id	sid	tid	token	lemma	pos
inlawrev-3567	1	1	indiana	indiana	PROPN
inlawrev-3567	1	2	law	law	PROPN
inlawrev-3567	1	3	review	review	VERB
inlawrev-3567	1	4	developments	development	NOUN
inlawrev-3567	1	5	in	in	ADP
inlawrev-3567	1	6	indiana	indiana	PROPN
inlawrev-3567	1	7	taxation	taxation	PROPN
inlawrev-3567	1	8	lawrence	lawrence	PROPN
inlawrev-3567	1	9	a.	a.	PROPN
inlawrev-3567	1	10	jegen	jegen	PROPN
inlawrev-3567	1	11	,	,	PUNCT
inlawrev-3567	1	12	iir	iir	PROPN
inlawrev-3567	1	13	peter	peter	PROPN
inlawrev-3567	1	14	a.	a.	PROPN
inlawrev-3567	1	15	siddiqui	siddiqui	PROPN
inlawrev-3567	1	16	*	*	PUNCT
inlawrev-3567	1	17	*	*	PUNCT
inlawrev-3567	1	18	the	the	DET
inlawrev-3567	1	19	1	1	NUM
inlawrev-3567	1	20	12th	12th	PROPN
inlawrev-3567	1	21	indiana	indiana	PROPN
inlawrev-3567	1	22	general	general	PROPN
inlawrev-3567	1	23	assembly	assembly	PROPN
inlawrev-3567	1	24	,	,	PUNCT
inlawrev-3567	1	25	the	the	DET
inlawrev-3567	1	26	indiana	indiana	PROPN
inlawrev-3567	1	27	supreme	supreme	PROPN
inlawrev-3567	1	28	court	court	PROPN
inlawrev-3567	1	29	,	,	PUNCT
inlawrev-3567	1	30	and	and	CCONJ
inlawrev-3567	1	31	the	the	DET
inlawrev-3567	1	32	indiana	indiana	PROPN
inlawrev-3567	1	33	tax	tax	PROPN
inlawrev-3567	1	34	court	court	NOUN
inlawrev-3567	1	35	each	each	PRON
inlawrev-3567	1	36	contributed	contribute	VERB
inlawrev-3567	1	37	changes	change	NOUN
inlawrev-3567	1	38	and	and	CCONJ
inlawrev-3567	1	39	clarifications	clarification	NOUN
inlawrev-3567	1	40	to	to	ADP
inlawrev-3567	1	41	the	the	DET
inlawrev-3567	1	42	indiana	indiana	PROPN
inlawrev-3567	1	43	tax	tax	NOUN
inlawrev-3567	1	44	laws	law	NOUN
inlawrev-3567	1	45	in	in	ADP
inlawrev-3567	1	46	2001	2001	NUM
inlawrev-3567	1	47	.	.	PUNCT
inlawrev-3567	1	48	'	'	PUNCT
inlawrev-3567	2	1	this	this	DET
inlawrev-3567	2	2	article	article	NOUN
inlawrev-3567	2	3	will	will	AUX
inlawrev-3567	2	4	highlight	highlight	VERB
inlawrev-3567	2	5	the	the	DET
inlawrev-3567	2	6	more	more	ADV
inlawrev-3567	2	7	interesting	interesting	ADJ
inlawrev-3567	2	8	developments	development	NOUN
inlawrev-3567	2	9	for	for	ADP
inlawrev-3567	2	10	the	the	DET
inlawrev-3567	2	11	period	period	NOUN
inlawrev-3567	2	12	of	of	ADP
inlawrev-3567	2	13	october	october	PROPN
inlawrev-3567	2	14	1	1	NUM
inlawrev-3567	2	15	,	,	PUNCT
inlawrev-3567	2	16	2000	2000	NUM
inlawrev-3567	2	17	through	through	ADP
inlawrev-3567	2	18	september	september	PROPN
inlawrev-3567	2	19	30	30	NUM
inlawrev-3567	2	20	,	,	PUNCT
inlawrev-3567	2	21	2001	2001	NUM
inlawrev-3567	2	22	.^	.^	PROPN
inlawrev-3567	2	23	i.	i.	PROPN
inlawrev-3567	2	24	general	general	PROPN
inlawrev-3567	2	25	assembly	assembly	PROPN
inlawrev-3567	2	26	legislation	legislation	NOUN
inlawrev-3567	2	27	numerous	numerous	ADJ
inlawrev-3567	2	28	legislative	legislative	ADJ
inlawrev-3567	2	29	changes	change	NOUN
inlawrev-3567	2	30	in	in	ADP
inlawrev-3567	2	31	200	200	NUM
inlawrev-3567	2	32	1	1	NUM
inlawrev-3567	2	33	affected	affect	VERB
inlawrev-3567	2	34	indiana	indiana	PROPN
inlawrev-3567	2	35	taxation	taxation	PROPN
inlawrev-3567	2	36	.	.	PUNCT
inlawrev-3567	3	1	while	while	SCONJ
inlawrev-3567	3	2	many	many	ADJ
inlawrev-3567	3	3	of	of	ADP
inlawrev-3567	3	4	the	the	DET
inlawrev-3567	3	5	changes	change	NOUN
inlawrev-3567	3	6	were	be	AUX
inlawrev-3567	3	7	made	make	VERB
inlawrev-3567	3	8	in	in	ADP
inlawrev-3567	3	9	order	order	NOUN
inlawrev-3567	3	10	to	to	ADP
inlawrev-3567	3	11	fine	fine	ADJ
inlawrev-3567	3	12	-	-	PUNCT
inlawrev-3567	3	13	tune	tune	NOUN
inlawrev-3567	3	14	existing	exist	VERB
inlawrev-3567	3	15	laws	law	NOUN
inlawrev-3567	3	16	,	,	PUNCT
inlawrev-3567	3	17	some	some	DET
inlawrev-3567	3	18	policy	policy	NOUN
inlawrev-3567	3	19	changes	change	NOUN
inlawrev-3567	3	20	occurred	occur	VERB
inlawrev-3567	3	21	in	in	ADP
inlawrev-3567	3	22	each	each	PRON
inlawrev-3567	3	23	of	of	ADP
inlawrev-3567	3	24	the	the	DET
inlawrev-3567	3	25	following	follow	VERB
inlawrev-3567	3	26	indiana	indiana	PROPN
inlawrev-3567	3	27	tax	tax	NOUN
inlawrev-3567	3	28	areas	area	NOUN
inlawrev-3567	3	29	:	:	PUNCT
inlawrev-3567	3	30	income	income	NOUN
inlawrev-3567	3	31	tax	tax	NOUN
inlawrev-3567	3	32	,	,	PUNCT
inlawrev-3567	3	33	sales	sale	NOUN
inlawrev-3567	3	34	and	and	CCONJ
inlawrev-3567	3	35	use	use	VERB
inlawrev-3567	3	36	tax	tax	NOUN
inlawrev-3567	3	37	,	,	PUNCT
inlawrev-3567	3	38	tax	tax	NOUN
inlawrev-3567	3	39	credits	credit	NOUN
inlawrev-3567	3	40	,	,	PUNCT
inlawrev-3567	3	41	inheritance	inheritance	NOUN
inlawrev-3567	3	42	tax	tax	NOUN
inlawrev-3567	3	43	,	,	PUNCT
inlawrev-3567	3	44	financial	financial	ADJ
inlawrev-3567	3	45	institutions	institution	NOUN
inlawrev-3567	3	46	tax	tax	NOUN
inlawrev-3567	3	47	,	,	PUNCT
inlawrev-3567	3	48	gasoline	gasoline	NOUN
inlawrev-3567	3	49	tax	tax	NOUN
inlawrev-3567	3	50	,	,	PUNCT
inlawrev-3567	3	51	motor	motor	NOUN
inlawrev-3567	3	52	carrier	carrier	NOUN
inlawrev-3567	3	53	fuel	fuel	NOUN
inlawrev-3567	3	54	tax	tax	NOUN
inlawrev-3567	3	55	,	,	PUNCT
inlawrev-3567	3	56	commercial	commercial	ADJ
inlawrev-3567	3	57	vehicle	vehicle	NOUN
inlawrev-3567	3	58	excise	excise	NOUN
inlawrev-3567	3	59	tax	tax	NOUN
inlawrev-3567	3	60	,	,	PUNCT
inlawrev-3567	3	61	cigarette	cigarette	NOUN
inlawrev-3567	3	62	tax	tax	NOUN
inlawrev-3567	3	63	,	,	PUNCT
inlawrev-3567	3	64	tax	tax	NOUN
inlawrev-3567	3	65	administration	administration	NOUN
inlawrev-3567	3	66	,	,	PUNCT
inlawrev-3567	3	67	and	and	CCONJ
inlawrev-3567	3	68	innkeeper	innkeeper	NOUN
inlawrev-3567	3	69	's	's	PART
inlawrev-3567	3	70	tax	tax	NOUN
inlawrev-3567	3	71	.	.	PUNCT
inlawrev-3567	4	1	a.	a.	PROPN
inlawrev-3567	4	2	indiana	indiana	PROPN
inlawrev-3567	4	3	income	income	PROPN
inlawrev-3567	4	4	taxes	taxis	NOUN
inlawrev-3567	4	5	the	the	DET
inlawrev-3567	4	6	general	general	ADJ
inlawrev-3567	4	7	assembly	assembly	NOUN
inlawrev-3567	4	8	enacted	enact	VERB
inlawrev-3567	4	9	several	several	ADJ
inlawrev-3567	4	10	laws	law	NOUN
inlawrev-3567	4	11	affecting	affect	VERB
inlawrev-3567	4	12	indiana	indiana	PROPN
inlawrev-3567	4	13	income	income	NOUN
inlawrev-3567	4	14	taxes	taxis	NOUN
inlawrev-3567	4	15	.	.	PUNCT
inlawrev-3567	5	1	for	for	ADP
inlawrev-3567	5	2	example	example	NOUN
inlawrev-3567	5	3	,	,	PUNCT
inlawrev-3567	5	4	the	the	DET
inlawrev-3567	5	5	general	general	ADJ
inlawrev-3567	5	6	assembly	assembly	NOUN
inlawrev-3567	5	7	amended	amend	VERB
inlawrev-3567	5	8	the	the	DET
inlawrev-3567	5	9	general	general	ADJ
inlawrev-3567	5	10	provision	provision	NOUN
inlawrev-3567	5	11	that	that	PRON
inlawrev-3567	5	12	all	all	DET
inlawrev-3567	5	13	references	reference	NOUN
inlawrev-3567	5	14	to	to	ADP
inlawrev-3567	5	15	the	the	DET
inlawrev-3567	5	16	internal	internal	ADJ
inlawrev-3567	5	17	revenue	revenue	NOUN
inlawrev-3567	5	18	code	code	NOUN
inlawrev-3567	5	19	in	in	ADP
inlawrev-3567	5	20	indiana	indiana	PROPN
inlawrev-3567	5	21	tax	tax	NOUN
inlawrev-3567	5	22	statutes	statute	NOUN
inlawrev-3567	5	23	are	be	AUX
inlawrev-3567	5	24	to	to	PART
inlawrev-3567	5	25	refer	refer	VERB
inlawrev-3567	5	26	to	to	ADP
inlawrev-3567	5	27	the	the	DET
inlawrev-3567	5	28	internal	internal	ADJ
inlawrev-3567	5	29	revenue	revenue	NOUN
inlawrev-3567	5	30	code	code	NOUN
inlawrev-3567	5	31	"	"	PUNCT
inlawrev-3567	5	32	as	as	ADV
inlawrev-3567	5	33	amended	amend	VERB
inlawrev-3567	5	34	and	and	CCONJ
inlawrev-3567	5	35	in	in	ADP
inlawrev-3567	5	36	effect	effect	NOUN
inlawrev-3567	5	37	on	on	ADP
inlawrev-3567	5	38	january	january	PROPN
inlawrev-3567	5	39	1	1	NUM
inlawrev-3567	5	40	,	,	PUNCT
inlawrev-3567	5	41	2001."^	2001."^	NUM
inlawrev-3567	5	42	this	this	DET
inlawrev-3567	5	43	updating	updating	NOUN
inlawrev-3567	5	44	must	must	AUX
inlawrev-3567	5	45	be	be	AUX
inlawrev-3567	5	46	done	do	VERB
inlawrev-3567	5	47	each	each	DET
inlawrev-3567	5	48	year	year	NOUN
inlawrev-3567	5	49	if	if	SCONJ
inlawrev-3567	5	50	the	the	DET
inlawrev-3567	5	51	state	state	NOUN
inlawrev-3567	5	52	of	of	ADP
inlawrev-3567	5	53	indiana	indiana	PROPN
inlawrev-3567	5	54	wishes	wish	VERB
inlawrev-3567	5	55	to	to	PART
inlawrev-3567	5	56	continue	continue	VERB
inlawrev-3567	5	57	,	,	PUNCT
inlawrev-3567	5	58	for	for	ADP
inlawrev-3567	5	59	example	example	NOUN
inlawrev-3567	5	60	,	,	PUNCT
inlawrev-3567	5	61	for	for	SCONJ
inlawrev-3567	5	62	the	the	DET
inlawrev-3567	5	63	indiana	indiana	PROPN
inlawrev-3567	5	64	adjusted	adjust	VERB
inlawrev-3567	5	65	gross	gross	ADJ
inlawrev-3567	5	66	income	income	NOUN
inlawrev-3567	5	67	tax	tax	NOUN
inlawrev-3567	5	68	law	law	NOUN
inlawrev-3567	5	69	to	to	PART
inlawrev-3567	5	70	be	be	AUX
inlawrev-3567	5	71	based	base	VERB
inlawrev-3567	5	72	on	on	ADP
inlawrev-3567	5	73	the	the	DET
inlawrev-3567	5	74	definition	definition	NOUN
inlawrev-3567	5	75	ofthe	ofthe	ADP
inlawrev-3567	5	76	federal	federal	ADJ
inlawrev-3567	5	77	adjusted	adjust	VERB
inlawrev-3567	5	78	gross	gross	ADJ
inlawrev-3567	5	79	income	income	NOUN
inlawrev-3567	5	80	tax	tax	NOUN
inlawrev-3567	5	81	,	,	PUNCT
inlawrev-3567	5	82	because	because	SCONJ
inlawrev-3567	5	83	the	the	DET
inlawrev-3567	5	84	indiana	indiana	PROPN
inlawrev-3567	5	85	adjusted	adjust	VERB
inlawrev-3567	5	86	gross	gross	ADJ
inlawrev-3567	5	87	income	income	NOUN
inlawrev-3567	5	88	tax	tax	NOUN
inlawrev-3567	5	89	is	be	AUX
inlawrev-3567	5	90	based	base	VERB
inlawrev-3567	5	91	on	on	ADP
inlawrev-3567	5	92	the	the	DET
inlawrev-3567	5	93	federal	federal	ADJ
inlawrev-3567	5	94	income	income	NOUN
inlawrev-3567	5	95	tax	tax	NOUN
inlawrev-3567	5	96	law	law	NOUN
inlawrev-3567	5	97	's	's	PART
inlawrev-3567	5	98	adjusted	adjust	VERB
inlawrev-3567	5	99	gross	gross	ADJ
inlawrev-3567	5	100	income	income	NOUN
inlawrev-3567	5	101	.	.	PUNCT
inlawrev-3567	6	1	the	the	DET
inlawrev-3567	6	2	indiana	indiana	PROPN
inlawrev-3567	6	3	constitution	constitution	PROPN
inlawrev-3567	6	4	prevents	prevent	VERB
inlawrev-3567	6	5	the	the	DET
inlawrev-3567	6	6	state	state	NOUN
inlawrev-3567	6	7	of	of	ADP
inlawrev-3567	6	8	indiana	indiana	PROPN
inlawrev-3567	6	9	from	from	ADP
inlawrev-3567	6	10	allowing	allow	VERB
inlawrev-3567	6	11	indiana	indiana	PROPN
inlawrev-3567	6	12	laws	law	NOUN
inlawrev-3567	6	13	to	to	PART
inlawrev-3567	6	14	automatically	automatically	ADV
inlawrev-3567	6	15	change	change	VERB
inlawrev-3567	6	16	in	in	ADP
inlawrev-3567	6	17	response	response	NOUN
inlawrev-3567	6	18	to	to	ADP
inlawrev-3567	6	19	changes	change	NOUN
inlawrev-3567	6	20	that	that	SCONJ
inlawrev-3567	6	21	the	the	DET
inlawrev-3567	6	22	federal	federal	ADJ
inlawrev-3567	6	23	government	government	NOUN
inlawrev-3567	6	24	makes	make	VERB
inlawrev-3567	6	25	to	to	ADP
inlawrev-3567	6	26	the	the	DET
inlawrev-3567	6	27	federal	federal	ADJ
inlawrev-3567	6	28	income	income	NOUN
inlawrev-3567	6	29	tax	tax	NOUN
inlawrev-3567	6	30	laws	law	NOUN
inlawrev-3567	6	31	.	.	PUNCT
inlawrev-3567	7	1	i.	i.	PROPN
inlawrev-3567	7	2	indiana	indiana	PROPN
inlawrev-3567	7	3	income	income	PROPN
inlawrev-3567	7	4	taxes	taxis	NOUN
inlawrev-3567	7	5	:	:	PUNCT
inlawrev-3567	7	6	the	the	DET
inlawrev-3567	7	7	gross	gross	ADJ
inlawrev-3567	7	8	income	income	NOUN
inlawrev-3567	7	9	tax.—the	tax.—the	DET
inlawrev-3567	7	10	general	general	PROPN
inlawrev-3567	7	11	assembly	assembly	NOUN
inlawrev-3567	7	12	enacted	enact	VERB
inlawrev-3567	7	13	laws	law	NOUN
inlawrev-3567	7	14	with	with	ADP
inlawrev-3567	7	15	respect	respect	NOUN
inlawrev-3567	7	16	to	to	ADP
inlawrev-3567	7	17	the	the	DET
inlawrev-3567	7	18	gross	gross	ADJ
inlawrev-3567	7	19	income	income	NOUN
inlawrev-3567	7	20	tax	tax	NOUN
inlawrev-3567	7	21	.	.	PUNCT
inlawrev-3567	8	1	for	for	ADP
inlawrev-3567	8	2	example	example	NOUN
inlawrev-3567	8	3	,	,	PUNCT
inlawrev-3567	8	4	the	the	DET
inlawrev-3567	8	5	general	general	PROPN
inlawrev-3567	8	6	*	*	PROPN
inlawrev-3567	8	7	thomas	thomas	PROPN
inlawrev-3567	8	8	f.	f.	PROPN
inlawrev-3567	8	9	sheehan	sheehan	PROPN
inlawrev-3567	8	10	professor	professor	PROPN
inlawrev-3567	8	11	of	of	ADP
inlawrev-3567	8	12	tax	tax	NOUN
inlawrev-3567	8	13	law	law	NOUN
inlawrev-3567	8	14	and	and	CCONJ
inlawrev-3567	8	15	policy	policy	NOUN
inlawrev-3567	8	16	,	,	PUNCT
inlawrev-3567	8	17	indiana	indiana	PROPN
inlawrev-3567	8	18	university	university	PROPN
inlawrev-3567	8	19	school	school	NOUN
inlawrev-3567	8	20	of	of	ADP
inlawrev-3567	8	21	law	law	NOUN
inlawrev-3567	8	22	—	—	PUNCT
inlawrev-3567	8	23	indianapolis	indianapolis	PROPN
inlawrev-3567	8	24	;	;	PUNCT
inlawrev-3567	8	25	b.a	b.a	PROPN
inlawrev-3567	8	26	.	.	PROPN
inlawrev-3567	8	27	,	,	PUNCT
inlawrev-3567	8	28	beloit	beloit	NOUN
inlawrev-3567	8	29	college	college	NOUN
inlawrev-3567	8	30	;	;	PUNCT
inlawrev-3567	8	31	m.b.a	m.b.a	NOUN
inlawrev-3567	8	32	.	.	PROPN
inlawrev-3567	8	33	,	,	PUNCT
inlawrev-3567	8	34	j.d	j.d	PROPN
inlawrev-3567	8	35	.	.	PROPN
inlawrev-3567	8	36	,	,	PUNCT
inlawrev-3567	8	37	university	university	NOUN
inlawrev-3567	8	38	ofmichigan	ofmichigan	VERB
inlawrev-3567	8	39	;	;	PUNCT
inlawrev-3567	9	1	ll.m	ll.m	X
inlawrev-3567	9	2	.	.	PUNCT
inlawrev-3567	9	3	,	,	PUNCT
inlawrev-3567	9	4	new	new	PROPN
inlawrev-3567	9	5	york	york	PROPN
inlawrev-3567	9	6	university	university	PROPN
inlawrev-3567	9	7	.	.	PUNCT
inlawrev-3567	10	1	*	*	PUNCT
inlawrev-3567	10	2	*	*	PUNCT
inlawrev-3567	10	3	b.a	b.a	PROPN
inlawrev-3567	10	4	.	.	PROPN
inlawrev-3567	10	5	,	,	PUNCT
inlawrev-3567	10	6	depauw	depauw	PROPN
inlawrev-3567	10	7	university	university	PROPN
inlawrev-3567	10	8	;	;	PUNCT
inlawrev-3567	10	9	j.d	j.d	PROPN
inlawrev-3567	10	10	.	.	PROPN
inlawrev-3567	10	11	,	,	PUNCT
inlawrev-3567	10	12	2002	2002	NUM
inlawrev-3567	10	13	,	,	PUNCT
inlawrev-3567	10	14	indiana	indiana	PROPN
inlawrev-3567	10	15	university	university	PROPN
inlawrev-3567	10	16	school	school	PROPN
inlawrev-3567	10	17	oflaw	oflaw	NOUN
inlawrev-3567	10	18	—	—	PUNCT
inlawrev-3567	10	19	indianapolis	indianapolis	PROPN
inlawrev-3567	10	20	.	.	PUNCT
inlawrev-3567	11	1	1	1	NUM
inlawrev-3567	11	2	.	.	PUNCT
inlawrev-3567	12	1	hereinafter	hereinafter	NOUN
inlawrev-3567	12	2	,	,	PUNCT
inlawrev-3567	12	3	at	at	ADP
inlawrev-3567	12	4	times	time	NOUN
inlawrev-3567	12	5	,	,	PUNCT
inlawrev-3567	12	6	the	the	DET
inlawrev-3567	12	7	following	follow	VERB
inlawrev-3567	12	8	abbreviations	abbreviation	NOUN
inlawrev-3567	12	9	are	be	AUX
inlawrev-3567	12	10	used	use	VERB
inlawrev-3567	12	11	in	in	ADP
inlawrev-3567	12	12	this	this	DET
inlawrev-3567	12	13	article	article	NOUN
inlawrev-3567	12	14	:	:	PUNCT
inlawrev-3567	12	15	the	the	DET
inlawrev-3567	12	16	indiana	indiana	PROPN
inlawrev-3567	12	17	general	general	PROPN
inlawrev-3567	12	18	assembly	assembly	PROPN
inlawrev-3567	12	19	is	be	AUX
inlawrev-3567	12	20	referred	refer	VERB
inlawrev-3567	12	21	to	to	ADP
inlawrev-3567	12	22	as	as	ADP
inlawrev-3567	12	23	general	general	ADJ
inlawrev-3567	12	24	assembly	assembly	NOUN
inlawrev-3567	12	25	;	;	PUNCT
inlawrev-3567	12	26	the	the	DET
inlawrev-3567	12	27	governor	governor	NOUN
inlawrev-3567	12	28	of	of	ADP
inlawrev-3567	12	29	indiana	indiana	PROPN
inlawrev-3567	12	30	is	be	AUX
inlawrev-3567	12	31	referred	refer	VERB
inlawrev-3567	12	32	to	to	ADP
inlawrev-3567	12	33	as	as	ADP
inlawrev-3567	12	34	governor	governor	NOUN
inlawrev-3567	12	35	;	;	PUNCT
inlawrev-3567	12	36	the	the	DET
inlawrev-3567	12	37	indiana	indiana	PROPN
inlawrev-3567	12	38	state	state	PROPN
inlawrev-3567	12	39	board	board	PROPN
inlawrev-3567	12	40	of	of	ADP
inlawrev-3567	12	41	tax	tax	NOUN
inlawrev-3567	12	42	commissioners	commissioner	NOUN
inlawrev-3567	12	43	is	be	AUX
inlawrev-3567	12	44	referred	refer	VERB
inlawrev-3567	12	45	to	to	ADP
inlawrev-3567	12	46	as	as	ADP
inlawrev-3567	12	47	isbtc	isbtc	NOUN
inlawrev-3567	12	48	;	;	PUNCT
inlawrev-3567	12	49	the	the	DET
inlawrev-3567	12	50	indiana	indiana	PROPN
inlawrev-3567	12	51	depzirtment	depzirtment	PROPN
inlawrev-3567	12	52	of	of	ADP
inlawrev-3567	12	53	revenue	revenue	NOUN
inlawrev-3567	12	54	is	be	AUX
inlawrev-3567	12	55	referred	refer	VERB
inlawrev-3567	12	56	to	to	ADP
inlawrev-3567	12	57	as	as	ADP
inlawrev-3567	12	58	idr	idr	PROPN
inlawrev-3567	12	59	;	;	PUNCT
inlawrev-3567	12	60	the	the	DET
inlawrev-3567	12	61	indiana	indiana	PROPN
inlawrev-3567	12	62	supreme	supreme	PROPN
inlawrev-3567	12	63	court	court	PROPN
inlawrev-3567	12	64	is	be	AUX
inlawrev-3567	12	65	referred	refer	VERB
inlawrev-3567	12	66	to	to	ADP
inlawrev-3567	12	67	as	as	ADP
inlawrev-3567	12	68	the	the	DET
inlawrev-3567	12	69	supreme	supreme	PROPN
inlawrev-3567	12	70	court	court	PROPN
inlawrev-3567	12	71	;	;	PUNCT
inlawrev-3567	12	72	the	the	DET
inlawrev-3567	12	73	indiana	indiana	PROPN
inlawrev-3567	12	74	tax	tax	PROPN
inlawrev-3567	12	75	court	court	NOUN
inlawrev-3567	12	76	is	be	AUX
inlawrev-3567	12	77	referred	refer	VERB
inlawrev-3567	12	78	to	to	ADP
inlawrev-3567	12	79	as	as	ADP
inlawrev-3567	12	80	the	the	DET
inlawrev-3567	12	81	tax	tax	NOUN
inlawrev-3567	12	82	court	court	NOUN
inlawrev-3567	12	83	;	;	PUNCT
inlawrev-3567	12	84	and	and	CCONJ
inlawrev-3567	12	85	,	,	PUNCT
inlawrev-3567	12	86	the	the	DET
inlawrev-3567	12	87	terms	term	NOUN
inlawrev-3567	12	88	petitioner	petitioner	NOUN
inlawrev-3567	12	89	,	,	PUNCT
inlawrev-3567	12	90	petitioners	petitioner	NOUN
inlawrev-3567	12	91	,	,	PUNCT
inlawrev-3567	12	92	taxpayer	taxpayer	NOUN
inlawrev-3567	12	93	,	,	PUNCT
inlawrev-3567	12	94	and	and	CCONJ
inlawrev-3567	12	95	taxpayers	taxpayer	NOUN
inlawrev-3567	12	96	are	be	AUX
inlawrev-3567	12	97	used	use	VERB
inlawrev-3567	12	98	interchangeably	interchangeably	ADV
inlawrev-3567	12	99	.	.	PUNCT
inlawrev-3567	13	1	2	2	X
inlawrev-3567	13	2	.	.	X
inlawrev-3567	13	3	for	for	ADP
inlawrev-3567	13	4	comprehensive	comprehensive	ADJ
inlawrev-3567	13	5	information	information	NOUN
inlawrev-3567	13	6	concerning	concern	VERB
inlawrev-3567	13	7	the	the	DET
inlawrev-3567	13	8	tax	tax	NOUN
inlawrev-3567	13	9	court	court	NOUN
inlawrev-3567	13	10	,	,	PUNCT
inlawrev-3567	13	11	the	the	DET
inlawrev-3567	13	12	idr	idr	PROPN
inlawrev-3567	13	13	,	,	PUNCT
inlawrev-3567	13	14	the	the	DET
inlawrev-3567	13	15	isbtc	isbtc	NOUN
inlawrev-3567	13	16	,	,	PUNCT
inlawrev-3567	13	17	and	and	CCONJ
inlawrev-3567	13	18	a	a	DET
inlawrev-3567	13	19	variety	variety	NOUN
inlawrev-3567	13	20	of	of	ADP
inlawrev-3567	13	21	other	other	ADJ
inlawrev-3567	13	22	tax	tax	NOUN
inlawrev-3567	13	23	items	item	NOUN
inlawrev-3567	13	24	related	relate	VERB
inlawrev-3567	13	25	to	to	ADP
inlawrev-3567	13	26	indiana	indiana	PROPN
inlawrev-3567	13	27	tax	tax	NOUN
inlawrev-3567	13	28	laws	law	NOUN
inlawrev-3567	13	29	,	,	PUNCT
inlawrev-3567	13	30	visit	visit	VERB
inlawrev-3567	13	31	the	the	DET
inlawrev-3567	13	32	official	official	ADJ
inlawrev-3567	13	33	state	state	NOUN
inlawrev-3567	13	34	of	of	ADP
inlawrev-3567	13	35	indiana	indiana	PROPN
inlawrev-3567	13	36	web	web	PROPN
inlawrev-3567	13	37	site	site	NOUN
inlawrev-3567	13	38	,	,	PUNCT
inlawrev-3567	13	39	available	available	ADJ
inlawrev-3567	13	40	at	at	ADP
inlawrev-3567	13	41	http://www.ai.org	http://www.ai.org	PROPN
inlawrev-3567	13	42	.	.	PUNCT
inlawrev-3567	14	1	3	3	X
inlawrev-3567	14	2	.	.	X
inlawrev-3567	14	3	ind	ind	PROPN
inlawrev-3567	14	4	.	.	PUNCT
inlawrev-3567	15	1	code	code	PROPN
inlawrev-3567	15	2	§	§	PROPN
inlawrev-3567	15	3	6	6	NUM
inlawrev-3567	15	4	-	-	SYM
inlawrev-3567	15	5	3	3	NUM
inlawrev-3567	15	6	-	-	PUNCT
inlawrev-3567	15	7	l	l	NOUN
inlawrev-3567	15	8	-	-	PUNCT
inlawrev-3567	15	9	ll(a	ll(a	NUM
inlawrev-3567	15	10	)	)	PUNCT
inlawrev-3567	15	11	(	(	PUNCT
inlawrev-3567	15	12	1998	1998	NUM
inlawrev-3567	15	13	&	&	CCONJ
inlawrev-3567	15	14	supp	supp	PROPN
inlawrev-3567	15	15	.	.	PUNCT
inlawrev-3567	16	1	2001	2001	NUM
inlawrev-3567	16	2	)	)	PUNCT
inlawrev-3567	16	3	.	.	PUNCT
inlawrev-3567	17	1	1542	1542	NUM
inlawrev-3567	17	2	indiana	indiana	PROPN
inlawrev-3567	17	3	law	law	PROPN
inlawrev-3567	17	4	review	review	NOUN
inlawrev-3567	17	5	[	[	X
inlawrev-3567	17	6	vol	vol	NOUN
inlawrev-3567	17	7	.	.	PUNCT
inlawrev-3567	18	1	35:1541	35:1541	NUM
inlawrev-3567	18	2	assembly	assembly	NOUN
inlawrev-3567	18	3	enacted	enact	VERB
inlawrev-3567	18	4	a	a	DET
inlawrev-3567	18	5	law	law	NOUN
inlawrev-3567	18	6	that	that	PRON
inlawrev-3567	18	7	exempts	exempt	VERB
inlawrev-3567	18	8	from	from	ADP
inlawrev-3567	18	9	gross	gross	ADJ
inlawrev-3567	18	10	income	income	NOUN
inlawrev-3567	18	11	the	the	DET
inlawrev-3567	18	12	proceeds	proceed	NOUN
inlawrev-3567	18	13	of	of	ADP
inlawrev-3567	18	14	a	a	DET
inlawrev-3567	18	15	specific	specific	ADJ
inlawrev-3567	18	16	business	business	NOUN
inlawrev-3567	18	17	transaction/	transaction/	NUM
inlawrev-3567	18	18	the	the	DET
inlawrev-3567	18	19	new	new	ADJ
inlawrev-3567	18	20	law	law	NOUN
inlawrev-3567	18	21	provides	provide	VERB
inlawrev-3567	18	22	that	that	SCONJ
inlawrev-3567	18	23	amounts	amount	NOUN
inlawrev-3567	18	24	received	receive	VERB
inlawrev-3567	18	25	from	from	ADP
inlawrev-3567	18	26	the	the	DET
inlawrev-3567	18	27	sale	sale	NOUN
inlawrev-3567	18	28	,	,	PUNCT
inlawrev-3567	18	29	lease	lease	NOUN
inlawrev-3567	18	30	,	,	PUNCT
inlawrev-3567	18	31	or	or	CCONJ
inlawrev-3567	18	32	other	other	ADJ
inlawrev-3567	18	33	transfer	transfer	NOUN
inlawrev-3567	18	34	ofan	ofan	NOUN
inlawrev-3567	18	35	electric	electric	PROPN
inlawrev-3567	18	36	generating	generating	NOUN
inlawrev-3567	18	37	facility	facility	NOUN
inlawrev-3567	18	38	and	and	CCONJ
inlawrev-3567	18	39	any	any	DET
inlawrev-3567	18	40	auxiliary	auxiliary	ADJ
inlawrev-3567	18	41	equipment	equipment	NOUN
inlawrev-3567	18	42	are	be	AUX
inlawrev-3567	18	43	"	"	PUNCT
inlawrev-3567	18	44	exempt	exempt	ADJ
inlawrev-3567	18	45	from	from	ADP
inlawrev-3567	18	46	gross	gross	ADJ
inlawrev-3567	18	47	income	income	NOUN
inlawrev-3567	18	48	tax	tax	NOUN
inlawrev-3567	18	49	to	to	ADP
inlawrev-3567	18	50	the	the	DET
inlawrev-3567	18	51	extent	extent	NOUN
inlawrev-3567	18	52	of	of	ADP
inlawrev-3567	18	53	any	any	DET
inlawrev-3567	18	54	mortgage	mortgage	NOUN
inlawrev-3567	18	55	,	,	PUNCT
inlawrev-3567	18	56	security	security	NOUN
inlawrev-3567	18	57	interest	interest	NOUN
inlawrev-3567	18	58	,	,	PUNCT
inlawrev-3567	18	59	or	or	CCONJ
inlawrev-3567	18	60	similar	similar	ADJ
inlawrev-3567	18	61	encumbrance	encumbrance	NOUN
inlawrev-3567	18	62	that	that	PRON
inlawrev-3567	18	63	exists	exist	VERB
inlawrev-3567	18	64	"	"	PUNCT
inlawrev-3567	18	65	with	with	ADP
inlawrev-3567	18	66	respect	respect	NOUN
inlawrev-3567	18	67	to	to	ADP
inlawrev-3567	18	68	the	the	DET
inlawrev-3567	18	69	electric	electric	PROPN
inlawrev-3567	18	70	generating	generating	NOUN
inlawrev-3567	18	71	facility	facility	NOUN
inlawrev-3567	18	72	at	at	ADP
inlawrev-3567	18	73	the	the	DET
inlawrev-3567	18	74	time	time	NOUN
inlawrev-3567	18	75	ofthe	ofthe	NOUN
inlawrev-3567	18	76	sale	sale	NOUN
inlawrev-3567	18	77	,	,	PUNCT
inlawrev-3567	18	78	lease	lease	NOUN
inlawrev-3567	18	79	,	,	PUNCT
inlawrev-3567	18	80	or	or	CCONJ
inlawrev-3567	18	81	transfer.^	transfer.^	PRON
inlawrev-3567	18	82	the	the	DET
inlawrev-3567	18	83	general	general	ADJ
inlawrev-3567	18	84	assembly	assembly	NOUN
inlawrev-3567	18	85	passed	pass	VERB
inlawrev-3567	18	86	another	another	DET
inlawrev-3567	18	87	exemption	exemption	NOUN
inlawrev-3567	18	88	from	from	ADP
inlawrev-3567	18	89	gross	gross	ADJ
inlawrev-3567	18	90	income	income	NOUN
inlawrev-3567	18	91	with	with	ADP
inlawrev-3567	18	92	respect	respect	NOUN
inlawrev-3567	18	93	to	to	ADP
inlawrev-3567	18	94	electric	electric	ADJ
inlawrev-3567	18	95	generating	generating	NOUN
inlawrev-3567	18	96	facilities	facility	NOUN
inlawrev-3567	18	97	.	.	PUNCT
inlawrev-3567	19	1	the	the	DET
inlawrev-3567	19	2	new	new	ADJ
inlawrev-3567	19	3	law	law	NOUN
inlawrev-3567	19	4	provides	provide	VERB
inlawrev-3567	19	5	that	that	SCONJ
inlawrev-3567	19	6	"	"	PUNCT
inlawrev-3567	19	7	[	[	PUNCT
inlawrev-3567	19	8	g]ross	g]ross	ADP
inlawrev-3567	19	9	income	income	NOUN
inlawrev-3567	19	10	received	receive	VERB
inlawrev-3567	19	11	by	by	ADP
inlawrev-3567	19	12	a	a	DET
inlawrev-3567	19	13	qualified	qualified	ADJ
inlawrev-3567	19	14	lessee	lessee	NOUN
inlawrev-3567	19	15	from	from	ADP
inlawrev-3567	19	16	a	a	DET
inlawrev-3567	19	17	qualified	qualified	ADJ
inlawrev-3567	19	18	investment	investment	NOUN
inlawrev-3567	19	19	is	be	AUX
inlawrev-3567	19	20	exempt	exempt	ADJ
inlawrev-3567	19	21	from	from	ADP
inlawrev-3567	19	22	gross	gross	ADJ
inlawrev-3567	19	23	income	income	NOUN
inlawrev-3567	19	24	tax	tax	NOUN
inlawrev-3567	19	25	.	.	PUNCT
inlawrev-3567	20	1	"^	"^	PUNCT
inlawrev-3567	20	2	the	the	DET
inlawrev-3567	20	3	statute	statute	NOUN
inlawrev-3567	20	4	defines	define	VERB
inlawrev-3567	20	5	a	a	DET
inlawrev-3567	20	6	qualified	qualified	ADJ
inlawrev-3567	20	7	investment	investment	NOUN
inlawrev-3567	20	8	as	as	ADP
inlawrev-3567	20	9	an	an	DET
inlawrev-3567	20	10	investment	investment	NOUN
inlawrev-3567	20	11	that	that	PRON
inlawrev-3567	20	12	is	be	AUX
inlawrev-3567	20	13	acquired	acquire	VERB
inlawrev-3567	20	14	by	by	ADP
inlawrev-3567	20	15	a	a	DET
inlawrev-3567	20	16	qualified	qualified	ADJ
inlawrev-3567	20	17	lessee	lessee	NOUN
inlawrev-3567	20	18	for	for	ADP
inlawrev-3567	20	19	the	the	DET
inlawrev-3567	20	20	purpose	purpose	NOUN
inlawrev-3567	20	21	of	of	ADP
inlawrev-3567	20	22	paying	pay	VERB
inlawrev-3567	20	23	rent	rent	NOUN
inlawrev-3567	20	24	under	under	ADP
inlawrev-3567	20	25	a	a	DET
inlawrev-3567	20	26	qualified	qualified	ADJ
inlawrev-3567	20	27	lease	lease	NOUN
inlawrev-3567	20	28	and	and	CCONJ
inlawrev-3567	20	29	exercising	exercise	VERB
inlawrev-3567	20	30	any	any	DET
inlawrev-3567	20	31	purchase	purchase	NOUN
inlawrev-3567	20	32	option	option	NOUN
inlawrev-3567	20	33	in	in	ADP
inlawrev-3567	20	34	the	the	DET
inlawrev-3567	20	35	qualified	qualified	ADJ
inlawrev-3567	20	36	lease.^	lease.^	NOUN
inlawrev-3567	20	37	a	a	DET
inlawrev-3567	20	38	qualified	qualified	ADJ
inlawrev-3567	20	39	lease	lease	NOUN
inlawrev-3567	20	40	is	be	AUX
inlawrev-3567	20	41	defined	define	VERB
inlawrev-3567	20	42	as	as	ADP
inlawrev-3567	20	43	"	"	PUNCT
inlawrev-3567	20	44	the	the	DET
inlawrev-3567	20	45	lease	lease	NOUN
inlawrev-3567	20	46	of	of	ADP
inlawrev-3567	20	47	an	an	DET
inlawrev-3567	20	48	interest	interest	NOUN
inlawrev-3567	20	49	in	in	ADP
inlawrev-3567	20	50	an	an	DET
inlawrev-3567	20	51	electric	electric	ADJ
inlawrev-3567	20	52	generating	generating	NOUN
inlawrev-3567	20	53	facility	facility	NOUN
inlawrev-3567	20	54	.	.	PUNCT
inlawrev-3567	20	55	.	.	PUNCT
inlawrev-3567	21	1	.	.	PUNCT
inlawrev-3567	22	1	where	where	SCONJ
inlawrev-3567	22	2	the	the	DET
inlawrev-3567	22	3	property	property	NOUN
inlawrev-3567	22	4	is	be	AUX
inlawrev-3567	22	5	subject	subject	ADJ
inlawrev-3567	22	6	.	.	PUNCT
inlawrev-3567	22	7	.	.	PUNCT
inlawrev-3567	23	1	.	.	PUNCT
inlawrev-3567	24	1	to	to	ADP
inlawrev-3567	24	2	(	(	PUNCT
inlawrev-3567	24	3	1	1	NUM
inlawrev-3567	24	4	)	)	PUNCT
inlawrev-3567	24	5	or	or	CCONJ
inlawrev-3567	24	6	more	more	ADJ
inlawrev-3567	24	7	leases	lease	NOUN
inlawrev-3567	24	8	previously	previously	ADV
inlawrev-3567	24	9	entered	enter	VERB
inlawrev-3567	24	10	into	into	ADP
inlawrev-3567	24	11	under	under	ADP
inlawrev-3567	24	12	section	section	NOUN
inlawrev-3567	24	13	168(f)(8	168(f)(8	NUM
inlawrev-3567	24	14	)	)	PUNCT
inlawrev-3567	24	15	ofthe	ofthe	PRON
inlawrev-3567	24	16	internal	internal	ADJ
inlawrev-3567	24	17	revenue	revenue	NOUN
inlawrev-3567	24	18	code	code	NOUN
inlawrev-3567	24	19	of	of	ADP
inlawrev-3567	24	20	1954	1954	NUM
inlawrev-3567	24	21	.	.	PUNCT
inlawrev-3567	25	1	"	"	PUNCT
inlawrev-3567	25	2	*	*	PUNCT
inlawrev-3567	25	3	a	a	DET
inlawrev-3567	25	4	qualified	qualified	ADJ
inlawrev-3567	25	5	lessee	lessee	NOUN
inlawrev-3567	25	6	is	be	AUX
inlawrev-3567	25	7	any	any	DET
inlawrev-3567	25	8	person	person	NOUN
inlawrev-3567	25	9	or	or	CCONJ
inlawrev-3567	25	10	an	an	DET
inlawrev-3567	25	11	affiliate	affiliate	NOUN
inlawrev-3567	25	12	of	of	ADP
inlawrev-3567	25	13	a	a	DET
inlawrev-3567	25	14	person	person	NOUN
inlawrev-3567	25	15	who	who	PRON
inlawrev-3567	25	16	is	be	AUX
inlawrev-3567	25	17	the	the	DET
inlawrev-3567	25	18	lessee	lessee	NOUN
inlawrev-3567	25	19	under	under	ADP
inlawrev-3567	25	20	a	a	DET
inlawrev-3567	25	21	qualified	qualified	ADJ
inlawrev-3567	25	22	lease.^	lease.^	NOUN
inlawrev-3567	25	23	2	2	X
inlawrev-3567	25	24	.	.	PUNCT
inlawrev-3567	25	25	indiana	indiana	PROPN
inlawrev-3567	25	26	income	income	NOUN
inlawrev-3567	25	27	taxes	taxis	NOUN
inlawrev-3567	25	28	:	:	PUNCT
inlawrev-3567	25	29	the	the	DET
inlawrev-3567	25	30	adjusted	adjust	VERB
inlawrev-3567	25	31	gross	gross	ADJ
inlawrev-3567	25	32	income	income	NOUN
inlawrev-3567	25	33	tax.—in	tax.—in	PROPN
inlawrev-3567	25	34	2001	2001	NUM
inlawrev-3567	25	35	,	,	PUNCT
inlawrev-3567	25	36	the	the	DET
inlawrev-3567	25	37	general	general	ADJ
inlawrev-3567	25	38	assembly	assembly	NOUN
inlawrev-3567	25	39	also	also	ADV
inlawrev-3567	25	40	amended	amend	VERB
inlawrev-3567	25	41	and	and	CCONJ
inlawrev-3567	25	42	added	add	VERB
inlawrev-3567	25	43	new	new	ADJ
inlawrev-3567	25	44	laws	law	NOUN
inlawrev-3567	25	45	with	with	ADP
inlawrev-3567	25	46	respect	respect	NOUN
inlawrev-3567	25	47	to	to	ADP
inlawrev-3567	25	48	the	the	DET
inlawrev-3567	25	49	adjusted	adjust	VERB
inlawrev-3567	25	50	gross	gross	ADJ
inlawrev-3567	25	51	income	income	NOUN
inlawrev-3567	25	52	tax	tax	NOUN
inlawrev-3567	25	53	.	.	PUNCT
inlawrev-3567	26	1	now	now	ADV
inlawrev-3567	26	2	an	an	DET
inlawrev-3567	26	3	employee	employee	NOUN
inlawrev-3567	26	4	of	of	ADP
inlawrev-3567	26	5	a	a	DET
inlawrev-3567	26	6	"	"	PUNCT
inlawrev-3567	26	7	nonprofit	nonprofit	ADJ
inlawrev-3567	26	8	entity	entity	NOUN
inlawrev-3567	26	9	,	,	PUNCT
inlawrev-3567	26	10	the	the	DET
inlawrev-3567	26	11	state	state	NOUN
inlawrev-3567	26	12	,	,	PUNCT
inlawrev-3567	26	13	a	a	DET
inlawrev-3567	26	14	political	political	ADJ
inlawrev-3567	26	15	subdivision	subdivision	NOUN
inlawrev-3567	26	16	of	of	ADP
inlawrev-3567	26	17	the	the	DET
inlawrev-3567	26	18	state	state	NOUN
inlawrev-3567	26	19	,	,	PUNCT
inlawrev-3567	26	20	or	or	CCONJ
inlawrev-3567	26	21	the	the	DET
inlawrev-3567	26	22	united	united	PROPN
inlawrev-3567	26	23	states	states	PROPN
inlawrev-3567	26	24	govemmenf	govemmenf	PROPN
inlawrev-3567	26	25	counts	count	VERB
inlawrev-3567	26	26	as	as	ADP
inlawrev-3567	26	27	a	a	DET
inlawrev-3567	26	28	qualified	qualified	ADJ
inlawrev-3567	26	29	employee	employee	NOUN
inlawrev-3567	26	30	with	with	ADP
inlawrev-3567	26	31	respect	respect	NOUN
inlawrev-3567	26	32	to	to	ADP
inlawrev-3567	26	33	the	the	DET
inlawrev-3567	26	34	enterprise	enterprise	NOUN
inlawrev-3567	26	35	zone	zone	NOUN
inlawrev-3567	26	36	adjusted	adjust	VERB
inlawrev-3567	26	37	gross	gross	ADJ
inlawrev-3567	26	38	income	income	NOUN
inlawrev-3567	26	39	deduction	deduction	NOUN
inlawrev-3567	26	40	.	.	PUNCT
inlawrev-3567	27	1	'	'	PUNCT
inlawrev-3567	27	2	°	°	NOUN
inlawrev-3567	27	3	a	a	DET
inlawrev-3567	27	4	qualified	qualified	ADJ
inlawrev-3567	27	5	employee	employee	NOUN
inlawrev-3567	27	6	must	must	AUX
inlawrev-3567	27	7	reside	reside	VERB
inlawrev-3567	27	8	in	in	ADP
inlawrev-3567	27	9	the	the	DET
inlawrev-3567	27	10	enterprise	enterprise	NOUN
inlawrev-3567	27	11	zone	zone	NOUN
inlawrev-3567	27	12	in	in	ADP
inlawrev-3567	27	13	which	which	PRON
inlawrev-3567	27	14	the	the	DET
inlawrev-3567	27	15	employee	employee	NOUN
inlawrev-3567	27	16	works	work	VERB
inlawrev-3567	27	17	;	;	PUNCT
inlawrev-3567	27	18	perform	perform	VERB
inlawrev-3567	27	19	services	service	NOUN
inlawrev-3567	27	20	for	for	ADP
inlawrev-3567	27	21	the	the	DET
inlawrev-3567	27	22	employer	employer	NOUN
inlawrev-3567	27	23	,	,	PUNCT
inlawrev-3567	27	24	ninety	ninety	NUM
inlawrev-3567	27	25	percent	percent	NOUN
inlawrev-3567	27	26	ofwhich	ofwhich	PRON
inlawrev-3567	27	27	are	be	AUX
inlawrev-3567	27	28	related	relate	VERB
inlawrev-3567	27	29	to	to	ADP
inlawrev-3567	27	30	the	the	DET
inlawrev-3567	27	31	employers	employer	NOUN
inlawrev-3567	27	32	'	'	PART
inlawrev-3567	27	33	trade	trade	NOUN
inlawrev-3567	27	34	or	or	CCONJ
inlawrev-3567	27	35	business	business	NOUN
inlawrev-3567	27	36	,	,	PUNCT
inlawrev-3567	27	37	or	or	CCONJ
inlawrev-3567	27	38	to	to	ADP
inlawrev-3567	27	39	the	the	DET
inlawrev-3567	27	40	nonprofit	nonprofit	ADJ
inlawrev-3567	27	41	or	or	CCONJ
inlawrev-3567	27	42	governmental	governmental	ADJ
inlawrev-3567	27	43	entity	entity	NOUN
inlawrev-3567	27	44	's	's	PART
inlawrev-3567	27	45	activities	activity	NOUN
inlawrev-3567	27	46	;	;	PUNCT
inlawrev-3567	27	47	and	and	CCONJ
inlawrev-3567	27	48	perform	perform	VERB
inlawrev-3567	27	49	fifty	fifty	NUM
inlawrev-3567	27	50	percent	percent	NOUN
inlawrev-3567	27	51	of	of	ADP
inlawrev-3567	27	52	the	the	DET
inlawrev-3567	27	53	employee	employee	NOUN
inlawrev-3567	27	54	's	's	PART
inlawrev-3567	27	55	service	service	NOUN
inlawrev-3567	27	56	for	for	ADP
inlawrev-3567	27	57	the	the	DET
inlawrev-3567	27	58	employer	employer	NOUN
inlawrev-3567	27	59	during	during	ADP
inlawrev-3567	27	60	the	the	DET
inlawrev-3567	27	61	taxable	taxable	ADJ
inlawrev-3567	27	62	year	year	NOUN
inlawrev-3567	27	63	in	in	ADP
inlawrev-3567	27	64	the	the	DET
inlawrev-3567	27	65	enterprise	enterprise	NOUN
inlawrev-3567	27	66	zone	zone	NOUN
inlawrev-3567	27	67	.	.	PUNCT
inlawrev-3567	28	1	'^	'^	AUX
inlawrev-3567	28	2	the	the	DET
inlawrev-3567	28	3	enterprise	enterprise	NOUN
inlawrev-3567	28	4	zone	zone	NOUN
inlawrev-3567	28	5	deduction	deduction	NOUN
inlawrev-3567	28	6	permits	permit	VERB
inlawrev-3567	28	7	the	the	DET
inlawrev-3567	28	8	qualified	qualified	ADJ
inlawrev-3567	28	9	employee	employee	NOUN
inlawrev-3567	28	10	to	to	PART
inlawrev-3567	28	11	deduct	deduct	VERB
inlawrev-3567	28	12	the	the	DET
inlawrev-3567	28	13	lesser	less	ADJ
inlawrev-3567	28	14	ofone	ofone	NOUN
inlawrev-3567	28	15	-	-	PUNCT
inlawrev-3567	28	16	halfofthe	halfofthe	PROPN
inlawrev-3567	28	17	employee	employee	NOUN
inlawrev-3567	28	18	's	's	PART
inlawrev-3567	28	19	adjusted	adjust	VERB
inlawrev-3567	28	20	gross	gross	ADJ
inlawrev-3567	28	21	income	income	NOUN
inlawrev-3567	28	22	for	for	ADP
inlawrev-3567	28	23	the	the	DET
inlawrev-3567	28	24	taxable	taxable	ADJ
inlawrev-3567	28	25	year	year	NOUN
inlawrev-3567	28	26	or	or	CCONJ
inlawrev-3567	28	27	$	$	SYM
inlawrev-3567	28	28	7500.'^	7500.'^	NOUN
inlawrev-3567	28	29	4	4	NUM
inlawrev-3567	28	30	.	.	PUNCT
inlawrev-3567	29	1	see	see	VERB
inlawrev-3567	30	1	i	i	PRON
inlawrev-3567	30	2	d.	d.	PROPN
inlawrev-3567	30	3	§	§	PROPN
inlawrev-3567	30	4	6	6	NUM
inlawrev-3567	30	5	-	-	SYM
inlawrev-3567	30	6	2	2	NUM
inlawrev-3567	30	7	.	.	NOUN
inlawrev-3567	30	8	1	1	NUM
inlawrev-3567	30	9	-	-	PUNCT
inlawrev-3567	30	10	316(b	316(b	NUM
inlawrev-3567	30	11	)	)	PUNCT
inlawrev-3567	30	12	.	.	PUNCT
inlawrev-3567	31	1	5	5	X
inlawrev-3567	31	2	.	.	X
inlawrev-3567	32	1	i	i	PRON
inlawrev-3567	32	2	d.	d.	PROPN
inlawrev-3567	32	3	6	6	NUM
inlawrev-3567	32	4	.	.	PUNCT
inlawrev-3567	33	1	i	i	PRON
inlawrev-3567	33	2	d.	d.	PROPN
inlawrev-3567	33	3	§	§	PROPN
inlawrev-3567	33	4	6	6	NUM
inlawrev-3567	33	5	-	-	SYM
inlawrev-3567	33	6	2.1	2.1	NUM
inlawrev-3567	33	7	-	-	PUNCT
inlawrev-3567	33	8	3	3	NUM
inlawrev-3567	33	9	-	-	PUNCT
inlawrev-3567	33	10	16.5(0	16.5(0	NOUN
inlawrev-3567	33	11	.	.	PUNCT
inlawrev-3567	34	1	7	7	X
inlawrev-3567	34	2	.	.	X
inlawrev-3567	35	1	i	i	PRON
inlawrev-3567	35	2	d.	d.	PROPN
inlawrev-3567	35	3	§	§	PROPN
inlawrev-3567	35	4	§	§	PROPN
inlawrev-3567	35	5	6	6	NUM
inlawrev-3567	35	6	-	-	SYM
inlawrev-3567	35	7	2.1	2.1	NUM
inlawrev-3567	35	8	-	-	PUNCT
inlawrev-3567	35	9	6	6	NUM
inlawrev-3567	35	10	-	-	PUNCT
inlawrev-3567	35	11	16.5(c)(l)(a)-(b	16.5(c)(l)(a)-(b	NUM
inlawrev-3567	35	12	)	)	PUNCT
inlawrev-3567	35	13	.	.	PUNCT
inlawrev-3567	36	1	an	an	DET
inlawrev-3567	36	2	investment	investment	NOUN
inlawrev-3567	36	3	is	be	AUX
inlawrev-3567	36	4	defined	define	VERB
inlawrev-3567	36	5	as	as	ADP
inlawrev-3567	36	6	a	a	DET
inlawrev-3567	36	7	loan	loan	NOUN
inlawrev-3567	36	8	or	or	CCONJ
inlawrev-3567	36	9	deposit	deposit	NOUN
inlawrev-3567	36	10	made	make	VERB
inlawrev-3567	36	11	by	by	ADP
inlawrev-3567	36	12	a	a	DET
inlawrev-3567	36	13	qualified	qualified	ADJ
inlawrev-3567	36	14	lessee	lessee	NOUN
inlawrev-3567	36	15	or	or	CCONJ
inlawrev-3567	36	16	an	an	DET
inlawrev-3567	36	17	investment	investment	NOUN
inlawrev-3567	36	18	contract	contract	NOUN
inlawrev-3567	36	19	or	or	CCONJ
inlawrev-3567	36	20	payment	payment	NOUN
inlawrev-3567	36	21	agreement	agreement	NOUN
inlawrev-3567	36	22	purchased	purchase	VERB
inlawrev-3567	36	23	by	by	ADP
inlawrev-3567	36	24	a	a	DET
inlawrev-3567	36	25	qualified	qualified	ADJ
inlawrev-3567	36	26	lessee	lessee	NOUN
inlawrev-3567	36	27	.	.	PUNCT
inlawrev-3567	37	1	i	i	PRON
inlawrev-3567	37	2	d.	d.	PROPN
inlawrev-3567	37	3	§	§	PROPN
inlawrev-3567	37	4	6	6	NUM
inlawrev-3567	37	5	-	-	SYM
inlawrev-3567	37	6	2.1	2.1	NUM
inlawrev-3567	37	7	-	-	PUNCT
inlawrev-3567	37	8	3	3	NUM
inlawrev-3567	37	9	-	-	PUNCT
inlawrev-3567	37	10	16.5(b	16.5(b	NUM
inlawrev-3567	37	11	)	)	PUNCT
inlawrev-3567	37	12	.	.	PUNCT
inlawrev-3567	38	1	8	8	X
inlawrev-3567	38	2	.	.	X
inlawrev-3567	39	1	i	i	PRON
inlawrev-3567	39	2	d.	d.	PROPN
inlawrev-3567	39	3	§	§	PROPN
inlawrev-3567	39	4	6	6	NUM
inlawrev-3567	39	5	-	-	SYM
inlawrev-3567	39	6	2	2	NUM
inlawrev-3567	39	7	.	.	NOUN
inlawrev-3567	39	8	1	1	NUM
inlawrev-3567	39	9	-	-	SYM
inlawrev-3567	39	10	3	3	NUM
inlawrev-3567	39	11	-	-	SYM
inlawrev-3567	39	12	1	1	NUM
inlawrev-3567	39	13	6.5(d	6.5(d	NUM
inlawrev-3567	39	14	)	)	PUNCT
inlawrev-3567	39	15	.	.	PUNCT
inlawrev-3567	40	1	the	the	DET
inlawrev-3567	40	2	federal	federal	ADJ
inlawrev-3567	40	3	income	income	NOUN
inlawrev-3567	40	4	tax	tax	NOUN
inlawrev-3567	40	5	provision	provision	NOUN
inlawrev-3567	40	6	cited	cite	VERB
inlawrev-3567	40	7	in	in	ADP
inlawrev-3567	40	8	the	the	DET
inlawrev-3567	40	9	indiana	indiana	PROPN
inlawrev-3567	40	10	statute	statute	PROPN
inlawrev-3567	40	11	refers	refer	VERB
inlawrev-3567	40	12	to	to	ADP
inlawrev-3567	40	13	a	a	DET
inlawrev-3567	40	14	safe	safe	ADJ
inlawrev-3567	40	15	harbor	harbor	NOUN
inlawrev-3567	40	16	provision	provision	NOUN
inlawrev-3567	40	17	that	that	PRON
inlawrev-3567	40	18	was	be	AUX
inlawrev-3567	40	19	given	give	VERB
inlawrev-3567	40	20	continuing	continue	VERB
inlawrev-3567	40	21	effect	effect	NOUN
inlawrev-3567	40	22	for	for	ADP
inlawrev-3567	40	23	certain	certain	ADJ
inlawrev-3567	40	24	property	property	NOUN
inlawrev-3567	40	25	by	by	ADP
inlawrev-3567	40	26	p.l	p.l	PROPN
inlawrev-3567	40	27	.	.	PROPN
inlawrev-3567	40	28	99	99	NUM
inlawrev-3567	40	29	-	-	SYM
inlawrev-3567	40	30	5	5	NUM
inlawrev-3567	40	31	1	1	NUM
inlawrev-3567	40	32	4	4	NUM
inlawrev-3567	40	33	,	,	PUNCT
inlawrev-3567	40	34	sec	sec	PROPN
inlawrev-3567	40	35	.	.	PROPN
inlawrev-3567	40	36	201(a	201(a	NUM
inlawrev-3567	40	37	)	)	PUNCT
inlawrev-3567	40	38	.	.	PUNCT
inlawrev-3567	41	1	9	9	X
inlawrev-3567	41	2	.	.	X
inlawrev-3567	42	1	i	i	PRON
inlawrev-3567	42	2	d.	d.	PROPN
inlawrev-3567	42	3	§	§	PROPN
inlawrev-3567	42	4	6	6	NUM
inlawrev-3567	42	5	-	-	SYM
inlawrev-3567	42	6	2	2	NUM
inlawrev-3567	42	7	.	.	NOUN
inlawrev-3567	42	8	1	1	NUM
inlawrev-3567	42	9	-	-	PUNCT
inlawrev-3567	42	10	316.5(e	316.5(e	NUM
inlawrev-3567	42	11	)	)	PUNCT
inlawrev-3567	42	12	.	.	PUNCT
inlawrev-3567	43	1	an	an	DET
inlawrev-3567	43	2	affiliate	affiliate	NOUN
inlawrev-3567	43	3	is	be	AUX
inlawrev-3567	43	4	defined	define	VERB
inlawrev-3567	43	5	as	as	ADP
inlawrev-3567	43	6	a	a	DET
inlawrev-3567	43	7	"	"	PUNCT
inlawrev-3567	43	8	corporation	corporation	NOUN
inlawrev-3567	43	9	,	,	PUNCT
inlawrev-3567	43	10	partnership	partnership	NOUN
inlawrev-3567	43	11	,	,	PUNCT
inlawrev-3567	43	12	limited	limited	ADJ
inlawrev-3567	43	13	liability	liability	NOUN
inlawrev-3567	43	14	company	company	NOUN
inlawrev-3567	43	15	,	,	PUNCT
inlawrev-3567	43	16	or	or	CCONJ
inlawrev-3567	43	17	trust	trust	VERB
inlawrev-3567	43	18	that	that	SCONJ
inlawrev-3567	43	19	controls	control	NOUN
inlawrev-3567	43	20	,	,	PUNCT
inlawrev-3567	43	21	is	be	AUX
inlawrev-3567	43	22	controlled	control	VERB
inlawrev-3567	43	23	by	by	ADP
inlawrev-3567	43	24	,	,	PUNCT
inlawrev-3567	43	25	or	or	CCONJ
inlawrev-3567	43	26	is	be	AUX
inlawrev-3567	43	27	under	under	ADP
inlawrev-3567	43	28	common	common	ADJ
inlawrev-3567	43	29	control	control	NOUN
inlawrev-3567	43	30	with	with	ADP
inlawrev-3567	43	31	another	another	DET
inlawrev-3567	43	32	corporation	corporation	NOUN
inlawrev-3567	43	33	,	,	PUNCT
inlawrev-3567	43	34	partnership	partnership	NOUN
inlawrev-3567	43	35	,	,	PUNCT
inlawrev-3567	43	36	limited	limited	ADJ
inlawrev-3567	43	37	liability	liability	NOUN
inlawrev-3567	43	38	company	company	NOUN
inlawrev-3567	43	39	,	,	PUNCT
inlawrev-3567	43	40	or	or	CCONJ
inlawrev-3567	43	41	trust	trust	NOUN
inlawrev-3567	43	42	.	.	PUNCT
inlawrev-3567	43	43	"	"	PUNCT
inlawrev-3567	44	1	i	i	PRON
inlawrev-3567	44	2	d.	d.	PROPN
inlawrev-3567	44	3	§	§	PROPN
inlawrev-3567	44	4	6	6	NUM
inlawrev-3567	44	5	-	-	SYM
inlawrev-3567	44	6	2	2	NUM
inlawrev-3567	44	7	.	.	NOUN
inlawrev-3567	44	8	1	1	NUM
inlawrev-3567	44	9	-	-	SYM
inlawrev-3567	44	10	316.5(a	316.5(a	NUM
inlawrev-3567	44	11	)	)	PUNCT
inlawrev-3567	44	12	.	.	PUNCT
inlawrev-3567	45	1	control	control	NOUN
inlawrev-3567	45	2	is	be	AUX
inlawrev-3567	45	3	further	far	ADV
inlawrev-3567	45	4	defined	define	VERB
inlawrev-3567	45	5	as	as	ADP
inlawrev-3567	45	6	ownership	ownership	NOUN
inlawrev-3567	45	7	of	of	ADP
inlawrev-3567	45	8	eighty	eighty	NUM
inlawrev-3567	45	9	percent	percent	NOUN
inlawrev-3567	45	10	of	of	ADP
inlawrev-3567	45	11	voting	vote	VERB
inlawrev-3567	45	12	stock	stock	NOUN
inlawrev-3567	45	13	.	.	PUNCT
inlawrev-3567	46	1	i	i	PRON
inlawrev-3567	46	2	d.	d.	PROPN
inlawrev-3567	46	3	10	10	NUM
inlawrev-3567	46	4	.	.	PUNCT
inlawrev-3567	47	1	i	i	PRON
inlawrev-3567	47	2	d.	d.	PROPN
inlawrev-3567	47	3	§	§	PROPN
inlawrev-3567	47	4	6	6	NUM
inlawrev-3567	47	5	-	-	SYM
inlawrev-3567	47	6	3	3	NUM
inlawrev-3567	47	7	-	-	PUNCT
inlawrev-3567	47	8	2	2	NUM
inlawrev-3567	47	9	-	-	NUM
inlawrev-3567	47	10	8(a	8(a	NUM
inlawrev-3567	47	11	)	)	PUNCT
inlawrev-3567	47	12	.	.	PUNCT
inlawrev-3567	48	1	11	11	NUM
inlawrev-3567	48	2	.	.	PUNCT
inlawrev-3567	49	1	i	i	PRON
inlawrev-3567	49	2	d.	d.	PROPN
inlawrev-3567	49	3	12	12	NUM
inlawrev-3567	49	4	.	.	PUNCT
inlawrev-3567	50	1	i	i	PRON
inlawrev-3567	50	2	d.	d.	PROPN
inlawrev-3567	50	3	§	§	PROPN
inlawrev-3567	50	4	6	6	NUM
inlawrev-3567	50	5	-	-	SYM
inlawrev-3567	50	6	3	3	NUM
inlawrev-3567	50	7	-	-	PUNCT
inlawrev-3567	50	8	2	2	NUM
inlawrev-3567	50	9	-	-	PUNCT
inlawrev-3567	50	10	8(b	8(b	NUM
inlawrev-3567	50	11	)	)	PUNCT
inlawrev-3567	50	12	.	.	PUNCT
inlawrev-3567	51	1	2002	2002	NUM
inlawrev-3567	51	2	]	]	PUNCT
inlawrev-3567	51	3	taxation	taxation	NOUN
inlawrev-3567	51	4	1543	1543	NUM
inlawrev-3567	51	5	in	in	ADP
inlawrev-3567	51	6	another	another	DET
inlawrev-3567	51	7	amendment	amendment	NOUN
inlawrev-3567	51	8	,	,	PUNCT
inlawrev-3567	51	9	the	the	DET
inlawrev-3567	51	10	general	general	ADJ
inlawrev-3567	51	11	assembly	assembly	NOUN
inlawrev-3567	51	12	,	,	PUNCT
inlawrev-3567	51	13	by	by	ADP
inlawrev-3567	51	14	deleting	delete	VERB
inlawrev-3567	51	15	part	part	NOUN
inlawrev-3567	51	16	of	of	ADP
inlawrev-3567	51	17	a	a	DET
inlawrev-3567	51	18	subsection	subsection	NOUN
inlawrev-3567	51	19	,	,	PUNCT
inlawrev-3567	51	20	now	now	ADV
inlawrev-3567	51	21	permits	permit	VERB
inlawrev-3567	51	22	individuals	individual	NOUN
inlawrev-3567	51	23	over	over	ADP
inlawrev-3567	51	24	the	the	DET
inlawrev-3567	51	25	age	age	NOUN
inlawrev-3567	51	26	of	of	ADP
inlawrev-3567	51	27	sixty	sixty	NUM
inlawrev-3567	51	28	-	-	PUNCT
inlawrev-3567	51	29	five	five	NUM
inlawrev-3567	51	30	to	to	PART
inlawrev-3567	51	31	be	be	AUX
inlawrev-3567	51	32	eligible	eligible	ADJ
inlawrev-3567	51	33	for	for	ADP
inlawrev-3567	51	34	the	the	DET
inlawrev-3567	51	35	disability	disability	NOUN
inlawrev-3567	51	36	income	income	NOUN
inlawrev-3567	51	37	tax	tax	NOUN
inlawrev-3567	51	38	deduction	deduction	NOUN
inlawrev-3567	51	39	.	.	PUNCT
inlawrev-3567	52	1	'^	'^	VERB
inlawrev-3567	52	2	another	another	DET
inlawrev-3567	52	3	new	new	ADJ
inlawrev-3567	52	4	law	law	NOUN
inlawrev-3567	52	5	regarding	regard	VERB
inlawrev-3567	52	6	the	the	DET
inlawrev-3567	52	7	adjusted	adjust	VERB
inlawrev-3567	52	8	gross	gross	ADJ
inlawrev-3567	52	9	income	income	NOUN
inlawrev-3567	52	10	tax	tax	NOUN
inlawrev-3567	52	11	treatment	treatment	NOUN
inlawrev-3567	52	12	ofdistributions	ofdistribution	NOUN
inlawrev-3567	52	13	from	from	ADP
inlawrev-3567	52	14	individual	individual	ADJ
inlawrev-3567	52	15	accounts	account	NOUN
inlawrev-3567	52	16	established	establish	VERB
inlawrev-3567	52	17	under	under	ADP
inlawrev-3567	52	18	the	the	DET
inlawrev-3567	52	19	indiana	indiana	PROPN
inlawrev-3567	52	20	family	family	PROPN
inlawrev-3567	52	21	college	college	PROPN
inlawrev-3567	52	22	savings	savings	PROPN
inlawrev-3567	52	23	account	account	NOUN
inlawrev-3567	52	24	program	program	NOUN
inlawrev-3567	52	25	provides	provide	VERB
inlawrev-3567	52	26	that	that	SCONJ
inlawrev-3567	52	27	"	"	PUNCT
inlawrev-3567	52	28	[	[	X
inlawrev-3567	52	29	d]istributions	d]istribution	NOUN
inlawrev-3567	52	30	from	from	ADP
inlawrev-3567	52	31	an	an	DET
inlawrev-3567	52	32	individual	individual	ADJ
inlawrev-3567	52	33	account	account	NOUN
inlawrev-3567	52	34	used	use	VERB
inlawrev-3567	52	35	to	to	PART
inlawrev-3567	52	36	pay	pay	VERB
inlawrev-3567	52	37	qualified	qualified	ADJ
inlawrev-3567	52	38	higher	high	ADJ
inlawrev-3567	52	39	education	education	NOUN
inlawrev-3567	52	40	expenses	expense	NOUN
inlawrev-3567	52	41	are	be	AUX
inlawrev-3567	52	42	exempt	exempt	ADJ
inlawrev-3567	52	43	from	from	ADP
inlawrev-3567	52	44	adjusted	adjust	VERB
inlawrev-3567	52	45	gross	gross	ADJ
inlawrev-3567	52	46	income	income	NOUN
inlawrev-3567	52	47	...	...	PUNCT
inlawrev-3567	52	48	as	as	ADP
inlawrev-3567	52	49	income	income	NOUN
inlawrev-3567	52	50	of	of	ADP
inlawrev-3567	52	51	an	an	DET
inlawrev-3567	52	52	account	account	NOUN
inlawrev-3567	52	53	beneficiary	beneficiary	NOUN
inlawrev-3567	52	54	or	or	CCONJ
inlawrev-3567	52	55	an	an	DET
inlawrev-3567	52	56	account	account	NOUN
inlawrev-3567	52	57	owner	owner	NOUN
inlawrev-3567	52	58	.	.	PUNCT
inlawrev-3567	53	1	"'"^	"'"^	PROPN
inlawrev-3567	53	2	the	the	DET
inlawrev-3567	53	3	general	general	ADJ
inlawrev-3567	53	4	assembly	assembly	NOUN
inlawrev-3567	53	5	also	also	ADV
inlawrev-3567	53	6	amended	amend	VERB
inlawrev-3567	53	7	the	the	DET
inlawrev-3567	53	8	law	law	NOUN
inlawrev-3567	53	9	regarding	regard	VERB
inlawrev-3567	53	10	independent	independent	ADJ
inlawrev-3567	53	11	contractors	contractor	NOUN
inlawrev-3567	53	12	'	'	PART
inlawrev-3567	53	13	ability	ability	NOUN
inlawrev-3567	53	14	to	to	PART
inlawrev-3567	53	15	elect	elect	VERB
inlawrev-3567	53	16	exemption	exemption	NOUN
inlawrev-3567	53	17	from	from	ADP
inlawrev-3567	53	18	worker	worker	NOUN
inlawrev-3567	53	19	's	's	PART
inlawrev-3567	53	20	compensation	compensation	NOUN
inlawrev-3567	53	21	.	.	PUNCT
inlawrev-3567	54	1	'^	'^	VERB
inlawrev-3567	54	2	the	the	DET
inlawrev-3567	54	3	law	law	NOUN
inlawrev-3567	54	4	now	now	ADV
inlawrev-3567	54	5	mandates	mandate	VERB
inlawrev-3567	54	6	that	that	SCONJ
inlawrev-3567	54	7	independent	independent	ADJ
inlawrev-3567	54	8	contractors	contractor	NOUN
inlawrev-3567	54	9	must	must	AUX
inlawrev-3567	54	10	file	file	VERB
inlawrev-3567	54	11	a	a	DET
inlawrev-3567	54	12	statement	statement	NOUN
inlawrev-3567	54	13	with	with	ADP
inlawrev-3567	54	14	the	the	DET
inlawrev-3567	54	15	idr	idr	PROPN
inlawrev-3567	54	16	declaring	declare	VERB
inlawrev-3567	54	17	independent	independent	ADJ
inlawrev-3567	54	18	contractor	contractor	NOUN
inlawrev-3567	54	19	status	status	NOUN
inlawrev-3567	54	20	and	and	CCONJ
inlawrev-3567	54	21	obtain	obtain	VERB
inlawrev-3567	54	22	a	a	DET
inlawrev-3567	54	23	certificate	certificate	NOUN
inlawrev-3567	54	24	of	of	ADP
inlawrev-3567	54	25	exemption	exemption	NOUN
inlawrev-3567	54	26	from	from	ADP
inlawrev-3567	54	27	worker	worker	NOUN
inlawrev-3567	54	28	's	's	PART
inlawrev-3567	54	29	compensation	compensation	NOUN
inlawrev-3567	54	30	.	.	PUNCT
inlawrev-3567	55	1	'^	'^	NOUN
inlawrev-3567	55	2	this	this	DET
inlawrev-3567	55	3	filing	filing	NOUN
inlawrev-3567	55	4	must	must	AUX
inlawrev-3567	55	5	be	be	AUX
inlawrev-3567	55	6	done	do	VERB
inlawrev-3567	55	7	yearly	yearly	ADV
inlawrev-3567	55	8	and	and	CCONJ
inlawrev-3567	55	9	be	be	AUX
inlawrev-3567	55	10	accompanied	accompany	VERB
inlawrev-3567	55	11	by	by	ADP
inlawrev-3567	55	12	a	a	DET
inlawrev-3567	55	13	five	five	NUM
inlawrev-3567	55	14	-	-	PUNCT
inlawrev-3567	55	15	dollar	dollar	NOUN
inlawrev-3567	55	16	filing	filing	NOUN
inlawrev-3567	55	17	fee	fee	NOUN
inlawrev-3567	55	18	.	.	PUNCT
inlawrev-3567	56	1	'^	'^	NOUN
inlawrev-3567	56	2	within	within	ADP
inlawrev-3567	56	3	seven	seven	NUM
inlawrev-3567	56	4	days	day	NOUN
inlawrev-3567	56	5	,	,	PUNCT
inlawrev-3567	56	6	the	the	DET
inlawrev-3567	56	7	idr	idr	PROPN
inlawrev-3567	56	8	must	must	AUX
inlawrev-3567	56	9	provide	provide	VERB
inlawrev-3567	56	10	a	a	DET
inlawrev-3567	56	11	certificate	certificate	NOUN
inlawrev-3567	56	12	ofexemption	ofexemption	NOUN
inlawrev-3567	56	13	after	after	ADP
inlawrev-3567	56	14	verifying	verify	VERB
inlawrev-3567	56	15	the	the	DET
inlawrev-3567	56	16	accuracy	accuracy	NOUN
inlawrev-3567	56	17	ofthe	ofthe	NOUN
inlawrev-3567	56	18	statement	statement	NOUN
inlawrev-3567	56	19	.	.	PUNCT
inlawrev-3567	57	1	'^	'^	NOUN
inlawrev-3567	57	2	within	within	ADP
inlawrev-3567	57	3	thirty	thirty	NUM
inlawrev-3567	57	4	days	day	NOUN
inlawrev-3567	57	5	after	after	ADP
inlawrev-3567	57	6	receiving	receive	VERB
inlawrev-3567	57	7	the	the	DET
inlawrev-3567	57	8	independent	independent	ADJ
inlawrev-3567	57	9	contractor	contractor	NOUN
inlawrev-3567	57	10	's	's	PART
inlawrev-3567	57	11	statement	statement	NOUN
inlawrev-3567	57	12	,	,	PUNCT
inlawrev-3567	57	13	the	the	DET
inlawrev-3567	57	14	idr	idr	PROPN
inlawrev-3567	57	15	"	"	PUNCT
inlawrev-3567	57	16	shall	shall	AUX
inlawrev-3567	57	17	provide	provide	VERB
inlawrev-3567	57	18	the	the	DET
inlawrev-3567	57	19	independent	independent	ADJ
inlawrev-3567	57	20	contractor	contractor	NOUN
inlawrev-3567	57	21	with	with	ADP
inlawrev-3567	57	22	an	an	DET
inlawrev-3567	57	23	explanation	explanation	NOUN
inlawrev-3567	57	24	of	of	ADP
inlawrev-3567	57	25	the	the	DET
inlawrev-3567	57	26	department	department	NOUN
inlawrev-3567	57	27	's	's	PART
inlawrev-3567	57	28	tax	tax	NOUN
inlawrev-3567	57	29	treatment	treatment	NOUN
inlawrev-3567	57	30	of	of	ADP
inlawrev-3567	57	31	independent	independent	ADJ
inlawrev-3567	57	32	contractors	contractor	NOUN
inlawrev-3567	57	33	and	and	CCONJ
inlawrev-3567	57	34	the	the	DET
inlawrev-3567	57	35	duty	duty	NOUN
inlawrev-3567	57	36	of	of	ADP
inlawrev-3567	57	37	the	the	DET
inlawrev-3567	57	38	independent	independent	ADJ
inlawrev-3567	57	39	contractor	contractor	NOUN
inlawrev-3567	57	40	to	to	PART
inlawrev-3567	57	41	remit	remit	VERB
inlawrev-3567	57	42	any	any	DET
inlawrev-3567	57	43	taxes	taxis	NOUN
inlawrev-3567	57	44	owed	owe	VERB
inlawrev-3567	57	45	.	.	PUNCT
inlawrev-3567	58	1	"'^	"'^	NUM
inlawrev-3567	58	2	3	3	NUM
inlawrev-3567	58	3	.	.	PUNCT
inlawrev-3567	58	4	indiana	indiana	PROPN
inlawrev-3567	58	5	income	income	NOUN
inlawrev-3567	58	6	taxes	taxis	NOUN
inlawrev-3567	58	7	:	:	PUNCT
inlawrev-3567	58	8	the	the	DET
inlawrev-3567	58	9	county	county	NOUN
inlawrev-3567	58	10	adjusted	adjust	VERB
inlawrev-3567	58	11	gross	gross	ADJ
inlawrev-3567	58	12	income	income	NOUN
inlawrev-3567	58	13	tax.—the	tax.—the	DET
inlawrev-3567	58	14	general	general	PROPN
inlawrev-3567	58	15	assembly	assembly	NOUN
inlawrev-3567	58	16	enacted	enact	VERB
inlawrev-3567	58	17	laws	law	NOUN
inlawrev-3567	58	18	regarding	regard	VERB
inlawrev-3567	58	19	the	the	DET
inlawrev-3567	58	20	county	county	NOUN
inlawrev-3567	58	21	adjusted	adjust	VERB
inlawrev-3567	58	22	gross	gross	ADJ
inlawrev-3567	58	23	income	income	NOUN
inlawrev-3567	58	24	tax	tax	NOUN
inlawrev-3567	58	25	in	in	ADP
inlawrev-3567	58	26	2001	2001	NUM
inlawrev-3567	58	27	.	.	PUNCT
inlawrev-3567	59	1	for	for	ADP
inlawrev-3567	59	2	example	example	NOUN
inlawrev-3567	59	3	,	,	PUNCT
inlawrev-3567	59	4	county	county	NOUN
inlawrev-3567	59	5	solid	solid	ADJ
inlawrev-3567	59	6	waste	waste	NOUN
inlawrev-3567	59	7	management	management	NOUN
inlawrev-3567	59	8	districts	district	NOUN
inlawrev-3567	59	9	may	may	AUX
inlawrev-3567	59	10	not	not	PART
inlawrev-3567	59	11	receive	receive	VERB
inlawrev-3567	59	12	distributions	distribution	NOUN
inlawrev-3567	59	13	from	from	ADP
inlawrev-3567	59	14	the	the	DET
inlawrev-3567	59	15	county	county	NOUN
inlawrev-3567	59	16	adjusted	adjust	VERB
inlawrev-3567	59	17	gross	gross	ADJ
inlawrev-3567	59	18	income	income	NOUN
inlawrev-3567	59	19	tax	tax	NOUN
inlawrev-3567	59	20	unless	unless	SCONJ
inlawrev-3567	59	21	a	a	DET
inlawrev-3567	59	22	majority	majority	NOUN
inlawrev-3567	59	23	ofthe	ofthe	NOUN
inlawrev-3567	59	24	county	county	NOUN
inlawrev-3567	59	25	fiscal	fiscal	ADJ
inlawrev-3567	59	26	bodies	body	NOUN
inlawrev-3567	59	27	approve	approve	VERB
inlawrev-3567	59	28	the	the	DET
inlawrev-3567	59	29	distribution	distribution	NOUN
inlawrev-3567	59	30	by	by	ADP
inlawrev-3567	59	31	passing	pass	VERB
inlawrev-3567	59	32	a	a	DET
inlawrev-3567	59	33	resolution.^^	resolution.^^	NOUN
inlawrev-3567	59	34	this	this	DET
inlawrev-3567	59	35	resolution	resolution	NOUN
inlawrev-3567	59	36	may	may	AUX
inlawrev-3567	59	37	expire	expire	VERB
inlawrev-3567	59	38	on	on	ADP
inlawrev-3567	59	39	a	a	DET
inlawrev-3567	59	40	date	date	NOUN
inlawrev-3567	59	41	specified	specify	VERB
inlawrev-3567	59	42	in	in	ADP
inlawrev-3567	59	43	the	the	DET
inlawrev-3567	59	44	resolution	resolution	NOUN
inlawrev-3567	59	45	or	or	CCONJ
inlawrev-3567	59	46	may	may	AUX
inlawrev-3567	59	47	remain	remain	VERB
inlawrev-3567	59	48	in	in	ADP
inlawrev-3567	59	49	effect	effect	NOUN
inlawrev-3567	59	50	until	until	SCONJ
inlawrev-3567	59	51	the	the	DET
inlawrev-3567	59	52	fiscal	fiscal	ADJ
inlawrev-3567	59	53	body	body	NOUN
inlawrev-3567	59	54	revokes	revoke	VERB
inlawrev-3567	59	55	or	or	CCONJ
inlawrev-3567	59	56	rescinds	rescind	VERB
inlawrev-3567	59	57	the	the	DET
inlawrev-3567	59	58	resolution.^	resolution.^	NOUN
inlawrev-3567	59	59	'	'	PUNCT
inlawrev-3567	59	60	also	also	ADV
inlawrev-3567	59	61	,	,	PUNCT
inlawrev-3567	59	62	regarding	regard	VERB
inlawrev-3567	59	63	county	county	NOUN
inlawrev-3567	59	64	adjusted	adjust	VERB
inlawrev-3567	59	65	gross	gross	ADJ
inlawrev-3567	59	66	income	income	NOUN
inlawrev-3567	59	67	tax	tax	NOUN
inlawrev-3567	59	68	revenues	revenue	NOUN
inlawrev-3567	59	69	,	,	PUNCT
inlawrev-3567	59	70	the	the	DET
inlawrev-3567	59	71	general	general	ADJ
inlawrev-3567	59	72	assembly	assembly	NOUN
inlawrev-3567	59	73	increased	increase	VERB
inlawrev-3567	59	74	the	the	DET
inlawrev-3567	59	75	length	length	NOUN
inlawrev-3567	59	76	oftime	oftime	NOUN
inlawrev-3567	59	77	a	a	DET
inlawrev-3567	59	78	county	county	NOUN
inlawrev-3567	59	79	with	with	ADP
inlawrev-3567	59	80	a	a	DET
inlawrev-3567	59	81	certain	certain	ADJ
inlawrev-3567	59	82	population	population	NOUN
inlawrev-3567	59	83	has	have	VERB
inlawrev-3567	59	84	to	to	PART
inlawrev-3567	59	85	impose	impose	VERB
inlawrev-3567	59	86	an	an	DET
inlawrev-3567	59	87	additional	additional	ADJ
inlawrev-3567	59	88	adjusted	adjust	VERB
inlawrev-3567	59	89	gross	gross	ADJ
inlawrev-3567	59	90	income	income	NOUN
inlawrev-3567	59	91	tax	tax	NOUN
inlawrev-3567	59	92	to	to	ADP
inlawrev-3567	59	93	eight	eight	NUM
inlawrev-3567	59	94	years	year	NOUN
inlawrev-3567	59	95	instead	instead	ADV
inlawrev-3567	59	96	of	of	ADP
inlawrev-3567	59	97	four.^^	four.^^	NOUN
inlawrev-3567	59	98	the	the	DET
inlawrev-3567	59	99	purpose	purpose	NOUN
inlawrev-3567	59	100	for	for	ADP
inlawrev-3567	59	101	this	this	DET
inlawrev-3567	59	102	tax	tax	NOUN
inlawrev-3567	59	103	must	must	AUX
inlawrev-3567	59	104	be	be	AUX
inlawrev-3567	59	105	the	the	DET
inlawrev-3567	59	106	operation	operation	NOUN
inlawrev-3567	59	107	and	and	CCONJ
inlawrev-3567	59	108	maintenance	maintenance	NOUN
inlawrev-3567	59	109	of	of	ADP
inlawrev-3567	59	110	a	a	DET
inlawrev-3567	59	111	jail	jail	NOUN
inlawrev-3567	59	112	and	and	CCONJ
inlawrev-3567	59	113	13	13	NUM
inlawrev-3567	59	114	.	.	PUNCT
inlawrev-3567	60	1	i	i	PRON
inlawrev-3567	60	2	d.	d.	PROPN
inlawrev-3567	60	3	§	§	PROPN
inlawrev-3567	60	4	6	6	NUM
inlawrev-3567	60	5	-	-	SYM
inlawrev-3567	60	6	3	3	NUM
inlawrev-3567	60	7	-	-	PUNCT
inlawrev-3567	60	8	2	2	NUM
inlawrev-3567	60	9	-	-	NUM
inlawrev-3567	60	10	9(a	9(a	NUM
inlawrev-3567	60	11	)	)	PUNCT
inlawrev-3567	60	12	.	.	PUNCT
inlawrev-3567	61	1	14	14	NUM
inlawrev-3567	61	2	.	.	PUNCT
inlawrev-3567	62	1	m§	m§	PROPN
inlawrev-3567	62	2	6	6	NUM
inlawrev-3567	62	3	-	-	SYM
inlawrev-3567	62	4	3	3	NUM
inlawrev-3567	62	5	-	-	PUNCT
inlawrev-3567	62	6	2	2	NUM
inlawrev-3567	62	7	-	-	PUNCT
inlawrev-3567	62	8	19(6	19(6	NUM
inlawrev-3567	62	9	)	)	PUNCT
inlawrev-3567	62	10	.	.	PUNCT
inlawrev-3567	63	1	15	15	X
inlawrev-3567	63	2	.	.	X
inlawrev-3567	63	3	see	see	VERB
inlawrev-3567	63	4	i	i	PRON
inlawrev-3567	63	5	d.	d.	PROPN
inlawrev-3567	63	6	§	§	PROPN
inlawrev-3567	63	7	6	6	NUM
inlawrev-3567	63	8	-	-	SYM
inlawrev-3567	63	9	3	3	NUM
inlawrev-3567	63	10	-	-	PUNCT
inlawrev-3567	63	11	7	7	NUM
inlawrev-3567	63	12	-	-	SYM
inlawrev-3567	63	13	5	5	NUM
inlawrev-3567	63	14	.	.	NOUN
inlawrev-3567	63	15	16	16	NUM
inlawrev-3567	63	16	.	.	PUNCT
inlawrev-3567	64	1	see	see	VERB
inlawrev-3567	64	2	i	i	PRON
inlawrev-3567	64	3	d.	d.	PROPN
inlawrev-3567	64	4	§	§	PROPN
inlawrev-3567	64	5	6	6	NUM
inlawrev-3567	64	6	-	-	SYM
inlawrev-3567	64	7	3	3	NUM
inlawrev-3567	64	8	-	-	PUNCT
inlawrev-3567	64	9	7	7	NUM
inlawrev-3567	64	10	-	-	NUM
inlawrev-3567	64	11	5(c	5(c	NUM
inlawrev-3567	64	12	)	)	PUNCT
inlawrev-3567	64	13	.	.	PUNCT
inlawrev-3567	65	1	17	17	NUM
inlawrev-3567	65	2	.	.	PUNCT
inlawrev-3567	65	3	/^.	/^.	PUNCT
inlawrev-3567	66	1	§	§	PROPN
inlawrev-3567	66	2	6	6	NUM
inlawrev-3567	66	3	-	-	SYM
inlawrev-3567	66	4	3	3	NUM
inlawrev-3567	66	5	-	-	PUNCT
inlawrev-3567	66	6	7	7	NUM
inlawrev-3567	66	7	-	-	PUNCT
inlawrev-3567	66	8	5(eh0	5(eh0	NUM
inlawrev-3567	66	9	.	.	PUNCT
inlawrev-3567	67	1	18	18	NUM
inlawrev-3567	67	2	.	.	PUNCT
inlawrev-3567	68	1	i	i	PRON
inlawrev-3567	68	2	d.	d.	PROPN
inlawrev-3567	68	3	§	§	PROPN
inlawrev-3567	68	4	6	6	NUM
inlawrev-3567	68	5	-	-	SYM
inlawrev-3567	68	6	3	3	NUM
inlawrev-3567	68	7	-	-	PUNCT
inlawrev-3567	68	8	7	7	NUM
inlawrev-3567	68	9	-	-	NUM
inlawrev-3567	68	10	5(j	5(j	NUM
inlawrev-3567	68	11	)	)	PUNCT
inlawrev-3567	68	12	.	.	PUNCT
inlawrev-3567	69	1	this	this	DET
inlawrev-3567	69	2	certificate	certificate	NOUN
inlawrev-3567	69	3	of	of	ADP
inlawrev-3567	69	4	exemption	exemption	NOUN
inlawrev-3567	69	5	then	then	ADV
inlawrev-3567	69	6	must	must	AUX
inlawrev-3567	69	7	be	be	AUX
inlawrev-3567	69	8	filed	file	VERB
inlawrev-3567	69	9	with	with	ADP
inlawrev-3567	69	10	the	the	DET
inlawrev-3567	69	11	worker	worker	NOUN
inlawrev-3567	69	12	's	's	PART
inlawrev-3567	69	13	compensation	compensation	NOUN
inlawrev-3567	69	14	board	board	PROPN
inlawrev-3567	69	15	of	of	ADP
inlawrev-3567	69	16	indiana	indiana	PROPN
inlawrev-3567	69	17	to	to	PART
inlawrev-3567	69	18	be	be	AUX
inlawrev-3567	69	19	given	give	VERB
inlawrev-3567	69	20	effect	effect	NOUN
inlawrev-3567	69	21	.	.	PUNCT
inlawrev-3567	70	1	i	i	PRON
inlawrev-3567	70	2	d.	d.	PROPN
inlawrev-3567	70	3	19	19	NUM
inlawrev-3567	70	4	.	.	PUNCT
inlawrev-3567	71	1	m	m	AUX
inlawrev-3567	71	2	§	§	PROPN
inlawrev-3567	71	3	6	6	NUM
inlawrev-3567	71	4	-	-	SYM
inlawrev-3567	71	5	3	3	NUM
inlawrev-3567	71	6	-	-	PUNCT
inlawrev-3567	71	7	7	7	NUM
inlawrev-3567	71	8	-	-	NUM
inlawrev-3567	71	9	5(k	5(k	NUM
inlawrev-3567	71	10	)	)	PUNCT
inlawrev-3567	71	11	.	.	PUNCT
inlawrev-3567	72	1	20	20	NUM
inlawrev-3567	72	2	.	.	PUNCT
inlawrev-3567	73	1	/(i.§	/(i.§	PUNCT
inlawrev-3567	74	1	6	6	NUM
inlawrev-3567	74	2	-	-	SYM
inlawrev-3567	74	3	3.5	3.5	NUM
inlawrev-3567	74	4	-	-	PUNCT
inlawrev-3567	74	5	1	1	NUM
inlawrev-3567	74	6	.	.	PUNCT
inlawrev-3567	74	7	l-1.3(b	l-1.3(b	VERB
inlawrev-3567	74	8	)	)	PUNCT
inlawrev-3567	74	9	.	.	PUNCT
inlawrev-3567	75	1	21	21	NUM
inlawrev-3567	75	2	.	.	PUNCT
inlawrev-3567	76	1	m	m	AUX
inlawrev-3567	76	2	§	§	VERB
inlawrev-3567	76	3	6	6	NUM
inlawrev-3567	76	4	-	-	SYM
inlawrev-3567	76	5	3.5	3.5	NUM
inlawrev-3567	76	6	-	-	PUNCT
inlawrev-3567	76	7	1	1	NUM
inlawrev-3567	76	8	.	.	NOUN
inlawrev-3567	76	9	1	1	NUM
inlawrev-3567	76	10	-	-	SYM
inlawrev-3567	76	11	1	1	NUM
inlawrev-3567	76	12	.	.	NOUN
inlawrev-3567	76	13	3(c	3(c	NUM
inlawrev-3567	76	14	)	)	PUNCT
inlawrev-3567	76	15	.	.	PUNCT
inlawrev-3567	77	1	the	the	DET
inlawrev-3567	77	2	general	general	ADJ
inlawrev-3567	77	3	assembly	assembly	NOUN
inlawrev-3567	77	4	passed	pass	VERB
inlawrev-3567	77	5	a	a	DET
inlawrev-3567	77	6	similar	similar	ADJ
inlawrev-3567	77	7	law	law	NOUN
inlawrev-3567	77	8	regarding	regard	VERB
inlawrev-3567	77	9	distributions	distribution	NOUN
inlawrev-3567	77	10	to	to	PART
inlawrev-3567	77	11	county	county	VERB
inlawrev-3567	77	12	solid	solid	ADJ
inlawrev-3567	77	13	waste	waste	NOUN
inlawrev-3567	77	14	management	management	NOUN
inlawrev-3567	77	15	districts	district	NOUN
inlawrev-3567	77	16	from	from	ADP
inlawrev-3567	77	17	the	the	DET
inlawrev-3567	77	18	county	county	NOUN
inlawrev-3567	77	19	option	option	NOUN
inlawrev-3567	77	20	income	income	NOUN
inlawrev-3567	77	21	tax	tax	NOUN
inlawrev-3567	77	22	.	.	PUNCT
inlawrev-3567	78	1	see	see	VERB
inlawrev-3567	78	2	i	i	PRON
inlawrev-3567	78	3	d.	d.	PROPN
inlawrev-3567	78	4	§	§	PROPN
inlawrev-3567	78	5	6	6	NUM
inlawrev-3567	78	6	-	-	SYM
inlawrev-3567	78	7	3.5	3.5	NUM
inlawrev-3567	78	8	-	-	NUM
inlawrev-3567	78	9	61.3	61.3	NUM
inlawrev-3567	78	10	.	.	PUNCT
inlawrev-3567	79	1	22	22	NUM
inlawrev-3567	79	2	.	.	PUNCT
inlawrev-3567	80	1	i	i	PRON
inlawrev-3567	80	2	d.	d.	PROPN
inlawrev-3567	80	3	§	§	PROPN
inlawrev-3567	80	4	6	6	NUM
inlawrev-3567	80	5	-	-	SYM
inlawrev-3567	80	6	3.5	3.5	NUM
inlawrev-3567	80	7	-	-	SYM
inlawrev-3567	80	8	1	1	NUM
inlawrev-3567	80	9	.	.	NOUN
inlawrev-3567	80	10	1	1	NUM
inlawrev-3567	80	11	-2.5(c	-2.5(c	NUM
inlawrev-3567	80	12	)	)	PUNCT
inlawrev-3567	80	13	.	.	PUNCT
inlawrev-3567	81	1	the	the	DET
inlawrev-3567	81	2	affected	affected	ADJ
inlawrev-3567	81	3	counties	county	NOUN
inlawrev-3567	81	4	must	must	AUX
inlawrev-3567	81	5	have	have	VERB
inlawrev-3567	81	6	a	a	DET
inlawrev-3567	81	7	population	population	NOUN
inlawrev-3567	81	8	between	between	ADP
inlawrev-3567	81	9	37,000	37,000	NUM
inlawrev-3567	81	10	and	and	CCONJ
inlawrev-3567	81	11	37,800	37,800	NUM
inlawrev-3567	81	12	,	,	PUNCT
inlawrev-3567	81	13	i	i	PROPN
inlawrev-3567	81	14	d	d	PROPN
inlawrev-3567	81	15	§	§	PROPN
inlawrev-3567	81	16	6	6	NUM
inlawrev-3567	81	17	-	-	SYM
inlawrev-3567	81	18	3.5	3.5	NUM
inlawrev-3567	81	19	-	-	PUNCT
inlawrev-3567	81	20	1.1	1.1	NUM
inlawrev-3567	81	21	-2.5(a	-2.5(a	NOUN
inlawrev-3567	81	22	)	)	PUNCT
inlawrev-3567	81	23	(	(	PUNCT
inlawrev-3567	81	24	2001	2001	NUM
inlawrev-3567	81	25	)	)	PUNCT
inlawrev-3567	81	26	,	,	PUNCT
inlawrev-3567	81	27	or	or	CCONJ
inlawrev-3567	81	28	between	between	ADP
inlawrev-3567	81	29	12,600	12,600	NUM
inlawrev-3567	81	30	and	and	CCONJ
inlawrev-3567	81	31	13,000	13,000	NUM
inlawrev-3567	81	32	,	,	PUNCT
inlawrev-3567	81	33	i	i	PROPN
inlawrev-3567	81	34	d	d	PROPN
inlawrev-3567	81	35	§	§	PROPN
inlawrev-3567	81	36	6	6	NUM
inlawrev-3567	81	37	-	-	SYM
inlawrev-3567	81	38	3.5	3.5	NUM
inlawrev-3567	81	39	-	-	PUNCT
inlawrev-3567	81	40	1	1	NUM
inlawrev-3567	81	41	.	.	NOUN
inlawrev-3567	81	42	1	1	NUM
inlawrev-3567	81	43	-	-	SYM
inlawrev-3567	81	44	3	3	NUM
inlawrev-3567	81	45	.	.	NOUN
inlawrev-3567	81	46	5(a	5(a	NUM
inlawrev-3567	81	47	)	)	PUNCT
inlawrev-3567	81	48	.	.	PUNCT
inlawrev-3567	82	1	1	1	NUM
inlawrev-3567	82	2	544	544	NUM
inlawrev-3567	82	3	indiana	indiana	NOUN
inlawrev-3567	82	4	law	law	PROPN
inlawrev-3567	82	5	review	review	NOUN
inlawrev-3567	82	6	[	[	X
inlawrev-3567	82	7	vol	vol	NOUN
inlawrev-3567	82	8	.	.	PUNCT
inlawrev-3567	82	9	35	35	NUM
inlawrev-3567	82	10	:	:	SYM
inlawrev-3567	82	11	1	1	NUM
inlawrev-3567	82	12	541	541	NUM
inlawrev-3567	82	13	juvenile	juvenile	ADJ
inlawrev-3567	82	14	detention	detention	NOUN
inlawrev-3567	82	15	center	center	NOUN
inlawrev-3567	82	16	.	.	PUNCT
inlawrev-3567	82	17	^^	^^	PUNCT
inlawrev-3567	82	18	a	a	DET
inlawrev-3567	82	19	county	county	NOUN
inlawrev-3567	82	20	described	describe	VERB
inlawrev-3567	82	21	as	as	ADP
inlawrev-3567	82	22	having	have	VERB
inlawrev-3567	82	23	a	a	DET
inlawrev-3567	82	24	population	population	NOUN
inlawrev-3567	82	25	between	between	ADP
inlawrev-3567	82	26	68,000	68,000	NUM
inlawrev-3567	82	27	and	and	CCONJ
inlawrev-3567	82	28	73,000^"^	73,000^"^	NUM
inlawrev-3567	82	29	is	be	AUX
inlawrev-3567	82	30	now	now	ADV
inlawrev-3567	82	31	permitted	permit	VERB
inlawrev-3567	82	32	to	to	PART
inlawrev-3567	82	33	raise	raise	VERB
inlawrev-3567	82	34	its	its	PRON
inlawrev-3567	82	35	county	county	NOUN
inlawrev-3567	82	36	adjusted	adjust	VERB
inlawrev-3567	82	37	gross	gross	ADJ
inlawrev-3567	82	38	income	income	NOUN
inlawrev-3567	82	39	tax	tax	NOUN
inlawrev-3567	82	40	rates	rate	NOUN
inlawrev-3567	82	41	in	in	ADP
inlawrev-3567	82	42	order	order	NOUN
inlawrev-3567	82	43	to	to	PART
inlawrev-3567	82	44	"	"	PUNCT
inlawrev-3567	82	45	finance	finance	VERB
inlawrev-3567	82	46	,	,	PUNCT
inlawrev-3567	82	47	construct	construct	NOUN
inlawrev-3567	82	48	,	,	PUNCT
inlawrev-3567	82	49	acquire	acquire	VERB
inlawrev-3567	82	50	,	,	PUNCT
inlawrev-3567	82	51	improve	improve	VERB
inlawrev-3567	82	52	,	,	PUNCT
inlawrev-3567	82	53	renovate	renovate	VERB
inlawrev-3567	82	54	,	,	PUNCT
inlawrev-3567	82	55	or	or	CCONJ
inlawrev-3567	82	56	equip	equip	NOUN
inlawrev-3567	82	57	"	"	PUNCT
inlawrev-3567	82	58	its	its	PRON
inlawrev-3567	82	59	countyjail	countyjail	NOUN
inlawrev-3567	82	60	or	or	CCONJ
inlawrev-3567	82	61	repay	repay	VERB
inlawrev-3567	82	62	bonds	bond	NOUN
inlawrev-3567	82	63	issued	issue	VERB
inlawrev-3567	82	64	for	for	ADP
inlawrev-3567	82	65	the	the	DET
inlawrev-3567	82	66	same	same	ADJ
inlawrev-3567	82	67	purpose.^^	purpose.^^	NOUN
inlawrev-3567	82	68	the	the	DET
inlawrev-3567	82	69	taxes	taxis	NOUN
inlawrev-3567	82	70	raised	raise	VERB
inlawrev-3567	82	71	may	may	AUX
inlawrev-3567	82	72	not	not	PART
inlawrev-3567	82	73	exceed	exceed	VERB
inlawrev-3567	82	74	the	the	DET
inlawrev-3567	82	75	amount	amount	NOUN
inlawrev-3567	82	76	necessary	necessary	ADJ
inlawrev-3567	82	77	to	to	PART
inlawrev-3567	82	78	accomplish	accomplish	VERB
inlawrev-3567	82	79	the	the	DET
inlawrev-3567	82	80	above	above	ADV
inlawrev-3567	82	81	-	-	PUNCT
inlawrev-3567	82	82	stated	state	VERB
inlawrev-3567	82	83	purpose.^^	purpose.^^	NOUN
inlawrev-3567	82	84	the	the	DET
inlawrev-3567	82	85	law	law	NOUN
inlawrev-3567	82	86	further	far	ADV
inlawrev-3567	82	87	provides	provide	VERB
inlawrev-3567	82	88	that	that	SCONJ
inlawrev-3567	82	89	any	any	DET
inlawrev-3567	82	90	excess	excess	ADJ
inlawrev-3567	82	91	revenue	revenue	NOUN
inlawrev-3567	82	92	from	from	ADP
inlawrev-3567	82	93	the	the	DET
inlawrev-3567	82	94	increased	increase	VERB
inlawrev-3567	82	95	tax	tax	NOUN
inlawrev-3567	82	96	imposed	impose	VERB
inlawrev-3567	82	97	will	will	AUX
inlawrev-3567	82	98	go	go	VERB
inlawrev-3567	82	99	to	to	ADP
inlawrev-3567	82	100	the	the	DET
inlawrev-3567	82	101	highway	highway	NOUN
inlawrev-3567	82	102	fund	fund	NOUN
inlawrev-3567	82	103	for	for	ADP
inlawrev-3567	82	104	the	the	DET
inlawrev-3567	82	105	county	county	NOUN
inlawrev-3567	82	106	.	.	PUNCT
inlawrev-3567	83	1	^^	^^	PUNCT
inlawrev-3567	83	2	the	the	DET
inlawrev-3567	83	3	general	general	ADJ
inlawrev-3567	83	4	assembly	assembly	NOUN
inlawrev-3567	83	5	also	also	ADV
inlawrev-3567	83	6	passed	pass	VERB
inlawrev-3567	83	7	a	a	DET
inlawrev-3567	83	8	new	new	ADJ
inlawrev-3567	83	9	law	law	NOUN
inlawrev-3567	83	10	that	that	PRON
inlawrev-3567	83	11	prohibits	prohibit	VERB
inlawrev-3567	83	12	it	it	PRON
inlawrev-3567	83	13	from	from	ADP
inlawrev-3567	83	14	amending	amend	VERB
inlawrev-3567	83	15	or	or	CCONJ
inlawrev-3567	83	16	repealing	repeal	VERB
inlawrev-3567	83	17	the	the	DET
inlawrev-3567	83	18	county	county	NOUN
inlawrev-3567	83	19	adjusted	adjust	VERB
inlawrev-3567	83	20	gross	gross	ADJ
inlawrev-3567	83	21	income	income	NOUN
inlawrev-3567	83	22	tax	tax	NOUN
inlawrev-3567	83	23	in	in	ADP
inlawrev-3567	83	24	a	a	DET
inlawrev-3567	83	25	way	way	NOUN
inlawrev-3567	83	26	that	that	PRON
inlawrev-3567	83	27	would	would	AUX
inlawrev-3567	83	28	hinder	hinder	VERB
inlawrev-3567	83	29	the	the	DET
inlawrev-3567	83	30	collection	collection	NOUN
inlawrev-3567	83	31	ofany	ofany	NOUN
inlawrev-3567	83	32	taxes	taxis	NOUN
inlawrev-3567	83	33	imposed	impose	VERB
inlawrev-3567	83	34	for	for	ADP
inlawrev-3567	83	35	as	as	ADV
inlawrev-3567	83	36	long	long	ADV
inlawrev-3567	83	37	as	as	SCONJ
inlawrev-3567	83	38	obligations	obligation	NOUN
inlawrev-3567	83	39	against	against	ADP
inlawrev-3567	83	40	which	which	DET
inlawrev-3567	83	41	county	county	NOUN
inlawrev-3567	83	42	adjusted	adjust	VERB
inlawrev-3567	83	43	gross	gross	ADJ
inlawrev-3567	83	44	income	income	NOUN
inlawrev-3567	83	45	tax	tax	NOUN
inlawrev-3567	83	46	revenues	revenue	NOUN
inlawrev-3567	83	47	are	be	AUX
inlawrev-3567	83	48	pledged	pledge	VERB
inlawrev-3567	83	49	remain	remain	VERB
inlawrev-3567	83	50	unpaid.^	unpaid.^	ADV
inlawrev-3567	84	1	*	*	NUM
inlawrev-3567	84	2	4	4	NUM
inlawrev-3567	84	3	.	.	X
inlawrev-3567	84	4	indianaincome	indianaincome	VERB
inlawrev-3567	84	5	taxes	taxis	NOUN
inlawrev-3567	84	6	:	:	PUNCT
inlawrev-3567	85	1	the	the	DET
inlawrev-3567	85	2	municipal	municipal	ADJ
inlawrev-3567	85	3	option	option	NOUN
inlawrev-3567	85	4	income	income	NOUN
inlawrev-3567	85	5	tax.—^the	tax.—^the	DET
inlawrev-3567	85	6	general	general	ADJ
inlawrev-3567	85	7	assembly	assembly	PROPN
inlawrev-3567	85	8	created	create	VERB
inlawrev-3567	85	9	a	a	DET
inlawrev-3567	85	10	new	new	ADJ
inlawrev-3567	85	11	tax	tax	NOUN
inlawrev-3567	85	12	called	call	VERB
inlawrev-3567	85	13	the	the	DET
inlawrev-3567	85	14	municipal	municipal	ADJ
inlawrev-3567	85	15	option	option	NOUN
inlawrev-3567	85	16	income	income	NOUN
inlawrev-3567	85	17	tax.^^	tax.^^	NOUN
inlawrev-3567	85	18	the	the	DET
inlawrev-3567	85	19	municipal	municipal	ADJ
inlawrev-3567	85	20	option	option	NOUN
inlawrev-3567	85	21	income	income	NOUN
inlawrev-3567	85	22	tax	tax	NOUN
inlawrev-3567	85	23	is	be	AUX
inlawrev-3567	85	24	a	a	DET
inlawrev-3567	85	25	tax	tax	NOUN
inlawrev-3567	85	26	on	on	ADP
inlawrev-3567	85	27	the	the	DET
inlawrev-3567	85	28	adjusted	adjust	VERB
inlawrev-3567	85	29	gross	gross	ADJ
inlawrev-3567	85	30	income	income	NOUN
inlawrev-3567	85	31	of	of	ADP
inlawrev-3567	85	32	municipal	municipal	ADJ
inlawrev-3567	85	33	taxpayers.^	taxpayers.^	NOUN
inlawrev-3567	85	34	®	®	NOUN
inlawrev-3567	85	35	the	the	DET
inlawrev-3567	85	36	rate	rate	NOUN
inlawrev-3567	85	37	of	of	ADP
inlawrev-3567	85	38	tax	tax	NOUN
inlawrev-3567	85	39	is	be	AUX
inlawrev-3567	85	40	one	one	NUM
inlawrev-3567	85	41	percent	percent	NOUN
inlawrev-3567	85	42	on	on	ADP
inlawrev-3567	85	43	municipal	municipal	ADJ
inlawrev-3567	85	44	taxpayers	taxpayer	NOUN
inlawrev-3567	85	45	who	who	PRON
inlawrev-3567	85	46	are	be	AUX
inlawrev-3567	85	47	county	county	NOUN
inlawrev-3567	85	48	residents	resident	NOUN
inlawrev-3567	85	49	and	and	CCONJ
inlawrev-3567	85	50	one	one	NUM
inlawrev-3567	85	51	-	-	PUNCT
inlawrev-3567	85	52	halfofone	halfofone	NOUN
inlawrev-3567	85	53	percent	percent	NOUN
inlawrev-3567	85	54	on	on	ADP
inlawrev-3567	85	55	municipal	municipal	ADJ
inlawrev-3567	85	56	taxpayers	taxpayer	NOUN
inlawrev-3567	85	57	who	who	PRON
inlawrev-3567	85	58	are	be	AUX
inlawrev-3567	85	59	not	not	PART
inlawrev-3567	85	60	county	county	NOUN
inlawrev-3567	85	61	residents.^	residents.^	NOUN
inlawrev-3567	85	62	'	'	PART
inlawrev-3567	85	63	the	the	DET
inlawrev-3567	85	64	revenue	revenue	NOUN
inlawrev-3567	85	65	accumulated	accumulate	VERB
inlawrev-3567	85	66	from	from	ADP
inlawrev-3567	85	67	this	this	DET
inlawrev-3567	85	68	municipal	municipal	ADJ
inlawrev-3567	85	69	option	option	NOUN
inlawrev-3567	85	70	income	income	NOUN
inlawrev-3567	85	71	tax	tax	NOUN
inlawrev-3567	85	72	will	will	AUX
inlawrev-3567	85	73	be	be	AUX
inlawrev-3567	85	74	used	use	VERB
inlawrev-3567	85	75	for	for	ADP
inlawrev-3567	85	76	the	the	DET
inlawrev-3567	85	77	benefit	benefit	NOUN
inlawrev-3567	85	78	of	of	ADP
inlawrev-3567	85	79	the	the	DET
inlawrev-3567	85	80	county	county	NOUN
inlawrev-3567	85	81	family	family	NOUN
inlawrev-3567	85	82	and	and	CCONJ
inlawrev-3567	85	83	children	child	NOUN
inlawrev-3567	85	84	's	's	PART
inlawrev-3567	85	85	fund.^^	fund.^^	NOUN
inlawrev-3567	85	86	5	5	NUM
inlawrev-3567	85	87	.	.	PUNCT
inlawrev-3567	85	88	indiana	indiana	PROPN
inlawrev-3567	85	89	income	income	NOUN
inlawrev-3567	85	90	taxes	taxis	NOUN
inlawrev-3567	85	91	:	:	PUNCT
inlawrev-3567	85	92	the	the	DET
inlawrev-3567	85	93	indiana	indiana	PROPN
inlawrev-3567	85	94	financial	financial	ADJ
inlawrev-3567	85	95	intuitions	intuition	NOUN
inlawrev-3567	85	96	tax.—^the	tax.—^the	DET
inlawrev-3567	85	97	general	general	ADJ
inlawrev-3567	85	98	assembly	assembly	NOUN
inlawrev-3567	85	99	has	have	AUX
inlawrev-3567	85	100	enacted	enact	VERB
inlawrev-3567	85	101	some	some	DET
inlawrev-3567	85	102	minor	minor	ADJ
inlawrev-3567	85	103	amendments	amendment	NOUN
inlawrev-3567	85	104	to	to	ADP
inlawrev-3567	85	105	the	the	DET
inlawrev-3567	85	106	laws	law	NOUN
inlawrev-3567	85	107	regarding	regard	VERB
inlawrev-3567	85	108	the	the	DET
inlawrev-3567	85	109	taxation	taxation	NOUN
inlawrev-3567	85	110	of	of	ADP
inlawrev-3567	85	111	financial	financial	ADJ
inlawrev-3567	85	112	institutions	institution	NOUN
inlawrev-3567	85	113	.	.	PUNCT
inlawrev-3567	86	1	the	the	DET
inlawrev-3567	86	2	definition	definition	NOUN
inlawrev-3567	86	3	of	of	ADP
inlawrev-3567	86	4	a	a	DET
inlawrev-3567	86	5	unitary	unitary	ADJ
inlawrev-3567	86	6	business	business	NOUN
inlawrev-3567	86	7	has	have	AUX
inlawrev-3567	86	8	been	be	AUX
inlawrev-3567	86	9	amended	amend	VERB
inlawrev-3567	86	10	in	in	ADP
inlawrev-3567	86	11	that	that	SCONJ
inlawrev-3567	86	12	the	the	DET
inlawrev-3567	86	13	term	term	NOUN
inlawrev-3567	86	14	"	"	PUNCT
inlawrev-3567	86	15	does	do	AUX
inlawrev-3567	86	16	not	not	PART
inlawrev-3567	86	17	include	include	VERB
inlawrev-3567	86	18	an	an	DET
inlawrev-3567	86	19	entity	entity	NOUN
inlawrev-3567	86	20	that	that	PRON
inlawrev-3567	86	21	does	do	AUX
inlawrev-3567	86	22	not	not	PART
inlawrev-3567	86	23	transact	transact	VERB
inlawrev-3567	86	24	business	business	NOUN
inlawrev-3567	86	25	in	in	ADP
inlawrev-3567	86	26	indiana	indiana	PROPN
inlawrev-3567	86	27	.	.	PUNCT
inlawrev-3567	87	1	"	"	PUNCT
inlawrev-3567	87	2	"	"	PUNCT
inlawrev-3567	87	3	also	also	ADV
inlawrev-3567	87	4	,	,	PUNCT
inlawrev-3567	87	5	the	the	DET
inlawrev-3567	87	6	general	general	ADJ
inlawrev-3567	87	7	assembly	assembly	NOUN
inlawrev-3567	87	8	has	have	AUX
inlawrev-3567	87	9	changed	change	VERB
inlawrev-3567	87	10	the	the	DET
inlawrev-3567	87	11	payment	payment	NOUN
inlawrev-3567	87	12	dates	date	NOUN
inlawrev-3567	87	13	for	for	ADP
inlawrev-3567	87	14	the	the	DET
inlawrev-3567	87	15	financial	financial	ADJ
inlawrev-3567	87	16	institutions	institution	NOUN
inlawrev-3567	87	17	tax	tax	VERB
inlawrev-3567	87	18	to	to	ADP
inlawrev-3567	87	19	the	the	DET
inlawrev-3567	87	20	twentieth	twentieth	ADJ
inlawrev-3567	87	21	day	day	NOUN
inlawrev-3567	87	22	of	of	ADP
inlawrev-3567	87	23	the	the	DET
inlawrev-3567	87	24	fourth	fourth	ADJ
inlawrev-3567	87	25	,	,	PUNCT
inlawrev-3567	87	26	sixth	sixth	ADJ
inlawrev-3567	87	27	,	,	PUNCT
inlawrev-3567	87	28	ninth	ninth	ADJ
inlawrev-3567	87	29	,	,	PUNCT
inlawrev-3567	87	30	and	and	CCONJ
inlawrev-3567	87	31	twelfth	twelfth	ADJ
inlawrev-3567	87	32	months	month	NOUN
inlawrev-3567	87	33	of	of	ADP
inlawrev-3567	87	34	the	the	DET
inlawrev-3567	87	35	financial	financial	ADJ
inlawrev-3567	87	36	institution	institution	NOUN
inlawrev-3567	87	37	's	's	PART
inlawrev-3567	87	38	fiscal	fiscal	ADJ
inlawrev-3567	87	39	year.^	year.^	NOUN
inlawrev-3567	87	40	"	"	PUNCT
inlawrev-3567	87	41	*	*	PROPN
inlawrev-3567	87	42	b.	b.	PROPN
inlawrev-3567	87	43	indiana	indiana	PROPN
inlawrev-3567	87	44	sales	sale	NOUN
inlawrev-3567	87	45	and	and	CCONJ
inlawrev-3567	87	46	use	use	VERB
inlawrev-3567	87	47	taxes	taxis	NOUN
inlawrev-3567	87	48	the	the	DET
inlawrev-3567	87	49	general	general	ADJ
inlawrev-3567	87	50	assembly	assembly	NOUN
inlawrev-3567	87	51	amended	amend	VERB
inlawrev-3567	87	52	and	and	CCONJ
inlawrev-3567	87	53	added	add	VERB
inlawrev-3567	87	54	tax	tax	NOUN
inlawrev-3567	87	55	laws	law	NOUN
inlawrev-3567	87	56	regarding	regard	VERB
inlawrev-3567	87	57	indiana	indiana	PROPN
inlawrev-3567	87	58	sales	sale	NOUN
inlawrev-3567	87	59	and	and	CCONJ
inlawrev-3567	87	60	use	use	VERB
inlawrev-3567	87	61	taxes	taxis	NOUN
inlawrev-3567	87	62	.	.	PUNCT
inlawrev-3567	88	1	for	for	ADP
inlawrev-3567	88	2	example	example	NOUN
inlawrev-3567	88	3	,	,	PUNCT
inlawrev-3567	88	4	the	the	DET
inlawrev-3567	88	5	general	general	ADJ
inlawrev-3567	88	6	assembly	assembly	NOUN
inlawrev-3567	88	7	eliminated	eliminate	VERB
inlawrev-3567	88	8	quarterly	quarterly	ADJ
inlawrev-3567	88	9	filing	filing	NOUN
inlawrev-3567	88	10	of	of	ADP
inlawrev-3567	88	11	23	23	NUM
inlawrev-3567	88	12	.	.	PUNCT
inlawrev-3567	89	1	i	i	PRON
inlawrev-3567	89	2	d.	d.	PROPN
inlawrev-3567	89	3	§	§	PROPN
inlawrev-3567	89	4	6	6	NUM
inlawrev-3567	89	5	-	-	SYM
inlawrev-3567	89	6	3.5	3.5	NUM
inlawrev-3567	89	7	-	-	PUNCT
inlawrev-3567	89	8	1	1	NUM
inlawrev-3567	89	9	.	.	PUNCT
inlawrev-3567	89	10	l-2.5(b	l-2.5(b	PROPN
inlawrev-3567	89	11	)	)	PUNCT
inlawrev-3567	89	12	.	.	PUNCT
inlawrev-3567	90	1	24	24	NUM
inlawrev-3567	90	2	.	.	PUNCT
inlawrev-3567	91	1	i	i	PRON
inlawrev-3567	91	2	d.	d.	PROPN
inlawrev-3567	91	3	§	§	PROPN
inlawrev-3567	91	4	6	6	NUM
inlawrev-3567	91	5	-	-	SYM
inlawrev-3567	91	6	3.5	3.5	NUM
inlawrev-3567	91	7	-	-	PUNCT
inlawrev-3567	91	8	1	1	NUM
inlawrev-3567	91	9	.	.	PUNCT
inlawrev-3567	91	10	l-2.7(a	l-2.7(a	NOUN
inlawrev-3567	91	11	)	)	PUNCT
inlawrev-3567	91	12	.	.	PUNCT
inlawrev-3567	92	1	25	25	NUM
inlawrev-3567	92	2	.	.	PUNCT
inlawrev-3567	93	1	i	i	PRON
inlawrev-3567	93	2	d	d	PROPN
inlawrev-3567	93	3	§	§	PROPN
inlawrev-3567	93	4	6	6	NUM
inlawrev-3567	93	5	-	-	SYM
inlawrev-3567	93	6	3.5	3.5	NUM
inlawrev-3567	93	7	-	-	PUNCT
inlawrev-3567	93	8	1	1	NUM
inlawrev-3567	93	9	.	.	PUNCT
inlawrev-3567	93	10	l-2.7(b	l-2.7(b	NOUN
inlawrev-3567	93	11	)	)	PUNCT
inlawrev-3567	93	12	.	.	PUNCT
inlawrev-3567	94	1	26	26	NUM
inlawrev-3567	94	2	.	.	PUNCT
inlawrev-3567	94	3	/c/.§	/c/.§	PUNCT
inlawrev-3567	95	1	6	6	NUM
inlawrev-3567	95	2	-	-	SYM
inlawrev-3567	95	3	3.5	3.5	NUM
inlawrev-3567	95	4	-	-	PUNCT
inlawrev-3567	95	5	1	1	NUM
inlawrev-3567	95	6	.	.	PUNCT
inlawrev-3567	95	7	l-2.7(d	l-2.7(d	NOUN
inlawrev-3567	95	8	)	)	PUNCT
inlawrev-3567	95	9	.	.	PUNCT
inlawrev-3567	96	1	27	27	NUM
inlawrev-3567	96	2	.	.	PUNCT
inlawrev-3567	97	1	i	i	PRON
inlawrev-3567	97	2	d	d	PROPN
inlawrev-3567	97	3	§	§	PROPN
inlawrev-3567	97	4	6	6	NUM
inlawrev-3567	97	5	-	-	SYM
inlawrev-3567	97	6	3.5	3.5	NUM
inlawrev-3567	97	7	-	-	PUNCT
inlawrev-3567	97	8	1	1	NUM
inlawrev-3567	97	9	.	.	PUNCT
inlawrev-3567	97	10	l-2.7(h	l-2.7(h	PROPN
inlawrev-3567	97	11	)	)	PUNCT
inlawrev-3567	97	12	.	.	PUNCT
inlawrev-3567	98	1	28	28	NUM
inlawrev-3567	98	2	.	.	PUNCT
inlawrev-3567	99	1	i	i	PRON
inlawrev-3567	99	2	d	d	PROPN
inlawrev-3567	99	3	§	§	PROPN
inlawrev-3567	99	4	6	6	NUM
inlawrev-3567	99	5	-	-	SYM
inlawrev-3567	99	6	3.5	3.5	NUM
inlawrev-3567	99	7	-	-	PUNCT
inlawrev-3567	99	8	1.1	1.1	NUM
inlawrev-3567	99	9	-	-	SYM
inlawrev-3567	99	10	23	23	NUM
inlawrev-3567	99	11	.	.	PUNCT
inlawrev-3567	100	1	29	29	NUM
inlawrev-3567	100	2	.	.	PUNCT
inlawrev-3567	101	1	see	see	VERB
inlawrev-3567	101	2	i	i	PROPN
inlawrev-3567	101	3	d	d	PROPN
inlawrev-3567	101	4	§	§	PROPN
inlawrev-3567	101	5	§	§	PROPN
inlawrev-3567	101	6	6	6	NUM
inlawrev-3567	101	7	-	-	SYM
inlawrev-3567	101	8	3.5	3.5	NUM
inlawrev-3567	101	9	-	-	PUNCT
inlawrev-3567	101	10	8	8	NUM
inlawrev-3567	101	11	-	-	SYM
inlawrev-3567	101	12	1	1	NUM
inlawrev-3567	101	13	to	to	ADP
inlawrev-3567	101	14	-25	-25	PROPN
inlawrev-3567	101	15	.	.	PUNCT
inlawrev-3567	102	1	30	30	NUM
inlawrev-3567	102	2	.	.	PUNCT
inlawrev-3567	103	1	i	i	PRON
inlawrev-3567	103	2	d.	d.	PROPN
inlawrev-3567	103	3	§	§	PROPN
inlawrev-3567	103	4	6	6	NUM
inlawrev-3567	103	5	-	-	SYM
inlawrev-3567	103	6	3.5	3.5	NUM
inlawrev-3567	103	7	-	-	PUNCT
inlawrev-3567	103	8	8	8	NUM
inlawrev-3567	103	9	-	-	NUM
inlawrev-3567	103	10	9(a	9(a	NUM
inlawrev-3567	103	11	)	)	PUNCT
inlawrev-3567	103	12	.	.	PUNCT
inlawrev-3567	104	1	a	a	DET
inlawrev-3567	104	2	municipal	municipal	ADJ
inlawrev-3567	104	3	taxpayer	taxpayer	NOUN
inlawrev-3567	104	4	is	be	AUX
inlawrev-3567	104	5	defined	define	VERB
inlawrev-3567	104	6	as	as	ADP
inlawrev-3567	104	7	resident	resident	NOUN
inlawrev-3567	104	8	of	of	ADP
inlawrev-3567	104	9	the	the	DET
inlawrev-3567	104	10	affected	affected	ADJ
inlawrev-3567	104	11	county	county	NOUN
inlawrev-3567	104	12	or	or	CCONJ
inlawrev-3567	104	13	a	a	DET
inlawrev-3567	104	14	person	person	NOUN
inlawrev-3567	104	15	who	who	PRON
inlawrev-3567	104	16	maintains	maintain	VERB
inlawrev-3567	104	17	his	his	PRON
inlawrev-3567	104	18	or	or	CCONJ
inlawrev-3567	104	19	her	her	PRON
inlawrev-3567	104	20	principal	principal	ADJ
inlawrev-3567	104	21	place	place	NOUN
inlawrev-3567	104	22	of	of	ADP
inlawrev-3567	104	23	business	business	NOUN
inlawrev-3567	104	24	in	in	ADP
inlawrev-3567	104	25	the	the	DET
inlawrev-3567	104	26	affected	affected	ADJ
inlawrev-3567	104	27	county	county	NOUN
inlawrev-3567	104	28	and	and	CCONJ
inlawrev-3567	104	29	does	do	AUX
inlawrev-3567	104	30	not	not	PART
inlawrev-3567	104	31	live	live	VERB
inlawrev-3567	104	32	in	in	ADP
inlawrev-3567	104	33	a	a	DET
inlawrev-3567	104	34	county	county	NOUN
inlawrev-3567	104	35	were	be	AUX
inlawrev-3567	104	36	there	there	PRON
inlawrev-3567	104	37	is	be	VERB
inlawrev-3567	104	38	another	another	DET
inlawrev-3567	104	39	municipal	municipal	ADJ
inlawrev-3567	104	40	option	option	NOUN
inlawrev-3567	104	41	income	income	NOUN
inlawrev-3567	104	42	tax	tax	NOUN
inlawrev-3567	104	43	.	.	PUNCT
inlawrev-3567	105	1	i	i	PRON
inlawrev-3567	105	2	d.	d.	PROPN
inlawrev-3567	105	3	§	§	PROPN
inlawrev-3567	105	4	6	6	NUM
inlawrev-3567	105	5	-	-	SYM
inlawrev-3567	105	6	3.5	3.5	NUM
inlawrev-3567	105	7	-	-	PUNCT
inlawrev-3567	105	8	8	8	NUM
inlawrev-3567	105	9	-	-	SYM
inlawrev-3567	105	10	5	5	NUM
inlawrev-3567	105	11	.	.	PUNCT
inlawrev-3567	105	12	31	31	NUM
inlawrev-3567	105	13	.	.	PUNCT
inlawrev-3567	106	1	i	i	PRON
inlawrev-3567	106	2	d	d	PROPN
inlawrev-3567	106	3	§	§	PROPN
inlawrev-3567	106	4	6	6	NUM
inlawrev-3567	106	5	-	-	SYM
inlawrev-3567	106	6	3.5	3.5	NUM
inlawrev-3567	106	7	-	-	PUNCT
inlawrev-3567	106	8	8	8	NUM
inlawrev-3567	106	9	-	-	SYM
inlawrev-3567	106	10	10	10	NUM
inlawrev-3567	106	11	.	.	PUNCT
inlawrev-3567	107	1	32	32	NUM
inlawrev-3567	107	2	.	.	PUNCT
inlawrev-3567	108	1	i	i	PRON
inlawrev-3567	108	2	d	d	PROPN
inlawrev-3567	108	3	§	§	PROPN
inlawrev-3567	108	4	§	§	PROPN
inlawrev-3567	108	5	6	6	NUM
inlawrev-3567	108	6	-	-	SYM
inlawrev-3567	108	7	3.5	3.5	NUM
inlawrev-3567	108	8	-	-	PUNCT
inlawrev-3567	108	9	8	8	NUM
inlawrev-3567	108	10	-	-	PUNCT
inlawrev-3567	108	11	12(dhf)33	12(dhf)33	NUM
inlawrev-3567	108	12	.	.	PUNCT
inlawrev-3567	109	1	i	i	PROPN
inlawrev-3567	109	2	d	d	PROPN
inlawrev-3567	109	3	§	§	PROPN
inlawrev-3567	109	4	6	6	NUM
inlawrev-3567	109	5	-	-	SYM
inlawrev-3567	109	6	5.5.1	5.5.1	NUM
inlawrev-3567	109	7	-	-	PUNCT
inlawrev-3567	109	8	18(a	18(a	NUM
inlawrev-3567	109	9	)	)	PUNCT
inlawrev-3567	109	10	.	.	PUNCT
inlawrev-3567	110	1	34	34	NUM
inlawrev-3567	110	2	.	.	PUNCT
inlawrev-3567	111	1	i	i	PRON
inlawrev-3567	111	2	d	d	PROPN
inlawrev-3567	111	3	§	§	PROPN
inlawrev-3567	111	4	6	6	NUM
inlawrev-3567	111	5	-	-	SYM
inlawrev-3567	111	6	5.5	5.5	NUM
inlawrev-3567	111	7	-	-	PUNCT
inlawrev-3567	111	8	6	6	NUM
inlawrev-3567	111	9	-	-	PUNCT
inlawrev-3567	111	10	3(a	3(a	NUM
inlawrev-3567	111	11	)	)	PUNCT
inlawrev-3567	111	12	.	.	PUNCT
inlawrev-3567	112	1	2002	2002	NUM
inlawrev-3567	112	2	]	]	PUNCT
inlawrev-3567	112	3	taxation	taxation	NOUN
inlawrev-3567	112	4	1545	1545	NUM
inlawrev-3567	112	5	sales	sale	NOUN
inlawrev-3567	112	6	tax	tax	NOUN
inlawrev-3567	112	7	returns.^^	returns.^^	NOUN
inlawrev-3567	113	1	the	the	DET
inlawrev-3567	113	2	provision	provision	NOUN
inlawrev-3567	113	3	that	that	PRON
inlawrev-3567	113	4	allowed	allow	VERB
inlawrev-3567	113	5	retail	retail	ADJ
inlawrev-3567	113	6	merchants	merchant	NOUN
inlawrev-3567	113	7	to	to	PART
inlawrev-3567	113	8	report	report	VERB
inlawrev-3567	113	9	and	and	CCONJ
inlawrev-3567	113	10	pay	pay	VERB
inlawrev-3567	113	11	sales	sale	NOUN
inlawrev-3567	113	12	taxes	taxis	NOUN
inlawrev-3567	113	13	on	on	ADP
inlawrev-3567	113	14	a	a	DET
inlawrev-3567	113	15	quarterly	quarterly	ADJ
inlawrev-3567	113	16	basis	basis	NOUN
inlawrev-3567	113	17	if	if	SCONJ
inlawrev-3567	113	18	the	the	DET
inlawrev-3567	113	19	merchant	merchant	NOUN
inlawrev-3567	113	20	's	's	PART
inlawrev-3567	113	21	tax	tax	NOUN
inlawrev-3567	113	22	liability	liability	NOUN
inlawrev-3567	113	23	in	in	ADP
inlawrev-3567	113	24	the	the	DET
inlawrev-3567	113	25	previous	previous	ADJ
inlawrev-3567	113	26	calendaryearwas	calendaryearwa	VERB
inlawrev-3567	113	27	less	less	ADJ
inlawrev-3567	113	28	than	than	ADP
inlawrev-3567	113	29	seventy	seventy	NUM
inlawrev-3567	113	30	-	-	PUNCT
inlawrev-3567	113	31	five	five	NUM
inlawrev-3567	113	32	dollars	dollar	NOUN
inlawrev-3567	113	33	was	be	AUX
inlawrev-3567	113	34	removed.^^	removed.^^	NOUN
inlawrev-3567	113	35	another	another	DET
inlawrev-3567	113	36	deletion	deletion	NOUN
inlawrev-3567	113	37	from	from	ADP
inlawrev-3567	113	38	the	the	DET
inlawrev-3567	113	39	sales	sale	NOUN
inlawrev-3567	113	40	and	and	CCONJ
inlawrev-3567	113	41	use	use	VERB
inlawrev-3567	113	42	tax	tax	NOUN
inlawrev-3567	113	43	section	section	NOUN
inlawrev-3567	113	44	eliminates	eliminate	VERB
inlawrev-3567	113	45	the	the	DET
inlawrev-3567	113	46	provision	provision	NOUN
inlawrev-3567	113	47	that	that	PRON
inlawrev-3567	113	48	allowed	allow	VERB
inlawrev-3567	113	49	a	a	DET
inlawrev-3567	113	50	taxpayer	taxpayer	NOUN
inlawrev-3567	113	51	who	who	PRON
inlawrev-3567	113	52	remitted	remit	VERB
inlawrev-3567	113	53	tax	tax	NOUN
inlawrev-3567	113	54	payments	payment	NOUN
inlawrev-3567	113	55	by	by	ADP
inlawrev-3567	113	56	electronic	electronic	ADJ
inlawrev-3567	113	57	fund	fund	NOUN
inlawrev-3567	113	58	transfer	transfer	NOUN
inlawrev-3567	113	59	to	to	PART
inlawrev-3567	113	60	report	report	VERB
inlawrev-3567	113	61	quarterly	quarterly	ADV
inlawrev-3567	113	62	instead	instead	ADV
inlawrev-3567	113	63	of	of	ADP
inlawrev-3567	113	64	month	month	NOUN
inlawrev-3567	113	65	ly.^^	ly.^^	NOUN
inlawrev-3567	113	66	the	the	DET
inlawrev-3567	113	67	general	general	ADJ
inlawrev-3567	113	68	assembly	assembly	PROPN
inlawrev-3567	113	69	added	add	VERB
inlawrev-3567	113	70	a	a	DET
inlawrev-3567	113	71	new	new	ADJ
inlawrev-3567	113	72	chapter	chapter	NOUN
inlawrev-3567	113	73	to	to	ADP
inlawrev-3567	113	74	the	the	DET
inlawrev-3567	113	75	law	law	NOUN
inlawrev-3567	113	76	of	of	ADP
inlawrev-3567	113	77	sales	sale	NOUN
inlawrev-3567	113	78	and	and	CCONJ
inlawrev-3567	113	79	use	use	VERB
inlawrev-3567	113	80	taxes	taxis	NOUN
inlawrev-3567	113	81	entitled	entitle	VERB
inlawrev-3567	113	82	the	the	DET
inlawrev-3567	113	83	"	"	PUNCT
inlawrev-3567	113	84	simplified	simplified	ADJ
inlawrev-3567	113	85	sales	sale	NOUN
inlawrev-3567	113	86	and	and	CCONJ
inlawrev-3567	113	87	use	use	VERB
inlawrev-3567	113	88	tax	tax	NOUN
inlawrev-3567	113	89	administration	administration	PROPN
inlawrev-3567	113	90	act	act	PROPN
inlawrev-3567	113	91	.	.	PUNCT
inlawrev-3567	114	1	"^^	"^^	PROPN
inlawrev-3567	114	2	this	this	DET
inlawrev-3567	114	3	act	act	NOUN
inlawrev-3567	114	4	permits	permit	VERB
inlawrev-3567	114	5	the	the	DET
inlawrev-3567	114	6	idr	idr	PROPN
inlawrev-3567	114	7	to	to	PART
inlawrev-3567	114	8	enter	enter	VERB
inlawrev-3567	114	9	into	into	ADP
inlawrev-3567	114	10	agreements	agreement	NOUN
inlawrev-3567	114	11	with	with	ADP
inlawrev-3567	114	12	other	other	ADJ
inlawrev-3567	114	13	states	state	NOUN
inlawrev-3567	114	14	to	to	PART
inlawrev-3567	114	15	simplify	simplify	VERB
inlawrev-3567	114	16	state	state	NOUN
inlawrev-3567	114	17	rates	rate	NOUN
inlawrev-3567	114	18	,	,	PUNCT
inlawrev-3567	114	19	establish	establish	VERB
inlawrev-3567	114	20	uniform	uniform	ADJ
inlawrev-3567	114	21	standards	standard	NOUN
inlawrev-3567	114	22	ofsourcing	ofsourcing	NOUN
inlawrev-3567	114	23	and	and	CCONJ
inlawrev-3567	114	24	administration	administration	NOUN
inlawrev-3567	114	25	oftax	oftax	NOUN
inlawrev-3567	114	26	returns	return	NOUN
inlawrev-3567	114	27	,	,	PUNCT
inlawrev-3567	114	28	provide	provide	VERB
inlawrev-3567	114	29	a	a	DET
inlawrev-3567	114	30	central	central	ADJ
inlawrev-3567	114	31	electronic	electronic	ADJ
inlawrev-3567	114	32	registration	registration	NOUN
inlawrev-3567	114	33	for	for	ADP
inlawrev-3567	114	34	the	the	DET
inlawrev-3567	114	35	collection	collection	NOUN
inlawrev-3567	114	36	and	and	CCONJ
inlawrev-3567	114	37	remittance	remittance	NOUN
inlawrev-3567	114	38	of	of	ADP
inlawrev-3567	114	39	state	state	NOUN
inlawrev-3567	114	40	taxes	taxis	NOUN
inlawrev-3567	114	41	and	and	CCONJ
inlawrev-3567	114	42	reduce	reduce	VERB
inlawrev-3567	114	43	the	the	DET
inlawrev-3567	114	44	burden	burden	NOUN
inlawrev-3567	114	45	of	of	ADP
inlawrev-3567	114	46	complying	comply	VERB
inlawrev-3567	114	47	with	with	ADP
inlawrev-3567	114	48	local	local	ADJ
inlawrev-3567	114	49	sales	sale	NOUN
inlawrev-3567	114	50	and	and	CCONJ
inlawrev-3567	114	51	use	use	NOUN
inlawrev-3567	114	52	taxes.^^	taxes.^^	PUNCT
inlawrev-3567	115	1	the	the	DET
inlawrev-3567	115	2	idr	idr	PROPN
inlawrev-3567	115	3	has	have	VERB
inlawrev-3567	115	4	the	the	DET
inlawrev-3567	115	5	power	power	NOUN
inlawrev-3567	115	6	to	to	PART
inlawrev-3567	115	7	act	act	VERB
inlawrev-3567	115	8	jointly	jointly	ADV
inlawrev-3567	115	9	with	with	ADP
inlawrev-3567	115	10	other	other	ADJ
inlawrev-3567	115	11	agreeing	agree	VERB
inlawrev-3567	115	12	states	state	NOUN
inlawrev-3567	115	13	"	"	PUNCT
inlawrev-3567	115	14	to	to	PART
inlawrev-3567	115	15	establish	establish	VERB
inlawrev-3567	115	16	standards	standard	NOUN
inlawrev-3567	115	17	for	for	ADP
inlawrev-3567	115	18	certification	certification	NOUN
inlawrev-3567	115	19	of	of	ADP
inlawrev-3567	115	20	certified	certify	VERB
inlawrev-3567	115	21	service	service	NOUN
inlawrev-3567	115	22	providers	provider	NOUN
inlawrev-3567	115	23	and	and	CCONJ
inlawrev-3567	115	24	certified	certify	VERB
inlawrev-3567	115	25	automated	automate	VERB
inlawrev-3567	115	26	systems	system	NOUN
inlawrev-3567	115	27	and	and	CCONJ
inlawrev-3567	115	28	to	to	PART
inlawrev-3567	115	29	establish	establish	VERB
inlawrev-3567	115	30	performance	performance	NOUN
inlawrev-3567	115	31	standards	standard	NOUN
inlawrev-3567	115	32	for	for	ADP
inlawrev-3567	115	33	multistate	multistate	NOUN
inlawrev-3567	115	34	sellers	seller	NOUN
inlawrev-3567	115	35	.	.	PUNCT
inlawrev-3567	116	1	'"*^	'"*^	PROPN
inlawrev-3567	116	2	certified	certify	VERB
inlawrev-3567	116	3	service	service	NOUN
inlawrev-3567	116	4	providers	provider	NOUN
inlawrev-3567	116	5	are	be	AUX
inlawrev-3567	116	6	defined	define	VERB
inlawrev-3567	116	7	as	as	ADP
inlawrev-3567	116	8	agents	agent	NOUN
inlawrev-3567	116	9	ofsellers	ofseller	NOUN
inlawrev-3567	116	10	who	who	PRON
inlawrev-3567	116	11	are	be	AUX
inlawrev-3567	116	12	liable	liable	ADJ
inlawrev-3567	116	13	for	for	ADP
inlawrev-3567	116	14	sales	sale	NOUN
inlawrev-3567	116	15	and	and	CCONJ
inlawrev-3567	116	16	use	use	VERB
inlawrev-3567	116	17	tax	tax	NOUN
inlawrev-3567	116	18	due	due	ADP
inlawrev-3567	116	19	to	to	ADP
inlawrev-3567	116	20	each	each	DET
inlawrev-3567	116	21	agreeing	agree	VERB
inlawrev-3567	116	22	state	state	NOUN
inlawrev-3567	116	23	on	on	ADP
inlawrev-3567	116	24	all	all	DET
inlawrev-3567	116	25	sales	sale	NOUN
inlawrev-3567	116	26	transactions	transaction	NOUN
inlawrev-3567	116	27	that	that	PRON
inlawrev-3567	116	28	they	they	PRON
inlawrev-3567	116	29	process	process	VERB
inlawrev-3567	116	30	for	for	ADP
inlawrev-3567	116	31	the	the	DET
inlawrev-3567	116	32	seller/	seller/	NUM
inlawrev-3567	116	33	'	'	PUNCT
inlawrev-3567	116	34	c.	c.	PROPN
inlawrev-3567	116	35	indiana	indiana	PROPN
inlawrev-3567	116	36	tax	tax	PROPN
inlawrev-3567	116	37	credits	credit	NOUN
inlawrev-3567	116	38	the	the	DET
inlawrev-3567	116	39	general	general	ADJ
inlawrev-3567	116	40	assembly	assembly	NOUN
inlawrev-3567	116	41	amended	amend	VERB
inlawrev-3567	116	42	and	and	CCONJ
inlawrev-3567	116	43	added	add	VERB
inlawrev-3567	116	44	tax	tax	NOUN
inlawrev-3567	116	45	laws	law	NOUN
inlawrev-3567	116	46	regarding	regard	VERB
inlawrev-3567	116	47	tax	tax	NOUN
inlawrev-3567	116	48	credits	credit	NOUN
inlawrev-3567	116	49	.	.	PUNCT
inlawrev-3567	117	1	for	for	ADP
inlawrev-3567	117	2	example	example	NOUN
inlawrev-3567	117	3	,	,	PUNCT
inlawrev-3567	117	4	the	the	DET
inlawrev-3567	117	5	general	general	ADJ
inlawrev-3567	117	6	assembly	assembly	NOUN
inlawrev-3567	117	7	provides	provide	VERB
inlawrev-3567	117	8	that	that	SCONJ
inlawrev-3567	117	9	when	when	SCONJ
inlawrev-3567	117	10	a	a	DET
inlawrev-3567	117	11	pass	pass	NOUN
inlawrev-3567	117	12	through	through	ADP
inlawrev-3567	117	13	entity	entity	NOUN
inlawrev-3567	117	14	entitled	entitle	VERB
inlawrev-3567	117	15	to	to	ADP
inlawrev-3567	117	16	the	the	DET
inlawrev-3567	117	17	prison	prison	NOUN
inlawrev-3567	117	18	investment	investment	NOUN
inlawrev-3567	117	19	credit	credit	NOUN
inlawrev-3567	117	20	"	"	PUNCT
inlawrev-3567	117	21	does	do	AUX
inlawrev-3567	117	22	not	not	PART
inlawrev-3567	117	23	have	have	VERB
inlawrev-3567	117	24	state	state	NOUN
inlawrev-3567	117	25	tax	tax	NOUN
inlawrev-3567	117	26	liability	liability	NOUN
inlawrev-3567	117	27	against	against	ADP
inlawrev-3567	117	28	which	which	PRON
inlawrev-3567	117	29	the	the	DET
inlawrev-3567	117	30	credit	credit	NOUN
inlawrev-3567	117	31	may	may	AUX
inlawrev-3567	117	32	be	be	AUX
inlawrev-3567	117	33	applied	apply	VERB
inlawrev-3567	117	34	.	.	PUNCT
inlawrev-3567	117	35	.	.	PUNCT
inlawrev-3567	118	1	.	.	PUNCT
inlawrev-3567	119	1	,	,	PUNCT
inlawrev-3567	119	2	it	it	PRON
inlawrev-3567	119	3	is	be	AUX
inlawrev-3567	119	4	entitled	entitle	VERB
inlawrev-3567	119	5	"	"	PUNCT
inlawrev-3567	119	6	to	to	ADP
inlawrev-3567	119	7	the	the	DET
inlawrev-3567	119	8	distributive	distributive	ADJ
inlawrev-3567	119	9	share	share	NOUN
inlawrev-3567	119	10	ofthe	ofthe	PROPN
inlawrev-3567	119	11	prison	prison	NOUN
inlawrev-3567	119	12	investment	investment	NOUN
inlawrev-3567	119	13	credit	credit	NOUN
inlawrev-3567	119	14	that	that	PRON
inlawrev-3567	119	15	is	be	AUX
inlawrev-3567	119	16	available/^	available/^	ADP
inlawrev-3567	119	17	a	a	DET
inlawrev-3567	119	18	pass	pass	NOUN
inlawrev-3567	119	19	through	through	ADP
inlawrev-3567	119	20	entity	entity	NOUN
inlawrev-3567	119	21	is	be	AUX
inlawrev-3567	119	22	defined	define	VERB
inlawrev-3567	119	23	as	as	ADP
inlawrev-3567	119	24	any	any	DET
inlawrev-3567	119	25	corporation	corporation	NOUN
inlawrev-3567	119	26	that	that	PRON
inlawrev-3567	119	27	is	be	AUX
inlawrev-3567	119	28	exempt	exempt	ADJ
inlawrev-3567	119	29	from	from	ADP
inlawrev-3567	119	30	adjusted	adjust	VERB
inlawrev-3567	119	31	gross	gross	ADJ
inlawrev-3567	119	32	income	income	NOUN
inlawrev-3567	119	33	tax	tax	NOUN
inlawrev-3567	119	34	,	,	PUNCT
inlawrev-3567	119	35	a	a	DET
inlawrev-3567	119	36	partnership	partnership	NOUN
inlawrev-3567	119	37	,	,	PUNCT
inlawrev-3567	119	38	a	a	DET
inlawrev-3567	119	39	trust	trust	NOUN
inlawrev-3567	119	40	,	,	PUNCT
inlawrev-3567	119	41	a	a	DET
inlawrev-3567	119	42	limited	limited	ADJ
inlawrev-3567	119	43	liability	liability	NOUN
inlawrev-3567	119	44	company	company	NOUN
inlawrev-3567	119	45	,	,	PUNCT
inlawrev-3567	119	46	or	or	CCONJ
inlawrev-3567	119	47	a	a	DET
inlawrev-3567	119	48	limited	limited	ADJ
inlawrev-3567	119	49	liability	liability	NOUN
inlawrev-3567	119	50	partnership/^	partnership/^	NOUN
inlawrev-3567	119	51	another	another	DET
inlawrev-3567	119	52	amendment	amendment	NOUN
inlawrev-3567	119	53	to	to	ADP
inlawrev-3567	119	54	indiana	indiana	PROPN
inlawrev-3567	119	55	tax	tax	PROPN
inlawrev-3567	119	56	credits	credit	NOUN
inlawrev-3567	119	57	provides	provide	VERB
inlawrev-3567	119	58	that	that	SCONJ
inlawrev-3567	119	59	a	a	DET
inlawrev-3567	119	60	high	high	ADJ
inlawrev-3567	119	61	technology	technology	NOUN
inlawrev-3567	119	62	business	business	NOUN
inlawrev-3567	119	63	operation	operation	NOUN
inlawrev-3567	119	64	is	be	AUX
inlawrev-3567	119	65	entitled	entitle	VERB
inlawrev-3567	119	66	to	to	ADP
inlawrev-3567	119	67	a	a	DET
inlawrev-3567	119	68	five	five	NUM
inlawrev-3567	119	69	percent	percent	NOUN
inlawrev-3567	119	70	enterprise	enterprise	NOUN
inlawrev-3567	119	71	zone	zone	NOUN
inlawrev-3567	119	72	investment	investment	NOUN
inlawrev-3567	119	73	cost	cost	VERB
inlawrev-3567	119	74	credit/"^	credit/"^	PROPN
inlawrev-3567	119	75	the	the	DET
inlawrev-3567	119	76	general	general	ADJ
inlawrev-3567	119	77	assembly	assembly	NOUN
inlawrev-3567	119	78	also	also	ADV
inlawrev-3567	119	79	decreased	decrease	VERB
inlawrev-3567	119	80	the	the	DET
inlawrev-3567	119	81	maximum	maximum	ADJ
inlawrev-3567	119	82	amount	amount	NOUN
inlawrev-3567	119	83	of	of	ADP
inlawrev-3567	119	84	credit	credit	NOUN
inlawrev-3567	119	85	allowed	allow	VERB
inlawrev-3567	119	86	in	in	ADP
inlawrev-3567	119	87	a	a	DET
inlawrev-3567	119	88	fiscal	fiscal	ADJ
inlawrev-3567	119	89	year	year	NOUN
inlawrev-3567	119	90	for	for	ADP
inlawrev-3567	119	91	the	the	DET
inlawrev-3567	119	92	individual	individual	ADJ
inlawrev-3567	119	93	development	development	PROPN
inlawrev-3567	119	94	account	account	NOUN
inlawrev-3567	119	95	tax	tax	NOUN
inlawrev-3567	119	96	credit	credit	NOUN
inlawrev-3567	119	97	from	from	ADP
inlawrev-3567	119	98	$	$	SYM
inlawrev-3567	119	99	500,000	500,000	NUM
inlawrev-3567	119	100	to	to	PART
inlawrev-3567	119	101	$	$	SYM
inlawrev-3567	119	102	200,000/^	200,000/^	NUM
inlawrev-3567	119	103	further	far	ADV
inlawrev-3567	119	104	,	,	PUNCT
inlawrev-3567	119	105	the	the	DET
inlawrev-3567	119	106	general	general	ADJ
inlawrev-3567	119	107	assembly	assembly	NOUN
inlawrev-3567	119	108	extended	extend	VERB
inlawrev-3567	119	109	the	the	DET
inlawrev-3567	119	110	expiration	expiration	NOUN
inlawrev-3567	119	111	35	35	NUM
inlawrev-3567	119	112	.	.	PUNCT
inlawrev-3567	120	1	see	see	VERB
inlawrev-3567	120	2	i	i	PRON
inlawrev-3567	120	3	d.	d.	PROPN
inlawrev-3567	120	4	§	§	PROPN
inlawrev-3567	120	5	6	6	NUM
inlawrev-3567	120	6	-	-	SYM
inlawrev-3567	120	7	2.5	2.5	NUM
inlawrev-3567	120	8	-	-	PUNCT
inlawrev-3567	120	9	6	6	NUM
inlawrev-3567	120	10	-	-	SYM
inlawrev-3567	120	11	14	14	NUM
inlawrev-3567	120	12	.	.	PUNCT
inlawrev-3567	121	1	36	36	NUM
inlawrev-3567	121	2	.	.	PUNCT
inlawrev-3567	121	3	see	see	VERB
inlawrev-3567	121	4	i	i	PRON
inlawrev-3567	121	5	d.	d.	PROPN
inlawrev-3567	121	6	37	37	NUM
inlawrev-3567	121	7	.	.	PUNCT
inlawrev-3567	122	1	see	see	VERB
inlawrev-3567	122	2	i	i	PROPN
inlawrev-3567	122	3	d	d	PROPN
inlawrev-3567	122	4	38	38	NUM
inlawrev-3567	122	5	.	.	PUNCT
inlawrev-3567	123	1	see	see	VERB
inlawrev-3567	123	2	i	i	PROPN
inlawrev-3567	123	3	d	d	PROPN
inlawrev-3567	123	4	§	§	PROPN
inlawrev-3567	123	5	§	§	PROPN
inlawrev-3567	123	6	6	6	NUM
inlawrev-3567	123	7	-	-	SYM
inlawrev-3567	123	8	2.5	2.5	NUM
inlawrev-3567	123	9	-	-	PUNCT
inlawrev-3567	123	10	11	11	NUM
inlawrev-3567	123	11	-	-	SYM
inlawrev-3567	123	12	1	1	NUM
inlawrev-3567	123	13	to	to	ADP
inlawrev-3567	123	14	39	39	NUM
inlawrev-3567	123	15	.	.	PUNCT
inlawrev-3567	124	1	i	i	PRON
inlawrev-3567	124	2	d	d	PROPN
inlawrev-3567	124	3	§	§	PROPN
inlawrev-3567	124	4	6	6	NUM
inlawrev-3567	124	5	-	-	SYM
inlawrev-3567	124	6	2.5	2.5	NUM
inlawrev-3567	124	7	-	-	PUNCT
inlawrev-3567	124	8	11	11	NUM
inlawrev-3567	124	9	-	-	SYM
inlawrev-3567	124	10	7	7	NUM
inlawrev-3567	124	11	.	.	NUM
inlawrev-3567	124	12	40	40	NUM
inlawrev-3567	124	13	.	.	PUNCT
inlawrev-3567	125	1	i	i	PRON
inlawrev-3567	125	2	d	d	PROPN
inlawrev-3567	125	3	§	§	PROPN
inlawrev-3567	125	4	6	6	NUM
inlawrev-3567	125	5	-	-	SYM
inlawrev-3567	125	6	2.5	2.5	NUM
inlawrev-3567	125	7	-	-	PUNCT
inlawrev-3567	125	8	11	11	NUM
inlawrev-3567	125	9	-	-	SYM
inlawrev-3567	125	10	5	5	NUM
inlawrev-3567	125	11	.	.	NOUN
inlawrev-3567	125	12	41	41	NUM
inlawrev-3567	125	13	.	.	PUNCT
inlawrev-3567	126	1	i	i	PRON
inlawrev-3567	126	2	d	d	PROPN
inlawrev-3567	126	3	§	§	PROPN
inlawrev-3567	126	4	6	6	NUM
inlawrev-3567	126	5	-	-	SYM
inlawrev-3567	126	6	2.5	2.5	NUM
inlawrev-3567	126	7	-	-	SYM
inlawrev-3567	126	8	1	1	NUM
inlawrev-3567	126	9	l	l	NOUN
inlawrev-3567	126	10	-	-	NOUN
inlawrev-3567	126	11	lo(a	lo(a	NUM
inlawrev-3567	126	12	)	)	PUNCT
inlawrev-3567	126	13	.	.	PUNCT
inlawrev-3567	127	1	42	42	NUM
inlawrev-3567	127	2	.	.	PUNCT
inlawrev-3567	128	1	i	i	PRON
inlawrev-3567	128	2	d	d	PROPN
inlawrev-3567	128	3	§	§	PROPN
inlawrev-3567	128	4	6	6	NUM
inlawrev-3567	128	5	-	-	SYM
inlawrev-3567	128	6	3.1	3.1	NUM
inlawrev-3567	128	7	-	-	PUNCT
inlawrev-3567	128	8	6	6	NUM
inlawrev-3567	128	9	-	-	SYM
inlawrev-3567	128	10	6	6	NUM
inlawrev-3567	128	11	.	.	NOUN
inlawrev-3567	128	12	43	43	NUM
inlawrev-3567	128	13	.	.	PUNCT
inlawrev-3567	129	1	i	i	PRON
inlawrev-3567	129	2	d	d	PROPN
inlawrev-3567	129	3	§	§	PROPN
inlawrev-3567	129	4	6	6	NUM
inlawrev-3567	129	5	-	-	SYM
inlawrev-3567	129	6	3.1	3.1	NUM
inlawrev-3567	129	7	-	-	PUNCT
inlawrev-3567	129	8	6	6	NUM
inlawrev-3567	129	9	-	-	SYM
inlawrev-3567	129	10	1	1	NUM
inlawrev-3567	129	11	.	.	NOUN
inlawrev-3567	129	12	10	10	NUM
inlawrev-3567	129	13	.	.	X
inlawrev-3567	129	14	44	44	NUM
inlawrev-3567	129	15	.	.	PUNCT
inlawrev-3567	130	1	i	i	PRON
inlawrev-3567	130	2	d	d	PROPN
inlawrev-3567	130	3	§	§	PROPN
inlawrev-3567	130	4	6	6	NUM
inlawrev-3567	130	5	-	-	SYM
inlawrev-3567	130	6	3.1	3.1	NUM
inlawrev-3567	130	7	-	-	PUNCT
inlawrev-3567	130	8	10	10	NUM
inlawrev-3567	130	9	-	-	NUM
inlawrev-3567	130	10	8(c)(4	8(c)(4	NUM
inlawrev-3567	130	11	)	)	PUNCT
inlawrev-3567	130	12	.	.	PUNCT
inlawrev-3567	131	1	see	see	VERB
inlawrev-3567	131	2	ind	ind	PROPN
inlawrev-3567	131	3	.	.	PUNCT
inlawrev-3567	132	1	code	code	PROPN
inlawrev-3567	132	2	§	§	PROPN
inlawrev-3567	132	3	4	4	NUM
inlawrev-3567	132	4	-	-	SYM
inlawrev-3567	132	5	4	4	NUM
inlawrev-3567	132	6	-	-	NUM
inlawrev-3567	132	7	6.1	6.1	NUM
inlawrev-3567	132	8	-	-	NUM
inlawrev-3567	132	9	1.3	1.3	NUM
inlawrev-3567	132	10	(	(	PUNCT
inlawrev-3567	132	11	supp	supp	PROPN
inlawrev-3567	132	12	.	.	PUNCT
inlawrev-3567	133	1	1998	1998	NUM
inlawrev-3567	133	2	&	&	CCONJ
inlawrev-3567	133	3	2001	2001	NUM
inlawrev-3567	133	4	)	)	PUNCT
inlawrev-3567	134	1	(	(	PUNCT
inlawrev-3567	134	2	defining	define	VERB
inlawrev-3567	134	3	a	a	DET
inlawrev-3567	134	4	high	high	ADJ
inlawrev-3567	134	5	technology	technology	NOUN
inlawrev-3567	134	6	business	business	NOUN
inlawrev-3567	134	7	operation	operation	NOUN
inlawrev-3567	134	8	to	to	PART
inlawrev-3567	134	9	include	include	VERB
inlawrev-3567	134	10	such	such	ADJ
inlawrev-3567	134	11	operations	operation	NOUN
inlawrev-3567	134	12	as	as	ADP
inlawrev-3567	134	13	biotechnology	biotechnology	NOUN
inlawrev-3567	134	14	and	and	CCONJ
inlawrev-3567	134	15	advanced	advanced	ADJ
inlawrev-3567	134	16	computing	computing	NOUN
inlawrev-3567	134	17	)	)	PUNCT
inlawrev-3567	134	18	.	.	PUNCT
inlawrev-3567	135	1	45	45	NUM
inlawrev-3567	135	2	.	.	PUNCT
inlawrev-3567	136	1	i	i	PROPN
inlawrev-3567	136	2	d	d	PROPN
inlawrev-3567	136	3	§	§	PROPN
inlawrev-3567	136	4	6	6	NUM
inlawrev-3567	136	5	-	-	SYM
inlawrev-3567	136	6	3.1	3.1	NUM
inlawrev-3567	136	7	-	-	SYM
inlawrev-3567	136	8	18	18	NUM
inlawrev-3567	136	9	-	-	NUM
inlawrev-3567	136	10	10(a	10(a	NUM
inlawrev-3567	136	11	)	)	PUNCT
inlawrev-3567	136	12	.	.	PUNCT
inlawrev-3567	137	1	1546	1546	NUM
inlawrev-3567	137	2	indiana	indiana	PROPN
inlawrev-3567	137	3	law	law	PROPN
inlawrev-3567	137	4	review	review	NOUN
inlawrev-3567	137	5	[	[	X
inlawrev-3567	137	6	vol	vol	NOUN
inlawrev-3567	137	7	.	.	PUNCT
inlawrev-3567	138	1	35:1541	35:1541	NUM
inlawrev-3567	138	2	date	date	NOUN
inlawrev-3567	138	3	for	for	ADP
inlawrev-3567	138	4	the	the	DET
inlawrev-3567	138	5	earned	earn	VERB
inlawrev-3567	138	6	income	income	NOUN
inlawrev-3567	138	7	tax	tax	NOUN
inlawrev-3567	138	8	credit	credit	NOUN
inlawrev-3567	138	9	to	to	ADP
inlawrev-3567	138	10	december	december	PROPN
inlawrev-3567	138	11	3	3	NUM
inlawrev-3567	138	12	1	1	NUM
inlawrev-3567	138	13	,	,	PUNCT
inlawrev-3567	138	14	2003/^	2003/^	NUM
inlawrev-3567	138	15	the	the	DET
inlawrev-3567	138	16	general	general	ADJ
inlawrev-3567	138	17	assembly	assembly	NOUN
inlawrev-3567	138	18	created	create	VERB
inlawrev-3567	138	19	new	new	ADJ
inlawrev-3567	138	20	tax	tax	NOUN
inlawrev-3567	138	21	credits	credit	NOUN
inlawrev-3567	138	22	as	as	ADV
inlawrev-3567	138	23	well	well	ADV
inlawrev-3567	138	24	.	.	PUNCT
inlawrev-3567	139	1	for	for	ADP
inlawrev-3567	139	2	example	example	NOUN
inlawrev-3567	139	3	,	,	PUNCT
inlawrev-3567	139	4	the	the	DET
inlawrev-3567	139	5	general	general	ADJ
inlawrev-3567	139	6	assembly	assembly	NOUN
inlawrev-3567	139	7	created	create	VERB
inlawrev-3567	139	8	the	the	DET
inlawrev-3567	139	9	capital	capital	NOUN
inlawrev-3567	139	10	investment	investment	NOUN
inlawrev-3567	139	11	tax	tax	NOUN
inlawrev-3567	139	12	credit	credit	NOUN
inlawrev-3567	139	13	.	.	PUNCT
inlawrev-3567	140	1	'*^	'*^	NOUN
inlawrev-3567	141	1	this	this	DET
inlawrev-3567	141	2	tax	tax	NOUN
inlawrev-3567	141	3	credit	credit	NOUN
inlawrev-3567	141	4	is	be	AUX
inlawrev-3567	141	5	available	available	ADJ
inlawrev-3567	141	6	only	only	ADV
inlawrev-3567	141	7	to	to	ADP
inlawrev-3567	141	8	taxpayers	taxpayer	NOUN
inlawrev-3567	141	9	in	in	ADP
inlawrev-3567	141	10	a	a	DET
inlawrev-3567	141	11	county	county	NOUN
inlawrev-3567	141	12	that	that	PRON
inlawrev-3567	141	13	has	have	VERB
inlawrev-3567	141	14	a	a	DET
inlawrev-3567	141	15	population	population	NOUN
inlawrev-3567	141	16	between	between	ADP
inlawrev-3567	141	17	40,000	40,000	NUM
inlawrev-3567	141	18	and	and	CCONJ
inlawrev-3567	141	19	4	4	NUM
inlawrev-3567	141	20	1	1	NUM
inlawrev-3567	141	21	,	,	PUNCT
inlawrev-3567	141	22	000	000	NUM
inlawrev-3567	141	23	people	people	NOUN
inlawrev-3567	141	24	.	.	PUNCT
inlawrev-3567	141	25	'	'	PUNCT
inlawrev-3567	142	1	*	*	PUNCT
inlawrev-3567	142	2	*	*	PUNCT
inlawrev-3567	142	3	to	to	PART
inlawrev-3567	142	4	be	be	AUX
inlawrev-3567	142	5	eligible	eligible	ADJ
inlawrev-3567	142	6	for	for	ADP
inlawrev-3567	142	7	the	the	DET
inlawrev-3567	142	8	credit	credit	NOUN
inlawrev-3567	142	9	in	in	ADP
inlawrev-3567	142	10	any	any	DET
inlawrev-3567	142	11	year	year	NOUN
inlawrev-3567	142	12	,	,	PUNCT
inlawrev-3567	142	13	the	the	DET
inlawrev-3567	142	14	taxpayer	taxpayer	NOUN
inlawrev-3567	142	15	must	must	AUX
inlawrev-3567	142	16	make	make	VERB
inlawrev-3567	142	17	a	a	DET
inlawrev-3567	142	18	qualified	qualified	ADJ
inlawrev-3567	142	19	investment	investment	NOUN
inlawrev-3567	142	20	in	in	ADP
inlawrev-3567	142	21	that	that	DET
inlawrev-3567	142	22	year	year	NOUN
inlawrev-3567	142	23	.	.	PUNCT
inlawrev-3567	143	1	'*^	'*^	PROPN
inlawrev-3567	143	2	a	a	DET
inlawrev-3567	143	3	qualified	qualified	ADJ
inlawrev-3567	143	4	investment	investment	NOUN
inlawrev-3567	143	5	is	be	AUX
inlawrev-3567	143	6	an	an	DET
inlawrev-3567	143	7	amount	amount	NOUN
inlawrev-3567	143	8	of	of	ADP
inlawrev-3567	143	9	not	not	PART
inlawrev-3567	143	10	less	less	ADJ
inlawrev-3567	143	11	than	than	ADP
inlawrev-3567	143	12	seventy	seventy	NUM
inlawrev-3567	143	13	-	-	PUNCT
inlawrev-3567	143	14	five	five	NUM
inlawrev-3567	143	15	million	million	NUM
inlawrev-3567	143	16	dollars	dollar	NOUN
inlawrev-3567	143	17	that	that	PRON
inlawrev-3567	143	18	is	be	AUX
inlawrev-3567	143	19	used	use	VERB
inlawrev-3567	143	20	to	to	PART
inlawrev-3567	143	21	purchase	purchase	VERB
inlawrev-3567	143	22	new	new	ADJ
inlawrev-3567	143	23	manufacturing	manufacturing	NOUN
inlawrev-3567	143	24	equipment	equipment	NOUN
inlawrev-3567	143	25	or	or	CCONJ
inlawrev-3567	143	26	machinery	machinery	NOUN
inlawrev-3567	143	27	or	or	CCONJ
inlawrev-3567	143	28	improve	improve	VERB
inlawrev-3567	143	29	facilities.^	facilities.^	NOUN
inlawrev-3567	143	30	"	"	PUNCT
inlawrev-3567	143	31	the	the	DET
inlawrev-3567	143	32	amount	amount	NOUN
inlawrev-3567	143	33	ofthe	ofthe	ADJ
inlawrev-3567	143	34	credit	credit	NOUN
inlawrev-3567	143	35	is	be	AUX
inlawrev-3567	143	36	equal	equal	ADJ
inlawrev-3567	143	37	to	to	ADP
inlawrev-3567	143	38	fourteen	fourteen	NUM
inlawrev-3567	143	39	percent	percent	NOUN
inlawrev-3567	143	40	of	of	ADP
inlawrev-3567	143	41	the	the	DET
inlawrev-3567	143	42	qualified	qualified	ADJ
inlawrev-3567	143	43	investment.^	investment.^	NOUN
inlawrev-3567	143	44	'	'	PUNCT
inlawrev-3567	143	45	another	another	DET
inlawrev-3567	143	46	newly	newly	ADV
inlawrev-3567	143	47	-	-	PUNCT
inlawrev-3567	143	48	enacted	enact	VERB
inlawrev-3567	143	49	tax	tax	NOUN
inlawrev-3567	143	50	credit	credit	NOUN
inlawrev-3567	143	51	is	be	AUX
inlawrev-3567	143	52	the	the	DET
inlawrev-3567	143	53	income	income	NOUN
inlawrev-3567	143	54	tax	tax	NOUN
inlawrev-3567	143	55	credit	credit	NOUN
inlawrev-3567	143	56	for	for	ADP
inlawrev-3567	143	57	property	property	NOUN
inlawrev-3567	143	58	taxes	taxis	NOUN
inlawrev-3567	143	59	paid	pay	VERB
inlawrev-3567	143	60	on	on	ADP
inlawrev-3567	143	61	homesteads.^^	homesteads.^^	PUNCT
inlawrev-3567	143	62	a	a	DET
inlawrev-3567	143	63	taxpayer	taxpayer	NOUN
inlawrev-3567	143	64	is	be	AUX
inlawrev-3567	143	65	entitled	entitle	VERB
inlawrev-3567	143	66	to	to	ADP
inlawrev-3567	143	67	this	this	DET
inlawrev-3567	143	68	credit	credit	NOUN
inlawrev-3567	143	69	ifthe	ifthe	PROPN
inlawrev-3567	143	70	taxpayer	taxpayer	PROPN
inlawrev-3567	143	71	's	's	PART
inlawrev-3567	143	72	earned	earn	VERB
inlawrev-3567	143	73	income	income	NOUN
inlawrev-3567	143	74	is	be	AUX
inlawrev-3567	143	75	less	less	ADJ
inlawrev-3567	143	76	than	than	ADP
inlawrev-3567	143	77	$	$	SYM
inlawrev-3567	143	78	18,600	18,600	NUM
inlawrev-3567	143	79	and	and	CCONJ
inlawrev-3567	143	80	the	the	DET
inlawrev-3567	143	81	taxpayer	taxpayer	NOUN
inlawrev-3567	143	82	pays	pay	VERB
inlawrev-3567	143	83	property	property	NOUN
inlawrev-3567	143	84	taxes	taxis	NOUN
inlawrev-3567	143	85	on	on	ADP
inlawrev-3567	143	86	a	a	DET
inlawrev-3567	143	87	homestead^^	homestead^^	NOUN
inlawrev-3567	143	88	that	that	PRON
inlawrev-3567	143	89	the	the	DET
inlawrev-3567	143	90	taxpayer	taxpayer	NOUN
inlawrev-3567	143	91	owns	own	VERB
inlawrev-3567	143	92	or	or	CCONJ
inlawrev-3567	143	93	is	be	AUX
inlawrev-3567	143	94	buying.^^	buying.^^	X
inlawrev-3567	143	95	further	far	ADV
inlawrev-3567	143	96	,	,	PUNCT
inlawrev-3567	143	97	the	the	DET
inlawrev-3567	143	98	taxpayer	taxpayer	NOUN
inlawrev-3567	143	99	must	must	AUX
inlawrev-3567	143	100	file	file	VERB
inlawrev-3567	143	101	with	with	ADP
inlawrev-3567	143	102	the	the	DET
inlawrev-3567	143	103	idr	idr	PROPN
inlawrev-3567	143	104	information	information	NOUN
inlawrev-3567	143	105	about	about	ADP
inlawrev-3567	143	106	the	the	DET
inlawrev-3567	143	107	amount	amount	NOUN
inlawrev-3567	143	108	of	of	ADP
inlawrev-3567	143	109	property	property	NOUN
inlawrev-3567	143	110	taxes	taxis	NOUN
inlawrev-3567	143	111	paid	pay	VERB
inlawrev-3567	143	112	on	on	ADP
inlawrev-3567	143	113	a	a	DET
inlawrev-3567	143	114	homestead.^^	homestead.^^	NOUN
inlawrev-3567	143	115	the	the	DET
inlawrev-3567	143	116	property	property	NOUN
inlawrev-3567	143	117	upon	upon	SCONJ
inlawrev-3567	143	118	which	which	PRON
inlawrev-3567	143	119	the	the	DET
inlawrev-3567	143	120	taxpayer	taxpayer	NOUN
inlawrev-3567	143	121	pays	pay	VERB
inlawrev-3567	143	122	property	property	NOUN
inlawrev-3567	143	123	tax	tax	NOUN
inlawrev-3567	143	124	must	must	AUX
inlawrev-3567	143	125	be	be	AUX
inlawrev-3567	143	126	located	locate	VERB
inlawrev-3567	143	127	in	in	ADP
inlawrev-3567	143	128	a	a	DET
inlawrev-3567	143	129	county	county	NOUN
inlawrev-3567	143	130	with	with	ADP
inlawrev-3567	143	131	a	a	DET
inlawrev-3567	143	132	population	population	NOUN
inlawrev-3567	143	133	between	between	ADP
inlawrev-3567	143	134	400,000	400,000	NUM
inlawrev-3567	143	135	and	and	CCONJ
inlawrev-3567	143	136	700,000	700,000	NUM
inlawrev-3567	143	137	people.^^	people.^^	NUM
inlawrev-3567	144	1	any	any	DET
inlawrev-3567	144	2	taxpayer	taxpayer	NOUN
inlawrev-3567	144	3	who	who	PRON
inlawrev-3567	144	4	meets	meet	VERB
inlawrev-3567	144	5	the	the	DET
inlawrev-3567	144	6	above	above	ADV
inlawrev-3567	144	7	-	-	PUNCT
inlawrev-3567	144	8	described	describe	VERB
inlawrev-3567	144	9	characteristics	characteristic	NOUN
inlawrev-3567	144	10	"	"	PUNCT
inlawrev-3567	144	11	is	be	AUX
inlawrev-3567	144	12	entitled	entitle	VERB
inlawrev-3567	144	13	to	to	ADP
inlawrev-3567	144	14	a	a	DET
inlawrev-3567	144	15	refundable	refundable	ADJ
inlawrev-3567	144	16	credit	credit	NOUN
inlawrev-3567	144	17	against	against	ADP
inlawrev-3567	144	18	the	the	DET
inlawrev-3567	144	19	individual	individual	NOUN
inlawrev-3567	144	20	's	's	PART
inlawrev-3567	144	21	state	state	NOUN
inlawrev-3567	144	22	income	income	NOUN
inlawrev-3567	144	23	tax	tax	NOUN
inlawrev-3567	144	24	liability	liability	NOUN
inlawrev-3567	144	25	.	.	PUNCT
inlawrev-3567	144	26	.	.	PUNCT
inlawrev-3567	144	27	.	.	PUNCT
inlawrev-3567	145	1	."^^	."^^	PUNCT
inlawrev-3567	146	1	the	the	DET
inlawrev-3567	146	2	amount	amount	NOUN
inlawrev-3567	146	3	of	of	ADP
inlawrev-3567	146	4	the	the	DET
inlawrev-3567	146	5	credit	credit	NOUN
inlawrev-3567	146	6	for	for	ADP
inlawrev-3567	146	7	a	a	DET
inlawrev-3567	146	8	taxpayer	taxpayer	NOUN
inlawrev-3567	146	9	who	who	PRON
inlawrev-3567	146	10	has	have	AUX
inlawrev-3567	146	11	earned	earn	VERB
inlawrev-3567	146	12	income	income	NOUN
inlawrev-3567	146	13	of	of	ADP
inlawrev-3567	146	14	less	less	ADJ
inlawrev-3567	146	15	than	than	ADP
inlawrev-3567	146	16	$	$	SYM
inlawrev-3567	146	17	1	1	NUM
inlawrev-3567	146	18	8,000	8,000	NUM
inlawrev-3567	146	19	is	be	AUX
inlawrev-3567	146	20	the	the	DET
inlawrev-3567	146	21	lesser	less	ADJ
inlawrev-3567	146	22	of	of	ADP
inlawrev-3567	146	23	$	$	SYM
inlawrev-3567	146	24	300	300	NUM
inlawrev-3567	146	25	or	or	CCONJ
inlawrev-3567	146	26	the	the	DET
inlawrev-3567	146	27	amount	amount	NOUN
inlawrev-3567	146	28	of	of	ADP
inlawrev-3567	146	29	property	property	NOUN
inlawrev-3567	146	30	taxes	taxis	NOUN
inlawrev-3567	146	31	actually	actually	ADV
inlawrev-3567	146	32	paid.^	paid.^	NOUN
inlawrev-3567	146	33	*	*	PUNCT
inlawrev-3567	146	34	for	for	ADP
inlawrev-3567	146	35	a	a	DET
inlawrev-3567	146	36	taxpayer	taxpayer	NOUN
inlawrev-3567	146	37	with	with	ADP
inlawrev-3567	146	38	earned	earn	VERB
inlawrev-3567	146	39	income	income	NOUN
inlawrev-3567	146	40	between	between	ADP
inlawrev-3567	146	41	$	$	SYM
inlawrev-3567	146	42	18,000	18,000	NUM
inlawrev-3567	146	43	and	and	CCONJ
inlawrev-3567	146	44	$	$	SYM
inlawrev-3567	146	45	18,600	18,600	NUM
inlawrev-3567	146	46	,	,	PUNCT
inlawrev-3567	146	47	the	the	DET
inlawrev-3567	146	48	amount	amount	NOUN
inlawrev-3567	146	49	of	of	ADP
inlawrev-3567	146	50	the	the	DET
inlawrev-3567	146	51	credit	credit	NOUN
inlawrev-3567	146	52	is	be	AUX
inlawrev-3567	146	53	the	the	DET
inlawrev-3567	146	54	lesser	less	ADJ
inlawrev-3567	146	55	ofthe	ofthe	NOUN
inlawrev-3567	146	56	amount	amount	NOUN
inlawrev-3567	146	57	ofproperty	ofproperty	NOUN
inlawrev-3567	146	58	taxes	taxis	NOUN
inlawrev-3567	146	59	paid	pay	VERB
inlawrev-3567	146	60	or	or	CCONJ
inlawrev-3567	146	61	an	an	DET
inlawrev-3567	146	62	amount	amount	NOUN
inlawrev-3567	146	63	determined	determine	VERB
inlawrev-3567	146	64	by	by	ADP
inlawrev-3567	146	65	subtracting	subtract	VERB
inlawrev-3567	146	66	the	the	DET
inlawrev-3567	146	67	taxpayer	taxpayer	NOUN
inlawrev-3567	146	68	's	's	PART
inlawrev-3567	146	69	earned	earn	VERB
inlawrev-3567	146	70	income	income	NOUN
inlawrev-3567	146	71	from	from	ADP
inlawrev-3567	146	72	$	$	SYM
inlawrev-3567	146	73	18,600	18,600	NUM
inlawrev-3567	146	74	and	and	CCONJ
inlawrev-3567	146	75	multiplying	multiply	VERB
inlawrev-3567	146	76	the	the	DET
inlawrev-3567	146	77	difference	difference	NOUN
inlawrev-3567	146	78	by	by	ADP
inlawrev-3567	146	79	0.50.^^	0.50.^^	NUM
inlawrev-3567	147	1	the	the	DET
inlawrev-3567	147	2	idr	idr	PROPN
inlawrev-3567	147	3	must	must	AUX
inlawrev-3567	147	4	determine	determine	VERB
inlawrev-3567	147	5	the	the	DET
inlawrev-3567	147	6	amount	amount	NOUN
inlawrev-3567	147	7	ofthe	ofthe	ADJ
inlawrev-3567	147	8	credits	credit	NOUN
inlawrev-3567	147	9	allowed	allow	VERB
inlawrev-3567	147	10	for	for	ADP
inlawrev-3567	147	11	a	a	DET
inlawrev-3567	147	12	year	year	NOUN
inlawrev-3567	147	13	by	by	ADP
inlawrev-3567	147	14	july	july	PROPN
inlawrev-3567	147	15	1	1	NUM
inlawrev-3567	147	16	ofthe	ofthe	NOUN
inlawrev-3567	147	17	next	next	ADJ
inlawrev-3567	147	18	year.^	year.^	PROPN
inlawrev-3567	147	19	°	°	PROPN
inlawrev-3567	147	20	one	one	NUM
inlawrev-3567	147	21	-	-	PUNCT
inlawrev-3567	147	22	half	half	NOUN
inlawrev-3567	147	23	ofthis	ofthis	ADJ
inlawrev-3567	147	24	amount	amount	NOUN
inlawrev-3567	147	25	will	will	AUX
inlawrev-3567	147	26	be	be	AUX
inlawrev-3567	147	27	deducted	deduct	VERB
inlawrev-3567	147	28	46	46	NUM
inlawrev-3567	147	29	.	.	PUNCT
inlawrev-3567	148	1	i	i	PRON
inlawrev-3567	148	2	d.	d.	PROPN
inlawrev-3567	148	3	§	§	PROPN
inlawrev-3567	148	4	6	6	NUM
inlawrev-3567	148	5	-	-	SYM
inlawrev-3567	148	6	3.1	3.1	NUM
inlawrev-3567	148	7	-	-	PUNCT
inlawrev-3567	148	8	2m0	2m0	NUM
inlawrev-3567	148	9	.	.	PUNCT
inlawrev-3567	149	1	47	47	NUM
inlawrev-3567	149	2	.	.	PUNCT
inlawrev-3567	150	1	see	see	VERB
inlawrev-3567	150	2	i	i	PRON
inlawrev-3567	150	3	d.	d.	PROPN
inlawrev-3567	150	4	§	§	PROPN
inlawrev-3567	150	5	§	§	PROPN
inlawrev-3567	150	6	6	6	NUM
inlawrev-3567	150	7	-	-	SYM
inlawrev-3567	150	8	3.1	3.1	NUM
inlawrev-3567	150	9	-	-	SYM
inlawrev-3567	150	10	13.5	13.5	NUM
inlawrev-3567	150	11	-	-	PUNCT
inlawrev-3567	150	12	1	1	NUM
inlawrev-3567	150	13	to	to	ADP
inlawrev-3567	150	14	-13	-13	NUM
inlawrev-3567	150	15	.	.	PUNCT
inlawrev-3567	151	1	48	48	NUM
inlawrev-3567	151	2	.	.	PUNCT
inlawrev-3567	152	1	i	i	PRON
inlawrev-3567	152	2	d	d	PROPN
inlawrev-3567	152	3	§	§	PROPN
inlawrev-3567	152	4	6	6	NUM
inlawrev-3567	152	5	-	-	SYM
inlawrev-3567	152	6	3.1	3.1	NUM
inlawrev-3567	152	7	-	-	SYM
inlawrev-3567	152	8	13.5	13.5	NUM
inlawrev-3567	152	9	-	-	SYM
inlawrev-3567	152	10	3	3	NUM
inlawrev-3567	152	11	.	.	NOUN
inlawrev-3567	152	12	49	49	NUM
inlawrev-3567	152	13	.	.	PUNCT
inlawrev-3567	153	1	i	i	PRON
inlawrev-3567	153	2	d	d	PROPN
inlawrev-3567	153	3	§	§	PROPN
inlawrev-3567	153	4	6	6	NUM
inlawrev-3567	153	5	-	-	SYM
inlawrev-3567	153	6	3.1	3.1	NUM
inlawrev-3567	153	7	-	-	NUM
inlawrev-3567	153	8	13.5	13.5	NUM
inlawrev-3567	153	9	-	-	SYM
inlawrev-3567	153	10	6	6	NUM
inlawrev-3567	153	11	.	.	NOUN
inlawrev-3567	153	12	50	50	NUM
inlawrev-3567	153	13	.	.	PUNCT
inlawrev-3567	154	1	i	i	PRON
inlawrev-3567	154	2	d	d	PROPN
inlawrev-3567	154	3	§	§	PROPN
inlawrev-3567	154	4	6	6	NUM
inlawrev-3567	154	5	-	-	SYM
inlawrev-3567	154	6	3.1	3.1	NUM
inlawrev-3567	154	7	-	-	SYM
inlawrev-3567	154	8	13.5	13.5	NUM
inlawrev-3567	154	9	-	-	SYM
inlawrev-3567	154	10	3	3	NUM
inlawrev-3567	154	11	.	.	NOUN
inlawrev-3567	154	12	51	51	NUM
inlawrev-3567	154	13	.	.	PUNCT
inlawrev-3567	155	1	i	i	PROPN
inlawrev-3567	155	2	d	d	PROPN
inlawrev-3567	155	3	§	§	PROPN
inlawrev-3567	155	4	6	6	NUM
inlawrev-3567	155	5	-	-	SYM
inlawrev-3567	155	6	3.1	3.1	NUM
inlawrev-3567	155	7	-	-	NUM
inlawrev-3567	155	8	13.5	13.5	NUM
inlawrev-3567	155	9	-	-	SYM
inlawrev-3567	155	10	6	6	NUM
inlawrev-3567	155	11	.	.	PUNCT
inlawrev-3567	156	1	this	this	DET
inlawrev-3567	156	2	law	law	NOUN
inlawrev-3567	156	3	is	be	AUX
inlawrev-3567	156	4	retroactive	retroactive	ADJ
inlawrev-3567	156	5	to	to	ADP
inlawrev-3567	156	6	january	january	PROPN
inlawrev-3567	156	7	1	1	NUM
inlawrev-3567	156	8	,	,	PUNCT
inlawrev-3567	156	9	2001	2001	NUM
inlawrev-3567	156	10	.	.	PUNCT
inlawrev-3567	157	1	5^^2001	5^^2001	NUM
inlawrev-3567	157	2	ind	ind	NOUN
inlawrev-3567	157	3	.	.	PUNCT
inlawrev-3567	158	1	acts	act	VERB
inlawrev-3567	158	2	291	291	NUM
inlawrev-3567	158	3	.	.	PUNCT
inlawrev-3567	159	1	52	52	NUM
inlawrev-3567	159	2	.	.	PUNCT
inlawrev-3567	160	1	see	see	VERB
inlawrev-3567	160	2	ind	ind	PROPN
inlawrev-3567	160	3	.	.	PUNCT
inlawrev-3567	161	1	code	code	PROPN
inlawrev-3567	161	2	§	§	PROPN
inlawrev-3567	161	3	§	§	PROPN
inlawrev-3567	161	4	6	6	NUM
inlawrev-3567	161	5	-	-	SYM
inlawrev-3567	161	6	3	3	NUM
inlawrev-3567	161	7	.	.	NOUN
inlawrev-3567	161	8	1	1	NUM
inlawrev-3567	161	9	-	-	SYM
inlawrev-3567	161	10	20	20	NUM
inlawrev-3567	161	11	-	-	SYM
inlawrev-3567	161	12	1	1	NUM
inlawrev-3567	161	13	to	to	PART
inlawrev-3567	161	14	-7	-7	INTJ
inlawrev-3567	161	15	.	.	PROPN
inlawrev-3567	161	16	53	53	NUM
inlawrev-3567	161	17	.	.	PUNCT
inlawrev-3567	162	1	a	a	DET
inlawrev-3567	162	2	homestead	homestead	NOUN
inlawrev-3567	162	3	is	be	AUX
inlawrev-3567	162	4	defined	define	VERB
inlawrev-3567	162	5	as	as	ADP
inlawrev-3567	162	6	a	a	DET
inlawrev-3567	162	7	taxpayer	taxpayer	NOUN
inlawrev-3567	162	8	's	's	PART
inlawrev-3567	162	9	principle	principle	ADJ
inlawrev-3567	162	10	place	place	NOUN
inlawrev-3567	162	11	ofresidence	ofresidence	PROPN
inlawrev-3567	162	12	,	,	PUNCT
inlawrev-3567	162	13	including	include	VERB
inlawrev-3567	162	14	a	a	DET
inlawrev-3567	162	15	dwelling	dwelling	NOUN
inlawrev-3567	162	16	and	and	CCONJ
inlawrev-3567	162	17	surrounding	surround	VERB
inlawrev-3567	162	18	real	real	ADJ
inlawrev-3567	162	19	estate	estate	NOUN
inlawrev-3567	162	20	of	of	ADP
inlawrev-3567	162	21	less	less	ADJ
inlawrev-3567	162	22	than	than	ADP
inlawrev-3567	162	23	one	one	NUM
inlawrev-3567	162	24	acre	acre	NOUN
inlawrev-3567	162	25	.	.	PUNCT
inlawrev-3567	163	1	i	i	PRON
inlawrev-3567	163	2	d.	d.	PROPN
inlawrev-3567	163	3	§	§	PROPN
inlawrev-3567	163	4	6	6	NUM
inlawrev-3567	163	5	-	-	SYM
inlawrev-3567	163	6	1	1	NUM
inlawrev-3567	163	7	.	.	PUNCT
inlawrev-3567	164	1	1	1	NUM
inlawrev-3567	164	2	-	-	SYM
inlawrev-3567	164	3	20.9	20.9	NUM
inlawrev-3567	164	4	-	-	NUM
inlawrev-3567	164	5	1(2	1(2	NUM
inlawrev-3567	164	6	)	)	PUNCT
inlawrev-3567	164	7	.	.	PUNCT
inlawrev-3567	165	1	54	54	NUM
inlawrev-3567	165	2	.	.	PUNCT
inlawrev-3567	166	1	i	i	PRON
inlawrev-3567	166	2	d.	d.	PROPN
inlawrev-3567	166	3	§	§	PROPN
inlawrev-3567	166	4	6	6	NUM
inlawrev-3567	166	5	-	-	SYM
inlawrev-3567	166	6	3.1	3.1	NUM
inlawrev-3567	166	7	-	-	PUNCT
inlawrev-3567	166	8	20	20	NUM
inlawrev-3567	166	9	-	-	PUNCT
inlawrev-3567	166	10	4(a	4(a	NUM
inlawrev-3567	166	11	)	)	PUNCT
inlawrev-3567	166	12	.	.	PUNCT
inlawrev-3567	167	1	earned	earn	VERB
inlawrev-3567	167	2	income	income	NOUN
inlawrev-3567	167	3	is	be	AUX
inlawrev-3567	167	4	defined	define	VERB
inlawrev-3567	167	5	as	as	ADP
inlawrev-3567	167	6	employee	employee	NOUN
inlawrev-3567	167	7	compensation	compensation	NOUN
inlawrev-3567	167	8	and	and	CCONJ
inlawrev-3567	167	9	net	net	ADJ
inlawrev-3567	167	10	earnings	earning	NOUN
inlawrev-3567	167	11	from	from	ADP
inlawrev-3567	167	12	self	self	NOUN
inlawrev-3567	167	13	-	-	PUNCT
inlawrev-3567	167	14	employment	employment	NOUN
inlawrev-3567	167	15	for	for	ADP
inlawrev-3567	167	16	the	the	DET
inlawrev-3567	167	17	taxpayer	taxpayer	NOUN
inlawrev-3567	167	18	and	and	CCONJ
inlawrev-3567	167	19	the	the	DET
inlawrev-3567	167	20	taxpayer	taxpayer	NOUN
inlawrev-3567	167	21	's	's	PART
inlawrev-3567	167	22	spouse	spouse	NOUN
inlawrev-3567	167	23	if	if	SCONJ
inlawrev-3567	167	24	the	the	DET
inlawrev-3567	167	25	taxpayer	taxpayer	NOUN
inlawrev-3567	167	26	files	file	VERB
inlawrev-3567	167	27	a	a	DET
inlawrev-3567	167	28	joint	joint	ADJ
inlawrev-3567	167	29	tax	tax	NOUN
inlawrev-3567	167	30	return	return	NOUN
inlawrev-3567	167	31	.	.	PUNCT
inlawrev-3567	168	1	i	i	PRON
inlawrev-3567	168	2	d.	d.	PROPN
inlawrev-3567	168	3	§	§	PROPN
inlawrev-3567	168	4	6	6	NUM
inlawrev-3567	168	5	-	-	SYM
inlawrev-3567	168	6	3.1	3.1	NUM
inlawrev-3567	168	7	-	-	PUNCT
inlawrev-3567	168	8	20	20	NUM
inlawrev-3567	168	9	-	-	SYM
inlawrev-3567	168	10	1	1	NUM
inlawrev-3567	168	11	.	.	PUNCT
inlawrev-3567	169	1	55	55	NUM
inlawrev-3567	169	2	.	.	PUNCT
inlawrev-3567	170	1	i	i	PRON
inlawrev-3567	170	2	d	d	PROPN
inlawrev-3567	170	3	§	§	PROPN
inlawrev-3567	170	4	6	6	NUM
inlawrev-3567	170	5	-	-	SYM
inlawrev-3567	170	6	3.1	3.1	NUM
inlawrev-3567	170	7	-	-	SYM
inlawrev-3567	170	8	20	20	NUM
inlawrev-3567	170	9	-	-	SYM
inlawrev-3567	170	10	6	6	NUM
inlawrev-3567	170	11	.	.	NOUN
inlawrev-3567	170	12	56	56	NUM
inlawrev-3567	170	13	.	.	PUNCT
inlawrev-3567	171	1	i	i	PROPN
inlawrev-3567	171	2	d	d	PROPN
inlawrev-3567	171	3	§	§	PROPN
inlawrev-3567	171	4	6	6	NUM
inlawrev-3567	171	5	-	-	SYM
inlawrev-3567	171	6	3.1	3.1	NUM
inlawrev-3567	171	7	-	-	PUNCT
inlawrev-3567	171	8	20	20	NUM
inlawrev-3567	171	9	-	-	NUM
inlawrev-3567	171	10	4(a)(2)(b	4(a)(2)(b	NUM
inlawrev-3567	171	11	)	)	PUNCT
inlawrev-3567	171	12	.	.	PUNCT
inlawrev-3567	172	1	57	57	NUM
inlawrev-3567	172	2	.	.	PUNCT
inlawrev-3567	173	1	i	i	PRON
inlawrev-3567	173	2	d.	d.	PROPN
inlawrev-3567	173	3	§	§	PROPN
inlawrev-3567	173	4	6	6	NUM
inlawrev-3567	173	5	-	-	SYM
inlawrev-3567	173	6	3	3	NUM
inlawrev-3567	173	7	.	.	NOUN
inlawrev-3567	173	8	1	1	NUM
inlawrev-3567	173	9	-20	-20	NUM
inlawrev-3567	173	10	-	-	PUNCT
inlawrev-3567	173	11	5(a	5(a	NUM
inlawrev-3567	173	12	)	)	PUNCT
inlawrev-3567	173	13	.	.	PUNCT
inlawrev-3567	174	1	this	this	DET
inlawrev-3567	174	2	section	section	NOUN
inlawrev-3567	174	3	also	also	ADV
inlawrev-3567	174	4	states	state	VERB
inlawrev-3567	174	5	that	that	SCONJ
inlawrev-3567	174	6	"	"	PUNCT
inlawrev-3567	174	7	[	[	PUNCT
inlawrev-3567	174	8	i]fthe	i]fthe	DET
inlawrev-3567	174	9	amount	amount	NOUN
inlawrev-3567	174	10	ofthe	ofthe	ADJ
inlawrev-3567	174	11	credit	credit	NOUN
inlawrev-3567	174	12	.	.	PUNCT
inlawrev-3567	174	13	.	.	PUNCT
inlawrev-3567	174	14	.	.	PUNCT
inlawrev-3567	175	1	exceeds	exceed	VERB
inlawrev-3567	175	2	the	the	DET
inlawrev-3567	175	3	individual	individual	NOUN
inlawrev-3567	175	4	's	's	PART
inlawrev-3567	175	5	state	state	NOUN
inlawrev-3567	175	6	tax	tax	NOUN
inlawrev-3567	175	7	liability	liability	NOUN
inlawrev-3567	175	8	for	for	ADP
inlawrev-3567	175	9	the	the	DET
inlawrev-3567	175	10	taxable	taxable	ADJ
inlawrev-3567	175	11	year	year	NOUN
inlawrev-3567	175	12	,	,	PUNCT
inlawrev-3567	175	13	the	the	DET
inlawrev-3567	175	14	excess	excess	NOUN
inlawrev-3567	175	15	shall	shall	AUX
inlawrev-3567	175	16	be	be	AUX
inlawrev-3567	175	17	refunded	refund	VERB
inlawrev-3567	175	18	[	[	X
inlawrev-3567	175	19	by	by	ADP
inlawrev-3567	175	20	]	]	X
inlawrev-3567	175	21	the	the	DET
inlawrev-3567	175	22	[	[	X
inlawrev-3567	175	23	idr	idr	X
inlawrev-3567	175	24	]	]	X
inlawrev-3567	175	25	.	.	PUNCT
inlawrev-3567	175	26	"	"	PUNCT
inlawrev-3567	176	1	/^.	/^.	PUNCT
inlawrev-3567	176	2	§	§	VERB
inlawrev-3567	176	3	6	6	NUM
inlawrev-3567	176	4	-	-	SYM
inlawrev-3567	176	5	3.1	3.1	NUM
inlawrev-3567	176	6	-	-	PUNCT
inlawrev-3567	176	7	20	20	NUM
inlawrev-3567	176	8	-	-	PUNCT
inlawrev-3567	176	9	5(d	5(d	NUM
inlawrev-3567	176	10	)	)	PUNCT
inlawrev-3567	176	11	.	.	PUNCT
inlawrev-3567	177	1	58	58	NUM
inlawrev-3567	177	2	.	.	PUNCT
inlawrev-3567	178	1	i	i	PRON
inlawrev-3567	178	2	d	d	PROPN
inlawrev-3567	178	3	§	§	PROPN
inlawrev-3567	178	4	6	6	NUM
inlawrev-3567	178	5	-	-	SYM
inlawrev-3567	178	6	3.1	3.1	NUM
inlawrev-3567	178	7	-	-	PUNCT
inlawrev-3567	178	8	20	20	NUM
inlawrev-3567	178	9	-	-	PUNCT
inlawrev-3567	178	10	5(b	5(b	NUM
inlawrev-3567	178	11	)	)	PUNCT
inlawrev-3567	178	12	.	.	PUNCT
inlawrev-3567	179	1	59	59	NUM
inlawrev-3567	179	2	.	.	PUNCT
inlawrev-3567	180	1	i	i	PROPN
inlawrev-3567	180	2	d	d	PROPN
inlawrev-3567	180	3	§	§	PROPN
inlawrev-3567	180	4	6	6	NUM
inlawrev-3567	180	5	-	-	SYM
inlawrev-3567	180	6	3.1	3.1	NUM
inlawrev-3567	180	7	-	-	PUNCT
inlawrev-3567	180	8	20	20	NUM
inlawrev-3567	180	9	-	-	PUNCT
inlawrev-3567	180	10	5(c	5(c	NUM
inlawrev-3567	180	11	)	)	PUNCT
inlawrev-3567	180	12	.	.	PUNCT
inlawrev-3567	181	1	60	60	NUM
inlawrev-3567	181	2	.	.	PUNCT
inlawrev-3567	182	1	i	i	PRON
inlawrev-3567	182	2	d	d	PROPN
inlawrev-3567	182	3	§	§	PROPN
inlawrev-3567	182	4	6	6	NUM
inlawrev-3567	182	5	-	-	SYM
inlawrev-3567	182	6	3.1	3.1	NUM
inlawrev-3567	182	7	-	-	PUNCT
inlawrev-3567	182	8	20	20	NUM
inlawrev-3567	182	9	-	-	PUNCT
inlawrev-3567	182	10	7(a	7(a	NUM
inlawrev-3567	182	11	)	)	PUNCT
inlawrev-3567	182	12	.	.	PUNCT
inlawrev-3567	183	1	2002	2002	NUM
inlawrev-3567	183	2	]	]	PUNCT
inlawrev-3567	183	3	taxation	taxation	NOUN
inlawrev-3567	183	4	1547	1547	NUM
inlawrev-3567	183	5	from	from	ADP
inlawrev-3567	183	6	the	the	DET
inlawrev-3567	183	7	riverboat	riverboat	NOUN
inlawrev-3567	183	8	admissions	admission	NOUN
inlawrev-3567	183	9	tax	tax	NOUN
inlawrev-3567	183	10	revenue	revenue	NOUN
inlawrev-3567	183	11	due	due	ADP
inlawrev-3567	183	12	to	to	ADP
inlawrev-3567	183	13	the	the	DET
inlawrev-3567	183	14	affected	affected	ADJ
inlawrev-3567	183	15	county	county	NOUN
inlawrev-3567	183	16	and	and	CCONJ
inlawrev-3567	183	17	paid	pay	VERB
inlawrev-3567	183	18	into	into	ADP
inlawrev-3567	183	19	the	the	DET
inlawrev-3567	183	20	state	state	NOUN
inlawrev-3567	183	21	general	general	ADJ
inlawrev-3567	183	22	fund.^	fund.^	NOUN
inlawrev-3567	183	23	'	'	PUNCT
inlawrev-3567	183	24	the	the	DET
inlawrev-3567	183	25	general	general	NOUN
inlawrev-3567	183	26	assernbly	assernbly	ADV
inlawrev-3567	183	27	also	also	ADV
inlawrev-3567	183	28	enacted	enact	VERB
inlawrev-3567	183	29	the	the	DET
inlawrev-3567	183	30	residential	residential	ADJ
inlawrev-3567	183	31	historic	historic	ADJ
inlawrev-3567	183	32	rehabilitation	rehabilitation	NOUN
inlawrev-3567	183	33	credit.^^	credit.^^	NOUN
inlawrev-3567	183	34	a	a	DET
inlawrev-3567	183	35	taxpayer	taxpayer	NOUN
inlawrev-3567	183	36	can	can	AUX
inlawrev-3567	183	37	receive	receive	VERB
inlawrev-3567	183	38	a	a	DET
inlawrev-3567	183	39	credit	credit	NOUN
inlawrev-3567	183	40	of	of	ADP
inlawrev-3567	183	41	twenty	twenty	NUM
inlawrev-3567	183	42	percent	percent	NOUN
inlawrev-3567	183	43	of	of	ADP
inlawrev-3567	183	44	qualified	qualified	ADJ
inlawrev-3567	183	45	preservation	preservation	NOUN
inlawrev-3567	183	46	and	and	CCONJ
inlawrev-3567	183	47	rehabilitation	rehabilitation	NOUN
inlawrev-3567	183	48	expenditures^^	expenditures^^	NUM
inlawrev-3567	183	49	on	on	ADP
inlawrev-3567	183	50	historic	historic	ADJ
inlawrev-3567	183	51	property^	property^	PROPN
inlawrev-3567	183	52	at	at	ADV
inlawrev-3567	183	53	least	least	ADV
inlawrev-3567	183	54	fifty	fifty	NUM
inlawrev-3567	183	55	years	year	NOUN
inlawrev-3567	183	56	old^^	old^^	VERB
inlawrev-3567	183	57	that	that	SCONJ
inlawrev-3567	183	58	the	the	DET
inlawrev-3567	183	59	taxpayer	taxpayer	NOUN
inlawrev-3567	183	60	intends	intend	VERB
inlawrev-3567	183	61	to	to	PART
inlawrev-3567	183	62	use	use	VERB
inlawrev-3567	183	63	as	as	ADP
inlawrev-3567	183	64	the	the	DET
inlawrev-3567	183	65	taxpayer	taxpayer	NOUN
inlawrev-3567	183	66	's	's	PART
inlawrev-3567	183	67	residence.^^	residence.^^	NOUN
inlawrev-3567	183	68	to	to	PART
inlawrev-3567	183	69	qualify	qualify	VERB
inlawrev-3567	183	70	for	for	ADP
inlawrev-3567	183	71	the	the	DET
inlawrev-3567	183	72	credit	credit	NOUN
inlawrev-3567	183	73	,	,	PUNCT
inlawrev-3567	183	74	the	the	DET
inlawrev-3567	183	75	expenditures	expenditure	NOUN
inlawrev-3567	183	76	on	on	ADP
inlawrev-3567	183	77	the	the	DET
inlawrev-3567	183	78	property	property	NOUN
inlawrev-3567	183	79	must	must	AUX
inlawrev-3567	183	80	exceed	exceed	VERB
inlawrev-3567	183	81	$	$	SYM
inlawrev-3567	183	82	10,000.^^	10,000.^^	NUM
inlawrev-3567	183	83	the	the	DET
inlawrev-3567	183	84	adjusted	adjusted	ADJ
inlawrev-3567	183	85	basis	basis	NOUN
inlawrev-3567	183	86	for	for	ADP
inlawrev-3567	183	87	the	the	DET
inlawrev-3567	183	88	property	property	NOUN
inlawrev-3567	183	89	affected	affect	VERB
inlawrev-3567	183	90	by	by	ADP
inlawrev-3567	183	91	this	this	DET
inlawrev-3567	183	92	credit	credit	NOUN
inlawrev-3567	183	93	will	will	AUX
inlawrev-3567	183	94	be	be	AUX
inlawrev-3567	183	95	reduced	reduce	VERB
inlawrev-3567	183	96	by	by	ADP
inlawrev-3567	183	97	the	the	DET
inlawrev-3567	183	98	amount	amount	NOUN
inlawrev-3567	183	99	of	of	ADP
inlawrev-3567	183	100	credit	credit	NOUN
inlawrev-3567	183	101	claimed	claim	VERB
inlawrev-3567	183	102	by	by	ADP
inlawrev-3567	183	103	the	the	DET
inlawrev-3567	183	104	taxpayer.^	taxpayer.^	PROPN
inlawrev-3567	183	105	*	*	PROPN
inlawrev-3567	183	106	the	the	DET
inlawrev-3567	183	107	amount	amount	NOUN
inlawrev-3567	183	108	of	of	ADP
inlawrev-3567	183	109	credit	credit	NOUN
inlawrev-3567	183	110	can	can	AUX
inlawrev-3567	183	111	be	be	AUX
inlawrev-3567	183	112	carried	carry	VERB
inlawrev-3567	183	113	forward	forward	ADV
inlawrev-3567	183	114	by	by	ADP
inlawrev-3567	183	115	the	the	DET
inlawrev-3567	183	116	taxpayer	taxpayer	NOUN
inlawrev-3567	183	117	for	for	ADP
inlawrev-3567	183	118	fifteen	fifteen	NUM
inlawrev-3567	183	119	years;^^	years;^^	NOUN
inlawrev-3567	183	120	however	however	ADV
inlawrev-3567	183	121	,	,	PUNCT
inlawrev-3567	183	122	the	the	DET
inlawrev-3567	183	123	credit	credit	NOUN
inlawrev-3567	183	124	can	can	AUX
inlawrev-3567	183	125	not	not	PART
inlawrev-3567	183	126	be	be	AUX
inlawrev-3567	183	127	carried	carry	VERB
inlawrev-3567	183	128	back	back	ADV
inlawrev-3567	183	129	or	or	CCONJ
inlawrev-3567	183	130	refunded	refund	VERB
inlawrev-3567	183	131	to	to	ADP
inlawrev-3567	183	132	the	the	DET
inlawrev-3567	183	133	taxpayer.^	taxpayer.^	PROPN
inlawrev-3567	183	134	°	°	PROPN
inlawrev-3567	183	135	the	the	DET
inlawrev-3567	183	136	general	general	ADJ
inlawrev-3567	183	137	assembly	assembly	NOUN
inlawrev-3567	183	138	has	have	AUX
inlawrev-3567	183	139	also	also	ADV
inlawrev-3567	183	140	enacted	enact	VERB
inlawrev-3567	183	141	the	the	DET
inlawrev-3567	183	142	rerefmed	rerefmed	ADJ
inlawrev-3567	183	143	lubrication	lubrication	NOUN
inlawrev-3567	183	144	oil	oil	NOUN
inlawrev-3567	183	145	facility	facility	NOUN
inlawrev-3567	183	146	credit.^	credit.^	NOUN
inlawrev-3567	183	147	'	'	PUNCT
inlawrev-3567	183	148	a	a	DET
inlawrev-3567	183	149	taxpayer	taxpayer	NOUN
inlawrev-3567	183	150	is	be	AUX
inlawrev-3567	183	151	entitled	entitle	VERB
inlawrev-3567	183	152	to	to	ADP
inlawrev-3567	183	153	a	a	DET
inlawrev-3567	183	154	credit	credit	NOUN
inlawrev-3567	183	155	that	that	PRON
inlawrev-3567	183	156	is	be	AUX
inlawrev-3567	183	157	equal	equal	ADJ
inlawrev-3567	183	158	to	to	ADP
inlawrev-3567	183	159	the	the	DET
inlawrev-3567	183	160	percentage	percentage	NOUN
inlawrev-3567	183	161	of	of	ADP
inlawrev-3567	183	162	property	property	NOUN
inlawrev-3567	183	163	taxes	taxis	NOUN
inlawrev-3567	183	164	paid	pay	VERB
inlawrev-3567	183	165	by	by	ADP
inlawrev-3567	183	166	the	the	DET
inlawrev-3567	183	167	taxpayer	taxpayer	NOUN
inlawrev-3567	183	168	for	for	ADP
inlawrev-3567	183	169	real	real	ADJ
inlawrev-3567	183	170	property	property	NOUN
inlawrev-3567	183	171	containing	contain	VERB
inlawrev-3567	183	172	a	a	DET
inlawrev-3567	183	173	facility	facility	NOUN
inlawrev-3567	183	174	that	that	PRON
inlawrev-3567	183	175	processes	process	VERB
inlawrev-3567	183	176	rerefined	rerefine	VERB
inlawrev-3567	183	177	lubrication	lubrication	NOUN
inlawrev-3567	183	178	oil	oil	NOUN
inlawrev-3567	183	179	and	and	CCONJ
inlawrev-3567	183	180	for	for	ADP
inlawrev-3567	183	181	personal	personal	ADJ
inlawrev-3567	183	182	property	property	NOUN
inlawrev-3567	183	183	used	use	VERB
inlawrev-3567	183	184	in	in	ADP
inlawrev-3567	183	185	the	the	DET
inlawrev-3567	183	186	processing	processing	NOUN
inlawrev-3567	183	187	of	of	ADP
inlawrev-3567	183	188	rerefined	rerefine	VERB
inlawrev-3567	183	189	lubrication	lubrication	NOUN
inlawrev-3567	183	190	oil.^^	oil.^^	NUM
inlawrev-3567	183	191	the	the	DET
inlawrev-3567	183	192	percentage	percentage	NOUN
inlawrev-3567	183	193	of	of	ADP
inlawrev-3567	183	194	property	property	NOUN
inlawrev-3567	183	195	taxes	taxis	NOUN
inlawrev-3567	183	196	on	on	ADP
inlawrev-3567	183	197	which	which	PRON
inlawrev-3567	183	198	the	the	DET
inlawrev-3567	183	199	credit	credit	NOUN
inlawrev-3567	183	200	is	be	AUX
inlawrev-3567	183	201	determined	determine	VERB
inlawrev-3567	183	202	decreases	decrease	NOUN
inlawrev-3567	183	203	over	over	ADP
inlawrev-3567	183	204	five	five	NUM
inlawrev-3567	183	205	years	year	NOUN
inlawrev-3567	183	206	from	from	ADP
inlawrev-3567	183	207	100	100	NUM
inlawrev-3567	183	208	%	%	NOUN
inlawrev-3567	183	209	in	in	ADP
inlawrev-3567	183	210	2001	2001	NUM
inlawrev-3567	183	211	to	to	ADP
inlawrev-3567	183	212	twenty	twenty	NUM
inlawrev-3567	183	213	percent	percent	NOUN
inlawrev-3567	183	214	in	in	ADP
inlawrev-3567	183	215	2005.^^	2005.^^	NUM
inlawrev-3567	183	216	rerefined	rerefine	VERB
inlawrev-3567	183	217	lubrication	lubrication	NOUN
inlawrev-3567	183	218	oil	oil	NOUN
inlawrev-3567	183	219	is	be	AUX
inlawrev-3567	183	220	defined	define	VERB
inlawrev-3567	183	221	as	as	ADP
inlawrev-3567	183	222	used	use	VERB
inlawrev-3567	183	223	oil	oil	NOUN
inlawrev-3567	183	224	that	that	PRON
inlawrev-3567	183	225	is	be	AUX
inlawrev-3567	183	226	recycled	recycle	VERB
inlawrev-3567	183	227	in	in	ADP
inlawrev-3567	183	228	a	a	DET
inlawrev-3567	183	229	manner	manner	NOUN
inlawrev-3567	183	230	that	that	PRON
inlawrev-3567	183	231	removes	remove	VERB
inlawrev-3567	183	232	physical	physical	ADJ
inlawrev-3567	183	233	and	and	CCONJ
inlawrev-3567	183	234	chemical	chemical	ADJ
inlawrev-3567	183	235	impurities	impurity	NOUN
inlawrev-3567	183	236	so	so	SCONJ
inlawrev-3567	183	237	that	that	SCONJ
inlawrev-3567	183	238	it	it	PRON
inlawrev-3567	183	239	can	can	AUX
inlawrev-3567	183	240	be	be	AUX
inlawrev-3567	183	241	reused/	reused/	NUM
inlawrev-3567	183	242	"	"	NOUN
inlawrev-3567	183	243	*	*	NOUN
inlawrev-3567	183	244	the	the	DET
inlawrev-3567	183	245	taxpayer	taxpayer	NOUN
inlawrev-3567	183	246	can	can	AUX
inlawrev-3567	183	247	carry	carry	VERB
inlawrev-3567	183	248	forward	forward	ADV
inlawrev-3567	183	249	any	any	DET
inlawrev-3567	183	250	unused	unused	ADJ
inlawrev-3567	183	251	credit	credit	NOUN
inlawrev-3567	183	252	for	for	ADP
inlawrev-3567	183	253	two	two	NUM
inlawrev-3567	183	254	years.^^	years.^^	NOUN
inlawrev-3567	183	255	to	to	PART
inlawrev-3567	183	256	be	be	AUX
inlawrev-3567	183	257	eligible	eligible	ADJ
inlawrev-3567	183	258	for	for	ADP
inlawrev-3567	183	259	the	the	DET
inlawrev-3567	183	260	credit	credit	NOUN
inlawrev-3567	183	261	,	,	PUNCT
inlawrev-3567	183	262	the	the	DET
inlawrev-3567	183	263	department	department	PROPN
inlawrev-3567	183	264	of	of	ADP
inlawrev-3567	183	265	commerce	commerce	PROPN
inlawrev-3567	183	266	must	must	AUX
inlawrev-3567	183	267	approve	approve	VERB
inlawrev-3567	183	268	the	the	DET
inlawrev-3567	183	269	taxpayer	taxpayer	NOUN
inlawrev-3567	183	270	for	for	ADP
inlawrev-3567	183	271	the	the	DET
inlawrev-3567	183	272	credit/^	credit/^	PROPN
inlawrev-3567	183	273	the	the	DET
inlawrev-3567	183	274	general	general	ADJ
inlawrev-3567	183	275	assembly	assembly	NOUN
inlawrev-3567	183	276	enacted	enact	VERB
inlawrev-3567	183	277	a	a	DET
inlawrev-3567	183	278	tax	tax	NOUN
inlawrev-3567	183	279	credit	credit	NOUN
inlawrev-3567	183	280	entitled	entitle	VERB
inlawrev-3567	183	281	"	"	PUNCT
inlawrev-3567	183	282	the	the	DET
inlawrev-3567	183	283	voluntary	voluntary	ADJ
inlawrev-3567	183	284	remediation	remediation	NOUN
inlawrev-3567	183	285	tax	tax	NOUN
inlawrev-3567	183	286	credit	credit	NOUN
inlawrev-3567	183	287	.	.	PUNCT
inlawrev-3567	184	1	"^^	"^^	ADJ
inlawrev-3567	184	2	this	this	DET
inlawrev-3567	184	3	credit	credit	NOUN
inlawrev-3567	184	4	provides	provide	VERB
inlawrev-3567	184	5	that	that	SCONJ
inlawrev-3567	184	6	a	a	DET
inlawrev-3567	184	7	taxpayer	taxpayer	NOUN
inlawrev-3567	184	8	is	be	AUX
inlawrev-3567	184	9	entitled	entitle	VERB
inlawrev-3567	184	10	to	to	ADP
inlawrev-3567	184	11	the	the	DET
inlawrev-3567	184	12	61	61	NUM
inlawrev-3567	184	13	.	.	PUNCT
inlawrev-3567	185	1	id§	id§	PROPN
inlawrev-3567	185	2	6	6	NUM
inlawrev-3567	185	3	-	-	SYM
inlawrev-3567	185	4	3	3	NUM
inlawrev-3567	185	5	.	.	PUNCT
inlawrev-3567	185	6	l-20	l-20	NOUN
inlawrev-3567	185	7	-	-	PUNCT
inlawrev-3567	185	8	7(b)-(c	7(b)-(c	NUM
inlawrev-3567	185	9	)	)	PUNCT
inlawrev-3567	185	10	.	.	PUNCT
inlawrev-3567	186	1	this	this	DET
inlawrev-3567	186	2	credit	credit	NOUN
inlawrev-3567	186	3	will	will	AUX
inlawrev-3567	186	4	be	be	AUX
inlawrev-3567	186	5	applied	apply	VERB
inlawrev-3567	186	6	retroactively	retroactively	ADV
inlawrev-3567	186	7	to	to	ADP
inlawrev-3567	186	8	january	january	PROPN
inlawrev-3567	186	9	1	1	NUM
inlawrev-3567	186	10	,	,	PUNCT
inlawrev-3567	186	11	2001	2001	NUM
inlawrev-3567	186	12	.	.	PUNCT
inlawrev-3567	187	1	see	see	VERB
inlawrev-3567	187	2	2001	2001	NUM
inlawrev-3567	187	3	ind	ind	NOUN
inlawrev-3567	187	4	.	.	PUNCT
inlawrev-3567	188	1	acts	act	VERB
inlawrev-3567	188	2	151	151	NUM
inlawrev-3567	188	3	.	.	PUNCT
inlawrev-3567	189	1	62	62	NUM
inlawrev-3567	189	2	.	.	PUNCT
inlawrev-3567	190	1	see	see	VERB
inlawrev-3567	190	2	ind	ind	PROPN
inlawrev-3567	190	3	.	.	PUNCT
inlawrev-3567	191	1	code	code	PROPN
inlawrev-3567	191	2	§	§	PROPN
inlawrev-3567	191	3	§	§	PROPN
inlawrev-3567	191	4	6	6	NUM
inlawrev-3567	191	5	-	-	SYM
inlawrev-3567	191	6	3.1	3.1	NUM
inlawrev-3567	191	7	-	-	PUNCT
inlawrev-3567	191	8	22	22	NUM
inlawrev-3567	191	9	-	-	SYM
inlawrev-3567	191	10	1	1	NUM
inlawrev-3567	191	11	to	to	ADP
inlawrev-3567	191	12	-16	-16	PROPN
inlawrev-3567	191	13	.	.	PUNCT
inlawrev-3567	192	1	63	63	NUM
inlawrev-3567	192	2	.	.	PUNCT
inlawrev-3567	193	1	i	i	PRON
inlawrev-3567	193	2	d.	d.	PROPN
inlawrev-3567	193	3	§	§	PROPN
inlawrev-3567	193	4	6	6	NUM
inlawrev-3567	193	5	-	-	SYM
inlawrev-3567	193	6	3.1	3.1	NUM
inlawrev-3567	193	7	-	-	PUNCT
inlawrev-3567	193	8	22	22	NUM
inlawrev-3567	193	9	-	-	PUNCT
inlawrev-3567	193	10	8(b	8(b	NUM
inlawrev-3567	193	11	)	)	PUNCT
inlawrev-3567	193	12	.	.	PUNCT
inlawrev-3567	194	1	64	64	NUM
inlawrev-3567	194	2	.	.	PUNCT
inlawrev-3567	195	1	the	the	DET
inlawrev-3567	195	2	property	property	NOUN
inlawrev-3567	195	3	must	must	AUX
inlawrev-3567	195	4	be	be	AUX
inlawrev-3567	195	5	listed	list	VERB
inlawrev-3567	195	6	in	in	ADP
inlawrev-3567	195	7	the	the	DET
inlawrev-3567	195	8	register	register	NOUN
inlawrev-3567	195	9	of	of	ADP
inlawrev-3567	195	10	indiana	indiana	PROPN
inlawrev-3567	195	11	historic	historic	ADJ
inlawrev-3567	195	12	sites	site	NOUN
inlawrev-3567	195	13	and	and	CCONJ
inlawrev-3567	195	14	structures	structure	NOUN
inlawrev-3567	195	15	.	.	PUNCT
inlawrev-3567	196	1	i	i	PRON
inlawrev-3567	196	2	d	d	PROPN
inlawrev-3567	196	3	§	§	PROPN
inlawrev-3567	196	4	6	6	NUM
inlawrev-3567	196	5	-	-	SYM
inlawrev-3567	196	6	3.1	3.1	NUM
inlawrev-3567	196	7	-	-	PUNCT
inlawrev-3567	196	8	22	22	NUM
inlawrev-3567	196	9	-	-	PUNCT
inlawrev-3567	196	10	9(2	9(2	NUM
inlawrev-3567	196	11	)	)	PUNCT
inlawrev-3567	196	12	.	.	PUNCT
inlawrev-3567	197	1	65	65	NUM
inlawrev-3567	197	2	.	.	PUNCT
inlawrev-3567	198	1	m§6	m§6	NOUN
inlawrev-3567	198	2	-	-	NUM
inlawrev-3567	198	3	3.1	3.1	NUM
inlawrev-3567	198	4	-	-	PUNCT
inlawrev-3567	198	5	22	22	NUM
inlawrev-3567	198	6	-	-	PUNCT
inlawrev-3567	198	7	9(l)(a	9(l)(a	NUM
inlawrev-3567	198	8	)	)	PUNCT
inlawrev-3567	198	9	.	.	PUNCT
inlawrev-3567	199	1	66	66	NUM
inlawrev-3567	199	2	.	.	PUNCT
inlawrev-3567	200	1	i	i	PRON
inlawrev-3567	200	2	d	d	PROPN
inlawrev-3567	200	3	§	§	PROPN
inlawrev-3567	200	4	6	6	NUM
inlawrev-3567	200	5	-	-	SYM
inlawrev-3567	200	6	3.1	3.1	NUM
inlawrev-3567	200	7	-	-	PUNCT
inlawrev-3567	200	8	22	22	NUM
inlawrev-3567	200	9	-	-	PUNCT
inlawrev-3567	200	10	9(6	9(6	NUM
inlawrev-3567	200	11	)	)	PUNCT
inlawrev-3567	200	12	.	.	PUNCT
inlawrev-3567	201	1	67	67	NUM
inlawrev-3567	201	2	.	.	PUNCT
inlawrev-3567	202	1	i	i	PRON
inlawrev-3567	202	2	d	d	PROPN
inlawrev-3567	202	3	§	§	PROPN
inlawrev-3567	202	4	6	6	NUM
inlawrev-3567	202	5	-	-	SYM
inlawrev-3567	202	6	3.1	3.1	NUM
inlawrev-3567	202	7	-	-	PUNCT
inlawrev-3567	202	8	22	22	NUM
inlawrev-3567	202	9	-	-	PUNCT
inlawrev-3567	202	10	9(7	9(7	NUM
inlawrev-3567	202	11	)	)	PUNCT
inlawrev-3567	202	12	.	.	PUNCT
inlawrev-3567	203	1	68	68	NUM
inlawrev-3567	203	2	.	.	PUNCT
inlawrev-3567	204	1	i	i	PRON
inlawrev-3567	204	2	d	d	PROPN
inlawrev-3567	204	3	§	§	PROPN
inlawrev-3567	204	4	6	6	NUM
inlawrev-3567	204	5	-	-	SYM
inlawrev-3567	204	6	3.1	3.1	NUM
inlawrev-3567	204	7	-	-	PUNCT
inlawrev-3567	204	8	22	22	NUM
inlawrev-3567	204	9	-	-	SYM
inlawrev-3567	204	10	12	12	NUM
inlawrev-3567	204	11	.	.	PUNCT
inlawrev-3567	205	1	69	69	NUM
inlawrev-3567	205	2	.	.	PUNCT
inlawrev-3567	206	1	i	i	PRON
inlawrev-3567	206	2	d	d	PROPN
inlawrev-3567	206	3	§	§	PROPN
inlawrev-3567	206	4	6	6	NUM
inlawrev-3567	206	5	-	-	SYM
inlawrev-3567	206	6	3.1	3.1	NUM
inlawrev-3567	206	7	-	-	PUNCT
inlawrev-3567	206	8	22	22	NUM
inlawrev-3567	206	9	-	-	PUNCT
inlawrev-3567	206	10	14(a	14(a	NUM
inlawrev-3567	206	11	)	)	PUNCT
inlawrev-3567	206	12	.	.	PUNCT
inlawrev-3567	207	1	70	70	NUM
inlawrev-3567	207	2	.	.	PUNCT
inlawrev-3567	208	1	i	i	PRON
inlawrev-3567	208	2	d	d	PROPN
inlawrev-3567	208	3	§	§	PROPN
inlawrev-3567	208	4	6	6	NUM
inlawrev-3567	208	5	-	-	SYM
inlawrev-3567	208	6	3.1	3.1	NUM
inlawrev-3567	208	7	-	-	PUNCT
inlawrev-3567	208	8	22	22	NUM
inlawrev-3567	208	9	-	-	PUNCT
inlawrev-3567	208	10	14(c	14(c	NUM
inlawrev-3567	208	11	)	)	PUNCT
inlawrev-3567	208	12	.	.	PUNCT
inlawrev-3567	209	1	71	71	NUM
inlawrev-3567	209	2	.	.	X
inlawrev-3567	210	1	5'ee/^.	5'ee/^.	NUM
inlawrev-3567	210	2	§	§	PROPN
inlawrev-3567	210	3	§	§	PROPN
inlawrev-3567	210	4	6	6	NUM
inlawrev-3567	210	5	-	-	SYM
inlawrev-3567	210	6	3.1	3.1	NUM
inlawrev-3567	210	7	-	-	PUNCT
inlawrev-3567	210	8	22.2	22.2	NUM
inlawrev-3567	210	9	-	-	PUNCT
inlawrev-3567	210	10	1	1	NUM
inlawrev-3567	210	11	to	to	ADP
inlawrev-3567	210	12	-10	-10	NUM
inlawrev-3567	210	13	.	.	PUNCT
inlawrev-3567	211	1	72	72	NUM
inlawrev-3567	211	2	.	.	PUNCT
inlawrev-3567	212	1	i	i	PRON
inlawrev-3567	212	2	d.	d.	PROPN
inlawrev-3567	212	3	§	§	PROPN
inlawrev-3567	212	4	6	6	NUM
inlawrev-3567	212	5	-	-	SYM
inlawrev-3567	212	6	3.1	3.1	NUM
inlawrev-3567	212	7	-	-	PUNCT
inlawrev-3567	212	8	22.2	22.2	NUM
inlawrev-3567	212	9	-	-	SYM
inlawrev-3567	212	10	5	5	NUM
inlawrev-3567	212	11	.	.	PUNCT
inlawrev-3567	213	1	personal	personal	ADJ
inlawrev-3567	213	2	property	property	NOUN
inlawrev-3567	213	3	includes	include	VERB
inlawrev-3567	213	4	property	property	NOUN
inlawrev-3567	213	5	used	use	VERB
inlawrev-3567	213	6	for	for	ADP
inlawrev-3567	213	7	transportation	transportation	NOUN
inlawrev-3567	213	8	of	of	ADP
inlawrev-3567	213	9	rerefined	rerefine	VERB
inlawrev-3567	213	10	lubrication	lubrication	NOUN
inlawrev-3567	213	11	oil	oil	NOUN
inlawrev-3567	213	12	.	.	PUNCT
inlawrev-3567	214	1	i	i	PRON
inlawrev-3567	214	2	d	d	PROPN
inlawrev-3567	214	3	73	73	NUM
inlawrev-3567	214	4	.	.	PUNCT
inlawrev-3567	214	5	/c/.	/c/.	PROPN
inlawrev-3567	215	1	§	§	VERB
inlawrev-3567	215	2	6	6	NUM
inlawrev-3567	215	3	-	-	SYM
inlawrev-3567	215	4	3.1	3.1	NUM
inlawrev-3567	215	5	-	-	PUNCT
inlawrev-3567	215	6	22.2	22.2	NUM
inlawrev-3567	215	7	-	-	PUNCT
inlawrev-3567	215	8	6(b	6(b	NUM
inlawrev-3567	215	9	)	)	PUNCT
inlawrev-3567	215	10	.	.	PUNCT
inlawrev-3567	216	1	this	this	DET
inlawrev-3567	216	2	credit	credit	NOUN
inlawrev-3567	216	3	expires	expire	VERB
inlawrev-3567	216	4	on	on	ADP
inlawrev-3567	216	5	january	january	PROPN
inlawrev-3567	216	6	1	1	NUM
inlawrev-3567	216	7	,	,	PUNCT
inlawrev-3567	216	8	2006	2006	NUM
inlawrev-3567	216	9	.	.	PUNCT
inlawrev-3567	217	1	m	m	AUX
inlawrev-3567	217	2	§	§	PROPN
inlawrev-3567	217	3	6	6	NUM
inlawrev-3567	217	4	-	-	SYM
inlawrev-3567	217	5	3.1	3.1	NUM
inlawrev-3567	217	6	-	-	PUNCT
inlawrev-3567	217	7	22.2	22.2	NUM
inlawrev-3567	217	8	-	-	SYM
inlawrev-3567	217	9	10	10	NUM
inlawrev-3567	217	10	.	.	PUNCT
inlawrev-3567	218	1	74	74	NUM
inlawrev-3567	218	2	.	.	PUNCT
inlawrev-3567	219	1	i	i	PRON
inlawrev-3567	219	2	d	d	PROPN
inlawrev-3567	219	3	§	§	PROPN
inlawrev-3567	219	4	6	6	NUM
inlawrev-3567	219	5	-	-	SYM
inlawrev-3567	219	6	3.1	3.1	NUM
inlawrev-3567	219	7	-	-	PUNCT
inlawrev-3567	219	8	22.2	22.2	NUM
inlawrev-3567	219	9	-	-	SYM
inlawrev-3567	219	10	2	2	NUM
inlawrev-3567	219	11	.	.	NUM
inlawrev-3567	219	12	75	75	NUM
inlawrev-3567	219	13	.	.	PUNCT
inlawrev-3567	220	1	i	i	PRON
inlawrev-3567	220	2	d	d	PROPN
inlawrev-3567	220	3	§	§	PROPN
inlawrev-3567	220	4	6	6	NUM
inlawrev-3567	220	5	-	-	SYM
inlawrev-3567	220	6	3.1	3.1	NUM
inlawrev-3567	220	7	-	-	PUNCT
inlawrev-3567	220	8	22.2	22.2	NUM
inlawrev-3567	220	9	-	-	SYM
inlawrev-3567	220	10	8	8	NUM
inlawrev-3567	220	11	.	.	PUNCT
inlawrev-3567	220	12	76	76	NUM
inlawrev-3567	220	13	.	.	PUNCT
inlawrev-3567	221	1	i	i	PRON
inlawrev-3567	221	2	d	d	PROPN
inlawrev-3567	221	3	§	§	PROPN
inlawrev-3567	221	4	6	6	NUM
inlawrev-3567	221	5	-	-	SYM
inlawrev-3567	221	6	3.1	3.1	NUM
inlawrev-3567	221	7	-	-	PUNCT
inlawrev-3567	221	8	22.2	22.2	NUM
inlawrev-3567	221	9	-	-	SYM
inlawrev-3567	221	10	9	9	NUM
inlawrev-3567	221	11	.	.	NOUN
inlawrev-3567	221	12	77	77	NUM
inlawrev-3567	221	13	.	.	PUNCT
inlawrev-3567	222	1	i	i	PRON
inlawrev-3567	222	2	d	d	PROPN
inlawrev-3567	222	3	§	§	PROPN
inlawrev-3567	222	4	§	§	PROPN
inlawrev-3567	222	5	6	6	NUM
inlawrev-3567	222	6	-	-	SYM
inlawrev-3567	222	7	3.1	3.1	NUM
inlawrev-3567	222	8	-	-	PUNCT
inlawrev-3567	222	9	23	23	NUM
inlawrev-3567	222	10	-	-	SYM
inlawrev-3567	222	11	1	1	NUM
inlawrev-3567	222	12	to	to	ADP
inlawrev-3567	222	13	-17	-17	PROPN
inlawrev-3567	222	14	.	.	PROPN
inlawrev-3567	222	15	1548	1548	NUM
inlawrev-3567	222	16	indiana	indiana	PROPN
inlawrev-3567	222	17	law	law	PROPN
inlawrev-3567	222	18	review	review	NOUN
inlawrev-3567	223	1	[	[	X
inlawrev-3567	223	2	vol	vol	NOUN
inlawrev-3567	223	3	.	.	PUNCT
inlawrev-3567	224	1	35:1541	35:1541	NUM
inlawrev-3567	224	2	lesser	less	ADJ
inlawrev-3567	224	3	of$100,000	of$100,000	NUM
inlawrev-3567	224	4	or	or	CCONJ
inlawrev-3567	224	5	ten	ten	NUM
inlawrev-3567	224	6	percent	percent	NOUN
inlawrev-3567	224	7	ofa	ofa	PROPN
inlawrev-3567	224	8	qualified	qualified	ADJ
inlawrev-3567	224	9	investment^	investment^	PROPN
inlawrev-3567	224	10	*	*	PUNCT
inlawrev-3567	224	11	incurred	incur	VERB
inlawrev-3567	224	12	to	to	PART
inlawrev-3567	224	13	conduct	conduct	VERB
inlawrev-3567	224	14	a	a	DET
inlawrev-3567	224	15	voluntary	voluntary	ADJ
inlawrev-3567	224	16	remediation	remediation	NOUN
inlawrev-3567	224	17	of	of	ADP
inlawrev-3567	224	18	a	a	DET
inlawrev-3567	224	19	brownfield.^^	brownfield.^^	NOUN
inlawrev-3567	224	20	the	the	DET
inlawrev-3567	224	21	taxpayer	taxpayer	NOUN
inlawrev-3567	224	22	can	can	AUX
inlawrev-3567	224	23	carry	carry	VERB
inlawrev-3567	224	24	any	any	DET
inlawrev-3567	224	25	unused	unused	ADJ
inlawrev-3567	224	26	credit	credit	NOUN
inlawrev-3567	224	27	over	over	ADP
inlawrev-3567	224	28	for	for	ADP
inlawrev-3567	224	29	five	five	NUM
inlawrev-3567	224	30	years	year	NOUN
inlawrev-3567	224	31	.	.	PUNCT
inlawrev-3567	225	1	*	*	NOUN
inlawrev-3567	225	2	°	°	SCONJ
inlawrev-3567	225	3	the	the	DET
inlawrev-3567	225	4	credit	credit	NOUN
inlawrev-3567	225	5	expires	expire	VERB
inlawrev-3567	225	6	on	on	ADP
inlawrev-3567	225	7	december	december	PROPN
inlawrev-3567	225	8	31	31	NUM
inlawrev-3567	225	9	,	,	PUNCT
inlawrev-3567	225	10	2003	2003	NUM
inlawrev-3567	225	11	.	.	PUNCT
inlawrev-3567	226	1	*	*	PUNCT
inlawrev-3567	226	2	'	'	PUNCT
inlawrev-3567	226	3	a	a	DET
inlawrev-3567	226	4	brownfield	brownfield	NOUN
inlawrev-3567	226	5	is	be	AUX
inlawrev-3567	226	6	defined	define	VERB
inlawrev-3567	226	7	as	as	ADP
inlawrev-3567	226	8	an	an	DET
inlawrev-3567	226	9	industrial	industrial	ADJ
inlawrev-3567	226	10	or	or	CCONJ
inlawrev-3567	226	11	commercial	commercial	ADJ
inlawrev-3567	226	12	parcel	parcel	NOUN
inlawrev-3567	226	13	of	of	ADP
inlawrev-3567	226	14	real	real	ADJ
inlawrev-3567	226	15	estate	estate	NOUN
inlawrev-3567	226	16	that	that	PRON
inlawrev-3567	226	17	can	can	AUX
inlawrev-3567	226	18	not	not	PART
inlawrev-3567	226	19	be	be	AUX
inlawrev-3567	226	20	utilized	utilize	VERB
inlawrev-3567	226	21	because	because	SCONJ
inlawrev-3567	226	22	ofthe	ofthe	ADJ
inlawrev-3567	226	23	presence	presence	NOUN
inlawrev-3567	226	24	of	of	ADP
inlawrev-3567	226	25	a	a	DET
inlawrev-3567	226	26	hazardous	hazardous	ADJ
inlawrev-3567	226	27	substance	substance	NOUN
inlawrev-3567	226	28	on	on	ADP
inlawrev-3567	226	29	or	or	CCONJ
inlawrev-3567	226	30	under	under	ADP
inlawrev-3567	226	31	the	the	DET
inlawrev-3567	226	32	surface	surface	NOUN
inlawrev-3567	226	33	soil	soil	NOUN
inlawrev-3567	226	34	or	or	CCONJ
inlawrev-3567	226	35	in	in	ADP
inlawrev-3567	226	36	the	the	DET
inlawrev-3567	226	37	groundw^ater	groundw^ater	NOUN
inlawrev-3567	226	38	that	that	PRON
inlawrev-3567	226	39	poses	pose	VERB
inlawrev-3567	226	40	a	a	DET
inlawrev-3567	226	41	risk	risk	NOUN
inlawrev-3567	226	42	to	to	ADP
inlawrev-3567	226	43	human	human	ADJ
inlawrev-3567	226	44	health	health	NOUN
inlawrev-3567	226	45	and	and	CCONJ
inlawrev-3567	226	46	the	the	DET
inlawrev-3567	226	47	environment	environment	NOUN
inlawrev-3567	226	48	.	.	PUNCT
inlawrev-3567	227	1	a	a	DET
inlawrev-3567	227	2	final	final	ADJ
inlawrev-3567	227	3	credit	credit	NOUN
inlawrev-3567	227	4	enacted	enact	VERB
inlawrev-3567	227	5	by	by	ADP
inlawrev-3567	227	6	the	the	DET
inlawrev-3567	227	7	general	general	ADJ
inlawrev-3567	227	8	assembly	assembly	NOUN
inlawrev-3567	227	9	in	in	ADP
inlawrev-3567	227	10	2001	2001	NUM
inlawrev-3567	227	11	is	be	AUX
inlawrev-3567	227	12	the	the	DET
inlawrev-3567	227	13	credit	credit	NOUN
inlawrev-3567	227	14	for	for	ADP
inlawrev-3567	227	15	property	property	NOUN
inlawrev-3567	227	16	taxes	taxis	NOUN
inlawrev-3567	227	17	paid	pay	VERB
inlawrev-3567	227	18	on	on	ADP
inlawrev-3567	227	19	business	business	NOUN
inlawrev-3567	227	20	personal	personal	ADJ
inlawrev-3567	227	21	property	property	NOUN
inlawrev-3567	227	22	.	.	PUNCT
inlawrev-3567	227	23	"	"	PUNCT
inlawrev-3567	228	1	a	a	DET
inlawrev-3567	228	2	taxpayer	taxpayer	NOUN
inlawrev-3567	228	3	is	be	AUX
inlawrev-3567	228	4	entitled	entitle	VERB
inlawrev-3567	228	5	to	to	ADP
inlawrev-3567	228	6	a	a	DET
inlawrev-3567	228	7	credit	credit	NOUN
inlawrev-3567	228	8	for	for	ADP
inlawrev-3567	228	9	the	the	DET
inlawrev-3567	228	10	net	net	ADJ
inlawrev-3567	228	11	property	property	NOUN
inlawrev-3567	228	12	taxes	taxis	NOUN
inlawrev-3567	228	13	paid	pay	VERB
inlawrev-3567	228	14	on	on	ADP
inlawrev-3567	228	15	business	business	NOUN
inlawrev-3567	228	16	personal	personal	ADJ
inlawrev-3567	228	17	property	property	NOUN
inlawrev-3567	228	18	up	up	ADP
inlawrev-3567	228	19	to	to	ADP
inlawrev-3567	228	20	the	the	DET
inlawrev-3567	228	21	lesser	less	ADJ
inlawrev-3567	228	22	of	of	ADP
inlawrev-3567	228	23	$	$	SYM
inlawrev-3567	228	24	37,500	37,500	NUM
inlawrev-3567	228	25	or	or	CCONJ
inlawrev-3567	228	26	the	the	DET
inlawrev-3567	228	27	assessed	assessed	ADJ
inlawrev-3567	228	28	value	value	NOUN
inlawrev-3567	228	29	of	of	ADP
inlawrev-3567	228	30	the	the	DET
inlawrev-3567	228	31	taxpayer	taxpayer	NOUN
inlawrev-3567	228	32	's	's	PART
inlawrev-3567	228	33	business	business	NOUN
inlawrev-3567	228	34	personal	personal	ADJ
inlawrev-3567	228	35	property	property	NOUN
inlawrev-3567	228	36	.	.	PUNCT
inlawrev-3567	229	1	*	*	PUNCT
inlawrev-3567	229	2	"	"	PUNCT
inlawrev-3567	229	3	*	*	PUNCT
inlawrev-3567	229	4	business	business	NOUN
inlawrev-3567	229	5	personal	personal	ADJ
inlawrev-3567	229	6	property	property	NOUN
inlawrev-3567	229	7	is	be	AUX
inlawrev-3567	229	8	defined	define	VERB
inlawrev-3567	229	9	as	as	ADP
inlawrev-3567	229	10	tangible	tangible	ADJ
inlawrev-3567	229	11	property	property	NOUN
inlawrev-3567	229	12	held	hold	VERB
inlawrev-3567	229	13	for	for	ADP
inlawrev-3567	229	14	sale	sale	NOUN
inlawrev-3567	229	15	in	in	ADP
inlawrev-3567	229	16	the	the	DET
inlawrev-3567	229	17	ordinary	ordinary	ADJ
inlawrev-3567	229	18	course	course	NOUN
inlawrev-3567	229	19	of	of	ADP
inlawrev-3567	229	20	business	business	NOUN
inlawrev-3567	229	21	or	or	CCONJ
inlawrev-3567	229	22	held	hold	VERB
inlawrev-3567	229	23	for	for	ADP
inlawrev-3567	229	24	the	the	DET
inlawrev-3567	229	25	production	production	NOUN
inlawrev-3567	229	26	of	of	ADP
inlawrev-3567	229	27	income.*^	income.*^	PROPN
inlawrev-3567	229	28	the	the	DET
inlawrev-3567	229	29	taxpayer	taxpayer	NOUN
inlawrev-3567	229	30	can	can	AUX
inlawrev-3567	229	31	carry	carry	VERB
inlawrev-3567	229	32	any	any	DET
inlawrev-3567	229	33	unused	unused	ADJ
inlawrev-3567	229	34	credit	credit	NOUN
inlawrev-3567	229	35	over	over	ADP
inlawrev-3567	229	36	to	to	ADP
inlawrev-3567	229	37	the	the	DET
inlawrev-3567	229	38	"	"	PUNCT
inlawrev-3567	229	39	following	follow	VERB
inlawrev-3567	229	40	taxable	taxable	ADJ
inlawrev-3567	229	41	years	year	NOUN
inlawrev-3567	229	42	.	.	PUNCT
inlawrev-3567	230	1	"*^	"*^	NOUN
inlawrev-3567	230	2	this	this	DET
inlawrev-3567	230	3	credit	credit	NOUN
inlawrev-3567	230	4	is	be	AUX
inlawrev-3567	230	5	available	available	ADJ
inlawrev-3567	230	6	to	to	ADP
inlawrev-3567	230	7	individuals	individual	NOUN
inlawrev-3567	230	8	and	and	CCONJ
inlawrev-3567	230	9	entities,*^	entities,*^	X
inlawrev-3567	230	10	including	include	VERB
inlawrev-3567	230	11	pass	pass	VERB
inlawrev-3567	230	12	through	through	ADP
inlawrev-3567	230	13	entities	entity	NOUN
inlawrev-3567	230	14	,	,	PUNCT
inlawrev-3567	230	15	*	*	PUNCT
inlawrev-3567	230	16	*	*	PUNCT
inlawrev-3567	231	1	but	but	CCONJ
inlawrev-3567	231	2	the	the	DET
inlawrev-3567	231	3	credit	credit	NOUN
inlawrev-3567	231	4	is	be	AUX
inlawrev-3567	231	5	not	not	PART
inlawrev-3567	231	6	available	available	ADJ
inlawrev-3567	231	7	to	to	ADP
inlawrev-3567	231	8	utility	utility	NOUN
inlawrev-3567	231	9	companies.*^	companies.*^	PROPN
inlawrev-3567	231	10	d.	d.	PROPN
inlawrev-3567	231	11	indiana	indiana	PROPN
inlawrev-3567	231	12	inheritance	inheritance	PROPN
inlawrev-3567	231	13	taxes	tax	VERB
inlawrev-3567	231	14	the	the	DET
inlawrev-3567	231	15	general	general	ADJ
inlawrev-3567	231	16	assembly	assembly	NOUN
inlawrev-3567	231	17	has	have	AUX
inlawrev-3567	231	18	modified	modify	VERB
inlawrev-3567	231	19	the	the	DET
inlawrev-3567	231	20	indiana	indiana	PROPN
inlawrev-3567	231	21	inheritance	inheritance	NOUN
inlawrev-3567	231	22	taxes	taxis	NOUN
inlawrev-3567	231	23	by	by	ADP
inlawrev-3567	231	24	moving	move	VERB
inlawrev-3567	231	25	the	the	DET
inlawrev-3567	231	26	provision	provision	NOUN
inlawrev-3567	231	27	that	that	PRON
inlawrev-3567	231	28	provides	provide	VERB
inlawrev-3567	231	29	that	that	SCONJ
inlawrev-3567	231	30	the	the	DET
inlawrev-3567	231	31	idr	idr	PROPN
inlawrev-3567	231	32	must	must	AUX
inlawrev-3567	231	33	prescribe	prescribe	VERB
inlawrev-3567	231	34	the	the	DET
inlawrev-3567	231	35	affidavit	affidavit	NOUN
inlawrev-3567	231	36	form	form	NOUN
inlawrev-3567	231	37	that	that	PRON
inlawrev-3567	231	38	may	may	AUX
inlawrev-3567	231	39	be	be	AUX
inlawrev-3567	231	40	used	use	VERB
inlawrev-3567	231	41	to	to	PART
inlawrev-3567	231	42	state	state	VERB
inlawrev-3567	231	43	that	that	SCONJ
inlawrev-3567	231	44	no	no	DET
inlawrev-3567	231	45	inheritance	inheritance	NOUN
inlawrev-3567	231	46	tax	tax	NOUN
inlawrev-3567	231	47	is	be	AUX
inlawrev-3567	231	48	due	due	ADJ
inlawrev-3567	231	49	to	to	ADP
inlawrev-3567	231	50	a	a	DET
inlawrev-3567	231	51	different	different	ADJ
inlawrev-3567	231	52	chapter.^	chapter.^	NOUN
inlawrev-3567	231	53	further	far	ADV
inlawrev-3567	231	54	,	,	PUNCT
inlawrev-3567	231	55	personal	personal	ADJ
inlawrev-3567	231	56	representatives	representative	NOUN
inlawrev-3567	231	57	,	,	PUNCT
inlawrev-3567	231	58	trustees	trustee	NOUN
inlawrev-3567	231	59	,	,	PUNCT
inlawrev-3567	231	60	and	and	CCONJ
inlawrev-3567	231	61	transferees	transferee	NOUN
inlawrev-3567	231	62	of	of	ADP
inlawrev-3567	231	63	property	property	NOUN
inlawrev-3567	231	64	must	must	AUX
inlawrev-3567	231	65	file	file	VERB
inlawrev-3567	231	66	an	an	DET
inlawrev-3567	231	67	inheritance	inheritance	NOUN
inlawrev-3567	231	68	tax	tax	NOUN
inlawrev-3567	231	69	return	return	NOUN
inlawrev-3567	231	70	with	with	ADP
inlawrev-3567	231	71	the	the	DET
inlawrev-3567	231	72	probate	probate	NOUN
inlawrev-3567	231	73	court	court	NOUN
inlawrev-3567	231	74	within	within	ADP
inlawrev-3567	231	75	nine	nine	NUM
inlawrev-3567	231	76	months	month	NOUN
inlawrev-3567	231	77	,	,	PUNCT
inlawrev-3567	231	78	instead	instead	ADV
inlawrev-3567	231	79	ofthe	ofthe	VERB
inlawrev-3567	231	80	previously	previously	ADV
inlawrev-3567	231	81	required	require	VERB
inlawrev-3567	231	82	twelve	twelve	NUM
inlawrev-3567	231	83	months	month	NOUN
inlawrev-3567	231	84	,	,	PUNCT
inlawrev-3567	231	85	after	after	ADP
inlawrev-3567	231	86	the	the	DET
inlawrev-3567	231	87	decedents	decedent	NOUN
inlawrev-3567	231	88	'	'	PART
inlawrev-3567	231	89	death.^	death.^	NOUN
inlawrev-3567	231	90	'	'	PUNCT
inlawrev-3567	231	91	underthe	underthe	PRON
inlawrev-3567	231	92	newly	newly	ADV
inlawrev-3567	231	93	enacted	enact	VERB
inlawrev-3567	231	94	laws	law	NOUN
inlawrev-3567	231	95	,	,	PUNCT
inlawrev-3567	231	96	inheritance	inheritance	NOUN
inlawrev-3567	231	97	tax	tax	NOUN
inlawrev-3567	231	98	is	be	AUX
inlawrev-3567	231	99	to	to	PART
inlawrev-3567	231	100	be	be	AUX
inlawrev-3567	231	101	paid	pay	VERB
inlawrev-3567	231	102	within	within	ADP
inlawrev-3567	231	103	twelve	twelve	NUM
inlawrev-3567	231	104	months	month	NOUN
inlawrev-3567	231	105	,	,	PUNCT
inlawrev-3567	231	106	instead	instead	ADV
inlawrev-3567	231	107	of	of	ADP
inlawrev-3567	231	108	the	the	DET
inlawrev-3567	231	109	78	78	NUM
inlawrev-3567	231	110	.	.	PUNCT
inlawrev-3567	232	1	i	i	PRON
inlawrev-3567	232	2	d.	d.	PROPN
inlawrev-3567	232	3	§	§	PROPN
inlawrev-3567	232	4	6	6	NUM
inlawrev-3567	232	5	-	-	SYM
inlawrev-3567	232	6	3.1	3.1	NUM
inlawrev-3567	232	7	-	-	PUNCT
inlawrev-3567	232	8	23	23	NUM
inlawrev-3567	232	9	-	-	SYM
inlawrev-3567	232	10	6	6	NUM
inlawrev-3567	232	11	.	.	NOUN
inlawrev-3567	232	12	79	79	NUM
inlawrev-3567	232	13	.	.	PUNCT
inlawrev-3567	233	1	i	i	PRON
inlawrev-3567	233	2	d	d	PROPN
inlawrev-3567	233	3	§	§	PROPN
inlawrev-3567	233	4	6	6	NUM
inlawrev-3567	233	5	-	-	SYM
inlawrev-3567	233	6	3.1	3.1	NUM
inlawrev-3567	233	7	-	-	PUNCT
inlawrev-3567	233	8	23	23	NUM
inlawrev-3567	233	9	-	-	SYM
inlawrev-3567	233	10	3	3	NUM
inlawrev-3567	233	11	.	.	NOUN
inlawrev-3567	233	12	80	80	NUM
inlawrev-3567	233	13	.	.	PUNCT
inlawrev-3567	234	1	i	i	PRON
inlawrev-3567	234	2	d	d	PROPN
inlawrev-3567	234	3	§	§	PROPN
inlawrev-3567	234	4	6	6	NUM
inlawrev-3567	234	5	-	-	SYM
inlawrev-3567	234	6	3.1	3.1	NUM
inlawrev-3567	234	7	-	-	PUNCT
inlawrev-3567	234	8	23	23	NUM
inlawrev-3567	234	9	-	-	SYM
inlawrev-3567	234	10	11	11	NUM
inlawrev-3567	234	11	.	.	PUNCT
inlawrev-3567	235	1	81	81	NUM
inlawrev-3567	235	2	.	.	PUNCT
inlawrev-3567	236	1	m	m	AUX
inlawrev-3567	236	2	§	§	PROPN
inlawrev-3567	236	3	6	6	NUM
inlawrev-3567	236	4	-	-	SYM
inlawrev-3567	236	5	3	3	NUM
inlawrev-3567	236	6	.	.	NOUN
inlawrev-3567	236	7	1	1	NUM
inlawrev-3567	236	8	-	-	SYM
inlawrev-3567	236	9	23	23	NUM
inlawrev-3567	236	10	-	-	SYM
inlawrev-3567	236	11	16	16	NUM
inlawrev-3567	236	12	.	.	PUNCT
inlawrev-3567	237	1	this	this	DET
inlawrev-3567	237	2	expiration	expiration	NOUN
inlawrev-3567	237	3	date	date	NOUN
inlawrev-3567	237	4	does	do	AUX
inlawrev-3567	237	5	not	not	PART
inlawrev-3567	237	6	affect	affect	VERB
inlawrev-3567	237	7	a	a	DET
inlawrev-3567	237	8	taxpayer	taxpayer	NOUN
inlawrev-3567	237	9	's	's	PART
inlawrev-3567	237	10	ability	ability	NOUN
inlawrev-3567	237	11	to	to	PART
inlawrev-3567	237	12	carry	carry	VERB
inlawrev-3567	237	13	any	any	DET
inlawrev-3567	237	14	unused	unused	ADJ
inlawrev-3567	237	15	credit	credit	NOUN
inlawrev-3567	237	16	forward	forward	ADV
inlawrev-3567	237	17	.	.	PUNCT
inlawrev-3567	238	1	i	i	PRON
inlawrev-3567	238	2	d.	d.	PROPN
inlawrev-3567	238	3	82	82	NUM
inlawrev-3567	238	4	.	.	PUNCT
inlawrev-3567	239	1	i	i	PRON
inlawrev-3567	239	2	d	d	PROPN
inlawrev-3567	239	3	§	§	PROPN
inlawrev-3567	239	4	13	13	NUM
inlawrev-3567	239	5	-	-	SYM
inlawrev-3567	239	6	11	11	NUM
inlawrev-3567	239	7	-	-	PUNCT
inlawrev-3567	239	8	2	2	NUM
inlawrev-3567	239	9	-	-	SYM
inlawrev-3567	239	10	19.3	19.3	NUM
inlawrev-3567	239	11	.	.	PUNCT
inlawrev-3567	239	12	83	83	NUM
inlawrev-3567	239	13	.	.	PUNCT
inlawrev-3567	240	1	see	see	VERB
inlawrev-3567	240	2	i	i	PROPN
inlawrev-3567	240	3	d	d	PROPN
inlawrev-3567	240	4	§	§	PROPN
inlawrev-3567	240	5	§	§	PROPN
inlawrev-3567	240	6	6	6	NUM
inlawrev-3567	240	7	-	-	SYM
inlawrev-3567	240	8	3.1	3.1	NUM
inlawrev-3567	240	9	-	-	PUNCT
inlawrev-3567	240	10	23.8	23.8	NUM
inlawrev-3567	240	11	-	-	PUNCT
inlawrev-3567	240	12	1	1	NUM
inlawrev-3567	240	13	to	to	ADP
inlawrev-3567	240	14	-9	-9	PROPN
inlawrev-3567	240	15	.	.	PUNCT
inlawrev-3567	241	1	84	84	NUM
inlawrev-3567	241	2	.	.	PUNCT
inlawrev-3567	242	1	i	i	PRON
inlawrev-3567	242	2	d.	d.	PROPN
inlawrev-3567	242	3	§	§	PROPN
inlawrev-3567	242	4	6	6	NUM
inlawrev-3567	242	5	-	-	SYM
inlawrev-3567	242	6	3.1	3.1	NUM
inlawrev-3567	242	7	-	-	PUNCT
inlawrev-3567	242	8	23.8	23.8	NUM
inlawrev-3567	242	9	-	-	PUNCT
inlawrev-3567	242	10	6	6	NUM
inlawrev-3567	242	11	.	.	PUNCT
inlawrev-3567	243	1	net	net	ADJ
inlawrev-3567	243	2	property	property	NOUN
inlawrev-3567	243	3	taxes	taxis	NOUN
inlawrev-3567	243	4	means	mean	VERB
inlawrev-3567	243	5	the	the	DET
inlawrev-3567	243	6	"	"	PUNCT
inlawrev-3567	243	7	amount	amount	NOUN
inlawrev-3567	243	8	of	of	ADP
inlawrev-3567	243	9	property	property	NOUN
inlawrev-3567	243	10	taxes	taxis	NOUN
inlawrev-3567	243	11	paid	pay	VERB
inlawrev-3567	243	12	by	by	ADP
inlawrev-3567	243	13	a	a	DET
inlawrev-3567	243	14	taxpayer	taxpayer	NOUN
inlawrev-3567	243	15	for	for	ADP
inlawrev-3567	243	16	a	a	DET
inlawrev-3567	243	17	particular	particular	ADJ
inlawrev-3567	243	18	calendar	calendar	NOUN
inlawrev-3567	243	19	year	year	NOUN
inlawrev-3567	243	20	after	after	ADP
inlawrev-3567	243	21	the	the	DET
inlawrev-3567	243	22	application	application	NOUN
inlawrev-3567	243	23	of	of	ADP
inlawrev-3567	243	24	all	all	DET
inlawrev-3567	243	25	property	property	NOUN
inlawrev-3567	243	26	tax	tax	NOUN
inlawrev-3567	243	27	deductions	deduction	NOUN
inlawrev-3567	243	28	and	and	CCONJ
inlawrev-3567	243	29	property	property	NOUN
inlawrev-3567	243	30	tax	tax	NOUN
inlawrev-3567	243	31	credits	credit	NOUN
inlawrev-3567	243	32	.	.	PUNCT
inlawrev-3567	243	33	"	"	PUNCT
inlawrev-3567	244	1	i	i	PRON
inlawrev-3567	244	2	d.	d.	PROPN
inlawrev-3567	244	3	§	§	PROPN
inlawrev-3567	244	4	6	6	NUM
inlawrev-3567	244	5	-	-	SYM
inlawrev-3567	244	6	3.1	3.1	NUM
inlawrev-3567	244	7	-	-	PUNCT
inlawrev-3567	244	8	23.8	23.8	NUM
inlawrev-3567	244	9	-	-	PUNCT
inlawrev-3567	244	10	2	2	NUM
inlawrev-3567	244	11	.	.	NOUN
inlawrev-3567	244	12	85	85	NUM
inlawrev-3567	244	13	.	.	PUNCT
inlawrev-3567	245	1	i	i	PROPN
inlawrev-3567	245	2	d	d	PROPN
inlawrev-3567	245	3	§	§	PROPN
inlawrev-3567	245	4	6	6	NUM
inlawrev-3567	245	5	-	-	SYM
inlawrev-3567	245	6	3.1	3.1	NUM
inlawrev-3567	245	7	-	-	PUNCT
inlawrev-3567	245	8	23.8	23.8	NUM
inlawrev-3567	245	9	-	-	PUNCT
inlawrev-3567	245	10	1.5	1.5	NUM
inlawrev-3567	245	11	.	.	PUNCT
inlawrev-3567	246	1	86	86	NUM
inlawrev-3567	246	2	.	.	PUNCT
inlawrev-3567	247	1	i	i	PRON
inlawrev-3567	247	2	d	d	PROPN
inlawrev-3567	247	3	§	§	PROPN
inlawrev-3567	247	4	6	6	NUM
inlawrev-3567	247	5	-	-	SYM
inlawrev-3567	247	6	3.1	3.1	NUM
inlawrev-3567	247	7	-	-	PUNCT
inlawrev-3567	247	8	23.8	23.8	NUM
inlawrev-3567	247	9	-	-	SYM
inlawrev-3567	247	10	7	7	NUM
inlawrev-3567	247	11	.	.	NUM
inlawrev-3567	247	12	87	87	NUM
inlawrev-3567	247	13	.	.	PUNCT
inlawrev-3567	248	1	see	see	VERB
inlawrev-3567	248	2	i	i	PROPN
inlawrev-3567	248	3	d	d	PROPN
inlawrev-3567	248	4	§	§	PROPN
inlawrev-3567	248	5	6	6	NUM
inlawrev-3567	248	6	-	-	SYM
inlawrev-3567	248	7	3.1	3.1	NUM
inlawrev-3567	248	8	-	-	PUNCT
inlawrev-3567	248	9	23.8	23.8	NUM
inlawrev-3567	248	10	-	-	SYM
inlawrev-3567	248	11	5	5	NUM
inlawrev-3567	248	12	.	.	NUM
inlawrev-3567	248	13	88	88	NUM
inlawrev-3567	248	14	.	.	PUNCT
inlawrev-3567	249	1	i	i	PRON
inlawrev-3567	249	2	d	d	PROPN
inlawrev-3567	249	3	§	§	PROPN
inlawrev-3567	249	4	6	6	NUM
inlawrev-3567	249	5	-	-	SYM
inlawrev-3567	249	6	3.1	3.1	NUM
inlawrev-3567	249	7	-	-	PUNCT
inlawrev-3567	249	8	23.8	23.8	NUM
inlawrev-3567	249	9	-	-	PUNCT
inlawrev-3567	249	10	8	8	NUM
inlawrev-3567	249	11	.	.	NUM
inlawrev-3567	249	12	89	89	NUM
inlawrev-3567	249	13	.	.	PUNCT
inlawrev-3567	250	1	i	i	PROPN
inlawrev-3567	250	2	d	d	PROPN
inlawrev-3567	250	3	§	§	PROPN
inlawrev-3567	250	4	6	6	NUM
inlawrev-3567	250	5	-	-	SYM
inlawrev-3567	250	6	3.1	3.1	NUM
inlawrev-3567	250	7	-	-	PUNCT
inlawrev-3567	250	8	23.8	23.8	NUM
inlawrev-3567	250	9	-	-	PUNCT
inlawrev-3567	250	10	6(c	6(c	NUM
inlawrev-3567	250	11	)	)	PUNCT
inlawrev-3567	250	12	.	.	PUNCT
inlawrev-3567	251	1	90	90	NUM
inlawrev-3567	251	2	.	.	PUNCT
inlawrev-3567	252	1	the	the	DET
inlawrev-3567	252	2	provision	provision	NOUN
inlawrev-3567	252	3	is	be	AUX
inlawrev-3567	252	4	now	now	ADV
inlawrev-3567	252	5	in	in	ADP
inlawrev-3567	252	6	indiana	indiana	PROPN
inlawrev-3567	252	7	code	code	PROPN
inlawrev-3567	252	8	section	section	NOUN
inlawrev-3567	252	9	6	6	NUM
inlawrev-3567	252	10	-	-	SYM
inlawrev-3567	252	11	4	4	NUM
inlawrev-3567	252	12	.	.	NOUN
inlawrev-3567	252	13	1	1	NUM
inlawrev-3567	252	14	-	-	SYM
inlawrev-3567	252	15	4	4	NUM
inlawrev-3567	252	16	-	-	SYM
inlawrev-3567	252	17	0	0	NUM
inlawrev-3567	252	18	.	.	PUNCT
inlawrev-3567	252	19	5(b	5(b	NUM
inlawrev-3567	252	20	)	)	PUNCT
inlawrev-3567	252	21	.	.	PUNCT
inlawrev-3567	253	1	this	this	DET
inlawrev-3567	253	2	provision	provision	NOUN
inlawrev-3567	253	3	was	be	AUX
inlawrev-3567	253	4	formerly	formerly	ADV
inlawrev-3567	253	5	in	in	ADP
inlawrev-3567	253	6	indiana	indiana	PROPN
inlawrev-3567	253	7	code	code	PROPN
inlawrev-3567	253	8	section	section	NOUN
inlawrev-3567	253	9	6	6	NUM
inlawrev-3567	253	10	-	-	SYM
inlawrev-3567	253	11	4.1	4.1	NUM
inlawrev-3567	253	12	-	-	PUNCT
inlawrev-3567	253	13	3	3	NUM
inlawrev-3567	253	14	-	-	SYM
inlawrev-3567	253	15	12.5	12.5	NUM
inlawrev-3567	253	16	which	which	PRON
inlawrev-3567	253	17	was	be	AUX
inlawrev-3567	253	18	repealed	repeal	VERB
inlawrev-3567	253	19	by	by	ADP
inlawrev-3567	253	20	2001	2001	NUM
inlawrev-3567	253	21	ind	ind	NOUN
inlawrev-3567	253	22	.	.	PUNCT
inlawrev-3567	254	1	acts	act	VERB
inlawrev-3567	254	2	252	252	NUM
inlawrev-3567	254	3	.	.	NOUN
inlawrev-3567	254	4	9	9	NUM
inlawrev-3567	254	5	1	1	NUM
inlawrev-3567	254	6	.	.	PUNCT
inlawrev-3567	255	1	ind	ind	PROPN
inlawrev-3567	255	2	.	.	PUNCT
inlawrev-3567	256	1	code	code	PROPN
inlawrev-3567	256	2	§	§	PROPN
inlawrev-3567	256	3	6	6	NUM
inlawrev-3567	256	4	-	-	SYM
inlawrev-3567	256	5	4	4	NUM
inlawrev-3567	256	6	.	.	NOUN
inlawrev-3567	256	7	1	1	NUM
inlawrev-3567	256	8	-41	-41	PRON
inlawrev-3567	256	9	(	(	PUNCT
inlawrev-3567	256	10	a	a	NOUN
inlawrev-3567	256	11	)	)	PUNCT
inlawrev-3567	256	12	(	(	PUNCT
inlawrev-3567	256	13	1	1	NUM
inlawrev-3567	256	14	998	998	NUM
inlawrev-3567	256	15	&	&	CCONJ
inlawrev-3567	256	16	supp	supp	PROPN
inlawrev-3567	256	17	.	.	PUNCT
inlawrev-3567	257	1	200	200	NUM
inlawrev-3567	257	2	1	1	NUM
inlawrev-3567	257	3	)	)	PUNCT
inlawrev-3567	257	4	.	.	PUNCT
inlawrev-3567	258	1	2002	2002	NUM
inlawrev-3567	258	2	]	]	PUNCT
inlawrev-3567	258	3	taxation	taxation	NOUN
inlawrev-3567	258	4	1549	1549	NUM
inlawrev-3567	258	5	previously	previously	ADV
inlawrev-3567	258	6	required	require	VERB
inlawrev-3567	258	7	eighteen	eighteen	NUM
inlawrev-3567	258	8	months.^^	months.^^	NOUN
inlawrev-3567	258	9	however	however	ADV
inlawrev-3567	258	10	,	,	PUNCT
inlawrev-3567	258	11	if	if	SCONJ
inlawrev-3567	258	12	the	the	DET
inlawrev-3567	258	13	taxpayer	taxpayer	NOUN
inlawrev-3567	258	14	pays	pay	VERB
inlawrev-3567	258	15	the	the	DET
inlawrev-3567	258	16	inheritance	inheritance	NOUN
inlawrev-3567	258	17	tax	tax	NOUN
inlawrev-3567	258	18	within	within	ADP
inlawrev-3567	258	19	nine	nine	NUM
inlawrev-3567	258	20	months	month	NOUN
inlawrev-3567	258	21	ofthe	ofthe	ADJ
inlawrev-3567	258	22	death	death	NOUN
inlawrev-3567	258	23	ofthe	ofthe	NOUN
inlawrev-3567	258	24	decedent	decedent	NOUN
inlawrev-3567	258	25	,	,	PUNCT
inlawrev-3567	258	26	then	then	ADV
inlawrev-3567	258	27	the	the	DET
inlawrev-3567	258	28	taxpayer	taxpayer	NOUN
inlawrev-3567	258	29	is	be	AUX
inlawrev-3567	258	30	entitled	entitle	VERB
inlawrev-3567	258	31	to	to	ADP
inlawrev-3567	258	32	a	a	DET
inlawrev-3567	258	33	five	five	NUM
inlawrev-3567	258	34	-	-	PUNCT
inlawrev-3567	258	35	percent	percent	NOUN
inlawrev-3567	258	36	reduction	reduction	NOUN
inlawrev-3567	258	37	in	in	ADP
inlawrev-3567	258	38	the	the	DET
inlawrev-3567	258	39	inheritance	inheritance	NOUN
inlawrev-3567	258	40	tax	tax	NOUN
inlawrev-3567	258	41	due.^^	due.^^	PROPN
inlawrev-3567	258	42	the	the	DET
inlawrev-3567	258	43	general	general	ADJ
inlawrev-3567	258	44	assembly	assembly	NOUN
inlawrev-3567	258	45	has	have	AUX
inlawrev-3567	258	46	also	also	ADV
inlawrev-3567	258	47	shortened	shorten	VERB
inlawrev-3567	258	48	the	the	DET
inlawrev-3567	258	49	time	time	NOUN
inlawrev-3567	258	50	within	within	ADP
inlawrev-3567	258	51	which	which	PRON
inlawrev-3567	258	52	indiana	indiana	NOUN
inlawrev-3567	258	53	estate	estate	NOUN
inlawrev-3567	258	54	taxes	taxis	NOUN
inlawrev-3567	258	55	are	be	AUX
inlawrev-3567	258	56	to	to	PART
inlawrev-3567	258	57	be	be	AUX
inlawrev-3567	258	58	paid	pay	VERB
inlawrev-3567	258	59	from	from	ADP
inlawrev-3567	258	60	eighteen	eighteen	NUM
inlawrev-3567	258	61	months	month	NOUN
inlawrev-3567	258	62	to	to	ADP
inlawrev-3567	258	63	twelve	twelve	NUM
inlawrev-3567	258	64	months	month	NOUN
inlawrev-3567	258	65	after	after	ADP
inlawrev-3567	258	66	the	the	DET
inlawrev-3567	258	67	death	death	NOUN
inlawrev-3567	258	68	of	of	ADP
inlawrev-3567	258	69	the	the	DET
inlawrev-3567	258	70	decedent.^"^	decedent.^"^	PROPN
inlawrev-3567	258	71	also	also	ADV
inlawrev-3567	258	72	,	,	PUNCT
inlawrev-3567	258	73	the	the	DET
inlawrev-3567	258	74	generation	generation	NOUN
inlawrev-3567	258	75	-	-	PUNCT
inlawrev-3567	258	76	skipping	skip	VERB
inlawrev-3567	258	77	transfer	transfer	NOUN
inlawrev-3567	258	78	tax	tax	NOUN
inlawrev-3567	258	79	is	be	AUX
inlawrev-3567	258	80	due	due	ADJ
inlawrev-3567	258	81	twelve	twelve	NUM
inlawrev-3567	258	82	months	month	NOUN
inlawrev-3567	258	83	,	,	PUNCT
inlawrev-3567	258	84	rather	rather	ADV
inlawrev-3567	258	85	than	than	ADP
inlawrev-3567	258	86	eighteen	eighteen	NUM
inlawrev-3567	258	87	months	month	NOUN
inlawrev-3567	258	88	,	,	PUNCT
inlawrev-3567	258	89	from	from	ADP
inlawrev-3567	258	90	the	the	DET
inlawrev-3567	258	91	date	date	NOUN
inlawrev-3567	258	92	ofdeath	ofdeath	NOUN
inlawrev-3567	258	93	ofthe	ofthe	VERB
inlawrev-3567	258	94	"	"	PUNCT
inlawrev-3567	258	95	person	person	NOUN
inlawrev-3567	258	96	whose	whose	DET
inlawrev-3567	258	97	death	death	NOUN
inlawrev-3567	258	98	resulted	result	VERB
inlawrev-3567	258	99	in	in	ADP
inlawrev-3567	258	100	the	the	DET
inlawrev-3567	258	101	generation	generation	NOUN
inlawrev-3567	258	102	-	-	PUNCT
inlawrev-3567	258	103	skipping	skip	VERB
inlawrev-3567	258	104	transfer	transfer	NOUN
inlawrev-3567	258	105	.	.	PUNCT
inlawrev-3567	259	1	"^^	"^^	PROPN
inlawrev-3567	259	2	e.	e.	PROPN
inlawrev-3567	259	3	indiana	indiana	PROPN
inlawrev-3567	259	4	gasoline	gasoline	PROPN
inlawrev-3567	259	5	tax	tax	NOUN
inlawrev-3567	259	6	the	the	DET
inlawrev-3567	259	7	indiana	indiana	PROPN
inlawrev-3567	259	8	general	general	PROPN
inlawrev-3567	259	9	assembly	assembly	PROPN
inlawrev-3567	259	10	has	have	AUX
inlawrev-3567	259	11	amended	amend	VERB
inlawrev-3567	259	12	one	one	NUM
inlawrev-3567	259	13	of	of	ADP
inlawrev-3567	259	14	the	the	DET
inlawrev-3567	259	15	registration	registration	NOUN
inlawrev-3567	259	16	and	and	CCONJ
inlawrev-3567	259	17	licensure	licensure	NOUN
inlawrev-3567	259	18	laws	law	NOUN
inlawrev-3567	259	19	associated	associate	VERB
inlawrev-3567	259	20	with	with	ADP
inlawrev-3567	259	21	the	the	DET
inlawrev-3567	259	22	gasoline	gasoline	NOUN
inlawrev-3567	259	23	tax	tax	NOUN
inlawrev-3567	259	24	.	.	PUNCT
inlawrev-3567	260	1	the	the	DET
inlawrev-3567	260	2	new	new	ADJ
inlawrev-3567	260	3	law	law	NOUN
inlawrev-3567	260	4	no	no	ADV
inlawrev-3567	260	5	longer	long	ADV
inlawrev-3567	260	6	requires	require	VERB
inlawrev-3567	260	7	a	a	DET
inlawrev-3567	260	8	person	person	NOUN
inlawrev-3567	260	9	who	who	PRON
inlawrev-3567	260	10	transports	transport	VERB
inlawrev-3567	260	11	gasoline	gasoline	NOUN
inlawrev-3567	260	12	in	in	ADP
inlawrev-3567	260	13	a	a	DET
inlawrev-3567	260	14	vehicle	vehicle	NOUN
inlawrev-3567	260	15	with	with	ADP
inlawrev-3567	260	16	a	a	DET
inlawrev-3567	260	17	tank	tank	NOUN
inlawrev-3567	260	18	capacity	capacity	NOUN
inlawrev-3567	260	19	of	of	ADP
inlawrev-3567	260	20	more	more	ADJ
inlawrev-3567	260	21	than	than	ADP
inlawrev-3567	260	22	850	850	NUM
inlawrev-3567	260	23	gallons	gallon	NOUN
inlawrev-3567	260	24	to	to	PART
inlawrev-3567	260	25	display	display	VERB
inlawrev-3567	260	26	a	a	DET
inlawrev-3567	260	27	transporter	transporter	NOUN
inlawrev-3567	260	28	emblem.^	emblem.^	PROPN
inlawrev-3567	260	29	f.	f.	PROPN
inlawrev-3567	260	30	indiana	indiana	PROPN
inlawrev-3567	260	31	motor	motor	PROPN
inlawrev-3567	260	32	carrier	carrier	PROPN
inlawrev-3567	260	33	fuel	fuel	NOUN
inlawrev-3567	260	34	tax	tax	NOUN
inlawrev-3567	260	35	the	the	DET
inlawrev-3567	260	36	indiana	indiana	PROPN
inlawrev-3567	260	37	general	general	PROPN
inlawrev-3567	260	38	assembly	assembly	PROPN
inlawrev-3567	260	39	amended	amend	VERB
inlawrev-3567	260	40	the	the	DET
inlawrev-3567	260	41	law	law	NOUN
inlawrev-3567	260	42	regarding	regard	VERB
inlawrev-3567	260	43	the	the	DET
inlawrev-3567	260	44	motor	motor	NOUN
inlawrev-3567	260	45	carrier	carrier	NOUN
inlawrev-3567	260	46	fuel	fuel	NOUN
inlawrev-3567	260	47	tax	tax	NOUN
inlawrev-3567	260	48	to	to	PART
inlawrev-3567	260	49	provide	provide	VERB
inlawrev-3567	260	50	that	that	SCONJ
inlawrev-3567	260	51	a	a	DET
inlawrev-3567	260	52	carrier	carrier	NOUN
inlawrev-3567	260	53	may	may	AUX
inlawrev-3567	260	54	obtain	obtain	VERB
inlawrev-3567	260	55	an	an	DET
inlawrev-3567	260	56	international	international	ADJ
inlawrev-3567	260	57	fuel	fuel	NOUN
inlawrev-3567	260	58	tax	tax	NOUN
inlawrev-3567	260	59	agreement	agreement	NOUN
inlawrev-3567	260	60	(	(	PUNCT
inlawrev-3567	260	61	ifta	ifta	NOUN
inlawrev-3567	260	62	)	)	PUNCT
inlawrev-3567	260	63	repair	repair	NOUN
inlawrev-3567	260	64	and	and	CCONJ
inlawrev-3567	260	65	maintenance	maintenance	NOUN
inlawrev-3567	260	66	permit	permit	NOUN
inlawrev-3567	260	67	from	from	ADP
inlawrev-3567	260	68	the	the	DET
inlawrev-3567	260	69	idr	idr	PROPN
inlawrev-3567	260	70	to	to	PART
inlawrev-3567	260	71	travel	travel	VERB
inlawrev-3567	260	72	into	into	ADP
inlawrev-3567	260	73	indiana	indiana	PROPN
inlawrev-3567	260	74	to	to	PART
inlawrev-3567	260	75	repair	repair	VERB
inlawrev-3567	260	76	any	any	DET
inlawrev-3567	260	77	vehicles	vehicle	NOUN
inlawrev-3567	260	78	owned	own	VERB
inlawrev-3567	260	79	by	by	ADP
inlawrev-3567	260	80	the	the	DET
inlawrev-3567	260	81	carrier	carrier	NOUN
inlawrev-3567	260	82	and	and	CCONJ
inlawrev-3567	260	83	then	then	ADV
inlawrev-3567	260	84	return	return	VERB
inlawrev-3567	260	85	to	to	ADP
inlawrev-3567	260	86	some	some	DET
inlawrev-3567	260	87	other	other	ADJ
inlawrev-3567	260	88	state	state	NOUN
inlawrev-3567	260	89	when	when	SCONJ
inlawrev-3567	260	90	they	they	PRON
inlawrev-3567	260	91	are	be	AUX
inlawrev-3567	260	92	fmished.^^	fmished.^^	ADP
inlawrev-3567	260	93	the	the	DET
inlawrev-3567	260	94	operator	operator	NOUN
inlawrev-3567	260	95	of	of	ADP
inlawrev-3567	260	96	a	a	DET
inlawrev-3567	260	97	motor	motor	NOUN
inlawrev-3567	260	98	vehicle	vehicle	NOUN
inlawrev-3567	260	99	with	with	ADP
inlawrev-3567	260	100	such	such	DET
inlawrev-3567	260	101	a	a	DET
inlawrev-3567	260	102	permit	permit	NOUN
inlawrev-3567	260	103	,	,	PUNCT
inlawrev-3567	260	104	which	which	PRON
inlawrev-3567	260	105	costs	cost	VERB
inlawrev-3567	260	106	forty	forty	NUM
inlawrev-3567	260	107	dollars	dollar	NOUN
inlawrev-3567	260	108	,	,	PUNCT
inlawrev-3567	260	109	does	do	AUX
inlawrev-3567	260	110	not	not	PART
inlawrev-3567	260	111	need	need	VERB
inlawrev-3567	260	112	to	to	PART
inlawrev-3567	260	113	pay	pay	VERB
inlawrev-3567	260	114	the	the	DET
inlawrev-3567	260	115	motor	motor	NOUN
inlawrev-3567	260	116	carrier	carrier	NOUN
inlawrev-3567	260	117	fuel	fuel	PROPN
inlawrev-3567	260	118	tax.^	tax.^	PROPN
inlawrev-3567	260	119	*	*	PROPN
inlawrev-3567	260	120	a	a	DET
inlawrev-3567	260	121	carrier	carrier	NOUN
inlawrev-3567	260	122	may	may	AUX
inlawrev-3567	260	123	also	also	ADV
inlawrev-3567	260	124	obtain	obtain	VERB
inlawrev-3567	260	125	an	an	DET
inlawrev-3567	260	126	international	international	ADJ
inlawrev-3567	260	127	registration	registration	NOUN
inlawrev-3567	260	128	plan	plan	NOUN
inlawrev-3567	260	129	repair	repair	NOUN
inlawrev-3567	260	130	and	and	CCONJ
inlawrev-3567	260	131	maintenance	maintenance	NOUN
inlawrev-3567	260	132	permit	permit	NOUN
inlawrev-3567	260	133	,	,	PUNCT
inlawrev-3567	260	134	which	which	PRON
inlawrev-3567	260	135	is	be	AUX
inlawrev-3567	260	136	similar	similar	ADJ
inlawrev-3567	260	137	in	in	ADP
inlawrev-3567	260	138	all	all	DET
inlawrev-3567	260	139	tax	tax	NOUN
inlawrev-3567	260	140	respects	respect	NOUN
inlawrev-3567	260	141	to	to	ADP
inlawrev-3567	260	142	the	the	DET
inlawrev-3567	260	143	ifta	ifta	PROPN
inlawrev-3567	260	144	permits.^	permits.^	NOUN
inlawrev-3567	260	145	further	far	ADV
inlawrev-3567	260	146	,	,	PUNCT
inlawrev-3567	260	147	the	the	DET
inlawrev-3567	260	148	commissioner	commissioner	NOUN
inlawrev-3567	260	149	ofthe	ofthe	PROPN
inlawrev-3567	260	150	idr	idr	PROPN
inlawrev-3567	260	151	may	may	AUX
inlawrev-3567	260	152	become	become	VERB
inlawrev-3567	260	153	a	a	DET
inlawrev-3567	260	154	member	member	NOUN
inlawrev-3567	260	155	ofthe	ofthe	NOUN
inlawrev-3567	260	156	ifta	ifta	NOUN
inlawrev-3567	260	157	or	or	CCONJ
inlawrev-3567	260	158	other	other	ADJ
inlawrev-3567	260	159	reciprocal	reciprocal	ADJ
inlawrev-3567	260	160	agreements	agreement	NOUN
inlawrev-3567	260	161	with	with	ADP
inlawrev-3567	260	162	other	other	ADJ
inlawrev-3567	260	163	states	state	NOUN
inlawrev-3567	260	164	or	or	CCONJ
inlawrev-3567	260	165	jurisdictions.^^	jurisdictions.^^	X
inlawrev-3567	260	166	also	also	ADV
inlawrev-3567	260	167	,	,	PUNCT
inlawrev-3567	260	168	entering	enter	VERB
inlawrev-3567	260	169	into	into	ADP
inlawrev-3567	260	170	the	the	DET
inlawrev-3567	260	171	ifta	ifta	NOUN
inlawrev-3567	260	172	provides	provide	VERB
inlawrev-3567	260	173	for	for	ADP
inlawrev-3567	260	174	the	the	DET
inlawrev-3567	260	175	exchange	exchange	NOUN
inlawrev-3567	260	176	and	and	CCONJ
inlawrev-3567	260	177	sharing	sharing	NOUN
inlawrev-3567	260	178	of	of	ADP
inlawrev-3567	260	179	information	information	NOUN
inlawrev-3567	260	180	with	with	ADP
inlawrev-3567	260	181	other	other	ADJ
inlawrev-3567	260	182	states	state	NOUN
inlawrev-3567	260	183	and	and	CCONJ
inlawrev-3567	260	184	jurisdictions	jurisdiction	NOUN
inlawrev-3567	260	185	.	.	PUNCT
inlawrev-3567	261	1	'^	'^	AUX
inlawrev-3567	261	2	'	'	PART
inlawrev-3567	261	3	the	the	DET
inlawrev-3567	261	4	general	general	ADJ
inlawrev-3567	261	5	assembly	assembly	NOUN
inlawrev-3567	261	6	further	far	ADV
inlawrev-3567	261	7	specified	specify	VERB
inlawrev-3567	261	8	its	its	PRON
inlawrev-3567	261	9	own	own	ADJ
inlawrev-3567	261	10	powers	power	NOUN
inlawrev-3567	261	11	and	and	CCONJ
inlawrev-3567	261	12	the	the	DET
inlawrev-3567	261	13	powers	power	NOUN
inlawrev-3567	261	14	of	of	ADP
inlawrev-3567	261	15	the	the	DET
inlawrev-3567	261	16	ifta	ifta	NOUN
inlawrev-3567	261	17	.	.	PUNCT
inlawrev-3567	261	18	'	'	PUNCT
inlawrev-3567	261	19	°	°	PROPN
inlawrev-3567	261	20	^	^	PUNCT
inlawrev-3567	261	21	the	the	DET
inlawrev-3567	261	22	ifta	ifta	NOUN
inlawrev-3567	261	23	is	be	AUX
inlawrev-3567	261	24	limited	limit	VERB
inlawrev-3567	261	25	to	to	ADP
inlawrev-3567	261	26	determining	determine	VERB
inlawrev-3567	261	27	the	the	DET
inlawrev-3567	261	28	base	base	ADJ
inlawrev-3567	261	29	state	state	NOUN
inlawrev-3567	261	30	for	for	ADP
inlawrev-3567	261	31	users	user	NOUN
inlawrev-3567	261	32	,	,	PUNCT
inlawrev-3567	261	33	specifying	specify	VERB
inlawrev-3567	261	34	records	record	NOUN
inlawrev-3567	261	35	requirements	requirement	NOUN
inlawrev-3567	261	36	,	,	PUNCT
inlawrev-3567	261	37	specifying	specify	VERB
inlawrev-3567	261	38	audit	audit	NOUN
inlawrev-3567	261	39	procedures	procedure	NOUN
inlawrev-3567	261	40	,	,	PUNCT
inlawrev-3567	261	41	providing	provide	VERB
inlawrev-3567	261	42	for	for	ADP
inlawrev-3567	261	43	the	the	DET
inlawrev-3567	261	44	exchanging	exchanging	NOUN
inlawrev-3567	261	45	of	of	ADP
inlawrev-3567	261	46	information	information	NOUN
inlawrev-3567	261	47	,	,	PUNCT
inlawrev-3567	261	48	defining	define	VERB
inlawrev-3567	261	49	persons	person	NOUN
inlawrev-3567	261	50	eligible	eligible	ADJ
inlawrev-3567	261	51	for	for	ADP
inlawrev-3567	261	52	tax	tax	NOUN
inlawrev-3567	261	53	licensing	licensing	NOUN
inlawrev-3567	261	54	,	,	PUNCT
inlawrev-3567	261	55	defining	define	VERB
inlawrev-3567	261	56	qualified	qualified	ADJ
inlawrev-3567	261	57	motor	motor	NOUN
inlawrev-3567	261	58	vehicles	vehicle	NOUN
inlawrev-3567	261	59	,	,	PUNCT
inlawrev-3567	261	60	determining	determine	VERB
inlawrev-3567	261	61	whether	whether	SCONJ
inlawrev-3567	261	62	bonding	bonding	NOUN
inlawrev-3567	261	63	is	be	AUX
inlawrev-3567	261	64	required	require	VERB
inlawrev-3567	261	65	,	,	PUNCT
inlawrev-3567	261	66	and	and	CCONJ
inlawrev-3567	261	67	92	92	NUM
inlawrev-3567	261	68	.	.	PUNCT
inlawrev-3567	262	1	i	i	PRON
inlawrev-3567	262	2	d	d	PROPN
inlawrev-3567	262	3	§	§	PROPN
inlawrev-3567	262	4	6	6	NUM
inlawrev-3567	262	5	-	-	SYM
inlawrev-3567	262	6	4.1	4.1	NUM
inlawrev-3567	262	7	-	-	PUNCT
inlawrev-3567	262	8	9	9	NUM
inlawrev-3567	262	9	-	-	PUNCT
inlawrev-3567	262	10	l(a	l(a	NOUN
inlawrev-3567	262	11	)	)	PUNCT
inlawrev-3567	262	12	.	.	PUNCT
inlawrev-3567	263	1	93	93	NUM
inlawrev-3567	263	2	.	.	PUNCT
inlawrev-3567	264	1	i	i	PRON
inlawrev-3567	264	2	d.	d.	PROPN
inlawrev-3567	264	3	§	§	PROPN
inlawrev-3567	264	4	6	6	NUM
inlawrev-3567	264	5	-	-	SYM
inlawrev-3567	264	6	4.1	4.1	NUM
inlawrev-3567	264	7	-	-	PUNCT
inlawrev-3567	264	8	9	9	NUM
inlawrev-3567	264	9	-	-	SYM
inlawrev-3567	264	10	2	2	NUM
inlawrev-3567	264	11	.	.	NOUN
inlawrev-3567	264	12	94	94	NUM
inlawrev-3567	264	13	.	.	PUNCT
inlawrev-3567	265	1	i	i	PRON
inlawrev-3567	265	2	d	d	PROPN
inlawrev-3567	265	3	§	§	PROPN
inlawrev-3567	265	4	6	6	NUM
inlawrev-3567	265	5	-	-	SYM
inlawrev-3567	265	6	4.1	4.1	NUM
inlawrev-3567	265	7	-	-	PUNCT
inlawrev-3567	265	8	11	11	NUM
inlawrev-3567	265	9	-	-	SYM
inlawrev-3567	265	10	3	3	NUM
inlawrev-3567	265	11	.	.	NOUN
inlawrev-3567	265	12	95	95	NUM
inlawrev-3567	265	13	.	.	PUNCT
inlawrev-3567	266	1	i	i	PRON
inlawrev-3567	266	2	d	d	PROPN
inlawrev-3567	266	3	§	§	PROPN
inlawrev-3567	266	4	6	6	NUM
inlawrev-3567	266	5	-	-	SYM
inlawrev-3567	266	6	4.1	4.1	NUM
inlawrev-3567	266	7	-	-	PUNCT
inlawrev-3567	266	8	11.5	11.5	NUM
inlawrev-3567	266	9	-	-	SYM
inlawrev-3567	266	10	9	9	NUM
inlawrev-3567	266	11	.	.	NOUN
inlawrev-3567	266	12	96	96	NUM
inlawrev-3567	266	13	.	.	PUNCT
inlawrev-3567	267	1	i	i	PRON
inlawrev-3567	267	2	d	d	PROPN
inlawrev-3567	267	3	§	§	PROPN
inlawrev-3567	267	4	6	6	NUM
inlawrev-3567	267	5	-	-	SYM
inlawrev-3567	267	6	6	6	NUM
inlawrev-3567	267	7	-	-	SYM
inlawrev-3567	267	8	1	1	NUM
inlawrev-3567	267	9	.	.	PUNCT
inlawrev-3567	267	10	l-606.5(g	l-606.5(g	NOUN
inlawrev-3567	267	11	)	)	PUNCT
inlawrev-3567	267	12	(	(	PUNCT
inlawrev-3567	267	13	2000	2000	NUM
inlawrev-3567	267	14	)	)	PUNCT
inlawrev-3567	267	15	,	,	PUNCT
inlawrev-3567	267	16	repealed	repeal	VERB
inlawrev-3567	267	17	by	by	ADP
inlawrev-3567	267	18	2001	2001	NUM
inlawrev-3567	267	19	ind	ind	NOUN
inlawrev-3567	267	20	.	.	PUNCT
inlawrev-3567	268	1	acts	act	VERB
inlawrev-3567	268	2	§	§	PROPN
inlawrev-3567	268	3	10	10	NUM
inlawrev-3567	268	4	.	.	PUNCT
inlawrev-3567	269	1	97	97	NUM
inlawrev-3567	269	2	.	.	PUNCT
inlawrev-3567	270	1	i	i	PROPN
inlawrev-3567	270	2	d	d	PROPN
inlawrev-3567	270	3	§	§	PROPN
inlawrev-3567	270	4	6	6	NUM
inlawrev-3567	270	5	-	-	SYM
inlawrev-3567	270	6	6	6	NUM
inlawrev-3567	270	7	-	-	SYM
inlawrev-3567	270	8	4	4	NUM
inlawrev-3567	270	9	.	.	NOUN
inlawrev-3567	270	10	1	1	NUM
inlawrev-3567	270	11	-	-	SYM
inlawrev-3567	270	12	1	1	NUM
inlawrev-3567	270	13	3(c	3(c	NUM
inlawrev-3567	270	14	)	)	PUNCT
inlawrev-3567	270	15	.	.	PUNCT
inlawrev-3567	271	1	98	98	NUM
inlawrev-3567	271	2	.	.	PUNCT
inlawrev-3567	272	1	i	i	PRON
inlawrev-3567	272	2	d	d	PROPN
inlawrev-3567	272	3	99	99	NUM
inlawrev-3567	272	4	.	.	PUNCT
inlawrev-3567	273	1	5'ee/^.§	5'ee/^.§	PROPN
inlawrev-3567	273	2	6	6	NUM
inlawrev-3567	273	3	-	-	SYM
inlawrev-3567	273	4	6	6	NUM
inlawrev-3567	273	5	-	-	SYM
inlawrev-3567	273	6	4	4	NUM
inlawrev-3567	273	7	.	.	NOUN
inlawrev-3567	273	8	1	1	NUM
inlawrev-3567	273	9	-	-	SYM
inlawrev-3567	273	10	1	1	NUM
inlawrev-3567	273	11	.	.	PUNCT
inlawrev-3567	273	12	3(d	3(d	NUM
inlawrev-3567	273	13	)	)	PUNCT
inlawrev-3567	273	14	.	.	PUNCT
inlawrev-3567	274	1	100	100	NUM
inlawrev-3567	274	2	.	.	PUNCT
inlawrev-3567	274	3	/d	/d	PUNCT
inlawrev-3567	275	1	§	§	VERB
inlawrev-3567	275	2	6	6	NUM
inlawrev-3567	275	3	-	-	SYM
inlawrev-3567	275	4	6	6	NUM
inlawrev-3567	275	5	-	-	PUNCT
inlawrev-3567	275	6	6	6	NUM
inlawrev-3567	275	7	-	-	PUNCT
inlawrev-3567	275	8	4.1	4.1	NUM
inlawrev-3567	275	9	-	-	NUM
inlawrev-3567	275	10	14(a	14(a	NUM
inlawrev-3567	275	11	)	)	PUNCT
inlawrev-3567	275	12	.	.	PUNCT
inlawrev-3567	276	1	101	101	NUM
inlawrev-3567	276	2	.	.	PUNCT
inlawrev-3567	277	1	i	i	PROPN
inlawrev-3567	277	2	d	d	PROPN
inlawrev-3567	277	3	§	§	PROPN
inlawrev-3567	277	4	6	6	NUM
inlawrev-3567	277	5	-	-	SYM
inlawrev-3567	277	6	6	6	NUM
inlawrev-3567	277	7	-	-	PUNCT
inlawrev-3567	277	8	4.1	4.1	NUM
inlawrev-3567	277	9	-	-	SYM
inlawrev-3567	277	10	16	16	NUM
inlawrev-3567	277	11	.	.	PUNCT
inlawrev-3567	278	1	102	102	NUM
inlawrev-3567	278	2	.	.	PUNCT
inlawrev-3567	279	1	see	see	VERB
inlawrev-3567	279	2	i	i	PROPN
inlawrev-3567	279	3	d	d	PROPN
inlawrev-3567	279	4	§	§	PROPN
inlawrev-3567	279	5	6	6	NUM
inlawrev-3567	279	6	-	-	SYM
inlawrev-3567	279	7	6	6	NUM
inlawrev-3567	279	8	-	-	PUNCT
inlawrev-3567	279	9	4.1	4.1	NUM
inlawrev-3567	279	10	-	-	NUM
inlawrev-3567	279	11	14.5	14.5	NUM
inlawrev-3567	279	12	.	.	PUNCT
inlawrev-3567	280	1	1550	1550	NUM
inlawrev-3567	280	2	indiana	indiana	PROPN
inlawrev-3567	280	3	law	law	PROPN
inlawrev-3567	280	4	review	review	NOUN
inlawrev-3567	280	5	[	[	X
inlawrev-3567	280	6	vol	vol	NOUN
inlawrev-3567	280	7	.	.	PUNCT
inlawrev-3567	281	1	35:1541	35:1541	NUM
inlawrev-3567	281	2	specifying	specify	VERB
inlawrev-3567	281	3	reporting	reporting	NOUN
inlawrev-3567	281	4	requirements	requirement	NOUN
inlawrev-3567	281	5	and	and	CCONJ
inlawrev-3567	281	6	periods	period	NOUN
inlawrev-3567	281	7	.	.	PUNCT
inlawrev-3567	282	1	^	^	NOUN
inlawrev-3567	282	2	°	°	NOUN
inlawrev-3567	282	3	^	^	PUNCT
inlawrev-3567	282	4	despite	despite	SCONJ
inlawrev-3567	282	5	these	these	DET
inlawrev-3567	282	6	enumerated	enumerate	VERB
inlawrev-3567	282	7	powers	power	NOUN
inlawrev-3567	282	8	,	,	PUNCT
inlawrev-3567	282	9	the	the	DET
inlawrev-3567	282	10	general	general	ADJ
inlawrev-3567	282	11	assembly	assembly	NOUN
inlawrev-3567	282	12	also	also	ADV
inlawrev-3567	282	13	retains	retain	VERB
inlawrev-3567	282	14	the	the	DET
inlawrev-3567	282	15	authority	authority	NOUN
inlawrev-3567	282	16	to	to	PART
inlawrev-3567	282	17	determine	determine	VERB
inlawrev-3567	282	18	whether	whether	SCONJ
inlawrev-3567	282	19	to	to	PART
inlawrev-3567	282	20	impose	impose	VERB
inlawrev-3567	282	21	a	a	DET
inlawrev-3567	282	22	tax	tax	NOUN
inlawrev-3567	282	23	,	,	PUNCT
inlawrev-3567	282	24	to	to	PART
inlawrev-3567	282	25	prescribe	prescribe	VERB
inlawrev-3567	282	26	the	the	DET
inlawrev-3567	282	27	tax	tax	NOUN
inlawrev-3567	282	28	rates	rate	NOUN
inlawrev-3567	282	29	,	,	PUNCT
inlawrev-3567	282	30	to	to	PART
inlawrev-3567	282	31	define	define	VERB
inlawrev-3567	282	32	tax	tax	NOUN
inlawrev-3567	282	33	exemptions	exemption	NOUN
inlawrev-3567	282	34	and	and	CCONJ
inlawrev-3567	282	35	deductions	deduction	NOUN
inlawrev-3567	282	36	,	,	PUNCT
inlawrev-3567	282	37	and	and	CCONJ
inlawrev-3567	282	38	to	to	PART
inlawrev-3567	282	39	determine	determine	VERB
inlawrev-3567	282	40	what	what	PRON
inlawrev-3567	282	41	constitutes	constitute	VERB
inlawrev-3567	282	42	a	a	DET
inlawrev-3567	282	43	taxable	taxable	ADJ
inlawrev-3567	282	44	event	event	NOUN
inlawrev-3567	282	45	.	.	PUNCT
inlawrev-3567	283	1	'	'	PUNCT
inlawrev-3567	283	2	°	°	NOUN
inlawrev-3567	283	3	^	^	PUNCT
inlawrev-3567	283	4	the	the	DET
inlawrev-3567	283	5	general	general	PROPN
inlawrev-3567	283	6	assembly	assembly	NOUN
inlawrev-3567	283	7	further	far	ADV
inlawrev-3567	283	8	replaced	replace	VERB
inlawrev-3567	283	9	all	all	DET
inlawrev-3567	283	10	references	reference	NOUN
inlawrev-3567	283	11	to	to	ADP
inlawrev-3567	283	12	the	the	DET
inlawrev-3567	283	13	base	base	ADJ
inlawrev-3567	283	14	state	state	NOUN
inlawrev-3567	283	15	fuel	fuel	NOUN
inlawrev-3567	283	16	tax	tax	NOUN
inlawrev-3567	283	17	agreement	agreement	NOUN
inlawrev-3567	283	18	with	with	ADP
inlawrev-3567	283	19	references	reference	NOUN
inlawrev-3567	283	20	to	to	ADP
inlawrev-3567	283	21	the	the	DET
inlawrev-3567	283	22	ifta	ifta	NOUN
inlawrev-3567	283	23	.	.	PUNCT
inlawrev-3567	283	24	'	'	PUNCT
inlawrev-3567	283	25	°	°	PROPN
inlawrev-3567	283	26	^	^	PUNCT
inlawrev-3567	283	27	g.	g.	PROPN
inlawrev-3567	283	28	cigarette	cigarette	PROPN
inlawrev-3567	283	29	tax	tax	NOUN
inlawrev-3567	283	30	the	the	DET
inlawrev-3567	283	31	general	general	ADJ
inlawrev-3567	283	32	assembly	assembly	NOUN
inlawrev-3567	283	33	amended	amend	VERB
inlawrev-3567	283	34	the	the	DET
inlawrev-3567	283	35	law	law	NOUN
inlawrev-3567	283	36	appropriating	appropriate	VERB
inlawrev-3567	283	37	the	the	DET
inlawrev-3567	283	38	money	money	NOUN
inlawrev-3567	283	39	from	from	ADP
inlawrev-3567	283	40	the	the	DET
inlawrev-3567	283	41	cigarette	cigarette	NOUN
inlawrev-3567	283	42	tax	tax	NOUN
inlawrev-3567	283	43	that	that	PRON
inlawrev-3567	283	44	is	be	AUX
inlawrev-3567	283	45	in	in	ADP
inlawrev-3567	283	46	the	the	DET
inlawrev-3567	283	47	mental	mental	ADJ
inlawrev-3567	283	48	health	health	NOUN
inlawrev-3567	283	49	centers	center	NOUN
inlawrev-3567	283	50	fund	fund	NOUN
inlawrev-3567	283	51	,	,	PUNCT
inlawrev-3567	283	52	to	to	ADP
inlawrev-3567	283	53	the	the	DET
inlawrev-3567	283	54	division	division	NOUN
inlawrev-3567	283	55	of	of	ADP
inlawrev-3567	283	56	mental	mental	ADJ
inlawrev-3567	283	57	health	health	NOUN
inlawrev-3567	283	58	and	and	CCONJ
inlawrev-3567	283	59	addiction	addiction	NOUN
inlawrev-3567	283	60	.	.	PUNCT
inlawrev-3567	284	1	'^	'^	PROPN
inlawrev-3567	284	2	k	k	PROPN
inlawrev-3567	284	3	tax	tax	PROPN
inlawrev-3567	284	4	administration	administration	PROPN
inlawrev-3567	284	5	the	the	DET
inlawrev-3567	284	6	general	general	PROPN
inlawrev-3567	284	7	assembly	assembly	NOUN
inlawrev-3567	284	8	amended	amend	VERB
inlawrev-3567	284	9	existing	exist	VERB
inlawrev-3567	284	10	laws	law	NOUN
inlawrev-3567	284	11	and	and	CCONJ
inlawrev-3567	284	12	added	add	VERB
inlawrev-3567	284	13	new	new	ADJ
inlawrev-3567	284	14	laws	law	NOUN
inlawrev-3567	284	15	with	with	ADP
inlawrev-3567	284	16	respect	respect	NOUN
inlawrev-3567	284	17	to	to	ADP
inlawrev-3567	284	18	tax	tax	NOUN
inlawrev-3567	284	19	administration	administration	NOUN
inlawrev-3567	284	20	.	.	PUNCT
inlawrev-3567	285	1	for	for	ADP
inlawrev-3567	285	2	example	example	NOUN
inlawrev-3567	285	3	,	,	PUNCT
inlawrev-3567	285	4	the	the	DET
inlawrev-3567	285	5	general	general	ADJ
inlawrev-3567	285	6	assembly	assembly	NOUN
inlawrev-3567	285	7	added	add	VERB
inlawrev-3567	285	8	the	the	DET
inlawrev-3567	285	9	municipal	municipal	ADJ
inlawrev-3567	285	10	option	option	NOUN
inlawrev-3567	285	11	income	income	NOUN
inlawrev-3567	285	12	tax	tax	NOUN
inlawrev-3567	285	13	to	to	ADP
inlawrev-3567	285	14	the	the	DET
inlawrev-3567	285	15	list	list	NOUN
inlawrev-3567	285	16	of	of	ADP
inlawrev-3567	285	17	taxes	taxis	NOUN
inlawrev-3567	285	18	defined	define	VERB
inlawrev-3567	285	19	as	as	ADP
inlawrev-3567	285	20	listed	list	VERB
inlawrev-3567	285	21	taxes	taxis	NOUN
inlawrev-3567	285	22	.	.	PUNCT
inlawrev-3567	286	1	'	'	PUNCT
inlawrev-3567	286	2	°	°	NOUN
inlawrev-3567	286	3	^	^	PUNCT
inlawrev-3567	286	4	the	the	DET
inlawrev-3567	286	5	general	general	ADJ
inlawrev-3567	286	6	assembly	assembly	NOUN
inlawrev-3567	286	7	also	also	ADV
inlawrev-3567	286	8	changed	change	VERB
inlawrev-3567	286	9	the	the	DET
inlawrev-3567	286	10	name	name	NOUN
inlawrev-3567	286	11	ofthe	ofthe	ADJ
inlawrev-3567	286	12	alcoholic	alcoholic	PROPN
inlawrev-3567	286	13	beverage	beverage	NOUN
inlawrev-3567	286	14	commission	commission	NOUN
inlawrev-3567	286	15	to	to	ADP
inlawrev-3567	286	16	the	the	DET
inlawrev-3567	286	17	alcohol	alcohol	NOUN
inlawrev-3567	286	18	and	and	CCONJ
inlawrev-3567	286	19	tobacco	tobacco	NOUN
inlawrev-3567	286	20	commission	commission	NOUN
inlawrev-3567	286	21	.	.	PUNCT
inlawrev-3567	287	1	'^	'^	PROPN
inlawrev-3567	287	2	*	*	PROPN
inlawrev-3567	287	3	the	the	DET
inlawrev-3567	287	4	general	general	PROPN
inlawrev-3567	287	5	assembly	assembly	NOUN
inlawrev-3567	287	6	amended	amend	VERB
inlawrev-3567	287	7	the	the	DET
inlawrev-3567	287	8	powers	power	NOUN
inlawrev-3567	287	9	of	of	ADP
inlawrev-3567	287	10	the	the	DET
inlawrev-3567	287	11	idr	idr	PROPN
inlawrev-3567	287	12	by	by	ADP
inlawrev-3567	287	13	permitting	permit	VERB
inlawrev-3567	287	14	the	the	DET
inlawrev-3567	287	15	department	department	NOUN
inlawrev-3567	287	16	to	to	PART
inlawrev-3567	287	17	enter	enter	VERB
inlawrev-3567	287	18	into	into	ADP
inlawrev-3567	287	19	the	the	DET
inlawrev-3567	287	20	ifta	ifta	NOUN
inlawrev-3567	287	21	.	.	PUNCT
inlawrev-3567	287	22	'^	'^	PROPN
inlawrev-3567	287	23	if	if	SCONJ
inlawrev-3567	287	24	the	the	DET
inlawrev-3567	287	25	idr	idr	PROPN
inlawrev-3567	287	26	does	do	AUX
inlawrev-3567	287	27	enter	enter	VERB
inlawrev-3567	287	28	into	into	ADP
inlawrev-3567	287	29	the	the	DET
inlawrev-3567	287	30	agreement	agreement	NOUN
inlawrev-3567	287	31	,	,	PUNCT
inlawrev-3567	287	32	then	then	ADV
inlawrev-3567	287	33	any	any	DET
inlawrev-3567	287	34	conflicts	conflict	NOUN
inlawrev-3567	287	35	between	between	ADP
inlawrev-3567	287	36	the	the	DET
inlawrev-3567	287	37	provisions	provision	NOUN
inlawrev-3567	287	38	of	of	ADP
inlawrev-3567	287	39	the	the	DET
inlawrev-3567	287	40	agreement	agreement	NOUN
inlawrev-3567	287	41	and	and	CCONJ
inlawrev-3567	287	42	any	any	DET
inlawrev-3567	287	43	indiana	indiana	PROPN
inlawrev-3567	287	44	statute	statute	NOUN
inlawrev-3567	287	45	will	will	AUX
inlawrev-3567	287	46	be	be	AUX
inlawrev-3567	287	47	resolved	resolve	VERB
inlawrev-3567	287	48	in	in	ADP
inlawrev-3567	287	49	favor	favor	NOUN
inlawrev-3567	287	50	ofthe	ofthe	ADJ
inlawrev-3567	287	51	state	state	NOUN
inlawrev-3567	287	52	statute	statute	NOUN
inlawrev-3567	287	53	.	.	PUNCT
inlawrev-3567	288	1	"	"	PUNCT
inlawrev-3567	288	2	°	°	CCONJ
inlawrev-3567	288	3	any	any	DET
inlawrev-3567	288	4	conflicts	conflict	NOUN
inlawrev-3567	288	5	between	between	ADP
inlawrev-3567	288	6	the	the	DET
inlawrev-3567	288	7	provisions	provision	NOUN
inlawrev-3567	288	8	ofthe	ofthe	NOUN
inlawrev-3567	288	9	agreement	agreement	NOUN
inlawrev-3567	288	10	and	and	CCONJ
inlawrev-3567	288	11	provisions	provision	NOUN
inlawrev-3567	288	12	in	in	ADP
inlawrev-3567	288	13	the	the	DET
inlawrev-3567	288	14	indiana	indiana	PROPN
inlawrev-3567	288	15	administrative	administrative	PROPN
inlawrev-3567	288	16	code	code	PROPN
inlawrev-3567	288	17	will	will	AUX
inlawrev-3567	288	18	be	be	AUX
inlawrev-3567	288	19	resolved	resolve	VERB
inlawrev-3567	288	20	in	in	ADP
inlawrev-3567	288	21	favor	favor	NOUN
inlawrev-3567	288	22	of	of	ADP
inlawrev-3567	288	23	the	the	DET
inlawrev-3567	288	24	agreement	agreement	NOUN
inlawrev-3567	288	25	.	.	PUNCT
inlawrev-3567	288	26	'	'	PUNCT
inlawrev-3567	288	27	''	''	PUNCT
inlawrev-3567	289	1	the	the	DET
inlawrev-3567	289	2	general	general	ADJ
inlawrev-3567	289	3	assembly	assembly	NOUN
inlawrev-3567	289	4	amended	amend	VERB
inlawrev-3567	289	5	the	the	DET
inlawrev-3567	289	6	law	law	NOUN
inlawrev-3567	289	7	ofassessment	ofassessment	NOUN
inlawrev-3567	289	8	oftaxes	oftaxe	NOUN
inlawrev-3567	289	9	by	by	ADP
inlawrev-3567	289	10	providing	provide	VERB
inlawrev-3567	289	11	that	that	SCONJ
inlawrev-3567	289	12	if	if	SCONJ
inlawrev-3567	289	13	the	the	DET
inlawrev-3567	289	14	idr	idr	PROPN
inlawrev-3567	289	15	sends	send	VERB
inlawrev-3567	289	16	out	out	ADP
inlawrev-3567	289	17	a	a	DET
inlawrev-3567	289	18	notice	notice	NOUN
inlawrev-3567	289	19	of	of	ADP
inlawrev-3567	289	20	a	a	DET
inlawrev-3567	289	21	proposed	propose	VERB
inlawrev-3567	289	22	tax	tax	NOUN
inlawrev-3567	289	23	assessment	assessment	NOUN
inlawrev-3567	289	24	and	and	CCONJ
inlawrev-3567	289	25	the	the	DET
inlawrev-3567	289	26	notice	notice	NOUN
inlawrev-3567	289	27	is	be	AUX
inlawrev-3567	289	28	returned	return	VERB
inlawrev-3567	289	29	because	because	SCONJ
inlawrev-3567	289	30	the	the	DET
inlawrev-3567	289	31	taxpayer	taxpayer	NOUN
inlawrev-3567	289	32	has	have	AUX
inlawrev-3567	289	33	moved	move	VERB
inlawrev-3567	289	34	,	,	PUNCT
inlawrev-3567	289	35	and	and	CCONJ
inlawrev-3567	289	36	the	the	DET
inlawrev-3567	289	37	idr	idr	PROPN
inlawrev-3567	289	38	can	can	AUX
inlawrev-3567	289	39	not	not	PART
inlawrev-3567	289	40	determine	determine	VERB
inlawrev-3567	289	41	the	the	DET
inlawrev-3567	289	42	taxpayer	taxpayer	NOUN
inlawrev-3567	289	43	's	's	PART
inlawrev-3567	289	44	new	new	ADJ
inlawrev-3567	289	45	address	address	NOUN
inlawrev-3567	289	46	,	,	PUNCT
inlawrev-3567	289	47	the	the	DET
inlawrev-3567	289	48	idr	idr	PROPN
inlawrev-3567	289	49	may	may	AUX
inlawrev-3567	289	50	immediately	immediately	ADV
inlawrev-3567	289	51	make	make	VERB
inlawrev-3567	289	52	an	an	DET
inlawrev-3567	289	53	assessment	assessment	NOUN
inlawrev-3567	289	54	for	for	ADP
inlawrev-3567	289	55	the	the	DET
inlawrev-3567	289	56	taxes	taxis	NOUN
inlawrev-3567	289	57	owing	owe	VERB
inlawrev-3567	289	58	and	and	CCONJ
inlawrev-3567	289	59	demand	demand	VERB
inlawrev-3567	289	60	immediate	immediate	ADJ
inlawrev-3567	289	61	payment	payment	NOUN
inlawrev-3567	289	62	without	without	ADP
inlawrev-3567	289	63	issuing	issue	VERB
inlawrev-3567	289	64	a	a	DET
inlawrev-3567	289	65	ten	ten	NUM
inlawrev-3567	289	66	-	-	PUNCT
inlawrev-3567	289	67	day	day	NOUN
inlawrev-3567	289	68	demand	demand	NOUN
inlawrev-3567	289	69	notice	notice	NOUN
inlawrev-3567	289	70	.	.	PUNCT
inlawrev-3567	290	1	''^	''^	PROPN
inlawrev-3567	290	2	103	103	NUM
inlawrev-3567	290	3	.	.	PUNCT
inlawrev-3567	291	1	i	i	PRON
inlawrev-3567	291	2	d	d	PROPN
inlawrev-3567	291	3	§	§	PROPN
inlawrev-3567	291	4	6	6	NUM
inlawrev-3567	291	5	-	-	SYM
inlawrev-3567	291	6	6	6	NUM
inlawrev-3567	291	7	-	-	SYM
inlawrev-3567	291	8	4	4	NUM
inlawrev-3567	291	9	.	.	NOUN
inlawrev-3567	291	10	1	1	NUM
inlawrev-3567	291	11	-	-	SYM
inlawrev-3567	291	12	1	1	NUM
inlawrev-3567	291	13	4.5(a	4.5(a	NUM
inlawrev-3567	291	14	)	)	PUNCT
inlawrev-3567	291	15	.	.	PUNCT
inlawrev-3567	292	1	104	104	NUM
inlawrev-3567	292	2	.	.	PUNCT
inlawrev-3567	293	1	i	i	PRON
inlawrev-3567	293	2	d	d	PROPN
inlawrev-3567	293	3	§	§	PROPN
inlawrev-3567	293	4	6	6	NUM
inlawrev-3567	293	5	-	-	SYM
inlawrev-3567	293	6	6	6	NUM
inlawrev-3567	293	7	-	-	SYM
inlawrev-3567	293	8	4	4	NUM
inlawrev-3567	293	9	.	.	NOUN
inlawrev-3567	293	10	1	1	NUM
inlawrev-3567	293	11	-	-	SYM
inlawrev-3567	293	12	1	1	NUM
inlawrev-3567	293	13	4.5(b	4.5(b	NUM
inlawrev-3567	293	14	)	)	PUNCT
inlawrev-3567	293	15	.	.	PUNCT
inlawrev-3567	294	1	105	105	NUM
inlawrev-3567	294	2	.	.	PUNCT
inlawrev-3567	294	3	see	see	VERB
inlawrev-3567	294	4	i	i	PROPN
inlawrev-3567	294	5	d	d	PROPN
inlawrev-3567	294	6	§	§	PROPN
inlawrev-3567	294	7	§	§	PROPN
inlawrev-3567	294	8	6	6	NUM
inlawrev-3567	294	9	-	-	SYM
inlawrev-3567	294	10	6	6	NUM
inlawrev-3567	294	11	-	-	SYM
inlawrev-3567	294	12	4	4	NUM
inlawrev-3567	294	13	.	.	NOUN
inlawrev-3567	294	14	1	1	NUM
inlawrev-3567	294	15	-	-	SYM
inlawrev-3567	294	16	22	22	NUM
inlawrev-3567	294	17	to	to	ADP
inlawrev-3567	294	18	-26	-26	PROPN
inlawrev-3567	294	19	.	.	PUNCT
inlawrev-3567	295	1	1	1	NUM
inlawrev-3567	295	2	06	06	NUM
inlawrev-3567	295	3	.	.	PUNCT
inlawrev-3567	296	1	i	i	PRON
inlawrev-3567	296	2	d.	d.	PROPN
inlawrev-3567	296	3	§	§	PROPN
inlawrev-3567	296	4	6	6	NUM
inlawrev-3567	296	5	-	-	SYM
inlawrev-3567	296	6	7	7	NUM
inlawrev-3567	296	7	-	-	PUNCT
inlawrev-3567	296	8	1	1	NUM
inlawrev-3567	296	9	-	-	SYM
inlawrev-3567	296	10	32	32	NUM
inlawrev-3567	296	11	.	.	PUNCT
inlawrev-3567	296	12	1	1	NUM
inlawrev-3567	296	13	.	.	PUNCT
inlawrev-3567	297	1	the	the	DET
inlawrev-3567	297	2	division	division	NOUN
inlawrev-3567	297	3	has	have	AUX
inlawrev-3567	297	4	changed	change	VERB
inlawrev-3567	297	5	its	its	PRON
inlawrev-3567	297	6	name	name	NOUN
inlawrev-3567	297	7	from	from	ADP
inlawrev-3567	297	8	the	the	DET
inlawrev-3567	297	9	division	division	NOUN
inlawrev-3567	297	10	ofmental	ofmental	ADJ
inlawrev-3567	297	11	health	health	NOUN
inlawrev-3567	297	12	.	.	PUNCT
inlawrev-3567	298	1	see200\	see200\	NOUN
inlawrev-3567	298	2	ind	ind	NOUN
inlawrev-3567	298	3	.	.	PUNCT
inlawrev-3567	299	1	acts	act	VERB
inlawrev-3567	299	2	215	215	NUM
inlawrev-3567	299	3	,	,	PUNCT
inlawrev-3567	299	4	§	§	PROPN
inlawrev-3567	299	5	11	11	NUM
inlawrev-3567	299	6	.	.	PUNCT
inlawrev-3567	300	1	107	107	NUM
inlawrev-3567	300	2	.	.	PUNCT
inlawrev-3567	301	1	2001	2001	NUM
inlawrev-3567	301	2	ind	ind	NOUN
inlawrev-3567	301	3	.	.	PUNCT
inlawrev-3567	302	1	acts	act	VERB
inlawrev-3567	302	2	151	151	NUM
inlawrev-3567	302	3	,	,	PUNCT
inlawrev-3567	302	4	§	§	PROPN
inlawrev-3567	302	5	(	(	PUNCT
inlawrev-3567	302	6	codified	codify	VERB
inlawrev-3567	302	7	at	at	ADP
inlawrev-3567	302	8	ind	ind	PROPN
inlawrev-3567	302	9	.	.	PUNCT
inlawrev-3567	303	1	code	code	PROPN
inlawrev-3567	303	2	§	§	PROPN
inlawrev-3567	303	3	§	§	PROPN
inlawrev-3567	303	4	6	6	NUM
inlawrev-3567	303	5	-	-	SYM
inlawrev-3567	303	6	3.5	3.5	NUM
inlawrev-3567	303	7	-	-	PUNCT
inlawrev-3567	303	8	8	8	NUM
inlawrev-3567	303	9	-	-	SYM
inlawrev-3567	303	10	1	1	NUM
inlawrev-3567	303	11	to	to	ADP
inlawrev-3567	303	12	-25	-25	PROPN
inlawrev-3567	303	13	(	(	PUNCT
inlawrev-3567	303	14	supp	supp	PROPN
inlawrev-3567	303	15	.	.	PUNCT
inlawrev-3567	304	1	2001	2001	NUM
inlawrev-3567	304	2	)	)	PUNCT
inlawrev-3567	305	1	(	(	PUNCT
inlawrev-3567	305	2	describing	describe	VERB
inlawrev-3567	305	3	and	and	CCONJ
inlawrev-3567	305	4	enacting	enact	VERB
inlawrev-3567	305	5	the	the	DET
inlawrev-3567	305	6	municipal	municipal	ADJ
inlawrev-3567	305	7	option	option	NOUN
inlawrev-3567	305	8	income	income	NOUN
inlawrev-3567	305	9	tax	tax	NOUN
inlawrev-3567	305	10	)	)	PUNCT
inlawrev-3567	305	11	)	)	PUNCT
inlawrev-3567	305	12	.	.	PUNCT
inlawrev-3567	306	1	108	108	NUM
inlawrev-3567	306	2	.	.	PUNCT
inlawrev-3567	307	1	ind	ind	NOUN
inlawrev-3567	307	2	.	.	PUNCT
inlawrev-3567	308	1	code	code	PROPN
inlawrev-3567	308	2	§	§	PROPN
inlawrev-3567	308	3	6	6	NUM
inlawrev-3567	308	4	-	-	SYM
inlawrev-3567	308	5	8.1	8.1	NUM
inlawrev-3567	308	6	-	-	PUNCT
inlawrev-3567	308	7	7	7	NUM
inlawrev-3567	308	8	-	-	PUNCT
inlawrev-3567	308	9	l(m	l(m	PROPN
inlawrev-3567	308	10	)	)	PUNCT
inlawrev-3567	308	11	(	(	PUNCT
inlawrev-3567	308	12	1998	1998	NUM
inlawrev-3567	308	13	&	&	CCONJ
inlawrev-3567	308	14	supp	supp	PROPN
inlawrev-3567	308	15	.	.	PUNCT
inlawrev-3567	308	16	2001	2001	NUM
inlawrev-3567	308	17	)	)	PUNCT
inlawrev-3567	308	18	.	.	PUNCT
inlawrev-3567	309	1	109	109	NUM
inlawrev-3567	309	2	.	.	PUNCT
inlawrev-3567	310	1	i	i	PROPN
inlawrev-3567	310	2	d	d	PROPN
inlawrev-3567	310	3	§	§	PROPN
inlawrev-3567	310	4	6	6	NUM
inlawrev-3567	310	5	-	-	SYM
inlawrev-3567	310	6	8	8	NUM
inlawrev-3567	310	7	.	.	NOUN
inlawrev-3567	310	8	1	1	NUM
inlawrev-3567	310	9	-	-	SYM
inlawrev-3567	310	10	3	3	NUM
inlawrev-3567	310	11	-	-	SYM
inlawrev-3567	310	12	1	1	NUM
inlawrev-3567	310	13	4(a	4(a	NUM
inlawrev-3567	310	14	)	)	PUNCT
inlawrev-3567	310	15	.	.	PUNCT
inlawrev-3567	311	1	110	110	NUM
inlawrev-3567	311	2	.	.	PUNCT
inlawrev-3567	312	1	i	i	PRON
inlawrev-3567	312	2	d	d	PROPN
inlawrev-3567	312	3	§	§	PROPN
inlawrev-3567	312	4	6	6	NUM
inlawrev-3567	312	5	-	-	SYM
inlawrev-3567	312	6	8	8	NUM
inlawrev-3567	312	7	.	.	NOUN
inlawrev-3567	312	8	1	1	NUM
inlawrev-3567	312	9	-	-	PUNCT
inlawrev-3567	312	10	314(c)(1	314(c)(1	NUM
inlawrev-3567	312	11	)	)	PUNCT
inlawrev-3567	312	12	.	.	PUNCT
inlawrev-3567	313	1	111	111	NUM
inlawrev-3567	313	2	.	.	PUNCT
inlawrev-3567	314	1	i	i	PRON
inlawrev-3567	314	2	d	d	PROPN
inlawrev-3567	314	3	§	§	PROPN
inlawrev-3567	314	4	6	6	NUM
inlawrev-3567	314	5	-	-	SYM
inlawrev-3567	314	6	8	8	NUM
inlawrev-3567	314	7	.	.	NOUN
inlawrev-3567	314	8	1	1	NUM
inlawrev-3567	314	9	-	-	SYM
inlawrev-3567	314	10	314(c)(2	314(c)(2	NOUN
inlawrev-3567	314	11	)	)	PUNCT
inlawrev-3567	314	12	.	.	PUNCT
inlawrev-3567	315	1	1	1	NUM
inlawrev-3567	315	2	1	1	NUM
inlawrev-3567	315	3	2	2	NUM
inlawrev-3567	315	4	.	.	PUNCT
inlawrev-3567	316	1	i	i	PRON
inlawrev-3567	316	2	d.	d.	PROPN
inlawrev-3567	316	3	§	§	PROPN
inlawrev-3567	316	4	6	6	NUM
inlawrev-3567	316	5	-	-	SYM
inlawrev-3567	316	6	8	8	NUM
inlawrev-3567	316	7	.	.	NOUN
inlawrev-3567	316	8	1	1	NUM
inlawrev-3567	316	9	-5	-5	NOUN
inlawrev-3567	316	10	-	-	NOUN
inlawrev-3567	316	11	3(b	3(b	NUM
inlawrev-3567	316	12	)	)	PUNCT
inlawrev-3567	316	13	.	.	PUNCT
inlawrev-3567	317	1	this	this	DET
inlawrev-3567	317	2	statute	statute	NOUN
inlawrev-3567	317	3	expressly	expressly	ADV
inlawrev-3567	317	4	provides	provide	VERB
inlawrev-3567	317	5	that	that	SCONJ
inlawrev-3567	317	6	the	the	DET
inlawrev-3567	317	7	idr	idr	PROPN
inlawrev-3567	317	8	may	may	AUX
inlawrev-3567	317	9	ignore	ignore	VERB
inlawrev-3567	317	10	the	the	DET
inlawrev-3567	317	11	provision	provision	NOUN
inlawrev-3567	317	12	that	that	PRON
inlawrev-3567	317	13	provides	provide	VERB
inlawrev-3567	317	14	that	that	SCONJ
inlawrev-3567	317	15	the	the	DET
inlawrev-3567	317	16	taxpayer	taxpayer	NOUN
inlawrev-3567	317	17	has	have	VERB
inlawrev-3567	317	18	ten	ten	NUM
inlawrev-3567	317	19	days	day	NOUN
inlawrev-3567	317	20	to	to	PART
inlawrev-3567	317	21	show	show	VERB
inlawrev-3567	317	22	the	the	DET
inlawrev-3567	317	23	idr	idr	PROPN
inlawrev-3567	317	24	why	why	SCONJ
inlawrev-3567	317	25	it	it	PRON
inlawrev-3567	317	26	has	have	AUX
inlawrev-3567	317	27	not	not	PART
inlawrev-3567	317	28	paid	pay	VERB
inlawrev-3567	317	29	the	the	DET
inlawrev-3567	317	30	amount	amount	NOUN
inlawrev-3567	317	31	of	of	ADP
inlawrev-3567	317	32	tax	tax	NOUN
inlawrev-3567	317	33	required	require	VERB
inlawrev-3567	317	34	,	,	PUNCT
inlawrev-3567	317	35	fd	fd	PROPN
inlawrev-3567	317	36	.	.	PUNCT
inlawrev-3567	317	37	;	;	PUNCT
inlawrev-3567	317	38	see	see	VERB
inlawrev-3567	317	39	also	also	ADV
inlawrev-3567	317	40	i	i	PROPN
inlawrev-3567	317	41	d.	d.	PROPN
inlawrev-3567	317	42	§	§	PROPN
inlawrev-3567	317	43	6	6	NUM
inlawrev-3567	317	44	-	-	SYM
inlawrev-3567	317	45	8.1	8.1	NUM
inlawrev-3567	317	46	-	-	PUNCT
inlawrev-3567	317	47	8	8	NUM
inlawrev-3567	317	48	-	-	PUNCT
inlawrev-3567	317	49	2(a)(l	2(a)(l	NUM
inlawrev-3567	317	50	)	)	PUNCT
inlawrev-3567	317	51	.	.	PUNCT
inlawrev-3567	318	1	2002	2002	NUM
inlawrev-3567	318	2	]	]	PUNCT
inlawrev-3567	318	3	taxation	taxation	NOUN
inlawrev-3567	318	4	1551	1551	NUM
inlawrev-3567	318	5	the	the	DET
inlawrev-3567	318	6	general	general	ADJ
inlawrev-3567	318	7	assembly	assembly	NOUN
inlawrev-3567	318	8	amended	amend	VERB
inlawrev-3567	318	9	several	several	ADJ
inlawrev-3567	318	10	statutes	statute	NOUN
inlawrev-3567	318	11	dealing	deal	VERB
inlawrev-3567	318	12	with	with	ADP
inlawrev-3567	318	13	the	the	DET
inlawrev-3567	318	14	tax	tax	NOUN
inlawrev-3567	318	15	collection	collection	NOUN
inlawrev-3567	318	16	so	so	SCONJ
inlawrev-3567	318	17	that	that	SCONJ
inlawrev-3567	318	18	the	the	DET
inlawrev-3567	318	19	word	word	NOUN
inlawrev-3567	318	20	"	"	PUNCT
inlawrev-3567	318	21	lien	lien	NOUN
inlawrev-3567	318	22	"	"	PUNCT
inlawrev-3567	318	23	has	have	AUX
inlawrev-3567	318	24	been	be	AUX
inlawrev-3567	318	25	replaced	replace	VERB
inlawrev-3567	318	26	with	with	ADP
inlawrev-3567	318	27	"	"	PUNCT
inlawrev-3567	318	28	judgment	judgment	NOUN
inlawrev-3567	318	29	.	.	PUNCT
inlawrev-3567	319	1	""^	""^	PROPN
inlawrev-3567	319	2	a	a	DET
inlawrev-3567	319	3	new	new	ADJ
inlawrev-3567	319	4	law	law	NOUN
inlawrev-3567	319	5	regarding	regard	VERB
inlawrev-3567	319	6	tax	tax	NOUN
inlawrev-3567	319	7	collection	collection	NOUN
inlawrev-3567	319	8	mandates	mandate	NOUN
inlawrev-3567	319	9	that	that	SCONJ
inlawrev-3567	319	10	"	"	PUNCT
inlawrev-3567	319	11	a	a	DET
inlawrev-3567	319	12	judgment	judgment	NOUN
inlawrev-3567	319	13	arising	arise	VERB
inlawrev-3567	319	14	from	from	ADP
inlawrev-3567	319	15	a	a	DET
inlawrev-3567	319	16	tax	tax	NOUN
inlawrev-3567	319	17	warrant	warrant	NOUN
inlawrev-3567	319	18	is	be	AUX
inlawrev-3567	319	19	enforceable	enforceable	ADJ
inlawrev-3567	319	20	in	in	ADP
inlawrev-3567	319	21	the	the	DET
inlawrev-3567	319	22	same	same	ADJ
inlawrev-3567	319	23	manner	manner	NOUN
inlawrev-3567	319	24	as	as	ADP
inlawrev-3567	319	25	any	any	DET
inlawrev-3567	319	26	judgment	judgment	NOUN
inlawrev-3567	319	27	issued	issue	VERB
inlawrev-3567	319	28	by	by	ADP
inlawrev-3567	319	29	a	a	DET
inlawrev-3567	319	30	court	court	NOUN
inlawrev-3567	319	31	of	of	ADP
inlawrev-3567	319	32	general	general	ADJ
inlawrev-3567	319	33	jurisdiction	jurisdiction	NOUN
inlawrev-3567	319	34	.	.	PUNCT
inlawrev-3567	320	1	"	"	PUNCT
inlawrev-3567	320	2	"	"	PUNCT
inlawrev-3567	320	3	'	'	PUNCT
inlawrev-3567	320	4	*	*	PUNCT
inlawrev-3567	320	5	further	far	ADV
inlawrev-3567	320	6	,	,	PUNCT
inlawrev-3567	320	7	the	the	DET
inlawrev-3567	320	8	idr	idr	PROPN
inlawrev-3567	320	9	has	have	VERB
inlawrev-3567	320	10	the	the	DET
inlawrev-3567	320	11	power	power	NOUN
inlawrev-3567	320	12	to	to	PART
inlawrev-3567	320	13	initiate	initiate	VERB
inlawrev-3567	320	14	proceedings	proceeding	NOUN
inlawrev-3567	320	15	supplementary	supplementary	ADJ
inlawrev-3567	320	16	to	to	ADP
inlawrev-3567	320	17	the	the	DET
inlawrev-3567	320	18	execution	execution	NOUN
inlawrev-3567	320	19	of	of	ADP
inlawrev-3567	320	20	the	the	DET
inlawrev-3567	320	21	warrant	warrant	NOUN
inlawrev-3567	320	22	in	in	ADP
inlawrev-3567	320	23	any	any	DET
inlawrev-3567	320	24	court	court	NOUN
inlawrev-3567	320	25	of	of	ADP
inlawrev-3567	320	26	general	general	ADJ
inlawrev-3567	320	27	jurisdiction	jurisdiction	NOUN
inlawrev-3567	320	28	in	in	ADP
inlawrev-3567	320	29	the	the	DET
inlawrev-3567	320	30	county	county	NOUN
inlawrev-3567	320	31	where	where	SCONJ
inlawrev-3567	320	32	the	the	DET
inlawrev-3567	320	33	tax	tax	NOUN
inlawrev-3567	320	34	warrant	warrant	NOUN
inlawrev-3567	320	35	is	be	AUX
inlawrev-3567	320	36	recorded	record	VERB
inlawrev-3567	320	37	.	.	PUNCT
inlawrev-3567	321	1	"^	"^	PART
inlawrev-3567	321	2	/.	/.	PUNCT
inlawrev-3567	322	1	innkeeper	innkeeper	NOUN
inlawrev-3567	322	2	's	's	PART
inlawrev-3567	322	3	tax	tax	NOUN
inlawrev-3567	322	4	the	the	DET
inlawrev-3567	322	5	general	general	ADJ
inlawrev-3567	322	6	assembly	assembly	NOUN
inlawrev-3567	322	7	amended	amend	VERB
inlawrev-3567	322	8	and	and	CCONJ
inlawrev-3567	322	9	added	add	VERB
inlawrev-3567	322	10	several	several	ADJ
inlawrev-3567	322	11	laws	law	NOUN
inlawrev-3567	322	12	regarding	regard	VERB
inlawrev-3567	322	13	the	the	DET
inlawrev-3567	322	14	vigo	vigo	PROPN
inlawrev-3567	322	15	county	county	PROPN
inlawrev-3567	322	16	innkeeper	innkeeper	NOUN
inlawrev-3567	322	17	's	's	PART
inlawrev-3567	322	18	tax	tax	NOUN
inlawrev-3567	322	19	.	.	PUNCT
inlawrev-3567	323	1	for	for	ADP
inlawrev-3567	323	2	example	example	NOUN
inlawrev-3567	323	3	,	,	PUNCT
inlawrev-3567	323	4	the	the	DET
inlawrev-3567	323	5	vigo	vigo	PROPN
inlawrev-3567	323	6	county	county	PROPN
inlawrev-3567	323	7	convention	convention	PROPN
inlawrev-3567	323	8	and	and	CCONJ
inlawrev-3567	323	9	visitor	visitor	PROPN
inlawrev-3567	323	10	commission	commission	PROPN
inlawrev-3567	323	11	now	now	ADV
inlawrev-3567	323	12	has	have	VERB
inlawrev-3567	323	13	the	the	DET
inlawrev-3567	323	14	power	power	NOUN
inlawrev-3567	323	15	to	to	PART
inlawrev-3567	323	16	issue	issue	VERB
inlawrev-3567	323	17	bonds	bond	NOUN
inlawrev-3567	323	18	and	and	CCONJ
inlawrev-3567	323	19	enter	enter	VERB
inlawrev-3567	323	20	into	into	ADP
inlawrev-3567	323	21	leases	lease	NOUN
inlawrev-3567	323	22	for	for	ADP
inlawrev-3567	323	23	the	the	DET
inlawrev-3567	323	24	construction	construction	NOUN
inlawrev-3567	323	25	and	and	CCONJ
inlawrev-3567	323	26	equipping	equipping	NOUN
inlawrev-3567	323	27	of	of	ADP
inlawrev-3567	323	28	a	a	DET
inlawrev-3567	323	29	sports	sport	NOUN
inlawrev-3567	323	30	and	and	CCONJ
inlawrev-3567	323	31	recreational	recreational	ADJ
inlawrev-3567	323	32	facility	facility	NOUN
inlawrev-3567	323	33	.	.	PUNCT
inlawrev-3567	324	1	"^	"^	VERB
inlawrev-3567	324	2	this	this	PRON
inlawrev-3567	324	3	is	be	AUX
inlawrev-3567	324	4	so	so	SCONJ
inlawrev-3567	324	5	because	because	SCONJ
inlawrev-3567	324	6	the	the	DET
inlawrev-3567	324	7	general	general	ADJ
inlawrev-3567	324	8	assembly	assembly	NOUN
inlawrev-3567	324	9	found	find	VERB
inlawrev-3567	324	10	that	that	SCONJ
inlawrev-3567	324	11	vigo	vigo	PROPN
inlawrev-3567	324	12	county	county	PROPN
inlawrev-3567	324	13	"	"	PUNCT
inlawrev-3567	324	14	possesses	possess	VERB
inlawrev-3567	324	15	a	a	DET
inlawrev-3567	324	16	unique	unique	ADJ
inlawrev-3567	324	17	opportunity	opportunity	NOUN
inlawrev-3567	324	18	to	to	PART
inlawrev-3567	324	19	promote	promote	VERB
inlawrev-3567	324	20	and	and	CCONJ
inlawrev-3567	324	21	encourage	encourage	VERB
inlawrev-3567	324	22	conventions	convention	NOUN
inlawrev-3567	324	23	"	"	PUNCT
inlawrev-3567	324	24	and	and	CCONJ
inlawrev-3567	324	25	special	special	ADJ
inlawrev-3567	324	26	events	event	NOUN
inlawrev-3567	324	27	from	from	ADP
inlawrev-3567	324	28	which	which	PRON
inlawrev-3567	324	29	it	it	PRON
inlawrev-3567	324	30	could	could	AUX
inlawrev-3567	324	31	benefit	benefit	VERB
inlawrev-3567	324	32	if	if	SCONJ
inlawrev-3567	324	33	it	it	PRON
inlawrev-3567	324	34	had	have	VERB
inlawrev-3567	324	35	a	a	DET
inlawrev-3567	324	36	sports	sport	NOUN
inlawrev-3567	324	37	and	and	CCONJ
inlawrev-3567	324	38	recreation	recreation	NOUN
inlawrev-3567	324	39	facility	facility	NOUN
inlawrev-3567	324	40	within	within	ADP
inlawrev-3567	324	41	its	its	PRON
inlawrev-3567	324	42	borders	border	NOUN
inlawrev-3567	324	43	.	.	PUNCT
inlawrev-3567	325	1	"^	"^	VERB
inlawrev-3567	325	2	the	the	DET
inlawrev-3567	325	3	general	general	ADJ
inlawrev-3567	325	4	assembly	assembly	NOUN
inlawrev-3567	325	5	covenanted	covenant	VERB
inlawrev-3567	325	6	that	that	SCONJ
inlawrev-3567	325	7	it	it	PRON
inlawrev-3567	325	8	would	would	AUX
inlawrev-3567	325	9	not	not	PART
inlawrev-3567	325	10	amend	amend	VERB
inlawrev-3567	325	11	or	or	CCONJ
inlawrev-3567	325	12	repeal	repeal	VERB
inlawrev-3567	325	13	this	this	DET
inlawrev-3567	325	14	law	law	NOUN
inlawrev-3567	325	15	while	while	SCONJ
inlawrev-3567	325	16	there	there	PRON
inlawrev-3567	325	17	are	be	VERB
inlawrev-3567	325	18	any	any	DET
inlawrev-3567	325	19	outstanding	outstanding	ADJ
inlawrev-3567	325	20	bonds	bond	NOUN
inlawrev-3567	325	21	or	or	CCONJ
inlawrev-3567	325	22	payments	payment	NOUN
inlawrev-3567	325	23	due	due	ADJ
inlawrev-3567	325	24	under	under	ADP
inlawrev-3567	325	25	any	any	DET
inlawrev-3567	325	26	lease	lease	NOUN
inlawrev-3567	325	27	.	.	PUNCT
inlawrev-3567	326	1	"	"	PUNCT
inlawrev-3567	326	2	^	^	PUNCT
inlawrev-3567	326	3	the	the	DET
inlawrev-3567	326	4	commission	commission	NOUN
inlawrev-3567	326	5	also	also	ADV
inlawrev-3567	326	6	has	have	VERB
inlawrev-3567	326	7	the	the	DET
inlawrev-3567	326	8	ability	ability	NOUN
inlawrev-3567	326	9	to	to	PART
inlawrev-3567	326	10	exercise	exercise	VERB
inlawrev-3567	326	11	the	the	DET
inlawrev-3567	326	12	power	power	NOUN
inlawrev-3567	326	13	of	of	ADP
inlawrev-3567	326	14	eminent	eminent	ADJ
inlawrev-3567	326	15	domain	domain	NOUN
inlawrev-3567	326	16	for	for	ADP
inlawrev-3567	326	17	the	the	DET
inlawrev-3567	326	18	purpose	purpose	NOUN
inlawrev-3567	326	19	of	of	ADP
inlawrev-3567	326	20	encouraging	encourage	VERB
inlawrev-3567	326	21	conventions	convention	NOUN
inlawrev-3567	326	22	and	and	CCONJ
inlawrev-3567	326	23	tourism	tourism	NOUN
inlawrev-3567	326	24	.	.	PUNCT
inlawrev-3567	327	1	"^	"^	PUNCT
inlawrev-3567	327	2	the	the	DET
inlawrev-3567	327	3	commission	commission	NOUN
inlawrev-3567	327	4	can	can	AUX
inlawrev-3567	327	5	now	now	ADV
inlawrev-3567	327	6	enter	enter	VERB
inlawrev-3567	327	7	into	into	ADP
inlawrev-3567	327	8	agreements	agreement	NOUN
inlawrev-3567	327	9	to	to	PART
inlawrev-3567	327	10	pledge	pledge	VERB
inlawrev-3567	327	11	money	money	NOUN
inlawrev-3567	327	12	deposited	deposit	VERB
inlawrev-3567	327	13	in	in	ADP
inlawrev-3567	327	14	the	the	DET
inlawrev-3567	327	15	convention	convention	NOUN
inlawrev-3567	327	16	and	and	CCONJ
inlawrev-3567	327	17	visitor	visitor	PROPN
inlawrev-3567	327	18	promotion	promotion	NOUN
inlawrev-3567	327	19	fund^^	fund^^	NOUN
inlawrev-3567	327	20	°	°	NOUN
inlawrev-3567	327	21	to	to	PART
inlawrev-3567	327	22	pay	pay	VERB
inlawrev-3567	327	23	for	for	ADP
inlawrev-3567	327	24	the	the	DET
inlawrev-3567	327	25	construction	construction	NOUN
inlawrev-3567	327	26	and	and	CCONJ
inlawrev-3567	327	27	equipping	equipping	NOUN
inlawrev-3567	327	28	of	of	ADP
inlawrev-3567	327	29	a	a	DET
inlawrev-3567	327	30	sports	sport	NOUN
inlawrev-3567	327	31	and	and	CCONJ
inlawrev-3567	327	32	recreation	recreation	NOUN
inlawrev-3567	327	33	facility	facility	NOUN
inlawrev-3567	327	34	.	.	PUNCT
inlawrev-3567	328	1	'^	'^	PROPN
inlawrev-3567	328	2	'	'	PART
inlawrev-3567	328	3	any	any	DET
inlawrev-3567	328	4	sports	sport	NOUN
inlawrev-3567	328	5	and	and	CCONJ
inlawrev-3567	328	6	recreational	recreational	ADJ
inlawrev-3567	328	7	facility	facility	NOUN
inlawrev-3567	328	8	constructed	construct	VERB
inlawrev-3567	328	9	pursuant	pursuant	ADV
inlawrev-3567	328	10	to	to	ADP
inlawrev-3567	328	11	these	these	DET
inlawrev-3567	328	12	new	new	ADJ
inlawrev-3567	328	13	laws	law	NOUN
inlawrev-3567	328	14	must	must	AUX
inlawrev-3567	328	15	"	"	PUNCT
inlawrev-3567	328	16	serve	serve	VERB
inlawrev-3567	328	17	[	[	X
inlawrev-3567	328	18	]	]	X
inlawrev-3567	328	19	a	a	DET
inlawrev-3567	328	20	public	public	ADJ
inlawrev-3567	328	21	purpose	purpose	NOUN
inlawrev-3567	328	22	and	and	CCONJ
inlawrev-3567	328	23	[	[	X
inlawrev-3567	328	24	be	be	AUX
inlawrev-3567	328	25	]	]	PUNCT
inlawrev-3567	328	26	of	of	ADP
inlawrev-3567	328	27	benefit	benefit	NOUN
inlawrev-3567	328	28	to	to	ADP
inlawrev-3567	328	29	the	the	DET
inlawrev-3567	328	30	general	general	ADJ
inlawrev-3567	328	31	welfare	welfare	NOUN
inlawrev-3567	328	32	of	of	ADP
inlawrev-3567	328	33	the	the	DET
inlawrev-3567	328	34	county	county	NOUN
inlawrev-3567	328	35	by	by	ADP
inlawrev-3567	328	36	encouraging	encourage	VERB
inlawrev-3567	328	37	investment	investment	NOUN
inlawrev-3567	328	38	,	,	PUNCT
inlawrev-3567	328	39	job	job	NOUN
inlawrev-3567	328	40	creation	creation	NOUN
inlawrev-3567	328	41	and	and	CCONJ
inlawrev-3567	328	42	retention	retention	NOUN
inlawrev-3567	328	43	,	,	PUNCT
inlawrev-3567	328	44	and	and	CCONJ
inlawrev-3567	328	45	economic	economic	ADJ
inlawrev-3567	328	46	growth	growth	NOUN
inlawrev-3567	328	47	and	and	CCONJ
inlawrev-3567	328	48	diversity	diversity	NOUN
inlawrev-3567	328	49	.	.	PUNCT
inlawrev-3567	328	50	"	"	PUNCT
inlawrev-3567	329	1	'	'	PUNCT
inlawrev-3567	329	2	^^	^^	SYM
inlawrev-3567	329	3	ii	ii	PROPN
inlawrev-3567	329	4	.	.	PUNCT
inlawrev-3567	330	1	indiana	indiana	PROPN
inlawrev-3567	330	2	tax	tax	PROPN
inlawrev-3567	330	3	court	court	NOUN
inlawrev-3567	330	4	opinions	opinion	NOUN
inlawrev-3567	330	5	and	and	CCONJ
inlawrev-3567	330	6	decisions	decision	NOUN
inlawrev-3567	330	7	during	during	ADP
inlawrev-3567	330	8	the	the	DET
inlawrev-3567	330	9	period	period	NOUN
inlawrev-3567	330	10	of	of	ADP
inlawrev-3567	330	11	october	october	PROPN
inlawrev-3567	330	12	1	1	NUM
inlawrev-3567	330	13	,	,	PUNCT
inlawrev-3567	330	14	2000	2000	NUM
inlawrev-3567	330	15	through	through	ADP
inlawrev-3567	330	16	september	september	PROPN
inlawrev-3567	330	17	30	30	NUM
inlawrev-3567	330	18	,	,	PUNCT
inlawrev-3567	330	19	2001	2001	NUM
inlawrev-3567	330	20	,	,	PUNCT
inlawrev-3567	330	21	the	the	DET
inlawrev-3567	330	22	opinions	opinion	NOUN
inlawrev-3567	330	23	and	and	CCONJ
inlawrev-3567	330	24	decisions	decision	NOUN
inlawrev-3567	330	25	ofthe	ofthe	PROPN
inlawrev-3567	330	26	indiana	indiana	PROPN
inlawrev-3567	330	27	tax	tax	PROPN
inlawrev-3567	330	28	court	court	NOUN
inlawrev-3567	330	29	were	be	AUX
inlawrev-3567	330	30	dominated	dominate	VERB
inlawrev-3567	330	31	by	by	ADP
inlawrev-3567	330	32	cases	case	NOUN
inlawrev-3567	330	33	dealing	deal	VERB
inlawrev-3567	330	34	with	with	ADP
inlawrev-3567	330	35	indiana	indiana	PROPN
inlawrev-3567	330	36	real	real	ADJ
inlawrev-3567	330	37	property	property	NOUN
inlawrev-3567	330	38	cases	case	NOUN
inlawrev-3567	330	39	.	.	PUNCT
inlawrev-3567	331	1	specifically	specifically	ADV
inlawrev-3567	331	2	,	,	PUNCT
inlawrev-3567	331	3	the	the	DET
inlawrev-3567	331	4	tax	tax	NOUN
inlawrev-3567	331	5	court	court	NOUN
inlawrev-3567	331	6	published	publish	VERB
inlawrev-3567	331	7	twenty	twenty	NUM
inlawrev-3567	331	8	-	-	PUNCT
inlawrev-3567	331	9	six	six	NUM
inlawrev-3567	331	10	opinions	opinion	NOUN
inlawrev-3567	331	11	,	,	PUNCT
inlawrev-3567	331	12	sixteen	sixteen	NUM
inlawrev-3567	331	13	of	of	ADP
inlawrev-3567	331	14	which	which	PRON
inlawrev-3567	331	15	concerned	concern	VERB
inlawrev-3567	331	16	real	real	ADJ
inlawrev-3567	331	17	property	property	NOUN
inlawrev-3567	331	18	tax	tax	NOUN
inlawrev-3567	331	19	issues	issue	NOUN
inlawrev-3567	331	20	.	.	PUNCT
inlawrev-3567	332	1	the	the	DET
inlawrev-3567	332	2	remaining	remain	VERB
inlawrev-3567	332	3	cases	case	NOUN
inlawrev-3567	332	4	are	be	AUX
inlawrev-3567	332	5	divided	divide	VERB
inlawrev-3567	332	6	as	as	SCONJ
inlawrev-3567	332	7	follows	follow	VERB
inlawrev-3567	332	8	:	:	PUNCT
inlawrev-3567	332	9	one	one	NUM
inlawrev-3567	332	10	case	case	NOUN
inlawrev-3567	332	11	regarding	regard	VERB
inlawrev-3567	332	12	the	the	DET
inlawrev-3567	332	13	indiana	indiana	PROPN
inlawrev-3567	332	14	tangible	tangible	ADJ
inlawrev-3567	332	15	personal	personal	ADJ
inlawrev-3567	332	16	1	1	NUM
inlawrev-3567	332	17	13	13	NUM
inlawrev-3567	332	18	.	.	PUNCT
inlawrev-3567	333	1	see	see	VERB
inlawrev-3567	333	2	2001	2001	NUM
inlawrev-3567	333	3	ind	ind	NOUN
inlawrev-3567	333	4	.	.	PUNCT
inlawrev-3567	334	1	acts	act	VERB
inlawrev-3567	334	2	129	129	NUM
inlawrev-3567	334	3	,	,	PUNCT
inlawrev-3567	334	4	§	§	PROPN
inlawrev-3567	334	5	22	22	NUM
inlawrev-3567	334	6	(	(	PUNCT
inlawrev-3567	334	7	codified	codify	VERB
inlawrev-3567	334	8	at	at	ADP
inlawrev-3567	334	9	ind	ind	PROPN
inlawrev-3567	334	10	.	.	PUNCT
inlawrev-3567	335	1	code	code	PROPN
inlawrev-3567	335	2	§	§	PROPN
inlawrev-3567	335	3	§	§	PROPN
inlawrev-3567	335	4	6	6	NUM
inlawrev-3567	335	5	-	-	SYM
inlawrev-3567	335	6	8.1	8.1	NUM
inlawrev-3567	335	7	-	-	PUNCT
inlawrev-3567	335	8	8	8	NUM
inlawrev-3567	335	9	-	-	SYM
inlawrev-3567	335	10	2	2	NUM
inlawrev-3567	335	11	to	to	ADP
inlawrev-3567	335	12	-8	-8	NUM
inlawrev-3567	335	13	(	(	PUNCT
inlawrev-3567	335	14	supp	supp	PROPN
inlawrev-3567	335	15	.	.	PUNCT
inlawrev-3567	335	16	2001	2001	NUM
inlawrev-3567	335	17	)	)	PUNCT
inlawrev-3567	335	18	)	)	PUNCT
inlawrev-3567	335	19	.	.	PUNCT
inlawrev-3567	336	1	114	114	NUM
inlawrev-3567	336	2	.	.	PUNCT
inlawrev-3567	337	1	ind	ind	PROPN
inlawrev-3567	337	2	.	.	PUNCT
inlawrev-3567	338	1	code	code	PROPN
inlawrev-3567	338	2	§	§	PROPN
inlawrev-3567	338	3	6	6	NUM
inlawrev-3567	338	4	-	-	SYM
inlawrev-3567	338	5	8.1	8.1	NUM
inlawrev-3567	338	6	-	-	PUNCT
inlawrev-3567	338	7	8	8	NUM
inlawrev-3567	338	8	-	-	PUNCT
inlawrev-3567	338	9	8.5(a	8.5(a	NUM
inlawrev-3567	338	10	)	)	PUNCT
inlawrev-3567	338	11	.	.	PUNCT
inlawrev-3567	339	1	115	115	NUM
inlawrev-3567	339	2	.	.	PUNCT
inlawrev-3567	340	1	m§6	m§6	NOUN
inlawrev-3567	340	2	-	-	PUNCT
inlawrev-3567	340	3	8.1	8.1	NUM
inlawrev-3567	340	4	-	-	PUNCT
inlawrev-3567	340	5	8	8	NUM
inlawrev-3567	340	6	-	-	SYM
inlawrev-3567	340	7	8.5(b	8.5(b	NUM
inlawrev-3567	340	8	)	)	PUNCT
inlawrev-3567	340	9	.	.	PUNCT
inlawrev-3567	341	1	1	1	NUM
inlawrev-3567	341	2	16	16	NUM
inlawrev-3567	341	3	.	.	PUNCT
inlawrev-3567	342	1	i	i	PRON
inlawrev-3567	342	2	d.	d.	PROPN
inlawrev-3567	342	3	§	§	PROPN
inlawrev-3567	342	4	6	6	NUM
inlawrev-3567	342	5	-	-	SYM
inlawrev-3567	342	6	9	9	NUM
inlawrev-3567	342	7	-	-	SYM
inlawrev-3567	342	8	1	1	NUM
inlawrev-3567	342	9	l-3(a)(8)-(a)(9	l-3(a)(8)-(a)(9	NOUN
inlawrev-3567	342	10	)	)	PUNCT
inlawrev-3567	342	11	.	.	PUNCT
inlawrev-3567	343	1	see	see	VERB
inlawrev-3567	343	2	i	i	PRON
inlawrev-3567	343	3	d.	d.	PROPN
inlawrev-3567	343	4	§	§	PROPN
inlawrev-3567	343	5	6	6	NUM
inlawrev-3567	343	6	-	-	SYM
inlawrev-3567	343	7	9	9	NUM
inlawrev-3567	343	8	-	-	SYM
inlawrev-3567	343	9	1	1	NUM
inlawrev-3567	343	10	1	1	NUM
inlawrev-3567	343	11	-	-	SYM
inlawrev-3567	343	12	3.7	3.7	NUM
inlawrev-3567	343	13	(	(	PUNCT
inlawrev-3567	343	14	establishing	establish	VERB
inlawrev-3567	343	15	parameters	parameter	NOUN
inlawrev-3567	343	16	and	and	CCONJ
inlawrev-3567	343	17	rules	rule	NOUN
inlawrev-3567	343	18	for	for	ADP
inlawrev-3567	343	19	bond	bond	NOUN
inlawrev-3567	343	20	issuance	issuance	NOUN
inlawrev-3567	343	21	and	and	CCONJ
inlawrev-3567	343	22	lease	lease	NOUN
inlawrev-3567	343	23	terms	term	NOUN
inlawrev-3567	343	24	)	)	PUNCT
inlawrev-3567	343	25	.	.	PUNCT
inlawrev-3567	344	1	117	117	NUM
inlawrev-3567	344	2	.	.	PUNCT
inlawrev-3567	345	1	m	m	AUX
inlawrev-3567	345	2	§	§	VERB
inlawrev-3567	345	3	6	6	NUM
inlawrev-3567	345	4	-	-	SYM
inlawrev-3567	345	5	9	9	NUM
inlawrev-3567	345	6	-	-	PUNCT
inlawrev-3567	345	7	11	11	NUM
inlawrev-3567	345	8	-	-	SYM
inlawrev-3567	345	9	9	9	NUM
inlawrev-3567	345	10	.	.	NUM
inlawrev-3567	345	11	118	118	NUM
inlawrev-3567	345	12	.	.	PUNCT
inlawrev-3567	346	1	i	i	PROPN
inlawrev-3567	346	2	d	d	PROPN
inlawrev-3567	346	3	§	§	PROPN
inlawrev-3567	346	4	6	6	NUM
inlawrev-3567	346	5	-	-	SYM
inlawrev-3567	346	6	9	9	NUM
inlawrev-3567	346	7	-	-	PUNCT
inlawrev-3567	346	8	11	11	NUM
inlawrev-3567	346	9	-	-	SYM
inlawrev-3567	346	10	3.9	3.9	NUM
inlawrev-3567	346	11	.	.	PUNCT
inlawrev-3567	347	1	119	119	NUM
inlawrev-3567	347	2	.	.	PUNCT
inlawrev-3567	348	1	i	i	PRON
inlawrev-3567	348	2	d	d	PROPN
inlawrev-3567	348	3	§	§	PROPN
inlawrev-3567	348	4	6	6	NUM
inlawrev-3567	348	5	-	-	SYM
inlawrev-3567	348	6	9	9	NUM
inlawrev-3567	348	7	-	-	SYM
inlawrev-3567	348	8	1	1	NUM
inlawrev-3567	348	9	l-3(a)(10	l-3(a)(10	ADJ
inlawrev-3567	348	10	)	)	PUNCT
inlawrev-3567	348	11	.	.	PUNCT
inlawrev-3567	349	1	120	120	NUM
inlawrev-3567	349	2	.	.	PUNCT
inlawrev-3567	349	3	see	see	VERB
inlawrev-3567	349	4	i	i	PRON
inlawrev-3567	349	5	d.	d.	PROPN
inlawrev-3567	349	6	§	§	PROPN
inlawrev-3567	349	7	6	6	NUM
inlawrev-3567	349	8	-	-	SYM
inlawrev-3567	349	9	9	9	NUM
inlawrev-3567	349	10	-	-	SYM
inlawrev-3567	349	11	1	1	NUM
inlawrev-3567	349	12	1	1	NUM
inlawrev-3567	349	13	-	-	SYM
inlawrev-3567	349	14	7	7	NUM
inlawrev-3567	349	15	(	(	PUNCT
inlawrev-3567	349	16	enabling	enable	VERB
inlawrev-3567	349	17	the	the	DET
inlawrev-3567	349	18	vigo	vigo	PROPN
inlawrev-3567	349	19	county	county	PROPN
inlawrev-3567	349	20	treasurer	treasurer	NOUN
inlawrev-3567	349	21	to	to	PART
inlawrev-3567	349	22	establish	establish	VERB
inlawrev-3567	349	23	such	such	DET
inlawrev-3567	349	24	a	a	DET
inlawrev-3567	349	25	fund	fund	NOUN
inlawrev-3567	349	26	)	)	PUNCT
inlawrev-3567	349	27	.	.	PUNCT
inlawrev-3567	350	1	121	121	NUM
inlawrev-3567	350	2	.	.	PUNCT
inlawrev-3567	351	1	m	m	AUX
inlawrev-3567	351	2	§	§	VERB
inlawrev-3567	351	3	6	6	NUM
inlawrev-3567	351	4	-	-	SYM
inlawrev-3567	351	5	9	9	NUM
inlawrev-3567	351	6	-	-	PUNCT
inlawrev-3567	351	7	11	11	NUM
inlawrev-3567	351	8	-	-	SYM
inlawrev-3567	351	9	3.5	3.5	NUM
inlawrev-3567	351	10	.	.	PUNCT
inlawrev-3567	352	1	122	122	NUM
inlawrev-3567	352	2	.	.	PUNCT
inlawrev-3567	353	1	i	i	PRON
inlawrev-3567	353	2	d	d	PROPN
inlawrev-3567	353	3	§	§	PROPN
inlawrev-3567	353	4	6	6	NUM
inlawrev-3567	353	5	-	-	SYM
inlawrev-3567	353	6	9	9	NUM
inlawrev-3567	353	7	-	-	PUNCT
inlawrev-3567	353	8	11	11	NUM
inlawrev-3567	353	9	-	-	SYM
inlawrev-3567	353	10	4.5	4.5	NUM
inlawrev-3567	353	11	.	.	PUNCT
inlawrev-3567	353	12	1552	1552	NUM
inlawrev-3567	353	13	indiana	indiana	PROPN
inlawrev-3567	353	14	law	law	PROPN
inlawrev-3567	353	15	review	review	NOUN
inlawrev-3567	354	1	[	[	X
inlawrev-3567	354	2	vol	vol	NOUN
inlawrev-3567	354	3	.	.	PUNCT
inlawrev-3567	355	1	35:1541	35:1541	DET
inlawrev-3567	355	2	property	property	NOUN
inlawrev-3567	355	3	tax	tax	NOUN
inlawrev-3567	355	4	;	;	PUNCT
inlawrev-3567	355	5	two	two	NUM
inlawrev-3567	355	6	cases	case	NOUN
inlawrev-3567	355	7	regarding	regard	VERB
inlawrev-3567	355	8	the	the	DET
inlawrev-3567	355	9	indiana	indiana	PROPN
inlawrev-3567	355	10	gross	gross	ADJ
inlawrev-3567	355	11	income	income	NOUN
inlawrev-3567	355	12	tax	tax	NOUN
inlawrev-3567	355	13	;	;	PUNCT
inlawrev-3567	355	14	three	three	NUM
inlawrev-3567	355	15	cases	case	NOUN
inlawrev-3567	355	16	regarding	regard	VERB
inlawrev-3567	355	17	indiana	indiana	PROPN
inlawrev-3567	355	18	sales	sale	NOUN
inlawrev-3567	355	19	and	and	CCONJ
inlawrev-3567	355	20	use	use	VERB
inlawrev-3567	355	21	taxes	taxis	NOUN
inlawrev-3567	355	22	;	;	PUNCT
inlawrev-3567	355	23	one	one	NUM
inlawrev-3567	355	24	case	case	NOUN
inlawrev-3567	355	25	regarding	regard	VERB
inlawrev-3567	355	26	the	the	DET
inlawrev-3567	355	27	indiana	indiana	PROPN
inlawrev-3567	355	28	controlled	control	VERB
inlawrev-3567	355	29	substance	substance	NOUN
inlawrev-3567	355	30	excise	excise	NOUN
inlawrev-3567	355	31	tax	tax	NOUN
inlawrev-3567	355	32	;	;	PUNCT
inlawrev-3567	355	33	one	one	NUM
inlawrev-3567	355	34	case	case	NOUN
inlawrev-3567	355	35	regarding	regard	VERB
inlawrev-3567	355	36	the	the	DET
inlawrev-3567	355	37	indiana	indiana	PROPN
inlawrev-3567	355	38	financial	financial	PROPN
inlawrev-3567	355	39	institutions	institution	NOUN
inlawrev-3567	355	40	tax	tax	NOUN
inlawrev-3567	355	41	;	;	PUNCT
inlawrev-3567	355	42	and	and	CCONJ
inlawrev-3567	355	43	two	two	NUM
inlawrev-3567	355	44	cases	case	NOUN
inlawrev-3567	355	45	regarding	regard	VERB
inlawrev-3567	355	46	indiana	indiana	PROPN
inlawrev-3567	355	47	motor	motor	PROPN
inlawrev-3567	355	48	vehicle	vehicle	NOUN
inlawrev-3567	355	49	excise	excise	NOUN
inlawrev-3567	355	50	taxes	taxis	NOUN
inlawrev-3567	355	51	.	.	PUNCT
inlawrev-3567	356	1	a.	a.	NOUN
inlawrev-3567	356	2	property	property	NOUN
inlawrev-3567	356	3	tax	tax	NOUN
inlawrev-3567	356	4	-	-	PUNCT
inlawrev-3567	356	5	real	real	ADJ
inlawrev-3567	356	6	property	property	NOUN
inlawrev-3567	356	7	i.	i.	PROPN
inlawrev-3567	356	8	b	b	PROPN
inlawrev-3567	357	1	i	i	PRON
inlawrev-3567	357	2	shop	shop	VERB
inlawrev-3567	357	3	v.	v.	ADP
inlawrev-3567	357	4	state	state	PROPN
inlawrev-3567	357	5	board	board	NOUN
inlawrev-3567	357	6	oftax	oftax	NOUN
inlawrev-3567	357	7	commissioners	commissioner	NOUN
inlawrev-3567	357	8	.	.	PUNCT
inlawrev-3567	358	1	'^^—the	'^^—the	DET
inlawrev-3567	358	2	bishops	bishop	NOUN
inlawrev-3567	358	3	petitioned	petition	VERB
inlawrev-3567	358	4	for	for	ADP
inlawrev-3567	358	5	review	review	NOUN
inlawrev-3567	358	6	of	of	ADP
inlawrev-3567	358	7	the	the	DET
inlawrev-3567	358	8	isbtc	isbtc	NOUN
inlawrev-3567	358	9	's	's	PART
inlawrev-3567	358	10	assessment	assessment	NOUN
inlawrev-3567	358	11	of	of	ADP
inlawrev-3567	358	12	their	their	PRON
inlawrev-3567	358	13	elkhart	elkhart	PROPN
inlawrev-3567	358	14	county	county	PROPN
inlawrev-3567	358	15	condominium	condominium	NOUN
inlawrev-3567	358	16	.	.	PUNCT
inlawrev-3567	359	1	'^	'^	PROPN
inlawrev-3567	359	2	'	'	NOUN
inlawrev-3567	359	3	*	*	NOUN
inlawrev-3567	359	4	on	on	ADP
inlawrev-3567	359	5	review	review	NOUN
inlawrev-3567	359	6	,	,	PUNCT
inlawrev-3567	359	7	the	the	DET
inlawrev-3567	359	8	isbtc	isbtc	NOUN
inlawrev-3567	359	9	did	do	AUX
inlawrev-3567	359	10	not	not	PART
inlawrev-3567	359	11	adjust	adjust	VERB
inlawrev-3567	359	12	its	its	PRON
inlawrev-3567	359	13	determination	determination	NOUN
inlawrev-3567	359	14	of	of	ADP
inlawrev-3567	359	15	the	the	DET
inlawrev-3567	359	16	condominium	condominium	NOUN
inlawrev-3567	359	17	's	's	PART
inlawrev-3567	359	18	assessed	assess	VERB
inlawrev-3567	359	19	value	value	NOUN
inlawrev-3567	359	20	of$25,400	of$25,400	PROPN
inlawrev-3567	359	21	.	.	PUNCT
inlawrev-3567	359	22	'	'	PUNCT
inlawrev-3567	359	23	^^	^^	PUNCT
inlawrev-3567	360	1	the	the	DET
inlawrev-3567	360	2	bishops	bishop	NOUN
inlawrev-3567	360	3	appealed	appeal	VERB
inlawrev-3567	360	4	to	to	ADP
inlawrev-3567	360	5	the	the	DET
inlawrev-3567	360	6	tax	tax	NOUN
inlawrev-3567	360	7	court	court	NOUN
inlawrev-3567	360	8	asserting	assert	VERB
inlawrev-3567	360	9	two	two	NUM
inlawrev-3567	360	10	issues	issue	NOUN
inlawrev-3567	360	11	:	:	PUNCT
inlawrev-3567	360	12	whether	whether	SCONJ
inlawrev-3567	360	13	the	the	DET
inlawrev-3567	360	14	isbtc	isbtc	NOUN
inlawrev-3567	360	15	unconstitutionally	unconstitutionally	ADV
inlawrev-3567	360	16	applied	apply	VERB
inlawrev-3567	360	17	its	its	PRON
inlawrev-3567	360	18	assessment	assessment	NOUN
inlawrev-3567	360	19	regulations	regulation	NOUN
inlawrev-3567	360	20	in	in	ADP
inlawrev-3567	360	21	assessing	assess	VERB
inlawrev-3567	360	22	the	the	DET
inlawrev-3567	360	23	bishops	bishop	NOUN
inlawrev-3567	360	24	'	'	PART
inlawrev-3567	360	25	condominium'^^	condominium'^^	NOUN
inlawrev-3567	360	26	and	and	CCONJ
inlawrev-3567	360	27	whether	whether	SCONJ
inlawrev-3567	360	28	the	the	DET
inlawrev-3567	360	29	isbtc	isbtc	NOUN
inlawrev-3567	360	30	erred	err	VERB
inlawrev-3567	360	31	in	in	ADP
inlawrev-3567	360	32	assigning	assign	VERB
inlawrev-3567	360	33	a	a	DET
inlawrev-3567	360	34	b	b	NOUN
inlawrev-3567	360	35	grade	grade	NOUN
inlawrev-3567	360	36	to	to	ADP
inlawrev-3567	360	37	the	the	DET
inlawrev-3567	360	38	bishops	bishop	NOUN
inlawrev-3567	360	39	'	'	PART
inlawrev-3567	360	40	condominium	condominium	NOUN
inlawrev-3567	360	41	.	.	PUNCT
inlawrev-3567	361	1	'^^	'^^	PROPN
inlawrev-3567	361	2	the	the	DET
inlawrev-3567	361	3	tax	tax	NOUN
inlawrev-3567	361	4	court	court	NOUN
inlawrev-3567	361	5	held	hold	VERB
inlawrev-3567	361	6	that	that	SCONJ
inlawrev-3567	361	7	the	the	DET
inlawrev-3567	361	8	bishops	bishop	NOUN
inlawrev-3567	361	9	did	do	AUX
inlawrev-3567	361	10	not	not	PART
inlawrev-3567	361	11	sufficiently	sufficiently	ADV
inlawrev-3567	361	12	explain	explain	VERB
inlawrev-3567	361	13	how	how	SCONJ
inlawrev-3567	361	14	the	the	DET
inlawrev-3567	361	15	isbtc	isbtc	ADJ
inlawrev-3567	361	16	method	method	NOUN
inlawrev-3567	361	17	ofassessment	ofassessment	NOUN
inlawrev-3567	361	18	lacked	lack	VERB
inlawrev-3567	361	19	equality	equality	NOUN
inlawrev-3567	361	20	and	and	CCONJ
inlawrev-3567	361	21	uniformity	uniformity	NOUN
inlawrev-3567	361	22	,	,	PUNCT
inlawrev-3567	361	23	and	and	CCONJ
inlawrev-3567	361	24	,	,	PUNCT
inlawrev-3567	361	25	therefore	therefore	ADV
inlawrev-3567	361	26	,	,	PUNCT
inlawrev-3567	361	27	the	the	DET
inlawrev-3567	361	28	bishops	bishop	NOUN
inlawrev-3567	361	29	did	do	AUX
inlawrev-3567	361	30	not	not	PART
inlawrev-3567	361	31	demonstrate	demonstrate	VERB
inlawrev-3567	361	32	that	that	SCONJ
inlawrev-3567	361	33	the	the	DET
inlawrev-3567	361	34	method	method	NOUN
inlawrev-3567	361	35	violated	violate	VERB
inlawrev-3567	361	36	the	the	DET
inlawrev-3567	361	37	property	property	NOUN
inlawrev-3567	361	38	taxation	taxation	NOUN
inlawrev-3567	361	39	clause	clause	NOUN
inlawrev-3567	361	40	of	of	ADP
inlawrev-3567	361	41	the	the	DET
inlawrev-3567	361	42	indiana	indiana	PROPN
inlawrev-3567	361	43	constitution	constitution	PROPN
inlawrev-3567	361	44	.	.	PUNCT
inlawrev-3567	362	1	'^	'^	NOUN
inlawrev-3567	362	2	*	*	PUNCT
inlawrev-3567	362	3	the	the	DET
inlawrev-3567	362	4	bishops	bishop	NOUN
inlawrev-3567	362	5	relied	rely	VERB
inlawrev-3567	362	6	on	on	ADP
inlawrev-3567	362	7	a	a	DET
inlawrev-3567	362	8	study	study	NOUN
inlawrev-3567	362	9	performed	perform	VERB
inlawrev-3567	362	10	by	by	ADP
inlawrev-3567	362	11	an	an	DET
inlawrev-3567	362	12	appraiser	appraiser	NOUN
inlawrev-3567	362	13	.	.	PUNCT
inlawrev-3567	363	1	landmark	landmark	PROPN
inlawrev-3567	363	2	appraisals	appraisal	NOUN
inlawrev-3567	363	3	,	,	PUNCT
inlawrev-3567	363	4	that	that	PRON
inlawrev-3567	363	5	analyzed	analyze	VERB
inlawrev-3567	363	6	the	the	DET
inlawrev-3567	363	7	assessed	assess	VERB
inlawrev-3567	363	8	value	value	NOUN
inlawrev-3567	363	9	ofnewer	ofnewer	NOUN
inlawrev-3567	363	10	homes	home	NOUN
inlawrev-3567	363	11	as	as	SCONJ
inlawrev-3567	363	12	compared	compare	VERB
inlawrev-3567	363	13	to	to	ADP
inlawrev-3567	363	14	older	old	ADJ
inlawrev-3567	363	15	homes	home	NOUN
inlawrev-3567	363	16	.	.	PUNCT
inlawrev-3567	364	1	'	'	PUNCT
inlawrev-3567	364	2	^^	^^	PUNCT
inlawrev-3567	364	3	the	the	DET
inlawrev-3567	364	4	study	study	NOUN
inlawrev-3567	364	5	found	find	VERB
inlawrev-3567	364	6	that	that	SCONJ
inlawrev-3567	364	7	new	new	ADJ
inlawrev-3567	364	8	homes	home	NOUN
inlawrev-3567	364	9	are	be	AUX
inlawrev-3567	364	10	assessed	assess	VERB
inlawrev-3567	364	11	at	at	ADP
inlawrev-3567	364	12	a	a	DET
inlawrev-3567	364	13	higher	high	ADJ
inlawrev-3567	364	14	rate	rate	NOUN
inlawrev-3567	364	15	than	than	ADP
inlawrev-3567	364	16	older	old	ADJ
inlawrev-3567	364	17	homes	home	NOUN
inlawrev-3567	364	18	.	.	PUNCT
inlawrev-3567	364	19	'	'	PUNCT
inlawrev-3567	365	1	^	^	NOUN
inlawrev-3567	365	2	°	°	ADP
inlawrev-3567	365	3	the	the	DET
inlawrev-3567	365	4	bishops	bishop	NOUN
inlawrev-3567	365	5	argued	argue	VERB
inlawrev-3567	365	6	that	that	SCONJ
inlawrev-3567	365	7	these	these	DET
inlawrev-3567	365	8	results	result	NOUN
inlawrev-3567	365	9	demonstrated	demonstrate	VERB
inlawrev-3567	365	10	a	a	DET
inlawrev-3567	365	11	lack	lack	NOUN
inlawrev-3567	365	12	of	of	ADP
inlawrev-3567	365	13	uniformity	uniformity	NOUN
inlawrev-3567	365	14	in	in	ADP
inlawrev-3567	365	15	the	the	DET
inlawrev-3567	365	16	isbtc	isbtc	NOUN
inlawrev-3567	365	17	's	's	PART
inlawrev-3567	365	18	assessments	assessment	NOUN
inlawrev-3567	365	19	.	.	PUNCT
inlawrev-3567	366	1	'^	'^	AUX
inlawrev-3567	366	2	'	'	PUNCT
inlawrev-3567	366	3	the	the	DET
inlawrev-3567	366	4	court	court	NOUN
inlawrev-3567	366	5	held	hold	VERB
inlawrev-3567	366	6	that	that	SCONJ
inlawrev-3567	366	7	the	the	DET
inlawrev-3567	366	8	bishops	bishop	NOUN
inlawrev-3567	366	9	did	do	AUX
inlawrev-3567	366	10	not	not	PART
inlawrev-3567	366	11	explain	explain	VERB
inlawrev-3567	366	12	how	how	SCONJ
inlawrev-3567	366	13	the	the	DET
inlawrev-3567	366	14	study	study	NOUN
inlawrev-3567	366	15	demonstrated	demonstrate	VERB
inlawrev-3567	366	16	"	"	PUNCT
inlawrev-3567	366	17	a	a	DET
inlawrev-3567	366	18	lack	lack	NOUN
inlawrev-3567	366	19	ofequality	ofequality	NOUN
inlawrev-3567	366	20	and	and	CCONJ
inlawrev-3567	366	21	uniformity	uniformity	NOUN
inlawrev-3567	366	22	ofresidential	ofresidential	ADJ
inlawrev-3567	366	23	assessments	assessment	NOUN
inlawrev-3567	366	24	under	under	ADP
inlawrev-3567	366	25	indiana	indiana	PROPN
inlawrev-3567	366	26	's	's	PART
inlawrev-3567	366	27	true	true	ADJ
inlawrev-3567	366	28	tax	tax	NOUN
inlawrev-3567	366	29	value	value	NOUN
inlawrev-3567	366	30	system	system	NOUN
inlawrev-3567	366	31	.	.	PUNCT
inlawrev-3567	367	1	"'^^	"'^^	PUNCT
inlawrev-3567	368	1	the	the	DET
inlawrev-3567	368	2	figures	figure	NOUN
inlawrev-3567	368	3	used	use	VERB
inlawrev-3567	368	4	in	in	ADP
inlawrev-3567	368	5	the	the	DET
inlawrev-3567	368	6	study	study	NOUN
inlawrev-3567	368	7	were	be	AUX
inlawrev-3567	368	8	based	base	VERB
inlawrev-3567	368	9	on	on	ADP
inlawrev-3567	368	10	market	market	NOUN
inlawrev-3567	368	11	information	information	NOUN
inlawrev-3567	368	12	.	.	PUNCT
inlawrev-3567	369	1	'^^	'^^	PROPN
inlawrev-3567	369	2	however	however	ADV
inlawrev-3567	369	3	,	,	PUNCT
inlawrev-3567	369	4	the	the	DET
inlawrev-3567	369	5	isbtc	isbtc	ADJ
inlawrev-3567	369	6	regulations	regulation	NOUN
inlawrev-3567	369	7	for	for	ADP
inlawrev-3567	369	8	assessing	assess	VERB
inlawrev-3567	369	9	improvements	improvement	NOUN
inlawrev-3567	369	10	do	do	AUX
inlawrev-3567	369	11	not	not	PART
inlawrev-3567	369	12	allow	allow	VERB
inlawrev-3567	369	13	for	for	ADP
inlawrev-3567	369	14	the	the	DET
inlawrev-3567	369	15	application	application	NOUN
inlawrev-3567	369	16	of	of	ADP
inlawrev-3567	369	17	market	market	NOUN
inlawrev-3567	369	18	information	information	NOUN
inlawrev-3567	369	19	.	.	PUNCT
inlawrev-3567	370	1	'^	'^	PROPN
inlawrev-3567	370	2	"	"	PUNCT
inlawrev-3567	370	3	*	*	PUNCT
inlawrev-3567	370	4	as	as	ADP
inlawrev-3567	370	5	a	a	DET
inlawrev-3567	370	6	result	result	NOUN
inlawrev-3567	370	7	of	of	ADP
inlawrev-3567	370	8	this	this	DET
inlawrev-3567	370	9	disparity	disparity	NOUN
inlawrev-3567	370	10	in	in	ADP
inlawrev-3567	370	11	standards	standard	NOUN
inlawrev-3567	370	12	,	,	PUNCT
inlawrev-3567	370	13	the	the	DET
inlawrev-3567	370	14	bishops	bishop	NOUN
inlawrev-3567	370	15	failed	fail	VERB
inlawrev-3567	370	16	to	to	PART
inlawrev-3567	370	17	show	show	VERB
inlawrev-3567	370	18	how	how	SCONJ
inlawrev-3567	370	19	the	the	DET
inlawrev-3567	370	20	study	study	NOUN
inlawrev-3567	370	21	,	,	PUNCT
inlawrev-3567	370	22	which	which	PRON
inlawrev-3567	370	23	used	use	VERB
inlawrev-3567	370	24	market	market	NOUN
inlawrev-3567	370	25	information	information	NOUN
inlawrev-3567	370	26	,	,	PUNCT
inlawrev-3567	370	27	showed	show	VERB
inlawrev-3567	370	28	that	that	SCONJ
inlawrev-3567	370	29	the	the	DET
inlawrev-3567	370	30	isbtc	isbtc	NOUN
inlawrev-3567	370	31	's	's	PART
inlawrev-3567	370	32	assessments	assessment	NOUN
inlawrev-3567	370	33	,	,	PUNCT
inlawrev-3567	370	34	which	which	PRON
inlawrev-3567	370	35	did	do	AUX
inlawrev-3567	370	36	not	not	PART
inlawrev-3567	370	37	use	use	VERB
inlawrev-3567	370	38	market	market	NOUN
inlawrev-3567	370	39	information	information	NOUN
inlawrev-3567	370	40	,	,	PUNCT
inlawrev-3567	370	41	were	be	AUX
inlawrev-3567	370	42	unconstitutional	unconstitutional	ADJ
inlawrev-3567	370	43	.	.	PUNCT
inlawrev-3567	371	1	'^^	'^^	X
inlawrev-3567	371	2	the	the	DET
inlawrev-3567	371	3	isbtc	isbtc	NOUN
inlawrev-3567	371	4	's	's	PART
inlawrev-3567	371	5	refusal	refusal	NOUN
inlawrev-3567	371	6	to	to	PART
inlawrev-3567	371	7	adjust	adjust	VERB
inlawrev-3567	371	8	the	the	DET
inlawrev-3567	371	9	bishops	bishop	NOUN
inlawrev-3567	371	10	'	'	PART
inlawrev-3567	371	11	property	property	NOUN
inlawrev-3567	371	12	assessment	assessment	NOUN
inlawrev-3567	371	13	was	be	AUX
inlawrev-3567	371	14	not	not	PART
inlawrev-3567	371	15	an	an	DET
inlawrev-3567	371	16	error	error	NOUN
inlawrev-3567	371	17	.	.	PUNCT
inlawrev-3567	372	1	'	'	PUNCT
inlawrev-3567	372	2	^^	^^	NUM
inlawrev-3567	372	3	123	123	NUM
inlawrev-3567	372	4	.	.	PUNCT
inlawrev-3567	373	1	743	743	NUM
inlawrev-3567	373	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	373	3	810	810	NUM
inlawrev-3567	373	4	(	(	PUNCT
inlawrev-3567	373	5	ind	ind	NOUN
inlawrev-3567	373	6	.	.	PUNCT
inlawrev-3567	374	1	t.c	t.c	PROPN
inlawrev-3567	374	2	.	.	PROPN
inlawrev-3567	374	3	2001	2001	NUM
inlawrev-3567	374	4	)	)	PUNCT
inlawrev-3567	374	5	.	.	PUNCT
inlawrev-3567	375	1	124	124	NUM
inlawrev-3567	375	2	.	.	PUNCT
inlawrev-3567	375	3	mat	mat	PROPN
inlawrev-3567	375	4	812	812	NUM
inlawrev-3567	375	5	.	.	NOUN
inlawrev-3567	375	6	125	125	NUM
inlawrev-3567	375	7	.	.	PUNCT
inlawrev-3567	376	1	i	i	PRON
inlawrev-3567	376	2	d	d	PROPN
inlawrev-3567	376	3	126	126	NUM
inlawrev-3567	376	4	.	.	PUNCT
inlawrev-3567	377	1	i	i	PRON
inlawrev-3567	377	2	d	d	PROPN
inlawrev-3567	377	3	127	127	NUM
inlawrev-3567	377	4	.	.	PUNCT
inlawrev-3567	378	1	mat	mat	PROPN
inlawrev-3567	378	2	815	815	NUM
inlawrev-3567	378	3	.	.	PUNCT
inlawrev-3567	378	4	128	128	NUM
inlawrev-3567	378	5	.	.	PUNCT
inlawrev-3567	379	1	i	i	PRON
inlawrev-3567	379	2	d	d	PROPN
inlawrev-3567	379	3	at	at	ADP
inlawrev-3567	379	4	814	814	NUM
inlawrev-3567	379	5	-	-	SYM
inlawrev-3567	379	6	15	15	NUM
inlawrev-3567	379	7	.	.	PUNCT
inlawrev-3567	380	1	see	see	VERB
inlawrev-3567	380	2	ind	ind	PROPN
inlawrev-3567	380	3	.	.	PUNCT
inlawrev-3567	381	1	const	const	PROPN
inlawrev-3567	381	2	,	,	PUNCT
inlawrev-3567	381	3	art	art	NOUN
inlawrev-3567	381	4	.	.	PUNCT
inlawrev-3567	382	1	x	x	X
inlawrev-3567	382	2	,	,	PUNCT
inlawrev-3567	382	3	§	§	PROPN
inlawrev-3567	382	4	1	1	NUM
inlawrev-3567	382	5	129	129	NUM
inlawrev-3567	382	6	.	.	PUNCT
inlawrev-3567	383	1	bishop	bishop	PROPN
inlawrev-3567	383	2	,	,	PUNCT
inlawrev-3567	383	3	743	743	NUM
inlawrev-3567	383	4	^.e2d	^.e2d	PUNCT
inlawrev-3567	383	5	at	at	ADP
inlawrev-3567	383	6	s\3	s\3	NOUN
inlawrev-3567	383	7	.	.	PROPN
inlawrev-3567	383	8	130	130	NUM
inlawrev-3567	383	9	.	.	PUNCT
inlawrev-3567	384	1	i	i	PRON
inlawrev-3567	384	2	d	d	PROPN
inlawrev-3567	384	3	131	131	NUM
inlawrev-3567	384	4	.	.	PUNCT
inlawrev-3567	385	1	i	i	PRON
inlawrev-3567	385	2	d	d	PROPN
inlawrev-3567	385	3	132	132	NUM
inlawrev-3567	385	4	.	.	PUNCT
inlawrev-3567	386	1	mat	mat	NOUN
inlawrev-3567	386	2	814	814	NUM
inlawrev-3567	386	3	.	.	PUNCT
inlawrev-3567	387	1	133	133	NUM
inlawrev-3567	387	2	.	.	PUNCT
inlawrev-3567	388	1	i	i	PRON
inlawrev-3567	388	2	d	d	PROPN
inlawrev-3567	388	3	134	134	NUM
inlawrev-3567	388	4	.	.	PUNCT
inlawrev-3567	389	1	i	i	PROPN
inlawrev-3567	389	2	d	d	PROPN
inlawrev-3567	389	3	135	135	NUM
inlawrev-3567	389	4	.	.	PUNCT
inlawrev-3567	390	1	i	i	PRON
inlawrev-3567	390	2	d	d	PROPN
inlawrev-3567	390	3	136	136	NUM
inlawrev-3567	390	4	.	.	PUNCT
inlawrev-3567	391	1	mat	mat	NOUN
inlawrev-3567	391	2	815	815	NUM
inlawrev-3567	391	3	.	.	PUNCT
inlawrev-3567	391	4	2002	2002	NUM
inlawrev-3567	391	5	]	]	PUNCT
inlawrev-3567	391	6	taxation	taxation	NOUN
inlawrev-3567	391	7	1553	1553	NUM
inlawrev-3567	391	8	with	with	ADP
inlawrev-3567	391	9	respect	respect	NOUN
inlawrev-3567	391	10	to	to	ADP
inlawrev-3567	391	11	the	the	DET
inlawrev-3567	391	12	grading	grade	VERB
inlawrev-3567	391	13	ofthe	ofthe	NOUN
inlawrev-3567	391	14	bishops	bishop	NOUN
inlawrev-3567	391	15	'	'	PART
inlawrev-3567	391	16	condominium	condominium	NOUN
inlawrev-3567	391	17	,	,	PUNCT
inlawrev-3567	391	18	the	the	DET
inlawrev-3567	391	19	tax	tax	NOUN
inlawrev-3567	391	20	court	court	NOUN
inlawrev-3567	391	21	held	hold	VERB
inlawrev-3567	391	22	that	that	SCONJ
inlawrev-3567	391	23	since	since	SCONJ
inlawrev-3567	391	24	the	the	DET
inlawrev-3567	391	25	bishops	bishop	NOUN
inlawrev-3567	391	26	failed	fail	VERB
inlawrev-3567	391	27	to	to	PART
inlawrev-3567	391	28	establish	establish	VERB
inlawrev-3567	391	29	"	"	PUNCT
inlawrev-3567	391	30	a	a	DET
inlawrev-3567	391	31	prima	prima	NOUN
inlawrev-3567	391	32	facie	facie	NOUN
inlawrev-3567	391	33	case	case	NOUN
inlawrev-3567	391	34	as	as	SCONJ
inlawrev-3567	391	35	to	to	PART
inlawrev-3567	391	36	grade,"'-'^	grade,"'-'^	VERB
inlawrev-3567	391	37	the	the	DET
inlawrev-3567	391	38	isbtc	isbtc	NOUN
inlawrev-3567	391	39	's	's	PART
inlawrev-3567	391	40	assessment	assessment	NOUN
inlawrev-3567	391	41	of	of	ADP
inlawrev-3567	391	42	a	a	DET
inlawrev-3567	391	43	b	b	NOUN
inlawrev-3567	391	44	grade	grade	NOUN
inlawrev-3567	391	45	was	be	AUX
inlawrev-3567	391	46	not	not	PART
inlawrev-3567	391	47	an	an	DET
inlawrev-3567	391	48	error	error	NOUN
inlawrev-3567	391	49	.	.	PUNCT
inlawrev-3567	391	50	'	'	PUNCT
inlawrev-3567	392	1	^	^	NOUN
inlawrev-3567	392	2	*	*	PUNCT
inlawrev-3567	392	3	to	to	PART
inlawrev-3567	392	4	get	get	VERB
inlawrev-3567	392	5	a	a	DET
inlawrev-3567	392	6	grade	grade	NOUN
inlawrev-3567	392	7	reduction	reduction	NOUN
inlawrev-3567	392	8	,	,	PUNCT
inlawrev-3567	392	9	a	a	DET
inlawrev-3567	392	10	taxpayer	taxpayer	NOUN
inlawrev-3567	392	11	"	"	PUNCT
inlawrev-3567	392	12	must	must	AUX
inlawrev-3567	392	13	offer	offer	VERB
inlawrev-3567	392	14	probative	probative	ADJ
inlawrev-3567	392	15	evidence	evidence	NOUN
inlawrev-3567	392	16	sufficient	sufficient	ADJ
inlawrev-3567	392	17	to	to	PART
inlawrev-3567	392	18	establish	establish	VERB
inlawrev-3567	392	19	a	a	DET
inlawrev-3567	392	20	prima	prima	NOUN
inlawrev-3567	392	21	facie	facie	NOUN
inlawrev-3567	392	22	case	case	NOUN
inlawrev-3567	392	23	concerning	concern	VERB
inlawrev-3567	392	24	the	the	DET
inlawrev-3567	392	25	alleged	allege	VERB
inlawrev-3567	392	26	assessment	assessment	NOUN
inlawrev-3567	392	27	error	error	NOUN
inlawrev-3567	392	28	.	.	PUNCT
inlawrev-3567	393	1	"'^^	"'^^	PUNCT
inlawrev-3567	393	2	the	the	DET
inlawrev-3567	393	3	bishops	bishop	NOUN
inlawrev-3567	393	4	offered	offer	VERB
inlawrev-3567	393	5	only	only	ADV
inlawrev-3567	393	6	a	a	DET
inlawrev-3567	393	7	photograph	photograph	NOUN
inlawrev-3567	393	8	of	of	ADP
inlawrev-3567	393	9	their	their	PRON
inlawrev-3567	393	10	condominium	condominium	NOUN
inlawrev-3567	393	11	,	,	PUNCT
inlawrev-3567	393	12	photos	photo	NOUN
inlawrev-3567	393	13	ofc	ofc	NOUN
inlawrev-3567	393	14	grade	grade	NOUN
inlawrev-3567	393	15	homes	home	NOUN
inlawrev-3567	393	16	,	,	PUNCT
inlawrev-3567	393	17	a	a	DET
inlawrev-3567	393	18	sample	sample	NOUN
inlawrev-3567	393	19	property	property	NOUN
inlawrev-3567	393	20	report	report	NOUN
inlawrev-3567	393	21	card	card	NOUN
inlawrev-3567	393	22	,	,	PUNCT
inlawrev-3567	393	23	and	and	CCONJ
inlawrev-3567	393	24	the	the	DET
inlawrev-3567	393	25	isbtc	isbtc	NOUN
inlawrev-3567	393	26	's	's	PART
inlawrev-3567	393	27	grade	grade	NOUN
inlawrev-3567	393	28	specification	specification	NOUN
inlawrev-3567	393	29	table	table	NOUN
inlawrev-3567	393	30	.	.	PUNCT
inlawrev-3567	394	1	"	"	PUNCT
inlawrev-3567	394	2	*	*	NOUN
inlawrev-3567	394	3	°	°	ADP
inlawrev-3567	394	4	the	the	DET
inlawrev-3567	394	5	court	court	NOUN
inlawrev-3567	394	6	held	hold	VERB
inlawrev-3567	394	7	that	that	SCONJ
inlawrev-3567	394	8	this	this	DET
inlawrev-3567	394	9	evidence	evidence	NOUN
inlawrev-3567	394	10	was	be	AUX
inlawrev-3567	394	11	not	not	PART
inlawrev-3567	394	12	probative	probative	ADJ
inlawrev-3567	394	13	as	as	ADP
inlawrev-3567	394	14	to	to	PART
inlawrev-3567	394	15	grade	grade	VERB
inlawrev-3567	394	16	.	.	PUNCT
inlawrev-3567	394	17	'	'	PUNCT
inlawrev-3567	395	1	"	"	PUNCT
inlawrev-3567	395	2	*	*	PUNCT
inlawrev-3567	395	3	'	'	PUNCT
inlawrev-3567	395	4	the	the	DET
inlawrev-3567	395	5	court	court	NOUN
inlawrev-3567	395	6	found	find	VERB
inlawrev-3567	395	7	this	this	DET
inlawrev-3567	395	8	evidence	evidence	NOUN
inlawrev-3567	395	9	to	to	PART
inlawrev-3567	395	10	be	be	AUX
inlawrev-3567	395	11	merely	merely	ADV
inlawrev-3567	395	12	conclusory	conclusory	ADJ
inlawrev-3567	395	13	statements	statement	NOUN
inlawrev-3567	395	14	by	by	ADP
inlawrev-3567	395	15	the	the	DET
inlawrev-3567	395	16	bishops	bishop	NOUN
inlawrev-3567	395	17	that	that	PRON
inlawrev-3567	395	18	they	they	PRON
inlawrev-3567	395	19	deserved	deserve	VERB
inlawrev-3567	395	20	a	a	DET
inlawrev-3567	395	21	grade	grade	NOUN
inlawrev-3567	395	22	reduction	reduction	NOUN
inlawrev-3567	395	23	.	.	PUNCT
inlawrev-3567	396	1	"*^	"*^	NOUN
inlawrev-3567	397	1	the	the	DET
inlawrev-3567	397	2	court	court	NOUN
inlawrev-3567	397	3	was	be	AUX
inlawrev-3567	397	4	not	not	PART
inlawrev-3567	397	5	persuaded	persuade	VERB
inlawrev-3567	397	6	and	and	CCONJ
inlawrev-3567	397	7	affirmed	affirm	VERB
inlawrev-3567	397	8	the	the	DET
inlawrev-3567	397	9	denial	denial	NOUN
inlawrev-3567	397	10	of	of	ADP
inlawrev-3567	397	11	their	their	PRON
inlawrev-3567	397	12	reduction	reduction	NOUN
inlawrev-3567	397	13	of	of	ADP
inlawrev-3567	397	14	grade	grade	NOUN
inlawrev-3567	397	15	.	.	PUNCT
inlawrev-3567	398	1	'	'	PUNCT
inlawrev-3567	398	2	^^	^^	SYM
inlawrev-3567	398	3	2	2	NUM
inlawrev-3567	398	4	.	.	X
inlawrev-3567	398	5	garcia	garcia	PROPN
inlawrev-3567	398	6	v.	v.	ADP
inlawrev-3567	398	7	state	state	PROPN
inlawrev-3567	398	8	board	board	PROPN
inlawrev-3567	398	9	oftax	oftax	NOUN
inlawrev-3567	398	10	commissioners	commissioner	NOUN
inlawrev-3567	398	11	.	.	PUNCT
inlawrev-3567	399	1	'"^—thegarcias	'"^—thegarcias	PROPN
inlawrev-3567	399	2	challenged	challenge	VERB
inlawrev-3567	399	3	the	the	DET
inlawrev-3567	399	4	isbtc	isbtc	NOUN
inlawrev-3567	399	5	's	's	PART
inlawrev-3567	399	6	grade	grade	NOUN
inlawrev-3567	399	7	assessment	assessment	NOUN
inlawrev-3567	399	8	of	of	ADP
inlawrev-3567	399	9	their	their	PRON
inlawrev-3567	399	10	home	home	NOUN
inlawrev-3567	399	11	to	to	ADP
inlawrev-3567	399	12	the	the	DET
inlawrev-3567	399	13	tax	tax	NOUN
inlawrev-3567	399	14	court	court	NOUN
inlawrev-3567	399	15	,	,	PUNCT
inlawrev-3567	399	16	as	as	ADV
inlawrev-3567	399	17	well	well	ADV
inlawrev-3567	399	18	as	as	ADP
inlawrev-3567	399	19	the	the	DET
inlawrev-3567	399	20	isbtc	isbtc	NOUN
inlawrev-3567	399	21	's	's	PART
inlawrev-3567	399	22	failure	failure	NOUN
inlawrev-3567	399	23	to	to	PART
inlawrev-3567	399	24	assess	assess	VERB
inlawrev-3567	399	25	some	some	DET
inlawrev-3567	399	26	enclosed	enclose	VERB
inlawrev-3567	399	27	property	property	NOUN
inlawrev-3567	399	28	on	on	ADP
inlawrev-3567	399	29	the	the	DET
inlawrev-3567	399	30	land	land	NOUN
inlawrev-3567	399	31	to	to	ADP
inlawrev-3567	399	32	the	the	DET
inlawrev-3567	399	33	tax	tax	NOUN
inlawrev-3567	399	34	court	court	NOUN
inlawrev-3567	399	35	.	.	PUNCT
inlawrev-3567	400	1	'	'	PUNCT
inlawrev-3567	400	2	"	"	PUNCT
inlawrev-3567	400	3	^^	^^	CCONJ
inlawrev-3567	400	4	after	after	ADP
inlawrev-3567	400	5	considerable	considerable	ADJ
inlawrev-3567	400	6	procedural	procedural	ADJ
inlawrev-3567	400	7	history,'*^	history,'*^	PUNCT
inlawrev-3567	400	8	the	the	DET
inlawrev-3567	400	9	isbtc	isbtc	NOUN
inlawrev-3567	400	10	increased	increase	VERB
inlawrev-3567	400	11	the	the	DET
inlawrev-3567	400	12	grade	grade	NOUN
inlawrev-3567	400	13	of	of	ADP
inlawrev-3567	400	14	the	the	DET
inlawrev-3567	400	15	garcias	garcia	NOUN
inlawrev-3567	400	16	'	'	PART
inlawrev-3567	400	17	home	home	NOUN
inlawrev-3567	400	18	from	from	ADP
inlawrev-3567	400	19	a+4	a+4	ADP
inlawrev-3567	400	20	to	to	ADP
inlawrev-3567	400	21	a+6.''*^	a+6.''*^	NOUN
inlawrev-3567	400	22	further	far	ADV
inlawrev-3567	400	23	,	,	PUNCT
inlawrev-3567	400	24	the	the	DET
inlawrev-3567	400	25	isbtc	isbtc	NOUN
inlawrev-3567	400	26	did	do	AUX
inlawrev-3567	400	27	not	not	PART
inlawrev-3567	400	28	assess	assess	VERB
inlawrev-3567	400	29	an	an	DET
inlawrev-3567	400	30	enclosure	enclosure	NOUN
inlawrev-3567	400	31	on	on	ADP
inlawrev-3567	400	32	the	the	DET
inlawrev-3567	400	33	garcias	garcia	NOUN
inlawrev-3567	400	34	'	'	PART
inlawrev-3567	400	35	property	property	NOUN
inlawrev-3567	400	36	.	.	PUNCT
inlawrev-3567	400	37	'	'	PUNCT
inlawrev-3567	401	1	"	"	PUNCT
inlawrev-3567	401	2	*	*	PUNCT
inlawrev-3567	401	3	*	*	PUNCT
inlawrev-3567	401	4	the	the	DET
inlawrev-3567	401	5	tax	tax	NOUN
inlawrev-3567	401	6	court	court	NOUN
inlawrev-3567	401	7	held	hold	VERB
inlawrev-3567	401	8	that	that	SCONJ
inlawrev-3567	401	9	the	the	DET
inlawrev-3567	401	10	a+6	a+6	PROPN
inlawrev-3567	401	11	assessment	assessment	NOUN
inlawrev-3567	401	12	was	be	AUX
inlawrev-3567	401	13	an	an	DET
inlawrev-3567	401	14	error	error	NOUN
inlawrev-3567	401	15	.	.	PUNCT
inlawrev-3567	401	16	'	'	PUNCT
inlawrev-3567	402	1	"	"	PUNCT
inlawrev-3567	402	2	*	*	PUNCT
inlawrev-3567	402	3	^	^	PUNCT
inlawrev-3567	402	4	the	the	DET
inlawrev-3567	402	5	court	court	NOUN
inlawrev-3567	402	6	stated	state	VERB
inlawrev-3567	402	7	that	that	SCONJ
inlawrev-3567	402	8	the	the	DET
inlawrev-3567	402	9	manner	manner	NOUN
inlawrev-3567	402	10	in	in	ADP
inlawrev-3567	402	11	which	which	PRON
inlawrev-3567	402	12	the	the	DET
inlawrev-3567	402	13	isbtc	isbtc	NOUN
inlawrev-3567	402	14	discerned	discern	VERB
inlawrev-3567	402	15	the	the	DET
inlawrev-3567	402	16	grade	grade	NOUN
inlawrev-3567	402	17	of	of	ADP
inlawrev-3567	402	18	the	the	DET
inlawrev-3567	402	19	garcias	garcia	NOUN
inlawrev-3567	402	20	'	'	PART
inlawrev-3567	402	21	home	home	NOUN
inlawrev-3567	402	22	was	be	AUX
inlawrev-3567	402	23	wholly	wholly	ADV
inlawrev-3567	402	24	arbitrary	arbitrary	ADJ
inlawrev-3567	402	25	and	and	CCONJ
inlawrev-3567	402	26	completely	completely	ADV
inlawrev-3567	402	27	unsupportable	unsupportable	ADJ
inlawrev-3567	402	28	by	by	ADP
inlawrev-3567	402	29	the	the	DET
inlawrev-3567	402	30	isbtc	isbtc	NOUN
inlawrev-3567	402	31	's	's	PART
inlawrev-3567	402	32	own	own	ADJ
inlawrev-3567	402	33	regulations	regulation	NOUN
inlawrev-3567	402	34	.	.	PUNCT
inlawrev-3567	402	35	'	'	PUNCT
inlawrev-3567	403	1	^	^	NOUN
inlawrev-3567	403	2	°	°	ADP
inlawrev-3567	403	3	the	the	DET
inlawrev-3567	403	4	court	court	NOUN
inlawrev-3567	403	5	further	far	ADV
inlawrev-3567	403	6	stated	state	VERB
inlawrev-3567	403	7	that	that	SCONJ
inlawrev-3567	403	8	the	the	DET
inlawrev-3567	403	9	isbtc	isbtc	NOUN
inlawrev-3567	403	10	's	's	PART
inlawrev-3567	403	11	regulations	regulation	NOUN
inlawrev-3567	403	12	did	do	AUX
inlawrev-3567	403	13	not	not	PART
inlawrev-3567	403	14	support	support	VERB
inlawrev-3567	403	15	,	,	PUNCT
inlawrev-3567	403	16	under	under	ADP
inlawrev-3567	403	17	any	any	DET
inlawrev-3567	403	18	circumstances	circumstance	NOUN
inlawrev-3567	403	19	,	,	PUNCT
inlawrev-3567	403	20	a	a	DET
inlawrev-3567	403	21	grade	grade	NOUN
inlawrev-3567	403	22	above	above	ADP
inlawrev-3567	403	23	a.	a.	NOUN
inlawrev-3567	403	24	'^	'^	PROPN
inlawrev-3567	403	25	'	'	PUNCT
inlawrev-3567	403	26	therefore	therefore	ADV
inlawrev-3567	403	27	,	,	PUNCT
inlawrev-3567	403	28	the	the	DET
inlawrev-3567	403	29	court	court	NOUN
inlawrev-3567	403	30	held	hold	VERB
inlawrev-3567	403	31	137	137	NUM
inlawrev-3567	403	32	.	.	PUNCT
inlawrev-3567	404	1	/^.	/^.	PUNCT
inlawrev-3567	404	2	at	at	ADP
inlawrev-3567	404	3	816	816	NUM
inlawrev-3567	404	4	.	.	PUNCT
inlawrev-3567	404	5	138	138	NUM
inlawrev-3567	404	6	.	.	PUNCT
inlawrev-3567	405	1	/^.	/^.	PUNCT
inlawrev-3567	405	2	at	at	ADP
inlawrev-3567	405	3	817	817	NUM
inlawrev-3567	405	4	.	.	PUNCT
inlawrev-3567	405	5	139	139	NUM
inlawrev-3567	405	6	.	.	PUNCT
inlawrev-3567	405	7	/f/.	/f/.	PUNCT
inlawrev-3567	406	1	at	at	ADP
inlawrev-3567	406	2	815	815	NUM
inlawrev-3567	406	3	.	.	PUNCT
inlawrev-3567	406	4	140	140	NUM
inlawrev-3567	406	5	.	.	PUNCT
inlawrev-3567	406	6	/c/.	/c/.	PROPN
inlawrev-3567	407	1	at	at	ADP
inlawrev-3567	407	2	816	816	NUM
inlawrev-3567	407	3	.	.	PUNCT
inlawrev-3567	407	4	141	141	NUM
inlawrev-3567	407	5	.	.	PUNCT
inlawrev-3567	408	1	i	i	PRON
inlawrev-3567	408	2	d.	d.	PROPN
inlawrev-3567	408	3	142	142	NUM
inlawrev-3567	408	4	.	.	PUNCT
inlawrev-3567	409	1	i	i	PRON
inlawrev-3567	409	2	d.	d.	PROPN
inlawrev-3567	409	3	143	143	NUM
inlawrev-3567	409	4	.	.	PUNCT
inlawrev-3567	410	1	/^.	/^.	PUNCT
inlawrev-3567	411	1	at	at	ADP
inlawrev-3567	411	2	817	817	NUM
inlawrev-3567	411	3	.	.	PUNCT
inlawrev-3567	412	1	144	144	NUM
inlawrev-3567	412	2	.	.	X
inlawrev-3567	412	3	743	743	NUM
inlawrev-3567	412	4	n.e.2d	n.e.2d	NOUN
inlawrev-3567	412	5	817	817	NUM
inlawrev-3567	412	6	(	(	PUNCT
inlawrev-3567	412	7	ind	ind	NOUN
inlawrev-3567	412	8	.	.	PUNCT
inlawrev-3567	413	1	i.e.	i.e.	X
inlawrev-3567	413	2	2001	2001	NUM
inlawrev-3567	413	3	)	)	PUNCT
inlawrev-3567	413	4	.	.	PUNCT
inlawrev-3567	414	1	145	145	NUM
inlawrev-3567	414	2	.	.	PUNCT
inlawrev-3567	415	1	/(i	/(i	INTJ
inlawrev-3567	415	2	.	.	PUNCT
inlawrev-3567	416	1	at	at	ADP
inlawrev-3567	416	2	818	818	NUM
inlawrev-3567	416	3	.	.	PUNCT
inlawrev-3567	417	1	146	146	NUM
inlawrev-3567	417	2	.	.	PUNCT
inlawrev-3567	417	3	see	see	VERB
inlawrev-3567	417	4	i	i	PROPN
inlawrev-3567	417	5	d	d	PROPN
inlawrev-3567	417	6	;	;	PUNCT
inlawrev-3567	417	7	see	see	VERB
inlawrev-3567	417	8	also	also	ADV
inlawrev-3567	417	9	garcia	garcia	PROPN
inlawrev-3567	417	10	v.	v.	ADP
inlawrev-3567	417	11	state	state	PROPN
inlawrev-3567	417	12	bd	bd	PROPN
inlawrev-3567	417	13	.	.	PROPN
inlawrev-3567	417	14	of	of	ADP
inlawrev-3567	417	15	tax	tax	NOUN
inlawrev-3567	417	16	comm'rs	comm'rs	NOUN
inlawrev-3567	417	17	,	,	PUNCT
inlawrev-3567	417	18	694	694	NUM
inlawrev-3567	417	19	n.e.2d	n.e.2d	NOUN
inlawrev-3567	417	20	794	794	NUM
inlawrev-3567	417	21	(	(	PUNCT
inlawrev-3567	417	22	ind	ind	NOUN
inlawrev-3567	417	23	.	.	PUNCT
inlawrev-3567	418	1	t.c	t.c	PROPN
inlawrev-3567	418	2	.	.	PROPN
inlawrev-3567	418	3	1998	1998	NUM
inlawrev-3567	418	4	)	)	PUNCT
inlawrev-3567	418	5	.	.	PUNCT
inlawrev-3567	419	1	1	1	NUM
inlawrev-3567	419	2	47	47	NUM
inlawrev-3567	419	3	.	.	PUNCT
inlawrev-3567	420	1	garc	garc	PROPN
inlawrev-3567	420	2	/	/	SYM
inlawrev-3567	420	3	fl	fl	PROPN
inlawrev-3567	420	4	,	,	PUNCT
inlawrev-3567	420	5	743	743	NUM
inlawrev-3567	420	6	n.e.2d	n.e.2d	NOUN
inlawrev-3567	420	7	at	at	ADP
inlawrev-3567	420	8	8	8	NUM
inlawrev-3567	420	9	1	1	NUM
inlawrev-3567	420	10	8	8	NUM
inlawrev-3567	420	11	.	.	NOUN
inlawrev-3567	420	12	148	148	NUM
inlawrev-3567	420	13	.	.	PUNCT
inlawrev-3567	421	1	i	i	PRON
inlawrev-3567	421	2	d	d	PROPN
inlawrev-3567	421	3	149	149	NUM
inlawrev-3567	421	4	.	.	PUNCT
inlawrev-3567	422	1	/^.	/^.	PUNCT
inlawrev-3567	423	1	at	at	ADP
inlawrev-3567	423	2	821	821	NUM
inlawrev-3567	423	3	.	.	PUNCT
inlawrev-3567	423	4	150	150	NUM
inlawrev-3567	423	5	.	.	PUNCT
inlawrev-3567	424	1	i	i	PRON
inlawrev-3567	424	2	d.	d.	PROPN
inlawrev-3567	424	3	at	at	ADP
inlawrev-3567	424	4	820	820	NUM
inlawrev-3567	424	5	.	.	PUNCT
inlawrev-3567	425	1	the	the	DET
inlawrev-3567	425	2	isbtc*s	isbtc*s	NUM
inlawrev-3567	425	3	method	method	NOUN
inlawrev-3567	425	4	of	of	ADP
inlawrev-3567	425	5	assessment	assessment	NOUN
inlawrev-3567	425	6	started	start	VERB
inlawrev-3567	425	7	with	with	ADP
inlawrev-3567	425	8	determining	determine	VERB
inlawrev-3567	425	9	the	the	DET
inlawrev-3567	425	10	actual	actual	ADJ
inlawrev-3567	425	11	construction	construction	NOUN
inlawrev-3567	425	12	value	value	NOUN
inlawrev-3567	425	13	ofthe	ofthe	NOUN
inlawrev-3567	425	14	home	home	ADV
inlawrev-3567	425	15	only	only	ADV
inlawrev-3567	425	16	.	.	PUNCT
inlawrev-3567	426	1	then	then	ADV
inlawrev-3567	426	2	it	it	PRON
inlawrev-3567	426	3	discounted	discount	VERB
inlawrev-3567	426	4	this	this	DET
inlawrev-3567	426	5	price	price	NOUN
inlawrev-3567	426	6	to	to	ADP
inlawrev-3567	426	7	1	1	NUM
inlawrev-3567	426	8	985	985	NUM
inlawrev-3567	426	9	costs	cost	NOUN
inlawrev-3567	426	10	in	in	ADP
inlawrev-3567	426	11	order	order	NOUN
inlawrev-3567	426	12	to	to	PART
inlawrev-3567	426	13	comply	comply	VERB
inlawrev-3567	426	14	with	with	ADP
inlawrev-3567	426	15	its	its	PRON
inlawrev-3567	426	16	regulations	regulation	NOUN
inlawrev-3567	426	17	in	in	ADP
inlawrev-3567	426	18	place	place	NOUN
inlawrev-3567	426	19	at	at	ADP
inlawrev-3567	426	20	the	the	DET
inlawrev-3567	426	21	time	time	NOUN
inlawrev-3567	426	22	of	of	ADP
inlawrev-3567	426	23	the	the	DET
inlawrev-3567	426	24	construction	construction	NOUN
inlawrev-3567	426	25	ofthe	ofthe	PROPN
inlawrev-3567	426	26	house	house	NOUN
inlawrev-3567	426	27	in	in	ADP
inlawrev-3567	426	28	1991	1991	NUM
inlawrev-3567	426	29	.	.	PUNCT
inlawrev-3567	427	1	then	then	ADV
inlawrev-3567	427	2	the	the	DET
inlawrev-3567	427	3	isbtc	isbtc	NOUN
inlawrev-3567	427	4	used	use	VERB
inlawrev-3567	427	5	its	its	PRON
inlawrev-3567	427	6	regulations	regulation	NOUN
inlawrev-3567	427	7	to	to	PART
inlawrev-3567	427	8	determine	determine	VERB
inlawrev-3567	427	9	what	what	PRON
inlawrev-3567	427	10	the	the	DET
inlawrev-3567	427	11	cost	cost	NOUN
inlawrev-3567	427	12	ofthe	ofthe	NOUN
inlawrev-3567	427	13	house	house	NOUN
inlawrev-3567	427	14	would	would	AUX
inlawrev-3567	427	15	be	be	AUX
inlawrev-3567	427	16	if	if	SCONJ
inlawrev-3567	427	17	it	it	PRON
inlawrev-3567	427	18	were	be	AUX
inlawrev-3567	427	19	graded	grade	VERB
inlawrev-3567	427	20	as	as	ADP
inlawrev-3567	427	21	a	a	DET
inlawrev-3567	427	22	c	c	PROPN
inlawrev-3567	427	23	house	house	NOUN
inlawrev-3567	427	24	.	.	PUNCT
inlawrev-3567	428	1	then	then	ADV
inlawrev-3567	428	2	the	the	DET
inlawrev-3567	428	3	court	court	NOUN
inlawrev-3567	428	4	divided	divide	VERB
inlawrev-3567	428	5	that	that	SCONJ
inlawrev-3567	428	6	cost	cost	NOUN
inlawrev-3567	428	7	by	by	ADP
inlawrev-3567	428	8	the	the	DET
inlawrev-3567	428	9	actual	actual	ADJ
inlawrev-3567	428	10	cost	cost	NOUN
inlawrev-3567	428	11	of	of	ADP
inlawrev-3567	428	12	the	the	DET
inlawrev-3567	428	13	house	house	NOUN
inlawrev-3567	428	14	.	.	PUNCT
inlawrev-3567	429	1	this	this	DET
inlawrev-3567	429	2	quotient	quotient	NOUN
inlawrev-3567	429	3	constituted	constitute	VERB
inlawrev-3567	429	4	a	a	DET
inlawrev-3567	429	5	percentage	percentage	NOUN
inlawrev-3567	429	6	that	that	PRON
inlawrev-3567	429	7	the	the	DET
inlawrev-3567	429	8	isbtc	isbtc	NOUN
inlawrev-3567	429	9	used	use	VERB
inlawrev-3567	429	10	to	to	PART
inlawrev-3567	429	11	guess	guess	VERB
inlawrev-3567	429	12	the	the	DET
inlawrev-3567	429	13	grade	grade	NOUN
inlawrev-3567	429	14	above	above	ADP
inlawrev-3567	429	15	an	an	DET
inlawrev-3567	429	16	a	a	PRON
inlawrev-3567	429	17	at	at	ADP
inlawrev-3567	429	18	which	which	PRON
inlawrev-3567	429	19	the	the	DET
inlawrev-3567	429	20	garcia	garcia	PROPN
inlawrev-3567	429	21	home	home	ADV
inlawrev-3567	429	22	should	should	AUX
inlawrev-3567	429	23	be	be	AUX
inlawrev-3567	429	24	assessed	assess	VERB
inlawrev-3567	429	25	.	.	PUNCT
inlawrev-3567	430	1	see	see	VERB
inlawrev-3567	430	2	i	i	PRON
inlawrev-3567	430	3	d.	d.	PROPN
inlawrev-3567	430	4	at	at	ADP
inlawrev-3567	430	5	819	819	NUM
inlawrev-3567	430	6	-	-	SYM
inlawrev-3567	430	7	20	20	NUM
inlawrev-3567	430	8	.	.	PUNCT
inlawrev-3567	431	1	the	the	DET
inlawrev-3567	431	2	isbtc	isbtc	NOUN
inlawrev-3567	431	3	's	's	PART
inlawrev-3567	431	4	methods	method	NOUN
inlawrev-3567	431	5	were	be	AUX
inlawrev-3567	431	6	so	so	ADV
inlawrev-3567	431	7	arbitrary	arbitrary	ADJ
inlawrev-3567	431	8	,	,	PUNCT
inlawrev-3567	431	9	the	the	DET
inlawrev-3567	431	10	court	court	NOUN
inlawrev-3567	431	11	noted	note	VERB
inlawrev-3567	431	12	,	,	PUNCT
inlawrev-3567	431	13	that	that	SCONJ
inlawrev-3567	431	14	even	even	ADV
inlawrev-3567	431	15	members	member	NOUN
inlawrev-3567	431	16	of	of	ADP
inlawrev-3567	431	17	the	the	DET
inlawrev-3567	431	18	isbtc	isbtc	NOUN
inlawrev-3567	431	19	admitted	admit	VERB
inlawrev-3567	431	20	at	at	ADP
inlawrev-3567	431	21	trial	trial	NOUN
inlawrev-3567	431	22	that	that	SCONJ
inlawrev-3567	431	23	the	the	DET
inlawrev-3567	431	24	calculations	calculation	NOUN
inlawrev-3567	431	25	were	be	AUX
inlawrev-3567	431	26	unsupportable	unsupportable	ADJ
inlawrev-3567	431	27	.	.	PUNCT
inlawrev-3567	432	1	see	see	VERB
inlawrev-3567	432	2	i	i	PRON
inlawrev-3567	432	3	d.	d.	PROPN
inlawrev-3567	432	4	at	at	ADP
inlawrev-3567	432	5	820	820	NUM
inlawrev-3567	432	6	.	.	PUNCT
inlawrev-3567	433	1	151	151	NUM
inlawrev-3567	433	2	.	.	PUNCT
inlawrev-3567	434	1	/^.	/^.	PUNCT
inlawrev-3567	435	1	at	at	ADP
inlawrev-3567	435	2	820	820	NUM
inlawrev-3567	435	3	-	-	SYM
inlawrev-3567	435	4	21	21	NUM
inlawrev-3567	435	5	.	.	NOUN
inlawrev-3567	435	6	1554	1554	NUM
inlawrev-3567	435	7	indiana	indiana	PROPN
inlawrev-3567	435	8	law	law	PROPN
inlawrev-3567	435	9	review	review	NOUN
inlawrev-3567	435	10	[	[	X
inlawrev-3567	435	11	vol	vol	NOUN
inlawrev-3567	435	12	.	.	PUNCT
inlawrev-3567	436	1	35:1541	35:1541	ADP
inlawrev-3567	436	2	that	that	SCONJ
inlawrev-3567	436	3	the	the	DET
inlawrev-3567	436	4	a+6	a+6	PROPN
inlawrev-3567	436	5	assessment	assessment	NOUN
inlawrev-3567	436	6	constituted	constitute	VERB
inlawrev-3567	436	7	an	an	DET
inlawrev-3567	436	8	abuse	abuse	NOUN
inlawrev-3567	436	9	of	of	ADP
inlawrev-3567	436	10	discretion	discretion	NOUN
inlawrev-3567	436	11	by	by	ADP
inlawrev-3567	436	12	the	the	DET
inlawrev-3567	436	13	isbtc	isbtc	NOUN
inlawrev-3567	436	14	.	.	PUNCT
inlawrev-3567	437	1	'^^	'^^	PROPN
inlawrev-3567	437	2	further	far	ADV
inlawrev-3567	437	3	,	,	PUNCT
inlawrev-3567	437	4	the	the	DET
inlawrev-3567	437	5	court	court	NOUN
inlawrev-3567	437	6	directed	direct	VERB
inlawrev-3567	437	7	the	the	DET
inlawrev-3567	437	8	isbtc	isbtc	NOUN
inlawrev-3567	437	9	to	to	PART
inlawrev-3567	437	10	assess	assess	VERB
inlawrev-3567	437	11	garcia	garcia	PROPN
inlawrev-3567	437	12	's	's	PART
inlawrev-3567	437	13	property	property	NOUN
inlawrev-3567	437	14	as	as	ADP
inlawrev-3567	437	15	grade	grade	NOUN
inlawrev-3567	437	16	aj^^	aj^^	PROPN
inlawrev-3567	437	17	the	the	DET
inlawrev-3567	437	18	court	court	NOUN
inlawrev-3567	437	19	held	hold	VERB
inlawrev-3567	437	20	that	that	SCONJ
inlawrev-3567	437	21	the	the	DET
inlawrev-3567	437	22	isbtc	isbtc	NOUN
inlawrev-3567	437	23	's	's	PART
inlawrev-3567	437	24	failure	failure	NOUN
inlawrev-3567	437	25	to	to	PART
inlawrev-3567	437	26	assess	assess	VERB
inlawrev-3567	437	27	the	the	DET
inlawrev-3567	437	28	enclosure	enclosure	NOUN
inlawrev-3567	437	29	was	be	AUX
inlawrev-3567	437	30	also	also	ADV
inlawrev-3567	437	31	an	an	DET
inlawrev-3567	437	32	error	error	NOUN
inlawrev-3567	437	33	.	.	PUNCT
inlawrev-3567	438	1	'	'	PUNCT
inlawrev-3567	438	2	^"^	^"^	ADV
inlawrev-3567	438	3	however	however	ADV
inlawrev-3567	438	4	,	,	PUNCT
inlawrev-3567	438	5	the	the	DET
inlawrev-3567	438	6	court	court	NOUN
inlawrev-3567	438	7	granted	grant	VERB
inlawrev-3567	438	8	the	the	DET
inlawrev-3567	438	9	isbtc	isbtc	NOUN
inlawrev-3567	438	10	's	's	PART
inlawrev-3567	438	11	request	request	NOUN
inlawrev-3567	438	12	that	that	SCONJ
inlawrev-3567	438	13	the	the	DET
inlawrev-3567	438	14	court	court	NOUN
inlawrev-3567	438	15	remand	remand	VERB
inlawrev-3567	438	16	the	the	DET
inlawrev-3567	438	17	issue	issue	NOUN
inlawrev-3567	438	18	so	so	SCONJ
inlawrev-3567	438	19	that	that	SCONJ
inlawrev-3567	438	20	the	the	DET
inlawrev-3567	438	21	isbtc	isbtc	NOUN
inlawrev-3567	438	22	could	could	AUX
inlawrev-3567	438	23	"	"	PUNCT
inlawrev-3567	438	24	extrapolate	extrapolate	VERB
inlawrev-3567	438	25	the	the	DET
inlawrev-3567	438	26	value	value	NOUN
inlawrev-3567	438	27	of	of	ADP
inlawrev-3567	438	28	the	the	DET
inlawrev-3567	438	29	enclosure	enclosure	NOUN
inlawrev-3567	438	30	from	from	ADP
inlawrev-3567	438	31	schedule	schedule	NOUN
inlawrev-3567	438	32	g.l	g.l	PROPN
inlawrev-3567	438	33	and	and	CCONJ
inlawrev-3567	438	34	then	then	ADV
inlawrev-3567	438	35	reassess	reassess	VERB
inlawrev-3567	438	36	it	it	PRON
inlawrev-3567	438	37	based	base	VERB
inlawrev-3567	438	38	on	on	ADP
inlawrev-3567	438	39	that	that	DET
inlawrev-3567	438	40	extrapolation	extrapolation	NOUN
inlawrev-3567	438	41	.	.	PUNCT
inlawrev-3567	439	1	"'^^	"'^^	NOUN
inlawrev-3567	440	1	3	3	NUM
inlawrev-3567	440	2	.	.	X
inlawrev-3567	440	3	canal	canal	PROPN
inlawrev-3567	440	4	realty	realty	PROPN
inlawrev-3567	440	5	-	-	PUNCT
inlawrev-3567	440	6	indy	indy	PROPN
inlawrev-3567	440	7	castor	castor	NOUN
inlawrev-3567	440	8	v.	v.	ADP
inlawrev-3567	440	9	state	state	PROPN
inlawrev-3567	440	10	board	board	PROPN
inlawrev-3567	440	11	of	of	ADP
inlawrev-3567	440	12	tax	tax	NOUN
inlawrev-3567	440	13	commissioners	commissioner	NOUN
inlawrev-3567	440	14	.	.	PUNCT
inlawrev-3567	441	1	'^^	'^^	NUM
inlawrev-3567	441	2	—	—	PUNCT
inlawrev-3567	441	3	canal	canal	NOUN
inlawrev-3567	441	4	appealed	appeal	VERB
inlawrev-3567	441	5	to	to	ADP
inlawrev-3567	441	6	the	the	DET
inlawrev-3567	441	7	tax	tax	NOUN
inlawrev-3567	441	8	court	court	NOUN
inlawrev-3567	441	9	the	the	DET
inlawrev-3567	441	10	assessment	assessment	NOUN
inlawrev-3567	441	11	by	by	ADP
inlawrev-3567	441	12	the	the	DET
inlawrev-3567	441	13	isbtc	isbtc	NOUN
inlawrev-3567	441	14	of	of	ADP
inlawrev-3567	441	15	canal	canal	NOUN
inlawrev-3567	441	16	's	's	PART
inlawrev-3567	441	17	real	real	ADJ
inlawrev-3567	441	18	property	property	NOUN
inlawrev-3567	441	19	.	.	PUNCT
inlawrev-3567	442	1	'	'	PUNCT
inlawrev-3567	442	2	^^	^^	PUNCT
inlawrev-3567	442	3	this	this	DET
inlawrev-3567	442	4	appeal	appeal	NOUN
inlawrev-3567	442	5	focused	focus	VERB
inlawrev-3567	442	6	on	on	ADP
inlawrev-3567	442	7	certain	certain	ADJ
inlawrev-3567	442	8	paving	paving	NOUN
inlawrev-3567	442	9	surrounding	surround	VERB
inlawrev-3567	442	10	buildings	building	NOUN
inlawrev-3567	442	11	on	on	ADP
inlawrev-3567	442	12	canal	canal	NOUN
inlawrev-3567	442	13	's	's	PART
inlawrev-3567	442	14	property	property	NOUN
inlawrev-3567	442	15	.	.	PUNCT
inlawrev-3567	443	1	'^	'^	PROPN
inlawrev-3567	443	2	*	*	PROPN
inlawrev-3567	443	3	canal	canal	NOUN
inlawrev-3567	443	4	posed	pose	VERB
inlawrev-3567	443	5	three	three	NUM
inlawrev-3567	443	6	issues	issue	NOUN
inlawrev-3567	443	7	:	:	PUNCT
inlawrev-3567	443	8	whether	whether	SCONJ
inlawrev-3567	443	9	the	the	DET
inlawrev-3567	443	10	isbtc	isbtc	NOUN
inlawrev-3567	443	11	erred	err	VERB
inlawrev-3567	443	12	in	in	ADP
inlawrev-3567	443	13	not	not	PART
inlawrev-3567	443	14	allowing	allow	VERB
inlawrev-3567	443	15	further	further	ADJ
inlawrev-3567	443	16	obsolescence	obsolescence	NOUN
inlawrev-3567	443	17	deductions	deduction	NOUN
inlawrev-3567	443	18	;	;	PUNCT
inlawrev-3567	443	19	whether	whether	SCONJ
inlawrev-3567	443	20	the	the	DET
inlawrev-3567	443	21	isbtc	isbtc	NOUN
inlawrev-3567	443	22	violated	violate	VERB
inlawrev-3567	443	23	canal	canal	NOUN
inlawrev-3567	443	24	's	's	PART
inlawrev-3567	443	25	due	due	ADJ
inlawrev-3567	443	26	process	process	NOUN
inlawrev-3567	443	27	by	by	ADP
inlawrev-3567	443	28	assigning	assign	VERB
inlawrev-3567	443	29	value	value	NOUN
inlawrev-3567	443	30	to	to	ADP
inlawrev-3567	443	31	previously	previously	ADV
inlawrev-3567	443	32	non	non	ADJ
inlawrev-3567	443	33	-	-	ADJ
inlawrev-3567	443	34	assessed	assessed	ADJ
inlawrev-3567	443	35	property	property	NOUN
inlawrev-3567	443	36	without	without	ADP
inlawrev-3567	443	37	giving	give	VERB
inlawrev-3567	443	38	canal	canal	NOUN
inlawrev-3567	443	39	an	an	DET
inlawrev-3567	443	40	opportunity	opportunity	NOUN
inlawrev-3567	443	41	to	to	PART
inlawrev-3567	443	42	address	address	VERB
inlawrev-3567	443	43	the	the	DET
inlawrev-3567	443	44	assessment	assessment	NOUN
inlawrev-3567	443	45	;	;	PUNCT
inlawrev-3567	443	46	and	and	CCONJ
inlawrev-3567	443	47	whether	whether	SCONJ
inlawrev-3567	443	48	the	the	DET
inlawrev-3567	443	49	isbtc	isbtc	NOUN
inlawrev-3567	443	50	incorrectly	incorrectly	ADV
inlawrev-3567	443	51	valued	value	VERB
inlawrev-3567	443	52	the	the	DET
inlawrev-3567	443	53	paving	paving	NOUN
inlawrev-3567	443	54	on	on	ADP
inlawrev-3567	443	55	canal	canal	NOUN
inlawrev-3567	443	56	's	's	PART
inlawrev-3567	443	57	property	property	NOUN
inlawrev-3567	443	58	.	.	PUNCT
inlawrev-3567	444	1	'	'	PUNCT
inlawrev-3567	444	2	^^	^^	PUNCT
inlawrev-3567	444	3	the	the	DET
inlawrev-3567	444	4	court	court	NOUN
inlawrev-3567	444	5	reversed	reverse	VERB
inlawrev-3567	444	6	and	and	CCONJ
inlawrev-3567	444	7	remanded	remand	VERB
inlawrev-3567	444	8	the	the	DET
inlawrev-3567	444	9	isbtc	isbtc	NOUN
inlawrev-3567	444	10	's	's	PART
inlawrev-3567	444	11	denial	denial	NOUN
inlawrev-3567	444	12	of	of	ADP
inlawrev-3567	444	13	an	an	DET
inlawrev-3567	444	14	additional	additional	ADJ
inlawrev-3567	444	15	obsolescence	obsolescence	NOUN
inlawrev-3567	444	16	deduction	deduction	NOUN
inlawrev-3567	444	17	.	.	PUNCT
inlawrev-3567	445	1	'	'	PUNCT
inlawrev-3567	445	2	^	^	NOUN
inlawrev-3567	445	3	°	°	ADP
inlawrev-3567	445	4	the	the	DET
inlawrev-3567	445	5	isbtc	isbtc	NOUN
inlawrev-3567	445	6	performed	perform	VERB
inlawrev-3567	445	7	the	the	DET
inlawrev-3567	445	8	assessment	assessment	NOUN
inlawrev-3567	445	9	at	at	ADP
inlawrev-3567	445	10	issue	issue	NOUN
inlawrev-3567	445	11	in	in	ADP
inlawrev-3567	445	12	1	1	NUM
inlawrev-3567	445	13	995	995	NUM
inlawrev-3567	445	14	.	.	PUNCT
inlawrev-3567	446	1	'	'	PUNCT
inlawrev-3567	446	2	^	^	NOUN
inlawrev-3567	446	3	'	'	PUNCT
inlawrev-3567	446	4	in	in	ADP
inlawrev-3567	446	5	1	1	NUM
inlawrev-3567	446	6	998	998	NUM
inlawrev-3567	446	7	,	,	PUNCT
inlawrev-3567	446	8	the	the	DET
inlawrev-3567	446	9	tax	tax	NOUN
inlawrev-3567	446	10	court	court	NOUN
inlawrev-3567	446	11	held	hold	VERB
inlawrev-3567	446	12	that	that	SCONJ
inlawrev-3567	446	13	it	it	PRON
inlawrev-3567	446	14	would	would	AUX
inlawrev-3567	446	15	only	only	ADV
inlawrev-3567	446	16	hear	hear	VERB
inlawrev-3567	446	17	obsolescence	obsolescence	NOUN
inlawrev-3567	446	18	appeals	appeal	NOUN
inlawrev-3567	446	19	from	from	ADP
inlawrev-3567	446	20	an	an	DET
inlawrev-3567	446	21	isbtc	isbtc	ADJ
inlawrev-3567	446	22	hearing	hearing	NOUN
inlawrev-3567	446	23	in	in	ADP
inlawrev-3567	446	24	which	which	PRON
inlawrev-3567	446	25	the	the	DET
inlawrev-3567	446	26	taxpayer	taxpayer	NOUN
inlawrev-3567	446	27	identified	identify	VERB
inlawrev-3567	446	28	the	the	DET
inlawrev-3567	446	29	causes	cause	NOUN
inlawrev-3567	446	30	of	of	ADP
inlawrev-3567	446	31	the	the	DET
inlawrev-3567	446	32	obsolescence	obsolescence	NOUN
inlawrev-3567	446	33	and	and	CCONJ
inlawrev-3567	446	34	presented	present	VERB
inlawrev-3567	446	35	probative	probative	ADJ
inlawrev-3567	446	36	evidence	evidence	NOUN
inlawrev-3567	446	37	to	to	PART
inlawrev-3567	446	38	support	support	VERB
inlawrev-3567	446	39	an	an	DET
inlawrev-3567	446	40	increase	increase	NOUN
inlawrev-3567	446	41	in	in	ADP
inlawrev-3567	446	42	obsolescence	obsolescence	NOUN
inlawrev-3567	446	43	.	.	PUNCT
inlawrev-3567	447	1	'^^	'^^	X
inlawrev-3567	447	2	for	for	ADP
inlawrev-3567	447	3	any	any	DET
inlawrev-3567	447	4	assessment	assessment	NOUN
inlawrev-3567	447	5	performed	perform	VERB
inlawrev-3567	447	6	prior	prior	ADV
inlawrev-3567	447	7	to	to	ADP
inlawrev-3567	447	8	this	this	DET
inlawrev-3567	447	9	decision	decision	NOUN
inlawrev-3567	447	10	,	,	PUNCT
inlawrev-3567	447	11	the	the	DET
inlawrev-3567	447	12	isbtc	isbtc	NOUN
inlawrev-3567	447	13	had	have	VERB
inlawrev-3567	447	14	to	to	PART
inlawrev-3567	447	15	support	support	VERB
inlawrev-3567	447	16	its	its	PRON
inlawrev-3567	447	17	obsolescence	obsolescence	NOUN
inlawrev-3567	447	18	assessment	assessment	NOUN
inlawrev-3567	447	19	with	with	ADP
inlawrev-3567	447	20	substantial	substantial	ADJ
inlawrev-3567	447	21	evidence	evidence	NOUN
inlawrev-3567	447	22	.	.	PUNCT
inlawrev-3567	448	1	'	'	PUNCT
inlawrev-3567	448	2	^^	^^	PUNCT
inlawrev-3567	448	3	on	on	ADP
inlawrev-3567	448	4	this	this	DET
inlawrev-3567	448	5	issue	issue	NOUN
inlawrev-3567	448	6	,	,	PUNCT
inlawrev-3567	448	7	the	the	DET
inlawrev-3567	448	8	tax	tax	NOUN
inlawrev-3567	448	9	court	court	NOUN
inlawrev-3567	448	10	stated	state	VERB
inlawrev-3567	448	11	that	that	SCONJ
inlawrev-3567	448	12	canal	canal	NOUN
inlawrev-3567	448	13	's	's	PART
inlawrev-3567	448	14	offer	offer	NOUN
inlawrev-3567	448	15	of	of	ADP
inlawrev-3567	448	16	proof	proof	NOUN
inlawrev-3567	448	17	to	to	PART
inlawrev-3567	448	18	support	support	VERB
inlawrev-3567	448	19	an	an	DET
inlawrev-3567	448	20	increased	increase	VERB
inlawrev-3567	448	21	obsolescence	obsolescence	NOUN
inlawrev-3567	448	22	deduction	deduction	NOUN
inlawrev-3567	448	23	was	be	AUX
inlawrev-3567	448	24	"	"	PUNCT
inlawrev-3567	448	25	woefully	woefully	ADV
inlawrev-3567	448	26	inadequate	inadequate	ADJ
inlawrev-3567	448	27	.	.	PUNCT
inlawrev-3567	449	1	"'^	"'^	NUM
inlawrev-3567	449	2	'	'	PRON
inlawrev-3567	449	3	*	*	PUNCT
inlawrev-3567	449	4	however	however	ADV
inlawrev-3567	449	5	,	,	PUNCT
inlawrev-3567	449	6	the	the	DET
inlawrev-3567	449	7	court	court	NOUN
inlawrev-3567	449	8	had	have	VERB
inlawrev-3567	449	9	to	to	PART
inlawrev-3567	449	10	remand	remand	VERB
inlawrev-3567	449	11	the	the	DET
inlawrev-3567	449	12	case	case	NOUN
inlawrev-3567	449	13	so	so	SCONJ
inlawrev-3567	449	14	that	that	SCONJ
inlawrev-3567	449	15	the	the	DET
inlawrev-3567	449	16	isbtc	isbtc	NOUN
inlawrev-3567	449	17	could	could	AUX
inlawrev-3567	449	18	support	support	VERB
inlawrev-3567	449	19	its	its	PRON
inlawrev-3567	449	20	denial	denial	NOUN
inlawrev-3567	449	21	of	of	ADP
inlawrev-3567	449	22	increasing	increase	VERB
inlawrev-3567	449	23	the	the	DET
inlawrev-3567	449	24	obsolescence	obsolescence	NOUN
inlawrev-3567	449	25	deduction	deduction	NOUN
inlawrev-3567	449	26	with	with	ADP
inlawrev-3567	449	27	substantial	substantial	ADJ
inlawrev-3567	449	28	evidence	evidence	NOUN
inlawrev-3567	449	29	because	because	SCONJ
inlawrev-3567	449	30	the	the	DET
inlawrev-3567	449	31	assessment	assessment	NOUN
inlawrev-3567	449	32	was	be	AUX
inlawrev-3567	449	33	performed	perform	VERB
inlawrev-3567	449	34	before	before	ADP
inlawrev-3567	449	35	the	the	DET
inlawrev-3567	449	36	1998	1998	NUM
inlawrev-3567	449	37	decision	decision	NOUN
inlawrev-3567	449	38	.	.	PUNCT
inlawrev-3567	450	1	'^^	'^^	PRON
inlawrev-3567	451	1	152	152	NUM
inlawrev-3567	451	2	.	.	PUNCT
inlawrev-3567	452	1	/^.	/^.	PUNCT
inlawrev-3567	453	1	at	at	ADP
inlawrev-3567	453	2	821	821	NUM
inlawrev-3567	453	3	.	.	PUNCT
inlawrev-3567	453	4	153	153	NUM
inlawrev-3567	453	5	.	.	PUNCT
inlawrev-3567	454	1	i	i	PRON
inlawrev-3567	454	2	d.	d.	PROPN
inlawrev-3567	454	3	154	154	NUM
inlawrev-3567	454	4	.	.	PUNCT
inlawrev-3567	455	1	i	i	PRON
inlawrev-3567	455	2	d.	d.	PROPN
inlawrev-3567	455	3	155	155	NUM
inlawrev-3567	455	4	.	.	PUNCT
inlawrev-3567	456	1	i	i	PRON
inlawrev-3567	456	2	d.	d.	VERB
inlawrev-3567	456	3	this	this	DET
inlawrev-3567	456	4	procedure	procedure	NOUN
inlawrev-3567	456	5	was	be	AUX
inlawrev-3567	456	6	mandated	mandate	VERB
inlawrev-3567	456	7	by	by	ADP
inlawrev-3567	456	8	the	the	DET
inlawrev-3567	456	9	court	court	NOUN
inlawrev-3567	456	10	in	in	ADP
inlawrev-3567	456	11	its	its	PRON
inlawrev-3567	456	12	earlier	early	ADJ
inlawrev-3567	456	13	garcia	garcia	PROPN
inlawrev-3567	456	14	opinion	opinion	NOUN
inlawrev-3567	456	15	.	.	PUNCT
inlawrev-3567	457	1	garcia	garcia	PROPN
inlawrev-3567	457	2	v.	v.	ADP
inlawrev-3567	457	3	state	state	PROPN
inlawrev-3567	457	4	bd	bd	PROPN
inlawrev-3567	457	5	.	.	PROPN
inlawrev-3567	457	6	of	of	ADP
inlawrev-3567	457	7	tax	tax	NOUN
inlawrev-3567	457	8	comm'rs	comm'rs	NOUN
inlawrev-3567	457	9	,	,	PUNCT
inlawrev-3567	457	10	694	694	NUM
inlawrev-3567	457	11	n.e.2d	n.e.2d	NOUN
inlawrev-3567	457	12	794	794	NUM
inlawrev-3567	457	13	,	,	PUNCT
inlawrev-3567	457	14	799	799	NUM
inlawrev-3567	457	15	(	(	PUNCT
inlawrev-3567	457	16	ind	ind	NOUN
inlawrev-3567	457	17	.	.	PUNCT
inlawrev-3567	458	1	t.c	t.c	PROPN
inlawrev-3567	458	2	.	.	PROPN
inlawrev-3567	458	3	1998	1998	NUM
inlawrev-3567	458	4	)	)	PUNCT
inlawrev-3567	458	5	.	.	PUNCT
inlawrev-3567	459	1	instead	instead	ADV
inlawrev-3567	459	2	of	of	ADP
inlawrev-3567	459	3	complying	comply	VERB
inlawrev-3567	459	4	with	with	ADP
inlawrev-3567	459	5	this	this	DET
inlawrev-3567	459	6	request	request	NOUN
inlawrev-3567	459	7	,	,	PUNCT
inlawrev-3567	459	8	however	however	ADV
inlawrev-3567	459	9	,	,	PUNCT
inlawrev-3567	459	10	the	the	DET
inlawrev-3567	459	11	isbtc	isbtc	NOUN
inlawrev-3567	459	12	did	do	VERB
inlawrev-3567	459	13	nothing	nothing	PRON
inlawrev-3567	459	14	.	.	PUNCT
inlawrev-3567	460	1	garcia	garcia	PROPN
inlawrev-3567	460	2	,	,	PUNCT
inlawrev-3567	460	3	743	743	NUM
inlawrev-3567	460	4	n	n	CCONJ
inlawrev-3567	460	5	,	,	PUNCT
inlawrev-3567	460	6	e.2d	e.2d	PUNCT
inlawrev-3567	460	7	at	at	ADP
inlawrev-3567	460	8	821	821	NUM
inlawrev-3567	460	9	.	.	PUNCT
inlawrev-3567	460	10	156	156	NUM
inlawrev-3567	460	11	.	.	PUNCT
inlawrev-3567	461	1	744	744	NUM
inlawrev-3567	461	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	461	3	597	597	NUM
inlawrev-3567	461	4	(	(	PUNCT
inlawrev-3567	461	5	ind	ind	NOUN
inlawrev-3567	461	6	.	.	PUNCT
inlawrev-3567	462	1	t.c	t.c	PROPN
inlawrev-3567	462	2	.	.	PROPN
inlawrev-3567	462	3	2001	2001	NUM
inlawrev-3567	462	4	)	)	PUNCT
inlawrev-3567	462	5	.	.	PUNCT
inlawrev-3567	463	1	157	157	NUM
inlawrev-3567	463	2	.	.	X
inlawrev-3567	463	3	mat	mat	PROPN
inlawrev-3567	463	4	599	599	NUM
inlawrev-3567	463	5	.	.	PUNCT
inlawrev-3567	464	1	158	158	NUM
inlawrev-3567	464	2	.	.	PUNCT
inlawrev-3567	465	1	i	i	PRON
inlawrev-3567	465	2	d	d	PROPN
inlawrev-3567	465	3	159	159	NUM
inlawrev-3567	465	4	.	.	PUNCT
inlawrev-3567	466	1	i	i	PRON
inlawrev-3567	466	2	d	d	PROPN
inlawrev-3567	466	3	160	160	NUM
inlawrev-3567	466	4	.	.	PUNCT
inlawrev-3567	467	1	/^.	/^.	PUNCT
inlawrev-3567	467	2	at	at	ADP
inlawrev-3567	467	3	603	603	NUM
inlawrev-3567	467	4	-	-	SYM
inlawrev-3567	467	5	04	04	NUM
inlawrev-3567	467	6	.	.	PUNCT
inlawrev-3567	467	7	161	161	NUM
inlawrev-3567	467	8	.	.	PUNCT
inlawrev-3567	468	1	i	i	PRON
inlawrev-3567	468	2	d	d	PROPN
inlawrev-3567	468	3	at	at	ADP
inlawrev-3567	468	4	603	603	NUM
inlawrev-3567	468	5	.	.	PUNCT
inlawrev-3567	469	1	162	162	NUM
inlawrev-3567	469	2	.	.	PUNCT
inlawrev-3567	470	1	i	i	PRON
inlawrev-3567	470	2	d	d	PROPN
inlawrev-3567	470	3	(	(	PUNCT
inlawrev-3567	470	4	referencing	reference	VERB
inlawrev-3567	470	5	clark	clark	NOUN
inlawrev-3567	470	6	v.	v.	ADP
inlawrev-3567	470	7	state	state	PROPN
inlawrev-3567	470	8	bd	bd	PROPN
inlawrev-3567	470	9	.	.	PROPN
inlawrev-3567	470	10	of	of	ADP
inlawrev-3567	470	11	tax	tax	NOUN
inlawrev-3567	470	12	comm'rs	comm'rs	NOUN
inlawrev-3567	470	13	,	,	PUNCT
inlawrev-3567	470	14	694	694	NUM
inlawrev-3567	470	15	n.e.2d	n.e.2d	NOUN
inlawrev-3567	470	16	1230	1230	NUM
inlawrev-3567	470	17	,	,	PUNCT
inlawrev-3567	470	18	1241	1241	NUM
inlawrev-3567	470	19	(	(	PUNCT
inlawrev-3567	470	20	ind	ind	NOUN
inlawrev-3567	470	21	.	.	PUNCT
inlawrev-3567	471	1	t.c	t.c	PROPN
inlawrev-3567	471	2	.	.	PROPN
inlawrev-3567	471	3	1998	1998	NUM
inlawrev-3567	471	4	)	)	PUNCT
inlawrev-3567	471	5	)	)	PUNCT
inlawrev-3567	471	6	.	.	PUNCT
inlawrev-3567	472	1	163	163	NUM
inlawrev-3567	472	2	.	.	PUNCT
inlawrev-3567	473	1	i	i	PRON
inlawrev-3567	473	2	d	d	PROPN
inlawrev-3567	473	3	164	164	NUM
inlawrev-3567	473	4	.	.	PUNCT
inlawrev-3567	474	1	i	i	PRON
inlawrev-3567	474	2	d	d	PROPN
inlawrev-3567	474	3	1	1	NUM
inlawrev-3567	474	4	65	65	NUM
inlawrev-3567	474	5	.	.	PUNCT
inlawrev-3567	475	1	i	i	PRON
inlawrev-3567	475	2	d.	d.	PROPN
inlawrev-3567	475	3	the	the	DET
inlawrev-3567	475	4	court	court	NOUN
inlawrev-3567	475	5	,	,	PUNCT
inlawrev-3567	475	6	however	however	ADV
inlawrev-3567	475	7	,	,	PUNCT
inlawrev-3567	475	8	did	do	AUX
inlawrev-3567	475	9	hint	hint	NOUN
inlawrev-3567	475	10	to	to	ADP
inlawrev-3567	475	11	the	the	DET
inlawrev-3567	475	12	isbtc	isbtc	NOUN
inlawrev-3567	475	13	that	that	SCONJ
inlawrev-3567	475	14	if	if	SCONJ
inlawrev-3567	475	15	canal	canal	NOUN
inlawrev-3567	475	16	offered	offer	VERB
inlawrev-3567	475	17	the	the	DET
inlawrev-3567	475	18	same	same	ADJ
inlawrev-3567	475	19	quantum	quantum	NOUN
inlawrev-3567	475	20	of	of	ADP
inlawrev-3567	475	21	evidence	evidence	NOUN
inlawrev-3567	475	22	as	as	SCONJ
inlawrev-3567	475	23	it	it	PRON
inlawrev-3567	475	24	did	do	VERB
inlawrev-3567	475	25	in	in	ADP
inlawrev-3567	475	26	this	this	DET
inlawrev-3567	475	27	appeal	appeal	NOUN
inlawrev-3567	475	28	,	,	PUNCT
inlawrev-3567	475	29	the	the	DET
inlawrev-3567	475	30	isbtc	isbtc	NOUN
inlawrev-3567	475	31	could	could	AUX
inlawrev-3567	475	32	"	"	PUNCT
inlawrev-3567	475	33	merely	merely	ADV
inlawrev-3567	475	34	state	state	NOUN
inlawrev-3567	475	35	in	in	ADP
inlawrev-3567	475	36	its	its	PRON
inlawrev-3567	475	37	final	final	ADJ
inlawrev-3567	475	38	determination	determination	NOUN
inlawrev-3567	475	39	that	that	PRON
inlawrev-3567	475	40	canal	canal	NOUN
inlawrev-3567	475	41	takes	take	VERB
inlawrev-3567	475	42	nothing	nothing	PRON
inlawrev-3567	475	43	by	by	ADP
inlawrev-3567	475	44	its	its	PRON
inlawrev-3567	475	45	petition	petition	NOUN
inlawrev-3567	475	46	.	.	PUNCT
inlawrev-3567	475	47	"	"	PUNCT
inlawrev-3567	476	1	i	i	PRON
inlawrev-3567	476	2	d.	d.	PROPN
inlawrev-3567	476	3	at	at	ADP
inlawrev-3567	476	4	604	604	NUM
inlawrev-3567	476	5	.	.	PUNCT
inlawrev-3567	477	1	then	then	ADV
inlawrev-3567	477	2	the	the	DET
inlawrev-3567	477	3	isbtc	isbtc	NOUN
inlawrev-3567	477	4	's	's	PART
inlawrev-3567	477	5	"	"	PUNCT
inlawrev-3567	477	6	quantification	quantification	NOUN
inlawrev-3567	477	7	ofobsolescence	ofobsolescence	NOUN
inlawrev-3567	477	8	stands	stand	VERB
inlawrev-3567	477	9	2002	2002	NUM
inlawrev-3567	477	10	]	]	PUNCT
inlawrev-3567	477	11	taxation	taxation	NOUN
inlawrev-3567	477	12	1555	1555	NUM
inlawrev-3567	477	13	the	the	DET
inlawrev-3567	477	14	court	court	NOUN
inlawrev-3567	477	15	held	hold	VERB
inlawrev-3567	477	16	that	that	SCONJ
inlawrev-3567	477	17	the	the	DET
inlawrev-3567	477	18	isbtc	isbtc	NOUN
inlawrev-3567	477	19	did	do	AUX
inlawrev-3567	477	20	not	not	PART
inlawrev-3567	477	21	violate	violate	VERB
inlawrev-3567	477	22	canal	canal	NOUN
inlawrev-3567	477	23	's	's	PART
inlawrev-3567	477	24	due	due	ADJ
inlawrev-3567	477	25	process	process	NOUN
inlawrev-3567	477	26	.	.	PUNCT
inlawrev-3567	478	1	'	'	PUNCT
inlawrev-3567	478	2	^^	^^	PUNCT
inlawrev-3567	478	3	the	the	DET
inlawrev-3567	478	4	court	court	NOUN
inlawrev-3567	478	5	stated	state	VERB
inlawrev-3567	478	6	that	that	SCONJ
inlawrev-3567	478	7	all	all	DET
inlawrev-3567	478	8	that	that	DET
inlawrev-3567	478	9	due	due	ADJ
inlawrev-3567	478	10	process	process	NOUN
inlawrev-3567	478	11	requires	require	VERB
inlawrev-3567	478	12	is	be	AUX
inlawrev-3567	478	13	"	"	PUNCT
inlawrev-3567	478	14	an	an	DET
inlawrev-3567	478	15	opportunity	opportunity	NOUN
inlawrev-3567	478	16	to	to	PART
inlawrev-3567	478	17	review	review	VERB
inlawrev-3567	478	18	and	and	CCONJ
inlawrev-3567	478	19	rebut	rebut	VERB
inlawrev-3567	478	20	the	the	DET
inlawrev-3567	478	21	[	[	X
inlawrev-3567	478	22	isbtc	isbtc	NOUN
inlawrev-3567	478	23	]	]	X
inlawrev-3567	478	24	's	's	PART
inlawrev-3567	478	25	evidence	evidence	NOUN
inlawrev-3567	478	26	of	of	ADP
inlawrev-3567	478	27	the	the	DET
inlawrev-3567	478	28	paving	paving	NOUN
inlawrev-3567	478	29	value	value	NOUN
inlawrev-3567	478	30	.	.	PUNCT
inlawrev-3567	479	1	"'^^	"'^^	PROPN
inlawrev-3567	480	1	the	the	DET
inlawrev-3567	480	2	hearing	hearing	NOUN
inlawrev-3567	480	3	officer	officer	NOUN
inlawrev-3567	480	4	at	at	ADP
inlawrev-3567	480	5	canal	canal	NOUN
inlawrev-3567	480	6	's	's	PART
inlawrev-3567	480	7	administrative	administrative	ADJ
inlawrev-3567	480	8	hearing	hearing	NOUN
inlawrev-3567	480	9	conducted	conduct	VERB
inlawrev-3567	480	10	an	an	DET
inlawrev-3567	480	11	ex	ex	X
inlawrev-3567	480	12	parte	parte	NOUN
inlawrev-3567	480	13	assessment	assessment	NOUN
inlawrev-3567	480	14	of	of	ADP
inlawrev-3567	480	15	the	the	DET
inlawrev-3567	480	16	paving	paving	NOUN
inlawrev-3567	480	17	on	on	ADP
inlawrev-3567	480	18	canal	canal	NOUN
inlawrev-3567	480	19	's	's	PART
inlawrev-3567	480	20	property	property	NOUN
inlawrev-3567	480	21	because	because	SCONJ
inlawrev-3567	480	22	it	it	PRON
inlawrev-3567	480	23	had	have	AUX
inlawrev-3567	480	24	never	never	ADV
inlawrev-3567	480	25	been	be	AUX
inlawrev-3567	480	26	assessed	assess	VERB
inlawrev-3567	480	27	.	.	PUNCT
inlawrev-3567	481	1	'^	'^	NOUN
inlawrev-3567	481	2	*	*	PUNCT
inlawrev-3567	481	3	the	the	DET
inlawrev-3567	481	4	hearing	hearing	NOUN
inlawrev-3567	481	5	officer	officer	NOUN
inlawrev-3567	481	6	then	then	ADV
inlawrev-3567	481	7	mailed	mail	VERB
inlawrev-3567	481	8	a	a	DET
inlawrev-3567	481	9	letter	letter	NOUN
inlawrev-3567	481	10	to	to	ADP
inlawrev-3567	481	11	canal	canal	NOUN
inlawrev-3567	481	12	's	's	PART
inlawrev-3567	481	13	representative	representative	ADJ
inlawrev-3567	481	14	asking	asking	NOUN
inlawrev-3567	481	15	canal	canal	NOUN
inlawrev-3567	481	16	to	to	ADP
inlawrev-3567	481	17	"	"	PUNCT
inlawrev-3567	481	18	present	present	ADJ
inlawrev-3567	481	19	evidence	evidence	NOUN
inlawrev-3567	481	20	responding	respond	VERB
inlawrev-3567	481	21	to	to	ADP
inlawrev-3567	481	22	the	the	DET
inlawrev-3567	481	23	proposed	propose	VERB
inlawrev-3567	481	24	assessment	assessment	NOUN
inlawrev-3567	481	25	.	.	PUNCT
inlawrev-3567	482	1	"'^^	"'^^	PROPN
inlawrev-3567	482	2	the	the	DET
inlawrev-3567	482	3	representative	representative	NOUN
inlawrev-3567	482	4	did	do	AUX
inlawrev-3567	482	5	not	not	PART
inlawrev-3567	482	6	answer	answer	VERB
inlawrev-3567	482	7	directly	directly	ADV
inlawrev-3567	482	8	to	to	ADP
inlawrev-3567	482	9	this	this	DET
inlawrev-3567	482	10	request	request	NOUN
inlawrev-3567	482	11	.	.	PUNCT
inlawrev-3567	483	1	''^	''^	PROPN
inlawrev-3567	484	1	the	the	DET
inlawrev-3567	484	2	hearing	hearing	NOUN
inlawrev-3567	484	3	officer	officer	NOUN
inlawrev-3567	484	4	subsequently	subsequently	ADV
inlawrev-3567	484	5	sent	send	VERB
inlawrev-3567	484	6	another	another	DET
inlawrev-3567	484	7	letter	letter	NOUN
inlawrev-3567	484	8	asking	ask	VERB
inlawrev-3567	484	9	canal	canal	NOUN
inlawrev-3567	484	10	to	to	PART
inlawrev-3567	484	11	respond	respond	VERB
inlawrev-3567	484	12	to	to	ADP
inlawrev-3567	484	13	the	the	DET
inlawrev-3567	484	14	proposed	propose	VERB
inlawrev-3567	484	15	assessment	assessment	NOUN
inlawrev-3567	484	16	.	.	PUNCT
inlawrev-3567	485	1	'^	'^	NOUN
inlawrev-3567	485	2	'	'	PUNCT
inlawrev-3567	485	3	again	again	ADV
inlawrev-3567	485	4	,	,	PUNCT
inlawrev-3567	485	5	canal	canal	NOUN
inlawrev-3567	485	6	's	's	PART
inlawrev-3567	485	7	representative	representative	NOUN
inlawrev-3567	485	8	did	do	AUX
inlawrev-3567	485	9	not	not	PART
inlawrev-3567	485	10	sufficiently	sufficiently	ADV
inlawrev-3567	485	11	respond	respond	VERB
inlawrev-3567	485	12	to	to	ADP
inlawrev-3567	485	13	the	the	DET
inlawrev-3567	485	14	request	request	NOUN
inlawrev-3567	485	15	.	.	PUNCT
inlawrev-3567	486	1	'	'	PUNCT
inlawrev-3567	486	2	^^	^^	PUNCT
inlawrev-3567	486	3	the	the	DET
inlawrev-3567	486	4	court	court	NOUN
inlawrev-3567	486	5	held	hold	VERB
inlawrev-3567	486	6	that	that	DET
inlawrev-3567	486	7	canal	canal	NOUN
inlawrev-3567	486	8	,	,	PUNCT
inlawrev-3567	486	9	through	through	ADP
inlawrev-3567	486	10	its	its	PRON
inlawrev-3567	486	11	representative	representative	NOUN
inlawrev-3567	486	12	,	,	PUNCT
inlawrev-3567	486	13	had	have	VERB
inlawrev-3567	486	14	an	an	DET
inlawrev-3567	486	15	opportunity	opportunity	NOUN
inlawrev-3567	486	16	to	to	PART
inlawrev-3567	486	17	review	review	VERB
inlawrev-3567	486	18	and	and	CCONJ
inlawrev-3567	486	19	rebut	rebut	VERB
inlawrev-3567	486	20	the	the	DET
inlawrev-3567	486	21	assessment	assessment	NOUN
inlawrev-3567	486	22	ofthe	ofthe	NOUN
inlawrev-3567	486	23	paving	paving	NOUN
inlawrev-3567	486	24	,	,	PUNCT
inlawrev-3567	486	25	but	but	CCONJ
inlawrev-3567	486	26	it	it	PRON
inlawrev-3567	486	27	chose	choose	VERB
inlawrev-3567	486	28	not	not	PART
inlawrev-3567	486	29	to	to	PART
inlawrev-3567	486	30	do	do	VERB
inlawrev-3567	486	31	so	so	ADV
inlawrev-3567	486	32	.	.	PUNCT
inlawrev-3567	487	1	'^^	'^^	PROPN
inlawrev-3567	488	1	the	the	DET
inlawrev-3567	488	2	fact	fact	NOUN
inlawrev-3567	488	3	that	that	SCONJ
inlawrev-3567	488	4	canal	canal	NOUN
inlawrev-3567	488	5	had	have	AUX
inlawrev-3567	488	6	an	an	DET
inlawrev-3567	488	7	opportunity	opportunity	NOUN
inlawrev-3567	488	8	was	be	AUX
inlawrev-3567	488	9	enough	enough	ADJ
inlawrev-3567	488	10	to	to	PART
inlawrev-3567	488	11	satisfy	satisfy	VERB
inlawrev-3567	488	12	due	due	ADJ
inlawrev-3567	488	13	process	process	NOUN
inlawrev-3567	488	14	.	.	PUNCT
inlawrev-3567	489	1	'^	'^	NOUN
inlawrev-3567	489	2	'	'	VERB
inlawrev-3567	489	3	*	*	PUNCT
inlawrev-3567	489	4	regarding	regard	VERB
inlawrev-3567	489	5	the	the	DET
inlawrev-3567	489	6	issue	issue	NOUN
inlawrev-3567	489	7	of	of	ADP
inlawrev-3567	489	8	the	the	DET
inlawrev-3567	489	9	value	value	NOUN
inlawrev-3567	489	10	of	of	ADP
inlawrev-3567	489	11	the	the	DET
inlawrev-3567	489	12	paving	paving	NOUN
inlawrev-3567	489	13	,	,	PUNCT
inlawrev-3567	489	14	the	the	DET
inlawrev-3567	489	15	trial	trial	NOUN
inlawrev-3567	489	16	court	court	NOUN
inlawrev-3567	489	17	affirmed	affirm	VERB
inlawrev-3567	489	18	the	the	DET
inlawrev-3567	489	19	isbtc	isbtc	NOUN
inlawrev-3567	489	20	's	's	PART
inlawrev-3567	489	21	determination	determination	NOUN
inlawrev-3567	489	22	.	.	PUNCT
inlawrev-3567	490	1	'^^	'^^	PROPN
inlawrev-3567	490	2	the	the	DET
inlawrev-3567	490	3	court	court	NOUN
inlawrev-3567	490	4	stated	state	VERB
inlawrev-3567	490	5	that	that	SCONJ
inlawrev-3567	490	6	since	since	SCONJ
inlawrev-3567	490	7	canal	canal	NOUN
inlawrev-3567	490	8	had	have	VERB
inlawrev-3567	490	9	the	the	DET
inlawrev-3567	490	10	opportunity	opportunity	NOUN
inlawrev-3567	490	11	to	to	PART
inlawrev-3567	490	12	rebut	rebut	VERB
inlawrev-3567	490	13	the	the	DET
inlawrev-3567	490	14	isbtc	isbtc	NOUN
inlawrev-3567	490	15	's	's	PART
inlawrev-3567	490	16	evidence	evidence	NOUN
inlawrev-3567	490	17	at	at	ADP
inlawrev-3567	490	18	the	the	DET
inlawrev-3567	490	19	administrative	administrative	ADJ
inlawrev-3567	490	20	level	level	NOUN
inlawrev-3567	490	21	,	,	PUNCT
inlawrev-3567	490	22	it	it	PRON
inlawrev-3567	490	23	bore	bear	VERB
inlawrev-3567	490	24	the	the	DET
inlawrev-3567	490	25	burden	burden	NOUN
inlawrev-3567	490	26	before	before	SCONJ
inlawrev-3567	490	27	the	the	DET
inlawrev-3567	490	28	tax	tax	NOUN
inlawrev-3567	490	29	court	court	NOUN
inlawrev-3567	490	30	ofdemonstrating	ofdemonstrate	VERB
inlawrev-3567	490	31	that	that	SCONJ
inlawrev-3567	490	32	the	the	DET
inlawrev-3567	490	33	isbtc	isbtc	NOUN
inlawrev-3567	490	34	's	's	PART
inlawrev-3567	490	35	assessment	assessment	NOUN
inlawrev-3567	490	36	was	be	AUX
inlawrev-3567	490	37	invalid	invalid	ADJ
inlawrev-3567	490	38	.	.	PUNCT
inlawrev-3567	491	1	'	'	PUNCT
inlawrev-3567	491	2	^^	^^	PUNCT
inlawrev-3567	491	3	this	this	DET
inlawrev-3567	491	4	burden	burden	NOUN
inlawrev-3567	491	5	required	require	VERB
inlawrev-3567	491	6	that	that	SCONJ
inlawrev-3567	491	7	canal	canal	NOUN
inlawrev-3567	491	8	offer	offer	VERB
inlawrev-3567	491	9	"	"	PUNCT
inlawrev-3567	491	10	probative	probative	ADJ
inlawrev-3567	491	11	evidence	evidence	NOUN
inlawrev-3567	491	12	as	as	ADP
inlawrev-3567	491	13	to	to	ADP
inlawrev-3567	491	14	the	the	DET
inlawrev-3567	491	15	paving	paving	NOUN
inlawrev-3567	491	16	's	's	PART
inlawrev-3567	491	17	condition	condition	NOUN
inlawrev-3567	491	18	,	,	PUNCT
inlawrev-3567	491	19	for	for	ADP
inlawrev-3567	491	20	purposes	purpose	NOUN
inlawrev-3567	491	21	of	of	ADP
inlawrev-3567	491	22	challenging	challenge	VERB
inlawrev-3567	491	23	the	the	DET
inlawrev-3567	491	24	physical	physical	ADJ
inlawrev-3567	491	25	depreciation	depreciation	NOUN
inlawrev-3567	491	26	assigned	assign	VERB
inlawrev-3567	491	27	to	to	ADP
inlawrev-3567	491	28	the	the	DET
inlawrev-3567	491	29	paving	paving	NOUN
inlawrev-3567	491	30	.	.	PUNCT
inlawrev-3567	492	1	"'^^	"'^^	PUNCT
inlawrev-3567	492	2	the	the	DET
inlawrev-3567	492	3	court	court	NOUN
inlawrev-3567	492	4	stated	state	VERB
inlawrev-3567	492	5	that	that	SCONJ
inlawrev-3567	492	6	canal	canal	NOUN
inlawrev-3567	492	7	offered	offer	VERB
inlawrev-3567	492	8	no	no	DET
inlawrev-3567	492	9	probative	probative	ADJ
inlawrev-3567	492	10	evidence	evidence	NOUN
inlawrev-3567	492	11	.	.	PUNCT
inlawrev-3567	493	1	'	'	PUNCT
inlawrev-3567	493	2	^^	^^	PUNCT
inlawrev-3567	493	3	further	far	ADV
inlawrev-3567	493	4	,	,	PUNCT
inlawrev-3567	493	5	in	in	ADP
inlawrev-3567	493	6	support	support	NOUN
inlawrev-3567	493	7	ofthe	ofthe	ADJ
inlawrev-3567	493	8	isbtc	isbtc	NOUN
inlawrev-3567	493	9	's	's	PART
inlawrev-3567	493	10	assessment	assessment	NOUN
inlawrev-3567	493	11	,	,	PUNCT
inlawrev-3567	493	12	the	the	DET
inlawrev-3567	493	13	court	court	NOUN
inlawrev-3567	493	14	stated	state	VERB
inlawrev-3567	493	15	the	the	DET
inlawrev-3567	493	16	its	its	PRON
inlawrev-3567	493	17	"	"	PUNCT
inlawrev-3567	493	18	photograph	photograph	VERB
inlawrev-3567	493	19	ofthe	ofthe	ADJ
inlawrev-3567	493	20	subject	subject	ADJ
inlawrev-3567	493	21	property	property	NOUN
inlawrev-3567	493	22	,	,	PUNCT
inlawrev-3567	493	23	set	set	VERB
inlawrev-3567	493	24	to	to	PART
inlawrev-3567	493	25	scale	scale	VERB
inlawrev-3567	493	26	,	,	PUNCT
inlawrev-3567	493	27	shows	show	VERB
inlawrev-3567	493	28	the	the	DET
inlawrev-3567	493	29	paving	paving	NOUN
inlawrev-3567	493	30	's	's	PART
inlawrev-3567	493	31	size	size	NOUN
inlawrev-3567	493	32	,	,	PUNCT
inlawrev-3567	493	33	and	and	CCONJ
inlawrev-3567	493	34	the	the	PRON
inlawrev-3567	493	35	ninety	ninety	NUM
inlawrev-3567	493	36	-	-	PUNCT
inlawrev-3567	493	37	cent	cent	NOUN
inlawrev-3567	493	38	per	per	ADP
inlawrev-3567	493	39	square	square	ADJ
inlawrev-3567	493	40	foot	foot	NOUN
inlawrev-3567	493	41	base	base	NOUN
inlawrev-3567	493	42	rate	rate	NOUN
inlawrev-3567	493	43	applied	apply	VERB
inlawrev-3567	493	44	is	be	AUX
inlawrev-3567	493	45	taken	take	VERB
inlawrev-3567	493	46	directly	directly	ADV
inlawrev-3567	493	47	from	from	ADP
inlawrev-3567	493	48	schedule	schedule	NOUN
inlawrev-3567	493	49	g	g	NOUN
inlawrev-3567	493	50	of	of	ADP
inlawrev-3567	493	51	the	the	DET
inlawrev-3567	493	52	regulations	regulation	NOUN
inlawrev-3567	493	53	.	.	PUNCT
inlawrev-3567	494	1	"'^	"'^	PUNCT
inlawrev-3567	494	2	'	'	PUNCT
inlawrev-3567	494	3	therefore	therefore	ADV
inlawrev-3567	494	4	,	,	PUNCT
inlawrev-3567	494	5	the	the	DET
inlawrev-3567	494	6	isbtc	isbtc	NOUN
inlawrev-3567	494	7	's	's	PART
inlawrev-3567	494	8	assessment	assessment	NOUN
inlawrev-3567	494	9	of	of	ADP
inlawrev-3567	494	10	the	the	DET
inlawrev-3567	494	11	value	value	NOUN
inlawrev-3567	494	12	of	of	ADP
inlawrev-3567	494	13	the	the	DET
inlawrev-3567	494	14	paving	paving	NOUN
inlawrev-3567	494	15	was	be	AUX
inlawrev-3567	494	16	affirmed	affirm	VERB
inlawrev-3567	494	17	.	.	PUNCT
inlawrev-3567	495	1	4	4	X
inlawrev-3567	495	2	.	.	X
inlawrev-3567	495	3	quality	quality	NOUN
inlawrev-3567	495	4	farm	farm	PROPN
inlawrev-3567	495	5	&	&	CCONJ
inlawrev-3567	495	6	fleet	fleet	PROPN
inlawrev-3567	495	7	v.	v.	PROPN
inlawrev-3567	495	8	board	board	PROPN
inlawrev-3567	495	9	oftax	oftax	PROPN
inlawrev-3567	495	10	commissioners	commissioner	NOUN
inlawrev-3567	495	11	.	.	PUNCT
inlawrev-3567	495	12	'	'	PUNCT
inlawrev-3567	496	1	^	^	SYM
inlawrev-3567	496	2	°	°	ADP
inlawrev-3567	496	3	—quality	—quality	NOUN
inlawrev-3567	496	4	farm	farm	NOUN
inlawrev-3567	496	5	and	and	CCONJ
inlawrev-3567	496	6	fleet	fleet	NOUN
inlawrev-3567	496	7	(	(	PUNCT
inlawrev-3567	496	8	"	"	PUNCT
inlawrev-3567	496	9	quality	quality	NOUN
inlawrev-3567	496	10	farm	farm	NOUN
inlawrev-3567	496	11	"	"	PUNCT
inlawrev-3567	496	12	)	)	PUNCT
inlawrev-3567	496	13	appealed	appeal	VERB
inlawrev-3567	496	14	to	to	ADP
inlawrev-3567	496	15	the	the	DET
inlawrev-3567	496	16	tax	tax	NOUN
inlawrev-3567	496	17	court	court	NOUN
inlawrev-3567	496	18	the	the	DET
inlawrev-3567	496	19	isbtc	isbtc	ADJ
inlawrev-3567	496	20	assessment	assessment	NOUN
inlawrev-3567	496	21	of	of	ADP
inlawrev-3567	496	22	its	its	PRON
inlawrev-3567	496	23	property	property	NOUN
inlawrev-3567	496	24	.	.	PUNCT
inlawrev-3567	496	25	'	'	PUNCT
inlawrev-3567	497	1	*	*	PUNCT
inlawrev-3567	497	2	'	'	PUNCT
inlawrev-3567	497	3	quality	quality	NOUN
inlawrev-3567	497	4	farm	farm	NOUN
inlawrev-3567	497	5	raised	raise	VERB
inlawrev-3567	497	6	five	five	NUM
inlawrev-3567	497	7	issues	issue	NOUN
inlawrev-3567	497	8	:	:	PUNCT
inlawrev-3567	497	9	whether	whether	SCONJ
inlawrev-3567	497	10	the	the	DET
inlawrev-3567	497	11	isbtc	isbtc	NOUN
inlawrev-3567	497	12	"	"	PUNCT
inlawrev-3567	497	13	exceeded	exceed	VERB
inlawrev-3567	497	14	its	its	PRON
inlawrev-3567	497	15	automatically	automatically	ADV
inlawrev-3567	497	16	"	"	PUNCT
inlawrev-3567	497	17	without	without	ADP
inlawrev-3567	497	18	the	the	DET
inlawrev-3567	497	19	need	need	NOUN
inlawrev-3567	497	20	of	of	ADP
inlawrev-3567	497	21	substantial	substantial	ADJ
inlawrev-3567	497	22	evidence	evidence	NOUN
inlawrev-3567	497	23	to	to	PART
inlawrev-3567	497	24	support	support	VERB
inlawrev-3567	497	25	it	it	PRON
inlawrev-3567	497	26	.	.	PUNCT
inlawrev-3567	498	1	ic	ic	PROPN
inlawrev-3567	498	2	166	166	NUM
inlawrev-3567	498	3	.	.	PUNCT
inlawrev-3567	499	1	i	i	PRON
inlawrev-3567	499	2	d.	d.	PROPN
inlawrev-3567	499	3	at	at	ADP
inlawrev-3567	499	4	605	605	NUM
inlawrev-3567	499	5	.	.	PUNCT
inlawrev-3567	499	6	167	167	NUM
inlawrev-3567	499	7	.	.	PUNCT
inlawrev-3567	500	1	i	i	PRON
inlawrev-3567	500	2	d.	d.	PROPN
inlawrev-3567	500	3	168	168	NUM
inlawrev-3567	500	4	.	.	PUNCT
inlawrev-3567	501	1	mat	mat	PROPN
inlawrev-3567	501	2	599	599	NUM
inlawrev-3567	501	3	.	.	PUNCT
inlawrev-3567	501	4	169	169	NUM
inlawrev-3567	501	5	.	.	PUNCT
inlawrev-3567	502	1	i	i	PRON
inlawrev-3567	502	2	d	d	PROPN
inlawrev-3567	502	3	at	at	ADP
inlawrev-3567	502	4	605	605	NUM
inlawrev-3567	502	5	.	.	PUNCT
inlawrev-3567	502	6	170	170	NUM
inlawrev-3567	502	7	.	.	PUNCT
inlawrev-3567	503	1	i	i	PRON
inlawrev-3567	503	2	d	d	PROPN
inlawrev-3567	503	3	171	171	NUM
inlawrev-3567	503	4	.	.	PUNCT
inlawrev-3567	504	1	i	i	PRON
inlawrev-3567	504	2	d	d	PROPN
inlawrev-3567	504	3	172	172	NUM
inlawrev-3567	504	4	.	.	PUNCT
inlawrev-3567	505	1	i	i	PRON
inlawrev-3567	505	2	d	d	PROPN
inlawrev-3567	505	3	173	173	NUM
inlawrev-3567	505	4	.	.	PUNCT
inlawrev-3567	506	1	i	i	PRON
inlawrev-3567	506	2	d	d	PROPN
inlawrev-3567	506	3	174	174	NUM
inlawrev-3567	506	4	.	.	PUNCT
inlawrev-3567	507	1	i	i	AUX
inlawrev-3567	507	2	d	d	PROPN
inlawrev-3567	507	3	175	175	NUM
inlawrev-3567	507	4	.	.	PUNCT
inlawrev-3567	507	5	mat	mat	PROPN
inlawrev-3567	507	6	606	606	NUM
inlawrev-3567	507	7	.	.	PUNCT
inlawrev-3567	507	8	176	176	NUM
inlawrev-3567	507	9	.	.	PUNCT
inlawrev-3567	508	1	i	i	PRON
inlawrev-3567	508	2	d	d	PROPN
inlawrev-3567	508	3	177	177	NUM
inlawrev-3567	508	4	.	.	PUNCT
inlawrev-3567	509	1	i	i	PRON
inlawrev-3567	509	2	d	d	PROPN
inlawrev-3567	509	3	178	178	NUM
inlawrev-3567	509	4	.	.	PUNCT
inlawrev-3567	510	1	i	i	PRON
inlawrev-3567	510	2	d	d	PROPN
inlawrev-3567	510	3	179	179	NUM
inlawrev-3567	510	4	.	.	PUNCT
inlawrev-3567	511	1	i	i	PRON
inlawrev-3567	511	2	d	d	PROPN
inlawrev-3567	511	3	180	180	NUM
inlawrev-3567	511	4	.	.	PUNCT
inlawrev-3567	512	1	lal	lal	PROPN
inlawrev-3567	512	2	n.e.2d	n.e.2d	PROPN
inlawrev-3567	512	3	88	88	NUM
inlawrev-3567	512	4	(	(	PUNCT
inlawrev-3567	512	5	ind	ind	NOUN
inlawrev-3567	512	6	.	.	PUNCT
inlawrev-3567	513	1	t.c	t.c	PROPN
inlawrev-3567	513	2	.	.	PROPN
inlawrev-3567	513	3	200	200	NUM
inlawrev-3567	513	4	1	1	NUM
inlawrev-3567	513	5	)	)	PUNCT
inlawrev-3567	513	6	.	.	PUNCT
inlawrev-3567	514	1	181	181	NUM
inlawrev-3567	514	2	.	.	PUNCT
inlawrev-3567	515	1	i	i	PRON
inlawrev-3567	515	2	d	d	PROPN
inlawrev-3567	515	3	at	at	ADP
inlawrev-3567	515	4	90	90	NUM
inlawrev-3567	515	5	.	.	PUNCT
inlawrev-3567	515	6	1556	1556	NUM
inlawrev-3567	515	7	indiana	indiana	PROPN
inlawrev-3567	515	8	law	law	PROPN
inlawrev-3567	515	9	review	review	NOUN
inlawrev-3567	516	1	[	[	X
inlawrev-3567	516	2	vol	vol	NOUN
inlawrev-3567	516	3	.	.	PUNCT
inlawrev-3567	517	1	35:1541	35:1541	NUM
inlawrev-3567	517	2	legislative	legislative	ADJ
inlawrev-3567	517	3	authority	authority	NOUN
inlawrev-3567	517	4	in	in	ADP
inlawrev-3567	517	5	conducting	conduct	VERB
inlawrev-3567	517	6	a	a	DET
inlawrev-3567	517	7	hearing	hearing	NOUN
inlawrev-3567	517	8	in	in	ADP
inlawrev-3567	517	9	this	this	DET
inlawrev-3567	517	10	matter	matter	NOUN
inlawrev-3567	517	11	without	without	ADP
inlawrev-3567	517	12	having	having	AUX
inlawrev-3567	517	13	issued	issue	VERB
inlawrev-3567	517	14	a	a	DET
inlawrev-3567	517	15	letter	letter	NOUN
inlawrev-3567	517	16	of	of	ADP
inlawrev-3567	517	17	appointment	appointment	NOUN
inlawrev-3567	517	18	or	or	CCONJ
inlawrev-3567	517	19	a	a	DET
inlawrev-3567	517	20	prescription	prescription	NOUN
inlawrev-3567	517	21	of	of	ADP
inlawrev-3567	517	22	duties	duty	NOUN
inlawrev-3567	517	23	to	to	ADP
inlawrev-3567	517	24	its	its	PRON
inlawrev-3567	517	25	hearing	hearing	NOUN
inlawrev-3567	517	26	officer;"'^^	officer;"'^^	VERB
inlawrev-3567	517	27	whether	whether	SCONJ
inlawrev-3567	517	28	the	the	DET
inlawrev-3567	517	29	isbtc	isbtc	NOUN
inlawrev-3567	517	30	erred	err	VERB
inlawrev-3567	517	31	in	in	ADP
inlawrev-3567	517	32	denying	deny	VERB
inlawrev-3567	517	33	quality	quality	NOUN
inlawrev-3567	517	34	farm	farm	NOUN
inlawrev-3567	517	35	a	a	DET
inlawrev-3567	517	36	negative	negative	ADJ
inlawrev-3567	517	37	influence	influence	NOUN
inlawrev-3567	517	38	factor	factor	NOUN
inlawrev-3567	517	39	;	;	PUNCT
inlawrev-3567	517	40	whether	whether	SCONJ
inlawrev-3567	517	41	the	the	DET
inlawrev-3567	517	42	isbtc	isbtc	NOUN
inlawrev-3567	517	43	erred	err	VERB
inlawrev-3567	517	44	in	in	ADP
inlawrev-3567	517	45	not	not	PART
inlawrev-3567	517	46	applying	apply	VERB
inlawrev-3567	517	47	the	the	DET
inlawrev-3567	517	48	general	general	ADJ
inlawrev-3567	517	49	commercial	commercial	ADJ
inlawrev-3567	517	50	kit	kit	NOUN
inlawrev-3567	517	51	(	(	PUNCT
inlawrev-3567	517	52	gck	gck	NOUN
inlawrev-3567	517	53	)	)	PUNCT
inlawrev-3567	517	54	pricing	pricing	NOUN
inlawrev-3567	517	55	schedule	schedule	NOUN
inlawrev-3567	517	56	;	;	PUNCT
inlawrev-3567	517	57	whether	whether	SCONJ
inlawrev-3567	517	58	the	the	DET
inlawrev-3567	517	59	isbtc	isbtc	NOUN
inlawrev-3567	517	60	erred	err	VERB
inlawrev-3567	517	61	in	in	ADP
inlawrev-3567	517	62	applying	apply	VERB
inlawrev-3567	517	63	a	a	DET
inlawrev-3567	517	64	d	d	NOUN
inlawrev-3567	517	65	grade	grade	NOUN
inlawrev-3567	517	66	to	to	ADP
inlawrev-3567	517	67	quality	quality	NOUN
inlawrev-3567	517	68	farm	farm	NOUN
inlawrev-3567	517	69	's	's	PART
inlawrev-3567	517	70	main	main	ADJ
inlawrev-3567	517	71	building	building	NOUN
inlawrev-3567	517	72	;	;	PUNCT
inlawrev-3567	517	73	and	and	CCONJ
inlawrev-3567	517	74	whether	whether	SCONJ
inlawrev-3567	517	75	the	the	DET
inlawrev-3567	517	76	isbtc	isbtc	NOUN
inlawrev-3567	517	77	erred	err	VERB
inlawrev-3567	517	78	in	in	ADP
inlawrev-3567	517	79	not	not	PART
inlawrev-3567	517	80	awarding	award	VERB
inlawrev-3567	517	81	an	an	DET
inlawrev-3567	517	82	obsolescence	obsolescence	NOUN
inlawrev-3567	517	83	adjustment	adjustment	NOUN
inlawrev-3567	517	84	.	.	PUNCT
inlawrev-3567	518	1	'*^	'*^	PROPN
inlawrev-3567	519	1	the	the	DET
inlawrev-3567	519	2	court	court	NOUN
inlawrev-3567	519	3	held	hold	VERB
inlawrev-3567	519	4	that	that	SCONJ
inlawrev-3567	519	5	the	the	DET
inlawrev-3567	519	6	administrative	administrative	ADJ
inlawrev-3567	519	7	hearing	hearing	NOUN
inlawrev-3567	519	8	was	be	AUX
inlawrev-3567	519	9	lawful	lawful	ADJ
inlawrev-3567	519	10	even	even	ADV
inlawrev-3567	519	11	though	though	SCONJ
inlawrev-3567	519	12	the	the	DET
inlawrev-3567	519	13	isbtc	isbtc	NOUN
inlawrev-3567	519	14	did	do	AUX
inlawrev-3567	519	15	not	not	PART
inlawrev-3567	519	16	issue	issue	VERB
inlawrev-3567	519	17	a	a	DET
inlawrev-3567	519	18	written	write	VERB
inlawrev-3567	519	19	order	order	NOUN
inlawrev-3567	519	20	ofappointment	ofappointment	NOUN
inlawrev-3567	519	21	or	or	CCONJ
inlawrev-3567	519	22	a	a	DET
inlawrev-3567	519	23	prescription	prescription	NOUN
inlawrev-3567	519	24	of	of	ADP
inlawrev-3567	519	25	duties	duty	NOUN
inlawrev-3567	519	26	to	to	ADP
inlawrev-3567	519	27	the	the	DET
inlawrev-3567	519	28	hearing	hearing	NOUN
inlawrev-3567	519	29	officer	officer	NOUN
inlawrev-3567	519	30	.	.	PUNCT
inlawrev-3567	519	31	'	'	PUNCT
inlawrev-3567	519	32	*	*	PUNCT
inlawrev-3567	519	33	"	"	PUNCT
inlawrev-3567	519	34	*	*	PUNCT
inlawrev-3567	519	35	the	the	DET
inlawrev-3567	519	36	hearing	hearing	NOUN
inlawrev-3567	519	37	was	be	AUX
inlawrev-3567	519	38	lawful	lawful	ADJ
inlawrev-3567	519	39	because	because	SCONJ
inlawrev-3567	519	40	quality	quality	NOUN
inlawrev-3567	519	41	farm	farm	NOUN
inlawrev-3567	519	42	did	do	AUX
inlawrev-3567	519	43	not	not	PART
inlawrev-3567	519	44	object	object	VERB
inlawrev-3567	519	45	to	to	ADP
inlawrev-3567	519	46	the	the	DET
inlawrev-3567	519	47	hearing	hearing	NOUN
inlawrev-3567	519	48	,	,	PUNCT
inlawrev-3567	519	49	and	and	CCONJ
inlawrev-3567	519	50	this	this	DET
inlawrev-3567	519	51	failure	failure	NOUN
inlawrev-3567	519	52	constituted	constitute	VERB
inlawrev-3567	519	53	an	an	DET
inlawrev-3567	519	54	acceptance	acceptance	NOUN
inlawrev-3567	519	55	of	of	ADP
inlawrev-3567	519	56	the	the	DET
inlawrev-3567	519	57	hearing	hearing	NOUN
inlawrev-3567	519	58	officer	officer	NOUN
inlawrev-3567	519	59	's	's	PART
inlawrev-3567	519	60	authority	authority	NOUN
inlawrev-3567	519	61	,	,	PUNCT
inlawrev-3567	519	62	and	and	CCONJ
inlawrev-3567	519	63	a	a	DET
inlawrev-3567	519	64	waiver	waiver	NOUN
inlawrev-3567	519	65	of	of	ADP
inlawrev-3567	519	66	the	the	DET
inlawrev-3567	519	67	issue	issue	NOUN
inlawrev-3567	519	68	.	.	PUNCT
inlawrev-3567	520	1	'	'	PUNCT
inlawrev-3567	520	2	*	*	PUNCT
inlawrev-3567	520	3	^	^	PUNCT
inlawrev-3567	520	4	with	with	ADP
inlawrev-3567	520	5	respect	respect	NOUN
inlawrev-3567	520	6	to	to	ADP
inlawrev-3567	520	7	the	the	DET
inlawrev-3567	520	8	negative	negative	ADJ
inlawrev-3567	520	9	influence	influence	NOUN
inlawrev-3567	520	10	factor	factor	NOUN
inlawrev-3567	520	11	,	,	PUNCT
inlawrev-3567	520	12	the	the	DET
inlawrev-3567	520	13	court	court	NOUN
inlawrev-3567	520	14	held	hold	VERB
inlawrev-3567	520	15	that	that	SCONJ
inlawrev-3567	520	16	the	the	DET
inlawrev-3567	520	17	isbtc	isbtc	NOUN
inlawrev-3567	520	18	properly	properly	ADV
inlawrev-3567	520	19	denied	deny	VERB
inlawrev-3567	520	20	a	a	DET
inlawrev-3567	520	21	negative	negative	ADJ
inlawrev-3567	520	22	influence	influence	NOUN
inlawrev-3567	520	23	factor	factor	NOUN
inlawrev-3567	520	24	to	to	ADP
inlawrev-3567	520	25	quality	quality	NOUN
inlawrev-3567	520	26	farm	farm	NOUN
inlawrev-3567	520	27	's	's	PART
inlawrev-3567	520	28	parcel	parcel	NOUN
inlawrev-3567	520	29	.	.	PUNCT
inlawrev-3567	521	1	'*^	'*^	PROPN
inlawrev-3567	521	2	for	for	ADP
inlawrev-3567	521	3	a	a	DET
inlawrev-3567	521	4	negative	negative	ADJ
inlawrev-3567	521	5	influence	influence	NOUN
inlawrev-3567	521	6	factor	factor	NOUN
inlawrev-3567	521	7	to	to	PART
inlawrev-3567	521	8	apply	apply	VERB
inlawrev-3567	521	9	in	in	ADP
inlawrev-3567	521	10	this	this	DET
inlawrev-3567	521	11	case	case	NOUN
inlawrev-3567	521	12	.	.	PUNCT
inlawrev-3567	522	1	quality	quality	NOUN
inlawrev-3567	522	2	farm	farm	NOUN
inlawrev-3567	522	3	would	would	AUX
inlawrev-3567	522	4	have	have	AUX
inlawrev-3567	522	5	had	have	VERB
inlawrev-3567	522	6	to	to	PART
inlawrev-3567	522	7	show	show	VERB
inlawrev-3567	522	8	,	,	PUNCT
inlawrev-3567	522	9	via	via	ADP
inlawrev-3567	522	10	probative	probative	ADJ
inlawrev-3567	522	11	evidence	evidence	NOUN
inlawrev-3567	522	12	,	,	PUNCT
inlawrev-3567	522	13	that	that	SCONJ
inlawrev-3567	522	14	its	its	PRON
inlawrev-3567	522	15	main	main	ADJ
inlawrev-3567	522	16	building	building	NOUN
inlawrev-3567	522	17	did	do	AUX
inlawrev-3567	522	18	not	not	PART
inlawrev-3567	522	19	have	have	VERB
inlawrev-3567	522	20	the	the	DET
inlawrev-3567	522	21	same	same	ADJ
inlawrev-3567	522	22	use	use	NOUN
inlawrev-3567	522	23	as	as	ADP
inlawrev-3567	522	24	its	its	PRON
inlawrev-3567	522	25	surrounding	surround	VERB
inlawrev-3567	522	26	buildings	building	NOUN
inlawrev-3567	522	27	and	and	CCONJ
inlawrev-3567	522	28	that	that	SCONJ
inlawrev-3567	522	29	this	this	DET
inlawrev-3567	522	30	inconsistent	inconsistent	ADJ
inlawrev-3567	522	31	use	use	NOUN
inlawrev-3567	522	32	negatively	negatively	ADV
inlawrev-3567	522	33	impacted	impact	VERB
inlawrev-3567	522	34	the	the	DET
inlawrev-3567	522	35	value	value	NOUN
inlawrev-3567	522	36	of	of	ADP
inlawrev-3567	522	37	the	the	DET
inlawrev-3567	522	38	property	property	NOUN
inlawrev-3567	522	39	.	.	PUNCT
inlawrev-3567	523	1	'*^	'*^	PROPN
inlawrev-3567	523	2	quality	quality	PROPN
inlawrev-3567	523	3	farm	farm	NOUN
inlawrev-3567	523	4	proved	prove	VERB
inlawrev-3567	523	5	the	the	DET
inlawrev-3567	523	6	former	former	ADJ
inlawrev-3567	523	7	;	;	PUNCT
inlawrev-3567	523	8	however	however	ADV
inlawrev-3567	523	9	,	,	PUNCT
inlawrev-3567	523	10	it	it	PRON
inlawrev-3567	523	11	did	do	AUX
inlawrev-3567	523	12	not	not	PART
inlawrev-3567	523	13	demonstrate	demonstrate	VERB
inlawrev-3567	523	14	how	how	SCONJ
inlawrev-3567	523	15	the	the	DET
inlawrev-3567	523	16	differing	differ	VERB
inlawrev-3567	523	17	use	use	NOUN
inlawrev-3567	523	18	of	of	ADP
inlawrev-3567	523	19	the	the	DET
inlawrev-3567	523	20	buildings	building	NOUN
inlawrev-3567	523	21	decreased	decrease	VERB
inlawrev-3567	523	22	the	the	DET
inlawrev-3567	523	23	value	value	NOUN
inlawrev-3567	523	24	of	of	ADP
inlawrev-3567	523	25	the	the	DET
inlawrev-3567	523	26	property	property	NOUN
inlawrev-3567	523	27	.	.	PUNCT
inlawrev-3567	523	28	'	'	PUNCT
inlawrev-3567	524	1	*	*	PUNCT
inlawrev-3567	524	2	*	*	PUNCT
inlawrev-3567	524	3	therefore	therefore	ADV
inlawrev-3567	524	4	,	,	PUNCT
inlawrev-3567	524	5	the	the	DET
inlawrev-3567	524	6	denial	denial	NOUN
inlawrev-3567	524	7	of	of	ADP
inlawrev-3567	524	8	a	a	DET
inlawrev-3567	524	9	negative	negative	ADJ
inlawrev-3567	524	10	influence	influence	NOUN
inlawrev-3567	524	11	factor	factor	NOUN
inlawrev-3567	524	12	was	be	AUX
inlawrev-3567	524	13	proper	proper	ADJ
inlawrev-3567	524	14	.	.	PUNCT
inlawrev-3567	524	15	'*^	'*^	NOUN
inlawrev-3567	524	16	the	the	DET
inlawrev-3567	524	17	court	court	NOUN
inlawrev-3567	524	18	further	far	ADV
inlawrev-3567	524	19	held	hold	VERB
inlawrev-3567	524	20	that	that	SCONJ
inlawrev-3567	524	21	the	the	DET
inlawrev-3567	524	22	isbtc	isbtc	NOUN
inlawrev-3567	524	23	did	do	AUX
inlawrev-3567	524	24	not	not	PART
inlawrev-3567	524	25	err	err	VERB
inlawrev-3567	524	26	when	when	SCONJ
inlawrev-3567	524	27	it	it	PRON
inlawrev-3567	524	28	refused	refuse	VERB
inlawrev-3567	524	29	to	to	PART
inlawrev-3567	524	30	use	use	VERB
inlawrev-3567	524	31	the	the	DET
inlawrev-3567	524	32	gck	gck	NOUN
inlawrev-3567	524	33	pricing	pricing	NOUN
inlawrev-3567	524	34	schedule	schedule	NOUN
inlawrev-3567	524	35	.	.	PUNCT
inlawrev-3567	525	1	'^	'^	AUX
inlawrev-3567	525	2	the	the	DET
inlawrev-3567	525	3	gck	gck	NOUN
inlawrev-3567	525	4	pricing	pricing	NOUN
inlawrev-3567	525	5	schedule	schedule	NOUN
inlawrev-3567	525	6	was	be	AUX
inlawrev-3567	525	7	used	use	VERB
inlawrev-3567	525	8	for	for	ADP
inlawrev-3567	525	9	determining	determine	VERB
inlawrev-3567	525	10	the	the	DET
inlawrev-3567	525	11	value	value	NOUN
inlawrev-3567	525	12	ofpre	ofpre	ADV
inlawrev-3567	525	13	-	-	PUNCT
inlawrev-3567	525	14	engineered	engineer	VERB
inlawrev-3567	525	15	and	and	CCONJ
inlawrev-3567	525	16	pre	pre	ADJ
inlawrev-3567	525	17	-	-	ADJ
inlawrev-3567	525	18	designed	design	VERB
inlawrev-3567	525	19	pole	pole	NOUN
inlawrev-3567	525	20	buildings	building	NOUN
inlawrev-3567	525	21	used	use	VERB
inlawrev-3567	525	22	for	for	ADP
inlawrev-3567	525	23	commercial	commercial	ADJ
inlawrev-3567	525	24	or	or	CCONJ
inlawrev-3567	525	25	industrial	industrial	ADJ
inlawrev-3567	525	26	purposes	purpose	NOUN
inlawrev-3567	525	27	.	.	PUNCT
inlawrev-3567	526	1	'^	'^	NOUN
inlawrev-3567	526	2	'	'	PART
inlawrev-3567	526	3	quality	quality	NOUN
inlawrev-3567	526	4	farm	farm	NOUN
inlawrev-3567	526	5	alleged	allege	VERB
inlawrev-3567	526	6	that	that	SCONJ
inlawrev-3567	526	7	it	it	PRON
inlawrev-3567	526	8	had	have	VERB
inlawrev-3567	526	9	two	two	NUM
inlawrev-3567	526	10	qualifying	qualify	VERB
inlawrev-3567	526	11	buildings	building	NOUN
inlawrev-3567	526	12	:	:	PUNCT
inlawrev-3567	526	13	an	an	DET
inlawrev-3567	526	14	addition	addition	NOUN
inlawrev-3567	526	15	and	and	CCONJ
inlawrev-3567	526	16	a	a	DET
inlawrev-3567	526	17	small	small	ADJ
inlawrev-3567	526	18	shop	shop	NOUN
inlawrev-3567	526	19	area	area	NOUN
inlawrev-3567	526	20	.	.	PUNCT
inlawrev-3567	527	1	'^^	'^^	X
inlawrev-3567	528	1	with	with	ADP
inlawrev-3567	528	2	respect	respect	NOUN
inlawrev-3567	528	3	to	to	ADP
inlawrev-3567	528	4	the	the	DET
inlawrev-3567	528	5	addition	addition	NOUN
inlawrev-3567	528	6	.	.	PUNCT
inlawrev-3567	529	1	quality	quality	NOUN
inlawrev-3567	529	2	farm	farm	NOUN
inlawrev-3567	529	3	asserted	assert	VERB
inlawrev-3567	529	4	that	that	SCONJ
inlawrev-3567	529	5	the	the	DET
inlawrev-3567	529	6	isbtc	isbtc	NOUN
inlawrev-3567	529	7	assessed	assess	VERB
inlawrev-3567	529	8	it	it	PRON
inlawrev-3567	529	9	using	use	VERB
inlawrev-3567	529	10	the	the	DET
inlawrev-3567	529	11	gck	gck	NOUN
inlawrev-3567	529	12	price	price	NOUN
inlawrev-3567	529	13	schedule	schedule	NOUN
inlawrev-3567	529	14	in	in	ADP
inlawrev-3567	529	15	the	the	DET
inlawrev-3567	529	16	past	past	NOUN
inlawrev-3567	529	17	.	.	PUNCT
inlawrev-3567	530	1	'^^	'^^	PROPN
inlawrev-3567	530	2	the	the	DET
inlawrev-3567	530	3	court	court	NOUN
inlawrev-3567	530	4	stated	state	VERB
inlawrev-3567	530	5	that	that	SCONJ
inlawrev-3567	530	6	this	this	DET
inlawrev-3567	530	7	evidence	evidence	NOUN
inlawrev-3567	530	8	alone	alone	ADV
inlawrev-3567	530	9	was	be	AUX
inlawrev-3567	530	10	not	not	PART
inlawrev-3567	530	11	sufficient	sufficient	ADJ
inlawrev-3567	530	12	to	to	PART
inlawrev-3567	530	13	show	show	VERB
inlawrev-3567	530	14	an	an	DET
inlawrev-3567	530	15	error	error	NOUN
inlawrev-3567	530	16	here	here	ADV
inlawrev-3567	530	17	since	since	SCONJ
inlawrev-3567	530	18	"	"	PUNCT
inlawrev-3567	530	19	each	each	DET
inlawrev-3567	530	20	assessment	assessment	NOUN
inlawrev-3567	530	21	and	and	CCONJ
inlawrev-3567	530	22	each	each	DET
inlawrev-3567	530	23	tax	tax	NOUN
inlawrev-3567	530	24	year	year	NOUN
inlawrev-3567	530	25	stands	stand	VERB
inlawrev-3567	530	26	alone	alone	ADV
inlawrev-3567	530	27	.	.	PUNCT
inlawrev-3567	531	1	"'^	"'^	PUNCT
inlawrev-3567	531	2	"	"	PUNCT
inlawrev-3567	531	3	*	*	PUNCT
inlawrev-3567	531	4	further	far	ADV
inlawrev-3567	531	5	,	,	PUNCT
inlawrev-3567	531	6	photographs	photograph	NOUN
inlawrev-3567	531	7	shown	show	VERB
inlawrev-3567	531	8	by	by	ADP
inlawrev-3567	531	9	quality	quality	NOUN
inlawrev-3567	531	10	farm	farm	NOUN
inlawrev-3567	531	11	depicting	depict	VERB
inlawrev-3567	531	12	the	the	DET
inlawrev-3567	531	13	addition	addition	NOUN
inlawrev-3567	531	14	were	be	AUX
inlawrev-3567	531	15	not	not	PART
inlawrev-3567	531	16	probative	probative	ADJ
inlawrev-3567	531	17	because	because	SCONJ
inlawrev-3567	531	18	they	they	PRON
inlawrev-3567	531	19	failed	fail	VERB
inlawrev-3567	531	20	to	to	PART
inlawrev-3567	531	21	explain	explain	VERB
inlawrev-3567	531	22	how	how	SCONJ
inlawrev-3567	531	23	the	the	DET
inlawrev-3567	531	24	addition	addition	NOUN
inlawrev-3567	531	25	qualifies	qualify	VERB
inlawrev-3567	531	26	for	for	ADP
inlawrev-3567	531	27	the	the	DET
inlawrev-3567	531	28	gck	gck	NOUN
inlawrev-3567	531	29	pricing	pricing	NOUN
inlawrev-3567	531	30	schedule	schedule	NOUN
inlawrev-3567	531	31	.	.	PUNCT
inlawrev-3567	532	1	'	'	PUNCT
inlawrev-3567	532	2	^^	^^	SYM
inlawrev-3567	532	3	182	182	NUM
inlawrev-3567	532	4	.	.	PUNCT
inlawrev-3567	533	1	i	i	PRON
inlawrev-3567	533	2	d.	d.	PROPN
inlawrev-3567	533	3	183	183	NUM
inlawrev-3567	533	4	.	.	PUNCT
inlawrev-3567	534	1	i	i	PRON
inlawrev-3567	534	2	d.	d.	PROPN
inlawrev-3567	534	3	184	184	NUM
inlawrev-3567	534	4	.	.	PUNCT
inlawrev-3567	535	1	id2x9\.	id2x9\.	VERB
inlawrev-3567	535	2	185	185	NUM
inlawrev-3567	535	3	.	.	PUNCT
inlawrev-3567	536	1	i	i	PRON
inlawrev-3567	536	2	d	d	PROPN
inlawrev-3567	536	3	186	186	NUM
inlawrev-3567	536	4	.	.	PUNCT
inlawrev-3567	537	1	idz!i91	idz!i91	PROPN
inlawrev-3567	537	2	.	.	PROPN
inlawrev-3567	537	3	187	187	NUM
inlawrev-3567	537	4	.	.	PUNCT
inlawrev-3567	538	1	i	i	PRON
inlawrev-3567	538	2	d	d	PROPN
inlawrev-3567	538	3	188	188	NUM
inlawrev-3567	538	4	.	.	PUNCT
inlawrev-3567	539	1	i	i	PRON
inlawrev-3567	539	2	d	d	PROPN
inlawrev-3567	539	3	189	189	NUM
inlawrev-3567	539	4	.	.	PUNCT
inlawrev-3567	540	1	i	i	PRON
inlawrev-3567	540	2	d	d	PROPN
inlawrev-3567	540	3	190	190	NUM
inlawrev-3567	540	4	.	.	PUNCT
inlawrev-3567	541	1	i	i	PRON
inlawrev-3567	541	2	d	d	PROPN
inlawrev-3567	541	3	at	at	ADP
inlawrev-3567	541	4	93	93	NUM
inlawrev-3567	541	5	.	.	PUNCT
inlawrev-3567	542	1	191	191	NUM
inlawrev-3567	542	2	.	.	PUNCT
inlawrev-3567	543	1	/af	/af	INTJ
inlawrev-3567	543	2	.	.	PUNCT
inlawrev-3567	544	1	at	at	ADP
inlawrev-3567	544	2	92	92	NUM
inlawrev-3567	544	3	(	(	PUNCT
inlawrev-3567	544	4	referencing	reference	VERB
inlawrev-3567	544	5	ind	ind	NOUN
inlawrev-3567	544	6	.	.	PUNCT
inlawrev-3567	545	1	admin	admin	PROPN
inlawrev-3567	545	2	.	.	PUNCT
inlawrev-3567	545	3	code	code	PROPN
inlawrev-3567	545	4	tit	tit	PROPN
inlawrev-3567	545	5	.	.	PUNCT
inlawrev-3567	546	1	50	50	NUM
inlawrev-3567	546	2	,	,	PUNCT
inlawrev-3567	546	3	r.	r.	NOUN
inlawrev-3567	546	4	2.2	2.2	NUM
inlawrev-3567	546	5	-	-	SYM
inlawrev-3567	546	6	1	1	NUM
inlawrev-3567	546	7	0	0	NUM
inlawrev-3567	546	8	-	-	SYM
inlawrev-3567	546	9	6	6	NUM
inlawrev-3567	546	10	.	.	PUNCT
inlawrev-3567	547	1	1(a)(1)(d	1(a)(1)(d	NUM
inlawrev-3567	547	2	)	)	PUNCT
inlawrev-3567	547	3	(	(	PUNCT
inlawrev-3567	547	4	2000	2000	NUM
inlawrev-3567	547	5	)	)	PUNCT
inlawrev-3567	547	6	)	)	PUNCT
inlawrev-3567	547	7	.	.	PUNCT
inlawrev-3567	548	1	192	192	NUM
inlawrev-3567	548	2	.	.	PUNCT
inlawrev-3567	549	1	i	i	PRON
inlawrev-3567	549	2	d	d	PROPN
inlawrev-3567	549	3	193	193	NUM
inlawrev-3567	549	4	.	.	PUNCT
inlawrev-3567	550	1	/j	/j	INTJ
inlawrev-3567	550	2	.	.	PUNCT
inlawrev-3567	551	1	at	at	ADP
inlawrev-3567	551	2	93	93	NUM
inlawrev-3567	551	3	.	.	PUNCT
inlawrev-3567	552	1	194	194	NUM
inlawrev-3567	552	2	.	.	PUNCT
inlawrev-3567	553	1	i	i	PRON
inlawrev-3567	553	2	d	d	PROPN
inlawrev-3567	553	3	195	195	NUM
inlawrev-3567	553	4	.	.	PUNCT
inlawrev-3567	554	1	i	i	PROPN
inlawrev-3567	554	2	d	d	PROPN
inlawrev-3567	554	3	2002	2002	NUM
inlawrev-3567	554	4	]	]	PUNCT
inlawrev-3567	554	5	taxation	taxation	NOUN
inlawrev-3567	554	6	1557	1557	NUM
inlawrev-3567	554	7	with	with	ADP
inlawrev-3567	554	8	respect	respect	NOUN
inlawrev-3567	554	9	to	to	ADP
inlawrev-3567	554	10	the	the	DET
inlawrev-3567	554	11	small	small	ADJ
inlawrev-3567	554	12	shop	shop	NOUN
inlawrev-3567	554	13	area	area	NOUN
inlawrev-3567	554	14	,	,	PUNCT
inlawrev-3567	554	15	quality	quality	NOUN
inlawrev-3567	554	16	farm	farm	NOUN
inlawrev-3567	554	17	demonstrated	demonstrate	VERB
inlawrev-3567	554	18	that	that	SCONJ
inlawrev-3567	554	19	its	its	PRON
inlawrev-3567	554	20	characteristics	characteristic	NOUN
inlawrev-3567	554	21	are	be	AUX
inlawrev-3567	554	22	similarto	similarto	VERB
inlawrev-3567	554	23	other	other	ADJ
inlawrev-3567	554	24	buildings	building	NOUN
inlawrev-3567	554	25	that	that	PRON
inlawrev-3567	554	26	use	use	VERB
inlawrev-3567	554	27	the	the	DET
inlawrev-3567	554	28	gck	gck	NOUN
inlawrev-3567	554	29	pricing	pricing	NOUN
inlawrev-3567	554	30	schedule	schedule	NOUN
inlawrev-3567	554	31	.	.	PUNCT
inlawrev-3567	555	1	'^	'^	NOUN
inlawrev-3567	555	2	the	the	DET
inlawrev-3567	555	3	court	court	NOUN
inlawrev-3567	555	4	stated	state	VERB
inlawrev-3567	555	5	that	that	SCONJ
inlawrev-3567	555	6	this	this	DET
inlawrev-3567	555	7	evidence	evidence	NOUN
inlawrev-3567	555	8	,	,	PUNCT
inlawrev-3567	555	9	while	while	SCONJ
inlawrev-3567	555	10	probative	probative	ADJ
inlawrev-3567	555	11	,	,	PUNCT
inlawrev-3567	555	12	was	be	AUX
inlawrev-3567	555	13	not	not	PART
inlawrev-3567	555	14	sufficient	sufficient	ADJ
inlawrev-3567	555	15	to	to	PART
inlawrev-3567	555	16	"	"	PUNCT
inlawrev-3567	555	17	establish	establish	VERB
inlawrev-3567	555	18	a	a	DET
inlawrev-3567	555	19	prima	prima	NOUN
inlawrev-3567	555	20	facie	facie	NOUN
inlawrev-3567	555	21	case	case	NOUN
inlawrev-3567	555	22	that	that	SCONJ
inlawrev-3567	555	23	the	the	DET
inlawrev-3567	555	24	small	small	ADJ
inlawrev-3567	555	25	shop	shop	NOUN
inlawrev-3567	555	26	area	area	NOUN
inlawrev-3567	555	27	should	should	AUX
inlawrev-3567	555	28	be	be	AUX
inlawrev-3567	555	29	assessed	assess	VERB
inlawrev-3567	555	30	using	use	VERB
inlawrev-3567	555	31	the	the	DET
inlawrev-3567	555	32	gck	gck	NOUN
inlawrev-3567	555	33	pricing	pricing	NOUN
inlawrev-3567	555	34	schedule	schedule	NOUN
inlawrev-3567	555	35	.	.	PUNCT
inlawrev-3567	556	1	"^^	"^^	PROPN
inlawrev-3567	556	2	'	'	PUNCT
inlawrev-3567	556	3	the	the	DET
inlawrev-3567	556	4	court	court	NOUN
inlawrev-3567	556	5	further	far	ADV
inlawrev-3567	556	6	held	hold	VERB
inlawrev-3567	556	7	that	that	SCONJ
inlawrev-3567	556	8	quality	quality	NOUN
inlawrev-3567	556	9	farm	farm	NOUN
inlawrev-3567	556	10	did	do	AUX
inlawrev-3567	556	11	not	not	PART
inlawrev-3567	556	12	present	present	VERB
inlawrev-3567	556	13	sufficient	sufficient	ADJ
inlawrev-3567	556	14	evidence	evidence	NOUN
inlawrev-3567	556	15	to	to	PART
inlawrev-3567	556	16	establish	establish	VERB
inlawrev-3567	556	17	a	a	DET
inlawrev-3567	556	18	prima	prima	NOUN
inlawrev-3567	556	19	facie	facie	NOUN
inlawrev-3567	556	20	case	case	NOUN
inlawrev-3567	556	21	to	to	PART
inlawrev-3567	556	22	invalidate	invalidate	VERB
inlawrev-3567	556	23	the	the	DET
inlawrev-3567	556	24	grade	grade	NOUN
inlawrev-3567	556	25	assessment	assessment	NOUN
inlawrev-3567	556	26	on	on	ADP
inlawrev-3567	556	27	its	its	PRON
inlawrev-3567	556	28	main	main	ADJ
inlawrev-3567	556	29	building	building	NOUN
inlawrev-3567	556	30	.	.	PUNCT
inlawrev-3567	557	1	'^^	'^^	PROPN
inlawrev-3567	557	2	quality	quality	NOUN
inlawrev-3567	557	3	farm	farm	NOUN
inlawrev-3567	557	4	wanted	want	VERB
inlawrev-3567	557	5	a	a	DET
inlawrev-3567	557	6	decrease	decrease	NOUN
inlawrev-3567	557	7	in	in	ADP
inlawrev-3567	557	8	grade	grade	NOUN
inlawrev-3567	557	9	from	from	ADP
inlawrev-3567	557	10	a	a	DET
inlawrev-3567	557	11	d	d	NOUN
inlawrev-3567	557	12	to	to	ADP
inlawrev-3567	557	13	a	a	DET
inlawrev-3567	557	14	d-1	d-1	NOUN
inlawrev-3567	557	15	on	on	ADP
inlawrev-3567	557	16	the	the	DET
inlawrev-3567	557	17	main	main	ADJ
inlawrev-3567	557	18	building	building	NOUN
inlawrev-3567	557	19	because	because	SCONJ
inlawrev-3567	557	20	it	it	PRON
inlawrev-3567	557	21	lacked	lack	VERB
inlawrev-3567	557	22	interior	interior	ADJ
inlawrev-3567	557	23	finish	finish	NOUN
inlawrev-3567	557	24	,	,	PUNCT
inlawrev-3567	557	25	exterior	exterior	ADJ
inlawrev-3567	557	26	windows	window	NOUN
inlawrev-3567	557	27	,	,	PUNCT
inlawrev-3567	557	28	and	and	CCONJ
inlawrev-3567	557	29	exterior	exterior	ADJ
inlawrev-3567	557	30	attractiveness	attractiveness	NOUN
inlawrev-3567	557	31	.	.	PUNCT
inlawrev-3567	558	1	'^^	'^^	PROPN
inlawrev-3567	558	2	the	the	DET
inlawrev-3567	558	3	court	court	NOUN
inlawrev-3567	558	4	held	hold	VERB
inlawrev-3567	558	5	that	that	SCONJ
inlawrev-3567	558	6	quality	quality	NOUN
inlawrev-3567	558	7	farm	farm	NOUN
inlawrev-3567	558	8	failed	fail	VERB
inlawrev-3567	558	9	to	to	PART
inlawrev-3567	558	10	explain	explain	VERB
inlawrev-3567	558	11	why	why	SCONJ
inlawrev-3567	558	12	these	these	DET
inlawrev-3567	558	13	deficiencies	deficiency	NOUN
inlawrev-3567	558	14	warranted	warrant	VERB
inlawrev-3567	558	15	a	a	DET
inlawrev-3567	558	16	downward	downward	ADJ
inlawrev-3567	558	17	adjustment	adjustment	NOUN
inlawrev-3567	558	18	in	in	ADP
inlawrev-3567	558	19	the	the	DET
inlawrev-3567	558	20	base	base	NOUN
inlawrev-3567	558	21	value	value	NOUN
inlawrev-3567	558	22	of	of	ADP
inlawrev-3567	558	23	the	the	DET
inlawrev-3567	558	24	building.^^	building.^^	NOUN
inlawrev-3567	558	25	therefore	therefore	ADV
inlawrev-3567	558	26	,	,	PUNCT
inlawrev-3567	558	27	the	the	DET
inlawrev-3567	558	28	isbtc	isbtc	NOUN
inlawrev-3567	558	29	did	do	AUX
inlawrev-3567	558	30	not	not	PART
inlawrev-3567	558	31	err	err	VERB
inlawrev-3567	558	32	in	in	ADP
inlawrev-3567	558	33	granting	grant	VERB
inlawrev-3567	558	34	a	a	DET
inlawrev-3567	558	35	grade	grade	NOUN
inlawrev-3567	558	36	assessment	assessment	NOUN
inlawrev-3567	558	37	of	of	ADP
inlawrev-3567	558	38	the	the	DET
inlawrev-3567	558	39	court	court	NOUN
inlawrev-3567	558	40	finally	finally	ADV
inlawrev-3567	558	41	held	hold	VERB
inlawrev-3567	558	42	that	that	SCONJ
inlawrev-3567	558	43	quality	quality	NOUN
inlawrev-3567	558	44	farm	farm	NOUN
inlawrev-3567	558	45	was	be	AUX
inlawrev-3567	558	46	not	not	PART
inlawrev-3567	558	47	entitled	entitle	VERB
inlawrev-3567	558	48	to	to	ADP
inlawrev-3567	558	49	an	an	DET
inlawrev-3567	558	50	obsolescence	obsolescence	NOUN
inlawrev-3567	558	51	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3567	558	52	obsolescence	obsolescence	NOUN
inlawrev-3567	558	53	was	be	AUX
inlawrev-3567	558	54	defined	define	VERB
inlawrev-3567	558	55	as	as	ADP
inlawrev-3567	558	56	a	a	DET
inlawrev-3567	558	57	diminishing	diminishing	NOUN
inlawrev-3567	558	58	of	of	ADP
inlawrev-3567	558	59	a	a	DET
inlawrev-3567	558	60	property	property	NOUN
inlawrev-3567	558	61	's	's	PART
inlawrev-3567	558	62	desirability	desirability	NOUN
inlawrev-3567	558	63	and	and	CCONJ
inlawrev-3567	558	64	usefulness	usefulness	NOUN
inlawrev-3567	558	65	because	because	SCONJ
inlawrev-3567	558	66	of	of	ADP
inlawrev-3567	558	67	inadequacies	inadequacy	NOUN
inlawrev-3567	558	68	inherent	inherent	ADJ
inlawrev-3567	558	69	in	in	ADP
inlawrev-3567	558	70	the	the	DET
inlawrev-3567	558	71	property	property	NOUN
inlawrev-3567	558	72	,	,	PUNCT
inlawrev-3567	558	73	or	or	CCONJ
inlawrev-3567	558	74	economic	economic	ADJ
inlawrev-3567	558	75	factors	factor	NOUN
inlawrev-3567	558	76	external	external	ADJ
inlawrev-3567	558	77	to	to	ADP
inlawrev-3567	559	1	the	the	DET
inlawrev-3567	559	2	property	property	NOUN
inlawrev-3567	559	3	.^^^	.^^^	PROPN
inlawrev-3567	559	4	quality	quality	PROPN
inlawrev-3567	559	5	farm	farm	NOUN
inlawrev-3567	559	6	claimed	claim	VERB
inlawrev-3567	559	7	that	that	SCONJ
inlawrev-3567	559	8	the	the	DET
inlawrev-3567	559	9	flat	flat	ADJ
inlawrev-3567	559	10	roof	roof	NOUN
inlawrev-3567	559	11	of	of	ADP
inlawrev-3567	559	12	its	its	PRON
inlawrev-3567	559	13	building	building	NOUN
inlawrev-3567	559	14	and	and	CCONJ
inlawrev-3567	559	15	add	add	VERB
inlawrev-3567	559	16	-	-	PUNCT
inlawrev-3567	559	17	on	on	ADP
inlawrev-3567	559	18	construction	construction	NOUN
inlawrev-3567	559	19	create	create	VERB
inlawrev-3567	559	20	a	a	DET
inlawrev-3567	559	21	loss	loss	NOUN
inlawrev-3567	559	22	in	in	ADP
inlawrev-3567	559	23	value	value	NOUN
inlawrev-3567	559	24	of	of	ADP
inlawrev-3567	559	25	the	the	DET
inlawrev-3567	559	26	property-^^"^	property-^^"^	NOUN
inlawrev-3567	559	27	the	the	DET
inlawrev-3567	559	28	court	court	NOUN
inlawrev-3567	559	29	held	hold	VERB
inlawrev-3567	559	30	,	,	PUNCT
inlawrev-3567	559	31	however	however	ADV
inlawrev-3567	559	32	,	,	PUNCT
inlawrev-3567	559	33	that	that	SCONJ
inlawrev-3567	559	34	quality	quality	NOUN
inlawrev-3567	559	35	farm	farm	NOUN
inlawrev-3567	559	36	did	do	AUX
inlawrev-3567	559	37	not	not	PART
inlawrev-3567	559	38	sufficiently	sufficiently	ADV
inlawrev-3567	559	39	explain	explain	VERB
inlawrev-3567	559	40	how	how	SCONJ
inlawrev-3567	559	41	these	these	DET
inlawrev-3567	559	42	characteristics	characteristic	NOUN
inlawrev-3567	559	43	qualified	qualify	VERB
inlawrev-3567	559	44	as	as	SCONJ
inlawrev-3567	559	45	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3567	559	46	quality	quality	NOUN
inlawrev-3567	559	47	farm	farm	NOUN
inlawrev-3567	559	48	relied	rely	VERB
inlawrev-3567	559	49	on	on	ADP
inlawrev-3567	559	50	conclusory	conclusory	ADJ
inlawrev-3567	559	51	statements	statement	NOUN
inlawrev-3567	559	52	that	that	SCONJ
inlawrev-3567	559	53	such	such	ADJ
inlawrev-3567	559	54	characteristics	characteristic	NOUN
inlawrev-3567	559	55	reduce	reduce	VERB
inlawrev-3567	559	56	the	the	DET
inlawrev-3567	559	57	value	value	NOUN
inlawrev-3567	559	58	ofthe	ofthe	NOUN
inlawrev-3567	559	59	property.^^^	property.^^^	NOUN
inlawrev-3567	559	60	the	the	DET
inlawrev-3567	559	61	court	court	NOUN
inlawrev-3567	559	62	stated	state	VERB
inlawrev-3567	559	63	that	that	SCONJ
inlawrev-3567	559	64	these	these	DET
inlawrev-3567	559	65	types	type	NOUN
inlawrev-3567	559	66	of	of	ADP
inlawrev-3567	559	67	statements	statement	NOUN
inlawrev-3567	559	68	do	do	AUX
inlawrev-3567	559	69	not	not	PART
inlawrev-3567	559	70	constitute	constitute	VERB
inlawrev-3567	559	71	probative	probative	ADJ
inlawrev-3567	559	72	evidence.^	evidence.^	NOUN
inlawrev-3567	559	73	°	°	PROPN
inlawrev-3567	559	74	^	^	PUNCT
inlawrev-3567	559	75	therefore	therefore	ADV
inlawrev-3567	559	76	,	,	PUNCT
inlawrev-3567	559	77	the	the	DET
inlawrev-3567	559	78	isbtc	isbtc	NOUN
inlawrev-3567	559	79	did	do	AUX
inlawrev-3567	559	80	not	not	PART
inlawrev-3567	559	81	err	err	VERB
inlawrev-3567	559	82	in	in	ADP
inlawrev-3567	559	83	denying	deny	VERB
inlawrev-3567	559	84	an	an	DET
inlawrev-3567	559	85	obsolescence	obsolescence	NOUN
inlawrev-3567	559	86	adjustment	adjustment	NOUN
inlawrev-3567	559	87	.	.	PUNCT
inlawrev-3567	560	1	^^^	^^^	PUNCT
inlawrev-3567	560	2	5	5	X
inlawrev-3567	560	3	.	.	PUNCT
inlawrev-3567	560	4	fleet	fleet	NOUN
inlawrev-3567	560	5	supply	supply	PROPN
inlawrev-3567	560	6	,	,	PUNCT
inlawrev-3567	560	7	inc	inc	PROPN
inlawrev-3567	560	8	.	.	PROPN
inlawrev-3567	561	1	v.	v.	ADP
inlawrev-3567	561	2	state	state	PROPN
inlawrev-3567	561	3	board	board	PROPN
inlawrev-3567	561	4	of	of	ADP
inlawrev-3567	561	5	tax	tax	NOUN
inlawrev-3567	561	6	commissioners.^^'—fleet	commissioners.^^'—fleet	PROPN
inlawrev-3567	561	7	appealed	appeal	VERB
inlawrev-3567	561	8	the	the	DET
inlawrev-3567	561	9	assessment	assessment	NOUN
inlawrev-3567	561	10	of	of	ADP
inlawrev-3567	561	11	its	its	PRON
inlawrev-3567	561	12	real	real	ADJ
inlawrev-3567	561	13	property	property	NOUN
inlawrev-3567	561	14	by	by	ADP
inlawrev-3567	561	15	the	the	DET
inlawrev-3567	561	16	isbtc	isbtc	NOUN
inlawrev-3567	561	17	to	to	ADP
inlawrev-3567	561	18	the	the	DET
inlawrev-3567	561	19	tax	tax	NOUN
inlawrev-3567	561	20	court.^	court.^	NOUN
inlawrev-3567	561	21	'	'	PROPN
inlawrev-3567	561	22	°	°	PROPN
inlawrev-3567	561	23	fleet	fleet	NOUN
inlawrev-3567	561	24	raised	raise	VERB
inlawrev-3567	561	25	four	four	NUM
inlawrev-3567	561	26	issues	issue	NOUN
inlawrev-3567	561	27	:	:	PUNCT
inlawrev-3567	561	28	whether	whether	SCONJ
inlawrev-3567	561	29	the	the	DET
inlawrev-3567	561	30	depreciation	depreciation	NOUN
inlawrev-3567	561	31	schedule	schedule	NOUN
inlawrev-3567	561	32	for	for	ADP
inlawrev-3567	561	33	its	its	PRON
inlawrev-3567	561	34	main	main	ADJ
inlawrev-3567	561	35	building	building	NOUN
inlawrev-3567	561	36	should	should	AUX
inlawrev-3567	561	37	be	be	AUX
inlawrev-3567	561	38	based	base	VERB
inlawrev-3567	561	39	on	on	ADP
inlawrev-3567	561	40	a	a	DET
inlawrev-3567	561	41	thirty	thirty	NUM
inlawrev-3567	561	42	-	-	PUNCT
inlawrev-3567	561	43	year	year	NOUN
inlawrev-3567	561	44	rather	rather	ADV
inlawrev-3567	561	45	than	than	ADP
inlawrev-3567	561	46	a	a	DET
inlawrev-3567	561	47	forty	forty	NUM
inlawrev-3567	561	48	-	-	PUNCT
inlawrev-3567	561	49	year	year	NOUN
inlawrev-3567	561	50	life	life	NOUN
inlawrev-3567	561	51	expectancy	expectancy	NOUN
inlawrev-3567	561	52	;	;	PUNCT
inlawrev-3567	561	53	whether	whether	SCONJ
inlawrev-3567	561	54	the	the	DET
inlawrev-3567	561	55	isbtc	isbtc	NOUN
inlawrev-3567	561	56	erred	err	VERB
inlawrev-3567	561	57	in	in	ADP
inlawrev-3567	561	58	declaring	declare	VERB
inlawrev-3567	561	59	the	the	DET
inlawrev-3567	561	60	conditions	condition	NOUN
inlawrev-3567	561	61	of	of	ADP
inlawrev-3567	561	62	improvements	improvement	NOUN
inlawrev-3567	561	63	to	to	PART
inlawrev-3567	561	64	be	be	AUX
inlawrev-3567	561	65	average	average	ADJ
inlawrev-3567	561	66	;	;	PUNCT
inlawrev-3567	561	67	whether	whether	SCONJ
inlawrev-3567	561	68	the	the	DET
inlawrev-3567	561	69	d	d	PROPN
inlawrev-3567	561	70	grade	grade	NOUN
inlawrev-3567	561	71	was	be	AUX
inlawrev-3567	561	72	improper	improper	ADJ
inlawrev-3567	561	73	;	;	PUNCT
inlawrev-3567	561	74	and	and	CCONJ
inlawrev-3567	561	75	whether	whether	SCONJ
inlawrev-3567	561	76	the	the	DET
inlawrev-3567	561	77	isbtc	isbtc	NOUN
inlawrev-3567	561	78	erred	err	VERB
inlawrev-3567	561	79	in	in	ADP
inlawrev-3567	561	80	refusing	refuse	VERB
inlawrev-3567	561	81	to	to	ADP
inlawrev-3567	561	82	196	196	NUM
inlawrev-3567	561	83	.	.	PUNCT
inlawrev-3567	562	1	i	i	PRON
inlawrev-3567	562	2	d	d	PROPN
inlawrev-3567	562	3	197	197	NUM
inlawrev-3567	562	4	.	.	PUNCT
inlawrev-3567	563	1	i	i	PRON
inlawrev-3567	563	2	d.	d.	PROPN
inlawrev-3567	563	3	198	198	NUM
inlawrev-3567	563	4	.	.	PUNCT
inlawrev-3567	563	5	/flf	/flf	PROPN
inlawrev-3567	563	6	.	.	PUNCT
inlawrev-3567	564	1	at94	at94	PROPN
inlawrev-3567	564	2	.	.	PUNCT
inlawrev-3567	565	1	199	199	NUM
inlawrev-3567	565	2	.	.	PUNCT
inlawrev-3567	566	1	i	i	PRON
inlawrev-3567	566	2	d	d	PROPN
inlawrev-3567	566	3	200	200	NUM
inlawrev-3567	566	4	.	.	PUNCT
inlawrev-3567	567	1	i	i	PRON
inlawrev-3567	567	2	d	d	PROPN
inlawrev-3567	567	3	201	201	NUM
inlawrev-3567	567	4	.	.	PUNCT
inlawrev-3567	568	1	i	i	PRON
inlawrev-3567	568	2	d	d	PROPN
inlawrev-3567	569	1	202	202	NUM
inlawrev-3567	569	2	.	.	PUNCT
inlawrev-3567	570	1	i	i	PRON
inlawrev-3567	570	2	d	d	PROPN
inlawrev-3567	570	3	ai95	ai95	PROPN
inlawrev-3567	570	4	.	.	PUNCT
inlawrev-3567	571	1	203	203	NUM
inlawrev-3567	571	2	.	.	PUNCT
inlawrev-3567	572	1	i	i	PRON
inlawrev-3567	572	2	d.	d.	PROPN
inlawrev-3567	572	3	(	(	PUNCT
inlawrev-3567	572	4	referencing	reference	VERB
inlawrev-3567	572	5	ind	ind	NOUN
inlawrev-3567	572	6	.	.	PUNCT
inlawrev-3567	573	1	admin	admin	PROPN
inlawrev-3567	573	2	.	.	PUNCT
inlawrev-3567	573	3	code	code	PROPN
inlawrev-3567	573	4	tit	tit	PROPN
inlawrev-3567	573	5	.	.	PUNCT
inlawrev-3567	574	1	50	50	NUM
inlawrev-3567	574	2	,	,	PUNCT
inlawrev-3567	574	3	ir	ir	PROPN
inlawrev-3567	574	4	.	.	NOUN
inlawrev-3567	574	5	2.2	2.2	NUM
inlawrev-3567	574	6	-	-	SYM
inlawrev-3567	574	7	1	1	NUM
inlawrev-3567	574	8	-	-	SYM
inlawrev-3567	574	9	40	40	NUM
inlawrev-3567	574	10	(	(	PUNCT
inlawrev-3567	574	11	1996	1996	NUM
inlawrev-3567	574	12	)	)	PUNCT
inlawrev-3567	574	13	)	)	PUNCT
inlawrev-3567	574	14	.	.	PUNCT
inlawrev-3567	575	1	204	204	NUM
inlawrev-3567	575	2	.	.	PUNCT
inlawrev-3567	576	1	i	i	PRON
inlawrev-3567	576	2	d	d	PROPN
inlawrev-3567	576	3	205	205	NUM
inlawrev-3567	576	4	.	.	PUNCT
inlawrev-3567	577	1	i	i	PRON
inlawrev-3567	577	2	d	d	PROPN
inlawrev-3567	577	3	206	206	NUM
inlawrev-3567	577	4	.	.	PUNCT
inlawrev-3567	578	1	i	i	PRON
inlawrev-3567	578	2	d	d	PROPN
inlawrev-3567	578	3	207	207	NUM
inlawrev-3567	578	4	.	.	PUNCT
inlawrev-3567	579	1	i	i	PRON
inlawrev-3567	579	2	d	d	PROPN
inlawrev-3567	579	3	208	208	NUM
inlawrev-3567	579	4	.	.	PUNCT
inlawrev-3567	580	1	i	i	PRON
inlawrev-3567	580	2	d	d	PROPN
inlawrev-3567	580	3	209	209	NUM
inlawrev-3567	580	4	.	.	PUNCT
inlawrev-3567	581	1	747	747	NUM
inlawrev-3567	581	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	581	3	645	645	NUM
inlawrev-3567	581	4	(	(	PUNCT
inlawrev-3567	581	5	ind	ind	NOUN
inlawrev-3567	581	6	.	.	PUNCT
inlawrev-3567	582	1	t.c	t.c	PROPN
inlawrev-3567	582	2	.	.	PROPN
inlawrev-3567	582	3	2001	2001	NUM
inlawrev-3567	582	4	)	)	PUNCT
inlawrev-3567	582	5	.	.	PUNCT
inlawrev-3567	583	1	210	210	NUM
inlawrev-3567	583	2	.	.	PUNCT
inlawrev-3567	584	1	i	i	PRON
inlawrev-3567	584	2	d	d	PROPN
inlawrev-3567	584	3	at	at	ADP
inlawrev-3567	584	4	647	647	NUM
inlawrev-3567	584	5	.	.	PUNCT
inlawrev-3567	584	6	1558	1558	NUM
inlawrev-3567	584	7	indiana	indiana	PROPN
inlawrev-3567	584	8	law	law	PROPN
inlawrev-3567	584	9	review	review	NOUN
inlawrev-3567	585	1	[	[	X
inlawrev-3567	585	2	vol	vol	NOUN
inlawrev-3567	585	3	.	.	PUNCT
inlawrev-3567	586	1	35:1541	35:1541	PUNCT
inlawrev-3567	586	2	apply	apply	VERB
inlawrev-3567	586	3	a	a	DET
inlawrev-3567	586	4	negative	negative	ADJ
inlawrev-3567	586	5	influence	influence	NOUN
inlawrev-3567	586	6	factor.^	factor.^	NOUN
inlawrev-3567	586	7	"	"	PUNCT
inlawrev-3567	586	8	with	with	ADP
inlawrev-3567	586	9	respect	respect	NOUN
inlawrev-3567	586	10	to	to	ADP
inlawrev-3567	586	11	the	the	DET
inlawrev-3567	586	12	life	life	NOUN
inlawrev-3567	586	13	expectancy	expectancy	NOUN
inlawrev-3567	586	14	issue	issue	NOUN
inlawrev-3567	586	15	,	,	PUNCT
inlawrev-3567	586	16	the	the	DET
inlawrev-3567	586	17	court	court	NOUN
inlawrev-3567	586	18	held	hold	VERB
inlawrev-3567	586	19	that	that	SCONJ
inlawrev-3567	586	20	the	the	DET
inlawrev-3567	586	21	forty	forty	NUM
inlawrev-3567	586	22	-	-	PUNCT
inlawrev-3567	586	23	year	year	NOUN
inlawrev-3567	586	24	expectancy	expectancy	NOUN
inlawrev-3567	586	25	table	table	NOUN
inlawrev-3567	586	26	was	be	AUX
inlawrev-3567	586	27	properly	properly	ADV
inlawrev-3567	586	28	used.^'^	used.^'^	ADJ
inlawrev-3567	586	29	life	life	NOUN
inlawrev-3567	586	30	expectancy	expectancy	NOUN
inlawrev-3567	586	31	tables	table	NOUN
inlawrev-3567	586	32	were	be	AUX
inlawrev-3567	586	33	used	use	VERB
inlawrev-3567	586	34	by	by	ADP
inlawrev-3567	586	35	the	the	DET
inlawrev-3567	586	36	isbtc	isbtc	NOUN
inlawrev-3567	586	37	to	to	PART
inlawrev-3567	586	38	account	account	VERB
inlawrev-3567	586	39	for	for	ADP
inlawrev-3567	586	40	the	the	DET
inlawrev-3567	586	41	physical	physical	ADJ
inlawrev-3567	586	42	depreciation	depreciation	NOUN
inlawrev-3567	586	43	ofthe	ofthe	NOUN
inlawrev-3567	587	1	property.^'^	property.^'^	PROPN
inlawrev-3567	587	2	there	there	PRON
inlawrev-3567	587	3	are	be	VERB
inlawrev-3567	587	4	four	four	NUM
inlawrev-3567	587	5	different	different	ADJ
inlawrev-3567	587	6	tables	table	NOUN
inlawrev-3567	587	7	used	use	VERB
inlawrev-3567	587	8	for	for	ADP
inlawrev-3567	587	9	the	the	DET
inlawrev-3567	587	10	depreciation	depreciation	NOUN
inlawrev-3567	587	11	of	of	ADP
inlawrev-3567	587	12	commercial	commercial	ADJ
inlawrev-3567	587	13	and	and	CCONJ
inlawrev-3567	587	14	industrial	industrial	ADJ
inlawrev-3567	587	15	buildings.^	buildings.^	NOUN
inlawrev-3567	587	16	''	''	PUNCT
inlawrev-3567	587	17	*	*	NUM
inlawrev-3567	587	18	the	the	DET
inlawrev-3567	587	19	thirty	thirty	NUM
inlawrev-3567	587	20	-	-	PUNCT
inlawrev-3567	587	21	year	year	NOUN
inlawrev-3567	587	22	table	table	NOUN
inlawrev-3567	587	23	is	be	AUX
inlawrev-3567	587	24	used	use	VERB
inlawrev-3567	587	25	for	for	ADP
inlawrev-3567	587	26	light	light	ADJ
inlawrev-3567	587	27	pre	pre	ADJ
inlawrev-3567	587	28	-	-	ADJ
inlawrev-3567	587	29	engineered	engineer	VERB
inlawrev-3567	587	30	buildings	building	NOUN
inlawrev-3567	587	31	,	,	PUNCT
inlawrev-3567	587	32	while	while	SCONJ
inlawrev-3567	587	33	the	the	DET
inlawrev-3567	587	34	forty	forty	NUM
inlawrev-3567	587	35	-	-	PUNCT
inlawrev-3567	587	36	year	year	NOUN
inlawrev-3567	587	37	table	table	NOUN
inlawrev-3567	587	38	is	be	AUX
inlawrev-3567	587	39	used	use	VERB
inlawrev-3567	587	40	for	for	ADP
inlawrev-3567	587	41	buildings	building	NOUN
inlawrev-3567	587	42	that	that	PRON
inlawrev-3567	587	43	are	be	AUX
inlawrev-3567	587	44	fire	fire	NOUN
inlawrev-3567	587	45	-	-	PUNCT
inlawrev-3567	587	46	resistant	resistant	ADJ
inlawrev-3567	587	47	but	but	CCONJ
inlawrev-3567	587	48	not	not	PART
inlawrev-3567	587	49	listed	list	VERB
inlawrev-3567	587	50	in	in	ADP
inlawrev-3567	587	51	other	other	ADJ
inlawrev-3567	587	52	tables.^	tables.^	NOUN
inlawrev-3567	587	53	'	'	NUM
inlawrev-3567	587	54	^	^	PUNCT
inlawrev-3567	587	55	to	to	PART
inlawrev-3567	587	56	show	show	VERB
inlawrev-3567	587	57	that	that	SCONJ
inlawrev-3567	587	58	the	the	DET
inlawrev-3567	587	59	isbtc	isbtc	NOUN
inlawrev-3567	587	60	should	should	AUX
inlawrev-3567	587	61	have	have	AUX
inlawrev-3567	587	62	used	use	VERB
inlawrev-3567	587	63	the	the	DET
inlawrev-3567	587	64	thirty	thirty	NUM
inlawrev-3567	587	65	-	-	PUNCT
inlawrev-3567	587	66	year	year	NOUN
inlawrev-3567	587	67	table	table	NOUN
inlawrev-3567	587	68	,	,	PUNCT
inlawrev-3567	587	69	the	the	DET
inlawrev-3567	587	70	court	court	NOUN
inlawrev-3567	587	71	stated	state	VERB
inlawrev-3567	587	72	that	that	SCONJ
inlawrev-3567	587	73	fleet	fleet	NOUN
inlawrev-3567	587	74	"	"	PUNCT
inlawrev-3567	587	75	was	be	AUX
inlawrev-3567	587	76	required	require	VERB
inlawrev-3567	587	77	to	to	PART
inlawrev-3567	587	78	submit	submit	VERB
inlawrev-3567	587	79	to	to	ADP
inlawrev-3567	587	80	the	the	DET
inlawrev-3567	587	81	isbtc	isbtc	ADJ
inlawrev-3567	587	82	probative	probative	ADJ
inlawrev-3567	587	83	evidence	evidence	NOUN
inlawrev-3567	587	84	sufficient	sufficient	ADJ
inlawrev-3567	587	85	to	to	PART
inlawrev-3567	587	86	establish	establish	VERB
inlawrev-3567	587	87	a	a	DET
inlawrev-3567	587	88	prima	prima	NOUN
inlawrev-3567	587	89	facie	facie	NOUN
inlawrev-3567	587	90	case	case	NOUN
inlawrev-3567	587	91	as	as	ADP
inlawrev-3567	587	92	to	to	ADP
inlawrev-3567	587	93	the	the	DET
inlawrev-3567	587	94	invalidity	invalidity	NOUN
inlawrev-3567	587	95	of	of	ADP
inlawrev-3567	587	96	the	the	DET
inlawrev-3567	587	97	application	application	NOUN
inlawrev-3567	587	98	of	of	ADP
inlawrev-3567	587	99	the	the	DET
inlawrev-3567	587	100	forty	forty	NUM
inlawrev-3567	587	101	-	-	PUNCT
inlawrev-3567	587	102	year	year	NOUN
inlawrev-3567	587	103	life	life	NOUN
inlawrev-3567	587	104	expectancy	expectancy	NOUN
inlawrev-3567	587	105	table	table	NOUN
inlawrev-3567	587	106	.	.	PUNCT
inlawrev-3567	588	1	"^^^	"^^^	PUNCT
inlawrev-3567	589	1	this	this	DET
inlawrev-3567	589	2	fleet	fleet	NOUN
inlawrev-3567	589	3	failed	fail	VERB
inlawrev-3567	589	4	to	to	PART
inlawrev-3567	589	5	do.^'^	do.^'^	PROPN
inlawrev-3567	589	6	fleet	fleet	PROPN
inlawrev-3567	589	7	offered	offer	VERB
inlawrev-3567	589	8	evidence	evidence	NOUN
inlawrev-3567	589	9	through	through	ADP
inlawrev-3567	589	10	its	its	PRON
inlawrev-3567	589	11	appraiser	appraiser	NOUN
inlawrev-3567	589	12	.	.	PUNCT
inlawrev-3567	590	1	landmark	landmark	PROPN
inlawrev-3567	590	2	appraisals	appraisal	NOUN
inlawrev-3567	590	3	,	,	PUNCT
inlawrev-3567	590	4	that	that	SCONJ
inlawrev-3567	590	5	the	the	DET
inlawrev-3567	590	6	main	main	ADJ
inlawrev-3567	590	7	building	building	NOUN
inlawrev-3567	590	8	should	should	AUX
inlawrev-3567	590	9	have	have	AUX
inlawrev-3567	590	10	been	be	AUX
inlawrev-3567	590	11	depreciated	depreciate	VERB
inlawrev-3567	590	12	by	by	ADP
inlawrev-3567	590	13	the	the	DET
inlawrev-3567	590	14	thirty	thirty	NUM
inlawrev-3567	590	15	-	-	PUNCT
inlawrev-3567	590	16	year	year	NOUN
inlawrev-3567	590	17	table	table	NOUN
inlawrev-3567	590	18	,	,	PUNCT
inlawrev-3567	590	19	offered	offer	VERB
inlawrev-3567	590	20	photographs	photograph	NOUN
inlawrev-3567	590	21	ofthe	ofthe	PRON
inlawrev-3567	590	22	main	main	ADJ
inlawrev-3567	590	23	building	building	NOUN
inlawrev-3567	590	24	,	,	PUNCT
inlawrev-3567	590	25	and	and	CCONJ
inlawrev-3567	590	26	offered	offer	VERB
inlawrev-3567	590	27	testimony	testimony	NOUN
inlawrev-3567	590	28	that	that	SCONJ
inlawrev-3567	590	29	the	the	DET
inlawrev-3567	590	30	building	building	NOUN
inlawrev-3567	590	31	was	be	AUX
inlawrev-3567	590	32	a	a	DET
inlawrev-3567	590	33	light	light	ADJ
inlawrev-3567	590	34	pre	pre	ADJ
inlawrev-3567	590	35	-	-	ADJ
inlawrev-3567	590	36	engineered	engineer	VERB
inlawrev-3567	590	37	structure.^	structure.^	NOUN
inlawrev-3567	590	38	'	'	PART
inlawrev-3567	590	39	*	*	NOUN
inlawrev-3567	591	1	the	the	DET
inlawrev-3567	591	2	court	court	NOUN
inlawrev-3567	591	3	held	hold	VERB
inlawrev-3567	591	4	that	that	SCONJ
inlawrev-3567	591	5	this	this	DET
inlawrev-3567	591	6	evidence	evidence	NOUN
inlawrev-3567	591	7	was	be	AUX
inlawrev-3567	591	8	conclusory	conclusory	ADJ
inlawrev-3567	591	9	and	and	CCONJ
inlawrev-3567	591	10	did	do	AUX
inlawrev-3567	591	11	not	not	PART
inlawrev-3567	591	12	explain	explain	VERB
inlawrev-3567	591	13	why	why	SCONJ
inlawrev-3567	591	14	the	the	DET
inlawrev-3567	591	15	thirty	thirty	NUM
inlawrev-3567	591	16	-	-	PUNCT
inlawrev-3567	591	17	year	year	NOUN
inlawrev-3567	591	18	table	table	NOUN
inlawrev-3567	591	19	was	be	AUX
inlawrev-3567	591	20	more	more	ADV
inlawrev-3567	591	21	appropriate.^'^	appropriate.^'^	ADP
inlawrev-3567	591	22	the	the	DET
inlawrev-3567	591	23	photographs	photograph	NOUN
inlawrev-3567	591	24	were	be	AUX
inlawrev-3567	591	25	without	without	ADP
inlawrev-3567	591	26	caption	caption	NOUN
inlawrev-3567	591	27	and	and	CCONJ
inlawrev-3567	591	28	were	be	AUX
inlawrev-3567	591	29	unexplained	unexplained	ADJ
inlawrev-3567	591	30	,	,	PUNCT
inlawrev-3567	591	31	so	so	SCONJ
inlawrev-3567	591	32	the	the	DET
inlawrev-3567	591	33	court	court	NOUN
inlawrev-3567	591	34	granted	grant	VERB
inlawrev-3567	591	35	them	they	PRON
inlawrev-3567	591	36	no	no	DET
inlawrev-3567	591	37	probative	probative	ADJ
inlawrev-3567	591	38	weight.^^^	weight.^^^	NOUN
inlawrev-3567	591	39	the	the	DET
inlawrev-3567	591	40	testimony	testimony	NOUN
inlawrev-3567	591	41	offered	offer	VERB
inlawrev-3567	591	42	no	no	DET
inlawrev-3567	591	43	argument	argument	NOUN
inlawrev-3567	591	44	or	or	CCONJ
inlawrev-3567	591	45	analysis	analysis	NOUN
inlawrev-3567	591	46	but	but	CCONJ
inlawrev-3567	591	47	,	,	PUNCT
inlawrev-3567	591	48	rather	rather	ADV
inlawrev-3567	591	49	,	,	PUNCT
inlawrev-3567	591	50	just	just	ADV
inlawrev-3567	591	51	stated	state	VERB
inlawrev-3567	591	52	conclusions	conclusion	NOUN
inlawrev-3567	591	53	,	,	PUNCT
inlawrev-3567	591	54	and	and	CCONJ
inlawrev-3567	591	55	the	the	DET
inlawrev-3567	591	56	court	court	NOUN
inlawrev-3567	591	57	refused	refuse	VERB
inlawrev-3567	591	58	to	to	PART
inlawrev-3567	591	59	make	make	VERB
inlawrev-3567	591	60	any	any	DET
inlawrev-3567	591	61	arguments	argument	NOUN
inlawrev-3567	591	62	for	for	ADP
inlawrev-3567	591	63	fleet.^^	fleet.^^	NOUN
inlawrev-3567	591	64	'	'	PUNCT
inlawrev-3567	591	65	therefore	therefore	ADV
inlawrev-3567	591	66	,	,	PUNCT
inlawrev-3567	591	67	the	the	DET
inlawrev-3567	591	68	court	court	NOUN
inlawrev-3567	591	69	held	hold	VERB
inlawrev-3567	591	70	that	that	SCONJ
inlawrev-3567	591	71	the	the	DET
inlawrev-3567	591	72	isbtc	isbtc	NOUN
inlawrev-3567	591	73	did	do	AUX
inlawrev-3567	591	74	not	not	PART
inlawrev-3567	591	75	err	err	VERB
inlawrev-3567	591	76	in	in	ADP
inlawrev-3567	591	77	using	use	VERB
inlawrev-3567	591	78	the	the	DET
inlawrev-3567	591	79	forty	forty	NUM
inlawrev-3567	591	80	-	-	PUNCT
inlawrev-3567	591	81	year	year	NOUN
inlawrev-3567	591	82	depreciation	depreciation	NOUN
inlawrev-3567	591	83	table	table	NOUN
inlawrev-3567	591	84	.	.	PUNCT
inlawrev-3567	592	1	as	as	ADP
inlawrev-3567	592	2	to	to	ADP
inlawrev-3567	592	3	the	the	DET
inlawrev-3567	592	4	issue	issue	NOUN
inlawrev-3567	592	5	ofthe	ofthe	ADJ
inlawrev-3567	592	6	average	average	ADJ
inlawrev-3567	592	7	condition	condition	NOUN
inlawrev-3567	592	8	rating	rating	NOUN
inlawrev-3567	592	9	,	,	PUNCT
inlawrev-3567	592	10	the	the	DET
inlawrev-3567	592	11	court	court	NOUN
inlawrev-3567	592	12	held	hold	VERB
inlawrev-3567	592	13	that	that	SCONJ
inlawrev-3567	592	14	since	since	SCONJ
inlawrev-3567	592	15	fleet	fleet	NOUN
inlawrev-3567	592	16	failed	fail	VERB
inlawrev-3567	592	17	to	to	PART
inlawrev-3567	592	18	provide	provide	VERB
inlawrev-3567	592	19	any	any	DET
inlawrev-3567	592	20	explanation	explanation	NOUN
inlawrev-3567	592	21	for	for	ADP
inlawrev-3567	592	22	its	its	PRON
inlawrev-3567	592	23	argument	argument	NOUN
inlawrev-3567	592	24	that	that	SCONJ
inlawrev-3567	592	25	the	the	DET
inlawrev-3567	592	26	assignment	assignment	NOUN
inlawrev-3567	592	27	of	of	ADP
inlawrev-3567	592	28	an	an	DET
inlawrev-3567	592	29	average	average	ADJ
inlawrev-3567	592	30	condition	condition	NOUN
inlawrev-3567	592	31	to	to	ADP
inlawrev-3567	592	32	the	the	DET
inlawrev-3567	592	33	main	main	ADJ
inlawrev-3567	592	34	building	building	NOUN
inlawrev-3567	592	35	was	be	AUX
inlawrev-3567	592	36	in	in	ADP
inlawrev-3567	592	37	error	error	NOUN
inlawrev-3567	592	38	,	,	PUNCT
inlawrev-3567	592	39	the	the	DET
inlawrev-3567	592	40	court	court	NOUN
inlawrev-3567	592	41	affirmed	affirm	VERB
inlawrev-3567	592	42	isbtc	isbtc	PROPN
inlawrev-3567	592	43	's	's	PART
inlawrev-3567	592	44	assessment	assessment	NOUN
inlawrev-3567	592	45	ofthe	ofthe	VERB
inlawrev-3567	592	46	main	main	ADJ
inlawrev-3567	592	47	building	building	NOUN
inlawrev-3567	592	48	's	's	PART
inlawrev-3567	592	49	condition	condition	NOUN
inlawrev-3567	592	50	as	as	SCONJ
inlawrev-3567	592	51	average.^^^	average.^^^	PROPN
inlawrev-3567	592	52	fleet	fleet	NOUN
inlawrev-3567	592	53	offered	offer	VERB
inlawrev-3567	592	54	evidence	evidence	NOUN
inlawrev-3567	592	55	that	that	SCONJ
inlawrev-3567	592	56	the	the	DET
inlawrev-3567	592	57	proper	proper	ADJ
inlawrev-3567	592	58	condition	condition	NOUN
inlawrev-3567	592	59	was	be	AUX
inlawrev-3567	592	60	less	less	ADJ
inlawrev-3567	592	61	than	than	ADP
inlawrev-3567	592	62	average	average	ADJ
inlawrev-3567	592	63	because	because	SCONJ
inlawrev-3567	592	64	the	the	DET
inlawrev-3567	592	65	main	main	ADJ
inlawrev-3567	592	66	building	building	NOUN
inlawrev-3567	592	67	received	receive	VERB
inlawrev-3567	592	68	little	little	ADJ
inlawrev-3567	592	69	maintenance	maintenance	NOUN
inlawrev-3567	592	70	and	and	CCONJ
inlawrev-3567	592	71	that	that	SCONJ
inlawrev-3567	592	72	the	the	DET
inlawrev-3567	592	73	building	building	NOUN
inlawrev-3567	592	74	had	have	VERB
inlawrev-3567	592	75	dents	dent	NOUN
inlawrev-3567	592	76	and	and	CCONJ
inlawrev-3567	592	77	stains.^^^	stains.^^^	VERB
inlawrev-3567	592	78	the	the	DET
inlawrev-3567	592	79	court	court	NOUN
inlawrev-3567	592	80	again	again	ADV
inlawrev-3567	592	81	disregarded	disregard	VERB
inlawrev-3567	592	82	this	this	DET
inlawrev-3567	592	83	evidence	evidence	NOUN
inlawrev-3567	592	84	as	as	ADP
inlawrev-3567	592	85	conclusory	conclusory	ADJ
inlawrev-3567	592	86	and	and	CCONJ
inlawrev-3567	592	87	uninformative	uninformative	ADJ
inlawrev-3567	592	88	as	as	ADP
inlawrev-3567	592	89	to	to	ADP
inlawrev-3567	592	90	how	how	SCONJ
inlawrev-3567	592	91	these	these	DET
inlawrev-3567	592	92	problems	problem	NOUN
inlawrev-3567	592	93	affected	affect	VERB
inlawrev-3567	592	94	the	the	DET
inlawrev-3567	592	95	usefulness	usefulness	NOUN
inlawrev-3567	592	96	of	of	ADP
inlawrev-3567	592	97	the	the	DET
inlawrev-3567	592	98	buildings.^^"^	buildings.^^"^	NOUN
inlawrev-3567	592	99	211	211	NUM
inlawrev-3567	592	100	.	.	PUNCT
inlawrev-3567	593	1	i	i	PRON
inlawrev-3567	593	2	d.	d.	PROPN
inlawrev-3567	593	3	at	at	ADP
inlawrev-3567	593	4	647	647	NUM
inlawrev-3567	593	5	-	-	SYM
inlawrev-3567	593	6	48	48	NUM
inlawrev-3567	593	7	.	.	PUNCT
inlawrev-3567	594	1	fleet	fleet	PROPN
inlawrev-3567	594	2	also	also	ADV
inlawrev-3567	594	3	argued	argue	VERB
inlawrev-3567	594	4	that	that	SCONJ
inlawrev-3567	594	5	the	the	DET
inlawrev-3567	594	6	isbtc	isbtc	NOUN
inlawrev-3567	594	7	's	's	PART
inlawrev-3567	594	8	assessment	assessment	NOUN
inlawrev-3567	594	9	violated	violate	VERB
inlawrev-3567	594	10	the	the	DET
inlawrev-3567	594	11	indiana	indiana	PROPN
inlawrev-3567	594	12	constitution	constitution	NOUN
inlawrev-3567	594	13	.	.	PUNCT
inlawrev-3567	595	1	however	however	ADV
inlawrev-3567	595	2	,	,	PUNCT
inlawrev-3567	595	3	the	the	DET
inlawrev-3567	595	4	court	court	NOUN
inlawrev-3567	595	5	replied	reply	VERB
inlawrev-3567	595	6	that	that	SCONJ
inlawrev-3567	595	7	it	it	PRON
inlawrev-3567	595	8	would	would	AUX
inlawrev-3567	595	9	not	not	PART
inlawrev-3567	595	10	invalidate	invalidate	VERB
inlawrev-3567	595	11	an	an	DET
inlawrev-3567	595	12	assessment	assessment	NOUN
inlawrev-3567	595	13	because	because	SCONJ
inlawrev-3567	595	14	the	the	DET
inlawrev-3567	595	15	regulations	regulation	NOUN
inlawrev-3567	595	16	that	that	PRON
inlawrev-3567	595	17	led	lead	VERB
inlawrev-3567	595	18	to	to	ADP
inlawrev-3567	595	19	the	the	DET
inlawrev-3567	595	20	assessment	assessment	NOUN
inlawrev-3567	595	21	were	be	AUX
inlawrev-3567	595	22	unconstitutional	unconstitutional	ADJ
inlawrev-3567	595	23	.	.	PUNCT
inlawrev-3567	596	1	i	i	PRON
inlawrev-3567	596	2	d.	d.	PROPN
inlawrev-3567	596	3	at	at	ADP
inlawrev-3567	596	4	647	647	NUM
inlawrev-3567	596	5	-	-	SYM
inlawrev-3567	596	6	48	48	NUM
inlawrev-3567	596	7	n.	n.	NOUN
inlawrev-3567	596	8	1	1	NUM
inlawrev-3567	596	9	.	.	PUNCT
inlawrev-3567	596	10	212	212	NUM
inlawrev-3567	596	11	.	.	PUNCT
inlawrev-3567	597	1	/^.	/^.	PUNCT
inlawrev-3567	597	2	at	at	ADP
inlawrev-3567	597	3	650	650	NUM
inlawrev-3567	597	4	.	.	PUNCT
inlawrev-3567	597	5	213	213	NUM
inlawrev-3567	597	6	.	.	PUNCT
inlawrev-3567	598	1	/f^.	/f^.	VERB
inlawrev-3567	598	2	at	at	ADP
inlawrev-3567	598	3	648	648	NUM
inlawrev-3567	598	4	.	.	PUNCT
inlawrev-3567	599	1	214	214	NUM
inlawrev-3567	599	2	.	.	PUNCT
inlawrev-3567	600	1	/^.	/^.	PUNCT
inlawrev-3567	600	2	at	at	ADP
inlawrev-3567	600	3	648	648	NUM
inlawrev-3567	600	4	-	-	SYM
inlawrev-3567	600	5	49	49	NUM
inlawrev-3567	600	6	.	.	PUNCT
inlawrev-3567	601	1	215	215	NUM
inlawrev-3567	601	2	.	.	PUNCT
inlawrev-3567	602	1	i	i	PRON
inlawrev-3567	602	2	d	d	PROPN
inlawrev-3567	602	3	5eelnd.admin.codetit	5eelnd.admin.codetit	PROPN
inlawrev-3567	602	4	.	.	PUNCT
inlawrev-3567	603	1	50	50	NUM
inlawrev-3567	603	2	,	,	PUNCT
inlawrev-3567	603	3	r.	r.	NOUN
inlawrev-3567	603	4	2.2	2.2	NUM
inlawrev-3567	603	5	-	-	SYM
inlawrev-3567	603	6	11	11	NUM
inlawrev-3567	603	7	-	-	PUNCT
inlawrev-3567	603	8	7(1996	7(1996	NUM
inlawrev-3567	603	9	)	)	PUNCT
inlawrev-3567	603	10	.	.	PUNCT
inlawrev-3567	604	1	216	216	NUM
inlawrev-3567	604	2	.	.	PUNCT
inlawrev-3567	604	3	fleet	fleet	NOUN
inlawrev-3567	604	4	supply	supply	NOUN
inlawrev-3567	604	5	,	,	PUNCT
inlawrev-3567	604	6	147	147	NUM
inlawrev-3567	604	7	"	"	PUNCT
inlawrev-3567	604	8	n.e.lddit	n.e.lddit	NOUN
inlawrev-3567	604	9	649	649	NUM
inlawrev-3567	604	10	.	.	PUNCT
inlawrev-3567	604	11	217	217	NUM
inlawrev-3567	604	12	.	.	PUNCT
inlawrev-3567	605	1	i	i	PRON
inlawrev-3567	605	2	d	d	PROPN
inlawrev-3567	605	3	218	218	NUM
inlawrev-3567	605	4	.	.	PUNCT
inlawrev-3567	606	1	i	i	PRON
inlawrev-3567	606	2	d	d	PROPN
inlawrev-3567	606	3	219	219	NUM
inlawrev-3567	606	4	.	.	PUNCT
inlawrev-3567	607	1	i	i	PRON
inlawrev-3567	608	1	d	d	NOUN
inlawrev-3567	608	2	3li	3li	ADJ
inlawrev-3567	608	3	649	649	NUM
inlawrev-3567	608	4	-	-	SYM
inlawrev-3567	608	5	50	50	NUM
inlawrev-3567	608	6	.	.	NOUN
inlawrev-3567	608	7	220	220	NUM
inlawrev-3567	608	8	.	.	PUNCT
inlawrev-3567	609	1	i	i	PRON
inlawrev-3567	609	2	d	d	PROPN
inlawrev-3567	609	3	221	221	NUM
inlawrev-3567	609	4	.	.	PUNCT
inlawrev-3567	610	1	i	i	PRON
inlawrev-3567	610	2	d	d	PROPN
inlawrev-3567	610	3	222	222	NUM
inlawrev-3567	610	4	.	.	PUNCT
inlawrev-3567	611	1	/^.	/^.	PUNCT
inlawrev-3567	612	1	at	at	ADP
inlawrev-3567	612	2	651	651	NUM
inlawrev-3567	612	3	.	.	PUNCT
inlawrev-3567	612	4	223	223	NUM
inlawrev-3567	612	5	.	.	PUNCT
inlawrev-3567	612	6	mat	mat	NOUN
inlawrev-3567	612	7	650	650	NUM
inlawrev-3567	612	8	.	.	PUNCT
inlawrev-3567	612	9	224	224	NUM
inlawrev-3567	612	10	.	.	PUNCT
inlawrev-3567	613	1	/j	/j	INTJ
inlawrev-3567	613	2	.	.	PUNCT
inlawrev-3567	614	1	at	at	ADP
inlawrev-3567	614	2	650	650	NUM
inlawrev-3567	614	3	-	-	SYM
inlawrev-3567	614	4	51	51	NUM
inlawrev-3567	614	5	.	.	PUNCT
inlawrev-3567	614	6	2002	2002	NUM
inlawrev-3567	614	7	]	]	PUNCT
inlawrev-3567	614	8	taxation	taxation	NOUN
inlawrev-3567	614	9	1559	1559	NUM
inlawrev-3567	614	10	as	as	ADP
inlawrev-3567	614	11	to	to	ADP
inlawrev-3567	614	12	the	the	DET
inlawrev-3567	614	13	issue	issue	NOUN
inlawrev-3567	614	14	of	of	ADP
inlawrev-3567	614	15	grade	grade	NOUN
inlawrev-3567	614	16	,	,	PUNCT
inlawrev-3567	614	17	the	the	DET
inlawrev-3567	614	18	court	court	NOUN
inlawrev-3567	614	19	affirmed	affirm	VERB
inlawrev-3567	614	20	the	the	DET
inlawrev-3567	614	21	d	d	PROPN
inlawrev-3567	614	22	grade	grade	NOUN
inlawrev-3567	614	23	assessed	assess	VERB
inlawrev-3567	614	24	by	by	ADP
inlawrev-3567	614	25	the	the	DET
inlawrev-3567	614	26	isbtc.^^^	isbtc.^^^	NOUN
inlawrev-3567	614	27	the	the	DET
inlawrev-3567	614	28	court	court	NOUN
inlawrev-3567	614	29	held	hold	VERB
inlawrev-3567	614	30	that	that	SCONJ
inlawrev-3567	614	31	the	the	DET
inlawrev-3567	614	32	evidence	evidence	NOUN
inlawrev-3567	614	33	offered	offer	VERB
inlawrev-3567	614	34	by	by	ADP
inlawrev-3567	614	35	fleet	fleet	NOUN
inlawrev-3567	614	36	did	do	AUX
inlawrev-3567	614	37	not	not	PART
inlawrev-3567	614	38	create	create	VERB
inlawrev-3567	614	39	a	a	DET
inlawrev-3567	614	40	prima	prima	NOUN
inlawrev-3567	614	41	facie	facie	NOUN
inlawrev-3567	614	42	showing	show	VERB
inlawrev-3567	614	43	to	to	PART
inlawrev-3567	614	44	change	change	VERB
inlawrev-3567	614	45	the	the	DET
inlawrev-3567	614	46	grade.^^^	grade.^^^	PROPN
inlawrev-3567	614	47	fleet	fleet	NOUN
inlawrev-3567	614	48	's	's	PART
inlawrev-3567	614	49	evidence	evidence	NOUN
inlawrev-3567	614	50	consisted	consist	VERB
inlawrev-3567	614	51	of	of	ADP
inlawrev-3567	614	52	conclusory	conclusory	ADJ
inlawrev-3567	614	53	statements	statement	NOUN
inlawrev-3567	614	54	similar	similar	ADJ
inlawrev-3567	614	55	to	to	ADP
inlawrev-3567	614	56	those	those	PRON
inlawrev-3567	614	57	that	that	PRON
inlawrev-3567	614	58	the	the	DET
inlawrev-3567	614	59	court	court	NOUN
inlawrev-3567	614	60	had	have	AUX
inlawrev-3567	614	61	rejected	reject	VERB
inlawrev-3567	614	62	in	in	ADP
inlawrev-3567	614	63	its	its	PRON
inlawrev-3567	614	64	analysis	analysis	NOUN
inlawrev-3567	614	65	of	of	ADP
inlawrev-3567	614	66	fleet	fleet	NOUN
inlawrev-3567	614	67	's	's	PART
inlawrev-3567	614	68	other	other	ADJ
inlawrev-3567	614	69	complaints,^^^	complaints,^^^	PROPN
inlawrev-3567	614	70	the	the	DET
inlawrev-3567	614	71	court	court	NOUN
inlawrev-3567	614	72	finally	finally	ADV
inlawrev-3567	614	73	held	hold	VERB
inlawrev-3567	614	74	that	that	SCONJ
inlawrev-3567	614	75	fleet	fleet	NOUN
inlawrev-3567	614	76	was	be	AUX
inlawrev-3567	614	77	not	not	PART
inlawrev-3567	614	78	entitled	entitle	VERB
inlawrev-3567	614	79	to	to	ADP
inlawrev-3567	614	80	a	a	DET
inlawrev-3567	614	81	negative	negative	ADJ
inlawrev-3567	614	82	influence	influence	NOUN
inlawrev-3567	614	83	factor.^^^	factor.^^^	NOUN
inlawrev-3567	614	84	a	a	DET
inlawrev-3567	614	85	negative	negative	ADJ
inlawrev-3567	614	86	influence	influence	NOUN
inlawrev-3567	614	87	factor	factor	NOUN
inlawrev-3567	614	88	is	be	AUX
inlawrev-3567	614	89	a	a	DET
inlawrev-3567	614	90	percentage	percentage	NOUN
inlawrev-3567	614	91	decrease	decrease	NOUN
inlawrev-3567	614	92	in	in	ADP
inlawrev-3567	614	93	property	property	NOUN
inlawrev-3567	614	94	's	's	PART
inlawrev-3567	614	95	assessed	assess	VERB
inlawrev-3567	614	96	value	value	NOUN
inlawrev-3567	614	97	representing	represent	VERB
inlawrev-3567	614	98	the	the	DET
inlawrev-3567	614	99	effect	effect	NOUN
inlawrev-3567	614	100	of	of	ADP
inlawrev-3567	614	101	factors	factor	NOUN
inlawrev-3567	614	102	that	that	PRON
inlawrev-3567	614	103	influence	influence	VERB
inlawrev-3567	614	104	the	the	DET
inlawrev-3567	614	105	value.^^^	value.^^^	PROPN
inlawrev-3567	614	106	fleet	fleet	NOUN
inlawrev-3567	614	107	argued	argue	VERB
inlawrev-3567	614	108	that	that	SCONJ
inlawrev-3567	614	109	it	it	PRON
inlawrev-3567	614	110	was	be	AUX
inlawrev-3567	614	111	entitled	entitle	VERB
inlawrev-3567	614	112	to	to	ADP
inlawrev-3567	614	113	a	a	DET
inlawrev-3567	614	114	negative	negative	ADJ
inlawrev-3567	614	115	influence	influence	NOUN
inlawrev-3567	614	116	factor	factor	NOUN
inlawrev-3567	614	117	because	because	SCONJ
inlawrev-3567	614	118	the	the	DET
inlawrev-3567	614	119	structures	structure	NOUN
inlawrev-3567	614	120	surrounding	surround	VERB
inlawrev-3567	614	121	the	the	DET
inlawrev-3567	614	122	main	main	ADJ
inlawrev-3567	614	123	building	building	NOUN
inlawrev-3567	614	124	were	be	AUX
inlawrev-3567	614	125	used	use	VERB
inlawrev-3567	614	126	for	for	ADP
inlawrev-3567	614	127	purposes	purpose	NOUN
inlawrev-3567	614	128	different	different	ADJ
inlawrev-3567	614	129	from	from	ADP
inlawrev-3567	614	130	those	those	DET
inlawrev-3567	614	131	ofthe	ofthe	ADJ
inlawrev-3567	614	132	main	main	ADJ
inlawrev-3567	614	133	building	building	NOUN
inlawrev-3567	614	134	,	,	PUNCT
inlawrev-3567	614	135	which	which	PRON
inlawrev-3567	614	136	was	be	AUX
inlawrev-3567	614	137	suited	suit	VERB
inlawrev-3567	614	138	for	for	ADP
inlawrev-3567	614	139	retail	retail	ADJ
inlawrev-3567	614	140	purposes.^^^	purposes.^^^	NOUN
inlawrev-3567	614	141	the	the	DET
inlawrev-3567	614	142	court	court	NOUN
inlawrev-3567	614	143	rejected	reject	VERB
inlawrev-3567	614	144	this	this	DET
inlawrev-3567	614	145	argument	argument	NOUN
inlawrev-3567	614	146	because	because	SCONJ
inlawrev-3567	614	147	fleet	fleet	NOUN
inlawrev-3567	614	148	failed	fail	VERB
inlawrev-3567	614	149	to	to	PART
inlawrev-3567	614	150	show	show	VERB
inlawrev-3567	614	151	that	that	SCONJ
inlawrev-3567	614	152	this	this	DET
inlawrev-3567	614	153	disparate	disparate	ADJ
inlawrev-3567	614	154	use	use	NOUN
inlawrev-3567	614	155	of	of	ADP
inlawrev-3567	614	156	the	the	DET
inlawrev-3567	614	157	property	property	NOUN
inlawrev-3567	614	158	caused	cause	VERB
inlawrev-3567	614	159	a	a	DET
inlawrev-3567	614	160	decrease	decrease	NOUN
inlawrev-3567	614	161	in	in	ADP
inlawrev-3567	614	162	the	the	DET
inlawrev-3567	614	163	value	value	NOUN
inlawrev-3567	614	164	of	of	ADP
inlawrev-3567	614	165	the	the	DET
inlawrev-3567	614	166	property.^^	property.^^	NOUN
inlawrev-3567	614	167	'	'	PUNCT
inlawrev-3567	614	168	as	as	ADP
inlawrev-3567	614	169	a	a	DET
inlawrev-3567	614	170	result	result	NOUN
inlawrev-3567	614	171	,	,	PUNCT
inlawrev-3567	614	172	the	the	DET
inlawrev-3567	614	173	court	court	NOUN
inlawrev-3567	614	174	affirmed	affirm	VERB
inlawrev-3567	614	175	the	the	DET
inlawrev-3567	614	176	denial	denial	NOUN
inlawrev-3567	614	177	of	of	ADP
inlawrev-3567	614	178	a	a	DET
inlawrev-3567	614	179	negative	negative	ADJ
inlawrev-3567	614	180	influence	influence	NOUN
inlawrev-3567	614	181	factor.^^^	factor.^^^	PROPN
inlawrev-3567	614	182	6	6	NUM
inlawrev-3567	614	183	.	.	PUNCT
inlawrev-3567	615	1	mcdonald	mcdonald	PROPN
inlawrev-3567	615	2	's	's	PART
inlawrev-3567	615	3	corp	corp	PROPN
inlawrev-3567	615	4	.	.	PROPN
inlawrev-3567	615	5	v.	v.	PROPN
inlawrev-3567	615	6	indiana	indiana	PROPN
inlawrev-3567	615	7	state	state	PROPN
inlawrev-3567	615	8	board	board	PROPN
inlawrev-3567	615	9	of	of	ADP
inlawrev-3567	615	10	tax	tax	PROPN
inlawrev-3567	615	11	commissioners.^^^	commissioners.^^^	PROPN
inlawrev-3567	615	12	—	—	PUNCT
inlawrev-3567	616	1	mcdonald	mcdonald	PROPN
inlawrev-3567	616	2	's	's	PART
inlawrev-3567	616	3	appealed	appeal	VERB
inlawrev-3567	616	4	the	the	DET
inlawrev-3567	616	5	assessment	assessment	NOUN
inlawrev-3567	616	6	of	of	ADP
inlawrev-3567	616	7	its	its	PRON
inlawrev-3567	616	8	property	property	NOUN
inlawrev-3567	616	9	by	by	ADP
inlawrev-3567	616	10	the	the	DET
inlawrev-3567	616	11	isbtc	isbtc	NOUN
inlawrev-3567	616	12	to	to	ADP
inlawrev-3567	616	13	the	the	DET
inlawrev-3567	616	14	tax	tax	NOUN
inlawrev-3567	616	15	court.^^	court.^^	NOUN
inlawrev-3567	616	16	"	"	PUNCT
inlawrev-3567	616	17	*	*	PUNCT
inlawrev-3567	616	18	mcdonald	mcdonald	PROPN
inlawrev-3567	616	19	's	's	PART
inlawrev-3567	616	20	asserted	assert	VERB
inlawrev-3567	616	21	that	that	SCONJ
inlawrev-3567	616	22	"	"	PUNCT
inlawrev-3567	616	23	its	its	PRON
inlawrev-3567	616	24	land	land	NOUN
inlawrev-3567	616	25	should	should	AUX
inlawrev-3567	616	26	have	have	AUX
inlawrev-3567	616	27	been	be	AUX
inlawrev-3567	616	28	assessed	assess	VERB
inlawrev-3567	616	29	on	on	ADP
inlawrev-3567	616	30	a	a	DET
inlawrev-3567	616	31	front	front	ADJ
inlawrev-3567	616	32	foot	foot	NOUN
inlawrev-3567	616	33	basis	basis	NOUN
inlawrev-3567	616	34	pursuant	pursuant	NOUN
inlawrev-3567	616	35	to	to	ADP
inlawrev-3567	616	36	the	the	DET
inlawrev-3567	616	37	commercial	commercial	ADJ
inlawrev-3567	616	38	/	/	SYM
inlawrev-3567	616	39	industrial	industrial	ADJ
inlawrev-3567	616	40	platted	plat	VERB
inlawrev-3567	616	41	section	section	NOUN
inlawrev-3567	616	42	of	of	ADP
inlawrev-3567	616	43	the	the	DET
inlawrev-3567	616	44	land	land	NOUN
inlawrev-3567	616	45	order	order	NOUN
inlawrev-3567	616	46	rather	rather	ADV
inlawrev-3567	616	47	than	than	ADP
inlawrev-3567	616	48	on	on	ADP
inlawrev-3567	616	49	the	the	DET
inlawrev-3567	616	50	acreage	acreage	ADJ
inlawrev-3567	616	51	basis	basis	NOUN
inlawrev-3567	616	52	.	.	PUNCT
inlawrev-3567	617	1	"^^^	"^^^	PUNCT
inlawrev-3567	618	1	the	the	DET
inlawrev-3567	618	2	"	"	PUNCT
inlawrev-3567	618	3	land	land	NOUN
inlawrev-3567	618	4	order	order	NOUN
inlawrev-3567	618	5	"	"	PUNCT
inlawrev-3567	618	6	was	be	AUX
inlawrev-3567	618	7	the	the	DET
inlawrev-3567	618	8	kosciusko	kosciusko	PROPN
inlawrev-3567	618	9	county	county	NOUN
inlawrev-3567	618	10	land	land	NOUN
inlawrev-3567	618	11	valuation	valuation	PROPN
inlawrev-3567	618	12	order.^^^	order.^^^	PROPN
inlawrev-3567	618	13	mcdonald	mcdonald	PROPN
inlawrev-3567	618	14	's	's	PART
inlawrev-3567	618	15	wanted	want	VERB
inlawrev-3567	618	16	its	its	PRON
inlawrev-3567	618	17	property	property	NOUN
inlawrev-3567	618	18	assessed	assess	VERB
inlawrev-3567	618	19	by	by	ADP
inlawrev-3567	618	20	the	the	DET
inlawrev-3567	618	21	platted	plat	VERB
inlawrev-3567	618	22	section	section	NOUN
inlawrev-3567	618	23	rather	rather	ADV
inlawrev-3567	618	24	than	than	ADP
inlawrev-3567	618	25	the	the	DET
inlawrev-3567	618	26	acreage	acreage	ADJ
inlawrev-3567	618	27	section	section	NOUN
inlawrev-3567	618	28	of	of	ADP
inlawrev-3567	618	29	the	the	DET
inlawrev-3567	618	30	land	land	NOUN
inlawrev-3567	618	31	order.^^^	order.^^^	PROPN
inlawrev-3567	618	32	the	the	DET
inlawrev-3567	618	33	court	court	NOUN
inlawrev-3567	618	34	held	hold	VERB
inlawrev-3567	618	35	that	that	SCONJ
inlawrev-3567	618	36	since	since	SCONJ
inlawrev-3567	618	37	mcdonald	mcdonald	PROPN
inlawrev-3567	618	38	's	's	PART
inlawrev-3567	618	39	land	land	NOUN
inlawrev-3567	618	40	was	be	AUX
inlawrev-3567	618	41	platted	plat	VERB
inlawrev-3567	618	42	and	and	CCONJ
inlawrev-3567	618	43	"	"	PUNCT
inlawrev-3567	618	44	the	the	DET
inlawrev-3567	618	45	subdivision	subdivision	NOUN
inlawrev-3567	618	46	where	where	SCONJ
inlawrev-3567	618	47	mcdonald	mcdonald	PROPN
inlawrev-3567	618	48	's	's	PART
inlawrev-3567	618	49	land	land	NOUN
inlawrev-3567	618	50	[	[	X
inlawrev-3567	618	51	was	be	AUX
inlawrev-3567	618	52	]	]	PUNCT
inlawrev-3567	618	53	located	locate	VERB
inlawrev-3567	618	54	[	[	X
inlawrev-3567	618	55	was	be	AUX
inlawrev-3567	618	56	]	]	PUNCT
inlawrev-3567	618	57	specifically	specifically	ADV
inlawrev-3567	618	58	provided	provide	VERB
inlawrev-3567	618	59	for	for	ADP
inlawrev-3567	618	60	in	in	ADP
inlawrev-3567	618	61	the	the	DET
inlawrev-3567	618	62	commercial	commercial	ADJ
inlawrev-3567	618	63	/	/	SYM
inlawrev-3567	618	64	industrial	industrial	ADJ
inlawrev-3567	618	65	platted	plat	VERB
inlawrev-3567	618	66	land	land	NOUN
inlawrev-3567	618	67	section	section	NOUN
inlawrev-3567	618	68	ofthe	ofthe	NOUN
inlawrev-3567	618	69	land	land	NOUN
inlawrev-3567	618	70	order,"^^^	order,"^^^	PROPN
inlawrev-3567	618	71	the	the	DET
inlawrev-3567	618	72	land	land	NOUN
inlawrev-3567	618	73	should	should	AUX
inlawrev-3567	618	74	have	have	AUX
inlawrev-3567	618	75	been	be	AUX
inlawrev-3567	618	76	assessed	assess	VERB
inlawrev-3567	618	77	on	on	ADP
inlawrev-3567	618	78	a	a	DET
inlawrev-3567	618	79	front	front	ADJ
inlawrev-3567	618	80	foot	foot	NOUN
inlawrev-3567	618	81	basis	basis	NOUN
inlawrev-3567	618	82	pursuant	pursuant	NOUN
inlawrev-3567	618	83	to	to	ADP
inlawrev-3567	618	84	the	the	DET
inlawrev-3567	618	85	commercial	commercial	ADJ
inlawrev-3567	618	86	/	/	SYM
inlawrev-3567	618	87	industrial	industrial	ADJ
inlawrev-3567	618	88	platted	plat	VERB
inlawrev-3567	618	89	section	section	NOUN
inlawrev-3567	618	90	.	.	PUNCT
inlawrev-3567	619	1	^^^	^^^	NOUN
inlawrev-3567	619	2	225	225	NUM
inlawrev-3567	619	3	.	.	PUNCT
inlawrev-3567	620	1	/(/.at	/(/.at	VERB
inlawrev-3567	621	1	652	652	NUM
inlawrev-3567	621	2	.	.	PUNCT
inlawrev-3567	622	1	226	226	NUM
inlawrev-3567	622	2	.	.	PUNCT
inlawrev-3567	623	1	i	i	PRON
inlawrev-3567	623	2	d.	d.	PROPN
inlawrev-3567	623	3	227	227	NUM
inlawrev-3567	623	4	.	.	PUNCT
inlawrev-3567	624	1	see	see	VERB
inlawrev-3567	624	2	i	i	PRON
inlawrev-3567	624	3	d.	d.	PROPN
inlawrev-3567	624	4	at	at	ADP
inlawrev-3567	624	5	651	651	NUM
inlawrev-3567	624	6	.	.	PUNCT
inlawrev-3567	625	1	228	228	NUM
inlawrev-3567	625	2	.	.	PUNCT
inlawrev-3567	625	3	mat	mat	PROPN
inlawrev-3567	625	4	653	653	NUM
inlawrev-3567	625	5	.	.	PUNCT
inlawrev-3567	625	6	229	229	NUM
inlawrev-3567	625	7	.	.	PUNCT
inlawrev-3567	625	8	mat	mat	PROPN
inlawrev-3567	625	9	652	652	NUM
inlawrev-3567	625	10	.	.	PUNCT
inlawrev-3567	626	1	230	230	NUM
inlawrev-3567	626	2	.	.	PUNCT
inlawrev-3567	627	1	i	i	PRON
inlawrev-3567	627	2	d.	d.	PROPN
inlawrev-3567	627	3	at	at	ADP
inlawrev-3567	627	4	652	652	NUM
inlawrev-3567	627	5	-	-	SYM
inlawrev-3567	627	6	53	53	NUM
inlawrev-3567	627	7	.	.	PUNCT
inlawrev-3567	627	8	to	to	PART
inlawrev-3567	627	9	be	be	AUX
inlawrev-3567	627	10	entitled	entitle	VERB
inlawrev-3567	627	11	to	to	ADP
inlawrev-3567	627	12	a	a	DET
inlawrev-3567	627	13	negative	negative	ADJ
inlawrev-3567	627	14	influence	influence	NOUN
inlawrev-3567	627	15	factor	factor	NOUN
inlawrev-3567	627	16	,	,	PUNCT
inlawrev-3567	627	17	fleet	fleet	NOUN
inlawrev-3567	627	18	needed	need	VERB
inlawrev-3567	627	19	to	to	PART
inlawrev-3567	627	20	show	show	VERB
inlawrev-3567	627	21	two	two	NUM
inlawrev-3567	627	22	things	thing	NOUN
inlawrev-3567	627	23	:	:	PUNCT
inlawrev-3567	627	24	that	that	SCONJ
inlawrev-3567	627	25	the	the	DET
inlawrev-3567	627	26	main	main	ADJ
inlawrev-3567	627	27	building	building	NOUN
inlawrev-3567	627	28	did	do	AUX
inlawrev-3567	627	29	not	not	PART
inlawrev-3567	627	30	have	have	VERB
inlawrev-3567	627	31	the	the	DET
inlawrev-3567	627	32	same	same	ADJ
inlawrev-3567	627	33	use	use	NOUN
inlawrev-3567	627	34	as	as	ADP
inlawrev-3567	627	35	the	the	DET
inlawrev-3567	627	36	surrounding	surround	VERB
inlawrev-3567	627	37	buildings	building	NOUN
inlawrev-3567	627	38	and	and	CCONJ
inlawrev-3567	627	39	that	that	SCONJ
inlawrev-3567	627	40	the	the	DET
inlawrev-3567	627	41	"	"	PUNCT
inlawrev-3567	627	42	inconsistent	inconsistent	ADJ
inlawrev-3567	627	43	usage	usage	NOUN
inlawrev-3567	627	44	negatively	negatively	ADV
inlawrev-3567	627	45	impacted	impact	VERB
inlawrev-3567	627	46	the	the	DET
inlawrev-3567	627	47	subject	subject	PROPN
inlawrev-3567	627	48	parcel	parcel	NOUN
inlawrev-3567	627	49	's	's	PART
inlawrev-3567	627	50	value	value	NOUN
inlawrev-3567	627	51	.	.	PUNCT
inlawrev-3567	627	52	"	"	PUNCT
inlawrev-3567	628	1	i	i	PRON
inlawrev-3567	628	2	d.	d.	VERB
inlawrev-3567	628	3	at	at	ADP
inlawrev-3567	628	4	653	653	NUM
inlawrev-3567	628	5	(	(	PUNCT
inlawrev-3567	628	6	referencing	reference	VERB
inlawrev-3567	628	7	ind	ind	NOUN
inlawrev-3567	628	8	.	.	PUNCT
inlawrev-3567	629	1	admin	admin	PROPN
inlawrev-3567	629	2	code	code	PROPN
inlawrev-3567	629	3	tit	tit	PROPN
inlawrev-3567	629	4	.	.	PUNCT
inlawrev-3567	630	1	50	50	NUM
inlawrev-3567	630	2	,	,	PUNCT
inlawrev-3567	630	3	r.2.2	r.2.2	ADJ
inlawrev-3567	630	4	-	-	PUNCT
inlawrev-3567	630	5	4	4	NUM
inlawrev-3567	630	6	-	-	PUNCT
inlawrev-3567	630	7	10-(a)(9)(e	10-(a)(9)(e	NUM
inlawrev-3567	630	8	)	)	PUNCT
inlawrev-3567	630	9	(	(	PUNCT
inlawrev-3567	630	10	1996	1996	NUM
inlawrev-3567	630	11	)	)	PUNCT
inlawrev-3567	630	12	)	)	PUNCT
inlawrev-3567	630	13	.	.	PUNCT
inlawrev-3567	631	1	231	231	NUM
inlawrev-3567	631	2	.	.	X
inlawrev-3567	631	3	mat	mat	PROPN
inlawrev-3567	631	4	653	653	NUM
inlawrev-3567	631	5	.	.	PUNCT
inlawrev-3567	631	6	232	232	NUM
inlawrev-3567	631	7	.	.	PUNCT
inlawrev-3567	632	1	i	i	PRON
inlawrev-3567	632	2	d	d	PROPN
inlawrev-3567	632	3	233	233	NUM
inlawrev-3567	632	4	.	.	PUNCT
inlawrev-3567	633	1	747	747	NUM
inlawrev-3567	633	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	633	3	654	654	NUM
inlawrev-3567	633	4	(	(	PUNCT
inlawrev-3567	633	5	ind.tc	ind.tc	NOUN
inlawrev-3567	633	6	.	.	PUNCT
inlawrev-3567	633	7	2001	2001	NUM
inlawrev-3567	633	8	)	)	PUNCT
inlawrev-3567	633	9	.	.	PUNCT
inlawrev-3567	634	1	234	234	NUM
inlawrev-3567	634	2	.	.	X
inlawrev-3567	634	3	mat	mat	PROPN
inlawrev-3567	634	4	655	655	NUM
inlawrev-3567	634	5	.	.	PUNCT
inlawrev-3567	634	6	235	235	NUM
inlawrev-3567	634	7	.	.	PUNCT
inlawrev-3567	634	8	mat	mat	NOUN
inlawrev-3567	634	9	656	656	NUM
inlawrev-3567	634	10	.	.	PUNCT
inlawrev-3567	635	1	236	236	NUM
inlawrev-3567	635	2	.	.	PUNCT
inlawrev-3567	636	1	i	i	PRON
inlawrev-3567	636	2	d	d	PROPN
inlawrev-3567	636	3	231	231	NUM
inlawrev-3567	636	4	.	.	PUNCT
inlawrev-3567	637	1	i	i	PRON
inlawrev-3567	637	2	d	d	PROPN
inlawrev-3567	637	3	238	238	NUM
inlawrev-3567	637	4	.	.	PUNCT
inlawrev-3567	638	1	i	i	PRON
inlawrev-3567	638	2	d	d	PROPN
inlawrev-3567	638	3	at	at	ADP
inlawrev-3567	638	4	651	651	NUM
inlawrev-3567	638	5	.	.	PUNCT
inlawrev-3567	639	1	239	239	NUM
inlawrev-3567	639	2	.	.	PUNCT
inlawrev-3567	640	1	i	i	PRON
inlawrev-3567	640	2	d	d	PROPN
inlawrev-3567	640	3	1560	1560	NUM
inlawrev-3567	640	4	indiana	indiana	PROPN
inlawrev-3567	640	5	law	law	PROPN
inlawrev-3567	640	6	review	review	NOUN
inlawrev-3567	641	1	[	[	X
inlawrev-3567	641	2	vol	vol	NOUN
inlawrev-3567	641	3	.	.	PUNCT
inlawrev-3567	642	1	35:1541	35:1541	NUM
inlawrev-3567	642	2	7	7	NUM
inlawrev-3567	642	3	.	.	X
inlawrev-3567	642	4	damon	damon	PROPN
inlawrev-3567	642	5	corp	corp	PROPN
inlawrev-3567	642	6	.	.	PROPN
inlawrev-3567	643	1	v.	v.	PROPN
inlawrev-3567	643	2	indiana	indiana	PROPN
inlawrev-3567	643	3	state	state	PROPN
inlawrev-3567	643	4	bd	bd	PROPN
inlawrev-3567	643	5	.	.	PROPN
inlawrev-3567	643	6	of	of	ADP
inlawrev-3567	643	7	tax	tax	NOUN
inlawrev-3567	644	1	commissioners.^'*^—damon	commissioners.^'*^—damon	NOUN
inlawrev-3567	644	2	purchased	purchase	VERB
inlawrev-3567	644	3	certain	certain	ADJ
inlawrev-3567	644	4	property	property	NOUN
inlawrev-3567	644	5	in	in	ADP
inlawrev-3567	644	6	elkhart	elkhart	PROPN
inlawrev-3567	644	7	county	county	PROPN
inlawrev-3567	644	8	from	from	ADP
inlawrev-3567	644	9	mallard	mallard	PROPN
inlawrev-3567	644	10	coach	coach	PROPN
inlawrev-3567	644	11	co.	co.	PROPN
inlawrev-3567	644	12	in	in	ADP
inlawrev-3567	644	13	1992.^	1992.^	NUM
inlawrev-3567	644	14	"	"	PUNCT
inlawrev-3567	644	15	*	*	NOUN
inlawrev-3567	644	16	'	'	PUNCT
inlawrev-3567	644	17	in	in	ADP
inlawrev-3567	644	18	1	1	NUM
inlawrev-3567	644	19	993	993	NUM
inlawrev-3567	644	20	,	,	PUNCT
inlawrev-3567	644	21	damon	damon	PROPN
inlawrev-3567	644	22	received	receive	VERB
inlawrev-3567	644	23	a	a	DET
inlawrev-3567	644	24	bill	bill	NOUN
inlawrev-3567	644	25	for	for	ADP
inlawrev-3567	644	26	property	property	NOUN
inlawrev-3567	644	27	taxes	taxis	NOUN
inlawrev-3567	644	28	due	due	ADJ
inlawrev-3567	644	29	for	for	ADP
inlawrev-3567	644	30	1	1	NUM
inlawrev-3567	644	31	989	989	NUM
inlawrev-3567	644	32	through	through	ADP
inlawrev-3567	644	33	1992.^"*^	1992.^"*^	PROPN
inlawrev-3567	644	34	damon	damon	PROPN
inlawrev-3567	644	35	filed	file	VERB
inlawrev-3567	644	36	a	a	DET
inlawrev-3567	644	37	petition	petition	NOUN
inlawrev-3567	644	38	for	for	ADP
inlawrev-3567	644	39	review	review	NOUN
inlawrev-3567	644	40	ofthe	ofthe	ADJ
inlawrev-3567	644	41	assessment	assessment	NOUN
inlawrev-3567	644	42	with	with	ADP
inlawrev-3567	644	43	the	the	DET
inlawrev-3567	644	44	isbtc	isbtc	NOUN
inlawrev-3567	644	45	arguing	argue	VERB
inlawrev-3567	644	46	that	that	SCONJ
inlawrev-3567	644	47	it	it	PRON
inlawrev-3567	644	48	was	be	AUX
inlawrev-3567	644	49	a	a	DET
inlawrev-3567	644	50	bona	bona	ADJ
inlawrev-3567	644	51	fide	fide	ADJ
inlawrev-3567	644	52	purchaser	purchaser	NOUN
inlawrev-3567	644	53	and	and	CCONJ
inlawrev-3567	644	54	,	,	PUNCT
inlawrev-3567	644	55	therefore	therefore	ADV
inlawrev-3567	644	56	,	,	PUNCT
inlawrev-3567	644	57	not	not	PART
inlawrev-3567	644	58	subject	subject	ADJ
inlawrev-3567	644	59	to	to	ADP
inlawrev-3567	644	60	a	a	DET
inlawrev-3567	644	61	lien	lien	NOUN
inlawrev-3567	644	62	for	for	ADP
inlawrev-3567	644	63	additional	additional	ADJ
inlawrev-3567	644	64	taxes	taxis	NOUN
inlawrev-3567	644	65	assessed	assess	VERB
inlawrev-3567	644	66	before	before	ADP
inlawrev-3567	644	67	damon	damon	PROPN
inlawrev-3567	644	68	purchased	purchase	VERB
inlawrev-3567	644	69	the	the	DET
inlawrev-3567	644	70	property.^"^^	property.^"^^	NOUN
inlawrev-3567	644	71	the	the	DET
inlawrev-3567	644	72	isbtc	isbtc	NOUN
inlawrev-3567	644	73	did	do	AUX
inlawrev-3567	644	74	not	not	PART
inlawrev-3567	644	75	hold	hold	VERB
inlawrev-3567	644	76	a	a	DET
inlawrev-3567	644	77	hearing	hearing	NOUN
inlawrev-3567	644	78	or	or	CCONJ
inlawrev-3567	644	79	make	make	VERB
inlawrev-3567	644	80	any	any	DET
inlawrev-3567	644	81	determination	determination	NOUN
inlawrev-3567	644	82	regarding	regard	VERB
inlawrev-3567	644	83	damon	damon	PROPN
inlawrev-3567	644	84	's	's	PART
inlawrev-3567	644	85	petition.^	petition.^	NOUN
inlawrev-3567	644	86	'	'	NOUN
inlawrev-3567	644	87	*	*	NOUN
inlawrev-3567	644	88	'	'	PUNCT
inlawrev-3567	644	89	*	*	PUNCT
inlawrev-3567	645	1	damon	damon	PROPN
inlawrev-3567	645	2	subsequently	subsequently	ADV
inlawrev-3567	645	3	filed	file	VERB
inlawrev-3567	645	4	another	another	DET
inlawrev-3567	645	5	petition	petition	NOUN
inlawrev-3567	645	6	with	with	ADP
inlawrev-3567	645	7	the	the	DET
inlawrev-3567	645	8	isbtc	isbtc	NOUN
inlawrev-3567	645	9	requesting	request	VERB
inlawrev-3567	645	10	an	an	DET
inlawrev-3567	645	11	obsolescence	obsolescence	NOUN
inlawrev-3567	645	12	deduction	deduction	NOUN
inlawrev-3567	645	13	and	and	CCONJ
inlawrev-3567	645	14	kit	kit	NOUN
inlawrev-3567	645	15	building	building	NOUN
inlawrev-3567	645	16	adjustment.^"*^	adjustment.^"*^	PUNCT
inlawrev-3567	645	17	the	the	DET
inlawrev-3567	645	18	isbtc	isbtc	NOUN
inlawrev-3567	645	19	denied	deny	VERB
inlawrev-3567	645	20	these	these	DET
inlawrev-3567	645	21	requests	request	NOUN
inlawrev-3567	645	22	,	,	PUNCT
inlawrev-3567	645	23	and	and	CCONJ
inlawrev-3567	645	24	damon	damon	PROPN
inlawrev-3567	645	25	appealed	appeal	VERB
inlawrev-3567	645	26	to	to	ADP
inlawrev-3567	645	27	the	the	DET
inlawrev-3567	645	28	tax	tax	NOUN
inlawrev-3567	645	29	court.^'*^	court.^'*^	NOUN
inlawrev-3567	645	30	the	the	DET
inlawrev-3567	645	31	tax	tax	NOUN
inlawrev-3567	645	32	court	court	NOUN
inlawrev-3567	645	33	initially	initially	ADV
inlawrev-3567	645	34	ruled	rule	VERB
inlawrev-3567	645	35	that	that	SCONJ
inlawrev-3567	645	36	it	it	PRON
inlawrev-3567	645	37	did	do	AUX
inlawrev-3567	645	38	not	not	PART
inlawrev-3567	645	39	have	have	VERB
inlawrev-3567	645	40	jurisdiction	jurisdiction	NOUN
inlawrev-3567	645	41	over	over	ADP
inlawrev-3567	645	42	the	the	DET
inlawrev-3567	645	43	bona	bona	ADJ
inlawrev-3567	645	44	fide	fide	ADJ
inlawrev-3567	645	45	purchaser	purchaser	NOUN
inlawrev-3567	645	46	issue.^'*^	issue.^'*^	PROPN
inlawrev-3567	645	47	however	however	ADV
inlawrev-3567	645	48	,	,	PUNCT
inlawrev-3567	645	49	under	under	ADP
inlawrev-3567	645	50	thejurisdictional	thejurisdictional	ADJ
inlawrev-3567	645	51	laws	law	NOUN
inlawrev-3567	645	52	in	in	ADP
inlawrev-3567	645	53	1994	1994	NUM
inlawrev-3567	645	54	,	,	PUNCT
inlawrev-3567	645	55	the	the	DET
inlawrev-3567	645	56	date	date	NOUN
inlawrev-3567	645	57	when	when	SCONJ
inlawrev-3567	645	58	damon	damon	PROPN
inlawrev-3567	645	59	filed	file	VERB
inlawrev-3567	645	60	its	its	PRON
inlawrev-3567	645	61	initial	initial	ADJ
inlawrev-3567	645	62	petition	petition	NOUN
inlawrev-3567	645	63	,	,	PUNCT
inlawrev-3567	645	64	if	if	SCONJ
inlawrev-3567	645	65	the	the	DET
inlawrev-3567	645	66	isbtc	isbtc	NOUN
inlawrev-3567	645	67	did	do	AUX
inlawrev-3567	645	68	not	not	PART
inlawrev-3567	645	69	conduct	conduct	VERB
inlawrev-3567	645	70	a	a	DET
inlawrev-3567	645	71	hearing	hearing	NOUN
inlawrev-3567	645	72	within	within	ADP
inlawrev-3567	645	73	a	a	DET
inlawrev-3567	645	74	certain	certain	ADJ
inlawrev-3567	645	75	time	time	NOUN
inlawrev-3567	645	76	after	after	ADP
inlawrev-3567	645	77	the	the	DET
inlawrev-3567	645	78	filing	filing	NOUN
inlawrev-3567	645	79	of	of	ADP
inlawrev-3567	645	80	the	the	DET
inlawrev-3567	645	81	petition	petition	NOUN
inlawrev-3567	645	82	,	,	PUNCT
inlawrev-3567	645	83	damon	damon	PROPN
inlawrev-3567	645	84	could	could	AUX
inlawrev-3567	645	85	file	file	VERB
inlawrev-3567	645	86	an	an	DET
inlawrev-3567	645	87	appeal	appeal	NOUN
inlawrev-3567	645	88	with	with	ADP
inlawrev-3567	645	89	the	the	DET
inlawrev-3567	645	90	tax	tax	NOUN
inlawrev-3567	645	91	court.^	court.^	NOUN
inlawrev-3567	645	92	"	"	PUNCT
inlawrev-3567	645	93	*	*	NOUN
inlawrev-3567	645	94	*	*	PUNCT
inlawrev-3567	645	95	since	since	SCONJ
inlawrev-3567	645	96	damon	damon	PROPN
inlawrev-3567	645	97	filed	file	VERB
inlawrev-3567	645	98	its	its	PRON
inlawrev-3567	645	99	appeal	appeal	NOUN
inlawrev-3567	645	100	after	after	ADP
inlawrev-3567	645	101	the	the	DET
inlawrev-3567	645	102	requisite	requisite	ADJ
inlawrev-3567	645	103	period	period	NOUN
inlawrev-3567	645	104	,	,	PUNCT
inlawrev-3567	645	105	the	the	DET
inlawrev-3567	645	106	tax	tax	NOUN
inlawrev-3567	645	107	court	court	NOUN
inlawrev-3567	645	108	had	have	VERB
inlawrev-3567	645	109	jurisdiction	jurisdiction	NOUN
inlawrev-3567	645	110	over	over	ADP
inlawrev-3567	645	111	the	the	DET
inlawrev-3567	645	112	case.^"*^	case.^"*^	NOUN
inlawrev-3567	645	113	with	with	ADP
inlawrev-3567	645	114	respect	respect	NOUN
inlawrev-3567	645	115	to	to	ADP
inlawrev-3567	645	116	the	the	DET
inlawrev-3567	645	117	merits	merit	NOUN
inlawrev-3567	645	118	ofthe	ofthe	VERB
inlawrev-3567	645	119	bona	bona	ADJ
inlawrev-3567	645	120	fide	fide	ADJ
inlawrev-3567	645	121	purchaser	purchaser	NOUN
inlawrev-3567	645	122	issue	issue	NOUN
inlawrev-3567	645	123	,	,	PUNCT
inlawrev-3567	645	124	the	the	DET
inlawrev-3567	645	125	tax	tax	NOUN
inlawrev-3567	645	126	court	court	NOUN
inlawrev-3567	645	127	held	hold	VERB
inlawrev-3567	645	128	that	that	SCONJ
inlawrev-3567	645	129	the	the	DET
inlawrev-3567	645	130	bona	bona	ADJ
inlawrev-3567	645	131	fide	fide	ADJ
inlawrev-3567	645	132	purchaser	purchaser	NOUN
inlawrev-3567	645	133	exception	exception	NOUN
inlawrev-3567	645	134	to	to	ADP
inlawrev-3567	645	135	liens	lien	NOUN
inlawrev-3567	645	136	for	for	ADP
inlawrev-3567	645	137	additional	additional	ADJ
inlawrev-3567	645	138	taxes	taxis	NOUN
inlawrev-3567	645	139	assessed	assess	VERB
inlawrev-3567	645	140	for	for	ADP
inlawrev-3567	645	141	assessment	assessment	NOUN
inlawrev-3567	645	142	dates	date	VERB
inlawrev-3567	645	143	prior	prior	ADV
inlawrev-3567	645	144	to	to	ADP
inlawrev-3567	645	145	damon	damon	PROPN
inlawrev-3567	645	146	's	's	PART
inlawrev-3567	645	147	purchase	purchase	NOUN
inlawrev-3567	645	148	of	of	ADP
inlawrev-3567	645	149	property	property	NOUN
inlawrev-3567	645	150	did	do	AUX
inlawrev-3567	645	151	not	not	PART
inlawrev-3567	645	152	apply	apply	VERB
inlawrev-3567	645	153	in	in	ADP
inlawrev-3567	645	154	this	this	DET
inlawrev-3567	645	155	case.^^^	case.^^^	NOUN
inlawrev-3567	645	156	the	the	DET
inlawrev-3567	645	157	bona	bona	ADJ
inlawrev-3567	645	158	fide	fide	ADJ
inlawrev-3567	645	159	purchaser	purchaser	NOUN
inlawrev-3567	645	160	notion	notion	NOUN
inlawrev-3567	645	161	relied	rely	VERB
inlawrev-3567	645	162	upon	upon	SCONJ
inlawrev-3567	645	163	by	by	ADP
inlawrev-3567	645	164	damon	damon	PROPN
inlawrev-3567	645	165	states	state	NOUN
inlawrev-3567	645	166	:	:	PUNCT
inlawrev-3567	645	167	"	"	PUNCT
inlawrev-3567	645	168	with	with	ADP
inlawrev-3567	645	169	respect	respect	NOUN
inlawrev-3567	645	170	to	to	ADP
inlawrev-3567	645	171	real	real	ADJ
inlawrev-3567	645	172	property	property	NOUN
inlawrev-3567	645	173	which	which	PRON
inlawrev-3567	645	174	is	be	AUX
inlawrev-3567	645	175	owned	own	VERB
inlawrev-3567	645	176	by	by	ADP
inlawrev-3567	645	177	a	a	DET
inlawrev-3567	645	178	bona	bona	ADJ
inlawrev-3567	645	179	fide	fide	ADJ
inlawrev-3567	645	180	purchaser	purchaser	NOUN
inlawrev-3567	645	181	without	without	ADP
inlawrev-3567	645	182	knowledge	knowledge	NOUN
inlawrev-3567	645	183	,	,	PUNCT
inlawrev-3567	645	184	no	no	DET
inlawrev-3567	645	185	lien	lien	NOUN
inlawrev-3567	645	186	attaches	attach	VERB
inlawrev-3567	645	187	for	for	ADP
inlawrev-3567	645	188	any	any	DET
inlawrev-3567	645	189	property	property	NOUN
inlawrev-3567	645	190	taxes	taxis	NOUN
inlawrev-3567	645	191	which	which	PRON
inlawrev-3567	645	192	result	result	VERB
inlawrev-3567	645	193	from	from	ADP
inlawrev-3567	645	194	an	an	DET
inlawrev-3567	645	195	assessment	assessment	NOUN
inlawrev-3567	645	196	,	,	PUNCT
inlawrev-3567	645	197	or	or	CCONJ
inlawrev-3567	645	198	an	an	DET
inlawrev-3567	645	199	increase	increase	NOUN
inlawrev-3567	645	200	in	in	ADP
inlawrev-3567	645	201	assessed	assessed	ADJ
inlawrev-3567	645	202	value	value	NOUN
inlawrev-3567	645	203	,	,	PUNCT
inlawrev-3567	645	204	made	make	VERB
inlawrev-3567	645	205	under	under	ADP
inlawrev-3567	645	206	this	this	DET
inlawrev-3567	645	207	chapter	chapter	NOUN
inlawrev-3567	645	208	for	for	ADP
inlawrev-3567	645	209	any	any	DET
inlawrev-3567	645	210	period	period	NOUN
inlawrev-3567	645	211	before	before	ADP
inlawrev-3567	645	212	his	his	PRON
inlawrev-3567	645	213	purchase	purchase	NOUN
inlawrev-3567	645	214	of	of	ADP
inlawrev-3567	645	215	the	the	DET
inlawrev-3567	645	216	property	property	NOUN
inlawrev-3567	645	217	.	.	PUNCT
inlawrev-3567	646	1	"^^	"^^	PROPN
inlawrev-3567	646	2	'	'	PUNCT
inlawrev-3567	646	3	the	the	DET
inlawrev-3567	646	4	court	court	NOUN
inlawrev-3567	646	5	stated	state	VERB
inlawrev-3567	646	6	that	that	SCONJ
inlawrev-3567	646	7	the	the	DET
inlawrev-3567	646	8	plain	plain	ADJ
inlawrev-3567	646	9	language	language	NOUN
inlawrev-3567	646	10	of	of	ADP
inlawrev-3567	646	11	this	this	DET
inlawrev-3567	646	12	section	section	NOUN
inlawrev-3567	646	13	provides	provide	VERB
inlawrev-3567	646	14	that	that	PRON
inlawrev-3567	646	15	bona	bona	ADJ
inlawrev-3567	646	16	fide	fide	ADJ
inlawrev-3567	646	17	purchasers	purchaser	NOUN
inlawrev-3567	646	18	were	be	AUX
inlawrev-3567	646	19	exempt	exempt	ADJ
inlawrev-3567	646	20	from	from	ADP
inlawrev-3567	646	21	previous	previous	ADJ
inlawrev-3567	646	22	assessments	assessment	NOUN
inlawrev-3567	646	23	made	make	VERB
inlawrev-3567	646	24	under	under	ADP
inlawrev-3567	646	25	chapter	chapter	NOUN
inlawrev-3567	646	26	nine	nine	NUM
inlawrev-3567	646	27	,	,	PUNCT
inlawrev-3567	646	28	which	which	PRON
inlawrev-3567	646	29	dealt	deal	VERB
inlawrev-3567	646	30	with	with	ADP
inlawrev-3567	646	31	the	the	DET
inlawrev-3567	646	32	assessments	assessment	NOUN
inlawrev-3567	646	33	ofundervalued	ofundervalue	VERB
inlawrev-3567	646	34	or	or	CCONJ
inlawrev-3567	646	35	omitted	omit	VERB
inlawrev-3567	646	36	tangible	tangible	ADJ
inlawrev-3567	646	37	property.^^^	property.^^^	NOUN
inlawrev-3567	646	38	since	since	SCONJ
inlawrev-3567	646	39	the	the	DET
inlawrev-3567	646	40	taxes	taxis	NOUN
inlawrev-3567	646	41	were	be	AUX
inlawrev-3567	646	42	owed	owe	VERB
inlawrev-3567	646	43	before	before	ADP
inlawrev-3567	646	44	damon	damon	PROPN
inlawrev-3567	646	45	even	even	ADV
inlawrev-3567	646	46	possessed	possess	VERB
inlawrev-3567	646	47	the	the	DET
inlawrev-3567	646	48	property	property	NOUN
inlawrev-3567	646	49	,	,	PUNCT
inlawrev-3567	646	50	there	there	PRON
inlawrev-3567	646	51	was	be	VERB
inlawrev-3567	646	52	no	no	DET
inlawrev-3567	646	53	evidence	evidence	NOUN
inlawrev-3567	646	54	showing	show	VERB
inlawrev-3567	646	55	why	why	SCONJ
inlawrev-3567	646	56	the	the	DET
inlawrev-3567	646	57	previous	previous	ADJ
inlawrev-3567	646	58	owner	owner	NOUN
inlawrev-3567	646	59	of	of	ADP
inlawrev-3567	646	60	the	the	DET
inlawrev-3567	646	61	property	property	NOUN
inlawrev-3567	646	62	owed	owe	VERB
inlawrev-3567	646	63	these	these	DET
inlawrev-3567	646	64	taxes.^	taxes.^	NOUN
inlawrev-3567	646	65	"	"	PUNCT
inlawrev-3567	646	66	as	as	ADP
inlawrev-3567	646	67	a	a	DET
inlawrev-3567	646	68	result	result	NOUN
inlawrev-3567	646	69	,	,	PUNCT
inlawrev-3567	646	70	damon	damon	PROPN
inlawrev-3567	646	71	failed	fail	VERB
inlawrev-3567	646	72	to	to	PART
inlawrev-3567	646	73	make	make	VERB
inlawrev-3567	646	74	a	a	DET
inlawrev-3567	646	75	prima	prima	NOUN
inlawrev-3567	646	76	facie	facie	NOUN
inlawrev-3567	646	77	showing	show	VERB
inlawrev-3567	646	78	that	that	SCONJ
inlawrev-3567	646	79	it	it	PRON
inlawrev-3567	646	80	was	be	AUX
inlawrev-3567	646	81	not	not	PART
inlawrev-3567	646	82	subject	subject	ADJ
inlawrev-3567	646	83	to	to	ADP
inlawrev-3567	646	84	the	the	DET
inlawrev-3567	646	85	lien	lien	NOUN
inlawrev-3567	646	86	for	for	ADP
inlawrev-3567	646	87	additional	additional	ADJ
inlawrev-3567	646	88	240	240	NUM
inlawrev-3567	646	89	.	.	X
inlawrev-3567	646	90	738	738	NUM
inlawrev-3567	646	91	n.e.2d	n.e.2d	NOUN
inlawrev-3567	646	92	1	1	NUM
inlawrev-3567	646	93	102	102	NUM
inlawrev-3567	646	94	(	(	PUNCT
inlawrev-3567	646	95	ind	ind	NOUN
inlawrev-3567	646	96	.	.	PUNCT
inlawrev-3567	647	1	t.c	t.c	PROPN
inlawrev-3567	647	2	.	.	PROPN
inlawrev-3567	647	3	2000	2000	NUM
inlawrev-3567	647	4	)	)	PUNCT
inlawrev-3567	647	5	.	.	PUNCT
inlawrev-3567	648	1	241	241	X
inlawrev-3567	648	2	.	.	PUNCT
inlawrev-3567	648	3	mat	mat	PROPN
inlawrev-3567	648	4	1105	1105	NUM
inlawrev-3567	648	5	.	.	PUNCT
inlawrev-3567	649	1	242	242	NUM
inlawrev-3567	649	2	.	.	PUNCT
inlawrev-3567	650	1	i	i	PRON
inlawrev-3567	650	2	d.	d.	PROPN
inlawrev-3567	650	3	243	243	NUM
inlawrev-3567	650	4	.	.	PUNCT
inlawrev-3567	651	1	i	i	PRON
inlawrev-3567	651	2	d.	d.	PROPN
inlawrev-3567	651	3	244	244	NUM
inlawrev-3567	651	4	.	.	PUNCT
inlawrev-3567	652	1	i	i	PRON
inlawrev-3567	652	2	d.	d.	PROPN
inlawrev-3567	652	3	245	245	NUM
inlawrev-3567	652	4	.	.	PUNCT
inlawrev-3567	653	1	i	i	PRON
inlawrev-3567	653	2	d	d	PROPN
inlawrev-3567	653	3	246	246	NUM
inlawrev-3567	653	4	.	.	PUNCT
inlawrev-3567	654	1	i	i	PRON
inlawrev-3567	654	2	d	d	PROPN
inlawrev-3567	654	3	247	247	NUM
inlawrev-3567	654	4	.	.	PUNCT
inlawrev-3567	654	5	5eg/^.	5eg/^.	NUM
inlawrev-3567	654	6	atll05n.3	atll05n.3	PROPN
inlawrev-3567	654	7	.	.	PUNCT
inlawrev-3567	655	1	248	248	NUM
inlawrev-3567	655	2	.	.	PUNCT
inlawrev-3567	656	1	i	i	PRON
inlawrev-3567	656	2	d.	d.	PROPN
inlawrev-3567	656	3	see	see	VERB
inlawrev-3567	656	4	ind	ind	PROPN
inlawrev-3567	656	5	.	.	PUNCT
inlawrev-3567	657	1	code	code	PROPN
inlawrev-3567	657	2	§	§	PROPN
inlawrev-3567	657	3	6	6	NUM
inlawrev-3567	657	4	-	-	SYM
inlawrev-3567	657	5	1.1	1.1	NUM
inlawrev-3567	657	6	-	-	SYM
inlawrev-3567	657	7	1	1	NUM
inlawrev-3567	657	8	5	5	NUM
inlawrev-3567	657	9	-	-	SYM
inlawrev-3567	657	10	4(e	4(e	NUM
inlawrev-3567	657	11	)	)	PUNCT
inlawrev-3567	657	12	(	(	PUNCT
inlawrev-3567	657	13	1	1	NUM
inlawrev-3567	657	14	989	989	NUM
inlawrev-3567	657	15	)	)	PUNCT
inlawrev-3567	657	16	.	.	PUNCT
inlawrev-3567	658	1	the	the	DET
inlawrev-3567	658	2	requisite	requisite	ADJ
inlawrev-3567	658	3	time	time	NOUN
inlawrev-3567	658	4	period	period	NOUN
inlawrev-3567	658	5	was	be	AUX
inlawrev-3567	658	6	one	one	NUM
inlawrev-3567	658	7	year	year	NOUN
inlawrev-3567	658	8	in	in	ADP
inlawrev-3567	658	9	a	a	DET
inlawrev-3567	658	10	nonreassessment	nonreassessment	ADJ
inlawrev-3567	658	11	year	year	NOUN
inlawrev-3567	658	12	and	and	CCONJ
inlawrev-3567	658	13	two	two	NUM
inlawrev-3567	658	14	years	year	NOUN
inlawrev-3567	658	15	in	in	ADP
inlawrev-3567	658	16	a	a	DET
inlawrev-3567	658	17	reassessment	reassessment	NOUN
inlawrev-3567	658	18	year	year	NOUN
inlawrev-3567	658	19	.	.	PUNCT
inlawrev-3567	659	1	i	i	PRON
inlawrev-3567	659	2	d.	d.	PROPN
inlawrev-3567	659	3	249	249	NUM
inlawrev-3567	659	4	.	.	PUNCT
inlawrev-3567	660	1	da	da	X
inlawrev-3567	660	2	/	/	SYM
inlawrev-3567	660	3	wow	wow	INTJ
inlawrev-3567	660	4	,	,	PUNCT
inlawrev-3567	660	5	738	738	NUM
inlawrev-3567	660	6	n.e.2d	n.e.2d	NOUN
inlawrev-3567	660	7	at	at	ADP
inlawrev-3567	660	8	1105	1105	NUM
inlawrev-3567	660	9	n.3	n.3	NOUN
inlawrev-3567	660	10	.	.	PUNCT
inlawrev-3567	661	1	250	250	NUM
inlawrev-3567	661	2	.	.	PUNCT
inlawrev-3567	661	3	/c/.	/c/.	PROPN
inlawrev-3567	661	4	at	at	ADP
inlawrev-3567	661	5	1107	1107	NUM
inlawrev-3567	661	6	.	.	PUNCT
inlawrev-3567	662	1	251	251	NUM
inlawrev-3567	662	2	.	.	PUNCT
inlawrev-3567	663	1	i	i	PRON
inlawrev-3567	663	2	d.	d.	PROPN
inlawrev-3567	663	3	at	at	ADP
inlawrev-3567	663	4	1	1	NUM
inlawrev-3567	663	5	106	106	NUM
inlawrev-3567	663	6	(	(	PUNCT
inlawrev-3567	663	7	quoting	quote	VERB
inlawrev-3567	663	8	ind	ind	PROPN
inlawrev-3567	663	9	.	.	PUNCT
inlawrev-3567	664	1	code	code	PROPN
inlawrev-3567	664	2	§	§	PROPN
inlawrev-3567	664	3	6	6	NUM
inlawrev-3567	664	4	-	-	PUNCT
inlawrev-3567	664	5	l.l-9	l.l-9	NOUN
inlawrev-3567	664	6	-	-	PUNCT
inlawrev-3567	664	7	4(b	4(b	NUM
inlawrev-3567	664	8	)	)	PUNCT
inlawrev-3567	664	9	(	(	PUNCT
inlawrev-3567	664	10	2000	2000	NUM
inlawrev-3567	664	11	)	)	PUNCT
inlawrev-3567	664	12	)	)	PUNCT
inlawrev-3567	665	1	(	(	PUNCT
inlawrev-3567	665	2	emphasis	emphasis	NOUN
inlawrev-3567	665	3	deleted	delete	VERB
inlawrev-3567	665	4	)	)	PUNCT
inlawrev-3567	665	5	.	.	PUNCT
inlawrev-3567	666	1	252	252	NUM
inlawrev-3567	666	2	.	.	PUNCT
inlawrev-3567	666	3	/i/.	/i/.	NOUN
inlawrev-3567	666	4	at	at	ADP
inlawrev-3567	666	5	1107	1107	NUM
inlawrev-3567	666	6	.	.	PUNCT
inlawrev-3567	667	1	253	253	NUM
inlawrev-3567	667	2	.	.	PUNCT
inlawrev-3567	668	1	i	i	PRON
inlawrev-3567	668	2	d	d	PROPN
inlawrev-3567	668	3	2002	2002	NUM
inlawrev-3567	668	4	]	]	PUNCT
inlawrev-3567	668	5	taxation	taxation	NOUN
inlawrev-3567	668	6	1561	1561	NUM
inlawrev-3567	668	7	taxes.^^	taxes.^^	NUM
inlawrev-3567	668	8	*	*	VERB
inlawrev-3567	668	9	with	with	ADP
inlawrev-3567	668	10	respect	respect	NOUN
inlawrev-3567	668	11	to	to	ADP
inlawrev-3567	668	12	obsolescence	obsolescence	NOUN
inlawrev-3567	668	13	,	,	PUNCT
inlawrev-3567	668	14	damon	damon	PROPN
inlawrev-3567	668	15	asserted	assert	VERB
inlawrev-3567	668	16	that	that	SCONJ
inlawrev-3567	668	17	it	it	PRON
inlawrev-3567	668	18	was	be	AUX
inlawrev-3567	668	19	entitled	entitle	VERB
inlawrev-3567	668	20	to	to	ADP
inlawrev-3567	668	21	an	an	DET
inlawrev-3567	668	22	obsolescence	obsolescence	NOUN
inlawrev-3567	668	23	deduction	deduction	NOUN
inlawrev-3567	668	24	because	because	SCONJ
inlawrev-3567	668	25	it	it	PRON
inlawrev-3567	668	26	paid	pay	VERB
inlawrev-3567	668	27	less	less	ADJ
inlawrev-3567	668	28	than	than	ADP
inlawrev-3567	668	29	the	the	DET
inlawrev-3567	668	30	true	true	ADJ
inlawrev-3567	668	31	tax	tax	NOUN
inlawrev-3567	668	32	value	value	NOUN
inlawrev-3567	668	33	for	for	ADP
inlawrev-3567	668	34	the	the	DET
inlawrev-3567	668	35	property	property	NOUN
inlawrev-3567	668	36	,	,	PUNCT
inlawrev-3567	668	37	because	because	SCONJ
inlawrev-3567	668	38	the	the	DET
inlawrev-3567	668	39	building	building	NOUN
inlawrev-3567	668	40	was	be	AUX
inlawrev-3567	668	41	vacant	vacant	ADJ
inlawrev-3567	668	42	before	before	SCONJ
inlawrev-3567	668	43	damon	damon	PROPN
inlawrev-3567	668	44	took	take	VERB
inlawrev-3567	668	45	it	it	PRON
inlawrev-3567	668	46	over	over	ADP
inlawrev-3567	668	47	,	,	PUNCT
inlawrev-3567	668	48	and	and	CCONJ
inlawrev-3567	668	49	because	because	SCONJ
inlawrev-3567	668	50	the	the	DET
inlawrev-3567	668	51	building	building	NOUN
inlawrev-3567	668	52	was	be	AUX
inlawrev-3567	668	53	under	under	ADP
inlawrev-3567	668	54	construction.^	construction.^	NOUN
inlawrev-3567	668	55	"	"	PUNCT
inlawrev-3567	668	56	the	the	DET
inlawrev-3567	668	57	court	court	NOUN
inlawrev-3567	668	58	held	hold	VERB
inlawrev-3567	668	59	that	that	SCONJ
inlawrev-3567	668	60	the	the	DET
inlawrev-3567	668	61	fact	fact	NOUN
inlawrev-3567	668	62	that	that	SCONJ
inlawrev-3567	668	63	damon	damon	PROPN
inlawrev-3567	668	64	paid	pay	VERB
inlawrev-3567	668	65	less	less	ADJ
inlawrev-3567	668	66	than	than	ADP
inlawrev-3567	668	67	the	the	DET
inlawrev-3567	668	68	true	true	ADJ
inlawrev-3567	668	69	tax	tax	NOUN
inlawrev-3567	668	70	value	value	NOUN
inlawrev-3567	668	71	of	of	ADP
inlawrev-3567	668	72	the	the	DET
inlawrev-3567	668	73	property	property	NOUN
inlawrev-3567	668	74	failed	fail	VERB
inlawrev-3567	668	75	to	to	PART
inlawrev-3567	668	76	make	make	VERB
inlawrev-3567	668	77	a	a	DET
inlawrev-3567	668	78	prima	prima	NOUN
inlawrev-3567	668	79	facie	facie	NOUN
inlawrev-3567	668	80	case	case	NOUN
inlawrev-3567	668	81	establishing	establish	VERB
inlawrev-3567	668	82	an	an	DET
inlawrev-3567	668	83	obsolescence	obsolescence	NOUN
inlawrev-3567	668	84	deduction.^^^	deduction.^^^	PROPN
inlawrev-3567	668	85	the	the	DET
inlawrev-3567	668	86	court	court	NOUN
inlawrev-3567	668	87	stated	state	VERB
inlawrev-3567	668	88	that	that	SCONJ
inlawrev-3567	668	89	"	"	PUNCT
inlawrev-3567	668	90	the	the	DET
inlawrev-3567	668	91	difference	difference	NOUN
inlawrev-3567	668	92	between	between	ADP
inlawrev-3567	668	93	the	the	DET
inlawrev-3567	668	94	true	true	ADJ
inlawrev-3567	668	95	tax	tax	NOUN
inlawrev-3567	668	96	value	value	NOUN
inlawrev-3567	668	97	ofdamon	ofdamon	NOUN
inlawrev-3567	668	98	's	's	PART
inlawrev-3567	668	99	property	property	NOUN
inlawrev-3567	668	100	and	and	CCONJ
inlawrev-3567	668	101	the	the	DET
inlawrev-3567	668	102	price	price	NOUN
inlawrev-3567	668	103	damon	damon	PROPN
inlawrev-3567	668	104	paid	pay	VERB
inlawrev-3567	668	105	for	for	ADP
inlawrev-3567	668	106	the	the	DET
inlawrev-3567	668	107	property	property	NOUN
inlawrev-3567	668	108	,	,	PUNCT
inlawrev-3567	668	109	two	two	NUM
inlawrev-3567	668	110	unrelated	unrelated	ADJ
inlawrev-3567	668	111	numbers	number	NOUN
inlawrev-3567	668	112	,	,	PUNCT
inlawrev-3567	668	113	[	[	X
inlawrev-3567	668	114	did	do	AUX
inlawrev-3567	668	115	not	not	PART
inlawrev-3567	668	116	]	]	PUNCT
inlawrev-3567	668	117	demonstrate	demonstrate	VERB
inlawrev-3567	668	118	that	that	SCONJ
inlawrev-3567	668	119	there	there	PRON
inlawrev-3567	668	120	has	have	AUX
inlawrev-3567	668	121	been	be	AUX
inlawrev-3567	668	122	a	a	DET
inlawrev-3567	668	123	loss	loss	NOUN
inlawrev-3567	668	124	in	in	ADP
inlawrev-3567	668	125	value	value	NOUN
inlawrev-3567	668	126	of	of	ADP
inlawrev-3567	668	127	the	the	DET
inlawrev-3567	668	128	subject	subject	NOUN
inlawrev-3567	668	129	improvement	improvement	NOUN
inlawrev-3567	668	130	.	.	PUNCT
inlawrev-3567	669	1	"^	"^	PUNCT
inlawrev-3567	669	2	"	"	PUNCT
inlawrev-3567	669	3	the	the	DET
inlawrev-3567	669	4	numbers	number	NOUN
inlawrev-3567	669	5	were	be	AUX
inlawrev-3567	669	6	so	so	ADV
inlawrev-3567	669	7	unrelated	unrelated	ADJ
inlawrev-3567	669	8	,	,	PUNCT
inlawrev-3567	669	9	in	in	ADP
inlawrev-3567	669	10	fact	fact	NOUN
inlawrev-3567	669	11	,	,	PUNCT
inlawrev-3567	669	12	that	that	SCONJ
inlawrev-3567	669	13	a	a	DET
inlawrev-3567	669	14	statute	statute	NOUN
inlawrev-3567	669	15	expressly	expressly	ADV
inlawrev-3567	669	16	states	state	VERB
inlawrev-3567	669	17	that	that	SCONJ
inlawrev-3567	669	18	"	"	PUNCT
inlawrev-3567	669	19	true	true	ADJ
inlawrev-3567	669	20	tax	tax	NOUN
inlawrev-3567	669	21	value	value	NOUN
inlawrev-3567	669	22	does	do	AUX
inlawrev-3567	669	23	not	not	PART
inlawrev-3567	669	24	mean	mean	VERB
inlawrev-3567	669	25	fair	fair	ADJ
inlawrev-3567	669	26	market	market	NOUN
inlawrev-3567	669	27	value	value	NOUN
inlawrev-3567	669	28	.	.	PUNCT
inlawrev-3567	670	1	"^^	"^^	PROPN
inlawrev-3567	670	2	*	*	PUNCT
inlawrev-3567	670	3	the	the	DET
inlawrev-3567	670	4	court	court	NOUN
inlawrev-3567	670	5	further	far	ADV
inlawrev-3567	670	6	held	hold	VERB
inlawrev-3567	670	7	that	that	SCONJ
inlawrev-3567	670	8	the	the	DET
inlawrev-3567	670	9	vacancy	vacancy	NOUN
inlawrev-3567	670	10	of	of	ADP
inlawrev-3567	670	11	the	the	DET
inlawrev-3567	670	12	building	building	NOUN
inlawrev-3567	670	13	did	do	AUX
inlawrev-3567	670	14	not	not	PART
inlawrev-3567	670	15	constitute	constitute	VERB
inlawrev-3567	670	16	a	a	DET
inlawrev-3567	670	17	prima	prima	NOUN
inlawrev-3567	670	18	facie	facie	NOUN
inlawrev-3567	670	19	case	case	NOUN
inlawrev-3567	670	20	establishing	establish	VERB
inlawrev-3567	670	21	that	that	SCONJ
inlawrev-3567	670	22	the	the	DET
inlawrev-3567	670	23	property	property	NOUN
inlawrev-3567	670	24	suffered	suffer	VERB
inlawrev-3567	670	25	a	a	DET
inlawrev-3567	670	26	loss	loss	NOUN
inlawrev-3567	670	27	and	and	CCONJ
inlawrev-3567	670	28	was	be	AUX
inlawrev-3567	670	29	entitled	entitle	VERB
inlawrev-3567	670	30	to	to	ADP
inlawrev-3567	670	31	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3567	670	32	the	the	DET
inlawrev-3567	670	33	court	court	NOUN
inlawrev-3567	670	34	stated	state	VERB
inlawrev-3567	670	35	that	that	SCONJ
inlawrev-3567	670	36	damon	damon	PROPN
inlawrev-3567	670	37	did	do	AUX
inlawrev-3567	670	38	not	not	PART
inlawrev-3567	670	39	explain	explain	VERB
inlawrev-3567	670	40	why	why	SCONJ
inlawrev-3567	670	41	the	the	DET
inlawrev-3567	670	42	building	building	NOUN
inlawrev-3567	670	43	was	be	AUX
inlawrev-3567	670	44	vacant	vacant	ADJ
inlawrev-3567	670	45	or	or	CCONJ
inlawrev-3567	670	46	whether	whether	SCONJ
inlawrev-3567	670	47	the	the	DET
inlawrev-3567	670	48	building	building	NOUN
inlawrev-3567	670	49	was	be	AUX
inlawrev-3567	670	50	even	even	ADV
inlawrev-3567	670	51	for	for	ADP
inlawrev-3567	670	52	sale	sale	NOUN
inlawrev-3567	670	53	during	during	ADP
inlawrev-3567	670	54	its	its	PRON
inlawrev-3567	670	55	vacant	vacant	ADJ
inlawrev-3567	670	56	period	period	NOUN
inlawrev-3567	670	57	.	.	PUNCT
inlawrev-3567	671	1	^^	^^	PUNCT
inlawrev-3567	672	1	°	°	NOUN
inlawrev-3567	672	2	the	the	DET
inlawrev-3567	672	3	court	court	NOUN
inlawrev-3567	672	4	further	far	ADV
inlawrev-3567	672	5	found	find	VERB
inlawrev-3567	672	6	that	that	SCONJ
inlawrev-3567	672	7	no	no	DET
inlawrev-3567	672	8	case	case	NOUN
inlawrev-3567	672	9	for	for	ADP
inlawrev-3567	672	10	obsolescence	obsolescence	NOUN
inlawrev-3567	672	11	had	have	AUX
inlawrev-3567	672	12	been	be	AUX
inlawrev-3567	672	13	shown	show	VERB
inlawrev-3567	672	14	by	by	ADP
inlawrev-3567	672	15	damon	damon	PROPN
inlawrev-3567	672	16	's	's	PART
inlawrev-3567	672	17	argument	argument	NOUN
inlawrev-3567	672	18	that	that	SCONJ
inlawrev-3567	672	19	its	its	PRON
inlawrev-3567	672	20	main	main	ADJ
inlawrev-3567	672	21	building	building	NOUN
inlawrev-3567	672	22	was	be	AUX
inlawrev-3567	672	23	under	under	ADP
inlawrev-3567	672	24	construction	construction	NOUN
inlawrev-3567	672	25	and	and	CCONJ
inlawrev-3567	672	26	unusable.^^	unusable.^^	NOUN
inlawrev-3567	672	27	'	'	PUNCT
inlawrev-3567	673	1	the	the	DET
inlawrev-3567	673	2	court	court	NOUN
inlawrev-3567	673	3	stated	state	VERB
inlawrev-3567	673	4	that	that	SCONJ
inlawrev-3567	673	5	"	"	PUNCT
inlawrev-3567	673	6	for	for	SCONJ
inlawrev-3567	673	7	an	an	DET
inlawrev-3567	673	8	obsolescence	obsolescence	NOUN
inlawrev-3567	673	9	adjustment	adjustment	NOUN
inlawrev-3567	673	10	to	to	PART
inlawrev-3567	673	11	be	be	AUX
inlawrev-3567	673	12	made	make	VERB
inlawrev-3567	673	13	,	,	PUNCT
inlawrev-3567	673	14	there	there	PRON
inlawrev-3567	673	15	must	must	AUX
inlawrev-3567	673	16	be	be	AUX
inlawrev-3567	673	17	some	some	DET
inlawrev-3567	673	18	loss	loss	NOUN
inlawrev-3567	673	19	in	in	ADP
inlawrev-3567	673	20	value	value	NOUN
inlawrev-3567	673	21	.	.	PUNCT
inlawrev-3567	674	1	"^	"^	PRON
inlawrev-3567	674	2	"	"	PUNCT
inlawrev-3567	674	3	further	far	ADV
inlawrev-3567	674	4	,	,	PUNCT
inlawrev-3567	674	5	"	"	PUNCT
inlawrev-3567	674	6	obsolescence	obsolescence	NOUN
inlawrev-3567	674	7	can	can	AUX
inlawrev-3567	674	8	not	not	PART
inlawrev-3567	674	9	be	be	AUX
inlawrev-3567	674	10	applied	apply	VERB
inlawrev-3567	674	11	to	to	ADP
inlawrev-3567	674	12	a	a	DET
inlawrev-3567	674	13	building	building	NOUN
inlawrev-3567	674	14	that	that	PRON
inlawrev-3567	674	15	is	be	AUX
inlawrev-3567	674	16	under	under	ADP
inlawrev-3567	674	17	construction	construction	NOUN
inlawrev-3567	674	18	because	because	SCONJ
inlawrev-3567	674	19	its	its	PRON
inlawrev-3567	674	20	useful	useful	ADJ
inlawrev-3567	674	21	life	life	NOUN
inlawrev-3567	674	22	has	have	AUX
inlawrev-3567	674	23	not	not	PART
inlawrev-3567	674	24	yet	yet	ADV
inlawrev-3567	674	25	begun	begin	VERB
inlawrev-3567	674	26	.	.	PUNCT
inlawrev-3567	675	1	"^	"^	PUNCT
inlawrev-3567	675	2	"	"	PUNCT
inlawrev-3567	675	3	damon	damon	PROPN
inlawrev-3567	675	4	was	be	AUX
inlawrev-3567	675	5	not	not	PART
inlawrev-3567	675	6	entitled	entitle	VERB
inlawrev-3567	675	7	to	to	ADP
inlawrev-3567	675	8	an	an	DET
inlawrev-3567	675	9	obsolescence	obsolescence	NOUN
inlawrev-3567	675	10	adjustment	adjustment	NOUN
inlawrev-3567	675	11	,	,	PUNCT
inlawrev-3567	675	12	because	because	SCONJ
inlawrev-3567	675	13	its	its	PRON
inlawrev-3567	675	14	building	building	NOUN
inlawrev-3567	675	15	had	have	AUX
inlawrev-3567	675	16	not	not	PART
inlawrev-3567	675	17	started	start	VERB
inlawrev-3567	675	18	becoming	become	VERB
inlawrev-3567	675	19	useful	useful	ADJ
inlawrev-3567	675	20	yet	yet	ADV
inlawrev-3567	675	21	and	and	CCONJ
inlawrev-3567	675	22	therefore	therefore	ADV
inlawrev-3567	675	23	had	have	AUX
inlawrev-3567	675	24	not	not	PART
inlawrev-3567	675	25	suffered	suffer	VERB
inlawrev-3567	675	26	a	a	DET
inlawrev-3567	675	27	loss	loss	NOUN
inlawrev-3567	675	28	in	in	ADP
inlawrev-3567	675	29	value.^^	value.^^	NOUN
inlawrev-3567	675	30	'	'	PUNCT
inlawrev-3567	675	31	*	*	PUNCT
inlawrev-3567	675	32	with	with	ADP
inlawrev-3567	675	33	respect	respect	NOUN
inlawrev-3567	675	34	to	to	ADP
inlawrev-3567	675	35	the	the	DET
inlawrev-3567	675	36	kit	kit	NOUN
inlawrev-3567	675	37	building	building	NOUN
inlawrev-3567	675	38	adjustment	adjustment	NOUN
inlawrev-3567	675	39	,	,	PUNCT
inlawrev-3567	675	40	the	the	DET
inlawrev-3567	675	41	court	court	NOUN
inlawrev-3567	675	42	held	hold	VERB
inlawrev-3567	675	43	that	that	SCONJ
inlawrev-3567	675	44	damon	damon	PROPN
inlawrev-3567	675	45	had	have	AUX
inlawrev-3567	675	46	presented	present	VERB
inlawrev-3567	675	47	a	a	DET
inlawrev-3567	675	48	prima	prima	NOUN
inlawrev-3567	675	49	facie	facie	NOUN
inlawrev-3567	675	50	case	case	NOUN
inlawrev-3567	675	51	that	that	SCONJ
inlawrev-3567	675	52	its	its	PRON
inlawrev-3567	675	53	building	building	NOUN
inlawrev-3567	675	54	was	be	AUX
inlawrev-3567	675	55	eligible	eligible	ADJ
inlawrev-3567	675	56	for	for	ADP
inlawrev-3567	675	57	a	a	DET
inlawrev-3567	675	58	kit	kit	NOUN
inlawrev-3567	675	59	building	building	NOUN
inlawrev-3567	675	60	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3567	675	61	the	the	DET
inlawrev-3567	675	62	isbtc	isbtc	NOUN
inlawrev-3567	675	63	permits	permit	VERB
inlawrev-3567	675	64	a	a	DET
inlawrev-3567	675	65	fifty	fifty	NUM
inlawrev-3567	675	66	percent	percent	NOUN
inlawrev-3567	675	67	reduction	reduction	NOUN
inlawrev-3567	675	68	in	in	ADP
inlawrev-3567	675	69	the	the	DET
inlawrev-3567	675	70	base	base	NOUN
inlawrev-3567	675	71	rate	rate	NOUN
inlawrev-3567	675	72	ofkit	ofkit	NOUN
inlawrev-3567	676	1	buildings,^^^	buildings,^^^	PROPN
inlawrev-3567	677	1	which	which	PRON
inlawrev-3567	677	2	are	be	AUX
inlawrev-3567	677	3	defined	define	VERB
inlawrev-3567	677	4	as	as	SCONJ
inlawrev-3567	677	5	buildings	building	NOUN
inlawrev-3567	677	6	made	make	VERB
inlawrev-3567	677	7	of	of	ADP
inlawrev-3567	677	8	light	light	ADJ
inlawrev-3567	677	9	weight	weight	NOUN
inlawrev-3567	677	10	and	and	CCONJ
inlawrev-3567	677	11	inexpensive	inexpensive	ADJ
inlawrev-3567	677	12	materials	material	NOUN
inlawrev-3567	677	13	put	put	VERB
inlawrev-3567	677	14	together	together	ADV
inlawrev-3567	677	15	in	in	ADP
inlawrev-3567	677	16	a	a	DET
inlawrev-3567	677	17	particular	particular	ADJ
inlawrev-3567	677	18	way.^^^	way.^^^	PROPN
inlawrev-3567	677	19	damon	damon	PROPN
inlawrev-3567	677	20	presented	present	VERB
inlawrev-3567	677	21	evidence	evidence	NOUN
inlawrev-3567	677	22	to	to	ADP
inlawrev-3567	677	23	the	the	DET
inlawrev-3567	677	24	tax	tax	NOUN
inlawrev-3567	677	25	court	court	NOUN
inlawrev-3567	677	26	tending	tend	VERB
inlawrev-3567	677	27	to	to	PART
inlawrev-3567	677	28	show	show	VERB
inlawrev-3567	677	29	that	that	SCONJ
inlawrev-3567	677	30	it	it	PRON
inlawrev-3567	677	31	was	be	AUX
inlawrev-3567	677	32	entitled	entitle	VERB
inlawrev-3567	677	33	to	to	ADP
inlawrev-3567	677	34	a	a	DET
inlawrev-3567	677	35	kit	kit	NOUN
inlawrev-3567	677	36	building	building	NOUN
inlawrev-3567	677	37	adjustment	adjustment	NOUN
inlawrev-3567	677	38	because	because	SCONJ
inlawrev-3567	677	39	its	its	PRON
inlawrev-3567	677	40	main	main	ADJ
inlawrev-3567	677	41	building	building	NOUN
inlawrev-3567	677	42	was	be	AUX
inlawrev-3567	677	43	constructed	construct	VERB
inlawrev-3567	677	44	in	in	ADP
inlawrev-3567	677	45	such	such	DET
inlawrev-3567	677	46	a	a	DET
inlawrev-3567	677	47	manner	manner	NOUN
inlawrev-3567	677	48	as	as	SCONJ
inlawrev-3567	677	49	to	to	PART
inlawrev-3567	677	50	be	be	AUX
inlawrev-3567	677	51	a	a	DET
inlawrev-3567	677	52	kit	kit	NOUN
inlawrev-3567	677	53	building.^^^	building.^^^	NOUN
inlawrev-3567	677	54	the	the	DET
inlawrev-3567	677	55	254	254	NUM
inlawrev-3567	677	56	.	.	PUNCT
inlawrev-3567	678	1	i	i	PRON
inlawrev-3567	678	2	d.	d.	PROPN
inlawrev-3567	678	3	255	255	NUM
inlawrev-3567	678	4	.	.	PUNCT
inlawrev-3567	679	1	/^.	/^.	PUNCT
inlawrev-3567	679	2	at	at	ADP
inlawrev-3567	679	3	1108	1108	NUM
inlawrev-3567	679	4	.	.	PUNCT
inlawrev-3567	680	1	256	256	NUM
inlawrev-3567	680	2	.	.	X
inlawrev-3567	680	3	mat	mat	NOUN
inlawrev-3567	680	4	1109	1109	NUM
inlawrev-3567	680	5	.	.	PUNCT
inlawrev-3567	681	1	257	257	NUM
inlawrev-3567	681	2	.	.	PUNCT
inlawrev-3567	682	1	i	i	PRON
inlawrev-3567	682	2	d.	d.	PROPN
inlawrev-3567	682	3	258	258	NUM
inlawrev-3567	682	4	.	.	PUNCT
inlawrev-3567	683	1	i	i	PRON
inlawrev-3567	683	2	d.	d.	PROPN
inlawrev-3567	683	3	(	(	PUNCT
inlawrev-3567	683	4	quoting	quote	VERB
inlawrev-3567	683	5	ind	ind	PROPN
inlawrev-3567	683	6	.	.	PUNCT
inlawrev-3567	684	1	code	code	PROPN
inlawrev-3567	684	2	§	§	PROPN
inlawrev-3567	684	3	6	6	NUM
inlawrev-3567	684	4	-	-	SYM
inlawrev-3567	684	5	1.1	1.1	NUM
inlawrev-3567	684	6	-	-	SYM
inlawrev-3567	684	7	31	31	NUM
inlawrev-3567	684	8	-6(c	-6(c	NOUN
inlawrev-3567	684	9	)	)	PUNCT
inlawrev-3567	684	10	(	(	PUNCT
inlawrev-3567	684	11	2000	2000	NUM
inlawrev-3567	684	12	)	)	PUNCT
inlawrev-3567	684	13	)	)	PUNCT
inlawrev-3567	685	1	(	(	PUNCT
inlawrev-3567	685	2	emphasis	emphasis	NOUN
inlawrev-3567	685	3	deleted	delete	VERB
inlawrev-3567	685	4	)	)	PUNCT
inlawrev-3567	685	5	.	.	PUNCT
inlawrev-3567	686	1	259	259	NUM
inlawrev-3567	686	2	.	.	PUNCT
inlawrev-3567	687	1	i	i	PRON
inlawrev-3567	687	2	d	d	PROPN
inlawrev-3567	687	3	260	260	NUM
inlawrev-3567	687	4	.	.	PUNCT
inlawrev-3567	688	1	i	i	PRON
inlawrev-3567	688	2	d	d	PROPN
inlawrev-3567	688	3	261	261	NUM
inlawrev-3567	688	4	.	.	PUNCT
inlawrev-3567	688	5	mat	mat	PROPN
inlawrev-3567	688	6	1110	1110	NUM
inlawrev-3567	688	7	.	.	PUNCT
inlawrev-3567	689	1	262	262	NUM
inlawrev-3567	689	2	.	.	PUNCT
inlawrev-3567	690	1	i	i	PRON
inlawrev-3567	690	2	d.	d.	PROPN
inlawrev-3567	690	3	(	(	PUNCT
inlawrev-3567	690	4	emphasis	emphasis	NOUN
inlawrev-3567	690	5	deleted	delete	VERB
inlawrev-3567	690	6	)	)	PUNCT
inlawrev-3567	690	7	.	.	PUNCT
inlawrev-3567	691	1	263	263	NUM
inlawrev-3567	691	2	.	.	PUNCT
inlawrev-3567	692	1	i	i	PRON
inlawrev-3567	692	2	d	d	PROPN
inlawrev-3567	692	3	264	264	NUM
inlawrev-3567	692	4	.	.	PUNCT
inlawrev-3567	693	1	i	i	PRON
inlawrev-3567	693	2	d	d	PROPN
inlawrev-3567	693	3	265	265	NUM
inlawrev-3567	693	4	.	.	PUNCT
inlawrev-3567	694	1	mat	mat	PROPN
inlawrev-3567	694	2	nil	nil	NOUN
inlawrev-3567	694	3	.	.	PROPN
inlawrev-3567	695	1	266	266	NUM
inlawrev-3567	695	2	.	.	PUNCT
inlawrev-3567	696	1	i	i	PRON
inlawrev-3567	696	2	d.	d.	PROPN
inlawrev-3567	696	3	(	(	PUNCT
inlawrev-3567	696	4	referencing	reference	VERB
inlawrev-3567	696	5	ind	ind	NOUN
inlawrev-3567	696	6	.	.	PUNCT
inlawrev-3567	697	1	admin	admin	PROPN
inlawrev-3567	697	2	.	.	PUNCT
inlawrev-3567	697	3	code	code	PROPN
inlawrev-3567	697	4	tit	tit	PROPN
inlawrev-3567	697	5	.	.	PUNCT
inlawrev-3567	698	1	50	50	NUM
inlawrev-3567	698	2	,	,	PUNCT
inlawrev-3567	698	3	r.	r.	NOUN
inlawrev-3567	698	4	2.1	2.1	NUM
inlawrev-3567	698	5	-	-	SYM
inlawrev-3567	698	6	4	4	NUM
inlawrev-3567	698	7	-	-	SYM
inlawrev-3567	698	8	5	5	NUM
inlawrev-3567	698	9	(	(	PUNCT
inlawrev-3567	698	10	1992	1992	NUM
inlawrev-3567	698	11	)	)	PUNCT
inlawrev-3567	698	12	)	)	PUNCT
inlawrev-3567	698	13	.	.	PUNCT
inlawrev-3567	699	1	267	267	X
inlawrev-3567	699	2	.	.	PUNCT
inlawrev-3567	700	1	i	i	PRON
inlawrev-3567	700	2	d	d	PROPN
inlawrev-3567	700	3	268	268	NUM
inlawrev-3567	700	4	.	.	PUNCT
inlawrev-3567	701	1	i	i	PRON
inlawrev-3567	701	2	d	d	PROPN
inlawrev-3567	701	3	1562	1562	NUM
inlawrev-3567	701	4	indiana	indiana	PROPN
inlawrev-3567	701	5	law	law	PROPN
inlawrev-3567	701	6	review	review	NOUN
inlawrev-3567	702	1	[	[	X
inlawrev-3567	702	2	vol	vol	NOUN
inlawrev-3567	702	3	.	.	PUNCT
inlawrev-3567	703	1	35:1541	35:1541	NUM
inlawrev-3567	703	2	court	court	NOUN
inlawrev-3567	703	3	stated	state	VERB
inlawrev-3567	703	4	:	:	PUNCT
inlawrev-3567	703	5	"	"	PUNCT
inlawrev-3567	703	6	because	because	SCONJ
inlawrev-3567	703	7	damon	damon	PROPN
inlawrev-3567	703	8	has	have	AUX
inlawrev-3567	703	9	presented	present	VERB
inlawrev-3567	703	10	evidence	evidence	NOUN
inlawrev-3567	703	11	that	that	SCONJ
inlawrev-3567	703	12	its	its	PRON
inlawrev-3567	703	13	building	building	NOUN
inlawrev-3567	703	14	had	have	AUX
inlawrev-3567	703	15	tapered	taper	VERB
inlawrev-3567	703	16	columns	column	NOUN
inlawrev-3567	703	17	and	and	CCONJ
inlawrev-3567	703	18	cee	cee	NOUN
inlawrev-3567	703	19	channels	channel	NOUN
inlawrev-3567	703	20	(	(	PUNCT
inlawrev-3567	703	21	both	both	CCONJ
inlawrev-3567	703	22	key	key	ADJ
inlawrev-3567	703	23	factors	factor	NOUN
inlawrev-3567	703	24	in	in	ADP
inlawrev-3567	703	25	identifying	identify	VERB
inlawrev-3567	703	26	kit	kit	NOUN
inlawrev-3567	703	27	buildings	building	NOUN
inlawrev-3567	703	28	)	)	PUNCT
inlawrev-3567	703	29	as	as	ADV
inlawrev-3567	703	30	well	well	ADV
inlawrev-3567	703	31	as	as	ADP
inlawrev-3567	703	32	cross	cross	NOUN
inlawrev-3567	703	33	bracing	bracing	NOUN
inlawrev-3567	703	34	,	,	PUNCT
inlawrev-3567	703	35	this	this	DET
inlawrev-3567	703	36	court	court	NOUN
inlawrev-3567	703	37	concludes	conclude	VERB
inlawrev-3567	703	38	that	that	SCONJ
inlawrev-3567	703	39	damon	damon	PROPN
inlawrev-3567	703	40	has	have	AUX
inlawrev-3567	703	41	established	establish	VERB
inlawrev-3567	703	42	a	a	DET
inlawrev-3567	703	43	prima	prima	NOUN
inlawrev-3567	703	44	facie	facie	NOUN
inlawrev-3567	703	45	case	case	NOUN
inlawrev-3567	703	46	that	that	SCONJ
inlawrev-3567	703	47	its	its	PRON
inlawrev-3567	703	48	building	building	NOUN
inlawrev-3567	703	49	is	be	AUX
inlawrev-3567	703	50	eligible	eligible	ADJ
inlawrev-3567	703	51	for	for	ADP
inlawrev-3567	703	52	a	a	DET
inlawrev-3567	703	53	kit	kit	NOUN
inlawrev-3567	703	54	building	building	NOUN
inlawrev-3567	703	55	adjustment	adjustment	NOUN
inlawrev-3567	703	56	.	.	PUNCT
inlawrev-3567	704	1	"	"	PUNCT
inlawrev-3567	704	2	^^^	^^^	PRON
inlawrev-3567	704	3	since	since	SCONJ
inlawrev-3567	704	4	damon	damon	PROPN
inlawrev-3567	704	5	had	have	AUX
inlawrev-3567	704	6	presented	present	VERB
inlawrev-3567	704	7	a	a	DET
inlawrev-3567	704	8	prima	prima	NOUN
inlawrev-3567	704	9	facie	facie	NOUN
inlawrev-3567	704	10	case	case	NOUN
inlawrev-3567	704	11	,	,	PUNCT
inlawrev-3567	704	12	the	the	DET
inlawrev-3567	704	13	isbtc	isbtc	NOUN
inlawrev-3567	704	14	had	have	VERB
inlawrev-3567	704	15	to	to	PART
inlawrev-3567	704	16	rebut	rebut	VERB
inlawrev-3567	704	17	damon	damon	PROPN
inlawrev-3567	704	18	's	's	PART
inlawrev-3567	704	19	evidence	evidence	NOUN
inlawrev-3567	704	20	andjustify	andjustify	VERB
inlawrev-3567	704	21	its	its	PRON
inlawrev-3567	704	22	decision	decision	NOUN
inlawrev-3567	704	23	to	to	PART
inlawrev-3567	704	24	deny	deny	VERB
inlawrev-3567	704	25	a	a	DET
inlawrev-3567	704	26	kit	kit	NOUN
inlawrev-3567	704	27	building	building	NOUN
inlawrev-3567	704	28	adjustment	adjustment	NOUN
inlawrev-3567	704	29	with	with	ADP
inlawrev-3567	704	30	substantial	substantial	ADJ
inlawrev-3567	704	31	evidence.^^^	evidence.^^^	PROPN
inlawrev-3567	704	32	the	the	DET
inlawrev-3567	704	33	isbtc	isbtc	NOUN
inlawrev-3567	704	34	argued	argue	VERB
inlawrev-3567	704	35	that	that	SCONJ
inlawrev-3567	704	36	it	it	PRON
inlawrev-3567	704	37	denied	deny	VERB
inlawrev-3567	704	38	the	the	DET
inlawrev-3567	704	39	adjustment	adjustment	NOUN
inlawrev-3567	704	40	because	because	SCONJ
inlawrev-3567	704	41	damon	damon	PROPN
inlawrev-3567	704	42	had	have	AUX
inlawrev-3567	704	43	put	put	VERB
inlawrev-3567	704	44	two	two	NUM
inlawrev-3567	704	45	additions	addition	NOUN
inlawrev-3567	704	46	to	to	ADP
inlawrev-3567	704	47	the	the	DET
inlawrev-3567	704	48	main	main	ADJ
inlawrev-3567	704	49	building.^^	building.^^	NOUN
inlawrev-3567	704	50	'	'	PUNCT
inlawrev-3567	704	51	the	the	DET
inlawrev-3567	704	52	court	court	NOUN
inlawrev-3567	704	53	rejected	reject	VERB
inlawrev-3567	704	54	this	this	DET
inlawrev-3567	704	55	reason	reason	NOUN
inlawrev-3567	704	56	as	as	ADP
inlawrev-3567	704	57	insufficient	insufficient	ADJ
inlawrev-3567	704	58	to	to	PART
inlawrev-3567	704	59	rebut	rebut	VERB
inlawrev-3567	704	60	damon	damon	PROPN
inlawrev-3567	704	61	's	's	PART
inlawrev-3567	704	62	showing	showing	NOUN
inlawrev-3567	704	63	.	.	PUNCT
inlawrev-3567	705	1	the	the	DET
inlawrev-3567	705	2	court	court	NOUN
inlawrev-3567	705	3	stated	state	VERB
inlawrev-3567	705	4	that	that	SCONJ
inlawrev-3567	705	5	the	the	DET
inlawrev-3567	705	6	isbtc	isbtc	NOUN
inlawrev-3567	705	7	cited	cite	VERB
inlawrev-3567	705	8	no	no	DET
inlawrev-3567	705	9	authority	authority	NOUN
inlawrev-3567	705	10	supporting	support	VERB
inlawrev-3567	705	11	its	its	PRON
inlawrev-3567	705	12	position	position	NOUN
inlawrev-3567	705	13	that	that	SCONJ
inlawrev-3567	705	14	additions	addition	NOUN
inlawrev-3567	705	15	to	to	ADP
inlawrev-3567	705	16	an	an	DET
inlawrev-3567	705	17	otherwise	otherwise	ADV
inlawrev-3567	705	18	qualifying	qualify	VERB
inlawrev-3567	705	19	structure	structure	NOUN
inlawrev-3567	705	20	disqualified	disqualify	VERB
inlawrev-3567	705	21	that	that	DET
inlawrev-3567	705	22	structure.^^^	structure.^^^	PROPN
inlawrev-3567	705	23	as	as	ADP
inlawrev-3567	705	24	a	a	DET
inlawrev-3567	705	25	result	result	NOUN
inlawrev-3567	705	26	,	,	PUNCT
inlawrev-3567	705	27	the	the	DET
inlawrev-3567	705	28	court	court	NOUN
inlawrev-3567	705	29	held	hold	VERB
inlawrev-3567	705	30	that	that	SCONJ
inlawrev-3567	705	31	the	the	DET
inlawrev-3567	705	32	isbtc	isbtc	NOUN
inlawrev-3567	705	33	acted	act	VERB
inlawrev-3567	705	34	arbitrarily	arbitrarily	ADV
inlawrev-3567	705	35	and	and	CCONJ
inlawrev-3567	705	36	capriciously	capriciously	ADV
inlawrev-3567	705	37	in	in	ADP
inlawrev-3567	705	38	denying	deny	VERB
inlawrev-3567	705	39	the	the	DET
inlawrev-3567	705	40	kit	kit	NOUN
inlawrev-3567	705	41	building	building	NOUN
inlawrev-3567	705	42	adjustment	adjustment	NOUN
inlawrev-3567	705	43	and	and	CCONJ
inlawrev-3567	705	44	remanded	remand	VERB
inlawrev-3567	705	45	the	the	DET
inlawrev-3567	705	46	case	case	NOUN
inlawrev-3567	705	47	instructing	instruct	VERB
inlawrev-3567	705	48	the	the	DET
inlawrev-3567	705	49	isbtc	isbtc	NOUN
inlawrev-3567	705	50	to	to	PART
inlawrev-3567	705	51	reassess	reassess	VERB
inlawrev-3567	705	52	damon	damon	PROPN
inlawrev-3567	705	53	's	's	PART
inlawrev-3567	705	54	property.^^^	property.^^^	NOUN
inlawrev-3567	705	55	the	the	DET
inlawrev-3567	705	56	court	court	NOUN
inlawrev-3567	705	57	further	far	ADV
inlawrev-3567	705	58	instructed	instruct	VERB
inlawrev-3567	705	59	that	that	SCONJ
inlawrev-3567	705	60	if	if	SCONJ
inlawrev-3567	705	61	the	the	DET
inlawrev-3567	705	62	assessment	assessment	NOUN
inlawrev-3567	705	63	altered	alter	VERB
inlawrev-3567	705	64	the	the	DET
inlawrev-3567	705	65	grade	grade	NOUN
inlawrev-3567	705	66	of	of	ADP
inlawrev-3567	705	67	damon	damon	PROPN
inlawrev-3567	705	68	's	's	PART
inlawrev-3567	705	69	building	building	NOUN
inlawrev-3567	705	70	,	,	PUNCT
inlawrev-3567	705	71	the	the	DET
inlawrev-3567	705	72	isbtc	isbtc	NOUN
inlawrev-3567	705	73	must	must	AUX
inlawrev-3567	705	74	grade	grade	VERB
inlawrev-3567	705	75	it	it	PRON
inlawrev-3567	705	76	a	a	DET
inlawrev-3567	705	77	c	c	NOUN
inlawrev-3567	705	78	or	or	CCONJ
inlawrev-3567	705	79	must	must	AUX
inlawrev-3567	705	80	support	support	VERB
inlawrev-3567	705	81	with	with	ADP
inlawrev-3567	705	82	substantial	substantial	ADJ
inlawrev-3567	705	83	evidence	evidence	NOUN
inlawrev-3567	705	84	any	any	DET
inlawrev-3567	705	85	grade	grade	NOUN
inlawrev-3567	705	86	other	other	ADJ
inlawrev-3567	705	87	than	than	ADP
inlawrev-3567	705	88	a	a	DET
inlawrev-3567	705	89	c.^^^	c.^^^	NOUN
inlawrev-3567	705	90	8	8	NUM
inlawrev-3567	705	91	.	.	PUNCT
inlawrev-3567	706	1	componx	componx	PROPN
inlawrev-3567	706	2	,	,	PUNCT
inlawrev-3567	706	3	inc	inc	PROPN
inlawrev-3567	706	4	.	.	PROPN
inlawrev-3567	707	1	v.	v.	PROPN
inlawrev-3567	707	2	indiana	indiana	PROPN
inlawrev-3567	707	3	state	state	PROPN
inlawrev-3567	707	4	board	board	PROPN
inlawrev-3567	707	5	of	of	ADP
inlawrev-3567	707	6	tax	tax	PROPN
inlawrev-3567	707	7	commissioners.^^^	commissioners.^^^	PROPN
inlawrev-3567	707	8	—	—	PUNCT
inlawrev-3567	708	1	componx	componx	PROPN
inlawrev-3567	708	2	appealed	appeal	VERB
inlawrev-3567	708	3	to	to	ADP
inlawrev-3567	708	4	the	the	DET
inlawrev-3567	708	5	tax	tax	NOUN
inlawrev-3567	708	6	court	court	NOUN
inlawrev-3567	708	7	the	the	DET
inlawrev-3567	708	8	fmal	fmal	ADJ
inlawrev-3567	708	9	determination	determination	NOUN
inlawrev-3567	708	10	of	of	ADP
inlawrev-3567	708	11	the	the	DET
inlawrev-3567	708	12	isbtc	isbtc	NOUN
inlawrev-3567	708	13	assessing	assess	VERB
inlawrev-3567	708	14	componx	componx	NOUN
inlawrev-3567	708	15	's	's	PART
inlawrev-3567	708	16	property.^^^	property.^^^	PROPN
inlawrev-3567	708	17	componx	componx	PROPN
inlawrev-3567	708	18	's	's	PART
inlawrev-3567	708	19	property	property	NOUN
inlawrev-3567	708	20	was	be	AUX
inlawrev-3567	708	21	subject	subject	ADJ
inlawrev-3567	708	22	to	to	ADP
inlawrev-3567	708	23	a	a	DET
inlawrev-3567	708	24	kit	kit	NOUN
inlawrev-3567	708	25	building	build	VERB
inlawrev-3567	708	26	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3567	708	27	however	however	ADV
inlawrev-3567	708	28	,	,	PUNCT
inlawrev-3567	708	29	the	the	DET
inlawrev-3567	708	30	isbtc	isbtc	NOUN
inlawrev-3567	708	31	ruled	rule	VERB
inlawrev-3567	708	32	that	that	SCONJ
inlawrev-3567	708	33	the	the	DET
inlawrev-3567	708	34	interior	interior	ADJ
inlawrev-3567	708	35	components	component	NOUN
inlawrev-3567	708	36	of	of	ADP
inlawrev-3567	708	37	the	the	DET
inlawrev-3567	708	38	building	building	NOUN
inlawrev-3567	708	39	should	should	AUX
inlawrev-3567	708	40	be	be	AUX
inlawrev-3567	708	41	subtracted	subtract	VERB
inlawrev-3567	708	42	from	from	ADP
inlawrev-3567	708	43	the	the	DET
inlawrev-3567	708	44	base	base	NOUN
inlawrev-3567	708	45	price	price	NOUN
inlawrev-3567	708	46	of	of	ADP
inlawrev-3567	708	47	the	the	DET
inlawrev-3567	708	48	building	building	NOUN
inlawrev-3567	708	49	before	before	ADP
inlawrev-3567	708	50	applying	apply	VERB
inlawrev-3567	708	51	the	the	DET
inlawrev-3567	708	52	fifty	fifty	NUM
inlawrev-3567	708	53	percent	percent	NOUN
inlawrev-3567	708	54	reduction^^	reduction^^	NOUN
inlawrev-3567	708	55	*	*	VERB
inlawrev-3567	708	56	for	for	ADP
inlawrev-3567	708	57	the	the	DET
inlawrev-3567	708	58	kit	kit	NOUN
inlawrev-3567	708	59	building	building	NOUN
inlawrev-3567	708	60	adjustment	adjustment	NOUN
inlawrev-3567	708	61	and	and	CCONJ
inlawrev-3567	708	62	then	then	ADV
inlawrev-3567	708	63	fully	fully	ADV
inlawrev-3567	708	64	added	add	VERB
inlawrev-3567	708	65	back	back	ADV
inlawrev-3567	708	66	in	in	ADV
inlawrev-3567	708	67	after	after	SCONJ
inlawrev-3567	708	68	the	the	DET
inlawrev-3567	708	69	adjustment	adjustment	NOUN
inlawrev-3567	708	70	has	have	AUX
inlawrev-3567	708	71	been	be	AUX
inlawrev-3567	708	72	made.^^^	made.^^^	VERB
inlawrev-3567	708	73	the	the	DET
inlawrev-3567	708	74	issue	issue	NOUN
inlawrev-3567	708	75	was	be	AUX
inlawrev-3567	708	76	whether	whether	SCONJ
inlawrev-3567	708	77	this	this	DET
inlawrev-3567	708	78	procedure	procedure	NOUN
inlawrev-3567	708	79	constituted	constitute	VERB
inlawrev-3567	708	80	an	an	DET
inlawrev-3567	708	81	abuse	abuse	NOUN
inlawrev-3567	708	82	of	of	ADP
inlawrev-3567	708	83	discretion	discretion	NOUN
inlawrev-3567	708	84	by	by	ADP
inlawrev-3567	708	85	the	the	DET
inlawrev-3567	708	86	isbtc.^^^	isbtc.^^^	NOUN
inlawrev-3567	708	87	the	the	DET
inlawrev-3567	708	88	tax	tax	NOUN
inlawrev-3567	708	89	court	court	NOUN
inlawrev-3567	708	90	ruled	rule	VERB
inlawrev-3567	708	91	that	that	SCONJ
inlawrev-3567	708	92	this	this	DET
inlawrev-3567	708	93	procedure	procedure	NOUN
inlawrev-3567	708	94	was	be	AUX
inlawrev-3567	708	95	not	not	PART
inlawrev-3567	708	96	an	an	DET
inlawrev-3567	708	97	abuse	abuse	NOUN
inlawrev-3567	708	98	of	of	ADP
inlawrev-3567	708	99	discretion	discretion	NOUN
inlawrev-3567	708	100	or	or	CCONJ
inlawrev-3567	708	101	arbitrary	arbitrary	ADJ
inlawrev-3567	708	102	and	and	CCONJ
inlawrev-3567	708	103	capricious	capricious	ADJ
inlawrev-3567	708	104	action	action	NOUN
inlawrev-3567	708	105	by	by	ADP
inlawrev-3567	708	106	the	the	DET
inlawrev-3567	708	107	isbtc.^	isbtc.^	PROPN
inlawrev-3567	708	108	*	*	PUNCT
inlawrev-3567	708	109	'	'	PUNCT
inlawrev-3567	708	110	the	the	DET
inlawrev-3567	708	111	court	court	NOUN
inlawrev-3567	708	112	reasoned	reason	VERB
inlawrev-3567	708	113	that	that	SCONJ
inlawrev-3567	708	114	the	the	DET
inlawrev-3567	708	115	kit	kit	NOUN
inlawrev-3567	708	116	building	building	NOUN
inlawrev-3567	708	117	adjustment	adjustment	NOUN
inlawrev-3567	708	118	statute	statute	NOUN
inlawrev-3567	708	119	did	do	AUX
inlawrev-3567	708	120	not	not	PART
inlawrev-3567	708	121	provide	provide	VERB
inlawrev-3567	708	122	for	for	SCONJ
inlawrev-3567	708	123	the	the	DET
inlawrev-3567	708	124	interior	interior	ADJ
inlawrev-3567	708	125	components	component	NOUN
inlawrev-3567	708	126	to	to	PART
inlawrev-3567	708	127	be	be	AUX
inlawrev-3567	708	128	reduced	reduce	VERB
inlawrev-3567	708	129	by	by	ADP
inlawrev-3567	708	130	fifty	fifty	NUM
inlawrev-3567	708	131	percent.^*^	percent.^*^	NOUN
inlawrev-3567	708	132	further	far	ADV
inlawrev-3567	708	133	,	,	PUNCT
inlawrev-3567	708	134	the	the	DET
inlawrev-3567	708	135	court	court	NOUN
inlawrev-3567	708	136	stated	state	VERB
inlawrev-3567	708	137	that	that	SCONJ
inlawrev-3567	708	138	the	the	DET
inlawrev-3567	708	139	isbtc	isbtc	NOUN
inlawrev-3567	708	140	developed	develop	VERB
inlawrev-3567	708	141	the	the	DET
inlawrev-3567	708	142	subtraction	subtraction	NOUN
inlawrev-3567	708	143	method	method	NOUN
inlawrev-3567	708	144	through	through	ADP
inlawrev-3567	708	145	its	its	PRON
inlawrev-3567	708	146	instructional	instructional	ADJ
inlawrev-3567	708	147	bulletins.^*^	bulletins.^*^	NOUN
inlawrev-3567	708	148	the	the	DET
inlawrev-3567	708	149	court	court	NOUN
inlawrev-3567	708	150	stated	state	VERB
inlawrev-3567	708	151	that	that	SCONJ
inlawrev-3567	708	152	269	269	NUM
inlawrev-3567	708	153	.	.	PUNCT
inlawrev-3567	709	1	i	i	PRON
inlawrev-3567	709	2	d.	d.	PROPN
inlawrev-3567	709	3	270	270	NUM
inlawrev-3567	709	4	.	.	PUNCT
inlawrev-3567	709	5	mat	mat	PROPN
inlawrev-3567	709	6	1112	1112	NUM
inlawrev-3567	709	7	.	.	PUNCT
inlawrev-3567	710	1	271	271	NUM
inlawrev-3567	710	2	.	.	PUNCT
inlawrev-3567	711	1	i	i	PRON
inlawrev-3567	711	2	d	d	PROPN
inlawrev-3567	711	3	272	272	NUM
inlawrev-3567	711	4	.	.	PUNCT
inlawrev-3567	712	1	i	i	AUX
inlawrev-3567	712	2	d	d	PROPN
inlawrev-3567	712	3	273	273	NUM
inlawrev-3567	712	4	.	.	PUNCT
inlawrev-3567	712	5	mat	mat	NOUN
inlawrev-3567	712	6	1113	1113	NUM
inlawrev-3567	712	7	.	.	PUNCT
inlawrev-3567	713	1	274	274	NUM
inlawrev-3567	713	2	.	.	PUNCT
inlawrev-3567	714	1	i	i	PRON
inlawrev-3567	714	2	d	d	PROPN
inlawrev-3567	714	3	275	275	NUM
inlawrev-3567	714	4	.	.	PUNCT
inlawrev-3567	715	1	741	741	NUM
inlawrev-3567	715	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	715	3	442	442	NUM
inlawrev-3567	715	4	(	(	PUNCT
inlawrev-3567	715	5	ind	ind	NOUN
inlawrev-3567	715	6	.	.	PUNCT
inlawrev-3567	716	1	t.c	t.c	PROPN
inlawrev-3567	716	2	.	.	PROPN
inlawrev-3567	716	3	2000	2000	NUM
inlawrev-3567	716	4	)	)	PUNCT
inlawrev-3567	716	5	.	.	PUNCT
inlawrev-3567	717	1	276	276	X
inlawrev-3567	717	2	.	.	PUNCT
inlawrev-3567	718	1	i	i	PRON
inlawrev-3567	718	2	d	d	PROPN
inlawrev-3567	718	3	at	at	ADP
inlawrev-3567	718	4	443	443	NUM
inlawrev-3567	718	5	.	.	NOUN
inlawrev-3567	718	6	277	277	NUM
inlawrev-3567	718	7	.	.	PUNCT
inlawrev-3567	719	1	i	i	PRON
inlawrev-3567	719	2	d	d	PROPN
inlawrev-3567	719	3	278	278	NUM
inlawrev-3567	719	4	.	.	PUNCT
inlawrev-3567	720	1	mat	mat	NOUN
inlawrev-3567	720	2	445	445	NUM
inlawrev-3567	720	3	.	.	PUNCT
inlawrev-3567	721	1	279	279	NUM
inlawrev-3567	721	2	.	.	PUNCT
inlawrev-3567	722	1	i	i	PRON
inlawrev-3567	722	2	d	d	PROPN
inlawrev-3567	722	3	280	280	NUM
inlawrev-3567	722	4	.	.	PUNCT
inlawrev-3567	723	1	i	i	PRON
inlawrev-3567	723	2	d	d	PROPN
inlawrev-3567	723	3	at	at	ADP
inlawrev-3567	723	4	444	444	NUM
inlawrev-3567	723	5	.	.	PUNCT
inlawrev-3567	724	1	281	281	NUM
inlawrev-3567	724	2	.	.	PUNCT
inlawrev-3567	725	1	mat	mat	PROPN
inlawrev-3567	725	2	446	446	NUM
inlawrev-3567	725	3	.	.	PUNCT
inlawrev-3567	725	4	282	282	NUM
inlawrev-3567	725	5	.	.	PUNCT
inlawrev-3567	726	1	i	i	PRON
inlawrev-3567	726	2	d	d	PROPN
inlawrev-3567	726	3	5eelnd.admln.codetit	5eelnd.admln.codetit	NUM
inlawrev-3567	726	4	.	.	PUNCT
inlawrev-3567	727	1	50	50	NUM
inlawrev-3567	727	2	,	,	PUNCT
inlawrev-3567	727	3	r.	r.	NOUN
inlawrev-3567	727	4	2.1	2.1	NUM
inlawrev-3567	727	5	-	-	PUNCT
inlawrev-3567	727	6	4	4	NUM
inlawrev-3567	727	7	-	-	NUM
inlawrev-3567	727	8	5(1992	5(1992	NUM
inlawrev-3567	727	9	)	)	PUNCT
inlawrev-3567	727	10	.	.	PUNCT
inlawrev-3567	728	1	283	283	NUM
inlawrev-3567	728	2	.	.	PUNCT
inlawrev-3567	729	1	componx	componx	PROPN
inlawrev-3567	729	2	,	,	PUNCT
inlawrev-3567	729	3	inc	inc	PROPN
inlawrev-3567	729	4	.	.	PROPN
inlawrev-3567	729	5	,	,	PUNCT
inlawrev-3567	729	6	741	741	NUM
inlawrev-3567	729	7	n.e.2d	n.e.2d	NOUN
inlawrev-3567	729	8	at	at	ADP
inlawrev-3567	729	9	444	444	NUM
inlawrev-3567	729	10	-	-	SYM
inlawrev-3567	729	11	45	45	NUM
inlawrev-3567	729	12	.	.	PUNCT
inlawrev-3567	730	1	see	see	VERB
inlawrev-3567	730	2	ind	ind	PROPN
inlawrev-3567	730	3	.	.	PUNCT
inlawrev-3567	731	1	admin	admin	PROPN
inlawrev-3567	731	2	.	.	PUNCT
inlawrev-3567	731	3	code	code	PROPN
inlawrev-3567	731	4	tit	tit	PROPN
inlawrev-3567	731	5	.	.	PUNCT
inlawrev-3567	732	1	50	50	NUM
inlawrev-3567	732	2	,	,	PUNCT
inlawrev-3567	732	3	r.	r.	NOUN
inlawrev-3567	732	4	4.2	4.2	NUM
inlawrev-3567	732	5	-	-	SYM
inlawrev-3567	732	6	1	1	NUM
inlawrev-3567	732	7	-	-	SYM
inlawrev-3567	732	8	5	5	NUM
inlawrev-3567	732	9	(	(	PUNCT
inlawrev-3567	732	10	1992	1992	NUM
inlawrev-3567	732	11	)	)	PUNCT
inlawrev-3567	732	12	(	(	PUNCT
inlawrev-3567	732	13	permitting	permit	VERB
inlawrev-3567	732	14	the	the	DET
inlawrev-3567	732	15	isbtc	isbtc	NOUN
inlawrev-3567	732	16	to	to	PART
inlawrev-3567	732	17	issue	issue	VERB
inlawrev-3567	732	18	instructional	instructional	ADJ
inlawrev-3567	732	19	bulletins	bulletin	NOUN
inlawrev-3567	732	20	to	to	PART
inlawrev-3567	732	21	provide	provide	VERB
inlawrev-3567	732	22	instructions	instruction	NOUN
inlawrev-3567	732	23	to	to	ADP
inlawrev-3567	732	24	assessors	assessor	NOUN
inlawrev-3567	732	25	)	)	PUNCT
inlawrev-3567	732	26	.	.	PUNCT
inlawrev-3567	733	1	2002	2002	NUM
inlawrev-3567	733	2	]	]	PUNCT
inlawrev-3567	733	3	taxation	taxation	NOUN
inlawrev-3567	733	4	1563	1563	NUM
inlawrev-3567	733	5	"	"	PUNCT
inlawrev-3567	733	6	instructional	instructional	ADJ
inlawrev-3567	733	7	bulletins	bulletin	NOUN
inlawrev-3567	733	8	hold	hold	VERB
inlawrev-3567	733	9	a	a	DET
inlawrev-3567	733	10	lofty	lofty	ADJ
inlawrev-3567	733	11	position	position	NOUN
inlawrev-3567	733	12	in	in	ADP
inlawrev-3567	733	13	property	property	NOUN
inlawrev-3567	733	14	tax	tax	NOUN
inlawrev-3567	733	15	law	law	NOUN
inlawrev-3567	733	16	.	.	PUNCT
inlawrev-3567	734	1	"^	"^	X
inlawrev-3567	734	2	*	*	PUNCT
inlawrev-3567	734	3	''	''	PUNCT
inlawrev-3567	734	4	the	the	DET
inlawrev-3567	734	5	court	court	NOUN
inlawrev-3567	734	6	held	hold	VERB
inlawrev-3567	734	7	that	that	SCONJ
inlawrev-3567	734	8	instructional	instructional	ADJ
inlawrev-3567	734	9	bulletin	bulletin	NOUN
inlawrev-3567	734	10	92	92	NUM
inlawrev-3567	734	11	-	-	SYM
inlawrev-3567	734	12	1	1	NUM
inlawrev-3567	734	13	,	,	PUNCT
inlawrev-3567	734	14	the	the	DET
inlawrev-3567	734	15	one	one	NOUN
inlawrev-3567	734	16	describing	describe	VERB
inlawrev-3567	734	17	the	the	DET
inlawrev-3567	734	18	subtraction	subtraction	NOUN
inlawrev-3567	734	19	method	method	NOUN
inlawrev-3567	734	20	,	,	PUNCT
inlawrev-3567	734	21	prevails	prevail	VERB
inlawrev-3567	734	22	over	over	ADP
inlawrev-3567	734	23	other	other	ADJ
inlawrev-3567	734	24	previous	previous	ADJ
inlawrev-3567	734	25	,	,	PUNCT
inlawrev-3567	734	26	less	less	ADV
inlawrev-3567	734	27	specific	specific	ADJ
inlawrev-3567	734	28	,	,	PUNCT
inlawrev-3567	734	29	and	and	CCONJ
inlawrev-3567	734	30	contradictory	contradictory	ADJ
inlawrev-3567	734	31	instructional	instructional	ADJ
inlawrev-3567	734	32	bulletins.^^^	bulletins.^^^	NOUN
inlawrev-3567	734	33	therefore	therefore	ADV
inlawrev-3567	734	34	,	,	PUNCT
inlawrev-3567	734	35	this	this	DET
inlawrev-3567	734	36	method	method	NOUN
inlawrev-3567	734	37	holds	hold	VERB
inlawrev-3567	734	38	near	near	ADP
inlawrev-3567	734	39	-	-	PUNCT
inlawrev-3567	734	40	statutory	statutory	ADJ
inlawrev-3567	734	41	status	status	NOUN
inlawrev-3567	734	42	according	accord	VERB
inlawrev-3567	734	43	to	to	ADP
inlawrev-3567	734	44	the	the	DET
inlawrev-3567	734	45	tax	tax	NOUN
inlawrev-3567	734	46	court	court	NOUN
inlawrev-3567	734	47	.	.	PUNCT
inlawrev-3567	735	1	the	the	DET
inlawrev-3567	735	2	court	court	NOUN
inlawrev-3567	735	3	further	far	ADV
inlawrev-3567	735	4	supported	support	VERB
inlawrev-3567	735	5	its	its	PRON
inlawrev-3567	735	6	holding	holding	NOUN
inlawrev-3567	735	7	by	by	ADP
inlawrev-3567	735	8	stating	state	VERB
inlawrev-3567	735	9	that	that	SCONJ
inlawrev-3567	735	10	previous	previous	ADJ
inlawrev-3567	735	11	instructional	instructional	ADJ
inlawrev-3567	735	12	bulletins	bulletin	NOUN
inlawrev-3567	735	13	,	,	PUNCT
inlawrev-3567	735	14	such	such	ADJ
inlawrev-3567	735	15	as	as	ADP
inlawrev-3567	735	16	instructional	instructional	ADJ
inlawrev-3567	735	17	bulletin	bulletin	NOUN
inlawrev-3567	735	18	91	91	NUM
inlawrev-3567	735	19	-	-	PUNCT
inlawrev-3567	735	20	8,^*^	8,^*^	NUM
inlawrev-3567	735	21	indicate	indicate	VERB
inlawrev-3567	735	22	that	that	SCONJ
inlawrev-3567	735	23	the	the	DET
inlawrev-3567	735	24	kit	kit	NOUN
inlawrev-3567	735	25	building	building	NOUN
inlawrev-3567	735	26	adjustment	adjustment	NOUN
inlawrev-3567	735	27	was	be	AUX
inlawrev-3567	735	28	meant	mean	VERB
inlawrev-3567	735	29	to	to	PART
inlawrev-3567	735	30	apply	apply	VERB
inlawrev-3567	735	31	only	only	ADV
inlawrev-3567	735	32	to	to	ADP
inlawrev-3567	735	33	the	the	DET
inlawrev-3567	735	34	shell	shell	NOUN
inlawrev-3567	735	35	of	of	ADP
inlawrev-3567	735	36	the	the	DET
inlawrev-3567	735	37	building	building	NOUN
inlawrev-3567	735	38	and	and	CCONJ
inlawrev-3567	735	39	not	not	PART
inlawrev-3567	735	40	its	its	PRON
inlawrev-3567	735	41	interior	interior	ADJ
inlawrev-3567	735	42	components.^^^	components.^^^	NOUN
inlawrev-3567	735	43	to	to	PART
inlawrev-3567	735	44	conclude	conclude	VERB
inlawrev-3567	735	45	,	,	PUNCT
inlawrev-3567	735	46	the	the	DET
inlawrev-3567	735	47	court	court	NOUN
inlawrev-3567	735	48	held	hold	VERB
inlawrev-3567	735	49	:	:	PUNCT
inlawrev-3567	735	50	because	because	SCONJ
inlawrev-3567	735	51	the	the	DET
inlawrev-3567	735	52	[	[	PUNCT
inlawrev-3567	735	53	isbtc	isbtc	X
inlawrev-3567	735	54	]	]	X
inlawrev-3567	735	55	's	's	PART
inlawrev-3567	735	56	interpretation	interpretation	NOUN
inlawrev-3567	735	57	of	of	ADP
inlawrev-3567	735	58	ind	ind	PROPN
inlawrev-3567	735	59	.	.	PUNCT
inlawrev-3567	736	1	admin	admin	PROPN
inlawrev-3567	736	2	.	.	PUNCT
inlawrev-3567	736	3	code	code	PROPN
inlawrev-3567	736	4	tit	tit	PROPN
inlawrev-3567	736	5	.	.	PUNCT
inlawrev-3567	737	1	50	50	NUM
inlawrev-3567	737	2	,	,	PUNCT
inlawrev-3567	737	3	r.	r.	NOUN
inlawrev-3567	737	4	2.1	2.1	NUM
inlawrev-3567	737	5	-	-	SYM
inlawrev-3567	737	6	4	4	NUM
inlawrev-3567	737	7	-	-	SYM
inlawrev-3567	737	8	5	5	NUM
inlawrev-3567	737	9	via	via	ADP
inlawrev-3567	737	10	[	[	PUNCT
inlawrev-3567	737	11	instructional	instructional	ADJ
inlawrev-3567	737	12	bulletin	bulletin	NOUN
inlawrev-3567	737	13	]	]	PUNCT
inlawrev-3567	737	14	92	92	NUM
inlawrev-3567	737	15	-	-	SYM
inlawrev-3567	737	16	1	1	NUM
inlawrev-3567	737	17	is	be	AUX
inlawrev-3567	737	18	not	not	PART
inlawrev-3567	737	19	inconsistent	inconsistent	ADJ
inlawrev-3567	737	20	with	with	ADP
inlawrev-3567	737	21	the	the	DET
inlawrev-3567	737	22	regulation	regulation	NOUN
inlawrev-3567	737	23	itself	itself	PRON
inlawrev-3567	737	24	,	,	PUNCT
inlawrev-3567	737	25	reflects	reflect	VERB
inlawrev-3567	737	26	the	the	DET
inlawrev-3567	737	27	purpose	purpose	NOUN
inlawrev-3567	737	28	ofthe	ofthe	NOUN
inlawrev-3567	737	29	kit	kit	NOUN
inlawrev-3567	737	30	building	building	NOUN
inlawrev-3567	737	31	adjustment	adjustment	NOUN
inlawrev-3567	737	32	,	,	PUNCT
inlawrev-3567	737	33	and	and	CCONJ
inlawrev-3567	737	34	is	be	AUX
inlawrev-3567	737	35	the	the	DET
inlawrev-3567	737	36	most	most	ADV
inlawrev-3567	737	37	recent	recent	ADJ
inlawrev-3567	737	38	,	,	PUNCT
inlawrev-3567	737	39	specific	specific	ADJ
inlawrev-3567	737	40	,	,	PUNCT
inlawrev-3567	737	41	and	and	CCONJ
inlawrev-3567	737	42	objective	objective	ADJ
inlawrev-3567	737	43	explanation	explanation	NOUN
inlawrev-3567	737	44	by	by	ADP
inlawrev-3567	737	45	the	the	DET
inlawrev-3567	737	46	[	[	X
inlawrev-3567	737	47	isbtc	isbtc	NOUN
inlawrev-3567	737	48	]	]	PUNCT
inlawrev-3567	737	49	,	,	PUNCT
inlawrev-3567	737	50	this	this	DET
inlawrev-3567	737	51	court	court	NOUN
inlawrev-3567	737	52	holds	hold	VERB
inlawrev-3567	737	53	that	that	SCONJ
inlawrev-3567	737	54	the	the	DET
inlawrev-3567	737	55	method	method	NOUN
inlawrev-3567	737	56	of	of	ADP
inlawrev-3567	737	57	calculating	calculate	VERB
inlawrev-3567	737	58	the	the	DET
inlawrev-3567	737	59	kit	kit	NOUN
inlawrev-3567	737	60	building	building	NOUN
inlawrev-3567	737	61	adjustment	adjustment	NOUN
inlawrev-3567	737	62	therein	therein	ADV
inlawrev-3567	737	63	is	be	AUX
inlawrev-3567	737	64	not	not	PART
inlawrev-3567	737	65	arbitrary	arbitrary	ADJ
inlawrev-3567	737	66	or	or	CCONJ
inlawrev-3567	737	67	capricious	capricious	ADJ
inlawrev-3567	737	68	and	and	CCONJ
inlawrev-3567	737	69	is	be	AUX
inlawrev-3567	737	70	not	not	PART
inlawrev-3567	737	71	an	an	DET
inlawrev-3567	737	72	abuse	abuse	NOUN
inlawrev-3567	737	73	of	of	ADP
inlawrev-3567	737	74	the	the	DET
inlawrev-3567	737	75	isbtc	isbtc	NOUN
inlawrev-3567	737	76	's	's	PART
inlawrev-3567	737	77	discretion.^	discretion.^	NOUN
inlawrev-3567	737	78	*	*	PROPN
inlawrev-3567	737	79	*	*	PROPN
inlawrev-3567	737	80	9	9	X
inlawrev-3567	737	81	.	.	X
inlawrev-3567	738	1	clark	clark	PROPN
inlawrev-3567	738	2	v.	v.	PROPN
inlawrev-3567	738	3	state	state	PROPN
inlawrev-3567	738	4	board	board	PROPN
inlawrev-3567	738	5	of	of	ADP
inlawrev-3567	738	6	tax	tax	NOUN
inlawrev-3567	738	7	commissioners.^*^—clark	commissioners.^*^—clark	NOUN
inlawrev-3567	738	8	appealed	appeal	VERB
inlawrev-3567	738	9	a	a	DET
inlawrev-3567	738	10	final	final	ADJ
inlawrev-3567	738	11	determination	determination	NOUN
inlawrev-3567	738	12	by	by	ADP
inlawrev-3567	738	13	the	the	DET
inlawrev-3567	738	14	isbtc	isbtc	NOUN
inlawrev-3567	738	15	adjusting	adjust	VERB
inlawrev-3567	738	16	the	the	DET
inlawrev-3567	738	17	grade	grade	NOUN
inlawrev-3567	738	18	assigned	assign	VERB
inlawrev-3567	738	19	to	to	ADP
inlawrev-3567	738	20	clark	clark	NOUN
inlawrev-3567	738	21	's	's	PART
inlawrev-3567	738	22	apartment	apartment	NOUN
inlawrev-3567	738	23	complex	complex	NOUN
inlawrev-3567	738	24	to	to	ADP
inlawrev-3567	738	25	a	a	DET
inlawrev-3567	738	26	c-1	c-1	NOUN
inlawrev-3567	738	27	and	and	CCONJ
inlawrev-3567	738	28	refusing	refuse	VERB
inlawrev-3567	738	29	to	to	PART
inlawrev-3567	738	30	issue	issue	VERB
inlawrev-3567	738	31	an	an	DET
inlawrev-3567	738	32	obsolescence	obsolescence	NOUN
inlawrev-3567	738	33	adjustment.^^^	adjustment.^^^	NOUN
inlawrev-3567	738	34	the	the	DET
inlawrev-3567	738	35	tax	tax	NOUN
inlawrev-3567	738	36	court	court	NOUN
inlawrev-3567	738	37	held	hold	VERB
inlawrev-3567	738	38	that	that	SCONJ
inlawrev-3567	738	39	the	the	DET
inlawrev-3567	738	40	isbtc	isbtc	NOUN
inlawrev-3567	738	41	erred	err	VERB
inlawrev-3567	738	42	in	in	ADP
inlawrev-3567	738	43	adjusting	adjust	VERB
inlawrev-3567	738	44	the	the	DET
inlawrev-3567	738	45	grade	grade	NOUN
inlawrev-3567	738	46	on	on	ADP
inlawrev-3567	738	47	clark	clark	PROPN
inlawrev-3567	738	48	's	's	PART
inlawrev-3567	738	49	property	property	NOUN
inlawrev-3567	738	50	from	from	ADP
inlawrev-3567	738	51	a	a	DET
inlawrev-3567	738	52	c	c	NOUN
inlawrev-3567	738	53	to	to	ADP
inlawrev-3567	738	54	a	a	DET
inlawrev-3567	738	55	c-1.^^^	c-1.^^^	PROPN
inlawrev-3567	738	56	in	in	ADP
inlawrev-3567	738	57	its	its	PRON
inlawrev-3567	738	58	final	final	ADJ
inlawrev-3567	738	59	determination	determination	NOUN
inlawrev-3567	738	60	,	,	PUNCT
inlawrev-3567	738	61	the	the	DET
inlawrev-3567	738	62	isbtc	isbtc	NOUN
inlawrev-3567	738	63	offered	offer	VERB
inlawrev-3567	738	64	no	no	DET
inlawrev-3567	738	65	explanation	explanation	NOUN
inlawrev-3567	738	66	as	as	ADP
inlawrev-3567	738	67	to	to	ADP
inlawrev-3567	738	68	why	why	SCONJ
inlawrev-3567	738	69	it	it	PRON
inlawrev-3567	738	70	adjusted	adjust	VERB
inlawrev-3567	738	71	clark	clark	NOUN
inlawrev-3567	738	72	's	's	PART
inlawrev-3567	738	73	grade.^^^	grade.^^^	NOUN
inlawrev-3567	738	74	at	at	ADP
inlawrev-3567	738	75	the	the	DET
inlawrev-3567	738	76	trial	trial	NOUN
inlawrev-3567	738	77	before	before	ADP
inlawrev-3567	738	78	the	the	DET
inlawrev-3567	738	79	tax	tax	NOUN
inlawrev-3567	738	80	court	court	NOUN
inlawrev-3567	738	81	,	,	PUNCT
inlawrev-3567	738	82	however	however	ADV
inlawrev-3567	738	83	,	,	PUNCT
inlawrev-3567	738	84	the	the	DET
inlawrev-3567	738	85	hearing	hear	VERB
inlawrev-3567	738	86	officer	officer	NOUN
inlawrev-3567	738	87	ofclark	ofclark	PROPN
inlawrev-3567	738	88	's	's	PART
inlawrev-3567	738	89	administrative	administrative	ADJ
inlawrev-3567	738	90	hearing	hearing	NOUN
inlawrev-3567	738	91	testified	testify	VERB
inlawrev-3567	738	92	that	that	SCONJ
inlawrev-3567	738	93	she	she	PRON
inlawrev-3567	738	94	based	base	VERB
inlawrev-3567	738	95	the	the	DET
inlawrev-3567	738	96	adjustment	adjustment	NOUN
inlawrev-3567	738	97	on	on	ADP
inlawrev-3567	738	98	deviations	deviation	NOUN
inlawrev-3567	738	99	of	of	ADP
inlawrev-3567	738	100	clark	clark	NOUN
inlawrev-3567	738	101	's	's	PART
inlawrev-3567	738	102	apartment	apartment	NOUN
inlawrev-3567	738	103	building	building	NOUN
inlawrev-3567	738	104	from	from	ADP
inlawrev-3567	738	105	the	the	DET
inlawrev-3567	738	106	"	"	PUNCT
inlawrev-3567	738	107	specifications	specification	NOUN
inlawrev-3567	738	108	ofthe	ofthe	NOUN
inlawrev-3567	738	109	gcr	gcr	NOUN
inlawrev-3567	738	110	apartment	apartment	NOUN
inlawrev-3567	738	111	model	model	NOUN
inlawrev-3567	738	112	.	.	PUNCT
inlawrev-3567	738	113	"^'^	"^'^	PROPN
inlawrev-3567	739	1	the	the	DET
inlawrev-3567	739	2	court	court	NOUN
inlawrev-3567	739	3	held	hold	VERB
inlawrev-3567	739	4	that	that	SCONJ
inlawrev-3567	739	5	the	the	DET
inlawrev-3567	739	6	isbtc	isbtc	NOUN
inlawrev-3567	739	7	could	could	AUX
inlawrev-3567	739	8	not	not	PART
inlawrev-3567	739	9	support	support	VERB
inlawrev-3567	739	10	its	its	PRON
inlawrev-3567	739	11	final	final	ADJ
inlawrev-3567	739	12	determination	determination	NOUN
inlawrev-3567	739	13	by	by	ADP
inlawrev-3567	739	14	"	"	PUNCT
inlawrev-3567	739	15	referring	refer	VERB
inlawrev-3567	739	16	to	to	ADP
inlawrev-3567	739	17	reasons	reason	NOUN
inlawrev-3567	739	18	that	that	PRON
inlawrev-3567	739	19	were	be	AUX
inlawrev-3567	739	20	not	not	PART
inlawrev-3567	739	21	previously	previously	ADV
inlawrev-3567	739	22	ruled	rule	VERB
inlawrev-3567	739	23	upon	upon	SCONJ
inlawrev-3567	739	24	,	,	PUNCT
inlawrev-3567	739	25	but	but	CCONJ
inlawrev-3567	739	26	that	that	PRON
inlawrev-3567	739	27	[	[	X
inlawrev-3567	739	28	were	be	AUX
inlawrev-3567	739	29	]	]	PUNCT
inlawrev-3567	739	30	offered	offer	VERB
inlawrev-3567	739	31	as	as	ADP
inlawrev-3567	739	32	post	post	X
inlawrev-3567	739	33	hoc	hoc	X
inlawrev-3567	739	34	rationalizations	rationalization	NOUN
inlawrev-3567	739	35	.	.	PUNCT
inlawrev-3567	740	1	"^^	"^^	PROPN
inlawrev-3567	740	2	"	"	PUNCT
inlawrev-3567	740	3	*	*	PUNCT
inlawrev-3567	740	4	since	since	SCONJ
inlawrev-3567	740	5	the	the	DET
inlawrev-3567	740	6	hearing	hearing	NOUN
inlawrev-3567	740	7	officer	officer	NOUN
inlawrev-3567	740	8	's	's	PART
inlawrev-3567	740	9	trial	trial	NOUN
inlawrev-3567	740	10	testimony	testimony	NOUN
inlawrev-3567	740	11	was	be	AUX
inlawrev-3567	740	12	the	the	DET
inlawrev-3567	740	13	first	first	ADJ
inlawrev-3567	740	14	explanation	explanation	NOUN
inlawrev-3567	740	15	on	on	ADP
inlawrev-3567	740	16	the	the	DET
inlawrev-3567	740	17	adjustment	adjustment	NOUN
inlawrev-3567	740	18	,	,	PUNCT
inlawrev-3567	740	19	the	the	DET
inlawrev-3567	740	20	tax	tax	NOUN
inlawrev-3567	740	21	court	court	NOUN
inlawrev-3567	740	22	reversed	reverse	VERB
inlawrev-3567	740	23	and	and	CCONJ
inlawrev-3567	740	24	remanded	remand	VERB
inlawrev-3567	740	25	the	the	DET
inlawrev-3567	740	26	isbtc	isbtc	NOUN
inlawrev-3567	740	27	's	's	PART
inlawrev-3567	740	28	grade	grade	NOUN
inlawrev-3567	740	29	284	284	NUM
inlawrev-3567	740	30	.	.	PUNCT
inlawrev-3567	741	1	componx	componx	PROPN
inlawrev-3567	741	2	,	,	PUNCT
inlawrev-3567	741	3	inc	inc	PROPN
inlawrev-3567	741	4	.	.	PROPN
inlawrev-3567	741	5	,	,	PUNCT
inlawrev-3567	741	6	741	741	NUM
inlawrev-3567	741	7	n.e.2d	n.e.2d	NOUN
inlawrev-3567	741	8	at	at	ADP
inlawrev-3567	741	9	446	446	NUM
inlawrev-3567	741	10	.	.	PUNCT
inlawrev-3567	741	11	285	285	NUM
inlawrev-3567	741	12	.	.	PUNCT
inlawrev-3567	742	1	i	i	PRON
inlawrev-3567	742	2	d.	d.	PROPN
inlawrev-3567	742	3	at	at	ADP
inlawrev-3567	742	4	447	447	NUM
inlawrev-3567	742	5	.	.	PUNCT
inlawrev-3567	743	1	286	286	NUM
inlawrev-3567	743	2	.	.	PUNCT
inlawrev-3567	744	1	instructional	instructional	ADJ
inlawrev-3567	744	2	bulletin	bulletin	NOUN
inlawrev-3567	744	3	9	9	NUM
inlawrev-3567	744	4	1	1	NUM
inlawrev-3567	744	5	-8	-8	NOUN
inlawrev-3567	744	6	was	be	AUX
inlawrev-3567	744	7	previously	previously	ADV
inlawrev-3567	744	8	used	use	VERB
inlawrev-3567	744	9	by	by	ADP
inlawrev-3567	744	10	the	the	DET
inlawrev-3567	744	11	isbtc	isbtc	NOUN
inlawrev-3567	744	12	in	in	ADP
inlawrev-3567	744	13	assessing	assess	VERB
inlawrev-3567	744	14	the	the	DET
inlawrev-3567	744	15	kit	kit	NOUN
inlawrev-3567	744	16	building	building	NOUN
inlawrev-3567	744	17	adjustment	adjustment	NOUN
inlawrev-3567	744	18	.	.	PUNCT
inlawrev-3567	745	1	this	this	DET
inlawrev-3567	745	2	instructional	instructional	ADJ
inlawrev-3567	745	3	bulletin	bulletin	NOUN
inlawrev-3567	745	4	provided	provide	VERB
inlawrev-3567	745	5	that	that	SCONJ
inlawrev-3567	745	6	the	the	DET
inlawrev-3567	745	7	fifty	fifty	NUM
inlawrev-3567	745	8	percent	percent	NOUN
inlawrev-3567	745	9	reduction	reduction	NOUN
inlawrev-3567	745	10	applied	apply	VERB
inlawrev-3567	745	11	to	to	ADP
inlawrev-3567	745	12	the	the	DET
inlawrev-3567	745	13	entire	entire	ADJ
inlawrev-3567	745	14	building	building	NOUN
inlawrev-3567	745	15	,	,	PUNCT
inlawrev-3567	745	16	including	include	VERB
inlawrev-3567	745	17	the	the	DET
inlawrev-3567	745	18	interior	interior	NOUN
inlawrev-3567	745	19	.	.	PUNCT
inlawrev-3567	746	1	i	i	PRON
inlawrev-3567	746	2	d.	d.	PROPN
inlawrev-3567	746	3	at	at	ADP
inlawrev-3567	746	4	444	444	NUM
inlawrev-3567	746	5	.	.	PUNCT
inlawrev-3567	746	6	287	287	NUM
inlawrev-3567	746	7	.	.	PUNCT
inlawrev-3567	747	1	i	i	PRON
inlawrev-3567	747	2	d	d	PROPN
inlawrev-3567	747	3	288	288	NUM
inlawrev-3567	747	4	.	.	PUNCT
inlawrev-3567	748	1	i	i	PRON
inlawrev-3567	748	2	d.	d.	PROPN
inlawrev-3567	748	3	at	at	ADP
inlawrev-3567	748	4	448	448	NUM
inlawrev-3567	748	5	.	.	PUNCT
inlawrev-3567	749	1	on	on	ADP
inlawrev-3567	749	2	practically	practically	ADV
inlawrev-3567	749	3	the	the	DET
inlawrev-3567	749	4	same	same	ADJ
inlawrev-3567	749	5	facts	fact	NOUN
inlawrev-3567	749	6	,	,	PUNCT
inlawrev-3567	749	7	and	and	CCONJ
inlawrev-3567	749	8	on	on	ADP
inlawrev-3567	749	9	the	the	DET
inlawrev-3567	749	10	very	very	ADV
inlawrev-3567	749	11	same	same	ADJ
inlawrev-3567	749	12	day	day	NOUN
inlawrev-3567	749	13	,	,	PUNCT
inlawrev-3567	749	14	the	the	DET
inlawrev-3567	749	15	tax	tax	NOUN
inlawrev-3567	749	16	court	court	NOUN
inlawrev-3567	749	17	made	make	VERB
inlawrev-3567	749	18	a	a	DET
inlawrev-3567	749	19	ruling	rule	VERB
inlawrev-3567	749	20	identical	identical	ADJ
inlawrev-3567	749	21	to	to	PART
inlawrev-3567	749	22	componx	componx	VERB
inlawrev-3567	749	23	in	in	ADP
inlawrev-3567	749	24	king	king	PROPN
inlawrev-3567	749	25	industrial	industrial	PROPN
inlawrev-3567	749	26	corp	corp	PROPN
inlawrev-3567	749	27	.	.	PROPN
inlawrev-3567	750	1	v.	v.	ADP
inlawrev-3567	750	2	state	state	PROPN
inlawrev-3567	750	3	board	board	PROPN
inlawrev-3567	750	4	oftax	oftax	NOUN
inlawrev-3567	750	5	commissioners	commissioner	NOUN
inlawrev-3567	750	6	,	,	PUNCT
inlawrev-3567	750	7	74	74	NUM
inlawrev-3567	750	8	1	1	NUM
inlawrev-3567	750	9	n.e.2d	n.e.2d	NOUN
inlawrev-3567	750	10	815	815	NUM
inlawrev-3567	750	11	(	(	PUNCT
inlawrev-3567	750	12	ind.t.c	ind.t.c	NOUN
inlawrev-3567	750	13	.	.	PUNCT
inlawrev-3567	750	14	2000	2000	NUM
inlawrev-3567	750	15	)	)	PUNCT
inlawrev-3567	750	16	.	.	PUNCT
inlawrev-3567	751	1	289	289	NUM
inlawrev-3567	751	2	.	.	X
inlawrev-3567	751	3	742	742	NUM
inlawrev-3567	751	4	n.e.2d	n.e.2d	NOUN
inlawrev-3567	751	5	46	46	NUM
inlawrev-3567	751	6	(	(	PUNCT
inlawrev-3567	751	7	ind.t.c	ind.t.c	NOUN
inlawrev-3567	751	8	.	.	PUNCT
inlawrev-3567	752	1	2001	2001	NUM
inlawrev-3567	752	2	)	)	PUNCT
inlawrev-3567	752	3	.	.	PUNCT
inlawrev-3567	753	1	290	290	NUM
inlawrev-3567	753	2	.	.	PUNCT
inlawrev-3567	754	1	i	i	PRON
inlawrev-3567	754	2	d	d	PROPN
inlawrev-3567	754	3	at	at	ADP
inlawrev-3567	754	4	47	47	NUM
inlawrev-3567	754	5	.	.	PUNCT
inlawrev-3567	754	6	291	291	NUM
inlawrev-3567	754	7	.	.	PUNCT
inlawrev-3567	755	1	mat	mat	PROPN
inlawrev-3567	755	2	49	49	NUM
inlawrev-3567	755	3	.	.	PUNCT
inlawrev-3567	756	1	292	292	NUM
inlawrev-3567	756	2	.	.	PUNCT
inlawrev-3567	757	1	i	i	PRON
inlawrev-3567	757	2	d	d	PROPN
inlawrev-3567	757	3	at	at	ADP
inlawrev-3567	757	4	48	48	NUM
inlawrev-3567	757	5	.	.	PUNCT
inlawrev-3567	757	6	293	293	NUM
inlawrev-3567	757	7	.	.	PUNCT
inlawrev-3567	758	1	i	i	PRON
inlawrev-3567	758	2	d.	d.	PROPN
inlawrev-3567	758	3	at	at	ADP
inlawrev-3567	758	4	49	49	NUM
inlawrev-3567	758	5	.	.	PUNCT
inlawrev-3567	759	1	at	at	ADP
inlawrev-3567	759	2	no	no	DET
inlawrev-3567	759	3	point	point	NOUN
inlawrev-3567	759	4	in	in	ADP
inlawrev-3567	759	5	the	the	DET
inlawrev-3567	759	6	opinion	opinion	NOUN
inlawrev-3567	759	7	did	do	AUX
inlawrev-3567	759	8	the	the	DET
inlawrev-3567	759	9	court	court	NOUN
inlawrev-3567	759	10	define	define	VERB
inlawrev-3567	759	11	the	the	DET
inlawrev-3567	759	12	gcr	gcr	PROPN
inlawrev-3567	759	13	apartment	apartment	NOUN
inlawrev-3567	759	14	model	model	NOUN
inlawrev-3567	759	15	.	.	PUNCT
inlawrev-3567	760	1	294	294	NUM
inlawrev-3567	760	2	.	.	PUNCT
inlawrev-3567	761	1	i	i	PRON
inlawrev-3567	761	2	d.	d.	PROPN
inlawrev-3567	761	3	(	(	PUNCT
inlawrev-3567	761	4	quoting	quote	VERB
inlawrev-3567	761	5	word	word	NOUN
inlawrev-3567	761	6	of	of	ADP
inlawrev-3567	761	7	his	his	PRON
inlawrev-3567	761	8	grace	grace	NOUN
inlawrev-3567	761	9	fellowship	fellowship	NOUN
inlawrev-3567	761	10	,	,	PUNCT
inlawrev-3567	761	11	inc	inc	PROPN
inlawrev-3567	761	12	.	.	PROPN
inlawrev-3567	762	1	v.	v.	ADP
inlawrev-3567	762	2	state	state	PROPN
inlawrev-3567	762	3	bd	bd	PROPN
inlawrev-3567	762	4	.	.	PROPN
inlawrev-3567	762	5	of	of	ADP
inlawrev-3567	762	6	tax	tax	NOUN
inlawrev-3567	762	7	comm'rs	comm'rs	NOUN
inlawrev-3567	762	8	,	,	PUNCT
inlawrev-3567	762	9	711	711	NUM
inlawrev-3567	762	10	n.e.2d	n.e.2d	NOUN
inlawrev-3567	762	11	875	875	NUM
inlawrev-3567	762	12	,	,	PUNCT
inlawrev-3567	762	13	878	878	NUM
inlawrev-3567	762	14	(	(	PUNCT
inlawrev-3567	762	15	ind	ind	NOUN
inlawrev-3567	762	16	.	.	PUNCT
inlawrev-3567	763	1	t.c	t.c	PROPN
inlawrev-3567	763	2	.	.	PROPN
inlawrev-3567	763	3	1999	1999	NUM
inlawrev-3567	763	4	)	)	PUNCT
inlawrev-3567	763	5	)	)	PUNCT
inlawrev-3567	763	6	.	.	PUNCT
inlawrev-3567	764	1	1564	1564	NUM
inlawrev-3567	764	2	indiana	indiana	PROPN
inlawrev-3567	764	3	law	law	PROPN
inlawrev-3567	764	4	review	review	NOUN
inlawrev-3567	764	5	[	[	X
inlawrev-3567	764	6	vol	vol	NOUN
inlawrev-3567	764	7	.	.	PUNCT
inlawrev-3567	765	1	35:1541	35:1541	NUM
inlawrev-3567	765	2	determination.^^^	determination.^^^	VERB
inlawrev-3567	765	3	with	with	ADP
inlawrev-3567	765	4	respect	respect	NOUN
inlawrev-3567	765	5	to	to	ADP
inlawrev-3567	765	6	the	the	DET
inlawrev-3567	765	7	issue	issue	NOUN
inlawrev-3567	765	8	of	of	ADP
inlawrev-3567	765	9	the	the	DET
inlawrev-3567	765	10	obsolescence	obsolescence	NOUN
inlawrev-3567	765	11	deduction	deduction	NOUN
inlawrev-3567	765	12	,	,	PUNCT
inlawrev-3567	765	13	the	the	DET
inlawrev-3567	765	14	court	court	NOUN
inlawrev-3567	765	15	affirmed	affirm	VERB
inlawrev-3567	765	16	the	the	DET
inlawrev-3567	765	17	isbtc	isbtc	NOUN
inlawrev-3567	765	18	in	in	ADP
inlawrev-3567	765	19	denying	deny	VERB
inlawrev-3567	765	20	the	the	DET
inlawrev-3567	765	21	deduction.^^^	deduction.^^^	PROPN
inlawrev-3567	765	22	clark	clark	NOUN
inlawrev-3567	765	23	argued	argue	VERB
inlawrev-3567	765	24	that	that	SCONJ
inlawrev-3567	765	25	he	he	PRON
inlawrev-3567	765	26	was	be	AUX
inlawrev-3567	765	27	entitled	entitle	VERB
inlawrev-3567	765	28	to	to	ADP
inlawrev-3567	765	29	a	a	DET
inlawrev-3567	765	30	deduction	deduction	NOUN
inlawrev-3567	765	31	because	because	SCONJ
inlawrev-3567	765	32	his	his	PRON
inlawrev-3567	765	33	apartment	apartment	NOUN
inlawrev-3567	765	34	lessees	lessee	NOUN
inlawrev-3567	765	35	tend	tend	VERB
inlawrev-3567	765	36	to	to	PART
inlawrev-3567	765	37	be	be	AUX
inlawrev-3567	765	38	purdue	purdue	ADJ
inlawrev-3567	765	39	university	university	NOUN
inlawrev-3567	765	40	students	student	NOUN
inlawrev-3567	765	41	.	.	PUNCT
inlawrev-3567	766	1	this	this	DET
inlawrev-3567	766	2	characteristic	characteristic	NOUN
inlawrev-3567	766	3	,	,	PUNCT
inlawrev-3567	766	4	clark	clark	PROPN
inlawrev-3567	766	5	argued	argue	VERB
inlawrev-3567	766	6	,	,	PUNCT
inlawrev-3567	766	7	translated	translate	VERB
inlawrev-3567	766	8	into	into	ADP
inlawrev-3567	766	9	higher	high	ADJ
inlawrev-3567	766	10	maintenance	maintenance	NOUN
inlawrev-3567	766	11	costs	cost	NOUN
inlawrev-3567	766	12	and	and	CCONJ
inlawrev-3567	766	13	a	a	DET
inlawrev-3567	766	14	higher	high	ADJ
inlawrev-3567	766	15	turnover	turnover	NOUN
inlawrev-3567	766	16	rate	rate	NOUN
inlawrev-3567	766	17	.	.	PUNCT
inlawrev-3567	767	1	further	far	ADV
inlawrev-3567	767	2	,	,	PUNCT
inlawrev-3567	767	3	clark	clark	PROPN
inlawrev-3567	767	4	argued	argue	VERB
inlawrev-3567	767	5	that	that	SCONJ
inlawrev-3567	767	6	he	he	PRON
inlawrev-3567	767	7	was	be	AUX
inlawrev-3567	767	8	entitled	entitle	VERB
inlawrev-3567	767	9	to	to	ADP
inlawrev-3567	767	10	obsolescence	obsolescence	NOUN
inlawrev-3567	767	11	because	because	SCONJ
inlawrev-3567	767	12	of	of	ADP
inlawrev-3567	767	13	the	the	DET
inlawrev-3567	767	14	low	low	ADJ
inlawrev-3567	767	15	land	land	NOUN
inlawrev-3567	767	16	-	-	PUNCT
inlawrev-3567	767	17	to	to	ADP
inlawrev-3567	767	18	-	-	PUNCT
inlawrev-3567	767	19	building	building	NOUN
inlawrev-3567	767	20	parking	parking	NOUN
inlawrev-3567	767	21	ratios.^^^	ratios.^^^	NOUN
inlawrev-3567	767	22	the	the	DET
inlawrev-3567	767	23	court	court	NOUN
inlawrev-3567	767	24	held	hold	VERB
inlawrev-3567	767	25	that	that	SCONJ
inlawrev-3567	767	26	while	while	SCONJ
inlawrev-3567	767	27	these	these	DET
inlawrev-3567	767	28	reasons	reason	NOUN
inlawrev-3567	767	29	may	may	AUX
inlawrev-3567	767	30	in	in	ADP
inlawrev-3567	767	31	fact	fact	NOUN
inlawrev-3567	767	32	permit	permit	VERB
inlawrev-3567	767	33	an	an	DET
inlawrev-3567	767	34	entitlement	entitlement	NOUN
inlawrev-3567	767	35	,	,	PUNCT
inlawrev-3567	767	36	clark	clark	PROPN
inlawrev-3567	767	37	failed	fail	VERB
inlawrev-3567	767	38	to	to	PART
inlawrev-3567	767	39	submit	submit	VERB
inlawrev-3567	767	40	probative	probative	ADJ
inlawrev-3567	767	41	evidence	evidence	NOUN
inlawrev-3567	767	42	tending	tend	VERB
inlawrev-3567	767	43	to	to	PART
inlawrev-3567	767	44	show	show	VERB
inlawrev-3567	767	45	that	that	SCONJ
inlawrev-3567	767	46	he	he	PRON
inlawrev-3567	767	47	actually	actually	ADV
inlawrev-3567	767	48	suffered	suffer	VERB
inlawrev-3567	767	49	higher	high	ADJ
inlawrev-3567	767	50	administrative	administrative	ADJ
inlawrev-3567	767	51	costs	cost	NOUN
inlawrev-3567	767	52	or	or	CCONJ
inlawrev-3567	767	53	that	that	SCONJ
inlawrev-3567	767	54	the	the	DET
inlawrev-3567	767	55	parking	parking	NOUN
inlawrev-3567	767	56	situation	situation	NOUN
inlawrev-3567	767	57	led	lead	VERB
inlawrev-3567	767	58	to	to	ADP
inlawrev-3567	767	59	an	an	DET
inlawrev-3567	767	60	actual	actual	ADJ
inlawrev-3567	767	61	problem.^^	problem.^^	NOUN
inlawrev-3567	767	62	*	*	PUNCT
inlawrev-3567	767	63	instead	instead	ADV
inlawrev-3567	767	64	,	,	PUNCT
inlawrev-3567	767	65	clark	clark	PROPN
inlawrev-3567	767	66	rested	rest	VERB
inlawrev-3567	767	67	on	on	ADP
inlawrev-3567	767	68	conclusory	conclusory	ADJ
inlawrev-3567	767	69	statements	statement	NOUN
inlawrev-3567	767	70	which	which	PRON
inlawrev-3567	767	71	,	,	PUNCT
inlawrev-3567	767	72	the	the	DET
inlawrev-3567	767	73	court	court	NOUN
inlawrev-3567	767	74	commented	comment	VERB
inlawrev-3567	767	75	,	,	PUNCT
inlawrev-3567	767	76	"	"	PUNCT
inlawrev-3567	767	77	do	do	AUX
inlawrev-3567	767	78	not	not	PART
inlawrev-3567	767	79	qualify	qualify	VERB
inlawrev-3567	767	80	as	as	ADP
inlawrev-3567	767	81	probative	probative	ADJ
inlawrev-3567	767	82	evidence	evidence	NOUN
inlawrev-3567	767	83	.	.	PUNCT
inlawrev-3567	768	1	"^^^	"^^^	PUNCT
inlawrev-3567	769	1	as	as	ADP
inlawrev-3567	769	2	a	a	DET
inlawrev-3567	769	3	result	result	NOUN
inlawrev-3567	769	4	,	,	PUNCT
inlawrev-3567	769	5	the	the	DET
inlawrev-3567	769	6	court	court	NOUN
inlawrev-3567	769	7	affirmed	affirm	VERB
inlawrev-3567	769	8	the	the	DET
inlawrev-3567	769	9	isbtc	isbtc	ADJ
inlawrev-3567	769	10	denial	denial	NOUN
inlawrev-3567	769	11	ofan	ofan	NOUN
inlawrev-3567	769	12	obsolescence	obsolescence	NOUN
inlawrev-3567	769	13	deduction.^	deduction.^	NOUN
inlawrev-3567	769	14	°	°	PROPN
inlawrev-3567	769	15	°	°	ADP
inlawrev-3567	769	16	10	10	NUM
inlawrev-3567	769	17	.	.	PUNCT
inlawrev-3567	770	1	louis	louis	PROPN
inlawrev-3567	770	2	d.	d.	PROPN
inlawrev-3567	770	3	realty	realty	PROPN
inlawrev-3567	770	4	corporation	corporation	PROPN
inlawrev-3567	770	5	v.	v.	PROPN
inlawrev-3567	770	6	indiana	indiana	PROPN
inlawrev-3567	770	7	state	state	PROPN
inlawrev-3567	770	8	board	board	PROPN
inlawrev-3567	770	9	of	of	ADP
inlawrev-3567	770	10	tax	tax	PROPN
inlawrev-3567	770	11	commissioners.^^^—louis	commissioners.^^^—louis	PROPN
inlawrev-3567	770	12	realty	realty	NOUN
inlawrev-3567	770	13	appealed	appeal	VERB
inlawrev-3567	770	14	to	to	ADP
inlawrev-3567	770	15	the	the	DET
inlawrev-3567	770	16	tax	tax	NOUN
inlawrev-3567	770	17	court	court	NOUN
inlawrev-3567	770	18	a	a	DET
inlawrev-3567	770	19	final	final	ADJ
inlawrev-3567	770	20	determination	determination	NOUN
inlawrev-3567	770	21	by	by	ADP
inlawrev-3567	770	22	the	the	DET
inlawrev-3567	770	23	isbtc.^*^^	isbtc.^*^^	PROPN
inlawrev-3567	770	24	louis	louis	PROPN
inlawrev-3567	770	25	realty	realty	PROPN
inlawrev-3567	770	26	raised	raise	VERB
inlawrev-3567	770	27	two	two	NUM
inlawrev-3567	770	28	issues	issue	NOUN
inlawrev-3567	770	29	:	:	PUNCT
inlawrev-3567	770	30	whether	whether	SCONJ
inlawrev-3567	770	31	the	the	DET
inlawrev-3567	770	32	isbtc	isbtc	NOUN
inlawrev-3567	770	33	's	's	PART
inlawrev-3567	770	34	regulations	regulation	NOUN
inlawrev-3567	770	35	regarding	regard	VERB
inlawrev-3567	770	36	grade	grade	NOUN
inlawrev-3567	770	37	,	,	PUNCT
inlawrev-3567	770	38	condition	condition	NOUN
inlawrev-3567	770	39	,	,	PUNCT
inlawrev-3567	770	40	or	or	CCONJ
inlawrev-3567	770	41	obsolescence	obsolescence	NOUN
inlawrev-3567	770	42	were	be	AUX
inlawrev-3567	770	43	unconstitutional	unconstitutional	ADJ
inlawrev-3567	770	44	because	because	SCONJ
inlawrev-3567	770	45	they	they	PRON
inlawrev-3567	770	46	were	be	AUX
inlawrev-3567	770	47	arbitrary	arbitrary	ADJ
inlawrev-3567	770	48	and	and	CCONJ
inlawrev-3567	770	49	capricious	capricious	ADJ
inlawrev-3567	770	50	and	and	CCONJ
inlawrev-3567	770	51	whether	whether	SCONJ
inlawrev-3567	770	52	the	the	DET
inlawrev-3567	770	53	isbtc	isbtc	NOUN
inlawrev-3567	770	54	's	's	PART
inlawrev-3567	770	55	determinations	determination	NOUN
inlawrev-3567	770	56	regarding	regard	VERB
inlawrev-3567	770	57	grade	grade	NOUN
inlawrev-3567	770	58	,	,	PUNCT
inlawrev-3567	770	59	condition	condition	NOUN
inlawrev-3567	770	60	,	,	PUNCT
inlawrev-3567	770	61	or	or	CCONJ
inlawrev-3567	770	62	obsolescence	obsolescence	NOUN
inlawrev-3567	770	63	in	in	ADP
inlawrev-3567	770	64	louis	louis	PROPN
inlawrev-3567	770	65	realty	realty	PROPN
inlawrev-3567	770	66	's	's	PART
inlawrev-3567	770	67	case	case	NOUN
inlawrev-3567	770	68	were	be	AUX
inlawrev-3567	770	69	arbitrary	arbitrary	ADJ
inlawrev-3567	770	70	and	and	CCONJ
inlawrev-3567	770	71	capricious	capricious	ADJ
inlawrev-3567	770	72	or	or	CCONJ
inlawrev-3567	770	73	unsupported	unsupported	ADJ
inlawrev-3567	770	74	by	by	ADP
inlawrev-3567	770	75	substantial	substantial	ADJ
inlawrev-3567	770	76	evidence.^^^	evidence.^^^	PROPN
inlawrev-3567	770	77	the	the	DET
inlawrev-3567	770	78	tax	tax	NOUN
inlawrev-3567	770	79	court	court	NOUN
inlawrev-3567	770	80	held	hold	VERB
inlawrev-3567	770	81	that	that	SCONJ
inlawrev-3567	770	82	the	the	DET
inlawrev-3567	770	83	final	final	ADJ
inlawrev-3567	770	84	determination	determination	NOUN
inlawrev-3567	770	85	of	of	ADP
inlawrev-3567	770	86	the	the	DET
inlawrev-3567	770	87	isbtc	isbtc	NOUN
inlawrev-3567	770	88	would	would	AUX
inlawrev-3567	770	89	not	not	PART
inlawrev-3567	770	90	be	be	AUX
inlawrev-3567	770	91	reversed	reverse	VERB
inlawrev-3567	770	92	solely	solely	ADV
inlawrev-3567	770	93	because	because	SCONJ
inlawrev-3567	770	94	louis	louis	PROPN
inlawrev-3567	770	95	realty	realty	PROPN
inlawrev-3567	770	96	's	's	PART
inlawrev-3567	770	97	property	property	NOUN
inlawrev-3567	770	98	was	be	AUX
inlawrev-3567	770	99	assessed	assess	VERB
inlawrev-3567	770	100	under	under	ADP
inlawrev-3567	770	101	an	an	DET
inlawrev-3567	770	102	unconstitutional	unconstitutional	ADJ
inlawrev-3567	770	103	system.^^'^	system.^^'^	NOUN
inlawrev-3567	770	104	the	the	DET
inlawrev-3567	770	105	court	court	NOUN
inlawrev-3567	770	106	stated	state	VERB
inlawrev-3567	770	107	that	that	SCONJ
inlawrev-3567	770	108	property	property	NOUN
inlawrev-3567	770	109	must	must	AUX
inlawrev-3567	770	110	still	still	ADV
inlawrev-3567	770	111	be	be	AUX
inlawrev-3567	770	112	assessed	assess	VERB
inlawrev-3567	770	113	,	,	PUNCT
inlawrev-3567	770	114	even	even	ADV
inlawrev-3567	770	115	though	though	SCONJ
inlawrev-3567	770	116	the	the	DET
inlawrev-3567	770	117	current	current	ADJ
inlawrev-3567	770	118	system	system	NOUN
inlawrev-3567	770	119	was	be	AUX
inlawrev-3567	770	120	unconstitutional	unconstitutional	ADJ
inlawrev-3567	770	121	,	,	PUNCT
inlawrev-3567	770	122	until	until	SCONJ
inlawrev-3567	770	123	new	new	ADJ
inlawrev-3567	770	124	regulations	regulation	NOUN
inlawrev-3567	770	125	are	be	AUX
inlawrev-3567	770	126	in	in	ADP
inlawrev-3567	770	127	place.^^^	place.^^^	PROPN
inlawrev-3567	770	128	therefore	therefore	ADV
inlawrev-3567	770	129	,	,	PUNCT
inlawrev-3567	770	130	"	"	PUNCT
inlawrev-3567	770	131	a	a	DET
inlawrev-3567	770	132	taxpayer	taxpayer	NOUN
inlawrev-3567	770	133	can	can	AUX
inlawrev-3567	770	134	not	not	PART
inlawrev-3567	770	135	come	come	VERB
inlawrev-3567	770	136	into	into	ADP
inlawrev-3567	770	137	court	court	NOUN
inlawrev-3567	770	138	,	,	PUNCT
inlawrev-3567	770	139	point	point	VERB
inlawrev-3567	770	140	out	out	ADP
inlawrev-3567	770	141	the	the	DET
inlawrev-3567	770	142	inadequacies	inadequacy	NOUN
inlawrev-3567	770	143	of	of	ADP
inlawrev-3567	770	144	the	the	DET
inlawrev-3567	770	145	present	present	ADJ
inlawrev-3567	770	146	system	system	NOUN
inlawrev-3567	770	147	and	and	CCONJ
inlawrev-3567	770	148	obtain	obtain	VERB
inlawrev-3567	770	149	a	a	DET
inlawrev-3567	770	150	reversal	reversal	NOUN
inlawrev-3567	770	151	of	of	ADP
inlawrev-3567	770	152	an	an	DET
inlawrev-3567	770	153	assessment	assessment	NOUN
inlawrev-3567	770	154	....	....	PUNCT
inlawrev-3567	771	1	instead	instead	ADV
inlawrev-3567	771	2	,	,	PUNCT
inlawrev-3567	771	3	the	the	DET
inlawrev-3567	771	4	taxpayer	taxpayer	NOUN
inlawrev-3567	771	5	must	must	AUX
inlawrev-3567	771	6	come	come	VERB
inlawrev-3567	771	7	forward	forward	ADV
inlawrev-3567	771	8	with	with	ADP
inlawrev-3567	771	9	probative	probative	ADJ
inlawrev-3567	771	10	evidence	evidence	NOUN
inlawrev-3567	771	11	relating	relate	VERB
inlawrev-3567	771	12	to	to	ADP
inlawrev-3567	771	13	"	"	PUNCT
inlawrev-3567	771	14	the	the	DET
inlawrev-3567	771	15	specific	specific	ADJ
inlawrev-3567	771	16	issues	issue	NOUN
inlawrev-3567	771	17	ofthe	ofthe	VERB
inlawrev-3567	771	18	taxpayer	taxpayer	NOUN
inlawrev-3567	771	19	's	's	PART
inlawrev-3567	771	20	individual	individual	ADJ
inlawrev-3567	771	21	case.^	case.^	NOUN
inlawrev-3567	771	22	°	°	PROPN
inlawrev-3567	771	23	^	^	PUNCT
inlawrev-3567	771	24	as	as	ADP
inlawrev-3567	771	25	a	a	DET
inlawrev-3567	771	26	result	result	NOUN
inlawrev-3567	771	27	,	,	PUNCT
inlawrev-3567	771	28	the	the	DET
inlawrev-3567	771	29	court	court	NOUN
inlawrev-3567	771	30	refused	refuse	VERB
inlawrev-3567	771	31	to	to	PART
inlawrev-3567	771	32	reverse	reverse	VERB
inlawrev-3567	771	33	the	the	DET
inlawrev-3567	771	34	final	final	ADJ
inlawrev-3567	771	35	determination	determination	NOUN
inlawrev-3567	771	36	of	of	ADP
inlawrev-3567	771	37	the	the	DET
inlawrev-3567	771	38	isbtc	isbtc	NOUN
inlawrev-3567	771	39	solely	solely	ADV
inlawrev-3567	771	40	on	on	ADP
inlawrev-3567	771	41	constitutional	constitutional	ADJ
inlawrev-3567	771	42	295	295	NUM
inlawrev-3567	771	43	.	.	PUNCT
inlawrev-3567	772	1	i	i	PRON
inlawrev-3567	772	2	d.	d.	PROPN
inlawrev-3567	772	3	the	the	DET
inlawrev-3567	772	4	court	court	NOUN
inlawrev-3567	772	5	hinted	hint	VERB
inlawrev-3567	772	6	to	to	ADP
inlawrev-3567	772	7	the	the	DET
inlawrev-3567	772	8	isbtc	isbtc	NOUN
inlawrev-3567	772	9	that	that	PRON
inlawrev-3567	772	10	the	the	DET
inlawrev-3567	772	11	preferred	preferred	ADJ
inlawrev-3567	772	12	way	way	NOUN
inlawrev-3567	772	13	of	of	ADP
inlawrev-3567	772	14	accounting	account	VERB
inlawrev-3567	772	15	for	for	ADP
inlawrev-3567	772	16	clark	clark	NOUN
inlawrev-3567	772	17	's	's	PART
inlawrev-3567	772	18	deviation	deviation	NOUN
inlawrev-3567	772	19	from	from	ADP
inlawrev-3567	772	20	the	the	DET
inlawrev-3567	772	21	gcr	gcr	PROPN
inlawrev-3567	772	22	apartment	apartment	NOUN
inlawrev-3567	772	23	model	model	NOUN
inlawrev-3567	772	24	is	be	AUX
inlawrev-3567	772	25	to	to	PART
inlawrev-3567	772	26	"	"	PUNCT
inlawrev-3567	772	27	use	use	VERB
inlawrev-3567	772	28	separate	separate	ADJ
inlawrev-3567	772	29	schedules	schedule	NOUN
inlawrev-3567	772	30	that	that	PRON
inlawrev-3567	772	31	show	show	VERB
inlawrev-3567	772	32	the	the	DET
inlawrev-3567	772	33	costs	cost	NOUN
inlawrev-3567	772	34	of	of	ADP
inlawrev-3567	772	35	certain	certain	ADJ
inlawrev-3567	772	36	components	component	NOUN
inlawrev-3567	772	37	and	and	CCONJ
inlawrev-3567	772	38	features	feature	NOUN
inlawrev-3567	772	39	present	present	ADJ
inlawrev-3567	772	40	in	in	ADP
inlawrev-3567	772	41	the	the	DET
inlawrev-3567	772	42	model	model	NOUN
inlawrev-3567	772	43	.	.	PUNCT
inlawrev-3567	772	44	"	"	PUNCT
inlawrev-3567	773	1	i	i	PRON
inlawrev-3567	773	2	d.	d.	PROPN
inlawrev-3567	773	3	(	(	PUNCT
inlawrev-3567	773	4	referencing	reference	VERB
inlawrev-3567	773	5	whitley	whitley	PROPN
inlawrev-3567	773	6	prods	prod	VERB
inlawrev-3567	773	7	.	.	PUNCT
inlawrev-3567	773	8	,	,	PUNCT
inlawrev-3567	773	9	inc	inc	PROPN
inlawrev-3567	773	10	.	.	PROPN
inlawrev-3567	773	11	v.	v.	ADP
inlawrev-3567	773	12	state	state	PROPN
inlawrev-3567	773	13	bd	bd	PROPN
inlawrev-3567	773	14	.	.	PROPN
inlawrev-3567	773	15	oftax	oftax	NOUN
inlawrev-3567	773	16	comm'rs,704n.e.2d	comm'rs,704n.e.2d	PROPN
inlawrev-3567	773	17	1113	1113	NUM
inlawrev-3567	773	18	,	,	PUNCT
inlawrev-3567	773	19	1117	1117	NUM
inlawrev-3567	773	20	(	(	PUNCT
inlawrev-3567	773	21	ind.t	ind.t	PROPN
inlawrev-3567	773	22	,	,	PUNCT
inlawrev-3567	773	23	c.	c.	NOUN
inlawrev-3567	773	24	1998	1998	NUM
inlawrev-3567	773	25	)	)	PUNCT
inlawrev-3567	773	26	)	)	PUNCT
inlawrev-3567	773	27	.	.	PUNCT
inlawrev-3567	774	1	this	this	DET
inlawrev-3567	774	2	method	method	NOUN
inlawrev-3567	774	3	would	would	AUX
inlawrev-3567	774	4	be	be	AUX
inlawrev-3567	774	5	more	more	ADV
inlawrev-3567	774	6	objective	objective	ADJ
inlawrev-3567	774	7	theui	theui	NOUN
inlawrev-3567	774	8	the	the	DET
inlawrev-3567	774	9	grade	grade	NOUN
inlawrev-3567	774	10	adjustment	adjustment	NOUN
inlawrev-3567	774	11	method	method	NOUN
inlawrev-3567	774	12	and	and	CCONJ
inlawrev-3567	774	13	therefore	therefore	ADV
inlawrev-3567	774	14	was	be	AUX
inlawrev-3567	774	15	preferred	prefer	VERB
inlawrev-3567	774	16	.	.	PUNCT
inlawrev-3567	775	1	i	i	PRON
inlawrev-3567	775	2	d.	d.	PROPN
inlawrev-3567	775	3	296	296	NUM
inlawrev-3567	775	4	.	.	PUNCT
inlawrev-3567	776	1	i	i	PRON
inlawrev-3567	776	2	d	d	PROPN
inlawrev-3567	776	3	at	at	ADP
inlawrev-3567	776	4	52	52	NUM
inlawrev-3567	776	5	.	.	PUNCT
inlawrev-3567	776	6	297	297	NUM
inlawrev-3567	776	7	.	.	PUNCT
inlawrev-3567	777	1	/£/.	/£/.	PROPN
inlawrev-3567	777	2	at	at	ADP
inlawrev-3567	777	3	50	50	NUM
inlawrev-3567	777	4	-	-	SYM
inlawrev-3567	777	5	51	51	NUM
inlawrev-3567	777	6	.	.	PUNCT
inlawrev-3567	777	7	298	298	NUM
inlawrev-3567	777	8	.	.	PUNCT
inlawrev-3567	778	1	i	i	PRON
inlawrev-3567	778	2	d.	d.	PROPN
inlawrev-3567	778	3	at	at	ADP
inlawrev-3567	778	4	51	51	NUM
inlawrev-3567	778	5	-	-	SYM
inlawrev-3567	778	6	52	52	NUM
inlawrev-3567	778	7	.	.	PUNCT
inlawrev-3567	779	1	in	in	ADP
inlawrev-3567	779	2	fact	fact	NOUN
inlawrev-3567	779	3	,	,	PUNCT
inlawrev-3567	779	4	the	the	DET
inlawrev-3567	779	5	evidence	evidence	NOUN
inlawrev-3567	779	6	suggested	suggest	VERB
inlawrev-3567	779	7	that	that	SCONJ
inlawrev-3567	779	8	clark	clark	PROPN
inlawrev-3567	779	9	was	be	AUX
inlawrev-3567	779	10	making	make	VERB
inlawrev-3567	779	11	money	money	NOUN
inlawrev-3567	779	12	off	off	ADP
inlawrev-3567	779	13	his	his	PRON
inlawrev-3567	779	14	apartments	apartment	NOUN
inlawrev-3567	779	15	.	.	PUNCT
inlawrev-3567	780	1	/<i	/<i	PUNCT
inlawrev-3567	780	2	.	.	PUNCT
inlawrev-3567	781	1	at	at	ADP
inlawrev-3567	781	2	5	5	NUM
inlawrev-3567	781	3	1	1	NUM
inlawrev-3567	781	4	.	.	PUNCT
inlawrev-3567	781	5	299	299	NUM
inlawrev-3567	781	6	.	.	PUNCT
inlawrev-3567	781	7	i	i	PRON
inlawrev-3567	781	8	d	d	PROPN
inlawrev-3567	781	9	300	300	NUM
inlawrev-3567	781	10	.	.	PUNCT
inlawrev-3567	782	1	i	i	PRON
inlawrev-3567	782	2	d	d	PROPN
inlawrev-3567	782	3	at	at	ADP
inlawrev-3567	782	4	52	52	NUM
inlawrev-3567	782	5	.	.	PUNCT
inlawrev-3567	783	1	301	301	NUM
inlawrev-3567	783	2	.	.	PUNCT
inlawrev-3567	784	1	743	743	NUM
inlawrev-3567	784	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	784	3	379	379	NUM
inlawrev-3567	784	4	(	(	PUNCT
inlawrev-3567	784	5	ind.t.c	ind.t.c	NOUN
inlawrev-3567	784	6	.	.	PUNCT
inlawrev-3567	785	1	2001	2001	NUM
inlawrev-3567	785	2	)	)	PUNCT
inlawrev-3567	785	3	.	.	PUNCT
inlawrev-3567	786	1	302	302	NUM
inlawrev-3567	786	2	.	.	PUNCT
inlawrev-3567	787	1	/£/.	/£/.	PROPN
inlawrev-3567	787	2	at381	at381	PROPN
inlawrev-3567	787	3	.	.	PUNCT
inlawrev-3567	788	1	303	303	NUM
inlawrev-3567	788	2	.	.	PUNCT
inlawrev-3567	789	1	i	i	PRON
inlawrev-3567	789	2	d	d	PROPN
inlawrev-3567	789	3	304	304	PROPN
inlawrev-3567	789	4	.	.	PUNCT
inlawrev-3567	790	1	i	i	PRON
inlawrev-3567	790	2	d	d	PROPN
inlawrev-3567	790	3	at	at	ADP
inlawrev-3567	790	4	383	383	NUM
inlawrev-3567	790	5	.	.	PUNCT
inlawrev-3567	791	1	305	305	NUM
inlawrev-3567	791	2	.	.	PUNCT
inlawrev-3567	792	1	i	i	PRON
inlawrev-3567	792	2	d	d	PROPN
inlawrev-3567	792	3	306	306	NUM
inlawrev-3567	792	4	.	.	PUNCT
inlawrev-3567	793	1	i	i	PRON
inlawrev-3567	793	2	d	d	PROPN
inlawrev-3567	793	3	^	^	PUNCT
inlawrev-3567	793	4	2002	2002	NUM
inlawrev-3567	793	5	]	]	PUNCT
inlawrev-3567	793	6	taxation	taxation	NOUN
inlawrev-3567	793	7	1565	1565	NUM
inlawrev-3567	793	8	grounds.^^^	grounds.^^^	NOUN
inlawrev-3567	793	9	the	the	DET
inlawrev-3567	793	10	court	court	NOUN
inlawrev-3567	793	11	further	far	ADV
inlawrev-3567	793	12	held	hold	VERB
inlawrev-3567	793	13	that	that	SCONJ
inlawrev-3567	793	14	the	the	DET
inlawrev-3567	793	15	isbtc	isbtc	NOUN
inlawrev-3567	793	16	did	do	AUX
inlawrev-3567	793	17	not	not	PART
inlawrev-3567	793	18	err	err	VERB
inlawrev-3567	793	19	in	in	ADP
inlawrev-3567	793	20	its	its	PRON
inlawrev-3567	793	21	assessment	assessment	NOUN
inlawrev-3567	793	22	of	of	ADP
inlawrev-3567	793	23	louis	louis	PROPN
inlawrev-3567	793	24	realty	realty	PROPN
inlawrev-3567	793	25	's	's	PART
inlawrev-3567	793	26	property	property	NOUN
inlawrev-3567	793	27	's	's	PART
inlawrev-3567	793	28	grade.^^^	grade.^^^	NOUN
inlawrev-3567	793	29	the	the	DET
inlawrev-3567	793	30	court	court	NOUN
inlawrev-3567	793	31	held	hold	VERB
inlawrev-3567	793	32	that	that	SCONJ
inlawrev-3567	793	33	for	for	ADP
inlawrev-3567	793	34	louis	louis	PROPN
inlawrev-3567	793	35	realty	realty	PROPN
inlawrev-3567	793	36	to	to	PART
inlawrev-3567	793	37	show	show	VERB
inlawrev-3567	793	38	that	that	SCONJ
inlawrev-3567	793	39	the	the	DET
inlawrev-3567	793	40	isbtc	isbtc	NOUN
inlawrev-3567	793	41	acted	act	VERB
inlawrev-3567	793	42	arbitrarily	arbitrarily	ADV
inlawrev-3567	793	43	and	and	CCONJ
inlawrev-3567	793	44	capriciously	capriciously	ADV
inlawrev-3567	793	45	,	,	PUNCT
inlawrev-3567	793	46	it	it	PRON
inlawrev-3567	793	47	must	must	AUX
inlawrev-3567	793	48	offer	offer	VERB
inlawrev-3567	793	49	probative	probative	ADJ
inlawrev-3567	793	50	evidence	evidence	NOUN
inlawrev-3567	793	51	demonstrating	demonstrate	VERB
inlawrev-3567	793	52	such	such	ADJ
inlawrev-3567	793	53	action.^^^	action.^^^	PROPN
inlawrev-3567	793	54	louis	louis	PROPN
inlawrev-3567	793	55	realty	realty	PROPN
inlawrev-3567	793	56	failed	fail	VERB
inlawrev-3567	793	57	to	to	PART
inlawrev-3567	793	58	offer	offer	VERB
inlawrev-3567	793	59	any	any	DET
inlawrev-3567	793	60	evidence	evidence	NOUN
inlawrev-3567	793	61	supporting	support	VERB
inlawrev-3567	793	62	its	its	PRON
inlawrev-3567	793	63	position	position	NOUN
inlawrev-3567	793	64	that	that	SCONJ
inlawrev-3567	793	65	the	the	DET
inlawrev-3567	793	66	isbtc	isbtc	NOUN
inlawrev-3567	793	67	acted	act	VERB
inlawrev-3567	793	68	arbitrarily	arbitrarily	ADV
inlawrev-3567	793	69	and	and	CCONJ
inlawrev-3567	793	70	capriciously	capriciously	ADV
inlawrev-3567	793	71	,	,	PUNCT
inlawrev-3567	793	72	so	so	CCONJ
inlawrev-3567	793	73	the	the	DET
inlawrev-3567	793	74	tax	tax	NOUN
inlawrev-3567	793	75	court	court	NOUN
inlawrev-3567	793	76	affirmed	affirm	VERB
inlawrev-3567	793	77	the	the	DET
inlawrev-3567	793	78	isbtc	isbtc	NOUN
inlawrev-3567	793	79	's	's	PART
inlawrev-3567	793	80	final	final	ADJ
inlawrev-3567	793	81	determination	determination	NOUN
inlawrev-3567	793	82	with	with	ADP
inlawrev-3567	793	83	respect	respect	NOUN
inlawrev-3567	793	84	to	to	ADP
inlawrev-3567	793	85	grade.^'^	grade.^'^	VERB
inlawrev-3567	793	86	the	the	DET
inlawrev-3567	793	87	tax	tax	NOUN
inlawrev-3567	793	88	court	court	NOUN
inlawrev-3567	793	89	reversed	reverse	VERB
inlawrev-3567	793	90	,	,	PUNCT
inlawrev-3567	793	91	however	however	ADV
inlawrev-3567	793	92	,	,	PUNCT
inlawrev-3567	793	93	the	the	DET
inlawrev-3567	793	94	isbtc	isbtc	NOUN
inlawrev-3567	793	95	's	's	PART
inlawrev-3567	793	96	final	final	ADJ
inlawrev-3567	793	97	determination	determination	NOUN
inlawrev-3567	793	98	with	with	ADP
inlawrev-3567	793	99	respect	respect	NOUN
inlawrev-3567	793	100	to	to	ADP
inlawrev-3567	793	101	condition.^	condition.^	PROPN
inlawrev-3567	793	102	'	'	PART
inlawrev-3567	793	103	'	'	PUNCT
inlawrev-3567	793	104	the	the	DET
inlawrev-3567	793	105	condition	condition	NOUN
inlawrev-3567	793	106	ofa	ofa	PROPN
inlawrev-3567	793	107	structure	structure	NOUN
inlawrev-3567	793	108	on	on	ADP
inlawrev-3567	793	109	property	property	NOUN
inlawrev-3567	793	110	was	be	AUX
inlawrev-3567	793	111	an	an	DET
inlawrev-3567	793	112	important	important	ADJ
inlawrev-3567	793	113	factor	factor	NOUN
inlawrev-3567	793	114	in	in	ADP
inlawrev-3567	793	115	the	the	DET
inlawrev-3567	793	116	determination	determination	NOUN
inlawrev-3567	793	117	of	of	ADP
inlawrev-3567	793	118	that	that	DET
inlawrev-3567	793	119	property	property	NOUN
inlawrev-3567	793	120	's	's	PART
inlawrev-3567	793	121	physical	physical	ADJ
inlawrev-3567	793	122	depreciation.^	depreciation.^	NOUN
inlawrev-3567	793	123	^^	^^	PUNCT
inlawrev-3567	793	124	physical	physical	ADJ
inlawrev-3567	793	125	depreciation	depreciation	NOUN
inlawrev-3567	793	126	was	be	AUX
inlawrev-3567	793	127	important	important	ADJ
inlawrev-3567	793	128	because	because	SCONJ
inlawrev-3567	793	129	it	it	PRON
inlawrev-3567	793	130	affects	affect	VERB
inlawrev-3567	793	131	the	the	DET
inlawrev-3567	793	132	property	property	NOUN
inlawrev-3567	793	133	'	'	PUNCT
inlawrev-3567	793	134	s	s	VERB
inlawrev-3567	793	135	true	true	ADJ
inlawrev-3567	793	136	tax	tax	NOUN
inlawrev-3567	793	137	value	value	NOUN
inlawrev-3567	793	138	,	,	PUNCT
inlawrev-3567	793	139	which	which	PRON
inlawrev-3567	793	140	is	be	AUX
inlawrev-3567	793	141	the	the	DET
inlawrev-3567	793	142	value	value	NOUN
inlawrev-3567	793	143	on	on	ADP
inlawrev-3567	793	144	which	which	PRON
inlawrev-3567	793	145	the	the	DET
inlawrev-3567	793	146	taxpayer	taxpayer	NOUN
inlawrev-3567	793	147	paid	pay	VERB
inlawrev-3567	793	148	property	property	NOUN
inlawrev-3567	793	149	taxes.^'^	taxes.^'^	X
inlawrev-3567	793	150	to	to	PART
inlawrev-3567	793	151	determine	determine	VERB
inlawrev-3567	793	152	condition	condition	NOUN
inlawrev-3567	793	153	,	,	PUNCT
inlawrev-3567	793	154	the	the	DET
inlawrev-3567	793	155	assessor	assessor	NOUN
inlawrev-3567	793	156	must	must	AUX
inlawrev-3567	793	157	perform	perform	VERB
inlawrev-3567	793	158	"	"	PUNCT
inlawrev-3567	793	159	an	an	DET
inlawrev-3567	793	160	observation	observation	NOUN
inlawrev-3567	793	161	ofthe	ofthe	NOUN
inlawrev-3567	793	162	amount	amount	NOUN
inlawrev-3567	793	163	of	of	ADP
inlawrev-3567	793	164	physical	physical	ADJ
inlawrev-3567	793	165	deterioration	deterioration	NOUN
inlawrev-3567	793	166	relative	relative	ADJ
inlawrev-3567	793	167	to	to	ADP
inlawrev-3567	793	168	the	the	DET
inlawrev-3567	793	169	age	age	NOUN
inlawrev-3567	793	170	of	of	ADP
inlawrev-3567	793	171	that	that	DET
inlawrev-3567	793	172	improvement	improvement	NOUN
inlawrev-3567	793	173	and	and	CCONJ
inlawrev-3567	793	174	the	the	DET
inlawrev-3567	793	175	degree	degree	NOUN
inlawrev-3567	793	176	of	of	ADP
inlawrev-3567	793	177	maintenance	maintenance	NOUN
inlawrev-3567	793	178	relative	relative	ADJ
inlawrev-3567	793	179	to	to	ADP
inlawrev-3567	793	180	the	the	DET
inlawrev-3567	793	181	age	age	NOUN
inlawrev-3567	793	182	of	of	ADP
inlawrev-3567	793	183	that	that	DET
inlawrev-3567	793	184	improvement	improvement	NOUN
inlawrev-3567	793	185	.	.	PUNCT
inlawrev-3567	794	1	"^	"^	PRON
inlawrev-3567	794	2	''	''	PUNCT
inlawrev-3567	794	3	'	'	PUNCT
inlawrev-3567	794	4	this	this	DET
inlawrev-3567	794	5	observation	observation	NOUN
inlawrev-3567	794	6	required	require	VERB
inlawrev-3567	794	7	the	the	DET
inlawrev-3567	794	8	assessor	assessor	NOUN
inlawrev-3567	794	9	to	to	PART
inlawrev-3567	794	10	"	"	PUNCT
inlawrev-3567	794	11	determine	determine	VERB
inlawrev-3567	794	12	the	the	DET
inlawrev-3567	794	13	average	average	ADJ
inlawrev-3567	794	14	condition	condition	NOUN
inlawrev-3567	794	15	of	of	ADP
inlawrev-3567	794	16	similar	similar	ADJ
inlawrev-3567	794	17	structures	structure	NOUN
inlawrev-3567	794	18	,	,	PUNCT
inlawrev-3567	794	19	[	[	X
inlawrev-3567	794	20	and	and	CCONJ
inlawrev-3567	794	21	]	]	PUNCT
inlawrev-3567	794	22	then	then	ADV
inlawrev-3567	794	23	relate	relate	VERB
inlawrev-3567	794	24	the	the	DET
inlawrev-3567	794	25	structure	structure	NOUN
inlawrev-3567	794	26	being	be	AUX
inlawrev-3567	794	27	assessed	assess	VERB
inlawrev-3567	794	28	to	to	ADP
inlawrev-3567	794	29	that	that	DET
inlawrev-3567	794	30	established	establish	VERB
inlawrev-3567	794	31	average	average	NOUN
inlawrev-3567	794	32	.	.	PUNCT
inlawrev-3567	795	1	"^	"^	PART
inlawrev-3567	795	2	'	'	PUNCT
inlawrev-3567	795	3	^	^	PUNCT
inlawrev-3567	795	4	the	the	DET
inlawrev-3567	795	5	assessor	assessor	NOUN
inlawrev-3567	795	6	in	in	ADP
inlawrev-3567	795	7	this	this	DET
inlawrev-3567	795	8	case	case	NOUN
inlawrev-3567	795	9	failed	fail	VERB
inlawrev-3567	795	10	to	to	PART
inlawrev-3567	795	11	adhere	adhere	VERB
inlawrev-3567	795	12	to	to	ADP
inlawrev-3567	795	13	the	the	DET
inlawrev-3567	795	14	assessment	assessment	NOUN
inlawrev-3567	795	15	regulations.^'^	regulations.^'^	PROPN
inlawrev-3567	795	16	the	the	DET
inlawrev-3567	795	17	assessor	assessor	NOUN
inlawrev-3567	795	18	compared	compare	VERB
inlawrev-3567	795	19	louis	louis	PROPN
inlawrev-3567	795	20	realty	realty	PROPN
inlawrev-3567	795	21	's	's	PART
inlawrev-3567	795	22	property	property	NOUN
inlawrev-3567	795	23	to	to	ADP
inlawrev-3567	795	24	other	other	ADJ
inlawrev-3567	795	25	similar	similar	ADJ
inlawrev-3567	795	26	property	property	NOUN
inlawrev-3567	795	27	without	without	ADP
inlawrev-3567	795	28	ever	ever	ADV
inlawrev-3567	795	29	determiningthe	determiningthe	DET
inlawrev-3567	795	30	average	average	ADJ
inlawrev-3567	795	31	condition	condition	NOUN
inlawrev-3567	795	32	ofthe	ofthe	VERB
inlawrev-3567	795	33	similar	similar	ADJ
inlawrev-3567	795	34	buildings.^'^	buildings.^'^	PROPN
inlawrev-3567	795	35	the	the	DET
inlawrev-3567	795	36	court	court	NOUN
inlawrev-3567	795	37	held	hold	VERB
inlawrev-3567	795	38	that	that	SCONJ
inlawrev-3567	795	39	louis	louis	PROPN
inlawrev-3567	795	40	realty	realty	PROPN
inlawrev-3567	795	41	had	have	AUX
inlawrev-3567	795	42	presented	present	VERB
inlawrev-3567	795	43	a	a	DET
inlawrev-3567	795	44	prima	prima	NOUN
inlawrev-3567	795	45	facie	facie	NOUN
inlawrev-3567	795	46	case	case	NOUN
inlawrev-3567	795	47	of	of	ADP
inlawrev-3567	795	48	error	error	NOUN
inlawrev-3567	795	49	in	in	ADP
inlawrev-3567	795	50	the	the	DET
inlawrev-3567	795	51	isbtc	isbtc	ADJ
inlawrev-3567	795	52	assessment	assessment	NOUN
inlawrev-3567	795	53	of	of	ADP
inlawrev-3567	795	54	condition.^	condition.^	PROPN
inlawrev-3567	795	55	'	'	PART
inlawrev-3567	795	56	*	*	PUNCT
inlawrev-3567	795	57	further	far	ADV
inlawrev-3567	795	58	,	,	PUNCT
inlawrev-3567	795	59	the	the	DET
inlawrev-3567	795	60	isbtc	isbtc	NOUN
inlawrev-3567	795	61	failed	fail	VERB
inlawrev-3567	795	62	to	to	PART
inlawrev-3567	795	63	rebut	rebut	VERB
inlawrev-3567	795	64	this	this	DET
inlawrev-3567	795	65	prima	prima	NOUN
inlawrev-3567	795	66	facie	facie	NOUN
inlawrev-3567	795	67	case.^'^	case.^'^	PROPN
inlawrev-3567	795	68	therefore	therefore	ADV
inlawrev-3567	795	69	,	,	PUNCT
inlawrev-3567	795	70	the	the	DET
inlawrev-3567	795	71	isbtc	isbtc	NOUN
inlawrev-3567	795	72	's	's	PART
inlawrev-3567	795	73	final	final	ADJ
inlawrev-3567	795	74	determination	determination	NOUN
inlawrev-3567	795	75	with	with	ADP
inlawrev-3567	795	76	respect	respect	NOUN
inlawrev-3567	795	77	to	to	ADP
inlawrev-3567	795	78	condition	condition	NOUN
inlawrev-3567	795	79	was	be	AUX
inlawrev-3567	795	80	reversed	reverse	VERB
inlawrev-3567	795	81	and	and	CCONJ
inlawrev-3567	795	82	remanded	remand	VERB
inlawrev-3567	795	83	for	for	ADP
inlawrev-3567	795	84	a	a	DET
inlawrev-3567	795	85	hearing	hearing	NOUN
inlawrev-3567	795	86	in	in	ADP
inlawrev-3567	795	87	which	which	PRON
inlawrev-3567	795	88	louis	louis	PROPN
inlawrev-3567	795	89	realty	realty	PROPN
inlawrev-3567	795	90	must	must	AUX
inlawrev-3567	795	91	demonstrate	demonstrate	VERB
inlawrev-3567	795	92	,	,	PUNCT
inlawrev-3567	795	93	via	via	ADP
inlawrev-3567	795	94	substantial	substantial	ADJ
inlawrev-3567	795	95	evidence	evidence	NOUN
inlawrev-3567	795	96	,	,	PUNCT
inlawrev-3567	795	97	its	its	PRON
inlawrev-3567	795	98	entitled	entitled	ADJ
inlawrev-3567	795	99	level	level	NOUN
inlawrev-3567	795	100	of	of	ADP
inlawrev-3567	795	101	condition.^^^	condition.^^^	PROPN
inlawrev-3567	795	102	with	with	ADP
inlawrev-3567	795	103	respect	respect	NOUN
inlawrev-3567	795	104	to	to	ADP
inlawrev-3567	795	105	obsolescence	obsolescence	NOUN
inlawrev-3567	795	106	,	,	PUNCT
inlawrev-3567	795	107	the	the	DET
inlawrev-3567	795	108	tax	tax	NOUN
inlawrev-3567	795	109	court	court	NOUN
inlawrev-3567	795	110	held	hold	VERB
inlawrev-3567	795	111	that	that	SCONJ
inlawrev-3567	795	112	louis	louis	PROPN
inlawrev-3567	795	113	realty	realty	PROPN
inlawrev-3567	795	114	failed	fail	VERB
inlawrev-3567	795	115	to	to	PART
inlawrev-3567	795	116	establish	establish	VERB
inlawrev-3567	795	117	a	a	DET
inlawrev-3567	795	118	prima	prima	NOUN
inlawrev-3567	795	119	facie	facie	NOUN
inlawrev-3567	795	120	case	case	NOUN
inlawrev-3567	795	121	establishing	establish	VERB
inlawrev-3567	795	122	that	that	SCONJ
inlawrev-3567	795	123	it	it	PRON
inlawrev-3567	795	124	was	be	AUX
inlawrev-3567	795	125	entitled	entitle	VERB
inlawrev-3567	795	126	to	to	ADP
inlawrev-3567	795	127	economic	economic	ADJ
inlawrev-3567	795	128	obsolescence	obsolescence	NOUN
inlawrev-3567	795	129	,	,	PUNCT
inlawrev-3567	795	130	but	but	CCONJ
inlawrev-3567	795	131	it	it	PRON
inlawrev-3567	795	132	did	do	AUX
inlawrev-3567	795	133	establish	establish	VERB
inlawrev-3567	795	134	a	a	DET
inlawrev-3567	795	135	prima	prima	NOUN
inlawrev-3567	795	136	facie	facie	NOUN
inlawrev-3567	795	137	case	case	NOUN
inlawrev-3567	795	138	establishing	establish	VERB
inlawrev-3567	795	139	that	that	SCONJ
inlawrev-3567	795	140	it	it	PRON
inlawrev-3567	795	141	was	be	AUX
inlawrev-3567	795	142	entitled	entitle	VERB
inlawrev-3567	795	143	to	to	ADP
inlawrev-3567	795	144	functional	functional	ADJ
inlawrev-3567	795	145	obsolescence.^^	obsolescence.^^	NOUN
inlawrev-3567	795	146	'	'	PUNCT
inlawrev-3567	795	147	the	the	DET
inlawrev-3567	795	148	rule	rule	NOUN
inlawrev-3567	795	149	regarding	regard	VERB
inlawrev-3567	795	150	obsolescence	obsolescence	NOUN
inlawrev-3567	795	151	in	in	ADP
inlawrev-3567	795	152	place	place	NOUN
inlawrev-3567	795	153	307	307	NUM
inlawrev-3567	795	154	.	.	PUNCT
inlawrev-3567	796	1	i	i	PRON
inlawrev-3567	796	2	d.	d.	PROPN
inlawrev-3567	796	3	308	308	NUM
inlawrev-3567	796	4	.	.	PUNCT
inlawrev-3567	797	1	i	i	PRON
inlawrev-3567	797	2	d.	d.	PROPN
inlawrev-3567	797	3	at	at	ADP
inlawrev-3567	797	4	384	384	NUM
inlawrev-3567	797	5	.	.	PUNCT
inlawrev-3567	797	6	309	309	NUM
inlawrev-3567	797	7	.	.	PUNCT
inlawrev-3567	798	1	i	i	PRON
inlawrev-3567	798	2	d	d	PROPN
inlawrev-3567	798	3	310	310	NUM
inlawrev-3567	798	4	.	.	PUNCT
inlawrev-3567	799	1	i	i	PROPN
inlawrev-3567	799	2	d	d	PROPN
inlawrev-3567	799	3	311	311	NUM
inlawrev-3567	799	4	.	.	PUNCT
inlawrev-3567	799	5	mat	mat	PROPN
inlawrev-3567	799	6	385	385	NUM
inlawrev-3567	799	7	.	.	PUNCT
inlawrev-3567	800	1	312	312	NUM
inlawrev-3567	800	2	.	.	PUNCT
inlawrev-3567	800	3	mat	mat	PROPN
inlawrev-3567	800	4	384	384	NUM
inlawrev-3567	800	5	.	.	PUNCT
inlawrev-3567	800	6	313	313	NUM
inlawrev-3567	800	7	.	.	PUNCT
inlawrev-3567	801	1	i	i	PROPN
inlawrev-3567	801	2	d	d	PROPN
inlawrev-3567	801	3	314	314	NUM
inlawrev-3567	801	4	.	.	PUNCT
inlawrev-3567	802	1	i	i	PRON
inlawrev-3567	802	2	d	d	NOUN
inlawrev-3567	802	3	3	3	NUM
inlawrev-3567	802	4	1	1	NUM
inlawrev-3567	802	5	5	5	NUM
inlawrev-3567	802	6	.	.	PUNCT
inlawrev-3567	803	1	i	i	PRON
inlawrev-3567	803	2	d.	d.	PROPN
inlawrev-3567	803	3	(	(	PUNCT
inlawrev-3567	803	4	quoting	quote	VERB
inlawrev-3567	803	5	ind	ind	PROPN
inlawrev-3567	803	6	.	.	PUNCT
inlawrev-3567	804	1	admin	admin	PROPN
inlawrev-3567	804	2	.	.	PUNCT
inlawrev-3567	805	1	code	code	PROPN
inlawrev-3567	805	2	tit	tit	PROPN
inlawrev-3567	805	3	.	.	PUNCT
inlawrev-3567	806	1	50	50	NUM
inlawrev-3567	806	2	,	,	PUNCT
inlawrev-3567	806	3	r.	r.	NOUN
inlawrev-3567	806	4	2.1	2.1	NUM
inlawrev-3567	806	5	-	-	SYM
inlawrev-3567	806	6	5	5	NUM
inlawrev-3567	806	7	-	-	SYM
inlawrev-3567	806	8	1	1	NUM
inlawrev-3567	806	9	(	(	PUNCT
inlawrev-3567	806	10	1992	1992	NUM
inlawrev-3567	806	11	)	)	PUNCT
inlawrev-3567	806	12	)	)	PUNCT
inlawrev-3567	806	13	.	.	PUNCT
inlawrev-3567	807	1	316	316	NUM
inlawrev-3567	807	2	.	.	PUNCT
inlawrev-3567	807	3	mat	mat	PROPN
inlawrev-3567	807	4	385	385	NUM
inlawrev-3567	807	5	.	.	PUNCT
inlawrev-3567	807	6	317	317	NUM
inlawrev-3567	807	7	.	.	PUNCT
inlawrev-3567	808	1	i	i	PRON
inlawrev-3567	808	2	d	d	PROPN
inlawrev-3567	808	3	318	318	NUM
inlawrev-3567	808	4	.	.	PUNCT
inlawrev-3567	809	1	i	i	PRON
inlawrev-3567	809	2	d	d	PROPN
inlawrev-3567	809	3	319	319	NUM
inlawrev-3567	809	4	.	.	PUNCT
inlawrev-3567	810	1	i	i	PROPN
inlawrev-3567	810	2	d	d	PROPN
inlawrev-3567	810	3	320	320	NUM
inlawrev-3567	810	4	.	.	PUNCT
inlawrev-3567	811	1	i	i	PRON
inlawrev-3567	811	2	d	d	PROPN
inlawrev-3567	811	3	321	321	NUM
inlawrev-3567	811	4	.	.	PUNCT
inlawrev-3567	812	1	i	i	PRON
inlawrev-3567	812	2	d.	d.	PROPN
inlawrev-3567	812	3	at	at	ADP
inlawrev-3567	812	4	386	386	NUM
inlawrev-3567	812	5	-	-	SYM
inlawrev-3567	812	6	87	87	NUM
inlawrev-3567	812	7	.	.	PUNCT
inlawrev-3567	813	1	functional	functional	ADJ
inlawrev-3567	813	2	obsolescence	obsolescence	NOUN
inlawrev-3567	813	3	was	be	AUX
inlawrev-3567	813	4	caused	cause	VERB
inlawrev-3567	813	5	by	by	ADP
inlawrev-3567	813	6	factors	factor	NOUN
inlawrev-3567	813	7	internal	internal	ADJ
inlawrev-3567	813	8	to	to	ADP
inlawrev-3567	813	9	the	the	DET
inlawrev-3567	813	10	property	property	NOUN
inlawrev-3567	813	11	that	that	PRON
inlawrev-3567	813	12	reduced	reduce	VERB
inlawrev-3567	813	13	the	the	DET
inlawrev-3567	813	14	value	value	NOUN
inlawrev-3567	813	15	of	of	ADP
inlawrev-3567	813	16	the	the	DET
inlawrev-3567	813	17	property	property	NOUN
inlawrev-3567	813	18	,	,	PUNCT
inlawrev-3567	813	19	while	while	SCONJ
inlawrev-3567	813	20	economic	economic	ADJ
inlawrev-3567	813	21	obsolescence	obsolescence	NOUN
inlawrev-3567	813	22	was	be	AUX
inlawrev-3567	813	23	caused	cause	VERB
inlawrev-3567	813	24	by	by	ADP
inlawrev-3567	813	25	factors	factor	NOUN
inlawrev-3567	813	26	external	external	ADJ
inlawrev-3567	813	27	to	to	ADP
inlawrev-3567	813	28	the	the	DET
inlawrev-3567	813	29	property	property	NOUN
inlawrev-3567	813	30	with	with	ADP
inlawrev-3567	813	31	the	the	DET
inlawrev-3567	813	32	same	same	ADJ
inlawrev-3567	813	33	effect	effect	NOUN
inlawrev-3567	813	34	.	.	PUNCT
inlawrev-3567	814	1	i	i	PRON
inlawrev-3567	814	2	d.	d.	PROPN
inlawrev-3567	814	3	at	at	ADP
inlawrev-3567	814	4	386	386	NUM
inlawrev-3567	814	5	.	.	PUNCT
inlawrev-3567	814	6	1566	1566	NUM
inlawrev-3567	814	7	indiana	indiana	PROPN
inlawrev-3567	814	8	law	law	PROPN
inlawrev-3567	814	9	review	review	NOUN
inlawrev-3567	814	10	[	[	X
inlawrev-3567	814	11	vol	vol	NOUN
inlawrev-3567	814	12	.	.	PUNCT
inlawrev-3567	815	1	35:1541	35:1541	NUM
inlawrev-3567	815	2	during	during	ADP
inlawrev-3567	815	3	the	the	DET
inlawrev-3567	815	4	commencement	commencement	NOUN
inlawrev-3567	815	5	of	of	ADP
inlawrev-3567	815	6	louis	louis	PROPN
inlawrev-3567	815	7	realty	realty	PROPN
inlawrev-3567	815	8	's	's	PART
inlawrev-3567	815	9	case	case	NOUN
inlawrev-3567	815	10	stated	state	VERB
inlawrev-3567	815	11	that	that	SCONJ
inlawrev-3567	815	12	in	in	ADP
inlawrev-3567	815	13	a	a	DET
inlawrev-3567	815	14	case	case	NOUN
inlawrev-3567	815	15	ofalleged	ofallege	VERB
inlawrev-3567	815	16	error	error	NOUN
inlawrev-3567	815	17	in	in	ADP
inlawrev-3567	815	18	obsolescence	obsolescence	NOUN
inlawrev-3567	815	19	assessments	assessment	NOUN
inlawrev-3567	815	20	,	,	PUNCT
inlawrev-3567	815	21	louis	louis	PROPN
inlawrev-3567	815	22	realty	realty	PROPN
inlawrev-3567	815	23	must	must	AUX
inlawrev-3567	815	24	identify	identify	VERB
inlawrev-3567	815	25	the	the	DET
inlawrev-3567	815	26	causes	cause	NOUN
inlawrev-3567	815	27	ofthe	ofthe	ADJ
inlawrev-3567	815	28	obsolescence	obsolescence	NOUN
inlawrev-3567	815	29	and	and	CCONJ
inlawrev-3567	815	30	demonstrate	demonstrate	VERB
inlawrev-3567	815	31	that	that	SCONJ
inlawrev-3567	815	32	the	the	DET
inlawrev-3567	815	33	quantification	quantification	NOUN
inlawrev-3567	815	34	ofthe	ofthe	ADJ
inlawrev-3567	815	35	obsolescence	obsolescence	NOUN
inlawrev-3567	815	36	by	by	ADP
inlawrev-3567	815	37	the	the	DET
inlawrev-3567	815	38	isbtc	isbtc	NOUN
inlawrev-3567	815	39	was	be	AUX
inlawrev-3567	815	40	not	not	PART
inlawrev-3567	815	41	supported	support	VERB
inlawrev-3567	815	42	by	by	ADP
inlawrev-3567	815	43	the	the	DET
inlawrev-3567	815	44	evidence.^^^	evidence.^^^	PROPN
inlawrev-3567	815	45	the	the	DET
inlawrev-3567	815	46	court	court	NOUN
inlawrev-3567	815	47	held	hold	VERB
inlawrev-3567	815	48	that	that	SCONJ
inlawrev-3567	815	49	the	the	DET
inlawrev-3567	815	50	isbtc	isbtc	NOUN
inlawrev-3567	815	51	erred	err	VERB
inlawrev-3567	815	52	in	in	ADP
inlawrev-3567	815	53	its	its	PRON
inlawrev-3567	815	54	assessment	assessment	NOUN
inlawrev-3567	815	55	of	of	ADP
inlawrev-3567	815	56	louis	louis	PROPN
inlawrev-3567	815	57	realty	realty	PROPN
inlawrev-3567	815	58	's	's	PART
inlawrev-3567	815	59	functional	functional	ADJ
inlawrev-3567	815	60	obsolescence.^^^	obsolescence.^^^	NOUN
inlawrev-3567	815	61	at	at	ADP
inlawrev-3567	815	62	trial	trial	NOUN
inlawrev-3567	815	63	,	,	PUNCT
inlawrev-3567	815	64	the	the	DET
inlawrev-3567	815	65	assessor	assessor	NOUN
inlawrev-3567	815	66	testified	testify	VERB
inlawrev-3567	815	67	that	that	SCONJ
inlawrev-3567	815	68	he	he	PRON
inlawrev-3567	815	69	found	find	VERB
inlawrev-3567	815	70	twenty	twenty	NUM
inlawrev-3567	815	71	percent	percent	NOUN
inlawrev-3567	815	72	functional	functional	ADJ
inlawrev-3567	815	73	obsolescence	obsolescence	NOUN
inlawrev-3567	815	74	because	because	SCONJ
inlawrev-3567	815	75	that	that	PRON
inlawrev-3567	815	76	was	be	AUX
inlawrev-3567	815	77	what	what	PRON
inlawrev-3567	815	78	he	he	PRON
inlawrev-3567	815	79	always	always	ADV
inlawrev-3567	815	80	did	do	VERB
inlawrev-3567	815	81	for	for	ADP
inlawrev-3567	815	82	property	property	NOUN
inlawrev-3567	815	83	like	like	ADP
inlawrev-3567	815	84	louis	louis	PROPN
inlawrev-3567	815	85	realty's.^^	realty's.^^	NOUN
inlawrev-3567	815	86	'	'	PROPN
inlawrev-3567	815	87	*	*	NOUN
inlawrev-3567	816	1	the	the	DET
inlawrev-3567	816	2	court	court	NOUN
inlawrev-3567	816	3	stated	state	VERB
inlawrev-3567	816	4	that	that	SCONJ
inlawrev-3567	816	5	this	this	DET
inlawrev-3567	816	6	finding	finding	NOUN
inlawrev-3567	816	7	was	be	AUX
inlawrev-3567	816	8	supported	support	VERB
inlawrev-3567	816	9	by	by	ADP
inlawrev-3567	816	10	no	no	DET
inlawrev-3567	816	11	independent	independent	ADJ
inlawrev-3567	816	12	evidence.^	evidence.^	NOUN
inlawrev-3567	816	13	"	"	PUNCT
inlawrev-3567	816	14	therefore	therefore	ADV
inlawrev-3567	816	15	,	,	PUNCT
inlawrev-3567	816	16	louis	louis	PROPN
inlawrev-3567	816	17	realty	realty	PROPN
inlawrev-3567	816	18	had	have	AUX
inlawrev-3567	816	19	met	meet	VERB
inlawrev-3567	816	20	its	its	PRON
inlawrev-3567	816	21	burden	burden	NOUN
inlawrev-3567	816	22	to	to	PART
inlawrev-3567	816	23	show	show	VERB
inlawrev-3567	816	24	that	that	SCONJ
inlawrev-3567	816	25	the	the	DET
inlawrev-3567	816	26	quantification	quantification	NOUN
inlawrev-3567	816	27	ofthe	ofthe	ADJ
inlawrev-3567	816	28	obsolescence	obsolescence	NOUN
inlawrev-3567	816	29	by	by	ADP
inlawrev-3567	816	30	the	the	DET
inlawrev-3567	816	31	isbtc	isbtc	NOUN
inlawrev-3567	816	32	was	be	AUX
inlawrev-3567	816	33	not	not	PART
inlawrev-3567	816	34	supported	support	VERB
inlawrev-3567	816	35	by	by	ADP
inlawrev-3567	816	36	the	the	DET
inlawrev-3567	816	37	evidence.^^^	evidence.^^^	PROPN
inlawrev-3567	816	38	the	the	DET
inlawrev-3567	816	39	court	court	NOUN
inlawrev-3567	816	40	held	hold	VERB
inlawrev-3567	816	41	that	that	SCONJ
inlawrev-3567	816	42	louis	louis	PROPN
inlawrev-3567	816	43	realty	realty	PROPN
inlawrev-3567	816	44	failed	fail	VERB
inlawrev-3567	816	45	to	to	PART
inlawrev-3567	816	46	show	show	VERB
inlawrev-3567	816	47	any	any	DET
inlawrev-3567	816	48	probative	probative	ADJ
inlawrev-3567	816	49	evidence	evidence	NOUN
inlawrev-3567	816	50	establishing	establish	VERB
inlawrev-3567	816	51	an	an	DET
inlawrev-3567	816	52	entitlement	entitlement	NOUN
inlawrev-3567	816	53	to	to	ADP
inlawrev-3567	816	54	economic	economic	ADJ
inlawrev-3567	816	55	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3567	816	56	louis	louis	PROPN
inlawrev-3567	816	57	realty	realty	PROPN
inlawrev-3567	816	58	simply	simply	ADV
inlawrev-3567	816	59	submitted	submit	VERB
inlawrev-3567	816	60	to	to	ADP
inlawrev-3567	816	61	the	the	DET
inlawrev-3567	816	62	assessor	assessor	NOUN
inlawrev-3567	816	63	its	its	PRON
inlawrev-3567	816	64	financial	financial	ADJ
inlawrev-3567	816	65	statements	statement	NOUN
inlawrev-3567	816	66	and	and	CCONJ
inlawrev-3567	816	67	the	the	DET
inlawrev-3567	816	68	vacancy	vacancy	NOUN
inlawrev-3567	816	69	rates	rate	NOUN
inlawrev-3567	816	70	for	for	ADP
inlawrev-3567	816	71	its	its	PRON
inlawrev-3567	816	72	property.^^^	property.^^^	PROPN
inlawrev-3567	816	73	louis	louis	PROPN
inlawrev-3567	816	74	realty	realty	PROPN
inlawrev-3567	816	75	failed	fail	VERB
inlawrev-3567	816	76	to	to	PART
inlawrev-3567	816	77	meet	meet	VERB
inlawrev-3567	816	78	its	its	PRON
inlawrev-3567	816	79	burden	burden	NOUN
inlawrev-3567	816	80	because	because	SCONJ
inlawrev-3567	816	81	its	its	PRON
inlawrev-3567	816	82	submissions	submission	NOUN
inlawrev-3567	816	83	did	do	AUX
inlawrev-3567	816	84	not	not	PART
inlawrev-3567	816	85	show	show	VERB
inlawrev-3567	816	86	a	a	DET
inlawrev-3567	816	87	cause	cause	NOUN
inlawrev-3567	816	88	of	of	ADP
inlawrev-3567	816	89	economic	economic	ADJ
inlawrev-3567	816	90	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3567	816	91	therefore	therefore	ADV
inlawrev-3567	816	92	,	,	PUNCT
inlawrev-3567	816	93	the	the	DET
inlawrev-3567	816	94	isbtc	isbtc	NOUN
inlawrev-3567	816	95	's	's	PART
inlawrev-3567	816	96	denial	denial	NOUN
inlawrev-3567	816	97	of	of	ADP
inlawrev-3567	816	98	economic	economic	ADJ
inlawrev-3567	816	99	obsolescence	obsolescence	NOUN
inlawrev-3567	816	100	was	be	AUX
inlawrev-3567	816	101	affirmed	affirm	VERB
inlawrev-3567	816	102	.	.	PUNCT
inlawrev-3567	817	1	"^	"^	VERB
inlawrev-3567	817	2	1	1	NUM
inlawrev-3567	817	3	1	1	NUM
inlawrev-3567	817	4	.	.	PUNCT
inlawrev-3567	817	5	davidson	davidson	NOUN
inlawrev-3567	817	6	industries	industry	NOUN
inlawrev-3567	817	7	v.	v.	ADP
inlawrev-3567	817	8	state	state	PROPN
inlawrev-3567	817	9	board	board	NOUN
inlawrev-3567	817	10	oftax	oftax	NOUN
inlawrev-3567	817	11	commissioners	commissioner	NOUN
inlawrev-3567	817	12	.	.	PUNCT
inlawrev-3567	818	1	"'—davidson	"'—davidson	PROPN
inlawrev-3567	818	2	appealed	appeal	VERB
inlawrev-3567	818	3	a	a	DET
inlawrev-3567	818	4	final	final	ADJ
inlawrev-3567	818	5	determination	determination	NOUN
inlawrev-3567	818	6	by	by	ADP
inlawrev-3567	818	7	the	the	DET
inlawrev-3567	818	8	isbtc	isbtc	NOUN
inlawrev-3567	818	9	assessing	assess	VERB
inlawrev-3567	818	10	two	two	NUM
inlawrev-3567	818	11	parcels	parcel	NOUN
inlawrev-3567	818	12	of	of	ADP
inlawrev-3567	818	13	land	land	NOUN
inlawrev-3567	818	14	in	in	ADP
inlawrev-3567	818	15	allen	allen	PROPN
inlawrev-3567	818	16	county.^^^	county.^^^	PROPN
inlawrev-3567	818	17	davidson	davidson	PROPN
inlawrev-3567	818	18	asserted	assert	VERB
inlawrev-3567	818	19	two	two	NUM
inlawrev-3567	818	20	issues	issue	NOUN
inlawrev-3567	818	21	to	to	ADP
inlawrev-3567	818	22	the	the	DET
inlawrev-3567	818	23	tax	tax	NOUN
inlawrev-3567	818	24	court	court	NOUN
inlawrev-3567	818	25	:	:	PUNCT
inlawrev-3567	818	26	whether	whether	SCONJ
inlawrev-3567	818	27	the	the	DET
inlawrev-3567	818	28	isbtc	isbtc	NOUN
inlawrev-3567	818	29	's	's	PART
inlawrev-3567	818	30	determination	determination	NOUN
inlawrev-3567	818	31	should	should	AUX
inlawrev-3567	818	32	be	be	AUX
inlawrev-3567	818	33	reversed	reverse	VERB
inlawrev-3567	818	34	because	because	SCONJ
inlawrev-3567	818	35	its	its	PRON
inlawrev-3567	818	36	regulations	regulation	NOUN
inlawrev-3567	818	37	were	be	AUX
inlawrev-3567	818	38	unconstitutional	unconstitutional	ADJ
inlawrev-3567	818	39	and	and	CCONJ
inlawrev-3567	818	40	whether	whether	SCONJ
inlawrev-3567	818	41	davidson	davidson	NOUN
inlawrev-3567	818	42	's	's	PART
inlawrev-3567	818	43	property	property	NOUN
inlawrev-3567	818	44	suffered	suffer	VERB
inlawrev-3567	818	45	from	from	ADP
inlawrev-3567	818	46	obsolescence	obsolescence	NOUN
inlawrev-3567	818	47	.	.	PUNCT
inlawrev-3567	819	1	"^	"^	PUNCT
inlawrev-3567	819	2	the	the	DET
inlawrev-3567	819	3	court	court	NOUN
inlawrev-3567	819	4	held	hold	VERB
inlawrev-3567	819	5	that	that	SCONJ
inlawrev-3567	819	6	it	it	PRON
inlawrev-3567	819	7	would	would	AUX
inlawrev-3567	819	8	not	not	PART
inlawrev-3567	819	9	reverse	reverse	VERB
inlawrev-3567	819	10	the	the	DET
inlawrev-3567	819	11	final	final	ADJ
inlawrev-3567	819	12	determination	determination	NOUN
inlawrev-3567	819	13	ofthe	ofthe	NOUN
inlawrev-3567	819	14	isbtc	isbtc	NOUN
inlawrev-3567	819	15	solely	solely	ADV
inlawrev-3567	819	16	because	because	SCONJ
inlawrev-3567	819	17	its	its	PRON
inlawrev-3567	819	18	regulations	regulation	NOUN
inlawrev-3567	819	19	were	be	AUX
inlawrev-3567	819	20	unconstitutional	unconstitutional	ADJ
inlawrev-3567	819	21	.	.	PUNCT
inlawrev-3567	819	22	"	"	PUNCT
inlawrev-3567	819	23	'	'	PUNCT
inlawrev-3567	819	24	*	*	PUNCT
inlawrev-3567	819	25	real	real	ADJ
inlawrev-3567	819	26	property	property	NOUN
inlawrev-3567	819	27	will	will	AUX
inlawrev-3567	819	28	still	still	ADV
inlawrev-3567	819	29	be	be	AUX
inlawrev-3567	819	30	assessed	assess	VERB
inlawrev-3567	819	31	under	under	ADP
inlawrev-3567	819	32	the	the	DET
inlawrev-3567	819	33	current	current	ADJ
inlawrev-3567	819	34	system	system	NOUN
inlawrev-3567	819	35	until	until	SCONJ
inlawrev-3567	819	36	a	a	DET
inlawrev-3567	819	37	new	new	ADJ
inlawrev-3567	819	38	set	set	NOUN
inlawrev-3567	819	39	ofregulations	ofregulation	NOUN
inlawrev-3567	819	40	comes	come	VERB
inlawrev-3567	819	41	out	out	ADP
inlawrev-3567	819	42	.	.	PUNCT
inlawrev-3567	820	1	"^	"^	AUX
inlawrev-3567	820	2	to	to	PART
inlawrev-3567	820	3	have	have	VERB
inlawrev-3567	820	4	a	a	DET
inlawrev-3567	820	5	cognizable	cognizable	ADJ
inlawrev-3567	820	6	claim	claim	NOUN
inlawrev-3567	820	7	,	,	PUNCT
inlawrev-3567	820	8	davidson	davidson	PROPN
inlawrev-3567	820	9	needed	need	VERB
inlawrev-3567	820	10	to	to	PART
inlawrev-3567	820	11	show	show	VERB
inlawrev-3567	820	12	why	why	SCONJ
inlawrev-3567	820	13	the	the	DET
inlawrev-3567	820	14	isbtc	isbtc	NOUN
inlawrev-3567	820	15	erred	err	VERB
inlawrev-3567	820	16	on	on	ADP
inlawrev-3567	820	17	a	a	DET
inlawrev-3567	820	18	specific	specific	ADJ
inlawrev-3567	820	19	issue	issue	NOUN
inlawrev-3567	820	20	in	in	ADP
inlawrev-3567	820	21	its	its	PRON
inlawrev-3567	820	22	individual	individual	ADJ
inlawrev-3567	820	23	case	case	NOUN
inlawrev-3567	820	24	.	.	PUNCT
inlawrev-3567	821	1	"^	"^	PUNCT
inlawrev-3567	821	2	the	the	DET
inlawrev-3567	821	3	court	court	NOUN
inlawrev-3567	821	4	held	hold	VERB
inlawrev-3567	821	5	that	that	SCONJ
inlawrev-3567	821	6	the	the	DET
inlawrev-3567	821	7	isbtc	isbtc	NOUN
inlawrev-3567	821	8	did	do	AUX
inlawrev-3567	821	9	not	not	PART
inlawrev-3567	821	10	err	err	VERB
inlawrev-3567	821	11	in	in	ADP
inlawrev-3567	821	12	refusing	refuse	VERB
inlawrev-3567	821	13	an	an	DET
inlawrev-3567	821	14	obsolescence	obsolescence	NOUN
inlawrev-3567	821	15	322	322	NUM
inlawrev-3567	821	16	.	.	PUNCT
inlawrev-3567	822	1	i	i	PRON
inlawrev-3567	822	2	d.	d.	PROPN
inlawrev-3567	822	3	at	at	ADP
inlawrev-3567	822	4	386	386	NUM
inlawrev-3567	822	5	.	.	PUNCT
inlawrev-3567	823	1	the	the	DET
inlawrev-3567	823	2	current	current	ADJ
inlawrev-3567	823	3	rule	rule	NOUN
inlawrev-3567	823	4	required	require	VERB
inlawrev-3567	823	5	the	the	DET
inlawrev-3567	823	6	taxpayer	taxpayer	NOUN
inlawrev-3567	823	7	to	to	PART
inlawrev-3567	823	8	both	both	PRON
inlawrev-3567	823	9	identify	identify	VERB
inlawrev-3567	823	10	the	the	DET
inlawrev-3567	823	11	causes	cause	NOUN
inlawrev-3567	823	12	of	of	ADP
inlawrev-3567	823	13	the	the	DET
inlawrev-3567	823	14	obsolescence	obsolescence	NOUN
inlawrev-3567	823	15	and	and	CCONJ
inlawrev-3567	823	16	quantify	quantify	VERB
inlawrev-3567	823	17	the	the	DET
inlawrev-3567	823	18	amount	amount	NOUN
inlawrev-3567	823	19	.	.	PUNCT
inlawrev-3567	824	1	i	i	PRON
inlawrev-3567	824	2	d.	d.	PROPN
inlawrev-3567	824	3	at	at	ADP
inlawrev-3567	824	4	385	385	NUM
inlawrev-3567	824	5	-	-	SYM
inlawrev-3567	824	6	86	86	NUM
inlawrev-3567	824	7	(	(	PUNCT
inlawrev-3567	824	8	citing	cite	VERB
inlawrev-3567	824	9	clark	clark	PROPN
inlawrev-3567	824	10	v.	v.	ADP
inlawrev-3567	824	11	state	state	PROPN
inlawrev-3567	824	12	bd	bd	PROPN
inlawrev-3567	824	13	.	.	PROPN
inlawrev-3567	824	14	of	of	ADP
inlawrev-3567	824	15	tax	tax	NOUN
inlawrev-3567	824	16	comm'rs	comm'rs	NOUN
inlawrev-3567	824	17	,	,	PUNCT
inlawrev-3567	824	18	694	694	NUM
inlawrev-3567	824	19	n.e.2d	n.e.2d	NOUN
inlawrev-3567	824	20	1230	1230	NUM
inlawrev-3567	824	21	,	,	PUNCT
inlawrev-3567	824	22	1241	1241	NUM
inlawrev-3567	824	23	(	(	PUNCT
inlawrev-3567	824	24	ind	ind	NOUN
inlawrev-3567	824	25	.	.	PUNCT
inlawrev-3567	825	1	t.c	t.c	PROPN
inlawrev-3567	825	2	.	.	PROPN
inlawrev-3567	825	3	1998	1998	NUM
inlawrev-3567	825	4	)	)	PUNCT
inlawrev-3567	825	5	)	)	PUNCT
inlawrev-3567	825	6	.	.	PUNCT
inlawrev-3567	826	1	323	323	NUM
inlawrev-3567	826	2	.	.	PUNCT
inlawrev-3567	827	1	i	i	PRON
inlawrev-3567	827	2	d	d	PROPN
inlawrev-3567	827	3	at	at	ADP
inlawrev-3567	827	4	386	386	NUM
inlawrev-3567	827	5	.	.	PUNCT
inlawrev-3567	828	1	324	324	NUM
inlawrev-3567	828	2	.	.	PUNCT
inlawrev-3567	829	1	i	i	PRON
inlawrev-3567	829	2	d	d	PROPN
inlawrev-3567	829	3	325	325	NUM
inlawrev-3567	829	4	.	.	PUNCT
inlawrev-3567	830	1	i	i	PROPN
inlawrev-3567	830	2	d	d	PROPN
inlawrev-3567	830	3	326	326	NUM
inlawrev-3567	830	4	.	.	PUNCT
inlawrev-3567	831	1	i	i	PRON
inlawrev-3567	831	2	d	d	PROPN
inlawrev-3567	831	3	327	327	NUM
inlawrev-3567	831	4	.	.	PUNCT
inlawrev-3567	832	1	i	i	PRON
inlawrev-3567	832	2	d	d	PROPN
inlawrev-3567	832	3	at	at	ADP
inlawrev-3567	832	4	387	387	NUM
inlawrev-3567	832	5	.	.	NOUN
inlawrev-3567	832	6	328	328	NUM
inlawrev-3567	832	7	.	.	PUNCT
inlawrev-3567	833	1	mat	mat	NOUN
inlawrev-3567	833	2	386	386	NUM
inlawrev-3567	833	3	-	-	SYM
inlawrev-3567	833	4	87	87	NUM
inlawrev-3567	833	5	.	.	PUNCT
inlawrev-3567	833	6	329	329	NUM
inlawrev-3567	833	7	.	.	PUNCT
inlawrev-3567	834	1	i	i	PRON
inlawrev-3567	834	2	d	d	PROPN
inlawrev-3567	834	3	at	at	ADP
inlawrev-3567	834	4	387	387	NUM
inlawrev-3567	834	5	.	.	PROPN
inlawrev-3567	834	6	330	330	NUM
inlawrev-3567	834	7	.	.	PUNCT
inlawrev-3567	835	1	i	i	PROPN
inlawrev-3567	835	2	d	d	PROPN
inlawrev-3567	835	3	331	331	NUM
inlawrev-3567	835	4	.	.	PUNCT
inlawrev-3567	836	1	744	744	NUM
inlawrev-3567	836	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	836	3	1067	1067	NUM
inlawrev-3567	836	4	(	(	PUNCT
inlawrev-3567	836	5	ind	ind	NOUN
inlawrev-3567	836	6	.	.	PUNCT
inlawrev-3567	837	1	t.c	t.c	PROPN
inlawrev-3567	837	2	.	.	PROPN
inlawrev-3567	837	3	2001	2001	NUM
inlawrev-3567	837	4	)	)	PUNCT
inlawrev-3567	837	5	.	.	PUNCT
inlawrev-3567	838	1	332	332	NUM
inlawrev-3567	838	2	.	.	X
inlawrev-3567	838	3	mat	mat	PROPN
inlawrev-3567	838	4	1068	1068	NUM
inlawrev-3567	838	5	.	.	PUNCT
inlawrev-3567	839	1	333	333	NUM
inlawrev-3567	839	2	.	.	PUNCT
inlawrev-3567	840	1	i	i	PRON
inlawrev-3567	840	2	d	d	PROPN
inlawrev-3567	840	3	334	334	NUM
inlawrev-3567	840	4	.	.	PUNCT
inlawrev-3567	841	1	i	i	PRON
inlawrev-3567	841	2	d	d	PROPN
inlawrev-3567	841	3	at	at	ADP
inlawrev-3567	841	4	1069	1069	NUM
inlawrev-3567	841	5	.	.	PUNCT
inlawrev-3567	842	1	335	335	NUM
inlawrev-3567	842	2	.	.	PUNCT
inlawrev-3567	843	1	i	i	PRON
inlawrev-3567	843	2	d	d	PROPN
inlawrev-3567	843	3	336	336	NUM
inlawrev-3567	843	4	.	.	PUNCT
inlawrev-3567	844	1	i	i	PRON
inlawrev-3567	844	2	d	d	PROPN
inlawrev-3567	844	3	2002	2002	NUM
inlawrev-3567	844	4	]	]	PUNCT
inlawrev-3567	844	5	taxation	taxation	NOUN
inlawrev-3567	844	6	1567	1567	NUM
inlawrev-3567	844	7	deduction	deduction	NOUN
inlawrev-3567	844	8	.	.	PUNCT
inlawrev-3567	845	1	"^	"^	VERB
inlawrev-3567	845	2	the	the	DET
inlawrev-3567	845	3	rule	rule	NOUN
inlawrev-3567	845	4	in	in	ADP
inlawrev-3567	845	5	place	place	NOUN
inlawrev-3567	845	6	at	at	ADP
inlawrev-3567	845	7	the	the	DET
inlawrev-3567	845	8	time	time	NOUN
inlawrev-3567	845	9	ofthe	ofthe	NOUN
inlawrev-3567	845	10	commencement	commencement	NOUN
inlawrev-3567	845	11	of	of	ADP
inlawrev-3567	845	12	davidson	davidson	NOUN
inlawrev-3567	845	13	's	's	PART
inlawrev-3567	845	14	case	case	NOUN
inlawrev-3567	845	15	required	require	VERB
inlawrev-3567	845	16	that	that	DET
inlawrev-3567	845	17	davidson	davidson	NOUN
inlawrev-3567	845	18	,	,	PUNCT
inlawrev-3567	845	19	to	to	PART
inlawrev-3567	845	20	make	make	VERB
inlawrev-3567	845	21	a	a	DET
inlawrev-3567	845	22	prima	prima	NOUN
inlawrev-3567	845	23	facie	facie	NOUN
inlawrev-3567	845	24	showing	show	VERB
inlawrev-3567	845	25	ofan	ofan	NOUN
inlawrev-3567	845	26	entitlement	entitlement	NOUN
inlawrev-3567	845	27	to	to	ADP
inlawrev-3567	845	28	obsolescence	obsolescence	NOUN
inlawrev-3567	845	29	,	,	PUNCT
inlawrev-3567	845	30	demonstrate	demonstrate	VERB
inlawrev-3567	845	31	the	the	DET
inlawrev-3567	845	32	cause	cause	NOUN
inlawrev-3567	845	33	ofobsolescence	ofobsolescence	NOUN
inlawrev-3567	845	34	.	.	PUNCT
inlawrev-3567	846	1	"	"	PUNCT
inlawrev-3567	846	2	*	*	PUNCT
inlawrev-3567	846	3	all	all	DET
inlawrev-3567	846	4	davidson	davidson	NOUN
inlawrev-3567	846	5	offered	offer	VERB
inlawrev-3567	846	6	as	as	ADP
inlawrev-3567	846	7	evidence	evidence	NOUN
inlawrev-3567	846	8	were	be	AUX
inlawrev-3567	846	9	conclusory	conclusory	ADJ
inlawrev-3567	846	10	statements	statement	NOUN
inlawrev-3567	846	11	without	without	ADP
inlawrev-3567	846	12	explanations	explanation	NOUN
inlawrev-3567	846	13	of	of	ADP
inlawrev-3567	846	14	the	the	DET
inlawrev-3567	846	15	cause	cause	NOUN
inlawrev-3567	846	16	for	for	ADP
inlawrev-3567	846	17	obsolescence	obsolescence	NOUN
inlawrev-3567	846	18	.	.	PUNCT
inlawrev-3567	847	1	"^	"^	PUNCT
inlawrev-3567	847	2	the	the	DET
inlawrev-3567	847	3	court	court	NOUN
inlawrev-3567	847	4	stated	state	VERB
inlawrev-3567	847	5	:	:	PUNCT
inlawrev-3567	847	6	"	"	PUNCT
inlawrev-3567	847	7	davidson	davidson	NOUN
inlawrev-3567	847	8	did	do	AUX
inlawrev-3567	847	9	not	not	PART
inlawrev-3567	847	10	even	even	ADV
inlawrev-3567	847	11	designate	designate	VERB
inlawrev-3567	847	12	what	what	PRON
inlawrev-3567	847	13	kind	kind	ADJ
inlawrev-3567	847	14	ofobsolescence	ofobsolescence	NOUN
inlawrev-3567	847	15	was	be	AUX
inlawrev-3567	847	16	allegedly	allegedly	ADV
inlawrev-3567	847	17	demonstrated	demonstrate	VERB
inlawrev-3567	847	18	by	by	ADP
inlawrev-3567	847	19	its	its	PRON
inlawrev-3567	847	20	evidence	evidence	NOUN
inlawrev-3567	847	21	.	.	PUNCT
inlawrev-3567	848	1	it	it	PRON
inlawrev-3567	848	2	is	be	AUX
inlawrev-3567	848	3	not	not	PART
inlawrev-3567	848	4	this	this	DET
inlawrev-3567	848	5	court	court	NOUN
inlawrev-3567	848	6	's	's	PART
inlawrev-3567	848	7	place	place	NOUN
inlawrev-3567	848	8	to	to	PART
inlawrev-3567	848	9	sift	sift	VERB
inlawrev-3567	848	10	through	through	ADP
inlawrev-3567	848	11	davidson	davidson	NOUN
inlawrev-3567	848	12	's	's	PART
inlawrev-3567	848	13	evidence	evidence	NOUN
inlawrev-3567	848	14	and	and	CCONJ
inlawrev-3567	848	15	make	make	VERB
inlawrev-3567	848	16	its	its	PRON
inlawrev-3567	848	17	arguments	argument	NOUN
inlawrev-3567	848	18	for	for	ADP
inlawrev-3567	848	19	.	.	PUNCT
inlawrev-3567	848	20	.	.	PUNCT
inlawrev-3567	848	21	.	.	PUNCT
inlawrev-3567	849	1	it	it	PRON
inlawrev-3567	849	2	.	.	PUNCT
inlawrev-3567	850	1	"^"^^	"^"^^	NOUN
inlawrev-3567	850	2	as	as	ADP
inlawrev-3567	850	3	a	a	DET
inlawrev-3567	850	4	result	result	NOUN
inlawrev-3567	850	5	,	,	PUNCT
inlawrev-3567	850	6	the	the	DET
inlawrev-3567	850	7	tax	tax	NOUN
inlawrev-3567	850	8	court	court	NOUN
inlawrev-3567	850	9	affirmed	affirm	VERB
inlawrev-3567	850	10	the	the	DET
inlawrev-3567	850	11	denial	denial	NOUN
inlawrev-3567	850	12	of	of	ADP
inlawrev-3567	850	13	obsolescence.^	obsolescence.^	PROPN
inlawrev-3567	850	14	'	'	PART
inlawrev-3567	850	15	*	*	PUNCT
inlawrev-3567	850	16	'	'	PUNCT
inlawrev-3567	850	17	12	12	NUM
inlawrev-3567	850	18	.	.	PUNCT
inlawrev-3567	851	1	champlin	champlin	PROPN
inlawrev-3567	851	2	realty	realty	PROPN
inlawrev-3567	851	3	v.	v.	ADP
inlawrev-3567	851	4	state	state	PROPN
inlawrev-3567	851	5	board	board	PROPN
inlawrev-3567	851	6	oftax	oftax	NOUN
inlawrev-3567	852	1	commissioners.^'*^—champlin	commissioners.^'*^—champlin	PROPN
inlawrev-3567	852	2	appealed	appeal	VERB
inlawrev-3567	852	3	to	to	ADP
inlawrev-3567	852	4	the	the	DET
inlawrev-3567	852	5	tax	tax	NOUN
inlawrev-3567	852	6	court	court	NOUN
inlawrev-3567	852	7	for	for	ADP
inlawrev-3567	852	8	the	the	DET
inlawrev-3567	852	9	second	second	ADJ
inlawrev-3567	852	10	time	time	NOUN
inlawrev-3567	852	11	from	from	ADP
inlawrev-3567	852	12	a	a	DET
inlawrev-3567	852	13	final	final	ADJ
inlawrev-3567	852	14	determination	determination	NOUN
inlawrev-3567	852	15	of	of	ADP
inlawrev-3567	852	16	the	the	DET
inlawrev-3567	852	17	isbtc	isbtc	NOUN
inlawrev-3567	852	18	denying	deny	VERB
inlawrev-3567	852	19	an	an	DET
inlawrev-3567	852	20	obsolescence	obsolescence	NOUN
inlawrev-3567	852	21	adjustment	adjustment	NOUN
inlawrev-3567	852	22	to	to	ADP
inlawrev-3567	852	23	champlin	champlin	PROPN
inlawrev-3567	852	24	's	's	PART
inlawrev-3567	852	25	property.^'^^	property.^'^^	PROPN
inlawrev-3567	852	26	champlin	champlin	PROPN
inlawrev-3567	852	27	owned	own	VERB
inlawrev-3567	852	28	two	two	NUM
inlawrev-3567	852	29	parcels	parcel	NOUN
inlawrev-3567	852	30	of	of	ADP
inlawrev-3567	852	31	land	land	NOUN
inlawrev-3567	852	32	in	in	ADP
inlawrev-3567	852	33	elkhart	elkhart	PROPN
inlawrev-3567	852	34	county.^	county.^	PROPN
inlawrev-3567	852	35	'	'	PART
inlawrev-3567	852	36	*	*	PUNCT
inlawrev-3567	852	37	'	'	PROPN
inlawrev-3567	852	38	*	*	PUNCT
inlawrev-3567	853	1	champlin	champlin	PROPN
inlawrev-3567	853	2	initially	initially	ADV
inlawrev-3567	853	3	filed	file	VERB
inlawrev-3567	853	4	for	for	ADP
inlawrev-3567	853	5	review	review	NOUN
inlawrev-3567	853	6	by	by	ADP
inlawrev-3567	853	7	the	the	DET
inlawrev-3567	853	8	isbtc	isbtc	NOUN
inlawrev-3567	853	9	the	the	DET
inlawrev-3567	853	10	denial	denial	NOUN
inlawrev-3567	853	11	of	of	ADP
inlawrev-3567	853	12	an	an	DET
inlawrev-3567	853	13	obsolescence	obsolescence	NOUN
inlawrev-3567	853	14	adjustment	adjustment	NOUN
inlawrev-3567	853	15	by	by	ADP
inlawrev-3567	853	16	the	the	DET
inlawrev-3567	853	17	local	local	ADJ
inlawrev-3567	853	18	assessor.^'*^	assessor.^'*^	PROPN
inlawrev-3567	853	19	at	at	ADP
inlawrev-3567	853	20	that	that	DET
inlawrev-3567	853	21	time	time	NOUN
inlawrev-3567	853	22	,	,	PUNCT
inlawrev-3567	853	23	the	the	DET
inlawrev-3567	853	24	isbtc	isbtc	NOUN
inlawrev-3567	853	25	agreed	agree	VERB
inlawrev-3567	853	26	with	with	ADP
inlawrev-3567	853	27	champlin	champlin	PROPN
inlawrev-3567	853	28	and	and	CCONJ
inlawrev-3567	853	29	assessed	assess	VERB
inlawrev-3567	853	30	an	an	DET
inlawrev-3567	853	31	obsolescence	obsolescence	NOUN
inlawrev-3567	853	32	adjustment.^'*^	adjustment.^'*^	PUNCT
inlawrev-3567	853	33	however	however	ADV
inlawrev-3567	853	34	,	,	PUNCT
inlawrev-3567	853	35	champlin	champlin	PROPN
inlawrev-3567	853	36	appealed	appeal	VERB
inlawrev-3567	853	37	to	to	ADP
inlawrev-3567	853	38	the	the	DET
inlawrev-3567	853	39	tax	tax	NOUN
inlawrev-3567	853	40	court.^"*^	court.^"*^	PUNCT
inlawrev-3567	853	41	at	at	ADP
inlawrev-3567	853	42	that	that	DET
inlawrev-3567	853	43	appeal	appeal	NOUN
inlawrev-3567	853	44	,	,	PUNCT
inlawrev-3567	853	45	the	the	DET
inlawrev-3567	853	46	tax	tax	NOUN
inlawrev-3567	853	47	court	court	NOUN
inlawrev-3567	853	48	reversed	reverse	VERB
inlawrev-3567	853	49	the	the	DET
inlawrev-3567	853	50	obsolescence	obsolescence	NOUN
inlawrev-3567	853	51	adjustment	adjustment	NOUN
inlawrev-3567	853	52	and	and	CCONJ
inlawrev-3567	853	53	remanded	remand	VERB
inlawrev-3567	853	54	the	the	DET
inlawrev-3567	853	55	case	case	NOUN
inlawrev-3567	853	56	back	back	ADV
inlawrev-3567	853	57	to	to	ADP
inlawrev-3567	853	58	the	the	DET
inlawrev-3567	853	59	isbtc.^	isbtc.^	NOUN
inlawrev-3567	853	60	'	'	PUNCT
inlawrev-3567	853	61	*	*	NOUN
inlawrev-3567	853	62	*	*	PUNCT
inlawrev-3567	853	63	the	the	DET
inlawrev-3567	853	64	court	court	NOUN
inlawrev-3567	853	65	,	,	PUNCT
inlawrev-3567	853	66	on	on	ADP
inlawrev-3567	853	67	the	the	DET
inlawrev-3567	853	68	first	first	ADJ
inlawrev-3567	853	69	appeal	appeal	NOUN
inlawrev-3567	853	70	,	,	PUNCT
inlawrev-3567	853	71	stated	state	VERB
inlawrev-3567	853	72	that	that	SCONJ
inlawrev-3567	853	73	the	the	DET
inlawrev-3567	853	74	record	record	NOUN
inlawrev-3567	853	75	was	be	AUX
inlawrev-3567	853	76	"	"	PUNCT
inlawrev-3567	853	77	bereft	bereft	ADJ
inlawrev-3567	853	78	of	of	ADP
inlawrev-3567	853	79	any	any	DET
inlawrev-3567	853	80	probative	probative	ADJ
inlawrev-3567	853	81	evidence	evidence	NOUN
inlawrev-3567	853	82	which	which	PRON
inlawrev-3567	853	83	supports	support	VERB
inlawrev-3567	853	84	either	either	CCONJ
inlawrev-3567	853	85	the	the	DET
inlawrev-3567	853	86	causes	cause	NOUN
inlawrev-3567	853	87	or	or	CCONJ
inlawrev-3567	853	88	quantification	quantification	NOUN
inlawrev-3567	853	89	offunctional	offunctional	ADJ
inlawrev-3567	853	90	obsolescence	obsolescence	NOUN
inlawrev-3567	853	91	.	.	PUNCT
inlawrev-3567	854	1	"^'*^	"^'*^	NOUN
inlawrev-3567	854	2	on	on	ADP
inlawrev-3567	854	3	remand	remand	NOUN
inlawrev-3567	854	4	,	,	PUNCT
inlawrev-3567	854	5	the	the	DET
inlawrev-3567	854	6	isbtc	isbtc	NOUN
inlawrev-3567	854	7	denied	deny	VERB
inlawrev-3567	854	8	an	an	DET
inlawrev-3567	854	9	obsolescence	obsolescence	NOUN
inlawrev-3567	854	10	adjustment	adjustment	NOUN
inlawrev-3567	854	11	,	,	PUNCT
inlawrev-3567	854	12	and	and	CCONJ
inlawrev-3567	854	13	champlin	champlin	PROPN
inlawrev-3567	854	14	again	again	ADV
inlawrev-3567	854	15	appealed	appeal	VERB
inlawrev-3567	854	16	to	to	ADP
inlawrev-3567	854	17	the	the	DET
inlawrev-3567	854	18	tax	tax	NOUN
inlawrev-3567	854	19	court	court	NOUN
inlawrev-3567	854	20	.	.	PUNCT
inlawrev-3567	855	1	"	"	PUNCT
inlawrev-3567	855	2	®	®	NOUN
inlawrev-3567	855	3	at	at	ADP
inlawrev-3567	855	4	the	the	DET
inlawrev-3567	855	5	trial	trial	NOUN
inlawrev-3567	855	6	before	before	ADP
inlawrev-3567	855	7	the	the	DET
inlawrev-3567	855	8	tax	tax	NOUN
inlawrev-3567	855	9	court	court	NOUN
inlawrev-3567	855	10	,	,	PUNCT
inlawrev-3567	855	11	champlin	champlin	PROPN
inlawrev-3567	855	12	presented	present	VERB
inlawrev-3567	855	13	several	several	ADJ
inlawrev-3567	855	14	exhibits	exhibit	NOUN
inlawrev-3567	855	15	,	,	PUNCT
inlawrev-3567	855	16	photographs	photograph	NOUN
inlawrev-3567	855	17	,	,	PUNCT
inlawrev-3567	855	18	and	and	CCONJ
inlawrev-3567	855	19	reviews	review	NOUN
inlawrev-3567	855	20	of	of	ADP
inlawrev-3567	855	21	its	its	PRON
inlawrev-3567	855	22	property	property	NOUN
inlawrev-3567	855	23	describing	describe	VERB
inlawrev-3567	855	24	how	how	SCONJ
inlawrev-3567	855	25	it	it	PRON
inlawrev-3567	855	26	was	be	AUX
inlawrev-3567	855	27	entitled	entitle	VERB
inlawrev-3567	855	28	to	to	ADP
inlawrev-3567	855	29	a	a	DET
inlawrev-3567	855	30	functional	functional	ADJ
inlawrev-3567	855	31	obsolescence	obsolescence	NOUN
inlawrev-3567	855	32	adjustment	adjustment	NOUN
inlawrev-3567	855	33	.	.	PUNCT
inlawrev-3567	856	1	"	"	PUNCT
inlawrev-3567	856	2	'	'	PUNCT
inlawrev-3567	856	3	the	the	DET
inlawrev-3567	856	4	court	court	NOUN
inlawrev-3567	856	5	,	,	PUNCT
inlawrev-3567	856	6	however	however	ADV
inlawrev-3567	856	7	,	,	PUNCT
inlawrev-3567	856	8	was	be	AUX
inlawrev-3567	856	9	not	not	PART
inlawrev-3567	856	10	persuaded	persuade	VERB
inlawrev-3567	856	11	by	by	ADP
inlawrev-3567	856	12	it.^^^	it.^^^	NOUN
inlawrev-3567	856	13	to	to	PART
inlawrev-3567	856	14	create	create	VERB
inlawrev-3567	856	15	a	a	DET
inlawrev-3567	856	16	prima	prima	NOUN
inlawrev-3567	856	17	facie	facie	NOUN
inlawrev-3567	856	18	case	case	NOUN
inlawrev-3567	856	19	of	of	ADP
inlawrev-3567	856	20	entitlement	entitlement	NOUN
inlawrev-3567	856	21	to	to	ADP
inlawrev-3567	856	22	an	an	DET
inlawrev-3567	856	23	obsolescence	obsolescence	NOUN
inlawrev-3567	856	24	adjustment	adjustment	NOUN
inlawrev-3567	856	25	,	,	PUNCT
inlawrev-3567	856	26	the	the	DET
inlawrev-3567	856	27	court	court	NOUN
inlawrev-3567	856	28	stated	state	VERB
inlawrev-3567	856	29	:	:	PUNCT
inlawrev-3567	856	30	"	"	PUNCT
inlawrev-3567	856	31	the	the	DET
inlawrev-3567	856	32	taxpayer	taxpayer	NOUN
inlawrev-3567	856	33	must	must	AUX
inlawrev-3567	856	34	explain	explain	VERB
inlawrev-3567	856	35	how	how	SCONJ
inlawrev-3567	856	36	the	the	DET
inlawrev-3567	856	37	purported	purport	VERB
inlawrev-3567	856	38	causes	cause	NOUN
inlawrev-3567	856	39	of	of	ADP
inlawrev-3567	856	40	obsolescence	obsolescence	NOUN
inlawrev-3567	856	41	cause	cause	VERB
inlawrev-3567	856	42	the	the	DET
inlawrev-3567	856	43	subject	subject	ADJ
inlawrev-3567	856	44	improvements	improvement	NOUN
inlawrev-3567	856	45	to	to	PART
inlawrev-3567	856	46	suffer	suffer	VERB
inlawrev-3567	856	47	losses	loss	NOUN
inlawrev-3567	856	48	in	in	ADP
inlawrev-3567	856	49	value	value	NOUN
inlawrev-3567	856	50	.	.	PUNCT
inlawrev-3567	857	1	""^	""^	NOUN
inlawrev-3567	857	2	it	it	PRON
inlawrev-3567	857	3	is	be	AUX
inlawrev-3567	857	4	not	not	PART
inlawrev-3567	857	5	enough	enough	ADJ
inlawrev-3567	857	6	for	for	SCONJ
inlawrev-3567	857	7	the	the	DET
inlawrev-3567	857	8	taxpayer	taxpayer	NOUN
inlawrev-3567	857	9	to	to	PART
inlawrev-3567	857	10	"	"	PUNCT
inlawrev-3567	857	11	merely	merely	ADV
inlawrev-3567	857	12	identify	identify	VERB
inlawrev-3567	857	13	possible	possible	ADJ
inlawrev-3567	857	14	causes	cause	VERB
inlawrev-3567	857	15	337	337	NUM
inlawrev-3567	857	16	.	.	PUNCT
inlawrev-3567	857	17	mat	mat	NOUN
inlawrev-3567	857	18	1071	1071	NUM
inlawrev-3567	857	19	.	.	PUNCT
inlawrev-3567	858	1	338	338	NUM
inlawrev-3567	858	2	.	.	PUNCT
inlawrev-3567	859	1	i	i	PRON
inlawrev-3567	859	2	d.	d.	PROPN
inlawrev-3567	859	3	at	at	ADP
inlawrev-3567	859	4	1070	1070	NUM
inlawrev-3567	859	5	.	.	PUNCT
inlawrev-3567	860	1	the	the	DET
inlawrev-3567	860	2	current	current	ADJ
inlawrev-3567	860	3	rule	rule	NOUN
inlawrev-3567	860	4	requires	require	VERB
inlawrev-3567	860	5	the	the	DET
inlawrev-3567	860	6	taxpayer	taxpayer	NOUN
inlawrev-3567	860	7	to	to	PART
inlawrev-3567	860	8	both	both	PRON
inlawrev-3567	860	9	identify	identify	VERB
inlawrev-3567	860	10	the	the	DET
inlawrev-3567	860	11	causes	cause	NOUN
inlawrev-3567	860	12	of	of	ADP
inlawrev-3567	860	13	the	the	DET
inlawrev-3567	860	14	obsolescence	obsolescence	NOUN
inlawrev-3567	860	15	and	and	CCONJ
inlawrev-3567	860	16	quantify	quantify	VERB
inlawrev-3567	860	17	the	the	DET
inlawrev-3567	860	18	amount	amount	NOUN
inlawrev-3567	860	19	.	.	PUNCT
inlawrev-3567	861	1	i	i	PRON
inlawrev-3567	861	2	d.	d.	PROPN
inlawrev-3567	861	3	(	(	PUNCT
inlawrev-3567	861	4	citing	cite	VERB
inlawrev-3567	861	5	clark	clark	PROPN
inlawrev-3567	861	6	v.	v.	ADP
inlawrev-3567	861	7	state	state	PROPN
inlawrev-3567	861	8	bd	bd	PROPN
inlawrev-3567	861	9	.	.	PROPN
inlawrev-3567	861	10	oftax	oftax	PROPN
inlawrev-3567	861	11	comm'rs	comm'rs	PROPN
inlawrev-3567	861	12	,	,	PUNCT
inlawrev-3567	861	13	694	694	NUM
inlawrev-3567	861	14	n.e.2d	n.e.2d	NOUN
inlawrev-3567	861	15	1230	1230	NUM
inlawrev-3567	861	16	,	,	PUNCT
inlawrev-3567	861	17	1241	1241	NUM
inlawrev-3567	861	18	(	(	PUNCT
inlawrev-3567	861	19	ind.t.c	ind.t.c	NOUN
inlawrev-3567	861	20	.	.	PUNCT
inlawrev-3567	861	21	1998	1998	NUM
inlawrev-3567	861	22	)	)	PUNCT
inlawrev-3567	861	23	)	)	PUNCT
inlawrev-3567	861	24	.	.	PUNCT
inlawrev-3567	862	1	339	339	NUM
inlawrev-3567	862	2	.	.	X
inlawrev-3567	862	3	mat	mat	NOUN
inlawrev-3567	862	4	1071	1071	NUM
inlawrev-3567	862	5	.	.	PUNCT
inlawrev-3567	863	1	340	340	NUM
inlawrev-3567	863	2	.	.	PUNCT
inlawrev-3567	864	1	i	i	PRON
inlawrev-3567	864	2	d	d	PROPN
inlawrev-3567	864	3	341	341	NUM
inlawrev-3567	864	4	.	.	PUNCT
inlawrev-3567	865	1	i	i	PROPN
inlawrev-3567	865	2	d	d	PROPN
inlawrev-3567	865	3	342	342	NUM
inlawrev-3567	865	4	.	.	PUNCT
inlawrev-3567	866	1	745	745	NUM
inlawrev-3567	866	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	866	3	928	928	NUM
inlawrev-3567	866	4	(	(	PUNCT
inlawrev-3567	866	5	ind.t.c	ind.t.c	NOUN
inlawrev-3567	866	6	.	.	PUNCT
inlawrev-3567	866	7	2001	2001	NUM
inlawrev-3567	866	8	)	)	PUNCT
inlawrev-3567	866	9	.	.	PUNCT
inlawrev-3567	867	1	343	343	NUM
inlawrev-3567	867	2	.	.	PUNCT
inlawrev-3567	867	3	mat	mat	NOUN
inlawrev-3567	867	4	929	929	NUM
inlawrev-3567	867	5	.	.	PUNCT
inlawrev-3567	868	1	344	344	NUM
inlawrev-3567	868	2	.	.	PUNCT
inlawrev-3567	868	3	mat	mat	PROPN
inlawrev-3567	868	4	930	930	NUM
inlawrev-3567	868	5	.	.	PUNCT
inlawrev-3567	869	1	345	345	NUM
inlawrev-3567	869	2	.	.	PUNCT
inlawrev-3567	870	1	i	i	PRON
inlawrev-3567	870	2	d	d	PROPN
inlawrev-3567	870	3	346	346	NUM
inlawrev-3567	870	4	.	.	PUNCT
inlawrev-3567	871	1	i	i	PRON
inlawrev-3567	871	2	d	d	PROPN
inlawrev-3567	871	3	347	347	NUM
inlawrev-3567	871	4	.	.	PUNCT
inlawrev-3567	872	1	i	i	PRON
inlawrev-3567	872	2	d	d	PROPN
inlawrev-3567	872	3	348	348	NUM
inlawrev-3567	872	4	.	.	PUNCT
inlawrev-3567	873	1	mat	mat	NOUN
inlawrev-3567	873	2	930	930	NUM
inlawrev-3567	873	3	-	-	SYM
inlawrev-3567	873	4	31	31	NUM
inlawrev-3567	873	5	.	.	PUNCT
inlawrev-3567	874	1	349	349	NUM
inlawrev-3567	874	2	.	.	PUNCT
inlawrev-3567	874	3	mat	mat	NOUN
inlawrev-3567	874	4	930	930	NUM
inlawrev-3567	874	5	.	.	PUNCT
inlawrev-3567	875	1	350	350	NUM
inlawrev-3567	875	2	.	.	PUNCT
inlawrev-3567	875	3	mat	mat	NOUN
inlawrev-3567	875	4	931	931	NUM
inlawrev-3567	875	5	.	.	PUNCT
inlawrev-3567	876	1	351	351	NUM
inlawrev-3567	876	2	.	.	PUNCT
inlawrev-3567	876	3	mat	mat	NOUN
inlawrev-3567	876	4	932	932	NUM
inlawrev-3567	876	5	-	-	SYM
inlawrev-3567	876	6	34	34	NUM
inlawrev-3567	876	7	.	.	PUNCT
inlawrev-3567	877	1	352	352	NUM
inlawrev-3567	877	2	.	.	PUNCT
inlawrev-3567	877	3	mat	mat	PROPN
inlawrev-3567	877	4	934	934	NUM
inlawrev-3567	877	5	.	.	PUNCT
inlawrev-3567	878	1	353	353	NUM
inlawrev-3567	878	2	.	.	PUNCT
inlawrev-3567	878	3	mat	mat	PROPN
inlawrev-3567	878	4	936	936	NUM
inlawrev-3567	878	5	.	.	PROPN
inlawrev-3567	878	6	1568	1568	NUM
inlawrev-3567	878	7	indiana	indiana	PROPN
inlawrev-3567	878	8	law	law	PROPN
inlawrev-3567	878	9	review	review	NOUN
inlawrev-3567	879	1	[	[	X
inlawrev-3567	879	2	vol	vol	NOUN
inlawrev-3567	879	3	.	.	PUNCT
inlawrev-3567	880	1	35:1541	35:1541	NUM
inlawrev-3567	880	2	of	of	ADP
inlawrev-3567	880	3	obsolescence	obsolescence	NOUN
inlawrev-3567	880	4	.	.	PUNCT
inlawrev-3567	881	1	"^^	"^^	PROPN
inlawrev-3567	881	2	*	*	PUNCT
inlawrev-3567	881	3	champlin	champlin	PROPN
inlawrev-3567	881	4	next	next	ADV
inlawrev-3567	881	5	contended	contend	VERB
inlawrev-3567	881	6	that	that	SCONJ
inlawrev-3567	881	7	,	,	PUNCT
inlawrev-3567	881	8	since	since	SCONJ
inlawrev-3567	881	9	it	it	PRON
inlawrev-3567	881	10	and	and	CCONJ
inlawrev-3567	881	11	the	the	DET
inlawrev-3567	881	12	isbtc	isbtc	NOUN
inlawrev-3567	881	13	agreed	agree	VERB
inlawrev-3567	881	14	in	in	ADP
inlawrev-3567	881	15	the	the	DET
inlawrev-3567	881	16	first	first	ADJ
inlawrev-3567	881	17	determination	determination	NOUN
inlawrev-3567	881	18	that	that	SCONJ
inlawrev-3567	881	19	the	the	DET
inlawrev-3567	881	20	obsolescence	obsolescence	NOUN
inlawrev-3567	881	21	adjustments	adjustment	NOUN
inlawrev-3567	881	22	were	be	AUX
inlawrev-3567	881	23	appropriate	appropriate	ADJ
inlawrev-3567	881	24	,	,	PUNCT
inlawrev-3567	881	25	the	the	DET
inlawrev-3567	881	26	only	only	ADJ
inlawrev-3567	881	27	issue	issue	NOUN
inlawrev-3567	881	28	before	before	SCONJ
inlawrev-3567	881	29	the	the	DET
inlawrev-3567	881	30	court	court	NOUN
inlawrev-3567	881	31	was	be	AUX
inlawrev-3567	881	32	the	the	DET
inlawrev-3567	881	33	quantification	quantification	NOUN
inlawrev-3567	881	34	ofthe	ofthe	ADJ
inlawrev-3567	881	35	obsolescence.^^^	obsolescence.^^^	PROPN
inlawrev-3567	881	36	the	the	DET
inlawrev-3567	881	37	court	court	NOUN
inlawrev-3567	881	38	rejected	reject	VERB
inlawrev-3567	881	39	this	this	PRON
inlawrev-3567	881	40	argument.^^^	argument.^^^	PROPN
inlawrev-3567	881	41	the	the	DET
inlawrev-3567	881	42	court	court	NOUN
inlawrev-3567	881	43	remarked	remark	VERB
inlawrev-3567	881	44	that	that	SCONJ
inlawrev-3567	881	45	any	any	DET
inlawrev-3567	881	46	agreement	agreement	NOUN
inlawrev-3567	881	47	between	between	ADP
inlawrev-3567	881	48	the	the	DET
inlawrev-3567	881	49	parties	party	NOUN
inlawrev-3567	881	50	was	be	AUX
inlawrev-3567	881	51	negated	negate	VERB
inlawrev-3567	881	52	by	by	ADP
inlawrev-3567	881	53	the	the	DET
inlawrev-3567	881	54	issuance	issuance	NOUN
inlawrev-3567	881	55	ofa	ofa	PROPN
inlawrev-3567	881	56	remand	remand	NOUN
inlawrev-3567	881	57	order.^^^	order.^^^	PROPN
inlawrev-3567	881	58	"	"	PUNCT
inlawrev-3567	881	59	the	the	DET
inlawrev-3567	881	60	court	court	NOUN
inlawrev-3567	881	61	's	's	PART
inlawrev-3567	881	62	remand	remand	NOUN
inlawrev-3567	881	63	order	order	NOUN
inlawrev-3567	881	64	wiped	wipe	VERB
inlawrev-3567	881	65	the	the	DET
inlawrev-3567	881	66	slate	slate	NOUN
inlawrev-3567	881	67	clean	clean	ADJ
inlawrev-3567	881	68	with	with	ADP
inlawrev-3567	881	69	respect	respect	NOUN
inlawrev-3567	881	70	to	to	ADP
inlawrev-3567	881	71	functional	functional	ADJ
inlawrev-3567	881	72	obsolescence	obsolescence	NOUN
inlawrev-3567	881	73	,	,	PUNCT
inlawrev-3567	881	74	due	due	ADP
inlawrev-3567	881	75	to	to	ADP
inlawrev-3567	881	76	the	the	DET
inlawrev-3567	881	77	lack	lack	NOUN
inlawrev-3567	881	78	of	of	ADP
inlawrev-3567	881	79	any	any	DET
inlawrev-3567	881	80	probative	probative	ADJ
inlawrev-3567	881	81	evidence	evidence	NOUN
inlawrev-3567	881	82	tending	tend	VERB
inlawrev-3567	881	83	to	to	PART
inlawrev-3567	881	84	show	show	VERB
inlawrev-3567	881	85	that	that	SCONJ
inlawrev-3567	881	86	the	the	DET
inlawrev-3567	881	87	subject	subject	ADJ
inlawrev-3567	881	88	improvements	improvement	NOUN
inlawrev-3567	881	89	suffered	suffer	VERB
inlawrev-3567	881	90	from	from	ADP
inlawrev-3567	881	91	causes	cause	NOUN
inlawrev-3567	881	92	of	of	ADP
inlawrev-3567	881	93	functional	functional	ADJ
inlawrev-3567	881	94	obsolescence	obsolescence	NOUN
inlawrev-3567	881	95	.	.	PUNCT
inlawrev-3567	882	1	"^^^	"^^^	PUNCT
inlawrev-3567	883	1	as	as	ADP
inlawrev-3567	883	2	a	a	DET
inlawrev-3567	883	3	result	result	NOUN
inlawrev-3567	883	4	,	,	PUNCT
inlawrev-3567	883	5	there	there	PRON
inlawrev-3567	883	6	was	be	VERB
inlawrev-3567	883	7	no	no	DET
inlawrev-3567	883	8	agreement	agreement	NOUN
inlawrev-3567	883	9	for	for	ADP
inlawrev-3567	883	10	the	the	DET
inlawrev-3567	883	11	court	court	NOUN
inlawrev-3567	883	12	to	to	ADP
inlawrev-3567	883	13	recognize.^^^	recognize.^^^	PROPN
inlawrev-3567	883	14	therefore	therefore	ADV
inlawrev-3567	883	15	,	,	PUNCT
inlawrev-3567	883	16	the	the	DET
inlawrev-3567	883	17	second	second	ADJ
inlawrev-3567	883	18	final	final	ADJ
inlawrev-3567	883	19	determination	determination	NOUN
inlawrev-3567	883	20	denying	deny	VERB
inlawrev-3567	883	21	a	a	DET
inlawrev-3567	883	22	functional	functional	ADJ
inlawrev-3567	883	23	obsolescence	obsolescence	NOUN
inlawrev-3567	883	24	adjustment	adjustment	NOUN
inlawrev-3567	883	25	was	be	AUX
inlawrev-3567	883	26	affirmed.^^^	affirmed.^^^	PROPN
inlawrev-3567	883	27	13	13	NUM
inlawrev-3567	883	28	.	.	PUNCT
inlawrev-3567	884	1	north	north	NOUN
inlawrev-3567	884	2	group	group	PROPN
inlawrev-3567	884	3	,	,	PUNCT
inlawrev-3567	884	4	inc	inc	PROPN
inlawrev-3567	884	5	.	.	PROPN
inlawrev-3567	885	1	v.	v.	ADP
inlawrev-3567	885	2	state	state	PROPN
inlawrev-3567	885	3	board	board	PROPN
inlawrev-3567	885	4	of	of	ADP
inlawrev-3567	885	5	tax	tax	NOUN
inlawrev-3567	885	6	commissioners.^^'—north	commissioners.^^'—north	PROPN
inlawrev-3567	885	7	group	group	NOUN
inlawrev-3567	885	8	appealed	appeal	VERB
inlawrev-3567	885	9	a	a	DET
inlawrev-3567	885	10	final	final	ADJ
inlawrev-3567	885	11	determination	determination	NOUN
inlawrev-3567	885	12	by	by	ADP
inlawrev-3567	885	13	the	the	DET
inlawrev-3567	885	14	isbtc	isbtc	NOUN
inlawrev-3567	885	15	that	that	PRON
inlawrev-3567	885	16	assessed	assess	VERB
inlawrev-3567	885	17	north	north	NOUN
inlawrev-3567	885	18	group	group	NOUN
inlawrev-3567	885	19	's	's	PART
inlawrev-3567	885	20	property	property	NOUN
inlawrev-3567	885	21	as	as	ADP
inlawrev-3567	885	22	separate	separate	ADJ
inlawrev-3567	885	23	lots	lot	NOUN
inlawrev-3567	885	24	rather	rather	ADV
inlawrev-3567	885	25	than	than	ADP
inlawrev-3567	885	26	on	on	ADP
inlawrev-3567	885	27	an	an	DET
inlawrev-3567	885	28	acreage	acreage	ADJ
inlawrev-3567	885	29	basis.^^^	basis.^^^	NOUN
inlawrev-3567	885	30	the	the	DET
inlawrev-3567	885	31	property	property	NOUN
inlawrev-3567	885	32	at	at	ADP
inlawrev-3567	885	33	issue	issue	NOUN
inlawrev-3567	885	34	was	be	AUX
inlawrev-3567	885	35	previously	previously	ADV
inlawrev-3567	885	36	owned	own	VERB
inlawrev-3567	885	37	by	by	ADP
inlawrev-3567	885	38	tipton.^	tipton.^	NOUN
inlawrev-3567	885	39	"	"	PUNCT
inlawrev-3567	885	40	prior	prior	ADV
inlawrev-3567	885	41	to	to	ADP
inlawrev-3567	885	42	tipton	tipton	PROPN
inlawrev-3567	885	43	's	's	PART
inlawrev-3567	885	44	sale	sale	NOUN
inlawrev-3567	885	45	to	to	ADP
inlawrev-3567	885	46	north	north	NOUN
inlawrev-3567	885	47	group	group	NOUN
inlawrev-3567	885	48	,	,	PUNCT
inlawrev-3567	885	49	the	the	DET
inlawrev-3567	885	50	land	land	NOUN
inlawrev-3567	885	51	was	be	AUX
inlawrev-3567	885	52	assessed	assess	VERB
inlawrev-3567	885	53	on	on	ADP
inlawrev-3567	885	54	an	an	DET
inlawrev-3567	885	55	acreage	acreage	NOUN
inlawrev-3567	885	56	basis.^^	basis.^^	NOUN
inlawrev-3567	885	57	after	after	ADP
inlawrev-3567	885	58	an	an	DET
inlawrev-3567	885	59	agreement	agreement	NOUN
inlawrev-3567	885	60	to	to	PART
inlawrev-3567	885	61	sell	sell	VERB
inlawrev-3567	885	62	,	,	PUNCT
inlawrev-3567	885	63	but	but	CCONJ
inlawrev-3567	885	64	before	before	SCONJ
inlawrev-3567	885	65	title	title	NOUN
inlawrev-3567	885	66	changed	change	VERB
inlawrev-3567	885	67	hands	hand	NOUN
inlawrev-3567	885	68	,	,	PUNCT
inlawrev-3567	885	69	tipton	tipton	PROPN
inlawrev-3567	885	70	platted	plat	VERB
inlawrev-3567	885	71	the	the	DET
inlawrev-3567	885	72	property	property	NOUN
inlawrev-3567	885	73	into	into	ADP
inlawrev-3567	885	74	lots.^^^	lots.^^^	PROPN
inlawrev-3567	885	75	after	after	SCONJ
inlawrev-3567	885	76	north	north	NOUN
inlawrev-3567	885	77	group	group	NOUN
inlawrev-3567	885	78	received	receive	VERB
inlawrev-3567	885	79	title	title	NOUN
inlawrev-3567	885	80	to	to	ADP
inlawrev-3567	885	81	the	the	DET
inlawrev-3567	885	82	property	property	NOUN
inlawrev-3567	885	83	,	,	PUNCT
inlawrev-3567	885	84	the	the	DET
inlawrev-3567	885	85	county	county	NOUN
inlawrev-3567	885	86	assessor	assessor	NOUN
inlawrev-3567	885	87	reassessed	reassess	VERB
inlawrev-3567	885	88	the	the	DET
inlawrev-3567	885	89	subject	subject	ADJ
inlawrev-3567	885	90	property	property	NOUN
inlawrev-3567	885	91	on	on	ADP
inlawrev-3567	885	92	a	a	DET
inlawrev-3567	885	93	lot	lot	NOUN
inlawrev-3567	885	94	basis	basis	NOUN
inlawrev-3567	885	95	,	,	PUNCT
inlawrev-3567	885	96	rather	rather	ADV
inlawrev-3567	885	97	than	than	ADP
inlawrev-3567	885	98	on	on	ADP
inlawrev-3567	885	99	an	an	DET
inlawrev-3567	885	100	acreage	acreage	NOUN
inlawrev-3567	885	101	basis.^^	basis.^^	NOUN
inlawrev-3567	885	102	north	north	NOUN
inlawrev-3567	885	103	group	group	NOUN
inlawrev-3567	885	104	objected	object	VERB
inlawrev-3567	885	105	,	,	PUNCT
inlawrev-3567	885	106	but	but	CCONJ
inlawrev-3567	885	107	the	the	DET
inlawrev-3567	885	108	isbtc	isbtc	NOUN
inlawrev-3567	885	109	decided	decide	VERB
inlawrev-3567	885	110	that	that	SCONJ
inlawrev-3567	885	111	the	the	DET
inlawrev-3567	885	112	property	property	NOUN
inlawrev-3567	885	113	was	be	AUX
inlawrev-3567	885	114	properly	properly	ADV
inlawrev-3567	885	115	assessed	assess	VERB
inlawrev-3567	885	116	on	on	ADP
inlawrev-3567	885	117	a	a	DET
inlawrev-3567	885	118	lot	lot	NOUN
inlawrev-3567	885	119	basis.^^^	basis.^^^	NOUN
inlawrev-3567	885	120	the	the	DET
inlawrev-3567	885	121	tax	tax	NOUN
inlawrev-3567	885	122	court	court	NOUN
inlawrev-3567	885	123	affirmed.^^	affirmed.^^	VERB
inlawrev-3567	885	124	*	*	PUNCT
inlawrev-3567	885	125	the	the	DET
inlawrev-3567	885	126	controlling	control	VERB
inlawrev-3567	885	127	statute	statute	NOUN
inlawrev-3567	885	128	over	over	ADP
inlawrev-3567	885	129	this	this	DET
inlawrev-3567	885	130	dispute	dispute	NOUN
inlawrev-3567	885	131	stated	state	VERB
inlawrev-3567	885	132	that	that	SCONJ
inlawrev-3567	885	133	"	"	PUNCT
inlawrev-3567	885	134	if	if	SCONJ
inlawrev-3567	885	135	land	land	NOUN
inlawrev-3567	885	136	assessed	assess	VERB
inlawrev-3567	885	137	on	on	ADP
inlawrev-3567	885	138	an	an	DET
inlawrev-3567	885	139	acreage	acreage	ADJ
inlawrev-3567	885	140	basis	basis	NOUN
inlawrev-3567	885	141	is	be	AUX
inlawrev-3567	885	142	subdivided	subdivide	VERB
inlawrev-3567	885	143	into	into	ADP
inlawrev-3567	885	144	lots	lot	NOUN
inlawrev-3567	885	145	,	,	PUNCT
inlawrev-3567	885	146	the	the	DET
inlawrev-3567	885	147	lots	lot	NOUN
inlawrev-3567	885	148	may	may	AUX
inlawrev-3567	885	149	not	not	PART
inlawrev-3567	885	150	be	be	AUX
inlawrev-3567	885	151	reassessed	reassess	VERB
inlawrev-3567	885	152	until	until	ADP
inlawrev-3567	885	153	the	the	DET
inlawrev-3567	885	154	next	next	ADJ
inlawrev-3567	885	155	assessment	assessment	NOUN
inlawrev-3567	885	156	date	date	NOUN
inlawrev-3567	885	157	following	follow	VERB
inlawrev-3567	885	158	a	a	DET
inlawrev-3567	885	159	transaction	transaction	NOUN
inlawrev-3567	885	160	which	which	PRON
inlawrev-3567	885	161	results	result	VERB
inlawrev-3567	885	162	in	in	ADP
inlawrev-3567	885	163	a	a	DET
inlawrev-3567	885	164	change	change	NOUN
inlawrev-3567	885	165	in	in	ADP
inlawrev-3567	885	166	legal	legal	ADJ
inlawrev-3567	885	167	or	or	CCONJ
inlawrev-3567	885	168	equitable	equitable	ADJ
inlawrev-3567	885	169	title	title	NOUN
inlawrev-3567	885	170	to	to	ADP
inlawrev-3567	885	171	that	that	DET
inlawrev-3567	885	172	lot	lot	NOUN
inlawrev-3567	885	173	.	.	PUNCT
inlawrev-3567	886	1	"^^	"^^	PROPN
inlawrev-3567	886	2	'	'	PUNCT
inlawrev-3567	886	3	the	the	DET
inlawrev-3567	886	4	court	court	NOUN
inlawrev-3567	886	5	held	hold	VERB
inlawrev-3567	886	6	that	that	SCONJ
inlawrev-3567	886	7	this	this	DET
inlawrev-3567	886	8	statute	statute	NOUN
inlawrev-3567	886	9	was	be	AUX
inlawrev-3567	886	10	not	not	PART
inlawrev-3567	886	11	ambiguous.^^^	ambiguous.^^^	ADV
inlawrev-3567	886	12	"	"	PUNCT
inlawrev-3567	886	13	the	the	DET
inlawrev-3567	886	14	facts	fact	NOUN
inlawrev-3567	886	15	of	of	ADP
inlawrev-3567	886	16	this	this	DET
inlawrev-3567	886	17	case	case	NOUN
inlawrev-3567	886	18	fit	fit	VERB
inlawrev-3567	886	19	squarely	squarely	ADV
inlawrev-3567	886	20	within	within	ADP
inlawrev-3567	886	21	the	the	DET
inlawrev-3567	886	22	statute	statute	NOUN
inlawrev-3567	886	23	,	,	PUNCT
inlawrev-3567	886	24	"	"	PUNCT
inlawrev-3567	886	25	and	and	CCONJ
inlawrev-3567	886	26	there	there	PRON
inlawrev-3567	886	27	was	be	VERB
inlawrev-3567	886	28	no	no	DET
inlawrev-3567	886	29	error	error	NOUN
inlawrev-3567	886	30	in	in	ADP
inlawrev-3567	886	31	reassessing	reassess	VERB
inlawrev-3567	886	32	the	the	DET
inlawrev-3567	886	33	land	land	NOUN
inlawrev-3567	886	34	on	on	ADP
inlawrev-3567	886	35	a	a	DET
inlawrev-3567	886	36	lot	lot	NOUN
inlawrev-3567	886	37	basis.^^	basis.^^	NOUN
inlawrev-3567	886	38	'	'	PUNCT
inlawrev-3567	886	39	354	354	NUM
inlawrev-3567	886	40	.	.	PUNCT
inlawrev-3567	887	1	i	i	PRON
inlawrev-3567	887	2	d.	d.	PROPN
inlawrev-3567	887	3	355	355	NUM
inlawrev-3567	887	4	.	.	PUNCT
inlawrev-3567	888	1	i	i	PRON
inlawrev-3567	888	2	d.	d.	PROPN
inlawrev-3567	888	3	the	the	DET
inlawrev-3567	888	4	court	court	NOUN
inlawrev-3567	888	5	noted	note	VERB
inlawrev-3567	888	6	that	that	SCONJ
inlawrev-3567	888	7	on	on	ADP
inlawrev-3567	888	8	remand	remand	NOUN
inlawrev-3567	888	9	the	the	DET
inlawrev-3567	888	10	"	"	PUNCT
inlawrev-3567	888	11	local	local	ADJ
inlawrev-3567	888	12	assessing	assess	VERB
inlawrev-3567	888	13	officials	official	NOUN
inlawrev-3567	888	14	.	.	PUNCT
inlawrev-3567	888	15	.	.	PUNCT
inlawrev-3567	889	1	.	.	PUNCT
inlawrev-3567	890	1	opined	opine	VERB
inlawrev-3567	890	2	that	that	SCONJ
inlawrev-3567	890	3	the	the	DET
inlawrev-3567	890	4	obsolescence	obsolescence	NOUN
inlawrev-3567	890	5	adjustments	adjustment	NOUN
inlawrev-3567	890	6	granted	grant	VERB
inlawrev-3567	890	7	by	by	ADP
inlawrev-3567	890	8	the	the	DET
inlawrev-3567	890	9	[	[	X
inlawrev-3567	890	10	isbtc	isbtc	NOUN
inlawrev-3567	890	11	]	]	PUNCT
inlawrev-3567	890	12	in	in	ADP
inlawrev-3567	890	13	its	its	PRON
inlawrev-3567	890	14	original	original	ADJ
inlawrev-3567	890	15	final	final	ADJ
inlawrev-3567	890	16	determinations	determination	NOUN
inlawrev-3567	890	17	were	be	AUX
inlawrev-3567	890	18	adequate	adequate	ADJ
inlawrev-3567	890	19	.	.	PUNCT
inlawrev-3567	890	20	"	"	PUNCT
inlawrev-3567	891	1	i	i	PRON
inlawrev-3567	891	2	d.	d.	PROPN
inlawrev-3567	891	3	356	356	NUM
inlawrev-3567	891	4	.	.	PUNCT
inlawrev-3567	892	1	/c/.	/c/.	PUNCT
inlawrev-3567	893	1	at	at	ADP
inlawrev-3567	893	2	937	937	NUM
inlawrev-3567	893	3	-	-	SYM
inlawrev-3567	893	4	38	38	NUM
inlawrev-3567	893	5	.	.	PUNCT
inlawrev-3567	894	1	357	357	NUM
inlawrev-3567	894	2	.	.	PUNCT
inlawrev-3567	895	1	i	i	PRON
inlawrev-3567	895	2	d	d	PROPN
inlawrev-3567	895	3	at	at	ADP
inlawrev-3567	895	4	937	937	NUM
inlawrev-3567	895	5	.	.	PUNCT
inlawrev-3567	896	1	358	358	NUM
inlawrev-3567	896	2	.	.	PUNCT
inlawrev-3567	897	1	i	i	PRON
inlawrev-3567	897	2	d	d	PROPN
inlawrev-3567	897	3	359	359	NUM
inlawrev-3567	897	4	.	.	PUNCT
inlawrev-3567	898	1	mat	mat	PROPN
inlawrev-3567	898	2	938	938	NUM
inlawrev-3567	898	3	.	.	PUNCT
inlawrev-3567	899	1	360	360	NUM
inlawrev-3567	899	2	.	.	PUNCT
inlawrev-3567	900	1	i	i	PRON
inlawrev-3567	900	2	d	d	PROPN
inlawrev-3567	900	3	361	361	NUM
inlawrev-3567	900	4	.	.	PUNCT
inlawrev-3567	901	1	745	745	NUM
inlawrev-3567	901	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	901	3	938	938	NUM
inlawrev-3567	901	4	(	(	PUNCT
inlawrev-3567	901	5	ind.t.c	ind.t.c	NOUN
inlawrev-3567	901	6	.	.	PUNCT
inlawrev-3567	901	7	2001	2001	NUM
inlawrev-3567	901	8	)	)	PUNCT
inlawrev-3567	901	9	.	.	PUNCT
inlawrev-3567	902	1	362	362	NUM
inlawrev-3567	902	2	.	.	PUNCT
inlawrev-3567	902	3	mat	mat	PROPN
inlawrev-3567	902	4	939	939	NUM
inlawrev-3567	902	5	.	.	PUNCT
inlawrev-3567	903	1	363	363	NUM
inlawrev-3567	903	2	.	.	PUNCT
inlawrev-3567	904	1	i	i	PRON
inlawrev-3567	904	2	d	d	PROPN
inlawrev-3567	904	3	364	364	NUM
inlawrev-3567	904	4	.	.	PUNCT
inlawrev-3567	905	1	i	i	PRON
inlawrev-3567	905	2	d	d	PROPN
inlawrev-3567	905	3	365	365	NUM
inlawrev-3567	905	4	.	.	PUNCT
inlawrev-3567	906	1	i	i	PRON
inlawrev-3567	906	2	d	d	PROPN
inlawrev-3567	906	3	366	366	NUM
inlawrev-3567	906	4	.	.	PUNCT
inlawrev-3567	907	1	i	i	PRON
inlawrev-3567	907	2	d	d	PROPN
inlawrev-3567	907	3	367	367	NUM
inlawrev-3567	907	4	.	.	PUNCT
inlawrev-3567	908	1	mat	mat	NOUN
inlawrev-3567	908	2	940	940	NUM
inlawrev-3567	908	3	-	-	SYM
inlawrev-3567	908	4	41	41	NUM
inlawrev-3567	908	5	.	.	PUNCT
inlawrev-3567	908	6	368	368	NUM
inlawrev-3567	908	7	.	.	PUNCT
inlawrev-3567	909	1	mat	mat	PROPN
inlawrev-3567	909	2	941	941	NUM
inlawrev-3567	909	3	.	.	PUNCT
inlawrev-3567	909	4	369	369	NUM
inlawrev-3567	909	5	.	.	PUNCT
inlawrev-3567	910	1	i	i	PRON
inlawrev-3567	910	2	d	d	PROPN
inlawrev-3567	910	3	at	at	ADP
inlawrev-3567	910	4	940	940	NUM
inlawrev-3567	910	5	(	(	PUNCT
inlawrev-3567	910	6	quoting	quote	VERB
inlawrev-3567	910	7	ind	ind	NOUN
inlawrev-3567	910	8	.	.	PUNCT
inlawrev-3567	911	1	code	code	PROPN
inlawrev-3567	911	2	§	§	PROPN
inlawrev-3567	911	3	6	6	NUM
inlawrev-3567	911	4	-	-	SYM
inlawrev-3567	911	5	1.1	1.1	NUM
inlawrev-3567	911	6	-	-	PUNCT
inlawrev-3567	911	7	4	4	NUM
inlawrev-3567	911	8	-	-	SYM
inlawrev-3567	911	9	12	12	NUM
inlawrev-3567	911	10	(	(	PUNCT
inlawrev-3567	911	11	2000	2000	NUM
inlawrev-3567	911	12	)	)	PUNCT
inlawrev-3567	911	13	)	)	PUNCT
inlawrev-3567	912	1	(	(	PUNCT
inlawrev-3567	912	2	emphasis	emphasis	NOUN
inlawrev-3567	912	3	deleted	delete	VERB
inlawrev-3567	912	4	)	)	PUNCT
inlawrev-3567	912	5	.	.	PUNCT
inlawrev-3567	913	1	370	370	NUM
inlawrev-3567	913	2	.	.	PUNCT
inlawrev-3567	913	3	mat	mat	PROPN
inlawrev-3567	913	4	941	941	NUM
inlawrev-3567	913	5	.	.	NOUN
inlawrev-3567	913	6	371	371	NUM
inlawrev-3567	913	7	.	.	PUNCT
inlawrev-3567	914	1	i	i	PRON
inlawrev-3567	914	2	d	d	PROPN
inlawrev-3567	914	3	2002	2002	NUM
inlawrev-3567	914	4	]	]	PUNCT
inlawrev-3567	914	5	taxation	taxation	NOUN
inlawrev-3567	914	6	1569	1569	NUM
inlawrev-3567	914	7	14	14	NUM
inlawrev-3567	914	8	.	.	PUNCT
inlawrev-3567	915	1	miller	miller	PROPN
inlawrev-3567	915	2	structures	structures	PROPN
inlawrev-3567	915	3	,	,	PUNCT
inlawrev-3567	915	4	inc	inc	PROPN
inlawrev-3567	915	5	.	.	PROPN
inlawrev-3567	916	1	v.	v.	ADP
inlawrev-3567	916	2	state	state	PROPN
inlawrev-3567	916	3	board	board	NOUN
inlawrev-3567	916	4	oftax	oftax	NOUN
inlawrev-3567	916	5	commissioners	commissioner	NOUN
inlawrev-3567	916	6	.	.	PUNCT
inlawrev-3567	917	1	"^—miller	"^—miller	PROPN
inlawrev-3567	917	2	structures	structure	NOUN
inlawrev-3567	917	3	,	,	PUNCT
inlawrev-3567	917	4	inc	inc	PROPN
inlawrev-3567	917	5	.	.	PROPN
inlawrev-3567	917	6	(	(	PUNCT
inlawrev-3567	917	7	"	"	PUNCT
inlawrev-3567	917	8	miller	miller	X
inlawrev-3567	917	9	"	"	PUNCT
inlawrev-3567	917	10	)	)	PUNCT
inlawrev-3567	917	11	owned	own	VERB
inlawrev-3567	917	12	two	two	NUM
inlawrev-3567	917	13	parcels	parcel	NOUN
inlawrev-3567	917	14	of	of	ADP
inlawrev-3567	917	15	land	land	NOUN
inlawrev-3567	917	16	in	in	ADP
inlawrev-3567	917	17	elkhart	elkhart	PROPN
inlawrev-3567	917	18	county	county	PROPN
inlawrev-3567	917	19	,	,	PUNCT
inlawrev-3567	917	20	designated	designate	VERB
inlawrev-3567	917	21	parcel	parcel	NOUN
inlawrev-3567	917	22	one	one	NUM
inlawrev-3567	917	23	and	and	CCONJ
inlawrev-3567	917	24	parcel	parcel	PROPN
inlawrev-3567	917	25	two.^^^	two.^^^	PROPN
inlawrev-3567	917	26	miller	miller	PROPN
inlawrev-3567	917	27	filed	file	VERB
inlawrev-3567	917	28	a	a	DET
inlawrev-3567	917	29	form	form	NOUN
inlawrev-3567	917	30	133	133	NUM
inlawrev-3567	917	31	petition	petition	NOUN
inlawrev-3567	917	32	for	for	ADP
inlawrev-3567	917	33	correction	correction	NOUN
inlawrev-3567	917	34	of	of	ADP
inlawrev-3567	917	35	error	error	NOUN
inlawrev-3567	917	36	for	for	ADP
inlawrev-3567	917	37	parcel	parcel	NOUN
inlawrev-3567	917	38	one	one	NUM
inlawrev-3567	917	39	,	,	PUNCT
inlawrev-3567	917	40	asserting	assert	VERB
inlawrev-3567	917	41	that	that	SCONJ
inlawrev-3567	917	42	the	the	DET
inlawrev-3567	917	43	assessment	assessment	NOUN
inlawrev-3567	917	44	of	of	ADP
inlawrev-3567	917	45	parcel	parcel	NOUN
inlawrev-3567	917	46	one	one	NUM
inlawrev-3567	917	47	was	be	AUX
inlawrev-3567	917	48	in	in	ADP
inlawrev-3567	917	49	error	error	NOUN
inlawrev-3567	917	50	because	because	SCONJ
inlawrev-3567	917	51	of	of	ADP
inlawrev-3567	917	52	the	the	DET
inlawrev-3567	917	53	failure	failure	NOUN
inlawrev-3567	917	54	to	to	PART
inlawrev-3567	917	55	consider	consider	VERB
inlawrev-3567	917	56	the	the	DET
inlawrev-3567	917	57	metal	metal	NOUN
inlawrev-3567	917	58	construction	construction	NOUN
inlawrev-3567	917	59	of	of	ADP
inlawrev-3567	917	60	a	a	DET
inlawrev-3567	917	61	building	building	NOUN
inlawrev-3567	917	62	on	on	ADP
inlawrev-3567	917	63	parcel	parcel	PROPN
inlawrev-3567	917	64	one	one	NUM
inlawrev-3567	917	65	.	.	PUNCT
inlawrev-3567	918	1	"	"	PUNCT
inlawrev-3567	918	2	"	"	PUNCT
inlawrev-3567	918	3	*	*	PUNCT
inlawrev-3567	918	4	miller	miller	PROPN
inlawrev-3567	918	5	also	also	ADV
inlawrev-3567	918	6	filed	file	VERB
inlawrev-3567	918	7	a	a	DET
inlawrev-3567	918	8	form	form	NOUN
inlawrev-3567	918	9	131	131	NUM
inlawrev-3567	918	10	petition	petition	NOUN
inlawrev-3567	918	11	for	for	ADP
inlawrev-3567	918	12	review	review	NOUN
inlawrev-3567	918	13	of	of	ADP
inlawrev-3567	918	14	assessment	assessment	NOUN
inlawrev-3567	918	15	for	for	ADP
inlawrev-3567	918	16	both	both	DET
inlawrev-3567	918	17	parcel	parcel	NOUN
inlawrev-3567	918	18	one	one	NUM
inlawrev-3567	918	19	and	and	CCONJ
inlawrev-3567	918	20	parcel	parcel	VERB
inlawrev-3567	918	21	two	two	NUM
inlawrev-3567	918	22	asserting	assert	VERB
inlawrev-3567	918	23	that	that	SCONJ
inlawrev-3567	918	24	the	the	DET
inlawrev-3567	918	25	buildings	building	NOUN
inlawrev-3567	918	26	on	on	ADP
inlawrev-3567	918	27	these	these	DET
inlawrev-3567	918	28	parcels	parcel	NOUN
inlawrev-3567	918	29	required	require	VERB
inlawrev-3567	918	30	kit	kit	NOUN
inlawrev-3567	918	31	building	building	NOUN
inlawrev-3567	918	32	adjustment	adjustment	NOUN
inlawrev-3567	918	33	,	,	PUNCT
inlawrev-3567	918	34	a	a	DET
inlawrev-3567	918	35	grade	grade	NOUN
inlawrev-3567	918	36	adjustment	adjustment	NOUN
inlawrev-3567	918	37	,	,	PUNCT
inlawrev-3567	918	38	and	and	CCONJ
inlawrev-3567	918	39	a	a	DET
inlawrev-3567	918	40	obsolescence	obsolescence	NOUN
inlawrev-3567	918	41	adjustment	adjustment	NOUN
inlawrev-3567	918	42	.	.	PUNCT
inlawrev-3567	919	1	"^	"^	VERB
inlawrev-3567	919	2	regarding	regard	VERB
inlawrev-3567	919	3	the	the	DET
inlawrev-3567	919	4	133	133	NUM
inlawrev-3567	919	5	petition	petition	NOUN
inlawrev-3567	919	6	,	,	PUNCT
inlawrev-3567	919	7	the	the	DET
inlawrev-3567	919	8	isbtc	isbtc	NOUN
inlawrev-3567	919	9	concluded	conclude	VERB
inlawrev-3567	919	10	that	that	SCONJ
inlawrev-3567	919	11	parcel	parcel	NOUN
inlawrev-3567	919	12	one	one	NUM
inlawrev-3567	919	13	was	be	AUX
inlawrev-3567	919	14	not	not	PART
inlawrev-3567	919	15	entitled	entitle	VERB
inlawrev-3567	919	16	to	to	ADP
inlawrev-3567	919	17	a	a	DET
inlawrev-3567	919	18	kit	kit	NOUN
inlawrev-3567	919	19	building	building	NOUN
inlawrev-3567	919	20	adjustment	adjustment	NOUN
inlawrev-3567	919	21	.	.	PUNCT
inlawrev-3567	920	1	regarding	regard	VERB
inlawrev-3567	920	2	the	the	DET
inlawrev-3567	920	3	131	131	NUM
inlawrev-3567	920	4	petitions	petition	NOUN
inlawrev-3567	920	5	,	,	PUNCT
inlawrev-3567	920	6	the	the	DET
inlawrev-3567	920	7	isbtc	isbtc	NOUN
inlawrev-3567	920	8	concluded	conclude	VERB
inlawrev-3567	920	9	that	that	SCONJ
inlawrev-3567	920	10	neither	neither	CCONJ
inlawrev-3567	920	11	parcel	parcel	VERB
inlawrev-3567	920	12	one	one	NUM
inlawrev-3567	920	13	nor	nor	CCONJ
inlawrev-3567	920	14	parcel	parcel	VERB
inlawrev-3567	920	15	two	two	NUM
inlawrev-3567	920	16	was	be	AUX
inlawrev-3567	920	17	entitled	entitle	VERB
inlawrev-3567	920	18	to	to	ADP
inlawrev-3567	920	19	a	a	DET
inlawrev-3567	920	20	kit	kit	NOUN
inlawrev-3567	920	21	building	building	NOUN
inlawrev-3567	920	22	adjustment	adjustment	NOUN
inlawrev-3567	920	23	,	,	PUNCT
inlawrev-3567	920	24	the	the	DET
inlawrev-3567	920	25	grade	grade	NOUN
inlawrev-3567	920	26	should	should	AUX
inlawrev-3567	920	27	be	be	AUX
inlawrev-3567	920	28	c-2	c-2	NOUN
inlawrev-3567	920	29	,	,	PUNCT
inlawrev-3567	920	30	and	and	CCONJ
inlawrev-3567	920	31	there	there	PRON
inlawrev-3567	920	32	should	should	AUX
inlawrev-3567	920	33	be	be	AUX
inlawrev-3567	920	34	no	no	DET
inlawrev-3567	920	35	obsolescence	obsolescence	NOUN
inlawrev-3567	920	36	adjustment	adjustment	NOUN
inlawrev-3567	920	37	.	.	PUNCT
inlawrev-3567	921	1	"^	"^	PUNCT
inlawrev-3567	921	2	miller	miller	PROPN
inlawrev-3567	921	3	appealed	appeal	VERB
inlawrev-3567	921	4	to	to	ADP
inlawrev-3567	921	5	the	the	DET
inlawrev-3567	921	6	tax	tax	NOUN
inlawrev-3567	921	7	court	court	NOUN
inlawrev-3567	921	8	all	all	PRON
inlawrev-3567	921	9	of	of	ADP
inlawrev-3567	921	10	these	these	DET
inlawrev-3567	921	11	issues	issue	NOUN
inlawrev-3567	921	12	and	and	CCONJ
inlawrev-3567	921	13	in	in	ADP
inlawrev-3567	921	14	addition	addition	NOUN
inlawrev-3567	921	15	whether	whether	SCONJ
inlawrev-3567	921	16	the	the	DET
inlawrev-3567	921	17	isbtc	isbtc	NOUN
inlawrev-3567	921	18	exceeded	exceed	VERB
inlawrev-3567	921	19	statutory	statutory	ADJ
inlawrev-3567	921	20	authority	authority	NOUN
inlawrev-3567	921	21	in	in	ADP
inlawrev-3567	921	22	conducting	conduct	VERB
inlawrev-3567	921	23	hearings	hearing	NOUN
inlawrev-3567	921	24	on	on	ADP
inlawrev-3567	921	25	these	these	DET
inlawrev-3567	921	26	petitions	petition	NOUN
inlawrev-3567	921	27	without	without	ADP
inlawrev-3567	921	28	having	have	VERB
inlawrev-3567	921	29	the	the	DET
inlawrev-3567	921	30	hearing	hearing	NOUN
inlawrev-3567	921	31	officers	officer	NOUN
inlawrev-3567	921	32	receive	receive	VERB
inlawrev-3567	921	33	written	write	VERB
inlawrev-3567	921	34	prescriptions	prescription	NOUN
inlawrev-3567	921	35	of	of	ADP
inlawrev-3567	921	36	their	their	PRON
inlawrev-3567	921	37	duties	duty	NOUN
inlawrev-3567	921	38	.	.	PUNCT
inlawrev-3567	922	1	"^	"^	PUNCT
inlawrev-3567	923	1	with	with	ADP
inlawrev-3567	923	2	respect	respect	NOUN
inlawrev-3567	923	3	to	to	ADP
inlawrev-3567	923	4	the	the	DET
inlawrev-3567	923	5	issue	issue	NOUN
inlawrev-3567	923	6	of	of	ADP
inlawrev-3567	923	7	the	the	DET
inlawrev-3567	923	8	hearing	hearing	NOUN
inlawrev-3567	923	9	officers	officer	NOUN
inlawrev-3567	923	10	,	,	PUNCT
inlawrev-3567	923	11	the	the	DET
inlawrev-3567	923	12	court	court	NOUN
inlawrev-3567	923	13	held	hold	VERB
inlawrev-3567	923	14	that	that	SCONJ
inlawrev-3567	923	15	miller	miller	PROPN
inlawrev-3567	923	16	had	have	AUX
inlawrev-3567	923	17	waived	waive	VERB
inlawrev-3567	923	18	the	the	DET
inlawrev-3567	923	19	issue	issue	NOUN
inlawrev-3567	923	20	.	.	PUNCT
inlawrev-3567	924	1	"	"	PUNCT
inlawrev-3567	924	2	*	*	PUNCT
inlawrev-3567	924	3	the	the	DET
inlawrev-3567	924	4	isbtc	isbtc	NOUN
inlawrev-3567	924	5	was	be	AUX
inlawrev-3567	924	6	required	require	VERB
inlawrev-3567	924	7	to	to	PART
inlawrev-3567	924	8	set	set	VERB
inlawrev-3567	924	9	a	a	DET
inlawrev-3567	924	10	hearing	hearing	NOUN
inlawrev-3567	924	11	on	on	ADP
inlawrev-3567	924	12	these	these	PRON
inlawrev-3567	924	13	petitions"^	petitions"^	NOUN
inlawrev-3567	924	14	and	and	CCONJ
inlawrev-3567	924	15	had	have	VERB
inlawrev-3567	924	16	to	to	PART
inlawrev-3567	924	17	appoint	appoint	VERB
inlawrev-3567	924	18	a	a	DET
inlawrev-3567	924	19	hearing	hearing	NOUN
inlawrev-3567	924	20	officer	officer	NOUN
inlawrev-3567	924	21	who	who	PRON
inlawrev-3567	924	22	had	have	AUX
inlawrev-3567	924	23	received	receive	VERB
inlawrev-3567	924	24	prescriptions	prescription	NOUN
inlawrev-3567	924	25	about	about	ADP
inlawrev-3567	924	26	the	the	DET
inlawrev-3567	924	27	duties	duty	NOUN
inlawrev-3567	924	28	ofa	ofa	PROPN
inlawrev-3567	924	29	hearing	hear	VERB
inlawrev-3567	924	30	officer.^	officer.^	NOUN
inlawrev-3567	924	31	*	*	PUNCT
inlawrev-3567	924	32	°	°	ADP
inlawrev-3567	924	33	whether	whether	SCONJ
inlawrev-3567	924	34	the	the	DET
inlawrev-3567	924	35	hearing	hearing	NOUN
inlawrev-3567	924	36	officers	officer	NOUN
inlawrev-3567	924	37	of	of	ADP
inlawrev-3567	924	38	miller	miller	PROPN
inlawrev-3567	924	39	's	's	PART
inlawrev-3567	924	40	petitions	petition	NOUN
inlawrev-3567	924	41	actually	actually	ADV
inlawrev-3567	924	42	received	receive	VERB
inlawrev-3567	924	43	prescriptions	prescription	NOUN
inlawrev-3567	924	44	of	of	ADP
inlawrev-3567	924	45	duties	duty	NOUN
inlawrev-3567	924	46	or	or	CCONJ
inlawrev-3567	924	47	not	not	PART
inlawrev-3567	924	48	,	,	PUNCT
inlawrev-3567	924	49	the	the	DET
inlawrev-3567	924	50	court	court	NOUN
inlawrev-3567	924	51	stated	state	VERB
inlawrev-3567	924	52	that	that	SCONJ
inlawrev-3567	924	53	"	"	PUNCT
inlawrev-3567	924	54	there	there	PRON
inlawrev-3567	924	55	is	be	VERB
inlawrev-3567	924	56	no	no	DET
inlawrev-3567	924	57	evidence	evidence	NOUN
inlawrev-3567	924	58	presented	present	VERB
inlawrev-3567	924	59	by	by	ADP
inlawrev-3567	924	60	miller	miller	PROPN
inlawrev-3567	924	61	and	and	CCONJ
inlawrev-3567	924	62	this	this	DET
inlawrev-3567	924	63	court	court	NOUN
inlawrev-3567	924	64	has	have	AUX
inlawrev-3567	924	65	found	find	VERB
inlawrev-3567	924	66	no	no	DET
inlawrev-3567	924	67	evidence	evidence	NOUN
inlawrev-3567	924	68	that	that	PRON
inlawrev-3567	924	69	miller	miller	PROPN
inlawrev-3567	924	70	objected	object	VERB
inlawrev-3567	924	71	to	to	ADP
inlawrev-3567	924	72	the	the	DET
inlawrev-3567	924	73	authority	authority	NOUN
inlawrev-3567	924	74	of	of	ADP
inlawrev-3567	924	75	the	the	DET
inlawrev-3567	924	76	hearing	hearing	NOUN
inlawrev-3567	924	77	officers.^	officers.^	NOUN
inlawrev-3567	924	78	*	*	NOUN
inlawrev-3567	924	79	'	'	PUNCT
inlawrev-3567	924	80	this	this	DET
inlawrev-3567	924	81	failure	failure	NOUN
inlawrev-3567	924	82	constituted	constitute	VERB
inlawrev-3567	924	83	a	a	DET
inlawrev-3567	924	84	waiver.^*^	waiver.^*^	PROPN
inlawrev-3567	924	85	therefore	therefore	ADV
inlawrev-3567	924	86	,	,	PUNCT
inlawrev-3567	924	87	the	the	DET
inlawrev-3567	924	88	isbtc	isbtc	NOUN
inlawrev-3567	924	89	had	have	AUX
inlawrev-3567	924	90	not	not	PART
inlawrev-3567	924	91	exceeded	exceed	VERB
inlawrev-3567	924	92	its	its	PRON
inlawrev-3567	924	93	statutory	statutory	ADJ
inlawrev-3567	924	94	authority	authority	NOUN
inlawrev-3567	924	95	in	in	ADP
inlawrev-3567	924	96	this	this	DET
inlawrev-3567	924	97	case.^*^	case.^*^	NOUN
inlawrev-3567	924	98	with	with	ADP
inlawrev-3567	924	99	respect	respect	NOUN
inlawrev-3567	924	100	to	to	ADP
inlawrev-3567	924	101	the	the	DET
inlawrev-3567	924	102	133	133	NUM
inlawrev-3567	924	103	petition	petition	NOUN
inlawrev-3567	924	104	,	,	PUNCT
inlawrev-3567	924	105	the	the	DET
inlawrev-3567	924	106	court	court	NOUN
inlawrev-3567	924	107	held	hold	VERB
inlawrev-3567	924	108	that	that	SCONJ
inlawrev-3567	924	109	the	the	DET
inlawrev-3567	924	110	building	building	NOUN
inlawrev-3567	924	111	on	on	ADP
inlawrev-3567	924	112	parcel	parcel	NOUN
inlawrev-3567	924	113	one	one	NUM
inlawrev-3567	924	114	was	be	AUX
inlawrev-3567	924	115	not	not	PART
inlawrev-3567	924	116	entitled	entitle	VERB
inlawrev-3567	924	117	to	to	ADP
inlawrev-3567	924	118	a	a	DET
inlawrev-3567	924	119	kit	kit	NOUN
inlawrev-3567	924	120	building	building	NOUN
inlawrev-3567	924	121	adjustment.^	adjustment.^	PROPN
inlawrev-3567	924	122	*	*	NOUN
inlawrev-3567	924	123	"	"	PUNCT
inlawrev-3567	924	124	*	*	PUNCT
inlawrev-3567	924	125	the	the	DET
inlawrev-3567	924	126	court	court	NOUN
inlawrev-3567	924	127	stated	state	VERB
inlawrev-3567	924	128	that	that	SCONJ
inlawrev-3567	924	129	miller	miller	PROPN
inlawrev-3567	924	130	needed	need	VERB
inlawrev-3567	924	131	"	"	PUNCT
inlawrev-3567	924	132	to	to	PART
inlawrev-3567	924	133	present	present	VERB
inlawrev-3567	924	134	a	a	DET
inlawrev-3567	924	135	prima	prima	NOUN
inlawrev-3567	924	136	facie	facie	NOUN
inlawrev-3567	924	137	case	case	NOUN
inlawrev-3567	924	138	that	that	SCONJ
inlawrev-3567	924	139	its	its	PRON
inlawrev-3567	924	140	building	building	NOUN
inlawrev-3567	924	141	was	be	AUX
inlawrev-3567	924	142	entitled	entitle	VERB
inlawrev-3567	924	143	to	to	ADP
inlawrev-3567	924	144	"	"	PUNCT
inlawrev-3567	924	145	the	the	DET
inlawrev-3567	924	146	kit	kit	NOUN
inlawrev-3567	924	147	adjustment.^*^	adjustment.^*^	NOUN
inlawrev-3567	924	148	all	all	DET
inlawrev-3567	924	149	miller	miller	PROPN
inlawrev-3567	924	150	did	do	VERB
inlawrev-3567	924	151	was	be	AUX
inlawrev-3567	924	152	simply	simply	ADV
inlawrev-3567	924	153	state	state	VERB
inlawrev-3567	924	154	that	that	SCONJ
inlawrev-3567	924	155	its	its	PRON
inlawrev-3567	924	156	building	building	NOUN
inlawrev-3567	924	157	was	be	AUX
inlawrev-3567	924	158	made	make	VERB
inlawrev-3567	924	159	of	of	ADP
inlawrev-3567	924	160	metal	metal	NOUN
inlawrev-3567	924	161	and	and	CCONJ
inlawrev-3567	924	162	,	,	PUNCT
inlawrev-3567	924	163	therefore	therefore	ADV
inlawrev-3567	924	164	,	,	PUNCT
inlawrev-3567	924	165	the	the	DET
inlawrev-3567	924	166	kit	kit	NOUN
inlawrev-3567	924	167	adjustment	adjustment	NOUN
inlawrev-3567	924	168	should	should	AUX
inlawrev-3567	924	169	have	have	AUX
inlawrev-3567	924	170	been	be	AUX
inlawrev-3567	924	171	applied.^*^	applied.^*^	VERB
inlawrev-3567	924	172	the	the	DET
inlawrev-3567	924	173	court	court	NOUN
inlawrev-3567	924	174	372	372	NUM
inlawrev-3567	924	175	.	.	PROPN
inlawrev-3567	924	176	748	748	NUM
inlawrev-3567	924	177	n.e.2d	n.e.2d	NOUN
inlawrev-3567	924	178	943	943	NUM
inlawrev-3567	924	179	(	(	PUNCT
inlawrev-3567	924	180	ind.t.c	ind.t.c	NOUN
inlawrev-3567	924	181	2001	2001	NUM
inlawrev-3567	924	182	)	)	PUNCT
inlawrev-3567	924	183	.	.	PUNCT
inlawrev-3567	925	1	373	373	NUM
inlawrev-3567	925	2	.	.	X
inlawrev-3567	925	3	mat	mat	NOUN
inlawrev-3567	925	4	946	946	NUM
inlawrev-3567	925	5	-	-	SYM
inlawrev-3567	925	6	47	47	NUM
inlawrev-3567	925	7	.	.	PUNCT
inlawrev-3567	926	1	374	374	NUM
inlawrev-3567	926	2	.	.	PUNCT
inlawrev-3567	927	1	/j	/j	INTJ
inlawrev-3567	927	2	.	.	PUNCT
inlawrev-3567	928	1	at	at	ADP
inlawrev-3567	928	2	947	947	NUM
inlawrev-3567	928	3	.	.	PUNCT
inlawrev-3567	928	4	375	375	NUM
inlawrev-3567	928	5	.	.	PUNCT
inlawrev-3567	929	1	i	i	PRON
inlawrev-3567	929	2	d.	d.	PROPN
inlawrev-3567	929	3	376	376	NUM
inlawrev-3567	929	4	.	.	PUNCT
inlawrev-3567	930	1	i	i	PRON
inlawrev-3567	930	2	d.	d.	PROPN
inlawrev-3567	930	3	317	317	NUM
inlawrev-3567	930	4	.	.	PUNCT
inlawrev-3567	930	5	/f/.	/f/.	PUNCT
inlawrev-3567	931	1	at	at	ADP
inlawrev-3567	931	2	947	947	NUM
inlawrev-3567	931	3	-	-	SYM
inlawrev-3567	931	4	48	48	NUM
inlawrev-3567	931	5	.	.	PUNCT
inlawrev-3567	931	6	378	378	NUM
inlawrev-3567	931	7	.	.	PUNCT
inlawrev-3567	932	1	i	i	PROPN
inlawrev-3567	932	2	d	d	PROPN
inlawrev-3567	932	3	379	379	NUM
inlawrev-3567	932	4	.	.	PUNCT
inlawrev-3567	933	1	see	see	VERB
inlawrev-3567	933	2	ind	ind	PROPN
inlawrev-3567	933	3	.	.	PUNCT
inlawrev-3567	934	1	code	code	PROPN
inlawrev-3567	934	2	§	§	PROPN
inlawrev-3567	934	3	6	6	NUM
inlawrev-3567	934	4	-	-	PUNCT
inlawrev-3567	934	5	l.l-15	l.l-15	NUM
inlawrev-3567	934	6	-	-	PUNCT
inlawrev-3567	934	7	4(a	4(a	NUM
inlawrev-3567	934	8	)	)	PUNCT
inlawrev-3567	934	9	(	(	PUNCT
inlawrev-3567	934	10	1998	1998	NUM
inlawrev-3567	934	11	&	&	CCONJ
inlawrev-3567	934	12	supp	supp	PROPN
inlawrev-3567	934	13	.	.	PUNCT
inlawrev-3567	934	14	2001	2001	NUM
inlawrev-3567	934	15	)	)	PUNCT
inlawrev-3567	934	16	.	.	PUNCT
inlawrev-3567	935	1	380	380	NUM
inlawrev-3567	935	2	.	.	PUNCT
inlawrev-3567	936	1	miller	miller	PROPN
inlawrev-3567	936	2	structures	structure	NOUN
inlawrev-3567	936	3	,	,	PUNCT
inlawrev-3567	936	4	748	748	NUM
inlawrev-3567	936	5	n.e.2d	n.e.2d	NOUN
inlawrev-3567	936	6	at	at	ADP
inlawrev-3567	936	7	948	948	NUM
inlawrev-3567	936	8	(	(	PUNCT
inlawrev-3567	936	9	referencing	reference	VERB
inlawrev-3567	936	10	ind	ind	NOUN
inlawrev-3567	936	11	.	.	PUNCT
inlawrev-3567	937	1	code	code	PROPN
inlawrev-3567	937	2	§	§	PROPN
inlawrev-3567	937	3	6	6	NUM
inlawrev-3567	937	4	-	-	SYM
inlawrev-3567	937	5	1.1	1.1	NUM
inlawrev-3567	937	6	-301	-301	NUM
inlawrev-3567	937	7	1	1	NUM
inlawrev-3567	937	8	(	(	PUNCT
inlawrev-3567	937	9	a)-(b	a)-(b	NOUN
inlawrev-3567	937	10	)	)	PUNCT
inlawrev-3567	937	11	(	(	PUNCT
inlawrev-3567	937	12	1	1	NUM
inlawrev-3567	937	13	998	998	NUM
inlawrev-3567	937	14	&	&	CCONJ
inlawrev-3567	937	15	supp	supp	PROPN
inlawrev-3567	937	16	.	.	PUNCT
inlawrev-3567	938	1	2001	2001	NUM
inlawrev-3567	938	2	)	)	PUNCT
inlawrev-3567	938	3	)	)	PUNCT
inlawrev-3567	938	4	.	.	PUNCT
inlawrev-3567	939	1	381	381	NUM
inlawrev-3567	939	2	.	.	PUNCT
inlawrev-3567	940	1	i	i	PRON
inlawrev-3567	940	2	d	d	PROPN
inlawrev-3567	940	3	382	382	NUM
inlawrev-3567	940	4	.	.	PUNCT
inlawrev-3567	941	1	i	i	PRON
inlawrev-3567	941	2	d	d	PROPN
inlawrev-3567	941	3	383	383	NUM
inlawrev-3567	941	4	.	.	PUNCT
inlawrev-3567	942	1	i	i	PRON
inlawrev-3567	942	2	d	d	PROPN
inlawrev-3567	942	3	384	384	NUM
inlawrev-3567	942	4	.	.	PUNCT
inlawrev-3567	943	1	i	i	PRON
inlawrev-3567	943	2	d	d	PROPN
inlawrev-3567	943	3	at	at	ADP
inlawrev-3567	943	4	949	949	NUM
inlawrev-3567	943	5	.	.	PUNCT
inlawrev-3567	944	1	385	385	NUM
inlawrev-3567	944	2	.	.	PUNCT
inlawrev-3567	945	1	i	i	PRON
inlawrev-3567	945	2	d	d	PROPN
inlawrev-3567	945	3	386	386	NUM
inlawrev-3567	945	4	.	.	PUNCT
inlawrev-3567	946	1	i	i	PRON
inlawrev-3567	946	2	d	d	PROPN
inlawrev-3567	946	3	1570	1570	NUM
inlawrev-3567	946	4	indiana	indiana	PROPN
inlawrev-3567	946	5	law	law	PROPN
inlawrev-3567	946	6	review	review	NOUN
inlawrev-3567	947	1	[	[	X
inlawrev-3567	947	2	vol	vol	NOUN
inlawrev-3567	947	3	.	.	PUNCT
inlawrev-3567	948	1	35:1541	35:1541	NUM
inlawrev-3567	948	2	held	hold	VERB
inlawrev-3567	948	3	that	that	SCONJ
inlawrev-3567	948	4	this	this	DET
inlawrev-3567	948	5	statement	statement	NOUN
inlawrev-3567	948	6	was	be	AUX
inlawrev-3567	948	7	a	a	DET
inlawrev-3567	948	8	bare	bare	ADJ
inlawrev-3567	948	9	allegation	allegation	NOUN
inlawrev-3567	948	10	,	,	PUNCT
inlawrev-3567	948	11	which	which	PRON
inlawrev-3567	948	12	did	do	AUX
inlawrev-3567	948	13	not	not	PART
inlawrev-3567	948	14	constitute	constitute	VERB
inlawrev-3567	948	15	a	a	DET
inlawrev-3567	948	16	prima	prima	NOUN
inlawrev-3567	948	17	facie	facie	NOUN
inlawrev-3567	948	18	case.^*^	case.^*^	NOUN
inlawrev-3567	948	19	since	since	SCONJ
inlawrev-3567	948	20	miller	miller	PROPN
inlawrev-3567	948	21	failed	fail	VERB
inlawrev-3567	948	22	to	to	PART
inlawrev-3567	948	23	make	make	VERB
inlawrev-3567	948	24	a	a	DET
inlawrev-3567	948	25	prima	prima	NOUN
inlawrev-3567	948	26	facie	facie	NOUN
inlawrev-3567	948	27	case	case	NOUN
inlawrev-3567	948	28	,	,	PUNCT
inlawrev-3567	948	29	the	the	DET
inlawrev-3567	948	30	isbtc	isbtc	NOUN
inlawrev-3567	948	31	's	's	PART
inlawrev-3567	948	32	burden	burden	NOUN
inlawrev-3567	948	33	to	to	PART
inlawrev-3567	948	34	rebut	rebut	VERB
inlawrev-3567	948	35	this	this	DET
inlawrev-3567	948	36	case	case	NOUN
inlawrev-3567	948	37	had	have	AUX
inlawrev-3567	948	38	not	not	PART
inlawrev-3567	948	39	been	be	AUX
inlawrev-3567	948	40	triggered.^	triggered.^	ADV
inlawrev-3567	948	41	*	*	PUNCT
inlawrev-3567	948	42	*	*	PUNCT
inlawrev-3567	948	43	with	with	ADP
inlawrev-3567	948	44	respect	respect	NOUN
inlawrev-3567	948	45	to	to	ADP
inlawrev-3567	948	46	the	the	DET
inlawrev-3567	948	47	131	131	NUM
inlawrev-3567	948	48	petitions	petition	NOUN
inlawrev-3567	948	49	,	,	PUNCT
inlawrev-3567	948	50	the	the	DET
inlawrev-3567	948	51	court	court	NOUN
inlawrev-3567	948	52	dealt	deal	VERB
inlawrev-3567	948	53	with	with	ADP
inlawrev-3567	948	54	the	the	DET
inlawrev-3567	948	55	kit	kit	NOUN
inlawrev-3567	948	56	adjustment	adjustment	NOUN
inlawrev-3567	948	57	issue	issue	NOUN
inlawrev-3567	948	58	,	,	PUNCT
inlawrev-3567	948	59	the	the	DET
inlawrev-3567	948	60	grade	grade	NOUN
inlawrev-3567	948	61	issue	issue	NOUN
inlawrev-3567	948	62	,	,	PUNCT
inlawrev-3567	948	63	and	and	CCONJ
inlawrev-3567	948	64	the	the	DET
inlawrev-3567	948	65	obsolescence	obsolescence	NOUN
inlawrev-3567	948	66	issue	issue	NOUN
inlawrev-3567	948	67	separately	separately	ADV
inlawrev-3567	948	68	.	.	PUNCT
inlawrev-3567	949	1	the	the	DET
inlawrev-3567	949	2	court	court	NOUN
inlawrev-3567	949	3	held	hold	VERB
inlawrev-3567	949	4	that	that	SCONJ
inlawrev-3567	949	5	miller	miller	PROPN
inlawrev-3567	949	6	had	have	AUX
inlawrev-3567	949	7	stated	state	VERB
inlawrev-3567	949	8	a	a	DET
inlawrev-3567	949	9	prima	prima	NOUN
inlawrev-3567	949	10	facie	facie	NOUN
inlawrev-3567	949	11	case	case	NOUN
inlawrev-3567	949	12	that	that	SCONJ
inlawrev-3567	949	13	the	the	DET
inlawrev-3567	949	14	light	light	ADJ
inlawrev-3567	949	15	manufacturing	manufacturing	NOUN
inlawrev-3567	949	16	structure	structure	NOUN
inlawrev-3567	949	17	on	on	ADP
inlawrev-3567	949	18	parcel	parcel	NOUN
inlawrev-3567	949	19	two	two	NUM
inlawrev-3567	949	20	and	and	CCONJ
inlawrev-3567	949	21	all	all	DET
inlawrev-3567	949	22	structures	structure	NOUN
inlawrev-3567	949	23	on	on	ADP
inlawrev-3567	949	24	parcel	parcel	NOUN
inlawrev-3567	949	25	one	one	NUM
inlawrev-3567	949	26	were	be	AUX
inlawrev-3567	949	27	entitled	entitle	VERB
inlawrev-3567	949	28	to	to	ADP
inlawrev-3567	949	29	a	a	DET
inlawrev-3567	949	30	kit	kit	NOUN
inlawrev-3567	949	31	building	building	NOUN
inlawrev-3567	949	32	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3567	949	33	miller	miller	PROPN
inlawrev-3567	949	34	met	meet	VERB
inlawrev-3567	949	35	its	its	PRON
inlawrev-3567	949	36	burden	burden	NOUN
inlawrev-3567	949	37	by	by	ADP
inlawrev-3567	949	38	providing	provide	VERB
inlawrev-3567	949	39	ample	ample	ADJ
inlawrev-3567	949	40	evidence	evidence	NOUN
inlawrev-3567	949	41	that	that	SCONJ
inlawrev-3567	949	42	these	these	DET
inlawrev-3567	949	43	buildings	building	NOUN
inlawrev-3567	949	44	contained	contain	VERB
inlawrev-3567	949	45	the	the	DET
inlawrev-3567	949	46	elements	element	NOUN
inlawrev-3567	949	47	ofkit	ofkit	ADJ
inlawrev-3567	949	48	buildings	building	NOUN
inlawrev-3567	949	49	,	,	PUNCT
inlawrev-3567	949	50	such	such	ADJ
inlawrev-3567	949	51	as	as	ADP
inlawrev-3567	949	52	rigid	rigid	ADJ
inlawrev-3567	949	53	framing	framing	NOUN
inlawrev-3567	949	54	with	with	ADP
inlawrev-3567	949	55	cee	cee	NOUN
inlawrev-3567	949	56	channels	channel	NOUN
inlawrev-3567	949	57	and	and	CCONJ
inlawrev-3567	949	58	tapered	tapered	ADJ
inlawrev-3567	949	59	columns	column	NOUN
inlawrev-3567	949	60	,	,	PUNCT
inlawrev-3567	949	61	and	and	CCONJ
inlawrev-3567	949	62	that	that	SCONJ
inlawrev-3567	949	63	twenty	twenty	NUM
inlawrev-3567	949	64	-	-	PUNCT
inlawrev-3567	949	65	six	six	NUM
inlawrev-3567	949	66	gauge	gauge	NOUN
inlawrev-3567	949	67	steel	steel	NOUN
inlawrev-3567	949	68	was	be	AUX
inlawrev-3567	949	69	used	use	VERB
inlawrev-3567	949	70	on	on	ADP
inlawrev-3567	949	71	the	the	DET
inlawrev-3567	949	72	buildings.^^	buildings.^^	NOUN
inlawrev-3567	949	73	because	because	SCONJ
inlawrev-3567	949	74	miller	miller	PROPN
inlawrev-3567	949	75	had	have	AUX
inlawrev-3567	949	76	met	meet	VERB
inlawrev-3567	949	77	its	its	PRON
inlawrev-3567	949	78	burden	burden	NOUN
inlawrev-3567	949	79	,	,	PUNCT
inlawrev-3567	949	80	the	the	DET
inlawrev-3567	949	81	burden	burden	NOUN
inlawrev-3567	949	82	shifted	shift	VERB
inlawrev-3567	949	83	to	to	ADP
inlawrev-3567	949	84	the	the	DET
inlawrev-3567	949	85	isbtc	isbtc	NOUN
inlawrev-3567	949	86	to	to	PART
inlawrev-3567	949	87	rebut	rebut	VERB
inlawrev-3567	949	88	that	that	SCONJ
inlawrev-3567	949	89	the	the	DET
inlawrev-3567	949	90	buildings	building	NOUN
inlawrev-3567	949	91	were	be	AUX
inlawrev-3567	949	92	entitled	entitle	VERB
inlawrev-3567	949	93	to	to	ADP
inlawrev-3567	949	94	a	a	DET
inlawrev-3567	949	95	kit	kit	NOUN
inlawrev-3567	949	96	building	building	NOUN
inlawrev-3567	949	97	adjustment.^^	adjustment.^^	NOUN
inlawrev-3567	949	98	'	'	PUNCT
inlawrev-3567	950	1	the	the	DET
inlawrev-3567	950	2	isbtc	isbtc	NOUN
inlawrev-3567	950	3	pointed	point	VERB
inlawrev-3567	950	4	to	to	ADP
inlawrev-3567	950	5	other	other	ADJ
inlawrev-3567	950	6	characteristics	characteristic	NOUN
inlawrev-3567	950	7	of	of	ADP
inlawrev-3567	950	8	the	the	DET
inlawrev-3567	950	9	buildings	building	NOUN
inlawrev-3567	950	10	that	that	PRON
inlawrev-3567	950	11	were	be	AUX
inlawrev-3567	950	12	inconsistent	inconsistent	ADJ
inlawrev-3567	950	13	with	with	ADP
inlawrev-3567	950	14	kit	kit	NOUN
inlawrev-3567	950	15	buildings	building	NOUN
inlawrev-3567	950	16	,	,	PUNCT
inlawrev-3567	950	17	such	such	ADJ
inlawrev-3567	950	18	as	as	ADP
inlawrev-3567	950	19	high	high	ADJ
inlawrev-3567	950	20	tolerance	tolerance	NOUN
inlawrev-3567	950	21	loads	load	NOUN
inlawrev-3567	950	22	for	for	ADP
inlawrev-3567	950	23	the	the	DET
inlawrev-3567	950	24	concrete	concrete	ADJ
inlawrev-3567	950	25	floors	floor	NOUN
inlawrev-3567	950	26	,	,	PUNCT
inlawrev-3567	950	27	beams	beam	NOUN
inlawrev-3567	950	28	,	,	PUNCT
inlawrev-3567	950	29	and	and	CCONJ
inlawrev-3567	950	30	roof.^^^	roof.^^^	PROPN
inlawrev-3567	950	31	the	the	DET
inlawrev-3567	950	32	court	court	NOUN
inlawrev-3567	950	33	found	find	VERB
inlawrev-3567	950	34	this	this	DET
inlawrev-3567	950	35	rebuttal	rebuttal	ADJ
inlawrev-3567	950	36	evidence	evidence	NOUN
inlawrev-3567	950	37	to	to	PART
inlawrev-3567	950	38	be	be	AUX
inlawrev-3567	950	39	sufficient	sufficient	ADJ
inlawrev-3567	950	40	to	to	PART
inlawrev-3567	950	41	support	support	VERB
inlawrev-3567	950	42	the	the	DET
inlawrev-3567	950	43	isbtc	isbtc	NOUN
inlawrev-3567	950	44	's	's	PART
inlawrev-3567	950	45	"	"	PUNCT
inlawrev-3567	950	46	final	final	ADJ
inlawrev-3567	950	47	determination	determination	NOUN
inlawrev-3567	950	48	that	that	SCONJ
inlawrev-3567	950	49	the	the	DET
inlawrev-3567	950	50	buildings	building	NOUN
inlawrev-3567	950	51	in	in	ADP
inlawrev-3567	950	52	question	question	NOUN
inlawrev-3567	950	53	were	be	AUX
inlawrev-3567	950	54	not	not	PART
inlawrev-3567	950	55	entitled	entitle	VERB
inlawrev-3567	950	56	to	to	ADP
inlawrev-3567	950	57	a	a	DET
inlawrev-3567	950	58	kit	kit	NOUN
inlawrev-3567	950	59	building	building	NOUN
inlawrev-3567	950	60	adjustment	adjustment	NOUN
inlawrev-3567	950	61	.	.	PUNCT
inlawrev-3567	951	1	"^^^	"^^^	PUNCT
inlawrev-3567	952	1	since	since	SCONJ
inlawrev-3567	952	2	miller	miller	PROPN
inlawrev-3567	952	3	did	do	AUX
inlawrev-3567	952	4	not	not	PART
inlawrev-3567	952	5	present	present	VERB
inlawrev-3567	952	6	further	further	ADJ
inlawrev-3567	952	7	evidence	evidence	NOUN
inlawrev-3567	952	8	to	to	PART
inlawrev-3567	952	9	rebut	rebut	VERB
inlawrev-3567	952	10	the	the	DET
inlawrev-3567	952	11	isbtc	isbtc	NOUN
inlawrev-3567	952	12	's	's	PART
inlawrev-3567	952	13	rebuttal	rebuttal	ADJ
inlawrev-3567	952	14	evidence	evidence	NOUN
inlawrev-3567	952	15	,	,	PUNCT
inlawrev-3567	952	16	the	the	DET
inlawrev-3567	952	17	court	court	NOUN
inlawrev-3567	952	18	affirmed	affirm	VERB
inlawrev-3567	952	19	the	the	DET
inlawrev-3567	952	20	ruling	ruling	NOUN
inlawrev-3567	952	21	of	of	ADP
inlawrev-3567	952	22	the	the	DET
inlawrev-3567	952	23	isbtc.^	isbtc.^	PROPN
inlawrev-3567	952	24	"	"	PUNCT
inlawrev-3567	952	25	"	"	PUNCT
inlawrev-3567	952	26	miller	miller	PROPN
inlawrev-3567	952	27	asked	ask	VERB
inlawrev-3567	952	28	the	the	DET
inlawrev-3567	952	29	tax	tax	NOUN
inlawrev-3567	952	30	court	court	NOUN
inlawrev-3567	952	31	for	for	ADP
inlawrev-3567	952	32	a	a	DET
inlawrev-3567	952	33	grade	grade	NOUN
inlawrev-3567	952	34	adjustment	adjustment	NOUN
inlawrev-3567	952	35	if	if	SCONJ
inlawrev-3567	952	36	it	it	PRON
inlawrev-3567	952	37	denied	deny	VERB
inlawrev-3567	952	38	the	the	DET
inlawrev-3567	952	39	kit	kit	NOUN
inlawrev-3567	952	40	building	building	NOUN
inlawrev-3567	952	41	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3567	952	42	the	the	DET
inlawrev-3567	952	43	trial	trial	NOUN
inlawrev-3567	952	44	court	court	NOUN
inlawrev-3567	952	45	stated	state	VERB
inlawrev-3567	952	46	that	that	SCONJ
inlawrev-3567	952	47	the	the	DET
inlawrev-3567	952	48	evidence	evidence	NOUN
inlawrev-3567	952	49	miller	miller	PROPN
inlawrev-3567	952	50	presented	present	VERB
inlawrev-3567	952	51	for	for	ADP
inlawrev-3567	952	52	a	a	DET
inlawrev-3567	952	53	grade	grade	NOUN
inlawrev-3567	952	54	adjustment	adjustment	NOUN
inlawrev-3567	952	55	was	be	AUX
inlawrev-3567	952	56	the	the	DET
inlawrev-3567	952	57	same	same	ADJ
inlawrev-3567	952	58	as	as	SCONJ
inlawrev-3567	952	59	the	the	DET
inlawrev-3567	952	60	evidence	evidence	NOUN
inlawrev-3567	952	61	miller	miller	PROPN
inlawrev-3567	952	62	presented	present	VERB
inlawrev-3567	952	63	for	for	ADP
inlawrev-3567	952	64	the	the	DET
inlawrev-3567	952	65	kit	kit	NOUN
inlawrev-3567	952	66	building	building	NOUN
inlawrev-3567	952	67	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3567	952	68	the	the	DET
inlawrev-3567	952	69	court	court	NOUN
inlawrev-3567	952	70	held	hold	VERB
inlawrev-3567	952	71	that	that	SCONJ
inlawrev-3567	952	72	this	this	DET
inlawrev-3567	952	73	evidence	evidence	NOUN
inlawrev-3567	952	74	did	do	AUX
inlawrev-3567	952	75	not	not	PART
inlawrev-3567	952	76	constitute	constitute	VERB
inlawrev-3567	952	77	a	a	DET
inlawrev-3567	952	78	prima	prima	NOUN
inlawrev-3567	952	79	facie	facie	NOUN
inlawrev-3567	952	80	case	case	NOUN
inlawrev-3567	952	81	for	for	ADP
inlawrev-3567	952	82	a	a	DET
inlawrev-3567	952	83	grade	grade	NOUN
inlawrev-3567	952	84	adjustment	adjustment	NOUN
inlawrev-3567	952	85	because	because	SCONJ
inlawrev-3567	952	86	miller	miller	PROPN
inlawrev-3567	952	87	never	never	ADV
inlawrev-3567	952	88	explained	explain	VERB
inlawrev-3567	952	89	why	why	SCONJ
inlawrev-3567	952	90	these	these	DET
inlawrev-3567	952	91	characteristics	characteristic	NOUN
inlawrev-3567	952	92	better	well	ADV
inlawrev-3567	952	93	resembled	resemble	VERB
inlawrev-3567	952	94	d	d	NOUN
inlawrev-3567	952	95	grade	grade	NOUN
inlawrev-3567	952	96	buildings	building	NOUN
inlawrev-3567	952	97	instead	instead	ADV
inlawrev-3567	952	98	of	of	ADP
inlawrev-3567	952	99	c-2	c-2	NOUN
inlawrev-3567	952	100	grade	grade	PROPN
inlawrev-3567	952	101	buildings.^'^	buildings.^'^	PROPN
inlawrev-3567	952	102	as	as	ADP
inlawrev-3567	952	103	a	a	DET
inlawrev-3567	952	104	result	result	NOUN
inlawrev-3567	952	105	,	,	PUNCT
inlawrev-3567	952	106	the	the	DET
inlawrev-3567	952	107	tax	tax	NOUN
inlawrev-3567	952	108	court	court	NOUN
inlawrev-3567	952	109	affirmed	affirm	VERB
inlawrev-3567	952	110	the	the	DET
inlawrev-3567	952	111	isbtc	isbtc	NOUN
inlawrev-3567	952	112	's	's	PART
inlawrev-3567	952	113	c-2	c-2	ADJ
inlawrev-3567	952	114	grade	grade	NOUN
inlawrev-3567	952	115	assessment.^^	assessment.^^	PUNCT
inlawrev-3567	952	116	*	*	X
inlawrev-3567	952	117	miller	miller	PROPN
inlawrev-3567	952	118	finally	finally	ADV
inlawrev-3567	952	119	argued	argue	VERB
inlawrev-3567	952	120	that	that	SCONJ
inlawrev-3567	952	121	its	its	PRON
inlawrev-3567	952	122	buildings	building	NOUN
inlawrev-3567	952	123	were	be	AUX
inlawrev-3567	952	124	entitled	entitle	VERB
inlawrev-3567	952	125	to	to	ADP
inlawrev-3567	952	126	an	an	DET
inlawrev-3567	952	127	obsolescence	obsolescence	NOUN
inlawrev-3567	952	128	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3567	952	129	the	the	DET
inlawrev-3567	952	130	court	court	NOUN
inlawrev-3567	952	131	stated	state	VERB
inlawrev-3567	952	132	that	that	SCONJ
inlawrev-3567	952	133	the	the	DET
inlawrev-3567	952	134	rule	rule	NOUN
inlawrev-3567	952	135	regarding	regard	VERB
inlawrev-3567	952	136	obsolescence	obsolescence	NOUN
inlawrev-3567	952	137	in	in	ADP
inlawrev-3567	952	138	place	place	NOUN
inlawrev-3567	952	139	during	during	ADP
inlawrev-3567	952	140	the	the	DET
inlawrev-3567	952	141	commencement	commencement	NOUN
inlawrev-3567	952	142	of	of	ADP
inlawrev-3567	952	143	miller	miller	PROPN
inlawrev-3567	952	144	's	's	PART
inlawrev-3567	952	145	case	case	NOUN
inlawrev-3567	952	146	was	be	AUX
inlawrev-3567	952	147	that	that	SCONJ
inlawrev-3567	952	148	miller	miller	PROPN
inlawrev-3567	952	149	simply	simply	ADV
inlawrev-3567	952	150	needed	need	VERB
inlawrev-3567	952	151	to	to	PART
inlawrev-3567	952	152	identify	identify	VERB
inlawrev-3567	952	153	the	the	DET
inlawrev-3567	952	154	causes	cause	NOUN
inlawrev-3567	952	155	of	of	ADP
inlawrev-3567	952	156	the	the	DET
inlawrev-3567	952	157	obsolescence	obsolescence	NOUN
inlawrev-3567	952	158	.	.	PUNCT
inlawrev-3567	953	1	"*^	"*^	PROPN
inlawrev-3567	953	2	miller	miller	PROPN
inlawrev-3567	953	3	claimed	claim	VERB
inlawrev-3567	953	4	that	that	SCONJ
inlawrev-3567	953	5	its	its	PRON
inlawrev-3567	953	6	buildings	building	NOUN
inlawrev-3567	953	7	387	387	NUM
inlawrev-3567	953	8	.	.	PUNCT
inlawrev-3567	954	1	i	i	PRON
inlawrev-3567	954	2	d.	d.	PROPN
inlawrev-3567	954	3	388	388	NUM
inlawrev-3567	954	4	.	.	PUNCT
inlawrev-3567	955	1	i	i	PRON
inlawrev-3567	955	2	d	d	PROPN
inlawrev-3567	955	3	389	389	NUM
inlawrev-3567	955	4	.	.	PUNCT
inlawrev-3567	956	1	i	i	PRON
inlawrev-3567	956	2	d	d	PROPN
inlawrev-3567	956	3	at	at	ADP
inlawrev-3567	956	4	950	950	NUM
inlawrev-3567	956	5	.	.	PUNCT
inlawrev-3567	956	6	390	390	NUM
inlawrev-3567	956	7	.	.	PUNCT
inlawrev-3567	957	1	i	i	PRON
inlawrev-3567	957	2	d	d	PROPN
inlawrev-3567	957	3	391	391	NUM
inlawrev-3567	957	4	.	.	PUNCT
inlawrev-3567	958	1	i	i	PRON
inlawrev-3567	958	2	d	d	PROPN
inlawrev-3567	958	3	392	392	NUM
inlawrev-3567	958	4	.	.	PUNCT
inlawrev-3567	959	1	/^.	/^.	PUNCT
inlawrev-3567	960	1	at	at	ADP
inlawrev-3567	960	2	951	951	NUM
inlawrev-3567	960	3	.	.	PUNCT
inlawrev-3567	960	4	393	393	NUM
inlawrev-3567	960	5	.	.	PUNCT
inlawrev-3567	961	1	i	i	AUX
inlawrev-3567	961	2	d	d	PROPN
inlawrev-3567	961	3	394	394	NUM
inlawrev-3567	961	4	.	.	PUNCT
inlawrev-3567	961	5	mat	mat	NOUN
inlawrev-3567	961	6	951	951	NUM
inlawrev-3567	961	7	-	-	SYM
inlawrev-3567	961	8	52	52	NUM
inlawrev-3567	961	9	.	.	PUNCT
inlawrev-3567	962	1	395	395	NUM
inlawrev-3567	962	2	.	.	PUNCT
inlawrev-3567	963	1	i	i	PRON
inlawrev-3567	963	2	d	d	PROPN
inlawrev-3567	963	3	at	at	ADP
inlawrev-3567	963	4	952	952	NUM
inlawrev-3567	963	5	.	.	PUNCT
inlawrev-3567	964	1	396	396	NUM
inlawrev-3567	964	2	.	.	PUNCT
inlawrev-3567	965	1	mat	mat	NOUN
inlawrev-3567	965	2	952	952	NUM
inlawrev-3567	965	3	-	-	SYM
inlawrev-3567	965	4	53	53	NUM
inlawrev-3567	965	5	.	.	NUM
inlawrev-3567	965	6	397	397	NUM
inlawrev-3567	965	7	.	.	X
inlawrev-3567	965	8	mat	mat	NOUN
inlawrev-3567	965	9	953	953	NUM
inlawrev-3567	965	10	.	.	PUNCT
inlawrev-3567	965	11	398	398	NUM
inlawrev-3567	965	12	.	.	PUNCT
inlawrev-3567	966	1	i	i	PRON
inlawrev-3567	966	2	d	d	PROPN
inlawrev-3567	966	3	399	399	NUM
inlawrev-3567	966	4	.	.	PUNCT
inlawrev-3567	967	1	i	i	PRON
inlawrev-3567	967	2	d	d	PROPN
inlawrev-3567	967	3	400	400	NUM
inlawrev-3567	967	4	.	.	PUNCT
inlawrev-3567	968	1	i	i	PRON
inlawrev-3567	968	2	d.	d.	PROPN
inlawrev-3567	968	3	at	at	ADP
inlawrev-3567	968	4	954	954	NUM
inlawrev-3567	968	5	.	.	PUNCT
inlawrev-3567	969	1	the	the	DET
inlawrev-3567	969	2	current	current	ADJ
inlawrev-3567	969	3	rule	rule	NOUN
inlawrev-3567	969	4	requires	require	VERB
inlawrev-3567	969	5	the	the	DET
inlawrev-3567	969	6	taxpayer	taxpayer	NOUN
inlawrev-3567	969	7	to	to	PART
inlawrev-3567	969	8	both	both	PRON
inlawrev-3567	969	9	identify	identify	VERB
inlawrev-3567	969	10	the	the	DET
inlawrev-3567	969	11	causes	cause	NOUN
inlawrev-3567	969	12	of	of	ADP
inlawrev-3567	969	13	the	the	DET
inlawrev-3567	969	14	obsolescence	obsolescence	NOUN
inlawrev-3567	969	15	and	and	CCONJ
inlawrev-3567	969	16	quantify	quantify	VERB
inlawrev-3567	969	17	the	the	DET
inlawrev-3567	969	18	amount	amount	NOUN
inlawrev-3567	969	19	.	.	PUNCT
inlawrev-3567	970	1	i	i	PRON
inlawrev-3567	970	2	d.	d.	VERB
inlawrev-3567	970	3	at	at	ADP
inlawrev-3567	970	4	953	953	NUM
inlawrev-3567	970	5	-	-	SYM
inlawrev-3567	970	6	54	54	NUM
inlawrev-3567	970	7	(	(	PUNCT
inlawrev-3567	970	8	citing	cite	VERB
inlawrev-3567	970	9	clark	clark	PROPN
inlawrev-3567	970	10	v.	v.	ADP
inlawrev-3567	970	11	state	state	PROPN
inlawrev-3567	970	12	bd	bd	PROPN
inlawrev-3567	970	13	.	.	PROPN
inlawrev-3567	970	14	of	of	ADP
inlawrev-3567	970	15	tax	tax	NOUN
inlawrev-3567	970	16	comm'rs	comm'rs	NOUN
inlawrev-3567	970	17	,	,	PUNCT
inlawrev-3567	970	18	2002	2002	NUM
inlawrev-3567	970	19	]	]	PUNCT
inlawrev-3567	970	20	taxation	taxation	NOUN
inlawrev-3567	970	21	1571	1571	NUM
inlawrev-3567	970	22	suffered	suffer	VERB
inlawrev-3567	970	23	from	from	ADP
inlawrev-3567	970	24	obsolescence	obsolescence	NOUN
inlawrev-3567	970	25	because	because	SCONJ
inlawrev-3567	970	26	they	they	PRON
inlawrev-3567	970	27	had	have	VERB
inlawrev-3567	970	28	add	add	VERB
inlawrev-3567	970	29	-	-	PUNCT
inlawrev-3567	970	30	on	on	ADP
inlawrev-3567	970	31	construction	construction	NOUN
inlawrev-3567	970	32	/	/	SYM
inlawrev-3567	970	33	°	°	PROPN
inlawrev-3567	970	34	'	'	PART
inlawrev-3567	970	35	miller	miller	NOUN
inlawrev-3567	970	36	argued	argue	VERB
inlawrev-3567	970	37	that	that	SCONJ
inlawrev-3567	970	38	the	the	DET
inlawrev-3567	970	39	buildings	building	NOUN
inlawrev-3567	970	40	would	would	AUX
inlawrev-3567	970	41	be	be	AUX
inlawrev-3567	970	42	more	more	ADV
inlawrev-3567	970	43	efficient	efficient	ADJ
inlawrev-3567	970	44	ifthere	ifthere	NOUN
inlawrev-3567	970	45	were	be	AUX
inlawrev-3567	970	46	just	just	ADV
inlawrev-3567	970	47	one	one	NUM
inlawrev-3567	970	48	building	building	NOUN
inlawrev-3567	970	49	with	with	ADP
inlawrev-3567	970	50	everything	everything	PRON
inlawrev-3567	970	51	under	under	ADP
inlawrev-3567	970	52	one	one	NUM
inlawrev-3567	970	53	roof	roof	NOUN
inlawrev-3567	970	54	rather	rather	ADV
inlawrev-3567	970	55	than	than	ADP
inlawrev-3567	970	56	having	have	VERB
inlawrev-3567	970	57	the	the	DET
inlawrev-3567	970	58	add	add	VERB
inlawrev-3567	970	59	-	-	PUNCT
inlawrev-3567	970	60	on	on	ADP
inlawrev-3567	970	61	construction	construction	NOUN
inlawrev-3567	970	62	.	.	PUNCT
inlawrev-3567	971	1	"	"	PUNCT
inlawrev-3567	971	2	^^^	^^^	ADP
inlawrev-3567	971	3	the	the	DET
inlawrev-3567	971	4	court	court	NOUN
inlawrev-3567	971	5	held	hold	VERB
inlawrev-3567	971	6	that	that	SCONJ
inlawrev-3567	971	7	these	these	DET
inlawrev-3567	971	8	statements	statement	NOUN
inlawrev-3567	971	9	were	be	AUX
inlawrev-3567	971	10	conclusory	conclusory	ADJ
inlawrev-3567	971	11	and	and	CCONJ
inlawrev-3567	971	12	did	do	AUX
inlawrev-3567	971	13	not	not	PART
inlawrev-3567	971	14	establish	establish	VERB
inlawrev-3567	971	15	how	how	SCONJ
inlawrev-3567	971	16	the	the	DET
inlawrev-3567	971	17	property	property	NOUN
inlawrev-3567	971	18	lost	lose	VERB
inlawrev-3567	971	19	value	value	NOUN
inlawrev-3567	971	20	because	because	SCONJ
inlawrev-3567	971	21	of	of	ADP
inlawrev-3567	971	22	these	these	DET
inlawrev-3567	971	23	characteristics	characteristic	NOUN
inlawrev-3567	971	24	.	.	PUNCT
inlawrev-3567	971	25	"^^^	"^^^	PUNCT
inlawrev-3567	972	1	as	as	ADP
inlawrev-3567	972	2	a	a	DET
inlawrev-3567	972	3	result	result	NOUN
inlawrev-3567	972	4	,	,	PUNCT
inlawrev-3567	972	5	the	the	DET
inlawrev-3567	972	6	court	court	NOUN
inlawrev-3567	972	7	affirmed	affirm	VERB
inlawrev-3567	972	8	the	the	DET
inlawrev-3567	972	9	isbtc	isbtc	NOUN
inlawrev-3567	972	10	's	's	PART
inlawrev-3567	972	11	denial	denial	ADJ
inlawrev-3567	972	12	ofan	ofan	NOUN
inlawrev-3567	972	13	obsolescence	obsolescence	NOUN
inlawrev-3567	972	14	adjustment	adjustment	NOUN
inlawrev-3567	972	15	because	because	SCONJ
inlawrev-3567	972	16	miller	miller	PROPN
inlawrev-3567	972	17	failed	fail	VERB
inlawrev-3567	972	18	to	to	PART
inlawrev-3567	972	19	meet	meet	VERB
inlawrev-3567	972	20	its	its	PRON
inlawrev-3567	972	21	burden	burden	NOUN
inlawrev-3567	972	22	.	.	PUNCT
inlawrev-3567	973	1	"	"	PUNCT
inlawrev-3567	973	2	^^^	^^^	X
inlawrev-3567	973	3	75	75	NUM
inlawrev-3567	973	4	.	.	PUNCT
inlawrev-3567	974	1	zakutansky	zakutansky	INTJ
inlawrev-3567	975	1	v.	v.	ADP
inlawrev-3567	975	2	state	state	PROPN
inlawrev-3567	975	3	board	board	NOUN
inlawrev-3567	975	4	oftax	oftax	NOUN
inlawrev-3567	975	5	commissioners	commissioner	NOUN
inlawrev-3567	975	6	.	.	PUNCT
inlawrev-3567	976	1	'*^^—the	'*^^—the	PRON
inlawrev-3567	976	2	zakutanskys	zakutanskys	PROPN
inlawrev-3567	976	3	owned	own	VERB
inlawrev-3567	976	4	real	real	ADJ
inlawrev-3567	976	5	residential	residential	ADJ
inlawrev-3567	976	6	property	property	NOUN
inlawrev-3567	976	7	in	in	ADP
inlawrev-3567	976	8	porter	porter	PROPN
inlawrev-3567	976	9	county	county	NOUN
inlawrev-3567	976	10	.	.	PUNCT
inlawrev-3567	977	1	"*^	"*^	NOUN
inlawrev-3567	978	1	the	the	DET
inlawrev-3567	978	2	zakutanskys	zakutanskys	NOUN
inlawrev-3567	978	3	appealed	appeal	VERB
inlawrev-3567	978	4	to	to	ADP
inlawrev-3567	978	5	the	the	DET
inlawrev-3567	978	6	tax	tax	NOUN
inlawrev-3567	978	7	court	court	NOUN
inlawrev-3567	978	8	from	from	ADP
inlawrev-3567	978	9	a	a	DET
inlawrev-3567	978	10	final	final	ADJ
inlawrev-3567	978	11	determination	determination	NOUN
inlawrev-3567	978	12	by	by	ADP
inlawrev-3567	978	13	the	the	DET
inlawrev-3567	978	14	isbtc	isbtc	NOUN
inlawrev-3567	978	15	,	,	PUNCT
inlawrev-3567	978	16	which	which	PRON
inlawrev-3567	978	17	concluded	conclude	VERB
inlawrev-3567	978	18	that	that	SCONJ
inlawrev-3567	978	19	the	the	DET
inlawrev-3567	978	20	assessment	assessment	NOUN
inlawrev-3567	978	21	of$350	of$350	NOUN
inlawrev-3567	978	22	per	per	ADP
inlawrev-3567	978	23	front	front	ADJ
inlawrev-3567	978	24	foot	foot	NOUN
inlawrev-3567	978	25	was	be	AUX
inlawrev-3567	978	26	proper	proper	ADJ
inlawrev-3567	978	27	and	and	CCONJ
inlawrev-3567	978	28	that	that	SCONJ
inlawrev-3567	978	29	the	the	DET
inlawrev-3567	978	30	correct	correct	ADJ
inlawrev-3567	978	31	depth	depth	NOUN
inlawrev-3567	978	32	factor	factor	NOUN
inlawrev-3567	978	33	for	for	ADP
inlawrev-3567	978	34	the	the	DET
inlawrev-3567	978	35	zakutanskys	zakutanskys	PROPN
inlawrev-3567	978	36	'	'	PART
inlawrev-3567	978	37	home	home	NOUN
inlawrev-3567	978	38	was	be	AUX
inlawrev-3567	978	39	the	the	DET
inlawrev-3567	978	40	150	150	NUM
inlawrev-3567	978	41	feet	foot	NOUN
inlawrev-3567	978	42	depth	depth	NOUN
inlawrev-3567	978	43	table	table	NOUN
inlawrev-3567	978	44	.	.	PUNCT
inlawrev-3567	979	1	'*^^	'*^^	PART
inlawrev-3567	980	1	with	with	ADP
inlawrev-3567	980	2	respect	respect	NOUN
inlawrev-3567	980	3	to	to	ADP
inlawrev-3567	980	4	the	the	DET
inlawrev-3567	980	5	front	front	ADJ
inlawrev-3567	980	6	foot	foot	NOUN
inlawrev-3567	980	7	value	value	NOUN
inlawrev-3567	980	8	issue	issue	NOUN
inlawrev-3567	980	9	,	,	PUNCT
inlawrev-3567	980	10	the	the	DET
inlawrev-3567	980	11	tax	tax	NOUN
inlawrev-3567	980	12	court	court	NOUN
inlawrev-3567	980	13	held	hold	VERB
inlawrev-3567	980	14	that	that	SCONJ
inlawrev-3567	980	15	the	the	DET
inlawrev-3567	980	16	isbtc	isbtc	NOUN
inlawrev-3567	980	17	's	's	PART
inlawrev-3567	980	18	use	use	NOUN
inlawrev-3567	980	19	ofthe	ofthe	ADJ
inlawrev-3567	980	20	$	$	SYM
inlawrev-3567	980	21	350	350	NUM
inlawrev-3567	980	22	per	per	ADP
inlawrev-3567	980	23	front	front	ADJ
inlawrev-3567	980	24	foot	foot	NOUN
inlawrev-3567	980	25	was	be	AUX
inlawrev-3567	980	26	proper.^	proper.^	ADJ
inlawrev-3567	980	27	"	"	PUNCT
inlawrev-3567	980	28	*	*	PUNCT
inlawrev-3567	980	29	the	the	DET
inlawrev-3567	980	30	zakutanskys	zakutanskys	PROPN
inlawrev-3567	980	31	'	'	PART
inlawrev-3567	980	32	property	property	NOUN
inlawrev-3567	980	33	was	be	AUX
inlawrev-3567	980	34	in	in	ADP
inlawrev-3567	980	35	the	the	DET
inlawrev-3567	980	36	third	third	ADJ
inlawrev-3567	980	37	line	line	NOUN
inlawrev-3567	980	38	of	of	ADP
inlawrev-3567	980	39	houses	house	NOUN
inlawrev-3567	980	40	from	from	ADP
inlawrev-3567	980	41	lake	lake	PROPN
inlawrev-3567	980	42	michigan/^	michigan/^	PROPN
inlawrev-3567	980	43	the	the	DET
inlawrev-3567	980	44	zakutanskys	zakutanskys	PROPN
inlawrev-3567	980	45	argued	argue	VERB
inlawrev-3567	980	46	that	that	SCONJ
inlawrev-3567	980	47	other	other	ADJ
inlawrev-3567	980	48	homes	home	NOUN
inlawrev-3567	980	49	located	locate	VERB
inlawrev-3567	980	50	in	in	ADP
inlawrev-3567	980	51	the	the	DET
inlawrev-3567	980	52	third	third	ADJ
inlawrev-3567	980	53	row	row	NOUN
inlawrev-3567	980	54	from	from	ADP
inlawrev-3567	980	55	lake	lake	PROPN
inlawrev-3567	980	56	michigan	michigan	PROPN
inlawrev-3567	980	57	were	be	AUX
inlawrev-3567	980	58	assessed	assess	VERB
inlawrev-3567	980	59	a	a	DET
inlawrev-3567	980	60	lower	low	ADJ
inlawrev-3567	980	61	rate	rate	NOUN
inlawrev-3567	980	62	than	than	ADP
inlawrev-3567	980	63	$	$	SYM
inlawrev-3567	980	64	350	350	NUM
inlawrev-3567	980	65	per	per	ADP
inlawrev-3567	980	66	front	front	ADJ
inlawrev-3567	980	67	foot	foot	NOUN
inlawrev-3567	980	68	.	.	PUNCT
inlawrev-3567	981	1	*	*	PUNCT
inlawrev-3567	981	2	'	'	NUM
inlawrev-3567	981	3	°	°	NOUN
inlawrev-3567	981	4	the	the	DET
inlawrev-3567	981	5	tax	tax	NOUN
inlawrev-3567	981	6	court	court	NOUN
inlawrev-3567	981	7	concluded	conclude	VERB
inlawrev-3567	981	8	that	that	SCONJ
inlawrev-3567	981	9	this	this	DET
inlawrev-3567	981	10	showing	showing	NOUN
inlawrev-3567	981	11	constituted	constitute	VERB
inlawrev-3567	981	12	a	a	DET
inlawrev-3567	981	13	prima	prima	NOUN
inlawrev-3567	981	14	facie	facie	NOUN
inlawrev-3567	981	15	case	case	NOUN
inlawrev-3567	981	16	that	that	SCONJ
inlawrev-3567	981	17	the	the	DET
inlawrev-3567	981	18	property	property	NOUN
inlawrev-3567	981	19	was	be	AUX
inlawrev-3567	981	20	not	not	PART
inlawrev-3567	981	21	assessed	assess	VERB
inlawrev-3567	981	22	in	in	ADP
inlawrev-3567	981	23	an	an	DET
inlawrev-3567	981	24	equal	equal	ADJ
inlawrev-3567	981	25	and	and	CCONJ
inlawrev-3567	981	26	uniform	uniform	ADJ
inlawrev-3567	981	27	manner	manner	NOUN
inlawrev-3567	981	28	.	.	PUNCT
inlawrev-3567	981	29	'	'	PUNCT
inlawrev-3567	982	1	*	*	PUNCT
inlawrev-3567	982	2	"	"	PUNCT
inlawrev-3567	982	3	however	however	ADV
inlawrev-3567	982	4	,	,	PUNCT
inlawrev-3567	982	5	the	the	DET
inlawrev-3567	982	6	isbtc	isbtc	NOUN
inlawrev-3567	982	7	rebutted	rebut	VERB
inlawrev-3567	982	8	the	the	DET
inlawrev-3567	982	9	zakutanskys	zakutanskys	NOUN
inlawrev-3567	982	10	'	'	PART
inlawrev-3567	982	11	evidence	evidence	NOUN
inlawrev-3567	982	12	by	by	ADP
inlawrev-3567	982	13	demonstrating	demonstrate	VERB
inlawrev-3567	982	14	that	that	SCONJ
inlawrev-3567	982	15	the	the	DET
inlawrev-3567	982	16	houses	house	NOUN
inlawrev-3567	982	17	with	with	ADP
inlawrev-3567	982	18	which	which	PRON
inlawrev-3567	982	19	zakutansky	zakutansky	CCONJ
inlawrev-3567	982	20	compared	compare	VERB
inlawrev-3567	982	21	its	its	PRON
inlawrev-3567	982	22	own	own	ADJ
inlawrev-3567	982	23	were	be	AUX
inlawrev-3567	982	24	in	in	ADP
inlawrev-3567	982	25	fact	fact	NOUN
inlawrev-3567	982	26	different	different	ADJ
inlawrev-3567	982	27	from	from	ADP
inlawrev-3567	982	28	the	the	DET
inlawrev-3567	982	29	zakutanskys	zakutanskys	NOUN
inlawrev-3567	982	30	'	'	PART
inlawrev-3567	982	31	home	home	NOUN
inlawrev-3567	982	32	.	.	PUNCT
inlawrev-3567	983	1	"*'^	"*'^	PUNCT
inlawrev-3567	983	2	the	the	DET
inlawrev-3567	983	3	other	other	ADJ
inlawrev-3567	983	4	houses	house	NOUN
inlawrev-3567	983	5	did	do	AUX
inlawrev-3567	983	6	not	not	PART
inlawrev-3567	983	7	enjoy	enjoy	VERB
inlawrev-3567	983	8	the	the	DET
inlawrev-3567	983	9	hill	hill	NOUN
inlawrev-3567	983	10	-	-	PUNCT
inlawrev-3567	983	11	top	top	NOUN
inlawrev-3567	983	12	positioning	positioning	NOUN
inlawrev-3567	983	13	ofthe	ofthe	PRON
inlawrev-3567	983	14	zakutanskys	zakutanskys	PROPN
inlawrev-3567	983	15	'	'	PART
inlawrev-3567	983	16	home	home	NOUN
inlawrev-3567	983	17	and	and	CCONJ
inlawrev-3567	983	18	did	do	AUX
inlawrev-3567	983	19	not	not	PART
inlawrev-3567	983	20	share	share	VERB
inlawrev-3567	983	21	the	the	DET
inlawrev-3567	983	22	zakutanskys	zakutanskys	NOUN
inlawrev-3567	983	23	'	'	PART
inlawrev-3567	983	24	lake	lake	NOUN
inlawrev-3567	983	25	view	view	NOUN
inlawrev-3567	983	26	.	.	PUNCT
inlawrev-3567	984	1	"*^^	"*^^	NOUN
inlawrev-3567	984	2	further	far	ADV
inlawrev-3567	984	3	,	,	PUNCT
inlawrev-3567	984	4	the	the	DET
inlawrev-3567	984	5	isbtc	isbtc	NOUN
inlawrev-3567	984	6	provided	provide	VERB
inlawrev-3567	984	7	evidence	evidence	NOUN
inlawrev-3567	984	8	that	that	SCONJ
inlawrev-3567	984	9	other	other	ADJ
inlawrev-3567	984	10	properties	property	NOUN
inlawrev-3567	984	11	that	that	PRON
inlawrev-3567	984	12	were	be	AUX
inlawrev-3567	984	13	very	very	ADV
inlawrev-3567	984	14	similar	similar	ADJ
inlawrev-3567	984	15	to	to	ADP
inlawrev-3567	984	16	the	the	DET
inlawrev-3567	984	17	zakutanskys	zakutanskys	NOUN
inlawrev-3567	984	18	'	'	PART
inlawrev-3567	984	19	property	property	NOUN
inlawrev-3567	984	20	were	be	AUX
inlawrev-3567	984	21	valued	value	VERB
inlawrev-3567	984	22	at	at	ADP
inlawrev-3567	984	23	the	the	DET
inlawrev-3567	984	24	same	same	ADJ
inlawrev-3567	984	25	or	or	CCONJ
inlawrev-3567	984	26	higher	high	ADJ
inlawrev-3567	984	27	rates	rate	NOUN
inlawrev-3567	984	28	.	.	PUNCT
inlawrev-3567	985	1	*	*	PUNCT
inlawrev-3567	985	2	"	"	PUNCT
inlawrev-3567	985	3	*	*	PUNCT
inlawrev-3567	985	4	as	as	ADP
inlawrev-3567	985	5	a	a	DET
inlawrev-3567	985	6	result	result	NOUN
inlawrev-3567	985	7	,	,	PUNCT
inlawrev-3567	985	8	the	the	DET
inlawrev-3567	985	9	tax	tax	NOUN
inlawrev-3567	985	10	court	court	NOUN
inlawrev-3567	985	11	held	hold	VERB
inlawrev-3567	985	12	that	that	SCONJ
inlawrev-3567	985	13	isbtc	isbtc	NOUN
inlawrev-3567	985	14	rebutted	rebut	VERB
inlawrev-3567	985	15	the	the	DET
inlawrev-3567	985	16	zakutanskys	zakutanskys	PROPN
inlawrev-3567	985	17	'	'	PART
inlawrev-3567	985	18	prima	prima	NOUN
inlawrev-3567	985	19	facie	facie	NOUN
inlawrev-3567	985	20	case	case	NOUN
inlawrev-3567	985	21	and	and	CCONJ
inlawrev-3567	985	22	affirmed	affirm	VERB
inlawrev-3567	985	23	the	the	DET
inlawrev-3567	985	24	$	$	SYM
inlawrev-3567	985	25	350	350	NUM
inlawrev-3567	985	26	per	per	ADP
inlawrev-3567	985	27	front	front	ADJ
inlawrev-3567	985	28	foot	foot	NOUN
inlawrev-3567	985	29	valuation	valuation	NOUN
inlawrev-3567	985	30	.	.	PUNCT
inlawrev-3567	986	1	"*'^	"*'^	VERB
inlawrev-3567	986	2	with	with	ADP
inlawrev-3567	986	3	respect	respect	NOUN
inlawrev-3567	986	4	to	to	ADP
inlawrev-3567	986	5	the	the	DET
inlawrev-3567	986	6	depth	depth	NOUN
inlawrev-3567	986	7	-	-	PUNCT
inlawrev-3567	986	8	factor	factor	NOUN
inlawrev-3567	986	9	issue	issue	NOUN
inlawrev-3567	986	10	,	,	PUNCT
inlawrev-3567	986	11	the	the	DET
inlawrev-3567	986	12	court	court	NOUN
inlawrev-3567	986	13	remanded	remand	VERB
inlawrev-3567	986	14	the	the	DET
inlawrev-3567	986	15	issue	issue	NOUN
inlawrev-3567	986	16	back	back	ADV
inlawrev-3567	986	17	to	to	ADP
inlawrev-3567	986	18	the	the	DET
inlawrev-3567	986	19	administrative	administrative	ADJ
inlawrev-3567	986	20	level	level	NOUN
inlawrev-3567	986	21	to	to	PART
inlawrev-3567	986	22	determine	determine	VERB
inlawrev-3567	986	23	the	the	DET
inlawrev-3567	986	24	predominant	predominant	ADJ
inlawrev-3567	986	25	lot	lot	NOUN
inlawrev-3567	986	26	depth	depth	NOUN
inlawrev-3567	986	27	in	in	ADP
inlawrev-3567	986	28	the	the	DET
inlawrev-3567	986	29	area	area	NOUN
inlawrev-3567	986	30	under	under	ADP
inlawrev-3567	986	31	consideration	consideration	NOUN
inlawrev-3567	986	32	.	.	PUNCT
inlawrev-3567	987	1	"*^^	"*^^	NOUN
inlawrev-3567	987	2	a	a	DET
inlawrev-3567	987	3	depth	depth	NOUN
inlawrev-3567	987	4	factor	factor	NOUN
inlawrev-3567	987	5	was	be	AUX
inlawrev-3567	987	6	the	the	DET
inlawrev-3567	987	7	factor	factor	NOUN
inlawrev-3567	987	8	used	use	VERB
inlawrev-3567	987	9	to	to	PART
inlawrev-3567	987	10	adjust	adjust	VERB
inlawrev-3567	987	11	the	the	DET
inlawrev-3567	987	12	front	front	ADJ
inlawrev-3567	987	13	foot	foot	NOUN
inlawrev-3567	987	14	base	base	NOUN
inlawrev-3567	987	15	694	694	NUM
inlawrev-3567	987	16	n.e.2d	n.e.2d	NOUN
inlawrev-3567	987	17	1230	1230	NUM
inlawrev-3567	987	18	,	,	PUNCT
inlawrev-3567	987	19	1241	1241	NUM
inlawrev-3567	987	20	(	(	PUNCT
inlawrev-3567	987	21	ind	ind	NOUN
inlawrev-3567	987	22	.	.	PUNCT
inlawrev-3567	988	1	t.c	t.c	PROPN
inlawrev-3567	988	2	1999	1999	NUM
inlawrev-3567	988	3	)	)	PUNCT
inlawrev-3567	988	4	)	)	PUNCT
inlawrev-3567	988	5	.	.	PUNCT
inlawrev-3567	989	1	401	401	NUM
inlawrev-3567	989	2	.	.	PUNCT
inlawrev-3567	990	1	i	i	PRON
inlawrev-3567	990	2	d.	d.	PROPN
inlawrev-3567	990	3	402	402	NUM
inlawrev-3567	990	4	.	.	PUNCT
inlawrev-3567	991	1	i	i	PRON
inlawrev-3567	991	2	d.	d.	PROPN
inlawrev-3567	991	3	403	403	NUM
inlawrev-3567	991	4	.	.	PUNCT
inlawrev-3567	992	1	i	i	PRON
inlawrev-3567	992	2	d	d	PROPN
inlawrev-3567	992	3	404	404	PROPN
inlawrev-3567	992	4	.	.	PUNCT
inlawrev-3567	993	1	i	i	PRON
inlawrev-3567	994	1	d	d	PROPN
inlawrev-3567	994	2	405	405	NUM
inlawrev-3567	994	3	.	.	PUNCT
inlawrev-3567	994	4	758	758	NUM
inlawrev-3567	994	5	n.e.2d	n.e.2d	NOUN
inlawrev-3567	994	6	103	103	NUM
inlawrev-3567	994	7	(	(	PUNCT
inlawrev-3567	994	8	ind	ind	NOUN
inlawrev-3567	994	9	.	.	PUNCT
inlawrev-3567	995	1	tc	tc	X
inlawrev-3567	995	2	.	.	NOUN
inlawrev-3567	995	3	2001	2001	NUM
inlawrev-3567	995	4	)	)	PUNCT
inlawrev-3567	995	5	.	.	PUNCT
inlawrev-3567	996	1	406	406	NUM
inlawrev-3567	996	2	.	.	PUNCT
inlawrev-3567	997	1	/j	/j	INTJ
inlawrev-3567	997	2	.	.	PUNCT
inlawrev-3567	998	1	at	at	ADP
inlawrev-3567	998	2	105	105	NUM
inlawrev-3567	998	3	.	.	PUNCT
inlawrev-3567	998	4	407	407	NUM
inlawrev-3567	998	5	.	.	PUNCT
inlawrev-3567	999	1	i	i	PRON
inlawrev-3567	999	2	d	d	PROPN
inlawrev-3567	999	3	at	at	ADP
inlawrev-3567	999	4	104	104	NUM
inlawrev-3567	999	5	.	.	PUNCT
inlawrev-3567	999	6	408	408	NUM
inlawrev-3567	999	7	.	.	PUNCT
inlawrev-3567	1000	1	/^.	/^.	PUNCT
inlawrev-3567	1001	1	at	at	ADP
inlawrev-3567	1001	2	107	107	NUM
inlawrev-3567	1001	3	.	.	PUNCT
inlawrev-3567	1001	4	409	409	NUM
inlawrev-3567	1001	5	.	.	PUNCT
inlawrev-3567	1002	1	/^.	/^.	PUNCT
inlawrev-3567	1003	1	at	at	ADP
inlawrev-3567	1003	2	106	106	NUM
inlawrev-3567	1003	3	.	.	PUNCT
inlawrev-3567	1003	4	410	410	NUM
inlawrev-3567	1003	5	.	.	PUNCT
inlawrev-3567	1004	1	i	i	PRON
inlawrev-3567	1004	2	d	d	PROPN
inlawrev-3567	1004	3	411	411	PROPN
inlawrev-3567	1004	4	.	.	PUNCT
inlawrev-3567	1005	1	i	i	PRON
inlawrev-3567	1005	2	d	d	PROPN
inlawrev-3567	1005	3	412	412	NUM
inlawrev-3567	1005	4	.	.	PUNCT
inlawrev-3567	1006	1	mat	mat	PROPN
inlawrev-3567	1006	2	106	106	NUM
inlawrev-3567	1006	3	-	-	SYM
inlawrev-3567	1006	4	07	07	NUM
inlawrev-3567	1006	5	.	.	PUNCT
inlawrev-3567	1007	1	413	413	NUM
inlawrev-3567	1007	2	.	.	PUNCT
inlawrev-3567	1008	1	i	i	PRON
inlawrev-3567	1008	2	d	d	PROPN
inlawrev-3567	1008	3	414	414	NUM
inlawrev-3567	1008	4	.	.	PUNCT
inlawrev-3567	1009	1	i	i	PRON
inlawrev-3567	1009	2	d	d	PROPN
inlawrev-3567	1009	3	at	at	ADP
inlawrev-3567	1009	4	107	107	NUM
inlawrev-3567	1009	5	.	.	PUNCT
inlawrev-3567	1010	1	415	415	NUM
inlawrev-3567	1010	2	.	.	PUNCT
inlawrev-3567	1011	1	i	i	PRON
inlawrev-3567	1011	2	d	d	PROPN
inlawrev-3567	1011	3	416	416	NUM
inlawrev-3567	1011	4	.	.	PUNCT
inlawrev-3567	1012	1	mat	mat	PROPN
inlawrev-3567	1012	2	109	109	NUM
inlawrev-3567	1012	3	.	.	NOUN
inlawrev-3567	1012	4	1572	1572	NUM
inlawrev-3567	1012	5	indiana	indiana	PROPN
inlawrev-3567	1012	6	law	law	PROPN
inlawrev-3567	1012	7	review	review	NOUN
inlawrev-3567	1013	1	[	[	X
inlawrev-3567	1013	2	vol	vol	NOUN
inlawrev-3567	1013	3	.	.	PUNCT
inlawrev-3567	1014	1	35:1541	35:1541	ADJ
inlawrev-3567	1014	2	rate	rate	NOUN
inlawrev-3567	1014	3	to	to	PART
inlawrev-3567	1014	4	account	account	VERB
inlawrev-3567	1014	5	for	for	ADP
inlawrev-3567	1014	6	depth	depth	NOUN
inlawrev-3567	1014	7	variations	variation	NOUN
inlawrev-3567	1014	8	from	from	ADP
inlawrev-3567	1014	9	the	the	DET
inlawrev-3567	1014	10	standard	standard	NOUN
inlawrev-3567	1014	11	.	.	PUNCT
inlawrev-3567	1014	12	'*'^	'*'^	PROPN
inlawrev-3567	1014	13	indiana	indiana	PROPN
inlawrev-3567	1014	14	law	law	PROPN
inlawrev-3567	1014	15	stated	state	VERB
inlawrev-3567	1014	16	that	that	SCONJ
inlawrev-3567	1014	17	"	"	PUNCT
inlawrev-3567	1014	18	depth	depth	NOUN
inlawrev-3567	1014	19	charts	chart	NOUN
inlawrev-3567	1014	20	should	should	AUX
inlawrev-3567	1014	21	be	be	AUX
inlawrev-3567	1014	22	selected	select	VERB
inlawrev-3567	1014	23	by	by	ADP
inlawrev-3567	1014	24	determining	determine	VERB
inlawrev-3567	1014	25	the	the	DET
inlawrev-3567	1014	26	predominant	predominant	ADJ
inlawrev-3567	1014	27	lot	lot	NOUN
inlawrev-3567	1014	28	depth	depth	NOUN
inlawrev-3567	1014	29	ofthe	ofthe	NOUN
inlawrev-3567	1014	30	area	area	NOUN
inlawrev-3567	1014	31	under	under	ADP
inlawrev-3567	1014	32	consideration	consideration	NOUN
inlawrev-3567	1014	33	.	.	PUNCT
inlawrev-3567	1014	34	'	'	PUNCT
inlawrev-3567	1015	1	"	"	PUNCT
inlawrev-3567	1015	2	*	*	PUNCT
inlawrev-3567	1015	3	'	'	X
inlawrev-3567	1015	4	*	*	PUNCT
inlawrev-3567	1015	5	the	the	DET
inlawrev-3567	1015	6	isbtc	isbtc	NOUN
inlawrev-3567	1015	7	used	use	VERB
inlawrev-3567	1015	8	the	the	DET
inlawrev-3567	1015	9	entire	entire	ADJ
inlawrev-3567	1015	10	town	town	NOUN
inlawrev-3567	1015	11	of	of	ADP
inlawrev-3567	1015	12	ogden	ogden	PROPN
inlawrev-3567	1015	13	dunes	dune	NOUN
inlawrev-3567	1015	14	to	to	PART
inlawrev-3567	1015	15	determine	determine	VERB
inlawrev-3567	1015	16	the	the	DET
inlawrev-3567	1015	17	predominant	predominant	ADJ
inlawrev-3567	1015	18	lot	lot	NOUN
inlawrev-3567	1015	19	depth	depth	NOUN
inlawrev-3567	1015	20	.	.	PUNCT
inlawrev-3567	1016	1	"*'^	"*'^	PUNCT
inlawrev-3567	1017	1	the	the	DET
inlawrev-3567	1017	2	zakutanskys	zakutanskys	PROPN
inlawrev-3567	1017	3	asserted	assert	VERB
inlawrev-3567	1017	4	that	that	SCONJ
inlawrev-3567	1017	5	this	this	PRON
inlawrev-3567	1017	6	was	be	AUX
inlawrev-3567	1017	7	error	error	NOUN
inlawrev-3567	1017	8	and	and	CCONJ
inlawrev-3567	1017	9	argued	argue	VERB
inlawrev-3567	1017	10	that	that	SCONJ
inlawrev-3567	1017	11	using	use	VERB
inlawrev-3567	1017	12	only	only	ADV
inlawrev-3567	1017	13	one	one	NUM
inlawrev-3567	1017	14	block	block	NOUN
inlawrev-3567	1017	15	would	would	AUX
inlawrev-3567	1017	16	be	be	AUX
inlawrev-3567	1017	17	best	good	ADJ
inlawrev-3567	1017	18	.	.	PUNCT
inlawrev-3567	1018	1	"*^^	"*^^	NOUN
inlawrev-3567	1018	2	the	the	DET
inlawrev-3567	1018	3	court	court	NOUN
inlawrev-3567	1018	4	,	,	PUNCT
inlawrev-3567	1018	5	however	however	ADV
inlawrev-3567	1018	6	,	,	PUNCT
inlawrev-3567	1018	7	held	hold	VERB
inlawrev-3567	1018	8	that	that	SCONJ
inlawrev-3567	1018	9	the	the	DET
inlawrev-3567	1018	10	predominant	predominant	ADJ
inlawrev-3567	1018	11	lot	lot	NOUN
inlawrev-3567	1018	12	depth	depth	NOUN
inlawrev-3567	1018	13	should	should	AUX
inlawrev-3567	1018	14	be	be	AUX
inlawrev-3567	1018	15	the	the	DET
inlawrev-3567	1018	16	one	one	NOUN
inlawrev-3567	1018	17	that	that	PRON
inlawrev-3567	1018	18	occurs	occur	VERB
inlawrev-3567	1018	19	more	more	ADV
inlawrev-3567	1018	20	often	often	ADV
inlawrev-3567	1018	21	than	than	ADP
inlawrev-3567	1018	22	the	the	DET
inlawrev-3567	1018	23	others	other	NOUN
inlawrev-3567	1018	24	.	.	PUNCT
inlawrev-3567	1019	1	'*^	'*^	PROPN
inlawrev-3567	1019	2	'	'	PUNCT
inlawrev-3567	1019	3	as	as	ADP
inlawrev-3567	1019	4	a	a	DET
inlawrev-3567	1019	5	result	result	NOUN
inlawrev-3567	1019	6	of	of	ADP
inlawrev-3567	1019	7	this	this	DET
inlawrev-3567	1019	8	definition	definition	NOUN
inlawrev-3567	1019	9	,	,	PUNCT
inlawrev-3567	1019	10	the	the	DET
inlawrev-3567	1019	11	court	court	NOUN
inlawrev-3567	1019	12	remanded	remand	VERB
inlawrev-3567	1019	13	the	the	DET
inlawrev-3567	1019	14	case	case	NOUN
inlawrev-3567	1019	15	back	back	ADV
inlawrev-3567	1019	16	to	to	ADP
inlawrev-3567	1019	17	the	the	DET
inlawrev-3567	1019	18	administrative	administrative	ADJ
inlawrev-3567	1019	19	level	level	NOUN
inlawrev-3567	1019	20	so	so	SCONJ
inlawrev-3567	1019	21	that	that	SCONJ
inlawrev-3567	1019	22	the	the	DET
inlawrev-3567	1019	23	parties	party	NOUN
inlawrev-3567	1019	24	could	could	AUX
inlawrev-3567	1019	25	determine	determine	VERB
inlawrev-3567	1019	26	the	the	DET
inlawrev-3567	1019	27	predominant	predominant	ADJ
inlawrev-3567	1019	28	lot	lot	NOUN
inlawrev-3567	1019	29	depth	depth	NOUN
inlawrev-3567	1019	30	for	for	ADP
inlawrev-3567	1019	31	the	the	DET
inlawrev-3567	1019	32	area	area	NOUN
inlawrev-3567	1019	33	under	under	ADP
inlawrev-3567	1019	34	consideration	consideration	NOUN
inlawrev-3567	1019	35	.	.	PUNCT
inlawrev-3567	1020	1	"*^^	"*^^	PROPN
inlawrev-3567	1020	2	b.	b.	PROPN
inlawrev-3567	1020	3	property	property	NOUN
inlawrev-3567	1020	4	tax	tax	NOUN
inlawrev-3567	1020	5	-	-	PUNCT
inlawrev-3567	1020	6	tangible	tangible	ADJ
inlawrev-3567	1020	7	personal	personal	ADJ
inlawrev-3567	1020	8	property	property	NOUN
inlawrev-3567	1020	9	1	1	NUM
inlawrev-3567	1020	10	.	.	PUNCT
inlawrev-3567	1021	1	mariah	mariah	PROPN
inlawrev-3567	1021	2	foods	food	NOUN
inlawrev-3567	1021	3	lp	lp	PROPN
inlawrev-3567	1021	4	v.	v.	ADP
inlawrev-3567	1021	5	indiana	indiana	PROPN
inlawrev-3567	1021	6	state	state	PROPN
inlawrev-3567	1021	7	board	board	PROPN
inlawrev-3567	1021	8	of	of	ADP
inlawrev-3567	1021	9	tax	tax	NOUN
inlawrev-3567	1021	10	commissioners	commissioner	NOUN
inlawrev-3567	1021	11	.	.	PUNCT
inlawrev-3567	1022	1	"*^^	"*^^	NOUN
inlawrev-3567	1022	2	—	—	PUNCT
inlawrev-3567	1022	3	mariah	mariah	PROPN
inlawrev-3567	1022	4	foods	food	NOUN
inlawrev-3567	1022	5	(	(	PUNCT
inlawrev-3567	1022	6	"	"	PUNCT
inlawrev-3567	1022	7	mariah	mariah	PROPN
inlawrev-3567	1022	8	"	"	PUNCT
inlawrev-3567	1022	9	)	)	PUNCT
inlawrev-3567	1022	10	purchased	purchase	VERB
inlawrev-3567	1022	11	certain	certain	ADJ
inlawrev-3567	1022	12	new	new	ADJ
inlawrev-3567	1022	13	equipment	equipment	NOUN
inlawrev-3567	1022	14	.	.	PUNCT
inlawrev-3567	1023	1	"*^	"*^	PUNCT
inlawrev-3567	1023	2	*	*	PUNCT
inlawrev-3567	1024	1	mariah	mariah	PROPN
inlawrev-3567	1024	2	petitioned	petition	VERB
inlawrev-3567	1024	3	the	the	DET
inlawrev-3567	1024	4	isbtc	isbtc	NOUN
inlawrev-3567	1024	5	for	for	ADP
inlawrev-3567	1024	6	a	a	DET
inlawrev-3567	1024	7	deduction	deduction	NOUN
inlawrev-3567	1024	8	in	in	ADP
inlawrev-3567	1024	9	both	both	DET
inlawrev-3567	1024	10	1	1	NUM
inlawrev-3567	1024	11	997	997	NUM
inlawrev-3567	1024	12	and	and	CCONJ
inlawrev-3567	1024	13	1	1	NUM
inlawrev-3567	1024	14	998	998	NUM
inlawrev-3567	1024	15	from	from	ADP
inlawrev-3567	1024	16	the	the	DET
inlawrev-3567	1024	17	assessed	assess	VERB
inlawrev-3567	1024	18	value	value	NOUN
inlawrev-3567	1024	19	ofthis	ofthis	ADJ
inlawrev-3567	1024	20	equipment	equipment	NOUN
inlawrev-3567	1024	21	because	because	SCONJ
inlawrev-3567	1024	22	mariah	mariah	PROPN
inlawrev-3567	1024	23	operates	operate	VERB
inlawrev-3567	1024	24	in	in	ADP
inlawrev-3567	1024	25	an	an	DET
inlawrev-3567	1024	26	economic	economic	ADJ
inlawrev-3567	1024	27	revitalization	revitalization	NOUN
inlawrev-3567	1024	28	area	area	NOUN
inlawrev-3567	1024	29	.	.	PUNCT
inlawrev-3567	1025	1	"*^^	"*^^	NOUN
inlawrev-3567	1025	2	after	after	ADP
inlawrev-3567	1025	3	both	both	DET
inlawrev-3567	1025	4	petitions	petition	NOUN
inlawrev-3567	1025	5	,	,	PUNCT
inlawrev-3567	1025	6	the	the	DET
inlawrev-3567	1025	7	isbtc	isbtc	NOUN
inlawrev-3567	1025	8	sent	send	VERB
inlawrev-3567	1025	9	correspondence	correspondence	NOUN
inlawrev-3567	1025	10	to	to	ADP
inlawrev-3567	1025	11	mariah	mariah	PROPN
inlawrev-3567	1025	12	stating	state	VERB
inlawrev-3567	1025	13	that	that	SCONJ
inlawrev-3567	1025	14	mariah	mariah	PROPN
inlawrev-3567	1025	15	had	have	AUX
inlawrev-3567	1025	16	not	not	PART
inlawrev-3567	1025	17	provided	provide	VERB
inlawrev-3567	1025	18	a	a	DET
inlawrev-3567	1025	19	detailed	detailed	ADJ
inlawrev-3567	1025	20	description	description	NOUN
inlawrev-3567	1025	21	of	of	ADP
inlawrev-3567	1025	22	the	the	DET
inlawrev-3567	1025	23	equipment	equipment	NOUN
inlawrev-3567	1025	24	,	,	PUNCT
inlawrev-3567	1025	25	the	the	DET
inlawrev-3567	1025	26	equipment	equipment	NOUN
inlawrev-3567	1025	27	's	's	PART
inlawrev-3567	1025	28	cost	cost	NOUN
inlawrev-3567	1025	29	,	,	PUNCT
inlawrev-3567	1025	30	and	and	CCONJ
inlawrev-3567	1025	31	its	its	PRON
inlawrev-3567	1025	32	installation	installation	NOUN
inlawrev-3567	1025	33	date	date	NOUN
inlawrev-3567	1025	34	.	.	PUNCT
inlawrev-3567	1026	1	"*^^	"*^^	NOUN
inlawrev-3567	1026	2	after	after	ADP
inlawrev-3567	1026	3	these	these	DET
inlawrev-3567	1026	4	correspondences	correspondence	NOUN
inlawrev-3567	1026	5	,	,	PUNCT
inlawrev-3567	1026	6	mariah	mariah	PROPN
inlawrev-3567	1026	7	did	do	VERB
inlawrev-3567	1026	8	nothing	nothing	PRON
inlawrev-3567	1026	9	.	.	PUNCT
inlawrev-3567	1027	1	"	"	PUNCT
inlawrev-3567	1027	2	*	*	PUNCT
inlawrev-3567	1027	3	"	"	PUNCT
inlawrev-3567	1027	4	the	the	DET
inlawrev-3567	1027	5	isbtc	isbtc	NOUN
inlawrev-3567	1027	6	then	then	ADV
inlawrev-3567	1027	7	sent	send	VERB
inlawrev-3567	1027	8	notice	notice	NOUN
inlawrev-3567	1027	9	to	to	ADP
inlawrev-3567	1027	10	mariah	mariah	PROPN
inlawrev-3567	1027	11	that	that	SCONJ
inlawrev-3567	1027	12	the	the	DET
inlawrev-3567	1027	13	isbtc	isbtc	NOUN
inlawrev-3567	1027	14	was	be	AUX
inlawrev-3567	1027	15	not	not	PART
inlawrev-3567	1027	16	going	go	VERB
inlawrev-3567	1027	17	to	to	PART
inlawrev-3567	1027	18	allow	allow	VERB
inlawrev-3567	1027	19	a	a	DET
inlawrev-3567	1027	20	deduction	deduction	NOUN
inlawrev-3567	1027	21	and	and	CCONJ
inlawrev-3567	1027	22	gave	give	VERB
inlawrev-3567	1027	23	mariah	mariah	PROPN
inlawrev-3567	1027	24	three	three	NUM
inlawrev-3567	1027	25	weeks	week	NOUN
inlawrev-3567	1027	26	to	to	PART
inlawrev-3567	1027	27	object	object	VERB
inlawrev-3567	1027	28	or	or	CCONJ
inlawrev-3567	1027	29	present	present	VERB
inlawrev-3567	1027	30	additional	additional	ADJ
inlawrev-3567	1027	31	information	information	NOUN
inlawrev-3567	1027	32	.	.	PUNCT
inlawrev-3567	1028	1	"*^	"*^	NOUN
inlawrev-3567	1028	2	*	*	PUNCT
inlawrev-3567	1028	3	mariah	mariah	PROPN
inlawrev-3567	1028	4	again	again	ADV
inlawrev-3567	1028	5	did	do	VERB
inlawrev-3567	1028	6	nothing	nothing	PRON
inlawrev-3567	1028	7	,	,	PUNCT
inlawrev-3567	1028	8	so	so	CCONJ
inlawrev-3567	1028	9	the	the	DET
inlawrev-3567	1028	10	isbtc	isbtc	NOUN
inlawrev-3567	1028	11	denied	deny	VERB
inlawrev-3567	1028	12	the	the	DET
inlawrev-3567	1028	13	request	request	NOUN
inlawrev-3567	1028	14	for	for	ADP
inlawrev-3567	1028	15	a	a	DET
inlawrev-3567	1028	16	deduction	deduction	NOUN
inlawrev-3567	1028	17	.	.	PUNCT
inlawrev-3567	1029	1	"*^^	"*^^	PROPN
inlawrev-3567	1029	2	mariah	mariah	PROPN
inlawrev-3567	1029	3	appealed	appeal	VERB
inlawrev-3567	1029	4	to	to	ADP
inlawrev-3567	1029	5	the	the	DET
inlawrev-3567	1029	6	tax	tax	NOUN
inlawrev-3567	1029	7	court	court	NOUN
inlawrev-3567	1029	8	.	.	PUNCT
inlawrev-3567	1030	1	"*^^	"*^^	NOUN
inlawrev-3567	1030	2	the	the	DET
inlawrev-3567	1030	3	tax	tax	NOUN
inlawrev-3567	1030	4	court	court	NOUN
inlawrev-3567	1030	5	held	hold	VERB
inlawrev-3567	1030	6	that	that	SCONJ
inlawrev-3567	1030	7	mariah	mariah	PROPN
inlawrev-3567	1030	8	was	be	AUX
inlawrev-3567	1030	9	not	not	PART
inlawrev-3567	1030	10	entitled	entitle	VERB
inlawrev-3567	1030	11	to	to	ADP
inlawrev-3567	1030	12	the	the	DET
inlawrev-3567	1030	13	deduction	deduction	NOUN
inlawrev-3567	1030	14	.	.	PUNCT
inlawrev-3567	1031	1	"*^	"*^	PUNCT
inlawrev-3567	1031	2	'	'	PUNCT
inlawrev-3567	1031	3	the	the	DET
inlawrev-3567	1031	4	tax	tax	NOUN
inlawrev-3567	1031	5	court	court	NOUN
inlawrev-3567	1031	6	will	will	AUX
inlawrev-3567	1031	7	only	only	ADV
inlawrev-3567	1031	8	reverse	reverse	VERB
inlawrev-3567	1031	9	a	a	DET
inlawrev-3567	1031	10	decision	decision	NOUN
inlawrev-3567	1031	11	of	of	ADP
inlawrev-3567	1031	12	the	the	DET
inlawrev-3567	1031	13	isbtc	isbtc	NOUN
inlawrev-3567	1031	14	if	if	SCONJ
inlawrev-3567	1031	15	it	it	PRON
inlawrev-3567	1031	16	was	be	AUX
inlawrev-3567	1031	17	unsupported	unsupported	ADJ
inlawrev-3567	1031	18	by	by	ADP
inlawrev-3567	1031	19	substantial	substantial	ADJ
inlawrev-3567	1031	20	evidence	evidence	NOUN
inlawrev-3567	1031	21	,	,	PUNCT
inlawrev-3567	1031	22	arbitrary	arbitrary	ADJ
inlawrev-3567	1031	23	or	or	CCONJ
inlawrev-3567	1031	24	capricious	capricious	ADJ
inlawrev-3567	1031	25	,	,	PUNCT
inlawrev-3567	1031	26	an	an	DET
inlawrev-3567	1031	27	abuse	abuse	NOUN
inlawrev-3567	1031	28	ofdiscretion	ofdiscretion	NOUN
inlawrev-3567	1031	29	,	,	PUNCT
inlawrev-3567	1031	30	or	or	CCONJ
inlawrev-3567	1031	31	exceeded	exceed	VERB
inlawrev-3567	1031	32	statutory	statutory	ADJ
inlawrev-3567	1031	33	authority	authority	NOUN
inlawrev-3567	1031	34	."*^^	."*^^	PUNCT
inlawrev-3567	1032	1	the	the	DET
inlawrev-3567	1032	2	indiana	indiana	PROPN
inlawrev-3567	1032	3	legislature	legislature	NOUN
inlawrev-3567	1032	4	permitted	permit	VERB
inlawrev-3567	1032	5	a	a	DET
inlawrev-3567	1032	6	deduction	deduction	NOUN
inlawrev-3567	1032	7	from	from	ADP
inlawrev-3567	1032	8	the	the	DET
inlawrev-3567	1032	9	assessed	assess	VERB
inlawrev-3567	1032	10	value	value	NOUN
inlawrev-3567	1032	11	ofthis	ofthi	VERB
inlawrev-3567	1032	12	new	new	ADJ
inlawrev-3567	1032	13	manufacturing	manufacturing	NOUN
inlawrev-3567	1032	14	equipment	equipment	NOUN
inlawrev-3567	1032	15	installed	instal	VERB
inlawrev-3567	1032	16	by	by	ADP
inlawrev-3567	1032	17	mariah	mariah	PROPN
inlawrev-3567	1032	18	.	.	PUNCT
inlawrev-3567	1033	1	"	"	PUNCT
inlawrev-3567	1033	2	*	*	PUNCT
inlawrev-3567	1033	3	"	"	PUNCT
inlawrev-3567	1033	4	however	however	ADV
inlawrev-3567	1033	5	,	,	PUNCT
inlawrev-3567	1033	6	to	to	PART
inlawrev-3567	1033	7	qualify	qualify	VERB
inlawrev-3567	1033	8	for	for	ADP
inlawrev-3567	1033	9	417	417	NUM
inlawrev-3567	1033	10	.	.	PUNCT
inlawrev-3567	1033	11	/fl^.	/fl^.	PUNCT
inlawrev-3567	1034	1	at	at	ADP
inlawrev-3567	1034	2	1	1	NUM
inlawrev-3567	1034	3	08	08	NUM
inlawrev-3567	1034	4	(	(	PUNCT
inlawrev-3567	1034	5	referencing	reference	VERB
inlawrev-3567	1034	6	ind	ind	NOUN
inlawrev-3567	1034	7	.	.	PUNCT
inlawrev-3567	1035	1	admin	admin	PROPN
inlawrev-3567	1035	2	.	.	PUNCT
inlawrev-3567	1035	3	code	code	PROPN
inlawrev-3567	1035	4	tit	tit	PROPN
inlawrev-3567	1035	5	.	.	PUNCT
inlawrev-3567	1036	1	50	50	NUM
inlawrev-3567	1036	2	,	,	PUNCT
inlawrev-3567	1036	3	r.	r.	NOUN
inlawrev-3567	1036	4	2.2	2.2	NUM
inlawrev-3567	1036	5	-	-	SYM
inlawrev-3567	1036	6	4	4	NUM
inlawrev-3567	1036	7	-	-	SYM
inlawrev-3567	1036	8	8	8	NUM
inlawrev-3567	1036	9	(	(	PUNCT
inlawrev-3567	1036	10	1	1	NUM
inlawrev-3567	1036	11	996	996	NUM
inlawrev-3567	1036	12	)	)	PUNCT
inlawrev-3567	1036	13	)	)	PUNCT
inlawrev-3567	1036	14	.	.	PUNCT
inlawrev-3567	1037	1	418	418	NUM
inlawrev-3567	1037	2	.	.	PUNCT
inlawrev-3567	1038	1	i	i	PRON
inlawrev-3567	1038	2	d.	d.	PROPN
inlawrev-3567	1038	3	419	419	NUM
inlawrev-3567	1038	4	.	.	PUNCT
inlawrev-3567	1039	1	i	i	PRON
inlawrev-3567	1039	2	d.	d.	PROPN
inlawrev-3567	1039	3	420	420	NUM
inlawrev-3567	1039	4	.	.	PUNCT
inlawrev-3567	1040	1	i	i	PRON
inlawrev-3567	1040	2	d	d	PROPN
inlawrev-3567	1040	3	421	421	NUM
inlawrev-3567	1040	4	.	.	PUNCT
inlawrev-3567	1041	1	i	i	PRON
inlawrev-3567	1041	2	d	d	PROPN
inlawrev-3567	1041	3	all	all	PRON
inlawrev-3567	1041	4	.	.	PUNCT
inlawrev-3567	1042	1	i	i	PRON
inlawrev-3567	1042	2	d	d	PROPN
inlawrev-3567	1042	3	at	at	ADP
inlawrev-3567	1042	4	109	109	NUM
inlawrev-3567	1042	5	.	.	PUNCT
inlawrev-3567	1042	6	423	423	NUM
inlawrev-3567	1042	7	.	.	PUNCT
inlawrev-3567	1043	1	749	749	NUM
inlawrev-3567	1043	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1043	3	646	646	NUM
inlawrev-3567	1043	4	(	(	PUNCT
inlawrev-3567	1043	5	ind	ind	NOUN
inlawrev-3567	1043	6	.	.	PUNCT
inlawrev-3567	1044	1	t.c	t.c	PROPN
inlawrev-3567	1044	2	.	.	PROPN
inlawrev-3567	1044	3	2001	2001	NUM
inlawrev-3567	1044	4	)	)	PUNCT
inlawrev-3567	1044	5	.	.	PUNCT
inlawrev-3567	1045	1	424	424	NUM
inlawrev-3567	1045	2	.	.	PUNCT
inlawrev-3567	1046	1	i	i	PRON
inlawrev-3567	1046	2	d	d	PROPN
inlawrev-3567	1046	3	at	at	ADP
inlawrev-3567	1046	4	647	647	NUM
inlawrev-3567	1046	5	.	.	PUNCT
inlawrev-3567	1046	6	425	425	NUM
inlawrev-3567	1046	7	.	.	PUNCT
inlawrev-3567	1047	1	i	i	PRON
inlawrev-3567	1047	2	d	d	PROPN
inlawrev-3567	1047	3	426	426	NUM
inlawrev-3567	1047	4	.	.	PUNCT
inlawrev-3567	1048	1	i	i	PRON
inlawrev-3567	1048	2	d	d	PROPN
inlawrev-3567	1048	3	all	all	PRON
inlawrev-3567	1048	4	.	.	PUNCT
inlawrev-3567	1049	1	i	i	PRON
inlawrev-3567	1049	2	d	d	PROPN
inlawrev-3567	1049	3	428	428	NUM
inlawrev-3567	1049	4	.	.	PUNCT
inlawrev-3567	1050	1	i	i	PRON
inlawrev-3567	1050	2	d	d	PROPN
inlawrev-3567	1050	3	at	at	ADP
inlawrev-3567	1050	4	648	648	NUM
inlawrev-3567	1050	5	.	.	PUNCT
inlawrev-3567	1051	1	429	429	NUM
inlawrev-3567	1051	2	.	.	PUNCT
inlawrev-3567	1052	1	i	i	PRON
inlawrev-3567	1052	2	d	d	PROPN
inlawrev-3567	1052	3	430	430	NUM
inlawrev-3567	1052	4	.	.	PUNCT
inlawrev-3567	1053	1	i	i	PRON
inlawrev-3567	1053	2	d	d	NOUN
inlawrev-3567	1053	3	431	431	NUM
inlawrev-3567	1053	4	.	.	PUNCT
inlawrev-3567	1054	1	/^.	/^.	PUNCT
inlawrev-3567	1054	2	at	at	ADP
inlawrev-3567	1054	3	650	650	NUM
inlawrev-3567	1054	4	-	-	SYM
inlawrev-3567	1054	5	51	51	NUM
inlawrev-3567	1054	6	.	.	PUNCT
inlawrev-3567	1054	7	432	432	NUM
inlawrev-3567	1054	8	.	.	PUNCT
inlawrev-3567	1055	1	i	i	PRON
inlawrev-3567	1055	2	d	d	PROPN
inlawrev-3567	1055	3	at	at	ADP
inlawrev-3567	1055	4	648	648	NUM
inlawrev-3567	1055	5	.	.	PUNCT
inlawrev-3567	1055	6	433	433	NUM
inlawrev-3567	1055	7	.	.	PUNCT
inlawrev-3567	1056	1	i	i	PRON
inlawrev-3567	1056	2	d	d	PROPN
inlawrev-3567	1056	3	5£e	5£e	NUM
inlawrev-3567	1056	4	fl/^olnd	fl/^olnd	PROPN
inlawrev-3567	1056	5	.	.	PUNCT
inlawrev-3567	1057	1	code	code	PROPN
inlawrev-3567	1057	2	§	§	PROPN
inlawrev-3567	1057	3	6	6	NUM
inlawrev-3567	1057	4	-	-	SYM
inlawrev-3567	1057	5	1.1	1.1	NUM
inlawrev-3567	1057	6	-	-	PUNCT
inlawrev-3567	1057	7	12.1	12.1	NUM
inlawrev-3567	1057	8	-	-	SYM
inlawrev-3567	1057	9	4.5	4.5	NUM
inlawrev-3567	1057	10	(	(	PUNCT
inlawrev-3567	1057	11	1998	1998	NUM
inlawrev-3567	1057	12	&	&	CCONJ
inlawrev-3567	1057	13	supp	supp	PROPN
inlawrev-3567	1057	14	.	.	PUNCT
inlawrev-3567	1058	1	2001	2001	NUM
inlawrev-3567	1058	2	)	)	PUNCT
inlawrev-3567	1058	3	.	.	PUNCT
inlawrev-3567	1058	4	.	.	PUNCT
inlawrev-3567	1059	1	:	:	PUNCT
inlawrev-3567	1059	2	»	»	PUNCT
inlawrev-3567	1059	3	'	'	PUNCT
inlawrev-3567	1059	4	2002	2002	NUM
inlawrev-3567	1059	5	]	]	PUNCT
inlawrev-3567	1059	6	taxation	taxation	NOUN
inlawrev-3567	1059	7	1573	1573	NUM
inlawrev-3567	1059	8	this	this	DET
inlawrev-3567	1059	9	deduction	deduction	NOUN
inlawrev-3567	1059	10	,	,	PUNCT
inlawrev-3567	1059	11	mariah	mariah	PROPN
inlawrev-3567	1059	12	needed	need	VERB
inlawrev-3567	1059	13	to	to	PART
inlawrev-3567	1059	14	file	file	VERB
inlawrev-3567	1059	15	an	an	DET
inlawrev-3567	1059	16	application	application	NOUN
inlawrev-3567	1059	17	with	with	ADP
inlawrev-3567	1059	18	the	the	DET
inlawrev-3567	1059	19	isbtc	isbtc	NOUN
inlawrev-3567	1059	20	that	that	PRON
inlawrev-3567	1059	21	,	,	PUNCT
inlawrev-3567	1059	22	among	among	ADP
inlawrev-3567	1059	23	other	other	ADJ
inlawrev-3567	1059	24	things	thing	NOUN
inlawrev-3567	1059	25	,	,	PUNCT
inlawrev-3567	1059	26	adequately	adequately	ADV
inlawrev-3567	1059	27	described	describe	VERB
inlawrev-3567	1059	28	the	the	DET
inlawrev-3567	1059	29	equipment	equipment	NOUN
inlawrev-3567	1059	30	installed/^	installed/^	NOUN
inlawrev-3567	1059	31	"	"	PUNCT
inlawrev-3567	1059	32	*	*	PUNCT
inlawrev-3567	1059	33	mariah	mariah	PROPN
inlawrev-3567	1059	34	described	describe	VERB
inlawrev-3567	1059	35	the	the	DET
inlawrev-3567	1059	36	equipment	equipment	NOUN
inlawrev-3567	1059	37	only	only	ADV
inlawrev-3567	1059	38	as	as	ADP
inlawrev-3567	1059	39	"	"	PUNCT
inlawrev-3567	1059	40	new	new	ADJ
inlawrev-3567	1059	41	pork	pork	NOUN
inlawrev-3567	1059	42	processing	processing	NOUN
inlawrev-3567	1059	43	equipment	equipment	NOUN
inlawrev-3567	1059	44	.	.	PUNCT
inlawrev-3567	1059	45	'"'^^	'"'^^	PUNCT
inlawrev-3567	1060	1	the	the	DET
inlawrev-3567	1060	2	court	court	NOUN
inlawrev-3567	1060	3	held	hold	VERB
inlawrev-3567	1060	4	that	that	SCONJ
inlawrev-3567	1060	5	the	the	DET
inlawrev-3567	1060	6	isbtc	isbtc	NOUN
inlawrev-3567	1060	7	could	could	AUX
inlawrev-3567	1060	8	have	have	AUX
inlawrev-3567	1060	9	reasonably	reasonably	ADV
inlawrev-3567	1060	10	concluded	conclude	VERB
inlawrev-3567	1060	11	that	that	SCONJ
inlawrev-3567	1060	12	this	this	DET
inlawrev-3567	1060	13	description	description	NOUN
inlawrev-3567	1060	14	"	"	PUNCT
inlawrev-3567	1060	15	lacked	lack	VERB
inlawrev-3567	1060	16	sufficient	sufficient	ADJ
inlawrev-3567	1060	17	detail	detail	NOUN
inlawrev-3567	1060	18	to	to	PART
inlawrev-3567	1060	19	properly	properly	ADV
inlawrev-3567	1060	20	identify	identify	VERB
inlawrev-3567	1060	21	the	the	DET
inlawrev-3567	1060	22	new	new	ADJ
inlawrev-3567	1060	23	equipment	equipment	NOUN
inlawrev-3567	1060	24	.	.	PUNCT
inlawrev-3567	1061	1	'"*^^	'"*^^	PROPN
inlawrev-3567	1061	2	the	the	DET
inlawrev-3567	1061	3	court	court	NOUN
inlawrev-3567	1061	4	was	be	AUX
inlawrev-3567	1061	5	moved	move	VERB
inlawrev-3567	1061	6	by	by	ADP
inlawrev-3567	1061	7	the	the	DET
inlawrev-3567	1061	8	numerous	numerous	ADJ
inlawrev-3567	1061	9	opportunities	opportunity	NOUN
inlawrev-3567	1061	10	the	the	DET
inlawrev-3567	1061	11	isbtc	isbtc	NOUN
inlawrev-3567	1061	12	gave	give	VERB
inlawrev-3567	1061	13	mariah	mariah	PROPN
inlawrev-3567	1061	14	to	to	PART
inlawrev-3567	1061	15	correct	correct	VERB
inlawrev-3567	1061	16	the	the	DET
inlawrev-3567	1061	17	non	non	ADJ
inlawrev-3567	1061	18	-	-	ADJ
inlawrev-3567	1061	19	specific	specific	ADJ
inlawrev-3567	1061	20	definition	definition	NOUN
inlawrev-3567	1061	21	ofwhich	ofwhich	ADP
inlawrev-3567	1061	22	mariah	mariah	PROPN
inlawrev-3567	1061	23	failed	fail	VERB
inlawrev-3567	1061	24	to	to	PART
inlawrev-3567	1061	25	take	take	VERB
inlawrev-3567	1061	26	advantage/^^	advantage/^^	PROPN
inlawrev-3567	1061	27	as	as	ADP
inlawrev-3567	1061	28	a	a	DET
inlawrev-3567	1061	29	result	result	NOUN
inlawrev-3567	1061	30	,	,	PUNCT
inlawrev-3567	1061	31	the	the	DET
inlawrev-3567	1061	32	isbtc	isbtc	NOUN
inlawrev-3567	1061	33	's	's	PART
inlawrev-3567	1061	34	refusal	refusal	NOUN
inlawrev-3567	1061	35	to	to	PART
inlawrev-3567	1061	36	grant	grant	VERB
inlawrev-3567	1061	37	a	a	DET
inlawrev-3567	1061	38	deduction	deduction	NOUN
inlawrev-3567	1061	39	was	be	AUX
inlawrev-3567	1061	40	affirmed	affirm	VERB
inlawrev-3567	1061	41	.	.	PUNCT
inlawrev-3567	1062	1	"*^	"*^	PROPN
inlawrev-3567	1062	2	*	*	PUNCT
inlawrev-3567	1062	3	c.	c.	PROPN
inlawrev-3567	1062	4	gross	gross	ADJ
inlawrev-3567	1062	5	income	income	NOUN
inlawrev-3567	1062	6	1	1	NUM
inlawrev-3567	1062	7	.	.	PUNCT
inlawrev-3567	1063	1	allison	allison	PROPN
inlawrev-3567	1063	2	engine	engine	PROPN
inlawrev-3567	1063	3	co.	co.	PROPN
inlawrev-3567	1063	4	,	,	PUNCT
inlawrev-3567	1063	5	inc	inc	PROPN
inlawrev-3567	1063	6	.	.	PROPN
inlawrev-3567	1064	1	v.	v.	PROPN
inlawrev-3567	1064	2	indiana	indiana	PROPN
inlawrev-3567	1064	3	department	department	PROPN
inlawrev-3567	1064	4	of	of	ADP
inlawrev-3567	1064	5	state	state	PROPN
inlawrev-3567	1064	6	revenue	revenue	NOUN
inlawrev-3567	1064	7	.	.	PUNCT
inlawrev-3567	1065	1	"*^^	"*^^	NOUN
inlawrev-3567	1065	2	—	—	PUNCT
inlawrev-3567	1065	3	allison	allison	PROPN
inlawrev-3567	1065	4	engine	engine	PROPN
inlawrev-3567	1065	5	co.	co.	PROPN
inlawrev-3567	1065	6	,	,	PUNCT
inlawrev-3567	1065	7	inc	inc	PROPN
inlawrev-3567	1065	8	.	.	PROPN
inlawrev-3567	1065	9	(	(	PUNCT
inlawrev-3567	1065	10	"	"	PUNCT
inlawrev-3567	1065	11	allison	allison	PROPN
inlawrev-3567	1065	12	"	"	PUNCT
inlawrev-3567	1065	13	)	)	PUNCT
inlawrev-3567	1065	14	filed	file	VERB
inlawrev-3567	1065	15	two	two	NUM
inlawrev-3567	1065	16	claims	claim	NOUN
inlawrev-3567	1065	17	for	for	ADP
inlawrev-3567	1065	18	a	a	DET
inlawrev-3567	1065	19	refund	refund	NOUN
inlawrev-3567	1065	20	of	of	ADP
inlawrev-3567	1065	21	gross	gross	ADJ
inlawrev-3567	1065	22	income	income	NOUN
inlawrev-3567	1065	23	tax	tax	NOUN
inlawrev-3567	1065	24	paid	pay	VERB
inlawrev-3567	1065	25	with	with	ADP
inlawrev-3567	1065	26	the	the	DET
inlawrev-3567	1065	27	idr	idr	PROPN
inlawrev-3567	1065	28	.	.	PUNCT
inlawrev-3567	1066	1	'*^	'*^	PROPN
inlawrev-3567	1066	2	°	°	NOUN
inlawrev-3567	1067	1	the	the	DET
inlawrev-3567	1067	2	idr	idr	PROPN
inlawrev-3567	1067	3	denied	deny	VERB
inlawrev-3567	1067	4	the	the	DET
inlawrev-3567	1067	5	first	first	ADJ
inlawrev-3567	1067	6	claim	claim	NOUN
inlawrev-3567	1067	7	.	.	PUNCT
inlawrev-3567	1068	1	'*^	'*^	PROPN
inlawrev-3567	1068	2	'	'	PUNCT
inlawrev-3567	1068	3	allison	allison	PROPN
inlawrev-3567	1068	4	subsequently	subsequently	ADV
inlawrev-3567	1068	5	filed	file	VERB
inlawrev-3567	1068	6	the	the	DET
inlawrev-3567	1068	7	second	second	ADJ
inlawrev-3567	1068	8	claim	claim	NOUN
inlawrev-3567	1068	9	,	,	PUNCT
inlawrev-3567	1068	10	which	which	PRON
inlawrev-3567	1068	11	the	the	DET
inlawrev-3567	1068	12	idr	idr	PROPN
inlawrev-3567	1068	13	refused	refuse	VERB
inlawrev-3567	1068	14	to	to	PART
inlawrev-3567	1068	15	address	address	VERB
inlawrev-3567	1068	16	because	because	SCONJ
inlawrev-3567	1068	17	the	the	DET
inlawrev-3567	1068	18	idr	idr	PROPN
inlawrev-3567	1068	19	thought	think	VERB
inlawrev-3567	1068	20	the	the	DET
inlawrev-3567	1068	21	second	second	ADJ
inlawrev-3567	1068	22	claim	claim	NOUN
inlawrev-3567	1068	23	was	be	AUX
inlawrev-3567	1068	24	the	the	DET
inlawrev-3567	1068	25	same	same	ADJ
inlawrev-3567	1068	26	as	as	ADP
inlawrev-3567	1068	27	the	the	DET
inlawrev-3567	1068	28	first	first	ADJ
inlawrev-3567	1068	29	claim	claim	NOUN
inlawrev-3567	1068	30	.	.	PUNCT
inlawrev-3567	1069	1	'^'^^	'^'^^	PROPN
inlawrev-3567	1069	2	allison	allison	PROPN
inlawrev-3567	1069	3	filed	file	VERB
inlawrev-3567	1069	4	an	an	DET
inlawrev-3567	1069	5	appeal	appeal	NOUN
inlawrev-3567	1069	6	with	with	ADP
inlawrev-3567	1069	7	the	the	DET
inlawrev-3567	1069	8	tax	tax	NOUN
inlawrev-3567	1069	9	court	court	NOUN
inlawrev-3567	1069	10	,	,	PUNCT
inlawrev-3567	1069	11	and	and	CCONJ
inlawrev-3567	1069	12	the	the	DET
inlawrev-3567	1069	13	idr	idr	PROPN
inlawrev-3567	1069	14	argued	argue	VERB
inlawrev-3567	1069	15	that	that	SCONJ
inlawrev-3567	1069	16	the	the	DET
inlawrev-3567	1069	17	tax	tax	NOUN
inlawrev-3567	1069	18	court	court	NOUN
inlawrev-3567	1069	19	lacked	lack	VERB
inlawrev-3567	1069	20	jurisdiction	jurisdiction	NOUN
inlawrev-3567	1069	21	to	to	PART
inlawrev-3567	1069	22	hear	hear	VERB
inlawrev-3567	1069	23	the	the	DET
inlawrev-3567	1069	24	appeal	appeal	NOUN
inlawrev-3567	1069	25	.	.	PUNCT
inlawrev-3567	1070	1	'	'	PUNCT
inlawrev-3567	1071	1	*	*	PUNCT
inlawrev-3567	1071	2	'	'	X
inlawrev-3567	1071	3	*	*	PRON
inlawrev-3567	1071	4	^	^	PUNCT
inlawrev-3567	1071	5	the	the	DET
inlawrev-3567	1071	6	tax	tax	NOUN
inlawrev-3567	1071	7	court	court	NOUN
inlawrev-3567	1071	8	held	hold	VERB
inlawrev-3567	1071	9	that	that	SCONJ
inlawrev-3567	1071	10	it	it	PRON
inlawrev-3567	1071	11	did	do	AUX
inlawrev-3567	1071	12	have	have	VERB
inlawrev-3567	1071	13	jurisdiction	jurisdiction	NOUN
inlawrev-3567	1071	14	over	over	ADP
inlawrev-3567	1071	15	the	the	DET
inlawrev-3567	1071	16	second	second	ADJ
inlawrev-3567	1071	17	claim	claim	NOUN
inlawrev-3567	1071	18	.	.	PUNCT
inlawrev-3567	1072	1	'*'*^	'*'*^	PROPN
inlawrev-3567	1072	2	the	the	DET
inlawrev-3567	1072	3	court	court	NOUN
inlawrev-3567	1072	4	commented	comment	VERB
inlawrev-3567	1072	5	that	that	SCONJ
inlawrev-3567	1072	6	the	the	DET
inlawrev-3567	1072	7	issue	issue	NOUN
inlawrev-3567	1072	8	ofwhether	ofwhether	ADP
inlawrev-3567	1072	9	more	more	ADJ
inlawrev-3567	1072	10	than	than	ADP
inlawrev-3567	1072	11	one	one	NUM
inlawrev-3567	1072	12	claim	claim	NOUN
inlawrev-3567	1072	13	for	for	ADP
inlawrev-3567	1072	14	a	a	DET
inlawrev-3567	1072	15	refund	refund	NOUN
inlawrev-3567	1072	16	can	can	AUX
inlawrev-3567	1072	17	be	be	AUX
inlawrev-3567	1072	18	filed	file	VERB
inlawrev-3567	1072	19	for	for	ADP
inlawrev-3567	1072	20	the	the	DET
inlawrev-3567	1072	21	same	same	ADJ
inlawrev-3567	1072	22	tax	tax	NOUN
inlawrev-3567	1072	23	was	be	AUX
inlawrev-3567	1072	24	one	one	NUM
inlawrev-3567	1072	25	of	of	ADP
inlawrev-3567	1072	26	first	first	ADJ
inlawrev-3567	1072	27	impression	impression	NOUN
inlawrev-3567	1072	28	in	in	ADP
inlawrev-3567	1072	29	indiana.*^^	indiana.*^^	PRON
inlawrev-3567	1072	30	however	however	ADV
inlawrev-3567	1072	31	,	,	PUNCT
inlawrev-3567	1072	32	relying	rely	VERB
inlawrev-3567	1072	33	on	on	ADP
inlawrev-3567	1072	34	federal	federal	ADJ
inlawrev-3567	1072	35	precedent	precedent	NOUN
inlawrev-3567	1072	36	,	,	PUNCT
inlawrev-3567	1072	37	the	the	DET
inlawrev-3567	1072	38	court	court	NOUN
inlawrev-3567	1072	39	adopted	adopt	VERB
inlawrev-3567	1072	40	an	an	DET
inlawrev-3567	1072	41	analysis	analysis	NOUN
inlawrev-3567	1072	42	to	to	PART
inlawrev-3567	1072	43	consider	consider	VERB
inlawrev-3567	1072	44	when	when	SCONJ
inlawrev-3567	1072	45	determining	determine	VERB
inlawrev-3567	1072	46	whether	whether	SCONJ
inlawrev-3567	1072	47	two	two	NUM
inlawrev-3567	1072	48	claims	claim	NOUN
inlawrev-3567	1072	49	were	be	AUX
inlawrev-3567	1072	50	identical.*^^	identical.*^^	ADV
inlawrev-3567	1072	51	the	the	DET
inlawrev-3567	1072	52	court	court	NOUN
inlawrev-3567	1072	53	considered	consider	VERB
inlawrev-3567	1072	54	the	the	DET
inlawrev-3567	1072	55	"	"	PUNCT
inlawrev-3567	1072	56	facts	fact	NOUN
inlawrev-3567	1072	57	,	,	PUNCT
inlawrev-3567	1072	58	grounds	ground	NOUN
inlawrev-3567	1072	59	,	,	PUNCT
inlawrev-3567	1072	60	and	and	CCONJ
inlawrev-3567	1072	61	theories	theory	NOUN
inlawrev-3567	1072	62	in	in	ADP
inlawrev-3567	1072	63	each	each	DET
inlawrev-3567	1072	64	claim	claim	NOUN
inlawrev-3567	1072	65	.	.	PUNCT
inlawrev-3567	1073	1	'"*^^	'"*^^	PROPN
inlawrev-3567	1073	2	allison	allison	PROPN
inlawrev-3567	1073	3	's	's	PART
inlawrev-3567	1073	4	first	first	ADJ
inlawrev-3567	1073	5	claim	claim	NOUN
inlawrev-3567	1073	6	was	be	AUX
inlawrev-3567	1073	7	for	for	ADP
inlawrev-3567	1073	8	a	a	DET
inlawrev-3567	1073	9	refund	refund	NOUN
inlawrev-3567	1073	10	of	of	ADP
inlawrev-3567	1073	11	gross	gross	ADJ
inlawrev-3567	1073	12	income	income	NOUN
inlawrev-3567	1073	13	because	because	SCONJ
inlawrev-3567	1073	14	allison	allison	PROPN
inlawrev-3567	1073	15	should	should	AUX
inlawrev-3567	1073	16	have	have	AUX
inlawrev-3567	1073	17	been	be	AUX
inlawrev-3567	1073	18	taxed	tax	VERB
inlawrev-3567	1073	19	at	at	ADP
inlawrev-3567	1073	20	a	a	DET
inlawrev-3567	1073	21	lower	low	ADJ
inlawrev-3567	1073	22	rate	rate	NOUN
inlawrev-3567	1073	23	as	as	SCONJ
inlawrev-3567	1073	24	it	it	PRON
inlawrev-3567	1073	25	qualified	qualify	VERB
inlawrev-3567	1073	26	as	as	ADP
inlawrev-3567	1073	27	a	a	DET
inlawrev-3567	1073	28	contractor	contractor	NOUN
inlawrev-3567	1073	29	in	in	ADP
inlawrev-3567	1073	30	certain	certain	ADJ
inlawrev-3567	1073	31	transactions	transaction	NOUN
inlawrev-3567	1073	32	.	.	PUNCT
inlawrev-3567	1073	33	'	'	PUNCT
inlawrev-3567	1074	1	*	*	PUNCT
inlawrev-3567	1074	2	'	'	AUX
inlawrev-3567	1074	3	*	*	PUNCT
inlawrev-3567	1074	4	*	*	NOUN
inlawrev-3567	1074	5	in	in	ADP
inlawrev-3567	1074	6	the	the	DET
inlawrev-3567	1074	7	second	second	ADJ
inlawrev-3567	1074	8	claim	claim	NOUN
inlawrev-3567	1074	9	,	,	PUNCT
inlawrev-3567	1074	10	allison	allison	PROPN
inlawrev-3567	1074	11	claimed	claim	VERB
inlawrev-3567	1074	12	to	to	PART
inlawrev-3567	1074	13	be	be	AUX
inlawrev-3567	1074	14	entitled	entitle	VERB
inlawrev-3567	1074	15	to	to	ADP
inlawrev-3567	1074	16	a	a	DET
inlawrev-3567	1074	17	lower	low	ADJ
inlawrev-3567	1074	18	tax	tax	NOUN
inlawrev-3567	1074	19	rate	rate	NOUN
inlawrev-3567	1074	20	because	because	SCONJ
inlawrev-3567	1074	21	allison	allison	PROPN
inlawrev-3567	1074	22	was	be	AUX
inlawrev-3567	1074	23	acting	act	VERB
inlawrev-3567	1074	24	as	as	ADP
inlawrev-3567	1074	25	a	a	DET
inlawrev-3567	1074	26	retail	retail	ADJ
inlawrev-3567	1074	27	seller	seller	NOUN
inlawrev-3567	1074	28	in	in	ADP
inlawrev-3567	1074	29	certain	certain	ADJ
inlawrev-3567	1074	30	transactions	transaction	NOUN
inlawrev-3567	1074	31	with	with	ADP
inlawrev-3567	1074	32	the	the	DET
inlawrev-3567	1074	33	government	government	NOUN
inlawrev-3567	1074	34	.	.	PUNCT
inlawrev-3567	1075	1	'*'*^	'*'*^	PROPN
inlawrev-3567	1075	2	the	the	DET
inlawrev-3567	1075	3	court	court	NOUN
inlawrev-3567	1075	4	held	hold	VERB
inlawrev-3567	1075	5	that	that	SCONJ
inlawrev-3567	1075	6	while	while	SCONJ
inlawrev-3567	1075	7	there	there	PRON
inlawrev-3567	1075	8	was	be	VERB
inlawrev-3567	1075	9	some	some	DET
inlawrev-3567	1075	10	overlap	overlap	NOUN
inlawrev-3567	1075	11	between	between	ADP
inlawrev-3567	1075	12	the	the	DET
inlawrev-3567	1075	13	claims	claim	NOUN
inlawrev-3567	1075	14	,	,	PUNCT
inlawrev-3567	1075	15	"	"	PUNCT
inlawrev-3567	1075	16	claim	claim	VERB
inlawrev-3567	1075	17	434	434	NUM
inlawrev-3567	1075	18	.	.	PUNCT
inlawrev-3567	1076	1	a	a	X
inlawrev-3567	1076	2	/	/	SYM
inlawrev-3567	1076	3	flwfl/?foo^j	flwfl/?foo^j	PROPN
inlawrev-3567	1076	4	,	,	PUNCT
inlawrev-3567	1076	5	749n.e.2dat648	749n.e.2dat648	NUM
inlawrev-3567	1076	6	.	.	PUNCT
inlawrev-3567	1077	1	435	435	NUM
inlawrev-3567	1077	2	.	.	PUNCT
inlawrev-3567	1077	3	/fi^.	/fi^.	PUNCT
inlawrev-3567	1078	1	at649	at649	NOUN
inlawrev-3567	1078	2	.	.	PUNCT
inlawrev-3567	1079	1	436	436	NUM
inlawrev-3567	1079	2	.	.	PUNCT
inlawrev-3567	1080	1	i	i	PRON
inlawrev-3567	1080	2	d.	d.	PROPN
inlawrev-3567	1080	3	437	437	NUM
inlawrev-3567	1080	4	.	.	PUNCT
inlawrev-3567	1081	1	see	see	VERB
inlawrev-3567	1081	2	i	i	PRON
inlawrev-3567	1081	3	d.	d.	PROPN
inlawrev-3567	1081	4	at	at	ADP
inlawrev-3567	1081	5	649	649	NUM
inlawrev-3567	1081	6	-	-	SYM
inlawrev-3567	1081	7	50	50	NUM
inlawrev-3567	1081	8	.	.	PUNCT
inlawrev-3567	1082	1	438	438	NUM
inlawrev-3567	1082	2	.	.	PUNCT
inlawrev-3567	1082	3	mat	mat	PROPN
inlawrev-3567	1082	4	651	651	NUM
inlawrev-3567	1082	5	.	.	PUNCT
inlawrev-3567	1083	1	439	439	NUM
inlawrev-3567	1083	2	.	.	PUNCT
inlawrev-3567	1084	1	744	744	NUM
inlawrev-3567	1084	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1084	3	606	606	NUM
inlawrev-3567	1084	4	(	(	PUNCT
inlawrev-3567	1084	5	ind.t.c	ind.t.c	NOUN
inlawrev-3567	1084	6	.	.	PUNCT
inlawrev-3567	1085	1	2001	2001	NUM
inlawrev-3567	1085	2	)	)	PUNCT
inlawrev-3567	1085	3	.	.	PUNCT
inlawrev-3567	1086	1	440	440	NUM
inlawrev-3567	1086	2	.	.	PUNCT
inlawrev-3567	1087	1	/^.	/^.	PUNCT
inlawrev-3567	1087	2	at	at	ADP
inlawrev-3567	1087	3	607	607	NUM
inlawrev-3567	1087	4	-	-	SYM
inlawrev-3567	1087	5	08	08	NUM
inlawrev-3567	1087	6	.	.	PUNCT
inlawrev-3567	1088	1	441	441	NUM
inlawrev-3567	1088	2	.	.	PUNCT
inlawrev-3567	1088	3	/t/.	/t/.	PROPN
inlawrev-3567	1089	1	at	at	ADP
inlawrev-3567	1089	2	607	607	NUM
inlawrev-3567	1089	3	.	.	PUNCT
inlawrev-3567	1090	1	442	442	NUM
inlawrev-3567	1090	2	.	.	PUNCT
inlawrev-3567	1090	3	mat	mat	PROPN
inlawrev-3567	1090	4	608	608	NUM
inlawrev-3567	1090	5	.	.	PUNCT
inlawrev-3567	1091	1	443	443	NUM
inlawrev-3567	1091	2	.	.	PUNCT
inlawrev-3567	1092	1	i	i	AUX
inlawrev-3567	1092	2	d	d	PROPN
inlawrev-3567	1092	3	444	444	NUM
inlawrev-3567	1092	4	.	.	PUNCT
inlawrev-3567	1092	5	mat	mat	NOUN
inlawrev-3567	1092	6	611	611	NUM
inlawrev-3567	1092	7	.	.	PUNCT
inlawrev-3567	1093	1	445	445	NUM
inlawrev-3567	1093	2	.	.	PUNCT
inlawrev-3567	1094	1	i	i	PRON
inlawrev-3567	1094	2	d	d	PROPN
inlawrev-3567	1094	3	446	446	NUM
inlawrev-3567	1094	4	.	.	PUNCT
inlawrev-3567	1095	1	i	i	PRON
inlawrev-3567	1095	2	d.	d.	PROPN
inlawrev-3567	1095	3	at	at	ADP
inlawrev-3567	1095	4	610	610	NUM
inlawrev-3567	1095	5	.	.	PUNCT
inlawrev-3567	1095	6	see	see	VERB
inlawrev-3567	1095	7	also	also	ADV
inlawrev-3567	1095	8	huettl	huettl	PROPN
inlawrev-3567	1095	9	v.	v.	PROPN
inlawrev-3567	1095	10	united	united	PROPN
inlawrev-3567	1095	11	states	states	PROPN
inlawrev-3567	1095	12	,	,	PUNCT
inlawrev-3567	1095	13	675	675	NUM
inlawrev-3567	1095	14	f.2d	f.2d	NOUN
inlawrev-3567	1095	15	239	239	NUM
inlawrev-3567	1095	16	(	(	PUNCT
inlawrev-3567	1095	17	9th	9th	ADJ
inlawrev-3567	1095	18	cir	cir	NOUN
inlawrev-3567	1095	19	.	.	PROPN
inlawrev-3567	1095	20	1982	1982	NUM
inlawrev-3567	1095	21	)	)	PUNCT
inlawrev-3567	1095	22	;	;	PUNCT
inlawrev-3567	1095	23	charlson	charlson	PROPN
inlawrev-3567	1095	24	realty	realty	PROPN
inlawrev-3567	1095	25	co.	co.	PROPN
inlawrev-3567	1095	26	v.	v.	ADP
inlawrev-3567	1095	27	united	united	PROPN
inlawrev-3567	1095	28	states	states	PROPN
inlawrev-3567	1095	29	,	,	PUNCT
inlawrev-3567	1095	30	384	384	NUM
inlawrev-3567	1095	31	f.2d	f.2d	PART
inlawrev-3567	1095	32	434	434	NUM
inlawrev-3567	1095	33	(	(	PUNCT
inlawrev-3567	1095	34	ct	ct	PROPN
inlawrev-3567	1095	35	.	.	PROPN
inlawrev-3567	1095	36	ci	ci	PROPN
inlawrev-3567	1095	37	.	.	PROPN
inlawrev-3567	1095	38	1967	1967	NUM
inlawrev-3567	1095	39	)	)	PUNCT
inlawrev-3567	1095	40	.	.	PUNCT
inlawrev-3567	1096	1	447	447	NUM
inlawrev-3567	1096	2	.	.	PUNCT
inlawrev-3567	1097	1	allison	allison	PROPN
inlawrev-3567	1097	2	engine	engine	PROPN
inlawrev-3567	1097	3	,	,	PUNCT
inlawrev-3567	1097	4	744	744	NUM
inlawrev-3567	1097	5	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1097	6	at	at	ADP
inlawrev-3567	1097	7	6	6	NUM
inlawrev-3567	1097	8	1	1	NUM
inlawrev-3567	1097	9	0	0	NUM
inlawrev-3567	1097	10	.	.	PUNCT
inlawrev-3567	1098	1	448	448	NUM
inlawrev-3567	1098	2	.	.	PUNCT
inlawrev-3567	1098	3	mat	mat	PROPN
inlawrev-3567	1098	4	611	611	NUM
inlawrev-3567	1098	5	.	.	PUNCT
inlawrev-3567	1099	1	449	449	NUM
inlawrev-3567	1099	2	.	.	PUNCT
inlawrev-3567	1100	1	i	i	PROPN
inlawrev-3567	1100	2	d	d	PROPN
inlawrev-3567	1100	3	1574	1574	NUM
inlawrev-3567	1100	4	indiana	indiana	PROPN
inlawrev-3567	1100	5	law	law	PROPN
inlawrev-3567	1100	6	review	review	NOUN
inlawrev-3567	1101	1	[	[	X
inlawrev-3567	1101	2	vol	vol	NOUN
inlawrev-3567	1101	3	.	.	PUNCT
inlawrev-3567	1102	1	35:1541	35:1541	DET
inlawrev-3567	1102	2	one	one	NOUN
inlawrev-3567	1102	3	is	be	AUX
inlawrev-3567	1102	4	based	base	VERB
inlawrev-3567	1102	5	upon	upon	SCONJ
inlawrev-3567	1102	6	the	the	DET
inlawrev-3567	1102	7	theory	theory	NOUN
inlawrev-3567	1102	8	and	and	CCONJ
inlawrev-3567	1102	9	facts	fact	NOUN
inlawrev-3567	1102	10	which	which	PRON
inlawrev-3567	1102	11	support	support	VERB
inlawrev-3567	1102	12	allison	allison	PROPN
inlawrev-3567	1102	13	's	's	PART
inlawrev-3567	1102	14	contention	contention	NOUN
inlawrev-3567	1102	15	that	that	SCONJ
inlawrev-3567	1102	16	it	it	PRON
inlawrev-3567	1102	17	is	be	AUX
inlawrev-3567	1102	18	a	a	DET
inlawrev-3567	1102	19	contractor	contractor	NOUN
inlawrev-3567	1102	20	while	while	SCONJ
inlawrev-3567	1102	21	claim	claim	NOUN
inlawrev-3567	1102	22	two	two	NUM
inlawrev-3567	1102	23	is	be	AUX
inlawrev-3567	1102	24	based	base	VERB
inlawrev-3567	1102	25	upon	upon	SCONJ
inlawrev-3567	1102	26	the	the	DET
inlawrev-3567	1102	27	theory	theory	NOUN
inlawrev-3567	1102	28	and	and	CCONJ
inlawrev-3567	1102	29	facts	fact	NOUN
inlawrev-3567	1102	30	which	which	PRON
inlawrev-3567	1102	31	support	support	VERB
inlawrev-3567	1102	32	its	its	PRON
inlawrev-3567	1102	33	assertion	assertion	NOUN
inlawrev-3567	1102	34	that	that	SCONJ
inlawrev-3567	1102	35	it	it	PRON
inlawrev-3567	1102	36	is	be	AUX
inlawrev-3567	1102	37	selling	sell	VERB
inlawrev-3567	1102	38	at	at	ADP
inlawrev-3567	1102	39	retail	retail	NOUN
inlawrev-3567	1102	40	because	because	SCONJ
inlawrev-3567	1102	41	ofthe	ofthe	ADJ
inlawrev-3567	1102	42	title	title	NOUN
inlawrev-3567	1102	43	passage	passage	NOUN
inlawrev-3567	1102	44	clauses	clause	NOUN
inlawrev-3567	1102	45	in	in	ADP
inlawrev-3567	1102	46	its	its	PRON
inlawrev-3567	1102	47	government	government	NOUN
inlawrev-3567	1102	48	contracts	contract	NOUN
inlawrev-3567	1102	49	.	.	PUNCT
inlawrev-3567	1103	1	'"'^^	'"'^^	PUNCT
inlawrev-3567	1104	1	therefore	therefore	ADV
inlawrev-3567	1104	2	,	,	PUNCT
inlawrev-3567	1104	3	the	the	DET
inlawrev-3567	1104	4	court	court	NOUN
inlawrev-3567	1104	5	held	hold	VERB
inlawrev-3567	1104	6	that	that	SCONJ
inlawrev-3567	1104	7	it	it	PRON
inlawrev-3567	1104	8	had	have	VERB
inlawrev-3567	1104	9	jurisdiction	jurisdiction	NOUN
inlawrev-3567	1104	10	over	over	ADP
inlawrev-3567	1104	11	the	the	DET
inlawrev-3567	1104	12	appeal	appeal	NOUN
inlawrev-3567	1104	13	ofthe	ofthe	ADJ
inlawrev-3567	1104	14	denial	denial	NOUN
inlawrev-3567	1104	15	ofallison	ofallison	NOUN
inlawrev-3567	1104	16	's	's	PART
inlawrev-3567	1104	17	second	second	ADJ
inlawrev-3567	1104	18	claim	claim	NOUN
inlawrev-3567	1104	19	"	"	PUNCT
inlawrev-3567	1104	20	because	because	SCONJ
inlawrev-3567	1104	21	it	it	PRON
inlawrev-3567	1104	22	was	be	AUX
inlawrev-3567	1104	23	filed	file	VERB
inlawrev-3567	1104	24	less	less	ADJ
inlawrev-3567	1104	25	than	than	ADP
inlawrev-3567	1104	26	three	three	NUM
inlawrev-3567	1104	27	years	year	NOUN
inlawrev-3567	1104	28	but	but	CCONJ
inlawrev-3567	1104	29	more	more	ADJ
inlawrev-3567	1104	30	than	than	ADP
inlawrev-3567	1104	31	180	180	NUM
inlawrev-3567	1104	32	days	day	NOUN
inlawrev-3567	1104	33	after	after	SCONJ
inlawrev-3567	1104	34	allison	allison	PROPN
inlawrev-3567	1104	35	filed	file	VERB
inlawrev-3567	1104	36	[	[	PUNCT
inlawrev-3567	1104	37	cjlaim	cjlaim	NOUN
inlawrev-3567	1104	38	[	[	X
inlawrev-3567	1104	39	t]wo	t]wo	X
inlawrev-3567	1104	40	"	"	PUNCT
inlawrev-3567	1104	41	with	with	ADP
inlawrev-3567	1104	42	the	the	DET
inlawrev-3567	1104	43	isdr	isdr	NOUN
inlawrev-3567	1104	44	,	,	PUNCT
inlawrev-3567	1104	45	and	and	CCONJ
inlawrev-3567	1104	46	the	the	DET
inlawrev-3567	1104	47	isdr	isdr	NOUN
inlawrev-3567	1104	48	had	have	AUX
inlawrev-3567	1104	49	not	not	PART
inlawrev-3567	1104	50	made	make	VERB
inlawrev-3567	1104	51	a	a	DET
inlawrev-3567	1104	52	decision	decision	NOUN
inlawrev-3567	1104	53	on	on	ADP
inlawrev-3567	1104	54	claim	claim	NOUN
inlawrev-3567	1104	55	two/^^	two/^^	NOUN
inlawrev-3567	1104	56	2	2	NUM
inlawrev-3567	1104	57	.	.	PUNCT
inlawrev-3567	1104	58	may	may	AUX
inlawrev-3567	1104	59	department	department	PROPN
inlawrev-3567	1104	60	stores	stores	PROPN
inlawrev-3567	1104	61	co.	co.	PROPN
inlawrev-3567	1104	62	v.	v.	PROPN
inlawrev-3567	1104	63	indiana	indiana	PROPN
inlawrev-3567	1104	64	department	department	PROPN
inlawrev-3567	1104	65	of	of	ADP
inlawrev-3567	1104	66	state	state	PROPN
inlawrev-3567	1104	67	revenue	revenue	NOUN
inlawrev-3567	1104	68	.	.	PUNCT
inlawrev-3567	1105	1	'*^^	'*^^	PART
inlawrev-3567	1105	2	—	—	PUNCT
inlawrev-3567	1105	3	may	may	AUX
inlawrev-3567	1105	4	department	department	NOUN
inlawrev-3567	1105	5	stores	stores	PROPN
inlawrev-3567	1105	6	,	,	PUNCT
inlawrev-3567	1105	7	inc	inc	PROPN
inlawrev-3567	1105	8	.	.	PROPN
inlawrev-3567	1105	9	(	(	PUNCT
inlawrev-3567	1105	10	"	"	PUNCT
inlawrev-3567	1105	11	may	may	AUX
inlawrev-3567	1105	12	"	"	PUNCT
inlawrev-3567	1105	13	)	)	PUNCT
inlawrev-3567	1105	14	had	have	AUX
inlawrev-3567	1105	15	merged	merge	VERB
inlawrev-3567	1105	16	with	with	ADP
inlawrev-3567	1105	17	associated	associate	VERB
inlawrev-3567	1105	18	dry	dry	PROPN
inlawrev-3567	1105	19	goods	goods	PROPN
inlawrev-3567	1105	20	corp	corp	PROPN
inlawrev-3567	1105	21	.	.	PROPN
inlawrev-3567	1105	22	(	(	PUNCT
inlawrev-3567	1105	23	"	"	PUNCT
inlawrev-3567	1105	24	associated")."^^^	associated")."^^^	NUM
inlawrev-3567	1105	25	both	both	DET
inlawrev-3567	1105	26	companies	company	NOUN
inlawrev-3567	1105	27	'	'	PART
inlawrev-3567	1105	28	principle	principle	ADJ
inlawrev-3567	1105	29	business	business	NOUN
inlawrev-3567	1105	30	is	be	AUX
inlawrev-3567	1105	31	department	department	NOUN
inlawrev-3567	1105	32	store	store	NOUN
inlawrev-3567	1105	33	retailing.*^	retailing.*^	PROPN
inlawrev-3567	1105	34	'	'	PART
inlawrev-3567	1105	35	*	*	PUNCT
inlawrev-3567	1105	36	prior	prior	ADV
inlawrev-3567	1105	37	to	to	ADP
inlawrev-3567	1105	38	and	and	CCONJ
inlawrev-3567	1105	39	as	as	ADP
inlawrev-3567	1105	40	a	a	DET
inlawrev-3567	1105	41	result	result	NOUN
inlawrev-3567	1105	42	ofthe	ofthe	NOUN
inlawrev-3567	1105	43	planned	plan	VERB
inlawrev-3567	1105	44	merger	merger	NOUN
inlawrev-3567	1105	45	,	,	PUNCT
inlawrev-3567	1105	46	the	the	DET
inlawrev-3567	1105	47	city	city	NOUN
inlawrev-3567	1105	48	ofpittsburgh	ofpittsburgh	PROPN
inlawrev-3567	1105	49	,	,	PUNCT
inlawrev-3567	1105	50	pennsylvania	pennsylvania	PROPN
inlawrev-3567	1105	51	sued	sue	VERB
inlawrev-3567	1105	52	may	may	AUX
inlawrev-3567	1105	53	and	and	CCONJ
inlawrev-3567	1105	54	associated	associate	VERB
inlawrev-3567	1105	55	for	for	ADP
inlawrev-3567	1105	56	antitrust	antitrust	ADJ
inlawrev-3567	1105	57	violations	violation	NOUN
inlawrev-3567	1105	58	.	.	PUNCT
inlawrev-3567	1106	1	"*^^	"*^^	NOUN
inlawrev-3567	1106	2	the	the	DET
inlawrev-3567	1106	3	parties	party	NOUN
inlawrev-3567	1106	4	resolved	resolve	VERB
inlawrev-3567	1106	5	this	this	DET
inlawrev-3567	1106	6	dispute	dispute	NOUN
inlawrev-3567	1106	7	by	by	ADP
inlawrev-3567	1106	8	a	a	DET
inlawrev-3567	1106	9	stipulation	stipulation	NOUN
inlawrev-3567	1106	10	that	that	PRON
inlawrev-3567	1106	11	required	require	VERB
inlawrev-3567	1106	12	may	may	NOUN
inlawrev-3567	1106	13	to	to	PART
inlawrev-3567	1106	14	divest	divest	VERB
inlawrev-3567	1106	15	all	all	DET
inlawrev-3567	1106	16	ofthe	ofthe	ADJ
inlawrev-3567	1106	17	assets	asset	NOUN
inlawrev-3567	1106	18	of	of	ADP
inlawrev-3567	1106	19	one	one	NUM
inlawrev-3567	1106	20	of	of	ADP
inlawrev-3567	1106	21	the	the	DET
inlawrev-3567	1106	22	divisions	division	NOUN
inlawrev-3567	1106	23	of	of	ADP
inlawrev-3567	1106	24	associated	associate	VERB
inlawrev-3567	1106	25	.	.	PUNCT
inlawrev-3567	1107	1	"^^^	"^^^	PUNCT
inlawrev-3567	1108	1	after	after	ADP
inlawrev-3567	1108	2	the	the	DET
inlawrev-3567	1108	3	sale	sale	NOUN
inlawrev-3567	1108	4	.	.	PUNCT
inlawrev-3567	1109	1	may	may	AUX
inlawrev-3567	1109	2	filed	file	VERB
inlawrev-3567	1109	3	an	an	DET
inlawrev-3567	1109	4	indiana	indiana	PROPN
inlawrev-3567	1109	5	adjusted	adjust	VERB
inlawrev-3567	1109	6	gross	gross	ADJ
inlawrev-3567	1109	7	income	income	NOUN
inlawrev-3567	1109	8	tax	tax	NOUN
inlawrev-3567	1109	9	and	and	CCONJ
inlawrev-3567	1109	10	supplemental	supplemental	ADJ
inlawrev-3567	1109	11	income	income	NOUN
inlawrev-3567	1109	12	tax	tax	NOUN
inlawrev-3567	1109	13	return	return	NOUN
inlawrev-3567	1109	14	.	.	PUNCT
inlawrev-3567	1109	15	''	''	PUNCT
inlawrev-3567	1110	1	"	"	PUNCT
inlawrev-3567	1110	2	may	may	AUX
inlawrev-3567	1110	3	characterized	characterize	VERB
inlawrev-3567	1110	4	the	the	DET
inlawrev-3567	1110	5	gains	gain	NOUN
inlawrev-3567	1110	6	realized	realize	VERB
inlawrev-3567	1110	7	from	from	ADP
inlawrev-3567	1110	8	the	the	DET
inlawrev-3567	1110	9	sale	sale	NOUN
inlawrev-3567	1110	10	of	of	ADP
inlawrev-3567	1110	11	associated	associated	PROPN
inlawrev-3567	1110	12	's	's	PART
inlawrev-3567	1110	13	assets	asset	NOUN
inlawrev-3567	1110	14	as	as	ADP
inlawrev-3567	1110	15	nonbusiness	nonbusiness	ADJ
inlawrev-3567	1110	16	income	income	NOUN
inlawrev-3567	1110	17	.	.	PUNCT
inlawrev-3567	1111	1	'*^^	'*^^	PART
inlawrev-3567	1112	1	the	the	DET
inlawrev-3567	1112	2	idr	idr	PROPN
inlawrev-3567	1112	3	,	,	PUNCT
inlawrev-3567	1112	4	after	after	ADP
inlawrev-3567	1112	5	an	an	DET
inlawrev-3567	1112	6	audit	audit	NOUN
inlawrev-3567	1112	7	,	,	PUNCT
inlawrev-3567	1112	8	recharacterized	recharacterize	VERB
inlawrev-3567	1112	9	these	these	DET
inlawrev-3567	1112	10	gains	gain	NOUN
inlawrev-3567	1112	11	as	as	SCONJ
inlawrev-3567	1112	12	business	business	NOUN
inlawrev-3567	1112	13	income.*^^	income.*^^	NUM
inlawrev-3567	1112	14	may	may	AUX
inlawrev-3567	1112	15	paid	pay	VERB
inlawrev-3567	1112	16	the	the	DET
inlawrev-3567	1112	17	taxes	taxis	NOUN
inlawrev-3567	1112	18	owed	owe	VERB
inlawrev-3567	1112	19	and	and	CCONJ
inlawrev-3567	1112	20	then	then	ADV
inlawrev-3567	1112	21	filed	file	VERB
inlawrev-3567	1112	22	for	for	ADP
inlawrev-3567	1112	23	a	a	DET
inlawrev-3567	1112	24	refund	refund	NOUN
inlawrev-3567	1112	25	.	.	PUNCT
inlawrev-3567	1113	1	''^^	''^^	VERB
inlawrev-3567	1113	2	the	the	DET
inlawrev-3567	1113	3	idr	idr	PROPN
inlawrev-3567	1113	4	denied	deny	VERB
inlawrev-3567	1113	5	the	the	DET
inlawrev-3567	1113	6	refund	refund	NOUN
inlawrev-3567	1113	7	claim	claim	NOUN
inlawrev-3567	1113	8	,	,	PUNCT
inlawrev-3567	1113	9	and	and	CCONJ
inlawrev-3567	1113	10	may	may	AUX
inlawrev-3567	1113	11	appealed	appeal	VERB
inlawrev-3567	1113	12	to	to	ADP
inlawrev-3567	1113	13	the	the	DET
inlawrev-3567	1113	14	tax	tax	NOUN
inlawrev-3567	1113	15	court	court	NOUN
inlawrev-3567	1113	16	.	.	PUNCT
inlawrev-3567	1114	1	'^^	'^^	PRON
inlawrev-3567	1114	2	'	'	PUNCT
inlawrev-3567	1114	3	the	the	DET
inlawrev-3567	1114	4	issue	issue	NOUN
inlawrev-3567	1114	5	was	be	AUX
inlawrev-3567	1114	6	whether	whether	SCONJ
inlawrev-3567	1114	7	the	the	DET
inlawrev-3567	1114	8	gains	gain	NOUN
inlawrev-3567	1114	9	realized	realize	VERB
inlawrev-3567	1114	10	by	by	ADP
inlawrev-3567	1114	11	the	the	DET
inlawrev-3567	1114	12	sale	sale	NOUN
inlawrev-3567	1114	13	of	of	ADP
inlawrev-3567	1114	14	associated	associated	PROPN
inlawrev-3567	1114	15	'	'	PUNCT
inlawrev-3567	1114	16	s	s	NOUN
inlawrev-3567	1114	17	assets	asset	NOUN
inlawrev-3567	1114	18	were	be	AUX
inlawrev-3567	1114	19	business	business	NOUN
inlawrev-3567	1114	20	or	or	CCONJ
inlawrev-3567	1114	21	non	non	ADJ
inlawrev-3567	1114	22	-	-	ADJ
inlawrev-3567	1114	23	business	business	ADJ
inlawrev-3567	1114	24	income	income	NOUN
inlawrev-3567	1114	25	.	.	PUNCT
inlawrev-3567	1115	1	"*^^	"*^^	NOUN
inlawrev-3567	1115	2	the	the	DET
inlawrev-3567	1115	3	distinction	distinction	NOUN
inlawrev-3567	1115	4	was	be	AUX
inlawrev-3567	1115	5	important	important	ADJ
inlawrev-3567	1115	6	because	because	SCONJ
inlawrev-3567	1115	7	business	business	NOUN
inlawrev-3567	1115	8	income	income	NOUN
inlawrev-3567	1115	9	is	be	AUX
inlawrev-3567	1115	10	apportioned	apportion	VERB
inlawrev-3567	1115	11	between	between	ADP
inlawrev-3567	1115	12	indiana	indiana	PROPN
inlawrev-3567	1115	13	and	and	CCONJ
inlawrev-3567	1115	14	other	other	ADJ
inlawrev-3567	1115	15	states	state	NOUN
inlawrev-3567	1115	16	,	,	PUNCT
inlawrev-3567	1115	17	while	while	SCONJ
inlawrev-3567	1115	18	nonbusiness	nonbusiness	ADJ
inlawrev-3567	1115	19	income	income	NOUN
inlawrev-3567	1115	20	is	be	AUX
inlawrev-3567	1115	21	allocated	allocate	VERB
inlawrev-3567	1115	22	either	either	CCONJ
inlawrev-3567	1115	23	to	to	ADP
inlawrev-3567	1115	24	indiana	indiana	PROPN
inlawrev-3567	1115	25	or	or	CCONJ
inlawrev-3567	1115	26	another	another	DET
inlawrev-3567	1115	27	state	state	NOUN
inlawrev-3567	1115	28	.	.	PUNCT
inlawrev-3567	1115	29	'	'	PUNCT
inlawrev-3567	1115	30	*	*	PUNCT
inlawrev-3567	1115	31	"	"	PUNCT
inlawrev-3567	1115	32	indiana	indiana	PROPN
inlawrev-3567	1115	33	law	law	PROPN
inlawrev-3567	1115	34	defines	define	VERB
inlawrev-3567	1115	35	business	business	NOUN
inlawrev-3567	1115	36	income	income	NOUN
inlawrev-3567	1115	37	as	as	ADP
inlawrev-3567	1115	38	"	"	PUNCT
inlawrev-3567	1115	39	income	income	NOUN
inlawrev-3567	1115	40	arising	arise	VERB
inlawrev-3567	1115	41	from	from	ADP
inlawrev-3567	1115	42	transactions	transaction	NOUN
inlawrev-3567	1115	43	and	and	CCONJ
inlawrev-3567	1115	44	activity	activity	NOUN
inlawrev-3567	1115	45	in	in	ADP
inlawrev-3567	1115	46	the	the	DET
inlawrev-3567	1115	47	regular	regular	ADJ
inlawrev-3567	1115	48	course	course	NOUN
inlawrev-3567	1115	49	of	of	ADP
inlawrev-3567	1115	50	the	the	DET
inlawrev-3567	1115	51	taxpayer	taxpayer	NOUN
inlawrev-3567	1115	52	's	's	PART
inlawrev-3567	1115	53	trade	trade	NOUN
inlawrev-3567	1115	54	or	or	CCONJ
inlawrev-3567	1115	55	business	business	NOUN
inlawrev-3567	1115	56	and	and	CCONJ
inlawrev-3567	1115	57	includes	include	VERB
inlawrev-3567	1115	58	income	income	NOUN
inlawrev-3567	1115	59	from	from	ADP
inlawrev-3567	1115	60	tangible	tangible	ADJ
inlawrev-3567	1115	61	and	and	CCONJ
inlawrev-3567	1115	62	intangible	intangible	ADJ
inlawrev-3567	1115	63	property	property	NOUN
inlawrev-3567	1115	64	ifthe	ifthe	PROPN
inlawrev-3567	1115	65	acquisition	acquisition	NOUN
inlawrev-3567	1115	66	,	,	PUNCT
inlawrev-3567	1115	67	management	management	NOUN
inlawrev-3567	1115	68	,	,	PUNCT
inlawrev-3567	1115	69	and	and	CCONJ
inlawrev-3567	1115	70	disposition	disposition	NOUN
inlawrev-3567	1115	71	ofthe	ofthe	NOUN
inlawrev-3567	1115	72	property	property	NOUN
inlawrev-3567	1115	73	constitute	constitute	VERB
inlawrev-3567	1115	74	integral	integral	ADJ
inlawrev-3567	1115	75	parts	part	NOUN
inlawrev-3567	1115	76	ofthe	ofthe	NOUN
inlawrev-3567	1115	77	taxpayer	taxpayer	NOUN
inlawrev-3567	1115	78	's	's	PART
inlawrev-3567	1115	79	regular	regular	ADJ
inlawrev-3567	1115	80	trade	trade	NOUN
inlawrev-3567	1115	81	or	or	CCONJ
inlawrev-3567	1115	82	business	business	NOUN
inlawrev-3567	1115	83	operations	operation	NOUN
inlawrev-3567	1115	84	.	.	PUNCT
inlawrev-3567	1116	1	'"*^	'"*^	NOUN
inlawrev-3567	1116	2	to	to	PART
inlawrev-3567	1116	3	determine	determine	VERB
inlawrev-3567	1116	4	whether	whether	SCONJ
inlawrev-3567	1116	5	income	income	NOUN
inlawrev-3567	1116	6	is	be	AUX
inlawrev-3567	1116	7	business	business	NOUN
inlawrev-3567	1116	8	income	income	NOUN
inlawrev-3567	1116	9	,	,	PUNCT
inlawrev-3567	1116	10	the	the	DET
inlawrev-3567	1116	11	tax	tax	NOUN
inlawrev-3567	1116	12	court	court	NOUN
inlawrev-3567	1116	13	450	450	NUM
inlawrev-3567	1116	14	.	.	PUNCT
inlawrev-3567	1117	1	i	i	PRON
inlawrev-3567	1117	2	d.	d.	PROPN
inlawrev-3567	1117	3	451	451	NUM
inlawrev-3567	1117	4	.	.	PUNCT
inlawrev-3567	1118	1	i	i	PRON
inlawrev-3567	1118	2	d.	d.	PROPN
inlawrev-3567	1118	3	452	452	NUM
inlawrev-3567	1118	4	.	.	PUNCT
inlawrev-3567	1119	1	749	749	NUM
inlawrev-3567	1119	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1119	3	651	651	NUM
inlawrev-3567	1119	4	(	(	PUNCT
inlawrev-3567	1119	5	ind	ind	NOUN
inlawrev-3567	1119	6	.	.	PUNCT
inlawrev-3567	1120	1	t.c	t.c	PROPN
inlawrev-3567	1120	2	.	.	PROPN
inlawrev-3567	1120	3	2001	2001	NUM
inlawrev-3567	1120	4	)	)	PUNCT
inlawrev-3567	1120	5	.	.	PUNCT
inlawrev-3567	1121	1	453	453	NUM
inlawrev-3567	1121	2	.	.	X
inlawrev-3567	1122	1	/^.	/^.	PUNCT
inlawrev-3567	1122	2	at	at	ADP
inlawrev-3567	1122	3	653	653	NUM
inlawrev-3567	1122	4	.	.	PUNCT
inlawrev-3567	1122	5	454	454	NUM
inlawrev-3567	1122	6	.	.	PUNCT
inlawrev-3567	1123	1	i	i	PRON
inlawrev-3567	1123	2	d	d	PROPN
inlawrev-3567	1123	3	at	at	ADP
inlawrev-3567	1123	4	654	654	NUM
inlawrev-3567	1123	5	.	.	PUNCT
inlawrev-3567	1124	1	455	455	NUM
inlawrev-3567	1124	2	.	.	PUNCT
inlawrev-3567	1125	1	i	i	PRON
inlawrev-3567	1125	2	d	d	PROPN
inlawrev-3567	1125	3	456	456	PROPN
inlawrev-3567	1125	4	.	.	PUNCT
inlawrev-3567	1126	1	i	i	PRON
inlawrev-3567	1126	2	d	d	PROPN
inlawrev-3567	1126	3	457	457	PROPN
inlawrev-3567	1126	4	.	.	PUNCT
inlawrev-3567	1127	1	i	i	PRON
inlawrev-3567	1127	2	d	d	PROPN
inlawrev-3567	1127	3	at	at	ADP
inlawrev-3567	1127	4	655	655	NUM
inlawrev-3567	1127	5	.	.	PUNCT
inlawrev-3567	1128	1	458	458	NUM
inlawrev-3567	1128	2	.	.	PUNCT
inlawrev-3567	1129	1	i	i	PRON
inlawrev-3567	1129	2	d	d	PROPN
inlawrev-3567	1129	3	459	459	NUM
inlawrev-3567	1129	4	.	.	PUNCT
inlawrev-3567	1130	1	i	i	PRON
inlawrev-3567	1130	2	d	d	PROPN
inlawrev-3567	1130	3	460	460	NUM
inlawrev-3567	1130	4	.	.	PUNCT
inlawrev-3567	1131	1	i	i	PRON
inlawrev-3567	1131	2	d	d	PROPN
inlawrev-3567	1131	3	461	461	NUM
inlawrev-3567	1131	4	.	.	PUNCT
inlawrev-3567	1132	1	i	i	PRON
inlawrev-3567	1132	2	d	d	PROPN
inlawrev-3567	1133	1	462	462	NUM
inlawrev-3567	1133	2	.	.	PUNCT
inlawrev-3567	1134	1	i	i	PRON
inlawrev-3567	1134	2	d	d	PROPN
inlawrev-3567	1134	3	at	at	ADP
inlawrev-3567	1134	4	653	653	NUM
inlawrev-3567	1134	5	.	.	PUNCT
inlawrev-3567	1135	1	463	463	NUM
inlawrev-3567	1135	2	.	.	PUNCT
inlawrev-3567	1136	1	i	i	PRON
inlawrev-3567	1136	2	d.	d.	PROPN
inlawrev-3567	1136	3	at	at	ADP
inlawrev-3567	1136	4	656	656	NUM
inlawrev-3567	1136	5	.	.	PUNCT
inlawrev-3567	1137	1	in	in	ADP
inlawrev-3567	1137	2	other	other	ADJ
inlawrev-3567	1137	3	words	word	NOUN
inlawrev-3567	1137	4	,	,	PUNCT
inlawrev-3567	1137	5	if	if	SCONJ
inlawrev-3567	1137	6	the	the	DET
inlawrev-3567	1137	7	gains	gain	NOUN
inlawrev-3567	1137	8	were	be	AUX
inlawrev-3567	1137	9	non	non	ADJ
inlawrev-3567	1137	10	-	-	ADJ
inlawrev-3567	1137	11	business	business	ADJ
inlawrev-3567	1137	12	income	income	NOUN
inlawrev-3567	1137	13	then	then	ADV
inlawrev-3567	1137	14	may	may	AUX
inlawrev-3567	1137	15	would	would	AUX
inlawrev-3567	1137	16	only	only	ADV
inlawrev-3567	1137	17	have	have	VERB
inlawrev-3567	1137	18	to	to	PART
inlawrev-3567	1137	19	pay	pay	VERB
inlawrev-3567	1137	20	taxes	taxis	NOUN
inlawrev-3567	1137	21	on	on	ADP
inlawrev-3567	1137	22	those	those	DET
inlawrev-3567	1137	23	gains	gain	NOUN
inlawrev-3567	1137	24	in	in	ADP
inlawrev-3567	1137	25	one	one	NUM
inlawrev-3567	1137	26	state	state	NOUN
inlawrev-3567	1137	27	,	,	PUNCT
inlawrev-3567	1137	28	which	which	PRON
inlawrev-3567	1137	29	would	would	AUX
inlawrev-3567	1137	30	likely	likely	ADV
inlawrev-3567	1137	31	not	not	PART
inlawrev-3567	1137	32	be	be	AUX
inlawrev-3567	1137	33	indiana	indiana	PROPN
inlawrev-3567	1137	34	.	.	PUNCT
inlawrev-3567	1138	1	if	if	SCONJ
inlawrev-3567	1138	2	the	the	DET
inlawrev-3567	1138	3	gains	gain	NOUN
inlawrev-3567	1138	4	were	be	AUX
inlawrev-3567	1138	5	business	business	NOUN
inlawrev-3567	1138	6	income	income	NOUN
inlawrev-3567	1138	7	,	,	PUNCT
inlawrev-3567	1138	8	then	then	ADV
inlawrev-3567	1138	9	may	may	AUX
inlawrev-3567	1138	10	would	would	AUX
inlawrev-3567	1138	11	have	have	VERB
inlawrev-3567	1138	12	to	to	PART
inlawrev-3567	1138	13	pay	pay	VERB
inlawrev-3567	1138	14	taxes	taxis	NOUN
inlawrev-3567	1138	15	on	on	ADP
inlawrev-3567	1138	16	those	those	DET
inlawrev-3567	1138	17	gains	gain	NOUN
inlawrev-3567	1138	18	to	to	ADP
inlawrev-3567	1138	19	many	many	ADJ
inlawrev-3567	1138	20	states	state	NOUN
inlawrev-3567	1138	21	,	,	PUNCT
inlawrev-3567	1138	22	pursuant	pursuant	ADJ
inlawrev-3567	1138	23	to	to	ADP
inlawrev-3567	1138	24	some	some	DET
inlawrev-3567	1138	25	formula	formula	NOUN
inlawrev-3567	1138	26	irrelevant	irrelevant	ADJ
inlawrev-3567	1138	27	to	to	ADP
inlawrev-3567	1138	28	the	the	DET
inlawrev-3567	1138	29	disposition	disposition	NOUN
inlawrev-3567	1138	30	of	of	ADP
inlawrev-3567	1138	31	this	this	DET
inlawrev-3567	1138	32	case	case	NOUN
inlawrev-3567	1138	33	.	.	PUNCT
inlawrev-3567	1139	1	464	464	NUM
inlawrev-3567	1139	2	.	.	PUNCT
inlawrev-3567	1140	1	i	i	PRON
inlawrev-3567	1140	2	d	d	PROPN
inlawrev-3567	1140	3	at	at	ADP
inlawrev-3567	1140	4	655	655	NUM
inlawrev-3567	1140	5	(	(	PUNCT
inlawrev-3567	1140	6	quoting	quote	VERB
inlawrev-3567	1140	7	ind	ind	PROPN
inlawrev-3567	1140	8	.	.	PUNCT
inlawrev-3567	1141	1	code	code	PROPN
inlawrev-3567	1141	2	§	§	PROPN
inlawrev-3567	1141	3	6	6	NUM
inlawrev-3567	1141	4	-	-	SYM
inlawrev-3567	1141	5	3	3	NUM
inlawrev-3567	1141	6	-	-	PUNCT
inlawrev-3567	1141	7	1	1	NUM
inlawrev-3567	1141	8	-	-	SYM
inlawrev-3567	1141	9	20	20	NUM
inlawrev-3567	1141	10	(	(	PUNCT
inlawrev-3567	1141	11	1998	1998	NUM
inlawrev-3567	1141	12	&	&	CCONJ
inlawrev-3567	1141	13	supp	supp	PROPN
inlawrev-3567	1141	14	.	.	PUNCT
inlawrev-3567	1141	15	2001	2001	NUM
inlawrev-3567	1141	16	)	)	PUNCT
inlawrev-3567	1141	17	)	)	PUNCT
inlawrev-3567	1141	18	.	.	PUNCT
inlawrev-3567	1142	1	2002	2002	NUM
inlawrev-3567	1142	2	]	]	PUNCT
inlawrev-3567	1143	1	taxation	taxation	NOUN
inlawrev-3567	1143	2	1575	1575	NUM
inlawrev-3567	1143	3	has	have	AUX
inlawrev-3567	1143	4	adopted	adopt	VERB
inlawrev-3567	1143	5	two	two	NUM
inlawrev-3567	1143	6	tests	test	NOUN
inlawrev-3567	1143	7	:	:	PUNCT
inlawrev-3567	1143	8	the	the	DET
inlawrev-3567	1143	9	transactional	transactional	ADJ
inlawrev-3567	1143	10	test	test	NOUN
inlawrev-3567	1143	11	and	and	CCONJ
inlawrev-3567	1143	12	the	the	DET
inlawrev-3567	1143	13	functional	functional	ADJ
inlawrev-3567	1143	14	test	test	NOUN
inlawrev-3567	1143	15	.	.	PUNCT
inlawrev-3567	1144	1	"*^^	"*^^	PRON
inlawrev-3567	1144	2	to	to	PART
inlawrev-3567	1144	3	be	be	AUX
inlawrev-3567	1144	4	business	business	NOUN
inlawrev-3567	1144	5	income	income	NOUN
inlawrev-3567	1144	6	under	under	ADP
inlawrev-3567	1144	7	the	the	DET
inlawrev-3567	1144	8	transactional	transactional	ADJ
inlawrev-3567	1144	9	test	test	NOUN
inlawrev-3567	1144	10	,	,	PUNCT
inlawrev-3567	1144	11	the	the	DET
inlawrev-3567	1144	12	gains	gain	NOUN
inlawrev-3567	1144	13	must	must	AUX
inlawrev-3567	1144	14	have	have	AUX
inlawrev-3567	1144	15	been	be	AUX
inlawrev-3567	1144	16	realized	realize	VERB
inlawrev-3567	1144	17	from	from	ADP
inlawrev-3567	1144	18	a	a	DET
inlawrev-3567	1144	19	transaction	transaction	NOUN
inlawrev-3567	1144	20	that	that	PRON
inlawrev-3567	1144	21	occurred	occur	VERB
inlawrev-3567	1144	22	in	in	ADP
inlawrev-3567	1144	23	the	the	DET
inlawrev-3567	1144	24	regular	regular	ADJ
inlawrev-3567	1144	25	course	course	NOUN
inlawrev-3567	1144	26	of	of	ADP
inlawrev-3567	1144	27	may	may	PROPN
inlawrev-3567	1144	28	's	's	PART
inlawrev-3567	1144	29	business	business	NOUN
inlawrev-3567	1144	30	.	.	PUNCT
inlawrev-3567	1145	1	'*^	'*^	NOUN
inlawrev-3567	1145	2	to	to	PART
inlawrev-3567	1145	3	be	be	AUX
inlawrev-3567	1145	4	business	business	NOUN
inlawrev-3567	1145	5	income	income	NOUN
inlawrev-3567	1145	6	under	under	ADP
inlawrev-3567	1145	7	the	the	DET
inlawrev-3567	1145	8	functional	functional	ADJ
inlawrev-3567	1145	9	test	test	NOUN
inlawrev-3567	1145	10	,	,	PUNCT
inlawrev-3567	1145	11	the	the	DET
inlawrev-3567	1145	12	gains	gain	NOUN
inlawrev-3567	1145	13	must	must	AUX
inlawrev-3567	1145	14	have	have	AUX
inlawrev-3567	1145	15	been	be	AUX
inlawrev-3567	1145	16	realized	realize	VERB
inlawrev-3567	1145	17	from	from	ADP
inlawrev-3567	1145	18	acquisition	acquisition	NOUN
inlawrev-3567	1145	19	,	,	PUNCT
inlawrev-3567	1145	20	management	management	NOUN
inlawrev-3567	1145	21	,	,	PUNCT
inlawrev-3567	1145	22	or	or	CCONJ
inlawrev-3567	1145	23	disposition	disposition	NOUN
inlawrev-3567	1145	24	ofproperty	ofproperty	NOUN
inlawrev-3567	1145	25	by	by	ADP
inlawrev-3567	1145	26	the	the	DET
inlawrev-3567	1145	27	taxpayer	taxpayer	NOUN
inlawrev-3567	1145	28	,	,	PUNCT
inlawrev-3567	1145	29	and	and	CCONJ
inlawrev-3567	1145	30	the	the	DET
inlawrev-3567	1145	31	process	process	NOUN
inlawrev-3567	1145	32	must	must	AUX
inlawrev-3567	1145	33	be	be	AUX
inlawrev-3567	1145	34	integral	integral	ADJ
inlawrev-3567	1145	35	to	to	ADP
inlawrev-3567	1145	36	the	the	DET
inlawrev-3567	1145	37	taxpayer	taxpayer	NOUN
inlawrev-3567	1145	38	's	's	PART
inlawrev-3567	1145	39	regular	regular	ADJ
inlawrev-3567	1145	40	trade	trade	NOUN
inlawrev-3567	1145	41	or	or	CCONJ
inlawrev-3567	1145	42	business	business	NOUN
inlawrev-3567	1145	43	operations.*^^	operations.*^^	NOUN
inlawrev-3567	1145	44	the	the	DET
inlawrev-3567	1145	45	court	court	NOUN
inlawrev-3567	1145	46	concluded	conclude	VERB
inlawrev-3567	1145	47	that	that	SCONJ
inlawrev-3567	1145	48	the	the	DET
inlawrev-3567	1145	49	gains	gain	NOUN
inlawrev-3567	1145	50	realized	realize	VERB
inlawrev-3567	1145	51	by	by	ADP
inlawrev-3567	1145	52	may	may	AUX
inlawrev-3567	1145	53	were	be	AUX
inlawrev-3567	1145	54	non	non	ADJ
inlawrev-3567	1145	55	-	-	ADJ
inlawrev-3567	1145	56	business	business	ADJ
inlawrev-3567	1145	57	income	income	NOUN
inlawrev-3567	1145	58	under	under	ADP
inlawrev-3567	1145	59	both	both	DET
inlawrev-3567	1145	60	tests	test	NOUN
inlawrev-3567	1145	61	.	.	PUNCT
inlawrev-3567	1146	1	"*^	"*^	NOUN
inlawrev-3567	1146	2	*	*	PUNCT
inlawrev-3567	1147	1	the	the	DET
inlawrev-3567	1147	2	gains	gain	NOUN
inlawrev-3567	1147	3	were	be	AUX
inlawrev-3567	1147	4	realized	realize	VERB
inlawrev-3567	1147	5	pursuant	pursuant	ADJ
inlawrev-3567	1147	6	to	to	ADP
inlawrev-3567	1147	7	the	the	DET
inlawrev-3567	1147	8	sale	sale	NOUN
inlawrev-3567	1147	9	of	of	ADP
inlawrev-3567	1147	10	an	an	DET
inlawrev-3567	1147	11	entire	entire	ADJ
inlawrev-3567	1147	12	division	division	NOUN
inlawrev-3567	1147	13	of	of	ADP
inlawrev-3567	1147	14	associated/^^	associated/^^	PROPN
inlawrev-3567	1147	15	associated	associate	VERB
inlawrev-3567	1147	16	was	be	AUX
inlawrev-3567	1147	17	not	not	PART
inlawrev-3567	1147	18	in	in	ADP
inlawrev-3567	1147	19	the	the	DET
inlawrev-3567	1147	20	business	business	NOUN
inlawrev-3567	1147	21	of	of	ADP
inlawrev-3567	1147	22	selling	sell	VERB
inlawrev-3567	1147	23	entire	entire	ADJ
inlawrev-3567	1147	24	divisions	division	NOUN
inlawrev-3567	1147	25	,	,	PUNCT
inlawrev-3567	1147	26	but	but	CCONJ
inlawrev-3567	1147	27	rather	rather	ADV
inlawrev-3567	1147	28	department	department	NOUN
inlawrev-3567	1147	29	store	store	NOUN
inlawrev-3567	1147	30	retail/^^	retail/^^	PROPN
inlawrev-3567	1147	31	further	far	ADV
inlawrev-3567	1147	32	,	,	PUNCT
inlawrev-3567	1147	33	the	the	DET
inlawrev-3567	1147	34	disposition	disposition	NOUN
inlawrev-3567	1147	35	of	of	ADP
inlawrev-3567	1147	36	these	these	DET
inlawrev-3567	1147	37	assets	asset	NOUN
inlawrev-3567	1147	38	"	"	PUNCT
inlawrev-3567	1147	39	was	be	AUX
inlawrev-3567	1147	40	neither	neither	CCONJ
inlawrev-3567	1147	41	a	a	DET
inlawrev-3567	1147	42	necessary	necessary	ADJ
inlawrev-3567	1147	43	nor	nor	CCONJ
inlawrev-3567	1147	44	an	an	DET
inlawrev-3567	1147	45	essential	essential	ADJ
inlawrev-3567	1147	46	part	part	NOUN
inlawrev-3567	1147	47	of	of	ADP
inlawrev-3567	1147	48	associated	associated	PROPN
inlawrev-3567	1147	49	's	's	PART
inlawrev-3567	1147	50	department	department	NOUN
inlawrev-3567	1147	51	store	store	NOUN
inlawrev-3567	1147	52	retailing	retailing	NOUN
inlawrev-3567	1147	53	business	business	NOUN
inlawrev-3567	1147	54	operations	operation	NOUN
inlawrev-3567	1147	55	.	.	PUNCT
inlawrev-3567	1148	1	'"*^	'"*^	NOUN
inlawrev-3567	1148	2	'	'	PUNCT
inlawrev-3567	1148	3	therefore	therefore	ADV
inlawrev-3567	1148	4	,	,	PUNCT
inlawrev-3567	1148	5	the	the	DET
inlawrev-3567	1148	6	income	income	NOUN
inlawrev-3567	1148	7	should	should	AUX
inlawrev-3567	1148	8	have	have	AUX
inlawrev-3567	1148	9	been	be	AUX
inlawrev-3567	1148	10	characterized	characterize	VERB
inlawrev-3567	1148	11	as	as	ADP
inlawrev-3567	1148	12	non	non	ADJ
inlawrev-3567	1148	13	-	-	ADJ
inlawrev-3567	1148	14	business	business	ADJ
inlawrev-3567	1148	15	income	income	NOUN
inlawrev-3567	1148	16	,	,	PUNCT
inlawrev-3567	1148	17	and	and	CCONJ
inlawrev-3567	1148	18	it	it	PRON
inlawrev-3567	1148	19	was	be	AUX
inlawrev-3567	1148	20	error	error	NOUN
inlawrev-3567	1148	21	for	for	SCONJ
inlawrev-3567	1148	22	the	the	DET
inlawrev-3567	1148	23	idr	idr	PROPN
inlawrev-3567	1148	24	to	to	PART
inlawrev-3567	1148	25	consider	consider	VERB
inlawrev-3567	1148	26	it	it	PRON
inlawrev-3567	1148	27	otherwise/^^	otherwise/^^	PROPN
inlawrev-3567	1148	28	d.	d.	PROPN
inlawrev-3567	1148	29	sales	sale	NOUN
inlawrev-3567	1148	30	and	and	CCONJ
inlawrev-3567	1148	31	use	use	VERB
inlawrev-3567	1148	32	tax	tax	NOUN
inlawrev-3567	1148	33	1	1	NUM
inlawrev-3567	1148	34	.	.	PUNCT
inlawrev-3567	1149	1	meyer	meyer	PROPN
inlawrev-3567	1149	2	waste	waste	PROPN
inlawrev-3567	1149	3	system	system	PROPN
inlawrev-3567	1149	4	,	,	PUNCT
inlawrev-3567	1149	5	inc	inc	PROPN
inlawrev-3567	1149	6	.	.	PROPN
inlawrev-3567	1149	7	v.	v.	PROPN
inlawrev-3567	1149	8	indiana	indiana	PROPN
inlawrev-3567	1149	9	department	department	PROPN
inlawrev-3567	1149	10	of	of	ADP
inlawrev-3567	1149	11	state	state	PROPN
inlawrev-3567	1149	12	revenue	revenue	NOUN
inlawrev-3567	1149	13	.	.	PUNCT
inlawrev-3567	1150	1	"*^^	"*^^	NOUN
inlawrev-3567	1150	2	—	—	PUNCT
inlawrev-3567	1150	3	meyer	meyer	PROPN
inlawrev-3567	1150	4	waste	waste	PROPN
inlawrev-3567	1150	5	system	system	PROPN
inlawrev-3567	1150	6	,	,	PUNCT
inlawrev-3567	1150	7	inc	inc	PROPN
inlawrev-3567	1150	8	.	.	PROPN
inlawrev-3567	1150	9	(	(	PUNCT
inlawrev-3567	1150	10	"	"	PUNCT
inlawrev-3567	1150	11	meyer	meyer	PROPN
inlawrev-3567	1150	12	waste	waste	PROPN
inlawrev-3567	1150	13	"	"	PUNCT
inlawrev-3567	1150	14	)	)	PUNCT
inlawrev-3567	1150	15	was	be	AUX
inlawrev-3567	1150	16	a	a	DET
inlawrev-3567	1150	17	garbage	garbage	NOUN
inlawrev-3567	1150	18	collector	collector	NOUN
inlawrev-3567	1150	19	.	.	PUNCT
inlawrev-3567	1151	1	'*^	'*^	NOUN
inlawrev-3567	1151	2	'	'	PART
inlawrev-3567	1151	3	*	*	PUNCT
inlawrev-3567	1151	4	indiana	indiana	PROPN
inlawrev-3567	1151	5	law	law	PROPN
inlawrev-3567	1151	6	imposes	impose	VERB
inlawrev-3567	1151	7	a	a	DET
inlawrev-3567	1151	8	use	use	NOUN
inlawrev-3567	1151	9	tax	tax	NOUN
inlawrev-3567	1151	10	"	"	PUNCT
inlawrev-3567	1151	11	on	on	ADP
inlawrev-3567	1151	12	the	the	DET
inlawrev-3567	1151	13	storage	storage	NOUN
inlawrev-3567	1151	14	,	,	PUNCT
inlawrev-3567	1151	15	use	use	NOUN
inlawrev-3567	1151	16	,	,	PUNCT
inlawrev-3567	1151	17	or	or	CCONJ
inlawrev-3567	1151	18	consumption	consumption	NOUN
inlawrev-3567	1151	19	of	of	ADP
inlawrev-3567	1151	20	tangible	tangible	ADJ
inlawrev-3567	1151	21	personal	personal	ADJ
inlawrev-3567	1151	22	property	property	NOUN
inlawrev-3567	1151	23	in	in	ADP
inlawrev-3567	1151	24	indiana	indiana	PROPN
inlawrev-3567	1151	25	ifthe	ifthe	PROPN
inlawrev-3567	1151	26	property	property	NOUN
inlawrev-3567	1151	27	was	be	AUX
inlawrev-3567	1151	28	acquired	acquire	VERB
inlawrev-3567	1151	29	in	in	ADP
inlawrev-3567	1151	30	a	a	DET
inlawrev-3567	1151	31	retail	retail	ADJ
inlawrev-3567	1151	32	transaction	transaction	NOUN
inlawrev-3567	1151	33	,	,	PUNCT
inlawrev-3567	1151	34	regardless	regardless	ADV
inlawrev-3567	1151	35	of	of	ADP
inlawrev-3567	1151	36	the	the	DET
inlawrev-3567	1151	37	location	location	NOUN
inlawrev-3567	1151	38	of	of	ADP
inlawrev-3567	1151	39	that	that	DET
inlawrev-3567	1151	40	transaction	transaction	NOUN
inlawrev-3567	1151	41	or	or	CCONJ
inlawrev-3567	1151	42	of	of	ADP
inlawrev-3567	1151	43	the	the	DET
inlawrev-3567	1151	44	retail	retail	ADJ
inlawrev-3567	1151	45	merchant	merchant	NOUN
inlawrev-3567	1151	46	making	make	VERB
inlawrev-3567	1151	47	the	the	DET
inlawrev-3567	1151	48	transaction	transaction	NOUN
inlawrev-3567	1151	49	.	.	PUNCT
inlawrev-3567	1152	1	'"*^^	'"*^^	PROPN
inlawrev-3567	1152	2	certain	certain	ADJ
inlawrev-3567	1152	3	transactions	transaction	NOUN
inlawrev-3567	1152	4	are	be	AUX
inlawrev-3567	1152	5	exempt	exempt	ADJ
inlawrev-3567	1152	6	from	from	ADP
inlawrev-3567	1152	7	this	this	DET
inlawrev-3567	1152	8	use	use	NOUN
inlawrev-3567	1152	9	tax	tax	NOUN
inlawrev-3567	1152	10	.	.	PUNCT
inlawrev-3567	1153	1	one	one	NUM
inlawrev-3567	1153	2	such	such	ADJ
inlawrev-3567	1153	3	exemption	exemption	NOUN
inlawrev-3567	1153	4	applies	apply	VERB
inlawrev-3567	1153	5	to	to	ADP
inlawrev-3567	1153	6	transactions	transaction	NOUN
inlawrev-3567	1153	7	involving	involve	VERB
inlawrev-3567	1153	8	tangible	tangible	ADJ
inlawrev-3567	1153	9	personal	personal	ADJ
inlawrev-3567	1153	10	property	property	NOUN
inlawrev-3567	1153	11	acquired	acquire	VERB
inlawrev-3567	1153	12	in	in	ADP
inlawrev-3567	1153	13	providing	provide	VERB
inlawrev-3567	1153	14	public	public	ADJ
inlawrev-3567	1153	15	transportation	transportation	NOUN
inlawrev-3567	1153	16	to	to	ADP
inlawrev-3567	1153	17	the	the	DET
inlawrev-3567	1153	18	property	property	NOUN
inlawrev-3567	1153	19	."^^^	."^^^	PUNCT
inlawrev-3567	1154	1	meyer	meyer	PROPN
inlawrev-3567	1154	2	waste	waste	PROPN
inlawrev-3567	1154	3	claimed	claim	VERB
inlawrev-3567	1154	4	that	that	SCONJ
inlawrev-3567	1154	5	it	it	PRON
inlawrev-3567	1154	6	was	be	AUX
inlawrev-3567	1154	7	exempt	exempt	ADJ
inlawrev-3567	1154	8	from	from	ADP
inlawrev-3567	1154	9	the	the	DET
inlawrev-3567	1154	10	use	use	NOUN
inlawrev-3567	1154	11	tax	tax	NOUN
inlawrev-3567	1154	12	because	because	SCONJ
inlawrev-3567	1154	13	the	the	DET
inlawrev-3567	1154	14	transportation	transportation	NOUN
inlawrev-3567	1154	15	of	of	ADP
inlawrev-3567	1154	16	trash	trash	NOUN
inlawrev-3567	1154	17	constituted	constitute	VERB
inlawrev-3567	1154	18	public	public	ADJ
inlawrev-3567	1154	19	transportation	transportation	NOUN
inlawrev-3567	1154	20	.	.	PUNCT
inlawrev-3567	1154	21	'*^^	'*^^	PART
inlawrev-3567	1155	1	the	the	DET
inlawrev-3567	1155	2	idr	idr	PROPN
inlawrev-3567	1155	3	disagreed	disagree	VERB
inlawrev-3567	1155	4	and	and	CCONJ
inlawrev-3567	1155	5	assessed	assess	VERB
inlawrev-3567	1155	6	the	the	DET
inlawrev-3567	1155	7	use	use	NOUN
inlawrev-3567	1155	8	tax	tax	NOUN
inlawrev-3567	1155	9	on	on	ADP
inlawrev-3567	1155	10	meyer	meyer	PROPN
inlawrev-3567	1155	11	waste	waste	PROPN
inlawrev-3567	1155	12	.	.	PUNCT
inlawrev-3567	1156	1	"*^	"*^	PROPN
inlawrev-3567	1156	2	*	*	PUNCT
inlawrev-3567	1156	3	meyer	meyer	PROPN
inlawrev-3567	1156	4	waste	waste	PROPN
inlawrev-3567	1156	5	appealed	appeal	VERB
inlawrev-3567	1156	6	to	to	ADP
inlawrev-3567	1156	7	the	the	DET
inlawrev-3567	1156	8	tax	tax	NOUN
inlawrev-3567	1156	9	court.*^^	court.*^^	PUNCT
inlawrev-3567	1156	10	the	the	DET
inlawrev-3567	1156	11	tax	tax	NOUN
inlawrev-3567	1156	12	court	court	NOUN
inlawrev-3567	1156	13	held	hold	VERB
inlawrev-3567	1156	14	that	that	SCONJ
inlawrev-3567	1156	15	meyer	meyer	PROPN
inlawrev-3567	1156	16	waste	waste	PROPN
inlawrev-3567	1156	17	was	be	AUX
inlawrev-3567	1156	18	liable	liable	ADJ
inlawrev-3567	1156	19	for	for	ADP
inlawrev-3567	1156	20	the	the	DET
inlawrev-3567	1156	21	use	use	NOUN
inlawrev-3567	1156	22	tax	tax	NOUN
inlawrev-3567	1156	23	because	because	SCONJ
inlawrev-3567	1156	24	it	it	PRON
inlawrev-3567	1156	25	was	be	AUX
inlawrev-3567	1156	26	not	not	PART
inlawrev-3567	1156	27	exempt	exempt	ADJ
inlawrev-3567	1156	28	under	under	ADP
inlawrev-3567	1156	29	the	the	DET
inlawrev-3567	1156	30	public	public	ADJ
inlawrev-3567	1156	31	transportation	transportation	NOUN
inlawrev-3567	1156	32	exemption	exemption	NOUN
inlawrev-3567	1156	33	.	.	PUNCT
inlawrev-3567	1156	34	"^^^	"^^^	PUNCT
inlawrev-3567	1157	1	the	the	DET
inlawrev-3567	1157	2	court	court	NOUN
inlawrev-3567	1157	3	stated	state	VERB
inlawrev-3567	1157	4	that	that	SCONJ
inlawrev-3567	1157	5	465	465	NUM
inlawrev-3567	1157	6	.	.	PUNCT
inlawrev-3567	1158	1	/flf	/flf	PROPN
inlawrev-3567	1158	2	.	.	PUNCT
inlawrev-3567	1159	1	at	at	ADP
inlawrev-3567	1159	2	662	662	NUM
inlawrev-3567	1159	3	-	-	SYM
inlawrev-3567	1159	4	63	63	NUM
inlawrev-3567	1159	5	.	.	PUNCT
inlawrev-3567	1159	6	466	466	NUM
inlawrev-3567	1159	7	.	.	PUNCT
inlawrev-3567	1160	1	/^.	/^.	PUNCT
inlawrev-3567	1161	1	at	at	ADP
inlawrev-3567	1161	2	663	663	NUM
inlawrev-3567	1161	3	.	.	PUNCT
inlawrev-3567	1161	4	467	467	NUM
inlawrev-3567	1161	5	.	.	PUNCT
inlawrev-3567	1162	1	i	i	PRON
inlawrev-3567	1162	2	d.	d.	PROPN
inlawrev-3567	1162	3	at	at	ADP
inlawrev-3567	1162	4	664	664	NUM
inlawrev-3567	1162	5	.	.	PUNCT
inlawrev-3567	1162	6	468	468	NUM
inlawrev-3567	1162	7	.	.	PUNCT
inlawrev-3567	1163	1	i	i	PRON
inlawrev-3567	1163	2	d.	d.	PROPN
inlawrev-3567	1163	3	at	at	ADP
inlawrev-3567	1163	4	665	665	NUM
inlawrev-3567	1163	5	.	.	PUNCT
inlawrev-3567	1164	1	469	469	X
inlawrev-3567	1164	2	.	.	PUNCT
inlawrev-3567	1165	1	i	i	PRON
inlawrev-3567	1165	2	d	d	PROPN
inlawrev-3567	1165	3	at	at	ADP
inlawrev-3567	1165	4	663	663	NUM
inlawrev-3567	1165	5	.	.	PUNCT
inlawrev-3567	1166	1	470	470	NUM
inlawrev-3567	1166	2	.	.	PUNCT
inlawrev-3567	1167	1	i	i	PRON
inlawrev-3567	1167	2	d	d	PROPN
inlawrev-3567	1167	3	471	471	PROPN
inlawrev-3567	1167	4	.	.	PUNCT
inlawrev-3567	1168	1	i	i	PRON
inlawrev-3567	1168	2	d	d	PROPN
inlawrev-3567	1168	3	at	at	ADP
inlawrev-3567	1168	4	665	665	NUM
inlawrev-3567	1168	5	.	.	PUNCT
inlawrev-3567	1169	1	472	472	NUM
inlawrev-3567	1169	2	.	.	PUNCT
inlawrev-3567	1170	1	i	i	PRON
inlawrev-3567	1170	2	d	d	PROPN
inlawrev-3567	1170	3	at	at	ADP
inlawrev-3567	1170	4	666	666	NUM
inlawrev-3567	1170	5	.	.	PUNCT
inlawrev-3567	1170	6	473	473	NUM
inlawrev-3567	1170	7	.	.	X
inlawrev-3567	1171	1	741n.e.2dl	741n.e.2dl	NUM
inlawrev-3567	1171	2	(	(	PUNCT
inlawrev-3567	1171	3	ind	ind	NOUN
inlawrev-3567	1171	4	.	.	PUNCT
inlawrev-3567	1172	1	t.c	t.c	PROPN
inlawrev-3567	1172	2	.	.	PROPN
inlawrev-3567	1172	3	2000	2000	NUM
inlawrev-3567	1172	4	)	)	PUNCT
inlawrev-3567	1172	5	.	.	PUNCT
inlawrev-3567	1173	1	474	474	NUM
inlawrev-3567	1173	2	.	.	PUNCT
inlawrev-3567	1173	3	mat	mat	PROPN
inlawrev-3567	1173	4	3	3	NUM
inlawrev-3567	1173	5	.	.	NOUN
inlawrev-3567	1173	6	475	475	NUM
inlawrev-3567	1173	7	.	.	PUNCT
inlawrev-3567	1174	1	i	i	PRON
inlawrev-3567	1174	2	d	d	PROPN
inlawrev-3567	1174	3	at	at	ADP
inlawrev-3567	1174	4	4	4	NUM
inlawrev-3567	1174	5	(	(	PUNCT
inlawrev-3567	1174	6	quoting	quote	VERB
inlawrev-3567	1174	7	ind	ind	NOUN
inlawrev-3567	1174	8	.	.	PUNCT
inlawrev-3567	1175	1	code	code	PROPN
inlawrev-3567	1175	2	§	§	PROPN
inlawrev-3567	1175	3	6	6	NUM
inlawrev-3567	1175	4	-	-	SYM
inlawrev-3567	1175	5	2.5	2.5	NUM
inlawrev-3567	1175	6	-	-	PUNCT
inlawrev-3567	1175	7	3	3	NUM
inlawrev-3567	1175	8	-	-	PUNCT
inlawrev-3567	1175	9	2(a	2(a	NUM
inlawrev-3567	1175	10	)	)	PUNCT
inlawrev-3567	1175	11	(	(	PUNCT
inlawrev-3567	1175	12	1998	1998	NUM
inlawrev-3567	1175	13	&	&	CCONJ
inlawrev-3567	1175	14	supp	supp	PROPN
inlawrev-3567	1175	15	.	.	PUNCT
inlawrev-3567	1175	16	2001	2001	NUM
inlawrev-3567	1175	17	)	)	PUNCT
inlawrev-3567	1175	18	)	)	PUNCT
inlawrev-3567	1176	1	476	476	X
inlawrev-3567	1176	2	.	.	PUNCT
inlawrev-3567	1177	1	i	i	PRON
inlawrev-3567	1177	2	d	d	PROPN
inlawrev-3567	1177	3	(	(	PUNCT
inlawrev-3567	1177	4	citing	cite	VERB
inlawrev-3567	1177	5	ind	ind	NOUN
inlawrev-3567	1177	6	.	.	PUNCT
inlawrev-3567	1178	1	code	code	PROPN
inlawrev-3567	1178	2	§	§	PROPN
inlawrev-3567	1178	3	6	6	NUM
inlawrev-3567	1178	4	-	-	SYM
inlawrev-3567	1178	5	2.5	2.5	NUM
inlawrev-3567	1178	6	-	-	PUNCT
inlawrev-3567	1178	7	3	3	NUM
inlawrev-3567	1178	8	-	-	PUNCT
inlawrev-3567	1178	9	4(a)(2	4(a)(2	NUM
inlawrev-3567	1178	10	)	)	PUNCT
inlawrev-3567	1178	11	(	(	PUNCT
inlawrev-3567	1178	12	1998	1998	NUM
inlawrev-3567	1178	13	&	&	CCONJ
inlawrev-3567	1178	14	supp	supp	PROPN
inlawrev-3567	1178	15	.	.	PUNCT
inlawrev-3567	1178	16	2001	2001	NUM
inlawrev-3567	1178	17	)	)	PUNCT
inlawrev-3567	1178	18	)	)	PUNCT
inlawrev-3567	1178	19	.	.	PUNCT
inlawrev-3567	1179	1	477	477	X
inlawrev-3567	1179	2	.	.	PUNCT
inlawrev-3567	1180	1	i	i	PRON
inlawrev-3567	1180	2	d	d	PROPN
inlawrev-3567	1180	3	at	at	ADP
inlawrev-3567	1180	4	3	3	NUM
inlawrev-3567	1180	5	.	.	NUM
inlawrev-3567	1180	6	478	478	NUM
inlawrev-3567	1180	7	.	.	PUNCT
inlawrev-3567	1181	1	i	i	PRON
inlawrev-3567	1181	2	d	d	PROPN
inlawrev-3567	1181	3	479	479	NUM
inlawrev-3567	1181	4	.	.	PUNCT
inlawrev-3567	1182	1	i	i	PRON
inlawrev-3567	1182	2	d	d	PROPN
inlawrev-3567	1182	3	480	480	PROPN
inlawrev-3567	1182	4	.	.	PUNCT
inlawrev-3567	1183	1	mat	mat	PROPN
inlawrev-3567	1183	2	15	15	NUM
inlawrev-3567	1183	3	-	-	SYM
inlawrev-3567	1183	4	16	16	NUM
inlawrev-3567	1183	5	.	.	PUNCT
inlawrev-3567	1184	1	1576	1576	NUM
inlawrev-3567	1184	2	indiana	indiana	PROPN
inlawrev-3567	1184	3	law	law	PROPN
inlawrev-3567	1184	4	review	review	NOUN
inlawrev-3567	1184	5	[	[	X
inlawrev-3567	1184	6	vol	vol	NOUN
inlawrev-3567	1184	7	.	.	PUNCT
inlawrev-3567	1185	1	35:1541	35:1541	X
inlawrev-3567	1185	2	to	to	PART
inlawrev-3567	1185	3	constitute	constitute	VERB
inlawrev-3567	1185	4	public	public	ADJ
inlawrev-3567	1185	5	transportation	transportation	NOUN
inlawrev-3567	1185	6	,	,	PUNCT
inlawrev-3567	1185	7	the	the	DET
inlawrev-3567	1185	8	carrier	carrier	NOUN
inlawrev-3567	1185	9	must	must	AUX
inlawrev-3567	1185	10	be	be	AUX
inlawrev-3567	1185	11	predominantly	predominantly	ADV
inlawrev-3567	1185	12	engaged	engage	VERB
inlawrev-3567	1185	13	in	in	ADP
inlawrev-3567	1185	14	the	the	DET
inlawrev-3567	1185	15	transportation	transportation	NOUN
inlawrev-3567	1185	16	ofthe	ofthe	NOUN
inlawrev-3567	1185	17	property	property	NOUN
inlawrev-3567	1185	18	ofanother	ofanother	NOUN
inlawrev-3567	1185	19	.	.	PUNCT
inlawrev-3567	1186	1	"	"	PUNCT
inlawrev-3567	1186	2	*	*	PUNCT
inlawrev-3567	1186	3	*	*	NOUN
inlawrev-3567	1186	4	'	'	PUNCT
inlawrev-3567	1186	5	in	in	ADP
inlawrev-3567	1186	6	this	this	DET
inlawrev-3567	1186	7	case	case	NOUN
inlawrev-3567	1186	8	,	,	PUNCT
inlawrev-3567	1186	9	meyer	meyer	PROPN
inlawrev-3567	1186	10	waste	waste	PROPN
inlawrev-3567	1186	11	owned	own	VERB
inlawrev-3567	1186	12	the	the	DET
inlawrev-3567	1186	13	trash	trash	NOUN
inlawrev-3567	1186	14	it	it	PRON
inlawrev-3567	1186	15	transported	transport	VERB
inlawrev-3567	1186	16	because	because	SCONJ
inlawrev-3567	1186	17	the	the	DET
inlawrev-3567	1186	18	generator	generator	NOUN
inlawrev-3567	1186	19	of	of	ADP
inlawrev-3567	1186	20	the	the	DET
inlawrev-3567	1186	21	trash	trash	NOUN
inlawrev-3567	1186	22	abandoned	abandon	VERB
inlawrev-3567	1186	23	it	it	PRON
inlawrev-3567	1186	24	when	when	SCONJ
inlawrev-3567	1186	25	it	it	PRON
inlawrev-3567	1186	26	put	put	VERB
inlawrev-3567	1186	27	the	the	DET
inlawrev-3567	1186	28	trash	trash	NOUN
inlawrev-3567	1186	29	at	at	ADP
inlawrev-3567	1186	30	the	the	DET
inlawrev-3567	1186	31	curb	curb	NOUN
inlawrev-3567	1186	32	.	.	PUNCT
inlawrev-3567	1187	1	"**^	"**^	PUNCT
inlawrev-3567	1187	2	meyerwaste	meyerwaste	AUX
inlawrev-3567	1187	3	further	far	ADV
inlawrev-3567	1187	4	challenged	challenge	VERB
inlawrev-3567	1187	5	the	the	DET
inlawrev-3567	1187	6	public	public	ADJ
inlawrev-3567	1187	7	transportation	transportation	NOUN
inlawrev-3567	1187	8	exemption	exemption	NOUN
inlawrev-3567	1187	9	on	on	ADP
inlawrev-3567	1187	10	equal	equal	ADJ
inlawrev-3567	1187	11	protection	protection	NOUN
inlawrev-3567	1187	12	grounds.^*^	grounds.^*^	NOUN
inlawrev-3567	1187	13	the	the	DET
inlawrev-3567	1187	14	court	court	NOUN
inlawrev-3567	1187	15	,	,	PUNCT
inlawrev-3567	1187	16	using	use	VERB
inlawrev-3567	1187	17	rational	rational	ADJ
inlawrev-3567	1187	18	basis	basis	NOUN
inlawrev-3567	1187	19	review	review	NOUN
inlawrev-3567	1187	20	,	,	PUNCT
inlawrev-3567	1187	21	held	hold	VERB
inlawrev-3567	1187	22	that	that	SCONJ
inlawrev-3567	1187	23	any	any	DET
inlawrev-3567	1187	24	disparities	disparity	NOUN
inlawrev-3567	1187	25	caused	cause	VERB
inlawrev-3567	1187	26	by	by	ADP
inlawrev-3567	1187	27	the	the	DET
inlawrev-3567	1187	28	exemption	exemption	NOUN
inlawrev-3567	1187	29	are	be	AUX
inlawrev-3567	1187	30	fairly	fairly	ADV
inlawrev-3567	1187	31	and	and	CCONJ
inlawrev-3567	1187	32	substantially	substantially	ADV
inlawrev-3567	1187	33	related	relate	VERB
inlawrev-3567	1187	34	to	to	ADP
inlawrev-3567	1187	35	a	a	DET
inlawrev-3567	1187	36	legitimate	legitimate	ADJ
inlawrev-3567	1187	37	governmental	governmental	ADJ
inlawrev-3567	1187	38	interest	interest	NOUN
inlawrev-3567	1187	39	.	.	PUNCT
inlawrev-3567	1188	1	"	"	PUNCT
inlawrev-3567	1188	2	*	*	PUNCT
inlawrev-3567	1188	3	*	*	PUNCT
inlawrev-3567	1188	4	"	"	PUNCT
inlawrev-3567	1188	5	*	*	PUNCT
inlawrev-3567	1188	6	the	the	DET
inlawrev-3567	1188	7	interest	interest	NOUN
inlawrev-3567	1188	8	involved	involve	VERB
inlawrev-3567	1188	9	was	be	AUX
inlawrev-3567	1188	10	to	to	PART
inlawrev-3567	1188	11	reduce	reduce	VERB
inlawrev-3567	1188	12	the	the	DET
inlawrev-3567	1188	13	cost	cost	NOUN
inlawrev-3567	1188	14	to	to	ADP
inlawrev-3567	1188	15	the	the	DET
inlawrev-3567	1188	16	carrier	carrier	NOUN
inlawrev-3567	1188	17	that	that	PRON
inlawrev-3567	1188	18	provided	provide	VERB
inlawrev-3567	1188	19	transportation	transportation	NOUN
inlawrev-3567	1188	20	services	service	NOUN
inlawrev-3567	1188	21	to	to	ADP
inlawrev-3567	1188	22	the	the	DET
inlawrev-3567	1188	23	public	public	NOUN
inlawrev-3567	1188	24	so	so	SCONJ
inlawrev-3567	1188	25	that	that	SCONJ
inlawrev-3567	1188	26	the	the	DET
inlawrev-3567	1188	27	carrier	carrier	NOUN
inlawrev-3567	1188	28	could	could	AUX
inlawrev-3567	1188	29	pass	pass	VERB
inlawrev-3567	1188	30	those	those	DET
inlawrev-3567	1188	31	savings	saving	NOUN
inlawrev-3567	1188	32	along	along	ADP
inlawrev-3567	1188	33	to	to	ADP
inlawrev-3567	1188	34	the	the	DET
inlawrev-3567	1188	35	public	public	NOUN
inlawrev-3567	1188	36	.	.	PUNCT
inlawrev-3567	1189	1	"**^	"**^	PROPN
inlawrev-3567	1189	2	2	2	X
inlawrev-3567	1189	3	.	.	X
inlawrev-3567	1189	4	panhandle	panhandle	PROPN
inlawrev-3567	1189	5	eastern	eastern	PROPN
inlawrev-3567	1189	6	pipeline	pipeline	PROPN
inlawrev-3567	1189	7	co.	co.	PROPN
inlawrev-3567	1190	1	v.	v.	ADP
inlawrev-3567	1190	2	indiana	indiana	PROPN
inlawrev-3567	1190	3	department	department	PROPN
inlawrev-3567	1190	4	of	of	ADP
inlawrev-3567	1190	5	state	state	PROPN
inlawrev-3567	1190	6	revenue.^*^—^panhandle	revenue.^*^—^panhandle	PROPN
inlawrev-3567	1190	7	eastern	eastern	PROPN
inlawrev-3567	1190	8	pipeline	pipeline	PROPN
inlawrev-3567	1190	9	co.	co.	PROPN
inlawrev-3567	1190	10	(	(	PUNCT
inlawrev-3567	1190	11	"	"	PUNCT
inlawrev-3567	1190	12	panhandle	panhandle	NOUN
inlawrev-3567	1190	13	"	"	PUNCT
inlawrev-3567	1190	14	)	)	PUNCT
inlawrev-3567	1190	15	was	be	AUX
inlawrev-3567	1190	16	a	a	DET
inlawrev-3567	1190	17	company	company	NOUN
inlawrev-3567	1190	18	in	in	ADP
inlawrev-3567	1190	19	the	the	DET
inlawrev-3567	1190	20	business	business	NOUN
inlawrev-3567	1190	21	oftransporting	oftransporte	VERB
inlawrev-3567	1190	22	natural	natural	ADJ
inlawrev-3567	1190	23	gas	gas	NOUN
inlawrev-3567	1190	24	.	.	PUNCT
inlawrev-3567	1191	1	"**^	"**^	AUX
inlawrev-3567	1191	2	most	most	ADJ
inlawrev-3567	1191	3	ofthe	ofthe	PROPN
inlawrev-3567	1191	4	gas	gas	NOUN
inlawrev-3567	1191	5	panhandle	panhandle	NOUN
inlawrev-3567	1191	6	transported	transport	VERB
inlawrev-3567	1191	7	belonged	belong	VERB
inlawrev-3567	1191	8	to	to	ADP
inlawrev-3567	1191	9	other	other	ADJ
inlawrev-3567	1191	10	people	people	NOUN
inlawrev-3567	1191	11	;	;	PUNCT
inlawrev-3567	1191	12	however	however	ADV
inlawrev-3567	1191	13	,	,	PUNCT
inlawrev-3567	1191	14	some	some	PRON
inlawrev-3567	1191	15	of	of	ADP
inlawrev-3567	1191	16	the	the	DET
inlawrev-3567	1191	17	transported	transport	VERB
inlawrev-3567	1191	18	gas	gas	NOUN
inlawrev-3567	1191	19	belonged	belong	VERB
inlawrev-3567	1191	20	to	to	ADP
inlawrev-3567	1191	21	panhandle	panhandle	PROPN
inlawrev-3567	1191	22	.	.	PUNCT
inlawrev-3567	1191	23	'	'	PUNCT
inlawrev-3567	1192	1	*	*	PUNCT
inlawrev-3567	1192	2	*	*	PUNCT
inlawrev-3567	1192	3	*	*	PUNCT
inlawrev-3567	1192	4	indiana	indiana	PROPN
inlawrev-3567	1192	5	law	law	PROPN
inlawrev-3567	1192	6	imposes	impose	VERB
inlawrev-3567	1192	7	a	a	DET
inlawrev-3567	1192	8	use	use	NOUN
inlawrev-3567	1192	9	tax	tax	NOUN
inlawrev-3567	1192	10	on	on	ADP
inlawrev-3567	1192	11	persons	person	NOUN
inlawrev-3567	1192	12	who	who	PRON
inlawrev-3567	1192	13	acquire	acquire	VERB
inlawrev-3567	1192	14	property	property	NOUN
inlawrev-3567	1192	15	through	through	ADP
inlawrev-3567	1192	16	a	a	DET
inlawrev-3567	1192	17	transaction	transaction	NOUN
inlawrev-3567	1192	18	from	from	ADP
inlawrev-3567	1192	19	a	a	DET
inlawrev-3567	1192	20	retail	retail	ADJ
inlawrev-3567	1192	21	merchant	merchant	NOUN
inlawrev-3567	1192	22	.	.	PUNCT
inlawrev-3567	1193	1	"**^	"**^	PUNCT
inlawrev-3567	1193	2	a	a	DET
inlawrev-3567	1193	3	taxpayer	taxpayer	NOUN
inlawrev-3567	1193	4	is	be	AUX
inlawrev-3567	1193	5	exempt	exempt	ADJ
inlawrev-3567	1193	6	from	from	ADP
inlawrev-3567	1193	7	this	this	DET
inlawrev-3567	1193	8	tax	tax	NOUN
inlawrev-3567	1193	9	if	if	SCONJ
inlawrev-3567	1193	10	it	it	PRON
inlawrev-3567	1193	11	used	use	VERB
inlawrev-3567	1193	12	or	or	CCONJ
inlawrev-3567	1193	13	consumed	consume	VERB
inlawrev-3567	1193	14	the	the	DET
inlawrev-3567	1193	15	acquired	acquire	VERB
inlawrev-3567	1193	16	property	property	NOUN
inlawrev-3567	1193	17	while	while	SCONJ
inlawrev-3567	1193	18	providing	provide	VERB
inlawrev-3567	1193	19	public	public	ADJ
inlawrev-3567	1193	20	transportation	transportation	NOUN
inlawrev-3567	1193	21	for	for	ADP
inlawrev-3567	1193	22	the	the	DET
inlawrev-3567	1193	23	property	property	NOUN
inlawrev-3567	1193	24	."*^	."*^	PROPN
inlawrev-3567	1194	1	°	°	PROPN
inlawrev-3567	1194	2	panhandle	panhandle	PROPN
inlawrev-3567	1194	3	asserted	assert	VERB
inlawrev-3567	1194	4	that	that	SCONJ
inlawrev-3567	1194	5	it	it	PRON
inlawrev-3567	1194	6	was	be	AUX
inlawrev-3567	1194	7	entitled	entitle	VERB
inlawrev-3567	1194	8	to	to	ADP
inlawrev-3567	1194	9	a	a	DET
inlawrev-3567	1194	10	100	100	NUM
inlawrev-3567	1194	11	%	%	NOUN
inlawrev-3567	1194	12	exemption	exemption	NOUN
inlawrev-3567	1194	13	because	because	SCONJ
inlawrev-3567	1194	14	it	it	PRON
inlawrev-3567	1194	15	transported	transport	VERB
inlawrev-3567	1194	16	tangible	tangible	ADJ
inlawrev-3567	1194	17	property	property	NOUN
inlawrev-3567	1194	18	in	in	ADP
inlawrev-3567	1194	19	public	public	ADJ
inlawrev-3567	1194	20	transportation	transportation	NOUN
inlawrev-3567	1194	21	.	.	PUNCT
inlawrev-3567	1195	1	"*^	"*^	PUNCT
inlawrev-3567	1195	2	'	'	PUNCT
inlawrev-3567	1195	3	the	the	DET
inlawrev-3567	1195	4	court	court	NOUN
inlawrev-3567	1195	5	held	hold	VERB
inlawrev-3567	1195	6	that	that	SCONJ
inlawrev-3567	1195	7	this	this	DET
inlawrev-3567	1195	8	exemption	exemption	NOUN
inlawrev-3567	1195	9	was	be	AUX
inlawrev-3567	1195	10	"	"	PUNCT
inlawrev-3567	1195	11	an	an	DET
inlawrev-3567	1195	12	all	all	ADV
inlawrev-3567	1195	13	-	-	PUNCT
inlawrev-3567	1195	14	or	or	CCONJ
inlawrev-3567	1195	15	-	-	PUNCT
inlawrev-3567	1195	16	nothing	nothing	PRON
inlawrev-3567	1195	17	exemption	exemption	NOUN
inlawrev-3567	1195	18	.	.	PUNCT
inlawrev-3567	1196	1	""*^^	""*^^	PROPN
inlawrev-3567	1196	2	it	it	PRON
inlawrev-3567	1196	3	further	far	ADV
inlawrev-3567	1196	4	held	hold	VERB
inlawrev-3567	1196	5	that	that	SCONJ
inlawrev-3567	1196	6	when	when	SCONJ
inlawrev-3567	1196	7	"	"	PUNCT
inlawrev-3567	1196	8	a	a	DET
inlawrev-3567	1196	9	taxpayer	taxpayer	NOUN
inlawrev-3567	1196	10	acquires	acquire	VERB
inlawrev-3567	1196	11	tangible	tangible	ADJ
inlawrev-3567	1196	12	personal	personal	ADJ
inlawrev-3567	1196	13	property	property	NOUN
inlawrev-3567	1196	14	for	for	ADP
inlawrev-3567	1196	15	predominate	predominate	ADJ
inlawrev-3567	1196	16	use	use	NOUN
inlawrev-3567	1196	17	in	in	ADP
inlawrev-3567	1196	18	providing	provide	VERB
inlawrev-3567	1196	19	public	public	ADJ
inlawrev-3567	1196	20	transportation	transportation	NOUN
inlawrev-3567	1196	21	for	for	ADP
inlawrev-3567	1196	22	third	third	ADJ
inlawrev-3567	1196	23	parties	party	NOUN
inlawrev-3567	1196	24	,	,	PUNCT
inlawrev-3567	1196	25	it	it	PRON
inlawrev-3567	1196	26	is	be	AUX
inlawrev-3567	1196	27	entitled	entitle	VERB
inlawrev-3567	1196	28	to	to	ADP
inlawrev-3567	1196	29	the	the	DET
inlawrev-3567	1196	30	exemption	exemption	NOUN
inlawrev-3567	1196	31	.	.	PUNCT
inlawrev-3567	1197	1	"	"	PUNCT
inlawrev-3567	1197	2	"	"	PUNCT
inlawrev-3567	1197	3	*	*	ADJ
inlawrev-3567	1197	4	^^	^^	X
inlawrev-3567	1197	5	panhandle	panhandle	NOUN
inlawrev-3567	1197	6	predominantly	predominantly	ADV
inlawrev-3567	1197	7	transported	transport	VERB
inlawrev-3567	1197	8	gas	gas	NOUN
inlawrev-3567	1197	9	for	for	ADP
inlawrev-3567	1197	10	third	third	ADJ
inlawrev-3567	1197	11	parties	party	NOUN
inlawrev-3567	1197	12	.	.	PUNCT
inlawrev-3567	1198	1	"	"	PUNCT
inlawrev-3567	1198	2	*	*	PUNCT
inlawrev-3567	1198	3	'	'	PUNCT
inlawrev-3567	1198	4	"	"	PUNCT
inlawrev-3567	1198	5	*	*	PUNCT
inlawrev-3567	1198	6	as	as	ADP
inlawrev-3567	1198	7	a	a	DET
inlawrev-3567	1198	8	result	result	NOUN
inlawrev-3567	1198	9	.	.	PUNCT
inlawrev-3567	1199	1	panhandle	panhandle	PROPN
inlawrev-3567	1199	2	was	be	AUX
inlawrev-3567	1199	3	entitled	entitle	VERB
inlawrev-3567	1199	4	to	to	ADP
inlawrev-3567	1199	5	a	a	DET
inlawrev-3567	1199	6	1	1	NUM
inlawrev-3567	1199	7	00	00	NUM
inlawrev-3567	1199	8	%	%	NOUN
inlawrev-3567	1199	9	exemption	exemption	NOUN
inlawrev-3567	1199	10	from	from	ADP
inlawrev-3567	1199	11	the	the	DET
inlawrev-3567	1199	12	use	use	NOUN
inlawrev-3567	1199	13	tax.^'^	tax.^'^	NOUN
inlawrev-3567	1199	14	3	3	NUM
inlawrev-3567	1199	15	.	.	PUNCT
inlawrev-3567	1199	16	williams	williams	PROPN
inlawrev-3567	1199	17	v.	v.	PROPN
inlawrev-3567	1199	18	indiana	indiana	PROPN
inlawrev-3567	1199	19	department	department	PROPN
inlawrev-3567	1199	20	of	of	ADP
inlawrev-3567	1199	21	state	state	PROPN
inlawrev-3567	1199	22	revenue	revenue	NOUN
inlawrev-3567	1199	23	.	.	PUNCT
inlawrev-3567	1200	1	"*'^—williams	"*'^—william	NOUN
inlawrev-3567	1200	2	purchased	purchase	VERB
inlawrev-3567	1200	3	and	and	CCONJ
inlawrev-3567	1200	4	paid	pay	VERB
inlawrev-3567	1200	5	the	the	DET
inlawrev-3567	1200	6	gross	gross	ADJ
inlawrev-3567	1200	7	retail	retail	ADJ
inlawrev-3567	1200	8	tax	tax	NOUN
inlawrev-3567	1200	9	on	on	ADP
inlawrev-3567	1200	10	a	a	DET
inlawrev-3567	1200	11	car	car	NOUN
inlawrev-3567	1200	12	in	in	ADP
inlawrev-3567	1200	13	indiana	indiana	PROPN
inlawrev-3567	1200	14	.	.	PUNCT
inlawrev-3567	1201	1	"*'^	"*'^	PROPN
inlawrev-3567	1201	2	williams	williams	PROPN
inlawrev-3567	1201	3	then	then	ADV
inlawrev-3567	1201	4	lost	lose	VERB
inlawrev-3567	1201	5	481	481	NUM
inlawrev-3567	1201	6	.	.	PUNCT
inlawrev-3567	1202	1	i	i	PRON
inlawrev-3567	1202	2	d.	d.	PROPN
inlawrev-3567	1202	3	at	at	ADP
inlawrev-3567	1202	4	5	5	NUM
inlawrev-3567	1202	5	-	-	SYM
inlawrev-3567	1202	6	6	6	NUM
inlawrev-3567	1202	7	.	.	PUNCT
inlawrev-3567	1202	8	482	482	NUM
inlawrev-3567	1202	9	.	.	PUNCT
inlawrev-3567	1203	1	i	i	PRON
inlawrev-3567	1203	2	d.	d.	PROPN
inlawrev-3567	1203	3	at	at	ADP
inlawrev-3567	1203	4	5	5	NUM
inlawrev-3567	1203	5	-	-	SYM
inlawrev-3567	1203	6	9	9	NUM
inlawrev-3567	1203	7	.	.	NOUN
inlawrev-3567	1203	8	483	483	NUM
inlawrev-3567	1203	9	.	.	PUNCT
inlawrev-3567	1204	1	mat	mat	PROPN
inlawrev-3567	1204	2	11	11	NUM
inlawrev-3567	1204	3	.	.	PUNCT
inlawrev-3567	1205	1	484	484	NUM
inlawrev-3567	1205	2	.	.	PUNCT
inlawrev-3567	1206	1	/^.	/^.	PUNCT
inlawrev-3567	1206	2	atl5	atl5	ADJ
inlawrev-3567	1206	3	.	.	PUNCT
inlawrev-3567	1207	1	485	485	NUM
inlawrev-3567	1207	2	.	.	PUNCT
inlawrev-3567	1208	1	i	i	PRON
inlawrev-3567	1208	2	d	d	PROPN
inlawrev-3567	1208	3	at	at	ADP
inlawrev-3567	1208	4	13	13	NUM
inlawrev-3567	1208	5	.	.	PUNCT
inlawrev-3567	1208	6	486	486	NUM
inlawrev-3567	1208	7	.	.	X
inlawrev-3567	1208	8	741	741	NUM
inlawrev-3567	1208	9	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1208	10	816	816	NUM
inlawrev-3567	1208	11	(	(	PUNCT
inlawrev-3567	1208	12	ind	ind	NOUN
inlawrev-3567	1208	13	.	.	PUNCT
inlawrev-3567	1209	1	t.c	t.c	PROPN
inlawrev-3567	1209	2	.	.	PROPN
inlawrev-3567	1209	3	2001	2001	NUM
inlawrev-3567	1209	4	)	)	PUNCT
inlawrev-3567	1209	5	.	.	PUNCT
inlawrev-3567	1210	1	487	487	NUM
inlawrev-3567	1210	2	.	.	PUNCT
inlawrev-3567	1211	1	/c/.	/c/.	PROPN
inlawrev-3567	1211	2	at	at	ADP
inlawrev-3567	1211	3	817	817	NUM
inlawrev-3567	1211	4	.	.	PUNCT
inlawrev-3567	1212	1	488	488	NUM
inlawrev-3567	1212	2	.	.	PUNCT
inlawrev-3567	1213	1	i	i	PRON
inlawrev-3567	1213	2	d	d	PROPN
inlawrev-3567	1213	3	489	489	NUM
inlawrev-3567	1213	4	.	.	PUNCT
inlawrev-3567	1214	1	i	i	PRON
inlawrev-3567	1214	2	d.	d.	PROPN
inlawrev-3567	1214	3	at	at	ADP
inlawrev-3567	1214	4	818	818	NUM
inlawrev-3567	1214	5	(	(	PUNCT
inlawrev-3567	1214	6	referencing	reference	VERB
inlawrev-3567	1214	7	ind	ind	NOUN
inlawrev-3567	1214	8	.	.	PUNCT
inlawrev-3567	1215	1	code	code	PROPN
inlawrev-3567	1215	2	§	§	PROPN
inlawrev-3567	1215	3	6	6	NUM
inlawrev-3567	1215	4	-	-	SYM
inlawrev-3567	1215	5	2.5	2.5	NUM
inlawrev-3567	1215	6	-	-	PUNCT
inlawrev-3567	1215	7	21(a	21(a	NUM
inlawrev-3567	1215	8	)	)	PUNCT
inlawrev-3567	1215	9	(	(	PUNCT
inlawrev-3567	1215	10	1998	1998	NUM
inlawrev-3567	1215	11	&	&	CCONJ
inlawrev-3567	1215	12	supp	supp	PROPN
inlawrev-3567	1215	13	.	.	PUNCT
inlawrev-3567	1216	1	2001	2001	NUM
inlawrev-3567	1216	2	)	)	PUNCT
inlawrev-3567	1216	3	)	)	PUNCT
inlawrev-3567	1217	1	490	490	NUM
inlawrev-3567	1217	2	.	.	PUNCT
inlawrev-3567	1218	1	i	i	PRON
inlawrev-3567	1218	2	d.	d.	PROPN
inlawrev-3567	1218	3	(	(	PUNCT
inlawrev-3567	1218	4	referencing	reference	VERB
inlawrev-3567	1218	5	ind	ind	NOUN
inlawrev-3567	1218	6	.	.	PUNCT
inlawrev-3567	1219	1	code	code	PROPN
inlawrev-3567	1219	2	§	§	PROPN
inlawrev-3567	1219	3	6	6	NUM
inlawrev-3567	1219	4	-	-	SYM
inlawrev-3567	1219	5	2.5	2.5	NUM
inlawrev-3567	1219	6	-	-	PUNCT
inlawrev-3567	1219	7	5	5	NUM
inlawrev-3567	1219	8	-	-	SYM
inlawrev-3567	1219	9	27	27	NUM
inlawrev-3567	1219	10	(	(	PUNCT
inlawrev-3567	1219	11	1998	1998	NUM
inlawrev-3567	1219	12	&	&	CCONJ
inlawrev-3567	1219	13	supp	supp	PROPN
inlawrev-3567	1219	14	.	.	PUNCT
inlawrev-3567	1219	15	2001	2001	NUM
inlawrev-3567	1219	16	)	)	PUNCT
inlawrev-3567	1219	17	)	)	PUNCT
inlawrev-3567	1219	18	.	.	PUNCT
inlawrev-3567	1220	1	491	491	NUM
inlawrev-3567	1220	2	.	.	PUNCT
inlawrev-3567	1221	1	i	i	PRON
inlawrev-3567	1221	2	d	d	PROPN
inlawrev-3567	1221	3	492	492	NUM
inlawrev-3567	1221	4	.	.	PUNCT
inlawrev-3567	1222	1	/c	/c	PUNCT
inlawrev-3567	1222	2	?	?	PUNCT
inlawrev-3567	1222	3	.	.	PUNCT
inlawrev-3567	1223	1	at	at	ADP
inlawrev-3567	1223	2	819	819	NUM
inlawrev-3567	1223	3	.	.	PUNCT
inlawrev-3567	1223	4	493	493	NUM
inlawrev-3567	1223	5	.	.	PUNCT
inlawrev-3567	1224	1	i	i	PRON
inlawrev-3567	1224	2	d	d	PROPN
inlawrev-3567	1224	3	494	494	NUM
inlawrev-3567	1224	4	.	.	PUNCT
inlawrev-3567	1225	1	i	i	PRON
inlawrev-3567	1225	2	d	d	PROPN
inlawrev-3567	1225	3	495	495	NUM
inlawrev-3567	1225	4	.	.	PUNCT
inlawrev-3567	1226	1	mat	mat	NOUN
inlawrev-3567	1226	2	819	819	NUM
inlawrev-3567	1226	3	-	-	SYM
inlawrev-3567	1226	4	20	20	NUM
inlawrev-3567	1226	5	.	.	PUNCT
inlawrev-3567	1226	6	496	496	NUM
inlawrev-3567	1226	7	.	.	PUNCT
inlawrev-3567	1226	8	742	742	NUM
inlawrev-3567	1226	9	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1226	10	562	562	NUM
inlawrev-3567	1226	11	(	(	PUNCT
inlawrev-3567	1226	12	ind	ind	NOUN
inlawrev-3567	1226	13	.	.	PUNCT
inlawrev-3567	1227	1	t.c	t.c	PROPN
inlawrev-3567	1227	2	.	.	PROPN
inlawrev-3567	1227	3	2001	2001	NUM
inlawrev-3567	1227	4	)	)	PUNCT
inlawrev-3567	1227	5	.	.	PUNCT
inlawrev-3567	1228	1	497	497	NUM
inlawrev-3567	1228	2	.	.	PUNCT
inlawrev-3567	1229	1	i	i	PRON
inlawrev-3567	1229	2	d	d	PROPN
inlawrev-3567	1229	3	562	562	NUM
inlawrev-3567	1229	4	-	-	SYM
inlawrev-3567	1229	5	63	63	NUM
inlawrev-3567	1229	6	2002	2002	NUM
inlawrev-3567	1229	7	]	]	PUNCT
inlawrev-3567	1229	8	taxation	taxation	NOUN
inlawrev-3567	1229	9	1577	1577	NUM
inlawrev-3567	1229	10	the	the	DET
inlawrev-3567	1229	11	original	original	ADJ
inlawrev-3567	1229	12	title	title	NOUN
inlawrev-3567	1229	13	and	and	CCONJ
inlawrev-3567	1229	14	requested	request	VERB
inlawrev-3567	1229	15	a	a	DET
inlawrev-3567	1229	16	duplicate	duplicate	ADJ
inlawrev-3567	1229	17	title	title	NOUN
inlawrev-3567	1229	18	from	from	ADP
inlawrev-3567	1229	19	the	the	DET
inlawrev-3567	1229	20	dealer	dealer	NOUN
inlawrev-3567	1229	21	.	.	PUNCT
inlawrev-3567	1230	1	"*^	"*^	NOUN
inlawrev-3567	1230	2	*	*	PUNCT
inlawrev-3567	1231	1	thereafter	thereafter	ADV
inlawrev-3567	1231	2	,	,	PUNCT
inlawrev-3567	1231	3	williams	williams	PROPN
inlawrev-3567	1231	4	moved	move	VERB
inlawrev-3567	1231	5	to	to	ADP
inlawrev-3567	1231	6	michigan	michigan	PROPN
inlawrev-3567	1231	7	.	.	PUNCT
inlawrev-3567	1232	1	"*^^	"*^^	PROPN
inlawrev-3567	1232	2	while	while	SCONJ
inlawrev-3567	1232	3	in	in	ADP
inlawrev-3567	1232	4	michigan	michigan	PROPN
inlawrev-3567	1232	5	,	,	PUNCT
inlawrev-3567	1232	6	williams	williams	PROPN
inlawrev-3567	1232	7	received	receive	VERB
inlawrev-3567	1232	8	the	the	DET
inlawrev-3567	1232	9	duplicate	duplicate	ADJ
inlawrev-3567	1232	10	title	title	NOUN
inlawrev-3567	1232	11	and	and	CCONJ
inlawrev-3567	1232	12	then	then	ADV
inlawrev-3567	1232	13	registered	register	VERB
inlawrev-3567	1232	14	the	the	DET
inlawrev-3567	1232	15	car.^	car.^	PROPN
inlawrev-3567	1232	16	°	°	PROPN
inlawrev-3567	1232	17	°	°	NOUN
inlawrev-3567	1232	18	as	as	ADP
inlawrev-3567	1232	19	a	a	DET
inlawrev-3567	1232	20	result	result	NOUN
inlawrev-3567	1232	21	of	of	ADP
inlawrev-3567	1232	22	this	this	DET
inlawrev-3567	1232	23	registration	registration	NOUN
inlawrev-3567	1232	24	,	,	PUNCT
inlawrev-3567	1232	25	williams	williams	PROPN
inlawrev-3567	1232	26	paid	pay	VERB
inlawrev-3567	1232	27	the	the	DET
inlawrev-3567	1232	28	michigan	michigan	PROPN
inlawrev-3567	1232	29	use	use	NOUN
inlawrev-3567	1232	30	tax	tax	NOUN
inlawrev-3567	1232	31	on	on	ADP
inlawrev-3567	1232	32	the	the	DET
inlawrev-3567	1232	33	car.^	car.^	PROPN
inlawrev-3567	1232	34	°	°	PROPN
inlawrev-3567	1232	35	'	'	PART
inlawrev-3567	1232	36	williams	william	NOUN
inlawrev-3567	1232	37	never	never	ADV
inlawrev-3567	1232	38	registered	register	VERB
inlawrev-3567	1232	39	the	the	DET
inlawrev-3567	1232	40	car	car	NOUN
inlawrev-3567	1232	41	in	in	ADP
inlawrev-3567	1232	42	indiana.^^^	indiana.^^^	PROPN
inlawrev-3567	1232	43	williams	williams	PROPN
inlawrev-3567	1232	44	filed	file	VERB
inlawrev-3567	1232	45	a	a	DET
inlawrev-3567	1232	46	petition	petition	NOUN
inlawrev-3567	1232	47	with	with	ADP
inlawrev-3567	1232	48	the	the	DET
inlawrev-3567	1232	49	idr	idr	PROPN
inlawrev-3567	1232	50	requesting	request	VERB
inlawrev-3567	1232	51	a	a	DET
inlawrev-3567	1232	52	refund	refund	NOUN
inlawrev-3567	1232	53	of	of	ADP
inlawrev-3567	1232	54	the	the	DET
inlawrev-3567	1232	55	indiana	indiana	PROPN
inlawrev-3567	1232	56	retail	retail	ADJ
inlawrev-3567	1232	57	tax	tax	NOUN
inlawrev-3567	1232	58	paid.^	paid.^	NOUN
inlawrev-3567	1232	59	°	°	NOUN
inlawrev-3567	1232	60	^	^	PUNCT
inlawrev-3567	1232	61	the	the	DET
inlawrev-3567	1232	62	idr	idr	PROPN
inlawrev-3567	1232	63	denied	deny	VERB
inlawrev-3567	1232	64	the	the	DET
inlawrev-3567	1232	65	refund	refund	NOUN
inlawrev-3567	1232	66	,	,	PUNCT
inlawrev-3567	1232	67	and	and	CCONJ
inlawrev-3567	1232	68	williams	williams	PROPN
inlawrev-3567	1232	69	appealed	appeal	VERB
inlawrev-3567	1232	70	to	to	ADP
inlawrev-3567	1232	71	the	the	DET
inlawrev-3567	1232	72	tax	tax	NOUN
inlawrev-3567	1232	73	court.^^	court.^^	PUNCT
inlawrev-3567	1233	1	williams	williams	PROPN
inlawrev-3567	1233	2	contended	contend	VERB
inlawrev-3567	1233	3	that	that	SCONJ
inlawrev-3567	1233	4	she	she	PRON
inlawrev-3567	1233	5	was	be	AUX
inlawrev-3567	1233	6	entitled	entitle	VERB
inlawrev-3567	1233	7	to	to	ADP
inlawrev-3567	1233	8	a	a	DET
inlawrev-3567	1233	9	credit	credit	NOUN
inlawrev-3567	1233	10	since	since	SCONJ
inlawrev-3567	1233	11	she	she	PRON
inlawrev-3567	1233	12	paid	pay	VERB
inlawrev-3567	1233	13	a	a	DET
inlawrev-3567	1233	14	tax	tax	NOUN
inlawrev-3567	1233	15	equal	equal	ADJ
inlawrev-3567	1233	16	to	to	ADP
inlawrev-3567	1233	17	or	or	CCONJ
inlawrev-3567	1233	18	greater	great	ADJ
inlawrev-3567	1233	19	than	than	ADP
inlawrev-3567	1233	20	the	the	DET
inlawrev-3567	1233	21	indiana	indiana	PROPN
inlawrev-3567	1233	22	tax	tax	NOUN
inlawrev-3567	1233	23	in	in	ADP
inlawrev-3567	1233	24	another	another	DET
inlawrev-3567	1233	25	state.^^^	state.^^^	NOUN
inlawrev-3567	1233	26	the	the	DET
inlawrev-3567	1233	27	tax	tax	NOUN
inlawrev-3567	1233	28	court	court	NOUN
inlawrev-3567	1233	29	held	hold	VERB
inlawrev-3567	1233	30	that	that	SCONJ
inlawrev-3567	1233	31	the	the	DET
inlawrev-3567	1233	32	credit	credit	NOUN
inlawrev-3567	1233	33	listed	list	VERB
inlawrev-3567	1233	34	taxes	taxis	NOUN
inlawrev-3567	1233	35	for	for	ADP
inlawrev-3567	1233	36	which	which	PRON
inlawrev-3567	1233	37	the	the	DET
inlawrev-3567	1233	38	credit	credit	NOUN
inlawrev-3567	1233	39	applied	apply	VERB
inlawrev-3567	1233	40	,	,	PUNCT
inlawrev-3567	1233	41	and	and	CCONJ
inlawrev-3567	1233	42	the	the	DET
inlawrev-3567	1233	43	retail	retail	ADJ
inlawrev-3567	1233	44	tax	tax	NOUN
inlawrev-3567	1233	45	was	be	AUX
inlawrev-3567	1233	46	not	not	PART
inlawrev-3567	1233	47	listed.^^^	listed.^^^	PROPN
inlawrev-3567	1233	48	further	far	ADV
inlawrev-3567	1233	49	,	,	PUNCT
inlawrev-3567	1233	50	the	the	DET
inlawrev-3567	1233	51	credit	credit	NOUN
inlawrev-3567	1233	52	was	be	AUX
inlawrev-3567	1233	53	not	not	PART
inlawrev-3567	1233	54	applicable	applicable	ADJ
inlawrev-3567	1233	55	for	for	ADP
inlawrev-3567	1233	56	vehicles	vehicle	NOUN
inlawrev-3567	1233	57	that	that	PRON
inlawrev-3567	1233	58	were	be	AUX
inlawrev-3567	1233	59	required	require	VERB
inlawrev-3567	1233	60	to	to	PART
inlawrev-3567	1233	61	be	be	AUX
inlawrev-3567	1233	62	registered	register	VERB
inlawrev-3567	1233	63	in	in	ADP
inlawrev-3567	1233	64	indiana.^^^	indiana.^^^	PROPN
inlawrev-3567	1233	65	since	since	SCONJ
inlawrev-3567	1233	66	the	the	DET
inlawrev-3567	1233	67	car	car	NOUN
inlawrev-3567	1233	68	williams	williams	PROPN
inlawrev-3567	1233	69	purchased	purchase	VERB
inlawrev-3567	1233	70	was	be	AUX
inlawrev-3567	1233	71	supposed	suppose	VERB
inlawrev-3567	1233	72	to	to	PART
inlawrev-3567	1233	73	be	be	AUX
inlawrev-3567	1233	74	registered	register	VERB
inlawrev-3567	1233	75	in	in	ADP
inlawrev-3567	1233	76	indiana	indiana	PROPN
inlawrev-3567	1233	77	,	,	PUNCT
inlawrev-3567	1233	78	regardless	regardless	ADV
inlawrev-3567	1233	79	of	of	ADP
inlawrev-3567	1233	80	whether	whether	SCONJ
inlawrev-3567	1233	81	it	it	PRON
inlawrev-3567	1233	82	ever	ever	ADV
inlawrev-3567	1233	83	was	be	AUX
inlawrev-3567	1233	84	,	,	PUNCT
inlawrev-3567	1233	85	williams	williams	PROPN
inlawrev-3567	1233	86	was	be	AUX
inlawrev-3567	1233	87	not	not	PART
inlawrev-3567	1233	88	entitled	entitle	VERB
inlawrev-3567	1233	89	to	to	ADP
inlawrev-3567	1233	90	the	the	DET
inlawrev-3567	1233	91	credit.^^	credit.^^	NOUN
inlawrev-3567	1233	92	*	*	PROPN
inlawrev-3567	1233	93	e.	e.	PROPN
inlawrev-3567	1233	94	controlled	control	VERB
inlawrev-3567	1233	95	substance	substance	NOUN
inlawrev-3567	1233	96	excise	excise	NOUN
inlawrev-3567	1233	97	tax	tax	NOUN
inlawrev-3567	1233	98	l	l	NOUN
inlawrev-3567	1233	99	clifft	clifft	NOUN
inlawrev-3567	1233	100	v.	v.	PROPN
inlawrev-3567	1233	101	indiana	indiana	PROPN
inlawrev-3567	1233	102	department	department	PROPN
inlawrev-3567	1233	103	of	of	ADP
inlawrev-3567	1233	104	revenue.^*^'—this	revenue.^*^'—this	DET
inlawrev-3567	1233	105	case	case	NOUN
inlawrev-3567	1233	106	concerned	concern	VERB
inlawrev-3567	1233	107	a	a	DET
inlawrev-3567	1233	108	woman	woman	NOUN
inlawrev-3567	1233	109	who	who	PRON
inlawrev-3567	1233	110	was	be	AUX
inlawrev-3567	1233	111	arrested	arrest	VERB
inlawrev-3567	1233	112	for	for	ADP
inlawrev-3567	1233	113	possession	possession	NOUN
inlawrev-3567	1233	114	of	of	ADP
inlawrev-3567	1233	115	marijuana.^	marijuana.^	PROPN
inlawrev-3567	1233	116	'	'	PUNCT
inlawrev-3567	1233	117	°	°	NOUN
inlawrev-3567	1234	1	the	the	DET
inlawrev-3567	1234	2	idr	idr	PROPN
inlawrev-3567	1234	3	issued	issue	VERB
inlawrev-3567	1234	4	an	an	DET
inlawrev-3567	1234	5	assessment	assessment	NOUN
inlawrev-3567	1234	6	of	of	ADP
inlawrev-3567	1234	7	the	the	DET
inlawrev-3567	1234	8	controlled	control	VERB
inlawrev-3567	1234	9	substance	substance	NOUN
inlawrev-3567	1234	10	excise	excise	NOUN
inlawrev-3567	1234	11	tax	tax	NOUN
inlawrev-3567	1234	12	(	(	PUNCT
inlawrev-3567	1234	13	cset).^	cset).^	NOUN
inlawrev-3567	1234	14	"	"	PUNCT
inlawrev-3567	1234	15	the	the	DET
inlawrev-3567	1234	16	issue	issue	NOUN
inlawrev-3567	1234	17	was	be	AUX
inlawrev-3567	1234	18	whether	whether	SCONJ
inlawrev-3567	1234	19	clifft	clifft	NOUN
inlawrev-3567	1234	20	possessed	possess	VERB
inlawrev-3567	1234	21	the	the	DET
inlawrev-3567	1234	22	marijuana	marijuana	NOUN
inlawrev-3567	1234	23	and	and	CCONJ
inlawrev-3567	1234	24	,	,	PUNCT
inlawrev-3567	1234	25	as	as	ADP
inlawrev-3567	1234	26	a	a	DET
inlawrev-3567	1234	27	result	result	NOUN
inlawrev-3567	1234	28	,	,	PUNCT
inlawrev-3567	1234	29	is	be	AUX
inlawrev-3567	1234	30	liable	liable	ADJ
inlawrev-3567	1234	31	for	for	ADP
inlawrev-3567	1234	32	the	the	DET
inlawrev-3567	1234	33	cset	cset	NOUN
inlawrev-3567	1234	34	.	.	PUNCT
inlawrev-3567	1235	1	the	the	DET
inlawrev-3567	1235	2	court	court	NOUN
inlawrev-3567	1235	3	held	hold	VERB
inlawrev-3567	1235	4	that	that	SCONJ
inlawrev-3567	1235	5	clifft	clifft	NOUN
inlawrev-3567	1235	6	indeed	indeed	ADV
inlawrev-3567	1235	7	possessed	possess	VERB
inlawrev-3567	1235	8	marijuana	marijuana	NOUN
inlawrev-3567	1235	9	and	and	CCONJ
inlawrev-3567	1235	10	that	that	SCONJ
inlawrev-3567	1235	11	the	the	DET
inlawrev-3567	1235	12	cset	cset	NOUN
inlawrev-3567	1235	13	assessment	assessment	NOUN
inlawrev-3567	1235	14	was	be	AUX
inlawrev-3567	1235	15	proper.^'^	proper.^'^	SCONJ
inlawrev-3567	1235	16	the	the	DET
inlawrev-3567	1235	17	court	court	NOUN
inlawrev-3567	1235	18	stated	state	VERB
inlawrev-3567	1235	19	that	that	SCONJ
inlawrev-3567	1235	20	clifft	clifft	NOUN
inlawrev-3567	1235	21	pled	plead	VERB
inlawrev-3567	1235	22	guilty	guilty	ADJ
inlawrev-3567	1235	23	to	to	ADP
inlawrev-3567	1235	24	possession	possession	NOUN
inlawrev-3567	1235	25	of	of	ADP
inlawrev-3567	1235	26	marijuana	marijuana	PROPN
inlawrev-3567	1235	27	in	in	ADP
inlawrev-3567	1235	28	her	her	PRON
inlawrev-3567	1235	29	criminal	criminal	ADJ
inlawrev-3567	1235	30	case	case	NOUN
inlawrev-3567	1235	31	,	,	PUNCT
inlawrev-3567	1235	32	and	and	CCONJ
inlawrev-3567	1235	33	thereby	thereby	ADV
inlawrev-3567	1235	34	admitted	admit	VERB
inlawrev-3567	1235	35	that	that	SCONJ
inlawrev-3567	1235	36	she	she	PRON
inlawrev-3567	1235	37	did	do	AUX
inlawrev-3567	1235	38	indeed	indeed	ADV
inlawrev-3567	1235	39	possess	possess	VERB
inlawrev-3567	1235	40	marijuana.^'^	marijuana.^'^	PROPN
inlawrev-3567	1235	41	also	also	ADV
inlawrev-3567	1235	42	,	,	PUNCT
inlawrev-3567	1235	43	the	the	DET
inlawrev-3567	1235	44	court	court	NOUN
inlawrev-3567	1235	45	found	find	VERB
inlawrev-3567	1235	46	that	that	SCONJ
inlawrev-3567	1235	47	clifft	clifft	NOUN
inlawrev-3567	1235	48	had	have	VERB
inlawrev-3567	1235	49	the	the	DET
inlawrev-3567	1235	50	intent	intent	NOUN
inlawrev-3567	1235	51	and	and	CCONJ
inlawrev-3567	1235	52	capability	capability	NOUN
inlawrev-3567	1235	53	to	to	PART
inlawrev-3567	1235	54	exercise	exercise	VERB
inlawrev-3567	1235	55	dominion	dominion	NOUN
inlawrev-3567	1235	56	and	and	CCONJ
inlawrev-3567	1235	57	control	control	VERB
inlawrev-3567	1235	58	ofthe	ofthe	PROPN
inlawrev-3567	1235	59	marijuana	marijuana	PROPN
inlawrev-3567	1235	60	that	that	SCONJ
inlawrev-3567	1235	61	the	the	DET
inlawrev-3567	1235	62	police	police	NOUN
inlawrev-3567	1235	63	found	find	VERB
inlawrev-3567	1235	64	498	498	NUM
inlawrev-3567	1235	65	.	.	PUNCT
inlawrev-3567	1236	1	i	i	PRON
inlawrev-3567	1236	2	d.	d.	PROPN
inlawrev-3567	1236	3	at	at	ADP
inlawrev-3567	1236	4	563	563	NUM
inlawrev-3567	1236	5	.	.	PUNCT
inlawrev-3567	1237	1	499	499	NUM
inlawrev-3567	1237	2	.	.	PUNCT
inlawrev-3567	1238	1	i	i	PRON
inlawrev-3567	1238	2	d.	d.	PROPN
inlawrev-3567	1238	3	500	500	NUM
inlawrev-3567	1238	4	.	.	PUNCT
inlawrev-3567	1239	1	i	i	PRON
inlawrev-3567	1239	2	d	d	PROPN
inlawrev-3567	1239	3	501	501	NUM
inlawrev-3567	1239	4	.	.	PUNCT
inlawrev-3567	1240	1	i	i	PRON
inlawrev-3567	1240	2	d	d	PROPN
inlawrev-3567	1241	1	502	502	NUM
inlawrev-3567	1241	2	.	.	PUNCT
inlawrev-3567	1242	1	i	i	PRON
inlawrev-3567	1242	2	d	d	PROPN
inlawrev-3567	1242	3	503	503	NUM
inlawrev-3567	1242	4	.	.	PUNCT
inlawrev-3567	1243	1	i	i	PRON
inlawrev-3567	1243	2	d	d	PROPN
inlawrev-3567	1243	3	504	504	NUM
inlawrev-3567	1243	4	.	.	PUNCT
inlawrev-3567	1244	1	i	i	PRON
inlawrev-3567	1244	2	d	d	PROPN
inlawrev-3567	1244	3	505	505	NUM
inlawrev-3567	1244	4	.	.	PUNCT
inlawrev-3567	1245	1	i	i	PRON
inlawrev-3567	1245	2	d	d	PROPN
inlawrev-3567	1245	3	at	at	ADP
inlawrev-3567	1245	4	564	564	NUM
inlawrev-3567	1245	5	.	.	PUNCT
inlawrev-3567	1246	1	see	see	VERB
inlawrev-3567	1246	2	ind	ind	PROPN
inlawrev-3567	1246	3	.	.	PUNCT
inlawrev-3567	1247	1	code	code	PROPN
inlawrev-3567	1247	2	§	§	PROPN
inlawrev-3567	1247	3	6	6	NUM
inlawrev-3567	1247	4	-	-	SYM
inlawrev-3567	1247	5	2.5	2.5	NUM
inlawrev-3567	1247	6	-	-	PUNCT
inlawrev-3567	1247	7	3	3	NUM
inlawrev-3567	1247	8	-	-	SYM
inlawrev-3567	1247	9	5	5	NUM
inlawrev-3567	1247	10	(	(	PUNCT
inlawrev-3567	1247	11	1998	1998	NUM
inlawrev-3567	1247	12	&	&	CCONJ
inlawrev-3567	1247	13	supp	supp	PROPN
inlawrev-3567	1247	14	.	.	PUNCT
inlawrev-3567	1247	15	2001	2001	NUM
inlawrev-3567	1247	16	)	)	PUNCT
inlawrev-3567	1247	17	.	.	PUNCT
inlawrev-3567	1248	1	506	506	NUM
inlawrev-3567	1248	2	.	.	PUNCT
inlawrev-3567	1249	1	w'////am.s	w'////am.	NOUN
inlawrev-3567	1249	2	,	,	PUNCT
inlawrev-3567	1249	3	742	742	NUM
inlawrev-3567	1249	4	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1249	5	at	at	ADP
inlawrev-3567	1249	6	564	564	NUM
inlawrev-3567	1249	7	.	.	PUNCT
inlawrev-3567	1250	1	507	507	NUM
inlawrev-3567	1250	2	.	.	PUNCT
inlawrev-3567	1251	1	i	i	PRON
inlawrev-3567	1251	2	d	d	PROPN
inlawrev-3567	1251	3	508	508	NUM
inlawrev-3567	1251	4	.	.	PUNCT
inlawrev-3567	1252	1	/^.	/^.	PUNCT
inlawrev-3567	1252	2	at	at	ADP
inlawrev-3567	1252	3	564	564	NUM
inlawrev-3567	1252	4	-	-	SYM
inlawrev-3567	1252	5	65	65	NUM
inlawrev-3567	1252	6	.	.	PUNCT
inlawrev-3567	1252	7	509	509	NUM
inlawrev-3567	1252	8	.	.	NOUN
inlawrev-3567	1252	9	748	748	NUM
inlawrev-3567	1252	10	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1252	11	449	449	NUM
inlawrev-3567	1252	12	(	(	PUNCT
inlawrev-3567	1252	13	ind	ind	NOUN
inlawrev-3567	1252	14	.	.	PUNCT
inlawrev-3567	1253	1	t.c	t.c	PROPN
inlawrev-3567	1253	2	.	.	PROPN
inlawrev-3567	1253	3	2001	2001	NUM
inlawrev-3567	1253	4	)	)	PUNCT
inlawrev-3567	1253	5	.	.	PUNCT
inlawrev-3567	1254	1	510	510	NUM
inlawrev-3567	1254	2	.	.	PUNCT
inlawrev-3567	1255	1	/rf	/rf	PUNCT
inlawrev-3567	1255	2	.	.	PUNCT
inlawrev-3567	1256	1	at451	at451	PROPN
inlawrev-3567	1256	2	.	.	PUNCT
inlawrev-3567	1257	1	511	511	NUM
inlawrev-3567	1257	2	.	.	PUNCT
inlawrev-3567	1258	1	/^.	/^.	PUNCT
inlawrev-3567	1258	2	at	at	ADP
inlawrev-3567	1258	3	450	450	NUM
inlawrev-3567	1258	4	.	.	PUNCT
inlawrev-3567	1259	1	see	see	VERB
inlawrev-3567	1259	2	ind	ind	PROPN
inlawrev-3567	1259	3	.	.	PUNCT
inlawrev-3567	1260	1	code	code	PROPN
inlawrev-3567	1260	2	§	§	PROPN
inlawrev-3567	1260	3	§	§	PROPN
inlawrev-3567	1260	4	6	6	NUM
inlawrev-3567	1260	5	-	-	SYM
inlawrev-3567	1260	6	7	7	NUM
inlawrev-3567	1260	7	-	-	PUNCT
inlawrev-3567	1260	8	3	3	NUM
inlawrev-3567	1260	9	-	-	SYM
inlawrev-3567	1260	10	1	1	NUM
inlawrev-3567	1260	11	to	to	ADP
inlawrev-3567	1260	12	-20	-20	NUM
inlawrev-3567	1260	13	(	(	PUNCT
inlawrev-3567	1260	14	2001	2001	NUM
inlawrev-3567	1260	15	)	)	PUNCT
inlawrev-3567	1260	16	.	.	PUNCT
inlawrev-3567	1261	1	5	5	NUM
inlawrev-3567	1261	2	1	1	NUM
inlawrev-3567	1261	3	2	2	NUM
inlawrev-3567	1261	4	.	.	PUNCT
inlawrev-3567	1261	5	cliffu	cliffu	VERB
inlawrev-3567	1261	6	748	748	NUM
inlawrev-3567	1261	7	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1261	8	at	at	ADP
inlawrev-3567	1261	9	454	454	NUM
inlawrev-3567	1261	10	.	.	PUNCT
inlawrev-3567	1262	1	513	513	NUM
inlawrev-3567	1262	2	.	.	PUNCT
inlawrev-3567	1263	1	id.dx	id.dx	PROPN
inlawrev-3567	1263	2	453	453	NUM
inlawrev-3567	1263	3	.	.	PUNCT
inlawrev-3567	1264	1	although	although	SCONJ
inlawrev-3567	1264	2	the	the	DET
inlawrev-3567	1264	3	state	state	NOUN
inlawrev-3567	1264	4	submitted	submit	VERB
inlawrev-3567	1264	5	clifft	clifft	NOUN
inlawrev-3567	1264	6	to	to	ADP
inlawrev-3567	1264	7	a	a	DET
inlawrev-3567	1264	8	criminal	criminal	ADJ
inlawrev-3567	1264	9	trial	trial	NOUN
inlawrev-3567	1264	10	,	,	PUNCT
inlawrev-3567	1264	11	the	the	DET
inlawrev-3567	1264	12	cset	cset	NOUN
inlawrev-3567	1264	13	did	do	AUX
inlawrev-3567	1264	14	not	not	PART
inlawrev-3567	1264	15	violate	violate	VERB
inlawrev-3567	1264	16	double	double	ADJ
inlawrev-3567	1264	17	jeopardy	jeopardy	NOUN
inlawrev-3567	1264	18	because	because	SCONJ
inlawrev-3567	1264	19	the	the	DET
inlawrev-3567	1264	20	jeopardy	jeopardy	NOUN
inlawrev-3567	1264	21	in	in	ADP
inlawrev-3567	1264	22	cset	cset	NOUN
inlawrev-3567	1264	23	cases	case	NOUN
inlawrev-3567	1264	24	attaches	attach	VERB
inlawrev-3567	1264	25	at	at	ADP
inlawrev-3567	1264	26	the	the	DET
inlawrev-3567	1264	27	moment	moment	NOUN
inlawrev-3567	1264	28	of	of	ADP
inlawrev-3567	1264	29	the	the	DET
inlawrev-3567	1264	30	assessment	assessment	NOUN
inlawrev-3567	1264	31	,	,	PUNCT
inlawrev-3567	1264	32	which	which	PRON
inlawrev-3567	1264	33	occurred	occur	VERB
inlawrev-3567	1264	34	before	before	ADP
inlawrev-3567	1264	35	the	the	DET
inlawrev-3567	1264	36	criminal	criminal	ADJ
inlawrev-3567	1264	37	case	case	NOUN
inlawrev-3567	1264	38	here	here	ADV
inlawrev-3567	1264	39	.	.	PUNCT
inlawrev-3567	1265	1	i	i	PRON
inlawrev-3567	1265	2	d.	d.	PROPN
inlawrev-3567	1265	3	at	at	ADP
inlawrev-3567	1265	4	451	451	NUM
inlawrev-3567	1265	5	.	.	PUNCT
inlawrev-3567	1266	1	see	see	VERB
inlawrev-3567	1266	2	clifft	clifft	NOUN
inlawrev-3567	1266	3	v.	v.	ADP
inlawrev-3567	1266	4	ind	ind	PROPN
inlawrev-3567	1266	5	.	.	PUNCT
inlawrev-3567	1267	1	dep't	dep't	NOUN
inlawrev-3567	1267	2	of	of	ADP
inlawrev-3567	1267	3	state	state	NOUN
inlawrev-3567	1267	4	revenue	revenue	NOUN
inlawrev-3567	1267	5	,	,	PUNCT
inlawrev-3567	1267	6	660	660	NUM
inlawrev-3567	1267	7	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1267	8	3	3	NUM
inlawrev-3567	1267	9	1	1	NUM
inlawrev-3567	1267	10	(	(	PUNCT
inlawrev-3567	1267	11	ind	ind	NOUN
inlawrev-3567	1267	12	.	.	PUNCT
inlawrev-3567	1267	13	1	1	NUM
inlawrev-3567	1267	14	995	995	NUM
inlawrev-3567	1267	15	)	)	PUNCT
inlawrev-3567	1267	16	.	.	PUNCT
inlawrev-3567	1268	1	in	in	ADP
inlawrev-3567	1268	2	other	other	ADJ
inlawrev-3567	1268	3	words	word	NOUN
inlawrev-3567	1268	4	,	,	PUNCT
inlawrev-3567	1268	5	a	a	DET
inlawrev-3567	1268	6	doublejeopardy	doublejeopardy	ADJ
inlawrev-3567	1268	7	issue	issue	NOUN
inlawrev-3567	1268	8	would	would	AUX
inlawrev-3567	1268	9	only	only	ADV
inlawrev-3567	1268	10	apply	apply	VERB
inlawrev-3567	1268	11	against	against	ADP
inlawrev-3567	1268	12	the	the	DET
inlawrev-3567	1268	13	subsequent	subsequent	ADJ
inlawrev-3567	1268	14	criminal	criminal	ADJ
inlawrev-3567	1268	15	jeopardy	jeopardy	NOUN
inlawrev-3567	1268	16	and	and	CCONJ
inlawrev-3567	1268	17	not	not	PART
inlawrev-3567	1268	18	the	the	DET
inlawrev-3567	1268	19	initial	initial	ADJ
inlawrev-3567	1268	20	tax	tax	NOUN
inlawrev-3567	1268	21	jeopardy	jeopardy	NOUN
inlawrev-3567	1268	22	.	.	PUNCT
inlawrev-3567	1269	1	1578	1578	NUM
inlawrev-3567	1269	2	indiana	indiana	PROPN
inlawrev-3567	1269	3	law	law	PROPN
inlawrev-3567	1269	4	review	review	NOUN
inlawrev-3567	1269	5	[	[	X
inlawrev-3567	1269	6	vol	vol	NOUN
inlawrev-3567	1269	7	.	.	PUNCT
inlawrev-3567	1270	1	35:1541	35:1541	NUM
inlawrev-3567	1270	2	in	in	ADP
inlawrev-3567	1270	3	clifft	clifft	NOUN
inlawrev-3567	1270	4	's	's	PART
inlawrev-3567	1270	5	house.^	house.^	NOUN
inlawrev-3567	1270	6	'	'	PUNCT
inlawrev-3567	1270	7	"	"	PUNCT
inlawrev-3567	1270	8	*	*	PUNCT
inlawrev-3567	1270	9	this	this	DET
inlawrev-3567	1270	10	evidence	evidence	NOUN
inlawrev-3567	1270	11	was	be	AUX
inlawrev-3567	1270	12	sufficient	sufficient	ADJ
inlawrev-3567	1270	13	for	for	SCONJ
inlawrev-3567	1270	14	the	the	DET
inlawrev-3567	1270	15	court	court	NOUN
inlawrev-3567	1270	16	to	to	PART
inlawrev-3567	1270	17	affirm	affirm	VERB
inlawrev-3567	1270	18	the	the	DET
inlawrev-3567	1270	19	cset	cset	PROPN
inlawrev-3567	1270	20	assessment.^'^	assessment.^'^	PROPN
inlawrev-3567	1270	21	f.	f.	PROPN
inlawrev-3567	1270	22	financial	financial	PROPN
inlawrev-3567	1270	23	institutions	institution	NOUN
inlawrev-3567	1270	24	tax	tax	VERB
inlawrev-3567	1270	25	1	1	NUM
inlawrev-3567	1270	26	.	.	PUNCT
inlawrev-3567	1270	27	salin	salin	PROPN
inlawrev-3567	1270	28	bancshares	bancshares	PROPN
inlawrev-3567	1270	29	,	,	PUNCT
inlawrev-3567	1270	30	inc	inc	PROPN
inlawrev-3567	1270	31	.	.	PROPN
inlawrev-3567	1271	1	v.	v.	PROPN
inlawrev-3567	1271	2	indiana	indiana	PROPN
inlawrev-3567	1271	3	department	department	PROPN
inlawrev-3567	1271	4	of	of	ADP
inlawrev-3567	1271	5	revenue.^'^—salin	revenue.^'^—salin	PROPN
inlawrev-3567	1271	6	bancshares	bancshares	PROPN
inlawrev-3567	1271	7	,	,	PUNCT
inlawrev-3567	1271	8	inc	inc	PROPN
inlawrev-3567	1271	9	.	.	PROPN
inlawrev-3567	1272	1	(	(	PUNCT
inlawrev-3567	1272	2	"	"	PUNCT
inlawrev-3567	1272	3	salin	salin	NOUN
inlawrev-3567	1272	4	"	"	PUNCT
inlawrev-3567	1272	5	)	)	PUNCT
inlawrev-3567	1272	6	is	be	AUX
inlawrev-3567	1272	7	an	an	DET
inlawrev-3567	1272	8	indiana	indiana	PROPN
inlawrev-3567	1272	9	corporation	corporation	NOUN
inlawrev-3567	1272	10	that	that	PRON
inlawrev-3567	1272	11	is	be	AUX
inlawrev-3567	1272	12	subject	subject	ADJ
inlawrev-3567	1272	13	to	to	ADP
inlawrev-3567	1272	14	the	the	DET
inlawrev-3567	1272	15	financial	financial	ADJ
inlawrev-3567	1272	16	institutions	institution	NOUN
inlawrev-3567	1272	17	tax	tax	NOUN
inlawrev-3567	1272	18	(	(	PUNCT
inlawrev-3567	1272	19	fit).^'^	fit).^'^	NOUN
inlawrev-3567	1272	20	the	the	DET
inlawrev-3567	1272	21	fit	fit	NOUN
inlawrev-3567	1272	22	is	be	AUX
inlawrev-3567	1272	23	an	an	DET
inlawrev-3567	1272	24	"	"	PUNCT
inlawrev-3567	1272	25	excise	excise	NOUN
inlawrev-3567	1272	26	tax	tax	NOUN
inlawrev-3567	1272	27	on	on	ADP
inlawrev-3567	1272	28	the	the	DET
inlawrev-3567	1272	29	exercise	exercise	NOUN
inlawrev-3567	1272	30	of	of	ADP
inlawrev-3567	1272	31	the	the	DET
inlawrev-3567	1272	32	corporate	corporate	ADJ
inlawrev-3567	1272	33	privilege	privilege	NOUN
inlawrev-3567	1272	34	ofoperation	ofoperation	NOUN
inlawrev-3567	1272	35	as	as	ADP
inlawrev-3567	1272	36	a	a	DET
inlawrev-3567	1272	37	financial	financial	ADJ
inlawrev-3567	1272	38	institution	institution	NOUN
inlawrev-3567	1272	39	in	in	ADP
inlawrev-3567	1272	40	indiana	indiana	PROPN
inlawrev-3567	1272	41	.	.	PUNCT
inlawrev-3567	1273	1	"^	"^	PUNCT
inlawrev-3567	1273	2	'	'	X
inlawrev-3567	1273	3	*	*	PUNCT
inlawrev-3567	1273	4	the	the	DET
inlawrev-3567	1273	5	financial	financial	ADJ
inlawrev-3567	1273	6	institution	institution	NOUN
inlawrev-3567	1273	7	subject	subject	ADJ
inlawrev-3567	1273	8	to	to	ADP
inlawrev-3567	1273	9	this	this	DET
inlawrev-3567	1273	10	tax	tax	NOUN
inlawrev-3567	1273	11	must	must	AUX
inlawrev-3567	1273	12	,	,	PUNCT
inlawrev-3567	1273	13	among	among	ADP
inlawrev-3567	1273	14	other	other	ADJ
inlawrev-3567	1273	15	things	thing	NOUN
inlawrev-3567	1273	16	,	,	PUNCT
inlawrev-3567	1273	17	submit	submit	VERB
inlawrev-3567	1273	18	to	to	ADP
inlawrev-3567	1273	19	the	the	DET
inlawrev-3567	1273	20	idr	idr	PROPN
inlawrev-3567	1273	21	the	the	DET
inlawrev-3567	1273	22	amount	amount	NOUN
inlawrev-3567	1273	23	of	of	ADP
inlawrev-3567	1273	24	federal	federal	ADJ
inlawrev-3567	1273	25	adjusted	adjust	VERB
inlawrev-3567	1273	26	gross	gross	ADJ
inlawrev-3567	1273	27	income	income	NOUN
inlawrev-3567	1273	28	tax	tax	NOUN
inlawrev-3567	1273	29	paid	pay	VERB
inlawrev-3567	1273	30	for	for	ADP
inlawrev-3567	1273	31	a	a	DET
inlawrev-3567	1273	32	particular	particular	ADJ
inlawrev-3567	1273	33	year	year	NOUN
inlawrev-3567	1273	34	,	,	PUNCT
inlawrev-3567	1273	35	and	and	CCONJ
inlawrev-3567	1273	36	then	then	ADV
inlawrev-3567	1273	37	the	the	DET
inlawrev-3567	1273	38	idr	idr	PROPN
inlawrev-3567	1273	39	will	will	AUX
inlawrev-3567	1273	40	calculate	calculate	VERB
inlawrev-3567	1273	41	the	the	DET
inlawrev-3567	1273	42	fit	fit	ADJ
inlawrev-3567	1273	43	liability	liability	NOUN
inlawrev-3567	1273	44	for	for	ADP
inlawrev-3567	1273	45	that	that	DET
inlawrev-3567	1273	46	year.^'^	year.^'^	PROPN
inlawrev-3567	1273	47	in	in	ADP
inlawrev-3567	1273	48	1995	1995	NUM
inlawrev-3567	1273	49	,	,	PUNCT
inlawrev-3567	1273	50	salin	salin	PROPN
inlawrev-3567	1273	51	entered	enter	VERB
inlawrev-3567	1273	52	into	into	ADP
inlawrev-3567	1273	53	a	a	DET
inlawrev-3567	1273	54	closing	closing	NOUN
inlawrev-3567	1273	55	agreement	agreement	NOUN
inlawrev-3567	1273	56	with	with	ADP
inlawrev-3567	1273	57	the	the	DET
inlawrev-3567	1273	58	irs	irs	PROPN
inlawrev-3567	1273	59	settling	settle	VERB
inlawrev-3567	1273	60	a	a	DET
inlawrev-3567	1273	61	dispute	dispute	NOUN
inlawrev-3567	1273	62	regarding	regard	VERB
inlawrev-3567	1273	63	certain	certain	ADJ
inlawrev-3567	1273	64	deductions	deduction	NOUN
inlawrev-3567	1273	65	salin	salin	PROPN
inlawrev-3567	1273	66	had	have	AUX
inlawrev-3567	1273	67	been	be	AUX
inlawrev-3567	1273	68	taking	take	VERB
inlawrev-3567	1273	69	over	over	ADP
inlawrev-3567	1273	70	the	the	DET
inlawrev-3567	1273	71	period	period	NOUN
inlawrev-3567	1273	72	oftime	oftime	NOUN
inlawrev-3567	1273	73	dating	date	VERB
inlawrev-3567	1273	74	back	back	ADV
inlawrev-3567	1273	75	to	to	ADP
inlawrev-3567	1273	76	1984.^^	1984.^^	NUM
inlawrev-3567	1273	77	°	°	NOUN
inlawrev-3567	1273	78	this	this	DET
inlawrev-3567	1273	79	agreement	agreement	NOUN
inlawrev-3567	1273	80	had	have	VERB
inlawrev-3567	1273	81	the	the	DET
inlawrev-3567	1273	82	affect	affect	NOUN
inlawrev-3567	1273	83	ofchanging	ofchange	VERB
inlawrev-3567	1273	84	salin	salin	PROPN
inlawrev-3567	1273	85	's	's	PART
inlawrev-3567	1273	86	federal	federal	ADJ
inlawrev-3567	1273	87	income	income	NOUN
inlawrev-3567	1273	88	tax	tax	NOUN
inlawrev-3567	1273	89	liability	liability	NOUN
inlawrev-3567	1273	90	for	for	ADP
inlawrev-3567	1273	91	the	the	DET
inlawrev-3567	1273	92	year	year	NOUN
inlawrev-3567	1273	93	1991	1991	NUM
inlawrev-3567	1273	94	.	.	PUNCT
inlawrev-3567	1274	1	"	"	PUNCT
inlawrev-3567	1274	2	'	'	PUNCT
inlawrev-3567	1274	3	salin	salin	PROPN
inlawrev-3567	1274	4	did	do	AUX
inlawrev-3567	1274	5	not	not	PART
inlawrev-3567	1274	6	file	file	VERB
inlawrev-3567	1274	7	an	an	DET
inlawrev-3567	1274	8	amended	amend	VERB
inlawrev-3567	1274	9	tax	tax	NOUN
inlawrev-3567	1274	10	return	return	NOUN
inlawrev-3567	1274	11	for	for	ADP
inlawrev-3567	1274	12	the	the	DET
inlawrev-3567	1274	13	year	year	NOUN
inlawrev-3567	1274	14	1991,^^^	1991,^^^	NUM
inlawrev-3567	1274	15	nor	nor	CCONJ
inlawrev-3567	1274	16	did	do	AUX
inlawrev-3567	1274	17	it	it	PRON
inlawrev-3567	1274	18	notify	notify	VERB
inlawrev-3567	1274	19	the	the	DET
inlawrev-3567	1274	20	idr	idr	PROPN
inlawrev-3567	1274	21	of	of	ADP
inlawrev-3567	1274	22	its	its	PRON
inlawrev-3567	1274	23	agreement	agreement	NOUN
inlawrev-3567	1274	24	or	or	CCONJ
inlawrev-3567	1274	25	its	its	PRON
inlawrev-3567	1274	26	increased	increase	VERB
inlawrev-3567	1274	27	tax	tax	NOUN
inlawrev-3567	1274	28	liability	liability	NOUN
inlawrev-3567	1274	29	for	for	ADP
inlawrev-3567	1274	30	1	1	NUM
inlawrev-3567	1274	31	99	99	NUM
inlawrev-3567	1274	32	1	1	NUM
inlawrev-3567	1274	33	."^	."^	PUNCT
inlawrev-3567	1274	34	the	the	DET
inlawrev-3567	1274	35	idr	idr	PROPN
inlawrev-3567	1274	36	audited	audit	VERB
inlawrev-3567	1274	37	salin	salin	PROPN
inlawrev-3567	1274	38	in	in	ADP
inlawrev-3567	1274	39	1996	1996	NUM
inlawrev-3567	1274	40	and	and	CCONJ
inlawrev-3567	1274	41	discovered	discover	VERB
inlawrev-3567	1274	42	a	a	DET
inlawrev-3567	1274	43	deficiency	deficiency	NOUN
inlawrev-3567	1274	44	in	in	ADP
inlawrev-3567	1274	45	salin	salin	PROPN
inlawrev-3567	1274	46	's	's	PART
inlawrev-3567	1274	47	fit	fit	NOUN
inlawrev-3567	1274	48	for	for	SCONJ
inlawrev-3567	1274	49	1991	1991	NUM
inlawrev-3567	1274	50	524	524	NUM
inlawrev-3567	1274	51	saijfj	saijfj	NOUN
inlawrev-3567	1274	52	overpaid	overpay	VERB
inlawrev-3567	1274	53	its	its	PRON
inlawrev-3567	1274	54	fit	fit	NOUN
inlawrev-3567	1274	55	in	in	ADP
inlawrev-3567	1274	56	1993	1993	NUM
inlawrev-3567	1274	57	,	,	PUNCT
inlawrev-3567	1274	58	so	so	CCONJ
inlawrev-3567	1274	59	the	the	DET
inlawrev-3567	1274	60	idr	idr	PROPN
inlawrev-3567	1274	61	applied	apply	VERB
inlawrev-3567	1274	62	the	the	DET
inlawrev-3567	1274	63	subsequent	subsequent	ADJ
inlawrev-3567	1274	64	overpayment	overpayment	NOUN
inlawrev-3567	1274	65	.	.	PUNCT
inlawrev-3567	1275	1	"^	"^	VERB
inlawrev-3567	1275	2	salin	salin	PROPN
inlawrev-3567	1275	3	requested	request	VERB
inlawrev-3567	1275	4	a	a	DET
inlawrev-3567	1275	5	refund	refund	NOUN
inlawrev-3567	1275	6	of	of	ADP
inlawrev-3567	1275	7	its	its	PRON
inlawrev-3567	1275	8	payment	payment	NOUN
inlawrev-3567	1275	9	ofthe	ofthe	ADJ
inlawrev-3567	1275	10	1991	1991	NUM
inlawrev-3567	1275	11	deficiency	deficiency	NOUN
inlawrev-3567	1275	12	arguing	argue	VERB
inlawrev-3567	1275	13	that	that	SCONJ
inlawrev-3567	1275	14	the	the	DET
inlawrev-3567	1275	15	statute	statute	NOUN
inlawrev-3567	1275	16	of	of	ADP
inlawrev-3567	1275	17	limitations	limitation	NOUN
inlawrev-3567	1275	18	for	for	ADP
inlawrev-3567	1275	19	issuing	issue	VERB
inlawrev-3567	1275	20	an	an	DET
inlawrev-3567	1275	21	assessment	assessment	NOUN
inlawrev-3567	1275	22	for	for	ADP
inlawrev-3567	1275	23	1991	1991	NUM
inlawrev-3567	1275	24	had	have	VERB
inlawrev-3567	1275	25	expired.^^^	expired.^^^	PROPN
inlawrev-3567	1275	26	the	the	DET
inlawrev-3567	1275	27	idr	idr	PROPN
inlawrev-3567	1275	28	denied	deny	VERB
inlawrev-3567	1275	29	a	a	DET
inlawrev-3567	1275	30	refund	refund	NOUN
inlawrev-3567	1275	31	.	.	PUNCT
inlawrev-3567	1276	1	"^	"^	VERB
inlawrev-3567	1276	2	salin	salin	PROPN
inlawrev-3567	1276	3	appealed	appeal	VERB
inlawrev-3567	1276	4	this	this	DET
inlawrev-3567	1276	5	denial	denial	NOUN
inlawrev-3567	1276	6	to	to	ADP
inlawrev-3567	1276	7	the	the	DET
inlawrev-3567	1276	8	tax	tax	NOUN
inlawrev-3567	1276	9	court	court	NOUN
inlawrev-3567	1276	10	.	.	PUNCT
inlawrev-3567	1277	1	the	the	DET
inlawrev-3567	1277	2	issues	issue	NOUN
inlawrev-3567	1277	3	before	before	ADP
inlawrev-3567	1277	4	the	the	DET
inlawrev-3567	1277	5	tax	tax	NOUN
inlawrev-3567	1277	6	court	court	NOUN
inlawrev-3567	1277	7	were	be	AUX
inlawrev-3567	1277	8	"	"	PUNCT
inlawrev-3567	1277	9	[	[	PRON
inlawrev-3567	1277	10	w]hether	w]hether	PROPN
inlawrev-3567	1277	11	salin	salin	PROPN
inlawrev-3567	1277	12	was	be	AUX
inlawrev-3567	1277	13	obligated	obligate	VERB
inlawrev-3567	1277	14	to	to	PART
inlawrev-3567	1277	15	notify	notify	VERB
inlawrev-3567	1277	16	the	the	DET
inlawrev-3567	1277	17	[	[	X
inlawrev-3567	1277	18	idr	idr	X
inlawrev-3567	1277	19	]	]	X
inlawrev-3567	1277	20	of	of	ADP
inlawrev-3567	1277	21	its	its	PRON
inlawrev-3567	1277	22	1995	1995	NUM
inlawrev-3567	1277	23	closing	closing	NOUN
inlawrev-3567	1277	24	agreement	agreement	NOUN
inlawrev-3567	1277	25	with	with	ADP
inlawrev-3567	1277	26	the	the	DET
inlawrev-3567	1277	27	irs	irs	PROPN
inlawrev-3567	1277	28	"	"	PUNCT
inlawrev-3567	1277	29	"	"	PUNCT
inlawrev-3567	1277	30	*	*	PUNCT
inlawrev-3567	1277	31	and	and	CCONJ
inlawrev-3567	1277	32	"	"	PUNCT
inlawrev-3567	1277	33	whether	whether	SCONJ
inlawrev-3567	1277	34	the	the	DET
inlawrev-3567	1277	35	[	[	X
inlawrev-3567	1277	36	idr	idr	X
inlawrev-3567	1277	37	]	]	NOUN
inlawrev-3567	1277	38	's	's	PART
inlawrev-3567	1277	39	assessment	assessment	NOUN
inlawrev-3567	1277	40	of	of	ADP
inlawrev-3567	1277	41	salin	salin	PROPN
inlawrev-3567	1277	42	for	for	ADP
inlawrev-3567	1277	43	deficient	deficient	ADJ
inlawrev-3567	1277	44	fit	fit	ADJ
inlawrev-3567	1277	45	payments	payment	NOUN
inlawrev-3567	1277	46	more	more	ADJ
inlawrev-3567	1277	47	than	than	ADP
inlawrev-3567	1277	48	three	three	NUM
inlawrev-3567	1277	49	years	year	NOUN
inlawrev-3567	1277	50	after	after	ADP
inlawrev-3567	1277	51	the	the	DET
inlawrev-3567	1277	52	due	due	ADJ
inlawrev-3567	1277	53	date	date	NOUN
inlawrev-3567	1277	54	for	for	ADP
inlawrev-3567	1277	55	the	the	DET
inlawrev-3567	1277	56	tax	tax	NOUN
inlawrev-3567	1277	57	was	be	AUX
inlawrev-3567	1277	58	untimely	untimely	ADJ
inlawrev-3567	1277	59	"	"	PUNCT
inlawrev-3567	1277	60	^^^	^^^	NOUN
inlawrev-3567	1277	61	regarding	regard	VERB
inlawrev-3567	1277	62	the	the	DET
inlawrev-3567	1277	63	first	first	ADJ
inlawrev-3567	1277	64	issue	issue	NOUN
inlawrev-3567	1277	65	,	,	PUNCT
inlawrev-3567	1277	66	the	the	DET
inlawrev-3567	1277	67	court	court	NOUN
inlawrev-3567	1277	68	held	hold	VERB
inlawrev-3567	1277	69	that	that	SCONJ
inlawrev-3567	1277	70	"	"	PUNCT
inlawrev-3567	1277	71	salin	salin	PROPN
inlawrev-3567	1277	72	was	be	AUX
inlawrev-3567	1277	73	obligated	obligate	VERB
inlawrev-3567	1277	74	to	to	PART
inlawrev-3567	1277	75	and	and	CCONJ
inlawrev-3567	1277	76	failed	fail	VERB
inlawrev-3567	1277	77	to	to	PART
inlawrev-3567	1277	78	notify	notify	VERB
inlawrev-3567	1277	79	the	the	DET
inlawrev-3567	1277	80	[	[	X
inlawrev-3567	1277	81	idr	idr	X
inlawrev-3567	1277	82	]	]	X
inlawrev-3567	1277	83	of	of	ADP
inlawrev-3567	1277	84	its	its	PRON
inlawrev-3567	1277	85	1995	1995	NUM
inlawrev-3567	1277	86	514	514	NUM
inlawrev-3567	1277	87	.	.	PUNCT
inlawrev-3567	1278	1	clifft	clifft	NOUN
inlawrev-3567	1278	2	,	,	PUNCT
inlawrev-3567	1278	3	748	748	NUM
inlawrev-3567	1278	4	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1278	5	at	at	ADP
inlawrev-3567	1278	6	454	454	NUM
inlawrev-3567	1278	7	.	.	PUNCT
inlawrev-3567	1279	1	515	515	NUM
inlawrev-3567	1279	2	.	.	PUNCT
inlawrev-3567	1280	1	i	i	PRON
inlawrev-3567	1280	2	d.	d.	PROPN
inlawrev-3567	1280	3	516	516	NUM
inlawrev-3567	1280	4	.	.	PUNCT
inlawrev-3567	1280	5	744	744	NUM
inlawrev-3567	1280	6	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1280	7	588	588	NUM
inlawrev-3567	1280	8	(	(	PUNCT
inlawrev-3567	1280	9	ind	ind	NOUN
inlawrev-3567	1280	10	.	.	PUNCT
inlawrev-3567	1280	11	t.c	t.c	PROPN
inlawrev-3567	1280	12	.	.	PROPN
inlawrev-3567	1280	13	2000	2000	NUM
inlawrev-3567	1280	14	)	)	PUNCT
inlawrev-3567	1280	15	.	.	PUNCT
inlawrev-3567	1281	1	517	517	NUM
inlawrev-3567	1281	2	.	.	PUNCT
inlawrev-3567	1282	1	i	i	PRON
inlawrev-3567	1282	2	d.	d.	PROPN
inlawrev-3567	1282	3	at	at	ADP
inlawrev-3567	1282	4	590	590	NUM
inlawrev-3567	1282	5	.	.	PUNCT
inlawrev-3567	1283	1	see	see	VERB
inlawrev-3567	1283	2	ind	ind	PROPN
inlawrev-3567	1283	3	.	.	PUNCT
inlawrev-3567	1284	1	code	code	PROPN
inlawrev-3567	1284	2	§	§	PROPN
inlawrev-3567	1284	3	6	6	NUM
inlawrev-3567	1284	4	-	-	SYM
inlawrev-3567	1284	5	5.5	5.5	NUM
inlawrev-3567	1284	6	-	-	PUNCT
inlawrev-3567	1284	7	1	1	NUM
inlawrev-3567	1284	8	-	-	SYM
inlawrev-3567	1284	9	1	1	NUM
inlawrev-3567	1284	10	to	to	ADP
inlawrev-3567	1284	11	-9	-9	ADJ
inlawrev-3567	1284	12	-	-	PUNCT
inlawrev-3567	1284	13	5	5	NUM
inlawrev-3567	1284	14	(	(	PUNCT
inlawrev-3567	1284	15	1998	1998	NUM
inlawrev-3567	1284	16	&	&	CCONJ
inlawrev-3567	1284	17	supp	supp	PROPN
inlawrev-3567	1284	18	.	.	PUNCT
inlawrev-3567	1284	19	2001	2001	NUM
inlawrev-3567	1284	20	)	)	PUNCT
inlawrev-3567	1284	21	.	.	PUNCT
inlawrev-3567	1285	1	5	5	NUM
inlawrev-3567	1285	2	1	1	NUM
inlawrev-3567	1285	3	8	8	NUM
inlawrev-3567	1285	4	.	.	PUNCT
inlawrev-3567	1286	1	salin	salin	PROPN
inlawrev-3567	1286	2	,	,	PUNCT
inlawrev-3567	1286	3	744	744	NUM
inlawrev-3567	1286	4	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1286	5	at	at	ADP
inlawrev-3567	1286	6	59	59	NUM
inlawrev-3567	1286	7	1	1	NUM
inlawrev-3567	1286	8	(	(	PUNCT
inlawrev-3567	1286	9	quoting	quote	VERB
inlawrev-3567	1286	10	ind	ind	NOUN
inlawrev-3567	1286	11	.	.	PUNCT
inlawrev-3567	1287	1	dep't	dep't	PROPN
inlawrev-3567	1287	2	ofstate	ofstate	NOUN
inlawrev-3567	1287	3	revenue	revenue	NOUN
inlawrev-3567	1287	4	v.	v.	ADP
inlawrev-3567	1287	5	fort	fort	PROPN
inlawrev-3567	1287	6	wayne	wayne	PROPN
inlawrev-3567	1287	7	nat	nat	PROPN
inlawrev-3567	1287	8	'	'	PART
inlawrev-3567	1287	9	1	1	NUM
inlawrev-3567	1287	10	corp	corp	PROPN
inlawrev-3567	1287	11	.	.	PROPN
inlawrev-3567	1287	12	,	,	PUNCT
inlawrev-3567	1287	13	649n.e.2d	649n.e.2d	NUM
inlawrev-3567	1287	14	109	109	NUM
inlawrev-3567	1287	15	,	,	PUNCT
inlawrev-3567	1287	16	112	112	NUM
inlawrev-3567	1287	17	(	(	PUNCT
inlawrev-3567	1287	18	ind	ind	NOUN
inlawrev-3567	1287	19	.	.	PUNCT
inlawrev-3567	1287	20	1995	1995	NUM
inlawrev-3567	1287	21	)	)	PUNCT
inlawrev-3567	1287	22	)	)	PUNCT
inlawrev-3567	1287	23	.	.	PUNCT
inlawrev-3567	1288	1	519	519	NUM
inlawrev-3567	1288	2	.	.	PUNCT
inlawrev-3567	1289	1	i	i	PRON
inlawrev-3567	1289	2	d	d	PROPN
inlawrev-3567	1289	3	520	520	NUM
inlawrev-3567	1289	4	.	.	PUNCT
inlawrev-3567	1290	1	/c/.	/c/.	PROPN
inlawrev-3567	1291	1	at	at	ADP
inlawrev-3567	1291	2	590	590	NUM
inlawrev-3567	1291	3	.	.	PUNCT
inlawrev-3567	1292	1	521	521	NUM
inlawrev-3567	1292	2	.	.	PUNCT
inlawrev-3567	1293	1	i	i	PROPN
inlawrev-3567	1293	2	d	d	PROPN
inlawrev-3567	1293	3	522	522	NUM
inlawrev-3567	1293	4	.	.	PUNCT
inlawrev-3567	1294	1	mat	mat	PROPN
inlawrev-3567	1294	2	592	592	NUM
inlawrev-3567	1294	3	.	.	PUNCT
inlawrev-3567	1294	4	523	523	NUM
inlawrev-3567	1294	5	.	.	X
inlawrev-3567	1295	1	mat	mat	VERB
inlawrev-3567	1295	2	590	590	NUM
inlawrev-3567	1295	3	524	524	NUM
inlawrev-3567	1295	4	.	.	PUNCT
inlawrev-3567	1296	1	i	i	PRON
inlawrev-3567	1296	2	d	d	PROPN
inlawrev-3567	1296	3	525	525	NUM
inlawrev-3567	1296	4	.	.	PUNCT
inlawrev-3567	1297	1	i	i	PRON
inlawrev-3567	1297	2	d	d	PROPN
inlawrev-3567	1297	3	526	526	NUM
inlawrev-3567	1297	4	.	.	PUNCT
inlawrev-3567	1298	1	i	i	PRON
inlawrev-3567	1298	2	d	d	PROPN
inlawrev-3567	1298	3	527	527	NUM
inlawrev-3567	1298	4	.	.	PUNCT
inlawrev-3567	1299	1	i	i	PRON
inlawrev-3567	1299	2	d	d	PROPN
inlawrev-3567	1299	3	528	528	NUM
inlawrev-3567	1299	4	.	.	PUNCT
inlawrev-3567	1300	1	i	i	PRON
inlawrev-3567	1300	2	d	d	PROPN
inlawrev-3567	1300	3	529	529	NUM
inlawrev-3567	1300	4	.	.	PUNCT
inlawrev-3567	1301	1	i	i	PRON
inlawrev-3567	1301	2	d	d	PROPN
inlawrev-3567	1301	3	2002	2002	NUM
inlawrev-3567	1301	4	]	]	PUNCT
inlawrev-3567	1301	5	taxation	taxation	NOUN
inlawrev-3567	1301	6	1579	1579	NUM
inlawrev-3567	1301	7	closing	closing	NOUN
inlawrev-3567	1301	8	agreement	agreement	NOUN
inlawrev-3567	1301	9	with	with	ADP
inlawrev-3567	1301	10	the	the	DET
inlawrev-3567	1301	11	irs	irs	PROPN
inlawrev-3567	1301	12	.	.	PUNCT
inlawrev-3567	1302	1	"^^	"^^	PROPN
inlawrev-3567	1302	2	°	°	PROPN
inlawrev-3567	1302	3	the	the	DET
inlawrev-3567	1302	4	fit	fit	ADJ
inlawrev-3567	1302	5	statute	statute	NOUN
inlawrev-3567	1302	6	provides	provide	VERB
inlawrev-3567	1302	7	that	that	SCONJ
inlawrev-3567	1302	8	each	each	DET
inlawrev-3567	1302	9	taxpayer	taxpayer	NOUN
inlawrev-3567	1302	10	must	must	AUX
inlawrev-3567	1302	11	,	,	PUNCT
inlawrev-3567	1302	12	within	within	ADP
inlawrev-3567	1302	13	120	120	NUM
inlawrev-3567	1302	14	days	day	NOUN
inlawrev-3567	1302	15	,	,	PUNCT
inlawrev-3567	1302	16	notify	notify	VERB
inlawrev-3567	1302	17	the	the	DET
inlawrev-3567	1302	18	idr	idr	PROPN
inlawrev-3567	1302	19	of	of	ADP
inlawrev-3567	1302	20	"	"	PUNCT
inlawrev-3567	1302	21	any	any	DET
inlawrev-3567	1302	22	alteration	alteration	NOUN
inlawrev-3567	1302	23	or	or	CCONJ
inlawrev-3567	1302	24	modification	modification	NOUN
inlawrev-3567	1302	25	of	of	ADP
inlawrev-3567	1302	26	a	a	DET
inlawrev-3567	1302	27	federal	federal	ADJ
inlawrev-3567	1302	28	income	income	NOUN
inlawrev-3567	1302	29	tax	tax	NOUN
inlawrev-3567	1302	30	return	return	NOUN
inlawrev-3567	1302	31	.	.	PUNCT
inlawrev-3567	1302	32	.	.	PUNCT
inlawrev-3567	1303	1	.	.	PUNCT
inlawrev-3567	1304	1	including	include	VERB
inlawrev-3567	1304	2	any	any	DET
inlawrev-3567	1304	3	modification	modification	NOUN
inlawrev-3567	1304	4	or	or	CCONJ
inlawrev-3567	1304	5	alteration	alteration	NOUN
inlawrev-3567	1304	6	in	in	ADP
inlawrev-3567	1304	7	the	the	DET
inlawrev-3567	1304	8	amount	amount	NOUN
inlawrev-3567	1304	9	oftax	oftax	NOUN
inlawrev-3567	1304	10	,	,	PUNCT
inlawrev-3567	1304	11	regardless	regardless	ADV
inlawrev-3567	1304	12	ofwhether	ofwhether	ADP
inlawrev-3567	1304	13	the	the	DET
inlawrev-3567	1304	14	modification	modification	NOUN
inlawrev-3567	1304	15	or	or	CCONJ
inlawrev-3567	1304	16	assessment	assessment	NOUN
inlawrev-3567	1304	17	results	result	NOUN
inlawrev-3567	1304	18	from	from	ADP
inlawrev-3567	1304	19	an	an	DET
inlawrev-3567	1304	20	assessment	assessment	NOUN
inlawrev-3567	1304	21	.	.	PUNCT
inlawrev-3567	1304	22	"	"	PUNCT
inlawrev-3567	1304	23	"	"	PUNCT
inlawrev-3567	1304	24	'	'	PUNCT
inlawrev-3567	1304	25	the	the	DET
inlawrev-3567	1304	26	court	court	NOUN
inlawrev-3567	1304	27	held	hold	VERB
inlawrev-3567	1304	28	that	that	SCONJ
inlawrev-3567	1304	29	this	this	DET
inlawrev-3567	1304	30	broad	broad	ADJ
inlawrev-3567	1304	31	language	language	NOUN
inlawrev-3567	1304	32	required	require	VERB
inlawrev-3567	1304	33	sal	sal	NOUN
inlawrev-3567	1304	34	in	in	ADP
inlawrev-3567	1304	35	to	to	PART
inlawrev-3567	1304	36	notify	notify	VERB
inlawrev-3567	1304	37	the	the	DET
inlawrev-3567	1304	38	idr	idr	PROPN
inlawrev-3567	1304	39	of	of	ADP
inlawrev-3567	1304	40	the	the	DET
inlawrev-3567	1304	41	changed	change	VERB
inlawrev-3567	1304	42	liability	liability	NOUN
inlawrev-3567	1304	43	"	"	PUNCT
inlawrev-3567	1304	44	regardless	regardless	ADV
inlawrev-3567	1304	45	of	of	ADP
inlawrev-3567	1304	46	whether	whether	SCONJ
inlawrev-3567	1304	47	alterations	alteration	NOUN
inlawrev-3567	1304	48	or	or	CCONJ
inlawrev-3567	1304	49	modifications	modification	NOUN
inlawrev-3567	1304	50	are	be	AUX
inlawrev-3567	1304	51	made	make	VERB
inlawrev-3567	1304	52	on	on	ADP
inlawrev-3567	1304	53	a	a	DET
inlawrev-3567	1304	54	tax	tax	NOUN
inlawrev-3567	1304	55	return	return	NOUN
inlawrev-3567	1304	56	itselfor	itselfor	NOUN
inlawrev-3567	1304	57	in	in	ADP
inlawrev-3567	1304	58	a	a	DET
inlawrev-3567	1304	59	manner	manner	NOUN
inlawrev-3567	1304	60	that	that	PRON
inlawrev-3567	1304	61	effectively	effectively	ADV
inlawrev-3567	1304	62	alters	alter	VERB
inlawrev-3567	1304	63	or	or	CCONJ
inlawrev-3567	1304	64	modifies	modify	VERB
inlawrev-3567	1304	65	the	the	DET
inlawrev-3567	1304	66	tax	tax	NOUN
inlawrev-3567	1304	67	return	return	NOUN
inlawrev-3567	1304	68	.	.	PUNCT
inlawrev-3567	1305	1	"^^^	"^^^	PUNCT
inlawrev-3567	1305	2	regarding	regard	VERB
inlawrev-3567	1305	3	the	the	DET
inlawrev-3567	1305	4	issue	issue	NOUN
inlawrev-3567	1305	5	ofthe	ofthe	NOUN
inlawrev-3567	1305	6	statute	statute	NOUN
inlawrev-3567	1305	7	of	of	ADP
inlawrev-3567	1305	8	limitations	limitation	NOUN
inlawrev-3567	1305	9	,	,	PUNCT
inlawrev-3567	1305	10	the	the	DET
inlawrev-3567	1305	11	court	court	NOUN
inlawrev-3567	1305	12	held	hold	VERB
inlawrev-3567	1305	13	that	that	SCONJ
inlawrev-3567	1305	14	while	while	SCONJ
inlawrev-3567	1305	15	the	the	DET
inlawrev-3567	1305	16	idr	idr	PROPN
inlawrev-3567	1305	17	did	do	AUX
inlawrev-3567	1305	18	not	not	PART
inlawrev-3567	1305	19	issue	issue	VERB
inlawrev-3567	1305	20	a	a	DET
inlawrev-3567	1305	21	timely	timely	ADV
inlawrev-3567	1305	22	proposed	propose	VERB
inlawrev-3567	1305	23	assessment	assessment	NOUN
inlawrev-3567	1305	24	,	,	PUNCT
inlawrev-3567	1305	25	salin	salin	PROPN
inlawrev-3567	1305	26	was	be	AUX
inlawrev-3567	1305	27	equitably	equitably	ADV
inlawrev-3567	1305	28	estopped	estop	VERB
inlawrev-3567	1305	29	from	from	ADP
inlawrev-3567	1305	30	asserting	assert	VERB
inlawrev-3567	1305	31	this	this	PRON
inlawrev-3567	1305	32	as	as	ADP
inlawrev-3567	1305	33	a	a	DET
inlawrev-3567	1305	34	defense.^^^	defense.^^^	NOUN
inlawrev-3567	1305	35	the	the	DET
inlawrev-3567	1305	36	fit	fit	ADJ
inlawrev-3567	1305	37	statute	statute	NOUN
inlawrev-3567	1305	38	provides	provide	VERB
inlawrev-3567	1305	39	a	a	DET
inlawrev-3567	1305	40	three	three	NUM
inlawrev-3567	1305	41	-	-	PUNCT
inlawrev-3567	1305	42	year	year	NOUN
inlawrev-3567	1305	43	statute	statute	NOUN
inlawrev-3567	1305	44	of	of	ADP
inlawrev-3567	1305	45	limitations	limitation	NOUN
inlawrev-3567	1305	46	after	after	ADP
inlawrev-3567	1305	47	the	the	DET
inlawrev-3567	1305	48	filing	filing	NOUN
inlawrev-3567	1305	49	of	of	ADP
inlawrev-3567	1305	50	a	a	DET
inlawrev-3567	1305	51	return	return	NOUN
inlawrev-3567	1305	52	for	for	ADP
inlawrev-3567	1305	53	issuing	issue	VERB
inlawrev-3567	1305	54	an	an	DET
inlawrev-3567	1305	55	assessment	assessment	NOUN
inlawrev-3567	1305	56	;	;	PUNCT
inlawrev-3567	1305	57	"	"	PUNCT
inlawrev-3567	1305	58	"	"	PUNCT
inlawrev-3567	1305	59	*	*	PUNCT
inlawrev-3567	1305	60	however	however	ADV
inlawrev-3567	1305	61	,	,	PUNCT
inlawrev-3567	1305	62	there	there	PRON
inlawrev-3567	1305	63	is	be	VERB
inlawrev-3567	1305	64	no	no	DET
inlawrev-3567	1305	65	statute	statute	NOUN
inlawrev-3567	1305	66	of	of	ADP
inlawrev-3567	1305	67	limitations	limitation	NOUN
inlawrev-3567	1305	68	ifthe	ifthe	PROPN
inlawrev-3567	1305	69	taxpayer	taxpayer	PROPN
inlawrev-3567	1305	70	fails	fail	VERB
inlawrev-3567	1305	71	to	to	PART
inlawrev-3567	1305	72	file	file	VERB
inlawrev-3567	1305	73	a	a	DET
inlawrev-3567	1305	74	return.^^^	return.^^^	NOUN
inlawrev-3567	1305	75	the	the	DET
inlawrev-3567	1305	76	court	court	NOUN
inlawrev-3567	1305	77	,	,	PUNCT
inlawrev-3567	1305	78	hov^ever	hov^ever	PROPN
inlawrev-3567	1305	79	,	,	PUNCT
inlawrev-3567	1305	80	concluded	conclude	VERB
inlawrev-3567	1305	81	that	that	SCONJ
inlawrev-3567	1305	82	the	the	DET
inlawrev-3567	1305	83	fit	fit	ADJ
inlawrev-3567	1305	84	statute	statute	NOUN
inlawrev-3567	1305	85	did	do	AUX
inlawrev-3567	1305	86	not	not	PART
inlawrev-3567	1305	87	actually	actually	ADV
inlawrev-3567	1305	88	require	require	VERB
inlawrev-3567	1305	89	the	the	DET
inlawrev-3567	1305	90	taxpayer	taxpayer	NOUN
inlawrev-3567	1305	91	to	to	PART
inlawrev-3567	1305	92	file	file	VERB
inlawrev-3567	1305	93	an	an	DET
inlawrev-3567	1305	94	amended	amend	VERB
inlawrev-3567	1305	95	return	return	NOUN
inlawrev-3567	1305	96	if	if	SCONJ
inlawrev-3567	1305	97	the	the	DET
inlawrev-3567	1305	98	federal	federal	ADJ
inlawrev-3567	1305	99	liability	liability	NOUN
inlawrev-3567	1305	100	was	be	AUX
inlawrev-3567	1305	101	altered	alter	VERB
inlawrev-3567	1305	102	or	or	CCONJ
inlawrev-3567	1305	103	modified	modify	VERB
inlawrev-3567	1305	104	.	.	PUNCT
inlawrev-3567	1306	1	"^	"^	VERB
inlawrev-3567	1306	2	the	the	DET
inlawrev-3567	1306	3	express	express	ADJ
inlawrev-3567	1306	4	language	language	NOUN
inlawrev-3567	1306	5	and	and	CCONJ
inlawrev-3567	1306	6	intent	intent	NOUN
inlawrev-3567	1306	7	of	of	ADP
inlawrev-3567	1306	8	the	the	DET
inlawrev-3567	1306	9	statute	statute	NOUN
inlawrev-3567	1306	10	allowed	allow	VERB
inlawrev-3567	1306	11	,	,	PUNCT
inlawrev-3567	1306	12	but	but	CCONJ
inlawrev-3567	1306	13	did	do	AUX
inlawrev-3567	1306	14	not	not	PART
inlawrev-3567	1306	15	require	require	VERB
inlawrev-3567	1306	16	,	,	PUNCT
inlawrev-3567	1306	17	an	an	DET
inlawrev-3567	1306	18	amended	amend	VERB
inlawrev-3567	1306	19	return	return	NOUN
inlawrev-3567	1306	20	to	to	PART
inlawrev-3567	1306	21	be	be	AUX
inlawrev-3567	1306	22	filed	file	VERB
inlawrev-3567	1306	23	to	to	PART
inlawrev-3567	1306	24	constitute	constitute	VERB
inlawrev-3567	1306	25	notice	notice	NOUN
inlawrev-3567	1306	26	for	for	ADP
inlawrev-3567	1306	27	the	the	DET
inlawrev-3567	1306	28	purpose	purpose	NOUN
inlawrev-3567	1306	29	of	of	ADP
inlawrev-3567	1306	30	the	the	DET
inlawrev-3567	1306	31	statute	statute	NOUN
inlawrev-3567	1306	32	of	of	ADP
inlawrev-3567	1306	33	limitations	limitation	NOUN
inlawrev-3567	1306	34	.	.	PUNCT
inlawrev-3567	1307	1	"^	"^	PUNCT
inlawrev-3567	1307	2	therefore	therefore	ADV
inlawrev-3567	1307	3	,	,	PUNCT
inlawrev-3567	1307	4	the	the	DET
inlawrev-3567	1307	5	idr	idr	PROPN
inlawrev-3567	1307	6	only	only	ADV
inlawrev-3567	1307	7	had	have	VERB
inlawrev-3567	1307	8	three	three	NUM
inlawrev-3567	1307	9	years	year	NOUN
inlawrev-3567	1307	10	to	to	PART
inlawrev-3567	1307	11	conduct	conduct	VERB
inlawrev-3567	1307	12	this	this	DET
inlawrev-3567	1307	13	assessment	assessment	NOUN
inlawrev-3567	1307	14	,	,	PUNCT
inlawrev-3567	1307	15	which	which	PRON
inlawrev-3567	1307	16	it	it	PRON
inlawrev-3567	1307	17	failed	fail	VERB
inlawrev-3567	1307	18	to	to	PART
inlawrev-3567	1307	19	do	do	VERB
inlawrev-3567	1307	20	.	.	PUNCT
inlawrev-3567	1308	1	"^	"^	PUNCT
inlawrev-3567	1308	2	the	the	DET
inlawrev-3567	1308	3	court	court	NOUN
inlawrev-3567	1308	4	,	,	PUNCT
inlawrev-3567	1308	5	however	however	ADV
inlawrev-3567	1308	6	,	,	PUNCT
inlawrev-3567	1308	7	held	hold	VERB
inlawrev-3567	1308	8	that	that	SCONJ
inlawrev-3567	1308	9	salin	salin	PROPN
inlawrev-3567	1308	10	was	be	AUX
inlawrev-3567	1308	11	equitably	equitably	ADV
inlawrev-3567	1308	12	estopped	estop	VERB
inlawrev-3567	1308	13	from	from	ADP
inlawrev-3567	1308	14	asserting	assert	VERB
inlawrev-3567	1308	15	the	the	DET
inlawrev-3567	1308	16	statute	statute	NOUN
inlawrev-3567	1308	17	of	of	ADP
inlawrev-3567	1308	18	limitations	limitation	NOUN
inlawrev-3567	1308	19	as	as	ADP
inlawrev-3567	1308	20	a	a	DET
inlawrev-3567	1308	21	defense	defense	NOUN
inlawrev-3567	1308	22	.	.	PUNCT
inlawrev-3567	1309	1	"^	"^	VERB
inlawrev-3567	1309	2	the	the	DET
inlawrev-3567	1309	3	elements	element	NOUN
inlawrev-3567	1309	4	ofequitable	ofequitable	ADJ
inlawrev-3567	1309	5	estoppel	estoppel	NOUN
inlawrev-3567	1309	6	are	be	AUX
inlawrev-3567	1309	7	:	:	PUNCT
inlawrev-3567	1309	8	(	(	PUNCT
inlawrev-3567	1309	9	1	1	X
inlawrev-3567	1309	10	)	)	PUNCT
inlawrev-3567	1309	11	a	a	DET
inlawrev-3567	1309	12	representation	representation	NOUN
inlawrev-3567	1309	13	or	or	CCONJ
inlawrev-3567	1309	14	concealment	concealment	NOUN
inlawrev-3567	1309	15	of	of	ADP
inlawrev-3567	1309	16	a	a	DET
inlawrev-3567	1309	17	material	material	ADJ
inlawrev-3567	1309	18	fact	fact	NOUN
inlawrev-3567	1309	19	;	;	PUNCT
inlawrev-3567	1309	20	(	(	PUNCT
inlawrev-3567	1309	21	2	2	X
inlawrev-3567	1309	22	)	)	PUNCT
inlawrev-3567	1309	23	made	make	VERB
inlawrev-3567	1309	24	by	by	ADP
inlawrev-3567	1309	25	a	a	DET
inlawrev-3567	1309	26	person	person	NOUN
inlawrev-3567	1309	27	with	with	ADP
inlawrev-3567	1309	28	knowledge	knowledge	NOUN
inlawrev-3567	1309	29	of	of	ADP
inlawrev-3567	1309	30	the	the	DET
inlawrev-3567	1309	31	fact	fact	NOUN
inlawrev-3567	1309	32	and	and	CCONJ
inlawrev-3567	1309	33	with	with	ADP
inlawrev-3567	1309	34	the	the	DET
inlawrev-3567	1309	35	intention	intention	NOUN
inlawrev-3567	1309	36	that	that	SCONJ
inlawrev-3567	1309	37	the	the	DET
inlawrev-3567	1309	38	other	other	ADJ
inlawrev-3567	1309	39	party	party	PROPN
inlawrev-3567	1309	40	act	act	NOUN
inlawrev-3567	1309	41	upon	upon	SCONJ
inlawrev-3567	1309	42	it	it	PRON
inlawrev-3567	1309	43	;	;	PUNCT
inlawrev-3567	1309	44	(	(	PUNCT
inlawrev-3567	1309	45	3	3	X
inlawrev-3567	1309	46	)	)	PUNCT
inlawrev-3567	1309	47	to	to	ADP
inlawrev-3567	1309	48	a	a	DET
inlawrev-3567	1309	49	party	party	NOUN
inlawrev-3567	1309	50	ignorant	ignorant	ADJ
inlawrev-3567	1309	51	ofthe	ofthe	ADJ
inlawrev-3567	1309	52	fact	fact	NOUN
inlawrev-3567	1309	53	;	;	PUNCT
inlawrev-3567	1309	54	(	(	PUNCT
inlawrev-3567	1309	55	4	4	X
inlawrev-3567	1309	56	)	)	PUNCT
inlawrev-3567	1309	57	which	which	PRON
inlawrev-3567	1309	58	induces	induce	VERB
inlawrev-3567	1309	59	the	the	DET
inlawrev-3567	1309	60	other	other	ADJ
inlawrev-3567	1309	61	party	party	NOUN
inlawrev-3567	1309	62	to	to	PART
inlawrev-3567	1309	63	rely	rely	VERB
inlawrev-3567	1309	64	or	or	CCONJ
inlawrev-3567	1309	65	act	act	VERB
inlawrev-3567	1309	66	upon	upon	SCONJ
inlawrev-3567	1309	67	it	it	PRON
inlawrev-3567	1309	68	to	to	ADP
inlawrev-3567	1309	69	his	his	PRON
inlawrev-3567	1309	70	detriment.^'*^	detriment.^'*^	PROPN
inlawrev-3567	1309	71	the	the	DET
inlawrev-3567	1309	72	court	court	NOUN
inlawrev-3567	1309	73	concluded	conclude	VERB
inlawrev-3567	1309	74	that	that	SCONJ
inlawrev-3567	1309	75	salin	salin	PROPN
inlawrev-3567	1309	76	failed	fail	VERB
inlawrev-3567	1309	77	in	in	ADP
inlawrev-3567	1309	78	its	its	PRON
inlawrev-3567	1309	79	statutory	statutory	ADJ
inlawrev-3567	1309	80	duty	duty	NOUN
inlawrev-3567	1309	81	to	to	PART
inlawrev-3567	1309	82	notify	notify	VERB
inlawrev-3567	1309	83	the	the	DET
inlawrev-3567	1309	84	idr	idr	PROPN
inlawrev-3567	1309	85	of	of	ADP
inlawrev-3567	1309	86	its	its	PRON
inlawrev-3567	1309	87	closing	closing	NOUN
inlawrev-3567	1309	88	agreement	agreement	NOUN
inlawrev-3567	1309	89	with	with	ADP
inlawrev-3567	1309	90	the	the	DET
inlawrev-3567	1309	91	irs.^	irs.^	NOUN
inlawrev-3567	1309	92	"	"	PUNCT
inlawrev-3567	1309	93	*	*	NOUN
inlawrev-3567	1309	94	'	'	PUNCT
inlawrev-3567	1309	95	the	the	DET
inlawrev-3567	1309	96	court	court	NOUN
inlawrev-3567	1309	97	stated	state	VERB
inlawrev-3567	1309	98	:	:	PUNCT
inlawrev-3567	1309	99	"	"	PUNCT
inlawrev-3567	1309	100	the	the	DET
inlawrev-3567	1309	101	[	[	X
inlawrev-3567	1309	102	idr	idr	X
inlawrev-3567	1309	103	]	]	X
inlawrev-3567	1309	104	had	have	VERB
inlawrev-3567	1309	105	every	every	DET
inlawrev-3567	1309	106	right	right	NOUN
inlawrev-3567	1309	107	to	to	PART
inlawrev-3567	1309	108	presume	presume	VERB
inlawrev-3567	1309	109	that	that	SCONJ
inlawrev-3567	1309	110	salin	salin	PROPN
inlawrev-3567	1309	111	would	would	AUX
inlawrev-3567	1309	112	notify	notify	VERB
inlawrev-3567	1309	113	it	it	PRON
inlawrev-3567	1309	114	of	of	ADP
inlawrev-3567	1309	115	changes	change	NOUN
inlawrev-3567	1309	116	in	in	ADP
inlawrev-3567	1309	117	salin	salin	PROPN
inlawrev-3567	1309	118	's	's	PART
inlawrev-3567	1309	119	federal	federal	ADJ
inlawrev-3567	1309	120	tax	tax	NOUN
inlawrev-3567	1309	121	liability	liability	NOUN
inlawrev-3567	1309	122	.	.	PUNCT
inlawrev-3567	1310	1	the	the	DET
inlawrev-3567	1310	2	court	court	NOUN
inlawrev-3567	1310	3	will	will	AUX
inlawrev-3567	1310	4	not	not	PART
inlawrev-3567	1310	5	allow	allow	VERB
inlawrev-3567	1310	6	salin	salin	PROPN
inlawrev-3567	1310	7	to	to	PART
inlawrev-3567	1310	8	disclaim	disclaim	VERB
inlawrev-3567	1310	9	its	its	PRON
inlawrev-3567	1310	10	obligation	obligation	NOUN
inlawrev-3567	1310	11	to	to	PART
inlawrev-3567	1310	12	notify	notify	VERB
inlawrev-3567	1310	13	the	the	DET
inlawrev-3567	1310	14	[	[	X
inlawrev-3567	1310	15	idr	idr	X
inlawrev-3567	1310	16	]	]	X
inlawrev-3567	1310	17	ofthe	ofthe	NOUN
inlawrev-3567	1310	18	closing	closing	NOUN
inlawrev-3567	1310	19	agreement	agreement	NOUN
inlawrev-3567	1310	20	's	's	PART
inlawrev-3567	1310	21	terms	term	NOUN
inlawrev-3567	1310	22	.	.	PUNCT
inlawrev-3567	1311	1	salin	salin	PROPN
inlawrev-3567	1311	2	's	's	PART
inlawrev-3567	1311	3	conduct	conduct	NOUN
inlawrev-3567	1311	4	amounted	amount	VERB
inlawrev-3567	1311	5	to	to	ADP
inlawrev-3567	1311	6	constructive	constructive	ADJ
inlawrev-3567	1311	7	fraud	fraud	NOUN
inlawrev-3567	1311	8	on	on	ADP
inlawrev-3567	1311	9	its	its	PRON
inlawrev-3567	1311	10	part	part	NOUN
inlawrev-3567	1311	11	.	.	PUNCT
inlawrev-3567	1312	1	"^"*^	"^"*^	PUNCT
inlawrev-3567	1312	2	as	as	ADP
inlawrev-3567	1312	3	a	a	DET
inlawrev-3567	1312	4	result	result	NOUN
inlawrev-3567	1312	5	,	,	PUNCT
inlawrev-3567	1312	6	the	the	DET
inlawrev-3567	1312	7	court	court	NOUN
inlawrev-3567	1312	8	granted	grant	VERB
inlawrev-3567	1312	9	summaryjudgment	summaryjudgment	NOUN
inlawrev-3567	1312	10	for	for	ADP
inlawrev-3567	1312	11	the	the	DET
inlawrev-3567	1312	12	idr	idr	PROPN
inlawrev-3567	1312	13	,	,	PUNCT
inlawrev-3567	1312	14	thereby	thereby	ADV
inlawrev-3567	1312	15	530	530	NUM
inlawrev-3567	1312	16	.	.	PUNCT
inlawrev-3567	1313	1	i	i	PRON
inlawrev-3567	1313	2	d.	d.	PROPN
inlawrev-3567	1313	3	at	at	ADP
inlawrev-3567	1313	4	593	593	NUM
inlawrev-3567	1313	5	.	.	PUNCT
inlawrev-3567	1314	1	531	531	NUM
inlawrev-3567	1314	2	.	.	PUNCT
inlawrev-3567	1315	1	ind	ind	PROPN
inlawrev-3567	1315	2	.	.	PUNCT
inlawrev-3567	1316	1	code	code	PROPN
inlawrev-3567	1316	2	§	§	PROPN
inlawrev-3567	1316	3	6	6	NUM
inlawrev-3567	1316	4	-	-	SYM
inlawrev-3567	1316	5	5.5	5.5	NUM
inlawrev-3567	1316	6	-	-	PUNCT
inlawrev-3567	1316	7	6	6	NUM
inlawrev-3567	1316	8	-	-	PUNCT
inlawrev-3567	1316	9	6(a	6(a	NUM
inlawrev-3567	1316	10	)	)	PUNCT
inlawrev-3567	1316	11	(	(	PUNCT
inlawrev-3567	1316	12	1998	1998	NUM
inlawrev-3567	1316	13	&	&	CCONJ
inlawrev-3567	1316	14	supp	supp	PROPN
inlawrev-3567	1316	15	.	.	PUNCT
inlawrev-3567	1317	1	2001	2001	NUM
inlawrev-3567	1317	2	)	)	PUNCT
inlawrev-3567	1317	3	.	.	PUNCT
inlawrev-3567	1318	1	532	532	NUM
inlawrev-3567	1318	2	.	.	X
inlawrev-3567	1319	1	5a	5a	NUM
inlawrev-3567	1319	2	/	/	SYM
inlawrev-3567	1319	3	m	m	PROPN
inlawrev-3567	1319	4	,	,	PUNCT
inlawrev-3567	1319	5	744n.e.2dat593	744n.e.2dat593	NUM
inlawrev-3567	1319	6	.	.	PUNCT
inlawrev-3567	1320	1	533	533	NUM
inlawrev-3567	1320	2	.	.	PUNCT
inlawrev-3567	1321	1	/£/.	/£/.	PROPN
inlawrev-3567	1321	2	at595	at595	NOUN
inlawrev-3567	1321	3	.	.	PUNCT
inlawrev-3567	1322	1	534	534	NUM
inlawrev-3567	1322	2	.	.	PUNCT
inlawrev-3567	1323	1	jd	jd	PROPN
inlawrev-3567	1323	2	.	.	PUNCT
inlawrev-3567	1324	1	5ee	5ee	ADJ
inlawrev-3567	1324	2	ind	ind	PROPN
inlawrev-3567	1324	3	.	.	PUNCT
inlawrev-3567	1325	1	code	code	PROPN
inlawrev-3567	1325	2	§	§	PROPN
inlawrev-3567	1325	3	6	6	NUM
inlawrev-3567	1325	4	-	-	SYM
inlawrev-3567	1325	5	8.1	8.1	NUM
inlawrev-3567	1325	6	-	-	PUNCT
inlawrev-3567	1325	7	5	5	NUM
inlawrev-3567	1325	8	-	-	PUNCT
inlawrev-3567	1325	9	2(a)(l	2(a)(l	NUM
inlawrev-3567	1325	10	)	)	PUNCT
inlawrev-3567	1325	11	(	(	PUNCT
inlawrev-3567	1325	12	1998	1998	NUM
inlawrev-3567	1325	13	&	&	CCONJ
inlawrev-3567	1325	14	supp	supp	PROPN
inlawrev-3567	1325	15	.	.	PUNCT
inlawrev-3567	1326	1	2001	2001	NUM
inlawrev-3567	1326	2	)	)	PUNCT
inlawrev-3567	1326	3	.	.	PUNCT
inlawrev-3567	1327	1	535	535	NUM
inlawrev-3567	1327	2	.	.	PUNCT
inlawrev-3567	1328	1	salin	salin	PROPN
inlawrev-3567	1328	2	,	,	PUNCT
inlawrev-3567	1328	3	744	744	NUM
inlawrev-3567	1328	4	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1328	5	at	at	ADP
inlawrev-3567	1328	6	595	595	NUM
inlawrev-3567	1328	7	.	.	PUNCT
inlawrev-3567	1328	8	see	see	VERB
inlawrev-3567	1328	9	ind	ind	PROPN
inlawrev-3567	1328	10	.	.	PUNCT
inlawrev-3567	1329	1	code	code	PROPN
inlawrev-3567	1329	2	§	§	PROPN
inlawrev-3567	1329	3	6	6	NUM
inlawrev-3567	1329	4	-	-	SYM
inlawrev-3567	1329	5	8.1	8.1	NUM
inlawrev-3567	1329	6	-	-	PUNCT
inlawrev-3567	1329	7	5	5	NUM
inlawrev-3567	1329	8	-	-	PUNCT
inlawrev-3567	1329	9	2(e	2(e	NUM
inlawrev-3567	1329	10	)	)	PUNCT
inlawrev-3567	1329	11	(	(	PUNCT
inlawrev-3567	1329	12	1998	1998	NUM
inlawrev-3567	1329	13	&	&	CCONJ
inlawrev-3567	1329	14	supp	supp	PROPN
inlawrev-3567	1329	15	.	.	PUNCT
inlawrev-3567	1329	16	2001	2001	NUM
inlawrev-3567	1329	17	)	)	PUNCT
inlawrev-3567	1329	18	.	.	PUNCT
inlawrev-3567	1330	1	536	536	NUM
inlawrev-3567	1330	2	.	.	PUNCT
inlawrev-3567	1331	1	5a//>7	5a//>7	NUM
inlawrev-3567	1331	2	,	,	PUNCT
inlawrev-3567	1331	3	744	744	NUM
inlawrev-3567	1331	4	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1331	5	at	at	ADP
inlawrev-3567	1331	6	595	595	NUM
inlawrev-3567	1331	7	.	.	PUNCT
inlawrev-3567	1332	1	537	537	NUM
inlawrev-3567	1332	2	.	.	PUNCT
inlawrev-3567	1333	1	i	i	PRON
inlawrev-3567	1333	2	d	d	PROPN
inlawrev-3567	1333	3	538	538	NUM
inlawrev-3567	1333	4	.	.	PUNCT
inlawrev-3567	1334	1	i	i	PRON
inlawrev-3567	1334	2	d	d	PROPN
inlawrev-3567	1334	3	539	539	NUM
inlawrev-3567	1334	4	.	.	PUNCT
inlawrev-3567	1335	1	i	i	PRON
inlawrev-3567	1335	2	d	d	PROPN
inlawrev-3567	1335	3	540	540	NUM
inlawrev-3567	1335	4	.	.	PUNCT
inlawrev-3567	1336	1	i	i	PRON
inlawrev-3567	1336	2	d.	d.	PROPN
inlawrev-3567	1336	3	(	(	PUNCT
inlawrev-3567	1336	4	citing	cite	VERB
inlawrev-3567	1336	5	wabash	wabash	PROPN
inlawrev-3567	1336	6	grain	grain	PROPN
inlawrev-3567	1336	7	,	,	PUNCT
inlawrev-3567	1336	8	inc	inc	PROPN
inlawrev-3567	1336	9	.	.	PROPN
inlawrev-3567	1337	1	v.	v.	PROPN
inlawrev-3567	1337	2	smith	smith	PROPN
inlawrev-3567	1337	3	,	,	PUNCT
inlawrev-3567	1337	4	700	700	NUM
inlawrev-3567	1337	5	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1337	6	234	234	NUM
inlawrev-3567	1337	7	,	,	PUNCT
inlawrev-3567	1337	8	237	237	NUM
inlawrev-3567	1337	9	(	(	PUNCT
inlawrev-3567	1337	10	ind	ind	NOUN
inlawrev-3567	1337	11	.	.	PUNCT
inlawrev-3567	1338	1	ct	ct	PROPN
inlawrev-3567	1338	2	.	.	PUNCT
inlawrev-3567	1339	1	app	app	PROPN
inlawrev-3567	1339	2	.	.	PROPN
inlawrev-3567	1339	3	1998	1998	NUM
inlawrev-3567	1339	4	)	)	PUNCT
inlawrev-3567	1339	5	)	)	PUNCT
inlawrev-3567	1339	6	.	.	PUNCT
inlawrev-3567	1340	1	541	541	NUM
inlawrev-3567	1340	2	.	.	PUNCT
inlawrev-3567	1341	1	i	i	PRON
inlawrev-3567	1341	2	d	d	PROPN
inlawrev-3567	1341	3	2x596	2x596	NUM
inlawrev-3567	1341	4	.	.	PUNCT
inlawrev-3567	1342	1	542	542	NUM
inlawrev-3567	1342	2	.	.	PUNCT
inlawrev-3567	1343	1	i	i	PRON
inlawrev-3567	1343	2	d	d	PROPN
inlawrev-3567	1343	3	1580	1580	NUM
inlawrev-3567	1343	4	indiana	indiana	PROPN
inlawrev-3567	1343	5	law	law	PROPN
inlawrev-3567	1343	6	review	review	NOUN
inlawrev-3567	1344	1	[	[	X
inlawrev-3567	1344	2	vol	vol	NOUN
inlawrev-3567	1344	3	.	.	PUNCT
inlawrev-3567	1345	1	35:1541	35:1541	NUM
inlawrev-3567	1345	2	affirming	affirm	VERB
inlawrev-3567	1345	3	the	the	DET
inlawrev-3567	1345	4	idr	idr	PROPN
inlawrev-3567	1345	5	's	's	PART
inlawrev-3567	1345	6	denial	denial	NOUN
inlawrev-3567	1345	7	of	of	ADP
inlawrev-3567	1345	8	a	a	DET
inlawrev-3567	1345	9	refund	refund	NOUN
inlawrev-3567	1345	10	to	to	ADP
inlawrev-3567	1345	11	salin	salin	PROPN
inlawrev-3567	1345	12	543	543	PROPN
inlawrev-3567	1345	13	g.	g.	PROPN
inlawrev-3567	1345	14	motor	motor	PROPN
inlawrev-3567	1345	15	carrier	carrier	PROPN
inlawrev-3567	1345	16	fuel	fuel	NOUN
inlawrev-3567	1345	17	tax	tax	NOUN
inlawrev-3567	1345	18	7	7	NUM
inlawrev-3567	1345	19	.	.	PUNCT
inlawrev-3567	1345	20	jack	jack	PROPN
inlawrev-3567	1345	21	gray	gray	PROPN
inlawrev-3567	1345	22	transport	transport	PROPN
inlawrev-3567	1345	23	,	,	PUNCT
inlawrev-3567	1345	24	inc	inc	PROPN
inlawrev-3567	1345	25	.	.	PROPN
inlawrev-3567	1345	26	v.	v.	PROPN
inlawrev-3567	1345	27	department	department	PROPN
inlawrev-3567	1345	28	of	of	ADP
inlawrev-3567	1345	29	state	state	PROPN
inlawrev-3567	1345	30	revenue.^^'^—the	revenue.^^'^—the	DET
inlawrev-3567	1345	31	taxpayer^"*^	taxpayer^"*^	PROPN
inlawrev-3567	1345	32	was	be	AUX
inlawrev-3567	1345	33	a	a	DET
inlawrev-3567	1345	34	motor	motor	NOUN
inlawrev-3567	1345	35	carrier	carrier	NOUN
inlawrev-3567	1345	36	in	in	ADP
inlawrev-3567	1345	37	the	the	DET
inlawrev-3567	1345	38	business	business	NOUN
inlawrev-3567	1345	39	of	of	ADP
inlawrev-3567	1345	40	commercial	commercial	ADJ
inlawrev-3567	1345	41	trucking.^"*^	trucking.^"*^	PUNCT
inlawrev-3567	1345	42	the	the	DET
inlawrev-3567	1345	43	general	general	ADJ
inlawrev-3567	1345	44	assembly	assembly	NOUN
inlawrev-3567	1345	45	passed	pass	VERB
inlawrev-3567	1345	46	a	a	DET
inlawrev-3567	1345	47	law	law	NOUN
inlawrev-3567	1345	48	that	that	PRON
inlawrev-3567	1345	49	exempted	exempt	VERB
inlawrev-3567	1345	50	from	from	ADP
inlawrev-3567	1345	51	the	the	DET
inlawrev-3567	1345	52	motor	motor	NOUN
inlawrev-3567	1345	53	carrier	carrier	NOUN
inlawrev-3567	1345	54	tax	tax	VERB
inlawrev-3567	1345	55	those	those	DET
inlawrev-3567	1345	56	vehicles	vehicle	NOUN
inlawrev-3567	1345	57	that	that	PRON
inlawrev-3567	1345	58	used	use	VERB
inlawrev-3567	1345	59	power	power	NOUN
inlawrev-3567	1345	60	take	take	VERB
inlawrev-3567	1345	61	-	-	PUNCT
inlawrev-3567	1345	62	off	off	ADP
inlawrev-3567	1345	63	equipment.^*^	equipment.^*^	NOUN
inlawrev-3567	1345	64	the	the	DET
inlawrev-3567	1345	65	taxpayer	taxpayer	NOUN
inlawrev-3567	1345	66	applied	apply	VERB
inlawrev-3567	1345	67	for	for	ADP
inlawrev-3567	1345	68	this	this	DET
inlawrev-3567	1345	69	exemption	exemption	NOUN
inlawrev-3567	1345	70	,	,	PUNCT
inlawrev-3567	1345	71	but	but	CCONJ
inlawrev-3567	1345	72	the	the	DET
inlawrev-3567	1345	73	idr	idr	PROPN
inlawrev-3567	1345	74	denied	deny	VERB
inlawrev-3567	1345	75	its	its	PRON
inlawrev-3567	1345	76	application.^"*^	application.^"*^	NOUN
inlawrev-3567	1345	77	the	the	DET
inlawrev-3567	1345	78	taxpayer	taxpayer	NOUN
inlawrev-3567	1345	79	appealed	appeal	VERB
inlawrev-3567	1345	80	to	to	ADP
inlawrev-3567	1345	81	the	the	DET
inlawrev-3567	1345	82	tax	tax	NOUN
inlawrev-3567	1345	83	court	court	NOUN
inlawrev-3567	1345	84	asking	ask	VERB
inlawrev-3567	1345	85	that	that	SCONJ
inlawrev-3567	1345	86	the	the	DET
inlawrev-3567	1345	87	court	court	NOUN
inlawrev-3567	1345	88	certify	certify	VERB
inlawrev-3567	1345	89	its	its	PRON
inlawrev-3567	1345	90	class	class	NOUN
inlawrev-3567	1345	91	and	and	CCONJ
inlawrev-3567	1345	92	grant	grant	VERB
inlawrev-3567	1345	93	it	it	PRON
inlawrev-3567	1345	94	the	the	DET
inlawrev-3567	1345	95	exemptions.^"*^	exemptions.^"*^	NOUN
inlawrev-3567	1345	96	the	the	DET
inlawrev-3567	1345	97	tax	tax	NOUN
inlawrev-3567	1345	98	court	court	NOUN
inlawrev-3567	1345	99	did	do	AUX
inlawrev-3567	1345	100	not	not	PART
inlawrev-3567	1345	101	certify	certify	VERB
inlawrev-3567	1345	102	the	the	DET
inlawrev-3567	1345	103	class.^^	class.^^	NOUN
inlawrev-3567	1345	104	°	°	NOUN
inlawrev-3567	1346	1	the	the	DET
inlawrev-3567	1346	2	court	court	NOUN
inlawrev-3567	1346	3	held	hold	VERB
inlawrev-3567	1346	4	that	that	SCONJ
inlawrev-3567	1346	5	the	the	DET
inlawrev-3567	1346	6	taxpayer	taxpayer	NOUN
inlawrev-3567	1346	7	did	do	AUX
inlawrev-3567	1346	8	not	not	PART
inlawrev-3567	1346	9	meet	meet	VERB
inlawrev-3567	1346	10	the	the	DET
inlawrev-3567	1346	11	numerosity	numerosity	NOUN
inlawrev-3567	1346	12	requirement	requirement	NOUN
inlawrev-3567	1346	13	because	because	SCONJ
inlawrev-3567	1346	14	the	the	DET
inlawrev-3567	1346	15	taxpayer	taxpayer	NOUN
inlawrev-3567	1346	16	expressly	expressly	ADV
inlawrev-3567	1346	17	indicated	indicate	VERB
inlawrev-3567	1346	18	that	that	SCONJ
inlawrev-3567	1346	19	it	it	PRON
inlawrev-3567	1346	20	could	could	AUX
inlawrev-3567	1346	21	join	join	VERB
inlawrev-3567	1346	22	all	all	DET
inlawrev-3567	1346	23	potential	potential	ADJ
inlawrev-3567	1346	24	claimants	claimant	NOUN
inlawrev-3567	1346	25	in	in	ADP
inlawrev-3567	1346	26	one	one	NUM
inlawrev-3567	1346	27	lawsuit.^^	lawsuit.^^	NOUN
inlawrev-3567	1346	28	'	'	PUNCT
inlawrev-3567	1346	29	furthermore	furthermore	ADV
inlawrev-3567	1346	30	,	,	PUNCT
inlawrev-3567	1346	31	the	the	DET
inlawrev-3567	1346	32	idr	idr	PROPN
inlawrev-3567	1346	33	stated	state	VERB
inlawrev-3567	1346	34	that	that	SCONJ
inlawrev-3567	1346	35	it	it	PRON
inlawrev-3567	1346	36	was	be	AUX
inlawrev-3567	1346	37	willing	willing	ADJ
inlawrev-3567	1346	38	to	to	PART
inlawrev-3567	1346	39	try	try	VERB
inlawrev-3567	1346	40	all	all	PRON
inlawrev-3567	1346	41	1536	1536	NUM
inlawrev-3567	1346	42	cases	case	NOUN
inlawrev-3567	1346	43	if	if	SCONJ
inlawrev-3567	1346	44	necessary	necessary	ADJ
inlawrev-3567	1346	45	.	.	PUNCT
inlawrev-3567	1347	1	"^	"^	PUNCT
inlawrev-3567	1347	2	the	the	DET
inlawrev-3567	1347	3	tax	tax	NOUN
inlawrev-3567	1347	4	court	court	NOUN
inlawrev-3567	1347	5	did	do	AUX
inlawrev-3567	1347	6	hold	hold	VERB
inlawrev-3567	1347	7	,	,	PUNCT
inlawrev-3567	1347	8	however	however	ADV
inlawrev-3567	1347	9	,	,	PUNCT
inlawrev-3567	1347	10	that	that	SCONJ
inlawrev-3567	1347	11	as	as	ADP
inlawrev-3567	1347	12	to	to	ADP
inlawrev-3567	1347	13	the	the	DET
inlawrev-3567	1347	14	taxpayers	taxpayer	NOUN
inlawrev-3567	1347	15	directly	directly	ADV
inlawrev-3567	1347	16	involved	involve	VERB
inlawrev-3567	1347	17	in	in	ADP
inlawrev-3567	1347	18	this	this	DET
inlawrev-3567	1347	19	action,^^^	action,^^^	PROPN
inlawrev-3567	1347	20	the	the	DET
inlawrev-3567	1347	21	idr	idr	PROPN
inlawrev-3567	1347	22	erred	err	VERB
inlawrev-3567	1347	23	in	in	ADP
inlawrev-3567	1347	24	refusing	refuse	VERB
inlawrev-3567	1347	25	to	to	PART
inlawrev-3567	1347	26	give	give	VERB
inlawrev-3567	1347	27	the	the	DET
inlawrev-3567	1347	28	taxpayers	taxpayer	NOUN
inlawrev-3567	1347	29	their	their	PRON
inlawrev-3567	1347	30	exemption.^^^	exemption.^^^	NOUN
inlawrev-3567	1347	31	the	the	DET
inlawrev-3567	1347	32	court	court	NOUN
inlawrev-3567	1347	33	held	hold	VERB
inlawrev-3567	1347	34	that	that	SCONJ
inlawrev-3567	1347	35	the	the	DET
inlawrev-3567	1347	36	statute	statute	NOUN
inlawrev-3567	1347	37	that	that	PRON
inlawrev-3567	1347	38	provided	provide	VERB
inlawrev-3567	1347	39	the	the	DET
inlawrev-3567	1347	40	exemption	exemption	NOUN
inlawrev-3567	1347	41	was	be	AUX
inlawrev-3567	1347	42	not	not	PART
inlawrev-3567	1347	43	completely	completely	ADV
inlawrev-3567	1347	44	invalidated	invalidated	ADJ
inlawrev-3567	1347	45	by	by	ADP
inlawrev-3567	1347	46	a	a	DET
inlawrev-3567	1347	47	previous	previous	ADJ
inlawrev-3567	1347	48	tax	tax	NOUN
inlawrev-3567	1347	49	court	court	NOUN
inlawrev-3567	1347	50	case	case	NOUN
inlawrev-3567	1347	51	that	that	PRON
inlawrev-3567	1347	52	declared	declare	VERB
inlawrev-3567	1347	53	part	part	NOUN
inlawrev-3567	1347	54	of	of	ADP
inlawrev-3567	1347	55	the	the	DET
inlawrev-3567	1347	56	statute	statute	NOUN
inlawrev-3567	1347	57	unconstitutional.^^^	unconstitutional.^^^	PROPN
inlawrev-3567	1347	58	since	since	SCONJ
inlawrev-3567	1347	59	the	the	DET
inlawrev-3567	1347	60	court	court	NOUN
inlawrev-3567	1347	61	had	have	AUX
inlawrev-3567	1347	62	previously	previously	ADV
inlawrev-3567	1347	63	only	only	ADV
inlawrev-3567	1347	64	struck	strike	VERB
inlawrev-3567	1347	65	the	the	DET
inlawrev-3567	1347	66	unconstitutional	unconstitutional	ADJ
inlawrev-3567	1347	67	language	language	NOUN
inlawrev-3567	1347	68	in	in	ADP
inlawrev-3567	1347	69	the	the	DET
inlawrev-3567	1347	70	motor	motor	NOUN
inlawrev-3567	1347	71	carrier	carrier	NOUN
inlawrev-3567	1347	72	fuel	fuel	PROPN
inlawrev-3567	1347	73	statute	statute	PROPN
inlawrev-3567	1347	74	,	,	PUNCT
inlawrev-3567	1347	75	the	the	DET
inlawrev-3567	1347	76	statute	statute	NOUN
inlawrev-3567	1347	77	still	still	ADV
inlawrev-3567	1347	78	existed	exist	VERB
inlawrev-3567	1347	79	and	and	CCONJ
inlawrev-3567	1347	80	the	the	DET
inlawrev-3567	1347	81	taxpayer	taxpayer	NOUN
inlawrev-3567	1347	82	was	be	AUX
inlawrev-3567	1347	83	entitled	entitle	VERB
inlawrev-3567	1347	84	to	to	ADP
inlawrev-3567	1347	85	the	the	DET
inlawrev-3567	1347	86	exemption.^^^	exemption.^^^	NOUN
inlawrev-3567	1347	87	2	2	NUM
inlawrev-3567	1347	88	.	.	PUNCT
inlawrev-3567	1347	89	hi	hi	ADJ
inlawrev-3567	1347	90	-	-	PUNCT
inlawrev-3567	1347	91	way	way	NOUN
inlawrev-3567	1347	92	dispatch	dispatch	NOUN
inlawrev-3567	1347	93	,	,	PUNCT
inlawrev-3567	1347	94	inc	inc	PROPN
inlawrev-3567	1347	95	.	.	PROPN
inlawrev-3567	1348	1	v.	v.	PROPN
inlawrev-3567	1348	2	indiana	indiana	PROPN
inlawrev-3567	1348	3	department	department	PROPN
inlawrev-3567	1348	4	of	of	ADP
inlawrev-3567	1348	5	state	state	PROPN
inlawrev-3567	1348	6	revenue.^^^	revenue.^^^	VERB
inlawrev-3567	1348	7	—	—	PUNCT
inlawrev-3567	1348	8	hi	hi	ADJ
inlawrev-3567	1348	9	-	-	PUNCT
inlawrev-3567	1348	10	way	way	NOUN
inlawrev-3567	1348	11	dispatch	dispatch	NOUN
inlawrev-3567	1348	12	,	,	PUNCT
inlawrev-3567	1348	13	inc	inc	PROPN
inlawrev-3567	1348	14	.	.	PROPN
inlawrev-3567	1349	1	(	(	PUNCT
inlawrev-3567	1349	2	"	"	PUNCT
inlawrev-3567	1349	3	hi	hi	ADJ
inlawrev-3567	1349	4	-	-	PUNCT
inlawrev-3567	1349	5	way	way	NOUN
inlawrev-3567	1349	6	"	"	PUNCT
inlawrev-3567	1349	7	)	)	PUNCT
inlawrev-3567	1349	8	is	be	AUX
inlawrev-3567	1349	9	a	a	DET
inlawrev-3567	1349	10	commercial	commercial	ADJ
inlawrev-3567	1349	11	motor	motor	NOUN
inlawrev-3567	1349	12	vehicle	vehicle	NOUN
inlawrev-3567	1349	13	operator	operator	NOUN
inlawrev-3567	1349	14	with	with	ADP
inlawrev-3567	1349	15	543	543	NUM
inlawrev-3567	1349	16	.	.	PUNCT
inlawrev-3567	1350	1	i	i	PRON
inlawrev-3567	1350	2	d.	d.	PROPN
inlawrev-3567	1350	3	544	544	NUM
inlawrev-3567	1350	4	.	.	PUNCT
inlawrev-3567	1350	5	744	744	NUM
inlawrev-3567	1350	6	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1350	7	1071	1071	NUM
inlawrev-3567	1350	8	(	(	PUNCT
inlawrev-3567	1350	9	ind	ind	NOUN
inlawrev-3567	1350	10	.	.	PUNCT
inlawrev-3567	1351	1	t.c	t.c	PROPN
inlawrev-3567	1351	2	2001	2001	NUM
inlawrev-3567	1351	3	)	)	PUNCT
inlawrev-3567	1351	4	.	.	PUNCT
inlawrev-3567	1352	1	545	545	NUM
inlawrev-3567	1352	2	.	.	PUNCT
inlawrev-3567	1353	1	the	the	DET
inlawrev-3567	1353	2	taxpayer	taxpayer	NOUN
inlawrev-3567	1353	3	includes	include	VERB
inlawrev-3567	1353	4	jack	jack	PROPN
inlawrev-3567	1353	5	gray	gray	ADJ
inlawrev-3567	1353	6	transport	transport	NOUN
inlawrev-3567	1353	7	as	as	ADV
inlawrev-3567	1353	8	well	well	ADV
inlawrev-3567	1353	9	as	as	ADP
inlawrev-3567	1353	10	thirty	thirty	NUM
inlawrev-3567	1353	11	-	-	PUNCT
inlawrev-3567	1353	12	eight	eight	NUM
inlawrev-3567	1353	13	other	other	ADJ
inlawrev-3567	1353	14	parties	party	NOUN
inlawrev-3567	1353	15	.	.	PUNCT
inlawrev-3567	1354	1	i	i	PRON
inlawrev-3567	1354	2	d.	d.	PROPN
inlawrev-3567	1354	3	at	at	ADP
inlawrev-3567	1354	4	1072	1072	NUM
inlawrev-3567	1354	5	.	.	PUNCT
inlawrev-3567	1355	1	the	the	DET
inlawrev-3567	1355	2	taxpayer	taxpayer	NOUN
inlawrev-3567	1355	3	sought	seek	VERB
inlawrev-3567	1355	4	to	to	PART
inlawrev-3567	1355	5	certify	certify	VERB
inlawrev-3567	1355	6	a	a	DET
inlawrev-3567	1355	7	class	class	NOUN
inlawrev-3567	1355	8	action	action	NOUN
inlawrev-3567	1355	9	consisting	consist	VERB
inlawrev-3567	1355	10	of	of	ADP
inlawrev-3567	1355	11	1536	1536	NUM
inlawrev-3567	1355	12	similarly	similarly	ADV
inlawrev-3567	1355	13	-	-	PUNCT
inlawrev-3567	1355	14	situated	situate	VERB
inlawrev-3567	1355	15	motor	motor	NOUN
inlawrev-3567	1355	16	carriers	carrier	NOUN
inlawrev-3567	1355	17	.	.	PUNCT
inlawrev-3567	1356	1	i	i	PRON
inlawrev-3567	1356	2	d.	d.	PROPN
inlawrev-3567	1356	3	at	at	ADP
inlawrev-3567	1356	4	1073	1073	NUM
inlawrev-3567	1356	5	.	.	PUNCT
inlawrev-3567	1357	1	546	546	NUM
inlawrev-3567	1357	2	.	.	PUNCT
inlawrev-3567	1358	1	i	i	PRON
inlawrev-3567	1358	2	d	d	PROPN
inlawrev-3567	1358	3	547	547	NUM
inlawrev-3567	1358	4	.	.	PUNCT
inlawrev-3567	1359	1	i	i	PROPN
inlawrev-3567	1359	2	d	d	PROPN
inlawrev-3567	1359	3	^ee	^ee	PROPN
inlawrev-3567	1359	4	ind	ind	PROPN
inlawrev-3567	1359	5	.	.	PUNCT
inlawrev-3567	1360	1	code	code	PROPN
inlawrev-3567	1360	2	§	§	PROPN
inlawrev-3567	1360	3	6	6	NUM
inlawrev-3567	1360	4	-	-	SYM
inlawrev-3567	1360	5	6	6	NUM
inlawrev-3567	1360	6	-	-	SYM
inlawrev-3567	1360	7	4.1	4.1	NUM
inlawrev-3567	1360	8	-4(d	-4(d	NOUN
inlawrev-3567	1360	9	)	)	PUNCT
inlawrev-3567	1360	10	(	(	PUNCT
inlawrev-3567	1360	11	1	1	NUM
inlawrev-3567	1360	12	998	998	NUM
inlawrev-3567	1360	13	&	&	CCONJ
inlawrev-3567	1360	14	supp	supp	PROPN
inlawrev-3567	1360	15	.	.	PUNCT
inlawrev-3567	1361	1	2001	2001	NUM
inlawrev-3567	1361	2	)	)	PUNCT
inlawrev-3567	1361	3	.	.	PUNCT
inlawrev-3567	1362	1	548	548	NUM
inlawrev-3567	1362	2	.	.	PUNCT
inlawrev-3567	1363	1	jack	jack	PROPN
inlawrev-3567	1363	2	gray	gray	PROPN
inlawrev-3567	1363	3	transport	transport	NOUN
inlawrev-3567	1363	4	,	,	PUNCT
inlawrev-3567	1363	5	744}^.e.2d	744}^.e.2d	NUM
inlawrev-3567	1363	6	at	at	ADP
inlawrev-3567	1363	7	\072'73	\072'73	PROPN
inlawrev-3567	1363	8	.	.	PROPN
inlawrev-3567	1363	9	549	549	NUM
inlawrev-3567	1363	10	.	.	PUNCT
inlawrev-3567	1364	1	i	i	PROPN
inlawrev-3567	1364	2	d	d	PROPN
inlawrev-3567	1364	3	&	&	CCONJ
inlawrev-3567	1364	4	t	t	PROPN
inlawrev-3567	1364	5	1073	1073	NUM
inlawrev-3567	1364	6	.	.	PUNCT
inlawrev-3567	1365	1	550	550	NUM
inlawrev-3567	1365	2	.	.	PUNCT
inlawrev-3567	1366	1	i	i	PRON
inlawrev-3567	1366	2	d	d	PROPN
inlawrev-3567	1366	3	at	at	ADP
inlawrev-3567	1366	4	1075	1075	NUM
inlawrev-3567	1366	5	.	.	PUNCT
inlawrev-3567	1367	1	551	551	X
inlawrev-3567	1367	2	.	.	PUNCT
inlawrev-3567	1368	1	i	i	PROPN
inlawrev-3567	1368	2	d	d	PROPN
inlawrev-3567	1368	3	^ee	^ee	PROPN
inlawrev-3567	1368	4	i^fd	i^fd	PROPN
inlawrev-3567	1368	5	.	.	PUNCT
inlawrev-3567	1369	1	trial	trial	NOUN
inlawrev-3567	1369	2	rule	rule	NOUN
inlawrev-3567	1369	3	23(a	23(a	NUM
inlawrev-3567	1369	4	)	)	PUNCT
inlawrev-3567	1369	5	.	.	PUNCT
inlawrev-3567	1370	1	552	552	NUM
inlawrev-3567	1370	2	.	.	PUNCT
inlawrev-3567	1371	1	jack	jack	PROPN
inlawrev-3567	1371	2	gray	gray	PROPN
inlawrev-3567	1371	3	transport	transport	NOUN
inlawrev-3567	1371	4	,	,	PUNCT
inlawrev-3567	1371	5	744	744	NUM
inlawrev-3567	1371	6	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1371	7	at	at	ADP
inlawrev-3567	1371	8	1075	1075	NUM
inlawrev-3567	1371	9	.	.	PUNCT
inlawrev-3567	1372	1	553	553	NUM
inlawrev-3567	1372	2	.	.	X
inlawrev-3567	1372	3	mat	mat	NOUN
inlawrev-3567	1372	4	1077	1077	NUM
inlawrev-3567	1372	5	n.u	n.u	PROPN
inlawrev-3567	1372	6	.	.	PROPN
inlawrev-3567	1372	7	554	554	NUM
inlawrev-3567	1372	8	.	.	PUNCT
inlawrev-3567	1373	1	/^.	/^.	PUNCT
inlawrev-3567	1373	2	at	at	ADP
inlawrev-3567	1373	3	1077	1077	NUM
inlawrev-3567	1373	4	.	.	PUNCT
inlawrev-3567	1374	1	555	555	NUM
inlawrev-3567	1374	2	.	.	PUNCT
inlawrev-3567	1375	1	i	i	PRON
inlawrev-3567	1375	2	d.	d.	PROPN
inlawrev-3567	1375	3	see	see	VERB
inlawrev-3567	1375	4	bulkmatic	bulkmatic	PROPN
inlawrev-3567	1375	5	transp	transp	PROPN
inlawrev-3567	1375	6	.	.	PUNCT
inlawrev-3567	1376	1	co.	co.	PROPN
inlawrev-3567	1377	1	v.	v.	ADP
inlawrev-3567	1377	2	dep't	dep't	NOUN
inlawrev-3567	1377	3	of	of	ADP
inlawrev-3567	1377	4	state	state	NOUN
inlawrev-3567	1377	5	revenue	revenue	NOUN
inlawrev-3567	1377	6	,	,	PUNCT
inlawrev-3567	1377	7	715	715	NUM
inlawrev-3567	1377	8	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1377	9	26	26	NUM
inlawrev-3567	1377	10	,	,	PUNCT
inlawrev-3567	1377	11	36	36	NUM
inlawrev-3567	1377	12	(	(	PUNCT
inlawrev-3567	1377	13	ind	ind	NOUN
inlawrev-3567	1377	14	.	.	PUNCT
inlawrev-3567	1378	1	t.c	t.c	PROPN
inlawrev-3567	1378	2	.	.	PROPN
inlawrev-3567	1379	1	1999);bulkmatictransp.co.v.dep'tofstaterevenue,691n.e.2dl371	1999);bulkmatictransp.co.v.dep'tofstaterevenue,691n.e.2dl371	NUM
inlawrev-3567	1379	2	,	,	PUNCT
inlawrev-3567	1379	3	1379	1379	NUM
inlawrev-3567	1379	4	(	(	PUNCT
inlawrev-3567	1379	5	ind	ind	NOUN
inlawrev-3567	1379	6	.	.	PUNCT
inlawrev-3567	1380	1	t.c	t.c	PROPN
inlawrev-3567	1380	2	.	.	PROPN
inlawrev-3567	1380	3	1998	1998	NUM
inlawrev-3567	1380	4	)	)	PUNCT
inlawrev-3567	1380	5	.	.	PUNCT
inlawrev-3567	1381	1	the	the	DET
inlawrev-3567	1381	2	previous	previous	ADJ
inlawrev-3567	1381	3	version	version	NOUN
inlawrev-3567	1381	4	of	of	ADP
inlawrev-3567	1381	5	the	the	DET
inlawrev-3567	1381	6	motor	motor	NOUN
inlawrev-3567	1381	7	carrier	carrier	NOUN
inlawrev-3567	1381	8	fuel	fuel	NOUN
inlawrev-3567	1381	9	tax	tax	NOUN
inlawrev-3567	1381	10	was	be	AUX
inlawrev-3567	1381	11	unconstitutional	unconstitutional	ADJ
inlawrev-3567	1381	12	because	because	SCONJ
inlawrev-3567	1381	13	in	in	ADP
inlawrev-3567	1381	14	contained	contain	VERB
inlawrev-3567	1381	15	language	language	NOUN
inlawrev-3567	1381	16	that	that	PRON
inlawrev-3567	1381	17	"	"	PUNCT
inlawrev-3567	1381	18	discriminated	discriminate	VERB
inlawrev-3567	1381	19	against	against	ADP
inlawrev-3567	1381	20	interstate	interstate	ADJ
inlawrev-3567	1381	21	commerce	commerce	NOUN
inlawrev-3567	1381	22	and	and	CCONJ
inlawrev-3567	1381	23	foreclosed	foreclose	VERB
inlawrev-3567	1381	24	tax	tax	NOUN
inlawrev-3567	1381	25	neutral	neutral	ADJ
inlawrev-3567	1381	26	decisions	decision	NOUN
inlawrev-3567	1381	27	,	,	PUNCT
inlawrev-3567	1381	28	a	a	DET
inlawrev-3567	1381	29	result	result	NOUN
inlawrev-3567	1381	30	which	which	PRON
inlawrev-3567	1381	31	is	be	AUX
inlawrev-3567	1381	32	not	not	PART
inlawrev-3567	1381	33	allowed	allow	VERB
inlawrev-3567	1381	34	under	under	ADP
inlawrev-3567	1381	35	the	the	DET
inlawrev-3567	1381	36	commerce	commerce	NOUN
inlawrev-3567	1381	37	clause	clause	NOUN
inlawrev-3567	1381	38	.	.	PUNCT
inlawrev-3567	1381	39	"	"	PUNCT
inlawrev-3567	1382	1	jack	jack	PROPN
inlawrev-3567	1382	2	gray	gray	PROPN
inlawrev-3567	1382	3	transport	transport	NOUN
inlawrev-3567	1382	4	,	,	PUNCT
inlawrev-3567	1382	5	744	744	NUM
inlawrev-3567	1382	6	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1382	7	at	at	ADP
inlawrev-3567	1382	8	1076	1076	NUM
inlawrev-3567	1382	9	.	.	PUNCT
inlawrev-3567	1383	1	556	556	NUM
inlawrev-3567	1383	2	.	.	PUNCT
inlawrev-3567	1384	1	jack	jack	PROPN
inlawrev-3567	1384	2	gray	gray	PROPN
inlawrev-3567	1384	3	transport	transport	NOUN
inlawrev-3567	1384	4	,	,	PUNCT
inlawrev-3567	1384	5	744	744	NUM
inlawrev-3567	1384	6	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1384	7	at	at	ADP
inlawrev-3567	1384	8	1077	1077	NUM
inlawrev-3567	1384	9	.	.	PUNCT
inlawrev-3567	1385	1	557	557	NUM
inlawrev-3567	1385	2	.	.	PUNCT
inlawrev-3567	1386	1	756	756	NUM
inlawrev-3567	1386	2	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1386	3	587	587	NUM
inlawrev-3567	1386	4	(	(	PUNCT
inlawrev-3567	1386	5	ind	ind	NOUN
inlawrev-3567	1386	6	.	.	PUNCT
inlawrev-3567	1387	1	t.c	t.c	PROPN
inlawrev-3567	1387	2	.	.	PROPN
inlawrev-3567	1387	3	2001	2001	NUM
inlawrev-3567	1387	4	)	)	PUNCT
inlawrev-3567	1387	5	.	.	PUNCT
inlawrev-3567	1388	1	2002	2002	NUM
inlawrev-3567	1388	2	]	]	PUNCT
inlawrev-3567	1388	3	taxation	taxation	NOUN
inlawrev-3567	1388	4	1581	1581	NUM
inlawrev-3567	1388	5	a	a	DET
inlawrev-3567	1388	6	principle	principle	ADJ
inlawrev-3567	1388	7	place	place	NOUN
inlawrev-3567	1388	8	of	of	ADP
inlawrev-3567	1388	9	business	business	NOUN
inlawrev-3567	1388	10	in	in	ADP
inlawrev-3567	1388	11	marion	marion	PROPN
inlawrev-3567	1388	12	,	,	PUNCT
inlawrev-3567	1388	13	indiana.^^^	indiana.^^^	PROPN
inlawrev-3567	1388	14	between	between	ADP
inlawrev-3567	1388	15	1992	1992	NUM
inlawrev-3567	1388	16	and	and	CCONJ
inlawrev-3567	1388	17	1994	1994	NUM
inlawrev-3567	1388	18	,	,	PUNCT
inlawrev-3567	1388	19	hi	hi	ADJ
inlawrev-3567	1388	20	-	-	PUNCT
inlawrev-3567	1388	21	way	way	NOUN
inlawrev-3567	1388	22	did	do	AUX
inlawrev-3567	1388	23	not	not	PART
inlawrev-3567	1388	24	pay	pay	VERB
inlawrev-3567	1388	25	its	its	PRON
inlawrev-3567	1388	26	motor	motor	NOUN
inlawrev-3567	1388	27	carrier	carrier	NOUN
inlawrev-3567	1388	28	fuel	fuel	NOUN
inlawrev-3567	1388	29	taxes	taxis	NOUN
inlawrev-3567	1388	30	for	for	ADP
inlawrev-3567	1388	31	the	the	DET
inlawrev-3567	1388	32	gas	gas	NOUN
inlawrev-3567	1388	33	lost	lose	VERB
inlawrev-3567	1388	34	during	during	ADP
inlawrev-3567	1388	35	idle	idle	ADJ
inlawrev-3567	1389	1	time.^^^	time.^^^	PROPN
inlawrev-3567	1389	2	idle	idle	ADJ
inlawrev-3567	1389	3	time	time	NOUN
inlawrev-3567	1389	4	was	be	AUX
inlawrev-3567	1389	5	when	when	SCONJ
inlawrev-3567	1389	6	a	a	DET
inlawrev-3567	1389	7	motor	motor	NOUN
inlawrev-3567	1389	8	vehicle	vehicle	NOUN
inlawrev-3567	1389	9	's	's	PART
inlawrev-3567	1389	10	engine	engine	NOUN
inlawrev-3567	1389	11	was	be	AUX
inlawrev-3567	1389	12	on	on	ADV
inlawrev-3567	1389	13	,	,	PUNCT
inlawrev-3567	1389	14	but	but	CCONJ
inlawrev-3567	1389	15	the	the	DET
inlawrev-3567	1389	16	vehicle	vehicle	NOUN
inlawrev-3567	1389	17	was	be	AUX
inlawrev-3567	1389	18	not	not	PART
inlawrev-3567	1389	19	moving.^^^	moving.^^^	PROPN
inlawrev-3567	1389	20	the	the	DET
inlawrev-3567	1389	21	idr	idr	PROPN
inlawrev-3567	1389	22	issued	issue	VERB
inlawrev-3567	1389	23	an	an	DET
inlawrev-3567	1389	24	assessment	assessment	NOUN
inlawrev-3567	1389	25	against	against	ADP
inlawrev-3567	1389	26	hi	hi	NOUN
inlawrev-3567	1389	27	-	-	NOUN
inlawrev-3567	1389	28	way	way	NOUN
inlawrev-3567	1389	29	for	for	SCONJ
inlawrev-3567	1389	30	the	the	DET
inlawrev-3567	1389	31	amount	amount	NOUN
inlawrev-3567	1389	32	of	of	ADP
inlawrev-3567	1389	33	taxes	taxis	NOUN
inlawrev-3567	1389	34	not	not	PART
inlawrev-3567	1389	35	paid	pay	VERB
inlawrev-3567	1389	36	plus	plus	CCONJ
inlawrev-3567	1389	37	interest	interest	NOUN
inlawrev-3567	1389	38	,	,	PUNCT
inlawrev-3567	1389	39	and	and	CCONJ
inlawrev-3567	1389	40	hi	hi	VERB
inlawrev-3567	1389	41	-	-	PUNCT
inlawrev-3567	1389	42	way	way	NOUN
inlawrev-3567	1389	43	appealed	appeal	VERB
inlawrev-3567	1389	44	to	to	ADP
inlawrev-3567	1389	45	the	the	DET
inlawrev-3567	1389	46	tax	tax	NOUN
inlawrev-3567	1389	47	court.^^	court.^^	NOUN
inlawrev-3567	1389	48	'	'	PUNCT
inlawrev-3567	1390	1	the	the	DET
inlawrev-3567	1390	2	issues	issue	NOUN
inlawrev-3567	1390	3	before	before	SCONJ
inlawrev-3567	1390	4	the	the	DET
inlawrev-3567	1390	5	tax	tax	NOUN
inlawrev-3567	1390	6	court	court	NOUN
inlawrev-3567	1390	7	were	be	AUX
inlawrev-3567	1390	8	whether	whether	SCONJ
inlawrev-3567	1390	9	the	the	DET
inlawrev-3567	1390	10	idr	idr	PROPN
inlawrev-3567	1390	11	properly	properly	ADV
inlawrev-3567	1390	12	included	include	VERB
inlawrev-3567	1390	13	idle	idle	ADJ
inlawrev-3567	1390	14	time	time	NOUN
inlawrev-3567	1390	15	gas	gas	NOUN
inlawrev-3567	1390	16	consumption	consumption	NOUN
inlawrev-3567	1390	17	in	in	ADP
inlawrev-3567	1390	18	the	the	DET
inlawrev-3567	1390	19	calculation	calculation	NOUN
inlawrev-3567	1390	20	of	of	ADP
inlawrev-3567	1390	21	fuel	fuel	NOUN
inlawrev-3567	1390	22	tax	tax	NOUN
inlawrev-3567	1390	23	owed	owe	VERB
inlawrev-3567	1390	24	,	,	PUNCT
inlawrev-3567	1390	25	whether	whether	SCONJ
inlawrev-3567	1390	26	hi	hi	VERB
inlawrev-3567	1390	27	-	-	PUNCT
inlawrev-3567	1390	28	way	way	NOUN
inlawrev-3567	1390	29	had	have	VERB
inlawrev-3567	1390	30	any	any	DET
inlawrev-3567	1390	31	affirmative	affirmative	ADJ
inlawrev-3567	1390	32	defenses	defense	NOUN
inlawrev-3567	1390	33	with	with	ADP
inlawrev-3567	1390	34	respect	respect	NOUN
inlawrev-3567	1390	35	to	to	ADP
inlawrev-3567	1390	36	the	the	DET
inlawrev-3567	1390	37	idr	idr	PROPN
inlawrev-3567	1390	38	's	's	PART
inlawrev-3567	1390	39	assessment	assessment	NOUN
inlawrev-3567	1390	40	,	,	PUNCT
inlawrev-3567	1390	41	and	and	CCONJ
inlawrev-3567	1390	42	whether	whether	SCONJ
inlawrev-3567	1390	43	hi	hi	VERB
inlawrev-3567	1390	44	-	-	PUNCT
inlawrev-3567	1390	45	way	way	NOUN
inlawrev-3567	1390	46	was	be	AUX
inlawrev-3567	1390	47	entitled	entitle	VERB
inlawrev-3567	1390	48	to	to	ADP
inlawrev-3567	1390	49	full	full	ADJ
inlawrev-3567	1390	50	credit	credit	NOUN
inlawrev-3567	1390	51	for	for	ADP
inlawrev-3567	1390	52	the	the	DET
inlawrev-3567	1390	53	fuel	fuel	NOUN
inlawrev-3567	1390	54	purchased	purchase	VERB
inlawrev-3567	1390	55	in	in	ADP
inlawrev-3567	1390	56	indiana	indiana	PROPN
inlawrev-3567	1390	57	but	but	CCONJ
inlawrev-3567	1390	58	consumed	consume	VERB
inlawrev-3567	1390	59	elsewhere.^^^	elsewhere.^^^	PROPN
inlawrev-3567	1390	60	the	the	DET
inlawrev-3567	1390	61	tax	tax	NOUN
inlawrev-3567	1390	62	court	court	NOUN
inlawrev-3567	1390	63	held	hold	VERB
inlawrev-3567	1390	64	that	that	SCONJ
inlawrev-3567	1390	65	the	the	DET
inlawrev-3567	1390	66	idr	idr	PROPN
inlawrev-3567	1390	67	properly	properly	ADV
inlawrev-3567	1390	68	concluded	conclude	VERB
inlawrev-3567	1390	69	that	that	SCONJ
inlawrev-3567	1390	70	hi	hi	ADJ
inlawrev-3567	1390	71	-	-	PUNCT
inlawrev-3567	1390	72	way	way	NOUN
inlawrev-3567	1390	73	could	could	AUX
inlawrev-3567	1390	74	not	not	PART
inlawrev-3567	1390	75	reduce	reduce	VERB
inlawrev-3567	1390	76	its	its	PRON
inlawrev-3567	1390	77	total	total	ADJ
inlawrev-3567	1390	78	fuel	fuel	NOUN
inlawrev-3567	1390	79	consumed	consume	VERB
inlawrev-3567	1390	80	figure	figure	NOUN
inlawrev-3567	1390	81	by	by	ADP
inlawrev-3567	1390	82	fuel	fuel	NOUN
inlawrev-3567	1390	83	lost	lose	VERB
inlawrev-3567	1390	84	in	in	ADP
inlawrev-3567	1390	85	idle	idle	ADJ
inlawrev-3567	1390	86	time.^^^	time.^^^	PROPN
inlawrev-3567	1390	87	indiana	indiana	NOUN
inlawrev-3567	1390	88	was	be	AUX
inlawrev-3567	1390	89	a	a	DET
inlawrev-3567	1390	90	member	member	NOUN
inlawrev-3567	1390	91	of	of	ADP
inlawrev-3567	1390	92	the	the	DET
inlawrev-3567	1390	93	international	international	ADJ
inlawrev-3567	1390	94	fuel	fuel	NOUN
inlawrev-3567	1390	95	tax	tax	NOUN
inlawrev-3567	1390	96	agreement	agreement	NOUN
inlawrev-3567	1390	97	(	(	PUNCT
inlawrev-3567	1390	98	ifta).^^	ifta).^^	ADP
inlawrev-3567	1390	99	the	the	DET
inlawrev-3567	1390	100	ifta	ifta	NOUN
inlawrev-3567	1390	101	is	be	AUX
inlawrev-3567	1390	102	an	an	DET
inlawrev-3567	1390	103	agreement	agreement	NOUN
inlawrev-3567	1390	104	between	between	ADP
inlawrev-3567	1390	105	memberjurisdictions	memberjurisdiction	NOUN
inlawrev-3567	1390	106	that	that	PRON
inlawrev-3567	1390	107	permits	permit	VERB
inlawrev-3567	1390	108	a	a	DET
inlawrev-3567	1390	109	motor	motor	NOUN
inlawrev-3567	1390	110	carrier	carrier	NOUN
inlawrev-3567	1390	111	to	to	PART
inlawrev-3567	1390	112	pay	pay	VERB
inlawrev-3567	1390	113	fuel	fuel	NOUN
inlawrev-3567	1390	114	tax	tax	NOUN
inlawrev-3567	1390	115	in	in	ADP
inlawrev-3567	1390	116	one	one	NUM
inlawrev-3567	1390	117	jurisdiction	jurisdiction	NOUN
inlawrev-3567	1390	118	,	,	PUNCT
inlawrev-3567	1390	119	and	and	CCONJ
inlawrev-3567	1390	120	then	then	ADV
inlawrev-3567	1390	121	that	that	DET
inlawrev-3567	1390	122	jurisdiction	jurisdiction	NOUN
inlawrev-3567	1390	123	distributes	distribute	VERB
inlawrev-3567	1390	124	the	the	DET
inlawrev-3567	1390	125	tax	tax	NOUN
inlawrev-3567	1390	126	to	to	ADP
inlawrev-3567	1390	127	other	other	ADJ
inlawrev-3567	1390	128	jurisdictions	jurisdiction	NOUN
inlawrev-3567	1390	129	in	in	ADP
inlawrev-3567	1390	130	which	which	PRON
inlawrev-3567	1390	131	the	the	DET
inlawrev-3567	1390	132	carrier	carrier	NOUN
inlawrev-3567	1390	133	operates.^^^	operates.^^^	PROPN
inlawrev-3567	1390	134	the	the	DET
inlawrev-3567	1390	135	ifta	ifta	PROPN
inlawrev-3567	1390	136	permitted	permit	VERB
inlawrev-3567	1390	137	a	a	DET
inlawrev-3567	1390	138	tax	tax	NOUN
inlawrev-3567	1390	139	on	on	ADP
inlawrev-3567	1390	140	the	the	DET
inlawrev-3567	1390	141	consumption	consumption	NOUN
inlawrev-3567	1390	142	ofmotor	ofmotor	NOUN
inlawrev-3567	1390	143	fuels	fuel	NOUN
inlawrev-3567	1390	144	used	use	VERB
inlawrev-3567	1390	145	in	in	ADP
inlawrev-3567	1390	146	the	the	DET
inlawrev-3567	1390	147	propulsion	propulsion	NOUN
inlawrev-3567	1390	148	ofcertain	ofcertain	NOUN
inlawrev-3567	1390	149	vehicles.^^^	vehicles.^^^	PROPN
inlawrev-3567	1390	150	hi	hi	ADJ
inlawrev-3567	1390	151	-	-	PUNCT
inlawrev-3567	1390	152	way	way	NOUN
inlawrev-3567	1390	153	argued	argue	VERB
inlawrev-3567	1390	154	that	that	SCONJ
inlawrev-3567	1390	155	idle	idle	ADJ
inlawrev-3567	1390	156	time	time	NOUN
inlawrev-3567	1390	157	gas	gas	NOUN
inlawrev-3567	1390	158	loss	loss	NOUN
inlawrev-3567	1390	159	was	be	AUX
inlawrev-3567	1390	160	not	not	PART
inlawrev-3567	1390	161	used	use	VERB
inlawrev-3567	1390	162	in	in	ADP
inlawrev-3567	1390	163	the	the	DET
inlawrev-3567	1390	164	propulsion	propulsion	NOUN
inlawrev-3567	1390	165	oftheir	oftheir	DET
inlawrev-3567	1390	166	vehicles	vehicle	NOUN
inlawrev-3567	1390	167	,	,	PUNCT
inlawrev-3567	1390	168	so	so	SCONJ
inlawrev-3567	1390	169	it	it	PRON
inlawrev-3567	1390	170	was	be	AUX
inlawrev-3567	1390	171	exempt	exempt	ADJ
inlawrev-3567	1390	172	from	from	ADP
inlawrev-3567	1390	173	the	the	DET
inlawrev-3567	1390	174	tax.^^^	tax.^^^	PROPN
inlawrev-3567	1390	175	indiana	indiana	PROPN
inlawrev-3567	1390	176	statutes	statute	NOUN
inlawrev-3567	1390	177	provide	provide	VERB
inlawrev-3567	1390	178	,	,	PUNCT
inlawrev-3567	1390	179	however	however	ADV
inlawrev-3567	1390	180	,	,	PUNCT
inlawrev-3567	1390	181	a	a	DET
inlawrev-3567	1390	182	road	road	NOUN
inlawrev-3567	1390	183	tax	tax	NOUN
inlawrev-3567	1390	184	on	on	ADP
inlawrev-3567	1390	185	the	the	DET
inlawrev-3567	1390	186	consumption	consumption	NOUN
inlawrev-3567	1390	187	of	of	ADP
inlawrev-3567	1390	188	fuel	fuel	NOUN
inlawrev-3567	1390	189	during	during	ADP
inlawrev-3567	1390	190	operations	operation	NOUN
inlawrev-3567	1390	191	on	on	ADP
inlawrev-3567	1390	192	the	the	DET
inlawrev-3567	1390	193	state	state	NOUN
inlawrev-3567	1390	194	's	's	PART
inlawrev-3567	1390	195	highways.^^^	highways.^^^	PROPN
inlawrev-3567	1390	196	another	another	DET
inlawrev-3567	1390	197	indiana	indiana	PROPN
inlawrev-3567	1390	198	statute	statute	PROPN
inlawrev-3567	1390	199	states	state	VERB
inlawrev-3567	1390	200	that	that	SCONJ
inlawrev-3567	1390	201	if	if	SCONJ
inlawrev-3567	1390	202	an	an	DET
inlawrev-3567	1390	203	indiana	indiana	PROPN
inlawrev-3567	1390	204	law	law	NOUN
inlawrev-3567	1390	205	and	and	CCONJ
inlawrev-3567	1390	206	an	an	DET
inlawrev-3567	1390	207	ifta	ifta	NOUN
inlawrev-3567	1390	208	regulation	regulation	NOUN
inlawrev-3567	1390	209	conflict	conflict	NOUN
inlawrev-3567	1390	210	,	,	PUNCT
inlawrev-3567	1390	211	the	the	DET
inlawrev-3567	1390	212	ifta	ifta	PROPN
inlawrev-3567	1390	213	regulation	regulation	PROPN
inlawrev-3567	1390	214	prevails.^^	prevails.^^	NOUN
inlawrev-3567	1390	215	'	'	PUNCT
inlawrev-3567	1390	216	the	the	DET
inlawrev-3567	1390	217	court	court	NOUN
inlawrev-3567	1390	218	held	hold	VERB
inlawrev-3567	1390	219	that	that	SCONJ
inlawrev-3567	1390	220	the	the	DET
inlawrev-3567	1390	221	indiana	indiana	PROPN
inlawrev-3567	1390	222	road	road	PROPN
inlawrev-3567	1390	223	tax	tax	NOUN
inlawrev-3567	1390	224	law	law	NOUN
inlawrev-3567	1390	225	and	and	CCONJ
inlawrev-3567	1390	226	the	the	DET
inlawrev-3567	1390	227	ifta	ifta	PROPN
inlawrev-3567	1390	228	tax	tax	NOUN
inlawrev-3567	1390	229	only	only	ADV
inlawrev-3567	1390	230	on	on	ADP
inlawrev-3567	1390	231	the	the	DET
inlawrev-3567	1390	232	fuel	fuel	NOUN
inlawrev-3567	1390	233	that	that	PRON
inlawrev-3567	1390	234	was	be	AUX
inlawrev-3567	1390	235	used	use	VERB
inlawrev-3567	1390	236	to	to	PART
inlawrev-3567	1390	237	propel	propel	VERB
inlawrev-3567	1390	238	the	the	DET
inlawrev-3567	1390	239	carrier	carrier	NOUN
inlawrev-3567	1390	240	were	be	AUX
inlawrev-3567	1390	241	not	not	PART
inlawrev-3567	1390	242	inconsistent.^^	inconsistent.^^	NOUN
inlawrev-3567	1390	243	°	°	NOUN
inlawrev-3567	1390	244	the	the	DET
inlawrev-3567	1390	245	court	court	NOUN
inlawrev-3567	1390	246	stated	state	VERB
inlawrev-3567	1390	247	that	that	SCONJ
inlawrev-3567	1390	248	the	the	DET
inlawrev-3567	1390	249	ifta	ifta	PROPN
inlawrev-3567	1390	250	regulation	regulation	NOUN
inlawrev-3567	1390	251	"	"	PUNCT
inlawrev-3567	1390	252	explains	explain	VERB
inlawrev-3567	1390	253	the	the	DET
inlawrev-3567	1390	254	general	general	ADJ
inlawrev-3567	1390	255	use	use	NOUN
inlawrev-3567	1390	256	for	for	SCONJ
inlawrev-3567	1390	257	which	which	DET
inlawrev-3567	1390	258	fuel	fuel	NOUN
inlawrev-3567	1390	259	must	must	AUX
inlawrev-3567	1390	260	be	be	AUX
inlawrev-3567	1390	261	consumed	consume	VERB
inlawrev-3567	1390	262	under	under	ADP
inlawrev-3567	1390	263	ifta	ifta	NOUN
inlawrev-3567	1390	264	,	,	PUNCT
inlawrev-3567	1390	265	not	not	PART
inlawrev-3567	1390	266	the	the	DET
inlawrev-3567	1390	267	fuel	fuel	NOUN
inlawrev-3567	1390	268	's	's	PART
inlawrev-3567	1390	269	specific	specific	ADJ
inlawrev-3567	1390	270	use	use	NOUN
inlawrev-3567	1390	271	at	at	ADP
inlawrev-3567	1390	272	any	any	DET
inlawrev-3567	1390	273	given	give	VERB
inlawrev-3567	1390	274	time	time	NOUN
inlawrev-3567	1390	275	.	.	PUNCT
inlawrev-3567	1391	1	"^^	"^^	PROPN
inlawrev-3567	1391	2	'	'	PUNCT
inlawrev-3567	1391	3	since	since	SCONJ
inlawrev-3567	1391	4	there	there	PRON
inlawrev-3567	1391	5	was	be	VERB
inlawrev-3567	1391	6	no	no	DET
inlawrev-3567	1391	7	conflict	conflict	NOUN
inlawrev-3567	1391	8	,	,	PUNCT
inlawrev-3567	1391	9	the	the	DET
inlawrev-3567	1391	10	idr	idr	PROPN
inlawrev-3567	1391	11	properly	properly	ADV
inlawrev-3567	1391	12	did	do	AUX
inlawrev-3567	1391	13	not	not	PART
inlawrev-3567	1391	14	reduce	reduce	VERB
inlawrev-3567	1391	15	hi	hi	ADJ
inlawrev-3567	1391	16	-	-	PUNCT
inlawrev-3567	1391	17	way	way	NOUN
inlawrev-3567	1391	18	's	's	PART
inlawrev-3567	1391	19	tax	tax	NOUN
inlawrev-3567	1391	20	liability	liability	NOUN
inlawrev-3567	1391	21	by	by	ADP
inlawrev-3567	1391	22	the	the	DET
inlawrev-3567	1391	23	amount	amount	NOUN
inlawrev-3567	1391	24	of	of	ADP
inlawrev-3567	1391	25	gas	gas	NOUN
inlawrev-3567	1391	26	used	use	VERB
inlawrev-3567	1391	27	in	in	ADP
inlawrev-3567	1391	28	idle	idle	ADJ
inlawrev-3567	1391	29	time.^^^	time.^^^	PROPN
inlawrev-3567	1391	30	the	the	DET
inlawrev-3567	1391	31	court	court	NOUN
inlawrev-3567	1391	32	held	hold	VERB
inlawrev-3567	1391	33	that	that	SCONJ
inlawrev-3567	1391	34	hi	hi	ADJ
inlawrev-3567	1391	35	-	-	PUNCT
inlawrev-3567	1391	36	way	way	NOUN
inlawrev-3567	1391	37	had	have	VERB
inlawrev-3567	1391	38	a	a	DET
inlawrev-3567	1391	39	valid	valid	ADJ
inlawrev-3567	1391	40	affirmative	affirmative	ADJ
inlawrev-3567	1391	41	defense	defense	NOUN
inlawrev-3567	1391	42	oflaches	oflache	VERB
inlawrev-3567	1391	43	against	against	ADP
inlawrev-3567	1391	44	558	558	NUM
inlawrev-3567	1391	45	.	.	PUNCT
inlawrev-3567	1392	1	/^.	/^.	PUNCT
inlawrev-3567	1392	2	at	at	ADP
inlawrev-3567	1392	3	591	591	NUM
inlawrev-3567	1392	4	.	.	PUNCT
inlawrev-3567	1393	1	559	559	NUM
inlawrev-3567	1393	2	.	.	PUNCT
inlawrev-3567	1394	1	i	i	PRON
inlawrev-3567	1394	2	d.	d.	PROPN
inlawrev-3567	1394	3	560	560	NUM
inlawrev-3567	1394	4	.	.	PUNCT
inlawrev-3567	1395	1	i	i	PRON
inlawrev-3567	1395	2	d.	d.	PROPN
inlawrev-3567	1395	3	at	at	ADP
inlawrev-3567	1395	4	596	596	NUM
inlawrev-3567	1395	5	.	.	PUNCT
inlawrev-3567	1396	1	561	561	NUM
inlawrev-3567	1396	2	.	.	PUNCT
inlawrev-3567	1396	3	mat	mat	PROPN
inlawrev-3567	1396	4	591	591	NUM
inlawrev-3567	1396	5	.	.	PUNCT
inlawrev-3567	1397	1	562	562	NUM
inlawrev-3567	1397	2	.	.	PUNCT
inlawrev-3567	1398	1	i	i	PRON
inlawrev-3567	1398	2	d	d	PROPN
inlawrev-3567	1398	3	at	at	ADP
inlawrev-3567	1398	4	590	590	NUM
inlawrev-3567	1398	5	.	.	PUNCT
inlawrev-3567	1399	1	563	563	NUM
inlawrev-3567	1399	2	.	.	PUNCT
inlawrev-3567	1400	1	i	i	PRON
inlawrev-3567	1400	2	d	d	PROPN
inlawrev-3567	1400	3	at	at	ADP
inlawrev-3567	1400	4	597	597	NUM
inlawrev-3567	1400	5	.	.	PUNCT
inlawrev-3567	1401	1	564	564	NUM
inlawrev-3567	1401	2	.	.	PUNCT
inlawrev-3567	1402	1	i	i	PRON
inlawrev-3567	1402	2	d	d	PROPN
inlawrev-3567	1402	3	at	at	ADP
inlawrev-3567	1402	4	595	595	NUM
inlawrev-3567	1402	5	.	.	PUNCT
inlawrev-3567	1403	1	see	see	VERB
inlawrev-3567	1403	2	ind	ind	PROPN
inlawrev-3567	1403	3	.	.	PUNCT
inlawrev-3567	1404	1	code	code	PROPN
inlawrev-3567	1404	2	§	§	PROPN
inlawrev-3567	1404	3	6	6	NUM
inlawrev-3567	1404	4	-	-	SYM
inlawrev-3567	1404	5	8.1	8.1	NUM
inlawrev-3567	1404	6	-	-	PUNCT
inlawrev-3567	1404	7	3	3	NUM
inlawrev-3567	1404	8	-	-	SYM
inlawrev-3567	1404	9	14	14	NUM
inlawrev-3567	1404	10	(	(	PUNCT
inlawrev-3567	1404	11	1998	1998	NUM
inlawrev-3567	1404	12	&	&	CCONJ
inlawrev-3567	1404	13	supp	supp	PROPN
inlawrev-3567	1404	14	.	.	PUNCT
inlawrev-3567	1405	1	2001	2001	NUM
inlawrev-3567	1405	2	)	)	PUNCT
inlawrev-3567	1405	3	.	.	PUNCT
inlawrev-3567	1406	1	565	565	X
inlawrev-3567	1406	2	.	.	X
inlawrev-3567	1407	1	hi'way	hi'way	NOUN
inlawrev-3567	1407	2	dispatch	dispatch	NOUN
inlawrev-3567	1407	3	,	,	PUNCT
inlawrev-3567	1407	4	756	756	NUM
inlawrev-3567	1407	5	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1407	6	at	at	ADP
inlawrev-3567	1407	7	594	594	NUM
inlawrev-3567	1407	8	.	.	PUNCT
inlawrev-3567	1408	1	566	566	NUM
inlawrev-3567	1408	2	.	.	X
inlawrev-3567	1408	3	mat	mat	PROPN
inlawrev-3567	1408	4	595	595	NUM
inlawrev-3567	1408	5	.	.	PUNCT
inlawrev-3567	1409	1	567	567	NUM
inlawrev-3567	1409	2	.	.	PUNCT
inlawrev-3567	1409	3	mat	mat	PROPN
inlawrev-3567	1409	4	596	596	NUM
inlawrev-3567	1409	5	.	.	PUNCT
inlawrev-3567	1409	6	568	568	NUM
inlawrev-3567	1409	7	.	.	PUNCT
inlawrev-3567	1410	1	i	i	PRON
inlawrev-3567	1410	2	d	d	PROPN
inlawrev-3567	1410	3	5ge	5ge	PROPN
inlawrev-3567	1410	4	ind	ind	PROPN
inlawrev-3567	1410	5	.	.	PUNCT
inlawrev-3567	1411	1	code	code	PROPN
inlawrev-3567	1411	2	§	§	PROPN
inlawrev-3567	1411	3	6	6	NUM
inlawrev-3567	1411	4	-	-	SYM
inlawrev-3567	1411	5	6	6	NUM
inlawrev-3567	1411	6	-	-	SYM
inlawrev-3567	1411	7	4	4	NUM
inlawrev-3567	1411	8	.	.	NOUN
inlawrev-3567	1411	9	1	1	NUM
inlawrev-3567	1411	10	-	-	SYM
inlawrev-3567	1411	11	4(1	4(1	NUM
inlawrev-3567	1411	12	998	998	NUM
inlawrev-3567	1411	13	&	&	CCONJ
inlawrev-3567	1411	14	supp	supp	PROPN
inlawrev-3567	1411	15	.	.	PUNCT
inlawrev-3567	1411	16	2001	2001	NUM
inlawrev-3567	1411	17	)	)	PUNCT
inlawrev-3567	1411	18	.	.	PUNCT
inlawrev-3567	1412	1	569	569	X
inlawrev-3567	1412	2	.	.	PUNCT
inlawrev-3567	1413	1	hi	hi	ADJ
inlawrev-3567	1413	2	-	-	PUNCT
inlawrev-3567	1413	3	way	way	NOUN
inlawrev-3567	1413	4	dispatch	dispatch	NOUN
inlawrev-3567	1413	5	,	,	PUNCT
inlawrev-3567	1413	6	756	756	NUM
inlawrev-3567	1413	7	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1413	8	at	at	ADP
inlawrev-3567	1413	9	595	595	NUM
inlawrev-3567	1413	10	.	.	PUNCT
inlawrev-3567	1414	1	see	see	VERB
inlawrev-3567	1414	2	ind	ind	PROPN
inlawrev-3567	1414	3	.	.	PUNCT
inlawrev-3567	1415	1	code	code	PROPN
inlawrev-3567	1415	2	§	§	PROPN
inlawrev-3567	1415	3	6	6	NUM
inlawrev-3567	1415	4	-	-	SYM
inlawrev-3567	1415	5	8	8	NUM
inlawrev-3567	1415	6	.	.	NOUN
inlawrev-3567	1416	1	1	1	NUM
inlawrev-3567	1416	2	-	-	PUNCT
inlawrev-3567	1416	3	314(d	314(d	NUM
inlawrev-3567	1416	4	)	)	PUNCT
inlawrev-3567	1416	5	(	(	PUNCT
inlawrev-3567	1416	6	1998	1998	NUM
inlawrev-3567	1416	7	&	&	CCONJ
inlawrev-3567	1416	8	supp	supp	PROPN
inlawrev-3567	1416	9	.	.	PUNCT
inlawrev-3567	1416	10	2001	2001	NUM
inlawrev-3567	1416	11	)	)	PUNCT
inlawrev-3567	1416	12	.	.	PUNCT
inlawrev-3567	1417	1	570	570	X
inlawrev-3567	1417	2	.	.	PUNCT
inlawrev-3567	1418	1	hi'way	hi'way	NOUN
inlawrev-3567	1418	2	dispatch	dispatch	NOUN
inlawrev-3567	1418	3	,	,	PUNCT
inlawrev-3567	1418	4	756	756	NUM
inlawrev-3567	1418	5	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1418	6	at	at	ADP
inlawrev-3567	1418	7	597	597	NUM
inlawrev-3567	1418	8	.	.	PUNCT
inlawrev-3567	1418	9	571	571	NUM
inlawrev-3567	1418	10	.	.	PUNCT
inlawrev-3567	1419	1	i	i	PRON
inlawrev-3567	1419	2	d	d	PROPN
inlawrev-3567	1419	3	572	572	NUM
inlawrev-3567	1419	4	.	.	PUNCT
inlawrev-3567	1420	1	i	i	PRON
inlawrev-3567	1420	2	d	d	PROPN
inlawrev-3567	1420	3	1582	1582	NUM
inlawrev-3567	1420	4	indiana	indiana	PROPN
inlawrev-3567	1420	5	law	law	PROPN
inlawrev-3567	1420	6	review	review	NOUN
inlawrev-3567	1421	1	[	[	X
inlawrev-3567	1421	2	vol	vol	NOUN
inlawrev-3567	1421	3	.	.	PUNCT
inlawrev-3567	1422	1	35:1541	35:1541	X
inlawrev-3567	1422	2	the	the	DET
inlawrev-3567	1422	3	idr.^^^	idr.^^^	PROPN
inlawrev-3567	1422	4	the	the	DET
inlawrev-3567	1422	5	elements	element	NOUN
inlawrev-3567	1422	6	ofthe	ofthe	VERB
inlawrev-3567	1422	7	defense	defense	NOUN
inlawrev-3567	1422	8	of	of	ADP
inlawrev-3567	1422	9	laches	lache	NOUN
inlawrev-3567	1422	10	were	be	AUX
inlawrev-3567	1422	11	:	:	PUNCT
inlawrev-3567	1422	12	"	"	PUNCT
inlawrev-3567	1422	13	(	(	PUNCT
inlawrev-3567	1422	14	0	0	NUM
inlawrev-3567	1422	15	inexcusable	inexcusable	ADJ
inlawrev-3567	1422	16	delay	delay	NOUN
inlawrev-3567	1422	17	in	in	ADP
inlawrev-3567	1422	18	asserting	assert	VERB
inlawrev-3567	1422	19	a	a	DET
inlawrev-3567	1422	20	right	right	NOUN
inlawrev-3567	1422	21	;	;	PUNCT
inlawrev-3567	1422	22	(	(	PUNCT
inlawrev-3567	1422	23	2	2	X
inlawrev-3567	1422	24	)	)	PUNCT
inlawrev-3567	1422	25	an	an	DET
inlawrev-3567	1422	26	implied	imply	VERB
inlawrev-3567	1422	27	waiver	waiver	NOUN
inlawrev-3567	1422	28	arising	arise	VERB
inlawrev-3567	1422	29	from	from	ADP
inlawrev-3567	1422	30	knowing	know	VERB
inlawrev-3567	1422	31	acquiescence	acquiescence	NOUN
inlawrev-3567	1422	32	in	in	ADP
inlawrev-3567	1422	33	existing	exist	VERB
inlawrev-3567	1422	34	conditions	condition	NOUN
inlawrev-3567	1422	35	;	;	PUNCT
inlawrev-3567	1422	36	and	and	CCONJ
inlawrev-3567	1422	37	(	(	PUNCT
inlawrev-3567	1422	38	3	3	X
inlawrev-3567	1422	39	)	)	PUNCT
inlawrev-3567	1422	40	circumstances	circumstance	NOUN
inlawrev-3567	1422	41	resulting	result	VERB
inlawrev-3567	1422	42	in	in	ADP
inlawrev-3567	1422	43	prejudice	prejudice	NOUN
inlawrev-3567	1422	44	to	to	ADP
inlawrev-3567	1422	45	the	the	DET
inlawrev-3567	1422	46	adverse	adverse	ADJ
inlawrev-3567	1422	47	party	party	NOUN
inlawrev-3567	1422	48	.	.	PUNCT
inlawrev-3567	1423	1	"^^	"^^	PROPN
inlawrev-3567	1423	2	"	"	PUNCT
inlawrev-3567	1423	3	*	*	PUNCT
inlawrev-3567	1423	4	the	the	DET
inlawrev-3567	1423	5	court	court	NOUN
inlawrev-3567	1423	6	found	find	VERB
inlawrev-3567	1423	7	a	a	DET
inlawrev-3567	1423	8	genuine	genuine	ADJ
inlawrev-3567	1423	9	issue	issue	NOUN
inlawrev-3567	1423	10	of	of	ADP
inlawrev-3567	1423	11	material	material	ADJ
inlawrev-3567	1423	12	fact	fact	NOUN
inlawrev-3567	1423	13	as	as	ADP
inlawrev-3567	1423	14	to	to	ADP
inlawrev-3567	1423	15	laches	laches	NOUN
inlawrev-3567	1423	16	because	because	SCONJ
inlawrev-3567	1423	17	hi	hi	ADJ
inlawrev-3567	1423	18	-	-	PUNCT
inlawrev-3567	1423	19	way	way	NOUN
inlawrev-3567	1423	20	offered	offer	VERB
inlawrev-3567	1423	21	evidence	evidence	NOUN
inlawrev-3567	1423	22	that	that	PRON
inlawrev-3567	1423	23	tended	tend	VERB
inlawrev-3567	1423	24	to	to	PART
inlawrev-3567	1423	25	show	show	VERB
inlawrev-3567	1423	26	that	that	SCONJ
inlawrev-3567	1423	27	its	its	PRON
inlawrev-3567	1423	28	president	president	NOUN
inlawrev-3567	1423	29	received	receive	VERB
inlawrev-3567	1423	30	the	the	DET
inlawrev-3567	1423	31	blessing	blessing	NOUN
inlawrev-3567	1423	32	of	of	ADP
inlawrev-3567	1423	33	the	the	DET
inlawrev-3567	1423	34	administrator	administrator	NOUN
inlawrev-3567	1423	35	of	of	ADP
inlawrev-3567	1423	36	the	the	DET
inlawrev-3567	1423	37	idr	idr	PROPN
inlawrev-3567	1423	38	's	's	PART
inlawrev-3567	1423	39	special	special	ADJ
inlawrev-3567	1423	40	tax	tax	NOUN
inlawrev-3567	1423	41	division	division	NOUN
inlawrev-3567	1423	42	to	to	PART
inlawrev-3567	1423	43	exclude	exclude	VERB
inlawrev-3567	1423	44	idle	idle	ADJ
inlawrev-3567	1423	45	time.^^^	time.^^^	PROPN
inlawrev-3567	1423	46	despite	despite	SCONJ
inlawrev-3567	1423	47	this	this	DET
inlawrev-3567	1423	48	apparent	apparent	ADJ
inlawrev-3567	1423	49	acquiescence	acquiescence	NOUN
inlawrev-3567	1423	50	,	,	PUNCT
inlawrev-3567	1423	51	the	the	DET
inlawrev-3567	1423	52	idr	idr	PROPN
inlawrev-3567	1423	53	,	,	PUNCT
inlawrev-3567	1423	54	after	after	ADP
inlawrev-3567	1423	55	seven	seven	NUM
inlawrev-3567	1423	56	years	year	NOUN
inlawrev-3567	1423	57	,	,	PUNCT
inlawrev-3567	1423	58	decided	decide	VERB
inlawrev-3567	1423	59	to	to	PART
inlawrev-3567	1423	60	enforce	enforce	VERB
inlawrev-3567	1423	61	its	its	PRON
inlawrev-3567	1423	62	right	right	NOUN
inlawrev-3567	1423	63	to	to	PART
inlawrev-3567	1423	64	collect	collect	VERB
inlawrev-3567	1423	65	idle	idle	ADJ
inlawrev-3567	1423	66	time	time	NOUN
inlawrev-3567	1423	67	taxes	taxis	NOUN
inlawrev-3567	1423	68	anyway.^^^	anyway.^^^	ADV
inlawrev-3567	1423	69	as	as	ADP
inlawrev-3567	1423	70	a	a	DET
inlawrev-3567	1423	71	result	result	NOUN
inlawrev-3567	1423	72	,	,	PUNCT
inlawrev-3567	1423	73	the	the	DET
inlawrev-3567	1423	74	tax	tax	NOUN
inlawrev-3567	1423	75	court	court	NOUN
inlawrev-3567	1423	76	permitted	permit	VERB
inlawrev-3567	1423	77	a	a	DET
inlawrev-3567	1423	78	trial	trial	NOUN
inlawrev-3567	1423	79	to	to	PART
inlawrev-3567	1423	80	go	go	VERB
inlawrev-3567	1423	81	forward	forward	ADV
inlawrev-3567	1423	82	on	on	ADP
inlawrev-3567	1423	83	the	the	DET
inlawrev-3567	1423	84	issue	issue	NOUN
inlawrev-3567	1423	85	of	of	ADP
inlawrev-3567	1423	86	laches.^^^	laches.^^^	PROPN
inlawrev-3567	1423	87	with	with	ADP
inlawrev-3567	1423	88	respect	respect	NOUN
inlawrev-3567	1423	89	to	to	ADP
inlawrev-3567	1423	90	the	the	DET
inlawrev-3567	1423	91	issue	issue	NOUN
inlawrev-3567	1423	92	of	of	ADP
inlawrev-3567	1423	93	hi	hi	NOUN
inlawrev-3567	1423	94	-	-	PUNCT
inlawrev-3567	1423	95	way	way	NOUN
inlawrev-3567	1423	96	's	's	PART
inlawrev-3567	1423	97	entitlement	entitlement	NOUN
inlawrev-3567	1423	98	to	to	ADP
inlawrev-3567	1423	99	a	a	DET
inlawrev-3567	1423	100	tax	tax	NOUN
inlawrev-3567	1423	101	credit	credit	NOUN
inlawrev-3567	1423	102	,	,	PUNCT
inlawrev-3567	1423	103	the	the	DET
inlawrev-3567	1423	104	court	court	NOUN
inlawrev-3567	1423	105	held	hold	VERB
inlawrev-3567	1423	106	that	that	SCONJ
inlawrev-3567	1423	107	the	the	DET
inlawrev-3567	1423	108	idr	idr	PROPN
inlawrev-3567	1423	109	properly	properly	ADV
inlawrev-3567	1423	110	denied	deny	VERB
inlawrev-3567	1423	111	the	the	DET
inlawrev-3567	1423	112	credit	credit	NOUN
inlawrev-3567	1423	113	to	to	ADP
inlawrev-3567	1423	114	hi	hi	VERB
inlawrev-3567	1423	115	-	-	PUNCT
inlawrev-3567	1423	116	way.^^	way.^^	VERB
inlawrev-3567	1423	117	*	*	NOUN
inlawrev-3567	1423	118	the	the	DET
inlawrev-3567	1423	119	court	court	NOUN
inlawrev-3567	1423	120	held	hold	VERB
inlawrev-3567	1423	121	that	that	SCONJ
inlawrev-3567	1423	122	the	the	DET
inlawrev-3567	1423	123	indiana	indiana	PROPN
inlawrev-3567	1423	124	statute	statute	PROPN
inlawrev-3567	1423	125	that	that	PRON
inlawrev-3567	1423	126	provided	provide	VERB
inlawrev-3567	1423	127	a	a	DET
inlawrev-3567	1423	128	full	full	ADJ
inlawrev-3567	1423	129	tax	tax	NOUN
inlawrev-3567	1423	130	credit	credit	NOUN
inlawrev-3567	1423	131	for	for	ADP
inlawrev-3567	1423	132	gasoline	gasoline	NOUN
inlawrev-3567	1423	133	purchased	purchase	VERB
inlawrev-3567	1423	134	in	in	ADP
inlawrev-3567	1423	135	indiana	indiana	PROPN
inlawrev-3567	1423	136	but	but	CCONJ
inlawrev-3567	1423	137	consumed	consume	VERB
inlawrev-3567	1423	138	in	in	ADP
inlawrev-3567	1423	139	a	a	DET
inlawrev-3567	1423	140	non	non	ADJ
inlawrev-3567	1423	141	-	-	ADJ
inlawrev-3567	1423	142	ifta	ifta	ADJ
inlawrev-3567	1423	143	state	state	NOUN
inlawrev-3567	1423	144	only	only	ADV
inlawrev-3567	1423	145	when	when	SCONJ
inlawrev-3567	1423	146	a	a	DET
inlawrev-3567	1423	147	similar	similar	ADJ
inlawrev-3567	1423	148	ftiel	ftiel	ADJ
inlawrev-3567	1423	149	tax	tax	NOUN
inlawrev-3567	1423	150	was	be	AUX
inlawrev-3567	1423	151	remitted	remit	VERB
inlawrev-3567	1423	152	to	to	ADP
inlawrev-3567	1423	153	that	that	DET
inlawrev-3567	1423	154	state	state	NOUN
inlawrev-3567	1423	155	was	be	AUX
inlawrev-3567	1423	156	not	not	PART
inlawrev-3567	1423	157	in	in	ADP
inlawrev-3567	1423	158	conflict	conflict	NOUN
inlawrev-3567	1423	159	with	with	ADP
inlawrev-3567	1423	160	the	the	DET
inlawrev-3567	1423	161	ifta	ifta	NOUN
inlawrev-3567	1423	162	and	and	CCONJ
inlawrev-3567	1423	163	did	do	AUX
inlawrev-3567	1423	164	not	not	PART
inlawrev-3567	1423	165	violate	violate	VERB
inlawrev-3567	1423	166	the	the	DET
inlawrev-3567	1423	167	commerce	commerce	NOUN
inlawrev-3567	1423	168	clause.^^^	clause.^^^	PROPN
inlawrev-3567	1423	169	as	as	ADP
inlawrev-3567	1423	170	a	a	DET
inlawrev-3567	1423	171	result	result	NOUN
inlawrev-3567	1423	172	,	,	PUNCT
inlawrev-3567	1423	173	hi	hi	ADJ
inlawrev-3567	1423	174	-	-	PUNCT
inlawrev-3567	1423	175	way	way	NOUN
inlawrev-3567	1423	176	's	's	PART
inlawrev-3567	1423	177	motion	motion	NOUN
inlawrev-3567	1423	178	for	for	ADP
inlawrev-3567	1423	179	summary	summary	NOUN
inlawrev-3567	1423	180	judgment	judgment	NOUN
inlawrev-3567	1423	181	on	on	ADP
inlawrev-3567	1423	182	the	the	DET
inlawrev-3567	1423	183	issue	issue	NOUN
inlawrev-3567	1423	184	of	of	ADP
inlawrev-3567	1423	185	the	the	DET
inlawrev-3567	1423	186	credit	credit	NOUN
inlawrev-3567	1423	187	entitlement	entitlement	NOUN
inlawrev-3567	1423	188	was	be	AUX
inlawrev-3567	1423	189	denied.^	denied.^	NOUN
inlawrev-3567	1423	190	*	*	PUNCT
inlawrev-3567	1423	191	°	°	NOUN
inlawrev-3567	1423	192	573	573	NUM
inlawrev-3567	1423	193	.	.	PUNCT
inlawrev-3567	1424	1	i	i	PRON
inlawrev-3567	1424	2	d.	d.	PROPN
inlawrev-3567	1424	3	at	at	ADP
inlawrev-3567	1424	4	600	600	NUM
inlawrev-3567	1424	5	.	.	PUNCT
inlawrev-3567	1425	1	the	the	DET
inlawrev-3567	1425	2	court	court	NOUN
inlawrev-3567	1425	3	concluded	conclude	VERB
inlawrev-3567	1425	4	that	that	SCONJ
inlawrev-3567	1425	5	hi	hi	ADJ
inlawrev-3567	1425	6	-	-	PUNCT
inlawrev-3567	1425	7	way	way	NOUN
inlawrev-3567	1425	8	did	do	AUX
inlawrev-3567	1425	9	not	not	PART
inlawrev-3567	1425	10	have	have	VERB
inlawrev-3567	1425	11	a	a	DET
inlawrev-3567	1425	12	valid	valid	ADJ
inlawrev-3567	1425	13	equitable	equitable	ADJ
inlawrev-3567	1425	14	estoppel	estoppel	NOUN
inlawrev-3567	1425	15	defense	defense	NOUN
inlawrev-3567	1425	16	against	against	ADP
inlawrev-3567	1425	17	the	the	DET
inlawrev-3567	1425	18	idr	idr	PROPN
inlawrev-3567	1425	19	.	.	PUNCT
inlawrev-3567	1426	1	i	i	PRON
inlawrev-3567	1426	2	d.	d.	PROPN
inlawrev-3567	1426	3	at	at	ADP
inlawrev-3567	1426	4	599	599	NUM
inlawrev-3567	1426	5	.	.	PUNCT
inlawrev-3567	1427	1	the	the	DET
inlawrev-3567	1427	2	court	court	NOUN
inlawrev-3567	1427	3	stated	state	VERB
inlawrev-3567	1427	4	:	:	PUNCT
inlawrev-3567	1427	5	"	"	PUNCT
inlawrev-3567	1427	6	hi	hi	ADJ
inlawrev-3567	1427	7	-	-	PUNCT
inlawrev-3567	1427	8	way	way	NOUN
inlawrev-3567	1427	9	must	must	AUX
inlawrev-3567	1427	10	identify	identify	VERB
inlawrev-3567	1427	11	an	an	DET
inlawrev-3567	1427	12	important	important	ADJ
inlawrev-3567	1427	13	public	public	ADJ
inlawrev-3567	1427	14	policy	policy	NOUN
inlawrev-3567	1427	15	reason	reason	NOUN
inlawrev-3567	1427	16	for	for	ADP
inlawrev-3567	1427	17	disregarding	disregard	VERB
inlawrev-3567	1427	18	the	the	DET
inlawrev-3567	1427	19	general	general	ADJ
inlawrev-3567	1427	20	rule	rule	NOUN
inlawrev-3567	1427	21	that	that	SCONJ
inlawrev-3567	1427	22	government	government	NOUN
inlawrev-3567	1427	23	entities	entity	NOUN
inlawrev-3567	1427	24	can	can	AUX
inlawrev-3567	1427	25	not	not	PART
inlawrev-3567	1427	26	be	be	AUX
inlawrev-3567	1427	27	estopped	estop	VERB
inlawrev-3567	1427	28	.	.	PUNCT
inlawrev-3567	1427	29	"	"	PUNCT
inlawrev-3567	1428	1	i	i	PRON
inlawrev-3567	1428	2	d.	d.	VERB
inlawrev-3567	1428	3	the	the	DET
inlawrev-3567	1428	4	reason	reason	NOUN
inlawrev-3567	1428	5	for	for	ADP
inlawrev-3567	1428	6	this	this	DET
inlawrev-3567	1428	7	rule	rule	NOUN
inlawrev-3567	1428	8	is	be	AUX
inlawrev-3567	1428	9	that	that	SCONJ
inlawrev-3567	1428	10	"	"	PUNCT
inlawrev-3567	1428	11	[	[	X
inlawrev-3567	1428	12	i]fthe	i]fthe	DET
inlawrev-3567	1428	13	government	government	NOUN
inlawrev-3567	1428	14	could	could	AUX
inlawrev-3567	1428	15	be	be	AUX
inlawrev-3567	1428	16	estopped	estop	VERB
inlawrev-3567	1428	17	,	,	PUNCT
inlawrev-3567	1428	18	then	then	ADV
inlawrev-3567	1428	19	dishonest	dishonest	ADJ
inlawrev-3567	1428	20	,	,	PUNCT
inlawrev-3567	1428	21	incompetent	incompetent	ADJ
inlawrev-3567	1428	22	or	or	CCONJ
inlawrev-3567	1428	23	negligent	negligent	ADJ
inlawrev-3567	1428	24	public	public	ADJ
inlawrev-3567	1428	25	officials	official	NOUN
inlawrev-3567	1428	26	could	could	AUX
inlawrev-3567	1428	27	damage	damage	VERB
inlawrev-3567	1428	28	the	the	DET
inlawrev-3567	1428	29	interests	interest	NOUN
inlawrev-3567	1428	30	of	of	ADP
inlawrev-3567	1428	31	the	the	DET
inlawrev-3567	1428	32	public	public	NOUN
inlawrev-3567	1428	33	.	.	PUNCT
inlawrev-3567	1429	1	at	at	ADP
inlawrev-3567	1429	2	the	the	DET
inlawrev-3567	1429	3	same	same	ADJ
inlawrev-3567	1429	4	time	time	NOUN
inlawrev-3567	1429	5	,	,	PUNCT
inlawrev-3567	1429	6	if	if	SCONJ
inlawrev-3567	1429	7	the	the	DET
inlawrev-3567	1429	8	government	government	NOUN
inlawrev-3567	1429	9	v	v	PROPN
inlawrev-3567	1429	10	/	/	SYM
inlawrev-3567	1429	11	ere	ere	PROPN
inlawrev-3567	1429	12	bound	bind	VERB
inlawrev-3567	1429	13	by	by	ADP
inlawrev-3567	1429	14	its	its	PRON
inlawrev-3567	1429	15	employees	employee	NOUN
inlawrev-3567	1429	16	'	'	PART
inlawrev-3567	1429	17	unauthorized	unauthorized	ADJ
inlawrev-3567	1429	18	representations	representation	NOUN
inlawrev-3567	1429	19	,	,	PUNCT
inlawrev-3567	1429	20	then	then	ADV
inlawrev-3567	1429	21	government	government	NOUN
inlawrev-3567	1429	22	itself	itself	PRON
inlawrev-3567	1429	23	could	could	AUX
inlawrev-3567	1429	24	be	be	AUX
inlawrev-3567	1429	25	precluded	preclude	VERB
inlawrev-3567	1429	26	from	from	ADP
inlawrev-3567	1429	27	functioning	function	VERB
inlawrev-3567	1429	28	.	.	PUNCT
inlawrev-3567	1430	1	*	*	PUNCT
inlawrev-3567	1430	2	'	'	PUNCT
inlawrev-3567	1431	1	i	i	PRON
inlawrev-3567	1431	2	d.	d.	PROPN
inlawrev-3567	1431	3	at	at	ADP
inlawrev-3567	1431	4	598	598	NUM
inlawrev-3567	1431	5	(	(	PUNCT
inlawrev-3567	1431	6	quoting	quote	VERB
inlawrev-3567	1431	7	samplawski	samplawski	PROPN
inlawrev-3567	1431	8	v.	v.	ADP
inlawrev-3567	1431	9	city	city	NOUN
inlawrev-3567	1431	10	of	of	ADP
inlawrev-3567	1431	11	portage	portage	NOUN
inlawrev-3567	1431	12	,	,	PUNCT
inlawrev-3567	1431	13	512	512	NUM
inlawrev-3567	1431	14	n.e.2d	n.e.2d	NOUN
inlawrev-3567	1431	15	456	456	NUM
inlawrev-3567	1431	16	,	,	PUNCT
inlawrev-3567	1431	17	459	459	NUM
inlawrev-3567	1431	18	(	(	PUNCT
inlawrev-3567	1431	19	ind	ind	NOUN
inlawrev-3567	1431	20	.	.	PUNCT
inlawrev-3567	1432	1	ct	ct	PROPN
inlawrev-3567	1432	2	.	.	PUNCT
inlawrev-3567	1433	1	app	app	PROPN
inlawrev-3567	1433	2	.	.	PROPN
inlawrev-3567	1434	1	1	1	NUM
inlawrev-3567	1434	2	987	987	NUM
inlawrev-3567	1434	3	)	)	PUNCT
inlawrev-3567	1434	4	)	)	PUNCT
inlawrev-3567	1434	5	.	.	PUNCT
inlawrev-3567	1435	1	574	574	NUM
inlawrev-3567	1435	2	.	.	X
inlawrev-3567	1435	3	mat	mat	VERB
inlawrev-3567	1435	4	599	599	NUM
inlawrev-3567	1435	5	-	-	SYM
inlawrev-3567	1435	6	600	600	NUM
inlawrev-3567	1435	7	.	.	PUNCT
inlawrev-3567	1436	1	575	575	NUM
inlawrev-3567	1436	2	.	.	PUNCT
inlawrev-3567	1437	1	i	i	PRON
inlawrev-3567	1437	2	d	d	NOUN
inlawrev-3567	1437	3	2x600	2x600	PROPN
inlawrev-3567	1437	4	.	.	PUNCT
inlawrev-3567	1438	1	576	576	NUM
inlawrev-3567	1438	2	.	.	PUNCT
inlawrev-3567	1439	1	i	i	PRON
inlawrev-3567	1439	2	d	d	PROPN
inlawrev-3567	1439	3	577	577	NUM
inlawrev-3567	1439	4	.	.	PUNCT
inlawrev-3567	1440	1	/^.	/^.	PUNCT
inlawrev-3567	1440	2	at	at	ADP
inlawrev-3567	1440	3	605	605	NUM
inlawrev-3567	1440	4	.	.	PUNCT
inlawrev-3567	1441	1	578	578	NUM
inlawrev-3567	1441	2	.	.	PUNCT
inlawrev-3567	1442	1	i	i	AUX
inlawrev-3567	1442	2	d	d	PROPN
inlawrev-3567	1442	3	579	579	NUM
inlawrev-3567	1442	4	.	.	PUNCT
inlawrev-3567	1442	5	mat	mat	NOUN
inlawrev-3567	1442	6	602	602	NUM
inlawrev-3567	1442	7	-	-	SYM
inlawrev-3567	1442	8	03	03	NUM
inlawrev-3567	1442	9	.	.	PUNCT
inlawrev-3567	1443	1	580	580	NUM
inlawrev-3567	1443	2	.	.	PUNCT
inlawrev-3567	1444	1	mat	mat	NOUN
inlawrev-3567	1444	2	605	605	NUM
inlawrev-3567	1444	3	.	.	PUNCT