2371	9	2000	2000	NUM
inlawrev-3479	2371	10	)	)	PUNCT
inlawrev-3479	2371	11	(	(	PUNCT
inlawrev-3479	2371	12	stating	state	VERB
inlawrev-3479	2371	13	that	that	SCONJ
inlawrev-3479	2371	14	it	it	PRON
inlawrev-3479	2371	15	shall	shall	AUX
inlawrev-3479	2371	16	be	be	AUX
inlawrev-3479	2371	17	unlawful	unlawful	ADJ
inlawrev-3479	2371	18	for	for	ADP
inlawrev-3479	2371	19	any	any	DET
inlawrev-3479	2371	20	owner	owner	NOUN
inlawrev-3479	2371	21	of	of	ADP
inlawrev-3479	2371	22	a	a	DET
inlawrev-3479	2371	23	vehicle	vehicle	NOUN
inlawrev-3479	2371	24	to	to	PART
inlawrev-3479	2371	25	allow	allow	VERB
inlawrev-3479	2371	26	that	that	DET
inlawrev-3479	2371	27	vehicle	vehicle	NOUN
inlawrev-3479	2371	28	to	to	PART
inlawrev-3479	2371	29	be	be	AUX
inlawrev-3479	2371	30	driven	drive	VERB
inlawrev-3479	2371	31	without	without	ADP
inlawrev-3479	2371	32	being	be	AUX
inlawrev-3479	2371	33	registered	register	VERB
inlawrev-3479	2371	34	)	)	PUNCT
inlawrev-3479	2371	35	.	.	PUNCT
inlawrev-3479	2372	1	789	789	X
inlawrev-3479	2372	2	.	.	X
inlawrev-3479	2372	3	see	see	VERB
inlawrev-3479	2372	4	bruns	brun	NOUN
inlawrev-3479	2372	5	,	,	PUNCT
inlawrev-3479	2372	6	725	725	NUM
inlawrev-3479	2372	7	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2372	8	at	at	ADP
inlawrev-3479	2372	9	1028	1028	NUM
inlawrev-3479	2372	10	;	;	PUNCT
inlawrev-3479	2372	11	see	see	VERB
inlawrev-3479	2372	12	also	also	ADV
inlawrev-3479	2372	13	ind	ind	PROPN
inlawrev-3479	2372	14	.	.	PUNCT
inlawrev-3479	2373	1	code	code	PROPN
inlawrev-3479	2373	2	§	§	PROPN
inlawrev-3479	2373	3	9	9	NUM
inlawrev-3479	2373	4	-	-	SYM
inlawrev-3479	2373	5	18	18	NUM
inlawrev-3479	2373	6	-	-	PUNCT
inlawrev-3479	2373	7	2	2	NUM
inlawrev-3479	2373	8	-	-	SYM
inlawrev-3479	2373	9	2	2	NUM
inlawrev-3479	2373	10	(	(	PUNCT
inlawrev-3479	2373	11	2000	2000	NUM
inlawrev-3479	2373	12	)	)	PUNCT
inlawrev-3479	2373	13	.	.	PUNCT
inlawrev-3479	2374	1	790	790	NUM
inlawrev-3479	2374	2	.	.	PUNCT
inlawrev-3479	2375	1	see	see	VERB
inlawrev-3479	2375	2	bruns	brun	NOUN
inlawrev-3479	2375	3	,	,	PUNCT
inlawrev-3479	2375	4	725	725	NUM
inlawrev-3479	2375	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2375	6	at	at	ADP
inlawrev-3479	2375	7	1	1	NUM
inlawrev-3479	2375	8	028	028	NUM
inlawrev-3479	2375	9	.	.	PUNCT
inlawrev-3479	2376	1	791	791	NUM
inlawrev-3479	2376	2	.	.	PUNCT
inlawrev-3479	2377	1	see	see	VERB
inlawrev-3479	2377	2	i	i	PRON
inlawrev-3479	2377	3	d.	d.	PROPN
inlawrev-3479	2377	4	792	792	NUM
inlawrev-3479	2377	5	.	.	PUNCT
inlawrev-3479	2378	1	see	see	VERB
inlawrev-3479	2378	2	i	i	PRON
inlawrev-3479	2378	3	d.	d.	PROPN
inlawrev-3479	2378	4	at	at	ADP
inlawrev-3479	2378	5	1029	1029	NUM
inlawrev-3479	2378	6	.	.	PUNCT
inlawrev-3479	2379	1	793	793	NUM
inlawrev-3479	2379	2	.	.	NOUN
inlawrev-3479	2379	3	727	727	NUM
inlawrev-3479	2379	4	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2379	5	802	802	NUM
inlawrev-3479	2379	6	(	(	PUNCT
inlawrev-3479	2379	7	ind	ind	NOUN
inlawrev-3479	2379	8	.	.	PUNCT
inlawrev-3479	2380	1	tax	tax	PROPN
inlawrev-3479	2380	2	ct	ct	PROPN
inlawrev-3479	2380	3	.	.	PROPN
inlawrev-3479	2380	4	2000	2000	NUM
inlawrev-3479	2380	5	)	)	PUNCT
inlawrev-3479	2380	6	.	.	PUNCT
inlawrev-3479	2381	1	1	1	NUM
inlawrev-3479	2381	2	072	072	NUM
inlawrev-3479	2381	3	indiana	indiana	PROPN
inlawrev-3479	2381	4	law	law	PROPN
inlawrev-3479	2381	5	review	review	NOUN
inlawrev-3479	2381	6	[	[	X
inlawrev-3479	2381	7	vol	vol	NOUN
inlawrev-3479	2381	8	.	.	PUNCT
inlawrev-3479	2382	1	34	34	NUM
inlawrev-3479	2382	2	:	:	SYM
inlawrev-3479	2382	3	1	1	NUM
inlawrev-3479	2382	4	003	003	NUM
inlawrev-3479	2382	5	property	property	NOUN
inlawrev-3479	2382	6	owners	owner	NOUN
inlawrev-3479	2382	7	(	(	PUNCT
inlawrev-3479	2382	8	petitioners	petitioner	NOUN
inlawrev-3479	2382	9	)	)	PUNCT
inlawrev-3479	2382	10	of	of	ADP
inlawrev-3479	2382	11	five	five	NUM
inlawrev-3479	2382	12	townships	township	NOUN
inlawrev-3479	2382	13	in	in	ADP
inlawrev-3479	2382	14	daviess	daviess	PROPN
inlawrev-3479	2382	15	county	county	PROPN
inlawrev-3479	2382	16	,	,	PUNCT
inlawrev-3479	2382	17	indiana	indiana	PROPN
inlawrev-3479	2382	18	,	,	PUNCT
inlawrev-3479	2382	19	challenged	challenge	VERB
inlawrev-3479	2382	20	the	the	DET
inlawrev-3479	2382	21	decision	decision	NOUN
inlawrev-3479	2382	22	of	of	ADP
inlawrev-3479	2382	23	the	the	DET
inlawrev-3479	2382	24	isbtc	isbtc	NOUN
inlawrev-3479	2382	25	to	to	PART
inlawrev-3479	2382	26	approve	approve	VERB
inlawrev-3479	2382	27	a	a	DET
inlawrev-3479	2382	28	lease	lease	NOUN
inlawrev-3479	2382	29	agreement	agreement	NOUN
inlawrev-3479	2382	30	for	for	ADP
inlawrev-3479	2382	31	a	a	DET
inlawrev-3479	2382	32	new	new	ADJ
inlawrev-3479	2382	33	elementary	elementary	ADJ
inlawrev-3479	2382	34	school	school	NOUN
inlawrev-3479	2382	35	building	building	NOUN
inlawrev-3479	2382	36	between	between	ADP
inlawrev-3479	2382	37	the	the	DET
inlawrev-3479	2382	38	north	north	PROPN
inlawrev-3479	2382	39	daviess	daviess	PROPN
inlawrev-3479	2382	40	community	community	PROPN
inlawrev-3479	2382	41	school	school	NOUN
inlawrev-3479	2382	42	corporation	corporation	NOUN
inlawrev-3479	2382	43	(	(	PUNCT
inlawrev-3479	2382	44	school	school	NOUN
inlawrev-3479	2382	45	corporation	corporation	NOUN
inlawrev-3479	2382	46	)	)	PUNCT
inlawrev-3479	2382	47	and	and	CCONJ
inlawrev-3479	2382	48	the	the	DET
inlawrev-3479	2382	49	north	north	PROPN
inlawrev-3479	2382	50	daviess	daviess	PROPN
inlawrev-3479	2382	51	school	school	PROPN
inlawrev-3479	2382	52	building	building	NOUN
inlawrev-3479	2382	53	corporation	corporation	NOUN
inlawrev-3479	2382	54	.	.	PUNCT
inlawrev-3479	2383	1	794	794	NUM
inlawrev-3479	2384	1	the	the	DET
inlawrev-3479	2384	2	tax	tax	NOUN
inlawrev-3479	2384	3	court	court	NOUN
inlawrev-3479	2384	4	decided	decide	VERB
inlawrev-3479	2384	5	that	that	SCONJ
inlawrev-3479	2384	6	the	the	DET
inlawrev-3479	2384	7	petitioners	petitioner	NOUN
inlawrev-3479	2384	8	would	would	AUX
inlawrev-3479	2384	9	be	be	AUX
inlawrev-3479	2384	10	required	require	VERB
inlawrev-3479	2384	11	to	to	PART
inlawrev-3479	2384	12	post	post	VERB
inlawrev-3479	2384	13	a	a	DET
inlawrev-3479	2384	14	bond	bond	NOUN
inlawrev-3479	2384	15	in	in	ADP
inlawrev-3479	2384	16	order	order	NOUN
inlawrev-3479	2384	17	to	to	PART
inlawrev-3479	2384	18	continue	continue	VERB
inlawrev-3479	2384	19	prosecuting	prosecute	VERB
inlawrev-3479	2384	20	this	this	DET
inlawrev-3479	2384	21	public	public	ADJ
inlawrev-3479	2384	22	lawsuit.793	lawsuit.793	PROPN
inlawrev-3479	2384	23	in	in	ADP
inlawrev-3479	2384	24	order	order	NOUN
inlawrev-3479	2384	25	to	to	PART
inlawrev-3479	2384	26	avoid	avoid	VERB
inlawrev-3479	2384	27	posting	post	VERB
inlawrev-3479	2384	28	a	a	DET
inlawrev-3479	2384	29	bond	bond	NOUN
inlawrev-3479	2384	30	,	,	PUNCT
inlawrev-3479	2384	31	the	the	DET
inlawrev-3479	2384	32	petitioners	petitioner	NOUN
inlawrev-3479	2384	33	must	must	AUX
inlawrev-3479	2384	34	present	present	VERB
inlawrev-3479	2384	35	sufficient	sufficient	ADJ
inlawrev-3479	2384	36	evidence	evidence	NOUN
inlawrev-3479	2384	37	showing	show	VERB
inlawrev-3479	2384	38	that	that	SCONJ
inlawrev-3479	2384	39	the	the	DET
inlawrev-3479	2384	40	isbtcs	isbtcs	NOUN
inlawrev-3479	2384	41	approval	approval	NOUN
inlawrev-3479	2384	42	was	be	AUX
inlawrev-3479	2384	43	arbitrary	arbitrary	ADJ
inlawrev-3479	2384	44	and	and	CCONJ
inlawrev-3479	2384	45	capricious	capricious	ADJ
inlawrev-3479	2384	46	,	,	PUNCT
inlawrev-3479	2384	47	an	an	DET
inlawrev-3479	2384	48	abuse	abuse	NOUN
inlawrev-3479	2384	49	of	of	ADP
inlawrev-3479	2384	50	discretion	discretion	NOUN
inlawrev-3479	2384	51	,	,	PUNCT
inlawrev-3479	2384	52	unsupported	unsupported	ADJ
inlawrev-3479	2384	53	by	by	ADP
inlawrev-3479	2384	54	substantial	substantial	ADJ
inlawrev-3479	2384	55	evidence	evidence	NOUN
inlawrev-3479	2384	56	or	or	CCONJ
inlawrev-3479	2384	57	,	,	PUNCT
inlawrev-3479	2384	58	in	in	ADP
inlawrev-3479	2384	59	excess	excess	NOUN
inlawrev-3479	2384	60	of	of	ADP
inlawrev-3479	2384	61	statutory	statutory	ADJ
inlawrev-3479	2384	62	authority.796	authority.796	PROPN
inlawrev-3479	2384	63	the	the	DET
inlawrev-3479	2384	64	legislature	legislature	NOUN
inlawrev-3479	2384	65	has	have	AUX
inlawrev-3479	2384	66	directed	direct	VERB
inlawrev-3479	2384	67	the	the	DET
inlawrev-3479	2384	68	isbtc	isbtc	NOUN
inlawrev-3479	2384	69	to	to	PART
inlawrev-3479	2384	70	consider	consider	VERB
inlawrev-3479	2384	71	several	several	ADJ
inlawrev-3479	2384	72	factors	factor	NOUN
inlawrev-3479	2384	73	when	when	SCONJ
inlawrev-3479	2384	74	determining	determine	VERB
inlawrev-3479	2384	75	whether	whether	SCONJ
inlawrev-3479	2384	76	to	to	PART
inlawrev-3479	2384	77	approve	approve	VERB
inlawrev-3479	2384	78	a	a	DET
inlawrev-3479	2384	79	school	school	NOUN
inlawrev-3479	2384	80	building	building	NOUN
inlawrev-3479	2384	81	construction	construction	NOUN
inlawrev-3479	2384	82	project	project	NOUN
inlawrev-3479	2384	83	(	(	PUNCT
inlawrev-3479	2384	84	and	and	CCONJ
inlawrev-3479	2384	85	by	by	ADP
inlawrev-3479	2384	86	implication	implication	NOUN
inlawrev-3479	2384	87	the	the	DET
inlawrev-3479	2384	88	approval	approval	NOUN
inlawrev-3479	2384	89	of	of	ADP
inlawrev-3479	2384	90	a	a	DET
inlawrev-3479	2384	91	lease	lease	NOUN
inlawrev-3479	2384	92	for	for	ADP
inlawrev-3479	2384	93	a	a	DET
inlawrev-3479	2384	94	newly	newly	ADV
inlawrev-3479	2384	95	constructed	construct	VERB
inlawrev-3479	2384	96	school	school	NOUN
inlawrev-3479	2384	97	building	building	NOUN
inlawrev-3479	2384	98	)	)	PUNCT
inlawrev-3479	2384	99	including	include	VERB
inlawrev-3479	2384	100	:	:	PUNCT
inlawrev-3479	2384	101	the	the	DET
inlawrev-3479	2384	102	current	current	ADJ
inlawrev-3479	2384	103	and	and	CCONJ
inlawrev-3479	2384	104	proposed	propose	VERB
inlawrev-3479	2384	105	square	square	ADJ
inlawrev-3479	2384	106	footage	footage	NOUN
inlawrev-3479	2384	107	ofschool	ofschool	NOUN
inlawrev-3479	2384	108	building	building	NOUN
inlawrev-3479	2384	109	space	space	NOUN
inlawrev-3479	2384	110	per	per	ADP
inlawrev-3479	2384	111	student	student	NOUN
inlawrev-3479	2384	112	;	;	PUNCT
inlawrev-3479	2384	113	enrollment	enrollment	NOUN
inlawrev-3479	2384	114	patterns	pattern	NOUN
inlawrev-3479	2384	115	within	within	ADP
inlawrev-3479	2384	116	the	the	DET
inlawrev-3479	2384	117	school	school	NOUN
inlawrev-3479	2384	118	corporation	corporation	NOUN
inlawrev-3479	2384	119	;	;	PUNCT
inlawrev-3479	2384	120	the	the	DET
inlawrev-3479	2384	121	age	age	NOUN
inlawrev-3479	2384	122	and	and	CCONJ
inlawrev-3479	2384	123	condition	condition	NOUN
inlawrev-3479	2384	124	of	of	ADP
inlawrev-3479	2384	125	the	the	DET
inlawrev-3479	2384	126	current	current	ADJ
inlawrev-3479	2384	127	school	school	NOUN
inlawrev-3479	2384	128	facilities	facility	NOUN
inlawrev-3479	2384	129	;	;	PUNCT
inlawrev-3479	2384	130	the	the	DET
inlawrev-3479	2384	131	cost	cost	NOUN
inlawrev-3479	2384	132	per	per	ADP
inlawrev-3479	2384	133	square	square	ADJ
inlawrev-3479	2384	134	foot	foot	NOUN
inlawrev-3479	2384	135	of	of	ADP
inlawrev-3479	2384	136	the	the	DET
inlawrev-3479	2384	137	school	school	NOUN
inlawrev-3479	2384	138	building	building	NOUN
inlawrev-3479	2384	139	construction	construction	NOUN
inlawrev-3479	2384	140	project	project	NOUN
inlawrev-3479	2384	141	;	;	PUNCT
inlawrev-3479	2384	142	the	the	DET
inlawrev-3479	2384	143	effect	effect	NOUN
inlawrev-3479	2384	144	that	that	SCONJ
inlawrev-3479	2384	145	completion	completion	NOUN
inlawrev-3479	2384	146	of	of	ADP
inlawrev-3479	2384	147	the	the	DET
inlawrev-3479	2384	148	school	school	NOUN
inlawrev-3479	2384	149	building	building	NOUN
inlawrev-3479	2384	150	construction	construction	NOUN
inlawrev-3479	2384	151	project	project	NOUN
inlawrev-3479	2384	152	would	would	AUX
inlawrev-3479	2384	153	have	have	AUX
inlawrev-3479	2384	154	on	on	ADP
inlawrev-3479	2384	155	the	the	DET
inlawrev-3479	2384	156	school	school	NOUN
inlawrev-3479	2384	157	corporation	corporation	NOUN
inlawrev-3479	2384	158	's	's	PART
inlawrev-3479	2384	159	tax	tax	NOUN
inlawrev-3479	2384	160	rate	rate	NOUN
inlawrev-3479	2384	161	;	;	PUNCT
inlawrev-3479	2384	162	and	and	CCONJ
inlawrev-3479	2384	163	,	,	PUNCT
inlawrev-3479	2384	164	any	any	DET
inlawrev-3479	2384	165	other	other	ADJ
inlawrev-3479	2384	166	pertinent	pertinent	ADJ
inlawrev-3479	2384	167	matter	matter	NOUN
inlawrev-3479	2384	168	.	.	PUNCT
inlawrev-3479	2385	1	797	797	NUM
inlawrev-3479	2385	2	the	the	DET
inlawrev-3479	2385	3	controlling	control	VERB
inlawrev-3479	2385	4	statute	statute	NOUN
inlawrev-3479	2385	5	does	do	AUX
inlawrev-3479	2385	6	not	not	PART
inlawrev-3479	2385	7	require	require	VERB
inlawrev-3479	2385	8	the	the	DET
inlawrev-3479	2385	9	isbtc	isbtc	NOUN
inlawrev-3479	2385	10	to	to	PART
inlawrev-3479	2385	11	assign	assign	VERB
inlawrev-3479	2385	12	greater	great	ADJ
inlawrev-3479	2385	13	weight	weight	NOUN
inlawrev-3479	2385	14	to	to	ADP
inlawrev-3479	2385	15	any	any	DET
inlawrev-3479	2385	16	one	one	NUM
inlawrev-3479	2385	17	ofthe	ofthe	ADJ
inlawrev-3479	2385	18	listed	list	VERB
inlawrev-3479	2385	19	factors	factor	NOUN
inlawrev-3479	2385	20	nor	nor	CCONJ
inlawrev-3479	2385	21	does	do	AUX
inlawrev-3479	2385	22	the	the	DET
inlawrev-3479	2385	23	isbtc	isbtc	NOUN
inlawrev-3479	2385	24	have	have	VERB
inlawrev-3479	2385	25	to	to	PART
inlawrev-3479	2385	26	consider	consider	VERB
inlawrev-3479	2385	27	any	any	DET
inlawrev-3479	2385	28	single	single	ADJ
inlawrev-3479	2385	29	factor	factor	NOUN
inlawrev-3479	2385	30	dispositive	dispositive	NOUN
inlawrev-3479	2385	31	in	in	ADP
inlawrev-3479	2385	32	reaching	reach	VERB
inlawrev-3479	2385	33	its	its	PRON
inlawrev-3479	2385	34	decision	decision	NOUN
inlawrev-3479	2385	35	.	.	PUNCT
inlawrev-3479	2386	1	798	798	NUM
inlawrev-3479	2386	2	however	however	ADV
inlawrev-3479	2386	3	,	,	PUNCT
inlawrev-3479	2386	4	as	as	SCONJ
inlawrev-3479	2386	5	the	the	DET
inlawrev-3479	2386	6	tax	tax	NOUN
inlawrev-3479	2386	7	court	court	NOUN
inlawrev-3479	2386	8	cautioned	caution	VERB
inlawrev-3479	2386	9	,	,	PUNCT
inlawrev-3479	2386	10	the	the	DET
inlawrev-3479	2386	11	isbtc	isbtc	NOUN
inlawrev-3479	2386	12	must	must	AUX
inlawrev-3479	2386	13	actually	actually	ADV
inlawrev-3479	2386	14	consider	consider	VERB
inlawrev-3479	2386	15	each	each	PRON
inlawrev-3479	2386	16	ofthe	ofthe	ADJ
inlawrev-3479	2386	17	listed	list	VERB
inlawrev-3479	2386	18	factors	factor	NOUN
inlawrev-3479	2386	19	and	and	CCONJ
inlawrev-3479	2386	20	failure	failure	NOUN
inlawrev-3479	2386	21	to	to	PART
inlawrev-3479	2386	22	do	do	AUX
inlawrev-3479	2386	23	so	so	ADV
inlawrev-3479	2386	24	constitutes	constitute	VERB
inlawrev-3479	2386	25	an	an	DET
inlawrev-3479	2386	26	abuse	abuse	NOUN
inlawrev-3479	2386	27	of	of	ADP
inlawrev-3479	2386	28	discretion	discretion	NOUN
inlawrev-3479	2386	29	by	by	ADP
inlawrev-3479	2386	30	the	the	DET
inlawrev-3479	2386	31	isbtc	isbtc	NOUN
inlawrev-3479	2386	32	.	.	PUNCT
inlawrev-3479	2387	1	799	799	NUM
inlawrev-3479	2387	2	the	the	DET
inlawrev-3479	2387	3	petitioners	petitioner	NOUN
inlawrev-3479	2387	4	contended	contend	VERB
inlawrev-3479	2387	5	that	that	SCONJ
inlawrev-3479	2387	6	the	the	DET
inlawrev-3479	2387	7	isbtc	isbtc	NOUN
inlawrev-3479	2387	8	failed	fail	VERB
inlawrev-3479	2387	9	to	to	PART
inlawrev-3479	2387	10	consider	consider	VERB
inlawrev-3479	2387	11	the	the	DET
inlawrev-3479	2387	12	sixth	sixth	ADJ
inlawrev-3479	2387	13	ofthe	ofthe	NOUN
inlawrev-3479	2387	14	above	above	ADP
inlawrev-3479	2387	15	-	-	PUNCT
inlawrev-3479	2387	16	listed	list	VERB
inlawrev-3479	2387	17	factors	factor	NOUN
inlawrev-3479	2387	18	concerning	concern	VERB
inlawrev-3479	2387	19	any	any	DET
inlawrev-3479	2387	20	other	other	ADJ
inlawrev-3479	2387	21	"	"	PUNCT
inlawrev-3479	2387	22	pertinent	pertinent	ADJ
inlawrev-3479	2387	23	matter	matter	NOUN
inlawrev-3479	2387	24	.	.	PUNCT
inlawrev-3479	2387	25	"	"	PUNCT
inlawrev-3479	2388	1	800	800	NUM
inlawrev-3479	2388	2	however	however	ADV
inlawrev-3479	2388	3	,	,	PUNCT
inlawrev-3479	2388	4	the	the	DET
inlawrev-3479	2388	5	tax	tax	NOUN
inlawrev-3479	2388	6	court	court	NOUN
inlawrev-3479	2388	7	found	find	VERB
inlawrev-3479	2388	8	that	that	SCONJ
inlawrev-3479	2388	9	the	the	DET
inlawrev-3479	2388	10	isbtc	isbtc	NOUN
inlawrev-3479	2388	11	considered	consider	VERB
inlawrev-3479	2388	12	both	both	CCONJ
inlawrev-3479	2388	13	the	the	DET
inlawrev-3479	2388	14	alleged	allege	VERB
inlawrev-3479	2388	15	soil	soil	NOUN
inlawrev-3479	2388	16	and	and	CCONJ
inlawrev-3479	2388	17	wastewater	wastewater	NOUN
inlawrev-3479	2388	18	problems	problem	NOUN
inlawrev-3479	2388	19	with	with	ADP
inlawrev-3479	2388	20	the	the	DET
inlawrev-3479	2388	21	proposed	propose	VERB
inlawrev-3479	2388	22	construction	construction	NOUN
inlawrev-3479	2388	23	site	site	NOUN
inlawrev-3479	2388	24	,	,	PUNCT
inlawrev-3479	2388	25	and	and	CCONJ
inlawrev-3479	2388	26	the	the	DET
inlawrev-3479	2388	27	educational	educational	ADJ
inlawrev-3479	2388	28	needs	need	NOUN
inlawrev-3479	2388	29	of	of	ADP
inlawrev-3479	2388	30	amish	amish	ADJ
inlawrev-3479	2388	31	students	student	NOUN
inlawrev-3479	2388	32	within	within	ADP
inlawrev-3479	2388	33	the	the	DET
inlawrev-3479	2388	34	school	school	NOUN
inlawrev-3479	2388	35	district.801	district.801	NOUN
inlawrev-3479	2388	36	therefore	therefore	ADV
inlawrev-3479	2388	37	,	,	PUNCT
inlawrev-3479	2388	38	the	the	DET
inlawrev-3479	2388	39	tax	tax	NOUN
inlawrev-3479	2388	40	court	court	NOUN
inlawrev-3479	2388	41	determined	determine	VERB
inlawrev-3479	2388	42	that	that	SCONJ
inlawrev-3479	2388	43	the	the	DET
inlawrev-3479	2388	44	petitioners	petitioner	NOUN
inlawrev-3479	2388	45	failed	fail	VERB
inlawrev-3479	2388	46	to	to	PART
inlawrev-3479	2388	47	present	present	VERB
inlawrev-3479	2388	48	evidence	evidence	NOUN
inlawrev-3479	2388	49	showing	show	VERB
inlawrev-3479	2388	50	that	that	SCONJ
inlawrev-3479	2388	51	the	the	DET
inlawrev-3479	2388	52	isbtc	isbtc	NOUN
inlawrev-3479	2388	53	failed	fail	VERB
inlawrev-3479	2388	54	to	to	PART
inlawrev-3479	2388	55	consider	consider	VERB
inlawrev-3479	2388	56	the	the	DET
inlawrev-3479	2388	57	listed	list	VERB
inlawrev-3479	2388	58	statutory	statutory	ADJ
inlawrev-3479	2388	59	factors	factor	NOUN
inlawrev-3479	2388	60	.	.	PUNCT
inlawrev-3479	2389	1	802	802	NUM
inlawrev-3479	2389	2	the	the	DET
inlawrev-3479	2389	3	tax	tax	NOUN
inlawrev-3479	2389	4	court	court	NOUN
inlawrev-3479	2389	5	held	hold	VERB
inlawrev-3479	2389	6	that	that	SCONJ
inlawrev-3479	2389	7	the	the	DET
inlawrev-3479	2389	8	petitioners	petitioner	NOUN
inlawrev-3479	2389	9	could	could	AUX
inlawrev-3479	2389	10	have	have	AUX
inlawrev-3479	2389	11	shown	show	VERB
inlawrev-3479	2389	12	that	that	SCONJ
inlawrev-3479	2389	13	a	a	DET
inlawrev-3479	2389	14	substantial	substantial	ADJ
inlawrev-3479	2389	15	issue	issue	NOUN
inlawrev-3479	2389	16	for	for	ADP
inlawrev-3479	2389	17	trial	trial	NOUN
inlawrev-3479	2389	18	existed	exist	VERB
inlawrev-3479	2389	19	by	by	ADP
inlawrev-3479	2389	20	presenting	present	VERB
inlawrev-3479	2389	21	evidence	evidence	NOUN
inlawrev-3479	2389	22	that	that	SCONJ
inlawrev-3479	2389	23	,	,	PUNCT
inlawrev-3479	2389	24	despite	despite	SCONJ
inlawrev-3479	2389	25	having	having	AUX
inlawrev-3479	2389	26	considered	consider	VERB
inlawrev-3479	2389	27	the	the	DET
inlawrev-3479	2389	28	proper	proper	ADJ
inlawrev-3479	2389	29	factors	factor	NOUN
inlawrev-3479	2389	30	,	,	PUNCT
inlawrev-3479	2389	31	the	the	DET
inlawrev-3479	2389	32	isbtc	isbtc	NOUN
inlawrev-3479	2389	33	's	's	PART
inlawrev-3479	2389	34	approval	approval	NOUN
inlawrev-3479	2389	35	was	be	AUX
inlawrev-3479	2389	36	nevertheless	nevertheless	ADV
inlawrev-3479	2389	37	arbitrary	arbitrary	ADJ
inlawrev-3479	2389	38	and	and	CCONJ
inlawrev-3479	2389	39	capricious	capricious	ADJ
inlawrev-3479	2389	40	,	,	PUNCT
inlawrev-3479	2389	41	constituted	constitute	VERB
inlawrev-3479	2389	42	an	an	DET
inlawrev-3479	2389	43	abuse	abuse	NOUN
inlawrev-3479	2389	44	of	of	ADP
inlawrev-3479	2389	45	discretion	discretion	NOUN
inlawrev-3479	2389	46	,	,	PUNCT
inlawrev-3479	2389	47	was	be	AUX
inlawrev-3479	2389	48	not	not	PART
inlawrev-3479	2389	49	supported	support	VERB
inlawrev-3479	2389	50	by	by	ADP
inlawrev-3479	2389	51	substantial	substantial	ADJ
inlawrev-3479	2389	52	evidence	evidence	NOUN
inlawrev-3479	2389	53	or	or	CCONJ
inlawrev-3479	2389	54	exceeded	exceed	VERB
inlawrev-3479	2389	55	statutory	statutory	ADJ
inlawrev-3479	2389	56	authority	authority	NOUN
inlawrev-3479	2389	57	.	.	PUNCT
inlawrev-3479	2390	1	803	803	NUM
inlawrev-3479	2390	2	however	however	ADV
inlawrev-3479	2390	3	,	,	PUNCT
inlawrev-3479	2390	4	the	the	DET
inlawrev-3479	2390	5	tax	tax	NOUN
inlawrev-3479	2390	6	court	court	NOUN
inlawrev-3479	2390	7	concluded	conclude	VERB
inlawrev-3479	2390	8	that	that	SCONJ
inlawrev-3479	2390	9	the	the	DET
inlawrev-3479	2390	10	794	794	X
inlawrev-3479	2390	11	.	.	PUNCT
inlawrev-3479	2390	12	see	see	VERB
inlawrev-3479	2390	13	i	i	PRON
inlawrev-3479	2390	14	d.	d.	PROPN
inlawrev-3479	2390	15	at	at	ADP
inlawrev-3479	2390	16	804	804	NUM
inlawrev-3479	2390	17	.	.	PUNCT
inlawrev-3479	2390	18	795	795	NUM
inlawrev-3479	2390	19	.	.	PUNCT
inlawrev-3479	2391	1	seeld	seeld	NOUN
inlawrev-3479	2391	2	.	.	PUNCT
inlawrev-3479	2392	1	at	at	ADP
inlawrev-3479	2392	2	810	810	NUM
inlawrev-3479	2392	3	.	.	PUNCT
inlawrev-3479	2393	1	796	796	NUM
inlawrev-3479	2393	2	.	.	PUNCT
inlawrev-3479	2394	1	see	see	VERB
inlawrev-3479	2394	2	i	i	PRON
inlawrev-3479	2394	3	d.	d.	PROPN
inlawrev-3479	2394	4	at	at	ADP
inlawrev-3479	2394	5	806	806	NUM
inlawrev-3479	2394	6	.	.	PUNCT
inlawrev-3479	2395	1	797	797	NUM
inlawrev-3479	2395	2	.	.	PUNCT
inlawrev-3479	2396	1	i	i	PRON
inlawrev-3479	2396	2	d.	d.	PROPN
inlawrev-3479	2396	3	at	at	ADP
inlawrev-3479	2396	4	806	806	NUM
inlawrev-3479	2396	5	-	-	SYM
inlawrev-3479	2396	6	07	07	NUM
inlawrev-3479	2396	7	.	.	PUNCT
inlawrev-3479	2397	1	see	see	VERB
inlawrev-3479	2397	2	also	also	ADV
inlawrev-3479	2397	3	ind	ind	PROPN
inlawrev-3479	2397	4	.	.	PUNCT
inlawrev-3479	2398	1	code	code	PROPN
inlawrev-3479	2398	2	§	§	PROPN
inlawrev-3479	2398	3	6	6	NUM
inlawrev-3479	2398	4	-	-	SYM
inlawrev-3479	2398	5	1	1	NUM
inlawrev-3479	2398	6	.	.	PUNCT
inlawrev-3479	2399	1	1	1	NUM
inlawrev-3479	2399	2	-	-	SYM
inlawrev-3479	2399	3	19	19	NUM
inlawrev-3479	2399	4	-	-	SYM
inlawrev-3479	2399	5	4.2	4.2	NUM
inlawrev-3479	2399	6	(	(	PUNCT
inlawrev-3479	2399	7	2000	2000	NUM
inlawrev-3479	2399	8	)	)	PUNCT
inlawrev-3479	2399	9	.	.	PUNCT
inlawrev-3479	2400	1	798	798	NUM
inlawrev-3479	2400	2	.	.	PUNCT
inlawrev-3479	2401	1	see	see	VERB
inlawrev-3479	2401	2	graber	graber	PROPN
inlawrev-3479	2401	3	,	,	PUNCT
inlawrev-3479	2401	4	727	727	NUM
inlawrev-3479	2401	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2401	6	at	at	ADP
inlawrev-3479	2401	7	807	807	NUM
inlawrev-3479	2401	8	.	.	PUNCT
inlawrev-3479	2402	1	799	799	NUM
inlawrev-3479	2402	2	.	.	PUNCT
inlawrev-3479	2403	1	see	see	VERB
inlawrev-3479	2403	2	i	i	PRON
inlawrev-3479	2403	3	d.	d.	PROPN
inlawrev-3479	2403	4	800	800	NUM
inlawrev-3479	2403	5	.	.	PUNCT
inlawrev-3479	2404	1	i	i	PRON
inlawrev-3479	2404	2	d.	d.	PROPN
inlawrev-3479	2404	3	at	at	ADP
inlawrev-3479	2404	4	808	808	NUM
inlawrev-3479	2404	5	.	.	PUNCT
inlawrev-3479	2404	6	801	801	NUM
inlawrev-3479	2404	7	.	.	PUNCT
inlawrev-3479	2405	1	see	see	VERB
inlawrev-3479	2405	2	i	i	PRON
inlawrev-3479	2405	3	d.	d.	PROPN
inlawrev-3479	2405	4	802	802	NUM
inlawrev-3479	2405	5	.	.	PUNCT
inlawrev-3479	2406	1	see	see	VERB
inlawrev-3479	2406	2	i	i	PRON
inlawrev-3479	2406	3	d.	d.	PROPN
inlawrev-3479	2406	4	803	803	NUM
inlawrev-3479	2406	5	.	.	PUNCT
inlawrev-3479	2407	1	see	see	VERB
inlawrev-3479	2407	2	i	i	PRON
inlawrev-3479	2407	3	d.	d.	PROPN
inlawrev-3479	2407	4	2001	2001	NUM
inlawrev-3479	2407	5	]	]	PUNCT
inlawrev-3479	2408	1	taxation	taxation	NOUN
inlawrev-3479	2408	2	1073	1073	NUM
inlawrev-3479	2408	3	petitioners	petitioner	NOUN
inlawrev-3479	2408	4	did	do	AUX
inlawrev-3479	2408	5	not	not	PART
inlawrev-3479	2408	6	make	make	VERB
inlawrev-3479	2408	7	such	such	DET
inlawrev-3479	2408	8	a	a	DET
inlawrev-3479	2408	9	showing.804	showing.804	NOUN
inlawrev-3479	2408	10	the	the	DET
inlawrev-3479	2408	11	tax	tax	NOUN
inlawrev-3479	2408	12	court	court	NOUN
inlawrev-3479	2408	13	referred	refer	VERB
inlawrev-3479	2408	14	to	to	ADP
inlawrev-3479	2408	15	its	its	PRON
inlawrev-3479	2408	16	previous	previous	ADJ
inlawrev-3479	2408	17	holding	holding	NOUN
inlawrev-3479	2408	18	in	in	ADP
inlawrev-3479	2408	19	boaz	boaz	PROPN
inlawrev-3479	2408	20	v.	v.	PROPN
inlawrev-3479	2408	21	bartholomew	bartholomew	PROPN
inlawrev-3479	2408	22	consolidated	consolidated	PROPN
inlawrev-3479	2408	23	school	school	PROPN
inlawrev-3479	2408	24	corp	corp	PROPN
inlawrev-3479	2408	25	.	.	PROPN
inlawrev-3479	2408	26	,	,	PUNCT
inlawrev-3479	2408	27	905	905	NUM
inlawrev-3479	2408	28	where	where	SCONJ
inlawrev-3479	2408	29	it	it	PRON
inlawrev-3479	2408	30	held	hold	VERB
inlawrev-3479	2408	31	that	that	SCONJ
inlawrev-3479	2408	32	"	"	PUNCT
inlawrev-3479	2408	33	[	[	X
inlawrev-3479	2408	34	t]he	t]he	X
inlawrev-3479	2408	35	decision	decision	NOUN
inlawrev-3479	2408	36	to	to	PART
inlawrev-3479	2408	37	implement	implement	VERB
inlawrev-3479	2408	38	[	[	PUNCT
inlawrev-3479	2408	39	educational	educational	ADJ
inlawrev-3479	2408	40	programs	program	NOUN
inlawrev-3479	2408	41	]	]	PUNCT
inlawrev-3479	2408	42	is	be	AUX
inlawrev-3479	2408	43	one	one	NUM
inlawrev-3479	2408	44	properly	properly	ADV
inlawrev-3479	2408	45	delegated	delegate	VERB
inlawrev-3479	2408	46	to	to	ADP
inlawrev-3479	2408	47	the	the	DET
inlawrev-3479	2408	48	local	local	ADJ
inlawrev-3479	2408	49	school	school	NOUN
inlawrev-3479	2408	50	corporation	corporation	NOUN
inlawrev-3479	2408	51	,	,	PUNCT
inlawrev-3479	2408	52	the	the	DET
inlawrev-3479	2408	53	indiana	indiana	PROPN
inlawrev-3479	2408	54	department	department	PROPN
inlawrev-3479	2408	55	of	of	ADP
inlawrev-3479	2408	56	education	education	NOUN
inlawrev-3479	2408	57	,	,	PUNCT
inlawrev-3479	2408	58	and	and	CCONJ
inlawrev-3479	2408	59	the	the	DET
inlawrev-3479	2408	60	state	state	NOUN
inlawrev-3479	2408	61	board	board	NOUN
inlawrev-3479	2408	62	of	of	ADP
inlawrev-3479	2408	63	education	education	NOUN
inlawrev-3479	2408	64	.	.	PUNCT
inlawrev-3479	2409	1	"806	"806	PROPN
inlawrev-3479	2409	2	in	in	ADP
inlawrev-3479	2409	3	that	that	DET
inlawrev-3479	2409	4	case	case	NOUN
inlawrev-3479	2409	5	,	,	PUNCT
inlawrev-3479	2409	6	the	the	DET
inlawrev-3479	2409	7	tax	tax	NOUN
inlawrev-3479	2409	8	court	court	NOUN
inlawrev-3479	2409	9	further	far	ADV
inlawrev-3479	2409	10	determined	determine	VERB
inlawrev-3479	2409	11	that	that	SCONJ
inlawrev-3479	2409	12	,	,	PUNCT
inlawrev-3479	2409	13	"	"	PUNCT
inlawrev-3479	2409	14	[	[	X
inlawrev-3479	2409	15	i]t	i]t	NOUN
inlawrev-3479	2409	16	is	be	AUX
inlawrev-3479	2409	17	not	not	PART
inlawrev-3479	2409	18	the	the	DET
inlawrev-3479	2409	19	function	function	NOUN
inlawrev-3479	2409	20	of	of	ADP
inlawrev-3479	2409	21	the	the	DET
inlawrev-3479	2409	22	state	state	NOUN
inlawrev-3479	2409	23	board	board	NOUN
inlawrev-3479	2409	24	to	to	PART
inlawrev-3479	2409	25	pass	pass	VERB
inlawrev-3479	2409	26	judgment	judgment	NOUN
inlawrev-3479	2409	27	on	on	ADP
inlawrev-3479	2409	28	the	the	DET
inlawrev-3479	2409	29	implementation	implementation	NOUN
inlawrev-3479	2409	30	of	of	ADP
inlawrev-3479	2409	31	educational	educational	ADJ
inlawrev-3479	2409	32	programs	program	NOUN
inlawrev-3479	2409	33	.	.	PUNCT
inlawrev-3479	2410	1	rather	rather	ADV
inlawrev-3479	2410	2	,	,	PUNCT
inlawrev-3479	2410	3	the	the	DET
inlawrev-3479	2410	4	state	state	NOUN
inlawrev-3479	2410	5	board	board	NOUN
inlawrev-3479	2410	6	is	be	AUX
inlawrev-3479	2410	7	to	to	PART
inlawrev-3479	2410	8	analyze	analyze	VERB
inlawrev-3479	2410	9	the	the	DET
inlawrev-3479	2410	10	school	school	NOUN
inlawrev-3479	2410	11	corporation	corporation	NOUN
inlawrev-3479	2410	12	's	's	PART
inlawrev-3479	2410	13	need	need	NOUN
inlawrev-3479	2410	14	for	for	ADP
inlawrev-3479	2410	15	capital	capital	NOUN
inlawrev-3479	2410	16	construction	construction	NOUN
inlawrev-3479	2410	17	in	in	ADP
inlawrev-3479	2410	18	light	light	NOUN
inlawrev-3479	2410	19	of	of	ADP
inlawrev-3479	2410	20	the	the	DET
inlawrev-3479	2410	21	school	school	NOUN
inlawrev-3479	2410	22	's	's	PART
inlawrev-3479	2410	23	educational	educational	ADJ
inlawrev-3479	2410	24	programs	program	NOUN
inlawrev-3479	2410	25	.	.	PUNCT
inlawrev-3479	2410	26	"	"	PUNCT
inlawrev-3479	2411	1	807	807	NUM
inlawrev-3479	2411	2	in	in	ADP
inlawrev-3479	2411	3	the	the	DET
inlawrev-3479	2411	4	instant	instant	ADJ
inlawrev-3479	2411	5	case	case	NOUN
inlawrev-3479	2411	6	,	,	PUNCT
inlawrev-3479	2411	7	the	the	DET
inlawrev-3479	2411	8	tax	tax	NOUN
inlawrev-3479	2411	9	court	court	NOUN
inlawrev-3479	2411	10	found	find	VERB
inlawrev-3479	2411	11	that	that	SCONJ
inlawrev-3479	2411	12	the	the	DET
inlawrev-3479	2411	13	petitioners	petitioner	NOUN
inlawrev-3479	2411	14	did	do	AUX
inlawrev-3479	2411	15	not	not	PART
inlawrev-3479	2411	16	produce	produce	VERB
inlawrev-3479	2411	17	evidence	evidence	NOUN
inlawrev-3479	2411	18	demonstrating	demonstrate	VERB
inlawrev-3479	2411	19	that	that	SCONJ
inlawrev-3479	2411	20	the	the	DET
inlawrev-3479	2411	21	isbtc	isbtc	NOUN
inlawrev-3479	2411	22	abused	abuse	VERB
inlawrev-3479	2411	23	its	its	PRON
inlawrev-3479	2411	24	discretion	discretion	NOUN
inlawrev-3479	2411	25	or	or	CCONJ
inlawrev-3479	2411	26	acted	act	VERB
inlawrev-3479	2411	27	arbitrarily	arbitrarily	ADV
inlawrev-3479	2411	28	or	or	CCONJ
inlawrev-3479	2411	29	capriciously	capriciously	ADV
inlawrev-3479	2411	30	in	in	ADP
inlawrev-3479	2411	31	approving	approve	VERB
inlawrev-3479	2411	32	the	the	DET
inlawrev-3479	2411	33	subject	subject	NOUN
inlawrev-3479	2411	34	lease	lease	NOUN
inlawrev-3479	2411	35	agreement	agreement	NOUN
inlawrev-3479	2411	36	.	.	PUNCT
inlawrev-3479	2412	1	808	808	NUM
inlawrev-3479	2412	2	therefore	therefore	ADV
inlawrev-3479	2412	3	,	,	PUNCT
inlawrev-3479	2412	4	the	the	DET
inlawrev-3479	2412	5	tax	tax	NOUN
inlawrev-3479	2412	6	court	court	NOUN
inlawrev-3479	2412	7	concluded	conclude	VERB
inlawrev-3479	2412	8	that	that	SCONJ
inlawrev-3479	2412	9	the	the	DET
inlawrev-3479	2412	10	petitioners	petitioner	NOUN
inlawrev-3479	2412	11	did	do	AUX
inlawrev-3479	2412	12	not	not	PART
inlawrev-3479	2412	13	show	show	VERB
inlawrev-3479	2412	14	that	that	SCONJ
inlawrev-3479	2412	15	a	a	DET
inlawrev-3479	2412	16	substantial	substantial	ADJ
inlawrev-3479	2412	17	issue	issue	NOUN
inlawrev-3479	2412	18	for	for	ADP
inlawrev-3479	2412	19	trial	trial	NOUN
inlawrev-3479	2412	20	existed	exist	VERB
inlawrev-3479	2412	21	with	with	ADP
inlawrev-3479	2412	22	respect	respect	NOUN
inlawrev-3479	2412	23	to	to	ADP
inlawrev-3479	2412	24	the	the	DET
inlawrev-3479	2412	25	school	school	NOUN
inlawrev-3479	2412	26	corporation	corporation	NOUN
inlawrev-3479	2412	27	's	's	PART
inlawrev-3479	2412	28	choice	choice	NOUN
inlawrev-3479	2412	29	to	to	PART
inlawrev-3479	2412	30	build	build	VERB
inlawrev-3479	2412	31	a	a	DET
inlawrev-3479	2412	32	single	single	ADJ
inlawrev-3479	2412	33	elementary	elementary	ADJ
inlawrev-3479	2412	34	school	school	NOUN
inlawrev-3479	2412	35	building	building	NOUN
inlawrev-3479	2412	36	.	.	PUNCT
inlawrev-3479	2413	1	809	809	NUM
inlawrev-3479	2414	1	next	next	ADV
inlawrev-3479	2414	2	,	,	PUNCT
inlawrev-3479	2414	3	the	the	DET
inlawrev-3479	2414	4	tax	tax	NOUN
inlawrev-3479	2414	5	court	court	NOUN
inlawrev-3479	2414	6	evaluated	evaluate	VERB
inlawrev-3479	2414	7	whether	whether	SCONJ
inlawrev-3479	2414	8	the	the	DET
inlawrev-3479	2414	9	petitioners	petitioner	NOUN
inlawrev-3479	2414	10	demonstrated	demonstrate	VERB
inlawrev-3479	2414	11	that	that	SCONJ
inlawrev-3479	2414	12	a	a	DET
inlawrev-3479	2414	13	substantial	substantial	ADJ
inlawrev-3479	2414	14	issue	issue	NOUN
inlawrev-3479	2414	15	for	for	ADP
inlawrev-3479	2414	16	trial	trial	NOUN
inlawrev-3479	2414	17	existed	exist	VERB
inlawrev-3479	2414	18	concerning	concern	VERB
inlawrev-3479	2414	19	the	the	DET
inlawrev-3479	2414	20	soil	soil	NOUN
inlawrev-3479	2414	21	and	and	CCONJ
inlawrev-3479	2414	22	wastewater	wastewater	NOUN
inlawrev-3479	2414	23	at	at	ADP
inlawrev-3479	2414	24	the	the	DET
inlawrev-3479	2414	25	proposed	propose	VERB
inlawrev-3479	2414	26	construction	construction	NOUN
inlawrev-3479	2414	27	site	site	NOUN
inlawrev-3479	2414	28	.	.	PUNCT
inlawrev-3479	2415	1	810	810	NUM
inlawrev-3479	2416	1	the	the	DET
inlawrev-3479	2416	2	tax	tax	NOUN
inlawrev-3479	2416	3	court	court	NOUN
inlawrev-3479	2416	4	accepted	accept	VERB
inlawrev-3479	2416	5	the	the	DET
inlawrev-3479	2416	6	isbtc	isbtc	NOUN
inlawrev-3479	2416	7	's	's	PART
inlawrev-3479	2416	8	reasoning	reasoning	NOUN
inlawrev-3479	2416	9	that	that	SCONJ
inlawrev-3479	2416	10	the	the	DET
inlawrev-3479	2416	11	board	board	NOUN
inlawrev-3479	2416	12	oftrustees	oftrustee	NOUN
inlawrev-3479	2416	13	for	for	ADP
inlawrev-3479	2416	14	the	the	DET
inlawrev-3479	2416	15	north	north	PROPN
inlawrev-3479	2416	16	daviess	daviess	PROPN
inlawrev-3479	2416	17	community	community	PROPN
inlawrev-3479	2416	18	schools	school	NOUN
inlawrev-3479	2416	19	could	could	AUX
inlawrev-3479	2416	20	be	be	AUX
inlawrev-3479	2416	21	trusted	trust	VERB
inlawrev-3479	2416	22	to	to	PART
inlawrev-3479	2416	23	employ	employ	VERB
inlawrev-3479	2416	24	competent	competent	ADJ
inlawrev-3479	2416	25	professionals	professional	NOUN
inlawrev-3479	2416	26	to	to	PART
inlawrev-3479	2416	27	address	address	VERB
inlawrev-3479	2416	28	soil	soil	NOUN
inlawrev-3479	2416	29	and	and	CCONJ
inlawrev-3479	2416	30	wastewater	wastewater	NOUN
inlawrev-3479	2416	31	concerns.811	concerns.811	VERB
inlawrev-3479	2416	32	the	the	DET
inlawrev-3479	2416	33	tax	tax	NOUN
inlawrev-3479	2416	34	court	court	NOUN
inlawrev-3479	2416	35	concluded	conclude	VERB
inlawrev-3479	2416	36	that	that	SCONJ
inlawrev-3479	2416	37	the	the	DET
inlawrev-3479	2416	38	evidence	evidence	NOUN
inlawrev-3479	2416	39	presented	present	VERB
inlawrev-3479	2416	40	by	by	ADP
inlawrev-3479	2416	41	the	the	DET
inlawrev-3479	2416	42	petitioners	petitioner	NOUN
inlawrev-3479	2416	43	did	do	AUX
inlawrev-3479	2416	44	not	not	PART
inlawrev-3479	2416	45	raise	raise	VERB
inlawrev-3479	2416	46	substantial	substantial	ADJ
inlawrev-3479	2416	47	issues	issue	NOUN
inlawrev-3479	2416	48	for	for	ADP
inlawrev-3479	2416	49	trial	trial	NOUN
inlawrev-3479	2416	50	.	.	PUNCT
inlawrev-3479	2417	1	812	812	NUM
inlawrev-3479	2417	2	accordingly	accordingly	ADV
inlawrev-3479	2417	3	,	,	PUNCT
inlawrev-3479	2417	4	the	the	DET
inlawrev-3479	2417	5	tax	tax	NOUN
inlawrev-3479	2417	6	court	court	NOUN
inlawrev-3479	2417	7	held	hold	VERB
inlawrev-3479	2417	8	that	that	SCONJ
inlawrev-3479	2417	9	the	the	DET
inlawrev-3479	2417	10	petitioners	petitioner	NOUN
inlawrev-3479	2417	11	would	would	AUX
inlawrev-3479	2417	12	be	be	AUX
inlawrev-3479	2417	13	required	require	VERB
inlawrev-3479	2417	14	to	to	PART
inlawrev-3479	2417	15	post	post	VERB
inlawrev-3479	2417	16	a	a	DET
inlawrev-3479	2417	17	sufficient	sufficient	ADJ
inlawrev-3479	2417	18	bond	bond	NOUN
inlawrev-3479	2417	19	pursuant	pursuant	ADJ
inlawrev-3479	2417	20	to	to	ADP
inlawrev-3479	2417	21	section	section	NOUN
inlawrev-3479	2417	22	341	341	NUM
inlawrev-3479	2417	23	35	35	NUM
inlawrev-3479	2417	24	-	-	SYM
inlawrev-3479	2417	25	7	7	NUM
inlawrev-3479	2417	26	of	of	ADP
inlawrev-3479	2417	27	the	the	DET
inlawrev-3479	2417	28	indiana	indiana	PROPN
inlawrev-3479	2417	29	code	code	PROPN
inlawrev-3479	2417	30	.	.	PUNCT
inlawrev-3479	2418	1	813	813	NUM
inlawrev-3479	2418	2	finally	finally	ADV
inlawrev-3479	2418	3	,	,	PUNCT
inlawrev-3479	2418	4	the	the	DET
inlawrev-3479	2418	5	tax	tax	NOUN
inlawrev-3479	2418	6	court	court	NOUN
inlawrev-3479	2418	7	considered	consider	VERB
inlawrev-3479	2418	8	the	the	DET
inlawrev-3479	2418	9	amount	amount	NOUN
inlawrev-3479	2418	10	of	of	ADP
inlawrev-3479	2418	11	the	the	DET
inlawrev-3479	2418	12	bond	bond	NOUN
inlawrev-3479	2418	13	and	and	CCONJ
inlawrev-3479	2418	14	noted	note	VERB
inlawrev-3479	2418	15	the	the	DET
inlawrev-3479	2418	16	school	school	NOUN
inlawrev-3479	2418	17	corporation	corporation	NOUN
inlawrev-3479	2418	18	's	's	PART
inlawrev-3479	2418	19	estimate	estimate	NOUN
inlawrev-3479	2418	20	of	of	ADP
inlawrev-3479	2418	21	costs	cost	NOUN
inlawrev-3479	2418	22	for	for	ADP
inlawrev-3479	2418	23	a	a	DET
inlawrev-3479	2418	24	one	one	NUM
inlawrev-3479	2418	25	-	-	PUNCT
inlawrev-3479	2418	26	year	year	NOUN
inlawrev-3479	2418	27	delay	delay	NOUN
inlawrev-3479	2418	28	in	in	ADP
inlawrev-3479	2418	29	completing	complete	VERB
inlawrev-3479	2418	30	the	the	DET
inlawrev-3479	2418	31	new	new	ADJ
inlawrev-3479	2418	32	elementary	elementary	PROPN
inlawrev-3479	2418	33	school	school	NOUN
inlawrev-3479	2418	34	building.814	building.814	NOUN
inlawrev-3479	2418	35	given	give	VERB
inlawrev-3479	2418	36	the	the	DET
inlawrev-3479	2418	37	lack	lack	NOUN
inlawrev-3479	2418	38	of	of	ADP
inlawrev-3479	2418	39	conflicting	conflicting	ADJ
inlawrev-3479	2418	40	information	information	NOUN
inlawrev-3479	2418	41	from	from	ADP
inlawrev-3479	2418	42	the	the	DET
inlawrev-3479	2418	43	petitioners	petitioner	NOUN
inlawrev-3479	2418	44	and	and	CCONJ
inlawrev-3479	2418	45	noting	note	VERB
inlawrev-3479	2418	46	the	the	DET
inlawrev-3479	2418	47	speculation	speculation	NOUN
inlawrev-3479	2418	48	inherent	inherent	ADJ
inlawrev-3479	2418	49	in	in	ADP
inlawrev-3479	2418	50	such	such	DET
inlawrev-3479	2418	51	a	a	DET
inlawrev-3479	2418	52	calculation	calculation	NOUN
inlawrev-3479	2418	53	,	,	PUNCT
inlawrev-3479	2418	54	the	the	DET
inlawrev-3479	2418	55	tax	tax	NOUN
inlawrev-3479	2418	56	court	court	NOUN
inlawrev-3479	2418	57	found	find	VERB
inlawrev-3479	2418	58	that	that	SCONJ
inlawrev-3479	2418	59	the	the	DET
inlawrev-3479	2418	60	bond	bond	NOUN
inlawrev-3479	2418	61	amount	amount	NOUN
inlawrev-3479	2418	62	requested	request	VERB
inlawrev-3479	2418	63	by	by	ADP
inlawrev-3479	2418	64	the	the	DET
inlawrev-3479	2418	65	school	school	NOUN
inlawrev-3479	2418	66	corporation	corporation	NOUN
inlawrev-3479	2418	67	was	be	AUX
inlawrev-3479	2418	68	reasonable.815	reasonable.815	NOUN
inlawrev-3479	2418	69	as	as	ADP
inlawrev-3479	2418	70	a	a	DET
inlawrev-3479	2418	71	result	result	NOUN
inlawrev-3479	2418	72	,	,	PUNCT
inlawrev-3479	2418	73	the	the	DET
inlawrev-3479	2418	74	tax	tax	NOUN
inlawrev-3479	2418	75	court	court	NOUN
inlawrev-3479	2418	76	ordered	order	VERB
inlawrev-3479	2418	77	the	the	DET
inlawrev-3479	2418	78	petitioners	petitioner	NOUN
inlawrev-3479	2418	79	to	to	PART
inlawrev-3479	2418	80	post	post	VERB
inlawrev-3479	2418	81	bond	bond	NOUN
inlawrev-3479	2418	82	with	with	ADP
inlawrev-3479	2418	83	surety	surety	NOUN
inlawrev-3479	2418	84	in	in	ADP
inlawrev-3479	2418	85	the	the	DET
inlawrev-3479	2418	86	amount	amount	NOUN
inlawrev-3479	2418	87	requested	request	VERB
inlawrev-3479	2418	88	by	by	ADP
inlawrev-3479	2418	89	the	the	DET
inlawrev-3479	2418	90	school	school	NOUN
inlawrev-3479	2418	91	corporation	corporation	NOUN
inlawrev-3479	2418	92	and	and	CCONJ
inlawrev-3479	2418	93	to	to	PART
inlawrev-3479	2418	94	submit	submit	VERB
inlawrev-3479	2418	95	the	the	DET
inlawrev-3479	2418	96	bond	bond	NOUN
inlawrev-3479	2418	97	to	to	ADP
inlawrev-3479	2418	98	the	the	DET
inlawrev-3479	2418	99	tax	tax	NOUN
inlawrev-3479	2418	100	court	court	NOUN
inlawrev-3479	2418	101	for	for	ADP
inlawrev-3479	2418	102	approval	approval	NOUN
inlawrev-3479	2418	103	within	within	ADP
inlawrev-3479	2418	104	ten	ten	NUM
inlawrev-3479	2418	105	days	day	NOUN
inlawrev-3479	2418	106	from	from	ADP
inlawrev-3479	2418	107	the	the	DET
inlawrev-3479	2418	108	date	date	NOUN
inlawrev-3479	2418	109	of	of	ADP
inlawrev-3479	2418	110	the	the	DET
inlawrev-3479	2418	111	tax	tax	NOUN
inlawrev-3479	2418	112	court	court	NOUN
inlawrev-3479	2418	113	's	's	PART
inlawrev-3479	2418	114	order	order	NOUN
inlawrev-3479	2418	115	.	.	PUNCT
inlawrev-3479	2419	1	816	816	NUM
inlawrev-3479	2419	2	804	804	NUM
inlawrev-3479	2419	3	.	.	PUNCT
inlawrev-3479	2420	1	see	see	VERB
inlawrev-3479	2420	2	i	i	PRON
inlawrev-3479	2420	3	d.	d.	PROPN
inlawrev-3479	2420	4	805	805	NUM
inlawrev-3479	2420	5	.	.	PUNCT
inlawrev-3479	2421	1	654	654	NUM
inlawrev-3479	2421	2	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2421	3	320	320	NUM
inlawrev-3479	2421	4	(	(	PUNCT
inlawrev-3479	2421	5	ind	ind	NOUN
inlawrev-3479	2421	6	.	.	PUNCT
inlawrev-3479	2422	1	tax	tax	PROPN
inlawrev-3479	2422	2	ct	ct	PROPN
inlawrev-3479	2422	3	.	.	PROPN
inlawrev-3479	2422	4	1995	1995	NUM
inlawrev-3479	2422	5	)	)	PUNCT
inlawrev-3479	2422	6	.	.	PUNCT
inlawrev-3479	2423	1	806	806	NUM
inlawrev-3479	2423	2	.	.	PUNCT
inlawrev-3479	2424	1	grabery	grabery	NOUN
inlawrev-3479	2424	2	727	727	NUM
inlawrev-3479	2424	3	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2424	4	at	at	ADP
inlawrev-3479	2424	5	808	808	NUM
inlawrev-3479	2424	6	(	(	PUNCT
inlawrev-3479	2424	7	citing	cite	VERB
inlawrev-3479	2424	8	boaz	boaz	NOUN
inlawrev-3479	2424	9	,	,	PUNCT
inlawrev-3479	2424	10	654	654	NUM
inlawrev-3479	2424	11	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2424	12	at	at	ADP
inlawrev-3479	2424	13	325	325	NUM
inlawrev-3479	2424	14	-	-	SYM
inlawrev-3479	2424	15	26	26	NUM
inlawrev-3479	2424	16	)	)	PUNCT
inlawrev-3479	2424	17	.	.	PUNCT
inlawrev-3479	2425	1	807	807	NUM
inlawrev-3479	2425	2	.	.	PUNCT
inlawrev-3479	2426	1	i	i	PRON
inlawrev-3479	2426	2	d.	d.	PROPN
inlawrev-3479	2426	3	(	(	PUNCT
inlawrev-3479	2426	4	citing	cite	VERB
inlawrev-3479	2426	5	boaz	boaz	NOUN
inlawrev-3479	2426	6	,	,	PUNCT
inlawrev-3479	2426	7	654	654	NUM
inlawrev-3479	2426	8	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2426	9	at	at	ADP
inlawrev-3479	2426	10	325	325	NUM
inlawrev-3479	2426	11	-	-	SYM
inlawrev-3479	2426	12	26	26	NUM
inlawrev-3479	2426	13	)	)	PUNCT
inlawrev-3479	2426	14	.	.	PUNCT
inlawrev-3479	2427	1	808	808	X
inlawrev-3479	2427	2	.	.	PUNCT
inlawrev-3479	2428	1	see	see	VERB
inlawrev-3479	2428	2	i	i	PRON
inlawrev-3479	2428	3	d.	d.	PROPN
inlawrev-3479	2428	4	at	at	ADP
inlawrev-3479	2428	5	809	809	NUM
inlawrev-3479	2428	6	.	.	PUNCT
inlawrev-3479	2429	1	809	809	NUM
inlawrev-3479	2429	2	.	.	PUNCT
inlawrev-3479	2430	1	see	see	VERB
inlawrev-3479	2430	2	i	i	PRON
inlawrev-3479	2430	3	d.	d.	PROPN
inlawrev-3479	2430	4	810	810	NUM
inlawrev-3479	2430	5	.	.	PUNCT
inlawrev-3479	2431	1	see	see	VERB
inlawrev-3479	2431	2	i	i	PRON
inlawrev-3479	2431	3	d.	d.	PROPN
inlawrev-3479	2431	4	811	811	NUM
inlawrev-3479	2431	5	.	.	PUNCT
inlawrev-3479	2432	1	see	see	VERB
inlawrev-3479	2432	2	i	i	PRON
inlawrev-3479	2432	3	d.	d.	PROPN
inlawrev-3479	2432	4	812	812	NUM
inlawrev-3479	2432	5	.	.	PUNCT
inlawrev-3479	2433	1	see	see	VERB
inlawrev-3479	2433	2	i	i	PRON
inlawrev-3479	2433	3	d.	d.	PROPN
inlawrev-3479	2433	4	813	813	NUM
inlawrev-3479	2433	5	.	.	PUNCT
inlawrev-3479	2434	1	see	see	VERB
inlawrev-3479	2434	2	i	i	PROPN
inlawrev-3479	2434	3	d	d	PROPN
inlawrev-3479	2434	4	;	;	PUNCT
inlawrev-3479	2434	5	see	see	VERB
inlawrev-3479	2434	6	also	also	ADV
inlawrev-3479	2434	7	ind	ind	PROPN
inlawrev-3479	2434	8	.	.	PUNCT
inlawrev-3479	2435	1	code	code	PROPN
inlawrev-3479	2435	2	§	§	PROPN
inlawrev-3479	2435	3	34	34	NUM
inlawrev-3479	2435	4	-	-	SYM
inlawrev-3479	2435	5	13	13	NUM
inlawrev-3479	2435	6	-	-	PUNCT
inlawrev-3479	2435	7	5	5	NUM
inlawrev-3479	2435	8	-	-	SYM
inlawrev-3479	2435	9	7	7	NUM
inlawrev-3479	2435	10	(	(	PUNCT
inlawrev-3479	2435	11	2000	2000	NUM
inlawrev-3479	2435	12	)	)	PUNCT
inlawrev-3479	2435	13	.	.	PUNCT
inlawrev-3479	2436	1	814	814	NUM
inlawrev-3479	2436	2	.	.	PUNCT
inlawrev-3479	2437	1	see	see	VERB
inlawrev-3479	2437	2	graber	graber	PROPN
inlawrev-3479	2437	3	,	,	PUNCT
inlawrev-3479	2437	4	727	727	NUM
inlawrev-3479	2437	5	n.e.2d	n.e.2d	NOUN
inlawrev-3479	2437	6	at	at	ADP
inlawrev-3479	2437	7	809	809	NUM
inlawrev-3479	2437	8	-	-	SYM
inlawrev-3479	2437	9	10	10	NUM
inlawrev-3479	2437	10	.	.	PUNCT
inlawrev-3479	2437	11	815	815	NUM
inlawrev-3479	2437	12	.	.	PUNCT
inlawrev-3479	2438	1	see	see	VERB
inlawrev-3479	2438	2	i	i	PROPN
inlawrev-3479	2438	3	d	d	PROPN
inlawrev-3479	2438	4	ats\0	ats\0	PROPN
inlawrev-3479	2438	5	.	.	PUNCT
inlawrev-3479	2439	1	816	816	NUM
inlawrev-3479	2439	2	.	.	PUNCT
inlawrev-3479	2440	1	see	see	VERB
inlawrev-3479	2440	2	i	i	PRON
inlawrev-3479	2440	3	d.	d.	PROPN
inlawrev-3479	2440	4	1	1	NUM
inlawrev-3479	2440	5	074	074	NUM
inlawrev-3479	2440	6	indiana	indiana	PROPN
inlawrev-3479	2440	7	law	law	PROPN
inlawrev-3479	2440	8	review	review	NOUN
inlawrev-3479	2441	1	[	[	X
inlawrev-3479	2441	2	vol	vol	NOUN
inlawrev-3479	2441	3	.	.	PUNCT
inlawrev-3479	2442	1	34	34	NUM
inlawrev-3479	2442	2	:	:	SYM
inlawrev-3479	2442	3	1	1	NUM
inlawrev-3479	2442	4	003	003	NUM
inlawrev-3479	2442	5	the	the	DET
inlawrev-3479	2442	6	tax	tax	NOUN
inlawrev-3479	2442	7	court	court	NOUN
inlawrev-3479	2442	8	held	hold	VERB
inlawrev-3479	2442	9	that	that	SCONJ
inlawrev-3479	2442	10	ifthe	ifthe	PROPN
inlawrev-3479	2442	11	required	require	VERB
inlawrev-3479	2442	12	bond	bond	NOUN
inlawrev-3479	2442	13	was	be	AUX
inlawrev-3479	2442	14	not	not	PART
inlawrev-3479	2442	15	filed	file	VERB
inlawrev-3479	2442	16	within	within	ADP
inlawrev-3479	2442	17	ten	ten	NUM
inlawrev-3479	2442	18	days	day	NOUN
inlawrev-3479	2442	19	from	from	ADP
inlawrev-3479	2442	20	the	the	DET
inlawrev-3479	2442	21	date	date	NOUN
inlawrev-3479	2442	22	of	of	ADP
inlawrev-3479	2442	23	the	the	DET
inlawrev-3479	2442	24	tax	tax	NOUN
inlawrev-3479	2442	25	court	court	NOUN
inlawrev-3479	2442	26	's	's	PART
inlawrev-3479	2442	27	order	order	NOUN
inlawrev-3479	2442	28	,	,	PUNCT
inlawrev-3479	2442	29	the	the	DET
inlawrev-3479	2442	30	present	present	ADJ
inlawrev-3479	2442	31	case	case	NOUN
inlawrev-3479	2442	32	would	would	AUX
inlawrev-3479	2442	33	be	be	AUX
inlawrev-3479	2442	34	dismissed	dismiss	VERB
inlawrev-3479	2442	35	pursuant	pursuant	ADJ
inlawrev-3479	2442	36	to	to	ADP
inlawrev-3479	2442	37	section	section	NOUN
inlawrev-3479	2442	38	34	34	NUM
inlawrev-3479	2442	39	-	-	SYM
inlawrev-3479	2442	40	13	13	NUM
inlawrev-3479	2442	41	-	-	PUNCT
inlawrev-3479	2442	42	5	5	NUM
inlawrev-3479	2442	43	-	-	PUNCT
inlawrev-3479	2442	44	7(c	7(c	NUM
inlawrev-3479	2442	45	)	)	PUNCT
inlawrev-3479	2442	46	of	of	ADP
inlawrev-3479	2442	47	the	the	DET
inlawrev-3479	2442	48	indiana	indiana	PROPN
inlawrev-3479	2442	49	code	code	PROPN
inlawrev-3479	2442	50	.	.	PUNCT
inlawrev-3479	2443	1	817	817	NUM
inlawrev-3479	2443	2	817	817	NUM
inlawrev-3479	2443	3	.	.	PUNCT
inlawrev-3479	2444	1	see	see	VERB
inlawrev-3479	2444	2	i	i	PRON
inlawrev-3479	2444	3	d.	d.	PROPN
inlawrev-3479	2444	4	;	;	PUNCT
inlawrev-3479	2444	5	see	see	VERB
inlawrev-3479	2444	6	also	also	ADV
inlawrev-3479	2444	7	ind	ind	PROPN
inlawrev-3479	2444	8	.	.	PUNCT
inlawrev-3479	2445	1	code	code	PROPN
inlawrev-3479	2445	2	§	§	PROPN
inlawrev-3479	2445	3	341	341	NUM
inlawrev-3479	2445	4	3	3	NUM
inlawrev-3479	2445	5	-	-	SYM
inlawrev-3479	2445	6	5	5	NUM
inlawrev-3479	2445	7	-	-	PUNCT
inlawrev-3479	2445	8	7(c	7(c	NUM
inlawrev-3479	2445	9	)	)	PUNCT
inlawrev-3479	2445	10	(	(	PUNCT
inlawrev-3479	2445	11	2000	2000	NUM
inlawrev-3479	2445	12	)	)	PUNCT
inlawrev-3479	2445	13	.	.	PUNCT